id	sid	tid	token	lemma	pos
ftr-450	1	1	607	607	NUM
ftr-450	1	2	florida	florida	PROPN
ftr-450	1	3	tax	tax	NOUN
ftr-450	1	4	review	review	NOUN
ftr-450	1	5	volume	volume	NOUN
ftr-450	1	6	4	4	NUM
ftr-450	1	7	2000	2000	NUM
ftr-450	1	8	number	number	NOUN
ftr-450	1	9	9	9	NUM
ftr-450	1	10	rethinking	rethink	VERB
ftr-450	1	11	the	the	DET
ftr-450	1	12	risk	risk	NOUN
ftr-450	1	13	of	of	ADP
ftr-450	1	14	defined	define	VERB
ftr-450	1	15	contribution	contribution	NOUN
ftr-450	1	16	plans	plan	VERB
ftr-450	1	17	regina	regina	PROPN
ftr-450	1	18	t.	t.	PROPN
ftr-450	1	19	jefferson	jefferson	PROPN
ftr-450	1	20	*	*	PROPN
ftr-450	1	21	i.	i.	PROPN
ftr-450	1	22	introduction	introduction	NOUN
ftr-450	1	23	.............................................................................	.............................................................................	PUNCT
ftr-450	1	24	609	609	NUM
ftr-450	1	25	a.	a.	NOUN
ftr-450	1	26	plan	plan	NOUN
ftr-450	1	27	classification	classification	NOUN
ftr-450	1	28	............................................................	............................................................	PUNCT
ftr-450	2	1	610	610	NUM
ftr-450	2	2	b.	b.	NOUN
ftr-450	2	3	the	the	DET
ftr-450	2	4	shift	shift	NOUN
ftr-450	2	5	from	from	ADP
ftr-450	2	6	defined	define	VERB
ftr-450	2	7	benefit	benefit	NOUN
ftr-450	2	8	plans	plan	NOUN
ftr-450	2	9	to	to	PART
ftr-450	2	10	defined	define	VERB
ftr-450	2	11	contribution	contribution	NOUN
ftr-450	2	12	plans	plan	NOUN
ftr-450	2	13	............................................................	............................................................	PUNCT
ftr-450	2	14	614	614	NUM
ftr-450	2	15	c.	c.	NOUN
ftr-450	2	16	shortfalls	shortfall	NOUN
ftr-450	2	17	in	in	ADP
ftr-450	2	18	defined	define	VERB
ftr-450	2	19	contribution	contribution	NOUN
ftr-450	2	20	plans	plan	NOUN
ftr-450	2	21	..........................	..........................	PUNCT
ftr-450	2	22	616	616	NUM
ftr-450	2	23	ii	ii	NOUN
ftr-450	2	24	.	.	PUNCT
ftr-450	3	1	the	the	DET
ftr-450	3	2	private	private	ADJ
ftr-450	3	3	pension	pension	NOUN
ftr-450	3	4	program	program	NOUN
ftr-450	3	5	and	and	CCONJ
ftr-450	3	6	the	the	DET
ftr-450	3	7	fiduciary	fiduciary	ADJ
ftr-450	3	8	law	law	NOUN
ftr-450	3	9	...............................................................................................	...............................................................................................	PUNCT
ftr-450	3	10	620	620	NUM
ftr-450	3	11	a.	a.	NOUN
ftr-450	3	12	fiduciary	fiduciary	ADJ
ftr-450	3	13	standards	standard	NOUN
ftr-450	3	14	..........................................................	..........................................................	PUNCT
ftr-450	3	15	620	620	NUM
ftr-450	3	16	b.	b.	PROPN
ftr-450	3	17	fiduciary	fiduciary	ADJ
ftr-450	3	18	breach	breach	NOUN
ftr-450	3	19	under	under	ADP
ftr-450	3	20	erisa	erisa	NOUN
ftr-450	3	21	.......................................	.......................................	PUNCT
ftr-450	4	1	623	623	NUM
ftr-450	4	2	c.	c.	NOUN
ftr-450	4	3	the	the	DET
ftr-450	4	4	fiduciary	fiduciary	ADJ
ftr-450	4	5	rules	rule	NOUN
ftr-450	4	6	and	and	CCONJ
ftr-450	4	7	participant	participant	ADJ
ftr-450	4	8	directed	direct	VERB
ftr-450	4	9	plans	plan	NOUN
ftr-450	4	10	.................................................................................	.................................................................................	PUNCT
ftr-450	4	11	627	627	NUM
ftr-450	4	12	1	1	NUM
ftr-450	4	13	.	.	PUNCT
ftr-450	5	1	investment	investment	NOUN
ftr-450	5	2	practices	practice	NOUN
ftr-450	5	3	and	and	CCONJ
ftr-450	5	4	participant	participant	ADJ
ftr-450	5	5	directed	direct	VERB
ftr-450	5	6	plans	plan	NOUN
ftr-450	5	7	.....................................................	.....................................................	PUNCT
ftr-450	5	8	628	628	NUM
ftr-450	5	9	2	2	NUM
ftr-450	5	10	.	.	PUNCT
ftr-450	6	1	the	the	DET
ftr-450	6	2	education	education	NOUN
ftr-450	6	3	and	and	CCONJ
ftr-450	6	4	notification	notification	NOUN
ftr-450	6	5	requirement	requirement	NOUN
ftr-450	6	6	in	in	ADP
ftr-450	6	7	participant	participant	ADJ
ftr-450	6	8	directed	direct	VERB
ftr-450	6	9	plans	plan	NOUN
ftr-450	6	10	....................................................................	....................................................................	PUNCT
ftr-450	6	11	630	630	NUM
ftr-450	6	12	3	3	NUM
ftr-450	6	13	.	.	PUNCT
ftr-450	6	14	section	section	PROPN
ftr-450	6	15	404(c	404(c	PROPN
ftr-450	6	16	)	)	PUNCT
ftr-450	6	17	plans	plan	NOUN
ftr-450	6	18	............................................	............................................	PUNCT
ftr-450	6	19	632	632	NUM
ftr-450	6	20	d.	d.	NOUN
ftr-450	6	21	pension	pension	NOUN
ftr-450	6	22	policy	policy	NOUN
ftr-450	6	23	and	and	CCONJ
ftr-450	6	24	participant	participant	ADJ
ftr-450	6	25	directed	direct	VERB
ftr-450	6	26	plans	plan	NOUN
ftr-450	6	27	...............	...............	PUNCT
ftr-450	6	28	634	634	NUM
ftr-450	6	29	e.	e.	PROPN
ftr-450	6	30	residual	residual	ADJ
ftr-450	6	31	liability	liability	NOUN
ftr-450	6	32	and	and	CCONJ
ftr-450	6	33	a	a	DET
ftr-450	6	34	notification	notification	NOUN
ftr-450	6	35	and	and	CCONJ
ftr-450	6	36	education	education	NOUN
ftr-450	6	37	requirement	requirement	NOUN
ftr-450	6	38	.....................................................	.....................................................	PUNCT
ftr-450	6	39	636	636	NUM
ftr-450	6	40	f.	f.	NOUN
ftr-450	6	41	enforcement	enforcement	NOUN
ftr-450	6	42	of	of	ADP
ftr-450	6	43	a	a	DET
ftr-450	6	44	notification	notification	NOUN
ftr-450	6	45	and	and	CCONJ
ftr-450	6	46	education	education	NOUN
ftr-450	6	47	requirement	requirement	NOUN
ftr-450	6	48	......................................................................	......................................................................	PUNCT
ftr-450	6	49	639	639	NUM
ftr-450	6	50	iii	iii	X
ftr-450	6	51	.	.	PUNCT
ftr-450	7	1	insurance	insurance	NOUN
ftr-450	7	2	protection	protection	NOUN
ftr-450	7	3	against	against	ADP
ftr-450	7	4	market	market	NOUN
ftr-450	7	5	fluctuations	fluctuation	NOUN
ftr-450	7	6	.............................................................................	.............................................................................	PUNCT
ftr-450	8	1	640	640	NUM
ftr-450	8	2	a.	a.	NOUN
ftr-450	8	3	the	the	DET
ftr-450	8	4	gap	gap	NOUN
ftr-450	8	5	in	in	ADP
ftr-450	8	6	insurance	insurance	NOUN
ftr-450	8	7	protection	protection	NOUN
ftr-450	8	8	......................................	......................................	PUNCT
ftr-450	8	9	640	640	NUM
ftr-450	8	10	b.	b.	NOUN
ftr-450	8	11	reasons	reason	NOUN
ftr-450	8	12	for	for	ADP
ftr-450	8	13	shortfalls	shortfall	NOUN
ftr-450	8	14	.......................................................	.......................................................	PUNCT
ftr-450	8	15	641	641	NUM
ftr-450	8	16	c.	c.	NOUN
ftr-450	8	17	insurance	insurance	NOUN
ftr-450	8	18	protection	protection	NOUN
ftr-450	8	19	outside	outside	ADP
ftr-450	8	20	of	of	ADP
ftr-450	8	21	erisa	erisa	NOUN
ftr-450	8	22	............................	............................	PUNCT
ftr-450	8	23	645	645	NUM
ftr-450	8	24	1	1	NUM
ftr-450	8	25	.	.	PUNCT
ftr-450	8	26	guaranteed	guarantee	VERB
ftr-450	8	27	investment	investment	NOUN
ftr-450	8	28	contracts	contract	NOUN
ftr-450	8	29	.......................	.......................	PUNCT
ftr-450	9	1	645	645	NUM
ftr-450	9	2	*	*	PUNCT
ftr-450	9	3	associate	associate	ADJ
ftr-450	9	4	professor	professor	NOUN
ftr-450	9	5	of	of	ADP
ftr-450	9	6	law	law	NOUN
ftr-450	9	7	,	,	PUNCT
ftr-450	9	8	catholic	catholic	PROPN
ftr-450	9	9	university	university	PROPN
ftr-450	9	10	of	of	ADP
ftr-450	9	11	america	america	PROPN
ftr-450	9	12	,	,	PUNCT
ftr-450	9	13	columbus	columbus	PROPN
ftr-450	9	14	school	school	NOUN
ftr-450	9	15	of	of	ADP
ftr-450	9	16	law	law	NOUN
ftr-450	9	17	.	.	PUNCT
ftr-450	10	1	b.s	b.s	PROPN
ftr-450	10	2	.	.	PROPN
ftr-450	10	3	howard	howard	PROPN
ftr-450	10	4	university	university	PROPN
ftr-450	10	5	(	(	PUNCT
ftr-450	10	6	1981	1981	NUM
ftr-450	10	7	)	)	PUNCT
ftr-450	10	8	;	;	PUNCT
ftr-450	10	9	j.d	j.d	PROPN
ftr-450	10	10	.	.	PROPN
ftr-450	10	11	george	george	PROPN
ftr-450	10	12	washington	washington	PROPN
ftr-450	10	13	university	university	PROPN
ftr-450	10	14	(	(	PUNCT
ftr-450	10	15	1987	1987	NUM
ftr-450	10	16	)	)	PUNCT
ftr-450	10	17	;	;	PUNCT
ftr-450	10	18	ll.m	ll.m	X
ftr-450	10	19	.	.	PUNCT
ftr-450	11	1	georgetown	georgetown	PROPN
ftr-450	11	2	university	university	PROPN
ftr-450	11	3	law	law	NOUN
ftr-450	11	4	center	center	NOUN
ftr-450	11	5	(	(	PUNCT
ftr-450	11	6	1992	1992	NUM
ftr-450	11	7	)	)	PUNCT
ftr-450	11	8	.	.	PUNCT
ftr-450	12	1	i	i	PRON
ftr-450	12	2	wish	wish	VERB
ftr-450	12	3	to	to	PART
ftr-450	12	4	thank	thank	VERB
ftr-450	12	5	my	my	PRON
ftr-450	12	6	mentor	mentor	NOUN
ftr-450	12	7	daniel	daniel	PROPN
ftr-450	12	8	i.	i.	PROPN
ftr-450	12	9	halperin	halperin	PROPN
ftr-450	12	10	,	,	PUNCT
ftr-450	12	11	professor	professor	NOUN
ftr-450	12	12	of	of	ADP
ftr-450	12	13	law	law	NOUN
ftr-450	12	14	at	at	ADP
ftr-450	12	15	harvard	harvard	PROPN
ftr-450	12	16	university	university	PROPN
ftr-450	12	17	,	,	PUNCT
ftr-450	12	18	for	for	ADP
ftr-450	12	19	his	his	PRON
ftr-450	12	20	very	very	ADV
ftr-450	12	21	helpful	helpful	ADJ
ftr-450	12	22	comments	comment	NOUN
ftr-450	12	23	and	and	CCONJ
ftr-450	12	24	suggestions	suggestion	NOUN
ftr-450	12	25	,	,	PUNCT
ftr-450	12	26	and	and	CCONJ
ftr-450	12	27	careful	careful	ADJ
ftr-450	12	28	reading	reading	NOUN
ftr-450	12	29	of	of	ADP
ftr-450	12	30	this	this	DET
ftr-450	12	31	article	article	NOUN
ftr-450	12	32	.	.	PUNCT
ftr-450	13	1	608	608	NUM
ftr-450	13	2	florida	florida	PROPN
ftr-450	13	3	tax	tax	NOUN
ftr-450	13	4	review	review	NOUN
ftr-450	13	5	[	[	X
ftr-450	13	6	vol	vol	NOUN
ftr-450	13	7	.	.	PUNCT
ftr-450	13	8	4:9	4:9	NUM
ftr-450	14	1	2	2	X
ftr-450	14	2	.	.	PUNCT
ftr-450	14	3	banking	banking	NOUN
ftr-450	14	4	investment	investment	NOUN
ftr-450	14	5	contracts	contract	NOUN
ftr-450	14	6	.............................	.............................	PUNCT
ftr-450	14	7	647	647	NUM
ftr-450	14	8	3	3	NUM
ftr-450	14	9	.	.	X
ftr-450	14	10	retirement	retirement	NOUN
ftr-450	14	11	certificates	certificate	NOUN
ftr-450	14	12	of	of	ADP
ftr-450	14	13	deposit	deposit	NOUN
ftr-450	14	14	(	(	PUNCT
ftr-450	14	15	cds	cds	PROPN
ftr-450	14	16	)	)	PUNCT
ftr-450	14	17	.............	.............	PUNCT
ftr-450	15	1	648	648	NUM
ftr-450	15	2	d.	d.	NOUN
ftr-450	15	3	defined	define	VERB
ftr-450	15	4	contribution	contribution	NOUN
ftr-450	15	5	plan	plan	NOUN
ftr-450	15	6	insurance	insurance	NOUN
ftr-450	15	7	...............................	...............................	PUNCT
ftr-450	16	1	649	649	NUM
ftr-450	16	2	e.	e.	NOUN
ftr-450	16	3	the	the	DET
ftr-450	16	4	hypothetical	hypothetical	ADJ
ftr-450	16	5	account	account	NOUN
ftr-450	16	6	proposalcan	proposalcan	PROPN
ftr-450	16	7	insurance	insurance	NOUN
ftr-450	16	8	model	model	NOUN
ftr-450	16	9	................................................................................	................................................................................	PUNCT
ftr-450	16	10	651	651	NUM
ftr-450	16	11	1	1	NUM
ftr-450	16	12	.	.	PUNCT
ftr-450	17	1	calculation	calculation	NOUN
ftr-450	17	2	of	of	ADP
ftr-450	17	3	the	the	DET
ftr-450	17	4	guaranteed	guarantee	VERB
ftr-450	17	5	benefit	benefit	NOUN
ftr-450	17	6	................	................	PUNCT
ftr-450	17	7	654	654	NUM
ftr-450	17	8	2	2	NUM
ftr-450	17	9	.	.	PUNCT
ftr-450	18	1	the	the	DET
ftr-450	18	2	hypothetical	hypothetical	ADJ
ftr-450	18	3	account	account	NOUN
ftr-450	18	4	proposal	proposal	NOUN
ftr-450	18	5	and	and	CCONJ
ftr-450	18	6	insurance	insurance	NOUN
ftr-450	18	7	premiums	premium	NOUN
ftr-450	18	8	............................................	............................................	PUNCT
ftr-450	18	9	660	660	NUM
ftr-450	18	10	3	3	NUM
ftr-450	18	11	.	.	PUNCT
ftr-450	18	12	noncompliant	noncompliant	ADJ
ftr-450	18	13	investment	investment	NOUN
ftr-450	18	14	allocations	allocation	NOUN
ftr-450	18	15	.................	.................	PUNCT
ftr-450	18	16	661	661	NUM
ftr-450	18	17	4	4	NUM
ftr-450	18	18	.	.	PUNCT
ftr-450	18	19	private	private	ADJ
ftr-450	18	20	insurers	insurer	NOUN
ftr-450	18	21	...................................................	...................................................	PUNCT
ftr-450	18	22	662	662	NUM
ftr-450	18	23	f.	f.	NOUN
ftr-450	18	24	regulating	regulate	VERB
ftr-450	18	25	defined	define	VERB
ftr-450	18	26	contribution	contribution	NOUN
ftr-450	18	27	plan	plan	NOUN
ftr-450	18	28	insurance	insurance	NOUN
ftr-450	18	29	............	............	PUNCT
ftr-450	18	30	663	663	NUM
ftr-450	18	31	1	1	NUM
ftr-450	18	32	.	.	PUNCT
ftr-450	19	1	the	the	DET
ftr-450	19	2	moral	moral	ADJ
ftr-450	19	3	hazard	hazard	NOUN
ftr-450	19	4	problem	problem	NOUN
ftr-450	19	5	.................................	.................................	PUNCT
ftr-450	19	6	663	663	NUM
ftr-450	19	7	2	2	NUM
ftr-450	19	8	.	.	PUNCT
ftr-450	20	1	the	the	DET
ftr-450	20	2	impact	impact	NOUN
ftr-450	20	3	of	of	ADP
ftr-450	20	4	defined	define	VERB
ftr-450	20	5	contribution	contribution	NOUN
ftr-450	20	6	plan	plan	NOUN
ftr-450	20	7	insurance	insurance	NOUN
ftr-450	20	8	on	on	ADP
ftr-450	20	9	the	the	DET
ftr-450	20	10	pbgc	pbgc	PROPN
ftr-450	20	11	.......................................	.......................................	PUNCT
ftr-450	20	12	665	665	NUM
ftr-450	20	13	3	3	NUM
ftr-450	20	14	.	.	PUNCT
ftr-450	21	1	the	the	DET
ftr-450	21	2	problem	problem	NOUN
ftr-450	21	3	of	of	ADP
ftr-450	21	4	bailouts	bailout	NOUN
ftr-450	21	5	......................................	......................................	PUNCT
ftr-450	22	1	667	667	NUM
ftr-450	22	2	g.	g.	NOUN
ftr-450	22	3	the	the	DET
ftr-450	22	4	floor	floor	NOUN
ftr-450	22	5	-	-	PUNCT
ftr-450	22	6	offset	offset	VERB
ftr-450	22	7	pension	pension	NOUN
ftr-450	22	8	plan	plan	NOUN
ftr-450	22	9	comparison	comparison	NOUN
ftr-450	22	10	....................	....................	PUNCT
ftr-450	23	1	669	669	NUM
ftr-450	23	2	iv	iv	NOUN
ftr-450	23	3	.	.	PUNCT
ftr-450	23	4	funding	funding	NOUN
ftr-450	23	5	shortages	shortage	NOUN
ftr-450	23	6	in	in	ADP
ftr-450	23	7	defined	define	VERB
ftr-450	23	8	contribution	contribution	NOUN
ftr-450	23	9	plans	plan	NOUN
ftr-450	23	10	.......	.......	PUNCT
ftr-450	23	11	671	671	NUM
ftr-450	23	12	a.	a.	NOUN
ftr-450	23	13	funding	funding	NOUN
ftr-450	23	14	under	under	ADP
ftr-450	23	15	erisa	erisa	NOUN
ftr-450	23	16	......................................................	......................................................	PUNCT
ftr-450	24	1	671	671	NUM
ftr-450	24	2	b.	b.	PROPN
ftr-450	24	3	minimum	minimum	NOUN
ftr-450	24	4	funding	funding	NOUN
ftr-450	24	5	standards	standard	NOUN
ftr-450	24	6	and	and	CCONJ
ftr-450	24	7	past	past	ADJ
ftr-450	24	8	service	service	NOUN
ftr-450	24	9	credits	credit	NOUN
ftr-450	24	10	...............................................................................	...............................................................................	PUNCT
ftr-450	24	11	674	674	NUM
ftr-450	24	12	c.	c.	NOUN
ftr-450	24	13	past	past	PROPN
ftr-450	24	14	service	service	NOUN
ftr-450	24	15	liabilities	liability	NOUN
ftr-450	24	16	in	in	ADP
ftr-450	24	17	defined	define	VERB
ftr-450	24	18	contribution	contribution	NOUN
ftr-450	24	19	plans	plan	NOUN
ftr-450	24	20	.................................................................................	.................................................................................	PUNCT
ftr-450	24	21	676	676	NUM
ftr-450	24	22	d.	d.	NOUN
ftr-450	24	23	the	the	DET
ftr-450	24	24	funding	funding	NOUN
ftr-450	24	25	rules	rule	NOUN
ftr-450	24	26	and	and	CCONJ
ftr-450	24	27	defined	define	VERB
ftr-450	24	28	contribution	contribution	NOUN
ftr-450	24	29	plans	plan	NOUN
ftr-450	24	30	.................................................................................	.................................................................................	PUNCT
ftr-450	24	31	680	680	NUM
ftr-450	24	32	v.	v.	ADP
ftr-450	24	33	conclusion	conclusion	NOUN
ftr-450	24	34	.................................................................................	.................................................................................	PUNCT
ftr-450	24	35	681	681	NUM
ftr-450	24	36	i.	i.	NOUN
ftr-450	24	37	introduction	introduction	NOUN
ftr-450	24	38	in	in	ADP
ftr-450	24	39	response	response	NOUN
ftr-450	24	40	to	to	ADP
ftr-450	24	41	pension	pension	NOUN
ftr-450	24	42	funding	funding	NOUN
ftr-450	24	43	failures	failure	NOUN
ftr-450	24	44	and	and	CCONJ
ftr-450	24	45	concern	concern	NOUN
ftr-450	24	46	that	that	SCONJ
ftr-450	24	47	abuses	abuse	NOUN
ftr-450	24	48	in	in	ADP
ftr-450	24	49	the	the	DET
ftr-450	24	50	private	private	ADJ
ftr-450	24	51	pension	pension	NOUN
ftr-450	24	52	system	system	NOUN
ftr-450	24	53	were	be	AUX
ftr-450	24	54	denying	deny	VERB
ftr-450	24	55	benefits	benefit	NOUN
ftr-450	24	56	to	to	ADP
ftr-450	24	57	many	many	ADJ
ftr-450	24	58	workers	worker	NOUN
ftr-450	24	59	,	,	PUNCT
ftr-450	24	60	congress	congress	PROPN
ftr-450	24	61	passed	pass	VERB
ftr-450	24	62	the	the	DET
ftr-450	24	63	employee	employee	NOUN
ftr-450	24	64	retirement	retirement	PROPN
ftr-450	24	65	income	income	PROPN
ftr-450	24	66	security	security	PROPN
ftr-450	24	67	act	act	NOUN
ftr-450	24	68	of	of	ADP
ftr-450	24	69	1974	1974	NUM
ftr-450	24	70	(	(	PUNCT
ftr-450	24	71	erisa).1	erisa).1	PROPN
ftr-450	24	72	erisa	erisa	NOUN
ftr-450	24	73	has	have	VERB
ftr-450	24	74	several	several	ADJ
ftr-450	24	75	specific	specific	ADJ
ftr-450	24	76	objectives	objective	NOUN
ftr-450	24	77	:	:	PUNCT
ftr-450	24	78	to	to	PART
ftr-450	24	79	ensure	ensure	VERB
ftr-450	24	80	that	that	SCONJ
ftr-450	24	81	workers	worker	NOUN
ftr-450	24	82	receive	receive	VERB
ftr-450	24	83	pension	pension	NOUN
ftr-450	24	84	benefits	benefit	NOUN
ftr-450	24	85	after	after	SCONJ
ftr-450	24	86	they	they	PRON
ftr-450	24	87	satisfy	satisfy	VERB
ftr-450	24	88	certain	certain	ADJ
ftr-450	24	89	minimum	minimum	ADJ
ftr-450	24	90	requirements	requirement	NOUN
ftr-450	24	91	,	,	PUNCT
ftr-450	24	92	to	to	PART
ftr-450	24	93	ensure	ensure	VERB
ftr-450	24	94	that	that	SCONJ
ftr-450	24	95	sufficient	sufficient	ADJ
ftr-450	24	96	funds	fund	NOUN
ftr-450	24	97	are	be	AUX
ftr-450	24	98	set	set	VERB
ftr-450	24	99	aside	aside	ADV
ftr-450	24	100	to	to	PART
ftr-450	24	101	pay	pay	VERB
ftr-450	24	102	promised	promise	VERB
ftr-450	24	103	pension	pension	NOUN
ftr-450	24	104	benefits	benefit	NOUN
ftr-450	24	105	,	,	PUNCT
ftr-450	24	106	to	to	PART
ftr-450	24	107	ensure	ensure	VERB
ftr-450	24	108	that	that	SCONJ
ftr-450	24	109	1	1	X
ftr-450	24	110	.	.	PUNCT
ftr-450	24	111	the	the	DET
ftr-450	24	112	employee	employee	NOUN
ftr-450	24	113	retirement	retirement	PROPN
ftr-450	24	114	income	income	PROPN
ftr-450	24	115	security	security	PROPN
ftr-450	24	116	act	act	PROPN
ftr-450	24	117	,	,	PUNCT
ftr-450	24	118	better	well	ADV
ftr-450	24	119	known	know	VERB
ftr-450	24	120	as	as	ADP
ftr-450	24	121	erisa	erisa	NOUN
ftr-450	24	122	,	,	PUNCT
ftr-450	24	123	is	be	AUX
ftr-450	24	124	a	a	DET
ftr-450	24	125	massive	massive	ADJ
ftr-450	24	126	piece	piece	NOUN
ftr-450	24	127	of	of	ADP
ftr-450	24	128	legislation	legislation	NOUN
ftr-450	24	129	.	.	PUNCT
ftr-450	25	1	erisa	erisa	NOUN
ftr-450	25	2	,	,	PUNCT
ftr-450	25	3	pub	pub	NOUN
ftr-450	25	4	.	.	PUNCT
ftr-450	26	1	l.	l.	PROPN
ftr-450	26	2	no	no	INTJ
ftr-450	26	3	.	.	PROPN
ftr-450	27	1	93	93	NUM
ftr-450	27	2	-	-	SYM
ftr-450	27	3	406	406	NUM
ftr-450	27	4	,	,	PUNCT
ftr-450	27	5	88	88	NUM
ftr-450	27	6	stat	stat	NOUN
ftr-450	27	7	.	.	PUNCT
ftr-450	28	1	829	829	NUM
ftr-450	28	2	(	(	PUNCT
ftr-450	28	3	1974	1974	NUM
ftr-450	28	4	)	)	PUNCT
ftr-450	28	5	(	(	PUNCT
ftr-450	28	6	codified	codify	VERB
ftr-450	28	7	as	as	SCONJ
ftr-450	28	8	amended	amend	VERB
ftr-450	28	9	in	in	ADP
ftr-450	28	10	scattered	scatter	VERB
ftr-450	28	11	sections	section	NOUN
ftr-450	28	12	of	of	ADP
ftr-450	28	13	titles	title	NOUN
ftr-450	28	14	26	26	NUM
ftr-450	28	15	and	and	CCONJ
ftr-450	28	16	29	29	NUM
ftr-450	28	17	u.s.c	u.s.c	ADJ
ftr-450	28	18	.	.	PUNCT
ftr-450	28	19	)	)	PUNCT
ftr-450	28	20	.	.	PUNCT
ftr-450	29	1	it	it	PRON
ftr-450	29	2	originated	originate	VERB
ftr-450	29	3	as	as	ADV
ftr-450	29	4	early	early	ADV
ftr-450	29	5	as	as	ADP
ftr-450	29	6	1962	1962	NUM
ftr-450	29	7	when	when	SCONJ
ftr-450	29	8	president	president	PROPN
ftr-450	29	9	john	john	PROPN
ftr-450	29	10	f.	f.	PROPN
ftr-450	29	11	kennedy	kennedy	PROPN
ftr-450	29	12	commissioned	commission	VERB
ftr-450	29	13	a	a	DET
ftr-450	29	14	special	special	ADJ
ftr-450	29	15	cabinet	cabinet	NOUN
ftr-450	29	16	-	-	PUNCT
ftr-450	29	17	level	level	NOUN
ftr-450	29	18	task	task	NOUN
ftr-450	29	19	force	force	NOUN
ftr-450	29	20	to	to	PART
ftr-450	29	21	evaluate	evaluate	VERB
ftr-450	29	22	the	the	DET
ftr-450	29	23	impact	impact	NOUN
ftr-450	29	24	of	of	ADP
ftr-450	29	25	private	private	ADJ
ftr-450	29	26	retirement	retirement	NOUN
ftr-450	29	27	programs	program	NOUN
ftr-450	29	28	on	on	ADP
ftr-450	29	29	the	the	DET
ftr-450	29	30	nation	nation	NOUN
ftr-450	29	31	=	=	PROPN
ftr-450	29	32	s	s	PART
ftr-450	29	33	economy	economy	NOUN
ftr-450	29	34	and	and	CCONJ
ftr-450	29	35	public	public	ADJ
ftr-450	29	36	policy	policy	NOUN
ftr-450	29	37	,	,	PUNCT
ftr-450	29	38	as	as	ADV
ftr-450	29	39	well	well	ADV
ftr-450	29	40	as	as	ADP
ftr-450	29	41	the	the	DET
ftr-450	29	42	investment	investment	NOUN
ftr-450	29	43	policies	policy	NOUN
ftr-450	29	44	of	of	ADP
ftr-450	29	45	these	these	DET
ftr-450	29	46	programs	program	NOUN
ftr-450	29	47	and	and	CCONJ
ftr-450	29	48	whether	whether	SCONJ
ftr-450	29	49	they	they	PRON
ftr-450	29	50	were	be	AUX
ftr-450	29	51	sufficient	sufficient	ADJ
ftr-450	29	52	to	to	PART
ftr-450	29	53	provide	provide	VERB
ftr-450	29	54	promised	promise	VERB
ftr-450	29	55	benefits	benefit	NOUN
ftr-450	29	56	to	to	ADP
ftr-450	29	57	the	the	DET
ftr-450	29	58	participants	participant	NOUN
ftr-450	29	59	.	.	PUNCT
ftr-450	30	1	see	see	VERB
ftr-450	30	2	120	120	NUM
ftr-450	30	3	cong	cong	NOUN
ftr-450	30	4	.	.	PUNCT
ftr-450	31	1	rec	rec	PROPN
ftr-450	31	2	.	.	PROPN
ftr-450	31	3	s15,743	s15,743	PROPN
ftr-450	31	4	(	(	PUNCT
ftr-450	31	5	1974	1974	NUM
ftr-450	31	6	)	)	PUNCT
ftr-450	31	7	(	(	PUNCT
ftr-450	31	8	statement	statement	NOUN
ftr-450	31	9	of	of	ADP
ftr-450	31	10	sen	sen	PROPN
ftr-450	31	11	.	.	PROPN
ftr-450	31	12	javits	javits	PROPN
ftr-450	31	13	)	)	PUNCT
ftr-450	31	14	.	.	PUNCT
ftr-450	32	1	more	more	ADJ
ftr-450	32	2	than	than	ADP
ftr-450	32	3	a	a	DET
ftr-450	32	4	decade	decade	NOUN
ftr-450	32	5	later	later	ADV
ftr-450	32	6	,	,	PUNCT
ftr-450	32	7	on	on	ADP
ftr-450	32	8	september	september	PROPN
ftr-450	32	9	2	2	NUM
ftr-450	32	10	,	,	PUNCT
ftr-450	32	11	1974	1974	NUM
ftr-450	32	12	,	,	PUNCT
ftr-450	32	13	president	president	PROPN
ftr-450	32	14	ford	ford	PROPN
ftr-450	32	15	signed	sign	VERB
ftr-450	32	16	erisa	erisa	NOUN
ftr-450	32	17	into	into	ADP
ftr-450	32	18	law	law	NOUN
ftr-450	32	19	.	.	PUNCT
ftr-450	33	1	erisa	erisa	NOUN
ftr-450	33	2	completely	completely	ADV
ftr-450	33	3	revised	revise	VERB
ftr-450	33	4	the	the	DET
ftr-450	33	5	legal	legal	ADJ
ftr-450	33	6	framework	framework	NOUN
ftr-450	33	7	of	of	ADP
ftr-450	33	8	the	the	DET
ftr-450	33	9	qualified	qualified	ADJ
ftr-450	33	10	pension	pension	NOUN
ftr-450	33	11	plan	plan	NOUN
ftr-450	33	12	.	.	PUNCT
ftr-450	34	1	enforcement	enforcement	NOUN
ftr-450	34	2	of	of	ADP
ftr-450	34	3	significant	significant	ADJ
ftr-450	34	4	innovations	innovation	NOUN
ftr-450	34	5	of	of	ADP
ftr-450	34	6	erisa	erisa	NOUN
ftr-450	34	7	were	be	AUX
ftr-450	34	8	divided	divide	VERB
ftr-450	34	9	among	among	ADP
ftr-450	34	10	the	the	DET
ftr-450	34	11	internal	internal	ADJ
ftr-450	34	12	revenue	revenue	NOUN
ftr-450	34	13	service	service	NOUN
ftr-450	34	14	,	,	PUNCT
ftr-450	34	15	department	department	NOUN
ftr-450	34	16	of	of	ADP
ftr-450	34	17	labor	labor	NOUN
ftr-450	34	18	,	,	PUNCT
ftr-450	34	19	and	and	CCONJ
ftr-450	34	20	the	the	DET
ftr-450	34	21	pension	pension	NOUN
ftr-450	34	22	benefit	benefit	NOUN
ftr-450	34	23	guaranty	guaranty	NOUN
ftr-450	34	24	corporation	corporation	NOUN
ftr-450	34	25	.	.	PUNCT
ftr-450	35	1	2000	2000	NUM
ftr-450	35	2	]	]	PUNCT
ftr-450	36	1	rethinking	rethink	VERB
ftr-450	36	2	the	the	DET
ftr-450	36	3	risk	risk	NOUN
ftr-450	36	4	of	of	ADP
ftr-450	36	5	defined	define	VERB
ftr-450	36	6	contribution	contribution	NOUN
ftr-450	36	7	plans	plan	VERB
ftr-450	36	8	609	609	NUM
ftr-450	36	9	workers	worker	NOUN
ftr-450	36	10	receive	receive	VERB
ftr-450	36	11	adequate	adequate	ADJ
ftr-450	36	12	information	information	NOUN
ftr-450	36	13	about	about	ADP
ftr-450	36	14	their	their	PRON
ftr-450	36	15	employee	employee	NOUN
ftr-450	36	16	benefit	benefit	NOUN
ftr-450	36	17	plans	plan	NOUN
ftr-450	36	18	,	,	PUNCT
ftr-450	36	19	and	and	CCONJ
ftr-450	36	20	to	to	PART
ftr-450	36	21	set	set	VERB
ftr-450	36	22	higher	high	ADJ
ftr-450	36	23	standards	standard	NOUN
ftr-450	36	24	of	of	ADP
ftr-450	36	25	conduct	conduct	NOUN
ftr-450	36	26	for	for	ADP
ftr-450	36	27	those	those	DET
ftr-450	36	28	managing	manage	VERB
ftr-450	36	29	employee	employee	NOUN
ftr-450	36	30	benefits	benefit	NOUN
ftr-450	36	31	and	and	CCONJ
ftr-450	36	32	pension	pension	NOUN
ftr-450	36	33	funds.2	funds.2	ADJ
ftr-450	36	34	erisa	erisa	NOUN
ftr-450	36	35	has	have	AUX
ftr-450	36	36	been	be	AUX
ftr-450	36	37	successful	successful	ADJ
ftr-450	36	38	in	in	ADP
ftr-450	36	39	accomplishing	accomplish	VERB
ftr-450	36	40	many	many	ADJ
ftr-450	36	41	of	of	ADP
ftr-450	36	42	its	its	PRON
ftr-450	36	43	goals.3	goals.3	PROPN
ftr-450	36	44	today	today	NOUN
ftr-450	36	45	employees	employee	NOUN
ftr-450	36	46	vest	vest	VERB
ftr-450	36	47	earlier	early	ADV
ftr-450	36	48	,	,	PUNCT
ftr-450	36	49	more	more	ADJ
ftr-450	36	50	plans	plan	NOUN
ftr-450	36	51	are	be	AUX
ftr-450	36	52	adequately	adequately	ADV
ftr-450	36	53	funded	fund	VERB
ftr-450	36	54	,	,	PUNCT
ftr-450	36	55	and	and	CCONJ
ftr-450	36	56	plan	plan	VERB
ftr-450	36	57	participants	participant	NOUN
ftr-450	36	58	are	be	AUX
ftr-450	36	59	more	more	ADV
ftr-450	36	60	knowledgeable	knowledgeable	ADJ
ftr-450	36	61	about	about	ADP
ftr-450	36	62	their	their	PRON
ftr-450	36	63	retirement	retirement	NOUN
ftr-450	37	1	benefits.4	benefits.4	PROPN
ftr-450	37	2	moreover	moreover	ADV
ftr-450	37	3	,	,	PUNCT
ftr-450	37	4	since	since	SCONJ
ftr-450	37	5	the	the	DET
ftr-450	37	6	passage	passage	NOUN
ftr-450	37	7	of	of	ADP
ftr-450	37	8	erisa	erisa	NOUN
ftr-450	37	9	,	,	PUNCT
ftr-450	37	10	increased	increase	VERB
ftr-450	37	11	participation	participation	NOUN
ftr-450	37	12	and	and	CCONJ
ftr-450	37	13	contribution	contribution	NOUN
ftr-450	37	14	rates	rate	NOUN
ftr-450	37	15	in	in	ADP
ftr-450	37	16	private	private	ADJ
ftr-450	37	17	pension	pension	NOUN
ftr-450	37	18	plans	plan	NOUN
ftr-450	37	19	have	have	AUX
ftr-450	37	20	caused	cause	VERB
ftr-450	37	21	the	the	DET
ftr-450	37	22	average	average	ADJ
ftr-450	37	23	income	income	NOUN
ftr-450	37	24	of	of	ADP
ftr-450	37	25	retired	retire	VERB
ftr-450	37	26	individuals	individual	NOUN
ftr-450	37	27	to	to	PART
ftr-450	37	28	be	be	AUX
ftr-450	37	29	comparable	comparable	ADJ
ftr-450	37	30	to	to	ADP
ftr-450	37	31	that	that	PRON
ftr-450	37	32	of	of	ADP
ftr-450	37	33	the	the	DET
ftr-450	37	34	rest	rest	NOUN
ftr-450	37	35	of	of	ADP
ftr-450	37	36	the	the	DET
ftr-450	37	37	population.5a	population.5a	PROPN
ftr-450	37	38	.	.	PUNCT
ftr-450	38	1	plan	plan	VERB
ftr-450	38	2	classification	classification	NOUN
ftr-450	38	3	retirement	retirement	NOUN
ftr-450	38	4	plans	plan	NOUN
ftr-450	38	5	are	be	AUX
ftr-450	38	6	divided	divide	VERB
ftr-450	38	7	into	into	ADP
ftr-450	38	8	two	two	NUM
ftr-450	38	9	distinct	distinct	ADJ
ftr-450	38	10	categories	category	NOUN
ftr-450	38	11	:	:	PUNCT
ftr-450	38	12	defined	define	VERB
ftr-450	38	13	benefit	benefit	NOUN
ftr-450	38	14	plans	plan	NOUN
ftr-450	38	15	and	and	CCONJ
ftr-450	38	16	defined	define	VERB
ftr-450	38	17	contribution	contribution	NOUN
ftr-450	38	18	plans.6	plans.6	PROPN
ftr-450	38	19	both	both	DET
ftr-450	38	20	types	type	NOUN
ftr-450	38	21	of	of	ADP
ftr-450	38	22	plans	plan	NOUN
ftr-450	38	23	can	can	AUX
ftr-450	38	24	have	have	VERB
ftr-450	38	25	2	2	NUM
ftr-450	38	26	.	.	PUNCT
ftr-450	39	1	it	it	PRON
ftr-450	39	2	is	be	AUX
ftr-450	39	3	hereby	hereby	ADV
ftr-450	39	4	declared	declare	VERB
ftr-450	39	5	to	to	PART
ftr-450	39	6	be	be	AUX
ftr-450	39	7	the	the	DET
ftr-450	39	8	policy	policy	NOUN
ftr-450	39	9	of	of	ADP
ftr-450	39	10	this	this	DET
ftr-450	39	11	act	act	NOUN
ftr-450	39	12	[	[	X
ftr-450	39	13	erisa	erisa	X
ftr-450	39	14	]	]	PUNCT
ftr-450	39	15	to	to	PART
ftr-450	39	16	protect	protect	VERB
ftr-450	39	17	.	.	PUNCT
ftr-450	39	18	.	.	PUNCT
ftr-450	39	19	.	.	PUNCT
ftr-450	40	1	the	the	DET
ftr-450	40	2	interests	interest	NOUN
ftr-450	40	3	of	of	ADP
ftr-450	40	4	participants	participant	NOUN
ftr-450	40	5	in	in	ADP
ftr-450	40	6	employee	employee	NOUN
ftr-450	40	7	benefit	benefit	NOUN
ftr-450	40	8	plans	plan	NOUN
ftr-450	40	9	and	and	CCONJ
ftr-450	40	10	their	their	PRON
ftr-450	40	11	beneficiaries	beneficiary	NOUN
ftr-450	40	12	,	,	PUNCT
ftr-450	40	13	by	by	ADP
ftr-450	40	14	requiring	require	VERB
ftr-450	40	15	the	the	DET
ftr-450	40	16	disclosure	disclosure	NOUN
ftr-450	40	17	and	and	CCONJ
ftr-450	40	18	reporting	reporting	NOUN
ftr-450	40	19	to	to	ADP
ftr-450	40	20	participants	participant	NOUN
ftr-450	40	21	and	and	CCONJ
ftr-450	40	22	beneficiaries	beneficiary	NOUN
ftr-450	40	23	of	of	ADP
ftr-450	40	24	financial	financial	ADJ
ftr-450	40	25	and	and	CCONJ
ftr-450	40	26	other	other	ADJ
ftr-450	40	27	information	information	NOUN
ftr-450	40	28	with	with	ADP
ftr-450	40	29	respect	respect	NOUN
ftr-450	40	30	thereto	thereto	VERB
ftr-450	40	31	,	,	PUNCT
ftr-450	40	32	by	by	ADP
ftr-450	40	33	establishing	establish	VERB
ftr-450	40	34	standards	standard	NOUN
ftr-450	40	35	of	of	ADP
ftr-450	40	36	conduct	conduct	NOUN
ftr-450	40	37	,	,	PUNCT
ftr-450	40	38	responsibility	responsibility	NOUN
ftr-450	40	39	and	and	CCONJ
ftr-450	40	40	obligation	obligation	NOUN
ftr-450	40	41	for	for	ADP
ftr-450	40	42	fiduciaries	fiduciary	NOUN
ftr-450	40	43	of	of	ADP
ftr-450	40	44	employee	employee	NOUN
ftr-450	40	45	benefit	benefit	NOUN
ftr-450	40	46	plans	plan	NOUN
ftr-450	40	47	,	,	PUNCT
ftr-450	40	48	.	.	PUNCT
ftr-450	40	49	.	.	PUNCT
ftr-450	40	50	.	.	PUNCT
ftr-450	41	1	by	by	ADP
ftr-450	41	2	requiring	require	VERB
ftr-450	41	3	them	they	PRON
ftr-450	41	4	to	to	PART
ftr-450	41	5	vest	vest	VERB
ftr-450	41	6	the	the	DET
ftr-450	41	7	accrued	accrue	VERB
ftr-450	41	8	benefits	benefit	NOUN
ftr-450	41	9	of	of	ADP
ftr-450	41	10	employees	employee	NOUN
ftr-450	41	11	with	with	ADP
ftr-450	41	12	significant	significant	ADJ
ftr-450	41	13	periods	period	NOUN
ftr-450	41	14	of	of	ADP
ftr-450	41	15	service	service	NOUN
ftr-450	41	16	,	,	PUNCT
ftr-450	41	17	to	to	PART
ftr-450	41	18	meet	meet	VERB
ftr-450	41	19	minimum	minimum	ADJ
ftr-450	41	20	standards	standard	NOUN
ftr-450	41	21	of	of	ADP
ftr-450	41	22	funding	funding	NOUN
ftr-450	41	23	,	,	PUNCT
ftr-450	41	24	and	and	CCONJ
ftr-450	41	25	by	by	ADP
ftr-450	41	26	requiring	require	VERB
ftr-450	41	27	plan	plan	NOUN
ftr-450	41	28	termination	termination	NOUN
ftr-450	41	29	insurance	insurance	NOUN
ftr-450	41	30	.	.	PUNCT
ftr-450	42	1	erisa	erisa	NOUN
ftr-450	42	2	'	'	PART
ftr-450	42	3	2(b	2(b	NUM
ftr-450	42	4	)	)	PUNCT
ftr-450	42	5	,	,	PUNCT
ftr-450	42	6	29	29	NUM
ftr-450	42	7	u.s.c	u.s.c	ADJ
ftr-450	42	8	.	.	PUNCT
ftr-450	42	9	'	'	PUNCT
ftr-450	43	1	1001(b)-(c	1001(b)-(c	NUM
ftr-450	43	2	)	)	PUNCT
ftr-450	43	3	(	(	PUNCT
ftr-450	43	4	1999	1999	NUM
ftr-450	43	5	)	)	PUNCT
ftr-450	43	6	.	.	PUNCT
ftr-450	44	1	3	3	X
ftr-450	44	2	.	.	X
ftr-450	44	3	the	the	DET
ftr-450	44	4	growth	growth	NOUN
ftr-450	44	5	of	of	ADP
ftr-450	44	6	the	the	DET
ftr-450	44	7	pension	pension	NOUN
ftr-450	44	8	system	system	NOUN
ftr-450	44	9	has	have	AUX
ftr-450	44	10	resulted	result	VERB
ftr-450	44	11	in	in	ADP
ftr-450	44	12	an	an	DET
ftr-450	44	13	enormous	enormous	ADJ
ftr-450	44	14	accumulation	accumulation	NOUN
ftr-450	44	15	of	of	ADP
ftr-450	44	16	pension	pension	NOUN
ftr-450	44	17	assets	asset	NOUN
ftr-450	44	18	.	.	PUNCT
ftr-450	45	1	private	private	ADJ
ftr-450	45	2	and	and	CCONJ
ftr-450	45	3	public	public	ADJ
ftr-450	45	4	pension	pension	NOUN
ftr-450	45	5	funds	fund	NOUN
ftr-450	45	6	currently	currently	ADV
ftr-450	45	7	hold	hold	VERB
ftr-450	45	8	more	more	ADJ
ftr-450	45	9	than	than	ADP
ftr-450	45	10	$	$	SYM
ftr-450	45	11	4.5	4.5	NUM
ftr-450	45	12	trillion	trillion	NUM
ftr-450	45	13	in	in	ADP
ftr-450	45	14	assets	asset	NOUN
ftr-450	45	15	.	.	PUNCT
ftr-450	46	1	this	this	DET
ftr-450	46	2	staggering	staggering	ADJ
ftr-450	46	3	sum	sum	NOUN
ftr-450	46	4	reveals	reveal	VERB
ftr-450	46	5	that	that	SCONJ
ftr-450	46	6	a	a	DET
ftr-450	46	7	very	very	ADV
ftr-450	46	8	large	large	ADJ
ftr-450	46	9	percentage	percentage	NOUN
ftr-450	46	10	of	of	ADP
ftr-450	46	11	personal	personal	ADJ
ftr-450	46	12	savings	saving	NOUN
ftr-450	46	13	and	and	CCONJ
ftr-450	46	14	of	of	ADP
ftr-450	46	15	aggregate	aggregate	ADJ
ftr-450	46	16	capital	capital	NOUN
ftr-450	46	17	formation	formation	NOUN
ftr-450	46	18	in	in	ADP
ftr-450	46	19	the	the	DET
ftr-450	46	20	united	united	PROPN
ftr-450	46	21	states	states	PROPN
ftr-450	46	22	occurs	occur	VERB
ftr-450	46	23	through	through	ADP
ftr-450	46	24	the	the	DET
ftr-450	46	25	medium	medium	NOUN
ftr-450	46	26	of	of	ADP
ftr-450	46	27	pension	pension	NOUN
ftr-450	46	28	plans	plan	NOUN
ftr-450	46	29	.	.	PUNCT
ftr-450	47	1	paul	paul	PROPN
ftr-450	47	2	yakoboski	yakoboski	PROPN
ftr-450	47	3	et	et	PROPN
ftr-450	47	4	al	al	PROPN
ftr-450	47	5	.	.	PROPN
ftr-450	47	6	,	,	PUNCT
ftr-450	47	7	pbgc	pbgc	PROPN
ftr-450	47	8	solvency	solvency	NOUN
ftr-450	47	9	:	:	PUNCT
ftr-450	47	10	balancing	balance	VERB
ftr-450	47	11	social	social	ADJ
ftr-450	47	12	and	and	CCONJ
ftr-450	47	13	casualty	casualty	NOUN
ftr-450	47	14	insurance	insurance	NOUN
ftr-450	47	15	perspectives	perspective	NOUN
ftr-450	47	16	,	,	PUNCT
ftr-450	47	17	employee	employee	NOUN
ftr-450	47	18	benefit	benefit	NOUN
ftr-450	47	19	research	research	PROPN
ftr-450	47	20	institute	institute	PROPN
ftr-450	47	21	issue	issue	NOUN
ftr-450	47	22	brief	brief	VERB
ftr-450	47	23	no	no	PRON
ftr-450	47	24	.	.	PROPN
ftr-450	47	25	126	126	NUM
ftr-450	47	26	,	,	PUNCT
ftr-450	47	27	5	5	NUM
ftr-450	47	28	-	-	SYM
ftr-450	47	29	6	6	NUM
ftr-450	47	30	(	(	PUNCT
ftr-450	47	31	may	may	NOUN
ftr-450	47	32	1992	1992	NUM
ftr-450	47	33	)	)	PUNCT
ftr-450	48	1	[	[	X
ftr-450	48	2	hereinafter	hereinafter	NOUN
ftr-450	48	3	pbgc	pbgc	X
ftr-450	48	4	solvency	solvency	NOUN
ftr-450	48	5	]	]	X
ftr-450	48	6	.	.	PUNCT
ftr-450	49	1	4	4	X
ftr-450	49	2	.	.	X
ftr-450	49	3	see	see	VERB
ftr-450	49	4	generally	generally	ADV
ftr-450	49	5	john	john	PROPN
ftr-450	49	6	r.	r.	PROPN
ftr-450	49	7	keville	keville	PROPN
ftr-450	49	8	,	,	PUNCT
ftr-450	49	9	note	note	VERB
ftr-450	49	10	,	,	PUNCT
ftr-450	49	11	retire	retire	VERB
ftr-450	49	12	at	at	ADP
ftr-450	49	13	your	your	PRON
ftr-450	49	14	own	own	ADJ
ftr-450	49	15	risk	risk	NOUN
ftr-450	49	16	:	:	PUNCT
ftr-450	49	17	erisa	erisa	NOUN
ftr-450	49	18	=	=	SYM
ftr-450	49	19	s	s	PART
ftr-450	49	20	return	return	NOUN
ftr-450	49	21	on	on	ADP
ftr-450	49	22	investment	investment	NOUN
ftr-450	49	23	?	?	PUNCT
ftr-450	49	24	,	,	PUNCT
ftr-450	49	25	68	68	NUM
ftr-450	49	26	st	st	PROPN
ftr-450	49	27	.	.	PROPN
ftr-450	49	28	john	john	PROPN
ftr-450	49	29	=	=	PROPN
ftr-450	49	30	s	s	PROPN
ftr-450	49	31	l.	l.	PROPN
ftr-450	49	32	rev	rev	PROPN
ftr-450	49	33	.	.	PROPN
ftr-450	50	1	527	527	NUM
ftr-450	50	2	,	,	PUNCT
ftr-450	50	3	528	528	NUM
ftr-450	50	4	(	(	PUNCT
ftr-450	50	5	1994	1994	NUM
ftr-450	50	6	)	)	PUNCT
ftr-450	50	7	.	.	PUNCT
ftr-450	51	1	5	5	X
ftr-450	51	2	.	.	X
ftr-450	52	1	although	although	SCONJ
ftr-450	52	2	much	much	ADJ
ftr-450	52	3	attention	attention	NOUN
ftr-450	52	4	has	have	AUX
ftr-450	52	5	been	be	AUX
ftr-450	52	6	devoted	devote	VERB
ftr-450	52	7	to	to	ADP
ftr-450	52	8	the	the	DET
ftr-450	52	9	widely	widely	ADV
ftr-450	52	10	known	know	VERB
ftr-450	52	11	decrease	decrease	NOUN
ftr-450	52	12	in	in	ADP
ftr-450	52	13	participation	participation	NOUN
ftr-450	52	14	rates	rate	NOUN
ftr-450	52	15	and	and	CCONJ
ftr-450	52	16	pension	pension	NOUN
ftr-450	52	17	sponsorship	sponsorship	NOUN
ftr-450	52	18	in	in	ADP
ftr-450	52	19	the	the	DET
ftr-450	52	20	1980s	1980	NOUN
ftr-450	52	21	,	,	PUNCT
ftr-450	52	22	relatively	relatively	ADV
ftr-450	52	23	little	little	ADJ
ftr-450	52	24	attention	attention	NOUN
ftr-450	52	25	has	have	AUX
ftr-450	52	26	been	be	AUX
ftr-450	52	27	focused	focus	VERB
ftr-450	52	28	on	on	ADP
ftr-450	52	29	the	the	DET
ftr-450	52	30	reversal	reversal	NOUN
ftr-450	52	31	of	of	ADP
ftr-450	52	32	these	these	DET
ftr-450	52	33	trends	trend	NOUN
ftr-450	52	34	during	during	ADP
ftr-450	52	35	the	the	DET
ftr-450	52	36	last	last	ADJ
ftr-450	52	37	several	several	ADJ
ftr-450	52	38	years	year	NOUN
ftr-450	52	39	.	.	PUNCT
ftr-450	53	1	see	see	VERB
ftr-450	53	2	paul	paul	PROPN
ftr-450	53	3	yakoboski	yakoboski	PROPN
ftr-450	53	4	&	&	CCONJ
ftr-450	53	5	celia	celia	PROPN
ftr-450	53	6	silverman	silverman	PROPN
ftr-450	53	7	,	,	PUNCT
ftr-450	53	8	baby	baby	NOUN
ftr-450	53	9	boomers	boomer	NOUN
ftr-450	53	10	in	in	ADP
ftr-450	53	11	retirement	retirement	NOUN
ftr-450	53	12	:	:	PUNCT
ftr-450	53	13	what	what	PRON
ftr-450	53	14	are	be	AUX
ftr-450	53	15	their	their	PRON
ftr-450	53	16	prospects	prospect	NOUN
ftr-450	53	17	?	?	PUNCT
ftr-450	54	1	employee	employee	NOUN
ftr-450	54	2	benefit	benefit	NOUN
ftr-450	54	3	research	research	PROPN
ftr-450	54	4	institute	institute	PROPN
ftr-450	54	5	issue	issue	NOUN
ftr-450	54	6	brief	brief	VERB
ftr-450	54	7	no	no	DET
ftr-450	54	8	.	.	PROPN
ftr-450	54	9	151	151	NUM
ftr-450	54	10	,	,	PUNCT
ftr-450	54	11	14	14	NUM
ftr-450	54	12	-	-	SYM
ftr-450	54	13	15	15	NUM
ftr-450	54	14	(	(	PUNCT
ftr-450	54	15	july	july	PROPN
ftr-450	54	16	1994	1994	NUM
ftr-450	54	17	)	)	PUNCT
ftr-450	54	18	;	;	PUNCT
ftr-450	54	19	see	see	VERB
ftr-450	54	20	also	also	ADV
ftr-450	54	21	william	william	PROPN
ftr-450	54	22	f.	f.	PROPN
ftr-450	54	23	may	may	PROPN
ftr-450	54	24	,	,	PUNCT
ftr-450	54	25	future	future	ADJ
ftr-450	54	26	policies	policy	NOUN
ftr-450	54	27	for	for	ADP
ftr-450	54	28	employer	employer	NOUN
ftr-450	54	29	-	-	PUNCT
ftr-450	54	30	based	base	VERB
ftr-450	54	31	pension	pension	NOUN
ftr-450	54	32	plans	plan	NOUN
ftr-450	54	33	,	,	PUNCT
ftr-450	54	34	in	in	ADP
ftr-450	54	35	search	search	NOUN
ftr-450	54	36	for	for	ADP
ftr-450	54	37	a	a	DET
ftr-450	54	38	national	national	ADJ
ftr-450	54	39	retirement	retirement	NOUN
ftr-450	54	40	income	income	NOUN
ftr-450	54	41	policy	policy	NOUN
ftr-450	54	42	101	101	NUM
ftr-450	54	43	,	,	PUNCT
ftr-450	54	44	103	103	NUM
ftr-450	54	45	(	(	PUNCT
ftr-450	54	46	jack	jack	PROPN
ftr-450	54	47	l.	l.	PROPN
ftr-450	54	48	vanderhei	vanderhei	PROPN
ftr-450	54	49	ed	ed	PROPN
ftr-450	54	50	.	.	PROPN
ftr-450	54	51	,	,	PUNCT
ftr-450	54	52	1987	1987	NUM
ftr-450	54	53	)	)	PUNCT
ftr-450	54	54	.	.	PUNCT
ftr-450	55	1	the	the	DET
ftr-450	55	2	bulk	bulk	NOUN
ftr-450	55	3	of	of	ADP
ftr-450	55	4	retirement	retirement	NOUN
ftr-450	55	5	income	income	NOUN
ftr-450	55	6	increasingly	increasingly	ADV
ftr-450	55	7	comes	come	VERB
ftr-450	55	8	from	from	ADP
ftr-450	55	9	employer	employer	NOUN
ftr-450	55	10	sponsored	sponsor	VERB
ftr-450	55	11	pension	pension	NOUN
ftr-450	55	12	plans	plan	NOUN
ftr-450	55	13	.	.	PUNCT
ftr-450	56	1	i	i	PRON
ftr-450	56	2	d.	d.	PROPN
ftr-450	56	3	at	at	ADP
ftr-450	56	4	14	14	NUM
ftr-450	56	5	-	-	SYM
ftr-450	56	6	15	15	NUM
ftr-450	56	7	.	.	PUNCT
ftr-450	57	1	as	as	ADP
ftr-450	57	2	of	of	ADP
ftr-450	57	3	1983	1983	NUM
ftr-450	57	4	,	,	PUNCT
ftr-450	57	5	one	one	NUM
ftr-450	57	6	thousand	thousand	NUM
ftr-450	57	7	of	of	ADP
ftr-450	57	8	the	the	DET
ftr-450	57	9	largest	large	ADJ
ftr-450	57	10	nonfederal	nonfederal	ADJ
ftr-450	57	11	pension	pension	NOUN
ftr-450	57	12	plans	plan	NOUN
ftr-450	57	13	held	hold	VERB
ftr-450	57	14	assets	asset	NOUN
ftr-450	57	15	of	of	ADP
ftr-450	57	16	approximately	approximately	ADV
ftr-450	57	17	$	$	SYM
ftr-450	57	18	806	806	NUM
ftr-450	57	19	billion	billion	NUM
ftr-450	57	20	.	.	PUNCT
ftr-450	58	1	i	i	PRON
ftr-450	58	2	d.	d.	PROPN
ftr-450	58	3	at	at	ADP
ftr-450	58	4	102	102	NUM
ftr-450	58	5	-	-	SYM
ftr-450	58	6	04	04	NUM
ftr-450	58	7	.	.	PUNCT
ftr-450	59	1	a	a	DET
ftr-450	59	2	nation	nation	NOUN
ftr-450	59	3	wide	wide	ADJ
ftr-450	59	4	survey	survey	NOUN
ftr-450	59	5	in	in	ADP
ftr-450	59	6	may	may	PROPN
ftr-450	59	7	1983	1983	NUM
ftr-450	59	8	by	by	ADP
ftr-450	59	9	the	the	DET
ftr-450	59	10	employee	employee	NOUN
ftr-450	59	11	benefit	benefit	PROPN
ftr-450	59	12	research	research	PROPN
ftr-450	59	13	institute	institute	NOUN
ftr-450	59	14	and	and	CCONJ
ftr-450	59	15	the	the	DET
ftr-450	59	16	u.s	u.s	PROPN
ftr-450	59	17	.	.	PROPN
ftr-450	59	18	department	department	PROPN
ftr-450	59	19	of	of	ADP
ftr-450	59	20	health	health	PROPN
ftr-450	59	21	and	and	CCONJ
ftr-450	59	22	human	human	PROPN
ftr-450	59	23	services	service	NOUN
ftr-450	59	24	indicated	indicate	VERB
ftr-450	59	25	that	that	SCONJ
ftr-450	59	26	approximately	approximately	ADV
ftr-450	59	27	56	56	NUM
ftr-450	59	28	%	%	NOUN
ftr-450	59	29	of	of	ADP
ftr-450	59	30	the	the	DET
ftr-450	59	31	88	88	NUM
ftr-450	59	32	million	million	NUM
ftr-450	59	33	nonfarm	nonfarm	NOUN
ftr-450	59	34	workers	worker	NOUN
ftr-450	59	35	in	in	ADP
ftr-450	59	36	america	america	PROPN
ftr-450	59	37	were	be	AUX
ftr-450	59	38	covered	cover	VERB
ftr-450	59	39	by	by	ADP
ftr-450	59	40	a	a	DET
ftr-450	59	41	private	private	ADJ
ftr-450	59	42	pension	pension	NOUN
ftr-450	59	43	plan	plan	NOUN
ftr-450	59	44	.	.	PUNCT
ftr-450	60	1	see	see	VERB
ftr-450	60	2	john	john	PROPN
ftr-450	60	3	h.	h.	PROPN
ftr-450	60	4	langbein	langbein	PROPN
ftr-450	60	5	&	&	CCONJ
ftr-450	60	6	bruce	bruce	PROPN
ftr-450	60	7	a.	a.	NOUN
ftr-450	60	8	wolk	wolk	PROPN
ftr-450	60	9	,	,	PUNCT
ftr-450	60	10	pension	pension	NOUN
ftr-450	60	11	and	and	CCONJ
ftr-450	60	12	employee	employee	NOUN
ftr-450	60	13	benefit	benefit	NOUN
ftr-450	60	14	law	law	NOUN
ftr-450	60	15	25	25	NUM
ftr-450	60	16	(	(	PUNCT
ftr-450	60	17	2d	2d	NUM
ftr-450	60	18	ed	ed	NOUN
ftr-450	60	19	.	.	PROPN
ftr-450	60	20	1995	1995	NUM
ftr-450	60	21	)	)	PUNCT
ftr-450	60	22	(	(	PUNCT
ftr-450	60	23	citation	citation	NOUN
ftr-450	60	24	omitted	omit	VERB
ftr-450	60	25	)	)	PUNCT
ftr-450	60	26	.	.	PUNCT
ftr-450	61	1	in	in	ADP
ftr-450	61	2	1993	1993	NUM
ftr-450	61	3	,	,	PUNCT
ftr-450	61	4	participation	participation	NOUN
ftr-450	61	5	increased	increase	VERB
ftr-450	61	6	so	so	SCONJ
ftr-450	61	7	that	that	SCONJ
ftr-450	61	8	private	private	ADJ
ftr-450	61	9	and	and	CCONJ
ftr-450	61	10	public	public	ADJ
ftr-450	61	11	pension	pension	NOUN
ftr-450	61	12	plans	plan	NOUN
ftr-450	61	13	held	hold	VERB
ftr-450	61	14	more	more	ADJ
ftr-450	61	15	than	than	ADP
ftr-450	61	16	$	$	SYM
ftr-450	61	17	4.6	4.6	NUM
ftr-450	61	18	trillion	trillion	NUM
ftr-450	61	19	in	in	ADP
ftr-450	61	20	assets	asset	NOUN
ftr-450	61	21	.	.	PUNCT
ftr-450	62	1	see	see	VERB
ftr-450	62	2	i	i	PRON
ftr-450	62	3	d.	d.	PROPN
ftr-450	62	4	at	at	ADP
ftr-450	62	5	20	20	NUM
ftr-450	62	6	,	,	PUNCT
ftr-450	62	7	736	736	NUM
ftr-450	62	8	(	(	PUNCT
ftr-450	62	9	citation	citation	NOUN
ftr-450	62	10	omitted	omit	VERB
ftr-450	62	11	)	)	PUNCT
ftr-450	62	12	.	.	PUNCT
ftr-450	63	1	this	this	DET
ftr-450	63	2	figure	figure	NOUN
ftr-450	63	3	represents	represent	VERB
ftr-450	63	4	more	more	ADJ
ftr-450	63	5	than	than	ADP
ftr-450	63	6	a	a	DET
ftr-450	63	7	300	300	NUM
ftr-450	63	8	%	%	NOUN
ftr-450	63	9	increase	increase	NOUN
ftr-450	63	10	from	from	ADP
ftr-450	63	11	1983	1983	NUM
ftr-450	63	12	.	.	PUNCT
ftr-450	64	1	see	see	VERB
ftr-450	64	2	i	i	PRON
ftr-450	64	3	d.	d.	PROPN
ftr-450	64	4	6	6	NUM
ftr-450	64	5	.	.	PUNCT
ftr-450	65	1	see	see	VERB
ftr-450	65	2	erisa	erisa	NOUN
ftr-450	65	3	'	'	PART
ftr-450	65	4	3(34	3(34	NUM
ftr-450	65	5	)	)	PUNCT
ftr-450	65	6	,	,	PUNCT
ftr-450	65	7	29	29	NUM
ftr-450	65	8	u.s.c	u.s.c	ADJ
ftr-450	65	9	.	.	PUNCT
ftr-450	65	10	'	'	PUNCT
ftr-450	66	1	1002(34	1002(34	NUM
ftr-450	66	2	)	)	PUNCT
ftr-450	66	3	(	(	PUNCT
ftr-450	66	4	1999	1999	NUM
ftr-450	66	5	)	)	PUNCT
ftr-450	66	6	(	(	PUNCT
ftr-450	66	7	defining	define	VERB
ftr-450	66	8	adefined	adefined	ADJ
ftr-450	66	9	contribution	contribution	NOUN
ftr-450	66	10	plan@	plan@	VERB
ftr-450	66	11	as	as	ADP
ftr-450	66	12	a	a	DET
ftr-450	66	13	apension	apension	NOUN
ftr-450	66	14	plan	plan	NOUN
ftr-450	66	15	which	which	PRON
ftr-450	66	16	provides	provide	VERB
ftr-450	66	17	for	for	ADP
ftr-450	66	18	an	an	DET
ftr-450	66	19	individual	individual	ADJ
ftr-450	66	20	account	account	NOUN
ftr-450	66	21	for	for	ADP
ftr-450	66	22	each	each	DET
ftr-450	66	23	participant	participant	NOUN
ftr-450	66	24	and	and	CCONJ
ftr-450	66	25	for	for	ADP
ftr-450	66	26	610	610	NUM
ftr-450	66	27	florida	florida	PROPN
ftr-450	66	28	tax	tax	NOUN
ftr-450	66	29	review	review	NOUN
ftr-450	67	1	[	[	X
ftr-450	67	2	vol	vol	NOUN
ftr-450	67	3	.	.	PUNCT
ftr-450	67	4	4:9	4:9	NUM
ftr-450	67	5	similar	similar	ADJ
ftr-450	67	6	income	income	NOUN
ftr-450	67	7	replacement	replacement	NOUN
ftr-450	67	8	objectives	objective	NOUN
ftr-450	67	9	and	and	CCONJ
ftr-450	67	10	can	can	AUX
ftr-450	67	11	be	be	AUX
ftr-450	67	12	used	use	VERB
ftr-450	67	13	equally	equally	ADV
ftr-450	67	14	effectively	effectively	ADV
ftr-450	67	15	for	for	ADP
ftr-450	67	16	retirement	retirement	NOUN
ftr-450	67	17	saving	saving	NOUN
ftr-450	67	18	purposes.7	purposes.7	NOUN
ftr-450	67	19	structurally	structurally	ADV
ftr-450	67	20	,	,	PUNCT
ftr-450	67	21	however	however	ADV
ftr-450	67	22	,	,	PUNCT
ftr-450	67	23	the	the	DET
ftr-450	67	24	two	two	NUM
ftr-450	67	25	types	type	NOUN
ftr-450	67	26	of	of	ADP
ftr-450	67	27	plans	plan	NOUN
ftr-450	67	28	are	be	AUX
ftr-450	67	29	very	very	ADV
ftr-450	67	30	different	different	ADJ
ftr-450	67	31	;	;	PUNCT
ftr-450	67	32	the	the	DET
ftr-450	67	33	distinguishing	distinguish	VERB
ftr-450	67	34	feature	feature	NOUN
ftr-450	67	35	is	be	AUX
ftr-450	67	36	risk	risk	NOUN
ftr-450	67	37	allocation.8	allocation.8	PUNCT
ftr-450	67	38	a	a	DET
ftr-450	67	39	defined	define	VERB
ftr-450	67	40	benefit	benefit	NOUN
ftr-450	67	41	plan	plan	NOUN
ftr-450	67	42	pools	pool	VERB
ftr-450	67	43	the	the	DET
ftr-450	67	44	plan	plan	NOUN
ftr-450	67	45	=	=	SYM
ftr-450	67	46	s	s	PART
ftr-450	67	47	assets	asset	NOUN
ftr-450	67	48	in	in	ADP
ftr-450	67	49	an	an	DET
ftr-450	67	50	aggregate	aggregate	ADJ
ftr-450	67	51	trust	trust	NOUN
ftr-450	67	52	fund	fund	NOUN
ftr-450	67	53	and	and	CCONJ
ftr-450	67	54	promises	promise	VERB
ftr-450	67	55	a	a	DET
ftr-450	67	56	fixed	fix	VERB
ftr-450	67	57	amount	amount	NOUN
ftr-450	67	58	to	to	PART
ftr-450	67	59	plan	plan	VERB
ftr-450	67	60	participants	participant	NOUN
ftr-450	67	61	at	at	ADP
ftr-450	67	62	retirement	retirement	NOUN
ftr-450	67	63	regardless	regardless	ADV
ftr-450	67	64	of	of	ADP
ftr-450	67	65	investment	investment	NOUN
ftr-450	67	66	performance.9	performance.9	NOUN
ftr-450	67	67	in	in	ADP
ftr-450	67	68	a	a	DET
ftr-450	67	69	defined	define	VERB
ftr-450	67	70	benefit	benefit	NOUN
ftr-450	67	71	plan	plan	NOUN
ftr-450	67	72	the	the	DET
ftr-450	67	73	sponsoring	sponsor	VERB
ftr-450	67	74	employer	employer	NOUN
ftr-450	67	75	is	be	AUX
ftr-450	67	76	liable	liable	ADJ
ftr-450	67	77	for	for	ADP
ftr-450	67	78	the	the	DET
ftr-450	67	79	payment	payment	NOUN
ftr-450	67	80	of	of	ADP
ftr-450	67	81	plan	plan	NOUN
ftr-450	67	82	benefits	benefit	NOUN
ftr-450	67	83	and	and	CCONJ
ftr-450	67	84	therefore	therefore	ADV
ftr-450	67	85	bears	bear	VERB
ftr-450	67	86	the	the	DET
ftr-450	67	87	risk	risk	NOUN
ftr-450	67	88	of	of	ADP
ftr-450	67	89	accumulating	accumulate	VERB
ftr-450	67	90	insufficient	insufficient	ADJ
ftr-450	67	91	assets	asset	NOUN
ftr-450	67	92	.	.	PUNCT
ftr-450	68	1	to	to	PART
ftr-450	68	2	protect	protect	VERB
ftr-450	68	3	defined	define	VERB
ftr-450	68	4	benefit	benefit	NOUN
ftr-450	68	5	plan	plan	NOUN
ftr-450	68	6	participants	participant	NOUN
ftr-450	68	7	in	in	ADP
ftr-450	68	8	the	the	DET
ftr-450	68	9	event	event	NOUN
ftr-450	68	10	that	that	PRON
ftr-450	68	11	an	an	DET
ftr-450	68	12	employer	employer	NOUN
ftr-450	68	13	becomes	become	VERB
ftr-450	68	14	insolvent	insolvent	ADJ
ftr-450	68	15	,	,	PUNCT
ftr-450	68	16	the	the	DET
ftr-450	68	17	pension	pension	NOUN
ftr-450	68	18	benefit	benefit	NOUN
ftr-450	68	19	guaranty	guaranty	NOUN
ftr-450	68	20	corporation	corporation	NOUN
ftr-450	68	21	(	(	PUNCT
ftr-450	68	22	pbgc	pbgc	X
ftr-450	68	23	)	)	PUNCT
ftr-450	68	24	insures	insure	VERB
ftr-450	68	25	a	a	DET
ftr-450	68	26	limited	limited	ADJ
ftr-450	68	27	accrued	accrue	VERB
ftr-450	68	28	benefit	benefit	NOUN
ftr-450	68	29	,	,	PUNCT
ftr-450	68	30	which	which	PRON
ftr-450	68	31	is	be	AUX
ftr-450	68	32	phased	phase	VERB
ftr-450	68	33	in	in	ADP
ftr-450	68	34	over	over	ADP
ftr-450	68	35	a	a	DET
ftr-450	68	36	five	five	NUM
ftr-450	68	37	-	-	PUNCT
ftr-450	68	38	year	year	NOUN
ftr-450	68	39	period.10	period.10	NOUN
ftr-450	68	40	the	the	DET
ftr-450	68	41	maximum	maximum	ADJ
ftr-450	68	42	insurable	insurable	ADJ
ftr-450	68	43	benefit	benefit	NOUN
ftr-450	68	44	is	be	AUX
ftr-450	68	45	approximately	approximately	ADV
ftr-450	68	46	$	$	SYM
ftr-450	68	47	35,000	35,000	NUM
ftr-450	68	48	per	per	ADP
ftr-450	68	49	year	year	NOUN
ftr-450	68	50	for	for	ADP
ftr-450	68	51	an	an	DET
ftr-450	68	52	individual	individual	NOUN
ftr-450	68	53	who	who	PRON
ftr-450	68	54	retires	retire	VERB
ftr-450	68	55	at	at	ADP
ftr-450	68	56	age	age	NOUN
ftr-450	68	57	65.11	65.11	NUM
ftr-450	68	58	to	to	ADP
ftr-450	68	59	the	the	DET
ftr-450	68	60	extent	extent	NOUN
ftr-450	68	61	that	that	SCONJ
ftr-450	68	62	a	a	DET
ftr-450	68	63	participant	participant	NOUN
ftr-450	68	64	=	=	SYM
ftr-450	68	65	s	s	PART
ftr-450	68	66	benefits	benefit	NOUN
ftr-450	68	67	based	base	VERB
ftr-450	68	68	solely	solely	ADV
ftr-450	68	69	upon	upon	SCONJ
ftr-450	68	70	the	the	DET
ftr-450	68	71	amount	amount	NOUN
ftr-450	68	72	contributed	contribute	VERB
ftr-450	68	73	to	to	ADP
ftr-450	68	74	the	the	DET
ftr-450	68	75	participant	participant	NOUN
ftr-450	68	76	's	's	PART
ftr-450	68	77	account	account	NOUN
ftr-450	68	78	,	,	PUNCT
ftr-450	68	79	and	and	CCONJ
ftr-450	68	80	any	any	DET
ftr-450	68	81	income	income	NOUN
ftr-450	68	82	.	.	PUNCT
ftr-450	68	83	.	.	PUNCT
ftr-450	69	1	.	.	PUNCT
ftr-450	70	1	which	which	PRON
ftr-450	70	2	may	may	AUX
ftr-450	70	3	be	be	AUX
ftr-450	70	4	allocated	allocate	VERB
ftr-450	70	5	to	to	ADP
ftr-450	70	6	such	such	ADJ
ftr-450	70	7	participant	participant	NOUN
ftr-450	70	8	=	=	PROPN
ftr-450	70	9	s	s	PART
ftr-450	70	10	account@	account@	NOUN
ftr-450	70	11	)	)	PUNCT
ftr-450	71	1	;	;	PUNCT
ftr-450	71	2	i	i	PROPN
ftr-450	71	3	d.	d.	PROPN
ftr-450	71	4	,	,	PUNCT
ftr-450	71	5	erisa	erisa	PROPN
ftr-450	71	6	'	'	PART
ftr-450	71	7	3(35	3(35	NUM
ftr-450	71	8	)	)	PUNCT
ftr-450	71	9	,	,	PUNCT
ftr-450	71	10	29	29	NUM
ftr-450	71	11	u.s.c	u.s.c	ADJ
ftr-450	71	12	.	.	PUNCT
ftr-450	71	13	'	'	PUNCT
ftr-450	71	14	1002(35	1002(35	NUM
ftr-450	71	15	)	)	PUNCT
ftr-450	71	16	(	(	PUNCT
ftr-450	71	17	1999	1999	NUM
ftr-450	71	18	)	)	PUNCT
ftr-450	71	19	(	(	PUNCT
ftr-450	71	20	defining	define	VERB
ftr-450	71	21	adefined	adefined	ADJ
ftr-450	71	22	benefit	benefit	NOUN
ftr-450	71	23	plan@	plan@	NOUN
ftr-450	71	24	as	as	ADP
ftr-450	71	25	a	a	DET
ftr-450	71	26	apension	apension	NOUN
ftr-450	71	27	plan	plan	NOUN
ftr-450	71	28	.	.	PUNCT
ftr-450	71	29	.	.	PUNCT
ftr-450	71	30	.	.	PUNCT
ftr-450	72	1	which	which	PRON
ftr-450	72	2	is	be	AUX
ftr-450	72	3	not	not	PART
ftr-450	72	4	an	an	DET
ftr-450	72	5	individual	individual	ADJ
ftr-450	72	6	account	account	NOUN
ftr-450	72	7	plan	plan	NOUN
ftr-450	72	8	and	and	CCONJ
ftr-450	72	9	which	which	PRON
ftr-450	72	10	provides	provide	VERB
ftr-450	72	11	a	a	DET
ftr-450	72	12	benefit	benefit	NOUN
ftr-450	72	13	derived	derive	VERB
ftr-450	72	14	from	from	ADP
ftr-450	72	15	employer	employer	NOUN
ftr-450	72	16	contributions	contribution	NOUN
ftr-450	72	17	which	which	PRON
ftr-450	72	18	is	be	AUX
ftr-450	72	19	based	base	VERB
ftr-450	72	20	partly	partly	ADV
ftr-450	72	21	on	on	ADP
ftr-450	72	22	the	the	DET
ftr-450	72	23	balance	balance	NOUN
ftr-450	72	24	of	of	ADP
ftr-450	72	25	the	the	DET
ftr-450	72	26	separate	separate	ADJ
ftr-450	72	27	account	account	NOUN
ftr-450	72	28	of	of	ADP
ftr-450	72	29	a	a	DET
ftr-450	72	30	participant@	participant@	NOUN
ftr-450	72	31	)	)	PUNCT
ftr-450	73	1	;	;	PUNCT
ftr-450	73	2	see	see	VERB
ftr-450	73	3	also	also	ADV
ftr-450	73	4	keville	keville	PROPN
ftr-450	73	5	,	,	PUNCT
ftr-450	73	6	supra	supra	PROPN
ftr-450	73	7	note	note	NOUN
ftr-450	73	8	4	4	NUM
ftr-450	73	9	,	,	PUNCT
ftr-450	73	10	at	at	ADP
ftr-450	73	11	528	528	NUM
ftr-450	73	12	;	;	PUNCT
ftr-450	73	13	mary	mary	PROPN
ftr-450	73	14	e.	e.	PROPN
ftr-450	73	15	o	o	PROPN
ftr-450	74	1	=	=	NOUN
ftr-450	74	2	connell	connell	PROPN
ftr-450	74	3	,	,	PUNCT
ftr-450	74	4	on	on	ADP
ftr-450	74	5	the	the	DET
ftr-450	74	6	fringe	fringe	NOUN
ftr-450	74	7	:	:	PUNCT
ftr-450	74	8	rethinking	rethink	VERB
ftr-450	74	9	the	the	DET
ftr-450	74	10	link	link	NOUN
ftr-450	74	11	between	between	ADP
ftr-450	74	12	wages	wage	NOUN
ftr-450	74	13	and	and	CCONJ
ftr-450	74	14	benefits	benefit	NOUN
ftr-450	74	15	,	,	PUNCT
ftr-450	74	16	67	67	NUM
ftr-450	74	17	tul	tul	NOUN
ftr-450	74	18	.	.	PUNCT
ftr-450	74	19	l.	l.	PROPN
ftr-450	74	20	rev	rev	PROPN
ftr-450	74	21	.	.	PROPN
ftr-450	74	22	1421	1421	NUM
ftr-450	74	23	,	,	PUNCT
ftr-450	74	24	1489	1489	NUM
ftr-450	74	25	(	(	PUNCT
ftr-450	74	26	1993	1993	NUM
ftr-450	74	27	)	)	PUNCT
ftr-450	74	28	.	.	PUNCT
ftr-450	75	1	7	7	X
ftr-450	75	2	.	.	X
ftr-450	75	3	in	in	ADP
ftr-450	75	4	a	a	DET
ftr-450	75	5	defined	define	VERB
ftr-450	75	6	contribution	contribution	NOUN
ftr-450	75	7	plan	plan	NOUN
ftr-450	75	8	the	the	DET
ftr-450	75	9	expected	expect	VERB
ftr-450	75	10	benefit	benefit	NOUN
ftr-450	75	11	may	may	AUX
ftr-450	75	12	not	not	PART
ftr-450	75	13	be	be	AUX
ftr-450	75	14	received	receive	VERB
ftr-450	75	15	because	because	SCONJ
ftr-450	75	16	of	of	ADP
ftr-450	75	17	inadequate	inadequate	ADJ
ftr-450	75	18	investment	investment	NOUN
ftr-450	75	19	performance	performance	NOUN
ftr-450	75	20	,	,	PUNCT
ftr-450	75	21	or	or	CCONJ
ftr-450	75	22	because	because	SCONJ
ftr-450	75	23	plan	plan	VERB
ftr-450	75	24	participants	participant	NOUN
ftr-450	75	25	may	may	AUX
ftr-450	75	26	decline	decline	VERB
ftr-450	75	27	to	to	PART
ftr-450	75	28	make	make	VERB
ftr-450	75	29	elective	elective	ADJ
ftr-450	75	30	contributions	contribution	NOUN
ftr-450	75	31	.	.	PUNCT
ftr-450	76	1	daniel	daniel	PROPN
ftr-450	76	2	i.	i.	PROPN
ftr-450	76	3	halperin	halperin	PROPN
ftr-450	76	4	,	,	PUNCT
ftr-450	76	5	retirement	retirement	NOUN
ftr-450	76	6	security	security	NOUN
ftr-450	76	7	and	and	CCONJ
ftr-450	76	8	tax	tax	NOUN
ftr-450	76	9	equity	equity	NOUN
ftr-450	76	10	:	:	PUNCT
ftr-450	76	11	an	an	DET
ftr-450	76	12	evaluation	evaluation	NOUN
ftr-450	76	13	of	of	ADP
ftr-450	76	14	erisa	erisa	NOUN
ftr-450	76	15	,	,	PUNCT
ftr-450	76	16	17	17	NUM
ftr-450	76	17	b.c	b.c	PROPN
ftr-450	76	18	.	.	PROPN
ftr-450	76	19	ind	ind	PROPN
ftr-450	76	20	.	.	PUNCT
ftr-450	76	21	&	&	CCONJ
ftr-450	76	22	com	com	PROPN
ftr-450	76	23	.	.	PROPN
ftr-450	76	24	l.	l.	PROPN
ftr-450	76	25	rev	rev	PROPN
ftr-450	76	26	.	.	PROPN
ftr-450	76	27	739	739	NUM
ftr-450	76	28	,	,	PUNCT
ftr-450	76	29	775	775	NUM
ftr-450	76	30	-	-	SYM
ftr-450	76	31	76	76	NUM
ftr-450	76	32	(	(	PUNCT
ftr-450	76	33	1976	1976	NUM
ftr-450	76	34	)	)	PUNCT
ftr-450	76	35	(	(	PUNCT
ftr-450	76	36	stating	state	VERB
ftr-450	76	37	ait	ait	NOUN
ftr-450	76	38	is	be	AUX
ftr-450	76	39	necessary	necessary	ADJ
ftr-450	76	40	to	to	PART
ftr-450	76	41	decide	decide	VERB
ftr-450	76	42	whether	whether	SCONJ
ftr-450	76	43	defined	define	VERB
ftr-450	76	44	contribution	contribution	NOUN
ftr-450	76	45	plans	plan	NOUN
ftr-450	76	46	in	in	ADP
ftr-450	76	47	fact	fact	NOUN
ftr-450	76	48	do	do	AUX
ftr-450	76	49	not	not	PART
ftr-450	76	50	promise	promise	VERB
ftr-450	76	51	a	a	DET
ftr-450	76	52	specific	specific	ADJ
ftr-450	76	53	benefit	benefit	NOUN
ftr-450	76	54	.	.	PUNCT
ftr-450	77	1	money	money	NOUN
ftr-450	77	2	purchase	purchase	NOUN
ftr-450	77	3	plans	plan	NOUN
ftr-450	77	4	have	have	VERB
ftr-450	77	5	a	a	DET
ftr-450	77	6	fixed	fix	VERB
ftr-450	77	7	contribution	contribution	NOUN
ftr-450	77	8	which	which	PRON
ftr-450	77	9	under	under	ADP
ftr-450	77	10	erisa	erisa	NOUN
ftr-450	77	11	must	must	AUX
ftr-450	77	12	be	be	AUX
ftr-450	77	13	made	make	VERB
ftr-450	77	14	annually	annually	ADV
ftr-450	77	15	.	.	PUNCT
ftr-450	78	1	while	while	SCONJ
ftr-450	78	2	profit	profit	NOUN
ftr-450	78	3	-	-	PUNCT
ftr-450	78	4	sharing	share	VERB
ftr-450	78	5	plans	plan	NOUN
ftr-450	78	6	do	do	AUX
ftr-450	78	7	not	not	PART
ftr-450	78	8	have	have	VERB
ftr-450	78	9	a	a	DET
ftr-450	78	10	definite	definite	ADJ
ftr-450	78	11	contribution	contribution	NOUN
ftr-450	78	12	,	,	PUNCT
ftr-450	78	13	in	in	ADP
ftr-450	78	14	many	many	ADJ
ftr-450	78	15	circumstances	circumstance	NOUN
ftr-450	78	16	the	the	DET
ftr-450	78	17	employer	employer	NOUN
ftr-450	78	18	fully	fully	ADV
ftr-450	78	19	intends	intend	VERB
ftr-450	78	20	to	to	PART
ftr-450	78	21	contribute	contribute	VERB
ftr-450	78	22	the	the	DET
ftr-450	78	23	maximum	maximum	ADJ
ftr-450	78	24	permissible	permissible	ADJ
ftr-450	78	25	amount.@	amount.@	PROPN
ftr-450	78	26	)	)	PUNCT
ftr-450	78	27	.	.	PUNCT
ftr-450	79	1	8	8	X
ftr-450	79	2	.	.	X
ftr-450	79	3	daniel	daniel	PROPN
ftr-450	79	4	i.	i.	PROPN
ftr-450	79	5	halperin	halperin	PROPN
ftr-450	79	6	,	,	PUNCT
ftr-450	79	7	tax	tax	NOUN
ftr-450	79	8	policy	policy	NOUN
ftr-450	79	9	and	and	CCONJ
ftr-450	79	10	retirement	retirement	NOUN
ftr-450	79	11	income	income	NOUN
ftr-450	79	12	:	:	PUNCT
ftr-450	79	13	a	a	DET
ftr-450	79	14	rational	rational	ADJ
ftr-450	79	15	model	model	NOUN
ftr-450	79	16	for	for	ADP
ftr-450	79	17	the	the	DET
ftr-450	79	18	21st	21st	ADJ
ftr-450	79	19	century	century	NOUN
ftr-450	79	20	,	,	PUNCT
ftr-450	79	21	in	in	ADP
ftr-450	79	22	search	search	NOUN
ftr-450	79	23	for	for	ADP
ftr-450	79	24	a	a	DET
ftr-450	79	25	national	national	ADJ
ftr-450	79	26	retirement	retirement	PROPN
ftr-450	79	27	income	income	NOUN
ftr-450	79	28	policy	policy	NOUN
ftr-450	79	29	159	159	NUM
ftr-450	79	30	,	,	PUNCT
ftr-450	79	31	184	184	NUM
ftr-450	79	32	(	(	PUNCT
ftr-450	79	33	jack	jack	PROPN
ftr-450	79	34	l.	l.	PROPN
ftr-450	79	35	vanderhei	vanderhei	PROPN
ftr-450	79	36	ed	ed	PROPN
ftr-450	79	37	.	.	PROPN
ftr-450	79	38	,	,	PUNCT
ftr-450	79	39	1987	1987	NUM
ftr-450	79	40	)	)	PUNCT
ftr-450	79	41	.	.	PUNCT
ftr-450	80	1	9	9	X
ftr-450	80	2	.	.	X
ftr-450	80	3	see	see	VERB
ftr-450	80	4	jon	jon	PROPN
ftr-450	80	5	fitzpatrick	fitzpatrick	PROPN
ftr-450	80	6	,	,	PUNCT
ftr-450	80	7	determining	determine	VERB
ftr-450	80	8	if	if	SCONJ
ftr-450	80	9	a	a	DET
ftr-450	80	10	small	small	ADJ
ftr-450	80	11	company	company	NOUN
ftr-450	80	12	needs	need	VERB
ftr-450	80	13	a	a	DET
ftr-450	80	14	retirement	retirement	NOUN
ftr-450	80	15	plan	plan	NOUN
ftr-450	80	16	,	,	PUNCT
ftr-450	80	17	and	and	CCONJ
ftr-450	80	18	choosing	choose	VERB
ftr-450	80	19	the	the	DET
ftr-450	80	20	best	good	ADJ
ftr-450	80	21	plan	plan	NOUN
ftr-450	80	22	,	,	PUNCT
ftr-450	80	23	14	14	NUM
ftr-450	80	24	tax	tax	NOUN
ftr-450	80	25	=	=	NOUN
ftr-450	80	26	n	n	NOUN
ftr-450	80	27	for	for	ADP
ftr-450	80	28	law	law	NOUN
ftr-450	80	29	.	.	PUNCT
ftr-450	81	1	76	76	NUM
ftr-450	81	2	,	,	PUNCT
ftr-450	81	3	78	78	NUM
ftr-450	81	4	(	(	PUNCT
ftr-450	81	5	1985	1985	NUM
ftr-450	81	6	)	)	PUNCT
ftr-450	81	7	(	(	PUNCT
ftr-450	81	8	discussing	discuss	VERB
ftr-450	81	9	the	the	DET
ftr-450	81	10	two	two	NUM
ftr-450	81	11	types	type	NOUN
ftr-450	81	12	of	of	ADP
ftr-450	81	13	plans	plan	NOUN
ftr-450	81	14	)	)	PUNCT
ftr-450	81	15	.	.	PUNCT
ftr-450	82	1	10	10	NUM
ftr-450	82	2	.	.	PUNCT
ftr-450	83	1	erisa	erisa	NOUN
ftr-450	83	2	,	,	PUNCT
ftr-450	83	3	29	29	NUM
ftr-450	83	4	u.s.c	u.s.c	ADJ
ftr-450	83	5	.	.	PUNCT
ftr-450	83	6	''	''	PUNCT
ftr-450	84	1	1301	1301	NUM
ftr-450	84	2	-	-	SYM
ftr-450	84	3	1311	1311	NUM
ftr-450	84	4	(	(	PUNCT
ftr-450	84	5	1999	1999	NUM
ftr-450	84	6	)	)	PUNCT
ftr-450	84	7	.	.	PUNCT
ftr-450	85	1	section	section	NOUN
ftr-450	85	2	1302(a	1302(a	NOUN
ftr-450	85	3	)	)	PUNCT
ftr-450	85	4	details	detail	NOUN
ftr-450	85	5	why	why	SCONJ
ftr-450	85	6	congress	congress	PROPN
ftr-450	85	7	created	create	VERB
ftr-450	85	8	the	the	DET
ftr-450	85	9	pbgc	pbgc	PROPN
ftr-450	85	10	.	.	PUNCT
ftr-450	86	1	one	one	NUM
ftr-450	86	2	of	of	ADP
ftr-450	86	3	the	the	DET
ftr-450	86	4	purposes	purpose	NOUN
ftr-450	86	5	behind	behind	ADP
ftr-450	86	6	the	the	DET
ftr-450	86	7	creation	creation	NOUN
ftr-450	86	8	of	of	ADP
ftr-450	86	9	the	the	DET
ftr-450	86	10	pbgc	pbgc	PROPN
ftr-450	86	11	was	be	AUX
ftr-450	86	12	ato	ato	NOUN
ftr-450	86	13	provide	provide	NOUN
ftr-450	86	14	for	for	ADP
ftr-450	86	15	the	the	DET
ftr-450	86	16	timely	timely	ADJ
ftr-450	86	17	and	and	CCONJ
ftr-450	86	18	uninterrupted	uninterrupted	ADJ
ftr-450	86	19	payment	payment	NOUN
ftr-450	86	20	of	of	ADP
ftr-450	86	21	pension	pension	NOUN
ftr-450	86	22	benefits	benefit	NOUN
ftr-450	86	23	to	to	ADP
ftr-450	86	24	participants	participant	NOUN
ftr-450	86	25	and	and	CCONJ
ftr-450	86	26	beneficiaries	beneficiary	NOUN
ftr-450	86	27	under	under	ADP
ftr-450	86	28	plans	plan	NOUN
ftr-450	86	29	to	to	PART
ftr-450	86	30	which	which	PRON
ftr-450	86	31	this	this	DET
ftr-450	86	32	subchapter	subchapter	NOUN
ftr-450	86	33	applies.@	applies.@	PROPN
ftr-450	86	34	i	i	PRON
ftr-450	86	35	d.	d.	PROPN
ftr-450	86	36	'	'	PART
ftr-450	86	37	1302(a)(2	1302(a)(2	NOUN
ftr-450	86	38	)	)	PUNCT
ftr-450	86	39	.	.	PUNCT
ftr-450	87	1	11	11	NUM
ftr-450	87	2	.	.	PUNCT
ftr-450	88	1	when	when	SCONJ
ftr-450	88	2	a	a	DET
ftr-450	88	3	plan	plan	NOUN
ftr-450	88	4	terminates	terminate	VERB
ftr-450	88	5	with	with	ADP
ftr-450	88	6	insufficient	insufficient	ADJ
ftr-450	88	7	assets	asset	NOUN
ftr-450	88	8	,	,	PUNCT
ftr-450	88	9	the	the	DET
ftr-450	88	10	pbgc	pbgc	PROPN
ftr-450	88	11	is	be	AUX
ftr-450	88	12	required	require	VERB
ftr-450	88	13	to	to	PART
ftr-450	88	14	pay	pay	VERB
ftr-450	88	15	accrued	accrue	VERB
ftr-450	88	16	,	,	PUNCT
ftr-450	88	17	vested	vested	ADJ
ftr-450	88	18	benefits	benefit	NOUN
ftr-450	88	19	to	to	PART
ftr-450	88	20	plan	plan	VERB
ftr-450	88	21	participants	participant	NOUN
ftr-450	88	22	up	up	ADP
ftr-450	88	23	to	to	ADP
ftr-450	88	24	a	a	DET
ftr-450	88	25	guaranteed	guarantee	VERB
ftr-450	88	26	amount	amount	NOUN
ftr-450	88	27	.	.	PUNCT
ftr-450	89	1	erisa	erisa	NOUN
ftr-450	89	2	limits	limit	VERB
ftr-450	89	3	the	the	DET
ftr-450	89	4	abasic	abasic	ADJ
ftr-450	89	5	guaranteed	guarantee	VERB
ftr-450	89	6	benefit@	benefit@	NOUN
ftr-450	89	7	payable	payable	ADJ
ftr-450	89	8	by	by	ADP
ftr-450	89	9	the	the	DET
ftr-450	89	10	pbgc	pbgc	PROPN
ftr-450	89	11	to	to	ADP
ftr-450	89	12	the	the	DET
ftr-450	89	13	lesser	less	ADJ
ftr-450	89	14	of	of	ADP
ftr-450	89	15	the	the	DET
ftr-450	89	16	average	average	ADJ
ftr-450	89	17	monthly	monthly	ADJ
ftr-450	89	18	gross	gross	ADJ
ftr-450	89	19	income	income	NOUN
ftr-450	89	20	,	,	PUNCT
ftr-450	89	21	based	base	VERB
ftr-450	89	22	on	on	ADP
ftr-450	89	23	the	the	DET
ftr-450	89	24	highest	high	ADJ
ftr-450	89	25	compensation	compensation	NOUN
ftr-450	89	26	in	in	ADP
ftr-450	89	27	any	any	DET
ftr-450	89	28	consecutive	consecutive	ADJ
ftr-450	89	29	five	five	NUM
ftr-450	89	30	-	-	PUNCT
ftr-450	89	31	year	year	NOUN
ftr-450	89	32	period	period	NOUN
ftr-450	89	33	,	,	PUNCT
ftr-450	89	34	or	or	CCONJ
ftr-450	89	35	$	$	SYM
ftr-450	89	36	750	750	NUM
ftr-450	89	37	per	per	ADP
ftr-450	89	38	month	month	NOUN
ftr-450	89	39	,	,	PUNCT
ftr-450	89	40	adjusted	adjust	VERB
ftr-450	89	41	by	by	ADP
ftr-450	89	42	the	the	DET
ftr-450	89	43	cost	cost	NOUN
ftr-450	89	44	of	of	ADP
ftr-450	89	45	living	living	NOUN
ftr-450	89	46	.	.	PUNCT
ftr-450	90	1	see	see	VERB
ftr-450	90	2	29	29	NUM
ftr-450	90	3	c.f.r	c.f.r	NOUN
ftr-450	90	4	.	.	PUNCT
ftr-450	90	5	'	'	PUNCT
ftr-450	91	1	4022.22	4022.22	NUM
ftr-450	91	2	(	(	PUNCT
ftr-450	91	3	1999	1999	NUM
ftr-450	91	4	)	)	PUNCT
ftr-450	91	5	.	.	PUNCT
ftr-450	92	1	basic	basic	ADJ
ftr-450	92	2	benefits	benefit	NOUN
ftr-450	92	3	ainclude	ainclude	VERB
ftr-450	92	4	all	all	DET
ftr-450	92	5	retirement	retirement	NOUN
ftr-450	92	6	,	,	PUNCT
ftr-450	92	7	death	death	NOUN
ftr-450	92	8	,	,	PUNCT
ftr-450	92	9	and	and	CCONJ
ftr-450	92	10	disability	disability	NOUN
ftr-450	92	11	benefits	benefit	NOUN
ftr-450	92	12	of	of	ADP
ftr-450	92	13	current	current	ADJ
ftr-450	92	14	retirees	retiree	NOUN
ftr-450	92	15	and	and	CCONJ
ftr-450	92	16	,	,	PUNCT
ftr-450	92	17	for	for	ADP
ftr-450	92	18	vested	vested	ADJ
ftr-450	92	19	current	current	ADJ
ftr-450	92	20	participants	participant	NOUN
ftr-450	92	21	,	,	PUNCT
ftr-450	92	22	the	the	DET
ftr-450	92	23	regular	regular	ADJ
ftr-450	92	24	retirement	retirement	NOUN
ftr-450	92	25	benefit	benefit	NOUN
ftr-450	92	26	payable	payable	ADJ
ftr-450	92	27	under	under	ADP
ftr-450	92	28	the	the	DET
ftr-450	92	29	normal	normal	ADJ
ftr-450	92	30	annuity	annuity	NOUN
ftr-450	92	31	form.@	form.@	PROPN
ftr-450	92	32	alicia	alicia	PROPN
ftr-450	92	33	h.	h.	PROPN
ftr-450	92	34	munnell	munnell	PROPN
ftr-450	92	35	,	,	PUNCT
ftr-450	92	36	erisacthe	erisacthe	DET
ftr-450	92	37	first	first	ADJ
ftr-450	92	38	decade	decade	NOUN
ftr-450	92	39	:	:	PUNCT
ftr-450	92	40	was	be	AUX
ftr-450	92	41	the	the	DET
ftr-450	92	42	legislation	legislation	NOUN
ftr-450	92	43	consistent	consistent	ADJ
ftr-450	92	44	with	with	ADP
ftr-450	92	45	other	other	ADJ
ftr-450	92	46	national	national	ADJ
ftr-450	92	47	goals	goal	NOUN
ftr-450	92	48	?	?	PUNCT
ftr-450	92	49	,	,	PUNCT
ftr-450	92	50	19	19	NUM
ftr-450	92	51	u.	u.	PROPN
ftr-450	92	52	mich	mich	PROPN
ftr-450	92	53	.	.	PUNCT
ftr-450	93	1	j.l	j.l	PROPN
ftr-450	93	2	.	.	PROPN
ftr-450	93	3	ref	ref	PROPN
ftr-450	93	4	.	.	PUNCT
ftr-450	94	1	51	51	NUM
ftr-450	94	2	,	,	PUNCT
ftr-450	94	3	54	54	NUM
ftr-450	94	4	(	(	PUNCT
ftr-450	94	5	1985	1985	NUM
ftr-450	94	6	)	)	PUNCT
ftr-450	94	7	.	.	PUNCT
ftr-450	95	1	abasic	abasic	ADJ
ftr-450	95	2	benefits	benefit	NOUN
ftr-450	95	3	do	do	AUX
ftr-450	95	4	not	not	PART
ftr-450	95	5	include	include	VERB
ftr-450	95	6	lump	lump	NOUN
ftr-450	95	7	-	-	PUNCT
ftr-450	95	8	sum	sum	NOUN
ftr-450	95	9	and	and	CCONJ
ftr-450	95	10	special	special	ADJ
ftr-450	95	11	supplementary	supplementary	ADJ
ftr-450	95	12	benefits	benefit	NOUN
ftr-450	95	13	payable	payable	ADJ
ftr-450	95	14	under	under	ADP
ftr-450	95	15	some	some	DET
ftr-450	95	16	plans	plan	NOUN
ftr-450	95	17	to	to	PART
ftr-450	95	18	encourage	encourage	VERB
ftr-450	95	19	early	early	ADJ
ftr-450	95	20	retirement.@	retirement.@	PROPN
ftr-450	95	21	i	i	PROPN
ftr-450	95	22	d.	d.	PROPN
ftr-450	95	23	erisa	erisa	PROPN
ftr-450	95	24	2000	2000	NUM
ftr-450	95	25	]	]	PUNCT
ftr-450	95	26	rethinking	rethink	VERB
ftr-450	95	27	the	the	DET
ftr-450	95	28	risk	risk	NOUN
ftr-450	95	29	of	of	ADP
ftr-450	95	30	defined	define	VERB
ftr-450	95	31	contribution	contribution	NOUN
ftr-450	95	32	plans	plan	VERB
ftr-450	95	33	611	611	NUM
ftr-450	95	34	vested	vested	ADJ
ftr-450	95	35	retirement	retirement	NOUN
ftr-450	95	36	benefit	benefit	NOUN
ftr-450	95	37	exceeds	exceed	VERB
ftr-450	95	38	the	the	DET
ftr-450	95	39	maximum	maximum	ADJ
ftr-450	95	40	insurable	insurable	ADJ
ftr-450	95	41	limit	limit	NOUN
ftr-450	95	42	,	,	PUNCT
ftr-450	95	43	the	the	DET
ftr-450	95	44	participant	participant	NOUN
ftr-450	95	45	bears	bear	VERB
ftr-450	95	46	the	the	DET
ftr-450	95	47	risk	risk	NOUN
ftr-450	95	48	of	of	ADP
ftr-450	95	49	insolvency	insolvency	NOUN
ftr-450	95	50	.	.	PUNCT
ftr-450	96	1	relatively	relatively	ADV
ftr-450	96	2	few	few	ADJ
ftr-450	96	3	plan	plan	NOUN
ftr-450	96	4	participants	participant	NOUN
ftr-450	96	5	,	,	PUNCT
ftr-450	96	6	however	however	ADV
ftr-450	96	7	,	,	PUNCT
ftr-450	96	8	have	have	AUX
ftr-450	96	9	vested	vest	VERB
ftr-450	96	10	accrued	accrue	VERB
ftr-450	96	11	benefits	benefit	NOUN
ftr-450	96	12	in	in	ADP
ftr-450	96	13	excess	excess	NOUN
ftr-450	96	14	of	of	ADP
ftr-450	96	15	the	the	DET
ftr-450	96	16	insurable	insurable	ADJ
ftr-450	96	17	limit.12	limit.12	NOUN
ftr-450	96	18	in	in	ADP
ftr-450	96	19	contrast	contrast	NOUN
ftr-450	96	20	to	to	ADP
ftr-450	96	21	the	the	DET
ftr-450	96	22	defined	define	VERB
ftr-450	96	23	benefit	benefit	NOUN
ftr-450	96	24	plan	plan	NOUN
ftr-450	96	25	=	=	SYM
ftr-450	96	26	s	s	PART
ftr-450	96	27	aggregate	aggregate	ADJ
ftr-450	96	28	trust	trust	NOUN
ftr-450	96	29	,	,	PUNCT
ftr-450	96	30	a	a	DET
ftr-450	96	31	defined	define	VERB
ftr-450	96	32	contribution	contribution	NOUN
ftr-450	96	33	plan	plan	NOUN
ftr-450	96	34	assigns	assign	VERB
ftr-450	96	35	each	each	DET
ftr-450	96	36	participant	participant	NOUN
ftr-450	96	37	an	an	DET
ftr-450	96	38	individual	individual	NOUN
ftr-450	96	39	account.13	account.13	PROPN
ftr-450	96	40	at	at	ADP
ftr-450	96	41	retirement	retirement	NOUN
ftr-450	96	42	the	the	DET
ftr-450	96	43	participant	participant	NOUN
ftr-450	96	44	receives	receive	VERB
ftr-450	96	45	the	the	DET
ftr-450	96	46	entire	entire	ADJ
ftr-450	96	47	account	account	NOUN
ftr-450	96	48	balance	balance	NOUN
ftr-450	96	49	.	.	PUNCT
ftr-450	97	1	the	the	DET
ftr-450	97	2	relative	relative	ADJ
ftr-450	97	3	success	success	NOUN
ftr-450	97	4	or	or	CCONJ
ftr-450	97	5	failure	failure	NOUN
ftr-450	97	6	of	of	ADP
ftr-450	97	7	the	the	DET
ftr-450	97	8	plan	plan	NOUN
ftr-450	97	9	depends	depend	VERB
ftr-450	97	10	on	on	ADP
ftr-450	97	11	how	how	SCONJ
ftr-450	97	12	well	well	ADV
ftr-450	97	13	the	the	DET
ftr-450	97	14	assets	asset	NOUN
ftr-450	97	15	have	have	AUX
ftr-450	97	16	been	be	AUX
ftr-450	97	17	invested.14	invested.14	NOUN
ftr-450	97	18	there	there	PRON
ftr-450	97	19	is	be	VERB
ftr-450	97	20	no	no	DET
ftr-450	97	21	pbgc	pbgc	PROPN
ftr-450	97	22	protection	protection	NOUN
ftr-450	97	23	because	because	SCONJ
ftr-450	97	24	the	the	DET
ftr-450	97	25	retirement	retirement	NOUN
ftr-450	97	26	benefit	benefit	NOUN
ftr-450	97	27	is	be	AUX
ftr-450	97	28	determined	determine	VERB
ftr-450	97	29	by	by	ADP
ftr-450	97	30	the	the	DET
ftr-450	97	31	account	account	NOUN
ftr-450	97	32	balance	balance	NOUN
ftr-450	97	33	,	,	PUNCT
ftr-450	97	34	and	and	CCONJ
ftr-450	97	35	not	not	PART
ftr-450	97	36	by	by	ADP
ftr-450	97	37	a	a	DET
ftr-450	97	38	specific	specific	ADJ
ftr-450	97	39	benefit.15	benefit.15	NOUN
ftr-450	97	40	thus	thus	ADV
ftr-450	97	41	,	,	PUNCT
ftr-450	97	42	in	in	ADP
ftr-450	97	43	a	a	DET
ftr-450	97	44	defined	define	VERB
ftr-450	97	45	contribution	contribution	NOUN
ftr-450	97	46	plan	plan	NOUN
ftr-450	97	47	,	,	PUNCT
ftr-450	97	48	the	the	DET
ftr-450	97	49	participant	participant	NOUN
ftr-450	97	50	,	,	PUNCT
ftr-450	97	51	rather	rather	ADV
ftr-450	97	52	than	than	ADP
ftr-450	97	53	the	the	DET
ftr-450	97	54	employer	employer	NOUN
ftr-450	97	55	and	and	CCONJ
ftr-450	97	56	the	the	DET
ftr-450	97	57	pbgc	pbgc	PROPN
ftr-450	97	58	,	,	PUNCT
ftr-450	97	59	bears	bear	VERB
ftr-450	97	60	the	the	DET
ftr-450	97	61	risk	risk	NOUN
ftr-450	97	62	of	of	ADP
ftr-450	97	63	accumulating	accumulate	VERB
ftr-450	97	64	insufficient	insufficient	ADJ
ftr-450	97	65	assets	asset	NOUN
ftr-450	97	66	for	for	ADP
ftr-450	97	67	retirement.16	retirement.16	PROPN
ftr-450	97	68	also	also	ADV
ftr-450	97	69	imposes	impose	VERB
ftr-450	97	70	a	a	DET
ftr-450	97	71	limit	limit	NOUN
ftr-450	97	72	on	on	ADP
ftr-450	97	73	the	the	DET
ftr-450	97	74	insured	insure	VERB
ftr-450	97	75	amounts	amount	NOUN
ftr-450	97	76	.	.	PUNCT
ftr-450	98	1	for	for	ADP
ftr-450	98	2	example	example	NOUN
ftr-450	98	3	,	,	PUNCT
ftr-450	98	4	in	in	ADP
ftr-450	98	5	1998	1998	NUM
ftr-450	98	6	,	,	PUNCT
ftr-450	98	7	the	the	DET
ftr-450	98	8	pbgc	pbgc	PROPN
ftr-450	98	9	insured	insure	VERB
ftr-450	98	10	up	up	ADP
ftr-450	98	11	to	to	ADP
ftr-450	98	12	a	a	DET
ftr-450	98	13	maximum	maximum	ADJ
ftr-450	98	14	monthly	monthly	ADJ
ftr-450	98	15	benefit	benefit	NOUN
ftr-450	98	16	of	of	ADP
ftr-450	98	17	$	$	SYM
ftr-450	98	18	2,880.68	2,880.68	NUM
ftr-450	98	19	,	,	PUNCT
ftr-450	98	20	$	$	SYM
ftr-450	98	21	34,568.16	34,568.16	PROPN
ftr-450	98	22	per	per	ADP
ftr-450	98	23	year	year	NOUN
ftr-450	98	24	,	,	PUNCT
ftr-450	98	25	payable	payable	ADJ
ftr-450	98	26	in	in	ADP
ftr-450	98	27	the	the	DET
ftr-450	98	28	form	form	NOUN
ftr-450	98	29	of	of	ADP
ftr-450	98	30	a	a	DET
ftr-450	98	31	life	life	NOUN
ftr-450	98	32	annuity	annuity	NOUN
ftr-450	98	33	commencing	commencing	NOUN
ftr-450	98	34	at	at	ADP
ftr-450	98	35	age	age	NOUN
ftr-450	98	36	65	65	NUM
ftr-450	98	37	to	to	ADP
ftr-450	98	38	a	a	DET
ftr-450	98	39	participant	participant	NOUN
ftr-450	98	40	in	in	ADP
ftr-450	98	41	a	a	DET
ftr-450	98	42	plan	plan	NOUN
ftr-450	98	43	that	that	PRON
ftr-450	98	44	terminated	terminate	VERB
ftr-450	98	45	in	in	ADP
ftr-450	98	46	1998	1998	NUM
ftr-450	98	47	.	.	PUNCT
ftr-450	99	1	see	see	VERB
ftr-450	99	2	pension	pension	NOUN
ftr-450	99	3	guarantees	guarantee	NOUN
ftr-450	99	4	,	,	PUNCT
ftr-450	99	5	<	<	X
ftr-450	99	6	http://www.pbgc.gov/ygptabl.htm	http://www.pbgc.gov/ygptabl.htm	PROPN
ftr-450	99	7	>	>	X
ftr-450	99	8	,	,	PUNCT
ftr-450	99	9	mar	mar	PROPN
ftr-450	99	10	.	.	PROPN
ftr-450	99	11	1999	1999	NUM
ftr-450	99	12	;	;	PUNCT
ftr-450	99	13	29	29	NUM
ftr-450	99	14	c.f.r	c.f.r	NOUN
ftr-450	99	15	.	.	PUNCT
ftr-450	99	16	'	'	PUNCT
ftr-450	100	1	4022.22(b	4022.22(b	NUM
ftr-450	100	2	)	)	PUNCT
ftr-450	100	3	(	(	PUNCT
ftr-450	100	4	1999	1999	NUM
ftr-450	100	5	)	)	PUNCT
ftr-450	100	6	.	.	PUNCT
ftr-450	101	1	erisa	erisa	NOUN
ftr-450	101	2	initially	initially	ADV
ftr-450	101	3	provided	provide	VERB
ftr-450	101	4	that	that	SCONJ
ftr-450	101	5	upon	upon	SCONJ
ftr-450	101	6	plan	plan	NOUN
ftr-450	101	7	termination	termination	NOUN
ftr-450	101	8	,	,	PUNCT
ftr-450	101	9	employers	employer	NOUN
ftr-450	101	10	were	be	AUX
ftr-450	101	11	liable	liable	ADJ
ftr-450	101	12	to	to	ADP
ftr-450	101	13	the	the	DET
ftr-450	101	14	pbgc	pbgc	PROPN
ftr-450	101	15	for	for	ADP
ftr-450	101	16	any	any	DET
ftr-450	101	17	plan	plan	NOUN
ftr-450	101	18	asset	asset	NOUN
ftr-450	101	19	insufficiencies	insufficiency	NOUN
ftr-450	101	20	up	up	ADP
ftr-450	101	21	to	to	ADP
ftr-450	101	22	a	a	DET
ftr-450	101	23	maximum	maximum	NOUN
ftr-450	101	24	of	of	ADP
ftr-450	101	25	30	30	NUM
ftr-450	101	26	%	%	NOUN
ftr-450	101	27	of	of	ADP
ftr-450	101	28	the	the	DET
ftr-450	101	29	employer	employer	NOUN
ftr-450	102	1	=	=	NOUN
ftr-450	102	2	s	s	PART
ftr-450	102	3	net	net	ADJ
ftr-450	102	4	worth	worth	NOUN
ftr-450	102	5	,	,	PUNCT
ftr-450	102	6	and	and	CCONJ
ftr-450	102	7	the	the	DET
ftr-450	102	8	pbgc	pbgc	PROPN
ftr-450	102	9	absorbed	absorb	VERB
ftr-450	102	10	the	the	DET
ftr-450	102	11	excess	excess	ADJ
ftr-450	102	12	liability	liability	NOUN
ftr-450	102	13	.	.	PUNCT
ftr-450	103	1	the	the	DET
ftr-450	103	2	30	30	NUM
ftr-450	103	3	%	%	NOUN
ftr-450	103	4	cap	cap	NOUN
ftr-450	103	5	gave	give	VERB
ftr-450	103	6	employers	employer	NOUN
ftr-450	103	7	an	an	DET
ftr-450	103	8	incentive	incentive	NOUN
ftr-450	103	9	to	to	PART
ftr-450	103	10	terminate	terminate	VERB
ftr-450	103	11	their	their	PRON
ftr-450	103	12	plans	plan	NOUN
ftr-450	103	13	when	when	SCONJ
ftr-450	103	14	their	their	PRON
ftr-450	103	15	unfunded	unfunded	ADJ
ftr-450	103	16	insured	insured	ADJ
ftr-450	103	17	liability	liability	NOUN
ftr-450	103	18	exceeded	exceed	VERB
ftr-450	103	19	30	30	NUM
ftr-450	103	20	%	%	NOUN
ftr-450	103	21	of	of	ADP
ftr-450	103	22	the	the	DET
ftr-450	103	23	employer	employer	NOUN
ftr-450	103	24	=	=	NOUN
ftr-450	103	25	s	s	PART
ftr-450	103	26	net	net	ADJ
ftr-450	103	27	worth	worth	NOUN
ftr-450	103	28	.	.	PUNCT
ftr-450	104	1	erisa	erisa	NOUN
ftr-450	104	2	was	be	AUX
ftr-450	104	3	amended	amend	VERB
ftr-450	104	4	in	in	ADP
ftr-450	104	5	1986	1986	NUM
ftr-450	104	6	to	to	PART
ftr-450	104	7	avoid	avoid	VERB
ftr-450	104	8	this	this	DET
ftr-450	104	9	result	result	NOUN
ftr-450	104	10	.	.	PUNCT
ftr-450	105	1	the	the	DET
ftr-450	105	2	single	single	ADJ
ftr-450	105	3	employer	employer	NOUN
ftr-450	105	4	pension	pension	NOUN
ftr-450	105	5	plan	plan	NOUN
ftr-450	105	6	amendments	amendment	NOUN
ftr-450	105	7	act	act	VERB
ftr-450	105	8	of	of	ADP
ftr-450	105	9	1986	1986	NUM
ftr-450	105	10	(	(	PUNCT
ftr-450	105	11	seppaa	seppaa	PROPN
ftr-450	105	12	)	)	PUNCT
ftr-450	105	13	limited	limit	VERB
ftr-450	105	14	the	the	DET
ftr-450	105	15	employer	employer	NOUN
ftr-450	105	16	=	=	NOUN
ftr-450	105	17	s	s	PART
ftr-450	105	18	ability	ability	NOUN
ftr-450	105	19	to	to	PART
ftr-450	105	20	terminate	terminate	VERB
ftr-450	105	21	plans	plan	NOUN
ftr-450	105	22	with	with	ADP
ftr-450	105	23	unfunded	unfunded	ADJ
ftr-450	105	24	vested	vested	ADJ
ftr-450	105	25	accrued	accrue	VERB
ftr-450	105	26	benefits	benefit	NOUN
ftr-450	105	27	.	.	PUNCT
ftr-450	106	1	single	single	ADJ
ftr-450	106	2	employer	employer	NOUN
ftr-450	106	3	pension	pension	NOUN
ftr-450	106	4	plan	plan	NOUN
ftr-450	106	5	amendments	amendment	NOUN
ftr-450	106	6	act	act	VERB
ftr-450	106	7	of	of	ADP
ftr-450	106	8	1986	1986	NUM
ftr-450	106	9	,	,	PUNCT
ftr-450	106	10	pub	pub	NOUN
ftr-450	106	11	.	.	PUNCT
ftr-450	107	1	l.	l.	PROPN
ftr-450	107	2	no	no	INTJ
ftr-450	107	3	.	.	PROPN
ftr-450	108	1	99	99	NUM
ftr-450	108	2	-	-	SYM
ftr-450	108	3	272	272	NUM
ftr-450	108	4	,	,	PUNCT
ftr-450	108	5	100	100	NUM
ftr-450	108	6	stat	stat	NOUN
ftr-450	108	7	.	.	PUNCT
ftr-450	109	1	237	237	NUM
ftr-450	109	2	(	(	PUNCT
ftr-450	109	3	codified	codify	VERB
ftr-450	109	4	as	as	SCONJ
ftr-450	109	5	amended	amend	VERB
ftr-450	109	6	in	in	ADP
ftr-450	109	7	scattered	scatter	VERB
ftr-450	109	8	sections	section	NOUN
ftr-450	109	9	of	of	ADP
ftr-450	109	10	29	29	NUM
ftr-450	109	11	u.s.c	u.s.c	ADJ
ftr-450	109	12	.	.	PUNCT
ftr-450	109	13	)	)	PUNCT
ftr-450	109	14	.	.	PUNCT
ftr-450	110	1	12	12	NUM
ftr-450	110	2	.	.	PUNCT
ftr-450	110	3	langbein	langbein	PROPN
ftr-450	110	4	&	&	CCONJ
ftr-450	110	5	wolk	wolk	PROPN
ftr-450	110	6	,	,	PUNCT
ftr-450	110	7	supra	supra	PROPN
ftr-450	110	8	note	note	NOUN
ftr-450	110	9	5	5	NUM
ftr-450	110	10	,	,	PUNCT
ftr-450	110	11	at	at	ADP
ftr-450	110	12	831	831	NUM
ftr-450	110	13	.	.	PUNCT
ftr-450	111	1	thus	thus	ADV
ftr-450	111	2	,	,	PUNCT
ftr-450	111	3	the	the	DET
ftr-450	111	4	guaranteed	guarantee	VERB
ftr-450	111	5	benefit	benefit	NOUN
ftr-450	111	6	can	can	AUX
ftr-450	111	7	differ	differ	VERB
ftr-450	111	8	drastically	drastically	ADV
ftr-450	111	9	from	from	ADP
ftr-450	111	10	the	the	DET
ftr-450	111	11	benefit	benefit	NOUN
ftr-450	111	12	promised	promise	VERB
ftr-450	111	13	by	by	ADP
ftr-450	111	14	the	the	DET
ftr-450	111	15	plan	plan	NOUN
ftr-450	111	16	.	.	PUNCT
ftr-450	112	1	13	13	NUM
ftr-450	112	2	.	.	PUNCT
ftr-450	112	3	defined	define	VERB
ftr-450	112	4	contribution	contribution	NOUN
ftr-450	112	5	plans	plan	NOUN
ftr-450	112	6	provide	provide	VERB
ftr-450	112	7	individual	individual	ADJ
ftr-450	112	8	accounts	account	NOUN
ftr-450	112	9	for	for	ADP
ftr-450	112	10	each	each	DET
ftr-450	112	11	participant	participant	NOUN
ftr-450	112	12	.	.	PUNCT
ftr-450	113	1	benefits	benefit	NOUN
ftr-450	113	2	are	be	AUX
ftr-450	113	3	based	base	VERB
ftr-450	113	4	solely	solely	ADV
ftr-450	113	5	upon	upon	SCONJ
ftr-450	113	6	the	the	DET
ftr-450	113	7	amount	amount	NOUN
ftr-450	113	8	contributed	contribute	VERB
ftr-450	113	9	to	to	ADP
ftr-450	113	10	the	the	DET
ftr-450	113	11	participant	participant	NOUN
ftr-450	113	12	=	=	SYM
ftr-450	113	13	s	s	PART
ftr-450	113	14	account	account	NOUN
ftr-450	113	15	,	,	PUNCT
ftr-450	113	16	with	with	ADP
ftr-450	113	17	adjustments	adjustment	NOUN
ftr-450	113	18	for	for	ADP
ftr-450	113	19	any	any	DET
ftr-450	113	20	income	income	NOUN
ftr-450	113	21	,	,	PUNCT
ftr-450	113	22	expenses	expense	NOUN
ftr-450	113	23	,	,	PUNCT
ftr-450	113	24	gains	gain	NOUN
ftr-450	113	25	,	,	PUNCT
ftr-450	113	26	and	and	CCONJ
ftr-450	113	27	losses	loss	NOUN
ftr-450	113	28	.	.	PUNCT
ftr-450	114	1	account	account	NOUN
ftr-450	114	2	balances	balance	NOUN
ftr-450	114	3	also	also	ADV
ftr-450	114	4	may	may	AUX
ftr-450	114	5	be	be	AUX
ftr-450	114	6	adjusted	adjust	VERB
ftr-450	114	7	for	for	ADP
ftr-450	114	8	forfeitures	forfeiture	NOUN
ftr-450	114	9	of	of	ADP
ftr-450	114	10	the	the	DET
ftr-450	114	11	accounts	account	NOUN
ftr-450	114	12	of	of	ADP
ftr-450	114	13	other	other	ADJ
ftr-450	114	14	participants	participant	NOUN
ftr-450	114	15	.	.	PUNCT
ftr-450	115	1	see	see	VERB
ftr-450	115	2	29	29	NUM
ftr-450	115	3	u.s.c	u.s.c	ADJ
ftr-450	115	4	.	.	PUNCT
ftr-450	115	5	'	'	PUNCT
ftr-450	116	1	1002(34	1002(34	NUM
ftr-450	116	2	)	)	PUNCT
ftr-450	116	3	(	(	PUNCT
ftr-450	116	4	1999	1999	NUM
ftr-450	116	5	)	)	PUNCT
ftr-450	116	6	.	.	PUNCT
ftr-450	117	1	14	14	NUM
ftr-450	117	2	.	.	PUNCT
ftr-450	118	1	douglas	douglas	PROPN
ftr-450	118	2	a.	a.	PROPN
ftr-450	118	3	love	love	PROPN
ftr-450	118	4	,	,	PUNCT
ftr-450	118	5	erisa	erisa	PROPN
ftr-450	118	6	:	:	PUNCT
ftr-450	118	7	the	the	DET
ftr-450	118	8	law	law	NOUN
ftr-450	118	9	versus	versus	ADP
ftr-450	118	10	economics	economic	NOUN
ftr-450	118	11	,	,	PUNCT
ftr-450	118	12	25	25	NUM
ftr-450	118	13	ga	ga	PROPN
ftr-450	118	14	.	.	PUNCT
ftr-450	118	15	l.	l.	PROPN
ftr-450	118	16	rev	rev	PROPN
ftr-450	118	17	.	.	PROPN
ftr-450	118	18	135	135	NUM
ftr-450	118	19	,	,	PUNCT
ftr-450	118	20	136	136	NUM
ftr-450	118	21	(	(	PUNCT
ftr-450	118	22	1990	1990	NUM
ftr-450	118	23	)	)	PUNCT
ftr-450	118	24	.	.	PUNCT
ftr-450	119	1	15	15	X
ftr-450	119	2	.	.	PUNCT
ftr-450	120	1	the	the	DET
ftr-450	120	2	pbgc	pbgc	PROPN
ftr-450	120	3	is	be	AUX
ftr-450	120	4	to	to	PART
ftr-450	120	5	provide	provide	VERB
ftr-450	120	6	broad	broad	ADJ
ftr-450	120	7	insurance	insurance	NOUN
ftr-450	120	8	coverage	coverage	NOUN
ftr-450	120	9	for	for	ADP
ftr-450	120	10	pension	pension	NOUN
ftr-450	120	11	plans	plan	NOUN
ftr-450	120	12	,	,	PUNCT
ftr-450	120	13	but	but	CCONJ
ftr-450	120	14	with	with	ADP
ftr-450	120	15	limits	limit	NOUN
ftr-450	120	16	:	:	PUNCT
ftr-450	120	17	aexcept	aexcept	VERB
ftr-450	120	18	as	as	SCONJ
ftr-450	120	19	provided	provide	VERB
ftr-450	120	20	in	in	ADP
ftr-450	120	21	subsection	subsection	NOUN
ftr-450	120	22	(	(	PUNCT
ftr-450	120	23	b	b	NOUN
ftr-450	120	24	)	)	PUNCT
ftr-450	120	25	of	of	ADP
ftr-450	120	26	this	this	DET
ftr-450	120	27	section	section	NOUN
ftr-450	120	28	,	,	PUNCT
ftr-450	120	29	this	this	DET
ftr-450	120	30	subchapter	subchapter	NOUN
ftr-450	120	31	applies	apply	VERB
ftr-450	120	32	to	to	ADP
ftr-450	120	33	any	any	DET
ftr-450	120	34	plan	plan	NOUN
ftr-450	120	35	.	.	PUNCT
ftr-450	120	36	.	.	PUNCT
ftr-450	120	37	.	.	PUNCT
ftr-450	121	1	.@	.@	PROPN
ftr-450	122	1	29	29	NUM
ftr-450	122	2	u.s.c	u.s.c	ADJ
ftr-450	122	3	.	.	PUNCT
ftr-450	122	4	'	'	PUNCT
ftr-450	123	1	1321(a	1321(a	NUM
ftr-450	123	2	)	)	PUNCT
ftr-450	123	3	(	(	PUNCT
ftr-450	123	4	1999	1999	NUM
ftr-450	123	5	)	)	PUNCT
ftr-450	123	6	.	.	PUNCT
ftr-450	124	1	the	the	DET
ftr-450	124	2	most	most	ADV
ftr-450	124	3	important	important	ADJ
ftr-450	124	4	exception	exception	NOUN
ftr-450	124	5	for	for	ADP
ftr-450	124	6	defined	define	VERB
ftr-450	124	7	contribution	contribution	NOUN
ftr-450	124	8	plans	plan	NOUN
ftr-450	124	9	:	:	PUNCT
ftr-450	124	10	athis	athis	ADJ
ftr-450	124	11	section	section	NOUN
ftr-450	124	12	does	do	AUX
ftr-450	124	13	not	not	PART
ftr-450	124	14	apply	apply	VERB
ftr-450	124	15	to	to	ADP
ftr-450	124	16	any	any	DET
ftr-450	124	17	planc(1	planc(1	NOUN
ftr-450	124	18	)	)	PUNCT
ftr-450	124	19	which	which	PRON
ftr-450	124	20	is	be	AUX
ftr-450	124	21	an	an	DET
ftr-450	124	22	individual	individual	ADJ
ftr-450	124	23	account	account	NOUN
ftr-450	124	24	plan	plan	NOUN
ftr-450	124	25	[	[	PUNCT
ftr-450	124	26	a	a	DET
ftr-450	124	27	defined	define	VERB
ftr-450	124	28	contribution	contribution	NOUN
ftr-450	124	29	plan	plan	NOUN
ftr-450	124	30	]	]	PUNCT
ftr-450	124	31	.	.	PUNCT
ftr-450	124	32	.	.	PUNCT
ftr-450	124	33	.	.	PUNCT
ftr-450	125	1	.@	.@	PUNCT
ftr-450	126	1	i	i	PRON
ftr-450	126	2	d.	d.	PROPN
ftr-450	126	3	'	'	PUNCT
ftr-450	126	4	1321(b	1321(b	NUM
ftr-450	126	5	)	)	PUNCT
ftr-450	126	6	.	.	PUNCT
ftr-450	127	1	thus	thus	ADV
ftr-450	127	2	,	,	PUNCT
ftr-450	127	3	defined	define	VERB
ftr-450	127	4	contribution	contribution	NOUN
ftr-450	127	5	plans	plan	NOUN
ftr-450	127	6	are	be	AUX
ftr-450	127	7	not	not	PART
ftr-450	127	8	insured	insure	VERB
ftr-450	127	9	by	by	ADP
ftr-450	127	10	the	the	DET
ftr-450	127	11	pbgc	pbgc	PROPN
ftr-450	127	12	.	.	PUNCT
ftr-450	128	1	with	with	ADP
ftr-450	128	2	no	no	DET
ftr-450	128	3	particular	particular	ADJ
ftr-450	128	4	,	,	PUNCT
ftr-450	128	5	identifiable	identifiable	ADJ
ftr-450	128	6	benefit	benefit	NOUN
ftr-450	128	7	,	,	PUNCT
ftr-450	128	8	there	there	PRON
ftr-450	128	9	is	be	VERB
ftr-450	128	10	no	no	DET
ftr-450	128	11	appropriate	appropriate	ADJ
ftr-450	128	12	amount	amount	NOUN
ftr-450	128	13	to	to	PART
ftr-450	128	14	insure	insure	VERB
ftr-450	128	15	.	.	PUNCT
ftr-450	129	1	see	see	VERB
ftr-450	129	2	s.	s.	PROPN
ftr-450	129	3	conf	conf	PROPN
ftr-450	129	4	.	.	PUNCT
ftr-450	130	1	rep	rep	PROPN
ftr-450	130	2	.	.	PROPN
ftr-450	130	3	no	no	INTJ
ftr-450	131	1	.	.	PROPN
ftr-450	132	1	93	93	NUM
ftr-450	132	2	-	-	SYM
ftr-450	132	3	383	383	NUM
ftr-450	132	4	(	(	PUNCT
ftr-450	132	5	1974	1974	NUM
ftr-450	132	6	)	)	PUNCT
ftr-450	132	7	,	,	PUNCT
ftr-450	132	8	reprinted	reprint	VERB
ftr-450	132	9	in	in	ADP
ftr-450	132	10	1974	1974	NUM
ftr-450	132	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-450	132	12	.	.	PUNCT
ftr-450	132	13	4890	4890	NUM
ftr-450	132	14	,	,	PUNCT
ftr-450	132	15	4911	4911	NUM
ftr-450	132	16	.	.	PUNCT
ftr-450	133	1	the	the	DET
ftr-450	133	2	pbgc	pbgc	PROPN
ftr-450	133	3	requires	require	VERB
ftr-450	133	4	minimum	minimum	ADJ
ftr-450	133	5	funding	funding	NOUN
ftr-450	133	6	standards	standard	NOUN
ftr-450	133	7	to	to	PART
ftr-450	133	8	be	be	AUX
ftr-450	133	9	met	meet	VERB
ftr-450	133	10	as	as	ADP
ftr-450	133	11	a	a	DET
ftr-450	133	12	condition	condition	NOUN
ftr-450	133	13	of	of	ADP
ftr-450	133	14	protection	protection	NOUN
ftr-450	133	15	,	,	PUNCT
ftr-450	133	16	but	but	CCONJ
ftr-450	133	17	the	the	DET
ftr-450	133	18	funding	funding	NOUN
ftr-450	133	19	standards	standard	NOUN
ftr-450	133	20	set	set	VERB
ftr-450	133	21	out	out	ADP
ftr-450	133	22	by	by	ADP
ftr-450	133	23	the	the	DET
ftr-450	133	24	irc	irc	NOUN
ftr-450	133	25	and	and	CCONJ
ftr-450	133	26	erisa	erisa	NOUN
ftr-450	133	27	generally	generally	ADV
ftr-450	133	28	do	do	AUX
ftr-450	133	29	not	not	PART
ftr-450	133	30	apply	apply	VERB
ftr-450	133	31	to	to	ADP
ftr-450	133	32	defined	define	VERB
ftr-450	133	33	contribution	contribution	NOUN
ftr-450	133	34	plans	plan	NOUN
ftr-450	133	35	since	since	SCONJ
ftr-450	133	36	by	by	ADP
ftr-450	133	37	their	their	PRON
ftr-450	133	38	nature	nature	NOUN
ftr-450	133	39	the	the	DET
ftr-450	133	40	amount	amount	NOUN
ftr-450	133	41	of	of	ADP
ftr-450	133	42	funding	funding	NOUN
ftr-450	133	43	is	be	AUX
ftr-450	133	44	merely	merely	ADV
ftr-450	133	45	the	the	DET
ftr-450	133	46	individual	individual	ADJ
ftr-450	133	47	account	account	NOUN
ftr-450	133	48	balance	balance	NOUN
ftr-450	133	49	.	.	PUNCT
ftr-450	134	1	see	see	VERB
ftr-450	134	2	jay	jay	PROPN
ftr-450	134	3	conison	conison	PROPN
ftr-450	134	4	,	,	PUNCT
ftr-450	134	5	employee	employee	NOUN
ftr-450	134	6	benefit	benefit	NOUN
ftr-450	134	7	plans	plan	NOUN
ftr-450	134	8	in	in	ADP
ftr-450	134	9	a	a	DET
ftr-450	134	10	nutshell	nutshell	ADJ
ftr-450	134	11	413	413	NUM
ftr-450	134	12	(	(	PUNCT
ftr-450	134	13	1993	1993	NUM
ftr-450	134	14	)	)	PUNCT
ftr-450	134	15	.	.	PUNCT
ftr-450	135	1	16	16	NUM
ftr-450	135	2	.	.	PUNCT
ftr-450	136	1	see	see	VERB
ftr-450	136	2	deborah	deborah	PROPN
ftr-450	136	3	s.	s.	PROPN
ftr-450	136	4	prutzman	prutzman	PROPN
ftr-450	136	5	&	&	CCONJ
ftr-450	136	6	edwin	edwin	PROPN
ftr-450	136	7	c.	c.	PROPN
ftr-450	136	8	laurenson	laurenson	PROPN
ftr-450	136	9	,	,	PUNCT
ftr-450	136	10	impact	impact	NOUN
ftr-450	136	11	of	of	ADP
ftr-450	136	12	erisa	erisa	NOUN
ftr-450	136	13	on	on	ADP
ftr-450	136	14	choice	choice	NOUN
ftr-450	136	15	of	of	ADP
ftr-450	136	16	mutual	mutual	ADJ
ftr-450	136	17	or	or	CCONJ
ftr-450	136	18	collective	collective	ADJ
ftr-450	136	19	investment	investment	NOUN
ftr-450	136	20	funds	fund	NOUN
ftr-450	136	21	as	as	ADP
ftr-450	136	22	funding	funding	NOUN
ftr-450	136	23	vehicles	vehicle	NOUN
ftr-450	136	24	,	,	PUNCT
ftr-450	136	25	651	651	NUM
ftr-450	136	26	pli	pli	PROPN
ftr-450	136	27	/	/	SYM
ftr-450	136	28	comm	comm	NOUN
ftr-450	136	29	789	789	NUM
ftr-450	136	30	,	,	PUNCT
ftr-450	136	31	805	805	NUM
ftr-450	136	32	(	(	PUNCT
ftr-450	136	33	feb.-mar	feb.-mar	PROPN
ftr-450	136	34	.	.	PROPN
ftr-450	136	35	1993	1993	NUM
ftr-450	136	36	)	)	PUNCT
ftr-450	136	37	;	;	PUNCT
ftr-450	136	38	yakoboski	yakoboski	PROPN
ftr-450	136	39	et	et	PROPN
ftr-450	136	40	al	al	PROPN
ftr-450	136	41	.	.	PROPN
ftr-450	136	42	,	,	PUNCT
ftr-450	136	43	pbgc	pbgc	PROPN
ftr-450	136	44	solvency	solvency	NOUN
ftr-450	136	45	,	,	PUNCT
ftr-450	136	46	supra	supra	PROPN
ftr-450	136	47	note	note	NOUN
ftr-450	136	48	3	3	NUM
ftr-450	136	49	,	,	PUNCT
ftr-450	136	50	at	at	ADP
ftr-450	136	51	4	4	NUM
ftr-450	136	52	;	;	PUNCT
ftr-450	136	53	see	see	VERB
ftr-450	136	54	also	also	ADV
ftr-450	136	55	infra	infra	VERB
ftr-450	136	56	part	part	NOUN
ftr-450	136	57	ii.c.1	ii.c.1	NOUN
ftr-450	136	58	.	.	PUNCT
ftr-450	137	1	612	612	NUM
ftr-450	137	2	florida	florida	PROPN
ftr-450	137	3	tax	tax	NOUN
ftr-450	137	4	review	review	NOUN
ftr-450	138	1	[	[	X
ftr-450	138	2	vol	vol	NOUN
ftr-450	138	3	.	.	PUNCT
ftr-450	138	4	4:9	4:9	NUM
ftr-450	139	1	the	the	DET
ftr-450	139	2	most	most	ADV
ftr-450	139	3	important	important	ADJ
ftr-450	139	4	objective	objective	NOUN
ftr-450	139	5	of	of	ADP
ftr-450	139	6	a	a	DET
ftr-450	139	7	retirement	retirement	NOUN
ftr-450	139	8	program	program	NOUN
ftr-450	139	9	is	be	AUX
ftr-450	139	10	to	to	PART
ftr-450	139	11	provide	provide	VERB
ftr-450	139	12	a	a	DET
ftr-450	139	13	level	level	NOUN
ftr-450	139	14	of	of	ADP
ftr-450	139	15	replacement	replacement	NOUN
ftr-450	139	16	income	income	NOUN
ftr-450	139	17	during	during	ADP
ftr-450	139	18	retirement	retirement	NOUN
ftr-450	139	19	sufficient	sufficient	ADJ
ftr-450	139	20	to	to	PART
ftr-450	139	21	provide	provide	VERB
ftr-450	139	22	a	a	DET
ftr-450	139	23	life	life	NOUN
ftr-450	139	24	style	style	NOUN
ftr-450	139	25	commensurate	commensurate	ADJ
ftr-450	139	26	with	with	ADP
ftr-450	139	27	that	that	PRON
ftr-450	139	28	of	of	ADP
ftr-450	139	29	an	an	DET
ftr-450	139	30	individual	individual	NOUN
ftr-450	139	31	during	during	ADP
ftr-450	139	32	her	her	PRON
ftr-450	139	33	working	working	NOUN
ftr-450	139	34	life.17	life.17	NOUN
ftr-450	139	35	in	in	ADP
ftr-450	139	36	both	both	DET
ftr-450	139	37	defined	define	VERB
ftr-450	139	38	benefit	benefit	NOUN
ftr-450	139	39	and	and	CCONJ
ftr-450	139	40	defined	define	VERB
ftr-450	139	41	contribution	contribution	NOUN
ftr-450	139	42	plans	plan	NOUN
ftr-450	139	43	,	,	PUNCT
ftr-450	139	44	the	the	DET
ftr-450	139	45	income	income	NOUN
ftr-450	139	46	replacement	replacement	NOUN
ftr-450	139	47	goal	goal	NOUN
ftr-450	139	48	can	can	AUX
ftr-450	139	49	be	be	AUX
ftr-450	139	50	seriously	seriously	ADV
ftr-450	139	51	threatened	threaten	VERB
ftr-450	139	52	by	by	ADP
ftr-450	139	53	fiduciary	fiduciary	ADJ
ftr-450	139	54	breach	breach	NOUN
ftr-450	139	55	,	,	PUNCT
ftr-450	139	56	poor	poor	ADJ
ftr-450	139	57	investment	investment	NOUN
ftr-450	139	58	,	,	PUNCT
ftr-450	139	59	or	or	CCONJ
ftr-450	139	60	inadequate	inadequate	ADJ
ftr-450	139	61	funding.18	funding.18	NOUN
ftr-450	139	62	when	when	SCONJ
ftr-450	139	63	one	one	NUM
ftr-450	139	64	or	or	CCONJ
ftr-450	139	65	all	all	PRON
ftr-450	139	66	of	of	ADP
ftr-450	139	67	these	these	DET
ftr-450	139	68	events	event	NOUN
ftr-450	139	69	occur	occur	VERB
ftr-450	139	70	,	,	PUNCT
ftr-450	139	71	however	however	ADV
ftr-450	139	72	,	,	PUNCT
ftr-450	139	73	it	it	PRON
ftr-450	139	74	is	be	AUX
ftr-450	139	75	more	more	ADV
ftr-450	139	76	likely	likely	ADJ
ftr-450	139	77	that	that	SCONJ
ftr-450	139	78	defined	define	VERB
ftr-450	139	79	contribution	contribution	NOUN
ftr-450	139	80	plans	plan	NOUN
ftr-450	139	81	ultimately	ultimately	ADV
ftr-450	139	82	will	will	AUX
ftr-450	139	83	provide	provide	VERB
ftr-450	139	84	retirement	retirement	NOUN
ftr-450	139	85	benefits	benefit	NOUN
ftr-450	139	86	that	that	PRON
ftr-450	139	87	fall	fall	VERB
ftr-450	139	88	short	short	ADV
ftr-450	139	89	of	of	ADP
ftr-450	139	90	their	their	PRON
ftr-450	139	91	goals	goal	NOUN
ftr-450	139	92	because	because	SCONJ
ftr-450	139	93	such	such	ADJ
ftr-450	139	94	plans	plan	NOUN
ftr-450	139	95	are	be	AUX
ftr-450	139	96	neither	neither	CCONJ
ftr-450	139	97	pbgc	pbgc	PROPN
ftr-450	139	98	insured	insure	VERB
ftr-450	139	99	nor	nor	CCONJ
ftr-450	139	100	adequately	adequately	ADV
ftr-450	139	101	protected	protect	VERB
ftr-450	139	102	by	by	ADP
ftr-450	139	103	the	the	DET
ftr-450	139	104	fiduciary	fiduciary	ADJ
ftr-450	139	105	and	and	CCONJ
ftr-450	139	106	funding	funding	NOUN
ftr-450	139	107	rules	rule	NOUN
ftr-450	139	108	.	.	PUNCT
ftr-450	140	1	when	when	SCONJ
ftr-450	140	2	erisa	erisa	NOUN
ftr-450	140	3	was	be	AUX
ftr-450	140	4	enacted	enact	VERB
ftr-450	140	5	,	,	PUNCT
ftr-450	140	6	defined	define	VERB
ftr-450	140	7	benefit	benefit	NOUN
ftr-450	140	8	was	be	AUX
ftr-450	140	9	the	the	DET
ftr-450	140	10	predominant	predominant	ADJ
ftr-450	140	11	plan	plan	NOUN
ftr-450	140	12	type.19	type.19	NOUN
ftr-450	140	13	defined	define	VERB
ftr-450	140	14	contribution	contribution	NOUN
ftr-450	140	15	plans	plan	NOUN
ftr-450	140	16	typically	typically	ADV
ftr-450	140	17	were	be	AUX
ftr-450	140	18	used	use	VERB
ftr-450	140	19	as	as	ADP
ftr-450	140	20	supplemental	supplemental	ADJ
ftr-450	140	21	plans	plan	NOUN
ftr-450	140	22	.	.	PUNCT
ftr-450	141	1	since	since	SCONJ
ftr-450	141	2	the	the	DET
ftr-450	141	3	passage	passage	NOUN
ftr-450	141	4	of	of	ADP
ftr-450	141	5	erisa	erisa	NOUN
ftr-450	141	6	,	,	PUNCT
ftr-450	141	7	the	the	DET
ftr-450	141	8	composition	composition	NOUN
ftr-450	141	9	of	of	ADP
ftr-450	141	10	the	the	DET
ftr-450	141	11	private	private	ADJ
ftr-450	141	12	pension	pension	NOUN
ftr-450	141	13	system	system	NOUN
ftr-450	141	14	has	have	AUX
ftr-450	141	15	changed	change	VERB
ftr-450	141	16	dramatically.20	dramatically.20	PROPN
ftr-450	141	17	in	in	ADP
ftr-450	141	18	recent	recent	ADJ
ftr-450	141	19	years	year	NOUN
ftr-450	141	20	,	,	PUNCT
ftr-450	141	21	there	there	PRON
ftr-450	141	22	has	have	AUX
ftr-450	141	23	been	be	AUX
ftr-450	141	24	a	a	DET
ftr-450	141	25	discernable	discernable	ADJ
ftr-450	141	26	17	17	NUM
ftr-450	141	27	.	.	PUNCT
ftr-450	142	1	a	a	DET
ftr-450	142	2	large	large	ADJ
ftr-450	142	3	gap	gap	NOUN
ftr-450	142	4	exists	exist	VERB
ftr-450	142	5	between	between	ADP
ftr-450	142	6	what	what	PRON
ftr-450	142	7	most	most	ADJ
ftr-450	142	8	people	people	NOUN
ftr-450	142	9	expect	expect	VERB
ftr-450	142	10	to	to	PART
ftr-450	142	11	receive	receive	VERB
ftr-450	142	12	during	during	ADP
ftr-450	142	13	their	their	PRON
ftr-450	142	14	retirement	retirement	NOUN
ftr-450	142	15	and	and	CCONJ
ftr-450	142	16	what	what	PRON
ftr-450	142	17	they	they	PRON
ftr-450	142	18	actually	actually	ADV
ftr-450	142	19	will	will	AUX
ftr-450	142	20	receive	receive	VERB
ftr-450	142	21	.	.	PUNCT
ftr-450	143	1	a[a	a[a	NOUN
ftr-450	143	2	]	]	X
ftr-450	143	3	secure	secure	ADJ
ftr-450	143	4	retirement	retirement	NOUN
ftr-450	143	5	will	will	AUX
ftr-450	143	6	depend	depend	VERB
ftr-450	143	7	on	on	ADP
ftr-450	143	8	having	have	VERB
ftr-450	143	9	a	a	DET
ftr-450	143	10	three	three	NUM
ftr-450	143	11	-	-	PUNCT
ftr-450	143	12	legged	legged	ADJ
ftr-450	143	13	stool	stool	NOUN
ftr-450	143	14	of	of	ADP
ftr-450	143	15	income	income	NOUN
ftr-450	143	16	from	from	ADP
ftr-450	143	17	social	social	ADJ
ftr-450	143	18	security	security	NOUN
ftr-450	143	19	,	,	PUNCT
ftr-450	143	20	an	an	DET
ftr-450	143	21	employer	employer	NOUN
ftr-450	143	22	-	-	PUNCT
ftr-450	143	23	sponsored	sponsor	VERB
ftr-450	143	24	pension	pension	NOUN
ftr-450	143	25	,	,	PUNCT
ftr-450	143	26	and	and	CCONJ
ftr-450	143	27	personal	personal	ADJ
ftr-450	143	28	savings.@	savings.@	PROPN
ftr-450	143	29	susan	susan	PROPN
ftr-450	143	30	mitchell	mitchell	PROPN
ftr-450	143	31	,	,	PUNCT
ftr-450	143	32	how	how	SCONJ
ftr-450	143	33	boomers	boomer	NOUN
ftr-450	143	34	save	save	VERB
ftr-450	143	35	,	,	PUNCT
ftr-450	143	36	am	be	AUX
ftr-450	143	37	.	.	PUNCT
ftr-450	144	1	demog	demog	PROPN
ftr-450	144	2	.	.	PUNCT
ftr-450	144	3	,	,	PUNCT
ftr-450	144	4	sept	sept	PROPN
ftr-450	144	5	.	.	PROPN
ftr-450	144	6	1994	1994	NUM
ftr-450	144	7	,	,	PUNCT
ftr-450	144	8	at	at	ADP
ftr-450	144	9	22	22	NUM
ftr-450	144	10	.	.	PUNCT
ftr-450	145	1	most	most	ADJ
ftr-450	145	2	have	have	AUX
ftr-450	145	3	not	not	PART
ftr-450	145	4	saved	save	VERB
ftr-450	145	5	enough	enough	ADV
ftr-450	145	6	to	to	PART
ftr-450	145	7	meet	meet	VERB
ftr-450	145	8	their	their	PRON
ftr-450	145	9	demands	demand	NOUN
ftr-450	145	10	.	.	PUNCT
ftr-450	146	1	see	see	VERB
ftr-450	146	2	steven	steven	PROPN
ftr-450	146	3	brostoff	brostoff	PROPN
ftr-450	146	4	,	,	PUNCT
ftr-450	146	5	workers	worker	NOUN
ftr-450	146	6	save	save	VERB
ftr-450	146	7	more	more	ADJ
ftr-450	146	8	for	for	ADP
ftr-450	146	9	retirement	retirement	NOUN
ftr-450	146	10	;	;	PUNCT
ftr-450	146	11	still	still	ADV
ftr-450	146	12	fall	fall	VERB
ftr-450	146	13	short	short	ADJ
ftr-450	146	14	,	,	PUNCT
ftr-450	146	15	nat	nat	PROPN
ftr-450	146	16	=	=	PROPN
ftr-450	146	17	l	l	NOUN
ftr-450	146	18	underwriter	underwriter	NOUN
ftr-450	146	19	life	life	PROPN
ftr-450	146	20	&	&	CCONJ
ftr-450	146	21	health	health	PROPN
ftr-450	146	22	fin	fin	PROPN
ftr-450	146	23	.	.	PUNCT
ftr-450	147	1	svcs	svcs	PROPN
ftr-450	147	2	.	.	PUNCT
ftr-450	148	1	ed	ed	PROPN
ftr-450	148	2	.	.	PUNCT
ftr-450	149	1	dec	dec	PROPN
ftr-450	149	2	.	.	PROPN
ftr-450	149	3	23	23	NUM
ftr-450	149	4	,	,	PUNCT
ftr-450	149	5	1996	1996	NUM
ftr-450	149	6	,	,	PUNCT
ftr-450	149	7	at	at	ADP
ftr-450	149	8	6	6	NUM
ftr-450	149	9	.	.	PUNCT
ftr-450	150	1	the	the	DET
ftr-450	150	2	annual	annual	ADJ
ftr-450	150	3	workplace	workplace	NOUN
ftr-450	150	4	pulse	pulse	NOUN
ftr-450	150	5	survey	survey	NOUN
ftr-450	150	6	for	for	ADP
ftr-450	150	7	1996	1996	NUM
ftr-450	150	8	,	,	PUNCT
ftr-450	150	9	sponsored	sponsor	VERB
ftr-450	150	10	by	by	ADP
ftr-450	150	11	colonial	colonial	ADJ
ftr-450	150	12	life	life	NOUN
ftr-450	150	13	and	and	CCONJ
ftr-450	150	14	accident	accident	NOUN
ftr-450	150	15	and	and	CCONJ
ftr-450	150	16	ecfc	ecfc	PROPN
ftr-450	150	17	,	,	PUNCT
ftr-450	150	18	stated	state	VERB
ftr-450	150	19	that	that	SCONJ
ftr-450	150	20	the	the	DET
ftr-450	150	21	average	average	ADJ
ftr-450	150	22	30	30	NUM
ftr-450	150	23	-	-	PUNCT
ftr-450	150	24	year	year	NOUN
ftr-450	150	25	-	-	PUNCT
ftr-450	150	26	old	old	ADJ
ftr-450	150	27	worker	worker	NOUN
ftr-450	150	28	would	would	AUX
ftr-450	150	29	have	have	VERB
ftr-450	150	30	to	to	PART
ftr-450	150	31	save	save	VERB
ftr-450	150	32	$	$	SYM
ftr-450	150	33	662	662	NUM
ftr-450	150	34	more	more	ADJ
ftr-450	150	35	each	each	DET
ftr-450	150	36	year	year	NOUN
ftr-450	150	37	ato	ato	PROPN
ftr-450	150	38	achieve	achieve	VERB
ftr-450	150	39	an	an	DET
ftr-450	150	40	annual	annual	ADJ
ftr-450	150	41	retirement	retirement	NOUN
ftr-450	150	42	income	income	NOUN
ftr-450	150	43	of	of	ADP
ftr-450	150	44	$	$	SYM
ftr-450	150	45	26,256	26,256	NUM
ftr-450	150	46	in	in	ADP
ftr-450	150	47	1996	1996	NUM
ftr-450	150	48	dollars.@	dollars.@	NOUN
ftr-450	150	49	i	i	PRON
ftr-450	150	50	d.	d.	PROPN
ftr-450	150	51	the	the	DET
ftr-450	150	52	survey	survey	NOUN
ftr-450	150	53	also	also	ADV
ftr-450	150	54	stated	state	VERB
ftr-450	150	55	that	that	SCONJ
ftr-450	150	56	a[a	a[a	NOUN
ftr-450	150	57	]	]	X
ftr-450	150	58	60	60	NUM
ftr-450	150	59	-	-	PUNCT
ftr-450	150	60	year	year	NOUN
ftr-450	150	61	-	-	PUNCT
ftr-450	150	62	old	old	ADJ
ftr-450	150	63	worker	worker	NOUN
ftr-450	150	64	with	with	ADP
ftr-450	150	65	$	$	SYM
ftr-450	150	66	140,000	140,000	NUM
ftr-450	150	67	already	already	ADV
ftr-450	150	68	saved	save	VERB
ftr-450	150	69	for	for	ADP
ftr-450	150	70	retirement	retirement	NOUN
ftr-450	150	71	would	would	AUX
ftr-450	150	72	need	need	VERB
ftr-450	150	73	to	to	PART
ftr-450	150	74	save	save	VERB
ftr-450	150	75	an	an	DET
ftr-450	150	76	additional	additional	ADJ
ftr-450	150	77	$	$	SYM
ftr-450	150	78	2,325	2,325	NUM
ftr-450	150	79	a	a	DET
ftr-450	150	80	month	month	NOUN
ftr-450	150	81	to	to	PART
ftr-450	150	82	achieve	achieve	VERB
ftr-450	150	83	an	an	DET
ftr-450	150	84	annual	annual	ADJ
ftr-450	150	85	retirement	retirement	NOUN
ftr-450	150	86	income	income	NOUN
ftr-450	150	87	of	of	ADP
ftr-450	150	88	$	$	SYM
ftr-450	150	89	26,256.@	26,256.@	NUM
ftr-450	150	90	i	i	PRON
ftr-450	150	91	d.	d.	PROPN
ftr-450	150	92	amarried	amarried	ADJ
ftr-450	150	93	-	-	PUNCT
ftr-450	150	94	couple	couple	NOUN
ftr-450	150	95	households	household	NOUN
ftr-450	150	96	headed	head	VERB
ftr-450	150	97	by	by	ADP
ftr-450	150	98	35	35	NUM
ftr-450	150	99	-	-	PUNCT
ftr-450	150	100	to-44	to-44	CCONJ
ftr-450	150	101	-	-	PUNCT
ftr-450	150	102	year	year	NOUN
ftr-450	150	103	-	-	PUNCT
ftr-450	150	104	olds	old	NOUN
ftr-450	150	105	with	with	ADP
ftr-450	150	106	a	a	DET
ftr-450	150	107	total	total	ADJ
ftr-450	150	108	income	income	NOUN
ftr-450	150	109	of	of	ADP
ftr-450	150	110	$	$	SYM
ftr-450	150	111	40,000	40,000	NUM
ftr-450	150	112	to	to	PART
ftr-450	150	113	$	$	SYM
ftr-450	150	114	60,000	60,000	NUM
ftr-450	150	115	a	a	DET
ftr-450	150	116	year	year	NOUN
ftr-450	150	117	need	need	VERB
ftr-450	150	118	to	to	PART
ftr-450	150	119	save	save	VERB
ftr-450	150	120	$	$	SYM
ftr-450	150	121	200,000	200,000	NUM
ftr-450	150	122	by	by	ADP
ftr-450	150	123	age	age	NOUN
ftr-450	150	124	65	65	NUM
ftr-450	150	125	to	to	PART
ftr-450	150	126	maintain	maintain	VERB
ftr-450	150	127	a	a	DET
ftr-450	150	128	similar	similar	ADJ
ftr-450	150	129	standard	standard	NOUN
ftr-450	150	130	of	of	ADP
ftr-450	150	131	living	live	VERB
ftr-450	150	132	after	after	ADP
ftr-450	150	133	retirement	retirement	NOUN
ftr-450	150	134	,	,	PUNCT
ftr-450	150	135	if	if	SCONJ
ftr-450	150	136	they	they	PRON
ftr-450	150	137	have	have	VERB
ftr-450	150	138	a	a	DET
ftr-450	150	139	pension	pension	NOUN
ftr-450	150	140	.	.	PUNCT
ftr-450	151	1	those	those	PRON
ftr-450	151	2	without	without	ADP
ftr-450	151	3	a	a	DET
ftr-450	151	4	pension	pension	NOUN
ftr-450	151	5	need	need	NOUN
ftr-450	151	6	to	to	PART
ftr-450	151	7	save	save	VERB
ftr-450	151	8	$	$	SYM
ftr-450	151	9	270,000.@	270,000.@	NUM
ftr-450	151	10	mitchell	mitchell	NOUN
ftr-450	151	11	,	,	PUNCT
ftr-450	151	12	infra	infra	NOUN
ftr-450	151	13	,	,	PUNCT
ftr-450	151	14	at	at	ADP
ftr-450	151	15	25	25	NUM
ftr-450	151	16	.	.	PUNCT
ftr-450	151	17	18	18	NUM
ftr-450	151	18	.	.	PUNCT
ftr-450	151	19	see	see	VERB
ftr-450	151	20	discussions	discussion	NOUN
ftr-450	151	21	infra	infra	NOUN
ftr-450	151	22	part	part	NOUN
ftr-450	151	23	ii.b	ii.b	NOUN
ftr-450	151	24	;	;	PUNCT
ftr-450	151	25	part	part	NOUN
ftr-450	151	26	ii.c	ii.c	VERB
ftr-450	151	27	;	;	PUNCT
ftr-450	151	28	and	and	CCONJ
ftr-450	151	29	part	part	NOUN
ftr-450	151	30	iv.a	iv.a	VERB
ftr-450	151	31	.	.	PUNCT
ftr-450	152	1	19	19	NUM
ftr-450	152	2	.	.	PUNCT
ftr-450	153	1	between	between	ADP
ftr-450	153	2	1975	1975	NUM
ftr-450	153	3	,	,	PUNCT
ftr-450	153	4	the	the	DET
ftr-450	153	5	year	year	NOUN
ftr-450	153	6	erisa	erisa	NOUN
ftr-450	153	7	became	become	VERB
ftr-450	153	8	effective	effective	ADJ
ftr-450	153	9	,	,	PUNCT
ftr-450	153	10	and	and	CCONJ
ftr-450	153	11	1990	1990	NUM
ftr-450	153	12	,	,	PUNCT
ftr-450	153	13	the	the	DET
ftr-450	153	14	total	total	ADJ
ftr-450	153	15	number	number	NOUN
ftr-450	153	16	of	of	ADP
ftr-450	153	17	private	private	ADJ
ftr-450	153	18	defined	define	VERB
ftr-450	153	19	benefit	benefit	NOUN
ftr-450	153	20	plans	plan	NOUN
ftr-450	153	21	increased	increase	VERB
ftr-450	153	22	from	from	ADP
ftr-450	153	23	103,000	103,000	NUM
ftr-450	153	24	in	in	ADP
ftr-450	153	25	1975	1975	NUM
ftr-450	153	26	to	to	ADP
ftr-450	153	27	175,000	175,000	NUM
ftr-450	153	28	in	in	ADP
ftr-450	153	29	1983	1983	NUM
ftr-450	153	30	,	,	PUNCT
ftr-450	153	31	then	then	ADV
ftr-450	153	32	fell	fall	VERB
ftr-450	153	33	to	to	ADP
ftr-450	153	34	113,000	113,000	NUM
ftr-450	153	35	in	in	ADP
ftr-450	153	36	1990	1990	NUM
ftr-450	153	37	.	.	PUNCT
ftr-450	154	1	celia	celia	PROPN
ftr-450	154	2	silverman	silverman	PROPN
ftr-450	154	3	et	et	PROPN
ftr-450	154	4	al	al	PROPN
ftr-450	154	5	.	.	PROPN
ftr-450	154	6	,	,	PUNCT
ftr-450	154	7	employee	employee	NOUN
ftr-450	154	8	benefit	benefit	PROPN
ftr-450	154	9	research	research	PROPN
ftr-450	154	10	institute	institute	PROPN
ftr-450	154	11	,	,	PUNCT
ftr-450	154	12	ebri	ebri	NOUN
ftr-450	154	13	databook	databook	NOUN
ftr-450	154	14	on	on	ADP
ftr-450	154	15	employee	employee	NOUN
ftr-450	154	16	benefits	benefit	NOUN
ftr-450	154	17	139	139	NUM
ftr-450	154	18	(	(	PUNCT
ftr-450	154	19	3rd	3rd	ADJ
ftr-450	154	20	ed	ed	NOUN
ftr-450	154	21	.	.	PROPN
ftr-450	154	22	1995	1995	NUM
ftr-450	154	23	)	)	PUNCT
ftr-450	155	1	[	[	X
ftr-450	155	2	hereinafter	hereinafter	NOUN
ftr-450	155	3	ebri	ebri	NOUN
ftr-450	155	4	databook	databook	NOUN
ftr-450	155	5	]	]	PUNCT
ftr-450	155	6	.	.	PUNCT
ftr-450	156	1	meanwhile	meanwhile	ADV
ftr-450	156	2	,	,	PUNCT
ftr-450	156	3	the	the	DET
ftr-450	156	4	total	total	ADJ
ftr-450	156	5	number	number	NOUN
ftr-450	156	6	of	of	ADP
ftr-450	156	7	private	private	ADJ
ftr-450	156	8	defined	define	VERB
ftr-450	156	9	contribution	contribution	NOUN
ftr-450	156	10	plans	plan	NOUN
ftr-450	156	11	increased	increase	VERB
ftr-450	156	12	from	from	ADP
ftr-450	156	13	208,000	208,000	NUM
ftr-450	156	14	in	in	ADP
ftr-450	156	15	1975	1975	NUM
ftr-450	156	16	to	to	ADP
ftr-450	156	17	599,000	599,000	NUM
ftr-450	156	18	in	in	ADP
ftr-450	156	19	1990	1990	NUM
ftr-450	156	20	.	.	PUNCT
ftr-450	157	1	i	i	PRON
ftr-450	157	2	d.	d.	PROPN
ftr-450	157	3	20	20	NUM
ftr-450	157	4	.	.	PUNCT
ftr-450	158	1	the	the	DET
ftr-450	158	2	composition	composition	NOUN
ftr-450	158	3	of	of	ADP
ftr-450	158	4	the	the	DET
ftr-450	158	5	workforce	workforce	NOUN
ftr-450	158	6	has	have	AUX
ftr-450	158	7	changed	change	VERB
ftr-450	158	8	as	as	ADV
ftr-450	158	9	well	well	ADV
ftr-450	158	10	.	.	PUNCT
ftr-450	159	1	see	see	VERB
ftr-450	159	2	ebri	ebri	NOUN
ftr-450	159	3	databook	databook	NOUN
ftr-450	159	4	,	,	PUNCT
ftr-450	159	5	supra	supra	PROPN
ftr-450	159	6	note	note	PROPN
ftr-450	159	7	19	19	NUM
ftr-450	159	8	,	,	PUNCT
ftr-450	159	9	at	at	ADP
ftr-450	159	10	7	7	NUM
ftr-450	159	11	-	-	SYM
ftr-450	159	12	10	10	NUM
ftr-450	159	13	.	.	PUNCT
ftr-450	160	1	the	the	DET
ftr-450	160	2	number	number	NOUN
ftr-450	160	3	of	of	ADP
ftr-450	160	4	workers	worker	NOUN
ftr-450	160	5	between	between	ADP
ftr-450	160	6	the	the	DET
ftr-450	160	7	ages	age	NOUN
ftr-450	160	8	of	of	ADP
ftr-450	160	9	55	55	NUM
ftr-450	160	10	and	and	CCONJ
ftr-450	160	11	64	64	NUM
ftr-450	160	12	will	will	AUX
ftr-450	160	13	increase	increase	VERB
ftr-450	160	14	from	from	ADP
ftr-450	160	15	11.3	11.3	NUM
ftr-450	160	16	million	million	NUM
ftr-450	160	17	in	in	ADP
ftr-450	160	18	1970	1970	NUM
ftr-450	160	19	to	to	ADP
ftr-450	160	20	17.4	17.4	NUM
ftr-450	160	21	million	million	NUM
ftr-450	160	22	in	in	ADP
ftr-450	160	23	2005	2005	NUM
ftr-450	160	24	.	.	PUNCT
ftr-450	161	1	see	see	VERB
ftr-450	161	2	gerald	gerald	PROPN
ftr-450	161	3	cole	cole	PROPN
ftr-450	161	4	&	&	CCONJ
ftr-450	161	5	marjorie	marjorie	PROPN
ftr-450	161	6	n.	n.	PROPN
ftr-450	161	7	taylor	taylor	PROPN
ftr-450	161	8	,	,	PUNCT
ftr-450	161	9	caught	catch	VERB
ftr-450	161	10	between	between	ADP
ftr-450	161	11	demographics	demographic	NOUN
ftr-450	161	12	and	and	CCONJ
ftr-450	161	13	the	the	DET
ftr-450	161	14	deficit	deficit	NOUN
ftr-450	161	15	:	:	PUNCT
ftr-450	161	16	how	how	SCONJ
ftr-450	161	17	can	can	AUX
ftr-450	161	18	retirement	retirement	VERB
ftr-450	161	19	plans	plan	NOUN
ftr-450	161	20	meet	meet	VERB
ftr-450	161	21	the	the	DET
ftr-450	161	22	challenges	challenge	NOUN
ftr-450	161	23	ahead	ahead	ADV
ftr-450	161	24	?	?	PUNCT
ftr-450	161	25	,	,	PUNCT
ftr-450	161	26	comp	comp	PROPN
ftr-450	161	27	.	.	PROPN
ftr-450	161	28	&	&	CCONJ
ftr-450	161	29	ben	ben	PROPN
ftr-450	161	30	.	.	PROPN
ftr-450	161	31	review	review	PROPN
ftr-450	161	32	32	32	NUM
ftr-450	161	33	,	,	PUNCT
ftr-450	161	34	32	32	NUM
ftr-450	161	35	(	(	PUNCT
ftr-450	161	36	jan.-feb	jan.-feb	PROPN
ftr-450	161	37	.	.	NOUN
ftr-450	161	38	1996	1996	NUM
ftr-450	161	39	)	)	PUNCT
ftr-450	161	40	.	.	PUNCT
ftr-450	162	1	this	this	DET
ftr-450	162	2	increase	increase	NOUN
ftr-450	162	3	in	in	ADP
ftr-450	162	4	the	the	DET
ftr-450	162	5	number	number	NOUN
ftr-450	162	6	of	of	ADP
ftr-450	162	7	older	old	ADJ
ftr-450	162	8	workers	worker	NOUN
ftr-450	162	9	is	be	AUX
ftr-450	162	10	predicted	predict	VERB
ftr-450	162	11	to	to	PART
ftr-450	162	12	result	result	VERB
ftr-450	162	13	in	in	ADP
ftr-450	162	14	a	a	DET
ftr-450	162	15	skills	skill	NOUN
ftr-450	162	16	gap	gap	NOUN
ftr-450	162	17	between	between	ADP
ftr-450	162	18	generations	generation	NOUN
ftr-450	162	19	.	.	PUNCT
ftr-450	163	1	more	more	ADJ
ftr-450	163	2	jobs	job	NOUN
ftr-450	163	3	are	be	AUX
ftr-450	163	4	predicted	predict	VERB
ftr-450	163	5	to	to	PART
ftr-450	163	6	be	be	AUX
ftr-450	163	7	open	open	ADJ
ftr-450	163	8	,	,	PUNCT
ftr-450	163	9	however	however	ADV
ftr-450	163	10	they	they	PRON
ftr-450	163	11	will	will	AUX
ftr-450	163	12	be	be	AUX
ftr-450	163	13	entry	entry	NOUN
ftr-450	163	14	level	level	NOUN
ftr-450	163	15	positions	position	NOUN
ftr-450	163	16	.	.	PUNCT
ftr-450	164	1	the	the	DET
ftr-450	164	2	older	old	ADJ
ftr-450	164	3	generation	generation	NOUN
ftr-450	164	4	will	will	AUX
ftr-450	164	5	create	create	VERB
ftr-450	164	6	what	what	PRON
ftr-450	164	7	is	be	AUX
ftr-450	164	8	termed	term	VERB
ftr-450	164	9	the	the	DET
ftr-450	164	10	agraybeard	agraybeard	NOUN
ftr-450	164	11	ceiling@	ceiling@	NOUN
ftr-450	164	12	by	by	ADP
ftr-450	164	13	staying	stay	VERB
ftr-450	164	14	in	in	ADP
ftr-450	164	15	upper	upper	ADJ
ftr-450	164	16	level	level	NOUN
ftr-450	164	17	positions	position	NOUN
ftr-450	164	18	,	,	PUNCT
ftr-450	164	19	preventing	prevent	VERB
ftr-450	164	20	advancement	advancement	NOUN
ftr-450	164	21	and	and	CCONJ
ftr-450	164	22	training	training	NOUN
ftr-450	164	23	for	for	ADP
ftr-450	164	24	the	the	DET
ftr-450	164	25	next	next	ADJ
ftr-450	164	26	generation	generation	NOUN
ftr-450	164	27	.	.	PUNCT
ftr-450	165	1	when	when	SCONJ
ftr-450	165	2	the	the	DET
ftr-450	165	3	baby	baby	NOUN
ftr-450	165	4	boomers	boomer	NOUN
ftr-450	165	5	finally	finally	ADV
ftr-450	165	6	retire	retire	VERB
ftr-450	165	7	,	,	PUNCT
ftr-450	165	8	the	the	DET
ftr-450	165	9	next	next	ADJ
ftr-450	165	10	generation	generation	NOUN
ftr-450	165	11	will	will	AUX
ftr-450	165	12	be	be	AUX
ftr-450	165	13	too	too	ADV
ftr-450	165	14	under	under	ADV
ftr-450	165	15	-	-	PUNCT
ftr-450	165	16	skilled	skilled	ADJ
ftr-450	165	17	to	to	PART
ftr-450	165	18	move	move	VERB
ftr-450	165	19	into	into	ADP
ftr-450	165	20	their	their	PRON
ftr-450	165	21	positions	position	NOUN
ftr-450	165	22	.	.	PUNCT
ftr-450	166	1	see	see	VERB
ftr-450	166	2	ron	ron	PROPN
ftr-450	166	3	stodghill	stodghill	PROPN
ftr-450	166	4	,	,	PUNCT
ftr-450	166	5	ii	ii	PROPN
ftr-450	166	6	,	,	PUNCT
ftr-450	166	7	the	the	DET
ftr-450	166	8	coming	come	VERB
ftr-450	166	9	job	job	NOUN
ftr-450	166	10	bottleneck	bottleneck	NOUN
ftr-450	166	11	,	,	PUNCT
ftr-450	166	12	bus	bus	NOUN
ftr-450	166	13	.	.	PUNCT
ftr-450	167	1	wk	wk	INTJ
ftr-450	167	2	.	.	PROPN
ftr-450	167	3	,	,	PUNCT
ftr-450	167	4	mar	mar	PROPN
ftr-450	167	5	.	.	PROPN
ftr-450	167	6	24	24	NUM
ftr-450	167	7	,	,	PUNCT
ftr-450	167	8	1997	1997	NUM
ftr-450	167	9	,	,	PUNCT
ftr-450	167	10	at	at	ADP
ftr-450	167	11	184	184	NUM
ftr-450	167	12	.	.	PUNCT
ftr-450	168	1	not	not	PART
ftr-450	168	2	only	only	ADV
ftr-450	168	3	is	be	AUX
ftr-450	168	4	the	the	DET
ftr-450	168	5	workforce	workforce	NOUN
ftr-450	168	6	aging	age	VERB
ftr-450	168	7	rapidly	rapidly	ADV
ftr-450	168	8	,	,	PUNCT
ftr-450	168	9	but	but	CCONJ
ftr-450	168	10	it	it	PRON
ftr-450	168	11	is	be	AUX
ftr-450	168	12	becoming	become	VERB
ftr-450	168	13	increasingly	increasingly	ADV
ftr-450	168	14	transient	transient	ADJ
ftr-450	168	15	.	.	PUNCT
ftr-450	169	1	aamerican	aamerican	ADJ
ftr-450	169	2	workers	worker	NOUN
ftr-450	169	3	born	bear	VERB
ftr-450	169	4	after	after	ADP
ftr-450	169	5	world	world	PROPN
ftr-450	169	6	war	war	PROPN
ftr-450	169	7	ii	ii	PROPN
ftr-450	169	8	will	will	AUX
ftr-450	169	9	have	have	VERB
ftr-450	169	10	at	at	ADV
ftr-450	169	11	least	least	ADV
ftr-450	169	12	10	10	NUM
ftr-450	169	13	jobs	job	NOUN
ftr-450	169	14	over	over	ADP
ftr-450	169	15	the	the	DET
ftr-450	169	16	course	course	NOUN
ftr-450	169	17	of	of	ADP
ftr-450	169	18	their	their	PRON
ftr-450	169	19	working	work	VERB
ftr-450	169	20	lives	life	NOUN
ftr-450	169	21	.	.	PUNCT
ftr-450	170	1	workers	worker	NOUN
ftr-450	170	2	who	who	PRON
ftr-450	170	3	do	do	AUX
ftr-450	170	4	not	not	PART
ftr-450	170	5	remain	remain	VERB
ftr-450	170	6	at	at	ADP
ftr-450	170	7	a	a	DET
ftr-450	170	8	single	single	ADJ
ftr-450	170	9	job	job	NOUN
ftr-450	170	10	for	for	ADP
ftr-450	170	11	a	a	DET
ftr-450	170	12	2000	2000	NUM
ftr-450	170	13	]	]	PUNCT
ftr-450	170	14	rethinking	rethink	VERB
ftr-450	170	15	the	the	DET
ftr-450	170	16	risk	risk	NOUN
ftr-450	170	17	of	of	ADP
ftr-450	170	18	defined	define	VERB
ftr-450	170	19	contribution	contribution	NOUN
ftr-450	170	20	plans	plan	VERB
ftr-450	170	21	613	613	NUM
ftr-450	170	22	movement	movement	NOUN
ftr-450	170	23	toward	toward	ADP
ftr-450	170	24	using	use	VERB
ftr-450	170	25	defined	define	VERB
ftr-450	170	26	contribution	contribution	NOUN
ftr-450	170	27	plans	plan	NOUN
ftr-450	170	28	as	as	ADP
ftr-450	170	29	primary	primary	ADJ
ftr-450	170	30	retirement	retirement	NOUN
ftr-450	170	31	saving	save	VERB
ftr-450	170	32	vehicles.21	vehicles.21	NOUN
ftr-450	170	33	this	this	DET
ftr-450	170	34	trend	trend	NOUN
ftr-450	170	35	has	have	VERB
ftr-450	170	36	serious	serious	ADJ
ftr-450	170	37	implications	implication	NOUN
ftr-450	170	38	for	for	ADP
ftr-450	170	39	the	the	DET
ftr-450	170	40	private	private	ADJ
ftr-450	170	41	pension	pension	NOUN
ftr-450	170	42	system	system	NOUN
ftr-450	170	43	because	because	SCONJ
ftr-450	170	44	it	it	PRON
ftr-450	170	45	shifts	shift	VERB
ftr-450	170	46	the	the	DET
ftr-450	170	47	risk	risk	NOUN
ftr-450	170	48	of	of	ADP
ftr-450	170	49	accumulating	accumulate	VERB
ftr-450	170	50	insufficient	insufficient	ADJ
ftr-450	170	51	retirement	retirement	NOUN
ftr-450	170	52	assets	asset	NOUN
ftr-450	170	53	from	from	ADP
ftr-450	170	54	the	the	DET
ftr-450	170	55	sponsoring	sponsor	VERB
ftr-450	170	56	employer	employer	NOUN
ftr-450	170	57	to	to	ADP
ftr-450	170	58	the	the	DET
ftr-450	170	59	employee	employee	NOUN
ftr-450	170	60	.	.	PUNCT
ftr-450	171	1	the	the	DET
ftr-450	171	2	use	use	NOUN
ftr-450	171	3	of	of	ADP
ftr-450	171	4	defined	define	VERB
ftr-450	171	5	contribution	contribution	NOUN
ftr-450	171	6	plans	plan	NOUN
ftr-450	171	7	as	as	SCONJ
ftr-450	171	8	primary	primary	ADJ
ftr-450	171	9	savings	saving	NOUN
ftr-450	171	10	vehicles	vehicle	NOUN
ftr-450	171	11	also	also	ADV
ftr-450	171	12	eliminates	eliminate	VERB
ftr-450	171	13	the	the	DET
ftr-450	171	14	significance	significance	NOUN
ftr-450	171	15	of	of	ADP
ftr-450	171	16	many	many	ADJ
ftr-450	171	17	of	of	ADP
ftr-450	171	18	the	the	DET
ftr-450	171	19	protective	protective	ADJ
ftr-450	171	20	measures	measure	NOUN
ftr-450	171	21	introduced	introduce	VERB
ftr-450	171	22	by	by	ADP
ftr-450	171	23	erisa.22	erisa.22	NOUN
ftr-450	171	24	consequently	consequently	ADV
ftr-450	171	25	,	,	PUNCT
ftr-450	171	26	unless	unless	SCONJ
ftr-450	171	27	congress	congress	PROPN
ftr-450	171	28	amends	amend	VERB
ftr-450	171	29	the	the	DET
ftr-450	171	30	pension	pension	NOUN
ftr-450	171	31	law	law	NOUN
ftr-450	171	32	as	as	SCONJ
ftr-450	171	33	it	it	PRON
ftr-450	171	34	applies	apply	VERB
ftr-450	171	35	to	to	ADP
ftr-450	171	36	defined	define	VERB
ftr-450	171	37	contribution	contribution	NOUN
ftr-450	171	38	plans	plan	NOUN
ftr-450	171	39	,	,	PUNCT
ftr-450	171	40	many	many	ADJ
ftr-450	171	41	future	future	ADJ
ftr-450	171	42	retirees	retiree	NOUN
ftr-450	171	43	may	may	AUX
ftr-450	171	44	not	not	PART
ftr-450	171	45	receive	receive	VERB
ftr-450	171	46	the	the	DET
ftr-450	171	47	retirement	retirement	NOUN
ftr-450	171	48	benefits	benefit	NOUN
ftr-450	171	49	that	that	PRON
ftr-450	171	50	they	they	PRON
ftr-450	171	51	expect	expect	VERB
ftr-450	171	52	,	,	PUNCT
ftr-450	171	53	or	or	CCONJ
ftr-450	171	54	the	the	DET
ftr-450	171	55	level	level	NOUN
ftr-450	171	56	of	of	ADP
ftr-450	171	57	protection	protection	NOUN
ftr-450	171	58	envisioned	envision	VERB
ftr-450	171	59	by	by	ADP
ftr-450	171	60	the	the	DET
ftr-450	171	61	drafters	drafter	NOUN
ftr-450	171	62	of	of	ADP
ftr-450	171	63	erisa	erisa	NOUN
ftr-450	171	64	.	.	PUNCT
ftr-450	172	1	the	the	DET
ftr-450	172	2	prospect	prospect	NOUN
ftr-450	172	3	of	of	ADP
ftr-450	172	4	benefit	benefit	NOUN
ftr-450	172	5	shortfalls	shortfall	NOUN
ftr-450	172	6	in	in	ADP
ftr-450	172	7	defined	define	VERB
ftr-450	172	8	contribution	contribution	NOUN
ftr-450	172	9	plans	plan	NOUN
ftr-450	172	10	will	will	AUX
ftr-450	172	11	become	become	VERB
ftr-450	172	12	an	an	DET
ftr-450	172	13	increasingly	increasingly	ADV
ftr-450	172	14	serious	serious	ADJ
ftr-450	172	15	societal	societal	ADJ
ftr-450	172	16	problem	problem	NOUN
ftr-450	172	17	as	as	SCONJ
ftr-450	172	18	more	more	ADJ
ftr-450	172	19	and	and	CCONJ
ftr-450	172	20	more	more	ADJ
ftr-450	172	21	participants	participant	NOUN
ftr-450	172	22	depend	depend	VERB
ftr-450	172	23	on	on	ADP
ftr-450	172	24	them	they	PRON
ftr-450	172	25	for	for	ADP
ftr-450	172	26	their	their	PRON
ftr-450	172	27	retirement	retirement	NOUN
ftr-450	172	28	security	security	NOUN
ftr-450	172	29	.	.	PUNCT
ftr-450	173	1	b.	b.	PROPN
ftr-450	174	1	the	the	DET
ftr-450	174	2	shift	shift	NOUN
ftr-450	174	3	from	from	ADP
ftr-450	174	4	defined	define	VERB
ftr-450	174	5	benefit	benefit	NOUN
ftr-450	174	6	plans	plan	NOUN
ftr-450	174	7	to	to	PART
ftr-450	174	8	defined	define	VERB
ftr-450	174	9	contribution	contribution	NOUN
ftr-450	174	10	plans	plan	NOUN
ftr-450	174	11	long	long	ADJ
ftr-450	174	12	period	period	NOUN
ftr-450	174	13	are	be	AUX
ftr-450	174	14	better	well	ADV
ftr-450	174	15	served	serve	VERB
ftr-450	174	16	by	by	ADP
ftr-450	174	17	defined	define	VERB
ftr-450	174	18	contribution	contribution	NOUN
ftr-450	174	19	plans@	plans@	NOUN
ftr-450	174	20	because	because	SCONJ
ftr-450	174	21	they	they	PRON
ftr-450	174	22	vest	vest	VERB
ftr-450	174	23	immediately	immediately	ADV
ftr-450	174	24	and	and	CCONJ
ftr-450	174	25	are	be	AUX
ftr-450	174	26	easily	easily	ADV
ftr-450	174	27	rolled	roll	VERB
ftr-450	174	28	into	into	ADP
ftr-450	174	29	a	a	DET
ftr-450	174	30	new	new	ADJ
ftr-450	174	31	employer	employer	NOUN
ftr-450	175	1	=	=	NOUN
ftr-450	175	2	s	s	NOUN
ftr-450	175	3	plan	plan	NOUN
ftr-450	175	4	or	or	CCONJ
ftr-450	175	5	individual	individual	ADJ
ftr-450	175	6	retirement	retirement	NOUN
ftr-450	175	7	account	account	NOUN
ftr-450	175	8	.	.	PUNCT
ftr-450	176	1	keville	keville	PROPN
ftr-450	176	2	,	,	PUNCT
ftr-450	176	3	supra	supra	PROPN
ftr-450	176	4	note	note	NOUN
ftr-450	176	5	4	4	NUM
ftr-450	176	6	,	,	PUNCT
ftr-450	176	7	at	at	ADP
ftr-450	176	8	542	542	NUM
ftr-450	176	9	(	(	PUNCT
ftr-450	176	10	footnotes	footnote	NOUN
ftr-450	176	11	omitted	omit	VERB
ftr-450	176	12	)	)	PUNCT
ftr-450	176	13	.	.	PUNCT
ftr-450	177	1	but	but	CCONJ
ftr-450	177	2	see	see	VERB
ftr-450	177	3	yakoboski	yakoboski	PROPN
ftr-450	177	4	&	&	CCONJ
ftr-450	177	5	silverman	silverman	PROPN
ftr-450	177	6	,	,	PUNCT
ftr-450	177	7	supra	supra	PROPN
ftr-450	177	8	note	note	PROPN
ftr-450	177	9	5	5	NUM
ftr-450	177	10	,	,	PUNCT
ftr-450	177	11	at	at	ADP
ftr-450	177	12	21	21	NUM
ftr-450	177	13	-	-	SYM
ftr-450	177	14	27	27	NUM
ftr-450	177	15	.	.	PUNCT
ftr-450	178	1	yakoboski	yakoboski	PROPN
ftr-450	178	2	and	and	CCONJ
ftr-450	178	3	silverman	silverman	PROPN
ftr-450	178	4	argue	argue	VERB
ftr-450	178	5	that	that	SCONJ
ftr-450	178	6	boomers	boomer	NOUN
ftr-450	178	7	are	be	AUX
ftr-450	178	8	,	,	PUNCT
ftr-450	178	9	in	in	ADP
ftr-450	178	10	fact	fact	NOUN
ftr-450	178	11	,	,	PUNCT
ftr-450	178	12	expected	expect	VERB
ftr-450	178	13	to	to	PART
ftr-450	178	14	have	have	VERB
ftr-450	178	15	longer	long	ADJ
ftr-450	178	16	tenure	tenure	NOUN
ftr-450	178	17	figures	figure	NOUN
ftr-450	178	18	(	(	PUNCT
ftr-450	178	19	as	as	ADP
ftr-450	178	20	of	of	ADP
ftr-450	178	21	retirement	retirement	NOUN
ftr-450	178	22	)	)	PUNCT
ftr-450	178	23	than	than	ADP
ftr-450	178	24	previous	previous	ADJ
ftr-450	178	25	generations	generation	NOUN
ftr-450	178	26	,	,	PUNCT
ftr-450	178	27	so	so	SCONJ
ftr-450	178	28	they	they	PRON
ftr-450	178	29	could	could	AUX
ftr-450	178	30	not	not	PART
ftr-450	178	31	be	be	AUX
ftr-450	178	32	more	more	ADV
ftr-450	178	33	mobile	mobile	ADJ
ftr-450	178	34	.	.	PUNCT
ftr-450	179	1	see	see	VERB
ftr-450	179	2	i	i	PRON
ftr-450	179	3	d.	d.	PROPN
ftr-450	179	4	at	at	ADP
ftr-450	179	5	23	23	NUM
ftr-450	179	6	-	-	SYM
ftr-450	179	7	24	24	NUM
ftr-450	179	8	.	.	PUNCT
ftr-450	180	1	boomers	boomer	NOUN
ftr-450	180	2	already	already	ADV
ftr-450	180	3	had	have	VERB
ftr-450	180	4	higher	high	ADJ
ftr-450	180	5	tenure	tenure	NOUN
ftr-450	180	6	levels	level	NOUN
ftr-450	180	7	than	than	ADP
ftr-450	180	8	their	their	PRON
ftr-450	180	9	predecessors	predecessor	NOUN
ftr-450	180	10	when	when	SCONJ
ftr-450	180	11	they	they	PRON
ftr-450	180	12	hit	hit	VERB
ftr-450	180	13	age	age	NOUN
ftr-450	180	14	groups	group	NOUN
ftr-450	180	15	25	25	NUM
ftr-450	180	16	-	-	SYM
ftr-450	180	17	34	34	NUM
ftr-450	180	18	and	and	CCONJ
ftr-450	180	19	35	35	NUM
ftr-450	180	20	-	-	SYM
ftr-450	180	21	44	44	NUM
ftr-450	180	22	in	in	ADP
ftr-450	180	23	1991	1991	NUM
ftr-450	180	24	,	,	PUNCT
ftr-450	180	25	and	and	CCONJ
ftr-450	180	26	tenure	tenure	NOUN
ftr-450	180	27	levels	level	NOUN
ftr-450	180	28	were	be	AUX
ftr-450	180	29	higher	high	ADJ
ftr-450	180	30	in	in	ADP
ftr-450	180	31	the	the	DET
ftr-450	180	32	1980s	1980	NOUN
ftr-450	180	33	and	and	CCONJ
ftr-450	180	34	90s	90	NOUN
ftr-450	180	35	for	for	ADP
ftr-450	180	36	both	both	DET
ftr-450	180	37	men	man	NOUN
ftr-450	180	38	and	and	CCONJ
ftr-450	180	39	women	woman	NOUN
ftr-450	180	40	than	than	ADP
ftr-450	180	41	in	in	ADP
ftr-450	180	42	the	the	DET
ftr-450	180	43	1950s	1950	NOUN
ftr-450	180	44	,	,	PUNCT
ftr-450	180	45	60s	60	NOUN
ftr-450	180	46	,	,	PUNCT
ftr-450	180	47	or	or	CCONJ
ftr-450	180	48	70s	70	NOUN
ftr-450	180	49	.	.	PUNCT
ftr-450	181	1	see	see	VERB
ftr-450	181	2	i	i	PRON
ftr-450	181	3	d.	d.	PROPN
ftr-450	181	4	yakoboski	yakoboski	PROPN
ftr-450	181	5	and	and	CCONJ
ftr-450	181	6	silverman	silverman	NOUN
ftr-450	181	7	also	also	ADV
ftr-450	181	8	posit	posit	VERB
ftr-450	181	9	that	that	SCONJ
ftr-450	181	10	the	the	DET
ftr-450	181	11	increase	increase	NOUN
ftr-450	181	12	in	in	ADP
ftr-450	181	13	the	the	DET
ftr-450	181	14	number	number	NOUN
ftr-450	181	15	of	of	ADP
ftr-450	181	16	defined	define	VERB
ftr-450	181	17	contribution	contribution	NOUN
ftr-450	181	18	plan	plan	NOUN
ftr-450	181	19	participants	participant	NOUN
ftr-450	181	20	is	be	AUX
ftr-450	181	21	due	due	ADJ
ftr-450	181	22	mostly	mostly	ADV
ftr-450	181	23	to	to	ADP
ftr-450	181	24	small	small	ADJ
ftr-450	181	25	firms	firm	NOUN
ftr-450	181	26	adding	add	VERB
ftr-450	181	27	the	the	DET
ftr-450	181	28	plans	plan	NOUN
ftr-450	181	29	,	,	PUNCT
ftr-450	181	30	especially	especially	ADV
ftr-450	181	31	401(k	401(k	NOUN
ftr-450	181	32	)	)	PUNCT
ftr-450	181	33	plans	plan	NOUN
ftr-450	181	34	,	,	PUNCT
ftr-450	181	35	where	where	SCONJ
ftr-450	181	36	they	they	PRON
ftr-450	181	37	previously	previously	ADV
ftr-450	181	38	had	have	VERB
ftr-450	181	39	none	none	NOUN
ftr-450	181	40	.	.	PUNCT
ftr-450	182	1	see	see	VERB
ftr-450	182	2	i	i	PRON
ftr-450	182	3	d	d	PROPN
ftr-450	182	4	at	at	ADP
ftr-450	182	5	21	21	NUM
ftr-450	182	6	-	-	SYM
ftr-450	182	7	23	23	NUM
ftr-450	182	8	.	.	PUNCT
ftr-450	183	1	21	21	NUM
ftr-450	183	2	.	.	PUNCT
ftr-450	184	1	as	as	ADP
ftr-450	184	2	a	a	DET
ftr-450	184	3	percentage	percentage	NOUN
ftr-450	184	4	of	of	ADP
ftr-450	184	5	the	the	DET
ftr-450	184	6	total	total	ADJ
ftr-450	184	7	number	number	NOUN
ftr-450	184	8	of	of	ADP
ftr-450	184	9	private	private	ADJ
ftr-450	184	10	pension	pension	NOUN
ftr-450	184	11	plans	plan	NOUN
ftr-450	184	12	,	,	PUNCT
ftr-450	184	13	the	the	DET
ftr-450	184	14	number	number	NOUN
ftr-450	184	15	of	of	ADP
ftr-450	184	16	defined	define	VERB
ftr-450	184	17	benefit	benefit	NOUN
ftr-450	184	18	plans	plan	NOUN
ftr-450	184	19	fell	fall	VERB
ftr-450	184	20	from	from	ADP
ftr-450	184	21	33	33	NUM
ftr-450	184	22	%	%	NOUN
ftr-450	184	23	in	in	ADP
ftr-450	184	24	1975	1975	NUM
ftr-450	184	25	to	to	ADP
ftr-450	184	26	16	16	NUM
ftr-450	184	27	%	%	NOUN
ftr-450	184	28	in	in	ADP
ftr-450	184	29	1990	1990	NUM
ftr-450	184	30	.	.	PUNCT
ftr-450	185	1	see	see	VERB
ftr-450	185	2	yakoboski	yakoboski	PROPN
ftr-450	185	3	&	&	CCONJ
ftr-450	185	4	silverman	silverman	PROPN
ftr-450	185	5	,	,	PUNCT
ftr-450	185	6	supra	supra	PROPN
ftr-450	185	7	note	note	PROPN
ftr-450	185	8	5	5	NUM
ftr-450	185	9	,	,	PUNCT
ftr-450	185	10	at	at	ADP
ftr-450	185	11	21	21	NUM
ftr-450	185	12	(	(	PUNCT
ftr-450	185	13	table	table	NOUN
ftr-450	185	14	14	14	NUM
ftr-450	185	15	)	)	PUNCT
ftr-450	185	16	.	.	PUNCT
ftr-450	186	1	defined	define	VERB
ftr-450	186	2	contribution	contribution	NOUN
ftr-450	186	3	plan	plan	NOUN
ftr-450	186	4	have	have	AUX
ftr-450	186	5	increased	increase	VERB
ftr-450	186	6	as	as	ADP
ftr-450	186	7	a	a	DET
ftr-450	186	8	percentage	percentage	NOUN
ftr-450	186	9	of	of	ADP
ftr-450	186	10	aggregate	aggregate	ADJ
ftr-450	186	11	private	private	ADJ
ftr-450	186	12	pensions	pension	NOUN
ftr-450	186	13	from	from	ADP
ftr-450	186	14	67	67	NUM
ftr-450	186	15	%	%	NOUN
ftr-450	186	16	in	in	ADP
ftr-450	186	17	1975	1975	NUM
ftr-450	186	18	to	to	ADP
ftr-450	186	19	84	84	NUM
ftr-450	186	20	%	%	NOUN
ftr-450	186	21	in	in	ADP
ftr-450	186	22	1990	1990	NUM
ftr-450	186	23	.	.	PUNCT
ftr-450	187	1	see	see	VERB
ftr-450	187	2	i	i	PRON
ftr-450	187	3	d.	d.	PROPN
ftr-450	187	4	as	as	ADP
ftr-450	187	5	of	of	ADP
ftr-450	187	6	the	the	DET
ftr-450	187	7	end	end	NOUN
ftr-450	187	8	of	of	ADP
ftr-450	187	9	1992	1992	NUM
ftr-450	187	10	,	,	PUNCT
ftr-450	187	11	private	private	ADJ
ftr-450	187	12	defined	define	VERB
ftr-450	187	13	benefit	benefit	NOUN
ftr-450	187	14	plans	plan	NOUN
ftr-450	187	15	held	hold	VERB
ftr-450	187	16	$	$	SYM
ftr-450	187	17	1.57	1.57	NUM
ftr-450	187	18	trillion	trillion	NUM
ftr-450	187	19	in	in	ADP
ftr-450	187	20	assets	asset	NOUN
ftr-450	187	21	and	and	CCONJ
ftr-450	187	22	private	private	ADJ
ftr-450	187	23	defined	define	VERB
ftr-450	187	24	contribution	contribution	NOUN
ftr-450	187	25	plans	plan	NOUN
ftr-450	187	26	held	hold	VERB
ftr-450	187	27	$	$	SYM
ftr-450	187	28	911	911	NUM
ftr-450	187	29	billion	billion	NUM
ftr-450	187	30	.	.	PUNCT
ftr-450	188	1	similar	similar	ADJ
ftr-450	188	2	changes	change	NOUN
ftr-450	188	3	took	take	VERB
ftr-450	188	4	place	place	NOUN
ftr-450	188	5	with	with	ADP
ftr-450	188	6	regard	regard	NOUN
ftr-450	188	7	to	to	ADP
ftr-450	188	8	the	the	DET
ftr-450	188	9	number	number	NOUN
ftr-450	188	10	of	of	ADP
ftr-450	188	11	participants	participant	NOUN
ftr-450	188	12	in	in	ADP
ftr-450	188	13	defined	define	VERB
ftr-450	188	14	contribution	contribution	NOUN
ftr-450	188	15	and	and	CCONJ
ftr-450	188	16	defined	define	VERB
ftr-450	188	17	benefit	benefit	NOUN
ftr-450	188	18	plans	plan	NOUN
ftr-450	188	19	between	between	ADP
ftr-450	188	20	1975	1975	NUM
ftr-450	188	21	and	and	CCONJ
ftr-450	188	22	1990	1990	NUM
ftr-450	188	23	;	;	PUNCT
ftr-450	188	24	however	however	ADV
ftr-450	188	25	,	,	PUNCT
ftr-450	188	26	the	the	DET
ftr-450	188	27	number	number	NOUN
ftr-450	188	28	of	of	ADP
ftr-450	188	29	participants	participant	NOUN
ftr-450	188	30	in	in	ADP
ftr-450	188	31	defined	define	VERB
ftr-450	188	32	benefit	benefit	NOUN
ftr-450	188	33	plans	plan	NOUN
ftr-450	188	34	continues	continue	VERB
ftr-450	188	35	to	to	PART
ftr-450	188	36	exceed	exceed	VERB
ftr-450	188	37	the	the	DET
ftr-450	188	38	number	number	NOUN
ftr-450	188	39	of	of	ADP
ftr-450	188	40	participants	participant	NOUN
ftr-450	188	41	in	in	ADP
ftr-450	188	42	defined	define	VERB
ftr-450	188	43	contribution	contribution	NOUN
ftr-450	188	44	plans	plan	NOUN
ftr-450	188	45	.	.	PUNCT
ftr-450	189	1	i	i	PRON
ftr-450	189	2	d.	d.	PROPN
ftr-450	189	3	;	;	PUNCT
ftr-450	189	4	see	see	VERB
ftr-450	189	5	also	also	ADV
ftr-450	189	6	keville	keville	PROPN
ftr-450	189	7	,	,	PUNCT
ftr-450	189	8	supra	supra	PROPN
ftr-450	189	9	note	note	NOUN
ftr-450	189	10	4	4	NUM
ftr-450	189	11	,	,	PUNCT
ftr-450	189	12	at	at	ADP
ftr-450	189	13	529	529	NUM
ftr-450	189	14	.	.	PUNCT
ftr-450	190	1	however	however	ADV
ftr-450	190	2	,	,	PUNCT
ftr-450	190	3	recent	recent	ADJ
ftr-450	190	4	trends	trend	NOUN
ftr-450	190	5	show	show	VERB
ftr-450	190	6	an	an	DET
ftr-450	190	7	increase	increase	NOUN
ftr-450	190	8	in	in	ADP
ftr-450	190	9	the	the	DET
ftr-450	190	10	establishment	establishment	NOUN
ftr-450	190	11	of	of	ADP
ftr-450	190	12	defined	define	VERB
ftr-450	190	13	contribution	contribution	NOUN
ftr-450	190	14	plans	plan	NOUN
ftr-450	190	15	so	so	SCONJ
ftr-450	190	16	that	that	SCONJ
ftr-450	190	17	in	in	ADP
ftr-450	190	18	a	a	DET
ftr-450	190	19	few	few	ADJ
ftr-450	190	20	years	year	NOUN
ftr-450	190	21	defined	define	VERB
ftr-450	190	22	contribution	contribution	NOUN
ftr-450	190	23	plans	plan	NOUN
ftr-450	190	24	are	be	AUX
ftr-450	190	25	likely	likely	ADJ
ftr-450	190	26	to	to	PART
ftr-450	190	27	be	be	AUX
ftr-450	190	28	the	the	DET
ftr-450	190	29	prevalent	prevalent	ADJ
ftr-450	190	30	plan	plan	NOUN
ftr-450	190	31	type	type	NOUN
ftr-450	190	32	,	,	PUNCT
ftr-450	190	33	assuming	assume	VERB
ftr-450	190	34	no	no	DET
ftr-450	190	35	major	major	ADJ
ftr-450	190	36	changes	change	NOUN
ftr-450	190	37	in	in	ADP
ftr-450	190	38	pension	pension	NOUN
ftr-450	190	39	law	law	NOUN
ftr-450	190	40	.	.	PUNCT
ftr-450	191	1	22	22	NUM
ftr-450	191	2	.	.	PUNCT
ftr-450	192	1	the	the	DET
ftr-450	192	2	reallocation	reallocation	NOUN
ftr-450	192	3	of	of	ADP
ftr-450	192	4	risk	risk	NOUN
ftr-450	192	5	has	have	AUX
ftr-450	192	6	been	be	AUX
ftr-450	192	7	manifested	manifest	VERB
ftr-450	192	8	by	by	ADP
ftr-450	192	9	not	not	PART
ftr-450	192	10	only	only	ADV
ftr-450	192	11	an	an	DET
ftr-450	192	12	increase	increase	NOUN
ftr-450	192	13	in	in	ADP
ftr-450	192	14	the	the	DET
ftr-450	192	15	number	number	NOUN
ftr-450	192	16	of	of	ADP
ftr-450	192	17	defined	define	VERB
ftr-450	192	18	contribution	contribution	NOUN
ftr-450	192	19	plans	plan	NOUN
ftr-450	192	20	but	but	CCONJ
ftr-450	192	21	also	also	ADV
ftr-450	192	22	a	a	DET
ftr-450	192	23	decrease	decrease	NOUN
ftr-450	192	24	in	in	ADP
ftr-450	192	25	the	the	DET
ftr-450	192	26	number	number	NOUN
ftr-450	192	27	of	of	ADP
ftr-450	192	28	defined	define	VERB
ftr-450	192	29	benefit	benefit	NOUN
ftr-450	192	30	plans	plan	NOUN
ftr-450	192	31	.	.	PUNCT
ftr-450	193	1	see	see	VERB
ftr-450	193	2	generally	generally	ADV
ftr-450	193	3	,	,	PUNCT
ftr-450	193	4	advisory	advisory	ADJ
ftr-450	193	5	council	council	NOUN
ftr-450	193	6	:	:	PUNCT
ftr-450	193	7	dol	dol	NOUN
ftr-450	193	8	report	report	NOUN
ftr-450	193	9	will	will	AUX
ftr-450	193	10	highlight	highlight	VERB
ftr-450	193	11	ongoing	ongoing	ADJ
ftr-450	193	12	shift	shift	NOUN
ftr-450	193	13	in	in	ADP
ftr-450	193	14	pension	pension	NOUN
ftr-450	193	15	plans	plan	NOUN
ftr-450	193	16	,	,	PUNCT
ftr-450	193	17	20	20	NUM
ftr-450	193	18	pens	pen	NOUN
ftr-450	193	19	.	.	PUNCT
ftr-450	194	1	&	&	CCONJ
ftr-450	194	2	ben	ben	PROPN
ftr-450	194	3	.	.	PROPN
ftr-450	194	4	rep	rep	PROPN
ftr-450	194	5	.	.	PROPN
ftr-450	194	6	(	(	PUNCT
ftr-450	194	7	bna	bna	PROPN
ftr-450	194	8	)	)	PUNCT
ftr-450	194	9	2023	2023	NUM
ftr-450	194	10	(	(	PUNCT
ftr-450	194	11	sept	sept	PROPN
ftr-450	194	12	.	.	PROPN
ftr-450	194	13	27	27	NUM
ftr-450	194	14	,	,	PUNCT
ftr-450	194	15	1993	1993	NUM
ftr-450	194	16	)	)	PUNCT
ftr-450	194	17	.	.	PUNCT
ftr-450	195	1	the	the	DET
ftr-450	195	2	shift	shift	NOUN
ftr-450	195	3	towards	towards	ADP
ftr-450	195	4	defined	define	VERB
ftr-450	195	5	contribution	contribution	NOUN
ftr-450	195	6	plans	plan	NOUN
ftr-450	195	7	can	can	AUX
ftr-450	195	8	also	also	ADV
ftr-450	195	9	be	be	AUX
ftr-450	195	10	seen	see	VERB
ftr-450	195	11	in	in	ADP
ftr-450	195	12	the	the	DET
ftr-450	195	13	changing	change	VERB
ftr-450	195	14	composition	composition	NOUN
ftr-450	195	15	of	of	ADP
ftr-450	195	16	private	private	ADJ
ftr-450	195	17	primary	primary	ADJ
ftr-450	195	18	plans	plan	NOUN
ftr-450	195	19	.	.	PUNCT
ftr-450	196	1	see	see	VERB
ftr-450	196	2	ebri	ebri	NOUN
ftr-450	196	3	databook	databook	NOUN
ftr-450	196	4	,	,	PUNCT
ftr-450	196	5	supra	supra	PROPN
ftr-450	196	6	note	note	PROPN
ftr-450	196	7	19	19	NUM
ftr-450	196	8	,	,	PUNCT
ftr-450	196	9	at	at	ADP
ftr-450	196	10	139	139	NUM
ftr-450	196	11	-	-	SYM
ftr-450	196	12	45	45	NUM
ftr-450	196	13	.	.	PUNCT
ftr-450	197	1	there	there	PRON
ftr-450	197	2	was	be	VERB
ftr-450	197	3	a	a	DET
ftr-450	197	4	decrease	decrease	NOUN
ftr-450	197	5	of	of	ADP
ftr-450	197	6	56,651	56,651	NUM
ftr-450	197	7	in	in	ADP
ftr-450	197	8	the	the	DET
ftr-450	197	9	number	number	NOUN
ftr-450	197	10	of	of	ADP
ftr-450	197	11	private	private	ADJ
ftr-450	197	12	primary	primary	ADJ
ftr-450	197	13	defined	define	VERB
ftr-450	197	14	benefit	benefit	NOUN
ftr-450	197	15	plans	plan	NOUN
ftr-450	197	16	between	between	ADP
ftr-450	197	17	1985	1985	NUM
ftr-450	197	18	and	and	CCONJ
ftr-450	197	19	1990	1990	NUM
ftr-450	197	20	.	.	PUNCT
ftr-450	198	1	see	see	VERB
ftr-450	198	2	i	i	PRON
ftr-450	198	3	d.	d.	PROPN
ftr-450	198	4	at	at	ADP
ftr-450	198	5	140	140	NUM
ftr-450	198	6	.	.	PUNCT
ftr-450	199	1	meanwhile	meanwhile	ADV
ftr-450	199	2	,	,	PUNCT
ftr-450	199	3	between	between	ADP
ftr-450	199	4	1985	1985	NUM
ftr-450	199	5	and	and	CCONJ
ftr-450	199	6	1990	1990	NUM
ftr-450	199	7	,	,	PUNCT
ftr-450	199	8	the	the	DET
ftr-450	199	9	number	number	NOUN
ftr-450	199	10	of	of	ADP
ftr-450	199	11	private	private	ADJ
ftr-450	199	12	primary	primary	ADJ
ftr-450	199	13	defined	define	VERB
ftr-450	199	14	contribution	contribution	NOUN
ftr-450	199	15	plans	plan	NOUN
ftr-450	199	16	increased	increase	VERB
ftr-450	199	17	by	by	ADP
ftr-450	199	18	149,078	149,078	NUM
ftr-450	199	19	.	.	PUNCT
ftr-450	200	1	see	see	VERB
ftr-450	200	2	i	i	PRON
ftr-450	200	3	d.	d.	PROPN
ftr-450	200	4	however	however	ADV
ftr-450	200	5	,	,	PUNCT
ftr-450	200	6	most	most	ADJ
ftr-450	200	7	of	of	ADP
ftr-450	200	8	this	this	DET
ftr-450	200	9	shift	shift	NOUN
ftr-450	200	10	has	have	AUX
ftr-450	200	11	taken	take	VERB
ftr-450	200	12	place	place	NOUN
ftr-450	200	13	among	among	ADP
ftr-450	200	14	small	small	ADJ
ftr-450	200	15	plans	plan	NOUN
ftr-450	200	16	with	with	ADP
ftr-450	200	17	two	two	NUM
ftr-450	200	18	to	to	PART
ftr-450	200	19	nine	nine	NUM
ftr-450	200	20	participants	participant	NOUN
ftr-450	200	21	.	.	PUNCT
ftr-450	201	1	see	see	VERB
ftr-450	201	2	i	i	PRON
ftr-450	201	3	d.	d.	PROPN
ftr-450	201	4	614	614	NUM
ftr-450	201	5	florida	florida	PROPN
ftr-450	201	6	tax	tax	NOUN
ftr-450	201	7	review	review	NOUN
ftr-450	202	1	[	[	X
ftr-450	202	2	vol	vol	NOUN
ftr-450	202	3	.	.	PUNCT
ftr-450	202	4	4:9	4:9	NUM
ftr-450	203	1	defined	define	VERB
ftr-450	203	2	contribution	contribution	NOUN
ftr-450	203	3	plans	plan	NOUN
ftr-450	203	4	are	be	AUX
ftr-450	203	5	more	more	ADV
ftr-450	203	6	attractive	attractive	ADJ
ftr-450	203	7	than	than	ADP
ftr-450	203	8	defined	define	VERB
ftr-450	203	9	benefit	benefit	NOUN
ftr-450	203	10	plans	plan	NOUN
ftr-450	203	11	to	to	ADP
ftr-450	203	12	employers	employer	NOUN
ftr-450	203	13	for	for	ADP
ftr-450	203	14	several	several	ADJ
ftr-450	203	15	reasons	reason	NOUN
ftr-450	203	16	.	.	PUNCT
ftr-450	204	1	first	first	ADV
ftr-450	204	2	,	,	PUNCT
ftr-450	204	3	there	there	PRON
ftr-450	204	4	are	be	VERB
ftr-450	204	5	fewer	few	ADJ
ftr-450	204	6	costs	cost	NOUN
ftr-450	204	7	and	and	CCONJ
ftr-450	204	8	administrative	administrative	ADJ
ftr-450	204	9	burdens	burden	NOUN
ftr-450	204	10	associated	associate	VERB
ftr-450	204	11	with	with	ADP
ftr-450	204	12	establishing	establish	VERB
ftr-450	204	13	and	and	CCONJ
ftr-450	204	14	maintaining	maintain	VERB
ftr-450	204	15	defined	define	VERB
ftr-450	204	16	contribution	contribution	NOUN
ftr-450	204	17	plans	plan	NOUN
ftr-450	204	18	than	than	ADP
ftr-450	204	19	defined	define	VERB
ftr-450	204	20	benefit	benefit	NOUN
ftr-450	204	21	plans	plan	NOUN
ftr-450	204	22	.	.	PUNCT
ftr-450	205	1	for	for	ADP
ftr-450	205	2	example	example	NOUN
ftr-450	205	3	,	,	PUNCT
ftr-450	205	4	in	in	ADP
ftr-450	205	5	defined	define	VERB
ftr-450	205	6	contribution	contribution	NOUN
ftr-450	205	7	plans	plan	NOUN
ftr-450	205	8	there	there	PRON
ftr-450	205	9	are	be	VERB
ftr-450	205	10	no	no	DET
ftr-450	205	11	fees	fee	NOUN
ftr-450	205	12	for	for	ADP
ftr-450	205	13	actuarial	actuarial	ADJ
ftr-450	205	14	services,23	services,23	NOUN
ftr-450	205	15	and	and	CCONJ
ftr-450	205	16	no	no	DET
ftr-450	205	17	pbgc	pbgc	PROPN
ftr-450	205	18	premiums	premium	NOUN
ftr-450	205	19	for	for	ADP
ftr-450	205	20	pbgc	pbgc	PROPN
ftr-450	205	21	insurance.24	insurance.24	NOUN
ftr-450	205	22	thus	thus	ADV
ftr-450	205	23	,	,	PUNCT
ftr-450	205	24	defined	define	VERB
ftr-450	205	25	contribution	contribution	NOUN
ftr-450	205	26	plans	plan	NOUN
ftr-450	205	27	are	be	AUX
ftr-450	205	28	an	an	DET
ftr-450	205	29	attractive	attractive	ADJ
ftr-450	205	30	alternative	alternative	NOUN
ftr-450	205	31	for	for	ADP
ftr-450	205	32	the	the	DET
ftr-450	205	33	cost	cost	NOUN
ftr-450	205	34	-	-	PUNCT
ftr-450	205	35	conscious	conscious	ADJ
ftr-450	205	36	employer	employer	NOUN
ftr-450	205	37	.	.	PUNCT
ftr-450	206	1	second	second	ADJ
ftr-450	206	2	,	,	PUNCT
ftr-450	206	3	more	more	ADV
ftr-450	206	4	onerous	onerous	ADJ
ftr-450	206	5	regulations	regulation	NOUN
ftr-450	206	6	are	be	AUX
ftr-450	206	7	imposed	impose	VERB
ftr-450	206	8	on	on	ADP
ftr-450	206	9	employers	employer	NOUN
ftr-450	206	10	who	who	PRON
ftr-450	206	11	sponsor	sponsor	VERB
ftr-450	206	12	defined	define	VERB
ftr-450	206	13	benefit	benefit	NOUN
ftr-450	206	14	plans	plan	NOUN
ftr-450	206	15	than	than	ADP
ftr-450	206	16	those	those	PRON
ftr-450	206	17	who	who	PRON
ftr-450	206	18	sponsor	sponsor	VERB
ftr-450	206	19	defined	define	VERB
ftr-450	206	20	contribution	contribution	NOUN
ftr-450	206	21	plans	plan	NOUN
ftr-450	206	22	.	.	PUNCT
ftr-450	207	1	over	over	ADP
ftr-450	207	2	the	the	DET
ftr-450	207	3	last	last	ADJ
ftr-450	207	4	decade	decade	NOUN
ftr-450	207	5	,	,	PUNCT
ftr-450	207	6	changes	change	NOUN
ftr-450	207	7	to	to	ADP
ftr-450	207	8	the	the	DET
ftr-450	207	9	laws	law	NOUN
ftr-450	207	10	governing	govern	VERB
ftr-450	207	11	private	private	ADJ
ftr-450	207	12	pensions	pension	NOUN
ftr-450	207	13	have	have	AUX
ftr-450	207	14	disproportionately	disproportionately	ADV
ftr-450	207	15	affected	affect	VERB
ftr-450	207	16	defined	define	VERB
ftr-450	207	17	benefit	benefit	NOUN
ftr-450	207	18	plans.25	plans.25	NOUN
ftr-450	207	19	as	as	ADP
ftr-450	207	20	a	a	DET
ftr-450	207	21	result	result	NOUN
ftr-450	207	22	,	,	PUNCT
ftr-450	207	23	defined	define	VERB
ftr-450	207	24	benefit	benefit	NOUN
ftr-450	207	25	plan	plan	NOUN
ftr-450	207	26	sponsors	sponsor	NOUN
ftr-450	207	27	find	find	VERB
ftr-450	207	28	it	it	PRON
ftr-450	207	29	necessary	necessary	ADJ
ftr-450	207	30	to	to	PART
ftr-450	207	31	amend	amend	VERB
ftr-450	207	32	their	their	PRON
ftr-450	207	33	plans	plan	NOUN
ftr-450	207	34	frequently	frequently	ADV
ftr-450	207	35	to	to	PART
ftr-450	207	36	comply	comply	VERB
ftr-450	207	37	with	with	ADP
ftr-450	207	38	complex	complex	ADJ
ftr-450	207	39	new	new	ADJ
ftr-450	207	40	laws	law	NOUN
ftr-450	207	41	and	and	CCONJ
ftr-450	207	42	regulations.26	regulations.26	VERB
ftr-450	207	43	burdensome	burdensome	ADJ
ftr-450	207	44	regulation	regulation	NOUN
ftr-450	207	45	is	be	AUX
ftr-450	207	46	often	often	ADV
ftr-450	207	47	given	give	VERB
ftr-450	207	48	as	as	ADP
ftr-450	207	49	the	the	DET
ftr-450	207	50	single	single	ADJ
ftr-450	207	51	most	most	ADV
ftr-450	207	52	important	important	ADJ
ftr-450	207	53	reason	reason	NOUN
ftr-450	207	54	underlying	underlie	VERB
ftr-450	207	55	the	the	DET
ftr-450	207	56	recent	recent	ADJ
ftr-450	207	57	shift	shift	NOUN
ftr-450	207	58	to	to	ADP
ftr-450	207	59	defined	define	VERB
ftr-450	207	60	contribution	contribution	NOUN
ftr-450	207	61	plans.27	plans.27	PROPN
ftr-450	207	62	23	23	NUM
ftr-450	207	63	.	.	PUNCT
ftr-450	208	1	see	see	VERB
ftr-450	208	2	langbein	langbein	ADJ
ftr-450	208	3	&	&	CCONJ
ftr-450	208	4	wolk	wolk	NOUN
ftr-450	208	5	,	,	PUNCT
ftr-450	208	6	supra	supra	PROPN
ftr-450	208	7	note	note	NOUN
ftr-450	208	8	5	5	NUM
ftr-450	208	9	,	,	PUNCT
ftr-450	208	10	at	at	ADP
ftr-450	208	11	274	274	NUM
ftr-450	208	12	(	(	PUNCT
ftr-450	208	13	discussing	discuss	VERB
ftr-450	208	14	actuarial	actuarial	ADJ
ftr-450	208	15	fees	fee	NOUN
ftr-450	208	16	and	and	CCONJ
ftr-450	208	17	assumptions	assumption	NOUN
ftr-450	208	18	)	)	PUNCT
ftr-450	208	19	;	;	PUNCT
ftr-450	208	20	see	see	VERB
ftr-450	208	21	also	also	ADV
ftr-450	208	22	generally	generally	ADV
ftr-450	208	23	halperin	halperin	NOUN
ftr-450	208	24	,	,	PUNCT
ftr-450	208	25	supra	supra	PROPN
ftr-450	208	26	note	note	PROPN
ftr-450	208	27	8	8	NUM
ftr-450	208	28	,	,	PUNCT
ftr-450	208	29	at	at	ADP
ftr-450	208	30	186	186	NUM
ftr-450	208	31	-	-	SYM
ftr-450	208	32	88	88	NUM
ftr-450	208	33	.	.	PUNCT
ftr-450	209	1	24	24	NUM
ftr-450	209	2	.	.	PUNCT
ftr-450	210	1	the	the	DET
ftr-450	210	2	pbgc	pbgc	PROPN
ftr-450	210	3	premium	premium	NOUN
ftr-450	210	4	must	must	AUX
ftr-450	210	5	be	be	AUX
ftr-450	210	6	paid	pay	VERB
ftr-450	210	7	by	by	ADP
ftr-450	210	8	all	all	DET
ftr-450	210	9	employers	employer	NOUN
ftr-450	210	10	who	who	PRON
ftr-450	210	11	maintain	maintain	VERB
ftr-450	210	12	defined	define	VERB
ftr-450	210	13	benefit	benefit	NOUN
ftr-450	210	14	plans	plan	NOUN
ftr-450	210	15	.	.	PUNCT
ftr-450	211	1	see	see	VERB
ftr-450	211	2	generally	generally	ADV
ftr-450	211	3	langbein	langbein	ADJ
ftr-450	211	4	&	&	CCONJ
ftr-450	211	5	wolk	wolk	NOUN
ftr-450	211	6	,	,	PUNCT
ftr-450	211	7	supra	supra	PROPN
ftr-450	211	8	note	note	NOUN
ftr-450	211	9	5	5	NUM
ftr-450	211	10	,	,	PUNCT
ftr-450	211	11	at	at	ADP
ftr-450	211	12	93	93	NUM
ftr-450	211	13	-	-	SYM
ftr-450	211	14	94	94	NUM
ftr-450	211	15	,	,	PUNCT
ftr-450	211	16	830	830	NUM
ftr-450	211	17	-	-	SYM
ftr-450	211	18	31	31	NUM
ftr-450	211	19	,	,	PUNCT
ftr-450	211	20	854	854	NUM
ftr-450	211	21	-	-	SYM
ftr-450	211	22	55	55	NUM
ftr-450	211	23	.	.	PUNCT
ftr-450	212	1	for	for	ADP
ftr-450	212	2	a	a	DET
ftr-450	212	3	discussion	discussion	NOUN
ftr-450	212	4	of	of	ADP
ftr-450	212	5	the	the	DET
ftr-450	212	6	impact	impact	NOUN
ftr-450	212	7	of	of	ADP
ftr-450	212	8	the	the	DET
ftr-450	212	9	pbgc	pbgc	PROPN
ftr-450	212	10	premium	premium	NOUN
ftr-450	212	11	on	on	ADP
ftr-450	212	12	the	the	DET
ftr-450	212	13	pension	pension	NOUN
ftr-450	212	14	system	system	NOUN
ftr-450	212	15	=	=	NOUN
ftr-450	212	16	s	s	PART
ftr-450	212	17	structure	structure	NOUN
ftr-450	212	18	,	,	PUNCT
ftr-450	212	19	see	see	VERB
ftr-450	212	20	infra	infra	NOUN
ftr-450	212	21	part	part	NOUN
ftr-450	212	22	iii.f.2	iii.f.2	NOUN
ftr-450	212	23	.	.	PUNCT
ftr-450	213	1	25	25	NUM
ftr-450	213	2	.	.	PUNCT
ftr-450	214	1	see	see	VERB
ftr-450	214	2	defined	define	VERB
ftr-450	214	3	benefit	benefit	NOUN
ftr-450	214	4	plans	plan	NOUN
ftr-450	214	5	:	:	PUNCT
ftr-450	214	6	employers	employer	NOUN
ftr-450	214	7	offer	offer	VERB
ftr-450	214	8	no	no	DET
ftr-450	214	9	replacements	replacement	NOUN
ftr-450	214	10	in	in	ADP
ftr-450	214	11	more	more	ADJ
ftr-450	214	12	than	than	ADP
ftr-450	214	13	one	one	NUM
ftr-450	214	14	-	-	PUNCT
ftr-450	214	15	third	third	NOUN
ftr-450	214	16	of	of	ADP
ftr-450	214	17	terminations	termination	NOUN
ftr-450	214	18	,	,	PUNCT
ftr-450	214	19	benefits	benefit	NOUN
ftr-450	214	20	today	today	NOUN
ftr-450	214	21	,	,	PUNCT
ftr-450	214	22	jul	jul	PROPN
ftr-450	214	23	.	.	PROPN
ftr-450	214	24	1992	1992	NUM
ftr-450	214	25	,	,	PUNCT
ftr-450	214	26	at	at	ADP
ftr-450	214	27	223	223	NUM
ftr-450	214	28	.	.	PUNCT
ftr-450	215	1	26	26	NUM
ftr-450	215	2	.	.	PUNCT
ftr-450	216	1	see	see	VERB
ftr-450	216	2	vineeta	vineeta	PROPN
ftr-450	216	3	anand	anand	PROPN
ftr-450	216	4	,	,	PUNCT
ftr-450	216	5	irs	irs	PROPN
ftr-450	216	6	cuts	cut	VERB
ftr-450	216	7	some	some	DET
ftr-450	216	8	slack	slack	NOUN
ftr-450	216	9	on	on	ADP
ftr-450	216	10	retirement	retirement	NOUN
ftr-450	216	11	rules	rule	NOUN
ftr-450	216	12	,	,	PUNCT
ftr-450	216	13	pens	pen	NOUN
ftr-450	216	14	.	.	PUNCT
ftr-450	216	15	&	&	CCONJ
ftr-450	216	16	inv	inv	PROPN
ftr-450	216	17	.	.	PUNCT
ftr-450	217	1	,	,	PUNCT
ftr-450	217	2	jan	jan	PROPN
ftr-450	217	3	.	.	PROPN
ftr-450	217	4	10	10	NUM
ftr-450	217	5	,	,	PUNCT
ftr-450	217	6	1994	1994	NUM
ftr-450	217	7	,	,	PUNCT
ftr-450	217	8	at	at	ADP
ftr-450	217	9	4	4	NUM
ftr-450	217	10	;	;	PUNCT
ftr-450	217	11	congress	congress	PROPN
ftr-450	217	12	may	may	AUX
ftr-450	217	13	ruin	ruin	VERB
ftr-450	217	14	the	the	DET
ftr-450	217	15	party	party	NOUN
ftr-450	217	16	,	,	PUNCT
ftr-450	217	17	bus	bus	NOUN
ftr-450	217	18	.	.	PUNCT
ftr-450	218	1	ins	ins	PROPN
ftr-450	218	2	.	.	PROPN
ftr-450	218	3	,	,	PUNCT
ftr-450	218	4	sep	sep	PROPN
ftr-450	218	5	.	.	PROPN
ftr-450	218	6	7	7	NUM
ftr-450	218	7	,	,	PUNCT
ftr-450	218	8	1992	1992	NUM
ftr-450	218	9	,	,	PUNCT
ftr-450	218	10	at	at	ADP
ftr-450	218	11	8	8	NUM
ftr-450	218	12	;	;	PUNCT
ftr-450	218	13	see	see	VERB
ftr-450	218	14	also	also	ADV
ftr-450	218	15	keville	keville	PROPN
ftr-450	218	16	,	,	PUNCT
ftr-450	218	17	supra	supra	PROPN
ftr-450	218	18	note	note	NOUN
ftr-450	218	19	4	4	NUM
ftr-450	218	20	,	,	PUNCT
ftr-450	218	21	at	at	ADP
ftr-450	218	22	540	540	NUM
ftr-450	218	23	.	.	PUNCT
ftr-450	219	1	another	another	DET
ftr-450	219	2	reason	reason	NOUN
ftr-450	219	3	not	not	PART
ftr-450	219	4	discussed	discuss	VERB
ftr-450	219	5	in	in	ADP
ftr-450	219	6	the	the	DET
ftr-450	219	7	text	text	NOUN
ftr-450	219	8	above	above	ADP
ftr-450	219	9	that	that	SCONJ
ftr-450	219	10	employers	employer	NOUN
ftr-450	219	11	may	may	AUX
ftr-450	219	12	prefer	prefer	VERB
ftr-450	219	13	defined	define	VERB
ftr-450	219	14	contribution	contribution	NOUN
ftr-450	219	15	plans	plan	NOUN
ftr-450	219	16	is	be	AUX
ftr-450	219	17	that	that	SCONJ
ftr-450	219	18	the	the	DET
ftr-450	219	19	annual	annual	ADJ
ftr-450	219	20	cost	cost	NOUN
ftr-450	219	21	is	be	AUX
ftr-450	219	22	not	not	PART
ftr-450	219	23	fixed	fix	VERB
ftr-450	219	24	in	in	ADP
ftr-450	219	25	certain	certain	ADJ
ftr-450	219	26	defined	define	VERB
ftr-450	219	27	contribution	contribution	NOUN
ftr-450	219	28	plans	plan	NOUN
ftr-450	219	29	,	,	PUNCT
ftr-450	219	30	such	such	ADJ
ftr-450	219	31	as	as	ADP
ftr-450	219	32	discretionary	discretionary	ADJ
ftr-450	219	33	profit	profit	NOUN
ftr-450	219	34	sharing	sharing	NOUN
ftr-450	219	35	plans	plan	NOUN
ftr-450	219	36	or	or	CCONJ
ftr-450	219	37	profit	profit	NOUN
ftr-450	219	38	sharing	sharing	NOUN
ftr-450	219	39	plans	plan	NOUN
ftr-450	219	40	with	with	ADP
ftr-450	219	41	contribution	contribution	NOUN
ftr-450	219	42	formulas	formula	NOUN
ftr-450	219	43	tied	tie	VERB
ftr-450	219	44	to	to	ADP
ftr-450	219	45	profits	profit	NOUN
ftr-450	219	46	.	.	PUNCT
ftr-450	220	1	see	see	VERB
ftr-450	220	2	langbein	langbein	ADJ
ftr-450	220	3	&	&	CCONJ
ftr-450	220	4	wolk	wolk	NOUN
ftr-450	220	5	,	,	PUNCT
ftr-450	220	6	supra	supra	PROPN
ftr-450	220	7	note	note	NOUN
ftr-450	220	8	5	5	NUM
ftr-450	220	9	,	,	PUNCT
ftr-450	220	10	at	at	ADP
ftr-450	220	11	42	42	NUM
ftr-450	220	12	-	-	SYM
ftr-450	220	13	43	43	NUM
ftr-450	220	14	(	(	PUNCT
ftr-450	220	15	citing	cite	VERB
ftr-450	220	16	peter	peter	PROPN
ftr-450	220	17	t.	t.	PROPN
ftr-450	220	18	scott	scott	PROPN
ftr-450	220	19	,	,	PUNCT
ftr-450	220	20	a	a	DET
ftr-450	220	21	national	national	ADJ
ftr-450	220	22	retirement	retirement	PROPN
ftr-450	220	23	income	income	NOUN
ftr-450	220	24	policy	policy	NOUN
ftr-450	220	25	,	,	PUNCT
ftr-450	220	26	44	44	NUM
ftr-450	220	27	tax	tax	NOUN
ftr-450	220	28	notes	note	NOUN
ftr-450	220	29	913	913	NUM
ftr-450	220	30	,	,	PUNCT
ftr-450	220	31	919	919	NUM
ftr-450	220	32	-	-	SYM
ftr-450	220	33	20	20	NUM
ftr-450	220	34	(	(	PUNCT
ftr-450	220	35	1989	1989	NUM
ftr-450	220	36	)	)	PUNCT
ftr-450	220	37	)	)	PUNCT
ftr-450	220	38	.	.	PUNCT
ftr-450	221	1	therefore	therefore	ADV
ftr-450	221	2	,	,	PUNCT
ftr-450	221	3	employers	employer	NOUN
ftr-450	221	4	may	may	AUX
ftr-450	221	5	have	have	VERB
ftr-450	221	6	more	more	ADJ
ftr-450	221	7	flexibility	flexibility	NOUN
ftr-450	221	8	in	in	ADP
ftr-450	221	9	lowering	lower	VERB
ftr-450	221	10	their	their	PRON
ftr-450	221	11	level	level	NOUN
ftr-450	221	12	of	of	ADP
ftr-450	221	13	annual	annual	ADJ
ftr-450	221	14	contribution	contribution	NOUN
ftr-450	221	15	during	during	ADP
ftr-450	221	16	economic	economic	ADJ
ftr-450	221	17	down	down	ADJ
ftr-450	221	18	-	-	PUNCT
ftr-450	221	19	turns	turn	NOUN
ftr-450	221	20	.	.	PUNCT
ftr-450	222	1	in	in	ADP
ftr-450	222	2	contrast	contrast	NOUN
ftr-450	222	3	,	,	PUNCT
ftr-450	222	4	the	the	DET
ftr-450	222	5	annual	annual	ADJ
ftr-450	222	6	contribution	contribution	NOUN
ftr-450	222	7	to	to	ADP
ftr-450	222	8	a	a	DET
ftr-450	222	9	defined	define	VERB
ftr-450	222	10	benefit	benefit	NOUN
ftr-450	222	11	plan	plan	NOUN
ftr-450	222	12	is	be	AUX
ftr-450	222	13	determined	determine	VERB
ftr-450	222	14	by	by	ADP
ftr-450	222	15	the	the	DET
ftr-450	222	16	experience	experience	NOUN
ftr-450	222	17	of	of	ADP
ftr-450	222	18	the	the	DET
ftr-450	222	19	plan	plan	NOUN
ftr-450	222	20	with	with	ADP
ftr-450	222	21	respect	respect	NOUN
ftr-450	222	22	to	to	ADP
ftr-450	222	23	employee	employee	NOUN
ftr-450	222	24	turnover	turnover	NOUN
ftr-450	222	25	,	,	PUNCT
ftr-450	222	26	death	death	NOUN
ftr-450	222	27	,	,	PUNCT
ftr-450	222	28	and	and	CCONJ
ftr-450	222	29	investment	investment	NOUN
ftr-450	222	30	returns	return	NOUN
ftr-450	222	31	in	in	ADP
ftr-450	222	32	a	a	DET
ftr-450	222	33	given	give	VERB
ftr-450	222	34	year	year	NOUN
ftr-450	222	35	.	.	PUNCT
ftr-450	223	1	i	i	PRON
ftr-450	223	2	d.	d.	PROPN
ftr-450	223	3	at	at	ADP
ftr-450	223	4	274	274	NUM
ftr-450	223	5	.	.	PUNCT
ftr-450	224	1	thus	thus	ADV
ftr-450	224	2	,	,	PUNCT
ftr-450	224	3	from	from	ADP
ftr-450	224	4	year	year	NOUN
ftr-450	224	5	to	to	ADP
ftr-450	224	6	year	year	NOUN
ftr-450	224	7	the	the	DET
ftr-450	224	8	employer	employer	NOUN
ftr-450	224	9	=	=	NOUN
ftr-450	224	10	s	s	PART
ftr-450	224	11	contribution	contribution	NOUN
ftr-450	224	12	to	to	ADP
ftr-450	224	13	a	a	DET
ftr-450	224	14	defined	define	VERB
ftr-450	224	15	benefit	benefit	NOUN
ftr-450	224	16	plan	plan	NOUN
ftr-450	224	17	(	(	PUNCT
ftr-450	224	18	which	which	PRON
ftr-450	224	19	is	be	AUX
ftr-450	224	20	generally	generally	ADV
ftr-450	224	21	not	not	PART
ftr-450	224	22	tied	tie	VERB
ftr-450	224	23	to	to	ADP
ftr-450	224	24	profits	profit	NOUN
ftr-450	224	25	)	)	PUNCT
ftr-450	224	26	will	will	AUX
ftr-450	224	27	fluctuate	fluctuate	VERB
ftr-450	224	28	but	but	CCONJ
ftr-450	224	29	can	can	AUX
ftr-450	224	30	not	not	PART
ftr-450	224	31	be	be	AUX
ftr-450	224	32	decreased	decrease	VERB
ftr-450	224	33	or	or	CCONJ
ftr-450	224	34	increased	increase	VERB
ftr-450	224	35	at	at	ADP
ftr-450	224	36	the	the	DET
ftr-450	224	37	employer	employer	NOUN
ftr-450	224	38	's	's	PART
ftr-450	224	39	discretion	discretion	NOUN
ftr-450	224	40	.	.	PUNCT
ftr-450	225	1	see	see	VERB
ftr-450	225	2	regina	regina	PROPN
ftr-450	225	3	t.	t.	PROPN
ftr-450	225	4	jefferson	jefferson	PROPN
ftr-450	225	5	,	,	PUNCT
ftr-450	225	6	defined	define	VERB
ftr-450	225	7	benefit	benefit	NOUN
ftr-450	225	8	plan	plan	NOUN
ftr-450	225	9	funding	funding	NOUN
ftr-450	225	10	:	:	PUNCT
ftr-450	225	11	how	how	SCONJ
ftr-450	225	12	much	much	ADJ
ftr-450	225	13	is	be	AUX
ftr-450	225	14	too	too	ADV
ftr-450	225	15	much	much	ADJ
ftr-450	225	16	?	?	PUNCT
ftr-450	225	17	,	,	PUNCT
ftr-450	225	18	44	44	NUM
ftr-450	225	19	case	case	NOUN
ftr-450	225	20	w.	w.	NOUN
ftr-450	225	21	res	res	PROPN
ftr-450	225	22	.	.	PUNCT
ftr-450	226	1	l.	l.	PROPN
ftr-450	226	2	rev	rev	PROPN
ftr-450	226	3	.	.	PROPN
ftr-450	226	4	1	1	NUM
ftr-450	226	5	,	,	PUNCT
ftr-450	226	6	27	27	NUM
ftr-450	226	7	n.153	n.153	NOUN
ftr-450	226	8	(	(	PUNCT
ftr-450	226	9	1993	1993	NUM
ftr-450	226	10	)	)	PUNCT
ftr-450	226	11	.	.	PUNCT
ftr-450	227	1	even	even	ADV
ftr-450	227	2	with	with	ADP
ftr-450	227	3	funding	funding	NOUN
ftr-450	227	4	flexibility	flexibility	NOUN
ftr-450	227	5	,	,	PUNCT
ftr-450	227	6	however	however	ADV
ftr-450	227	7	,	,	PUNCT
ftr-450	227	8	most	most	ADJ
ftr-450	227	9	plans	plan	NOUN
ftr-450	227	10	are	be	AUX
ftr-450	227	11	subject	subject	ADJ
ftr-450	227	12	to	to	ADP
ftr-450	227	13	the	the	DET
ftr-450	227	14	minimum	minimum	ADJ
ftr-450	227	15	funding	funding	NOUN
ftr-450	227	16	rules	rule	NOUN
ftr-450	227	17	to	to	PART
ftr-450	227	18	protect	protect	VERB
ftr-450	227	19	against	against	ADP
ftr-450	227	20	underfunding	underfunde	VERB
ftr-450	227	21	.	.	PUNCT
ftr-450	228	1	see	see	VERB
ftr-450	228	2	29	29	NUM
ftr-450	228	3	u.s.c	u.s.c	ADJ
ftr-450	228	4	.	.	PUNCT
ftr-450	228	5	''	''	PUNCT
ftr-450	229	1	1081	1081	NUM
ftr-450	229	2	-	-	SYM
ftr-450	229	3	86	86	NUM
ftr-450	229	4	(	(	PUNCT
ftr-450	229	5	1999	1999	NUM
ftr-450	229	6	)	)	PUNCT
ftr-450	230	1	;	;	PUNCT
ftr-450	230	2	irc	irc	PROPN
ftr-450	230	3	'	'	PUNCT
ftr-450	230	4	412	412	NUM
ftr-450	230	5	;	;	PUNCT
ftr-450	230	6	langbein	langbein	ADJ
ftr-450	230	7	&	&	CCONJ
ftr-450	230	8	wolk	wolk	PROPN
ftr-450	230	9	,	,	PUNCT
ftr-450	230	10	supra	supra	PROPN
ftr-450	230	11	note	note	NOUN
ftr-450	230	12	5	5	NUM
ftr-450	230	13	,	,	PUNCT
ftr-450	230	14	at	at	ADP
ftr-450	230	15	273	273	NUM
ftr-450	230	16	.	.	PUNCT
ftr-450	231	1	there	there	PRON
ftr-450	231	2	are	be	VERB
ftr-450	231	3	also	also	ADV
ftr-450	231	4	caps	cap	NOUN
ftr-450	231	5	under	under	ADP
ftr-450	231	6	erisa	erisa	NOUN
ftr-450	231	7	on	on	ADP
ftr-450	231	8	deductible	deductible	ADJ
ftr-450	231	9	contributions	contribution	NOUN
ftr-450	231	10	to	to	PART
ftr-450	231	11	prevent	prevent	VERB
ftr-450	231	12	tax	tax	NOUN
ftr-450	231	13	manipulation	manipulation	NOUN
ftr-450	231	14	through	through	ADP
ftr-450	231	15	overfunding	overfunding	NOUN
ftr-450	231	16	.	.	PUNCT
ftr-450	232	1	see	see	VERB
ftr-450	232	2	irc	irc	NOUN
ftr-450	232	3	''	''	PUNCT
ftr-450	232	4	404(a)(1)(a)(iii	404(a)(1)(a)(iii	NUM
ftr-450	232	5	)	)	PUNCT
ftr-450	232	6	,	,	PUNCT
ftr-450	232	7	412	412	NUM
ftr-450	232	8	.	.	NOUN
ftr-450	232	9	27	27	NUM
ftr-450	232	10	.	.	PUNCT
ftr-450	233	1	the	the	DET
ftr-450	233	2	american	american	PROPN
ftr-450	233	3	academy	academy	PROPN
ftr-450	233	4	of	of	ADP
ftr-450	233	5	actuaries	actuary	NOUN
ftr-450	233	6	conducted	conduct	VERB
ftr-450	233	7	a	a	DET
ftr-450	233	8	survey	survey	NOUN
ftr-450	233	9	of	of	ADP
ftr-450	233	10	employers	employer	NOUN
ftr-450	233	11	that	that	PRON
ftr-450	233	12	found	find	VERB
ftr-450	233	13	that	that	SCONJ
ftr-450	233	14	terminations	termination	NOUN
ftr-450	233	15	of	of	ADP
ftr-450	233	16	defined	define	VERB
ftr-450	233	17	benefit	benefit	NOUN
ftr-450	233	18	plans	plan	NOUN
ftr-450	233	19	are	be	AUX
ftr-450	233	20	occurring	occur	VERB
ftr-450	233	21	in	in	ADP
ftr-450	233	22	part	part	NOUN
ftr-450	233	23	,	,	PUNCT
ftr-450	233	24	because	because	SCONJ
ftr-450	233	25	of	of	ADP
ftr-450	233	26	excessive	excessive	ADJ
ftr-450	233	27	government	government	NOUN
ftr-450	233	28	regulation	regulation	NOUN
ftr-450	233	29	.	.	PUNCT
ftr-450	234	1	see	see	VERB
ftr-450	234	2	jerry	jerry	PROPN
ftr-450	234	3	geisel	geisel	PROPN
ftr-450	234	4	,	,	PUNCT
ftr-450	234	5	weighty	weighty	ADJ
ftr-450	234	6	rules	rule	NOUN
ftr-450	234	7	crush	crush	VERB
ftr-450	234	8	pension	pension	NOUN
ftr-450	234	9	plans	plan	NOUN
ftr-450	234	10	,	,	PUNCT
ftr-450	234	11	bus	bus	NOUN
ftr-450	234	12	.	.	PUNCT
ftr-450	235	1	ins	ins	PROPN
ftr-450	235	2	.	.	PROPN
ftr-450	235	3	,	,	PUNCT
ftr-450	235	4	mar	mar	PROPN
ftr-450	235	5	.	.	PROPN
ftr-450	235	6	22	22	NUM
ftr-450	235	7	,	,	PUNCT
ftr-450	235	8	1993	1993	NUM
ftr-450	235	9	,	,	PUNCT
ftr-450	235	10	at	at	ADP
ftr-450	235	11	3	3	NUM
ftr-450	235	12	.	.	PUNCT
ftr-450	236	1	for	for	ADP
ftr-450	236	2	example	example	NOUN
ftr-450	236	3	,	,	PUNCT
ftr-450	236	4	studies	study	NOUN
ftr-450	236	5	suggest	suggest	VERB
ftr-450	236	6	that	that	SCONJ
ftr-450	236	7	prolonged	prolong	VERB
ftr-450	236	8	rulemaking	rulemaking	NOUN
ftr-450	236	9	by	by	ADP
ftr-450	236	10	the	the	DET
ftr-450	236	11	irs	irs	PROPN
ftr-450	236	12	on	on	ADP
ftr-450	236	13	the	the	DET
ftr-450	236	14	nondiscrimination	nondiscrimination	NOUN
ftr-450	236	15	requirements	requirement	NOUN
ftr-450	236	16	for	for	ADP
ftr-450	236	17	defined	define	VERB
ftr-450	236	18	benefit	benefit	NOUN
ftr-450	236	19	plans	plan	NOUN
ftr-450	236	20	created	create	VERB
ftr-450	236	21	too	too	ADV
ftr-450	236	22	much	much	ADJ
ftr-450	236	23	uncertainty	uncertainty	NOUN
ftr-450	236	24	,	,	PUNCT
ftr-450	236	25	and	and	CCONJ
ftr-450	236	26	therefore	therefore	ADV
ftr-450	236	27	contributed	contribute	VERB
ftr-450	236	28	to	to	ADP
ftr-450	236	29	the	the	DET
ftr-450	236	30	termination	termination	NOUN
ftr-450	236	31	of	of	ADP
ftr-450	236	32	around	around	ADP
ftr-450	236	33	40,000	40,000	NUM
ftr-450	236	34	small	small	ADJ
ftr-450	236	35	defined	define	VERB
ftr-450	236	36	benefit	benefit	NOUN
ftr-450	236	37	plans	plan	NOUN
ftr-450	236	38	between	between	ADP
ftr-450	236	39	1986	1986	NUM
ftr-450	236	40	and	and	CCONJ
ftr-450	236	41	1993	1993	NUM
ftr-450	236	42	.	.	PUNCT
ftr-450	237	1	deirdre	deirdre	PROPN
ftr-450	237	2	fretz	fretz	PROPN
ftr-450	237	3	,	,	PUNCT
ftr-450	237	4	the	the	DET
ftr-450	237	5	irs	irs	PROPN
ftr-450	237	6	redefines	redefine	VERB
ftr-450	237	7	benefit	benefit	NOUN
ftr-450	237	8	plans	plan	NOUN
ftr-450	237	9	,	,	PUNCT
ftr-450	237	10	inst	inst	NOUN
ftr-450	237	11	.	.	PROPN
ftr-450	238	1	investor	investor	NOUN
ftr-450	238	2	,	,	PUNCT
ftr-450	238	3	apr	apr	PROPN
ftr-450	238	4	.	.	PROPN
ftr-450	238	5	1993	1993	NUM
ftr-450	238	6	,	,	PUNCT
ftr-450	238	7	at	at	ADP
ftr-450	238	8	2000	2000	NUM
ftr-450	238	9	]	]	PUNCT
ftr-450	239	1	rethinking	rethink	VERB
ftr-450	239	2	the	the	DET
ftr-450	239	3	risk	risk	NOUN
ftr-450	239	4	of	of	ADP
ftr-450	239	5	defined	define	VERB
ftr-450	239	6	contribution	contribution	NOUN
ftr-450	239	7	plans	plan	VERB
ftr-450	239	8	615	615	NUM
ftr-450	239	9	the	the	DET
ftr-450	239	10	reasons	reason	NOUN
ftr-450	239	11	employees	employee	NOUN
ftr-450	239	12	prefer	prefer	VERB
ftr-450	239	13	defined	define	VERB
ftr-450	239	14	contribution	contribution	NOUN
ftr-450	239	15	plans	plan	NOUN
ftr-450	239	16	are	be	AUX
ftr-450	239	17	different	different	ADJ
ftr-450	239	18	from	from	ADP
ftr-450	239	19	those	those	PRON
ftr-450	239	20	of	of	ADP
ftr-450	239	21	the	the	DET
ftr-450	239	22	employer	employer	NOUN
ftr-450	239	23	,	,	PUNCT
ftr-450	239	24	and	and	CCONJ
ftr-450	239	25	often	often	ADV
ftr-450	239	26	relate	relate	VERB
ftr-450	239	27	to	to	ADP
ftr-450	239	28	custom	custom	ADJ
ftr-450	239	29	,	,	PUNCT
ftr-450	239	30	flexibility	flexibility	NOUN
ftr-450	239	31	,	,	PUNCT
ftr-450	239	32	and	and	CCONJ
ftr-450	239	33	participant	participant	ADJ
ftr-450	239	34	involvement	involvement	NOUN
ftr-450	239	35	,	,	PUNCT
ftr-450	239	36	rather	rather	ADV
ftr-450	239	37	than	than	ADP
ftr-450	239	38	the	the	DET
ftr-450	239	39	inherent	inherent	ADJ
ftr-450	239	40	characteristics	characteristic	NOUN
ftr-450	239	41	of	of	ADP
ftr-450	239	42	the	the	DET
ftr-450	239	43	plan.28	plan.28	NOUN
ftr-450	239	44	for	for	ADP
ftr-450	239	45	example	example	NOUN
ftr-450	239	46	,	,	PUNCT
ftr-450	239	47	defined	define	VERB
ftr-450	239	48	contribution	contribution	NOUN
ftr-450	239	49	plans	plan	NOUN
ftr-450	239	50	typically	typically	ADV
ftr-450	239	51	have	have	VERB
ftr-450	239	52	more	more	ADV
ftr-450	239	53	liberal	liberal	ADJ
ftr-450	239	54	vesting	vesting	NOUN
ftr-450	239	55	schedules	schedule	NOUN
ftr-450	239	56	than	than	ADP
ftr-450	239	57	defined	define	VERB
ftr-450	239	58	benefit	benefit	NOUN
ftr-450	239	59	plans.29	plans.29	NOUN
ftr-450	239	60	also	also	ADV
ftr-450	239	61	,	,	PUNCT
ftr-450	239	62	some	some	DET
ftr-450	239	63	defined	define	VERB
ftr-450	239	64	contribution	contribution	NOUN
ftr-450	239	65	plans	plan	NOUN
ftr-450	239	66	allow	allow	VERB
ftr-450	239	67	pre	pre	ADJ
ftr-450	239	68	-	-	NOUN
ftr-450	239	69	separation	separation	NOUN
ftr-450	239	70	distributions	distribution	NOUN
ftr-450	239	71	;	;	PUNCT
ftr-450	239	72	others	other	NOUN
ftr-450	239	73	give	give	VERB
ftr-450	239	74	participants	participant	NOUN
ftr-450	239	75	control	control	NOUN
ftr-450	239	76	over	over	ADP
ftr-450	239	77	the	the	DET
ftr-450	239	78	investment	investment	NOUN
ftr-450	239	79	of	of	ADP
ftr-450	239	80	their	their	PRON
ftr-450	239	81	plan	plan	NOUN
ftr-450	239	82	assets.30	assets.30	VERB
ftr-450	239	83	c.	c.	NOUN
ftr-450	239	84	shortfalls	shortfall	NOUN
ftr-450	239	85	in	in	ADP
ftr-450	239	86	defined	define	VERB
ftr-450	239	87	contribution	contribution	NOUN
ftr-450	239	88	plans	plan	NOUN
ftr-450	239	89	notwithstanding	notwithstanding	ADP
ftr-450	239	90	erisa	erisa	NOUN
ftr-450	239	91	=	=	PROPN
ftr-450	239	92	s	s	PART
ftr-450	239	93	general	general	ADJ
ftr-450	239	94	success	success	NOUN
ftr-450	239	95	in	in	ADP
ftr-450	239	96	improving	improve	VERB
ftr-450	239	97	the	the	DET
ftr-450	239	98	funding	funding	NOUN
ftr-450	239	99	and	and	CCONJ
ftr-450	239	100	delivery	delivery	NOUN
ftr-450	239	101	of	of	ADP
ftr-450	239	102	retirement	retirement	NOUN
ftr-450	239	103	benefits	benefit	NOUN
ftr-450	239	104	,	,	PUNCT
ftr-450	239	105	several	several	ADJ
ftr-450	239	106	areas	area	NOUN
ftr-450	239	107	of	of	ADP
ftr-450	239	108	current	current	ADJ
ftr-450	239	109	pension	pension	NOUN
ftr-450	239	110	law	law	NOUN
ftr-450	239	111	are	be	AUX
ftr-450	239	112	particularly	particularly	ADV
ftr-450	239	113	inadequate	inadequate	ADJ
ftr-450	239	114	in	in	ADP
ftr-450	239	115	preventing	prevent	VERB
ftr-450	239	116	shortfalls	shortfall	NOUN
ftr-450	239	117	in	in	ADP
ftr-450	239	118	defined	define	VERB
ftr-450	239	119	contribution	contribution	NOUN
ftr-450	239	120	plans	plan	NOUN
ftr-450	239	121	.	.	PUNCT
ftr-450	240	1	first	first	ADV
ftr-450	240	2	,	,	PUNCT
ftr-450	240	3	in	in	ADP
ftr-450	240	4	defined	define	VERB
ftr-450	240	5	contribution	contribution	NOUN
ftr-450	240	6	plans	plan	NOUN
ftr-450	240	7	,	,	PUNCT
ftr-450	240	8	the	the	DET
ftr-450	240	9	fiduciary	fiduciary	ADJ
ftr-450	240	10	rules	rule	NOUN
ftr-450	240	11	do	do	AUX
ftr-450	240	12	not	not	PART
ftr-450	240	13	provide	provide	VERB
ftr-450	240	14	the	the	DET
ftr-450	240	15	same	same	ADJ
ftr-450	240	16	level	level	NOUN
ftr-450	240	17	of	of	ADP
ftr-450	240	18	protection	protection	NOUN
ftr-450	240	19	as	as	SCONJ
ftr-450	240	20	they	they	PRON
ftr-450	240	21	do	do	AUX
ftr-450	240	22	in	in	ADP
ftr-450	240	23	defined	define	VERB
ftr-450	240	24	benefit	benefit	NOUN
ftr-450	240	25	plans	plan	NOUN
ftr-450	240	26	.	.	PUNCT
ftr-450	241	1	historically	historically	ADV
ftr-450	241	2	,	,	PUNCT
ftr-450	241	3	erisa	erisa	NOUN
ftr-450	241	4	=	=	SYM
ftr-450	241	5	s	s	PART
ftr-450	241	6	fiduciary	fiduciary	ADJ
ftr-450	241	7	rules	rule	NOUN
ftr-450	241	8	focused	focus	VERB
ftr-450	241	9	on	on	ADP
ftr-450	241	10	employer	employer	NOUN
ftr-450	241	11	mismanagement	mismanagement	NOUN
ftr-450	241	12	and	and	CCONJ
ftr-450	241	13	the	the	DET
ftr-450	241	14	unauthorized	unauthorized	ADJ
ftr-450	241	15	use	use	NOUN
ftr-450	241	16	of	of	ADP
ftr-450	241	17	plan	plan	NOUN
ftr-450	241	18	assets.31	assets.31	NOUN
ftr-450	241	19	in	in	ADP
ftr-450	241	20	defined	define	VERB
ftr-450	241	21	contribution	contribution	NOUN
ftr-450	241	22	plans	plan	NOUN
ftr-450	241	23	,	,	PUNCT
ftr-450	241	24	however	however	ADV
ftr-450	241	25	,	,	PUNCT
ftr-450	241	26	it	it	PRON
ftr-450	241	27	is	be	AUX
ftr-450	241	28	often	often	ADV
ftr-450	241	29	the	the	DET
ftr-450	241	30	employee	employee	NOUN
ftr-450	241	31	rather	rather	ADV
ftr-450	241	32	than	than	ADP
ftr-450	241	33	the	the	DET
ftr-450	241	34	employer	employer	NOUN
ftr-450	241	35	who	who	PRON
ftr-450	241	36	makes	make	VERB
ftr-450	241	37	the	the	DET
ftr-450	241	38	allocation	allocation	NOUN
ftr-450	241	39	and	and	CCONJ
ftr-450	241	40	investment	investment	NOUN
ftr-450	241	41	decisions	decision	NOUN
ftr-450	241	42	regarding	regard	VERB
ftr-450	241	43	plan	plan	NOUN
ftr-450	241	44	assets	asset	NOUN
ftr-450	241	45	.	.	PUNCT
ftr-450	242	1	in	in	ADP
ftr-450	242	2	such	such	ADJ
ftr-450	242	3	plans	plan	NOUN
ftr-450	242	4	,	,	PUNCT
ftr-450	242	5	the	the	DET
ftr-450	242	6	employers=	employers=	NUM
ftr-450	242	7	liability	liability	NOUN
ftr-450	242	8	for	for	ADP
ftr-450	242	9	poor	poor	ADJ
ftr-450	242	10	investment	investment	NOUN
ftr-450	242	11	performance	performance	NOUN
ftr-450	242	12	as	as	ADP
ftr-450	242	13	a	a	DET
ftr-450	242	14	plan	plan	NOUN
ftr-450	242	15	fiduciary	fiduciary	NOUN
ftr-450	242	16	is	be	AUX
ftr-450	242	17	reduced	reduce	VERB
ftr-450	242	18	;	;	PUNCT
ftr-450	242	19	consequently	consequently	ADV
ftr-450	242	20	,	,	PUNCT
ftr-450	242	21	many	many	ADJ
ftr-450	242	22	of	of	ADP
ftr-450	242	23	149	149	NUM
ftr-450	242	24	.	.	PUNCT
ftr-450	243	1	28	28	NUM
ftr-450	243	2	.	.	PUNCT
ftr-450	244	1	another	another	DET
ftr-450	244	2	significant	significant	ADJ
ftr-450	244	3	reason	reason	NOUN
ftr-450	244	4	that	that	PRON
ftr-450	244	5	defined	define	VERB
ftr-450	244	6	contribution	contribution	NOUN
ftr-450	244	7	plans	plan	NOUN
ftr-450	244	8	are	be	AUX
ftr-450	244	9	often	often	ADV
ftr-450	244	10	selected	select	VERB
ftr-450	244	11	by	by	ADP
ftr-450	244	12	employees	employee	NOUN
ftr-450	244	13	as	as	ADP
ftr-450	244	14	the	the	DET
ftr-450	244	15	plan	plan	NOUN
ftr-450	244	16	type	type	NOUN
ftr-450	244	17	of	of	ADP
ftr-450	244	18	choice	choice	NOUN
ftr-450	244	19	is	be	AUX
ftr-450	244	20	because	because	SCONJ
ftr-450	244	21	the	the	DET
ftr-450	244	22	defined	define	VERB
ftr-450	244	23	contribution	contribution	NOUN
ftr-450	244	24	plan	plan	NOUN
ftr-450	244	25	structure	structure	NOUN
ftr-450	244	26	is	be	AUX
ftr-450	244	27	more	more	ADV
ftr-450	244	28	advantageous	advantageous	ADJ
ftr-450	244	29	to	to	ADP
ftr-450	244	30	the	the	DET
ftr-450	244	31	more	more	ADV
ftr-450	244	32	mobile	mobile	ADJ
ftr-450	244	33	members	member	NOUN
ftr-450	244	34	of	of	ADP
ftr-450	244	35	the	the	DET
ftr-450	244	36	workforce	workforce	NOUN
ftr-450	244	37	with	with	ADP
ftr-450	244	38	respect	respect	NOUN
ftr-450	244	39	to	to	ADP
ftr-450	244	40	the	the	DET
ftr-450	244	41	way	way	NOUN
ftr-450	244	42	it	it	PRON
ftr-450	244	43	measures	measure	VERB
ftr-450	244	44	vested	vested	ADJ
ftr-450	244	45	benefits	benefit	NOUN
ftr-450	244	46	.	.	PUNCT
ftr-450	245	1	for	for	ADP
ftr-450	245	2	example	example	NOUN
ftr-450	245	3	,	,	PUNCT
ftr-450	245	4	if	if	SCONJ
ftr-450	245	5	an	an	DET
ftr-450	245	6	employee	employee	NOUN
ftr-450	245	7	terminates	terminate	VERB
ftr-450	245	8	employment	employment	NOUN
ftr-450	245	9	at	at	ADP
ftr-450	245	10	age	age	NOUN
ftr-450	245	11	35	35	NUM
ftr-450	245	12	after	after	ADP
ftr-450	245	13	10	10	NUM
ftr-450	245	14	years	year	NOUN
ftr-450	245	15	of	of	ADP
ftr-450	245	16	service	service	NOUN
ftr-450	245	17	and	and	CCONJ
ftr-450	245	18	the	the	DET
ftr-450	245	19	retirement	retirement	NOUN
ftr-450	245	20	benefit	benefit	NOUN
ftr-450	245	21	provided	provide	VERB
ftr-450	245	22	by	by	ADP
ftr-450	245	23	the	the	DET
ftr-450	245	24	plan	plan	NOUN
ftr-450	245	25	is	be	AUX
ftr-450	245	26	1	1	NUM
ftr-450	245	27	%	%	NOUN
ftr-450	245	28	per	per	ADP
ftr-450	245	29	year	year	NOUN
ftr-450	245	30	of	of	ADP
ftr-450	245	31	service	service	NOUN
ftr-450	245	32	times	times	PROPN
ftr-450	245	33	final	final	ADJ
ftr-450	245	34	compensation	compensation	NOUN
ftr-450	245	35	,	,	PUNCT
ftr-450	245	36	the	the	DET
ftr-450	245	37	participant	participant	NOUN
ftr-450	245	38	would	would	AUX
ftr-450	245	39	have	have	AUX
ftr-450	245	40	earned	earn	VERB
ftr-450	245	41	10	10	NUM
ftr-450	245	42	%	%	NOUN
ftr-450	245	43	at	at	ADP
ftr-450	245	44	the	the	DET
ftr-450	245	45	time	time	NOUN
ftr-450	245	46	of	of	ADP
ftr-450	245	47	termination	termination	NOUN
ftr-450	245	48	.	.	PUNCT
ftr-450	246	1	in	in	ADP
ftr-450	246	2	contrast	contrast	NOUN
ftr-450	246	3	,	,	PUNCT
ftr-450	246	4	in	in	ADP
ftr-450	246	5	a	a	DET
ftr-450	246	6	defined	define	VERB
ftr-450	246	7	benefit	benefit	NOUN
ftr-450	246	8	plan	plan	NOUN
ftr-450	246	9	,	,	PUNCT
ftr-450	246	10	the	the	DET
ftr-450	246	11	contribution	contribution	NOUN
ftr-450	246	12	level	level	NOUN
ftr-450	246	13	anticipates	anticipate	VERB
ftr-450	246	14	a	a	DET
ftr-450	246	15	certain	certain	ADJ
ftr-450	246	16	level	level	NOUN
ftr-450	246	17	of	of	ADP
ftr-450	246	18	benefits	benefit	NOUN
ftr-450	246	19	based	base	VERB
ftr-450	246	20	on	on	ADP
ftr-450	246	21	estimated	estimate	VERB
ftr-450	246	22	final	final	ADJ
ftr-450	246	23	pay	pay	NOUN
ftr-450	246	24	;	;	PUNCT
ftr-450	246	25	thus	thus	ADV
ftr-450	246	26	,	,	PUNCT
ftr-450	246	27	the	the	DET
ftr-450	246	28	percentage	percentage	NOUN
ftr-450	246	29	of	of	ADP
ftr-450	246	30	contribution	contribution	NOUN
ftr-450	246	31	and	and	CCONJ
ftr-450	246	32	the	the	DET
ftr-450	246	33	accumulation	accumulation	NOUN
ftr-450	246	34	at	at	ADP
ftr-450	246	35	any	any	DET
ftr-450	246	36	given	give	VERB
ftr-450	246	37	point	point	NOUN
ftr-450	246	38	will	will	AUX
ftr-450	246	39	be	be	AUX
ftr-450	246	40	greater	great	ADJ
ftr-450	246	41	than	than	SCONJ
ftr-450	246	42	if	if	SCONJ
ftr-450	246	43	no	no	DET
ftr-450	246	44	increase	increase	NOUN
ftr-450	246	45	in	in	ADP
ftr-450	246	46	pay	pay	NOUN
ftr-450	246	47	were	be	AUX
ftr-450	246	48	anticipated	anticipate	VERB
ftr-450	246	49	.	.	PUNCT
ftr-450	247	1	see	see	VERB
ftr-450	247	2	halperin	halperin	NOUN
ftr-450	247	3	,	,	PUNCT
ftr-450	247	4	supra	supra	PROPN
ftr-450	247	5	note	note	PROPN
ftr-450	247	6	8	8	NUM
ftr-450	247	7	,	,	PUNCT
ftr-450	247	8	at	at	ADP
ftr-450	247	9	185	185	NUM
ftr-450	247	10	-	-	SYM
ftr-450	247	11	86	86	NUM
ftr-450	247	12	.	.	PUNCT
ftr-450	247	13	29	29	NUM
ftr-450	247	14	.	.	PUNCT
ftr-450	248	1	see	see	VERB
ftr-450	248	2	irc	irc	PROPN
ftr-450	248	3	'	'	PUNCT
ftr-450	248	4	411	411	NUM
ftr-450	248	5	(	(	PUNCT
ftr-450	248	6	providing	provide	VERB
ftr-450	248	7	minimum	minimum	ADJ
ftr-450	248	8	vesting	vesting	NOUN
ftr-450	248	9	standards	standard	NOUN
ftr-450	248	10	for	for	ADP
ftr-450	248	11	qualified	qualified	ADJ
ftr-450	248	12	plans	plan	NOUN
ftr-450	248	13	)	)	PUNCT
ftr-450	248	14	;	;	PUNCT
ftr-450	248	15	see	see	VERB
ftr-450	248	16	also	also	ADV
ftr-450	248	17	generally	generally	ADV
ftr-450	248	18	langbein	langbein	ADJ
ftr-450	248	19	&	&	CCONJ
ftr-450	248	20	wolk	wolk	NOUN
ftr-450	248	21	,	,	PUNCT
ftr-450	248	22	supra	supra	PROPN
ftr-450	248	23	note	note	NOUN
ftr-450	248	24	5	5	NUM
ftr-450	248	25	,	,	PUNCT
ftr-450	248	26	at	at	ADP
ftr-450	248	27	109	109	NUM
ftr-450	248	28	-	-	SYM
ftr-450	248	29	14	14	NUM
ftr-450	248	30	.	.	PUNCT
ftr-450	249	1	although	although	SCONJ
ftr-450	249	2	not	not	PART
ftr-450	249	3	required	require	VERB
ftr-450	249	4	by	by	ADP
ftr-450	249	5	the	the	DET
ftr-450	249	6	minimum	minimum	ADJ
ftr-450	249	7	vesting	vesting	NOUN
ftr-450	249	8	standards	standard	NOUN
ftr-450	249	9	,	,	PUNCT
ftr-450	249	10	the	the	DET
ftr-450	249	11	vesting	vest	VERB
ftr-450	249	12	standards	standard	NOUN
ftr-450	249	13	have	have	AUX
ftr-450	249	14	historically	historically	ADV
ftr-450	249	15	been	be	AUX
ftr-450	249	16	more	more	ADV
ftr-450	249	17	generous	generous	ADJ
ftr-450	249	18	in	in	ADP
ftr-450	249	19	defined	define	VERB
ftr-450	249	20	contribution	contribution	NOUN
ftr-450	249	21	plans	plan	NOUN
ftr-450	249	22	.	.	PUNCT
ftr-450	250	1	i	i	PRON
ftr-450	250	2	d.	d.	PROPN
ftr-450	250	3	however	however	ADV
ftr-450	250	4	,	,	PUNCT
ftr-450	250	5	no	no	DET
ftr-450	250	6	rules	rule	NOUN
ftr-450	250	7	prevent	prevent	VERB
ftr-450	250	8	a	a	DET
ftr-450	250	9	defined	define	VERB
ftr-450	250	10	benefit	benefit	NOUN
ftr-450	250	11	plan	plan	NOUN
ftr-450	250	12	from	from	ADP
ftr-450	250	13	being	be	AUX
ftr-450	250	14	just	just	ADV
ftr-450	250	15	as	as	ADV
ftr-450	250	16	liberal	liberal	ADJ
ftr-450	250	17	in	in	ADP
ftr-450	250	18	its	its	PRON
ftr-450	250	19	vesting	vesting	NOUN
ftr-450	250	20	and	and	CCONJ
ftr-450	250	21	distribution	distribution	NOUN
ftr-450	250	22	rules	rule	NOUN
ftr-450	250	23	.	.	PUNCT
ftr-450	251	1	30	30	X
ftr-450	251	2	.	.	PUNCT
ftr-450	252	1	these	these	DET
ftr-450	252	2	plans	plan	NOUN
ftr-450	252	3	are	be	AUX
ftr-450	252	4	referred	refer	VERB
ftr-450	252	5	to	to	ADP
ftr-450	252	6	as	as	ADP
ftr-450	252	7	participant	participant	ADJ
ftr-450	252	8	directed	direct	VERB
ftr-450	252	9	plans	plan	NOUN
ftr-450	252	10	.	.	PUNCT
ftr-450	253	1	see	see	VERB
ftr-450	253	2	infra	infra	NOUN
ftr-450	253	3	part	part	NOUN
ftr-450	253	4	ii.c.1	ii.c.1	NOUN
ftr-450	253	5	;	;	PUNCT
ftr-450	253	6	see	see	VERB
ftr-450	253	7	also	also	ADV
ftr-450	253	8	michael	michael	PROPN
ftr-450	253	9	j.	j.	PROPN
ftr-450	253	10	canan	canan	PROPN
ftr-450	253	11	,	,	PUNCT
ftr-450	253	12	qualified	qualified	ADJ
ftr-450	253	13	retirement	retirement	NOUN
ftr-450	253	14	and	and	CCONJ
ftr-450	253	15	other	other	ADJ
ftr-450	253	16	employee	employee	NOUN
ftr-450	253	17	benefit	benefit	NOUN
ftr-450	253	18	plans	plan	NOUN
ftr-450	253	19	'	'	PART
ftr-450	253	20	16.3	16.3	NUM
ftr-450	253	21	,	,	PUNCT
ftr-450	253	22	at	at	ADP
ftr-450	253	23	787	787	NUM
ftr-450	253	24	-	-	SYM
ftr-450	253	25	88	88	NUM
ftr-450	253	26	(	(	PUNCT
ftr-450	253	27	1996	1996	NUM
ftr-450	253	28	student	student	NOUN
ftr-450	253	29	ed	ed	NOUN
ftr-450	253	30	.	.	PUNCT
ftr-450	253	31	)	)	PUNCT
ftr-450	253	32	;	;	PUNCT
ftr-450	253	33	langbein	langbein	ADJ
ftr-450	253	34	&	&	CCONJ
ftr-450	253	35	wolk	wolk	PROPN
ftr-450	253	36	,	,	PUNCT
ftr-450	253	37	supra	supra	PROPN
ftr-450	253	38	note	note	NOUN
ftr-450	253	39	5	5	NUM
ftr-450	253	40	,	,	PUNCT
ftr-450	253	41	at	at	ADP
ftr-450	253	42	50	50	NUM
ftr-450	253	43	-	-	SYM
ftr-450	253	44	51	51	NUM
ftr-450	253	45	,	,	PUNCT
ftr-450	253	46	347	347	NUM
ftr-450	253	47	-	-	SYM
ftr-450	253	48	48	48	NUM
ftr-450	253	49	;	;	PUNCT
ftr-450	253	50	john	john	PROPN
ftr-450	253	51	j.	j.	PROPN
ftr-450	253	52	mcgrath	mcgrath	PROPN
ftr-450	253	53	,	,	PUNCT
ftr-450	253	54	integration	integration	NOUN
ftr-450	253	55	of	of	ADP
ftr-450	253	56	benefits	benefit	NOUN
ftr-450	253	57	and	and	CCONJ
ftr-450	253	58	allocation	allocation	NOUN
ftr-450	253	59	formula	formula	NOUN
ftr-450	253	60	,	,	PUNCT
ftr-450	253	61	402	402	NUM
ftr-450	253	62	pli	pli	PROPN
ftr-450	253	63	/	/	SYM
ftr-450	253	64	tax	tax	NOUN
ftr-450	253	65	385	385	NUM
ftr-450	253	66	,	,	PUNCT
ftr-450	253	67	414	414	NUM
ftr-450	253	68	(	(	PUNCT
ftr-450	253	69	1997	1997	NUM
ftr-450	253	70	)	)	PUNCT
ftr-450	253	71	.	.	PUNCT
ftr-450	254	1	31	31	NUM
ftr-450	254	2	.	.	X
ftr-450	255	1	amost	amost	ADV
ftr-450	255	2	of	of	ADP
ftr-450	255	3	[	[	X
ftr-450	255	4	erisa	erisa	NOUN
ftr-450	255	5	=	=	SYM
ftr-450	255	6	s	s	PART
ftr-450	255	7	]	]	X
ftr-450	255	8	fiduciary	fiduciary	ADJ
ftr-450	255	9	standards	standard	NOUN
ftr-450	255	10	represent	represent	VERB
ftr-450	255	11	a	a	DET
ftr-450	255	12	codification	codification	NOUN
ftr-450	255	13	of	of	ADP
ftr-450	255	14	the	the	DET
ftr-450	255	15	common	common	ADJ
ftr-450	255	16	law	law	NOUN
ftr-450	255	17	of	of	ADP
ftr-450	255	18	trusts.@	trusts.@	PROPN
ftr-450	255	19	elaine	elaine	PROPN
ftr-450	255	20	mcclatchey	mcclatchey	PROPN
ftr-450	255	21	darroch	darroch	PROPN
ftr-450	255	22	,	,	PUNCT
ftr-450	255	23	mertens	mertens	PROPN
ftr-450	255	24	v.	v.	PROPN
ftr-450	255	25	hewitt	hewitt	PROPN
ftr-450	255	26	associates	associates	PROPN
ftr-450	255	27	:	:	PUNCT
ftr-450	255	28	the	the	DET
ftr-450	255	29	supreme	supreme	PROPN
ftr-450	255	30	court	court	PROPN
ftr-450	255	31	=	=	SYM
ftr-450	255	32	s	s	PART
ftr-450	255	33	dismantling	dismantle	VERB
ftr-450	255	34	of	of	ADP
ftr-450	255	35	civil	civil	ADJ
ftr-450	255	36	enforcement	enforcement	NOUN
ftr-450	255	37	under	under	ADP
ftr-450	255	38	erisa	erisa	NOUN
ftr-450	255	39	,	,	PUNCT
ftr-450	255	40	1994	1994	NUM
ftr-450	255	41	det	det	PROPN
ftr-450	255	42	.	.	PUNCT
ftr-450	256	1	c.l	c.l	PROPN
ftr-450	256	2	.	.	PROPN
ftr-450	256	3	rev	rev	PROPN
ftr-450	256	4	.	.	PROPN
ftr-450	256	5	1089	1089	NUM
ftr-450	256	6	,	,	PUNCT
ftr-450	256	7	1092	1092	NUM
ftr-450	256	8	.	.	PUNCT
ftr-450	257	1	the	the	DET
ftr-450	257	2	fiduciary	fiduciary	ADJ
ftr-450	257	3	standards	standard	NOUN
ftr-450	257	4	were	be	AUX
ftr-450	257	5	included	include	VERB
ftr-450	257	6	in	in	ADP
ftr-450	257	7	erisa	erisa	NOUN
ftr-450	257	8	as	as	ADP
ftr-450	257	9	a	a	DET
ftr-450	257	10	response	response	NOUN
ftr-450	257	11	by	by	ADP
ftr-450	257	12	congress	congress	PROPN
ftr-450	257	13	to	to	ADP
ftr-450	257	14	the	the	DET
ftr-450	257	15	akickbacks	akickback	NOUN
ftr-450	257	16	,	,	PUNCT
ftr-450	257	17	embezzlement	embezzlement	NOUN
ftr-450	257	18	,	,	PUNCT
ftr-450	257	19	outrageous	outrageous	ADJ
ftr-450	257	20	administrative	administrative	ADJ
ftr-450	257	21	costs	cost	NOUN
ftr-450	257	22	,	,	PUNCT
ftr-450	257	23	and	and	CCONJ
ftr-450	257	24	excessive	excessive	ADJ
ftr-450	257	25	investments	investment	NOUN
ftr-450	257	26	in	in	ADP
ftr-450	257	27	the	the	DET
ftr-450	257	28	securities	security	NOUN
ftr-450	257	29	of	of	ADP
ftr-450	257	30	plan	plan	NOUN
ftr-450	257	31	sponsors	sponsor	NOUN
ftr-450	257	32	/	/	SYM
ftr-450	257	33	employers@	employers@	PROPN
ftr-450	257	34	discovered	discover	VERB
ftr-450	257	35	through	through	ADP
ftr-450	257	36	senate	senate	PROPN
ftr-450	257	37	committee	committee	NOUN
ftr-450	257	38	investigations	investigation	NOUN
ftr-450	257	39	in	in	ADP
ftr-450	257	40	the	the	DET
ftr-450	257	41	1950s	1950s	NUM
ftr-450	257	42	.	.	PUNCT
ftr-450	258	1	i	i	PRON
ftr-450	258	2	d.	d.	PROPN
ftr-450	258	3	616	616	NUM
ftr-450	258	4	florida	florida	PROPN
ftr-450	258	5	tax	tax	PROPN
ftr-450	258	6	review	review	NOUN
ftr-450	258	7	[	[	X
ftr-450	258	8	vol	vol	NOUN
ftr-450	258	9	.	.	PUNCT
ftr-450	258	10	4:9	4:9	NUM
ftr-450	259	1	the	the	DET
ftr-450	259	2	fiduciary	fiduciary	ADJ
ftr-450	259	3	rules	rule	NOUN
ftr-450	259	4	are	be	AUX
ftr-450	259	5	irrelevant	irrelevant	ADJ
ftr-450	259	6	for	for	ADP
ftr-450	259	7	such	such	ADJ
ftr-450	259	8	plans.32	plans.32	NOUN
ftr-450	259	9	thus	thus	ADV
ftr-450	259	10	,	,	PUNCT
ftr-450	259	11	participant	participant	ADJ
ftr-450	259	12	involvement	involvement	NOUN
ftr-450	259	13	creates	create	VERB
ftr-450	259	14	tension	tension	NOUN
ftr-450	259	15	between	between	ADP
ftr-450	259	16	individual	individual	ADJ
ftr-450	259	17	choice	choice	NOUN
ftr-450	259	18	and	and	CCONJ
ftr-450	259	19	the	the	DET
ftr-450	259	20	retirement	retirement	NOUN
ftr-450	259	21	benefit	benefit	NOUN
ftr-450	259	22	protection	protection	NOUN
ftr-450	259	23	provided	provide	VERB
ftr-450	259	24	by	by	ADP
ftr-450	259	25	the	the	DET
ftr-450	259	26	fiduciary	fiduciary	ADJ
ftr-450	259	27	laws	law	NOUN
ftr-450	259	28	.	.	PUNCT
ftr-450	260	1	on	on	ADP
ftr-450	260	2	the	the	DET
ftr-450	260	3	one	one	NUM
ftr-450	260	4	hand	hand	NOUN
ftr-450	260	5	,	,	PUNCT
ftr-450	260	6	participant	participant	ADJ
ftr-450	260	7	involvement	involvement	NOUN
ftr-450	260	8	is	be	AUX
ftr-450	260	9	desirable	desirable	ADJ
ftr-450	260	10	because	because	SCONJ
ftr-450	260	11	it	it	PRON
ftr-450	260	12	allows	allow	VERB
ftr-450	260	13	employees	employee	NOUN
ftr-450	260	14	to	to	PART
ftr-450	260	15	be	be	AUX
ftr-450	260	16	more	more	ADV
ftr-450	260	17	active	active	ADJ
ftr-450	260	18	in	in	ADP
ftr-450	260	19	the	the	DET
ftr-450	260	20	management	management	NOUN
ftr-450	260	21	of	of	ADP
ftr-450	260	22	their	their	PRON
ftr-450	260	23	retirement	retirement	NOUN
ftr-450	260	24	assets	asset	NOUN
ftr-450	260	25	;	;	PUNCT
ftr-450	260	26	on	on	ADP
ftr-450	260	27	the	the	DET
ftr-450	260	28	other	other	ADJ
ftr-450	260	29	hand	hand	NOUN
ftr-450	260	30	,	,	PUNCT
ftr-450	260	31	when	when	SCONJ
ftr-450	260	32	participants	participant	NOUN
ftr-450	260	33	who	who	PRON
ftr-450	260	34	lack	lack	VERB
ftr-450	260	35	financial	financial	ADJ
ftr-450	260	36	expertise	expertise	NOUN
ftr-450	260	37	make	make	VERB
ftr-450	260	38	investment	investment	NOUN
ftr-450	260	39	decisions	decision	NOUN
ftr-450	260	40	,	,	PUNCT
ftr-450	260	41	their	their	PRON
ftr-450	260	42	assets	asset	NOUN
ftr-450	260	43	are	be	AUX
ftr-450	260	44	often	often	ADV
ftr-450	260	45	exposed	expose	VERB
ftr-450	260	46	to	to	ADP
ftr-450	260	47	much	much	ADV
ftr-450	260	48	greater	great	ADJ
ftr-450	260	49	risks	risk	NOUN
ftr-450	260	50	.	.	PUNCT
ftr-450	261	1	32	32	NUM
ftr-450	261	2	.	.	PUNCT
ftr-450	262	1	in	in	ADP
ftr-450	262	2	some	some	DET
ftr-450	262	3	instances	instance	NOUN
ftr-450	262	4	,	,	PUNCT
ftr-450	262	5	the	the	DET
ftr-450	262	6	fiduciary	fiduciary	ADJ
ftr-450	262	7	rules	rule	NOUN
ftr-450	262	8	have	have	AUX
ftr-450	262	9	been	be	AUX
ftr-450	262	10	used	use	VERB
ftr-450	262	11	to	to	PART
ftr-450	262	12	provide	provide	VERB
ftr-450	262	13	only	only	ADV
ftr-450	262	14	limited	limited	ADJ
ftr-450	262	15	relief	relief	NOUN
ftr-450	262	16	for	for	ADP
ftr-450	262	17	fiduciary	fiduciary	ADJ
ftr-450	262	18	breaches	breach	NOUN
ftr-450	262	19	in	in	ADP
ftr-450	262	20	defined	define	VERB
ftr-450	262	21	contribution	contribution	NOUN
ftr-450	262	22	plans	plan	NOUN
ftr-450	262	23	.	.	PUNCT
ftr-450	263	1	aif	aif	PROPN
ftr-450	263	2	a	a	DET
ftr-450	263	3	participant	participant	NOUN
ftr-450	263	4	.	.	PUNCT
ftr-450	263	5	.	.	PUNCT
ftr-450	263	6	.	.	PUNCT
ftr-450	264	1	exercises	exercise	VERB
ftr-450	264	2	control	control	VERB
ftr-450	264	3	over	over	ADP
ftr-450	264	4	the	the	DET
ftr-450	264	5	assets	asset	NOUN
ftr-450	264	6	in	in	ADP
ftr-450	264	7	his	his	PRON
ftr-450	264	8	account	account	NOUN
ftr-450	264	9	,	,	PUNCT
ftr-450	264	10	the	the	DET
ftr-450	264	11	fiduciaries	fiduciary	NOUN
ftr-450	264	12	of	of	ADP
ftr-450	264	13	the	the	DET
ftr-450	264	14	plan	plan	NOUN
ftr-450	264	15	will	will	AUX
ftr-450	264	16	not	not	PART
ftr-450	264	17	be	be	AUX
ftr-450	264	18	liable	liable	ADJ
ftr-450	264	19	for	for	ADP
ftr-450	264	20	any	any	DET
ftr-450	264	21	loss	loss	NOUN
ftr-450	264	22	or	or	CCONJ
ftr-450	264	23	for	for	ADP
ftr-450	264	24	any	any	DET
ftr-450	264	25	breach	breach	NOUN
ftr-450	264	26	of	of	ADP
ftr-450	264	27	fiduciary	fiduciary	ADJ
ftr-450	264	28	duty	duty	NOUN
ftr-450	264	29	which	which	PRON
ftr-450	264	30	is	be	AUX
ftr-450	264	31	the	the	DET
ftr-450	264	32	result	result	NOUN
ftr-450	264	33	of	of	ADP
ftr-450	264	34	the	the	DET
ftr-450	264	35	participant	participant	NOUN
ftr-450	265	1	=	=	NOUN
ftr-450	265	2	s	s	PART
ftr-450	265	3	exercise	exercise	NOUN
ftr-450	265	4	of	of	ADP
ftr-450	265	5	control.@	control.@	PROPN
ftr-450	265	6	joseph	joseph	PROPN
ftr-450	265	7	r.	r.	PROPN
ftr-450	265	8	simone	simone	PROPN
ftr-450	265	9	&	&	CCONJ
ftr-450	265	10	glenn	glenn	PROPN
ftr-450	265	11	e.	e.	PROPN
ftr-450	265	12	butash	butash	PROPN
ftr-450	265	13	,	,	PUNCT
ftr-450	265	14	statutory	statutory	ADJ
ftr-450	265	15	framework	framework	NOUN
ftr-450	265	16	,	,	PUNCT
ftr-450	265	17	alanguage@	alanguage@	X
ftr-450	265	18	and	and	CCONJ
ftr-450	265	19	fiduciary	fiduciary	ADJ
ftr-450	265	20	responsibility	responsibility	NOUN
ftr-450	265	21	provisions	provision	NOUN
ftr-450	265	22	of	of	ADP
ftr-450	265	23	erisa	erisa	NOUN
ftr-450	265	24	,	,	PUNCT
ftr-450	265	25	385	385	NUM
ftr-450	265	26	pli	pli	PROPN
ftr-450	265	27	/	/	SYM
ftr-450	265	28	tax	tax	NOUN
ftr-450	265	29	7	7	NUM
ftr-450	265	30	,	,	PUNCT
ftr-450	265	31	28	28	NUM
ftr-450	265	32	(	(	PUNCT
ftr-450	265	33	1996	1996	NUM
ftr-450	265	34	)	)	PUNCT
ftr-450	265	35	(	(	PUNCT
ftr-450	265	36	footnotes	footnote	NOUN
ftr-450	265	37	omitted	omit	VERB
ftr-450	265	38	)	)	PUNCT
ftr-450	265	39	.	.	PUNCT
ftr-450	266	1	2000	2000	NUM
ftr-450	266	2	]	]	PUNCT
ftr-450	267	1	rethinking	rethink	VERB
ftr-450	267	2	the	the	DET
ftr-450	267	3	risk	risk	NOUN
ftr-450	267	4	of	of	ADP
ftr-450	267	5	defined	define	VERB
ftr-450	267	6	contribution	contribution	NOUN
ftr-450	267	7	plans	plan	VERB
ftr-450	267	8	617	617	NUM
ftr-450	267	9	a	a	DET
ftr-450	267	10	second	second	ADJ
ftr-450	267	11	reason	reason	NOUN
ftr-450	267	12	defined	define	VERB
ftr-450	267	13	contribution	contribution	NOUN
ftr-450	267	14	plan	plan	NOUN
ftr-450	267	15	participants	participant	NOUN
ftr-450	267	16	are	be	AUX
ftr-450	267	17	more	more	ADV
ftr-450	267	18	likely	likely	ADJ
ftr-450	267	19	to	to	PART
ftr-450	267	20	experience	experience	VERB
ftr-450	267	21	shortfalls	shortfall	NOUN
ftr-450	267	22	in	in	ADP
ftr-450	267	23	their	their	PRON
ftr-450	267	24	retirement	retirement	NOUN
ftr-450	267	25	benefits	benefit	NOUN
ftr-450	267	26	is	be	AUX
ftr-450	267	27	because	because	SCONJ
ftr-450	267	28	the	the	DET
ftr-450	267	29	insurance	insurance	NOUN
ftr-450	267	30	program	program	NOUN
ftr-450	267	31	for	for	ADP
ftr-450	267	32	retirement	retirement	NOUN
ftr-450	267	33	plans	plan	NOUN
ftr-450	267	34	has	have	VERB
ftr-450	267	35	a	a	DET
ftr-450	267	36	gap	gap	NOUN
ftr-450	267	37	in	in	ADP
ftr-450	267	38	its	its	PRON
ftr-450	267	39	insurance	insurance	NOUN
ftr-450	267	40	protection	protection	NOUN
ftr-450	267	41	.	.	PUNCT
ftr-450	268	1	as	as	SCONJ
ftr-450	268	2	mentioned	mention	VERB
ftr-450	268	3	earlier	early	ADV
ftr-450	268	4	,	,	PUNCT
ftr-450	268	5	defined	define	VERB
ftr-450	268	6	benefit	benefit	NOUN
ftr-450	268	7	plans	plan	NOUN
ftr-450	268	8	are	be	AUX
ftr-450	268	9	insured	insure	VERB
ftr-450	268	10	by	by	ADP
ftr-450	268	11	the	the	DET
ftr-450	268	12	pbgc	pbgc	PROPN
ftr-450	268	13	,	,	PUNCT
ftr-450	268	14	whereas	whereas	SCONJ
ftr-450	268	15	defined	define	VERB
ftr-450	268	16	contribution	contribution	NOUN
ftr-450	268	17	plans	plan	NOUN
ftr-450	268	18	are	be	AUX
ftr-450	268	19	not	not	PART
ftr-450	268	20	.	.	PUNCT
ftr-450	269	1	defined	define	VERB
ftr-450	269	2	contribution	contribution	NOUN
ftr-450	269	3	plans	plan	NOUN
ftr-450	269	4	are	be	AUX
ftr-450	269	5	not	not	PART
ftr-450	269	6	insured	insure	VERB
ftr-450	269	7	because	because	SCONJ
ftr-450	269	8	there	there	PRON
ftr-450	269	9	is	be	VERB
ftr-450	269	10	a	a	DET
ftr-450	269	11	reluctance	reluctance	NOUN
ftr-450	269	12	on	on	ADP
ftr-450	269	13	the	the	DET
ftr-450	269	14	part	part	NOUN
ftr-450	269	15	of	of	ADP
ftr-450	269	16	policymakers	policymaker	NOUN
ftr-450	269	17	to	to	PART
ftr-450	269	18	insure	insure	VERB
ftr-450	269	19	investment	investment	NOUN
ftr-450	269	20	performance	performance	NOUN
ftr-450	269	21	,	,	PUNCT
ftr-450	269	22	as	as	SCONJ
ftr-450	269	23	opposed	oppose	VERB
ftr-450	269	24	to	to	ADP
ftr-450	269	25	calculable	calculable	ADJ
ftr-450	269	26	retirement	retirement	NOUN
ftr-450	269	27	benefits.33	benefits.33	NOUN
ftr-450	269	28	interestingly	interestingly	ADV
ftr-450	269	29	,	,	PUNCT
ftr-450	269	30	the	the	DET
ftr-450	269	31	distinction	distinction	NOUN
ftr-450	269	32	between	between	ADP
ftr-450	269	33	insuring	insure	VERB
ftr-450	269	34	investment	investment	NOUN
ftr-450	269	35	performance	performance	NOUN
ftr-450	269	36	and	and	CCONJ
ftr-450	269	37	insuring	insure	VERB
ftr-450	269	38	calculable	calculable	ADJ
ftr-450	269	39	benefits	benefit	NOUN
ftr-450	269	40	is	be	AUX
ftr-450	269	41	largely	largely	ADV
ftr-450	269	42	one	one	NUM
ftr-450	269	43	of	of	ADP
ftr-450	269	44	perception	perception	NOUN
ftr-450	269	45	.	.	PUNCT
ftr-450	270	1	although	although	SCONJ
ftr-450	270	2	insuring	insure	VERB
ftr-450	270	3	a	a	DET
ftr-450	270	4	minimum	minimum	ADJ
ftr-450	270	5	return	return	NOUN
ftr-450	270	6	in	in	ADP
ftr-450	270	7	a	a	DET
ftr-450	270	8	defined	define	VERB
ftr-450	270	9	contribution	contribution	NOUN
ftr-450	270	10	plan	plan	NOUN
ftr-450	270	11	may	may	AUX
ftr-450	270	12	appear	appear	VERB
ftr-450	270	13	problematic	problematic	ADJ
ftr-450	270	14	and	and	CCONJ
ftr-450	270	15	incompatible	incompatible	ADJ
ftr-450	270	16	with	with	ADP
ftr-450	270	17	the	the	DET
ftr-450	270	18	existing	exist	VERB
ftr-450	270	19	defined	define	VERB
ftr-450	270	20	benefit	benefit	NOUN
ftr-450	270	21	plan	plan	NOUN
ftr-450	270	22	insurance	insurance	NOUN
ftr-450	270	23	model	model	NOUN
ftr-450	270	24	,	,	PUNCT
ftr-450	270	25	a	a	DET
ftr-450	270	26	guarantee	guarantee	NOUN
ftr-450	270	27	of	of	ADP
ftr-450	270	28	a	a	DET
ftr-450	270	29	minimum	minimum	ADJ
ftr-450	270	30	investment	investment	NOUN
ftr-450	270	31	return	return	NOUN
ftr-450	270	32	can	can	AUX
ftr-450	270	33	be	be	AUX
ftr-450	270	34	exactly	exactly	ADV
ftr-450	270	35	what	what	PRON
ftr-450	270	36	occurs	occur	VERB
ftr-450	270	37	in	in	ADP
ftr-450	270	38	a	a	DET
ftr-450	270	39	defined	define	VERB
ftr-450	270	40	benefit	benefit	NOUN
ftr-450	270	41	plan	plan	NOUN
ftr-450	270	42	under	under	ADP
ftr-450	270	43	current	current	ADJ
ftr-450	270	44	law	law	NOUN
ftr-450	270	45	.	.	PUNCT
ftr-450	271	1	the	the	DET
ftr-450	271	2	disparate	disparate	ADJ
ftr-450	271	3	treatment	treatment	NOUN
ftr-450	271	4	of	of	ADP
ftr-450	271	5	investment	investment	NOUN
ftr-450	271	6	performance	performance	NOUN
ftr-450	271	7	in	in	ADP
ftr-450	271	8	the	the	DET
ftr-450	271	9	two	two	NUM
ftr-450	271	10	types	type	NOUN
ftr-450	271	11	of	of	ADP
ftr-450	271	12	plans	plan	NOUN
ftr-450	271	13	can	can	AUX
ftr-450	271	14	be	be	AUX
ftr-450	271	15	illustrated	illustrate	VERB
ftr-450	271	16	best	good	ADJ
ftr-450	271	17	by	by	ADP
ftr-450	271	18	contrasting	contrast	VERB
ftr-450	271	19	a	a	DET
ftr-450	271	20	traditional	traditional	ADJ
ftr-450	271	21	defined	define	VERB
ftr-450	271	22	contribution	contribution	NOUN
ftr-450	271	23	plan	plan	NOUN
ftr-450	271	24	,	,	PUNCT
ftr-450	271	25	such	such	ADJ
ftr-450	271	26	as	as	ADP
ftr-450	271	27	a	a	DET
ftr-450	271	28	profit	profit	NOUN
ftr-450	271	29	sharing	share	VERB
ftr-450	271	30	plan,34	plan,34	NOUN
ftr-450	271	31	with	with	ADP
ftr-450	271	32	a	a	DET
ftr-450	271	33	non	non	ADJ
ftr-450	271	34	-	-	ADJ
ftr-450	271	35	traditional	traditional	ADJ
ftr-450	271	36	cash	cash	NOUN
ftr-450	271	37	balance	balance	NOUN
ftr-450	271	38	plan.35	plan.35	VERB
ftr-450	271	39	the	the	DET
ftr-450	271	40	cash	cash	NOUN
ftr-450	271	41	balance	balance	NOUN
ftr-450	271	42	plan	plan	NOUN
ftr-450	271	43	is	be	AUX
ftr-450	271	44	a	a	DET
ftr-450	271	45	hybrid	hybrid	ADJ
ftr-450	271	46	plan	plan	NOUN
ftr-450	271	47	that	that	PRON
ftr-450	271	48	has	have	VERB
ftr-450	271	49	design	design	NOUN
ftr-450	271	50	features	feature	NOUN
ftr-450	271	51	of	of	ADP
ftr-450	271	52	a	a	DET
ftr-450	271	53	defined	define	VERB
ftr-450	271	54	contribution	contribution	NOUN
ftr-450	271	55	plan	plan	NOUN
ftr-450	271	56	,	,	PUNCT
ftr-450	271	57	but	but	CCONJ
ftr-450	271	58	in	in	ADP
ftr-450	271	59	actuality	actuality	NOUN
ftr-450	271	60	is	be	AUX
ftr-450	271	61	a	a	DET
ftr-450	271	62	defined	define	VERB
ftr-450	271	63	benefit	benefit	NOUN
ftr-450	271	64	plan.36	plan.36	NOUN
ftr-450	271	65	the	the	DET
ftr-450	271	66	cash	cash	NOUN
ftr-450	271	67	balance	balance	NOUN
ftr-450	271	68	plan	plan	NOUN
ftr-450	271	69	promises	promise	VERB
ftr-450	271	70	benefits	benefit	NOUN
ftr-450	271	71	in	in	ADP
ftr-450	271	72	the	the	DET
ftr-450	271	73	form	form	NOUN
ftr-450	271	74	of	of	ADP
ftr-450	271	75	a	a	DET
ftr-450	271	76	hypothetical	hypothetical	ADJ
ftr-450	271	77	account	account	NOUN
ftr-450	271	78	which	which	PRON
ftr-450	271	79	increases	increase	VERB
ftr-450	271	80	with	with	ADP
ftr-450	271	81	annual	annual	ADJ
ftr-450	271	82	pay	pay	NOUN
ftr-450	271	83	credits	credit	NOUN
ftr-450	271	84	and	and	CCONJ
ftr-450	271	85	annual	annual	ADJ
ftr-450	271	86	interest	interest	NOUN
ftr-450	271	87	credits.37	credits.37	NOUN
ftr-450	271	88	the	the	DET
ftr-450	271	89	pay	pay	NOUN
ftr-450	271	90	credits	credit	NOUN
ftr-450	271	91	are	be	AUX
ftr-450	271	92	33	33	NUM
ftr-450	271	93	.	.	PUNCT
ftr-450	272	1	see	see	VERB
ftr-450	272	2	infra	infra	NOUN
ftr-450	272	3	part	part	NOUN
ftr-450	272	4	iii.d	iii.d	NOUN
ftr-450	272	5	.	.	PROPN
ftr-450	273	1	34	34	NUM
ftr-450	273	2	.	.	PUNCT
ftr-450	274	1	a	a	DET
ftr-450	274	2	profit	profit	NOUN
ftr-450	274	3	-	-	PUNCT
ftr-450	274	4	sharing	share	VERB
ftr-450	274	5	plan	plan	NOUN
ftr-450	274	6	is	be	AUX
ftr-450	274	7	a	a	DET
ftr-450	274	8	plan	plan	NOUN
ftr-450	274	9	which	which	PRON
ftr-450	274	10	provides	provide	VERB
ftr-450	274	11	for	for	ADP
ftr-450	274	12	the	the	DET
ftr-450	274	13	participation	participation	NOUN
ftr-450	274	14	in	in	ADP
ftr-450	274	15	the	the	DET
ftr-450	274	16	employer	employer	NOUN
ftr-450	274	17	=	=	NOUN
ftr-450	274	18	s	s	PART
ftr-450	274	19	profits	profit	NOUN
ftr-450	274	20	by	by	ADP
ftr-450	274	21	the	the	DET
ftr-450	274	22	employees	employee	NOUN
ftr-450	274	23	.	.	PUNCT
ftr-450	275	1	see	see	VERB
ftr-450	275	2	canan	canan	PROPN
ftr-450	275	3	,	,	PUNCT
ftr-450	275	4	supra	supra	PROPN
ftr-450	275	5	note	note	PROPN
ftr-450	275	6	30	30	NUM
ftr-450	275	7	,	,	PUNCT
ftr-450	275	8	at	at	ADP
ftr-450	275	9	'	'	NUM
ftr-450	275	10	3.11	3.11	NUM
ftr-450	275	11	,	,	PUNCT
ftr-450	275	12	at	at	ADP
ftr-450	275	13	93	93	NUM
ftr-450	275	14	.	.	PUNCT
ftr-450	276	1	the	the	DET
ftr-450	276	2	plan	plan	NOUN
ftr-450	276	3	must	must	AUX
ftr-450	276	4	have	have	VERB
ftr-450	276	5	a	a	DET
ftr-450	276	6	predetermined	predetermine	VERB
ftr-450	276	7	formula	formula	NOUN
ftr-450	276	8	for	for	ADP
ftr-450	276	9	distribution	distribution	NOUN
ftr-450	276	10	of	of	ADP
ftr-450	276	11	contributions	contribution	NOUN
ftr-450	276	12	made	make	VERB
ftr-450	276	13	to	to	ADP
ftr-450	276	14	the	the	DET
ftr-450	276	15	plan	plan	NOUN
ftr-450	276	16	among	among	ADP
ftr-450	276	17	the	the	DET
ftr-450	276	18	participants	participant	NOUN
ftr-450	276	19	at	at	ADP
ftr-450	276	20	some	some	DET
ftr-450	276	21	fixed	fix	VERB
ftr-450	276	22	point	point	NOUN
ftr-450	276	23	in	in	ADP
ftr-450	276	24	time	time	NOUN
ftr-450	276	25	,	,	PUNCT
ftr-450	276	26	e.g.	e.g.	ADV
ftr-450	276	27	,	,	PUNCT
ftr-450	276	28	retirement	retirement	NOUN
ftr-450	276	29	or	or	CCONJ
ftr-450	276	30	death	death	NOUN
ftr-450	276	31	.	.	PUNCT
ftr-450	277	1	see	see	VERB
ftr-450	277	2	i	i	PRON
ftr-450	277	3	d.	d.	PROPN
ftr-450	277	4	35	35	NUM
ftr-450	277	5	.	.	PUNCT
ftr-450	278	1	the	the	DET
ftr-450	278	2	cash	cash	NOUN
ftr-450	278	3	balance	balance	NOUN
ftr-450	278	4	plan	plan	NOUN
ftr-450	278	5	operates	operate	VERB
ftr-450	278	6	very	very	ADV
ftr-450	278	7	much	much	ADV
ftr-450	278	8	like	like	ADP
ftr-450	278	9	the	the	DET
ftr-450	278	10	profit	profit	NOUN
ftr-450	278	11	sharing	sharing	NOUN
ftr-450	278	12	plan	plan	NOUN
ftr-450	278	13	in	in	ADP
ftr-450	278	14	terms	term	NOUN
ftr-450	278	15	of	of	ADP
ftr-450	278	16	the	the	DET
ftr-450	278	17	contribution	contribution	NOUN
ftr-450	278	18	formula	formula	NOUN
ftr-450	278	19	,	,	PUNCT
ftr-450	278	20	but	but	CCONJ
ftr-450	278	21	the	the	DET
ftr-450	278	22	retirement	retirement	NOUN
ftr-450	278	23	benefit	benefit	NOUN
ftr-450	278	24	itself	itself	PRON
ftr-450	278	25	is	be	AUX
ftr-450	278	26	based	base	VERB
ftr-450	278	27	on	on	ADP
ftr-450	278	28	specific	specific	ADJ
ftr-450	278	29	provisions	provision	NOUN
ftr-450	278	30	of	of	ADP
ftr-450	278	31	the	the	DET
ftr-450	278	32	plan	plan	NOUN
ftr-450	278	33	document	document	NOUN
ftr-450	278	34	rather	rather	ADV
ftr-450	278	35	than	than	ADP
ftr-450	278	36	the	the	DET
ftr-450	278	37	actual	actual	ADJ
ftr-450	278	38	experience	experience	NOUN
ftr-450	278	39	of	of	ADP
ftr-450	278	40	each	each	DET
ftr-450	278	41	account	account	NOUN
ftr-450	278	42	.	.	PUNCT
ftr-450	279	1	see	see	VERB
ftr-450	279	2	plan	plan	PROPN
ftr-450	279	3	administration	administration	PROPN
ftr-450	279	4	:	:	PUNCT
ftr-450	279	5	irs	irs	PROPN
ftr-450	279	6	updating	update	VERB
ftr-450	279	7	cobra	cobra	NOUN
ftr-450	279	8	regulations	regulation	NOUN
ftr-450	279	9	to	to	PART
ftr-450	279	10	provide	provide	VERB
ftr-450	279	11	new	new	ADJ
ftr-450	279	12	guidance	guidance	NOUN
ftr-450	279	13	,	,	PUNCT
ftr-450	279	14	consultant	consultant	NOUN
ftr-450	279	15	says	say	VERB
ftr-450	279	16	,	,	PUNCT
ftr-450	279	17	19	19	NUM
ftr-450	279	18	pens	pen	NOUN
ftr-450	279	19	.	.	PUNCT
ftr-450	280	1	&	&	CCONJ
ftr-450	281	1	ben	ben	PROPN
ftr-450	281	2	.	.	PROPN
ftr-450	281	3	rep	rep	PROPN
ftr-450	281	4	.	.	PROPN
ftr-450	281	5	(	(	PUNCT
ftr-450	281	6	bna	bna	PROPN
ftr-450	281	7	)	)	PUNCT
ftr-450	281	8	592	592	NUM
ftr-450	281	9	(	(	PUNCT
ftr-450	281	10	apr	apr	NOUN
ftr-450	281	11	.	.	PROPN
ftr-450	281	12	6	6	NUM
ftr-450	281	13	,	,	PUNCT
ftr-450	281	14	1992	1992	NUM
ftr-450	281	15	)	)	PUNCT
ftr-450	282	1	[	[	X
ftr-450	282	2	hereinafter	hereinafter	NOUN
ftr-450	282	3	cobra	cobra	NOUN
ftr-450	282	4	]	]	PUNCT
ftr-450	282	5	.	.	PUNCT
ftr-450	283	1	in	in	ADP
ftr-450	283	2	1985	1985	NUM
ftr-450	283	3	,	,	PUNCT
ftr-450	283	4	the	the	DET
ftr-450	283	5	cash	cash	NOUN
ftr-450	283	6	balance	balance	NOUN
ftr-450	283	7	plan	plan	NOUN
ftr-450	283	8	was	be	AUX
ftr-450	283	9	introduced	introduce	VERB
ftr-450	283	10	by	by	ADP
ftr-450	283	11	the	the	DET
ftr-450	283	12	bank	bank	PROPN
ftr-450	283	13	of	of	ADP
ftr-450	283	14	america	america	PROPN
ftr-450	283	15	.	.	PUNCT
ftr-450	284	1	the	the	DET
ftr-450	284	2	bank	bank	NOUN
ftr-450	284	3	concluded	conclude	VERB
ftr-450	284	4	that	that	SCONJ
ftr-450	284	5	a	a	DET
ftr-450	284	6	defined	define	VERB
ftr-450	284	7	contribution	contribution	NOUN
ftr-450	284	8	-	-	PUNCT
ftr-450	284	9	like	like	ADJ
ftr-450	284	10	plan	plan	NOUN
ftr-450	284	11	would	would	AUX
ftr-450	284	12	be	be	AUX
ftr-450	284	13	more	more	ADV
ftr-450	284	14	effective	effective	ADJ
ftr-450	284	15	than	than	ADP
ftr-450	284	16	the	the	DET
ftr-450	284	17	social	social	ADJ
ftr-450	284	18	security	security	NOUN
ftr-450	284	19	offset	offset	VERB
ftr-450	284	20	pension	pension	NOUN
ftr-450	284	21	plan	plan	NOUN
ftr-450	284	22	it	it	PRON
ftr-450	284	23	maintained	maintain	VERB
ftr-450	284	24	at	at	ADP
ftr-450	284	25	the	the	DET
ftr-450	284	26	time	time	NOUN
ftr-450	284	27	in	in	ADP
ftr-450	284	28	giving	give	VERB
ftr-450	284	29	more	more	ADJ
ftr-450	284	30	mobile	mobile	ADJ
ftr-450	284	31	workers	worker	NOUN
ftr-450	284	32	a	a	DET
ftr-450	284	33	reason	reason	NOUN
ftr-450	284	34	to	to	ADP
ftr-450	284	35	a.	a.	NOUN
ftr-450	284	36	.	.	PUNCT
ftr-450	284	37	.	.	PUNCT
ftr-450	285	1	stay	stay	VERB
ftr-450	285	2	one	one	NUM
ftr-450	285	3	more	more	ADJ
ftr-450	285	4	year.@	year.@	NOUN
ftr-450	285	5	however	however	ADV
ftr-450	285	6	,	,	PUNCT
ftr-450	285	7	switching	switch	VERB
ftr-450	285	8	to	to	ADP
ftr-450	285	9	a	a	DET
ftr-450	285	10	defined	define	VERB
ftr-450	285	11	contribution	contribution	NOUN
ftr-450	285	12	plan	plan	NOUN
ftr-450	285	13	would	would	AUX
ftr-450	285	14	have	have	AUX
ftr-450	285	15	lowered	lower	VERB
ftr-450	285	16	benefits	benefit	NOUN
ftr-450	285	17	for	for	ADP
ftr-450	285	18	senior	senior	ADJ
ftr-450	285	19	employees	employee	NOUN
ftr-450	285	20	approaching	approach	VERB
ftr-450	285	21	retirement	retirement	NOUN
ftr-450	285	22	age	age	NOUN
ftr-450	285	23	.	.	PUNCT
ftr-450	286	1	a	a	DET
ftr-450	286	2	defined	define	VERB
ftr-450	286	3	contribution	contribution	NOUN
ftr-450	286	4	plan	plan	NOUN
ftr-450	286	5	also	also	ADV
ftr-450	286	6	would	would	AUX
ftr-450	286	7	have	have	AUX
ftr-450	286	8	transferred	transfer	VERB
ftr-450	286	9	the	the	DET
ftr-450	286	10	investment	investment	NOUN
ftr-450	286	11	risk	risk	NOUN
ftr-450	286	12	to	to	ADP
ftr-450	286	13	all	all	DET
ftr-450	286	14	employees	employee	NOUN
ftr-450	286	15	.	.	PUNCT
ftr-450	287	1	additionally	additionally	ADV
ftr-450	287	2	,	,	PUNCT
ftr-450	287	3	changing	change	VERB
ftr-450	287	4	to	to	ADP
ftr-450	287	5	a	a	DET
ftr-450	287	6	defined	define	VERB
ftr-450	287	7	contribution	contribution	NOUN
ftr-450	287	8	plan	plan	NOUN
ftr-450	287	9	would	would	AUX
ftr-450	287	10	have	have	AUX
ftr-450	287	11	required	require	VERB
ftr-450	287	12	terminating	terminate	VERB
ftr-450	287	13	the	the	DET
ftr-450	287	14	existing	exist	VERB
ftr-450	287	15	plan	plan	NOUN
ftr-450	287	16	,	,	PUNCT
ftr-450	287	17	and	and	CCONJ
ftr-450	287	18	that	that	PRON
ftr-450	287	19	could	could	AUX
ftr-450	287	20	have	have	AUX
ftr-450	287	21	had	have	VERB
ftr-450	287	22	adverse	adverse	ADJ
ftr-450	287	23	tax	tax	NOUN
ftr-450	287	24	consequences	consequence	NOUN
ftr-450	287	25	.	.	PUNCT
ftr-450	288	1	thus	thus	ADV
ftr-450	288	2	,	,	PUNCT
ftr-450	288	3	the	the	DET
ftr-450	288	4	cash	cash	NOUN
ftr-450	288	5	balance	balance	NOUN
ftr-450	288	6	plan	plan	NOUN
ftr-450	288	7	was	be	AUX
ftr-450	288	8	created	create	VERB
ftr-450	288	9	to	to	PART
ftr-450	288	10	allow	allow	VERB
ftr-450	288	11	bank	bank	PROPN
ftr-450	288	12	of	of	ADP
ftr-450	288	13	america	america	PROPN
ftr-450	288	14	to	to	PART
ftr-450	288	15	achieve	achieve	VERB
ftr-450	288	16	its	its	PRON
ftr-450	288	17	goal	goal	NOUN
ftr-450	288	18	without	without	ADP
ftr-450	288	19	the	the	DET
ftr-450	288	20	problems	problem	NOUN
ftr-450	288	21	that	that	PRON
ftr-450	288	22	would	would	AUX
ftr-450	288	23	result	result	VERB
ftr-450	288	24	from	from	ADP
ftr-450	288	25	switching	switch	VERB
ftr-450	288	26	to	to	ADP
ftr-450	288	27	a	a	DET
ftr-450	288	28	defined	define	VERB
ftr-450	288	29	contribution	contribution	NOUN
ftr-450	288	30	plan	plan	NOUN
ftr-450	288	31	.	.	PUNCT
ftr-450	289	1	vincent	vincent	PROPN
ftr-450	289	2	amoroso	amoroso	PROPN
ftr-450	289	3	,	,	PUNCT
ftr-450	289	4	cash	cash	NOUN
ftr-450	289	5	balance	balance	NOUN
ftr-450	289	6	plans	plan	NOUN
ftr-450	289	7	,	,	PUNCT
ftr-450	289	8	15	15	NUM
ftr-450	289	9	pens	pen	NOUN
ftr-450	289	10	.	.	PUNCT
ftr-450	289	11	&	&	CCONJ
ftr-450	289	12	ben	ben	PROPN
ftr-450	289	13	.	.	PROPN
ftr-450	290	1	rep	rep	PROPN
ftr-450	290	2	.	.	PROPN
ftr-450	290	3	(	(	PUNCT
ftr-450	290	4	bna	bna	PROPN
ftr-450	290	5	)	)	PUNCT
ftr-450	290	6	339	339	NUM
ftr-450	290	7	(	(	PUNCT
ftr-450	290	8	feb	feb	X
ftr-450	290	9	.	.	PROPN
ftr-450	290	10	22	22	NUM
ftr-450	290	11	,	,	PUNCT
ftr-450	290	12	1988	1988	NUM
ftr-450	290	13	)	)	PUNCT
ftr-450	290	14	.	.	PUNCT
ftr-450	291	1	36	36	NUM
ftr-450	291	2	.	.	X
ftr-450	291	3	amoroso	amoroso	PROPN
ftr-450	291	4	,	,	PUNCT
ftr-450	291	5	supra	supra	PROPN
ftr-450	291	6	note	note	PROPN
ftr-450	291	7	35	35	NUM
ftr-450	291	8	,	,	PUNCT
ftr-450	291	9	at	at	ADP
ftr-450	291	10	339	339	NUM
ftr-450	291	11	.	.	PUNCT
ftr-450	292	1	as	as	ADP
ftr-450	292	2	a	a	DET
ftr-450	292	3	defined	define	VERB
ftr-450	292	4	benefit	benefit	NOUN
ftr-450	292	5	plan	plan	NOUN
ftr-450	292	6	,	,	PUNCT
ftr-450	292	7	the	the	DET
ftr-450	292	8	cash	cash	NOUN
ftr-450	292	9	balance	balance	NOUN
ftr-450	292	10	plan	plan	NOUN
ftr-450	292	11	is	be	AUX
ftr-450	292	12	subject	subject	ADJ
ftr-450	292	13	to	to	ADP
ftr-450	292	14	the	the	DET
ftr-450	292	15	funding	funding	NOUN
ftr-450	292	16	rules	rule	NOUN
ftr-450	292	17	of	of	ADP
ftr-450	292	18	irc	irc	PROPN
ftr-450	292	19	.	.	PUNCT
ftr-450	293	1	see	see	VERB
ftr-450	293	2	irc	irc	ADV
ftr-450	293	3	'	'	PART
ftr-450	293	4	412	412	NUM
ftr-450	293	5	.	.	PUNCT
ftr-450	294	1	see	see	VERB
ftr-450	294	2	infra	infra	NOUN
ftr-450	294	3	part	part	NOUN
ftr-450	294	4	iii.e	iii.e	NOUN
ftr-450	294	5	.	.	PUNCT
ftr-450	295	1	contribution	contribution	NOUN
ftr-450	295	2	levels	level	NOUN
ftr-450	295	3	are	be	AUX
ftr-450	295	4	determined	determine	VERB
ftr-450	295	5	using	use	VERB
ftr-450	295	6	actuarial	actuarial	ADJ
ftr-450	295	7	assumptions	assumption	NOUN
ftr-450	295	8	for	for	ADP
ftr-450	295	9	investment	investment	NOUN
ftr-450	295	10	earnings	earning	NOUN
ftr-450	295	11	,	,	PUNCT
ftr-450	295	12	turnover	turnover	NOUN
ftr-450	295	13	,	,	PUNCT
ftr-450	295	14	and	and	CCONJ
ftr-450	295	15	death	death	NOUN
ftr-450	295	16	.	.	PUNCT
ftr-450	296	1	see	see	VERB
ftr-450	296	2	john	john	PROPN
ftr-450	296	3	fitzpatrick	fitzpatrick	PROPN
ftr-450	296	4	,	,	PUNCT
ftr-450	296	5	supra	supra	PROPN
ftr-450	296	6	note	note	NOUN
ftr-450	296	7	9	9	NUM
ftr-450	296	8	,	,	PUNCT
ftr-450	296	9	at	at	ADP
ftr-450	296	10	78	78	NUM
ftr-450	296	11	.	.	PUNCT
ftr-450	297	1	37	37	NUM
ftr-450	297	2	.	.	PUNCT
ftr-450	298	1	see	see	PROPN
ftr-450	298	2	cobra	cobra	NOUN
ftr-450	298	3	,	,	PUNCT
ftr-450	298	4	supra	supra	PROPN
ftr-450	298	5	note	note	PROPN
ftr-450	298	6	35	35	NUM
ftr-450	298	7	,	,	PUNCT
ftr-450	298	8	at	at	ADP
ftr-450	298	9	592	592	NUM
ftr-450	298	10	.	.	PUNCT
ftr-450	299	1	618	618	NUM
ftr-450	299	2	florida	florida	PROPN
ftr-450	299	3	tax	tax	NOUN
ftr-450	299	4	review	review	NOUN
ftr-450	299	5	[	[	X
ftr-450	299	6	vol	vol	NOUN
ftr-450	299	7	.	.	PUNCT
ftr-450	299	8	4:9	4:9	NUM
ftr-450	299	9	determined	determined	ADJ
ftr-450	299	10	in	in	ADP
ftr-450	299	11	the	the	DET
ftr-450	299	12	same	same	ADJ
ftr-450	299	13	manner	manner	NOUN
ftr-450	299	14	as	as	SCONJ
ftr-450	299	15	employer	employer	NOUN
ftr-450	299	16	contributions	contribution	NOUN
ftr-450	299	17	are	be	AUX
ftr-450	299	18	determined	determine	VERB
ftr-450	299	19	in	in	ADP
ftr-450	299	20	a	a	DET
ftr-450	299	21	profit	profit	NOUN
ftr-450	299	22	sharing	sharing	NOUN
ftr-450	299	23	plan.38	plan.38	NOUN
ftr-450	299	24	unlike	unlike	ADP
ftr-450	299	25	the	the	DET
ftr-450	299	26	profit	profit	NOUN
ftr-450	299	27	sharing	sharing	NOUN
ftr-450	299	28	plan	plan	NOUN
ftr-450	299	29	,	,	PUNCT
ftr-450	299	30	however	however	ADV
ftr-450	299	31	,	,	PUNCT
ftr-450	299	32	the	the	DET
ftr-450	299	33	cash	cash	NOUN
ftr-450	299	34	balance	balance	NOUN
ftr-450	299	35	plan	plan	NOUN
ftr-450	299	36	guarantees	guarantee	VERB
ftr-450	299	37	an	an	DET
ftr-450	299	38	annual	annual	ADJ
ftr-450	299	39	interest	interest	NOUN
ftr-450	299	40	rate	rate	NOUN
ftr-450	299	41	credit	credit	NOUN
ftr-450	299	42	which	which	PRON
ftr-450	299	43	is	be	AUX
ftr-450	299	44	a	a	DET
ftr-450	299	45	proxy	proxy	NOUN
ftr-450	299	46	for	for	ADP
ftr-450	299	47	investment	investment	NOUN
ftr-450	299	48	earnings.39	earnings.39	NOUN
ftr-450	299	49	in	in	ADP
ftr-450	299	50	a	a	DET
ftr-450	299	51	cash	cash	NOUN
ftr-450	299	52	balance	balance	NOUN
ftr-450	299	53	plan	plan	NOUN
ftr-450	299	54	,	,	PUNCT
ftr-450	299	55	as	as	ADP
ftr-450	299	56	with	with	ADP
ftr-450	299	57	all	all	DET
ftr-450	299	58	other	other	ADJ
ftr-450	299	59	defined	define	VERB
ftr-450	299	60	benefit	benefit	NOUN
ftr-450	299	61	plans	plan	NOUN
ftr-450	299	62	,	,	PUNCT
ftr-450	299	63	the	the	DET
ftr-450	299	64	employer	employer	NOUN
ftr-450	299	65	,	,	PUNCT
ftr-450	299	66	rather	rather	ADV
ftr-450	299	67	than	than	ADP
ftr-450	299	68	the	the	DET
ftr-450	299	69	employee	employee	NOUN
ftr-450	299	70	,	,	PUNCT
ftr-450	299	71	assumes	assume	VERB
ftr-450	299	72	the	the	DET
ftr-450	299	73	primary	primary	ADJ
ftr-450	299	74	investment	investment	NOUN
ftr-450	299	75	risk	risk	NOUN
ftr-450	299	76	.	.	PUNCT
ftr-450	300	1	thus	thus	ADV
ftr-450	300	2	,	,	PUNCT
ftr-450	300	3	for	for	ADP
ftr-450	300	4	example	example	NOUN
ftr-450	300	5	,	,	PUNCT
ftr-450	300	6	if	if	SCONJ
ftr-450	300	7	the	the	DET
ftr-450	300	8	cash	cash	NOUN
ftr-450	300	9	balance	balance	NOUN
ftr-450	300	10	plan	plan	NOUN
ftr-450	300	11	assumes	assume	VERB
ftr-450	300	12	an	an	DET
ftr-450	300	13	interest	interest	NOUN
ftr-450	300	14	return	return	NOUN
ftr-450	300	15	of	of	ADP
ftr-450	300	16	ten	ten	NUM
ftr-450	300	17	percent	percent	NOUN
ftr-450	300	18	,	,	PUNCT
ftr-450	300	19	and	and	CCONJ
ftr-450	300	20	the	the	DET
ftr-450	300	21	actual	actual	ADJ
ftr-450	300	22	investment	investment	NOUN
ftr-450	300	23	return	return	NOUN
ftr-450	300	24	is	be	AUX
ftr-450	300	25	five	five	NUM
ftr-450	300	26	percent	percent	NOUN
ftr-450	300	27	,	,	PUNCT
ftr-450	300	28	the	the	DET
ftr-450	300	29	employer	employer	NOUN
ftr-450	300	30	would	would	AUX
ftr-450	300	31	be	be	AUX
ftr-450	300	32	responsible	responsible	ADJ
ftr-450	300	33	for	for	ADP
ftr-450	300	34	the	the	DET
ftr-450	300	35	difference	difference	NOUN
ftr-450	300	36	between	between	ADP
ftr-450	300	37	the	the	DET
ftr-450	300	38	assumed	assume	VERB
ftr-450	300	39	rate	rate	NOUN
ftr-450	300	40	of	of	ADP
ftr-450	300	41	return	return	NOUN
ftr-450	300	42	and	and	CCONJ
ftr-450	300	43	the	the	DET
ftr-450	300	44	actual	actual	ADJ
ftr-450	300	45	experience	experience	NOUN
ftr-450	300	46	of	of	ADP
ftr-450	300	47	the	the	DET
ftr-450	300	48	plan.40	plan.40	NOUN
ftr-450	300	49	if	if	SCONJ
ftr-450	300	50	the	the	DET
ftr-450	300	51	employer	employer	NOUN
ftr-450	300	52	were	be	AUX
ftr-450	300	53	unable	unable	ADJ
ftr-450	300	54	to	to	PART
ftr-450	300	55	make	make	VERB
ftr-450	300	56	the	the	DET
ftr-450	300	57	additional	additional	ADJ
ftr-450	300	58	contribution	contribution	NOUN
ftr-450	300	59	,	,	PUNCT
ftr-450	300	60	the	the	DET
ftr-450	300	61	pbgc	pbgc	PROPN
ftr-450	300	62	would	would	AUX
ftr-450	300	63	be	be	AUX
ftr-450	300	64	liable	liable	ADJ
ftr-450	300	65	to	to	ADP
ftr-450	300	66	the	the	DET
ftr-450	300	67	extent	extent	NOUN
ftr-450	300	68	of	of	ADP
ftr-450	300	69	the	the	DET
ftr-450	300	70	participants=	participants=	PROPN
ftr-450	300	71	vested	vest	VERB
ftr-450	300	72	accrued	accrue	VERB
ftr-450	300	73	benefits.41	benefits.41	NOUN
ftr-450	300	74	therefore	therefore	ADV
ftr-450	300	75	,	,	PUNCT
ftr-450	300	76	in	in	ADP
ftr-450	300	77	reality	reality	NOUN
ftr-450	300	78	the	the	DET
ftr-450	300	79	pbgc	pbgc	PROPN
ftr-450	300	80	does	do	AUX
ftr-450	300	81	insure	insure	VERB
ftr-450	300	82	against	against	ADP
ftr-450	300	83	the	the	DET
ftr-450	300	84	failure	failure	NOUN
ftr-450	300	85	to	to	PART
ftr-450	300	86	earn	earn	VERB
ftr-450	300	87	the	the	DET
ftr-450	300	88	expected	expect	VERB
ftr-450	300	89	rate	rate	NOUN
ftr-450	300	90	of	of	ADP
ftr-450	300	91	return	return	NOUN
ftr-450	300	92	in	in	ADP
ftr-450	300	93	defined	define	VERB
ftr-450	300	94	benefit	benefit	NOUN
ftr-450	300	95	plans	plan	NOUN
ftr-450	300	96	.	.	PUNCT
ftr-450	301	1	under	under	ADP
ftr-450	301	2	similar	similar	ADJ
ftr-450	301	3	circumstances	circumstance	NOUN
ftr-450	301	4	,	,	PUNCT
ftr-450	301	5	however	however	ADV
ftr-450	301	6	,	,	PUNCT
ftr-450	301	7	there	there	PRON
ftr-450	301	8	would	would	AUX
ftr-450	301	9	be	be	AUX
ftr-450	301	10	no	no	DET
ftr-450	301	11	protection	protection	NOUN
ftr-450	301	12	in	in	ADP
ftr-450	301	13	a	a	DET
ftr-450	301	14	defined	define	VERB
ftr-450	301	15	contribution	contribution	NOUN
ftr-450	301	16	plan	plan	NOUN
ftr-450	301	17	.	.	PUNCT
ftr-450	302	1	as	as	ADP
ftr-450	302	2	a	a	DET
ftr-450	302	3	result	result	NOUN
ftr-450	302	4	,	,	PUNCT
ftr-450	302	5	a	a	DET
ftr-450	302	6	defined	define	VERB
ftr-450	302	7	contribution	contribution	NOUN
ftr-450	302	8	plan	plan	NOUN
ftr-450	302	9	participant	participant	NOUN
ftr-450	302	10	would	would	AUX
ftr-450	302	11	experience	experience	VERB
ftr-450	302	12	a	a	DET
ftr-450	302	13	shortfall	shortfall	NOUN
ftr-450	302	14	in	in	ADP
ftr-450	302	15	her	she	PRON
ftr-450	302	16	expected	expect	VERB
ftr-450	302	17	retirement	retirement	NOUN
ftr-450	302	18	benefit.42	benefit.42	NOUN
ftr-450	302	19	because	because	SCONJ
ftr-450	302	20	the	the	DET
ftr-450	302	21	shift	shift	NOUN
ftr-450	302	22	from	from	ADP
ftr-450	302	23	traditional	traditional	ADJ
ftr-450	302	24	defined	define	VERB
ftr-450	302	25	benefit	benefit	NOUN
ftr-450	302	26	plans	plan	NOUN
ftr-450	302	27	to	to	PART
ftr-450	302	28	more	more	ADV
ftr-450	302	29	flexible	flexible	ADJ
ftr-450	302	30	savings	saving	NOUN
ftr-450	302	31	arrangements	arrangement	NOUN
ftr-450	302	32	is	be	AUX
ftr-450	302	33	more	more	ADV
ftr-450	302	34	commonly	commonly	ADV
ftr-450	302	35	accomplished	accomplish	VERB
ftr-450	302	36	by	by	ADP
ftr-450	302	37	means	mean	NOUN
ftr-450	302	38	of	of	ADP
ftr-450	302	39	conventional	conventional	ADJ
ftr-450	302	40	defined	define	VERB
ftr-450	302	41	contribution	contribution	NOUN
ftr-450	302	42	plans	plan	NOUN
ftr-450	302	43	,	,	PUNCT
ftr-450	302	44	such	such	ADJ
ftr-450	302	45	as	as	ADP
ftr-450	302	46	money	money	NOUN
ftr-450	302	47	purchase	purchase	NOUN
ftr-450	302	48	plans	plan	NOUN
ftr-450	302	49	and	and	CCONJ
ftr-450	302	50	profit	profit	NOUN
ftr-450	302	51	sharing	sharing	NOUN
ftr-450	302	52	plans	plan	NOUN
ftr-450	302	53	rather	rather	ADV
ftr-450	302	54	than	than	ADP
ftr-450	302	55	cash	cash	NOUN
ftr-450	302	56	balance	balance	NOUN
ftr-450	302	57	plans	plan	NOUN
ftr-450	302	58	,	,	PUNCT
ftr-450	302	59	protection	protection	NOUN
ftr-450	302	60	against	against	ADP
ftr-450	302	61	unfavorable	unfavorable	ADJ
ftr-450	302	62	investment	investment	NOUN
ftr-450	302	63	returns	return	NOUN
ftr-450	302	64	will	will	AUX
ftr-450	302	65	be	be	AUX
ftr-450	302	66	unavailable	unavailable	ADJ
ftr-450	302	67	for	for	ADP
ftr-450	302	68	increasing	increase	VERB
ftr-450	302	69	numbers	number	NOUN
ftr-450	302	70	of	of	ADP
ftr-450	302	71	participants	participant	NOUN
ftr-450	302	72	in	in	ADP
ftr-450	302	73	defined	define	VERB
ftr-450	302	74	contribution	contribution	NOUN
ftr-450	302	75	plans.43	plans.43	NOUN
ftr-450	302	76	as	as	SCONJ
ftr-450	302	77	the	the	DET
ftr-450	302	78	use	use	NOUN
ftr-450	302	79	of	of	ADP
ftr-450	302	80	hybrid	hybrid	ADJ
ftr-450	302	81	plans	plan	NOUN
ftr-450	302	82	such	such	ADJ
ftr-450	302	83	as	as	ADP
ftr-450	302	84	cash	cash	NOUN
ftr-450	302	85	balance	balance	NOUN
ftr-450	302	86	plans	plan	NOUN
ftr-450	302	87	expands	expand	VERB
ftr-450	302	88	,	,	PUNCT
ftr-450	302	89	the	the	DET
ftr-450	302	90	continued	continue	VERB
ftr-450	302	91	reliance	reliance	NOUN
ftr-450	302	92	on	on	ADP
ftr-450	302	93	plan	plan	NOUN
ftr-450	302	94	classification	classification	NOUN
ftr-450	302	95	to	to	ADP
ftr-450	302	96	38	38	NUM
ftr-450	302	97	.	.	PUNCT
ftr-450	303	1	the	the	DET
ftr-450	303	2	pay	pay	NOUN
ftr-450	303	3	credits	credit	NOUN
ftr-450	303	4	are	be	AUX
ftr-450	303	5	not	not	PART
ftr-450	303	6	related	relate	VERB
ftr-450	303	7	to	to	ADP
ftr-450	303	8	the	the	DET
ftr-450	303	9	plan	plan	NOUN
ftr-450	303	10	asset	asset	NOUN
ftr-450	303	11	levels	level	NOUN
ftr-450	303	12	.	.	PUNCT
ftr-450	304	1	i	i	PRON
ftr-450	304	2	d.	d.	PROPN
ftr-450	304	3	39	39	NUM
ftr-450	304	4	.	.	PUNCT
ftr-450	305	1	the	the	DET
ftr-450	305	2	interest	interest	NOUN
ftr-450	305	3	rate	rate	NOUN
ftr-450	305	4	credit	credit	NOUN
ftr-450	305	5	is	be	AUX
ftr-450	305	6	generally	generally	ADV
ftr-450	305	7	related	relate	VERB
ftr-450	305	8	to	to	ADP
ftr-450	305	9	a	a	DET
ftr-450	305	10	nonstatic	nonstatic	ADJ
ftr-450	305	11	indicator	indicator	NOUN
ftr-450	305	12	,	,	PUNCT
ftr-450	305	13	such	such	ADJ
ftr-450	305	14	as	as	ADP
ftr-450	305	15	the	the	DET
ftr-450	305	16	yield	yield	NOUN
ftr-450	305	17	on	on	ADP
ftr-450	305	18	treasury	treasury	NOUN
ftr-450	305	19	instruments	instrument	NOUN
ftr-450	305	20	.	.	PUNCT
ftr-450	306	1	annuity	annuity	NOUN
ftr-450	306	2	benefits	benefit	NOUN
ftr-450	306	3	under	under	ADP
ftr-450	306	4	a	a	DET
ftr-450	306	5	cash	cash	NOUN
ftr-450	306	6	balance	balance	NOUN
ftr-450	306	7	plan	plan	NOUN
ftr-450	306	8	are	be	AUX
ftr-450	306	9	determined	determine	VERB
ftr-450	306	10	by	by	ADP
ftr-450	306	11	a	a	DET
ftr-450	306	12	formula	formula	NOUN
ftr-450	306	13	that	that	PRON
ftr-450	306	14	converts	convert	VERB
ftr-450	306	15	the	the	DET
ftr-450	306	16	account	account	NOUN
ftr-450	306	17	balance	balance	NOUN
ftr-450	306	18	into	into	ADP
ftr-450	306	19	a	a	DET
ftr-450	306	20	monthly	monthly	ADJ
ftr-450	306	21	benefit	benefit	NOUN
ftr-450	306	22	.	.	PUNCT
ftr-450	307	1	alternatively	alternatively	ADV
ftr-450	307	2	,	,	PUNCT
ftr-450	307	3	participants	participant	NOUN
ftr-450	307	4	may	may	AUX
ftr-450	307	5	elect	elect	VERB
ftr-450	307	6	to	to	PART
ftr-450	307	7	receive	receive	VERB
ftr-450	307	8	lump	lump	NOUN
ftr-450	307	9	-	-	PUNCT
ftr-450	307	10	sum	sum	NOUN
ftr-450	307	11	distributions	distribution	NOUN
ftr-450	307	12	when	when	SCONJ
ftr-450	307	13	they	they	PRON
ftr-450	307	14	terminate	terminate	VERB
ftr-450	307	15	employment	employment	NOUN
ftr-450	307	16	.	.	PUNCT
ftr-450	308	1	like	like	ADP
ftr-450	308	2	defined	define	VERB
ftr-450	308	3	contribution	contribution	NOUN
ftr-450	308	4	plans	plan	NOUN
ftr-450	308	5	,	,	PUNCT
ftr-450	308	6	cash	cash	NOUN
ftr-450	308	7	balance	balance	NOUN
ftr-450	308	8	plans	plan	NOUN
ftr-450	308	9	provide	provide	VERB
ftr-450	308	10	greater	great	ADJ
ftr-450	308	11	benefits	benefit	NOUN
ftr-450	308	12	to	to	ADP
ftr-450	308	13	employees	employee	NOUN
ftr-450	308	14	who	who	PRON
ftr-450	308	15	terminate	terminate	VERB
ftr-450	308	16	employment	employment	NOUN
ftr-450	308	17	before	before	ADP
ftr-450	308	18	reaching	reach	VERB
ftr-450	308	19	retirement	retirement	NOUN
ftr-450	308	20	age	age	NOUN
ftr-450	308	21	.	.	PUNCT
ftr-450	309	1	i	i	PRON
ftr-450	309	2	d.	d.	PROPN
ftr-450	309	3	unlike	unlike	ADP
ftr-450	309	4	the	the	DET
ftr-450	309	5	typical	typical	ADJ
ftr-450	309	6	defined	define	VERB
ftr-450	309	7	contribution	contribution	NOUN
ftr-450	309	8	plan	plan	NOUN
ftr-450	309	9	,	,	PUNCT
ftr-450	309	10	however	however	ADV
ftr-450	309	11	,	,	PUNCT
ftr-450	309	12	additional	additional	ADJ
ftr-450	309	13	benefits	benefit	NOUN
ftr-450	309	14	in	in	ADP
ftr-450	309	15	the	the	DET
ftr-450	309	16	event	event	NOUN
ftr-450	309	17	of	of	ADP
ftr-450	309	18	disability	disability	NOUN
ftr-450	309	19	,	,	PUNCT
ftr-450	309	20	or	or	CCONJ
ftr-450	309	21	death	death	NOUN
ftr-450	309	22	and	and	CCONJ
ftr-450	309	23	ad	ad	X
ftr-450	309	24	hoc	hoc	X
ftr-450	309	25	retirement	retirement	NOUN
ftr-450	309	26	increases	increase	NOUN
ftr-450	309	27	can	can	AUX
ftr-450	309	28	be	be	AUX
ftr-450	309	29	made	make	VERB
ftr-450	309	30	available	available	ADJ
ftr-450	309	31	in	in	ADP
ftr-450	309	32	the	the	DET
ftr-450	309	33	cash	cash	NOUN
ftr-450	309	34	balance	balance	NOUN
ftr-450	309	35	plan	plan	NOUN
ftr-450	309	36	.	.	PUNCT
ftr-450	310	1	i	i	PRON
ftr-450	310	2	d.	d.	PROPN
ftr-450	310	3	although	although	SCONJ
ftr-450	310	4	the	the	DET
ftr-450	310	5	cash	cash	NOUN
ftr-450	310	6	balance	balance	NOUN
ftr-450	310	7	plan	plan	NOUN
ftr-450	310	8	provides	provide	VERB
ftr-450	310	9	for	for	ADP
ftr-450	310	10	optional	optional	ADJ
ftr-450	310	11	form	form	NOUN
ftr-450	310	12	of	of	ADP
ftr-450	310	13	payment	payment	NOUN
ftr-450	310	14	as	as	ADP
ftr-450	310	15	a	a	DET
ftr-450	310	16	lump	lump	NOUN
ftr-450	310	17	sum	sum	NOUN
ftr-450	310	18	,	,	PUNCT
ftr-450	310	19	the	the	DET
ftr-450	310	20	pbgc	pbgc	PROPN
ftr-450	310	21	does	do	AUX
ftr-450	310	22	not	not	PART
ftr-450	310	23	guarantee	guarantee	VERB
ftr-450	310	24	the	the	DET
ftr-450	310	25	lump	lump	NOUN
ftr-450	310	26	sum	sum	NOUN
ftr-450	310	27	value	value	NOUN
ftr-450	310	28	of	of	ADP
ftr-450	310	29	participants	participant	NOUN
ftr-450	310	30	benefits	benefit	NOUN
ftr-450	310	31	;	;	PUNCT
ftr-450	310	32	the	the	DET
ftr-450	310	33	pbgc	pbgc	PROPN
ftr-450	310	34	guarantees	guarantee	VERB
ftr-450	310	35	only	only	ADV
ftr-450	310	36	straight	straight	ADJ
ftr-450	310	37	life	life	NOUN
ftr-450	310	38	annuity	annuity	NOUN
ftr-450	310	39	payments	payment	NOUN
ftr-450	310	40	.	.	PUNCT
ftr-450	311	1	40	40	NUM
ftr-450	311	2	.	.	PUNCT
ftr-450	312	1	the	the	DET
ftr-450	312	2	cash	cash	NOUN
ftr-450	312	3	balance	balance	NOUN
ftr-450	312	4	plan	plan	NOUN
ftr-450	312	5	falls	fall	VERB
ftr-450	312	6	within	within	ADP
ftr-450	312	7	the	the	DET
ftr-450	312	8	broad	broad	ADJ
ftr-450	312	9	coverage	coverage	NOUN
ftr-450	312	10	of	of	ADP
ftr-450	312	11	erisa	erisa	NOUN
ftr-450	312	12	'	'	PART
ftr-450	312	13	4022	4022	NUM
ftr-450	312	14	which	which	PRON
ftr-450	312	15	provides	provide	VERB
ftr-450	312	16	that	that	SCONJ
ftr-450	312	17	the	the	DET
ftr-450	312	18	pbgc	pbgc	PROPN
ftr-450	312	19	shall	shall	AUX
ftr-450	312	20	guarantee	guarantee	VERB
ftr-450	312	21	the	the	DET
ftr-450	312	22	payment	payment	NOUN
ftr-450	312	23	of	of	ADP
ftr-450	312	24	all	all	DET
ftr-450	312	25	accrued	accrue	VERB
ftr-450	312	26	benefits	benefit	NOUN
ftr-450	312	27	up	up	ADP
ftr-450	312	28	to	to	ADP
ftr-450	312	29	the	the	DET
ftr-450	312	30	limit	limit	NOUN
ftr-450	312	31	under	under	ADP
ftr-450	312	32	a	a	DET
ftr-450	312	33	single	single	ADJ
ftr-450	312	34	employer	employer	NOUN
ftr-450	312	35	plan	plan	NOUN
ftr-450	312	36	that	that	PRON
ftr-450	312	37	terminates	terminate	VERB
ftr-450	312	38	with	with	ADP
ftr-450	312	39	insufficient	insufficient	ADJ
ftr-450	312	40	assets	asset	NOUN
ftr-450	312	41	.	.	PUNCT
ftr-450	313	1	as	as	ADP
ftr-450	313	2	a	a	DET
ftr-450	313	3	result	result	NOUN
ftr-450	313	4	,	,	PUNCT
ftr-450	313	5	the	the	DET
ftr-450	313	6	cash	cash	NOUN
ftr-450	313	7	balance	balance	NOUN
ftr-450	313	8	plan	plan	NOUN
ftr-450	313	9	is	be	AUX
ftr-450	313	10	protected	protect	VERB
ftr-450	313	11	by	by	ADP
ftr-450	313	12	the	the	DET
ftr-450	313	13	federal	federal	ADJ
ftr-450	313	14	insurance	insurance	NOUN
ftr-450	313	15	program	program	NOUN
ftr-450	313	16	.	.	PUNCT
ftr-450	314	1	41	41	NUM
ftr-450	314	2	.	.	PUNCT
ftr-450	315	1	erisa	erisa	NOUN
ftr-450	315	2	provides	provide	VERB
ftr-450	315	3	in	in	ADP
ftr-450	315	4	pertinent	pertinent	ADJ
ftr-450	315	5	part	part	NOUN
ftr-450	315	6	that	that	SCONJ
ftr-450	315	7	the	the	DET
ftr-450	315	8	pbgc	pbgc	PROPN
ftr-450	315	9	aguarantee[s	aguarantee[s	PROPN
ftr-450	315	10	]	]	PUNCT
ftr-450	315	11	.	.	PUNCT
ftr-450	315	12	.	.	PUNCT
ftr-450	315	13	.	.	PUNCT
ftr-450	316	1	the	the	DET
ftr-450	316	2	payment	payment	NOUN
ftr-450	316	3	of	of	ADP
ftr-450	316	4	all	all	DET
ftr-450	316	5	nonforfeitable	nonforfeitable	ADJ
ftr-450	316	6	benefits	benefit	NOUN
ftr-450	316	7	.	.	PUNCT
ftr-450	316	8	.	.	PUNCT
ftr-450	316	9	.	.	PUNCT
ftr-450	317	1	under	under	ADP
ftr-450	317	2	a	a	DET
ftr-450	317	3	single	single	ADJ
ftr-450	317	4	-	-	PUNCT
ftr-450	317	5	employer	employer	NOUN
ftr-450	317	6	plan	plan	NOUN
ftr-450	317	7	which	which	PRON
ftr-450	317	8	terminates	terminate	VERB
ftr-450	317	9	at	at	ADP
ftr-450	317	10	a	a	DET
ftr-450	317	11	time	time	NOUN
ftr-450	317	12	when	when	SCONJ
ftr-450	317	13	[	[	X
ftr-450	317	14	erisa	erisa	NOUN
ftr-450	317	15	section	section	NOUN
ftr-450	317	16	4021	4021	NUM
ftr-450	317	17	]	]	PUNCT
ftr-450	317	18	applies	apply	VERB
ftr-450	317	19	to	to	ADP
ftr-450	317	20	it.@	it.@	PROPN
ftr-450	317	21	29	29	NUM
ftr-450	317	22	u.s.c	u.s.c	ADJ
ftr-450	317	23	.	.	PUNCT
ftr-450	317	24	'	'	PUNCT
ftr-450	317	25	1322(a	1322(a	NUM
ftr-450	317	26	)	)	PUNCT
ftr-450	317	27	(	(	PUNCT
ftr-450	317	28	1999	1999	NUM
ftr-450	317	29	)	)	PUNCT
ftr-450	317	30	.	.	PUNCT
ftr-450	318	1	42	42	NUM
ftr-450	318	2	.	.	PUNCT
ftr-450	319	1	see	see	VERB
ftr-450	319	2	discussion	discussion	NOUN
ftr-450	319	3	infra	infra	NOUN
ftr-450	319	4	part	part	NOUN
ftr-450	319	5	iii.d	iii.d	PROPN
ftr-450	319	6	.	.	PROPN
ftr-450	319	7	43	43	NUM
ftr-450	319	8	.	.	PUNCT
ftr-450	320	1	see	see	VERB
ftr-450	320	2	discussion	discussion	NOUN
ftr-450	320	3	infra	infra	NOUN
ftr-450	320	4	part	part	NOUN
ftr-450	320	5	iii.d	iii.d	NOUN
ftr-450	320	6	;	;	PUNCT
ftr-450	320	7	see	see	VERB
ftr-450	320	8	also	also	ADV
ftr-450	320	9	29	29	NUM
ftr-450	320	10	u.s.c	u.s.c	ADJ
ftr-450	320	11	.	.	PUNCT
ftr-450	321	1	'	'	PUNCT
ftr-450	321	2	1321(b)(1	1321(b)(1	NUM
ftr-450	321	3	)	)	PUNCT
ftr-450	321	4	(	(	PUNCT
ftr-450	321	5	1999	1999	NUM
ftr-450	321	6	)	)	PUNCT
ftr-450	321	7	(	(	PUNCT
ftr-450	321	8	providing	provide	VERB
ftr-450	321	9	that	that	SCONJ
ftr-450	321	10	protection	protection	NOUN
ftr-450	321	11	is	be	AUX
ftr-450	321	12	unavailable	unavailable	ADJ
ftr-450	321	13	to	to	ADP
ftr-450	321	14	individual	individual	ADJ
ftr-450	321	15	account	account	NOUN
ftr-450	321	16	plans	plan	NOUN
ftr-450	321	17	)	)	PUNCT
ftr-450	321	18	;	;	PUNCT
ftr-450	321	19	keville	keville	PROPN
ftr-450	321	20	,	,	PUNCT
ftr-450	321	21	supra	supra	PROPN
ftr-450	321	22	note	note	NOUN
ftr-450	321	23	4	4	NUM
ftr-450	321	24	,	,	PUNCT
ftr-450	321	25	at	at	ADP
ftr-450	321	26	556	556	NUM
ftr-450	321	27	(	(	PUNCT
ftr-450	321	28	discussing	discuss	VERB
ftr-450	321	29	the	the	DET
ftr-450	321	30	lack	lack	NOUN
ftr-450	321	31	of	of	ADP
ftr-450	321	32	pbgc	pbgc	PROPN
ftr-450	321	33	protection	protection	NOUN
ftr-450	321	34	for	for	ADP
ftr-450	321	35	defined	define	VERB
ftr-450	321	36	contribution	contribution	NOUN
ftr-450	321	37	plans	plan	NOUN
ftr-450	321	38	)	)	PUNCT
ftr-450	321	39	.	.	PUNCT
ftr-450	322	1	2000	2000	NUM
ftr-450	322	2	]	]	PUNCT
ftr-450	323	1	rethinking	rethink	VERB
ftr-450	323	2	the	the	DET
ftr-450	323	3	risk	risk	NOUN
ftr-450	323	4	of	of	ADP
ftr-450	323	5	defined	define	VERB
ftr-450	323	6	contribution	contribution	NOUN
ftr-450	323	7	plans	plan	VERB
ftr-450	323	8	619	619	NUM
ftr-450	323	9	determine	determine	VERB
ftr-450	323	10	insurance	insurance	NOUN
ftr-450	323	11	protection	protection	NOUN
ftr-450	323	12	eligibility	eligibility	NOUN
ftr-450	323	13	will	will	AUX
ftr-450	323	14	become	become	VERB
ftr-450	323	15	increasingly	increasingly	ADV
ftr-450	323	16	confusing	confusing	ADJ
ftr-450	323	17	,	,	PUNCT
ftr-450	323	18	and	and	CCONJ
ftr-450	323	19	create	create	VERB
ftr-450	323	20	more	more	ADJ
ftr-450	323	21	and	and	CCONJ
ftr-450	323	22	more	more	ADV
ftr-450	323	23	anomalous	anomalous	ADJ
ftr-450	323	24	results	result	NOUN
ftr-450	323	25	.	.	PUNCT
ftr-450	324	1	this	this	DET
ftr-450	324	2	situation	situation	NOUN
ftr-450	324	3	is	be	AUX
ftr-450	324	4	particularly	particularly	ADV
ftr-450	324	5	disturbing	disturbing	ADJ
ftr-450	324	6	since	since	SCONJ
ftr-450	324	7	the	the	DET
ftr-450	324	8	cash	cash	NOUN
ftr-450	324	9	balance	balance	NOUN
ftr-450	324	10	plan	plan	NOUN
ftr-450	324	11	is	be	AUX
ftr-450	324	12	functionally	functionally	ADV
ftr-450	324	13	similar	similar	ADJ
ftr-450	324	14	to	to	ADP
ftr-450	324	15	a	a	DET
ftr-450	324	16	defined	define	VERB
ftr-450	324	17	contribution	contribution	NOUN
ftr-450	324	18	plan	plan	NOUN
ftr-450	324	19	.	.	PUNCT
ftr-450	325	1	insufficient	insufficient	ADJ
ftr-450	325	2	funding	funding	NOUN
ftr-450	325	3	of	of	ADP
ftr-450	325	4	the	the	DET
ftr-450	325	5	expected	expect	VERB
ftr-450	325	6	retirement	retirement	NOUN
ftr-450	325	7	benefit	benefit	NOUN
ftr-450	325	8	is	be	AUX
ftr-450	325	9	the	the	DET
ftr-450	325	10	third	third	ADJ
ftr-450	325	11	reason	reason	NOUN
ftr-450	325	12	defined	define	VERB
ftr-450	325	13	contribution	contribution	NOUN
ftr-450	325	14	plan	plan	NOUN
ftr-450	325	15	participants	participant	NOUN
ftr-450	325	16	may	may	AUX
ftr-450	325	17	not	not	PART
ftr-450	325	18	receive	receive	VERB
ftr-450	325	19	the	the	DET
ftr-450	325	20	retirement	retirement	NOUN
ftr-450	325	21	benefits	benefit	NOUN
ftr-450	325	22	they	they	PRON
ftr-450	325	23	expect	expect	VERB
ftr-450	325	24	.	.	PUNCT
ftr-450	326	1	when	when	SCONJ
ftr-450	326	2	a	a	DET
ftr-450	326	3	plan	plan	NOUN
ftr-450	326	4	is	be	AUX
ftr-450	326	5	established	establish	VERB
ftr-450	326	6	,	,	PUNCT
ftr-450	326	7	a	a	DET
ftr-450	326	8	participant	participant	NOUN
ftr-450	326	9	's	's	PART
ftr-450	326	10	projected	project	VERB
ftr-450	326	11	retirement	retirement	NOUN
ftr-450	326	12	benefit	benefit	NOUN
ftr-450	326	13	can	can	AUX
ftr-450	326	14	be	be	AUX
ftr-450	326	15	divided	divide	VERB
ftr-450	326	16	into	into	ADP
ftr-450	326	17	two	two	NUM
ftr-450	326	18	essential	essential	ADJ
ftr-450	326	19	parts	part	NOUN
ftr-450	326	20	:	:	PUNCT
ftr-450	326	21	(	(	PUNCT
ftr-450	326	22	1	1	X
ftr-450	326	23	)	)	PUNCT
ftr-450	326	24	the	the	DET
ftr-450	326	25	portion	portion	NOUN
ftr-450	326	26	attributable	attributable	ADJ
ftr-450	326	27	to	to	ADP
ftr-450	326	28	the	the	DET
ftr-450	326	29	future	future	NOUN
ftr-450	326	30	;	;	PUNCT
ftr-450	326	31	and	and	CCONJ
ftr-450	326	32	(	(	PUNCT
ftr-450	326	33	2	2	X
ftr-450	326	34	)	)	PUNCT
ftr-450	326	35	the	the	DET
ftr-450	326	36	portion	portion	NOUN
ftr-450	326	37	attributable	attributable	ADJ
ftr-450	326	38	to	to	ADP
ftr-450	326	39	the	the	DET
ftr-450	326	40	past	past	NOUN
ftr-450	326	41	.	.	PUNCT
ftr-450	327	1	when	when	SCONJ
ftr-450	327	2	newly	newly	ADV
ftr-450	327	3	established	establish	VERB
ftr-450	327	4	plans	plan	NOUN
ftr-450	327	5	give	give	VERB
ftr-450	327	6	credit	credit	NOUN
ftr-450	327	7	for	for	ADP
ftr-450	327	8	past	past	ADJ
ftr-450	327	9	service	service	NOUN
ftr-450	327	10	,	,	PUNCT
ftr-450	327	11	the	the	DET
ftr-450	327	12	plans	plan	NOUN
ftr-450	327	13	incur	incur	VERB
ftr-450	327	14	liabilities	liability	NOUN
ftr-450	327	15	for	for	ADP
ftr-450	327	16	prior	prior	ADJ
ftr-450	327	17	years	year	NOUN
ftr-450	327	18	of	of	ADP
ftr-450	327	19	service	service	NOUN
ftr-450	327	20	,	,	PUNCT
ftr-450	327	21	although	although	SCONJ
ftr-450	327	22	they	they	PRON
ftr-450	327	23	have	have	AUX
ftr-450	327	24	not	not	PART
ftr-450	327	25	accumulated	accumulate	VERB
ftr-450	327	26	any	any	DET
ftr-450	327	27	assets	asset	NOUN
ftr-450	327	28	.	.	PUNCT
ftr-450	328	1	plans	plan	NOUN
ftr-450	328	2	typically	typically	ADV
ftr-450	328	3	fund	fund	VERB
ftr-450	328	4	their	their	PRON
ftr-450	328	5	initial	initial	ADJ
ftr-450	328	6	past	past	ADJ
ftr-450	328	7	service	service	NOUN
ftr-450	328	8	liabilities	liability	NOUN
ftr-450	328	9	over	over	ADP
ftr-450	328	10	thirty	thirty	NUM
ftr-450	328	11	-	-	PUNCT
ftr-450	328	12	year	year	NOUN
ftr-450	328	13	periods.44	periods.44	NOUN
ftr-450	328	14	thus	thus	ADV
ftr-450	328	15	,	,	PUNCT
ftr-450	328	16	assuming	assume	VERB
ftr-450	328	17	that	that	SCONJ
ftr-450	328	18	there	there	PRON
ftr-450	328	19	are	be	VERB
ftr-450	328	20	no	no	DET
ftr-450	328	21	benefit	benefit	NOUN
ftr-450	328	22	increases	increase	NOUN
ftr-450	328	23	and	and	CCONJ
ftr-450	328	24	the	the	DET
ftr-450	328	25	actual	actual	ADJ
ftr-450	328	26	assumptions	assumption	NOUN
ftr-450	328	27	are	be	AUX
ftr-450	328	28	correct	correct	ADJ
ftr-450	328	29	,	,	PUNCT
ftr-450	328	30	if	if	SCONJ
ftr-450	328	31	the	the	DET
ftr-450	328	32	plan	plan	NOUN
ftr-450	328	33	continues	continue	VERB
ftr-450	328	34	to	to	PART
ftr-450	328	35	operate	operate	VERB
ftr-450	328	36	for	for	ADP
ftr-450	328	37	at	at	ADV
ftr-450	328	38	least	least	ADV
ftr-450	328	39	thirty	thirty	NUM
ftr-450	328	40	years	year	NOUN
ftr-450	328	41	,	,	PUNCT
ftr-450	328	42	there	there	PRON
ftr-450	328	43	is	be	VERB
ftr-450	328	44	no	no	DET
ftr-450	328	45	risk	risk	NOUN
ftr-450	328	46	of	of	ADP
ftr-450	328	47	a	a	DET
ftr-450	328	48	funding	funding	NOUN
ftr-450	328	49	shortage	shortage	NOUN
ftr-450	328	50	.	.	PUNCT
ftr-450	329	1	if	if	SCONJ
ftr-450	329	2	the	the	DET
ftr-450	329	3	plan	plan	NOUN
ftr-450	329	4	terminates	terminate	VERB
ftr-450	329	5	before	before	SCONJ
ftr-450	329	6	the	the	DET
ftr-450	329	7	funding	funding	NOUN
ftr-450	329	8	period	period	NOUN
ftr-450	329	9	has	have	AUX
ftr-450	329	10	run	run	VERB
ftr-450	329	11	,	,	PUNCT
ftr-450	329	12	however	however	ADV
ftr-450	329	13	,	,	PUNCT
ftr-450	329	14	there	there	PRON
ftr-450	329	15	may	may	AUX
ftr-450	329	16	be	be	AUX
ftr-450	329	17	insufficient	insufficient	ADJ
ftr-450	329	18	contributions	contribution	NOUN
ftr-450	329	19	to	to	PART
ftr-450	329	20	cover	cover	VERB
ftr-450	329	21	the	the	DET
ftr-450	329	22	portion	portion	NOUN
ftr-450	329	23	of	of	ADP
ftr-450	329	24	the	the	DET
ftr-450	329	25	benefit	benefit	NOUN
ftr-450	329	26	attributable	attributable	ADJ
ftr-450	329	27	to	to	ADP
ftr-450	329	28	past	past	ADJ
ftr-450	329	29	service	service	NOUN
ftr-450	329	30	.	.	PUNCT
ftr-450	330	1	although	although	SCONJ
ftr-450	330	2	defined	define	VERB
ftr-450	330	3	contribution	contribution	NOUN
ftr-450	330	4	plans	plan	NOUN
ftr-450	330	5	generally	generally	ADV
ftr-450	330	6	do	do	AUX
ftr-450	330	7	not	not	PART
ftr-450	330	8	provide	provide	VERB
ftr-450	330	9	explicitly	explicitly	ADV
ftr-450	330	10	for	for	ADP
ftr-450	330	11	past	past	ADJ
ftr-450	330	12	service	service	NOUN
ftr-450	330	13	,	,	PUNCT
ftr-450	330	14	many	many	ADJ
ftr-450	330	15	of	of	ADP
ftr-450	330	16	them	they	PRON
ftr-450	330	17	do	do	AUX
ftr-450	330	18	provide	provide	VERB
ftr-450	330	19	for	for	ADP
ftr-450	330	20	such	such	ADJ
ftr-450	330	21	benefits	benefit	NOUN
ftr-450	330	22	implicitly.45	implicitly.45	ADV
ftr-450	330	23	however	however	ADV
ftr-450	330	24	,	,	PUNCT
ftr-450	330	25	because	because	SCONJ
ftr-450	330	26	the	the	DET
ftr-450	330	27	pbgc	pbgc	NOUN
ftr-450	330	28	fails	fail	VERB
ftr-450	330	29	to	to	PART
ftr-450	330	30	insure	insure	VERB
ftr-450	330	31	not	not	PART
ftr-450	330	32	only	only	ADV
ftr-450	330	33	benefits	benefit	NOUN
ftr-450	330	34	attributable	attributable	ADJ
ftr-450	330	35	to	to	ADP
ftr-450	330	36	future	future	ADJ
ftr-450	330	37	service	service	NOUN
ftr-450	330	38	in	in	ADP
ftr-450	330	39	defined	define	VERB
ftr-450	330	40	contribution	contribution	NOUN
ftr-450	330	41	plans	plan	NOUN
ftr-450	330	42	,	,	PUNCT
ftr-450	330	43	but	but	CCONJ
ftr-450	330	44	also	also	ADV
ftr-450	330	45	those	those	PRON
ftr-450	330	46	attributable	attributable	ADJ
ftr-450	330	47	to	to	ADP
ftr-450	330	48	past	past	ADJ
ftr-450	330	49	service	service	NOUN
ftr-450	330	50	,	,	PUNCT
ftr-450	330	51	the	the	DET
ftr-450	330	52	past	past	ADJ
ftr-450	330	53	service	service	NOUN
ftr-450	330	54	benefit	benefit	NOUN
ftr-450	330	55	is	be	AUX
ftr-450	330	56	not	not	PART
ftr-450	330	57	protected	protect	VERB
ftr-450	330	58	.	.	PUNCT
ftr-450	331	1	thus	thus	ADV
ftr-450	331	2	,	,	PUNCT
ftr-450	331	3	defined	define	VERB
ftr-450	331	4	contribution	contribution	NOUN
ftr-450	331	5	plan	plan	NOUN
ftr-450	331	6	participants	participant	NOUN
ftr-450	331	7	are	be	AUX
ftr-450	331	8	more	more	ADV
ftr-450	331	9	likely	likely	ADJ
ftr-450	331	10	to	to	PART
ftr-450	331	11	experience	experience	VERB
ftr-450	331	12	shortfalls	shortfall	NOUN
ftr-450	331	13	in	in	ADP
ftr-450	331	14	both	both	CCONJ
ftr-450	331	15	the	the	DET
ftr-450	331	16	past	past	ADJ
ftr-450	331	17	and	and	CCONJ
ftr-450	331	18	future	future	ADJ
ftr-450	331	19	portions	portion	NOUN
ftr-450	331	20	of	of	ADP
ftr-450	331	21	their	their	PRON
ftr-450	331	22	expected	expect	VERB
ftr-450	331	23	retirement	retirement	NOUN
ftr-450	331	24	benefits	benefit	NOUN
ftr-450	331	25	.	.	PUNCT
ftr-450	332	1	in	in	ADP
ftr-450	332	2	defined	define	VERB
ftr-450	332	3	contribution	contribution	NOUN
ftr-450	332	4	plans	plan	NOUN
ftr-450	332	5	,	,	PUNCT
ftr-450	332	6	just	just	ADV
ftr-450	332	7	as	as	ADP
ftr-450	332	8	in	in	ADP
ftr-450	332	9	defined	define	VERB
ftr-450	332	10	benefit	benefit	NOUN
ftr-450	332	11	plans	plan	NOUN
ftr-450	332	12	,	,	PUNCT
ftr-450	332	13	when	when	SCONJ
ftr-450	332	14	shortfalls	shortfall	NOUN
ftr-450	332	15	occur	occur	VERB
ftr-450	332	16	with	with	ADP
ftr-450	332	17	respect	respect	NOUN
ftr-450	332	18	to	to	ADP
ftr-450	332	19	the	the	DET
ftr-450	332	20	past	past	ADJ
ftr-450	332	21	service	service	NOUN
ftr-450	332	22	benefit	benefit	NOUN
ftr-450	332	23	,	,	PUNCT
ftr-450	332	24	it	it	PRON
ftr-450	332	25	is	be	AUX
ftr-450	332	26	because	because	SCONJ
ftr-450	332	27	the	the	DET
ftr-450	332	28	employer	employer	NOUN
ftr-450	332	29	fails	fail	VERB
ftr-450	332	30	to	to	PART
ftr-450	332	31	make	make	VERB
ftr-450	332	32	sufficient	sufficient	ADJ
ftr-450	332	33	contributions	contribution	NOUN
ftr-450	332	34	,	,	PUNCT
ftr-450	332	35	not	not	PART
ftr-450	332	36	because	because	SCONJ
ftr-450	332	37	unfavorable	unfavorable	ADJ
ftr-450	332	38	investment	investment	NOUN
ftr-450	332	39	performance	performance	NOUN
ftr-450	332	40	has	have	AUX
ftr-450	332	41	occurred	occur	VERB
ftr-450	332	42	.	.	PUNCT
ftr-450	333	1	accordingly	accordingly	ADV
ftr-450	333	2	,	,	PUNCT
ftr-450	333	3	in	in	ADP
ftr-450	333	4	both	both	DET
ftr-450	333	5	types	type	NOUN
ftr-450	333	6	of	of	ADP
ftr-450	333	7	plans	plan	NOUN
ftr-450	333	8	the	the	DET
ftr-450	333	9	portions	portion	NOUN
ftr-450	333	10	of	of	ADP
ftr-450	333	11	the	the	DET
ftr-450	333	12	expected	expect	VERB
ftr-450	333	13	retirement	retirement	NOUN
ftr-450	333	14	benefit	benefit	NOUN
ftr-450	333	15	attributable	attributable	ADJ
ftr-450	333	16	to	to	ADP
ftr-450	333	17	past	past	ADJ
ftr-450	333	18	service	service	NOUN
ftr-450	333	19	are	be	AUX
ftr-450	333	20	equally	equally	ADV
ftr-450	333	21	insurable	insurable	ADJ
ftr-450	333	22	and	and	CCONJ
ftr-450	333	23	pre	pre	ADJ
ftr-450	333	24	-	-	ADJ
ftr-450	333	25	fundable	fundable	ADJ
ftr-450	333	26	.	.	PUNCT
ftr-450	334	1	therefore	therefore	ADV
ftr-450	334	2	,	,	PUNCT
ftr-450	334	3	even	even	ADV
ftr-450	334	4	if	if	SCONJ
ftr-450	334	5	one	one	PRON
ftr-450	334	6	believes	believe	VERB
ftr-450	334	7	that	that	SCONJ
ftr-450	334	8	there	there	PRON
ftr-450	334	9	should	should	AUX
ftr-450	334	10	be	be	AUX
ftr-450	334	11	no	no	DET
ftr-450	334	12	protection	protection	NOUN
ftr-450	334	13	in	in	ADP
ftr-450	334	14	defined	define	VERB
ftr-450	334	15	contribution	contribution	NOUN
ftr-450	334	16	plans	plan	NOUN
ftr-450	334	17	of	of	ADP
ftr-450	334	18	the	the	DET
ftr-450	334	19	portion	portion	NOUN
ftr-450	334	20	of	of	ADP
ftr-450	334	21	the	the	DET
ftr-450	334	22	expected	expect	VERB
ftr-450	334	23	retirement	retirement	NOUN
ftr-450	334	24	benefit	benefit	NOUN
ftr-450	334	25	attributable	attributable	ADJ
ftr-450	334	26	to	to	ADP
ftr-450	334	27	future	future	ADJ
ftr-450	334	28	service	service	NOUN
ftr-450	334	29	because	because	SCONJ
ftr-450	334	30	the	the	DET
ftr-450	334	31	benefit	benefit	NOUN
ftr-450	334	32	depends	depend	VERB
ftr-450	334	33	on	on	ADP
ftr-450	334	34	future	future	ADJ
ftr-450	334	35	investment	investment	NOUN
ftr-450	334	36	performance	performance	NOUN
ftr-450	334	37	,	,	PUNCT
ftr-450	334	38	one	one	PRON
ftr-450	334	39	could	could	AUX
ftr-450	334	40	view	view	VERB
ftr-450	334	41	the	the	DET
ftr-450	334	42	portion	portion	NOUN
ftr-450	334	43	of	of	ADP
ftr-450	334	44	the	the	DET
ftr-450	334	45	retirement	retirement	NOUN
ftr-450	334	46	benefit	benefit	NOUN
ftr-450	334	47	based	base	VERB
ftr-450	334	48	on	on	ADP
ftr-450	334	49	past	past	ADJ
ftr-450	334	50	service	service	NOUN
ftr-450	334	51	credit	credit	NOUN
ftr-450	334	52	very	very	ADV
ftr-450	334	53	differently	differently	ADV
ftr-450	334	54	.	.	PUNCT
ftr-450	335	1	44	44	NUM
ftr-450	335	2	.	.	PUNCT
ftr-450	336	1	the	the	DET
ftr-450	336	2	serious	serious	ADJ
ftr-450	336	3	underfunding	underfunding	NOUN
ftr-450	336	4	of	of	ADP
ftr-450	336	5	several	several	ADJ
ftr-450	336	6	large	large	ADJ
ftr-450	336	7	plans	plan	NOUN
ftr-450	336	8	was	be	AUX
ftr-450	336	9	caused	cause	VERB
ftr-450	336	10	by	by	ADP
ftr-450	336	11	the	the	DET
ftr-450	336	12	30	30	NUM
ftr-450	336	13	-	-	PUNCT
ftr-450	336	14	year	year	NOUN
ftr-450	336	15	funding	funding	NOUN
ftr-450	336	16	period	period	NOUN
ftr-450	336	17	for	for	ADP
ftr-450	336	18	past	past	ADJ
ftr-450	336	19	service	service	NOUN
ftr-450	336	20	credits	credit	NOUN
ftr-450	336	21	.	.	PUNCT
ftr-450	337	1	thus	thus	ADV
ftr-450	337	2	,	,	PUNCT
ftr-450	337	3	the	the	DET
ftr-450	337	4	pension	pension	NOUN
ftr-450	337	5	protection	protection	NOUN
ftr-450	337	6	act	act	NOUN
ftr-450	337	7	of	of	ADP
ftr-450	337	8	1987	1987	NUM
ftr-450	337	9	,	,	PUNCT
ftr-450	337	10	pub	pub	NOUN
ftr-450	337	11	.	.	PUNCT
ftr-450	338	1	l.	l.	PROPN
ftr-450	338	2	no	no	INTJ
ftr-450	338	3	.	.	PROPN
ftr-450	339	1	100	100	NUM
ftr-450	339	2	-	-	SYM
ftr-450	339	3	203	203	NUM
ftr-450	339	4	,	,	PUNCT
ftr-450	339	5	101	101	NUM
ftr-450	339	6	stat	stat	NOUN
ftr-450	339	7	.	.	PUNCT
ftr-450	340	1	1330	1330	NUM
ftr-450	340	2	-	-	SYM
ftr-450	340	3	33	33	NUM
ftr-450	340	4	(	(	PUNCT
ftr-450	340	5	1987	1987	NUM
ftr-450	340	6	)	)	PUNCT
ftr-450	340	7	(	(	PUNCT
ftr-450	340	8	codified	codify	VERB
ftr-450	340	9	in	in	ADP
ftr-450	340	10	scattered	scatter	VERB
ftr-450	340	11	sections	section	NOUN
ftr-450	340	12	of	of	ADP
ftr-450	340	13	29	29	NUM
ftr-450	340	14	u.s.c	u.s.c	ADJ
ftr-450	340	15	.	.	PUNCT
ftr-450	340	16	)	)	PUNCT
ftr-450	340	17	,	,	PUNCT
ftr-450	340	18	required	require	VERB
ftr-450	340	19	more	more	ADV
ftr-450	340	20	rapid	rapid	ADJ
ftr-450	340	21	funding	funding	NOUN
ftr-450	340	22	of	of	ADP
ftr-450	340	23	underfunded	underfunded	ADJ
ftr-450	340	24	plans	plan	NOUN
ftr-450	340	25	due	due	ADP
ftr-450	340	26	to	to	ADP
ftr-450	340	27	concerns	concern	NOUN
ftr-450	340	28	about	about	ADP
ftr-450	340	29	the	the	DET
ftr-450	340	30	solvency	solvency	NOUN
ftr-450	340	31	of	of	ADP
ftr-450	340	32	the	the	DET
ftr-450	340	33	defined	define	VERB
ftr-450	340	34	benefit	benefit	NOUN
ftr-450	340	35	plan	plan	NOUN
ftr-450	340	36	system	system	NOUN
ftr-450	340	37	.	.	PUNCT
ftr-450	341	1	for	for	ADP
ftr-450	341	2	more	more	ADJ
ftr-450	341	3	information	information	NOUN
ftr-450	341	4	on	on	ADP
ftr-450	341	5	minimum	minimum	ADJ
ftr-450	341	6	funding	funding	NOUN
ftr-450	341	7	standards	standard	NOUN
ftr-450	341	8	,	,	PUNCT
ftr-450	341	9	see	see	VERB
ftr-450	341	10	29	29	NUM
ftr-450	341	11	u.s.c	u.s.c	ADJ
ftr-450	341	12	.	.	PUNCT
ftr-450	341	13	'	'	PUNCT
ftr-450	342	1	1082	1082	NUM
ftr-450	342	2	(	(	PUNCT
ftr-450	342	3	1999	1999	NUM
ftr-450	342	4	)	)	PUNCT
ftr-450	342	5	;	;	PUNCT
ftr-450	342	6	irc	irc	PROPN
ftr-450	342	7	'	'	PUNCT
ftr-450	342	8	412(l	412(l	NOUN
ftr-450	342	9	)	)	PUNCT
ftr-450	342	10	.	.	PUNCT
ftr-450	343	1	45	45	NUM
ftr-450	343	2	.	.	PUNCT
ftr-450	344	1	see	see	VERB
ftr-450	344	2	discussion	discussion	NOUN
ftr-450	344	3	infra	infra	NOUN
ftr-450	344	4	part	part	NOUN
ftr-450	344	5	iv.c	iv.c	VERB
ftr-450	344	6	.	.	PUNCT
ftr-450	345	1	620	620	NUM
ftr-450	345	2	florida	florida	PROPN
ftr-450	345	3	tax	tax	NOUN
ftr-450	345	4	review	review	NOUN
ftr-450	345	5	[	[	X
ftr-450	345	6	vol	vol	NOUN
ftr-450	345	7	.	.	PUNCT
ftr-450	345	8	4:9	4:9	NUM
ftr-450	346	1	because	because	SCONJ
ftr-450	346	2	current	current	ADJ
ftr-450	346	3	pension	pension	NOUN
ftr-450	346	4	law	law	NOUN
ftr-450	346	5	provides	provide	VERB
ftr-450	346	6	defined	define	VERB
ftr-450	346	7	contribution	contribution	NOUN
ftr-450	346	8	plans	plan	VERB
ftr-450	346	9	inadequate	inadequate	ADJ
ftr-450	346	10	protection	protection	NOUN
ftr-450	346	11	,	,	PUNCT
ftr-450	346	12	the	the	DET
ftr-450	346	13	shift	shift	NOUN
ftr-450	346	14	from	from	ADP
ftr-450	346	15	traditional	traditional	ADJ
ftr-450	346	16	defined	define	VERB
ftr-450	346	17	benefit	benefit	NOUN
ftr-450	346	18	plans	plan	NOUN
ftr-450	346	19	to	to	PART
ftr-450	346	20	more	more	ADV
ftr-450	346	21	flexible	flexible	ADJ
ftr-450	346	22	defined	define	VERB
ftr-450	346	23	contribution	contribution	NOUN
ftr-450	346	24	plans	plan	NOUN
ftr-450	346	25	as	as	SCONJ
ftr-450	346	26	primary	primary	ADJ
ftr-450	346	27	retirement	retirement	NOUN
ftr-450	346	28	saving	saving	NOUN
ftr-450	346	29	vehicles	vehicle	NOUN
ftr-450	346	30	compromises	compromise	VERB
ftr-450	346	31	erisa	erisa	PROPN
ftr-450	346	32	's	's	PART
ftr-450	346	33	goal	goal	NOUN
ftr-450	346	34	of	of	ADP
ftr-450	346	35	guaranteeing	guarantee	VERB
ftr-450	346	36	the	the	DET
ftr-450	346	37	delivery	delivery	NOUN
ftr-450	346	38	of	of	ADP
ftr-450	346	39	expected	expect	VERB
ftr-450	346	40	retirement	retirement	NOUN
ftr-450	346	41	benefits	benefit	NOUN
ftr-450	346	42	.	.	PUNCT
ftr-450	347	1	this	this	DET
ftr-450	347	2	result	result	NOUN
ftr-450	347	3	is	be	AUX
ftr-450	347	4	not	not	PART
ftr-450	347	5	inevitable	inevitable	ADJ
ftr-450	347	6	,	,	PUNCT
ftr-450	347	7	however	however	ADV
ftr-450	347	8	.	.	PUNCT
ftr-450	348	1	in	in	ADP
ftr-450	348	2	order	order	NOUN
ftr-450	348	3	to	to	PART
ftr-450	348	4	provide	provide	VERB
ftr-450	348	5	the	the	DET
ftr-450	348	6	protection	protection	NOUN
ftr-450	348	7	congress	congress	PROPN
ftr-450	348	8	intended	intend	VERB
ftr-450	348	9	to	to	PART
ftr-450	348	10	confer	confer	VERB
ftr-450	348	11	upon	upon	SCONJ
ftr-450	348	12	private	private	ADJ
ftr-450	348	13	pension	pension	NOUN
ftr-450	348	14	plan	plan	NOUN
ftr-450	348	15	retirees	retiree	NOUN
ftr-450	348	16	when	when	SCONJ
ftr-450	348	17	it	it	PRON
ftr-450	348	18	enacted	enact	VERB
ftr-450	348	19	erisa	erisa	NOUN
ftr-450	348	20	,	,	PUNCT
ftr-450	348	21	the	the	DET
ftr-450	348	22	fiduciary	fiduciary	ADJ
ftr-450	348	23	and	and	CCONJ
ftr-450	348	24	funding	funding	NOUN
ftr-450	348	25	laws	law	NOUN
ftr-450	348	26	should	should	AUX
ftr-450	348	27	be	be	AUX
ftr-450	348	28	amended	amend	VERB
ftr-450	348	29	.	.	PUNCT
ftr-450	349	1	additionally	additionally	ADV
ftr-450	349	2	,	,	PUNCT
ftr-450	349	3	insurance	insurance	NOUN
ftr-450	349	4	protection	protection	NOUN
ftr-450	349	5	should	should	AUX
ftr-450	349	6	be	be	AUX
ftr-450	349	7	extended	extend	VERB
ftr-450	349	8	to	to	ADP
ftr-450	349	9	all	all	PRON
ftr-450	349	10	,	,	PUNCT
ftr-450	349	11	or	or	CCONJ
ftr-450	349	12	some	some	DET
ftr-450	349	13	portion	portion	NOUN
ftr-450	349	14	,	,	PUNCT
ftr-450	349	15	of	of	ADP
ftr-450	349	16	the	the	DET
ftr-450	349	17	defined	define	VERB
ftr-450	349	18	contribution	contribution	NOUN
ftr-450	349	19	plan	plan	NOUN
ftr-450	349	20	benefit	benefit	NOUN
ftr-450	349	21	,	,	PUNCT
ftr-450	349	22	in	in	ADP
ftr-450	349	23	order	order	NOUN
ftr-450	349	24	to	to	PART
ftr-450	349	25	prevent	prevent	VERB
ftr-450	349	26	shortfalls	shortfall	NOUN
ftr-450	349	27	in	in	ADP
ftr-450	349	28	the	the	DET
ftr-450	349	29	expected	expected	ADJ
ftr-450	349	30	retirement	retirement	NOUN
ftr-450	349	31	benefits	benefit	NOUN
ftr-450	349	32	of	of	ADP
ftr-450	349	33	defined	define	VERB
ftr-450	349	34	contribution	contribution	NOUN
ftr-450	349	35	plans	plan	NOUN
ftr-450	349	36	.	.	PUNCT
ftr-450	350	1	this	this	DET
ftr-450	350	2	article	article	NOUN
ftr-450	350	3	explores	explore	VERB
ftr-450	350	4	the	the	DET
ftr-450	350	5	feasibility	feasibility	NOUN
ftr-450	350	6	of	of	ADP
ftr-450	350	7	each	each	PRON
ftr-450	350	8	of	of	ADP
ftr-450	350	9	these	these	DET
ftr-450	350	10	suggestions	suggestion	NOUN
ftr-450	350	11	,	,	PUNCT
ftr-450	350	12	and	and	CCONJ
ftr-450	350	13	separately	separately	ADV
ftr-450	350	14	analyzes	analyze	VERB
ftr-450	350	15	the	the	DET
ftr-450	350	16	impact	impact	NOUN
ftr-450	350	17	of	of	ADP
ftr-450	350	18	the	the	DET
ftr-450	350	19	following	following	NOUN
ftr-450	350	20	in	in	ADP
ftr-450	350	21	defined	define	VERB
ftr-450	350	22	contribution	contribution	NOUN
ftr-450	350	23	plans	plan	NOUN
ftr-450	350	24	:	:	PUNCT
ftr-450	350	25	(	(	PUNCT
ftr-450	350	26	1	1	X
ftr-450	350	27	)	)	PUNCT
ftr-450	350	28	inadequate	inadequate	ADJ
ftr-450	350	29	fiduciary	fiduciary	ADJ
ftr-450	350	30	rules	rule	NOUN
ftr-450	350	31	;	;	PUNCT
ftr-450	350	32	(	(	PUNCT
ftr-450	350	33	2	2	X
ftr-450	350	34	)	)	PUNCT
ftr-450	350	35	unfavorable	unfavorable	ADJ
ftr-450	350	36	investment	investment	NOUN
ftr-450	350	37	performance	performance	NOUN
ftr-450	350	38	;	;	PUNCT
ftr-450	350	39	(	(	PUNCT
ftr-450	350	40	3	3	X
ftr-450	350	41	)	)	PUNCT
ftr-450	350	42	lack	lack	NOUN
ftr-450	350	43	of	of	ADP
ftr-450	350	44	insurance	insurance	NOUN
ftr-450	350	45	protection	protection	NOUN
ftr-450	350	46	;	;	PUNCT
ftr-450	350	47	and	and	CCONJ
ftr-450	350	48	(	(	PUNCT
ftr-450	350	49	4	4	X
ftr-450	350	50	)	)	PUNCT
ftr-450	350	51	inadequate	inadequate	ADJ
ftr-450	350	52	funding	funding	NOUN
ftr-450	350	53	practices	practice	NOUN
ftr-450	350	54	.	.	PUNCT
ftr-450	351	1	this	this	DET
ftr-450	351	2	article	article	NOUN
ftr-450	351	3	concludes	conclude	VERB
ftr-450	351	4	that	that	SCONJ
ftr-450	351	5	the	the	DET
ftr-450	351	6	impact	impact	NOUN
ftr-450	351	7	of	of	ADP
ftr-450	351	8	these	these	DET
ftr-450	351	9	risks	risk	NOUN
ftr-450	351	10	is	be	AUX
ftr-450	351	11	extremely	extremely	ADV
ftr-450	351	12	disparate	disparate	ADJ
ftr-450	351	13	between	between	ADP
ftr-450	351	14	defined	define	VERB
ftr-450	351	15	benefit	benefit	NOUN
ftr-450	351	16	plans	plan	NOUN
ftr-450	351	17	and	and	CCONJ
ftr-450	351	18	defined	define	VERB
ftr-450	351	19	contribution	contribution	NOUN
ftr-450	351	20	plans	plan	NOUN
ftr-450	351	21	.	.	PUNCT
ftr-450	352	1	part	part	PROPN
ftr-450	352	2	ii	ii	PROPN
ftr-450	352	3	shows	show	VERB
ftr-450	352	4	that	that	SCONJ
ftr-450	352	5	inadequate	inadequate	ADJ
ftr-450	352	6	fiduciary	fiduciary	ADJ
ftr-450	352	7	rules	rule	NOUN
ftr-450	352	8	threaten	threaten	VERB
ftr-450	352	9	the	the	DET
ftr-450	352	10	success	success	NOUN
ftr-450	352	11	of	of	ADP
ftr-450	352	12	erisa	erisa	NOUN
ftr-450	352	13	as	as	SCONJ
ftr-450	352	14	the	the	DET
ftr-450	352	15	use	use	NOUN
ftr-450	352	16	of	of	ADP
ftr-450	352	17	defined	define	VERB
ftr-450	352	18	contribution	contribution	NOUN
ftr-450	352	19	plans	plan	NOUN
ftr-450	352	20	as	as	SCONJ
ftr-450	352	21	primary	primary	ADJ
ftr-450	352	22	savings	saving	NOUN
ftr-450	352	23	vehicles	vehicle	NOUN
ftr-450	352	24	escalates	escalate	VERB
ftr-450	352	25	.	.	PUNCT
ftr-450	353	1	part	part	NOUN
ftr-450	353	2	iii	iii	PROPN
ftr-450	353	3	demonstrates	demonstrate	VERB
ftr-450	353	4	a	a	DET
ftr-450	353	5	need	need	NOUN
ftr-450	353	6	for	for	ADP
ftr-450	353	7	insurance	insurance	NOUN
ftr-450	353	8	protection	protection	NOUN
ftr-450	353	9	against	against	ADP
ftr-450	353	10	unfavorable	unfavorable	ADJ
ftr-450	353	11	investment	investment	NOUN
ftr-450	353	12	performance	performance	NOUN
ftr-450	353	13	in	in	ADP
ftr-450	353	14	defined	define	VERB
ftr-450	353	15	contribution	contribution	NOUN
ftr-450	353	16	plans	plan	NOUN
ftr-450	353	17	,	,	PUNCT
ftr-450	353	18	and	and	CCONJ
ftr-450	353	19	proposes	propose	VERB
ftr-450	353	20	an	an	DET
ftr-450	353	21	insurance	insurance	NOUN
ftr-450	353	22	model	model	NOUN
ftr-450	353	23	to	to	PART
ftr-450	353	24	resolve	resolve	VERB
ftr-450	353	25	existing	exist	VERB
ftr-450	353	26	inequities	inequity	NOUN
ftr-450	353	27	among	among	ADP
ftr-450	353	28	participants	participant	NOUN
ftr-450	353	29	in	in	ADP
ftr-450	353	30	the	the	DET
ftr-450	353	31	two	two	NUM
ftr-450	353	32	types	type	NOUN
ftr-450	353	33	of	of	ADP
ftr-450	353	34	plans	plan	NOUN
ftr-450	353	35	.	.	PUNCT
ftr-450	354	1	part	part	NOUN
ftr-450	354	2	iv	iv	NUM
ftr-450	354	3	determines	determine	NOUN
ftr-450	354	4	that	that	SCONJ
ftr-450	354	5	past	past	ADJ
ftr-450	354	6	service	service	NOUN
ftr-450	354	7	credits	credit	NOUN
ftr-450	354	8	in	in	ADP
ftr-450	354	9	defined	define	VERB
ftr-450	354	10	benefit	benefit	NOUN
ftr-450	354	11	plans	plan	NOUN
ftr-450	354	12	and	and	CCONJ
ftr-450	354	13	defined	define	VERB
ftr-450	354	14	contribution	contribution	NOUN
ftr-450	354	15	plans	plan	NOUN
ftr-450	354	16	are	be	AUX
ftr-450	354	17	indistinguishable	indistinguishable	ADJ
ftr-450	354	18	;	;	PUNCT
ftr-450	354	19	consequently	consequently	ADV
ftr-450	354	20	,	,	PUNCT
ftr-450	354	21	at	at	ADP
ftr-450	354	22	a	a	DET
ftr-450	354	23	minimum	minimum	NOUN
ftr-450	354	24	,	,	PUNCT
ftr-450	354	25	the	the	DET
ftr-450	354	26	portion	portion	NOUN
ftr-450	354	27	of	of	ADP
ftr-450	354	28	the	the	DET
ftr-450	354	29	expected	expect	VERB
ftr-450	354	30	retirement	retirement	NOUN
ftr-450	354	31	benefit	benefit	NOUN
ftr-450	354	32	attributable	attributable	ADJ
ftr-450	354	33	to	to	ADP
ftr-450	354	34	past	past	ADJ
ftr-450	354	35	service	service	NOUN
ftr-450	354	36	warrants	warrant	NOUN
ftr-450	354	37	pre	pre	ADJ
ftr-450	354	38	-	-	NOUN
ftr-450	354	39	funding	funding	ADJ
ftr-450	354	40	,	,	PUNCT
ftr-450	354	41	or	or	CCONJ
ftr-450	354	42	some	some	DET
ftr-450	354	43	level	level	NOUN
ftr-450	354	44	of	of	ADP
ftr-450	354	45	insurance	insurance	NOUN
ftr-450	354	46	protection	protection	NOUN
ftr-450	354	47	.	.	PUNCT
ftr-450	355	1	ii	ii	PROPN
ftr-450	355	2	.	.	PUNCT
ftr-450	356	1	the	the	DET
ftr-450	356	2	private	private	ADJ
ftr-450	356	3	pension	pension	NOUN
ftr-450	356	4	program	program	NOUN
ftr-450	356	5	and	and	CCONJ
ftr-450	356	6	the	the	DET
ftr-450	356	7	fiduciary	fiduciary	ADJ
ftr-450	356	8	law	law	NOUN
ftr-450	356	9	a.	a.	NOUN
ftr-450	356	10	fiduciary	fiduciary	ADJ
ftr-450	356	11	standards	standard	NOUN
ftr-450	356	12	one	one	NUM
ftr-450	356	13	of	of	ADP
ftr-450	356	14	the	the	DET
ftr-450	356	15	primary	primary	ADJ
ftr-450	356	16	goals	goal	NOUN
ftr-450	356	17	of	of	ADP
ftr-450	356	18	erisa	erisa	NOUN
ftr-450	356	19	is	be	AUX
ftr-450	356	20	to	to	PART
ftr-450	356	21	establish	establish	VERB
ftr-450	356	22	higher	high	ADJ
ftr-450	356	23	fiduciary	fiduciary	ADJ
ftr-450	356	24	standards	standard	NOUN
ftr-450	356	25	in	in	ADP
ftr-450	356	26	order	order	NOUN
ftr-450	356	27	to	to	PART
ftr-450	356	28	provide	provide	VERB
ftr-450	356	29	greater	great	ADJ
ftr-450	356	30	protection	protection	NOUN
ftr-450	356	31	of	of	ADP
ftr-450	356	32	retirement	retirement	NOUN
ftr-450	356	33	benefits.46	benefits.46	PROPN
ftr-450	356	34	although	although	SCONJ
ftr-450	356	35	erisa	erisa	NOUN
ftr-450	356	36	has	have	AUX
ftr-450	356	37	been	be	AUX
ftr-450	356	38	relatively	relatively	ADV
ftr-450	356	39	successful	successful	ADJ
ftr-450	356	40	in	in	ADP
ftr-450	356	41	achieving	achieve	VERB
ftr-450	356	42	this	this	DET
ftr-450	356	43	goal	goal	NOUN
ftr-450	356	44	,	,	PUNCT
ftr-450	356	45	recent	recent	ADJ
ftr-450	356	46	developments	development	NOUN
ftr-450	356	47	in	in	ADP
ftr-450	356	48	fiduciary	fiduciary	ADJ
ftr-450	356	49	law	law	NOUN
ftr-450	356	50	threaten	threaten	VERB
ftr-450	356	51	its	its	PRON
ftr-450	356	52	success	success	NOUN
ftr-450	356	53	,	,	PUNCT
ftr-450	356	54	potentially	potentially	ADV
ftr-450	356	55	placing	place	VERB
ftr-450	356	56	plan	plan	NOUN
ftr-450	356	57	participants	participant	NOUN
ftr-450	356	58	in	in	ADP
ftr-450	356	59	a	a	DET
ftr-450	356	60	more	more	ADV
ftr-450	356	61	disadvantageous	disadvantageous	ADJ
ftr-450	356	62	position	position	NOUN
ftr-450	356	63	than	than	SCONJ
ftr-450	356	64	they	they	PRON
ftr-450	356	65	were	be	AUX
ftr-450	356	66	in	in	ADV
ftr-450	356	67	prior	prior	ADV
ftr-450	356	68	to	to	ADP
ftr-450	356	69	the	the	DET
ftr-450	356	70	passage	passage	NOUN
ftr-450	356	71	of	of	ADP
ftr-450	356	72	erisa	erisa	NOUN
ftr-450	356	73	.	.	PUNCT
ftr-450	357	1	46	46	NUM
ftr-450	357	2	.	.	PUNCT
ftr-450	358	1	see	see	VERB
ftr-450	358	2	120	120	NUM
ftr-450	358	3	cong	cong	NOUN
ftr-450	358	4	.	.	PUNCT
ftr-450	359	1	rec	rec	PROPN
ftr-450	359	2	.	.	PUNCT
ftr-450	359	3	s15,738	s15,738	PROPN
ftr-450	359	4	,	,	PUNCT
ftr-450	359	5	15,741	15,741	NUM
ftr-450	359	6	(	(	PUNCT
ftr-450	359	7	1974	1974	NUM
ftr-450	359	8	)	)	PUNCT
ftr-450	359	9	,	,	PUNCT
ftr-450	359	10	reprinted	reprint	VERB
ftr-450	359	11	in	in	ADP
ftr-450	359	12	1974	1974	NUM
ftr-450	359	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-450	359	14	.	.	PUNCT
ftr-450	359	15	4639	4639	NUM
ftr-450	359	16	,	,	PUNCT
ftr-450	359	17	5186	5186	NUM
ftr-450	359	18	-	-	SYM
ftr-450	359	19	87	87	NUM
ftr-450	359	20	(	(	PUNCT
ftr-450	359	21	statement	statement	NOUN
ftr-450	359	22	of	of	ADP
ftr-450	359	23	sen	sen	PROPN
ftr-450	359	24	.	.	PROPN
ftr-450	359	25	williams	williams	PROPN
ftr-450	359	26	)	)	PUNCT
ftr-450	359	27	.	.	PUNCT
ftr-450	360	1	2000	2000	NUM
ftr-450	360	2	]	]	PUNCT
ftr-450	361	1	rethinking	rethink	VERB
ftr-450	361	2	the	the	DET
ftr-450	361	3	risk	risk	NOUN
ftr-450	361	4	of	of	ADP
ftr-450	361	5	defined	define	VERB
ftr-450	361	6	contribution	contribution	NOUN
ftr-450	361	7	plans	plan	NOUN
ftr-450	361	8	621	621	NUM
ftr-450	361	9	before	before	ADP
ftr-450	361	10	erisa	erisa	NOUN
ftr-450	361	11	,	,	PUNCT
ftr-450	361	12	the	the	DET
ftr-450	361	13	state	state	NOUN
ftr-450	361	14	common	common	ADJ
ftr-450	361	15	law	law	NOUN
ftr-450	361	16	of	of	ADP
ftr-450	361	17	trusts	trust	NOUN
ftr-450	361	18	and	and	CCONJ
ftr-450	361	19	the	the	DET
ftr-450	361	20	internal	internal	PROPN
ftr-450	361	21	revenue	revenue	NOUN
ftr-450	361	22	code	code	NOUN
ftr-450	361	23	governed	govern	VERB
ftr-450	361	24	a	a	DET
ftr-450	361	25	trustee	trustee	NOUN
ftr-450	361	26	=	=	NOUN
ftr-450	361	27	s	s	NOUN
ftr-450	361	28	conduct	conduct	NOUN
ftr-450	361	29	in	in	ADP
ftr-450	361	30	the	the	DET
ftr-450	361	31	administration	administration	NOUN
ftr-450	361	32	and	and	CCONJ
ftr-450	361	33	investment	investment	NOUN
ftr-450	361	34	of	of	ADP
ftr-450	361	35	pension	pension	NOUN
ftr-450	361	36	assets.47	assets.47	NOUN
ftr-450	361	37	common	common	ADJ
ftr-450	361	38	law	law	NOUN
ftr-450	361	39	doctrine	doctrine	NOUN
ftr-450	361	40	required	require	VERB
ftr-450	361	41	the	the	DET
ftr-450	361	42	trustee	trustee	NOUN
ftr-450	361	43	ato	ato	NOUN
ftr-450	361	44	make	make	VERB
ftr-450	361	45	such	such	ADJ
ftr-450	361	46	investments	investment	NOUN
ftr-450	361	47	.	.	PUNCT
ftr-450	361	48	.	.	PUNCT
ftr-450	362	1	.	.	PUNCT
ftr-450	363	1	as	as	ADP
ftr-450	363	2	a	a	DET
ftr-450	363	3	prudent	prudent	NOUN
ftr-450	363	4	[	[	X
ftr-450	363	5	person	person	NOUN
ftr-450	363	6	]	]	PUNCT
ftr-450	363	7	would	would	AUX
ftr-450	363	8	make	make	VERB
ftr-450	363	9	of	of	ADP
ftr-450	363	10	his	his	PRON
ftr-450	363	11	own	own	ADJ
ftr-450	363	12	property.@48	property.@48	VERB
ftr-450	363	13	the	the	DET
ftr-450	363	14	common	common	ADJ
ftr-450	363	15	law	law	NOUN
ftr-450	363	16	of	of	ADP
ftr-450	363	17	trusts	trust	NOUN
ftr-450	363	18	also	also	ADV
ftr-450	363	19	imposed	impose	VERB
ftr-450	363	20	a	a	DET
ftr-450	363	21	duty	duty	NOUN
ftr-450	363	22	of	of	ADP
ftr-450	363	23	loyalty	loyalty	NOUN
ftr-450	363	24	on	on	ADP
ftr-450	363	25	the	the	DET
ftr-450	363	26	trustee	trustee	NOUN
ftr-450	363	27	and	and	CCONJ
ftr-450	363	28	governed	govern	VERB
ftr-450	363	29	the	the	DET
ftr-450	363	30	remedies	remedy	NOUN
ftr-450	363	31	available	available	ADJ
ftr-450	363	32	to	to	PART
ftr-450	363	33	plan	plan	VERB
ftr-450	363	34	participants	participant	NOUN
ftr-450	363	35	and	and	CCONJ
ftr-450	363	36	their	their	PRON
ftr-450	363	37	beneficiaries	beneficiary	NOUN
ftr-450	363	38	in	in	ADP
ftr-450	363	39	the	the	DET
ftr-450	363	40	event	event	NOUN
ftr-450	363	41	of	of	ADP
ftr-450	363	42	fiduciary	fiduciary	ADJ
ftr-450	363	43	breach.49	breach.49	PROPN
ftr-450	363	44	currently	currently	ADV
ftr-450	363	45	,	,	PUNCT
ftr-450	363	46	erisa	erisa	NOUN
ftr-450	363	47	delegates	delegate	NOUN
ftr-450	363	48	to	to	ADP
ftr-450	363	49	the	the	DET
ftr-450	363	50	federal	federal	ADJ
ftr-450	363	51	government	government	NOUN
ftr-450	363	52	the	the	DET
ftr-450	363	53	duty	duty	NOUN
ftr-450	363	54	of	of	ADP
ftr-450	363	55	establishing	establish	VERB
ftr-450	363	56	all	all	DET
ftr-450	363	57	pension	pension	NOUN
ftr-450	363	58	policy	policy	NOUN
ftr-450	363	59	and	and	CCONJ
ftr-450	363	60	law.50	law.50	PRON
ftr-450	363	61	while	while	SCONJ
ftr-450	363	62	erisa	erisa	NOUN
ftr-450	363	63	preempts	preempt	VERB
ftr-450	363	64	state	state	NOUN
ftr-450	363	65	law	law	NOUN
ftr-450	363	66	,	,	PUNCT
ftr-450	363	67	including	include	VERB
ftr-450	363	68	the	the	DET
ftr-450	363	69	state	state	NOUN
ftr-450	363	70	common	common	ADJ
ftr-450	363	71	law	law	NOUN
ftr-450	363	72	of	of	ADP
ftr-450	363	73	trusts	trust	NOUN
ftr-450	363	74	,	,	PUNCT
ftr-450	363	75	erisa	erisa	NOUN
ftr-450	363	76	=	=	SYM
ftr-450	363	77	s	s	PART
ftr-450	363	78	fiduciary	fiduciary	ADJ
ftr-450	363	79	standards	standard	NOUN
ftr-450	363	80	are	be	AUX
ftr-450	363	81	47	47	NUM
ftr-450	363	82	.	.	PUNCT
ftr-450	364	1	until	until	ADP
ftr-450	364	2	1974	1974	NUM
ftr-450	364	3	,	,	PUNCT
ftr-450	364	4	the	the	DET
ftr-450	364	5	internal	internal	ADJ
ftr-450	364	6	revenue	revenue	NOUN
ftr-450	364	7	code	code	PROPN
ftr-450	364	8	=	=	SYM
ftr-450	364	9	s	s	PART
ftr-450	364	10	exclusive	exclusive	ADJ
ftr-450	364	11	benefit	benefit	NOUN
ftr-450	364	12	rule	rule	NOUN
ftr-450	364	13	,	,	PUNCT
ftr-450	364	14	still	still	ADV
ftr-450	364	15	in	in	ADP
ftr-450	364	16	effect	effect	NOUN
ftr-450	364	17	today	today	NOUN
ftr-450	364	18	,	,	PUNCT
ftr-450	364	19	prescribed	prescribe	VERB
ftr-450	364	20	the	the	DET
ftr-450	364	21	only	only	ADJ
ftr-450	364	22	federal	federal	ADJ
ftr-450	364	23	guidelines	guideline	NOUN
ftr-450	364	24	applicable	applicable	ADJ
ftr-450	364	25	to	to	PART
ftr-450	364	26	plan	plan	VERB
ftr-450	364	27	fiduciaries	fiduciary	NOUN
ftr-450	364	28	.	.	PUNCT
ftr-450	365	1	the	the	DET
ftr-450	365	2	exclusive	exclusive	ADJ
ftr-450	365	3	benefit	benefit	NOUN
ftr-450	365	4	rule	rule	NOUN
ftr-450	365	5	provided	provide	VERB
ftr-450	365	6	that	that	SCONJ
ftr-450	365	7	a	a	DET
ftr-450	365	8	plan	plan	NOUN
ftr-450	365	9	would	would	AUX
ftr-450	365	10	not	not	PART
ftr-450	365	11	qualify	qualify	VERB
ftr-450	365	12	for	for	ADP
ftr-450	365	13	preferential	preferential	ADJ
ftr-450	365	14	tax	tax	NOUN
ftr-450	365	15	treatment	treatment	NOUN
ftr-450	365	16	if	if	SCONJ
ftr-450	365	17	it	it	PRON
ftr-450	365	18	was	be	AUX
ftr-450	365	19	not	not	PART
ftr-450	365	20	maintained	maintain	VERB
ftr-450	365	21	for	for	ADP
ftr-450	365	22	the	the	DET
ftr-450	365	23	exclusive	exclusive	ADJ
ftr-450	365	24	benefit	benefit	NOUN
ftr-450	365	25	of	of	ADP
ftr-450	365	26	plan	plan	NOUN
ftr-450	365	27	participants	participant	NOUN
ftr-450	365	28	and	and	CCONJ
ftr-450	365	29	their	their	PRON
ftr-450	365	30	beneficiaries	beneficiary	NOUN
ftr-450	365	31	.	.	PUNCT
ftr-450	366	1	irc	irc	VERB
ftr-450	366	2	'	'	PUNCT
ftr-450	366	3	401(a	401(a	PROPN
ftr-450	366	4	)	)	PUNCT
ftr-450	366	5	.	.	PUNCT
ftr-450	367	1	historically	historically	ADV
ftr-450	367	2	,	,	PUNCT
ftr-450	367	3	courts	court	NOUN
ftr-450	367	4	have	have	AUX
ftr-450	367	5	not	not	PART
ftr-450	367	6	rigidly	rigidly	ADV
ftr-450	367	7	enforced	enforce	VERB
ftr-450	367	8	the	the	DET
ftr-450	367	9	exclusive	exclusive	ADJ
ftr-450	367	10	benefit	benefit	NOUN
ftr-450	367	11	rule	rule	NOUN
ftr-450	367	12	,	,	PUNCT
ftr-450	367	13	and	and	CCONJ
ftr-450	367	14	the	the	DET
ftr-450	367	15	irs	irs	PROPN
ftr-450	367	16	has	have	AUX
ftr-450	367	17	had	have	VERB
ftr-450	367	18	a	a	DET
ftr-450	367	19	practice	practice	NOUN
ftr-450	367	20	of	of	ADP
ftr-450	367	21	not	not	PART
ftr-450	367	22	penalizing	penalize	VERB
ftr-450	367	23	investments	investment	NOUN
ftr-450	367	24	whose	whose	DET
ftr-450	367	25	primary	primary	ADJ
ftr-450	367	26	purpose	purpose	NOUN
ftr-450	367	27	is	be	AUX
ftr-450	367	28	for	for	ADP
ftr-450	367	29	the	the	DET
ftr-450	367	30	benefit	benefit	NOUN
ftr-450	367	31	of	of	ADP
ftr-450	367	32	plan	plan	NOUN
ftr-450	367	33	participants	participant	NOUN
ftr-450	367	34	and	and	CCONJ
ftr-450	367	35	their	their	PRON
ftr-450	367	36	beneficiaries	beneficiary	NOUN
ftr-450	367	37	,	,	PUNCT
ftr-450	367	38	in	in	ADP
ftr-450	367	39	spite	spite	NOUN
ftr-450	367	40	of	of	ADP
ftr-450	367	41	their	their	PRON
ftr-450	367	42	contemporaneous	contemporaneous	ADJ
ftr-450	367	43	generation	generation	NOUN
ftr-450	367	44	of	of	ADP
ftr-450	367	45	collateral	collateral	ADJ
ftr-450	367	46	benefits	benefit	NOUN
ftr-450	367	47	for	for	ADP
ftr-450	367	48	others	other	NOUN
ftr-450	367	49	.	.	PUNCT
ftr-450	368	1	see	see	VERB
ftr-450	368	2	shelby	shelby	PROPN
ftr-450	368	3	u.s	u.s	PROPN
ftr-450	368	4	.	.	PROPN
ftr-450	368	5	distribs	distribs	PROPN
ftr-450	368	6	.	.	PUNCT
ftr-450	368	7	,	,	PUNCT
ftr-450	368	8	inc	inc	PROPN
ftr-450	368	9	.	.	PROPN
ftr-450	369	1	v.	v.	PROPN
ftr-450	369	2	commissioner	commissioner	PROPN
ftr-450	369	3	,	,	PUNCT
ftr-450	369	4	71	71	NUM
ftr-450	369	5	t.c	t.c	PROPN
ftr-450	369	6	.	.	PROPN
ftr-450	369	7	874	874	NUM
ftr-450	369	8	,	,	PUNCT
ftr-450	369	9	885	885	NUM
ftr-450	369	10	(	(	PUNCT
ftr-450	369	11	1979	1979	NUM
ftr-450	369	12	)	)	PUNCT
ftr-450	369	13	;	;	PUNCT
ftr-450	369	14	maria	maria	PROPN
ftr-450	369	15	o	o	PROPN
ftr-450	369	16	=	=	PROPN
ftr-450	369	17	brien	brien	PROPN
ftr-450	369	18	hylton	hylton	PROPN
ftr-450	369	19	,	,	PUNCT
ftr-450	369	20	asocially	asocially	ADV
ftr-450	369	21	responsible@	responsible@	VERB
ftr-450	369	22	investing	investing	NOUN
ftr-450	369	23	:	:	PUNCT
ftr-450	369	24	doing	do	VERB
ftr-450	369	25	good	good	NOUN
ftr-450	369	26	versus	versus	ADP
ftr-450	369	27	doing	do	VERB
ftr-450	369	28	well	well	ADV
ftr-450	369	29	in	in	ADP
ftr-450	369	30	an	an	DET
ftr-450	369	31	inefficient	inefficient	ADJ
ftr-450	369	32	market	market	NOUN
ftr-450	369	33	,	,	PUNCT
ftr-450	369	34	42	42	NUM
ftr-450	369	35	am	am	NOUN
ftr-450	369	36	.	.	PUNCT
ftr-450	370	1	u.l	u.l	PROPN
ftr-450	370	2	.	.	PROPN
ftr-450	370	3	rev	rev	PROPN
ftr-450	370	4	.	.	PROPN
ftr-450	370	5	1	1	NUM
ftr-450	370	6	,	,	PUNCT
ftr-450	370	7	38	38	NUM
ftr-450	370	8	(	(	PUNCT
ftr-450	370	9	1992	1992	NUM
ftr-450	370	10	)	)	PUNCT
ftr-450	370	11	;	;	PUNCT
ftr-450	370	12	see	see	VERB
ftr-450	370	13	also	also	ADV
ftr-450	370	14	irc	irc	ADV
ftr-450	370	15	'	'	PUNCT
ftr-450	370	16	404	404	NUM
ftr-450	370	17	(	(	PUNCT
ftr-450	370	18	a)(l)(a)(i	a)(l)(a)(i	NOUN
ftr-450	370	19	)	)	PUNCT
ftr-450	370	20	,	,	PUNCT
ftr-450	370	21	(	(	PUNCT
ftr-450	370	22	c)(l	c)(l	NOUN
ftr-450	370	23	)	)	PUNCT
ftr-450	370	24	.	.	PUNCT
ftr-450	371	1	for	for	ADP
ftr-450	371	2	further	further	ADJ
ftr-450	371	3	discussion	discussion	NOUN
ftr-450	371	4	of	of	ADP
ftr-450	371	5	the	the	DET
ftr-450	371	6	exclusive	exclusive	ADJ
ftr-450	371	7	benefit	benefit	NOUN
ftr-450	371	8	rule	rule	NOUN
ftr-450	371	9	,	,	PUNCT
ftr-450	371	10	see	see	VERB
ftr-450	371	11	langbein	langbein	ADJ
ftr-450	371	12	&	&	CCONJ
ftr-450	371	13	wolk	wolk	NOUN
ftr-450	371	14	,	,	PUNCT
ftr-450	371	15	supra	supra	PROPN
ftr-450	371	16	note	note	NOUN
ftr-450	371	17	5	5	NUM
ftr-450	371	18	,	,	PUNCT
ftr-450	371	19	at	at	ADP
ftr-450	371	20	649	649	NUM
ftr-450	371	21	.	.	PUNCT
ftr-450	372	1	an	an	DET
ftr-450	372	2	employee	employee	NOUN
ftr-450	372	3	benefit	benefit	NOUN
ftr-450	372	4	plan	plan	NOUN
ftr-450	372	5	fiduciary	fiduciary	ADJ
ftr-450	372	6	=	=	NOUN
ftr-450	372	7	s	s	PART
ftr-450	372	8	behavior	behavior	NOUN
ftr-450	372	9	was	be	AUX
ftr-450	372	10	also	also	ADV
ftr-450	372	11	judicially	judicially	ADV
ftr-450	372	12	reviewable	reviewable	ADJ
ftr-450	372	13	under	under	ADP
ftr-450	372	14	the	the	DET
ftr-450	372	15	taft	taft	PROPN
ftr-450	372	16	-	-	PUNCT
ftr-450	372	17	hartley	hartley	PROPN
ftr-450	372	18	act	act	PROPN
ftr-450	372	19	.	.	PUNCT
ftr-450	373	1	see	see	VERB
ftr-450	373	2	labor	labor	NOUN
ftr-450	373	3	-	-	PUNCT
ftr-450	373	4	management	management	NOUN
ftr-450	373	5	relations	relation	NOUN
ftr-450	373	6	act	act	NOUN
ftr-450	373	7	(	(	PUNCT
ftr-450	373	8	taft	taft	NOUN
ftr-450	373	9	-	-	PUNCT
ftr-450	373	10	hartley	hartley	PROPN
ftr-450	373	11	act	act	PROPN
ftr-450	373	12	)	)	PUNCT
ftr-450	373	13	,	,	PUNCT
ftr-450	373	14	pub	pub	NOUN
ftr-450	373	15	.	.	PUNCT
ftr-450	374	1	l.	l.	PROPN
ftr-450	374	2	no	no	INTJ
ftr-450	374	3	.	.	PROPN
ftr-450	375	1	80	80	NUM
ftr-450	375	2	-	-	SYM
ftr-450	375	3	101	101	NUM
ftr-450	375	4	,	,	PUNCT
ftr-450	375	5	61	61	NUM
ftr-450	375	6	stat	stat	NOUN
ftr-450	375	7	.	.	PUNCT
ftr-450	376	1	136	136	NUM
ftr-450	376	2	(	(	PUNCT
ftr-450	376	3	1947	1947	NUM
ftr-450	376	4	)	)	PUNCT
ftr-450	376	5	(	(	PUNCT
ftr-450	376	6	codified	codify	VERB
ftr-450	376	7	as	as	SCONJ
ftr-450	376	8	amended	amend	VERB
ftr-450	376	9	at	at	ADP
ftr-450	376	10	29	29	NUM
ftr-450	376	11	u.s.c	u.s.c	ADJ
ftr-450	376	12	.	.	PUNCT
ftr-450	376	13	''	''	PUNCT
ftr-450	377	1	141	141	NUM
ftr-450	377	2	-	-	SYM
ftr-450	377	3	87	87	NUM
ftr-450	377	4	(	(	PUNCT
ftr-450	377	5	1998	1998	NUM
ftr-450	377	6	)	)	PUNCT
ftr-450	377	7	)	)	PUNCT
ftr-450	377	8	.	.	PUNCT
ftr-450	378	1	the	the	DET
ftr-450	378	2	act	act	NOUN
ftr-450	378	3	provided	provide	VERB
ftr-450	378	4	that	that	SCONJ
ftr-450	378	5	multi	multi	ADJ
ftr-450	378	6	-	-	ADJ
ftr-450	378	7	employer	employer	ADJ
ftr-450	378	8	plans	plan	NOUN
ftr-450	378	9	must	must	AUX
ftr-450	378	10	be	be	AUX
ftr-450	378	11	in	in	ADP
ftr-450	378	12	the	the	DET
ftr-450	378	13	form	form	NOUN
ftr-450	378	14	of	of	ADP
ftr-450	378	15	a	a	DET
ftr-450	378	16	trust	trust	NOUN
ftr-450	378	17	arrangement	arrangement	NOUN
ftr-450	378	18	.	.	PUNCT
ftr-450	379	1	29	29	NUM
ftr-450	379	2	u.s.c	u.s.c	ADJ
ftr-450	379	3	.	.	PUNCT
ftr-450	379	4	'	'	PUNCT
ftr-450	380	1	186(c)(5	186(c)(5	NUM
ftr-450	380	2	)	)	PUNCT
ftr-450	380	3	(	(	PUNCT
ftr-450	380	4	1998	1998	NUM
ftr-450	380	5	)	)	PUNCT
ftr-450	380	6	.	.	PUNCT
ftr-450	381	1	the	the	DET
ftr-450	381	2	act	act	NOUN
ftr-450	381	3	provides	provide	VERB
ftr-450	381	4	federal	federal	ADJ
ftr-450	381	5	jurisdiction	jurisdiction	NOUN
ftr-450	381	6	for	for	ADP
ftr-450	381	7	claims	claim	NOUN
ftr-450	381	8	seeking	seek	VERB
ftr-450	381	9	enforcement	enforcement	NOUN
ftr-450	381	10	of	of	ADP
ftr-450	381	11	a	a	DET
ftr-450	381	12	collective	collective	ADJ
ftr-450	381	13	bargaining	bargaining	NOUN
ftr-450	381	14	agreement	agreement	NOUN
ftr-450	381	15	requiring	require	VERB
ftr-450	381	16	maintenance	maintenance	NOUN
ftr-450	381	17	or	or	CCONJ
ftr-450	381	18	funding	funding	NOUN
ftr-450	381	19	of	of	ADP
ftr-450	381	20	an	an	DET
ftr-450	381	21	employee	employee	NOUN
ftr-450	381	22	benefit	benefit	NOUN
ftr-450	381	23	plan	plan	NOUN
ftr-450	381	24	.	.	PUNCT
ftr-450	382	1	i	i	PRON
ftr-450	382	2	d.	d.	PROPN
ftr-450	382	3	at	at	ADP
ftr-450	382	4	'	'	PUNCT
ftr-450	382	5	185(c	185(c	NUM
ftr-450	382	6	)	)	PUNCT
ftr-450	382	7	.	.	PUNCT
ftr-450	383	1	the	the	DET
ftr-450	383	2	act	act	NOUN
ftr-450	383	3	was	be	AUX
ftr-450	383	4	used	use	VERB
ftr-450	383	5	to	to	PART
ftr-450	383	6	challenge	challenge	VERB
ftr-450	383	7	fiduciary	fiduciary	ADJ
ftr-450	383	8	action	action	NOUN
ftr-450	383	9	under	under	ADP
ftr-450	383	10	an	an	DET
ftr-450	383	11	arbitrary	arbitrary	ADJ
ftr-450	383	12	and	and	CCONJ
ftr-450	383	13	capricious	capricious	ADJ
ftr-450	383	14	standard	standard	NOUN
ftr-450	383	15	.	.	PUNCT
ftr-450	384	1	this	this	DET
ftr-450	384	2	standard	standard	NOUN
ftr-450	384	3	was	be	AUX
ftr-450	384	4	incorporated	incorporate	VERB
ftr-450	384	5	into	into	ADP
ftr-450	384	6	erisa	erisa	ADJ
ftr-450	384	7	common	common	ADJ
ftr-450	384	8	law	law	NOUN
ftr-450	384	9	,	,	PUNCT
ftr-450	384	10	but	but	CCONJ
ftr-450	384	11	was	be	AUX
ftr-450	384	12	modified	modify	VERB
ftr-450	384	13	by	by	ADP
ftr-450	384	14	the	the	DET
ftr-450	384	15	court	court	NOUN
ftr-450	384	16	.	.	PUNCT
ftr-450	385	1	see	see	VERB
ftr-450	385	2	terese	terese	ADJ
ftr-450	385	3	m.	m.	NOUN
ftr-450	385	4	connerton	connerton	PROPN
ftr-450	385	5	,	,	PUNCT
ftr-450	385	6	suits	suit	NOUN
ftr-450	385	7	by	by	ADP
ftr-450	385	8	beneficiaries	beneficiary	NOUN
ftr-450	385	9	against	against	ADP
ftr-450	385	10	plans	plan	NOUN
ftr-450	385	11	or	or	CCONJ
ftr-450	385	12	employers	employer	NOUN
ftr-450	385	13	to	to	PART
ftr-450	385	14	recover	recover	VERB
ftr-450	385	15	benefits	benefit	NOUN
ftr-450	385	16	,	,	PUNCT
ftr-450	385	17	sb68	sb68	PROPN
ftr-450	385	18	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
ftr-450	385	19	.	.	PUNCT
ftr-450	386	1	569	569	NUM
ftr-450	386	2	,	,	PUNCT
ftr-450	386	3	614	614	NUM
ftr-450	386	4	-	-	SYM
ftr-450	386	5	15	15	NUM
ftr-450	386	6	(	(	PUNCT
ftr-450	386	7	1997	1997	NUM
ftr-450	386	8	)	)	PUNCT
ftr-450	386	9	(	(	PUNCT
ftr-450	386	10	discussing	discuss	VERB
ftr-450	386	11	firestone	firestone	PROPN
ftr-450	386	12	tire	tire	PROPN
ftr-450	386	13	&	&	CCONJ
ftr-450	386	14	rubber	rubber	PROPN
ftr-450	386	15	co.	co.	PROPN
ftr-450	387	1	v.	v.	ADP
ftr-450	387	2	bruch	bruch	PROPN
ftr-450	387	3	,	,	PUNCT
ftr-450	387	4	489	489	NUM
ftr-450	387	5	u.s	u.s	PROPN
ftr-450	387	6	.	.	PROPN
ftr-450	387	7	101	101	NUM
ftr-450	387	8	(	(	PUNCT
ftr-450	387	9	1989	1989	NUM
ftr-450	387	10	)	)	PUNCT
ftr-450	387	11	)	)	PUNCT
ftr-450	387	12	.	.	PUNCT
ftr-450	388	1	the	the	DET
ftr-450	388	2	act	act	NOUN
ftr-450	388	3	was	be	AUX
ftr-450	388	4	a	a	DET
ftr-450	388	5	arelatively	arelatively	ADV
ftr-450	388	6	weak	weak	ADJ
ftr-450	388	7	and	and	CCONJ
ftr-450	388	8	incomplete	incomplete	ADJ
ftr-450	388	9	effort	effort	NOUN
ftr-450	388	10	[	[	X
ftr-450	388	11	]	]	X
ftr-450	388	12	to	to	PART
ftr-450	388	13	regulate	regulate	VERB
ftr-450	388	14	employee	employee	NOUN
ftr-450	388	15	benefit	benefit	NOUN
ftr-450	388	16	plans.@	plans.@	PROPN
ftr-450	388	17	catherine	catherine	PROPN
ftr-450	388	18	l.	l.	PROPN
ftr-450	388	19	fisk	fisk	PROPN
ftr-450	388	20	,	,	PUNCT
ftr-450	388	21	lochner	lochner	PROPN
ftr-450	388	22	redux	redux	PROPN
ftr-450	388	23	:	:	PUNCT
ftr-450	388	24	the	the	DET
ftr-450	388	25	renaissance	renaissance	NOUN
ftr-450	388	26	of	of	ADP
ftr-450	388	27	laissez	laissez	PROPN
ftr-450	388	28	-	-	PUNCT
ftr-450	388	29	faire	faire	NOUN
ftr-450	388	30	contract	contract	NOUN
ftr-450	388	31	in	in	ADP
ftr-450	388	32	the	the	DET
ftr-450	388	33	federal	federal	ADJ
ftr-450	388	34	common	common	ADJ
ftr-450	388	35	law	law	NOUN
ftr-450	388	36	of	of	ADP
ftr-450	388	37	employee	employee	NOUN
ftr-450	388	38	benefits	benefit	NOUN
ftr-450	388	39	,	,	PUNCT
ftr-450	389	1	56	56	NUM
ftr-450	389	2	ohio	ohio	PROPN
ftr-450	389	3	st	st	PROPN
ftr-450	389	4	.	.	PROPN
ftr-450	389	5	l.j	l.j	PROPN
ftr-450	389	6	.	.	PROPN
ftr-450	389	7	153	153	NUM
ftr-450	389	8	,	,	PUNCT
ftr-450	389	9	162	162	NUM
ftr-450	389	10	(	(	PUNCT
ftr-450	389	11	1995	1995	NUM
ftr-450	389	12	)	)	PUNCT
ftr-450	389	13	.	.	PUNCT
ftr-450	390	1	48	48	NUM
ftr-450	390	2	.	.	X
ftr-450	390	3	restatement	restatement	NOUN
ftr-450	390	4	(	(	PUNCT
ftr-450	390	5	third	third	ADJ
ftr-450	390	6	)	)	PUNCT
ftr-450	390	7	of	of	ADP
ftr-450	390	8	trusts	trust	NOUN
ftr-450	390	9	(	(	PUNCT
ftr-450	390	10	prudent	prudent	ADJ
ftr-450	390	11	investor	investor	NOUN
ftr-450	390	12	rule	rule	NOUN
ftr-450	390	13	)	)	PUNCT
ftr-450	390	14	'	'	NUM
ftr-450	390	15	181	181	NUM
ftr-450	390	16	(	(	PUNCT
ftr-450	390	17	1992	1992	NUM
ftr-450	390	18	)	)	PUNCT
ftr-450	390	19	.	.	PUNCT
ftr-450	391	1	harvard	harvard	PROPN
ftr-450	391	2	college	college	PROPN
ftr-450	391	3	v.	v.	PROPN
ftr-450	391	4	amory	amory	PROPN
ftr-450	391	5	,	,	PUNCT
ftr-450	391	6	26	26	NUM
ftr-450	391	7	mass	mass	NOUN
ftr-450	391	8	.	.	PUNCT
ftr-450	392	1	(	(	PUNCT
ftr-450	392	2	9	9	NUM
ftr-450	392	3	pick	pick	NOUN
ftr-450	392	4	.	.	PUNCT
ftr-450	392	5	)	)	PUNCT
ftr-450	393	1	446	446	NUM
ftr-450	393	2	,	,	PUNCT
ftr-450	393	3	first	first	ADV
ftr-450	393	4	enunciated	enunciate	VERB
ftr-450	393	5	the	the	DET
ftr-450	393	6	traditional	traditional	ADJ
ftr-450	393	7	standard	standard	NOUN
ftr-450	393	8	of	of	ADP
ftr-450	393	9	the	the	DET
ftr-450	393	10	trust	trust	NOUN
ftr-450	393	11	fiduciary	fiduciary	NOUN
ftr-450	393	12	,	,	PUNCT
ftr-450	393	13	that	that	SCONJ
ftr-450	393	14	the	the	DET
ftr-450	393	15	trustee	trustee	NOUN
ftr-450	393	16	act	act	VERB
ftr-450	393	17	how	how	SCONJ
ftr-450	393	18	amen	amen	VERB
ftr-450	393	19	of	of	ADP
ftr-450	393	20	prudence	prudence	NOUN
ftr-450	393	21	,	,	PUNCT
ftr-450	393	22	discretion	discretion	NOUN
ftr-450	393	23	and	and	CCONJ
ftr-450	393	24	intelligence	intelligence	NOUN
ftr-450	393	25	manage	manage	VERB
ftr-450	393	26	their	their	PRON
ftr-450	393	27	own	own	ADJ
ftr-450	393	28	affairs	affair	NOUN
ftr-450	393	29	,	,	PUNCT
ftr-450	393	30	not	not	PART
ftr-450	393	31	in	in	ADP
ftr-450	393	32	regard	regard	NOUN
ftr-450	393	33	to	to	ADP
ftr-450	393	34	speculation	speculation	NOUN
ftr-450	393	35	,	,	PUNCT
ftr-450	393	36	but	but	CCONJ
ftr-450	393	37	in	in	ADP
ftr-450	393	38	regard	regard	NOUN
ftr-450	393	39	to	to	ADP
ftr-450	393	40	the	the	DET
ftr-450	393	41	permanent	permanent	ADJ
ftr-450	393	42	disposition	disposition	NOUN
ftr-450	393	43	of	of	ADP
ftr-450	393	44	their	their	PRON
ftr-450	393	45	funds	fund	NOUN
ftr-450	393	46	,	,	PUNCT
ftr-450	393	47	considering	consider	VERB
ftr-450	393	48	the	the	DET
ftr-450	393	49	probable	probable	ADJ
ftr-450	393	50	income	income	NOUN
ftr-450	393	51	,	,	PUNCT
ftr-450	393	52	as	as	ADV
ftr-450	393	53	well	well	ADV
ftr-450	393	54	as	as	ADP
ftr-450	393	55	the	the	DET
ftr-450	393	56	probable	probable	ADJ
ftr-450	393	57	safety	safety	NOUN
ftr-450	393	58	of	of	ADP
ftr-450	393	59	the	the	DET
ftr-450	393	60	capital	capital	NOUN
ftr-450	393	61	to	to	PART
ftr-450	393	62	be	be	AUX
ftr-450	393	63	invested.@	invested.@	PROPN
ftr-450	393	64	armory	armory	NOUN
ftr-450	393	65	,	,	PUNCT
ftr-450	393	66	26	26	NUM
ftr-450	393	67	mass	mass	NOUN
ftr-450	393	68	.	.	PUNCT
ftr-450	394	1	(	(	PUNCT
ftr-450	394	2	9	9	NUM
ftr-450	394	3	pick	pick	NOUN
ftr-450	394	4	.	.	PUNCT
ftr-450	394	5	)	)	PUNCT
ftr-450	395	1	at	at	ADP
ftr-450	395	2	461	461	NUM
ftr-450	395	3	.	.	PUNCT
ftr-450	395	4	49	49	NUM
ftr-450	395	5	.	.	PUNCT
ftr-450	396	1	see	see	VERB
ftr-450	396	2	jeffrey	jeffrey	PROPN
ftr-450	396	3	a.	a.	PROPN
ftr-450	396	4	brauch	brauch	PROPN
ftr-450	396	5	,	,	PUNCT
ftr-450	396	6	the	the	DET
ftr-450	396	7	danger	danger	NOUN
ftr-450	396	8	of	of	ADP
ftr-450	396	9	ignoring	ignore	VERB
ftr-450	396	10	plain	plain	ADJ
ftr-450	396	11	meaning	meaning	NOUN
ftr-450	396	12	:	:	PUNCT
ftr-450	396	13	individual	individual	ADJ
ftr-450	396	14	relief	relief	NOUN
ftr-450	396	15	for	for	ADP
ftr-450	396	16	breach	breach	NOUN
ftr-450	396	17	of	of	ADP
ftr-450	396	18	fiduciary	fiduciary	ADJ
ftr-450	396	19	duty	duty	NOUN
ftr-450	396	20	under	under	ADP
ftr-450	396	21	erisa	erisa	NOUN
ftr-450	396	22	,	,	PUNCT
ftr-450	396	23	41	41	NUM
ftr-450	396	24	wayne	wayne	PROPN
ftr-450	396	25	l.	l.	PROPN
ftr-450	396	26	rev.1233	rev.1233	PROPN
ftr-450	396	27	,	,	PUNCT
ftr-450	396	28	1248	1248	NUM
ftr-450	396	29	(	(	PUNCT
ftr-450	396	30	1995	1995	NUM
ftr-450	396	31	)	)	PUNCT
ftr-450	396	32	(	(	PUNCT
ftr-450	396	33	discussing	discuss	VERB
ftr-450	396	34	justice	justice	NOUN
ftr-450	396	35	brennan	brennan	PROPN
ftr-450	396	36	=	=	PROPN
ftr-450	396	37	s	s	PART
ftr-450	396	38	concurrence	concurrence	NOUN
ftr-450	396	39	in	in	ADP
ftr-450	396	40	mass	mass	ADJ
ftr-450	396	41	mutual	mutual	ADJ
ftr-450	396	42	life	life	NOUN
ftr-450	396	43	ins	ins	PROPN
ftr-450	396	44	.	.	PUNCT
ftr-450	396	45	co.	co.	PROPN
ftr-450	397	1	v.	v.	PROPN
ftr-450	397	2	russell	russell	PROPN
ftr-450	397	3	,	,	PUNCT
ftr-450	397	4	473	473	NUM
ftr-450	397	5	u.s	u.s	PROPN
ftr-450	397	6	.	.	PROPN
ftr-450	397	7	134	134	NUM
ftr-450	397	8	,	,	PUNCT
ftr-450	397	9	152	152	NUM
ftr-450	397	10	-	-	SYM
ftr-450	397	11	54	54	NUM
ftr-450	397	12	(	(	PUNCT
ftr-450	397	13	1985	1985	NUM
ftr-450	397	14	)	)	PUNCT
ftr-450	397	15	,	,	PUNCT
ftr-450	397	16	in	in	ADP
ftr-450	397	17	which	which	PRON
ftr-450	397	18	he	he	PRON
ftr-450	397	19	argued	argue	VERB
ftr-450	397	20	that	that	SCONJ
ftr-450	397	21	legislative	legislative	ADJ
ftr-450	397	22	history	history	NOUN
ftr-450	397	23	showed	show	VERB
ftr-450	397	24	that	that	SCONJ
ftr-450	397	25	congress	congress	PROPN
ftr-450	397	26	intended	intend	VERB
ftr-450	397	27	to	to	PART
ftr-450	397	28	incorporate	incorporate	VERB
ftr-450	397	29	into	into	ADP
ftr-450	397	30	erisa	erisa	NOUN
ftr-450	397	31	the	the	DET
ftr-450	397	32	fiduciary	fiduciary	ADJ
ftr-450	397	33	standards	standard	NOUN
ftr-450	397	34	of	of	ADP
ftr-450	397	35	the	the	DET
ftr-450	397	36	common	common	ADJ
ftr-450	397	37	law	law	NOUN
ftr-450	397	38	of	of	ADP
ftr-450	397	39	trusts	trust	NOUN
ftr-450	397	40	)	)	PUNCT
ftr-450	397	41	;	;	PUNCT
ftr-450	397	42	see	see	VERB
ftr-450	397	43	also	also	ADV
ftr-450	397	44	hylton	hylton	PROPN
ftr-450	397	45	,	,	PUNCT
ftr-450	397	46	supra	supra	PROPN
ftr-450	397	47	note	note	NOUN
ftr-450	397	48	47	47	NUM
ftr-450	397	49	,	,	PUNCT
ftr-450	397	50	at	at	ADP
ftr-450	397	51	39	39	NUM
ftr-450	397	52	.	.	PUNCT
ftr-450	398	1	50	50	NUM
ftr-450	398	2	.	.	PUNCT
ftr-450	399	1	see	see	VERB
ftr-450	399	2	erisa	erisa	NOUN
ftr-450	399	3	'	'	PART
ftr-450	399	4	514(a	514(a	PROPN
ftr-450	399	5	)	)	PUNCT
ftr-450	399	6	,	,	PUNCT
ftr-450	399	7	29	29	NUM
ftr-450	399	8	u.s.c	u.s.c	ADJ
ftr-450	399	9	.	.	PUNCT
ftr-450	399	10	'	'	PUNCT
ftr-450	400	1	1144(a	1144(a	NUM
ftr-450	400	2	)	)	PUNCT
ftr-450	400	3	(	(	PUNCT
ftr-450	400	4	1999	1999	NUM
ftr-450	400	5	)	)	PUNCT
ftr-450	400	6	.	.	PUNCT
ftr-450	401	1	622	622	NUM
ftr-450	401	2	florida	florida	PROPN
ftr-450	401	3	tax	tax	NOUN
ftr-450	401	4	review	review	NOUN
ftr-450	401	5	[	[	X
ftr-450	401	6	vol	vol	NOUN
ftr-450	401	7	.	.	PUNCT
ftr-450	401	8	4:9	4:9	PRON
ftr-450	401	9	rooted	root	VERB
ftr-450	401	10	in	in	ADP
ftr-450	401	11	state	state	NOUN
ftr-450	401	12	common	common	ADJ
ftr-450	401	13	law	law	NOUN
ftr-450	401	14	tradition	tradition	NOUN
ftr-450	401	15	and	and	CCONJ
ftr-450	401	16	pre	pre	ADJ
ftr-450	401	17	-	-	ADJ
ftr-450	401	18	erisa	erisa	ADJ
ftr-450	401	19	regulations	regulation	NOUN
ftr-450	401	20	.	.	PUNCT
ftr-450	402	1	like	like	ADP
ftr-450	402	2	the	the	DET
ftr-450	402	3	common	common	ADJ
ftr-450	402	4	law	law	NOUN
ftr-450	402	5	,	,	PUNCT
ftr-450	402	6	erisa	erisa	NOUN
ftr-450	402	7	regulates	regulate	VERB
ftr-450	402	8	fiduciary	fiduciary	ADJ
ftr-450	402	9	activities	activity	NOUN
ftr-450	402	10	and	and	CCONJ
ftr-450	402	11	protects	protect	VERB
ftr-450	402	12	pension	pension	NOUN
ftr-450	402	13	assets	asset	NOUN
ftr-450	402	14	from	from	ADP
ftr-450	402	15	mismanagement	mismanagement	NOUN
ftr-450	402	16	,	,	PUNCT
ftr-450	402	17	fraud	fraud	NOUN
ftr-450	402	18	,	,	PUNCT
ftr-450	402	19	and	and	CCONJ
ftr-450	402	20	bankruptcy	bankruptcy	NOUN
ftr-450	402	21	.	.	PUNCT
ftr-450	403	1	under	under	ADP
ftr-450	403	2	erisa	erisa	NOUN
ftr-450	403	3	,	,	PUNCT
ftr-450	403	4	a	a	DET
ftr-450	403	5	fiduciary	fiduciary	ADJ
ftr-450	403	6	=	=	NOUN
ftr-450	403	7	s	s	PART
ftr-450	403	8	conduct	conduct	NOUN
ftr-450	403	9	is	be	AUX
ftr-450	403	10	governed	govern	VERB
ftr-450	403	11	by	by	ADP
ftr-450	403	12	the	the	DET
ftr-450	403	13	aprudent	aprudent	NOUN
ftr-450	404	1	[	[	X
ftr-450	404	2	person	person	X
ftr-450	404	3	]	]	X
ftr-450	404	4	rule,@51	rule,@51	VERB
ftr-450	404	5	the	the	DET
ftr-450	404	6	general	general	ADJ
ftr-450	404	7	fiduciary	fiduciary	ADJ
ftr-450	404	8	standards	standard	NOUN
ftr-450	404	9	of	of	ADP
ftr-450	404	10	erisa	erisa	NOUN
ftr-450	404	11	section	section	NOUN
ftr-450	404	12	404	404	NUM
ftr-450	404	13	,	,	PUNCT
ftr-450	404	14	and	and	CCONJ
ftr-450	404	15	the	the	DET
ftr-450	404	16	prohibited	prohibit	VERB
ftr-450	404	17	transaction	transaction	NOUN
ftr-450	404	18	rules	rule	NOUN
ftr-450	404	19	of	of	ADP
ftr-450	404	20	erisa	erisa	NOUN
ftr-450	404	21	section	section	NOUN
ftr-450	404	22	406.52	406.52	NUM
ftr-450	404	23	commentators	commentator	NOUN
ftr-450	404	24	are	be	AUX
ftr-450	404	25	in	in	ADP
ftr-450	404	26	general	general	ADJ
ftr-450	404	27	agreement	agreement	NOUN
ftr-450	404	28	that	that	PRON
ftr-450	404	29	congress	congress	PROPN
ftr-450	404	30	intended	intend	VERB
ftr-450	404	31	the	the	DET
ftr-450	404	32	prudent	prudent	ADJ
ftr-450	404	33	person	person	NOUN
ftr-450	404	34	rule	rule	NOUN
ftr-450	404	35	to	to	PART
ftr-450	404	36	be	be	AUX
ftr-450	404	37	applied	apply	VERB
ftr-450	404	38	more	more	ADV
ftr-450	404	39	liberally	liberally	ADV
ftr-450	404	40	under	under	ADP
ftr-450	404	41	erisa	erisa	NOUN
ftr-450	404	42	than	than	SCONJ
ftr-450	404	43	was	be	AUX
ftr-450	404	44	customary	customary	ADJ
ftr-450	404	45	at	at	ADP
ftr-450	404	46	common	common	ADJ
ftr-450	404	47	law.53	law.53	NOUN
ftr-450	404	48	nevertheless	nevertheless	ADV
ftr-450	404	49	,	,	PUNCT
ftr-450	404	50	plan	plan	NOUN
ftr-450	404	51	fiduciaries	fiduciary	NOUN
ftr-450	404	52	must	must	AUX
ftr-450	404	53	manage	manage	VERB
ftr-450	404	54	all	all	DET
ftr-450	404	55	activities	activity	NOUN
ftr-450	404	56	with	with	ADP
ftr-450	404	57	respect	respect	NOUN
ftr-450	404	58	to	to	ADP
ftr-450	404	59	the	the	DET
ftr-450	404	60	plan	plan	NOUN
ftr-450	404	61	solely	solely	ADV
ftr-450	404	62	in	in	ADP
ftr-450	404	63	a	a	DET
ftr-450	404	64	manner	manner	NOUN
ftr-450	404	65	consistent	consistent	ADJ
ftr-450	404	66	with	with	ADP
ftr-450	404	67	the	the	DET
ftr-450	404	68	best	good	ADJ
ftr-450	404	69	interests	interest	NOUN
ftr-450	404	70	of	of	ADP
ftr-450	404	71	plan	plan	NOUN
ftr-450	404	72	participants	participant	NOUN
ftr-450	404	73	and	and	CCONJ
ftr-450	404	74	their	their	PRON
ftr-450	404	75	beneficiaries.54	beneficiaries.54	PROPN
ftr-450	404	76	under	under	ADP
ftr-450	404	77	erisa	erisa	NOUN
ftr-450	404	78	,	,	PUNCT
ftr-450	404	79	plan	plan	NOUN
ftr-450	404	80	fiduciaries	fiduciary	NOUN
ftr-450	404	81	are	be	AUX
ftr-450	404	82	obligated	obligate	VERB
ftr-450	404	83	to	to	PART
ftr-450	404	84	maximize	maximize	VERB
ftr-450	404	85	investment	investment	NOUN
ftr-450	404	86	returns	return	NOUN
ftr-450	404	87	.	.	PUNCT
ftr-450	405	1	in	in	ADP
ftr-450	405	2	doing	do	VERB
ftr-450	405	3	so	so	ADV
ftr-450	405	4	,	,	PUNCT
ftr-450	405	5	they	they	PRON
ftr-450	405	6	are	be	AUX
ftr-450	405	7	permitted	permit	VERB
ftr-450	405	8	to	to	PART
ftr-450	405	9	take	take	VERB
ftr-450	405	10	into	into	ADP
ftr-450	405	11	consideration	consideration	NOUN
ftr-450	405	12	inherent	inherent	ADJ
ftr-450	405	13	risks	risk	NOUN
ftr-450	405	14	associated	associate	VERB
ftr-450	405	15	with	with	ADP
ftr-450	405	16	particular	particular	ADJ
ftr-450	405	17	investments.55	investments.55	NOUN
ftr-450	405	18	thus	thus	ADV
ftr-450	405	19	,	,	PUNCT
ftr-450	405	20	fiduciaries	fiduciary	NOUN
ftr-450	405	21	may	may	AUX
ftr-450	405	22	accept	accept	VERB
ftr-450	405	23	lower	low	ADJ
ftr-450	405	24	investment	investment	NOUN
ftr-450	405	25	returns	return	NOUN
ftr-450	405	26	in	in	ADP
ftr-450	405	27	exchange	exchange	NOUN
ftr-450	405	28	for	for	ADP
ftr-450	405	29	lower	low	ADJ
ftr-450	405	30	risks	risk	NOUN
ftr-450	405	31	,	,	PUNCT
ftr-450	405	32	or	or	CCONJ
ftr-450	405	33	conversely	conversely	ADV
ftr-450	405	34	,	,	PUNCT
ftr-450	405	35	expose	expose	VERB
ftr-450	405	36	the	the	DET
ftr-450	405	37	assets	asset	NOUN
ftr-450	405	38	to	to	ADP
ftr-450	405	39	higher	high	ADJ
ftr-450	405	40	risks	risk	NOUN
ftr-450	405	41	in	in	ADP
ftr-450	405	42	exchange	exchange	NOUN
ftr-450	405	43	for	for	ADP
ftr-450	405	44	the	the	DET
ftr-450	405	45	possibility	possibility	NOUN
ftr-450	405	46	of	of	ADP
ftr-450	405	47	greater	great	ADJ
ftr-450	405	48	returns.56	returns.56	NOUN
ftr-450	405	49	however	however	ADV
ftr-450	405	50	,	,	PUNCT
ftr-450	405	51	an	an	DET
ftr-450	405	52	overriding	override	VERB
ftr-450	405	53	rule	rule	NOUN
ftr-450	405	54	of	of	ADP
ftr-450	405	55	fiduciary	fiduciary	ADJ
ftr-450	405	56	law	law	NOUN
ftr-450	405	57	is	be	AUX
ftr-450	405	58	that	that	SCONJ
ftr-450	405	59	the	the	DET
ftr-450	405	60	investor	investor	NOUN
ftr-450	405	61	must	must	AUX
ftr-450	405	62	always	always	ADV
ftr-450	405	63	51	51	NUM
ftr-450	405	64	.	.	PUNCT
ftr-450	406	1	the	the	DET
ftr-450	406	2	prudent	prudent	ADJ
ftr-450	406	3	man	man	NOUN
ftr-450	406	4	rule	rule	NOUN
ftr-450	406	5	is	be	AUX
ftr-450	406	6	codified	codify	VERB
ftr-450	406	7	at	at	ADP
ftr-450	406	8	erisa	erisa	NOUN
ftr-450	406	9	'	'	PART
ftr-450	406	10	404(a)(1)(b	404(a)(1)(b	PROPN
ftr-450	406	11	)	)	PUNCT
ftr-450	406	12	,	,	PUNCT
ftr-450	406	13	29	29	NUM
ftr-450	406	14	u.s.c	u.s.c	ADJ
ftr-450	406	15	.	.	PUNCT
ftr-450	406	16	'	'	PUNCT
ftr-450	407	1	1104(a)(1	1104(a)(1	NUM
ftr-450	407	2	)	)	PUNCT
ftr-450	407	3	(	(	PUNCT
ftr-450	407	4	1999	1999	NUM
ftr-450	407	5	)	)	PUNCT
ftr-450	407	6	.	.	PUNCT
ftr-450	408	1	this	this	DET
ftr-450	408	2	rule	rule	NOUN
ftr-450	408	3	provides	provide	VERB
ftr-450	408	4	that	that	SCONJ
ftr-450	408	5	a	a	DET
ftr-450	408	6	fiduciary	fiduciary	ADJ
ftr-450	408	7	shall	shall	AUX
ftr-450	408	8	act	act	VERB
ftr-450	408	9	awith	awith	ADP
ftr-450	408	10	the	the	DET
ftr-450	408	11	care	care	NOUN
ftr-450	408	12	,	,	PUNCT
ftr-450	408	13	skill	skill	NOUN
ftr-450	408	14	,	,	PUNCT
ftr-450	408	15	prudence	prudence	NOUN
ftr-450	408	16	,	,	PUNCT
ftr-450	408	17	and	and	CCONJ
ftr-450	408	18	diligence	diligence	NOUN
ftr-450	408	19	under	under	ADP
ftr-450	408	20	the	the	DET
ftr-450	408	21	circumstances	circumstance	NOUN
ftr-450	408	22	then	then	ADV
ftr-450	408	23	prevailing	prevail	VERB
ftr-450	408	24	that	that	SCONJ
ftr-450	408	25	a	a	DET
ftr-450	408	26	prudent	prudent	ADJ
ftr-450	408	27	man	man	NOUN
ftr-450	408	28	acting	act	VERB
ftr-450	408	29	in	in	ADP
ftr-450	408	30	a	a	DET
ftr-450	408	31	like	like	ADJ
ftr-450	408	32	capacity	capacity	NOUN
ftr-450	408	33	and	and	CCONJ
ftr-450	408	34	familiar	familiar	ADJ
ftr-450	408	35	with	with	ADP
ftr-450	408	36	such	such	ADJ
ftr-450	408	37	matters	matter	NOUN
ftr-450	408	38	would	would	AUX
ftr-450	408	39	use	use	VERB
ftr-450	408	40	in	in	ADP
ftr-450	408	41	the	the	DET
ftr-450	408	42	conduct	conduct	NOUN
ftr-450	408	43	of	of	ADP
ftr-450	408	44	an	an	DET
ftr-450	408	45	enterprise	enterprise	NOUN
ftr-450	408	46	of	of	ADP
ftr-450	408	47	a	a	DET
ftr-450	408	48	like	like	ADJ
ftr-450	408	49	character	character	NOUN
ftr-450	408	50	and	and	CCONJ
ftr-450	408	51	with	with	ADP
ftr-450	408	52	like	like	INTJ
ftr-450	408	53	aims.@	aims.@	NOUN
ftr-450	408	54	29	29	NUM
ftr-450	408	55	u.s.c	u.s.c	ADJ
ftr-450	408	56	.	.	PUNCT
ftr-450	409	1	'	'	PUNCT
ftr-450	409	2	1104(a)(1)(b	1104(a)(1)(b	NUM
ftr-450	409	3	)	)	PUNCT
ftr-450	409	4	(	(	PUNCT
ftr-450	409	5	1999	1999	NUM
ftr-450	409	6	)	)	PUNCT
ftr-450	409	7	.	.	PUNCT
ftr-450	410	1	52	52	NUM
ftr-450	410	2	.	.	PUNCT
ftr-450	411	1	erisa	erisa	PROPN
ftr-450	411	2	''	''	PUNCT
ftr-450	411	3	404(a)(1	404(a)(1	PROPN
ftr-450	411	4	)	)	PUNCT
ftr-450	411	5	,	,	PUNCT
ftr-450	411	6	406	406	NUM
ftr-450	411	7	,	,	PUNCT
ftr-450	411	8	29	29	NUM
ftr-450	411	9	u.s.c	u.s.c	ADJ
ftr-450	411	10	.	.	PUNCT
ftr-450	411	11	''	''	PUNCT
ftr-450	412	1	1104(a)(1	1104(a)(1	NUM
ftr-450	412	2	)	)	PUNCT
ftr-450	412	3	,	,	PUNCT
ftr-450	412	4	1106	1106	NUM
ftr-450	412	5	(	(	PUNCT
ftr-450	412	6	1999	1999	NUM
ftr-450	412	7	)	)	PUNCT
ftr-450	412	8	.	.	PUNCT
ftr-450	413	1	53	53	NUM
ftr-450	413	2	.	.	X
ftr-450	413	3	see	see	VERB
ftr-450	413	4	e.g.	e.g.	ADV
ftr-450	413	5	,	,	PUNCT
ftr-450	413	6	donovan	donovan	PROPN
ftr-450	413	7	v.	v.	ADP
ftr-450	413	8	cunningham	cunningham	PROPN
ftr-450	413	9	,	,	PUNCT
ftr-450	413	10	716	716	NUM
ftr-450	413	11	f.2d	f.2d	NOUN
ftr-450	413	12	1455	1455	NUM
ftr-450	413	13	,	,	PUNCT
ftr-450	413	14	1467	1467	NUM
ftr-450	413	15	n.26	n.26	PROPN
ftr-450	413	16	(	(	PUNCT
ftr-450	413	17	5th	5th	ADJ
ftr-450	413	18	cir	cir	NOUN
ftr-450	413	19	.	.	PROPN
ftr-450	413	20	1983	1983	NUM
ftr-450	413	21	)	)	PUNCT
ftr-450	414	1	(	(	PUNCT
ftr-450	414	2	holding	hold	VERB
ftr-450	414	3	that	that	SCONJ
ftr-450	414	4	the	the	DET
ftr-450	414	5	flexible	flexible	ADJ
ftr-450	414	6	erisa	erisa	NOUN
ftr-450	414	7	prudent	prudent	ADJ
ftr-450	414	8	man	man	NOUN
ftr-450	414	9	rule	rule	NOUN
ftr-450	414	10	takes	take	VERB
ftr-450	414	11	a	a	DET
ftr-450	414	12	facts	fact	NOUN
ftr-450	414	13	and	and	CCONJ
ftr-450	414	14	circumstances	circumstance	NOUN
ftr-450	414	15	approach	approach	VERB
ftr-450	414	16	and	and	CCONJ
ftr-450	414	17	does	do	AUX
ftr-450	414	18	not	not	PART
ftr-450	414	19	incorporate	incorporate	VERB
ftr-450	414	20	the	the	DET
ftr-450	414	21	rigorous	rigorous	ADJ
ftr-450	414	22	aprudent	aprudent	NOUN
ftr-450	414	23	expert@	expert@	INTJ
ftr-450	414	24	standard	standard	NOUN
ftr-450	414	25	of	of	ADP
ftr-450	414	26	the	the	DET
ftr-450	414	27	common	common	ADJ
ftr-450	414	28	law	law	NOUN
ftr-450	414	29	)	)	PUNCT
ftr-450	414	30	;	;	PUNCT
ftr-450	414	31	hylton	hylton	PROPN
ftr-450	414	32	,	,	PUNCT
ftr-450	414	33	supra	supra	PROPN
ftr-450	414	34	note	note	PROPN
ftr-450	414	35	47	47	NUM
ftr-450	414	36	,	,	PUNCT
ftr-450	414	37	at	at	ADP
ftr-450	414	38	39	39	NUM
ftr-450	414	39	.	.	PUNCT
ftr-450	415	1	see	see	VERB
ftr-450	415	2	also	also	ADV
ftr-450	415	3	laurence	laurence	PROPN
ftr-450	415	4	b.	b.	PROPN
ftr-450	415	5	wohl	wohl	PROPN
ftr-450	415	6	,	,	PUNCT
ftr-450	415	7	federal	federal	ADJ
ftr-450	415	8	duties	duty	NOUN
ftr-450	415	9	under	under	ADP
ftr-450	415	10	erisa	erisa	NOUN
ftr-450	415	11	:	:	PUNCT
ftr-450	415	12	a	a	DET
ftr-450	415	13	tale	tale	NOUN
ftr-450	415	14	of	of	ADP
ftr-450	415	15	multiple	multiple	ADJ
ftr-450	415	16	loyalties	loyalty	NOUN
ftr-450	415	17	,	,	PUNCT
ftr-450	415	18	20	20	NUM
ftr-450	415	19	u.	u.	PROPN
ftr-450	415	20	dayton	dayton	PROPN
ftr-450	415	21	l.	l.	PROPN
ftr-450	415	22	rev	rev	PROPN
ftr-450	415	23	.	.	PROPN
ftr-450	415	24	43	43	NUM
ftr-450	415	25	,	,	PUNCT
ftr-450	415	26	53	53	NUM
ftr-450	415	27	nn.34	nn.34	NOUN
ftr-450	415	28	-	-	PUNCT
ftr-450	415	29	35	35	NUM
ftr-450	415	30	(	(	PUNCT
ftr-450	415	31	1994	1994	NUM
ftr-450	415	32	)	)	PUNCT
ftr-450	415	33	;	;	PUNCT
ftr-450	415	34	jay	jay	PROPN
ftr-450	415	35	conison	conison	PROPN
ftr-450	415	36	,	,	PUNCT
ftr-450	415	37	the	the	DET
ftr-450	415	38	federal	federal	ADJ
ftr-450	415	39	common	common	ADJ
ftr-450	415	40	law	law	NOUN
ftr-450	415	41	of	of	ADP
ftr-450	415	42	erisa	erisa	NOUN
ftr-450	415	43	plan	plan	NOUN
ftr-450	415	44	attorneys	attorney	NOUN
ftr-450	415	45	,	,	PUNCT
ftr-450	415	46	41	41	NUM
ftr-450	415	47	syracuse	syracuse	PROPN
ftr-450	415	48	l.	l.	PROPN
ftr-450	415	49	rev	rev	PROPN
ftr-450	415	50	.	.	PROPN
ftr-450	415	51	1049	1049	NUM
ftr-450	415	52	,	,	PUNCT
ftr-450	415	53	1135	1135	NUM
ftr-450	415	54	-	-	SYM
ftr-450	415	55	36	36	NUM
ftr-450	415	56	(	(	PUNCT
ftr-450	415	57	1990	1990	NUM
ftr-450	415	58	)	)	PUNCT
ftr-450	415	59	.	.	PUNCT
ftr-450	416	1	54	54	NUM
ftr-450	416	2	.	.	PUNCT
ftr-450	416	3	see	see	VERB
ftr-450	416	4	29	29	NUM
ftr-450	416	5	c.f.r	c.f.r	NOUN
ftr-450	416	6	.	.	PUNCT
ftr-450	416	7	'	'	PUNCT
ftr-450	417	1	2550.404a-1	2550.404a-1	NUM
ftr-450	417	2	;	;	PUNCT
ftr-450	417	3	see	see	VERB
ftr-450	417	4	also	also	ADV
ftr-450	417	5	dan	dan	PROPN
ftr-450	417	6	m.	m.	PROPN
ftr-450	417	7	mcgill	mcgill	PROPN
ftr-450	417	8	&	&	CCONJ
ftr-450	417	9	donald	donald	PROPN
ftr-450	417	10	s.	s.	PROPN
ftr-450	417	11	grubbs	grubbs	PROPN
ftr-450	417	12	,	,	PUNCT
ftr-450	417	13	jr	jr	PROPN
ftr-450	417	14	.	.	PROPN
ftr-450	417	15	,	,	PUNCT
ftr-450	417	16	fundamentals	fundamental	NOUN
ftr-450	417	17	of	of	ADP
ftr-450	417	18	private	private	ADJ
ftr-450	417	19	pensions	pension	NOUN
ftr-450	417	20	115	115	NUM
ftr-450	417	21	-	-	SYM
ftr-450	417	22	16	16	NUM
ftr-450	417	23	,	,	PUNCT
ftr-450	417	24	442	442	NUM
ftr-450	417	25	-	-	SYM
ftr-450	417	26	44	44	NUM
ftr-450	417	27	(	(	PUNCT
ftr-450	417	28	6th	6th	ADJ
ftr-450	417	29	ed	ed	NOUN
ftr-450	417	30	.	.	PROPN
ftr-450	417	31	1989	1989	NUM
ftr-450	417	32	)	)	PUNCT
ftr-450	417	33	;	;	PUNCT
ftr-450	417	34	see	see	VERB
ftr-450	417	35	also	also	ADV
ftr-450	417	36	hylton	hylton	PROPN
ftr-450	417	37	,	,	PUNCT
ftr-450	417	38	supra	supra	PROPN
ftr-450	417	39	note	note	NOUN
ftr-450	417	40	47	47	NUM
ftr-450	417	41	and	and	CCONJ
ftr-450	417	42	accompanying	accompany	VERB
ftr-450	417	43	text	text	NOUN
ftr-450	417	44	.	.	PUNCT
ftr-450	418	1	55	55	NUM
ftr-450	418	2	.	.	PUNCT
ftr-450	419	1	the	the	DET
ftr-450	419	2	department	department	PROPN
ftr-450	419	3	of	of	ADP
ftr-450	419	4	labor	labor	NOUN
ftr-450	419	5	takes	take	VERB
ftr-450	419	6	the	the	DET
ftr-450	419	7	position	position	NOUN
ftr-450	419	8	that	that	PRON
ftr-450	419	9	aeconomic	aeconomic	ADJ
ftr-450	419	10	considerations	consideration	NOUN
ftr-450	419	11	are	be	AUX
ftr-450	419	12	the	the	DET
ftr-450	419	13	only	only	ADJ
ftr-450	419	14	ones	one	NOUN
ftr-450	419	15	which	which	PRON
ftr-450	419	16	can	can	AUX
ftr-450	419	17	be	be	AUX
ftr-450	419	18	taken	take	VERB
ftr-450	419	19	into	into	ADP
ftr-450	419	20	account	account	NOUN
ftr-450	419	21	in	in	ADP
ftr-450	419	22	determining	determine	VERB
ftr-450	419	23	which	which	PRON
ftr-450	419	24	investments	investment	NOUN
ftr-450	419	25	are	be	AUX
ftr-450	419	26	consistent	consistent	ADJ
ftr-450	419	27	with	with	ADP
ftr-450	419	28	erisa	erisa	NOUN
ftr-450	419	29	standards.@	standards.@	PROPN
ftr-450	419	30	ian	ian	ADJ
ftr-450	419	31	d.	d.	PROPN
ftr-450	419	32	lanoff	lanoff	PROPN
ftr-450	419	33	,	,	PUNCT
ftr-450	419	34	the	the	DET
ftr-450	419	35	social	social	ADJ
ftr-450	419	36	investment	investment	NOUN
ftr-450	419	37	of	of	ADP
ftr-450	419	38	private	private	ADJ
ftr-450	419	39	pension	pension	NOUN
ftr-450	419	40	plan	plan	NOUN
ftr-450	419	41	assets	asset	NOUN
ftr-450	419	42	:	:	PUNCT
ftr-450	419	43	may	may	AUX
ftr-450	419	44	it	it	PRON
ftr-450	419	45	be	be	AUX
ftr-450	419	46	done	do	VERB
ftr-450	419	47	lawfully	lawfully	ADV
ftr-450	419	48	under	under	ADP
ftr-450	419	49	erisa	erisa	NOUN
ftr-450	419	50	?	?	PUNCT
ftr-450	419	51	,	,	PUNCT
ftr-450	419	52	31	31	NUM
ftr-450	419	53	lab	lab	NOUN
ftr-450	419	54	.	.	PUNCT
ftr-450	420	1	l.j	l.j	PROPN
ftr-450	420	2	.	.	PROPN
ftr-450	420	3	387	387	NUM
ftr-450	420	4	,	,	PUNCT
ftr-450	420	5	392	392	NUM
ftr-450	420	6	.	.	PUNCT
ftr-450	421	1	in	in	ADP
ftr-450	421	2	its	its	PRON
ftr-450	421	3	evaluation	evaluation	NOUN
ftr-450	421	4	of	of	ADP
ftr-450	421	5	investment	investment	NOUN
ftr-450	421	6	choices	choice	NOUN
ftr-450	421	7	,	,	PUNCT
ftr-450	421	8	the	the	DET
ftr-450	421	9	department	department	NOUN
ftr-450	421	10	of	of	ADP
ftr-450	421	11	labor	labor	PROPN
ftr-450	421	12	adopts	adopt	VERB
ftr-450	421	13	an	an	DET
ftr-450	421	14	aggregate	aggregate	ADJ
ftr-450	421	15	analyses	analysis	NOUN
ftr-450	421	16	which	which	PRON
ftr-450	421	17	takes	take	VERB
ftr-450	421	18	the	the	DET
ftr-450	421	19	entire	entire	ADJ
ftr-450	421	20	investment	investment	NOUN
ftr-450	421	21	portfolio	portfolio	NOUN
ftr-450	421	22	into	into	ADP
ftr-450	421	23	consideration	consideration	NOUN
ftr-450	421	24	rather	rather	ADV
ftr-450	421	25	than	than	ADP
ftr-450	421	26	individual	individual	ADJ
ftr-450	421	27	investments	investment	NOUN
ftr-450	421	28	.	.	PUNCT
ftr-450	422	1	see	see	VERB
ftr-450	422	2	paul	paul	PROPN
ftr-450	422	3	j.	j.	PROPN
ftr-450	422	4	wessel	wessel	PROPN
ftr-450	422	5	,	,	PUNCT
ftr-450	422	6	job	job	NOUN
ftr-450	422	7	creation	creation	NOUN
ftr-450	422	8	for	for	ADP
ftr-450	422	9	union	union	NOUN
ftr-450	422	10	members	member	NOUN
ftr-450	422	11	through	through	ADP
ftr-450	422	12	pension	pension	NOUN
ftr-450	422	13	fund	fund	NOUN
ftr-450	422	14	investment	investment	NOUN
ftr-450	422	15	,	,	PUNCT
ftr-450	422	16	35	35	NUM
ftr-450	422	17	buff	buff	NOUN
ftr-450	422	18	.	.	PUNCT
ftr-450	423	1	l.	l.	PROPN
ftr-450	423	2	rev	rev	PROPN
ftr-450	423	3	.	.	PROPN
ftr-450	423	4	323	323	NUM
ftr-450	423	5	,	,	PUNCT
ftr-450	423	6	340	340	NUM
ftr-450	423	7	(	(	PUNCT
ftr-450	423	8	1986	1986	NUM
ftr-450	423	9	)	)	PUNCT
ftr-450	423	10	.	.	PUNCT
ftr-450	424	1	56	56	NUM
ftr-450	424	2	.	.	X
ftr-450	424	3	see	see	VERB
ftr-450	424	4	deborah	deborah	PROPN
ftr-450	424	5	m.	m.	PROPN
ftr-450	424	6	weiss	weiss	PROPN
ftr-450	424	7	&	&	CCONJ
ftr-450	424	8	marc	marc	PROPN
ftr-450	424	9	a.	a.	PROPN
ftr-450	424	10	sgaraglino	sgaraglino	PROPN
ftr-450	424	11	,	,	PUNCT
ftr-450	424	12	prudent	prudent	ADJ
ftr-450	424	13	risks	risk	NOUN
ftr-450	424	14	for	for	ADP
ftr-450	424	15	anxious	anxious	ADJ
ftr-450	424	16	workers	worker	NOUN
ftr-450	424	17	,	,	PUNCT
ftr-450	424	18	1996	1996	NUM
ftr-450	424	19	wis	wis	NOUN
ftr-450	424	20	.	.	PUNCT
ftr-450	425	1	l.	l.	PROPN
ftr-450	425	2	rev	rev	PROPN
ftr-450	425	3	.	.	PROPN
ftr-450	425	4	1175	1175	NUM
ftr-450	425	5	,	,	PUNCT
ftr-450	425	6	1198	1198	NUM
ftr-450	425	7	-	-	SYM
ftr-450	425	8	1200	1200	NUM
ftr-450	425	9	.	.	PUNCT
ftr-450	426	1	the	the	DET
ftr-450	426	2	department	department	PROPN
ftr-450	426	3	of	of	ADP
ftr-450	426	4	labor	labor	NOUN
ftr-450	426	5	has	have	AUX
ftr-450	426	6	consistently	consistently	ADV
ftr-450	426	7	rejected	reject	VERB
ftr-450	426	8	the	the	DET
ftr-450	426	9	common	common	ADJ
ftr-450	426	10	law	law	NOUN
ftr-450	426	11	approach	approach	NOUN
ftr-450	426	12	to	to	ADP
ftr-450	426	13	evaluating	evaluate	VERB
ftr-450	426	14	such	such	ADJ
ftr-450	426	15	investment	investment	NOUN
ftr-450	426	16	choices	choice	NOUN
ftr-450	426	17	with	with	ADP
ftr-450	426	18	respect	respect	NOUN
ftr-450	426	19	to	to	ADP
ftr-450	426	20	a	a	DET
ftr-450	426	21	particular	particular	ADJ
ftr-450	426	22	investment	investment	NOUN
ftr-450	426	23	on	on	ADP
ftr-450	426	24	the	the	DET
ftr-450	426	25	bases	basis	NOUN
ftr-450	426	26	of	of	ADP
ftr-450	426	27	using	use	VERB
ftr-450	426	28	only	only	ADV
ftr-450	426	29	the	the	DET
ftr-450	426	30	relative	relative	ADJ
ftr-450	426	31	risk	risk	NOUN
ftr-450	426	32	of	of	ADP
ftr-450	426	33	the	the	DET
ftr-450	426	34	single	single	ADJ
ftr-450	426	35	investment	investment	NOUN
ftr-450	426	36	.	.	PUNCT
ftr-450	427	1	see	see	VERB
ftr-450	427	2	joseph	joseph	PROPN
ftr-450	427	3	r.	r.	PROPN
ftr-450	427	4	simone	simone	PROPN
ftr-450	427	5	&	&	CCONJ
ftr-450	427	6	glenn	glenn	PROPN
ftr-450	427	7	e.	e.	PROPN
ftr-450	427	8	butash	butash	PROPN
ftr-450	427	9	,	,	PUNCT
ftr-450	427	10	statutory	statutory	ADJ
ftr-450	427	11	framework	framework	NOUN
ftr-450	427	12	,	,	PUNCT
ftr-450	427	13	alanguage@	alanguage@	X
ftr-450	427	14	and	and	CCONJ
ftr-450	427	15	fiduciary	fiduciary	ADJ
ftr-450	427	16	responsibility	responsibility	NOUN
ftr-450	427	17	provisions	provision	NOUN
ftr-450	427	18	of	of	ADP
ftr-450	427	19	erisa	erisa	NOUN
ftr-450	427	20	,	,	PUNCT
ftr-450	427	21	385	385	NUM
ftr-450	427	22	pli	pli	PROPN
ftr-450	427	23	/	/	SYM
ftr-450	427	24	tax	tax	NOUN
ftr-450	427	25	7	7	NUM
ftr-450	427	26	,	,	PUNCT
ftr-450	427	27	27	27	NUM
ftr-450	427	28	(	(	PUNCT
ftr-450	427	29	1996	1996	NUM
ftr-450	427	30	)	)	PUNCT
ftr-450	427	31	.	.	PUNCT
ftr-450	428	1	2000	2000	NUM
ftr-450	428	2	]	]	PUNCT
ftr-450	429	1	rethinking	rethink	VERB
ftr-450	429	2	the	the	DET
ftr-450	429	3	risk	risk	NOUN
ftr-450	429	4	of	of	ADP
ftr-450	429	5	defined	define	VERB
ftr-450	429	6	contribution	contribution	NOUN
ftr-450	429	7	plans	plan	VERB
ftr-450	429	8	623	623	NUM
ftr-450	429	9	adequately	adequately	ADV
ftr-450	429	10	diversify	diversify	VERB
ftr-450	429	11	the	the	DET
ftr-450	429	12	investment	investment	NOUN
ftr-450	429	13	portfolio	portfolio	NOUN
ftr-450	429	14	in	in	ADP
ftr-450	429	15	order	order	NOUN
ftr-450	429	16	to	to	PART
ftr-450	429	17	reduce	reduce	VERB
ftr-450	429	18	the	the	DET
ftr-450	429	19	risk	risk	NOUN
ftr-450	429	20	of	of	ADP
ftr-450	429	21	investment	investment	NOUN
ftr-450	429	22	losses.57	losses.57	PROPN
ftr-450	429	23	historically	historically	ADV
ftr-450	429	24	,	,	PUNCT
ftr-450	429	25	the	the	DET
ftr-450	429	26	fiduciary	fiduciary	ADJ
ftr-450	429	27	rules	rule	NOUN
ftr-450	429	28	have	have	AUX
ftr-450	429	29	been	be	AUX
ftr-450	429	30	interpreted	interpret	VERB
ftr-450	429	31	to	to	PART
ftr-450	429	32	provide	provide	VERB
ftr-450	429	33	greater	great	ADJ
ftr-450	429	34	protection	protection	NOUN
ftr-450	429	35	to	to	ADP
ftr-450	429	36	participants	participant	NOUN
ftr-450	429	37	in	in	ADP
ftr-450	429	38	defined	define	VERB
ftr-450	429	39	benefit	benefit	NOUN
ftr-450	429	40	plans	plan	NOUN
ftr-450	429	41	than	than	ADP
ftr-450	429	42	in	in	ADP
ftr-450	429	43	defined	define	VERB
ftr-450	429	44	contribution	contribution	NOUN
ftr-450	429	45	plans.58	plans.58	VERB
ftr-450	429	46	one	one	NUM
ftr-450	429	47	explanation	explanation	NOUN
ftr-450	429	48	for	for	ADP
ftr-450	429	49	the	the	DET
ftr-450	429	50	different	different	ADJ
ftr-450	429	51	interpretations	interpretation	NOUN
ftr-450	429	52	in	in	ADP
ftr-450	429	53	the	the	DET
ftr-450	429	54	two	two	NUM
ftr-450	429	55	types	type	NOUN
ftr-450	429	56	of	of	ADP
ftr-450	429	57	plans	plan	NOUN
ftr-450	429	58	is	be	AUX
ftr-450	429	59	the	the	DET
ftr-450	429	60	level	level	NOUN
ftr-450	429	61	of	of	ADP
ftr-450	429	62	employer	employer	NOUN
ftr-450	429	63	involvement	involvement	NOUN
ftr-450	429	64	.	.	PUNCT
ftr-450	430	1	in	in	ADP
ftr-450	430	2	a	a	DET
ftr-450	430	3	defined	define	VERB
ftr-450	430	4	benefit	benefit	NOUN
ftr-450	430	5	plan	plan	NOUN
ftr-450	430	6	the	the	DET
ftr-450	430	7	employer	employer	NOUN
ftr-450	430	8	determines	determine	VERB
ftr-450	430	9	the	the	DET
ftr-450	430	10	level	level	NOUN
ftr-450	430	11	of	of	ADP
ftr-450	430	12	retirement	retirement	NOUN
ftr-450	430	13	benefit	benefit	NOUN
ftr-450	430	14	,	,	PUNCT
ftr-450	430	15	who	who	PRON
ftr-450	430	16	participates	participate	VERB
ftr-450	430	17	,	,	PUNCT
ftr-450	430	18	and	and	CCONJ
ftr-450	430	19	the	the	DET
ftr-450	430	20	manner	manner	NOUN
ftr-450	430	21	in	in	ADP
ftr-450	430	22	which	which	PRON
ftr-450	430	23	the	the	DET
ftr-450	430	24	plan	plan	NOUN
ftr-450	430	25	's	's	PART
ftr-450	430	26	assets	asset	NOUN
ftr-450	430	27	are	be	AUX
ftr-450	430	28	invested.59	invested.59	VERB
ftr-450	430	29	by	by	ADP
ftr-450	430	30	contrast	contrast	NOUN
ftr-450	430	31	,	,	PUNCT
ftr-450	430	32	in	in	ADP
ftr-450	430	33	a	a	DET
ftr-450	430	34	defined	define	VERB
ftr-450	430	35	contribution	contribution	NOUN
ftr-450	430	36	plan	plan	NOUN
ftr-450	430	37	,	,	PUNCT
ftr-450	430	38	it	it	PRON
ftr-450	430	39	is	be	AUX
ftr-450	430	40	often	often	ADV
ftr-450	430	41	the	the	DET
ftr-450	430	42	employee	employee	NOUN
ftr-450	430	43	who	who	PRON
ftr-450	430	44	makes	make	VERB
ftr-450	430	45	the	the	DET
ftr-450	430	46	decisions	decision	NOUN
ftr-450	430	47	about	about	ADP
ftr-450	430	48	participation	participation	NOUN
ftr-450	430	49	,	,	PUNCT
ftr-450	430	50	contribution	contribution	NOUN
ftr-450	430	51	,	,	PUNCT
ftr-450	430	52	and	and	CCONJ
ftr-450	430	53	asset	asset	NOUN
ftr-450	430	54	management	management	NOUN
ftr-450	430	55	.	.	PUNCT
ftr-450	431	1	furthermore	furthermore	ADV
ftr-450	431	2	,	,	PUNCT
ftr-450	431	3	because	because	SCONJ
ftr-450	431	4	defined	define	VERB
ftr-450	431	5	benefit	benefit	NOUN
ftr-450	431	6	plans	plan	NOUN
ftr-450	431	7	have	have	VERB
ftr-450	431	8	calculable	calculable	ADJ
ftr-450	431	9	retirement	retirement	NOUN
ftr-450	431	10	benefits	benefit	NOUN
ftr-450	431	11	,	,	PUNCT
ftr-450	431	12	plan	plan	VERB
ftr-450	431	13	participants	participant	NOUN
ftr-450	431	14	readily	readily	ADV
ftr-450	431	15	can	can	AUX
ftr-450	431	16	determine	determine	VERB
ftr-450	431	17	whether	whether	SCONJ
ftr-450	431	18	a	a	DET
ftr-450	431	19	failure	failure	NOUN
ftr-450	431	20	to	to	PART
ftr-450	431	21	provide	provide	VERB
ftr-450	431	22	promised	promise	VERB
ftr-450	431	23	retirement	retirement	NOUN
ftr-450	431	24	benefits	benefit	NOUN
ftr-450	431	25	is	be	AUX
ftr-450	431	26	attributable	attributable	ADJ
ftr-450	431	27	to	to	ADP
ftr-450	431	28	fiduciary	fiduciary	ADJ
ftr-450	431	29	breach	breach	NOUN
ftr-450	431	30	.	.	PUNCT
ftr-450	432	1	in	in	ADP
ftr-450	432	2	defined	define	VERB
ftr-450	432	3	contribution	contribution	NOUN
ftr-450	432	4	plans	plan	NOUN
ftr-450	432	5	,	,	PUNCT
ftr-450	432	6	benefits	benefit	NOUN
ftr-450	432	7	are	be	AUX
ftr-450	432	8	based	base	VERB
ftr-450	432	9	upon	upon	SCONJ
ftr-450	432	10	the	the	DET
ftr-450	432	11	participants	participant	NOUN
ftr-450	432	12	'	'	PART
ftr-450	432	13	individual	individual	ADJ
ftr-450	432	14	account	account	NOUN
ftr-450	432	15	balances	balance	NOUN
ftr-450	432	16	and	and	CCONJ
ftr-450	432	17	therefore	therefore	ADV
ftr-450	432	18	indeterminate	indeterminate	VERB
ftr-450	432	19	in	in	ADP
ftr-450	432	20	nature	nature	NOUN
ftr-450	432	21	.	.	PUNCT
ftr-450	433	1	thus	thus	ADV
ftr-450	433	2	,	,	PUNCT
ftr-450	433	3	absent	absent	ADJ
ftr-450	433	4	a	a	DET
ftr-450	433	5	showing	showing	NOUN
ftr-450	433	6	of	of	ADP
ftr-450	433	7	imprudent	imprudent	ADJ
ftr-450	433	8	investment	investment	NOUN
ftr-450	433	9	choices	choice	NOUN
ftr-450	433	10	,	,	PUNCT
ftr-450	433	11	a	a	DET
ftr-450	433	12	plan	plan	NOUN
ftr-450	433	13	participant	participant	NOUN
ftr-450	433	14	would	would	AUX
ftr-450	433	15	have	have	VERB
ftr-450	433	16	difficulty	difficulty	NOUN
ftr-450	433	17	demonstrating	demonstrate	VERB
ftr-450	433	18	fiduciary	fiduciary	ADJ
ftr-450	433	19	breach	breach	NOUN
ftr-450	433	20	when	when	SCONJ
ftr-450	433	21	account	account	NOUN
ftr-450	433	22	balances	balance	NOUN
ftr-450	433	23	fall	fall	VERB
ftr-450	433	24	short	short	ADV
ftr-450	433	25	of	of	ADP
ftr-450	433	26	the	the	DET
ftr-450	433	27	expected	expect	VERB
ftr-450	433	28	retirement	retirement	NOUN
ftr-450	433	29	benefits.60	benefits.60	PROPN
ftr-450	433	30	b.	b.	PROPN
ftr-450	433	31	fiduciary	fiduciary	ADJ
ftr-450	433	32	breach	breach	NOUN
ftr-450	433	33	under	under	ADP
ftr-450	433	34	erisa	erisa	NOUN
ftr-450	433	35	erisa	erisa	NOUN
ftr-450	433	36	defines	define	VERB
ftr-450	433	37	a	a	DET
ftr-450	433	38	afiduciary@	afiduciary@	NOUN
ftr-450	433	39	as	as	ADP
ftr-450	433	40	one	one	NUM
ftr-450	433	41	with	with	ADP
ftr-450	433	42	discretionary	discretionary	ADJ
ftr-450	433	43	authority	authority	NOUN
ftr-450	433	44	or	or	CCONJ
ftr-450	433	45	control	control	NOUN
ftr-450	433	46	over	over	ADP
ftr-450	433	47	pension	pension	NOUN
ftr-450	433	48	plan	plan	NOUN
ftr-450	433	49	assets	asset	NOUN
ftr-450	433	50	,	,	PUNCT
ftr-450	433	51	or	or	CCONJ
ftr-450	433	52	one	one	NUM
ftr-450	433	53	who	who	PRON
ftr-450	433	54	manages	manage	VERB
ftr-450	433	55	pension	pension	NOUN
ftr-450	433	56	assets.61	assets.61	NOUN
ftr-450	433	57	accordingly	accordingly	ADV
ftr-450	433	58	,	,	PUNCT
ftr-450	433	59	employers	employer	NOUN
ftr-450	433	60	,	,	PUNCT
ftr-450	433	61	plan	plan	NOUN
ftr-450	433	62	trustees	trustee	NOUN
ftr-450	433	63	,	,	PUNCT
ftr-450	433	64	fund	fund	NOUN
ftr-450	433	65	managers	manager	NOUN
ftr-450	433	66	,	,	PUNCT
ftr-450	433	67	and	and	CCONJ
ftr-450	433	68	all	all	DET
ftr-450	433	69	other	other	ADJ
ftr-450	433	70	57	57	NUM
ftr-450	433	71	.	.	PUNCT
ftr-450	434	1	see	see	VERB
ftr-450	434	2	hylton	hylton	PROPN
ftr-450	434	3	,	,	PUNCT
ftr-450	434	4	supra	supra	PROPN
ftr-450	434	5	note	note	PROPN
ftr-450	434	6	47	47	NUM
ftr-450	434	7	,	,	PUNCT
ftr-450	434	8	at	at	ADP
ftr-450	434	9	15	15	NUM
ftr-450	434	10	,	,	PUNCT
ftr-450	434	11	17	17	NUM
ftr-450	434	12	-	-	SYM
ftr-450	434	13	18	18	NUM
ftr-450	434	14	.	.	PUNCT
ftr-450	435	1	also	also	ADV
ftr-450	435	2	see	see	VERB
ftr-450	435	3	erisa	erisa	NOUN
ftr-450	435	4	'	'	PART
ftr-450	435	5	404(a)(1	404(a)(1	NOUN
ftr-450	435	6	)	)	PUNCT
ftr-450	435	7	,	,	PUNCT
ftr-450	435	8	29	29	NUM
ftr-450	435	9	u.s.c	u.s.c	NOUN
ftr-450	435	10	.	.	PUNCT
ftr-450	436	1	1104(a)(1	1104(a)(1	NUM
ftr-450	436	2	)	)	PUNCT
ftr-450	436	3	(	(	PUNCT
ftr-450	436	4	1994	1994	NUM
ftr-450	436	5	)	)	PUNCT
ftr-450	436	6	(	(	PUNCT
ftr-450	436	7	requiring	require	VERB
ftr-450	436	8	that	that	SCONJ
ftr-450	436	9	aa	aa	PROPN
ftr-450	436	10	fiduciary	fiduciary	ADJ
ftr-450	436	11	shall	shall	AUX
ftr-450	436	12	discharge	discharge	VERB
ftr-450	436	13	his	his	PRON
ftr-450	436	14	duties	duty	NOUN
ftr-450	436	15	.	.	PUNCT
ftr-450	436	16	.	.	PUNCT
ftr-450	436	17	.	.	PUNCT
ftr-450	437	1	(	(	PUNCT
ftr-450	437	2	c	c	X
ftr-450	437	3	)	)	PUNCT
ftr-450	437	4	by	by	ADP
ftr-450	437	5	diversifying	diversify	VERB
ftr-450	437	6	the	the	DET
ftr-450	437	7	investments	investment	NOUN
ftr-450	437	8	of	of	ADP
ftr-450	437	9	the	the	DET
ftr-450	437	10	plan	plan	NOUN
ftr-450	437	11	so	so	SCONJ
ftr-450	437	12	as	as	SCONJ
ftr-450	437	13	to	to	PART
ftr-450	437	14	minimize	minimize	VERB
ftr-450	437	15	the	the	DET
ftr-450	437	16	risk	risk	NOUN
ftr-450	437	17	of	of	ADP
ftr-450	437	18	large	large	ADJ
ftr-450	437	19	losses@	losses@	NOUN
ftr-450	437	20	)	)	PUNCT
ftr-450	437	21	;	;	PUNCT
ftr-450	437	22	see	see	VERB
ftr-450	437	23	also	also	ADV
ftr-450	437	24	hylton	hylton	PROPN
ftr-450	437	25	,	,	PUNCT
ftr-450	437	26	supra	supra	PROPN
ftr-450	437	27	note	note	NOUN
ftr-450	437	28	47	47	NUM
ftr-450	437	29	,	,	PUNCT
ftr-450	437	30	at	at	ADP
ftr-450	437	31	16	16	NUM
ftr-450	437	32	(	(	PUNCT
ftr-450	437	33	noting	note	VERB
ftr-450	437	34	that	that	SCONJ
ftr-450	437	35	arisk	arisk	NOUN
ftr-450	437	36	and	and	CCONJ
ftr-450	437	37	return	return	NOUN
ftr-450	437	38	are	be	AUX
ftr-450	437	39	positively	positively	ADV
ftr-450	437	40	correlated@	correlated@	NUM
ftr-450	437	41	)	)	PUNCT
ftr-450	437	42	.	.	PUNCT
ftr-450	438	1	diversification	diversification	NOUN
ftr-450	438	2	is	be	AUX
ftr-450	438	3	a	a	DET
ftr-450	438	4	key	key	ADJ
ftr-450	438	5	method	method	NOUN
ftr-450	438	6	of	of	ADP
ftr-450	438	7	reducing	reduce	VERB
ftr-450	438	8	risk	risk	NOUN
ftr-450	438	9	without	without	ADP
ftr-450	438	10	reducing	reduce	VERB
ftr-450	438	11	aggregate	aggregate	ADJ
ftr-450	438	12	returns	return	NOUN
ftr-450	438	13	from	from	ADP
ftr-450	438	14	a	a	DET
ftr-450	438	15	portfolio	portfolio	NOUN
ftr-450	438	16	of	of	ADP
ftr-450	438	17	assets	asset	NOUN
ftr-450	438	18	.	.	PUNCT
ftr-450	439	1	it	it	PRON
ftr-450	439	2	exemplifies	exemplify	VERB
ftr-450	439	3	the	the	DET
ftr-450	439	4	old	old	ADJ
ftr-450	439	5	axiom	axiom	NOUN
ftr-450	439	6	:	:	PUNCT
ftr-450	439	7	adon	adon	PROPN
ftr-450	439	8	=	=	PROPN
ftr-450	439	9	t	t	PROPN
ftr-450	439	10	put	put	VERB
ftr-450	439	11	all	all	DET
ftr-450	439	12	your	your	PRON
ftr-450	439	13	eggs	egg	NOUN
ftr-450	439	14	in	in	ADP
ftr-450	439	15	one	one	NUM
ftr-450	439	16	basket.@	basket.@	PROPN
ftr-450	439	17	essentially	essentially	ADV
ftr-450	439	18	,	,	PUNCT
ftr-450	439	19	diversification	diversification	NOUN
ftr-450	439	20	is	be	AUX
ftr-450	439	21	spreading	spread	VERB
ftr-450	439	22	investment	investment	NOUN
ftr-450	439	23	funds	fund	NOUN
ftr-450	439	24	into	into	ADP
ftr-450	439	25	areas	area	NOUN
ftr-450	439	26	which	which	PRON
ftr-450	439	27	will	will	AUX
ftr-450	439	28	react	react	VERB
ftr-450	439	29	differently	differently	ADV
ftr-450	439	30	to	to	ADP
ftr-450	439	31	the	the	DET
ftr-450	439	32	market	market	NOUN
ftr-450	439	33	,	,	PUNCT
ftr-450	439	34	thereby	thereby	ADV
ftr-450	439	35	eliminating	eliminate	VERB
ftr-450	439	36	risk	risk	NOUN
ftr-450	439	37	.	.	PUNCT
ftr-450	440	1	see	see	VERB
ftr-450	440	2	richard	richard	PROPN
ftr-450	440	3	j.	j.	PROPN
ftr-450	440	4	teweles	teweles	PROPN
ftr-450	440	5	et	et	PROPN
ftr-450	440	6	al	al	PROPN
ftr-450	440	7	.	.	PROPN
ftr-450	440	8	,	,	PUNCT
ftr-450	440	9	the	the	DET
ftr-450	440	10	stock	stock	NOUN
ftr-450	440	11	market	market	NOUN
ftr-450	440	12	386	386	NUM
ftr-450	440	13	-	-	SYM
ftr-450	440	14	87	87	NUM
ftr-450	440	15	(	(	PUNCT
ftr-450	440	16	6th	6th	ADJ
ftr-450	440	17	ed	ed	NOUN
ftr-450	440	18	.	.	PROPN
ftr-450	440	19	1992	1992	NUM
ftr-450	440	20	)	)	PUNCT
ftr-450	440	21	.	.	PUNCT
ftr-450	441	1	adiversification	adiversification	NOUN
ftr-450	441	2	results	result	VERB
ftr-450	441	3	from	from	ADP
ftr-450	441	4	the	the	DET
ftr-450	441	5	interplay	interplay	NOUN
ftr-450	441	6	of	of	ADP
ftr-450	441	7	three	three	NUM
ftr-450	441	8	elements	element	NOUN
ftr-450	441	9	:	:	PUNCT
ftr-450	441	10	(	(	PUNCT
ftr-450	441	11	1	1	X
ftr-450	441	12	)	)	PUNCT
ftr-450	441	13	the	the	DET
ftr-450	441	14	number	number	NOUN
ftr-450	441	15	of	of	ADP
ftr-450	441	16	different	different	ADJ
ftr-450	441	17	holdings	holding	NOUN
ftr-450	441	18	;	;	PUNCT
ftr-450	441	19	(	(	PUNCT
ftr-450	441	20	2	2	X
ftr-450	441	21	)	)	PUNCT
ftr-450	441	22	the	the	DET
ftr-450	441	23	proportions	proportion	NOUN
ftr-450	441	24	in	in	ADP
ftr-450	441	25	which	which	PRON
ftr-450	441	26	different	different	ADJ
ftr-450	441	27	securities	security	NOUN
ftr-450	441	28	[	[	X
ftr-450	441	29	or	or	CCONJ
ftr-450	441	30	other	other	ADJ
ftr-450	441	31	assets	asset	NOUN
ftr-450	441	32	]	]	PUNCT
ftr-450	441	33	are	be	AUX
ftr-450	441	34	held	hold	VERB
ftr-450	441	35	;	;	PUNCT
ftr-450	441	36	and	and	CCONJ
ftr-450	441	37	(	(	PUNCT
ftr-450	441	38	3	3	X
ftr-450	441	39	)	)	PUNCT
ftr-450	441	40	the	the	DET
ftr-450	441	41	extent	extent	NOUN
ftr-450	441	42	to	to	PART
ftr-450	441	43	which	which	PRON
ftr-450	441	44	the	the	DET
ftr-450	441	45	securities	security	NOUN
ftr-450	441	46	[	[	X
ftr-450	441	47	or	or	CCONJ
ftr-450	441	48	other	other	ADJ
ftr-450	441	49	assets	asset	NOUN
ftr-450	441	50	]	]	PUNCT
ftr-450	441	51	held	hold	VERB
ftr-450	441	52	react	react	NOUN
ftr-450	441	53	in	in	ADP
ftr-450	441	54	a	a	DET
ftr-450	441	55	dissimilar	dissimilar	ADJ
ftr-450	441	56	fashion	fashion	NOUN
ftr-450	441	57	to	to	ADP
ftr-450	441	58	the	the	DET
ftr-450	441	59	same	same	ADJ
ftr-450	441	60	future	future	ADJ
ftr-450	441	61	contingencies.@	contingencies.@	PROPN
ftr-450	441	62	janet	janet	PROPN
ftr-450	441	63	e.	e.	PROPN
ftr-450	441	64	kerr	kerr	PROPN
ftr-450	441	65	,	,	PUNCT
ftr-450	441	66	suitability	suitability	NOUN
ftr-450	441	67	standards	standard	NOUN
ftr-450	441	68	:	:	PUNCT
ftr-450	441	69	a	a	DET
ftr-450	441	70	new	new	ADJ
ftr-450	441	71	look	look	NOUN
ftr-450	441	72	at	at	ADP
ftr-450	441	73	economic	economic	ADJ
ftr-450	441	74	theory	theory	NOUN
ftr-450	441	75	and	and	CCONJ
ftr-450	441	76	current	current	ADJ
ftr-450	441	77	sec	sec	PROPN
ftr-450	441	78	disclosure	disclosure	NOUN
ftr-450	441	79	policy	policy	NOUN
ftr-450	441	80	,	,	PUNCT
ftr-450	441	81	16	16	NUM
ftr-450	441	82	pac	pac	PROPN
ftr-450	441	83	.	.	PUNCT
ftr-450	442	1	l.j	l.j	PROPN
ftr-450	442	2	.	.	PROPN
ftr-450	442	3	805	805	NUM
ftr-450	442	4	,	,	PUNCT
ftr-450	442	5	817	817	NUM
ftr-450	442	6	(	(	PUNCT
ftr-450	442	7	1985	1985	NUM
ftr-450	442	8	)	)	PUNCT
ftr-450	442	9	.	.	PUNCT
ftr-450	443	1	a	a	DET
ftr-450	443	2	perfectly	perfectly	ADV
ftr-450	443	3	diversified	diversify	VERB
ftr-450	443	4	portfolio	portfolio	NOUN
ftr-450	443	5	will	will	AUX
ftr-450	443	6	eliminate	eliminate	VERB
ftr-450	443	7	nonmarket	nonmarket	NOUN
ftr-450	443	8	risk	risk	NOUN
ftr-450	443	9	,	,	PUNCT
ftr-450	443	10	leaving	leave	VERB
ftr-450	443	11	the	the	DET
ftr-450	443	12	assets	asset	NOUN
ftr-450	443	13	to	to	PART
ftr-450	443	14	fluctuate	fluctuate	VERB
ftr-450	443	15	according	accord	VERB
ftr-450	443	16	to	to	ADP
ftr-450	443	17	the	the	DET
ftr-450	443	18	market	market	NOUN
ftr-450	443	19	.	.	PUNCT
ftr-450	444	1	see	see	VERB
ftr-450	444	2	i	i	PRON
ftr-450	444	3	d.	d.	PROPN
ftr-450	444	4	at	at	ADP
ftr-450	444	5	818	818	NUM
ftr-450	444	6	.	.	PUNCT
ftr-450	445	1	58	58	NUM
ftr-450	445	2	.	.	PUNCT
ftr-450	446	1	see	see	VERB
ftr-450	446	2	keville	keville	PROPN
ftr-450	446	3	,	,	PUNCT
ftr-450	446	4	supra	supra	PROPN
ftr-450	446	5	note	note	NOUN
ftr-450	446	6	4	4	NUM
ftr-450	446	7	,	,	PUNCT
ftr-450	446	8	at	at	ADP
ftr-450	446	9	547	547	NUM
ftr-450	446	10	-	-	SYM
ftr-450	446	11	48	48	NUM
ftr-450	446	12	,	,	PUNCT
ftr-450	446	13	552	552	NUM
ftr-450	446	14	.	.	X
ftr-450	446	15	59	59	NUM
ftr-450	446	16	.	.	PUNCT
ftr-450	447	1	subject	subject	NOUN
ftr-450	447	2	to	to	ADP
ftr-450	447	3	the	the	DET
ftr-450	447	4	minimum	minimum	ADJ
ftr-450	447	5	participation	participation	NOUN
ftr-450	447	6	standards	standard	NOUN
ftr-450	447	7	of	of	ADP
ftr-450	447	8	irc	irc	PROPN
ftr-450	447	9	'	'	PUNCT
ftr-450	447	10	411	411	NUM
ftr-450	447	11	.	.	PUNCT
ftr-450	448	1	60	60	NUM
ftr-450	448	2	.	.	PUNCT
ftr-450	449	1	see	see	VERB
ftr-450	449	2	discussion	discussion	NOUN
ftr-450	449	3	infra	infra	NOUN
ftr-450	449	4	part	part	NOUN
ftr-450	449	5	ii.b	ii.b	NOUN
ftr-450	449	6	.	.	PROPN
ftr-450	450	1	61	61	NUM
ftr-450	450	2	.	.	PUNCT
ftr-450	451	1	irc	irc	VERB
ftr-450	451	2	'	'	PART
ftr-450	451	3	4975(e)(3	4975(e)(3	NOUN
ftr-450	451	4	)	)	PUNCT
ftr-450	451	5	;	;	PUNCT
ftr-450	451	6	erisa	erisa	NOUN
ftr-450	451	7	'	'	PART
ftr-450	451	8	3(21)(a	3(21)(a	NUM
ftr-450	451	9	)	)	PUNCT
ftr-450	451	10	,	,	PUNCT
ftr-450	451	11	29	29	NUM
ftr-450	451	12	u.s.c	u.s.c	ADJ
ftr-450	451	13	.	.	PUNCT
ftr-450	451	14	'	'	PUNCT
ftr-450	452	1	1002(21	1002(21	ADV
ftr-450	452	2	)	)	PUNCT
ftr-450	452	3	(	(	PUNCT
ftr-450	452	4	1999	1999	NUM
ftr-450	452	5	)	)	PUNCT
ftr-450	452	6	.	.	PUNCT
ftr-450	453	1	624	624	NUM
ftr-450	453	2	florida	florida	PROPN
ftr-450	453	3	tax	tax	NOUN
ftr-450	453	4	review	review	NOUN
ftr-450	453	5	[	[	X
ftr-450	453	6	vol	vol	NOUN
ftr-450	453	7	.	.	PUNCT
ftr-450	454	1	4:9	4:9	NUM
ftr-450	454	2	individuals	individual	NOUN
ftr-450	454	3	who	who	PRON
ftr-450	454	4	provide	provide	VERB
ftr-450	454	5	investment	investment	NOUN
ftr-450	454	6	advice	advice	NOUN
ftr-450	454	7	for	for	ADP
ftr-450	454	8	profit	profit	NOUN
ftr-450	454	9	are	be	AUX
ftr-450	454	10	erisa	erisa	ADJ
ftr-450	454	11	fiduciaries.62	fiduciaries.62	NOUN
ftr-450	454	12	however	however	ADV
ftr-450	454	13	,	,	PUNCT
ftr-450	454	14	individuals	individual	NOUN
ftr-450	454	15	who	who	PRON
ftr-450	454	16	render	render	VERB
ftr-450	454	17	professional	professional	ADJ
ftr-450	454	18	services	service	NOUN
ftr-450	454	19	to	to	ADP
ftr-450	454	20	a	a	DET
ftr-450	454	21	pension	pension	NOUN
ftr-450	454	22	plan	plan	NOUN
ftr-450	454	23	in	in	ADP
ftr-450	454	24	a	a	DET
ftr-450	454	25	purely	purely	ADV
ftr-450	454	26	ministerial	ministerial	ADJ
ftr-450	454	27	capacity	capacity	NOUN
ftr-450	454	28	are	be	AUX
ftr-450	454	29	not	not	PART
ftr-450	454	30	considered	consider	VERB
ftr-450	454	31	fiduciaries.63	fiduciaries.63	ADJ
ftr-450	454	32	erisa	erisa	NOUN
ftr-450	454	33	does	do	AUX
ftr-450	454	34	not	not	PART
ftr-450	454	35	expressly	expressly	ADV
ftr-450	454	36	address	address	VERB
ftr-450	454	37	or	or	CCONJ
ftr-450	454	38	regulate	regulate	VERB
ftr-450	454	39	the	the	DET
ftr-450	454	40	activity	activity	NOUN
ftr-450	454	41	of	of	ADP
ftr-450	454	42	those	those	PRON
ftr-450	454	43	who	who	PRON
ftr-450	454	44	are	be	AUX
ftr-450	454	45	involved	involve	VERB
ftr-450	454	46	indirectly	indirectly	ADV
ftr-450	454	47	with	with	ADP
ftr-450	454	48	the	the	DET
ftr-450	454	49	management	management	NOUN
ftr-450	454	50	of	of	ADP
ftr-450	454	51	the	the	DET
ftr-450	454	52	plan	plan	NOUN
ftr-450	455	1	=	=	SYM
ftr-450	455	2	s	s	AUX
ftr-450	455	3	assets.64	assets.64	VERB
ftr-450	455	4	for	for	ADP
ftr-450	455	5	example	example	NOUN
ftr-450	455	6	,	,	PUNCT
ftr-450	455	7	investment	investment	NOUN
ftr-450	455	8	managers	manager	NOUN
ftr-450	455	9	are	be	AUX
ftr-450	455	10	clearly	clearly	ADV
ftr-450	455	11	erisa	erisa	NOUN
ftr-450	455	12	fiduciaries	fiduciary	NOUN
ftr-450	455	13	,	,	PUNCT
ftr-450	455	14	but	but	CCONJ
ftr-450	455	15	it	it	PRON
ftr-450	455	16	is	be	AUX
ftr-450	455	17	unclear	unclear	ADJ
ftr-450	455	18	whether	whether	SCONJ
ftr-450	455	19	investment	investment	NOUN
ftr-450	455	20	consultants	consultant	NOUN
ftr-450	455	21	are	be	AUX
ftr-450	455	22	considered	consider	VERB
ftr-450	455	23	fiduciaries.65	fiduciaries.65	PROPN
ftr-450	455	24	thus	thus	ADV
ftr-450	455	25	,	,	PUNCT
ftr-450	455	26	it	it	PRON
ftr-450	455	27	is	be	AUX
ftr-450	455	28	sometimes	sometimes	ADV
ftr-450	455	29	difficult	difficult	ADJ
ftr-450	455	30	to	to	PART
ftr-450	455	31	determine	determine	VERB
ftr-450	455	32	whether	whether	SCONJ
ftr-450	455	33	a	a	DET
ftr-450	455	34	service	service	NOUN
ftr-450	455	35	provider	provider	NOUN
ftr-450	455	36	is	be	AUX
ftr-450	455	37	acting	act	VERB
ftr-450	455	38	in	in	ADP
ftr-450	455	39	a	a	DET
ftr-450	455	40	fiduciary	fiduciary	ADJ
ftr-450	455	41	or	or	CCONJ
ftr-450	455	42	ministerial	ministerial	ADJ
ftr-450	455	43	capacity.66	capacity.66	NOUN
ftr-450	455	44	under	under	ADP
ftr-450	455	45	erisa	erisa	NOUN
ftr-450	455	46	,	,	PUNCT
ftr-450	455	47	a[f]iduciaries	a[f]iduciarie	NOUN
ftr-450	455	48	who	who	PRON
ftr-450	455	49	breach	breach	VERB
ftr-450	455	50	their	their	PRON
ftr-450	455	51	fiduciary	fiduciary	ADJ
ftr-450	455	52	duties	duty	NOUN
ftr-450	455	53	are	be	AUX
ftr-450	455	54	personally	personally	ADV
ftr-450	455	55	liable	liable	ADJ
ftr-450	455	56	to	to	ADP
ftr-450	455	57	the	the	DET
ftr-450	455	58	plan	plan	NOUN
ftr-450	455	59	to	to	PART
ftr-450	455	60	make	make	VERB
ftr-450	455	61	good	good	ADJ
ftr-450	455	62	any	any	DET
ftr-450	455	63	resulting	result	VERB
ftr-450	455	64	losses	loss	NOUN
ftr-450	455	65	to	to	ADP
ftr-450	455	66	the	the	DET
ftr-450	455	67	plan.@67	plan.@67	PROPN
ftr-450	455	68	erisa	erisa	NOUN
ftr-450	455	69	provides	provide	VERB
ftr-450	455	70	that	that	PRON
ftr-450	455	71	equitable	equitable	ADJ
ftr-450	455	72	or	or	CCONJ
ftr-450	455	73	remedial	remedial	ADJ
ftr-450	455	74	measures	measure	NOUN
ftr-450	455	75	shall	shall	AUX
ftr-450	455	76	be	be	AUX
ftr-450	455	77	awarded	award	VERB
ftr-450	455	78	as	as	ADP
ftr-450	455	79	a	a	DET
ftr-450	455	80	62	62	NUM
ftr-450	455	81	.	.	PUNCT
ftr-450	456	1	see	see	VERB
ftr-450	456	2	e.g.	e.g.	ADV
ftr-450	456	3	,	,	PUNCT
ftr-450	456	4	blatt	blatt	PROPN
ftr-450	456	5	v.	v.	PROPN
ftr-450	456	6	marshall	marshall	PROPN
ftr-450	456	7	&	&	CCONJ
ftr-450	456	8	lassman	lassman	PROPN
ftr-450	456	9	,	,	PUNCT
ftr-450	456	10	812	812	NUM
ftr-450	456	11	f.2d	f.2d	NOUN
ftr-450	456	12	810	810	NUM
ftr-450	456	13	,	,	PUNCT
ftr-450	456	14	813	813	NUM
ftr-450	456	15	(	(	PUNCT
ftr-450	456	16	2d	2d	NUM
ftr-450	456	17	cir	cir	NOUN
ftr-450	456	18	.	.	PUNCT
ftr-450	456	19	1987	1987	NUM
ftr-450	456	20	)	)	PUNCT
ftr-450	456	21	.	.	PUNCT
ftr-450	457	1	63	63	NUM
ftr-450	457	2	.	.	PUNCT
ftr-450	458	1	for	for	ADP
ftr-450	458	2	example	example	NOUN
ftr-450	458	3	,	,	PUNCT
ftr-450	458	4	actuaries	actuary	NOUN
ftr-450	458	5	,	,	PUNCT
ftr-450	458	6	attorneys	attorney	NOUN
ftr-450	458	7	,	,	PUNCT
ftr-450	458	8	accountants	accountant	NOUN
ftr-450	458	9	,	,	PUNCT
ftr-450	458	10	and	and	CCONJ
ftr-450	458	11	plan	plan	VERB
ftr-450	458	12	administration	administration	NOUN
ftr-450	458	13	companies	company	NOUN
ftr-450	458	14	all	all	PRON
ftr-450	458	15	have	have	AUX
ftr-450	458	16	been	be	AUX
ftr-450	458	17	held	hold	VERB
ftr-450	458	18	to	to	PART
ftr-450	458	19	be	be	AUX
ftr-450	458	20	nonfiduciary	nonfiduciary	ADJ
ftr-450	458	21	third	third	ADJ
ftr-450	458	22	parties	party	NOUN
ftr-450	458	23	.	.	PUNCT
ftr-450	459	1	see	see	VERB
ftr-450	459	2	painters	painter	NOUN
ftr-450	459	3	of	of	ADP
ftr-450	459	4	philadelphia	philadelphia	PROPN
ftr-450	459	5	district	district	PROPN
ftr-450	459	6	council	council	PROPN
ftr-450	460	1	no	no	INTJ
ftr-450	460	2	.	.	PROPN
ftr-450	460	3	21	21	NUM
ftr-450	460	4	welfare	welfare	NOUN
ftr-450	460	5	fund	fund	PROPN
ftr-450	460	6	v.	v.	ADP
ftr-450	460	7	price	price	NOUN
ftr-450	460	8	waterhouse	waterhouse	NOUN
ftr-450	460	9	,	,	PUNCT
ftr-450	460	10	879	879	NUM
ftr-450	460	11	f.2d	f.2d	NOUN
ftr-450	460	12	1146	1146	NUM
ftr-450	460	13	,	,	PUNCT
ftr-450	460	14	1149	1149	NUM
ftr-450	460	15	(	(	PUNCT
ftr-450	460	16	3rd	3rd	ADJ
ftr-450	460	17	cir	cir	NOUN
ftr-450	460	18	.	.	PROPN
ftr-450	460	19	1989	1989	NUM
ftr-450	460	20	)	)	PUNCT
ftr-450	461	1	(	(	PUNCT
ftr-450	461	2	holding	hold	VERB
ftr-450	461	3	that	that	DET
ftr-450	461	4	performance	performance	NOUN
ftr-450	461	5	of	of	ADP
ftr-450	461	6	a	a	DET
ftr-450	461	7	standard	standard	ADJ
ftr-450	461	8	audit	audit	NOUN
ftr-450	461	9	did	do	AUX
ftr-450	461	10	not	not	PART
ftr-450	461	11	make	make	VERB
ftr-450	461	12	the	the	DET
ftr-450	461	13	accounting	accounting	NOUN
ftr-450	461	14	firm	firm	ADJ
ftr-450	461	15	erisa	erisa	NOUN
ftr-450	461	16	fiduciaries	fiduciary	NOUN
ftr-450	461	17	because	because	SCONJ
ftr-450	461	18	the	the	DET
ftr-450	461	19	firm	firm	NOUN
ftr-450	461	20	had	have	VERB
ftr-450	461	21	no	no	DET
ftr-450	461	22	discretionary	discretionary	ADJ
ftr-450	461	23	authority	authority	NOUN
ftr-450	461	24	over	over	ADP
ftr-450	461	25	management	management	NOUN
ftr-450	461	26	of	of	ADP
ftr-450	461	27	the	the	DET
ftr-450	461	28	plan	plan	NOUN
ftr-450	461	29	assets	asset	NOUN
ftr-450	461	30	)	)	PUNCT
ftr-450	461	31	;	;	PUNCT
ftr-450	461	32	pension	pension	NOUN
ftr-450	461	33	plan	plan	NOUN
ftr-450	461	34	of	of	ADP
ftr-450	461	35	public	public	PROPN
ftr-450	461	36	service	service	PROPN
ftr-450	461	37	co.	co.	PROPN
ftr-450	461	38	of	of	ADP
ftr-450	461	39	new	new	PROPN
ftr-450	461	40	hampshire	hampshire	PROPN
ftr-450	461	41	v.	v.	PROPN
ftr-450	461	42	kpmg	kpmg	PROPN
ftr-450	461	43	peat	peat	NOUN
ftr-450	461	44	marwick	marwick	NOUN
ftr-450	461	45	,	,	PUNCT
ftr-450	461	46	815	815	NUM
ftr-450	461	47	f.	f.	PROPN
ftr-450	461	48	supp	supp	PROPN
ftr-450	461	49	.	.	PUNCT
ftr-450	462	1	52	52	NUM
ftr-450	462	2	,	,	PUNCT
ftr-450	462	3	55	55	NUM
ftr-450	462	4	(	(	PUNCT
ftr-450	462	5	d.n.h	d.n.h	NOUN
ftr-450	462	6	.	.	PROPN
ftr-450	462	7	1993	1993	NUM
ftr-450	462	8	)	)	PUNCT
ftr-450	462	9	(	(	PUNCT
ftr-450	462	10	holding	hold	VERB
ftr-450	462	11	that	that	SCONJ
ftr-450	462	12	an	an	DET
ftr-450	462	13	accounting	accounting	NOUN
ftr-450	462	14	firm	firm	NOUN
ftr-450	462	15	that	that	PRON
ftr-450	462	16	provides	provide	VERB
ftr-450	462	17	typical	typical	ADJ
ftr-450	462	18	auditing	auditing	NOUN
ftr-450	462	19	services	service	NOUN
ftr-450	462	20	to	to	ADP
ftr-450	462	21	an	an	DET
ftr-450	462	22	erisa	erisa	NOUN
ftr-450	462	23	plan	plan	NOUN
ftr-450	462	24	was	be	AUX
ftr-450	462	25	not	not	PART
ftr-450	462	26	an	an	DET
ftr-450	462	27	erisa	erisa	NOUN
ftr-450	462	28	fiduciary	fiduciary	NOUN
ftr-450	462	29	)	)	PUNCT
ftr-450	462	30	;	;	PUNCT
ftr-450	462	31	see	see	VERB
ftr-450	462	32	maria	maria	PROPN
ftr-450	462	33	linda	linda	PROPN
ftr-450	462	34	cattafesta	cattafesta	PROPN
ftr-450	462	35	,	,	PUNCT
ftr-450	462	36	note	note	VERB
ftr-450	462	37	,	,	PUNCT
ftr-450	462	38	mertens	mertens	PROPN
ftr-450	462	39	v.	v.	PROPN
ftr-450	462	40	hewitt	hewitt	PROPN
ftr-450	462	41	associates	associates	PROPN
ftr-450	462	42	:	:	PUNCT
ftr-450	462	43	a	a	DET
ftr-450	462	44	narrow	narrow	ADJ
ftr-450	462	45	interpretation	interpretation	NOUN
ftr-450	462	46	of	of	ADP
ftr-450	462	47	erisa	erisa	NOUN
ftr-450	462	48	precluding	preclude	VERB
ftr-450	462	49	nonfiduciary	nonfiduciary	ADJ
ftr-450	462	50	liability	liability	NOUN
ftr-450	462	51	for	for	ADP
ftr-450	462	52	money	money	NOUN
ftr-450	462	53	damages	damage	NOUN
ftr-450	462	54	under	under	ADP
ftr-450	462	55	erisa	erisa	NOUN
ftr-450	462	56	,	,	PUNCT
ftr-450	462	57	43	43	NUM
ftr-450	462	58	cath	cath	NOUN
ftr-450	462	59	.	.	PUNCT
ftr-450	463	1	u.l	u.l	PROPN
ftr-450	463	2	.	.	PUNCT
ftr-450	464	1	rev.1165	rev.1165	NUM
ftr-450	464	2	,	,	PUNCT
ftr-450	464	3	1170	1170	NUM
ftr-450	464	4	n.	n.	NOUN
ftr-450	464	5	23	23	NUM
ftr-450	464	6	(	(	PUNCT
ftr-450	464	7	1994	1994	NUM
ftr-450	464	8	)	)	PUNCT
ftr-450	464	9	;	;	PUNCT
ftr-450	464	10	anoka	anoka	PROPN
ftr-450	464	11	orthopaedic	orthopaedic	PROPN
ftr-450	464	12	assoc	assoc	PROPN
ftr-450	464	13	.	.	PUNCT
ftr-450	465	1	v.	v.	ADP
ftr-450	465	2	lechner	lechner	PROPN
ftr-450	465	3	,	,	PUNCT
ftr-450	465	4	910	910	NUM
ftr-450	465	5	f.2d	f.2d	ADP
ftr-450	465	6	514	514	NUM
ftr-450	465	7	,	,	PUNCT
ftr-450	465	8	517	517	NUM
ftr-450	465	9	(	(	PUNCT
ftr-450	465	10	8th	8th	ADJ
ftr-450	465	11	cir	cir	NOUN
ftr-450	465	12	.	.	PROPN
ftr-450	465	13	1990	1990	NUM
ftr-450	465	14	)	)	PUNCT
ftr-450	465	15	(	(	PUNCT
ftr-450	465	16	holding	hold	VERB
ftr-450	465	17	that	that	SCONJ
ftr-450	465	18	ministerial	ministerial	ADJ
ftr-450	465	19	tasks	task	NOUN
ftr-450	465	20	performed	perform	VERB
ftr-450	465	21	for	for	ADP
ftr-450	465	22	the	the	DET
ftr-450	465	23	purpose	purpose	NOUN
ftr-450	465	24	of	of	ADP
ftr-450	465	25	collecting	collect	VERB
ftr-450	465	26	information	information	NOUN
ftr-450	465	27	was	be	AUX
ftr-450	465	28	not	not	PART
ftr-450	465	29	a	a	DET
ftr-450	465	30	discretionary	discretionary	ADJ
ftr-450	465	31	act	act	NOUN
ftr-450	465	32	and	and	CCONJ
ftr-450	465	33	did	do	AUX
ftr-450	465	34	not	not	PART
ftr-450	465	35	qualify	qualify	VERB
ftr-450	465	36	the	the	DET
ftr-450	465	37	attorney	attorney	NOUN
ftr-450	465	38	as	as	ADP
ftr-450	465	39	an	an	DET
ftr-450	465	40	erisa	erisa	NOUN
ftr-450	465	41	fiduciary	fiduciary	NOUN
ftr-450	465	42	)	)	PUNCT
ftr-450	465	43	;	;	PUNCT
ftr-450	465	44	new	new	PROPN
ftr-450	465	45	york	york	PROPN
ftr-450	465	46	teamsters	teamsters	PROPN
ftr-450	465	47	council	council	PROPN
ftr-450	465	48	health	health	PROPN
ftr-450	465	49	and	and	CCONJ
ftr-450	465	50	hospital	hospital	NOUN
ftr-450	465	51	fund	fund	PROPN
ftr-450	465	52	v.	v.	ADP
ftr-450	465	53	estate	estate	NOUN
ftr-450	465	54	of	of	ADP
ftr-450	465	55	de	de	X
ftr-450	465	56	perno	perno	NOUN
ftr-450	465	57	,	,	PUNCT
ftr-450	465	58	816	816	NUM
ftr-450	465	59	f.	f.	PROPN
ftr-450	465	60	supp	supp	PROPN
ftr-450	465	61	.	.	PUNCT
ftr-450	466	1	138	138	NUM
ftr-450	466	2	,	,	PUNCT
ftr-450	466	3	148	148	NUM
ftr-450	466	4	(	(	PUNCT
ftr-450	466	5	n.d.n.y	n.d.n.y	PROPN
ftr-450	466	6	.	.	NOUN
ftr-450	466	7	1993	1993	NUM
ftr-450	466	8	)	)	PUNCT
ftr-450	467	1	;	;	PUNCT
ftr-450	467	2	see	see	VERB
ftr-450	467	3	cattafesta	cattafesta	NOUN
ftr-450	467	4	,	,	PUNCT
ftr-450	467	5	supra	supra	NOUN
ftr-450	467	6	,	,	PUNCT
ftr-450	467	7	at	at	ADP
ftr-450	467	8	1170	1170	NUM
ftr-450	467	9	n.22	n.22	NOUN
ftr-450	467	10	;	;	PUNCT
ftr-450	467	11	pappas	pappas	PROPN
ftr-450	467	12	v.	v.	ADP
ftr-450	467	13	buck	buck	PROPN
ftr-450	467	14	consultants	consultants	PROPN
ftr-450	467	15	,	,	PUNCT
ftr-450	467	16	inc	inc	PROPN
ftr-450	467	17	.	.	PROPN
ftr-450	467	18	,	,	PUNCT
ftr-450	467	19	923	923	NUM
ftr-450	467	20	f.2d	f.2d	ADP
ftr-450	467	21	531	531	NUM
ftr-450	467	22	,	,	PUNCT
ftr-450	467	23	538	538	NUM
ftr-450	467	24	(	(	PUNCT
ftr-450	467	25	7th	7th	ADJ
ftr-450	467	26	cir	cir	NOUN
ftr-450	467	27	.	.	PROPN
ftr-450	467	28	1991	1991	NUM
ftr-450	467	29	)	)	PUNCT
ftr-450	467	30	(	(	PUNCT
ftr-450	467	31	holding	hold	VERB
ftr-450	467	32	that	that	SCONJ
ftr-450	467	33	an	an	DET
ftr-450	467	34	actuary	actuary	NOUN
ftr-450	467	35	who	who	PRON
ftr-450	467	36	performs	perform	VERB
ftr-450	467	37	usual	usual	ADJ
ftr-450	467	38	actuarial	actuarial	ADJ
ftr-450	467	39	services	service	NOUN
ftr-450	467	40	is	be	AUX
ftr-450	467	41	not	not	PART
ftr-450	467	42	an	an	DET
ftr-450	467	43	erisa	erisa	NOUN
ftr-450	467	44	fiduciary	fiduciary	NOUN
ftr-450	467	45	)	)	PUNCT
ftr-450	467	46	;	;	PUNCT
ftr-450	468	1	fechter	fechter	PROPN
ftr-450	468	2	v.	v.	PROPN
ftr-450	468	3	connecticut	connecticut	PROPN
ftr-450	468	4	general	general	PROPN
ftr-450	468	5	life	life	PROPN
ftr-450	468	6	ins	ins	PROPN
ftr-450	468	7	.	.	PUNCT
ftr-450	468	8	co.	co.	PROPN
ftr-450	468	9	,	,	PUNCT
ftr-450	468	10	798	798	NUM
ftr-450	468	11	f.	f.	PROPN
ftr-450	468	12	supp	supp	PROPN
ftr-450	468	13	.	.	PUNCT
ftr-450	469	1	1120	1120	NUM
ftr-450	469	2	,	,	PUNCT
ftr-450	469	3	1125	1125	NUM
ftr-450	469	4	(	(	PUNCT
ftr-450	469	5	e.d	e.d	PROPN
ftr-450	469	6	.	.	PROPN
ftr-450	469	7	pa	pa	PROPN
ftr-450	469	8	.	.	PROPN
ftr-450	469	9	1991	1991	NUM
ftr-450	469	10	)	)	PUNCT
ftr-450	469	11	(	(	PUNCT
ftr-450	469	12	same	same	ADJ
ftr-450	469	13	)	)	PUNCT
ftr-450	469	14	;	;	PUNCT
ftr-450	469	15	see	see	VERB
ftr-450	469	16	cattafesta	cattafesta	NOUN
ftr-450	469	17	,	,	PUNCT
ftr-450	469	18	supra	supra	NOUN
ftr-450	469	19	,	,	PUNCT
ftr-450	469	20	at	at	ADP
ftr-450	469	21	1169	1169	NUM
ftr-450	469	22	-	-	SYM
ftr-450	469	23	70	70	NUM
ftr-450	469	24	nn.20	nn.20	PROPN
ftr-450	469	25	-	-	NUM
ftr-450	469	26	21	21	NUM
ftr-450	469	27	;	;	PUNCT
ftr-450	469	28	pohl	pohl	PROPN
ftr-450	469	29	v.	v.	PROPN
ftr-450	469	30	national	national	PROPN
ftr-450	469	31	benefits	benefits	PROPN
ftr-450	469	32	consultants	consultants	PROPN
ftr-450	469	33	,	,	PUNCT
ftr-450	469	34	inc	inc	PROPN
ftr-450	469	35	.	.	PROPN
ftr-450	469	36	,	,	PUNCT
ftr-450	469	37	956	956	NUM
ftr-450	469	38	f.2d	f.2d	NOUN
ftr-450	469	39	126	126	NUM
ftr-450	469	40	,	,	PUNCT
ftr-450	469	41	128	128	NUM
ftr-450	469	42	-	-	SYM
ftr-450	469	43	29	29	NUM
ftr-450	469	44	(	(	PUNCT
ftr-450	469	45	7th	7th	ADJ
ftr-450	469	46	cir	cir	NOUN
ftr-450	469	47	.	.	PROPN
ftr-450	469	48	1992	1992	NUM
ftr-450	469	49	)	)	PUNCT
ftr-450	469	50	(	(	PUNCT
ftr-450	469	51	holding	hold	VERB
ftr-450	469	52	that	that	SCONJ
ftr-450	469	53	the	the	DET
ftr-450	469	54	performance	performance	NOUN
ftr-450	469	55	of	of	ADP
ftr-450	469	56	clerical	clerical	ADJ
ftr-450	469	57	,	,	PUNCT
ftr-450	469	58	mechanical	mechanical	ADJ
ftr-450	469	59	,	,	PUNCT
ftr-450	469	60	and	and	CCONJ
ftr-450	469	61	ministerial	ministerial	ADJ
ftr-450	469	62	services	service	NOUN
ftr-450	469	63	did	do	AUX
ftr-450	469	64	not	not	PART
ftr-450	469	65	confer	confer	VERB
ftr-450	469	66	discretionary	discretionary	ADJ
ftr-450	469	67	authority	authority	NOUN
ftr-450	469	68	over	over	ADP
ftr-450	469	69	the	the	DET
ftr-450	469	70	plan	plan	NOUN
ftr-450	469	71	administrator	administrator	NOUN
ftr-450	469	72	,	,	PUNCT
ftr-450	469	73	and	and	CCONJ
ftr-450	469	74	thus	thus	ADV
ftr-450	469	75	,	,	PUNCT
ftr-450	469	76	the	the	DET
ftr-450	469	77	plan	plan	NOUN
ftr-450	469	78	administrator	administrator	NOUN
ftr-450	469	79	was	be	AUX
ftr-450	469	80	not	not	PART
ftr-450	469	81	an	an	DET
ftr-450	469	82	erisa	erisa	NOUN
ftr-450	469	83	fiduciary	fiduciary	NOUN
ftr-450	469	84	)	)	PUNCT
ftr-450	469	85	;	;	PUNCT
ftr-450	470	1	baxter	baxter	PROPN
ftr-450	470	2	v.	v.	PROPN
ftr-450	470	3	c.a	c.a	PROPN
ftr-450	470	4	.	.	PROPN
ftr-450	470	5	muer	muer	PROPN
ftr-450	470	6	corp	corp	PROPN
ftr-450	470	7	.	.	PROPN
ftr-450	470	8	,	,	PUNCT
ftr-450	470	9	941	941	NUM
ftr-450	470	10	f.2d	f.2d	ADP
ftr-450	470	11	451	451	NUM
ftr-450	470	12	,	,	PUNCT
ftr-450	470	13	454	454	NUM
ftr-450	470	14	-	-	SYM
ftr-450	470	15	55	55	NUM
ftr-450	470	16	(	(	PUNCT
ftr-450	470	17	6th	6th	ADJ
ftr-450	470	18	cir	cir	NOUN
ftr-450	470	19	.	.	PROPN
ftr-450	470	20	1991	1991	NUM
ftr-450	470	21	)	)	PUNCT
ftr-450	470	22	(	(	PUNCT
ftr-450	470	23	holding	hold	VERB
ftr-450	470	24	that	that	SCONJ
ftr-450	470	25	a	a	DET
ftr-450	470	26	plan	plan	NOUN
ftr-450	470	27	administrator	administrator	NOUN
ftr-450	470	28	who	who	PRON
ftr-450	470	29	performed	perform	VERB
ftr-450	470	30	claims	claim	NOUN
ftr-450	470	31	processing	processing	NOUN
ftr-450	470	32	services	service	NOUN
ftr-450	470	33	was	be	AUX
ftr-450	470	34	not	not	PART
ftr-450	470	35	an	an	DET
ftr-450	470	36	erisa	erisa	NOUN
ftr-450	470	37	fiduciary	fiduciary	NOUN
ftr-450	470	38	)	)	PUNCT
ftr-450	470	39	;	;	PUNCT
ftr-450	470	40	see	see	VERB
ftr-450	470	41	cattafesta	cattafesta	NOUN
ftr-450	470	42	,	,	PUNCT
ftr-450	470	43	supra	supra	NOUN
ftr-450	470	44	,	,	PUNCT
ftr-450	470	45	at	at	ADP
ftr-450	470	46	1170	1170	NUM
ftr-450	470	47	n.23	n.23	NOUN
ftr-450	470	48	.	.	PUNCT
ftr-450	471	1	but	but	CCONJ
ftr-450	471	2	see	see	VERB
ftr-450	471	3	bouton	bouton	NOUN
ftr-450	471	4	v.	v.	ADP
ftr-450	471	5	thompson	thompson	PROPN
ftr-450	471	6	,	,	PUNCT
ftr-450	471	7	764	764	NUM
ftr-450	471	8	f.	f.	PROPN
ftr-450	471	9	supp	supp	PROPN
ftr-450	471	10	.	.	PUNCT
ftr-450	472	1	20	20	NUM
ftr-450	472	2	,	,	PUNCT
ftr-450	472	3	23	23	NUM
ftr-450	472	4	(	(	PUNCT
ftr-450	472	5	d.	d.	PROPN
ftr-450	472	6	conn	conn	PROPN
ftr-450	472	7	.	.	PROPN
ftr-450	472	8	1991	1991	NUM
ftr-450	472	9	)	)	PUNCT
ftr-450	473	1	(	(	PUNCT
ftr-450	473	2	holding	hold	VERB
ftr-450	473	3	that	that	SCONJ
ftr-450	473	4	an	an	DET
ftr-450	473	5	attorney	attorney	NOUN
ftr-450	473	6	who	who	PRON
ftr-450	473	7	exercises	exercise	VERB
ftr-450	473	8	discretionary	discretionary	ADJ
ftr-450	473	9	control	control	NOUN
ftr-450	473	10	over	over	ADP
ftr-450	473	11	the	the	DET
ftr-450	473	12	management	management	NOUN
ftr-450	473	13	of	of	ADP
ftr-450	473	14	plan	plan	NOUN
ftr-450	473	15	assets	asset	NOUN
ftr-450	473	16	is	be	AUX
ftr-450	473	17	an	an	DET
ftr-450	473	18	erisa	erisa	NOUN
ftr-450	473	19	fiduciary	fiduciary	NOUN
ftr-450	473	20	)	)	PUNCT
ftr-450	473	21	.	.	PUNCT
ftr-450	474	1	64	64	NUM
ftr-450	474	2	.	.	PUNCT
ftr-450	475	1	see	see	VERB
ftr-450	475	2	erisa	erisa	NOUN
ftr-450	475	3	'	'	PUNCT
ftr-450	475	4	3(14)(a	3(14)(a	NUM
ftr-450	475	5	)	)	PUNCT
ftr-450	475	6	,	,	PUNCT
ftr-450	475	7	29	29	NUM
ftr-450	475	8	u.s.c	u.s.c	ADJ
ftr-450	475	9	.	.	PUNCT
ftr-450	475	10	''	''	PUNCT
ftr-450	476	1	1002(14)(a	1002(14)(a	NUM
ftr-450	476	2	)	)	PUNCT
ftr-450	476	3	,	,	PUNCT
ftr-450	476	4	1101	1101	NUM
ftr-450	476	5	-	-	SYM
ftr-450	476	6	1114	1114	NUM
ftr-450	476	7	(	(	PUNCT
ftr-450	476	8	1999	1999	NUM
ftr-450	476	9	)	)	PUNCT
ftr-450	476	10	.	.	PUNCT
ftr-450	477	1	65	65	NUM
ftr-450	477	2	.	.	PUNCT
ftr-450	478	1	see	see	VERB
ftr-450	478	2	joel	joel	PROPN
ftr-450	478	3	chernoff	chernoff	PROPN
ftr-450	478	4	,	,	PUNCT
ftr-450	478	5	hewitt	hewitt	PROPN
ftr-450	478	6	decision	decision	NOUN
ftr-450	478	7	challenged	challenge	VERB
ftr-450	478	8	;	;	PUNCT
ftr-450	478	9	metzenbaum	metzenbaum	NOUN
ftr-450	478	10	,	,	PUNCT
ftr-450	478	11	labor	labor	PROPN
ftr-450	478	12	department	department	PROPN
ftr-450	478	13	fight	fight	VERB
ftr-450	478	14	high	high	ADJ
ftr-450	478	15	court	court	NOUN
ftr-450	478	16	ruling	ruling	NOUN
ftr-450	478	17	,	,	PUNCT
ftr-450	478	18	pens	pen	NOUN
ftr-450	478	19	.	.	PUNCT
ftr-450	478	20	&	&	CCONJ
ftr-450	478	21	inv	inv	PROPN
ftr-450	478	22	.	.	PROPN
ftr-450	478	23	,	,	PUNCT
ftr-450	478	24	jun	jun	PROPN
ftr-450	478	25	.	.	PROPN
ftr-450	478	26	14	14	NUM
ftr-450	478	27	,	,	PUNCT
ftr-450	478	28	1993	1993	NUM
ftr-450	478	29	,	,	PUNCT
ftr-450	478	30	at	at	ADP
ftr-450	478	31	229	229	NUM
ftr-450	478	32	.	.	PUNCT
ftr-450	479	1	case	case	NOUN
ftr-450	479	2	law	law	NOUN
ftr-450	479	3	regarding	regard	VERB
ftr-450	479	4	other	other	ADJ
ftr-450	479	5	service	service	NOUN
ftr-450	479	6	providers	provider	NOUN
ftr-450	479	7	gives	give	VERB
ftr-450	479	8	the	the	DET
ftr-450	479	9	only	only	ADJ
ftr-450	479	10	guidance	guidance	NOUN
ftr-450	479	11	in	in	ADP
ftr-450	479	12	this	this	DET
ftr-450	479	13	area	area	NOUN
ftr-450	479	14	.	.	PUNCT
ftr-450	480	1	see	see	VERB
ftr-450	480	2	custer	custer	PROPN
ftr-450	480	3	v.	v.	PROPN
ftr-450	480	4	sweeney	sweeney	PROPN
ftr-450	480	5	,	,	PUNCT
ftr-450	480	6	89	89	NUM
ftr-450	480	7	f.3d	f.3d	NUM
ftr-450	480	8	1156	1156	NUM
ftr-450	480	9	,	,	PUNCT
ftr-450	480	10	1161	1161	NUM
ftr-450	480	11	-	-	SYM
ftr-450	480	12	63	63	NUM
ftr-450	480	13	(	(	PUNCT
ftr-450	480	14	4th	4th	ADJ
ftr-450	480	15	cir	cir	NOUN
ftr-450	480	16	.	.	PUNCT
ftr-450	480	17	1996	1996	NUM
ftr-450	480	18	)	)	PUNCT
ftr-450	481	1	(	(	PUNCT
ftr-450	481	2	holding	hold	VERB
ftr-450	481	3	that	that	DET
ftr-450	481	4	plan	plan	NOUN
ftr-450	481	5	=	=	SYM
ftr-450	481	6	s	s	PART
ftr-450	481	7	attorney	attorney	NOUN
ftr-450	481	8	is	be	AUX
ftr-450	481	9	not	not	PART
ftr-450	481	10	erisa	erisa	NOUN
ftr-450	481	11	fiduciary	fiduciary	NOUN
ftr-450	481	12	)	)	PUNCT
ftr-450	481	13	;	;	PUNCT
ftr-450	482	1	united	united	PROPN
ftr-450	482	2	states	states	PROPN
ftr-450	482	3	v.	v.	ADP
ftr-450	482	4	coyle	coyle	PROPN
ftr-450	482	5	,	,	PUNCT
ftr-450	482	6	63	63	NUM
ftr-450	482	7	f.3d	f.3d	NUM
ftr-450	482	8	1239	1239	NUM
ftr-450	482	9	,	,	PUNCT
ftr-450	482	10	1246	1246	NUM
ftr-450	482	11	-	-	SYM
ftr-450	482	12	47	47	NUM
ftr-450	482	13	(	(	PUNCT
ftr-450	482	14	3d	3d	NUM
ftr-450	482	15	cir	cir	NOUN
ftr-450	482	16	.	.	PROPN
ftr-450	482	17	1995	1995	NUM
ftr-450	482	18	)	)	PUNCT
ftr-450	482	19	(	(	PUNCT
ftr-450	482	20	aby	aby	NOUN
ftr-450	482	21	providing	provide	VERB
ftr-450	482	22	medical	medical	ADJ
ftr-450	482	23	services	service	NOUN
ftr-450	482	24	to	to	ADP
ftr-450	482	25	the	the	DET
ftr-450	482	26	fund,@	fund,@	ADJ
ftr-450	482	27	amma	amma	PROPN
ftr-450	482	28	is	be	AUX
ftr-450	482	29	a	a	DET
ftr-450	482	30	fiduciary	fiduciary	ADJ
ftr-450	482	31	under	under	ADP
ftr-450	482	32	erisa	erisa	NOUN
ftr-450	482	33	)	)	PUNCT
ftr-450	482	34	;	;	PUNCT
ftr-450	482	35	see	see	VERB
ftr-450	482	36	also	also	ADV
ftr-450	482	37	andrew	andrew	PROPN
ftr-450	482	38	t.	t.	PROPN
ftr-450	482	39	kusner	kusner	PROPN
ftr-450	482	40	,	,	PUNCT
ftr-450	482	41	mertens	mertens	PROPN
ftr-450	482	42	v.	v.	PROPN
ftr-450	482	43	hewitt	hewitt	PROPN
ftr-450	482	44	associates	associates	PROPN
ftr-450	482	45	,	,	PUNCT
ftr-450	482	46	and	and	CCONJ
ftr-450	482	47	the	the	DET
ftr-450	482	48	erisa	erisa	NOUN
ftr-450	482	49	liability	liability	NOUN
ftr-450	482	50	of	of	ADP
ftr-450	482	51	the	the	DET
ftr-450	482	52	professional	professional	ADJ
ftr-450	482	53	service	service	NOUN
ftr-450	482	54	provider	provider	NOUN
ftr-450	482	55	,	,	PUNCT
ftr-450	482	56	15	15	NUM
ftr-450	482	57	berkeley	berkeley	PROPN
ftr-450	482	58	j.	j.	PROPN
ftr-450	482	59	emp	emp	PROPN
ftr-450	482	60	.	.	PROPN
ftr-450	482	61	&	&	CCONJ
ftr-450	482	62	lab	lab	PROPN
ftr-450	482	63	.	.	PUNCT
ftr-450	483	1	l.	l.	PROPN
ftr-450	483	2	273	273	NUM
ftr-450	483	3	,	,	PUNCT
ftr-450	483	4	304	304	NUM
ftr-450	483	5	-	-	SYM
ftr-450	483	6	05	05	NUM
ftr-450	483	7	(	(	PUNCT
ftr-450	483	8	1994	1994	NUM
ftr-450	483	9	)	)	PUNCT
ftr-450	483	10	.	.	PUNCT
ftr-450	484	1	66	66	NUM
ftr-450	484	2	.	.	PUNCT
ftr-450	485	1	see	see	VERB
ftr-450	485	2	mertens	mertens	PROPN
ftr-450	485	3	v.	v.	PROPN
ftr-450	485	4	hewitt	hewitt	PROPN
ftr-450	485	5	associates	associates	PROPN
ftr-450	485	6	,	,	PUNCT
ftr-450	485	7	508	508	NUM
ftr-450	485	8	u.s	u.s	PROPN
ftr-450	485	9	.	.	PROPN
ftr-450	485	10	248	248	NUM
ftr-450	485	11	,	,	PUNCT
ftr-450	485	12	262	262	NUM
ftr-450	485	13	-	-	SYM
ftr-450	485	14	63	63	NUM
ftr-450	485	15	(	(	PUNCT
ftr-450	485	16	1993	1993	NUM
ftr-450	485	17	)	)	PUNCT
ftr-450	485	18	.	.	PUNCT
ftr-450	486	1	67	67	NUM
ftr-450	486	2	.	.	PUNCT
ftr-450	487	1	michael	michael	PROPN
ftr-450	487	2	j.	j.	PROPN
ftr-450	487	3	canan	canan	PROPN
ftr-450	487	4	&	&	CCONJ
ftr-450	487	5	william	william	PROPN
ftr-450	487	6	d.	d.	PROPN
ftr-450	487	7	mitchell	mitchell	PROPN
ftr-450	487	8	,	,	PUNCT
ftr-450	487	9	employee	employee	NOUN
ftr-450	487	10	fringe	fringe	NOUN
ftr-450	487	11	and	and	CCONJ
ftr-450	487	12	welfare	welfare	NOUN
ftr-450	487	13	benefit	benefit	NOUN
ftr-450	487	14	plans	plan	NOUN
ftr-450	487	15	'	'	PART
ftr-450	487	16	16.5	16.5	NUM
ftr-450	487	17	(	(	PUNCT
ftr-450	487	18	1994	1994	NUM
ftr-450	487	19	ed	ed	NOUN
ftr-450	487	20	.	.	PUNCT
ftr-450	487	21	)	)	PUNCT
ftr-450	487	22	.	.	PUNCT
ftr-450	488	1	2000	2000	NUM
ftr-450	488	2	]	]	PUNCT
ftr-450	489	1	rethinking	rethink	VERB
ftr-450	489	2	the	the	DET
ftr-450	489	3	risk	risk	NOUN
ftr-450	489	4	of	of	ADP
ftr-450	489	5	defined	define	VERB
ftr-450	489	6	contribution	contribution	NOUN
ftr-450	489	7	plans	plan	VERB
ftr-450	489	8	625	625	NUM
ftr-450	489	9	court	court	NOUN
ftr-450	489	10	deems	deem	VERB
ftr-450	489	11	appropriate.68	appropriate.68	NOUN
ftr-450	489	12	historically	historically	ADV
ftr-450	489	13	,	,	PUNCT
ftr-450	489	14	the	the	DET
ftr-450	489	15	beneficiary	beneficiary	NOUN
ftr-450	489	16	of	of	ADP
ftr-450	489	17	a	a	DET
ftr-450	489	18	pension	pension	NOUN
ftr-450	489	19	trust	trust	NOUN
ftr-450	489	20	could	could	AUX
ftr-450	489	21	maintain	maintain	VERB
ftr-450	489	22	an	an	DET
ftr-450	489	23	equitable	equitable	ADJ
ftr-450	489	24	suit	suit	NOUN
ftr-450	489	25	for	for	ADP
ftr-450	489	26	damages	damage	NOUN
ftr-450	489	27	against	against	ADP
ftr-450	489	28	not	not	PART
ftr-450	489	29	only	only	ADV
ftr-450	489	30	a	a	DET
ftr-450	489	31	fiduciary	fiduciary	ADJ
ftr-450	489	32	for	for	ADP
ftr-450	489	33	breach	breach	NOUN
ftr-450	489	34	of	of	ADP
ftr-450	489	35	trust	trust	NOUN
ftr-450	489	36	,	,	PUNCT
ftr-450	489	37	but	but	CCONJ
ftr-450	489	38	also	also	ADV
ftr-450	489	39	against	against	ADP
ftr-450	489	40	a	a	DET
ftr-450	489	41	participating	participate	VERB
ftr-450	489	42	non	non	ADJ
ftr-450	489	43	-	-	ADJ
ftr-450	489	44	fiduciary.69	fiduciary.69	NOUN
ftr-450	489	45	thus	thus	ADV
ftr-450	489	46	,	,	PUNCT
ftr-450	489	47	even	even	ADV
ftr-450	489	48	though	though	SCONJ
ftr-450	489	49	fiduciaries	fiduciary	NOUN
ftr-450	489	50	and	and	CCONJ
ftr-450	489	51	participating	participate	VERB
ftr-450	489	52	non	non	ADJ
ftr-450	489	53	-	-	NOUN
ftr-450	489	54	fiduciaries	fiduciary	NOUN
ftr-450	489	55	were	be	AUX
ftr-450	489	56	subject	subject	ADJ
ftr-450	489	57	to	to	ADP
ftr-450	489	58	different	different	ADJ
ftr-450	489	59	standards	standard	NOUN
ftr-450	489	60	of	of	ADP
ftr-450	489	61	care	care	NOUN
ftr-450	489	62	,	,	PUNCT
ftr-450	489	63	there	there	PRON
ftr-450	489	64	were	be	VERB
ftr-450	489	65	remedies	remedy	NOUN
ftr-450	489	66	available	available	ADJ
ftr-450	489	67	against	against	ADP
ftr-450	489	68	both	both	PRON
ftr-450	489	69	,	,	PUNCT
ftr-450	489	70	in	in	ADP
ftr-450	489	71	the	the	DET
ftr-450	489	72	event	event	NOUN
ftr-450	489	73	of	of	ADP
ftr-450	489	74	a	a	DET
ftr-450	489	75	breach	breach	NOUN
ftr-450	489	76	of	of	ADP
ftr-450	489	77	trust	trust	NOUN
ftr-450	489	78	.	.	PUNCT
ftr-450	490	1	however	however	ADV
ftr-450	490	2	,	,	PUNCT
ftr-450	490	3	in	in	ADP
ftr-450	490	4	mertens	mertens	PROPN
ftr-450	490	5	v.	v.	CCONJ
ftr-450	490	6	hewitt	hewitt	PROPN
ftr-450	490	7	,	,	PUNCT
ftr-450	490	8	the	the	DET
ftr-450	490	9	supreme	supreme	PROPN
ftr-450	490	10	court	court	PROPN
ftr-450	490	11	interpreted	interpret	VERB
ftr-450	490	12	section	section	NOUN
ftr-450	490	13	502(a)(3	502(a)(3	NUM
ftr-450	490	14	)	)	PUNCT
ftr-450	490	15	of	of	ADP
ftr-450	490	16	erisa	erisa	NOUN
ftr-450	490	17	as	as	ADP
ftr-450	490	18	precluding	preclude	VERB
ftr-450	490	19	nonfiduciary	nonfiduciary	ADJ
ftr-450	490	20	liability	liability	NOUN
ftr-450	490	21	in	in	ADP
ftr-450	490	22	the	the	DET
ftr-450	490	23	event	event	NOUN
ftr-450	490	24	of	of	ADP
ftr-450	490	25	breach.70	breach.70	PROPN
ftr-450	490	26	the	the	DET
ftr-450	490	27	court	court	NOUN
ftr-450	490	28	held	hold	VERB
ftr-450	490	29	that	that	SCONJ
ftr-450	490	30	erisa	erisa	NOUN
ftr-450	490	31	does	do	AUX
ftr-450	490	32	not	not	PART
ftr-450	490	33	provide	provide	VERB
ftr-450	490	34	monetary	monetary	ADJ
ftr-450	490	35	relief	relief	NOUN
ftr-450	490	36	against	against	ADP
ftr-450	490	37	participating	participate	VERB
ftr-450	490	38	nonfiduciary	nonfiduciary	ADJ
ftr-450	490	39	third	third	ADJ
ftr-450	490	40	parties	party	NOUN
ftr-450	490	41	,	,	PUNCT
ftr-450	490	42	even	even	ADV
ftr-450	490	43	when	when	SCONJ
ftr-450	490	44	they	they	PRON
ftr-450	490	45	knowingly	knowingly	ADV
ftr-450	490	46	participate	participate	VERB
ftr-450	490	47	in	in	ADP
ftr-450	490	48	fiduciary	fiduciary	ADJ
ftr-450	490	49	breaches.71	breaches.71	NOUN
ftr-450	490	50	the	the	DET
ftr-450	490	51	mertens	mertens	PROPN
ftr-450	490	52	court	court	PROPN
ftr-450	490	53	reasoned	reason	VERB
ftr-450	490	54	that	that	SCONJ
ftr-450	490	55	because	because	SCONJ
ftr-450	490	56	erisa	erisa	NOUN
ftr-450	490	57	mandates	mandate	VERB
ftr-450	490	58	specific	specific	ADJ
ftr-450	490	59	remedies	remedy	NOUN
ftr-450	490	60	and	and	CCONJ
ftr-450	490	61	aallocates	aallocate	VERB
ftr-450	490	62	liability	liability	NOUN
ftr-450	490	63	for	for	ADP
ftr-450	490	64	plan	plan	NOUN
ftr-450	490	65	-	-	PUNCT
ftr-450	490	66	related	relate	VERB
ftr-450	490	67	misdeeds	misdeed	NOUN
ftr-450	490	68	in	in	ADP
ftr-450	490	69	reasonable	reasonable	ADJ
ftr-450	490	70	proportion	proportion	NOUN
ftr-450	490	71	to	to	ADP
ftr-450	490	72	[	[	X
ftr-450	490	73	the	the	DET
ftr-450	490	74	]	]	X
ftr-450	490	75	respective	respective	ADJ
ftr-450	490	76	actors=	actors=	NOUN
ftr-450	490	77	power	power	NOUN
ftr-450	490	78	to	to	PART
ftr-450	490	79	control	control	VERB
ftr-450	490	80	and	and	CCONJ
ftr-450	490	81	prevent	prevent	VERB
ftr-450	490	82	the	the	DET
ftr-450	490	83	misdeeds,@	misdeeds,@	NOUN
ftr-450	490	84	the	the	DET
ftr-450	490	85	provision	provision	NOUN
ftr-450	490	86	of	of	ADP
ftr-450	490	87	monetary	monetary	ADJ
ftr-450	490	88	relief	relief	NOUN
ftr-450	490	89	against	against	ADP
ftr-450	490	90	service	service	NOUN
ftr-450	490	91	providers	provider	NOUN
ftr-450	490	92	who	who	PRON
ftr-450	490	93	performed	perform	VERB
ftr-450	490	94	services	service	NOUN
ftr-450	490	95	in	in	ADP
ftr-450	490	96	the	the	DET
ftr-450	490	97	capacity	capacity	NOUN
ftr-450	490	98	of	of	ADP
ftr-450	490	99	nonfiduciaries	nonfiduciarie	NOUN
ftr-450	490	100	was	be	AUX
ftr-450	490	101	unavailable.72	unavailable.72	NOUN
ftr-450	490	102	the	the	DET
ftr-450	490	103	court	court	NOUN
ftr-450	490	104	explained	explain	VERB
ftr-450	490	105	that	that	SCONJ
ftr-450	490	106	professional	professional	ADJ
ftr-450	490	107	service	service	NOUN
ftr-450	490	108	providers	provider	NOUN
ftr-450	490	109	lacked	lack	VERB
ftr-450	490	110	the	the	DET
ftr-450	490	111	requisite	requisite	ADJ
ftr-450	490	112	fiduciary	fiduciary	ADJ
ftr-450	490	113	control	control	NOUN
ftr-450	490	114	,	,	PUNCT
ftr-450	490	115	and	and	CCONJ
ftr-450	490	116	became	become	VERB
ftr-450	490	117	aliable	aliable	ADJ
ftr-450	490	118	for	for	ADP
ftr-450	490	119	damages	damage	NOUN
ftr-450	490	120	[	[	X
ftr-450	490	121	only	only	ADV
ftr-450	490	122	]	]	PUNCT
ftr-450	490	123	when	when	SCONJ
ftr-450	490	124	they	they	PRON
ftr-450	490	125	cross	cross	VERB
ftr-450	490	126	the	the	DET
ftr-450	490	127	line	line	NOUN
ftr-450	490	128	from	from	ADP
ftr-450	490	129	advisor	advisor	NOUN
ftr-450	490	130	to	to	ADP
ftr-450	490	131	fiduciary.@73	fiduciary.@73	PROPN
ftr-450	490	132	the	the	DET
ftr-450	490	133	mertens	mertens	PROPN
ftr-450	490	134	court	court	NOUN
ftr-450	490	135	was	be	AUX
ftr-450	490	136	concerned	concern	VERB
ftr-450	490	137	that	that	SCONJ
ftr-450	490	138	exposing	expose	VERB
ftr-450	490	139	service	service	NOUN
ftr-450	490	140	providers	provider	NOUN
ftr-450	490	141	to	to	ADP
ftr-450	490	142	full	full	ADJ
ftr-450	490	143	liability	liability	NOUN
ftr-450	490	144	for	for	ADP
ftr-450	490	145	fiduciary	fiduciary	ADJ
ftr-450	490	146	breach	breach	NOUN
ftr-450	490	147	would	would	AUX
ftr-450	490	148	result	result	VERB
ftr-450	490	149	in	in	ADP
ftr-450	490	150	higher	high	ADJ
ftr-450	490	151	insurance	insurance	NOUN
ftr-450	490	152	costs	cost	NOUN
ftr-450	490	153	for	for	ADP
ftr-450	490	154	persons	person	NOUN
ftr-450	490	155	who	who	PRON
ftr-450	490	156	regularly	regularly	ADV
ftr-450	490	157	provide	provide	VERB
ftr-450	490	158	advisory	advisory	ADJ
ftr-450	490	159	services	service	NOUN
ftr-450	490	160	to	to	PART
ftr-450	490	161	erisa	erisa	VERB
ftr-450	490	162	plans.74	plans.74	PROPN
ftr-450	490	163	to	to	PART
ftr-450	490	164	do	do	VERB
ftr-450	490	165	so	so	ADV
ftr-450	490	166	,	,	PUNCT
ftr-450	490	167	they	they	PRON
ftr-450	490	168	feared	fear	VERB
ftr-450	490	169	,	,	PUNCT
ftr-450	490	170	ultimately	ultimately	ADV
ftr-450	490	171	would	would	AUX
ftr-450	490	172	increase	increase	VERB
ftr-450	490	173	the	the	DET
ftr-450	490	174	costs	cost	NOUN
ftr-450	490	175	for	for	ADP
ftr-450	490	176	erisa	erisa	NOUN
ftr-450	490	177	plans	plan	NOUN
ftr-450	490	178	.	.	PUNCT
ftr-450	491	1	in	in	ADP
ftr-450	491	2	other	other	ADJ
ftr-450	491	3	words	word	NOUN
ftr-450	491	4	,	,	PUNCT
ftr-450	491	5	the	the	DET
ftr-450	491	6	court	court	NOUN
ftr-450	491	7	believed	believe	VERB
ftr-450	491	8	that	that	SCONJ
ftr-450	491	9	money	money	NOUN
ftr-450	491	10	that	that	PRON
ftr-450	491	11	otherwise	otherwise	ADV
ftr-450	491	12	would	would	AUX
ftr-450	491	13	be	be	AUX
ftr-450	491	14	used	use	VERB
ftr-450	491	15	for	for	ADP
ftr-450	491	16	retirement	retirement	NOUN
ftr-450	491	17	benefits	benefit	NOUN
ftr-450	491	18	would	would	AUX
ftr-450	491	19	be	be	AUX
ftr-450	491	20	used	use	VERB
ftr-450	491	21	to	to	PART
ftr-450	491	22	pay	pay	VERB
ftr-450	491	23	for	for	ADP
ftr-450	491	24	indemnification	indemnification	NOUN
ftr-450	491	25	against	against	ADP
ftr-450	491	26	potential	potential	ADJ
ftr-450	491	27	litigation	litigation	NOUN
ftr-450	491	28	.	.	PUNCT
ftr-450	492	1	thus	thus	ADV
ftr-450	492	2	,	,	PUNCT
ftr-450	492	3	the	the	DET
ftr-450	492	4	mertens	mertens	PROPN
ftr-450	492	5	court	court	NOUN
ftr-450	492	6	preferred	prefer	VERB
ftr-450	492	7	to	to	PART
ftr-450	492	8	limit	limit	VERB
ftr-450	492	9	the	the	DET
ftr-450	492	10	remedies	remedy	NOUN
ftr-450	492	11	against	against	ADP
ftr-450	492	12	service	service	NOUN
ftr-450	492	13	providers	provider	NOUN
ftr-450	492	14	to	to	ADP
ftr-450	492	15	court	court	NOUN
ftr-450	492	16	injunctions	injunction	NOUN
ftr-450	492	17	,	,	PUNCT
ftr-450	492	18	or	or	CCONJ
ftr-450	492	19	restitution	restitution	NOUN
ftr-450	492	20	of	of	ADP
ftr-450	492	21	fees	fee	NOUN
ftr-450	492	22	,	,	PUNCT
ftr-450	492	23	rather	rather	ADV
ftr-450	492	24	than	than	SCONJ
ftr-450	492	25	to	to	PART
ftr-450	492	26	hold	hold	VERB
ftr-450	492	27	them	they	PRON
ftr-450	492	28	liable	liable	ADJ
ftr-450	492	29	for	for	ADP
ftr-450	492	30	restoring	restore	VERB
ftr-450	492	31	losses	loss	NOUN
ftr-450	492	32	resulting	result	VERB
ftr-450	492	33	from	from	ADP
ftr-450	492	34	their	their	PRON
ftr-450	492	35	participation	participation	NOUN
ftr-450	492	36	in	in	ADP
ftr-450	492	37	fiduciary	fiduciary	ADJ
ftr-450	492	38	breaches.75	breaches.75	PROPN
ftr-450	492	39	interestingly	interestingly	ADV
ftr-450	492	40	,	,	PUNCT
ftr-450	492	41	the	the	DET
ftr-450	492	42	common	common	ADJ
ftr-450	492	43	law	law	NOUN
ftr-450	492	44	of	of	ADP
ftr-450	492	45	trusts	trust	NOUN
ftr-450	492	46	accords	accord	NOUN
ftr-450	492	47	participants	participant	NOUN
ftr-450	492	48	and	and	CCONJ
ftr-450	492	49	their	their	PRON
ftr-450	492	50	beneficiaries	beneficiary	NOUN
ftr-450	492	51	a	a	DET
ftr-450	492	52	cause	cause	NOUN
ftr-450	492	53	of	of	ADP
ftr-450	492	54	action	action	NOUN
ftr-450	492	55	for	for	ADP
ftr-450	492	56	monetary	monetary	ADJ
ftr-450	492	57	damages	damage	NOUN
ftr-450	492	58	against	against	ADP
ftr-450	492	59	nonfiduciaries	nonfiduciarie	NOUN
ftr-450	492	60	68	68	NUM
ftr-450	492	61	.	.	PUNCT
ftr-450	493	1	see	see	VERB
ftr-450	493	2	erisa	erisa	NOUN
ftr-450	493	3	'	'	PART
ftr-450	493	4	502(a)(3	502(a)(3	NUM
ftr-450	493	5	)	)	PUNCT
ftr-450	493	6	,	,	PUNCT
ftr-450	493	7	29	29	NUM
ftr-450	493	8	u.s.c	u.s.c	ADJ
ftr-450	493	9	.	.	PUNCT
ftr-450	493	10	'	'	PUNCT
ftr-450	494	1	1132(a)(3)(b	1132(a)(3)(b	NUM
ftr-450	494	2	)	)	PUNCT
ftr-450	494	3	(	(	PUNCT
ftr-450	494	4	1998	1998	NUM
ftr-450	494	5	)	)	PUNCT
ftr-450	494	6	;	;	PUNCT
ftr-450	494	7	see	see	VERB
ftr-450	494	8	roger	roger	PROPN
ftr-450	494	9	c.	c.	PROPN
ftr-450	494	10	siske	siske	PROPN
ftr-450	494	11	et	et	PROPN
ftr-450	494	12	al	al	PROPN
ftr-450	494	13	.	.	PROPN
ftr-450	494	14	,	,	PUNCT
ftr-450	494	15	what	what	PRON
ftr-450	494	16	=	=	NOUN
ftr-450	494	17	s	s	VERB
ftr-450	494	18	new	new	ADJ
ftr-450	494	19	in	in	ADP
ftr-450	494	20	employee	employee	NOUN
ftr-450	494	21	benefits	benefit	NOUN
ftr-450	494	22	:	:	PUNCT
ftr-450	494	23	a	a	DET
ftr-450	494	24	summary	summary	NOUN
ftr-450	494	25	of	of	ADP
ftr-450	494	26	current	current	ADJ
ftr-450	494	27	case	case	NOUN
ftr-450	494	28	and	and	CCONJ
ftr-450	494	29	other	other	ADJ
ftr-450	494	30	developments	development	NOUN
ftr-450	494	31	,	,	PUNCT
ftr-450	494	32	sb66	sb66	PROPN
ftr-450	494	33	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
ftr-450	494	34	.	.	PROPN
ftr-450	495	1	1	1	NUM
ftr-450	495	2	,	,	PUNCT
ftr-450	495	3	13	13	NUM
ftr-450	495	4	-	-	SYM
ftr-450	495	5	36	36	NUM
ftr-450	495	6	(	(	PUNCT
ftr-450	495	7	1997	1997	NUM
ftr-450	495	8	)	)	PUNCT
ftr-450	495	9	.	.	PUNCT
ftr-450	496	1	69	69	NUM
ftr-450	496	2	.	.	PUNCT
ftr-450	497	1	cattafesta	cattafesta	NOUN
ftr-450	497	2	,	,	PUNCT
ftr-450	497	3	supra	supra	PROPN
ftr-450	497	4	note	note	NOUN
ftr-450	497	5	63	63	NUM
ftr-450	497	6	,	,	PUNCT
ftr-450	497	7	at	at	ADP
ftr-450	497	8	1191	1191	NUM
ftr-450	497	9	.	.	PUNCT
ftr-450	498	1	the	the	DET
ftr-450	498	2	supreme	supreme	PROPN
ftr-450	498	3	court	court	PROPN
ftr-450	498	4	in	in	ADP
ftr-450	498	5	mertens	mertens	PROPN
ftr-450	498	6	defined	define	VERB
ftr-450	498	7	aequitable	aequitable	ADJ
ftr-450	498	8	relief@	relief@	PROPN
ftr-450	498	9	as	as	ADP
ftr-450	498	10	ainjunction	ainjunction	NOUN
ftr-450	498	11	,	,	PUNCT
ftr-450	498	12	mandamus	mandamus	NOUN
ftr-450	498	13	,	,	PUNCT
ftr-450	498	14	and	and	CCONJ
ftr-450	498	15	restitution.@	restitution.@	PROPN
ftr-450	498	16	mertens	merten	NOUN
ftr-450	498	17	,	,	PUNCT
ftr-450	498	18	508	508	NUM
ftr-450	498	19	u.s	u.s	PROPN
ftr-450	498	20	.	.	PROPN
ftr-450	498	21	at	at	ADP
ftr-450	498	22	248	248	NUM
ftr-450	498	23	.	.	PUNCT
ftr-450	499	1	equitable	equitable	ADJ
ftr-450	499	2	relief	relief	NOUN
ftr-450	499	3	is	be	AUX
ftr-450	499	4	,	,	PUNCT
ftr-450	499	5	in	in	ADP
ftr-450	499	6	fact	fact	NOUN
ftr-450	499	7	,	,	PUNCT
ftr-450	499	8	remedies	remedy	NOUN
ftr-450	499	9	awarded	award	VERB
ftr-450	499	10	that	that	PRON
ftr-450	499	11	are	be	AUX
ftr-450	499	12	not	not	PART
ftr-450	499	13	monetary	monetary	ADJ
ftr-450	499	14	.	.	PUNCT
ftr-450	500	1	see	see	VERB
ftr-450	500	2	black	black	ADJ
ftr-450	500	3	=	=	NOUN
ftr-450	500	4	s	s	PART
ftr-450	500	5	law	law	NOUN
ftr-450	500	6	dictionary	dictionary	NOUN
ftr-450	500	7	539	539	NUM
ftr-450	500	8	(	(	PUNCT
ftr-450	500	9	6th	6th	ADJ
ftr-450	500	10	ed	ed	NOUN
ftr-450	500	11	.	.	PROPN
ftr-450	500	12	1990	1990	NUM
ftr-450	500	13	)	)	PUNCT
ftr-450	500	14	.	.	PUNCT
ftr-450	501	1	70	70	X
ftr-450	501	2	.	.	X
ftr-450	502	1	see	see	VERB
ftr-450	502	2	mertens	merten	NOUN
ftr-450	502	3	,	,	PUNCT
ftr-450	502	4	508	508	NUM
ftr-450	502	5	u.s	u.s	PROPN
ftr-450	502	6	.	.	PROPN
ftr-450	502	7	at	at	ADP
ftr-450	502	8	254	254	NUM
ftr-450	502	9	.	.	PUNCT
ftr-450	503	1	71	71	NUM
ftr-450	503	2	.	.	PUNCT
ftr-450	504	1	i	i	PRON
ftr-450	504	2	d.	d.	PROPN
ftr-450	504	3	72	72	NUM
ftr-450	504	4	.	.	PUNCT
ftr-450	505	1	i	i	PRON
ftr-450	505	2	d.	d.	PROPN
ftr-450	505	3	at	at	ADP
ftr-450	505	4	262	262	NUM
ftr-450	505	5	.	.	PUNCT
ftr-450	505	6	73	73	NUM
ftr-450	505	7	.	.	PUNCT
ftr-450	506	1	i	i	PRON
ftr-450	506	2	d.	d.	PROPN
ftr-450	506	3	74	74	NUM
ftr-450	506	4	.	.	PUNCT
ftr-450	507	1	i	i	PRON
ftr-450	507	2	d.	d.	PROPN
ftr-450	507	3	;	;	PUNCT
ftr-450	507	4	see	see	VERB
ftr-450	507	5	also	also	ADV
ftr-450	507	6	chernoff	chernoff	NOUN
ftr-450	507	7	,	,	PUNCT
ftr-450	507	8	supra	supra	PROPN
ftr-450	507	9	note	note	PROPN
ftr-450	507	10	65	65	NUM
ftr-450	507	11	,	,	PUNCT
ftr-450	507	12	at	at	ADP
ftr-450	507	13	3	3	NUM
ftr-450	507	14	(	(	PUNCT
ftr-450	507	15	discussing	discuss	VERB
ftr-450	507	16	the	the	DET
ftr-450	507	17	mertens	mertens	ADJ
ftr-450	507	18	opinion	opinion	NOUN
ftr-450	507	19	)	)	PUNCT
ftr-450	507	20	.	.	PUNCT
ftr-450	508	1	75	75	NUM
ftr-450	508	2	.	.	PUNCT
ftr-450	509	1	see	see	VERB
ftr-450	509	2	mertens	merten	NOUN
ftr-450	509	3	,	,	PUNCT
ftr-450	509	4	508	508	NUM
ftr-450	509	5	u.s	u.s	PROPN
ftr-450	509	6	.	.	PROPN
ftr-450	509	7	at	at	ADP
ftr-450	509	8	262	262	NUM
ftr-450	509	9	.	.	NUM
ftr-450	509	10	626	626	NUM
ftr-450	509	11	florida	florida	PROPN
ftr-450	509	12	tax	tax	NOUN
ftr-450	509	13	review	review	NOUN
ftr-450	510	1	[	[	X
ftr-450	510	2	vol	vol	NOUN
ftr-450	510	3	.	.	PUNCT
ftr-450	510	4	4:9	4:9	NUM
ftr-450	510	5	who	who	PRON
ftr-450	510	6	knowingly	knowingly	ADV
ftr-450	510	7	participated	participate	VERB
ftr-450	510	8	in	in	ADP
ftr-450	510	9	fiduciary	fiduciary	ADJ
ftr-450	510	10	breaches.76	breaches.76	PROPN
ftr-450	510	11	thus	thus	ADV
ftr-450	510	12	,	,	PUNCT
ftr-450	510	13	under	under	ADP
ftr-450	510	14	pre	pre	ADJ
ftr-450	510	15	-	-	ADJ
ftr-450	510	16	erisa	erisa	ADJ
ftr-450	510	17	trust	trust	NOUN
ftr-450	510	18	law	law	NOUN
ftr-450	510	19	,	,	PUNCT
ftr-450	510	20	wealthy	wealthy	ADJ
ftr-450	510	21	nonfiduciaries	nonfiduciarie	NOUN
ftr-450	510	22	were	be	AUX
ftr-450	510	23	discouraged	discourage	VERB
ftr-450	510	24	from	from	ADP
ftr-450	510	25	participating	participate	VERB
ftr-450	510	26	in	in	ADP
ftr-450	510	27	fiduciary	fiduciary	ADJ
ftr-450	510	28	breaches	breach	NOUN
ftr-450	510	29	fearing	fear	VERB
ftr-450	510	30	that	that	SCONJ
ftr-450	510	31	they	they	PRON
ftr-450	510	32	could	could	AUX
ftr-450	510	33	be	be	AUX
ftr-450	510	34	alternative	alternative	ADJ
ftr-450	510	35	financial	financial	ADJ
ftr-450	510	36	resources	resource	NOUN
ftr-450	510	37	to	to	PART
ftr-450	510	38	subsidize	subsidize	VERB
ftr-450	510	39	lost	lose	VERB
ftr-450	510	40	retirement	retirement	NOUN
ftr-450	510	41	benefits	benefit	NOUN
ftr-450	510	42	.	.	PUNCT
ftr-450	511	1	for	for	ADP
ftr-450	511	2	this	this	DET
ftr-450	511	3	reason	reason	NOUN
ftr-450	511	4	,	,	PUNCT
ftr-450	511	5	many	many	ADJ
ftr-450	511	6	commentators	commentator	NOUN
ftr-450	511	7	characterize	characterize	VERB
ftr-450	511	8	the	the	DET
ftr-450	511	9	court	court	NOUN
ftr-450	511	10	's	's	PART
ftr-450	511	11	restrictive	restrictive	ADJ
ftr-450	511	12	interpretation	interpretation	NOUN
ftr-450	511	13	of	of	ADP
ftr-450	511	14	erisa	erisa	NOUN
ftr-450	511	15	=	=	SYM
ftr-450	511	16	s	s	PART
ftr-450	511	17	fiduciary	fiduciary	ADJ
ftr-450	511	18	law	law	NOUN
ftr-450	511	19	in	in	ADP
ftr-450	511	20	the	the	DET
ftr-450	511	21	mertens	mertens	ADJ
ftr-450	511	22	decision	decision	NOUN
ftr-450	511	23	as	as	SCONJ
ftr-450	511	24	regressive.77	regressive.77	VERB
ftr-450	511	25	the	the	DET
ftr-450	511	26	court	court	NOUN
ftr-450	511	27	=	=	SYM
ftr-450	511	28	s	s	AUX
ftr-450	511	29	holding	hold	VERB
ftr-450	511	30	that	that	PRON
ftr-450	511	31	nonfiduciary	nonfiduciary	ADJ
ftr-450	511	32	service	service	NOUN
ftr-450	511	33	providers	provider	NOUN
ftr-450	511	34	are	be	AUX
ftr-450	511	35	immune	immune	ADJ
ftr-450	511	36	from	from	ADP
ftr-450	511	37	fiduciary	fiduciary	ADJ
ftr-450	511	38	liability	liability	NOUN
ftr-450	511	39	is	be	AUX
ftr-450	511	40	potentially	potentially	ADV
ftr-450	511	41	more	more	ADV
ftr-450	511	42	devastating	devastating	ADJ
ftr-450	511	43	to	to	ADP
ftr-450	511	44	defined	define	VERB
ftr-450	511	45	contribution	contribution	NOUN
ftr-450	511	46	plan	plan	NOUN
ftr-450	511	47	participants	participant	NOUN
ftr-450	511	48	than	than	ADP
ftr-450	511	49	to	to	ADP
ftr-450	511	50	defined	define	VERB
ftr-450	511	51	benefit	benefit	NOUN
ftr-450	511	52	plan	plan	NOUN
ftr-450	511	53	participants	participant	NOUN
ftr-450	511	54	.	.	PUNCT
ftr-450	512	1	in	in	ADP
ftr-450	512	2	defined	define	VERB
ftr-450	512	3	benefit	benefit	NOUN
ftr-450	512	4	plans	plan	NOUN
ftr-450	512	5	,	,	PUNCT
ftr-450	512	6	if	if	SCONJ
ftr-450	512	7	the	the	DET
ftr-450	512	8	remedies	remedy	NOUN
ftr-450	512	9	against	against	ADP
ftr-450	512	10	third	third	ADJ
ftr-450	512	11	party	party	NOUN
ftr-450	512	12	non	non	NOUN
ftr-450	512	13	-	-	NOUN
ftr-450	512	14	fiduciaries	fiduciary	NOUN
ftr-450	512	15	are	be	AUX
ftr-450	512	16	inadequate	inadequate	ADJ
ftr-450	512	17	,	,	PUNCT
ftr-450	512	18	the	the	DET
ftr-450	512	19	minimum	minimum	ADJ
ftr-450	512	20	retirement	retirement	NOUN
ftr-450	512	21	benefit	benefit	NOUN
ftr-450	512	22	is	be	AUX
ftr-450	512	23	,	,	PUNCT
ftr-450	512	24	nevertheless	nevertheless	ADV
ftr-450	512	25	,	,	PUNCT
ftr-450	512	26	guaranteed	guarantee	VERB
ftr-450	512	27	by	by	ADP
ftr-450	512	28	the	the	DET
ftr-450	512	29	employer	employer	NOUN
ftr-450	512	30	and	and	CCONJ
ftr-450	512	31	the	the	DET
ftr-450	512	32	pbgc.78	pbgc.78	NOUN
ftr-450	512	33	participants	participant	NOUN
ftr-450	512	34	,	,	PUNCT
ftr-450	512	35	therefore	therefore	ADV
ftr-450	512	36	,	,	PUNCT
ftr-450	512	37	do	do	AUX
ftr-450	512	38	not	not	PART
ftr-450	512	39	face	face	VERB
ftr-450	512	40	the	the	DET
ftr-450	512	41	risk	risk	NOUN
ftr-450	512	42	of	of	ADP
ftr-450	512	43	insufficient	insufficient	ADJ
ftr-450	512	44	asset	asset	NOUN
ftr-450	512	45	accumulation	accumulation	NOUN
ftr-450	512	46	as	as	ADP
ftr-450	512	47	a	a	DET
ftr-450	512	48	result	result	NOUN
ftr-450	512	49	of	of	ADP
ftr-450	512	50	third	third	ADJ
ftr-450	512	51	party	party	NOUN
ftr-450	512	52	involvement	involvement	NOUN
ftr-450	512	53	in	in	ADP
ftr-450	512	54	fiduciary	fiduciary	ADJ
ftr-450	512	55	breaches	breach	NOUN
ftr-450	512	56	.	.	PUNCT
ftr-450	513	1	thus	thus	ADV
ftr-450	513	2	,	,	PUNCT
ftr-450	513	3	diverting	divert	VERB
ftr-450	513	4	pension	pension	NOUN
ftr-450	513	5	assets	asset	NOUN
ftr-450	513	6	to	to	PART
ftr-450	513	7	provide	provide	VERB
ftr-450	513	8	a	a	DET
ftr-450	513	9	broader	broad	ADJ
ftr-450	513	10	range	range	NOUN
ftr-450	513	11	of	of	ADP
ftr-450	513	12	remedies	remedy	NOUN
ftr-450	513	13	against	against	ADP
ftr-450	513	14	nonfiduciaries	nonfiduciarie	NOUN
ftr-450	513	15	in	in	ADP
ftr-450	513	16	defined	define	VERB
ftr-450	513	17	benefit	benefit	NOUN
ftr-450	513	18	plans	plan	NOUN
ftr-450	513	19	could	could	AUX
ftr-450	513	20	be	be	AUX
ftr-450	513	21	considered	consider	VERB
ftr-450	513	22	unnecessary	unnecessary	ADJ
ftr-450	513	23	or	or	CCONJ
ftr-450	513	24	inefficient	inefficient	ADJ
ftr-450	513	25	.	.	PUNCT
ftr-450	514	1	consequently	consequently	ADV
ftr-450	514	2	,	,	PUNCT
ftr-450	514	3	the	the	DET
ftr-450	514	4	supreme	supreme	PROPN
ftr-450	514	5	court	court	PROPN
ftr-450	514	6	=	=	SYM
ftr-450	514	7	s	s	PART
ftr-450	514	8	reluctance	reluctance	NOUN
ftr-450	514	9	to	to	PART
ftr-450	514	10	have	have	AUX
ftr-450	514	11	pension	pension	NOUN
ftr-450	514	12	assets	asset	NOUN
ftr-450	514	13	diverted	divert	VERB
ftr-450	514	14	for	for	ADP
ftr-450	514	15	service	service	NOUN
ftr-450	514	16	provider	provider	NOUN
ftr-450	514	17	indemnification	indemnification	NOUN
ftr-450	514	18	can	can	AUX
ftr-450	514	19	be	be	AUX
ftr-450	514	20	understood	understand	VERB
ftr-450	514	21	in	in	ADP
ftr-450	514	22	the	the	DET
ftr-450	514	23	defined	define	VERB
ftr-450	514	24	benefit	benefit	NOUN
ftr-450	514	25	plan	plan	NOUN
ftr-450	514	26	context	context	NOUN
ftr-450	514	27	.	.	PUNCT
ftr-450	515	1	in	in	ADP
ftr-450	515	2	contrast	contrast	NOUN
ftr-450	515	3	,	,	PUNCT
ftr-450	515	4	however	however	ADV
ftr-450	515	5	,	,	PUNCT
ftr-450	515	6	because	because	SCONJ
ftr-450	515	7	there	there	PRON
ftr-450	515	8	is	be	VERB
ftr-450	515	9	neither	neither	PRON
ftr-450	515	10	employer	employer	NOUN
ftr-450	515	11	liability	liability	NOUN
ftr-450	515	12	nor	nor	CCONJ
ftr-450	515	13	pbgc	pbgc	X
ftr-450	515	14	protection	protection	NOUN
ftr-450	515	15	in	in	ADP
ftr-450	515	16	defined	define	VERB
ftr-450	515	17	contribution	contribution	NOUN
ftr-450	515	18	plans	plan	NOUN
ftr-450	515	19	,	,	PUNCT
ftr-450	515	20	defined	define	VERB
ftr-450	515	21	contribution	contribution	NOUN
ftr-450	515	22	plan	plan	NOUN
ftr-450	515	23	participants	participant	NOUN
ftr-450	515	24	have	have	VERB
ftr-450	515	25	no	no	DET
ftr-450	515	26	protection	protection	NOUN
ftr-450	515	27	against	against	ADP
ftr-450	515	28	shortfalls	shortfall	NOUN
ftr-450	515	29	.	.	PUNCT
ftr-450	516	1	therefore	therefore	ADV
ftr-450	516	2	,	,	PUNCT
ftr-450	516	3	if	if	SCONJ
ftr-450	516	4	a	a	DET
ftr-450	516	5	defined	define	VERB
ftr-450	516	6	contribution	contribution	NOUN
ftr-450	516	7	plan	plan	NOUN
ftr-450	516	8	in	in	ADP
ftr-450	516	9	which	which	PRON
ftr-450	516	10	the	the	DET
ftr-450	516	11	fiduciary	fiduciary	ADJ
ftr-450	516	12	is	be	AUX
ftr-450	516	13	unable	unable	ADJ
ftr-450	516	14	to	to	PART
ftr-450	516	15	respond	respond	VERB
ftr-450	516	16	,	,	PUNCT
ftr-450	516	17	terminates	terminate	VERB
ftr-450	516	18	with	with	ADP
ftr-450	516	19	76	76	NUM
ftr-450	516	20	.	.	PUNCT
ftr-450	517	1	see	see	PROPN
ftr-450	517	2	kusner	kusner	NOUN
ftr-450	517	3	,	,	PUNCT
ftr-450	517	4	supra	supra	PROPN
ftr-450	517	5	note	note	PROPN
ftr-450	517	6	65	65	NUM
ftr-450	517	7	,	,	PUNCT
ftr-450	517	8	at	at	ADP
ftr-450	517	9	280	280	NUM
ftr-450	517	10	-	-	SYM
ftr-450	517	11	81	81	NUM
ftr-450	517	12	(	(	PUNCT
ftr-450	517	13	discussing	discuss	VERB
ftr-450	517	14	how	how	SCONJ
ftr-450	517	15	some	some	DET
ftr-450	517	16	circuits	circuit	NOUN
ftr-450	517	17	relied	rely	VERB
ftr-450	517	18	on	on	ADP
ftr-450	517	19	pre	pre	ADJ
ftr-450	517	20	-	-	ADJ
ftr-450	517	21	erisa	erisa	ADJ
ftr-450	517	22	trust	trust	NOUN
ftr-450	517	23	law	law	NOUN
ftr-450	517	24	to	to	PART
ftr-450	517	25	reach	reach	VERB
ftr-450	517	26	an	an	DET
ftr-450	517	27	interpretation	interpretation	NOUN
ftr-450	517	28	of	of	ADP
ftr-450	517	29	erisa	erisa	NOUN
ftr-450	517	30	'	'	PUNCT
ftr-450	517	31	502(a	502(a	NOUN
ftr-450	517	32	)	)	PUNCT
ftr-450	517	33	different	different	ADJ
ftr-450	517	34	than	than	SCONJ
ftr-450	517	35	the	the	DET
ftr-450	517	36	supreme	supreme	PROPN
ftr-450	517	37	court	court	PROPN
ftr-450	517	38	did	do	VERB
ftr-450	517	39	in	in	ADP
ftr-450	517	40	mertens	merten	NOUN
ftr-450	517	41	)	)	PUNCT
ftr-450	517	42	.	.	PUNCT
ftr-450	518	1	77	77	NUM
ftr-450	518	2	.	.	PUNCT
ftr-450	519	1	see	see	VERB
ftr-450	519	2	,	,	PUNCT
ftr-450	519	3	e.g.	e.g.	ADV
ftr-450	519	4	,	,	PUNCT
ftr-450	519	5	kusner	kusner	NOUN
ftr-450	519	6	,	,	PUNCT
ftr-450	519	7	supra	supra	PROPN
ftr-450	519	8	note	note	PROPN
ftr-450	519	9	65	65	NUM
ftr-450	519	10	;	;	PUNCT
ftr-450	519	11	dana	dana	PROPN
ftr-450	519	12	m.	m.	PROPN
ftr-450	519	13	muir	muir	PROPN
ftr-450	519	14	,	,	PUNCT
ftr-450	519	15	erisa	erisa	NOUN
ftr-450	519	16	remedies	remedy	VERB
ftr-450	519	17	:	:	PUNCT
ftr-450	519	18	chimera	chimera	NOUN
ftr-450	519	19	or	or	CCONJ
ftr-450	519	20	congressional	congressional	ADJ
ftr-450	519	21	compromise	compromise	NOUN
ftr-450	519	22	?	?	PUNCT
ftr-450	519	23	,	,	PUNCT
ftr-450	519	24	81	81	NUM
ftr-450	519	25	iowa	iowa	PROPN
ftr-450	519	26	l.	l.	PROPN
ftr-450	519	27	rev	rev	PROPN
ftr-450	519	28	.	.	PROPN
ftr-450	519	29	1	1	NUM
ftr-450	519	30	(	(	PUNCT
ftr-450	519	31	1995	1995	NUM
ftr-450	519	32	)	)	PUNCT
ftr-450	519	33	;	;	PUNCT
ftr-450	519	34	gregory	gregory	PROPN
ftr-450	519	35	a.	a.	PROPN
ftr-450	519	36	hewett	hewett	PROPN
ftr-450	519	37	,	,	PUNCT
ftr-450	519	38	should	should	AUX
ftr-450	519	39	non	non	NOUN
ftr-450	519	40	-	-	NOUN
ftr-450	519	41	fiduciaries	fiduciary	NOUN
ftr-450	519	42	who	who	PRON
ftr-450	519	43	knowingly	knowingly	ADV
ftr-450	519	44	participate	participate	VERB
ftr-450	519	45	in	in	ADP
ftr-450	519	46	a	a	DET
ftr-450	519	47	fiduciary	fiduciary	ADJ
ftr-450	519	48	breach	breach	NOUN
ftr-450	519	49	be	be	AUX
ftr-450	519	50	liable	liable	ADJ
ftr-450	519	51	for	for	ADP
ftr-450	519	52	damages	damage	NOUN
ftr-450	519	53	under	under	ADP
ftr-450	519	54	erisa	erisa	NOUN
ftr-450	519	55	?	?	PUNCT
ftr-450	520	1	,	,	PUNCT
ftr-450	520	2	71	71	NUM
ftr-450	520	3	wash	wash	NOUN
ftr-450	520	4	u.	u.	NOUN
ftr-450	520	5	l.q	l.q	PROPN
ftr-450	520	6	.	.	PROPN
ftr-450	521	1	773	773	NUM
ftr-450	521	2	(	(	PUNCT
ftr-450	521	3	1993	1993	NUM
ftr-450	521	4	)	)	PUNCT
ftr-450	521	5	.	.	PUNCT
ftr-450	522	1	the	the	DET
ftr-450	522	2	dissent	dissent	NOUN
ftr-450	522	3	in	in	ADP
ftr-450	522	4	mertens	mertens	PROPN
ftr-450	522	5	argued	argue	VERB
ftr-450	522	6	that	that	SCONJ
ftr-450	522	7	both	both	PRON
ftr-450	522	8	equitable	equitable	ADJ
ftr-450	522	9	and	and	CCONJ
ftr-450	522	10	legal	legal	ADJ
ftr-450	522	11	remedies	remedy	NOUN
ftr-450	522	12	were	be	AUX
ftr-450	522	13	available	available	ADJ
ftr-450	522	14	under	under	ADP
ftr-450	522	15	the	the	DET
ftr-450	522	16	common	common	ADJ
ftr-450	522	17	law	law	NOUN
ftr-450	522	18	of	of	ADP
ftr-450	522	19	trusts	trust	NOUN
ftr-450	522	20	to	to	PART
ftr-450	522	21	ensure	ensure	VERB
ftr-450	522	22	that	that	SCONJ
ftr-450	522	23	beneficiaries	beneficiary	NOUN
ftr-450	522	24	received	receive	VERB
ftr-450	522	25	complete	complete	ADJ
ftr-450	522	26	relief	relief	NOUN
ftr-450	522	27	.	.	PUNCT
ftr-450	523	1	see	see	VERB
ftr-450	523	2	mertens	merten	NOUN
ftr-450	523	3	,	,	PUNCT
ftr-450	523	4	508	508	NUM
ftr-450	523	5	u.s	u.s	PROPN
ftr-450	523	6	.	.	PROPN
ftr-450	523	7	at	at	ADP
ftr-450	523	8	264	264	NUM
ftr-450	523	9	-	-	SYM
ftr-450	523	10	66	66	NUM
ftr-450	523	11	.	.	PUNCT
ftr-450	524	1	moreover	moreover	ADV
ftr-450	524	2	,	,	PUNCT
ftr-450	524	3	the	the	DET
ftr-450	524	4	dissent	dissent	NOUN
ftr-450	524	5	concluded	conclude	VERB
ftr-450	524	6	that	that	SCONJ
ftr-450	524	7	the	the	DET
ftr-450	524	8	phrase	phrase	NOUN
ftr-450	524	9	aappropriate	aappropriate	NOUN
ftr-450	524	10	equitable	equitable	ADJ
ftr-450	524	11	relief@	relief@	PROPN
ftr-450	524	12	used	use	VERB
ftr-450	524	13	in	in	ADP
ftr-450	524	14	erisa	erisa	NOUN
ftr-450	524	15	'	'	PART
ftr-450	524	16	502(a)(3	502(a)(3	NOUN
ftr-450	524	17	)	)	PUNCT
ftr-450	524	18	implicitly	implicitly	ADV
ftr-450	524	19	includes	include	VERB
ftr-450	524	20	all	all	DET
ftr-450	524	21	remedies	remedy	NOUN
ftr-450	524	22	available	available	ADJ
ftr-450	524	23	under	under	ADP
ftr-450	524	24	equity	equity	NOUN
ftr-450	524	25	for	for	ADP
ftr-450	524	26	breaches	breach	NOUN
ftr-450	524	27	which	which	PRON
ftr-450	524	28	include	include	VERB
ftr-450	524	29	monetary	monetary	ADJ
ftr-450	524	30	damages	damage	NOUN
ftr-450	524	31	against	against	ADP
ftr-450	524	32	both	both	DET
ftr-450	524	33	fiduciaries	fiduciary	NOUN
ftr-450	524	34	and	and	CCONJ
ftr-450	524	35	nonfiduciaries	nonfiduciarie	NOUN
ftr-450	524	36	alike	alike	ADV
ftr-450	524	37	.	.	PUNCT
ftr-450	525	1	i	i	PRON
ftr-450	525	2	d.	d.	PROPN
ftr-450	525	3	at	at	ADP
ftr-450	525	4	266	266	NUM
ftr-450	525	5	-	-	SYM
ftr-450	525	6	67	67	NUM
ftr-450	525	7	.	.	PUNCT
ftr-450	526	1	the	the	DET
ftr-450	526	2	dissent	dissent	NOUN
ftr-450	526	3	=	=	SYM
ftr-450	526	4	s	s	PART
ftr-450	526	5	interpretation	interpretation	NOUN
ftr-450	526	6	would	would	AUX
ftr-450	526	7	give	give	VERB
ftr-450	526	8	plan	plan	NOUN
ftr-450	526	9	participants	participant	NOUN
ftr-450	526	10	and	and	CCONJ
ftr-450	526	11	their	their	PRON
ftr-450	526	12	beneficiaries	beneficiary	NOUN
ftr-450	526	13	the	the	DET
ftr-450	526	14	same	same	ADJ
ftr-450	526	15	protection	protection	NOUN
ftr-450	526	16	under	under	ADP
ftr-450	526	17	erisa	erisa	NOUN
ftr-450	526	18	that	that	SCONJ
ftr-450	526	19	they	they	PRON
ftr-450	526	20	would	would	AUX
ftr-450	526	21	have	have	AUX
ftr-450	526	22	had	have	VERB
ftr-450	526	23	before	before	ADP
ftr-450	526	24	the	the	DET
ftr-450	526	25	enactment	enactment	NOUN
ftr-450	526	26	of	of	ADP
ftr-450	526	27	erisa	erisa	PROPN
ftr-450	526	28	.	.	PUNCT
ftr-450	527	1	see	see	VERB
ftr-450	527	2	i	i	PRON
ftr-450	527	3	d.	d.	PROPN
ftr-450	527	4	mertens	mertens	PROPN
ftr-450	527	5	states	states	PROPN
ftr-450	527	6	in	in	ADP
ftr-450	527	7	dicta	dicta	ADJ
ftr-450	527	8	that	that	SCONJ
ftr-450	527	9	there	there	PRON
ftr-450	527	10	is	be	VERB
ftr-450	527	11	no	no	DET
ftr-450	527	12	cause	cause	NOUN
ftr-450	527	13	of	of	ADP
ftr-450	527	14	action	action	NOUN
ftr-450	527	15	against	against	ADP
ftr-450	527	16	a	a	DET
ftr-450	527	17	nonfiduciary	nonfiduciary	NOUN
ftr-450	527	18	for	for	ADP
ftr-450	527	19	knowingly	knowingly	ADV
ftr-450	527	20	participating	participate	VERB
ftr-450	527	21	in	in	ADP
ftr-450	527	22	a	a	DET
ftr-450	527	23	fiduciary	fiduciary	ADJ
ftr-450	527	24	=	=	NOUN
ftr-450	527	25	s	s	NOUN
ftr-450	527	26	breach	breach	NOUN
ftr-450	527	27	of	of	ADP
ftr-450	527	28	duty	duty	NOUN
ftr-450	527	29	under	under	ADP
ftr-450	527	30	erisa	erisa	NOUN
ftr-450	527	31	.	.	PUNCT
ftr-450	528	1	see	see	VERB
ftr-450	528	2	remedies	remedy	NOUN
ftr-450	528	3	:	:	PUNCT
ftr-450	528	4	seventh	seventh	ADJ
ftr-450	528	5	circuit	circuit	NOUN
ftr-450	528	6	finds	find	VERB
ftr-450	528	7	no	no	DET
ftr-450	528	8	claim	claim	NOUN
ftr-450	528	9	against	against	ADP
ftr-450	528	10	nonfiduciary	nonfiduciary	ADJ
ftr-450	528	11	,	,	PUNCT
ftr-450	528	12	cites	cite	VERB
ftr-450	528	13	mertens	merten	NOUN
ftr-450	528	14	,	,	PUNCT
ftr-450	528	15	21	21	NUM
ftr-450	528	16	pens	pen	NOUN
ftr-450	528	17	.	.	PUNCT
ftr-450	529	1	&	&	CCONJ
ftr-450	529	2	ben	ben	PROPN
ftr-450	529	3	.	.	PROPN
ftr-450	529	4	rep	rep	PROPN
ftr-450	529	5	.	.	PROPN
ftr-450	529	6	(	(	PUNCT
ftr-450	529	7	bna	bna	PROPN
ftr-450	529	8	)	)	PUNCT
ftr-450	529	9	1675	1675	NUM
ftr-450	529	10	,	,	PUNCT
ftr-450	529	11	1675	1675	NUM
ftr-450	529	12	(	(	PUNCT
ftr-450	529	13	aug	aug	PROPN
ftr-450	529	14	.	.	PROPN
ftr-450	529	15	29	29	NUM
ftr-450	529	16	,	,	PUNCT
ftr-450	529	17	1994	1994	NUM
ftr-450	529	18	)	)	PUNCT
ftr-450	529	19	.	.	PUNCT
ftr-450	530	1	chief	chief	ADJ
ftr-450	530	2	judge	judge	NOUN
ftr-450	530	3	posner	posner	NOUN
ftr-450	530	4	and	and	CCONJ
ftr-450	530	5	the	the	DET
ftr-450	530	6	seventh	seventh	ADJ
ftr-450	530	7	circuit	circuit	NOUN
ftr-450	530	8	followed	follow	VERB
ftr-450	530	9	this	this	DET
ftr-450	530	10	aconsidered	aconsidere	VERB
ftr-450	530	11	dictum@	dictum@	PROPN
ftr-450	530	12	while	while	SCONJ
ftr-450	530	13	holding	hold	VERB
ftr-450	530	14	that	that	SCONJ
ftr-450	530	15	there	there	PRON
ftr-450	530	16	is	be	VERB
ftr-450	530	17	no	no	DET
ftr-450	530	18	cause	cause	NOUN
ftr-450	530	19	of	of	ADP
ftr-450	530	20	action	action	NOUN
ftr-450	530	21	against	against	ADP
ftr-450	530	22	a	a	DET
ftr-450	530	23	nonfiduciary	nonfiduciary	NOUN
ftr-450	530	24	who	who	PRON
ftr-450	530	25	knowingly	knowingly	ADV
ftr-450	530	26	participates	participate	VERB
ftr-450	530	27	in	in	ADP
ftr-450	530	28	a	a	DET
ftr-450	530	29	fiduciary	fiduciary	NOUN
ftr-450	530	30	's	's	PART
ftr-450	530	31	breach	breach	NOUN
ftr-450	530	32	of	of	ADP
ftr-450	530	33	duty	duty	NOUN
ftr-450	530	34	under	under	ADP
ftr-450	530	35	erisa	erisa	NOUN
ftr-450	530	36	.	.	PUNCT
ftr-450	531	1	reich	reich	PROPN
ftr-450	531	2	v.	v.	ADP
ftr-450	531	3	continental	continental	PROPN
ftr-450	531	4	casualty	casualty	PROPN
ftr-450	531	5	co.	co.	PROPN
ftr-450	531	6	,	,	PUNCT
ftr-450	531	7	33	33	NUM
ftr-450	531	8	f.3d	f.3d	NUM
ftr-450	531	9	754	754	NUM
ftr-450	531	10	,	,	PUNCT
ftr-450	531	11	757	757	PROPN
ftr-450	531	12	-	-	SYM
ftr-450	531	13	58	58	NUM
ftr-450	531	14	(	(	PUNCT
ftr-450	531	15	7th	7th	ADJ
ftr-450	531	16	cir	cir	NOUN
ftr-450	531	17	.	.	PROPN
ftr-450	531	18	1994	1994	NUM
ftr-450	531	19	)	)	PUNCT
ftr-450	531	20	.	.	PUNCT
ftr-450	532	1	the	the	DET
ftr-450	532	2	first	first	ADJ
ftr-450	532	3	circuit	circuit	NOUN
ftr-450	532	4	has	have	AUX
ftr-450	532	5	also	also	ADV
ftr-450	532	6	followed	follow	VERB
ftr-450	532	7	mertens	merten	NOUN
ftr-450	532	8	=	=	SYM
ftr-450	532	9	s	s	PART
ftr-450	532	10	lead	lead	NOUN
ftr-450	532	11	in	in	ADP
ftr-450	532	12	holding	hold	VERB
ftr-450	532	13	that	that	PRON
ftr-450	532	14	equitable	equitable	ADJ
ftr-450	532	15	remedies	remedy	NOUN
ftr-450	532	16	are	be	AUX
ftr-450	532	17	not	not	PART
ftr-450	532	18	available	available	ADJ
ftr-450	532	19	against	against	ADP
ftr-450	532	20	nonfiduciaries	nonfiduciarie	NOUN
ftr-450	532	21	who	who	PRON
ftr-450	532	22	knowingly	knowingly	ADV
ftr-450	532	23	participate	participate	VERB
ftr-450	532	24	in	in	ADP
ftr-450	532	25	a	a	DET
ftr-450	532	26	fiduciary	fiduciary	ADJ
ftr-450	532	27	=	=	NOUN
ftr-450	532	28	s	s	NOUN
ftr-450	532	29	breach	breach	NOUN
ftr-450	532	30	of	of	ADP
ftr-450	532	31	duty	duty	NOUN
ftr-450	532	32	.	.	PUNCT
ftr-450	533	1	see	see	VERB
ftr-450	533	2	reich	reich	PROPN
ftr-450	533	3	v.	v.	PROPN
ftr-450	533	4	rowe	rowe	PROPN
ftr-450	533	5	,	,	PUNCT
ftr-450	533	6	20	20	NUM
ftr-450	533	7	f.3d	f.3d	NUM
ftr-450	533	8	25	25	NUM
ftr-450	533	9	(	(	PUNCT
ftr-450	533	10	1st	1st	ADJ
ftr-450	533	11	cir	cir	NOUN
ftr-450	533	12	.	.	PROPN
ftr-450	533	13	1994	1994	NUM
ftr-450	533	14	)	)	PUNCT
ftr-450	533	15	.	.	PUNCT
ftr-450	534	1	78	78	NUM
ftr-450	534	2	.	.	PUNCT
ftr-450	535	1	see	see	VERB
ftr-450	535	2	infra	infra	NOUN
ftr-450	535	3	part	part	NOUN
ftr-450	535	4	iii.a	iii.a	PROPN
ftr-450	535	5	.	.	NOUN
ftr-450	535	6	2000	2000	NUM
ftr-450	535	7	]	]	PUNCT
ftr-450	536	1	rethinking	rethink	VERB
ftr-450	536	2	the	the	DET
ftr-450	536	3	risk	risk	NOUN
ftr-450	536	4	of	of	ADP
ftr-450	536	5	defined	define	VERB
ftr-450	536	6	contribution	contribution	NOUN
ftr-450	536	7	plans	plan	VERB
ftr-450	536	8	627	627	NUM
ftr-450	536	9	insufficient	insufficient	ADJ
ftr-450	536	10	asset	asset	NOUN
ftr-450	536	11	accumulation	accumulation	NOUN
ftr-450	536	12	due	due	ADP
ftr-450	536	13	to	to	ADP
ftr-450	536	14	third	third	ADJ
ftr-450	536	15	party	party	NOUN
ftr-450	536	16	fiduciary	fiduciary	ADJ
ftr-450	536	17	breach	breach	NOUN
ftr-450	536	18	,	,	PUNCT
ftr-450	536	19	and	and	CCONJ
ftr-450	536	20	the	the	DET
ftr-450	536	21	remedies	remedy	NOUN
ftr-450	536	22	against	against	ADP
ftr-450	536	23	the	the	DET
ftr-450	536	24	third	third	ADJ
ftr-450	536	25	party	party	NOUN
ftr-450	536	26	are	be	AUX
ftr-450	536	27	inadequate	inadequate	ADJ
ftr-450	536	28	to	to	PART
ftr-450	536	29	fully	fully	ADV
ftr-450	536	30	restore	restore	VERB
ftr-450	536	31	the	the	DET
ftr-450	536	32	lost	lost	ADJ
ftr-450	536	33	benefits	benefit	NOUN
ftr-450	536	34	,	,	PUNCT
ftr-450	536	35	the	the	DET
ftr-450	536	36	plan	plan	NOUN
ftr-450	536	37	participants	participant	NOUN
ftr-450	536	38	will	will	AUX
ftr-450	536	39	bear	bear	VERB
ftr-450	536	40	the	the	DET
ftr-450	536	41	brunt	brunt	NOUN
ftr-450	536	42	of	of	ADP
ftr-450	536	43	the	the	DET
ftr-450	536	44	loss.79	loss.79	NOUN
ftr-450	536	45	defined	define	VERB
ftr-450	536	46	contribution	contribution	NOUN
ftr-450	536	47	plan	plan	NOUN
ftr-450	536	48	participants	participant	NOUN
ftr-450	536	49	are	be	AUX
ftr-450	536	50	,	,	PUNCT
ftr-450	536	51	thus	thus	ADV
ftr-450	536	52	,	,	PUNCT
ftr-450	536	53	exposed	expose	VERB
ftr-450	536	54	to	to	ADP
ftr-450	536	55	much	much	ADV
ftr-450	536	56	greater	great	ADJ
ftr-450	536	57	risks	risk	NOUN
ftr-450	536	58	when	when	SCONJ
ftr-450	536	59	service	service	NOUN
ftr-450	536	60	providers	provider	NOUN
ftr-450	536	61	contribute	contribute	VERB
ftr-450	536	62	to	to	PART
ftr-450	536	63	plan	plan	VERB
ftr-450	536	64	losses	loss	NOUN
ftr-450	536	65	than	than	ADP
ftr-450	536	66	defined	define	VERB
ftr-450	536	67	benefit	benefit	NOUN
ftr-450	536	68	plan	plan	NOUN
ftr-450	536	69	participants	participant	NOUN
ftr-450	536	70	.	.	PUNCT
ftr-450	537	1	accordingly	accordingly	ADV
ftr-450	537	2	,	,	PUNCT
ftr-450	537	3	the	the	DET
ftr-450	537	4	use	use	NOUN
ftr-450	537	5	of	of	ADP
ftr-450	537	6	retirement	retirement	NOUN
ftr-450	537	7	funds	fund	NOUN
ftr-450	537	8	to	to	PART
ftr-450	537	9	indemnify	indemnify	VERB
ftr-450	537	10	service	service	NOUN
ftr-450	537	11	providers	provider	NOUN
ftr-450	537	12	in	in	ADP
ftr-450	537	13	connection	connection	NOUN
ftr-450	537	14	with	with	ADP
ftr-450	537	15	a	a	DET
ftr-450	537	16	broadening	broadening	NOUN
ftr-450	537	17	of	of	ADP
ftr-450	537	18	the	the	DET
ftr-450	537	19	remedies	remedy	NOUN
ftr-450	537	20	against	against	ADP
ftr-450	537	21	third	third	ADJ
ftr-450	537	22	parties	party	NOUN
ftr-450	537	23	,	,	PUNCT
ftr-450	537	24	could	could	AUX
ftr-450	537	25	be	be	AUX
ftr-450	537	26	reasonably	reasonably	ADV
ftr-450	537	27	considered	consider	VERB
ftr-450	537	28	an	an	DET
ftr-450	537	29	efficient	efficient	ADJ
ftr-450	537	30	use	use	NOUN
ftr-450	537	31	of	of	ADP
ftr-450	537	32	defined	define	VERB
ftr-450	537	33	contribution	contribution	NOUN
ftr-450	537	34	plan	plan	NOUN
ftr-450	537	35	assets	asset	NOUN
ftr-450	537	36	,	,	PUNCT
ftr-450	537	37	because	because	SCONJ
ftr-450	537	38	plan	plan	VERB
ftr-450	537	39	participants	participant	NOUN
ftr-450	537	40	otherwise	otherwise	ADV
ftr-450	537	41	have	have	VERB
ftr-450	537	42	inadequate	inadequate	ADJ
ftr-450	537	43	protection.80	protection.80	NOUN
ftr-450	537	44	thus	thus	ADV
ftr-450	537	45	,	,	PUNCT
ftr-450	537	46	the	the	DET
ftr-450	537	47	mertens	mertens	PROPN
ftr-450	537	48	holding	holding	NOUN
ftr-450	537	49	is	be	AUX
ftr-450	537	50	less	less	ADV
ftr-450	537	51	understandable	understandable	ADJ
ftr-450	537	52	in	in	ADP
ftr-450	537	53	the	the	DET
ftr-450	537	54	defined	define	VERB
ftr-450	537	55	contribution	contribution	NOUN
ftr-450	537	56	plan	plan	NOUN
ftr-450	537	57	context	context	NOUN
ftr-450	537	58	,	,	PUNCT
ftr-450	537	59	where	where	SCONJ
ftr-450	537	60	participants	participant	NOUN
ftr-450	537	61	are	be	AUX
ftr-450	537	62	exposed	expose	VERB
ftr-450	537	63	to	to	ADP
ftr-450	537	64	greater	great	ADJ
ftr-450	537	65	risks	risk	NOUN
ftr-450	537	66	of	of	ADP
ftr-450	537	67	loss	loss	NOUN
ftr-450	537	68	when	when	SCONJ
ftr-450	537	69	third	third	ADJ
ftr-450	537	70	parties	party	NOUN
ftr-450	537	71	make	make	VERB
ftr-450	537	72	investment	investment	NOUN
ftr-450	537	73	decisions	decision	NOUN
ftr-450	537	74	,	,	PUNCT
ftr-450	537	75	or	or	CCONJ
ftr-450	537	76	are	be	AUX
ftr-450	537	77	involved	involve	VERB
ftr-450	537	78	in	in	ADP
ftr-450	537	79	the	the	DET
ftr-450	537	80	management	management	NOUN
ftr-450	537	81	of	of	ADP
ftr-450	537	82	plan	plan	NOUN
ftr-450	537	83	assets.81	assets.81	PROPN
ftr-450	537	84	c.	c.	NOUN
ftr-450	537	85	the	the	DET
ftr-450	537	86	fiduciary	fiduciary	ADJ
ftr-450	537	87	rules	rule	NOUN
ftr-450	537	88	and	and	CCONJ
ftr-450	537	89	participant	participant	ADJ
ftr-450	537	90	directed	direct	VERB
ftr-450	537	91	plans	plan	NOUN
ftr-450	537	92	although	although	SCONJ
ftr-450	537	93	employers	employer	NOUN
ftr-450	537	94	who	who	PRON
ftr-450	537	95	sponsor	sponsor	VERB
ftr-450	537	96	defined	define	VERB
ftr-450	537	97	contribution	contribution	NOUN
ftr-450	537	98	plans	plan	NOUN
ftr-450	537	99	are	be	AUX
ftr-450	537	100	not	not	PART
ftr-450	537	101	required	require	VERB
ftr-450	537	102	to	to	PART
ftr-450	537	103	allow	allow	VERB
ftr-450	537	104	participants	participant	NOUN
ftr-450	537	105	to	to	PART
ftr-450	537	106	make	make	VERB
ftr-450	537	107	individual	individual	ADJ
ftr-450	537	108	participation	participation	NOUN
ftr-450	537	109	and	and	CCONJ
ftr-450	537	110	investment	investment	NOUN
ftr-450	537	111	decisions	decision	NOUN
ftr-450	537	112	,	,	PUNCT
ftr-450	537	113	many	many	ADJ
ftr-450	537	114	employers	employer	NOUN
ftr-450	537	115	recognize	recognize	VERB
ftr-450	537	116	that	that	SCONJ
ftr-450	537	117	giving	give	VERB
ftr-450	537	118	flexibility	flexibility	NOUN
ftr-450	537	119	enables	enable	VERB
ftr-450	537	120	employees	employee	NOUN
ftr-450	537	121	to	to	PART
ftr-450	537	122	customize	customize	VERB
ftr-450	537	123	their	their	PRON
ftr-450	537	124	retirement	retirement	NOUN
ftr-450	537	125	programs	program	NOUN
ftr-450	537	126	to	to	PART
ftr-450	537	127	accommodate	accommodate	VERB
ftr-450	537	128	specific	specific	ADJ
ftr-450	537	129	saving	saving	NOUN
ftr-450	537	130	objectives	objective	NOUN
ftr-450	537	131	and	and	CCONJ
ftr-450	537	132	risk	risk	NOUN
ftr-450	537	133	tolerances.82	tolerances.82	NOUN
ftr-450	537	134	thus	thus	ADV
ftr-450	537	135	,	,	PUNCT
ftr-450	537	136	growth	growth	NOUN
ftr-450	537	137	in	in	ADP
ftr-450	537	138	the	the	DET
ftr-450	537	139	defined	define	VERB
ftr-450	537	140	contribution	contribution	NOUN
ftr-450	537	141	plan	plan	NOUN
ftr-450	537	142	area	area	NOUN
ftr-450	537	143	has	have	AUX
ftr-450	537	144	been	be	AUX
ftr-450	537	145	driven	drive	VERB
ftr-450	537	146	largely	largely	ADV
ftr-450	537	147	by	by	ADP
ftr-450	537	148	the	the	DET
ftr-450	537	149	establishment	establishment	NOUN
ftr-450	537	150	of	of	ADP
ftr-450	537	151	79	79	NUM
ftr-450	537	152	.	.	PUNCT
ftr-450	538	1	if	if	SCONJ
ftr-450	538	2	a	a	DET
ftr-450	538	3	retirement	retirement	NOUN
ftr-450	538	4	plan	plan	NOUN
ftr-450	538	5	is	be	AUX
ftr-450	538	6	not	not	PART
ftr-450	538	7	covered	cover	VERB
ftr-450	538	8	by	by	ADP
ftr-450	538	9	title	title	NOUN
ftr-450	538	10	i	i	PROPN
ftr-450	538	11	of	of	ADP
ftr-450	538	12	erisa	erisa	PROPN
ftr-450	538	13	,	,	PUNCT
ftr-450	538	14	the	the	DET
ftr-450	538	15	participant	participant	NOUN
ftr-450	538	16	will	will	AUX
ftr-450	538	17	have	have	VERB
ftr-450	538	18	remedies	remedy	NOUN
ftr-450	538	19	available	available	ADJ
ftr-450	538	20	under	under	ADP
ftr-450	538	21	state	state	NOUN
ftr-450	538	22	law	law	NOUN
ftr-450	538	23	,	,	PUNCT
ftr-450	538	24	including	include	VERB
ftr-450	538	25	money	money	NOUN
ftr-450	538	26	damages	damage	NOUN
ftr-450	538	27	and	and	CCONJ
ftr-450	538	28	injunctive	injunctive	ADJ
ftr-450	538	29	relief	relief	NOUN
ftr-450	538	30	.	.	PUNCT
ftr-450	539	1	see	see	VERB
ftr-450	539	2	canan	canan	PROPN
ftr-450	539	3	,	,	PUNCT
ftr-450	539	4	supra	supra	PROPN
ftr-450	539	5	note	note	PROPN
ftr-450	539	6	30	30	NUM
ftr-450	539	7	,	,	PUNCT
ftr-450	539	8	at	at	ADP
ftr-450	539	9	'	'	NUM
ftr-450	539	10	21.2	21.2	NUM
ftr-450	539	11	,	,	PUNCT
ftr-450	539	12	at	at	ADP
ftr-450	539	13	1024	1024	NUM
ftr-450	539	14	-	-	SYM
ftr-450	539	15	25	25	NUM
ftr-450	539	16	.	.	PUNCT
ftr-450	539	17	80	80	NUM
ftr-450	539	18	.	.	PUNCT
ftr-450	540	1	immediately	immediately	ADV
ftr-450	540	2	after	after	SCONJ
ftr-450	540	3	mertens	mertens	PROPN
ftr-450	540	4	was	be	AUX
ftr-450	540	5	decided	decide	VERB
ftr-450	540	6	,	,	PUNCT
ftr-450	540	7	the	the	DET
ftr-450	540	8	department	department	NOUN
ftr-450	540	9	of	of	ADP
ftr-450	540	10	labor	labor	NOUN
ftr-450	540	11	sought	seek	VERB
ftr-450	540	12	to	to	PART
ftr-450	540	13	persuade	persuade	VERB
ftr-450	540	14	congress	congress	PROPN
ftr-450	540	15	to	to	PART
ftr-450	540	16	amend	amend	VERB
ftr-450	540	17	erisa	erisa	NOUN
ftr-450	540	18	to	to	PART
ftr-450	540	19	assign	assign	VERB
ftr-450	540	20	fiduciary	fiduciary	ADJ
ftr-450	540	21	responsibility	responsibility	NOUN
ftr-450	540	22	to	to	ADP
ftr-450	540	23	anyone	anyone	PRON
ftr-450	540	24	directly	directly	ADV
ftr-450	540	25	or	or	CCONJ
ftr-450	540	26	indirectly	indirectly	ADV
ftr-450	540	27	involved	involve	VERB
ftr-450	540	28	in	in	ADP
ftr-450	540	29	the	the	DET
ftr-450	540	30	management	management	NOUN
ftr-450	540	31	of	of	ADP
ftr-450	540	32	pension	pension	NOUN
ftr-450	540	33	assets	asset	NOUN
ftr-450	540	34	.	.	PUNCT
ftr-450	541	1	the	the	DET
ftr-450	541	2	senate	senate	PROPN
ftr-450	541	3	labor	labor	PROPN
ftr-450	541	4	committee	committee	PROPN
ftr-450	541	5	drafted	draft	VERB
ftr-450	541	6	an	an	DET
ftr-450	541	7	amendment	amendment	NOUN
ftr-450	541	8	to	to	PART
ftr-450	541	9	erisa	erisa	VERB
ftr-450	541	10	that	that	PRON
ftr-450	541	11	explicitly	explicitly	ADV
ftr-450	541	12	made	make	VERB
ftr-450	541	13	service	service	NOUN
ftr-450	541	14	providers	provider	NOUN
ftr-450	541	15	liable	liable	ADJ
ftr-450	541	16	for	for	ADP
ftr-450	541	17	monetary	monetary	ADJ
ftr-450	541	18	damages	damage	NOUN
ftr-450	541	19	if	if	SCONJ
ftr-450	541	20	they	they	PRON
ftr-450	541	21	aknowingly	aknowingly	ADV
ftr-450	541	22	participate[d]@	participate[d]@	VERB
ftr-450	541	23	in	in	ADP
ftr-450	541	24	fiduciary	fiduciary	ADJ
ftr-450	541	25	breaches	breach	NOUN
ftr-450	541	26	.	.	PUNCT
ftr-450	542	1	chernoff	chernoff	NOUN
ftr-450	542	2	,	,	PUNCT
ftr-450	542	3	supra	supra	PROPN
ftr-450	542	4	note	note	PROPN
ftr-450	542	5	65	65	NUM
ftr-450	542	6	,	,	PUNCT
ftr-450	542	7	at	at	ADP
ftr-450	542	8	1	1	NUM
ftr-450	542	9	.	.	PUNCT
ftr-450	543	1	senator	senator	PROPN
ftr-450	543	2	howard	howard	PROPN
ftr-450	543	3	metzenbaum	metzenbaum	PROPN
ftr-450	543	4	,	,	PUNCT
ftr-450	543	5	with	with	ADP
ftr-450	543	6	input	input	NOUN
ftr-450	543	7	from	from	ADP
ftr-450	543	8	the	the	DET
ftr-450	543	9	department	department	NOUN
ftr-450	543	10	of	of	ADP
ftr-450	543	11	labor	labor	NOUN
ftr-450	543	12	,	,	PUNCT
ftr-450	543	13	drafted	draft	VERB
ftr-450	543	14	the	the	DET
ftr-450	543	15	amendment	amendment	NOUN
ftr-450	543	16	to	to	PART
ftr-450	543	17	reverse	reverse	VERB
ftr-450	543	18	the	the	DET
ftr-450	543	19	supreme	supreme	PROPN
ftr-450	543	20	court	court	PROPN
ftr-450	543	21	=	=	SYM
ftr-450	543	22	s	s	PART
ftr-450	543	23	mertens	mertens	ADJ
ftr-450	543	24	decision	decision	NOUN
ftr-450	543	25	.	.	PUNCT
ftr-450	544	1	see	see	VERB
ftr-450	544	2	chernoff	chernoff	NOUN
ftr-450	544	3	,	,	PUNCT
ftr-450	544	4	supra	supra	PROPN
ftr-450	544	5	note	note	PROPN
ftr-450	544	6	65	65	NUM
ftr-450	544	7	,	,	PUNCT
ftr-450	544	8	at	at	ADP
ftr-450	544	9	2	2	NUM
ftr-450	544	10	.	.	PUNCT
ftr-450	545	1	the	the	DET
ftr-450	545	2	amendment	amendment	NOUN
ftr-450	545	3	was	be	AUX
ftr-450	545	4	later	later	ADV
ftr-450	545	5	defeated	defeat	VERB
ftr-450	545	6	.	.	PUNCT
ftr-450	546	1	i	i	PRON
ftr-450	546	2	d.	d.	PROPN
ftr-450	546	3	81	81	NUM
ftr-450	546	4	.	.	PUNCT
ftr-450	546	5	see	see	VERB
ftr-450	546	6	infra	infra	NOUN
ftr-450	546	7	part	part	NOUN
ftr-450	546	8	ii.c	ii.c	VERB
ftr-450	546	9	.	.	PUNCT
ftr-450	547	1	82	82	NUM
ftr-450	547	2	.	.	PUNCT
ftr-450	548	1	employees	employee	NOUN
ftr-450	548	2	often	often	ADV
ftr-450	548	3	are	be	AUX
ftr-450	548	4	asked	ask	VERB
ftr-450	548	5	to	to	PART
ftr-450	548	6	decide	decide	VERB
ftr-450	548	7	whether	whether	SCONJ
ftr-450	548	8	they	they	PRON
ftr-450	548	9	will	will	AUX
ftr-450	548	10	participate	participate	VERB
ftr-450	548	11	in	in	ADP
ftr-450	548	12	the	the	DET
ftr-450	548	13	plan	plan	NOUN
ftr-450	548	14	,	,	PUNCT
ftr-450	548	15	how	how	SCONJ
ftr-450	548	16	much	much	ADJ
ftr-450	548	17	to	to	PART
ftr-450	548	18	contribute	contribute	VERB
ftr-450	548	19	to	to	ADP
ftr-450	548	20	the	the	DET
ftr-450	548	21	plan	plan	NOUN
ftr-450	548	22	from	from	ADP
ftr-450	548	23	current	current	ADJ
ftr-450	548	24	compensation	compensation	NOUN
ftr-450	548	25	,	,	PUNCT
ftr-450	548	26	how	how	SCONJ
ftr-450	548	27	their	their	PRON
ftr-450	548	28	funds	fund	NOUN
ftr-450	548	29	should	should	AUX
ftr-450	548	30	be	be	AUX
ftr-450	548	31	invested	invest	VERB
ftr-450	548	32	within	within	ADP
ftr-450	548	33	choices	choice	NOUN
ftr-450	548	34	offered	offer	VERB
ftr-450	548	35	by	by	ADP
ftr-450	548	36	the	the	DET
ftr-450	548	37	employer	employer	NOUN
ftr-450	548	38	,	,	PUNCT
ftr-450	548	39	and	and	CCONJ
ftr-450	548	40	finally	finally	ADV
ftr-450	548	41	,	,	PUNCT
ftr-450	548	42	whether	whether	SCONJ
ftr-450	548	43	to	to	PART
ftr-450	548	44	roll	roll	VERB
ftr-450	548	45	over	over	ADP
ftr-450	548	46	lump	lump	NOUN
ftr-450	548	47	sum	sum	NOUN
ftr-450	548	48	distributions	distribution	NOUN
ftr-450	548	49	received	receive	VERB
ftr-450	548	50	from	from	ADP
ftr-450	548	51	the	the	DET
ftr-450	548	52	plans	plan	NOUN
ftr-450	548	53	on	on	ADP
ftr-450	548	54	termination	termination	NOUN
ftr-450	548	55	of	of	ADP
ftr-450	548	56	employment	employment	NOUN
ftr-450	548	57	.	.	PUNCT
ftr-450	549	1	see	see	VERB
ftr-450	549	2	keville	keville	PROPN
ftr-450	549	3	,	,	PUNCT
ftr-450	549	4	supra	supra	PROPN
ftr-450	549	5	note	note	NOUN
ftr-450	549	6	4	4	NUM
ftr-450	549	7	,	,	PUNCT
ftr-450	549	8	at	at	ADP
ftr-450	549	9	549	549	NUM
ftr-450	549	10	-	-	SYM
ftr-450	549	11	51	51	NUM
ftr-450	549	12	.	.	PUNCT
ftr-450	550	1	interestingly	interestingly	ADV
ftr-450	550	2	,	,	PUNCT
ftr-450	550	3	the	the	DET
ftr-450	550	4	reason	reason	NOUN
ftr-450	550	5	most	most	ADJ
ftr-450	550	6	employers	employer	NOUN
ftr-450	550	7	allow	allow	VERB
ftr-450	550	8	participants	participant	NOUN
ftr-450	550	9	to	to	PART
ftr-450	550	10	make	make	VERB
ftr-450	550	11	these	these	DET
ftr-450	550	12	decisions	decision	NOUN
ftr-450	550	13	is	be	AUX
ftr-450	550	14	a	a	DET
ftr-450	550	15	general	general	ADJ
ftr-450	550	16	misconception	misconception	NOUN
ftr-450	550	17	about	about	ADP
ftr-450	550	18	erisa	erisa	NOUN
ftr-450	550	19	.	.	PUNCT
ftr-450	551	1	basically	basically	ADV
ftr-450	551	2	,	,	PUNCT
ftr-450	551	3	employers	employer	NOUN
ftr-450	551	4	who	who	PRON
ftr-450	551	5	sponsor	sponsor	VERB
ftr-450	551	6	qualified	qualified	ADJ
ftr-450	551	7	plans	plan	NOUN
ftr-450	551	8	are	be	AUX
ftr-450	551	9	convinced	convince	VERB
ftr-450	551	10	that	that	SCONJ
ftr-450	551	11	erisa	erisa	NOUN
ftr-450	551	12	'	'	PART
ftr-450	551	13	404(c	404(c	PROPN
ftr-450	551	14	)	)	PUNCT
ftr-450	551	15	protects	protect	VERB
ftr-450	551	16	them	they	PRON
ftr-450	551	17	from	from	ADP
ftr-450	551	18	any	any	DET
ftr-450	551	19	potential	potential	ADJ
ftr-450	551	20	liability	liability	NOUN
ftr-450	551	21	arising	arise	VERB
ftr-450	551	22	out	out	ADP
ftr-450	551	23	of	of	ADP
ftr-450	551	24	the	the	DET
ftr-450	551	25	investment	investment	NOUN
ftr-450	551	26	returns	return	NOUN
ftr-450	551	27	experienced	experience	VERB
ftr-450	551	28	in	in	ADP
ftr-450	551	29	a	a	DET
ftr-450	551	30	participant	participant	NOUN
ftr-450	551	31	=	=	NOUN
ftr-450	551	32	s	s	NOUN
ftr-450	551	33	account	account	NOUN
ftr-450	551	34	if	if	SCONJ
ftr-450	551	35	they	they	PRON
ftr-450	551	36	only	only	ADV
ftr-450	551	37	transferred	transfer	VERB
ftr-450	551	38	investment	investment	NOUN
ftr-450	551	39	responsibility	responsibility	NOUN
ftr-450	551	40	for	for	ADP
ftr-450	551	41	the	the	DET
ftr-450	551	42	account	account	NOUN
ftr-450	551	43	to	to	ADP
ftr-450	551	44	the	the	DET
ftr-450	551	45	participant	participant	NOUN
ftr-450	551	46	.	.	PUNCT
ftr-450	552	1	see	see	VERB
ftr-450	552	2	jeffrey	jeffrey	PROPN
ftr-450	552	3	m.	m.	PROPN
ftr-450	552	4	miller	miller	PROPN
ftr-450	552	5	,	,	PUNCT
ftr-450	552	6	employer	employer	NOUN
ftr-450	552	7	-	-	PUNCT
ftr-450	552	8	directed	direct	VERB
ftr-450	552	9	plans	plan	NOUN
ftr-450	552	10	may	may	AUX
ftr-450	552	11	be	be	AUX
ftr-450	552	12	the	the	DET
ftr-450	552	13	answer	answer	NOUN
ftr-450	552	14	,	,	PUNCT
ftr-450	552	15	pension	pension	NOUN
ftr-450	552	16	mgmt	mgmt	NOUN
ftr-450	552	17	.	.	PROPN
ftr-450	552	18	,	,	PUNCT
ftr-450	552	19	nov	nov	PROPN
ftr-450	552	20	.	.	PROPN
ftr-450	552	21	1994	1994	NUM
ftr-450	552	22	,	,	PUNCT
ftr-450	552	23	at	at	ADP
ftr-450	552	24	30	30	NUM
ftr-450	552	25	.	.	PUNCT
ftr-450	553	1	628	628	NUM
ftr-450	553	2	florida	florida	PROPN
ftr-450	553	3	tax	tax	NOUN
ftr-450	553	4	review	review	NOUN
ftr-450	553	5	[	[	X
ftr-450	553	6	vol	vol	NOUN
ftr-450	553	7	.	.	PUNCT
ftr-450	554	1	4:9	4:9	NUM
ftr-450	554	2	participant	participant	ADJ
ftr-450	554	3	directed	direct	VERB
ftr-450	554	4	plans.83	plans.83	PROPN
ftr-450	554	5	participant	participant	NOUN
ftr-450	554	6	directed	direct	VERB
ftr-450	554	7	plans	plan	NOUN
ftr-450	554	8	cover	cover	VERB
ftr-450	554	9	approximately	approximately	ADV
ftr-450	554	10	25	25	NUM
ftr-450	554	11	million	million	NUM
ftr-450	554	12	employees	employee	NOUN
ftr-450	554	13	,	,	PUNCT
ftr-450	554	14	and	and	CCONJ
ftr-450	554	15	represent	represent	VERB
ftr-450	554	16	the	the	DET
ftr-450	554	17	fastest	fast	ADJ
ftr-450	554	18	growing	grow	VERB
ftr-450	554	19	component	component	NOUN
ftr-450	554	20	of	of	ADP
ftr-450	554	21	the	the	DET
ftr-450	554	22	private	private	ADJ
ftr-450	554	23	sector	sector	NOUN
ftr-450	554	24	retirement	retirement	NOUN
ftr-450	554	25	system.84	system.84	PROPN
ftr-450	554	26	in	in	ADP
ftr-450	554	27	participant	participant	ADJ
ftr-450	554	28	directed	direct	VERB
ftr-450	554	29	plans	plan	NOUN
ftr-450	554	30	,	,	PUNCT
ftr-450	554	31	employees	employee	NOUN
ftr-450	554	32	decide	decide	VERB
ftr-450	554	33	not	not	PART
ftr-450	554	34	only	only	ADV
ftr-450	554	35	whether	whether	SCONJ
ftr-450	554	36	to	to	PART
ftr-450	554	37	participate	participate	VERB
ftr-450	554	38	,	,	PUNCT
ftr-450	554	39	and	and	CCONJ
ftr-450	554	40	the	the	DET
ftr-450	554	41	level	level	NOUN
ftr-450	554	42	of	of	ADP
ftr-450	554	43	compensation	compensation	NOUN
ftr-450	554	44	to	to	PART
ftr-450	554	45	be	be	AUX
ftr-450	554	46	contributed	contribute	VERB
ftr-450	554	47	to	to	ADP
ftr-450	554	48	the	the	DET
ftr-450	554	49	plan	plan	NOUN
ftr-450	554	50	by	by	ADP
ftr-450	554	51	the	the	DET
ftr-450	554	52	employer	employer	NOUN
ftr-450	554	53	on	on	ADP
ftr-450	554	54	their	their	PRON
ftr-450	554	55	behalves	behalf	NOUN
ftr-450	554	56	,	,	PUNCT
ftr-450	554	57	but	but	CCONJ
ftr-450	554	58	also	also	ADV
ftr-450	554	59	the	the	DET
ftr-450	554	60	manner	manner	NOUN
ftr-450	554	61	in	in	ADP
ftr-450	554	62	which	which	PRON
ftr-450	554	63	their	their	PRON
ftr-450	554	64	accounts	account	NOUN
ftr-450	554	65	are	be	AUX
ftr-450	554	66	to	to	PART
ftr-450	554	67	be	be	AUX
ftr-450	554	68	invested.85	invested.85	VERB
ftr-450	554	69	in	in	ADP
ftr-450	554	70	such	such	ADJ
ftr-450	554	71	plans	plan	NOUN
ftr-450	554	72	,	,	PUNCT
ftr-450	554	73	the	the	DET
ftr-450	554	74	individual	individual	ADJ
ftr-450	554	75	decisions	decision	NOUN
ftr-450	554	76	made	make	VERB
ftr-450	554	77	by	by	ADP
ftr-450	554	78	plan	plan	NOUN
ftr-450	554	79	participants	participant	NOUN
ftr-450	554	80	ultimately	ultimately	ADV
ftr-450	554	81	determine	determine	VERB
ftr-450	554	82	the	the	DET
ftr-450	554	83	adequacy	adequacy	NOUN
ftr-450	554	84	of	of	ADP
ftr-450	554	85	the	the	DET
ftr-450	554	86	retirement	retirement	NOUN
ftr-450	554	87	benefit	benefit	NOUN
ftr-450	554	88	.	.	PUNCT
ftr-450	555	1	notwithstanding	notwithstanding	ADP
ftr-450	555	2	the	the	DET
ftr-450	555	3	significance	significance	NOUN
ftr-450	555	4	of	of	ADP
ftr-450	555	5	the	the	DET
ftr-450	555	6	investment	investment	NOUN
ftr-450	555	7	decisions	decision	NOUN
ftr-450	555	8	,	,	PUNCT
ftr-450	555	9	however	however	ADV
ftr-450	555	10	,	,	PUNCT
ftr-450	555	11	erisa	erisa	NOUN
ftr-450	555	12	currently	currently	ADV
ftr-450	555	13	imposes	impose	VERB
ftr-450	555	14	no	no	DET
ftr-450	555	15	additional	additional	ADJ
ftr-450	555	16	notification	notification	NOUN
ftr-450	555	17	or	or	CCONJ
ftr-450	555	18	education	education	NOUN
ftr-450	555	19	requirements	requirement	NOUN
ftr-450	555	20	on	on	ADP
ftr-450	555	21	employers	employer	NOUN
ftr-450	555	22	who	who	PRON
ftr-450	555	23	sponsor	sponsor	VERB
ftr-450	555	24	participant	participant	NOUN
ftr-450	555	25	directed	direct	VERB
ftr-450	555	26	plans	plan	NOUN
ftr-450	555	27	.	.	PUNCT
ftr-450	556	1	erisa	erisa	NOUN
ftr-450	556	2	=	=	PROPN
ftr-450	556	3	s	s	PART
ftr-450	556	4	general	general	ADJ
ftr-450	556	5	fiduciary	fiduciary	ADJ
ftr-450	556	6	standards	standard	NOUN
ftr-450	556	7	govern	govern	VERB
ftr-450	556	8	the	the	DET
ftr-450	556	9	plan	plan	NOUN
ftr-450	556	10	=	=	SYM
ftr-450	556	11	s	s	PART
ftr-450	556	12	notification	notification	NOUN
ftr-450	556	13	and	and	CCONJ
ftr-450	556	14	investment	investment	NOUN
ftr-450	556	15	practices	practice	NOUN
ftr-450	556	16	.	.	PUNCT
ftr-450	557	1	thus	thus	ADV
ftr-450	557	2	,	,	PUNCT
ftr-450	557	3	participant	participant	ADJ
ftr-450	557	4	directed	direct	VERB
ftr-450	557	5	plans	plan	NOUN
ftr-450	557	6	raise	raise	VERB
ftr-450	557	7	an	an	DET
ftr-450	557	8	additional	additional	ADJ
ftr-450	557	9	question	question	NOUN
ftr-450	557	10	about	about	ADP
ftr-450	557	11	the	the	DET
ftr-450	557	12	adequacy	adequacy	NOUN
ftr-450	557	13	of	of	ADP
ftr-450	557	14	erisa	erisa	NOUN
ftr-450	557	15	=	=	SYM
ftr-450	557	16	s	s	PART
ftr-450	557	17	fiduciary	fiduciary	ADJ
ftr-450	557	18	rules	rule	NOUN
ftr-450	557	19	.	.	PUNCT
ftr-450	558	1	is	be	AUX
ftr-450	558	2	it	it	PRON
ftr-450	558	3	appropriate	appropriate	ADJ
ftr-450	558	4	to	to	PART
ftr-450	558	5	allow	allow	VERB
ftr-450	558	6	employers	employer	NOUN
ftr-450	558	7	to	to	PART
ftr-450	558	8	shift	shift	VERB
ftr-450	558	9	the	the	DET
ftr-450	558	10	responsibility	responsibility	NOUN
ftr-450	558	11	of	of	ADP
ftr-450	558	12	making	make	VERB
ftr-450	558	13	critical	critical	ADJ
ftr-450	558	14	investment	investment	NOUN
ftr-450	558	15	decisions	decision	NOUN
ftr-450	558	16	to	to	PART
ftr-450	558	17	plan	plan	VERB
ftr-450	558	18	participants	participant	NOUN
ftr-450	558	19	,	,	PUNCT
ftr-450	558	20	who	who	PRON
ftr-450	558	21	typically	typically	ADV
ftr-450	558	22	lack	lack	VERB
ftr-450	558	23	professional	professional	ADJ
ftr-450	558	24	financial	financial	ADJ
ftr-450	558	25	training?86	training?86	PROPN
ftr-450	558	26	section	section	NOUN
ftr-450	558	27	404(c	404(c	PROPN
ftr-450	558	28	)	)	PUNCT
ftr-450	558	29	safe	safe	ADJ
ftr-450	558	30	harbor	harbor	NOUN
ftr-450	558	31	plans	plan	NOUN
ftr-450	558	32	(	(	PUNCT
ftr-450	558	33	discussed	discuss	VERB
ftr-450	558	34	below	below	ADV
ftr-450	558	35	)	)	PUNCT
ftr-450	558	36	raise	raise	VERB
ftr-450	558	37	even	even	ADV
ftr-450	558	38	more	more	ADJ
ftr-450	558	39	concerns	concern	NOUN
ftr-450	558	40	regarding	regard	VERB
ftr-450	558	41	the	the	DET
ftr-450	558	42	adequacy	adequacy	NOUN
ftr-450	558	43	of	of	ADP
ftr-450	558	44	erisa	erisa	NOUN
ftr-450	558	45	=	=	SYM
ftr-450	558	46	s	s	PART
ftr-450	558	47	fiduciary	fiduciary	ADJ
ftr-450	558	48	rules	rule	NOUN
ftr-450	558	49	because	because	SCONJ
ftr-450	558	50	under	under	ADP
ftr-450	558	51	such	such	ADJ
ftr-450	558	52	plans	plan	NOUN
ftr-450	558	53	,	,	PUNCT
ftr-450	558	54	the	the	DET
ftr-450	558	55	employer	employer	NOUN
ftr-450	558	56	and	and	CCONJ
ftr-450	558	57	other	other	ADJ
ftr-450	558	58	plan	plan	NOUN
ftr-450	558	59	fiduciaries	fiduciary	NOUN
ftr-450	558	60	are	be	AUX
ftr-450	558	61	almost	almost	ADV
ftr-450	558	62	completely	completely	ADV
ftr-450	558	63	insulated	insulate	VERB
ftr-450	558	64	from	from	ADP
ftr-450	558	65	fiduciary	fiduciary	ADJ
ftr-450	558	66	liability	liability	NOUN
ftr-450	558	67	for	for	ADP
ftr-450	558	68	the	the	DET
ftr-450	558	69	poor	poor	ADJ
ftr-450	558	70	investment	investment	NOUN
ftr-450	558	71	decisions	decision	NOUN
ftr-450	558	72	made	make	VERB
ftr-450	558	73	by	by	ADP
ftr-450	558	74	plan	plan	NOUN
ftr-450	558	75	participants	participant	NOUN
ftr-450	558	76	.	.	PUNCT
ftr-450	559	1	1	1	X
ftr-450	559	2	.	.	X
ftr-450	559	3	investment	investment	NOUN
ftr-450	559	4	practices	practice	NOUN
ftr-450	559	5	and	and	CCONJ
ftr-450	559	6	participant	participant	NOUN
ftr-450	559	7	directed	direct	VERB
ftr-450	559	8	plans.cin	plans.cin	X
ftr-450	559	9	employer	employer	NOUN
ftr-450	559	10	directed	direct	VERB
ftr-450	559	11	plans	plan	NOUN
ftr-450	559	12	,	,	PUNCT
ftr-450	559	13	a	a	DET
ftr-450	559	14	plan	plan	NOUN
ftr-450	559	15	administrator	administrator	NOUN
ftr-450	559	16	or	or	CCONJ
ftr-450	559	17	an	an	DET
ftr-450	559	18	investment	investment	NOUN
ftr-450	559	19	professional	professional	NOUN
ftr-450	559	20	typically	typically	ADV
ftr-450	559	21	controls	control	VERB
ftr-450	559	22	the	the	DET
ftr-450	559	23	plan	plan	NOUN
ftr-450	559	24	investments.87	investments.87	VERB
ftr-450	559	25	the	the	DET
ftr-450	559	26	investment	investment	NOUN
ftr-450	559	27	manager	manager	NOUN
ftr-450	559	28	is	be	AUX
ftr-450	559	29	required	require	VERB
ftr-450	559	30	to	to	PART
ftr-450	559	31	allocate	allocate	VERB
ftr-450	559	32	investments	investment	NOUN
ftr-450	559	33	in	in	ADP
ftr-450	559	34	a	a	DET
ftr-450	559	35	manner	manner	NOUN
ftr-450	559	36	that	that	PRON
ftr-450	559	37	offers	offer	VERB
ftr-450	559	38	protection	protection	NOUN
ftr-450	559	39	against	against	ADP
ftr-450	559	40	inflation	inflation	NOUN
ftr-450	559	41	,	,	PUNCT
ftr-450	559	42	market	market	NOUN
ftr-450	559	43	fluctuations	fluctuation	NOUN
ftr-450	559	44	,	,	PUNCT
ftr-450	559	45	and	and	CCONJ
ftr-450	559	46	unfavorable	unfavorable	ADJ
ftr-450	559	47	market	market	NOUN
ftr-450	559	48	performance.88	performance.88	NOUN
ftr-450	559	49	in	in	ADP
ftr-450	559	50	participant	participant	ADJ
ftr-450	559	51	directed	direct	VERB
ftr-450	559	52	plans	plan	NOUN
ftr-450	559	53	,	,	PUNCT
ftr-450	559	54	the	the	DET
ftr-450	559	55	same	same	ADJ
ftr-450	559	56	investment	investment	NOUN
ftr-450	559	57	strategy	strategy	NOUN
ftr-450	559	58	is	be	AUX
ftr-450	559	59	desirable	desirable	ADJ
ftr-450	559	60	,	,	PUNCT
ftr-450	559	61	but	but	CCONJ
ftr-450	559	62	generally	generally	ADV
ftr-450	559	63	not	not	PART
ftr-450	559	64	83	83	NUM
ftr-450	559	65	.	.	PUNCT
ftr-450	560	1	participant	participant	PROPN
ftr-450	560	2	directed	direct	VERB
ftr-450	560	3	plans	plan	NOUN
ftr-450	560	4	are	be	AUX
ftr-450	560	5	typically	typically	ADV
ftr-450	560	6	401(k	401(k	NOUN
ftr-450	560	7	)	)	PUNCT
ftr-450	560	8	plans	plan	NOUN
ftr-450	560	9	;	;	PUNCT
ftr-450	560	10	however	however	ADV
ftr-450	560	11	,	,	PUNCT
ftr-450	560	12	other	other	ADJ
ftr-450	560	13	defined	define	VERB
ftr-450	560	14	contribution	contribution	NOUN
ftr-450	560	15	plans	plan	NOUN
ftr-450	560	16	also	also	ADV
ftr-450	560	17	may	may	AUX
ftr-450	560	18	give	give	VERB
ftr-450	560	19	participants	participant	NOUN
ftr-450	560	20	the	the	DET
ftr-450	560	21	responsibility	responsibility	NOUN
ftr-450	560	22	of	of	ADP
ftr-450	560	23	choosing	choose	VERB
ftr-450	560	24	how	how	SCONJ
ftr-450	560	25	the	the	DET
ftr-450	560	26	plan	plan	NOUN
ftr-450	560	27	assets	asset	NOUN
ftr-450	560	28	are	be	AUX
ftr-450	560	29	to	to	PART
ftr-450	560	30	be	be	AUX
ftr-450	560	31	invested	invest	VERB
ftr-450	560	32	.	.	PUNCT
ftr-450	561	1	in	in	ADP
ftr-450	561	2	addition	addition	NOUN
ftr-450	561	3	to	to	ADP
ftr-450	561	4	the	the	DET
ftr-450	561	5	self	self	NOUN
ftr-450	561	6	-	-	PUNCT
ftr-450	561	7	directed	direct	VERB
ftr-450	561	8	feature	feature	NOUN
ftr-450	561	9	,	,	PUNCT
ftr-450	561	10	401(k	401(k	PROPN
ftr-450	561	11	)	)	PUNCT
ftr-450	561	12	plans	plan	NOUN
ftr-450	561	13	often	often	ADV
ftr-450	561	14	require	require	VERB
ftr-450	561	15	participants	participant	NOUN
ftr-450	561	16	to	to	PART
ftr-450	561	17	make	make	VERB
ftr-450	561	18	numerous	numerous	ADJ
ftr-450	561	19	other	other	ADJ
ftr-450	561	20	decisions	decision	NOUN
ftr-450	561	21	about	about	ADP
ftr-450	561	22	their	their	PRON
ftr-450	561	23	retirement	retirement	NOUN
ftr-450	561	24	security	security	NOUN
ftr-450	561	25	.	.	PUNCT
ftr-450	562	1	84	84	NUM
ftr-450	562	2	.	.	PUNCT
ftr-450	563	1	marlene	marlene	PROPN
ftr-450	563	2	givant	givant	PROPN
ftr-450	563	3	star	star	PROPN
ftr-450	563	4	,	,	PUNCT
ftr-450	563	5	participants	participant	NOUN
ftr-450	563	6	in	in	ADP
ftr-450	563	7	a	a	DET
ftr-450	563	8	quandry	quandry	NOUN
ftr-450	563	9	about	about	ADP
ftr-450	563	10	plan	plan	NOUN
ftr-450	563	11	options	option	NOUN
ftr-450	563	12	,	,	PUNCT
ftr-450	563	13	pens	pen	NOUN
ftr-450	563	14	.	.	PUNCT
ftr-450	563	15	&	&	CCONJ
ftr-450	563	16	inv	inv	PROPN
ftr-450	563	17	.	.	PROPN
ftr-450	563	18	,	,	PUNCT
ftr-450	563	19	oct	oct	PROPN
ftr-450	563	20	.	.	PROPN
ftr-450	563	21	17	17	NUM
ftr-450	563	22	,	,	PUNCT
ftr-450	563	23	1994	1994	NUM
ftr-450	563	24	,	,	PUNCT
ftr-450	563	25	at	at	ADP
ftr-450	563	26	19	19	NUM
ftr-450	563	27	.	.	PUNCT
ftr-450	564	1	the	the	DET
ftr-450	564	2	number	number	NOUN
ftr-450	564	3	of	of	ADP
ftr-450	564	4	participant	participant	ADJ
ftr-450	564	5	directed	direct	VERB
ftr-450	564	6	401(k	401(k	PROPN
ftr-450	564	7	)	)	PUNCT
ftr-450	564	8	plans	plan	NOUN
ftr-450	564	9	has	have	AUX
ftr-450	564	10	grown	grow	VERB
ftr-450	564	11	rapidly	rapidly	ADV
ftr-450	564	12	.	.	PUNCT
ftr-450	565	1	participation	participation	NOUN
ftr-450	565	2	in	in	ADP
ftr-450	565	3	such	such	ADJ
ftr-450	565	4	plans	plan	NOUN
ftr-450	565	5	increased	increase	VERB
ftr-450	565	6	by	by	ADP
ftr-450	565	7	approximately	approximately	ADV
ftr-450	565	8	45	45	NUM
ftr-450	565	9	%	%	NOUN
ftr-450	565	10	from	from	ADP
ftr-450	565	11	1983	1983	NUM
ftr-450	565	12	to	to	ADP
ftr-450	565	13	1993	1993	NUM
ftr-450	565	14	,	,	PUNCT
ftr-450	565	15	attributable	attributable	ADJ
ftr-450	565	16	in	in	ADP
ftr-450	565	17	large	large	ADJ
ftr-450	565	18	part	part	NOUN
ftr-450	565	19	to	to	ADP
ftr-450	565	20	the	the	DET
ftr-450	565	21	creation	creation	NOUN
ftr-450	565	22	of	of	ADP
ftr-450	565	23	new	new	ADJ
ftr-450	565	24	retirement	retirement	NOUN
ftr-450	565	25	plans	plan	NOUN
ftr-450	565	26	by	by	ADP
ftr-450	565	27	small	small	ADJ
ftr-450	565	28	businesses	business	NOUN
ftr-450	565	29	.	.	PUNCT
ftr-450	566	1	see	see	VERB
ftr-450	566	2	canan	canan	PROPN
ftr-450	566	3	,	,	PUNCT
ftr-450	566	4	supra	supra	PROPN
ftr-450	566	5	note	note	PROPN
ftr-450	566	6	30	30	NUM
ftr-450	566	7	,	,	PUNCT
ftr-450	566	8	at	at	ADP
ftr-450	566	9	'	'	NUM
ftr-450	566	10	16.3	16.3	NUM
ftr-450	566	11	,	,	PUNCT
ftr-450	566	12	at	at	ADP
ftr-450	566	13	788	788	NUM
ftr-450	566	14	.	.	PUNCT
ftr-450	566	15	85	85	NUM
ftr-450	566	16	.	.	PUNCT
ftr-450	567	1	the	the	DET
ftr-450	567	2	investment	investment	NOUN
ftr-450	567	3	choice	choice	NOUN
ftr-450	567	4	is	be	AUX
ftr-450	567	5	made	make	VERB
ftr-450	567	6	among	among	ADP
ftr-450	567	7	the	the	DET
ftr-450	567	8	investment	investment	NOUN
ftr-450	567	9	options	option	NOUN
ftr-450	567	10	offered	offer	VERB
ftr-450	567	11	by	by	ADP
ftr-450	567	12	the	the	DET
ftr-450	567	13	employer	employer	NOUN
ftr-450	567	14	.	.	PUNCT
ftr-450	568	1	86	86	NUM
ftr-450	568	2	.	.	PUNCT
ftr-450	569	1	see	see	VERB
ftr-450	569	2	mary	mary	PROPN
ftr-450	569	3	rowland	rowland	PROPN
ftr-450	569	4	,	,	PUNCT
ftr-450	569	5	taking	take	VERB
ftr-450	569	6	the	the	DET
ftr-450	569	7	power	power	NOUN
ftr-450	569	8	of	of	ADP
ftr-450	569	9	the	the	DET
ftr-450	569	10	401(k	401(k	PROPN
ftr-450	569	11	)	)	PUNCT
ftr-450	569	12	,	,	PUNCT
ftr-450	569	13	and	and	CCONJ
ftr-450	569	14	handing	hand	VERB
ftr-450	569	15	it	it	PRON
ftr-450	569	16	to	to	ADP
ftr-450	569	17	someone	someone	PRON
ftr-450	569	18	else	else	ADV
ftr-450	569	19	,	,	PUNCT
ftr-450	569	20	n.y	n.y	PROPN
ftr-450	569	21	.	.	PROPN
ftr-450	569	22	times	times	PROPN
ftr-450	569	23	,	,	PUNCT
ftr-450	569	24	june	june	PROPN
ftr-450	569	25	18	18	NUM
ftr-450	569	26	,	,	PUNCT
ftr-450	569	27	1995	1995	NUM
ftr-450	569	28	,	,	PUNCT
ftr-450	569	29	at	at	ADP
ftr-450	569	30	f5	f5	NOUN
ftr-450	569	31	(	(	PUNCT
ftr-450	569	32	stating	state	VERB
ftr-450	569	33	that	that	SCONJ
ftr-450	569	34	some	some	DET
ftr-450	569	35	plan	plan	NOUN
ftr-450	569	36	participants	participant	NOUN
ftr-450	569	37	have	have	AUX
ftr-450	569	38	recognized	recognize	VERB
ftr-450	569	39	their	their	PRON
ftr-450	569	40	own	own	ADJ
ftr-450	569	41	inadequacies	inadequacy	NOUN
ftr-450	569	42	regarding	regard	VERB
ftr-450	569	43	investment	investment	NOUN
ftr-450	569	44	management	management	NOUN
ftr-450	569	45	and	and	CCONJ
ftr-450	569	46	have	have	AUX
ftr-450	569	47	turned	turn	VERB
ftr-450	569	48	their	their	PRON
ftr-450	569	49	retirement	retirement	NOUN
ftr-450	569	50	accounts	account	NOUN
ftr-450	569	51	over	over	ADP
ftr-450	569	52	to	to	ADP
ftr-450	569	53	outside	outside	ADJ
ftr-450	569	54	stockbrokers	stockbroker	NOUN
ftr-450	569	55	)	)	PUNCT
ftr-450	569	56	.	.	PUNCT
ftr-450	570	1	87	87	NUM
ftr-450	570	2	.	.	PUNCT
ftr-450	571	1	see	see	VERB
ftr-450	571	2	keville	keville	PROPN
ftr-450	571	3	,	,	PUNCT
ftr-450	571	4	supra	supra	PROPN
ftr-450	571	5	note	note	NOUN
ftr-450	571	6	4	4	NUM
ftr-450	571	7	,	,	PUNCT
ftr-450	571	8	at	at	ADP
ftr-450	571	9	543	543	NUM
ftr-450	571	10	-	-	SYM
ftr-450	571	11	44	44	NUM
ftr-450	571	12	.	.	PUNCT
ftr-450	571	13	88	88	NUM
ftr-450	571	14	.	.	PUNCT
ftr-450	572	1	diversification	diversification	NOUN
ftr-450	572	2	is	be	AUX
ftr-450	572	3	key	key	ADJ
ftr-450	572	4	to	to	ADP
ftr-450	572	5	success	success	NOUN
ftr-450	572	6	of	of	ADP
ftr-450	572	7	section	section	NOUN
ftr-450	572	8	401(k	401(k	PROPN
ftr-450	572	9	)	)	PUNCT
ftr-450	572	10	investments	investment	NOUN
ftr-450	572	11	,	,	PUNCT
ftr-450	572	12	aspa	aspa	PROPN
ftr-450	572	13	told	tell	VERB
ftr-450	572	14	,	,	PUNCT
ftr-450	572	15	17	17	NUM
ftr-450	572	16	pens	pen	NOUN
ftr-450	572	17	.	.	PUNCT
ftr-450	573	1	&	&	CCONJ
ftr-450	574	1	ben	ben	PROPN
ftr-450	574	2	.	.	PROPN
ftr-450	574	3	rep	rep	PROPN
ftr-450	574	4	.	.	PROPN
ftr-450	574	5	(	(	PUNCT
ftr-450	574	6	bna	bna	PROPN
ftr-450	574	7	)	)	PUNCT
ftr-450	574	8	1243	1243	NUM
ftr-450	574	9	(	(	PUNCT
ftr-450	574	10	july	july	PROPN
ftr-450	574	11	16	16	NUM
ftr-450	574	12	,	,	PUNCT
ftr-450	574	13	1990	1990	NUM
ftr-450	574	14	)	)	PUNCT
ftr-450	575	1	[	[	X
ftr-450	575	2	hereinafter	hereinafter	NOUN
ftr-450	575	3	diversification	diversification	NOUN
ftr-450	575	4	]	]	PUNCT
ftr-450	575	5	.	.	PUNCT
ftr-450	575	6	2000	2000	NUM
ftr-450	575	7	]	]	PUNCT
ftr-450	575	8	rethinking	rethink	VERB
ftr-450	575	9	the	the	DET
ftr-450	575	10	risk	risk	NOUN
ftr-450	575	11	of	of	ADP
ftr-450	575	12	defined	define	VERB
ftr-450	575	13	contribution	contribution	NOUN
ftr-450	575	14	plans	plan	NOUN
ftr-450	575	15	629	629	NUM
ftr-450	575	16	utilized	utilize	VERB
ftr-450	575	17	because	because	SCONJ
ftr-450	575	18	employees	employee	NOUN
ftr-450	575	19	often	often	ADV
ftr-450	575	20	have	have	AUX
ftr-450	575	21	not	not	PART
ftr-450	575	22	had	have	VERB
ftr-450	575	23	sufficient	sufficient	ADJ
ftr-450	575	24	investment	investment	NOUN
ftr-450	575	25	training	training	NOUN
ftr-450	575	26	to	to	PART
ftr-450	575	27	achieve	achieve	VERB
ftr-450	575	28	this	this	DET
ftr-450	575	29	result.89	result.89	NOUN
ftr-450	575	30	89	89	NUM
ftr-450	575	31	.	.	PUNCT
ftr-450	576	1	insufficient	insufficient	ADJ
ftr-450	576	2	financial	financial	ADJ
ftr-450	576	3	training	training	NOUN
ftr-450	576	4	has	have	AUX
ftr-450	576	5	been	be	AUX
ftr-450	576	6	cited	cite	VERB
ftr-450	576	7	most	most	ADV
ftr-450	576	8	frequently	frequently	ADV
ftr-450	576	9	as	as	ADP
ftr-450	576	10	the	the	DET
ftr-450	576	11	explanation	explanation	NOUN
ftr-450	576	12	for	for	ADP
ftr-450	576	13	why	why	SCONJ
ftr-450	576	14	participants	participant	NOUN
ftr-450	576	15	use	use	VERB
ftr-450	576	16	overly	overly	ADV
ftr-450	576	17	conservative	conservative	ADJ
ftr-450	576	18	investment	investment	NOUN
ftr-450	576	19	strategies	strategy	NOUN
ftr-450	576	20	.	.	PUNCT
ftr-450	577	1	i	i	PRON
ftr-450	577	2	d.	d.	PROPN
ftr-450	577	3	at	at	ADP
ftr-450	577	4	1243	1243	NUM
ftr-450	577	5	.	.	PUNCT
ftr-450	578	1	630	630	NUM
ftr-450	578	2	florida	florida	PROPN
ftr-450	578	3	tax	tax	NOUN
ftr-450	578	4	review	review	NOUN
ftr-450	578	5	[	[	X
ftr-450	578	6	vol	vol	NOUN
ftr-450	578	7	.	.	PUNCT
ftr-450	578	8	4:9	4:9	NUM
ftr-450	579	1	the	the	DET
ftr-450	579	2	modern	modern	ADJ
ftr-450	579	3	portfolio	portfolio	NOUN
ftr-450	579	4	theory	theory	NOUN
ftr-450	579	5	of	of	ADP
ftr-450	579	6	investment	investment	NOUN
ftr-450	579	7	explains	explain	VERB
ftr-450	579	8	that	that	SCONJ
ftr-450	579	9	an	an	DET
ftr-450	579	10	adequately	adequately	ADV
ftr-450	579	11	diversified	diversify	VERB
ftr-450	579	12	portfolio	portfolio	NOUN
ftr-450	579	13	should	should	AUX
ftr-450	579	14	include	include	VERB
ftr-450	579	15	an	an	DET
ftr-450	579	16	appropriate	appropriate	ADJ
ftr-450	579	17	balance	balance	NOUN
ftr-450	579	18	of	of	ADP
ftr-450	579	19	stocks	stock	NOUN
ftr-450	579	20	,	,	PUNCT
ftr-450	579	21	bonds	bond	NOUN
ftr-450	579	22	,	,	PUNCT
ftr-450	579	23	and	and	CCONJ
ftr-450	579	24	stable	stable	ADJ
ftr-450	579	25	valued	value	VERB
ftr-450	579	26	funds.90	funds.90	PROPN
ftr-450	579	27	however	however	ADV
ftr-450	579	28	,	,	PUNCT
ftr-450	579	29	inexperienced	inexperienced	ADJ
ftr-450	579	30	participants	participant	NOUN
ftr-450	579	31	generally	generally	ADV
ftr-450	579	32	fail	fail	VERB
ftr-450	579	33	to	to	PART
ftr-450	579	34	adequately	adequately	ADV
ftr-450	579	35	diversify	diversify	VERB
ftr-450	579	36	their	their	PRON
ftr-450	579	37	retirement	retirement	NOUN
ftr-450	579	38	accounts	account	NOUN
ftr-450	579	39	,	,	PUNCT
ftr-450	579	40	investing	invest	VERB
ftr-450	579	41	disproportionately	disproportionately	ADV
ftr-450	579	42	in	in	ADP
ftr-450	579	43	stable	stable	ADJ
ftr-450	579	44	value	value	NOUN
ftr-450	579	45	funds.91	funds.91	NOUN
ftr-450	579	46	because	because	SCONJ
ftr-450	579	47	a	a	DET
ftr-450	579	48	balanced	balanced	ADJ
ftr-450	579	49	investment	investment	NOUN
ftr-450	579	50	portfolio	portfolio	NOUN
ftr-450	579	51	provides	provide	VERB
ftr-450	579	52	a	a	DET
ftr-450	579	53	better	well	ADJ
ftr-450	579	54	relationship	relationship	NOUN
ftr-450	579	55	between	between	ADP
ftr-450	579	56	return	return	NOUN
ftr-450	579	57	and	and	CCONJ
ftr-450	579	58	risk	risk	NOUN
ftr-450	579	59	,	,	PUNCT
ftr-450	579	60	the	the	DET
ftr-450	579	61	failure	failure	NOUN
ftr-450	579	62	to	to	PART
ftr-450	579	63	adequately	adequately	ADV
ftr-450	579	64	diversify	diversify	VERB
ftr-450	579	65	investment	investment	NOUN
ftr-450	579	66	portfolios	portfolio	NOUN
ftr-450	579	67	adversely	adversely	ADV
ftr-450	579	68	affects	affect	VERB
ftr-450	579	69	retirement	retirement	NOUN
ftr-450	579	70	income	income	NOUN
ftr-450	579	71	security	security	NOUN
ftr-450	579	72	.	.	PUNCT
ftr-450	580	1	a	a	DET
ftr-450	580	2	high	high	ADJ
ftr-450	580	3	concentration	concentration	NOUN
ftr-450	580	4	of	of	ADP
ftr-450	580	5	stable	stable	ADJ
ftr-450	580	6	value	value	NOUN
ftr-450	580	7	,	,	PUNCT
ftr-450	580	8	low	low	ADJ
ftr-450	580	9	-	-	PUNCT
ftr-450	580	10	yield	yield	NOUN
ftr-450	580	11	investments	investment	NOUN
ftr-450	580	12	generally	generally	ADV
ftr-450	580	13	produces	produce	VERB
ftr-450	580	14	insufficient	insufficient	ADJ
ftr-450	580	15	investment	investment	NOUN
ftr-450	580	16	income	income	NOUN
ftr-450	580	17	over	over	ADP
ftr-450	580	18	one	one	NUM
ftr-450	580	19	=	=	SYM
ftr-450	580	20	s	s	NOUN
ftr-450	580	21	working	work	VERB
ftr-450	580	22	life	life	NOUN
ftr-450	580	23	to	to	PART
ftr-450	580	24	provide	provide	VERB
ftr-450	580	25	financial	financial	ADJ
ftr-450	580	26	security	security	NOUN
ftr-450	580	27	for	for	ADP
ftr-450	580	28	the	the	DET
ftr-450	580	29	retirement	retirement	NOUN
ftr-450	580	30	years.92	years.92	NOUN
ftr-450	580	31	consequently	consequently	ADV
ftr-450	580	32	,	,	PUNCT
ftr-450	580	33	a	a	DET
ftr-450	580	34	participant	participant	NOUN
ftr-450	580	35	who	who	PRON
ftr-450	580	36	disproportionately	disproportionately	ADV
ftr-450	580	37	invests	invest	VERB
ftr-450	580	38	in	in	ADP
ftr-450	580	39	stable	stable	ADJ
ftr-450	580	40	valued	value	VERB
ftr-450	580	41	instruments	instrument	NOUN
ftr-450	580	42	would	would	AUX
ftr-450	580	43	have	have	VERB
ftr-450	580	44	to	to	PART
ftr-450	580	45	save	save	VERB
ftr-450	580	46	greater	great	ADJ
ftr-450	580	47	amounts	amount	NOUN
ftr-450	580	48	to	to	PART
ftr-450	580	49	be	be	AUX
ftr-450	580	50	in	in	ADP
ftr-450	580	51	the	the	DET
ftr-450	580	52	same	same	ADJ
ftr-450	580	53	position	position	NOUN
ftr-450	580	54	at	at	ADP
ftr-450	580	55	retirement	retirement	NOUN
ftr-450	580	56	as	as	ADP
ftr-450	580	57	a	a	DET
ftr-450	580	58	participant	participant	NOUN
ftr-450	580	59	who	who	PRON
ftr-450	580	60	sufficiently	sufficiently	ADV
ftr-450	580	61	diversified	diversify	VERB
ftr-450	580	62	their	their	PRON
ftr-450	580	63	investment	investment	NOUN
ftr-450	580	64	portfolio.93	portfolio.93	NOUN
ftr-450	580	65	not	not	PART
ftr-450	580	66	only	only	ADV
ftr-450	580	67	are	be	AUX
ftr-450	580	68	inexperienced	inexperienced	ADJ
ftr-450	580	69	investors	investor	NOUN
ftr-450	580	70	likely	likely	ADJ
ftr-450	580	71	to	to	PART
ftr-450	580	72	inadequately	inadequately	ADV
ftr-450	580	73	diversify	diversify	VERB
ftr-450	580	74	their	their	PRON
ftr-450	580	75	retirement	retirement	NOUN
ftr-450	580	76	portfolios	portfolio	NOUN
ftr-450	580	77	,	,	PUNCT
ftr-450	580	78	but	but	CCONJ
ftr-450	580	79	they	they	PRON
ftr-450	580	80	also	also	ADV
ftr-450	580	81	are	be	AUX
ftr-450	580	82	less	less	ADV
ftr-450	580	83	likely	likely	ADJ
ftr-450	580	84	to	to	PART
ftr-450	580	85	recognize	recognize	VERB
ftr-450	580	86	the	the	DET
ftr-450	580	87	financial	financial	ADJ
ftr-450	580	88	indicators	indicator	NOUN
ftr-450	580	89	on	on	ADP
ftr-450	580	90	which	which	PRON
ftr-450	580	91	investment	investment	NOUN
ftr-450	580	92	professionals	professional	NOUN
ftr-450	580	93	rely	rely	VERB
ftr-450	580	94	to	to	PART
ftr-450	580	95	know	know	VERB
ftr-450	580	96	when	when	SCONJ
ftr-450	580	97	to	to	PART
ftr-450	580	98	transfer	transfer	VERB
ftr-450	580	99	funds	fund	NOUN
ftr-450	580	100	from	from	ADP
ftr-450	580	101	one	one	NUM
ftr-450	580	102	investment	investment	NOUN
ftr-450	580	103	to	to	PART
ftr-450	580	104	another.94	another.94	PROPN
ftr-450	580	105	therefore	therefore	ADV
ftr-450	580	106	,	,	PUNCT
ftr-450	580	107	inexperienced	inexperienced	ADJ
ftr-450	580	108	investors	investor	NOUN
ftr-450	580	109	may	may	AUX
ftr-450	580	110	fail	fail	VERB
ftr-450	580	111	to	to	PART
ftr-450	580	112	make	make	VERB
ftr-450	580	113	appropriate	appropriate	ADJ
ftr-450	580	114	changes	change	NOUN
ftr-450	580	115	when	when	SCONJ
ftr-450	580	116	such	such	ADJ
ftr-450	580	117	transactions	transaction	NOUN
ftr-450	580	118	are	be	AUX
ftr-450	580	119	warranted	warrant	VERB
ftr-450	580	120	.	.	PUNCT
ftr-450	581	1	under	under	ADP
ftr-450	581	2	other	other	ADJ
ftr-450	581	3	circumstances	circumstance	NOUN
ftr-450	581	4	,	,	PUNCT
ftr-450	581	5	inexperienced	inexperienced	ADJ
ftr-450	581	6	investors	investor	NOUN
ftr-450	581	7	may	may	AUX
ftr-450	581	8	act	act	VERB
ftr-450	581	9	too	too	ADV
ftr-450	581	10	hastily.95	hastily.95	NOUN
ftr-450	581	11	for	for	ADP
ftr-450	581	12	example	example	NOUN
ftr-450	581	13	,	,	PUNCT
ftr-450	581	14	during	during	ADP
ftr-450	581	15	market	market	NOUN
ftr-450	581	16	down	down	ADP
ftr-450	581	17	-	-	PUNCT
ftr-450	581	18	swings	swing	NOUN
ftr-450	581	19	,	,	PUNCT
ftr-450	581	20	undisciplined	undisciplined	ADJ
ftr-450	581	21	investors	investor	NOUN
ftr-450	581	22	may	may	AUX
ftr-450	581	23	abandon	abandon	VERB
ftr-450	581	24	high	high	ADJ
ftr-450	581	25	-	-	PUNCT
ftr-450	581	26	risk	risk	NOUN
ftr-450	581	27	,	,	PUNCT
ftr-450	581	28	high	high	ADJ
ftr-450	581	29	-	-	PUNCT
ftr-450	581	30	return	return	NOUN
ftr-450	581	31	investments	investment	NOUN
ftr-450	581	32	too	too	ADV
ftr-450	581	33	quickly	quickly	ADV
ftr-450	581	34	,	,	PUNCT
ftr-450	581	35	notwithstanding	notwithstanding	ADP
ftr-450	581	36	conventional	conventional	ADJ
ftr-450	581	37	wisdom	wisdom	NOUN
ftr-450	581	38	that	that	SCONJ
ftr-450	581	39	these	these	DET
ftr-450	581	40	investments	investment	NOUN
ftr-450	581	41	perform	perform	VERB
ftr-450	581	42	best	well	ADV
ftr-450	581	43	over	over	ADP
ftr-450	581	44	the	the	DET
ftr-450	581	45	long	long	ADJ
ftr-450	581	46	-	-	PUNCT
ftr-450	581	47	run.96	run.96	NOUN
ftr-450	581	48	if	if	SCONJ
ftr-450	581	49	inexperienced	inexperienced	ADJ
ftr-450	581	50	participants	participant	NOUN
ftr-450	581	51	do	do	VERB
ftr-450	581	52	not	not	PART
ftr-450	581	53	,	,	PUNCT
ftr-450	581	54	or	or	CCONJ
ftr-450	581	55	can	can	AUX
ftr-450	581	56	not	not	PART
ftr-450	581	57	,	,	PUNCT
ftr-450	581	58	make	make	VERB
ftr-450	581	59	good	good	ADJ
ftr-450	581	60	investment	investment	NOUN
ftr-450	581	61	decisions	decision	NOUN
ftr-450	581	62	,	,	PUNCT
ftr-450	581	63	they	they	PRON
ftr-450	581	64	will	will	AUX
ftr-450	581	65	have	have	VERB
ftr-450	581	66	insufficient	insufficient	ADJ
ftr-450	581	67	accumulation	accumulation	NOUN
ftr-450	581	68	when	when	SCONJ
ftr-450	581	69	they	they	PRON
ftr-450	581	70	retire	retire	VERB
ftr-450	581	71	.	.	PUNCT
ftr-450	582	1	younger	young	ADJ
ftr-450	582	2	employees	employee	NOUN
ftr-450	582	3	are	be	AUX
ftr-450	582	4	particularly	particularly	ADV
ftr-450	582	5	vulnerable	vulnerable	ADJ
ftr-450	582	6	to	to	ADP
ftr-450	582	7	less	less	ADJ
ftr-450	582	8	than	than	ADP
ftr-450	582	9	optimal	optimal	ADJ
ftr-450	582	10	investment	investment	NOUN
ftr-450	582	11	90	90	NUM
ftr-450	582	12	.	.	PUNCT
ftr-450	583	1	see	see	VERB
ftr-450	583	2	j.	j.	PROPN
ftr-450	583	3	michael	michael	PROPN
ftr-450	583	4	mcgowan	mcgowan	PROPN
ftr-450	583	5	,	,	PUNCT
ftr-450	583	6	watching	watch	VERB
ftr-450	583	7	your	your	PRON
ftr-450	583	8	basket	basket	NOUN
ftr-450	583	9	:	:	PUNCT
ftr-450	583	10	keys	key	NOUN
ftr-450	583	11	to	to	ADP
ftr-450	583	12	nurturing	nurture	VERB
ftr-450	583	13	a	a	DET
ftr-450	583	14	successful	successful	ADJ
ftr-450	583	15	investment	investment	NOUN
ftr-450	583	16	portfolio	portfolio	NOUN
ftr-450	583	17	,	,	PUNCT
ftr-450	583	18	78	78	NUM
ftr-450	583	19	a.b.a	a.b.a	NOUN
ftr-450	583	20	.	.	PUNCT
ftr-450	584	1	j.	j.	PROPN
ftr-450	584	2	97	97	PROPN
ftr-450	584	3	(	(	PUNCT
ftr-450	584	4	nov	nov	PROPN
ftr-450	584	5	.	.	PROPN
ftr-450	584	6	1992	1992	NUM
ftr-450	584	7	)	)	PUNCT
ftr-450	584	8	.	.	PUNCT
ftr-450	585	1	91	91	NUM
ftr-450	585	2	.	.	PUNCT
ftr-450	585	3	diversification	diversification	NOUN
ftr-450	585	4	,	,	PUNCT
ftr-450	585	5	supra	supra	PROPN
ftr-450	585	6	note	note	NOUN
ftr-450	585	7	88	88	NUM
ftr-450	585	8	,	,	PUNCT
ftr-450	585	9	at	at	ADP
ftr-450	585	10	1243	1243	NUM
ftr-450	585	11	.	.	PUNCT
ftr-450	586	1	92	92	NUM
ftr-450	586	2	.	.	PUNCT
ftr-450	587	1	overly	overly	ADV
ftr-450	587	2	conservative	conservative	ADJ
ftr-450	587	3	investment	investment	NOUN
ftr-450	587	4	strategy	strategy	NOUN
ftr-450	587	5	is	be	AUX
ftr-450	587	6	problematic	problematic	ADJ
ftr-450	587	7	for	for	ADP
ftr-450	587	8	two	two	NUM
ftr-450	587	9	other	other	ADJ
ftr-450	587	10	reasons	reason	NOUN
ftr-450	587	11	:	:	PUNCT
ftr-450	587	12	first	first	ADV
ftr-450	587	13	,	,	PUNCT
ftr-450	587	14	inflation	inflation	NOUN
ftr-450	587	15	,	,	PUNCT
ftr-450	587	16	although	although	SCONJ
ftr-450	587	17	averaging	average	VERB
ftr-450	587	18	only	only	ADV
ftr-450	587	19	4	4	NUM
ftr-450	587	20	%	%	NOUN
ftr-450	587	21	over	over	ADP
ftr-450	587	22	the	the	DET
ftr-450	587	23	last	last	ADJ
ftr-450	587	24	decade	decade	NOUN
ftr-450	587	25	,	,	PUNCT
ftr-450	587	26	is	be	AUX
ftr-450	587	27	a	a	DET
ftr-450	587	28	potential	potential	ADJ
ftr-450	587	29	threat	threat	NOUN
ftr-450	587	30	to	to	ADP
ftr-450	587	31	the	the	DET
ftr-450	587	32	purchasing	purchase	VERB
ftr-450	587	33	power	power	NOUN
ftr-450	587	34	of	of	ADP
ftr-450	587	35	retirement	retirement	NOUN
ftr-450	587	36	income	income	NOUN
ftr-450	587	37	.	.	PUNCT
ftr-450	588	1	second	second	ADJ
ftr-450	588	2	,	,	PUNCT
ftr-450	588	3	as	as	SCONJ
ftr-450	588	4	life	life	NOUN
ftr-450	588	5	expectancies	expectancy	NOUN
ftr-450	588	6	continue	continue	VERB
ftr-450	588	7	to	to	PART
ftr-450	588	8	increase	increase	VERB
ftr-450	588	9	,	,	PUNCT
ftr-450	588	10	assets	asset	NOUN
ftr-450	588	11	that	that	PRON
ftr-450	588	12	participants	participant	NOUN
ftr-450	588	13	have	have	AUX
ftr-450	588	14	accumulated	accumulate	VERB
ftr-450	588	15	in	in	ADP
ftr-450	588	16	their	their	PRON
ftr-450	588	17	defined	define	VERB
ftr-450	588	18	contribution	contribution	NOUN
ftr-450	588	19	plan	plan	NOUN
ftr-450	588	20	accounts	account	NOUN
ftr-450	588	21	will	will	AUX
ftr-450	588	22	need	need	VERB
ftr-450	588	23	to	to	PART
ftr-450	588	24	stretch	stretch	VERB
ftr-450	588	25	farther	far	ADV
ftr-450	588	26	.	.	PUNCT
ftr-450	589	1	alexander	alexander	PROPN
ftr-450	589	2	sussman	sussman	PROPN
ftr-450	589	3	,	,	PUNCT
ftr-450	589	4	the	the	DET
ftr-450	589	5	investment	investment	NOUN
ftr-450	589	6	horizon	horizon	NOUN
ftr-450	589	7	:	:	PUNCT
ftr-450	589	8	how	how	SCONJ
ftr-450	589	9	can	can	AUX
ftr-450	589	10	employers	employer	NOUN
ftr-450	589	11	assure	assure	VERB
ftr-450	589	12	adequate	adequate	ADJ
ftr-450	589	13	retiree	retiree	NOUN
ftr-450	589	14	benefits	benefit	NOUN
ftr-450	589	15	in	in	ADP
ftr-450	589	16	the	the	DET
ftr-450	589	17	coming	coming	ADJ
ftr-450	589	18	years	year	NOUN
ftr-450	589	19	?	?	PUNCT
ftr-450	589	20	,	,	PUNCT
ftr-450	590	1	comp	comp	PROPN
ftr-450	590	2	.	.	PROPN
ftr-450	590	3	&	&	CCONJ
ftr-450	590	4	ben	ben	PROPN
ftr-450	590	5	.	.	PROPN
ftr-450	590	6	rev	rev	PROPN
ftr-450	590	7	.	.	PROPN
ftr-450	590	8	,	,	PUNCT
ftr-450	590	9	jan	jan	PROPN
ftr-450	590	10	.	.	PROPN
ftr-450	590	11	1	1	NUM
ftr-450	590	12	,	,	PUNCT
ftr-450	590	13	1996	1996	NUM
ftr-450	590	14	,	,	PUNCT
ftr-450	590	15	at	at	ADP
ftr-450	590	16	73	73	NUM
ftr-450	590	17	.	.	PUNCT
ftr-450	591	1	93	93	NUM
ftr-450	591	2	.	.	PUNCT
ftr-450	592	1	see	see	VERB
ftr-450	592	2	regina	regina	PROPN
ftr-450	592	3	t.	t.	PROPN
ftr-450	592	4	jefferson	jefferson	PROPN
ftr-450	592	5	,	,	PUNCT
ftr-450	592	6	the	the	DET
ftr-450	592	7	american	american	PROPN
ftr-450	592	8	dream	dream	NOUN
ftr-450	592	9	savings	saving	NOUN
ftr-450	592	10	account	account	NOUN
ftr-450	592	11	:	:	PUNCT
ftr-450	592	12	is	be	AUX
ftr-450	592	13	it	it	PRON
ftr-450	592	14	a	a	DET
ftr-450	592	15	dream	dream	NOUN
ftr-450	592	16	or	or	CCONJ
ftr-450	592	17	a	a	DET
ftr-450	592	18	nightmare	nightmare	NOUN
ftr-450	592	19	?	?	PUNCT
ftr-450	592	20	,	,	PUNCT
ftr-450	592	21	taxing	tax	VERB
ftr-450	592	22	america	america	PROPN
ftr-450	592	23	261	261	NUM
ftr-450	592	24	(	(	PUNCT
ftr-450	592	25	karen	karen	PROPN
ftr-450	592	26	b.	b.	PROPN
ftr-450	592	27	brown	brown	PROPN
ftr-450	592	28	&	&	CCONJ
ftr-450	592	29	mary	mary	PROPN
ftr-450	592	30	louise	louise	PROPN
ftr-450	592	31	fellows	fellows	PROPN
ftr-450	592	32	eds	eds	PROPN
ftr-450	592	33	.	.	PROPN
ftr-450	592	34	,	,	PUNCT
ftr-450	592	35	1996	1996	NUM
ftr-450	592	36	)	)	PUNCT
ftr-450	592	37	.	.	PUNCT
ftr-450	593	1	94	94	X
ftr-450	593	2	.	.	PUNCT
ftr-450	594	1	see	see	VERB
ftr-450	594	2	keville	keville	PROPN
ftr-450	594	3	,	,	PUNCT
ftr-450	594	4	supra	supra	PROPN
ftr-450	594	5	note	note	NOUN
ftr-450	594	6	4	4	NUM
ftr-450	594	7	,	,	PUNCT
ftr-450	594	8	at	at	ADP
ftr-450	594	9	545	545	NUM
ftr-450	594	10	-	-	SYM
ftr-450	594	11	46	46	NUM
ftr-450	594	12	(	(	PUNCT
ftr-450	594	13	noting	note	VERB
ftr-450	594	14	that	that	SCONJ
ftr-450	594	15	athe	athe	ADJ
ftr-450	594	16	majority	majority	NOUN
ftr-450	594	17	of	of	ADP
ftr-450	594	18	self	self	NOUN
ftr-450	594	19	-	-	PUNCT
ftr-450	594	20	directed	direct	VERB
ftr-450	594	21	pension	pension	NOUN
ftr-450	594	22	plan	plan	NOUN
ftr-450	594	23	investors	investor	NOUN
ftr-450	594	24	transferred	transfer	VERB
ftr-450	594	25	funds	fund	NOUN
ftr-450	594	26	to	to	ADP
ftr-450	594	27	the	the	DET
ftr-450	594	28	stock	stock	NOUN
ftr-450	594	29	market	market	NOUN
ftr-450	594	30	after	after	SCONJ
ftr-450	594	31	it	it	PRON
ftr-450	594	32	reached	reach	VERB
ftr-450	594	33	its	its	PRON
ftr-450	594	34	high	high	NOUN
ftr-450	594	35	in	in	ADP
ftr-450	594	36	1987	1987	NUM
ftr-450	594	37	,	,	PUNCT
ftr-450	594	38	and	and	CCONJ
ftr-450	594	39	bailed	bail	VERB
ftr-450	594	40	out	out	ADP
ftr-450	594	41	after	after	SCONJ
ftr-450	594	42	the	the	DET
ftr-450	594	43	market	market	NOUN
ftr-450	594	44	crashed	crash	VERB
ftr-450	594	45	soon	soon	ADV
ftr-450	594	46	thereafter@	thereafter@	ADV
ftr-450	594	47	)	)	PUNCT
ftr-450	594	48	.	.	PUNCT
ftr-450	595	1	95	95	NUM
ftr-450	595	2	.	.	PUNCT
ftr-450	596	1	participants	participant	NOUN
ftr-450	596	2	in	in	ADP
ftr-450	596	3	401(k	401(k	PROPN
ftr-450	596	4	)	)	PUNCT
ftr-450	596	5	plans	plan	NOUN
ftr-450	596	6	are	be	AUX
ftr-450	596	7	active	active	ADJ
ftr-450	596	8	traders	trader	NOUN
ftr-450	596	9	,	,	PUNCT
ftr-450	596	10	contrary	contrary	ADJ
ftr-450	596	11	to	to	ADP
ftr-450	596	12	popular	popular	ADJ
ftr-450	596	13	belief	belief	NOUN
ftr-450	596	14	.	.	PUNCT
ftr-450	597	1	these	these	DET
ftr-450	597	2	investors	investor	NOUN
ftr-450	597	3	may	may	AUX
ftr-450	597	4	panic	panic	VERB
ftr-450	597	5	during	during	ADP
ftr-450	597	6	market	market	NOUN
ftr-450	597	7	fluctuations	fluctuation	NOUN
ftr-450	597	8	,	,	PUNCT
ftr-450	597	9	selling	sell	VERB
ftr-450	597	10	too	too	ADV
ftr-450	597	11	quickly	quickly	ADV
ftr-450	597	12	,	,	PUNCT
ftr-450	597	13	which	which	PRON
ftr-450	597	14	ultimately	ultimately	ADV
ftr-450	597	15	could	could	AUX
ftr-450	597	16	threaten	threaten	VERB
ftr-450	597	17	their	their	PRON
ftr-450	597	18	financial	financial	ADJ
ftr-450	597	19	security	security	NOUN
ftr-450	597	20	.	.	PUNCT
ftr-450	598	1	see	see	VERB
ftr-450	598	2	vanessa	vanessa	PROPN
ftr-450	598	3	o	o	PROPN
ftr-450	598	4	=	=	NOUN
ftr-450	598	5	connell	connell	ADJ
ftr-450	598	6	,	,	PUNCT
ftr-450	598	7	market	market	NOUN
ftr-450	598	8	bumps	bump	NOUN
ftr-450	598	9	rattle	rattle	VERB
ftr-450	598	10	nerves	nerve	NOUN
ftr-450	598	11	at	at	ADP
ftr-450	598	12	401(k)s	401(k)s	PROPN
ftr-450	598	13	,	,	PUNCT
ftr-450	598	14	wall	wall	PROPN
ftr-450	598	15	st	st	PROPN
ftr-450	598	16	.	.	PROPN
ftr-450	598	17	j.	j.	PROPN
ftr-450	598	18	,	,	PUNCT
ftr-450	598	19	aug	aug	PROPN
ftr-450	598	20	.	.	PROPN
ftr-450	598	21	23	23	NUM
ftr-450	598	22	,	,	PUNCT
ftr-450	598	23	1996	1996	NUM
ftr-450	598	24	,	,	PUNCT
ftr-450	598	25	at	at	ADP
ftr-450	598	26	c1	c1	PROPN
ftr-450	598	27	.	.	PUNCT
ftr-450	599	1	96	96	X
ftr-450	599	2	.	.	PUNCT
ftr-450	600	1	see	see	VERB
ftr-450	600	2	judy	judy	PROPN
ftr-450	600	3	greenwald	greenwald	PROPN
ftr-450	600	4	,	,	PUNCT
ftr-450	600	5	investment	investment	NOUN
ftr-450	600	6	education	education	NOUN
ftr-450	600	7	raises	raise	VERB
ftr-450	600	8	employer	employer	NOUN
ftr-450	600	9	liability	liability	NOUN
ftr-450	600	10	questions	question	NOUN
ftr-450	600	11	:	:	PUNCT
ftr-450	600	12	when	when	SCONJ
ftr-450	600	13	does	do	AUX
ftr-450	600	14	information	information	NOUN
ftr-450	600	15	become	become	VERB
ftr-450	600	16	advice	advice	NOUN
ftr-450	600	17	?	?	PUNCT
ftr-450	600	18	,	,	PUNCT
ftr-450	600	19	bus	bus	NOUN
ftr-450	600	20	.	.	PUNCT
ftr-450	601	1	ins	ins	PROPN
ftr-450	601	2	.	.	PROPN
ftr-450	601	3	,	,	PUNCT
ftr-450	601	4	oct	oct	PROPN
ftr-450	601	5	.	.	PROPN
ftr-450	601	6	31	31	NUM
ftr-450	601	7	,	,	PUNCT
ftr-450	601	8	1994	1994	NUM
ftr-450	601	9	,	,	PUNCT
ftr-450	601	10	at	at	ADP
ftr-450	601	11	2	2	NUM
ftr-450	601	12	,	,	PUNCT
ftr-450	601	13	98	98	NUM
ftr-450	601	14	.	.	NOUN
ftr-450	601	15	2000	2000	NUM
ftr-450	601	16	]	]	PUNCT
ftr-450	602	1	rethinking	rethink	VERB
ftr-450	602	2	the	the	DET
ftr-450	602	3	risk	risk	NOUN
ftr-450	602	4	of	of	ADP
ftr-450	602	5	defined	define	VERB
ftr-450	602	6	contribution	contribution	NOUN
ftr-450	602	7	plans	plan	VERB
ftr-450	602	8	631	631	NUM
ftr-450	602	9	practices	practice	NOUN
ftr-450	602	10	because	because	SCONJ
ftr-450	602	11	the	the	DET
ftr-450	602	12	compounding	compounding	NOUN
ftr-450	602	13	of	of	ADP
ftr-450	602	14	their	their	PRON
ftr-450	602	15	returns	return	NOUN
ftr-450	602	16	will	will	AUX
ftr-450	602	17	occur	occur	VERB
ftr-450	602	18	over	over	ADP
ftr-450	602	19	longer	long	ADJ
ftr-450	602	20	periods	period	NOUN
ftr-450	602	21	of	of	ADP
ftr-450	602	22	time	time	NOUN
ftr-450	602	23	.	.	PUNCT
ftr-450	603	1	thus	thus	ADV
ftr-450	603	2	,	,	PUNCT
ftr-450	603	3	the	the	DET
ftr-450	603	4	success	success	NOUN
ftr-450	603	5	or	or	CCONJ
ftr-450	603	6	failure	failure	NOUN
ftr-450	603	7	of	of	ADP
ftr-450	603	8	participant	participant	ADJ
ftr-450	603	9	-	-	PUNCT
ftr-450	603	10	directed	direct	VERB
ftr-450	603	11	plans	plan	NOUN
ftr-450	603	12	hinges	hinge	NOUN
ftr-450	603	13	on	on	ADP
ftr-450	603	14	the	the	DET
ftr-450	603	15	proper	proper	ADJ
ftr-450	603	16	education	education	NOUN
ftr-450	603	17	and	and	CCONJ
ftr-450	603	18	notification	notification	NOUN
ftr-450	603	19	of	of	ADP
ftr-450	603	20	plan	plan	NOUN
ftr-450	603	21	participants	participant	NOUN
ftr-450	603	22	in	in	ADP
ftr-450	603	23	areas	area	NOUN
ftr-450	603	24	of	of	ADP
ftr-450	603	25	asset	asset	NOUN
ftr-450	603	26	allocation	allocation	NOUN
ftr-450	603	27	,	,	PUNCT
ftr-450	603	28	diversification	diversification	NOUN
ftr-450	603	29	,	,	PUNCT
ftr-450	603	30	and	and	CCONJ
ftr-450	603	31	risk	risk	NOUN
ftr-450	603	32	return.97	return.97	NOUN
ftr-450	603	33	2	2	NUM
ftr-450	603	34	.	.	PUNCT
ftr-450	604	1	the	the	DET
ftr-450	604	2	education	education	NOUN
ftr-450	604	3	and	and	CCONJ
ftr-450	604	4	notification	notification	NOUN
ftr-450	604	5	requirement	requirement	NOUN
ftr-450	604	6	in	in	ADP
ftr-450	604	7	participant	participant	NOUN
ftr-450	604	8	directed	direct	VERB
ftr-450	604	9	plans.cerisa	plans.cerisa	NOUN
ftr-450	604	10	=	=	NOUN
ftr-450	604	11	s	s	PART
ftr-450	604	12	mandate	mandate	NOUN
ftr-450	604	13	of	of	ADP
ftr-450	604	14	afiduciary	afiduciary	ADJ
ftr-450	604	15	responsibility@	responsibility@	NOUN
ftr-450	604	16	for	for	ADP
ftr-450	604	17	plan	plan	NOUN
ftr-450	604	18	trustees	trustee	NOUN
ftr-450	604	19	,	,	PUNCT
ftr-450	604	20	investment	investment	NOUN
ftr-450	604	21	managers	manager	NOUN
ftr-450	604	22	,	,	PUNCT
ftr-450	604	23	and	and	CCONJ
ftr-450	604	24	other	other	ADJ
ftr-450	604	25	persons	person	NOUN
ftr-450	604	26	who	who	PRON
ftr-450	604	27	control	control	VERB
ftr-450	604	28	pension	pension	NOUN
ftr-450	604	29	plans	plan	NOUN
ftr-450	604	30	,	,	PUNCT
ftr-450	604	31	makes	make	VERB
ftr-450	604	32	all	all	PRON
ftr-450	604	33	plan	plan	NOUN
ftr-450	604	34	fiduciaries	fiduciary	NOUN
ftr-450	604	35	ultimately	ultimately	ADV
ftr-450	604	36	responsible	responsible	ADJ
ftr-450	604	37	for	for	ADP
ftr-450	604	38	asset	asset	NOUN
ftr-450	604	39	performance	performance	NOUN
ftr-450	604	40	in	in	ADP
ftr-450	604	41	retirement	retirement	NOUN
ftr-450	604	42	plans.98	plans.98	PROPN
ftr-450	604	43	thus	thus	ADV
ftr-450	604	44	,	,	PUNCT
ftr-450	604	45	in	in	ADP
ftr-450	604	46	participant	participant	ADJ
ftr-450	604	47	directed	direct	VERB
ftr-450	604	48	plans	plan	NOUN
ftr-450	604	49	,	,	PUNCT
ftr-450	604	50	the	the	DET
ftr-450	604	51	employer	employer	NOUN
ftr-450	604	52	remains	remain	VERB
ftr-450	604	53	liable	liable	ADJ
ftr-450	604	54	as	as	ADP
ftr-450	604	55	an	an	DET
ftr-450	604	56	erisa	erisa	NOUN
ftr-450	604	57	fiduciary	fiduciary	NOUN
ftr-450	604	58	,	,	PUNCT
ftr-450	604	59	although	although	SCONJ
ftr-450	604	60	the	the	DET
ftr-450	604	61	participant	participant	NOUN
ftr-450	604	62	makes	make	VERB
ftr-450	604	63	the	the	DET
ftr-450	604	64	investment	investment	NOUN
ftr-450	604	65	choices.99	choices.99	VERB
ftr-450	604	66	consequently	consequently	ADV
ftr-450	604	67	,	,	PUNCT
ftr-450	604	68	it	it	PRON
ftr-450	604	69	is	be	AUX
ftr-450	604	70	possible	possible	ADJ
ftr-450	604	71	for	for	ADP
ftr-450	604	72	the	the	DET
ftr-450	604	73	participant	participant	NOUN
ftr-450	604	74	who	who	PRON
ftr-450	604	75	loses	lose	VERB
ftr-450	604	76	money	money	NOUN
ftr-450	604	77	as	as	ADP
ftr-450	604	78	a	a	DET
ftr-450	604	79	result	result	NOUN
ftr-450	604	80	of	of	ADP
ftr-450	604	81	inadequate	inadequate	ADJ
ftr-450	604	82	investment	investment	NOUN
ftr-450	604	83	diversification	diversification	NOUN
ftr-450	604	84	to	to	PART
ftr-450	604	85	bring	bring	VERB
ftr-450	604	86	a	a	DET
ftr-450	604	87	cause	cause	NOUN
ftr-450	604	88	of	of	ADP
ftr-450	604	89	action	action	NOUN
ftr-450	604	90	against	against	ADP
ftr-450	604	91	the	the	DET
ftr-450	604	92	employer	employer	NOUN
ftr-450	604	93	,	,	PUNCT
ftr-450	604	94	on	on	ADP
ftr-450	604	95	the	the	DET
ftr-450	604	96	grounds	ground	NOUN
ftr-450	604	97	that	that	SCONJ
ftr-450	604	98	the	the	DET
ftr-450	604	99	availability	availability	NOUN
ftr-450	604	100	of	of	ADP
ftr-450	604	101	the	the	DET
ftr-450	604	102	transaction	transaction	NOUN
ftr-450	604	103	implied	imply	VERB
ftr-450	604	104	approval	approval	NOUN
ftr-450	604	105	of	of	ADP
ftr-450	604	106	the	the	DET
ftr-450	604	107	investment	investment	NOUN
ftr-450	604	108	choice	choice	NOUN
ftr-450	604	109	.	.	PUNCT
ftr-450	605	1	alternatively	alternatively	ADV
ftr-450	605	2	,	,	PUNCT
ftr-450	605	3	a	a	DET
ftr-450	605	4	participant	participant	NOUN
ftr-450	605	5	could	could	AUX
ftr-450	605	6	argue	argue	VERB
ftr-450	605	7	that	that	SCONJ
ftr-450	605	8	the	the	DET
ftr-450	605	9	employer	employer	NOUN
ftr-450	605	10	should	should	AUX
ftr-450	605	11	have	have	AUX
ftr-450	605	12	recognized	recognize	VERB
ftr-450	605	13	a	a	DET
ftr-450	605	14	problem	problem	NOUN
ftr-450	605	15	with	with	ADP
ftr-450	605	16	the	the	DET
ftr-450	605	17	investment	investment	NOUN
ftr-450	605	18	decision	decision	NOUN
ftr-450	605	19	,	,	PUNCT
ftr-450	605	20	and	and	CCONJ
ftr-450	605	21	overruled	overrule	VERB
ftr-450	605	22	the	the	DET
ftr-450	605	23	allocation	allocation	NOUN
ftr-450	605	24	.	.	PUNCT
ftr-450	606	1	although	although	SCONJ
ftr-450	606	2	a	a	DET
ftr-450	606	3	participant	participant	NOUN
ftr-450	606	4	would	would	AUX
ftr-450	606	5	have	have	VERB
ftr-450	606	6	tremendous	tremendous	ADJ
ftr-450	606	7	difficulty	difficulty	NOUN
ftr-450	606	8	meeting	meet	VERB
ftr-450	606	9	the	the	DET
ftr-450	606	10	burden	burden	NOUN
ftr-450	606	11	of	of	ADP
ftr-450	606	12	proof	proof	NOUN
ftr-450	606	13	for	for	ADP
ftr-450	606	14	such	such	ADJ
ftr-450	606	15	allegations	allegation	NOUN
ftr-450	606	16	,	,	PUNCT
ftr-450	606	17	the	the	DET
ftr-450	606	18	employer	employer	NOUN
ftr-450	606	19	or	or	CCONJ
ftr-450	606	20	plan	plan	NOUN
ftr-450	606	21	fiduciaries	fiduciary	NOUN
ftr-450	606	22	,	,	PUNCT
ftr-450	606	23	nevertheless	nevertheless	ADV
ftr-450	606	24	,	,	PUNCT
ftr-450	606	25	would	would	AUX
ftr-450	606	26	be	be	AUX
ftr-450	606	27	liable	liable	ADJ
ftr-450	606	28	for	for	ADP
ftr-450	606	29	the	the	DET
ftr-450	606	30	investment	investment	NOUN
ftr-450	606	31	losses	loss	NOUN
ftr-450	606	32	if	if	SCONJ
ftr-450	606	33	the	the	DET
ftr-450	606	34	participant	participant	NOUN
ftr-450	606	35	were	be	AUX
ftr-450	606	36	successful.100	successful.100	ADJ
ftr-450	606	37	to	to	PART
ftr-450	606	38	minimize	minimize	VERB
ftr-450	606	39	their	their	PRON
ftr-450	606	40	potential	potential	ADJ
ftr-450	606	41	liability	liability	NOUN
ftr-450	606	42	for	for	ADP
ftr-450	606	43	poor	poor	ADJ
ftr-450	606	44	investment	investment	NOUN
ftr-450	606	45	decisions	decision	NOUN
ftr-450	606	46	made	make	VERB
ftr-450	606	47	by	by	ADP
ftr-450	606	48	plan	plan	NOUN
ftr-450	606	49	participants	participant	NOUN
ftr-450	606	50	,	,	PUNCT
ftr-450	606	51	many	many	ADJ
ftr-450	606	52	employers	employer	NOUN
ftr-450	606	53	have	have	AUX
ftr-450	606	54	established	establish	VERB
ftr-450	606	55	education	education	NOUN
ftr-450	606	56	programs.101	programs.101	NOUN
ftr-450	606	57	providing	provide	VERB
ftr-450	606	58	investment	investment	NOUN
ftr-450	606	59	education	education	NOUN
ftr-450	606	60	presents	present	VERB
ftr-450	606	61	a	a	DET
ftr-450	606	62	catch	catch	NOUN
ftr-450	606	63	twenty	twenty	NUM
ftr-450	606	64	-	-	PUNCT
ftr-450	606	65	two	two	NUM
ftr-450	606	66	for	for	ADP
ftr-450	606	67	97	97	NUM
ftr-450	606	68	.	.	PUNCT
ftr-450	607	1	see	see	VERB
ftr-450	607	2	james	james	PROPN
ftr-450	607	3	e.	e.	PROPN
ftr-450	607	4	graham	graham	PROPN
ftr-450	607	5	,	,	PUNCT
ftr-450	607	6	does	do	AUX
ftr-450	607	7	404(c	404(c	PROPN
ftr-450	607	8	)	)	PUNCT
ftr-450	607	9	provide	provide	VERB
ftr-450	607	10	more	more	ADJ
ftr-450	607	11	questions	question	NOUN
ftr-450	607	12	than	than	ADP
ftr-450	607	13	answers	answer	NOUN
ftr-450	607	14	?	?	PUNCT
ftr-450	607	15	,	,	PUNCT
ftr-450	607	16	pension	pension	NOUN
ftr-450	607	17	world	world	NOUN
ftr-450	607	18	(	(	PUNCT
ftr-450	607	19	july	july	PROPN
ftr-450	607	20	1994	1994	NUM
ftr-450	607	21	)	)	PUNCT
ftr-450	607	22	at	at	ADP
ftr-450	607	23	p.	p.	NOUN
ftr-450	607	24	48	48	NUM
ftr-450	607	25	.	.	PUNCT
ftr-450	608	1	98	98	NUM
ftr-450	608	2	.	.	PUNCT
ftr-450	609	1	see	see	VERB
ftr-450	609	2	munnell	munnell	NOUN
ftr-450	609	3	,	,	PUNCT
ftr-450	609	4	supra	supra	PROPN
ftr-450	609	5	note	note	NOUN
ftr-450	609	6	11	11	NUM
ftr-450	609	7	,	,	PUNCT
ftr-450	609	8	at	at	ADP
ftr-450	609	9	137	137	NUM
ftr-450	609	10	;	;	PUNCT
ftr-450	609	11	see	see	VERB
ftr-450	609	12	also	also	ADV
ftr-450	609	13	supra	supra	ADJ
ftr-450	609	14	part	part	NOUN
ftr-450	609	15	ii.b	ii.b	PROPN
ftr-450	609	16	.	.	PUNCT
ftr-450	610	1	there	there	PRON
ftr-450	610	2	is	be	VERB
ftr-450	610	3	an	an	DET
ftr-450	610	4	exception	exception	NOUN
ftr-450	610	5	for	for	ADP
ftr-450	610	6	'	'	PUNCT
ftr-450	610	7	404(c	404(c	PROPN
ftr-450	610	8	)	)	PUNCT
ftr-450	610	9	plans	plan	NOUN
ftr-450	610	10	in	in	ADP
ftr-450	610	11	which	which	PRON
ftr-450	610	12	the	the	DET
ftr-450	610	13	plan	plan	NOUN
ftr-450	610	14	fiduciaries	fiduciary	NOUN
ftr-450	610	15	are	be	AUX
ftr-450	610	16	not	not	PART
ftr-450	610	17	responsible	responsible	ADJ
ftr-450	610	18	for	for	ADP
ftr-450	610	19	the	the	DET
ftr-450	610	20	investment	investment	NOUN
ftr-450	610	21	decisions	decision	NOUN
ftr-450	610	22	made	make	VERB
ftr-450	610	23	by	by	ADP
ftr-450	610	24	plan	plan	NOUN
ftr-450	610	25	participants	participant	NOUN
ftr-450	610	26	.	.	PUNCT
ftr-450	611	1	see	see	VERB
ftr-450	611	2	infra	infra	NOUN
ftr-450	611	3	part	part	NOUN
ftr-450	611	4	ii.c.3	ii.c.3	NOUN
ftr-450	611	5	.	.	PUNCT
ftr-450	612	1	99	99	NUM
ftr-450	612	2	.	.	PUNCT
ftr-450	613	1	this	this	PRON
ftr-450	613	2	is	be	AUX
ftr-450	613	3	true	true	ADJ
ftr-450	613	4	even	even	ADV
ftr-450	613	5	in	in	ADP
ftr-450	613	6	'	'	PUNCT
ftr-450	613	7	404(c	404(c	PROPN
ftr-450	613	8	)	)	PUNCT
ftr-450	613	9	plans	plan	NOUN
ftr-450	613	10	in	in	ADP
ftr-450	613	11	which	which	PRON
ftr-450	613	12	the	the	DET
ftr-450	613	13	employer	employer	NOUN
ftr-450	613	14	=	=	NOUN
ftr-450	613	15	s	s	PART
ftr-450	613	16	liability	liability	NOUN
ftr-450	613	17	is	be	AUX
ftr-450	613	18	significantly	significantly	ADV
ftr-450	613	19	minimized	minimize	VERB
ftr-450	613	20	.	.	PUNCT
ftr-450	614	1	see	see	VERB
ftr-450	614	2	infra	infra	NOUN
ftr-450	614	3	part	part	NOUN
ftr-450	614	4	ii.c.3	ii.c.3	NOUN
ftr-450	614	5	.	.	PUNCT
ftr-450	615	1	100	100	NUM
ftr-450	615	2	.	.	PUNCT
ftr-450	616	1	in	in	ADP
ftr-450	616	2	participant	participant	NOUN
ftr-450	616	3	directed	direct	VERB
ftr-450	616	4	defined	define	VERB
ftr-450	616	5	contribution	contribution	NOUN
ftr-450	616	6	plans	plan	VERB
ftr-450	616	7	the	the	DET
ftr-450	616	8	fiduciary	fiduciary	ADJ
ftr-450	616	9	standards	standard	NOUN
ftr-450	616	10	would	would	AUX
ftr-450	616	11	most	most	ADV
ftr-450	616	12	likely	likely	ADV
ftr-450	616	13	be	be	AUX
ftr-450	616	14	applied	apply	VERB
ftr-450	616	15	less	less	ADV
ftr-450	616	16	strictly	strictly	ADV
ftr-450	616	17	than	than	ADP
ftr-450	616	18	in	in	ADP
ftr-450	616	19	other	other	ADJ
ftr-450	616	20	types	type	NOUN
ftr-450	616	21	of	of	ADP
ftr-450	616	22	defined	define	VERB
ftr-450	616	23	contribution	contribution	NOUN
ftr-450	616	24	plans	plan	NOUN
ftr-450	616	25	.	.	PUNCT
ftr-450	617	1	fiduciaries	fiduciary	NOUN
ftr-450	617	2	of	of	ADP
ftr-450	617	3	such	such	ADJ
ftr-450	617	4	plans	plan	NOUN
ftr-450	617	5	are	be	AUX
ftr-450	617	6	apparently	apparently	ADV
ftr-450	617	7	obligated	obligate	VERB
ftr-450	617	8	to	to	PART
ftr-450	617	9	exercise	exercise	VERB
ftr-450	617	10	only	only	ADV
ftr-450	617	11	procedural	procedural	ADJ
ftr-450	617	12	prudence	prudence	NOUN
ftr-450	617	13	regarding	regard	VERB
ftr-450	617	14	investment	investment	NOUN
ftr-450	617	15	decisions	decision	NOUN
ftr-450	617	16	.	.	PUNCT
ftr-450	618	1	therefore	therefore	ADV
ftr-450	618	2	,	,	PUNCT
ftr-450	618	3	successful	successful	ADJ
ftr-450	618	4	participant	participant	ADJ
ftr-450	618	5	claims	claim	NOUN
ftr-450	618	6	regarding	regard	VERB
ftr-450	618	7	poor	poor	ADJ
ftr-450	618	8	investment	investment	NOUN
ftr-450	618	9	performance	performance	NOUN
ftr-450	618	10	are	be	AUX
ftr-450	618	11	essentially	essentially	ADV
ftr-450	618	12	eliminated	eliminate	VERB
ftr-450	618	13	in	in	ADP
ftr-450	618	14	participant	participant	ADJ
ftr-450	618	15	directed	direct	VERB
ftr-450	618	16	accounts	account	NOUN
ftr-450	618	17	.	.	PUNCT
ftr-450	619	1	to	to	PART
ftr-450	619	2	establish	establish	VERB
ftr-450	619	3	fiduciary	fiduciary	ADJ
ftr-450	619	4	breach	breach	NOUN
ftr-450	619	5	or	or	CCONJ
ftr-450	619	6	mismanagement	mismanagement	NOUN
ftr-450	619	7	in	in	ADP
ftr-450	619	8	a	a	DET
ftr-450	619	9	participant	participant	ADJ
ftr-450	619	10	directed	direct	VERB
ftr-450	619	11	plan	plan	NOUN
ftr-450	619	12	,	,	PUNCT
ftr-450	619	13	participants	participant	NOUN
ftr-450	619	14	would	would	AUX
ftr-450	619	15	be	be	AUX
ftr-450	619	16	limited	limit	VERB
ftr-450	619	17	to	to	ADP
ftr-450	619	18	showing	show	VERB
ftr-450	619	19	either	either	CCONJ
ftr-450	619	20	that	that	SCONJ
ftr-450	619	21	they	they	PRON
ftr-450	619	22	were	be	AUX
ftr-450	619	23	not	not	PART
ftr-450	619	24	advised	advise	VERB
ftr-450	619	25	properly	properly	ADV
ftr-450	619	26	,	,	PUNCT
ftr-450	619	27	that	that	SCONJ
ftr-450	619	28	there	there	PRON
ftr-450	619	29	were	be	VERB
ftr-450	619	30	not	not	PART
ftr-450	619	31	broad	broad	ADJ
ftr-450	619	32	enough	enough	ADJ
ftr-450	619	33	investment	investment	NOUN
ftr-450	619	34	choices	choice	NOUN
ftr-450	619	35	,	,	PUNCT
ftr-450	619	36	or	or	CCONJ
ftr-450	619	37	that	that	SCONJ
ftr-450	619	38	there	there	PRON
ftr-450	619	39	were	be	VERB
ftr-450	619	40	inappropriate	inappropriate	ADJ
ftr-450	619	41	investment	investment	NOUN
ftr-450	619	42	alternatives	alternative	NOUN
ftr-450	619	43	.	.	PUNCT
ftr-450	620	1	miller	miller	PROPN
ftr-450	620	2	,	,	PUNCT
ftr-450	620	3	supra	supra	PROPN
ftr-450	620	4	note	note	PROPN
ftr-450	620	5	82	82	NUM
ftr-450	620	6	,	,	PUNCT
ftr-450	620	7	at	at	ADP
ftr-450	620	8	30	30	NUM
ftr-450	620	9	.	.	PUNCT
ftr-450	621	1	for	for	ADP
ftr-450	621	2	a	a	DET
ftr-450	621	3	discussion	discussion	NOUN
ftr-450	621	4	of	of	ADP
ftr-450	621	5	participant	participant	ADJ
ftr-450	621	6	directed	direct	VERB
ftr-450	621	7	plans	plan	NOUN
ftr-450	621	8	,	,	PUNCT
ftr-450	621	9	see	see	VERB
ftr-450	621	10	supra	supra	PROPN
ftr-450	621	11	,	,	PUNCT
ftr-450	621	12	part	part	NOUN
ftr-450	621	13	ii.c.1	ii.c.1	NOUN
ftr-450	621	14	.	.	PUNCT
ftr-450	622	1	101	101	NUM
ftr-450	622	2	.	.	PUNCT
ftr-450	623	1	see	see	VERB
ftr-450	623	2	thomas	thomas	PROPN
ftr-450	623	3	r.	r.	PROPN
ftr-450	623	4	hoecker	hoecker	PROPN
ftr-450	623	5	&	&	CCONJ
ftr-450	623	6	nancy	nancy	PROPN
ftr-450	623	7	k.	k.	PROPN
ftr-450	623	8	campbell	campbell	PROPN
ftr-450	623	9	,	,	PUNCT
ftr-450	623	10	participant	participant	ADJ
ftr-450	623	11	directed	direct	VERB
ftr-450	623	12	investment	investment	NOUN
ftr-450	623	13	planscproblems	planscproblem	NOUN
ftr-450	623	14	and	and	CCONJ
ftr-450	623	15	solutions	solution	NOUN
ftr-450	623	16	,	,	PUNCT
ftr-450	623	17	q245	q245	PROPN
ftr-450	623	18	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
ftr-450	623	19	.	.	PUNCT
ftr-450	624	1	211	211	NUM
ftr-450	624	2	(	(	PUNCT
ftr-450	624	3	1996	1996	NUM
ftr-450	624	4	)	)	PUNCT
ftr-450	624	5	;	;	PUNCT
ftr-450	624	6	see	see	VERB
ftr-450	624	7	also	also	ADV
ftr-450	624	8	ebri	ebri	NOUN
ftr-450	624	9	releases	release	NOUN
ftr-450	624	10	report	report	NOUN
ftr-450	624	11	on	on	ADP
ftr-450	624	12	participant	participant	ADJ
ftr-450	624	13	education	education	NOUN
ftr-450	624	14	for	for	ADP
ftr-450	624	15	improved	improved	ADJ
ftr-450	624	16	retirement	retirement	NOUN
ftr-450	624	17	savings	saving	NOUN
ftr-450	624	18	,	,	PUNCT
ftr-450	624	19	95	95	NUM
ftr-450	624	20	tax	tax	NOUN
ftr-450	624	21	notes	note	NOUN
ftr-450	624	22	today	today	NOUN
ftr-450	624	23	86	86	NUM
ftr-450	624	24	-	-	SYM
ftr-450	624	25	51	51	NUM
ftr-450	624	26	(	(	PUNCT
ftr-450	624	27	may	may	PROPN
ftr-450	624	28	3	3	NUM
ftr-450	624	29	,	,	PUNCT
ftr-450	624	30	1995	1995	NUM
ftr-450	624	31	)	)	PUNCT
ftr-450	625	1	[	[	X
ftr-450	625	2	hereinafter	hereinafter	NOUN
ftr-450	625	3	ebri	ebri	NOUN
ftr-450	625	4	releases	release	NOUN
ftr-450	625	5	]	]	PUNCT
ftr-450	625	6	.	.	PUNCT
ftr-450	626	1	a	a	DET
ftr-450	626	2	survey	survey	NOUN
ftr-450	626	3	by	by	ADP
ftr-450	626	4	ebri	ebri	PROPN
ftr-450	626	5	and	and	CCONJ
ftr-450	626	6	matthew	matthew	PROPN
ftr-450	626	7	greenwald	greenwald	PROPN
ftr-450	626	8	and	and	CCONJ
ftr-450	626	9	associates	associate	NOUN
ftr-450	626	10	indicated	indicate	VERB
ftr-450	626	11	that	that	SCONJ
ftr-450	626	12	73	73	NUM
ftr-450	626	13	%	%	NOUN
ftr-450	626	14	of	of	ADP
ftr-450	626	15	401(k	401(k	PROPN
ftr-450	626	16	)	)	PUNCT
ftr-450	626	17	participants	participant	NOUN
ftr-450	626	18	received	receive	VERB
ftr-450	626	19	some	some	DET
ftr-450	626	20	type	type	NOUN
ftr-450	626	21	of	of	ADP
ftr-450	626	22	educational	educational	ADJ
ftr-450	626	23	material	material	NOUN
ftr-450	626	24	from	from	ADP
ftr-450	626	25	their	their	PRON
ftr-450	626	26	employer	employer	NOUN
ftr-450	626	27	.	.	PUNCT
ftr-450	627	1	i	i	PRON
ftr-450	627	2	d.	d.	PROPN
ftr-450	627	3	among	among	ADP
ftr-450	627	4	the	the	DET
ftr-450	627	5	73	73	NUM
ftr-450	627	6	%	%	NOUN
ftr-450	627	7	that	that	PRON
ftr-450	627	8	received	receive	VERB
ftr-450	627	9	the	the	DET
ftr-450	627	10	material	material	NOUN
ftr-450	627	11	,	,	PUNCT
ftr-450	627	12	33	33	NUM
ftr-450	627	13	%	%	NOUN
ftr-450	627	14	increased	increase	VERB
ftr-450	627	15	the	the	DET
ftr-450	627	16	amount	amount	NOUN
ftr-450	627	17	of	of	ADP
ftr-450	627	18	their	their	PRON
ftr-450	627	19	contribution	contribution	NOUN
ftr-450	627	20	and	and	CCONJ
ftr-450	627	21	44	44	NUM
ftr-450	627	22	%	%	NOUN
ftr-450	627	23	changed	change	VERB
ftr-450	627	24	the	the	DET
ftr-450	627	25	allocation	allocation	NOUN
ftr-450	627	26	of	of	ADP
ftr-450	627	27	their	their	PRON
ftr-450	627	28	money	money	NOUN
ftr-450	627	29	.	.	PUNCT
ftr-450	628	1	i	i	PRON
ftr-450	628	2	d.	d.	PROPN
ftr-450	628	3	632	632	NUM
ftr-450	628	4	florida	florida	PROPN
ftr-450	628	5	tax	tax	NOUN
ftr-450	628	6	review	review	NOUN
ftr-450	628	7	[	[	X
ftr-450	628	8	vol	vol	NOUN
ftr-450	628	9	.	.	PUNCT
ftr-450	628	10	4:9	4:9	NUM
ftr-450	629	1	the	the	DET
ftr-450	629	2	employer	employer	NOUN
ftr-450	629	3	,	,	PUNCT
ftr-450	629	4	however	however	ADV
ftr-450	629	5	.	.	PUNCT
ftr-450	630	1	on	on	ADP
ftr-450	630	2	the	the	DET
ftr-450	630	3	one	one	NUM
ftr-450	630	4	hand	hand	NOUN
ftr-450	630	5	,	,	PUNCT
ftr-450	630	6	employers	employer	NOUN
ftr-450	630	7	can	can	AUX
ftr-450	630	8	be	be	AUX
ftr-450	630	9	held	hold	VERB
ftr-450	630	10	liable	liable	ADJ
ftr-450	630	11	if	if	SCONJ
ftr-450	630	12	they	they	PRON
ftr-450	630	13	do	do	AUX
ftr-450	630	14	not	not	PART
ftr-450	630	15	provide	provide	VERB
ftr-450	630	16	sufficient	sufficient	ADJ
ftr-450	630	17	investment	investment	NOUN
ftr-450	630	18	information	information	NOUN
ftr-450	630	19	to	to	PART
ftr-450	630	20	enable	enable	VERB
ftr-450	630	21	plan	plan	NOUN
ftr-450	630	22	participants	participant	NOUN
ftr-450	630	23	to	to	PART
ftr-450	630	24	make	make	VERB
ftr-450	630	25	sound	sound	ADJ
ftr-450	630	26	investment	investment	NOUN
ftr-450	630	27	decisions	decision	NOUN
ftr-450	630	28	.	.	PUNCT
ftr-450	631	1	on	on	ADP
ftr-450	631	2	the	the	DET
ftr-450	631	3	other	other	ADJ
ftr-450	631	4	,	,	PUNCT
ftr-450	631	5	they	they	PRON
ftr-450	631	6	can	can	AUX
ftr-450	631	7	be	be	AUX
ftr-450	631	8	held	hold	VERB
ftr-450	631	9	liable	liable	ADJ
ftr-450	631	10	for	for	ADP
ftr-450	631	11	losses	loss	NOUN
ftr-450	631	12	as	as	ADP
ftr-450	631	13	plan	plan	NOUN
ftr-450	631	14	fiduciaries	fiduciary	NOUN
ftr-450	631	15	if	if	SCONJ
ftr-450	631	16	the	the	DET
ftr-450	631	17	information	information	NOUN
ftr-450	631	18	is	be	AUX
ftr-450	631	19	considered	consider	VERB
ftr-450	631	20	investment	investment	NOUN
ftr-450	631	21	advice	advice	NOUN
ftr-450	631	22	,	,	PUNCT
ftr-450	631	23	and	and	CCONJ
ftr-450	631	24	later	later	ADV
ftr-450	631	25	proves	prove	VERB
ftr-450	631	26	to	to	PART
ftr-450	631	27	be	be	AUX
ftr-450	631	28	incorrect.102	incorrect.102	NOUN
ftr-450	631	29	the	the	DET
ftr-450	631	30	department	department	PROPN
ftr-450	631	31	of	of	ADP
ftr-450	631	32	labor	labor	NOUN
ftr-450	631	33	regulations	regulation	NOUN
ftr-450	631	34	explain	explain	VERB
ftr-450	631	35	that	that	DET
ftr-450	631	36	ainvestment	ainvestment	NOUN
ftr-450	631	37	advice@	advice@	NOUN
ftr-450	631	38	consists	consist	VERB
ftr-450	631	39	of	of	ADP
ftr-450	631	40	recommendations	recommendation	NOUN
ftr-450	631	41	pertaining	pertain	VERB
ftr-450	631	42	to	to	ADP
ftr-450	631	43	property	property	NOUN
ftr-450	631	44	value	value	NOUN
ftr-450	631	45	;	;	PUNCT
ftr-450	631	46	ainvestment	ainvestment	NOUN
ftr-450	631	47	information@	information@	ADV
ftr-450	631	48	consists	consist	VERB
ftr-450	631	49	of	of	ADP
ftr-450	631	50	mere	mere	ADJ
ftr-450	631	51	communication	communication	NOUN
ftr-450	631	52	that	that	PRON
ftr-450	631	53	is	be	AUX
ftr-450	631	54	general	general	ADJ
ftr-450	631	55	in	in	ADP
ftr-450	631	56	nature.103	nature.103	NUM
ftr-450	631	57	accordingly	accordingly	ADV
ftr-450	631	58	,	,	PUNCT
ftr-450	631	59	providing	provide	VERB
ftr-450	631	60	a	a	DET
ftr-450	631	61	list	list	NOUN
ftr-450	631	62	of	of	ADP
ftr-450	631	63	investment	investment	NOUN
ftr-450	631	64	vehicles	vehicle	NOUN
ftr-450	631	65	and	and	CCONJ
ftr-450	631	66	instructions	instruction	NOUN
ftr-450	631	67	about	about	ADP
ftr-450	631	68	the	the	DET
ftr-450	631	69	investment	investment	NOUN
ftr-450	631	70	selection	selection	NOUN
ftr-450	631	71	process	process	NOUN
ftr-450	631	72	is	be	AUX
ftr-450	631	73	likely	likely	ADJ
ftr-450	631	74	to	to	PART
ftr-450	631	75	be	be	AUX
ftr-450	631	76	considered	consider	VERB
ftr-450	631	77	mere	mere	ADJ
ftr-450	631	78	communication	communication	NOUN
ftr-450	631	79	.	.	PUNCT
ftr-450	632	1	whereas	whereas	SCONJ
ftr-450	632	2	,	,	PUNCT
ftr-450	632	3	specific	specific	ADJ
ftr-450	632	4	recommendations	recommendation	NOUN
ftr-450	632	5	about	about	ADP
ftr-450	632	6	particular	particular	ADJ
ftr-450	632	7	investments	investment	NOUN
ftr-450	632	8	are	be	AUX
ftr-450	632	9	likely	likely	ADJ
ftr-450	632	10	to	to	PART
ftr-450	632	11	constitute	constitute	VERB
ftr-450	632	12	investment	investment	NOUN
ftr-450	632	13	advice.104	advice.104	NOUN
ftr-450	632	14	until	until	ADP
ftr-450	632	15	recently	recently	ADV
ftr-450	632	16	,	,	PUNCT
ftr-450	632	17	employers	employer	NOUN
ftr-450	632	18	were	be	AUX
ftr-450	632	19	counseled	counsel	VERB
ftr-450	632	20	that	that	SCONJ
ftr-450	632	21	providing	provide	VERB
ftr-450	632	22	bad	bad	ADJ
ftr-450	632	23	investment	investment	NOUN
ftr-450	632	24	advice	advice	NOUN
ftr-450	632	25	was	be	AUX
ftr-450	632	26	a	a	DET
ftr-450	632	27	greater	great	ADJ
ftr-450	632	28	risk	risk	NOUN
ftr-450	632	29	than	than	ADP
ftr-450	632	30	providing	provide	VERB
ftr-450	632	31	insufficient	insufficient	ADJ
ftr-450	632	32	investment	investment	NOUN
ftr-450	632	33	information.105	information.105	NOUN
ftr-450	632	34	in	in	ADP
ftr-450	632	35	other	other	ADJ
ftr-450	632	36	words	word	NOUN
ftr-450	632	37	,	,	PUNCT
ftr-450	632	38	employers	employer	NOUN
ftr-450	632	39	were	be	AUX
ftr-450	632	40	more	more	ADV
ftr-450	632	41	exposed	expose	VERB
ftr-450	632	42	to	to	ADP
ftr-450	632	43	litigation	litigation	NOUN
ftr-450	632	44	when	when	SCONJ
ftr-450	632	45	they	they	PRON
ftr-450	632	46	established	establish	VERB
ftr-450	632	47	education	education	NOUN
ftr-450	632	48	programs	program	NOUN
ftr-450	632	49	than	than	ADP
ftr-450	632	50	when	when	SCONJ
ftr-450	632	51	they	they	PRON
ftr-450	632	52	allowed	allow	VERB
ftr-450	632	53	participants	participant	NOUN
ftr-450	632	54	to	to	PART
ftr-450	632	55	make	make	VERB
ftr-450	632	56	their	their	PRON
ftr-450	632	57	investment	investment	NOUN
ftr-450	632	58	decisions	decision	NOUN
ftr-450	632	59	without	without	ADP
ftr-450	632	60	the	the	DET
ftr-450	632	61	benefit	benefit	NOUN
ftr-450	632	62	of	of	ADP
ftr-450	632	63	financial	financial	ADJ
ftr-450	632	64	102	102	NUM
ftr-450	632	65	.	.	PUNCT
ftr-450	633	1	see	see	VERB
ftr-450	633	2	mary	mary	PROPN
ftr-450	633	3	rowland	rowland	PROPN
ftr-450	633	4	,	,	PUNCT
ftr-450	633	5	educate	educate	VERB
ftr-450	633	6	-	-	PUNCT
ftr-450	633	7	or	or	CCONJ
ftr-450	633	8	litigate	litigate	NOUN
ftr-450	633	9	:	:	PUNCT
ftr-450	633	10	educating	educate	VERB
ftr-450	633	11	pension	pension	NOUN
ftr-450	633	12	plan	plan	NOUN
ftr-450	633	13	participants	participant	NOUN
ftr-450	633	14	,	,	PUNCT
ftr-450	633	15	inst	inst	PROPN
ftr-450	633	16	.	.	PUNCT
ftr-450	634	1	inv	inv	PROPN
ftr-450	634	2	.	.	PUNCT
ftr-450	634	3	,	,	PUNCT
ftr-450	634	4	march	march	PROPN
ftr-450	634	5	1	1	NUM
ftr-450	634	6	,	,	PUNCT
ftr-450	634	7	1995	1995	NUM
ftr-450	634	8	,	,	PUNCT
ftr-450	634	9	at	at	ADP
ftr-450	634	10	87	87	NUM
ftr-450	634	11	.	.	PUNCT
ftr-450	635	1	if	if	SCONJ
ftr-450	635	2	the	the	DET
ftr-450	635	3	information	information	NOUN
ftr-450	635	4	is	be	AUX
ftr-450	635	5	considered	consider	VERB
ftr-450	635	6	investment	investment	NOUN
ftr-450	635	7	advice	advice	NOUN
ftr-450	635	8	,	,	PUNCT
ftr-450	635	9	those	those	PRON
ftr-450	635	10	providing	provide	VERB
ftr-450	635	11	the	the	DET
ftr-450	635	12	information	information	NOUN
ftr-450	635	13	,	,	PUNCT
ftr-450	635	14	e.g.	e.g.	ADV
ftr-450	635	15	,	,	PUNCT
ftr-450	635	16	employers	employer	NOUN
ftr-450	635	17	,	,	PUNCT
ftr-450	635	18	plan	plan	NOUN
ftr-450	635	19	sponsors	sponsor	NOUN
ftr-450	635	20	,	,	PUNCT
ftr-450	635	21	service	service	NOUN
ftr-450	635	22	providers	provider	NOUN
ftr-450	635	23	,	,	PUNCT
ftr-450	635	24	would	would	AUX
ftr-450	635	25	be	be	AUX
ftr-450	635	26	deemed	deem	VERB
ftr-450	635	27	fiduciaries	fiduciary	NOUN
ftr-450	635	28	,	,	PUNCT
ftr-450	635	29	subject	subject	ADJ
ftr-450	635	30	to	to	ADP
ftr-450	635	31	liability	liability	NOUN
ftr-450	635	32	under	under	ADP
ftr-450	635	33	erisa	erisa	NOUN
ftr-450	635	34	.	.	PUNCT
ftr-450	636	1	see	see	VERB
ftr-450	636	2	frederick	frederick	PROPN
ftr-450	636	3	c.	c.	PROPN
ftr-450	636	4	kneip	kneip	PROPN
ftr-450	636	5	,	,	PUNCT
ftr-450	636	6	section	section	NOUN
ftr-450	636	7	404(c	404(c	PROPN
ftr-450	636	8	):	):	PUNCT
ftr-450	636	9	basic	basic	ADJ
ftr-450	636	10	principles	principle	NOUN
ftr-450	636	11	,	,	PUNCT
ftr-450	636	12	397	397	NUM
ftr-450	636	13	pli	pli	PROPN
ftr-450	636	14	/	/	SYM
ftr-450	636	15	tax	tax	NOUN
ftr-450	636	16	43	43	NUM
ftr-450	636	17	(	(	PUNCT
ftr-450	636	18	1997	1997	NUM
ftr-450	636	19	)	)	PUNCT
ftr-450	636	20	;	;	PUNCT
ftr-450	636	21	see	see	VERB
ftr-450	636	22	also	also	ADV
ftr-450	636	23	roger	roger	PROPN
ftr-450	636	24	c.	c.	PROPN
ftr-450	636	25	siske	siske	PROPN
ftr-450	636	26	et	et	PROPN
ftr-450	636	27	al	al	PROPN
ftr-450	636	28	.	.	PROPN
ftr-450	636	29	,	,	PUNCT
ftr-450	636	30	what	what	PRON
ftr-450	636	31	=	=	NOUN
ftr-450	636	32	s	s	VERB
ftr-450	636	33	new	new	ADJ
ftr-450	636	34	in	in	ADP
ftr-450	636	35	employee	employee	NOUN
ftr-450	636	36	benefits	benefit	NOUN
ftr-450	636	37	:	:	PUNCT
ftr-450	636	38	a	a	DET
ftr-450	636	39	summary	summary	NOUN
ftr-450	636	40	of	of	ADP
ftr-450	636	41	current	current	ADJ
ftr-450	636	42	cases	case	NOUN
ftr-450	636	43	and	and	CCONJ
ftr-450	636	44	other	other	ADJ
ftr-450	636	45	developments	development	NOUN
ftr-450	636	46	,	,	PUNCT
ftr-450	636	47	sb66	sb66	PROPN
ftr-450	636	48	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
ftr-450	636	49	.	.	PROPN
ftr-450	637	1	1	1	NUM
ftr-450	637	2	,	,	PUNCT
ftr-450	637	3	78	78	NUM
ftr-450	637	4	-	-	SYM
ftr-450	637	5	79	79	NUM
ftr-450	637	6	(	(	PUNCT
ftr-450	637	7	1997	1997	NUM
ftr-450	637	8	)	)	PUNCT
ftr-450	637	9	.	.	PUNCT
ftr-450	638	1	103	103	NUM
ftr-450	638	2	.	.	PUNCT
ftr-450	639	1	the	the	DET
ftr-450	639	2	department	department	PROPN
ftr-450	639	3	of	of	ADP
ftr-450	639	4	labor	labor	NOUN
ftr-450	639	5	has	have	AUX
ftr-450	639	6	determined	determine	VERB
ftr-450	639	7	that	that	PRON
ftr-450	639	8	a[a]n	a[a]n	PROPN
ftr-450	639	9	investment	investment	NOUN
ftr-450	639	10	advisor	advisor	NOUN
ftr-450	639	11	who	who	PRON
ftr-450	639	12	suggests	suggest	VERB
ftr-450	639	13	investment	investment	NOUN
ftr-450	639	14	alternatives	alternative	NOUN
ftr-450	639	15	for	for	ADP
ftr-450	639	16	a	a	DET
ftr-450	639	17	pension	pension	NOUN
ftr-450	639	18	plan	plan	NOUN
ftr-450	639	19	has	have	VERB
ftr-450	639	20	a	a	DET
ftr-450	639	21	definite	definite	ADJ
ftr-450	639	22	fiduciary	fiduciary	ADJ
ftr-450	639	23	duty	duty	NOUN
ftr-450	639	24	to	to	PART
ftr-450	639	25	select	select	VERB
ftr-450	639	26	alternatives	alternative	NOUN
ftr-450	639	27	prudently.@	prudently.@	PROPN
ftr-450	639	28	keville	keville	PROPN
ftr-450	639	29	,	,	PUNCT
ftr-450	639	30	supra	supra	PROPN
ftr-450	639	31	note	note	NOUN
ftr-450	639	32	4	4	NUM
ftr-450	639	33	,	,	PUNCT
ftr-450	639	34	at	at	ADP
ftr-450	639	35	551	551	NUM
ftr-450	639	36	-	-	SYM
ftr-450	639	37	52	52	NUM
ftr-450	639	38	.	.	PUNCT
ftr-450	640	1	keville	keville	PROPN
ftr-450	640	2	also	also	ADV
ftr-450	640	3	notes	note	VERB
ftr-450	640	4	that	that	SCONJ
ftr-450	640	5	aan	aan	PROPN
ftr-450	640	6	investment	investment	PROPN
ftr-450	640	7	advisor	advisor	NOUN
ftr-450	640	8	who	who	PRON
ftr-450	640	9	is	be	AUX
ftr-450	640	10	hired	hire	VERB
ftr-450	640	11	by	by	ADP
ftr-450	640	12	an	an	DET
ftr-450	640	13	employer	employer	NOUN
ftr-450	640	14	to	to	PART
ftr-450	640	15	provide	provide	VERB
ftr-450	640	16	investment	investment	NOUN
ftr-450	640	17	instructions	instruction	NOUN
ftr-450	640	18	to	to	ADP
ftr-450	640	19	employees	employee	NOUN
ftr-450	640	20	is	be	AUX
ftr-450	640	21	a	a	DET
ftr-450	640	22	fiduciary	fiduciary	NOUN
ftr-450	640	23	under	under	ADP
ftr-450	640	24	the	the	DET
ftr-450	640	25	terms	term	NOUN
ftr-450	640	26	of	of	ADP
ftr-450	640	27	erisa	erisa	NOUN
ftr-450	640	28	if	if	SCONJ
ftr-450	640	29	the	the	DET
ftr-450	640	30	advisor	advisor	NOUN
ftr-450	640	31	is	be	AUX
ftr-450	640	32	compensated	compensate	VERB
ftr-450	640	33	for	for	ADP
ftr-450	640	34	services	service	NOUN
ftr-450	640	35	rendered.@	rendered.@	PROPN
ftr-450	641	1	i	i	PRON
ftr-450	641	2	d.	d.	PROPN
ftr-450	641	3	104	104	NUM
ftr-450	641	4	.	.	PUNCT
ftr-450	642	1	see	see	VERB
ftr-450	642	2	keville	keville	PROPN
ftr-450	642	3	,	,	PUNCT
ftr-450	642	4	supra	supra	PROPN
ftr-450	642	5	note	note	NOUN
ftr-450	642	6	4	4	NUM
ftr-450	642	7	,	,	PUNCT
ftr-450	642	8	at	at	ADP
ftr-450	642	9	551	551	NUM
ftr-450	642	10	-	-	SYM
ftr-450	642	11	52	52	NUM
ftr-450	642	12	.	.	PUNCT
ftr-450	643	1	however	however	ADV
ftr-450	643	2	,	,	PUNCT
ftr-450	643	3	any	any	DET
ftr-450	643	4	individual	individual	ADJ
ftr-450	643	5	giving	give	VERB
ftr-450	643	6	investment	investment	NOUN
ftr-450	643	7	information	information	NOUN
ftr-450	643	8	to	to	PART
ftr-450	643	9	plan	plan	VERB
ftr-450	643	10	participants	participant	NOUN
ftr-450	643	11	may	may	AUX
ftr-450	643	12	be	be	AUX
ftr-450	643	13	considered	consider	VERB
ftr-450	643	14	a	a	DET
ftr-450	643	15	fiduciary	fiduciary	ADJ
ftr-450	643	16	if	if	SCONJ
ftr-450	643	17	it	it	PRON
ftr-450	643	18	reasonable	reasonable	ADJ
ftr-450	643	19	for	for	ADP
ftr-450	643	20	the	the	DET
ftr-450	643	21	participant	participant	NOUN
ftr-450	643	22	to	to	PART
ftr-450	643	23	consider	consider	VERB
ftr-450	643	24	the	the	DET
ftr-450	643	25	information	information	NOUN
ftr-450	643	26	investment	investment	NOUN
ftr-450	643	27	advice	advice	NOUN
ftr-450	643	28	and	and	CCONJ
ftr-450	643	29	if	if	SCONJ
ftr-450	643	30	the	the	DET
ftr-450	643	31	participant	participant	NOUN
ftr-450	643	32	acts	act	VERB
ftr-450	643	33	accordingly	accordingly	ADV
ftr-450	643	34	to	to	ADP
ftr-450	643	35	her	her	PRON
ftr-450	643	36	detriment	detriment	NOUN
ftr-450	643	37	.	.	PUNCT
ftr-450	644	1	jack	jack	PROPN
ftr-450	644	2	w.	w.	PROPN
ftr-450	644	3	murphy	murphy	PROPN
ftr-450	644	4	,	,	PUNCT
ftr-450	644	5	associate	associate	ADJ
ftr-450	644	6	director	director	NOUN
ftr-450	644	7	and	and	CCONJ
ftr-450	644	8	chief	chief	ADJ
ftr-450	644	9	counsel	counsel	NOUN
ftr-450	644	10	of	of	ADP
ftr-450	644	11	the	the	DET
ftr-450	644	12	division	division	NOUN
ftr-450	644	13	of	of	ADP
ftr-450	644	14	investment	investment	NOUN
ftr-450	644	15	management	management	NOUN
ftr-450	644	16	at	at	ADP
ftr-450	644	17	the	the	DET
ftr-450	644	18	sec	sec	PROPN
ftr-450	644	19	stated	state	VERB
ftr-450	644	20	that	that	SCONJ
ftr-450	644	21	an	an	DET
ftr-450	644	22	employee	employee	NOUN
ftr-450	644	23	sponsor	sponsor	NOUN
ftr-450	644	24	providing	provide	VERB
ftr-450	644	25	information	information	NOUN
ftr-450	644	26	would	would	AUX
ftr-450	644	27	not	not	PART
ftr-450	644	28	be	be	AUX
ftr-450	644	29	considered	consider	VERB
ftr-450	644	30	to	to	PART
ftr-450	644	31	be	be	AUX
ftr-450	644	32	giving	give	VERB
ftr-450	644	33	advice	advice	NOUN
ftr-450	644	34	unless	unless	SCONJ
ftr-450	644	35	it	it	PRON
ftr-450	644	36	held	hold	VERB
ftr-450	644	37	itself	itself	PRON
ftr-450	644	38	out	out	ADP
ftr-450	644	39	as	as	ADP
ftr-450	644	40	providing	provide	VERB
ftr-450	644	41	advice	advice	NOUN
ftr-450	644	42	or	or	CCONJ
ftr-450	644	43	received	receive	VERB
ftr-450	644	44	additional	additional	ADJ
ftr-450	644	45	compensation	compensation	NOUN
ftr-450	644	46	from	from	ADP
ftr-450	644	47	employees	employee	NOUN
ftr-450	644	48	or	or	CCONJ
ftr-450	644	49	third	third	ADJ
ftr-450	644	50	parties	party	NOUN
ftr-450	644	51	for	for	ADP
ftr-450	644	52	the	the	DET
ftr-450	644	53	advice	advice	NOUN
ftr-450	644	54	.	.	PUNCT
ftr-450	645	1	see	see	VERB
ftr-450	645	2	division	division	NOUN
ftr-450	645	3	of	of	ADP
ftr-450	645	4	investment	investment	NOUN
ftr-450	645	5	management	management	NOUN
ftr-450	645	6	the	the	DET
ftr-450	645	7	year	year	NOUN
ftr-450	645	8	in	in	ADP
ftr-450	645	9	review	review	NOUN
ftr-450	645	10	:	:	PUNCT
ftr-450	645	11	regulation	regulation	NOUN
ftr-450	645	12	of	of	ADP
ftr-450	645	13	investment	investment	NOUN
ftr-450	645	14	companies	company	NOUN
ftr-450	645	15	,	,	PUNCT
ftr-450	645	16	investment	investment	NOUN
ftr-450	645	17	advisors	advisor	NOUN
ftr-450	645	18	and	and	CCONJ
ftr-450	645	19	public	public	ADJ
ftr-450	645	20	utility	utility	NOUN
ftr-450	645	21	holding	hold	VERB
ftr-450	645	22	companies	company	NOUN
ftr-450	645	23	in	in	ADP
ftr-450	645	24	1996	1996	NUM
ftr-450	645	25	,	,	PUNCT
ftr-450	645	26	979	979	NUM
ftr-450	645	27	pli	pli	PROPN
ftr-450	645	28	/	/	SYM
ftr-450	645	29	corp	corp	PROPN
ftr-450	645	30	7	7	NUM
ftr-450	645	31	,	,	PUNCT
ftr-450	645	32	680	680	NUM
ftr-450	645	33	(	(	PUNCT
ftr-450	645	34	feb.-mar	feb.-mar	PROPN
ftr-450	645	35	.	.	PROPN
ftr-450	645	36	1997	1997	NUM
ftr-450	645	37	)	)	PUNCT
ftr-450	645	38	.	.	PUNCT
ftr-450	646	1	105	105	NUM
ftr-450	646	2	.	.	PUNCT
ftr-450	647	1	see	see	PROPN
ftr-450	647	2	rowland	rowland	PROPN
ftr-450	647	3	,	,	PUNCT
ftr-450	647	4	supra	supra	PROPN
ftr-450	647	5	note	note	PROPN
ftr-450	647	6	102	102	NUM
ftr-450	647	7	,	,	PUNCT
ftr-450	647	8	at	at	ADP
ftr-450	647	9	87	87	NUM
ftr-450	647	10	.	.	PUNCT
ftr-450	648	1	see	see	VERB
ftr-450	648	2	also	also	ADV
ftr-450	648	3	jeffrey	jeffrey	PROPN
ftr-450	648	4	m.	m.	PROPN
ftr-450	648	5	miller	miller	PROPN
ftr-450	648	6	,	,	PUNCT
ftr-450	648	7	the	the	DET
ftr-450	648	8	difference	difference	NOUN
ftr-450	648	9	between	between	ADP
ftr-450	648	10	education	education	NOUN
ftr-450	648	11	and	and	CCONJ
ftr-450	648	12	advice	advice	NOUN
ftr-450	648	13	,	,	PUNCT
ftr-450	648	14	pension	pension	NOUN
ftr-450	648	15	mgmt	mgmt	NOUN
ftr-450	648	16	.	.	PROPN
ftr-450	648	17	,	,	PUNCT
ftr-450	648	18	feb	feb	PROPN
ftr-450	648	19	.	.	PROPN
ftr-450	648	20	1995	1995	NUM
ftr-450	648	21	,	,	PUNCT
ftr-450	648	22	at	at	ADP
ftr-450	648	23	34	34	NUM
ftr-450	648	24	.	.	PUNCT
ftr-450	649	1	if	if	SCONJ
ftr-450	649	2	plan	plan	NOUN
ftr-450	649	3	sponsors	sponsor	NOUN
ftr-450	649	4	teach	teach	VERB
ftr-450	649	5	participants	participant	NOUN
ftr-450	649	6	about	about	ADP
ftr-450	649	7	investment	investment	NOUN
ftr-450	649	8	performance	performance	NOUN
ftr-450	649	9	in	in	ADP
ftr-450	649	10	achieving	achieve	VERB
ftr-450	649	11	long	long	ADJ
ftr-450	649	12	-	-	PUNCT
ftr-450	649	13	term	term	NOUN
ftr-450	649	14	retirement	retirement	NOUN
ftr-450	649	15	goals	goal	NOUN
ftr-450	649	16	,	,	PUNCT
ftr-450	649	17	the	the	DET
ftr-450	649	18	sponsor	sponsor	NOUN
ftr-450	649	19	will	will	AUX
ftr-450	649	20	not	not	PART
ftr-450	649	21	be	be	AUX
ftr-450	649	22	considered	consider	VERB
ftr-450	649	23	a	a	DET
ftr-450	649	24	fiduciary	fiduciary	NOUN
ftr-450	649	25	.	.	PUNCT
ftr-450	650	1	i	i	PRON
ftr-450	650	2	d.	d.	PROPN
ftr-450	650	3	however	however	ADV
ftr-450	650	4	,	,	PUNCT
ftr-450	650	5	if	if	SCONJ
ftr-450	650	6	the	the	DET
ftr-450	650	7	sponsor	sponsor	NOUN
ftr-450	650	8	creates	create	VERB
ftr-450	650	9	programs	program	NOUN
ftr-450	650	10	which	which	PRON
ftr-450	650	11	provide	provide	VERB
ftr-450	650	12	the	the	DET
ftr-450	650	13	basis	basis	NOUN
ftr-450	650	14	for	for	ADP
ftr-450	650	15	participants=	participants=	NUM
ftr-450	650	16	investment	investment	NOUN
ftr-450	650	17	decisions	decision	NOUN
ftr-450	650	18	,	,	PUNCT
ftr-450	650	19	plan	plan	NOUN
ftr-450	650	20	sponsors	sponsor	NOUN
ftr-450	650	21	may	may	AUX
ftr-450	650	22	be	be	AUX
ftr-450	650	23	regarded	regard	VERB
ftr-450	650	24	as	as	ADP
ftr-450	650	25	fiduciaries	fiduciary	NOUN
ftr-450	650	26	which	which	PRON
ftr-450	650	27	exposes	expose	VERB
ftr-450	650	28	them	they	PRON
ftr-450	650	29	to	to	ADP
ftr-450	650	30	potential	potential	ADJ
ftr-450	650	31	liability	liability	NOUN
ftr-450	650	32	.	.	PUNCT
ftr-450	651	1	i	i	PRON
ftr-450	651	2	d.	d.	PROPN
ftr-450	651	3	in	in	ADP
ftr-450	651	4	this	this	DET
ftr-450	651	5	situation	situation	NOUN
ftr-450	651	6	,	,	PUNCT
ftr-450	651	7	sponsors	sponsor	NOUN
ftr-450	651	8	will	will	AUX
ftr-450	651	9	have	have	AUX
ftr-450	651	10	crossed	cross	VERB
ftr-450	651	11	the	the	DET
ftr-450	651	12	line	line	NOUN
ftr-450	651	13	between	between	ADP
ftr-450	651	14	providing	provide	VERB
ftr-450	651	15	investment	investment	NOUN
ftr-450	651	16	information	information	NOUN
ftr-450	651	17	and	and	CCONJ
ftr-450	651	18	advice	advice	NOUN
ftr-450	651	19	.	.	PUNCT
ftr-450	652	1	i	i	PRON
ftr-450	652	2	d.	d.	PROPN
ftr-450	652	3	2000	2000	NUM
ftr-450	652	4	]	]	PUNCT
ftr-450	653	1	rethinking	rethink	VERB
ftr-450	653	2	the	the	DET
ftr-450	653	3	risk	risk	NOUN
ftr-450	653	4	of	of	ADP
ftr-450	653	5	defined	define	VERB
ftr-450	653	6	contribution	contribution	NOUN
ftr-450	653	7	plans	plan	VERB
ftr-450	653	8	633	633	NUM
ftr-450	653	9	training.106	training.106	NOUN
ftr-450	653	10	because	because	SCONJ
ftr-450	653	11	employers	employer	NOUN
ftr-450	653	12	are	be	AUX
ftr-450	653	13	typically	typically	ADV
ftr-450	653	14	unwilling	unwilling	ADJ
ftr-450	653	15	to	to	PART
ftr-450	653	16	assume	assume	VERB
ftr-450	653	17	a	a	DET
ftr-450	653	18	risk	risk	NOUN
ftr-450	653	19	of	of	ADP
ftr-450	653	20	greater	great	ADJ
ftr-450	653	21	exposure	exposure	NOUN
ftr-450	653	22	to	to	ADP
ftr-450	653	23	potential	potential	ADJ
ftr-450	653	24	liability	liability	NOUN
ftr-450	653	25	,	,	PUNCT
ftr-450	653	26	it	it	PRON
ftr-450	653	27	is	be	AUX
ftr-450	653	28	not	not	PART
ftr-450	653	29	surprising	surprising	ADJ
ftr-450	653	30	that	that	SCONJ
ftr-450	653	31	many	many	ADJ
ftr-450	653	32	employers	employer	NOUN
ftr-450	653	33	have	have	AUX
ftr-450	653	34	not	not	PART
ftr-450	653	35	provided	provide	VERB
ftr-450	653	36	adequate	adequate	ADJ
ftr-450	653	37	investment	investment	NOUN
ftr-450	653	38	education	education	NOUN
ftr-450	653	39	to	to	ADP
ftr-450	653	40	their	their	PRON
ftr-450	653	41	employees.107	employees.107	NOUN
ftr-450	653	42	as	as	ADP
ftr-450	653	43	a	a	DET
ftr-450	653	44	result	result	NOUN
ftr-450	653	45	,	,	PUNCT
ftr-450	653	46	employees	employee	NOUN
ftr-450	653	47	participating	participate	VERB
ftr-450	653	48	in	in	ADP
ftr-450	653	49	participant	participant	ADJ
ftr-450	653	50	-	-	PUNCT
ftr-450	653	51	directed	direct	VERB
ftr-450	653	52	plans	plan	NOUN
ftr-450	653	53	are	be	AUX
ftr-450	653	54	often	often	ADV
ftr-450	653	55	left	leave	VERB
ftr-450	653	56	on	on	ADP
ftr-450	653	57	their	their	PRON
ftr-450	653	58	own	own	ADJ
ftr-450	653	59	to	to	PART
ftr-450	653	60	obtain	obtain	VERB
ftr-450	653	61	the	the	DET
ftr-450	653	62	education	education	NOUN
ftr-450	653	63	and	and	CCONJ
ftr-450	653	64	training	training	NOUN
ftr-450	653	65	necessary	necessary	ADJ
ftr-450	653	66	to	to	PART
ftr-450	653	67	successfully	successfully	ADV
ftr-450	653	68	manage	manage	VERB
ftr-450	653	69	their	their	PRON
ftr-450	653	70	retirement	retirement	NOUN
ftr-450	653	71	savings	saving	NOUN
ftr-450	653	72	.	.	PUNCT
ftr-450	654	1	the	the	DET
ftr-450	654	2	significance	significance	NOUN
ftr-450	654	3	of	of	ADP
ftr-450	654	4	the	the	DET
ftr-450	654	5	distinction	distinction	NOUN
ftr-450	654	6	between	between	ADP
ftr-450	654	7	investment	investment	NOUN
ftr-450	654	8	advice	advice	NOUN
ftr-450	654	9	and	and	CCONJ
ftr-450	654	10	investment	investment	NOUN
ftr-450	654	11	information	information	NOUN
ftr-450	654	12	is	be	AUX
ftr-450	654	13	another	another	DET
ftr-450	654	14	reason	reason	NOUN
ftr-450	654	15	the	the	DET
ftr-450	654	16	mertens	mertens	ADJ
ftr-450	654	17	decisions	decision	NOUN
ftr-450	654	18	is	be	AUX
ftr-450	654	19	more	more	ADV
ftr-450	654	20	troubling	troubling	ADJ
ftr-450	654	21	for	for	ADP
ftr-450	654	22	certain	certain	ADJ
ftr-450	654	23	defined	define	VERB
ftr-450	654	24	contribution	contribution	NOUN
ftr-450	654	25	plan	plan	NOUN
ftr-450	654	26	participants	participant	NOUN
ftr-450	654	27	than	than	ADP
ftr-450	654	28	for	for	ADP
ftr-450	654	29	defined	define	VERB
ftr-450	654	30	benefit	benefit	NOUN
ftr-450	654	31	plan	plan	NOUN
ftr-450	654	32	participants	participant	NOUN
ftr-450	654	33	.	.	PUNCT
ftr-450	655	1	in	in	ADP
ftr-450	655	2	participant	participant	ADV
ftr-450	655	3	-	-	PUNCT
ftr-450	655	4	directed	direct	VERB
ftr-450	655	5	defined	define	VERB
ftr-450	655	6	contribution	contribution	NOUN
ftr-450	655	7	plans	plan	NOUN
ftr-450	655	8	,	,	PUNCT
ftr-450	655	9	unsophisticated	unsophisticated	ADJ
ftr-450	655	10	investors	investor	NOUN
ftr-450	655	11	unable	unable	ADJ
ftr-450	655	12	to	to	PART
ftr-450	655	13	distinguish	distinguish	VERB
ftr-450	655	14	between	between	ADP
ftr-450	655	15	investment	investment	NOUN
ftr-450	655	16	advice	advice	NOUN
ftr-450	655	17	and	and	CCONJ
ftr-450	655	18	investment	investment	NOUN
ftr-450	655	19	information	information	NOUN
ftr-450	655	20	may	may	AUX
ftr-450	655	21	suffer	suffer	VERB
ftr-450	655	22	unfortunate	unfortunate	ADJ
ftr-450	655	23	consequences	consequence	NOUN
ftr-450	655	24	as	as	ADP
ftr-450	655	25	a	a	DET
ftr-450	655	26	result	result	NOUN
ftr-450	655	27	of	of	ADP
ftr-450	655	28	misunderstandings	misunderstanding	NOUN
ftr-450	655	29	.	.	PUNCT
ftr-450	656	1	if	if	SCONJ
ftr-450	656	2	an	an	DET
ftr-450	656	3	investment	investment	NOUN
ftr-450	656	4	broker	broker	NOUN
ftr-450	656	5	aggressively	aggressively	ADV
ftr-450	656	6	markets	market	VERB
ftr-450	656	7	alternative	alternative	ADJ
ftr-450	656	8	investments	investment	NOUN
ftr-450	656	9	under	under	ADP
ftr-450	656	10	the	the	DET
ftr-450	656	11	rubric	rubric	NOUN
ftr-450	656	12	of	of	ADP
ftr-450	656	13	investment	investment	NOUN
ftr-450	656	14	information	information	NOUN
ftr-450	656	15	,	,	PUNCT
ftr-450	656	16	inexperienced	inexperienced	ADJ
ftr-450	656	17	plan	plan	NOUN
ftr-450	656	18	participants	participant	NOUN
ftr-450	656	19	could	could	AUX
ftr-450	656	20	interpret	interpret	VERB
ftr-450	656	21	the	the	DET
ftr-450	656	22	broker	broker	NOUN
ftr-450	656	23	=	=	NOUN
ftr-450	656	24	s	s	PART
ftr-450	656	25	comments	comment	NOUN
ftr-450	656	26	as	as	ADP
ftr-450	656	27	specific	specific	ADJ
ftr-450	656	28	recommendations	recommendation	NOUN
ftr-450	656	29	,	,	PUNCT
ftr-450	656	30	rather	rather	ADV
ftr-450	656	31	than	than	ADP
ftr-450	656	32	general	general	ADJ
ftr-450	656	33	information	information	NOUN
ftr-450	656	34	.	.	PUNCT
ftr-450	657	1	believing	believe	VERB
ftr-450	657	2	that	that	SCONJ
ftr-450	657	3	they	they	PRON
ftr-450	657	4	have	have	AUX
ftr-450	657	5	received	receive	VERB
ftr-450	657	6	investment	investment	NOUN
ftr-450	657	7	advice	advice	NOUN
ftr-450	657	8	,	,	PUNCT
ftr-450	657	9	participants	participant	NOUN
ftr-450	657	10	may	may	AUX
ftr-450	657	11	rely	rely	VERB
ftr-450	657	12	on	on	ADP
ftr-450	657	13	the	the	DET
ftr-450	657	14	communication	communication	NOUN
ftr-450	657	15	and	and	CCONJ
ftr-450	657	16	make	make	VERB
ftr-450	657	17	decisions	decision	NOUN
ftr-450	657	18	that	that	PRON
ftr-450	657	19	adversely	adversely	ADV
ftr-450	657	20	affect	affect	VERB
ftr-450	657	21	the	the	DET
ftr-450	657	22	build	build	NOUN
ftr-450	657	23	-	-	PUNCT
ftr-450	657	24	up	up	NOUN
ftr-450	657	25	of	of	ADP
ftr-450	657	26	their	their	PRON
ftr-450	657	27	accounts	account	NOUN
ftr-450	657	28	.	.	PUNCT
ftr-450	658	1	under	under	ADP
ftr-450	658	2	mertens	merten	NOUN
ftr-450	658	3	,	,	PUNCT
ftr-450	658	4	money	money	NOUN
ftr-450	658	5	damages	damage	NOUN
ftr-450	658	6	would	would	AUX
ftr-450	658	7	be	be	AUX
ftr-450	658	8	unavailable	unavailable	ADJ
ftr-450	658	9	to	to	ADP
ftr-450	658	10	the	the	DET
ftr-450	658	11	plan	plan	NOUN
ftr-450	658	12	participants	participant	NOUN
ftr-450	658	13	in	in	ADP
ftr-450	658	14	this	this	DET
ftr-450	658	15	situation	situation	NOUN
ftr-450	658	16	,	,	PUNCT
ftr-450	658	17	even	even	ADV
ftr-450	658	18	if	if	SCONJ
ftr-450	658	19	the	the	DET
ftr-450	658	20	broker	broker	NOUN
ftr-450	658	21	had	have	VERB
ftr-450	658	22	adequate	adequate	ADJ
ftr-450	658	23	assets	asset	NOUN
ftr-450	658	24	to	to	PART
ftr-450	658	25	restore	restore	VERB
ftr-450	658	26	plan	plan	NOUN
ftr-450	658	27	losses.108	losses.108	CCONJ
ftr-450	658	28	thus	thus	ADV
ftr-450	658	29	,	,	PUNCT
ftr-450	658	30	the	the	DET
ftr-450	658	31	participants	participant	NOUN
ftr-450	658	32	ultimately	ultimately	ADV
ftr-450	658	33	would	would	AUX
ftr-450	658	34	receive	receive	VERB
ftr-450	658	35	smaller	small	ADJ
ftr-450	658	36	retirement	retirement	NOUN
ftr-450	658	37	benefits	benefit	NOUN
ftr-450	658	38	than	than	SCONJ
ftr-450	658	39	expected.109	expected.109	VERB
ftr-450	658	40	3	3	NUM
ftr-450	658	41	.	.	PUNCT
ftr-450	658	42	section	section	NOUN
ftr-450	658	43	404(c	404(c	PROPN
ftr-450	658	44	)	)	PUNCT
ftr-450	658	45	plans.canother	plans.canother	ADJ
ftr-450	658	46	method	method	NOUN
ftr-450	658	47	of	of	ADP
ftr-450	658	48	minimizing	minimize	VERB
ftr-450	658	49	liability	liability	NOUN
ftr-450	658	50	for	for	ADP
ftr-450	658	51	poor	poor	ADJ
ftr-450	658	52	investment	investment	NOUN
ftr-450	658	53	performance	performance	NOUN
ftr-450	658	54	is	be	AUX
ftr-450	658	55	for	for	SCONJ
ftr-450	658	56	the	the	DET
ftr-450	658	57	employer	employer	NOUN
ftr-450	658	58	to	to	PART
ftr-450	658	59	adopt	adopt	VERB
ftr-450	658	60	a	a	DET
ftr-450	658	61	section	section	NOUN
ftr-450	658	62	404(c	404(c	PROPN
ftr-450	658	63	)	)	PUNCT
ftr-450	658	64	plan.110	plan.110	NOUN
ftr-450	658	65	an	an	DET
ftr-450	658	66	employer	employer	NOUN
ftr-450	658	67	's	's	PART
ftr-450	658	68	exposure	exposure	NOUN
ftr-450	658	69	to	to	ADP
ftr-450	658	70	fiduciary	fiduciary	ADJ
ftr-450	658	71	liability	liability	NOUN
ftr-450	658	72	is	be	AUX
ftr-450	658	73	substantially	substantially	ADV
ftr-450	658	74	reduced	reduce	VERB
ftr-450	658	75	106	106	NUM
ftr-450	658	76	.	.	PUNCT
ftr-450	659	1	see	see	VERB
ftr-450	659	2	rowland	rowland	PROPN
ftr-450	659	3	,	,	PUNCT
ftr-450	659	4	supra	supra	PROPN
ftr-450	659	5	note	note	PROPN
ftr-450	659	6	102	102	NUM
ftr-450	659	7	,	,	PUNCT
ftr-450	659	8	at	at	ADP
ftr-450	659	9	87	87	NUM
ftr-450	659	10	;	;	PUNCT
ftr-450	659	11	see	see	VERB
ftr-450	659	12	also	also	ADV
ftr-450	659	13	miller	miller	PROPN
ftr-450	659	14	,	,	PUNCT
ftr-450	659	15	supra	supra	PROPN
ftr-450	659	16	note	note	PROPN
ftr-450	659	17	105	105	NUM
ftr-450	659	18	,	,	PUNCT
ftr-450	659	19	at	at	ADP
ftr-450	659	20	30	30	NUM
ftr-450	659	21	(	(	PUNCT
ftr-450	659	22	noting	note	VERB
ftr-450	659	23	that	that	SCONJ
ftr-450	659	24	in	in	ADP
ftr-450	659	25	the	the	DET
ftr-450	659	26	1980	1980	NUM
ftr-450	659	27	=	=	SYM
ftr-450	659	28	s	s	NOUN
ftr-450	659	29	,	,	PUNCT
ftr-450	659	30	employers	employer	NOUN
ftr-450	659	31	thought	think	VERB
ftr-450	659	32	they	they	PRON
ftr-450	659	33	could	could	AUX
ftr-450	659	34	avoid	avoid	VERB
ftr-450	659	35	liability	liability	NOUN
ftr-450	659	36	altogether	altogether	ADV
ftr-450	659	37	by	by	ADP
ftr-450	659	38	transferring	transfer	VERB
ftr-450	659	39	the	the	DET
ftr-450	659	40	investment	investment	NOUN
ftr-450	659	41	responsibility	responsibility	NOUN
ftr-450	659	42	to	to	PART
ftr-450	659	43	plan	plan	VERB
ftr-450	659	44	participants	participant	NOUN
ftr-450	659	45	)	)	PUNCT
ftr-450	659	46	.	.	PUNCT
ftr-450	660	1	107	107	NUM
ftr-450	660	2	.	.	PUNCT
ftr-450	661	1	see	see	VERB
ftr-450	661	2	rowland	rowland	PROPN
ftr-450	661	3	,	,	PUNCT
ftr-450	661	4	supra	supra	PROPN
ftr-450	661	5	note	note	PROPN
ftr-450	661	6	102	102	NUM
ftr-450	661	7	,	,	PUNCT
ftr-450	661	8	at	at	ADP
ftr-450	661	9	87	87	NUM
ftr-450	661	10	.	.	PUNCT
ftr-450	662	1	recent	recent	ADJ
ftr-450	662	2	numbers	number	NOUN
ftr-450	662	3	suggest	suggest	VERB
ftr-450	662	4	that	that	SCONJ
ftr-450	662	5	there	there	PRON
ftr-450	662	6	has	have	AUX
ftr-450	662	7	been	be	AUX
ftr-450	662	8	an	an	DET
ftr-450	662	9	increase	increase	NOUN
ftr-450	662	10	in	in	ADP
ftr-450	662	11	education	education	NOUN
ftr-450	662	12	programs	program	NOUN
ftr-450	662	13	offered	offer	VERB
ftr-450	662	14	by	by	ADP
ftr-450	662	15	employers	employer	NOUN
ftr-450	662	16	.	.	PUNCT
ftr-450	663	1	however	however	ADV
ftr-450	663	2	,	,	PUNCT
ftr-450	663	3	many	many	ADJ
ftr-450	663	4	employers	employer	NOUN
ftr-450	663	5	make	make	VERB
ftr-450	663	6	such	such	ADJ
ftr-450	663	7	programs	program	NOUN
ftr-450	663	8	available	available	ADJ
ftr-450	663	9	because	because	SCONJ
ftr-450	663	10	it	it	PRON
ftr-450	663	11	is	be	AUX
ftr-450	663	12	important	important	ADJ
ftr-450	663	13	for	for	SCONJ
ftr-450	663	14	them	they	PRON
ftr-450	663	15	to	to	PART
ftr-450	663	16	encourage	encourage	VERB
ftr-450	663	17	low	low	ADJ
ftr-450	663	18	and	and	CCONJ
ftr-450	663	19	middle	middle	ADJ
ftr-450	663	20	income	income	NOUN
ftr-450	663	21	employees	employee	NOUN
ftr-450	663	22	to	to	PART
ftr-450	663	23	participate	participate	VERB
ftr-450	663	24	in	in	ADP
ftr-450	663	25	elective	elective	ADJ
ftr-450	663	26	contribution	contribution	NOUN
ftr-450	663	27	plan	plan	NOUN
ftr-450	663	28	.	.	PUNCT
ftr-450	664	1	see	see	VERB
ftr-450	664	2	ebri	ebri	NOUN
ftr-450	664	3	databook	databook	NOUN
ftr-450	664	4	,	,	PUNCT
ftr-450	664	5	supra	supra	PROPN
ftr-450	664	6	note	note	NOUN
ftr-450	664	7	19	19	NUM
ftr-450	664	8	.	.	PUNCT
ftr-450	665	1	however	however	ADV
ftr-450	665	2	,	,	PUNCT
ftr-450	665	3	with	with	ADP
ftr-450	665	4	the	the	DET
ftr-450	665	5	introduction	introduction	NOUN
ftr-450	665	6	of	of	ADP
ftr-450	665	7	the	the	DET
ftr-450	665	8	new	new	ADJ
ftr-450	665	9	safe	safe	ADJ
ftr-450	665	10	harbor	harbor	NOUN
ftr-450	665	11	rules	rule	NOUN
ftr-450	665	12	for	for	ADP
ftr-450	665	13	nondiscrimination	nondiscrimination	NOUN
ftr-450	665	14	in	in	ADP
ftr-450	665	15	401(k	401(k	PROPN
ftr-450	665	16	)	)	PUNCT
ftr-450	665	17	plans	plan	VERB
ftr-450	665	18	many	many	ADJ
ftr-450	665	19	employers	employer	NOUN
ftr-450	665	20	may	may	AUX
ftr-450	665	21	discontinue	discontinue	VERB
ftr-450	665	22	these	these	DET
ftr-450	665	23	programs	program	NOUN
ftr-450	665	24	.	.	PUNCT
ftr-450	666	1	108	108	NUM
ftr-450	666	2	.	.	PUNCT
ftr-450	667	1	see	see	VERB
ftr-450	667	2	supra	supra	PROPN
ftr-450	667	3	part	part	PROPN
ftr-450	667	4	ii.b	ii.b	PROPN
ftr-450	667	5	.	.	PUNCT
ftr-450	668	1	the	the	DET
ftr-450	668	2	only	only	ADJ
ftr-450	668	3	chance	chance	NOUN
ftr-450	668	4	for	for	ADP
ftr-450	668	5	the	the	DET
ftr-450	668	6	participant	participant	NOUN
ftr-450	668	7	to	to	PART
ftr-450	668	8	receive	receive	VERB
ftr-450	668	9	money	money	NOUN
ftr-450	668	10	damages	damage	NOUN
ftr-450	668	11	is	be	AUX
ftr-450	668	12	for	for	SCONJ
ftr-450	668	13	her	she	PRON
ftr-450	668	14	to	to	PART
ftr-450	668	15	demonstrate	demonstrate	VERB
ftr-450	668	16	that	that	SCONJ
ftr-450	668	17	she	she	PRON
ftr-450	668	18	reasonably	reasonably	ADV
ftr-450	668	19	interpreted	interpret	VERB
ftr-450	668	20	the	the	DET
ftr-450	668	21	comments	comment	NOUN
ftr-450	668	22	as	as	ADP
ftr-450	668	23	investment	investment	NOUN
ftr-450	668	24	advice	advice	NOUN
ftr-450	668	25	.	.	PUNCT
ftr-450	669	1	an	an	DET
ftr-450	669	2	investment	investment	NOUN
ftr-450	669	3	advisor	advisor	NOUN
ftr-450	669	4	who	who	PRON
ftr-450	669	5	directs	direct	VERB
ftr-450	669	6	participant	participant	ADJ
ftr-450	669	7	investment	investment	NOUN
ftr-450	669	8	selections	selection	NOUN
ftr-450	669	9	for	for	ADP
ftr-450	669	10	a	a	DET
ftr-450	669	11	pension	pension	NOUN
ftr-450	669	12	plan	plan	NOUN
ftr-450	669	13	has	have	VERB
ftr-450	669	14	a	a	DET
ftr-450	669	15	fiduciary	fiduciary	ADJ
ftr-450	669	16	duty	duty	NOUN
ftr-450	669	17	to	to	PART
ftr-450	669	18	select	select	VERB
ftr-450	669	19	alternatives	alternative	NOUN
ftr-450	669	20	prudently	prudently	ADV
ftr-450	669	21	.	.	PUNCT
ftr-450	670	1	see	see	VERB
ftr-450	670	2	keville	keville	PROPN
ftr-450	670	3	,	,	PUNCT
ftr-450	670	4	supra	supra	PROPN
ftr-450	670	5	note	note	NOUN
ftr-450	670	6	4	4	NUM
ftr-450	670	7	,	,	PUNCT
ftr-450	670	8	at	at	ADP
ftr-450	670	9	548	548	NUM
ftr-450	670	10	-	-	SYM
ftr-450	670	11	52	52	NUM
ftr-450	670	12	.	.	PUNCT
ftr-450	671	1	109	109	NUM
ftr-450	671	2	.	.	PUNCT
ftr-450	672	1	a	a	DET
ftr-450	672	2	cause	cause	NOUN
ftr-450	672	3	of	of	ADP
ftr-450	672	4	action	action	NOUN
ftr-450	672	5	may	may	AUX
ftr-450	672	6	be	be	AUX
ftr-450	672	7	available	available	ADJ
ftr-450	672	8	under	under	ADP
ftr-450	672	9	common	common	ADJ
ftr-450	672	10	law	law	NOUN
ftr-450	672	11	,	,	PUNCT
ftr-450	672	12	however	however	ADV
ftr-450	672	13	.	.	PUNCT
ftr-450	673	1	see	see	VERB
ftr-450	673	2	infra	infra	NOUN
ftr-450	673	3	part	part	NOUN
ftr-450	673	4	iii.a	iii.a	PROPN
ftr-450	673	5	.	.	NOUN
ftr-450	674	1	110	110	NUM
ftr-450	674	2	.	.	PUNCT
ftr-450	675	1	erisa	erisa	PROPN
ftr-450	675	2	'	'	PART
ftr-450	675	3	404(c	404(c	PROPN
ftr-450	675	4	)	)	PUNCT
ftr-450	675	5	,	,	PUNCT
ftr-450	675	6	29	29	NUM
ftr-450	675	7	u.s.c	u.s.c	ADJ
ftr-450	675	8	.	.	PUNCT
ftr-450	675	9	'	'	PUNCT
ftr-450	676	1	1104(c	1104(c	NUM
ftr-450	676	2	)	)	PUNCT
ftr-450	676	3	(	(	PUNCT
ftr-450	676	4	1999	1999	NUM
ftr-450	676	5	)	)	PUNCT
ftr-450	676	6	.	.	PUNCT
ftr-450	677	1	this	this	DET
ftr-450	677	2	section	section	NOUN
ftr-450	677	3	provides	provide	VERB
ftr-450	677	4	:	:	PUNCT
ftr-450	677	5	(	(	PUNCT
ftr-450	677	6	c)(1	c)(1	X
ftr-450	677	7	)	)	PUNCT
ftr-450	677	8	in	in	ADP
ftr-450	677	9	the	the	DET
ftr-450	677	10	case	case	NOUN
ftr-450	677	11	of	of	ADP
ftr-450	677	12	a	a	DET
ftr-450	677	13	pension	pension	NOUN
ftr-450	677	14	plan	plan	NOUN
ftr-450	677	15	which	which	PRON
ftr-450	677	16	provides	provide	VERB
ftr-450	677	17	for	for	ADP
ftr-450	677	18	individual	individual	ADJ
ftr-450	677	19	accounts	account	NOUN
ftr-450	677	20	and	and	CCONJ
ftr-450	677	21	permits	permit	VERB
ftr-450	677	22	a	a	DET
ftr-450	677	23	participant	participant	NOUN
ftr-450	677	24	or	or	CCONJ
ftr-450	677	25	beneficiary	beneficiary	NOUN
ftr-450	677	26	to	to	PART
ftr-450	677	27	exercise	exercise	VERB
ftr-450	677	28	control	control	NOUN
ftr-450	677	29	over	over	ADP
ftr-450	677	30	assets	asset	NOUN
ftr-450	677	31	in	in	ADP
ftr-450	677	32	his	his	PRON
ftr-450	677	33	account	account	NOUN
ftr-450	677	34	,	,	PUNCT
ftr-450	677	35	if	if	SCONJ
ftr-450	677	36	a	a	DET
ftr-450	677	37	participant	participant	ADJ
ftr-450	677	38	or	or	CCONJ
ftr-450	677	39	beneficiary	beneficiary	NOUN
ftr-450	677	40	exercises	exercise	NOUN
ftr-450	677	41	control	control	VERB
ftr-450	677	42	over	over	ADP
ftr-450	677	43	the	the	DET
ftr-450	677	44	assets	asset	NOUN
ftr-450	677	45	in	in	ADP
ftr-450	677	46	634	634	NUM
ftr-450	677	47	florida	florida	PROPN
ftr-450	677	48	tax	tax	NOUN
ftr-450	677	49	review	review	NOUN
ftr-450	677	50	[	[	X
ftr-450	677	51	vol	vol	NOUN
ftr-450	677	52	.	.	PUNCT
ftr-450	677	53	4:9	4:9	NUM
ftr-450	678	1	if	if	SCONJ
ftr-450	678	2	the	the	DET
ftr-450	678	3	plan	plan	NOUN
ftr-450	678	4	complies	comply	VERB
ftr-450	678	5	with	with	ADP
ftr-450	678	6	the	the	DET
ftr-450	678	7	rules	rule	NOUN
ftr-450	678	8	and	and	CCONJ
ftr-450	678	9	regulations	regulation	NOUN
ftr-450	678	10	of	of	ADP
ftr-450	678	11	section	section	NOUN
ftr-450	678	12	404(c	404(c	PROPN
ftr-450	678	13	)	)	PUNCT
ftr-450	678	14	,	,	PUNCT
ftr-450	678	15	asafe	asafe	PROPN
ftr-450	678	16	harbor@	harbor@	PROPN
ftr-450	678	17	plans.111	plans.111	PROPN
ftr-450	678	18	these	these	DET
ftr-450	678	19	rules	rule	NOUN
ftr-450	678	20	require	require	VERB
ftr-450	678	21	the	the	DET
ftr-450	678	22	employer	employer	NOUN
ftr-450	678	23	to	to	PART
ftr-450	678	24	give	give	VERB
ftr-450	678	25	a	a	DET
ftr-450	678	26	broad	broad	ADJ
ftr-450	678	27	range	range	NOUN
ftr-450	678	28	of	of	ADP
ftr-450	678	29	investment	investment	NOUN
ftr-450	678	30	options	option	NOUN
ftr-450	678	31	,	,	PUNCT
ftr-450	678	32	and	and	CCONJ
ftr-450	678	33	reasonable	reasonable	ADJ
ftr-450	678	34	instructions	instruction	NOUN
ftr-450	678	35	regarding	regard	VERB
ftr-450	678	36	the	the	DET
ftr-450	678	37	significance	significance	NOUN
ftr-450	678	38	of	of	ADP
ftr-450	678	39	the	the	DET
ftr-450	678	40	options.112	options.112	NOUN
ftr-450	678	41	unlike	unlike	ADP
ftr-450	678	42	traditional	traditional	ADJ
ftr-450	678	43	participant	participant	ADJ
ftr-450	678	44	directed	direct	VERB
ftr-450	678	45	plans	plan	NOUN
ftr-450	678	46	in	in	ADP
ftr-450	678	47	which	which	PRON
ftr-450	678	48	plan	plan	NOUN
ftr-450	678	49	fiduciaries	fiduciary	NOUN
ftr-450	678	50	retain	retain	VERB
ftr-450	678	51	some	some	DET
ftr-450	678	52	obligation	obligation	NOUN
ftr-450	678	53	to	to	PART
ftr-450	678	54	make	make	VERB
ftr-450	678	55	sure	sure	ADJ
ftr-450	678	56	that	that	SCONJ
ftr-450	678	57	the	the	DET
ftr-450	678	58	plan	plan	NOUN
ftr-450	678	59	assets	asset	NOUN
ftr-450	678	60	are	be	AUX
ftr-450	678	61	protected	protect	VERB
ftr-450	678	62	against	against	ADP
ftr-450	678	63	losses	loss	NOUN
ftr-450	678	64	,	,	PUNCT
ftr-450	678	65	section	section	NOUN
ftr-450	678	66	404(c)safe	404(c)safe	PROPN
ftr-450	678	67	harbor	harbor	NOUN
ftr-450	678	68	plans	plan	NOUN
ftr-450	678	69	essentially	essentially	ADV
ftr-450	678	70	shield	shield	VERB
ftr-450	678	71	the	the	DET
ftr-450	678	72	employer	employer	NOUN
ftr-450	678	73	and	and	CCONJ
ftr-450	678	74	his	his	PRON
ftr-450	678	75	account	account	NOUN
ftr-450	678	76	(	(	PUNCT
ftr-450	678	77	as	as	SCONJ
ftr-450	678	78	determined	determine	VERB
ftr-450	678	79	under	under	ADP
ftr-450	678	80	regulations	regulation	NOUN
ftr-450	678	81	of	of	ADP
ftr-450	678	82	the	the	DET
ftr-450	678	83	secretary	secretary	NOUN
ftr-450	678	84	)	)	PUNCT
ftr-450	678	85	(	(	PUNCT
ftr-450	678	86	a	a	X
ftr-450	678	87	)	)	PUNCT
ftr-450	678	88	such	such	ADJ
ftr-450	678	89	participant	participant	NOUN
ftr-450	678	90	or	or	CCONJ
ftr-450	678	91	beneficiary	beneficiary	NOUN
ftr-450	678	92	shall	shall	AUX
ftr-450	678	93	not	not	PART
ftr-450	678	94	be	be	AUX
ftr-450	678	95	deemed	deem	VERB
ftr-450	678	96	to	to	PART
ftr-450	678	97	be	be	AUX
ftr-450	678	98	a	a	DET
ftr-450	678	99	fiduciary	fiduciary	ADJ
ftr-450	678	100	by	by	ADP
ftr-450	678	101	reason	reason	NOUN
ftr-450	678	102	of	of	ADP
ftr-450	678	103	such	such	ADJ
ftr-450	678	104	exercise	exercise	NOUN
ftr-450	678	105	,	,	PUNCT
ftr-450	678	106	and	and	CCONJ
ftr-450	678	107	(	(	PUNCT
ftr-450	678	108	b	b	X
ftr-450	678	109	)	)	PUNCT
ftr-450	678	110	no	no	DET
ftr-450	678	111	person	person	NOUN
ftr-450	678	112	who	who	PRON
ftr-450	678	113	is	be	AUX
ftr-450	678	114	otherwise	otherwise	ADV
ftr-450	678	115	a	a	DET
ftr-450	678	116	fiduciary	fiduciary	ADJ
ftr-450	678	117	shall	shall	AUX
ftr-450	678	118	be	be	AUX
ftr-450	678	119	liable	liable	ADJ
ftr-450	678	120	under	under	ADP
ftr-450	678	121	this	this	DET
ftr-450	678	122	part	part	NOUN
ftr-450	678	123	for	for	ADP
ftr-450	678	124	any	any	DET
ftr-450	678	125	loss	loss	NOUN
ftr-450	678	126	,	,	PUNCT
ftr-450	678	127	or	or	CCONJ
ftr-450	678	128	by	by	ADP
ftr-450	678	129	reason	reason	NOUN
ftr-450	678	130	of	of	ADP
ftr-450	678	131	any	any	DET
ftr-450	678	132	breach	breach	NOUN
ftr-450	678	133	,	,	PUNCT
ftr-450	678	134	which	which	PRON
ftr-450	678	135	results	result	VERB
ftr-450	678	136	from	from	ADP
ftr-450	678	137	such	such	ADJ
ftr-450	678	138	participant	participant	NOUN
ftr-450	678	139	's	's	PART
ftr-450	678	140	or	or	CCONJ
ftr-450	678	141	beneficiary	beneficiary	NOUN
ftr-450	679	1	=	=	SYM
ftr-450	679	2	s	s	NOUN
ftr-450	679	3	exercise	exercise	NOUN
ftr-450	679	4	of	of	ADP
ftr-450	679	5	control	control	NOUN
ftr-450	679	6	.	.	PUNCT
ftr-450	680	1	i	i	PRON
ftr-450	680	2	d.	d.	PROPN
ftr-450	680	3	section	section	PROPN
ftr-450	680	4	404(c	404(c	PROPN
ftr-450	680	5	)	)	PUNCT
ftr-450	680	6	of	of	ADP
ftr-450	680	7	erisa	erisa	NOUN
ftr-450	680	8	is	be	AUX
ftr-450	680	9	elective	elective	ADJ
ftr-450	680	10	and	and	CCONJ
ftr-450	680	11	applies	apply	VERB
ftr-450	680	12	only	only	ADV
ftr-450	680	13	to	to	ADP
ftr-450	680	14	defined	define	VERB
ftr-450	680	15	contribution	contribution	NOUN
ftr-450	680	16	plans	plan	NOUN
ftr-450	680	17	,	,	PUNCT
ftr-450	680	18	such	such	ADJ
ftr-450	680	19	as	as	ADP
ftr-450	680	20	401(k	401(k	NOUN
ftr-450	680	21	)	)	PUNCT
ftr-450	680	22	plans	plan	NOUN
ftr-450	680	23	,	,	PUNCT
ftr-450	680	24	where	where	SCONJ
ftr-450	680	25	participants	participant	NOUN
ftr-450	680	26	control	control	VERB
ftr-450	680	27	the	the	DET
ftr-450	680	28	investment	investment	NOUN
ftr-450	680	29	of	of	ADP
ftr-450	680	30	their	their	PRON
ftr-450	680	31	assets	asset	NOUN
ftr-450	680	32	.	.	PUNCT
ftr-450	681	1	i	i	PRON
ftr-450	681	2	d.	d.	PROPN
ftr-450	681	3	111	111	NUM
ftr-450	681	4	.	.	PUNCT
ftr-450	681	5	29	29	NUM
ftr-450	681	6	c.f.r	c.f.r	NOUN
ftr-450	681	7	.	.	PUNCT
ftr-450	681	8	'	'	PUNCT
ftr-450	682	1	2550.404c-1	2550.404c-1	NUM
ftr-450	682	2	(	(	PUNCT
ftr-450	682	3	2000	2000	NUM
ftr-450	682	4	)	)	PUNCT
ftr-450	682	5	.	.	PUNCT
ftr-450	683	1	the	the	DET
ftr-450	683	2	'	'	PUNCT
ftr-450	683	3	404(c	404(c	PROPN
ftr-450	683	4	)	)	PUNCT
ftr-450	683	5	regulations	regulation	NOUN
ftr-450	683	6	were	be	AUX
ftr-450	683	7	issued	issue	VERB
ftr-450	683	8	in	in	ADP
ftr-450	683	9	october	october	PROPN
ftr-450	683	10	of	of	ADP
ftr-450	683	11	1992	1992	NUM
ftr-450	683	12	.	.	PUNCT
ftr-450	684	1	57	57	NUM
ftr-450	684	2	fed	fed	PROPN
ftr-450	684	3	.	.	PUNCT
ftr-450	685	1	reg	reg	PROPN
ftr-450	685	2	.	.	PUNCT
ftr-450	686	1	46932	46932	NUM
ftr-450	686	2	(	(	PUNCT
ftr-450	686	3	1992	1992	NUM
ftr-450	686	4	)	)	PUNCT
ftr-450	686	5	.	.	PUNCT
ftr-450	687	1	the	the	DET
ftr-450	687	2	regulations	regulation	NOUN
ftr-450	687	3	define	define	VERB
ftr-450	687	4	an	an	DET
ftr-450	687	5	erisa	erisa	NOUN
ftr-450	687	6	'	'	PART
ftr-450	687	7	404(c	404(c	PROPN
ftr-450	687	8	)	)	PUNCT
ftr-450	687	9	plan	plan	NOUN
ftr-450	687	10	as	as	ADP
ftr-450	687	11	,	,	PUNCT
ftr-450	687	12	generally	generally	ADV
ftr-450	687	13	,	,	PUNCT
ftr-450	687	14	a	a	DET
ftr-450	687	15	defined	define	VERB
ftr-450	687	16	contribution	contribution	NOUN
ftr-450	687	17	plan	plan	NOUN
ftr-450	687	18	that	that	PRON
ftr-450	687	19	provides	provide	VERB
ftr-450	687	20	participants	participant	NOUN
ftr-450	687	21	with	with	ADP
ftr-450	687	22	the	the	DET
ftr-450	687	23	opportunity	opportunity	NOUN
ftr-450	687	24	to	to	PART
ftr-450	687	25	aexercise	aexercise	VERB
ftr-450	687	26	control	control	NOUN
ftr-450	687	27	over	over	ADP
ftr-450	687	28	assets@	assets@	NOUN
ftr-450	687	29	in	in	ADP
ftr-450	687	30	their	their	PRON
ftr-450	687	31	accounts	account	NOUN
ftr-450	687	32	and	and	CCONJ
ftr-450	687	33	provides	provide	VERB
ftr-450	687	34	the	the	DET
ftr-450	687	35	participant	participant	NOUN
ftr-450	687	36	with	with	ADP
ftr-450	687	37	aan	aan	PROPN
ftr-450	687	38	opportunity	opportunity	NOUN
ftr-450	687	39	to	to	PART
ftr-450	687	40	choose	choose	VERB
ftr-450	687	41	from	from	ADP
ftr-450	687	42	a	a	DET
ftr-450	687	43	broad	broad	ADJ
ftr-450	687	44	range	range	NOUN
ftr-450	687	45	of	of	ADP
ftr-450	687	46	investment	investment	NOUN
ftr-450	687	47	alternatives.@	alternatives.@	PROPN
ftr-450	687	48	29	29	NUM
ftr-450	687	49	c.f.r	c.f.r	NOUN
ftr-450	687	50	.	.	PUNCT
ftr-450	687	51	'	'	PUNCT
ftr-450	688	1	2550.404c-1(b)(1)(i	2550.404c-1(b)(1)(i	NUM
ftr-450	688	2	)	)	PUNCT
ftr-450	688	3	,	,	PUNCT
ftr-450	688	4	(	(	PUNCT
ftr-450	688	5	ii	ii	NOUN
ftr-450	688	6	)	)	PUNCT
ftr-450	688	7	(	(	PUNCT
ftr-450	688	8	2000	2000	NUM
ftr-450	688	9	)	)	PUNCT
ftr-450	688	10	.	.	PUNCT
ftr-450	689	1	see	see	VERB
ftr-450	689	2	also	also	ADV
ftr-450	689	3	canan	canan	PROPN
ftr-450	689	4	,	,	PUNCT
ftr-450	689	5	supra	supra	PROPN
ftr-450	689	6	note	note	NOUN
ftr-450	689	7	30	30	NUM
ftr-450	689	8	,	,	PUNCT
ftr-450	689	9	at	at	ADP
ftr-450	689	10	'	'	NUM
ftr-450	689	11	16.3	16.3	NUM
ftr-450	689	12	,	,	PUNCT
ftr-450	689	13	at	at	ADP
ftr-450	689	14	788	788	NUM
ftr-450	689	15	-	-	SYM
ftr-450	689	16	89	89	NUM
ftr-450	689	17	.	.	PUNCT
ftr-450	690	1	however	however	ADV
ftr-450	690	2	,	,	PUNCT
ftr-450	690	3	'	'	PUNCT
ftr-450	690	4	404(c	404(c	PROPN
ftr-450	690	5	)	)	PUNCT
ftr-450	690	6	relief	relief	NOUN
ftr-450	690	7	is	be	AUX
ftr-450	690	8	not	not	PART
ftr-450	690	9	available	available	ADJ
ftr-450	690	10	in	in	ADP
ftr-450	690	11	transactions	transaction	NOUN
ftr-450	690	12	where	where	SCONJ
ftr-450	690	13	a	a	DET
ftr-450	690	14	plan	plan	NOUN
ftr-450	690	15	fiduciary	fiduciary	ADJ
ftr-450	690	16	has	have	AUX
ftr-450	690	17	exercised	exercise	VERB
ftr-450	690	18	improper	improper	ADJ
ftr-450	690	19	influence	influence	NOUN
ftr-450	690	20	or	or	CCONJ
ftr-450	690	21	concealment	concealment	NOUN
ftr-450	690	22	of	of	ADP
ftr-450	690	23	material	material	NOUN
ftr-450	690	24	nonpublic	nonpublic	ADJ
ftr-450	690	25	facts	fact	NOUN
ftr-450	690	26	known	know	VERB
ftr-450	690	27	by	by	ADP
ftr-450	690	28	the	the	DET
ftr-450	690	29	fiduciary	fiduciary	ADJ
ftr-450	690	30	,	,	PUNCT
ftr-450	690	31	or	or	CCONJ
ftr-450	690	32	takes	take	VERB
ftr-450	690	33	instructions	instruction	NOUN
ftr-450	690	34	from	from	ADP
ftr-450	690	35	a	a	DET
ftr-450	690	36	participant	participant	NOUN
ftr-450	690	37	that	that	PRON
ftr-450	690	38	is	be	AUX
ftr-450	690	39	known	know	VERB
ftr-450	690	40	by	by	ADP
ftr-450	690	41	the	the	DET
ftr-450	690	42	fiduciary	fiduciary	NOUN
ftr-450	690	43	to	to	PART
ftr-450	690	44	be	be	AUX
ftr-450	690	45	legally	legally	ADV
ftr-450	690	46	incompetent	incompetent	ADJ
ftr-450	690	47	.	.	PUNCT
ftr-450	691	1	29	29	NUM
ftr-450	691	2	c.f.r	c.f.r	NOUN
ftr-450	691	3	.	.	PUNCT
ftr-450	691	4	'	'	PUNCT
ftr-450	691	5	2550.404c-1(c)(2	2550.404c-1(c)(2	NUM
ftr-450	691	6	)	)	PUNCT
ftr-450	691	7	(	(	PUNCT
ftr-450	691	8	2000	2000	NUM
ftr-450	691	9	)	)	PUNCT
ftr-450	691	10	.	.	PUNCT
ftr-450	692	1	112	112	NUM
ftr-450	692	2	.	.	PUNCT
ftr-450	693	1	see	see	VERB
ftr-450	693	2	canan	canan	PROPN
ftr-450	693	3	supra	supra	PROPN
ftr-450	693	4	note	note	PROPN
ftr-450	693	5	30	30	NUM
ftr-450	693	6	,	,	PUNCT
ftr-450	693	7	at	at	ADP
ftr-450	693	8	'	'	PUNCT
ftr-450	693	9	16.3	16.3	NUM
ftr-450	693	10	,	,	PUNCT
ftr-450	693	11	at	at	ADP
ftr-450	693	12	791	791	NUM
ftr-450	693	13	-	-	SYM
ftr-450	693	14	93	93	NUM
ftr-450	693	15	.	.	PUNCT
ftr-450	694	1	a	a	DET
ftr-450	694	2	broad	broad	ADJ
ftr-450	694	3	range	range	NOUN
ftr-450	694	4	of	of	ADP
ftr-450	694	5	investment	investment	NOUN
ftr-450	694	6	alternatives	alternative	NOUN
ftr-450	694	7	means	mean	VERB
ftr-450	694	8	:	:	PUNCT
ftr-450	694	9	(	(	PUNCT
ftr-450	694	10	i	i	NOUN
ftr-450	694	11	)	)	PUNCT
ftr-450	694	12	a	a	DET
ftr-450	694	13	plan	plan	NOUN
ftr-450	694	14	offers	offer	VERB
ftr-450	694	15	a	a	DET
ftr-450	694	16	broad	broad	ADJ
ftr-450	694	17	range	range	NOUN
ftr-450	694	18	of	of	ADP
ftr-450	694	19	investment	investment	NOUN
ftr-450	694	20	alternatives	alternative	NOUN
ftr-450	694	21	only	only	ADV
ftr-450	694	22	if	if	SCONJ
ftr-450	694	23	the	the	DET
ftr-450	694	24	available	available	ADJ
ftr-450	694	25	investment	investment	NOUN
ftr-450	694	26	alternatives	alternative	NOUN
ftr-450	694	27	are	be	AUX
ftr-450	694	28	sufficient	sufficient	ADJ
ftr-450	694	29	to	to	PART
ftr-450	694	30	provide	provide	VERB
ftr-450	694	31	the	the	DET
ftr-450	694	32	participant	participant	NOUN
ftr-450	694	33	or	or	CCONJ
ftr-450	694	34	beneficiary	beneficiary	NOUN
ftr-450	694	35	with	with	ADP
ftr-450	694	36	a	a	DET
ftr-450	694	37	reasonable	reasonable	ADJ
ftr-450	694	38	opportunity	opportunity	NOUN
ftr-450	694	39	to	to	PART
ftr-450	694	40	:	:	PUNCT
ftr-450	694	41	(	(	PUNCT
ftr-450	694	42	a	a	X
ftr-450	694	43	)	)	PUNCT
ftr-450	694	44	materially	materially	ADV
ftr-450	694	45	affect	affect	VERB
ftr-450	694	46	the	the	DET
ftr-450	694	47	potential	potential	ADJ
ftr-450	694	48	return	return	NOUN
ftr-450	694	49	on	on	ADP
ftr-450	694	50	amounts	amount	NOUN
ftr-450	694	51	in	in	ADP
ftr-450	694	52	his	his	PRON
ftr-450	694	53	individual	individual	ADJ
ftr-450	694	54	account	account	NOUN
ftr-450	694	55	with	with	ADP
ftr-450	694	56	respect	respect	NOUN
ftr-450	694	57	to	to	ADP
ftr-450	694	58	which	which	PRON
ftr-450	694	59	he	he	PRON
ftr-450	694	60	is	be	AUX
ftr-450	694	61	permitted	permit	VERB
ftr-450	694	62	to	to	PART
ftr-450	694	63	exercise	exercise	VERB
ftr-450	694	64	control	control	NOUN
ftr-450	694	65	and	and	CCONJ
ftr-450	694	66	the	the	DET
ftr-450	694	67	degree	degree	NOUN
ftr-450	694	68	of	of	ADP
ftr-450	694	69	risk	risk	NOUN
ftr-450	694	70	to	to	PART
ftr-450	694	71	which	which	PRON
ftr-450	694	72	such	such	ADJ
ftr-450	694	73	amounts	amount	NOUN
ftr-450	694	74	are	be	AUX
ftr-450	694	75	subject	subject	ADJ
ftr-450	694	76	;	;	PUNCT
ftr-450	694	77	(	(	PUNCT
ftr-450	694	78	b	b	X
ftr-450	694	79	)	)	PUNCT
ftr-450	694	80	choose	choose	VERB
ftr-450	694	81	from	from	ADP
ftr-450	694	82	at	at	ADV
ftr-450	694	83	least	least	ADV
ftr-450	694	84	three	three	NUM
ftr-450	694	85	investment	investment	NOUN
ftr-450	694	86	alternatives	alternative	NOUN
ftr-450	694	87	:	:	PUNCT
ftr-450	694	88	(	(	PUNCT
ftr-450	694	89	1	1	X
ftr-450	694	90	)	)	PUNCT
ftr-450	694	91	each	each	PRON
ftr-450	694	92	of	of	ADP
ftr-450	694	93	which	which	PRON
ftr-450	694	94	is	be	AUX
ftr-450	694	95	diversified	diversify	VERB
ftr-450	694	96	;	;	PUNCT
ftr-450	694	97	(	(	PUNCT
ftr-450	694	98	2	2	X
ftr-450	694	99	)	)	PUNCT
ftr-450	694	100	each	each	PRON
ftr-450	694	101	of	of	ADP
ftr-450	694	102	which	which	PRON
ftr-450	694	103	has	have	VERB
ftr-450	694	104	materially	materially	ADV
ftr-450	694	105	different	different	ADJ
ftr-450	694	106	risk	risk	NOUN
ftr-450	694	107	and	and	CCONJ
ftr-450	694	108	return	return	NOUN
ftr-450	694	109	characteristics	characteristic	NOUN
ftr-450	694	110	;	;	PUNCT
ftr-450	694	111	(	(	PUNCT
ftr-450	694	112	3	3	X
ftr-450	694	113	)	)	PUNCT
ftr-450	694	114	which	which	PRON
ftr-450	694	115	in	in	ADP
ftr-450	694	116	the	the	DET
ftr-450	694	117	aggregate	aggregate	NOUN
ftr-450	694	118	enables	enable	VERB
ftr-450	694	119	the	the	DET
ftr-450	694	120	participant	participant	NOUN
ftr-450	694	121	or	or	CCONJ
ftr-450	694	122	beneficiary	beneficiary	NOUN
ftr-450	694	123	by	by	ADP
ftr-450	694	124	choosing	choose	VERB
ftr-450	694	125	among	among	ADP
ftr-450	694	126	them	they	PRON
ftr-450	694	127	to	to	PART
ftr-450	694	128	achieve	achieve	VERB
ftr-450	694	129	a	a	DET
ftr-450	694	130	portfolio	portfolio	NOUN
ftr-450	694	131	with	with	ADP
ftr-450	694	132	aggregate	aggregate	ADJ
ftr-450	694	133	risk	risk	NOUN
ftr-450	694	134	and	and	CCONJ
ftr-450	694	135	return	return	VERB
ftr-450	694	136	characteristics	characteristic	NOUN
ftr-450	694	137	at	at	ADP
ftr-450	694	138	any	any	DET
ftr-450	694	139	point	point	NOUN
ftr-450	694	140	within	within	ADP
ftr-450	694	141	the	the	DET
ftr-450	694	142	range	range	NOUN
ftr-450	694	143	normally	normally	ADV
ftr-450	694	144	appropriate	appropriate	ADJ
ftr-450	694	145	for	for	ADP
ftr-450	694	146	the	the	DET
ftr-450	694	147	participant	participant	NOUN
ftr-450	694	148	or	or	CCONJ
ftr-450	694	149	beneficiary	beneficiary	NOUN
ftr-450	694	150	;	;	PUNCT
ftr-450	694	151	and	and	CCONJ
ftr-450	694	152	(	(	PUNCT
ftr-450	694	153	4	4	X
ftr-450	694	154	)	)	PUNCT
ftr-450	694	155	each	each	PRON
ftr-450	694	156	of	of	ADP
ftr-450	694	157	which	which	PRON
ftr-450	694	158	when	when	SCONJ
ftr-450	694	159	combined	combine	VERB
ftr-450	694	160	with	with	ADP
ftr-450	694	161	investments	investment	NOUN
ftr-450	694	162	in	in	ADP
ftr-450	694	163	the	the	DET
ftr-450	694	164	other	other	ADJ
ftr-450	694	165	alternatives	alternative	NOUN
ftr-450	694	166	tends	tend	VERB
ftr-450	694	167	to	to	PART
ftr-450	694	168	minimize	minimize	VERB
ftr-450	694	169	through	through	ADP
ftr-450	694	170	diversification	diversification	NOUN
ftr-450	694	171	the	the	DET
ftr-450	694	172	overall	overall	ADJ
ftr-450	694	173	risk	risk	NOUN
ftr-450	694	174	of	of	ADP
ftr-450	694	175	a	a	DET
ftr-450	694	176	participant	participant	NOUN
ftr-450	694	177	=	=	NOUN
ftr-450	694	178	s	s	NOUN
ftr-450	694	179	or	or	CCONJ
ftr-450	694	180	beneficiary	beneficiary	NOUN
ftr-450	694	181	's	's	PART
ftr-450	694	182	portfolio	portfolio	NOUN
ftr-450	694	183	;	;	PUNCT
ftr-450	694	184	(	(	PUNCT
ftr-450	694	185	c	c	X
ftr-450	694	186	)	)	PUNCT
ftr-450	694	187	diversify	diversify	VERB
ftr-450	694	188	the	the	DET
ftr-450	694	189	investment	investment	NOUN
ftr-450	694	190	of	of	ADP
ftr-450	694	191	that	that	DET
ftr-450	694	192	portion	portion	NOUN
ftr-450	694	193	of	of	ADP
ftr-450	694	194	his	his	PRON
ftr-450	694	195	individual	individual	ADJ
ftr-450	694	196	account	account	NOUN
ftr-450	694	197	with	with	ADP
ftr-450	694	198	respect	respect	NOUN
ftr-450	694	199	to	to	ADP
ftr-450	694	200	which	which	PRON
ftr-450	694	201	he	he	PRON
ftr-450	694	202	is	be	AUX
ftr-450	694	203	permitted	permit	VERB
ftr-450	694	204	to	to	PART
ftr-450	694	205	exercise	exercise	VERB
ftr-450	694	206	control	control	NOUN
ftr-450	694	207	so	so	SCONJ
ftr-450	694	208	as	as	SCONJ
ftr-450	694	209	to	to	PART
ftr-450	694	210	minimize	minimize	VERB
ftr-450	694	211	the	the	DET
ftr-450	694	212	risk	risk	NOUN
ftr-450	694	213	of	of	ADP
ftr-450	694	214	large	large	ADJ
ftr-450	694	215	losses	loss	NOUN
ftr-450	694	216	.	.	PUNCT
ftr-450	694	217	.	.	PUNCT
ftr-450	694	218	.	.	PUNCT
ftr-450	695	1	.	.	PUNCT
ftr-450	696	1	29	29	NUM
ftr-450	696	2	c.f.r	c.f.r	NOUN
ftr-450	696	3	.	.	PUNCT
ftr-450	696	4	'	'	PUNCT
ftr-450	696	5	2550.404c-1(b)(3	2550.404c-1(b)(3	NUM
ftr-450	696	6	)	)	PUNCT
ftr-450	696	7	(	(	PUNCT
ftr-450	696	8	2000	2000	NUM
ftr-450	696	9	)	)	PUNCT
ftr-450	696	10	.	.	PUNCT
ftr-450	697	1	2000	2000	NUM
ftr-450	697	2	]	]	PUNCT
ftr-450	698	1	rethinking	rethink	VERB
ftr-450	698	2	the	the	DET
ftr-450	698	3	risk	risk	NOUN
ftr-450	698	4	of	of	ADP
ftr-450	698	5	defined	define	VERB
ftr-450	698	6	contribution	contribution	NOUN
ftr-450	698	7	plans	plan	VERB
ftr-450	698	8	635	635	NUM
ftr-450	698	9	other	other	ADJ
ftr-450	698	10	plan	plan	NOUN
ftr-450	698	11	fiduciaries	fiduciary	NOUN
ftr-450	698	12	from	from	ADP
ftr-450	698	13	any	any	DET
ftr-450	698	14	liability.113	liability.113	NOUN
ftr-450	698	15	regardless	regardless	ADV
ftr-450	698	16	of	of	ADP
ftr-450	698	17	how	how	SCONJ
ftr-450	698	18	plan	plan	NOUN
ftr-450	698	19	participants	participant	NOUN
ftr-450	698	20	allocate	allocate	VERB
ftr-450	698	21	their	their	PRON
ftr-450	698	22	assets	asset	NOUN
ftr-450	698	23	in	in	ADP
ftr-450	698	24	such	such	ADJ
ftr-450	698	25	plans	plan	NOUN
ftr-450	698	26	,	,	PUNCT
ftr-450	698	27	plan	plan	NOUN
ftr-450	698	28	fiduciaries	fiduciary	NOUN
ftr-450	698	29	are	be	AUX
ftr-450	698	30	not	not	PART
ftr-450	698	31	liable	liable	ADJ
ftr-450	698	32	for	for	ADP
ftr-450	698	33	any	any	DET
ftr-450	698	34	losses	loss	NOUN
ftr-450	698	35	that	that	PRON
ftr-450	698	36	result	result	VERB
ftr-450	698	37	from	from	ADP
ftr-450	698	38	poor	poor	ADJ
ftr-450	698	39	investment	investment	NOUN
ftr-450	698	40	returns.114	returns.114	NOUN
ftr-450	698	41	these	these	DET
ftr-450	698	42	plans	plan	NOUN
ftr-450	698	43	,	,	PUNCT
ftr-450	698	44	therefore	therefore	ADV
ftr-450	698	45	,	,	PUNCT
ftr-450	698	46	place	place	VERB
ftr-450	698	47	the	the	DET
ftr-450	698	48	entire	entire	ADJ
ftr-450	698	49	risk	risk	NOUN
ftr-450	698	50	of	of	ADP
ftr-450	698	51	accumulating	accumulate	VERB
ftr-450	698	52	insufficient	insufficient	ADJ
ftr-450	698	53	assets	asset	NOUN
ftr-450	698	54	from	from	ADP
ftr-450	698	55	poor	poor	ADJ
ftr-450	698	56	investment	investment	NOUN
ftr-450	698	57	decisions	decision	NOUN
ftr-450	698	58	on	on	ADP
ftr-450	698	59	the	the	DET
ftr-450	698	60	participants.115	participants.115	PROPN
ftr-450	698	61	as	as	SCONJ
ftr-450	698	62	is	be	AUX
ftr-450	698	63	the	the	DET
ftr-450	698	64	case	case	NOUN
ftr-450	698	65	in	in	ADP
ftr-450	698	66	traditional	traditional	ADJ
ftr-450	698	67	participant	participant	ADJ
ftr-450	698	68	directed	direct	VERB
ftr-450	698	69	plans	plan	NOUN
ftr-450	698	70	,	,	PUNCT
ftr-450	698	71	the	the	DET
ftr-450	698	72	employer	employer	NOUN
ftr-450	698	73	who	who	PRON
ftr-450	698	74	sponsors	sponsor	VERB
ftr-450	698	75	a	a	DET
ftr-450	698	76	section	section	NOUN
ftr-450	698	77	404(c	404(c	PROPN
ftr-450	698	78	)	)	PUNCT
ftr-450	698	79	safe	safe	ADJ
ftr-450	698	80	harbor	harbor	NOUN
ftr-450	698	81	plan	plan	NOUN
ftr-450	698	82	has	have	VERB
ftr-450	698	83	no	no	DET
ftr-450	698	84	obligation	obligation	NOUN
ftr-450	698	85	to	to	PART
ftr-450	698	86	assist	assist	VERB
ftr-450	698	87	participants	participant	NOUN
ftr-450	698	88	in	in	ADP
ftr-450	698	89	making	make	VERB
ftr-450	698	90	their	their	PRON
ftr-450	698	91	investment	investment	NOUN
ftr-450	698	92	decisions	decision	NOUN
ftr-450	698	93	.	.	PUNCT
ftr-450	699	1	furthermore	furthermore	ADV
ftr-450	699	2	,	,	PUNCT
ftr-450	699	3	as	as	SCONJ
ftr-450	699	4	discussed	discuss	VERB
ftr-450	699	5	above	above	ADV
ftr-450	699	6	,	,	PUNCT
ftr-450	699	7	the	the	DET
ftr-450	699	8	employer	employer	NOUN
ftr-450	699	9	is	be	AUX
ftr-450	699	10	discouraged	discourage	VERB
ftr-450	699	11	from	from	ADP
ftr-450	699	12	doing	do	VERB
ftr-450	699	13	so	so	ADV
ftr-450	699	14	because	because	SCONJ
ftr-450	699	15	such	such	ADJ
ftr-450	699	16	assistance	assistance	NOUN
ftr-450	699	17	could	could	AUX
ftr-450	699	18	trigger	trigger	VERB
ftr-450	699	19	fiduciary	fiduciary	ADJ
ftr-450	699	20	liability	liability	NOUN
ftr-450	699	21	in	in	ADP
ftr-450	699	22	plans	plan	NOUN
ftr-450	699	23	that	that	PRON
ftr-450	699	24	are	be	AUX
ftr-450	699	25	otherwise	otherwise	ADV
ftr-450	699	26	in	in	ADP
ftr-450	699	27	compliance	compliance	NOUN
ftr-450	699	28	with	with	ADP
ftr-450	699	29	section	section	NOUN
ftr-450	699	30	404(c).116	404(c).116	NUM
ftr-450	699	31	therefore	therefore	ADV
ftr-450	699	32	,	,	PUNCT
ftr-450	699	33	participants	participant	NOUN
ftr-450	699	34	in	in	ADP
ftr-450	699	35	safe	safe	ADJ
ftr-450	699	36	harbor	harbor	NOUN
ftr-450	699	37	plans	plan	NOUN
ftr-450	699	38	have	have	VERB
ftr-450	699	39	little	little	ADJ
ftr-450	699	40	or	or	CCONJ
ftr-450	699	41	no	no	PRON
ftr-450	699	42	recourse	recourse	NOUN
ftr-450	699	43	against	against	ADP
ftr-450	699	44	employers	employer	NOUN
ftr-450	699	45	,	,	PUNCT
ftr-450	699	46	administrators	administrator	NOUN
ftr-450	699	47	,	,	PUNCT
ftr-450	699	48	or	or	CCONJ
ftr-450	699	49	service	service	NOUN
ftr-450	699	50	providers	provider	NOUN
ftr-450	699	51	for	for	ADP
ftr-450	699	52	investment	investment	NOUN
ftr-450	700	1	losses.117	losses.117	INTJ
ftr-450	700	2	they	they	PRON
ftr-450	700	3	are	be	AUX
ftr-450	700	4	barred	bar	VERB
ftr-450	700	5	from	from	ADP
ftr-450	700	6	claiming	claim	VERB
ftr-450	700	7	that	that	SCONJ
ftr-450	700	8	the	the	DET
ftr-450	700	9	employer	employer	NOUN
ftr-450	700	10	either	either	CCONJ
ftr-450	700	11	should	should	AUX
ftr-450	700	12	have	have	AUX
ftr-450	700	13	recognized	recognize	VERB
ftr-450	700	14	a	a	DET
ftr-450	700	15	problem	problem	NOUN
ftr-450	700	16	,	,	PUNCT
ftr-450	700	17	or	or	CCONJ
ftr-450	700	18	provided	provide	VERB
ftr-450	700	19	different	different	ADJ
ftr-450	700	20	investment	investment	NOUN
ftr-450	700	21	options.118	options.118	VERB
ftr-450	700	22	in	in	ADP
ftr-450	700	23	traditional	traditional	ADJ
ftr-450	700	24	participant	participant	ADJ
ftr-450	700	25	directed	direct	VERB
ftr-450	700	26	plans	plan	NOUN
ftr-450	700	27	,	,	PUNCT
ftr-450	700	28	these	these	DET
ftr-450	700	29	allegations	allegation	NOUN
ftr-450	700	30	might	might	AUX
ftr-450	700	31	be	be	AUX
ftr-450	700	32	successful	successful	ADJ
ftr-450	700	33	on	on	ADP
ftr-450	700	34	the	the	DET
ftr-450	700	35	grounds	ground	NOUN
ftr-450	700	36	that	that	SCONJ
ftr-450	700	37	a	a	DET
ftr-450	700	38	failure	failure	NOUN
ftr-450	700	39	to	to	PART
ftr-450	700	40	diversify	diversify	VERB
ftr-450	700	41	the	the	DET
ftr-450	700	42	participant	participant	NOUN
ftr-450	700	43	's	's	PART
ftr-450	700	44	account	account	NOUN
ftr-450	700	45	violates	violate	VERB
ftr-450	700	46	erisa	erisa	NOUN
ftr-450	700	47	=	=	NOUN
ftr-450	700	48	s	s	PART
ftr-450	700	49	prudence	prudence	NOUN
ftr-450	700	50	and	and	CCONJ
ftr-450	700	51	diversification	diversification	NOUN
ftr-450	700	52	rule.119	rule.119	PROPN
ftr-450	700	53	d.	d.	PROPN
ftr-450	700	54	pension	pension	NOUN
ftr-450	700	55	policy	policy	NOUN
ftr-450	700	56	and	and	CCONJ
ftr-450	700	57	participant	participant	ADJ
ftr-450	700	58	directed	direct	VERB
ftr-450	700	59	plans	plan	NOUN
ftr-450	700	60	113	113	NUM
ftr-450	700	61	.	.	PUNCT
ftr-450	701	1	see	see	VERB
ftr-450	701	2	investments	investment	NOUN
ftr-450	701	3	:	:	PUNCT
ftr-450	701	4	pension	pension	NOUN
ftr-450	701	5	plan	plan	NOUN
ftr-450	701	6	participants	participant	NOUN
ftr-450	701	7	need	need	VERB
ftr-450	701	8	education	education	NOUN
ftr-450	701	9	on	on	ADP
ftr-450	701	10	investments	investment	NOUN
ftr-450	701	11	,	,	PUNCT
ftr-450	701	12	group	group	NOUN
ftr-450	701	13	told	tell	VERB
ftr-450	701	14	,	,	PUNCT
ftr-450	701	15	21	21	NUM
ftr-450	701	16	pens	pen	NOUN
ftr-450	701	17	.	.	PUNCT
ftr-450	702	1	&	&	CCONJ
ftr-450	702	2	ben	ben	PROPN
ftr-450	702	3	.	.	PROPN
ftr-450	702	4	rep	rep	PROPN
ftr-450	702	5	.	.	PROPN
ftr-450	702	6	(	(	PUNCT
ftr-450	702	7	bna	bna	PROPN
ftr-450	702	8	)	)	PUNCT
ftr-450	702	9	775	775	NUM
ftr-450	702	10	(	(	PUNCT
ftr-450	702	11	apr	apr	PROPN
ftr-450	702	12	.	.	PROPN
ftr-450	702	13	18	18	NUM
ftr-450	702	14	,	,	PUNCT
ftr-450	702	15	1994	1994	NUM
ftr-450	702	16	)	)	PUNCT
ftr-450	702	17	.	.	PUNCT
ftr-450	703	1	however	however	ADV
ftr-450	703	2	,	,	PUNCT
ftr-450	703	3	'	'	PUNCT
ftr-450	703	4	404(c)compliance	404(c)compliance	NOUN
ftr-450	703	5	does	do	AUX
ftr-450	703	6	not	not	PART
ftr-450	703	7	shield	shield	VERB
ftr-450	703	8	the	the	DET
ftr-450	703	9	employer	employer	NOUN
ftr-450	703	10	from	from	ADP
ftr-450	703	11	all	all	DET
ftr-450	703	12	fiduciary	fiduciary	ADJ
ftr-450	703	13	liability	liability	NOUN
ftr-450	703	14	.	.	PUNCT
ftr-450	704	1	plan	plan	NOUN
ftr-450	704	2	fiduciaries	fiduciary	NOUN
ftr-450	704	3	are	be	AUX
ftr-450	704	4	still	still	ADV
ftr-450	704	5	accountable	accountable	ADJ
ftr-450	704	6	for	for	ADP
ftr-450	704	7	making	make	VERB
ftr-450	704	8	certain	certain	ADJ
ftr-450	704	9	that	that	SCONJ
ftr-450	704	10	the	the	DET
ftr-450	704	11	investment	investment	NOUN
ftr-450	704	12	options	option	NOUN
ftr-450	704	13	offered	offer	VERB
ftr-450	704	14	are	be	AUX
ftr-450	704	15	sound	sound	ADJ
ftr-450	704	16	and	and	CCONJ
ftr-450	704	17	the	the	DET
ftr-450	704	18	investment	investment	NOUN
ftr-450	704	19	managers	manager	NOUN
ftr-450	704	20	selected	select	VERB
ftr-450	704	21	are	be	AUX
ftr-450	704	22	competent	competent	ADJ
ftr-450	704	23	.	.	PUNCT
ftr-450	705	1	see	see	VERB
ftr-450	705	2	29	29	NUM
ftr-450	705	3	c.f.r	c.f.r	NOUN
ftr-450	705	4	.	.	PUNCT
ftr-450	705	5	'	'	PUNCT
ftr-450	706	1	2550	2550	NUM
ftr-450	706	2	,	,	PUNCT
ftr-450	706	3	404c-1(a)(2	404c-1(a)(2	NUM
ftr-450	706	4	)	)	PUNCT
ftr-450	706	5	(	(	PUNCT
ftr-450	706	6	2000	2000	NUM
ftr-450	706	7	)	)	PUNCT
ftr-450	706	8	.	.	PUNCT
ftr-450	707	1	see	see	VERB
ftr-450	707	2	also	also	ADV
ftr-450	707	3	rowland	rowland	PROPN
ftr-450	707	4	,	,	PUNCT
ftr-450	707	5	supra	supra	PROPN
ftr-450	707	6	note	note	PROPN
ftr-450	707	7	102	102	NUM
ftr-450	707	8	,	,	PUNCT
ftr-450	707	9	at	at	ADP
ftr-450	707	10	87	87	NUM
ftr-450	707	11	-	-	SYM
ftr-450	707	12	88	88	NUM
ftr-450	707	13	;	;	PUNCT
ftr-450	707	14	keville	keville	PROPN
ftr-450	707	15	,	,	PUNCT
ftr-450	707	16	supra	supra	PROPN
ftr-450	707	17	note	note	NOUN
ftr-450	707	18	4	4	NUM
ftr-450	707	19	,	,	PUNCT
ftr-450	707	20	at	at	ADP
ftr-450	707	21	549	549	NUM
ftr-450	707	22	.	.	NOUN
ftr-450	707	23	114	114	NUM
ftr-450	707	24	.	.	PUNCT
ftr-450	708	1	see	see	VERB
ftr-450	708	2	frederick	frederick	PROPN
ftr-450	708	3	c.	c.	PROPN
ftr-450	708	4	kneip	kneip	PROPN
ftr-450	708	5	,	,	PUNCT
ftr-450	708	6	section	section	NOUN
ftr-450	708	7	404(c	404(c	PROPN
ftr-450	708	8	):	):	PUNCT
ftr-450	708	9	basic	basic	ADJ
ftr-450	708	10	principles	principle	NOUN
ftr-450	708	11	,	,	PUNCT
ftr-450	708	12	397	397	NUM
ftr-450	708	13	pli	pli	PROPN
ftr-450	708	14	/	/	SYM
ftr-450	708	15	tax	tax	NOUN
ftr-450	708	16	43	43	NUM
ftr-450	708	17	,	,	PUNCT
ftr-450	708	18	46	46	NUM
ftr-450	708	19	-	-	SYM
ftr-450	708	20	48	48	NUM
ftr-450	708	21	(	(	PUNCT
ftr-450	708	22	may	may	NOUN
ftr-450	708	23	1997	1997	NUM
ftr-450	708	24	)	)	PUNCT
ftr-450	708	25	.	.	PUNCT
ftr-450	709	1	115	115	NUM
ftr-450	709	2	.	.	PUNCT
ftr-450	710	1	see	see	VERB
ftr-450	710	2	canan	canan	PROPN
ftr-450	710	3	,	,	PUNCT
ftr-450	710	4	supra	supra	PROPN
ftr-450	710	5	note	note	PROPN
ftr-450	710	6	30	30	NUM
ftr-450	710	7	,	,	PUNCT
ftr-450	710	8	at	at	ADP
ftr-450	710	9	'	'	PUNCT
ftr-450	710	10	16.3	16.3	NUM
ftr-450	710	11	,	,	PUNCT
ftr-450	710	12	at	at	ADP
ftr-450	710	13	793	793	NUM
ftr-450	710	14	;	;	PUNCT
ftr-450	710	15	see	see	VERB
ftr-450	710	16	also	also	ADV
ftr-450	710	17	greenwald	greenwald	PROPN
ftr-450	710	18	,	,	PUNCT
ftr-450	710	19	supra	supra	PROPN
ftr-450	710	20	note	note	PROPN
ftr-450	710	21	96	96	NUM
ftr-450	710	22	,	,	PUNCT
ftr-450	710	23	at	at	ADP
ftr-450	710	24	wl	wl	PROPN
ftr-450	710	25	p.	p.	NOUN
ftr-450	710	26	2	2	NUM
ftr-450	710	27	-	-	SYM
ftr-450	710	28	3	3	NUM
ftr-450	710	29	;	;	PUNCT
ftr-450	710	30	29	29	NUM
ftr-450	710	31	c.f.r	c.f.r	NOUN
ftr-450	710	32	.	.	PUNCT
ftr-450	710	33	'	'	PUNCT
ftr-450	711	1	2550.404c-1(b)(1	2550.404c-1(b)(1	NUM
ftr-450	711	2	)	)	PUNCT
ftr-450	711	3	,	,	PUNCT
ftr-450	711	4	(	(	PUNCT
ftr-450	711	5	2	2	X
ftr-450	711	6	)	)	PUNCT
ftr-450	711	7	(	(	PUNCT
ftr-450	711	8	2000	2000	NUM
ftr-450	711	9	)	)	PUNCT
ftr-450	711	10	.	.	PUNCT
ftr-450	712	1	116	116	X
ftr-450	712	2	.	.	PUNCT
ftr-450	713	1	see	see	VERB
ftr-450	713	2	also	also	ADV
ftr-450	713	3	supra	supra	ADJ
ftr-450	713	4	part	part	PROPN
ftr-450	713	5	ii.c.2	ii.c.2	PROPN
ftr-450	713	6	;	;	PUNCT
ftr-450	713	7	keville	keville	PROPN
ftr-450	713	8	,	,	PUNCT
ftr-450	713	9	supra	supra	PROPN
ftr-450	713	10	note	note	PROPN
ftr-450	713	11	4	4	NUM
ftr-450	713	12	,	,	PUNCT
ftr-450	713	13	at	at	ADP
ftr-450	713	14	551	551	NUM
ftr-450	713	15	-	-	SYM
ftr-450	713	16	52	52	NUM
ftr-450	713	17	.	.	PUNCT
ftr-450	713	18	117	117	NUM
ftr-450	713	19	.	.	PUNCT
ftr-450	714	1	see	see	VERB
ftr-450	714	2	erisa	erisa	NOUN
ftr-450	714	3	'	'	PART
ftr-450	714	4	404(c)(2	404(c)(2	NUM
ftr-450	714	5	)	)	PUNCT
ftr-450	714	6	,	,	PUNCT
ftr-450	714	7	29	29	NUM
ftr-450	714	8	u.s.c	u.s.c	ADJ
ftr-450	714	9	.	.	PUNCT
ftr-450	714	10	'	'	PUNCT
ftr-450	715	1	1104(c)(1)(b	1104(c)(1)(b	NUM
ftr-450	715	2	)	)	PUNCT
ftr-450	715	3	(	(	PUNCT
ftr-450	715	4	1999	1999	NUM
ftr-450	715	5	)	)	PUNCT
ftr-450	716	1	(	(	PUNCT
ftr-450	716	2	providing	provide	VERB
ftr-450	716	3	that	that	SCONJ
ftr-450	716	4	a	a	DET
ftr-450	716	5	fiduciary	fiduciary	NOUN
ftr-450	716	6	is	be	AUX
ftr-450	716	7	not	not	PART
ftr-450	716	8	liable	liable	ADJ
ftr-450	716	9	for	for	ADP
ftr-450	716	10	a	a	DET
ftr-450	716	11	loss	loss	NOUN
ftr-450	716	12	resulting	result	VERB
ftr-450	716	13	from	from	ADP
ftr-450	716	14	the	the	DET
ftr-450	716	15	exercise	exercise	NOUN
ftr-450	716	16	of	of	ADP
ftr-450	716	17	control	control	NOUN
ftr-450	716	18	by	by	ADP
ftr-450	716	19	a	a	DET
ftr-450	716	20	participant	participant	NOUN
ftr-450	716	21	or	or	CCONJ
ftr-450	716	22	beneficiary	beneficiary	NOUN
ftr-450	716	23	)	)	PUNCT
ftr-450	716	24	;	;	PUNCT
ftr-450	716	25	29	29	NUM
ftr-450	716	26	c.f.r	c.f.r	NOUN
ftr-450	716	27	.	.	PUNCT
ftr-450	716	28	'	'	PUNCT
ftr-450	716	29	2550.404c-1(d)(2)(i	2550.404c-1(d)(2)(i	NUM
ftr-450	716	30	)	)	PUNCT
ftr-450	716	31	(	(	PUNCT
ftr-450	716	32	2000	2000	NUM
ftr-450	716	33	)	)	PUNCT
ftr-450	716	34	(	(	PUNCT
ftr-450	716	35	providing	provide	VERB
ftr-450	716	36	that	that	SCONJ
ftr-450	716	37	when	when	SCONJ
ftr-450	716	38	independent	independent	ADJ
ftr-450	716	39	control	control	NOUN
ftr-450	716	40	over	over	ADP
ftr-450	716	41	the	the	DET
ftr-450	716	42	assets	asset	NOUN
ftr-450	716	43	is	be	AUX
ftr-450	716	44	exercised	exercise	VERB
ftr-450	716	45	by	by	ADP
ftr-450	716	46	a	a	DET
ftr-450	716	47	participant	participant	NOUN
ftr-450	716	48	or	or	CCONJ
ftr-450	716	49	beneficiary	beneficiary	NOUN
ftr-450	716	50	,	,	PUNCT
ftr-450	716	51	the	the	DET
ftr-450	716	52	fiduciary	fiduciary	ADJ
ftr-450	716	53	is	be	AUX
ftr-450	716	54	not	not	PART
ftr-450	716	55	responsible	responsible	ADJ
ftr-450	716	56	for	for	ADP
ftr-450	716	57	any	any	DET
ftr-450	716	58	loss	loss	NOUN
ftr-450	716	59	that	that	PRON
ftr-450	716	60	is	be	AUX
ftr-450	716	61	the	the	DET
ftr-450	716	62	direct	direct	ADJ
ftr-450	716	63	and	and	CCONJ
ftr-450	716	64	necessary	necessary	ADJ
ftr-450	716	65	result	result	NOUN
ftr-450	716	66	)	)	PUNCT
ftr-450	716	67	.	.	PUNCT
ftr-450	717	1	however	however	ADV
ftr-450	717	2	,	,	PUNCT
ftr-450	717	3	there	there	PRON
ftr-450	717	4	remains	remain	VERB
ftr-450	717	5	some	some	DET
ftr-450	717	6	liability	liability	NOUN
ftr-450	717	7	for	for	ADP
ftr-450	717	8	the	the	DET
ftr-450	717	9	employer	employer	NOUN
ftr-450	717	10	.	.	PUNCT
ftr-450	718	1	see	see	VERB
ftr-450	718	2	kneip	kneip	PROPN
ftr-450	718	3	,	,	PUNCT
ftr-450	718	4	supra	supra	PROPN
ftr-450	718	5	note	note	PROPN
ftr-450	718	6	114	114	NUM
ftr-450	718	7	,	,	PUNCT
ftr-450	718	8	at	at	ADP
ftr-450	718	9	69	69	NUM
ftr-450	718	10	-	-	SYM
ftr-450	718	11	70	70	NUM
ftr-450	718	12	.	.	PUNCT
ftr-450	719	1	118	118	NUM
ftr-450	719	2	.	.	PUNCT
ftr-450	720	1	see	see	VERB
ftr-450	720	2	hoecker	hoecker	PROPN
ftr-450	720	3	&	&	CCONJ
ftr-450	720	4	campbell	campbell	PROPN
ftr-450	720	5	,	,	PUNCT
ftr-450	720	6	supra	supra	PROPN
ftr-450	720	7	note	note	PROPN
ftr-450	720	8	101	101	NUM
ftr-450	720	9	,	,	PUNCT
ftr-450	720	10	at	at	ADP
ftr-450	720	11	213	213	NUM
ftr-450	720	12	;	;	PUNCT
ftr-450	720	13	but	but	CCONJ
ftr-450	720	14	see	see	VERB
ftr-450	720	15	29	29	NUM
ftr-450	720	16	c.f.r	c.f.r	NOUN
ftr-450	720	17	.	.	PUNCT
ftr-450	720	18	'	'	PUNCT
ftr-450	721	1	2550.404c-1(d)(2)(ii)(a)-(e	2550.404c-1(d)(2)(ii)(a)-(e	NUM
ftr-450	721	2	)	)	PUNCT
ftr-450	721	3	(	(	PUNCT
ftr-450	721	4	2000	2000	NUM
ftr-450	721	5	)	)	PUNCT
ftr-450	721	6	(	(	PUNCT
ftr-450	721	7	providing	provide	VERB
ftr-450	721	8	that	that	PRON
ftr-450	721	9	'	'	PUNCT
ftr-450	721	10	404(c)=s	404(c)=s	NUM
ftr-450	721	11	limit	limit	NOUN
ftr-450	721	12	on	on	ADP
ftr-450	721	13	fiduciary	fiduciary	ADJ
ftr-450	721	14	liability	liability	NOUN
ftr-450	721	15	will	will	AUX
ftr-450	721	16	not	not	PART
ftr-450	721	17	be	be	AUX
ftr-450	721	18	available	available	ADJ
ftr-450	721	19	if	if	SCONJ
ftr-450	721	20	,	,	PUNCT
ftr-450	721	21	for	for	ADP
ftr-450	721	22	example	example	NOUN
ftr-450	721	23	,	,	PUNCT
ftr-450	721	24	the	the	DET
ftr-450	721	25	participant	participant	NOUN
ftr-450	721	26	's	's	PART
ftr-450	721	27	decision	decision	NOUN
ftr-450	721	28	would	would	AUX
ftr-450	721	29	violate	violate	VERB
ftr-450	721	30	provisions	provision	NOUN
ftr-450	721	31	in	in	ADP
ftr-450	721	32	the	the	DET
ftr-450	721	33	plan	plan	NOUN
ftr-450	721	34	documents	document	NOUN
ftr-450	721	35	)	)	PUNCT
ftr-450	721	36	.	.	PUNCT
ftr-450	722	1	119	119	NUM
ftr-450	722	2	.	.	PUNCT
ftr-450	722	3	see	see	VERB
ftr-450	722	4	weiss	weiss	PROPN
ftr-450	722	5	&	&	CCONJ
ftr-450	722	6	sgaraglino	sgaraglino	PROPN
ftr-450	722	7	,	,	PUNCT
ftr-450	722	8	supra	supra	PROPN
ftr-450	722	9	note	note	PROPN
ftr-450	722	10	56	56	NUM
ftr-450	722	11	,	,	PUNCT
ftr-450	722	12	at	at	ADP
ftr-450	722	13	1213	1213	NUM
ftr-450	722	14	;	;	PUNCT
ftr-450	722	15	patricia	patricia	PROPN
ftr-450	722	16	wick	wick	VERB
ftr-450	722	17	hatamyar	hatamyar	PROPN
ftr-450	722	18	,	,	PUNCT
ftr-450	722	19	see	see	VERB
ftr-450	722	20	no	no	DET
ftr-450	722	21	evil	evil	NOUN
ftr-450	722	22	?	?	PUNCT
ftr-450	723	1	the	the	DET
ftr-450	723	2	role	role	NOUN
ftr-450	723	3	of	of	ADP
ftr-450	723	4	the	the	DET
ftr-450	723	5	directed	direct	VERB
ftr-450	723	6	trustee	trustee	NOUN
ftr-450	723	7	under	under	ADP
ftr-450	723	8	erisa	erisa	NOUN
ftr-450	723	9	,	,	PUNCT
ftr-450	723	10	64	64	NUM
ftr-450	723	11	tenn	tenn	PROPN
ftr-450	723	12	l.	l.	PROPN
ftr-450	723	13	rev	rev	PROPN
ftr-450	723	14	.	.	PROPN
ftr-450	723	15	1	1	NUM
ftr-450	723	16	,	,	PUNCT
ftr-450	723	17	18	18	NUM
ftr-450	723	18	-	-	SYM
ftr-450	723	19	19	19	NUM
ftr-450	723	20	(	(	PUNCT
ftr-450	723	21	1996	1996	NUM
ftr-450	723	22	)	)	PUNCT
ftr-450	723	23	;	;	PUNCT
ftr-450	723	24	see	see	VERB
ftr-450	723	25	also	also	ADV
ftr-450	723	26	supra	supra	ADJ
ftr-450	723	27	part	part	NOUN
ftr-450	723	28	ii.a	ii.a	PROPN
ftr-450	723	29	.	.	PROPN
ftr-450	724	1	636	636	NUM
ftr-450	724	2	florida	florida	PROPN
ftr-450	724	3	tax	tax	NOUN
ftr-450	724	4	review	review	NOUN
ftr-450	724	5	[	[	X
ftr-450	724	6	vol	vol	NOUN
ftr-450	724	7	.	.	PUNCT
ftr-450	724	8	4:9	4:9	NUM
ftr-450	724	9	employers	employer	NOUN
ftr-450	724	10	prefer	prefer	VERB
ftr-450	724	11	participant	participant	ADJ
ftr-450	724	12	directed	direct	VERB
ftr-450	724	13	plans	plan	NOUN
ftr-450	724	14	because	because	SCONJ
ftr-450	724	15	they	they	PRON
ftr-450	724	16	are	be	AUX
ftr-450	724	17	more	more	ADV
ftr-450	724	18	convenient	convenient	ADJ
ftr-450	724	19	and	and	CCONJ
ftr-450	724	20	less	less	ADV
ftr-450	724	21	costly	costly	ADJ
ftr-450	724	22	to	to	PART
ftr-450	724	23	maintain	maintain	VERB
ftr-450	724	24	than	than	ADP
ftr-450	724	25	other	other	ADJ
ftr-450	724	26	plans	plan	NOUN
ftr-450	724	27	,	,	PUNCT
ftr-450	724	28	and	and	CCONJ
ftr-450	724	29	some	some	DET
ftr-450	724	30	employers	employer	NOUN
ftr-450	724	31	establish	establish	VERB
ftr-450	724	32	these	these	DET
ftr-450	724	33	plans	plan	NOUN
ftr-450	724	34	in	in	ADP
ftr-450	724	35	efforts	effort	NOUN
ftr-450	724	36	to	to	PART
ftr-450	724	37	minimize	minimize	VERB
ftr-450	724	38	their	their	PRON
ftr-450	724	39	liability	liability	NOUN
ftr-450	724	40	for	for	ADP
ftr-450	724	41	investment	investment	NOUN
ftr-450	724	42	decisions.120	decisions.120	ADJ
ftr-450	724	43	employees	employee	NOUN
ftr-450	724	44	typically	typically	ADV
ftr-450	724	45	prefer	prefer	VERB
ftr-450	724	46	participant	participant	ADJ
ftr-450	724	47	-	-	PUNCT
ftr-450	724	48	directed	direct	VERB
ftr-450	724	49	plans	plan	NOUN
ftr-450	724	50	because	because	SCONJ
ftr-450	724	51	they	they	PRON
ftr-450	724	52	believe	believe	VERB
ftr-450	724	53	that	that	SCONJ
ftr-450	724	54	the	the	DET
ftr-450	724	55	plan	plan	NOUN
ftr-450	724	56	=	=	SYM
ftr-450	724	57	s	s	PART
ftr-450	724	58	flexibility	flexibility	NOUN
ftr-450	724	59	can	can	AUX
ftr-450	724	60	provide	provide	VERB
ftr-450	724	61	greater	great	ADJ
ftr-450	724	62	long	long	ADJ
ftr-450	724	63	term	term	NOUN
ftr-450	724	64	rewards	reward	NOUN
ftr-450	724	65	,	,	PUNCT
ftr-450	724	66	if	if	SCONJ
ftr-450	724	67	they	they	PRON
ftr-450	724	68	make	make	VERB
ftr-450	724	69	wise	wise	ADJ
ftr-450	724	70	investment	investment	NOUN
ftr-450	724	71	decisions.121	decisions.121	VERB
ftr-450	724	72	however	however	ADV
ftr-450	724	73	,	,	PUNCT
ftr-450	724	74	it	it	PRON
ftr-450	724	75	is	be	AUX
ftr-450	724	76	not	not	PART
ftr-450	724	77	uncommon	uncommon	ADJ
ftr-450	724	78	for	for	SCONJ
ftr-450	724	79	plan	plan	NOUN
ftr-450	724	80	participants	participant	NOUN
ftr-450	724	81	to	to	PART
ftr-450	724	82	have	have	AUX
ftr-450	724	83	inflated	inflate	VERB
ftr-450	724	84	opinions	opinion	NOUN
ftr-450	724	85	about	about	ADP
ftr-450	724	86	their	their	PRON
ftr-450	724	87	investment	investment	NOUN
ftr-450	724	88	expertise.122	expertise.122	NOUN
ftr-450	724	89	thus	thus	ADV
ftr-450	724	90	,	,	PUNCT
ftr-450	724	91	rather	rather	ADV
ftr-450	724	92	than	than	ADP
ftr-450	724	93	increasing	increase	VERB
ftr-450	724	94	their	their	PRON
ftr-450	724	95	retirement	retirement	NOUN
ftr-450	724	96	income	income	NOUN
ftr-450	724	97	security	security	NOUN
ftr-450	724	98	,	,	PUNCT
ftr-450	724	99	participant	participant	ADJ
ftr-450	724	100	directed	direct	VERB
ftr-450	724	101	plans	plan	NOUN
ftr-450	724	102	,	,	PUNCT
ftr-450	724	103	in	in	ADP
ftr-450	724	104	reality	reality	NOUN
ftr-450	724	105	,	,	PUNCT
ftr-450	724	106	may	may	AUX
ftr-450	724	107	decrease	decrease	VERB
ftr-450	724	108	the	the	DET
ftr-450	724	109	retirement	retirement	NOUN
ftr-450	724	110	income	income	NOUN
ftr-450	724	111	security	security	NOUN
ftr-450	724	112	of	of	ADP
ftr-450	724	113	those	those	PRON
ftr-450	724	114	who	who	PRON
ftr-450	724	115	are	be	AUX
ftr-450	724	116	inexperienced	inexperienced	ADJ
ftr-450	724	117	in	in	ADP
ftr-450	724	118	financial	financial	ADJ
ftr-450	724	119	investment	investment	NOUN
ftr-450	724	120	.	.	PUNCT
ftr-450	725	1	this	this	PRON
ftr-450	725	2	is	be	AUX
ftr-450	725	3	particularly	particularly	ADV
ftr-450	725	4	true	true	ADJ
ftr-450	725	5	as	as	SCONJ
ftr-450	725	6	the	the	DET
ftr-450	725	7	emergence	emergence	NOUN
ftr-450	725	8	of	of	ADP
ftr-450	725	9	new	new	ADJ
ftr-450	725	10	products	product	NOUN
ftr-450	725	11	and	and	CCONJ
ftr-450	725	12	services	service	NOUN
ftr-450	725	13	makes	make	VERB
ftr-450	725	14	investment	investment	NOUN
ftr-450	725	15	decision	decision	NOUN
ftr-450	725	16	making	make	VERB
ftr-450	725	17	more	more	ADV
ftr-450	725	18	difficult	difficult	ADJ
ftr-450	725	19	.	.	PUNCT
ftr-450	726	1	for	for	ADP
ftr-450	726	2	example	example	NOUN
ftr-450	726	3	,	,	PUNCT
ftr-450	726	4	some	some	DET
ftr-450	726	5	plans	plan	NOUN
ftr-450	726	6	allow	allow	VERB
ftr-450	726	7	participants	participant	NOUN
ftr-450	726	8	to	to	PART
ftr-450	726	9	execute	execute	VERB
ftr-450	726	10	trades	trade	NOUN
ftr-450	726	11	on	on	ADP
ftr-450	726	12	a	a	DET
ftr-450	726	13	daily	daily	ADJ
ftr-450	726	14	,	,	PUNCT
ftr-450	726	15	rather	rather	ADV
ftr-450	726	16	than	than	ADP
ftr-450	726	17	monthly	monthly	ADJ
ftr-450	726	18	basis.123	basis.123	NOUN
ftr-450	726	19	other	other	ADJ
ftr-450	726	20	plans	plan	NOUN
ftr-450	726	21	provide	provide	VERB
ftr-450	726	22	broad	broad	ADJ
ftr-450	726	23	ranges	range	NOUN
ftr-450	726	24	of	of	ADP
ftr-450	726	25	options	option	NOUN
ftr-450	726	26	that	that	PRON
ftr-450	726	27	include	include	VERB
ftr-450	726	28	the	the	DET
ftr-450	726	29	entire	entire	ADJ
ftr-450	726	30	universe	universe	NOUN
ftr-450	726	31	of	of	ADP
ftr-450	726	32	publicly	publicly	ADV
ftr-450	726	33	traded	trade	VERB
ftr-450	726	34	stock.124	stock.124	ADJ
ftr-450	726	35	expansive	expansive	ADJ
ftr-450	726	36	measures	measure	NOUN
ftr-450	726	37	such	such	ADJ
ftr-450	726	38	as	as	ADP
ftr-450	726	39	these	these	PRON
ftr-450	726	40	are	be	AUX
ftr-450	726	41	increasingly	increasingly	ADV
ftr-450	726	42	offered	offer	VERB
ftr-450	726	43	,	,	PUNCT
ftr-450	726	44	although	although	SCONJ
ftr-450	726	45	the	the	DET
ftr-450	726	46	complexity	complexity	NOUN
ftr-450	726	47	of	of	ADP
ftr-450	726	48	the	the	DET
ftr-450	726	49	limited	limited	ADJ
ftr-450	726	50	investment	investment	NOUN
ftr-450	726	51	options	option	NOUN
ftr-450	726	52	previously	previously	ADV
ftr-450	726	53	available	available	ADJ
ftr-450	726	54	to	to	PART
ftr-450	726	55	plan	plan	VERB
ftr-450	726	56	participants	participant	NOUN
ftr-450	726	57	was	be	AUX
ftr-450	726	58	well	well	ADV
ftr-450	726	59	beyond	beyond	ADP
ftr-450	726	60	the	the	DET
ftr-450	726	61	understanding	understanding	NOUN
ftr-450	726	62	of	of	ADP
ftr-450	726	63	the	the	DET
ftr-450	726	64	average	average	NOUN
ftr-450	726	65	investor.125	investor.125	ADP
ftr-450	726	66	the	the	DET
ftr-450	726	67	popularity	popularity	NOUN
ftr-450	726	68	of	of	ADP
ftr-450	726	69	participant	participant	ADJ
ftr-450	726	70	directed	direct	VERB
ftr-450	726	71	plans	plan	NOUN
ftr-450	726	72	does	do	AUX
ftr-450	726	73	not	not	PART
ftr-450	726	74	necessarily	necessarily	ADV
ftr-450	726	75	stem	stem	VERB
ftr-450	726	76	from	from	ADP
ftr-450	726	77	the	the	DET
ftr-450	726	78	fact	fact	NOUN
ftr-450	726	79	that	that	SCONJ
ftr-450	726	80	they	they	PRON
ftr-450	726	81	are	be	AUX
ftr-450	726	82	the	the	DET
ftr-450	726	83	best	good	ADJ
ftr-450	726	84	way	way	NOUN
ftr-450	726	85	to	to	PART
ftr-450	726	86	maximize	maximize	VERB
ftr-450	726	87	retirement	retirement	NOUN
ftr-450	726	88	income	income	NOUN
ftr-450	726	89	security	security	NOUN
ftr-450	726	90	,	,	PUNCT
ftr-450	726	91	however	however	ADV
ftr-450	726	92	.	.	PUNCT
ftr-450	727	1	rather	rather	ADV
ftr-450	727	2	their	their	PRON
ftr-450	727	3	popularity	popularity	NOUN
ftr-450	727	4	stems	stem	VERB
ftr-450	727	5	from	from	ADP
ftr-450	727	6	the	the	DET
ftr-450	727	7	fact	fact	NOUN
ftr-450	727	8	that	that	SCONJ
ftr-450	727	9	they	they	PRON
ftr-450	727	10	are	be	AUX
ftr-450	727	11	what	what	PRON
ftr-450	727	12	both	both	DET
ftr-450	727	13	employers	employer	NOUN
ftr-450	727	14	and	and	CCONJ
ftr-450	727	15	employees	employee	NOUN
ftr-450	727	16	seemingly	seemingly	ADV
ftr-450	727	17	prefer.126	prefer.126	VERB
ftr-450	727	18	despite	despite	SCONJ
ftr-450	727	19	their	their	PRON
ftr-450	727	20	overwhelming	overwhelming	ADJ
ftr-450	727	21	popularity	popularity	NOUN
ftr-450	727	22	,	,	PUNCT
ftr-450	727	23	participant	participant	ADJ
ftr-450	727	24	directed	direct	VERB
ftr-450	727	25	plans	plan	NOUN
ftr-450	727	26	present	present	VERB
ftr-450	727	27	a	a	DET
ftr-450	727	28	very	very	ADV
ftr-450	727	29	difficult	difficult	ADJ
ftr-450	727	30	trade	trade	NOUN
ftr-450	727	31	-	-	PUNCT
ftr-450	727	32	off.127	off.127	NOUN
ftr-450	727	33	employees	employee	NOUN
ftr-450	727	34	are	be	AUX
ftr-450	727	35	given	give	VERB
ftr-450	727	36	greater	great	ADJ
ftr-450	727	37	flexibility	flexibility	NOUN
ftr-450	727	38	and	and	CCONJ
ftr-450	727	39	autonomy	autonomy	NOUN
ftr-450	727	40	in	in	ADP
ftr-450	727	41	making	make	VERB
ftr-450	727	42	investment	investment	NOUN
ftr-450	727	43	decisions	decision	NOUN
ftr-450	727	44	,	,	PUNCT
ftr-450	727	45	but	but	CCONJ
ftr-450	727	46	they	they	PRON
ftr-450	727	47	are	be	AUX
ftr-450	727	48	also	also	ADV
ftr-450	727	49	exposed	expose	VERB
ftr-450	727	50	to	to	ADP
ftr-450	727	51	greater	great	ADJ
ftr-450	727	52	risks	risk	NOUN
ftr-450	727	53	of	of	ADP
ftr-450	727	54	investment	investment	NOUN
ftr-450	727	55	losses	loss	NOUN
ftr-450	727	56	.	.	PUNCT
ftr-450	728	1	moreover	moreover	ADV
ftr-450	728	2	,	,	PUNCT
ftr-450	728	3	as	as	SCONJ
ftr-450	728	4	employers	employer	NOUN
ftr-450	728	5	increasingly	increasingly	ADV
ftr-450	728	6	establish	establish	VERB
ftr-450	728	7	participant	participant	NOUN
ftr-450	728	8	directed	direct	VERB
ftr-450	728	9	120	120	NUM
ftr-450	728	10	.	.	PUNCT
ftr-450	729	1	see	see	VERB
ftr-450	729	2	supra	supra	PROPN
ftr-450	729	3	part	part	PROPN
ftr-450	729	4	i.b	i.b	PROPN
ftr-450	729	5	.	.	PROPN
ftr-450	729	6	121	121	NUM
ftr-450	729	7	.	.	PUNCT
ftr-450	730	1	see	see	VERB
ftr-450	730	2	star	star	NOUN
ftr-450	730	3	,	,	PUNCT
ftr-450	730	4	supra	supra	PROPN
ftr-450	730	5	note	note	PROPN
ftr-450	730	6	84	84	NUM
ftr-450	730	7	,	,	PUNCT
ftr-450	730	8	at	at	ADP
ftr-450	730	9	19	19	NUM
ftr-450	730	10	.	.	NOUN
ftr-450	730	11	122	122	NUM
ftr-450	730	12	.	.	PUNCT
ftr-450	731	1	two	two	NUM
ftr-450	731	2	thirds	third	NOUN
ftr-450	731	3	of	of	ADP
ftr-450	731	4	participants	participant	NOUN
ftr-450	731	5	surveyed	survey	VERB
ftr-450	731	6	in	in	ADP
ftr-450	731	7	a	a	DET
ftr-450	731	8	study	study	NOUN
ftr-450	731	9	conducted	conduct	VERB
ftr-450	731	10	by	by	ADP
ftr-450	731	11	buck	buck	NOUN
ftr-450	731	12	consultants	consultant	NOUN
ftr-450	731	13	of	of	ADP
ftr-450	731	14	new	new	PROPN
ftr-450	731	15	york	york	PROPN
ftr-450	731	16	and	and	CCONJ
ftr-450	731	17	phoenix	phoenix	PROPN
ftr-450	731	18	hecht	hecht	PROPN
ftr-450	731	19	of	of	ADP
ftr-450	731	20	the	the	DET
ftr-450	731	21	research	research	NOUN
ftr-450	731	22	triangle	triangle	NOUN
ftr-450	731	23	in	in	ADP
ftr-450	731	24	north	north	PROPN
ftr-450	731	25	carolina	carolina	PROPN
ftr-450	731	26	,	,	PUNCT
ftr-450	731	27	preferred	prefer	VERB
ftr-450	731	28	to	to	PART
ftr-450	731	29	manage	manage	VERB
ftr-450	731	30	their	their	PRON
ftr-450	731	31	own	own	ADJ
ftr-450	731	32	assets	asset	NOUN
ftr-450	731	33	.	.	PUNCT
ftr-450	732	1	see	see	VERB
ftr-450	732	2	star	star	NOUN
ftr-450	732	3	,	,	PUNCT
ftr-450	732	4	supra	supra	PROPN
ftr-450	732	5	note	note	PROPN
ftr-450	732	6	84	84	NUM
ftr-450	732	7	,	,	PUNCT
ftr-450	732	8	at	at	ADP
ftr-450	732	9	19	19	NUM
ftr-450	732	10	;	;	PUNCT
ftr-450	732	11	jan	jan	PROPN
ftr-450	732	12	m.	m.	PROPN
ftr-450	732	13	rosen	rosen	PROPN
ftr-450	732	14	,	,	PUNCT
ftr-450	732	15	self	self	NOUN
ftr-450	732	16	-	-	PUNCT
ftr-450	732	17	directed	direct	VERB
ftr-450	732	18	retirement	retirement	NOUN
ftr-450	732	19	plans	plan	NOUN
ftr-450	732	20	,	,	PUNCT
ftr-450	732	21	n.y	n.y	PROPN
ftr-450	732	22	.	.	PROPN
ftr-450	732	23	times	times	PROPN
ftr-450	732	24	,	,	PUNCT
ftr-450	732	25	dec	dec	PROPN
ftr-450	732	26	.	.	PROPN
ftr-450	732	27	1	1	NUM
ftr-450	732	28	,	,	PUNCT
ftr-450	732	29	1990	1990	NUM
ftr-450	732	30	,	,	PUNCT
ftr-450	732	31	at	at	ADP
ftr-450	732	32	a1	a1	NOUN
ftr-450	732	33	.	.	PUNCT
ftr-450	732	34	123	123	NUM
ftr-450	732	35	.	.	PUNCT
ftr-450	733	1	see	see	VERB
ftr-450	733	2	brian	brian	PROPN
ftr-450	733	3	e.	e.	PROPN
ftr-450	733	4	schaefer	schaefer	PROPN
ftr-450	733	5	,	,	PUNCT
ftr-450	733	6	the	the	DET
ftr-450	733	7	trouble	trouble	NOUN
ftr-450	733	8	with	with	ADP
ftr-450	733	9	daily	daily	ADJ
ftr-450	733	10	switching	switching	NOUN
ftr-450	733	11	for	for	ADP
ftr-450	733	12	401(k)s	401(k)s	NOUN
ftr-450	733	13	,	,	PUNCT
ftr-450	733	14	pens	pen	NOUN
ftr-450	733	15	.	.	PUNCT
ftr-450	733	16	&	&	CCONJ
ftr-450	733	17	inv	inv	PROPN
ftr-450	733	18	.	.	PUNCT
ftr-450	733	19	,	,	PUNCT
ftr-450	733	20	march	march	PROPN
ftr-450	733	21	6	6	NUM
ftr-450	733	22	,	,	PUNCT
ftr-450	733	23	1995	1995	NUM
ftr-450	733	24	,	,	PUNCT
ftr-450	733	25	at	at	ADP
ftr-450	733	26	12	12	NUM
ftr-450	733	27	;	;	PUNCT
ftr-450	733	28	see	see	VERB
ftr-450	733	29	also	also	ADV
ftr-450	733	30	star	star	NOUN
ftr-450	733	31	,	,	PUNCT
ftr-450	733	32	supra	supra	PROPN
ftr-450	733	33	note	note	PROPN
ftr-450	733	34	84	84	NUM
ftr-450	733	35	,	,	PUNCT
ftr-450	733	36	at	at	ADP
ftr-450	733	37	19	19	NUM
ftr-450	733	38	.	.	PUNCT
ftr-450	734	1	when	when	SCONJ
ftr-450	734	2	plans	plan	NOUN
ftr-450	734	3	allow	allow	VERB
ftr-450	734	4	fund	fund	NOUN
ftr-450	734	5	switches	switch	NOUN
ftr-450	734	6	on	on	ADP
ftr-450	734	7	a	a	DET
ftr-450	734	8	daily	daily	ADJ
ftr-450	734	9	basis	basis	NOUN
ftr-450	734	10	,	,	PUNCT
ftr-450	734	11	it	it	PRON
ftr-450	734	12	may	may	AUX
ftr-450	734	13	cause	cause	VERB
ftr-450	734	14	participants	participant	NOUN
ftr-450	734	15	to	to	PART
ftr-450	734	16	play	play	VERB
ftr-450	734	17	the	the	DET
ftr-450	734	18	market	market	NOUN
ftr-450	734	19	,	,	PUNCT
ftr-450	734	20	producing	produce	VERB
ftr-450	734	21	inferior	inferior	ADJ
ftr-450	734	22	results	result	NOUN
ftr-450	734	23	in	in	ADP
ftr-450	734	24	the	the	DET
ftr-450	734	25	long	long	ADJ
ftr-450	734	26	run	run	NOUN
ftr-450	734	27	.	.	PUNCT
ftr-450	735	1	124	124	NUM
ftr-450	735	2	.	.	PUNCT
ftr-450	736	1	see	see	VERB
ftr-450	736	2	schaefer	schaefer	PROPN
ftr-450	736	3	,	,	PUNCT
ftr-450	736	4	supra	supra	PROPN
ftr-450	736	5	note	note	NOUN
ftr-450	736	6	123	123	NUM
ftr-450	736	7	,	,	PUNCT
ftr-450	736	8	at	at	ADP
ftr-450	736	9	12	12	NUM
ftr-450	736	10	.	.	PUNCT
ftr-450	736	11	125	125	NUM
ftr-450	736	12	.	.	PUNCT
ftr-450	737	1	see	see	VERB
ftr-450	737	2	star	star	NOUN
ftr-450	737	3	,	,	PUNCT
ftr-450	737	4	supra	supra	PROPN
ftr-450	737	5	note	note	PROPN
ftr-450	737	6	84	84	NUM
ftr-450	737	7	,	,	PUNCT
ftr-450	737	8	at	at	ADP
ftr-450	737	9	19	19	NUM
ftr-450	737	10	(	(	PUNCT
ftr-450	737	11	explaining	explain	VERB
ftr-450	737	12	that	that	SCONJ
ftr-450	737	13	those	those	PRON
ftr-450	737	14	who	who	PRON
ftr-450	737	15	are	be	AUX
ftr-450	737	16	significantly	significantly	ADV
ftr-450	737	17	affected	affect	VERB
ftr-450	737	18	by	by	ADP
ftr-450	737	19	the	the	DET
ftr-450	737	20	complexity	complexity	NOUN
ftr-450	737	21	are	be	AUX
ftr-450	737	22	those	those	PRON
ftr-450	737	23	under	under	ADP
ftr-450	737	24	age	age	NOUN
ftr-450	737	25	30	30	NUM
ftr-450	737	26	,	,	PUNCT
ftr-450	737	27	over	over	ADP
ftr-450	737	28	age	age	NOUN
ftr-450	737	29	55	55	NUM
ftr-450	737	30	,	,	PUNCT
ftr-450	737	31	and	and	CCONJ
ftr-450	737	32	the	the	DET
ftr-450	737	33	poor	poor	ADJ
ftr-450	737	34	)	)	PUNCT
ftr-450	737	35	.	.	PUNCT
ftr-450	738	1	126	126	X
ftr-450	738	2	.	.	PUNCT
ftr-450	739	1	see	see	VERB
ftr-450	739	2	supra	supra	PROPN
ftr-450	739	3	part	part	PROPN
ftr-450	739	4	i.b	i.b	PROPN
ftr-450	739	5	.	.	PROPN
ftr-450	739	6	127	127	NUM
ftr-450	739	7	.	.	PUNCT
ftr-450	740	1	the	the	DET
ftr-450	740	2	combination	combination	NOUN
ftr-450	740	3	of	of	ADP
ftr-450	740	4	imprudent	imprudent	ADJ
ftr-450	740	5	investment	investment	NOUN
ftr-450	740	6	allocation	allocation	NOUN
ftr-450	740	7	and	and	CCONJ
ftr-450	740	8	the	the	DET
ftr-450	740	9	elimination	elimination	NOUN
ftr-450	740	10	of	of	ADP
ftr-450	740	11	the	the	DET
ftr-450	740	12	employer	employer	NOUN
ftr-450	740	13	responsibility	responsibility	NOUN
ftr-450	740	14	for	for	ADP
ftr-450	740	15	the	the	DET
ftr-450	740	16	participant	participant	NOUN
ftr-450	740	17	=	=	SYM
ftr-450	740	18	s	s	PART
ftr-450	740	19	investment	investment	NOUN
ftr-450	740	20	decisions	decision	NOUN
ftr-450	740	21	is	be	AUX
ftr-450	740	22	likely	likely	ADJ
ftr-450	740	23	to	to	PART
ftr-450	740	24	result	result	VERB
ftr-450	740	25	in	in	ADP
ftr-450	740	26	benefits	benefit	NOUN
ftr-450	740	27	which	which	PRON
ftr-450	740	28	fall	fall	VERB
ftr-450	740	29	short	short	ADV
ftr-450	740	30	of	of	ADP
ftr-450	740	31	the	the	DET
ftr-450	740	32	expected	expect	VERB
ftr-450	740	33	retirement	retirement	NOUN
ftr-450	740	34	income	income	NOUN
ftr-450	740	35	replacement	replacement	NOUN
ftr-450	740	36	goal	goal	NOUN
ftr-450	740	37	for	for	ADP
ftr-450	740	38	some	some	DET
ftr-450	740	39	participants	participant	NOUN
ftr-450	740	40	.	.	PUNCT
ftr-450	741	1	see	see	VERB
ftr-450	741	2	donald	donald	PROPN
ftr-450	741	3	faller	faller	PROPN
ftr-450	741	4	,	,	PUNCT
ftr-450	741	5	give	give	VERB
ftr-450	741	6	401(k	401(k	NOUN
ftr-450	741	7	)	)	PUNCT
ftr-450	741	8	participants	participant	NOUN
ftr-450	741	9	customized	customize	VERB
ftr-450	741	10	assistance	assistance	NOUN
ftr-450	741	11	,	,	PUNCT
ftr-450	741	12	nat	nat	PROPN
ftr-450	741	13	=	=	PROPN
ftr-450	741	14	l.underwriter	l.underwriter	NOUN
ftr-450	741	15	life	life	NOUN
ftr-450	741	16	&	&	CCONJ
ftr-450	741	17	health	health	PROPN
ftr-450	741	18	fin	fin	PROPN
ftr-450	741	19	.	.	PUNCT
ftr-450	742	1	serv	serv	PROPN
ftr-450	742	2	.	.	PUNCT
ftr-450	743	1	ed	ed	NOUN
ftr-450	743	2	.	.	PROPN
ftr-450	744	1	22	22	NUM
ftr-450	744	2	(	(	PUNCT
ftr-450	744	3	may	may	PROPN
ftr-450	744	4	15	15	NUM
ftr-450	744	5	,	,	PUNCT
ftr-450	744	6	1995	1995	NUM
ftr-450	744	7	)	)	PUNCT
ftr-450	744	8	.	.	PUNCT
ftr-450	745	1	see	see	VERB
ftr-450	745	2	also	also	ADV
ftr-450	745	3	supra	supra	ADJ
ftr-450	745	4	part	part	NOUN
ftr-450	745	5	ii.c.1	ii.c.1	NOUN
ftr-450	745	6	.	.	PUNCT
ftr-450	746	1	2000	2000	NUM
ftr-450	746	2	]	]	PUNCT
ftr-450	747	1	rethinking	rethink	VERB
ftr-450	747	2	the	the	DET
ftr-450	747	3	risk	risk	NOUN
ftr-450	747	4	of	of	ADP
ftr-450	747	5	defined	define	VERB
ftr-450	747	6	contribution	contribution	NOUN
ftr-450	747	7	plans	plan	VERB
ftr-450	747	8	637	637	NUM
ftr-450	747	9	plans	plan	NOUN
ftr-450	747	10	,	,	PUNCT
ftr-450	747	11	undoubtedly	undoubtedly	ADV
ftr-450	747	12	more	more	ADJ
ftr-450	747	13	of	of	ADP
ftr-450	747	14	them	they	PRON
ftr-450	747	15	will	will	AUX
ftr-450	747	16	turn	turn	VERB
ftr-450	747	17	to	to	ADP
ftr-450	747	18	safe	safe	ADJ
ftr-450	747	19	harbor	harbor	NOUN
ftr-450	747	20	plans	plan	NOUN
ftr-450	747	21	that	that	PRON
ftr-450	747	22	provide	provide	VERB
ftr-450	747	23	even	even	ADV
ftr-450	747	24	less	less	ADJ
ftr-450	747	25	protection	protection	NOUN
ftr-450	747	26	for	for	ADP
ftr-450	747	27	plan	plan	NOUN
ftr-450	747	28	participants	participant	NOUN
ftr-450	747	29	,	,	PUNCT
ftr-450	747	30	in	in	ADP
ftr-450	747	31	order	order	NOUN
ftr-450	747	32	to	to	PART
ftr-450	747	33	avoid	avoid	VERB
ftr-450	747	34	unwanted	unwanted	ADJ
ftr-450	747	35	exposure	exposure	NOUN
ftr-450	747	36	to	to	ADP
ftr-450	747	37	fiduciary	fiduciary	ADJ
ftr-450	747	38	liability.128	liability.128	NOUN
ftr-450	747	39	notwithstanding	notwithstanding	ADP
ftr-450	747	40	the	the	DET
ftr-450	747	41	shortcomings	shortcoming	NOUN
ftr-450	747	42	of	of	ADP
ftr-450	747	43	participant	participant	ADJ
ftr-450	747	44	directed	direct	VERB
ftr-450	747	45	plans	plan	NOUN
ftr-450	747	46	,	,	PUNCT
ftr-450	747	47	it	it	PRON
ftr-450	747	48	would	would	AUX
ftr-450	747	49	nevertheless	nevertheless	ADV
ftr-450	747	50	be	be	AUX
ftr-450	747	51	difficult	difficult	ADJ
ftr-450	747	52	,	,	PUNCT
ftr-450	747	53	and	and	CCONJ
ftr-450	747	54	perhaps	perhaps	ADV
ftr-450	747	55	counter	counter	NOUN
ftr-450	747	56	productive	productive	ADJ
ftr-450	747	57	,	,	PUNCT
ftr-450	747	58	to	to	PART
ftr-450	747	59	eliminate	eliminate	VERB
ftr-450	747	60	them	they	PRON
ftr-450	747	61	as	as	ADP
ftr-450	747	62	retirement	retirement	NOUN
ftr-450	747	63	savings	saving	NOUN
ftr-450	747	64	options	option	NOUN
ftr-450	747	65	,	,	PUNCT
ftr-450	747	66	because	because	SCONJ
ftr-450	747	67	of	of	ADP
ftr-450	747	68	their	their	PRON
ftr-450	747	69	tremendous	tremendous	ADJ
ftr-450	747	70	appeal	appeal	NOUN
ftr-450	747	71	to	to	ADP
ftr-450	747	72	employees	employee	NOUN
ftr-450	747	73	and	and	CCONJ
ftr-450	747	74	employers	employer	NOUN
ftr-450	747	75	alike	alike	ADV
ftr-450	747	76	.	.	PUNCT
ftr-450	748	1	in	in	ADP
ftr-450	748	2	the	the	DET
ftr-450	748	3	absence	absence	NOUN
ftr-450	748	4	of	of	ADP
ftr-450	748	5	participant	participant	ADJ
ftr-450	748	6	directed	direct	VERB
ftr-450	748	7	plans	plan	NOUN
ftr-450	748	8	,	,	PUNCT
ftr-450	748	9	some	some	DET
ftr-450	748	10	employers	employer	NOUN
ftr-450	748	11	may	may	AUX
ftr-450	748	12	choose	choose	VERB
ftr-450	748	13	not	not	PART
ftr-450	748	14	to	to	PART
ftr-450	748	15	establish	establish	VERB
ftr-450	748	16	plans	plan	NOUN
ftr-450	748	17	,	,	PUNCT
ftr-450	748	18	and	and	CCONJ
ftr-450	748	19	some	some	DET
ftr-450	748	20	employees	employee	NOUN
ftr-450	748	21	may	may	AUX
ftr-450	748	22	choose	choose	VERB
ftr-450	748	23	not	not	PART
ftr-450	748	24	to	to	PART
ftr-450	748	25	participate	participate	VERB
ftr-450	748	26	.	.	PUNCT
ftr-450	749	1	even	even	ADV
ftr-450	749	2	so	so	ADV
ftr-450	749	3	,	,	PUNCT
ftr-450	749	4	the	the	DET
ftr-450	749	5	self	self	NOUN
ftr-450	749	6	-	-	PUNCT
ftr-450	749	7	help	help	NOUN
ftr-450	749	8	approach	approach	NOUN
ftr-450	749	9	adopted	adopt	VERB
ftr-450	749	10	by	by	ADP
ftr-450	749	11	participant	participant	ADJ
ftr-450	749	12	directed	direct	VERB
ftr-450	749	13	plans	plan	NOUN
ftr-450	749	14	is	be	AUX
ftr-450	749	15	inconsistent	inconsistent	ADJ
ftr-450	749	16	with	with	ADP
ftr-450	749	17	erisa	erisa	NOUN
ftr-450	749	18	=	=	SYM
ftr-450	749	19	s	s	PART
ftr-450	749	20	goal	goal	NOUN
ftr-450	749	21	of	of	ADP
ftr-450	749	22	increasing	increase	VERB
ftr-450	749	23	the	the	DET
ftr-450	749	24	retirement	retirement	NOUN
ftr-450	749	25	income	income	NOUN
ftr-450	749	26	security	security	NOUN
ftr-450	749	27	of	of	ADP
ftr-450	749	28	plan	plan	NOUN
ftr-450	749	29	participants	participant	NOUN
ftr-450	749	30	.	.	PUNCT
ftr-450	750	1	to	to	PART
ftr-450	750	2	provide	provide	VERB
ftr-450	750	3	the	the	DET
ftr-450	750	4	level	level	NOUN
ftr-450	750	5	of	of	ADP
ftr-450	750	6	retirement	retirement	NOUN
ftr-450	750	7	income	income	NOUN
ftr-450	750	8	security	security	NOUN
ftr-450	750	9	envisioned	envision	VERB
ftr-450	750	10	by	by	ADP
ftr-450	750	11	erisa	erisa	NOUN
ftr-450	750	12	as	as	ADP
ftr-450	750	13	originally	originally	ADV
ftr-450	750	14	drafted	draft	VERB
ftr-450	750	15	,	,	PUNCT
ftr-450	750	16	there	there	PRON
ftr-450	750	17	should	should	AUX
ftr-450	750	18	be	be	AUX
ftr-450	750	19	some	some	DET
ftr-450	750	20	residual	residual	ADJ
ftr-450	750	21	fiduciary	fiduciary	ADJ
ftr-450	750	22	responsibility	responsibility	NOUN
ftr-450	750	23	imposed	impose	VERB
ftr-450	750	24	on	on	ADP
ftr-450	750	25	employers	employer	NOUN
ftr-450	750	26	who	who	PRON
ftr-450	750	27	sponsor	sponsor	VERB
ftr-450	750	28	participant	participant	NOUN
ftr-450	750	29	directed	direct	VERB
ftr-450	750	30	plans	plan	NOUN
ftr-450	750	31	.	.	PUNCT
ftr-450	751	1	an	an	DET
ftr-450	751	2	education	education	NOUN
ftr-450	751	3	and	and	CCONJ
ftr-450	751	4	notification	notification	NOUN
ftr-450	751	5	requirement	requirement	NOUN
ftr-450	751	6	should	should	AUX
ftr-450	751	7	also	also	ADV
ftr-450	751	8	be	be	AUX
ftr-450	751	9	imposed	impose	VERB
ftr-450	751	10	on	on	ADP
ftr-450	751	11	sponsors	sponsor	NOUN
ftr-450	751	12	of	of	ADP
ftr-450	751	13	such	such	ADJ
ftr-450	751	14	plans	plan	NOUN
ftr-450	751	15	.	.	PUNCT
ftr-450	752	1	these	these	DET
ftr-450	752	2	changes	change	NOUN
ftr-450	752	3	would	would	AUX
ftr-450	752	4	ensure	ensure	VERB
ftr-450	752	5	that	that	SCONJ
ftr-450	752	6	plan	plan	NOUN
ftr-450	752	7	participants	participant	NOUN
ftr-450	752	8	are	be	AUX
ftr-450	752	9	qualified	qualified	ADJ
ftr-450	752	10	to	to	PART
ftr-450	752	11	make	make	VERB
ftr-450	752	12	prudent	prudent	ADJ
ftr-450	752	13	investment	investment	NOUN
ftr-450	752	14	decisions	decision	NOUN
ftr-450	752	15	with	with	ADP
ftr-450	752	16	regard	regard	NOUN
ftr-450	752	17	to	to	ADP
ftr-450	752	18	their	their	PRON
ftr-450	752	19	retirement	retirement	NOUN
ftr-450	752	20	savings	saving	NOUN
ftr-450	752	21	,	,	PUNCT
ftr-450	752	22	and	and	CCONJ
ftr-450	752	23	can	can	AUX
ftr-450	752	24	appreciate	appreciate	VERB
ftr-450	752	25	the	the	DET
ftr-450	752	26	significance	significance	NOUN
ftr-450	752	27	of	of	ADP
ftr-450	752	28	the	the	DET
ftr-450	752	29	risk	risk	NOUN
ftr-450	752	30	of	of	ADP
ftr-450	752	31	shortages	shortage	NOUN
ftr-450	752	32	when	when	SCONJ
ftr-450	752	33	they	they	PRON
ftr-450	752	34	do	do	AUX
ftr-450	752	35	not.129	not.129	PROPN
ftr-450	752	36	e.	e.	PROPN
ftr-450	752	37	residual	residual	ADJ
ftr-450	752	38	liability	liability	NOUN
ftr-450	752	39	and	and	CCONJ
ftr-450	752	40	a	a	DET
ftr-450	752	41	notification	notification	NOUN
ftr-450	752	42	and	and	CCONJ
ftr-450	752	43	education	education	NOUN
ftr-450	752	44	requirement	requirement	NOUN
ftr-450	752	45	the	the	DET
ftr-450	752	46	private	private	ADJ
ftr-450	752	47	retirement	retirement	NOUN
ftr-450	752	48	system	system	NOUN
ftr-450	752	49	is	be	AUX
ftr-450	752	50	employment	employment	NOUN
ftr-450	752	51	based.130	based.130	NOUN
ftr-450	752	52	therefore	therefore	ADV
ftr-450	752	53	,	,	PUNCT
ftr-450	752	54	it	it	PRON
ftr-450	752	55	is	be	AUX
ftr-450	752	56	only	only	ADV
ftr-450	752	57	through	through	ADP
ftr-450	752	58	employment	employment	NOUN
ftr-450	752	59	relationships	relationship	NOUN
ftr-450	752	60	that	that	SCONJ
ftr-450	752	61	such	such	ADJ
ftr-450	752	62	benefits	benefit	NOUN
ftr-450	752	63	are	be	AUX
ftr-450	752	64	made	make	VERB
ftr-450	752	65	available	available	ADJ
ftr-450	752	66	.	.	PUNCT
ftr-450	753	1	one	one	NUM
ftr-450	753	2	of	of	ADP
ftr-450	753	3	the	the	DET
ftr-450	753	4	rationales	rationale	NOUN
ftr-450	753	5	for	for	ADP
ftr-450	753	6	the	the	DET
ftr-450	753	7	employment	employment	NOUN
ftr-450	753	8	based	base	VERB
ftr-450	753	9	characteristic	characteristic	NOUN
ftr-450	753	10	of	of	ADP
ftr-450	753	11	the	the	DET
ftr-450	753	12	private	private	ADJ
ftr-450	753	13	pension	pension	NOUN
ftr-450	753	14	program	program	NOUN
ftr-450	753	15	is	be	AUX
ftr-450	753	16	that	that	SCONJ
ftr-450	753	17	there	there	PRON
ftr-450	753	18	are	be	VERB
ftr-450	753	19	comparative	comparative	ADJ
ftr-450	753	20	advantages	advantage	NOUN
ftr-450	753	21	from	from	ADP
ftr-450	753	22	saving	save	VERB
ftr-450	753	23	in	in	ADP
ftr-450	753	24	employer	employer	NOUN
ftr-450	753	25	sponsored	sponsor	VERB
ftr-450	753	26	plans	plan	NOUN
ftr-450	753	27	as	as	SCONJ
ftr-450	753	28	opposed	oppose	VERB
ftr-450	753	29	to	to	ADP
ftr-450	753	30	personal	personal	ADJ
ftr-450	753	31	savings	saving	NOUN
ftr-450	753	32	arrangements.131	arrangements.131	VERB
ftr-450	753	33	first	first	ADV
ftr-450	753	34	,	,	PUNCT
ftr-450	753	35	saving	save	VERB
ftr-450	753	36	for	for	ADP
ftr-450	753	37	retirement	retirement	NOUN
ftr-450	753	38	requires	require	VERB
ftr-450	753	39	financial	financial	ADJ
ftr-450	753	40	investment	investment	NOUN
ftr-450	753	41	expertise	expertise	NOUN
ftr-450	753	42	.	.	PUNCT
ftr-450	754	1	because	because	SCONJ
ftr-450	754	2	it	it	PRON
ftr-450	754	3	is	be	AUX
ftr-450	754	4	more	more	ADV
ftr-450	754	5	likely	likely	ADJ
ftr-450	754	6	that	that	SCONJ
ftr-450	754	7	the	the	DET
ftr-450	754	8	employer	employer	NOUN
ftr-450	754	9	is	be	AUX
ftr-450	754	10	in	in	ADP
ftr-450	754	11	a	a	DET
ftr-450	754	12	better	well	ADJ
ftr-450	754	13	position	position	NOUN
ftr-450	754	14	to	to	PART
ftr-450	754	15	retain	retain	VERB
ftr-450	754	16	financial	financial	ADJ
ftr-450	754	17	experts	expert	NOUN
ftr-450	754	18	than	than	ADP
ftr-450	754	19	the	the	DET
ftr-450	754	20	employees	employee	NOUN
ftr-450	754	21	,	,	PUNCT
ftr-450	754	22	participants	participant	NOUN
ftr-450	754	23	typically	typically	ADV
ftr-450	754	24	receive	receive	VERB
ftr-450	754	25	greater	great	ADJ
ftr-450	754	26	returns	return	NOUN
ftr-450	754	27	inside	inside	ADP
ftr-450	754	28	a	a	DET
ftr-450	754	29	plan	plan	NOUN
ftr-450	754	30	than	than	ADP
ftr-450	754	31	outside.132	outside.132	NOUN
ftr-450	754	32	second	second	ADJ
ftr-450	754	33	,	,	PUNCT
ftr-450	754	34	an	an	DET
ftr-450	754	35	employer	employer	NOUN
ftr-450	754	36	who	who	PRON
ftr-450	754	37	invests	invest	VERB
ftr-450	754	38	large	large	ADJ
ftr-450	754	39	amounts	amount	NOUN
ftr-450	754	40	can	can	AUX
ftr-450	754	41	benefit	benefit	VERB
ftr-450	754	42	from	from	ADP
ftr-450	754	43	economies	economy	NOUN
ftr-450	754	44	of	of	ADP
ftr-450	754	45	scale	scale	NOUN
ftr-450	754	46	.	.	PUNCT
ftr-450	755	1	as	as	ADP
ftr-450	755	2	a	a	DET
ftr-450	755	3	result	result	NOUN
ftr-450	755	4	,	,	PUNCT
ftr-450	755	5	investment	investment	NOUN
ftr-450	755	6	returns	return	NOUN
ftr-450	755	7	should	should	AUX
ftr-450	755	8	be	be	AUX
ftr-450	755	9	128	128	NUM
ftr-450	755	10	.	.	PUNCT
ftr-450	756	1	the	the	DET
ftr-450	756	2	greenwich	greenwich	PROPN
ftr-450	756	3	associates	associates	PROPN
ftr-450	756	4	studies	study	NOUN
ftr-450	756	5	indicate	indicate	VERB
ftr-450	756	6	that	that	SCONJ
ftr-450	756	7	29	29	NUM
ftr-450	756	8	%	%	NOUN
ftr-450	756	9	of	of	ADP
ftr-450	756	10	companies	company	NOUN
ftr-450	756	11	with	with	ADP
ftr-450	756	12	defined	define	VERB
ftr-450	756	13	contribution	contribution	NOUN
ftr-450	756	14	plans	plan	NOUN
ftr-450	756	15	are	be	AUX
ftr-450	756	16	planning	plan	VERB
ftr-450	756	17	to	to	PART
ftr-450	756	18	comply	comply	VERB
ftr-450	756	19	with	with	ADP
ftr-450	756	20	the	the	DET
ftr-450	756	21	safe	safe	ADJ
ftr-450	756	22	harbor	harbor	NOUN
ftr-450	756	23	rules	rule	NOUN
ftr-450	756	24	of	of	ADP
ftr-450	756	25	'	'	PUNCT
ftr-450	756	26	404(c	404(c	PROPN
ftr-450	756	27	)	)	PUNCT
ftr-450	756	28	in	in	ADP
ftr-450	756	29	the	the	DET
ftr-450	756	30	near	near	ADJ
ftr-450	756	31	future	future	NOUN
ftr-450	756	32	.	.	PUNCT
ftr-450	757	1	see	see	VERB
ftr-450	757	2	supra	supra	PROPN
ftr-450	757	3	part	part	PROPN
ftr-450	757	4	ii.c.3	ii.c.3	PROPN
ftr-450	757	5	.	.	PUNCT
ftr-450	758	1	the	the	DET
ftr-450	758	2	department	department	PROPN
ftr-450	758	3	of	of	ADP
ftr-450	758	4	labor	labor	NOUN
ftr-450	758	5	regulations	regulation	NOUN
ftr-450	758	6	on	on	ADP
ftr-450	758	7	participant	participant	ADJ
ftr-450	758	8	investments	investment	NOUN
ftr-450	758	9	under	under	ADP
ftr-450	758	10	'	'	PUNCT
ftr-450	758	11	404(c	404(c	PROPN
ftr-450	758	12	)	)	PUNCT
ftr-450	758	13	of	of	ADP
ftr-450	758	14	erisa	erisa	NOUN
ftr-450	758	15	were	be	AUX
ftr-450	758	16	issued	issue	VERB
ftr-450	758	17	in	in	ADP
ftr-450	758	18	october	october	PROPN
ftr-450	758	19	1992	1992	NUM
ftr-450	758	20	and	and	CCONJ
ftr-450	758	21	took	take	VERB
ftr-450	758	22	effect	effect	NOUN
ftr-450	758	23	january	january	PROPN
ftr-450	758	24	1	1	NUM
ftr-450	758	25	,	,	PUNCT
ftr-450	758	26	1994	1994	NUM
ftr-450	758	27	.	.	PUNCT
ftr-450	759	1	see	see	VERB
ftr-450	759	2	most	most	ADJ
ftr-450	759	3	firms	firm	NOUN
ftr-450	759	4	comply	comply	VERB
ftr-450	759	5	with	with	ADP
ftr-450	759	6	section	section	NOUN
ftr-450	759	7	404(c	404(c	PROPN
ftr-450	759	8	)	)	PUNCT
ftr-450	759	9	rules	rule	NOUN
ftr-450	759	10	,	,	PUNCT
ftr-450	759	11	21	21	NUM
ftr-450	759	12	pens	pen	NOUN
ftr-450	759	13	.	.	PUNCT
ftr-450	760	1	&	&	CCONJ
ftr-450	761	1	ben	ben	PROPN
ftr-450	761	2	.	.	PROPN
ftr-450	761	3	rep	rep	PROPN
ftr-450	761	4	.	.	PROPN
ftr-450	761	5	(	(	PUNCT
ftr-450	761	6	bna	bna	PROPN
ftr-450	761	7	)	)	PUNCT
ftr-450	761	8	1100	1100	NUM
ftr-450	761	9	(	(	PUNCT
ftr-450	761	10	june	june	PROPN
ftr-450	761	11	6	6	NUM
ftr-450	761	12	,	,	PUNCT
ftr-450	761	13	1994	1994	NUM
ftr-450	761	14	)	)	PUNCT
ftr-450	761	15	.	.	PUNCT
ftr-450	762	1	129	129	NUM
ftr-450	762	2	.	.	PUNCT
ftr-450	763	1	see	see	VERB
ftr-450	763	2	supra	supra	PROPN
ftr-450	763	3	part	part	PROPN
ftr-450	763	4	ii.c.2	ii.c.2	PROPN
ftr-450	763	5	.	.	PUNCT
ftr-450	764	1	130	130	NUM
ftr-450	764	2	.	.	PUNCT
ftr-450	765	1	see	see	VERB
ftr-450	765	2	langbein	langbein	ADJ
ftr-450	765	3	&	&	CCONJ
ftr-450	765	4	wolk	wolk	NOUN
ftr-450	765	5	,	,	PUNCT
ftr-450	765	6	supra	supra	PROPN
ftr-450	765	7	note	note	NOUN
ftr-450	765	8	5	5	NUM
ftr-450	765	9	,	,	PUNCT
ftr-450	765	10	at	at	ADP
ftr-450	765	11	32	32	NUM
ftr-450	765	12	.	.	PUNCT
ftr-450	766	1	131	131	NUM
ftr-450	766	2	.	.	PUNCT
ftr-450	767	1	see	see	VERB
ftr-450	767	2	munnell	munnell	NOUN
ftr-450	767	3	,	,	PUNCT
ftr-450	767	4	supra	supra	PROPN
ftr-450	767	5	note	note	NOUN
ftr-450	767	6	11	11	NUM
ftr-450	767	7	at	at	ADP
ftr-450	767	8	54	54	NUM
ftr-450	767	9	;	;	PUNCT
ftr-450	767	10	see	see	VERB
ftr-450	767	11	also	also	ADV
ftr-450	767	12	langbein	langbein	ADJ
ftr-450	767	13	&	&	CCONJ
ftr-450	767	14	wolk	wolk	PROPN
ftr-450	767	15	,	,	PUNCT
ftr-450	767	16	supra	supra	PROPN
ftr-450	767	17	note	note	NOUN
ftr-450	767	18	5	5	NUM
ftr-450	767	19	,	,	PUNCT
ftr-450	767	20	at	at	ADP
ftr-450	767	21	32	32	NUM
ftr-450	767	22	.	.	PUNCT
ftr-450	768	1	132	132	NUM
ftr-450	768	2	.	.	PUNCT
ftr-450	768	3	see	see	VERB
ftr-450	768	4	langbein	langbein	ADJ
ftr-450	768	5	&	&	CCONJ
ftr-450	768	6	wolk	wolk	NOUN
ftr-450	768	7	,	,	PUNCT
ftr-450	768	8	supra	supra	PROPN
ftr-450	768	9	note	note	NOUN
ftr-450	768	10	5	5	NUM
ftr-450	768	11	,	,	PUNCT
ftr-450	768	12	at	at	ADP
ftr-450	768	13	32	32	NUM
ftr-450	768	14	.	.	PUNCT
ftr-450	769	1	638	638	NUM
ftr-450	769	2	florida	florida	PROPN
ftr-450	769	3	tax	tax	NOUN
ftr-450	769	4	review	review	NOUN
ftr-450	769	5	[	[	X
ftr-450	769	6	vol	vol	NOUN
ftr-450	769	7	.	.	PUNCT
ftr-450	769	8	4:9	4:9	NUM
ftr-450	769	9	higher	high	ADJ
ftr-450	769	10	,	,	PUNCT
ftr-450	769	11	and	and	CCONJ
ftr-450	769	12	administrative	administrative	ADJ
ftr-450	769	13	costs	cost	NOUN
ftr-450	769	14	should	should	AUX
ftr-450	769	15	be	be	AUX
ftr-450	769	16	lower	low	ADJ
ftr-450	769	17	,	,	PUNCT
ftr-450	769	18	inside	inside	SCONJ
ftr-450	769	19	an	an	DET
ftr-450	769	20	employer	employer	NOUN
ftr-450	769	21	sponsored	sponsor	VERB
ftr-450	769	22	plan.133	plan.133	NOUN
ftr-450	769	23	another	another	DET
ftr-450	769	24	characteristic	characteristic	NOUN
ftr-450	769	25	of	of	ADP
ftr-450	769	26	the	the	DET
ftr-450	769	27	private	private	ADJ
ftr-450	769	28	pension	pension	NOUN
ftr-450	769	29	system	system	NOUN
ftr-450	769	30	is	be	AUX
ftr-450	769	31	that	that	SCONJ
ftr-450	769	32	it	it	PRON
ftr-450	769	33	is	be	AUX
ftr-450	769	34	voluntary	voluntary	ADJ
ftr-450	769	35	.	.	PUNCT
ftr-450	770	1	employers	employer	NOUN
ftr-450	770	2	are	be	AUX
ftr-450	770	3	encouraged	encourage	VERB
ftr-450	770	4	to	to	PART
ftr-450	770	5	establish	establish	VERB
ftr-450	770	6	qualified	qualified	ADJ
ftr-450	770	7	plans	plan	NOUN
ftr-450	770	8	with	with	ADP
ftr-450	770	9	substantial	substantial	ADJ
ftr-450	770	10	tax	tax	NOUN
ftr-450	770	11	benefits.134	benefits.134	PROPN
ftr-450	770	12	the	the	DET
ftr-450	770	13	basic	basic	ADJ
ftr-450	770	14	tax	tax	NOUN
ftr-450	770	15	advantage	advantage	NOUN
ftr-450	770	16	is	be	AUX
ftr-450	770	17	tax	tax	NOUN
ftr-450	770	18	deferral	deferral	NOUN
ftr-450	770	19	.	.	PUNCT
ftr-450	771	1	amounts	amount	NOUN
ftr-450	771	2	contributed	contribute	VERB
ftr-450	771	3	to	to	ADP
ftr-450	771	4	qualified	qualified	ADJ
ftr-450	771	5	plans	plan	NOUN
ftr-450	771	6	by	by	ADP
ftr-450	771	7	employers	employer	NOUN
ftr-450	771	8	are	be	AUX
ftr-450	771	9	not	not	PART
ftr-450	771	10	taxed	tax	VERB
ftr-450	771	11	to	to	ADP
ftr-450	771	12	the	the	DET
ftr-450	771	13	employee	employee	NOUN
ftr-450	771	14	when	when	SCONJ
ftr-450	771	15	they	they	PRON
ftr-450	771	16	are	be	AUX
ftr-450	771	17	made	make	VERB
ftr-450	771	18	.	.	PUNCT
ftr-450	772	1	also	also	ADV
ftr-450	772	2	the	the	DET
ftr-450	772	3	earnings	earning	NOUN
ftr-450	772	4	on	on	ADP
ftr-450	772	5	the	the	DET
ftr-450	772	6	contributions	contribution	NOUN
ftr-450	772	7	accumulate	accumulate	VERB
ftr-450	772	8	tax	tax	NOUN
ftr-450	772	9	-	-	PUNCT
ftr-450	772	10	free	free	ADJ
ftr-450	772	11	,	,	PUNCT
ftr-450	772	12	and	and	CCONJ
ftr-450	772	13	the	the	DET
ftr-450	772	14	employee	employee	NOUN
ftr-450	772	15	is	be	AUX
ftr-450	772	16	not	not	PART
ftr-450	772	17	taxed	tax	VERB
ftr-450	772	18	on	on	ADP
ftr-450	772	19	the	the	DET
ftr-450	772	20	amounts	amount	NOUN
ftr-450	772	21	in	in	ADP
ftr-450	772	22	the	the	DET
ftr-450	772	23	plan	plan	NOUN
ftr-450	772	24	until	until	SCONJ
ftr-450	772	25	they	they	PRON
ftr-450	772	26	are	be	AUX
ftr-450	772	27	distributed.135	distributed.135	NOUN
ftr-450	772	28	in	in	ADP
ftr-450	772	29	connection	connection	NOUN
ftr-450	772	30	with	with	ADP
ftr-450	772	31	the	the	DET
ftr-450	772	32	favorable	favorable	ADJ
ftr-450	772	33	tax	tax	NOUN
ftr-450	772	34	treatment	treatment	NOUN
ftr-450	772	35	of	of	ADP
ftr-450	772	36	pension	pension	NOUN
ftr-450	772	37	plans	plan	NOUN
ftr-450	772	38	,	,	PUNCT
ftr-450	772	39	the	the	DET
ftr-450	772	40	treasury	treasury	NOUN
ftr-450	772	41	forgoes	forgo	VERB
ftr-450	772	42	large	large	ADJ
ftr-450	772	43	amounts	amount	NOUN
ftr-450	772	44	of	of	ADP
ftr-450	772	45	tax	tax	NOUN
ftr-450	772	46	revenue	revenue	NOUN
ftr-450	772	47	each	each	DET
ftr-450	772	48	year.136	year.136	NOUN
ftr-450	772	49	because	because	SCONJ
ftr-450	772	50	the	the	DET
ftr-450	772	51	preferential	preferential	ADJ
ftr-450	772	52	tax	tax	NOUN
ftr-450	772	53	treatment	treatment	NOUN
ftr-450	772	54	of	of	ADP
ftr-450	772	55	retirement	retirement	NOUN
ftr-450	772	56	benefits	benefit	NOUN
ftr-450	772	57	reduces	reduce	VERB
ftr-450	772	58	the	the	DET
ftr-450	772	59	employee	employee	NOUN
ftr-450	772	60	=	=	SYM
ftr-450	772	61	s	s	PART
ftr-450	772	62	current	current	ADJ
ftr-450	772	63	taxable	taxable	ADJ
ftr-450	772	64	income	income	NOUN
ftr-450	772	65	,	,	PUNCT
ftr-450	772	66	it	it	PRON
ftr-450	772	67	is	be	AUX
ftr-450	772	68	possible	possible	ADJ
ftr-450	772	69	for	for	SCONJ
ftr-450	772	70	the	the	DET
ftr-450	772	71	employer	employer	NOUN
ftr-450	772	72	to	to	PART
ftr-450	772	73	deliver	deliver	VERB
ftr-450	772	74	a	a	DET
ftr-450	772	75	dollar	dollar	NOUN
ftr-450	772	76	of	of	ADP
ftr-450	772	77	retirement	retirement	NOUN
ftr-450	772	78	income	income	NOUN
ftr-450	772	79	at	at	ADP
ftr-450	772	80	a	a	DET
ftr-450	772	81	lower	low	ADJ
ftr-450	772	82	cost	cost	NOUN
ftr-450	772	83	than	than	SCONJ
ftr-450	772	84	it	it	PRON
ftr-450	772	85	could	could	AUX
ftr-450	772	86	deliver	deliver	VERB
ftr-450	772	87	a	a	DET
ftr-450	772	88	dollar	dollar	NOUN
ftr-450	772	89	of	of	ADP
ftr-450	772	90	current	current	ADJ
ftr-450	772	91	wages	wage	NOUN
ftr-450	772	92	to	to	ADP
ftr-450	772	93	its	its	PRON
ftr-450	772	94	employees.137	employees.137	NOUN
ftr-450	772	95	accordingly	accordingly	ADV
ftr-450	772	96	,	,	PUNCT
ftr-450	772	97	an	an	DET
ftr-450	772	98	employer	employer	NOUN
ftr-450	772	99	is	be	AUX
ftr-450	772	100	able	able	ADJ
ftr-450	772	101	133	133	NUM
ftr-450	772	102	.	.	PUNCT
ftr-450	773	1	see	see	VERB
ftr-450	773	2	langbein	langbein	ADJ
ftr-450	773	3	&	&	CCONJ
ftr-450	773	4	wolk	wolk	NOUN
ftr-450	773	5	,	,	PUNCT
ftr-450	773	6	supra	supra	PROPN
ftr-450	773	7	note	note	NOUN
ftr-450	773	8	5	5	NUM
ftr-450	773	9	,	,	PUNCT
ftr-450	773	10	at	at	ADP
ftr-450	773	11	32	32	NUM
ftr-450	773	12	-	-	SYM
ftr-450	773	13	33	33	NUM
ftr-450	773	14	.	.	PUNCT
ftr-450	774	1	although	although	SCONJ
ftr-450	774	2	not	not	PART
ftr-450	774	3	discussed	discuss	VERB
ftr-450	774	4	in	in	ADP
ftr-450	774	5	this	this	DET
ftr-450	774	6	article	article	NOUN
ftr-450	774	7	,	,	PUNCT
ftr-450	774	8	wider	wide	ADJ
ftr-450	774	9	participation	participation	NOUN
ftr-450	774	10	is	be	AUX
ftr-450	774	11	another	another	DET
ftr-450	774	12	reason	reason	NOUN
ftr-450	774	13	the	the	DET
ftr-450	774	14	private	private	ADJ
ftr-450	774	15	pension	pension	NOUN
ftr-450	774	16	system	system	NOUN
ftr-450	774	17	is	be	AUX
ftr-450	774	18	employer	employer	NOUN
ftr-450	774	19	based	base	VERB
ftr-450	774	20	.	.	PUNCT
ftr-450	775	1	in	in	ADP
ftr-450	775	2	other	other	ADJ
ftr-450	775	3	words	word	NOUN
ftr-450	775	4	,	,	PUNCT
ftr-450	775	5	another	another	DET
ftr-450	775	6	rationale	rationale	NOUN
ftr-450	775	7	for	for	ADP
ftr-450	775	8	the	the	DET
ftr-450	775	9	tax	tax	NOUN
ftr-450	775	10	favorable	favorable	ADJ
ftr-450	775	11	treatment	treatment	NOUN
ftr-450	775	12	of	of	ADP
ftr-450	775	13	qualified	qualified	ADJ
ftr-450	775	14	plans	plan	NOUN
ftr-450	775	15	is	be	AUX
ftr-450	775	16	that	that	SCONJ
ftr-450	775	17	retirement	retirement	NOUN
ftr-450	775	18	benefits	benefit	NOUN
ftr-450	775	19	for	for	ADP
ftr-450	775	20	rank	rank	NOUN
ftr-450	775	21	and	and	CCONJ
ftr-450	775	22	file	file	NOUN
ftr-450	775	23	employees	employee	NOUN
ftr-450	775	24	will	will	AUX
ftr-450	775	25	exist	exist	VERB
ftr-450	775	26	only	only	ADV
ftr-450	775	27	if	if	SCONJ
ftr-450	775	28	congress	congress	PROPN
ftr-450	775	29	provides	provide	VERB
ftr-450	775	30	tax	tax	NOUN
ftr-450	775	31	incentives	incentive	NOUN
ftr-450	775	32	that	that	PRON
ftr-450	775	33	will	will	AUX
ftr-450	775	34	induce	induce	VERB
ftr-450	775	35	higher	high	ADJ
ftr-450	775	36	paid	pay	VERB
ftr-450	775	37	employees	employee	NOUN
ftr-450	775	38	to	to	PART
ftr-450	775	39	support	support	VERB
ftr-450	775	40	the	the	DET
ftr-450	775	41	establishment	establishment	NOUN
ftr-450	775	42	of	of	ADP
ftr-450	775	43	employer	employer	NOUN
ftr-450	775	44	sponsored	sponsor	VERB
ftr-450	775	45	retirement	retirement	NOUN
ftr-450	775	46	savings	saving	NOUN
ftr-450	775	47	plans	plan	NOUN
ftr-450	775	48	.	.	PUNCT
ftr-450	776	1	i	i	PRON
ftr-450	776	2	d.	d.	PROPN
ftr-450	776	3	at	at	ADP
ftr-450	776	4	200	200	NUM
ftr-450	776	5	-	-	SYM
ftr-450	776	6	03	03	NUM
ftr-450	776	7	(	(	PUNCT
ftr-450	776	8	citing	cite	VERB
ftr-450	776	9	bruce	bruce	PROPN
ftr-450	776	10	wolk	wolk	NOUN
ftr-450	776	11	,	,	PUNCT
ftr-450	776	12	discrimination	discrimination	NOUN
ftr-450	776	13	rules	rule	NOUN
ftr-450	776	14	for	for	ADP
ftr-450	776	15	qualified	qualified	ADJ
ftr-450	776	16	retirement	retirement	NOUN
ftr-450	776	17	plans	plan	NOUN
ftr-450	776	18	:	:	PUNCT
ftr-450	776	19	good	good	ADJ
ftr-450	776	20	intentions	intention	NOUN
ftr-450	776	21	confront	confront	VERB
ftr-450	776	22	economic	economic	ADJ
ftr-450	776	23	reality	reality	NOUN
ftr-450	776	24	,	,	PUNCT
ftr-450	776	25	70	70	NUM
ftr-450	776	26	va	va	NOUN
ftr-450	776	27	.	.	PUNCT
ftr-450	777	1	l.	l.	PROPN
ftr-450	777	2	rev	rev	PROPN
ftr-450	777	3	.	.	PROPN
ftr-450	777	4	419	419	NUM
ftr-450	777	5	,	,	PUNCT
ftr-450	777	6	426	426	NUM
ftr-450	777	7	-	-	SYM
ftr-450	777	8	33	33	NUM
ftr-450	777	9	)	)	PUNCT
ftr-450	777	10	(	(	PUNCT
ftr-450	777	11	1984	1984	NUM
ftr-450	777	12	)	)	PUNCT
ftr-450	777	13	.	.	PUNCT
ftr-450	778	1	134	134	NUM
ftr-450	778	2	.	.	PUNCT
ftr-450	778	3	aqualified	aqualifie	VERB
ftr-450	778	4	plans	plan	NOUN
ftr-450	778	5	provide	provide	VERB
ftr-450	778	6	the	the	DET
ftr-450	778	7	most	most	ADJ
ftr-450	778	8	tax	tax	NOUN
ftr-450	778	9	effective	effective	ADJ
ftr-450	778	10	way	way	NOUN
ftr-450	778	11	of	of	ADP
ftr-450	778	12	delivering	deliver	VERB
ftr-450	778	13	retirement	retirement	NOUN
ftr-450	778	14	income	income	NOUN
ftr-450	778	15	,	,	PUNCT
ftr-450	778	16	because	because	SCONJ
ftr-450	778	17	(	(	PUNCT
ftr-450	778	18	i	i	NOUN
ftr-450	778	19	)	)	PUNCT
ftr-450	778	20	the	the	DET
ftr-450	778	21	employer	employer	NOUN
ftr-450	778	22	receives	receive	VERB
ftr-450	778	23	a	a	DET
ftr-450	778	24	current	current	ADJ
ftr-450	778	25	tax	tax	NOUN
ftr-450	778	26	deduction	deduction	NOUN
ftr-450	778	27	for	for	ADP
ftr-450	778	28	contributions	contribution	NOUN
ftr-450	778	29	to	to	ADP
ftr-450	778	30	a	a	DET
ftr-450	778	31	trust	trust	NOUN
ftr-450	778	32	,	,	PUNCT
ftr-450	778	33	(	(	PUNCT
ftr-450	778	34	ii	ii	NOUN
ftr-450	778	35	)	)	PUNCT
ftr-450	778	36	the	the	DET
ftr-450	778	37	trust	trust	NOUN
ftr-450	778	38	pays	pay	VERB
ftr-450	778	39	no	no	DET
ftr-450	778	40	tax	tax	NOUN
ftr-450	778	41	on	on	ADP
ftr-450	778	42	its	its	PRON
ftr-450	778	43	investment	investment	NOUN
ftr-450	778	44	income	income	NOUN
ftr-450	778	45	,	,	PUNCT
ftr-450	778	46	and	and	CCONJ
ftr-450	778	47	(	(	PUNCT
ftr-450	778	48	iii	iii	X
ftr-450	778	49	)	)	PUNCT
ftr-450	778	50	the	the	DET
ftr-450	778	51	employee	employee	NOUN
ftr-450	778	52	pays	pay	VERB
ftr-450	778	53	no	no	DET
ftr-450	778	54	tax	tax	NOUN
ftr-450	778	55	until	until	SCONJ
ftr-450	778	56	he	he	PRON
ftr-450	778	57	receives	receive	VERB
ftr-450	778	58	a	a	DET
ftr-450	778	59	distribution	distribution	NOUN
ftr-450	778	60	from	from	ADP
ftr-450	778	61	the	the	DET
ftr-450	778	62	trust.@	trust.@	PROPN
ftr-450	778	63	max	max	PROPN
ftr-450	778	64	j.	j.	PROPN
ftr-450	778	65	schwartz	schwartz	PROPN
ftr-450	778	66	&	&	CCONJ
ftr-450	778	67	lora	lora	PROPN
ftr-450	778	68	s.	s.	PROPN
ftr-450	778	69	collins	collins	PROPN
ftr-450	778	70	,	,	PUNCT
ftr-450	778	71	securing	secure	VERB
ftr-450	778	72	the	the	DET
ftr-450	778	73	promise	promise	NOUN
ftr-450	778	74	to	to	PART
ftr-450	778	75	pay	pay	VERB
ftr-450	778	76	:	:	PUNCT
ftr-450	778	77	funding	funding	NOUN
ftr-450	778	78	of	of	ADP
ftr-450	778	79	non	non	ADJ
ftr-450	778	80	-	-	ADJ
ftr-450	778	81	qualified	qualified	ADJ
ftr-450	778	82	deferred	deferred	ADJ
ftr-450	778	83	compensation	compensation	NOUN
ftr-450	778	84	,	,	PUNCT
ftr-450	778	85	328	328	NUM
ftr-450	778	86	pli	pli	PROPN
ftr-450	778	87	/	/	SYM
ftr-450	778	88	tax	tax	NOUN
ftr-450	778	89	275	275	NUM
ftr-450	778	90	,	,	PUNCT
ftr-450	778	91	279	279	NUM
ftr-450	778	92	(	(	PUNCT
ftr-450	778	93	july	july	PROPN
ftr-450	778	94	-	-	PUNCT
ftr-450	778	95	august	august	PROPN
ftr-450	778	96	,	,	PUNCT
ftr-450	778	97	1992	1992	NUM
ftr-450	778	98	)	)	PUNCT
ftr-450	778	99	;	;	PUNCT
ftr-450	778	100	see	see	VERB
ftr-450	778	101	also	also	ADV
ftr-450	778	102	frank	frank	PROPN
ftr-450	778	103	p.	p.	NOUN
ftr-450	778	104	vanderploeg	vanderploeg	PROPN
ftr-450	778	105	,	,	PUNCT
ftr-450	778	106	role	role	NOUN
ftr-450	778	107	-	-	PUNCT
ftr-450	778	108	playing	playing	NOUN
ftr-450	778	109	under	under	ADP
ftr-450	778	110	erisa	erisa	NOUN
ftr-450	778	111	:	:	PUNCT
ftr-450	778	112	the	the	DET
ftr-450	778	113	company	company	NOUN
ftr-450	778	114	as	as	ADP
ftr-450	778	115	aemployer@	aemployer@	ADV
ftr-450	778	116	and	and	CCONJ
ftr-450	778	117	afiduciary,@	afiduciary,@	PRON
ftr-450	778	118	9	9	NUM
ftr-450	778	119	depaul	depaul	NOUN
ftr-450	778	120	bus	bus	NOUN
ftr-450	778	121	.	.	PUNCT
ftr-450	779	1	l.j	l.j	PROPN
ftr-450	779	2	.	.	PROPN
ftr-450	780	1	259	259	NUM
ftr-450	780	2	,	,	PUNCT
ftr-450	780	3	272	272	NUM
ftr-450	780	4	n.43	n.43	X
ftr-450	780	5	(	(	PUNCT
ftr-450	780	6	1997	1997	NUM
ftr-450	780	7	)	)	PUNCT
ftr-450	780	8	.	.	PUNCT
ftr-450	781	1	135	135	NUM
ftr-450	781	2	.	.	PUNCT
ftr-450	782	1	see	see	VERB
ftr-450	782	2	langbein	langbein	ADJ
ftr-450	782	3	&	&	CCONJ
ftr-450	782	4	wolk	wolk	NOUN
ftr-450	782	5	,	,	PUNCT
ftr-450	782	6	supra	supra	PROPN
ftr-450	782	7	note	note	NOUN
ftr-450	782	8	5	5	NUM
ftr-450	782	9	,	,	PUNCT
ftr-450	782	10	at	at	ADP
ftr-450	782	11	156	156	NUM
ftr-450	782	12	.	.	PUNCT
ftr-450	783	1	136	136	NUM
ftr-450	783	2	.	.	PUNCT
ftr-450	784	1	the	the	DET
ftr-450	784	2	cost	cost	NOUN
ftr-450	784	3	to	to	ADP
ftr-450	784	4	the	the	DET
ftr-450	784	5	treasury	treasury	NOUN
ftr-450	784	6	is	be	AUX
ftr-450	784	7	in	in	ADP
ftr-450	784	8	the	the	DET
ftr-450	784	9	form	form	NOUN
ftr-450	784	10	of	of	ADP
ftr-450	784	11	forgone	forgone	ADJ
ftr-450	784	12	revenue	revenue	NOUN
ftr-450	784	13	.	.	PUNCT
ftr-450	785	1	the	the	DET
ftr-450	785	2	annual	annual	ADJ
ftr-450	785	3	cost	cost	NOUN
ftr-450	785	4	of	of	ADP
ftr-450	785	5	the	the	DET
ftr-450	785	6	private	private	ADJ
ftr-450	785	7	retirement	retirement	NOUN
ftr-450	785	8	program	program	NOUN
ftr-450	785	9	is	be	AUX
ftr-450	785	10	an	an	DET
ftr-450	785	11	estimated	estimate	VERB
ftr-450	785	12	$	$	SYM
ftr-450	785	13	64	64	NUM
ftr-450	785	14	billion	billion	NUM
ftr-450	785	15	.	.	PUNCT
ftr-450	786	1	see	see	VERB
ftr-450	786	2	ebri	ebri	NOUN
ftr-450	786	3	databook	databook	NOUN
ftr-450	786	4	,	,	PUNCT
ftr-450	786	5	supra	supra	PROPN
ftr-450	786	6	note	note	PROPN
ftr-450	786	7	19	19	NUM
ftr-450	786	8	,	,	PUNCT
ftr-450	786	9	at	at	ADP
ftr-450	786	10	19	19	NUM
ftr-450	786	11	-	-	SYM
ftr-450	786	12	23	23	NUM
ftr-450	786	13	,	,	PUNCT
ftr-450	786	14	tbl	tbl	NOUN
ftr-450	786	15	.	.	PUNCT
ftr-450	787	1	2	2	NUM
ftr-450	787	2	-	-	SYM
ftr-450	787	3	5	5	NUM
ftr-450	787	4	.	.	PUNCT
ftr-450	788	1	the	the	DET
ftr-450	788	2	tax	tax	NOUN
ftr-450	788	3	expenditure	expenditure	NOUN
ftr-450	788	4	estimates	estimate	NOUN
ftr-450	788	5	for	for	ADP
ftr-450	788	6	pensions	pension	NOUN
ftr-450	788	7	are	be	AUX
ftr-450	788	8	calculated	calculate	VERB
ftr-450	788	9	on	on	ADP
ftr-450	788	10	a	a	DET
ftr-450	788	11	cash	cash	NOUN
ftr-450	788	12	flow	flow	NOUN
ftr-450	788	13	basis	basis	NOUN
ftr-450	788	14	.	.	PUNCT
ftr-450	789	1	this	this	DET
ftr-450	789	2	method	method	NOUN
ftr-450	789	3	of	of	ADP
ftr-450	789	4	calculation	calculation	NOUN
ftr-450	789	5	has	have	VERB
ftr-450	789	6	the	the	DET
ftr-450	789	7	effect	effect	NOUN
ftr-450	789	8	of	of	ADP
ftr-450	789	9	placing	place	VERB
ftr-450	789	10	no	no	DET
ftr-450	789	11	value	value	NOUN
ftr-450	789	12	on	on	ADP
ftr-450	789	13	the	the	DET
ftr-450	789	14	pension	pension	NOUN
ftr-450	789	15	promise	promise	NOUN
ftr-450	789	16	itself	itself	PRON
ftr-450	789	17	,	,	PUNCT
ftr-450	789	18	only	only	ADV
ftr-450	789	19	on	on	ADP
ftr-450	789	20	the	the	DET
ftr-450	789	21	advanced	advanced	ADJ
ftr-450	789	22	funding	funding	NOUN
ftr-450	789	23	of	of	ADP
ftr-450	789	24	the	the	DET
ftr-450	789	25	promise	promise	NOUN
ftr-450	789	26	.	.	PUNCT
ftr-450	790	1	see	see	VERB
ftr-450	790	2	ebri	ebri	NOUN
ftr-450	790	3	,	,	PUNCT
ftr-450	790	4	pension	pension	NOUN
ftr-450	790	5	tax	tax	NOUN
ftr-450	790	6	expenditures	expenditure	NOUN
ftr-450	790	7	:	:	PUNCT
ftr-450	790	8	art	art	NOUN
ftr-450	790	9	they	they	PRON
ftr-450	790	10	worth	worth	ADJ
ftr-450	790	11	the	the	DET
ftr-450	790	12	cost	cost	NOUN
ftr-450	790	13	?	?	PUNCT
ftr-450	790	14	,	,	PUNCT
ftr-450	790	15	feb	feb	PROPN
ftr-450	790	16	.	.	PROPN
ftr-450	790	17	1993	1993	NUM
ftr-450	790	18	,	,	PUNCT
ftr-450	790	19	#	#	SYM
ftr-450	790	20	134	134	NUM
ftr-450	790	21	.	.	PUNCT
ftr-450	791	1	137	137	NUM
ftr-450	791	2	.	.	PUNCT
ftr-450	792	1	see	see	VERB
ftr-450	792	2	irc	irc	NOUN
ftr-450	792	3	'	'	PUNCT
ftr-450	792	4	402(a)(1	402(a)(1	NOUN
ftr-450	792	5	)	)	PUNCT
ftr-450	792	6	.	.	PUNCT
ftr-450	793	1	an	an	DET
ftr-450	793	2	employee	employee	NOUN
ftr-450	793	3	may	may	AUX
ftr-450	793	4	be	be	AUX
ftr-450	793	5	willing	willing	ADJ
ftr-450	793	6	to	to	PART
ftr-450	793	7	accept	accept	VERB
ftr-450	793	8	a	a	DET
ftr-450	793	9	lesser	lesser	ADV
ftr-450	793	10	-	-	PUNCT
ftr-450	793	11	valued	value	VERB
ftr-450	793	12	plan	plan	NOUN
ftr-450	793	13	contribution	contribution	NOUN
ftr-450	793	14	in	in	ADP
ftr-450	793	15	exchange	exchange	NOUN
ftr-450	793	16	for	for	ADP
ftr-450	793	17	current	current	ADJ
ftr-450	793	18	compensation	compensation	NOUN
ftr-450	793	19	,	,	PUNCT
ftr-450	793	20	e.g.	e.g.	ADV
ftr-450	793	21	,	,	PUNCT
ftr-450	793	22	a	a	DET
ftr-450	793	23	$	$	SYM
ftr-450	793	24	4,500	4,500	NUM
ftr-450	793	25	plan	plan	NOUN
ftr-450	793	26	contribution	contribution	NOUN
ftr-450	793	27	in	in	ADP
ftr-450	793	28	place	place	NOUN
ftr-450	793	29	of	of	ADP
ftr-450	793	30	$	$	SYM
ftr-450	793	31	5,000	5,000	NUM
ftr-450	793	32	in	in	ADP
ftr-450	793	33	current	current	ADJ
ftr-450	793	34	compensation	compensation	NOUN
ftr-450	793	35	,	,	PUNCT
ftr-450	793	36	because	because	SCONJ
ftr-450	793	37	the	the	DET
ftr-450	793	38	$	$	SYM
ftr-450	793	39	4,500	4,500	NUM
ftr-450	793	40	is	be	AUX
ftr-450	793	41	tax	tax	NOUN
ftr-450	793	42	free	free	ADJ
ftr-450	793	43	.	.	PUNCT
ftr-450	794	1	see	see	VERB
ftr-450	794	2	mary	mary	PROPN
ftr-450	794	3	oppenheimer	oppenheimer	PROPN
ftr-450	794	4	,	,	PUNCT
ftr-450	794	5	from	from	ADP
ftr-450	794	6	meldrum	meldrum	PROPN
ftr-450	794	7	to	to	ADP
ftr-450	794	8	indopco	indopco	ADJ
ftr-450	794	9	:	:	PUNCT
ftr-450	794	10	should	should	AUX
ftr-450	794	11	qualified	qualified	ADJ
ftr-450	794	12	plan	plan	VERB
ftr-450	794	13	professional	professional	ADJ
ftr-450	794	14	fees	fee	NOUN
ftr-450	794	15	be	be	AUX
ftr-450	794	16	capitalized	capitalize	VERB
ftr-450	794	17	?	?	PUNCT
ftr-450	794	18	,	,	PUNCT
ftr-450	794	19	40	40	NUM
ftr-450	794	20	wayne	wayne	PROPN
ftr-450	794	21	l.	l.	PROPN
ftr-450	794	22	rev	rev	PROPN
ftr-450	794	23	.	.	PROPN
ftr-450	794	24	109	109	NUM
ftr-450	794	25	,	,	PUNCT
ftr-450	794	26	131	131	NUM
ftr-450	794	27	-	-	SYM
ftr-450	794	28	132	132	NUM
ftr-450	794	29	(	(	PUNCT
ftr-450	794	30	1993	1993	NUM
ftr-450	794	31	)	)	PUNCT
ftr-450	794	32	(	(	PUNCT
ftr-450	794	33	citing	cite	VERB
ftr-450	794	34	bruce	bruce	PROPN
ftr-450	794	35	wolk	wolk	NOUN
ftr-450	794	36	,	,	PUNCT
ftr-450	794	37	discrimination	discrimination	NOUN
ftr-450	794	38	rules	rule	NOUN
ftr-450	794	39	for	for	ADP
ftr-450	794	40	qualified	qualified	ADJ
ftr-450	794	41	retirement	retirement	NOUN
ftr-450	794	42	plans	plan	NOUN
ftr-450	794	43	:	:	PUNCT
ftr-450	794	44	good	good	ADJ
ftr-450	794	45	intentions	intention	NOUN
ftr-450	794	46	confront	confront	VERB
ftr-450	794	47	economic	economic	ADJ
ftr-450	794	48	reality	reality	NOUN
ftr-450	794	49	,	,	PUNCT
ftr-450	794	50	70	70	NUM
ftr-450	794	51	va	va	NOUN
ftr-450	794	52	.	.	PUNCT
ftr-450	795	1	l.	l.	PROPN
ftr-450	795	2	rev	rev	PROPN
ftr-450	795	3	.	.	PROPN
ftr-450	795	4	419	419	NUM
ftr-450	795	5	,	,	PUNCT
ftr-450	795	6	432	432	NUM
ftr-450	795	7	(	(	PUNCT
ftr-450	795	8	1984	1984	NUM
ftr-450	795	9	)	)	PUNCT
ftr-450	795	10	)	)	PUNCT
ftr-450	795	11	;	;	PUNCT
ftr-450	795	12	langbein	langbein	ADJ
ftr-450	795	13	&	&	CCONJ
ftr-450	795	14	wolk	wolk	PROPN
ftr-450	795	15	,	,	PUNCT
ftr-450	795	16	supra	supra	PROPN
ftr-450	795	17	note	note	NOUN
ftr-450	795	18	5	5	NUM
ftr-450	795	19	,	,	PUNCT
ftr-450	795	20	at	at	ADP
ftr-450	795	21	149	149	NUM
ftr-450	795	22	(	(	PUNCT
ftr-450	795	23	discussing	discuss	VERB
ftr-450	795	24	the	the	DET
ftr-450	795	25	tax	tax	NOUN
ftr-450	795	26	treatment	treatment	NOUN
ftr-450	795	27	of	of	ADP
ftr-450	795	28	qualified	qualified	ADJ
ftr-450	795	29	plans	plan	NOUN
ftr-450	795	30	)	)	PUNCT
ftr-450	795	31	.	.	PUNCT
ftr-450	796	1	a	a	DET
ftr-450	796	2	related	related	ADJ
ftr-450	796	3	but	but	CCONJ
ftr-450	796	4	different	different	ADJ
ftr-450	796	5	issue	issue	NOUN
ftr-450	796	6	is	be	AUX
ftr-450	796	7	the	the	DET
ftr-450	796	8	extent	extent	NOUN
ftr-450	796	9	to	to	PART
ftr-450	796	10	which	which	PRON
ftr-450	796	11	current	current	ADJ
ftr-450	796	12	wages	wage	NOUN
ftr-450	796	13	are	be	AUX
ftr-450	796	14	reduced	reduce	VERB
ftr-450	796	15	in	in	ADP
ftr-450	796	16	connection	connection	NOUN
ftr-450	796	17	with	with	ADP
ftr-450	796	18	expected	expect	VERB
ftr-450	796	19	retirement	retirement	NOUN
ftr-450	796	20	benefits	benefit	NOUN
ftr-450	796	21	,	,	PUNCT
ftr-450	796	22	i.e.	i.e.	X
ftr-450	796	23	,	,	PUNCT
ftr-450	796	24	higher	high	ADJ
ftr-450	796	25	pensions	pension	NOUN
ftr-450	796	26	lead	lead	VERB
ftr-450	796	27	to	to	ADP
ftr-450	796	28	lower	low	ADJ
ftr-450	796	29	wages	wage	NOUN
ftr-450	796	30	.	.	PUNCT
ftr-450	797	1	while	while	SCONJ
ftr-450	797	2	no	no	DET
ftr-450	797	3	one	one	NOUN
ftr-450	797	4	would	would	AUX
ftr-450	797	5	deny	deny	VERB
ftr-450	797	6	that	that	SCONJ
ftr-450	797	7	the	the	DET
ftr-450	797	8	retirement	retirement	NOUN
ftr-450	797	9	income	income	NOUN
ftr-450	797	10	contribution	contribution	NOUN
ftr-450	797	11	is	be	AUX
ftr-450	797	12	a	a	DET
ftr-450	797	13	part	part	NOUN
ftr-450	797	14	of	of	ADP
ftr-450	797	15	an	an	DET
ftr-450	797	16	employee	employee	NOUN
ftr-450	797	17	=	=	SYM
ftr-450	797	18	s	s	NOUN
ftr-450	797	19	wage	wage	NOUN
ftr-450	797	20	package	package	NOUN
ftr-450	797	21	,	,	PUNCT
ftr-450	797	22	the	the	DET
ftr-450	797	23	extent	extent	NOUN
ftr-450	797	24	to	to	PART
ftr-450	797	25	which	which	PRON
ftr-450	797	26	workers	worker	NOUN
ftr-450	797	27	wages	wage	NOUN
ftr-450	797	28	are	be	AUX
ftr-450	797	29	effected	effect	VERB
ftr-450	797	30	by	by	ADP
ftr-450	797	31	their	their	PRON
ftr-450	797	32	expected	expect	VERB
ftr-450	797	33	retirement	retirement	NOUN
ftr-450	797	34	incomes	income	NOUN
ftr-450	797	35	is	be	AUX
ftr-450	797	36	difficult	difficult	ADJ
ftr-450	797	37	to	to	PART
ftr-450	797	38	determine	determine	VERB
ftr-450	797	39	.	.	PUNCT
ftr-450	798	1	see	see	VERB
ftr-450	798	2	munnell	munnell	NOUN
ftr-450	798	3	,	,	PUNCT
ftr-450	798	4	supra	supra	PROPN
ftr-450	798	5	note	note	NOUN
ftr-450	798	6	11	11	NUM
ftr-450	798	7	,	,	PUNCT
ftr-450	798	8	at	at	ADP
ftr-450	798	9	2	2	NUM
ftr-450	798	10	.	.	PUNCT
ftr-450	799	1	one	one	NUM
ftr-450	799	2	view	view	NOUN
ftr-450	799	3	says	say	VERB
ftr-450	799	4	the	the	DET
ftr-450	799	5	plan	plan	NOUN
ftr-450	799	6	participants	participant	NOUN
ftr-450	799	7	give	give	VERB
ftr-450	799	8	2000	2000	NUM
ftr-450	799	9	]	]	PUNCT
ftr-450	799	10	rethinking	rethink	VERB
ftr-450	799	11	the	the	DET
ftr-450	799	12	risk	risk	NOUN
ftr-450	799	13	of	of	ADP
ftr-450	799	14	defined	define	VERB
ftr-450	799	15	contribution	contribution	NOUN
ftr-450	799	16	plans	plan	NOUN
ftr-450	799	17	639	639	NUM
ftr-450	799	18	to	to	PART
ftr-450	799	19	reduce	reduce	VERB
ftr-450	799	20	current	current	ADJ
ftr-450	799	21	compensation	compensation	NOUN
ftr-450	799	22	by	by	ADP
ftr-450	799	23	more	more	ADJ
ftr-450	799	24	than	than	ADP
ftr-450	799	25	the	the	DET
ftr-450	799	26	actual	actual	ADJ
ftr-450	799	27	amount	amount	NOUN
ftr-450	799	28	of	of	ADP
ftr-450	799	29	contributions	contribution	NOUN
ftr-450	799	30	made	make	VERB
ftr-450	799	31	to	to	ADP
ftr-450	799	32	the	the	DET
ftr-450	799	33	plan	plan	NOUN
ftr-450	799	34	.	.	PUNCT
ftr-450	800	1	arguably	arguably	ADV
ftr-450	800	2	,	,	PUNCT
ftr-450	800	3	the	the	DET
ftr-450	800	4	economic	economic	ADJ
ftr-450	800	5	benefits	benefit	NOUN
ftr-450	800	6	enjoyed	enjoy	VERB
ftr-450	800	7	by	by	ADP
ftr-450	800	8	employers	employer	NOUN
ftr-450	800	9	are	be	AUX
ftr-450	800	10	justifiable	justifiable	ADJ
ftr-450	800	11	only	only	ADV
ftr-450	800	12	if	if	SCONJ
ftr-450	800	13	participants	participant	NOUN
ftr-450	800	14	are	be	AUX
ftr-450	800	15	in	in	ADP
ftr-450	800	16	fact	fact	NOUN
ftr-450	800	17	better	well	ADV
ftr-450	800	18	off	off	ADP
ftr-450	800	19	being	be	AUX
ftr-450	800	20	covered	cover	VERB
ftr-450	800	21	by	by	ADP
ftr-450	800	22	an	an	DET
ftr-450	800	23	employer	employer	NOUN
ftr-450	800	24	sponsored	sponsor	VERB
ftr-450	800	25	arrangement	arrangement	NOUN
ftr-450	800	26	than	than	SCONJ
ftr-450	800	27	they	they	PRON
ftr-450	800	28	otherwise	otherwise	ADV
ftr-450	800	29	would	would	AUX
ftr-450	800	30	be	be	AUX
ftr-450	800	31	.	.	PUNCT
ftr-450	801	1	although	although	SCONJ
ftr-450	801	2	sponsors	sponsor	NOUN
ftr-450	801	3	of	of	ADP
ftr-450	801	4	participant	participant	NOUN
ftr-450	801	5	directed	direct	VERB
ftr-450	801	6	and	and	CCONJ
ftr-450	801	7	employer	employer	NOUN
ftr-450	801	8	directed	direct	VERB
ftr-450	801	9	plans	plan	NOUN
ftr-450	801	10	enjoy	enjoy	VERB
ftr-450	801	11	equal	equal	ADJ
ftr-450	801	12	tax	tax	NOUN
ftr-450	801	13	benefits	benefit	NOUN
ftr-450	801	14	,	,	PUNCT
ftr-450	801	15	participants	participant	NOUN
ftr-450	801	16	of	of	ADP
ftr-450	801	17	the	the	DET
ftr-450	801	18	plans	plan	NOUN
ftr-450	801	19	are	be	AUX
ftr-450	801	20	not	not	PART
ftr-450	801	21	accorded	accord	VERB
ftr-450	801	22	the	the	DET
ftr-450	801	23	same	same	ADJ
ftr-450	801	24	nontax	nontax	NOUN
ftr-450	801	25	advantages	advantage	NOUN
ftr-450	801	26	.	.	PUNCT
ftr-450	802	1	in	in	ADP
ftr-450	802	2	participant	participant	ADJ
ftr-450	802	3	directed	direct	VERB
ftr-450	802	4	plans	plan	NOUN
ftr-450	802	5	,	,	PUNCT
ftr-450	802	6	participants	participant	NOUN
ftr-450	802	7	,	,	PUNCT
ftr-450	802	8	not	not	PART
ftr-450	802	9	the	the	DET
ftr-450	802	10	employer	employer	NOUN
ftr-450	802	11	,	,	PUNCT
ftr-450	802	12	make	make	VERB
ftr-450	802	13	the	the	DET
ftr-450	802	14	investment	investment	NOUN
ftr-450	802	15	decisions	decision	NOUN
ftr-450	802	16	.	.	PUNCT
ftr-450	803	1	thus	thus	ADV
ftr-450	803	2	,	,	PUNCT
ftr-450	803	3	the	the	DET
ftr-450	803	4	participants	participant	NOUN
ftr-450	803	5	do	do	AUX
ftr-450	803	6	not	not	PART
ftr-450	803	7	benefit	benefit	VERB
ftr-450	803	8	from	from	ADP
ftr-450	803	9	the	the	DET
ftr-450	803	10	employer	employer	NOUN
ftr-450	803	11	=	=	NOUN
ftr-450	803	12	s	s	PART
ftr-450	803	13	investment	investment	NOUN
ftr-450	803	14	programs	program	NOUN
ftr-450	803	15	,	,	PUNCT
ftr-450	803	16	or	or	CCONJ
ftr-450	803	17	financial	financial	ADJ
ftr-450	803	18	guidance	guidance	NOUN
ftr-450	803	19	.	.	PUNCT
ftr-450	804	1	furthermore	furthermore	ADV
ftr-450	804	2	,	,	PUNCT
ftr-450	804	3	any	any	DET
ftr-450	804	4	advantages	advantage	NOUN
ftr-450	804	5	derived	derive	VERB
ftr-450	804	6	from	from	ADP
ftr-450	804	7	economies	economy	NOUN
ftr-450	804	8	of	of	ADP
ftr-450	804	9	scale	scale	NOUN
ftr-450	804	10	are	be	AUX
ftr-450	804	11	diminished	diminish	VERB
ftr-450	804	12	,	,	PUNCT
ftr-450	804	13	if	if	SCONJ
ftr-450	804	14	the	the	DET
ftr-450	804	15	participants	participant	NOUN
ftr-450	804	16	fail	fail	VERB
ftr-450	804	17	to	to	PART
ftr-450	804	18	make	make	VERB
ftr-450	804	19	prudent	prudent	ADJ
ftr-450	804	20	investment	investment	NOUN
ftr-450	804	21	decisions	decision	NOUN
ftr-450	804	22	.	.	PUNCT
ftr-450	805	1	therefore	therefore	ADV
ftr-450	805	2	,	,	PUNCT
ftr-450	805	3	another	another	DET
ftr-450	805	4	reason	reason	NOUN
ftr-450	805	5	to	to	PART
ftr-450	805	6	impose	impose	VERB
ftr-450	805	7	residual	residual	ADJ
ftr-450	805	8	liability	liability	NOUN
ftr-450	805	9	on	on	ADP
ftr-450	805	10	sponsors	sponsor	NOUN
ftr-450	805	11	of	of	ADP
ftr-450	805	12	participant	participant	ADJ
ftr-450	805	13	directed	direct	VERB
ftr-450	805	14	plans	plan	NOUN
ftr-450	805	15	is	be	AUX
ftr-450	805	16	to	to	PART
ftr-450	805	17	justify	justify	VERB
ftr-450	805	18	the	the	DET
ftr-450	805	19	economic	economic	ADJ
ftr-450	805	20	benefits	benefit	NOUN
ftr-450	805	21	they	they	PRON
ftr-450	805	22	receive	receive	VERB
ftr-450	805	23	,	,	PUNCT
ftr-450	805	24	as	as	ADV
ftr-450	805	25	well	well	ADV
ftr-450	805	26	as	as	ADP
ftr-450	805	27	to	to	PART
ftr-450	805	28	justify	justify	VERB
ftr-450	805	29	the	the	DET
ftr-450	805	30	overall	overall	ADJ
ftr-450	805	31	cost	cost	NOUN
ftr-450	805	32	of	of	ADP
ftr-450	805	33	the	the	DET
ftr-450	805	34	retirement	retirement	NOUN
ftr-450	805	35	savings	saving	NOUN
ftr-450	805	36	program.138	program.138	VERB
ftr-450	805	37	the	the	DET
ftr-450	805	38	education	education	NOUN
ftr-450	805	39	requirement	requirement	NOUN
ftr-450	805	40	should	should	AUX
ftr-450	805	41	also	also	ADV
ftr-450	805	42	mandate	mandate	VERB
ftr-450	805	43	a	a	DET
ftr-450	805	44	variety	variety	NOUN
ftr-450	805	45	of	of	ADP
ftr-450	805	46	educational	educational	ADJ
ftr-450	805	47	mediums	medium	NOUN
ftr-450	805	48	.	.	PUNCT
ftr-450	806	1	there	there	PRON
ftr-450	806	2	is	be	VERB
ftr-450	806	3	substantial	substantial	ADJ
ftr-450	806	4	evidence	evidence	NOUN
ftr-450	806	5	showing	show	VERB
ftr-450	806	6	that	that	SCONJ
ftr-450	806	7	printed	print	VERB
ftr-450	806	8	communication	communication	NOUN
ftr-450	806	9	generally	generally	ADV
ftr-450	806	10	is	be	AUX
ftr-450	806	11	ineffective	ineffective	ADJ
ftr-450	806	12	in	in	ADP
ftr-450	806	13	aiding	aid	VERB
ftr-450	806	14	the	the	DET
ftr-450	806	15	investment	investment	NOUN
ftr-450	806	16	education	education	NOUN
ftr-450	806	17	of	of	ADP
ftr-450	806	18	plan	plan	NOUN
ftr-450	806	19	participants	participant	NOUN
ftr-450	806	20	because	because	SCONJ
ftr-450	806	21	employees	employee	NOUN
ftr-450	806	22	either	either	CCONJ
ftr-450	806	23	do	do	AUX
ftr-450	806	24	not	not	PART
ftr-450	806	25	understand	understand	VERB
ftr-450	806	26	written	write	VERB
ftr-450	806	27	materials	material	NOUN
ftr-450	806	28	,	,	PUNCT
ftr-450	806	29	or	or	CCONJ
ftr-450	806	30	disregard	disregard	NOUN
ftr-450	806	31	them.139	them.139	NOUN
ftr-450	806	32	thus	thus	ADV
ftr-450	806	33	,	,	PUNCT
ftr-450	806	34	the	the	DET
ftr-450	806	35	requirement	requirement	NOUN
ftr-450	806	36	should	should	AUX
ftr-450	806	37	specifically	specifically	ADV
ftr-450	806	38	include	include	VERB
ftr-450	806	39	a	a	DET
ftr-450	806	40	complement	complement	NOUN
ftr-450	806	41	of	of	ADP
ftr-450	806	42	written	write	VERB
ftr-450	806	43	materials	material	NOUN
ftr-450	806	44	,	,	PUNCT
ftr-450	806	45	seminars	seminar	NOUN
ftr-450	806	46	,	,	PUNCT
ftr-450	806	47	and	and	CCONJ
ftr-450	806	48	financial	financial	ADJ
ftr-450	806	49	planning	planning	NOUN
ftr-450	806	50	software	software	NOUN
ftr-450	806	51	on	on	ADP
ftr-450	806	52	retirement	retirement	NOUN
ftr-450	806	53	asset	asset	NOUN
ftr-450	806	54	management	management	NOUN
ftr-450	806	55	.	.	PUNCT
ftr-450	807	1	additionally	additionally	ADV
ftr-450	807	2	,	,	PUNCT
ftr-450	807	3	the	the	DET
ftr-450	807	4	education	education	NOUN
ftr-450	807	5	provided	provide	VERB
ftr-450	807	6	should	should	AUX
ftr-450	807	7	be	be	AUX
ftr-450	807	8	responsive	responsive	ADJ
ftr-450	807	9	to	to	ADP
ftr-450	807	10	the	the	DET
ftr-450	807	11	investment	investment	NOUN
ftr-450	807	12	needs	need	NOUN
ftr-450	807	13	of	of	ADP
ftr-450	807	14	different	different	ADJ
ftr-450	807	15	groups	group	NOUN
ftr-450	807	16	of	of	ADP
ftr-450	807	17	participants	participant	NOUN
ftr-450	807	18	.	.	PUNCT
ftr-450	808	1	for	for	ADP
ftr-450	808	2	example	example	NOUN
ftr-450	808	3	,	,	PUNCT
ftr-450	808	4	there	there	PRON
ftr-450	808	5	should	should	AUX
ftr-450	808	6	be	be	AUX
ftr-450	808	7	age	age	NOUN
ftr-450	808	8	specific	specific	ADJ
ftr-450	808	9	information.140	information.140	ADJ
ftr-450	808	10	up	up	ADP
ftr-450	808	11	wages	wage	NOUN
ftr-450	808	12	equal	equal	ADJ
ftr-450	808	13	to	to	ADP
ftr-450	808	14	the	the	DET
ftr-450	808	15	value	value	NOUN
ftr-450	808	16	of	of	ADP
ftr-450	808	17	the	the	DET
ftr-450	808	18	benefits	benefit	NOUN
ftr-450	808	19	that	that	PRON
ftr-450	808	20	they	they	PRON
ftr-450	808	21	accrue	accrue	VERB
ftr-450	808	22	each	each	DET
ftr-450	808	23	year	year	NOUN
ftr-450	808	24	.	.	PUNCT
ftr-450	809	1	see	see	VERB
ftr-450	809	2	edward	edward	PROPN
ftr-450	809	3	thomas	thomas	PROPN
ftr-450	809	4	veal	veal	PROPN
ftr-450	809	5	&	&	CCONJ
ftr-450	809	6	edward	edward	PROPN
ftr-450	809	7	r.	r.	PROPN
ftr-450	809	8	mackiewicz	mackiewicz	PROPN
ftr-450	809	9	,	,	PUNCT
ftr-450	809	10	pension	pension	NOUN
ftr-450	809	11	plan	plan	NOUN
ftr-450	809	12	terminations	termination	NOUN
ftr-450	809	13	204	204	NUM
ftr-450	809	14	(	(	PUNCT
ftr-450	809	15	1989	1989	NUM
ftr-450	809	16	)	)	PUNCT
ftr-450	809	17	.	.	PUNCT
ftr-450	810	1	another	another	DET
ftr-450	810	2	view	view	NOUN
ftr-450	810	3	is	be	AUX
ftr-450	810	4	that	that	PRON
ftr-450	810	5	of	of	ADP
ftr-450	810	6	the	the	DET
ftr-450	810	7	aimplicit	aimplicit	ADJ
ftr-450	810	8	contract@	contract@	PROPN
ftr-450	810	9	hypothesis	hypothesis	NOUN
ftr-450	810	10	.	.	PUNCT
ftr-450	811	1	this	this	DET
ftr-450	811	2	view	view	NOUN
ftr-450	811	3	says	say	VERB
ftr-450	811	4	that	that	SCONJ
ftr-450	811	5	an	an	DET
ftr-450	811	6	employee	employee	NOUN
ftr-450	811	7	=	=	SYM
ftr-450	811	8	s	s	PART
ftr-450	811	9	wages	wage	NOUN
ftr-450	811	10	are	be	AUX
ftr-450	811	11	reduced	reduce	VERB
ftr-450	811	12	equal	equal	ADJ
ftr-450	811	13	to	to	ADP
ftr-450	811	14	the	the	DET
ftr-450	811	15	level	level	NOUN
ftr-450	811	16	payment	payment	NOUN
ftr-450	811	17	needed	need	VERB
ftr-450	811	18	to	to	PART
ftr-450	811	19	fund	fund	VERB
ftr-450	811	20	the	the	DET
ftr-450	811	21	pension	pension	NOUN
ftr-450	811	22	that	that	PRON
ftr-450	811	23	is	be	AUX
ftr-450	811	24	expected	expect	VERB
ftr-450	811	25	to	to	PART
ftr-450	811	26	be	be	AUX
ftr-450	811	27	received	receive	VERB
ftr-450	811	28	if	if	SCONJ
ftr-450	811	29	the	the	DET
ftr-450	811	30	plan	plan	NOUN
ftr-450	811	31	continues	continue	VERB
ftr-450	811	32	indefinitely	indefinitely	ADV
ftr-450	811	33	and	and	CCONJ
ftr-450	811	34	the	the	DET
ftr-450	811	35	participant	participant	NOUN
ftr-450	811	36	has	have	VERB
ftr-450	811	37	a	a	DET
ftr-450	811	38	normal	normal	ADJ
ftr-450	811	39	working	work	VERB
ftr-450	811	40	life	life	NOUN
ftr-450	811	41	time	time	NOUN
ftr-450	811	42	with	with	ADP
ftr-450	811	43	the	the	DET
ftr-450	811	44	employer	employer	NOUN
ftr-450	811	45	.	.	PUNCT
ftr-450	812	1	for	for	ADP
ftr-450	812	2	example	example	NOUN
ftr-450	812	3	,	,	PUNCT
ftr-450	812	4	if	if	SCONJ
ftr-450	812	5	an	an	DET
ftr-450	812	6	employee	employee	NOUN
ftr-450	812	7	expects	expect	VERB
ftr-450	812	8	to	to	PART
ftr-450	812	9	be	be	AUX
ftr-450	812	10	employed	employ	VERB
ftr-450	812	11	for	for	ADP
ftr-450	812	12	30	30	NUM
ftr-450	812	13	years	year	NOUN
ftr-450	812	14	,	,	PUNCT
ftr-450	812	15	and	and	CCONJ
ftr-450	812	16	the	the	DET
ftr-450	812	17	anticipated	anticipate	VERB
ftr-450	812	18	normal	normal	ADJ
ftr-450	812	19	retirement	retirement	NOUN
ftr-450	812	20	benefit	benefit	NOUN
ftr-450	812	21	under	under	ADP
ftr-450	812	22	the	the	DET
ftr-450	812	23	plan	plan	NOUN
ftr-450	812	24	is	be	AUX
ftr-450	812	25	$	$	SYM
ftr-450	812	26	300	300	NUM
ftr-450	812	27	per	per	ADP
ftr-450	812	28	month	month	NOUN
ftr-450	812	29	,	,	PUNCT
ftr-450	812	30	and	and	CCONJ
ftr-450	812	31	the	the	DET
ftr-450	812	32	first	first	ADJ
ftr-450	812	33	year	year	NOUN
ftr-450	813	1	=	=	SYM
ftr-450	813	2	s	s	NOUN
ftr-450	813	3	amortization	amortization	NOUN
ftr-450	813	4	of	of	ADP
ftr-450	813	5	this	this	DET
ftr-450	813	6	benefit	benefit	NOUN
ftr-450	813	7	would	would	AUX
ftr-450	813	8	be	be	AUX
ftr-450	813	9	approximately	approximately	ADV
ftr-450	813	10	$	$	SYM
ftr-450	813	11	270	270	NUM
ftr-450	813	12	.	.	PUNCT
ftr-450	814	1	thus	thus	ADV
ftr-450	814	2	,	,	PUNCT
ftr-450	814	3	the	the	DET
ftr-450	814	4	participant	participant	NOUN
ftr-450	814	5	=	=	SYM
ftr-450	814	6	s	s	PART
ftr-450	814	7	current	current	ADJ
ftr-450	814	8	wages	wage	NOUN
ftr-450	814	9	would	would	AUX
ftr-450	814	10	be	be	AUX
ftr-450	814	11	reduced	reduce	VERB
ftr-450	814	12	by	by	ADP
ftr-450	814	13	that	that	DET
ftr-450	814	14	amount	amount	NOUN
ftr-450	814	15	to	to	PART
ftr-450	814	16	fund	fund	VERB
ftr-450	814	17	the	the	DET
ftr-450	814	18	expected	expect	VERB
ftr-450	814	19	retirement	retirement	NOUN
ftr-450	814	20	benefit	benefit	NOUN
ftr-450	814	21	.	.	PUNCT
ftr-450	815	1	i	i	PRON
ftr-450	815	2	d.	d.	PROPN
ftr-450	815	3	at	at	ADP
ftr-450	815	4	204	204	NUM
ftr-450	815	5	.	.	PUNCT
ftr-450	816	1	138	138	NUM
ftr-450	816	2	.	.	PUNCT
ftr-450	817	1	see	see	VERB
ftr-450	817	2	glenn	glenn	PROPN
ftr-450	817	3	e.	e.	PROPN
ftr-450	817	4	coven	coven	PROPN
ftr-450	817	5	,	,	PUNCT
ftr-450	817	6	corporate	corporate	ADJ
ftr-450	817	7	tax	tax	NOUN
ftr-450	817	8	policy	policy	NOUN
ftr-450	817	9	for	for	ADP
ftr-450	817	10	the	the	DET
ftr-450	817	11	twenty	twenty	NUM
ftr-450	817	12	-	-	PUNCT
ftr-450	817	13	first	first	ADJ
ftr-450	817	14	century	century	NOUN
ftr-450	817	15	:	:	PUNCT
ftr-450	817	16	integration	integration	NOUN
ftr-450	817	17	and	and	CCONJ
ftr-450	817	18	redeeming	redeem	VERB
ftr-450	817	19	social	social	ADJ
ftr-450	817	20	value	value	NOUN
ftr-450	817	21	,	,	PUNCT
ftr-450	817	22	50	50	NUM
ftr-450	817	23	wash	wash	NOUN
ftr-450	817	24	.	.	PUNCT
ftr-450	818	1	&	&	CCONJ
ftr-450	818	2	lee	lee	PROPN
ftr-450	818	3	l.	l.	PROPN
ftr-450	818	4	rev	rev	PROPN
ftr-450	818	5	.	.	PROPN
ftr-450	818	6	495	495	NUM
ftr-450	818	7	,	,	PUNCT
ftr-450	818	8	512	512	NUM
ftr-450	818	9	(	(	PUNCT
ftr-450	818	10	1993	1993	NUM
ftr-450	818	11	)	)	PUNCT
ftr-450	818	12	;	;	PUNCT
ftr-450	818	13	see	see	VERB
ftr-450	818	14	also	also	ADV
ftr-450	818	15	jefferson	jefferson	PROPN
ftr-450	818	16	,	,	PUNCT
ftr-450	819	1	supra	supra	PROPN
ftr-450	819	2	note	note	PROPN
ftr-450	819	3	93	93	NUM
ftr-450	819	4	,	,	PUNCT
ftr-450	819	5	at	at	ADP
ftr-450	819	6	253	253	NUM
ftr-450	819	7	(	(	PUNCT
ftr-450	819	8	stating	state	VERB
ftr-450	819	9	that	that	SCONJ
ftr-450	819	10	all	all	DET
ftr-450	819	11	taxpayers	taxpayer	NOUN
ftr-450	819	12	pay	pay	VERB
ftr-450	819	13	the	the	DET
ftr-450	819	14	subsidy	subsidy	NOUN
ftr-450	819	15	by	by	ADP
ftr-450	819	16	paying	pay	VERB
ftr-450	819	17	ahigher	ahigher	ADJ
ftr-450	819	18	tax	tax	NOUN
ftr-450	819	19	rates	rate	NOUN
ftr-450	819	20	on	on	ADP
ftr-450	819	21	the	the	DET
ftr-450	819	22	portions	portion	NOUN
ftr-450	819	23	of	of	ADP
ftr-450	819	24	their	their	PRON
ftr-450	819	25	[	[	X
ftr-450	819	26	retirement	retirement	NOUN
ftr-450	819	27	]	]	PUNCT
ftr-450	819	28	incomes	income	NOUN
ftr-450	819	29	that	that	PRON
ftr-450	819	30	do	do	AUX
ftr-450	819	31	not	not	PART
ftr-450	819	32	enjoy	enjoy	VERB
ftr-450	819	33	special	special	ADJ
ftr-450	819	34	tax	tax	NOUN
ftr-450	819	35	treatment@	treatment@	NOUN
ftr-450	819	36	)	)	PUNCT
ftr-450	819	37	.	.	PUNCT
ftr-450	820	1	139	139	NUM
ftr-450	820	2	.	.	PUNCT
ftr-450	821	1	see	see	VERB
ftr-450	821	2	generally	generally	ADV
ftr-450	821	3	ed	ed	PROPN
ftr-450	821	4	peratta	peratta	NOUN
ftr-450	821	5	,	,	PUNCT
ftr-450	821	6	401(k	401(k	NOUN
ftr-450	821	7	)	)	PUNCT
ftr-450	821	8	communication	communication	NOUN
ftr-450	821	9	that	that	PRON
ftr-450	821	10	works	work	VERB
ftr-450	821	11	,	,	PUNCT
ftr-450	821	12	pens	pen	NOUN
ftr-450	821	13	.	.	PUNCT
ftr-450	822	1	mgmt	mgmt	PROPN
ftr-450	822	2	.	.	PROPN
ftr-450	822	3	,	,	PUNCT
ftr-450	822	4	dec	dec	PROPN
ftr-450	822	5	.	.	PROPN
ftr-450	822	6	1995	1995	NUM
ftr-450	822	7	,	,	PUNCT
ftr-450	822	8	at	at	ADP
ftr-450	822	9	32	32	NUM
ftr-450	822	10	;	;	PUNCT
ftr-450	822	11	ebri	ebri	NOUN
ftr-450	822	12	releases	release	NOUN
ftr-450	822	13	report	report	NOUN
ftr-450	822	14	on	on	ADP
ftr-450	822	15	participant	participant	ADJ
ftr-450	822	16	education	education	NOUN
ftr-450	822	17	for	for	ADP
ftr-450	822	18	improved	improved	ADJ
ftr-450	822	19	retirement	retirement	NOUN
ftr-450	822	20	savings	saving	NOUN
ftr-450	822	21	,	,	PUNCT
ftr-450	822	22	95	95	NUM
ftr-450	822	23	tax	tax	NOUN
ftr-450	822	24	notes	note	NOUN
ftr-450	822	25	today	today	NOUN
ftr-450	822	26	86	86	NUM
ftr-450	822	27	-	-	SYM
ftr-450	822	28	51	51	NUM
ftr-450	822	29	(	(	PUNCT
ftr-450	822	30	may	may	PROPN
ftr-450	822	31	3	3	NUM
ftr-450	822	32	,	,	PUNCT
ftr-450	822	33	1995	1995	NUM
ftr-450	822	34	)	)	PUNCT
ftr-450	822	35	.	.	PUNCT
ftr-450	823	1	140	140	NUM
ftr-450	823	2	.	.	PUNCT
ftr-450	824	1	investment	investment	NOUN
ftr-450	824	2	horizons	horizon	NOUN
ftr-450	824	3	will	will	AUX
ftr-450	824	4	vary	vary	VERB
ftr-450	824	5	with	with	ADP
ftr-450	824	6	age	age	NOUN
ftr-450	824	7	and	and	CCONJ
ftr-450	824	8	will	will	AUX
ftr-450	824	9	therefore	therefore	ADV
ftr-450	824	10	affect	affect	VERB
ftr-450	824	11	investing	investing	NOUN
ftr-450	824	12	strategies	strategy	NOUN
ftr-450	824	13	.	.	PUNCT
ftr-450	825	1	because	because	SCONJ
ftr-450	825	2	of	of	ADP
ftr-450	825	3	this	this	PRON
ftr-450	825	4	,	,	PUNCT
ftr-450	825	5	employer	employer	NOUN
ftr-450	825	6	-	-	PUNCT
ftr-450	825	7	provided	provide	VERB
ftr-450	825	8	information	information	NOUN
ftr-450	825	9	will	will	AUX
ftr-450	825	10	need	need	VERB
ftr-450	825	11	to	to	PART
ftr-450	825	12	address	address	VERB
ftr-450	825	13	different	different	ADJ
ftr-450	825	14	issues	issue	NOUN
ftr-450	825	15	with	with	ADP
ftr-450	825	16	various	various	ADJ
ftr-450	825	17	groups	group	NOUN
ftr-450	825	18	.	.	PUNCT
ftr-450	826	1	see	see	VERB
ftr-450	826	2	laurence	laurence	PROPN
ftr-450	826	3	b.	b.	PROPN
ftr-450	826	4	wohl	wohl	PROPN
ftr-450	826	5	,	,	PUNCT
ftr-450	826	6	fiduciary	fiduciary	ADJ
ftr-450	826	7	duties	duty	NOUN
ftr-450	826	8	under	under	ADP
ftr-450	826	9	erisa	erisa	NOUN
ftr-450	826	10	:	:	PUNCT
ftr-450	826	11	a	a	DET
ftr-450	826	12	tale	tale	NOUN
ftr-450	826	13	of	of	ADP
ftr-450	826	14	multiple	multiple	ADJ
ftr-450	826	15	loyalties	loyalty	NOUN
ftr-450	826	16	,	,	PUNCT
ftr-450	826	17	20	20	NUM
ftr-450	826	18	u.	u.	PROPN
ftr-450	826	19	dayton	dayton	PROPN
ftr-450	826	20	l.	l.	PROPN
ftr-450	826	21	rev.43	rev.43	PROPN
ftr-450	826	22	,	,	PUNCT
ftr-450	826	23	92	92	NUM
ftr-450	826	24	(	(	PUNCT
ftr-450	826	25	1994	1994	NUM
ftr-450	826	26	)	)	PUNCT
ftr-450	826	27	;	;	PUNCT
ftr-450	827	1	keville	keville	PROPN
ftr-450	827	2	,	,	PUNCT
ftr-450	827	3	supra	supra	PROPN
ftr-450	827	4	note	note	PROPN
ftr-450	827	5	4	4	NUM
ftr-450	827	6	,	,	PUNCT
ftr-450	827	7	at	at	ADP
ftr-450	827	8	544	544	NUM
ftr-450	827	9	.	.	NOUN
ftr-450	827	10	640	640	NUM
ftr-450	827	11	florida	florida	PROPN
ftr-450	827	12	tax	tax	NOUN
ftr-450	827	13	review	review	NOUN
ftr-450	827	14	[	[	X
ftr-450	827	15	vol	vol	NOUN
ftr-450	827	16	.	.	PUNCT
ftr-450	827	17	4:9	4:9	NUM
ftr-450	827	18	finally	finally	ADV
ftr-450	827	19	,	,	PUNCT
ftr-450	827	20	an	an	DET
ftr-450	827	21	education	education	NOUN
ftr-450	827	22	requirement	requirement	NOUN
ftr-450	827	23	should	should	AUX
ftr-450	827	24	address	address	VERB
ftr-450	827	25	the	the	DET
ftr-450	827	26	timing	timing	NOUN
ftr-450	827	27	and	and	CCONJ
ftr-450	827	28	frequency	frequency	NOUN
ftr-450	827	29	of	of	ADP
ftr-450	827	30	retirement	retirement	NOUN
ftr-450	827	31	planning	planning	NOUN
ftr-450	827	32	information	information	NOUN
ftr-450	827	33	.	.	PUNCT
ftr-450	828	1	presently	presently	ADV
ftr-450	828	2	,	,	PUNCT
ftr-450	828	3	some	some	DET
ftr-450	828	4	employers	employer	NOUN
ftr-450	828	5	offer	offer	VERB
ftr-450	828	6	one	one	NUM
ftr-450	828	7	-	-	PUNCT
ftr-450	828	8	time	time	NOUN
ftr-450	828	9	retirement	retirement	NOUN
ftr-450	828	10	planning	planning	NOUN
ftr-450	828	11	sessions	session	NOUN
ftr-450	828	12	to	to	ADP
ftr-450	828	13	older	old	ADJ
ftr-450	828	14	employees	employee	NOUN
ftr-450	828	15	who	who	PRON
ftr-450	828	16	are	be	AUX
ftr-450	828	17	approaching	approach	VERB
ftr-450	828	18	retirement	retirement	NOUN
ftr-450	828	19	,	,	PUNCT
ftr-450	828	20	but	but	CCONJ
ftr-450	828	21	do	do	AUX
ftr-450	828	22	not	not	PART
ftr-450	828	23	provide	provide	VERB
ftr-450	828	24	similar	similar	ADJ
ftr-450	828	25	sessions	session	NOUN
ftr-450	828	26	for	for	ADP
ftr-450	828	27	younger	young	ADJ
ftr-450	828	28	workers.141	workers.141	NOUN
ftr-450	828	29	however	however	ADV
ftr-450	828	30	,	,	PUNCT
ftr-450	828	31	because	because	SCONJ
ftr-450	828	32	the	the	DET
ftr-450	828	33	assets	asset	NOUN
ftr-450	828	34	of	of	ADP
ftr-450	828	35	younger	young	ADJ
ftr-450	828	36	workers	worker	NOUN
ftr-450	828	37	are	be	AUX
ftr-450	828	38	invested	invest	VERB
ftr-450	828	39	over	over	ADP
ftr-450	828	40	longer	long	ADJ
ftr-450	828	41	periods	period	NOUN
ftr-450	828	42	of	of	ADP
ftr-450	828	43	time	time	NOUN
ftr-450	828	44	,	,	PUNCT
ftr-450	828	45	they	they	PRON
ftr-450	828	46	are	be	AUX
ftr-450	828	47	more	more	ADV
ftr-450	828	48	likely	likely	ADJ
ftr-450	828	49	to	to	PART
ftr-450	828	50	suffer	suffer	VERB
ftr-450	828	51	from	from	ADP
ftr-450	828	52	imprudent	imprudent	ADJ
ftr-450	828	53	investment	investment	NOUN
ftr-450	828	54	strategies	strategy	NOUN
ftr-450	828	55	than	than	ADP
ftr-450	828	56	older	old	ADJ
ftr-450	828	57	employees.142	employees.142	NOUN
ftr-450	828	58	therefore	therefore	ADV
ftr-450	828	59	,	,	PUNCT
ftr-450	828	60	it	it	PRON
ftr-450	828	61	would	would	AUX
ftr-450	828	62	be	be	AUX
ftr-450	828	63	important	important	ADJ
ftr-450	828	64	for	for	SCONJ
ftr-450	828	65	the	the	DET
ftr-450	828	66	education	education	NOUN
ftr-450	828	67	requirement	requirement	NOUN
ftr-450	828	68	to	to	PART
ftr-450	828	69	require	require	VERB
ftr-450	828	70	financial	financial	ADJ
ftr-450	828	71	training	training	NOUN
ftr-450	828	72	for	for	ADP
ftr-450	828	73	all	all	DET
ftr-450	828	74	workers	worker	NOUN
ftr-450	828	75	throughout	throughout	ADP
ftr-450	828	76	their	their	PRON
ftr-450	828	77	working	work	VERB
ftr-450	828	78	lives	life	NOUN
ftr-450	828	79	.	.	PUNCT
ftr-450	829	1	the	the	DET
ftr-450	829	2	education	education	NOUN
ftr-450	829	3	requirement	requirement	NOUN
ftr-450	829	4	would	would	AUX
ftr-450	829	5	not	not	PART
ftr-450	829	6	only	only	ADV
ftr-450	829	7	enable	enable	VERB
ftr-450	829	8	participants	participant	NOUN
ftr-450	829	9	to	to	PART
ftr-450	829	10	make	make	VERB
ftr-450	829	11	better	well	ADJ
ftr-450	829	12	investment	investment	NOUN
ftr-450	829	13	decisions	decision	NOUN
ftr-450	829	14	,	,	PUNCT
ftr-450	829	15	but	but	CCONJ
ftr-450	829	16	also	also	ADV
ftr-450	829	17	would	would	AUX
ftr-450	829	18	eliminate	eliminate	VERB
ftr-450	829	19	the	the	DET
ftr-450	829	20	catch	catch	NOUN
ftr-450	829	21	twenty	twenty	NUM
ftr-450	829	22	-	-	PUNCT
ftr-450	829	23	two	two	NUM
ftr-450	829	24	that	that	SCONJ
ftr-450	829	25	employers	employer	NOUN
ftr-450	829	26	currently	currently	ADV
ftr-450	829	27	face	face	VERB
ftr-450	829	28	regarding	regard	VERB
ftr-450	829	29	investment	investment	NOUN
ftr-450	829	30	advice	advice	NOUN
ftr-450	829	31	and	and	CCONJ
ftr-450	829	32	investment	investment	NOUN
ftr-450	829	33	information.143	information.143	NOUN
ftr-450	829	34	the	the	DET
ftr-450	829	35	content	content	NOUN
ftr-450	829	36	,	,	PUNCT
ftr-450	829	37	frequency	frequency	NOUN
ftr-450	829	38	,	,	PUNCT
ftr-450	829	39	and	and	CCONJ
ftr-450	829	40	medium	medium	NOUN
ftr-450	829	41	of	of	ADP
ftr-450	829	42	all	all	DET
ftr-450	829	43	communication	communication	NOUN
ftr-450	829	44	regarding	regard	VERB
ftr-450	829	45	investment	investment	NOUN
ftr-450	829	46	would	would	AUX
ftr-450	829	47	be	be	AUX
ftr-450	829	48	regulated	regulate	VERB
ftr-450	829	49	.	.	PUNCT
ftr-450	830	1	all	all	DET
ftr-450	830	2	participants	participant	NOUN
ftr-450	830	3	would	would	AUX
ftr-450	830	4	receive	receive	VERB
ftr-450	830	5	the	the	DET
ftr-450	830	6	same	same	ADJ
ftr-450	830	7	education	education	NOUN
ftr-450	830	8	.	.	PUNCT
ftr-450	831	1	it	it	PRON
ftr-450	831	2	would	would	AUX
ftr-450	831	3	therefore	therefore	ADV
ftr-450	831	4	no	no	ADV
ftr-450	831	5	longer	long	ADV
ftr-450	831	6	be	be	AUX
ftr-450	831	7	necessary	necessary	ADJ
ftr-450	831	8	to	to	PART
ftr-450	831	9	use	use	VERB
ftr-450	831	10	a	a	DET
ftr-450	831	11	cumbersome	cumbersome	ADJ
ftr-450	831	12	facts	fact	NOUN
ftr-450	831	13	and	and	CCONJ
ftr-450	831	14	circumstances	circumstance	VERB
ftr-450	831	15	analysis	analysis	NOUN
ftr-450	831	16	to	to	PART
ftr-450	831	17	classify	classify	VERB
ftr-450	831	18	communications	communication	NOUN
ftr-450	831	19	between	between	ADP
ftr-450	831	20	employers	employer	NOUN
ftr-450	831	21	and	and	CCONJ
ftr-450	831	22	employees	employee	NOUN
ftr-450	831	23	as	as	ADP
ftr-450	831	24	either	either	CCONJ
ftr-450	831	25	advice	advice	NOUN
ftr-450	831	26	or	or	CCONJ
ftr-450	831	27	information	information	NOUN
ftr-450	831	28	.	.	PUNCT
ftr-450	832	1	more	more	ADV
ftr-450	832	2	importantly	importantly	ADV
ftr-450	832	3	,	,	PUNCT
ftr-450	832	4	however	however	ADV
ftr-450	832	5	,	,	PUNCT
ftr-450	832	6	plan	plan	VERB
ftr-450	832	7	participants	participant	NOUN
ftr-450	832	8	would	would	AUX
ftr-450	832	9	be	be	AUX
ftr-450	832	10	better	well	ADV
ftr-450	832	11	able	able	ADJ
ftr-450	832	12	to	to	PART
ftr-450	832	13	make	make	VERB
ftr-450	832	14	prudent	prudent	ADJ
ftr-450	832	15	investment	investment	NOUN
ftr-450	832	16	decisions	decision	NOUN
ftr-450	832	17	and	and	CCONJ
ftr-450	832	18	appreciate	appreciate	VERB
ftr-450	832	19	the	the	DET
ftr-450	832	20	future	future	ADJ
ftr-450	832	21	value	value	NOUN
ftr-450	832	22	of	of	ADP
ftr-450	832	23	their	their	PRON
ftr-450	832	24	expected	expect	VERB
ftr-450	832	25	retirement	retirement	NOUN
ftr-450	832	26	income	income	NOUN
ftr-450	832	27	in	in	ADP
ftr-450	832	28	order	order	NOUN
ftr-450	832	29	to	to	PART
ftr-450	832	30	determine	determine	VERB
ftr-450	832	31	whether	whether	SCONJ
ftr-450	832	32	it	it	PRON
ftr-450	832	33	is	be	AUX
ftr-450	832	34	necessary	necessary	ADJ
ftr-450	832	35	for	for	SCONJ
ftr-450	832	36	them	they	PRON
ftr-450	832	37	to	to	PART
ftr-450	832	38	supplement	supplement	VERB
ftr-450	832	39	their	their	PRON
ftr-450	832	40	expected	expect	VERB
ftr-450	832	41	retirement	retirement	NOUN
ftr-450	832	42	benefits	benefit	NOUN
ftr-450	832	43	with	with	ADP
ftr-450	832	44	increased	increase	VERB
ftr-450	832	45	personal	personal	ADJ
ftr-450	832	46	savings.144	savings.144	NOUN
ftr-450	832	47	f.	f.	PROPN
ftr-450	832	48	enforcement	enforcement	NOUN
ftr-450	832	49	of	of	ADP
ftr-450	832	50	a	a	DET
ftr-450	832	51	notification	notification	NOUN
ftr-450	832	52	and	and	CCONJ
ftr-450	832	53	education	education	NOUN
ftr-450	832	54	requirement	requirement	NOUN
ftr-450	832	55	under	under	ADP
ftr-450	832	56	a	a	DET
ftr-450	832	57	properly	properly	ADV
ftr-450	832	58	implemented	implement	VERB
ftr-450	832	59	notification	notification	NOUN
ftr-450	832	60	and	and	CCONJ
ftr-450	832	61	education	education	NOUN
ftr-450	832	62	requirement	requirement	NOUN
ftr-450	832	63	,	,	PUNCT
ftr-450	832	64	when	when	SCONJ
ftr-450	832	65	an	an	DET
ftr-450	832	66	employer	employer	NOUN
ftr-450	832	67	failed	fail	VERB
ftr-450	832	68	to	to	PART
ftr-450	832	69	comply	comply	VERB
ftr-450	832	70	,	,	PUNCT
ftr-450	832	71	fiduciary	fiduciary	ADJ
ftr-450	832	72	liability	liability	NOUN
ftr-450	832	73	for	for	ADP
ftr-450	832	74	the	the	DET
ftr-450	832	75	resulting	result	VERB
ftr-450	832	76	losses	loss	NOUN
ftr-450	832	77	would	would	AUX
ftr-450	832	78	be	be	AUX
ftr-450	832	79	reinstated	reinstate	VERB
ftr-450	832	80	.	.	PUNCT
ftr-450	833	1	although	although	SCONJ
ftr-450	833	2	determining	determine	VERB
ftr-450	833	3	the	the	DET
ftr-450	833	4	actual	actual	ADJ
ftr-450	833	5	loss	loss	NOUN
ftr-450	833	6	in	in	ADP
ftr-450	833	7	a	a	DET
ftr-450	833	8	defined	define	VERB
ftr-450	833	9	contribution	contribution	NOUN
ftr-450	833	10	plan	plan	NOUN
ftr-450	833	11	is	be	AUX
ftr-450	833	12	not	not	PART
ftr-450	833	13	a	a	DET
ftr-450	833	14	straightforward	straightforward	ADJ
ftr-450	833	15	calculation	calculation	NOUN
ftr-450	833	16	,	,	PUNCT
ftr-450	833	17	the	the	DET
ftr-450	833	18	loss	loss	NOUN
ftr-450	833	19	could	could	AUX
ftr-450	833	20	be	be	AUX
ftr-450	833	21	determined	determine	VERB
ftr-450	833	22	using	use	VERB
ftr-450	833	23	any	any	DET
ftr-450	833	24	one	one	NUM
ftr-450	833	25	of	of	ADP
ftr-450	833	26	several	several	ADJ
ftr-450	833	27	approaches	approach	NOUN
ftr-450	833	28	.	.	PUNCT
ftr-450	834	1	for	for	ADP
ftr-450	834	2	example	example	NOUN
ftr-450	834	3	,	,	PUNCT
ftr-450	834	4	the	the	DET
ftr-450	834	5	actual	actual	ADJ
ftr-450	834	6	loss	loss	NOUN
ftr-450	834	7	could	could	AUX
ftr-450	834	8	be	be	AUX
ftr-450	834	9	determined	determine	VERB
ftr-450	834	10	by	by	ADP
ftr-450	834	11	the	the	DET
ftr-450	834	12	excess	excess	NOUN
ftr-450	834	13	of	of	ADP
ftr-450	834	14	either	either	CCONJ
ftr-450	834	15	the	the	DET
ftr-450	834	16	average	average	ADJ
ftr-450	834	17	rate	rate	NOUN
ftr-450	834	18	of	of	ADP
ftr-450	834	19	return	return	NOUN
ftr-450	834	20	for	for	ADP
ftr-450	834	21	treasury	treasury	NOUN
ftr-450	834	22	bills	bill	NOUN
ftr-450	834	23	,	,	PUNCT
ftr-450	834	24	or	or	CCONJ
ftr-450	834	25	the	the	DET
ftr-450	834	26	average	average	ADJ
ftr-450	834	27	rate	rate	NOUN
ftr-450	834	28	of	of	ADP
ftr-450	834	29	return	return	NOUN
ftr-450	834	30	for	for	ADP
ftr-450	834	31	a	a	DET
ftr-450	834	32	specified	specify	VERB
ftr-450	834	33	portfolio	portfolio	NOUN
ftr-450	834	34	mix	mix	NOUN
ftr-450	834	35	,	,	PUNCT
ftr-450	834	36	over	over	ADP
ftr-450	834	37	the	the	DET
ftr-450	834	38	actual	actual	ADJ
ftr-450	834	39	rate	rate	NOUN
ftr-450	834	40	of	of	ADP
ftr-450	834	41	return	return	NOUN
ftr-450	834	42	earned	earn	VERB
ftr-450	834	43	by	by	ADP
ftr-450	834	44	the	the	DET
ftr-450	834	45	account.145	account.145	PROPN
ftr-450	834	46	after	after	ADP
ftr-450	834	47	determining	determine	VERB
ftr-450	834	48	the	the	DET
ftr-450	834	49	loss	loss	NOUN
ftr-450	834	50	,	,	PUNCT
ftr-450	834	51	an	an	DET
ftr-450	834	52	excise	excise	NOUN
ftr-450	834	53	tax	tax	NOUN
ftr-450	834	54	should	should	AUX
ftr-450	834	55	be	be	AUX
ftr-450	834	56	imposed	impose	VERB
ftr-450	834	57	on	on	ADP
ftr-450	834	58	the	the	DET
ftr-450	834	59	employer	employer	NOUN
ftr-450	834	60	.	.	PUNCT
ftr-450	835	1	the	the	DET
ftr-450	835	2	excise	excise	NOUN
ftr-450	835	3	tax	tax	NOUN
ftr-450	835	4	could	could	AUX
ftr-450	835	5	be	be	AUX
ftr-450	835	6	a	a	DET
ftr-450	835	7	flat	flat	ADJ
ftr-450	835	8	rate	rate	NOUN
ftr-450	835	9	excise	excise	NOUN
ftr-450	835	10	tax	tax	NOUN
ftr-450	835	11	designed	design	VERB
ftr-450	835	12	to	to	PART
ftr-450	835	13	recoup	recoup	VERB
ftr-450	835	14	an	an	DET
ftr-450	835	15	141	141	NUM
ftr-450	835	16	.	.	PUNCT
ftr-450	836	1	see	see	VERB
ftr-450	836	2	keville	keville	PROPN
ftr-450	836	3	,	,	PUNCT
ftr-450	836	4	supra	supra	PROPN
ftr-450	836	5	note	note	NOUN
ftr-450	836	6	4	4	NUM
ftr-450	836	7	,	,	PUNCT
ftr-450	836	8	at	at	ADP
ftr-450	836	9	544	544	NUM
ftr-450	836	10	.	.	NOUN
ftr-450	836	11	142	142	NUM
ftr-450	836	12	.	.	PUNCT
ftr-450	837	1	i	i	PRON
ftr-450	837	2	d.	d.	PROPN
ftr-450	837	3	poor	poor	ADJ
ftr-450	837	4	returns	return	NOUN
ftr-450	837	5	compounded	compound	VERB
ftr-450	837	6	over	over	ADP
ftr-450	837	7	the	the	DET
ftr-450	837	8	working	work	VERB
ftr-450	837	9	life	life	NOUN
ftr-450	837	10	of	of	ADP
ftr-450	837	11	a	a	DET
ftr-450	837	12	young	young	ADJ
ftr-450	837	13	employee	employee	NOUN
ftr-450	837	14	result	result	VERB
ftr-450	837	15	in	in	ADP
ftr-450	837	16	greater	great	ADJ
ftr-450	837	17	gaps	gap	NOUN
ftr-450	837	18	between	between	ADP
ftr-450	837	19	expected	expect	VERB
ftr-450	837	20	and	and	CCONJ
ftr-450	837	21	actual	actual	ADJ
ftr-450	837	22	benefits	benefit	NOUN
ftr-450	837	23	than	than	ADP
ftr-450	837	24	poor	poor	ADJ
ftr-450	837	25	returns	return	NOUN
ftr-450	837	26	compounded	compound	VERB
ftr-450	837	27	only	only	ADV
ftr-450	837	28	briefly	briefly	ADV
ftr-450	837	29	as	as	ADP
ftr-450	837	30	for	for	ADP
ftr-450	837	31	older	old	ADJ
ftr-450	837	32	employees	employee	NOUN
ftr-450	837	33	.	.	PUNCT
ftr-450	838	1	i	i	PRON
ftr-450	838	2	d.	d.	PROPN
ftr-450	838	3	;	;	PUNCT
ftr-450	838	4	cf	cf	X
ftr-450	838	5	.	.	PUNCT
ftr-450	838	6	fitzpatrick	fitzpatrick	PROPN
ftr-450	838	7	,	,	PUNCT
ftr-450	838	8	supra	supra	PROPN
ftr-450	838	9	note	note	NOUN
ftr-450	838	10	9	9	NUM
ftr-450	838	11	,	,	PUNCT
ftr-450	838	12	at	at	ADP
ftr-450	838	13	79	79	NUM
ftr-450	838	14	.	.	PUNCT
ftr-450	839	1	143	143	NUM
ftr-450	839	2	.	.	PUNCT
ftr-450	840	1	see	see	VERB
ftr-450	840	2	supra	supra	PROPN
ftr-450	840	3	notes	note	VERB
ftr-450	840	4	101	101	NUM
ftr-450	840	5	-	-	SYM
ftr-450	840	6	102	102	NUM
ftr-450	840	7	and	and	CCONJ
ftr-450	840	8	accompanying	accompany	VERB
ftr-450	840	9	text	text	NOUN
ftr-450	840	10	.	.	PUNCT
ftr-450	841	1	144	144	NUM
ftr-450	841	2	.	.	PUNCT
ftr-450	841	3	see	see	VERB
ftr-450	841	4	dallas	dallas	PROPN
ftr-450	841	5	salisbury	salisbury	PROPN
ftr-450	841	6	,	,	PUNCT
ftr-450	841	7	erisa	erisa	NOUN
ftr-450	841	8	=	=	SYM
ftr-450	841	9	s	s	PART
ftr-450	841	10	success	success	NOUN
ftr-450	841	11	and	and	CCONJ
ftr-450	841	12	the	the	DET
ftr-450	841	13	vista	vista	NOUN
ftr-450	841	14	for	for	ADP
ftr-450	841	15	the	the	DET
ftr-450	841	16	future	future	NOUN
ftr-450	841	17	,	,	PUNCT
ftr-450	841	18	pens	pen	NOUN
ftr-450	841	19	.	.	PUNCT
ftr-450	841	20	&	&	CCONJ
ftr-450	841	21	inv	inv	PROPN
ftr-450	841	22	.	.	PROPN
ftr-450	841	23	,	,	PUNCT
ftr-450	841	24	aug	aug	PROPN
ftr-450	841	25	.	.	PROPN
ftr-450	841	26	22	22	NUM
ftr-450	841	27	,	,	PUNCT
ftr-450	841	28	1994	1994	NUM
ftr-450	841	29	,	,	PUNCT
ftr-450	841	30	at	at	ADP
ftr-450	841	31	14	14	NUM
ftr-450	841	32	.	.	PUNCT
ftr-450	841	33	145	145	NUM
ftr-450	841	34	.	.	PUNCT
ftr-450	842	1	see	see	VERB
ftr-450	842	2	discussion	discussion	NOUN
ftr-450	842	3	infra	infra	NOUN
ftr-450	842	4	part	part	NOUN
ftr-450	842	5	iii.e.1	iii.e.1	PROPN
ftr-450	842	6	.	.	PUNCT
ftr-450	842	7	2000	2000	NUM
ftr-450	842	8	]	]	PUNCT
ftr-450	843	1	rethinking	rethink	VERB
ftr-450	843	2	the	the	DET
ftr-450	843	3	risk	risk	NOUN
ftr-450	843	4	of	of	ADP
ftr-450	843	5	defined	define	VERB
ftr-450	843	6	contribution	contribution	NOUN
ftr-450	843	7	plans	plan	VERB
ftr-450	843	8	641	641	NUM
ftr-450	843	9	account	account	NOUN
ftr-450	843	10	holder	holder	NOUN
ftr-450	843	11	=	=	SYM
ftr-450	843	12	s	s	PART
ftr-450	843	13	lost	lose	VERB
ftr-450	843	14	investment	investment	NOUN
ftr-450	843	15	build	build	NOUN
ftr-450	843	16	-	-	PUNCT
ftr-450	843	17	up	up	NOUN
ftr-450	843	18	.	.	PUNCT
ftr-450	844	1	alternatively	alternatively	ADV
ftr-450	844	2	,	,	PUNCT
ftr-450	844	3	like	like	ADP
ftr-450	844	4	the	the	DET
ftr-450	844	5	section	section	NOUN
ftr-450	844	6	4971	4971	NUM
ftr-450	844	7	tax	tax	NOUN
ftr-450	844	8	for	for	ADP
ftr-450	844	9	underfunding	underfunding	NOUN
ftr-450	844	10	,	,	PUNCT
ftr-450	844	11	the	the	DET
ftr-450	844	12	flat	flat	ADJ
ftr-450	844	13	rate	rate	NOUN
ftr-450	844	14	excise	excise	NOUN
ftr-450	844	15	tax	tax	NOUN
ftr-450	844	16	could	could	AUX
ftr-450	844	17	be	be	AUX
ftr-450	844	18	imposed	impose	VERB
ftr-450	844	19	at	at	ADP
ftr-450	844	20	a	a	DET
ftr-450	844	21	rate	rate	NOUN
ftr-450	844	22	high	high	ADJ
ftr-450	844	23	enough	enough	ADV
ftr-450	844	24	to	to	PART
ftr-450	844	25	both	both	PRON
ftr-450	844	26	recoup	recoup	VERB
ftr-450	844	27	asset	asset	NOUN
ftr-450	844	28	losses	loss	NOUN
ftr-450	844	29	,	,	PUNCT
ftr-450	844	30	and	and	CCONJ
ftr-450	844	31	discourage	discourage	VERB
ftr-450	844	32	noncompliance	noncompliance	NOUN
ftr-450	844	33	.	.	PUNCT
ftr-450	845	1	another	another	DET
ftr-450	845	2	option	option	NOUN
ftr-450	845	3	is	be	AUX
ftr-450	845	4	for	for	SCONJ
ftr-450	845	5	the	the	DET
ftr-450	845	6	excise	excise	NOUN
ftr-450	845	7	tax	tax	NOUN
ftr-450	845	8	to	to	PART
ftr-450	845	9	be	be	AUX
ftr-450	845	10	calculated	calculate	VERB
ftr-450	845	11	on	on	ADP
ftr-450	845	12	a	a	DET
ftr-450	845	13	case	case	NOUN
ftr-450	845	14	-	-	PUNCT
ftr-450	845	15	by	by	ADP
ftr-450	845	16	-	-	PUNCT
ftr-450	845	17	case	case	NOUN
ftr-450	845	18	basis	basis	NOUN
ftr-450	845	19	,	,	PUNCT
ftr-450	845	20	using	use	VERB
ftr-450	845	21	particular	particular	ADJ
ftr-450	845	22	facts	fact	NOUN
ftr-450	845	23	and	and	CCONJ
ftr-450	845	24	circumstances	circumstance	NOUN
ftr-450	845	25	to	to	PART
ftr-450	845	26	measure	measure	VERB
ftr-450	845	27	the	the	DET
ftr-450	845	28	loss	loss	NOUN
ftr-450	845	29	,	,	PUNCT
ftr-450	845	30	exactly.146	exactly.146	NOUN
ftr-450	845	31	regardless	regardless	ADV
ftr-450	845	32	of	of	ADP
ftr-450	845	33	how	how	SCONJ
ftr-450	845	34	the	the	DET
ftr-450	845	35	tax	tax	NOUN
ftr-450	845	36	is	be	AUX
ftr-450	845	37	determined	determine	VERB
ftr-450	845	38	or	or	CCONJ
ftr-450	845	39	structured	structure	VERB
ftr-450	845	40	,	,	PUNCT
ftr-450	845	41	however	however	ADV
ftr-450	845	42	,	,	PUNCT
ftr-450	845	43	under	under	ADP
ftr-450	845	44	no	no	DET
ftr-450	845	45	circumstances	circumstance	NOUN
ftr-450	845	46	should	should	AUX
ftr-450	845	47	employers	employer	NOUN
ftr-450	845	48	who	who	PRON
ftr-450	845	49	completely	completely	ADV
ftr-450	845	50	insulate	insulate	VERB
ftr-450	845	51	themselves	themselves	PRON
ftr-450	845	52	from	from	ADP
ftr-450	845	53	liability	liability	NOUN
ftr-450	845	54	for	for	ADP
ftr-450	845	55	imprudent	imprudent	ADJ
ftr-450	845	56	investment	investment	NOUN
ftr-450	845	57	decisions	decision	NOUN
ftr-450	845	58	enjoy	enjoy	VERB
ftr-450	845	59	the	the	DET
ftr-450	845	60	same	same	ADJ
ftr-450	845	61	level	level	NOUN
ftr-450	845	62	of	of	ADP
ftr-450	845	63	tax	tax	NOUN
ftr-450	845	64	benefits	benefit	NOUN
ftr-450	845	65	as	as	ADP
ftr-450	845	66	sponsors	sponsor	NOUN
ftr-450	845	67	who	who	PRON
ftr-450	845	68	retain	retain	VERB
ftr-450	845	69	liability	liability	NOUN
ftr-450	845	70	when	when	SCONJ
ftr-450	845	71	such	such	ADJ
ftr-450	845	72	losses	loss	NOUN
ftr-450	845	73	occur	occur	VERB
ftr-450	845	74	.	.	PUNCT
ftr-450	846	1	iii	iii	X
ftr-450	846	2	.	.	PUNCT
ftr-450	846	3	insurance	insurance	NOUN
ftr-450	846	4	protection	protection	NOUN
ftr-450	846	5	against	against	ADP
ftr-450	846	6	market	market	NOUN
ftr-450	846	7	fluctuations	fluctuation	NOUN
ftr-450	846	8	a.	a.	NOUN
ftr-450	846	9	the	the	DET
ftr-450	846	10	gap	gap	NOUN
ftr-450	846	11	in	in	ADP
ftr-450	846	12	insurance	insurance	NOUN
ftr-450	846	13	protection	protection	NOUN
ftr-450	846	14	the	the	DET
ftr-450	846	15	goal	goal	NOUN
ftr-450	846	16	of	of	ADP
ftr-450	846	17	erisa	erisa	NOUN
ftr-450	846	18	was	be	AUX
ftr-450	846	19	not	not	PART
ftr-450	846	20	only	only	ADV
ftr-450	846	21	to	to	PART
ftr-450	846	22	protect	protect	VERB
ftr-450	846	23	participants	participant	NOUN
ftr-450	846	24	from	from	ADP
ftr-450	846	25	fiduciary	fiduciary	ADJ
ftr-450	846	26	misconduct	misconduct	NOUN
ftr-450	846	27	and	and	CCONJ
ftr-450	846	28	asset	asset	NOUN
ftr-450	846	29	mismanagement	mismanagement	NOUN
ftr-450	846	30	,	,	PUNCT
ftr-450	846	31	but	but	CCONJ
ftr-450	846	32	also	also	ADV
ftr-450	846	33	to	to	PART
ftr-450	846	34	protect	protect	VERB
ftr-450	846	35	plan	plan	NOUN
ftr-450	846	36	participants	participant	NOUN
ftr-450	846	37	from	from	ADP
ftr-450	846	38	pension	pension	NOUN
ftr-450	846	39	default.147	default.147	NOUN
ftr-450	846	40	thus	thus	ADV
ftr-450	846	41	,	,	PUNCT
ftr-450	846	42	in	in	ADP
ftr-450	846	43	addition	addition	NOUN
ftr-450	846	44	to	to	ADP
ftr-450	846	45	establishing	establish	VERB
ftr-450	846	46	higher	high	ADJ
ftr-450	846	47	fiduciary	fiduciary	ADJ
ftr-450	846	48	standards	standard	NOUN
ftr-450	846	49	for	for	ADP
ftr-450	846	50	managers	manager	NOUN
ftr-450	846	51	of	of	ADP
ftr-450	846	52	employee	employee	NOUN
ftr-450	846	53	benefits	benefit	NOUN
ftr-450	846	54	,	,	PUNCT
ftr-450	846	55	as	as	ADP
ftr-450	846	56	part	part	NOUN
ftr-450	846	57	of	of	ADP
ftr-450	846	58	erisa	erisa	NOUN
ftr-450	846	59	congress	congress	PROPN
ftr-450	846	60	also	also	ADV
ftr-450	846	61	established	establish	VERB
ftr-450	846	62	a	a	DET
ftr-450	846	63	federal	federal	ADJ
ftr-450	846	64	insurance	insurance	NOUN
ftr-450	846	65	program	program	NOUN
ftr-450	846	66	administered	administer	VERB
ftr-450	846	67	by	by	ADP
ftr-450	846	68	the	the	DET
ftr-450	846	69	pbgc	pbgc	PROPN
ftr-450	846	70	to	to	PART
ftr-450	846	71	protect	protect	VERB
ftr-450	846	72	participants	participant	NOUN
ftr-450	846	73	from	from	ADP
ftr-450	846	74	benefit	benefit	NOUN
ftr-450	846	75	loss	loss	NOUN
ftr-450	846	76	due	due	ADJ
ftr-450	846	77	to	to	PART
ftr-450	846	78	plan	plan	VERB
ftr-450	846	79	failure.148	failure.148	PROPN
ftr-450	846	80	under	under	ADP
ftr-450	846	81	the	the	DET
ftr-450	846	82	pension	pension	NOUN
ftr-450	846	83	insurance	insurance	NOUN
ftr-450	846	84	program	program	NOUN
ftr-450	846	85	the	the	DET
ftr-450	846	86	pbgc	pbgc	PROPN
ftr-450	846	87	provides	provide	VERB
ftr-450	846	88	substantial	substantial	ADJ
ftr-450	846	89	protection	protection	NOUN
ftr-450	846	90	of	of	ADP
ftr-450	846	91	defined	define	VERB
ftr-450	846	92	benefit	benefit	NOUN
ftr-450	846	93	plan	plan	NOUN
ftr-450	846	94	accruals	accrual	NOUN
ftr-450	846	95	,	,	PUNCT
ftr-450	846	96	but	but	CCONJ
ftr-450	846	97	not	not	PART
ftr-450	846	98	of	of	ADP
ftr-450	846	99	defined	define	VERB
ftr-450	846	100	contribution	contribution	NOUN
ftr-450	846	101	plans.149	plans.149	NOUN
ftr-450	846	102	section	section	NOUN
ftr-450	846	103	3(34	3(34	NUM
ftr-450	846	104	)	)	PUNCT
ftr-450	846	105	of	of	ADP
ftr-450	846	106	erisa	erisa	NOUN
ftr-450	846	107	specifically	specifically	ADV
ftr-450	846	108	provides	provide	VERB
ftr-450	846	109	that	that	SCONJ
ftr-450	846	110	pbgc	pbgc	PROPN
ftr-450	846	111	protection	protection	NOUN
ftr-450	846	112	is	be	AUX
ftr-450	846	113	not	not	PART
ftr-450	846	114	available	available	ADJ
ftr-450	846	115	to	to	ADP
ftr-450	846	116	individual	individual	ADJ
ftr-450	846	117	account	account	NOUN
ftr-450	846	118	plans.150	plans.150	SCONJ
ftr-450	846	119	this	this	DET
ftr-450	846	120	section	section	NOUN
ftr-450	846	121	defines	define	VERB
ftr-450	846	122	individual	individual	ADJ
ftr-450	846	123	account	account	NOUN
ftr-450	846	124	plans	plan	NOUN
ftr-450	846	125	as	as	ADP
ftr-450	846	126	plans	plan	NOUN
ftr-450	846	127	in	in	ADP
ftr-450	846	128	which	which	PRON
ftr-450	846	129	the	the	DET
ftr-450	846	130	level	level	NOUN
ftr-450	846	131	of	of	ADP
ftr-450	846	132	benefit	benefit	NOUN
ftr-450	846	133	for	for	ADP
ftr-450	846	134	each	each	DET
ftr-450	846	135	employee	employee	NOUN
ftr-450	846	136	fluctuates	fluctuate	NOUN
ftr-450	846	137	depending	depend	VERB
ftr-450	846	138	on	on	ADP
ftr-450	846	139	the	the	DET
ftr-450	846	140	experience	experience	NOUN
ftr-450	846	141	of	of	ADP
ftr-450	846	142	the	the	DET
ftr-450	846	143	account	account	NOUN
ftr-450	846	144	.	.	PUNCT
ftr-450	847	1	because	because	SCONJ
ftr-450	847	2	the	the	DET
ftr-450	847	3	retirement	retirement	NOUN
ftr-450	847	4	benefit	benefit	NOUN
ftr-450	847	5	in	in	ADP
ftr-450	847	6	defined	define	VERB
ftr-450	847	7	contribution	contribution	NOUN
ftr-450	847	8	plans	plan	NOUN
ftr-450	847	9	is	be	AUX
ftr-450	847	10	dependent	dependent	ADJ
ftr-450	847	11	upon	upon	SCONJ
ftr-450	847	12	actual	actual	ADJ
ftr-450	847	13	contributions	contribution	NOUN
ftr-450	847	14	made	make	VERB
ftr-450	847	15	to	to	ADP
ftr-450	847	16	an	an	DET
ftr-450	847	17	account	account	NOUN
ftr-450	847	18	and	and	CCONJ
ftr-450	847	19	the	the	DET
ftr-450	847	20	investment	investment	NOUN
ftr-450	847	21	performance	performance	NOUN
ftr-450	847	22	of	of	ADP
ftr-450	847	23	each	each	DET
ftr-450	847	24	separate	separate	ADJ
ftr-450	847	25	account	account	NOUN
ftr-450	847	26	,	,	PUNCT
ftr-450	847	27	all	all	DET
ftr-450	847	28	defined	define	VERB
ftr-450	847	29	contribution	contribution	NOUN
ftr-450	847	30	plans	plan	NOUN
ftr-450	847	31	are	be	AUX
ftr-450	847	32	excluded	exclude	VERB
ftr-450	847	33	from	from	ADP
ftr-450	847	34	erisa	erisa	NOUN
ftr-450	847	35	=	=	SYM
ftr-450	847	36	s	s	PART
ftr-450	847	37	insurance	insurance	NOUN
ftr-450	847	38	program.151	program.151	NOUN
ftr-450	847	39	when	when	SCONJ
ftr-450	847	40	erisa	erisa	NOUN
ftr-450	847	41	was	be	AUX
ftr-450	847	42	established	establish	VERB
ftr-450	847	43	in	in	ADP
ftr-450	847	44	1974	1974	NUM
ftr-450	847	45	,	,	PUNCT
ftr-450	847	46	congress	congress	PROPN
ftr-450	847	47	could	could	AUX
ftr-450	847	48	not	not	PART
ftr-450	847	49	have	have	AUX
ftr-450	847	50	anticipated	anticipate	VERB
ftr-450	847	51	the	the	DET
ftr-450	847	52	recent	recent	ADJ
ftr-450	847	53	shift	shift	NOUN
ftr-450	847	54	from	from	ADP
ftr-450	847	55	defined	define	VERB
ftr-450	847	56	benefit	benefit	NOUN
ftr-450	847	57	plans	plan	NOUN
ftr-450	847	58	to	to	PART
ftr-450	847	59	defined	define	VERB
ftr-450	847	60	contribution	contribution	NOUN
ftr-450	847	61	plans.152	plans.152	NOUN
ftr-450	847	62	thus	thus	ADV
ftr-450	847	63	,	,	PUNCT
ftr-450	847	64	the	the	DET
ftr-450	847	65	failure	failure	NOUN
ftr-450	847	66	to	to	PART
ftr-450	847	67	provide	provide	VERB
ftr-450	847	68	insurance	insurance	NOUN
ftr-450	847	69	protection	protection	NOUN
ftr-450	847	70	for	for	ADP
ftr-450	847	71	defined	define	VERB
ftr-450	847	72	146	146	NUM
ftr-450	847	73	.	.	PUNCT
ftr-450	848	1	see	see	PROPN
ftr-450	848	2	jefferson	jefferson	PROPN
ftr-450	848	3	,	,	PUNCT
ftr-450	848	4	supra	supra	PROPN
ftr-450	848	5	note	note	PROPN
ftr-450	848	6	26	26	NUM
ftr-450	848	7	,	,	PUNCT
ftr-450	848	8	at	at	ADP
ftr-450	848	9	36	36	NUM
ftr-450	848	10	.	.	PUNCT
ftr-450	849	1	147	147	NUM
ftr-450	849	2	.	.	PUNCT
ftr-450	850	1	see	see	VERB
ftr-450	850	2	langbein	langbein	ADJ
ftr-450	850	3	&	&	CCONJ
ftr-450	850	4	wolk	wolk	NOUN
ftr-450	850	5	,	,	PUNCT
ftr-450	850	6	supra	supra	PROPN
ftr-450	850	7	note	note	NOUN
ftr-450	850	8	5	5	NUM
ftr-450	850	9	,	,	PUNCT
ftr-450	850	10	at	at	ADP
ftr-450	850	11	92	92	NUM
ftr-450	850	12	-	-	SYM
ftr-450	850	13	93	93	NUM
ftr-450	850	14	.	.	PUNCT
ftr-450	851	1	148	148	NUM
ftr-450	851	2	.	.	PUNCT
ftr-450	852	1	see	see	VERB
ftr-450	852	2	mcgill	mcgill	PROPN
ftr-450	852	3	&	&	CCONJ
ftr-450	852	4	grubbs	grubbs	PROPN
ftr-450	852	5	,	,	PUNCT
ftr-450	852	6	supra	supra	PROPN
ftr-450	852	7	note	note	PROPN
ftr-450	852	8	54	54	NUM
ftr-450	852	9	,	,	PUNCT
ftr-450	852	10	at	at	ADP
ftr-450	852	11	55	55	NUM
ftr-450	852	12	.	.	PUNCT
ftr-450	852	13	149	149	NUM
ftr-450	852	14	.	.	PUNCT
ftr-450	853	1	see	see	VERB
ftr-450	853	2	edward	edward	PROPN
ftr-450	853	3	r.	r.	PROPN
ftr-450	853	4	mackiewicz	mackiewicz	PROPN
ftr-450	853	5	,	,	PUNCT
ftr-450	853	6	pension	pension	NOUN
ftr-450	853	7	plan	plan	NOUN
ftr-450	853	8	terminations	termination	NOUN
ftr-450	853	9	:	:	PUNCT
ftr-450	853	10	procedures	procedure	NOUN
ftr-450	853	11	and	and	CCONJ
ftr-450	853	12	liabilities	liability	NOUN
ftr-450	853	13	,	,	PUNCT
ftr-450	853	14	444	444	NUM
ftr-450	853	15	pli	pli	PROPN
ftr-450	853	16	/	/	SYM
ftr-450	853	17	comm	comm	NOUN
ftr-450	853	18	51	51	NUM
ftr-450	853	19	,	,	PUNCT
ftr-450	853	20	58	58	NUM
ftr-450	853	21	(	(	PUNCT
ftr-450	853	22	1988	1988	NUM
ftr-450	853	23	)	)	PUNCT
ftr-450	853	24	;	;	PUNCT
ftr-450	853	25	see	see	VERB
ftr-450	853	26	also	also	ADV
ftr-450	853	27	keville	keville	PROPN
ftr-450	853	28	,	,	PUNCT
ftr-450	853	29	supra	supra	PROPN
ftr-450	853	30	note	note	NOUN
ftr-450	853	31	4	4	NUM
ftr-450	853	32	,	,	PUNCT
ftr-450	853	33	at	at	ADP
ftr-450	853	34	553	553	NUM
ftr-450	853	35	.	.	NOUN
ftr-450	854	1	150	150	NUM
ftr-450	854	2	.	.	PUNCT
ftr-450	855	1	see	see	VERB
ftr-450	855	2	29	29	NUM
ftr-450	855	3	u.s.c	u.s.c	ADJ
ftr-450	855	4	.	.	PUNCT
ftr-450	855	5	'	'	PUNCT
ftr-450	856	1	1002(34	1002(34	NUM
ftr-450	856	2	)	)	PUNCT
ftr-450	856	3	(	(	PUNCT
ftr-450	856	4	1995	1995	NUM
ftr-450	856	5	)	)	PUNCT
ftr-450	856	6	(	(	PUNCT
ftr-450	856	7	defining	define	VERB
ftr-450	856	8	a	a	DET
ftr-450	856	9	defined	define	VERB
ftr-450	856	10	contribution	contribution	NOUN
ftr-450	856	11	plan	plan	NOUN
ftr-450	856	12	as	as	ADP
ftr-450	856	13	a	a	DET
ftr-450	856	14	plan	plan	NOUN
ftr-450	856	15	providing	provide	VERB
ftr-450	856	16	an	an	DET
ftr-450	856	17	individual	individual	ADJ
ftr-450	856	18	account	account	NOUN
ftr-450	856	19	for	for	ADP
ftr-450	856	20	each	each	DET
ftr-450	856	21	participant	participant	NOUN
ftr-450	856	22	)	)	PUNCT
ftr-450	856	23	.	.	PUNCT
ftr-450	857	1	151	151	NUM
ftr-450	857	2	.	.	PUNCT
ftr-450	858	1	erisa	erisa	NOUN
ftr-450	858	2	,	,	PUNCT
ftr-450	858	3	29	29	NUM
ftr-450	858	4	u.s.c	u.s.c	ADJ
ftr-450	858	5	.	.	PUNCT
ftr-450	858	6	'	'	PUNCT
ftr-450	859	1	1321(b	1321(b	NUM
ftr-450	859	2	)	)	PUNCT
ftr-450	859	3	.	.	PUNCT
ftr-450	860	1	152	152	NUM
ftr-450	860	2	.	.	PUNCT
ftr-450	861	1	see	see	VERB
ftr-450	861	2	supra	supra	PROPN
ftr-450	861	3	part	part	PROPN
ftr-450	861	4	i.a	i.a	PROPN
ftr-450	861	5	.	.	PROPN
ftr-450	861	6	642	642	NUM
ftr-450	861	7	florida	florida	PROPN
ftr-450	861	8	tax	tax	NOUN
ftr-450	861	9	review	review	NOUN
ftr-450	862	1	[	[	X
ftr-450	862	2	vol	vol	NOUN
ftr-450	862	3	.	.	PUNCT
ftr-450	862	4	4:9	4:9	NUM
ftr-450	862	5	contribution	contribution	NOUN
ftr-450	862	6	plans	plan	NOUN
ftr-450	862	7	may	may	AUX
ftr-450	862	8	have	have	AUX
ftr-450	862	9	been	be	AUX
ftr-450	862	10	appropriate	appropriate	ADJ
ftr-450	862	11	when	when	SCONJ
ftr-450	862	12	the	the	DET
ftr-450	862	13	number	number	NOUN
ftr-450	862	14	of	of	ADP
ftr-450	862	15	defined	define	VERB
ftr-450	862	16	contribution	contribution	NOUN
ftr-450	862	17	plans	plan	NOUN
ftr-450	862	18	was	be	AUX
ftr-450	862	19	not	not	PART
ftr-450	862	20	expected	expect	VERB
ftr-450	862	21	to	to	PART
ftr-450	862	22	rise	rise	VERB
ftr-450	862	23	.	.	PUNCT
ftr-450	863	1	however	however	ADV
ftr-450	863	2	,	,	PUNCT
ftr-450	863	3	because	because	SCONJ
ftr-450	863	4	thousands	thousand	NOUN
ftr-450	863	5	of	of	ADP
ftr-450	863	6	plan	plan	NOUN
ftr-450	863	7	participants	participant	NOUN
ftr-450	863	8	now	now	ADV
ftr-450	863	9	rely	rely	VERB
ftr-450	863	10	upon	upon	SCONJ
ftr-450	863	11	defined	define	VERB
ftr-450	863	12	contribution	contribution	NOUN
ftr-450	863	13	plans	plan	NOUN
ftr-450	863	14	as	as	ADP
ftr-450	863	15	their	their	PRON
ftr-450	863	16	primary	primary	ADJ
ftr-450	863	17	retirement	retirement	NOUN
ftr-450	863	18	savings	saving	NOUN
ftr-450	863	19	vehicles	vehicle	NOUN
ftr-450	863	20	,	,	PUNCT
ftr-450	863	21	the	the	DET
ftr-450	863	22	financial	financial	ADJ
ftr-450	863	23	security	security	NOUN
ftr-450	863	24	of	of	ADP
ftr-450	863	25	many	many	ADJ
ftr-450	863	26	future	future	ADJ
ftr-450	863	27	retirees	retiree	NOUN
ftr-450	863	28	will	will	AUX
ftr-450	863	29	depend	depend	VERB
ftr-450	863	30	on	on	ADP
ftr-450	863	31	how	how	SCONJ
ftr-450	863	32	successful	successful	ADJ
ftr-450	863	33	defined	define	VERB
ftr-450	863	34	contribution	contribution	NOUN
ftr-450	863	35	plans	plan	NOUN
ftr-450	863	36	are	be	AUX
ftr-450	863	37	in	in	ADP
ftr-450	863	38	accumulating	accumulate	VERB
ftr-450	863	39	,	,	PUNCT
ftr-450	863	40	and	and	CCONJ
ftr-450	863	41	delivering	deliver	VERB
ftr-450	863	42	their	their	PRON
ftr-450	863	43	expected	expect	VERB
ftr-450	863	44	retirement	retirement	NOUN
ftr-450	863	45	benefits	benefit	NOUN
ftr-450	863	46	.	.	PUNCT
ftr-450	864	1	therefore	therefore	ADV
ftr-450	864	2	,	,	PUNCT
ftr-450	864	3	notwithstanding	notwithstanding	ADP
ftr-450	864	4	the	the	DET
ftr-450	864	5	historical	historical	ADJ
ftr-450	864	6	explanation	explanation	NOUN
ftr-450	864	7	for	for	ADP
ftr-450	864	8	the	the	DET
ftr-450	864	9	absence	absence	NOUN
ftr-450	864	10	of	of	ADP
ftr-450	864	11	insurance	insurance	NOUN
ftr-450	864	12	protection	protection	NOUN
ftr-450	864	13	for	for	ADP
ftr-450	864	14	defined	define	VERB
ftr-450	864	15	contribution	contribution	NOUN
ftr-450	864	16	plans	plan	NOUN
ftr-450	864	17	,	,	PUNCT
ftr-450	864	18	the	the	DET
ftr-450	864	19	gap	gap	NOUN
ftr-450	864	20	in	in	ADP
ftr-450	864	21	insurance	insurance	NOUN
ftr-450	864	22	protection	protection	NOUN
ftr-450	864	23	is	be	AUX
ftr-450	864	24	no	no	ADV
ftr-450	864	25	longer	long	ADV
ftr-450	864	26	appropriate	appropriate	ADJ
ftr-450	864	27	or	or	CCONJ
ftr-450	864	28	justifiable	justifiable	ADJ
ftr-450	864	29	.	.	PUNCT
ftr-450	865	1	insuring	insure	VERB
ftr-450	865	2	a	a	DET
ftr-450	865	3	minimum	minimum	ADJ
ftr-450	865	4	investment	investment	NOUN
ftr-450	865	5	return	return	NOUN
ftr-450	865	6	in	in	ADP
ftr-450	865	7	retirement	retirement	NOUN
ftr-450	865	8	savings	saving	NOUN
ftr-450	865	9	plans	plan	NOUN
ftr-450	865	10	is	be	AUX
ftr-450	865	11	not	not	PART
ftr-450	865	12	only	only	ADV
ftr-450	865	13	a	a	DET
ftr-450	865	14	feasible	feasible	ADJ
ftr-450	865	15	idea	idea	NOUN
ftr-450	865	16	,	,	PUNCT
ftr-450	865	17	but	but	CCONJ
ftr-450	865	18	what	what	PRON
ftr-450	865	19	actually	actually	ADV
ftr-450	865	20	occurs	occur	VERB
ftr-450	865	21	under	under	ADP
ftr-450	865	22	the	the	DET
ftr-450	865	23	existing	exist	VERB
ftr-450	865	24	defined	define	VERB
ftr-450	865	25	benefit	benefit	NOUN
ftr-450	865	26	plan	plan	NOUN
ftr-450	865	27	insurance	insurance	NOUN
ftr-450	865	28	program	program	NOUN
ftr-450	865	29	in	in	ADP
ftr-450	865	30	certain	certain	ADJ
ftr-450	865	31	circumstances	circumstance	NOUN
ftr-450	865	32	.	.	PUNCT
ftr-450	866	1	b.	b.	NOUN
ftr-450	866	2	reasons	reason	NOUN
ftr-450	866	3	for	for	ADP
ftr-450	866	4	shortfalls	shortfall	NOUN
ftr-450	866	5	two	two	NUM
ftr-450	866	6	of	of	ADP
ftr-450	866	7	the	the	DET
ftr-450	866	8	most	most	ADV
ftr-450	866	9	prevalent	prevalent	ADJ
ftr-450	866	10	reasons	reason	NOUN
ftr-450	866	11	for	for	ADP
ftr-450	866	12	shortfalls	shortfall	NOUN
ftr-450	866	13	in	in	ADP
ftr-450	866	14	defined	define	VERB
ftr-450	866	15	benefit	benefit	NOUN
ftr-450	866	16	plans	plan	NOUN
ftr-450	866	17	are	be	AUX
ftr-450	866	18	the	the	DET
ftr-450	866	19	failure	failure	NOUN
ftr-450	866	20	of	of	ADP
ftr-450	866	21	employers	employer	NOUN
ftr-450	866	22	to	to	PART
ftr-450	866	23	contribute	contribute	VERB
ftr-450	866	24	sufficient	sufficient	ADJ
ftr-450	866	25	amounts	amount	NOUN
ftr-450	866	26	for	for	ADP
ftr-450	866	27	past	past	ADJ
ftr-450	866	28	service	service	NOUN
ftr-450	866	29	costs	cost	NOUN
ftr-450	866	30	,	,	PUNCT
ftr-450	866	31	and	and	CCONJ
ftr-450	866	32	unfavorable	unfavorable	ADJ
ftr-450	866	33	investment	investment	NOUN
ftr-450	866	34	returns.153	returns.153	VERB
ftr-450	866	35	the	the	DET
ftr-450	866	36	funding	funding	NOUN
ftr-450	866	37	of	of	ADP
ftr-450	866	38	ongoing	ongoing	ADJ
ftr-450	866	39	defined	define	VERB
ftr-450	866	40	benefit	benefit	NOUN
ftr-450	866	41	plans	plan	NOUN
ftr-450	866	42	is	be	AUX
ftr-450	866	43	determined	determine	VERB
ftr-450	866	44	by	by	ADP
ftr-450	866	45	the	the	DET
ftr-450	866	46	use	use	NOUN
ftr-450	866	47	of	of	ADP
ftr-450	866	48	actuarial	actuarial	ADJ
ftr-450	866	49	cost	cost	NOUN
ftr-450	866	50	methods	method	NOUN
ftr-450	866	51	.	.	PUNCT
ftr-450	867	1	actuarial	actuarial	ADJ
ftr-450	867	2	cost	cost	NOUN
ftr-450	867	3	methods	method	NOUN
ftr-450	867	4	estimate	estimate	VERB
ftr-450	867	5	plan	plan	NOUN
ftr-450	867	6	costs	cost	NOUN
ftr-450	867	7	and	and	CCONJ
ftr-450	867	8	assign	assign	VERB
ftr-450	867	9	the	the	DET
ftr-450	867	10	costs	cost	NOUN
ftr-450	867	11	to	to	PART
ftr-450	867	12	appropriate	appropriate	VERB
ftr-450	867	13	years.154	years.154	NOUN
ftr-450	867	14	the	the	DET
ftr-450	867	15	present	present	ADJ
ftr-450	867	16	value	value	NOUN
ftr-450	867	17	of	of	ADP
ftr-450	867	18	pension	pension	NOUN
ftr-450	867	19	benefits	benefit	NOUN
ftr-450	867	20	and	and	CCONJ
ftr-450	867	21	liabilities	liability	NOUN
ftr-450	867	22	depends	depend	VERB
ftr-450	867	23	on	on	ADP
ftr-450	867	24	the	the	DET
ftr-450	867	25	actuarial	actuarial	ADJ
ftr-450	867	26	assumptions	assumption	NOUN
ftr-450	867	27	selected	select	VERB
ftr-450	867	28	for	for	ADP
ftr-450	867	29	interest	interest	NOUN
ftr-450	867	30	,	,	PUNCT
ftr-450	867	31	early	early	ADJ
ftr-450	867	32	retirement	retirement	NOUN
ftr-450	867	33	,	,	PUNCT
ftr-450	867	34	turnover	turnover	NOUN
ftr-450	867	35	,	,	PUNCT
ftr-450	867	36	and	and	CCONJ
ftr-450	867	37	salary	salary	NOUN
ftr-450	867	38	increases.155	increases.155	ADP
ftr-450	867	39	the	the	DET
ftr-450	867	40	funding	funding	NOUN
ftr-450	867	41	rules	rule	NOUN
ftr-450	867	42	require	require	VERB
ftr-450	867	43	a	a	DET
ftr-450	867	44	plan	plan	NOUN
ftr-450	867	45	sponsor	sponsor	NOUN
ftr-450	867	46	to	to	PART
ftr-450	867	47	contribute	contribute	VERB
ftr-450	867	48	annually	annually	ADV
ftr-450	867	49	an	an	DET
ftr-450	867	50	amount	amount	NOUN
ftr-450	867	51	equal	equal	ADJ
ftr-450	867	52	to	to	ADP
ftr-450	867	53	the	the	DET
ftr-450	867	54	current	current	ADJ
ftr-450	867	55	plan	plan	NOUN
ftr-450	867	56	year	year	NOUN
ftr-450	867	57	cost	cost	NOUN
ftr-450	867	58	.	.	PUNCT
ftr-450	868	1	this	this	DET
ftr-450	868	2	amount	amount	NOUN
ftr-450	868	3	is	be	AUX
ftr-450	868	4	referred	refer	VERB
ftr-450	868	5	to	to	ADP
ftr-450	868	6	as	as	SCONJ
ftr-450	868	7	the	the	DET
ftr-450	868	8	anormal	anormal	ADJ
ftr-450	868	9	cost@	cost@	VERB
ftr-450	868	10	of	of	ADP
ftr-450	868	11	the	the	DET
ftr-450	868	12	plan.156	plan.156	PROPN
ftr-450	868	13	the	the	DET
ftr-450	868	14	normal	normal	ADJ
ftr-450	868	15	cost	cost	NOUN
ftr-450	868	16	allocates	allocate	NOUN
ftr-450	868	17	future	future	ADJ
ftr-450	868	18	plan	plan	NOUN
ftr-450	868	19	costs	cost	VERB
ftr-450	868	20	over	over	ADP
ftr-450	868	21	the	the	DET
ftr-450	868	22	life	life	NOUN
ftr-450	868	23	of	of	ADP
ftr-450	868	24	the	the	DET
ftr-450	868	25	plan	plan	NOUN
ftr-450	868	26	and	and	CCONJ
ftr-450	868	27	can	can	AUX
ftr-450	868	28	vary	vary	VERB
ftr-450	868	29	significantly	significantly	ADV
ftr-450	868	30	depending	depend	VERB
ftr-450	868	31	on	on	ADP
ftr-450	868	32	the	the	DET
ftr-450	868	33	actuarial	actuarial	ADJ
ftr-450	868	34	assumptions	assumption	NOUN
ftr-450	868	35	and	and	CCONJ
ftr-450	868	36	the	the	DET
ftr-450	868	37	funding	funding	NOUN
ftr-450	868	38	method	method	NOUN
ftr-450	868	39	used	use	VERB
ftr-450	868	40	by	by	ADP
ftr-450	868	41	the	the	DET
ftr-450	868	42	plan	plan	NOUN
ftr-450	868	43	.	.	PUNCT
ftr-450	869	1	in	in	ADP
ftr-450	869	2	addition	addition	NOUN
ftr-450	869	3	to	to	ADP
ftr-450	869	4	the	the	DET
ftr-450	869	5	plan	plan	NOUN
ftr-450	869	6	's	's	PART
ftr-450	869	7	normal	normal	ADJ
ftr-450	869	8	cost	cost	NOUN
ftr-450	869	9	,	,	PUNCT
ftr-450	869	10	the	the	DET
ftr-450	869	11	employer	employer	NOUN
ftr-450	869	12	=	=	NOUN
ftr-450	869	13	s	s	PART
ftr-450	869	14	annual	annual	ADJ
ftr-450	869	15	contribution	contribution	NOUN
ftr-450	869	16	must	must	AUX
ftr-450	869	17	cover	cover	VERB
ftr-450	869	18	amounts	amount	NOUN
ftr-450	869	19	attributable	attributable	ADJ
ftr-450	869	20	to	to	ADP
ftr-450	869	21	supplemental	supplemental	ADJ
ftr-450	869	22	costs	cost	NOUN
ftr-450	869	23	.	.	PUNCT
ftr-450	870	1	unlike	unlike	ADP
ftr-450	870	2	153	153	NUM
ftr-450	870	3	.	.	PUNCT
ftr-450	871	1	see	see	PROPN
ftr-450	871	2	canan	canan	PROPN
ftr-450	871	3	,	,	PUNCT
ftr-450	871	4	supra	supra	PROPN
ftr-450	871	5	note	note	PROPN
ftr-450	871	6	30	30	NUM
ftr-450	871	7	,	,	PUNCT
ftr-450	871	8	at	at	ADP
ftr-450	871	9	605	605	NUM
ftr-450	871	10	,	,	PUNCT
ftr-450	871	11	609	609	NUM
ftr-450	871	12	.	.	PUNCT
ftr-450	872	1	154	154	NUM
ftr-450	872	2	.	.	PUNCT
ftr-450	872	3	cost	cost	NOUN
ftr-450	872	4	are	be	AUX
ftr-450	872	5	assigned	assign	VERB
ftr-450	872	6	to	to	PART
ftr-450	872	7	appropriate	appropriate	ADJ
ftr-450	872	8	years	year	NOUN
ftr-450	872	9	to	to	PART
ftr-450	872	10	prevent	prevent	VERB
ftr-450	872	11	the	the	DET
ftr-450	872	12	employer	employer	NOUN
ftr-450	872	13	=	=	NOUN
ftr-450	872	14	s	s	PART
ftr-450	872	15	deduction	deduction	NOUN
ftr-450	872	16	from	from	ADP
ftr-450	872	17	being	be	AUX
ftr-450	872	18	too	too	ADV
ftr-450	872	19	large	large	ADJ
ftr-450	872	20	,	,	PUNCT
ftr-450	872	21	as	as	ADV
ftr-450	872	22	well	well	ADV
ftr-450	872	23	as	as	ADP
ftr-450	872	24	to	to	PART
ftr-450	872	25	create	create	VERB
ftr-450	872	26	a	a	DET
ftr-450	872	27	systematic	systematic	ADJ
ftr-450	872	28	funding	funding	NOUN
ftr-450	872	29	schedule	schedule	NOUN
ftr-450	872	30	.	.	PUNCT
ftr-450	873	1	see	see	VERB
ftr-450	873	2	jefferson	jefferson	PROPN
ftr-450	873	3	,	,	PUNCT
ftr-450	873	4	supra	supra	PROPN
ftr-450	873	5	note	note	PROPN
ftr-450	873	6	26	26	NUM
ftr-450	873	7	,	,	PUNCT
ftr-450	873	8	at	at	ADP
ftr-450	873	9	5	5	NUM
ftr-450	873	10	;	;	PUNCT
ftr-450	873	11	mcgill	mcgill	PROPN
ftr-450	873	12	&	&	CCONJ
ftr-450	873	13	grubbs	grubbs	PROPN
ftr-450	873	14	,	,	PUNCT
ftr-450	873	15	supra	supra	PROPN
ftr-450	873	16	note	note	PROPN
ftr-450	873	17	54	54	NUM
ftr-450	873	18	,	,	PUNCT
ftr-450	873	19	at	at	ADP
ftr-450	873	20	375	375	NUM
ftr-450	873	21	;	;	PUNCT
ftr-450	873	22	see	see	VERB
ftr-450	873	23	irc	irc	ADV
ftr-450	873	24	'	'	PUNCT
ftr-450	873	25	412	412	NUM
ftr-450	873	26	.	.	PUNCT
ftr-450	874	1	any	any	PRON
ftr-450	874	2	of	of	ADP
ftr-450	874	3	several	several	ADJ
ftr-450	874	4	actuarial	actuarial	ADJ
ftr-450	874	5	cost	cost	NOUN
ftr-450	874	6	methods	method	NOUN
ftr-450	874	7	may	may	AUX
ftr-450	874	8	be	be	AUX
ftr-450	874	9	selected	select	VERB
ftr-450	874	10	if	if	SCONJ
ftr-450	874	11	the	the	DET
ftr-450	874	12	actuary	actuary	NOUN
ftr-450	874	13	certifies	certify	VERB
ftr-450	874	14	that	that	SCONJ
ftr-450	874	15	the	the	DET
ftr-450	874	16	method	method	NOUN
ftr-450	874	17	and	and	CCONJ
ftr-450	874	18	assumptions	assumption	NOUN
ftr-450	874	19	are	be	AUX
ftr-450	874	20	reasonable	reasonable	ADJ
ftr-450	874	21	in	in	ADP
ftr-450	874	22	the	the	DET
ftr-450	874	23	aggregate	aggregate	NOUN
ftr-450	874	24	.	.	PUNCT
ftr-450	875	1	mcgill	mcgill	PROPN
ftr-450	875	2	&	&	CCONJ
ftr-450	875	3	grubbs	grubbs	PROPN
ftr-450	875	4	,	,	PUNCT
ftr-450	875	5	supra	supra	PROPN
ftr-450	875	6	note	note	PROPN
ftr-450	875	7	54	54	NUM
ftr-450	875	8	,	,	PUNCT
ftr-450	875	9	at	at	ADP
ftr-450	875	10	393	393	NUM
ftr-450	875	11	-	-	SYM
ftr-450	875	12	94	94	NUM
ftr-450	875	13	.	.	PUNCT
ftr-450	876	1	erisa	erisa	NOUN
ftr-450	876	2	lists	list	VERB
ftr-450	876	3	six	six	NUM
ftr-450	876	4	acceptable	acceptable	ADJ
ftr-450	876	5	actuarial	actuarial	ADJ
ftr-450	876	6	cost	cost	NOUN
ftr-450	876	7	methods	method	NOUN
ftr-450	876	8	,	,	PUNCT
ftr-450	876	9	but	but	CCONJ
ftr-450	876	10	it	it	PRON
ftr-450	876	11	is	be	AUX
ftr-450	876	12	possible	possible	ADJ
ftr-450	876	13	that	that	SCONJ
ftr-450	876	14	additional	additional	ADJ
ftr-450	876	15	methods	method	NOUN
ftr-450	876	16	may	may	AUX
ftr-450	876	17	be	be	AUX
ftr-450	876	18	designated	designate	VERB
ftr-450	876	19	as	as	ADP
ftr-450	876	20	acceptable	acceptable	ADJ
ftr-450	876	21	by	by	ADP
ftr-450	876	22	the	the	DET
ftr-450	876	23	internal	internal	ADJ
ftr-450	876	24	revenue	revenue	NOUN
ftr-450	876	25	service	service	NOUN
ftr-450	876	26	.	.	PUNCT
ftr-450	877	1	i	i	PRON
ftr-450	877	2	d.	d.	VERB
ftr-450	877	3	any	any	DET
ftr-450	877	4	change	change	NOUN
ftr-450	877	5	in	in	ADP
ftr-450	877	6	the	the	DET
ftr-450	877	7	method	method	NOUN
ftr-450	877	8	used	use	VERB
ftr-450	877	9	may	may	AUX
ftr-450	877	10	be	be	AUX
ftr-450	877	11	made	make	VERB
ftr-450	877	12	only	only	ADV
ftr-450	877	13	with	with	ADP
ftr-450	877	14	the	the	DET
ftr-450	877	15	prior	prior	ADJ
ftr-450	877	16	approval	approval	NOUN
ftr-450	877	17	of	of	ADP
ftr-450	877	18	the	the	DET
ftr-450	877	19	internal	internal	ADJ
ftr-450	877	20	revenue	revenue	NOUN
ftr-450	877	21	service	service	NOUN
ftr-450	877	22	.	.	PUNCT
ftr-450	878	1	i	i	PRON
ftr-450	878	2	d.	d.	PROPN
ftr-450	878	3	155	155	NUM
ftr-450	878	4	.	.	PUNCT
ftr-450	879	1	see	see	PROPN
ftr-450	879	2	jefferson	jefferson	PROPN
ftr-450	879	3	,	,	PUNCT
ftr-450	879	4	supra	supra	PROPN
ftr-450	879	5	note	note	PROPN
ftr-450	879	6	26	26	NUM
ftr-450	879	7	,	,	PUNCT
ftr-450	879	8	at	at	ADP
ftr-450	879	9	11	11	NUM
ftr-450	879	10	(	(	PUNCT
ftr-450	879	11	citing	cite	VERB
ftr-450	879	12	langbein	langbein	ADJ
ftr-450	879	13	&	&	CCONJ
ftr-450	879	14	wolk	wolk	NOUN
ftr-450	879	15	,	,	PUNCT
ftr-450	879	16	supra	supra	PROPN
ftr-450	879	17	note	note	NOUN
ftr-450	879	18	5	5	NUM
ftr-450	879	19	,	,	PUNCT
ftr-450	879	20	at	at	ADP
ftr-450	879	21	228	228	NUM
ftr-450	879	22	)	)	PUNCT
ftr-450	879	23	.	.	PUNCT
ftr-450	880	1	156	156	NUM
ftr-450	880	2	.	.	PUNCT
ftr-450	881	1	the	the	DET
ftr-450	881	2	normal	normal	ADJ
ftr-450	881	3	cost	cost	NOUN
ftr-450	881	4	will	will	AUX
ftr-450	881	5	vary	vary	VERB
ftr-450	881	6	depending	depend	VERB
ftr-450	881	7	on	on	ADP
ftr-450	881	8	the	the	DET
ftr-450	881	9	funding	funding	NOUN
ftr-450	881	10	method	method	NOUN
ftr-450	881	11	selected	select	VERB
ftr-450	881	12	.	.	PUNCT
ftr-450	882	1	see	see	VERB
ftr-450	882	2	jefferson	jefferson	PROPN
ftr-450	882	3	,	,	PUNCT
ftr-450	882	4	supra	supra	PROPN
ftr-450	882	5	note	note	PROPN
ftr-450	882	6	26	26	NUM
ftr-450	882	7	,	,	PUNCT
ftr-450	882	8	at	at	ADP
ftr-450	882	9	5	5	NUM
ftr-450	882	10	.	.	PUNCT
ftr-450	883	1	if	if	SCONJ
ftr-450	883	2	a	a	DET
ftr-450	883	3	plan	plan	NOUN
ftr-450	883	4	=	=	SYM
ftr-450	883	5	s	s	PART
ftr-450	883	6	cost	cost	NOUN
ftr-450	883	7	is	be	AUX
ftr-450	883	8	determined	determine	VERB
ftr-450	883	9	on	on	ADP
ftr-450	883	10	the	the	DET
ftr-450	883	11	basis	basis	NOUN
ftr-450	883	12	of	of	ADP
ftr-450	883	13	accrued	accrue	VERB
ftr-450	883	14	benefits	benefit	NOUN
ftr-450	883	15	,	,	PUNCT
ftr-450	883	16	the	the	DET
ftr-450	883	17	normal	normal	ADJ
ftr-450	883	18	cost	cost	NOUN
ftr-450	883	19	is	be	AUX
ftr-450	883	20	the	the	DET
ftr-450	883	21	actuarial	actuarial	ADJ
ftr-450	883	22	present	present	ADJ
ftr-450	883	23	value	value	NOUN
ftr-450	883	24	of	of	ADP
ftr-450	883	25	the	the	DET
ftr-450	883	26	benefits	benefit	NOUN
ftr-450	883	27	accrued	accrue	VERB
ftr-450	883	28	in	in	ADP
ftr-450	883	29	a	a	DET
ftr-450	883	30	given	give	VERB
ftr-450	883	31	year	year	NOUN
ftr-450	883	32	.	.	PUNCT
ftr-450	884	1	i	i	PRON
ftr-450	884	2	d.	d.	PROPN
ftr-450	884	3	if	if	SCONJ
ftr-450	884	4	the	the	DET
ftr-450	884	5	cost	cost	NOUN
ftr-450	884	6	is	be	AUX
ftr-450	884	7	based	base	VERB
ftr-450	884	8	on	on	ADP
ftr-450	884	9	projected	project	VERB
ftr-450	884	10	benefits	benefit	NOUN
ftr-450	884	11	,	,	PUNCT
ftr-450	884	12	the	the	DET
ftr-450	884	13	normal	normal	ADJ
ftr-450	884	14	cost	cost	NOUN
ftr-450	884	15	is	be	AUX
ftr-450	884	16	generally	generally	ADV
ftr-450	884	17	the	the	DET
ftr-450	884	18	level	level	NOUN
ftr-450	884	19	percentage	percentage	NOUN
ftr-450	884	20	of	of	ADP
ftr-450	884	21	pay	pay	NOUN
ftr-450	884	22	necessary	necessary	ADJ
ftr-450	884	23	per	per	ADP
ftr-450	884	24	year	year	NOUN
ftr-450	884	25	to	to	PART
ftr-450	884	26	fund	fund	VERB
ftr-450	884	27	the	the	DET
ftr-450	884	28	projected	project	VERB
ftr-450	884	29	benefits	benefit	NOUN
ftr-450	884	30	for	for	ADP
ftr-450	884	31	all	all	DET
ftr-450	884	32	years	year	NOUN
ftr-450	884	33	of	of	ADP
ftr-450	884	34	service	service	NOUN
ftr-450	884	35	.	.	PUNCT
ftr-450	885	1	i	i	PRON
ftr-450	885	2	d.	d.	PROPN
ftr-450	885	3	2000	2000	NUM
ftr-450	885	4	]	]	PUNCT
ftr-450	886	1	rethinking	rethink	VERB
ftr-450	886	2	the	the	DET
ftr-450	886	3	risk	risk	NOUN
ftr-450	886	4	of	of	ADP
ftr-450	886	5	defined	define	VERB
ftr-450	886	6	contribution	contribution	NOUN
ftr-450	886	7	plans	plan	VERB
ftr-450	886	8	643	643	NUM
ftr-450	886	9	the	the	DET
ftr-450	886	10	normal	normal	ADJ
ftr-450	886	11	cost	cost	NOUN
ftr-450	886	12	,	,	PUNCT
ftr-450	886	13	the	the	DET
ftr-450	886	14	supplemental	supplemental	ADJ
ftr-450	886	15	costs	cost	NOUN
ftr-450	886	16	may	may	AUX
ftr-450	886	17	not	not	PART
ftr-450	886	18	be	be	AUX
ftr-450	886	19	funded	fund	VERB
ftr-450	886	20	at	at	ADP
ftr-450	886	21	once	once	ADV
ftr-450	886	22	,	,	PUNCT
ftr-450	886	23	but	but	CCONJ
ftr-450	886	24	rather	rather	ADV
ftr-450	886	25	must	must	AUX
ftr-450	886	26	be	be	AUX
ftr-450	886	27	amortized	amortize	VERB
ftr-450	886	28	over	over	ADP
ftr-450	886	29	specified	specified	ADJ
ftr-450	886	30	periods	period	NOUN
ftr-450	886	31	of	of	ADP
ftr-450	886	32	time.157	time.157	NOUN
ftr-450	886	33	supplemental	supplemental	ADJ
ftr-450	886	34	costs	cost	NOUN
ftr-450	886	35	include	include	VERB
ftr-450	886	36	amounts	amount	NOUN
ftr-450	886	37	derived	derive	VERB
ftr-450	886	38	from	from	ADP
ftr-450	886	39	plan	plan	NOUN
ftr-450	886	40	amendments	amendment	NOUN
ftr-450	886	41	,	,	PUNCT
ftr-450	886	42	experience	experience	NOUN
ftr-450	886	43	losses,158	losses,158	NOUN
ftr-450	886	44	inaccurate	inaccurate	ADJ
ftr-450	886	45	actuarial	actuarial	ADJ
ftr-450	886	46	assumptions	assumption	NOUN
ftr-450	886	47	,	,	PUNCT
ftr-450	886	48	and	and	CCONJ
ftr-450	886	49	past	past	ADP
ftr-450	886	50	service	service	NOUN
ftr-450	886	51	credits.159	credits.159	PROPN
ftr-450	886	52	liabilities	liability	NOUN
ftr-450	886	53	for	for	ADP
ftr-450	886	54	past	past	ADJ
ftr-450	886	55	service	service	NOUN
ftr-450	886	56	credits	credit	NOUN
ftr-450	886	57	are	be	AUX
ftr-450	886	58	the	the	DET
ftr-450	886	59	most	most	ADV
ftr-450	886	60	common	common	ADJ
ftr-450	886	61	supplemental	supplemental	NOUN
ftr-450	886	62	cost.160	cost.160	NUM
ftr-450	886	63	past	past	NOUN
ftr-450	886	64	service	service	NOUN
ftr-450	886	65	liability	liability	NOUN
ftr-450	886	66	occurs	occur	VERB
ftr-450	886	67	when	when	SCONJ
ftr-450	886	68	an	an	DET
ftr-450	886	69	employer	employer	NOUN
ftr-450	886	70	gives	give	VERB
ftr-450	886	71	credit	credit	NOUN
ftr-450	886	72	for	for	ADP
ftr-450	886	73	service	service	NOUN
ftr-450	886	74	prior	prior	ADV
ftr-450	886	75	to	to	ADP
ftr-450	886	76	the	the	DET
ftr-450	886	77	date	date	NOUN
ftr-450	886	78	on	on	ADP
ftr-450	886	79	which	which	PRON
ftr-450	886	80	the	the	DET
ftr-450	886	81	plan	plan	NOUN
ftr-450	886	82	was	be	AUX
ftr-450	886	83	established.161	established.161	ADJ
ftr-450	886	84	thus	thus	ADV
ftr-450	886	85	,	,	PUNCT
ftr-450	886	86	prospectively	prospectively	ADV
ftr-450	886	87	viewed	view	VERB
ftr-450	886	88	the	the	DET
ftr-450	886	89	past	past	ADJ
ftr-450	886	90	service	service	NOUN
ftr-450	886	91	liability	liability	NOUN
ftr-450	886	92	,	,	PUNCT
ftr-450	886	93	also	also	ADV
ftr-450	886	94	known	know	VERB
ftr-450	886	95	as	as	ADP
ftr-450	886	96	the	the	DET
ftr-450	886	97	accrued	accrue	VERB
ftr-450	886	98	liability	liability	NOUN
ftr-450	886	99	,	,	PUNCT
ftr-450	886	100	is	be	AUX
ftr-450	886	101	the	the	DET
ftr-450	886	102	amount	amount	NOUN
ftr-450	886	103	that	that	PRON
ftr-450	886	104	,	,	PUNCT
ftr-450	886	105	together	together	ADV
ftr-450	886	106	with	with	ADP
ftr-450	886	107	future	future	ADJ
ftr-450	886	108	plan	plan	NOUN
ftr-450	886	109	costs	cost	NOUN
ftr-450	886	110	,	,	PUNCT
ftr-450	886	111	is	be	AUX
ftr-450	886	112	expected	expect	VERB
ftr-450	886	113	to	to	PART
ftr-450	886	114	cover	cover	VERB
ftr-450	886	115	all	all	DET
ftr-450	886	116	benefit	benefit	NOUN
ftr-450	886	117	costs	cost	NOUN
ftr-450	886	118	incurred	incur	VERB
ftr-450	886	119	under	under	ADP
ftr-450	886	120	the	the	DET
ftr-450	886	121	plan.162	plan.162	NOUN
ftr-450	886	122	the	the	DET
ftr-450	886	123	excess	excess	NOUN
ftr-450	886	124	of	of	ADP
ftr-450	886	125	the	the	DET
ftr-450	886	126	accrued	accrue	VERB
ftr-450	886	127	liability	liability	NOUN
ftr-450	886	128	over	over	ADP
ftr-450	886	129	a	a	DET
ftr-450	886	130	plan	plan	NOUN
ftr-450	887	1	=	=	SYM
ftr-450	887	2	s	s	PART
ftr-450	887	3	assets	asset	NOUN
ftr-450	887	4	is	be	AUX
ftr-450	887	5	the	the	DET
ftr-450	887	6	aunfunded	aunfunde	VERB
ftr-450	887	7	past	past	NOUN
ftr-450	887	8	service	service	NOUN
ftr-450	887	9	liability.@163	liability.@163	NOUN
ftr-450	887	10	when	when	SCONJ
ftr-450	887	11	plans	plan	NOUN
ftr-450	887	12	terminate	terminate	VERB
ftr-450	887	13	before	before	SCONJ
ftr-450	887	14	there	there	PRON
ftr-450	887	15	is	be	VERB
ftr-450	887	16	time	time	NOUN
ftr-450	887	17	to	to	PART
ftr-450	887	18	make	make	VERB
ftr-450	887	19	sufficient	sufficient	ADJ
ftr-450	887	20	contributions	contribution	NOUN
ftr-450	887	21	to	to	PART
ftr-450	887	22	cover	cover	VERB
ftr-450	887	23	the	the	DET
ftr-450	887	24	past	past	ADJ
ftr-450	887	25	service	service	NOUN
ftr-450	887	26	liability	liability	NOUN
ftr-450	887	27	,	,	PUNCT
ftr-450	887	28	there	there	PRON
ftr-450	887	29	will	will	AUX
ftr-450	887	30	be	be	AUX
ftr-450	887	31	insufficient	insufficient	ADJ
ftr-450	887	32	funding	funding	NOUN
ftr-450	887	33	,	,	PUNCT
ftr-450	887	34	unless	unless	SCONJ
ftr-450	887	35	errors	error	NOUN
ftr-450	887	36	in	in	ADP
ftr-450	887	37	the	the	DET
ftr-450	887	38	accompanying	accompanying	ADJ
ftr-450	887	39	actuarial	actuarial	ADJ
ftr-450	887	40	assumptions	assumption	NOUN
ftr-450	887	41	are	be	AUX
ftr-450	887	42	offsetting.164	offsetting.164	NOUN
ftr-450	887	43	regardless	regardless	ADV
ftr-450	887	44	of	of	ADP
ftr-450	887	45	how	how	SCONJ
ftr-450	887	46	carefully	carefully	ADV
ftr-450	887	47	the	the	DET
ftr-450	887	48	actuarial	actuarial	ADJ
ftr-450	887	49	assumptions	assumption	NOUN
ftr-450	887	50	are	be	AUX
ftr-450	887	51	selected	select	VERB
ftr-450	887	52	,	,	PUNCT
ftr-450	887	53	advanced	advanced	ADJ
ftr-450	887	54	funding	funding	NOUN
ftr-450	887	55	methods	method	NOUN
ftr-450	887	56	produce	produce	VERB
ftr-450	887	57	only	only	ADV
ftr-450	887	58	cost	cost	NOUN
ftr-450	887	59	estimates	estimate	NOUN
ftr-450	887	60	,	,	PUNCT
ftr-450	887	61	not	not	PART
ftr-450	887	62	actual	actual	ADJ
ftr-450	887	63	costs.165	costs.165	NOUN
ftr-450	887	64	thus	thus	ADV
ftr-450	887	65	,	,	PUNCT
ftr-450	887	66	typically	typically	ADV
ftr-450	887	67	a	a	DET
ftr-450	887	68	plan	plan	NOUN
ftr-450	887	69	will	will	AUX
ftr-450	887	70	either	either	CCONJ
ftr-450	887	71	have	have	VERB
ftr-450	887	72	a	a	DET
ftr-450	887	73	funding	funding	NOUN
ftr-450	887	74	surplus	surplus	NOUN
ftr-450	887	75	or	or	CCONJ
ftr-450	887	76	a	a	DET
ftr-450	887	77	funding	funding	NOUN
ftr-450	887	78	deficiency	deficiency	NOUN
ftr-450	887	79	,	,	PUNCT
ftr-450	887	80	since	since	SCONJ
ftr-450	887	81	any	any	DET
ftr-450	887	82	deviation	deviation	NOUN
ftr-450	887	83	in	in	ADP
ftr-450	887	84	the	the	DET
ftr-450	887	85	assumptions	assumption	NOUN
ftr-450	887	86	when	when	SCONJ
ftr-450	887	87	compared	compare	VERB
ftr-450	887	88	with	with	ADP
ftr-450	887	89	actual	actual	ADJ
ftr-450	887	90	plan	plan	NOUN
ftr-450	887	91	experience	experience	NOUN
ftr-450	887	92	will	will	AUX
ftr-450	887	93	produce	produce	VERB
ftr-450	887	94	a	a	DET
ftr-450	887	95	shortfall	shortfall	NOUN
ftr-450	887	96	,	,	PUNCT
ftr-450	887	97	or	or	CCONJ
ftr-450	887	98	a	a	DET
ftr-450	887	99	windfall.166	windfall.166	PROPN
ftr-450	887	100	157	157	NUM
ftr-450	887	101	.	.	PUNCT
ftr-450	888	1	see	see	VERB
ftr-450	888	2	discussion	discussion	NOUN
ftr-450	888	3	infra	infra	NOUN
ftr-450	888	4	part	part	NOUN
ftr-450	888	5	iv.c	iv.c	VERB
ftr-450	888	6	.	.	PUNCT
ftr-450	889	1	158	158	X
ftr-450	889	2	.	.	PUNCT
ftr-450	890	1	experience	experience	NOUN
ftr-450	890	2	losses	loss	NOUN
ftr-450	890	3	occur	occur	VERB
ftr-450	890	4	when	when	SCONJ
ftr-450	890	5	actual	actual	ADJ
ftr-450	890	6	plan	plan	NOUN
ftr-450	890	7	costs	cost	NOUN
ftr-450	890	8	exceed	exceed	VERB
ftr-450	890	9	the	the	DET
ftr-450	890	10	actuarial	actuarial	ADJ
ftr-450	890	11	estimates	estimate	NOUN
ftr-450	890	12	for	for	ADP
ftr-450	890	13	a	a	DET
ftr-450	890	14	given	give	VERB
ftr-450	890	15	plan	plan	NOUN
ftr-450	890	16	year	year	NOUN
ftr-450	890	17	.	.	PUNCT
ftr-450	891	1	for	for	ADP
ftr-450	891	2	example	example	NOUN
ftr-450	891	3	,	,	PUNCT
ftr-450	891	4	if	if	SCONJ
ftr-450	891	5	the	the	DET
ftr-450	891	6	actuary	actuary	NOUN
ftr-450	891	7	assumes	assume	VERB
ftr-450	891	8	that	that	SCONJ
ftr-450	891	9	the	the	DET
ftr-450	891	10	plan	plan	NOUN
ftr-450	891	11	investments	investment	NOUN
ftr-450	891	12	will	will	AUX
ftr-450	891	13	earn	earn	VERB
ftr-450	891	14	8	8	NUM
ftr-450	891	15	%	%	NOUN
ftr-450	891	16	and	and	CCONJ
ftr-450	891	17	the	the	DET
ftr-450	891	18	investment	investment	NOUN
ftr-450	891	19	earned	earn	VERB
ftr-450	891	20	only	only	ADV
ftr-450	891	21	5	5	NUM
ftr-450	891	22	%	%	NOUN
ftr-450	891	23	,	,	PUNCT
ftr-450	891	24	the	the	DET
ftr-450	891	25	plan	plan	NOUN
ftr-450	891	26	will	will	AUX
ftr-450	891	27	have	have	VERB
ftr-450	891	28	a	a	DET
ftr-450	891	29	deficiency	deficiency	NOUN
ftr-450	891	30	,	,	PUNCT
ftr-450	891	31	or	or	CCONJ
ftr-450	891	32	an	an	DET
ftr-450	891	33	actuarial	actuarial	ADJ
ftr-450	891	34	loss	loss	NOUN
ftr-450	891	35	.	.	PUNCT
ftr-450	892	1	see	see	VERB
ftr-450	892	2	generally	generally	ADV
ftr-450	892	3	canan	canan	PROPN
ftr-450	892	4	,	,	PUNCT
ftr-450	892	5	supra	supra	PROPN
ftr-450	892	6	note	note	PROPN
ftr-450	892	7	30	30	NUM
ftr-450	892	8	,	,	PUNCT
ftr-450	892	9	at	at	ADP
ftr-450	892	10	'	'	NUM
ftr-450	892	11	12.3	12.3	NUM
ftr-450	892	12	,	,	PUNCT
ftr-450	892	13	at	at	ADP
ftr-450	892	14	607	607	NUM
ftr-450	892	15	-	-	SYM
ftr-450	892	16	11	11	NUM
ftr-450	892	17	;	;	PUNCT
ftr-450	892	18	langbein	langbein	ADJ
ftr-450	892	19	&	&	CCONJ
ftr-450	892	20	wolk	wolk	PROPN
ftr-450	892	21	,	,	PUNCT
ftr-450	892	22	supra	supra	PROPN
ftr-450	892	23	note	note	NOUN
ftr-450	892	24	5	5	NUM
ftr-450	892	25	,	,	PUNCT
ftr-450	892	26	at	at	ADP
ftr-450	892	27	285	285	NUM
ftr-450	892	28	.	.	PUNCT
ftr-450	892	29	159	159	NUM
ftr-450	892	30	.	.	PUNCT
ftr-450	893	1	supplemental	supplemental	ADJ
ftr-450	893	2	costs	cost	NOUN
ftr-450	893	3	also	also	ADV
ftr-450	893	4	include	include	VERB
ftr-450	893	5	waived	waive	VERB
ftr-450	893	6	funding	funding	NOUN
ftr-450	893	7	deficiencies	deficiency	NOUN
ftr-450	893	8	,	,	PUNCT
ftr-450	893	9	which	which	PRON
ftr-450	893	10	occur	occur	VERB
ftr-450	893	11	when	when	SCONJ
ftr-450	893	12	the	the	DET
ftr-450	893	13	secretary	secretary	NOUN
ftr-450	893	14	of	of	ADP
ftr-450	893	15	the	the	DET
ftr-450	893	16	treasury	treasury	NOUN
ftr-450	893	17	,	,	PUNCT
ftr-450	893	18	acting	act	VERB
ftr-450	893	19	through	through	ADP
ftr-450	893	20	the	the	DET
ftr-450	893	21	internal	internal	ADJ
ftr-450	893	22	revenue	revenue	NOUN
ftr-450	893	23	service	service	NOUN
ftr-450	893	24	,	,	PUNCT
ftr-450	893	25	waives	waive	VERB
ftr-450	893	26	part	part	NOUN
ftr-450	893	27	or	or	CCONJ
ftr-450	893	28	all	all	PRON
ftr-450	893	29	of	of	ADP
ftr-450	893	30	a	a	DET
ftr-450	893	31	plan	plan	NOUN
ftr-450	894	1	=	=	SYM
ftr-450	894	2	s	s	PART
ftr-450	894	3	annual	annual	ADJ
ftr-450	894	4	contribution	contribution	NOUN
ftr-450	894	5	upon	upon	SCONJ
ftr-450	894	6	a	a	DET
ftr-450	894	7	showing	showing	NOUN
ftr-450	894	8	of	of	ADP
ftr-450	894	9	substantial	substantial	ADJ
ftr-450	894	10	financial	financial	ADJ
ftr-450	894	11	hardship	hardship	NOUN
ftr-450	894	12	such	such	ADJ
ftr-450	894	13	that	that	SCONJ
ftr-450	894	14	making	make	VERB
ftr-450	894	15	the	the	DET
ftr-450	894	16	plan	plan	NOUN
ftr-450	894	17	contribution	contribution	NOUN
ftr-450	894	18	would	would	AUX
ftr-450	894	19	adversely	adversely	ADV
ftr-450	894	20	affect	affect	VERB
ftr-450	894	21	plan	plan	NOUN
ftr-450	894	22	participants	participant	NOUN
ftr-450	894	23	.	.	PUNCT
ftr-450	895	1	see	see	VERB
ftr-450	895	2	irc	irc	ADV
ftr-450	895	3	'	'	PUNCT
ftr-450	895	4	412(d	412(d	PROPN
ftr-450	895	5	)	)	PUNCT
ftr-450	895	6	;	;	PUNCT
ftr-450	895	7	see	see	VERB
ftr-450	895	8	also	also	ADV
ftr-450	895	9	langbein	langbein	ADJ
ftr-450	895	10	&	&	CCONJ
ftr-450	895	11	wolk	wolk	PROPN
ftr-450	895	12	,	,	PUNCT
ftr-450	895	13	supra	supra	PROPN
ftr-450	895	14	note	note	NOUN
ftr-450	895	15	5	5	NUM
ftr-450	895	16	,	,	PUNCT
ftr-450	895	17	at	at	ADP
ftr-450	895	18	290	290	NUM
ftr-450	895	19	-	-	SYM
ftr-450	895	20	91	91	NUM
ftr-450	895	21	.	.	PUNCT
ftr-450	896	1	160	160	NUM
ftr-450	896	2	.	.	PUNCT
ftr-450	897	1	past	past	ADJ
ftr-450	897	2	service	service	NOUN
ftr-450	897	3	liability	liability	NOUN
ftr-450	897	4	can	can	AUX
ftr-450	897	5	arise	arise	VERB
ftr-450	897	6	in	in	ADP
ftr-450	897	7	two	two	NUM
ftr-450	897	8	ways	way	NOUN
ftr-450	897	9	:	:	PUNCT
ftr-450	897	10	(	(	PUNCT
ftr-450	897	11	1	1	X
ftr-450	897	12	)	)	PUNCT
ftr-450	897	13	it	it	PRON
ftr-450	897	14	may	may	AUX
ftr-450	897	15	accrue	accrue	VERB
ftr-450	897	16	for	for	ADP
ftr-450	897	17	service	service	NOUN
ftr-450	897	18	rendered	render	VERB
ftr-450	897	19	before	before	SCONJ
ftr-450	897	20	the	the	DET
ftr-450	897	21	plan	plan	NOUN
ftr-450	897	22	was	be	AUX
ftr-450	897	23	adopted	adopt	VERB
ftr-450	897	24	,	,	PUNCT
ftr-450	897	25	or	or	CCONJ
ftr-450	897	26	(	(	PUNCT
ftr-450	897	27	2	2	X
ftr-450	897	28	)	)	PUNCT
ftr-450	897	29	it	it	PRON
ftr-450	897	30	may	may	AUX
ftr-450	897	31	apply	apply	VERB
ftr-450	897	32	to	to	ADP
ftr-450	897	33	service	service	NOUN
ftr-450	897	34	rendered	render	VERB
ftr-450	897	35	by	by	ADP
ftr-450	897	36	an	an	DET
ftr-450	897	37	employee	employee	NOUN
ftr-450	897	38	after	after	ADP
ftr-450	897	39	adoption	adoption	NOUN
ftr-450	897	40	of	of	ADP
ftr-450	897	41	the	the	DET
ftr-450	897	42	plan	plan	NOUN
ftr-450	897	43	but	but	CCONJ
ftr-450	897	44	prior	prior	ADV
ftr-450	897	45	to	to	ADP
ftr-450	897	46	a	a	DET
ftr-450	897	47	plan	plan	NOUN
ftr-450	897	48	amendment	amendment	NOUN
ftr-450	897	49	which	which	PRON
ftr-450	897	50	provides	provide	VERB
ftr-450	897	51	increased	increased	ADJ
ftr-450	897	52	coverage	coverage	NOUN
ftr-450	897	53	for	for	ADP
ftr-450	897	54	such	such	ADJ
ftr-450	897	55	service	service	NOUN
ftr-450	897	56	.	.	PUNCT
ftr-450	898	1	see	see	VERB
ftr-450	898	2	canan	canan	PROPN
ftr-450	898	3	,	,	PUNCT
ftr-450	898	4	supra	supra	PROPN
ftr-450	898	5	note	note	PROPN
ftr-450	898	6	30	30	NUM
ftr-450	898	7	,	,	PUNCT
ftr-450	898	8	at	at	ADP
ftr-450	898	9	593	593	NUM
ftr-450	898	10	.	.	PUNCT
ftr-450	898	11	161	161	NUM
ftr-450	898	12	.	.	PUNCT
ftr-450	899	1	athe	athe	PROPN
ftr-450	899	2	past	past	PROPN
ftr-450	899	3	service	service	NOUN
ftr-450	899	4	liability	liability	NOUN
ftr-450	899	5	is	be	AUX
ftr-450	899	6	also	also	ADV
ftr-450	899	7	referred	refer	VERB
ftr-450	899	8	to	to	ADP
ftr-450	899	9	as	as	ADP
ftr-450	899	10	the	the	DET
ftr-450	899	11	>	>	PUNCT
ftr-450	899	12	accrued	accrue	VERB
ftr-450	899	13	liability.=	liability.=	PROPN
ftr-450	899	14	despite	despite	SCONJ
ftr-450	899	15	its	its	PRON
ftr-450	899	16	name	name	NOUN
ftr-450	899	17	,	,	PUNCT
ftr-450	899	18	the	the	DET
ftr-450	899	19	accrued	accrue	VERB
ftr-450	899	20	liability	liability	NOUN
ftr-450	899	21	of	of	ADP
ftr-450	899	22	a	a	DET
ftr-450	899	23	plan	plan	NOUN
ftr-450	899	24	is	be	AUX
ftr-450	899	25	not	not	PART
ftr-450	899	26	an	an	DET
ftr-450	899	27	accounting	accounting	NOUN
ftr-450	899	28	or	or	CCONJ
ftr-450	899	29	legal	legal	ADJ
ftr-450	899	30	liability.@	liability.@	PROPN
ftr-450	899	31	jefferson	jefferson	PROPN
ftr-450	899	32	,	,	PUNCT
ftr-450	899	33	supra	supra	PROPN
ftr-450	899	34	note	note	PROPN
ftr-450	899	35	26	26	NUM
ftr-450	899	36	,	,	PUNCT
ftr-450	899	37	at	at	ADP
ftr-450	899	38	5	5	NUM
ftr-450	899	39	n.21	n.21	NOUN
ftr-450	899	40	.	.	PROPN
ftr-450	899	41	162	162	NUM
ftr-450	899	42	.	.	PUNCT
ftr-450	900	1	i	i	PRON
ftr-450	900	2	d.	d.	PROPN
ftr-450	900	3	,	,	PUNCT
ftr-450	900	4	at	at	ADP
ftr-450	900	5	5	5	NUM
ftr-450	900	6	.	.	NOUN
ftr-450	900	7	163	163	NUM
ftr-450	900	8	.	.	PUNCT
ftr-450	900	9	irc	irc	VERB
ftr-450	900	10	'	'	PUNCT
ftr-450	900	11	412(b)(2)(b	412(b)(2)(b	PROPN
ftr-450	900	12	)	)	PUNCT
ftr-450	900	13	.	.	PUNCT
ftr-450	901	1	164	164	NUM
ftr-450	901	2	.	.	PUNCT
ftr-450	902	1	if	if	SCONJ
ftr-450	902	2	,	,	PUNCT
ftr-450	902	3	for	for	ADP
ftr-450	902	4	example	example	NOUN
ftr-450	902	5	,	,	PUNCT
ftr-450	902	6	there	there	PRON
ftr-450	902	7	were	be	VERB
ftr-450	902	8	substantially	substantially	ADV
ftr-450	902	9	higher	high	ADJ
ftr-450	902	10	turnovers	turnover	NOUN
ftr-450	902	11	among	among	ADP
ftr-450	902	12	nonvested	nonvested	ADJ
ftr-450	902	13	participants	participant	NOUN
ftr-450	902	14	,	,	PUNCT
ftr-450	902	15	there	there	PRON
ftr-450	902	16	may	may	AUX
ftr-450	902	17	be	be	AUX
ftr-450	902	18	sufficient	sufficient	ADJ
ftr-450	902	19	forfeitures	forfeiture	NOUN
ftr-450	902	20	to	to	PART
ftr-450	902	21	offset	offset	VERB
ftr-450	902	22	an	an	DET
ftr-450	902	23	incorrect	incorrect	ADJ
ftr-450	902	24	interest	interest	NOUN
ftr-450	902	25	rate	rate	NOUN
ftr-450	902	26	assumption	assumption	NOUN
ftr-450	902	27	.	.	PUNCT
ftr-450	903	1	see	see	VERB
ftr-450	903	2	halperin	halperin	NOUN
ftr-450	903	3	,	,	PUNCT
ftr-450	903	4	supra	supra	PROPN
ftr-450	903	5	note	note	PROPN
ftr-450	903	6	7	7	NUM
ftr-450	903	7	,	,	PUNCT
ftr-450	903	8	at	at	ADP
ftr-450	903	9	772	772	NUM
ftr-450	903	10	-	-	SYM
ftr-450	903	11	73	73	NUM
ftr-450	903	12	.	.	PUNCT
ftr-450	904	1	165	165	NUM
ftr-450	904	2	.	.	PUNCT
ftr-450	905	1	see	see	PROPN
ftr-450	905	2	jefferson	jefferson	PROPN
ftr-450	905	3	,	,	PUNCT
ftr-450	905	4	supra	supra	PROPN
ftr-450	905	5	note	note	PROPN
ftr-450	905	6	26	26	NUM
ftr-450	905	7	,	,	PUNCT
ftr-450	905	8	at	at	ADP
ftr-450	905	9	11	11	NUM
ftr-450	905	10	.	.	PUNCT
ftr-450	906	1	166	166	NUM
ftr-450	906	2	.	.	PUNCT
ftr-450	907	1	i	i	PRON
ftr-450	907	2	d.	d.	PROPN
ftr-450	907	3	,	,	PUNCT
ftr-450	907	4	at	at	ADP
ftr-450	907	5	12	12	NUM
ftr-450	907	6	.	.	PUNCT
ftr-450	908	1	644	644	NUM
ftr-450	908	2	florida	florida	PROPN
ftr-450	908	3	tax	tax	NOUN
ftr-450	908	4	review	review	NOUN
ftr-450	908	5	[	[	X
ftr-450	908	6	vol	vol	NOUN
ftr-450	908	7	.	.	PUNCT
ftr-450	908	8	4:9	4:9	NUM
ftr-450	908	9	when	when	SCONJ
ftr-450	908	10	a	a	DET
ftr-450	908	11	defined	define	VERB
ftr-450	908	12	benefit	benefit	NOUN
ftr-450	908	13	plan	plan	NOUN
ftr-450	908	14	terminates	terminate	VERB
ftr-450	908	15	with	with	ADP
ftr-450	908	16	insufficient	insufficient	ADJ
ftr-450	908	17	assets	asset	NOUN
ftr-450	908	18	,	,	PUNCT
ftr-450	908	19	the	the	DET
ftr-450	908	20	pbgc	pbgc	PROPN
ftr-450	908	21	pays	pay	VERB
ftr-450	908	22	the	the	DET
ftr-450	908	23	plan	plan	NOUN
ftr-450	909	1	=	=	SYM
ftr-450	909	2	s	s	PART
ftr-450	909	3	vested	vest	VERB
ftr-450	909	4	accrued	accrue	VERB
ftr-450	909	5	benefits	benefit	NOUN
ftr-450	909	6	at	at	ADP
ftr-450	909	7	the	the	DET
ftr-450	909	8	time	time	NOUN
ftr-450	909	9	of	of	ADP
ftr-450	909	10	termination.167	termination.167	NOUN
ftr-450	909	11	accordingly	accordingly	ADV
ftr-450	909	12	,	,	PUNCT
ftr-450	909	13	the	the	DET
ftr-450	909	14	pbgc	pbgc	PROPN
ftr-450	909	15	insures	insure	VERB
ftr-450	909	16	plan	plan	NOUN
ftr-450	909	17	participants	participant	NOUN
ftr-450	909	18	against	against	ADP
ftr-450	909	19	shortfalls	shortfall	NOUN
ftr-450	909	20	that	that	PRON
ftr-450	909	21	arise	arise	VERB
ftr-450	909	22	from	from	ADP
ftr-450	909	23	the	the	DET
ftr-450	909	24	differences	difference	NOUN
ftr-450	909	25	in	in	ADP
ftr-450	909	26	the	the	DET
ftr-450	909	27	estimated	estimate	VERB
ftr-450	909	28	funding	funding	NOUN
ftr-450	909	29	cost	cost	NOUN
ftr-450	909	30	and	and	CCONJ
ftr-450	909	31	the	the	DET
ftr-450	909	32	actual	actual	ADJ
ftr-450	909	33	cost	cost	NOUN
ftr-450	909	34	of	of	ADP
ftr-450	909	35	a	a	DET
ftr-450	909	36	defined	define	VERB
ftr-450	909	37	benefit	benefit	NOUN
ftr-450	909	38	plan.168	plan.168	NOUN
ftr-450	909	39	regardless	regardless	ADV
ftr-450	909	40	of	of	ADP
ftr-450	909	41	which	which	PRON
ftr-450	909	42	actuarial	actuarial	ADJ
ftr-450	909	43	assumption	assumption	NOUN
ftr-450	909	44	is	be	AUX
ftr-450	909	45	inaccurate	inaccurate	ADJ
ftr-450	909	46	,	,	PUNCT
ftr-450	909	47	all	all	DET
ftr-450	909	48	deficiencies	deficiency	NOUN
ftr-450	909	49	are	be	AUX
ftr-450	909	50	treated	treat	VERB
ftr-450	909	51	the	the	DET
ftr-450	909	52	same	same	ADJ
ftr-450	909	53	.	.	PUNCT
ftr-450	910	1	if	if	SCONJ
ftr-450	910	2	a	a	DET
ftr-450	910	3	plan	plan	NOUN
ftr-450	910	4	experienced	experience	VERB
ftr-450	910	5	losses	loss	NOUN
ftr-450	910	6	due	due	ADP
ftr-450	910	7	to	to	ADP
ftr-450	910	8	an	an	DET
ftr-450	910	9	erroneous	erroneous	ADJ
ftr-450	910	10	turnover	turnover	NOUN
ftr-450	910	11	assumption	assumption	NOUN
ftr-450	910	12	and	and	CCONJ
ftr-450	910	13	ultimately	ultimately	ADV
ftr-450	910	14	terminated	terminate	VERB
ftr-450	910	15	,	,	PUNCT
ftr-450	910	16	the	the	DET
ftr-450	910	17	pbgc	pbgc	PROPN
ftr-450	910	18	would	would	AUX
ftr-450	910	19	be	be	AUX
ftr-450	910	20	liable	liable	ADJ
ftr-450	910	21	for	for	ADP
ftr-450	910	22	the	the	DET
ftr-450	910	23	unfunded	unfunded	ADJ
ftr-450	910	24	vested	vested	ADJ
ftr-450	910	25	accrued	accrue	VERB
ftr-450	910	26	benefits	benefit	NOUN
ftr-450	910	27	.	.	PUNCT
ftr-450	911	1	similarly	similarly	ADV
ftr-450	911	2	,	,	PUNCT
ftr-450	911	3	if	if	SCONJ
ftr-450	911	4	the	the	DET
ftr-450	911	5	deficiency	deficiency	NOUN
ftr-450	911	6	were	be	AUX
ftr-450	911	7	attributable	attributable	ADJ
ftr-450	911	8	to	to	ADP
ftr-450	911	9	an	an	DET
ftr-450	911	10	erroneous	erroneous	ADJ
ftr-450	911	11	interest	interest	NOUN
ftr-450	911	12	rate	rate	NOUN
ftr-450	911	13	assumption	assumption	NOUN
ftr-450	911	14	,	,	PUNCT
ftr-450	911	15	the	the	DET
ftr-450	911	16	pbgc	pbgc	PROPN
ftr-450	911	17	would	would	AUX
ftr-450	911	18	also	also	ADV
ftr-450	911	19	be	be	AUX
ftr-450	911	20	liable.169	liable.169	NOUN
ftr-450	911	21	in	in	ADP
ftr-450	911	22	reality	reality	NOUN
ftr-450	911	23	,	,	PUNCT
ftr-450	911	24	the	the	DET
ftr-450	911	25	latter	latter	ADJ
ftr-450	911	26	situation	situation	NOUN
ftr-450	911	27	is	be	AUX
ftr-450	911	28	more	more	ADV
ftr-450	911	29	likely	likely	ADJ
ftr-450	911	30	to	to	ADP
ftr-450	911	31	occur.170	occur.170	NOUN
ftr-450	911	32	because	because	SCONJ
ftr-450	911	33	the	the	DET
ftr-450	911	34	interest	interest	NOUN
ftr-450	911	35	rate	rate	NOUN
ftr-450	911	36	assumption	assumption	NOUN
ftr-450	911	37	typically	typically	ADV
ftr-450	911	38	reflects	reflect	VERB
ftr-450	911	39	the	the	DET
ftr-450	911	40	long	long	ADJ
ftr-450	911	41	-	-	PUNCT
ftr-450	911	42	term	term	NOUN
ftr-450	911	43	nature	nature	NOUN
ftr-450	911	44	of	of	ADP
ftr-450	911	45	the	the	DET
ftr-450	911	46	pension	pension	NOUN
ftr-450	911	47	obligations	obligation	NOUN
ftr-450	911	48	,	,	PUNCT
ftr-450	911	49	a	a	DET
ftr-450	911	50	change	change	NOUN
ftr-450	911	51	in	in	ADP
ftr-450	911	52	the	the	DET
ftr-450	911	53	interest	interest	NOUN
ftr-450	911	54	rate	rate	NOUN
ftr-450	911	55	assumption	assumption	NOUN
ftr-450	911	56	affects	affect	VERB
ftr-450	911	57	the	the	DET
ftr-450	911	58	valuation	valuation	NOUN
ftr-450	911	59	results	result	VERB
ftr-450	911	60	more	more	ADJ
ftr-450	911	61	than	than	ADP
ftr-450	911	62	a	a	DET
ftr-450	911	63	change	change	NOUN
ftr-450	911	64	in	in	ADP
ftr-450	911	65	any	any	DET
ftr-450	911	66	other	other	ADJ
ftr-450	911	67	actuarial	actuarial	NOUN
ftr-450	911	68	assumption.171	assumption.171	ADV
ftr-450	911	69	although	although	SCONJ
ftr-450	911	70	the	the	DET
ftr-450	911	71	impact	impact	NOUN
ftr-450	911	72	of	of	ADP
ftr-450	911	73	an	an	DET
ftr-450	911	74	inaccurate	inaccurate	ADJ
ftr-450	911	75	interest	interest	NOUN
ftr-450	911	76	rate	rate	NOUN
ftr-450	911	77	assumption	assumption	NOUN
ftr-450	911	78	depends	depend	VERB
ftr-450	911	79	upon	upon	SCONJ
ftr-450	911	80	the	the	DET
ftr-450	911	81	number	number	NOUN
ftr-450	911	82	of	of	ADP
ftr-450	911	83	years	year	NOUN
ftr-450	911	84	involved	involve	VERB
ftr-450	911	85	,	,	PUNCT
ftr-450	911	86	the	the	DET
ftr-450	911	87	age	age	NOUN
ftr-450	911	88	distribution	distribution	NOUN
ftr-450	911	89	of	of	ADP
ftr-450	911	90	plan	plan	NOUN
ftr-450	911	91	participants	participant	NOUN
ftr-450	911	92	,	,	PUNCT
ftr-450	911	93	and	and	CCONJ
ftr-450	911	94	the	the	DET
ftr-450	911	95	weighting	weighting	NOUN
ftr-450	911	96	of	of	ADP
ftr-450	911	97	plan	plan	NOUN
ftr-450	911	98	liabilities,172	liabilities,172	NOUN
ftr-450	911	99	the	the	DET
ftr-450	911	100	rule	rule	NOUN
ftr-450	911	101	of	of	ADP
ftr-450	911	102	thumb	thumb	NOUN
ftr-450	911	103	to	to	ADP
ftr-450	911	104	which	which	PRON
ftr-450	911	105	actuaries	actuary	NOUN
ftr-450	911	106	generally	generally	ADV
ftr-450	911	107	adhere	adhere	VERB
ftr-450	911	108	is	be	AUX
ftr-450	911	109	that	that	SCONJ
ftr-450	911	110	a	a	DET
ftr-450	911	111	2	2	NUM
ftr-450	911	112	%	%	NOUN
ftr-450	911	113	change	change	NOUN
ftr-450	911	114	in	in	ADP
ftr-450	911	115	the	the	DET
ftr-450	911	116	interest	interest	NOUN
ftr-450	911	117	rate	rate	NOUN
ftr-450	911	118	results	result	NOUN
ftr-450	911	119	in	in	ADP
ftr-450	911	120	a	a	DET
ftr-450	911	121	change	change	NOUN
ftr-450	911	122	in	in	ADP
ftr-450	911	123	liabilities	liability	NOUN
ftr-450	911	124	of	of	ADP
ftr-450	911	125	167	167	NUM
ftr-450	911	126	.	.	PUNCT
ftr-450	912	1	after	after	ADP
ftr-450	912	2	five	five	NUM
ftr-450	912	3	years	year	NOUN
ftr-450	912	4	of	of	ADP
ftr-450	912	5	participation	participation	NOUN
ftr-450	912	6	,	,	PUNCT
ftr-450	912	7	the	the	DET
ftr-450	912	8	pbgc	pbgc	PROPN
ftr-450	912	9	guarantees	guarantee	VERB
ftr-450	912	10	the	the	DET
ftr-450	912	11	participant	participant	NOUN
ftr-450	912	12	=	=	SYM
ftr-450	912	13	s	s	PART
ftr-450	912	14	vested	vest	VERB
ftr-450	912	15	accrued	accrue	VERB
ftr-450	912	16	benefits	benefit	NOUN
ftr-450	912	17	.	.	PUNCT
ftr-450	913	1	in	in	ADP
ftr-450	913	2	order	order	NOUN
ftr-450	913	3	to	to	PART
ftr-450	913	4	fund	fund	VERB
ftr-450	913	5	the	the	DET
ftr-450	913	6	cost	cost	NOUN
ftr-450	913	7	of	of	ADP
ftr-450	913	8	the	the	DET
ftr-450	913	9	benefits	benefit	NOUN
ftr-450	913	10	,	,	PUNCT
ftr-450	913	11	the	the	DET
ftr-450	913	12	pbgc	pbgc	PROPN
ftr-450	913	13	uses	use	VERB
ftr-450	913	14	the	the	DET
ftr-450	913	15	assets	asset	NOUN
ftr-450	913	16	held	hold	VERB
ftr-450	913	17	by	by	ADP
ftr-450	913	18	the	the	DET
ftr-450	913	19	underfunded	underfunded	ADJ
ftr-450	913	20	plan	plan	NOUN
ftr-450	913	21	and	and	CCONJ
ftr-450	913	22	then	then	ADV
ftr-450	913	23	makes	make	VERB
ftr-450	913	24	up	up	ADP
ftr-450	913	25	the	the	DET
ftr-450	913	26	shortfall	shortfall	NOUN
ftr-450	913	27	with	with	ADP
ftr-450	913	28	its	its	PRON
ftr-450	913	29	own	own	ADJ
ftr-450	913	30	funds	fund	NOUN
ftr-450	913	31	.	.	PUNCT
ftr-450	914	1	daniel	daniel	PROPN
ftr-450	914	2	keating	keating	PROPN
ftr-450	914	3	,	,	PUNCT
ftr-450	914	4	pension	pension	NOUN
ftr-450	914	5	insurance	insurance	NOUN
ftr-450	914	6	,	,	PUNCT
ftr-450	914	7	bankruptcy	bankruptcy	NOUN
ftr-450	914	8	and	and	CCONJ
ftr-450	914	9	moral	moral	ADJ
ftr-450	914	10	hazard	hazard	NOUN
ftr-450	914	11	,	,	PUNCT
ftr-450	914	12	1991	1991	NUM
ftr-450	914	13	wis	wis	NOUN
ftr-450	914	14	.	.	PUNCT
ftr-450	915	1	l.	l.	PROPN
ftr-450	915	2	rev	rev	PROPN
ftr-450	915	3	.	.	PROPN
ftr-450	915	4	65	65	NUM
ftr-450	915	5	,	,	PUNCT
ftr-450	915	6	70	70	NUM
ftr-450	915	7	(	(	PUNCT
ftr-450	915	8	1991	1991	NUM
ftr-450	915	9	)	)	PUNCT
ftr-450	915	10	.	.	PUNCT
ftr-450	916	1	168	168	NUM
ftr-450	916	2	.	.	PUNCT
ftr-450	917	1	the	the	DET
ftr-450	917	2	use	use	NOUN
ftr-450	917	3	of	of	ADP
ftr-450	917	4	different	different	ADJ
ftr-450	917	5	funding	funding	NOUN
ftr-450	917	6	methods	method	NOUN
ftr-450	917	7	could	could	AUX
ftr-450	917	8	impact	impact	VERB
ftr-450	917	9	whether	whether	SCONJ
ftr-450	917	10	a	a	DET
ftr-450	917	11	plan	plan	NOUN
ftr-450	917	12	has	have	VERB
ftr-450	917	13	an	an	DET
ftr-450	917	14	actual	actual	ADJ
ftr-450	917	15	funding	funding	NOUN
ftr-450	917	16	deficiency	deficiency	NOUN
ftr-450	917	17	or	or	CCONJ
ftr-450	917	18	not	not	PART
ftr-450	917	19	.	.	PUNCT
ftr-450	918	1	see	see	VERB
ftr-450	918	2	jefferson	jefferson	PROPN
ftr-450	918	3	,	,	PUNCT
ftr-450	918	4	supra	supra	PROPN
ftr-450	918	5	note	note	PROPN
ftr-450	918	6	26	26	NUM
ftr-450	918	7	,	,	PUNCT
ftr-450	918	8	at	at	ADP
ftr-450	918	9	31	31	NUM
ftr-450	918	10	-	-	SYM
ftr-450	918	11	32	32	NUM
ftr-450	918	12	;	;	PUNCT
ftr-450	918	13	see	see	VERB
ftr-450	918	14	generally	generally	ADV
ftr-450	918	15	norman	norman	PROPN
ftr-450	918	16	p.	p.	PROPN
ftr-450	918	17	stein	stein	PROPN
ftr-450	918	18	,	,	PUNCT
ftr-450	918	19	reversions	reversion	NOUN
ftr-450	918	20	from	from	ADP
ftr-450	918	21	pension	pension	NOUN
ftr-450	918	22	plans	plan	NOUN
ftr-450	918	23	:	:	PUNCT
ftr-450	918	24	history	history	NOUN
ftr-450	918	25	,	,	PUNCT
ftr-450	918	26	policies	policy	NOUN
ftr-450	918	27	,	,	PUNCT
ftr-450	918	28	and	and	CCONJ
ftr-450	918	29	prospects	prospect	NOUN
ftr-450	918	30	,	,	PUNCT
ftr-450	918	31	44	44	NUM
ftr-450	918	32	tax	tax	NOUN
ftr-450	918	33	l.	l.	PROPN
ftr-450	918	34	rev	rev	PROPN
ftr-450	918	35	.	.	PROPN
ftr-450	919	1	259	259	NUM
ftr-450	919	2	,	,	PUNCT
ftr-450	919	3	265	265	NUM
ftr-450	919	4	-	-	SYM
ftr-450	919	5	67	67	NUM
ftr-450	919	6	(	(	PUNCT
ftr-450	919	7	1989	1989	NUM
ftr-450	919	8	)	)	PUNCT
ftr-450	919	9	.	.	PUNCT
ftr-450	920	1	169	169	NUM
ftr-450	920	2	.	.	PUNCT
ftr-450	920	3	provided	provide	VERB
ftr-450	920	4	the	the	DET
ftr-450	920	5	assumptions	assumption	NOUN
ftr-450	920	6	are	be	AUX
ftr-450	920	7	reasonable	reasonable	ADJ
ftr-450	920	8	.	.	PUNCT
ftr-450	921	1	170	170	NUM
ftr-450	921	2	.	.	PUNCT
ftr-450	922	1	see	see	VERB
ftr-450	922	2	jefferson	jefferson	PROPN
ftr-450	922	3	,	,	PUNCT
ftr-450	922	4	supra	supra	PROPN
ftr-450	922	5	note	note	PROPN
ftr-450	922	6	26	26	NUM
ftr-450	922	7	,	,	PUNCT
ftr-450	922	8	at	at	ADP
ftr-450	922	9	54	54	NUM
ftr-450	922	10	.	.	PUNCT
ftr-450	923	1	171	171	NUM
ftr-450	923	2	.	.	PUNCT
ftr-450	924	1	i	i	PRON
ftr-450	924	2	d.	d.	PROPN
ftr-450	924	3	,	,	PUNCT
ftr-450	924	4	at	at	ADP
ftr-450	924	5	54	54	NUM
ftr-450	924	6	.	.	PUNCT
ftr-450	925	1	a	a	DET
ftr-450	925	2	long	long	ADJ
ftr-450	925	3	term	term	NOUN
ftr-450	925	4	interest	interest	NOUN
ftr-450	925	5	rate	rate	NOUN
ftr-450	925	6	assumption	assumption	NOUN
ftr-450	925	7	is	be	AUX
ftr-450	925	8	very	very	ADV
ftr-450	925	9	difficult	difficult	ADJ
ftr-450	925	10	to	to	PART
ftr-450	925	11	project	project	VERB
ftr-450	925	12	with	with	ADP
ftr-450	925	13	certainty	certainty	PROPN
ftr-450	925	14	.	.	PUNCT
ftr-450	926	1	the	the	DET
ftr-450	926	2	impact	impact	NOUN
ftr-450	926	3	of	of	ADP
ftr-450	926	4	the	the	DET
ftr-450	926	5	valuation	valuation	NOUN
ftr-450	926	6	interest	interest	NOUN
ftr-450	926	7	rate	rate	NOUN
ftr-450	926	8	on	on	ADP
ftr-450	926	9	pension	pension	NOUN
ftr-450	926	10	costs	cost	NOUN
ftr-450	926	11	estimates	estimate	NOUN
ftr-450	926	12	depends	depend	VERB
ftr-450	926	13	upon	upon	SCONJ
ftr-450	926	14	the	the	DET
ftr-450	926	15	number	number	NOUN
ftr-450	926	16	of	of	ADP
ftr-450	926	17	years	year	NOUN
ftr-450	926	18	involved	involve	VERB
ftr-450	926	19	in	in	ADP
ftr-450	926	20	the	the	DET
ftr-450	926	21	interest	interest	NOUN
ftr-450	926	22	discount	discount	NOUN
ftr-450	926	23	,	,	PUNCT
ftr-450	926	24	therefore	therefore	ADV
ftr-450	926	25	,	,	PUNCT
ftr-450	926	26	different	different	ADJ
ftr-450	926	27	parts	part	NOUN
ftr-450	926	28	of	of	ADP
ftr-450	926	29	the	the	DET
ftr-450	926	30	evaluation	evaluation	NOUN
ftr-450	926	31	are	be	AUX
ftr-450	926	32	affected	affect	VERB
ftr-450	926	33	differently	differently	ADV
ftr-450	926	34	by	by	ADP
ftr-450	926	35	a	a	DET
ftr-450	926	36	change	change	NOUN
ftr-450	926	37	in	in	ADP
ftr-450	926	38	the	the	DET
ftr-450	926	39	valuation	valuation	NOUN
ftr-450	926	40	interest	interest	NOUN
ftr-450	926	41	rate	rate	NOUN
ftr-450	926	42	assumption	assumption	NOUN
ftr-450	926	43	.	.	PUNCT
ftr-450	927	1	however	however	ADV
ftr-450	927	2	,	,	PUNCT
ftr-450	927	3	there	there	PRON
ftr-450	927	4	is	be	VERB
ftr-450	927	5	a	a	DET
ftr-450	927	6	rule	rule	NOUN
ftr-450	927	7	of	of	ADP
ftr-450	927	8	thumb	thumb	NOUN
ftr-450	927	9	to	to	PART
ftr-450	927	10	estimate	estimate	VERB
ftr-450	927	11	the	the	DET
ftr-450	927	12	effect	effect	NOUN
ftr-450	927	13	on	on	ADP
ftr-450	927	14	liabilities	liability	NOUN
ftr-450	927	15	of	of	ADP
ftr-450	927	16	a	a	DET
ftr-450	927	17	change	change	NOUN
ftr-450	927	18	in	in	ADP
ftr-450	927	19	the	the	DET
ftr-450	927	20	interests	interest	NOUN
ftr-450	927	21	assumption	assumption	NOUN
ftr-450	927	22	.	.	PUNCT
ftr-450	928	1	see	see	VERB
ftr-450	928	2	i	i	PRON
ftr-450	928	3	d.	d.	PROPN
ftr-450	928	4	,	,	PUNCT
ftr-450	928	5	at	at	ADP
ftr-450	928	6	34	34	NUM
ftr-450	928	7	n.181	n.181	NOUN
ftr-450	928	8	(	(	PUNCT
ftr-450	928	9	citing	cite	VERB
ftr-450	928	10	stuart	stuart	PROPN
ftr-450	928	11	g.	g.	PROPN
ftr-450	928	12	schoenly	schoenly	PROPN
ftr-450	928	13	,	,	PUNCT
ftr-450	928	14	pension	pension	NOUN
ftr-450	928	15	topics	topic	NOUN
ftr-450	928	16	10	10	NUM
ftr-450	928	17	-	-	SYM
ftr-450	928	18	11	11	NUM
ftr-450	928	19	(	(	PUNCT
ftr-450	928	20	1991	1991	NUM
ftr-450	928	21	)	)	PUNCT
ftr-450	928	22	(	(	PUNCT
ftr-450	928	23	society	society	NOUN
ftr-450	928	24	of	of	ADP
ftr-450	928	25	actuaries	actuary	NOUN
ftr-450	928	26	no	no	ADP
ftr-450	928	27	.	.	PUNCT
ftr-450	929	1	460	460	NUM
ftr-450	929	2	-	-	SYM
ftr-450	929	3	24	24	NUM
ftr-450	929	4	-	-	PUNCT
ftr-450	929	5	91	91	NUM
ftr-450	929	6	)	)	PUNCT
ftr-450	929	7	)	)	PUNCT
ftr-450	929	8	.	.	PUNCT
ftr-450	930	1	172	172	X
ftr-450	930	2	.	.	PUNCT
ftr-450	931	1	the	the	DET
ftr-450	931	2	following	follow	VERB
ftr-450	931	3	comparisons	comparison	NOUN
ftr-450	931	4	illustrate	illustrate	VERB
ftr-450	931	5	the	the	DET
ftr-450	931	6	relationship	relationship	NOUN
ftr-450	931	7	between	between	ADP
ftr-450	931	8	age	age	NOUN
ftr-450	931	9	and	and	CCONJ
ftr-450	931	10	liability	liability	NOUN
ftr-450	931	11	:	:	PUNCT
ftr-450	931	12	age	age	NOUN
ftr-450	931	13	7	7	NUM
ftr-450	931	14	%	%	NOUN
ftr-450	931	15	factor	factor	NOUN
ftr-450	931	16	as	as	ADP
ftr-450	931	17	8	8	NUM
ftr-450	931	18	%	%	NOUN
ftr-450	931	19	factor	factor	NOUN
ftr-450	931	20	as	as	ADP
ftr-450	931	21	a	a	DET
ftr-450	931	22	%	%	NOUN
ftr-450	931	23	of	of	ADP
ftr-450	931	24	6	6	NUM
ftr-450	931	25	%	%	NOUN
ftr-450	931	26	factor	factor	NOUN
ftr-450	931	27	a	a	DET
ftr-450	931	28	%	%	NOUN
ftr-450	931	29	of	of	ADP
ftr-450	931	30	7	7	NUM
ftr-450	931	31	%	%	NOUN
ftr-450	931	32	factor	factor	NOUN
ftr-450	931	33	25	25	NUM
ftr-450	931	34	deferred	defer	VERB
ftr-450	931	35	life	life	NOUN
ftr-450	931	36	annuity	annuity	NOUN
ftr-450	931	37	commencing	commencing	NOUN
ftr-450	931	38	at	at	ADP
ftr-450	931	39	age	age	NOUN
ftr-450	931	40	65	65	NUM
ftr-450	931	41	64.2	64.2	NUM
ftr-450	931	42	%	%	NOUN
ftr-450	931	43	64.7	64.7	NUM
ftr-450	931	44	%	%	NOUN
ftr-450	931	45	45	45	NUM
ftr-450	931	46	deferred	defer	VERB
ftr-450	931	47	life	life	NOUN
ftr-450	931	48	annuity	annuity	NOUN
ftr-450	931	49	commencing	commencing	NOUN
ftr-450	931	50	at	at	ADP
ftr-450	931	51	age	age	NOUN
ftr-450	931	52	65	65	NUM
ftr-450	931	53	77.5	77.5	NUM
ftr-450	931	54	%	%	NOUN
ftr-450	931	55	77.9	77.9	NUM
ftr-450	931	56	%	%	NOUN
ftr-450	931	57	65	65	NUM
ftr-450	931	58	life	life	NOUN
ftr-450	931	59	annuity	annuity	NOUN
ftr-450	931	60	93.5	93.5	NUM
ftr-450	931	61	%	%	NOUN
ftr-450	931	62	93.8	93.8	NUM
ftr-450	931	63	%	%	NOUN
ftr-450	931	64	schoenly	schoenly	NOUN
ftr-450	931	65	,	,	PUNCT
ftr-450	931	66	supra	supra	ADJ
ftr-450	931	67	note	note	NOUN
ftr-450	931	68	171	171	NUM
ftr-450	931	69	,	,	PUNCT
ftr-450	931	70	at	at	ADP
ftr-450	931	71	19	19	NUM
ftr-450	931	72	.	.	NOUN
ftr-450	931	73	2000	2000	NUM
ftr-450	931	74	]	]	PUNCT
ftr-450	932	1	rethinking	rethink	VERB
ftr-450	932	2	the	the	DET
ftr-450	932	3	risk	risk	NOUN
ftr-450	932	4	of	of	ADP
ftr-450	932	5	defined	define	VERB
ftr-450	932	6	contribution	contribution	NOUN
ftr-450	932	7	plans	plan	VERB
ftr-450	932	8	645	645	NUM
ftr-450	932	9	approximately	approximately	ADV
ftr-450	932	10	6	6	NUM
ftr-450	932	11	%	%	NOUN
ftr-450	932	12	in	in	ADP
ftr-450	932	13	a	a	DET
ftr-450	932	14	valuation	valuation	NOUN
ftr-450	932	15	period.173	period.173	NOUN
ftr-450	932	16	thus	thus	ADV
ftr-450	932	17	,	,	PUNCT
ftr-450	932	18	accuracy	accuracy	NOUN
ftr-450	932	19	of	of	ADP
ftr-450	932	20	the	the	DET
ftr-450	932	21	interest	interest	NOUN
ftr-450	932	22	rate	rate	NOUN
ftr-450	932	23	assumption	assumption	NOUN
ftr-450	932	24	is	be	AUX
ftr-450	932	25	especially	especially	ADV
ftr-450	932	26	critical	critical	ADJ
ftr-450	932	27	in	in	ADP
ftr-450	932	28	preventing	prevent	VERB
ftr-450	932	29	shortfalls	shortfall	NOUN
ftr-450	932	30	.	.	PUNCT
ftr-450	933	1	assuming	assume	VERB
ftr-450	933	2	all	all	DET
ftr-450	933	3	other	other	ADJ
ftr-450	933	4	assumptions	assumption	NOUN
ftr-450	933	5	are	be	AUX
ftr-450	933	6	correct	correct	ADJ
ftr-450	933	7	,	,	PUNCT
ftr-450	933	8	when	when	SCONJ
ftr-450	933	9	a	a	DET
ftr-450	933	10	plan	plan	NOUN
ftr-450	933	11	experiences	experience	VERB
ftr-450	933	12	losses	loss	NOUN
ftr-450	933	13	due	due	ADJ
ftr-450	933	14	to	to	ADP
ftr-450	933	15	erroneous	erroneous	ADJ
ftr-450	933	16	interest	interest	NOUN
ftr-450	933	17	rate	rate	NOUN
ftr-450	933	18	assumptions	assumption	NOUN
ftr-450	933	19	,	,	PUNCT
ftr-450	933	20	a	a	DET
ftr-450	933	21	funding	funding	NOUN
ftr-450	933	22	deficiency	deficiency	NOUN
ftr-450	933	23	would	would	AUX
ftr-450	933	24	result.174	result.174	VERB
ftr-450	933	25	in	in	ADP
ftr-450	933	26	such	such	ADJ
ftr-450	933	27	cases	case	NOUN
ftr-450	933	28	,	,	PUNCT
ftr-450	933	29	if	if	SCONJ
ftr-450	933	30	the	the	DET
ftr-450	933	31	plan	plan	NOUN
ftr-450	933	32	terminated	terminate	VERB
ftr-450	933	33	,	,	PUNCT
ftr-450	933	34	and	and	CCONJ
ftr-450	933	35	the	the	DET
ftr-450	933	36	employer	employer	NOUN
ftr-450	933	37	were	be	AUX
ftr-450	933	38	unable	unable	ADJ
ftr-450	933	39	to	to	PART
ftr-450	933	40	make	make	VERB
ftr-450	933	41	an	an	DET
ftr-450	933	42	additional	additional	ADJ
ftr-450	933	43	contribution	contribution	NOUN
ftr-450	933	44	,	,	PUNCT
ftr-450	933	45	the	the	DET
ftr-450	933	46	pbgc	pbgc	PROPN
ftr-450	933	47	would	would	AUX
ftr-450	933	48	pay	pay	VERB
ftr-450	933	49	the	the	DET
ftr-450	933	50	unfunded	unfunded	ADJ
ftr-450	933	51	vested	vest	VERB
ftr-450	933	52	accrued	accrue	VERB
ftr-450	933	53	benefits.175	benefits.175	VERB
ftr-450	933	54	when	when	SCONJ
ftr-450	933	55	the	the	DET
ftr-450	933	56	pbgc	pbgc	PROPN
ftr-450	933	57	pays	pay	VERB
ftr-450	933	58	any	any	DET
ftr-450	933	59	portion	portion	NOUN
ftr-450	933	60	of	of	ADP
ftr-450	933	61	the	the	DET
ftr-450	933	62	retirement	retirement	NOUN
ftr-450	933	63	benefits	benefit	NOUN
ftr-450	933	64	in	in	ADP
ftr-450	933	65	plans	plan	NOUN
ftr-450	933	66	in	in	ADP
ftr-450	933	67	which	which	PRON
ftr-450	933	68	all	all	DET
ftr-450	933	69	actuarial	actuarial	ADJ
ftr-450	933	70	assumptions	assumption	NOUN
ftr-450	933	71	other	other	ADJ
ftr-450	933	72	than	than	ADP
ftr-450	933	73	the	the	DET
ftr-450	933	74	interest	interest	NOUN
ftr-450	933	75	rate	rate	NOUN
ftr-450	933	76	assumption	assumption	NOUN
ftr-450	933	77	are	be	AUX
ftr-450	933	78	correct	correct	ADJ
ftr-450	933	79	,	,	PUNCT
ftr-450	933	80	the	the	DET
ftr-450	933	81	pbgc	pbgc	PROPN
ftr-450	933	82	effectively	effectively	ADV
ftr-450	933	83	insures	insure	VERB
ftr-450	933	84	a	a	DET
ftr-450	933	85	minimum	minimum	ADJ
ftr-450	933	86	investment	investment	NOUN
ftr-450	933	87	return	return	NOUN
ftr-450	933	88	.	.	PUNCT
ftr-450	934	1	therefore	therefore	ADV
ftr-450	934	2	,	,	PUNCT
ftr-450	934	3	participants	participant	NOUN
ftr-450	934	4	in	in	ADP
ftr-450	934	5	defined	define	VERB
ftr-450	934	6	benefit	benefit	NOUN
ftr-450	934	7	plans	plan	NOUN
ftr-450	934	8	are	be	AUX
ftr-450	934	9	insured	insure	VERB
ftr-450	934	10	against	against	ADP
ftr-450	934	11	poor	poor	ADJ
ftr-450	934	12	investment	investment	NOUN
ftr-450	934	13	performance	performance	NOUN
ftr-450	934	14	.	.	PUNCT
ftr-450	935	1	the	the	DET
ftr-450	935	2	pbgc	pbgc	PROPN
ftr-450	935	3	=	=	SYM
ftr-450	935	4	s	s	PART
ftr-450	935	5	guarantee	guarantee	NOUN
ftr-450	935	6	of	of	ADP
ftr-450	935	7	a	a	DET
ftr-450	935	8	minimum	minimum	ADJ
ftr-450	935	9	investment	investment	NOUN
ftr-450	935	10	return	return	NOUN
ftr-450	935	11	in	in	ADP
ftr-450	935	12	defined	define	VERB
ftr-450	935	13	benefit	benefit	NOUN
ftr-450	935	14	plans	plan	NOUN
ftr-450	935	15	can	can	AUX
ftr-450	935	16	be	be	AUX
ftr-450	935	17	demonstrated	demonstrate	VERB
ftr-450	935	18	best	good	ADJ
ftr-450	935	19	by	by	ADP
ftr-450	935	20	a	a	DET
ftr-450	935	21	numerical	numerical	ADJ
ftr-450	935	22	illustration	illustration	NOUN
ftr-450	935	23	.	.	PUNCT
ftr-450	936	1	consider	consider	VERB
ftr-450	936	2	a	a	DET
ftr-450	936	3	defined	define	VERB
ftr-450	936	4	benefit	benefit	NOUN
ftr-450	936	5	plan	plan	NOUN
ftr-450	936	6	that	that	PRON
ftr-450	936	7	assumes	assume	VERB
ftr-450	936	8	an	an	DET
ftr-450	936	9	8	8	NUM
ftr-450	936	10	%	%	NOUN
ftr-450	936	11	investment	investment	NOUN
ftr-450	936	12	yield	yield	NOUN
ftr-450	936	13	,	,	PUNCT
ftr-450	936	14	uses	use	VERB
ftr-450	936	15	an	an	DET
ftr-450	936	16	accurate	accurate	ADJ
ftr-450	936	17	mortality	mortality	NOUN
ftr-450	936	18	assumption	assumption	NOUN
ftr-450	936	19	and	and	CCONJ
ftr-450	936	20	salary	salary	NOUN
ftr-450	936	21	scale	scale	NOUN
ftr-450	936	22	projection,176	projection,176	NOUN
ftr-450	936	23	has	have	AUX
ftr-450	936	24	made	make	VERB
ftr-450	936	25	no	no	DET
ftr-450	936	26	past	past	ADJ
ftr-450	936	27	service	service	NOUN
ftr-450	936	28	award	award	NOUN
ftr-450	936	29	,	,	PUNCT
ftr-450	936	30	and	and	CCONJ
ftr-450	936	31	uses	use	VERB
ftr-450	936	32	an	an	DET
ftr-450	936	33	accrual	accrual	ADJ
ftr-450	936	34	formula	formula	NOUN
ftr-450	936	35	of	of	ADP
ftr-450	936	36	2	2	NUM
ftr-450	936	37	%	%	NOUN
ftr-450	936	38	times	time	NOUN
ftr-450	936	39	average	average	PROPN
ftr-450	936	40	compensation	compensation	PROPN
ftr-450	936	41	times	time	NOUN
ftr-450	936	42	years	year	NOUN
ftr-450	936	43	of	of	ADP
ftr-450	936	44	service	service	NOUN
ftr-450	936	45	.	.	PUNCT
ftr-450	937	1	assume	assume	VERB
ftr-450	937	2	employee	employee	NOUN
ftr-450	937	3	x	x	PRON
ftr-450	937	4	is	be	AUX
ftr-450	937	5	age	age	NOUN
ftr-450	937	6	50	50	NUM
ftr-450	937	7	,	,	PUNCT
ftr-450	937	8	100	100	NUM
ftr-450	937	9	%	%	NOUN
ftr-450	937	10	vested	vest	VERB
ftr-450	937	11	,	,	PUNCT
ftr-450	937	12	was	be	AUX
ftr-450	937	13	hired	hire	VERB
ftr-450	937	14	at	at	ADP
ftr-450	937	15	age	age	NOUN
ftr-450	937	16	45	45	NUM
ftr-450	937	17	,	,	PUNCT
ftr-450	937	18	and	and	CCONJ
ftr-450	937	19	received	receive	VERB
ftr-450	937	20	$	$	SYM
ftr-450	937	21	50,000	50,000	NUM
ftr-450	937	22	of	of	ADP
ftr-450	937	23	compensation	compensation	NOUN
ftr-450	937	24	for	for	ADP
ftr-450	937	25	each	each	PRON
ftr-450	937	26	of	of	ADP
ftr-450	937	27	the	the	DET
ftr-450	937	28	last	last	ADJ
ftr-450	937	29	five	five	NUM
ftr-450	937	30	years	year	NOUN
ftr-450	937	31	.	.	PUNCT
ftr-450	938	1	employee	employee	NOUN
ftr-450	938	2	x	x	NOUN
ftr-450	938	3	,	,	PUNCT
ftr-450	938	4	therefore	therefore	ADV
ftr-450	938	5	,	,	PUNCT
ftr-450	938	6	currently	currently	ADV
ftr-450	938	7	has	have	VERB
ftr-450	938	8	an	an	DET
ftr-450	938	9	accrued	accrue	VERB
ftr-450	938	10	benefit	benefit	NOUN
ftr-450	938	11	of	of	ADP
ftr-450	938	12	$	$	SYM
ftr-450	938	13	5,000	5,000	NUM
ftr-450	938	14	per	per	ADP
ftr-450	938	15	year.177	year.177	NOUN
ftr-450	938	16	further	far	ADV
ftr-450	938	17	assume	assume	VERB
ftr-450	938	18	that	that	SCONJ
ftr-450	938	19	over	over	ADP
ftr-450	938	20	the	the	DET
ftr-450	938	21	last	last	ADJ
ftr-450	938	22	five	five	NUM
ftr-450	938	23	years	year	NOUN
ftr-450	938	24	,	,	PUNCT
ftr-450	938	25	the	the	DET
ftr-450	938	26	plan	plan	NOUN
ftr-450	938	27	has	have	AUX
ftr-450	938	28	experienced	experience	VERB
ftr-450	938	29	losses	loss	NOUN
ftr-450	938	30	attributable	attributable	ADJ
ftr-450	938	31	to	to	ADP
ftr-450	938	32	an	an	DET
ftr-450	938	33	actual	actual	ADJ
ftr-450	938	34	7	7	NUM
ftr-450	938	35	%	%	NOUN
ftr-450	938	36	investment	investment	NOUN
ftr-450	938	37	return	return	NOUN
ftr-450	938	38	,	,	PUNCT
ftr-450	938	39	as	as	SCONJ
ftr-450	938	40	compared	compare	VERB
ftr-450	938	41	to	to	ADP
ftr-450	938	42	the	the	DET
ftr-450	938	43	8	8	NUM
ftr-450	938	44	%	%	NOUN
ftr-450	938	45	return	return	NOUN
ftr-450	938	46	assumed	assume	VERB
ftr-450	938	47	by	by	ADP
ftr-450	938	48	the	the	DET
ftr-450	938	49	plan	plan	NOUN
ftr-450	938	50	.	.	PUNCT
ftr-450	939	1	all	all	DET
ftr-450	939	2	other	other	ADJ
ftr-450	939	3	assumptions	assumption	NOUN
ftr-450	939	4	are	be	AUX
ftr-450	939	5	accurate	accurate	ADJ
ftr-450	939	6	.	.	PUNCT
ftr-450	940	1	using	use	VERB
ftr-450	940	2	the	the	DET
ftr-450	940	3	2	2	NUM
ftr-450	940	4	%	%	NOUN
ftr-450	940	5	to	to	PART
ftr-450	940	6	6	6	NUM
ftr-450	940	7	%	%	NOUN
ftr-450	940	8	rule	rule	NOUN
ftr-450	940	9	of	of	ADP
ftr-450	940	10	thumb	thumb	NOUN
ftr-450	940	11	,	,	PUNCT
ftr-450	940	12	there	there	PRON
ftr-450	940	13	would	would	AUX
ftr-450	940	14	be	be	AUX
ftr-450	940	15	a	a	DET
ftr-450	940	16	shortfall	shortfall	NOUN
ftr-450	940	17	of	of	ADP
ftr-450	940	18	approximately	approximately	ADV
ftr-450	940	19	12	12	NUM
ftr-450	940	20	%	%	NOUN
ftr-450	940	21	.	.	PUNCT
ftr-450	941	1	if	if	SCONJ
ftr-450	941	2	the	the	DET
ftr-450	941	3	employer	employer	NOUN
ftr-450	941	4	terminated	terminate	VERB
ftr-450	941	5	the	the	DET
ftr-450	941	6	pension	pension	NOUN
ftr-450	941	7	plan	plan	NOUN
ftr-450	941	8	at	at	ADP
ftr-450	941	9	this	this	DET
ftr-450	941	10	point	point	NOUN
ftr-450	941	11	,	,	PUNCT
ftr-450	941	12	the	the	DET
ftr-450	941	13	shortfall	shortfall	NOUN
ftr-450	941	14	in	in	ADP
ftr-450	941	15	employee	employee	NOUN
ftr-450	941	16	x	x	NOUN
ftr-450	941	17	=	=	NOUN
ftr-450	941	18	s	s	PART
ftr-450	941	19	retirement	retirement	NOUN
ftr-450	941	20	benefit	benefit	NOUN
ftr-450	941	21	would	would	AUX
ftr-450	941	22	be	be	AUX
ftr-450	941	23	provided	provide	VERB
ftr-450	941	24	by	by	ADP
ftr-450	941	25	the	the	DET
ftr-450	941	26	pbgc.178	pbgc.178	NOUN
ftr-450	941	27	in	in	ADP
ftr-450	941	28	other	other	ADJ
ftr-450	941	29	words	word	NOUN
ftr-450	941	30	,	,	PUNCT
ftr-450	941	31	the	the	DET
ftr-450	941	32	pbgc	pbgc	PROPN
ftr-450	941	33	would	would	AUX
ftr-450	941	34	guarantee	guarantee	VERB
ftr-450	941	35	a	a	DET
ftr-450	941	36	retirement	retirement	NOUN
ftr-450	941	37	benefit	benefit	NOUN
ftr-450	941	38	based	base	VERB
ftr-450	941	39	upon	upon	SCONJ
ftr-450	941	40	an	an	DET
ftr-450	941	41	expected	expect	VERB
ftr-450	941	42	investment	investment	NOUN
ftr-450	941	43	return	return	NOUN
ftr-450	941	44	of	of	ADP
ftr-450	941	45	8	8	NUM
ftr-450	941	46	%	%	NOUN
ftr-450	941	47	.	.	PUNCT
ftr-450	942	1	interestingly	interestingly	ADV
ftr-450	942	2	,	,	PUNCT
ftr-450	942	3	in	in	ADP
ftr-450	942	4	a	a	DET
ftr-450	942	5	defined	define	VERB
ftr-450	942	6	contribution	contribution	NOUN
ftr-450	942	7	plan	plan	NOUN
ftr-450	942	8	there	there	PRON
ftr-450	942	9	would	would	AUX
ftr-450	942	10	be	be	AUX
ftr-450	942	11	no	no	DET
ftr-450	942	12	insurance	insurance	NOUN
ftr-450	942	13	protection	protection	NOUN
ftr-450	942	14	if	if	SCONJ
ftr-450	942	15	the	the	DET
ftr-450	942	16	account	account	NOUN
ftr-450	942	17	balances	balance	NOUN
ftr-450	942	18	of	of	ADP
ftr-450	942	19	plan	plan	NOUN
ftr-450	942	20	participants	participant	NOUN
ftr-450	942	21	were	be	AUX
ftr-450	942	22	less	less	ADJ
ftr-450	942	23	than	than	SCONJ
ftr-450	942	24	expected	expect	VERB
ftr-450	942	25	as	as	ADP
ftr-450	942	26	a	a	DET
ftr-450	942	27	result	result	NOUN
ftr-450	942	28	of	of	ADP
ftr-450	942	29	unfavorable	unfavorable	ADJ
ftr-450	942	30	market	market	NOUN
ftr-450	942	31	conditions	condition	NOUN
ftr-450	942	32	.	.	PUNCT
ftr-450	943	1	opponents	opponent	NOUN
ftr-450	943	2	of	of	ADP
ftr-450	943	3	federal	federal	ADJ
ftr-450	943	4	insurance	insurance	NOUN
ftr-450	943	5	for	for	ADP
ftr-450	943	6	defined	define	VERB
ftr-450	943	7	contribution	contribution	NOUN
ftr-450	943	8	plans	plan	NOUN
ftr-450	943	9	argue	argue	VERB
ftr-450	943	10	that	that	SCONJ
ftr-450	943	11	losses	loss	NOUN
ftr-450	943	12	in	in	ADP
ftr-450	943	13	defined	define	VERB
ftr-450	943	14	contribution	contribution	NOUN
ftr-450	943	15	plans	plan	NOUN
ftr-450	943	16	resulting	result	VERB
ftr-450	943	17	from	from	ADP
ftr-450	943	18	market	market	NOUN
ftr-450	943	19	fluctuations	fluctuation	NOUN
ftr-450	943	20	are	be	AUX
ftr-450	943	21	too	too	ADV
ftr-450	943	22	difficult	difficult	ADJ
ftr-450	943	23	to	to	PART
ftr-450	943	24	measure.179	measure.179	VERB
ftr-450	943	25	others	other	NOUN
ftr-450	943	26	argue	argue	VERB
ftr-450	943	27	that	that	SCONJ
ftr-450	943	28	even	even	ADV
ftr-450	943	29	if	if	SCONJ
ftr-450	943	30	such	such	ADJ
ftr-450	943	31	losses	loss	NOUN
ftr-450	943	32	are	be	AUX
ftr-450	943	33	measurable	measurable	ADJ
ftr-450	943	34	,	,	PUNCT
ftr-450	943	35	it	it	PRON
ftr-450	943	36	is	be	AUX
ftr-450	943	37	inappropriate	inappropriate	ADJ
ftr-450	943	38	for	for	SCONJ
ftr-450	943	39	the	the	DET
ftr-450	943	40	federal	federal	ADJ
ftr-450	943	41	government	government	NOUN
ftr-450	943	42	to	to	PART
ftr-450	943	43	insure	insure	VERB
ftr-450	943	44	them	they	PRON
ftr-450	943	45	because	because	SCONJ
ftr-450	943	46	title	title	NOUN
ftr-450	943	47	iv	iv	NOUN
ftr-450	943	48	of	of	ADP
ftr-450	943	49	erisa	erisa	NOUN
ftr-450	943	50	was	be	AUX
ftr-450	943	51	established	establish	VERB
ftr-450	943	52	only	only	ADV
ftr-450	943	53	to	to	PART
ftr-450	943	54	guarantee	guarantee	VERB
ftr-450	943	55	pension	pension	NOUN
ftr-450	943	56	benefit	benefit	NOUN
ftr-450	943	57	173	173	NUM
ftr-450	943	58	.	.	PUNCT
ftr-450	944	1	i	i	PRON
ftr-450	944	2	d.	d.	PROPN
ftr-450	944	3	at	at	ADP
ftr-450	944	4	18	18	NUM
ftr-450	944	5	.	.	PUNCT
ftr-450	944	6	174	174	NUM
ftr-450	944	7	.	.	PUNCT
ftr-450	945	1	this	this	PRON
ftr-450	945	2	is	be	AUX
ftr-450	945	3	true	true	ADJ
ftr-450	945	4	,	,	PUNCT
ftr-450	945	5	unless	unless	SCONJ
ftr-450	945	6	there	there	PRON
ftr-450	945	7	are	be	VERB
ftr-450	945	8	offsetting	offset	VERB
ftr-450	945	9	errors	error	NOUN
ftr-450	945	10	in	in	ADP
ftr-450	945	11	connection	connection	NOUN
ftr-450	945	12	with	with	ADP
ftr-450	945	13	the	the	DET
ftr-450	945	14	other	other	ADJ
ftr-450	945	15	accompanying	accompanying	ADJ
ftr-450	945	16	assumptions	assumption	NOUN
ftr-450	945	17	.	.	PUNCT
ftr-450	946	1	175	175	NUM
ftr-450	946	2	.	.	PUNCT
ftr-450	947	1	see	see	VERB
ftr-450	947	2	supra	supra	PROPN
ftr-450	947	3	note	note	PROPN
ftr-450	947	4	41	41	NUM
ftr-450	947	5	and	and	CCONJ
ftr-450	947	6	accompanying	accompany	VERB
ftr-450	947	7	text	text	NOUN
ftr-450	947	8	.	.	PUNCT
ftr-450	948	1	176	176	NUM
ftr-450	948	2	.	.	PUNCT
ftr-450	949	1	see	see	VERB
ftr-450	949	2	jefferson	jefferson	PROPN
ftr-450	949	3	,	,	PUNCT
ftr-450	949	4	supra	supra	PROPN
ftr-450	949	5	note	note	PROPN
ftr-450	949	6	26	26	NUM
ftr-450	949	7	,	,	PUNCT
ftr-450	949	8	at	at	ADP
ftr-450	949	9	11	11	NUM
ftr-450	949	10	.	.	PUNCT
ftr-450	949	11	177	177	NUM
ftr-450	949	12	.	.	X
ftr-450	950	1	2	2	NUM
ftr-450	950	2	%	%	NOUN
ftr-450	950	3	x	x	SYM
ftr-450	950	4	$	$	SYM
ftr-450	950	5	50,000	50,000	NUM
ftr-450	950	6	x	x	SYM
ftr-450	950	7	5	5	NUM
ftr-450	950	8	years	year	NOUN
ftr-450	950	9	=	=	SYM
ftr-450	950	10	$	$	SYM
ftr-450	950	11	5,000	5,000	NUM
ftr-450	950	12	178	178	NUM
ftr-450	950	13	.	.	PUNCT
ftr-450	951	1	see	see	VERB
ftr-450	951	2	supra	supra	PROPN
ftr-450	951	3	part	part	PROPN
ftr-450	951	4	i.a	i.a	PROPN
ftr-450	951	5	.	.	PROPN
ftr-450	951	6	179	179	NUM
ftr-450	951	7	.	.	PUNCT
ftr-450	952	1	see	see	VERB
ftr-450	952	2	keville	keville	PROPN
ftr-450	952	3	,	,	PUNCT
ftr-450	952	4	supra	supra	PROPN
ftr-450	952	5	note	note	NOUN
ftr-450	952	6	4	4	NUM
ftr-450	952	7	,	,	PUNCT
ftr-450	952	8	at	at	ADP
ftr-450	952	9	554	554	NUM
ftr-450	952	10	.	.	PUNCT
ftr-450	953	1	646	646	NUM
ftr-450	953	2	florida	florida	PROPN
ftr-450	953	3	tax	tax	NOUN
ftr-450	953	4	review	review	NOUN
ftr-450	953	5	[	[	X
ftr-450	953	6	vol	vol	NOUN
ftr-450	953	7	.	.	PUNCT
ftr-450	953	8	4:9	4:9	NUM
ftr-450	953	9	promises	promise	NOUN
ftr-450	953	10	,	,	PUNCT
ftr-450	953	11	not	not	PART
ftr-450	953	12	minimum	minimum	NOUN
ftr-450	953	13	investment	investment	NOUN
ftr-450	953	14	returns.180	returns.180	NOUN
ftr-450	953	15	as	as	ADP
ftr-450	953	16	illustrated	illustrate	VERB
ftr-450	953	17	above	above	ADV
ftr-450	953	18	,	,	PUNCT
ftr-450	953	19	however	however	ADV
ftr-450	953	20	,	,	PUNCT
ftr-450	953	21	although	although	SCONJ
ftr-450	953	22	it	it	PRON
ftr-450	953	23	appears	appear	VERB
ftr-450	953	24	that	that	SCONJ
ftr-450	953	25	the	the	DET
ftr-450	953	26	existing	exist	VERB
ftr-450	953	27	insurance	insurance	NOUN
ftr-450	953	28	program	program	NOUN
ftr-450	953	29	for	for	ADP
ftr-450	953	30	underfunded	underfunded	ADJ
ftr-450	953	31	terminated	terminate	VERB
ftr-450	953	32	defined	define	VERB
ftr-450	953	33	benefit	benefit	NOUN
ftr-450	953	34	plans	plan	NOUN
ftr-450	953	35	insures	insure	VERB
ftr-450	953	36	something	something	PRON
ftr-450	953	37	other	other	ADJ
ftr-450	953	38	than	than	ADP
ftr-450	953	39	a	a	DET
ftr-450	953	40	minimum	minimum	ADJ
ftr-450	953	41	investment	investment	NOUN
ftr-450	953	42	returns	return	NOUN
ftr-450	953	43	on	on	ADP
ftr-450	953	44	the	the	DET
ftr-450	953	45	plan	plan	NOUN
ftr-450	953	46	assets	asset	NOUN
ftr-450	953	47	,	,	PUNCT
ftr-450	953	48	this	this	PRON
ftr-450	953	49	is	be	AUX
ftr-450	953	50	exactly	exactly	ADV
ftr-450	953	51	what	what	PRON
ftr-450	953	52	occurs	occur	VERB
ftr-450	953	53	in	in	ADP
ftr-450	953	54	certain	certain	ADJ
ftr-450	953	55	instances	instance	NOUN
ftr-450	953	56	.	.	PUNCT
ftr-450	954	1	in	in	ADP
ftr-450	954	2	fact	fact	NOUN
ftr-450	954	3	,	,	PUNCT
ftr-450	954	4	one	one	NUM
ftr-450	954	5	of	of	ADP
ftr-450	954	6	the	the	DET
ftr-450	954	7	most	most	ADV
ftr-450	954	8	significant	significant	ADJ
ftr-450	954	9	risks	risk	NOUN
ftr-450	954	10	against	against	ADP
ftr-450	954	11	which	which	PRON
ftr-450	954	12	a	a	DET
ftr-450	954	13	terminated	terminate	VERB
ftr-450	954	14	defined	define	VERB
ftr-450	954	15	benefit	benefit	NOUN
ftr-450	954	16	plan	plan	NOUN
ftr-450	954	17	is	be	AUX
ftr-450	954	18	protected	protect	VERB
ftr-450	954	19	is	be	AUX
ftr-450	954	20	market	market	NOUN
ftr-450	954	21	fluctuation.181	fluctuation.181	NOUN
ftr-450	954	22	therefore	therefore	ADV
ftr-450	954	23	,	,	PUNCT
ftr-450	954	24	objections	objection	NOUN
ftr-450	954	25	to	to	ADP
ftr-450	954	26	insuring	insure	VERB
ftr-450	954	27	investment	investment	NOUN
ftr-450	954	28	returns	return	NOUN
ftr-450	954	29	in	in	ADP
ftr-450	954	30	defined	define	VERB
ftr-450	954	31	contribution	contribution	NOUN
ftr-450	954	32	plans	plan	NOUN
ftr-450	954	33	on	on	ADP
ftr-450	954	34	the	the	DET
ftr-450	954	35	grounds	ground	NOUN
ftr-450	954	36	that	that	SCONJ
ftr-450	954	37	it	it	PRON
ftr-450	954	38	is	be	AUX
ftr-450	954	39	inconsistent	inconsistent	ADJ
ftr-450	954	40	with	with	ADP
ftr-450	954	41	the	the	DET
ftr-450	954	42	underlying	underlie	VERB
ftr-450	954	43	policy	policy	NOUN
ftr-450	954	44	of	of	ADP
ftr-450	954	45	erisa	erisa	NOUN
ftr-450	954	46	=	=	SYM
ftr-450	954	47	s	s	PART
ftr-450	954	48	title	title	NOUN
ftr-450	954	49	iv	iv	NUM
ftr-450	954	50	insurance	insurance	NOUN
ftr-450	954	51	are	be	AUX
ftr-450	954	52	invalid	invalid	ADJ
ftr-450	954	53	.	.	PUNCT
ftr-450	955	1	furthermore	furthermore	ADV
ftr-450	955	2	,	,	PUNCT
ftr-450	955	3	resistance	resistance	NOUN
ftr-450	955	4	to	to	ADP
ftr-450	955	5	defined	define	VERB
ftr-450	955	6	contribution	contribution	NOUN
ftr-450	955	7	insurance	insurance	NOUN
ftr-450	955	8	because	because	SCONJ
ftr-450	955	9	the	the	DET
ftr-450	955	10	insurable	insurable	ADJ
ftr-450	955	11	risks	risk	NOUN
ftr-450	955	12	in	in	ADP
ftr-450	955	13	defined	define	VERB
ftr-450	955	14	benefit	benefit	NOUN
ftr-450	955	15	and	and	CCONJ
ftr-450	955	16	defined	define	VERB
ftr-450	955	17	contribution	contribution	NOUN
ftr-450	955	18	plans	plan	NOUN
ftr-450	955	19	are	be	AUX
ftr-450	955	20	different	different	ADJ
ftr-450	955	21	is	be	AUX
ftr-450	955	22	also	also	ADV
ftr-450	955	23	unfounded	unfounded	ADJ
ftr-450	955	24	.	.	PUNCT
ftr-450	956	1	c.	c.	PROPN
ftr-450	956	2	insurance	insurance	PROPN
ftr-450	956	3	protection	protection	NOUN
ftr-450	956	4	outside	outside	ADP
ftr-450	956	5	of	of	ADP
ftr-450	956	6	erisa	erisa	NOUN
ftr-450	956	7	although	although	SCONJ
ftr-450	956	8	there	there	PRON
ftr-450	956	9	is	be	VERB
ftr-450	956	10	no	no	DET
ftr-450	956	11	pbgc	pbgc	PROPN
ftr-450	956	12	protection	protection	NOUN
ftr-450	956	13	for	for	ADP
ftr-450	956	14	defined	define	VERB
ftr-450	956	15	contribution	contribution	NOUN
ftr-450	956	16	plans	plan	NOUN
ftr-450	956	17	under	under	ADP
ftr-450	956	18	erisa	erisa	NOUN
ftr-450	956	19	,	,	PUNCT
ftr-450	956	20	participants	participant	NOUN
ftr-450	956	21	investing	invest	VERB
ftr-450	956	22	in	in	ADP
ftr-450	956	23	certain	certain	ADJ
ftr-450	956	24	relatively	relatively	ADV
ftr-450	956	25	safe	safe	ADJ
ftr-450	956	26	low	low	ADJ
ftr-450	956	27	-	-	PUNCT
ftr-450	956	28	risk	risk	NOUN
ftr-450	956	29	,	,	PUNCT
ftr-450	956	30	low	low	ADJ
ftr-450	956	31	-	-	PUNCT
ftr-450	956	32	yield	yield	NOUN
ftr-450	956	33	instruments	instrument	NOUN
ftr-450	956	34	are	be	AUX
ftr-450	956	35	nevertheless	nevertheless	ADV
ftr-450	956	36	eligible	eligible	ADJ
ftr-450	956	37	for	for	ADP
ftr-450	956	38	other	other	ADJ
ftr-450	956	39	insurance	insurance	NOUN
ftr-450	956	40	protection	protection	NOUN
ftr-450	956	41	against	against	ADP
ftr-450	956	42	market	market	NOUN
ftr-450	956	43	down	down	ADP
ftr-450	956	44	-	-	PUNCT
ftr-450	956	45	turn.182	turn.182	NOUN
ftr-450	956	46	stable	stable	ADJ
ftr-450	956	47	-	-	PUNCT
ftr-450	956	48	value	value	NOUN
ftr-450	956	49	investment	investment	NOUN
ftr-450	956	50	contracts	contract	NOUN
ftr-450	956	51	marketed	market	VERB
ftr-450	956	52	by	by	ADP
ftr-450	956	53	the	the	DET
ftr-450	956	54	banking	banking	NOUN
ftr-450	956	55	industry	industry	NOUN
ftr-450	956	56	are	be	AUX
ftr-450	956	57	insured	insure	VERB
ftr-450	956	58	by	by	ADP
ftr-450	956	59	the	the	DET
ftr-450	956	60	federal	federal	ADJ
ftr-450	956	61	deposit	deposit	NOUN
ftr-450	956	62	insurance	insurance	NOUN
ftr-450	956	63	corporation	corporation	NOUN
ftr-450	956	64	(	(	PUNCT
ftr-450	956	65	fdic	fdic	PROPN
ftr-450	956	66	)	)	PUNCT
ftr-450	956	67	.	.	PUNCT
ftr-450	957	1	similar	similar	ADJ
ftr-450	957	2	instruments	instrument	NOUN
ftr-450	957	3	marketed	market	VERB
ftr-450	957	4	by	by	ADP
ftr-450	957	5	insurance	insurance	NOUN
ftr-450	957	6	companies	company	NOUN
ftr-450	957	7	are	be	AUX
ftr-450	957	8	covered	cover	VERB
ftr-450	957	9	by	by	ADP
ftr-450	957	10	state	state	NOUN
ftr-450	957	11	-	-	PUNCT
ftr-450	957	12	regulated	regulate	VERB
ftr-450	957	13	insurance.183	insurance.183	NOUN
ftr-450	957	14	thus	thus	ADV
ftr-450	957	15	,	,	PUNCT
ftr-450	957	16	defined	define	VERB
ftr-450	957	17	contribution	contribution	NOUN
ftr-450	957	18	plan	plan	NOUN
ftr-450	957	19	participants	participant	NOUN
ftr-450	957	20	investing	invest	VERB
ftr-450	957	21	in	in	ADP
ftr-450	957	22	relatively	relatively	ADV
ftr-450	957	23	safe	safe	ADJ
ftr-450	957	24	,	,	PUNCT
ftr-450	957	25	low	low	ADJ
ftr-450	957	26	-	-	PUNCT
ftr-450	957	27	yield	yield	NOUN
ftr-450	957	28	investments	investment	NOUN
ftr-450	957	29	are	be	AUX
ftr-450	957	30	covered	cover	VERB
ftr-450	957	31	by	by	ADP
ftr-450	957	32	some	some	DET
ftr-450	957	33	type	type	NOUN
ftr-450	957	34	of	of	ADP
ftr-450	957	35	governmental	governmental	ADJ
ftr-450	957	36	insurance.184	insurance.184	PRON
ftr-450	957	37	1	1	NUM
ftr-450	957	38	.	.	PUNCT
ftr-450	958	1	guaranteed	guarantee	VERB
ftr-450	958	2	investment	investment	NOUN
ftr-450	958	3	contracts.chistorically	contracts.chistorically	ADV
ftr-450	958	4	,	,	PUNCT
ftr-450	958	5	insurance	insurance	NOUN
ftr-450	958	6	companies	company	NOUN
ftr-450	958	7	and	and	CCONJ
ftr-450	958	8	banking	banking	NOUN
ftr-450	958	9	institutions	institution	NOUN
ftr-450	958	10	only	only	ADV
ftr-450	958	11	provided	provide	VERB
ftr-450	958	12	investment	investment	NOUN
ftr-450	958	13	management	management	NOUN
ftr-450	958	14	services	service	NOUN
ftr-450	958	15	.	.	PUNCT
ftr-450	959	1	in	in	ADP
ftr-450	959	2	more	more	ADV
ftr-450	959	3	recent	recent	ADJ
ftr-450	959	4	years	year	NOUN
ftr-450	959	5	,	,	PUNCT
ftr-450	959	6	however	however	ADV
ftr-450	959	7	,	,	PUNCT
ftr-450	959	8	both	both	DET
ftr-450	959	9	industries	industry	NOUN
ftr-450	959	10	have	have	AUX
ftr-450	959	11	expanded	expand	VERB
ftr-450	959	12	their	their	PRON
ftr-450	959	13	roles	role	NOUN
ftr-450	959	14	to	to	PART
ftr-450	959	15	include	include	VERB
ftr-450	959	16	offering	offer	VERB
ftr-450	959	17	stable	stable	ADJ
ftr-450	959	18	-	-	PUNCT
ftr-450	959	19	value	value	NOUN
ftr-450	959	20	investment	investment	NOUN
ftr-450	959	21	contracts	contract	NOUN
ftr-450	959	22	,	,	PUNCT
ftr-450	959	23	in	in	ADP
ftr-450	959	24	addition	addition	NOUN
ftr-450	959	25	to	to	ADP
ftr-450	959	26	providing	provide	VERB
ftr-450	959	27	managerial	managerial	ADJ
ftr-450	959	28	expertise.185	expertise.185	CCONJ
ftr-450	959	29	the	the	DET
ftr-450	959	30	guaranteed	guarantee	VERB
ftr-450	959	31	investment	investment	NOUN
ftr-450	959	32	contract	contract	NOUN
ftr-450	959	33	180	180	NUM
ftr-450	959	34	.	.	PUNCT
ftr-450	960	1	see	see	VERB
ftr-450	960	2	keville	keville	PROPN
ftr-450	960	3	,	,	PUNCT
ftr-450	960	4	supra	supra	PROPN
ftr-450	960	5	note	note	NOUN
ftr-450	960	6	4	4	NUM
ftr-450	960	7	,	,	PUNCT
ftr-450	960	8	at	at	ADP
ftr-450	960	9	554	554	NUM
ftr-450	960	10	(	(	PUNCT
ftr-450	960	11	stating	state	VERB
ftr-450	960	12	that	that	SCONJ
ftr-450	960	13	defined	define	VERB
ftr-450	960	14	contribution	contribution	NOUN
ftr-450	960	15	plan	plan	NOUN
ftr-450	960	16	insurance	insurance	NOUN
ftr-450	960	17	might	might	AUX
ftr-450	960	18	encourage	encourage	VERB
ftr-450	960	19	aspeculative	aspeculative	ADJ
ftr-450	960	20	investing	investing	NOUN
ftr-450	960	21	by	by	ADP
ftr-450	960	22	employees	employee	NOUN
ftr-450	960	23	who	who	PRON
ftr-450	960	24	are	be	AUX
ftr-450	960	25	not	not	PART
ftr-450	960	26	risk	risk	NOUN
ftr-450	960	27	averse	averse	ADJ
ftr-450	960	28	,	,	PUNCT
ftr-450	960	29	and	and	CCONJ
ftr-450	960	30	could	could	AUX
ftr-450	960	31	result	result	VERB
ftr-450	960	32	in	in	ADP
ftr-450	960	33	multiple	multiple	ADJ
ftr-450	960	34	payouts	payout	NOUN
ftr-450	960	35	if	if	SCONJ
ftr-450	960	36	employees	employee	NOUN
ftr-450	960	37	repeatedly	repeatedly	ADV
ftr-450	960	38	lost	lose	VERB
ftr-450	960	39	principle@	principle@	PROPN
ftr-450	960	40	)	)	PUNCT
ftr-450	960	41	.	.	PUNCT
ftr-450	961	1	181	181	X
ftr-450	961	2	.	.	PUNCT
ftr-450	962	1	see	see	VERB
ftr-450	962	2	sean	sean	PROPN
ftr-450	962	3	s.	s.	PROPN
ftr-450	962	4	hogle	hogle	PROPN
ftr-450	962	5	,	,	PUNCT
ftr-450	962	6	the	the	DET
ftr-450	962	7	employee	employee	NOUN
ftr-450	962	8	as	as	ADP
ftr-450	962	9	investor	investor	NOUN
ftr-450	962	10	:	:	PUNCT
ftr-450	962	11	the	the	DET
ftr-450	962	12	case	case	NOUN
ftr-450	962	13	for	for	ADP
ftr-450	962	14	universal	universal	ADJ
ftr-450	962	15	application	application	NOUN
ftr-450	962	16	of	of	ADP
ftr-450	962	17	the	the	DET
ftr-450	962	18	federal	federal	ADJ
ftr-450	962	19	securities	security	NOUN
ftr-450	962	20	laws	law	NOUN
ftr-450	962	21	to	to	ADP
ftr-450	962	22	employee	employee	NOUN
ftr-450	962	23	stock	stock	NOUN
ftr-450	962	24	ownership	ownership	NOUN
ftr-450	962	25	plans	plan	NOUN
ftr-450	962	26	,	,	PUNCT
ftr-450	962	27	34	34	NUM
ftr-450	962	28	wm	wm	PROPN
ftr-450	962	29	.	.	PROPN
ftr-450	962	30	&	&	CCONJ
ftr-450	962	31	mary	mary	PROPN
ftr-450	962	32	l.	l.	PROPN
ftr-450	962	33	rev	rev	PROPN
ftr-450	962	34	.	.	PROPN
ftr-450	962	35	189	189	NUM
ftr-450	962	36	,	,	PUNCT
ftr-450	962	37	240	240	NUM
ftr-450	962	38	n.96	n.96	SYM
ftr-450	962	39	(	(	PUNCT
ftr-450	962	40	1992	1992	NUM
ftr-450	962	41	)	)	PUNCT
ftr-450	962	42	.	.	PUNCT
ftr-450	963	1	182	182	NUM
ftr-450	963	2	.	.	PUNCT
ftr-450	964	1	see	see	VERB
ftr-450	964	2	discussion	discussion	NOUN
ftr-450	964	3	supra	supra	PROPN
ftr-450	964	4	part	part	PROPN
ftr-450	964	5	iii.a	iii.a	PROPN
ftr-450	964	6	,	,	PUNCT
ftr-450	964	7	infra	infra	NOUN
ftr-450	964	8	part	part	NOUN
ftr-450	964	9	iii.f	iii.f	PROPN
ftr-450	964	10	,	,	PUNCT
ftr-450	964	11	g.	g.	PROPN
ftr-450	964	12	183	183	NUM
ftr-450	964	13	.	.	PUNCT
ftr-450	965	1	see	see	VERB
ftr-450	965	2	fdic	fdic	PROPN
ftr-450	965	3	,	,	PUNCT
ftr-450	965	4	facts	fact	NOUN
ftr-450	965	5	about	about	ADP
ftr-450	965	6	bank	bank	NOUN
ftr-450	965	7	investments	investment	NOUN
ftr-450	965	8	(	(	PUNCT
ftr-450	965	9	last	last	ADV
ftr-450	965	10	modified	modified	ADJ
ftr-450	965	11	jul	jul	PROPN
ftr-450	965	12	.	.	PROPN
ftr-450	965	13	27	27	NUM
ftr-450	965	14	,	,	PUNCT
ftr-450	965	15	1999	1999	NUM
ftr-450	965	16	)	)	PUNCT
ftr-450	965	17	<	<	X
ftr-450	965	18	http://www.fdic.gov/deposit/investments/facts/index.html	http://www.fdic.gov/deposit/investments/facts/index.html	X
ftr-450	965	19	>	>	X
ftr-450	965	20	.	.	PUNCT
ftr-450	966	1	184	184	NUM
ftr-450	966	2	.	.	PUNCT
ftr-450	967	1	as	as	ADP
ftr-450	967	2	a	a	DET
ftr-450	967	3	result	result	NOUN
ftr-450	967	4	,	,	PUNCT
ftr-450	967	5	some	some	DET
ftr-450	967	6	defined	define	VERB
ftr-450	967	7	benefit	benefit	NOUN
ftr-450	967	8	plan	plan	NOUN
ftr-450	967	9	participants	participant	NOUN
ftr-450	967	10	have	have	VERB
ftr-450	967	11	two	two	NUM
ftr-450	967	12	levels	level	NOUN
ftr-450	967	13	of	of	ADP
ftr-450	967	14	insurance	insurance	NOUN
ftr-450	967	15	protection	protection	NOUN
ftr-450	967	16	.	.	PUNCT
ftr-450	968	1	185	185	NUM
ftr-450	968	2	.	.	PUNCT
ftr-450	969	1	pension	pension	NOUN
ftr-450	969	2	assets	asset	NOUN
ftr-450	969	3	are	be	AUX
ftr-450	969	4	generally	generally	ADV
ftr-450	969	5	managed	manage	VERB
ftr-450	969	6	by	by	ADP
ftr-450	969	7	a	a	DET
ftr-450	969	8	plan	plan	NOUN
ftr-450	969	9	trustee	trustee	NOUN
ftr-450	969	10	.	.	PUNCT
ftr-450	970	1	a	a	DET
ftr-450	970	2	trustee	trustee	NOUN
ftr-450	970	3	can	can	AUX
ftr-450	970	4	be	be	AUX
ftr-450	970	5	either	either	CCONJ
ftr-450	970	6	an	an	DET
ftr-450	970	7	employee	employee	NOUN
ftr-450	970	8	of	of	ADP
ftr-450	970	9	the	the	DET
ftr-450	970	10	plan	plan	NOUN
ftr-450	970	11	sponsor	sponsor	NOUN
ftr-450	970	12	,	,	PUNCT
ftr-450	970	13	a	a	DET
ftr-450	970	14	bank	bank	NOUN
ftr-450	970	15	,	,	PUNCT
ftr-450	970	16	a	a	DET
ftr-450	970	17	trust	trust	NOUN
ftr-450	970	18	company	company	NOUN
ftr-450	970	19	,	,	PUNCT
ftr-450	970	20	or	or	CCONJ
ftr-450	970	21	an	an	DET
ftr-450	970	22	insurance	insurance	NOUN
ftr-450	970	23	company	company	NOUN
ftr-450	970	24	.	.	PUNCT
ftr-450	971	1	when	when	SCONJ
ftr-450	971	2	the	the	DET
ftr-450	971	3	assets	asset	NOUN
ftr-450	971	4	are	be	AUX
ftr-450	971	5	trusteed	trustee	VERB
ftr-450	971	6	by	by	ADP
ftr-450	971	7	an	an	DET
ftr-450	971	8	employee	employee	NOUN
ftr-450	971	9	,	,	PUNCT
ftr-450	971	10	bank	bank	NOUN
ftr-450	971	11	,	,	PUNCT
ftr-450	971	12	or	or	CCONJ
ftr-450	971	13	trust	trust	NOUN
ftr-450	971	14	company	company	NOUN
ftr-450	971	15	,	,	PUNCT
ftr-450	971	16	the	the	DET
ftr-450	971	17	employer	employer	NOUN
ftr-450	971	18	makes	make	VERB
ftr-450	971	19	annual	annual	ADJ
ftr-450	971	20	contributions	contribution	NOUN
ftr-450	971	21	directly	directly	ADV
ftr-450	971	22	to	to	ADP
ftr-450	971	23	the	the	DET
ftr-450	971	24	plan	plan	NOUN
ftr-450	971	25	.	.	PUNCT
ftr-450	972	1	when	when	SCONJ
ftr-450	972	2	the	the	DET
ftr-450	972	3	funds	fund	NOUN
ftr-450	972	4	are	be	AUX
ftr-450	972	5	trusteed	trustee	VERB
ftr-450	972	6	by	by	ADP
ftr-450	972	7	an	an	DET
ftr-450	972	8	insurance	insurance	NOUN
ftr-450	972	9	company	company	NOUN
ftr-450	972	10	,	,	PUNCT
ftr-450	972	11	the	the	DET
ftr-450	972	12	employer	employer	NOUN
ftr-450	972	13	pays	pay	VERB
ftr-450	972	14	the	the	DET
ftr-450	972	15	insurance	insurance	NOUN
ftr-450	972	16	company	company	NOUN
ftr-450	972	17	annual	annual	ADJ
ftr-450	972	18	premiums	premium	NOUN
ftr-450	972	19	in	in	ADP
ftr-450	972	20	exchange	exchange	NOUN
ftr-450	972	21	for	for	ADP
ftr-450	972	22	the	the	DET
ftr-450	972	23	insurance	insurance	NOUN
ftr-450	972	24	2000	2000	NUM
ftr-450	972	25	]	]	PUNCT
ftr-450	972	26	rethinking	rethink	VERB
ftr-450	972	27	the	the	DET
ftr-450	972	28	risk	risk	NOUN
ftr-450	972	29	of	of	ADP
ftr-450	972	30	defined	define	VERB
ftr-450	972	31	contribution	contribution	NOUN
ftr-450	972	32	plans	plan	VERB
ftr-450	972	33	647	647	NUM
ftr-450	972	34	(	(	PUNCT
ftr-450	972	35	gic	gic	NOUN
ftr-450	972	36	)	)	PUNCT
ftr-450	972	37	is	be	AUX
ftr-450	972	38	the	the	DET
ftr-450	972	39	stable	stable	ADJ
ftr-450	972	40	value	value	NOUN
ftr-450	972	41	instrument	instrument	NOUN
ftr-450	972	42	offered	offer	VERB
ftr-450	972	43	by	by	ADP
ftr-450	972	44	insurance	insurance	NOUN
ftr-450	972	45	companies.186	companies.186	NOUN
ftr-450	972	46	they	they	PRON
ftr-450	972	47	have	have	AUX
ftr-450	972	48	flourished	flourish	VERB
ftr-450	972	49	since	since	SCONJ
ftr-450	972	50	their	their	PRON
ftr-450	972	51	inception	inception	NOUN
ftr-450	972	52	in	in	ADP
ftr-450	972	53	the	the	DET
ftr-450	972	54	early	early	ADJ
ftr-450	972	55	1970	1970	NUM
ftr-450	972	56	=	=	NOUN
ftr-450	972	57	s.187	s.187	ADP
ftr-450	972	58	the	the	DET
ftr-450	972	59	success	success	NOUN
ftr-450	972	60	of	of	ADP
ftr-450	972	61	gics	gic	NOUN
ftr-450	972	62	is	be	AUX
ftr-450	972	63	attributed	attribute	VERB
ftr-450	972	64	to	to	ADP
ftr-450	972	65	the	the	DET
ftr-450	972	66	perception	perception	NOUN
ftr-450	972	67	that	that	SCONJ
ftr-450	972	68	they	they	PRON
ftr-450	972	69	are	be	AUX
ftr-450	972	70	extremely	extremely	ADV
ftr-450	972	71	safe	safe	ADJ
ftr-450	972	72	investments.188	investments.188	NOUN
ftr-450	972	73	while	while	SCONJ
ftr-450	972	74	the	the	DET
ftr-450	972	75	term	term	NOUN
ftr-450	972	76	aguarantee@	aguarantee@	PROPN
ftr-450	972	77	may	may	AUX
ftr-450	972	78	imply	imply	VERB
ftr-450	972	79	that	that	SCONJ
ftr-450	972	80	the	the	DET
ftr-450	972	81	insurer	insurer	NOUN
ftr-450	972	82	provides	provide	VERB
ftr-450	972	83	afail	afail	PROPN
ftr-450	972	84	safe@	safe@	PROPN
ftr-450	972	85	protection	protection	NOUN
ftr-450	972	86	for	for	ADP
ftr-450	972	87	the	the	DET
ftr-450	972	88	return	return	NOUN
ftr-450	972	89	of	of	ADP
ftr-450	972	90	the	the	DET
ftr-450	972	91	principal	principal	NOUN
ftr-450	972	92	,	,	PUNCT
ftr-450	972	93	the	the	DET
ftr-450	972	94	guarantee	guarantee	NOUN
ftr-450	972	95	actually	actually	ADV
ftr-450	972	96	only	only	ADV
ftr-450	972	97	applies	apply	VERB
ftr-450	972	98	to	to	ADP
ftr-450	972	99	the	the	DET
ftr-450	972	100	interest	interest	NOUN
ftr-450	972	101	rate	rate	NOUN
ftr-450	972	102	and	and	CCONJ
ftr-450	972	103	expense	expense	NOUN
ftr-450	972	104	schedule.189	schedule.189	PROPN
ftr-450	972	105	thus	thus	ADV
ftr-450	972	106	,	,	PUNCT
ftr-450	972	107	the	the	DET
ftr-450	972	108	safety	safety	NOUN
ftr-450	972	109	of	of	ADP
ftr-450	972	110	the	the	DET
ftr-450	972	111	entire	entire	ADJ
ftr-450	972	112	instrument	instrument	NOUN
ftr-450	972	113	depends	depend	VERB
ftr-450	972	114	on	on	ADP
ftr-450	972	115	the	the	DET
ftr-450	972	116	solvency	solvency	NOUN
ftr-450	972	117	and	and	CCONJ
ftr-450	972	118	credit	credit	NOUN
ftr-450	972	119	worthiness	worthiness	NOUN
ftr-450	972	120	of	of	ADP
ftr-450	972	121	the	the	DET
ftr-450	972	122	issuing	issue	VERB
ftr-450	972	123	insurance	insurance	NOUN
ftr-450	972	124	company.190	company.190	VERB
ftr-450	972	125	although	although	SCONJ
ftr-450	972	126	interest	interest	NOUN
ftr-450	972	127	rates	rate	NOUN
ftr-450	972	128	paid	pay	VERB
ftr-450	972	129	to	to	ADP
ftr-450	972	130	gics	gic	NOUN
ftr-450	972	131	have	have	AUX
ftr-450	972	132	declined	decline	VERB
ftr-450	972	133	from	from	ADP
ftr-450	972	134	their	their	PRON
ftr-450	972	135	peak	peak	NOUN
ftr-450	972	136	in	in	ADP
ftr-450	972	137	the	the	DET
ftr-450	972	138	late	late	ADJ
ftr-450	972	139	1980	1980	NUM
ftr-450	972	140	=	=	SYM
ftr-450	972	141	s	s	NOUN
ftr-450	972	142	,	,	PUNCT
ftr-450	972	143	gics	gic	NOUN
ftr-450	972	144	nevertheless	nevertheless	ADV
ftr-450	972	145	have	have	AUX
ftr-450	972	146	remained	remain	VERB
ftr-450	972	147	very	very	ADV
ftr-450	972	148	popular.191	popular.191	ADJ
ftr-450	972	149	gics	gic	NOUN
ftr-450	972	150	are	be	AUX
ftr-450	972	151	regulated	regulate	VERB
ftr-450	972	152	under	under	ADP
ftr-450	972	153	state	state	NOUN
ftr-450	972	154	insurance	insurance	NOUN
ftr-450	972	155	laws	law	NOUN
ftr-450	972	156	which	which	PRON
ftr-450	972	157	vary	vary	VERB
ftr-450	972	158	from	from	ADP
ftr-450	972	159	jurisdiction	jurisdiction	NOUN
ftr-450	972	160	to	to	ADP
ftr-450	972	161	jurisdiction	jurisdiction	NOUN
ftr-450	972	162	.	.	PUNCT
ftr-450	973	1	therefore	therefore	ADV
ftr-450	973	2	,	,	PUNCT
ftr-450	973	3	the	the	DET
ftr-450	973	4	level	level	NOUN
ftr-450	973	5	of	of	ADP
ftr-450	973	6	protection	protection	NOUN
ftr-450	973	7	and	and	CCONJ
ftr-450	973	8	payment	payment	NOUN
ftr-450	973	9	criteria	criterion	NOUN
ftr-450	973	10	vary.192	vary.192	NOUN
ftr-450	973	11	company	company	NOUN
ftr-450	973	12	=	=	NOUN
ftr-450	973	13	s	s	PART
ftr-450	973	14	promise	promise	NOUN
ftr-450	973	15	to	to	PART
ftr-450	973	16	pay	pay	VERB
ftr-450	973	17	future	future	ADJ
ftr-450	973	18	plan	plan	NOUN
ftr-450	973	19	benefits	benefit	NOUN
ftr-450	973	20	as	as	SCONJ
ftr-450	973	21	they	they	PRON
ftr-450	973	22	become	become	VERB
ftr-450	973	23	due	due	ADJ
ftr-450	973	24	.	.	PUNCT
ftr-450	974	1	see	see	VERB
ftr-450	974	2	employee	employee	NOUN
ftr-450	974	3	benefit	benefit	NOUN
ftr-450	974	4	research	research	PROPN
ftr-450	974	5	institute	institute	NOUN
ftr-450	974	6	issue	issue	NOUN
ftr-450	974	7	briefs	brief	VERB
ftr-450	974	8	15	15	NUM
ftr-450	974	9	(	(	PUNCT
ftr-450	974	10	june	june	PROPN
ftr-450	974	11	1994	1994	NUM
ftr-450	974	12	)	)	PUNCT
ftr-450	974	13	.	.	PUNCT
ftr-450	975	1	see	see	VERB
ftr-450	975	2	also	also	ADV
ftr-450	975	3	part	part	NOUN
ftr-450	975	4	ii.c	ii.c	NOUN
ftr-450	975	5	.	.	PUNCT
ftr-450	976	1	186	186	NUM
ftr-450	976	2	.	.	PUNCT
ftr-450	977	1	the	the	DET
ftr-450	977	2	term	term	NOUN
ftr-450	977	3	gic	gic	PROPN
ftr-450	977	4	is	be	AUX
ftr-450	977	5	most	most	ADV
ftr-450	977	6	often	often	ADV
ftr-450	977	7	defined	define	VERB
ftr-450	977	8	as	as	ADP
ftr-450	977	9	a	a	DET
ftr-450	977	10	guaranteed	guarantee	VERB
ftr-450	977	11	investment	investment	NOUN
ftr-450	977	12	contract	contract	NOUN
ftr-450	977	13	;	;	PUNCT
ftr-450	977	14	however	however	ADV
ftr-450	977	15	,	,	PUNCT
ftr-450	977	16	gic	gic	PROPN
ftr-450	977	17	sometimes	sometimes	ADV
ftr-450	977	18	is	be	AUX
ftr-450	977	19	referred	refer	VERB
ftr-450	977	20	to	to	ADP
ftr-450	977	21	as	as	ADP
ftr-450	977	22	a	a	DET
ftr-450	977	23	guaranteed	guarantee	VERB
ftr-450	977	24	income	income	NOUN
ftr-450	977	25	contract	contract	NOUN
ftr-450	977	26	,	,	PUNCT
ftr-450	977	27	guaranteed	guarantee	VERB
ftr-450	977	28	interest	interest	NOUN
ftr-450	977	29	contract	contract	NOUN
ftr-450	977	30	,	,	PUNCT
ftr-450	977	31	or	or	CCONJ
ftr-450	977	32	guaranteed	guarantee	VERB
ftr-450	977	33	insurance	insurance	NOUN
ftr-450	977	34	contract	contract	NOUN
ftr-450	977	35	.	.	PUNCT
ftr-450	978	1	all	all	PRON
ftr-450	978	2	of	of	ADP
ftr-450	978	3	these	these	DET
ftr-450	978	4	terms	term	NOUN
ftr-450	978	5	convey	convey	VERB
ftr-450	978	6	the	the	DET
ftr-450	978	7	same	same	ADJ
ftr-450	978	8	meaning	meaning	NOUN
ftr-450	978	9	which	which	PRON
ftr-450	978	10	is	be	AUX
ftr-450	978	11	a	a	DET
ftr-450	978	12	afail	afail	PRON
ftr-450	978	13	safe	safe	ADJ
ftr-450	978	14	guarantee	guarantee	NOUN
ftr-450	978	15	of	of	ADP
ftr-450	978	16	principal	principal	NOUN
ftr-450	978	17	and	and	CCONJ
ftr-450	978	18	a	a	DET
ftr-450	978	19	predetermined	predetermine	VERB
ftr-450	978	20	rate	rate	NOUN
ftr-450	978	21	of	of	ADP
ftr-450	978	22	interest	interest	NOUN
ftr-450	978	23	to	to	PART
ftr-450	978	24	be	be	AUX
ftr-450	978	25	credited	credit	VERB
ftr-450	978	26	over	over	ADP
ftr-450	978	27	the	the	DET
ftr-450	978	28	investment	investment	NOUN
ftr-450	978	29	=	=	SYM
ftr-450	978	30	s	s	NOUN
ftr-450	978	31	life.@	life.@	PROPN
ftr-450	978	32	kenneth	kenneth	PROPN
ftr-450	978	33	l.	l.	PROPN
ftr-450	978	34	walker	walker	PROPN
ftr-450	978	35	,	,	PUNCT
ftr-450	978	36	what	what	PRON
ftr-450	978	37	is	be	AUX
ftr-450	978	38	a	a	DET
ftr-450	978	39	gic	gic	NOUN
ftr-450	978	40	?	?	PUNCT
ftr-450	978	41	,	,	PUNCT
ftr-450	978	42	in	in	ADP
ftr-450	978	43	guaranteed	guarantee	VERB
ftr-450	978	44	investment	investment	NOUN
ftr-450	978	45	contracts	contract	NOUN
ftr-450	978	46	:	:	PUNCT
ftr-450	978	47	risk	risk	NOUN
ftr-450	978	48	analysis	analysis	NOUN
ftr-450	978	49	and	and	CCONJ
ftr-450	978	50	portfolio	portfolio	NOUN
ftr-450	978	51	strategies	strategy	NOUN
ftr-450	978	52	21	21	NUM
ftr-450	978	53	(	(	PUNCT
ftr-450	979	1	kenneth	kenneth	PROPN
ftr-450	979	2	l.	l.	PROPN
ftr-450	979	3	walker	walker	PROPN
ftr-450	980	1	ed	ed	PROPN
ftr-450	980	2	.	.	PROPN
ftr-450	980	3	,	,	PUNCT
ftr-450	980	4	1992	1992	NUM
ftr-450	980	5	)	)	PUNCT
ftr-450	980	6	.	.	PUNCT
ftr-450	981	1	187	187	NUM
ftr-450	981	2	.	.	PUNCT
ftr-450	982	1	william	william	PROPN
ftr-450	982	2	h.	h.	PROPN
ftr-450	982	3	smith	smith	PROPN
ftr-450	982	4	,	,	PUNCT
ftr-450	982	5	a	a	DET
ftr-450	982	6	plan	plan	NOUN
ftr-450	982	7	sponsor	sponsor	NOUN
ftr-450	982	8	=	=	SYM
ftr-450	982	9	s	s	PART
ftr-450	982	10	perspective	perspective	NOUN
ftr-450	982	11	,	,	PUNCT
ftr-450	982	12	in	in	ADP
ftr-450	982	13	guaranteed	guarantee	VERB
ftr-450	982	14	investment	investment	NOUN
ftr-450	982	15	contracts	contract	NOUN
ftr-450	982	16	:	:	PUNCT
ftr-450	982	17	risk	risk	NOUN
ftr-450	982	18	analysis	analysis	NOUN
ftr-450	982	19	and	and	CCONJ
ftr-450	982	20	portfolio	portfolio	NOUN
ftr-450	982	21	strategies	strategy	NOUN
ftr-450	982	22	1	1	NUM
ftr-450	982	23	(	(	PUNCT
ftr-450	982	24	kenneth	kenneth	PROPN
ftr-450	982	25	l.	l.	PROPN
ftr-450	982	26	walker	walker	PROPN
ftr-450	982	27	ed	ed	PROPN
ftr-450	982	28	.	.	PROPN
ftr-450	982	29	,	,	PUNCT
ftr-450	982	30	1992	1992	NUM
ftr-450	982	31	)	)	PUNCT
ftr-450	982	32	.	.	PUNCT
ftr-450	983	1	today	today	NOUN
ftr-450	983	2	=	=	SYM
ftr-450	983	3	s	s	PART
ftr-450	983	4	gics	gic	NOUN
ftr-450	983	5	have	have	VERB
ftr-450	983	6	an	an	DET
ftr-450	983	7	outstanding	outstanding	ADJ
ftr-450	983	8	balance	balance	NOUN
ftr-450	983	9	of	of	ADP
ftr-450	983	10	approximately	approximately	ADV
ftr-450	983	11	$	$	SYM
ftr-450	983	12	200	200	NUM
ftr-450	983	13	billion	billion	NUM
ftr-450	983	14	and	and	CCONJ
ftr-450	983	15	are	be	AUX
ftr-450	983	16	issued	issue	VERB
ftr-450	983	17	at	at	ADP
ftr-450	983	18	the	the	DET
ftr-450	983	19	rate	rate	NOUN
ftr-450	983	20	of	of	ADP
ftr-450	983	21	approximately	approximately	ADV
ftr-450	983	22	$	$	SYM
ftr-450	983	23	40	40	NUM
ftr-450	983	24	billion	billion	NUM
ftr-450	983	25	annually	annually	ADV
ftr-450	983	26	.	.	PUNCT
ftr-450	984	1	i	i	PRON
ftr-450	984	2	d.	d.	PROPN
ftr-450	984	3	188	188	NUM
ftr-450	984	4	.	.	PUNCT
ftr-450	985	1	keville	keville	PROPN
ftr-450	985	2	,	,	PUNCT
ftr-450	985	3	supra	supra	PROPN
ftr-450	985	4	note	note	NOUN
ftr-450	985	5	4	4	NUM
ftr-450	985	6	,	,	PUNCT
ftr-450	985	7	at	at	ADP
ftr-450	985	8	543	543	NUM
ftr-450	985	9	-	-	SYM
ftr-450	985	10	44	44	NUM
ftr-450	985	11	.	.	PUNCT
ftr-450	986	1	additionally	additionally	ADV
ftr-450	986	2	,	,	PUNCT
ftr-450	986	3	the	the	DET
ftr-450	986	4	nonvolativity	nonvolativity	NOUN
ftr-450	986	5	of	of	ADP
ftr-450	986	6	gics	gic	NOUN
ftr-450	986	7	enable	enable	VERB
ftr-450	986	8	the	the	DET
ftr-450	986	9	employer	employer	NOUN
ftr-450	986	10	to	to	PART
ftr-450	986	11	avoid	avoid	VERB
ftr-450	986	12	having	have	VERB
ftr-450	986	13	to	to	PART
ftr-450	986	14	report	report	VERB
ftr-450	986	15	negative	negative	ADJ
ftr-450	986	16	returns	return	NOUN
ftr-450	986	17	in	in	ADP
ftr-450	986	18	the	the	DET
ftr-450	986	19	annual	annual	ADJ
ftr-450	986	20	financial	financial	ADJ
ftr-450	986	21	statements	statement	NOUN
ftr-450	986	22	given	give	VERB
ftr-450	986	23	to	to	PART
ftr-450	986	24	plan	plan	VERB
ftr-450	986	25	participants	participant	NOUN
ftr-450	986	26	.	.	PUNCT
ftr-450	987	1	defined	define	VERB
ftr-450	987	2	benefit	benefit	NOUN
ftr-450	987	3	plans	plan	NOUN
ftr-450	987	4	generally	generally	ADV
ftr-450	987	5	have	have	AUX
ftr-450	987	6	not	not	PART
ftr-450	987	7	purchased	purchase	VERB
ftr-450	987	8	investment	investment	NOUN
ftr-450	987	9	contracts	contract	NOUN
ftr-450	987	10	because	because	SCONJ
ftr-450	987	11	of	of	ADP
ftr-450	987	12	their	their	PRON
ftr-450	987	13	low	low	ADJ
ftr-450	987	14	yield	yield	NOUN
ftr-450	987	15	.	.	PUNCT
ftr-450	988	1	189	189	NUM
ftr-450	988	2	.	.	X
ftr-450	988	3	walker	walker	PROPN
ftr-450	988	4	,	,	PUNCT
ftr-450	988	5	supra	supra	PROPN
ftr-450	988	6	note	note	NOUN
ftr-450	988	7	186	186	NUM
ftr-450	988	8	,	,	PUNCT
ftr-450	988	9	at	at	ADP
ftr-450	988	10	22	22	NUM
ftr-450	988	11	.	.	PUNCT
ftr-450	988	12	190	190	NUM
ftr-450	988	13	.	.	PUNCT
ftr-450	989	1	gic	gic	ADJ
ftr-450	989	2	owners	owner	NOUN
ftr-450	989	3	are	be	AUX
ftr-450	989	4	considered	consider	VERB
ftr-450	989	5	the	the	DET
ftr-450	989	6	policyholder	policyholder	NOUN
ftr-450	989	7	of	of	ADP
ftr-450	989	8	the	the	DET
ftr-450	989	9	insurer	insurer	NOUN
ftr-450	989	10	.	.	PUNCT
ftr-450	990	1	in	in	ADP
ftr-450	990	2	most	most	ADJ
ftr-450	990	3	jurisdictions	jurisdiction	NOUN
ftr-450	990	4	,	,	PUNCT
ftr-450	990	5	the	the	DET
ftr-450	990	6	policyholder	policyholder	NOUN
ftr-450	990	7	enjoys	enjoy	VERB
ftr-450	990	8	a	a	DET
ftr-450	990	9	senior	senior	ADJ
ftr-450	990	10	lien	lien	NOUN
ftr-450	990	11	over	over	ADP
ftr-450	990	12	the	the	DET
ftr-450	990	13	general	general	ADJ
ftr-450	990	14	creditors	creditor	NOUN
ftr-450	990	15	of	of	ADP
ftr-450	990	16	the	the	DET
ftr-450	990	17	insurer	insurer	NOUN
ftr-450	990	18	.	.	PUNCT
ftr-450	991	1	thus	thus	ADV
ftr-450	991	2	,	,	PUNCT
ftr-450	991	3	in	in	ADP
ftr-450	991	4	the	the	DET
ftr-450	991	5	event	event	NOUN
ftr-450	991	6	of	of	ADP
ftr-450	991	7	bankruptcy	bankruptcy	NOUN
ftr-450	991	8	,	,	PUNCT
ftr-450	991	9	the	the	DET
ftr-450	991	10	policy	policy	NOUN
ftr-450	991	11	holder	holder	NOUN
ftr-450	991	12	would	would	AUX
ftr-450	991	13	generally	generally	ADV
ftr-450	991	14	rank	rank	VERB
ftr-450	991	15	ahead	ahead	ADV
ftr-450	991	16	of	of	ADP
ftr-450	991	17	the	the	DET
ftr-450	991	18	general	general	ADJ
ftr-450	991	19	creditors	creditor	NOUN
ftr-450	991	20	of	of	ADP
ftr-450	991	21	the	the	DET
ftr-450	991	22	insurance	insurance	NOUN
ftr-450	991	23	company	company	NOUN
ftr-450	991	24	.	.	PUNCT
ftr-450	992	1	walker	walker	PROPN
ftr-450	992	2	,	,	PUNCT
ftr-450	992	3	supra	supra	PROPN
ftr-450	992	4	note	note	NOUN
ftr-450	992	5	186	186	NUM
ftr-450	992	6	,	,	PUNCT
ftr-450	992	7	at	at	ADP
ftr-450	992	8	22	22	NUM
ftr-450	992	9	.	.	PUNCT
ftr-450	993	1	see	see	VERB
ftr-450	993	2	also	also	ADV
ftr-450	993	3	smith	smith	PROPN
ftr-450	993	4	,	,	PUNCT
ftr-450	993	5	supra	supra	PROPN
ftr-450	993	6	note	note	PROPN
ftr-450	993	7	187	187	NUM
ftr-450	993	8	,	,	PUNCT
ftr-450	993	9	at	at	ADP
ftr-450	993	10	1	1	NUM
ftr-450	993	11	.	.	NOUN
ftr-450	993	12	191	191	NUM
ftr-450	993	13	.	.	PUNCT
ftr-450	994	1	see	see	VERB
ftr-450	994	2	frederick	frederick	PROPN
ftr-450	994	3	c.	c.	PROPN
ftr-450	994	4	kneip	kneip	PROPN
ftr-450	994	5	,	,	PUNCT
ftr-450	994	6	synthetic	synthetic	ADJ
ftr-450	994	7	bics	bic	NOUN
ftr-450	994	8	and	and	CCONJ
ftr-450	994	9	gics	gic	NOUN
ftr-450	994	10	,	,	PUNCT
ftr-450	994	11	381	381	NUM
ftr-450	994	12	pli	pli	PROPN
ftr-450	994	13	/	/	SYM
ftr-450	994	14	tax	tax	NOUN
ftr-450	994	15	273	273	NUM
ftr-450	994	16	,	,	PUNCT
ftr-450	994	17	275	275	NUM
ftr-450	994	18	(	(	PUNCT
ftr-450	994	19	1996	1996	NUM
ftr-450	994	20	)	)	PUNCT
ftr-450	994	21	.	.	PUNCT
ftr-450	995	1	approximately	approximately	ADV
ftr-450	995	2	70	70	NUM
ftr-450	995	3	%	%	NOUN
ftr-450	995	4	of	of	ADP
ftr-450	995	5	all	all	DET
ftr-450	995	6	401(k	401(k	NOUN
ftr-450	995	7	)	)	PUNCT
ftr-450	995	8	assets	asset	NOUN
ftr-450	995	9	are	be	AUX
ftr-450	995	10	committed	commit	VERB
ftr-450	995	11	to	to	ADP
ftr-450	995	12	gics	gic	NOUN
ftr-450	995	13	or	or	CCONJ
ftr-450	995	14	other	other	ADJ
ftr-450	995	15	similar	similar	ADJ
ftr-450	995	16	stable	stable	ADJ
ftr-450	995	17	valued	value	VERB
ftr-450	995	18	options	option	NOUN
ftr-450	995	19	.	.	PUNCT
ftr-450	996	1	see	see	VERB
ftr-450	996	2	generally	generally	ADV
ftr-450	996	3	walker	walker	PROPN
ftr-450	996	4	,	,	PUNCT
ftr-450	996	5	supra	supra	PROPN
ftr-450	996	6	note	note	NOUN
ftr-450	996	7	186	186	NUM
ftr-450	996	8	,	,	PUNCT
ftr-450	996	9	at	at	ADP
ftr-450	996	10	32	32	NUM
ftr-450	996	11	.	.	PUNCT
ftr-450	997	1	192	192	NUM
ftr-450	997	2	.	.	PUNCT
ftr-450	998	1	many	many	ADJ
ftr-450	998	2	amounts	amount	NOUN
ftr-450	998	3	deposited	deposit	VERB
ftr-450	998	4	by	by	ADP
ftr-450	998	5	plans	plan	NOUN
ftr-450	998	6	with	with	ADP
ftr-450	998	7	an	an	DET
ftr-450	998	8	insurer	insurer	NOUN
ftr-450	998	9	are	be	AUX
ftr-450	998	10	allocated	allocate	VERB
ftr-450	998	11	to	to	ADP
ftr-450	998	12	a	a	DET
ftr-450	998	13	separate	separate	ADJ
ftr-450	998	14	account	account	NOUN
ftr-450	998	15	.	.	PUNCT
ftr-450	999	1	these	these	DET
ftr-450	999	2	separate	separate	ADJ
ftr-450	999	3	accounts	account	NOUN
ftr-450	999	4	are	be	AUX
ftr-450	999	5	generally	generally	ADV
ftr-450	999	6	deemed	deem	VERB
ftr-450	999	7	by	by	ADP
ftr-450	999	8	state	state	NOUN
ftr-450	999	9	insurance	insurance	NOUN
ftr-450	999	10	laws	law	NOUN
ftr-450	999	11	to	to	PART
ftr-450	999	12	be	be	AUX
ftr-450	999	13	the	the	DET
ftr-450	999	14	property	property	NOUN
ftr-450	999	15	of	of	ADP
ftr-450	999	16	the	the	DET
ftr-450	999	17	insurer	insurer	NOUN
ftr-450	999	18	.	.	PUNCT
ftr-450	1000	1	robert	robert	PROPN
ftr-450	1000	2	e.	e.	PROPN
ftr-450	1000	3	rice	rice	PROPN
ftr-450	1000	4	,	,	PUNCT
ftr-450	1000	5	synthetic	synthetic	PROPN
ftr-450	1000	6	bics	bic	NOUN
ftr-450	1000	7	&	&	CCONJ
ftr-450	1000	8	gics	gic	NOUN
ftr-450	1000	9	,	,	PUNCT
ftr-450	1000	10	339	339	NUM
ftr-450	1000	11	pli	pli	PROPN
ftr-450	1000	12	/	/	SYM
ftr-450	1000	13	pat	pat	PROPN
ftr-450	1000	14	321	321	NUM
ftr-450	1000	15	,	,	PUNCT
ftr-450	1000	16	330	330	NUM
ftr-450	1000	17	-	-	SYM
ftr-450	1000	18	31	31	NUM
ftr-450	1000	19	(	(	PUNCT
ftr-450	1000	20	1993	1993	NUM
ftr-450	1000	21	)	)	PUNCT
ftr-450	1000	22	.	.	PUNCT
ftr-450	1001	1	consequently	consequently	ADV
ftr-450	1001	2	,	,	PUNCT
ftr-450	1001	3	if	if	SCONJ
ftr-450	1001	4	the	the	DET
ftr-450	1001	5	insurer	insurer	NOUN
ftr-450	1001	6	initiates	initiate	VERB
ftr-450	1001	7	insolvency	insolvency	NOUN
ftr-450	1001	8	or	or	CCONJ
ftr-450	1001	9	rehabilitation	rehabilitation	NOUN
ftr-450	1001	10	proceedings	proceeding	NOUN
ftr-450	1001	11	,	,	PUNCT
ftr-450	1001	12	the	the	DET
ftr-450	1001	13	plan	plan	NOUN
ftr-450	1001	14	=	=	SYM
ftr-450	1001	15	s	s	PART
ftr-450	1001	16	account	account	NOUN
ftr-450	1001	17	may	may	AUX
ftr-450	1001	18	be	be	AUX
ftr-450	1001	19	frozen	freeze	VERB
ftr-450	1001	20	indefinitely	indefinitely	ADV
ftr-450	1001	21	,	,	PUNCT
ftr-450	1001	22	which	which	PRON
ftr-450	1001	23	could	could	AUX
ftr-450	1001	24	affect	affect	VERB
ftr-450	1001	25	benefit	benefit	NOUN
ftr-450	1001	26	liquidity	liquidity	NOUN
ftr-450	1001	27	or	or	CCONJ
ftr-450	1001	28	the	the	DET
ftr-450	1001	29	interest	interest	NOUN
ftr-450	1001	30	rate	rate	NOUN
ftr-450	1001	31	earned	earn	VERB
ftr-450	1001	32	on	on	ADP
ftr-450	1001	33	the	the	DET
ftr-450	1001	34	gic	gic	NOUN
ftr-450	1001	35	.	.	PUNCT
ftr-450	1002	1	i	i	PRON
ftr-450	1002	2	d.	d.	PROPN
ftr-450	1002	3	it	it	PRON
ftr-450	1002	4	has	have	AUX
ftr-450	1002	5	been	be	AUX
ftr-450	1002	6	suggested	suggest	VERB
ftr-450	1002	7	that	that	SCONJ
ftr-450	1002	8	to	to	PART
ftr-450	1002	9	avoid	avoid	VERB
ftr-450	1002	10	this	this	PRON
ftr-450	1002	11	,	,	PUNCT
ftr-450	1002	12	physical	physical	ADJ
ftr-450	1002	13	custody	custody	NOUN
ftr-450	1002	14	of	of	ADP
ftr-450	1002	15	the	the	DET
ftr-450	1002	16	assets	asset	NOUN
ftr-450	1002	17	could	could	AUX
ftr-450	1002	18	be	be	AUX
ftr-450	1002	19	placed	place	VERB
ftr-450	1002	20	in	in	ADP
ftr-450	1002	21	a	a	DET
ftr-450	1002	22	third	third	ADJ
ftr-450	1002	23	party	party	NOUN
ftr-450	1002	24	.	.	PUNCT
ftr-450	1003	1	this	this	PRON
ftr-450	1003	2	would	would	AUX
ftr-450	1003	3	allow	allow	VERB
ftr-450	1003	4	the	the	DET
ftr-450	1003	5	plan	plan	NOUN
ftr-450	1003	6	uninterrupted	uninterrupted	ADJ
ftr-450	1003	7	access	access	NOUN
ftr-450	1003	8	,	,	PUNCT
ftr-450	1003	9	and	and	CCONJ
ftr-450	1003	10	would	would	AUX
ftr-450	1003	11	also	also	ADV
ftr-450	1003	12	make	make	VERB
ftr-450	1003	13	the	the	DET
ftr-450	1003	14	insurer	insurer	NOUN
ftr-450	1003	15	a	a	DET
ftr-450	1003	16	fiduciary	fiduciary	NOUN
ftr-450	1003	17	of	of	ADP
ftr-450	1003	18	the	the	DET
ftr-450	1003	19	plan	plan	NOUN
ftr-450	1003	20	.	.	PUNCT
ftr-450	1004	1	i	i	PRON
ftr-450	1004	2	d.	d.	PROPN
ftr-450	1004	3	in	in	ADP
ftr-450	1004	4	addition	addition	NOUN
ftr-450	1004	5	,	,	PUNCT
ftr-450	1004	6	annuitants	annuitant	NOUN
ftr-450	1004	7	may	may	AUX
ftr-450	1004	8	have	have	VERB
ftr-450	1004	9	a	a	DET
ftr-450	1004	10	claim	claim	NOUN
ftr-450	1004	11	in	in	ADP
ftr-450	1004	12	the	the	DET
ftr-450	1004	13	state	state	NOUN
ftr-450	1004	14	liquidation	liquidation	NOUN
ftr-450	1004	15	proceedings	proceeding	NOUN
ftr-450	1004	16	.	.	PUNCT
ftr-450	1005	1	james	james	PROPN
ftr-450	1005	2	epstein	epstein	PROPN
ftr-450	1005	3	,	,	PUNCT
ftr-450	1005	4	protecting	protect	VERB
ftr-450	1005	5	pension	pension	NOUN
ftr-450	1005	6	annuities	annuity	NOUN
ftr-450	1005	7	when	when	SCONJ
ftr-450	1005	8	insurance	insurance	NOUN
ftr-450	1005	9	companies	company	NOUN
ftr-450	1005	10	fail	fail	VERB
ftr-450	1005	11	:	:	PUNCT
ftr-450	1005	12	the	the	DET
ftr-450	1005	13	erisa	erisa	NOUN
ftr-450	1005	14	fiduciary	fiduciary	ADJ
ftr-450	1005	15	standards	standard	NOUN
ftr-450	1005	16	,	,	PUNCT
ftr-450	1005	17	44	44	NUM
ftr-450	1005	18	fla	fla	NOUN
ftr-450	1005	19	.	.	PUNCT
ftr-450	1006	1	l.	l.	PROPN
ftr-450	1006	2	rev.107	rev.107	PROPN
ftr-450	1006	3	,	,	PUNCT
ftr-450	1006	4	110	110	NUM
ftr-450	1006	5	(	(	PUNCT
ftr-450	1006	6	1992	1992	NUM
ftr-450	1006	7	)	)	PUNCT
ftr-450	1006	8	;	;	PUNCT
ftr-450	1006	9	see	see	VERB
ftr-450	1006	10	also	also	ADV
ftr-450	1006	11	648	648	NUM
ftr-450	1006	12	florida	florida	PROPN
ftr-450	1006	13	tax	tax	NOUN
ftr-450	1006	14	review	review	NOUN
ftr-450	1007	1	[	[	X
ftr-450	1007	2	vol	vol	NOUN
ftr-450	1007	3	.	.	PUNCT
ftr-450	1007	4	4:9	4:9	NUM
ftr-450	1007	5	for	for	ADP
ftr-450	1007	6	example	example	NOUN
ftr-450	1007	7	,	,	PUNCT
ftr-450	1007	8	under	under	ADP
ftr-450	1007	9	certain	certain	ADJ
ftr-450	1007	10	state	state	NOUN
ftr-450	1007	11	insurance	insurance	NOUN
ftr-450	1007	12	laws	law	NOUN
ftr-450	1007	13	,	,	PUNCT
ftr-450	1007	14	gics	gic	NOUN
ftr-450	1007	15	are	be	AUX
ftr-450	1007	16	protected	protect	VERB
ftr-450	1007	17	against	against	ADP
ftr-450	1007	18	insolvency	insolvency	NOUN
ftr-450	1007	19	by	by	ADP
ftr-450	1007	20	life	life	NOUN
ftr-450	1007	21	insurance	insurance	NOUN
ftr-450	1007	22	guaranty	guaranty	NOUN
ftr-450	1007	23	funds	fund	NOUN
ftr-450	1007	24	which	which	PRON
ftr-450	1007	25	typically	typically	ADV
ftr-450	1007	26	limit	limit	VERB
ftr-450	1007	27	the	the	DET
ftr-450	1007	28	amount	amount	NOUN
ftr-450	1007	29	payable	payable	ADJ
ftr-450	1007	30	per	per	ADP
ftr-450	1007	31	claim.193	claim.193	PROPN
ftr-450	1007	32	2	2	NUM
ftr-450	1007	33	.	.	PUNCT
ftr-450	1007	34	banking	banking	NOUN
ftr-450	1007	35	investment	investment	NOUN
ftr-450	1007	36	contracts.cthe	contracts.cthe	DET
ftr-450	1007	37	bank	bank	NOUN
ftr-450	1007	38	investment	investment	NOUN
ftr-450	1007	39	contract	contract	NOUN
ftr-450	1007	40	(	(	PUNCT
ftr-450	1007	41	bic	bic	PROPN
ftr-450	1007	42	)	)	PUNCT
ftr-450	1007	43	is	be	AUX
ftr-450	1007	44	another	another	DET
ftr-450	1007	45	type	type	NOUN
ftr-450	1007	46	of	of	ADP
ftr-450	1007	47	stable	stable	ADJ
ftr-450	1007	48	-	-	PUNCT
ftr-450	1007	49	value	value	NOUN
ftr-450	1007	50	instrument.194	instrument.194	PROPN
ftr-450	1007	51	bics	bic	NOUN
ftr-450	1007	52	are	be	AUX
ftr-450	1007	53	offered	offer	VERB
ftr-450	1007	54	by	by	ADP
ftr-450	1007	55	banks	bank	NOUN
ftr-450	1007	56	rather	rather	ADV
ftr-450	1007	57	than	than	ADP
ftr-450	1007	58	by	by	ADP
ftr-450	1007	59	insurance	insurance	NOUN
ftr-450	1007	60	companies.195	companies.195	NOUN
ftr-450	1007	61	bics	bic	NOUN
ftr-450	1007	62	are	be	AUX
ftr-450	1007	63	insured	insure	VERB
ftr-450	1007	64	by	by	ADP
ftr-450	1007	65	the	the	DET
ftr-450	1007	66	fdic	fdic	PROPN
ftr-450	1007	67	,	,	PUNCT
ftr-450	1007	68	up	up	ADP
ftr-450	1007	69	to	to	PART
ftr-450	1007	70	$	$	SYM
ftr-450	1007	71	100,000	100,000	NUM
ftr-450	1007	72	,	,	PUNCT
ftr-450	1007	73	per	per	ADP
ftr-450	1007	74	deposit	deposit	NOUN
ftr-450	1007	75	,	,	PUNCT
ftr-450	1007	76	per	per	ADP
ftr-450	1007	77	account.196	account.196	PROPN
ftr-450	1007	78	peter	peter	PROPN
ftr-450	1007	79	a.	a.	PROPN
ftr-450	1007	80	fine	fine	PROPN
ftr-450	1007	81	,	,	PUNCT
ftr-450	1007	82	what	what	PRON
ftr-450	1007	83	to	to	PART
ftr-450	1007	84	do	do	VERB
ftr-450	1007	85	if	if	SCONJ
ftr-450	1007	86	your	your	PRON
ftr-450	1007	87	insurer	insurer	NOUN
ftr-450	1007	88	is	be	AUX
ftr-450	1007	89	insolvent	insolvent	ADJ
ftr-450	1007	90	,	,	PUNCT
ftr-450	1007	91	439	439	NUM
ftr-450	1007	92	pli	pli	PROPN
ftr-450	1007	93	/	/	SYM
ftr-450	1007	94	comm	comm	NOUN
ftr-450	1007	95	139	139	NUM
ftr-450	1007	96	(	(	PUNCT
ftr-450	1007	97	1987	1987	NUM
ftr-450	1007	98	)	)	PUNCT
ftr-450	1007	99	.	.	PUNCT
ftr-450	1008	1	also	also	ADV
ftr-450	1008	2	,	,	PUNCT
ftr-450	1008	3	insurance	insurance	NOUN
ftr-450	1008	4	industry	industry	NOUN
ftr-450	1008	5	practice	practice	NOUN
ftr-450	1008	6	has	have	AUX
ftr-450	1008	7	been	be	AUX
ftr-450	1008	8	to	to	PART
ftr-450	1008	9	protect	protect	VERB
ftr-450	1008	10	annuitants	annuitant	NOUN
ftr-450	1008	11	hurt	hurt	VERB
ftr-450	1008	12	by	by	ADP
ftr-450	1008	13	the	the	DET
ftr-450	1008	14	collapse	collapse	NOUN
ftr-450	1008	15	of	of	ADP
ftr-450	1008	16	an	an	DET
ftr-450	1008	17	annuities	annuity	NOUN
ftr-450	1008	18	company	company	NOUN
ftr-450	1008	19	through	through	ADP
ftr-450	1008	20	the	the	DET
ftr-450	1008	21	state	state	NOUN
ftr-450	1008	22	insurance	insurance	NOUN
ftr-450	1008	23	regulations	regulation	NOUN
ftr-450	1008	24	.	.	PUNCT
ftr-450	1009	1	retirees	retiree	NOUN
ftr-450	1009	2	at	at	ADP
ftr-450	1009	3	risk	risk	NOUN
ftr-450	1009	4	:	:	PUNCT
ftr-450	1009	5	the	the	DET
ftr-450	1009	6	executive	executive	ADJ
ftr-450	1009	7	life	life	NOUN
ftr-450	1009	8	bankruptcy	bankruptcy	NOUN
ftr-450	1009	9	:	:	PUNCT
ftr-450	1009	10	hearing	hear	VERB
ftr-450	1009	11	before	before	ADP
ftr-450	1009	12	the	the	DET
ftr-450	1009	13	subcomm	subcomm	NOUN
ftr-450	1009	14	.	.	PUNCT
ftr-450	1010	1	on	on	ADP
ftr-450	1010	2	labor	labor	NOUN
ftr-450	1010	3	of	of	ADP
ftr-450	1010	4	the	the	DET
ftr-450	1010	5	sen	sen	PROPN
ftr-450	1010	6	.	.	PROPN
ftr-450	1010	7	comm	comm	NOUN
ftr-450	1010	8	.	.	PUNCT
ftr-450	1011	1	on	on	ADP
ftr-450	1011	2	labor	labor	NOUN
ftr-450	1011	3	and	and	CCONJ
ftr-450	1011	4	human	human	ADJ
ftr-450	1011	5	resources	resource	NOUN
ftr-450	1011	6	,	,	PUNCT
ftr-450	1011	7	102	102	NUM
ftr-450	1011	8	cong	cong	NOUN
ftr-450	1011	9	.	.	PUNCT
ftr-450	1012	1	23	23	NUM
ftr-450	1012	2	(	(	PUNCT
ftr-450	1012	3	1991	1991	NUM
ftr-450	1012	4	)	)	PUNCT
ftr-450	1012	5	(	(	PUNCT
ftr-450	1012	6	statement	statement	NOUN
ftr-450	1012	7	of	of	ADP
ftr-450	1012	8	david	david	PROPN
ftr-450	1012	9	george	george	PROPN
ftr-450	1012	10	ball	ball	PROPN
ftr-450	1012	11	,	,	PUNCT
ftr-450	1012	12	asst	asst	NOUN
ftr-450	1012	13	.	.	PUNCT
ftr-450	1013	1	secretary	secretary	NOUN
ftr-450	1013	2	,	,	PUNCT
ftr-450	1013	3	pension	pension	NOUN
ftr-450	1013	4	and	and	CCONJ
ftr-450	1013	5	welfare	welfare	NOUN
ftr-450	1013	6	benefits	benefits	PROPN
ftr-450	1013	7	administration	administration	PROPN
ftr-450	1013	8	,	,	PUNCT
ftr-450	1013	9	u.s	u.s	PROPN
ftr-450	1013	10	.	.	PROPN
ftr-450	1013	11	dept	dept	PROPN
ftr-450	1013	12	.	.	PROPN
ftr-450	1013	13	of	of	ADP
ftr-450	1013	14	labor	labor	NOUN
ftr-450	1013	15	)	)	PUNCT
ftr-450	1013	16	.	.	PUNCT
ftr-450	1014	1	193	193	NUM
ftr-450	1014	2	.	.	PUNCT
ftr-450	1015	1	however	however	ADV
ftr-450	1015	2	,	,	PUNCT
ftr-450	1015	3	any	any	DET
ftr-450	1015	4	attempt	attempt	NOUN
ftr-450	1015	5	to	to	PART
ftr-450	1015	6	access	access	VERB
ftr-450	1015	7	a	a	DET
ftr-450	1015	8	guaranty	guaranty	NOUN
ftr-450	1015	9	fund	fund	NOUN
ftr-450	1015	10	to	to	PART
ftr-450	1015	11	satisfy	satisfy	VERB
ftr-450	1015	12	gic	gic	ADJ
ftr-450	1015	13	claims	claim	NOUN
ftr-450	1015	14	against	against	ADP
ftr-450	1015	15	a	a	DET
ftr-450	1015	16	large	large	ADJ
ftr-450	1015	17	insolvent	insolvent	ADJ
ftr-450	1015	18	insurer	insurer	NOUN
ftr-450	1015	19	would	would	AUX
ftr-450	1015	20	raise	raise	VERB
ftr-450	1015	21	the	the	DET
ftr-450	1015	22	following	follow	VERB
ftr-450	1015	23	issue	issue	NOUN
ftr-450	1015	24	:	:	PUNCT
ftr-450	1015	25	most	most	ADJ
ftr-450	1015	26	such	such	ADJ
ftr-450	1015	27	funds	fund	NOUN
ftr-450	1015	28	are	be	AUX
ftr-450	1015	29	not	not	PART
ftr-450	1015	30	apre	apre	PROPN
ftr-450	1015	31	-	-	PUNCT
ftr-450	1015	32	funded@	funded@	PROPN
ftr-450	1015	33	;	;	PUNCT
ftr-450	1015	34	instead	instead	ADV
ftr-450	1015	35	,	,	PUNCT
ftr-450	1015	36	an	an	DET
ftr-450	1015	37	assessment	assessment	NOUN
ftr-450	1015	38	is	be	AUX
ftr-450	1015	39	made	make	VERB
ftr-450	1015	40	by	by	ADP
ftr-450	1015	41	the	the	DET
ftr-450	1015	42	fund	fund	NOUN
ftr-450	1015	43	against	against	ADP
ftr-450	1015	44	the	the	DET
ftr-450	1015	45	remaining	remain	VERB
ftr-450	1015	46	solvent	solvent	NOUN
ftr-450	1015	47	insurance	insurance	NOUN
ftr-450	1015	48	companies	company	NOUN
ftr-450	1015	49	doing	do	VERB
ftr-450	1015	50	business	business	NOUN
ftr-450	1015	51	in	in	ADP
ftr-450	1015	52	the	the	DET
ftr-450	1015	53	state	state	NOUN
ftr-450	1015	54	only	only	ADV
ftr-450	1015	55	after	after	ADP
ftr-450	1015	56	the	the	DET
ftr-450	1015	57	need	need	NOUN
ftr-450	1015	58	to	to	PART
ftr-450	1015	59	honor	honor	VERB
ftr-450	1015	60	claims	claim	NOUN
ftr-450	1015	61	has	have	AUX
ftr-450	1015	62	arisen	arise	VERB
ftr-450	1015	63	.	.	PUNCT
ftr-450	1016	1	if	if	SCONJ
ftr-450	1016	2	the	the	DET
ftr-450	1016	3	claims	claim	NOUN
ftr-450	1016	4	presented	present	VERB
ftr-450	1016	5	to	to	ADP
ftr-450	1016	6	the	the	DET
ftr-450	1016	7	guaranty	guaranty	NOUN
ftr-450	1016	8	fund	fund	NOUN
ftr-450	1016	9	were	be	AUX
ftr-450	1016	10	very	very	ADV
ftr-450	1016	11	large	large	ADJ
ftr-450	1016	12	,	,	PUNCT
ftr-450	1016	13	it	it	PRON
ftr-450	1016	14	might	might	AUX
ftr-450	1016	15	not	not	PART
ftr-450	1016	16	be	be	AUX
ftr-450	1016	17	possible	possible	ADJ
ftr-450	1016	18	to	to	PART
ftr-450	1016	19	make	make	VERB
ftr-450	1016	20	sufficient	sufficient	ADJ
ftr-450	1016	21	assessments	assessment	NOUN
ftr-450	1016	22	without	without	ADP
ftr-450	1016	23	jeopardizing	jeopardize	VERB
ftr-450	1016	24	the	the	DET
ftr-450	1016	25	financial	financial	ADJ
ftr-450	1016	26	health	health	NOUN
ftr-450	1016	27	of	of	ADP
ftr-450	1016	28	the	the	DET
ftr-450	1016	29	remaining	remain	VERB
ftr-450	1016	30	insurance	insurance	NOUN
ftr-450	1016	31	companies	company	NOUN
ftr-450	1016	32	.	.	PUNCT
ftr-450	1017	1	rice	rice	NOUN
ftr-450	1017	2	,	,	PUNCT
ftr-450	1017	3	supra	supra	PROPN
ftr-450	1017	4	note	note	NOUN
ftr-450	1017	5	192	192	NUM
ftr-450	1017	6	,	,	PUNCT
ftr-450	1017	7	at	at	ADP
ftr-450	1017	8	331	331	NUM
ftr-450	1017	9	.	.	PUNCT
ftr-450	1018	1	it	it	PRON
ftr-450	1018	2	is	be	AUX
ftr-450	1018	3	uncertain	uncertain	ADJ
ftr-450	1018	4	whether	whether	SCONJ
ftr-450	1018	5	a	a	DET
ftr-450	1018	6	gic	gic	NOUN
ftr-450	1018	7	purchased	purchase	VERB
ftr-450	1018	8	by	by	ADP
ftr-450	1018	9	a	a	DET
ftr-450	1018	10	retirement	retirement	NOUN
ftr-450	1018	11	plan	plan	NOUN
ftr-450	1018	12	would	would	AUX
ftr-450	1018	13	constitute	constitute	VERB
ftr-450	1018	14	a	a	DET
ftr-450	1018	15	single	single	ADJ
ftr-450	1018	16	claim	claim	NOUN
ftr-450	1018	17	,	,	PUNCT
ftr-450	1018	18	or	or	CCONJ
ftr-450	1018	19	whether	whether	SCONJ
ftr-450	1018	20	the	the	DET
ftr-450	1018	21	per	per	ADP
ftr-450	1018	22	-	-	PUNCT
ftr-450	1018	23	claim	claim	NOUN
ftr-450	1018	24	provisions	provision	NOUN
ftr-450	1018	25	would	would	AUX
ftr-450	1018	26	apass	apass	VERB
ftr-450	1018	27	through,@	through,@	ADV
ftr-450	1018	28	and	and	CCONJ
ftr-450	1018	29	apply	apply	VERB
ftr-450	1018	30	to	to	ADP
ftr-450	1018	31	each	each	DET
ftr-450	1018	32	beneficiary	beneficiary	NOUN
ftr-450	1018	33	of	of	ADP
ftr-450	1018	34	the	the	DET
ftr-450	1018	35	plan	plan	NOUN
ftr-450	1018	36	.	.	PUNCT
ftr-450	1019	1	whether	whether	SCONJ
ftr-450	1019	2	the	the	DET
ftr-450	1019	3	claim	claim	NOUN
ftr-450	1019	4	is	be	AUX
ftr-450	1019	5	viewed	view	VERB
ftr-450	1019	6	as	as	ADP
ftr-450	1019	7	a	a	DET
ftr-450	1019	8	single	single	ADJ
ftr-450	1019	9	claim	claim	NOUN
ftr-450	1019	10	or	or	CCONJ
ftr-450	1019	11	not	not	PART
ftr-450	1019	12	determines	determine	VERB
ftr-450	1019	13	the	the	DET
ftr-450	1019	14	applicable	applicable	ADJ
ftr-450	1019	15	level	level	NOUN
ftr-450	1019	16	of	of	ADP
ftr-450	1019	17	insurance	insurance	NOUN
ftr-450	1019	18	protection	protection	NOUN
ftr-450	1019	19	under	under	ADP
ftr-450	1019	20	state	state	NOUN
ftr-450	1019	21	law	law	NOUN
ftr-450	1019	22	.	.	PUNCT
ftr-450	1020	1	i	i	PRON
ftr-450	1020	2	d.	d.	PROPN
ftr-450	1020	3	194	194	NUM
ftr-450	1020	4	.	.	PUNCT
ftr-450	1021	1	the	the	DET
ftr-450	1021	2	legal	legal	ADJ
ftr-450	1021	3	form	form	NOUN
ftr-450	1021	4	of	of	ADP
ftr-450	1021	5	the	the	DET
ftr-450	1021	6	bics	bic	NOUN
ftr-450	1021	7	differs	differ	VERB
ftr-450	1021	8	from	from	ADP
ftr-450	1021	9	bank	bank	PROPN
ftr-450	1021	10	to	to	ADP
ftr-450	1021	11	bank	bank	NOUN
ftr-450	1021	12	.	.	PUNCT
ftr-450	1022	1	banks	bank	NOUN
ftr-450	1022	2	generally	generally	ADV
ftr-450	1022	3	issue	issue	VERB
ftr-450	1022	4	bics	bic	NOUN
ftr-450	1022	5	either	either	CCONJ
ftr-450	1022	6	in	in	ADP
ftr-450	1022	7	the	the	DET
ftr-450	1022	8	form	form	NOUN
ftr-450	1022	9	of	of	ADP
ftr-450	1022	10	time	time	NOUN
ftr-450	1022	11	deposits	deposit	NOUN
ftr-450	1022	12	or	or	CCONJ
ftr-450	1022	13	money	money	NOUN
ftr-450	1022	14	market	market	NOUN
ftr-450	1022	15	deposit	deposit	NOUN
ftr-450	1022	16	accounts	account	NOUN
ftr-450	1022	17	.	.	PUNCT
ftr-450	1023	1	the	the	DET
ftr-450	1023	2	board	board	NOUN
ftr-450	1023	3	of	of	ADP
ftr-450	1023	4	governors	governor	NOUN
ftr-450	1023	5	of	of	ADP
ftr-450	1023	6	the	the	DET
ftr-450	1023	7	federal	federal	PROPN
ftr-450	1023	8	reserve	reserve	PROPN
ftr-450	1023	9	,	,	PUNCT
ftr-450	1023	10	which	which	PRON
ftr-450	1023	11	regulates	regulate	VERB
ftr-450	1023	12	the	the	DET
ftr-450	1023	13	banking	banking	NOUN
ftr-450	1023	14	industry	industry	NOUN
ftr-450	1023	15	,	,	PUNCT
ftr-450	1023	16	provides	provide	VERB
ftr-450	1023	17	definitions	definition	NOUN
ftr-450	1023	18	for	for	ADP
ftr-450	1023	19	each	each	DET
ftr-450	1023	20	form	form	NOUN
ftr-450	1023	21	of	of	ADP
ftr-450	1023	22	deposit	deposit	NOUN
ftr-450	1023	23	accounts	account	NOUN
ftr-450	1023	24	in	in	ADP
ftr-450	1023	25	its	its	PRON
ftr-450	1023	26	regulations	regulation	NOUN
ftr-450	1023	27	.	.	PUNCT
ftr-450	1024	1	david	david	PROPN
ftr-450	1024	2	j.	j.	PROPN
ftr-450	1024	3	salvin	salvin	PROPN
ftr-450	1024	4	,	,	PUNCT
ftr-450	1024	5	bank	bank	NOUN
ftr-450	1024	6	investment	investment	NOUN
ftr-450	1024	7	contracts	contract	NOUN
ftr-450	1024	8	,	,	PUNCT
ftr-450	1024	9	in	in	ADP
ftr-450	1024	10	guaranteed	guarantee	VERB
ftr-450	1024	11	investment	investment	NOUN
ftr-450	1024	12	contracts	contract	NOUN
ftr-450	1024	13	:	:	PUNCT
ftr-450	1024	14	risk	risk	NOUN
ftr-450	1024	15	analysis	analysis	NOUN
ftr-450	1024	16	and	and	CCONJ
ftr-450	1024	17	portfolio	portfolio	NOUN
ftr-450	1024	18	strategies	strategy	NOUN
ftr-450	1024	19	37	37	NUM
ftr-450	1024	20	(	(	PUNCT
ftr-450	1024	21	kenneth	kenneth	PROPN
ftr-450	1024	22	l.	l.	PROPN
ftr-450	1024	23	walker	walker	PROPN
ftr-450	1024	24	ed	ed	PROPN
ftr-450	1024	25	.	.	PROPN
ftr-450	1024	26	,	,	PUNCT
ftr-450	1024	27	1992	1992	NUM
ftr-450	1024	28	)	)	PUNCT
ftr-450	1024	29	.	.	PUNCT
ftr-450	1025	1	195	195	NUM
ftr-450	1025	2	.	.	PUNCT
ftr-450	1026	1	although	although	SCONJ
ftr-450	1026	2	bics	bic	NOUN
ftr-450	1026	3	are	be	AUX
ftr-450	1026	4	similar	similar	ADJ
ftr-450	1026	5	to	to	ADP
ftr-450	1026	6	gics	gic	NOUN
ftr-450	1026	7	in	in	ADP
ftr-450	1026	8	many	many	ADJ
ftr-450	1026	9	respects	respect	NOUN
ftr-450	1026	10	,	,	PUNCT
ftr-450	1026	11	the	the	DET
ftr-450	1026	12	industry	industry	NOUN
ftr-450	1026	13	distinctions	distinction	NOUN
ftr-450	1026	14	between	between	ADP
ftr-450	1026	15	banking	banking	NOUN
ftr-450	1026	16	and	and	CCONJ
ftr-450	1026	17	insurance	insurance	NOUN
ftr-450	1026	18	account	account	NOUN
ftr-450	1026	19	for	for	ADP
ftr-450	1026	20	differences	difference	NOUN
ftr-450	1026	21	such	such	ADJ
ftr-450	1026	22	as	as	ADP
ftr-450	1026	23	credit	credit	NOUN
ftr-450	1026	24	-	-	PUNCT
ftr-450	1026	25	worthiness	worthiness	NOUN
ftr-450	1026	26	,	,	PUNCT
ftr-450	1026	27	plan	plan	NOUN
ftr-450	1026	28	language	language	NOUN
ftr-450	1026	29	,	,	PUNCT
ftr-450	1026	30	government	government	NOUN
ftr-450	1026	31	reporting	reporting	NOUN
ftr-450	1026	32	,	,	PUNCT
ftr-450	1026	33	pricing	pricing	NOUN
ftr-450	1026	34	,	,	PUNCT
ftr-450	1026	35	and	and	CCONJ
ftr-450	1026	36	most	most	ADV
ftr-450	1026	37	importantly	importantly	ADV
ftr-450	1026	38	,	,	PUNCT
ftr-450	1026	39	the	the	DET
ftr-450	1026	40	availability	availability	NOUN
ftr-450	1026	41	of	of	ADP
ftr-450	1026	42	fdic	fdic	PROPN
ftr-450	1026	43	insurance	insurance	PROPN
ftr-450	1026	44	.	.	PUNCT
ftr-450	1027	1	walker	walker	PROPN
ftr-450	1027	2	,	,	PUNCT
ftr-450	1027	3	supra	supra	PROPN
ftr-450	1027	4	note	note	NOUN
ftr-450	1027	5	186	186	NUM
ftr-450	1027	6	,	,	PUNCT
ftr-450	1027	7	at	at	ADP
ftr-450	1027	8	38	38	NUM
ftr-450	1027	9	.	.	PUNCT
ftr-450	1028	1	the	the	DET
ftr-450	1028	2	relative	relative	ADJ
ftr-450	1028	3	success	success	NOUN
ftr-450	1028	4	of	of	ADP
ftr-450	1028	5	bics	bic	NOUN
ftr-450	1028	6	stems	stem	VERB
ftr-450	1028	7	from	from	ADP
ftr-450	1028	8	the	the	DET
ftr-450	1028	9	desire	desire	NOUN
ftr-450	1028	10	for	for	ADP
ftr-450	1028	11	industry	industry	NOUN
ftr-450	1028	12	diversification	diversification	NOUN
ftr-450	1028	13	.	.	PUNCT
ftr-450	1029	1	prior	prior	ADV
ftr-450	1029	2	to	to	ADP
ftr-450	1029	3	the	the	DET
ftr-450	1029	4	introduction	introduction	NOUN
ftr-450	1029	5	of	of	ADP
ftr-450	1029	6	bics	bic	NOUN
ftr-450	1029	7	,	,	PUNCT
ftr-450	1029	8	a	a	DET
ftr-450	1029	9	plan	plan	NOUN
ftr-450	1029	10	wishing	wish	VERB
ftr-450	1029	11	to	to	PART
ftr-450	1029	12	offer	offer	VERB
ftr-450	1029	13	a	a	DET
ftr-450	1029	14	stable	stable	ADJ
ftr-450	1029	15	value	value	NOUN
ftr-450	1029	16	option	option	NOUN
ftr-450	1029	17	was	be	AUX
ftr-450	1029	18	limited	limit	VERB
ftr-450	1029	19	to	to	ADP
ftr-450	1029	20	gics	gic	NOUN
ftr-450	1029	21	and	and	CCONJ
ftr-450	1029	22	money	money	NOUN
ftr-450	1029	23	market	market	NOUN
ftr-450	1029	24	funds	fund	NOUN
ftr-450	1029	25	.	.	PUNCT
ftr-450	1030	1	sponsors	sponsor	NOUN
ftr-450	1030	2	were	be	AUX
ftr-450	1030	3	dependent	dependent	ADJ
ftr-450	1030	4	upon	upon	SCONJ
ftr-450	1030	5	the	the	DET
ftr-450	1030	6	solvency	solvency	NOUN
ftr-450	1030	7	of	of	ADP
ftr-450	1030	8	the	the	DET
ftr-450	1030	9	insurance	insurance	NOUN
ftr-450	1030	10	industry	industry	NOUN
ftr-450	1030	11	.	.	PUNCT
ftr-450	1031	1	i	i	PRON
ftr-450	1031	2	d.	d.	PROPN
ftr-450	1031	3	at	at	ADP
ftr-450	1031	4	38	38	NUM
ftr-450	1031	5	-	-	SYM
ftr-450	1031	6	39	39	NUM
ftr-450	1031	7	.	.	PUNCT
ftr-450	1032	1	bics	bic	NOUN
ftr-450	1032	2	allowed	allow	VERB
ftr-450	1032	3	employers	employer	NOUN
ftr-450	1032	4	to	to	PART
ftr-450	1032	5	spread	spread	VERB
ftr-450	1032	6	their	their	PRON
ftr-450	1032	7	investments	investment	NOUN
ftr-450	1032	8	over	over	ADP
ftr-450	1032	9	two	two	NUM
ftr-450	1032	10	industries	industry	NOUN
ftr-450	1032	11	.	.	PUNCT
ftr-450	1033	1	however	however	ADV
ftr-450	1033	2	,	,	PUNCT
ftr-450	1033	3	simultaneously	simultaneously	ADV
ftr-450	1033	4	with	with	ADP
ftr-450	1033	5	the	the	DET
ftr-450	1033	6	rise	rise	NOUN
ftr-450	1033	7	in	in	ADP
ftr-450	1033	8	bic	bic	PROPN
ftr-450	1033	9	popularity	popularity	NOUN
ftr-450	1033	10	,	,	PUNCT
ftr-450	1033	11	many	many	ADJ
ftr-450	1033	12	large	large	ADJ
ftr-450	1033	13	banks	bank	NOUN
ftr-450	1033	14	saw	see	VERB
ftr-450	1033	15	their	their	PRON
ftr-450	1033	16	credit	credit	NOUN
ftr-450	1033	17	ratings	rating	NOUN
ftr-450	1033	18	drop	drop	NOUN
ftr-450	1033	19	,	,	PUNCT
ftr-450	1033	20	and	and	CCONJ
ftr-450	1033	21	experienced	experience	VERB
ftr-450	1033	22	downgrades	downgrade	NOUN
ftr-450	1033	23	and	and	CCONJ
ftr-450	1033	24	negative	negative	ADJ
ftr-450	1033	25	press	press	NOUN
ftr-450	1033	26	.	.	PUNCT
ftr-450	1034	1	the	the	DET
ftr-450	1034	2	insurance	insurance	NOUN
ftr-450	1034	3	industry	industry	NOUN
ftr-450	1034	4	,	,	PUNCT
ftr-450	1034	5	being	be	AUX
ftr-450	1034	6	the	the	DET
ftr-450	1034	7	familiar	familiar	ADJ
ftr-450	1034	8	option	option	NOUN
ftr-450	1034	9	,	,	PUNCT
ftr-450	1034	10	did	do	AUX
ftr-450	1034	11	not	not	PART
ftr-450	1034	12	experience	experience	VERB
ftr-450	1034	13	similar	similar	ADJ
ftr-450	1034	14	consequences	consequence	NOUN
ftr-450	1034	15	.	.	PUNCT
ftr-450	1035	1	i	i	PRON
ftr-450	1035	2	d.	d.	PROPN
ftr-450	1035	3	at	at	ADP
ftr-450	1035	4	39	39	NUM
ftr-450	1035	5	.	.	PUNCT
ftr-450	1036	1	196	196	NUM
ftr-450	1036	2	.	.	PUNCT
ftr-450	1037	1	both	both	CCONJ
ftr-450	1037	2	the	the	DET
ftr-450	1037	3	principal	principal	NOUN
ftr-450	1037	4	and	and	CCONJ
ftr-450	1037	5	the	the	DET
ftr-450	1037	6	interest	interest	NOUN
ftr-450	1037	7	of	of	ADP
ftr-450	1037	8	a	a	DET
ftr-450	1037	9	bic	bic	PROPN
ftr-450	1037	10	account	account	NOUN
ftr-450	1037	11	are	be	AUX
ftr-450	1037	12	federally	federally	ADV
ftr-450	1037	13	insured	insure	VERB
ftr-450	1037	14	in	in	ADP
ftr-450	1037	15	domestic	domestic	ADJ
ftr-450	1037	16	member	member	NOUN
ftr-450	1037	17	banks	bank	NOUN
ftr-450	1037	18	.	.	PUNCT
ftr-450	1038	1	a	a	DET
ftr-450	1038	2	domestic	domestic	ADJ
ftr-450	1038	3	member	member	NOUN
ftr-450	1038	4	bank	bank	NOUN
ftr-450	1038	5	is	be	AUX
ftr-450	1038	6	aa	aa	PROPN
ftr-450	1038	7	depository	depository	NOUN
ftr-450	1038	8	institution	institution	NOUN
ftr-450	1038	9	that	that	PRON
ftr-450	1038	10	is	be	AUX
ftr-450	1038	11	a	a	DET
ftr-450	1038	12	member	member	NOUN
ftr-450	1038	13	of	of	ADP
ftr-450	1038	14	the	the	DET
ftr-450	1038	15	federal	federal	ADJ
ftr-450	1038	16	reserve.@	reserve.@	PROPN
ftr-450	1038	17	michael	michael	PROPN
ftr-450	1038	18	gordon	gordon	PROPN
ftr-450	1038	19	hales	hales	PROPN
ftr-450	1038	20	,	,	PUNCT
ftr-450	1038	21	the	the	DET
ftr-450	1038	22	language	language	NOUN
ftr-450	1038	23	of	of	ADP
ftr-450	1038	24	banking	banking	NOUN
ftr-450	1038	25	114	114	NUM
ftr-450	1038	26	(	(	PUNCT
ftr-450	1038	27	1994	1994	NUM
ftr-450	1038	28	)	)	PUNCT
ftr-450	1038	29	.	.	PUNCT
ftr-450	1039	1	national	national	ADJ
ftr-450	1039	2	banks	bank	NOUN
ftr-450	1039	3	are	be	AUX
ftr-450	1039	4	required	require	VERB
ftr-450	1039	5	to	to	PART
ftr-450	1039	6	be	be	AUX
ftr-450	1039	7	members	member	NOUN
ftr-450	1039	8	;	;	PUNCT
ftr-450	1039	9	state	state	NOUN
ftr-450	1039	10	-	-	PUNCT
ftr-450	1039	11	chartered	charter	VERB
ftr-450	1039	12	commercial	commercial	ADJ
ftr-450	1039	13	banks	bank	NOUN
ftr-450	1039	14	and	and	CCONJ
ftr-450	1039	15	mutual	mutual	ADJ
ftr-450	1039	16	savings	saving	NOUN
ftr-450	1039	17	banks	bank	NOUN
ftr-450	1039	18	may	may	AUX
ftr-450	1039	19	become	become	VERB
ftr-450	1039	20	members	member	NOUN
ftr-450	1039	21	at	at	ADP
ftr-450	1039	22	their	their	PRON
ftr-450	1039	23	election	election	NOUN
ftr-450	1039	24	.	.	PUNCT
ftr-450	1040	1	i	i	PRON
ftr-450	1040	2	d.	d.	PROPN
ftr-450	1040	3	member	member	PROPN
ftr-450	1040	4	banks	bank	NOUN
ftr-450	1040	5	are	be	AUX
ftr-450	1040	6	owners	owner	NOUN
ftr-450	1040	7	of	of	ADP
ftr-450	1040	8	stock	stock	NOUN
ftr-450	1040	9	in	in	ADP
ftr-450	1040	10	federal	federal	PROPN
ftr-450	1040	11	reserve	reserve	NOUN
ftr-450	1040	12	banks	bank	NOUN
ftr-450	1040	13	and	and	CCONJ
ftr-450	1040	14	choose	choose	VERB
ftr-450	1040	15	some	some	PRON
ftr-450	1040	16	of	of	ADP
ftr-450	1040	17	the	the	DET
ftr-450	1040	18	reserve	reserve	PROPN
ftr-450	1040	19	bank	bank	PROPN
ftr-450	1040	20	directors	director	NOUN
ftr-450	1040	21	.	.	PUNCT
ftr-450	1041	1	i	i	PRON
ftr-450	1041	2	d.	d.	PROPN
ftr-450	1041	3	2000	2000	NUM
ftr-450	1041	4	]	]	PUNCT
ftr-450	1042	1	rethinking	rethink	VERB
ftr-450	1042	2	the	the	DET
ftr-450	1042	3	risk	risk	NOUN
ftr-450	1042	4	of	of	ADP
ftr-450	1042	5	defined	define	VERB
ftr-450	1042	6	contribution	contribution	NOUN
ftr-450	1042	7	plans	plan	VERB
ftr-450	1042	8	649	649	NUM
ftr-450	1042	9	until	until	ADP
ftr-450	1042	10	recently	recently	ADV
ftr-450	1042	11	,	,	PUNCT
ftr-450	1042	12	when	when	SCONJ
ftr-450	1042	13	an	an	DET
ftr-450	1042	14	employer	employer	NOUN
ftr-450	1042	15	sponsored	sponsor	VERB
ftr-450	1042	16	a	a	DET
ftr-450	1042	17	retirement	retirement	NOUN
ftr-450	1042	18	plan	plan	NOUN
ftr-450	1042	19	invested	invest	VERB
ftr-450	1042	20	in	in	ADP
ftr-450	1042	21	bics	bic	NOUN
ftr-450	1042	22	,	,	PUNCT
ftr-450	1042	23	a	a	DET
ftr-450	1042	24	$	$	SYM
ftr-450	1042	25	100,000	100,000	NUM
ftr-450	1042	26	cap	cap	NOUN
ftr-450	1042	27	applied	apply	VERB
ftr-450	1042	28	to	to	ADP
ftr-450	1042	29	the	the	DET
ftr-450	1042	30	plan	plan	NOUN
ftr-450	1042	31	as	as	ADP
ftr-450	1042	32	a	a	DET
ftr-450	1042	33	whole	whole	NOUN
ftr-450	1042	34	.	.	PUNCT
ftr-450	1043	1	the	the	DET
ftr-450	1043	2	cap	cap	NOUN
ftr-450	1043	3	did	do	AUX
ftr-450	1043	4	not	not	PART
ftr-450	1043	5	pass	pass	VERB
ftr-450	1043	6	through	through	ADP
ftr-450	1043	7	to	to	ADP
ftr-450	1043	8	individual	individual	ADJ
ftr-450	1043	9	participants	participant	NOUN
ftr-450	1043	10	.	.	PUNCT
ftr-450	1044	1	however	however	ADV
ftr-450	1044	2	,	,	PUNCT
ftr-450	1044	3	in	in	ADP
ftr-450	1044	4	1991	1991	NUM
ftr-450	1044	5	congress	congress	PROPN
ftr-450	1044	6	passed	pass	VERB
ftr-450	1044	7	the	the	DET
ftr-450	1044	8	federal	federal	ADJ
ftr-450	1044	9	deposit	deposit	NOUN
ftr-450	1044	10	insurance	insurance	NOUN
ftr-450	1044	11	corporation	corporation	PROPN
ftr-450	1044	12	improvement	improvement	PROPN
ftr-450	1044	13	act	act	NOUN
ftr-450	1044	14	of	of	ADP
ftr-450	1044	15	1991	1991	NUM
ftr-450	1044	16	(	(	PUNCT
ftr-450	1044	17	fdicia	fdicia	PROPN
ftr-450	1044	18	)	)	PUNCT
ftr-450	1044	19	,	,	PUNCT
ftr-450	1044	20	which	which	PRON
ftr-450	1044	21	established	establish	VERB
ftr-450	1044	22	pass	pass	NOUN
ftr-450	1044	23	-	-	PUNCT
ftr-450	1044	24	through	through	ADP
ftr-450	1044	25	insurance	insurance	NOUN
ftr-450	1044	26	for	for	ADP
ftr-450	1044	27	certain	certain	ADJ
ftr-450	1044	28	banks	bank	NOUN
ftr-450	1044	29	that	that	PRON
ftr-450	1044	30	brokered	broker	VERB
ftr-450	1044	31	deposits	deposit	NOUN
ftr-450	1044	32	to	to	PART
ftr-450	1044	33	retirement	retirement	VERB
ftr-450	1044	34	plans.197	plans.197	NOUN
ftr-450	1044	35	as	as	ADP
ftr-450	1044	36	a	a	DET
ftr-450	1044	37	result	result	NOUN
ftr-450	1044	38	,	,	PUNCT
ftr-450	1044	39	fdic	fdic	PROPN
ftr-450	1044	40	insurance	insurance	PROPN
ftr-450	1044	41	currently	currently	ADV
ftr-450	1044	42	applies	apply	VERB
ftr-450	1044	43	to	to	ADP
ftr-450	1044	44	individual	individual	ADJ
ftr-450	1044	45	plan	plan	NOUN
ftr-450	1044	46	participants	participant	NOUN
ftr-450	1044	47	as	as	SCONJ
ftr-450	1044	48	if	if	SCONJ
ftr-450	1044	49	they	they	PRON
ftr-450	1044	50	were	be	AUX
ftr-450	1044	51	individual	individual	ADJ
ftr-450	1044	52	depositors.198	depositors.198	ADJ
ftr-450	1044	53	3	3	NUM
ftr-450	1044	54	.	.	PUNCT
ftr-450	1044	55	retirement	retirement	NOUN
ftr-450	1044	56	certificates	certificate	NOUN
ftr-450	1044	57	of	of	ADP
ftr-450	1044	58	deposit	deposit	NOUN
ftr-450	1044	59	(	(	PUNCT
ftr-450	1044	60	cds).cretirement	cds).cretirement	PROPN
ftr-450	1044	61	certificates	certificate	NOUN
ftr-450	1044	62	of	of	ADP
ftr-450	1044	63	deposit	deposit	NOUN
ftr-450	1044	64	(	(	PUNCT
ftr-450	1044	65	cds	cds	PROPN
ftr-450	1044	66	)	)	PUNCT
ftr-450	1044	67	are	be	AUX
ftr-450	1044	68	a	a	DET
ftr-450	1044	69	personal	personal	ADJ
ftr-450	1044	70	savings	saving	NOUN
ftr-450	1044	71	alternative	alternative	NOUN
ftr-450	1044	72	available	available	ADJ
ftr-450	1044	73	to	to	ADP
ftr-450	1044	74	taxpayers	taxpayer	NOUN
ftr-450	1044	75	outside	outside	ADP
ftr-450	1044	76	of	of	ADP
ftr-450	1044	77	the	the	DET
ftr-450	1044	78	employer	employer	NOUN
ftr-450	1044	79	-	-	PUNCT
ftr-450	1044	80	sponsored	sponsor	VERB
ftr-450	1044	81	regime.199	regime.199	VERB
ftr-450	1044	82	a	a	DET
ftr-450	1044	83	retirement	retirement	NOUN
ftr-450	1044	84	cd	cd	NOUN
ftr-450	1044	85	is	be	AUX
ftr-450	1044	86	an	an	DET
ftr-450	1044	87	197	197	NUM
ftr-450	1044	88	.	.	PUNCT
ftr-450	1045	1	under	under	ADP
ftr-450	1045	2	provisions	provision	NOUN
ftr-450	1045	3	set	set	VERB
ftr-450	1045	4	forth	forth	ADP
ftr-450	1045	5	by	by	ADP
ftr-450	1045	6	the	the	DET
ftr-450	1045	7	comprehensive	comprehensive	ADJ
ftr-450	1045	8	deposit	deposit	NOUN
ftr-450	1045	9	insurance	insurance	NOUN
ftr-450	1045	10	reform	reform	NOUN
ftr-450	1045	11	and	and	CCONJ
ftr-450	1045	12	taxpayer	taxpayer	NOUN
ftr-450	1045	13	protection	protection	PROPN
ftr-450	1045	14	act	act	NOUN
ftr-450	1045	15	of	of	ADP
ftr-450	1045	16	1991	1991	NUM
ftr-450	1045	17	,	,	PUNCT
ftr-450	1045	18	deposits	deposit	NOUN
ftr-450	1045	19	of	of	ADP
ftr-450	1045	20	trusts	trust	NOUN
ftr-450	1045	21	may	may	AUX
ftr-450	1045	22	not	not	PART
ftr-450	1045	23	be	be	AUX
ftr-450	1045	24	insured	insure	VERB
ftr-450	1045	25	on	on	ADP
ftr-450	1045	26	a	a	DET
ftr-450	1045	27	pass	pass	VERB
ftr-450	1045	28	-	-	PUNCT
ftr-450	1045	29	through	through	ADP
ftr-450	1045	30	basis	basis	NOUN
ftr-450	1045	31	a(a	a(a	PROPN
ftr-450	1045	32	)	)	PUNCT
ftr-450	1046	1	if	if	SCONJ
ftr-450	1046	2	the	the	DET
ftr-450	1046	3	trustee	trustee	NOUN
ftr-450	1046	4	or	or	CCONJ
ftr-450	1046	5	an	an	DET
ftr-450	1046	6	organizer	organizer	NOUN
ftr-450	1046	7	of	of	ADP
ftr-450	1046	8	the	the	DET
ftr-450	1046	9	trust	trust	NOUN
ftr-450	1046	10	solicits	solicit	VERB
ftr-450	1046	11	persons	person	NOUN
ftr-450	1046	12	to	to	PART
ftr-450	1046	13	transfer	transfer	VERB
ftr-450	1046	14	funds	fund	NOUN
ftr-450	1046	15	into	into	ADP
ftr-450	1046	16	the	the	DET
ftr-450	1046	17	trust	trust	NOUN
ftr-450	1046	18	;	;	PUNCT
ftr-450	1046	19	(	(	PUNCT
ftr-450	1046	20	b	b	X
ftr-450	1046	21	)	)	PUNCT
ftr-450	1046	22	if	if	SCONJ
ftr-450	1046	23	interests	interest	NOUN
ftr-450	1046	24	in	in	ADP
ftr-450	1046	25	the	the	DET
ftr-450	1046	26	trust	trust	NOUN
ftr-450	1046	27	are	be	AUX
ftr-450	1046	28	sold	sell	VERB
ftr-450	1046	29	to	to	ADP
ftr-450	1046	30	beneficiaries	beneficiary	NOUN
ftr-450	1046	31	;	;	PUNCT
ftr-450	1046	32	(	(	PUNCT
ftr-450	1046	33	c	c	X
ftr-450	1046	34	)	)	PUNCT
ftr-450	1046	35	if	if	SCONJ
ftr-450	1046	36	there	there	PRON
ftr-450	1046	37	are	be	VERB
ftr-450	1046	38	more	more	ADJ
ftr-450	1046	39	than	than	ADP
ftr-450	1046	40	10	10	NUM
ftr-450	1046	41	settlors	settlor	NOUN
ftr-450	1046	42	or	or	CCONJ
ftr-450	1046	43	grantors	grantor	NOUN
ftr-450	1046	44	of	of	ADP
ftr-450	1046	45	the	the	DET
ftr-450	1046	46	trust	trust	NOUN
ftr-450	1046	47	;	;	PUNCT
ftr-450	1046	48	or	or	CCONJ
ftr-450	1046	49	(	(	PUNCT
ftr-450	1046	50	d	d	X
ftr-450	1046	51	)	)	PUNCT
ftr-450	1046	52	in	in	ADP
ftr-450	1046	53	such	such	ADJ
ftr-450	1046	54	other	other	ADJ
ftr-450	1046	55	circumstances	circumstance	NOUN
ftr-450	1046	56	as	as	ADP
ftr-450	1046	57	the	the	DET
ftr-450	1046	58	board	board	NOUN
ftr-450	1046	59	of	of	ADP
ftr-450	1046	60	directors	director	NOUN
ftr-450	1046	61	may	may	AUX
ftr-450	1046	62	prescribe.@	prescribe.@	PROPN
ftr-450	1046	63	137	137	NUM
ftr-450	1046	64	cong	cong	NOUN
ftr-450	1046	65	.	.	PUNCT
ftr-450	1047	1	rec	rec	PROPN
ftr-450	1047	2	.	.	PROPN
ftr-450	1047	3	s17910	s17910	PROPN
ftr-450	1047	4	,	,	PUNCT
ftr-450	1047	5	s17923	s17923	PROPN
ftr-450	1047	6	(	(	PUNCT
ftr-450	1047	7	daily	daily	PROPN
ftr-450	1047	8	ed	ed	NOUN
ftr-450	1047	9	.	.	PUNCT
ftr-450	1048	1	nov	nov	PROPN
ftr-450	1048	2	.	.	PROPN
ftr-450	1048	3	23	23	NUM
ftr-450	1048	4	,	,	PUNCT
ftr-450	1048	5	1991	1991	NUM
ftr-450	1048	6	)	)	PUNCT
ftr-450	1048	7	.	.	PUNCT
ftr-450	1049	1	additionally	additionally	ADV
ftr-450	1049	2	,	,	PUNCT
ftr-450	1049	3	banks	bank	NOUN
ftr-450	1049	4	must	must	AUX
ftr-450	1049	5	meet	meet	VERB
ftr-450	1049	6	the	the	DET
ftr-450	1049	7	requirements	requirement	NOUN
ftr-450	1049	8	of	of	ADP
ftr-450	1049	9	irc	irc	PROPN
ftr-450	1049	10	''	''	PUNCT
ftr-450	1049	11	401(a	401(a	PROPN
ftr-450	1049	12	)	)	PUNCT
ftr-450	1049	13	and	and	CCONJ
ftr-450	1049	14	403(b)(9	403(b)(9	NUM
ftr-450	1049	15	)	)	PUNCT
ftr-450	1049	16	.	.	PUNCT
ftr-450	1050	1	pass	pass	VERB
ftr-450	1050	2	-	-	PUNCT
ftr-450	1050	3	through	through	ADP
ftr-450	1050	4	fdic	fdic	PROPN
ftr-450	1050	5	insurance	insurance	PROPN
ftr-450	1050	6	protection	protection	NOUN
ftr-450	1050	7	generated	generate	VERB
ftr-450	1050	8	considerable	considerable	ADJ
ftr-450	1050	9	controversy	controversy	NOUN
ftr-450	1050	10	.	.	PUNCT
ftr-450	1051	1	the	the	DET
ftr-450	1051	2	american	american	PROPN
ftr-450	1051	3	council	council	PROPN
ftr-450	1051	4	of	of	ADP
ftr-450	1051	5	life	life	PROPN
ftr-450	1051	6	insurance	insurance	NOUN
ftr-450	1051	7	(	(	PUNCT
ftr-450	1051	8	acli	acli	ADJ
ftr-450	1051	9	)	)	PUNCT
ftr-450	1051	10	sought	seek	VERB
ftr-450	1051	11	the	the	DET
ftr-450	1051	12	repeal	repeal	NOUN
ftr-450	1051	13	of	of	ADP
ftr-450	1051	14	pass	pass	VERB
ftr-450	1051	15	-	-	PUNCT
ftr-450	1051	16	through	through	ADP
ftr-450	1051	17	insurance	insurance	NOUN
ftr-450	1051	18	legislation	legislation	NOUN
ftr-450	1051	19	.	.	PUNCT
ftr-450	1052	1	the	the	DET
ftr-450	1052	2	acli	acli	ADJ
ftr-450	1052	3	was	be	AUX
ftr-450	1052	4	established	establish	VERB
ftr-450	1052	5	in	in	ADP
ftr-450	1052	6	1976	1976	NUM
ftr-450	1052	7	after	after	ADP
ftr-450	1052	8	a	a	DET
ftr-450	1052	9	merger	merger	NOUN
ftr-450	1052	10	of	of	ADP
ftr-450	1052	11	several	several	ADJ
ftr-450	1052	12	existing	exist	VERB
ftr-450	1052	13	organizations	organization	NOUN
ftr-450	1052	14	.	.	PUNCT
ftr-450	1053	1	it	it	PRON
ftr-450	1053	2	currently	currently	ADV
ftr-450	1053	3	represents	represent	VERB
ftr-450	1053	4	532	532	NUM
ftr-450	1053	5	u.s	u.s	PROPN
ftr-450	1053	6	.	.	PROPN
ftr-450	1053	7	legal	legal	PROPN
ftr-450	1053	8	reserve	reserve	NOUN
ftr-450	1053	9	life	life	NOUN
ftr-450	1053	10	insurance	insurance	NOUN
ftr-450	1053	11	companies	company	NOUN
ftr-450	1053	12	,	,	PUNCT
ftr-450	1053	13	providing	provide	VERB
ftr-450	1053	14	industry	industry	NOUN
ftr-450	1053	15	reports	report	NOUN
ftr-450	1053	16	,	,	PUNCT
ftr-450	1053	17	consumer	consumer	NOUN
ftr-450	1053	18	brochures	brochure	NOUN
ftr-450	1053	19	on	on	ADP
ftr-450	1053	20	insurance	insurance	NOUN
ftr-450	1053	21	,	,	PUNCT
ftr-450	1053	22	and	and	CCONJ
ftr-450	1053	23	unified	unified	ADJ
ftr-450	1053	24	lobbying	lobbying	NOUN
ftr-450	1053	25	efforts	effort	NOUN
ftr-450	1053	26	for	for	ADP
ftr-450	1053	27	life	life	NOUN
ftr-450	1053	28	insurers	insurer	NOUN
ftr-450	1053	29	at	at	ADP
ftr-450	1053	30	state	state	NOUN
ftr-450	1053	31	and	and	CCONJ
ftr-450	1053	32	federal	federal	ADJ
ftr-450	1053	33	levels	level	NOUN
ftr-450	1053	34	.	.	PUNCT
ftr-450	1054	1	see	see	VERB
ftr-450	1054	2	nina	nina	PROPN
ftr-450	1054	3	easton	easton	PROPN
ftr-450	1054	4	,	,	PUNCT
ftr-450	1054	5	financial	financial	ADJ
ftr-450	1054	6	industry	industry	NOUN
ftr-450	1054	7	lobbyists	lobbyist	NOUN
ftr-450	1054	8	come	come	VERB
ftr-450	1054	9	from	from	ADP
ftr-450	1054	10	different	different	ADJ
ftr-450	1054	11	perspectives	perspective	NOUN
ftr-450	1054	12	,	,	PUNCT
ftr-450	1054	13	american	american	ADJ
ftr-450	1054	14	banker	banker	NOUN
ftr-450	1054	15	,	,	PUNCT
ftr-450	1054	16	oct	oct	PROPN
ftr-450	1054	17	.	.	PROPN
ftr-450	1054	18	19	19	NUM
ftr-450	1054	19	,	,	PUNCT
ftr-450	1054	20	1985	1985	NUM
ftr-450	1054	21	,	,	PUNCT
ftr-450	1054	22	at	at	ADP
ftr-450	1054	23	11	11	NUM
ftr-450	1054	24	;	;	PUNCT
ftr-450	1054	25	see	see	VERB
ftr-450	1054	26	also	also	ADV
ftr-450	1054	27	american	american	PROPN
ftr-450	1054	28	council	council	PROPN
ftr-450	1054	29	of	of	ADP
ftr-450	1054	30	life	life	PROPN
ftr-450	1054	31	insurance	insurance	NOUN
ftr-450	1054	32	,	,	PUNCT
ftr-450	1054	33	http://www.acli.com	http://www.acli.com	X
ftr-450	1054	34	(	(	PUNCT
ftr-450	1054	35	as	as	ADP
ftr-450	1054	36	of	of	ADP
ftr-450	1054	37	march	march	PROPN
ftr-450	1054	38	1998	1998	NUM
ftr-450	1054	39	)	)	PUNCT
ftr-450	1054	40	.	.	PUNCT
ftr-450	1055	1	see	see	VERB
ftr-450	1055	2	investments	investment	NOUN
ftr-450	1055	3	:	:	PUNCT
ftr-450	1055	4	federal	federal	ADJ
ftr-450	1055	5	deposit	deposit	NOUN
ftr-450	1055	6	insurance	insurance	NOUN
ftr-450	1055	7	unnecessary	unnecessary	ADJ
ftr-450	1055	8	due	due	ADP
ftr-450	1055	9	to	to	ADP
ftr-450	1055	10	existing	exist	VERB
ftr-450	1055	11	protections	protection	NOUN
ftr-450	1055	12	,	,	PUNCT
ftr-450	1055	13	official	official	NOUN
ftr-450	1055	14	says	say	VERB
ftr-450	1055	15	,	,	PUNCT
ftr-450	1055	16	18	18	NUM
ftr-450	1055	17	pens	pen	NOUN
ftr-450	1055	18	.	.	PUNCT
ftr-450	1056	1	rep	rep	PROPN
ftr-450	1056	2	.	.	PROPN
ftr-450	1056	3	(	(	PUNCT
ftr-450	1056	4	bna	bna	PROPN
ftr-450	1056	5	)	)	PUNCT
ftr-450	1056	6	781	781	NUM
ftr-450	1056	7	(	(	PUNCT
ftr-450	1056	8	may	may	PROPN
ftr-450	1056	9	6	6	NUM
ftr-450	1056	10	,	,	PUNCT
ftr-450	1056	11	1991	1991	NUM
ftr-450	1056	12	)	)	PUNCT
ftr-450	1056	13	(	(	PUNCT
ftr-450	1056	14	maintaining	maintain	VERB
ftr-450	1056	15	that	that	SCONJ
ftr-450	1056	16	this	this	DET
ftr-450	1056	17	result	result	NOUN
ftr-450	1056	18	is	be	AUX
ftr-450	1056	19	dangerous	dangerous	ADJ
ftr-450	1056	20	as	as	SCONJ
ftr-450	1056	21	it	it	PRON
ftr-450	1056	22	tempts	tempt	VERB
ftr-450	1056	23	poorly	poorly	ADV
ftr-450	1056	24	capitalized	capitalize	VERB
ftr-450	1056	25	banks	bank	NOUN
ftr-450	1056	26	to	to	PART
ftr-450	1056	27	offer	offer	VERB
ftr-450	1056	28	very	very	ADV
ftr-450	1056	29	high	high	ADJ
ftr-450	1056	30	yields	yield	NOUN
ftr-450	1056	31	in	in	ADP
ftr-450	1056	32	order	order	NOUN
ftr-450	1056	33	to	to	PART
ftr-450	1056	34	attract	attract	VERB
ftr-450	1056	35	deposits	deposit	NOUN
ftr-450	1056	36	,	,	PUNCT
ftr-450	1056	37	thereby	thereby	ADV
ftr-450	1056	38	increasing	increase	VERB
ftr-450	1056	39	the	the	DET
ftr-450	1056	40	likelihood	likelihood	NOUN
ftr-450	1056	41	of	of	ADP
ftr-450	1056	42	bank	bank	NOUN
ftr-450	1056	43	failure	failure	NOUN
ftr-450	1056	44	)	)	PUNCT
ftr-450	1056	45	.	.	PUNCT
ftr-450	1057	1	198	198	NUM
ftr-450	1057	2	.	.	PUNCT
ftr-450	1058	1	in	in	ADP
ftr-450	1058	2	1994	1994	NUM
ftr-450	1058	3	,	,	PUNCT
ftr-450	1058	4	the	the	DET
ftr-450	1058	5	federal	federal	ADJ
ftr-450	1058	6	deposit	deposit	NOUN
ftr-450	1058	7	insurance	insurance	NOUN
ftr-450	1058	8	corporation	corporation	NOUN
ftr-450	1058	9	finalized	finalize	VERB
ftr-450	1058	10	regulations	regulation	NOUN
ftr-450	1058	11	to	to	PART
ftr-450	1058	12	incorporate	incorporate	VERB
ftr-450	1058	13	the	the	DET
ftr-450	1058	14	federal	federal	ADJ
ftr-450	1058	15	deposit	deposit	NOUN
ftr-450	1058	16	insurance	insurance	NOUN
ftr-450	1058	17	corporation	corporation	PROPN
ftr-450	1058	18	improvement	improvement	PROPN
ftr-450	1058	19	act	act	NOUN
ftr-450	1058	20	of	of	ADP
ftr-450	1058	21	1991	1991	NUM
ftr-450	1058	22	(	(	PUNCT
ftr-450	1058	23	fdicia	fdicia	NOUN
ftr-450	1058	24	)	)	PUNCT
ftr-450	1058	25	relating	relate	VERB
ftr-450	1058	26	to	to	ADP
ftr-450	1058	27	deposits	deposit	NOUN
ftr-450	1058	28	for	for	ADP
ftr-450	1058	29	employee	employee	NOUN
ftr-450	1058	30	benefit	benefit	NOUN
ftr-450	1058	31	plans	plan	NOUN
ftr-450	1058	32	accepted	accept	VERB
ftr-450	1058	33	on	on	ADP
ftr-450	1058	34	a	a	DET
ftr-450	1058	35	apass	apass	VERB
ftr-450	1058	36	-	-	PUNCT
ftr-450	1058	37	through@	through@	NOUN
ftr-450	1058	38	basis	basis	NOUN
ftr-450	1058	39	.	.	PUNCT
ftr-450	1059	1	alson	alson	PROPN
ftr-450	1059	2	r.	r.	PROPN
ftr-450	1059	3	martin	martin	PROPN
ftr-450	1059	4	,	,	PUNCT
ftr-450	1059	5	recent	recent	ADJ
ftr-450	1059	6	developments	development	NOUN
ftr-450	1059	7	affecting	affect	VERB
ftr-450	1059	8	pcs	pc	NOUN
ftr-450	1059	9	and	and	CCONJ
ftr-450	1059	10	other	other	ADJ
ftr-450	1059	11	closely	closely	ADV
ftr-450	1059	12	held	hold	VERB
ftr-450	1059	13	businesses	business	NOUN
ftr-450	1059	14	,	,	PUNCT
ftr-450	1059	15	c884	c884	PROPN
ftr-450	1059	16	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
ftr-450	1059	17	.	.	PROPN
ftr-450	1060	1	1	1	NUM
ftr-450	1060	2	,	,	PUNCT
ftr-450	1060	3	34	34	NUM
ftr-450	1060	4	(	(	PUNCT
ftr-450	1060	5	feb	feb	PROPN
ftr-450	1060	6	.	.	PROPN
ftr-450	1060	7	10	10	NUM
ftr-450	1060	8	,	,	PUNCT
ftr-450	1060	9	1994	1994	NUM
ftr-450	1060	10	)	)	PUNCT
ftr-450	1060	11	.	.	PUNCT
ftr-450	1061	1	the	the	DET
ftr-450	1061	2	regulations	regulation	NOUN
ftr-450	1061	3	explicitly	explicitly	ADV
ftr-450	1061	4	provide	provide	VERB
ftr-450	1061	5	that	that	SCONJ
ftr-450	1061	6	the	the	DET
ftr-450	1061	7	$	$	SYM
ftr-450	1061	8	100,000	100,000	NUM
ftr-450	1061	9	limitation	limitation	NOUN
ftr-450	1061	10	applies	apply	VERB
ftr-450	1061	11	to	to	ADP
ftr-450	1061	12	the	the	DET
ftr-450	1061	13	aggregate	aggregate	ADJ
ftr-450	1061	14	interests	interest	NOUN
ftr-450	1061	15	of	of	ADP
ftr-450	1061	16	an	an	DET
ftr-450	1061	17	employee	employee	NOUN
ftr-450	1061	18	=	=	SYM
ftr-450	1061	19	s	s	PART
ftr-450	1061	20	deposits	deposit	NOUN
ftr-450	1061	21	with	with	ADP
ftr-450	1061	22	the	the	DET
ftr-450	1061	23	insured	insure	VERB
ftr-450	1061	24	institution	institution	NOUN
ftr-450	1061	25	under	under	ADP
ftr-450	1061	26	all	all	DET
ftr-450	1061	27	plans	plan	NOUN
ftr-450	1061	28	established	establish	VERB
ftr-450	1061	29	by	by	ADP
ftr-450	1061	30	the	the	DET
ftr-450	1061	31	same	same	ADJ
ftr-450	1061	32	employer	employer	NOUN
ftr-450	1061	33	,	,	PUNCT
ftr-450	1061	34	or	or	CCONJ
ftr-450	1061	35	by	by	ADP
ftr-450	1061	36	the	the	DET
ftr-450	1061	37	same	same	ADJ
ftr-450	1061	38	employee	employee	NOUN
ftr-450	1061	39	organization	organization	NOUN
ftr-450	1061	40	.	.	PUNCT
ftr-450	1062	1	see	see	VERB
ftr-450	1062	2	i	i	PRON
ftr-450	1062	3	d.	d.	PROPN
ftr-450	1062	4	at	at	ADP
ftr-450	1062	5	35	35	NUM
ftr-450	1062	6	.	.	PUNCT
ftr-450	1063	1	for	for	ADP
ftr-450	1063	2	purposes	purpose	NOUN
ftr-450	1063	3	of	of	ADP
ftr-450	1063	4	the	the	DET
ftr-450	1063	5	$	$	SYM
ftr-450	1063	6	100,000	100,000	NUM
ftr-450	1063	7	limitation	limitation	NOUN
ftr-450	1063	8	,	,	PUNCT
ftr-450	1063	9	ira	ira	PROPN
ftr-450	1063	10	=	=	PROPN
ftr-450	1063	11	s	s	PART
ftr-450	1063	12	and	and	CCONJ
ftr-450	1063	13	participant	participant	ADJ
ftr-450	1063	14	directed	direct	VERB
ftr-450	1063	15	individual	individual	ADJ
ftr-450	1063	16	account	account	NOUN
ftr-450	1063	17	plans	plan	NOUN
ftr-450	1063	18	established	establish	VERB
ftr-450	1063	19	by	by	ADP
ftr-450	1063	20	the	the	DET
ftr-450	1063	21	individual	individual	ADJ
ftr-450	1063	22	investor	investor	NOUN
ftr-450	1063	23	are	be	AUX
ftr-450	1063	24	aggregated	aggregate	VERB
ftr-450	1063	25	with	with	ADP
ftr-450	1063	26	employer	employer	NOUN
ftr-450	1063	27	sponsored	sponsor	VERB
ftr-450	1063	28	amounts	amount	NOUN
ftr-450	1063	29	.	.	PUNCT
ftr-450	1064	1	see	see	VERB
ftr-450	1064	2	i	i	PRON
ftr-450	1064	3	d.	d.	PROPN
ftr-450	1064	4	at	at	ADP
ftr-450	1064	5	35	35	NUM
ftr-450	1064	6	.	.	PUNCT
ftr-450	1064	7	199	199	NUM
ftr-450	1064	8	.	.	PUNCT
ftr-450	1065	1	a	a	DET
ftr-450	1065	2	retirement	retirement	NOUN
ftr-450	1065	3	cd	cd	PROPN
ftr-450	1065	4	is	be	AUX
ftr-450	1065	5	a	a	DET
ftr-450	1065	6	special	special	ADJ
ftr-450	1065	7	type	type	NOUN
ftr-450	1065	8	of	of	ADP
ftr-450	1065	9	bic	bic	NOUN
ftr-450	1065	10	.	.	PUNCT
ftr-450	1066	1	it	it	PRON
ftr-450	1066	2	is	be	AUX
ftr-450	1066	3	therefore	therefore	ADV
ftr-450	1066	4	accurate	accurate	ADJ
ftr-450	1066	5	to	to	PART
ftr-450	1066	6	refer	refer	VERB
ftr-450	1066	7	to	to	ADP
ftr-450	1066	8	retirement	retirement	NOUN
ftr-450	1066	9	cds	cd	NOUN
ftr-450	1066	10	as	as	ADP
ftr-450	1066	11	bics	bic	NOUN
ftr-450	1066	12	.	.	PUNCT
ftr-450	1067	1	most	most	ADJ
ftr-450	1067	2	bics	bic	NOUN
ftr-450	1067	3	are	be	AUX
ftr-450	1067	4	issued	issue	VERB
ftr-450	1067	5	as	as	ADP
ftr-450	1067	6	fixed	fix	VERB
ftr-450	1067	7	-	-	PUNCT
ftr-450	1067	8	rate	rate	NOUN
ftr-450	1067	9	instruments	instrument	NOUN
ftr-450	1067	10	,	,	PUNCT
ftr-450	1067	11	typically	typically	ADV
ftr-450	1067	12	issued	issue	VERB
ftr-450	1067	13	as	as	ADP
ftr-450	1067	14	nonnegotiable	nonnegotiable	ADJ
ftr-450	1067	15	,	,	PUNCT
ftr-450	1067	16	benefit	benefit	VERB
ftr-450	1067	17	responsive	responsive	ADJ
ftr-450	1067	18	arrangements	arrangement	NOUN
ftr-450	1067	19	.	.	PUNCT
ftr-450	1068	1	they	they	PRON
ftr-450	1068	2	sometimes	sometimes	ADV
ftr-450	1068	3	contain	contain	VERB
ftr-450	1068	4	a	a	DET
ftr-450	1068	5	window	window	NOUN
ftr-450	1068	6	provision	provision	NOUN
ftr-450	1068	7	,	,	PUNCT
ftr-450	1068	8	and	and	CCONJ
ftr-450	1068	9	often	often	ADV
ftr-450	1068	10	have	have	VERB
ftr-450	1068	11	early	early	ADJ
ftr-450	1068	12	-	-	PUNCT
ftr-450	1068	13	withdrawal	withdrawal	NOUN
ftr-450	1068	14	provisions	provision	NOUN
ftr-450	1068	15	that	that	PRON
ftr-450	1068	16	allow	allow	VERB
ftr-450	1068	17	withdrawals	withdrawal	NOUN
ftr-450	1068	18	to	to	PART
ftr-450	1068	19	be	be	AUX
ftr-450	1068	20	made	make	VERB
ftr-450	1068	21	before	before	ADP
ftr-450	1068	22	maturity	maturity	NOUN
ftr-450	1068	23	for	for	ADP
ftr-450	1068	24	reasons	reason	NOUN
ftr-450	1068	25	other	other	ADJ
ftr-450	1068	26	than	than	ADP
ftr-450	1068	27	benefit	benefit	NOUN
ftr-450	1068	28	payments	payment	NOUN
ftr-450	1068	29	after	after	ADP
ftr-450	1068	30	the	the	DET
ftr-450	1068	31	imposition	imposition	NOUN
ftr-450	1068	32	of	of	ADP
ftr-450	1068	33	a	a	DET
ftr-450	1068	34	market	market	NOUN
ftr-450	1068	35	adjustment	adjustment	NOUN
ftr-450	1068	36	.	.	PUNCT
ftr-450	1069	1	when	when	SCONJ
ftr-450	1069	2	the	the	DET
ftr-450	1069	3	benefit	benefit	NOUN
ftr-450	1069	4	-	-	PUNCT
ftr-450	1069	5	responsiveness	responsiveness	NOUN
ftr-450	1069	6	and	and	CCONJ
ftr-450	1069	7	window	window	NOUN
ftr-450	1069	8	features	feature	NOUN
ftr-450	1069	9	are	be	AUX
ftr-450	1069	10	removed	remove	VERB
ftr-450	1069	11	,	,	PUNCT
ftr-450	1069	12	what	what	PRON
ftr-450	1069	13	remains	remain	VERB
ftr-450	1069	14	is	be	AUX
ftr-450	1069	15	a	a	DET
ftr-450	1069	16	fixed	fix	VERB
ftr-450	1069	17	-	-	PUNCT
ftr-450	1069	18	rate	rate	NOUN
ftr-450	1069	19	,	,	PUNCT
ftr-450	1069	20	nonnegotiable	nonnegotiable	ADJ
ftr-450	1069	21	instrument	instrument	NOUN
ftr-450	1069	22	that	that	PRON
ftr-450	1069	23	contains	contain	VERB
ftr-450	1069	24	an	an	DET
ftr-450	1069	25	early	early	ADJ
ftr-450	1069	26	-	-	PUNCT
ftr-450	1069	27	withdrawal	withdrawal	NOUN
ftr-450	1069	28	penalty	penalty	NOUN
ftr-450	1069	29	.	.	PUNCT
ftr-450	1070	1	this	this	DET
ftr-450	1070	2	instrument	instrument	NOUN
ftr-450	1070	3	is	be	AUX
ftr-450	1070	4	known	know	VERB
ftr-450	1070	5	as	as	ADP
ftr-450	1070	6	a	a	DET
ftr-450	1070	7	time	time	NOUN
ftr-450	1070	8	deposit	deposit	NOUN
ftr-450	1070	9	or	or	CCONJ
ftr-450	1070	10	nonnegotiable	nonnegotiable	ADJ
ftr-450	1070	11	certificate	certificate	NOUN
ftr-450	1070	12	of	of	ADP
ftr-450	1070	13	deposit	deposit	NOUN
ftr-450	1070	14	,	,	PUNCT
ftr-450	1070	15	or	or	CCONJ
ftr-450	1070	16	a	a	DET
ftr-450	1070	17	retirement	retirement	NOUN
ftr-450	1070	18	cd	cd	PROPN
ftr-450	1070	19	.	.	PUNCT
ftr-450	1071	1	see	see	VERB
ftr-450	1071	2	mcgill	mcgill	PROPN
ftr-450	1071	3	&	&	CCONJ
ftr-450	1071	4	650	650	NUM
ftr-450	1071	5	florida	florida	PROPN
ftr-450	1071	6	tax	tax	NOUN
ftr-450	1071	7	review	review	NOUN
ftr-450	1071	8	[	[	X
ftr-450	1071	9	vol	vol	NOUN
ftr-450	1071	10	.	.	PUNCT
ftr-450	1072	1	4:9	4:9	NUM
ftr-450	1073	1	insurance	insurance	NOUN
ftr-450	1073	2	contract	contract	NOUN
ftr-450	1073	3	that	that	PRON
ftr-450	1073	4	is	be	AUX
ftr-450	1073	5	invested	invest	VERB
ftr-450	1073	6	in	in	ADP
ftr-450	1073	7	cds	cd	NOUN
ftr-450	1073	8	.	.	PUNCT
ftr-450	1074	1	this	this	DET
ftr-450	1074	2	arrangement	arrangement	NOUN
ftr-450	1074	3	offers	offer	VERB
ftr-450	1074	4	tax	tax	NOUN
ftr-450	1074	5	deferral	deferral	NOUN
ftr-450	1074	6	until	until	ADP
ftr-450	1074	7	retirement	retirement	NOUN
ftr-450	1074	8	on	on	ADP
ftr-450	1074	9	the	the	DET
ftr-450	1074	10	investment	investment	NOUN
ftr-450	1074	11	returns	return	NOUN
ftr-450	1074	12	,	,	PUNCT
ftr-450	1074	13	and	and	CCONJ
ftr-450	1074	14	provides	provide	VERB
ftr-450	1074	15	guaranteed	guarantee	VERB
ftr-450	1074	16	interest	interest	NOUN
ftr-450	1074	17	rates	rate	NOUN
ftr-450	1074	18	for	for	ADP
ftr-450	1074	19	periods	period	NOUN
ftr-450	1074	20	up	up	ADP
ftr-450	1074	21	to	to	PART
ftr-450	1074	22	five	five	NUM
ftr-450	1074	23	years	year	NOUN
ftr-450	1074	24	,	,	PUNCT
ftr-450	1074	25	on	on	ADP
ftr-450	1074	26	amounts	amount	NOUN
ftr-450	1074	27	payable	payable	ADJ
ftr-450	1074	28	as	as	ADP
ftr-450	1074	29	annuities.200	annuities.200	PROPN
ftr-450	1074	30	the	the	DET
ftr-450	1074	31	retirement	retirement	NOUN
ftr-450	1074	32	cd	cd	PROPN
ftr-450	1074	33	is	be	AUX
ftr-450	1074	34	a	a	DET
ftr-450	1074	35	savings	savings	NOUN
ftr-450	1074	36	option	option	NOUN
ftr-450	1074	37	which	which	PRON
ftr-450	1074	38	is	be	AUX
ftr-450	1074	39	particularly	particularly	ADV
ftr-450	1074	40	attractive	attractive	ADJ
ftr-450	1074	41	to	to	ADP
ftr-450	1074	42	individuals	individual	NOUN
ftr-450	1074	43	close	close	ADJ
ftr-450	1074	44	to	to	ADP
ftr-450	1074	45	retirement	retirement	NOUN
ftr-450	1074	46	who	who	PRON
ftr-450	1074	47	are	be	AUX
ftr-450	1074	48	looking	look	VERB
ftr-450	1074	49	for	for	ADP
ftr-450	1074	50	safe	safe	ADJ
ftr-450	1074	51	places	place	NOUN
ftr-450	1074	52	to	to	PART
ftr-450	1074	53	store	store	VERB
ftr-450	1074	54	their	their	PRON
ftr-450	1074	55	personal	personal	ADJ
ftr-450	1074	56	savings.201	savings.201	NOUN
ftr-450	1074	57	currently	currently	ADV
ftr-450	1074	58	,	,	PUNCT
ftr-450	1074	59	rates	rate	NOUN
ftr-450	1074	60	for	for	ADP
ftr-450	1074	61	retirement	retirement	NOUN
ftr-450	1074	62	cds	cd	NOUN
ftr-450	1074	63	are	be	AUX
ftr-450	1074	64	better	well	ADJ
ftr-450	1074	65	than	than	ADP
ftr-450	1074	66	national	national	ADJ
ftr-450	1074	67	cd	cd	PROPN
ftr-450	1074	68	averages	average	NOUN
ftr-450	1074	69	;	;	PUNCT
ftr-450	1074	70	however	however	ADV
ftr-450	1074	71	,	,	PUNCT
ftr-450	1074	72	because	because	SCONJ
ftr-450	1074	73	funds	fund	NOUN
ftr-450	1074	74	can	can	AUX
ftr-450	1074	75	not	not	PART
ftr-450	1074	76	be	be	AUX
ftr-450	1074	77	transferred	transfer	VERB
ftr-450	1074	78	to	to	ADP
ftr-450	1074	79	other	other	ADJ
ftr-450	1074	80	banks	bank	NOUN
ftr-450	1074	81	without	without	ADP
ftr-450	1074	82	paying	pay	VERB
ftr-450	1074	83	taxes	taxis	NOUN
ftr-450	1074	84	and	and	CCONJ
ftr-450	1074	85	penalties	penalty	NOUN
ftr-450	1074	86	,	,	PUNCT
ftr-450	1074	87	it	it	PRON
ftr-450	1074	88	is	be	AUX
ftr-450	1074	89	expected	expect	VERB
ftr-450	1074	90	that	that	SCONJ
ftr-450	1074	91	banks	bank	NOUN
ftr-450	1074	92	will	will	AUX
ftr-450	1074	93	establish	establish	VERB
ftr-450	1074	94	rates	rate	NOUN
ftr-450	1074	95	below	below	ADP
ftr-450	1074	96	market	market	NOUN
ftr-450	1074	97	levels	level	NOUN
ftr-450	1074	98	during	during	ADP
ftr-450	1074	99	subsequent	subsequent	ADJ
ftr-450	1074	100	5	5	NUM
ftr-450	1074	101	year	year	NOUN
ftr-450	1074	102	periods.202	periods.202	NOUN
ftr-450	1074	103	presumably	presumably	ADV
ftr-450	1074	104	,	,	PUNCT
ftr-450	1074	105	heightened	heighten	VERB
ftr-450	1074	106	consumer	consumer	NOUN
ftr-450	1074	107	interest	interest	NOUN
ftr-450	1074	108	in	in	ADP
ftr-450	1074	109	retirement	retirement	NOUN
ftr-450	1074	110	cds	cd	NOUN
ftr-450	1074	111	is	be	AUX
ftr-450	1074	112	largely	largely	ADV
ftr-450	1074	113	attributable	attributable	ADJ
ftr-450	1074	114	to	to	ADP
ftr-450	1074	115	the	the	DET
ftr-450	1074	116	fact	fact	NOUN
ftr-450	1074	117	that	that	SCONJ
ftr-450	1074	118	these	these	DET
ftr-450	1074	119	savings	saving	NOUN
ftr-450	1074	120	arrangement	arrangement	NOUN
ftr-450	1074	121	are	be	AUX
ftr-450	1074	122	insured	insure	VERB
ftr-450	1074	123	by	by	ADP
ftr-450	1074	124	the	the	DET
ftr-450	1074	125	fdic	fdic	PROPN
ftr-450	1074	126	up	up	ADP
ftr-450	1074	127	to	to	PART
ftr-450	1074	128	$	$	SYM
ftr-450	1074	129	100,000	100,000	NUM
ftr-450	1074	130	,	,	PUNCT
ftr-450	1074	131	per	per	ADP
ftr-450	1074	132	account	account	NOUN
ftr-450	1074	133	,	,	PUNCT
ftr-450	1074	134	per	per	ADP
ftr-450	1074	135	individual	individual	NOUN
ftr-450	1074	136	.	.	PUNCT
ftr-450	1075	1	d.	d.	PROPN
ftr-450	1075	2	defined	define	VERB
ftr-450	1075	3	contribution	contribution	NOUN
ftr-450	1075	4	plan	plan	NOUN
ftr-450	1075	5	insurance	insurance	PROPN
ftr-450	1075	6	fdic	fdic	PROPN
ftr-450	1075	7	insurance	insurance	NOUN
ftr-450	1075	8	encourages	encourage	VERB
ftr-450	1075	9	investment	investment	NOUN
ftr-450	1075	10	in	in	ADP
ftr-450	1075	11	bics	bic	NOUN
ftr-450	1075	12	and	and	CCONJ
ftr-450	1075	13	retirement	retirement	NOUN
ftr-450	1075	14	cds	cd	NOUN
ftr-450	1075	15	over	over	ADP
ftr-450	1075	16	other	other	ADJ
ftr-450	1075	17	noninsured	noninsure	VERB
ftr-450	1075	18	forms	form	NOUN
ftr-450	1075	19	of	of	ADP
ftr-450	1075	20	investment	investment	NOUN
ftr-450	1075	21	.	.	PUNCT
ftr-450	1076	1	however	however	ADV
ftr-450	1076	2	,	,	PUNCT
ftr-450	1076	3	an	an	DET
ftr-450	1076	4	investment	investment	NOUN
ftr-450	1076	5	strategy	strategy	NOUN
ftr-450	1076	6	that	that	PRON
ftr-450	1076	7	disproportionately	disproportionately	ADV
ftr-450	1076	8	selects	select	VERB
ftr-450	1076	9	low	low	ADJ
ftr-450	1076	10	-	-	PUNCT
ftr-450	1076	11	risk	risk	NOUN
ftr-450	1076	12	,	,	PUNCT
ftr-450	1076	13	low	low	ADJ
ftr-450	1076	14	-	-	PUNCT
ftr-450	1076	15	yield	yield	NOUN
ftr-450	1076	16	instruments	instrument	NOUN
ftr-450	1076	17	such	such	ADJ
ftr-450	1076	18	as	as	ADP
ftr-450	1076	19	bics	bic	NOUN
ftr-450	1076	20	,	,	PUNCT
ftr-450	1076	21	and	and	CCONJ
ftr-450	1076	22	retirement	retirement	NOUN
ftr-450	1076	23	cds	cd	NOUN
ftr-450	1076	24	,	,	PUNCT
ftr-450	1076	25	contravenes	contravene	VERB
ftr-450	1076	26	the	the	DET
ftr-450	1076	27	modern	modern	ADJ
ftr-450	1076	28	portfolio	portfolio	NOUN
ftr-450	1076	29	theory	theory	NOUN
ftr-450	1076	30	of	of	ADP
ftr-450	1076	31	investment	investment	NOUN
ftr-450	1076	32	which	which	PRON
ftr-450	1076	33	emphasizes	emphasize	VERB
ftr-450	1076	34	diversification	diversification	NOUN
ftr-450	1076	35	as	as	ADP
ftr-450	1076	36	a	a	DET
ftr-450	1076	37	means	means	NOUN
ftr-450	1076	38	of	of	ADP
ftr-450	1076	39	maximizing	maximize	VERB
ftr-450	1076	40	investment	investment	NOUN
ftr-450	1076	41	returns.203	returns.203	NOUN
ftr-450	1076	42	therefore	therefore	ADV
ftr-450	1076	43	,	,	PUNCT
ftr-450	1076	44	the	the	DET
ftr-450	1076	45	use	use	NOUN
ftr-450	1076	46	of	of	ADP
ftr-450	1076	47	conservative	conservative	ADJ
ftr-450	1076	48	investment	investment	NOUN
ftr-450	1076	49	strategy	strategy	NOUN
ftr-450	1076	50	is	be	AUX
ftr-450	1076	51	not	not	PART
ftr-450	1076	52	appropriate	appropriate	ADJ
ftr-450	1076	53	for	for	ADP
ftr-450	1076	54	long	long	ADJ
ftr-450	1076	55	term	term	NOUN
ftr-450	1076	56	investment	investment	NOUN
ftr-450	1076	57	goals	goal	NOUN
ftr-450	1076	58	,	,	PUNCT
ftr-450	1076	59	such	such	ADJ
ftr-450	1076	60	as	as	ADP
ftr-450	1076	61	retirement	retirement	NOUN
ftr-450	1076	62	savings	saving	NOUN
ftr-450	1076	63	.	.	PUNCT
ftr-450	1077	1	the	the	DET
ftr-450	1077	2	fact	fact	NOUN
ftr-450	1077	3	that	that	SCONJ
ftr-450	1077	4	participants	participant	NOUN
ftr-450	1077	5	tend	tend	VERB
ftr-450	1077	6	to	to	PART
ftr-450	1077	7	under	under	VERB
ftr-450	1077	8	-	-	PUNCT
ftr-450	1077	9	diversify	diversify	VERB
ftr-450	1077	10	their	their	PRON
ftr-450	1077	11	investment	investment	NOUN
ftr-450	1077	12	portfolios	portfolio	NOUN
ftr-450	1077	13	by	by	ADP
ftr-450	1077	14	disproportionately	disproportionately	ADV
ftr-450	1077	15	investing	invest	VERB
ftr-450	1077	16	in	in	ADP
ftr-450	1077	17	stable	stable	ADJ
ftr-450	1077	18	-	-	PUNCT
ftr-450	1077	19	value	value	NOUN
ftr-450	1077	20	instruments	instrument	NOUN
ftr-450	1077	21	suggests	suggest	VERB
ftr-450	1077	22	there	there	PRON
ftr-450	1077	23	is	be	VERB
ftr-450	1077	24	a	a	DET
ftr-450	1077	25	need	need	NOUN
ftr-450	1077	26	for	for	SCONJ
ftr-450	1077	27	congress	congress	PROPN
ftr-450	1077	28	to	to	PART
ftr-450	1077	29	enact	enact	VERB
ftr-450	1077	30	laws	law	NOUN
ftr-450	1077	31	which	which	PRON
ftr-450	1077	32	encourage	encourage	VERB
ftr-450	1077	33	participants	participant	NOUN
ftr-450	1077	34	to	to	PART
ftr-450	1077	35	invest	invest	VERB
ftr-450	1077	36	their	their	PRON
ftr-450	1077	37	retirement	retirement	NOUN
ftr-450	1077	38	savings	saving	NOUN
ftr-450	1077	39	more	more	ADV
ftr-450	1077	40	aggressively	aggressively	ADV
ftr-450	1077	41	,	,	PUNCT
ftr-450	1077	42	rather	rather	ADV
ftr-450	1077	43	than	than	ADP
ftr-450	1077	44	more	more	ADJ
ftr-450	1077	45	conservatively.204	conservatively.204	PROPN
ftr-450	1077	46	a	a	DET
ftr-450	1077	47	properly	properly	ADV
ftr-450	1077	48	designed	design	VERB
ftr-450	1077	49	federal	federal	ADJ
ftr-450	1077	50	insurance	insurance	NOUN
ftr-450	1077	51	program	program	NOUN
ftr-450	1077	52	for	for	ADP
ftr-450	1077	53	defined	define	VERB
ftr-450	1077	54	contribution	contribution	NOUN
ftr-450	1077	55	plans	plan	NOUN
ftr-450	1077	56	could	could	AUX
ftr-450	1077	57	achieve	achieve	VERB
ftr-450	1077	58	this	this	DET
ftr-450	1077	59	goal	goal	NOUN
ftr-450	1077	60	.	.	PUNCT
ftr-450	1078	1	a	a	DET
ftr-450	1078	2	defined	define	VERB
ftr-450	1078	3	contribution	contribution	NOUN
ftr-450	1078	4	insurance	insurance	NOUN
ftr-450	1078	5	program	program	NOUN
ftr-450	1078	6	which	which	PRON
ftr-450	1078	7	guaranteed	guarantee	VERB
ftr-450	1078	8	an	an	DET
ftr-450	1078	9	average	average	ADJ
ftr-450	1078	10	rate	rate	NOUN
ftr-450	1078	11	of	of	ADP
ftr-450	1078	12	return	return	NOUN
ftr-450	1078	13	over	over	ADP
ftr-450	1078	14	a	a	DET
ftr-450	1078	15	participant	participant	NOUN
ftr-450	1078	16	=	=	SYM
ftr-450	1078	17	s	s	NOUN
ftr-450	1078	18	working	work	VERB
ftr-450	1078	19	life	life	NOUN
ftr-450	1078	20	would	would	AUX
ftr-450	1078	21	encourage	encourage	VERB
ftr-450	1078	22	participants	participant	NOUN
ftr-450	1078	23	to	to	PART
ftr-450	1078	24	invest	invest	VERB
ftr-450	1078	25	more	more	ADV
ftr-450	1078	26	aggressively	aggressively	ADV
ftr-450	1078	27	because	because	SCONJ
ftr-450	1078	28	a	a	DET
ftr-450	1078	29	portion	portion	NOUN
ftr-450	1078	30	of	of	ADP
ftr-450	1078	31	the	the	DET
ftr-450	1078	32	risk	risk	NOUN
ftr-450	1078	33	of	of	ADP
ftr-450	1078	34	loss	loss	NOUN
ftr-450	1078	35	would	would	AUX
ftr-450	1078	36	shift	shift	VERB
ftr-450	1078	37	from	from	ADP
ftr-450	1078	38	the	the	DET
ftr-450	1078	39	participant	participant	NOUN
ftr-450	1078	40	to	to	ADP
ftr-450	1078	41	the	the	DET
ftr-450	1078	42	grubbs	grubbs	PROPN
ftr-450	1078	43	,	,	PUNCT
ftr-450	1078	44	supra	supra	PROPN
ftr-450	1078	45	note	note	PROPN
ftr-450	1078	46	54	54	NUM
ftr-450	1078	47	,	,	PUNCT
ftr-450	1078	48	at	at	ADP
ftr-450	1078	49	475	475	NUM
ftr-450	1078	50	-	-	SYM
ftr-450	1078	51	78	78	NUM
ftr-450	1078	52	.	.	PUNCT
ftr-450	1079	1	200	200	NUM
ftr-450	1079	2	.	.	PUNCT
ftr-450	1080	1	these	these	DET
ftr-450	1080	2	arrangements	arrangement	NOUN
ftr-450	1080	3	also	also	ADV
ftr-450	1080	4	rely	rely	VERB
ftr-450	1080	5	on	on	ADP
ftr-450	1080	6	the	the	DET
ftr-450	1080	7	favorable	favorable	ADJ
ftr-450	1080	8	treatment	treatment	NOUN
ftr-450	1080	9	of	of	ADP
ftr-450	1080	10	annuity	annuity	NOUN
ftr-450	1080	11	contracts	contract	NOUN
ftr-450	1080	12	under	under	ADP
ftr-450	1080	13	irc	irc	PROPN
ftr-450	1080	14	'	'	PUNCT
ftr-450	1080	15	1275(a)(1)(b)(i	1275(a)(1)(b)(i	NUM
ftr-450	1080	16	)	)	PUNCT
ftr-450	1080	17	.	.	PUNCT
ftr-450	1081	1	see	see	VERB
ftr-450	1081	2	stephen	stephen	PROPN
ftr-450	1081	3	d.	d.	PROPN
ftr-450	1081	4	palmer	palmer	PROPN
ftr-450	1081	5	,	,	PUNCT
ftr-450	1081	6	comment	comment	NOUN
ftr-450	1081	7	,	,	PUNCT
ftr-450	1081	8	what	what	PRON
ftr-450	1081	9	do	do	AUX
ftr-450	1081	10	you	you	PRON
ftr-450	1081	11	get	get	VERB
ftr-450	1081	12	when	when	SCONJ
ftr-450	1081	13	you	you	PRON
ftr-450	1081	14	cross	cross	VERB
ftr-450	1081	15	a	a	DET
ftr-450	1081	16	certificate	certificate	NOUN
ftr-450	1081	17	of	of	ADP
ftr-450	1081	18	deposit	deposit	NOUN
ftr-450	1081	19	with	with	ADP
ftr-450	1081	20	an	an	DET
ftr-450	1081	21	annuity	annuity	NOUN
ftr-450	1081	22	?	?	PUNCT
ftr-450	1081	23	:	:	PUNCT
ftr-450	1081	24	the	the	DET
ftr-450	1081	25	retirement	retirement	NOUN
ftr-450	1081	26	certificate	certificate	NOUN
ftr-450	1081	27	of	of	ADP
ftr-450	1081	28	deposit	deposit	NOUN
ftr-450	1081	29	struggles	struggle	NOUN
ftr-450	1081	30	for	for	ADP
ftr-450	1081	31	survival	survival	NOUN
ftr-450	1081	32	,	,	PUNCT
ftr-450	1081	33	45	45	NUM
ftr-450	1081	34	emory	emory	PROPN
ftr-450	1081	35	l.j	l.j	PROPN
ftr-450	1081	36	.	.	PROPN
ftr-450	1081	37	1429	1429	NUM
ftr-450	1081	38	,	,	PUNCT
ftr-450	1081	39	1432	1432	NUM
ftr-450	1081	40	(	(	PUNCT
ftr-450	1081	41	1996	1996	NUM
ftr-450	1081	42	)	)	PUNCT
ftr-450	1081	43	.	.	PUNCT
ftr-450	1082	1	201	201	NUM
ftr-450	1082	2	.	.	PUNCT
ftr-450	1083	1	the	the	DET
ftr-450	1083	2	high	high	ADJ
ftr-450	1083	3	demand	demand	NOUN
ftr-450	1083	4	for	for	ADP
ftr-450	1083	5	retirement	retirement	NOUN
ftr-450	1083	6	cds	cd	NOUN
ftr-450	1083	7	suggests	suggest	VERB
ftr-450	1083	8	that	that	SCONJ
ftr-450	1083	9	many	many	ADJ
ftr-450	1083	10	savers	saver	NOUN
ftr-450	1083	11	are	be	AUX
ftr-450	1083	12	willing	willing	ADJ
ftr-450	1083	13	to	to	PART
ftr-450	1083	14	forgo	forgo	VERB
ftr-450	1083	15	higher	high	ADJ
ftr-450	1083	16	returns	return	NOUN
ftr-450	1083	17	and	and	CCONJ
ftr-450	1083	18	immediate	immediate	ADJ
ftr-450	1083	19	penalty	penalty	NOUN
ftr-450	1083	20	-	-	PUNCT
ftr-450	1083	21	free	free	ADJ
ftr-450	1083	22	access	access	NOUN
ftr-450	1083	23	to	to	ADP
ftr-450	1083	24	their	their	PRON
ftr-450	1083	25	funds	fund	NOUN
ftr-450	1083	26	in	in	ADP
ftr-450	1083	27	exchange	exchange	NOUN
ftr-450	1083	28	for	for	ADP
ftr-450	1083	29	federal	federal	ADJ
ftr-450	1083	30	insurance	insurance	NOUN
ftr-450	1083	31	.	.	PUNCT
ftr-450	1084	1	see	see	VERB
ftr-450	1084	2	i	i	PRON
ftr-450	1084	3	d.	d.	PROPN
ftr-450	1084	4	at	at	ADP
ftr-450	1084	5	1459	1459	NUM
ftr-450	1084	6	.	.	PUNCT
ftr-450	1085	1	202	202	NUM
ftr-450	1085	2	.	.	PUNCT
ftr-450	1086	1	see	see	VERB
ftr-450	1086	2	duff	duff	PROPN
ftr-450	1086	3	mcdonald	mcdonald	PROPN
ftr-450	1086	4	,	,	PUNCT
ftr-450	1086	5	retirement	retirement	NOUN
ftr-450	1086	6	cds	cd	NOUN
ftr-450	1086	7	offer	offer	VERB
ftr-450	1086	8	more	more	ADJ
ftr-450	1086	9	than	than	ADP
ftr-450	1086	10	7	7	NUM
ftr-450	1086	11	%	%	NOUN
ftr-450	1086	12	plus	plus	CCONJ
ftr-450	1086	13	headaches	headache	NOUN
ftr-450	1086	14	,	,	PUNCT
ftr-450	1086	15	money	money	NOUN
ftr-450	1086	16	,	,	PUNCT
ftr-450	1086	17	may	may	AUX
ftr-450	1086	18	1	1	NUM
ftr-450	1086	19	,	,	PUNCT
ftr-450	1086	20	1995	1995	NUM
ftr-450	1086	21	,	,	PUNCT
ftr-450	1086	22	at	at	ADP
ftr-450	1086	23	57	57	NUM
ftr-450	1086	24	.	.	PUNCT
ftr-450	1086	25	203	203	NUM
ftr-450	1086	26	.	.	PUNCT
ftr-450	1087	1	see	see	VERB
ftr-450	1087	2	supra	supra	PROPN
ftr-450	1087	3	part	part	NOUN
ftr-450	1087	4	ii.c.1	ii.c.1	NOUN
ftr-450	1087	5	.	.	PUNCT
ftr-450	1088	1	204	204	NUM
ftr-450	1088	2	.	.	PUNCT
ftr-450	1089	1	see	see	VERB
ftr-450	1089	2	supra	supra	PROPN
ftr-450	1089	3	part	part	PROPN
ftr-450	1089	4	ii.c.2	ii.c.2	PROPN
ftr-450	1089	5	.	.	PUNCT
ftr-450	1090	1	2000	2000	NUM
ftr-450	1090	2	]	]	PUNCT
ftr-450	1091	1	rethinking	rethink	VERB
ftr-450	1091	2	the	the	DET
ftr-450	1091	3	risk	risk	NOUN
ftr-450	1091	4	of	of	ADP
ftr-450	1091	5	defined	define	VERB
ftr-450	1091	6	contribution	contribution	NOUN
ftr-450	1091	7	plans	plan	VERB
ftr-450	1091	8	651	651	NUM
ftr-450	1091	9	insurer.205	insurer.205	NOUN
ftr-450	1091	10	this	this	DET
ftr-450	1091	11	approach	approach	NOUN
ftr-450	1091	12	is	be	AUX
ftr-450	1091	13	consistent	consistent	ADJ
ftr-450	1091	14	with	with	ADP
ftr-450	1091	15	erisa	erisa	NOUN
ftr-450	1091	16	=	=	SYM
ftr-450	1091	17	s	s	PART
ftr-450	1091	18	goal	goal	NOUN
ftr-450	1091	19	of	of	ADP
ftr-450	1091	20	increased	increase	VERB
ftr-450	1091	21	retirement	retirement	NOUN
ftr-450	1091	22	security	security	NOUN
ftr-450	1091	23	,	,	PUNCT
ftr-450	1091	24	because	because	SCONJ
ftr-450	1091	25	a	a	DET
ftr-450	1091	26	balanced	balanced	ADJ
ftr-450	1091	27	investment	investment	NOUN
ftr-450	1091	28	portfolio	portfolio	NOUN
ftr-450	1091	29	increases	increase	VERB
ftr-450	1091	30	retirement	retirement	NOUN
ftr-450	1091	31	security	security	NOUN
ftr-450	1091	32	by	by	ADP
ftr-450	1091	33	maximizing	maximize	VERB
ftr-450	1091	34	long	long	ADJ
ftr-450	1091	35	-	-	PUNCT
ftr-450	1091	36	term	term	NOUN
ftr-450	1091	37	returns.206	returns.206	ADJ
ftr-450	1091	38	federal	federal	ADJ
ftr-450	1091	39	insurance	insurance	NOUN
ftr-450	1091	40	for	for	ADP
ftr-450	1091	41	defined	define	VERB
ftr-450	1091	42	contribution	contribution	NOUN
ftr-450	1091	43	plans	plan	NOUN
ftr-450	1091	44	also	also	ADV
ftr-450	1091	45	would	would	AUX
ftr-450	1091	46	eliminate	eliminate	VERB
ftr-450	1091	47	the	the	DET
ftr-450	1091	48	uncertainties	uncertainty	NOUN
ftr-450	1091	49	and	and	CCONJ
ftr-450	1091	50	inconsistencies	inconsistency	NOUN
ftr-450	1091	51	that	that	PRON
ftr-450	1091	52	result	result	VERB
ftr-450	1091	53	from	from	ADP
ftr-450	1091	54	the	the	DET
ftr-450	1091	55	gap	gap	NOUN
ftr-450	1091	56	in	in	ADP
ftr-450	1091	57	insurance	insurance	NOUN
ftr-450	1091	58	protection	protection	NOUN
ftr-450	1091	59	for	for	ADP
ftr-450	1091	60	defined	define	VERB
ftr-450	1091	61	contribution	contribution	NOUN
ftr-450	1091	62	plans	plan	NOUN
ftr-450	1091	63	.	.	PUNCT
ftr-450	1092	1	under	under	ADP
ftr-450	1092	2	existing	exist	VERB
ftr-450	1092	3	law	law	NOUN
ftr-450	1092	4	,	,	PUNCT
ftr-450	1092	5	plan	plan	VERB
ftr-450	1092	6	participants	participant	NOUN
ftr-450	1092	7	receive	receive	VERB
ftr-450	1092	8	vastly	vastly	ADV
ftr-450	1092	9	different	different	ADJ
ftr-450	1092	10	levels	level	NOUN
ftr-450	1092	11	of	of	ADP
ftr-450	1092	12	insurance	insurance	NOUN
ftr-450	1092	13	protection	protection	NOUN
ftr-450	1092	14	of	of	ADP
ftr-450	1092	15	their	their	PRON
ftr-450	1092	16	retirement	retirement	NOUN
ftr-450	1092	17	benefits	benefit	NOUN
ftr-450	1092	18	depending	depend	VERB
ftr-450	1092	19	on	on	ADP
ftr-450	1092	20	the	the	DET
ftr-450	1092	21	classification	classification	NOUN
ftr-450	1092	22	of	of	ADP
ftr-450	1092	23	their	their	PRON
ftr-450	1092	24	retirement	retirement	NOUN
ftr-450	1092	25	plan	plan	NOUN
ftr-450	1092	26	,	,	PUNCT
ftr-450	1092	27	the	the	DET
ftr-450	1092	28	type	type	NOUN
ftr-450	1092	29	of	of	ADP
ftr-450	1092	30	investments	investment	NOUN
ftr-450	1092	31	selected	select	VERB
ftr-450	1092	32	,	,	PUNCT
ftr-450	1092	33	and	and	CCONJ
ftr-450	1092	34	the	the	DET
ftr-450	1092	35	states	state	NOUN
ftr-450	1092	36	in	in	ADP
ftr-450	1092	37	which	which	PRON
ftr-450	1092	38	they	they	PRON
ftr-450	1092	39	reside.207	reside.207	VERB
ftr-450	1092	40	federal	federal	ADJ
ftr-450	1092	41	insurance	insurance	NOUN
ftr-450	1092	42	for	for	ADP
ftr-450	1092	43	defined	define	VERB
ftr-450	1092	44	contribution	contribution	NOUN
ftr-450	1092	45	plans	plan	NOUN
ftr-450	1092	46	would	would	AUX
ftr-450	1092	47	eliminate	eliminate	VERB
ftr-450	1092	48	these	these	DET
ftr-450	1092	49	inequities	inequity	NOUN
ftr-450	1092	50	by	by	ADP
ftr-450	1092	51	conferring	confer	VERB
ftr-450	1092	52	upon	upon	SCONJ
ftr-450	1092	53	all	all	DET
ftr-450	1092	54	qualified	qualified	ADJ
ftr-450	1092	55	plan	plan	NOUN
ftr-450	1092	56	participants	participant	NOUN
ftr-450	1092	57	some	some	DET
ftr-450	1092	58	level	level	NOUN
ftr-450	1092	59	of	of	ADP
ftr-450	1092	60	insurance	insurance	NOUN
ftr-450	1092	61	protection	protection	NOUN
ftr-450	1092	62	.	.	PUNCT
ftr-450	1093	1	defined	define	VERB
ftr-450	1093	2	contribution	contribution	NOUN
ftr-450	1093	3	plan	plan	NOUN
ftr-450	1093	4	insurance	insurance	NOUN
ftr-450	1093	5	is	be	AUX
ftr-450	1093	6	a	a	DET
ftr-450	1093	7	highly	highly	ADV
ftr-450	1093	8	controversial	controversial	ADJ
ftr-450	1093	9	concept	concept	NOUN
ftr-450	1093	10	.	.	PUNCT
ftr-450	1094	1	resistance	resistance	NOUN
ftr-450	1094	2	to	to	ADP
ftr-450	1094	3	the	the	DET
ftr-450	1094	4	idea	idea	NOUN
ftr-450	1094	5	includes	include	VERB
ftr-450	1094	6	both	both	CCONJ
ftr-450	1094	7	theoretical	theoretical	ADJ
ftr-450	1094	8	and	and	CCONJ
ftr-450	1094	9	practical	practical	ADJ
ftr-450	1094	10	concerns	concern	NOUN
ftr-450	1094	11	.	.	PUNCT
ftr-450	1095	1	there	there	PRON
ftr-450	1095	2	are	be	VERB
ftr-450	1095	3	,	,	PUNCT
ftr-450	1095	4	for	for	ADP
ftr-450	1095	5	example	example	NOUN
ftr-450	1095	6	,	,	PUNCT
ftr-450	1095	7	concerns	concern	NOUN
ftr-450	1095	8	about	about	ADP
ftr-450	1095	9	identifying	identify	VERB
ftr-450	1095	10	the	the	DET
ftr-450	1095	11	goals	goal	NOUN
ftr-450	1095	12	and	and	CCONJ
ftr-450	1095	13	objectives	objective	NOUN
ftr-450	1095	14	of	of	ADP
ftr-450	1095	15	the	the	DET
ftr-450	1095	16	program	program	NOUN
ftr-450	1095	17	.	.	PUNCT
ftr-450	1096	1	there	there	PRON
ftr-450	1096	2	is	be	VERB
ftr-450	1096	3	also	also	ADV
ftr-450	1096	4	concern	concern	NOUN
ftr-450	1096	5	about	about	ADP
ftr-450	1096	6	defining	define	VERB
ftr-450	1096	7	an	an	DET
ftr-450	1096	8	insurable	insurable	ADJ
ftr-450	1096	9	accrued	accrue	VERB
ftr-450	1096	10	benefit	benefit	NOUN
ftr-450	1096	11	in	in	ADP
ftr-450	1096	12	the	the	DET
ftr-450	1096	13	context	context	NOUN
ftr-450	1096	14	of	of	ADP
ftr-450	1096	15	individual	individual	ADJ
ftr-450	1096	16	account	account	NOUN
ftr-450	1096	17	plans	plan	NOUN
ftr-450	1096	18	.	.	PUNCT
ftr-450	1097	1	furthermore	furthermore	ADV
ftr-450	1097	2	,	,	PUNCT
ftr-450	1097	3	issues	issue	NOUN
ftr-450	1097	4	regarding	regard	VERB
ftr-450	1097	5	the	the	DET
ftr-450	1097	6	appropriate	appropriate	ADJ
ftr-450	1097	7	insurance	insurance	NOUN
ftr-450	1097	8	levels	level	NOUN
ftr-450	1097	9	and	and	CCONJ
ftr-450	1097	10	applicable	applicable	ADJ
ftr-450	1097	11	limitations	limitation	NOUN
ftr-450	1097	12	would	would	AUX
ftr-450	1097	13	have	have	VERB
ftr-450	1097	14	to	to	PART
ftr-450	1097	15	be	be	AUX
ftr-450	1097	16	resolved	resolve	VERB
ftr-450	1097	17	before	before	SCONJ
ftr-450	1097	18	a	a	DET
ftr-450	1097	19	defined	define	VERB
ftr-450	1097	20	contribution	contribution	NOUN
ftr-450	1097	21	plan	plan	NOUN
ftr-450	1097	22	insurance	insurance	NOUN
ftr-450	1097	23	scheme	scheme	NOUN
ftr-450	1097	24	could	could	AUX
ftr-450	1097	25	be	be	AUX
ftr-450	1097	26	adopted	adopt	VERB
ftr-450	1097	27	.	.	PUNCT
ftr-450	1098	1	while	while	SCONJ
ftr-450	1098	2	all	all	PRON
ftr-450	1098	3	of	of	ADP
ftr-450	1098	4	these	these	DET
ftr-450	1098	5	concerns	concern	NOUN
ftr-450	1098	6	are	be	AUX
ftr-450	1098	7	valid	valid	ADJ
ftr-450	1098	8	and	and	CCONJ
ftr-450	1098	9	should	should	AUX
ftr-450	1098	10	be	be	AUX
ftr-450	1098	11	addressed	address	VERB
ftr-450	1098	12	prior	prior	ADV
ftr-450	1098	13	to	to	ADP
ftr-450	1098	14	the	the	DET
ftr-450	1098	15	establishment	establishment	NOUN
ftr-450	1098	16	of	of	ADP
ftr-450	1098	17	a	a	DET
ftr-450	1098	18	defined	define	VERB
ftr-450	1098	19	contribution	contribution	NOUN
ftr-450	1098	20	plan	plan	NOUN
ftr-450	1098	21	insurance	insurance	NOUN
ftr-450	1098	22	program	program	NOUN
ftr-450	1098	23	,	,	PUNCT
ftr-450	1098	24	they	they	PRON
ftr-450	1098	25	are	be	AUX
ftr-450	1098	26	205	205	NUM
ftr-450	1098	27	.	.	PUNCT
ftr-450	1099	1	see	see	VERB
ftr-450	1099	2	discussion	discussion	NOUN
ftr-450	1099	3	infra	infra	NOUN
ftr-450	1099	4	part	part	NOUN
ftr-450	1099	5	iii.e.1	iii.e.1	ADJ
ftr-450	1099	6	.	.	PUNCT
ftr-450	1100	1	206	206	NUM
ftr-450	1100	2	.	.	PUNCT
ftr-450	1101	1	the	the	DET
ftr-450	1101	2	most	most	ADV
ftr-450	1101	3	conservative	conservative	ADJ
ftr-450	1101	4	investments	investment	NOUN
ftr-450	1101	5	are	be	AUX
ftr-450	1101	6	not	not	PART
ftr-450	1101	7	necessarily	necessarily	ADV
ftr-450	1101	8	the	the	DET
ftr-450	1101	9	most	most	ADV
ftr-450	1101	10	prudent	prudent	ADJ
ftr-450	1101	11	ones	one	NOUN
ftr-450	1101	12	since	since	SCONJ
ftr-450	1101	13	a	a	PRON
ftr-450	1101	14	>	>	X
ftr-450	1101	15	an	an	DET
ftr-450	1101	16	investment	investment	NOUN
ftr-450	1101	17	can	can	AUX
ftr-450	1101	18	ordinarily	ordinarily	ADV
ftr-450	1101	19	be	be	AUX
ftr-450	1101	20	made	make	VERB
ftr-450	1101	21	which	which	PRON
ftr-450	1101	22	will	will	AUX
ftr-450	1101	23	yield	yield	VERB
ftr-450	1101	24	a	a	DET
ftr-450	1101	25	higher	high	ADJ
ftr-450	1101	26	income	income	NOUN
ftr-450	1101	27	and	and	CCONJ
ftr-450	1101	28	as	as	ADP
ftr-450	1101	29	to	to	PART
ftr-450	1101	30	which	which	PRON
ftr-450	1101	31	there	there	PRON
ftr-450	1101	32	is	be	VERB
ftr-450	1101	33	no	no	DET
ftr-450	1101	34	reason	reason	NOUN
ftr-450	1101	35	to	to	PART
ftr-450	1101	36	anticipate	anticipate	VERB
ftr-450	1101	37	a	a	DET
ftr-450	1101	38	loss	loss	NOUN
ftr-450	1101	39	of	of	ADP
ftr-450	1101	40	principal.=@	principal.=@	PROPN
ftr-450	1101	41	weiss	weiss	PROPN
ftr-450	1101	42	&	&	CCONJ
ftr-450	1101	43	sgaraglino	sgaraglino	PROPN
ftr-450	1101	44	,	,	PUNCT
ftr-450	1101	45	supra	supra	PROPN
ftr-450	1101	46	note	note	PROPN
ftr-450	1101	47	56	56	NUM
ftr-450	1101	48	,	,	PUNCT
ftr-450	1101	49	at	at	ADP
ftr-450	1101	50	1185	1185	NUM
ftr-450	1101	51	n.23	n.23	NOUN
ftr-450	1101	52	(	(	PUNCT
ftr-450	1101	53	quoting	quote	VERB
ftr-450	1101	54	restatement	restatement	NOUN
ftr-450	1101	55	(	(	PUNCT
ftr-450	1101	56	second	second	ADJ
ftr-450	1101	57	)	)	PUNCT
ftr-450	1101	58	of	of	ADP
ftr-450	1101	59	trusts	trust	NOUN
ftr-450	1101	60	'	'	PUNCT
ftr-450	1101	61	227(a	227(a	PROPN
ftr-450	1101	62	)	)	PUNCT
ftr-450	1101	63	)	)	PUNCT
ftr-450	1101	64	.	.	PUNCT
ftr-450	1102	1	207	207	NUM
ftr-450	1102	2	.	.	PUNCT
ftr-450	1103	1	the	the	DET
ftr-450	1103	2	executive	executive	ADJ
ftr-450	1103	3	life	life	NOUN
ftr-450	1103	4	crisis	crisis	NOUN
ftr-450	1103	5	of	of	ADP
ftr-450	1103	6	1988	1988	NUM
ftr-450	1103	7	best	well	ADV
ftr-450	1103	8	illustrates	illustrate	VERB
ftr-450	1103	9	the	the	DET
ftr-450	1103	10	magnitude	magnitude	NOUN
ftr-450	1103	11	of	of	ADP
ftr-450	1103	12	the	the	DET
ftr-450	1103	13	threat	threat	NOUN
ftr-450	1103	14	imposed	impose	VERB
ftr-450	1103	15	by	by	ADP
ftr-450	1103	16	the	the	DET
ftr-450	1103	17	gap	gap	NOUN
ftr-450	1103	18	in	in	ADP
ftr-450	1103	19	insurance	insurance	NOUN
ftr-450	1103	20	.	.	PUNCT
ftr-450	1104	1	the	the	DET
ftr-450	1104	2	executive	executive	ADJ
ftr-450	1104	3	life	life	NOUN
ftr-450	1104	4	insurance	insurance	NOUN
ftr-450	1104	5	company	company	NOUN
ftr-450	1104	6	invested	invest	VERB
ftr-450	1104	7	heavily	heavily	ADV
ftr-450	1104	8	in	in	ADP
ftr-450	1104	9	junk	junk	NOUN
ftr-450	1104	10	bonds	bond	NOUN
ftr-450	1104	11	.	.	PUNCT
ftr-450	1105	1	when	when	SCONJ
ftr-450	1105	2	the	the	DET
ftr-450	1105	3	market	market	NOUN
ftr-450	1105	4	crashed	crash	VERB
ftr-450	1105	5	in	in	ADP
ftr-450	1105	6	the	the	DET
ftr-450	1105	7	late	late	ADJ
ftr-450	1105	8	1980	1980	NUM
ftr-450	1105	9	=	=	SYM
ftr-450	1105	10	s	s	X
ftr-450	1105	11	,	,	PUNCT
ftr-450	1105	12	executive	executive	ADJ
ftr-450	1105	13	life	life	NOUN
ftr-450	1105	14	was	be	AUX
ftr-450	1105	15	unable	unable	ADJ
ftr-450	1105	16	to	to	PART
ftr-450	1105	17	pay	pay	VERB
ftr-450	1105	18	its	its	PRON
ftr-450	1105	19	contracts	contract	NOUN
ftr-450	1105	20	and	and	CCONJ
ftr-450	1105	21	ultimately	ultimately	ADV
ftr-450	1105	22	filed	file	VERB
ftr-450	1105	23	bankruptcy	bankruptcy	NOUN
ftr-450	1105	24	.	.	PUNCT
ftr-450	1106	1	while	while	SCONJ
ftr-450	1106	2	all	all	PRON
ftr-450	1106	3	plan	plan	VERB
ftr-450	1106	4	participants	participant	NOUN
ftr-450	1106	5	whose	whose	DET
ftr-450	1106	6	assets	asset	NOUN
ftr-450	1106	7	were	be	AUX
ftr-450	1106	8	invested	invest	VERB
ftr-450	1106	9	in	in	ADP
ftr-450	1106	10	executive	executive	ADJ
ftr-450	1106	11	life	life	NOUN
ftr-450	1106	12	were	be	AUX
ftr-450	1106	13	affected	affect	VERB
ftr-450	1106	14	by	by	ADP
ftr-450	1106	15	the	the	DET
ftr-450	1106	16	company	company	NOUN
ftr-450	1106	17	=	=	NOUN
ftr-450	1106	18	s	s	PART
ftr-450	1106	19	collapse	collapse	NOUN
ftr-450	1106	20	,	,	PUNCT
ftr-450	1106	21	the	the	DET
ftr-450	1106	22	damages	damage	NOUN
ftr-450	1106	23	were	be	AUX
ftr-450	1106	24	more	more	ADV
ftr-450	1106	25	devastating	devastating	ADJ
ftr-450	1106	26	for	for	ADP
ftr-450	1106	27	some	some	DET
ftr-450	1106	28	participants	participant	NOUN
ftr-450	1106	29	than	than	ADP
ftr-450	1106	30	for	for	ADP
ftr-450	1106	31	others	other	NOUN
ftr-450	1106	32	.	.	PUNCT
ftr-450	1107	1	employee	employee	NOUN
ftr-450	1107	2	-	-	PUNCT
ftr-450	1107	3	participants	participant	NOUN
ftr-450	1107	4	in	in	ADP
ftr-450	1107	5	defined	define	VERB
ftr-450	1107	6	benefit	benefit	NOUN
ftr-450	1107	7	plans	plan	NOUN
ftr-450	1107	8	were	be	AUX
ftr-450	1107	9	accorded	accord	VERB
ftr-450	1107	10	pbgc	pbgc	PROPN
ftr-450	1107	11	protection	protection	NOUN
ftr-450	1107	12	while	while	SCONJ
ftr-450	1107	13	those	those	PRON
ftr-450	1107	14	in	in	ADP
ftr-450	1107	15	defined	define	VERB
ftr-450	1107	16	contribution	contribution	NOUN
ftr-450	1107	17	plans	plan	NOUN
ftr-450	1107	18	were	be	AUX
ftr-450	1107	19	not	not	PART
ftr-450	1107	20	.	.	PUNCT
ftr-450	1108	1	because	because	SCONJ
ftr-450	1108	2	payments	payment	NOUN
ftr-450	1108	3	of	of	ADP
ftr-450	1108	4	defined	define	VERB
ftr-450	1108	5	contribution	contribution	NOUN
ftr-450	1108	6	retirement	retirement	NOUN
ftr-450	1108	7	benefits	benefit	NOUN
ftr-450	1108	8	varied	varied	ADJ
ftr-450	1108	9	under	under	ADP
ftr-450	1108	10	state	state	NOUN
ftr-450	1108	11	laws	law	NOUN
ftr-450	1108	12	,	,	PUNCT
ftr-450	1108	13	some	some	DET
ftr-450	1108	14	retirees	retiree	NOUN
ftr-450	1108	15	received	receive	VERB
ftr-450	1108	16	as	as	ADV
ftr-450	1108	17	much	much	ADJ
ftr-450	1108	18	as	as	ADP
ftr-450	1108	19	70	70	NUM
ftr-450	1108	20	%	%	NOUN
ftr-450	1108	21	of	of	ADP
ftr-450	1108	22	their	their	PRON
ftr-450	1108	23	retirement	retirement	NOUN
ftr-450	1108	24	benefits	benefit	NOUN
ftr-450	1108	25	,	,	PUNCT
ftr-450	1108	26	while	while	SCONJ
ftr-450	1108	27	others	other	NOUN
ftr-450	1108	28	received	receive	VERB
ftr-450	1108	29	none	none	NOUN
ftr-450	1108	30	.	.	PUNCT
ftr-450	1109	1	had	have	VERB
ftr-450	1109	2	investors	investor	NOUN
ftr-450	1109	3	selected	select	VERB
ftr-450	1109	4	bics	bic	NOUN
ftr-450	1109	5	instead	instead	ADV
ftr-450	1109	6	of	of	ADP
ftr-450	1109	7	gics	gic	NOUN
ftr-450	1109	8	,	,	PUNCT
ftr-450	1109	9	the	the	DET
ftr-450	1109	10	participants	participant	NOUN
ftr-450	1109	11	would	would	AUX
ftr-450	1109	12	have	have	AUX
ftr-450	1109	13	been	be	AUX
ftr-450	1109	14	insured	insure	VERB
ftr-450	1109	15	up	up	ADP
ftr-450	1109	16	to	to	PART
ftr-450	1109	17	$	$	SYM
ftr-450	1109	18	100,000	100,000	NUM
ftr-450	1109	19	per	per	ADP
ftr-450	1109	20	account	account	NOUN
ftr-450	1109	21	.	.	PUNCT
ftr-450	1110	1	from	from	ADP
ftr-450	1110	2	a	a	DET
ftr-450	1110	3	pension	pension	NOUN
ftr-450	1110	4	policy	policy	NOUN
ftr-450	1110	5	perspective	perspective	NOUN
ftr-450	1110	6	,	,	PUNCT
ftr-450	1110	7	it	it	PRON
ftr-450	1110	8	is	be	AUX
ftr-450	1110	9	difficult	difficult	ADJ
ftr-450	1110	10	to	to	PART
ftr-450	1110	11	justify	justify	VERB
ftr-450	1110	12	this	this	DET
ftr-450	1110	13	result	result	NOUN
ftr-450	1110	14	.	.	PUNCT
ftr-450	1111	1	until	until	ADP
ftr-450	1111	2	the	the	DET
ftr-450	1111	3	conservatorship	conservatorship	NOUN
ftr-450	1111	4	of	of	ADP
ftr-450	1111	5	executive	executive	ADJ
ftr-450	1111	6	life	life	NOUN
ftr-450	1111	7	,	,	PUNCT
ftr-450	1111	8	there	there	PRON
ftr-450	1111	9	had	have	AUX
ftr-450	1111	10	never	never	ADV
ftr-450	1111	11	been	be	AUX
ftr-450	1111	12	an	an	DET
ftr-450	1111	13	instance	instance	NOUN
ftr-450	1111	14	when	when	SCONJ
ftr-450	1111	15	an	an	DET
ftr-450	1111	16	insurance	insurance	NOUN
ftr-450	1111	17	carrier	carrier	NOUN
ftr-450	1111	18	had	have	AUX
ftr-450	1111	19	not	not	PART
ftr-450	1111	20	been	be	AUX
ftr-450	1111	21	able	able	ADJ
ftr-450	1111	22	to	to	PART
ftr-450	1111	23	honor	honor	VERB
ftr-450	1111	24	its	its	PRON
ftr-450	1111	25	investment	investment	NOUN
ftr-450	1111	26	contracts	contract	NOUN
ftr-450	1111	27	.	.	PUNCT
ftr-450	1112	1	therefore	therefore	ADV
ftr-450	1112	2	,	,	PUNCT
ftr-450	1112	3	the	the	DET
ftr-450	1112	4	executive	executive	ADJ
ftr-450	1112	5	life	life	NOUN
ftr-450	1112	6	crisis	crisis	NOUN
ftr-450	1112	7	can	can	AUX
ftr-450	1112	8	be	be	AUX
ftr-450	1112	9	viewed	view	VERB
ftr-450	1112	10	as	as	ADP
ftr-450	1112	11	a	a	DET
ftr-450	1112	12	milestone	milestone	NOUN
ftr-450	1112	13	in	in	ADP
ftr-450	1112	14	pension	pension	NOUN
ftr-450	1112	15	history	history	NOUN
ftr-450	1112	16	.	.	PUNCT
ftr-450	1113	1	policymakers	policymaker	NOUN
ftr-450	1113	2	should	should	AUX
ftr-450	1113	3	be	be	AUX
ftr-450	1113	4	aware	aware	ADJ
ftr-450	1113	5	of	of	ADP
ftr-450	1113	6	the	the	DET
ftr-450	1113	7	level	level	NOUN
ftr-450	1113	8	of	of	ADP
ftr-450	1113	9	devastation	devastation	NOUN
ftr-450	1113	10	that	that	PRON
ftr-450	1113	11	defined	define	VERB
ftr-450	1113	12	contribution	contribution	NOUN
ftr-450	1113	13	plans	plan	NOUN
ftr-450	1113	14	can	can	AUX
ftr-450	1113	15	experience	experience	VERB
ftr-450	1113	16	when	when	SCONJ
ftr-450	1113	17	retirement	retirement	NOUN
ftr-450	1113	18	funds	fund	NOUN
ftr-450	1113	19	disappear	disappear	VERB
ftr-450	1113	20	.	.	PUNCT
ftr-450	1114	1	moreover	moreover	ADV
ftr-450	1114	2	,	,	PUNCT
ftr-450	1114	3	the	the	DET
ftr-450	1114	4	executive	executive	ADJ
ftr-450	1114	5	life	life	NOUN
ftr-450	1114	6	crisis	crisis	NOUN
ftr-450	1114	7	should	should	AUX
ftr-450	1114	8	serve	serve	VERB
ftr-450	1114	9	as	as	ADP
ftr-450	1114	10	a	a	DET
ftr-450	1114	11	reminder	reminder	NOUN
ftr-450	1114	12	that	that	SCONJ
ftr-450	1114	13	as	as	ADV
ftr-450	1114	14	long	long	ADV
ftr-450	1114	15	as	as	SCONJ
ftr-450	1114	16	the	the	DET
ftr-450	1114	17	gap	gap	NOUN
ftr-450	1114	18	in	in	ADP
ftr-450	1114	19	federal	federal	ADJ
ftr-450	1114	20	insurance	insurance	NOUN
ftr-450	1114	21	protection	protection	NOUN
ftr-450	1114	22	exists	exist	VERB
ftr-450	1114	23	for	for	ADP
ftr-450	1114	24	defined	define	VERB
ftr-450	1114	25	contribution	contribution	NOUN
ftr-450	1114	26	plans	plan	NOUN
ftr-450	1114	27	,	,	PUNCT
ftr-450	1114	28	the	the	DET
ftr-450	1114	29	promise	promise	NOUN
ftr-450	1114	30	of	of	ADP
ftr-450	1114	31	erisa	erisa	NOUN
ftr-450	1114	32	will	will	AUX
ftr-450	1114	33	not	not	PART
ftr-450	1114	34	be	be	AUX
ftr-450	1114	35	fulfilled	fulfil	VERB
ftr-450	1114	36	for	for	ADP
ftr-450	1114	37	some	some	DET
ftr-450	1114	38	plan	plan	NOUN
ftr-450	1114	39	participants	participant	NOUN
ftr-450	1114	40	.	.	PUNCT
ftr-450	1115	1	see	see	VERB
ftr-450	1115	2	gary	gary	PROPN
ftr-450	1115	3	m.	m.	PROPN
ftr-450	1115	4	ford	ford	PROPN
ftr-450	1115	5	,	,	PUNCT
ftr-450	1115	6	defined	define	VERB
ftr-450	1115	7	contribution	contribution	NOUN
ftr-450	1115	8	plan	plan	NOUN
ftr-450	1115	9	gic	gic	ADJ
ftr-450	1115	10	litigation	litigation	NOUN
ftr-450	1115	11	,	,	PUNCT
ftr-450	1115	12	annuities	annuity	NOUN
ftr-450	1115	13	legislation	legislation	NOUN
ftr-450	1115	14	,	,	PUNCT
ftr-450	1115	15	and	and	CCONJ
ftr-450	1115	16	pbgc	pbgc	PROPN
ftr-450	1115	17	legislation	legislation	NOUN
ftr-450	1115	18	,	,	PUNCT
ftr-450	1115	19	c996	c996	PROPN
ftr-450	1115	20	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
ftr-450	1115	21	.	.	PROPN
ftr-450	1115	22	183	183	NUM
ftr-450	1115	23	,	,	PUNCT
ftr-450	1115	24	187	187	NUM
ftr-450	1115	25	(	(	PUNCT
ftr-450	1115	26	1995	1995	NUM
ftr-450	1115	27	)	)	PUNCT
ftr-450	1115	28	.	.	PUNCT
ftr-450	1116	1	652	652	NUM
ftr-450	1116	2	florida	florida	PROPN
ftr-450	1116	3	tax	tax	NOUN
ftr-450	1116	4	review	review	NOUN
ftr-450	1116	5	[	[	X
ftr-450	1116	6	vol	vol	NOUN
ftr-450	1116	7	.	.	PUNCT
ftr-450	1116	8	4:9	4:9	PRON
ftr-450	1116	9	not	not	PART
ftr-450	1116	10	unique	unique	ADJ
ftr-450	1116	11	to	to	ADP
ftr-450	1116	12	such	such	DET
ftr-450	1116	13	a	a	DET
ftr-450	1116	14	program	program	NOUN
ftr-450	1116	15	.	.	PUNCT
ftr-450	1117	1	when	when	SCONJ
ftr-450	1117	2	the	the	DET
ftr-450	1117	3	existing	exist	VERB
ftr-450	1117	4	defined	define	VERB
ftr-450	1117	5	benefit	benefit	NOUN
ftr-450	1117	6	plan	plan	NOUN
ftr-450	1117	7	insurance	insurance	NOUN
ftr-450	1117	8	program	program	NOUN
ftr-450	1117	9	was	be	AUX
ftr-450	1117	10	established	establish	VERB
ftr-450	1117	11	,	,	PUNCT
ftr-450	1117	12	policymakers	policymaker	NOUN
ftr-450	1117	13	found	find	VERB
ftr-450	1117	14	it	it	PRON
ftr-450	1117	15	necessary	necessary	ADJ
ftr-450	1117	16	to	to	PART
ftr-450	1117	17	address	address	VERB
ftr-450	1117	18	many	many	ADJ
ftr-450	1117	19	of	of	ADP
ftr-450	1117	20	the	the	DET
ftr-450	1117	21	same	same	ADJ
ftr-450	1117	22	issues	issue	NOUN
ftr-450	1117	23	,	,	PUNCT
ftr-450	1117	24	including	include	VERB
ftr-450	1117	25	the	the	DET
ftr-450	1117	26	appropriate	appropriate	ADJ
ftr-450	1117	27	levels	level	NOUN
ftr-450	1117	28	of	of	ADP
ftr-450	1117	29	benefits	benefit	NOUN
ftr-450	1117	30	to	to	PART
ftr-450	1117	31	insure	insure	VERB
ftr-450	1117	32	,	,	PUNCT
ftr-450	1117	33	and	and	CCONJ
ftr-450	1117	34	the	the	DET
ftr-450	1117	35	necessary	necessary	ADJ
ftr-450	1117	36	limitations	limitation	NOUN
ftr-450	1117	37	to	to	PART
ftr-450	1117	38	impose.208	impose.208	VERB
ftr-450	1117	39	the	the	DET
ftr-450	1117	40	pre	pre	ADJ
ftr-450	1117	41	-	-	ADJ
ftr-450	1117	42	erisa	erisa	ADJ
ftr-450	1117	43	committee	committee	NOUN
ftr-450	1117	44	placed	place	VERB
ftr-450	1117	45	limits	limit	NOUN
ftr-450	1117	46	on	on	ADP
ftr-450	1117	47	the	the	DET
ftr-450	1117	48	maximum	maximum	ADJ
ftr-450	1117	49	insurable	insurable	ADJ
ftr-450	1117	50	amount	amount	NOUN
ftr-450	1117	51	in	in	ADP
ftr-450	1117	52	defined	define	VERB
ftr-450	1117	53	benefit	benefit	NOUN
ftr-450	1117	54	plans	plan	NOUN
ftr-450	1117	55	because	because	SCONJ
ftr-450	1117	56	it	it	PRON
ftr-450	1117	57	believed	believe	VERB
ftr-450	1117	58	it	it	PRON
ftr-450	1117	59	inappropriate	inappropriate	ADJ
ftr-450	1117	60	to	to	PART
ftr-450	1117	61	guarantee	guarantee	VERB
ftr-450	1117	62	amounts	amount	NOUN
ftr-450	1117	63	in	in	ADP
ftr-450	1117	64	excess	excess	NOUN
ftr-450	1117	65	of	of	ADP
ftr-450	1117	66	a	a	DET
ftr-450	1117	67	basic	basic	ADJ
ftr-450	1117	68	retirement	retirement	NOUN
ftr-450	1117	69	benefit.209	benefit.209	NOUN
ftr-450	1117	70	the	the	DET
ftr-450	1117	71	structure	structure	NOUN
ftr-450	1117	72	of	of	ADP
ftr-450	1117	73	these	these	DET
ftr-450	1117	74	limits	limit	NOUN
ftr-450	1117	75	remains	remain	VERB
ftr-450	1117	76	in	in	ADP
ftr-450	1117	77	effect	effect	NOUN
ftr-450	1117	78	today	today	NOUN
ftr-450	1117	79	.	.	PUNCT
ftr-450	1118	1	thus	thus	ADV
ftr-450	1118	2	,	,	PUNCT
ftr-450	1118	3	there	there	PRON
ftr-450	1118	4	are	be	VERB
ftr-450	1118	5	many	many	ADJ
ftr-450	1118	6	lessons	lesson	NOUN
ftr-450	1118	7	that	that	PRON
ftr-450	1118	8	can	can	AUX
ftr-450	1118	9	be	be	AUX
ftr-450	1118	10	learned	learn	VERB
ftr-450	1118	11	from	from	ADP
ftr-450	1118	12	the	the	DET
ftr-450	1118	13	existing	exist	VERB
ftr-450	1118	14	defined	define	VERB
ftr-450	1118	15	benefit	benefit	NOUN
ftr-450	1118	16	plan	plan	NOUN
ftr-450	1118	17	insurance	insurance	NOUN
ftr-450	1118	18	program	program	NOUN
ftr-450	1118	19	in	in	ADP
ftr-450	1118	20	connection	connection	NOUN
ftr-450	1118	21	with	with	ADP
ftr-450	1118	22	the	the	DET
ftr-450	1118	23	implementation	implementation	NOUN
ftr-450	1118	24	of	of	ADP
ftr-450	1118	25	a	a	DET
ftr-450	1118	26	new	new	ADJ
ftr-450	1118	27	insurance	insurance	NOUN
ftr-450	1118	28	program	program	NOUN
ftr-450	1118	29	for	for	ADP
ftr-450	1118	30	defined	define	VERB
ftr-450	1118	31	contribution	contribution	NOUN
ftr-450	1118	32	plans	plan	NOUN
ftr-450	1118	33	.	.	PUNCT
ftr-450	1119	1	e.	e.	PROPN
ftr-450	1120	1	the	the	DET
ftr-450	1120	2	hypothetical	hypothetical	ADJ
ftr-450	1120	3	account	account	NOUN
ftr-450	1120	4	proposalcan	proposalcan	PROPN
ftr-450	1120	5	insurance	insurance	NOUN
ftr-450	1120	6	model	model	NOUN
ftr-450	1120	7	the	the	DET
ftr-450	1120	8	defined	define	VERB
ftr-450	1120	9	contribution	contribution	NOUN
ftr-450	1120	10	insurance	insurance	NOUN
ftr-450	1120	11	model	model	NOUN
ftr-450	1120	12	proposed	propose	VERB
ftr-450	1120	13	in	in	ADP
ftr-450	1120	14	this	this	DET
ftr-450	1120	15	section	section	NOUN
ftr-450	1120	16	is	be	AUX
ftr-450	1120	17	a	a	DET
ftr-450	1120	18	risk	risk	NOUN
ftr-450	1120	19	-	-	PUNCT
ftr-450	1120	20	based	base	VERB
ftr-450	1120	21	,	,	PUNCT
ftr-450	1120	22	voluntary	voluntary	ADJ
ftr-450	1120	23	program	program	NOUN
ftr-450	1120	24	that	that	PRON
ftr-450	1120	25	uses	use	VERB
ftr-450	1120	26	a	a	DET
ftr-450	1120	27	diversified	diversify	VERB
ftr-450	1120	28	hypothetical	hypothetical	ADJ
ftr-450	1120	29	account	account	NOUN
ftr-450	1120	30	to	to	PART
ftr-450	1120	31	determine	determine	VERB
ftr-450	1120	32	the	the	DET
ftr-450	1120	33	level	level	NOUN
ftr-450	1120	34	of	of	ADP
ftr-450	1120	35	insured	insured	ADJ
ftr-450	1120	36	benefit	benefit	NOUN
ftr-450	1120	37	.	.	PUNCT
ftr-450	1121	1	this	this	DET
ftr-450	1121	2	proposal	proposal	NOUN
ftr-450	1121	3	provides	provide	VERB
ftr-450	1121	4	insurance	insurance	NOUN
ftr-450	1121	5	protection	protection	NOUN
ftr-450	1121	6	for	for	ADP
ftr-450	1121	7	defined	define	VERB
ftr-450	1121	8	contribution	contribution	NOUN
ftr-450	1121	9	plans	plan	NOUN
ftr-450	1121	10	comparable	comparable	ADJ
ftr-450	1121	11	in	in	ADP
ftr-450	1121	12	amount	amount	NOUN
ftr-450	1121	13	and	and	CCONJ
ftr-450	1121	14	objective	objective	NOUN
ftr-450	1121	15	to	to	ADP
ftr-450	1121	16	the	the	DET
ftr-450	1121	17	insurance	insurance	NOUN
ftr-450	1121	18	protection	protection	NOUN
ftr-450	1121	19	currently	currently	ADV
ftr-450	1121	20	available	available	ADJ
ftr-450	1121	21	for	for	ADP
ftr-450	1121	22	defined	define	VERB
ftr-450	1121	23	benefit	benefit	NOUN
ftr-450	1121	24	plans	plan	NOUN
ftr-450	1121	25	.	.	PUNCT
ftr-450	1122	1	using	use	VERB
ftr-450	1122	2	this	this	DET
ftr-450	1122	3	approach	approach	NOUN
ftr-450	1122	4	,	,	PUNCT
ftr-450	1122	5	participants	participant	NOUN
ftr-450	1122	6	of	of	ADP
ftr-450	1122	7	defined	define	VERB
ftr-450	1122	8	contribution	contribution	NOUN
ftr-450	1122	9	plans	plan	NOUN
ftr-450	1122	10	would	would	AUX
ftr-450	1122	11	be	be	AUX
ftr-450	1122	12	insured	insure	VERB
ftr-450	1122	13	against	against	ADP
ftr-450	1122	14	the	the	DET
ftr-450	1122	15	risk	risk	NOUN
ftr-450	1122	16	of	of	ADP
ftr-450	1122	17	earning	earn	VERB
ftr-450	1122	18	less	less	ADJ
ftr-450	1122	19	than	than	ADP
ftr-450	1122	20	average	average	ADJ
ftr-450	1122	21	investment	investment	NOUN
ftr-450	1122	22	returns	return	NOUN
ftr-450	1122	23	,	,	PUNCT
ftr-450	1122	24	over	over	ADP
ftr-450	1122	25	their	their	PRON
ftr-450	1122	26	working	work	VERB
ftr-450	1122	27	lives	life	NOUN
ftr-450	1122	28	.	.	PUNCT
ftr-450	1123	1	under	under	ADP
ftr-450	1123	2	the	the	DET
ftr-450	1123	3	hypothetical	hypothetical	ADJ
ftr-450	1123	4	account	account	NOUN
ftr-450	1123	5	defined	define	VERB
ftr-450	1123	6	contribution	contribution	NOUN
ftr-450	1123	7	plan	plan	NOUN
ftr-450	1123	8	insurance	insurance	NOUN
ftr-450	1123	9	program	program	NOUN
ftr-450	1123	10	,	,	PUNCT
ftr-450	1123	11	to	to	ADP
ftr-450	1123	12	the	the	DET
ftr-450	1123	13	extent	extent	NOUN
ftr-450	1123	14	that	that	SCONJ
ftr-450	1123	15	a	a	DET
ftr-450	1123	16	participant	participant	NOUN
ftr-450	1123	17	=	=	SYM
ftr-450	1123	18	s	s	NOUN
ftr-450	1123	19	account	account	NOUN
ftr-450	1123	20	complied	comply	VERB
ftr-450	1123	21	with	with	ADP
ftr-450	1123	22	a	a	DET
ftr-450	1123	23	prescribed	prescribed	ADJ
ftr-450	1123	24	diversification	diversification	NOUN
ftr-450	1123	25	standard	standard	NOUN
ftr-450	1123	26	,	,	PUNCT
ftr-450	1123	27	she	she	PRON
ftr-450	1123	28	would	would	AUX
ftr-450	1123	29	receive	receive	VERB
ftr-450	1123	30	a	a	DET
ftr-450	1123	31	minimum	minimum	ADJ
ftr-450	1123	32	benefit	benefit	NOUN
ftr-450	1123	33	at	at	ADP
ftr-450	1123	34	retirement	retirement	NOUN
ftr-450	1123	35	.	.	PUNCT
ftr-450	1124	1	the	the	DET
ftr-450	1124	2	minimum	minimum	PROPN
ftr-450	1124	3	retirement	retirement	NOUN
ftr-450	1124	4	benefits	benefit	NOUN
ftr-450	1124	5	would	would	AUX
ftr-450	1124	6	based	base	VERB
ftr-450	1124	7	on	on	ADP
ftr-450	1124	8	hypothetical	hypothetical	ADJ
ftr-450	1124	9	annual	annual	ADJ
ftr-450	1124	10	rates	rate	NOUN
ftr-450	1124	11	of	of	ADP
ftr-450	1124	12	investment	investment	NOUN
ftr-450	1124	13	returns	return	NOUN
ftr-450	1124	14	,	,	PUNCT
ftr-450	1124	15	and	and	CCONJ
ftr-450	1124	16	would	would	AUX
ftr-450	1124	17	be	be	AUX
ftr-450	1124	18	payable	payable	ADJ
ftr-450	1124	19	when	when	SCONJ
ftr-450	1124	20	the	the	DET
ftr-450	1124	21	insured	insure	VERB
ftr-450	1124	22	participant	participant	NOUN
ftr-450	1124	23	reached	reach	VERB
ftr-450	1124	24	her	her	PRON
ftr-450	1124	25	social	social	ADJ
ftr-450	1124	26	security	security	NOUN
ftr-450	1124	27	retirement	retirement	NOUN
ftr-450	1124	28	age.210	age.210	PROPN
ftr-450	1124	29	insured	insured	ADJ
ftr-450	1124	30	amounts	amount	NOUN
ftr-450	1124	31	would	would	AUX
ftr-450	1124	32	be	be	AUX
ftr-450	1124	33	payable	payable	ADJ
ftr-450	1124	34	in	in	ADP
ftr-450	1124	35	the	the	DET
ftr-450	1124	36	form	form	NOUN
ftr-450	1124	37	of	of	ADP
ftr-450	1124	38	a	a	DET
ftr-450	1124	39	life	life	NOUN
ftr-450	1124	40	annuity	annuity	NOUN
ftr-450	1124	41	,	,	PUNCT
ftr-450	1124	42	rather	rather	ADV
ftr-450	1124	43	than	than	ADP
ftr-450	1124	44	a	a	DET
ftr-450	1124	45	lump	lump	NOUN
ftr-450	1124	46	sum	sum	NOUN
ftr-450	1124	47	,	,	PUNCT
ftr-450	1124	48	in	in	ADP
ftr-450	1124	49	order	order	NOUN
ftr-450	1124	50	to	to	PART
ftr-450	1124	51	spread	spread	VERB
ftr-450	1124	52	the	the	DET
ftr-450	1124	53	risk	risk	NOUN
ftr-450	1124	54	of	of	ADP
ftr-450	1124	55	payment	payment	NOUN
ftr-450	1124	56	over	over	ADP
ftr-450	1124	57	longer	long	ADJ
ftr-450	1124	58	periods	period	NOUN
ftr-450	1124	59	of	of	ADP
ftr-450	1124	60	time.211	time.211	NOUN
ftr-450	1124	61	208	208	NUM
ftr-450	1124	62	.	.	PUNCT
ftr-450	1125	1	see	see	VERB
ftr-450	1125	2	ford	ford	PROPN
ftr-450	1125	3	,	,	PUNCT
ftr-450	1125	4	supra	supra	PROPN
ftr-450	1125	5	note	note	PROPN
ftr-450	1125	6	207	207	NUM
ftr-450	1125	7	,	,	PUNCT
ftr-450	1125	8	at	at	ADP
ftr-450	1125	9	186	186	NUM
ftr-450	1125	10	-	-	SYM
ftr-450	1125	11	87	87	NUM
ftr-450	1125	12	.	.	PUNCT
ftr-450	1126	1	209	209	NUM
ftr-450	1126	2	.	.	PUNCT
ftr-450	1127	1	this	this	DET
ftr-450	1127	2	figure	figure	NOUN
ftr-450	1127	3	has	have	AUX
ftr-450	1127	4	been	be	AUX
ftr-450	1127	5	amended	amend	VERB
ftr-450	1127	6	since	since	SCONJ
ftr-450	1127	7	the	the	DET
ftr-450	1127	8	establishment	establishment	NOUN
ftr-450	1127	9	of	of	ADP
ftr-450	1127	10	erisa	erisa	NOUN
ftr-450	1127	11	in	in	ADP
ftr-450	1127	12	1974	1974	NUM
ftr-450	1127	13	.	.	PUNCT
ftr-450	1128	1	initially	initially	ADV
ftr-450	1128	2	,	,	PUNCT
ftr-450	1128	3	defined	define	VERB
ftr-450	1128	4	benefit	benefit	NOUN
ftr-450	1128	5	plans	plan	NOUN
ftr-450	1128	6	were	be	AUX
ftr-450	1128	7	insured	insure	VERB
ftr-450	1128	8	up	up	ADP
ftr-450	1128	9	to	to	ADP
ftr-450	1128	10	the	the	DET
ftr-450	1128	11	vested	vested	ADJ
ftr-450	1128	12	accrued	accrue	VERB
ftr-450	1128	13	benefit	benefit	NOUN
ftr-450	1128	14	,	,	PUNCT
ftr-450	1128	15	not	not	PART
ftr-450	1128	16	to	to	PART
ftr-450	1128	17	exceed	exceed	VERB
ftr-450	1128	18	$	$	SYM
ftr-450	1128	19	750	750	NUM
ftr-450	1128	20	per	per	ADP
ftr-450	1128	21	month	month	NOUN
ftr-450	1128	22	and	and	CCONJ
ftr-450	1128	23	not	not	PART
ftr-450	1128	24	more	more	ADJ
ftr-450	1128	25	than	than	ADP
ftr-450	1128	26	50	50	NUM
ftr-450	1128	27	%	%	NOUN
ftr-450	1128	28	of	of	ADP
ftr-450	1128	29	wages	wage	NOUN
ftr-450	1128	30	.	.	PUNCT
ftr-450	1129	1	the	the	DET
ftr-450	1129	2	current	current	ADJ
ftr-450	1129	3	insurable	insurable	ADJ
ftr-450	1129	4	benefit	benefit	NOUN
ftr-450	1129	5	in	in	ADP
ftr-450	1129	6	a	a	DET
ftr-450	1129	7	defined	define	VERB
ftr-450	1129	8	benefit	benefit	NOUN
ftr-450	1129	9	plan	plan	NOUN
ftr-450	1129	10	is	be	AUX
ftr-450	1129	11	the	the	DET
ftr-450	1129	12	lesser	less	ADJ
ftr-450	1129	13	of	of	ADP
ftr-450	1129	14	$	$	SYM
ftr-450	1129	15	30,000	30,000	NUM
ftr-450	1129	16	per	per	ADP
ftr-450	1129	17	year	year	NOUN
ftr-450	1129	18	,	,	PUNCT
ftr-450	1129	19	or	or	CCONJ
ftr-450	1129	20	100	100	NUM
ftr-450	1129	21	%	%	NOUN
ftr-450	1129	22	of	of	ADP
ftr-450	1129	23	compensation	compensation	NOUN
ftr-450	1129	24	.	.	PUNCT
ftr-450	1130	1	29	29	NUM
ftr-450	1130	2	c.f.r	c.f.r	NOUN
ftr-450	1130	3	.	.	PUNCT
ftr-450	1130	4	'	'	PUNCT
ftr-450	1131	1	4022.22	4022.22	NUM
ftr-450	1131	2	;	;	PUNCT
ftr-450	1131	3	see	see	VERB
ftr-450	1131	4	supra	supra	PROPN
ftr-450	1131	5	note	note	PROPN
ftr-450	1131	6	12	12	NUM
ftr-450	1131	7	and	and	CCONJ
ftr-450	1131	8	accompanying	accompany	VERB
ftr-450	1131	9	text	text	NOUN
ftr-450	1131	10	.	.	PUNCT
ftr-450	1132	1	210	210	NUM
ftr-450	1132	2	.	.	PUNCT
ftr-450	1133	1	athe	athe	ADJ
ftr-450	1133	2	social	social	ADJ
ftr-450	1133	3	security	security	NOUN
ftr-450	1133	4	retirement	retirement	NOUN
ftr-450	1133	5	age	age	NOUN
ftr-450	1133	6	is	be	AUX
ftr-450	1133	7	currently	currently	ADV
ftr-450	1133	8	65	65	NUM
ftr-450	1133	9	,	,	PUNCT
ftr-450	1133	10	but	but	CCONJ
ftr-450	1133	11	it	it	PRON
ftr-450	1133	12	will	will	AUX
ftr-450	1133	13	eventually	eventually	ADV
ftr-450	1133	14	increase	increase	VERB
ftr-450	1133	15	to	to	ADP
ftr-450	1133	16	66	66	NUM
ftr-450	1133	17	for	for	ADP
ftr-450	1133	18	those	those	PRON
ftr-450	1133	19	born	bear	VERB
ftr-450	1133	20	after	after	ADP
ftr-450	1133	21	1938	1938	NUM
ftr-450	1133	22	and	and	CCONJ
ftr-450	1133	23	67	67	NUM
ftr-450	1133	24	for	for	ADP
ftr-450	1133	25	those	those	PRON
ftr-450	1133	26	born	bear	VERB
ftr-450	1133	27	after	after	ADP
ftr-450	1133	28	1954.@	1954.@	NUM
ftr-450	1133	29	langbein	langbein	ADJ
ftr-450	1133	30	&	&	CCONJ
ftr-450	1133	31	wolk	wolk	NOUN
ftr-450	1133	32	,	,	PUNCT
ftr-450	1133	33	supra	supra	PROPN
ftr-450	1133	34	note	note	NOUN
ftr-450	1133	35	5	5	NUM
ftr-450	1133	36	,	,	PUNCT
ftr-450	1133	37	at	at	ADP
ftr-450	1133	38	268	268	NUM
ftr-450	1133	39	.	.	PUNCT
ftr-450	1134	1	distributions	distribution	NOUN
ftr-450	1134	2	prior	prior	ADV
ftr-450	1134	3	to	to	ADP
ftr-450	1134	4	a	a	DET
ftr-450	1134	5	participant	participant	NOUN
ftr-450	1134	6	=	=	SYM
ftr-450	1134	7	s	s	NOUN
ftr-450	1134	8	social	social	ADJ
ftr-450	1134	9	security	security	NOUN
ftr-450	1134	10	retirement	retirement	NOUN
ftr-450	1134	11	age	age	NOUN
ftr-450	1134	12	would	would	AUX
ftr-450	1134	13	be	be	AUX
ftr-450	1134	14	permitted	permit	VERB
ftr-450	1134	15	in	in	ADP
ftr-450	1134	16	the	the	DET
ftr-450	1134	17	event	event	NOUN
ftr-450	1134	18	of	of	ADP
ftr-450	1134	19	death	death	NOUN
ftr-450	1134	20	or	or	CCONJ
ftr-450	1134	21	disability	disability	NOUN
ftr-450	1134	22	.	.	PUNCT
ftr-450	1135	1	211	211	NUM
ftr-450	1135	2	.	.	PUNCT
ftr-450	1136	1	in	in	ADP
ftr-450	1136	2	order	order	NOUN
ftr-450	1136	3	to	to	PART
ftr-450	1136	4	avoid	avoid	VERB
ftr-450	1136	5	a	a	DET
ftr-450	1136	6	possibility	possibility	NOUN
ftr-450	1136	7	of	of	ADP
ftr-450	1136	8	initial	initial	ADJ
ftr-450	1136	9	payments	payment	NOUN
ftr-450	1136	10	being	be	AUX
ftr-450	1136	11	made	make	VERB
ftr-450	1136	12	based	base	VERB
ftr-450	1136	13	on	on	ADP
ftr-450	1136	14	a	a	DET
ftr-450	1136	15	number	number	NOUN
ftr-450	1136	16	of	of	ADP
ftr-450	1136	17	years	year	NOUN
ftr-450	1136	18	less	less	ADJ
ftr-450	1136	19	than	than	ADP
ftr-450	1136	20	5	5	NUM
ftr-450	1136	21	,	,	PUNCT
ftr-450	1136	22	under	under	ADP
ftr-450	1136	23	a	a	DET
ftr-450	1136	24	defined	define	VERB
ftr-450	1136	25	contribution	contribution	NOUN
ftr-450	1136	26	plan	plan	NOUN
ftr-450	1136	27	insurance	insurance	NOUN
ftr-450	1136	28	program	program	NOUN
ftr-450	1136	29	,	,	PUNCT
ftr-450	1136	30	only	only	ADV
ftr-450	1136	31	participants	participant	NOUN
ftr-450	1136	32	age	age	NOUN
ftr-450	1136	33	60	60	NUM
ftr-450	1136	34	and	and	CCONJ
ftr-450	1136	35	below	below	ADV
ftr-450	1136	36	should	should	AUX
ftr-450	1136	37	be	be	AUX
ftr-450	1136	38	eligible	eligible	ADJ
ftr-450	1136	39	to	to	PART
ftr-450	1136	40	initially	initially	ADV
ftr-450	1136	41	participate	participate	VERB
ftr-450	1136	42	.	.	PUNCT
ftr-450	1137	1	this	this	PRON
ftr-450	1137	2	was	be	AUX
ftr-450	1137	3	a	a	DET
ftr-450	1137	4	problem	problem	NOUN
ftr-450	1137	5	under	under	ADP
ftr-450	1137	6	the	the	DET
ftr-450	1137	7	current	current	ADJ
ftr-450	1137	8	pension	pension	NOUN
ftr-450	1137	9	insurance	insurance	NOUN
ftr-450	1137	10	program	program	NOUN
ftr-450	1137	11	.	.	PUNCT
ftr-450	1138	1	as	as	ADP
ftr-450	1138	2	a	a	DET
ftr-450	1138	3	result	result	NOUN
ftr-450	1138	4	,	,	PUNCT
ftr-450	1138	5	when	when	SCONJ
ftr-450	1138	6	it	it	PRON
ftr-450	1138	7	was	be	AUX
ftr-450	1138	8	first	first	ADV
ftr-450	1138	9	established	establish	VERB
ftr-450	1138	10	the	the	DET
ftr-450	1138	11	pbgc	pbgc	PROPN
ftr-450	1138	12	had	have	VERB
ftr-450	1138	13	to	to	PART
ftr-450	1138	14	pay	pay	VERB
ftr-450	1138	15	large	large	ADJ
ftr-450	1138	16	sums	sum	NOUN
ftr-450	1138	17	that	that	PRON
ftr-450	1138	18	were	be	AUX
ftr-450	1138	19	attributed	attribute	VERB
ftr-450	1138	20	to	to	ADP
ftr-450	1138	21	years	year	NOUN
ftr-450	1138	22	prior	prior	ADV
ftr-450	1138	23	to	to	ADP
ftr-450	1138	24	the	the	DET
ftr-450	1138	25	establishment	establishment	NOUN
ftr-450	1138	26	of	of	ADP
ftr-450	1138	27	the	the	DET
ftr-450	1138	28	insurance	insurance	NOUN
ftr-450	1138	29	program	program	NOUN
ftr-450	1138	30	.	.	PUNCT
ftr-450	1139	1	2000	2000	NUM
ftr-450	1139	2	]	]	PUNCT
ftr-450	1140	1	rethinking	rethink	VERB
ftr-450	1140	2	the	the	DET
ftr-450	1140	3	risk	risk	NOUN
ftr-450	1140	4	of	of	ADP
ftr-450	1140	5	defined	define	VERB
ftr-450	1140	6	contribution	contribution	NOUN
ftr-450	1140	7	plans	plan	VERB
ftr-450	1140	8	653	653	NUM
ftr-450	1140	9	annual	annual	ADJ
ftr-450	1140	10	guaranteed	guarantee	VERB
ftr-450	1140	11	rates	rate	NOUN
ftr-450	1140	12	of	of	ADP
ftr-450	1140	13	investment	investment	NOUN
ftr-450	1140	14	return	return	NOUN
ftr-450	1140	15	would	would	AUX
ftr-450	1140	16	be	be	AUX
ftr-450	1140	17	determined	determine	VERB
ftr-450	1140	18	by	by	ADP
ftr-450	1140	19	the	the	DET
ftr-450	1140	20	performance	performance	NOUN
ftr-450	1140	21	of	of	ADP
ftr-450	1140	22	a	a	DET
ftr-450	1140	23	hypothetical	hypothetical	ADJ
ftr-450	1140	24	account	account	NOUN
ftr-450	1140	25	assumed	assume	VERB
ftr-450	1140	26	to	to	PART
ftr-450	1140	27	be	be	AUX
ftr-450	1140	28	invested	invest	VERB
ftr-450	1140	29	according	accord	VERB
ftr-450	1140	30	to	to	ADP
ftr-450	1140	31	a	a	DET
ftr-450	1140	32	prescribed	prescribed	ADJ
ftr-450	1140	33	diversification	diversification	NOUN
ftr-450	1140	34	formula	formula	NOUN
ftr-450	1140	35	.	.	PUNCT
ftr-450	1141	1	for	for	ADP
ftr-450	1141	2	a	a	DET
ftr-450	1141	3	given	give	VERB
ftr-450	1141	4	year	year	NOUN
ftr-450	1141	5	,	,	PUNCT
ftr-450	1141	6	the	the	DET
ftr-450	1141	7	guaranteed	guarantee	VERB
ftr-450	1141	8	annual	annual	ADJ
ftr-450	1141	9	rate	rate	NOUN
ftr-450	1141	10	of	of	ADP
ftr-450	1141	11	return	return	NOUN
ftr-450	1141	12	would	would	AUX
ftr-450	1141	13	be	be	AUX
ftr-450	1141	14	the	the	DET
ftr-450	1141	15	average	average	NOUN
ftr-450	1141	16	of	of	ADP
ftr-450	1141	17	the	the	DET
ftr-450	1141	18	annual	annual	ADJ
ftr-450	1141	19	hypothetical	hypothetical	ADJ
ftr-450	1141	20	investment	investment	NOUN
ftr-450	1141	21	returns	return	NOUN
ftr-450	1141	22	for	for	ADP
ftr-450	1141	23	the	the	DET
ftr-450	1141	24	five	five	NUM
ftr-450	1141	25	prior	prior	ADJ
ftr-450	1141	26	years	year	NOUN
ftr-450	1141	27	.	.	PUNCT
ftr-450	1142	1	a	a	DET
ftr-450	1142	2	five	five	NUM
ftr-450	1142	3	-	-	PUNCT
ftr-450	1142	4	year	year	NOUN
ftr-450	1142	5	average	average	NOUN
ftr-450	1142	6	is	be	AUX
ftr-450	1142	7	used	use	VERB
ftr-450	1142	8	instead	instead	ADV
ftr-450	1142	9	of	of	ADP
ftr-450	1142	10	the	the	DET
ftr-450	1142	11	performance	performance	NOUN
ftr-450	1142	12	of	of	ADP
ftr-450	1142	13	a	a	DET
ftr-450	1142	14	single	single	ADJ
ftr-450	1142	15	year	year	NOUN
ftr-450	1142	16	to	to	PART
ftr-450	1142	17	diffuse	diffuse	VERB
ftr-450	1142	18	the	the	DET
ftr-450	1142	19	impact	impact	NOUN
ftr-450	1142	20	of	of	ADP
ftr-450	1142	21	sudden	sudden	ADJ
ftr-450	1142	22	market	market	NOUN
ftr-450	1142	23	fluctuations	fluctuation	NOUN
ftr-450	1142	24	,	,	PUNCT
ftr-450	1142	25	and	and	CCONJ
ftr-450	1142	26	further	far	ADV
ftr-450	1142	27	spread	spread	VERB
ftr-450	1142	28	the	the	DET
ftr-450	1142	29	risk	risk	NOUN
ftr-450	1142	30	of	of	ADP
ftr-450	1142	31	payment	payment	NOUN
ftr-450	1142	32	.	.	PUNCT
ftr-450	1143	1	the	the	DET
ftr-450	1143	2	use	use	NOUN
ftr-450	1143	3	of	of	ADP
ftr-450	1143	4	a	a	DET
ftr-450	1143	5	five	five	NUM
ftr-450	1143	6	-	-	PUNCT
ftr-450	1143	7	year	year	NOUN
ftr-450	1143	8	average	average	NOUN
ftr-450	1143	9	to	to	PART
ftr-450	1143	10	determine	determine	VERB
ftr-450	1143	11	the	the	DET
ftr-450	1143	12	annual	annual	ADJ
ftr-450	1143	13	guaranteed	guarantee	VERB
ftr-450	1143	14	minimum	minimum	ADJ
ftr-450	1143	15	rate	rate	NOUN
ftr-450	1143	16	of	of	ADP
ftr-450	1143	17	return	return	NOUN
ftr-450	1143	18	would	would	AUX
ftr-450	1143	19	also	also	ADV
ftr-450	1143	20	protect	protect	VERB
ftr-450	1143	21	participants	participant	NOUN
ftr-450	1143	22	against	against	ADP
ftr-450	1143	23	sudden	sudden	ADJ
ftr-450	1143	24	downturns	downturn	NOUN
ftr-450	1143	25	in	in	ADP
ftr-450	1143	26	the	the	DET
ftr-450	1143	27	investment	investment	NOUN
ftr-450	1143	28	market.212	market.212	NOUN
ftr-450	1143	29	insurance	insurance	NOUN
ftr-450	1143	30	protection	protection	NOUN
ftr-450	1143	31	would	would	AUX
ftr-450	1143	32	be	be	AUX
ftr-450	1143	33	determined	determine	VERB
ftr-450	1143	34	by	by	ADP
ftr-450	1143	35	the	the	DET
ftr-450	1143	36	extent	extent	NOUN
ftr-450	1143	37	to	to	PART
ftr-450	1143	38	which	which	PRON
ftr-450	1143	39	an	an	DET
ftr-450	1143	40	account	account	NOUN
ftr-450	1143	41	complied	comply	VERB
ftr-450	1143	42	with	with	ADP
ftr-450	1143	43	a	a	DET
ftr-450	1143	44	prescribed	prescribed	ADJ
ftr-450	1143	45	allocation	allocation	NOUN
ftr-450	1143	46	formula	formula	NOUN
ftr-450	1143	47	.	.	PUNCT
ftr-450	1144	1	in	in	ADP
ftr-450	1144	2	connection	connection	NOUN
ftr-450	1144	3	with	with	ADP
ftr-450	1144	4	the	the	DET
ftr-450	1144	5	prescribed	prescribed	ADJ
ftr-450	1144	6	allocation	allocation	NOUN
ftr-450	1144	7	formula	formula	NOUN
ftr-450	1144	8	,	,	PUNCT
ftr-450	1144	9	it	it	PRON
ftr-450	1144	10	would	would	AUX
ftr-450	1144	11	be	be	AUX
ftr-450	1144	12	necessary	necessary	ADJ
ftr-450	1144	13	to	to	PART
ftr-450	1144	14	develop	develop	VERB
ftr-450	1144	15	an	an	DET
ftr-450	1144	16	indexing	indexing	NOUN
ftr-450	1144	17	system	system	NOUN
ftr-450	1144	18	to	to	PART
ftr-450	1144	19	evaluate	evaluate	VERB
ftr-450	1144	20	all	all	DET
ftr-450	1144	21	investment	investment	NOUN
ftr-450	1144	22	funds	fund	NOUN
ftr-450	1144	23	,	,	PUNCT
ftr-450	1144	24	so	so	SCONJ
ftr-450	1144	25	that	that	SCONJ
ftr-450	1144	26	the	the	DET
ftr-450	1144	27	level	level	NOUN
ftr-450	1144	28	of	of	ADP
ftr-450	1144	29	risk	risk	NOUN
ftr-450	1144	30	of	of	ADP
ftr-450	1144	31	a	a	DET
ftr-450	1144	32	participant	participant	NOUN
ftr-450	1144	33	's	's	PART
ftr-450	1144	34	investment	investment	NOUN
ftr-450	1144	35	allocation	allocation	NOUN
ftr-450	1144	36	could	could	AUX
ftr-450	1144	37	be	be	AUX
ftr-450	1144	38	compared	compare	VERB
ftr-450	1144	39	to	to	ADP
ftr-450	1144	40	the	the	DET
ftr-450	1144	41	risk	risk	NOUN
ftr-450	1144	42	of	of	ADP
ftr-450	1144	43	the	the	DET
ftr-450	1144	44	prescribed	prescribed	ADJ
ftr-450	1144	45	allocation.213	allocation.213	NOUN
ftr-450	1144	46	a	a	DET
ftr-450	1144	47	ratings	rating	NOUN
ftr-450	1144	48	system	system	NOUN
ftr-450	1144	49	similar	similar	ADJ
ftr-450	1144	50	to	to	ADP
ftr-450	1144	51	that	that	PRON
ftr-450	1144	52	supplied	supply	VERB
ftr-450	1144	53	by	by	ADP
ftr-450	1144	54	the	the	DET
ftr-450	1144	55	various	various	ADJ
ftr-450	1144	56	rating	rating	NOUN
ftr-450	1144	57	services	service	NOUN
ftr-450	1144	58	,	,	PUNCT
ftr-450	1144	59	such	such	ADJ
ftr-450	1144	60	as	as	ADP
ftr-450	1144	61	standard	standard	NOUN
ftr-450	1144	62	and	and	CCONJ
ftr-450	1144	63	poors	poor	NOUN
ftr-450	1144	64	,	,	PUNCT
ftr-450	1144	65	could	could	AUX
ftr-450	1144	66	be	be	AUX
ftr-450	1144	67	utilized	utilize	VERB
ftr-450	1144	68	to	to	PART
ftr-450	1144	69	facilitate	facilitate	VERB
ftr-450	1144	70	the	the	DET
ftr-450	1144	71	indexing	indexing	NOUN
ftr-450	1144	72	process.214	process.214	NOUN
ftr-450	1144	73	alternatively	alternatively	ADV
ftr-450	1144	74	,	,	PUNCT
ftr-450	1144	75	a	a	DET
ftr-450	1144	76	totally	totally	ADV
ftr-450	1144	77	independent	independent	ADJ
ftr-450	1144	78	rating	rating	NOUN
ftr-450	1144	79	system	system	NOUN
ftr-450	1144	80	could	could	AUX
ftr-450	1144	81	be	be	AUX
ftr-450	1144	82	developed	develop	VERB
ftr-450	1144	83	based	base	VERB
ftr-450	1144	84	on	on	ADP
ftr-450	1144	85	the	the	DET
ftr-450	1144	86	historical	historical	ADJ
ftr-450	1144	87	investment	investment	NOUN
ftr-450	1144	88	performances	performance	NOUN
ftr-450	1144	89	,	,	PUNCT
ftr-450	1144	90	and	and	CCONJ
ftr-450	1144	91	long	long	ADJ
ftr-450	1144	92	-	-	PUNCT
ftr-450	1144	93	term	term	NOUN
ftr-450	1144	94	accumulation	accumulation	NOUN
ftr-450	1144	95	projections	projection	NOUN
ftr-450	1144	96	for	for	ADP
ftr-450	1144	97	retirement	retirement	NOUN
ftr-450	1144	98	plan	plan	NOUN
ftr-450	1144	99	assets215	assets215	PROPN
ftr-450	1144	100	.	.	PUNCT
ftr-450	1145	1	the	the	DET
ftr-450	1145	2	hypothetical	hypothetical	ADJ
ftr-450	1145	3	account	account	NOUN
ftr-450	1145	4	proposal	proposal	NOUN
ftr-450	1145	5	allows	allow	VERB
ftr-450	1145	6	sponsoring	sponsor	VERB
ftr-450	1145	7	employers	employer	NOUN
ftr-450	1145	8	and	and	CCONJ
ftr-450	1145	9	plan	plan	VERB
ftr-450	1145	10	participants	participant	NOUN
ftr-450	1145	11	to	to	PART
ftr-450	1145	12	insure	insure	VERB
ftr-450	1145	13	some	some	PRON
ftr-450	1145	14	,	,	PUNCT
ftr-450	1145	15	or	or	CCONJ
ftr-450	1145	16	all	all	PRON
ftr-450	1145	17	,	,	PUNCT
ftr-450	1145	18	of	of	ADP
ftr-450	1145	19	an	an	DET
ftr-450	1145	20	account	account	NOUN
ftr-450	1145	21	balance	balance	NOUN
ftr-450	1145	22	,	,	PUNCT
ftr-450	1145	23	in	in	ADP
ftr-450	1145	24	exchange	exchange	NOUN
ftr-450	1145	25	for	for	ADP
ftr-450	1145	26	the	the	DET
ftr-450	1145	27	payment	payment	NOUN
ftr-450	1145	28	of	of	ADP
ftr-450	1145	29	an	an	DET
ftr-450	1145	30	annual	annual	ADJ
ftr-450	1145	31	insurance	insurance	NOUN
ftr-450	1145	32	premium	premium	NOUN
ftr-450	1145	33	.	.	PUNCT
ftr-450	1146	1	although	although	SCONJ
ftr-450	1146	2	the	the	DET
ftr-450	1146	3	annual	annual	ADJ
ftr-450	1146	4	premium	premium	NOUN
ftr-450	1146	5	would	would	AUX
ftr-450	1146	6	be	be	AUX
ftr-450	1146	7	paid	pay	VERB
ftr-450	1146	8	separately	separately	ADV
ftr-450	1146	9	from	from	ADP
ftr-450	1146	10	the	the	DET
ftr-450	1146	11	individual	individual	ADJ
ftr-450	1146	12	accounts	account	NOUN
ftr-450	1146	13	,	,	PUNCT
ftr-450	1146	14	the	the	DET
ftr-450	1146	15	payment	payment	NOUN
ftr-450	1146	16	of	of	ADP
ftr-450	1146	17	an	an	DET
ftr-450	1146	18	annual	annual	ADJ
ftr-450	1146	19	premium	premium	NOUN
ftr-450	1146	20	would	would	AUX
ftr-450	1146	21	obviously	obviously	ADV
ftr-450	1146	22	impact	impact	VERB
ftr-450	1146	23	a	a	DET
ftr-450	1146	24	participant	participant	NOUN
ftr-450	1146	25	=	=	SYM
ftr-450	1146	26	s	s	NOUN
ftr-450	1146	27	investment	investment	NOUN
ftr-450	1146	28	position	position	NOUN
ftr-450	1146	29	,	,	PUNCT
ftr-450	1146	30	by	by	ADP
ftr-450	1146	31	decreasing	decrease	VERB
ftr-450	1146	32	the	the	DET
ftr-450	1146	33	assets	asset	NOUN
ftr-450	1146	34	that	that	PRON
ftr-450	1146	35	remained	remain	VERB
ftr-450	1146	36	available	available	ADJ
ftr-450	1146	37	for	for	SCONJ
ftr-450	1146	38	her	she	PRON
ftr-450	1146	39	to	to	PART
ftr-450	1146	40	contribute	contribute	VERB
ftr-450	1146	41	to	to	ADP
ftr-450	1146	42	the	the	DET
ftr-450	1146	43	plan	plan	NOUN
ftr-450	1146	44	.	.	PUNCT
ftr-450	1147	1	even	even	ADV
ftr-450	1147	2	after	after	ADP
ftr-450	1147	3	taking	take	VERB
ftr-450	1147	4	the	the	DET
ftr-450	1147	5	premium	premium	ADJ
ftr-450	1147	6	payment	payment	NOUN
ftr-450	1147	7	into	into	ADP
ftr-450	1147	8	account	account	NOUN
ftr-450	1147	9	,	,	PUNCT
ftr-450	1147	10	however	however	ADV
ftr-450	1147	11	,	,	PUNCT
ftr-450	1147	12	in	in	ADP
ftr-450	1147	13	most	most	ADJ
ftr-450	1147	14	circumstances	circumstance	NOUN
ftr-450	1147	15	insurance	insurance	NOUN
ftr-450	1147	16	protection	protection	NOUN
ftr-450	1147	17	under	under	ADP
ftr-450	1147	18	this	this	DET
ftr-450	1147	19	proposal	proposal	NOUN
ftr-450	1147	20	should	should	AUX
ftr-450	1147	21	provide	provide	VERB
ftr-450	1147	22	a	a	DET
ftr-450	1147	23	return	return	NOUN
ftr-450	1147	24	on	on	ADP
ftr-450	1147	25	aggregate	aggregate	ADJ
ftr-450	1147	26	employer	employer	NOUN
ftr-450	1147	27	contributions	contribution	NOUN
ftr-450	1147	28	of	of	ADP
ftr-450	1147	29	an	an	DET
ftr-450	1147	30	amount	amount	NOUN
ftr-450	1147	31	at	at	ADV
ftr-450	1147	32	least	least	ADJ
ftr-450	1147	33	as	as	ADV
ftr-450	1147	34	great	great	ADJ
ftr-450	1147	35	as	as	ADP
ftr-450	1147	36	the	the	DET
ftr-450	1147	37	return	return	NOUN
ftr-450	1147	38	on	on	ADP
ftr-450	1147	39	an	an	DET
ftr-450	1147	40	account	account	NOUN
ftr-450	1147	41	exclusively	exclusively	ADV
ftr-450	1147	42	invested	invest	VERB
ftr-450	1147	43	in	in	ADP
ftr-450	1147	44	low	low	ADJ
ftr-450	1147	45	-	-	PUNCT
ftr-450	1147	46	risk	risk	NOUN
ftr-450	1147	47	,	,	PUNCT
ftr-450	1147	48	low	low	ADJ
ftr-450	1147	49	-	-	PUNCT
ftr-450	1147	50	yield	yield	NOUN
ftr-450	1147	51	212	212	NUM
ftr-450	1147	52	.	.	PUNCT
ftr-450	1148	1	however	however	ADV
ftr-450	1148	2	,	,	PUNCT
ftr-450	1148	3	if	if	SCONJ
ftr-450	1148	4	unfavorable	unfavorable	ADJ
ftr-450	1148	5	market	market	NOUN
ftr-450	1148	6	conditions	condition	NOUN
ftr-450	1148	7	existed	exist	VERB
ftr-450	1148	8	over	over	ADP
ftr-450	1148	9	a	a	DET
ftr-450	1148	10	sustained	sustained	ADJ
ftr-450	1148	11	period	period	NOUN
ftr-450	1148	12	of	of	ADP
ftr-450	1148	13	time	time	NOUN
ftr-450	1148	14	,	,	PUNCT
ftr-450	1148	15	the	the	DET
ftr-450	1148	16	guaranteed	guarantee	VERB
ftr-450	1148	17	rate	rate	NOUN
ftr-450	1148	18	of	of	ADP
ftr-450	1148	19	return	return	NOUN
ftr-450	1148	20	would	would	AUX
ftr-450	1148	21	eventually	eventually	ADV
ftr-450	1148	22	reflect	reflect	VERB
ftr-450	1148	23	such	such	ADJ
ftr-450	1148	24	losses	loss	NOUN
ftr-450	1148	25	.	.	PUNCT
ftr-450	1149	1	213	213	NUM
ftr-450	1149	2	.	.	PUNCT
ftr-450	1150	1	for	for	ADP
ftr-450	1150	2	this	this	DET
ftr-450	1150	3	purpose	purpose	NOUN
ftr-450	1150	4	the	the	DET
ftr-450	1150	5	standard	standard	NOUN
ftr-450	1150	6	and	and	CCONJ
ftr-450	1150	7	poors	poor	NOUN
ftr-450	1150	8	rating	rating	NOUN
ftr-450	1150	9	system	system	NOUN
ftr-450	1150	10	could	could	AUX
ftr-450	1150	11	be	be	AUX
ftr-450	1150	12	used	use	VERB
ftr-450	1150	13	,	,	PUNCT
ftr-450	1150	14	or	or	CCONJ
ftr-450	1150	15	alternatively	alternatively	ADV
ftr-450	1150	16	,	,	PUNCT
ftr-450	1150	17	a	a	DET
ftr-450	1150	18	new	new	ADJ
ftr-450	1150	19	rating	rating	NOUN
ftr-450	1150	20	system	system	NOUN
ftr-450	1150	21	could	could	AUX
ftr-450	1150	22	be	be	AUX
ftr-450	1150	23	developed	develop	VERB
ftr-450	1150	24	.	.	PUNCT
ftr-450	1151	1	214	214	NUM
ftr-450	1151	2	.	.	PUNCT
ftr-450	1152	1	aa	aa	PROPN
ftr-450	1152	2	standard	standard	PROPN
ftr-450	1152	3	&	&	CCONJ
ftr-450	1152	4	poor	poor	PROPN
ftr-450	1152	5	=	=	SYM
ftr-450	1152	6	s	s	NOUN
ftr-450	1152	7	insurance	insurance	NOUN
ftr-450	1152	8	claims	claim	NOUN
ftr-450	1152	9	-	-	PUNCT
ftr-450	1152	10	paying	pay	VERB
ftr-450	1152	11	ability	ability	NOUN
ftr-450	1152	12	rating	rating	NOUN
ftr-450	1152	13	is	be	AUX
ftr-450	1152	14	an	an	DET
ftr-450	1152	15	opinion	opinion	NOUN
ftr-450	1152	16	of	of	ADP
ftr-450	1152	17	an	an	DET
ftr-450	1152	18	operating	operate	VERB
ftr-450	1152	19	insurance	insurance	NOUN
ftr-450	1152	20	company	company	NOUN
ftr-450	1152	21	=	=	SYM
ftr-450	1152	22	s	s	PART
ftr-450	1152	23	financial	financial	ADJ
ftr-450	1152	24	capacity	capacity	NOUN
ftr-450	1152	25	to	to	PART
ftr-450	1152	26	meet	meet	VERB
ftr-450	1152	27	the	the	DET
ftr-450	1152	28	obligations	obligation	NOUN
ftr-450	1152	29	of	of	ADP
ftr-450	1152	30	its	its	PRON
ftr-450	1152	31	insurance	insurance	NOUN
ftr-450	1152	32	policies	policy	NOUN
ftr-450	1152	33	in	in	ADP
ftr-450	1152	34	accordance	accordance	NOUN
ftr-450	1152	35	with	with	ADP
ftr-450	1152	36	their	their	PRON
ftr-450	1152	37	terms.@	terms.@	PROPN
ftr-450	1152	38	claims	claim	NOUN
ftr-450	1152	39	paying	pay	VERB
ftr-450	1152	40	ability	ability	NOUN
ftr-450	1152	41	ratings	rating	NOUN
ftr-450	1152	42	are	be	AUX
ftr-450	1152	43	divided	divide	VERB
ftr-450	1152	44	into	into	ADP
ftr-450	1152	45	two	two	NUM
ftr-450	1152	46	broad	broad	ADJ
ftr-450	1152	47	classifications	classification	NOUN
ftr-450	1152	48	.	.	PUNCT
ftr-450	1153	1	rating	rating	NOUN
ftr-450	1153	2	categories	category	NOUN
ftr-450	1153	3	from	from	ADP
ftr-450	1153	4	aaa	aaa	NOUN
ftr-450	1153	5	to	to	ADP
ftr-450	1153	6	bbb	bbb	PROPN
ftr-450	1153	7	are	be	AUX
ftr-450	1153	8	classified	classify	VERB
ftr-450	1153	9	as	as	ADP
ftr-450	1153	10	asecure@	asecure@	NOUN
ftr-450	1153	11	claims	claim	NOUN
ftr-450	1153	12	-	-	PUNCT
ftr-450	1153	13	paying	pay	VERB
ftr-450	1153	14	ability	ability	NOUN
ftr-450	1153	15	ratings	rating	NOUN
ftr-450	1153	16	and	and	CCONJ
ftr-450	1153	17	are	be	AUX
ftr-450	1153	18	used	use	VERB
ftr-450	1153	19	to	to	PART
ftr-450	1153	20	indicate	indicate	VERB
ftr-450	1153	21	insurers	insurer	NOUN
ftr-450	1153	22	whose	whose	DET
ftr-450	1153	23	financial	financial	ADJ
ftr-450	1153	24	capacity	capacity	NOUN
ftr-450	1153	25	to	to	PART
ftr-450	1153	26	meet	meet	VERB
ftr-450	1153	27	policyholder	policyholder	NOUN
ftr-450	1153	28	obligations	obligation	NOUN
ftr-450	1153	29	is	be	AUX
ftr-450	1153	30	viewed	view	VERB
ftr-450	1153	31	on	on	ADP
ftr-450	1153	32	balance	balance	NOUN
ftr-450	1153	33	as	as	ADP
ftr-450	1153	34	sound	sound	ADJ
ftr-450	1153	35	.	.	PUNCT
ftr-450	1154	1	rating	rating	NOUN
ftr-450	1154	2	categories	category	NOUN
ftr-450	1154	3	.	.	PUNCT
ftr-450	1155	1	allan	allan	PROPN
ftr-450	1155	2	g.	g.	PROPN
ftr-450	1155	3	richmond	richmond	PROPN
ftr-450	1155	4	,	,	PUNCT
ftr-450	1155	5	quality	quality	NOUN
ftr-450	1155	6	-	-	PUNCT
ftr-450	1155	7	analyzing	analyze	VERB
ftr-450	1155	8	the	the	DET
ftr-450	1155	9	life	life	NOUN
ftr-450	1155	10	insurance	insurance	NOUN
ftr-450	1155	11	industry	industry	NOUN
ftr-450	1155	12	,	,	PUNCT
ftr-450	1155	13	in	in	ADP
ftr-450	1155	14	guaranteed	guarantee	VERB
ftr-450	1155	15	investment	investment	NOUN
ftr-450	1155	16	contracts	contract	NOUN
ftr-450	1155	17	:	:	PUNCT
ftr-450	1155	18	risk	risk	NOUN
ftr-450	1155	19	analysis	analysis	NOUN
ftr-450	1155	20	&	&	CCONJ
ftr-450	1155	21	portfolio	portfolio	NOUN
ftr-450	1155	22	strategies	strategy	NOUN
ftr-450	1155	23	100	100	NUM
ftr-450	1155	24	(	(	PUNCT
ftr-450	1155	25	kenneth	kenneth	PROPN
ftr-450	1155	26	l.	l.	PROPN
ftr-450	1155	27	walker	walker	PROPN
ftr-450	1155	28	ed	ed	PROPN
ftr-450	1155	29	.	.	PROPN
ftr-450	1155	30	,	,	PUNCT
ftr-450	1155	31	1992	1992	NUM
ftr-450	1155	32	)	)	PUNCT
ftr-450	1155	33	.	.	PUNCT
ftr-450	1156	1	215	215	NUM
ftr-450	1156	2	.	.	PUNCT
ftr-450	1157	1	the	the	DET
ftr-450	1157	2	investment	investment	NOUN
ftr-450	1157	3	practices	practice	NOUN
ftr-450	1157	4	for	for	ADP
ftr-450	1157	5	pensions	pension	NOUN
ftr-450	1157	6	typically	typically	ADV
ftr-450	1157	7	reflect	reflect	VERB
ftr-450	1157	8	longer	long	ADJ
ftr-450	1157	9	term	term	NOUN
ftr-450	1157	10	investments	investment	NOUN
ftr-450	1157	11	.	.	PUNCT
ftr-450	1158	1	654	654	NUM
ftr-450	1158	2	florida	florida	PROPN
ftr-450	1158	3	tax	tax	NOUN
ftr-450	1158	4	review	review	NOUN
ftr-450	1159	1	[	[	X
ftr-450	1159	2	vol	vol	NOUN
ftr-450	1159	3	.	.	PUNCT
ftr-450	1159	4	4:9	4:9	NUM
ftr-450	1159	5	instruments	instrument	NOUN
ftr-450	1159	6	,	,	PUNCT
ftr-450	1159	7	such	such	ADJ
ftr-450	1159	8	as	as	ADP
ftr-450	1159	9	bics.216	bics.216	NOUN
ftr-450	1159	10	thus	thus	ADV
ftr-450	1159	11	,	,	PUNCT
ftr-450	1159	12	insurance	insurance	NOUN
ftr-450	1159	13	protection	protection	NOUN
ftr-450	1159	14	under	under	ADP
ftr-450	1159	15	the	the	DET
ftr-450	1159	16	hypothetical	hypothetical	ADJ
ftr-450	1159	17	account	account	NOUN
ftr-450	1159	18	insurance	insurance	NOUN
ftr-450	1159	19	model	model	NOUN
ftr-450	1159	20	should	should	AUX
ftr-450	1159	21	encourage	encourage	VERB
ftr-450	1159	22	risk	risk	NOUN
ftr-450	1159	23	averse	averse	ADJ
ftr-450	1159	24	individuals	individual	NOUN
ftr-450	1159	25	who	who	PRON
ftr-450	1159	26	are	be	AUX
ftr-450	1159	27	more	more	ADV
ftr-450	1159	28	likely	likely	ADJ
ftr-450	1159	29	to	to	PART
ftr-450	1159	30	disproportionately	disproportionately	ADV
ftr-450	1159	31	invest	invest	VERB
ftr-450	1159	32	in	in	ADP
ftr-450	1159	33	stable	stable	ADJ
ftr-450	1159	34	-	-	PUNCT
ftr-450	1159	35	value	value	NOUN
ftr-450	1159	36	instruments	instrument	NOUN
ftr-450	1159	37	,	,	PUNCT
ftr-450	1159	38	to	to	PART
ftr-450	1159	39	invest	invest	VERB
ftr-450	1159	40	more	more	ADV
ftr-450	1159	41	aggressively	aggressively	ADV
ftr-450	1159	42	.	.	PUNCT
ftr-450	1160	1	unlike	unlike	ADP
ftr-450	1160	2	the	the	DET
ftr-450	1160	3	existing	exist	VERB
ftr-450	1160	4	mandatory	mandatory	ADJ
ftr-450	1160	5	insurance	insurance	NOUN
ftr-450	1160	6	program	program	NOUN
ftr-450	1160	7	for	for	ADP
ftr-450	1160	8	defined	define	VERB
ftr-450	1160	9	benefit	benefit	NOUN
ftr-450	1160	10	plans	plan	NOUN
ftr-450	1160	11	,	,	PUNCT
ftr-450	1160	12	the	the	DET
ftr-450	1160	13	hypothetical	hypothetical	ADJ
ftr-450	1160	14	account	account	NOUN
ftr-450	1160	15	insurance	insurance	NOUN
ftr-450	1160	16	program	program	NOUN
ftr-450	1160	17	would	would	AUX
ftr-450	1160	18	be	be	AUX
ftr-450	1160	19	voluntary	voluntary	ADJ
ftr-450	1160	20	.	.	PUNCT
ftr-450	1161	1	the	the	DET
ftr-450	1161	2	voluntary	voluntary	ADJ
ftr-450	1161	3	characteristic	characteristic	NOUN
ftr-450	1161	4	of	of	ADP
ftr-450	1161	5	the	the	DET
ftr-450	1161	6	proposal	proposal	NOUN
ftr-450	1161	7	strikes	strike	VERB
ftr-450	1161	8	a	a	DET
ftr-450	1161	9	balance	balance	NOUN
ftr-450	1161	10	between	between	ADP
ftr-450	1161	11	individual	individual	ADJ
ftr-450	1161	12	choice	choice	NOUN
ftr-450	1161	13	and	and	CCONJ
ftr-450	1161	14	retirement	retirement	NOUN
ftr-450	1161	15	income	income	NOUN
ftr-450	1161	16	security	security	NOUN
ftr-450	1161	17	.	.	PUNCT
ftr-450	1162	1	however	however	ADV
ftr-450	1162	2	,	,	PUNCT
ftr-450	1162	3	because	because	SCONJ
ftr-450	1162	4	of	of	ADP
ftr-450	1162	5	the	the	DET
ftr-450	1162	6	voluntary	voluntary	ADJ
ftr-450	1162	7	characteristic	characteristic	NOUN
ftr-450	1162	8	of	of	ADP
ftr-450	1162	9	the	the	DET
ftr-450	1162	10	program	program	NOUN
ftr-450	1162	11	,	,	PUNCT
ftr-450	1162	12	it	it	PRON
ftr-450	1162	13	is	be	AUX
ftr-450	1162	14	unlikely	unlikely	ADJ
ftr-450	1162	15	that	that	SCONJ
ftr-450	1162	16	all	all	DET
ftr-450	1162	17	defined	define	VERB
ftr-450	1162	18	contribution	contribution	NOUN
ftr-450	1162	19	accounts	account	NOUN
ftr-450	1162	20	would	would	AUX
ftr-450	1162	21	be	be	AUX
ftr-450	1162	22	covered	cover	VERB
ftr-450	1162	23	.	.	PUNCT
ftr-450	1163	1	the	the	DET
ftr-450	1163	2	hypothetical	hypothetical	ADJ
ftr-450	1163	3	account	account	NOUN
ftr-450	1163	4	insurance	insurance	NOUN
ftr-450	1163	5	model	model	NOUN
ftr-450	1163	6	hinges	hinge	NOUN
ftr-450	1163	7	on	on	ADP
ftr-450	1163	8	a	a	DET
ftr-450	1163	9	diversification	diversification	NOUN
ftr-450	1163	10	formula	formula	NOUN
ftr-450	1163	11	,	,	PUNCT
ftr-450	1163	12	which	which	PRON
ftr-450	1163	13	defines	define	VERB
ftr-450	1163	14	an	an	DET
ftr-450	1163	15	acceptable	acceptable	ADJ
ftr-450	1163	16	range	range	NOUN
ftr-450	1163	17	of	of	ADP
ftr-450	1163	18	complementary	complementary	ADJ
ftr-450	1163	19	allocations	allocation	NOUN
ftr-450	1163	20	with	with	ADP
ftr-450	1163	21	respect	respect	NOUN
ftr-450	1163	22	to	to	ADP
ftr-450	1163	23	both	both	DET
ftr-450	1163	24	investment	investment	NOUN
ftr-450	1163	25	categories	category	NOUN
ftr-450	1163	26	,	,	PUNCT
ftr-450	1163	27	and	and	CCONJ
ftr-450	1163	28	risk	risk	NOUN
ftr-450	1163	29	classifications	classification	NOUN
ftr-450	1163	30	.	.	PUNCT
ftr-450	1164	1	the	the	DET
ftr-450	1164	2	diversification	diversification	NOUN
ftr-450	1164	3	formula	formula	NOUN
ftr-450	1164	4	would	would	AUX
ftr-450	1164	5	be	be	AUX
ftr-450	1164	6	designed	design	VERB
ftr-450	1164	7	to	to	PART
ftr-450	1164	8	approximate	approximate	VERB
ftr-450	1164	9	an	an	DET
ftr-450	1164	10	average	average	ADJ
ftr-450	1164	11	rate	rate	NOUN
ftr-450	1164	12	of	of	ADP
ftr-450	1164	13	return	return	NOUN
ftr-450	1164	14	for	for	ADP
ftr-450	1164	15	accounts	account	NOUN
ftr-450	1164	16	invested	invest	VERB
ftr-450	1164	17	in	in	ADP
ftr-450	1164	18	average	average	ADJ
ftr-450	1164	19	risk	risk	NOUN
ftr-450	1164	20	investment	investment	NOUN
ftr-450	1164	21	instruments	instrument	NOUN
ftr-450	1164	22	over	over	ADP
ftr-450	1164	23	a	a	DET
ftr-450	1164	24	participant	participant	NOUN
ftr-450	1164	25	's	's	PART
ftr-450	1164	26	working	work	VERB
ftr-450	1164	27	life.217	life.217	NOUN
ftr-450	1164	28	for	for	ADP
ftr-450	1164	29	example	example	NOUN
ftr-450	1164	30	,	,	PUNCT
ftr-450	1164	31	the	the	DET
ftr-450	1164	32	safe	safe	ADJ
ftr-450	1164	33	harbor	harbor	NOUN
ftr-450	1164	34	diversification	diversification	NOUN
ftr-450	1164	35	allocation	allocation	NOUN
ftr-450	1164	36	could	could	AUX
ftr-450	1164	37	be	be	AUX
ftr-450	1164	38	selected	select	VERB
ftr-450	1164	39	consistently	consistently	ADV
ftr-450	1164	40	with	with	ADP
ftr-450	1164	41	the	the	DET
ftr-450	1164	42	recommendations	recommendation	NOUN
ftr-450	1164	43	of	of	ADP
ftr-450	1164	44	financial	financial	ADJ
ftr-450	1164	45	planning	planning	NOUN
ftr-450	1164	46	experts218	experts218	PROPN
ftr-450	1164	47	who	who	PRON
ftr-450	1164	48	advise	advise	VERB
ftr-450	1164	49	individuals	individual	NOUN
ftr-450	1164	50	to	to	PART
ftr-450	1164	51	place	place	VERB
ftr-450	1164	52	60	60	NUM
ftr-450	1164	53	%	%	NOUN
ftr-450	1164	54	of	of	ADP
ftr-450	1164	55	their	their	PRON
ftr-450	1164	56	investment	investment	NOUN
ftr-450	1164	57	assets	asset	NOUN
ftr-450	1164	58	in	in	ADP
ftr-450	1164	59	the	the	DET
ftr-450	1164	60	stock	stock	NOUN
ftr-450	1164	61	of	of	ADP
ftr-450	1164	62	companies	company	NOUN
ftr-450	1164	63	with	with	ADP
ftr-450	1164	64	moderate	moderate	ADJ
ftr-450	1164	65	volatility,219	volatility,219	ADJ
ftr-450	1164	66	25	25	NUM
ftr-450	1164	67	%	%	NOUN
ftr-450	1164	68	in	in	ADP
ftr-450	1164	69	ainvestment	ainvestment	NOUN
ftr-450	1164	70	-	-	PUNCT
ftr-450	1164	71	grade@	grade@	ADJ
ftr-450	1164	72	bonds,220	bonds,220	NOUN
ftr-450	1164	73	and	and	CCONJ
ftr-450	1164	74	15	15	NUM
ftr-450	1164	75	%	%	NOUN
ftr-450	1164	76	in	in	ADP
ftr-450	1164	77	stable	stable	ADJ
ftr-450	1164	78	-	-	PUNCT
ftr-450	1164	79	value	value	NOUN
ftr-450	1164	80	instruments	instrument	NOUN
ftr-450	1164	81	,	,	PUNCT
ftr-450	1164	82	for	for	ADP
ftr-450	1164	83	a	a	DET
ftr-450	1164	84	moderate	moderate	ADJ
ftr-450	1164	85	return	return	NOUN
ftr-450	1164	86	.	.	PUNCT
ftr-450	1165	1	216	216	NUM
ftr-450	1165	2	.	.	PUNCT
ftr-450	1166	1	if	if	SCONJ
ftr-450	1166	2	the	the	DET
ftr-450	1166	3	insured	insure	VERB
ftr-450	1166	4	rate	rate	NOUN
ftr-450	1166	5	is	be	AUX
ftr-450	1166	6	only	only	ADV
ftr-450	1166	7	slightly	slightly	ADV
ftr-450	1166	8	greater	great	ADJ
ftr-450	1166	9	than	than	ADP
ftr-450	1166	10	the	the	DET
ftr-450	1166	11	bic	bic	PROPN
ftr-450	1166	12	return	return	PROPN
ftr-450	1166	13	insuring	insuring	PROPN
ftr-450	1166	14	,	,	PUNCT
ftr-450	1166	15	the	the	DET
ftr-450	1166	16	account	account	NOUN
ftr-450	1166	17	balance	balance	NOUN
ftr-450	1166	18	generally	generally	ADV
ftr-450	1166	19	would	would	AUX
ftr-450	1166	20	still	still	ADV
ftr-450	1166	21	be	be	AUX
ftr-450	1166	22	advantageous	advantageous	ADJ
ftr-450	1166	23	.	.	PUNCT
ftr-450	1167	1	however	however	ADV
ftr-450	1167	2	,	,	PUNCT
ftr-450	1167	3	it	it	PRON
ftr-450	1167	4	is	be	AUX
ftr-450	1167	5	plausible	plausible	ADJ
ftr-450	1167	6	that	that	SCONJ
ftr-450	1167	7	the	the	DET
ftr-450	1167	8	insured	insure	VERB
ftr-450	1167	9	rate	rate	NOUN
ftr-450	1167	10	would	would	AUX
ftr-450	1167	11	be	be	AUX
ftr-450	1167	12	substantially	substantially	ADV
ftr-450	1167	13	higher	high	ADJ
ftr-450	1167	14	than	than	ADP
ftr-450	1167	15	that	that	PRON
ftr-450	1167	16	of	of	ADP
ftr-450	1167	17	the	the	DET
ftr-450	1167	18	bic	bic	NOUN
ftr-450	1167	19	because	because	SCONJ
ftr-450	1167	20	the	the	DET
ftr-450	1167	21	safe	safe	ADJ
ftr-450	1167	22	harbor	harbor	NOUN
ftr-450	1167	23	standard	standard	NOUN
ftr-450	1167	24	would	would	AUX
ftr-450	1167	25	require	require	VERB
ftr-450	1167	26	some	some	DET
ftr-450	1167	27	portion	portion	NOUN
ftr-450	1167	28	of	of	ADP
ftr-450	1167	29	the	the	DET
ftr-450	1167	30	account	account	NOUN
ftr-450	1167	31	to	to	PART
ftr-450	1167	32	be	be	AUX
ftr-450	1167	33	put	put	VERB
ftr-450	1167	34	in	in	ADP
ftr-450	1167	35	stocks	stock	NOUN
ftr-450	1167	36	and	and	CCONJ
ftr-450	1167	37	some	some	DET
ftr-450	1167	38	portion	portion	NOUN
ftr-450	1167	39	to	to	PART
ftr-450	1167	40	be	be	AUX
ftr-450	1167	41	put	put	VERB
ftr-450	1167	42	in	in	ADP
ftr-450	1167	43	bonds	bond	NOUN
ftr-450	1167	44	,	,	PUNCT
ftr-450	1167	45	which	which	PRON
ftr-450	1167	46	have	have	VERB
ftr-450	1167	47	rates	rate	NOUN
ftr-450	1167	48	that	that	PRON
ftr-450	1167	49	are	be	AUX
ftr-450	1167	50	generally	generally	ADV
ftr-450	1167	51	higher	high	ADJ
ftr-450	1167	52	than	than	ADP
ftr-450	1167	53	bic	bic	PROPN
ftr-450	1167	54	returns	return	NOUN
ftr-450	1167	55	.	.	PUNCT
ftr-450	1168	1	these	these	DET
ftr-450	1168	2	instruments	instrument	NOUN
ftr-450	1168	3	are	be	AUX
ftr-450	1168	4	currently	currently	ADV
ftr-450	1168	5	fdic	fdic	PROPN
ftr-450	1168	6	insured	insure	VERB
ftr-450	1168	7	.	.	PUNCT
ftr-450	1169	1	see	see	VERB
ftr-450	1169	2	discussion	discussion	NOUN
ftr-450	1169	3	supra	supra	PROPN
ftr-450	1169	4	part	part	PROPN
ftr-450	1169	5	iii.c	iii.c	PROPN
ftr-450	1169	6	.	.	PUNCT
ftr-450	1170	1	217	217	NUM
ftr-450	1170	2	.	.	PUNCT
ftr-450	1171	1	the	the	DET
ftr-450	1171	2	diversification	diversification	NOUN
ftr-450	1171	3	formula	formula	NOUN
ftr-450	1171	4	would	would	AUX
ftr-450	1171	5	have	have	VERB
ftr-450	1171	6	to	to	PART
ftr-450	1171	7	take	take	VERB
ftr-450	1171	8	into	into	ADP
ftr-450	1171	9	account	account	NOUN
ftr-450	1171	10	the	the	DET
ftr-450	1171	11	different	different	ADJ
ftr-450	1171	12	recommendations	recommendation	NOUN
ftr-450	1171	13	for	for	ADP
ftr-450	1171	14	different	different	ADJ
ftr-450	1171	15	age	age	NOUN
ftr-450	1171	16	groups	group	NOUN
ftr-450	1171	17	.	.	PUNCT
ftr-450	1172	1	therefore	therefore	ADV
ftr-450	1172	2	the	the	DET
ftr-450	1172	3	prescribed	prescribed	ADJ
ftr-450	1172	4	diversification	diversification	NOUN
ftr-450	1172	5	formula	formula	NOUN
ftr-450	1172	6	would	would	AUX
ftr-450	1172	7	account	account	VERB
ftr-450	1172	8	for	for	ADP
ftr-450	1172	9	the	the	DET
ftr-450	1172	10	more	more	ADV
ftr-450	1172	11	aggressive	aggressive	ADJ
ftr-450	1172	12	investment	investment	NOUN
ftr-450	1172	13	strategies	strategy	NOUN
ftr-450	1172	14	that	that	PRON
ftr-450	1172	15	are	be	AUX
ftr-450	1172	16	recommended	recommend	VERB
ftr-450	1172	17	at	at	ADP
ftr-450	1172	18	the	the	DET
ftr-450	1172	19	front	front	ADJ
ftr-450	1172	20	end	end	NOUN
ftr-450	1172	21	of	of	ADP
ftr-450	1172	22	one	one	NUM
ftr-450	1172	23	=	=	NOUN
ftr-450	1172	24	s	s	NOUN
ftr-450	1172	25	working	work	VERB
ftr-450	1172	26	life	life	NOUN
ftr-450	1172	27	as	as	ADV
ftr-450	1172	28	well	well	ADV
ftr-450	1172	29	as	as	ADP
ftr-450	1172	30	the	the	DET
ftr-450	1172	31	more	more	ADV
ftr-450	1172	32	conservative	conservative	ADJ
ftr-450	1172	33	strategy	strategy	NOUN
ftr-450	1172	34	that	that	PRON
ftr-450	1172	35	is	be	AUX
ftr-450	1172	36	recommended	recommend	VERB
ftr-450	1172	37	at	at	ADP
ftr-450	1172	38	the	the	DET
ftr-450	1172	39	back	back	ADJ
ftr-450	1172	40	end	end	NOUN
ftr-450	1172	41	of	of	ADP
ftr-450	1172	42	one	one	NUM
ftr-450	1172	43	=	=	NOUN
ftr-450	1172	44	s	s	NOUN
ftr-450	1172	45	working	work	VERB
ftr-450	1172	46	life	life	NOUN
ftr-450	1172	47	.	.	PUNCT
ftr-450	1173	1	see	see	VERB
ftr-450	1173	2	weiss	weiss	PROPN
ftr-450	1173	3	&	&	CCONJ
ftr-450	1173	4	sgaraglino	sgaraglino	PROPN
ftr-450	1173	5	,	,	PUNCT
ftr-450	1173	6	supra	supra	PROPN
ftr-450	1173	7	note	note	PROPN
ftr-450	1173	8	56	56	NUM
ftr-450	1173	9	,	,	PUNCT
ftr-450	1173	10	at	at	ADP
ftr-450	1173	11	1206	1206	NUM
ftr-450	1173	12	-	-	SYM
ftr-450	1173	13	08	08	NUM
ftr-450	1173	14	.	.	PROPN
ftr-450	1173	15	218	218	NUM
ftr-450	1173	16	.	.	PUNCT
ftr-450	1174	1	see	see	VERB
ftr-450	1174	2	strong	strong	ADJ
ftr-450	1174	3	funds	fund	NOUN
ftr-450	1174	4	,	,	PUNCT
ftr-450	1174	5	retirement	retirement	NOUN
ftr-450	1174	6	planning	planning	NOUN
ftr-450	1174	7	:	:	PUNCT
ftr-450	1174	8	five	five	NUM
ftr-450	1174	9	model	model	NOUN
ftr-450	1174	10	investment	investment	NOUN
ftr-450	1174	11	strategies	strategy	NOUN
ftr-450	1174	12	(	(	PUNCT
ftr-450	1174	13	visited	visit	VERB
ftr-450	1174	14	feb	feb	PROPN
ftr-450	1174	15	.	.	PROPN
ftr-450	1174	16	6	6	NUM
ftr-450	1174	17	,	,	PUNCT
ftr-450	1174	18	2000	2000	NUM
ftr-450	1174	19	)	)	PUNCT
ftr-450	1175	1	<	<	X
ftr-450	1175	2	http://www.strong-funds.com/strong/retirmenent98/ind/products/5pies.htm	http://www.strong-funds.com/strong/retirmenent98/ind/products/5pies.htm	X
ftr-450	1175	3	>	>	X
ftr-450	1175	4	.	.	PUNCT
ftr-450	1176	1	219	219	NUM
ftr-450	1176	2	.	.	PUNCT
ftr-450	1177	1	beta	beta	NOUN
ftr-450	1177	2	is	be	AUX
ftr-450	1177	3	a	a	DET
ftr-450	1177	4	measure	measure	NOUN
ftr-450	1177	5	of	of	ADP
ftr-450	1177	6	a	a	DET
ftr-450	1177	7	stock	stock	NOUN
ftr-450	1177	8	=	=	NOUN
ftr-450	1177	9	s	s	PART
ftr-450	1177	10	risk	risk	NOUN
ftr-450	1177	11	in	in	ADP
ftr-450	1177	12	relation	relation	NOUN
ftr-450	1177	13	to	to	ADP
ftr-450	1177	14	the	the	DET
ftr-450	1177	15	market	market	NOUN
ftr-450	1177	16	.	.	PUNCT
ftr-450	1178	1	for	for	ADP
ftr-450	1178	2	example	example	NOUN
ftr-450	1178	3	,	,	PUNCT
ftr-450	1178	4	if	if	SCONJ
ftr-450	1178	5	the	the	DET
ftr-450	1178	6	market	market	NOUN
ftr-450	1178	7	is	be	AUX
ftr-450	1178	8	up	up	ADV
ftr-450	1178	9	10	10	NUM
ftr-450	1178	10	%	%	NOUN
ftr-450	1178	11	over	over	ADP
ftr-450	1178	12	the	the	DET
ftr-450	1178	13	last	last	ADJ
ftr-450	1178	14	year	year	NOUN
ftr-450	1178	15	,	,	PUNCT
ftr-450	1178	16	and	and	CCONJ
ftr-450	1178	17	a	a	DET
ftr-450	1178	18	particular	particular	ADJ
ftr-450	1178	19	company	company	NOUN
ftr-450	1178	20	=	=	NOUN
ftr-450	1178	21	s	s	NOUN
ftr-450	1178	22	stock	stock	NOUN
ftr-450	1178	23	price	price	NOUN
ftr-450	1178	24	is	be	AUX
ftr-450	1178	25	also	also	ADV
ftr-450	1178	26	up	up	ADV
ftr-450	1178	27	10	10	NUM
ftr-450	1178	28	%	%	NOUN
ftr-450	1178	29	then	then	ADV
ftr-450	1178	30	the	the	DET
ftr-450	1178	31	stock	stock	NOUN
ftr-450	1178	32	would	would	AUX
ftr-450	1178	33	have	have	VERB
ftr-450	1178	34	a	a	DET
ftr-450	1178	35	beta	beta	NOUN
ftr-450	1178	36	of	of	ADP
ftr-450	1178	37	1.0	1.0	NUM
ftr-450	1178	38	.	.	PUNCT
ftr-450	1179	1	the	the	DET
ftr-450	1179	2	same	same	ADJ
ftr-450	1179	3	principle	principle	NOUN
ftr-450	1179	4	applies	apply	VERB
ftr-450	1179	5	when	when	SCONJ
ftr-450	1179	6	the	the	DET
ftr-450	1179	7	market	market	NOUN
ftr-450	1179	8	is	be	AUX
ftr-450	1179	9	down	down	ADV
ftr-450	1179	10	as	as	SCONJ
ftr-450	1179	11	when	when	SCONJ
ftr-450	1179	12	the	the	DET
ftr-450	1179	13	market	market	NOUN
ftr-450	1179	14	is	be	AUX
ftr-450	1179	15	up	up	ADV
ftr-450	1179	16	.	.	PUNCT
ftr-450	1180	1	<	<	X
ftr-450	1180	2	www.duke.edu/%7echarvey/classes/wpg/bfglosb.htm	www.duke.edu/%7echarvey/classes/wpg/bfglosb.htm	X
ftr-450	1180	3	>	>	PUNCT
ftr-450	1180	4	.	.	PUNCT
ftr-450	1181	1	see	see	VERB
ftr-450	1181	2	campbell	campbell	PROPN
ftr-450	1181	3	r.	r.	PROPN
ftr-450	1181	4	harvey	harvey	PROPN
ftr-450	1181	5	,	,	PUNCT
ftr-450	1181	6	hypertextual	hypertextual	ADJ
ftr-450	1181	7	finance	finance	NOUN
ftr-450	1181	8	glossary	glossary	NOUN
ftr-450	1181	9	(	(	PUNCT
ftr-450	1181	10	visited	visit	VERB
ftr-450	1181	11	feb	feb	PROPN
ftr-450	1181	12	.	.	PROPN
ftr-450	1181	13	6	6	NUM
ftr-450	1181	14	,	,	PUNCT
ftr-450	1181	15	2000	2000	NUM
ftr-450	1181	16	)	)	PUNCT
ftr-450	1181	17	.	.	PUNCT
ftr-450	1182	1	220	220	NUM
ftr-450	1182	2	.	.	PUNCT
ftr-450	1183	1	most	most	ADJ
ftr-450	1183	2	corporate	corporate	ADJ
ftr-450	1183	3	or	or	CCONJ
ftr-450	1183	4	municipal	municipal	ADJ
ftr-450	1183	5	bonds	bond	NOUN
ftr-450	1183	6	are	be	AUX
ftr-450	1183	7	graded	grade	VERB
ftr-450	1183	8	by	by	ADP
ftr-450	1183	9	standard	standard	PROPN
ftr-450	1183	10	&	&	CCONJ
ftr-450	1183	11	poor	poor	PROPN
ftr-450	1183	12	=	=	PROPN
ftr-450	1183	13	s	s	PART
ftr-450	1183	14	corporation	corporation	NOUN
ftr-450	1183	15	,	,	PUNCT
ftr-450	1183	16	by	by	ADP
ftr-450	1183	17	moody	moody	PROPN
ftr-450	1183	18	=	=	SYM
ftr-450	1183	19	s	s	PART
ftr-450	1183	20	investors	investor	NOUN
ftr-450	1183	21	service	service	PROPN
ftr-450	1183	22	,	,	PUNCT
ftr-450	1183	23	inc	inc	PROPN
ftr-450	1183	24	.	.	PROPN
ftr-450	1183	25	,	,	PUNCT
ftr-450	1183	26	or	or	CCONJ
ftr-450	1183	27	both	both	PRON
ftr-450	1183	28	.	.	PUNCT
ftr-450	1184	1	the	the	DET
ftr-450	1184	2	issuers	issuer	NOUN
ftr-450	1184	3	must	must	AUX
ftr-450	1184	4	pay	pay	VERB
ftr-450	1184	5	these	these	DET
ftr-450	1184	6	agencies	agency	NOUN
ftr-450	1184	7	a	a	DET
ftr-450	1184	8	fee	fee	NOUN
ftr-450	1184	9	to	to	PART
ftr-450	1184	10	review	review	VERB
ftr-450	1184	11	and	and	CCONJ
ftr-450	1184	12	to	to	PART
ftr-450	1184	13	rate	rate	VERB
ftr-450	1184	14	their	their	PRON
ftr-450	1184	15	bonds	bond	NOUN
ftr-450	1184	16	.	.	PUNCT
ftr-450	1185	1	bonds	bond	NOUN
ftr-450	1185	2	are	be	AUX
ftr-450	1185	3	rated	rate	VERB
ftr-450	1185	4	from	from	ADP
ftr-450	1185	5	the	the	DET
ftr-450	1185	6	highest	high	ADJ
ftr-450	1185	7	quality	quality	NOUN
ftr-450	1185	8	to	to	ADP
ftr-450	1185	9	the	the	DET
ftr-450	1185	10	lowest	low	ADJ
ftr-450	1185	11	on	on	ADP
ftr-450	1185	12	either	either	CCONJ
ftr-450	1185	13	the	the	DET
ftr-450	1185	14	standard	standard	PROPN
ftr-450	1185	15	&	&	CCONJ
ftr-450	1185	16	poors	poors	PROPN
ftr-450	1185	17	scale	scale	VERB
ftr-450	1185	18	aaa	aaa	NOUN
ftr-450	1185	19	/	/	SYM
ftr-450	1185	20	aa	aa	NOUN
ftr-450	1185	21	/	/	SYM
ftr-450	1185	22	a	a	PRON
ftr-450	1185	23	/	/	SYM
ftr-450	1185	24	bbb	bbb	NOUN
ftr-450	1185	25	/	/	SYM
ftr-450	1185	26	bb	bb	PROPN
ftr-450	1185	27	/	/	SYM
ftr-450	1185	28	b	b	PROPN
ftr-450	1185	29	/	/	SYM
ftr-450	1185	30	ccc	ccc	PROPN
ftr-450	1185	31	/	/	SYM
ftr-450	1185	32	cc	cc	NOUN
ftr-450	1185	33	/	/	SYM
ftr-450	1185	34	c	c	NOUN
ftr-450	1185	35	/	/	SYM
ftr-450	1185	36	d	d	NOUN
ftr-450	1185	37	,	,	PUNCT
ftr-450	1185	38	or	or	CCONJ
ftr-450	1185	39	the	the	DET
ftr-450	1185	40	moody	moody	NOUN
ftr-450	1185	41	=	=	PROPN
ftr-450	1185	42	s	s	PART
ftr-450	1185	43	scale	scale	NOUN
ftr-450	1185	44	aaaa	aaaa	NOUN
ftr-450	1185	45	/	/	SYM
ftr-450	1185	46	aa	aa	PROPN
ftr-450	1185	47	/	/	SYM
ftr-450	1185	48	a	a	PRON
ftr-450	1185	49	/	/	SYM
ftr-450	1185	50	baa	baa	PROPN
ftr-450	1185	51	/	/	SYM
ftr-450	1185	52	ba	ba	PROPN
ftr-450	1185	53	/	/	SYM
ftr-450	1185	54	b	b	NOUN
ftr-450	1185	55	/	/	SYM
ftr-450	1185	56	caa	caa	NOUN
ftr-450	1185	57	/	/	SYM
ftr-450	1185	58	ca	ca	NOUN
ftr-450	1185	59	/	/	SYM
ftr-450	1185	60	c/.	c/.	ADJ
ftr-450	1185	61	any	any	DET
ftr-450	1185	62	bond	bond	NOUN
ftr-450	1185	63	rated	rate	VERB
ftr-450	1185	64	in	in	ADP
ftr-450	1185	65	the	the	DET
ftr-450	1185	66	top	top	ADJ
ftr-450	1185	67	four	four	NUM
ftr-450	1185	68	categories	category	NOUN
ftr-450	1185	69	is	be	AUX
ftr-450	1185	70	considered	consider	VERB
ftr-450	1185	71	an	an	DET
ftr-450	1185	72	ainvestment	ainvestment	NOUN
ftr-450	1185	73	grade@	grade@	ADJ
ftr-450	1185	74	bond	bond	NOUN
ftr-450	1185	75	.	.	PUNCT
ftr-450	1186	1	see	see	VERB
ftr-450	1186	2	2000	2000	NUM
ftr-450	1186	3	]	]	PUNCT
ftr-450	1187	1	rethinking	rethink	VERB
ftr-450	1187	2	the	the	DET
ftr-450	1187	3	risk	risk	NOUN
ftr-450	1187	4	of	of	ADP
ftr-450	1187	5	defined	define	VERB
ftr-450	1187	6	contribution	contribution	NOUN
ftr-450	1187	7	plans	plan	VERB
ftr-450	1187	8	655	655	NUM
ftr-450	1187	9	the	the	DET
ftr-450	1187	10	level	level	NOUN
ftr-450	1187	11	of	of	ADP
ftr-450	1187	12	insurance	insurance	NOUN
ftr-450	1187	13	protection	protection	NOUN
ftr-450	1187	14	and	and	CCONJ
ftr-450	1187	15	the	the	DET
ftr-450	1187	16	cost	cost	NOUN
ftr-450	1187	17	of	of	ADP
ftr-450	1187	18	the	the	DET
ftr-450	1187	19	insurance	insurance	NOUN
ftr-450	1187	20	premium	premium	NOUN
ftr-450	1187	21	would	would	AUX
ftr-450	1187	22	depend	depend	VERB
ftr-450	1187	23	on	on	ADP
ftr-450	1187	24	the	the	DET
ftr-450	1187	25	degree	degree	NOUN
ftr-450	1187	26	to	to	PART
ftr-450	1187	27	which	which	PRON
ftr-450	1187	28	the	the	DET
ftr-450	1187	29	participant	participant	NOUN
ftr-450	1187	30	=	=	NOUN
ftr-450	1187	31	s	s	PART
ftr-450	1187	32	allocation	allocation	NOUN
ftr-450	1187	33	complied	comply	VERB
ftr-450	1187	34	with	with	ADP
ftr-450	1187	35	the	the	DET
ftr-450	1187	36	diversification	diversification	NOUN
ftr-450	1187	37	formula	formula	NOUN
ftr-450	1187	38	.	.	PUNCT
ftr-450	1188	1	using	use	VERB
ftr-450	1188	2	the	the	DET
ftr-450	1188	3	established	establish	VERB
ftr-450	1188	4	indexing	indexing	NOUN
ftr-450	1188	5	system	system	NOUN
ftr-450	1188	6	,	,	PUNCT
ftr-450	1188	7	a	a	DET
ftr-450	1188	8	risk	risk	NOUN
ftr-450	1188	9	factor	factor	NOUN
ftr-450	1188	10	would	would	AUX
ftr-450	1188	11	be	be	AUX
ftr-450	1188	12	assigned	assign	VERB
ftr-450	1188	13	to	to	ADP
ftr-450	1188	14	all	all	DET
ftr-450	1188	15	allocations	allocation	NOUN
ftr-450	1188	16	in	in	ADP
ftr-450	1188	17	order	order	NOUN
ftr-450	1188	18	to	to	PART
ftr-450	1188	19	compare	compare	VERB
ftr-450	1188	20	their	their	PRON
ftr-450	1188	21	risk	risk	NOUN
ftr-450	1188	22	exposure	exposure	NOUN
ftr-450	1188	23	to	to	ADP
ftr-450	1188	24	that	that	PRON
ftr-450	1188	25	of	of	ADP
ftr-450	1188	26	the	the	DET
ftr-450	1188	27	prescribed	prescribed	ADJ
ftr-450	1188	28	diversification	diversification	NOUN
ftr-450	1188	29	standard	standard	NOUN
ftr-450	1188	30	.	.	PUNCT
ftr-450	1189	1	in	in	ADP
ftr-450	1189	2	order	order	NOUN
ftr-450	1189	3	for	for	SCONJ
ftr-450	1189	4	an	an	DET
ftr-450	1189	5	account	account	NOUN
ftr-450	1189	6	to	to	PART
ftr-450	1189	7	be	be	AUX
ftr-450	1189	8	fully	fully	ADV
ftr-450	1189	9	insurable	insurable	ADJ
ftr-450	1189	10	at	at	ADP
ftr-450	1189	11	the	the	DET
ftr-450	1189	12	regular	regular	ADJ
ftr-450	1189	13	premium	premium	NOUN
ftr-450	1189	14	rate	rate	NOUN
ftr-450	1189	15	,	,	PUNCT
ftr-450	1189	16	the	the	DET
ftr-450	1189	17	participant	participant	NOUN
ftr-450	1189	18	=	=	SYM
ftr-450	1189	19	s	s	PART
ftr-450	1189	20	account	account	NOUN
ftr-450	1189	21	could	could	AUX
ftr-450	1189	22	not	not	PART
ftr-450	1189	23	be	be	AUX
ftr-450	1189	24	exposed	expose	VERB
ftr-450	1189	25	to	to	ADP
ftr-450	1189	26	an	an	DET
ftr-450	1189	27	investment	investment	NOUN
ftr-450	1189	28	risk	risk	NOUN
ftr-450	1189	29	greater	great	ADJ
ftr-450	1189	30	than	than	ADP
ftr-450	1189	31	that	that	PRON
ftr-450	1189	32	of	of	ADP
ftr-450	1189	33	the	the	DET
ftr-450	1189	34	prescribed	prescribed	ADJ
ftr-450	1189	35	diversification	diversification	NOUN
ftr-450	1189	36	formula	formula	NOUN
ftr-450	1189	37	.	.	PUNCT
ftr-450	1190	1	accounts	account	NOUN
ftr-450	1190	2	having	have	VERB
ftr-450	1190	3	a	a	DET
ftr-450	1190	4	risk	risk	NOUN
ftr-450	1190	5	factor	factor	NOUN
ftr-450	1190	6	greater	great	ADJ
ftr-450	1190	7	than	than	ADP
ftr-450	1190	8	that	that	PRON
ftr-450	1190	9	of	of	ADP
ftr-450	1190	10	the	the	DET
ftr-450	1190	11	prescribed	prescribed	ADJ
ftr-450	1190	12	diversification	diversification	NOUN
ftr-450	1190	13	formula	formula	NOUN
ftr-450	1190	14	would	would	AUX
ftr-450	1190	15	not	not	PART
ftr-450	1190	16	be	be	AUX
ftr-450	1190	17	in	in	ADP
ftr-450	1190	18	compliance	compliance	NOUN
ftr-450	1190	19	with	with	ADP
ftr-450	1190	20	the	the	DET
ftr-450	1190	21	diversification	diversification	NOUN
ftr-450	1190	22	standard	standard	NOUN
ftr-450	1190	23	,	,	PUNCT
ftr-450	1190	24	and	and	CCONJ
ftr-450	1190	25	accordingly	accordingly	ADV
ftr-450	1190	26	,	,	PUNCT
ftr-450	1190	27	not	not	PART
ftr-450	1190	28	insurable	insurable	ADJ
ftr-450	1190	29	at	at	ADP
ftr-450	1190	30	the	the	DET
ftr-450	1190	31	regular	regular	ADJ
ftr-450	1190	32	premium	premium	NOUN
ftr-450	1190	33	rate	rate	NOUN
ftr-450	1190	34	.	.	PUNCT
ftr-450	1191	1	a	a	DET
ftr-450	1191	2	very	very	ADV
ftr-450	1191	3	simple	simple	ADJ
ftr-450	1191	4	model	model	NOUN
ftr-450	1191	5	of	of	ADP
ftr-450	1191	6	a	a	DET
ftr-450	1191	7	diversification	diversification	NOUN
ftr-450	1191	8	standard	standard	NOUN
ftr-450	1191	9	exists	exist	VERB
ftr-450	1191	10	under	under	ADP
ftr-450	1191	11	current	current	ADJ
ftr-450	1191	12	law	law	NOUN
ftr-450	1191	13	for	for	ADP
ftr-450	1191	14	mutual	mutual	ADJ
ftr-450	1191	15	funds	fund	NOUN
ftr-450	1191	16	.	.	PUNCT
ftr-450	1192	1	to	to	PART
ftr-450	1192	2	qualify	qualify	VERB
ftr-450	1192	3	as	as	ADP
ftr-450	1192	4	adequately	adequately	ADV
ftr-450	1192	5	diversified	diversify	VERB
ftr-450	1192	6	,	,	PUNCT
ftr-450	1192	7	no	no	DET
ftr-450	1192	8	more	more	ADJ
ftr-450	1192	9	than	than	ADP
ftr-450	1192	10	five	five	NUM
ftr-450	1192	11	percent	percent	NOUN
ftr-450	1192	12	of	of	ADP
ftr-450	1192	13	a	a	DET
ftr-450	1192	14	mutual	mutual	ADJ
ftr-450	1192	15	fund	fund	NOUN
ftr-450	1192	16	=	=	SYM
ftr-450	1192	17	s	s	PART
ftr-450	1192	18	assets	asset	NOUN
ftr-450	1192	19	may	may	AUX
ftr-450	1192	20	be	be	AUX
ftr-450	1192	21	invested	invest	VERB
ftr-450	1192	22	in	in	ADP
ftr-450	1192	23	the	the	DET
ftr-450	1192	24	securities	security	NOUN
ftr-450	1192	25	of	of	ADP
ftr-450	1192	26	any	any	DET
ftr-450	1192	27	one	one	NOUN
ftr-450	1192	28	issuer.221	issuer.221	VERB
ftr-450	1192	29	the	the	DET
ftr-450	1192	30	hypothetical	hypothetical	ADJ
ftr-450	1192	31	insurance	insurance	NOUN
ftr-450	1192	32	model	model	NOUN
ftr-450	1192	33	proposed	propose	VERB
ftr-450	1192	34	in	in	ADP
ftr-450	1192	35	this	this	DET
ftr-450	1192	36	section	section	NOUN
ftr-450	1192	37	adopts	adopt	VERB
ftr-450	1192	38	a	a	DET
ftr-450	1192	39	similar	similar	ADJ
ftr-450	1192	40	approach	approach	NOUN
ftr-450	1192	41	.	.	PUNCT
ftr-450	1193	1	in	in	ADP
ftr-450	1193	2	order	order	NOUN
ftr-450	1193	3	for	for	SCONJ
ftr-450	1193	4	an	an	DET
ftr-450	1193	5	account	account	NOUN
ftr-450	1193	6	to	to	PART
ftr-450	1193	7	be	be	AUX
ftr-450	1193	8	insurable	insurable	ADJ
ftr-450	1193	9	at	at	ADP
ftr-450	1193	10	the	the	DET
ftr-450	1193	11	regular	regular	ADJ
ftr-450	1193	12	premium	premium	NOUN
ftr-450	1193	13	rate	rate	NOUN
ftr-450	1193	14	,	,	PUNCT
ftr-450	1193	15	the	the	DET
ftr-450	1193	16	hypothetical	hypothetical	ADJ
ftr-450	1193	17	account	account	NOUN
ftr-450	1193	18	proposal	proposal	NOUN
ftr-450	1193	19	requires	require	VERB
ftr-450	1193	20	that	that	SCONJ
ftr-450	1193	21	the	the	DET
ftr-450	1193	22	investment	investment	NOUN
ftr-450	1193	23	exposure	exposure	NOUN
ftr-450	1193	24	of	of	ADP
ftr-450	1193	25	a	a	DET
ftr-450	1193	26	participant	participant	NOUN
ftr-450	1193	27	=	=	SYM
ftr-450	1193	28	s	s	NOUN
ftr-450	1193	29	portfolio	portfolio	NOUN
ftr-450	1193	30	be	be	AUX
ftr-450	1193	31	limited	limit	VERB
ftr-450	1193	32	to	to	ADP
ftr-450	1193	33	the	the	DET
ftr-450	1193	34	investment	investment	NOUN
ftr-450	1193	35	risk	risk	NOUN
ftr-450	1193	36	of	of	ADP
ftr-450	1193	37	the	the	DET
ftr-450	1193	38	prescribed	prescribed	ADJ
ftr-450	1193	39	diversification	diversification	NOUN
ftr-450	1193	40	standard	standard	NOUN
ftr-450	1193	41	.	.	PUNCT
ftr-450	1194	1	1	1	X
ftr-450	1194	2	.	.	X
ftr-450	1194	3	calculation	calculation	NOUN
ftr-450	1194	4	of	of	ADP
ftr-450	1194	5	the	the	DET
ftr-450	1194	6	guaranteed	guarantee	VERB
ftr-450	1194	7	benefit.cunder	benefit.cunder	NOUN
ftr-450	1194	8	the	the	DET
ftr-450	1194	9	hypothetical	hypothetical	ADJ
ftr-450	1194	10	account	account	NOUN
ftr-450	1194	11	proposal	proposal	NOUN
ftr-450	1194	12	,	,	PUNCT
ftr-450	1194	13	an	an	DET
ftr-450	1194	14	individual	individual	ADJ
ftr-450	1194	15	=	=	SYM
ftr-450	1194	16	s	s	NOUN
ftr-450	1194	17	insurable	insurable	ADJ
ftr-450	1194	18	principal	principal	NOUN
ftr-450	1194	19	would	would	AUX
ftr-450	1194	20	equal	equal	VERB
ftr-450	1194	21	their	their	PRON
ftr-450	1194	22	annual	annual	ADJ
ftr-450	1194	23	employer	employer	NOUN
ftr-450	1194	24	contributions	contribution	NOUN
ftr-450	1194	25	times	time	VERB
ftr-450	1194	26	the	the	DET
ftr-450	1194	27	annual	annual	ADJ
ftr-450	1194	28	guaranteed	guarantee	VERB
ftr-450	1194	29	rates	rate	NOUN
ftr-450	1194	30	of	of	ADP
ftr-450	1194	31	return	return	NOUN
ftr-450	1194	32	,	,	PUNCT
ftr-450	1194	33	for	for	ADP
ftr-450	1194	34	each	each	DET
ftr-450	1194	35	year	year	NOUN
ftr-450	1194	36	of	of	ADP
ftr-450	1194	37	employment.222	employment.222	NOUN
ftr-450	1194	38	each	each	DET
ftr-450	1194	39	year	year	NOUN
ftr-450	1195	1	=	=	SYM
ftr-450	1195	2	s	s	PART
ftr-450	1195	3	guaranteed	guarantee	VERB
ftr-450	1195	4	rate	rate	NOUN
ftr-450	1195	5	of	of	ADP
ftr-450	1195	6	investment	investment	NOUN
ftr-450	1195	7	return	return	NOUN
ftr-450	1195	8	would	would	AUX
ftr-450	1195	9	be	be	AUX
ftr-450	1195	10	based	base	VERB
ftr-450	1195	11	on	on	ADP
ftr-450	1195	12	the	the	DET
ftr-450	1195	13	annual	annual	ADJ
ftr-450	1195	14	performance	performance	NOUN
ftr-450	1195	15	of	of	ADP
ftr-450	1195	16	a	a	DET
ftr-450	1195	17	hypothetical	hypothetical	ADJ
ftr-450	1195	18	portfolio	portfolio	NOUN
ftr-450	1195	19	,	,	PUNCT
ftr-450	1195	20	assumed	assume	VERB
ftr-450	1195	21	to	to	PART
ftr-450	1195	22	be	be	AUX
ftr-450	1195	23	in	in	ADP
ftr-450	1195	24	compliance	compliance	NOUN
ftr-450	1195	25	with	with	ADP
ftr-450	1195	26	the	the	DET
ftr-450	1195	27	prescribed	prescribed	ADJ
ftr-450	1195	28	diversification	diversification	NOUN
ftr-450	1195	29	formula	formula	NOUN
ftr-450	1195	30	.	.	PUNCT
ftr-450	1196	1	the	the	DET
ftr-450	1196	2	annual	annual	ADJ
ftr-450	1196	3	performance	performance	NOUN
ftr-450	1196	4	of	of	ADP
ftr-450	1196	5	the	the	DET
ftr-450	1196	6	hypothetical	hypothetical	ADJ
ftr-450	1196	7	account	account	NOUN
ftr-450	1196	8	would	would	AUX
ftr-450	1196	9	be	be	AUX
ftr-450	1196	10	determined	determine	VERB
ftr-450	1196	11	by	by	ADP
ftr-450	1196	12	the	the	DET
ftr-450	1196	13	weighted	weighted	ADJ
ftr-450	1196	14	average	average	NOUN
ftr-450	1196	15	of	of	ADP
ftr-450	1196	16	the	the	DET
ftr-450	1196	17	annual	annual	ADJ
ftr-450	1196	18	investment	investment	NOUN
ftr-450	1196	19	returns	return	NOUN
ftr-450	1196	20	for	for	ADP
ftr-450	1196	21	a	a	DET
ftr-450	1196	22	hypothetical	hypothetical	ADJ
ftr-450	1196	23	portfolio	portfolio	NOUN
ftr-450	1196	24	using	use	VERB
ftr-450	1196	25	the	the	DET
ftr-450	1196	26	prescribed	prescribed	ADJ
ftr-450	1196	27	diversification	diversification	NOUN
ftr-450	1196	28	formula	formula	NOUN
ftr-450	1196	29	.	.	PUNCT
ftr-450	1197	1	the	the	DET
ftr-450	1197	2	annual	annual	ADJ
ftr-450	1197	3	guaranteed	guarantee	VERB
ftr-450	1197	4	rate	rate	NOUN
ftr-450	1197	5	of	of	ADP
ftr-450	1197	6	return	return	NOUN
ftr-450	1197	7	for	for	ADP
ftr-450	1197	8	a	a	DET
ftr-450	1197	9	given	give	VERB
ftr-450	1197	10	year	year	NOUN
ftr-450	1197	11	would	would	AUX
ftr-450	1197	12	equal	equal	VERB
ftr-450	1197	13	the	the	DET
ftr-450	1197	14	average	average	NOUN
ftr-450	1197	15	of	of	ADP
ftr-450	1197	16	the	the	DET
ftr-450	1197	17	annual	annual	ADJ
ftr-450	1197	18	rates	rate	NOUN
ftr-450	1197	19	of	of	ADP
ftr-450	1197	20	investment	investment	NOUN
ftr-450	1197	21	return	return	NOUN
ftr-450	1197	22	for	for	ADP
ftr-450	1197	23	the	the	DET
ftr-450	1197	24	hypothetical	hypothetical	ADJ
ftr-450	1197	25	account	account	NOUN
ftr-450	1197	26	,	,	PUNCT
ftr-450	1197	27	over	over	ADP
ftr-450	1197	28	the	the	DET
ftr-450	1197	29	five	five	NUM
ftr-450	1197	30	prior	prior	ADJ
ftr-450	1197	31	years	year	NOUN
ftr-450	1197	32	.	.	PUNCT
ftr-450	1198	1	an	an	DET
ftr-450	1198	2	insured	insured	ADJ
ftr-450	1198	3	participant	participant	NOUN
ftr-450	1198	4	=	=	SYM
ftr-450	1198	5	s	s	PART
ftr-450	1198	6	minimum	minimum	ADJ
ftr-450	1198	7	retirement	retirement	NOUN
ftr-450	1198	8	benefit	benefit	NOUN
ftr-450	1198	9	would	would	AUX
ftr-450	1198	10	be	be	AUX
ftr-450	1198	11	determined	determine	VERB
ftr-450	1198	12	by	by	ADP
ftr-450	1198	13	comparing	compare	VERB
ftr-450	1198	14	her	her	PRON
ftr-450	1198	15	actual	actual	ADJ
ftr-450	1198	16	account	account	NOUN
ftr-450	1198	17	balance	balance	NOUN
ftr-450	1198	18	at	at	ADP
ftr-450	1198	19	retirement	retirement	NOUN
ftr-450	1198	20	age	age	NOUN
ftr-450	1198	21	to	to	ADP
ftr-450	1198	22	the	the	DET
ftr-450	1198	23	hypothetical	hypothetical	ADJ
ftr-450	1198	24	account	account	NOUN
ftr-450	1198	25	balance	balance	NOUN
ftr-450	1198	26	determined	determine	VERB
ftr-450	1198	27	by	by	ADP
ftr-450	1198	28	the	the	DET
ftr-450	1198	29	annual	annual	ADJ
ftr-450	1198	30	guaranteed	guarantee	VERB
ftr-450	1198	31	rates	rate	NOUN
ftr-450	1198	32	of	of	ADP
ftr-450	1198	33	return	return	NOUN
ftr-450	1198	34	for	for	ADP
ftr-450	1198	35	each	each	DET
ftr-450	1198	36	year	year	NOUN
ftr-450	1198	37	of	of	ADP
ftr-450	1198	38	employment	employment	NOUN
ftr-450	1198	39	,	,	PUNCT
ftr-450	1198	40	prior	prior	ADV
ftr-450	1198	41	to	to	PART
ftr-450	1198	42	retirement.223	retirement.223	VERB
ftr-450	1198	43	if	if	SCONJ
ftr-450	1198	44	the	the	DET
ftr-450	1198	45	participant	participant	NOUN
ftr-450	1198	46	's	's	PART
ftr-450	1198	47	<	<	X
ftr-450	1198	48	http://www.strong-funds.com/strong/learningcenter98/concepts/glossary.htm#b	http://www.strong-funds.com/strong/learningcenter98/concepts/glossary.htm#b	X
ftr-450	1198	49	>	>	X
ftr-450	1198	50	.	.	PUNCT
ftr-450	1199	1	221	221	NUM
ftr-450	1199	2	.	.	PUNCT
ftr-450	1200	1	see	see	VERB
ftr-450	1200	2	weiss	weiss	PROPN
ftr-450	1200	3	&	&	CCONJ
ftr-450	1200	4	sgaraglino	sgaraglino	PROPN
ftr-450	1200	5	,	,	PUNCT
ftr-450	1200	6	supra	supra	PROPN
ftr-450	1200	7	note	note	PROPN
ftr-450	1200	8	56	56	NUM
ftr-450	1200	9	,	,	PUNCT
ftr-450	1200	10	at	at	ADP
ftr-450	1200	11	1208	1208	NUM
ftr-450	1200	12	;	;	PUNCT
ftr-450	1200	13	citing	cite	VERB
ftr-450	1200	14	former	former	ADJ
ftr-450	1200	15	15	15	NUM
ftr-450	1200	16	u.s.c	u.s.c	NOUN
ftr-450	1200	17	.	.	PUNCT
ftr-450	1200	18	'	'	PUNCT
ftr-450	1201	1	80a-5(b)(1	80a-5(b)(1	NOUN
ftr-450	1201	2	)	)	PUNCT
ftr-450	1201	3	(	(	PUNCT
ftr-450	1201	4	1994	1994	NUM
ftr-450	1201	5	)	)	PUNCT
ftr-450	1201	6	.	.	PUNCT
ftr-450	1202	1	222	222	NUM
ftr-450	1202	2	.	.	PUNCT
ftr-450	1203	1	the	the	DET
ftr-450	1203	2	covered	cover	VERB
ftr-450	1203	3	amount	amount	NOUN
ftr-450	1203	4	includes	include	VERB
ftr-450	1203	5	the	the	DET
ftr-450	1203	6	elective	elective	ADJ
ftr-450	1203	7	contributions	contribution	NOUN
ftr-450	1203	8	made	make	VERB
ftr-450	1203	9	by	by	ADP
ftr-450	1203	10	plan	plan	NOUN
ftr-450	1203	11	participants	participant	NOUN
ftr-450	1203	12	.	.	PUNCT
ftr-450	1204	1	223	223	NUM
ftr-450	1204	2	.	.	PUNCT
ftr-450	1205	1	however	however	ADV
ftr-450	1205	2	,	,	PUNCT
ftr-450	1205	3	the	the	DET
ftr-450	1205	4	minimum	minimum	ADJ
ftr-450	1205	5	guaranteed	guarantee	VERB
ftr-450	1205	6	amount	amount	NOUN
ftr-450	1205	7	applies	apply	VERB
ftr-450	1205	8	only	only	ADV
ftr-450	1205	9	to	to	ADP
ftr-450	1205	10	the	the	DET
ftr-450	1205	11	extent	extent	NOUN
ftr-450	1205	12	that	that	SCONJ
ftr-450	1205	13	the	the	DET
ftr-450	1205	14	account	account	NOUN
ftr-450	1205	15	had	have	AUX
ftr-450	1205	16	been	be	AUX
ftr-450	1205	17	invested	invest	VERB
ftr-450	1205	18	according	accord	VERB
ftr-450	1205	19	to	to	ADP
ftr-450	1205	20	the	the	DET
ftr-450	1205	21	prescribed	prescribed	ADJ
ftr-450	1205	22	diversification	diversification	NOUN
ftr-450	1205	23	standard	standard	NOUN
ftr-450	1205	24	.	.	PUNCT
ftr-450	1206	1	656	656	NUM
ftr-450	1206	2	florida	florida	PROPN
ftr-450	1206	3	tax	tax	NOUN
ftr-450	1206	4	review	review	NOUN
ftr-450	1206	5	[	[	X
ftr-450	1206	6	vol	vol	NOUN
ftr-450	1206	7	.	.	PUNCT
ftr-450	1206	8	4:9	4:9	NUM
ftr-450	1206	9	actual	actual	ADJ
ftr-450	1206	10	account	account	NOUN
ftr-450	1206	11	balance	balance	NOUN
ftr-450	1206	12	fell	fall	VERB
ftr-450	1206	13	short	short	ADV
ftr-450	1206	14	of	of	ADP
ftr-450	1206	15	the	the	DET
ftr-450	1206	16	hypothetical	hypothetical	ADJ
ftr-450	1206	17	account	account	NOUN
ftr-450	1206	18	balance	balance	NOUN
ftr-450	1206	19	determined	determine	VERB
ftr-450	1206	20	by	by	ADP
ftr-450	1206	21	the	the	DET
ftr-450	1206	22	annual	annual	ADJ
ftr-450	1206	23	guaranteed	guarantee	VERB
ftr-450	1206	24	rates	rate	NOUN
ftr-450	1206	25	of	of	ADP
ftr-450	1206	26	return	return	NOUN
ftr-450	1206	27	,	,	PUNCT
ftr-450	1206	28	the	the	DET
ftr-450	1206	29	difference	difference	NOUN
ftr-450	1206	30	would	would	AUX
ftr-450	1206	31	be	be	AUX
ftr-450	1206	32	paid	pay	VERB
ftr-450	1206	33	by	by	ADP
ftr-450	1206	34	the	the	DET
ftr-450	1206	35	insurer	insurer	NOUN
ftr-450	1206	36	.	.	PUNCT
ftr-450	1207	1	the	the	DET
ftr-450	1207	2	hypothetical	hypothetical	ADJ
ftr-450	1207	3	account	account	NOUN
ftr-450	1207	4	insurance	insurance	NOUN
ftr-450	1207	5	model	model	NOUN
ftr-450	1207	6	is	be	AUX
ftr-450	1207	7	designed	design	VERB
ftr-450	1207	8	to	to	PART
ftr-450	1207	9	protect	protect	VERB
ftr-450	1207	10	the	the	DET
ftr-450	1207	11	participant	participant	NOUN
ftr-450	1207	12	against	against	ADP
ftr-450	1207	13	the	the	DET
ftr-450	1207	14	negative	negative	ADJ
ftr-450	1207	15	effects	effect	NOUN
ftr-450	1207	16	of	of	ADP
ftr-450	1207	17	severe	severe	ADJ
ftr-450	1207	18	market	market	NOUN
ftr-450	1207	19	contractions	contraction	NOUN
ftr-450	1207	20	over	over	ADP
ftr-450	1207	21	the	the	DET
ftr-450	1207	22	participant	participant	NOUN
ftr-450	1207	23	's	's	PART
ftr-450	1207	24	working	work	VERB
ftr-450	1207	25	life	life	NOUN
ftr-450	1207	26	.	.	PUNCT
ftr-450	1208	1	thus	thus	ADV
ftr-450	1208	2	,	,	PUNCT
ftr-450	1208	3	if	if	SCONJ
ftr-450	1208	4	the	the	DET
ftr-450	1208	5	market	market	NOUN
ftr-450	1208	6	took	take	VERB
ftr-450	1208	7	a	a	DET
ftr-450	1208	8	sudden	sudden	ADJ
ftr-450	1208	9	downturn	downturn	NOUN
ftr-450	1208	10	immediately	immediately	ADV
ftr-450	1208	11	preceding	precede	VERB
ftr-450	1208	12	a	a	DET
ftr-450	1208	13	participant	participant	NOUN
ftr-450	1208	14	's	's	PART
ftr-450	1208	15	retirement	retirement	NOUN
ftr-450	1208	16	,	,	PUNCT
ftr-450	1208	17	the	the	DET
ftr-450	1208	18	participant	participant	NOUN
ftr-450	1208	19	would	would	AUX
ftr-450	1208	20	be	be	AUX
ftr-450	1208	21	guaranteed	guarantee	VERB
ftr-450	1208	22	at	at	ADP
ftr-450	1208	23	least	least	ADJ
ftr-450	1208	24	an	an	DET
ftr-450	1208	25	average	average	ADJ
ftr-450	1208	26	return	return	NOUN
ftr-450	1208	27	on	on	ADP
ftr-450	1208	28	her	her	PRON
ftr-450	1208	29	aggregate	aggregate	ADJ
ftr-450	1208	30	contributions	contribution	NOUN
ftr-450	1208	31	over	over	ADP
ftr-450	1208	32	her	her	PRON
ftr-450	1208	33	working	working	NOUN
ftr-450	1208	34	life	life	NOUN
ftr-450	1208	35	,	,	PUNCT
ftr-450	1208	36	notwithstanding	notwithstanding	ADP
ftr-450	1208	37	her	her	PRON
ftr-450	1208	38	actual	actual	ADJ
ftr-450	1208	39	account	account	NOUN
ftr-450	1208	40	balance	balance	NOUN
ftr-450	1208	41	at	at	ADP
ftr-450	1208	42	retirement	retirement	NOUN
ftr-450	1208	43	.	.	PUNCT
ftr-450	1209	1	under	under	ADP
ftr-450	1209	2	the	the	DET
ftr-450	1209	3	hypothetical	hypothetical	ADJ
ftr-450	1209	4	account	account	NOUN
ftr-450	1209	5	model	model	NOUN
ftr-450	1209	6	,	,	PUNCT
ftr-450	1209	7	to	to	PART
ftr-450	1209	8	avoid	avoid	VERB
ftr-450	1209	9	sudden	sudden	ADJ
ftr-450	1209	10	fluctuations	fluctuation	NOUN
ftr-450	1209	11	in	in	ADP
ftr-450	1209	12	payment	payment	NOUN
ftr-450	1209	13	claims	claim	NOUN
ftr-450	1209	14	,	,	PUNCT
ftr-450	1209	15	insurance	insurance	NOUN
ftr-450	1209	16	protection	protection	NOUN
ftr-450	1209	17	would	would	AUX
ftr-450	1209	18	not	not	PART
ftr-450	1209	19	be	be	AUX
ftr-450	1209	20	available	available	ADJ
ftr-450	1209	21	for	for	ADP
ftr-450	1209	22	early	early	ADJ
ftr-450	1209	23	distributions	distribution	NOUN
ftr-450	1209	24	.	.	PUNCT
ftr-450	1210	1	any	any	DET
ftr-450	1210	2	distribution	distribution	NOUN
ftr-450	1210	3	made	make	VERB
ftr-450	1210	4	from	from	ADP
ftr-450	1210	5	an	an	DET
ftr-450	1210	6	account	account	NOUN
ftr-450	1210	7	before	before	SCONJ
ftr-450	1210	8	a	a	DET
ftr-450	1210	9	participant	participant	NOUN
ftr-450	1210	10	died	die	VERB
ftr-450	1210	11	,	,	PUNCT
ftr-450	1210	12	became	become	VERB
ftr-450	1210	13	disabled	disabled	ADJ
ftr-450	1210	14	,	,	PUNCT
ftr-450	1210	15	or	or	CCONJ
ftr-450	1210	16	attained	attain	VERB
ftr-450	1210	17	social	social	ADJ
ftr-450	1210	18	security	security	NOUN
ftr-450	1210	19	retirement	retirement	NOUN
ftr-450	1210	20	age	age	NOUN
ftr-450	1210	21	would	would	AUX
ftr-450	1210	22	constitute	constitute	VERB
ftr-450	1210	23	an	an	DET
ftr-450	1210	24	early	early	ADJ
ftr-450	1210	25	distribution.224	distribution.224	NOUN
ftr-450	1210	26	even	even	ADV
ftr-450	1210	27	if	if	SCONJ
ftr-450	1210	28	the	the	DET
ftr-450	1210	29	plan	plan	NOUN
ftr-450	1210	30	provided	provide	VERB
ftr-450	1210	31	for	for	ADP
ftr-450	1210	32	such	such	ADJ
ftr-450	1210	33	distributions	distribution	NOUN
ftr-450	1210	34	prior	prior	ADV
ftr-450	1210	35	to	to	ADP
ftr-450	1210	36	normal	normal	ADJ
ftr-450	1210	37	retirement	retirement	NOUN
ftr-450	1210	38	,	,	PUNCT
ftr-450	1210	39	such	such	ADJ
ftr-450	1210	40	as	as	ADP
ftr-450	1210	41	for	for	ADP
ftr-450	1210	42	hardship	hardship	NOUN
ftr-450	1210	43	,	,	PUNCT
ftr-450	1210	44	insurance	insurance	NOUN
ftr-450	1210	45	protection	protection	NOUN
ftr-450	1210	46	would	would	AUX
ftr-450	1210	47	be	be	AUX
ftr-450	1210	48	unavailable	unavailable	ADJ
ftr-450	1210	49	.	.	PUNCT
ftr-450	1211	1	at	at	ADP
ftr-450	1211	2	an	an	DET
ftr-450	1211	3	insured	insured	ADJ
ftr-450	1211	4	participant	participant	NOUN
ftr-450	1211	5	=	=	NOUN
ftr-450	1211	6	s	s	PART
ftr-450	1211	7	death	death	NOUN
ftr-450	1211	8	,	,	PUNCT
ftr-450	1211	9	the	the	DET
ftr-450	1211	10	insured	insure	VERB
ftr-450	1211	11	benefit	benefit	NOUN
ftr-450	1211	12	would	would	AUX
ftr-450	1211	13	be	be	AUX
ftr-450	1211	14	calculated	calculate	VERB
ftr-450	1211	15	using	use	VERB
ftr-450	1211	16	the	the	DET
ftr-450	1211	17	nonparticipant	nonparticipant	ADJ
ftr-450	1211	18	spouses	spouse	NOUN
ftr-450	1212	1	=	=	NOUN
ftr-450	1212	2	s	s	PART
ftr-450	1212	3	retirement	retirement	NOUN
ftr-450	1212	4	age.225	age.225	NOUN
ftr-450	1212	5	under	under	ADP
ftr-450	1212	6	current	current	ADJ
ftr-450	1212	7	law	law	NOUN
ftr-450	1212	8	,	,	PUNCT
ftr-450	1212	9	similar	similar	ADJ
ftr-450	1212	10	treatment	treatment	NOUN
ftr-450	1212	11	is	be	AUX
ftr-450	1212	12	given	give	VERB
ftr-450	1212	13	in	in	ADP
ftr-450	1212	14	connection	connection	NOUN
ftr-450	1212	15	with	with	ADP
ftr-450	1212	16	qualified	qualified	ADJ
ftr-450	1212	17	preretirement	preretirement	ADJ
ftr-450	1212	18	survivor	survivor	NOUN
ftr-450	1212	19	annuities	annuity	NOUN
ftr-450	1212	20	(	(	PUNCT
ftr-450	1212	21	qpsas	qpsas	PROPN
ftr-450	1212	22	)	)	PUNCT
ftr-450	1212	23	which	which	PRON
ftr-450	1212	24	provide	provide	VERB
ftr-450	1212	25	survivor	survivor	NOUN
ftr-450	1212	26	benefits	benefit	NOUN
ftr-450	1212	27	to	to	ADP
ftr-450	1212	28	non	non	ADJ
ftr-450	1212	29	-	-	ADJ
ftr-450	1212	30	participant	participant	ADJ
ftr-450	1212	31	spouses	spouse	NOUN
ftr-450	1212	32	in	in	ADP
ftr-450	1212	33	the	the	DET
ftr-450	1212	34	event	event	NOUN
ftr-450	1212	35	that	that	PRON
ftr-450	1212	36	a	a	DET
ftr-450	1212	37	participant	participant	NOUN
ftr-450	1212	38	dies	die	VERB
ftr-450	1212	39	before	before	ADP
ftr-450	1212	40	reaching	reach	VERB
ftr-450	1212	41	retirement	retirement	NOUN
ftr-450	1212	42	age.226	age.226	PROPN
ftr-450	1212	43	insurance	insurance	NOUN
ftr-450	1212	44	protection	protection	NOUN
ftr-450	1212	45	also	also	ADV
ftr-450	1212	46	would	would	AUX
ftr-450	1212	47	be	be	AUX
ftr-450	1212	48	unavailable	unavailable	ADJ
ftr-450	1212	49	for	for	ADP
ftr-450	1212	50	contributions	contribution	NOUN
ftr-450	1212	51	made	make	VERB
ftr-450	1212	52	after	after	ADP
ftr-450	1212	53	retirement	retirement	NOUN
ftr-450	1212	54	age	age	NOUN
ftr-450	1212	55	.	.	PUNCT
ftr-450	1213	1	if	if	SCONJ
ftr-450	1213	2	an	an	DET
ftr-450	1213	3	individual	individual	NOUN
ftr-450	1213	4	worked	work	VERB
ftr-450	1213	5	beyond	beyond	ADP
ftr-450	1213	6	retirement	retirement	NOUN
ftr-450	1213	7	age	age	NOUN
ftr-450	1213	8	,	,	PUNCT
ftr-450	1213	9	the	the	DET
ftr-450	1213	10	insured	insured	ADJ
ftr-450	1213	11	retirement	retirement	NOUN
ftr-450	1213	12	benefit	benefit	NOUN
ftr-450	1213	13	would	would	AUX
ftr-450	1213	14	be	be	AUX
ftr-450	1213	15	unaffected	unaffected	ADJ
ftr-450	1213	16	by	by	ADP
ftr-450	1213	17	post	post	NOUN
ftr-450	1213	18	retirement	retirement	NOUN
ftr-450	1213	19	contributions	contribution	NOUN
ftr-450	1213	20	or	or	CCONJ
ftr-450	1213	21	post	post	VERB
ftr-450	1213	22	retirement	retirement	NOUN
ftr-450	1213	23	market	market	NOUN
ftr-450	1214	1	conditions.227	conditions.227	PROPN
ftr-450	1214	2	the	the	DET
ftr-450	1214	3	following	follow	VERB
ftr-450	1214	4	example	example	NOUN
ftr-450	1214	5	numerically	numerically	ADV
ftr-450	1214	6	illustrates	illustrate	VERB
ftr-450	1214	7	the	the	DET
ftr-450	1214	8	proposed	propose	VERB
ftr-450	1214	9	hypothetical	hypothetical	ADJ
ftr-450	1214	10	account	account	NOUN
ftr-450	1214	11	insurance	insurance	NOUN
ftr-450	1214	12	model	model	NOUN
ftr-450	1214	13	.	.	PUNCT
ftr-450	1215	1	assume	assume	VERB
ftr-450	1215	2	that	that	SCONJ
ftr-450	1215	3	employee	employee	NOUN
ftr-450	1215	4	x	x	PRON
ftr-450	1215	5	participates	participate	VERB
ftr-450	1215	6	in	in	ADP
ftr-450	1215	7	a	a	DET
ftr-450	1215	8	profit	profit	NOUN
ftr-450	1215	9	sharing	sharing	NOUN
ftr-450	1215	10	plan	plan	NOUN
ftr-450	1215	11	which	which	PRON
ftr-450	1215	12	annually	annually	ADV
ftr-450	1215	13	contributes	contribute	VERB
ftr-450	1215	14	10	10	NUM
ftr-450	1215	15	%	%	NOUN
ftr-450	1215	16	of	of	ADP
ftr-450	1215	17	compensation	compensation	NOUN
ftr-450	1215	18	.	.	PUNCT
ftr-450	1216	1	also	also	ADV
ftr-450	1216	2	,	,	PUNCT
ftr-450	1216	3	assume	assume	VERB
ftr-450	1216	4	that	that	SCONJ
ftr-450	1216	5	employee	employee	NOUN
ftr-450	1216	6	x	x	PUNCT
ftr-450	1216	7	had	have	VERB
ftr-450	1216	8	compensation	compensation	NOUN
ftr-450	1216	9	of	of	ADP
ftr-450	1216	10	$	$	SYM
ftr-450	1216	11	100,000	100,000	NUM
ftr-450	1216	12	throughout	throughout	ADP
ftr-450	1216	13	her	her	PRON
ftr-450	1216	14	employment	employment	NOUN
ftr-450	1216	15	,	,	PUNCT
ftr-450	1216	16	began	begin	VERB
ftr-450	1216	17	participating	participate	VERB
ftr-450	1216	18	in	in	ADP
ftr-450	1216	19	the	the	DET
ftr-450	1216	20	plan	plan	NOUN
ftr-450	1216	21	in	in	ADP
ftr-450	1216	22	1986	1986	NUM
ftr-450	1216	23	,	,	PUNCT
ftr-450	1216	24	and	and	CCONJ
ftr-450	1216	25	reached	reach	VERB
ftr-450	1216	26	social	social	ADJ
ftr-450	1216	27	security	security	NOUN
ftr-450	1216	28	retirement	retirement	NOUN
ftr-450	1216	29	age	age	NOUN
ftr-450	1216	30	in	in	ADP
ftr-450	1216	31	1995	1995	NUM
ftr-450	1216	32	.	.	PUNCT
ftr-450	1217	1	additionally	additionally	ADV
ftr-450	1217	2	,	,	PUNCT
ftr-450	1217	3	assume	assume	VERB
ftr-450	1217	4	that	that	SCONJ
ftr-450	1217	5	the	the	DET
ftr-450	1217	6	prescribed	prescribed	ADJ
ftr-450	1217	7	diversification	diversification	NOUN
ftr-450	1217	8	formula	formula	NOUN
ftr-450	1217	9	was	be	AUX
ftr-450	1217	10	to	to	PART
ftr-450	1217	11	allocate	allocate	VERB
ftr-450	1217	12	60	60	NUM
ftr-450	1217	13	%	%	NOUN
ftr-450	1217	14	to	to	ADP
ftr-450	1217	15	stocks	stock	NOUN
ftr-450	1217	16	,	,	PUNCT
ftr-450	1217	17	25	25	NUM
ftr-450	1217	18	%	%	NOUN
ftr-450	1217	19	to	to	ADP
ftr-450	1217	20	bonds	bond	NOUN
ftr-450	1217	21	,	,	PUNCT
ftr-450	1217	22	and	and	CCONJ
ftr-450	1217	23	15	15	NUM
ftr-450	1217	24	%	%	NOUN
ftr-450	1217	25	224	224	NUM
ftr-450	1217	26	.	.	PUNCT
ftr-450	1218	1	this	this	DET
ftr-450	1218	2	approach	approach	NOUN
ftr-450	1218	3	is	be	AUX
ftr-450	1218	4	generally	generally	ADV
ftr-450	1218	5	consistent	consistent	ADJ
ftr-450	1218	6	with	with	ADP
ftr-450	1218	7	current	current	ADJ
ftr-450	1218	8	pension	pension	NOUN
ftr-450	1218	9	law	law	NOUN
ftr-450	1218	10	.	.	PUNCT
ftr-450	1219	1	aunder	aunder	NOUN
ftr-450	1219	2	'	'	PUNCT
ftr-450	1219	3	72(t	72(t	NUM
ftr-450	1219	4	)	)	PUNCT
ftr-450	1219	5	,	,	PUNCT
ftr-450	1219	6	a	a	DET
ftr-450	1219	7	10	10	NUM
ftr-450	1219	8	-	-	PUNCT
ftr-450	1219	9	percent	percent	NOUN
ftr-450	1219	10	additional	additional	ADJ
ftr-450	1219	11	tax	tax	NOUN
ftr-450	1219	12	is	be	AUX
ftr-450	1219	13	generally	generally	ADV
ftr-450	1219	14	imposed	impose	VERB
ftr-450	1219	15	on	on	ADP
ftr-450	1219	16	the	the	DET
ftr-450	1219	17	taxable	taxable	ADJ
ftr-450	1219	18	portion	portion	NOUN
ftr-450	1219	19	of	of	ADP
ftr-450	1219	20	any	any	DET
ftr-450	1219	21	distribution	distribution	NOUN
ftr-450	1219	22	made	make	VERB
ftr-450	1219	23	before	before	SCONJ
ftr-450	1219	24	the	the	DET
ftr-450	1219	25	employee	employee	NOUN
ftr-450	1219	26	attains	attain	VERB
ftr-450	1219	27	age	age	NOUN
ftr-450	1219	28	591/2	591/2	NUM
ftr-450	1219	29	,	,	PUNCT
ftr-450	1219	30	other	other	ADJ
ftr-450	1219	31	than	than	ADP
ftr-450	1219	32	distributions	distribution	NOUN
ftr-450	1219	33	made	make	VERB
ftr-450	1219	34	after	after	ADP
ftr-450	1219	35	the	the	DET
ftr-450	1219	36	employee	employee	NOUN
ftr-450	1219	37	's	's	PART
ftr-450	1219	38	death	death	NOUN
ftr-450	1219	39	or	or	CCONJ
ftr-450	1219	40	by	by	ADP
ftr-450	1219	41	reason	reason	NOUN
ftr-450	1219	42	of	of	ADP
ftr-450	1219	43	disability	disability	NOUN
ftr-450	1219	44	.	.	PUNCT
ftr-450	1220	1	see	see	VERB
ftr-450	1220	2	langbein	langbein	ADJ
ftr-450	1220	3	&	&	CCONJ
ftr-450	1220	4	wolk	wolk	NOUN
ftr-450	1220	5	,	,	PUNCT
ftr-450	1220	6	supra	supra	PROPN
ftr-450	1220	7	note	note	NOUN
ftr-450	1220	8	5	5	NUM
ftr-450	1220	9	,	,	PUNCT
ftr-450	1220	10	at	at	ADP
ftr-450	1220	11	349	349	NUM
ftr-450	1220	12	.	.	PUNCT
ftr-450	1221	1	225	225	NUM
ftr-450	1221	2	.	.	PUNCT
ftr-450	1222	1	if	if	SCONJ
ftr-450	1222	2	the	the	DET
ftr-450	1222	3	spouse	spouse	NOUN
ftr-450	1222	4	were	be	AUX
ftr-450	1222	5	substantially	substantially	ADV
ftr-450	1222	6	older	old	ADJ
ftr-450	1222	7	,	,	PUNCT
ftr-450	1222	8	there	there	PRON
ftr-450	1222	9	would	would	AUX
ftr-450	1222	10	be	be	AUX
ftr-450	1222	11	a	a	DET
ftr-450	1222	12	sudden	sudden	ADJ
ftr-450	1222	13	fluctuation	fluctuation	NOUN
ftr-450	1222	14	.	.	PUNCT
ftr-450	1223	1	226	226	NUM
ftr-450	1223	2	.	.	PUNCT
ftr-450	1224	1	the	the	DET
ftr-450	1224	2	retirement	retirement	PROPN
ftr-450	1224	3	equity	equity	PROPN
ftr-450	1224	4	act	act	PROPN
ftr-450	1224	5	(	(	PUNCT
ftr-450	1224	6	react	react	PROPN
ftr-450	1224	7	)	)	PUNCT
ftr-450	1224	8	of	of	ADP
ftr-450	1224	9	1984	1984	NUM
ftr-450	1224	10	mandates	mandate	NOUN
ftr-450	1224	11	that	that	PRON
ftr-450	1224	12	plans	plan	VERB
ftr-450	1224	13	recognize	recognize	VERB
ftr-450	1224	14	the	the	DET
ftr-450	1224	15	surviving	survive	VERB
ftr-450	1224	16	non	non	ADJ
ftr-450	1224	17	-	-	ADJ
ftr-450	1224	18	employee	employee	ADJ
ftr-450	1224	19	spouse	spouse	NOUN
ftr-450	1224	20	as	as	ADP
ftr-450	1224	21	a	a	DET
ftr-450	1224	22	plan	plan	NOUN
ftr-450	1224	23	beneficiary	beneficiary	NOUN
ftr-450	1224	24	.	.	PUNCT
ftr-450	1225	1	this	this	DET
ftr-450	1225	2	benefit	benefit	NOUN
ftr-450	1225	3	is	be	AUX
ftr-450	1225	4	referred	refer	VERB
ftr-450	1225	5	to	to	ADP
ftr-450	1225	6	as	as	ADP
ftr-450	1225	7	a	a	DET
ftr-450	1225	8	qualified	qualified	ADJ
ftr-450	1225	9	preretirement	preretirement	ADJ
ftr-450	1225	10	survivor	survivor	NOUN
ftr-450	1225	11	annuity	annuity	NOUN
ftr-450	1225	12	(	(	PUNCT
ftr-450	1225	13	qpsa	qpsa	PROPN
ftr-450	1225	14	)	)	PUNCT
ftr-450	1225	15	.	.	PUNCT
ftr-450	1226	1	see	see	VERB
ftr-450	1226	2	langbein	langbein	ADJ
ftr-450	1226	3	and	and	CCONJ
ftr-450	1226	4	wolk	wolk	NOUN
ftr-450	1226	5	,	,	PUNCT
ftr-450	1226	6	supra	supra	PROPN
ftr-450	1226	7	note	note	NOUN
ftr-450	1226	8	5	5	NUM
ftr-450	1226	9	,	,	PUNCT
ftr-450	1226	10	at	at	ADP
ftr-450	1226	11	555	555	NUM
ftr-450	1226	12	-	-	SYM
ftr-450	1226	13	56	56	NUM
ftr-450	1226	14	.	.	PUNCT
ftr-450	1226	15	227	227	NUM
ftr-450	1226	16	.	.	PUNCT
ftr-450	1227	1	because	because	SCONJ
ftr-450	1227	2	the	the	DET
ftr-450	1227	3	insured	insure	VERB
ftr-450	1227	4	benefit	benefit	NOUN
ftr-450	1227	5	would	would	AUX
ftr-450	1227	6	be	be	AUX
ftr-450	1227	7	payable	payable	ADJ
ftr-450	1227	8	as	as	ADP
ftr-450	1227	9	an	an	DET
ftr-450	1227	10	annuity	annuity	NOUN
ftr-450	1227	11	,	,	PUNCT
ftr-450	1227	12	there	there	PRON
ftr-450	1227	13	could	could	AUX
ftr-450	1227	14	be	be	AUX
ftr-450	1227	15	some	some	DET
ftr-450	1227	16	adjustment	adjustment	NOUN
ftr-450	1227	17	to	to	ADP
ftr-450	1227	18	the	the	DET
ftr-450	1227	19	benefit	benefit	NOUN
ftr-450	1227	20	for	for	ADP
ftr-450	1227	21	the	the	DET
ftr-450	1227	22	delay	delay	NOUN
ftr-450	1227	23	in	in	ADP
ftr-450	1227	24	the	the	DET
ftr-450	1227	25	annuity	annuity	NOUN
ftr-450	1227	26	starting	start	VERB
ftr-450	1227	27	date	date	NOUN
ftr-450	1227	28	.	.	PUNCT
ftr-450	1228	1	2000	2000	NUM
ftr-450	1228	2	]	]	PUNCT
ftr-450	1229	1	rethinking	rethink	VERB
ftr-450	1229	2	the	the	DET
ftr-450	1229	3	risk	risk	NOUN
ftr-450	1229	4	of	of	ADP
ftr-450	1229	5	defined	define	VERB
ftr-450	1229	6	contribution	contribution	NOUN
ftr-450	1229	7	plans	plan	VERB
ftr-450	1229	8	657	657	NUM
ftr-450	1229	9	to	to	PART
ftr-450	1229	10	stable	stable	ADJ
ftr-450	1229	11	-	-	PUNCT
ftr-450	1229	12	value	value	NOUN
ftr-450	1229	13	instruments.228	instruments.228	PROPN
ftr-450	1229	14	further	far	ADV
ftr-450	1229	15	assume	assume	VERB
ftr-450	1229	16	that	that	SCONJ
ftr-450	1229	17	employee	employee	NOUN
ftr-450	1229	18	x	x	NOUN
ftr-450	1229	19	=	=	NOUN
ftr-450	1229	20	s	s	PART
ftr-450	1229	21	entire	entire	ADJ
ftr-450	1229	22	account	account	NOUN
ftr-450	1229	23	was	be	AUX
ftr-450	1229	24	insured	insure	VERB
ftr-450	1229	25	at	at	ADP
ftr-450	1229	26	all	all	ADV
ftr-450	1229	27	times.229	times.229	NOUN
ftr-450	1229	28	the	the	DET
ftr-450	1229	29	annual	annual	ADJ
ftr-450	1229	30	rates	rate	NOUN
ftr-450	1229	31	of	of	ADP
ftr-450	1229	32	returns	return	NOUN
ftr-450	1229	33	for	for	ADP
ftr-450	1229	34	1981	1981	NUM
ftr-450	1229	35	-	-	SYM
ftr-450	1229	36	1995	1995	NUM
ftr-450	1229	37	are	be	AUX
ftr-450	1229	38	illustrated	illustrate	VERB
ftr-450	1229	39	in	in	ADP
ftr-450	1229	40	column	column	NOUN
ftr-450	1229	41	5	5	NUM
ftr-450	1229	42	of	of	ADP
ftr-450	1229	43	table	table	NOUN
ftr-450	1229	44	i.230	i.230	ADP
ftr-450	1229	45	as	as	SCONJ
ftr-450	1229	46	described	describe	VERB
ftr-450	1229	47	earlier	early	ADV
ftr-450	1229	48	,	,	PUNCT
ftr-450	1229	49	these	these	DET
ftr-450	1229	50	numbers	number	NOUN
ftr-450	1229	51	are	be	AUX
ftr-450	1229	52	assumed	assume	VERB
ftr-450	1229	53	to	to	PART
ftr-450	1229	54	be	be	AUX
ftr-450	1229	55	the	the	DET
ftr-450	1229	56	composite	composite	ADJ
ftr-450	1229	57	annual	annual	ADJ
ftr-450	1229	58	investment	investment	NOUN
ftr-450	1229	59	returns	return	NOUN
ftr-450	1229	60	of	of	ADP
ftr-450	1229	61	a	a	DET
ftr-450	1229	62	hypothetical	hypothetical	ADJ
ftr-450	1229	63	portfolio	portfolio	NOUN
ftr-450	1229	64	,	,	PUNCT
ftr-450	1229	65	assumed	assume	VERB
ftr-450	1229	66	to	to	PART
ftr-450	1229	67	be	be	AUX
ftr-450	1229	68	in	in	ADP
ftr-450	1229	69	compliance	compliance	NOUN
ftr-450	1229	70	with	with	ADP
ftr-450	1229	71	the	the	DET
ftr-450	1229	72	diversification	diversification	NOUN
ftr-450	1229	73	standard.231	standard.231	PROPN
ftr-450	1229	74	column	column	NOUN
ftr-450	1229	75	6	6	NUM
ftr-450	1229	76	of	of	ADP
ftr-450	1229	77	table	table	NOUN
ftr-450	1229	78	i	i	PRON
ftr-450	1229	79	illustrates	illustrate	VERB
ftr-450	1229	80	the	the	DET
ftr-450	1229	81	annual	annual	ADJ
ftr-450	1229	82	guaranteed	guarantee	VERB
ftr-450	1229	83	rate	rate	NOUN
ftr-450	1229	84	of	of	ADP
ftr-450	1229	85	return	return	NOUN
ftr-450	1229	86	,	,	PUNCT
ftr-450	1229	87	based	base	VERB
ftr-450	1229	88	upon	upon	SCONJ
ftr-450	1229	89	an	an	DET
ftr-450	1229	90	average	average	NOUN
ftr-450	1229	91	of	of	ADP
ftr-450	1229	92	the	the	DET
ftr-450	1229	93	hypothetical	hypothetical	ADJ
ftr-450	1229	94	annual	annual	ADJ
ftr-450	1229	95	investment	investment	NOUN
ftr-450	1229	96	returns	return	NOUN
ftr-450	1229	97	for	for	ADP
ftr-450	1229	98	the	the	DET
ftr-450	1229	99	five	five	NUM
ftr-450	1229	100	prior	prior	ADJ
ftr-450	1229	101	years	year	NOUN
ftr-450	1229	102	.	.	PUNCT
ftr-450	1230	1	the	the	DET
ftr-450	1230	2	actual	actual	ADJ
ftr-450	1230	3	composite	composite	ADJ
ftr-450	1230	4	rates	rate	NOUN
ftr-450	1230	5	of	of	ADP
ftr-450	1230	6	return	return	NOUN
ftr-450	1230	7	for	for	ADP
ftr-450	1230	8	1986	1986	NUM
ftr-450	1230	9	-	-	SYM
ftr-450	1230	10	1995	1995	NUM
ftr-450	1230	11	are	be	AUX
ftr-450	1230	12	listed	list	VERB
ftr-450	1230	13	in	in	ADP
ftr-450	1230	14	column	column	NOUN
ftr-450	1230	15	2	2	NUM
ftr-450	1230	16	of	of	ADP
ftr-450	1230	17	table	table	NOUN
ftr-450	1230	18	ii	ii	PROPN
ftr-450	1230	19	.	.	PUNCT
ftr-450	1231	1	these	these	DET
ftr-450	1231	2	numbers	number	NOUN
ftr-450	1231	3	have	have	AUX
ftr-450	1231	4	been	be	AUX
ftr-450	1231	5	selected	select	VERB
ftr-450	1231	6	randomly	randomly	ADV
ftr-450	1231	7	to	to	PART
ftr-450	1231	8	represent	represent	VERB
ftr-450	1231	9	the	the	DET
ftr-450	1231	10	average	average	ADJ
ftr-450	1231	11	actual	actual	ADJ
ftr-450	1231	12	rate	rate	NOUN
ftr-450	1231	13	of	of	ADP
ftr-450	1231	14	return	return	NOUN
ftr-450	1231	15	for	for	ADP
ftr-450	1231	16	funds	fund	NOUN
ftr-450	1231	17	in	in	ADP
ftr-450	1231	18	a	a	DET
ftr-450	1231	19	particular	particular	ADJ
ftr-450	1231	20	account	account	NOUN
ftr-450	1231	21	,	,	PUNCT
ftr-450	1231	22	invested	invest	VERB
ftr-450	1231	23	according	accord	VERB
ftr-450	1231	24	to	to	ADP
ftr-450	1231	25	the	the	DET
ftr-450	1231	26	prescribed	prescribed	ADJ
ftr-450	1231	27	diversification	diversification	NOUN
ftr-450	1231	28	formula.232	formula.232	ADP
ftr-450	1231	29	the	the	DET
ftr-450	1231	30	annual	annual	ADJ
ftr-450	1231	31	contributions	contribution	NOUN
ftr-450	1231	32	made	make	VERB
ftr-450	1231	33	to	to	ADP
ftr-450	1231	34	the	the	DET
ftr-450	1231	35	employee	employee	NOUN
ftr-450	1231	36	's	's	PART
ftr-450	1231	37	account	account	NOUN
ftr-450	1231	38	for	for	ADP
ftr-450	1231	39	years	year	NOUN
ftr-450	1231	40	1986	1986	NUM
ftr-450	1231	41	through	through	ADP
ftr-450	1231	42	1995	1995	NUM
ftr-450	1231	43	are	be	AUX
ftr-450	1231	44	listed	list	VERB
ftr-450	1231	45	in	in	ADP
ftr-450	1231	46	column	column	NOUN
ftr-450	1231	47	2	2	NUM
ftr-450	1231	48	of	of	ADP
ftr-450	1231	49	table	table	NOUN
ftr-450	1231	50	iii	iii	NOUN
ftr-450	1231	51	.	.	PUNCT
ftr-450	1232	1	the	the	DET
ftr-450	1232	2	actual	actual	ADJ
ftr-450	1232	3	account	account	NOUN
ftr-450	1232	4	balances	balance	NOUN
ftr-450	1232	5	for	for	ADP
ftr-450	1232	6	the	the	DET
ftr-450	1232	7	corresponding	corresponding	ADJ
ftr-450	1232	8	years	year	NOUN
ftr-450	1232	9	are	be	AUX
ftr-450	1232	10	listed	list	VERB
ftr-450	1232	11	in	in	ADP
ftr-450	1232	12	columns	column	NOUN
ftr-450	1232	13	(	(	PUNCT
ftr-450	1232	14	3)-(12	3)-(12	NUM
ftr-450	1232	15	)	)	PUNCT
ftr-450	1232	16	of	of	ADP
ftr-450	1232	17	table	table	NOUN
ftr-450	1232	18	iii	iii	NOUN
ftr-450	1232	19	.	.	PUNCT
ftr-450	1233	1	the	the	DET
ftr-450	1233	2	annual	annual	ADJ
ftr-450	1233	3	hypothetical	hypothetical	ADJ
ftr-450	1233	4	account	account	NOUN
ftr-450	1233	5	balances	balance	NOUN
ftr-450	1233	6	as	as	SCONJ
ftr-450	1233	7	determined	determine	VERB
ftr-450	1233	8	by	by	ADP
ftr-450	1233	9	the	the	DET
ftr-450	1233	10	annual	annual	ADJ
ftr-450	1233	11	guaranteed	guarantee	VERB
ftr-450	1233	12	hypothetical	hypothetical	ADJ
ftr-450	1233	13	return	return	NOUN
ftr-450	1233	14	for	for	ADP
ftr-450	1233	15	years	year	NOUN
ftr-450	1233	16	1986	1986	NUM
ftr-450	1233	17	-	-	SYM
ftr-450	1233	18	1995	1995	NUM
ftr-450	1233	19	.	.	PUNCT
ftr-450	1234	1	these	these	DET
ftr-450	1234	2	numbers	number	NOUN
ftr-450	1234	3	are	be	AUX
ftr-450	1234	4	listed	list	VERB
ftr-450	1234	5	in	in	ADP
ftr-450	1234	6	columns	column	NOUN
ftr-450	1234	7	(	(	PUNCT
ftr-450	1234	8	3)-(12	3)-(12	NUM
ftr-450	1234	9	)	)	PUNCT
ftr-450	1234	10	of	of	ADP
ftr-450	1234	11	table	table	NOUN
ftr-450	1234	12	iv.233	iv.233	NOUN
ftr-450	1234	13	table	table	NOUN
ftr-450	1234	14	v	v	NOUN
ftr-450	1234	15	shows	show	VERB
ftr-450	1234	16	the	the	DET
ftr-450	1234	17	benefit	benefit	NOUN
ftr-450	1234	18	employee	employee	NOUN
ftr-450	1234	19	x	x	PUNCT
ftr-450	1234	20	was	be	AUX
ftr-450	1234	21	entitled	entitle	VERB
ftr-450	1234	22	to	to	PART
ftr-450	1234	23	receive	receive	VERB
ftr-450	1234	24	at	at	ADP
ftr-450	1234	25	retirement	retirement	NOUN
ftr-450	1234	26	in	in	ADP
ftr-450	1234	27	1996	1996	NUM
ftr-450	1234	28	.	.	PUNCT
ftr-450	1235	1	the	the	DET
ftr-450	1235	2	guaranteed	guarantee	VERB
ftr-450	1235	3	minimum	minimum	NOUN
ftr-450	1235	4	retirement	retirement	NOUN
ftr-450	1235	5	benefit	benefit	NOUN
ftr-450	1235	6	is	be	AUX
ftr-450	1235	7	the	the	DET
ftr-450	1235	8	greater	great	ADJ
ftr-450	1235	9	of	of	ADP
ftr-450	1235	10	columns	column	NOUN
ftr-450	1235	11	1	1	NUM
ftr-450	1235	12	and	and	CCONJ
ftr-450	1235	13	2	2	NUM
ftr-450	1235	14	in	in	ADP
ftr-450	1235	15	table	table	NOUN
ftr-450	1235	16	v	v	NOUN
ftr-450	1235	17	,	,	PUNCT
ftr-450	1235	18	in	in	ADP
ftr-450	1235	19	the	the	DET
ftr-450	1235	20	participants	participant	NOUN
ftr-450	1235	21	retirement	retirement	NOUN
ftr-450	1235	22	year	year	NOUN
ftr-450	1235	23	.	.	PUNCT
ftr-450	1236	1	if	if	SCONJ
ftr-450	1236	2	employee	employee	NOUN
ftr-450	1236	3	x	x	PRON
ftr-450	1236	4	had	have	AUX
ftr-450	1236	5	died	die	VERB
ftr-450	1236	6	or	or	CCONJ
ftr-450	1236	7	become	become	VERB
ftr-450	1236	8	disabled	disabled	ADJ
ftr-450	1236	9	prior	prior	ADV
ftr-450	1236	10	to	to	ADP
ftr-450	1236	11	her	her	PRON
ftr-450	1236	12	retirement	retirement	NOUN
ftr-450	1236	13	date	date	NOUN
ftr-450	1236	14	,	,	PUNCT
ftr-450	1236	15	the	the	DET
ftr-450	1236	16	guaranteed	guarantee	VERB
ftr-450	1236	17	benefit	benefit	NOUN
ftr-450	1236	18	would	would	AUX
ftr-450	1236	19	have	have	AUX
ftr-450	1236	20	been	be	AUX
ftr-450	1236	21	the	the	DET
ftr-450	1236	22	greater	great	ADJ
ftr-450	1236	23	of	of	ADP
ftr-450	1236	24	column	column	NOUN
ftr-450	1236	25	1	1	NUM
ftr-450	1236	26	and	and	CCONJ
ftr-450	1236	27	2	2	NUM
ftr-450	1236	28	in	in	ADP
ftr-450	1236	29	the	the	DET
ftr-450	1236	30	year	year	NOUN
ftr-450	1236	31	in	in	ADP
ftr-450	1236	32	which	which	PRON
ftr-450	1236	33	the	the	DET
ftr-450	1236	34	participant	participant	NOUN
ftr-450	1236	35	=	=	NOUN
ftr-450	1236	36	s	s	PART
ftr-450	1236	37	death	death	NOUN
ftr-450	1236	38	or	or	CCONJ
ftr-450	1236	39	disability	disability	NOUN
ftr-450	1236	40	occurred	occur	VERB
ftr-450	1236	41	.	.	PUNCT
ftr-450	1237	1	when	when	SCONJ
ftr-450	1237	2	the	the	DET
ftr-450	1237	3	participant	participant	NOUN
ftr-450	1237	4	reached	reach	VERB
ftr-450	1237	5	age	age	NOUN
ftr-450	1237	6	65	65	NUM
ftr-450	1237	7	in	in	ADP
ftr-450	1237	8	1995	1995	NUM
ftr-450	1237	9	,	,	PUNCT
ftr-450	1237	10	the	the	DET
ftr-450	1237	11	actual	actual	ADJ
ftr-450	1237	12	account	account	NOUN
ftr-450	1237	13	balance	balance	NOUN
ftr-450	1237	14	was	be	AUX
ftr-450	1237	15	$	$	SYM
ftr-450	1237	16	190,325	190,325	NUM
ftr-450	1237	17	,	,	PUNCT
ftr-450	1237	18	and	and	CCONJ
ftr-450	1237	19	the	the	DET
ftr-450	1237	20	hypothetical	hypothetical	ADJ
ftr-450	1237	21	account	account	NOUN
ftr-450	1237	22	balance	balance	NOUN
ftr-450	1237	23	was	be	AUX
ftr-450	1237	24	$	$	SYM
ftr-450	1237	25	203,824	203,824	NUM
ftr-450	1237	26	.	.	PUNCT
ftr-450	1238	1	because	because	SCONJ
ftr-450	1238	2	the	the	DET
ftr-450	1238	3	insured	insure	VERB
ftr-450	1238	4	account	account	NOUN
ftr-450	1238	5	balance	balance	NOUN
ftr-450	1238	6	exceeds	exceed	VERB
ftr-450	1238	7	the	the	DET
ftr-450	1238	8	actual	actual	ADJ
ftr-450	1238	9	account	account	NOUN
ftr-450	1238	10	balance	balance	NOUN
ftr-450	1238	11	,	,	PUNCT
ftr-450	1238	12	the	the	DET
ftr-450	1238	13	participant	participant	NOUN
ftr-450	1238	14	would	would	AUX
ftr-450	1238	15	be	be	AUX
ftr-450	1238	16	entitled	entitle	VERB
ftr-450	1238	17	to	to	PART
ftr-450	1238	18	receive	receive	VERB
ftr-450	1238	19	the	the	DET
ftr-450	1238	20	difference	difference	NOUN
ftr-450	1238	21	from	from	ADP
ftr-450	1238	22	the	the	DET
ftr-450	1238	23	insurer	insurer	NOUN
ftr-450	1238	24	.	.	PUNCT
ftr-450	1239	1	employee	employee	NOUN
ftr-450	1239	2	x	x	NOUN
ftr-450	1239	3	,	,	PUNCT
ftr-450	1239	4	therefore	therefore	ADV
ftr-450	1239	5	,	,	PUNCT
ftr-450	1239	6	would	would	AUX
ftr-450	1239	7	receive	receive	VERB
ftr-450	1239	8	$	$	SYM
ftr-450	1239	9	203,824	203,824	NUM
ftr-450	1239	10	at	at	ADP
ftr-450	1239	11	retirement	retirement	NOUN
ftr-450	1239	12	,	,	PUNCT
ftr-450	1239	13	rather	rather	ADV
ftr-450	1239	14	than	than	ADP
ftr-450	1239	15	$	$	SYM
ftr-450	1239	16	190,325	190,325	NUM
ftr-450	1239	17	,	,	PUNCT
ftr-450	1239	18	payable	payable	ADJ
ftr-450	1239	19	in	in	ADP
ftr-450	1239	20	the	the	DET
ftr-450	1239	21	form	form	NOUN
ftr-450	1239	22	of	of	ADP
ftr-450	1239	23	an	an	DET
ftr-450	1239	24	annuity	annuity	NOUN
ftr-450	1239	25	.	.	PUNCT
ftr-450	1240	1	while	while	SCONJ
ftr-450	1240	2	$	$	SYM
ftr-450	1240	3	190,325	190,325	NUM
ftr-450	1240	4	would	would	AUX
ftr-450	1240	5	be	be	AUX
ftr-450	1240	6	paid	pay	VERB
ftr-450	1240	7	228	228	NUM
ftr-450	1240	8	.	.	PUNCT
ftr-450	1241	1	see	see	VERB
ftr-450	1241	2	supra	supra	PROPN
ftr-450	1241	3	notes	note	VERB
ftr-450	1241	4	218	218	NUM
ftr-450	1241	5	-	-	SYM
ftr-450	1241	6	20	20	NUM
ftr-450	1241	7	and	and	CCONJ
ftr-450	1241	8	accompanying	accompany	VERB
ftr-450	1241	9	text	text	NOUN
ftr-450	1241	10	.	.	PUNCT
ftr-450	1242	1	229	229	NUM
ftr-450	1242	2	.	.	PUNCT
ftr-450	1243	1	in	in	ADP
ftr-450	1243	2	other	other	ADJ
ftr-450	1243	3	words	word	NOUN
ftr-450	1243	4	,	,	PUNCT
ftr-450	1243	5	the	the	DET
ftr-450	1243	6	account	account	NOUN
ftr-450	1243	7	was	be	AUX
ftr-450	1243	8	in	in	ADP
ftr-450	1243	9	compliance	compliance	NOUN
ftr-450	1243	10	each	each	DET
ftr-450	1243	11	year	year	NOUN
ftr-450	1243	12	with	with	ADP
ftr-450	1243	13	the	the	DET
ftr-450	1243	14	prescribed	prescribed	ADJ
ftr-450	1243	15	diversification	diversification	NOUN
ftr-450	1243	16	standard	standard	NOUN
ftr-450	1243	17	.	.	PUNCT
ftr-450	1244	1	230	230	NUM
ftr-450	1244	2	.	.	PUNCT
ftr-450	1245	1	the	the	DET
ftr-450	1245	2	selected	select	VERB
ftr-450	1245	3	rates	rate	NOUN
ftr-450	1245	4	are	be	AUX
ftr-450	1245	5	assumed	assume	VERB
ftr-450	1245	6	to	to	PART
ftr-450	1245	7	reflect	reflect	VERB
ftr-450	1245	8	a	a	DET
ftr-450	1245	9	composite	composite	NOUN
ftr-450	1245	10	of	of	ADP
ftr-450	1245	11	60	60	NUM
ftr-450	1245	12	%	%	NOUN
ftr-450	1245	13	moderately	moderately	ADV
ftr-450	1245	14	volatile	volatile	ADJ
ftr-450	1245	15	stock	stock	NOUN
ftr-450	1245	16	,	,	PUNCT
ftr-450	1245	17	35	35	NUM
ftr-450	1245	18	%	%	NOUN
ftr-450	1245	19	investment	investment	NOUN
ftr-450	1245	20	grade	grade	NOUN
ftr-450	1245	21	bonds	bond	NOUN
ftr-450	1245	22	,	,	PUNCT
ftr-450	1245	23	and	and	CCONJ
ftr-450	1245	24	15	15	NUM
ftr-450	1245	25	%	%	NOUN
ftr-450	1245	26	stable	stable	ADJ
ftr-450	1245	27	-	-	PUNCT
ftr-450	1245	28	value	value	NOUN
ftr-450	1245	29	instruments	instrument	NOUN
ftr-450	1245	30	.	.	PUNCT
ftr-450	1246	1	for	for	ADP
ftr-450	1246	2	purposes	purpose	NOUN
ftr-450	1246	3	of	of	ADP
ftr-450	1246	4	this	this	DET
ftr-450	1246	5	illustration	illustration	NOUN
ftr-450	1246	6	,	,	PUNCT
ftr-450	1246	7	the	the	DET
ftr-450	1246	8	numbers	number	NOUN
ftr-450	1246	9	in	in	ADP
ftr-450	1246	10	columns	column	NOUN
ftr-450	1246	11	2	2	NUM
ftr-450	1246	12	,	,	PUNCT
ftr-450	1246	13	3	3	NUM
ftr-450	1246	14	,	,	PUNCT
ftr-450	1246	15	and	and	CCONJ
ftr-450	1246	16	4	4	NUM
ftr-450	1246	17	,	,	PUNCT
ftr-450	1246	18	of	of	ADP
ftr-450	1246	19	table	table	NOUN
ftr-450	1246	20	i	i	PRON
ftr-450	1246	21	have	have	AUX
ftr-450	1246	22	been	be	AUX
ftr-450	1246	23	randomly	randomly	ADV
ftr-450	1246	24	selected	select	VERB
ftr-450	1246	25	.	.	PUNCT
ftr-450	1247	1	231	231	NUM
ftr-450	1247	2	.	.	PUNCT
ftr-450	1248	1	the	the	DET
ftr-450	1248	2	separate	separate	ADJ
ftr-450	1248	3	rates	rate	NOUN
ftr-450	1248	4	of	of	ADP
ftr-450	1248	5	return	return	NOUN
ftr-450	1248	6	for	for	ADP
ftr-450	1248	7	stock	stock	NOUN
ftr-450	1248	8	,	,	PUNCT
ftr-450	1248	9	bonds	bond	NOUN
ftr-450	1248	10	,	,	PUNCT
ftr-450	1248	11	and	and	CCONJ
ftr-450	1248	12	stable	stable	ADV
ftr-450	1248	13	-	-	PUNCT
ftr-450	1248	14	valued	value	VERB
ftr-450	1248	15	funds	fund	NOUN
ftr-450	1248	16	for	for	ADP
ftr-450	1248	17	1981	1981	NUM
ftr-450	1248	18	-	-	SYM
ftr-450	1248	19	1995	1995	NUM
ftr-450	1248	20	are	be	AUX
ftr-450	1248	21	illustrated	illustrate	VERB
ftr-450	1248	22	in	in	ADP
ftr-450	1248	23	columns	column	NOUN
ftr-450	1248	24	2	2	NUM
ftr-450	1248	25	,	,	PUNCT
ftr-450	1248	26	3	3	NUM
ftr-450	1248	27	,	,	PUNCT
ftr-450	1248	28	and	and	CCONJ
ftr-450	1248	29	4	4	NUM
ftr-450	1248	30	of	of	ADP
ftr-450	1248	31	table	table	NOUN
ftr-450	1248	32	i	i	PRON
ftr-450	1248	33	,	,	PUNCT
ftr-450	1248	34	respectively	respectively	ADV
ftr-450	1248	35	.	.	PUNCT
ftr-450	1249	1	232	232	X
ftr-450	1249	2	.	.	PUNCT
ftr-450	1250	1	the	the	DET
ftr-450	1250	2	annual	annual	ADJ
ftr-450	1250	3	average	average	ADJ
ftr-450	1250	4	hypothetical	hypothetical	ADJ
ftr-450	1250	5	rate	rate	NOUN
ftr-450	1250	6	of	of	ADP
ftr-450	1250	7	return	return	NOUN
ftr-450	1250	8	is	be	AUX
ftr-450	1250	9	a	a	DET
ftr-450	1250	10	weighted	weighted	ADJ
ftr-450	1250	11	average	average	NOUN
ftr-450	1250	12	of	of	ADP
ftr-450	1250	13	60	60	NUM
ftr-450	1250	14	%	%	NOUN
ftr-450	1250	15	stock	stock	NOUN
ftr-450	1250	16	,	,	PUNCT
ftr-450	1250	17	35	35	NUM
ftr-450	1250	18	%	%	NOUN
ftr-450	1250	19	bond	bond	NOUN
ftr-450	1250	20	,	,	PUNCT
ftr-450	1250	21	and	and	CCONJ
ftr-450	1250	22	15	15	NUM
ftr-450	1250	23	%	%	NOUN
ftr-450	1250	24	stable	stable	ADJ
ftr-450	1250	25	-	-	PUNCT
ftr-450	1250	26	value	value	NOUN
ftr-450	1250	27	funds	fund	NOUN
ftr-450	1250	28	.	.	PUNCT
ftr-450	1251	1	233	233	NUM
ftr-450	1251	2	.	.	PUNCT
ftr-450	1252	1	these	these	DET
ftr-450	1252	2	numbers	number	NOUN
ftr-450	1252	3	are	be	AUX
ftr-450	1252	4	derived	derive	VERB
ftr-450	1252	5	by	by	ADP
ftr-450	1252	6	multiplying	multiply	VERB
ftr-450	1252	7	the	the	DET
ftr-450	1252	8	insured	insure	VERB
ftr-450	1252	9	interest	interest	NOUN
ftr-450	1252	10	rate	rate	NOUN
ftr-450	1252	11	(	(	PUNCT
ftr-450	1252	12	table	table	NOUN
ftr-450	1252	13	ii	ii	PROPN
ftr-450	1252	14	,	,	PUNCT
ftr-450	1252	15	column	column	NOUN
ftr-450	1252	16	2	2	NUM
ftr-450	1252	17	)	)	PUNCT
ftr-450	1252	18	by	by	ADP
ftr-450	1252	19	the	the	DET
ftr-450	1252	20	actual	actual	ADJ
ftr-450	1252	21	contribution	contribution	NOUN
ftr-450	1252	22	(	(	PUNCT
ftr-450	1252	23	table	table	NOUN
ftr-450	1252	24	iii	iii	NOUN
ftr-450	1252	25	,	,	PUNCT
ftr-450	1252	26	column	column	NOUN
ftr-450	1252	27	2	2	NUM
ftr-450	1252	28	)	)	PUNCT
ftr-450	1252	29	.	.	PUNCT
ftr-450	1253	1	658	658	NUM
ftr-450	1253	2	florida	florida	PROPN
ftr-450	1253	3	tax	tax	NOUN
ftr-450	1253	4	review	review	NOUN
ftr-450	1253	5	[	[	X
ftr-450	1253	6	vol	vol	NOUN
ftr-450	1253	7	.	.	PUNCT
ftr-450	1253	8	4:9	4:9	NUM
ftr-450	1253	9	from	from	ADP
ftr-450	1253	10	the	the	DET
ftr-450	1253	11	participant	participant	NOUN
ftr-450	1253	12	=	=	SYM
ftr-450	1253	13	s	s	PART
ftr-450	1253	14	individual	individual	ADJ
ftr-450	1253	15	account	account	NOUN
ftr-450	1253	16	,	,	PUNCT
ftr-450	1253	17	the	the	DET
ftr-450	1253	18	additional	additional	ADJ
ftr-450	1253	19	$	$	SYM
ftr-450	1253	20	13,499	13,499	NUM
ftr-450	1253	21	would	would	AUX
ftr-450	1253	22	be	be	AUX
ftr-450	1253	23	paid	pay	VERB
ftr-450	1253	24	by	by	ADP
ftr-450	1253	25	insurance	insurance	NOUN
ftr-450	1253	26	.	.	PUNCT
ftr-450	1254	1	the	the	DET
ftr-450	1254	2	insured	insure	VERB
ftr-450	1254	3	=	=	NOUN
ftr-450	1254	4	s	s	NOUN
ftr-450	1254	5	benefit	benefit	NOUN
ftr-450	1254	6	in	in	ADP
ftr-450	1254	7	this	this	DET
ftr-450	1254	8	example	example	NOUN
ftr-450	1254	9	represents	represent	VERB
ftr-450	1254	10	an	an	DET
ftr-450	1254	11	increase	increase	NOUN
ftr-450	1254	12	of	of	ADP
ftr-450	1254	13	more	more	ADJ
ftr-450	1254	14	than	than	ADP
ftr-450	1254	15	7	7	NUM
ftr-450	1254	16	%	%	NOUN
ftr-450	1254	17	in	in	ADP
ftr-450	1254	18	the	the	DET
ftr-450	1254	19	participant	participant	NOUN
ftr-450	1255	1	=	=	SYM
ftr-450	1255	2	s	s	PART
ftr-450	1255	3	retirement	retirement	NOUN
ftr-450	1255	4	benefit	benefit	NOUN
ftr-450	1255	5	.	.	PUNCT
ftr-450	1256	1	table	table	NOUN
ftr-450	1257	1	i	i	PRON
ftr-450	1257	2	(	(	PUNCT
ftr-450	1257	3	1	1	NUM
ftr-450	1257	4	)	)	PUNCT
ftr-450	1257	5	(	(	PUNCT
ftr-450	1257	6	2	2	NUM
ftr-450	1257	7	)	)	PUNCT
ftr-450	1257	8	(	(	PUNCT
ftr-450	1257	9	3	3	X
ftr-450	1257	10	)	)	PUNCT
ftr-450	1257	11	(	(	PUNCT
ftr-450	1257	12	4	4	NUM
ftr-450	1257	13	)	)	PUNCT
ftr-450	1257	14	(	(	PUNCT
ftr-450	1257	15	5	5	NUM
ftr-450	1257	16	)	)	PUNCT
ftr-450	1257	17	(	(	PUNCT
ftr-450	1257	18	6	6	NUM
ftr-450	1257	19	)	)	PUNCT
ftr-450	1257	20	annual	annual	ADJ
ftr-450	1257	21	annual	annual	ADJ
ftr-450	1257	22	annual	annual	ADJ
ftr-450	1257	23	annual	annual	ADJ
ftr-450	1257	24	hypothetical	hypothetical	ADJ
ftr-450	1257	25	average	average	ADJ
ftr-450	1257	26	annual	annual	ADJ
ftr-450	1257	27	hypothetical	hypothetical	ADJ
ftr-450	1257	28	hypothetical	hypothetical	ADJ
ftr-450	1257	29	rate	rate	NOUN
ftr-450	1257	30	of	of	ADP
ftr-450	1257	31	return	return	NOUN
ftr-450	1257	32	hypothetical	hypothetical	ADJ
ftr-450	1257	33	guaranteed	guarantee	VERB
ftr-450	1257	34	rate	rate	NOUN
ftr-450	1257	35	of	of	ADP
ftr-450	1257	36	return	return	NOUN
ftr-450	1257	37	rate	rate	NOUN
ftr-450	1257	38	of	of	ADP
ftr-450	1257	39	return	return	NOUN
ftr-450	1257	40	for	for	ADP
ftr-450	1257	41	stable	stable	ADJ
ftr-450	1257	42	rate	rate	NOUN
ftr-450	1257	43	of	of	ADP
ftr-450	1257	44	rate	rate	NOUN
ftr-450	1257	45	of	of	ADP
ftr-450	1257	46	year	year	NOUN
ftr-450	1257	47	for	for	ADP
ftr-450	1257	48	stocks	stock	NOUN
ftr-450	1257	49	for	for	ADP
ftr-450	1257	50	bonds	bond	NOUN
ftr-450	1257	51	value	value	NOUN
ftr-450	1257	52	funds	fund	NOUN
ftr-450	1257	53	return	return	VERB
ftr-450	1257	54	*	*	PUNCT
ftr-450	1257	55	return	return	NOUN
ftr-450	1257	56	*	*	PUNCT
ftr-450	1257	57	*	*	X
ftr-450	1257	58	1981	1981	NUM
ftr-450	1257	59	14	14	NUM
ftr-450	1257	60	%	%	NOUN
ftr-450	1257	61	10	10	NUM
ftr-450	1257	62	%	%	NOUN
ftr-450	1257	63	6	6	NUM
ftr-450	1257	64	%	%	NOUN
ftr-450	1257	65	11.8	11.8	NUM
ftr-450	1257	66	%	%	NOUN
ftr-450	1257	67	------	------	PUNCT
ftr-450	1257	68	1982	1982	NUM
ftr-450	1257	69	15	15	NUM
ftr-450	1257	70	11	11	NUM
ftr-450	1257	71	7	7	NUM
ftr-450	1257	72	12.9	12.9	NUM
ftr-450	1257	73	------	------	PUNCT
ftr-450	1257	74	1983	1983	NUM
ftr-450	1257	75	16	16	NUM
ftr-450	1257	76	12	12	NUM
ftr-450	1257	77	8	8	NUM
ftr-450	1257	78	13.8	13.8	NUM
ftr-450	1257	79	------	------	SYM
ftr-450	1257	80	1984	1984	NUM
ftr-450	1257	81	17	17	NUM
ftr-450	1257	82	13	13	NUM
ftr-450	1257	83	9	9	NUM
ftr-450	1257	84	14.9	14.9	NUM
ftr-450	1257	85	------	------	SYM
ftr-450	1257	86	1985	1985	NUM
ftr-450	1257	87	16	16	NUM
ftr-450	1257	88	12	12	NUM
ftr-450	1257	89	8	8	NUM
ftr-450	1257	90	13.8	13.8	NUM
ftr-450	1257	91	------	------	SYM
ftr-450	1257	92	1986	1986	NUM
ftr-450	1257	93	15	15	NUM
ftr-450	1257	94	11	11	NUM
ftr-450	1257	95	7	7	NUM
ftr-450	1257	96	12.9	12.9	NUM
ftr-450	1257	97	13.4	13.4	NUM
ftr-450	1257	98	%	%	NOUN
ftr-450	1257	99	1987	1987	NUM
ftr-450	1257	100	12	12	NUM
ftr-450	1257	101	10	10	NUM
ftr-450	1257	102	6	6	NUM
ftr-450	1257	103	10.6	10.6	NUM
ftr-450	1257	104	13.7	13.7	NUM
ftr-450	1257	105	1988	1988	NUM
ftr-450	1257	106	13	13	NUM
ftr-450	1257	107	11	11	NUM
ftr-450	1257	108	7	7	NUM
ftr-450	1257	109	11.7	11.7	NUM
ftr-450	1257	110	13.2	13.2	NUM
ftr-450	1257	111	1989	1989	NUM
ftr-450	1257	112	14	14	NUM
ftr-450	1257	113	12	12	NUM
ftr-450	1257	114	8	8	NUM
ftr-450	1257	115	12.6	12.6	NUM
ftr-450	1257	116	12.8	12.8	NUM
ftr-450	1257	117	1990	1990	NUM
ftr-450	1257	118	15	15	NUM
ftr-450	1257	119	11	11	NUM
ftr-450	1257	120	7	7	NUM
ftr-450	1257	121	12.9	12.9	NUM
ftr-450	1257	122	12.3	12.3	NUM
ftr-450	1257	123	1991	1991	NUM
ftr-450	1257	124	16	16	NUM
ftr-450	1257	125	10	10	NUM
ftr-450	1257	126	6	6	NUM
ftr-450	1257	127	13.0	13.0	NUM
ftr-450	1257	128	12.1	12.1	NUM
ftr-450	1257	129	1992	1992	NUM
ftr-450	1257	130	17	17	NUM
ftr-450	1257	131	9	9	NUM
ftr-450	1257	132	5	5	NUM
ftr-450	1257	133	13.3	13.3	NUM
ftr-450	1257	134	12.2	12.2	NUM
ftr-450	1257	135	1993	1993	NUM
ftr-450	1257	136	16	16	NUM
ftr-450	1257	137	8	8	NUM
ftr-450	1257	138	4	4	NUM
ftr-450	1257	139	12.2	12.2	NUM
ftr-450	1257	140	12.7	12.7	NUM
ftr-450	1257	141	1994	1994	NUM
ftr-450	1257	142	15	15	NUM
ftr-450	1257	143	7	7	NUM
ftr-450	1257	144	5	5	NUM
ftr-450	1257	145	11.6	11.6	NUM
ftr-450	1257	146	12.8	12.8	NUM
ftr-450	1257	147	1995	1995	NUM
ftr-450	1257	148	14	14	NUM
ftr-450	1257	149	8	8	NUM
ftr-450	1257	150	6	6	NUM
ftr-450	1257	151	11.3	11.3	NUM
ftr-450	1257	152	12.6	12.6	NUM
ftr-450	1257	153	*	*	PUNCT
ftr-450	1257	154	weighted	weight	VERB
ftr-450	1257	155	average	average	NOUN
ftr-450	1257	156	of	of	ADP
ftr-450	1257	157	60	60	NUM
ftr-450	1257	158	%	%	NOUN
ftr-450	1257	159	stock	stock	NOUN
ftr-450	1257	160	,	,	PUNCT
ftr-450	1257	161	35	35	NUM
ftr-450	1257	162	%	%	NOUN
ftr-450	1257	163	bonds	bond	NOUN
ftr-450	1257	164	,	,	PUNCT
ftr-450	1257	165	and	and	CCONJ
ftr-450	1257	166	15	15	NUM
ftr-450	1257	167	%	%	NOUN
ftr-450	1257	168	stable	stable	ADJ
ftr-450	1257	169	value	value	NOUN
ftr-450	1257	170	funds	fund	NOUN
ftr-450	1257	171	.	.	PUNCT
ftr-450	1258	1	*	*	PUNCT
ftr-450	1258	2	*	*	PUNCT
ftr-450	1258	3	average	average	NOUN
ftr-450	1258	4	of	of	ADP
ftr-450	1258	5	five	five	NUM
ftr-450	1258	6	prior	prior	ADJ
ftr-450	1258	7	years	year	NOUN
ftr-450	1258	8	.	.	PUNCT
ftr-450	1259	1	table	table	NOUN
ftr-450	1259	2	ii	ii	PROPN
ftr-450	1259	3	(	(	PUNCT
ftr-450	1259	4	1	1	NUM
ftr-450	1259	5	)	)	PUNCT
ftr-450	1259	6	(	(	PUNCT
ftr-450	1259	7	2	2	NUM
ftr-450	1259	8	)	)	PUNCT
ftr-450	1259	9	year	year	NOUN
ftr-450	1259	10	actual	actual	ADJ
ftr-450	1259	11	rates	rate	NOUN
ftr-450	1259	12	of	of	ADP
ftr-450	1259	13	return	return	NOUN
ftr-450	1259	14	*	*	NOUN
ftr-450	1259	15	2000	2000	NUM
ftr-450	1259	16	]	]	PUNCT
ftr-450	1259	17	rethinking	rethink	VERB
ftr-450	1259	18	the	the	DET
ftr-450	1259	19	risk	risk	NOUN
ftr-450	1259	20	of	of	ADP
ftr-450	1259	21	defined	define	VERB
ftr-450	1259	22	contribution	contribution	NOUN
ftr-450	1259	23	plans	plan	VERB
ftr-450	1259	24	659	659	NUM
ftr-450	1259	25	1986	1986	NUM
ftr-450	1259	26	15	15	NUM
ftr-450	1259	27	%	%	NOUN
ftr-450	1259	28	1987	1987	NUM
ftr-450	1259	29	14	14	NUM
ftr-450	1259	30	1988	1988	NUM
ftr-450	1259	31	14	14	NUM
ftr-450	1259	32	1989	1989	NUM
ftr-450	1259	33	13	13	NUM
ftr-450	1259	34	1990	1990	NUM
ftr-450	1259	35	13	13	NUM
ftr-450	1259	36	1991	1991	NUM
ftr-450	1259	37	12	12	NUM
ftr-450	1259	38	1992	1992	NUM
ftr-450	1259	39	12	12	NUM
ftr-450	1259	40	1993	1993	NUM
ftr-450	1259	41	10	10	NUM
ftr-450	1259	42	1994	1994	NUM
ftr-450	1259	43	10	10	NUM
ftr-450	1259	44	1995	1995	NUM
ftr-450	1259	45	9	9	NUM
ftr-450	1259	46	*	*	PUNCT
ftr-450	1259	47	these	these	DET
ftr-450	1259	48	numbers	number	NOUN
ftr-450	1259	49	are	be	AUX
ftr-450	1259	50	selected	select	VERB
ftr-450	1259	51	randomly	randomly	ADV
ftr-450	1259	52	to	to	PART
ftr-450	1259	53	represent	represent	VERB
ftr-450	1259	54	the	the	DET
ftr-450	1259	55	weighted	weighted	ADJ
ftr-450	1259	56	average	average	NOUN
ftr-450	1259	57	of	of	ADP
ftr-450	1259	58	actual	actual	ADJ
ftr-450	1259	59	returns	return	NOUN
ftr-450	1259	60	for	for	ADP
ftr-450	1259	61	an	an	DET
ftr-450	1259	62	account	account	NOUN
ftr-450	1259	63	invested	invest	VERB
ftr-450	1259	64	according	accord	VERB
ftr-450	1259	65	to	to	ADP
ftr-450	1259	66	the	the	DET
ftr-450	1259	67	prescribed	prescribed	ADJ
ftr-450	1259	68	diversification	diversification	NOUN
ftr-450	1259	69	formula	formula	NOUN
ftr-450	1259	70	.	.	PUNCT
ftr-450	1260	1	660	660	NUM
ftr-450	1260	2	florida	florida	PROPN
ftr-450	1260	3	tax	tax	NOUN
ftr-450	1260	4	review	review	NOUN
ftr-450	1260	5	[	[	X
ftr-450	1260	6	vol	vol	NOUN
ftr-450	1260	7	.	.	PUNCT
ftr-450	1260	8	4:9	4:9	NUM
ftr-450	1260	9	table	table	NOUN
ftr-450	1260	10	iii	iii	NUM
ftr-450	1260	11	actual	actual	ADJ
ftr-450	1260	12	annual	annual	ADJ
ftr-450	1260	13	account	account	NOUN
ftr-450	1260	14	balances	balance	NOUN
ftr-450	1260	15	*	*	PUNCT
ftr-450	1260	16	composite	composite	ADJ
ftr-450	1260	17	rate	rate	NOUN
ftr-450	1260	18	of	of	ADP
ftr-450	1260	19	return	return	NOUN
ftr-450	1260	20	from	from	ADP
ftr-450	1260	21	table	table	NOUN
ftr-450	1260	22	ii	ii	PROPN
ftr-450	1260	23	.	.	PUNCT
ftr-450	1260	24	table	table	NOUN
ftr-450	1260	25	iv	iv	NUM
ftr-450	1260	26	hypothetical	hypothetical	ADJ
ftr-450	1260	27	annual	annual	ADJ
ftr-450	1260	28	account	account	NOUN
ftr-450	1260	29	balances	balance	NOUN
ftr-450	1260	30	*	*	PUNCT
ftr-450	1260	31	table	table	NOUN
ftr-450	1260	32	v	v	NOUN
ftr-450	1260	33	(	(	PUNCT
ftr-450	1260	34	1	1	NUM
ftr-450	1260	35	)	)	PUNCT
ftr-450	1260	36	(	(	PUNCT
ftr-450	1260	37	2	2	NUM
ftr-450	1260	38	)	)	PUNCT
ftr-450	1260	39	(	(	PUNCT
ftr-450	1260	40	3	3	X
ftr-450	1260	41	)	)	PUNCT
ftr-450	1260	42	(	(	PUNCT
ftr-450	1260	43	4	4	X
ftr-450	1260	44	)	)	PUNCT
ftr-450	1260	45	actual	actual	ADJ
ftr-450	1260	46	annual	annual	ADJ
ftr-450	1260	47	hypothetical	hypothetical	ADJ
ftr-450	1260	48	annual	annual	ADJ
ftr-450	1260	49	date	date	NOUN
ftr-450	1260	50	account	account	NOUN
ftr-450	1260	51	balances	balance	NOUN
ftr-450	1260	52	*	*	PUNCT
ftr-450	1260	53	account	account	NOUN
ftr-450	1260	54	balances	balance	NOUN
ftr-450	1260	55	*	*	PUNCT
ftr-450	1260	56	*	*	PUNCT
ftr-450	1260	57	insurance	insurance	NOUN
ftr-450	1260	58	payment	payment	NOUN
ftr-450	1260	59	1/1/87	1/1/87	NUM
ftr-450	1260	60	$	$	SYM
ftr-450	1260	61	11,500	11,500	NUM
ftr-450	1260	62	$	$	SYM
ftr-450	1260	63	11,340	11,340	NUM
ftr-450	1260	64	$	$	SYM
ftr-450	1260	65	0	0	NUM
ftr-450	1260	66	1/1/88	1/1/88	NUM
ftr-450	1260	67	24,510	24,510	NUM
ftr-450	1260	68	24,264	24,264	NUM
ftr-450	1260	69	0	0	NUM
ftr-450	1260	70	1/1/89	1/1/89	NUM
ftr-450	1260	71	39,341	39,341	NUM
ftr-450	1260	72	38,786	38,786	NUM
ftr-450	1260	73	0	0	NUM
ftr-450	1260	74	1/1/90	1/1/90	NUM
ftr-450	1260	75	55,756	55,756	NUM
ftr-450	1260	76	55,031	55,031	NUM
ftr-450	1260	77	0	0	NUM
ftr-450	1260	78	1/1/91	1/1/91	NUM
ftr-450	1260	79	74,304	74,304	NUM
ftr-450	1260	80	73,029	73,029	NUM
ftr-450	1260	81	0	0	NUM
ftr-450	1260	82	1/1/92	1/1/92	NUM
ftr-450	1260	83	94,420	94,420	NUM
ftr-450	1260	84	93,076	93,076	NUM
ftr-450	1260	85	0	0	NUM
ftr-450	1260	86	1/1/93	1/1/93	NUM
ftr-450	1260	87	116,950	116,950	NUM
ftr-450	1260	88	115,652	115,652	NUM
ftr-450	1260	89	0	0	NUM
ftr-450	1260	90	1/1/94	1/1/94	NUM
ftr-450	1260	91	139,646	139,646	NUM
ftr-450	1260	92	141,610	141,610	NUM
ftr-450	1260	93	1,964	1,964	NUM
ftr-450	1260	94	1/1/95	1/1/95	NUM
ftr-450	1260	95	164,611	164,611	NUM
ftr-450	1260	96	171,015	171,015	NUM
ftr-450	1260	97	6,404	6,404	NUM
ftr-450	1260	98	1/1/96	1/1/96	NUM
ftr-450	1260	99	190,325	190,325	NUM
ftr-450	1260	100	203,824	203,824	NUM
ftr-450	1260	101	13,499	13,499	NUM
ftr-450	1260	102	*	*	PUNCT
ftr-450	1260	103	figures	figure	NOUN
ftr-450	1260	104	from	from	ADP
ftr-450	1260	105	table	table	NOUN
ftr-450	1260	106	iii	iii	NOUN
ftr-450	1260	107	.	.	PUNCT
ftr-450	1261	1	*	*	PUNCT
ftr-450	1261	2	*	*	PUNCT
ftr-450	1261	3	figures	figure	NOUN
ftr-450	1261	4	from	from	ADP
ftr-450	1261	5	table	table	NOUN
ftr-450	1261	6	iv	iv	NOUN
ftr-450	1261	7	.	.	PROPN
ftr-450	1262	1	2	2	X
ftr-450	1262	2	.	.	X
ftr-450	1262	3	the	the	DET
ftr-450	1262	4	hypothetical	hypothetical	ADJ
ftr-450	1262	5	account	account	NOUN
ftr-450	1262	6	proposal	proposal	NOUN
ftr-450	1262	7	and	and	CCONJ
ftr-450	1262	8	insurance	insurance	NOUN
ftr-450	1262	9	premiums.calthough	premiums.calthough	PROPN
ftr-450	1262	10	insurance	insurance	NOUN
ftr-450	1262	11	protection	protection	NOUN
ftr-450	1262	12	would	would	AUX
ftr-450	1262	13	provide	provide	VERB
ftr-450	1262	14	greater	great	ADJ
ftr-450	1262	15	protection	protection	NOUN
ftr-450	1262	16	against	against	ADP
ftr-450	1262	17	shortfalls	shortfall	NOUN
ftr-450	1262	18	in	in	ADP
ftr-450	1262	19	the	the	DET
ftr-450	1262	20	expected	expect	VERB
ftr-450	1262	21	retirement	retirement	NOUN
ftr-450	1262	22	benefit	benefit	NOUN
ftr-450	1262	23	,	,	PUNCT
ftr-450	1262	24	the	the	DET
ftr-450	1262	25	payment	payment	NOUN
ftr-450	1262	26	of	of	ADP
ftr-450	1262	27	annual	annual	ADJ
ftr-450	1262	28	premiums	premium	NOUN
ftr-450	1262	29	would	would	AUX
ftr-450	1262	30	necessarily	necessarily	ADV
ftr-450	1262	31	lower	lower	VERB
ftr-450	1262	32	the	the	DET
ftr-450	1262	33	net	net	ADJ
ftr-450	1262	34	investment	investment	NOUN
ftr-450	1262	35	return	return	NOUN
ftr-450	1262	36	for	for	ADP
ftr-450	1262	37	insured	insured	ADJ
ftr-450	1262	38	plan	plan	NOUN
ftr-450	1262	39	participants	participant	NOUN
ftr-450	1262	40	.	.	PUNCT
ftr-450	1263	1	thus	thus	ADV
ftr-450	1263	2	,	,	PUNCT
ftr-450	1263	3	in	in	ADP
ftr-450	1263	4	some	some	DET
ftr-450	1263	5	instances	instance	NOUN
ftr-450	1263	6	the	the	DET
ftr-450	1263	7	participants=	participants=	NUM
ftr-450	1263	8	actual	actual	ADJ
ftr-450	1263	9	investment	investment	NOUN
ftr-450	1263	10	return	return	NOUN
ftr-450	1263	11	could	could	AUX
ftr-450	1263	12	be	be	AUX
ftr-450	1263	13	lower	low	ADJ
ftr-450	1263	14	than	than	ADP
ftr-450	1263	15	the	the	DET
ftr-450	1263	16	average	average	ADJ
ftr-450	1263	17	return	return	NOUN
ftr-450	1263	18	for	for	ADP
ftr-450	1263	19	uninsured	uninsured	ADJ
ftr-450	1263	20	accounts.234	accounts.234	ADJ
ftr-450	1263	21	for	for	ADP
ftr-450	1263	22	example	example	NOUN
ftr-450	1263	23	,	,	PUNCT
ftr-450	1263	24	assume	assume	VERB
ftr-450	1263	25	that	that	SCONJ
ftr-450	1263	26	the	the	DET
ftr-450	1263	27	average	average	ADJ
ftr-450	1263	28	composite	composite	ADJ
ftr-450	1263	29	rate	rate	NOUN
ftr-450	1263	30	of	of	ADP
ftr-450	1263	31	return	return	NOUN
ftr-450	1263	32	for	for	ADP
ftr-450	1263	33	a	a	DET
ftr-450	1263	34	diversified	diversified	ADJ
ftr-450	1263	35	portfolio	portfolio	NOUN
ftr-450	1263	36	is	be	AUX
ftr-450	1263	37	10	10	NUM
ftr-450	1263	38	%	%	NOUN
ftr-450	1263	39	in	in	ADP
ftr-450	1263	40	a	a	DET
ftr-450	1263	41	particular	particular	ADJ
ftr-450	1263	42	year	year	NOUN
ftr-450	1263	43	,	,	PUNCT
ftr-450	1263	44	and	and	CCONJ
ftr-450	1263	45	the	the	DET
ftr-450	1263	46	annual	annual	ADJ
ftr-450	1263	47	guaranteed	guarantee	VERB
ftr-450	1263	48	hypothetical	hypothetical	ADJ
ftr-450	1263	49	rate	rate	NOUN
ftr-450	1263	50	of	of	ADP
ftr-450	1263	51	return	return	NOUN
ftr-450	1263	52	is	be	AUX
ftr-450	1263	53	92%.235	92%.235	NUM
ftr-450	1263	54	further	further	ADJ
ftr-450	1263	55	assume	assume	VERB
ftr-450	1263	56	that	that	SCONJ
ftr-450	1263	57	the	the	DET
ftr-450	1263	58	regular	regular	ADJ
ftr-450	1263	59	annual	annual	ADJ
ftr-450	1263	60	insurance	insurance	NOUN
ftr-450	1263	61	premium	premium	NOUN
ftr-450	1263	62	is	be	AUX
ftr-450	1263	63	approximately	approximately	ADV
ftr-450	1263	64	1	1	NUM
ftr-450	1263	65	%	%	NOUN
ftr-450	1263	66	of	of	ADP
ftr-450	1263	67	the	the	DET
ftr-450	1263	68	investment	investment	NOUN
ftr-450	1263	69	return	return	NOUN
ftr-450	1263	70	.	.	PUNCT
ftr-450	1264	1	therefore	therefore	ADV
ftr-450	1264	2	,	,	PUNCT
ftr-450	1264	3	in	in	ADP
ftr-450	1264	4	that	that	DET
ftr-450	1264	5	year	year	NOUN
ftr-450	1264	6	,	,	PUNCT
ftr-450	1264	7	participants	participant	NOUN
ftr-450	1264	8	electing	elect	VERB
ftr-450	1264	9	defined	define	VERB
ftr-450	1264	10	contribution	contribution	NOUN
ftr-450	1264	11	plan	plan	NOUN
ftr-450	1264	12	insurance	insurance	NOUN
ftr-450	1264	13	would	would	AUX
ftr-450	1264	14	receive	receive	VERB
ftr-450	1264	15	a	a	DET
ftr-450	1264	16	less	less	ADJ
ftr-450	1264	17	234	234	NUM
ftr-450	1264	18	.	.	PUNCT
ftr-450	1265	1	the	the	DET
ftr-450	1265	2	after	after	ADP
ftr-450	1265	3	-	-	PUNCT
ftr-450	1265	4	premium	premium	NOUN
ftr-450	1265	5	rate	rate	NOUN
ftr-450	1265	6	of	of	ADP
ftr-450	1265	7	return	return	NOUN
ftr-450	1265	8	.	.	PUNCT
ftr-450	1266	1	235	235	NUM
ftr-450	1266	2	.	.	PUNCT
ftr-450	1267	1	the	the	DET
ftr-450	1267	2	annual	annual	ADJ
ftr-450	1267	3	hypothetical	hypothetical	ADJ
ftr-450	1267	4	rate	rate	NOUN
ftr-450	1267	5	of	of	ADP
ftr-450	1267	6	return	return	NOUN
ftr-450	1267	7	is	be	AUX
ftr-450	1267	8	based	base	VERB
ftr-450	1267	9	on	on	ADP
ftr-450	1267	10	the	the	DET
ftr-450	1267	11	average	average	ADJ
ftr-450	1267	12	rate	rate	NOUN
ftr-450	1267	13	of	of	ADP
ftr-450	1267	14	return	return	NOUN
ftr-450	1267	15	of	of	ADP
ftr-450	1267	16	the	the	DET
ftr-450	1267	17	hypothetical	hypothetical	ADJ
ftr-450	1267	18	account	account	NOUN
ftr-450	1267	19	for	for	ADP
ftr-450	1267	20	the	the	DET
ftr-450	1267	21	five	five	NUM
ftr-450	1267	22	prior	prior	ADJ
ftr-450	1267	23	years	year	NOUN
ftr-450	1267	24	.	.	PUNCT
ftr-450	1268	1	2000	2000	NUM
ftr-450	1268	2	]	]	PUNCT
ftr-450	1269	1	rethinking	rethink	VERB
ftr-450	1269	2	the	the	DET
ftr-450	1269	3	risk	risk	NOUN
ftr-450	1269	4	of	of	ADP
ftr-450	1269	5	defined	define	VERB
ftr-450	1269	6	contribution	contribution	NOUN
ftr-450	1269	7	plans	plan	VERB
ftr-450	1269	8	661	661	NUM
ftr-450	1269	9	than	than	ADP
ftr-450	1269	10	average	average	ADJ
ftr-450	1269	11	net	net	ADJ
ftr-450	1269	12	return	return	NOUN
ftr-450	1269	13	on	on	ADP
ftr-450	1269	14	their	their	PRON
ftr-450	1269	15	investments.236	investments.236	NOUN
ftr-450	1269	16	specifically	specifically	ADV
ftr-450	1269	17	,	,	PUNCT
ftr-450	1269	18	insured	insured	ADJ
ftr-450	1269	19	participants	participant	NOUN
ftr-450	1269	20	would	would	AUX
ftr-450	1269	21	receive	receive	VERB
ftr-450	1269	22	a	a	DET
ftr-450	1269	23	net	net	ADJ
ftr-450	1269	24	annual	annual	ADJ
ftr-450	1269	25	rate	rate	NOUN
ftr-450	1269	26	of	of	ADP
ftr-450	1269	27	return	return	NOUN
ftr-450	1269	28	of	of	ADP
ftr-450	1269	29	9	9	NUM
ftr-450	1269	30	%	%	NOUN
ftr-450	1269	31	,	,	PUNCT
ftr-450	1269	32	(	(	PUNCT
ftr-450	1269	33	a	a	DET
ftr-450	1269	34	10	10	NUM
ftr-450	1269	35	%	%	NOUN
ftr-450	1269	36	actual	actual	ADJ
ftr-450	1269	37	return	return	NOUN
ftr-450	1269	38	less	less	ADJ
ftr-450	1269	39	1	1	NUM
ftr-450	1269	40	%	%	NOUN
ftr-450	1269	41	paid	pay	VERB
ftr-450	1269	42	for	for	ADP
ftr-450	1269	43	the	the	DET
ftr-450	1269	44	premium	premium	NOUN
ftr-450	1269	45	)	)	PUNCT
ftr-450	1269	46	instead	instead	ADV
ftr-450	1269	47	of	of	ADP
ftr-450	1269	48	the	the	DET
ftr-450	1269	49	10	10	NUM
ftr-450	1269	50	%	%	NOUN
ftr-450	1269	51	annual	annual	ADJ
ftr-450	1269	52	return	return	NOUN
ftr-450	1269	53	that	that	PRON
ftr-450	1269	54	an	an	DET
ftr-450	1269	55	uninsured	uninsured	ADJ
ftr-450	1269	56	participant	participant	NOUN
ftr-450	1269	57	would	would	AUX
ftr-450	1269	58	receive.237	receive.237	VERB
ftr-450	1269	59	similarly	similarly	ADV
ftr-450	1269	60	,	,	PUNCT
ftr-450	1269	61	if	if	SCONJ
ftr-450	1269	62	the	the	DET
ftr-450	1269	63	market	market	NOUN
ftr-450	1269	64	suddenly	suddenly	ADV
ftr-450	1269	65	performed	perform	VERB
ftr-450	1269	66	better	well	ADV
ftr-450	1269	67	than	than	ADP
ftr-450	1269	68	average	average	ADJ
ftr-450	1269	69	,	,	PUNCT
ftr-450	1269	70	at	at	ADP
ftr-450	1269	71	12	12	NUM
ftr-450	1269	72	%	%	NOUN
ftr-450	1269	73	for	for	ADP
ftr-450	1269	74	example	example	NOUN
ftr-450	1269	75	,	,	PUNCT
ftr-450	1269	76	an	an	DET
ftr-450	1269	77	insured	insure	VERB
ftr-450	1269	78	participant	participant	NOUN
ftr-450	1269	79	would	would	AUX
ftr-450	1269	80	receive	receive	VERB
ftr-450	1269	81	a	a	DET
ftr-450	1269	82	lower	low	ADJ
ftr-450	1269	83	net	net	ADJ
ftr-450	1269	84	rate	rate	NOUN
ftr-450	1269	85	of	of	ADP
ftr-450	1269	86	return	return	NOUN
ftr-450	1269	87	.	.	PUNCT
ftr-450	1270	1	if	if	SCONJ
ftr-450	1270	2	the	the	DET
ftr-450	1270	3	market	market	NOUN
ftr-450	1270	4	suddenly	suddenly	ADV
ftr-450	1270	5	performed	perform	VERB
ftr-450	1270	6	substantially	substantially	ADV
ftr-450	1270	7	worse	bad	ADJ
ftr-450	1270	8	than	than	ADP
ftr-450	1270	9	average	average	ADJ
ftr-450	1270	10	,	,	PUNCT
ftr-450	1270	11	however	however	ADV
ftr-450	1270	12	,	,	PUNCT
ftr-450	1270	13	the	the	DET
ftr-450	1270	14	insured	insured	ADJ
ftr-450	1270	15	participant	participant	NOUN
ftr-450	1270	16	would	would	AUX
ftr-450	1270	17	receive	receive	VERB
ftr-450	1270	18	a	a	DET
ftr-450	1270	19	greater	great	ADJ
ftr-450	1270	20	than	than	ADP
ftr-450	1270	21	average	average	ADJ
ftr-450	1270	22	investment	investment	NOUN
ftr-450	1270	23	return	return	NOUN
ftr-450	1270	24	.	.	PUNCT
ftr-450	1271	1	for	for	ADP
ftr-450	1271	2	example	example	NOUN
ftr-450	1271	3	,	,	PUNCT
ftr-450	1271	4	assume	assume	VERB
ftr-450	1271	5	that	that	SCONJ
ftr-450	1271	6	the	the	DET
ftr-450	1271	7	annual	annual	ADJ
ftr-450	1271	8	composite	composite	ADJ
ftr-450	1271	9	investment	investment	NOUN
ftr-450	1271	10	return	return	NOUN
ftr-450	1271	11	fell	fall	VERB
ftr-450	1271	12	to	to	ADP
ftr-450	1271	13	7	7	NUM
ftr-450	1271	14	%	%	NOUN
ftr-450	1271	15	in	in	ADP
ftr-450	1271	16	the	the	DET
ftr-450	1271	17	next	next	ADJ
ftr-450	1271	18	year	year	NOUN
ftr-450	1271	19	,	,	PUNCT
ftr-450	1271	20	and	and	CCONJ
ftr-450	1271	21	the	the	DET
ftr-450	1271	22	annual	annual	ADJ
ftr-450	1271	23	hypothetical	hypothetical	ADJ
ftr-450	1271	24	guaranteed	guarantee	VERB
ftr-450	1271	25	rate	rate	NOUN
ftr-450	1271	26	of	of	ADP
ftr-450	1271	27	return	return	NOUN
ftr-450	1271	28	was	be	AUX
ftr-450	1271	29	92	92	NUM
ftr-450	1271	30	%	%	NOUN
ftr-450	1271	31	.	.	PUNCT
ftr-450	1272	1	the	the	DET
ftr-450	1272	2	insured	insure	VERB
ftr-450	1272	3	participants	participant	NOUN
ftr-450	1272	4	in	in	ADP
ftr-450	1272	5	that	that	DET
ftr-450	1272	6	year	year	NOUN
ftr-450	1272	7	would	would	AUX
ftr-450	1272	8	receive	receive	VERB
ftr-450	1272	9	a	a	DET
ftr-450	1272	10	net	net	ADJ
ftr-450	1272	11	investment	investment	NOUN
ftr-450	1272	12	return	return	NOUN
ftr-450	1272	13	of	of	ADP
ftr-450	1272	14	82	82	NUM
ftr-450	1272	15	%	%	NOUN
ftr-450	1272	16	,	,	PUNCT
ftr-450	1272	17	which	which	PRON
ftr-450	1272	18	is	be	AUX
ftr-450	1272	19	12	12	NUM
ftr-450	1272	20	%	%	NOUN
ftr-450	1272	21	above	above	ADP
ftr-450	1272	22	the	the	DET
ftr-450	1272	23	uninsured	uninsured	ADJ
ftr-450	1272	24	participant	participant	NOUN
ftr-450	1273	1	=	=	SYM
ftr-450	1273	2	s	s	PART
ftr-450	1273	3	investment	investment	NOUN
ftr-450	1273	4	return	return	NOUN
ftr-450	1273	5	.	.	PUNCT
ftr-450	1274	1	3	3	X
ftr-450	1274	2	.	.	X
ftr-450	1274	3	noncompliant	noncompliant	ADJ
ftr-450	1274	4	investment	investment	NOUN
ftr-450	1274	5	allocations.cfor	allocations.cfor	ADP
ftr-450	1274	6	the	the	DET
ftr-450	1274	7	regular	regular	ADJ
ftr-450	1274	8	premium	premium	NOUN
ftr-450	1274	9	amount	amount	NOUN
ftr-450	1274	10	,	,	PUNCT
ftr-450	1274	11	insurance	insurance	NOUN
ftr-450	1274	12	protection	protection	NOUN
ftr-450	1274	13	would	would	AUX
ftr-450	1274	14	be	be	AUX
ftr-450	1274	15	available	available	ADJ
ftr-450	1274	16	to	to	ADP
ftr-450	1274	17	individuals	individual	NOUN
ftr-450	1274	18	who	who	PRON
ftr-450	1274	19	seek	seek	VERB
ftr-450	1274	20	average	average	ADJ
ftr-450	1274	21	returns	return	NOUN
ftr-450	1274	22	by	by	ADP
ftr-450	1274	23	means	mean	NOUN
ftr-450	1274	24	of	of	ADP
ftr-450	1274	25	the	the	DET
ftr-450	1274	26	diversification	diversification	NOUN
ftr-450	1274	27	formula	formula	NOUN
ftr-450	1274	28	.	.	PUNCT
ftr-450	1275	1	an	an	DET
ftr-450	1275	2	average	average	ADJ
ftr-450	1275	3	rate	rate	NOUN
ftr-450	1275	4	of	of	ADP
ftr-450	1275	5	return	return	NOUN
ftr-450	1275	6	would	would	AUX
ftr-450	1275	7	be	be	AUX
ftr-450	1275	8	guaranteed	guarantee	VERB
ftr-450	1275	9	to	to	ADP
ftr-450	1275	10	individuals	individual	NOUN
ftr-450	1275	11	who	who	PRON
ftr-450	1275	12	take	take	VERB
ftr-450	1275	13	substantially	substantially	ADV
ftr-450	1275	14	lower	low	ADJ
ftr-450	1275	15	than	than	ADP
ftr-450	1275	16	average	average	ADJ
ftr-450	1275	17	risks	risk	NOUN
ftr-450	1275	18	,	,	PUNCT
ftr-450	1275	19	but	but	CCONJ
ftr-450	1275	20	only	only	ADV
ftr-450	1275	21	if	if	SCONJ
ftr-450	1275	22	they	they	PRON
ftr-450	1275	23	were	be	AUX
ftr-450	1275	24	charged	charge	VERB
ftr-450	1275	25	an	an	DET
ftr-450	1275	26	additional	additional	ADJ
ftr-450	1275	27	risk	risk	NOUN
ftr-450	1275	28	related	relate	VERB
ftr-450	1275	29	premium	premium	NOUN
ftr-450	1275	30	.	.	PUNCT
ftr-450	1276	1	the	the	DET
ftr-450	1276	2	additional	additional	ADJ
ftr-450	1276	3	premium	premium	NOUN
ftr-450	1276	4	would	would	AUX
ftr-450	1276	5	be	be	AUX
ftr-450	1276	6	economically	economically	ADV
ftr-450	1276	7	derived	derive	VERB
ftr-450	1276	8	to	to	PART
ftr-450	1276	9	reflect	reflect	VERB
ftr-450	1276	10	the	the	DET
ftr-450	1276	11	increased	increase	VERB
ftr-450	1276	12	likelihood	likelihood	NOUN
ftr-450	1276	13	that	that	SCONJ
ftr-450	1276	14	such	such	DET
ftr-450	1276	15	an	an	DET
ftr-450	1276	16	account	account	NOUN
ftr-450	1276	17	would	would	AUX
ftr-450	1276	18	earn	earn	VERB
ftr-450	1276	19	significantly	significantly	ADV
ftr-450	1276	20	less	less	ADJ
ftr-450	1276	21	than	than	ADP
ftr-450	1276	22	the	the	DET
ftr-450	1276	23	minimum	minimum	ADJ
ftr-450	1276	24	guaranteed	guarantee	VERB
ftr-450	1276	25	rate	rate	NOUN
ftr-450	1276	26	of	of	ADP
ftr-450	1276	27	return	return	NOUN
ftr-450	1276	28	.	.	PUNCT
ftr-450	1277	1	therefore	therefore	ADV
ftr-450	1277	2	,	,	PUNCT
ftr-450	1277	3	paying	pay	VERB
ftr-450	1277	4	higher	high	ADJ
ftr-450	1277	5	premiums	premium	NOUN
ftr-450	1277	6	for	for	ADP
ftr-450	1277	7	below	below	ADP
ftr-450	1277	8	-	-	PUNCT
ftr-450	1277	9	average	average	ADJ
ftr-450	1277	10	risk	risk	NOUN
ftr-450	1277	11	allocations	allocation	NOUN
ftr-450	1277	12	,	,	PUNCT
ftr-450	1277	13	could	could	AUX
ftr-450	1277	14	be	be	AUX
ftr-450	1277	15	viewed	view	VERB
ftr-450	1277	16	as	as	ADP
ftr-450	1277	17	functionally	functionally	ADV
ftr-450	1277	18	equivalent	equivalent	ADJ
ftr-450	1277	19	to	to	ADP
ftr-450	1277	20	a	a	DET
ftr-450	1277	21	participant	participant	NOUN
ftr-450	1277	22	investing	invest	VERB
ftr-450	1277	23	their	their	PRON
ftr-450	1277	24	funds	fund	NOUN
ftr-450	1277	25	more	more	ADJ
ftr-450	1277	26	aggressively.238	aggressively.238	NOUN
ftr-450	1277	27	as	as	ADP
ftr-450	1277	28	a	a	DET
ftr-450	1277	29	result	result	NOUN
ftr-450	1277	30	,	,	PUNCT
ftr-450	1277	31	in	in	ADP
ftr-450	1277	32	this	this	DET
ftr-450	1277	33	situation	situation	NOUN
ftr-450	1277	34	,	,	PUNCT
ftr-450	1277	35	defined	define	VERB
ftr-450	1277	36	contribution	contribution	NOUN
ftr-450	1277	37	plan	plan	NOUN
ftr-450	1277	38	insurance	insurance	NOUN
ftr-450	1277	39	would	would	AUX
ftr-450	1277	40	not	not	PART
ftr-450	1277	41	only	only	ADV
ftr-450	1277	42	guarantee	guarantee	VERB
ftr-450	1277	43	some	some	DET
ftr-450	1277	44	level	level	NOUN
ftr-450	1277	45	of	of	ADP
ftr-450	1277	46	protection	protection	NOUN
ftr-450	1277	47	for	for	ADP
ftr-450	1277	48	accrued	accrue	VERB
ftr-450	1277	49	retirement	retirement	NOUN
ftr-450	1277	50	benefits	benefit	NOUN
ftr-450	1277	51	in	in	ADP
ftr-450	1277	52	defined	define	VERB
ftr-450	1277	53	contribution	contribution	NOUN
ftr-450	1277	54	plans	plan	NOUN
ftr-450	1277	55	,	,	PUNCT
ftr-450	1277	56	but	but	CCONJ
ftr-450	1277	57	also	also	ADV
ftr-450	1277	58	would	would	AUX
ftr-450	1277	59	help	help	VERB
ftr-450	1277	60	to	to	PART
ftr-450	1277	61	solve	solve	VERB
ftr-450	1277	62	the	the	DET
ftr-450	1277	63	problem	problem	NOUN
ftr-450	1277	64	of	of	ADP
ftr-450	1277	65	overly	overly	ADV
ftr-450	1277	66	conservative	conservative	ADJ
ftr-450	1277	67	investment	investment	NOUN
ftr-450	1277	68	practices.239	practices.239	VERB
ftr-450	1277	69	to	to	PART
ftr-450	1277	70	illustrate	illustrate	VERB
ftr-450	1277	71	,	,	PUNCT
ftr-450	1277	72	assume	assume	VERB
ftr-450	1277	73	the	the	DET
ftr-450	1277	74	same	same	ADJ
ftr-450	1277	75	facts	fact	NOUN
ftr-450	1277	76	in	in	ADP
ftr-450	1277	77	the	the	DET
ftr-450	1277	78	example	example	NOUN
ftr-450	1277	79	above	above	ADP
ftr-450	1277	80	in	in	ADP
ftr-450	1277	81	which	which	PRON
ftr-450	1277	82	the	the	DET
ftr-450	1277	83	annual	annual	ADJ
ftr-450	1277	84	guaranteed	guarantee	VERB
ftr-450	1277	85	rate	rate	NOUN
ftr-450	1277	86	of	of	ADP
ftr-450	1277	87	return	return	NOUN
ftr-450	1277	88	is	be	AUX
ftr-450	1277	89	92	92	NUM
ftr-450	1277	90	%	%	NOUN
ftr-450	1277	91	,	,	PUNCT
ftr-450	1277	92	and	and	CCONJ
ftr-450	1277	93	the	the	DET
ftr-450	1277	94	average	average	ADJ
ftr-450	1277	95	composite	composite	ADJ
ftr-450	1277	96	rate	rate	NOUN
ftr-450	1277	97	of	of	ADP
ftr-450	1277	98	return	return	NOUN
ftr-450	1277	99	for	for	ADP
ftr-450	1277	100	a	a	DET
ftr-450	1277	101	diversified	diversified	ADJ
ftr-450	1277	102	portfolio	portfolio	NOUN
ftr-450	1277	103	is	be	AUX
ftr-450	1277	104	10	10	NUM
ftr-450	1277	105	%	%	NOUN
ftr-450	1277	106	.	.	PUNCT
ftr-450	1278	1	further	far	ADV
ftr-450	1278	2	assume	assume	VERB
ftr-450	1278	3	that	that	SCONJ
ftr-450	1278	4	a	a	DET
ftr-450	1278	5	conservative	conservative	ADJ
ftr-450	1278	6	investment	investment	NOUN
ftr-450	1278	7	strategy	strategy	NOUN
ftr-450	1278	8	yields	yield	VERB
ftr-450	1278	9	2	2	NUM
ftr-450	1278	10	%	%	NOUN
ftr-450	1278	11	below	below	ADP
ftr-450	1278	12	the	the	DET
ftr-450	1278	13	average	average	ADJ
ftr-450	1278	14	market	market	NOUN
ftr-450	1278	15	return	return	NOUN
ftr-450	1278	16	,	,	PUNCT
ftr-450	1278	17	or	or	CCONJ
ftr-450	1278	18	8	8	NUM
ftr-450	1278	19	%	%	NOUN
ftr-450	1278	20	in	in	ADP
ftr-450	1278	21	this	this	DET
ftr-450	1278	22	236	236	NUM
ftr-450	1278	23	.	.	PUNCT
ftr-450	1279	1	this	this	PRON
ftr-450	1279	2	assumes	assume	VERB
ftr-450	1279	3	that	that	SCONJ
ftr-450	1279	4	the	the	DET
ftr-450	1279	5	annual	annual	ADJ
ftr-450	1279	6	guaranteed	guarantee	VERB
ftr-450	1279	7	hypothetical	hypothetical	ADJ
ftr-450	1279	8	rate	rate	NOUN
ftr-450	1279	9	of	of	ADP
ftr-450	1279	10	return	return	NOUN
ftr-450	1279	11	is	be	AUX
ftr-450	1279	12	less	less	ADJ
ftr-450	1279	13	than	than	ADP
ftr-450	1279	14	10	10	NUM
ftr-450	1279	15	%	%	NOUN
ftr-450	1279	16	.	.	PUNCT
ftr-450	1280	1	237	237	NUM
ftr-450	1280	2	.	.	PUNCT
ftr-450	1281	1	the	the	DET
ftr-450	1281	2	annual	annual	ADJ
ftr-450	1281	3	guaranteed	guarantee	VERB
ftr-450	1281	4	hypothetical	hypothetical	ADJ
ftr-450	1281	5	rate	rate	NOUN
ftr-450	1281	6	of	of	ADP
ftr-450	1281	7	return	return	NOUN
ftr-450	1281	8	would	would	AUX
ftr-450	1281	9	be	be	AUX
ftr-450	1281	10	10	10	NUM
ftr-450	1281	11	%	%	NOUN
ftr-450	1281	12	minus	minus	ADP
ftr-450	1281	13	1	1	NUM
ftr-450	1281	14	%	%	NOUN
ftr-450	1281	15	for	for	ADP
ftr-450	1281	16	the	the	DET
ftr-450	1281	17	premium	premium	NOUN
ftr-450	1281	18	payment	payment	NOUN
ftr-450	1281	19	,	,	PUNCT
ftr-450	1281	20	or	or	CCONJ
ftr-450	1281	21	9	9	NUM
ftr-450	1281	22	%	%	NOUN
ftr-450	1281	23	.	.	PUNCT
ftr-450	1282	1	238	238	NUM
ftr-450	1282	2	.	.	PUNCT
ftr-450	1283	1	for	for	ADP
ftr-450	1283	2	simplicity	simplicity	NOUN
ftr-450	1283	3	,	,	PUNCT
ftr-450	1283	4	it	it	PRON
ftr-450	1283	5	is	be	AUX
ftr-450	1283	6	assumed	assume	VERB
ftr-450	1283	7	that	that	SCONJ
ftr-450	1283	8	the	the	DET
ftr-450	1283	9	participant	participant	NOUN
ftr-450	1283	10	is	be	AUX
ftr-450	1283	11	100	100	NUM
ftr-450	1283	12	%	%	NOUN
ftr-450	1283	13	invested	invest	VERB
ftr-450	1283	14	in	in	ADP
ftr-450	1283	15	stable	stable	ADJ
ftr-450	1283	16	-	-	PUNCT
ftr-450	1283	17	valued	value	VERB
ftr-450	1283	18	instruments	instrument	NOUN
ftr-450	1283	19	;	;	PUNCT
ftr-450	1283	20	however	however	ADV
ftr-450	1283	21	,	,	PUNCT
ftr-450	1283	22	if	if	SCONJ
ftr-450	1283	23	a	a	DET
ftr-450	1283	24	participant	participant	NOUN
ftr-450	1283	25	invested	invest	VERB
ftr-450	1283	26	100	100	NUM
ftr-450	1283	27	%	%	NOUN
ftr-450	1283	28	in	in	ADP
ftr-450	1283	29	stable	stable	ADJ
ftr-450	1283	30	-	-	PUNCT
ftr-450	1283	31	value	value	NOUN
ftr-450	1283	32	instruments	instrument	NOUN
ftr-450	1283	33	,	,	PUNCT
ftr-450	1283	34	it	it	PRON
ftr-450	1283	35	would	would	AUX
ftr-450	1283	36	appear	appear	VERB
ftr-450	1283	37	to	to	PART
ftr-450	1283	38	be	be	AUX
ftr-450	1283	39	unnecessary	unnecessary	ADJ
ftr-450	1283	40	to	to	PART
ftr-450	1283	41	provide	provide	VERB
ftr-450	1283	42	insurance	insurance	NOUN
ftr-450	1283	43	protection	protection	NOUN
ftr-450	1283	44	as	as	SCONJ
ftr-450	1283	45	the	the	DET
ftr-450	1283	46	assets	asset	NOUN
ftr-450	1283	47	would	would	AUX
ftr-450	1283	48	not	not	PART
ftr-450	1283	49	be	be	AUX
ftr-450	1283	50	exposed	expose	VERB
ftr-450	1283	51	to	to	ADP
ftr-450	1283	52	very	very	ADV
ftr-450	1283	53	much	much	ADJ
ftr-450	1283	54	risk	risk	NOUN
ftr-450	1283	55	.	.	PUNCT
ftr-450	1284	1	thus	thus	ADV
ftr-450	1284	2	,	,	PUNCT
ftr-450	1284	3	it	it	PRON
ftr-450	1284	4	would	would	AUX
ftr-450	1284	5	be	be	AUX
ftr-450	1284	6	more	more	ADV
ftr-450	1284	7	likely	likely	ADJ
ftr-450	1284	8	that	that	SCONJ
ftr-450	1284	9	the	the	DET
ftr-450	1284	10	participant	participant	NOUN
ftr-450	1284	11	invested	invest	VERB
ftr-450	1284	12	somewhere	somewhere	ADV
ftr-450	1284	13	between	between	ADP
ftr-450	1284	14	100	100	NUM
ftr-450	1284	15	%	%	NOUN
ftr-450	1284	16	and	and	CCONJ
ftr-450	1284	17	the	the	DET
ftr-450	1284	18	prescribed	prescribed	ADJ
ftr-450	1284	19	percentage	percentage	NOUN
ftr-450	1284	20	for	for	ADP
ftr-450	1284	21	stable	stable	ADJ
ftr-450	1284	22	-	-	PUNCT
ftr-450	1284	23	valued	value	VERB
ftr-450	1284	24	instruments	instrument	NOUN
ftr-450	1284	25	.	.	PUNCT
ftr-450	1285	1	239	239	NUM
ftr-450	1285	2	.	.	PUNCT
ftr-450	1286	1	see	see	VERB
ftr-450	1286	2	supra	supra	PROPN
ftr-450	1286	3	part	part	NOUN
ftr-450	1286	4	ii.c.1	ii.c.1	NOUN
ftr-450	1286	5	.	.	PUNCT
ftr-450	1287	1	662	662	NUM
ftr-450	1287	2	florida	florida	PROPN
ftr-450	1287	3	tax	tax	NOUN
ftr-450	1287	4	review	review	NOUN
ftr-450	1287	5	[	[	X
ftr-450	1287	6	vol	vol	NOUN
ftr-450	1287	7	.	.	PUNCT
ftr-450	1288	1	4:9	4:9	NUM
ftr-450	1288	2	particular	particular	ADJ
ftr-450	1288	3	year	year	NOUN
ftr-450	1288	4	.	.	PUNCT
ftr-450	1289	1	also	also	ADV
ftr-450	1289	2	assume	assume	VERB
ftr-450	1289	3	that	that	SCONJ
ftr-450	1289	4	the	the	DET
ftr-450	1289	5	additional	additional	ADJ
ftr-450	1289	6	insurance	insurance	NOUN
ftr-450	1289	7	premium	premium	NOUN
ftr-450	1289	8	charged	charge	VERB
ftr-450	1289	9	for	for	ADP
ftr-450	1289	10	conservatively	conservatively	ADV
ftr-450	1289	11	invested	invest	VERB
ftr-450	1289	12	portfolios	portfolio	NOUN
ftr-450	1289	13	is	be	AUX
ftr-450	1289	14	2	2	NUM
ftr-450	1289	15	%	%	NOUN
ftr-450	1289	16	of	of	ADP
ftr-450	1289	17	the	the	DET
ftr-450	1289	18	average	average	ADJ
ftr-450	1289	19	investment	investment	NOUN
ftr-450	1289	20	return	return	NOUN
ftr-450	1289	21	.	.	PUNCT
ftr-450	1290	1	accordingly	accordingly	ADV
ftr-450	1290	2	,	,	PUNCT
ftr-450	1290	3	under	under	ADP
ftr-450	1290	4	normal	normal	ADJ
ftr-450	1290	5	market	market	NOUN
ftr-450	1290	6	conditions	condition	NOUN
ftr-450	1290	7	,	,	PUNCT
ftr-450	1290	8	a	a	PRON
ftr-450	1290	9	conservatively	conservatively	ADV
ftr-450	1290	10	invested	invest	VERB
ftr-450	1290	11	,	,	PUNCT
ftr-450	1290	12	insured	insured	ADJ
ftr-450	1290	13	participants	participant	NOUN
ftr-450	1290	14	would	would	AUX
ftr-450	1290	15	receive	receive	VERB
ftr-450	1290	16	a	a	DET
ftr-450	1290	17	net	net	ADJ
ftr-450	1290	18	investment	investment	NOUN
ftr-450	1290	19	return	return	NOUN
ftr-450	1290	20	of	of	ADP
ftr-450	1290	21	72	72	NUM
ftr-450	1290	22	%	%	NOUN
ftr-450	1290	23	,	,	PUNCT
ftr-450	1290	24	which	which	PRON
ftr-450	1290	25	is	be	AUX
ftr-450	1290	26	22	22	NUM
ftr-450	1290	27	%	%	NOUN
ftr-450	1290	28	less	less	ADJ
ftr-450	1290	29	than	than	ADP
ftr-450	1290	30	an	an	DET
ftr-450	1290	31	uninsured	uninsured	ADJ
ftr-450	1290	32	average	average	ADJ
ftr-450	1290	33	return	return	NOUN
ftr-450	1290	34	,	,	PUNCT
ftr-450	1290	35	and	and	CCONJ
ftr-450	1290	36	2	2	NUM
ftr-450	1290	37	%	%	NOUN
ftr-450	1290	38	less	less	ADJ
ftr-450	1290	39	than	than	SCONJ
ftr-450	1290	40	she	she	PRON
ftr-450	1290	41	would	would	AUX
ftr-450	1290	42	have	have	AUX
ftr-450	1290	43	received	receive	VERB
ftr-450	1290	44	had	have	AUX
ftr-450	1290	45	she	she	PRON
ftr-450	1290	46	not	not	PART
ftr-450	1290	47	been	be	AUX
ftr-450	1290	48	insured	insure	VERB
ftr-450	1290	49	and	and	CCONJ
ftr-450	1290	50	had	have	AUX
ftr-450	1290	51	invested	invest	VERB
ftr-450	1290	52	conservatively.240	conservatively.240	NOUN
ftr-450	1290	53	however	however	ADV
ftr-450	1290	54	,	,	PUNCT
ftr-450	1290	55	assuming	assume	VERB
ftr-450	1290	56	the	the	DET
ftr-450	1290	57	same	same	ADJ
ftr-450	1290	58	2	2	NUM
ftr-450	1290	59	%	%	NOUN
ftr-450	1290	60	differential	differential	NOUN
ftr-450	1290	61	between	between	ADP
ftr-450	1290	62	average	average	ADJ
ftr-450	1290	63	risk	risk	NOUN
ftr-450	1290	64	and	and	CCONJ
ftr-450	1290	65	below	below	ADP
ftr-450	1290	66	average	average	ADJ
ftr-450	1290	67	risk	risk	NOUN
ftr-450	1290	68	portfolios	portfolio	NOUN
ftr-450	1290	69	used	use	VERB
ftr-450	1290	70	above	above	ADV
ftr-450	1290	71	,	,	PUNCT
ftr-450	1290	72	if	if	SCONJ
ftr-450	1290	73	the	the	DET
ftr-450	1290	74	market	market	NOUN
ftr-450	1290	75	performed	perform	VERB
ftr-450	1290	76	substantially	substantially	ADV
ftr-450	1290	77	worse	bad	ADJ
ftr-450	1290	78	than	than	ADP
ftr-450	1290	79	average	average	ADJ
ftr-450	1290	80	,	,	PUNCT
ftr-450	1290	81	at	at	ADP
ftr-450	1290	82	7	7	NUM
ftr-450	1290	83	%	%	NOUN
ftr-450	1290	84	for	for	ADP
ftr-450	1290	85	example	example	NOUN
ftr-450	1290	86	,	,	PUNCT
ftr-450	1290	87	the	the	DET
ftr-450	1290	88	under	under	ADP
ftr-450	1290	89	diversified	diversified	ADJ
ftr-450	1290	90	uninsured	uninsured	ADJ
ftr-450	1290	91	portfolio	portfolio	NOUN
ftr-450	1290	92	would	would	AUX
ftr-450	1290	93	yield	yield	VERB
ftr-450	1290	94	only	only	ADV
ftr-450	1290	95	a	a	DET
ftr-450	1290	96	5	5	NUM
ftr-450	1290	97	%	%	NOUN
ftr-450	1290	98	rate	rate	NOUN
ftr-450	1290	99	of	of	ADP
ftr-450	1290	100	return	return	NOUN
ftr-450	1290	101	.	.	PUNCT
ftr-450	1291	1	if	if	SCONJ
ftr-450	1291	2	it	it	PRON
ftr-450	1291	3	is	be	AUX
ftr-450	1291	4	assumed	assume	VERB
ftr-450	1291	5	that	that	SCONJ
ftr-450	1291	6	the	the	DET
ftr-450	1291	7	guaranteed	guarantee	VERB
ftr-450	1291	8	annual	annual	ADJ
ftr-450	1291	9	rate	rate	NOUN
ftr-450	1291	10	of	of	ADP
ftr-450	1291	11	return	return	NOUN
ftr-450	1291	12	is	be	AUX
ftr-450	1291	13	92	92	NUM
ftr-450	1291	14	%	%	NOUN
ftr-450	1291	15	,	,	PUNCT
ftr-450	1291	16	the	the	DET
ftr-450	1291	17	insured	insure	VERB
ftr-450	1291	18	participant	participant	NOUN
ftr-450	1291	19	would	would	AUX
ftr-450	1291	20	receive	receive	VERB
ftr-450	1291	21	a	a	DET
ftr-450	1291	22	net	net	ADJ
ftr-450	1291	23	investment	investment	NOUN
ftr-450	1291	24	return	return	NOUN
ftr-450	1291	25	of	of	ADP
ftr-450	1291	26	72	72	NUM
ftr-450	1291	27	%	%	NOUN
ftr-450	1291	28	,	,	PUNCT
ftr-450	1291	29	which	which	PRON
ftr-450	1291	30	is	be	AUX
ftr-450	1291	31	22	22	NUM
ftr-450	1291	32	%	%	NOUN
ftr-450	1291	33	more	more	ADJ
ftr-450	1291	34	than	than	ADP
ftr-450	1291	35	the	the	DET
ftr-450	1291	36	uninsured	uninsured	ADJ
ftr-450	1291	37	conservative	conservative	ADJ
ftr-450	1291	38	investor	investor	NOUN
ftr-450	1291	39	,	,	PUNCT
ftr-450	1291	40	and	and	CCONJ
ftr-450	1291	41	2	2	NUM
ftr-450	1291	42	%	%	NOUN
ftr-450	1291	43	more	more	ADJ
ftr-450	1291	44	than	than	ADP
ftr-450	1291	45	the	the	DET
ftr-450	1291	46	uninsured	uninsured	ADJ
ftr-450	1291	47	average	average	ADJ
ftr-450	1291	48	risk	risk	NOUN
ftr-450	1291	49	investor.241	investor.241	VERB
ftr-450	1291	50	thus	thus	ADV
ftr-450	1291	51	,	,	PUNCT
ftr-450	1291	52	under	under	ADP
ftr-450	1291	53	the	the	DET
ftr-450	1291	54	proposed	propose	VERB
ftr-450	1291	55	defined	define	VERB
ftr-450	1291	56	contribution	contribution	NOUN
ftr-450	1291	57	plan	plan	NOUN
ftr-450	1291	58	insurance	insurance	NOUN
ftr-450	1291	59	model	model	NOUN
ftr-450	1291	60	,	,	PUNCT
ftr-450	1291	61	there	there	PRON
ftr-450	1291	62	are	be	VERB
ftr-450	1291	63	incentives	incentive	NOUN
ftr-450	1291	64	for	for	ADP
ftr-450	1291	65	both	both	CCONJ
ftr-450	1291	66	the	the	DET
ftr-450	1291	67	average	average	ADJ
ftr-450	1291	68	risk	risk	NOUN
ftr-450	1291	69	taker	taker	NOUN
ftr-450	1291	70	as	as	ADV
ftr-450	1291	71	well	well	ADV
ftr-450	1291	72	as	as	ADP
ftr-450	1291	73	the	the	DET
ftr-450	1291	74	less	less	ADJ
ftr-450	1291	75	than	than	ADP
ftr-450	1291	76	average	average	ADJ
ftr-450	1291	77	risk	risk	NOUN
ftr-450	1291	78	taker	taker	NOUN
ftr-450	1291	79	to	to	PART
ftr-450	1291	80	insure	insure	VERB
ftr-450	1291	81	against	against	ADP
ftr-450	1291	82	the	the	DET
ftr-450	1291	83	risk	risk	NOUN
ftr-450	1291	84	of	of	ADP
ftr-450	1291	85	market	market	NOUN
ftr-450	1291	86	fluctuations	fluctuation	NOUN
ftr-450	1291	87	.	.	PUNCT
ftr-450	1292	1	insurance	insurance	NOUN
ftr-450	1292	2	protection	protection	NOUN
ftr-450	1292	3	for	for	ADP
ftr-450	1292	4	the	the	DET
ftr-450	1292	5	regular	regular	ADJ
ftr-450	1292	6	premium	premium	NOUN
ftr-450	1292	7	amount	amount	NOUN
ftr-450	1292	8	would	would	AUX
ftr-450	1292	9	not	not	PART
ftr-450	1292	10	be	be	AUX
ftr-450	1292	11	available	available	ADJ
ftr-450	1292	12	to	to	ADP
ftr-450	1292	13	those	those	PRON
ftr-450	1292	14	who	who	PRON
ftr-450	1292	15	take	take	VERB
ftr-450	1292	16	greater	great	ADJ
ftr-450	1292	17	than	than	ADP
ftr-450	1292	18	average	average	ADJ
ftr-450	1292	19	risk	risk	NOUN
ftr-450	1292	20	with	with	ADP
ftr-450	1292	21	respect	respect	NOUN
ftr-450	1292	22	to	to	ADP
ftr-450	1292	23	either	either	PRON
ftr-450	1292	24	investment	investment	NOUN
ftr-450	1292	25	category	category	NOUN
ftr-450	1292	26	or	or	CCONJ
ftr-450	1292	27	risk	risk	NOUN
ftr-450	1292	28	classification	classification	NOUN
ftr-450	1292	29	,	,	PUNCT
ftr-450	1292	30	unless	unless	SCONJ
ftr-450	1292	31	they	they	PRON
ftr-450	1292	32	demonstrated	demonstrate	VERB
ftr-450	1292	33	that	that	SCONJ
ftr-450	1292	34	special	special	ADJ
ftr-450	1292	35	circumstances	circumstance	NOUN
ftr-450	1292	36	warranted	warrant	VERB
ftr-450	1292	37	a	a	DET
ftr-450	1292	38	deviation	deviation	NOUN
ftr-450	1292	39	from	from	ADP
ftr-450	1292	40	the	the	DET
ftr-450	1292	41	prescribed	prescribed	ADJ
ftr-450	1292	42	diversification	diversification	NOUN
ftr-450	1292	43	standard	standard	NOUN
ftr-450	1292	44	.	.	PUNCT
ftr-450	1293	1	for	for	ADP
ftr-450	1293	2	example	example	NOUN
ftr-450	1293	3	,	,	PUNCT
ftr-450	1293	4	again	again	ADV
ftr-450	1293	5	assuming	assume	VERB
ftr-450	1293	6	that	that	SCONJ
ftr-450	1293	7	the	the	DET
ftr-450	1293	8	safe	safe	ADJ
ftr-450	1293	9	harbor	harbor	NOUN
ftr-450	1293	10	formula	formula	NOUN
ftr-450	1293	11	were	be	AUX
ftr-450	1293	12	60	60	NUM
ftr-450	1293	13	%	%	NOUN
ftr-450	1293	14	stocks	stock	NOUN
ftr-450	1293	15	,	,	PUNCT
ftr-450	1293	16	35	35	NUM
ftr-450	1293	17	%	%	NOUN
ftr-450	1293	18	bonds	bond	NOUN
ftr-450	1293	19	,	,	PUNCT
ftr-450	1293	20	and	and	CCONJ
ftr-450	1293	21	15	15	NUM
ftr-450	1293	22	%	%	NOUN
ftr-450	1293	23	stable	stable	ADJ
ftr-450	1293	24	-	-	PUNCT
ftr-450	1293	25	value	value	NOUN
ftr-450	1293	26	instruments	instrument	NOUN
ftr-450	1293	27	,	,	PUNCT
ftr-450	1293	28	a	a	DET
ftr-450	1293	29	participant	participant	NOUN
ftr-450	1293	30	very	very	ADV
ftr-450	1293	31	close	close	ADV
ftr-450	1293	32	to	to	ADP
ftr-450	1293	33	retirement	retirement	NOUN
ftr-450	1293	34	who	who	PRON
ftr-450	1293	35	invested	invest	VERB
ftr-450	1293	36	85	85	NUM
ftr-450	1293	37	%	%	NOUN
ftr-450	1293	38	in	in	ADP
ftr-450	1293	39	stable	stable	ADJ
ftr-450	1293	40	-	-	PUNCT
ftr-450	1293	41	value	value	NOUN
ftr-450	1293	42	instruments	instrument	NOUN
ftr-450	1293	43	and	and	CCONJ
ftr-450	1293	44	15	15	NUM
ftr-450	1293	45	%	%	NOUN
ftr-450	1293	46	in	in	ADP
ftr-450	1293	47	bonds	bond	NOUN
ftr-450	1293	48	,	,	PUNCT
ftr-450	1293	49	could	could	AUX
ftr-450	1293	50	still	still	ADV
ftr-450	1293	51	be	be	AUX
ftr-450	1293	52	eligible	eligible	ADJ
ftr-450	1293	53	for	for	ADP
ftr-450	1293	54	insurance	insurance	NOUN
ftr-450	1293	55	protection	protection	NOUN
ftr-450	1293	56	at	at	ADP
ftr-450	1293	57	the	the	DET
ftr-450	1293	58	regular	regular	ADJ
ftr-450	1293	59	rate	rate	NOUN
ftr-450	1293	60	,	,	PUNCT
ftr-450	1293	61	if	if	SCONJ
ftr-450	1293	62	it	it	PRON
ftr-450	1293	63	could	could	AUX
ftr-450	1293	64	be	be	AUX
ftr-450	1293	65	shown	show	VERB
ftr-450	1293	66	that	that	SCONJ
ftr-450	1293	67	the	the	DET
ftr-450	1293	68	allocation	allocation	NOUN
ftr-450	1293	69	was	be	AUX
ftr-450	1293	70	not	not	PART
ftr-450	1293	71	overly	overly	ADV
ftr-450	1293	72	conservative	conservative	ADJ
ftr-450	1293	73	in	in	ADP
ftr-450	1293	74	light	light	NOUN
ftr-450	1293	75	of	of	ADP
ftr-450	1293	76	the	the	DET
ftr-450	1293	77	participant	participant	NOUN
ftr-450	1294	1	=	=	NOUN
ftr-450	1294	2	s	s	PART
ftr-450	1294	3	time	time	NOUN
ftr-450	1294	4	horizon.242	horizon.242	NOUN
ftr-450	1294	5	under	under	ADP
ftr-450	1294	6	such	such	DET
ftr-450	1294	7	a	a	DET
ftr-450	1294	8	scenario	scenario	NOUN
ftr-450	1294	9	,	,	PUNCT
ftr-450	1294	10	however	however	ADV
ftr-450	1294	11	,	,	PUNCT
ftr-450	1294	12	the	the	DET
ftr-450	1294	13	participant	participant	NOUN
ftr-450	1294	14	would	would	AUX
ftr-450	1294	15	only	only	ADV
ftr-450	1294	16	be	be	AUX
ftr-450	1294	17	entitled	entitle	VERB
ftr-450	1294	18	to	to	PART
ftr-450	1294	19	receive	receive	VERB
ftr-450	1294	20	a	a	DET
ftr-450	1294	21	level	level	NOUN
ftr-450	1294	22	of	of	ADP
ftr-450	1294	23	insurance	insurance	NOUN
ftr-450	1294	24	protection	protection	NOUN
ftr-450	1294	25	based	base	VERB
ftr-450	1294	26	upon	upon	SCONJ
ftr-450	1294	27	a	a	DET
ftr-450	1294	28	lower	low	ADJ
ftr-450	1294	29	rate	rate	NOUN
ftr-450	1294	30	of	of	ADP
ftr-450	1294	31	return	return	NOUN
ftr-450	1294	32	consistent	consistent	ADJ
ftr-450	1294	33	with	with	ADP
ftr-450	1294	34	the	the	DET
ftr-450	1294	35	asset	asset	NOUN
ftr-450	1294	36	mix	mix	NOUN
ftr-450	1294	37	for	for	ADP
ftr-450	1294	38	the	the	DET
ftr-450	1294	39	regular	regular	ADJ
ftr-450	1294	40	premium	premium	NOUN
ftr-450	1294	41	amount	amount	NOUN
ftr-450	1294	42	.	.	PUNCT
ftr-450	1295	1	if	if	SCONJ
ftr-450	1295	2	,	,	PUNCT
ftr-450	1295	3	the	the	DET
ftr-450	1295	4	noncompliant	noncompliant	ADJ
ftr-450	1295	5	asset	asset	NOUN
ftr-450	1295	6	allocation	allocation	NOUN
ftr-450	1295	7	neither	neither	CCONJ
ftr-450	1295	8	comported	comport	VERB
ftr-450	1295	9	with	with	ADP
ftr-450	1295	10	the	the	DET
ftr-450	1295	11	prescribed	prescribed	ADJ
ftr-450	1295	12	diversification	diversification	NOUN
ftr-450	1295	13	standards	standard	NOUN
ftr-450	1295	14	,	,	PUNCT
ftr-450	1295	15	nor	nor	CCONJ
ftr-450	1295	16	satisfied	satisfy	VERB
ftr-450	1295	17	a	a	DET
ftr-450	1295	18	facts	fact	NOUN
ftr-450	1295	19	and	and	CCONJ
ftr-450	1295	20	circumstances	circumstance	NOUN
ftr-450	1295	21	test	test	VERB
ftr-450	1295	22	for	for	ADP
ftr-450	1295	23	the	the	DET
ftr-450	1295	24	diversification	diversification	NOUN
ftr-450	1295	25	requirement	requirement	NOUN
ftr-450	1295	26	,	,	PUNCT
ftr-450	1295	27	insurance	insurance	NOUN
ftr-450	1295	28	protection	protection	NOUN
ftr-450	1295	29	would	would	AUX
ftr-450	1295	30	be	be	AUX
ftr-450	1295	31	unavailable	unavailable	ADJ
ftr-450	1295	32	,	,	PUNCT
ftr-450	1295	33	unless	unless	SCONJ
ftr-450	1295	34	an	an	DET
ftr-450	1295	35	economically	economically	ADV
ftr-450	1295	36	derived	derive	VERB
ftr-450	1295	37	additional	additional	ADJ
ftr-450	1295	38	premium	premium	NOUN
ftr-450	1295	39	were	be	AUX
ftr-450	1295	40	charged	charge	VERB
ftr-450	1295	41	.	.	PUNCT
ftr-450	1296	1	240	240	NUM
ftr-450	1296	2	.	.	PUNCT
ftr-450	1297	1	that	that	PRON
ftr-450	1297	2	is	is	ADV
ftr-450	1297	3	,	,	PUNCT
ftr-450	1297	4	a	a	DET
ftr-450	1297	5	guaranteed	guarantee	VERB
ftr-450	1297	6	annual	annual	ADJ
ftr-450	1297	7	rate	rate	NOUN
ftr-450	1297	8	of	of	ADP
ftr-450	1297	9	return	return	NOUN
ftr-450	1297	10	of	of	ADP
ftr-450	1297	11	92	92	NUM
ftr-450	1297	12	%	%	NOUN
ftr-450	1297	13	,	,	PUNCT
ftr-450	1297	14	minus	minus	CCONJ
ftr-450	1297	15	a	a	DET
ftr-450	1297	16	2	2	NUM
ftr-450	1297	17	%	%	NOUN
ftr-450	1297	18	premium	premium	NOUN
ftr-450	1297	19	for	for	ADP
ftr-450	1297	20	the	the	DET
ftr-450	1297	21	use	use	NOUN
ftr-450	1297	22	of	of	ADP
ftr-450	1297	23	conservative	conservative	ADJ
ftr-450	1297	24	investment	investment	NOUN
ftr-450	1297	25	strategy	strategy	NOUN
ftr-450	1297	26	.	.	PUNCT
ftr-450	1298	1	241	241	X
ftr-450	1298	2	.	.	PUNCT
ftr-450	1299	1	the	the	DET
ftr-450	1299	2	82	82	NUM
ftr-450	1299	3	%	%	NOUN
ftr-450	1299	4	return	return	NOUN
ftr-450	1299	5	is	be	AUX
ftr-450	1299	6	based	base	VERB
ftr-450	1299	7	on	on	ADP
ftr-450	1299	8	the	the	DET
ftr-450	1299	9	five	five	NUM
ftr-450	1299	10	prior	prior	ADJ
ftr-450	1299	11	year	year	NOUN
ftr-450	1299	12	average	average	NOUN
ftr-450	1299	13	of	of	ADP
ftr-450	1299	14	92	92	NUM
ftr-450	1299	15	%	%	NOUN
ftr-450	1299	16	minus	minus	CCONJ
ftr-450	1299	17	1	1	NUM
ftr-450	1299	18	%	%	NOUN
ftr-450	1299	19	for	for	ADP
ftr-450	1299	20	the	the	DET
ftr-450	1299	21	premium	premium	NOUN
ftr-450	1299	22	payment	payment	NOUN
ftr-450	1299	23	.	.	PUNCT
ftr-450	1300	1	242	242	NUM
ftr-450	1300	2	.	.	PUNCT
ftr-450	1300	3	time	time	NOUN
ftr-450	1300	4	horizon	horizon	PROPN
ftr-450	1300	5	refers	refer	VERB
ftr-450	1300	6	to	to	ADP
ftr-450	1300	7	the	the	DET
ftr-450	1300	8	number	number	NOUN
ftr-450	1300	9	of	of	ADP
ftr-450	1300	10	years	year	NOUN
ftr-450	1300	11	left	leave	VERB
ftr-450	1300	12	to	to	PART
ftr-450	1300	13	save	save	VERB
ftr-450	1300	14	for	for	ADP
ftr-450	1300	15	retirement	retirement	NOUN
ftr-450	1300	16	.	.	PUNCT
ftr-450	1301	1	this	this	DET
ftr-450	1301	2	strategy	strategy	NOUN
ftr-450	1301	3	would	would	AUX
ftr-450	1301	4	be	be	AUX
ftr-450	1301	5	used	use	VERB
ftr-450	1301	6	in	in	ADP
ftr-450	1301	7	order	order	NOUN
ftr-450	1301	8	to	to	PART
ftr-450	1301	9	provide	provide	VERB
ftr-450	1301	10	protection	protection	NOUN
ftr-450	1301	11	against	against	ADP
ftr-450	1301	12	a	a	DET
ftr-450	1301	13	down	down	ADJ
ftr-450	1301	14	turn	turn	NOUN
ftr-450	1301	15	in	in	ADP
ftr-450	1301	16	the	the	DET
ftr-450	1301	17	market	market	NOUN
ftr-450	1301	18	with	with	ADP
ftr-450	1301	19	insufficient	insufficient	ADJ
ftr-450	1301	20	remaining	remaining	ADJ
ftr-450	1301	21	time	time	NOUN
ftr-450	1301	22	to	to	PART
ftr-450	1301	23	offset	offset	VERB
ftr-450	1301	24	such	such	ADJ
ftr-450	1301	25	losses	loss	NOUN
ftr-450	1301	26	.	.	PUNCT
ftr-450	1302	1	a	a	DET
ftr-450	1302	2	lower	low	ADJ
ftr-450	1302	3	rate	rate	NOUN
ftr-450	1302	4	of	of	ADP
ftr-450	1302	5	return	return	NOUN
ftr-450	1302	6	would	would	AUX
ftr-450	1302	7	be	be	AUX
ftr-450	1302	8	guaranteed	guarantee	VERB
ftr-450	1302	9	consistent	consistent	ADJ
ftr-450	1302	10	with	with	ADP
ftr-450	1302	11	the	the	DET
ftr-450	1302	12	asset	asset	NOUN
ftr-450	1302	13	mix	mix	NOUN
ftr-450	1302	14	,	,	PUNCT
ftr-450	1302	15	however	however	ADV
ftr-450	1302	16	.	.	PUNCT
ftr-450	1303	1	2000	2000	NUM
ftr-450	1303	2	]	]	PUNCT
ftr-450	1304	1	rethinking	rethink	VERB
ftr-450	1304	2	the	the	DET
ftr-450	1304	3	risk	risk	NOUN
ftr-450	1304	4	of	of	ADP
ftr-450	1304	5	defined	define	VERB
ftr-450	1304	6	contribution	contribution	NOUN
ftr-450	1304	7	plans	plan	VERB
ftr-450	1304	8	663	663	NUM
ftr-450	1304	9	4	4	NUM
ftr-450	1304	10	.	.	PUNCT
ftr-450	1305	1	private	private	ADJ
ftr-450	1305	2	insurers.cthe	insurers.cthe	DET
ftr-450	1305	3	hypothetical	hypothetical	ADJ
ftr-450	1305	4	insurance	insurance	NOUN
ftr-450	1305	5	account	account	NOUN
ftr-450	1305	6	model	model	NOUN
ftr-450	1305	7	for	for	ADP
ftr-450	1305	8	defined	define	VERB
ftr-450	1305	9	contribution	contribution	NOUN
ftr-450	1305	10	plan	plan	NOUN
ftr-450	1305	11	insurance	insurance	NOUN
ftr-450	1305	12	could	could	AUX
ftr-450	1305	13	just	just	ADV
ftr-450	1305	14	as	as	ADV
ftr-450	1305	15	easily	easily	ADV
ftr-450	1305	16	be	be	AUX
ftr-450	1305	17	offered	offer	VERB
ftr-450	1305	18	by	by	ADP
ftr-450	1305	19	a	a	DET
ftr-450	1305	20	private	private	ADJ
ftr-450	1305	21	insurance	insurance	NOUN
ftr-450	1305	22	company	company	NOUN
ftr-450	1305	23	as	as	SCONJ
ftr-450	1305	24	by	by	ADP
ftr-450	1305	25	a	a	DET
ftr-450	1305	26	federal	federal	ADJ
ftr-450	1305	27	agency.243	agency.243	PROPN
ftr-450	1305	28	private	private	ADJ
ftr-450	1305	29	insurers	insurer	NOUN
ftr-450	1305	30	could	could	AUX
ftr-450	1305	31	compete	compete	VERB
ftr-450	1305	32	for	for	ADP
ftr-450	1305	33	a	a	DET
ftr-450	1305	34	share	share	NOUN
ftr-450	1305	35	of	of	ADP
ftr-450	1305	36	the	the	DET
ftr-450	1305	37	defined	define	VERB
ftr-450	1305	38	contribution	contribution	NOUN
ftr-450	1305	39	plan	plan	NOUN
ftr-450	1305	40	insurance	insurance	NOUN
ftr-450	1305	41	market	market	NOUN
ftr-450	1305	42	by	by	ADP
ftr-450	1305	43	offering	offer	VERB
ftr-450	1305	44	comparable	comparable	ADJ
ftr-450	1305	45	insurance	insurance	NOUN
ftr-450	1305	46	protection	protection	NOUN
ftr-450	1305	47	at	at	ADP
ftr-450	1305	48	a	a	DET
ftr-450	1305	49	lower	low	ADJ
ftr-450	1305	50	premium	premium	NOUN
ftr-450	1305	51	.	.	PUNCT
ftr-450	1306	1	if	if	SCONJ
ftr-450	1306	2	the	the	DET
ftr-450	1306	3	private	private	ADJ
ftr-450	1306	4	sector	sector	NOUN
ftr-450	1306	5	became	become	VERB
ftr-450	1306	6	involved	involve	VERB
ftr-450	1306	7	,	,	PUNCT
ftr-450	1306	8	there	there	PRON
ftr-450	1306	9	would	would	AUX
ftr-450	1306	10	have	have	VERB
ftr-450	1306	11	to	to	PART
ftr-450	1306	12	be	be	AUX
ftr-450	1306	13	some	some	DET
ftr-450	1306	14	means	mean	NOUN
ftr-450	1306	15	by	by	ADP
ftr-450	1306	16	which	which	PRON
ftr-450	1306	17	the	the	DET
ftr-450	1306	18	financial	financial	ADJ
ftr-450	1306	19	viability	viability	NOUN
ftr-450	1306	20	of	of	ADP
ftr-450	1306	21	the	the	DET
ftr-450	1306	22	insuring	insure	VERB
ftr-450	1306	23	companies	company	NOUN
ftr-450	1306	24	could	could	AUX
ftr-450	1306	25	be	be	AUX
ftr-450	1306	26	evaluated	evaluate	VERB
ftr-450	1306	27	and	and	CCONJ
ftr-450	1306	28	monitored	monitor	VERB
ftr-450	1306	29	by	by	ADP
ftr-450	1306	30	the	the	DET
ftr-450	1306	31	federal	federal	ADJ
ftr-450	1306	32	government	government	NOUN
ftr-450	1306	33	.	.	PUNCT
ftr-450	1307	1	realistically	realistically	ADV
ftr-450	1307	2	,	,	PUNCT
ftr-450	1307	3	it	it	PRON
ftr-450	1307	4	is	be	AUX
ftr-450	1307	5	unlikely	unlikely	ADJ
ftr-450	1307	6	that	that	SCONJ
ftr-450	1307	7	the	the	DET
ftr-450	1307	8	private	private	ADJ
ftr-450	1307	9	sector	sector	NOUN
ftr-450	1307	10	could	could	AUX
ftr-450	1307	11	effectively	effectively	ADV
ftr-450	1307	12	compete	compete	VERB
ftr-450	1307	13	because	because	SCONJ
ftr-450	1307	14	the	the	DET
ftr-450	1307	15	premium	premium	NOUN
ftr-450	1307	16	charged	charge	VERB
ftr-450	1307	17	by	by	ADP
ftr-450	1307	18	the	the	DET
ftr-450	1307	19	federal	federal	ADJ
ftr-450	1307	20	government	government	NOUN
ftr-450	1307	21	would	would	AUX
ftr-450	1307	22	more	more	ADV
ftr-450	1307	23	than	than	ADP
ftr-450	1307	24	likely	likely	ADV
ftr-450	1307	25	always	always	ADV
ftr-450	1307	26	be	be	AUX
ftr-450	1307	27	less	less	ADJ
ftr-450	1307	28	,	,	PUNCT
ftr-450	1307	29	since	since	SCONJ
ftr-450	1307	30	it	it	PRON
ftr-450	1307	31	could	could	AUX
ftr-450	1307	32	approach	approach	VERB
ftr-450	1307	33	the	the	DET
ftr-450	1307	34	insurance	insurance	NOUN
ftr-450	1307	35	program	program	NOUN
ftr-450	1307	36	as	as	ADP
ftr-450	1307	37	a	a	DET
ftr-450	1307	38	revenue	revenue	NOUN
ftr-450	1307	39	neutral	neutral	ADJ
ftr-450	1307	40	activity	activity	NOUN
ftr-450	1307	41	.	.	PUNCT
ftr-450	1308	1	thus	thus	ADV
ftr-450	1308	2	,	,	PUNCT
ftr-450	1308	3	the	the	DET
ftr-450	1308	4	private	private	ADJ
ftr-450	1308	5	insurer	insurer	NOUN
ftr-450	1308	6	,	,	PUNCT
ftr-450	1308	7	who	who	PRON
ftr-450	1308	8	would	would	AUX
ftr-450	1308	9	have	have	VERB
ftr-450	1308	10	to	to	PART
ftr-450	1308	11	charge	charge	VERB
ftr-450	1308	12	a	a	DET
ftr-450	1308	13	premium	premium	NOUN
ftr-450	1308	14	sufficiently	sufficiently	ADV
ftr-450	1308	15	high	high	ADJ
ftr-450	1308	16	to	to	PART
ftr-450	1308	17	provide	provide	VERB
ftr-450	1308	18	a	a	DET
ftr-450	1308	19	profit	profit	NOUN
ftr-450	1308	20	margin	margin	NOUN
ftr-450	1308	21	,	,	PUNCT
ftr-450	1308	22	would	would	AUX
ftr-450	1308	23	be	be	AUX
ftr-450	1308	24	at	at	ADP
ftr-450	1308	25	a	a	DET
ftr-450	1308	26	competitive	competitive	ADJ
ftr-450	1308	27	disadvantage	disadvantage	NOUN
ftr-450	1308	28	.	.	PUNCT
ftr-450	1309	1	interestingly	interestingly	ADV
ftr-450	1309	2	,	,	PUNCT
ftr-450	1309	3	the	the	DET
ftr-450	1309	4	private	private	ADJ
ftr-450	1309	5	industry	industry	NOUN
ftr-450	1309	6	has	have	AUX
ftr-450	1309	7	not	not	PART
ftr-450	1309	8	sought	seek	VERB
ftr-450	1309	9	in	in	ADP
ftr-450	1309	10	any	any	DET
ftr-450	1309	11	meaningful	meaningful	ADJ
ftr-450	1309	12	way	way	NOUN
ftr-450	1309	13	to	to	PART
ftr-450	1309	14	offer	offer	VERB
ftr-450	1309	15	insurance	insurance	NOUN
ftr-450	1309	16	to	to	ADP
ftr-450	1309	17	defined	define	VERB
ftr-450	1309	18	benefit	benefit	NOUN
ftr-450	1309	19	plans	plan	NOUN
ftr-450	1309	20	under	under	ADP
ftr-450	1309	21	the	the	DET
ftr-450	1309	22	current	current	ADJ
ftr-450	1309	23	insurance	insurance	NOUN
ftr-450	1309	24	system.244	system.244	NOUN
ftr-450	1309	25	perhaps	perhaps	ADV
ftr-450	1309	26	one	one	NUM
ftr-450	1309	27	explanation	explanation	NOUN
ftr-450	1309	28	is	be	AUX
ftr-450	1309	29	that	that	SCONJ
ftr-450	1309	30	under	under	ADP
ftr-450	1309	31	erisa	erisa	NOUN
ftr-450	1309	32	,	,	PUNCT
ftr-450	1309	33	pbgc	pbgc	PROPN
ftr-450	1309	34	insurance	insurance	NOUN
ftr-450	1309	35	is	be	AUX
ftr-450	1309	36	mandatory	mandatory	ADJ
ftr-450	1309	37	for	for	ADP
ftr-450	1309	38	all	all	DET
ftr-450	1309	39	employers	employer	NOUN
ftr-450	1309	40	who	who	PRON
ftr-450	1309	41	sponsor	sponsor	VERB
ftr-450	1309	42	defined	define	VERB
ftr-450	1309	43	benefit	benefit	NOUN
ftr-450	1309	44	plans.245	plans.245	NOUN
ftr-450	1309	45	therefore	therefore	ADV
ftr-450	1309	46	,	,	PUNCT
ftr-450	1309	47	it	it	PRON
ftr-450	1309	48	is	be	AUX
ftr-450	1309	49	impractical	impractical	ADJ
ftr-450	1309	50	for	for	SCONJ
ftr-450	1309	51	a	a	DET
ftr-450	1309	52	private	private	ADJ
ftr-450	1309	53	insurer	insurer	NOUN
ftr-450	1309	54	to	to	PART
ftr-450	1309	55	compete	compete	VERB
ftr-450	1309	56	because	because	SCONJ
ftr-450	1309	57	an	an	DET
ftr-450	1309	58	employer	employer	NOUN
ftr-450	1309	59	choosing	choose	VERB
ftr-450	1309	60	private	private	ADJ
ftr-450	1309	61	insurance	insurance	NOUN
ftr-450	1309	62	would	would	AUX
ftr-450	1309	63	incur	incur	VERB
ftr-450	1309	64	duplicate	duplicate	ADJ
ftr-450	1309	65	insurance	insurance	NOUN
ftr-450	1309	66	costs.246	costs.246	PROPN
ftr-450	1309	67	if	if	SCONJ
ftr-450	1309	68	employers	employer	NOUN
ftr-450	1309	69	were	be	AUX
ftr-450	1309	70	permitted	permit	VERB
ftr-450	1309	71	to	to	PART
ftr-450	1309	72	substitute	substitute	VERB
ftr-450	1309	73	private	private	ADJ
ftr-450	1309	74	insurance	insurance	NOUN
ftr-450	1309	75	for	for	ADP
ftr-450	1309	76	pbgc	pbgc	PROPN
ftr-450	1309	77	protection	protection	NOUN
ftr-450	1309	78	,	,	PUNCT
ftr-450	1309	79	the	the	DET
ftr-450	1309	80	private	private	ADJ
ftr-450	1309	81	industry	industry	NOUN
ftr-450	1309	82	would	would	AUX
ftr-450	1309	83	be	be	AUX
ftr-450	1309	84	more	more	ADV
ftr-450	1309	85	likely	likely	ADJ
ftr-450	1309	86	to	to	PART
ftr-450	1309	87	compete	compete	VERB
ftr-450	1309	88	in	in	ADP
ftr-450	1309	89	the	the	DET
ftr-450	1309	90	retirement	retirement	NOUN
ftr-450	1309	91	plan	plan	NOUN
ftr-450	1309	92	insurance	insurance	NOUN
ftr-450	1309	93	market	market	NOUN
ftr-450	1309	94	.	.	PUNCT
ftr-450	1310	1	nevertheless	nevertheless	ADV
ftr-450	1310	2	,	,	PUNCT
ftr-450	1310	3	the	the	DET
ftr-450	1310	4	existing	exist	VERB
ftr-450	1310	5	defined	define	VERB
ftr-450	1310	6	benefit	benefit	NOUN
ftr-450	1310	7	plan	plan	NOUN
ftr-450	1310	8	structure	structure	NOUN
ftr-450	1310	9	would	would	AUX
ftr-450	1310	10	seem	seem	VERB
ftr-450	1310	11	to	to	PART
ftr-450	1310	12	provide	provide	VERB
ftr-450	1310	13	greater	great	ADJ
ftr-450	1310	14	incentives	incentive	NOUN
ftr-450	1310	15	for	for	ADP
ftr-450	1310	16	private	private	ADJ
ftr-450	1310	17	competition	competition	NOUN
ftr-450	1310	18	than	than	ADP
ftr-450	1310	19	a	a	DET
ftr-450	1310	20	defined	define	VERB
ftr-450	1310	21	contribution	contribution	NOUN
ftr-450	1310	22	plan	plan	NOUN
ftr-450	1310	23	insurance	insurance	NOUN
ftr-450	1310	24	program	program	NOUN
ftr-450	1310	25	,	,	PUNCT
ftr-450	1310	26	because	because	SCONJ
ftr-450	1310	27	there	there	PRON
ftr-450	1310	28	can	can	AUX
ftr-450	1310	29	be	be	AUX
ftr-450	1310	30	funding	fund	VERB
ftr-450	1310	31	surpluses	surplus	NOUN
ftr-450	1310	32	in	in	ADP
ftr-450	1310	33	defined	define	VERB
ftr-450	1310	34	benefit	benefit	NOUN
ftr-450	1310	35	plans.247	plans.247	VERB
ftr-450	1310	36	the	the	DET
ftr-450	1310	37	possibility	possibility	NOUN
ftr-450	1310	38	of	of	ADP
ftr-450	1310	39	the	the	DET
ftr-450	1310	40	insurer	insurer	NOUN
ftr-450	1310	41	capturing	capture	VERB
ftr-450	1310	42	a	a	DET
ftr-450	1310	43	portion	portion	NOUN
ftr-450	1310	44	,	,	PUNCT
ftr-450	1310	45	or	or	CCONJ
ftr-450	1310	46	all	all	PRON
ftr-450	1310	47	,	,	PUNCT
ftr-450	1310	48	of	of	ADP
ftr-450	1310	49	a	a	DET
ftr-450	1310	50	funding	funding	NOUN
ftr-450	1310	51	excess	excess	NOUN
ftr-450	1310	52	would	would	AUX
ftr-450	1310	53	appear	appear	VERB
ftr-450	1310	54	to	to	PART
ftr-450	1310	55	be	be	AUX
ftr-450	1310	56	sufficient	sufficient	ADJ
ftr-450	1310	57	to	to	PART
ftr-450	1310	58	generate	generate	VERB
ftr-450	1310	59	greater	great	ADJ
ftr-450	1310	60	interest	interest	NOUN
ftr-450	1310	61	in	in	ADP
ftr-450	1310	62	insuring	insure	VERB
ftr-450	1310	63	defined	define	VERB
ftr-450	1310	64	benefit	benefit	NOUN
ftr-450	1310	65	plans	plan	NOUN
ftr-450	1310	66	.	.	PUNCT
ftr-450	1311	1	for	for	ADP
ftr-450	1311	2	example	example	NOUN
ftr-450	1311	3	,	,	PUNCT
ftr-450	1311	4	an	an	DET
ftr-450	1311	5	insurer	insurer	NOUN
ftr-450	1311	6	of	of	ADP
ftr-450	1311	7	defined	define	VERB
ftr-450	1311	8	benefit	benefit	NOUN
ftr-450	1311	9	plans	plan	NOUN
ftr-450	1311	10	could	could	AUX
ftr-450	1311	11	provide	provide	VERB
ftr-450	1311	12	premium	premium	NOUN
ftr-450	1311	13	discounts	discount	NOUN
ftr-450	1311	14	in	in	ADP
ftr-450	1311	15	exchange	exchange	NOUN
ftr-450	1311	16	for	for	ADP
ftr-450	1311	17	a	a	DET
ftr-450	1311	18	pre	pre	ADJ
ftr-450	1311	19	-	-	ADJ
ftr-450	1311	20	determined	determined	ADJ
ftr-450	1311	21	percentage	percentage	NOUN
ftr-450	1311	22	of	of	ADP
ftr-450	1311	23	a	a	DET
ftr-450	1311	24	plan	plan	NOUN
ftr-450	1311	25	surplus	surplus	NOUN
ftr-450	1311	26	in	in	ADP
ftr-450	1311	27	the	the	DET
ftr-450	1311	28	event	event	NOUN
ftr-450	1311	29	of	of	ADP
ftr-450	1311	30	plan	plan	NOUN
ftr-450	1311	31	termination.248	termination.248	PROPN
ftr-450	1311	32	there	there	PRON
ftr-450	1311	33	are	be	VERB
ftr-450	1311	34	no	no	DET
ftr-450	1311	35	such	such	ADJ
ftr-450	1311	36	possibilities	possibility	NOUN
ftr-450	1311	37	in	in	ADP
ftr-450	1311	38	a	a	DET
ftr-450	1311	39	defined	define	VERB
ftr-450	1311	40	contribution	contribution	NOUN
ftr-450	1311	41	243	243	NUM
ftr-450	1311	42	.	.	PUNCT
ftr-450	1312	1	subject	subject	ADJ
ftr-450	1312	2	to	to	ADP
ftr-450	1312	3	regulation	regulation	NOUN
ftr-450	1312	4	by	by	ADP
ftr-450	1312	5	the	the	DET
ftr-450	1312	6	government	government	NOUN
ftr-450	1312	7	.	.	PUNCT
ftr-450	1313	1	244	244	NUM
ftr-450	1313	2	.	.	PUNCT
ftr-450	1314	1	a	a	DET
ftr-450	1314	2	participant	participant	NOUN
ftr-450	1314	3	can	can	AUX
ftr-450	1314	4	obtain	obtain	VERB
ftr-450	1314	5	insurance	insurance	NOUN
ftr-450	1314	6	on	on	ADP
ftr-450	1314	7	their	their	PRON
ftr-450	1314	8	own	own	ADJ
ftr-450	1314	9	to	to	ADP
ftr-450	1314	10	the	the	DET
ftr-450	1314	11	extent	extent	NOUN
ftr-450	1314	12	that	that	SCONJ
ftr-450	1314	13	insurance	insurance	NOUN
ftr-450	1314	14	companies	company	NOUN
ftr-450	1314	15	will	will	AUX
ftr-450	1314	16	provide	provide	VERB
ftr-450	1314	17	insurance	insurance	NOUN
ftr-450	1314	18	protection	protection	NOUN
ftr-450	1314	19	on	on	ADP
ftr-450	1314	20	an	an	DET
ftr-450	1314	21	individual	individual	ADJ
ftr-450	1314	22	basis	basis	NOUN
ftr-450	1314	23	,	,	PUNCT
ftr-450	1314	24	but	but	CCONJ
ftr-450	1314	25	there	there	PRON
ftr-450	1314	26	is	be	VERB
ftr-450	1314	27	no	no	DET
ftr-450	1314	28	established	establish	VERB
ftr-450	1314	29	program	program	NOUN
ftr-450	1314	30	which	which	PRON
ftr-450	1314	31	would	would	AUX
ftr-450	1314	32	spread	spread	VERB
ftr-450	1314	33	the	the	DET
ftr-450	1314	34	risks	risk	NOUN
ftr-450	1314	35	among	among	ADP
ftr-450	1314	36	numerous	numerous	ADJ
ftr-450	1314	37	plan	plan	NOUN
ftr-450	1314	38	participants	participant	NOUN
ftr-450	1314	39	.	.	PUNCT
ftr-450	1315	1	245	245	NUM
ftr-450	1315	2	.	.	PUNCT
ftr-450	1316	1	see	see	VERB
ftr-450	1316	2	daniel	daniel	PROPN
ftr-450	1316	3	keating	keating	PROPN
ftr-450	1316	4	,	,	PUNCT
ftr-450	1316	5	chapter	chapter	NOUN
ftr-450	1316	6	11	11	NUM
ftr-450	1316	7	=	=	SYM
ftr-450	1316	8	s	s	PART
ftr-450	1316	9	new	new	ADJ
ftr-450	1316	10	ten	ten	NUM
ftr-450	1316	11	-	-	PUNCT
ftr-450	1316	12	ton	ton	NOUN
ftr-450	1316	13	monster	monster	NOUN
ftr-450	1316	14	:	:	PUNCT
ftr-450	1316	15	the	the	DET
ftr-450	1316	16	pbgc	pbgc	PROPN
ftr-450	1316	17	and	and	CCONJ
ftr-450	1316	18	bankruptcy	bankruptcy	NOUN
ftr-450	1316	19	,	,	PUNCT
ftr-450	1316	20	77	77	NUM
ftr-450	1316	21	minn	minn	PROPN
ftr-450	1316	22	.	.	PUNCT
ftr-450	1317	1	l.	l.	PROPN
ftr-450	1317	2	rev	rev	PROPN
ftr-450	1317	3	.	.	PROPN
ftr-450	1317	4	803	803	NUM
ftr-450	1317	5	,	,	PUNCT
ftr-450	1317	6	806	806	NUM
ftr-450	1317	7	-	-	SYM
ftr-450	1317	8	07	07	NUM
ftr-450	1317	9	(	(	PUNCT
ftr-450	1317	10	1993	1993	NUM
ftr-450	1317	11	)	)	PUNCT
ftr-450	1317	12	;	;	PUNCT
ftr-450	1317	13	see	see	VERB
ftr-450	1317	14	also	also	ADV
ftr-450	1317	15	supra	supra	PROPN
ftr-450	1317	16	part	part	PROPN
ftr-450	1317	17	i.a	i.a	PROPN
ftr-450	1317	18	.	.	PROPN
ftr-450	1317	19	246	246	NUM
ftr-450	1317	20	.	.	PUNCT
ftr-450	1318	1	unless	unless	SCONJ
ftr-450	1318	2	the	the	DET
ftr-450	1318	3	pbgc	pbgc	PROPN
ftr-450	1318	4	elected	elect	VERB
ftr-450	1318	5	to	to	PART
ftr-450	1318	6	give	give	VERB
ftr-450	1318	7	way	way	NOUN
ftr-450	1318	8	to	to	ADP
ftr-450	1318	9	private	private	ADJ
ftr-450	1318	10	insurance	insurance	NOUN
ftr-450	1318	11	.	.	PUNCT
ftr-450	1319	1	247	247	NUM
ftr-450	1319	2	.	.	PUNCT
ftr-450	1320	1	an	an	DET
ftr-450	1320	2	excess	excess	NOUN
ftr-450	1320	3	occurs	occur	VERB
ftr-450	1320	4	in	in	ADP
ftr-450	1320	5	a	a	DET
ftr-450	1320	6	defined	define	VERB
ftr-450	1320	7	benefit	benefit	NOUN
ftr-450	1320	8	plan	plan	NOUN
ftr-450	1320	9	when	when	SCONJ
ftr-450	1320	10	the	the	DET
ftr-450	1320	11	assumptions	assumption	NOUN
ftr-450	1320	12	used	use	VERB
ftr-450	1320	13	by	by	ADP
ftr-450	1320	14	the	the	DET
ftr-450	1320	15	plan	plan	NOUN
ftr-450	1320	16	are	be	AUX
ftr-450	1320	17	more	more	ADV
ftr-450	1320	18	conservative	conservative	ADJ
ftr-450	1320	19	than	than	ADP
ftr-450	1320	20	the	the	DET
ftr-450	1320	21	experience	experience	NOUN
ftr-450	1320	22	of	of	ADP
ftr-450	1320	23	the	the	DET
ftr-450	1320	24	plan	plan	NOUN
ftr-450	1320	25	.	.	PUNCT
ftr-450	1321	1	a	a	DET
ftr-450	1321	2	plan	plan	NOUN
ftr-450	1321	3	=	=	SYM
ftr-450	1321	4	s	s	AUX
ftr-450	1321	5	aexperience@	aexperience@	ADV
ftr-450	1321	6	describes	describe	VERB
ftr-450	1321	7	the	the	DET
ftr-450	1321	8	actual	actual	ADJ
ftr-450	1321	9	cost	cost	NOUN
ftr-450	1321	10	of	of	ADP
ftr-450	1321	11	the	the	DET
ftr-450	1321	12	plan	plan	NOUN
ftr-450	1321	13	.	.	PUNCT
ftr-450	1322	1	actuarial	actuarial	ADJ
ftr-450	1322	2	gain	gain	NOUN
ftr-450	1322	3	or	or	CCONJ
ftr-450	1322	4	loss	loss	NOUN
ftr-450	1322	5	is	be	AUX
ftr-450	1322	6	measured	measure	VERB
ftr-450	1322	7	by	by	ADP
ftr-450	1322	8	the	the	DET
ftr-450	1322	9	difference	difference	NOUN
ftr-450	1322	10	between	between	ADP
ftr-450	1322	11	the	the	DET
ftr-450	1322	12	actual	actual	ADJ
ftr-450	1322	13	cost	cost	NOUN
ftr-450	1322	14	of	of	ADP
ftr-450	1322	15	the	the	DET
ftr-450	1322	16	plan	plan	NOUN
ftr-450	1322	17	and	and	CCONJ
ftr-450	1322	18	the	the	DET
ftr-450	1322	19	actuarial	actuarial	ADJ
ftr-450	1322	20	estimates	estimate	NOUN
ftr-450	1322	21	for	for	ADP
ftr-450	1322	22	a	a	DET
ftr-450	1322	23	plan	plan	NOUN
ftr-450	1322	24	year	year	NOUN
ftr-450	1322	25	.	.	PUNCT
ftr-450	1323	1	248	248	NUM
ftr-450	1323	2	.	.	PUNCT
ftr-450	1324	1	when	when	SCONJ
ftr-450	1324	2	a	a	DET
ftr-450	1324	3	plan	plan	NOUN
ftr-450	1324	4	terminates	terminate	VERB
ftr-450	1324	5	with	with	ADP
ftr-450	1324	6	excess	excess	ADJ
ftr-450	1324	7	assets	asset	NOUN
ftr-450	1324	8	,	,	PUNCT
ftr-450	1324	9	the	the	DET
ftr-450	1324	10	employer	employer	NOUN
ftr-450	1324	11	is	be	AUX
ftr-450	1324	12	permitted	permit	VERB
ftr-450	1324	13	to	to	PART
ftr-450	1324	14	capture	capture	VERB
ftr-450	1324	15	664	664	NUM
ftr-450	1324	16	florida	florida	PROPN
ftr-450	1324	17	tax	tax	NOUN
ftr-450	1324	18	review	review	NOUN
ftr-450	1324	19	[	[	X
ftr-450	1324	20	vol	vol	NOUN
ftr-450	1324	21	.	.	PUNCT
ftr-450	1324	22	4:9	4:9	NUM
ftr-450	1325	1	insurance	insurance	NOUN
ftr-450	1325	2	arrangement	arrangement	NOUN
ftr-450	1325	3	because	because	SCONJ
ftr-450	1325	4	there	there	PRON
ftr-450	1325	5	are	be	VERB
ftr-450	1325	6	no	no	DET
ftr-450	1325	7	funding	funding	NOUN
ftr-450	1325	8	excesses	excess	NOUN
ftr-450	1325	9	in	in	ADP
ftr-450	1325	10	individual	individual	ADJ
ftr-450	1325	11	account	account	NOUN
ftr-450	1325	12	plans	plan	NOUN
ftr-450	1325	13	.	.	PUNCT
ftr-450	1326	1	therefore	therefore	ADV
ftr-450	1326	2	,	,	PUNCT
ftr-450	1326	3	the	the	DET
ftr-450	1326	4	profits	profit	NOUN
ftr-450	1326	5	of	of	ADP
ftr-450	1326	6	an	an	DET
ftr-450	1326	7	insurer	insurer	NOUN
ftr-450	1326	8	of	of	ADP
ftr-450	1326	9	defined	define	VERB
ftr-450	1326	10	contribution	contribution	NOUN
ftr-450	1326	11	plans	plan	NOUN
ftr-450	1326	12	would	would	AUX
ftr-450	1326	13	be	be	AUX
ftr-450	1326	14	limited	limit	VERB
ftr-450	1326	15	to	to	ADP
ftr-450	1326	16	the	the	DET
ftr-450	1326	17	difference	difference	NOUN
ftr-450	1326	18	in	in	ADP
ftr-450	1326	19	the	the	DET
ftr-450	1326	20	insurance	insurance	NOUN
ftr-450	1326	21	premiums	premium	NOUN
ftr-450	1326	22	charged	charge	VERB
ftr-450	1326	23	and	and	CCONJ
ftr-450	1326	24	the	the	DET
ftr-450	1326	25	payment	payment	NOUN
ftr-450	1326	26	of	of	ADP
ftr-450	1326	27	the	the	DET
ftr-450	1326	28	minimum	minimum	ADJ
ftr-450	1326	29	guaranteed	guarantee	VERB
ftr-450	1326	30	rates	rate	NOUN
ftr-450	1326	31	of	of	ADP
ftr-450	1326	32	return	return	NOUN
ftr-450	1326	33	.	.	PUNCT
ftr-450	1327	1	f.	f.	PROPN
ftr-450	1327	2	regulating	regulate	VERB
ftr-450	1327	3	defined	define	VERB
ftr-450	1327	4	contribution	contribution	NOUN
ftr-450	1327	5	plan	plan	NOUN
ftr-450	1327	6	insurance	insurance	NOUN
ftr-450	1327	7	1	1	NUM
ftr-450	1327	8	.	.	PUNCT
ftr-450	1328	1	the	the	DET
ftr-450	1328	2	moral	moral	ADJ
ftr-450	1328	3	hazard	hazard	NOUN
ftr-450	1328	4	problem.cjust	problem.cjust	ADV
ftr-450	1328	5	as	as	ADP
ftr-450	1328	6	a	a	DET
ftr-450	1328	7	disparity	disparity	NOUN
ftr-450	1328	8	in	in	ADP
ftr-450	1328	9	risk	risk	NOUN
ftr-450	1328	10	allocation	allocation	NOUN
ftr-450	1328	11	distinguishes	distinguish	VERB
ftr-450	1328	12	defined	define	VERB
ftr-450	1328	13	benefit	benefit	NOUN
ftr-450	1328	14	and	and	CCONJ
ftr-450	1328	15	defined	define	VERB
ftr-450	1328	16	contribution	contribution	NOUN
ftr-450	1328	17	plans	plan	NOUN
ftr-450	1328	18	structurally	structurally	ADV
ftr-450	1328	19	,	,	PUNCT
ftr-450	1328	20	a	a	DET
ftr-450	1328	21	disparity	disparity	NOUN
ftr-450	1328	22	in	in	ADP
ftr-450	1328	23	risk	risk	NOUN
ftr-450	1328	24	allocation	allocation	NOUN
ftr-450	1328	25	also	also	ADV
ftr-450	1328	26	distinguishes	distinguish	VERB
ftr-450	1328	27	the	the	DET
ftr-450	1328	28	insurability	insurability	NOUN
ftr-450	1328	29	of	of	ADP
ftr-450	1328	30	these	these	DET
ftr-450	1328	31	plans	plan	NOUN
ftr-450	1328	32	.	.	PUNCT
ftr-450	1329	1	when	when	SCONJ
ftr-450	1329	2	a	a	DET
ftr-450	1329	3	defined	define	VERB
ftr-450	1329	4	benefit	benefit	NOUN
ftr-450	1329	5	plan	plan	NOUN
ftr-450	1329	6	terminates	terminate	VERB
ftr-450	1329	7	with	with	ADP
ftr-450	1329	8	insufficient	insufficient	ADJ
ftr-450	1329	9	funds	fund	NOUN
ftr-450	1329	10	,	,	PUNCT
ftr-450	1329	11	the	the	DET
ftr-450	1329	12	sponsoring	sponsor	VERB
ftr-450	1329	13	employer	employer	NOUN
ftr-450	1329	14	is	be	AUX
ftr-450	1329	15	primarily	primarily	ADV
ftr-450	1329	16	liable	liable	ADJ
ftr-450	1329	17	for	for	ADP
ftr-450	1329	18	the	the	DET
ftr-450	1329	19	asset	asset	NOUN
ftr-450	1329	20	deficiencies	deficiency	NOUN
ftr-450	1329	21	.	.	PUNCT
ftr-450	1330	1	the	the	DET
ftr-450	1330	2	pbgc	pbgc	PROPN
ftr-450	1330	3	is	be	AUX
ftr-450	1330	4	only	only	ADV
ftr-450	1330	5	secondarily	secondarily	ADV
ftr-450	1330	6	liable.249	liable.249	PROPN
ftr-450	1330	7	therefore	therefore	ADV
ftr-450	1330	8	,	,	PUNCT
ftr-450	1330	9	an	an	DET
ftr-450	1330	10	employer	employer	NOUN
ftr-450	1330	11	who	who	PRON
ftr-450	1330	12	sponsors	sponsor	VERB
ftr-450	1330	13	a	a	DET
ftr-450	1330	14	defined	define	VERB
ftr-450	1330	15	benefit	benefit	NOUN
ftr-450	1330	16	plan	plan	NOUN
ftr-450	1330	17	and	and	CCONJ
ftr-450	1330	18	does	do	AUX
ftr-450	1330	19	not	not	PART
ftr-450	1330	20	anticipate	anticipate	VERB
ftr-450	1330	21	insolvency	insolvency	NOUN
ftr-450	1330	22	is	be	AUX
ftr-450	1330	23	more	more	ADV
ftr-450	1330	24	likely	likely	ADJ
ftr-450	1330	25	to	to	PART
ftr-450	1330	26	exercise	exercise	VERB
ftr-450	1330	27	caution	caution	NOUN
ftr-450	1330	28	to	to	PART
ftr-450	1330	29	avoid	avoid	VERB
ftr-450	1330	30	exposing	expose	VERB
ftr-450	1330	31	the	the	DET
ftr-450	1330	32	plan	plan	NOUN
ftr-450	1330	33	assets	asset	NOUN
ftr-450	1330	34	to	to	ADP
ftr-450	1330	35	unreasonable	unreasonable	ADJ
ftr-450	1330	36	investment	investment	NOUN
ftr-450	1330	37	risks.250	risks.250	VERB
ftr-450	1330	38	by	by	ADP
ftr-450	1330	39	contrast	contrast	NOUN
ftr-450	1330	40	,	,	PUNCT
ftr-450	1330	41	when	when	SCONJ
ftr-450	1330	42	a	a	DET
ftr-450	1330	43	defined	define	VERB
ftr-450	1330	44	contribution	contribution	NOUN
ftr-450	1330	45	plan	plan	NOUN
ftr-450	1330	46	terminates	terminate	VERB
ftr-450	1330	47	with	with	ADP
ftr-450	1330	48	insufficient	insufficient	ADJ
ftr-450	1330	49	assets	asset	NOUN
ftr-450	1330	50	,	,	PUNCT
ftr-450	1330	51	there	there	PRON
ftr-450	1330	52	is	be	VERB
ftr-450	1330	53	no	no	DET
ftr-450	1330	54	employer	employer	NOUN
ftr-450	1330	55	liability	liability	NOUN
ftr-450	1330	56	.	.	PUNCT
ftr-450	1331	1	thus	thus	ADV
ftr-450	1331	2	,	,	PUNCT
ftr-450	1331	3	a	a	DET
ftr-450	1331	4	provider	provider	NOUN
ftr-450	1331	5	of	of	ADP
ftr-450	1331	6	defined	define	VERB
ftr-450	1331	7	contribution	contribution	NOUN
ftr-450	1331	8	plan	plan	NOUN
ftr-450	1331	9	insurance	insurance	NOUN
ftr-450	1331	10	would	would	AUX
ftr-450	1331	11	be	be	AUX
ftr-450	1331	12	primarily	primarily	ADV
ftr-450	1331	13	liable	liable	ADJ
ftr-450	1331	14	for	for	ADP
ftr-450	1331	15	any	any	DET
ftr-450	1331	16	deficiencies	deficiency	NOUN
ftr-450	1331	17	that	that	PRON
ftr-450	1331	18	a	a	DET
ftr-450	1331	19	participant	participant	NOUN
ftr-450	1331	20	experienced	experience	VERB
ftr-450	1331	21	.	.	PUNCT
ftr-450	1332	1	accordingly	accordingly	ADV
ftr-450	1332	2	,	,	PUNCT
ftr-450	1332	3	the	the	DET
ftr-450	1332	4	employer	employer	NOUN
ftr-450	1332	5	,	,	PUNCT
ftr-450	1332	6	or	or	CCONJ
ftr-450	1332	7	participant	participant	ADJ
ftr-450	1332	8	,	,	PUNCT
ftr-450	1332	9	making	make	VERB
ftr-450	1332	10	the	the	DET
ftr-450	1332	11	investment	investment	NOUN
ftr-450	1332	12	decisions	decision	NOUN
ftr-450	1332	13	would	would	AUX
ftr-450	1332	14	have	have	VERB
ftr-450	1332	15	no	no	DET
ftr-450	1332	16	incentive	incentive	NOUN
ftr-450	1332	17	to	to	PART
ftr-450	1332	18	avoid	avoid	VERB
ftr-450	1332	19	exposing	expose	VERB
ftr-450	1332	20	the	the	DET
ftr-450	1332	21	account	account	NOUN
ftr-450	1332	22	to	to	ADP
ftr-450	1332	23	unreasonable	unreasonable	ADJ
ftr-450	1332	24	investment	investment	NOUN
ftr-450	1332	25	risks.251	risks.251	PROPN
ftr-450	1332	26	this	this	DET
ftr-450	1332	27	concern	concern	NOUN
ftr-450	1332	28	expresses	express	VERB
ftr-450	1332	29	the	the	DET
ftr-450	1332	30	moral	moral	ADJ
ftr-450	1332	31	hazard	hazard	NOUN
ftr-450	1332	32	problem	problem	NOUN
ftr-450	1332	33	of	of	ADP
ftr-450	1332	34	insurance	insurance	NOUN
ftr-450	1332	35	protection	protection	NOUN
ftr-450	1332	36	:	:	PUNCT
ftr-450	1332	37	those	those	PRON
ftr-450	1332	38	who	who	PRON
ftr-450	1332	39	are	be	AUX
ftr-450	1332	40	insured	insure	VERB
ftr-450	1332	41	against	against	ADP
ftr-450	1332	42	certain	certain	ADJ
ftr-450	1332	43	risks	risk	NOUN
ftr-450	1332	44	have	have	VERB
ftr-450	1332	45	no	no	DET
ftr-450	1332	46	incentive	incentive	NOUN
ftr-450	1332	47	to	to	PART
ftr-450	1332	48	use	use	VERB
ftr-450	1332	49	optimal	optimal	ADJ
ftr-450	1332	50	care	care	NOUN
ftr-450	1332	51	to	to	PART
ftr-450	1332	52	avoid	avoid	VERB
ftr-450	1332	53	the	the	DET
ftr-450	1332	54	insured	insure	VERB
ftr-450	1332	55	risk.252	risk.252	NOUN
ftr-450	1332	56	for	for	ADP
ftr-450	1332	57	example	example	NOUN
ftr-450	1332	58	,	,	PUNCT
ftr-450	1332	59	an	an	DET
ftr-450	1332	60	employer	employer	NOUN
ftr-450	1332	61	sponsoring	sponsor	VERB
ftr-450	1332	62	an	an	DET
ftr-450	1332	63	insured	insure	VERB
ftr-450	1332	64	money	money	NOUN
ftr-450	1332	65	purchase	purchase	NOUN
ftr-450	1332	66	plan	plan	NOUN
ftr-450	1332	67	,	,	PUNCT
ftr-450	1332	68	who	who	PRON
ftr-450	1332	69	recognized	recognize	VERB
ftr-450	1332	70	that	that	SCONJ
ftr-450	1332	71	it	it	PRON
ftr-450	1332	72	had	have	VERB
ftr-450	1332	73	no	no	DET
ftr-450	1332	74	liability	liability	NOUN
ftr-450	1332	75	for	for	ADP
ftr-450	1332	76	plan	plan	NOUN
ftr-450	1332	77	losses	loss	NOUN
ftr-450	1332	78	,	,	PUNCT
ftr-450	1332	79	may	may	AUX
ftr-450	1332	80	invest	invest	VERB
ftr-450	1332	81	disproportionately	disproportionately	ADV
ftr-450	1332	82	in	in	ADP
ftr-450	1332	83	high	high	ADJ
ftr-450	1332	84	-	-	PUNCT
ftr-450	1332	85	risk	risk	NOUN
ftr-450	1332	86	,	,	PUNCT
ftr-450	1332	87	high	high	ADJ
ftr-450	1332	88	-	-	PUNCT
ftr-450	1332	89	yield	yield	NOUN
ftr-450	1332	90	instruments	instrument	NOUN
ftr-450	1332	91	in	in	ADP
ftr-450	1332	92	order	order	NOUN
ftr-450	1332	93	to	to	PART
ftr-450	1332	94	reduce	reduce	VERB
ftr-450	1332	95	the	the	DET
ftr-450	1332	96	amount	amount	NOUN
ftr-450	1332	97	of	of	ADP
ftr-450	1332	98	future	future	ADJ
ftr-450	1332	99	employer	employer	NOUN
ftr-450	1332	100	contributions	contribution	NOUN
ftr-450	1332	101	necessary	necessary	ADJ
ftr-450	1332	102	to	to	ADP
ftr-450	1332	103	the	the	DET
ftr-450	1332	104	excess	excess	NOUN
ftr-450	1332	105	.	.	PUNCT
ftr-450	1333	1	this	this	PRON
ftr-450	1333	2	is	be	AUX
ftr-450	1333	3	referred	refer	VERB
ftr-450	1333	4	to	to	ADP
ftr-450	1333	5	as	as	ADP
ftr-450	1333	6	a	a	DET
ftr-450	1333	7	reversion	reversion	NOUN
ftr-450	1333	8	.	.	PUNCT
ftr-450	1334	1	the	the	DET
ftr-450	1334	2	employer	employer	NOUN
ftr-450	1334	3	,	,	PUNCT
ftr-450	1334	4	however	however	ADV
ftr-450	1334	5	,	,	PUNCT
ftr-450	1334	6	must	must	AUX
ftr-450	1334	7	pay	pay	VERB
ftr-450	1334	8	an	an	DET
ftr-450	1334	9	excise	excise	NOUN
ftr-450	1334	10	tax	tax	NOUN
ftr-450	1334	11	on	on	ADP
ftr-450	1334	12	the	the	DET
ftr-450	1334	13	reverted	revert	VERB
ftr-450	1334	14	amount	amount	NOUN
ftr-450	1334	15	.	.	PUNCT
ftr-450	1335	1	interestingly	interestingly	ADV
ftr-450	1335	2	,	,	PUNCT
ftr-450	1335	3	in	in	ADP
ftr-450	1335	4	some	some	DET
ftr-450	1335	5	instances	instance	NOUN
ftr-450	1335	6	,	,	PUNCT
ftr-450	1335	7	plans	plan	NOUN
ftr-450	1335	8	considered	consider	VERB
ftr-450	1335	9	underfunded	underfunded	ADJ
ftr-450	1335	10	under	under	ADP
ftr-450	1335	11	irc	irc	PROPN
ftr-450	1335	12	'	'	PART
ftr-450	1335	13	412	412	NUM
ftr-450	1335	14	standards	standard	NOUN
ftr-450	1335	15	can	can	AUX
ftr-450	1335	16	have	have	VERB
ftr-450	1335	17	excess	excess	ADJ
ftr-450	1335	18	assets	asset	NOUN
ftr-450	1335	19	at	at	ADP
ftr-450	1335	20	plan	plan	NOUN
ftr-450	1335	21	termination	termination	NOUN
ftr-450	1335	22	because	because	SCONJ
ftr-450	1335	23	the	the	DET
ftr-450	1335	24	actuarial	actuarial	ADJ
ftr-450	1335	25	assumptions	assumption	NOUN
ftr-450	1335	26	for	for	ADP
ftr-450	1335	27	ongoing	ongoing	ADJ
ftr-450	1335	28	plans	plan	NOUN
ftr-450	1335	29	differ	differ	VERB
ftr-450	1335	30	from	from	ADP
ftr-450	1335	31	those	those	PRON
ftr-450	1335	32	used	use	VERB
ftr-450	1335	33	in	in	ADP
ftr-450	1335	34	connection	connection	NOUN
ftr-450	1335	35	with	with	ADP
ftr-450	1335	36	terminating	terminate	VERB
ftr-450	1335	37	plans	plan	NOUN
ftr-450	1335	38	.	.	PUNCT
ftr-450	1336	1	249	249	X
ftr-450	1336	2	.	.	PUNCT
ftr-450	1337	1	employers	employer	NOUN
ftr-450	1337	2	will	will	AUX
ftr-450	1337	3	pay	pay	VERB
ftr-450	1337	4	either	either	ADV
ftr-450	1337	5	by	by	ADP
ftr-450	1337	6	providing	provide	VERB
ftr-450	1337	7	the	the	DET
ftr-450	1337	8	benefits	benefit	NOUN
ftr-450	1337	9	or	or	CCONJ
ftr-450	1337	10	by	by	ADP
ftr-450	1337	11	reimbursing	reimburse	VERB
ftr-450	1337	12	the	the	DET
ftr-450	1337	13	pbgc	pbgc	PROPN
ftr-450	1337	14	.	.	PUNCT
ftr-450	1338	1	see	see	VERB
ftr-450	1338	2	supra	supra	PROPN
ftr-450	1338	3	note	note	PROPN
ftr-450	1338	4	12	12	NUM
ftr-450	1338	5	and	and	CCONJ
ftr-450	1338	6	accompanying	accompany	VERB
ftr-450	1338	7	text	text	NOUN
ftr-450	1338	8	.	.	PUNCT
ftr-450	1339	1	250	250	NUM
ftr-450	1339	2	.	.	PUNCT
ftr-450	1340	1	if	if	SCONJ
ftr-450	1340	2	the	the	DET
ftr-450	1340	3	employer	employer	NOUN
ftr-450	1340	4	anticipates	anticipate	VERB
ftr-450	1340	5	insolvency	insolvency	NOUN
ftr-450	1340	6	,	,	PUNCT
ftr-450	1340	7	however	however	ADV
ftr-450	1340	8	,	,	PUNCT
ftr-450	1340	9	the	the	DET
ftr-450	1340	10	employer	employer	NOUN
ftr-450	1340	11	may	may	AUX
ftr-450	1340	12	nevertheless	nevertheless	ADV
ftr-450	1340	13	take	take	VERB
ftr-450	1340	14	unreasonable	unreasonable	ADJ
ftr-450	1340	15	risks	risk	NOUN
ftr-450	1340	16	knowing	know	VERB
ftr-450	1340	17	that	that	SCONJ
ftr-450	1340	18	the	the	DET
ftr-450	1340	19	promised	promise	VERB
ftr-450	1340	20	benefits	benefit	NOUN
ftr-450	1340	21	would	would	AUX
ftr-450	1340	22	be	be	AUX
ftr-450	1340	23	paid	pay	VERB
ftr-450	1340	24	by	by	ADP
ftr-450	1340	25	the	the	DET
ftr-450	1340	26	pbgc	pbgc	PROPN
ftr-450	1340	27	.	.	PUNCT
ftr-450	1341	1	251	251	NUM
ftr-450	1341	2	.	.	PUNCT
ftr-450	1342	1	daniel	daniel	PROPN
ftr-450	1342	2	keating	keating	PROPN
ftr-450	1342	3	,	,	PUNCT
ftr-450	1342	4	pension	pension	NOUN
ftr-450	1342	5	insurance	insurance	NOUN
ftr-450	1342	6	,	,	PUNCT
ftr-450	1342	7	bankruptcy	bankruptcy	NOUN
ftr-450	1342	8	and	and	CCONJ
ftr-450	1342	9	moral	moral	ADJ
ftr-450	1342	10	hazard	hazard	NOUN
ftr-450	1342	11	,	,	PUNCT
ftr-450	1342	12	1991	1991	NUM
ftr-450	1342	13	wis	wis	NOUN
ftr-450	1342	14	.	.	PUNCT
ftr-450	1343	1	l.	l.	PROPN
ftr-450	1343	2	rev	rev	PROPN
ftr-450	1343	3	.	.	PROPN
ftr-450	1343	4	65	65	NUM
ftr-450	1343	5	,	,	PUNCT
ftr-450	1343	6	66	66	NUM
ftr-450	1343	7	-	-	SYM
ftr-450	1343	8	67	67	NUM
ftr-450	1343	9	.	.	PUNCT
ftr-450	1343	10	252	252	NUM
ftr-450	1343	11	.	.	PUNCT
ftr-450	1344	1	for	for	ADP
ftr-450	1344	2	purposes	purpose	NOUN
ftr-450	1344	3	of	of	ADP
ftr-450	1344	4	defining	define	VERB
ftr-450	1344	5	moral	moral	ADJ
ftr-450	1344	6	hazard	hazard	NOUN
ftr-450	1344	7	problems	problem	NOUN
ftr-450	1344	8	it	it	PRON
ftr-450	1344	9	is	be	AUX
ftr-450	1344	10	important	important	ADJ
ftr-450	1344	11	to	to	PART
ftr-450	1344	12	distinguish	distinguish	VERB
ftr-450	1344	13	between	between	ADP
ftr-450	1344	14	two	two	NUM
ftr-450	1344	15	types	type	NOUN
ftr-450	1344	16	of	of	ADP
ftr-450	1344	17	risks	risk	NOUN
ftr-450	1344	18	:	:	PUNCT
ftr-450	1344	19	reactive	reactive	ADJ
ftr-450	1344	20	and	and	CCONJ
ftr-450	1344	21	fixed	fix	VERB
ftr-450	1344	22	.	.	PUNCT
ftr-450	1345	1	a	a	DET
ftr-450	1345	2	reactive	reactive	ADJ
ftr-450	1345	3	risk	risk	NOUN
ftr-450	1345	4	is	be	AUX
ftr-450	1345	5	one	one	NUM
ftr-450	1345	6	over	over	ADP
ftr-450	1345	7	which	which	PRON
ftr-450	1345	8	the	the	DET
ftr-450	1345	9	insured	insure	VERB
ftr-450	1345	10	has	have	VERB
ftr-450	1345	11	some	some	DET
ftr-450	1345	12	control	control	NOUN
ftr-450	1345	13	.	.	PUNCT
ftr-450	1346	1	an	an	DET
ftr-450	1346	2	example	example	NOUN
ftr-450	1346	3	of	of	ADP
ftr-450	1346	4	this	this	DET
ftr-450	1346	5	type	type	NOUN
ftr-450	1346	6	of	of	ADP
ftr-450	1346	7	risk	risk	NOUN
ftr-450	1346	8	would	would	AUX
ftr-450	1346	9	be	be	AUX
ftr-450	1346	10	an	an	DET
ftr-450	1346	11	automobile	automobile	NOUN
ftr-450	1346	12	wreck	wreck	NOUN
ftr-450	1346	13	due	due	ADP
ftr-450	1346	14	to	to	ADP
ftr-450	1346	15	controllable	controllable	ADJ
ftr-450	1346	16	causes	cause	NOUN
ftr-450	1346	17	,	,	PUNCT
ftr-450	1346	18	such	such	ADJ
ftr-450	1346	19	as	as	ADP
ftr-450	1346	20	speeding	speed	VERB
ftr-450	1346	21	.	.	PUNCT
ftr-450	1347	1	a	a	DET
ftr-450	1347	2	fixed	fix	VERB
ftr-450	1347	3	risk	risk	NOUN
ftr-450	1347	4	is	be	AUX
ftr-450	1347	5	one	one	NUM
ftr-450	1347	6	for	for	ADP
ftr-450	1347	7	which	which	PRON
ftr-450	1347	8	the	the	DET
ftr-450	1347	9	insured	insure	VERB
ftr-450	1347	10	has	have	VERB
ftr-450	1347	11	no	no	DET
ftr-450	1347	12	control	control	NOUN
ftr-450	1347	13	,	,	PUNCT
ftr-450	1347	14	such	such	ADJ
ftr-450	1347	15	as	as	ADP
ftr-450	1347	16	damage	damage	NOUN
ftr-450	1347	17	from	from	ADP
ftr-450	1347	18	floods	flood	NOUN
ftr-450	1347	19	and	and	CCONJ
ftr-450	1347	20	other	other	ADJ
ftr-450	1347	21	acts	act	NOUN
ftr-450	1347	22	of	of	ADP
ftr-450	1347	23	god	god	PROPN
ftr-450	1347	24	.	.	PUNCT
ftr-450	1348	1	afor	afor	VERB
ftr-450	1348	2	a	a	DET
ftr-450	1348	3	moral	moral	ADJ
ftr-450	1348	4	hazard	hazard	NOUN
ftr-450	1348	5	problem	problem	NOUN
ftr-450	1348	6	to	to	PART
ftr-450	1348	7	exist	exist	VERB
ftr-450	1348	8	,	,	PUNCT
ftr-450	1348	9	there	there	PRON
ftr-450	1348	10	must	must	AUX
ftr-450	1348	11	be	be	AUX
ftr-450	1348	12	some	some	DET
ftr-450	1348	13	element	element	NOUN
ftr-450	1348	14	of	of	ADP
ftr-450	1348	15	reactive	reactive	ADJ
ftr-450	1348	16	risk	risk	NOUN
ftr-450	1348	17	involved.@	involved.@	PROPN
ftr-450	1348	18	in	in	ADP
ftr-450	1348	19	other	other	ADJ
ftr-450	1348	20	words	word	NOUN
ftr-450	1348	21	,	,	PUNCT
ftr-450	1348	22	the	the	DET
ftr-450	1348	23	insured	insure	VERB
ftr-450	1348	24	must	must	AUX
ftr-450	1348	25	have	have	VERB
ftr-450	1348	26	some	some	DET
ftr-450	1348	27	opportunity	opportunity	NOUN
ftr-450	1348	28	to	to	PART
ftr-450	1348	29	exercise	exercise	VERB
ftr-450	1348	30	due	due	ADJ
ftr-450	1348	31	care	care	NOUN
ftr-450	1348	32	.	.	PUNCT
ftr-450	1349	1	i	i	PRON
ftr-450	1349	2	d.	d.	PROPN
ftr-450	1349	3	at	at	ADP
ftr-450	1349	4	68	68	NUM
ftr-450	1349	5	.	.	PUNCT
ftr-450	1349	6	2000	2000	NUM
ftr-450	1349	7	]	]	PUNCT
ftr-450	1350	1	rethinking	rethink	VERB
ftr-450	1350	2	the	the	DET
ftr-450	1350	3	risk	risk	NOUN
ftr-450	1350	4	of	of	ADP
ftr-450	1350	5	defined	define	VERB
ftr-450	1350	6	contribution	contribution	NOUN
ftr-450	1350	7	plans	plan	VERB
ftr-450	1350	8	665	665	NUM
ftr-450	1350	9	reach	reach	VERB
ftr-450	1350	10	a	a	DET
ftr-450	1350	11	certain	certain	ADJ
ftr-450	1350	12	level	level	NOUN
ftr-450	1350	13	of	of	ADP
ftr-450	1350	14	retirement	retirement	NOUN
ftr-450	1350	15	benefit.253	benefit.253	PROPN
ftr-450	1350	16	alternatively	alternatively	ADV
ftr-450	1350	17	,	,	PUNCT
ftr-450	1350	18	the	the	DET
ftr-450	1350	19	employer	employer	NOUN
ftr-450	1350	20	may	may	AUX
ftr-450	1350	21	use	use	VERB
ftr-450	1350	22	the	the	DET
ftr-450	1350	23	same	same	ADJ
ftr-450	1350	24	strategy	strategy	NOUN
ftr-450	1350	25	to	to	PART
ftr-450	1350	26	increase	increase	VERB
ftr-450	1350	27	plan	plan	NOUN
ftr-450	1350	28	benefits	benefit	NOUN
ftr-450	1350	29	.	.	PUNCT
ftr-450	1351	1	however	however	ADV
ftr-450	1351	2	,	,	PUNCT
ftr-450	1351	3	a	a	DET
ftr-450	1351	4	similarly	similarly	ADV
ftr-450	1351	5	motivated	motivated	ADJ
ftr-450	1351	6	employer	employer	NOUN
ftr-450	1351	7	sponsoring	sponsor	VERB
ftr-450	1351	8	a	a	DET
ftr-450	1351	9	defined	define	VERB
ftr-450	1351	10	benefit	benefit	NOUN
ftr-450	1351	11	plan	plan	NOUN
ftr-450	1351	12	would	would	AUX
ftr-450	1351	13	not	not	PART
ftr-450	1351	14	choose	choose	VERB
ftr-450	1351	15	to	to	PART
ftr-450	1351	16	expose	expose	VERB
ftr-450	1351	17	its	its	PRON
ftr-450	1351	18	plan	plan	NOUN
ftr-450	1351	19	assets	asset	NOUN
ftr-450	1351	20	to	to	ADP
ftr-450	1351	21	unreasonable	unreasonable	ADJ
ftr-450	1351	22	risks	risk	NOUN
ftr-450	1351	23	because	because	SCONJ
ftr-450	1351	24	the	the	DET
ftr-450	1351	25	employer	employer	NOUN
ftr-450	1351	26	would	would	AUX
ftr-450	1351	27	be	be	AUX
ftr-450	1351	28	liable	liable	ADJ
ftr-450	1351	29	for	for	ADP
ftr-450	1351	30	any	any	DET
ftr-450	1351	31	asset	asset	NOUN
ftr-450	1351	32	deficiencies.254	deficiencies.254	NOUN
ftr-450	1351	33	prior	prior	ADV
ftr-450	1351	34	to	to	ADP
ftr-450	1351	35	the	the	DET
ftr-450	1351	36	passage	passage	NOUN
ftr-450	1351	37	of	of	ADP
ftr-450	1351	38	erisa	erisa	NOUN
ftr-450	1351	39	,	,	PUNCT
ftr-450	1351	40	there	there	PRON
ftr-450	1351	41	was	be	VERB
ftr-450	1351	42	concern	concern	NOUN
ftr-450	1351	43	that	that	SCONJ
ftr-450	1351	44	the	the	DET
ftr-450	1351	45	adoption	adoption	NOUN
ftr-450	1351	46	of	of	ADP
ftr-450	1351	47	defined	define	VERB
ftr-450	1351	48	benefit	benefit	NOUN
ftr-450	1351	49	plan	plan	NOUN
ftr-450	1351	50	insurance	insurance	NOUN
ftr-450	1351	51	would	would	AUX
ftr-450	1351	52	also	also	ADV
ftr-450	1351	53	encourage	encourage	VERB
ftr-450	1351	54	abusive	abusive	ADJ
ftr-450	1351	55	practices	practice	NOUN
ftr-450	1351	56	regarding	regard	VERB
ftr-450	1351	57	risk	risk	NOUN
ftr-450	1351	58	exposure	exposure	NOUN
ftr-450	1351	59	.	.	PUNCT
ftr-450	1352	1	legislative	legislative	ADJ
ftr-450	1352	2	history	history	NOUN
ftr-450	1352	3	reveals	reveal	VERB
ftr-450	1352	4	that	that	SCONJ
ftr-450	1352	5	some	some	DET
ftr-450	1352	6	policymakers	policymaker	NOUN
ftr-450	1352	7	specifically	specifically	ADV
ftr-450	1352	8	feared	fear	VERB
ftr-450	1352	9	that	that	SCONJ
ftr-450	1352	10	defined	define	VERB
ftr-450	1352	11	benefit	benefit	NOUN
ftr-450	1352	12	plan	plan	NOUN
ftr-450	1352	13	insurance	insurance	NOUN
ftr-450	1352	14	would	would	AUX
ftr-450	1352	15	enable	enable	VERB
ftr-450	1352	16	employers	employer	NOUN
ftr-450	1352	17	to	to	PART
ftr-450	1352	18	promise	promise	VERB
ftr-450	1352	19	excessively	excessively	ADV
ftr-450	1352	20	generous	generous	ADJ
ftr-450	1352	21	pension	pension	NOUN
ftr-450	1352	22	benefits	benefit	NOUN
ftr-450	1352	23	in	in	ADP
ftr-450	1352	24	efforts	effort	NOUN
ftr-450	1352	25	to	to	PART
ftr-450	1352	26	satisfy	satisfy	VERB
ftr-450	1352	27	increasing	increase	VERB
ftr-450	1352	28	labor	labor	NOUN
ftr-450	1352	29	demands.255	demands.255	NOUN
ftr-450	1352	30	there	there	PRON
ftr-450	1352	31	was	be	VERB
ftr-450	1352	32	also	also	ADV
ftr-450	1352	33	concern	concern	NOUN
ftr-450	1352	34	that	that	SCONJ
ftr-450	1352	35	an	an	DET
ftr-450	1352	36	employer	employer	NOUN
ftr-450	1352	37	might	might	AUX
ftr-450	1352	38	establish	establish	VERB
ftr-450	1352	39	or	or	CCONJ
ftr-450	1352	40	amend	amend	VERB
ftr-450	1352	41	a	a	DET
ftr-450	1352	42	plan	plan	NOUN
ftr-450	1352	43	to	to	PART
ftr-450	1352	44	provide	provide	VERB
ftr-450	1352	45	substantial	substantial	ADJ
ftr-450	1352	46	past	past	ADJ
ftr-450	1352	47	service	service	NOUN
ftr-450	1352	48	benefits	benefit	NOUN
ftr-450	1352	49	,	,	PUNCT
ftr-450	1352	50	realizing	realize	VERB
ftr-450	1352	51	that	that	SCONJ
ftr-450	1352	52	if	if	SCONJ
ftr-450	1352	53	funding	funding	NOUN
ftr-450	1352	54	were	be	AUX
ftr-450	1352	55	inadequate	inadequate	ADJ
ftr-450	1352	56	to	to	PART
ftr-450	1352	57	pay	pay	VERB
ftr-450	1352	58	the	the	DET
ftr-450	1352	59	benefits	benefit	NOUN
ftr-450	1352	60	,	,	PUNCT
ftr-450	1352	61	the	the	DET
ftr-450	1352	62	pbgc	pbgc	PROPN
ftr-450	1352	63	would	would	AUX
ftr-450	1352	64	subsidize	subsidize	VERB
ftr-450	1352	65	the	the	DET
ftr-450	1352	66	remaining	remain	VERB
ftr-450	1352	67	deficiency.256	deficiency.256	PROPN
ftr-450	1352	68	as	as	ADP
ftr-450	1352	69	a	a	DET
ftr-450	1352	70	result	result	NOUN
ftr-450	1352	71	,	,	PUNCT
ftr-450	1352	72	the	the	DET
ftr-450	1352	73	pre	pre	ADJ
ftr-450	1352	74	-	-	ADJ
ftr-450	1352	75	erisa	erisa	ADJ
ftr-450	1352	76	committee	committee	NOUN
ftr-450	1352	77	determined	determine	VERB
ftr-450	1352	78	that	that	SCONJ
ftr-450	1352	79	it	it	PRON
ftr-450	1352	80	was	be	AUX
ftr-450	1352	81	necessary	necessary	ADJ
ftr-450	1352	82	to	to	PART
ftr-450	1352	83	adopt	adopt	VERB
ftr-450	1352	84	safeguards	safeguard	NOUN
ftr-450	1352	85	against	against	ADP
ftr-450	1352	86	this	this	DET
ftr-450	1352	87	type	type	NOUN
ftr-450	1352	88	of	of	ADP
ftr-450	1352	89	abusive	abusive	ADJ
ftr-450	1352	90	behavior	behavior	NOUN
ftr-450	1352	91	.	.	PUNCT
ftr-450	1353	1	the	the	DET
ftr-450	1353	2	committee	committee	NOUN
ftr-450	1353	3	initially	initially	ADV
ftr-450	1353	4	imposed	impose	VERB
ftr-450	1353	5	restrictions	restriction	NOUN
ftr-450	1353	6	on	on	ADP
ftr-450	1353	7	an	an	DET
ftr-450	1353	8	employer	employer	NOUN
ftr-450	1353	9	's	's	PART
ftr-450	1353	10	ability	ability	NOUN
ftr-450	1353	11	to	to	PART
ftr-450	1353	12	recover	recover	VERB
ftr-450	1353	13	from	from	ADP
ftr-450	1353	14	the	the	DET
ftr-450	1353	15	pbgc	pbgc	PROPN
ftr-450	1353	16	.	.	PUNCT
ftr-450	1354	1	it	it	PRON
ftr-450	1354	2	required	require	VERB
ftr-450	1354	3	employers	employer	NOUN
ftr-450	1354	4	to	to	PART
ftr-450	1354	5	reimburse	reimburse	VERB
ftr-450	1354	6	the	the	DET
ftr-450	1354	7	pbgc	pbgc	PROPN
ftr-450	1354	8	for	for	ADP
ftr-450	1354	9	asset	asset	NOUN
ftr-450	1354	10	deficiencies	deficiency	NOUN
ftr-450	1354	11	of	of	ADP
ftr-450	1354	12	up	up	ADP
ftr-450	1354	13	to	to	PART
ftr-450	1354	14	30	30	NUM
ftr-450	1354	15	%	%	NOUN
ftr-450	1354	16	of	of	ADP
ftr-450	1354	17	the	the	DET
ftr-450	1354	18	employer	employer	NOUN
ftr-450	1354	19	=	=	NOUN
ftr-450	1354	20	s	s	PART
ftr-450	1354	21	net	net	ADJ
ftr-450	1354	22	worth.257	worth.257	NOUN
ftr-450	1354	23	subsequently	subsequently	ADV
ftr-450	1354	24	,	,	PUNCT
ftr-450	1354	25	erisa	erisa	PROPN
ftr-450	1354	26	was	be	AUX
ftr-450	1354	27	amended	amend	VERB
ftr-450	1354	28	to	to	PART
ftr-450	1354	29	require	require	VERB
ftr-450	1354	30	that	that	SCONJ
ftr-450	1354	31	employers	employer	NOUN
ftr-450	1354	32	reimburse	reimburse	VERB
ftr-450	1354	33	the	the	DET
ftr-450	1354	34	pbgc	pbgc	PROPN
ftr-450	1354	35	for	for	ADP
ftr-450	1354	36	the	the	DET
ftr-450	1354	37	full	full	ADJ
ftr-450	1354	38	amount	amount	NOUN
ftr-450	1354	39	of	of	ADP
ftr-450	1354	40	the	the	DET
ftr-450	1354	41	plan	plan	NOUN
ftr-450	1355	1	=	=	SYM
ftr-450	1355	2	s	s	PART
ftr-450	1355	3	funding	funding	NOUN
ftr-450	1355	4	deficiency.258	deficiency.258	NOUN
ftr-450	1355	5	in	in	ADP
ftr-450	1355	6	connection	connection	NOUN
ftr-450	1355	7	with	with	ADP
ftr-450	1355	8	defined	define	VERB
ftr-450	1355	9	contribution	contribution	NOUN
ftr-450	1355	10	plan	plan	NOUN
ftr-450	1355	11	insurance	insurance	NOUN
ftr-450	1355	12	,	,	PUNCT
ftr-450	1355	13	it	it	PRON
ftr-450	1355	14	would	would	AUX
ftr-450	1355	15	be	be	AUX
ftr-450	1355	16	necessary	necessary	ADJ
ftr-450	1355	17	to	to	PART
ftr-450	1355	18	adopt	adopt	VERB
ftr-450	1355	19	similar	similar	ADJ
ftr-450	1355	20	protective	protective	ADJ
ftr-450	1355	21	measures	measure	NOUN
ftr-450	1355	22	to	to	PART
ftr-450	1355	23	address	address	VERB
ftr-450	1355	24	the	the	DET
ftr-450	1355	25	moral	moral	ADJ
ftr-450	1355	26	hazard	hazard	NOUN
ftr-450	1355	27	problem	problem	NOUN
ftr-450	1355	28	.	.	PUNCT
ftr-450	1356	1	the	the	DET
ftr-450	1356	2	prescribed	prescribed	ADJ
ftr-450	1356	3	diversification	diversification	NOUN
ftr-450	1356	4	standard	standard	NOUN
ftr-450	1356	5	used	use	VERB
ftr-450	1356	6	in	in	ADP
ftr-450	1356	7	connection	connection	NOUN
ftr-450	1356	8	with	with	ADP
ftr-450	1356	9	the	the	DET
ftr-450	1356	10	hypothetical	hypothetical	ADJ
ftr-450	1356	11	account	account	NOUN
ftr-450	1356	12	model	model	NOUN
ftr-450	1356	13	discussed	discuss	VERB
ftr-450	1356	14	above	above	ADV
ftr-450	1356	15	accomplishes	accomplish	VERB
ftr-450	1356	16	this	this	DET
ftr-450	1356	17	goal	goal	NOUN
ftr-450	1356	18	by	by	ADP
ftr-450	1356	19	placing	place	VERB
ftr-450	1356	20	limitations	limitation	NOUN
ftr-450	1356	21	on	on	ADP
ftr-450	1356	22	the	the	DET
ftr-450	1356	23	level	level	NOUN
ftr-450	1356	24	of	of	ADP
ftr-450	1356	25	risk	risk	NOUN
ftr-450	1356	26	to	to	PART
ftr-450	1356	27	which	which	PRON
ftr-450	1356	28	an	an	DET
ftr-450	1356	29	insured	insure	VERB
ftr-450	1356	30	account	account	NOUN
ftr-450	1356	31	may	may	AUX
ftr-450	1356	32	be	be	AUX
ftr-450	1356	33	exposed.259	exposed.259	NOUN
ftr-450	1356	34	2	2	NUM
ftr-450	1356	35	.	.	PUNCT
ftr-450	1357	1	the	the	DET
ftr-450	1357	2	impact	impact	NOUN
ftr-450	1357	3	of	of	ADP
ftr-450	1357	4	defined	define	VERB
ftr-450	1357	5	contribution	contribution	NOUN
ftr-450	1357	6	plan	plan	NOUN
ftr-450	1357	7	insurance	insurance	NOUN
ftr-450	1357	8	on	on	ADP
ftr-450	1357	9	the	the	DET
ftr-450	1357	10	pbgc.cskeptics	pbgc.cskeptic	NOUN
ftr-450	1357	11	of	of	ADP
ftr-450	1357	12	defined	define	VERB
ftr-450	1357	13	contribution	contribution	NOUN
ftr-450	1357	14	plan	plan	NOUN
ftr-450	1357	15	insurance	insurance	NOUN
ftr-450	1357	16	protection	protection	NOUN
ftr-450	1357	17	maintain	maintain	VERB
ftr-450	1357	18	that	that	SCONJ
ftr-450	1357	19	extending	extend	VERB
ftr-450	1357	20	pbgc	pbgc	PROPN
ftr-450	1357	21	insurance	insurance	NOUN
ftr-450	1357	22	protection	protection	NOUN
ftr-450	1357	23	to	to	ADP
ftr-450	1357	24	defined	define	VERB
ftr-450	1357	25	contribution	contribution	NOUN
ftr-450	1357	26	plans	plan	NOUN
ftr-450	1357	27	would	would	AUX
ftr-450	1357	28	intensify	intensify	VERB
ftr-450	1357	29	the	the	DET
ftr-450	1357	30	financial	financial	ADJ
ftr-450	1357	31	troubles	trouble	NOUN
ftr-450	1357	32	of	of	ADP
ftr-450	1357	33	the	the	DET
ftr-450	1357	34	pbgc.260	pbgc.260	NOUN
ftr-450	1357	35	this	this	DET
ftr-450	1357	36	particular	particular	ADJ
ftr-450	1357	37	concern	concern	NOUN
ftr-450	1357	38	is	be	AUX
ftr-450	1357	39	valid	valid	ADJ
ftr-450	1357	40	,	,	PUNCT
ftr-450	1357	41	however	however	ADV
ftr-450	1357	42	,	,	PUNCT
ftr-450	1357	43	only	only	ADV
ftr-450	1357	44	if	if	SCONJ
ftr-450	1357	45	the	the	DET
ftr-450	1357	46	defined	define	VERB
ftr-450	1357	47	contribution	contribution	NOUN
ftr-450	1357	48	plan	plan	NOUN
ftr-450	1357	49	insurance	insurance	NOUN
ftr-450	1357	50	program	program	NOUN
ftr-450	1357	51	253	253	NUM
ftr-450	1357	52	.	.	PUNCT
ftr-450	1358	1	a	a	DET
ftr-450	1358	2	money	money	NOUN
ftr-450	1358	3	purchase	purchase	NOUN
ftr-450	1358	4	plan	plan	NOUN
ftr-450	1358	5	is	be	AUX
ftr-450	1358	6	a	a	DET
ftr-450	1358	7	defined	define	VERB
ftr-450	1358	8	contribution	contribution	NOUN
ftr-450	1358	9	plan	plan	NOUN
ftr-450	1358	10	that	that	PRON
ftr-450	1358	11	has	have	VERB
ftr-450	1358	12	a	a	DET
ftr-450	1358	13	definite	definite	ADJ
ftr-450	1358	14	contribution	contribution	NOUN
ftr-450	1358	15	formula	formula	NOUN
ftr-450	1358	16	.	.	PUNCT
ftr-450	1359	1	in	in	ADP
ftr-450	1359	2	contrast	contrast	NOUN
ftr-450	1359	3	,	,	PUNCT
ftr-450	1359	4	a	a	DET
ftr-450	1359	5	profit	profit	NOUN
ftr-450	1359	6	sharing	sharing	NOUN
ftr-450	1359	7	plan	plan	NOUN
ftr-450	1359	8	is	be	AUX
ftr-450	1359	9	a	a	DET
ftr-450	1359	10	defined	define	VERB
ftr-450	1359	11	contribution	contribution	NOUN
ftr-450	1359	12	plan	plan	NOUN
ftr-450	1359	13	that	that	PRON
ftr-450	1359	14	can	can	AUX
ftr-450	1359	15	have	have	VERB
ftr-450	1359	16	an	an	DET
ftr-450	1359	17	indefinite	indefinite	ADJ
ftr-450	1359	18	contribution	contribution	NOUN
ftr-450	1359	19	formula	formula	NOUN
ftr-450	1359	20	.	.	PUNCT
ftr-450	1360	1	254	254	NUM
ftr-450	1360	2	.	.	PUNCT
ftr-450	1361	1	the	the	DET
ftr-450	1361	2	employer	employer	NOUN
ftr-450	1361	3	would	would	AUX
ftr-450	1361	4	be	be	AUX
ftr-450	1361	5	liable	liable	ADJ
ftr-450	1361	6	to	to	ADP
ftr-450	1361	7	the	the	DET
ftr-450	1361	8	pbgc	pbgc	PROPN
ftr-450	1361	9	.	.	PUNCT
ftr-450	1362	1	255	255	X
ftr-450	1362	2	.	.	PUNCT
ftr-450	1363	1	see	see	VERB
ftr-450	1363	2	generally	generally	ADV
ftr-450	1363	3	langbein	langbein	ADJ
ftr-450	1363	4	&	&	CCONJ
ftr-450	1363	5	wolk	wolk	NOUN
ftr-450	1363	6	,	,	PUNCT
ftr-450	1363	7	supra	supra	PROPN
ftr-450	1363	8	note	note	NOUN
ftr-450	1363	9	5	5	NUM
ftr-450	1363	10	,	,	PUNCT
ftr-450	1363	11	at	at	ADP
ftr-450	1363	12	78	78	NUM
ftr-450	1363	13	-	-	SYM
ftr-450	1363	14	79	79	NUM
ftr-450	1363	15	.	.	PUNCT
ftr-450	1364	1	256	256	NUM
ftr-450	1364	2	.	.	X
ftr-450	1365	1	see	see	VERB
ftr-450	1365	2	discussion	discussion	NOUN
ftr-450	1365	3	infra	infra	NOUN
ftr-450	1365	4	part	part	NOUN
ftr-450	1365	5	iv.b	iv.b	PROPN
ftr-450	1365	6	,	,	PUNCT
ftr-450	1365	7	c.	c.	PROPN
ftr-450	1365	8	257	257	NUM
ftr-450	1365	9	.	.	PUNCT
ftr-450	1366	1	see	see	VERB
ftr-450	1366	2	supra	supra	PROPN
ftr-450	1366	3	note	note	PROPN
ftr-450	1366	4	11	11	NUM
ftr-450	1366	5	and	and	CCONJ
ftr-450	1366	6	accompanying	accompany	VERB
ftr-450	1366	7	text	text	NOUN
ftr-450	1366	8	.	.	PUNCT
ftr-450	1367	1	258	258	NUM
ftr-450	1367	2	.	.	PUNCT
ftr-450	1368	1	the	the	DET
ftr-450	1368	2	omnibus	omnibus	ADJ
ftr-450	1368	3	budget	budget	NOUN
ftr-450	1368	4	reconciliation	reconciliation	NOUN
ftr-450	1368	5	act	act	NOUN
ftr-450	1368	6	of	of	ADP
ftr-450	1368	7	1987	1987	NUM
ftr-450	1368	8	eliminated	eliminate	VERB
ftr-450	1368	9	the	the	DET
ftr-450	1368	10	30	30	NUM
ftr-450	1368	11	%	%	NOUN
ftr-450	1368	12	cap	cap	NOUN
ftr-450	1368	13	on	on	ADP
ftr-450	1368	14	the	the	DET
ftr-450	1368	15	plan	plan	NOUN
ftr-450	1368	16	sponsors=	sponsors=	NUM
ftr-450	1368	17	liability	liability	NOUN
ftr-450	1368	18	.	.	PUNCT
ftr-450	1369	1	259	259	X
ftr-450	1369	2	.	.	X
ftr-450	1369	3	see	see	VERB
ftr-450	1369	4	discussion	discussion	NOUN
ftr-450	1369	5	infra	infra	NOUN
ftr-450	1369	6	part	part	NOUN
ftr-450	1369	7	iv.b	iv.b	PROPN
ftr-450	1369	8	,	,	PUNCT
ftr-450	1369	9	c.	c.	PROPN
ftr-450	1369	10	260	260	NUM
ftr-450	1369	11	.	.	PUNCT
ftr-450	1370	1	see	see	VERB
ftr-450	1370	2	langbein	langbein	ADJ
ftr-450	1370	3	&	&	CCONJ
ftr-450	1370	4	wolk	wolk	NOUN
ftr-450	1370	5	,	,	PUNCT
ftr-450	1370	6	supra	supra	PROPN
ftr-450	1370	7	note	note	NOUN
ftr-450	1370	8	5	5	NUM
ftr-450	1370	9	,	,	PUNCT
ftr-450	1370	10	at	at	ADP
ftr-450	1370	11	848	848	NUM
ftr-450	1370	12	-	-	SYM
ftr-450	1370	13	49	49	NUM
ftr-450	1370	14	.	.	PUNCT
ftr-450	1371	1	666	666	NUM
ftr-450	1371	2	florida	florida	PROPN
ftr-450	1371	3	tax	tax	NOUN
ftr-450	1371	4	review	review	NOUN
ftr-450	1371	5	[	[	X
ftr-450	1371	6	vol	vol	NOUN
ftr-450	1371	7	.	.	PUNCT
ftr-450	1371	8	4:9	4:9	NUM
ftr-450	1371	9	replicated	replicate	VERB
ftr-450	1371	10	or	or	CCONJ
ftr-450	1371	11	expanded	expand	VERB
ftr-450	1371	12	the	the	DET
ftr-450	1371	13	existing	exist	VERB
ftr-450	1371	14	insurance	insurance	NOUN
ftr-450	1371	15	program	program	NOUN
ftr-450	1371	16	for	for	ADP
ftr-450	1371	17	defined	define	VERB
ftr-450	1371	18	benefit	benefit	NOUN
ftr-450	1371	19	plans	plan	NOUN
ftr-450	1371	20	.	.	PUNCT
ftr-450	1372	1	a	a	DET
ftr-450	1372	2	newly	newly	ADV
ftr-450	1372	3	established	establish	VERB
ftr-450	1372	4	defined	define	VERB
ftr-450	1372	5	contribution	contribution	NOUN
ftr-450	1372	6	plan	plan	NOUN
ftr-450	1372	7	insurance	insurance	NOUN
ftr-450	1372	8	program	program	NOUN
ftr-450	1372	9	should	should	AUX
ftr-450	1372	10	do	do	VERB
ftr-450	1372	11	neither	neither	PRON
ftr-450	1372	12	.	.	PUNCT
ftr-450	1373	1	a	a	DET
ftr-450	1373	2	defined	define	VERB
ftr-450	1373	3	contribution	contribution	NOUN
ftr-450	1373	4	insurance	insurance	NOUN
ftr-450	1373	5	program	program	NOUN
ftr-450	1373	6	should	should	AUX
ftr-450	1373	7	be	be	AUX
ftr-450	1373	8	uniquely	uniquely	ADV
ftr-450	1373	9	designed	design	VERB
ftr-450	1373	10	to	to	PART
ftr-450	1373	11	reflect	reflect	VERB
ftr-450	1373	12	not	not	PART
ftr-450	1373	13	only	only	ADV
ftr-450	1373	14	differences	difference	NOUN
ftr-450	1373	15	in	in	ADP
ftr-450	1373	16	plan	plan	NOUN
ftr-450	1373	17	type	type	NOUN
ftr-450	1373	18	and	and	CCONJ
ftr-450	1373	19	plan	plan	NOUN
ftr-450	1373	20	structure	structure	NOUN
ftr-450	1373	21	,	,	PUNCT
ftr-450	1373	22	but	but	CCONJ
ftr-450	1373	23	also	also	ADV
ftr-450	1373	24	recent	recent	ADJ
ftr-450	1373	25	awareness	awareness	NOUN
ftr-450	1373	26	of	of	ADP
ftr-450	1373	27	design	design	NOUN
ftr-450	1373	28	deficiencies	deficiency	NOUN
ftr-450	1373	29	in	in	ADP
ftr-450	1373	30	the	the	DET
ftr-450	1373	31	defined	define	VERB
ftr-450	1373	32	benefit	benefit	NOUN
ftr-450	1373	33	plan	plan	NOUN
ftr-450	1373	34	insurance	insurance	NOUN
ftr-450	1373	35	program.261	program.261	NOUN
ftr-450	1373	36	congress	congress	PROPN
ftr-450	1373	37	has	have	AUX
ftr-450	1373	38	conducted	conduct	VERB
ftr-450	1373	39	numerous	numerous	ADJ
ftr-450	1373	40	studies	study	NOUN
ftr-450	1373	41	to	to	PART
ftr-450	1373	42	assess	assess	VERB
ftr-450	1373	43	the	the	DET
ftr-450	1373	44	strengths	strength	NOUN
ftr-450	1373	45	and	and	CCONJ
ftr-450	1373	46	weaknesses	weakness	NOUN
ftr-450	1373	47	of	of	ADP
ftr-450	1373	48	the	the	DET
ftr-450	1373	49	pbgc	pbgc	PROPN
ftr-450	1373	50	insurance	insurance	NOUN
ftr-450	1373	51	program	program	NOUN
ftr-450	1373	52	.	.	PUNCT
ftr-450	1374	1	these	these	DET
ftr-450	1374	2	studies	study	NOUN
ftr-450	1374	3	identify	identify	VERB
ftr-450	1374	4	inherent	inherent	ADJ
ftr-450	1374	5	problems	problem	NOUN
ftr-450	1374	6	with	with	ADP
ftr-450	1374	7	the	the	DET
ftr-450	1374	8	pbgc	pbgc	PROPN
ftr-450	1374	9	insurance	insurance	NOUN
ftr-450	1374	10	program	program	NOUN
ftr-450	1374	11	,	,	PUNCT
ftr-450	1374	12	paying	pay	VERB
ftr-450	1374	13	special	special	ADJ
ftr-450	1374	14	attention	attention	NOUN
ftr-450	1374	15	to	to	ADP
ftr-450	1374	16	the	the	DET
ftr-450	1374	17	mid	mid	ADJ
ftr-450	1374	18	1980	1980	NUM
ftr-450	1374	19	=	=	SYM
ftr-450	1374	20	s	s	NOUN
ftr-450	1374	21	,	,	PUNCT
ftr-450	1374	22	when	when	SCONJ
ftr-450	1374	23	the	the	DET
ftr-450	1374	24	pbgc	pbgc	NOUN
ftr-450	1374	25	=	=	SYM
ftr-450	1374	26	s	s	PART
ftr-450	1374	27	liabilities	liability	NOUN
ftr-450	1374	28	began	begin	VERB
ftr-450	1374	29	to	to	PART
ftr-450	1374	30	increase.262	increase.262	VERB
ftr-450	1374	31	some	some	DET
ftr-450	1374	32	studies	study	NOUN
ftr-450	1374	33	have	have	AUX
ftr-450	1374	34	concluded	conclude	VERB
ftr-450	1374	35	that	that	SCONJ
ftr-450	1374	36	the	the	DET
ftr-450	1374	37	pbgc	pbgc	NOUN
ftr-450	1374	38	=	=	SYM
ftr-450	1374	39	s	s	PART
ftr-450	1374	40	financial	financial	ADJ
ftr-450	1374	41	problems	problem	NOUN
ftr-450	1374	42	primarily	primarily	ADV
ftr-450	1374	43	stem	stem	VERB
ftr-450	1374	44	from	from	ADP
ftr-450	1374	45	the	the	DET
ftr-450	1374	46	potential	potential	ADJ
ftr-450	1374	47	liability	liability	NOUN
ftr-450	1374	48	of	of	ADP
ftr-450	1374	49	underfunded	underfunded	ADJ
ftr-450	1374	50	ongoing	ongoing	ADJ
ftr-450	1374	51	pension	pension	NOUN
ftr-450	1374	52	plans	plan	NOUN
ftr-450	1374	53	terminating	terminate	VERB
ftr-450	1374	54	.	.	PUNCT
ftr-450	1375	1	other	other	ADJ
ftr-450	1375	2	studies	study	NOUN
ftr-450	1375	3	have	have	AUX
ftr-450	1375	4	concluded	conclude	VERB
ftr-450	1375	5	that	that	SCONJ
ftr-450	1375	6	the	the	DET
ftr-450	1375	7	real	real	ADJ
ftr-450	1375	8	crux	crux	NOUN
ftr-450	1375	9	of	of	ADP
ftr-450	1375	10	the	the	DET
ftr-450	1375	11	pbgc	pbgc	PROPN
ftr-450	1375	12	=	=	SYM
ftr-450	1375	13	s	s	PART
ftr-450	1375	14	funding	funding	NOUN
ftr-450	1375	15	crisis	crisis	NOUN
ftr-450	1375	16	stems	stem	VERB
ftr-450	1375	17	from	from	ADP
ftr-450	1375	18	the	the	DET
ftr-450	1375	19	fact	fact	NOUN
ftr-450	1375	20	that	that	SCONJ
ftr-450	1375	21	the	the	DET
ftr-450	1375	22	pbgc	pbgc	PROPN
ftr-450	1375	23	is	be	AUX
ftr-450	1375	24	not	not	PART
ftr-450	1375	25	structured	structure	VERB
ftr-450	1375	26	as	as	ADP
ftr-450	1375	27	a	a	DET
ftr-450	1375	28	bona	bona	ADJ
ftr-450	1375	29	fide	fide	NOUN
ftr-450	1375	30	insurance	insurance	NOUN
ftr-450	1375	31	company.263	company.263	CCONJ
ftr-450	1375	32	two	two	NUM
ftr-450	1375	33	characteristics	characteristic	NOUN
ftr-450	1375	34	distinguish	distinguish	VERB
ftr-450	1375	35	the	the	DET
ftr-450	1375	36	pbgc	pbgc	PROPN
ftr-450	1375	37	insurance	insurance	NOUN
ftr-450	1375	38	program	program	NOUN
ftr-450	1375	39	from	from	ADP
ftr-450	1375	40	the	the	DET
ftr-450	1375	41	bona	bona	ADJ
ftr-450	1375	42	fide	fide	NOUN
ftr-450	1375	43	insurance	insurance	NOUN
ftr-450	1375	44	model	model	NOUN
ftr-450	1375	45	used	use	VERB
ftr-450	1375	46	in	in	ADP
ftr-450	1375	47	the	the	DET
ftr-450	1375	48	private	private	ADJ
ftr-450	1375	49	sector	sector	NOUN
ftr-450	1375	50	.	.	PUNCT
ftr-450	1376	1	first	first	ADV
ftr-450	1376	2	,	,	PUNCT
ftr-450	1376	3	the	the	DET
ftr-450	1376	4	pbgc	pbgc	X
ftr-450	1376	5	premium	premium	NOUN
ftr-450	1376	6	is	be	AUX
ftr-450	1376	7	not	not	PART
ftr-450	1376	8	fully	fully	ADV
ftr-450	1376	9	risk	risk	NOUN
ftr-450	1376	10	based.264	based.264	NOUN
ftr-450	1376	11	as	as	ADP
ftr-450	1376	12	a	a	DET
ftr-450	1376	13	result	result	NOUN
ftr-450	1376	14	,	,	PUNCT
ftr-450	1376	15	healthy	healthy	ADJ
ftr-450	1376	16	plans	plan	NOUN
ftr-450	1376	17	in	in	ADP
ftr-450	1376	18	thriving	thrive	VERB
ftr-450	1376	19	industries	industry	NOUN
ftr-450	1376	20	pay	pay	VERB
ftr-450	1376	21	the	the	DET
ftr-450	1376	22	same	same	ADJ
ftr-450	1376	23	premiums	premium	NOUN
ftr-450	1376	24	as	as	ADP
ftr-450	1376	25	barely	barely	ADV
ftr-450	1376	26	funded	fund	VERB
ftr-450	1376	27	plans	plan	NOUN
ftr-450	1376	28	in	in	ADP
ftr-450	1376	29	troubled	troubled	ADJ
ftr-450	1376	30	industries	industry	NOUN
ftr-450	1376	31	.	.	PUNCT
ftr-450	1377	1	second	second	ADJ
ftr-450	1377	2	,	,	PUNCT
ftr-450	1377	3	the	the	DET
ftr-450	1377	4	pbgc	pbgc	X
ftr-450	1377	5	premium	premium	NOUN
ftr-450	1377	6	is	be	AUX
ftr-450	1377	7	only	only	ADV
ftr-450	1377	8	partially	partially	ADV
ftr-450	1377	9	economically	economically	ADV
ftr-450	1377	10	derived.265	derived.265	NOUN
ftr-450	1377	11	consequently	consequently	ADV
ftr-450	1377	12	,	,	PUNCT
ftr-450	1377	13	extremely	extremely	ADV
ftr-450	1377	14	well	well	ADV
ftr-450	1377	15	funded	fund	VERB
ftr-450	1377	16	plans	plan	NOUN
ftr-450	1377	17	pay	pay	VERB
ftr-450	1377	18	the	the	DET
ftr-450	1377	19	same	same	ADJ
ftr-450	1377	20	premium	premium	NOUN
ftr-450	1377	21	as	as	ADP
ftr-450	1377	22	plans	plan	NOUN
ftr-450	1377	23	that	that	PRON
ftr-450	1377	24	are	be	AUX
ftr-450	1377	25	only	only	ADV
ftr-450	1377	26	adequately	adequately	ADV
ftr-450	1377	27	funded	fund	VERB
ftr-450	1377	28	.	.	PUNCT
ftr-450	1378	1	although	although	SCONJ
ftr-450	1378	2	there	there	PRON
ftr-450	1378	3	are	be	VERB
ftr-450	1378	4	new	new	ADJ
ftr-450	1378	5	increased	increase	VERB
ftr-450	1378	6	variable	variable	ADJ
ftr-450	1378	7	rate	rate	NOUN
ftr-450	1378	8	premiums	premium	NOUN
ftr-450	1378	9	which	which	PRON
ftr-450	1378	10	require	require	VERB
ftr-450	1378	11	underfunded	underfunded	ADJ
ftr-450	1378	12	plans	plan	NOUN
ftr-450	1378	13	to	to	PART
ftr-450	1378	14	pay	pay	VERB
ftr-450	1378	15	higher	high	ADJ
ftr-450	1378	16	premiums	premium	NOUN
ftr-450	1378	17	,	,	PUNCT
ftr-450	1378	18	there	there	PRON
ftr-450	1378	19	is	be	VERB
ftr-450	1378	20	still	still	ADV
ftr-450	1378	21	no	no	DET
ftr-450	1378	22	corresponding	correspond	VERB
ftr-450	1378	23	adjustment	adjustment	NOUN
ftr-450	1378	24	to	to	PART
ftr-450	1378	25	decrease	decrease	VERB
ftr-450	1378	26	the	the	DET
ftr-450	1378	27	premiums	premium	NOUN
ftr-450	1378	28	of	of	ADP
ftr-450	1378	29	well	well	ADV
ftr-450	1378	30	funded	fund	VERB
ftr-450	1378	31	plans.266	plans.266	NOUN
ftr-450	1378	32	261	261	NUM
ftr-450	1378	33	.	.	PUNCT
ftr-450	1379	1	see	see	VERB
ftr-450	1379	2	generally	generally	ADV
ftr-450	1379	3	keville	keville	PROPN
ftr-450	1379	4	,	,	PUNCT
ftr-450	1379	5	supra	supra	PROPN
ftr-450	1379	6	note	note	NOUN
ftr-450	1379	7	4	4	NUM
ftr-450	1379	8	,	,	PUNCT
ftr-450	1379	9	at	at	ADP
ftr-450	1379	10	553	553	NUM
ftr-450	1379	11	-	-	SYM
ftr-450	1379	12	54	54	NUM
ftr-450	1379	13	.	.	PUNCT
ftr-450	1380	1	262	262	NUM
ftr-450	1380	2	.	.	PUNCT
ftr-450	1380	3	richard	richard	PROPN
ftr-450	1380	4	a.	a.	PROPN
ftr-450	1380	5	ippolito	ippolito	PROPN
ftr-450	1380	6	,	,	PUNCT
ftr-450	1380	7	a	a	DET
ftr-450	1380	8	study	study	NOUN
ftr-450	1380	9	of	of	ADP
ftr-450	1380	10	the	the	DET
ftr-450	1380	11	regulatory	regulatory	ADJ
ftr-450	1380	12	effect	effect	NOUN
ftr-450	1380	13	of	of	ADP
ftr-450	1380	14	the	the	DET
ftr-450	1380	15	employee	employee	NOUN
ftr-450	1380	16	retirement	retirement	PROPN
ftr-450	1380	17	income	income	PROPN
ftr-450	1380	18	security	security	PROPN
ftr-450	1380	19	act	act	PROPN
ftr-450	1380	20	,	,	PUNCT
ftr-450	1380	21	31	31	NUM
ftr-450	1380	22	j.l	j.l	PROPN
ftr-450	1380	23	.	.	PROPN
ftr-450	1380	24	&	&	CCONJ
ftr-450	1380	25	econ	econ	PROPN
ftr-450	1380	26	.	.	PROPN
ftr-450	1380	27	85	85	NUM
ftr-450	1380	28	(	(	PUNCT
ftr-450	1380	29	1988	1988	NUM
ftr-450	1380	30	)	)	PUNCT
ftr-450	1381	1	[	[	X
ftr-450	1381	2	hereinafter	hereinafter	NOUN
ftr-450	1381	3	ippolito	ippolito	PROPN
ftr-450	1381	4	,	,	PUNCT
ftr-450	1381	5	regulatory	regulatory	ADJ
ftr-450	1381	6	effect	effect	NOUN
ftr-450	1381	7	]	]	PUNCT
ftr-450	1381	8	.	.	PUNCT
ftr-450	1381	9	263	263	NUM
ftr-450	1381	10	.	.	PUNCT
ftr-450	1381	11	see	see	VERB
ftr-450	1381	12	richard	richard	PROPN
ftr-450	1381	13	a.	a.	PROPN
ftr-450	1381	14	ippolito	ippolito	PROPN
ftr-450	1381	15	,	,	PUNCT
ftr-450	1381	16	pension	pension	NOUN
ftr-450	1381	17	security	security	NOUN
ftr-450	1381	18	:	:	PUNCT
ftr-450	1381	19	has	have	AUX
ftr-450	1381	20	erisa	erisa	NOUN
ftr-450	1381	21	had	have	VERB
ftr-450	1381	22	any	any	DET
ftr-450	1381	23	effect	effect	NOUN
ftr-450	1381	24	?	?	PUNCT
ftr-450	1381	25	,	,	PUNCT
ftr-450	1381	26	in	in	ADP
ftr-450	1381	27	langbein	langbein	ADJ
ftr-450	1381	28	&	&	CCONJ
ftr-450	1381	29	wolk	wolk	NOUN
ftr-450	1381	30	,	,	PUNCT
ftr-450	1381	31	supra	supra	PROPN
ftr-450	1381	32	note	note	NOUN
ftr-450	1381	33	4	4	NUM
ftr-450	1381	34	,	,	PUNCT
ftr-450	1381	35	at	at	ADP
ftr-450	1381	36	91	91	NUM
ftr-450	1381	37	,	,	PUNCT
ftr-450	1381	38	93	93	NUM
ftr-450	1382	1	[	[	X
ftr-450	1382	2	hereinafter	hereinafter	NOUN
ftr-450	1382	3	ippolito	ippolito	PROPN
ftr-450	1382	4	,	,	PUNCT
ftr-450	1382	5	pension	pension	NOUN
ftr-450	1382	6	security	security	NOUN
ftr-450	1382	7	]	]	PUNCT
ftr-450	1382	8	;	;	PUNCT
ftr-450	1382	9	ippolito	ippolito	PROPN
ftr-450	1382	10	,	,	PUNCT
ftr-450	1382	11	regulatory	regulatory	ADJ
ftr-450	1382	12	effect	effect	NOUN
ftr-450	1382	13	,	,	PUNCT
ftr-450	1382	14	supra	supra	PROPN
ftr-450	1382	15	note	note	PROPN
ftr-450	1382	16	262	262	NUM
ftr-450	1382	17	,	,	PUNCT
ftr-450	1382	18	at	at	ADP
ftr-450	1382	19	109	109	NUM
ftr-450	1382	20	-	-	SYM
ftr-450	1382	21	10	10	NUM
ftr-450	1382	22	.	.	PUNCT
ftr-450	1382	23	264	264	NUM
ftr-450	1382	24	.	.	PUNCT
ftr-450	1383	1	see	see	VERB
ftr-450	1383	2	ippolito	ippolito	PROPN
ftr-450	1383	3	,	,	PUNCT
ftr-450	1383	4	pension	pension	NOUN
ftr-450	1383	5	security	security	NOUN
ftr-450	1383	6	,	,	PUNCT
ftr-450	1383	7	supra	supra	PROPN
ftr-450	1383	8	note	note	NOUN
ftr-450	1383	9	263	263	NUM
ftr-450	1383	10	,	,	PUNCT
ftr-450	1383	11	at	at	ADP
ftr-450	1383	12	93	93	NUM
ftr-450	1383	13	;	;	PUNCT
ftr-450	1383	14	ippolito	ippolito	PROPN
ftr-450	1383	15	,	,	PUNCT
ftr-450	1383	16	regulatory	regulatory	ADJ
ftr-450	1383	17	effect	effect	NOUN
ftr-450	1383	18	,	,	PUNCT
ftr-450	1383	19	supra	supra	PROPN
ftr-450	1383	20	note	note	PROPN
ftr-450	1383	21	262	262	NUM
ftr-450	1383	22	,	,	PUNCT
ftr-450	1383	23	at	at	ADP
ftr-450	1383	24	85	85	NUM
ftr-450	1383	25	.	.	PUNCT
ftr-450	1383	26	265	265	NUM
ftr-450	1383	27	.	.	PUNCT
ftr-450	1384	1	see	see	VERB
ftr-450	1384	2	ippolito	ippolito	PROPN
ftr-450	1384	3	,	,	PUNCT
ftr-450	1384	4	pension	pension	NOUN
ftr-450	1384	5	security	security	NOUN
ftr-450	1384	6	,	,	PUNCT
ftr-450	1384	7	supra	supra	PROPN
ftr-450	1384	8	note	note	NOUN
ftr-450	1384	9	263	263	NUM
ftr-450	1384	10	,	,	PUNCT
ftr-450	1384	11	at	at	ADP
ftr-450	1384	12	93	93	NUM
ftr-450	1384	13	;	;	PUNCT
ftr-450	1384	14	ippolito	ippolito	PROPN
ftr-450	1384	15	,	,	PUNCT
ftr-450	1384	16	regulatory	regulatory	ADJ
ftr-450	1384	17	effect	effect	NOUN
ftr-450	1384	18	,	,	PUNCT
ftr-450	1384	19	supra	supra	PROPN
ftr-450	1384	20	note	note	PROPN
ftr-450	1384	21	262	262	NUM
ftr-450	1384	22	,	,	PUNCT
ftr-450	1384	23	at	at	ADP
ftr-450	1384	24	109	109	NUM
ftr-450	1384	25	-	-	SYM
ftr-450	1384	26	110	110	NUM
ftr-450	1384	27	.	.	PUNCT
ftr-450	1385	1	studies	study	NOUN
ftr-450	1385	2	show	show	VERB
ftr-450	1385	3	that	that	SCONJ
ftr-450	1385	4	the	the	DET
ftr-450	1385	5	pbgc	pbgc	PROPN
ftr-450	1385	6	needs	need	VERB
ftr-450	1385	7	to	to	PART
ftr-450	1385	8	impose	impose	VERB
ftr-450	1385	9	a	a	DET
ftr-450	1385	10	flat	flat	ADJ
ftr-450	1385	11	rate	rate	NOUN
ftr-450	1385	12	premium	premium	NOUN
ftr-450	1385	13	of	of	ADP
ftr-450	1385	14	at	at	ADV
ftr-450	1385	15	least	least	ADV
ftr-450	1385	16	$	$	SYM
ftr-450	1385	17	50	50	NUM
ftr-450	1385	18	per	per	ADP
ftr-450	1385	19	participant	participant	NOUN
ftr-450	1385	20	to	to	PART
ftr-450	1385	21	pay	pay	VERB
ftr-450	1385	22	for	for	ADP
ftr-450	1385	23	its	its	PRON
ftr-450	1385	24	expected	expect	VERB
ftr-450	1385	25	future	future	ADJ
ftr-450	1385	26	liabilities	liability	NOUN
ftr-450	1385	27	.	.	PUNCT
ftr-450	1386	1	see	see	VERB
ftr-450	1386	2	ippolito	ippolito	PROPN
ftr-450	1386	3	,	,	PUNCT
ftr-450	1386	4	pension	pension	NOUN
ftr-450	1386	5	security	security	NOUN
ftr-450	1386	6	,	,	PUNCT
ftr-450	1386	7	supra	supra	PROPN
ftr-450	1386	8	note	note	NOUN
ftr-450	1386	9	263	263	NUM
ftr-450	1386	10	,	,	PUNCT
ftr-450	1386	11	at	at	ADP
ftr-450	1386	12	93	93	NUM
ftr-450	1386	13	.	.	PUNCT
ftr-450	1387	1	even	even	ADV
ftr-450	1387	2	though	though	SCONJ
ftr-450	1387	3	the	the	DET
ftr-450	1387	4	removal	removal	NOUN
ftr-450	1387	5	of	of	ADP
ftr-450	1387	6	the	the	DET
ftr-450	1387	7	cap	cap	NOUN
ftr-450	1387	8	on	on	ADP
ftr-450	1387	9	variable	variable	ADJ
ftr-450	1387	10	premiums	premium	NOUN
ftr-450	1387	11	in	in	ADP
ftr-450	1387	12	1994	1994	NUM
ftr-450	1387	13	was	be	AUX
ftr-450	1387	14	estimated	estimate	VERB
ftr-450	1387	15	to	to	PART
ftr-450	1387	16	raise	raise	VERB
ftr-450	1387	17	approximately	approximately	ADV
ftr-450	1387	18	$	$	SYM
ftr-450	1387	19	650	650	NUM
ftr-450	1387	20	million	million	NUM
ftr-450	1387	21	per	per	ADP
ftr-450	1387	22	year	year	NOUN
ftr-450	1387	23	,	,	PUNCT
ftr-450	1387	24	the	the	DET
ftr-450	1387	25	pbgc	pbgc	PROPN
ftr-450	1387	26	expected	expect	VERB
ftr-450	1387	27	that	that	SCONJ
ftr-450	1387	28	their	their	PRON
ftr-450	1387	29	losses	loss	NOUN
ftr-450	1387	30	in	in	ADP
ftr-450	1387	31	future	future	ADJ
ftr-450	1387	32	years	year	NOUN
ftr-450	1387	33	will	will	AUX
ftr-450	1387	34	range	range	VERB
ftr-450	1387	35	between	between	ADP
ftr-450	1387	36	$	$	SYM
ftr-450	1387	37	12	12	NUM
ftr-450	1387	38	and	and	CCONJ
ftr-450	1387	39	$	$	SYM
ftr-450	1387	40	20	20	NUM
ftr-450	1387	41	billion	billion	NUM
ftr-450	1387	42	.	.	PUNCT
ftr-450	1388	1	see	see	VERB
ftr-450	1388	2	leigh	leigh	PROPN
ftr-450	1388	3	allyson	allyson	PROPN
ftr-450	1388	4	wolfe	wolfe	PROPN
ftr-450	1388	5	,	,	PUNCT
ftr-450	1388	6	is	be	AUX
ftr-450	1388	7	your	your	PRON
ftr-450	1388	8	pension	pension	NOUN
ftr-450	1388	9	safe	safe	ADJ
ftr-450	1388	10	?	?	PUNCT
ftr-450	1389	1	a	a	DET
ftr-450	1389	2	call	call	NOUN
ftr-450	1389	3	for	for	ADP
ftr-450	1389	4	reform	reform	NOUN
ftr-450	1389	5	of	of	ADP
ftr-450	1389	6	the	the	DET
ftr-450	1389	7	pension	pension	NOUN
ftr-450	1389	8	benefit	benefit	NOUN
ftr-450	1389	9	guaranty	guaranty	NOUN
ftr-450	1389	10	corporation	corporation	NOUN
ftr-450	1389	11	and	and	CCONJ
ftr-450	1389	12	protection	protection	NOUN
ftr-450	1389	13	of	of	ADP
ftr-450	1389	14	pension	pension	NOUN
ftr-450	1389	15	benefits	benefit	NOUN
ftr-450	1389	16	,	,	PUNCT
ftr-450	1389	17	24	24	NUM
ftr-450	1389	18	sw.u.l	sw.u.l	PROPN
ftr-450	1389	19	.	.	PUNCT
ftr-450	1389	20	rev.145	rev.145	NOUN
ftr-450	1389	21	,	,	PUNCT
ftr-450	1389	22	154	154	NUM
ftr-450	1389	23	-	-	SYM
ftr-450	1389	24	55	55	NUM
ftr-450	1389	25	(	(	PUNCT
ftr-450	1389	26	1994	1994	NUM
ftr-450	1389	27	)	)	PUNCT
ftr-450	1389	28	.	.	PUNCT
ftr-450	1390	1	thus	thus	ADV
ftr-450	1390	2	,	,	PUNCT
ftr-450	1390	3	even	even	ADV
ftr-450	1390	4	with	with	ADP
ftr-450	1390	5	its	its	PRON
ftr-450	1390	6	increased	increase	VERB
ftr-450	1390	7	rates	rate	NOUN
ftr-450	1390	8	,	,	PUNCT
ftr-450	1390	9	the	the	DET
ftr-450	1390	10	pbgc	pbgc	PROPN
ftr-450	1390	11	premiums	premium	NOUN
ftr-450	1390	12	still	still	ADV
ftr-450	1390	13	are	be	AUX
ftr-450	1390	14	not	not	PART
ftr-450	1390	15	economically	economically	ADV
ftr-450	1390	16	adequate	adequate	ADJ
ftr-450	1390	17	.	.	PUNCT
ftr-450	1391	1	266	266	NUM
ftr-450	1391	2	.	.	PUNCT
ftr-450	1392	1	athe	athe	ADJ
ftr-450	1392	2	flat	flat	ADJ
ftr-450	1392	3	-	-	PUNCT
ftr-450	1392	4	rate	rate	NOUN
ftr-450	1392	5	premium	premium	NOUN
ftr-450	1392	6	is	be	AUX
ftr-450	1392	7	$	$	SYM
ftr-450	1392	8	19	19	NUM
ftr-450	1392	9	per	per	ADP
ftr-450	1392	10	participant	participant	NOUN
ftr-450	1392	11	,	,	PUNCT
ftr-450	1392	12	and	and	CCONJ
ftr-450	1392	13	the	the	DET
ftr-450	1392	14	variable	variable	ADJ
ftr-450	1392	15	premium	premium	NOUN
ftr-450	1392	16	is	be	AUX
ftr-450	1392	17	$	$	SYM
ftr-450	1392	18	9	9	NUM
ftr-450	1392	19	per	per	ADP
ftr-450	1392	20	$	$	SYM
ftr-450	1392	21	1,000	1,000	NUM
ftr-450	1392	22	of	of	ADP
ftr-450	1392	23	unfunded	unfunded	ADJ
ftr-450	1392	24	vested	vested	ADJ
ftr-450	1392	25	benefits	benefit	NOUN
ftr-450	1392	26	with	with	ADP
ftr-450	1392	27	a	a	DET
ftr-450	1392	28	maximum	maximum	ADJ
ftr-450	1392	29	variable	variable	ADJ
ftr-450	1392	30	rate	rate	NOUN
ftr-450	1392	31	charge	charge	NOUN
ftr-450	1392	32	of	of	ADP
ftr-450	1392	33	$	$	SYM
ftr-450	1392	34	53	53	NUM
ftr-450	1392	35	per	per	ADP
ftr-450	1392	36	participant	participant	NOUN
ftr-450	1392	37	for	for	ADP
ftr-450	1392	38	a	a	DET
ftr-450	1392	39	total	total	ADJ
ftr-450	1392	40	maximum	maximum	ADJ
ftr-450	1392	41	rate	rate	NOUN
ftr-450	1392	42	of	of	ADP
ftr-450	1392	43	$	$	SYM
ftr-450	1392	44	72	72	NUM
ftr-450	1392	45	per	per	ADP
ftr-450	1392	46	participant.@	participant.@	PROPN
ftr-450	1392	47	wolfe	wolfe	PROPN
ftr-450	1392	48	,	,	PUNCT
ftr-450	1392	49	supra	supra	PROPN
ftr-450	1392	50	note	note	PROPN
ftr-450	1392	51	265	265	NUM
ftr-450	1392	52	,	,	PUNCT
ftr-450	1392	53	at	at	ADP
ftr-450	1392	54	154	154	NUM
ftr-450	1392	55	.	.	PUNCT
ftr-450	1392	56	2000	2000	NUM
ftr-450	1392	57	]	]	PUNCT
ftr-450	1393	1	rethinking	rethink	VERB
ftr-450	1393	2	the	the	DET
ftr-450	1393	3	risk	risk	NOUN
ftr-450	1393	4	of	of	ADP
ftr-450	1393	5	defined	define	VERB
ftr-450	1393	6	contribution	contribution	NOUN
ftr-450	1393	7	plans	plan	VERB
ftr-450	1393	8	667	667	NUM
ftr-450	1393	9	the	the	DET
ftr-450	1393	10	failure	failure	NOUN
ftr-450	1393	11	to	to	PART
ftr-450	1393	12	calibrate	calibrate	VERB
ftr-450	1393	13	pbgc	pbgc	PROPN
ftr-450	1393	14	insurance	insurance	NOUN
ftr-450	1393	15	premiums	premium	NOUN
ftr-450	1393	16	to	to	PART
ftr-450	1393	17	fully	fully	ADV
ftr-450	1393	18	reflect	reflect	VERB
ftr-450	1393	19	risk	risk	NOUN
ftr-450	1393	20	and	and	CCONJ
ftr-450	1393	21	cost	cost	NOUN
ftr-450	1393	22	results	result	NOUN
ftr-450	1393	23	in	in	ADP
ftr-450	1393	24	a	a	DET
ftr-450	1393	25	cross	cross	NOUN
ftr-450	1393	26	-	-	NOUN
ftr-450	1393	27	subsidization	subsidization	NOUN
ftr-450	1393	28	from	from	ADP
ftr-450	1393	29	the	the	DET
ftr-450	1393	30	beneficiaries	beneficiary	NOUN
ftr-450	1393	31	of	of	ADP
ftr-450	1393	32	well	well	ADV
ftr-450	1393	33	funded	fund	VERB
ftr-450	1393	34	plans	plan	NOUN
ftr-450	1393	35	to	to	PART
ftr-450	1393	36	less	less	ADV
ftr-450	1393	37	well	well	ADV
ftr-450	1393	38	funded	fund	VERB
ftr-450	1393	39	plans.267	plans.267	NOUN
ftr-450	1393	40	if	if	SCONJ
ftr-450	1393	41	a	a	DET
ftr-450	1393	42	fully	fully	ADV
ftr-450	1393	43	risk	risk	NOUN
ftr-450	1393	44	based	base	VERB
ftr-450	1393	45	insurance	insurance	NOUN
ftr-450	1393	46	model	model	NOUN
ftr-450	1393	47	were	be	AUX
ftr-450	1393	48	utilized	utilize	VERB
ftr-450	1393	49	for	for	ADP
ftr-450	1393	50	defined	define	VERB
ftr-450	1393	51	contribution	contribution	NOUN
ftr-450	1393	52	plan	plan	NOUN
ftr-450	1393	53	insurance	insurance	NOUN
ftr-450	1393	54	,	,	PUNCT
ftr-450	1393	55	employers	employer	NOUN
ftr-450	1393	56	or	or	CCONJ
ftr-450	1393	57	participants	participant	NOUN
ftr-450	1393	58	who	who	PRON
ftr-450	1393	59	invest	invest	VERB
ftr-450	1393	60	in	in	ADP
ftr-450	1393	61	high	high	ADJ
ftr-450	1393	62	-	-	PUNCT
ftr-450	1393	63	risk	risk	NOUN
ftr-450	1393	64	instruments	instrument	NOUN
ftr-450	1393	65	would	would	AUX
ftr-450	1393	66	be	be	AUX
ftr-450	1393	67	required	require	VERB
ftr-450	1393	68	to	to	PART
ftr-450	1393	69	pay	pay	VERB
ftr-450	1393	70	more	more	ADJ
ftr-450	1393	71	than	than	ADP
ftr-450	1393	72	those	those	PRON
ftr-450	1393	73	who	who	PRON
ftr-450	1393	74	invest	invest	VERB
ftr-450	1393	75	at	at	ADP
ftr-450	1393	76	average	average	ADJ
ftr-450	1393	77	risks.268	risks.268	PROPN
ftr-450	1393	78	under	under	ADP
ftr-450	1393	79	such	such	DET
ftr-450	1393	80	a	a	DET
ftr-450	1393	81	model	model	NOUN
ftr-450	1393	82	,	,	PUNCT
ftr-450	1393	83	the	the	DET
ftr-450	1393	84	institution	institution	NOUN
ftr-450	1393	85	insuring	insure	VERB
ftr-450	1393	86	the	the	DET
ftr-450	1393	87	plan	plan	NOUN
ftr-450	1393	88	could	could	AUX
ftr-450	1393	89	be	be	AUX
ftr-450	1393	90	no	no	ADV
ftr-450	1393	91	better	well	ADJ
ftr-450	1393	92	or	or	CCONJ
ftr-450	1393	93	worse	bad	ADJ
ftr-450	1393	94	off	off	ADP
ftr-450	1393	95	economically	economically	ADV
ftr-450	1393	96	for	for	ADP
ftr-450	1393	97	having	having	AUX
ftr-450	1393	98	established	establish	VERB
ftr-450	1393	99	the	the	DET
ftr-450	1393	100	program.269	program.269	NOUN
ftr-450	1393	101	as	as	ADP
ftr-450	1393	102	a	a	DET
ftr-450	1393	103	practical	practical	ADJ
ftr-450	1393	104	matter	matter	NOUN
ftr-450	1393	105	,	,	PUNCT
ftr-450	1393	106	any	any	DET
ftr-450	1393	107	proposal	proposal	NOUN
ftr-450	1393	108	to	to	PART
ftr-450	1393	109	federally	federally	ADV
ftr-450	1393	110	insure	insure	VERB
ftr-450	1393	111	defined	define	VERB
ftr-450	1393	112	contribution	contribution	NOUN
ftr-450	1393	113	plans	plan	NOUN
ftr-450	1393	114	should	should	AUX
ftr-450	1393	115	not	not	PART
ftr-450	1393	116	duplicate	duplicate	VERB
ftr-450	1393	117	the	the	DET
ftr-450	1393	118	shortcomings	shortcoming	NOUN
ftr-450	1393	119	of	of	ADP
ftr-450	1393	120	the	the	DET
ftr-450	1393	121	existing	exist	VERB
ftr-450	1393	122	insurance	insurance	NOUN
ftr-450	1393	123	program	program	NOUN
ftr-450	1393	124	.	.	PUNCT
ftr-450	1394	1	the	the	DET
ftr-450	1394	2	defined	define	VERB
ftr-450	1394	3	contribution	contribution	NOUN
ftr-450	1394	4	plan	plan	NOUN
ftr-450	1394	5	insurance	insurance	NOUN
ftr-450	1394	6	program	program	NOUN
ftr-450	1394	7	should	should	AUX
ftr-450	1394	8	be	be	AUX
ftr-450	1394	9	a	a	DET
ftr-450	1394	10	new	new	ADJ
ftr-450	1394	11	program	program	NOUN
ftr-450	1394	12	with	with	ADP
ftr-450	1394	13	a	a	DET
ftr-450	1394	14	risk	risk	NOUN
ftr-450	1394	15	-	-	PUNCT
ftr-450	1394	16	based	base	VERB
ftr-450	1394	17	premium	premium	NOUN
ftr-450	1394	18	.	.	PUNCT
ftr-450	1395	1	the	the	DET
ftr-450	1395	2	hypothetical	hypothetical	ADJ
ftr-450	1395	3	account	account	NOUN
ftr-450	1395	4	model	model	NOUN
ftr-450	1395	5	described	describe	VERB
ftr-450	1395	6	in	in	ADP
ftr-450	1395	7	part	part	NOUN
ftr-450	1395	8	iii.e	iii.e	PROPN
ftr-450	1395	9	is	be	AUX
ftr-450	1395	10	an	an	DET
ftr-450	1395	11	example	example	NOUN
ftr-450	1395	12	of	of	ADP
ftr-450	1395	13	such	such	DET
ftr-450	1395	14	a	a	DET
ftr-450	1395	15	program	program	NOUN
ftr-450	1395	16	.	.	PUNCT
ftr-450	1396	1	3	3	X
ftr-450	1396	2	.	.	X
ftr-450	1396	3	the	the	DET
ftr-450	1396	4	problem	problem	NOUN
ftr-450	1396	5	of	of	ADP
ftr-450	1396	6	bailouts.csome	bailouts.csome	NOUN
ftr-450	1396	7	commentators	commentator	NOUN
ftr-450	1396	8	have	have	AUX
ftr-450	1396	9	expressed	express	VERB
ftr-450	1396	10	concern	concern	NOUN
ftr-450	1396	11	that	that	SCONJ
ftr-450	1396	12	a	a	DET
ftr-450	1396	13	defined	define	VERB
ftr-450	1396	14	contribution	contribution	NOUN
ftr-450	1396	15	plan	plan	NOUN
ftr-450	1396	16	insurance	insurance	NOUN
ftr-450	1396	17	program	program	NOUN
ftr-450	1396	18	would	would	AUX
ftr-450	1396	19	increase	increase	VERB
ftr-450	1396	20	federal	federal	ADJ
ftr-450	1396	21	exposure	exposure	NOUN
ftr-450	1396	22	,	,	PUNCT
ftr-450	1396	23	possibly	possibly	ADV
ftr-450	1396	24	leading	lead	VERB
ftr-450	1396	25	to	to	ADP
ftr-450	1396	26	a	a	DET
ftr-450	1396	27	bailout	bailout	NOUN
ftr-450	1396	28	similar	similar	ADJ
ftr-450	1396	29	to	to	ADP
ftr-450	1396	30	that	that	PRON
ftr-450	1396	31	of	of	ADP
ftr-450	1396	32	the	the	DET
ftr-450	1396	33	1980	1980	NUM
ftr-450	1396	34	=	=	SYM
ftr-450	1396	35	s	s	PART
ftr-450	1396	36	saving	saving	NOUN
ftr-450	1396	37	and	and	CCONJ
ftr-450	1396	38	loan	loan	NOUN
ftr-450	1396	39	crisis	crisis	NOUN
ftr-450	1396	40	.	.	PUNCT
ftr-450	1397	1	this	this	PRON
ftr-450	1397	2	is	be	AUX
ftr-450	1397	3	unlikely	unlikely	ADJ
ftr-450	1397	4	,	,	PUNCT
ftr-450	1397	5	however	however	ADV
ftr-450	1397	6	,	,	PUNCT
ftr-450	1397	7	because	because	SCONJ
ftr-450	1397	8	the	the	DET
ftr-450	1397	9	need	need	NOUN
ftr-450	1397	10	for	for	ADP
ftr-450	1397	11	the	the	DET
ftr-450	1397	12	1980	1980	NUM
ftr-450	1397	13	bailout	bailout	NOUN
ftr-450	1397	14	developed	develop	VERB
ftr-450	1397	15	out	out	ADP
ftr-450	1397	16	of	of	ADP
ftr-450	1397	17	circumstances	circumstance	NOUN
ftr-450	1397	18	unique	unique	ADJ
ftr-450	1397	19	to	to	ADP
ftr-450	1397	20	the	the	DET
ftr-450	1397	21	savings	saving	NOUN
ftr-450	1397	22	and	and	CCONJ
ftr-450	1397	23	loan	loan	NOUN
ftr-450	1397	24	industry	industry	NOUN
ftr-450	1397	25	.	.	PUNCT
ftr-450	1398	1	the	the	DET
ftr-450	1398	2	savings	saving	NOUN
ftr-450	1398	3	and	and	CCONJ
ftr-450	1398	4	loan	loan	NOUN
ftr-450	1398	5	crisis	crisis	NOUN
ftr-450	1398	6	occurred	occur	VERB
ftr-450	1398	7	when	when	SCONJ
ftr-450	1398	8	savings	saving	NOUN
ftr-450	1398	9	and	and	CCONJ
ftr-450	1398	10	loan	loan	NOUN
ftr-450	1398	11	institutions	institution	NOUN
ftr-450	1398	12	promised	promise	VERB
ftr-450	1398	13	high	high	ADJ
ftr-450	1398	14	investment	investment	NOUN
ftr-450	1398	15	returns	return	NOUN
ftr-450	1398	16	in	in	ADP
ftr-450	1398	17	order	order	NOUN
ftr-450	1398	18	to	to	PART
ftr-450	1398	19	attract	attract	VERB
ftr-450	1398	20	greater	great	ADJ
ftr-450	1398	21	numbers	number	NOUN
ftr-450	1398	22	of	of	ADP
ftr-450	1398	23	investors	investor	NOUN
ftr-450	1398	24	and	and	CCONJ
ftr-450	1398	25	remain	remain	VERB
ftr-450	1398	26	competitive	competitive	ADJ
ftr-450	1398	27	in	in	ADP
ftr-450	1398	28	the	the	DET
ftr-450	1398	29	financial	financial	ADJ
ftr-450	1398	30	lending	lending	NOUN
ftr-450	1398	31	market.270	market.270	NOUN
ftr-450	1398	32	in	in	ADP
ftr-450	1398	33	efforts	effort	NOUN
ftr-450	1398	34	to	to	PART
ftr-450	1398	35	generate	generate	VERB
ftr-450	1398	36	sufficient	sufficient	ADJ
ftr-450	1398	37	income	income	NOUN
ftr-450	1398	38	to	to	PART
ftr-450	1398	39	pay	pay	VERB
ftr-450	1398	40	the	the	DET
ftr-450	1398	41	promised	promise	VERB
ftr-450	1398	42	returns	return	NOUN
ftr-450	1398	43	,	,	PUNCT
ftr-450	1398	44	the	the	DET
ftr-450	1398	45	savings	saving	NOUN
ftr-450	1398	46	and	and	CCONJ
ftr-450	1398	47	loan	loan	NOUN
ftr-450	1398	48	institutions	institution	NOUN
ftr-450	1398	49	invested	invest	VERB
ftr-450	1398	50	in	in	ADP
ftr-450	1398	51	short	short	ADJ
ftr-450	1398	52	-	-	PUNCT
ftr-450	1398	53	term	term	NOUN
ftr-450	1398	54	high	high	ADJ
ftr-450	1398	55	-	-	PUNCT
ftr-450	1398	56	risk	risk	NOUN
ftr-450	1398	57	bonds	bond	NOUN
ftr-450	1398	58	.	.	PUNCT
ftr-450	1399	1	when	when	SCONJ
ftr-450	1399	2	267	267	NUM
ftr-450	1399	3	.	.	PUNCT
ftr-450	1399	4	william	william	PROPN
ftr-450	1399	5	h.	h.	PROPN
ftr-450	1399	6	simon	simon	PROPN
ftr-450	1399	7	,	,	PUNCT
ftr-450	1399	8	the	the	DET
ftr-450	1399	9	prospects	prospect	NOUN
ftr-450	1399	10	of	of	ADP
ftr-450	1399	11	pension	pension	NOUN
ftr-450	1399	12	fund	fund	NOUN
ftr-450	1399	13	socialism	socialism	NOUN
ftr-450	1399	14	,	,	PUNCT
ftr-450	1399	15	14	14	NUM
ftr-450	1399	16	berkeley	berkeley	PROPN
ftr-450	1399	17	j.	j.	PROPN
ftr-450	1399	18	emp	emp	PROPN
ftr-450	1399	19	.	.	PROPN
ftr-450	1399	20	&	&	CCONJ
ftr-450	1399	21	lab	lab	PROPN
ftr-450	1399	22	.	.	PUNCT
ftr-450	1400	1	l.	l.	PROPN
ftr-450	1400	2	251	251	NUM
ftr-450	1400	3	,	,	PUNCT
ftr-450	1400	4	256	256	NUM
ftr-450	1400	5	(	(	PUNCT
ftr-450	1400	6	1993	1993	NUM
ftr-450	1400	7	)	)	PUNCT
ftr-450	1400	8	.	.	PUNCT
ftr-450	1401	1	a	a	DET
ftr-450	1401	2	cross	cross	NOUN
ftr-450	1401	3	-	-	NOUN
ftr-450	1401	4	subsidization	subsidization	NOUN
ftr-450	1401	5	of	of	ADP
ftr-450	1401	6	the	the	DET
ftr-450	1401	7	beneficiaries	beneficiary	NOUN
ftr-450	1401	8	as	as	ADP
ftr-450	1401	9	a	a	DET
ftr-450	1401	10	class	class	NOUN
ftr-450	1401	11	by	by	ADP
ftr-450	1401	12	the	the	DET
ftr-450	1401	13	rest	rest	NOUN
ftr-450	1401	14	of	of	ADP
ftr-450	1401	15	the	the	DET
ftr-450	1401	16	population	population	NOUN
ftr-450	1401	17	can	can	AUX
ftr-450	1401	18	also	also	ADV
ftr-450	1401	19	occur	occur	VERB
ftr-450	1401	20	if	if	SCONJ
ftr-450	1401	21	the	the	DET
ftr-450	1401	22	insurance	insurance	NOUN
ftr-450	1401	23	funds	fund	NOUN
ftr-450	1401	24	become	become	VERB
ftr-450	1401	25	insolvent	insolvent	ADJ
ftr-450	1401	26	and	and	CCONJ
ftr-450	1401	27	the	the	DET
ftr-450	1401	28	federal	federal	ADJ
ftr-450	1401	29	government	government	NOUN
ftr-450	1401	30	bails	bail	VERB
ftr-450	1401	31	the	the	DET
ftr-450	1401	32	companies	company	NOUN
ftr-450	1401	33	out	out	ADP
ftr-450	1401	34	with	with	ADP
ftr-450	1401	35	general	general	ADJ
ftr-450	1401	36	revenues	revenue	NOUN
ftr-450	1401	37	.	.	PUNCT
ftr-450	1402	1	i	i	PRON
ftr-450	1402	2	d.	d.	PROPN
ftr-450	1402	3	268	268	NUM
ftr-450	1402	4	.	.	PUNCT
ftr-450	1403	1	see	see	VERB
ftr-450	1403	2	jefferson	jefferson	PROPN
ftr-450	1403	3	,	,	PUNCT
ftr-450	1403	4	supra	supra	PROPN
ftr-450	1403	5	note	note	PROPN
ftr-450	1403	6	26	26	NUM
ftr-450	1403	7	,	,	PUNCT
ftr-450	1403	8	at	at	ADP
ftr-450	1403	9	40	40	NUM
ftr-450	1403	10	-	-	SYM
ftr-450	1403	11	41	41	NUM
ftr-450	1403	12	.	.	PUNCT
ftr-450	1403	13	269	269	NUM
ftr-450	1403	14	.	.	PUNCT
ftr-450	1404	1	plans	plan	NOUN
ftr-450	1404	2	covering	cover	VERB
ftr-450	1404	3	employees	employee	NOUN
ftr-450	1404	4	of	of	ADP
ftr-450	1404	5	troubled	troubled	ADJ
ftr-450	1404	6	industries	industry	NOUN
ftr-450	1404	7	would	would	AUX
ftr-450	1404	8	be	be	AUX
ftr-450	1404	9	charged	charge	VERB
ftr-450	1404	10	more	more	ADV
ftr-450	1404	11	because	because	SCONJ
ftr-450	1404	12	there	there	PRON
ftr-450	1404	13	exists	exist	VERB
ftr-450	1404	14	a	a	DET
ftr-450	1404	15	greater	great	ADJ
ftr-450	1404	16	risk	risk	NOUN
ftr-450	1404	17	of	of	ADP
ftr-450	1404	18	plan	plan	NOUN
ftr-450	1404	19	failure	failure	NOUN
ftr-450	1404	20	.	.	PUNCT
ftr-450	1405	1	see	see	VERB
ftr-450	1405	2	generally	generally	ADV
ftr-450	1405	3	ippolito	ippolito	PROPN
ftr-450	1405	4	,	,	PUNCT
ftr-450	1405	5	pension	pension	NOUN
ftr-450	1405	6	security	security	NOUN
ftr-450	1405	7	,	,	PUNCT
ftr-450	1405	8	supra	supra	PROPN
ftr-450	1405	9	note	note	NOUN
ftr-450	1405	10	263	263	NUM
ftr-450	1405	11	,	,	PUNCT
ftr-450	1405	12	at	at	ADP
ftr-450	1405	13	93	93	NUM
ftr-450	1405	14	-	-	SYM
ftr-450	1405	15	95	95	NUM
ftr-450	1405	16	(	(	PUNCT
ftr-450	1405	17	contrasting	contrast	VERB
ftr-450	1405	18	the	the	DET
ftr-450	1405	19	pbgc	pbgc	PROPN
ftr-450	1405	20	program	program	NOUN
ftr-450	1405	21	with	with	ADP
ftr-450	1405	22	private	private	ADJ
ftr-450	1405	23	insurance	insurance	NOUN
ftr-450	1405	24	)	)	PUNCT
ftr-450	1405	25	.	.	PUNCT
ftr-450	1406	1	270	270	NUM
ftr-450	1406	2	.	.	PUNCT
ftr-450	1407	1	the	the	DET
ftr-450	1407	2	savings	saving	NOUN
ftr-450	1407	3	and	and	CCONJ
ftr-450	1407	4	loan	loan	NOUN
ftr-450	1407	5	problem	problem	NOUN
ftr-450	1407	6	began	begin	VERB
ftr-450	1407	7	in	in	ADP
ftr-450	1407	8	1980	1980	NUM
ftr-450	1407	9	when	when	SCONJ
ftr-450	1407	10	interest	interest	NOUN
ftr-450	1407	11	rate	rate	NOUN
ftr-450	1407	12	legislation	legislation	NOUN
ftr-450	1407	13	was	be	AUX
ftr-450	1407	14	passed	pass	VERB
ftr-450	1407	15	which	which	PRON
ftr-450	1407	16	deregulated	deregulate	VERB
ftr-450	1407	17	the	the	DET
ftr-450	1407	18	liabilities	liability	NOUN
ftr-450	1407	19	(	(	PUNCT
ftr-450	1407	20	i.e.	i.e.	X
ftr-450	1407	21	,	,	PUNCT
ftr-450	1407	22	deposits	deposit	NOUN
ftr-450	1407	23	)	)	PUNCT
ftr-450	1407	24	,	,	PUNCT
ftr-450	1407	25	but	but	CCONJ
ftr-450	1407	26	not	not	PART
ftr-450	1407	27	the	the	DET
ftr-450	1407	28	assets	asset	NOUN
ftr-450	1407	29	of	of	ADP
ftr-450	1407	30	the	the	DET
ftr-450	1407	31	savings	saving	NOUN
ftr-450	1407	32	and	and	CCONJ
ftr-450	1407	33	loans	loan	NOUN
ftr-450	1407	34	.	.	PUNCT
ftr-450	1408	1	soon	soon	ADV
ftr-450	1408	2	after	after	ADV
ftr-450	1408	3	,	,	PUNCT
ftr-450	1408	4	federal	federal	ADJ
ftr-450	1408	5	tax	tax	NOUN
ftr-450	1408	6	incentives	incentive	NOUN
ftr-450	1408	7	were	be	AUX
ftr-450	1408	8	introduced	introduce	VERB
ftr-450	1408	9	in	in	ADP
ftr-450	1408	10	1981	1981	NUM
ftr-450	1408	11	and	and	CCONJ
ftr-450	1408	12	1982	1982	NUM
ftr-450	1408	13	which	which	PRON
ftr-450	1408	14	encouraged	encourage	VERB
ftr-450	1408	15	real	real	ADJ
ftr-450	1408	16	estate	estate	NOUN
ftr-450	1408	17	projects	project	NOUN
ftr-450	1408	18	to	to	PART
ftr-450	1408	19	be	be	AUX
ftr-450	1408	20	undertaken	undertake	VERB
ftr-450	1408	21	that	that	PRON
ftr-450	1408	22	were	be	AUX
ftr-450	1408	23	not	not	PART
ftr-450	1408	24	economically	economically	ADV
ftr-450	1408	25	viable	viable	ADJ
ftr-450	1408	26	.	.	PUNCT
ftr-450	1409	1	during	during	ADP
ftr-450	1409	2	the	the	DET
ftr-450	1409	3	same	same	ADJ
ftr-450	1409	4	time	time	NOUN
ftr-450	1409	5	,	,	PUNCT
ftr-450	1409	6	the	the	DET
ftr-450	1409	7	federal	federal	ADJ
ftr-450	1409	8	government	government	NOUN
ftr-450	1409	9	tightened	tighten	VERB
ftr-450	1409	10	the	the	DET
ftr-450	1409	11	money	money	NOUN
ftr-450	1409	12	supply	supply	NOUN
ftr-450	1409	13	,	,	PUNCT
ftr-450	1409	14	which	which	PRON
ftr-450	1409	15	caused	cause	VERB
ftr-450	1409	16	government	government	NOUN
ftr-450	1409	17	bond	bond	NOUN
ftr-450	1409	18	interest	interest	NOUN
ftr-450	1409	19	rates	rate	NOUN
ftr-450	1409	20	to	to	PART
ftr-450	1409	21	rise	rise	VERB
ftr-450	1409	22	.	.	PUNCT
ftr-450	1410	1	this	this	DET
ftr-450	1410	2	situation	situation	NOUN
ftr-450	1410	3	forced	force	VERB
ftr-450	1410	4	the	the	DET
ftr-450	1410	5	savings	saving	NOUN
ftr-450	1410	6	and	and	CCONJ
ftr-450	1410	7	loans	loan	NOUN
ftr-450	1410	8	to	to	PART
ftr-450	1410	9	seek	seek	VERB
ftr-450	1410	10	higher	high	ADJ
ftr-450	1410	11	short	short	ADJ
ftr-450	1410	12	term	term	NOUN
ftr-450	1410	13	rates	rate	NOUN
ftr-450	1410	14	through	through	ADP
ftr-450	1410	15	junk	junk	NOUN
ftr-450	1410	16	bonds	bond	NOUN
ftr-450	1410	17	.	.	PUNCT
ftr-450	1411	1	making	make	VERB
ftr-450	1411	2	matters	matter	NOUN
ftr-450	1411	3	worse	bad	ADJ
ftr-450	1411	4	,	,	PUNCT
ftr-450	1411	5	in	in	ADP
ftr-450	1411	6	1986	1986	NUM
ftr-450	1411	7	oil	oil	NOUN
ftr-450	1411	8	plunged	plunge	VERB
ftr-450	1411	9	to	to	ADP
ftr-450	1411	10	$	$	SYM
ftr-450	1411	11	10	10	NUM
ftr-450	1411	12	a	a	DET
ftr-450	1411	13	barrel	barrel	NOUN
ftr-450	1411	14	,	,	PUNCT
ftr-450	1411	15	and	and	CCONJ
ftr-450	1411	16	the	the	DET
ftr-450	1411	17	income	income	NOUN
ftr-450	1411	18	tax	tax	NOUN
ftr-450	1411	19	incentives	incentive	NOUN
ftr-450	1411	20	were	be	AUX
ftr-450	1411	21	taken	take	VERB
ftr-450	1411	22	away	away	ADV
ftr-450	1411	23	with	with	ADP
ftr-450	1411	24	no	no	DET
ftr-450	1411	25	grandfather	grandfather	ADJ
ftr-450	1411	26	provisions	provision	NOUN
ftr-450	1411	27	.	.	PUNCT
ftr-450	1412	1	also	also	ADV
ftr-450	1412	2	,	,	PUNCT
ftr-450	1412	3	one	one	NUM
ftr-450	1412	4	year	year	NOUN
ftr-450	1412	5	later	later	ADV
ftr-450	1412	6	the	the	DET
ftr-450	1412	7	stock	stock	NOUN
ftr-450	1412	8	market	market	NOUN
ftr-450	1412	9	plummeted	plummet	VERB
ftr-450	1412	10	,	,	PUNCT
ftr-450	1412	11	and	and	CCONJ
ftr-450	1412	12	finally	finally	ADV
ftr-450	1412	13	in	in	ADP
ftr-450	1412	14	1989	1989	NUM
ftr-450	1412	15	the	the	DET
ftr-450	1412	16	financial	financial	ADJ
ftr-450	1412	17	institution	institution	NOUN
ftr-450	1412	18	=	=	SYM
ftr-450	1412	19	s	s	PART
ftr-450	1412	20	reform	reform	NOUN
ftr-450	1412	21	,	,	PUNCT
ftr-450	1412	22	recovery	recovery	NOUN
ftr-450	1412	23	and	and	CCONJ
ftr-450	1412	24	enforcement	enforcement	NOUN
ftr-450	1412	25	act	act	PROPN
ftr-450	1412	26	(	(	PUNCT
ftr-450	1412	27	firrea	firrea	ADV
ftr-450	1412	28	)	)	PUNCT
ftr-450	1412	29	imposed	impose	VERB
ftr-450	1412	30	higher	high	ADJ
ftr-450	1412	31	capital	capital	NOUN
ftr-450	1412	32	standards	standard	NOUN
ftr-450	1412	33	on	on	ADP
ftr-450	1412	34	the	the	DET
ftr-450	1412	35	thrift	thrift	NOUN
ftr-450	1412	36	industry	industry	NOUN
ftr-450	1412	37	,	,	PUNCT
ftr-450	1412	38	creating	create	VERB
ftr-450	1412	39	a	a	DET
ftr-450	1412	40	situation	situation	NOUN
ftr-450	1412	41	in	in	ADP
ftr-450	1412	42	which	which	PRON
ftr-450	1412	43	more	more	ADJ
ftr-450	1412	44	savings	saving	NOUN
ftr-450	1412	45	and	and	CCONJ
ftr-450	1412	46	loan	loan	NOUN
ftr-450	1412	47	institutions	institution	NOUN
ftr-450	1412	48	had	have	VERB
ftr-450	1412	49	to	to	PART
ftr-450	1412	50	be	be	AUX
ftr-450	1412	51	seized	seize	VERB
ftr-450	1412	52	by	by	ADP
ftr-450	1412	53	the	the	DET
ftr-450	1412	54	government	government	NOUN
ftr-450	1412	55	than	than	SCONJ
ftr-450	1412	56	had	have	AUX
ftr-450	1412	57	been	be	AUX
ftr-450	1412	58	anticipated	anticipate	VERB
ftr-450	1412	59	.	.	PUNCT
ftr-450	1413	1	yakoboski	yakoboski	PROPN
ftr-450	1413	2	,	,	PUNCT
ftr-450	1413	3	supra	supra	PROPN
ftr-450	1413	4	note	note	NOUN
ftr-450	1413	5	3	3	NUM
ftr-450	1413	6	,	,	PUNCT
ftr-450	1413	7	at	at	ADP
ftr-450	1413	8	18	18	NUM
ftr-450	1413	9	.	.	PUNCT
ftr-450	1413	10	668	668	NUM
ftr-450	1413	11	florida	florida	PROPN
ftr-450	1413	12	tax	tax	NOUN
ftr-450	1413	13	review	review	NOUN
ftr-450	1414	1	[	[	X
ftr-450	1414	2	vol	vol	NOUN
ftr-450	1414	3	.	.	PUNCT
ftr-450	1414	4	4:9	4:9	NUM
ftr-450	1415	1	the	the	DET
ftr-450	1415	2	underlying	underlie	VERB
ftr-450	1415	3	businesses	business	NOUN
ftr-450	1415	4	for	for	ADP
ftr-450	1415	5	the	the	DET
ftr-450	1415	6	high	high	ADJ
ftr-450	1415	7	-	-	PUNCT
ftr-450	1415	8	risk	risk	NOUN
ftr-450	1415	9	investments	investment	NOUN
ftr-450	1415	10	became	become	VERB
ftr-450	1415	11	insolvent	insolvent	ADJ
ftr-450	1415	12	,	,	PUNCT
ftr-450	1415	13	the	the	DET
ftr-450	1415	14	savings	saving	NOUN
ftr-450	1415	15	and	and	CCONJ
ftr-450	1415	16	loans	loan	NOUN
ftr-450	1415	17	lost	lose	VERB
ftr-450	1415	18	substantial	substantial	ADJ
ftr-450	1415	19	sums	sum	NOUN
ftr-450	1415	20	of	of	ADP
ftr-450	1415	21	money	money	NOUN
ftr-450	1415	22	.	.	PUNCT
ftr-450	1416	1	as	as	ADP
ftr-450	1416	2	a	a	DET
ftr-450	1416	3	result	result	NOUN
ftr-450	1416	4	,	,	PUNCT
ftr-450	1416	5	they	they	PRON
ftr-450	1416	6	were	be	AUX
ftr-450	1416	7	unable	unable	ADJ
ftr-450	1416	8	to	to	PART
ftr-450	1416	9	meet	meet	VERB
ftr-450	1416	10	their	their	PRON
ftr-450	1416	11	financial	financial	ADJ
ftr-450	1416	12	obligations	obligation	NOUN
ftr-450	1416	13	as	as	SCONJ
ftr-450	1416	14	they	they	PRON
ftr-450	1416	15	became	become	VERB
ftr-450	1416	16	due	due	ADJ
ftr-450	1416	17	.	.	PUNCT
ftr-450	1417	1	therefore	therefore	ADV
ftr-450	1417	2	,	,	PUNCT
ftr-450	1417	3	it	it	PRON
ftr-450	1417	4	became	become	VERB
ftr-450	1417	5	necessary	necessary	ADJ
ftr-450	1417	6	for	for	SCONJ
ftr-450	1417	7	the	the	DET
ftr-450	1417	8	federal	federal	ADJ
ftr-450	1417	9	government	government	NOUN
ftr-450	1417	10	to	to	PART
ftr-450	1417	11	bail	bail	VERB
ftr-450	1417	12	out	out	ADP
ftr-450	1417	13	the	the	DET
ftr-450	1417	14	industry	industry	NOUN
ftr-450	1417	15	.	.	PUNCT
ftr-450	1418	1	like	like	ADP
ftr-450	1418	2	the	the	DET
ftr-450	1418	3	savings	saving	NOUN
ftr-450	1418	4	and	and	CCONJ
ftr-450	1418	5	loans	loan	NOUN
ftr-450	1418	6	,	,	PUNCT
ftr-450	1418	7	defined	define	VERB
ftr-450	1418	8	contribution	contribution	NOUN
ftr-450	1418	9	plan	plan	NOUN
ftr-450	1418	10	sponsors	sponsor	NOUN
ftr-450	1418	11	and	and	CCONJ
ftr-450	1418	12	participants	participant	NOUN
ftr-450	1418	13	would	would	AUX
ftr-450	1418	14	have	have	VERB
ftr-450	1418	15	incentives	incentive	NOUN
ftr-450	1418	16	to	to	PART
ftr-450	1418	17	maximize	maximize	VERB
ftr-450	1418	18	returns	return	NOUN
ftr-450	1418	19	by	by	ADP
ftr-450	1418	20	investing	invest	VERB
ftr-450	1418	21	in	in	ADP
ftr-450	1418	22	high	high	ADJ
ftr-450	1418	23	-	-	PUNCT
ftr-450	1418	24	risk	risk	NOUN
ftr-450	1418	25	,	,	PUNCT
ftr-450	1418	26	high	high	ADJ
ftr-450	1418	27	-	-	PUNCT
ftr-450	1418	28	return	return	NOUN
ftr-450	1418	29	instruments.271	instruments.271	NOUN
ftr-450	1418	30	however	however	ADV
ftr-450	1418	31	,	,	PUNCT
ftr-450	1418	32	the	the	DET
ftr-450	1418	33	comparison	comparison	NOUN
ftr-450	1418	34	between	between	ADP
ftr-450	1418	35	defined	define	VERB
ftr-450	1418	36	contribution	contribution	NOUN
ftr-450	1418	37	plan	plan	NOUN
ftr-450	1418	38	insurance	insurance	NOUN
ftr-450	1418	39	and	and	CCONJ
ftr-450	1418	40	the	the	DET
ftr-450	1418	41	savings	saving	NOUN
ftr-450	1418	42	and	and	CCONJ
ftr-450	1418	43	loan	loan	NOUN
ftr-450	1418	44	crisis	crisis	NOUN
ftr-450	1418	45	is	be	AUX
ftr-450	1418	46	nevertheless	nevertheless	ADV
ftr-450	1418	47	invalid	invalid	ADJ
ftr-450	1418	48	.	.	PUNCT
ftr-450	1419	1	there	there	PRON
ftr-450	1419	2	were	be	VERB
ftr-450	1419	3	many	many	ADJ
ftr-450	1419	4	factors	factor	NOUN
ftr-450	1419	5	in	in	ADP
ftr-450	1419	6	the	the	DET
ftr-450	1419	7	savings	saving	NOUN
ftr-450	1419	8	and	and	CCONJ
ftr-450	1419	9	loan	loan	NOUN
ftr-450	1419	10	crisis	crisis	NOUN
ftr-450	1419	11	which	which	PRON
ftr-450	1419	12	are	be	AUX
ftr-450	1419	13	inapplicable	inapplicable	ADJ
ftr-450	1419	14	to	to	ADP
ftr-450	1419	15	the	the	DET
ftr-450	1419	16	retirement	retirement	NOUN
ftr-450	1419	17	system	system	NOUN
ftr-450	1419	18	.	.	PUNCT
ftr-450	1420	1	first	first	ADV
ftr-450	1420	2	,	,	PUNCT
ftr-450	1420	3	there	there	PRON
ftr-450	1420	4	is	be	VERB
ftr-450	1420	5	an	an	DET
ftr-450	1420	6	important	important	ADJ
ftr-450	1420	7	distinction	distinction	NOUN
ftr-450	1420	8	between	between	ADP
ftr-450	1420	9	the	the	DET
ftr-450	1420	10	savings	saving	NOUN
ftr-450	1420	11	and	and	CCONJ
ftr-450	1420	12	loan	loan	NOUN
ftr-450	1420	13	industry	industry	NOUN
ftr-450	1420	14	and	and	CCONJ
ftr-450	1420	15	retirement	retirement	NOUN
ftr-450	1420	16	plans	plan	NOUN
ftr-450	1420	17	with	with	ADP
ftr-450	1420	18	respect	respect	NOUN
ftr-450	1420	19	to	to	ADP
ftr-450	1420	20	cash	cash	NOUN
ftr-450	1420	21	flow	flow	NOUN
ftr-450	1420	22	.	.	PUNCT
ftr-450	1421	1	funds	fund	NOUN
ftr-450	1421	2	placed	place	VERB
ftr-450	1421	3	in	in	ADP
ftr-450	1421	4	savings	saving	NOUN
ftr-450	1421	5	and	and	CCONJ
ftr-450	1421	6	loan	loan	NOUN
ftr-450	1421	7	institutions	institution	NOUN
ftr-450	1421	8	are	be	AUX
ftr-450	1421	9	available	available	ADJ
ftr-450	1421	10	to	to	ADP
ftr-450	1421	11	depositors	depositor	NOUN
ftr-450	1421	12	upon	upon	SCONJ
ftr-450	1421	13	request	request	NOUN
ftr-450	1421	14	.	.	PUNCT
ftr-450	1422	1	therefore	therefore	ADV
ftr-450	1422	2	,	,	PUNCT
ftr-450	1422	3	when	when	SCONJ
ftr-450	1422	4	news	news	NOUN
ftr-450	1422	5	that	that	SCONJ
ftr-450	1422	6	the	the	DET
ftr-450	1422	7	savings	saving	NOUN
ftr-450	1422	8	and	and	CCONJ
ftr-450	1422	9	loans	loan	NOUN
ftr-450	1422	10	were	be	AUX
ftr-450	1422	11	experiencing	experience	VERB
ftr-450	1422	12	financial	financial	ADJ
ftr-450	1422	13	difficulties	difficulty	NOUN
ftr-450	1422	14	reached	reach	VERB
ftr-450	1422	15	the	the	DET
ftr-450	1422	16	public	public	NOUN
ftr-450	1422	17	,	,	PUNCT
ftr-450	1422	18	many	many	ADJ
ftr-450	1422	19	depositors	depositor	NOUN
ftr-450	1422	20	withdrew	withdraw	VERB
ftr-450	1422	21	their	their	PRON
ftr-450	1422	22	funds	fund	NOUN
ftr-450	1422	23	from	from	ADP
ftr-450	1422	24	these	these	DET
ftr-450	1422	25	institutions	institution	NOUN
ftr-450	1422	26	.	.	PUNCT
ftr-450	1423	1	this	this	DET
ftr-450	1423	2	response	response	NOUN
ftr-450	1423	3	made	make	VERB
ftr-450	1423	4	a	a	DET
ftr-450	1423	5	bad	bad	ADJ
ftr-450	1423	6	situation	situation	NOUN
ftr-450	1423	7	worse	bad	ADJ
ftr-450	1423	8	.	.	PUNCT
ftr-450	1424	1	in	in	ADP
ftr-450	1424	2	contrast	contrast	NOUN
ftr-450	1424	3	,	,	PUNCT
ftr-450	1424	4	in	in	ADP
ftr-450	1424	5	retirement	retirement	NOUN
ftr-450	1424	6	savings	saving	NOUN
ftr-450	1424	7	arrangements	arrangement	NOUN
ftr-450	1424	8	early	early	ADJ
ftr-450	1424	9	distributions	distribution	NOUN
ftr-450	1424	10	are	be	AUX
ftr-450	1424	11	generally	generally	ADV
ftr-450	1424	12	disallowed	disallow	VERB
ftr-450	1424	13	unless	unless	SCONJ
ftr-450	1424	14	specific	specific	ADJ
ftr-450	1424	15	events	event	NOUN
ftr-450	1424	16	occur	occur	VERB
ftr-450	1424	17	,	,	PUNCT
ftr-450	1424	18	such	such	ADJ
ftr-450	1424	19	as	as	ADP
ftr-450	1424	20	early	early	ADJ
ftr-450	1424	21	retirement	retirement	NOUN
ftr-450	1424	22	,	,	PUNCT
ftr-450	1424	23	disability	disability	NOUN
ftr-450	1424	24	,	,	PUNCT
ftr-450	1424	25	or	or	CCONJ
ftr-450	1424	26	death.272	death.272	VERB
ftr-450	1424	27	even	even	ADV
ftr-450	1424	28	when	when	SCONJ
ftr-450	1424	29	other	other	ADJ
ftr-450	1424	30	early	early	ADJ
ftr-450	1424	31	distributions	distribution	NOUN
ftr-450	1424	32	are	be	AUX
ftr-450	1424	33	permitted	permit	VERB
ftr-450	1424	34	by	by	ADP
ftr-450	1424	35	the	the	DET
ftr-450	1424	36	plan	plan	NOUN
ftr-450	1424	37	,	,	PUNCT
ftr-450	1424	38	a	a	DET
ftr-450	1424	39	10	10	NUM
ftr-450	1424	40	%	%	NOUN
ftr-450	1424	41	excise	excise	NOUN
ftr-450	1424	42	tax	tax	NOUN
ftr-450	1424	43	ordinarily	ordinarily	ADV
ftr-450	1424	44	applies	apply	VERB
ftr-450	1424	45	to	to	PART
ftr-450	1424	46	discourage	discourage	VERB
ftr-450	1424	47	participants	participant	NOUN
ftr-450	1424	48	from	from	ADP
ftr-450	1424	49	withdrawing	withdraw	VERB
ftr-450	1424	50	their	their	PRON
ftr-450	1424	51	funds	fund	NOUN
ftr-450	1424	52	prior	prior	ADV
ftr-450	1424	53	to	to	ADP
ftr-450	1424	54	retirement	retirement	NOUN
ftr-450	1424	55	age.273	age.273	NOUN
ftr-450	1424	56	furthermore	furthermore	ADV
ftr-450	1424	57	,	,	PUNCT
ftr-450	1424	58	an	an	DET
ftr-450	1424	59	insurance	insurance	NOUN
ftr-450	1424	60	program	program	NOUN
ftr-450	1424	61	for	for	ADP
ftr-450	1424	62	defined	define	VERB
ftr-450	1424	63	contribution	contribution	NOUN
ftr-450	1424	64	plans	plan	NOUN
ftr-450	1424	65	could	could	AUX
ftr-450	1424	66	impose	impose	VERB
ftr-450	1424	67	additional	additional	ADJ
ftr-450	1424	68	restrictions	restriction	NOUN
ftr-450	1424	69	on	on	ADP
ftr-450	1424	70	payment	payment	NOUN
ftr-450	1424	71	.	.	PUNCT
ftr-450	1425	1	under	under	ADP
ftr-450	1425	2	the	the	DET
ftr-450	1425	3	hypothetical	hypothetical	ADJ
ftr-450	1425	4	account	account	NOUN
ftr-450	1425	5	model	model	NOUN
ftr-450	1425	6	for	for	ADP
ftr-450	1425	7	defined	define	VERB
ftr-450	1425	8	contribution	contribution	NOUN
ftr-450	1425	9	plans	plan	NOUN
ftr-450	1425	10	proposed	propose	VERB
ftr-450	1425	11	in	in	ADP
ftr-450	1425	12	part	part	NOUN
ftr-450	1425	13	iii.e	iii.e	NOUN
ftr-450	1425	14	,	,	PUNCT
ftr-450	1425	15	insurance	insurance	NOUN
ftr-450	1425	16	protection	protection	NOUN
ftr-450	1425	17	would	would	AUX
ftr-450	1425	18	be	be	AUX
ftr-450	1425	19	unavailable	unavailable	ADJ
ftr-450	1425	20	until	until	SCONJ
ftr-450	1425	21	a	a	DET
ftr-450	1425	22	participant	participant	NOUN
ftr-450	1425	23	attained	attain	VERB
ftr-450	1425	24	normal	normal	ADJ
ftr-450	1425	25	retirement	retirement	NOUN
ftr-450	1425	26	age	age	NOUN
ftr-450	1425	27	,	,	PUNCT
ftr-450	1425	28	became	become	VERB
ftr-450	1425	29	disabled	disabled	ADJ
ftr-450	1425	30	,	,	PUNCT
ftr-450	1425	31	or	or	CCONJ
ftr-450	1425	32	died	die	VERB
ftr-450	1425	33	,	,	PUNCT
ftr-450	1425	34	notwithstanding	notwithstanding	ADP
ftr-450	1425	35	the	the	DET
ftr-450	1425	36	distributable	distributable	ADJ
ftr-450	1425	37	events	event	NOUN
ftr-450	1425	38	allowed	allow	VERB
ftr-450	1425	39	by	by	ADP
ftr-450	1425	40	the	the	DET
ftr-450	1425	41	plans.274	plans.274	NOUN
ftr-450	1425	42	thus	thus	ADV
ftr-450	1425	43	,	,	PUNCT
ftr-450	1425	44	the	the	DET
ftr-450	1425	45	distribution	distribution	NOUN
ftr-450	1425	46	rules	rule	NOUN
ftr-450	1425	47	of	of	ADP
ftr-450	1425	48	erisa	erisa	NOUN
ftr-450	1425	49	,	,	PUNCT
ftr-450	1425	50	as	as	ADV
ftr-450	1425	51	well	well	ADV
ftr-450	1425	52	as	as	ADP
ftr-450	1425	53	additional	additional	ADJ
ftr-450	1425	54	restrictions	restriction	NOUN
ftr-450	1425	55	imposed	impose	VERB
ftr-450	1425	56	by	by	ADP
ftr-450	1425	57	the	the	DET
ftr-450	1425	58	insurance	insurance	NOUN
ftr-450	1425	59	program	program	NOUN
ftr-450	1425	60	,	,	PUNCT
ftr-450	1425	61	would	would	AUX
ftr-450	1425	62	prevent	prevent	VERB
ftr-450	1425	63	a	a	DET
ftr-450	1425	64	single	single	ADJ
ftr-450	1425	65	event	event	NOUN
ftr-450	1425	66	from	from	ADP
ftr-450	1425	67	increasing	increase	VERB
ftr-450	1425	68	the	the	DET
ftr-450	1425	69	volume	volume	NOUN
ftr-450	1425	70	of	of	ADP
ftr-450	1425	71	insured	insured	ADJ
ftr-450	1425	72	claims	claim	NOUN
ftr-450	1425	73	as	as	SCONJ
ftr-450	1425	74	it	it	PRON
ftr-450	1425	75	did	do	VERB
ftr-450	1425	76	in	in	ADP
ftr-450	1425	77	the	the	DET
ftr-450	1425	78	savings	saving	NOUN
ftr-450	1425	79	and	and	CCONJ
ftr-450	1425	80	loan	loan	NOUN
ftr-450	1425	81	crisis.275	crisis.275	NOUN
ftr-450	1425	82	the	the	DET
ftr-450	1425	83	second	second	ADJ
ftr-450	1425	84	difference	difference	NOUN
ftr-450	1425	85	between	between	ADP
ftr-450	1425	86	the	the	DET
ftr-450	1425	87	fslic	fslic	NOUN
ftr-450	1425	88	's	's	PART
ftr-450	1425	89	guarantee	guarantee	NOUN
ftr-450	1425	90	of	of	ADP
ftr-450	1425	91	savings	saving	NOUN
ftr-450	1425	92	and	and	CCONJ
ftr-450	1425	93	loan	loan	NOUN
ftr-450	1425	94	funds	fund	NOUN
ftr-450	1425	95	and	and	CCONJ
ftr-450	1425	96	a	a	DET
ftr-450	1425	97	guaranteed	guarantee	VERB
ftr-450	1425	98	benefit	benefit	NOUN
ftr-450	1425	99	in	in	ADP
ftr-450	1425	100	a	a	DET
ftr-450	1425	101	defined	define	VERB
ftr-450	1425	102	contribution	contribution	NOUN
ftr-450	1425	103	plan	plan	NOUN
ftr-450	1425	104	program	program	NOUN
ftr-450	1425	105	is	be	AUX
ftr-450	1425	106	industry	industry	NOUN
ftr-450	1425	107	diversification	diversification	NOUN
ftr-450	1425	108	and	and	CCONJ
ftr-450	1425	109	its	its	PRON
ftr-450	1425	110	impact	impact	NOUN
ftr-450	1425	111	on	on	ADP
ftr-450	1425	112	the	the	DET
ftr-450	1425	113	incident	incident	NOUN
ftr-450	1425	114	of	of	ADP
ftr-450	1425	115	failure	failure	NOUN
ftr-450	1425	116	.	.	PUNCT
ftr-450	1426	1	the	the	DET
ftr-450	1426	2	funds	fund	NOUN
ftr-450	1426	3	guaranteed	guarantee	VERB
ftr-450	1426	4	in	in	ADP
ftr-450	1426	5	the	the	DET
ftr-450	1426	6	savings	saving	NOUN
ftr-450	1426	7	and	and	CCONJ
ftr-450	1426	8	loan	loan	NOUN
ftr-450	1426	9	crisis	crisis	NOUN
ftr-450	1426	10	were	be	AUX
ftr-450	1426	11	exposed	expose	VERB
ftr-450	1426	12	almost	almost	ADV
ftr-450	1426	13	exclusively	exclusively	ADV
ftr-450	1426	14	to	to	ADP
ftr-450	1426	15	the	the	DET
ftr-450	1426	16	risk	risk	NOUN
ftr-450	1426	17	of	of	ADP
ftr-450	1426	18	a	a	DET
ftr-450	1426	19	single	single	ADJ
ftr-450	1426	20	industry	industry	NOUN
ftr-450	1426	21	,	,	PUNCT
ftr-450	1426	22	real	real	ADJ
ftr-450	1426	23	estate	estate	NOUN
ftr-450	1426	24	.	.	PUNCT
ftr-450	1427	1	thus	thus	ADV
ftr-450	1427	2	,	,	PUNCT
ftr-450	1427	3	the	the	DET
ftr-450	1427	4	savings	saving	NOUN
ftr-450	1427	5	and	and	CCONJ
ftr-450	1427	6	loan	loan	NOUN
ftr-450	1427	7	funds	fund	NOUN
ftr-450	1427	8	were	be	AUX
ftr-450	1427	9	271	271	NUM
ftr-450	1427	10	.	.	PUNCT
ftr-450	1428	1	sponsors	sponsor	NOUN
ftr-450	1428	2	and	and	CCONJ
ftr-450	1428	3	participants	participant	NOUN
ftr-450	1428	4	would	would	AUX
ftr-450	1428	5	do	do	VERB
ftr-450	1428	6	so	so	ADV
ftr-450	1428	7	to	to	PART
ftr-450	1428	8	achieve	achieve	VERB
ftr-450	1428	9	returns	return	NOUN
ftr-450	1428	10	in	in	ADP
ftr-450	1428	11	excess	excess	NOUN
ftr-450	1428	12	of	of	ADP
ftr-450	1428	13	guaranteed	guarantee	VERB
ftr-450	1428	14	rates	rate	NOUN
ftr-450	1428	15	.	.	PUNCT
ftr-450	1429	1	272	272	NUM
ftr-450	1429	2	.	.	PUNCT
ftr-450	1429	3	see	see	VERB
ftr-450	1429	4	regs	reg	NOUN
ftr-450	1429	5	.	.	PUNCT
ftr-450	1429	6	'	'	PUNCT
ftr-450	1430	1	1.401	1.401	NUM
ftr-450	1430	2	-	-	SYM
ftr-450	1430	3	1(b)(1)(i	1(b)(1)(i	NUM
ftr-450	1430	4	)	)	PUNCT
ftr-450	1430	5	.	.	PUNCT
ftr-450	1431	1	273	273	NUM
ftr-450	1431	2	.	.	PUNCT
ftr-450	1431	3	distributions	distribution	NOUN
ftr-450	1431	4	before	before	SCONJ
ftr-450	1431	5	a	a	DET
ftr-450	1431	6	participant	participant	NOUN
ftr-450	1431	7	reaches	reach	VERB
ftr-450	1431	8	age	age	NOUN
ftr-450	1431	9	592	592	NUM
ftr-450	1431	10	are	be	AUX
ftr-450	1431	11	normally	normally	ADV
ftr-450	1431	12	considered	consider	VERB
ftr-450	1431	13	early	early	ADJ
ftr-450	1431	14	.	.	PUNCT
ftr-450	1432	1	exceptions	exception	NOUN
ftr-450	1432	2	to	to	ADP
ftr-450	1432	3	the	the	DET
ftr-450	1432	4	10	10	NUM
ftr-450	1432	5	%	%	NOUN
ftr-450	1432	6	excise	excise	NOUN
ftr-450	1432	7	tax	tax	NOUN
ftr-450	1432	8	on	on	ADP
ftr-450	1432	9	early	early	ADJ
ftr-450	1432	10	distributions	distribution	NOUN
ftr-450	1432	11	are	be	AUX
ftr-450	1432	12	found	find	VERB
ftr-450	1432	13	in	in	ADP
ftr-450	1432	14	irc	irc	PROPN
ftr-450	1432	15	'	'	PART
ftr-450	1432	16	72(t	72(t	NUM
ftr-450	1432	17	)	)	PUNCT
ftr-450	1432	18	.	.	PUNCT
ftr-450	1433	1	274	274	NUM
ftr-450	1433	2	.	.	PUNCT
ftr-450	1434	1	see	see	VERB
ftr-450	1434	2	discussion	discussion	NOUN
ftr-450	1434	3	supra	supra	PROPN
ftr-450	1434	4	part	part	NOUN
ftr-450	1434	5	iii.e.1	iii.e.1	PROPN
ftr-450	1434	6	.	.	PUNCT
ftr-450	1435	1	275	275	NUM
ftr-450	1435	2	.	.	PUNCT
ftr-450	1435	3	limitations	limitation	NOUN
ftr-450	1435	4	on	on	ADP
ftr-450	1435	5	the	the	DET
ftr-450	1435	6	insured	insured	ADJ
ftr-450	1435	7	amounts	amount	NOUN
ftr-450	1435	8	,	,	PUNCT
ftr-450	1435	9	such	such	ADJ
ftr-450	1435	10	as	as	ADP
ftr-450	1435	11	those	those	PRON
ftr-450	1435	12	discussed	discuss	VERB
ftr-450	1435	13	in	in	ADP
ftr-450	1435	14	connection	connection	NOUN
ftr-450	1435	15	with	with	ADP
ftr-450	1435	16	the	the	DET
ftr-450	1435	17	hypothetical	hypothetical	ADJ
ftr-450	1435	18	account	account	NOUN
ftr-450	1435	19	insurance	insurance	NOUN
ftr-450	1435	20	model	model	NOUN
ftr-450	1435	21	,	,	PUNCT
ftr-450	1435	22	would	would	AUX
ftr-450	1435	23	also	also	ADV
ftr-450	1435	24	prevent	prevent	VERB
ftr-450	1435	25	a	a	DET
ftr-450	1435	26	brief	brief	ADJ
ftr-450	1435	27	period	period	NOUN
ftr-450	1435	28	of	of	ADP
ftr-450	1435	29	fluctuations	fluctuation	NOUN
ftr-450	1435	30	in	in	ADP
ftr-450	1435	31	the	the	DET
ftr-450	1435	32	financial	financial	ADJ
ftr-450	1435	33	market	market	NOUN
ftr-450	1435	34	from	from	ADP
ftr-450	1435	35	triggering	trigger	VERB
ftr-450	1435	36	the	the	DET
ftr-450	1435	37	level	level	NOUN
ftr-450	1435	38	of	of	ADP
ftr-450	1435	39	insurance	insurance	NOUN
ftr-450	1435	40	claims	claim	NOUN
ftr-450	1435	41	filed	file	VERB
ftr-450	1435	42	during	during	ADP
ftr-450	1435	43	the	the	DET
ftr-450	1435	44	savings	saving	NOUN
ftr-450	1435	45	and	and	CCONJ
ftr-450	1435	46	loan	loan	NOUN
ftr-450	1435	47	crisis	crisis	NOUN
ftr-450	1435	48	.	.	PUNCT
ftr-450	1436	1	see	see	VERB
ftr-450	1436	2	yakoboski	yakoboski	PROPN
ftr-450	1436	3	,	,	PUNCT
ftr-450	1436	4	supra	supra	PROPN
ftr-450	1436	5	note	note	NOUN
ftr-450	1436	6	3	3	NUM
ftr-450	1436	7	,	,	PUNCT
ftr-450	1436	8	at	at	ADP
ftr-450	1436	9	20	20	NUM
ftr-450	1436	10	.	.	PUNCT
ftr-450	1436	11	2000	2000	NUM
ftr-450	1436	12	]	]	PUNCT
ftr-450	1437	1	rethinking	rethink	VERB
ftr-450	1437	2	the	the	DET
ftr-450	1437	3	risk	risk	NOUN
ftr-450	1437	4	of	of	ADP
ftr-450	1437	5	defined	define	VERB
ftr-450	1437	6	contribution	contribution	NOUN
ftr-450	1437	7	plans	plan	VERB
ftr-450	1437	8	669	669	NUM
ftr-450	1437	9	extremely	extremely	ADV
ftr-450	1437	10	vulnerable	vulnerable	ADJ
ftr-450	1437	11	to	to	ADP
ftr-450	1437	12	fluctuations	fluctuation	NOUN
ftr-450	1437	13	in	in	ADP
ftr-450	1437	14	a	a	DET
ftr-450	1437	15	particular	particular	ADJ
ftr-450	1437	16	market	market	NOUN
ftr-450	1437	17	.	.	PUNCT
ftr-450	1438	1	by	by	ADP
ftr-450	1438	2	contrast	contrast	NOUN
ftr-450	1438	3	,	,	PUNCT
ftr-450	1438	4	retirement	retirement	NOUN
ftr-450	1438	5	plan	plan	NOUN
ftr-450	1438	6	assets	asset	NOUN
ftr-450	1438	7	are	be	AUX
ftr-450	1438	8	ordinarily	ordinarily	ADV
ftr-450	1438	9	more	more	ADV
ftr-450	1438	10	diversified	diversified	ADJ
ftr-450	1438	11	.	.	PUNCT
ftr-450	1439	1	specifically	specifically	ADV
ftr-450	1439	2	,	,	PUNCT
ftr-450	1439	3	defined	define	VERB
ftr-450	1439	4	contribution	contribution	NOUN
ftr-450	1439	5	plan	plan	NOUN
ftr-450	1439	6	accounts	account	VERB
ftr-450	1439	7	in	in	ADP
ftr-450	1439	8	compliance	compliance	NOUN
ftr-450	1439	9	with	with	ADP
ftr-450	1439	10	the	the	DET
ftr-450	1439	11	diversification	diversification	NOUN
ftr-450	1439	12	formula	formula	NOUN
ftr-450	1439	13	of	of	ADP
ftr-450	1439	14	the	the	DET
ftr-450	1439	15	hypothetical	hypothetical	ADJ
ftr-450	1439	16	account	account	NOUN
ftr-450	1439	17	model	model	NOUN
ftr-450	1439	18	described	describe	VERB
ftr-450	1439	19	above	above	ADV
ftr-450	1439	20	,	,	PUNCT
ftr-450	1439	21	are	be	AUX
ftr-450	1439	22	required	require	VERB
ftr-450	1439	23	to	to	PART
ftr-450	1439	24	be	be	AUX
ftr-450	1439	25	invested	invest	VERB
ftr-450	1439	26	in	in	ADP
ftr-450	1439	27	multiple	multiple	ADJ
ftr-450	1439	28	markets	market	NOUN
ftr-450	1439	29	according	accord	VERB
ftr-450	1439	30	to	to	ADP
ftr-450	1439	31	the	the	DET
ftr-450	1439	32	prescribed	prescribed	ADJ
ftr-450	1439	33	portfolio	portfolio	NOUN
ftr-450	1439	34	mix.276	mix.276	PROPN
ftr-450	1439	35	therefore	therefore	ADV
ftr-450	1439	36	,	,	PUNCT
ftr-450	1439	37	it	it	PRON
ftr-450	1439	38	is	be	AUX
ftr-450	1439	39	unlikely	unlikely	ADJ
ftr-450	1439	40	that	that	SCONJ
ftr-450	1439	41	defined	define	VERB
ftr-450	1439	42	contribution	contribution	NOUN
ftr-450	1439	43	plans	plan	NOUN
ftr-450	1439	44	would	would	AUX
ftr-450	1439	45	fail	fail	VERB
ftr-450	1439	46	as	as	ADP
ftr-450	1439	47	a	a	DET
ftr-450	1439	48	result	result	NOUN
ftr-450	1439	49	of	of	ADP
ftr-450	1439	50	the	the	DET
ftr-450	1439	51	collapse	collapse	NOUN
ftr-450	1439	52	of	of	ADP
ftr-450	1439	53	a	a	DET
ftr-450	1439	54	single	single	ADJ
ftr-450	1439	55	market	market	NOUN
ftr-450	1439	56	.	.	PUNCT
ftr-450	1440	1	moreover	moreover	ADV
ftr-450	1440	2	,	,	PUNCT
ftr-450	1440	3	because	because	SCONJ
ftr-450	1440	4	the	the	DET
ftr-450	1440	5	guaranteed	guarantee	VERB
ftr-450	1440	6	minimum	minimum	ADJ
ftr-450	1440	7	benefit	benefit	NOUN
ftr-450	1440	8	under	under	ADP
ftr-450	1440	9	the	the	DET
ftr-450	1440	10	hypothetical	hypothetical	ADJ
ftr-450	1440	11	account	account	NOUN
ftr-450	1440	12	model	model	NOUN
ftr-450	1440	13	would	would	AUX
ftr-450	1440	14	be	be	AUX
ftr-450	1440	15	based	base	VERB
ftr-450	1440	16	on	on	ADP
ftr-450	1440	17	a	a	DET
ftr-450	1440	18	five	five	NUM
ftr-450	1440	19	-	-	PUNCT
ftr-450	1440	20	year	year	NOUN
ftr-450	1440	21	average	average	ADJ
ftr-450	1440	22	rate	rate	NOUN
ftr-450	1440	23	of	of	ADP
ftr-450	1440	24	return	return	NOUN
ftr-450	1440	25	instead	instead	ADV
ftr-450	1440	26	of	of	ADP
ftr-450	1440	27	the	the	DET
ftr-450	1440	28	performance	performance	NOUN
ftr-450	1440	29	of	of	ADP
ftr-450	1440	30	a	a	DET
ftr-450	1440	31	single	single	ADJ
ftr-450	1440	32	year	year	NOUN
ftr-450	1440	33	,	,	PUNCT
ftr-450	1440	34	there	there	PRON
ftr-450	1440	35	would	would	AUX
ftr-450	1440	36	be	be	AUX
ftr-450	1440	37	an	an	DET
ftr-450	1440	38	additional	additional	ADJ
ftr-450	1440	39	measure	measure	NOUN
ftr-450	1440	40	of	of	ADP
ftr-450	1440	41	protection	protection	NOUN
ftr-450	1440	42	for	for	ADP
ftr-450	1440	43	the	the	DET
ftr-450	1440	44	insurer.277	insurer.277	NOUN
ftr-450	1440	45	as	as	ADP
ftr-450	1440	46	a	a	DET
ftr-450	1440	47	result	result	NOUN
ftr-450	1440	48	,	,	PUNCT
ftr-450	1440	49	any	any	DET
ftr-450	1440	50	fluctuations	fluctuation	NOUN
ftr-450	1440	51	in	in	ADP
ftr-450	1440	52	the	the	DET
ftr-450	1440	53	market	market	NOUN
ftr-450	1440	54	would	would	AUX
ftr-450	1440	55	be	be	AUX
ftr-450	1440	56	spread	spread	VERB
ftr-450	1440	57	over	over	ADP
ftr-450	1440	58	a	a	DET
ftr-450	1440	59	period	period	NOUN
ftr-450	1440	60	of	of	ADP
ftr-450	1440	61	years	year	NOUN
ftr-450	1440	62	.	.	PUNCT
ftr-450	1441	1	the	the	DET
ftr-450	1441	2	third	third	ADJ
ftr-450	1441	3	difference	difference	NOUN
ftr-450	1441	4	between	between	ADP
ftr-450	1441	5	the	the	DET
ftr-450	1441	6	savings	saving	NOUN
ftr-450	1441	7	and	and	CCONJ
ftr-450	1441	8	loan	loan	NOUN
ftr-450	1441	9	crisis	crisis	NOUN
ftr-450	1441	10	and	and	CCONJ
ftr-450	1441	11	the	the	DET
ftr-450	1441	12	retirement	retirement	NOUN
ftr-450	1441	13	system	system	NOUN
ftr-450	1441	14	is	be	AUX
ftr-450	1441	15	the	the	DET
ftr-450	1441	16	presence	presence	NOUN
ftr-450	1441	17	of	of	ADP
ftr-450	1441	18	fraud	fraud	NOUN
ftr-450	1441	19	and	and	CCONJ
ftr-450	1441	20	mismanagement	mismanagement	NOUN
ftr-450	1441	21	.	.	PUNCT
ftr-450	1442	1	the	the	DET
ftr-450	1442	2	savings	saving	NOUN
ftr-450	1442	3	and	and	CCONJ
ftr-450	1442	4	loan	loan	NOUN
ftr-450	1442	5	crisis	crisis	NOUN
ftr-450	1442	6	did	do	AUX
ftr-450	1442	7	not	not	PART
ftr-450	1442	8	result	result	VERB
ftr-450	1442	9	merely	merely	ADV
ftr-450	1442	10	from	from	ADP
ftr-450	1442	11	aggressive	aggressive	ADJ
ftr-450	1442	12	investment	investment	NOUN
ftr-450	1442	13	activity	activity	NOUN
ftr-450	1442	14	.	.	PUNCT
ftr-450	1443	1	fraud	fraud	NOUN
ftr-450	1443	2	and	and	CCONJ
ftr-450	1443	3	mismanagement	mismanagement	NOUN
ftr-450	1443	4	were	be	AUX
ftr-450	1443	5	present	present	ADJ
ftr-450	1443	6	in	in	ADP
ftr-450	1443	7	approximately	approximately	ADV
ftr-450	1443	8	60	60	NUM
ftr-450	1443	9	%	%	NOUN
ftr-450	1443	10	of	of	ADP
ftr-450	1443	11	the	the	DET
ftr-450	1443	12	savings	saving	NOUN
ftr-450	1443	13	and	and	CCONJ
ftr-450	1443	14	loan	loan	NOUN
ftr-450	1443	15	failures	failure	NOUN
ftr-450	1443	16	,	,	PUNCT
ftr-450	1443	17	and	and	CCONJ
ftr-450	1443	18	directly	directly	ADV
ftr-450	1443	19	linked	link	VERB
ftr-450	1443	20	to	to	ADP
ftr-450	1443	21	the	the	DET
ftr-450	1443	22	insolvency	insolvency	NOUN
ftr-450	1443	23	of	of	ADP
ftr-450	1443	24	at	at	ADV
ftr-450	1443	25	least	least	ADV
ftr-450	1443	26	25	25	NUM
ftr-450	1443	27	%	%	NOUN
ftr-450	1443	28	of	of	ADP
ftr-450	1443	29	the	the	DET
ftr-450	1443	30	failed	fail	VERB
ftr-450	1443	31	institutions	institution	NOUN
ftr-450	1443	32	,	,	PUNCT
ftr-450	1443	33	while	while	SCONJ
ftr-450	1443	34	evidence	evidence	NOUN
ftr-450	1443	35	of	of	ADP
ftr-450	1443	36	fraud	fraud	NOUN
ftr-450	1443	37	and	and	CCONJ
ftr-450	1443	38	mismanagement	mismanagement	NOUN
ftr-450	1443	39	in	in	ADP
ftr-450	1443	40	pension	pension	NOUN
ftr-450	1443	41	plans	plan	NOUN
ftr-450	1443	42	is	be	AUX
ftr-450	1443	43	relatively	relatively	ADV
ftr-450	1443	44	low.278	low.278	ADJ
ftr-450	1443	45	this	this	DET
ftr-450	1443	46	fact	fact	NOUN
ftr-450	1443	47	alone	alone	ADV
ftr-450	1443	48	suggests	suggest	VERB
ftr-450	1443	49	that	that	SCONJ
ftr-450	1443	50	a	a	DET
ftr-450	1443	51	defined	define	VERB
ftr-450	1443	52	contribution	contribution	NOUN
ftr-450	1443	53	plan	plan	NOUN
ftr-450	1443	54	insurance	insurance	NOUN
ftr-450	1443	55	program	program	NOUN
ftr-450	1443	56	would	would	AUX
ftr-450	1443	57	not	not	PART
ftr-450	1443	58	be	be	AUX
ftr-450	1443	59	exposed	expose	VERB
ftr-450	1443	60	to	to	ADP
ftr-450	1443	61	the	the	DET
ftr-450	1443	62	same	same	ADJ
ftr-450	1443	63	risk	risk	NOUN
ftr-450	1443	64	of	of	ADP
ftr-450	1443	65	failure	failure	NOUN
ftr-450	1443	66	that	that	PRON
ftr-450	1443	67	the	the	DET
ftr-450	1443	68	savings	saving	NOUN
ftr-450	1443	69	and	and	CCONJ
ftr-450	1443	70	loan	loan	NOUN
ftr-450	1443	71	industry	industry	NOUN
ftr-450	1443	72	was	be	AUX
ftr-450	1443	73	exposed	expose	VERB
ftr-450	1443	74	to	to	ADP
ftr-450	1443	75	in	in	ADP
ftr-450	1443	76	the	the	DET
ftr-450	1443	77	1980	1980	NUM
ftr-450	1443	78	=	=	SYM
ftr-450	1443	79	s.279	s.279	NOUN
ftr-450	1443	80	g.	g.	NOUN
ftr-450	1443	81	the	the	DET
ftr-450	1443	82	floor	floor	NOUN
ftr-450	1443	83	-	-	PUNCT
ftr-450	1443	84	offset	offset	VERB
ftr-450	1443	85	pension	pension	NOUN
ftr-450	1443	86	plan	plan	NOUN
ftr-450	1443	87	comparison	comparison	NOUN
ftr-450	1443	88	while	while	SCONJ
ftr-450	1443	89	the	the	DET
ftr-450	1443	90	hypothetical	hypothetical	ADJ
ftr-450	1443	91	insurance	insurance	NOUN
ftr-450	1443	92	model	model	NOUN
ftr-450	1443	93	discussed	discuss	VERB
ftr-450	1443	94	above	above	ADV
ftr-450	1443	95	proposes	propose	VERB
ftr-450	1443	96	a	a	DET
ftr-450	1443	97	new	new	ADJ
ftr-450	1443	98	method	method	NOUN
ftr-450	1443	99	of	of	ADP
ftr-450	1443	100	guaranteeing	guarantee	VERB
ftr-450	1443	101	a	a	DET
ftr-450	1443	102	minimum	minimum	ADJ
ftr-450	1443	103	benefit	benefit	NOUN
ftr-450	1443	104	in	in	ADP
ftr-450	1443	105	defined	define	VERB
ftr-450	1443	106	contribution	contribution	NOUN
ftr-450	1443	107	plans	plan	NOUN
ftr-450	1443	108	,	,	PUNCT
ftr-450	1443	109	a	a	DET
ftr-450	1443	110	minimum	minimum	ADJ
ftr-450	1443	111	benefit	benefit	NOUN
ftr-450	1443	112	in	in	ADP
ftr-450	1443	113	connection	connection	NOUN
ftr-450	1443	114	with	with	ADP
ftr-450	1443	115	defined	define	VERB
ftr-450	1443	116	contribution	contribution	NOUN
ftr-450	1443	117	plans	plan	NOUN
ftr-450	1443	118	is	be	AUX
ftr-450	1443	119	not	not	PART
ftr-450	1443	120	a	a	DET
ftr-450	1443	121	totally	totally	ADV
ftr-450	1443	122	new	new	ADJ
ftr-450	1443	123	concept	concept	NOUN
ftr-450	1443	124	.	.	PUNCT
ftr-450	1444	1	a	a	DET
ftr-450	1444	2	type	type	NOUN
ftr-450	1444	3	of	of	ADP
ftr-450	1444	4	minimum	minimum	ADJ
ftr-450	1444	5	benefit	benefit	NOUN
ftr-450	1444	6	protection	protection	NOUN
ftr-450	1444	7	similar	similar	ADJ
ftr-450	1444	8	to	to	ADP
ftr-450	1444	9	that	that	PRON
ftr-450	1444	10	provided	provide	VERB
ftr-450	1444	11	by	by	ADP
ftr-450	1444	12	the	the	DET
ftr-450	1444	13	hypothetical	hypothetical	ADJ
ftr-450	1444	14	defined	define	VERB
ftr-450	1444	15	contribution	contribution	NOUN
ftr-450	1444	16	model	model	NOUN
ftr-450	1444	17	currently	currently	ADV
ftr-450	1444	18	can	can	AUX
ftr-450	1444	19	be	be	AUX
ftr-450	1444	20	achieved	achieve	VERB
ftr-450	1444	21	if	if	SCONJ
ftr-450	1444	22	an	an	DET
ftr-450	1444	23	employer	employer	NOUN
ftr-450	1444	24	adopts	adopt	VERB
ftr-450	1444	25	a	a	DET
ftr-450	1444	26	floor	floor	NOUN
ftr-450	1444	27	-	-	PUNCT
ftr-450	1444	28	offset	offset	VERB
ftr-450	1444	29	pension	pension	NOUN
ftr-450	1444	30	plan.280	plan.280	NOUN
ftr-450	1444	31	thus	thus	ADV
ftr-450	1444	32	,	,	PUNCT
ftr-450	1444	33	insuring	insure	VERB
ftr-450	1444	34	276	276	NUM
ftr-450	1444	35	.	.	PUNCT
ftr-450	1445	1	see	see	VERB
ftr-450	1445	2	supra	supra	PROPN
ftr-450	1445	3	part	part	NOUN
ftr-450	1445	4	iii.e.1	iii.e.1	PROPN
ftr-450	1445	5	.	.	PUNCT
ftr-450	1446	1	277	277	NUM
ftr-450	1446	2	.	.	PUNCT
ftr-450	1447	1	see	see	VERB
ftr-450	1447	2	supra	supra	PROPN
ftr-450	1447	3	part	part	NOUN
ftr-450	1447	4	iii.e	iii.e	NOUN
ftr-450	1447	5	describing	describe	VERB
ftr-450	1447	6	the	the	DET
ftr-450	1447	7	hypothetical	hypothetical	ADJ
ftr-450	1447	8	account	account	NOUN
ftr-450	1447	9	proposal	proposal	NOUN
ftr-450	1447	10	.	.	PUNCT
ftr-450	1448	1	278	278	NUM
ftr-450	1448	2	.	.	PUNCT
ftr-450	1449	1	see	see	VERB
ftr-450	1449	2	yakoboski	yakoboski	PROPN
ftr-450	1449	3	,	,	PUNCT
ftr-450	1449	4	supra	supra	PROPN
ftr-450	1449	5	note	note	NOUN
ftr-450	1449	6	3	3	NUM
ftr-450	1449	7	,	,	PUNCT
ftr-450	1449	8	at	at	ADP
ftr-450	1449	9	20	20	NUM
ftr-450	1449	10	.	.	PUNCT
ftr-450	1449	11	279	279	NUM
ftr-450	1449	12	.	.	PUNCT
ftr-450	1450	1	another	another	DET
ftr-450	1450	2	difference	difference	NOUN
ftr-450	1450	3	not	not	PART
ftr-450	1450	4	discussed	discuss	VERB
ftr-450	1450	5	in	in	ADP
ftr-450	1450	6	the	the	DET
ftr-450	1450	7	text	text	NOUN
ftr-450	1450	8	of	of	ADP
ftr-450	1450	9	this	this	DET
ftr-450	1450	10	article	article	NOUN
ftr-450	1450	11	is	be	AUX
ftr-450	1450	12	the	the	DET
ftr-450	1450	13	significance	significance	NOUN
ftr-450	1450	14	of	of	ADP
ftr-450	1450	15	loan	loan	NOUN
ftr-450	1450	16	participation	participation	NOUN
ftr-450	1450	17	in	in	ADP
ftr-450	1450	18	the	the	DET
ftr-450	1450	19	savings	saving	NOUN
ftr-450	1450	20	and	and	CCONJ
ftr-450	1450	21	loan	loan	NOUN
ftr-450	1450	22	crisis	crisis	NOUN
ftr-450	1450	23	.	.	PUNCT
ftr-450	1451	1	as	as	SCONJ
ftr-450	1451	2	the	the	DET
ftr-450	1451	3	savings	saving	NOUN
ftr-450	1451	4	and	and	CCONJ
ftr-450	1451	5	loans	loan	NOUN
ftr-450	1451	6	found	find	VERB
ftr-450	1451	7	themselves	themselves	PRON
ftr-450	1451	8	constrained	constrain	VERB
ftr-450	1451	9	by	by	ADP
ftr-450	1451	10	limits	limit	NOUN
ftr-450	1451	11	on	on	ADP
ftr-450	1451	12	the	the	DET
ftr-450	1451	13	amount	amount	NOUN
ftr-450	1451	14	they	they	PRON
ftr-450	1451	15	could	could	AUX
ftr-450	1451	16	lend	lend	VERB
ftr-450	1451	17	to	to	ADP
ftr-450	1451	18	a	a	DET
ftr-450	1451	19	single	single	ADJ
ftr-450	1451	20	borrower	borrower	NOUN
ftr-450	1451	21	,	,	PUNCT
ftr-450	1451	22	they	they	PRON
ftr-450	1451	23	began	begin	VERB
ftr-450	1451	24	to	to	PART
ftr-450	1451	25	sell	sell	VERB
ftr-450	1451	26	portions	portion	NOUN
ftr-450	1451	27	of	of	ADP
ftr-450	1451	28	loans	loan	NOUN
ftr-450	1451	29	to	to	ADP
ftr-450	1451	30	other	other	ADJ
ftr-450	1451	31	institutions	institution	NOUN
ftr-450	1451	32	.	.	PUNCT
ftr-450	1452	1	many	many	ADJ
ftr-450	1452	2	of	of	ADP
ftr-450	1452	3	the	the	DET
ftr-450	1452	4	secondary	secondary	ADJ
ftr-450	1452	5	lenders	lender	NOUN
ftr-450	1452	6	relied	rely	VERB
ftr-450	1452	7	on	on	ADP
ftr-450	1452	8	the	the	DET
ftr-450	1452	9	underwriting	underwriting	NOUN
ftr-450	1452	10	capacities	capacity	NOUN
ftr-450	1452	11	of	of	ADP
ftr-450	1452	12	the	the	DET
ftr-450	1452	13	originating	originate	VERB
ftr-450	1452	14	savings	saving	NOUN
ftr-450	1452	15	and	and	CCONJ
ftr-450	1452	16	loans	loan	NOUN
ftr-450	1452	17	.	.	PUNCT
ftr-450	1453	1	thus	thus	ADV
ftr-450	1453	2	,	,	PUNCT
ftr-450	1453	3	the	the	DET
ftr-450	1453	4	savings	saving	NOUN
ftr-450	1453	5	and	and	CCONJ
ftr-450	1453	6	loans	loan	NOUN
ftr-450	1453	7	were	be	AUX
ftr-450	1453	8	extremely	extremely	ADV
ftr-450	1453	9	vulnerable	vulnerable	ADJ
ftr-450	1453	10	.	.	PUNCT
ftr-450	1454	1	although	although	SCONJ
ftr-450	1454	2	a	a	DET
ftr-450	1454	3	large	large	ADJ
ftr-450	1454	4	proportion	proportion	NOUN
ftr-450	1454	5	of	of	ADP
ftr-450	1454	6	defined	define	VERB
ftr-450	1454	7	benefit	benefit	NOUN
ftr-450	1454	8	plan	plan	NOUN
ftr-450	1454	9	assets	asset	NOUN
ftr-450	1454	10	are	be	AUX
ftr-450	1454	11	placed	place	VERB
ftr-450	1454	12	in	in	ADP
ftr-450	1454	13	bank	bank	NOUN
ftr-450	1454	14	pooled	pool	VERB
ftr-450	1454	15	funds	fund	NOUN
ftr-450	1454	16	and	and	CCONJ
ftr-450	1454	17	similar	similar	ADJ
ftr-450	1454	18	investments	investment	NOUN
ftr-450	1454	19	where	where	SCONJ
ftr-450	1454	20	investment	investment	NOUN
ftr-450	1454	21	results	result	NOUN
ftr-450	1454	22	are	be	AUX
ftr-450	1454	23	shared	share	VERB
ftr-450	1454	24	,	,	PUNCT
ftr-450	1454	25	the	the	DET
ftr-450	1454	26	investment	investment	NOUN
ftr-450	1454	27	strategy	strategy	NOUN
ftr-450	1454	28	is	be	AUX
ftr-450	1454	29	fundamentally	fundamentally	ADV
ftr-450	1454	30	different	different	ADJ
ftr-450	1454	31	.	.	PUNCT
ftr-450	1455	1	i	i	PRON
ftr-450	1455	2	d.	d.	PROPN
ftr-450	1455	3	at	at	ADP
ftr-450	1455	4	20	20	NUM
ftr-450	1455	5	.	.	PUNCT
ftr-450	1455	6	280	280	NUM
ftr-450	1455	7	.	.	PUNCT
ftr-450	1456	1	the	the	DET
ftr-450	1456	2	majority	majority	NOUN
ftr-450	1456	3	of	of	ADP
ftr-450	1456	4	firms	firm	NOUN
ftr-450	1456	5	with	with	ADP
ftr-450	1456	6	floor	floor	NOUN
ftr-450	1456	7	-	-	PUNCT
ftr-450	1456	8	offset	offset	VERB
ftr-450	1456	9	plans	plan	NOUN
ftr-450	1456	10	have	have	VERB
ftr-450	1456	11	between	between	ADP
ftr-450	1456	12	5,000	5,000	NUM
ftr-450	1456	13	and	and	CCONJ
ftr-450	1456	14	20,000	20,000	NUM
ftr-450	1456	15	employees	employee	NOUN
ftr-450	1456	16	,	,	PUNCT
ftr-450	1456	17	according	accord	VERB
ftr-450	1456	18	to	to	ADP
ftr-450	1456	19	a	a	DET
ftr-450	1456	20	study	study	NOUN
ftr-450	1456	21	conducted	conduct	VERB
ftr-450	1456	22	by	by	ADP
ftr-450	1456	23	robinson	robinson	PROPN
ftr-450	1456	24	and	and	CCONJ
ftr-450	1456	25	small	small	ADJ
ftr-450	1456	26	in	in	ADP
ftr-450	1456	27	1993	1993	NUM
ftr-450	1456	28	.	.	PUNCT
ftr-450	1457	1	typically	typically	ADV
ftr-450	1457	2	,	,	PUNCT
ftr-450	1457	3	floor	floor	NOUN
ftr-450	1457	4	offset	offset	NOUN
ftr-450	1457	5	plans	plan	NOUN
ftr-450	1457	6	provide	provide	VERB
ftr-450	1457	7	a	a	DET
ftr-450	1457	8	floor	floor	NOUN
ftr-450	1457	9	benefit	benefit	NOUN
ftr-450	1457	10	for	for	ADP
ftr-450	1457	11	a	a	DET
ftr-450	1457	12	career	career	NOUN
ftr-450	1457	13	employee	employee	NOUN
ftr-450	1457	14	of	of	ADP
ftr-450	1457	15	between	between	ADP
ftr-450	1457	16	40	40	NUM
ftr-450	1457	17	and	and	CCONJ
ftr-450	1457	18	60	60	NUM
ftr-450	1457	19	%	%	NOUN
ftr-450	1457	20	of	of	ADP
ftr-450	1457	21	670	670	NUM
ftr-450	1457	22	florida	florida	PROPN
ftr-450	1457	23	tax	tax	NOUN
ftr-450	1457	24	review	review	NOUN
ftr-450	1458	1	[	[	X
ftr-450	1458	2	vol	vol	NOUN
ftr-450	1458	3	.	.	PUNCT
ftr-450	1458	4	4:9	4:9	NUM
ftr-450	1459	1	defined	define	VERB
ftr-450	1459	2	contribution	contribution	NOUN
ftr-450	1459	3	plan	plan	NOUN
ftr-450	1459	4	retirement	retirement	NOUN
ftr-450	1459	5	benefits	benefit	NOUN
ftr-450	1459	6	is	be	AUX
ftr-450	1459	7	neither	neither	CCONJ
ftr-450	1459	8	theoretically	theoretically	ADV
ftr-450	1459	9	nor	nor	CCONJ
ftr-450	1459	10	practically	practically	ADV
ftr-450	1459	11	as	as	ADV
ftr-450	1459	12	different	different	ADJ
ftr-450	1459	13	as	as	SCONJ
ftr-450	1459	14	one	one	NUM
ftr-450	1459	15	may	may	AUX
ftr-450	1459	16	initially	initially	ADV
ftr-450	1459	17	believe	believe	VERB
ftr-450	1459	18	.	.	PUNCT
ftr-450	1460	1	a	a	DET
ftr-450	1460	2	floor	floor	NOUN
ftr-450	1460	3	-	-	PUNCT
ftr-450	1460	4	offset	offset	VERB
ftr-450	1460	5	plan	plan	NOUN
ftr-450	1460	6	,	,	PUNCT
ftr-450	1460	7	also	also	ADV
ftr-450	1460	8	known	know	VERB
ftr-450	1460	9	as	as	ADP
ftr-450	1460	10	a	a	DET
ftr-450	1460	11	feeder	feeder	NOUN
ftr-450	1460	12	plan	plan	NOUN
ftr-450	1460	13	,	,	PUNCT
ftr-450	1460	14	is	be	AUX
ftr-450	1460	15	a	a	DET
ftr-450	1460	16	hybrid	hybrid	ADJ
ftr-450	1460	17	arrangement	arrangement	NOUN
ftr-450	1460	18	.	.	PUNCT
ftr-450	1461	1	while	while	SCONJ
ftr-450	1461	2	most	most	ADJ
ftr-450	1461	3	hybrid	hybrid	ADJ
ftr-450	1461	4	arrangements	arrangement	NOUN
ftr-450	1461	5	are	be	AUX
ftr-450	1461	6	single	single	ADJ
ftr-450	1461	7	plans	plan	NOUN
ftr-450	1461	8	which	which	PRON
ftr-450	1461	9	combine	combine	VERB
ftr-450	1461	10	characteristics	characteristic	NOUN
ftr-450	1461	11	of	of	ADP
ftr-450	1461	12	both	both	CCONJ
ftr-450	1461	13	defined	define	VERB
ftr-450	1461	14	benefit	benefit	NOUN
ftr-450	1461	15	and	and	CCONJ
ftr-450	1461	16	defined	define	VERB
ftr-450	1461	17	contribution	contribution	NOUN
ftr-450	1461	18	plans	plan	NOUN
ftr-450	1461	19	,	,	PUNCT
ftr-450	1461	20	the	the	DET
ftr-450	1461	21	floor	floor	NOUN
ftr-450	1461	22	-	-	PUNCT
ftr-450	1461	23	offset	offset	VERB
ftr-450	1461	24	plan	plan	NOUN
ftr-450	1461	25	consists	consist	VERB
ftr-450	1461	26	of	of	ADP
ftr-450	1461	27	two	two	NUM
ftr-450	1461	28	separate	separate	ADJ
ftr-450	1461	29	plans	plan	NOUN
ftr-450	1461	30	:	:	PUNCT
ftr-450	1461	31	a	a	DET
ftr-450	1461	32	defined	define	VERB
ftr-450	1461	33	benefit	benefit	NOUN
ftr-450	1461	34	and	and	CCONJ
ftr-450	1461	35	a	a	DET
ftr-450	1461	36	defined	define	VERB
ftr-450	1461	37	contribution	contribution	NOUN
ftr-450	1461	38	plan	plan	NOUN
ftr-450	1461	39	.	.	PUNCT
ftr-450	1462	1	the	the	DET
ftr-450	1462	2	defined	define	VERB
ftr-450	1462	3	benefit	benefit	NOUN
ftr-450	1462	4	plan	plan	NOUN
ftr-450	1462	5	is	be	AUX
ftr-450	1462	6	the	the	DET
ftr-450	1462	7	afloor@	afloor@	PROPN
ftr-450	1462	8	plan	plan	NOUN
ftr-450	1462	9	.	.	PUNCT
ftr-450	1463	1	the	the	DET
ftr-450	1463	2	floor	floor	NOUN
ftr-450	1463	3	plan	plan	NOUN
ftr-450	1463	4	uses	use	VERB
ftr-450	1463	5	a	a	DET
ftr-450	1463	6	standard	standard	ADJ
ftr-450	1463	7	formula	formula	NOUN
ftr-450	1463	8	to	to	PART
ftr-450	1463	9	establish	establish	VERB
ftr-450	1463	10	a	a	DET
ftr-450	1463	11	minimum	minimum	ADJ
ftr-450	1463	12	benefit	benefit	NOUN
ftr-450	1463	13	level	level	NOUN
ftr-450	1463	14	that	that	PRON
ftr-450	1463	15	represent	represent	VERB
ftr-450	1463	16	the	the	DET
ftr-450	1463	17	employer	employer	NOUN
ftr-450	1463	18	=	=	NOUN
ftr-450	1463	19	s	s	PART
ftr-450	1463	20	income	income	NOUN
ftr-450	1463	21	replacement	replacement	NOUN
ftr-450	1463	22	goals	goal	NOUN
ftr-450	1463	23	.	.	PUNCT
ftr-450	1464	1	the	the	DET
ftr-450	1464	2	formula	formula	NOUN
ftr-450	1464	3	may	may	AUX
ftr-450	1464	4	take	take	VERB
ftr-450	1464	5	into	into	ADP
ftr-450	1464	6	account	account	NOUN
ftr-450	1464	7	age	age	NOUN
ftr-450	1464	8	,	,	PUNCT
ftr-450	1464	9	service	service	NOUN
ftr-450	1464	10	,	,	PUNCT
ftr-450	1464	11	and	and	CCONJ
ftr-450	1464	12	compensation	compensation	NOUN
ftr-450	1464	13	.	.	PUNCT
ftr-450	1465	1	the	the	DET
ftr-450	1465	2	defined	define	VERB
ftr-450	1465	3	contribution	contribution	NOUN
ftr-450	1465	4	plan	plan	NOUN
ftr-450	1465	5	is	be	AUX
ftr-450	1465	6	the	the	DET
ftr-450	1465	7	abase@	abase@	NOUN
ftr-450	1465	8	plan	plan	NOUN
ftr-450	1465	9	.	.	PUNCT
ftr-450	1466	1	the	the	DET
ftr-450	1466	2	employer	employer	NOUN
ftr-450	1466	3	makes	make	VERB
ftr-450	1466	4	the	the	DET
ftr-450	1466	5	annual	annual	ADJ
ftr-450	1466	6	contributions	contribution	NOUN
ftr-450	1466	7	to	to	ADP
ftr-450	1466	8	the	the	DET
ftr-450	1466	9	base	base	NOUN
ftr-450	1466	10	plan.281	plan.281	PROPN
ftr-450	1466	11	if	if	SCONJ
ftr-450	1466	12	the	the	DET
ftr-450	1466	13	base	base	NOUN
ftr-450	1466	14	plan	plan	NOUN
ftr-450	1466	15	provides	provide	VERB
ftr-450	1466	16	a	a	DET
ftr-450	1466	17	benefit	benefit	NOUN
ftr-450	1466	18	at	at	ADP
ftr-450	1466	19	least	least	ADJ
ftr-450	1466	20	equal	equal	ADJ
ftr-450	1466	21	to	to	ADP
ftr-450	1466	22	the	the	DET
ftr-450	1466	23	minimum	minimum	NOUN
ftr-450	1466	24	established	establish	VERB
ftr-450	1466	25	under	under	ADP
ftr-450	1466	26	the	the	DET
ftr-450	1466	27	floor	floor	NOUN
ftr-450	1466	28	plan	plan	NOUN
ftr-450	1466	29	,	,	PUNCT
ftr-450	1466	30	the	the	DET
ftr-450	1466	31	participant	participant	NOUN
ftr-450	1466	32	receives	receive	VERB
ftr-450	1466	33	the	the	DET
ftr-450	1466	34	balance	balance	NOUN
ftr-450	1466	35	of	of	ADP
ftr-450	1466	36	the	the	DET
ftr-450	1466	37	defined	define	VERB
ftr-450	1466	38	contribution	contribution	NOUN
ftr-450	1466	39	account	account	NOUN
ftr-450	1466	40	as	as	ADP
ftr-450	1466	41	her	her	PRON
ftr-450	1466	42	retirement	retirement	NOUN
ftr-450	1466	43	benefit.282	benefit.282	PROPN
ftr-450	1466	44	in	in	ADP
ftr-450	1466	45	such	such	ADJ
ftr-450	1466	46	cases	case	NOUN
ftr-450	1466	47	,	,	PUNCT
ftr-450	1466	48	no	no	DET
ftr-450	1466	49	benefit	benefit	NOUN
ftr-450	1466	50	is	be	AUX
ftr-450	1466	51	paid	pay	VERB
ftr-450	1466	52	from	from	ADP
ftr-450	1466	53	the	the	DET
ftr-450	1466	54	floor	floor	NOUN
ftr-450	1466	55	plan	plan	NOUN
ftr-450	1466	56	.	.	PUNCT
ftr-450	1467	1	if	if	SCONJ
ftr-450	1467	2	,	,	PUNCT
ftr-450	1467	3	however	however	ADV
ftr-450	1467	4	,	,	PUNCT
ftr-450	1467	5	the	the	DET
ftr-450	1467	6	defined	define	VERB
ftr-450	1467	7	contribution	contribution	NOUN
ftr-450	1467	8	plan	plan	NOUN
ftr-450	1467	9	provides	provide	VERB
ftr-450	1467	10	less	less	ADJ
ftr-450	1467	11	than	than	ADP
ftr-450	1467	12	the	the	DET
ftr-450	1467	13	minimum	minimum	ADJ
ftr-450	1467	14	benefit	benefit	NOUN
ftr-450	1467	15	established	establish	VERB
ftr-450	1467	16	under	under	ADP
ftr-450	1467	17	the	the	DET
ftr-450	1467	18	floor	floor	NOUN
ftr-450	1467	19	plan	plan	NOUN
ftr-450	1467	20	,	,	PUNCT
ftr-450	1467	21	as	as	ADP
ftr-450	1467	22	a	a	DET
ftr-450	1467	23	result	result	NOUN
ftr-450	1467	24	of	of	ADP
ftr-450	1467	25	investment	investment	NOUN
ftr-450	1467	26	performance	performance	NOUN
ftr-450	1467	27	or	or	CCONJ
ftr-450	1467	28	inflation	inflation	NOUN
ftr-450	1467	29	,	,	PUNCT
ftr-450	1467	30	for	for	ADP
ftr-450	1467	31	example	example	NOUN
ftr-450	1467	32	,	,	PUNCT
ftr-450	1467	33	payments	payment	NOUN
ftr-450	1467	34	will	will	AUX
ftr-450	1467	35	be	be	AUX
ftr-450	1467	36	made	make	VERB
ftr-450	1467	37	from	from	ADP
ftr-450	1467	38	the	the	DET
ftr-450	1467	39	floor	floor	NOUN
ftr-450	1467	40	plan	plan	NOUN
ftr-450	1467	41	to	to	PART
ftr-450	1467	42	offset	offset	VERB
ftr-450	1467	43	the	the	DET
ftr-450	1467	44	shortfall	shortfall	NOUN
ftr-450	1467	45	in	in	ADP
ftr-450	1467	46	the	the	DET
ftr-450	1467	47	base	base	NOUN
ftr-450	1467	48	plan	plan	NOUN
ftr-450	1467	49	benefit	benefit	NOUN
ftr-450	1467	50	.	.	PUNCT
ftr-450	1468	1	the	the	DET
ftr-450	1468	2	floor	floor	NOUN
ftr-450	1468	3	-	-	PUNCT
ftr-450	1468	4	offset	offset	VERB
ftr-450	1468	5	plan	plan	NOUN
ftr-450	1468	6	is	be	AUX
ftr-450	1468	7	generally	generally	ADV
ftr-450	1468	8	offered	offer	VERB
ftr-450	1468	9	by	by	ADP
ftr-450	1468	10	employers	employer	NOUN
ftr-450	1468	11	who	who	PRON
ftr-450	1468	12	wish	wish	VERB
ftr-450	1468	13	to	to	PART
ftr-450	1468	14	maximize	maximize	VERB
ftr-450	1468	15	both	both	DET
ftr-450	1468	16	the	the	DET
ftr-450	1468	17	flexibility	flexibility	NOUN
ftr-450	1468	18	of	of	ADP
ftr-450	1468	19	defined	define	VERB
ftr-450	1468	20	contribution	contribution	NOUN
ftr-450	1468	21	plans	plan	NOUN
ftr-450	1468	22	,	,	PUNCT
ftr-450	1468	23	and	and	CCONJ
ftr-450	1468	24	the	the	DET
ftr-450	1468	25	retirement	retirement	NOUN
ftr-450	1468	26	income	income	NOUN
ftr-450	1468	27	security	security	NOUN
ftr-450	1468	28	of	of	ADP
ftr-450	1468	29	defined	define	VERB
ftr-450	1468	30	benefit	benefit	NOUN
ftr-450	1468	31	plans.283	plans.283	NOUN
ftr-450	1468	32	in	in	ADP
ftr-450	1468	33	a	a	DET
ftr-450	1468	34	floor	floor	NOUN
ftr-450	1468	35	-	-	PUNCT
ftr-450	1468	36	offset	offset	VERB
ftr-450	1468	37	plan	plan	NOUN
ftr-450	1468	38	,	,	PUNCT
ftr-450	1468	39	the	the	DET
ftr-450	1468	40	employer	employer	NOUN
ftr-450	1468	41	typically	typically	ADV
ftr-450	1468	42	is	be	AUX
ftr-450	1468	43	responsible	responsible	ADJ
ftr-450	1468	44	for	for	ADP
ftr-450	1468	45	the	the	DET
ftr-450	1468	46	investment	investment	NOUN
ftr-450	1468	47	of	of	ADP
ftr-450	1468	48	assets	asset	NOUN
ftr-450	1468	49	in	in	ADP
ftr-450	1468	50	both	both	CCONJ
ftr-450	1468	51	the	the	DET
ftr-450	1468	52	defined	define	VERB
ftr-450	1468	53	benefit	benefit	NOUN
ftr-450	1468	54	and	and	CCONJ
ftr-450	1468	55	defined	define	VERB
ftr-450	1468	56	contribution	contribution	NOUN
ftr-450	1468	57	plans	plan	NOUN
ftr-450	1468	58	.	.	PUNCT
ftr-450	1469	1	if	if	SCONJ
ftr-450	1469	2	the	the	DET
ftr-450	1469	3	participants	participant	NOUN
ftr-450	1469	4	rather	rather	ADV
ftr-450	1469	5	than	than	ADP
ftr-450	1469	6	employers	employer	NOUN
ftr-450	1469	7	controlled	control	VERB
ftr-450	1469	8	the	the	DET
ftr-450	1469	9	investments	investment	NOUN
ftr-450	1469	10	of	of	ADP
ftr-450	1469	11	the	the	DET
ftr-450	1469	12	funds	fund	NOUN
ftr-450	1469	13	in	in	ADP
ftr-450	1469	14	the	the	DET
ftr-450	1469	15	defined	define	VERB
ftr-450	1469	16	contribution	contribution	NOUN
ftr-450	1469	17	base	base	NOUN
ftr-450	1469	18	plan	plan	NOUN
ftr-450	1469	19	,	,	PUNCT
ftr-450	1469	20	in	in	ADP
ftr-450	1469	21	cases	case	NOUN
ftr-450	1469	22	where	where	SCONJ
ftr-450	1469	23	the	the	DET
ftr-450	1469	24	floor	floor	NOUN
ftr-450	1469	25	-	-	PUNCT
ftr-450	1469	26	offset	offset	VERB
ftr-450	1469	27	plan	plan	NOUN
ftr-450	1469	28	was	be	AUX
ftr-450	1469	29	set	set	VERB
ftr-450	1469	30	at	at	ADP
ftr-450	1469	31	a	a	DET
ftr-450	1469	32	sufficient	sufficient	ADJ
ftr-450	1469	33	level	level	NOUN
ftr-450	1469	34	the	the	DET
ftr-450	1469	35	participants	participant	NOUN
ftr-450	1469	36	would	would	AUX
ftr-450	1469	37	have	have	VERB
ftr-450	1469	38	incentives	incentive	NOUN
ftr-450	1469	39	to	to	PART
ftr-450	1469	40	invest	invest	VERB
ftr-450	1469	41	in	in	ADP
ftr-450	1469	42	high	high	ADJ
ftr-450	1469	43	-	-	PUNCT
ftr-450	1469	44	risk	risk	NOUN
ftr-450	1469	45	,	,	PUNCT
ftr-450	1469	46	high	high	ADJ
ftr-450	1469	47	-	-	PUNCT
ftr-450	1469	48	yield	yield	NOUN
ftr-450	1469	49	instruments	instrument	NOUN
ftr-450	1469	50	,	,	PUNCT
ftr-450	1469	51	knowing	know	VERB
ftr-450	1469	52	that	that	SCONJ
ftr-450	1469	53	the	the	DET
ftr-450	1469	54	minimum	minimum	ADJ
ftr-450	1469	55	benefit	benefit	NOUN
ftr-450	1469	56	under	under	ADP
ftr-450	1469	57	the	the	DET
ftr-450	1469	58	defined	define	VERB
ftr-450	1469	59	benefit	benefit	NOUN
ftr-450	1469	60	floor	floor	NOUN
ftr-450	1469	61	plan	plan	NOUN
ftr-450	1469	62	would	would	AUX
ftr-450	1469	63	be	be	AUX
ftr-450	1469	64	adequate	adequate	ADJ
ftr-450	1469	65	for	for	ADP
ftr-450	1469	66	retirement.284	retirement.284	NOUN
ftr-450	1469	67	however	however	ADV
ftr-450	1469	68	,	,	PUNCT
ftr-450	1469	69	because	because	SCONJ
ftr-450	1469	70	the	the	DET
ftr-450	1469	71	employer	employer	NOUN
ftr-450	1469	72	is	be	AUX
ftr-450	1469	73	the	the	DET
ftr-450	1469	74	party	party	NOUN
ftr-450	1469	75	making	make	VERB
ftr-450	1469	76	the	the	DET
ftr-450	1469	77	investment	investment	NOUN
ftr-450	1469	78	decisions	decision	NOUN
ftr-450	1469	79	,	,	PUNCT
ftr-450	1469	80	and	and	CCONJ
ftr-450	1469	81	the	the	DET
ftr-450	1469	82	one	one	NOUN
ftr-450	1469	83	who	who	PRON
ftr-450	1469	84	bears	bear	VERB
ftr-450	1469	85	the	the	DET
ftr-450	1469	86	risk	risk	NOUN
ftr-450	1469	87	of	of	ADP
ftr-450	1469	88	a	a	DET
ftr-450	1469	89	pre	pre	ADJ
ftr-450	1469	90	-	-	ADJ
ftr-450	1469	91	retirement	retirement	ADJ
ftr-450	1469	92	compensation	compensation	NOUN
ftr-450	1469	93	.	.	PUNCT
ftr-450	1470	1	ebri	ebri	NOUN
ftr-450	1470	2	,	,	PUNCT
ftr-450	1470	3	special	special	ADJ
ftr-450	1470	4	report	report	NOUN
ftr-450	1470	5	,	,	PUNCT
ftr-450	1470	6	hybrid	hybrid	ADJ
ftr-450	1470	7	retirement	retirement	NOUN
ftr-450	1470	8	plans	plan	NOUN
ftr-450	1470	9	:	:	PUNCT
ftr-450	1470	10	the	the	DET
ftr-450	1470	11	retirement	retirement	NOUN
ftr-450	1470	12	income	income	NOUN
ftr-450	1470	13	system	system	NOUN
ftr-450	1470	14	continues	continue	VERB
ftr-450	1470	15	to	to	PART
ftr-450	1470	16	evolve	evolve	VERB
ftr-450	1470	17	18	18	NUM
ftr-450	1470	18	(	(	PUNCT
ftr-450	1470	19	1996	1996	NUM
ftr-450	1470	20	)	)	PUNCT
ftr-450	1471	1	[	[	X
ftr-450	1471	2	hereinafter	hereinafter	NOUN
ftr-450	1471	3	ebri	ebri	NOUN
ftr-450	1471	4	]	]	PUNCT
ftr-450	1471	5	.	.	PUNCT
ftr-450	1472	1	281	281	NUM
ftr-450	1472	2	.	.	PUNCT
ftr-450	1473	1	any	any	DET
ftr-450	1473	2	defined	define	VERB
ftr-450	1473	3	contribution	contribution	NOUN
ftr-450	1473	4	plan	plan	NOUN
ftr-450	1473	5	can	can	AUX
ftr-450	1473	6	be	be	AUX
ftr-450	1473	7	used	use	VERB
ftr-450	1473	8	as	as	ADP
ftr-450	1473	9	the	the	DET
ftr-450	1473	10	base	base	NOUN
ftr-450	1473	11	plan	plan	NOUN
ftr-450	1473	12	in	in	ADP
ftr-450	1473	13	a	a	DET
ftr-450	1473	14	floor	floor	NOUN
ftr-450	1473	15	-	-	PUNCT
ftr-450	1473	16	offset	offset	NOUN
ftr-450	1473	17	plan	plan	NOUN
ftr-450	1473	18	;	;	PUNCT
ftr-450	1473	19	however	however	ADV
ftr-450	1473	20	,	,	PUNCT
ftr-450	1473	21	the	the	DET
ftr-450	1473	22	standard	standard	ADJ
ftr-450	1473	23	profit	profit	NOUN
ftr-450	1473	24	sharing	sharing	NOUN
ftr-450	1473	25	plan	plan	NOUN
ftr-450	1473	26	is	be	AUX
ftr-450	1473	27	most	most	ADV
ftr-450	1473	28	frequently	frequently	ADV
ftr-450	1473	29	used	use	VERB
ftr-450	1473	30	in	in	ADP
ftr-450	1473	31	such	such	ADJ
ftr-450	1473	32	arrangements	arrangement	NOUN
ftr-450	1473	33	.	.	PUNCT
ftr-450	1474	1	282	282	NUM
ftr-450	1474	2	.	.	PUNCT
ftr-450	1475	1	see	see	VERB
ftr-450	1475	2	ebri	ebri	NOUN
ftr-450	1475	3	,	,	PUNCT
ftr-450	1475	4	supra	supra	PROPN
ftr-450	1475	5	note	note	NOUN
ftr-450	1475	6	280	280	NUM
ftr-450	1475	7	,	,	PUNCT
ftr-450	1475	8	at	at	ADP
ftr-450	1475	9	17	17	NUM
ftr-450	1475	10	.	.	PUNCT
ftr-450	1475	11	283	283	NUM
ftr-450	1475	12	.	.	PUNCT
ftr-450	1476	1	another	another	DET
ftr-450	1476	2	situation	situation	NOUN
ftr-450	1476	3	for	for	ADP
ftr-450	1476	4	which	which	PRON
ftr-450	1476	5	a	a	DET
ftr-450	1476	6	floor	floor	NOUN
ftr-450	1476	7	offset	offset	NOUN
ftr-450	1476	8	plan	plan	NOUN
ftr-450	1476	9	would	would	AUX
ftr-450	1476	10	be	be	AUX
ftr-450	1476	11	offered	offer	VERB
ftr-450	1476	12	is	be	AUX
ftr-450	1476	13	a	a	DET
ftr-450	1476	14	situation	situation	NOUN
ftr-450	1476	15	where	where	SCONJ
ftr-450	1476	16	the	the	DET
ftr-450	1476	17	key	key	ADJ
ftr-450	1476	18	employees	employee	NOUN
ftr-450	1476	19	are	be	AUX
ftr-450	1476	20	older	old	ADJ
ftr-450	1476	21	and	and	CCONJ
ftr-450	1476	22	do	do	AUX
ftr-450	1476	23	not	not	PART
ftr-450	1476	24	have	have	VERB
ftr-450	1476	25	sufficient	sufficient	ADJ
ftr-450	1476	26	time	time	NOUN
ftr-450	1476	27	to	to	PART
ftr-450	1476	28	accrue	accrue	VERB
ftr-450	1476	29	adequate	adequate	ADJ
ftr-450	1476	30	retirement	retirement	NOUN
ftr-450	1476	31	benefits	benefit	NOUN
ftr-450	1476	32	under	under	ADP
ftr-450	1476	33	a	a	DET
ftr-450	1476	34	traditional	traditional	ADJ
ftr-450	1476	35	defined	define	VERB
ftr-450	1476	36	contribution	contribution	NOUN
ftr-450	1476	37	plan	plan	NOUN
ftr-450	1476	38	.	.	PUNCT
ftr-450	1477	1	thus	thus	ADV
ftr-450	1477	2	,	,	PUNCT
ftr-450	1477	3	by	by	ADP
ftr-450	1477	4	offering	offer	VERB
ftr-450	1477	5	a	a	DET
ftr-450	1477	6	floor	floor	NOUN
ftr-450	1477	7	offset	offset	NOUN
ftr-450	1477	8	plan	plan	NOUN
ftr-450	1477	9	,	,	PUNCT
ftr-450	1477	10	these	these	DET
ftr-450	1477	11	employees	employee	NOUN
ftr-450	1477	12	could	could	AUX
ftr-450	1477	13	be	be	AUX
ftr-450	1477	14	assured	assure	VERB
ftr-450	1477	15	of	of	ADP
ftr-450	1477	16	receiving	receive	VERB
ftr-450	1477	17	the	the	DET
ftr-450	1477	18	desired	desire	VERB
ftr-450	1477	19	level	level	NOUN
ftr-450	1477	20	of	of	ADP
ftr-450	1477	21	income	income	NOUN
ftr-450	1477	22	replacement	replacement	NOUN
ftr-450	1477	23	at	at	ADP
ftr-450	1477	24	retirement	retirement	NOUN
ftr-450	1477	25	from	from	ADP
ftr-450	1477	26	the	the	DET
ftr-450	1477	27	defined	define	VERB
ftr-450	1477	28	benefit	benefit	NOUN
ftr-450	1477	29	floor	floor	NOUN
ftr-450	1477	30	plan	plan	NOUN
ftr-450	1477	31	.	.	PUNCT
ftr-450	1478	1	see	see	VERB
ftr-450	1478	2	ebri	ebri	NOUN
ftr-450	1478	3	,	,	PUNCT
ftr-450	1478	4	supra	supra	PROPN
ftr-450	1478	5	note	note	NOUN
ftr-450	1478	6	280	280	NUM
ftr-450	1478	7	,	,	PUNCT
ftr-450	1478	8	at	at	ADP
ftr-450	1478	9	18	18	NUM
ftr-450	1478	10	.	.	PUNCT
ftr-450	1479	1	as	as	SCONJ
ftr-450	1479	2	is	be	AUX
ftr-450	1479	3	the	the	DET
ftr-450	1479	4	case	case	NOUN
ftr-450	1479	5	with	with	ADP
ftr-450	1479	6	most	most	ADJ
ftr-450	1479	7	hybrid	hybrid	ADJ
ftr-450	1479	8	retirement	retirement	NOUN
ftr-450	1479	9	plans	plan	NOUN
ftr-450	1479	10	,	,	PUNCT
ftr-450	1479	11	there	there	PRON
ftr-450	1479	12	are	be	VERB
ftr-450	1479	13	many	many	ADJ
ftr-450	1479	14	different	different	ADJ
ftr-450	1479	15	plan	plan	NOUN
ftr-450	1479	16	designs	design	NOUN
ftr-450	1479	17	.	.	PUNCT
ftr-450	1480	1	because	because	SCONJ
ftr-450	1480	2	of	of	ADP
ftr-450	1480	3	the	the	DET
ftr-450	1480	4	presence	presence	NOUN
ftr-450	1480	5	of	of	ADP
ftr-450	1480	6	both	both	CCONJ
ftr-450	1480	7	a	a	DET
ftr-450	1480	8	defined	define	VERB
ftr-450	1480	9	benefit	benefit	NOUN
ftr-450	1480	10	and	and	CCONJ
ftr-450	1480	11	a	a	DET
ftr-450	1480	12	defined	define	VERB
ftr-450	1480	13	contribution	contribution	NOUN
ftr-450	1480	14	plan	plan	NOUN
ftr-450	1480	15	,	,	PUNCT
ftr-450	1480	16	the	the	DET
ftr-450	1480	17	floor	floor	NOUN
ftr-450	1480	18	offset	offset	NOUN
ftr-450	1480	19	plan	plan	NOUN
ftr-450	1480	20	may	may	AUX
ftr-450	1480	21	incorporate	incorporate	VERB
ftr-450	1480	22	design	design	NOUN
ftr-450	1480	23	features	feature	NOUN
ftr-450	1480	24	that	that	PRON
ftr-450	1480	25	are	be	AUX
ftr-450	1480	26	typically	typically	ADV
ftr-450	1480	27	limited	limit	VERB
ftr-450	1480	28	to	to	ADP
ftr-450	1480	29	one	one	NUM
ftr-450	1480	30	plan	plan	NOUN
ftr-450	1480	31	type	type	NOUN
ftr-450	1480	32	or	or	CCONJ
ftr-450	1480	33	the	the	DET
ftr-450	1480	34	other	other	ADJ
ftr-450	1480	35	.	.	PUNCT
ftr-450	1481	1	i	i	PRON
ftr-450	1481	2	d.	d.	PROPN
ftr-450	1481	3	284	284	NUM
ftr-450	1481	4	.	.	PUNCT
ftr-450	1482	1	see	see	VERB
ftr-450	1482	2	supra	supra	PROPN
ftr-450	1482	3	notes	note	VERB
ftr-450	1482	4	251	251	NUM
ftr-450	1482	5	-	-	SYM
ftr-450	1482	6	61	61	NUM
ftr-450	1482	7	and	and	CCONJ
ftr-450	1482	8	accompanying	accompany	VERB
ftr-450	1482	9	text	text	NOUN
ftr-450	1482	10	.	.	PUNCT
ftr-450	1483	1	2000	2000	NUM
ftr-450	1483	2	]	]	PUNCT
ftr-450	1484	1	rethinking	rethink	VERB
ftr-450	1484	2	the	the	DET
ftr-450	1484	3	risk	risk	NOUN
ftr-450	1484	4	of	of	ADP
ftr-450	1484	5	defined	define	VERB
ftr-450	1484	6	contribution	contribution	NOUN
ftr-450	1484	7	plans	plan	VERB
ftr-450	1484	8	671	671	NUM
ftr-450	1484	9	shortfall	shortfall	NOUN
ftr-450	1484	10	in	in	ADP
ftr-450	1484	11	the	the	DET
ftr-450	1484	12	expected	expect	VERB
ftr-450	1484	13	retirement	retirement	NOUN
ftr-450	1484	14	benefit	benefit	NOUN
ftr-450	1484	15	,	,	PUNCT
ftr-450	1484	16	the	the	DET
ftr-450	1484	17	moral	moral	ADJ
ftr-450	1484	18	hazard	hazard	NOUN
ftr-450	1484	19	problem	problem	NOUN
ftr-450	1484	20	is	be	AUX
ftr-450	1484	21	avoided.285	avoided.285	PROPN
ftr-450	1484	22	interestingly	interestingly	ADV
ftr-450	1484	23	,	,	PUNCT
ftr-450	1484	24	when	when	SCONJ
ftr-450	1484	25	the	the	DET
ftr-450	1484	26	minimum	minimum	ADJ
ftr-450	1484	27	benefit	benefit	NOUN
ftr-450	1484	28	level	level	NOUN
ftr-450	1484	29	in	in	ADP
ftr-450	1484	30	a	a	DET
ftr-450	1484	31	floor	floor	NOUN
ftr-450	1484	32	-	-	PUNCT
ftr-450	1484	33	offset	offset	VERB
ftr-450	1484	34	plan	plan	NOUN
ftr-450	1484	35	roughly	roughly	ADV
ftr-450	1484	36	approximates	approximate	VERB
ftr-450	1484	37	an	an	DET
ftr-450	1484	38	average	average	ADJ
ftr-450	1484	39	investment	investment	NOUN
ftr-450	1484	40	return	return	NOUN
ftr-450	1484	41	on	on	ADP
ftr-450	1484	42	employer	employer	NOUN
ftr-450	1484	43	contributions	contribution	NOUN
ftr-450	1484	44	over	over	ADP
ftr-450	1484	45	a	a	DET
ftr-450	1484	46	participant	participant	NOUN
ftr-450	1484	47	=	=	SYM
ftr-450	1484	48	s	s	NOUN
ftr-450	1484	49	working	work	VERB
ftr-450	1484	50	life	life	NOUN
ftr-450	1484	51	,	,	PUNCT
ftr-450	1484	52	the	the	DET
ftr-450	1484	53	floor	floor	NOUN
ftr-450	1484	54	-	-	PUNCT
ftr-450	1484	55	offset	offset	VERB
ftr-450	1484	56	arrangement	arrangement	NOUN
ftr-450	1484	57	provides	provide	VERB
ftr-450	1484	58	a	a	DET
ftr-450	1484	59	minimum	minimum	ADJ
ftr-450	1484	60	retirement	retirement	NOUN
ftr-450	1484	61	benefit	benefit	NOUN
ftr-450	1484	62	guarantee	guarantee	NOUN
ftr-450	1484	63	very	very	ADV
ftr-450	1484	64	similar	similar	ADJ
ftr-450	1484	65	to	to	ADP
ftr-450	1484	66	the	the	DET
ftr-450	1484	67	minimum	minimum	ADJ
ftr-450	1484	68	benefit	benefit	NOUN
ftr-450	1484	69	guarantee	guarantee	NOUN
ftr-450	1484	70	described	describe	VERB
ftr-450	1484	71	under	under	ADP
ftr-450	1484	72	the	the	DET
ftr-450	1484	73	hypothetical	hypothetical	ADJ
ftr-450	1484	74	account	account	NOUN
ftr-450	1484	75	proposal	proposal	NOUN
ftr-450	1484	76	described	describe	VERB
ftr-450	1484	77	in	in	ADP
ftr-450	1484	78	part	part	NOUN
ftr-450	1484	79	ii.e	ii.e	ADV
ftr-450	1484	80	.	.	PUNCT
ftr-450	1485	1	in	in	ADP
ftr-450	1485	2	both	both	DET
ftr-450	1485	3	cases	case	NOUN
ftr-450	1485	4	,	,	PUNCT
ftr-450	1485	5	participants	participant	NOUN
ftr-450	1485	6	are	be	AUX
ftr-450	1485	7	guaranteed	guarantee	VERB
ftr-450	1485	8	receipt	receipt	NOUN
ftr-450	1485	9	of	of	ADP
ftr-450	1485	10	a	a	DET
ftr-450	1485	11	minimum	minimum	ADJ
ftr-450	1485	12	benefit	benefit	NOUN
ftr-450	1485	13	at	at	ADP
ftr-450	1485	14	retirement	retirement	NOUN
ftr-450	1485	15	.	.	PUNCT
ftr-450	1486	1	the	the	DET
ftr-450	1486	2	minimum	minimum	ADJ
ftr-450	1486	3	benefit	benefit	NOUN
ftr-450	1486	4	is	be	AUX
ftr-450	1486	5	calculated	calculate	VERB
ftr-450	1486	6	with	with	ADP
ftr-450	1486	7	reference	reference	NOUN
ftr-450	1486	8	to	to	ADP
ftr-450	1486	9	an	an	DET
ftr-450	1486	10	expected	expect	VERB
ftr-450	1486	11	return	return	NOUN
ftr-450	1486	12	over	over	ADP
ftr-450	1486	13	the	the	DET
ftr-450	1486	14	participant	participant	NOUN
ftr-450	1486	15	=	=	SYM
ftr-450	1486	16	s	s	NOUN
ftr-450	1486	17	working	work	VERB
ftr-450	1486	18	life	life	NOUN
ftr-450	1486	19	.	.	PUNCT
ftr-450	1487	1	the	the	DET
ftr-450	1487	2	major	major	ADJ
ftr-450	1487	3	difference	difference	NOUN
ftr-450	1487	4	between	between	ADP
ftr-450	1487	5	the	the	DET
ftr-450	1487	6	two	two	NUM
ftr-450	1487	7	guarantees	guarantee	NOUN
ftr-450	1487	8	is	be	AUX
ftr-450	1487	9	the	the	DET
ftr-450	1487	10	source	source	NOUN
ftr-450	1487	11	of	of	ADP
ftr-450	1487	12	the	the	DET
ftr-450	1487	13	guarantee	guarantee	NOUN
ftr-450	1487	14	.	.	PUNCT
ftr-450	1488	1	in	in	ADP
ftr-450	1488	2	a	a	DET
ftr-450	1488	3	flooroffset	flooroffset	ADJ
ftr-450	1488	4	arrangement	arrangement	NOUN
ftr-450	1488	5	,	,	PUNCT
ftr-450	1488	6	the	the	DET
ftr-450	1488	7	expected	expect	VERB
ftr-450	1488	8	retirement	retirement	NOUN
ftr-450	1488	9	benefit	benefit	NOUN
ftr-450	1488	10	in	in	ADP
ftr-450	1488	11	the	the	DET
ftr-450	1488	12	defined	define	VERB
ftr-450	1488	13	contribution	contribution	NOUN
ftr-450	1488	14	plan	plan	NOUN
ftr-450	1488	15	is	be	AUX
ftr-450	1488	16	guaranteed	guarantee	VERB
ftr-450	1488	17	through	through	ADP
ftr-450	1488	18	the	the	DET
ftr-450	1488	19	defined	define	VERB
ftr-450	1488	20	benefit	benefit	NOUN
ftr-450	1488	21	floor	floor	NOUN
ftr-450	1488	22	plan	plan	NOUN
ftr-450	1488	23	.	.	PUNCT
ftr-450	1489	1	in	in	ADP
ftr-450	1489	2	the	the	DET
ftr-450	1489	3	hypothetical	hypothetical	ADJ
ftr-450	1489	4	account	account	NOUN
ftr-450	1489	5	proposal	proposal	NOUN
ftr-450	1489	6	,	,	PUNCT
ftr-450	1489	7	a	a	DET
ftr-450	1489	8	governmental	governmental	ADJ
ftr-450	1489	9	agency	agency	NOUN
ftr-450	1489	10	similar	similar	ADJ
ftr-450	1489	11	to	to	ADP
ftr-450	1489	12	the	the	DET
ftr-450	1489	13	pbgc	pbgc	PROPN
ftr-450	1489	14	guarantees	guarantee	VERB
ftr-450	1489	15	the	the	DET
ftr-450	1489	16	benefit	benefit	NOUN
ftr-450	1489	17	through	through	ADP
ftr-450	1489	18	a	a	DET
ftr-450	1489	19	bona	bona	ADJ
ftr-450	1489	20	fide	fide	ADJ
ftr-450	1489	21	insurance	insurance	NOUN
ftr-450	1489	22	program.286	program.286	ADJ
ftr-450	1489	23	in	in	ADP
ftr-450	1489	24	both	both	DET
ftr-450	1489	25	cases	case	NOUN
ftr-450	1489	26	the	the	DET
ftr-450	1489	27	potential	potential	NOUN
ftr-450	1489	28	for	for	ADP
ftr-450	1489	29	the	the	DET
ftr-450	1489	30	moral	moral	ADJ
ftr-450	1489	31	hazard	hazard	NOUN
ftr-450	1489	32	problem	problem	NOUN
ftr-450	1489	33	of	of	ADP
ftr-450	1489	34	insurance	insurance	NOUN
ftr-450	1489	35	protection	protection	NOUN
ftr-450	1489	36	is	be	AUX
ftr-450	1489	37	essentially	essentially	ADV
ftr-450	1489	38	eliminated	eliminate	VERB
ftr-450	1489	39	.	.	PUNCT
ftr-450	1490	1	in	in	ADP
ftr-450	1490	2	the	the	DET
ftr-450	1490	3	floor	floor	NOUN
ftr-450	1490	4	-	-	PUNCT
ftr-450	1490	5	offset	offset	VERB
ftr-450	1490	6	plan	plan	NOUN
ftr-450	1490	7	,	,	PUNCT
ftr-450	1490	8	there	there	PRON
ftr-450	1490	9	is	be	VERB
ftr-450	1490	10	no	no	DET
ftr-450	1490	11	moral	moral	ADJ
ftr-450	1490	12	hazard	hazard	NOUN
ftr-450	1490	13	problem	problem	NOUN
ftr-450	1490	14	because	because	SCONJ
ftr-450	1490	15	the	the	DET
ftr-450	1490	16	employer	employer	NOUN
ftr-450	1490	17	makes	make	VERB
ftr-450	1490	18	the	the	DET
ftr-450	1490	19	investment	investment	NOUN
ftr-450	1490	20	decisions	decision	NOUN
ftr-450	1490	21	.	.	PUNCT
ftr-450	1491	1	in	in	ADP
ftr-450	1491	2	the	the	DET
ftr-450	1491	3	hypothetical	hypothetical	ADJ
ftr-450	1491	4	account	account	NOUN
ftr-450	1491	5	insurance	insurance	NOUN
ftr-450	1491	6	model	model	NOUN
ftr-450	1491	7	,	,	PUNCT
ftr-450	1491	8	there	there	PRON
ftr-450	1491	9	is	be	VERB
ftr-450	1491	10	no	no	DET
ftr-450	1491	11	moral	moral	ADJ
ftr-450	1491	12	hazard	hazard	NOUN
ftr-450	1491	13	problem	problem	NOUN
ftr-450	1491	14	because	because	SCONJ
ftr-450	1491	15	the	the	DET
ftr-450	1491	16	diversification	diversification	NOUN
ftr-450	1491	17	standard	standard	NOUN
ftr-450	1491	18	restricts	restrict	VERB
ftr-450	1491	19	the	the	DET
ftr-450	1491	20	use	use	NOUN
ftr-450	1491	21	of	of	ADP
ftr-450	1491	22	overly	overly	ADV
ftr-450	1491	23	aggressive	aggressive	ADJ
ftr-450	1491	24	investment	investment	NOUN
ftr-450	1491	25	strategies	strategy	NOUN
ftr-450	1491	26	.	.	PUNCT
ftr-450	1492	1	the	the	DET
ftr-450	1492	2	use	use	NOUN
ftr-450	1492	3	of	of	ADP
ftr-450	1492	4	floor	floor	NOUN
ftr-450	1492	5	-	-	PUNCT
ftr-450	1492	6	offset	offset	NOUN
ftr-450	1492	7	plans	plan	NOUN
ftr-450	1492	8	is	be	AUX
ftr-450	1492	9	not	not	PART
ftr-450	1492	10	prevalent.287	prevalent.287	ADJ
ftr-450	1492	11	because	because	SCONJ
ftr-450	1492	12	the	the	DET
ftr-450	1492	13	floor	floor	NOUN
ftr-450	1492	14	-	-	PUNCT
ftr-450	1492	15	offset	offset	VERB
ftr-450	1492	16	plan	plan	NOUN
ftr-450	1492	17	involves	involve	VERB
ftr-450	1492	18	both	both	PRON
ftr-450	1492	19	a	a	DET
ftr-450	1492	20	defined	define	VERB
ftr-450	1492	21	benefit	benefit	NOUN
ftr-450	1492	22	and	and	CCONJ
ftr-450	1492	23	a	a	DET
ftr-450	1492	24	defined	define	VERB
ftr-450	1492	25	contribution	contribution	NOUN
ftr-450	1492	26	plan	plan	NOUN
ftr-450	1492	27	,	,	PUNCT
ftr-450	1492	28	the	the	DET
ftr-450	1492	29	administration	administration	NOUN
ftr-450	1492	30	of	of	ADP
ftr-450	1492	31	such	such	ADJ
ftr-450	1492	32	plans	plan	NOUN
ftr-450	1492	33	is	be	AUX
ftr-450	1492	34	more	more	ADV
ftr-450	1492	35	complicated	complicated	ADJ
ftr-450	1492	36	than	than	ADP
ftr-450	1492	37	that	that	PRON
ftr-450	1492	38	of	of	ADP
ftr-450	1492	39	either	either	DET
ftr-450	1492	40	type	type	NOUN
ftr-450	1492	41	plan	plan	NOUN
ftr-450	1492	42	.	.	PUNCT
ftr-450	1493	1	additionally	additionally	ADV
ftr-450	1493	2	,	,	PUNCT
ftr-450	1493	3	because	because	SCONJ
ftr-450	1493	4	the	the	DET
ftr-450	1493	5	cost	cost	NOUN
ftr-450	1493	6	of	of	ADP
ftr-450	1493	7	the	the	DET
ftr-450	1493	8	plan	plan	NOUN
ftr-450	1493	9	depends	depend	VERB
ftr-450	1493	10	on	on	ADP
ftr-450	1493	11	the	the	DET
ftr-450	1493	12	contributions	contribution	NOUN
ftr-450	1493	13	made	make	VERB
ftr-450	1493	14	to	to	ADP
ftr-450	1493	15	the	the	DET
ftr-450	1493	16	defined	define	VERB
ftr-450	1493	17	contribution	contribution	NOUN
ftr-450	1493	18	offset	offset	NOUN
ftr-450	1493	19	plan	plan	NOUN
ftr-450	1493	20	and	and	CCONJ
ftr-450	1493	21	their	their	PRON
ftr-450	1493	22	investment	investment	NOUN
ftr-450	1493	23	build	build	NOUN
ftr-450	1493	24	-	-	PUNCT
ftr-450	1493	25	up	up	NOUN
ftr-450	1493	26	,	,	PUNCT
ftr-450	1493	27	a	a	DET
ftr-450	1493	28	highly	highly	ADV
ftr-450	1493	29	volatile	volatile	ADJ
ftr-450	1493	30	portfolio	portfolio	NOUN
ftr-450	1493	31	in	in	ADP
ftr-450	1493	32	connection	connection	NOUN
ftr-450	1493	33	with	with	ADP
ftr-450	1493	34	the	the	DET
ftr-450	1493	35	offset	offset	NOUN
ftr-450	1493	36	plan	plan	NOUN
ftr-450	1493	37	could	could	AUX
ftr-450	1493	38	result	result	VERB
ftr-450	1493	39	in	in	ADP
ftr-450	1493	40	losses	loss	NOUN
ftr-450	1493	41	and	and	CCONJ
ftr-450	1493	42	increase	increase	VERB
ftr-450	1493	43	the	the	DET
ftr-450	1493	44	funding	funding	NOUN
ftr-450	1493	45	of	of	ADP
ftr-450	1493	46	the	the	DET
ftr-450	1493	47	defined	define	VERB
ftr-450	1493	48	benefit	benefit	NOUN
ftr-450	1493	49	floor	floor	NOUN
ftr-450	1493	50	plan	plan	NOUN
ftr-450	1493	51	.	.	PUNCT
ftr-450	1494	1	consequently	consequently	ADV
ftr-450	1494	2	,	,	PUNCT
ftr-450	1494	3	the	the	DET
ftr-450	1494	4	cost	cost	NOUN
ftr-450	1494	5	of	of	ADP
ftr-450	1494	6	the	the	DET
ftr-450	1494	7	floor	floor	NOUN
ftr-450	1494	8	plan	plan	NOUN
ftr-450	1494	9	could	could	AUX
ftr-450	1494	10	be	be	AUX
ftr-450	1494	11	more	more	ADV
ftr-450	1494	12	expensive	expensive	ADJ
ftr-450	1494	13	than	than	ADP
ftr-450	1494	14	maintaining	maintain	VERB
ftr-450	1494	15	either	either	CCONJ
ftr-450	1494	16	a	a	DET
ftr-450	1494	17	traditional	traditional	ADJ
ftr-450	1494	18	defined	define	VERB
ftr-450	1494	19	benefit	benefit	NOUN
ftr-450	1494	20	plan	plan	NOUN
ftr-450	1494	21	or	or	CCONJ
ftr-450	1494	22	a	a	DET
ftr-450	1494	23	traditional	traditional	ADJ
ftr-450	1494	24	defined	define	VERB
ftr-450	1494	25	contribution	contribution	NOUN
ftr-450	1494	26	plan.288	plan.288	NOUN
ftr-450	1494	27	therefore	therefore	ADV
ftr-450	1494	28	,	,	PUNCT
ftr-450	1494	29	most	most	ADJ
ftr-450	1494	30	employers	employer	NOUN
ftr-450	1494	31	would	would	AUX
ftr-450	1494	32	not	not	PART
ftr-450	1494	33	choose	choose	VERB
ftr-450	1494	34	to	to	PART
ftr-450	1494	35	provide	provide	VERB
ftr-450	1494	36	floor	floor	NOUN
ftr-450	1494	37	-	-	PUNCT
ftr-450	1494	38	offset	offset	NOUN
ftr-450	1494	39	plans	plan	NOUN
ftr-450	1494	40	because	because	SCONJ
ftr-450	1494	41	of	of	ADP
ftr-450	1494	42	the	the	DET
ftr-450	1494	43	additional	additional	ADJ
ftr-450	1494	44	costs	cost	NOUN
ftr-450	1494	45	and	and	CCONJ
ftr-450	1494	46	administrative	administrative	ADJ
ftr-450	1494	47	burdens	burden	NOUN
ftr-450	1494	48	associated	associate	VERB
ftr-450	1494	49	with	with	ADP
ftr-450	1494	50	maintaining	maintain	VERB
ftr-450	1494	51	floor	floor	NOUN
ftr-450	1494	52	offset	offset	NOUN
ftr-450	1494	53	plans	plan	NOUN
ftr-450	1494	54	.	.	PUNCT
ftr-450	1495	1	285	285	NUM
ftr-450	1495	2	.	.	PUNCT
ftr-450	1496	1	because	because	SCONJ
ftr-450	1496	2	the	the	DET
ftr-450	1496	3	minimum	minimum	ADJ
ftr-450	1496	4	benefit	benefit	NOUN
ftr-450	1496	5	in	in	ADP
ftr-450	1496	6	a	a	DET
ftr-450	1496	7	floor	floor	NOUN
ftr-450	1496	8	offset	offset	NOUN
ftr-450	1496	9	arrangement	arrangement	NOUN
ftr-450	1496	10	is	be	AUX
ftr-450	1496	11	provided	provide	VERB
ftr-450	1496	12	by	by	ADP
ftr-450	1496	13	the	the	DET
ftr-450	1496	14	defined	define	VERB
ftr-450	1496	15	benefit	benefit	NOUN
ftr-450	1496	16	floor	floor	NOUN
ftr-450	1496	17	plan	plan	NOUN
ftr-450	1496	18	,	,	PUNCT
ftr-450	1496	19	the	the	DET
ftr-450	1496	20	investment	investment	NOUN
ftr-450	1496	21	risk	risk	NOUN
ftr-450	1496	22	in	in	ADP
ftr-450	1496	23	a	a	DET
ftr-450	1496	24	floor	floor	NOUN
ftr-450	1496	25	plan	plan	NOUN
ftr-450	1496	26	is	be	AUX
ftr-450	1496	27	substantially	substantially	ADV
ftr-450	1496	28	borne	bear	VERB
ftr-450	1496	29	by	by	ADP
ftr-450	1496	30	the	the	DET
ftr-450	1496	31	employer	employer	NOUN
ftr-450	1496	32	.	.	PUNCT
ftr-450	1497	1	see	see	VERB
ftr-450	1497	2	supra	supra	PROPN
ftr-450	1497	3	notes	note	VERB
ftr-450	1497	4	252	252	NUM
ftr-450	1497	5	-	-	SYM
ftr-450	1497	6	54	54	NUM
ftr-450	1497	7	.	.	PUNCT
ftr-450	1498	1	286	286	NUM
ftr-450	1498	2	.	.	PUNCT
ftr-450	1499	1	see	see	VERB
ftr-450	1499	2	supra	supra	PROPN
ftr-450	1499	3	part	part	NOUN
ftr-450	1499	4	iii.e	iii.e	NOUN
ftr-450	1499	5	.	.	PUNCT
ftr-450	1500	1	287	287	NUM
ftr-450	1500	2	.	.	PUNCT
ftr-450	1501	1	see	see	VERB
ftr-450	1501	2	cash	cash	NOUN
ftr-450	1501	3	balance	balance	NOUN
ftr-450	1501	4	pension	pension	NOUN
ftr-450	1501	5	plans	plan	NOUN
ftr-450	1501	6	and	and	CCONJ
ftr-450	1501	7	other	other	ADJ
ftr-450	1501	8	hybrid	hybrid	ADJ
ftr-450	1501	9	retirement	retirement	NOUN
ftr-450	1501	10	plans	plan	NOUN
ftr-450	1501	11	,	,	PUNCT
ftr-450	1501	12	<	<	X
ftr-450	1501	13	http://www.ebri.org/fundamentals/chpt10.html	http://www.ebri.org/fundamentals/chpt10.html	PROPN
ftr-450	1501	14	>	>	X
ftr-450	1501	15	;	;	PUNCT
ftr-450	1501	16	see	see	VERB
ftr-450	1501	17	also	also	ADV
ftr-450	1501	18	ebri	ebri	NOUN
ftr-450	1501	19	,	,	PUNCT
ftr-450	1501	20	supra	supra	PROPN
ftr-450	1501	21	note	note	NOUN
ftr-450	1501	22	280	280	NUM
ftr-450	1501	23	.	.	PUNCT
ftr-450	1501	24	288	288	NUM
ftr-450	1501	25	.	.	PUNCT
ftr-450	1502	1	although	although	SCONJ
ftr-450	1502	2	some	some	DET
ftr-450	1502	3	employers	employer	NOUN
ftr-450	1502	4	who	who	PRON
ftr-450	1502	5	establish	establish	VERB
ftr-450	1502	6	floor	floor	NOUN
ftr-450	1502	7	-	-	PUNCT
ftr-450	1502	8	offset	offset	VERB
ftr-450	1502	9	plans	plan	NOUN
ftr-450	1502	10	view	view	VERB
ftr-450	1502	11	the	the	DET
ftr-450	1502	12	defined	define	VERB
ftr-450	1502	13	contribution	contribution	NOUN
ftr-450	1502	14	plan	plan	NOUN
ftr-450	1502	15	as	as	ADP
ftr-450	1502	16	the	the	DET
ftr-450	1502	17	primary	primary	ADJ
ftr-450	1502	18	retirement	retirement	NOUN
ftr-450	1502	19	saving	saving	NOUN
ftr-450	1502	20	vehicle	vehicle	NOUN
ftr-450	1502	21	,	,	PUNCT
ftr-450	1502	22	many	many	ADJ
ftr-450	1502	23	others	other	NOUN
ftr-450	1502	24	view	view	VERB
ftr-450	1502	25	the	the	DET
ftr-450	1502	26	defined	define	VERB
ftr-450	1502	27	benefit	benefit	NOUN
ftr-450	1502	28	plan	plan	NOUN
ftr-450	1502	29	as	as	ADP
ftr-450	1502	30	the	the	DET
ftr-450	1502	31	primary	primary	ADJ
ftr-450	1502	32	vehicle	vehicle	NOUN
ftr-450	1502	33	.	.	PUNCT
ftr-450	1503	1	consequently	consequently	ADV
ftr-450	1503	2	,	,	PUNCT
ftr-450	1503	3	they	they	PRON
ftr-450	1503	4	recognize	recognize	VERB
ftr-450	1503	5	the	the	DET
ftr-450	1503	6	defined	define	VERB
ftr-450	1503	7	benefit	benefit	NOUN
ftr-450	1503	8	plan	plan	NOUN
ftr-450	1503	9	cost	cost	NOUN
ftr-450	1503	10	at	at	ADP
ftr-450	1503	11	all	all	DET
ftr-450	1503	12	times	time	NOUN
ftr-450	1503	13	.	.	PUNCT
ftr-450	1504	1	see	see	VERB
ftr-450	1504	2	ebri	ebri	NOUN
ftr-450	1504	3	,	,	PUNCT
ftr-450	1504	4	supra	supra	PROPN
ftr-450	1504	5	note	note	NOUN
ftr-450	1504	6	280	280	NUM
ftr-450	1504	7	,	,	PUNCT
ftr-450	1504	8	at	at	ADP
ftr-450	1504	9	18	18	NUM
ftr-450	1504	10	.	.	PUNCT
ftr-450	1504	11	672	672	NUM
ftr-450	1504	12	florida	florida	PROPN
ftr-450	1504	13	tax	tax	NOUN
ftr-450	1504	14	review	review	NOUN
ftr-450	1505	1	[	[	X
ftr-450	1505	2	vol	vol	NOUN
ftr-450	1505	3	.	.	PUNCT
ftr-450	1505	4	4:9	4:9	NUM
ftr-450	1506	1	although	although	SCONJ
ftr-450	1506	2	the	the	DET
ftr-450	1506	3	existence	existence	NOUN
ftr-450	1506	4	of	of	ADP
ftr-450	1506	5	the	the	DET
ftr-450	1506	6	floor	floor	NOUN
ftr-450	1506	7	-	-	PUNCT
ftr-450	1506	8	offset	offset	VERB
ftr-450	1506	9	plan	plan	NOUN
ftr-450	1506	10	demonstrates	demonstrate	VERB
ftr-450	1506	11	that	that	SCONJ
ftr-450	1506	12	the	the	DET
ftr-450	1506	13	concept	concept	NOUN
ftr-450	1506	14	of	of	ADP
ftr-450	1506	15	defined	define	VERB
ftr-450	1506	16	contribution	contribution	NOUN
ftr-450	1506	17	plan	plan	NOUN
ftr-450	1506	18	insurance	insurance	NOUN
ftr-450	1506	19	is	be	AUX
ftr-450	1506	20	neither	neither	CCONJ
ftr-450	1506	21	theoretically	theoretically	ADV
ftr-450	1506	22	nor	nor	CCONJ
ftr-450	1506	23	practically	practically	ADV
ftr-450	1506	24	impossible	impossible	ADJ
ftr-450	1506	25	,	,	PUNCT
ftr-450	1506	26	the	the	DET
ftr-450	1506	27	limited	limited	ADJ
ftr-450	1506	28	use	use	NOUN
ftr-450	1506	29	of	of	ADP
ftr-450	1506	30	such	such	ADJ
ftr-450	1506	31	plans	plan	NOUN
ftr-450	1506	32	suggests	suggest	VERB
ftr-450	1506	33	that	that	SCONJ
ftr-450	1506	34	they	they	PRON
ftr-450	1506	35	have	have	VERB
ftr-450	1506	36	little	little	ADJ
ftr-450	1506	37	impact	impact	NOUN
ftr-450	1506	38	on	on	ADP
ftr-450	1506	39	the	the	DET
ftr-450	1506	40	retirement	retirement	NOUN
ftr-450	1506	41	income	income	NOUN
ftr-450	1506	42	security	security	NOUN
ftr-450	1506	43	of	of	ADP
ftr-450	1506	44	the	the	DET
ftr-450	1506	45	majority	majority	NOUN
ftr-450	1506	46	of	of	ADP
ftr-450	1506	47	defined	define	VERB
ftr-450	1506	48	contribution	contribution	NOUN
ftr-450	1506	49	plan	plan	NOUN
ftr-450	1506	50	participants	participant	NOUN
ftr-450	1506	51	.	.	PUNCT
ftr-450	1507	1	therefore	therefore	ADV
ftr-450	1507	2	,	,	PUNCT
ftr-450	1507	3	to	to	PART
ftr-450	1507	4	ensure	ensure	VERB
ftr-450	1507	5	that	that	SCONJ
ftr-450	1507	6	more	more	ADJ
ftr-450	1507	7	than	than	ADP
ftr-450	1507	8	a	a	DET
ftr-450	1507	9	nominal	nominal	ADJ
ftr-450	1507	10	percentage	percentage	NOUN
ftr-450	1507	11	of	of	ADP
ftr-450	1507	12	defined	define	VERB
ftr-450	1507	13	contribution	contribution	NOUN
ftr-450	1507	14	plan	plan	NOUN
ftr-450	1507	15	participants	participant	NOUN
ftr-450	1507	16	receive	receive	VERB
ftr-450	1507	17	adequate	adequate	ADJ
ftr-450	1507	18	protection	protection	NOUN
ftr-450	1507	19	against	against	ADP
ftr-450	1507	20	retirement	retirement	NOUN
ftr-450	1507	21	benefit	benefit	NOUN
ftr-450	1507	22	shortfalls	shortfall	NOUN
ftr-450	1507	23	,	,	PUNCT
ftr-450	1507	24	a	a	DET
ftr-450	1507	25	guarantee	guarantee	NOUN
ftr-450	1507	26	of	of	ADP
ftr-450	1507	27	a	a	DET
ftr-450	1507	28	minimum	minimum	ADJ
ftr-450	1507	29	benefit	benefit	NOUN
ftr-450	1507	30	should	should	AUX
ftr-450	1507	31	be	be	AUX
ftr-450	1507	32	available	available	ADJ
ftr-450	1507	33	to	to	ADP
ftr-450	1507	34	all	all	DET
ftr-450	1507	35	defined	define	VERB
ftr-450	1507	36	contribution	contribution	NOUN
ftr-450	1507	37	plan	plan	NOUN
ftr-450	1507	38	participants	participant	NOUN
ftr-450	1507	39	through	through	ADP
ftr-450	1507	40	a	a	DET
ftr-450	1507	41	defined	define	VERB
ftr-450	1507	42	contribution	contribution	NOUN
ftr-450	1507	43	insurance	insurance	NOUN
ftr-450	1507	44	program	program	NOUN
ftr-450	1507	45	.	.	PUNCT
ftr-450	1508	1	iv	iv	X
ftr-450	1508	2	.	.	PUNCT
ftr-450	1508	3	funding	funding	NOUN
ftr-450	1508	4	shortages	shortage	NOUN
ftr-450	1508	5	in	in	ADP
ftr-450	1508	6	defined	define	VERB
ftr-450	1508	7	contribution	contribution	NOUN
ftr-450	1508	8	plans	plan	VERB
ftr-450	1508	9	a.	a.	NOUN
ftr-450	1508	10	funding	funding	NOUN
ftr-450	1508	11	under	under	ADP
ftr-450	1508	12	erisa	erisa	NOUN
ftr-450	1508	13	pre	pre	ADJ
ftr-450	1508	14	-	-	ADJ
ftr-450	1508	15	erisa	erisa	ADJ
ftr-450	1508	16	funding	funding	NOUN
ftr-450	1508	17	rules	rule	NOUN
ftr-450	1508	18	were	be	AUX
ftr-450	1508	19	not	not	PART
ftr-450	1508	20	only	only	ADV
ftr-450	1508	21	inadequate	inadequate	ADJ
ftr-450	1508	22	in	in	ADP
ftr-450	1508	23	providing	provide	VERB
ftr-450	1508	24	financial	financial	ADJ
ftr-450	1508	25	security	security	NOUN
ftr-450	1508	26	for	for	ADP
ftr-450	1508	27	plan	plan	NOUN
ftr-450	1508	28	participants	participant	NOUN
ftr-450	1508	29	,	,	PUNCT
ftr-450	1508	30	but	but	CCONJ
ftr-450	1508	31	also	also	ADV
ftr-450	1508	32	created	create	VERB
ftr-450	1508	33	many	many	ADJ
ftr-450	1508	34	problems	problem	NOUN
ftr-450	1508	35	related	relate	VERB
ftr-450	1508	36	to	to	ADP
ftr-450	1508	37	underfunding.289	underfunding.289	PROPN
ftr-450	1508	38	participants	participant	NOUN
ftr-450	1508	39	often	often	ADV
ftr-450	1508	40	did	do	AUX
ftr-450	1508	41	not	not	PART
ftr-450	1508	42	receive	receive	VERB
ftr-450	1508	43	the	the	DET
ftr-450	1508	44	benefits	benefit	NOUN
ftr-450	1508	45	they	they	PRON
ftr-450	1508	46	expected	expect	VERB
ftr-450	1508	47	from	from	ADP
ftr-450	1508	48	plans	plan	NOUN
ftr-450	1508	49	that	that	PRON
ftr-450	1508	50	were	be	AUX
ftr-450	1508	51	in	in	ADP
ftr-450	1508	52	compliance	compliance	NOUN
ftr-450	1508	53	with	with	ADP
ftr-450	1508	54	the	the	DET
ftr-450	1508	55	existing	exist	VERB
ftr-450	1508	56	funding	funding	NOUN
ftr-450	1508	57	rules.290	rules.290	NOUN
ftr-450	1508	58	shortfalls	shortfall	NOUN
ftr-450	1508	59	in	in	ADP
ftr-450	1508	60	the	the	DET
ftr-450	1508	61	expected	expect	VERB
ftr-450	1508	62	retirement	retirement	NOUN
ftr-450	1508	63	benefits	benefit	NOUN
ftr-450	1508	64	are	be	AUX
ftr-450	1508	65	serious	serious	ADJ
ftr-450	1508	66	problems	problem	NOUN
ftr-450	1508	67	.	.	PUNCT
ftr-450	1509	1	shortfalls	shortfall	NOUN
ftr-450	1509	2	threaten	threaten	VERB
ftr-450	1509	3	the	the	DET
ftr-450	1509	4	financial	financial	ADJ
ftr-450	1509	5	security	security	NOUN
ftr-450	1509	6	of	of	ADP
ftr-450	1509	7	plan	plan	NOUN
ftr-450	1509	8	participants	participant	NOUN
ftr-450	1509	9	not	not	PART
ftr-450	1509	10	only	only	ADV
ftr-450	1509	11	because	because	SCONJ
ftr-450	1509	12	the	the	DET
ftr-450	1509	13	retirement	retirement	NOUN
ftr-450	1509	14	benefit	benefit	NOUN
ftr-450	1509	15	received	receive	VERB
ftr-450	1509	16	from	from	ADP
ftr-450	1509	17	the	the	DET
ftr-450	1509	18	plan	plan	NOUN
ftr-450	1509	19	is	be	AUX
ftr-450	1509	20	more	more	ADV
ftr-450	1509	21	likely	likely	ADJ
ftr-450	1509	22	to	to	PART
ftr-450	1509	23	be	be	AUX
ftr-450	1509	24	insufficient	insufficient	ADJ
ftr-450	1509	25	for	for	ADP
ftr-450	1509	26	the	the	DET
ftr-450	1509	27	participant	participant	NOUN
ftr-450	1509	28	=	=	SYM
ftr-450	1509	29	s	s	PART
ftr-450	1509	30	retirement	retirement	NOUN
ftr-450	1509	31	needs	need	NOUN
ftr-450	1509	32	,	,	PUNCT
ftr-450	1509	33	but	but	CCONJ
ftr-450	1509	34	also	also	ADV
ftr-450	1509	35	because	because	SCONJ
ftr-450	1509	36	in	in	ADP
ftr-450	1509	37	reliance	reliance	NOUN
ftr-450	1509	38	on	on	ADP
ftr-450	1509	39	their	their	PRON
ftr-450	1509	40	expected	expect	VERB
ftr-450	1509	41	retirement	retirement	NOUN
ftr-450	1509	42	benefits	benefit	NOUN
ftr-450	1509	43	,	,	PUNCT
ftr-450	1509	44	participants	participant	NOUN
ftr-450	1509	45	are	be	AUX
ftr-450	1509	46	likely	likely	ADJ
ftr-450	1509	47	to	to	PART
ftr-450	1509	48	have	have	AUX
ftr-450	1509	49	decreased	decrease	VERB
ftr-450	1509	50	personal	personal	ADJ
ftr-450	1509	51	savings	saving	NOUN
ftr-450	1509	52	.	.	PUNCT
ftr-450	1510	1	furthermore	furthermore	ADV
ftr-450	1510	2	,	,	PUNCT
ftr-450	1510	3	when	when	SCONJ
ftr-450	1510	4	the	the	DET
ftr-450	1510	5	participant	participant	NOUN
ftr-450	1510	6	becomes	become	VERB
ftr-450	1510	7	aware	aware	ADJ
ftr-450	1510	8	of	of	ADP
ftr-450	1510	9	the	the	DET
ftr-450	1510	10	shortfall	shortfall	NOUN
ftr-450	1510	11	,	,	PUNCT
ftr-450	1510	12	there	there	PRON
ftr-450	1510	13	likely	likely	ADV
ftr-450	1510	14	will	will	AUX
ftr-450	1510	15	be	be	AUX
ftr-450	1510	16	too	too	ADV
ftr-450	1510	17	few	few	ADJ
ftr-450	1510	18	years	year	NOUN
ftr-450	1510	19	of	of	ADP
ftr-450	1510	20	employment	employment	NOUN
ftr-450	1510	21	remaining	remain	VERB
ftr-450	1510	22	to	to	PART
ftr-450	1510	23	appreciably	appreciably	ADV
ftr-450	1510	24	increase	increase	VERB
ftr-450	1510	25	personal	personal	ADJ
ftr-450	1510	26	savings	saving	NOUN
ftr-450	1510	27	to	to	PART
ftr-450	1510	28	offset	offset	VERB
ftr-450	1510	29	the	the	DET
ftr-450	1510	30	loss	loss	NOUN
ftr-450	1510	31	of	of	ADP
ftr-450	1510	32	benefit.291	benefit.291	NOUN
ftr-450	1510	33	as	as	ADP
ftr-450	1510	34	a	a	DET
ftr-450	1510	35	result	result	NOUN
ftr-450	1510	36	,	,	PUNCT
ftr-450	1510	37	when	when	SCONJ
ftr-450	1510	38	retirement	retirement	NOUN
ftr-450	1510	39	plans	plan	NOUN
ftr-450	1510	40	are	be	AUX
ftr-450	1510	41	inadequately	inadequately	ADV
ftr-450	1510	42	funded	fund	VERB
ftr-450	1510	43	,	,	PUNCT
ftr-450	1510	44	participants	participant	NOUN
ftr-450	1510	45	may	may	AUX
ftr-450	1510	46	be	be	AUX
ftr-450	1510	47	worse	bad	ADJ
ftr-450	1510	48	off	off	ADV
ftr-450	1510	49	than	than	SCONJ
ftr-450	1510	50	they	they	PRON
ftr-450	1510	51	would	would	AUX
ftr-450	1510	52	have	have	AUX
ftr-450	1510	53	been	be	AUX
ftr-450	1510	54	in	in	ADP
ftr-450	1510	55	the	the	DET
ftr-450	1510	56	total	total	ADJ
ftr-450	1510	57	absence	absence	NOUN
ftr-450	1510	58	of	of	ADP
ftr-450	1510	59	a	a	DET
ftr-450	1510	60	plan	plan	NOUN
ftr-450	1510	61	.	.	PUNCT
ftr-450	1511	1	289	289	NUM
ftr-450	1511	2	.	.	PUNCT
ftr-450	1512	1	one	one	NUM
ftr-450	1512	2	such	such	ADJ
ftr-450	1512	3	case	case	NOUN
ftr-450	1512	4	was	be	AUX
ftr-450	1512	5	the	the	DET
ftr-450	1512	6	studebaker	studebaker	NOUN
ftr-450	1512	7	case	case	NOUN
ftr-450	1512	8	.	.	PUNCT
ftr-450	1513	1	this	this	DET
ftr-450	1513	2	case	case	NOUN
ftr-450	1513	3	made	make	VERB
ftr-450	1513	4	policymakers	policymaker	NOUN
ftr-450	1513	5	aware	aware	ADJ
ftr-450	1513	6	of	of	ADP
ftr-450	1513	7	the	the	DET
ftr-450	1513	8	inadequacy	inadequacy	NOUN
ftr-450	1513	9	of	of	ADP
ftr-450	1513	10	the	the	DET
ftr-450	1513	11	existing	exist	VERB
ftr-450	1513	12	funding	funding	NOUN
ftr-450	1513	13	requirements	requirement	NOUN
ftr-450	1513	14	and	and	CCONJ
ftr-450	1513	15	consequently	consequently	ADV
ftr-450	1513	16	caused	cause	VERB
ftr-450	1513	17	them	they	PRON
ftr-450	1513	18	to	to	PART
ftr-450	1513	19	focus	focus	VERB
ftr-450	1513	20	on	on	ADP
ftr-450	1513	21	plan	plan	NOUN
ftr-450	1513	22	funding	funding	NOUN
ftr-450	1513	23	and	and	CCONJ
ftr-450	1513	24	related	related	ADJ
ftr-450	1513	25	matters	matter	NOUN
ftr-450	1513	26	.	.	PUNCT
ftr-450	1514	1	thus	thus	ADV
ftr-450	1514	2	,	,	PUNCT
ftr-450	1514	3	athe	athe	ADJ
ftr-450	1514	4	closing	closing	NOUN
ftr-450	1514	5	of	of	ADP
ftr-450	1514	6	the	the	DET
ftr-450	1514	7	studebaker	studebaker	NOUN
ftr-450	1514	8	automobile	automobile	NOUN
ftr-450	1514	9	plant	plant	NOUN
ftr-450	1514	10	in	in	ADP
ftr-450	1514	11	south	south	PROPN
ftr-450	1514	12	bend	bend	PROPN
ftr-450	1514	13	,	,	PUNCT
ftr-450	1514	14	indiana	indiana	PROPN
ftr-450	1514	15	,	,	PUNCT
ftr-450	1514	16	in	in	ADP
ftr-450	1514	17	december	december	PROPN
ftr-450	1514	18	of	of	ADP
ftr-450	1514	19	1963	1963	NUM
ftr-450	1514	20	is	be	AUX
ftr-450	1514	21	regarded	regard	VERB
ftr-450	1514	22	as	as	ADP
ftr-450	1514	23	a	a	DET
ftr-450	1514	24	pivotal	pivotal	ADJ
ftr-450	1514	25	event@	event@	NOUN
ftr-450	1514	26	leading	lead	VERB
ftr-450	1514	27	to	to	ADP
ftr-450	1514	28	the	the	DET
ftr-450	1514	29	enactment	enactment	NOUN
ftr-450	1514	30	of	of	ADP
ftr-450	1514	31	erisa	erisa	PROPN
ftr-450	1514	32	.	.	PUNCT
ftr-450	1515	1	see	see	VERB
ftr-450	1515	2	langbein	langbein	ADJ
ftr-450	1515	3	&	&	CCONJ
ftr-450	1515	4	wolk	wolk	NOUN
ftr-450	1515	5	,	,	PUNCT
ftr-450	1515	6	supra	supra	PROPN
ftr-450	1515	7	note	note	NOUN
ftr-450	1515	8	5	5	NUM
ftr-450	1515	9	,	,	PUNCT
ftr-450	1515	10	at	at	ADP
ftr-450	1515	11	62	62	NUM
ftr-450	1515	12	.	.	PUNCT
ftr-450	1516	1	as	as	ADP
ftr-450	1516	2	a	a	DET
ftr-450	1516	3	result	result	NOUN
ftr-450	1516	4	of	of	ADP
ftr-450	1516	5	the	the	DET
ftr-450	1516	6	plant	plant	NOUN
ftr-450	1516	7	closing	closing	NOUN
ftr-450	1516	8	,	,	PUNCT
ftr-450	1516	9	5,000	5,000	NUM
ftr-450	1516	10	workers	worker	NOUN
ftr-450	1516	11	were	be	AUX
ftr-450	1516	12	dismissed	dismiss	VERB
ftr-450	1516	13	and	and	CCONJ
ftr-450	1516	14	1,800	1,800	NUM
ftr-450	1516	15	more	more	ADV
ftr-450	1516	16	eventually	eventually	ADV
ftr-450	1516	17	lost	lose	VERB
ftr-450	1516	18	their	their	PRON
ftr-450	1516	19	jobs	job	NOUN
ftr-450	1516	20	.	.	PUNCT
ftr-450	1517	1	i	i	PRON
ftr-450	1517	2	d.	d.	PROPN
ftr-450	1517	3	when	when	SCONJ
ftr-450	1517	4	the	the	DET
ftr-450	1517	5	plant	plant	NOUN
ftr-450	1517	6	closed	close	VERB
ftr-450	1517	7	,	,	PUNCT
ftr-450	1517	8	the	the	DET
ftr-450	1517	9	company	company	NOUN
ftr-450	1517	10	entered	enter	VERB
ftr-450	1517	11	into	into	ADP
ftr-450	1517	12	an	an	DET
ftr-450	1517	13	agreement	agreement	NOUN
ftr-450	1517	14	with	with	ADP
ftr-450	1517	15	the	the	DET
ftr-450	1517	16	united	united	PROPN
ftr-450	1517	17	automobile	automobile	PROPN
ftr-450	1517	18	workers	worker	NOUN
ftr-450	1517	19	(	(	PUNCT
ftr-450	1517	20	uaw	uaw	PROPN
ftr-450	1517	21	)	)	PUNCT
ftr-450	1517	22	for	for	ADP
ftr-450	1517	23	the	the	DET
ftr-450	1517	24	termination	termination	NOUN
ftr-450	1517	25	of	of	ADP
ftr-450	1517	26	its	its	PRON
ftr-450	1517	27	pension	pension	NOUN
ftr-450	1517	28	plan	plan	NOUN
ftr-450	1517	29	.	.	PUNCT
ftr-450	1518	1	i	i	PRON
ftr-450	1518	2	d.	d.	PROPN
ftr-450	1518	3	at	at	ADP
ftr-450	1518	4	63	63	NUM
ftr-450	1518	5	.	.	PUNCT
ftr-450	1519	1	athe	athe	PROPN
ftr-450	1519	2	termination	termination	NOUN
ftr-450	1519	3	agreement	agreement	NOUN
ftr-450	1519	4	implemented	implement	VERB
ftr-450	1519	5	the	the	DET
ftr-450	1519	6	default	default	NOUN
ftr-450	1519	7	priorities	priority	NOUN
ftr-450	1519	8	contained	contain	VERB
ftr-450	1519	9	in	in	ADP
ftr-450	1519	10	the	the	DET
ftr-450	1519	11	plan.@	plan.@	PROPN
ftr-450	1520	1	i	i	PRON
ftr-450	1520	2	d.	d.	PROPN
ftr-450	1520	3	it	it	PRON
ftr-450	1520	4	divided	divide	VERB
ftr-450	1520	5	the	the	DET
ftr-450	1520	6	plan	plan	NOUN
ftr-450	1520	7	participants	participant	NOUN
ftr-450	1520	8	into	into	ADP
ftr-450	1520	9	three	three	NUM
ftr-450	1520	10	groups	group	NOUN
ftr-450	1520	11	and	and	CCONJ
ftr-450	1520	12	paid	pay	VERB
ftr-450	1520	13	their	their	PRON
ftr-450	1520	14	benefits	benefit	NOUN
ftr-450	1520	15	accordingly	accordingly	ADV
ftr-450	1520	16	:	:	PUNCT
ftr-450	1520	17	(	(	PUNCT
ftr-450	1520	18	1	1	X
ftr-450	1520	19	)	)	PUNCT
ftr-450	1520	20	3,600	3,600	NUM
ftr-450	1520	21	retirees	retiree	NOUN
ftr-450	1520	22	and	and	CCONJ
ftr-450	1520	23	active	active	ADJ
ftr-450	1520	24	workers	worker	NOUN
ftr-450	1520	25	who	who	PRON
ftr-450	1520	26	had	have	AUX
ftr-450	1520	27	reached	reach	VERB
ftr-450	1520	28	the	the	DET
ftr-450	1520	29	plan	plan	NOUN
ftr-450	1520	30	's	's	PART
ftr-450	1520	31	normal	normal	ADJ
ftr-450	1520	32	retirement	retirement	NOUN
ftr-450	1520	33	age	age	NOUN
ftr-450	1520	34	of	of	ADP
ftr-450	1520	35	60	60	NUM
ftr-450	1520	36	received	receive	VERB
ftr-450	1520	37	their	their	PRON
ftr-450	1520	38	full	full	ADJ
ftr-450	1520	39	benefits	benefit	NOUN
ftr-450	1520	40	in	in	ADP
ftr-450	1520	41	the	the	DET
ftr-450	1520	42	form	form	NOUN
ftr-450	1520	43	of	of	ADP
ftr-450	1520	44	life	life	NOUN
ftr-450	1520	45	annuities	annuity	NOUN
ftr-450	1520	46	,	,	PUNCT
ftr-450	1520	47	(	(	PUNCT
ftr-450	1520	48	2	2	X
ftr-450	1520	49	)	)	PUNCT
ftr-450	1520	50	4,000	4,000	NUM
ftr-450	1520	51	employees	employee	NOUN
ftr-450	1520	52	age	age	VERB
ftr-450	1520	53	40	40	NUM
ftr-450	1520	54	to	to	ADP
ftr-450	1520	55	59	59	NUM
ftr-450	1520	56	who	who	PRON
ftr-450	1520	57	had	have	VERB
ftr-450	1520	58	at	at	ADV
ftr-450	1520	59	least	least	ADV
ftr-450	1520	60	10	10	NUM
ftr-450	1520	61	years	year	NOUN
ftr-450	1520	62	of	of	ADP
ftr-450	1520	63	service	service	NOUN
ftr-450	1520	64	with	with	ADP
ftr-450	1520	65	the	the	DET
ftr-450	1520	66	employer	employer	NOUN
ftr-450	1520	67	received	receive	VERB
ftr-450	1520	68	lump	lump	NOUN
ftr-450	1520	69	sum	sum	NOUN
ftr-450	1520	70	payments	payment	NOUN
ftr-450	1520	71	representing	represent	VERB
ftr-450	1520	72	approximately	approximately	ADV
ftr-450	1520	73	15	15	NUM
ftr-450	1520	74	%	%	NOUN
ftr-450	1520	75	of	of	ADP
ftr-450	1520	76	the	the	DET
ftr-450	1520	77	actuarial	actuarial	ADJ
ftr-450	1520	78	value	value	NOUN
ftr-450	1520	79	of	of	ADP
ftr-450	1520	80	their	their	PRON
ftr-450	1520	81	accrued	accrue	VERB
ftr-450	1520	82	benefits	benefit	NOUN
ftr-450	1520	83	,	,	PUNCT
ftr-450	1520	84	and	and	CCONJ
ftr-450	1520	85	(	(	PUNCT
ftr-450	1520	86	3	3	X
ftr-450	1520	87	)	)	PUNCT
ftr-450	1520	88	2,900	2,900	NUM
ftr-450	1520	89	workers	worker	NOUN
ftr-450	1520	90	had	have	VERB
ftr-450	1520	91	no	no	DET
ftr-450	1520	92	vested	vested	ADJ
ftr-450	1520	93	rights	right	NOUN
ftr-450	1520	94	and	and	CCONJ
ftr-450	1520	95	received	receive	VERB
ftr-450	1520	96	nothing	nothing	PRON
ftr-450	1520	97	.	.	PUNCT
ftr-450	1521	1	i	i	PRON
ftr-450	1521	2	d.	d.	PROPN
ftr-450	1521	3	290	290	NUM
ftr-450	1521	4	.	.	PUNCT
ftr-450	1522	1	see	see	VERB
ftr-450	1522	2	also	also	ADV
ftr-450	1522	3	jefferson	jefferson	PROPN
ftr-450	1522	4	,	,	PUNCT
ftr-450	1522	5	supra	supra	PROPN
ftr-450	1522	6	note	note	PROPN
ftr-450	1522	7	26	26	NUM
ftr-450	1522	8	,	,	PUNCT
ftr-450	1522	9	at	at	ADP
ftr-450	1522	10	8	8	NUM
ftr-450	1522	11	-	-	SYM
ftr-450	1522	12	9	9	NUM
ftr-450	1522	13	.	.	NOUN
ftr-450	1522	14	291	291	NUM
ftr-450	1522	15	.	.	PUNCT
ftr-450	1523	1	see	see	VERB
ftr-450	1523	2	i	i	PRON
ftr-450	1523	3	d.	d.	PROPN
ftr-450	1523	4	at	at	ADP
ftr-450	1523	5	18	18	NUM
ftr-450	1523	6	-	-	SYM
ftr-450	1523	7	29	29	NUM
ftr-450	1523	8	.	.	PUNCT
ftr-450	1523	9	2000	2000	NUM
ftr-450	1523	10	]	]	PUNCT
ftr-450	1524	1	rethinking	rethink	VERB
ftr-450	1524	2	the	the	DET
ftr-450	1524	3	risk	risk	NOUN
ftr-450	1524	4	of	of	ADP
ftr-450	1524	5	defined	define	VERB
ftr-450	1524	6	contribution	contribution	NOUN
ftr-450	1524	7	plans	plan	VERB
ftr-450	1524	8	673	673	NUM
ftr-450	1524	9	therefore	therefore	ADV
ftr-450	1524	10	,	,	PUNCT
ftr-450	1524	11	in	in	ADP
ftr-450	1524	12	addition	addition	NOUN
ftr-450	1524	13	to	to	ADP
ftr-450	1524	14	strengthening	strengthen	VERB
ftr-450	1524	15	the	the	DET
ftr-450	1524	16	fiduciary	fiduciary	ADJ
ftr-450	1524	17	rules	rule	NOUN
ftr-450	1524	18	and	and	CCONJ
ftr-450	1524	19	creating	create	VERB
ftr-450	1524	20	a	a	DET
ftr-450	1524	21	federal	federal	ADJ
ftr-450	1524	22	insurance	insurance	NOUN
ftr-450	1524	23	program	program	NOUN
ftr-450	1524	24	,	,	PUNCT
ftr-450	1524	25	erisa	erisa	NOUN
ftr-450	1524	26	established	establish	VERB
ftr-450	1524	27	minimum	minimum	ADJ
ftr-450	1524	28	funding	funding	NOUN
ftr-450	1524	29	standards	standard	NOUN
ftr-450	1524	30	to	to	PART
ftr-450	1524	31	help	help	VERB
ftr-450	1524	32	prevent	prevent	VERB
ftr-450	1524	33	funding	funding	NOUN
ftr-450	1524	34	shortages	shortage	NOUN
ftr-450	1524	35	in	in	ADP
ftr-450	1524	36	qualified	qualified	ADJ
ftr-450	1524	37	retirement	retirement	NOUN
ftr-450	1524	38	plans.292	plans.292	NOUN
ftr-450	1524	39	the	the	DET
ftr-450	1524	40	purpose	purpose	NOUN
ftr-450	1524	41	of	of	ADP
ftr-450	1524	42	the	the	DET
ftr-450	1524	43	funding	funding	NOUN
ftr-450	1524	44	standards	standard	NOUN
ftr-450	1524	45	is	be	AUX
ftr-450	1524	46	twofold	twofold	ADJ
ftr-450	1524	47	.	.	PUNCT
ftr-450	1525	1	the	the	DET
ftr-450	1525	2	funding	funding	NOUN
ftr-450	1525	3	standards	standard	NOUN
ftr-450	1525	4	not	not	PART
ftr-450	1525	5	only	only	ADV
ftr-450	1525	6	provide	provide	VERB
ftr-450	1525	7	greater	great	ADJ
ftr-450	1525	8	retirement	retirement	NOUN
ftr-450	1525	9	security	security	NOUN
ftr-450	1525	10	to	to	PART
ftr-450	1525	11	plan	plan	VERB
ftr-450	1525	12	participants	participant	NOUN
ftr-450	1525	13	but	but	CCONJ
ftr-450	1525	14	also	also	ADV
ftr-450	1525	15	provide	provide	VERB
ftr-450	1525	16	greater	great	ADJ
ftr-450	1525	17	protection	protection	NOUN
ftr-450	1525	18	for	for	ADP
ftr-450	1525	19	the	the	DET
ftr-450	1525	20	pbgc	pbgc	PROPN
ftr-450	1525	21	against	against	ADP
ftr-450	1525	22	underfunding	underfunding	NOUN
ftr-450	1525	23	in	in	ADP
ftr-450	1525	24	defined	define	VERB
ftr-450	1525	25	benefit	benefit	NOUN
ftr-450	1525	26	plans.293	plans.293	ADP
ftr-450	1525	27	the	the	DET
ftr-450	1525	28	minimum	minimum	NOUN
ftr-450	1525	29	funding	funding	NOUN
ftr-450	1525	30	standards	standard	NOUN
ftr-450	1525	31	apply	apply	VERB
ftr-450	1525	32	to	to	ADP
ftr-450	1525	33	all	all	DET
ftr-450	1525	34	defined	define	VERB
ftr-450	1525	35	benefit	benefit	NOUN
ftr-450	1525	36	plans	plan	NOUN
ftr-450	1525	37	,	,	PUNCT
ftr-450	1525	38	and	and	CCONJ
ftr-450	1525	39	some	some	DET
ftr-450	1525	40	defined	define	VERB
ftr-450	1525	41	contribution	contribution	NOUN
ftr-450	1525	42	plans.294	plans.294	NOUN
ftr-450	1525	43	because	because	SCONJ
ftr-450	1525	44	they	they	PRON
ftr-450	1525	45	are	be	AUX
ftr-450	1525	46	required	require	VERB
ftr-450	1525	47	to	to	PART
ftr-450	1525	48	have	have	VERB
ftr-450	1525	49	definite	definite	ADJ
ftr-450	1525	50	contribution	contribution	NOUN
ftr-450	1525	51	formulas	formula	NOUN
ftr-450	1525	52	,	,	PUNCT
ftr-450	1525	53	money	money	NOUN
ftr-450	1525	54	purchase	purchase	NOUN
ftr-450	1525	55	plans	plan	NOUN
ftr-450	1525	56	and	and	CCONJ
ftr-450	1525	57	target	target	NOUN
ftr-450	1525	58	benefit	benefit	NOUN
ftr-450	1525	59	plans	plan	NOUN
ftr-450	1525	60	are	be	AUX
ftr-450	1525	61	two	two	NUM
ftr-450	1525	62	types	type	NOUN
ftr-450	1525	63	of	of	ADP
ftr-450	1525	64	defined	define	VERB
ftr-450	1525	65	contribution	contribution	NOUN
ftr-450	1525	66	plans	plan	NOUN
ftr-450	1525	67	which	which	PRON
ftr-450	1525	68	are	be	AUX
ftr-450	1525	69	subject	subject	ADJ
ftr-450	1525	70	to	to	ADP
ftr-450	1525	71	the	the	DET
ftr-450	1525	72	minimum	minimum	ADJ
ftr-450	1525	73	funding	funding	NOUN
ftr-450	1525	74	rules	rule	NOUN
ftr-450	1525	75	.	.	PUNCT
ftr-450	1526	1	profit	profit	NOUN
ftr-450	1526	2	sharing	sharing	NOUN
ftr-450	1526	3	plans	plan	NOUN
ftr-450	1526	4	are	be	AUX
ftr-450	1526	5	not	not	PART
ftr-450	1526	6	subject	subject	ADJ
ftr-450	1526	7	to	to	ADP
ftr-450	1526	8	the	the	DET
ftr-450	1526	9	minimum	minimum	ADJ
ftr-450	1526	10	funding	funding	NOUN
ftr-450	1526	11	rules	rule	NOUN
ftr-450	1526	12	because	because	SCONJ
ftr-450	1526	13	they	they	PRON
ftr-450	1526	14	are	be	AUX
ftr-450	1526	15	not	not	PART
ftr-450	1526	16	required	require	VERB
ftr-450	1526	17	to	to	PART
ftr-450	1526	18	have	have	VERB
ftr-450	1526	19	a	a	DET
ftr-450	1526	20	definite	definite	ADJ
ftr-450	1526	21	contribution	contribution	NOUN
ftr-450	1526	22	formula.295	formula.295	NOUN
ftr-450	1526	23	in	in	ADP
ftr-450	1526	24	a	a	DET
ftr-450	1526	25	defined	define	VERB
ftr-450	1526	26	contribution	contribution	NOUN
ftr-450	1526	27	plan	plan	NOUN
ftr-450	1526	28	,	,	PUNCT
ftr-450	1526	29	if	if	SCONJ
ftr-450	1526	30	the	the	DET
ftr-450	1526	31	required	required	ADJ
ftr-450	1526	32	contributions	contribution	NOUN
ftr-450	1526	33	are	be	AUX
ftr-450	1526	34	not	not	PART
ftr-450	1526	35	made	make	VERB
ftr-450	1526	36	and	and	CCONJ
ftr-450	1526	37	the	the	DET
ftr-450	1526	38	plan	plan	NOUN
ftr-450	1526	39	terminates	terminate	VERB
ftr-450	1526	40	,	,	PUNCT
ftr-450	1526	41	there	there	PRON
ftr-450	1526	42	is	be	VERB
ftr-450	1526	43	no	no	DET
ftr-450	1526	44	pbgc	pbgc	PROPN
ftr-450	1526	45	protection	protection	NOUN
ftr-450	1526	46	,	,	PUNCT
ftr-450	1526	47	although	although	SCONJ
ftr-450	1526	48	there	there	PRON
ftr-450	1526	49	would	would	AUX
ftr-450	1526	50	most	most	ADV
ftr-450	1526	51	likely	likely	ADV
ftr-450	1526	52	be	be	AUX
ftr-450	1526	53	shortfalls	shortfall	NOUN
ftr-450	1526	54	in	in	ADP
ftr-450	1526	55	the	the	DET
ftr-450	1526	56	expected	expected	ADJ
ftr-450	1526	57	retirement	retirement	NOUN
ftr-450	1526	58	benefits	benefit	NOUN
ftr-450	1526	59	.	.	PUNCT
ftr-450	1527	1	in	in	ADP
ftr-450	1527	2	a	a	DET
ftr-450	1527	3	defined	define	VERB
ftr-450	1527	4	benefit	benefit	NOUN
ftr-450	1527	5	plan	plan	NOUN
ftr-450	1527	6	if	if	SCONJ
ftr-450	1527	7	the	the	DET
ftr-450	1527	8	required	required	ADJ
ftr-450	1527	9	contributions	contribution	NOUN
ftr-450	1527	10	are	be	AUX
ftr-450	1527	11	not	not	PART
ftr-450	1527	12	made	make	VERB
ftr-450	1527	13	and	and	CCONJ
ftr-450	1527	14	the	the	DET
ftr-450	1527	15	plan	plan	NOUN
ftr-450	1527	16	terminates	terminate	VERB
ftr-450	1527	17	,	,	PUNCT
ftr-450	1527	18	the	the	DET
ftr-450	1527	19	employer	employer	NOUN
ftr-450	1527	20	and	and	CCONJ
ftr-450	1527	21	the	the	DET
ftr-450	1527	22	pbgc	pbgc	PROPN
ftr-450	1527	23	would	would	AUX
ftr-450	1527	24	be	be	AUX
ftr-450	1527	25	liable	liable	ADJ
ftr-450	1527	26	for	for	ADP
ftr-450	1527	27	the	the	DET
ftr-450	1527	28	payment	payment	NOUN
ftr-450	1527	29	of	of	ADP
ftr-450	1527	30	the	the	DET
ftr-450	1527	31	expected	expect	VERB
ftr-450	1527	32	retirement	retirement	NOUN
ftr-450	1527	33	benefits	benefit	NOUN
ftr-450	1527	34	.	.	PUNCT
ftr-450	1528	1	thus	thus	ADV
ftr-450	1528	2	,	,	PUNCT
ftr-450	1528	3	adequate	adequate	ADJ
ftr-450	1528	4	funding	funding	NOUN
ftr-450	1528	5	is	be	AUX
ftr-450	1528	6	even	even	ADV
ftr-450	1528	7	more	more	ADV
ftr-450	1528	8	critical	critical	ADJ
ftr-450	1528	9	to	to	ADP
ftr-450	1528	10	292	292	NUM
ftr-450	1528	11	.	.	PUNCT
ftr-450	1529	1	see	see	VERB
ftr-450	1529	2	irc	irc	ADV
ftr-450	1529	3	'	'	PUNCT
ftr-450	1529	4	412	412	NUM
ftr-450	1529	5	(	(	PUNCT
ftr-450	1529	6	1998	1998	NUM
ftr-450	1529	7	)	)	PUNCT
ftr-450	1529	8	.	.	PUNCT
ftr-450	1530	1	the	the	DET
ftr-450	1530	2	funding	funding	NOUN
ftr-450	1530	3	rules	rule	NOUN
ftr-450	1530	4	of	of	ADP
ftr-450	1530	5	this	this	DET
ftr-450	1530	6	section	section	NOUN
ftr-450	1530	7	are	be	AUX
ftr-450	1530	8	enforced	enforce	VERB
ftr-450	1530	9	with	with	ADP
ftr-450	1530	10	severe	severe	ADJ
ftr-450	1530	11	penalties	penalty	NOUN
ftr-450	1530	12	.	.	PUNCT
ftr-450	1531	1	any	any	DET
ftr-450	1531	2	plan	plan	NOUN
ftr-450	1531	3	that	that	PRON
ftr-450	1531	4	fails	fail	VERB
ftr-450	1531	5	to	to	PART
ftr-450	1531	6	comply	comply	VERB
ftr-450	1531	7	with	with	ADP
ftr-450	1531	8	the	the	DET
ftr-450	1531	9	appropriate	appropriate	ADJ
ftr-450	1531	10	minimum	minimum	ADJ
ftr-450	1531	11	funding	funding	NOUN
ftr-450	1531	12	standard	standard	NOUN
ftr-450	1531	13	must	must	AUX
ftr-450	1531	14	pay	pay	VERB
ftr-450	1531	15	an	an	DET
ftr-450	1531	16	excise	excise	NOUN
ftr-450	1531	17	tax	tax	NOUN
ftr-450	1531	18	equal	equal	ADJ
ftr-450	1531	19	to	to	ADP
ftr-450	1531	20	10	10	NUM
ftr-450	1531	21	%	%	NOUN
ftr-450	1531	22	of	of	ADP
ftr-450	1531	23	the	the	DET
ftr-450	1531	24	underfunded	underfunded	ADJ
ftr-450	1531	25	amount	amount	NOUN
ftr-450	1531	26	,	,	PUNCT
ftr-450	1531	27	in	in	ADP
ftr-450	1531	28	addition	addition	NOUN
ftr-450	1531	29	to	to	ADP
ftr-450	1531	30	an	an	DET
ftr-450	1531	31	interest	interest	NOUN
ftr-450	1531	32	charge	charge	NOUN
ftr-450	1531	33	.	.	PUNCT
ftr-450	1532	1	if	if	SCONJ
ftr-450	1532	2	,	,	PUNCT
ftr-450	1532	3	the	the	DET
ftr-450	1532	4	plan	plan	NOUN
ftr-450	1532	5	fails	fail	VERB
ftr-450	1532	6	to	to	PART
ftr-450	1532	7	correct	correct	VERB
ftr-450	1532	8	the	the	DET
ftr-450	1532	9	deficiency	deficiency	NOUN
ftr-450	1532	10	after	after	ADP
ftr-450	1532	11	receiving	receive	VERB
ftr-450	1532	12	notification	notification	NOUN
ftr-450	1532	13	from	from	ADP
ftr-450	1532	14	the	the	DET
ftr-450	1532	15	irs	irs	PROPN
ftr-450	1532	16	that	that	SCONJ
ftr-450	1532	17	a	a	DET
ftr-450	1532	18	deficiency	deficiency	NOUN
ftr-450	1532	19	exists	exist	VERB
ftr-450	1532	20	,	,	PUNCT
ftr-450	1532	21	an	an	DET
ftr-450	1532	22	excise	excise	NOUN
ftr-450	1532	23	tax	tax	NOUN
ftr-450	1532	24	of	of	ADP
ftr-450	1532	25	100	100	NUM
ftr-450	1532	26	%	%	NOUN
ftr-450	1532	27	of	of	ADP
ftr-450	1532	28	the	the	DET
ftr-450	1532	29	deficiency	deficiency	NOUN
ftr-450	1532	30	is	be	AUX
ftr-450	1532	31	imposed	impose	VERB
ftr-450	1532	32	.	.	PUNCT
ftr-450	1533	1	see	see	VERB
ftr-450	1533	2	canan	canan	PROPN
ftr-450	1533	3	supra	supra	PROPN
ftr-450	1533	4	note	note	PROPN
ftr-450	1533	5	30	30	NUM
ftr-450	1533	6	,	,	PUNCT
ftr-450	1533	7	at	at	ADP
ftr-450	1533	8	652	652	NUM
ftr-450	1533	9	.	.	PUNCT
ftr-450	1534	1	plan	plan	NOUN
ftr-450	1534	2	costs	cost	NOUN
ftr-450	1534	3	are	be	AUX
ftr-450	1534	4	determined	determine	VERB
ftr-450	1534	5	through	through	ADP
ftr-450	1534	6	actuarial	actuarial	ADJ
ftr-450	1534	7	valuations	valuation	NOUN
ftr-450	1534	8	which	which	PRON
ftr-450	1534	9	estimate	estimate	VERB
ftr-450	1534	10	the	the	DET
ftr-450	1534	11	cost	cost	NOUN
ftr-450	1534	12	of	of	ADP
ftr-450	1534	13	the	the	DET
ftr-450	1534	14	plan	plan	NOUN
ftr-450	1534	15	and	and	CCONJ
ftr-450	1534	16	assign	assign	VERB
ftr-450	1534	17	charges	charge	NOUN
ftr-450	1534	18	to	to	ADP
ftr-450	1534	19	the	the	DET
ftr-450	1534	20	appropriate	appropriate	ADJ
ftr-450	1534	21	plan	plan	NOUN
ftr-450	1534	22	years	year	NOUN
ftr-450	1534	23	as	as	ADP
ftr-450	1534	24	annual	annual	ADJ
ftr-450	1534	25	payments	payment	NOUN
ftr-450	1534	26	.	.	PUNCT
ftr-450	1535	1	in	in	ADP
ftr-450	1535	2	order	order	NOUN
ftr-450	1535	3	to	to	PART
ftr-450	1535	4	produce	produce	VERB
ftr-450	1535	5	such	such	ADJ
ftr-450	1535	6	estimates	estimate	NOUN
ftr-450	1535	7	,	,	PUNCT
ftr-450	1535	8	the	the	DET
ftr-450	1535	9	actuary	actuary	NOUN
ftr-450	1535	10	must	must	AUX
ftr-450	1535	11	make	make	VERB
ftr-450	1535	12	assumptions	assumption	NOUN
ftr-450	1535	13	about	about	ADP
ftr-450	1535	14	the	the	DET
ftr-450	1535	15	future	future	ADJ
ftr-450	1535	16	experience	experience	NOUN
ftr-450	1535	17	of	of	ADP
ftr-450	1535	18	the	the	DET
ftr-450	1535	19	plan	plan	NOUN
ftr-450	1535	20	including	include	VERB
ftr-450	1535	21	the	the	DET
ftr-450	1535	22	rate	rate	NOUN
ftr-450	1535	23	of	of	ADP
ftr-450	1535	24	investment	investment	NOUN
ftr-450	1535	25	return	return	NOUN
ftr-450	1535	26	on	on	ADP
ftr-450	1535	27	plan	plan	NOUN
ftr-450	1535	28	assets	asset	NOUN
ftr-450	1535	29	,	,	PUNCT
ftr-450	1535	30	turnovers	turnover	NOUN
ftr-450	1535	31	resulting	result	VERB
ftr-450	1535	32	in	in	ADP
ftr-450	1535	33	forfeitures	forfeiture	NOUN
ftr-450	1535	34	of	of	ADP
ftr-450	1535	35	nonvested	nonveste	VERB
ftr-450	1535	36	benefits	benefit	NOUN
ftr-450	1535	37	,	,	PUNCT
ftr-450	1535	38	salary	salary	NOUN
ftr-450	1535	39	increases	increase	NOUN
ftr-450	1535	40	,	,	PUNCT
ftr-450	1535	41	the	the	DET
ftr-450	1535	42	retirement	retirement	NOUN
ftr-450	1535	43	age	age	NOUN
ftr-450	1535	44	of	of	ADP
ftr-450	1535	45	plan	plan	NOUN
ftr-450	1535	46	participants	participant	NOUN
ftr-450	1535	47	,	,	PUNCT
ftr-450	1535	48	and	and	CCONJ
ftr-450	1535	49	the	the	DET
ftr-450	1535	50	number	number	NOUN
ftr-450	1535	51	of	of	ADP
ftr-450	1535	52	participants	participant	NOUN
ftr-450	1535	53	electing	elect	VERB
ftr-450	1535	54	optional	optional	ADJ
ftr-450	1535	55	benefits	benefit	NOUN
ftr-450	1535	56	offered	offer	VERB
ftr-450	1535	57	by	by	ADP
ftr-450	1535	58	the	the	DET
ftr-450	1535	59	plan	plan	NOUN
ftr-450	1535	60	.	.	PUNCT
ftr-450	1536	1	thus	thus	ADV
ftr-450	1536	2	,	,	PUNCT
ftr-450	1536	3	the	the	DET
ftr-450	1536	4	amount	amount	NOUN
ftr-450	1536	5	that	that	PRON
ftr-450	1536	6	an	an	DET
ftr-450	1536	7	employer	employer	NOUN
ftr-450	1536	8	is	be	AUX
ftr-450	1536	9	required	require	VERB
ftr-450	1536	10	to	to	PART
ftr-450	1536	11	contribute	contribute	VERB
ftr-450	1536	12	in	in	ADP
ftr-450	1536	13	a	a	DET
ftr-450	1536	14	particular	particular	ADJ
ftr-450	1536	15	year	year	NOUN
ftr-450	1536	16	to	to	PART
ftr-450	1536	17	properly	properly	ADV
ftr-450	1536	18	fund	fund	VERB
ftr-450	1536	19	a	a	DET
ftr-450	1536	20	plan	plan	NOUN
ftr-450	1536	21	can	can	AUX
ftr-450	1536	22	vary	vary	VERB
ftr-450	1536	23	tremendously	tremendously	ADV
ftr-450	1536	24	depending	depend	VERB
ftr-450	1536	25	on	on	ADP
ftr-450	1536	26	the	the	DET
ftr-450	1536	27	actuarial	actuarial	ADJ
ftr-450	1536	28	assumptions	assumption	NOUN
ftr-450	1536	29	used	use	VERB
ftr-450	1536	30	for	for	ADP
ftr-450	1536	31	each	each	PRON
ftr-450	1536	32	of	of	ADP
ftr-450	1536	33	these	these	DET
ftr-450	1536	34	incidents	incident	NOUN
ftr-450	1536	35	.	.	PUNCT
ftr-450	1537	1	293	293	NUM
ftr-450	1537	2	.	.	PUNCT
ftr-450	1538	1	canan	canan	PROPN
ftr-450	1538	2	,	,	PUNCT
ftr-450	1538	3	supra	supra	PROPN
ftr-450	1538	4	note	note	NOUN
ftr-450	1538	5	30	30	NUM
ftr-450	1538	6	,	,	PUNCT
ftr-450	1538	7	at	at	ADP
ftr-450	1538	8	'	'	PUNCT
ftr-450	1538	9	12.1	12.1	NUM
ftr-450	1538	10	,	,	PUNCT
ftr-450	1538	11	at	at	ADP
ftr-450	1538	12	605	605	NUM
ftr-450	1538	13	.	.	PUNCT
ftr-450	1539	1	the	the	DET
ftr-450	1539	2	funding	funding	NOUN
ftr-450	1539	3	rules	rule	NOUN
ftr-450	1539	4	require	require	VERB
ftr-450	1539	5	that	that	SCONJ
ftr-450	1539	6	employers	employer	NOUN
ftr-450	1539	7	contribute	contribute	VERB
ftr-450	1539	8	annually	annually	ADV
ftr-450	1539	9	at	at	ADP
ftr-450	1539	10	least	least	ADJ
ftr-450	1539	11	the	the	DET
ftr-450	1539	12	normal	normal	ADJ
ftr-450	1539	13	cost	cost	NOUN
ftr-450	1539	14	of	of	ADP
ftr-450	1539	15	the	the	DET
ftr-450	1539	16	plan	plan	NOUN
ftr-450	1539	17	and	and	CCONJ
ftr-450	1539	18	the	the	DET
ftr-450	1539	19	amount	amount	NOUN
ftr-450	1539	20	necessary	necessary	ADJ
ftr-450	1539	21	to	to	PART
ftr-450	1539	22	amortize	amortize	VERB
ftr-450	1539	23	any	any	DET
ftr-450	1539	24	unfunded	unfunded	ADJ
ftr-450	1539	25	liabilities	liability	NOUN
ftr-450	1539	26	over	over	ADP
ftr-450	1539	27	a	a	DET
ftr-450	1539	28	period	period	NOUN
ftr-450	1539	29	ranging	range	VERB
ftr-450	1539	30	from	from	ADP
ftr-450	1539	31	15	15	NUM
ftr-450	1539	32	to	to	PART
ftr-450	1539	33	40	40	NUM
ftr-450	1539	34	years	year	NOUN
ftr-450	1539	35	.	.	PUNCT
ftr-450	1540	1	see	see	VERB
ftr-450	1540	2	jefferson	jefferson	PROPN
ftr-450	1540	3	,	,	PUNCT
ftr-450	1540	4	supra	supra	PROPN
ftr-450	1540	5	note	note	PROPN
ftr-450	1540	6	26	26	NUM
ftr-450	1540	7	,	,	PUNCT
ftr-450	1540	8	at	at	ADP
ftr-450	1540	9	6	6	NUM
ftr-450	1540	10	;	;	PUNCT
ftr-450	1540	11	see	see	VERB
ftr-450	1540	12	also	also	ADV
ftr-450	1540	13	mcgill	mcgill	PROPN
ftr-450	1540	14	&	&	CCONJ
ftr-450	1540	15	grubbs	grubbs	PROPN
ftr-450	1540	16	,	,	PUNCT
ftr-450	1540	17	supra	supra	PROPN
ftr-450	1540	18	note	note	PROPN
ftr-450	1540	19	54	54	NUM
ftr-450	1540	20	,	,	PUNCT
ftr-450	1540	21	at	at	ADP
ftr-450	1540	22	381	381	NUM
ftr-450	1540	23	-	-	SYM
ftr-450	1540	24	82	82	NUM
ftr-450	1540	25	.	.	PUNCT
ftr-450	1541	1	294	294	NUM
ftr-450	1541	2	.	.	PUNCT
ftr-450	1542	1	canan	canan	PROPN
ftr-450	1542	2	,	,	PUNCT
ftr-450	1542	3	supra	supra	PROPN
ftr-450	1542	4	note	note	NOUN
ftr-450	1542	5	30	30	NUM
ftr-450	1542	6	,	,	PUNCT
ftr-450	1542	7	at	at	ADP
ftr-450	1542	8	'	'	NUM
ftr-450	1542	9	12.2	12.2	NUM
ftr-450	1542	10	,	,	PUNCT
ftr-450	1542	11	at	at	ADP
ftr-450	1542	12	606	606	NUM
ftr-450	1542	13	.	.	PUNCT
ftr-450	1542	14	money	money	NOUN
ftr-450	1542	15	purchase	purchase	NOUN
ftr-450	1542	16	plans	plan	NOUN
ftr-450	1542	17	and	and	CCONJ
ftr-450	1542	18	target	target	NOUN
ftr-450	1542	19	benefit	benefit	NOUN
ftr-450	1542	20	plans	plan	NOUN
ftr-450	1542	21	are	be	AUX
ftr-450	1542	22	subject	subject	ADJ
ftr-450	1542	23	to	to	ADP
ftr-450	1542	24	the	the	DET
ftr-450	1542	25	minimum	minimum	ADJ
ftr-450	1542	26	funding	funding	NOUN
ftr-450	1542	27	standards	standard	NOUN
ftr-450	1542	28	.	.	PUNCT
ftr-450	1543	1	the	the	DET
ftr-450	1543	2	minimum	minimum	ADJ
ftr-450	1543	3	funding	funding	NOUN
ftr-450	1543	4	standard	standard	NOUN
ftr-450	1543	5	for	for	ADP
ftr-450	1543	6	money	money	NOUN
ftr-450	1543	7	purchase	purchase	NOUN
ftr-450	1543	8	pension	pension	NOUN
ftr-450	1543	9	plans	plan	NOUN
ftr-450	1543	10	require	require	VERB
ftr-450	1543	11	the	the	DET
ftr-450	1543	12	plan	plan	NOUN
ftr-450	1543	13	to	to	PART
ftr-450	1543	14	contribute	contribute	VERB
ftr-450	1543	15	an	an	DET
ftr-450	1543	16	amount	amount	NOUN
ftr-450	1543	17	which	which	PRON
ftr-450	1543	18	does	do	AUX
ftr-450	1543	19	not	not	PART
ftr-450	1543	20	depend	depend	VERB
ftr-450	1543	21	upon	upon	SCONJ
ftr-450	1543	22	the	the	DET
ftr-450	1543	23	uncertainties	uncertainty	NOUN
ftr-450	1543	24	of	of	ADP
ftr-450	1543	25	actuarial	actuarial	ADJ
ftr-450	1543	26	assumptions	assumption	NOUN
ftr-450	1543	27	.	.	PUNCT
ftr-450	1544	1	the	the	DET
ftr-450	1544	2	rules	rule	NOUN
ftr-450	1544	3	are	be	AUX
ftr-450	1544	4	similar	similar	ADJ
ftr-450	1544	5	for	for	ADP
ftr-450	1544	6	target	target	NOUN
ftr-450	1544	7	benefit	benefit	NOUN
ftr-450	1544	8	plans	plan	NOUN
ftr-450	1544	9	.	.	PUNCT
ftr-450	1545	1	however	however	ADV
ftr-450	1545	2	,	,	PUNCT
ftr-450	1545	3	the	the	DET
ftr-450	1545	4	funding	funding	NOUN
ftr-450	1545	5	rules	rule	NOUN
ftr-450	1545	6	provide	provide	VERB
ftr-450	1545	7	that	that	SCONJ
ftr-450	1545	8	all	all	DET
ftr-450	1545	9	pension	pension	NOUN
ftr-450	1545	10	planscwhether	planscwhether	NOUN
ftr-450	1545	11	defined	define	VERB
ftr-450	1545	12	contribution	contribution	NOUN
ftr-450	1545	13	or	or	CCONJ
ftr-450	1545	14	defined	define	VERB
ftr-450	1545	15	benefitcare	benefitcare	NOUN
ftr-450	1545	16	subject	subject	ADJ
ftr-450	1545	17	to	to	ADP
ftr-450	1545	18	the	the	DET
ftr-450	1545	19	irc	irc	NOUN
ftr-450	1545	20	'	'	PART
ftr-450	1545	21	4971	4971	NUM
ftr-450	1545	22	excise	excise	NOUN
ftr-450	1545	23	tax	tax	NOUN
ftr-450	1545	24	,	,	PUNCT
ftr-450	1545	25	if	if	SCONJ
ftr-450	1545	26	the	the	DET
ftr-450	1545	27	required	required	ADJ
ftr-450	1545	28	contributions	contribution	NOUN
ftr-450	1545	29	are	be	AUX
ftr-450	1545	30	not	not	PART
ftr-450	1545	31	made	make	VERB
ftr-450	1545	32	to	to	ADP
ftr-450	1545	33	the	the	DET
ftr-450	1545	34	plan	plan	NOUN
ftr-450	1545	35	.	.	PUNCT
ftr-450	1546	1	i	i	PRON
ftr-450	1546	2	d.	d.	PROPN
ftr-450	1546	3	the	the	DET
ftr-450	1546	4	excise	excise	NOUN
ftr-450	1546	5	tax	tax	NOUN
ftr-450	1546	6	is	be	AUX
ftr-450	1546	7	10	10	NUM
ftr-450	1546	8	%	%	NOUN
ftr-450	1546	9	of	of	ADP
ftr-450	1546	10	the	the	DET
ftr-450	1546	11	underfunded	underfunded	ADJ
ftr-450	1546	12	amount	amount	NOUN
ftr-450	1546	13	,	,	PUNCT
ftr-450	1546	14	and	and	CCONJ
ftr-450	1546	15	100	100	NUM
ftr-450	1546	16	%	%	NOUN
ftr-450	1546	17	of	of	ADP
ftr-450	1546	18	the	the	DET
ftr-450	1546	19	underfunded	underfunde	VERB
ftr-450	1546	20	amount	amount	NOUN
ftr-450	1546	21	if	if	SCONJ
ftr-450	1546	22	the	the	DET
ftr-450	1546	23	underfunding	underfunding	NOUN
ftr-450	1546	24	is	be	AUX
ftr-450	1546	25	not	not	PART
ftr-450	1546	26	timely	timely	ADV
ftr-450	1546	27	corrected	correct	VERB
ftr-450	1546	28	after	after	ADP
ftr-450	1546	29	notification	notification	NOUN
ftr-450	1546	30	by	by	ADP
ftr-450	1546	31	the	the	DET
ftr-450	1546	32	irs	irs	PROPN
ftr-450	1546	33	.	.	PUNCT
ftr-450	1547	1	i	i	PRON
ftr-450	1547	2	d.	d.	PROPN
ftr-450	1547	3	at	at	ADP
ftr-450	1547	4	605	605	NUM
ftr-450	1547	5	.	.	NOUN
ftr-450	1547	6	295	295	NUM
ftr-450	1547	7	.	.	PUNCT
ftr-450	1548	1	profit	profit	NOUN
ftr-450	1548	2	sharing	sharing	NOUN
ftr-450	1548	3	plans	plan	NOUN
ftr-450	1548	4	are	be	AUX
ftr-450	1548	5	permitted	permit	VERB
ftr-450	1548	6	to	to	PART
ftr-450	1548	7	make	make	VERB
ftr-450	1548	8	discretionary	discretionary	ADJ
ftr-450	1548	9	contributions	contribution	NOUN
ftr-450	1548	10	.	.	PUNCT
ftr-450	1549	1	stock	stock	NOUN
ftr-450	1549	2	bonus	bonus	NOUN
ftr-450	1549	3	plans	plan	NOUN
ftr-450	1549	4	,	,	PUNCT
ftr-450	1549	5	like	like	ADP
ftr-450	1549	6	profit	profit	NOUN
ftr-450	1549	7	sharing	sharing	NOUN
ftr-450	1549	8	plans	plan	NOUN
ftr-450	1549	9	,	,	PUNCT
ftr-450	1549	10	are	be	AUX
ftr-450	1549	11	also	also	ADV
ftr-450	1549	12	excluded	exclude	VERB
ftr-450	1549	13	from	from	ADP
ftr-450	1549	14	the	the	DET
ftr-450	1549	15	minimum	minimum	ADJ
ftr-450	1549	16	funding	funding	NOUN
ftr-450	1549	17	standards	standard	NOUN
ftr-450	1549	18	.	.	PUNCT
ftr-450	1550	1	674	674	NUM
ftr-450	1550	2	florida	florida	PROPN
ftr-450	1550	3	tax	tax	NOUN
ftr-450	1550	4	review	review	NOUN
ftr-450	1550	5	[	[	X
ftr-450	1550	6	vol	vol	NOUN
ftr-450	1550	7	.	.	PUNCT
ftr-450	1550	8	4:9	4:9	NUM
ftr-450	1551	1	the	the	DET
ftr-450	1551	2	retirement	retirement	NOUN
ftr-450	1551	3	income	income	NOUN
ftr-450	1551	4	security	security	NOUN
ftr-450	1551	5	of	of	ADP
ftr-450	1551	6	plan	plan	NOUN
ftr-450	1551	7	participants	participant	NOUN
ftr-450	1551	8	in	in	ADP
ftr-450	1551	9	defined	define	VERB
ftr-450	1551	10	contribution	contribution	NOUN
ftr-450	1551	11	plans	plan	NOUN
ftr-450	1551	12	than	than	ADP
ftr-450	1551	13	in	in	ADP
ftr-450	1551	14	defined	define	VERB
ftr-450	1551	15	benefit	benefit	NOUN
ftr-450	1551	16	plans	plan	NOUN
ftr-450	1551	17	,	,	PUNCT
ftr-450	1551	18	since	since	SCONJ
ftr-450	1551	19	neither	neither	CCONJ
ftr-450	1551	20	the	the	DET
ftr-450	1551	21	employer	employer	NOUN
ftr-450	1551	22	nor	nor	CCONJ
ftr-450	1551	23	the	the	DET
ftr-450	1551	24	pbgc	pbgc	PROPN
ftr-450	1551	25	is	be	AUX
ftr-450	1551	26	liable	liable	ADJ
ftr-450	1551	27	for	for	ADP
ftr-450	1551	28	the	the	DET
ftr-450	1551	29	shortfalls	shortfall	NOUN
ftr-450	1551	30	.	.	PUNCT
ftr-450	1552	1	even	even	ADV
ftr-450	1552	2	though	though	SCONJ
ftr-450	1552	3	the	the	DET
ftr-450	1552	4	funding	funding	NOUN
ftr-450	1552	5	rules	rule	NOUN
ftr-450	1552	6	do	do	AUX
ftr-450	1552	7	not	not	PART
ftr-450	1552	8	require	require	VERB
ftr-450	1552	9	it	it	PRON
ftr-450	1552	10	,	,	PUNCT
ftr-450	1552	11	employers	employer	NOUN
ftr-450	1552	12	who	who	PRON
ftr-450	1552	13	sponsor	sponsor	VERB
ftr-450	1552	14	defined	define	VERB
ftr-450	1552	15	contribution	contribution	NOUN
ftr-450	1552	16	plans	plan	NOUN
ftr-450	1552	17	frequently	frequently	ADV
ftr-450	1552	18	fund	fund	VERB
ftr-450	1552	19	toward	toward	ADP
ftr-450	1552	20	erisa	erisa	NOUN
ftr-450	1552	21	=	=	SYM
ftr-450	1552	22	s	s	PART
ftr-450	1552	23	maximum	maximum	ADJ
ftr-450	1552	24	permissible	permissible	ADJ
ftr-450	1552	25	amount	amount	NOUN
ftr-450	1552	26	because	because	SCONJ
ftr-450	1552	27	of	of	ADP
ftr-450	1552	28	other	other	ADJ
ftr-450	1552	29	considerations.296	considerations.296	NOUN
ftr-450	1552	30	when	when	SCONJ
ftr-450	1552	31	defined	define	VERB
ftr-450	1552	32	contribution	contribution	NOUN
ftr-450	1552	33	plans	plan	NOUN
ftr-450	1552	34	are	be	AUX
ftr-450	1552	35	funded	fund	VERB
ftr-450	1552	36	toward	toward	ADP
ftr-450	1552	37	specific	specific	ADJ
ftr-450	1552	38	income	income	NOUN
ftr-450	1552	39	replacement	replacement	NOUN
ftr-450	1552	40	goals	goal	NOUN
ftr-450	1552	41	,	,	PUNCT
ftr-450	1552	42	funding	funding	NOUN
ftr-450	1552	43	shortages	shortage	NOUN
ftr-450	1552	44	can	can	AUX
ftr-450	1552	45	occur	occur	VERB
ftr-450	1552	46	if	if	SCONJ
ftr-450	1552	47	insufficient	insufficient	ADJ
ftr-450	1552	48	contributions	contribution	NOUN
ftr-450	1552	49	are	be	AUX
ftr-450	1552	50	made	make	VERB
ftr-450	1552	51	.	.	PUNCT
ftr-450	1553	1	although	although	SCONJ
ftr-450	1553	2	the	the	DET
ftr-450	1553	3	funding	funding	NOUN
ftr-450	1553	4	rules	rule	VERB
ftr-450	1553	5	help	help	VERB
ftr-450	1553	6	to	to	PART
ftr-450	1553	7	prevent	prevent	VERB
ftr-450	1553	8	deficiencies	deficiency	NOUN
ftr-450	1553	9	attributable	attributable	ADJ
ftr-450	1553	10	to	to	ADP
ftr-450	1553	11	inadequate	inadequate	ADJ
ftr-450	1553	12	funding	funding	NOUN
ftr-450	1553	13	in	in	ADP
ftr-450	1553	14	defined	define	VERB
ftr-450	1553	15	benefit	benefit	NOUN
ftr-450	1553	16	plans	plan	NOUN
ftr-450	1553	17	,	,	PUNCT
ftr-450	1553	18	they	they	PRON
ftr-450	1553	19	do	do	VERB
ftr-450	1553	20	little	little	ADJ
ftr-450	1553	21	to	to	PART
ftr-450	1553	22	prevent	prevent	VERB
ftr-450	1553	23	deficiencies	deficiency	NOUN
ftr-450	1553	24	attributable	attributable	ADJ
ftr-450	1553	25	to	to	ADP
ftr-450	1553	26	inadequate	inadequate	ADJ
ftr-450	1553	27	funding	funding	NOUN
ftr-450	1553	28	in	in	ADP
ftr-450	1553	29	defined	define	VERB
ftr-450	1553	30	contribution	contribution	NOUN
ftr-450	1553	31	plans.297	plans.297	NOUN
ftr-450	1553	32	for	for	ADP
ftr-450	1553	33	defined	define	VERB
ftr-450	1553	34	contribution	contribution	NOUN
ftr-450	1553	35	plans	plan	NOUN
ftr-450	1553	36	,	,	PUNCT
ftr-450	1553	37	the	the	DET
ftr-450	1553	38	funding	funding	NOUN
ftr-450	1553	39	rules	rule	NOUN
ftr-450	1553	40	require	require	VERB
ftr-450	1553	41	only	only	ADV
ftr-450	1553	42	that	that	SCONJ
ftr-450	1553	43	plans	plan	NOUN
ftr-450	1553	44	annually	annually	ADV
ftr-450	1553	45	contribute	contribute	VERB
ftr-450	1553	46	amounts	amount	NOUN
ftr-450	1553	47	specified	specify	VERB
ftr-450	1553	48	by	by	ADP
ftr-450	1553	49	the	the	DET
ftr-450	1553	50	plan	plan	NOUN
ftr-450	1553	51	=	=	SYM
ftr-450	1553	52	s	s	PART
ftr-450	1553	53	contribution	contribution	NOUN
ftr-450	1553	54	formula.298	formula.298	NOUN
ftr-450	1553	55	thus	thus	ADV
ftr-450	1553	56	,	,	PUNCT
ftr-450	1553	57	in	in	ADP
ftr-450	1553	58	addition	addition	NOUN
ftr-450	1553	59	to	to	ADP
ftr-450	1553	60	inadequate	inadequate	ADJ
ftr-450	1553	61	fiduciary	fiduciary	ADJ
ftr-450	1553	62	rules	rule	NOUN
ftr-450	1553	63	and	and	CCONJ
ftr-450	1553	64	the	the	DET
ftr-450	1553	65	absence	absence	NOUN
ftr-450	1553	66	of	of	ADP
ftr-450	1553	67	insurance	insurance	NOUN
ftr-450	1553	68	protection	protection	NOUN
ftr-450	1553	69	,	,	PUNCT
ftr-450	1553	70	inadequate	inadequate	ADJ
ftr-450	1553	71	funding	funding	NOUN
ftr-450	1553	72	rules	rule	NOUN
ftr-450	1553	73	are	be	AUX
ftr-450	1553	74	another	another	DET
ftr-450	1553	75	reason	reason	NOUN
ftr-450	1553	76	defined	define	VERB
ftr-450	1553	77	contribution	contribution	NOUN
ftr-450	1553	78	plan	plan	NOUN
ftr-450	1553	79	participants	participant	NOUN
ftr-450	1553	80	may	may	AUX
ftr-450	1553	81	not	not	PART
ftr-450	1553	82	receive	receive	VERB
ftr-450	1553	83	their	their	PRON
ftr-450	1553	84	expected	expect	VERB
ftr-450	1553	85	retirement	retirement	NOUN
ftr-450	1553	86	benefits	benefit	NOUN
ftr-450	1553	87	.	.	PUNCT
ftr-450	1554	1	b.	b.	PROPN
ftr-450	1554	2	minimum	minimum	NOUN
ftr-450	1554	3	funding	funding	NOUN
ftr-450	1554	4	standards	standard	NOUN
ftr-450	1554	5	and	and	CCONJ
ftr-450	1554	6	past	past	ADJ
ftr-450	1554	7	service	service	NOUN
ftr-450	1554	8	credits	credit	NOUN
ftr-450	1554	9	as	as	SCONJ
ftr-450	1554	10	described	describe	VERB
ftr-450	1554	11	in	in	ADP
ftr-450	1554	12	part	part	NOUN
ftr-450	1554	13	iii	iii	NOUN
ftr-450	1554	14	,	,	PUNCT
ftr-450	1554	15	when	when	SCONJ
ftr-450	1554	16	a	a	DET
ftr-450	1554	17	plan	plan	NOUN
ftr-450	1554	18	is	be	AUX
ftr-450	1554	19	established	establish	VERB
ftr-450	1554	20	,	,	PUNCT
ftr-450	1554	21	a	a	DET
ftr-450	1554	22	participant	participant	NOUN
ftr-450	1554	23	's	's	PART
ftr-450	1554	24	expected	expect	VERB
ftr-450	1554	25	retirement	retirement	NOUN
ftr-450	1554	26	benefit	benefit	NOUN
ftr-450	1554	27	consists	consist	VERB
ftr-450	1554	28	of	of	ADP
ftr-450	1554	29	two	two	NUM
ftr-450	1554	30	parts	part	NOUN
ftr-450	1554	31	:	:	PUNCT
ftr-450	1554	32	the	the	DET
ftr-450	1554	33	portion	portion	NOUN
ftr-450	1554	34	attributable	attributable	ADJ
ftr-450	1554	35	to	to	ADP
ftr-450	1554	36	future	future	ADJ
ftr-450	1554	37	earnings	earning	NOUN
ftr-450	1554	38	and	and	CCONJ
ftr-450	1554	39	the	the	DET
ftr-450	1554	40	portion	portion	NOUN
ftr-450	1554	41	attributable	attributable	ADJ
ftr-450	1554	42	to	to	ADP
ftr-450	1554	43	past	past	ADJ
ftr-450	1554	44	earnings.299	earnings.299	NOUN
ftr-450	1554	45	while	while	SCONJ
ftr-450	1554	46	it	it	PRON
ftr-450	1554	47	is	be	AUX
ftr-450	1554	48	the	the	DET
ftr-450	1554	49	entire	entire	ADJ
ftr-450	1554	50	retirement	retirement	NOUN
ftr-450	1554	51	benefit	benefit	NOUN
ftr-450	1554	52	that	that	PRON
ftr-450	1554	53	the	the	DET
ftr-450	1554	54	participant	participant	NOUN
ftr-450	1554	55	ultimately	ultimately	ADV
ftr-450	1554	56	relies	rely	VERB
ftr-450	1554	57	upon	upon	SCONJ
ftr-450	1554	58	,	,	PUNCT
ftr-450	1554	59	the	the	DET
ftr-450	1554	60	two	two	NUM
ftr-450	1554	61	portions	portion	NOUN
ftr-450	1554	62	of	of	ADP
ftr-450	1554	63	the	the	DET
ftr-450	1554	64	retirement	retirement	NOUN
ftr-450	1554	65	benefit	benefit	NOUN
ftr-450	1554	66	describe	describe	VERB
ftr-450	1554	67	conceptually	conceptually	ADV
ftr-450	1554	68	distinct	distinct	ADJ
ftr-450	1554	69	benefits	benefit	NOUN
ftr-450	1554	70	.	.	PUNCT
ftr-450	1555	1	consequently	consequently	ADV
ftr-450	1555	2	,	,	PUNCT
ftr-450	1555	3	they	they	PRON
ftr-450	1555	4	are	be	AUX
ftr-450	1555	5	treated	treat	VERB
ftr-450	1555	6	very	very	ADV
ftr-450	1555	7	differently	differently	ADV
ftr-450	1555	8	for	for	ADP
ftr-450	1555	9	funding	funding	NOUN
ftr-450	1555	10	purposes	purpose	NOUN
ftr-450	1555	11	.	.	PUNCT
ftr-450	1556	1	retirement	retirement	NOUN
ftr-450	1556	2	benefits	benefit	NOUN
ftr-450	1556	3	are	be	AUX
ftr-450	1556	4	deferred	defer	VERB
ftr-450	1556	5	compensation	compensation	NOUN
ftr-450	1556	6	.	.	PUNCT
ftr-450	1557	1	the	the	DET
ftr-450	1557	2	benefits	benefit	NOUN
ftr-450	1557	3	are	be	AUX
ftr-450	1557	4	earned	earn	VERB
ftr-450	1557	5	during	during	ADP
ftr-450	1557	6	employment	employment	NOUN
ftr-450	1557	7	,	,	PUNCT
ftr-450	1557	8	but	but	CCONJ
ftr-450	1557	9	paid	pay	VERB
ftr-450	1557	10	during	during	ADP
ftr-450	1557	11	retirement.300	retirement.300	NUM
ftr-450	1557	12	when	when	SCONJ
ftr-450	1557	13	a	a	DET
ftr-450	1557	14	plan	plan	NOUN
ftr-450	1557	15	is	be	AUX
ftr-450	1557	16	newly	newly	ADV
ftr-450	1557	17	established	establish	VERB
ftr-450	1557	18	,	,	PUNCT
ftr-450	1557	19	the	the	DET
ftr-450	1557	20	portion	portion	NOUN
ftr-450	1557	21	of	of	ADP
ftr-450	1557	22	the	the	DET
ftr-450	1557	23	expected	expect	VERB
ftr-450	1557	24	retirement	retirement	NOUN
ftr-450	1557	25	benefit	benefit	NOUN
ftr-450	1557	26	attributable	attributable	ADJ
ftr-450	1557	27	to	to	ADP
ftr-450	1557	28	future	future	ADJ
ftr-450	1557	29	years	year	NOUN
ftr-450	1557	30	presumably	presumably	ADV
ftr-450	1557	31	will	will	AUX
ftr-450	1557	32	be	be	AUX
ftr-450	1557	33	funded	fund	VERB
ftr-450	1557	34	by	by	ADP
ftr-450	1557	35	a	a	DET
ftr-450	1557	36	reduction	reduction	NOUN
ftr-450	1557	37	in	in	ADP
ftr-450	1557	38	current	current	ADJ
ftr-450	1557	39	wages	wage	NOUN
ftr-450	1557	40	.	.	PUNCT
ftr-450	1558	1	for	for	ADP
ftr-450	1558	2	example	example	NOUN
ftr-450	1558	3	,	,	PUNCT
ftr-450	1558	4	if	if	SCONJ
ftr-450	1558	5	a	a	DET
ftr-450	1558	6	retirement	retirement	NOUN
ftr-450	1558	7	plan	plan	NOUN
ftr-450	1558	8	provides	provide	VERB
ftr-450	1558	9	an	an	DET
ftr-450	1558	10	annual	annual	ADJ
ftr-450	1558	11	contribution	contribution	NOUN
ftr-450	1558	12	of	of	ADP
ftr-450	1558	13	10	10	NUM
ftr-450	1558	14	%	%	NOUN
ftr-450	1558	15	of	of	ADP
ftr-450	1558	16	compensation	compensation	NOUN
ftr-450	1558	17	and	and	CCONJ
ftr-450	1558	18	a	a	DET
ftr-450	1558	19	participant	participant	NOUN
ftr-450	1558	20	earns	earn	VERB
ftr-450	1558	21	$	$	SYM
ftr-450	1558	22	50,000	50,000	NUM
ftr-450	1558	23	,	,	PUNCT
ftr-450	1558	24	the	the	DET
ftr-450	1558	25	participant	participant	NOUN
ftr-450	1558	26	will	will	AUX
ftr-450	1558	27	receive	receive	VERB
ftr-450	1558	28	a	a	DET
ftr-450	1558	29	296	296	NUM
ftr-450	1558	30	.	.	PUNCT
ftr-450	1559	1	irc	irc	VERB
ftr-450	1559	2	''	''	PUNCT
ftr-450	1559	3	404	404	NUM
ftr-450	1559	4	.	.	PUNCT
ftr-450	1560	1	297	297	NUM
ftr-450	1560	2	.	.	PUNCT
ftr-450	1561	1	however	however	ADV
ftr-450	1561	2	,	,	PUNCT
ftr-450	1561	3	most	most	ADV
ftr-450	1561	4	defined	define	VERB
ftr-450	1561	5	contribution	contribution	NOUN
ftr-450	1561	6	plans	plan	NOUN
ftr-450	1561	7	are	be	AUX
ftr-450	1561	8	profit	profit	NOUN
ftr-450	1561	9	-	-	PUNCT
ftr-450	1561	10	sharing	sharing	NOUN
ftr-450	1561	11	which	which	PRON
ftr-450	1561	12	are	be	AUX
ftr-450	1561	13	not	not	PART
ftr-450	1561	14	subject	subject	ADJ
ftr-450	1561	15	to	to	ADP
ftr-450	1561	16	the	the	DET
ftr-450	1561	17	minimum	minimum	ADJ
ftr-450	1561	18	funding	funding	NOUN
ftr-450	1561	19	standards	standard	NOUN
ftr-450	1561	20	at	at	ADV
ftr-450	1561	21	all	all	ADV
ftr-450	1561	22	.	.	PUNCT
ftr-450	1562	1	see	see	VERB
ftr-450	1562	2	supra	supra	PROPN
ftr-450	1562	3	note	note	PROPN
ftr-450	1562	4	34	34	NUM
ftr-450	1562	5	,	,	PUNCT
ftr-450	1562	6	infra	infra	NOUN
ftr-450	1562	7	note	note	VERB
ftr-450	1562	8	310	310	NUM
ftr-450	1562	9	and	and	CCONJ
ftr-450	1562	10	accompanying	accompany	VERB
ftr-450	1562	11	text	text	NOUN
ftr-450	1562	12	.	.	PUNCT
ftr-450	1563	1	298	298	NUM
ftr-450	1563	2	.	.	PUNCT
ftr-450	1564	1	the	the	DET
ftr-450	1564	2	funding	funding	NOUN
ftr-450	1564	3	rules	rule	NOUN
ftr-450	1564	4	have	have	VERB
ftr-450	1564	5	limited	limit	VERB
ftr-450	1564	6	application	application	NOUN
ftr-450	1564	7	to	to	ADP
ftr-450	1564	8	money	money	NOUN
ftr-450	1564	9	purchase	purchase	NOUN
ftr-450	1564	10	plans	plan	NOUN
ftr-450	1564	11	and	and	CCONJ
ftr-450	1564	12	target	target	VERB
ftr-450	1564	13	benefit	benefit	NOUN
ftr-450	1564	14	plans	plan	NOUN
ftr-450	1564	15	.	.	PUNCT
ftr-450	1565	1	the	the	DET
ftr-450	1565	2	rules	rule	NOUN
ftr-450	1565	3	have	have	VERB
ftr-450	1565	4	no	no	DET
ftr-450	1565	5	applicability	applicability	NOUN
ftr-450	1565	6	to	to	PART
ftr-450	1565	7	profit	profit	NOUN
ftr-450	1565	8	sharing	sharing	NOUN
ftr-450	1565	9	plans	plan	NOUN
ftr-450	1565	10	.	.	PUNCT
ftr-450	1566	1	see	see	VERB
ftr-450	1566	2	canan	canan	PROPN
ftr-450	1566	3	,	,	PUNCT
ftr-450	1566	4	supra	supra	PROPN
ftr-450	1566	5	note	note	PROPN
ftr-450	1566	6	30	30	NUM
ftr-450	1566	7	,	,	PUNCT
ftr-450	1566	8	at	at	ADP
ftr-450	1566	9	606	606	NUM
ftr-450	1566	10	.	.	PUNCT
ftr-450	1567	1	299	299	NUM
ftr-450	1567	2	.	.	PUNCT
ftr-450	1568	1	past	past	ADJ
ftr-450	1568	2	service	service	NOUN
ftr-450	1568	3	liability	liability	NOUN
ftr-450	1568	4	occurs	occur	VERB
ftr-450	1568	5	when	when	SCONJ
ftr-450	1568	6	a	a	DET
ftr-450	1568	7	retirement	retirement	NOUN
ftr-450	1568	8	plan	plan	NOUN
ftr-450	1568	9	provides	provide	VERB
ftr-450	1568	10	a	a	DET
ftr-450	1568	11	benefit	benefit	NOUN
ftr-450	1568	12	for	for	ADP
ftr-450	1568	13	service	service	NOUN
ftr-450	1568	14	before	before	ADP
ftr-450	1568	15	the	the	DET
ftr-450	1568	16	establishment	establishment	NOUN
ftr-450	1568	17	of	of	ADP
ftr-450	1568	18	the	the	DET
ftr-450	1568	19	plan	plan	NOUN
ftr-450	1568	20	or	or	CCONJ
ftr-450	1568	21	provides	provide	VERB
ftr-450	1568	22	for	for	ADP
ftr-450	1568	23	retroactive	retroactive	ADJ
ftr-450	1568	24	benefit	benefit	NOUN
ftr-450	1568	25	increases	increase	NOUN
ftr-450	1568	26	.	.	PUNCT
ftr-450	1569	1	see	see	VERB
ftr-450	1569	2	supra	supra	PROPN
ftr-450	1569	3	part	part	NOUN
ftr-450	1569	4	iii.b	iii.b	PROPN
ftr-450	1569	5	.	.	PUNCT
ftr-450	1570	1	300	300	NUM
ftr-450	1570	2	.	.	PUNCT
ftr-450	1571	1	this	this	PRON
ftr-450	1571	2	acommonly	acommonly	ADV
ftr-450	1571	3	accepted	accept	VERB
ftr-450	1571	4	modern	modern	ADJ
ftr-450	1571	5	account	account	NOUN
ftr-450	1571	6	of	of	ADP
ftr-450	1571	7	pension	pension	NOUN
ftr-450	1571	8	obligations@	obligations@	NOUN
ftr-450	1571	9	is	be	AUX
ftr-450	1571	10	referred	refer	VERB
ftr-450	1571	11	to	to	ADP
ftr-450	1571	12	as	as	ADP
ftr-450	1571	13	the	the	DET
ftr-450	1571	14	deferred	deferred	ADJ
ftr-450	1571	15	wage	wage	NOUN
ftr-450	1571	16	theory	theory	NOUN
ftr-450	1571	17	.	.	PUNCT
ftr-450	1572	1	see	see	VERB
ftr-450	1572	2	langbein	langbein	ADJ
ftr-450	1572	3	&	&	CCONJ
ftr-450	1572	4	wolk	wolk	NOUN
ftr-450	1572	5	,	,	PUNCT
ftr-450	1572	6	supra	supra	PROPN
ftr-450	1572	7	note	note	NOUN
ftr-450	1572	8	5	5	NUM
ftr-450	1572	9	,	,	PUNCT
ftr-450	1572	10	at	at	ADP
ftr-450	1572	11	16	16	NUM
ftr-450	1572	12	.	.	PUNCT
ftr-450	1572	13	2000	2000	NUM
ftr-450	1572	14	]	]	PUNCT
ftr-450	1573	1	rethinking	rethink	VERB
ftr-450	1573	2	the	the	DET
ftr-450	1573	3	risk	risk	NOUN
ftr-450	1573	4	of	of	ADP
ftr-450	1573	5	defined	define	VERB
ftr-450	1573	6	contribution	contribution	NOUN
ftr-450	1573	7	plans	plan	VERB
ftr-450	1573	8	675	675	NUM
ftr-450	1573	9	plan	plan	NOUN
ftr-450	1573	10	contribution	contribution	NOUN
ftr-450	1573	11	of	of	ADP
ftr-450	1573	12	$	$	SYM
ftr-450	1573	13	5,000.301	5,000.301	NUM
ftr-450	1573	14	in	in	ADP
ftr-450	1573	15	that	that	DET
ftr-450	1573	16	same	same	ADJ
ftr-450	1573	17	year	year	NOUN
ftr-450	1573	18	the	the	DET
ftr-450	1573	19	employee	employee	NOUN
ftr-450	1573	20	=	=	SYM
ftr-450	1573	21	s	s	PART
ftr-450	1573	22	wages	wage	NOUN
ftr-450	1573	23	would	would	AUX
ftr-450	1573	24	be	be	AUX
ftr-450	1573	25	reduced	reduce	VERB
ftr-450	1573	26	by	by	ADP
ftr-450	1573	27	a	a	DET
ftr-450	1573	28	corresponding	correspond	VERB
ftr-450	1573	29	amount.302	amount.302	NOUN
ftr-450	1573	30	if	if	SCONJ
ftr-450	1573	31	the	the	DET
ftr-450	1573	32	plan	plan	NOUN
ftr-450	1573	33	were	be	AUX
ftr-450	1573	34	to	to	PART
ftr-450	1573	35	terminate	terminate	VERB
ftr-450	1573	36	the	the	DET
ftr-450	1573	37	next	next	ADJ
ftr-450	1573	38	year	year	NOUN
ftr-450	1573	39	,	,	PUNCT
ftr-450	1573	40	theoretically	theoretically	ADV
ftr-450	1573	41	,	,	PUNCT
ftr-450	1573	42	the	the	DET
ftr-450	1573	43	employee	employee	NOUN
ftr-450	1573	44	=	=	SYM
ftr-450	1573	45	s	s	PART
ftr-450	1573	46	wages	wage	NOUN
ftr-450	1573	47	should	should	AUX
ftr-450	1573	48	increase.303	increase.303	VERB
ftr-450	1573	49	from	from	ADP
ftr-450	1573	50	the	the	DET
ftr-450	1573	51	additional	additional	ADJ
ftr-450	1573	52	compensation	compensation	NOUN
ftr-450	1573	53	,	,	PUNCT
ftr-450	1573	54	the	the	DET
ftr-450	1573	55	employee	employee	NOUN
ftr-450	1573	56	would	would	AUX
ftr-450	1573	57	be	be	AUX
ftr-450	1573	58	able	able	ADJ
ftr-450	1573	59	to	to	PART
ftr-450	1573	60	increase	increase	VERB
ftr-450	1573	61	personal	personal	ADJ
ftr-450	1573	62	savings	saving	NOUN
ftr-450	1573	63	to	to	PART
ftr-450	1573	64	offset	offset	VERB
ftr-450	1573	65	any	any	DET
ftr-450	1573	66	reduction	reduction	NOUN
ftr-450	1573	67	in	in	ADP
ftr-450	1573	68	the	the	DET
ftr-450	1573	69	expected	expect	VERB
ftr-450	1573	70	retirement	retirement	NOUN
ftr-450	1573	71	benefit	benefit	NOUN
ftr-450	1573	72	that	that	PRON
ftr-450	1573	73	resulted	result	VERB
ftr-450	1573	74	from	from	ADP
ftr-450	1573	75	the	the	DET
ftr-450	1573	76	plan	plan	NOUN
ftr-450	1574	1	=	=	SYM
ftr-450	1574	2	s	s	PART
ftr-450	1574	3	premature	premature	ADJ
ftr-450	1574	4	termination	termination	NOUN
ftr-450	1574	5	.	.	PUNCT
ftr-450	1575	1	therefore	therefore	ADV
ftr-450	1575	2	,	,	PUNCT
ftr-450	1575	3	because	because	SCONJ
ftr-450	1575	4	there	there	PRON
ftr-450	1575	5	is	be	VERB
ftr-450	1575	6	a	a	DET
ftr-450	1575	7	corresponding	corresponding	ADJ
ftr-450	1575	8	increase	increase	NOUN
ftr-450	1575	9	in	in	ADP
ftr-450	1575	10	current	current	ADJ
ftr-450	1575	11	wages	wage	NOUN
ftr-450	1575	12	which	which	PRON
ftr-450	1575	13	allows	allow	VERB
ftr-450	1575	14	increased	increase	VERB
ftr-450	1575	15	personal	personal	ADJ
ftr-450	1575	16	savings	saving	NOUN
ftr-450	1575	17	,	,	PUNCT
ftr-450	1575	18	participants	participant	NOUN
ftr-450	1575	19	could	could	AUX
ftr-450	1575	20	have	have	VERB
ftr-450	1575	21	no	no	DET
ftr-450	1575	22	reasonable	reasonable	ADJ
ftr-450	1575	23	reliance	reliance	NOUN
ftr-450	1575	24	on	on	ADP
ftr-450	1575	25	their	their	PRON
ftr-450	1575	26	expected	expect	VERB
ftr-450	1575	27	benefits	benefit	NOUN
ftr-450	1575	28	to	to	ADP
ftr-450	1575	29	the	the	DET
ftr-450	1575	30	extent	extent	NOUN
ftr-450	1575	31	that	that	SCONJ
ftr-450	1575	32	they	they	PRON
ftr-450	1575	33	are	be	AUX
ftr-450	1575	34	attributable	attributable	ADJ
ftr-450	1575	35	to	to	ADP
ftr-450	1575	36	future	future	ADJ
ftr-450	1575	37	earnings	earning	NOUN
ftr-450	1575	38	.	.	PUNCT
ftr-450	1576	1	by	by	ADP
ftr-450	1576	2	contrast	contrast	NOUN
ftr-450	1576	3	,	,	PUNCT
ftr-450	1576	4	however	however	ADV
ftr-450	1576	5	,	,	PUNCT
ftr-450	1576	6	if	if	SCONJ
ftr-450	1576	7	one	one	PRON
ftr-450	1576	8	believes	believe	VERB
ftr-450	1576	9	that	that	SCONJ
ftr-450	1576	10	past	past	ADJ
ftr-450	1576	11	service	service	NOUN
ftr-450	1576	12	benefits	benefit	NOUN
ftr-450	1576	13	are	be	AUX
ftr-450	1576	14	entirely	entirely	ADV
ftr-450	1576	15	related	relate	VERB
ftr-450	1576	16	to	to	ADP
ftr-450	1576	17	past	past	ADJ
ftr-450	1576	18	periods	period	NOUN
ftr-450	1576	19	of	of	ADP
ftr-450	1576	20	service	service	NOUN
ftr-450	1576	21	,	,	PUNCT
ftr-450	1576	22	theoretically	theoretically	ADV
ftr-450	1576	23	,	,	PUNCT
ftr-450	1576	24	compensation	compensation	NOUN
ftr-450	1576	25	from	from	ADP
ftr-450	1576	26	previous	previous	ADJ
ftr-450	1576	27	periods	period	NOUN
ftr-450	1576	28	would	would	AUX
ftr-450	1576	29	have	have	AUX
ftr-450	1576	30	already	already	ADV
ftr-450	1576	31	been	be	AUX
ftr-450	1576	32	cut	cut	VERB
ftr-450	1576	33	,	,	PUNCT
ftr-450	1576	34	in	in	ADP
ftr-450	1576	35	order	order	NOUN
ftr-450	1576	36	to	to	PART
ftr-450	1576	37	fund	fund	VERB
ftr-450	1576	38	the	the	DET
ftr-450	1576	39	benefit	benefit	NOUN
ftr-450	1576	40	attributable	attributable	ADJ
ftr-450	1576	41	to	to	ADP
ftr-450	1576	42	past	past	ADJ
ftr-450	1576	43	service	service	NOUN
ftr-450	1576	44	.	.	PUNCT
ftr-450	1577	1	consequently	consequently	ADV
ftr-450	1577	2	,	,	PUNCT
ftr-450	1577	3	if	if	SCONJ
ftr-450	1577	4	the	the	DET
ftr-450	1577	5	plan	plan	NOUN
ftr-450	1577	6	terminates	terminate	VERB
ftr-450	1577	7	,	,	PUNCT
ftr-450	1577	8	to	to	ADP
ftr-450	1577	9	the	the	DET
ftr-450	1577	10	extent	extent	NOUN
ftr-450	1577	11	that	that	SCONJ
ftr-450	1577	12	past	past	ADJ
ftr-450	1577	13	service	service	NOUN
ftr-450	1577	14	benefits	benefit	NOUN
ftr-450	1577	15	have	have	AUX
ftr-450	1577	16	not	not	PART
ftr-450	1577	17	been	be	AUX
ftr-450	1577	18	funded	fund	VERB
ftr-450	1577	19	,	,	PUNCT
ftr-450	1577	20	a	a	DET
ftr-450	1577	21	participant	participant	NOUN
ftr-450	1577	22	=	=	SYM
ftr-450	1577	23	s	s	NOUN
ftr-450	1577	24	current	current	ADJ
ftr-450	1577	25	wages	wage	NOUN
ftr-450	1577	26	would	would	AUX
ftr-450	1577	27	not	not	PART
ftr-450	1577	28	increase.304	increase.304	VERB
ftr-450	1577	29	the	the	DET
ftr-450	1577	30	participant	participant	NOUN
ftr-450	1577	31	,	,	PUNCT
ftr-450	1577	32	therefore	therefore	ADV
ftr-450	1577	33	,	,	PUNCT
ftr-450	1577	34	may	may	AUX
ftr-450	1577	35	be	be	AUX
ftr-450	1577	36	unable	unable	ADJ
ftr-450	1577	37	to	to	PART
ftr-450	1577	38	increase	increase	VERB
ftr-450	1577	39	personal	personal	ADJ
ftr-450	1577	40	savings	saving	NOUN
ftr-450	1577	41	to	to	PART
ftr-450	1577	42	offset	offset	VERB
ftr-450	1577	43	the	the	DET
ftr-450	1577	44	reduction	reduction	NOUN
ftr-450	1577	45	in	in	ADP
ftr-450	1577	46	the	the	DET
ftr-450	1577	47	expected	expect	VERB
ftr-450	1577	48	retirement	retirement	NOUN
ftr-450	1577	49	benefit	benefit	NOUN
ftr-450	1577	50	.	.	PUNCT
ftr-450	1578	1	this	this	DET
ftr-450	1578	2	result	result	NOUN
ftr-450	1578	3	suggests	suggest	VERB
ftr-450	1578	4	that	that	SCONJ
ftr-450	1578	5	it	it	PRON
ftr-450	1578	6	is	be	AUX
ftr-450	1578	7	reasonable	reasonable	ADJ
ftr-450	1578	8	for	for	SCONJ
ftr-450	1578	9	the	the	DET
ftr-450	1578	10	participant	participant	NOUN
ftr-450	1578	11	to	to	PART
ftr-450	1578	12	rely	rely	VERB
ftr-450	1578	13	on	on	ADP
ftr-450	1578	14	the	the	DET
ftr-450	1578	15	portion	portion	NOUN
ftr-450	1578	16	of	of	ADP
ftr-450	1578	17	the	the	DET
ftr-450	1578	18	expected	expect	VERB
ftr-450	1578	19	retirement	retirement	NOUN
ftr-450	1578	20	benefit	benefit	NOUN
ftr-450	1578	21	attributable	attributable	ADJ
ftr-450	1578	22	to	to	ADP
ftr-450	1578	23	past	past	ADJ
ftr-450	1578	24	service	service	NOUN
ftr-450	1578	25	since	since	SCONJ
ftr-450	1578	26	there	there	PRON
ftr-450	1578	27	is	be	VERB
ftr-450	1578	28	neither	neither	CCONJ
ftr-450	1578	29	a	a	DET
ftr-450	1578	30	corresponding	correspond	VERB
ftr-450	1578	31	wage	wage	NOUN
ftr-450	1578	32	increase	increase	NOUN
ftr-450	1578	33	,	,	PUNCT
ftr-450	1578	34	nor	nor	CCONJ
ftr-450	1578	35	sufficient	sufficient	ADJ
ftr-450	1578	36	time	time	NOUN
ftr-450	1578	37	to	to	PART
ftr-450	1578	38	offset	offset	VERB
ftr-450	1578	39	a	a	DET
ftr-450	1578	40	reduction	reduction	NOUN
ftr-450	1578	41	in	in	ADP
ftr-450	1578	42	the	the	DET
ftr-450	1578	43	expected	expect	VERB
ftr-450	1578	44	retirement	retirement	NOUN
ftr-450	1578	45	benefit.305	benefit.305	PROPN
ftr-450	1578	46	when	when	SCONJ
ftr-450	1578	47	a	a	DET
ftr-450	1578	48	newly	newly	ADV
ftr-450	1578	49	established	establish	VERB
ftr-450	1578	50	plan	plan	NOUN
ftr-450	1578	51	gives	give	VERB
ftr-450	1578	52	credit	credit	NOUN
ftr-450	1578	53	for	for	ADP
ftr-450	1578	54	past	past	ADJ
ftr-450	1578	55	service	service	NOUN
ftr-450	1578	56	,	,	PUNCT
ftr-450	1578	57	the	the	DET
ftr-450	1578	58	plan	plan	NOUN
ftr-450	1578	59	has	have	VERB
ftr-450	1578	60	an	an	DET
ftr-450	1578	61	unfunded	unfunded	ADJ
ftr-450	1578	62	initial	initial	ADJ
ftr-450	1578	63	past	past	ADJ
ftr-450	1578	64	service	service	NOUN
ftr-450	1578	65	liability	liability	NOUN
ftr-450	1578	66	because	because	SCONJ
ftr-450	1578	67	the	the	DET
ftr-450	1578	68	plan	plan	NOUN
ftr-450	1578	69	has	have	VERB
ftr-450	1578	70	liabilities	liability	NOUN
ftr-450	1578	71	for	for	ADP
ftr-450	1578	72	prior	prior	ADJ
ftr-450	1578	73	years	year	NOUN
ftr-450	1578	74	of	of	ADP
ftr-450	1578	75	service	service	NOUN
ftr-450	1578	76	,	,	PUNCT
ftr-450	1578	77	but	but	CCONJ
ftr-450	1578	78	no	no	PRON
ftr-450	1578	79	assets.306	assets.306	NOUN
ftr-450	1578	80	these	these	DET
ftr-450	1578	81	liabilities	liability	NOUN
ftr-450	1578	82	are	be	AUX
ftr-450	1578	83	generally	generally	ADV
ftr-450	1578	84	funded	fund	VERB
ftr-450	1578	85	over	over	ADP
ftr-450	1578	86	a	a	DET
ftr-450	1578	87	period	period	NOUN
ftr-450	1578	88	of	of	ADP
ftr-450	1578	89	thirty	thirty	NUM
ftr-450	1578	90	years.307	years.307	NUM
ftr-450	1578	91	it	it	PRON
ftr-450	1578	92	is	be	AUX
ftr-450	1578	93	unlikely	unlikely	ADJ
ftr-450	1578	94	that	that	SCONJ
ftr-450	1578	95	such	such	DET
ftr-450	1578	96	a	a	DET
ftr-450	1578	97	plan	plan	NOUN
ftr-450	1578	98	will	will	AUX
ftr-450	1578	99	ever	ever	ADV
ftr-450	1578	100	be	be	AUX
ftr-450	1578	101	fully	fully	ADV
ftr-450	1578	102	funded	fund	VERB
ftr-450	1578	103	,	,	PUNCT
ftr-450	1578	104	however	however	ADV
ftr-450	1578	105	,	,	PUNCT
ftr-450	1578	106	because	because	SCONJ
ftr-450	1578	107	ongoing	ongoing	ADJ
ftr-450	1578	108	plans	plan	NOUN
ftr-450	1578	109	typically	typically	ADV
ftr-450	1578	110	fund	fund	VERB
ftr-450	1578	111	not	not	PART
ftr-450	1578	112	only	only	ADV
ftr-450	1578	113	the	the	DET
ftr-450	1578	114	initial	initial	ADJ
ftr-450	1578	115	301	301	NUM
ftr-450	1578	116	.	.	PUNCT
ftr-450	1579	1	interest	interest	NOUN
ftr-450	1579	2	is	be	AUX
ftr-450	1579	3	not	not	PART
ftr-450	1579	4	accounted	account	VERB
ftr-450	1579	5	for	for	ADP
ftr-450	1579	6	.	.	PROPN
ftr-450	1580	1	302	302	NUM
ftr-450	1580	2	.	.	PUNCT
ftr-450	1581	1	there	there	PRON
ftr-450	1581	2	are	be	VERB
ftr-450	1581	3	numerous	numerous	ADJ
ftr-450	1581	4	theories	theory	NOUN
ftr-450	1581	5	as	as	ADP
ftr-450	1581	6	to	to	ADP
ftr-450	1581	7	the	the	DET
ftr-450	1581	8	benefits=	benefits=	NUM
ftr-450	1581	9	impact	impact	NOUN
ftr-450	1581	10	on	on	ADP
ftr-450	1581	11	compensation	compensation	NOUN
ftr-450	1581	12	.	.	PUNCT
ftr-450	1582	1	see	see	VERB
ftr-450	1582	2	veal	veal	NOUN
ftr-450	1582	3	&	&	CCONJ
ftr-450	1582	4	mackiewicz	mackiewicz	NOUN
ftr-450	1582	5	,	,	PUNCT
ftr-450	1582	6	supra	supra	PROPN
ftr-450	1582	7	note	note	NOUN
ftr-450	1582	8	137	137	NUM
ftr-450	1582	9	,	,	PUNCT
ftr-450	1582	10	at	at	ADP
ftr-450	1582	11	'	'	PUNCT
ftr-450	1582	12	12.1.1	12.1.1	NOUN
ftr-450	1582	13	,	,	PUNCT
ftr-450	1582	14	at	at	ADP
ftr-450	1582	15	205	205	NUM
ftr-450	1582	16	.	.	PUNCT
ftr-450	1582	17	303	303	NUM
ftr-450	1582	18	.	.	PUNCT
ftr-450	1583	1	there	there	PRON
ftr-450	1583	2	is	be	VERB
ftr-450	1583	3	no	no	DET
ftr-450	1583	4	adjustment	adjustment	NOUN
ftr-450	1583	5	for	for	ADP
ftr-450	1583	6	interest	interest	NOUN
ftr-450	1583	7	and	and	CCONJ
ftr-450	1583	8	the	the	DET
ftr-450	1583	9	tax	tax	NOUN
ftr-450	1583	10	-	-	PUNCT
ftr-450	1583	11	free	free	ADJ
ftr-450	1583	12	build	build	NOUN
ftr-450	1583	13	-	-	PUNCT
ftr-450	1583	14	up	up	NOUN
ftr-450	1583	15	.	.	PUNCT
ftr-450	1584	1	304	304	NUM
ftr-450	1584	2	.	.	PUNCT
ftr-450	1585	1	for	for	ADP
ftr-450	1585	2	example	example	NOUN
ftr-450	1585	3	,	,	PUNCT
ftr-450	1585	4	consider	consider	VERB
ftr-450	1585	5	a	a	DET
ftr-450	1585	6	64	64	NUM
ftr-450	1585	7	year	year	NOUN
ftr-450	1585	8	old	old	ADJ
ftr-450	1585	9	participant	participant	NOUN
ftr-450	1585	10	.	.	PUNCT
ftr-450	1586	1	it	it	PRON
ftr-450	1586	2	would	would	AUX
ftr-450	1586	3	obviously	obviously	ADV
ftr-450	1586	4	have	have	VERB
ftr-450	1586	5	to	to	PART
ftr-450	1586	6	be	be	AUX
ftr-450	1586	7	some	some	DET
ftr-450	1586	8	other	other	ADJ
ftr-450	1586	9	participant	participant	NOUN
ftr-450	1586	10	's	's	PART
ftr-450	1586	11	wages	wage	NOUN
ftr-450	1586	12	that	that	PRON
ftr-450	1586	13	were	be	AUX
ftr-450	1586	14	reduced	reduce	VERB
ftr-450	1586	15	to	to	PART
ftr-450	1586	16	fund	fund	VERB
ftr-450	1586	17	the	the	DET
ftr-450	1586	18	past	past	ADJ
ftr-450	1586	19	service	service	NOUN
ftr-450	1586	20	portion	portion	NOUN
ftr-450	1586	21	of	of	ADP
ftr-450	1586	22	the	the	DET
ftr-450	1586	23	64	64	NUM
ftr-450	1586	24	year	year	NOUN
ftr-450	1586	25	old	old	ADJ
ftr-450	1586	26	=	=	SYM
ftr-450	1586	27	s	s	NOUN
ftr-450	1586	28	benefit	benefit	NOUN
ftr-450	1586	29	.	.	PUNCT
ftr-450	1587	1	305	305	NUM
ftr-450	1587	2	.	.	PUNCT
ftr-450	1588	1	see	see	VERB
ftr-450	1588	2	jefferson	jefferson	PROPN
ftr-450	1588	3	,	,	PUNCT
ftr-450	1588	4	supra	supra	PROPN
ftr-450	1588	5	note	note	PROPN
ftr-450	1588	6	26	26	NUM
ftr-450	1588	7	,	,	PUNCT
ftr-450	1588	8	at	at	ADP
ftr-450	1588	9	48	48	NUM
ftr-450	1588	10	.	.	PUNCT
ftr-450	1589	1	306	306	NUM
ftr-450	1589	2	.	.	PUNCT
ftr-450	1590	1	for	for	ADP
ftr-450	1590	2	a	a	DET
ftr-450	1590	3	more	more	ADV
ftr-450	1590	4	detailed	detailed	ADJ
ftr-450	1590	5	discussion	discussion	NOUN
ftr-450	1590	6	see	see	VERB
ftr-450	1590	7	halperin	halperin	NOUN
ftr-450	1590	8	,	,	PUNCT
ftr-450	1590	9	supra	supra	PROPN
ftr-450	1590	10	note	note	PROPN
ftr-450	1590	11	7	7	NUM
ftr-450	1590	12	,	,	PUNCT
ftr-450	1590	13	at	at	ADP
ftr-450	1590	14	771	771	NUM
ftr-450	1590	15	.	.	PUNCT
ftr-450	1591	1	307	307	NUM
ftr-450	1591	2	.	.	PUNCT
ftr-450	1592	1	allowing	allow	VERB
ftr-450	1592	2	past	past	ADJ
ftr-450	1592	3	service	service	NOUN
ftr-450	1592	4	credits	credit	NOUN
ftr-450	1592	5	to	to	PART
ftr-450	1592	6	be	be	AUX
ftr-450	1592	7	funded	fund	VERB
ftr-450	1592	8	over	over	ADP
ftr-450	1592	9	30	30	NUM
ftr-450	1592	10	years	year	NOUN
ftr-450	1592	11	has	have	AUX
ftr-450	1592	12	been	be	AUX
ftr-450	1592	13	responsible	responsible	ADJ
ftr-450	1592	14	for	for	ADP
ftr-450	1592	15	underfunding	underfunde	VERB
ftr-450	1592	16	in	in	ADP
ftr-450	1592	17	a	a	DET
ftr-450	1592	18	large	large	ADJ
ftr-450	1592	19	number	number	NOUN
ftr-450	1592	20	of	of	ADP
ftr-450	1592	21	plans	plan	NOUN
ftr-450	1592	22	.	.	PUNCT
ftr-450	1593	1	because	because	SCONJ
ftr-450	1593	2	of	of	ADP
ftr-450	1593	3	concerns	concern	NOUN
ftr-450	1593	4	about	about	ADP
ftr-450	1593	5	funding	funding	NOUN
ftr-450	1593	6	inadequacies	inadequacy	NOUN
ftr-450	1593	7	the	the	DET
ftr-450	1593	8	pension	pension	NOUN
ftr-450	1593	9	protection	protection	NOUN
ftr-450	1593	10	act	act	NOUN
ftr-450	1593	11	of	of	ADP
ftr-450	1593	12	1987	1987	NUM
ftr-450	1593	13	mandated	mandate	VERB
ftr-450	1593	14	more	more	ADV
ftr-450	1593	15	rapid	rapid	ADJ
ftr-450	1593	16	funding	funding	NOUN
ftr-450	1593	17	of	of	ADP
ftr-450	1593	18	underfunded	underfunded	ADJ
ftr-450	1593	19	plans	plan	NOUN
ftr-450	1593	20	with	with	ADP
ftr-450	1593	21	more	more	ADJ
ftr-450	1593	22	than	than	ADP
ftr-450	1593	23	100	100	NUM
ftr-450	1593	24	participants	participant	NOUN
ftr-450	1593	25	.	.	PUNCT
ftr-450	1594	1	erisa	erisa	NOUN
ftr-450	1594	2	'	'	PART
ftr-450	1594	3	302(d	302(d	PROPN
ftr-450	1594	4	)	)	PUNCT
ftr-450	1594	5	;	;	PUNCT
ftr-450	1594	6	irc	irc	PROPN
ftr-450	1594	7	'	'	PUNCT
ftr-450	1594	8	412(l	412(l	NOUN
ftr-450	1594	9	)	)	PUNCT
ftr-450	1594	10	.	.	PUNCT
ftr-450	1595	1	afor	afor	ADP
ftr-450	1595	2	such	such	ADJ
ftr-450	1595	3	plans	plan	NOUN
ftr-450	1595	4	,	,	PUNCT
ftr-450	1595	5	the	the	DET
ftr-450	1595	6	minimum	minimum	ADJ
ftr-450	1595	7	required	require	VERB
ftr-450	1595	8	contribution	contribution	NOUN
ftr-450	1595	9	is	be	AUX
ftr-450	1595	10	the	the	DET
ftr-450	1595	11	greater	great	ADJ
ftr-450	1595	12	of	of	ADP
ftr-450	1595	13	(	(	PUNCT
ftr-450	1595	14	1	1	NUM
ftr-450	1595	15	)	)	PUNCT
ftr-450	1595	16	the	the	DET
ftr-450	1595	17	amount	amount	NOUN
ftr-450	1595	18	determined	determine	VERB
ftr-450	1595	19	under	under	ADP
ftr-450	1595	20	the	the	DET
ftr-450	1595	21	normal	normal	ADJ
ftr-450	1595	22	funding	funding	NOUN
ftr-450	1595	23	rule	rule	NOUN
ftr-450	1595	24	,	,	PUNCT
ftr-450	1595	25	or	or	CCONJ
ftr-450	1595	26	(	(	PUNCT
ftr-450	1595	27	2	2	X
ftr-450	1595	28	)	)	PUNCT
ftr-450	1595	29	the	the	DET
ftr-450	1595	30	sum	sum	NOUN
ftr-450	1595	31	of	of	ADP
ftr-450	1595	32	(	(	PUNCT
ftr-450	1595	33	a	a	DET
ftr-450	1595	34	)	)	PUNCT
ftr-450	1595	35	normal	normal	ADJ
ftr-450	1595	36	cost	cost	NOUN
ftr-450	1595	37	,	,	PUNCT
ftr-450	1595	38	(	(	PUNCT
ftr-450	1595	39	b	b	X
ftr-450	1595	40	)	)	PUNCT
ftr-450	1595	41	the	the	DET
ftr-450	1595	42	normal	normal	ADJ
ftr-450	1595	43	charges	charge	NOUN
ftr-450	1595	44	and	and	CCONJ
ftr-450	1595	45	credits	credit	NOUN
ftr-450	1595	46	reflecting	reflect	VERB
ftr-450	1595	47	changes	change	NOUN
ftr-450	1595	48	in	in	ADP
ftr-450	1595	49	actuarial	actuarial	ADJ
ftr-450	1595	50	assumptions	assumption	NOUN
ftr-450	1595	51	and	and	CCONJ
ftr-450	1595	52	net	net	ADJ
ftr-450	1595	53	experience	experience	NOUN
ftr-450	1595	54	gains	gain	NOUN
ftr-450	1595	55	or	or	CCONJ
ftr-450	1595	56	losses	loss	NOUN
ftr-450	1595	57	,	,	PUNCT
ftr-450	1595	58	(	(	PUNCT
ftr-450	1595	59	c	c	X
ftr-450	1595	60	)	)	PUNCT
ftr-450	1595	61	the	the	DET
ftr-450	1595	62	>	>	PUNCT
ftr-450	1595	63	deficit	deficit	NOUN
ftr-450	1595	64	reduction	reduction	NOUN
ftr-450	1595	65	contribution,=	contribution,=	NOUN
ftr-450	1595	66	plus	plus	CCONJ
ftr-450	1595	67	(	(	PUNCT
ftr-450	1595	68	d	d	X
ftr-450	1595	69	)	)	PUNCT
ftr-450	1595	70	the	the	DET
ftr-450	1595	71	>	>	PUNCT
ftr-450	1595	72	unpredictable	unpredictable	ADJ
ftr-450	1595	73	contingent	contingent	ADJ
ftr-450	1595	74	event	event	NOUN
ftr-450	1595	75	amount.=	amount.=	PROPN
ftr-450	1595	76	@	@	PART
ftr-450	1595	77	see	see	VERB
ftr-450	1595	78	langbein	langbein	ADJ
ftr-450	1595	79	&	&	CCONJ
ftr-450	1595	80	wolk	wolk	NOUN
ftr-450	1595	81	,	,	PUNCT
ftr-450	1595	82	supra	supra	PROPN
ftr-450	1595	83	note	note	NOUN
ftr-450	1595	84	5	5	NUM
ftr-450	1595	85	,	,	PUNCT
ftr-450	1595	86	at	at	ADP
ftr-450	1595	87	287	287	NUM
ftr-450	1595	88	.	.	PUNCT
ftr-450	1596	1	for	for	ADP
ftr-450	1596	2	plans	plan	NOUN
ftr-450	1596	3	in	in	ADP
ftr-450	1596	4	existence	existence	NOUN
ftr-450	1596	5	on	on	ADP
ftr-450	1596	6	january	january	PROPN
ftr-450	1596	7	1	1	NUM
ftr-450	1596	8	,	,	PUNCT
ftr-450	1596	9	1974	1974	NUM
ftr-450	1596	10	,	,	PUNCT
ftr-450	1596	11	the	the	DET
ftr-450	1596	12	amortization	amortization	NOUN
ftr-450	1596	13	period	period	NOUN
ftr-450	1596	14	is	be	AUX
ftr-450	1596	15	forty	forty	NUM
ftr-450	1596	16	years	year	NOUN
ftr-450	1596	17	.	.	PUNCT
ftr-450	1597	1	see	see	VERB
ftr-450	1597	2	irc	irc	ADV
ftr-450	1597	3	'	'	PUNCT
ftr-450	1597	4	412(b)(2)(b)(i	412(b)(2)(b)(i	NUM
ftr-450	1597	5	)	)	PUNCT
ftr-450	1597	6	.	.	PUNCT
ftr-450	1598	1	676	676	NUM
ftr-450	1598	2	florida	florida	PROPN
ftr-450	1598	3	tax	tax	NOUN
ftr-450	1598	4	review	review	NOUN
ftr-450	1598	5	[	[	X
ftr-450	1598	6	vol	vol	NOUN
ftr-450	1598	7	.	.	PUNCT
ftr-450	1598	8	4:9	4:9	NUM
ftr-450	1598	9	unfunded	unfunded	ADJ
ftr-450	1598	10	liability	liability	NOUN
ftr-450	1598	11	over	over	ADP
ftr-450	1598	12	thirty	thirty	NUM
ftr-450	1598	13	years	year	NOUN
ftr-450	1598	14	,	,	PUNCT
ftr-450	1598	15	but	but	CCONJ
ftr-450	1598	16	also	also	ADV
ftr-450	1598	17	subsequent	subsequent	ADJ
ftr-450	1598	18	past	past	ADJ
ftr-450	1598	19	service	service	NOUN
ftr-450	1598	20	liabilities	liability	NOUN
ftr-450	1598	21	over	over	ADP
ftr-450	1598	22	additional	additional	ADJ
ftr-450	1598	23	thirty	thirty	NUM
ftr-450	1598	24	year	year	NOUN
ftr-450	1598	25	periods	period	NOUN
ftr-450	1598	26	.	.	PUNCT
ftr-450	1599	1	if	if	SCONJ
ftr-450	1599	2	a	a	DET
ftr-450	1599	3	plan	plan	NOUN
ftr-450	1599	4	with	with	ADP
ftr-450	1599	5	past	past	ADJ
ftr-450	1599	6	service	service	NOUN
ftr-450	1599	7	credits	credit	NOUN
ftr-450	1599	8	continues	continue	VERB
ftr-450	1599	9	in	in	ADP
ftr-450	1599	10	operation	operation	NOUN
ftr-450	1599	11	,	,	PUNCT
ftr-450	1599	12	liabilities	liability	NOUN
ftr-450	1599	13	for	for	ADP
ftr-450	1599	14	past	past	ADJ
ftr-450	1599	15	service	service	NOUN
ftr-450	1599	16	generally	generally	ADV
ftr-450	1599	17	will	will	AUX
ftr-450	1599	18	not	not	PART
ftr-450	1599	19	cause	cause	VERB
ftr-450	1599	20	a	a	DET
ftr-450	1599	21	funding	funding	NOUN
ftr-450	1599	22	shortage.308	shortage.308	NOUN
ftr-450	1599	23	if	if	SCONJ
ftr-450	1599	24	the	the	DET
ftr-450	1599	25	plan	plan	NOUN
ftr-450	1599	26	terminates	terminate	VERB
ftr-450	1599	27	before	before	SCONJ
ftr-450	1599	28	all	all	PRON
ftr-450	1599	29	of	of	ADP
ftr-450	1599	30	the	the	DET
ftr-450	1599	31	funding	funding	NOUN
ftr-450	1599	32	periods	period	NOUN
ftr-450	1599	33	have	have	AUX
ftr-450	1599	34	expired	expire	VERB
ftr-450	1599	35	,	,	PUNCT
ftr-450	1599	36	however	however	ADV
ftr-450	1599	37	,	,	PUNCT
ftr-450	1599	38	the	the	DET
ftr-450	1599	39	plan	plan	NOUN
ftr-450	1599	40	will	will	AUX
ftr-450	1599	41	have	have	VERB
ftr-450	1599	42	insufficient	insufficient	ADJ
ftr-450	1599	43	assets	asset	NOUN
ftr-450	1599	44	to	to	PART
ftr-450	1599	45	cover	cover	VERB
ftr-450	1599	46	the	the	DET
ftr-450	1599	47	plan	plan	NOUN
ftr-450	1599	48	's	's	PART
ftr-450	1599	49	accrued	accrue	VERB
ftr-450	1599	50	liabilities.309	liabilities.309	NOUN
ftr-450	1599	51	thus	thus	ADV
ftr-450	1599	52	,	,	PUNCT
ftr-450	1599	53	notwithstanding	notwithstanding	ADP
ftr-450	1599	54	compliance	compliance	NOUN
ftr-450	1599	55	with	with	ADP
ftr-450	1599	56	erisa	erisa	NOUN
ftr-450	1599	57	=	=	SYM
ftr-450	1599	58	s	s	PART
ftr-450	1599	59	minimum	minimum	NOUN
ftr-450	1599	60	funding	funding	NOUN
ftr-450	1599	61	standards	standard	NOUN
ftr-450	1599	62	,	,	PUNCT
ftr-450	1599	63	a	a	DET
ftr-450	1599	64	plan	plan	NOUN
ftr-450	1599	65	can	can	AUX
ftr-450	1599	66	be	be	AUX
ftr-450	1599	67	inadequately	inadequately	ADV
ftr-450	1599	68	funded	fund	VERB
ftr-450	1599	69	on	on	ADP
ftr-450	1599	70	plan	plan	NOUN
ftr-450	1599	71	termination	termination	NOUN
ftr-450	1599	72	.	.	PUNCT
ftr-450	1600	1	as	as	ADP
ftr-450	1600	2	a	a	DET
ftr-450	1600	3	result	result	NOUN
ftr-450	1600	4	there	there	PRON
ftr-450	1600	5	would	would	AUX
ftr-450	1600	6	be	be	AUX
ftr-450	1600	7	insufficient	insufficient	ADJ
ftr-450	1600	8	assets	asset	NOUN
ftr-450	1600	9	to	to	PART
ftr-450	1600	10	pay	pay	VERB
ftr-450	1600	11	the	the	DET
ftr-450	1600	12	portion	portion	NOUN
ftr-450	1600	13	of	of	ADP
ftr-450	1600	14	the	the	DET
ftr-450	1600	15	benefit	benefit	NOUN
ftr-450	1600	16	attributable	attributable	ADJ
ftr-450	1600	17	to	to	ADP
ftr-450	1600	18	the	the	DET
ftr-450	1600	19	past	past	ADJ
ftr-450	1600	20	service	service	NOUN
ftr-450	1600	21	credits.310	credits.310	PROPN
ftr-450	1600	22	in	in	ADP
ftr-450	1600	23	defined	define	VERB
ftr-450	1600	24	benefit	benefit	NOUN
ftr-450	1600	25	plans	plan	NOUN
ftr-450	1600	26	,	,	PUNCT
ftr-450	1600	27	the	the	DET
ftr-450	1600	28	entire	entire	ADJ
ftr-450	1600	29	vested	vested	ADJ
ftr-450	1600	30	accrued	accrue	VERB
ftr-450	1600	31	benefit	benefit	NOUN
ftr-450	1600	32	is	be	AUX
ftr-450	1600	33	insured	insure	VERB
ftr-450	1600	34	after	after	ADP
ftr-450	1600	35	five	five	NUM
ftr-450	1600	36	years	year	NOUN
ftr-450	1600	37	by	by	ADP
ftr-450	1600	38	the	the	DET
ftr-450	1600	39	pbgc	pbgc	PROPN
ftr-450	1600	40	,	,	PUNCT
ftr-450	1600	41	including	include	VERB
ftr-450	1600	42	the	the	DET
ftr-450	1600	43	portion	portion	NOUN
ftr-450	1600	44	of	of	ADP
ftr-450	1600	45	the	the	DET
ftr-450	1600	46	benefit	benefit	NOUN
ftr-450	1600	47	attributable	attributable	ADJ
ftr-450	1600	48	to	to	ADP
ftr-450	1600	49	the	the	DET
ftr-450	1600	50	past	past	ADJ
ftr-450	1600	51	service	service	NOUN
ftr-450	1600	52	credit	credit	NOUN
ftr-450	1600	53	.	.	PUNCT
ftr-450	1601	1	in	in	ADP
ftr-450	1601	2	defined	define	VERB
ftr-450	1601	3	contribution	contribution	NOUN
ftr-450	1601	4	plans	plan	NOUN
ftr-450	1601	5	,	,	PUNCT
ftr-450	1601	6	no	no	DET
ftr-450	1601	7	portion	portion	NOUN
ftr-450	1601	8	of	of	ADP
ftr-450	1601	9	the	the	DET
ftr-450	1601	10	retirement	retirement	NOUN
ftr-450	1601	11	benefit	benefit	NOUN
ftr-450	1601	12	is	be	AUX
ftr-450	1601	13	insured	insure	VERB
ftr-450	1601	14	,	,	PUNCT
ftr-450	1601	15	including	include	VERB
ftr-450	1601	16	the	the	DET
ftr-450	1601	17	portion	portion	NOUN
ftr-450	1601	18	of	of	ADP
ftr-450	1601	19	the	the	DET
ftr-450	1601	20	retirement	retirement	NOUN
ftr-450	1601	21	benefit	benefit	NOUN
ftr-450	1601	22	attributable	attributable	ADJ
ftr-450	1601	23	to	to	ADP
ftr-450	1601	24	past	past	ADJ
ftr-450	1601	25	service	service	NOUN
ftr-450	1601	26	.	.	PUNCT
ftr-450	1602	1	thus	thus	ADV
ftr-450	1602	2	,	,	PUNCT
ftr-450	1602	3	if	if	SCONJ
ftr-450	1602	4	a	a	DET
ftr-450	1602	5	defined	define	VERB
ftr-450	1602	6	contribution	contribution	NOUN
ftr-450	1602	7	plan	plan	NOUN
ftr-450	1602	8	terminates	terminate	VERB
ftr-450	1602	9	prematurely	prematurely	ADV
ftr-450	1602	10	,	,	PUNCT
ftr-450	1602	11	plan	plan	VERB
ftr-450	1602	12	participants	participant	NOUN
ftr-450	1602	13	could	could	AUX
ftr-450	1602	14	experience	experience	VERB
ftr-450	1602	15	shortfalls	shortfall	NOUN
ftr-450	1602	16	in	in	ADP
ftr-450	1602	17	both	both	CCONJ
ftr-450	1602	18	the	the	DET
ftr-450	1602	19	past	past	ADJ
ftr-450	1602	20	and	and	CCONJ
ftr-450	1602	21	future	future	ADJ
ftr-450	1602	22	portions	portion	NOUN
ftr-450	1602	23	of	of	ADP
ftr-450	1602	24	their	their	PRON
ftr-450	1602	25	expected	expect	VERB
ftr-450	1602	26	retirement	retirement	NOUN
ftr-450	1602	27	benefits	benefit	NOUN
ftr-450	1602	28	.	.	PUNCT
ftr-450	1603	1	this	this	DET
ftr-450	1603	2	result	result	NOUN
ftr-450	1603	3	is	be	AUX
ftr-450	1603	4	inappropriate	inappropriate	ADJ
ftr-450	1603	5	if	if	SCONJ
ftr-450	1603	6	one	one	PRON
ftr-450	1603	7	accepts	accept	VERB
ftr-450	1603	8	the	the	DET
ftr-450	1603	9	theory	theory	NOUN
ftr-450	1603	10	that	that	SCONJ
ftr-450	1603	11	the	the	DET
ftr-450	1603	12	portion	portion	NOUN
ftr-450	1603	13	of	of	ADP
ftr-450	1603	14	the	the	DET
ftr-450	1603	15	expected	expect	VERB
ftr-450	1603	16	retirement	retirement	NOUN
ftr-450	1603	17	benefit	benefit	NOUN
ftr-450	1603	18	attributable	attributable	ADJ
ftr-450	1603	19	to	to	ADP
ftr-450	1603	20	past	past	ADJ
ftr-450	1603	21	earnings	earning	NOUN
ftr-450	1603	22	in	in	ADP
ftr-450	1603	23	both	both	DET
ftr-450	1603	24	types	type	NOUN
ftr-450	1603	25	of	of	ADP
ftr-450	1603	26	plans	plan	NOUN
ftr-450	1603	27	is	be	AUX
ftr-450	1603	28	inherently	inherently	ADV
ftr-450	1603	29	different	different	ADJ
ftr-450	1603	30	than	than	ADP
ftr-450	1603	31	the	the	DET
ftr-450	1603	32	portion	portion	NOUN
ftr-450	1603	33	of	of	ADP
ftr-450	1603	34	the	the	DET
ftr-450	1603	35	benefit	benefit	NOUN
ftr-450	1603	36	attributable	attributable	ADJ
ftr-450	1603	37	to	to	ADP
ftr-450	1603	38	future	future	ADJ
ftr-450	1603	39	earnings	earning	NOUN
ftr-450	1603	40	.	.	PUNCT
ftr-450	1604	1	conceivably	conceivably	ADV
ftr-450	1604	2	,	,	PUNCT
ftr-450	1604	3	the	the	DET
ftr-450	1604	4	past	past	ADJ
ftr-450	1604	5	service	service	NOUN
ftr-450	1604	6	benefits	benefit	NOUN
ftr-450	1604	7	in	in	ADP
ftr-450	1604	8	all	all	DET
ftr-450	1604	9	plans	plan	NOUN
ftr-450	1604	10	could	could	AUX
ftr-450	1604	11	be	be	AUX
ftr-450	1604	12	insured	insure	VERB
ftr-450	1604	13	by	by	ADP
ftr-450	1604	14	the	the	DET
ftr-450	1604	15	time	time	NOUN
ftr-450	1604	16	a	a	DET
ftr-450	1604	17	participant	participant	NOUN
ftr-450	1604	18	reaches	reach	VERB
ftr-450	1604	19	normal	normal	ADJ
ftr-450	1604	20	retirement	retirement	NOUN
ftr-450	1604	21	age	age	NOUN
ftr-450	1604	22	,	,	PUNCT
ftr-450	1604	23	even	even	ADV
ftr-450	1604	24	if	if	SCONJ
ftr-450	1604	25	the	the	DET
ftr-450	1604	26	future	future	ADJ
ftr-450	1604	27	service	service	NOUN
ftr-450	1604	28	benefits	benefit	NOUN
ftr-450	1604	29	are	be	AUX
ftr-450	1604	30	not	not	PART
ftr-450	1604	31	.	.	PUNCT
ftr-450	1605	1	c.	c.	PROPN
ftr-450	1605	2	past	past	PROPN
ftr-450	1605	3	service	service	NOUN
ftr-450	1605	4	liabilities	liability	NOUN
ftr-450	1605	5	in	in	ADP
ftr-450	1605	6	defined	define	VERB
ftr-450	1605	7	contribution	contribution	NOUN
ftr-450	1605	8	plans	plan	VERB
ftr-450	1605	9	the	the	DET
ftr-450	1605	10	rationale	rationale	NOUN
ftr-450	1605	11	for	for	ADP
ftr-450	1605	12	requiring	require	VERB
ftr-450	1605	13	participants	participant	NOUN
ftr-450	1605	14	in	in	ADP
ftr-450	1605	15	defined	define	VERB
ftr-450	1605	16	contribution	contribution	NOUN
ftr-450	1605	17	plans	plan	NOUN
ftr-450	1605	18	to	to	PART
ftr-450	1605	19	assume	assume	VERB
ftr-450	1605	20	the	the	DET
ftr-450	1605	21	risk	risk	NOUN
ftr-450	1605	22	of	of	ADP
ftr-450	1605	23	adverse	adverse	ADJ
ftr-450	1605	24	market	market	NOUN
ftr-450	1605	25	conditions	condition	NOUN
ftr-450	1605	26	with	with	ADP
ftr-450	1605	27	respect	respect	NOUN
ftr-450	1605	28	to	to	ADP
ftr-450	1605	29	the	the	DET
ftr-450	1605	30	accumulation	accumulation	NOUN
ftr-450	1605	31	of	of	ADP
ftr-450	1605	32	the	the	DET
ftr-450	1605	33	future	future	ADJ
ftr-450	1605	34	benefit	benefit	NOUN
ftr-450	1605	35	does	do	AUX
ftr-450	1605	36	not	not	PART
ftr-450	1605	37	adequately	adequately	ADV
ftr-450	1605	38	explain	explain	VERB
ftr-450	1605	39	why	why	SCONJ
ftr-450	1605	40	they	they	PRON
ftr-450	1605	41	should	should	AUX
ftr-450	1605	42	be	be	AUX
ftr-450	1605	43	required	require	VERB
ftr-450	1605	44	to	to	PART
ftr-450	1605	45	assume	assume	VERB
ftr-450	1605	46	the	the	DET
ftr-450	1605	47	risk	risk	NOUN
ftr-450	1605	48	with	with	ADP
ftr-450	1605	49	respect	respect	NOUN
ftr-450	1605	50	to	to	ADP
ftr-450	1605	51	the	the	DET
ftr-450	1605	52	portion	portion	NOUN
ftr-450	1605	53	of	of	ADP
ftr-450	1605	54	their	their	PRON
ftr-450	1605	55	benefit	benefit	NOUN
ftr-450	1605	56	attributable	attributable	ADJ
ftr-450	1605	57	to	to	ADP
ftr-450	1605	58	previously	previously	ADV
ftr-450	1605	59	earned	earn	VERB
ftr-450	1605	60	amounts	amount	NOUN
ftr-450	1605	61	.	.	PUNCT
ftr-450	1606	1	most	most	ADV
ftr-450	1606	2	defined	define	VERB
ftr-450	1606	3	contribution	contribution	NOUN
ftr-450	1606	4	308	308	NUM
ftr-450	1606	5	.	.	PUNCT
ftr-450	1607	1	the	the	DET
ftr-450	1607	2	initial	initial	ADJ
ftr-450	1607	3	unfunded	unfunded	ADJ
ftr-450	1607	4	accrued	accrue	VERB
ftr-450	1607	5	liability	liability	NOUN
ftr-450	1607	6	can	can	AUX
ftr-450	1607	7	be	be	AUX
ftr-450	1607	8	funded	fund	VERB
ftr-450	1607	9	over	over	ADP
ftr-450	1607	10	periods	period	NOUN
ftr-450	1607	11	as	as	ADV
ftr-450	1607	12	short	short	ADJ
ftr-450	1607	13	as	as	ADP
ftr-450	1607	14	10	10	NUM
ftr-450	1607	15	years	year	NOUN
ftr-450	1607	16	or	or	CCONJ
ftr-450	1607	17	over	over	ADP
ftr-450	1607	18	periods	period	NOUN
ftr-450	1607	19	as	as	ADV
ftr-450	1607	20	long	long	ADV
ftr-450	1607	21	as	as	ADP
ftr-450	1607	22	30	30	NUM
ftr-450	1607	23	to	to	PART
ftr-450	1607	24	40	40	NUM
ftr-450	1607	25	years	year	NOUN
ftr-450	1607	26	,	,	PUNCT
ftr-450	1607	27	depending	depend	VERB
ftr-450	1607	28	on	on	ADP
ftr-450	1607	29	the	the	DET
ftr-450	1607	30	effective	effective	ADJ
ftr-450	1607	31	date	date	NOUN
ftr-450	1607	32	of	of	ADP
ftr-450	1607	33	the	the	DET
ftr-450	1607	34	plan	plan	NOUN
ftr-450	1607	35	.	.	PUNCT
ftr-450	1608	1	see	see	VERB
ftr-450	1608	2	mcgill	mcgill	PROPN
ftr-450	1608	3	&	&	CCONJ
ftr-450	1608	4	grubbs	grubbs	PROPN
ftr-450	1608	5	,	,	PUNCT
ftr-450	1608	6	supra	supra	PROPN
ftr-450	1608	7	note	note	PROPN
ftr-450	1608	8	54	54	NUM
ftr-450	1608	9	,	,	PUNCT
ftr-450	1608	10	at	at	ADP
ftr-450	1608	11	399	399	NUM
ftr-450	1608	12	.	.	PUNCT
ftr-450	1609	1	if	if	SCONJ
ftr-450	1609	2	,	,	PUNCT
ftr-450	1609	3	however	however	ADV
ftr-450	1609	4	,	,	PUNCT
ftr-450	1609	5	no	no	DET
ftr-450	1609	6	additional	additional	ADJ
ftr-450	1609	7	amendments	amendment	NOUN
ftr-450	1609	8	were	be	AUX
ftr-450	1609	9	made	make	VERB
ftr-450	1609	10	to	to	ADP
ftr-450	1609	11	the	the	DET
ftr-450	1609	12	plan	plan	NOUN
ftr-450	1609	13	,	,	PUNCT
ftr-450	1609	14	the	the	DET
ftr-450	1609	15	plan	plan	NOUN
ftr-450	1609	16	would	would	AUX
ftr-450	1609	17	be	be	AUX
ftr-450	1609	18	fully	fully	ADV
ftr-450	1609	19	funded	fund	VERB
ftr-450	1609	20	in	in	ADP
ftr-450	1609	21	exactly	exactly	ADV
ftr-450	1609	22	30	30	NUM
ftr-450	1609	23	years	year	NOUN
ftr-450	1609	24	from	from	ADP
ftr-450	1609	25	its	its	PRON
ftr-450	1609	26	establishment	establishment	NOUN
ftr-450	1609	27	date	date	NOUN
ftr-450	1609	28	.	.	PUNCT
ftr-450	1610	1	see	see	VERB
ftr-450	1610	2	halperin	halperin	NOUN
ftr-450	1610	3	,	,	PUNCT
ftr-450	1610	4	supra	supra	PROPN
ftr-450	1610	5	note	note	PROPN
ftr-450	1610	6	7	7	NUM
ftr-450	1610	7	,	,	PUNCT
ftr-450	1610	8	at	at	ADP
ftr-450	1610	9	771	771	NUM
ftr-450	1610	10	.	.	PUNCT
ftr-450	1610	11	309	309	NUM
ftr-450	1610	12	.	.	PUNCT
ftr-450	1611	1	payments	payment	NOUN
ftr-450	1611	2	for	for	ADP
ftr-450	1611	3	certain	certain	ADJ
ftr-450	1611	4	plan	plan	NOUN
ftr-450	1611	5	liabilities	liability	NOUN
ftr-450	1611	6	are	be	AUX
ftr-450	1611	7	projected	project	VERB
ftr-450	1611	8	over	over	ADP
ftr-450	1611	9	periods	period	NOUN
ftr-450	1611	10	ranging	range	VERB
ftr-450	1611	11	up	up	ADP
ftr-450	1611	12	to	to	PART
ftr-450	1611	13	30	30	NUM
ftr-450	1611	14	years	year	NOUN
ftr-450	1611	15	;	;	PUNCT
ftr-450	1611	16	thus	thus	ADV
ftr-450	1611	17	,	,	PUNCT
ftr-450	1611	18	when	when	SCONJ
ftr-450	1611	19	a	a	DET
ftr-450	1611	20	plan	plan	NOUN
ftr-450	1611	21	terminates	terminate	VERB
ftr-450	1611	22	prematurely	prematurely	ADV
ftr-450	1611	23	and	and	CCONJ
ftr-450	1611	24	all	all	PRON
ftr-450	1611	25	of	of	ADP
ftr-450	1611	26	its	its	PRON
ftr-450	1611	27	accrued	accrue	VERB
ftr-450	1611	28	liabilities	liability	NOUN
ftr-450	1611	29	become	become	VERB
ftr-450	1611	30	due	due	ADJ
ftr-450	1611	31	and	and	CCONJ
ftr-450	1611	32	payable	payable	ADJ
ftr-450	1611	33	,	,	PUNCT
ftr-450	1611	34	the	the	DET
ftr-450	1611	35	plan	plan	NOUN
ftr-450	1611	36	would	would	AUX
ftr-450	1611	37	most	most	ADV
ftr-450	1611	38	likely	likely	ADV
ftr-450	1611	39	be	be	AUX
ftr-450	1611	40	unable	unable	ADJ
ftr-450	1611	41	to	to	PART
ftr-450	1611	42	pay	pay	VERB
ftr-450	1611	43	the	the	DET
ftr-450	1611	44	retirement	retirement	NOUN
ftr-450	1611	45	benefits	benefit	NOUN
ftr-450	1611	46	of	of	ADP
ftr-450	1611	47	plan	plan	NOUN
ftr-450	1611	48	participants	participant	NOUN
ftr-450	1611	49	.	.	PUNCT
ftr-450	1612	1	however	however	ADV
ftr-450	1612	2	,	,	PUNCT
ftr-450	1612	3	inadequate	inadequate	ADJ
ftr-450	1612	4	funding	funding	NOUN
ftr-450	1612	5	can	can	AUX
ftr-450	1612	6	occur	occur	VERB
ftr-450	1612	7	for	for	ADP
ftr-450	1612	8	numerous	numerous	ADJ
ftr-450	1612	9	other	other	ADJ
ftr-450	1612	10	reasons	reason	NOUN
ftr-450	1612	11	.	.	PUNCT
ftr-450	1613	1	the	the	DET
ftr-450	1613	2	use	use	NOUN
ftr-450	1613	3	of	of	ADP
ftr-450	1613	4	erroneous	erroneous	ADJ
ftr-450	1613	5	actuarial	actuarial	ADJ
ftr-450	1613	6	assumptions	assumption	NOUN
ftr-450	1613	7	in	in	ADP
ftr-450	1613	8	the	the	DET
ftr-450	1613	9	projection	projection	NOUN
ftr-450	1613	10	of	of	ADP
ftr-450	1613	11	future	future	ADJ
ftr-450	1613	12	plan	plan	NOUN
ftr-450	1613	13	costs	cost	NOUN
ftr-450	1613	14	can	can	AUX
ftr-450	1613	15	either	either	CCONJ
ftr-450	1613	16	overstate	overstate	VERB
ftr-450	1613	17	plan	plan	NOUN
ftr-450	1613	18	assets	asset	NOUN
ftr-450	1613	19	or	or	CCONJ
ftr-450	1613	20	understate	understate	VERB
ftr-450	1613	21	plan	plan	NOUN
ftr-450	1613	22	liabilities	liability	NOUN
ftr-450	1613	23	,	,	PUNCT
ftr-450	1613	24	resulting	result	VERB
ftr-450	1613	25	in	in	ADP
ftr-450	1613	26	plan	plan	NOUN
ftr-450	1613	27	losses	loss	NOUN
ftr-450	1613	28	.	.	PUNCT
ftr-450	1614	1	the	the	DET
ftr-450	1614	2	adoption	adoption	NOUN
ftr-450	1614	3	of	of	ADP
ftr-450	1614	4	plan	plan	NOUN
ftr-450	1614	5	amendments	amendment	NOUN
ftr-450	1614	6	,	,	PUNCT
ftr-450	1614	7	which	which	PRON
ftr-450	1614	8	provide	provide	VERB
ftr-450	1614	9	more	more	ADV
ftr-450	1614	10	generous	generous	ADJ
ftr-450	1614	11	plan	plan	NOUN
ftr-450	1614	12	benefits	benefit	NOUN
ftr-450	1614	13	,	,	PUNCT
ftr-450	1614	14	can	can	AUX
ftr-450	1614	15	also	also	ADV
ftr-450	1614	16	create	create	VERB
ftr-450	1614	17	funding	funding	NOUN
ftr-450	1614	18	deficiencies	deficiency	NOUN
ftr-450	1614	19	.	.	PUNCT
ftr-450	1615	1	310	310	X
ftr-450	1615	2	.	.	PUNCT
ftr-450	1616	1	the	the	DET
ftr-450	1616	2	past	past	ADJ
ftr-450	1616	3	service	service	NOUN
ftr-450	1616	4	liability	liability	NOUN
ftr-450	1616	5	would	would	AUX
ftr-450	1616	6	not	not	PART
ftr-450	1616	7	present	present	VERB
ftr-450	1616	8	a	a	DET
ftr-450	1616	9	problem	problem	NOUN
ftr-450	1616	10	as	as	ADV
ftr-450	1616	11	long	long	ADV
ftr-450	1616	12	as	as	SCONJ
ftr-450	1616	13	the	the	DET
ftr-450	1616	14	plan	plan	NOUN
ftr-450	1616	15	continues	continue	VERB
ftr-450	1616	16	to	to	PART
ftr-450	1616	17	operate	operate	VERB
ftr-450	1616	18	because	because	SCONJ
ftr-450	1616	19	contributions	contribution	NOUN
ftr-450	1616	20	would	would	AUX
ftr-450	1616	21	generally	generally	ADV
ftr-450	1616	22	exceed	exceed	VERB
ftr-450	1616	23	the	the	DET
ftr-450	1616	24	benefits	benefit	NOUN
ftr-450	1616	25	paid	pay	VERB
ftr-450	1616	26	out	out	ADP
ftr-450	1616	27	.	.	PUNCT
ftr-450	1617	1	see	see	VERB
ftr-450	1617	2	halperin	halperin	NOUN
ftr-450	1617	3	,	,	PUNCT
ftr-450	1617	4	supra	supra	PROPN
ftr-450	1617	5	note	note	PROPN
ftr-450	1617	6	7	7	NUM
ftr-450	1617	7	,	,	PUNCT
ftr-450	1617	8	at	at	ADP
ftr-450	1617	9	771	771	NUM
ftr-450	1617	10	.	.	PUNCT
ftr-450	1617	11	2000	2000	NUM
ftr-450	1617	12	]	]	PUNCT
ftr-450	1618	1	rethinking	rethink	VERB
ftr-450	1618	2	the	the	DET
ftr-450	1618	3	risk	risk	NOUN
ftr-450	1618	4	of	of	ADP
ftr-450	1618	5	defined	define	VERB
ftr-450	1618	6	contribution	contribution	NOUN
ftr-450	1618	7	plans	plan	VERB
ftr-450	1618	8	677	677	NUM
ftr-450	1618	9	plans	plan	NOUN
ftr-450	1618	10	do	do	AUX
ftr-450	1618	11	not	not	PART
ftr-450	1618	12	expressly	expressly	ADV
ftr-450	1618	13	distinguish	distinguish	VERB
ftr-450	1618	14	between	between	ADP
ftr-450	1618	15	the	the	DET
ftr-450	1618	16	portions	portion	NOUN
ftr-450	1618	17	of	of	ADP
ftr-450	1618	18	the	the	DET
ftr-450	1618	19	benefit	benefit	NOUN
ftr-450	1618	20	attributable	attributable	ADJ
ftr-450	1618	21	to	to	ADP
ftr-450	1618	22	future	future	ADJ
ftr-450	1618	23	costs	cost	NOUN
ftr-450	1618	24	and	and	CCONJ
ftr-450	1618	25	those	those	PRON
ftr-450	1618	26	attributable	attributable	ADJ
ftr-450	1618	27	to	to	ADP
ftr-450	1618	28	past	past	ADJ
ftr-450	1618	29	costs	cost	NOUN
ftr-450	1618	30	.	.	PUNCT
ftr-450	1619	1	in	in	ADP
ftr-450	1619	2	defined	define	VERB
ftr-450	1619	3	contribution	contribution	NOUN
ftr-450	1619	4	plans	plan	NOUN
ftr-450	1619	5	,	,	PUNCT
ftr-450	1619	6	annual	annual	ADJ
ftr-450	1619	7	contributions	contribution	NOUN
ftr-450	1619	8	are	be	AUX
ftr-450	1619	9	usually	usually	ADV
ftr-450	1619	10	based	base	VERB
ftr-450	1619	11	upon	upon	SCONJ
ftr-450	1619	12	a	a	DET
ftr-450	1619	13	certain	certain	ADJ
ftr-450	1619	14	percentage	percentage	NOUN
ftr-450	1619	15	of	of	ADP
ftr-450	1619	16	compensation.311	compensation.311	NOUN
ftr-450	1619	17	for	for	ADP
ftr-450	1619	18	example	example	NOUN
ftr-450	1619	19	,	,	PUNCT
ftr-450	1619	20	a	a	DET
ftr-450	1619	21	plan	plan	NOUN
ftr-450	1619	22	may	may	AUX
ftr-450	1619	23	require	require	VERB
ftr-450	1619	24	the	the	DET
ftr-450	1619	25	employer	employer	NOUN
ftr-450	1619	26	to	to	PART
ftr-450	1619	27	annually	annually	ADV
ftr-450	1619	28	contribute	contribute	VERB
ftr-450	1619	29	10	10	NUM
ftr-450	1619	30	%	%	NOUN
ftr-450	1619	31	of	of	ADP
ftr-450	1619	32	each	each	DET
ftr-450	1619	33	participant	participant	NOUN
ftr-450	1620	1	=	=	PROPN
ftr-450	1620	2	s	s	PART
ftr-450	1620	3	compensation	compensation	NOUN
ftr-450	1620	4	,	,	PUNCT
ftr-450	1620	5	and	and	CCONJ
ftr-450	1620	6	there	there	PRON
ftr-450	1620	7	generally	generally	ADV
ftr-450	1620	8	would	would	AUX
ftr-450	1620	9	be	be	AUX
ftr-450	1620	10	no	no	DET
ftr-450	1620	11	explicit	explicit	ADJ
ftr-450	1620	12	recognition	recognition	NOUN
ftr-450	1620	13	of	of	ADP
ftr-450	1620	14	a	a	DET
ftr-450	1620	15	liability	liability	NOUN
ftr-450	1620	16	for	for	ADP
ftr-450	1620	17	past	past	ADJ
ftr-450	1620	18	service	service	NOUN
ftr-450	1620	19	.	.	PUNCT
ftr-450	1621	1	it	it	PRON
ftr-450	1621	2	would	would	AUX
ftr-450	1621	3	therefore	therefore	ADV
ftr-450	1621	4	appear	appear	VERB
ftr-450	1621	5	that	that	SCONJ
ftr-450	1621	6	defined	define	VERB
ftr-450	1621	7	contribution	contribution	NOUN
ftr-450	1621	8	plan	plan	NOUN
ftr-450	1621	9	sponsors	sponsor	NOUN
ftr-450	1621	10	ignore	ignore	VERB
ftr-450	1621	11	service	service	NOUN
ftr-450	1621	12	prior	prior	ADV
ftr-450	1621	13	to	to	ADP
ftr-450	1621	14	the	the	DET
ftr-450	1621	15	establishment	establishment	NOUN
ftr-450	1621	16	date	date	NOUN
ftr-450	1621	17	of	of	ADP
ftr-450	1621	18	the	the	DET
ftr-450	1621	19	plan	plan	NOUN
ftr-450	1621	20	for	for	ADP
ftr-450	1621	21	purposes	purpose	NOUN
ftr-450	1621	22	of	of	ADP
ftr-450	1621	23	allocating	allocate	VERB
ftr-450	1621	24	annual	annual	ADJ
ftr-450	1621	25	contributions.312	contributions.312	PROPN
ftr-450	1621	26	however	however	ADV
ftr-450	1621	27	,	,	PUNCT
ftr-450	1621	28	this	this	DET
ftr-450	1621	29	assumption	assumption	NOUN
ftr-450	1621	30	is	be	AUX
ftr-450	1621	31	not	not	PART
ftr-450	1621	32	necessarily	necessarily	ADV
ftr-450	1621	33	correct	correct	ADJ
ftr-450	1621	34	.	.	PUNCT
ftr-450	1622	1	certain	certain	ADJ
ftr-450	1622	2	hybrid	hybrid	ADJ
ftr-450	1622	3	defined	define	VERB
ftr-450	1622	4	contribution	contribution	NOUN
ftr-450	1622	5	plans	plan	NOUN
ftr-450	1622	6	explicitly	explicitly	ADV
ftr-450	1622	7	award	award	VERB
ftr-450	1622	8	past	past	ADJ
ftr-450	1622	9	service	service	NOUN
ftr-450	1622	10	credits	credit	NOUN
ftr-450	1622	11	.	.	PUNCT
ftr-450	1623	1	the	the	DET
ftr-450	1623	2	target	target	NOUN
ftr-450	1623	3	benefit	benefit	NOUN
ftr-450	1623	4	plan	plan	NOUN
ftr-450	1623	5	is	be	AUX
ftr-450	1623	6	an	an	DET
ftr-450	1623	7	example	example	NOUN
ftr-450	1623	8	of	of	ADP
ftr-450	1623	9	such	such	DET
ftr-450	1623	10	a	a	DET
ftr-450	1623	11	plan.313	plan.313	NOUN
ftr-450	1623	12	the	the	DET
ftr-450	1623	13	target	target	NOUN
ftr-450	1623	14	benefit	benefit	NOUN
ftr-450	1623	15	plan	plan	NOUN
ftr-450	1623	16	computes	compute	VERB
ftr-450	1623	17	the	the	DET
ftr-450	1623	18	retirement	retirement	NOUN
ftr-450	1623	19	benefit	benefit	NOUN
ftr-450	1623	20	in	in	ADP
ftr-450	1623	21	the	the	DET
ftr-450	1623	22	same	same	ADJ
ftr-450	1623	23	manner	manner	NOUN
ftr-450	1623	24	as	as	ADP
ftr-450	1623	25	a	a	DET
ftr-450	1623	26	defined	define	VERB
ftr-450	1623	27	benefit	benefit	NOUN
ftr-450	1623	28	plan.314	plan.314	NOUN
ftr-450	1623	29	when	when	SCONJ
ftr-450	1623	30	a	a	DET
ftr-450	1623	31	target	target	NOUN
ftr-450	1623	32	benefit	benefit	NOUN
ftr-450	1623	33	plan	plan	NOUN
ftr-450	1623	34	is	be	AUX
ftr-450	1623	35	established	establish	VERB
ftr-450	1623	36	,	,	PUNCT
ftr-450	1623	37	a	a	DET
ftr-450	1623	38	projected	project	VERB
ftr-450	1623	39	retirement	retirement	NOUN
ftr-450	1623	40	benefit	benefit	NOUN
ftr-450	1623	41	,	,	PUNCT
ftr-450	1623	42	or	or	CCONJ
ftr-450	1623	43	atarget@	atarget@	PRON
ftr-450	1623	44	benefit	benefit	NOUN
ftr-450	1623	45	,	,	PUNCT
ftr-450	1623	46	is	be	AUX
ftr-450	1623	47	calculated	calculate	VERB
ftr-450	1623	48	for	for	ADP
ftr-450	1623	49	each	each	DET
ftr-450	1623	50	participant.315	participant.315	NOUN
ftr-450	1623	51	the	the	DET
ftr-450	1623	52	311	311	NUM
ftr-450	1623	53	.	.	PUNCT
ftr-450	1624	1	see	see	PROPN
ftr-450	1624	2	canan	canan	PROPN
ftr-450	1624	3	,	,	PUNCT
ftr-450	1624	4	supra	supra	PROPN
ftr-450	1624	5	note	note	PROPN
ftr-450	1624	6	30	30	NUM
ftr-450	1624	7	,	,	PUNCT
ftr-450	1624	8	'	'	PUNCT
ftr-450	1624	9	3.52	3.52	NUM
ftr-450	1624	10	,	,	PUNCT
ftr-450	1624	11	at	at	ADP
ftr-450	1624	12	174	174	NUM
ftr-450	1624	13	.	.	PUNCT
ftr-450	1625	1	312	312	NUM
ftr-450	1625	2	.	.	PUNCT
ftr-450	1625	3	see	see	VERB
ftr-450	1625	4	wayne	wayne	PROPN
ftr-450	1625	5	j.	j.	PROPN
ftr-450	1625	6	howe	howe	PROPN
ftr-450	1625	7	,	,	PUNCT
ftr-450	1625	8	education	education	NOUN
ftr-450	1625	9	and	and	CCONJ
ftr-450	1625	10	demographics	demographic	NOUN
ftr-450	1625	11	:	:	PUNCT
ftr-450	1625	12	how	how	SCONJ
ftr-450	1625	13	do	do	AUX
ftr-450	1625	14	they	they	PRON
ftr-450	1625	15	affect	affect	VERB
ftr-450	1625	16	unemployment	unemployment	NOUN
ftr-450	1625	17	rates	rate	NOUN
ftr-450	1625	18	?	?	PUNCT
ftr-450	1625	19	,	,	PUNCT
ftr-450	1625	20	111	111	NUM
ftr-450	1625	21	lab	lab	NOUN
ftr-450	1625	22	.	.	PUNCT
ftr-450	1626	1	rev	rev	PROPN
ftr-450	1626	2	.	.	PROPN
ftr-450	1626	3	3	3	NUM
ftr-450	1626	4	(	(	PUNCT
ftr-450	1626	5	1998	1998	NUM
ftr-450	1626	6	)	)	PUNCT
ftr-450	1626	7	.	.	PUNCT
ftr-450	1627	1	the	the	DET
ftr-450	1627	2	method	method	NOUN
ftr-450	1627	3	of	of	ADP
ftr-450	1627	4	contributing	contribute	VERB
ftr-450	1627	5	under	under	ADP
ftr-450	1627	6	profit	profit	NOUN
ftr-450	1627	7	sharing	sharing	NOUN
ftr-450	1627	8	and	and	CCONJ
ftr-450	1627	9	stock	stock	NOUN
ftr-450	1627	10	bonus	bonus	NOUN
ftr-450	1627	11	plans	plan	NOUN
ftr-450	1627	12	provides	provide	VERB
ftr-450	1627	13	the	the	DET
ftr-450	1627	14	employer	employer	NOUN
ftr-450	1627	15	greater	great	ADJ
ftr-450	1627	16	flexibility	flexibility	NOUN
ftr-450	1627	17	.	.	PUNCT
ftr-450	1628	1	in	in	ADP
ftr-450	1628	2	such	such	ADJ
ftr-450	1628	3	plans	plan	NOUN
ftr-450	1628	4	employers	employer	NOUN
ftr-450	1628	5	are	be	AUX
ftr-450	1628	6	permitted	permit	VERB
ftr-450	1628	7	to	to	PART
ftr-450	1628	8	make	make	VERB
ftr-450	1628	9	annual	annual	ADJ
ftr-450	1628	10	discretionary	discretionary	ADJ
ftr-450	1628	11	contributions	contribution	NOUN
ftr-450	1628	12	subject	subject	ADJ
ftr-450	1628	13	to	to	ADP
ftr-450	1628	14	certain	certain	ADJ
ftr-450	1628	15	limitations	limitation	NOUN
ftr-450	1628	16	.	.	PUNCT
ftr-450	1629	1	see	see	VERB
ftr-450	1629	2	canan	canan	PROPN
ftr-450	1629	3	,	,	PUNCT
ftr-450	1629	4	supra	supra	PROPN
ftr-450	1629	5	note	note	PROPN
ftr-450	1629	6	30	30	NUM
ftr-450	1629	7	,	,	PUNCT
ftr-450	1629	8	at	at	ADP
ftr-450	1629	9	94	94	NUM
ftr-450	1629	10	.	.	PUNCT
ftr-450	1630	1	plans	plan	NOUN
ftr-450	1630	2	having	have	VERB
ftr-450	1630	3	cash	cash	NOUN
ftr-450	1630	4	or	or	CCONJ
ftr-450	1630	5	deferred	deferred	ADJ
ftr-450	1630	6	provisions	provision	NOUN
ftr-450	1630	7	generally	generally	ADV
ftr-450	1630	8	do	do	AUX
ftr-450	1630	9	not	not	PART
ftr-450	1630	10	take	take	VERB
ftr-450	1630	11	into	into	ADP
ftr-450	1630	12	account	account	NOUN
ftr-450	1630	13	past	past	PROPN
ftr-450	1630	14	service	service	NOUN
ftr-450	1630	15	.	.	PUNCT
ftr-450	1631	1	however	however	ADV
ftr-450	1631	2	,	,	PUNCT
ftr-450	1631	3	there	there	PRON
ftr-450	1631	4	are	be	VERB
ftr-450	1631	5	certain	certain	ADJ
ftr-450	1631	6	ways	way	NOUN
ftr-450	1631	7	in	in	ADP
ftr-450	1631	8	which	which	PRON
ftr-450	1631	9	they	they	PRON
ftr-450	1631	10	might	might	AUX
ftr-450	1631	11	.	.	PUNCT
ftr-450	1632	1	for	for	ADP
ftr-450	1632	2	example	example	NOUN
ftr-450	1632	3	,	,	PUNCT
ftr-450	1632	4	a	a	DET
ftr-450	1632	5	plan	plan	NOUN
ftr-450	1632	6	could	could	AUX
ftr-450	1632	7	permit	permit	VERB
ftr-450	1632	8	a	a	DET
ftr-450	1632	9	higher	high	ADJ
ftr-450	1632	10	deferral	deferral	ADJ
ftr-450	1632	11	percentage	percentage	NOUN
ftr-450	1632	12	for	for	ADP
ftr-450	1632	13	employees	employee	NOUN
ftr-450	1632	14	with	with	ADP
ftr-450	1632	15	a	a	DET
ftr-450	1632	16	certain	certain	ADJ
ftr-450	1632	17	length	length	NOUN
ftr-450	1632	18	of	of	ADP
ftr-450	1632	19	service	service	NOUN
ftr-450	1632	20	.	.	PUNCT
ftr-450	1633	1	extreme	extreme	ADJ
ftr-450	1633	2	care	care	NOUN
ftr-450	1633	3	would	would	AUX
ftr-450	1633	4	have	have	VERB
ftr-450	1633	5	to	to	PART
ftr-450	1633	6	be	be	AUX
ftr-450	1633	7	taken	take	VERB
ftr-450	1633	8	so	so	ADV
ftr-450	1633	9	as	as	SCONJ
ftr-450	1633	10	not	not	PART
ftr-450	1633	11	to	to	PART
ftr-450	1633	12	violate	violate	VERB
ftr-450	1633	13	the	the	DET
ftr-450	1633	14	antidiscrimination	antidiscrimination	NOUN
ftr-450	1633	15	norms	norm	NOUN
ftr-450	1633	16	.	.	PUNCT
ftr-450	1634	1	i	i	PRON
ftr-450	1634	2	d.	d.	PROPN
ftr-450	1634	3	at	at	ADP
ftr-450	1634	4	174	174	NUM
ftr-450	1634	5	.	.	PUNCT
ftr-450	1635	1	313	313	NUM
ftr-450	1635	2	.	.	PUNCT
ftr-450	1636	1	after	after	SCONJ
ftr-450	1636	2	the	the	DET
ftr-450	1636	3	annual	annual	ADJ
ftr-450	1636	4	contributions	contribution	NOUN
ftr-450	1636	5	are	be	AUX
ftr-450	1636	6	determined	determine	VERB
ftr-450	1636	7	and	and	CCONJ
ftr-450	1636	8	allocated	allocate	VERB
ftr-450	1636	9	,	,	PUNCT
ftr-450	1636	10	the	the	DET
ftr-450	1636	11	target	target	NOUN
ftr-450	1636	12	benefit	benefit	NOUN
ftr-450	1636	13	plan	plan	NOUN
ftr-450	1636	14	operates	operate	VERB
ftr-450	1636	15	like	like	ADP
ftr-450	1636	16	any	any	DET
ftr-450	1636	17	other	other	ADJ
ftr-450	1636	18	defined	define	VERB
ftr-450	1636	19	contribution	contribution	NOUN
ftr-450	1636	20	plan	plan	NOUN
ftr-450	1636	21	.	.	PUNCT
ftr-450	1637	1	at	at	ADP
ftr-450	1637	2	retirement	retirement	NOUN
ftr-450	1637	3	,	,	PUNCT
ftr-450	1637	4	the	the	DET
ftr-450	1637	5	individual	individual	NOUN
ftr-450	1637	6	=	=	SYM
ftr-450	1637	7	s	s	PART
ftr-450	1637	8	account	account	NOUN
ftr-450	1637	9	may	may	AUX
ftr-450	1637	10	be	be	AUX
ftr-450	1637	11	paid	pay	VERB
ftr-450	1637	12	in	in	ADP
ftr-450	1637	13	a	a	DET
ftr-450	1637	14	lump	lump	NOUN
ftr-450	1637	15	sum	sum	NOUN
ftr-450	1637	16	or	or	CCONJ
ftr-450	1637	17	used	use	VERB
ftr-450	1637	18	to	to	PART
ftr-450	1637	19	purchase	purchase	VERB
ftr-450	1637	20	an	an	DET
ftr-450	1637	21	annuity	annuity	NOUN
ftr-450	1637	22	.	.	PUNCT
ftr-450	1638	1	however	however	ADV
ftr-450	1638	2	,	,	PUNCT
ftr-450	1638	3	the	the	DET
ftr-450	1638	4	actual	actual	ADJ
ftr-450	1638	5	benefit	benefit	NOUN
ftr-450	1638	6	could	could	AUX
ftr-450	1638	7	be	be	AUX
ftr-450	1638	8	more	more	ADV
ftr-450	1638	9	or	or	CCONJ
ftr-450	1638	10	less	less	ADJ
ftr-450	1638	11	than	than	ADP
ftr-450	1638	12	the	the	DET
ftr-450	1638	13	target	target	NOUN
ftr-450	1638	14	benefit	benefit	NOUN
ftr-450	1638	15	,	,	PUNCT
ftr-450	1638	16	depending	depend	VERB
ftr-450	1638	17	on	on	ADP
ftr-450	1638	18	whether	whether	SCONJ
ftr-450	1638	19	the	the	DET
ftr-450	1638	20	actual	actual	ADJ
ftr-450	1638	21	investment	investment	NOUN
ftr-450	1638	22	earnings	earning	NOUN
ftr-450	1638	23	of	of	ADP
ftr-450	1638	24	the	the	DET
ftr-450	1638	25	fund	fund	NOUN
ftr-450	1638	26	and	and	CCONJ
ftr-450	1638	27	the	the	DET
ftr-450	1638	28	annuity	annuity	NOUN
ftr-450	1638	29	purchase	purchase	NOUN
ftr-450	1638	30	rates	rate	NOUN
ftr-450	1638	31	were	be	AUX
ftr-450	1638	32	more	more	ADV
ftr-450	1638	33	or	or	CCONJ
ftr-450	1638	34	less	less	ADV
ftr-450	1638	35	favorable	favorable	ADJ
ftr-450	1638	36	than	than	ADP
ftr-450	1638	37	the	the	DET
ftr-450	1638	38	actuarial	actuarial	ADJ
ftr-450	1638	39	assumptions	assumption	NOUN
ftr-450	1638	40	used	use	VERB
ftr-450	1638	41	to	to	PART
ftr-450	1638	42	calculate	calculate	VERB
ftr-450	1638	43	the	the	DET
ftr-450	1638	44	contribution	contribution	NOUN
ftr-450	1638	45	levels	level	NOUN
ftr-450	1638	46	,	,	PUNCT
ftr-450	1638	47	or	or	CCONJ
ftr-450	1638	48	whether	whether	SCONJ
ftr-450	1638	49	the	the	DET
ftr-450	1638	50	plan	plan	NOUN
ftr-450	1638	51	did	do	AUX
ftr-450	1638	52	not	not	PART
ftr-450	1638	53	terminate	terminate	VERB
ftr-450	1638	54	prematurely	prematurely	ADV
ftr-450	1638	55	.	.	PUNCT
ftr-450	1639	1	see	see	VERB
ftr-450	1639	2	mcgill	mcgill	PROPN
ftr-450	1639	3	&	&	CCONJ
ftr-450	1639	4	grubbs	grubbs	PROPN
ftr-450	1639	5	,	,	PUNCT
ftr-450	1639	6	supra	supra	PROPN
ftr-450	1639	7	note	note	PROPN
ftr-450	1639	8	54	54	NUM
ftr-450	1639	9	,	,	PUNCT
ftr-450	1639	10	at	at	ADP
ftr-450	1639	11	115	115	NUM
ftr-450	1639	12	.	.	PUNCT
ftr-450	1640	1	the	the	DET
ftr-450	1640	2	target	target	NOUN
ftr-450	1640	3	benefit	benefit	NOUN
ftr-450	1640	4	plan	plan	NOUN
ftr-450	1640	5	is	be	AUX
ftr-450	1640	6	easier	easy	ADJ
ftr-450	1640	7	to	to	PART
ftr-450	1640	8	administer	administer	VERB
ftr-450	1640	9	than	than	ADP
ftr-450	1640	10	a	a	DET
ftr-450	1640	11	traditional	traditional	ADJ
ftr-450	1640	12	defined	define	VERB
ftr-450	1640	13	benefit	benefit	NOUN
ftr-450	1640	14	plan	plan	NOUN
ftr-450	1640	15	.	.	PUNCT
ftr-450	1641	1	no	no	DET
ftr-450	1641	2	actuarial	actuarial	ADJ
ftr-450	1641	3	valuations	valuation	NOUN
ftr-450	1641	4	or	or	CCONJ
ftr-450	1641	5	reports	report	NOUN
ftr-450	1641	6	are	be	AUX
ftr-450	1641	7	required	require	VERB
ftr-450	1641	8	.	.	PUNCT
ftr-450	1642	1	thus	thus	ADV
ftr-450	1642	2	,	,	PUNCT
ftr-450	1642	3	although	although	SCONJ
ftr-450	1642	4	the	the	DET
ftr-450	1642	5	target	target	NOUN
ftr-450	1642	6	benefit	benefit	NOUN
ftr-450	1642	7	resembles	resemble	VERB
ftr-450	1642	8	a	a	DET
ftr-450	1642	9	defined	define	VERB
ftr-450	1642	10	benefit	benefit	NOUN
ftr-450	1642	11	plan	plan	NOUN
ftr-450	1642	12	in	in	ADP
ftr-450	1642	13	many	many	ADJ
ftr-450	1642	14	respects	respect	NOUN
ftr-450	1642	15	,	,	PUNCT
ftr-450	1642	16	its	its	PRON
ftr-450	1642	17	allocation	allocation	NOUN
ftr-450	1642	18	of	of	ADP
ftr-450	1642	19	investment	investment	NOUN
ftr-450	1642	20	risk	risk	NOUN
ftr-450	1642	21	is	be	AUX
ftr-450	1642	22	very	very	ADV
ftr-450	1642	23	different	different	ADJ
ftr-450	1642	24	.	.	PUNCT
ftr-450	1643	1	as	as	ADP
ftr-450	1643	2	a	a	DET
ftr-450	1643	3	defined	define	VERB
ftr-450	1643	4	contribution	contribution	NOUN
ftr-450	1643	5	plan	plan	NOUN
ftr-450	1643	6	,	,	PUNCT
ftr-450	1643	7	the	the	DET
ftr-450	1643	8	participant	participant	NOUN
ftr-450	1643	9	,	,	PUNCT
ftr-450	1643	10	bears	bear	VERB
ftr-450	1643	11	the	the	DET
ftr-450	1643	12	risk	risk	NOUN
ftr-450	1643	13	of	of	ADP
ftr-450	1643	14	unfavorable	unfavorable	ADJ
ftr-450	1643	15	investment	investment	NOUN
ftr-450	1643	16	returns	return	NOUN
ftr-450	1643	17	rather	rather	ADV
ftr-450	1643	18	than	than	ADP
ftr-450	1643	19	the	the	DET
ftr-450	1643	20	employer	employer	NOUN
ftr-450	1643	21	.	.	PUNCT
ftr-450	1644	1	therefore	therefore	ADV
ftr-450	1644	2	,	,	PUNCT
ftr-450	1644	3	if	if	SCONJ
ftr-450	1644	4	the	the	DET
ftr-450	1644	5	plan	plan	NOUN
ftr-450	1644	6	terminates	terminate	VERB
ftr-450	1644	7	early	early	ADV
ftr-450	1644	8	or	or	CCONJ
ftr-450	1644	9	if	if	SCONJ
ftr-450	1644	10	there	there	PRON
ftr-450	1644	11	is	be	VERB
ftr-450	1644	12	a	a	DET
ftr-450	1644	13	substantial	substantial	ADJ
ftr-450	1644	14	deviation	deviation	NOUN
ftr-450	1644	15	in	in	ADP
ftr-450	1644	16	the	the	DET
ftr-450	1644	17	experience	experience	NOUN
ftr-450	1644	18	of	of	ADP
ftr-450	1644	19	the	the	DET
ftr-450	1644	20	plan	plan	NOUN
ftr-450	1644	21	as	as	SCONJ
ftr-450	1644	22	compared	compare	VERB
ftr-450	1644	23	to	to	ADP
ftr-450	1644	24	the	the	DET
ftr-450	1644	25	actuarial	actuarial	ADJ
ftr-450	1644	26	assumptions	assumption	NOUN
ftr-450	1644	27	used	use	VERB
ftr-450	1644	28	by	by	ADP
ftr-450	1644	29	the	the	DET
ftr-450	1644	30	plan	plan	NOUN
ftr-450	1644	31	,	,	PUNCT
ftr-450	1644	32	a	a	DET
ftr-450	1644	33	participant	participant	NOUN
ftr-450	1644	34	=	=	SYM
ftr-450	1644	35	s	s	NOUN
ftr-450	1644	36	retirement	retirement	NOUN
ftr-450	1644	37	benefit	benefit	NOUN
ftr-450	1644	38	could	could	AUX
ftr-450	1644	39	differ	differ	VERB
ftr-450	1644	40	drastically	drastically	ADV
ftr-450	1644	41	from	from	ADP
ftr-450	1644	42	the	the	DET
ftr-450	1644	43	targeted	target	VERB
ftr-450	1644	44	amounts	amount	NOUN
ftr-450	1644	45	.	.	PUNCT
ftr-450	1645	1	because	because	SCONJ
ftr-450	1645	2	the	the	DET
ftr-450	1645	3	target	target	NOUN
ftr-450	1645	4	benefit	benefit	NOUN
ftr-450	1645	5	plan	plan	NOUN
ftr-450	1645	6	is	be	AUX
ftr-450	1645	7	an	an	DET
ftr-450	1645	8	individual	individual	ADJ
ftr-450	1645	9	account	account	NOUN
ftr-450	1645	10	plan	plan	NOUN
ftr-450	1645	11	,	,	PUNCT
ftr-450	1645	12	and	and	CCONJ
ftr-450	1645	13	the	the	DET
ftr-450	1645	14	retirement	retirement	NOUN
ftr-450	1645	15	benefit	benefit	NOUN
ftr-450	1645	16	is	be	AUX
ftr-450	1645	17	based	base	VERB
ftr-450	1645	18	on	on	ADP
ftr-450	1645	19	the	the	DET
ftr-450	1645	20	value	value	NOUN
ftr-450	1645	21	of	of	ADP
ftr-450	1645	22	the	the	DET
ftr-450	1645	23	participant	participant	NOUN
ftr-450	1646	1	=	=	SYM
ftr-450	1646	2	s	s	PART
ftr-450	1646	3	individual	individual	ADJ
ftr-450	1646	4	accounts	account	NOUN
ftr-450	1646	5	,	,	PUNCT
ftr-450	1646	6	the	the	DET
ftr-450	1646	7	target	target	NOUN
ftr-450	1646	8	benefit	benefit	NOUN
ftr-450	1646	9	plan	plan	NOUN
ftr-450	1646	10	is	be	AUX
ftr-450	1646	11	excluded	exclude	VERB
ftr-450	1646	12	from	from	ADP
ftr-450	1646	13	pbgc	pbgc	PROPN
ftr-450	1646	14	coverage	coverage	NOUN
ftr-450	1646	15	.	.	PUNCT
ftr-450	1647	1	therefore	therefore	ADV
ftr-450	1647	2	,	,	PUNCT
ftr-450	1647	3	there	there	PRON
ftr-450	1647	4	is	be	VERB
ftr-450	1647	5	no	no	DET
ftr-450	1647	6	federal	federal	ADJ
ftr-450	1647	7	insurance	insurance	NOUN
ftr-450	1647	8	protection	protection	NOUN
ftr-450	1647	9	for	for	ADP
ftr-450	1647	10	target	target	NOUN
ftr-450	1647	11	benefit	benefit	NOUN
ftr-450	1647	12	plan	plan	NOUN
ftr-450	1647	13	participants	participant	NOUN
ftr-450	1647	14	if	if	SCONJ
ftr-450	1647	15	the	the	DET
ftr-450	1647	16	plan	plan	NOUN
ftr-450	1647	17	terminates	terminate	VERB
ftr-450	1647	18	with	with	ADP
ftr-450	1647	19	insufficient	insufficient	ADJ
ftr-450	1647	20	assets	asset	NOUN
ftr-450	1647	21	.	.	PUNCT
ftr-450	1648	1	see	see	VERB
ftr-450	1648	2	i	i	PRON
ftr-450	1648	3	d.	d.	PROPN
ftr-450	1648	4	314	314	NUM
ftr-450	1648	5	.	.	PUNCT
ftr-450	1649	1	see	see	VERB
ftr-450	1649	2	halperin	halperin	NOUN
ftr-450	1649	3	,	,	PUNCT
ftr-450	1649	4	supra	supra	PROPN
ftr-450	1649	5	note	note	PROPN
ftr-450	1649	6	8	8	NUM
ftr-450	1649	7	,	,	PUNCT
ftr-450	1649	8	at	at	ADP
ftr-450	1649	9	176	176	NUM
ftr-450	1649	10	.	.	PUNCT
ftr-450	1650	1	see	see	VERB
ftr-450	1650	2	employee	employee	NOUN
ftr-450	1650	3	=	=	NOUN
ftr-450	1650	4	s	s	VERB
ftr-450	1650	5	right	right	NOUN
ftr-450	1650	6	to	to	PART
ftr-450	1650	7	convert	convert	VERB
ftr-450	1650	8	policy	policy	NOUN
ftr-450	1650	9	not	not	PART
ftr-450	1650	10	incident	incident	NOUN
ftr-450	1650	11	to	to	ADP
ftr-450	1650	12	ownership	ownership	NOUN
ftr-450	1650	13	,	,	PUNCT
ftr-450	1650	14	irs	irs	PROPN
ftr-450	1650	15	says	say	VERB
ftr-450	1650	16	,	,	PUNCT
ftr-450	1650	17	vol	vol	NOUN
ftr-450	1650	18	.	.	PROPN
ftr-450	1651	1	11	11	NUM
ftr-450	1651	2	,	,	PUNCT
ftr-450	1651	3	no	no	INTJ
ftr-450	1651	4	.	.	NOUN
ftr-450	1651	5	36	36	NUM
ftr-450	1651	6	,	,	PUNCT
ftr-450	1651	7	pens	pen	NOUN
ftr-450	1651	8	.	.	PROPN
ftr-450	1651	9	&	&	CCONJ
ftr-450	1651	10	ben	ben	PROPN
ftr-450	1651	11	.	.	PROPN
ftr-450	1652	1	rep	rep	PROPN
ftr-450	1652	2	.	.	PROPN
ftr-450	1652	3	(	(	PUNCT
ftr-450	1652	4	bna	bna	PROPN
ftr-450	1652	5	)	)	PUNCT
ftr-450	1652	6	1135	1135	NUM
ftr-450	1652	7	(	(	PUNCT
ftr-450	1652	8	sept	sept	PROPN
ftr-450	1652	9	.	.	PROPN
ftr-450	1652	10	3	3	NUM
ftr-450	1652	11	,	,	PUNCT
ftr-450	1652	12	1984	1984	NUM
ftr-450	1652	13	)	)	PUNCT
ftr-450	1652	14	.	.	PUNCT
ftr-450	1653	1	315	315	NUM
ftr-450	1653	2	.	.	PUNCT
ftr-450	1654	1	the	the	DET
ftr-450	1654	2	targeted	target	VERB
ftr-450	1654	3	benefit	benefit	NOUN
ftr-450	1654	4	assumes	assume	VERB
ftr-450	1654	5	that	that	SCONJ
ftr-450	1654	6	each	each	DET
ftr-450	1654	7	participant	participant	NOUN
ftr-450	1654	8	will	will	AUX
ftr-450	1654	9	work	work	VERB
ftr-450	1654	10	until	until	ADP
ftr-450	1654	11	normal	normal	ADJ
ftr-450	1654	12	retirement	retirement	NOUN
ftr-450	1654	13	age	age	NOUN
ftr-450	1654	14	.	.	PUNCT
ftr-450	1655	1	678	678	NUM
ftr-450	1655	2	florida	florida	PROPN
ftr-450	1655	3	tax	tax	NOUN
ftr-450	1655	4	review	review	NOUN
ftr-450	1655	5	[	[	X
ftr-450	1655	6	vol	vol	NOUN
ftr-450	1655	7	.	.	PUNCT
ftr-450	1655	8	4:9	4:9	NUM
ftr-450	1655	9	employer	employer	NOUN
ftr-450	1655	10	's	's	PART
ftr-450	1655	11	annual	annual	ADJ
ftr-450	1655	12	contribution	contribution	NOUN
ftr-450	1655	13	level	level	NOUN
ftr-450	1655	14	is	be	AUX
ftr-450	1655	15	the	the	DET
ftr-450	1655	16	sum	sum	NOUN
ftr-450	1655	17	of	of	ADP
ftr-450	1655	18	the	the	DET
ftr-450	1655	19	amounts	amount	NOUN
ftr-450	1655	20	that	that	PRON
ftr-450	1655	21	are	be	AUX
ftr-450	1655	22	needed	need	VERB
ftr-450	1655	23	to	to	PART
ftr-450	1655	24	annually	annually	ADV
ftr-450	1655	25	fund	fund	VERB
ftr-450	1655	26	each	each	DET
ftr-450	1655	27	participant	participant	NOUN
ftr-450	1655	28	's	's	PART
ftr-450	1655	29	targeted	target	VERB
ftr-450	1655	30	benefit.316	benefit.316	VERB
ftr-450	1655	31	the	the	DET
ftr-450	1655	32	annual	annual	ADJ
ftr-450	1655	33	contribution	contribution	NOUN
ftr-450	1655	34	is	be	AUX
ftr-450	1655	35	then	then	ADV
ftr-450	1655	36	allocated	allocate	VERB
ftr-450	1655	37	to	to	ADP
ftr-450	1655	38	the	the	DET
ftr-450	1655	39	individual	individual	ADJ
ftr-450	1655	40	accounts	account	NOUN
ftr-450	1655	41	according	accord	VERB
ftr-450	1655	42	to	to	ADP
ftr-450	1655	43	the	the	DET
ftr-450	1655	44	amount	amount	NOUN
ftr-450	1655	45	necessary	necessary	ADJ
ftr-450	1655	46	to	to	PART
ftr-450	1655	47	fund	fund	VERB
ftr-450	1655	48	each	each	DET
ftr-450	1655	49	participant	participant	NOUN
ftr-450	1656	1	=	=	SYM
ftr-450	1656	2	s	s	PART
ftr-450	1656	3	targeted	target	VERB
ftr-450	1656	4	benefit.317	benefit.317	ADJ
ftr-450	1656	5	because	because	SCONJ
ftr-450	1656	6	the	the	DET
ftr-450	1656	7	target	target	NOUN
ftr-450	1656	8	benefit	benefit	NOUN
ftr-450	1656	9	plan	plan	NOUN
ftr-450	1656	10	uses	use	VERB
ftr-450	1656	11	a	a	DET
ftr-450	1656	12	benefit	benefit	NOUN
ftr-450	1656	13	accrual	accrual	ADJ
ftr-450	1656	14	formula	formula	NOUN
ftr-450	1656	15	to	to	PART
ftr-450	1656	16	determine	determine	VERB
ftr-450	1656	17	the	the	DET
ftr-450	1656	18	retirement	retirement	NOUN
ftr-450	1657	1	benefits,318	benefits,318	ADP
ftr-450	1657	2	it	it	PRON
ftr-450	1657	3	is	be	AUX
ftr-450	1657	4	possible	possible	ADJ
ftr-450	1657	5	for	for	SCONJ
ftr-450	1657	6	the	the	DET
ftr-450	1657	7	employer	employer	NOUN
ftr-450	1657	8	to	to	PART
ftr-450	1657	9	account	account	VERB
ftr-450	1657	10	for	for	ADP
ftr-450	1657	11	service	service	NOUN
ftr-450	1657	12	prior	prior	ADV
ftr-450	1657	13	to	to	ADP
ftr-450	1657	14	the	the	DET
ftr-450	1657	15	establishment	establishment	NOUN
ftr-450	1657	16	of	of	ADP
ftr-450	1657	17	the	the	DET
ftr-450	1657	18	plan	plan	NOUN
ftr-450	1657	19	,	,	PUNCT
ftr-450	1657	20	by	by	ADP
ftr-450	1657	21	expressly	expressly	ADV
ftr-450	1657	22	awarding	award	VERB
ftr-450	1657	23	past	past	ADJ
ftr-450	1657	24	service	service	NOUN
ftr-450	1657	25	credits	credit	NOUN
ftr-450	1657	26	.	.	PUNCT
ftr-450	1658	1	the	the	DET
ftr-450	1658	2	use	use	NOUN
ftr-450	1658	3	of	of	ADP
ftr-450	1658	4	past	past	ADJ
ftr-450	1658	5	service	service	NOUN
ftr-450	1658	6	credits	credit	NOUN
ftr-450	1658	7	in	in	ADP
ftr-450	1658	8	a	a	DET
ftr-450	1658	9	target	target	NOUN
ftr-450	1658	10	benefit	benefit	NOUN
ftr-450	1658	11	plan	plan	NOUN
ftr-450	1658	12	is	be	AUX
ftr-450	1658	13	illustrated	illustrate	VERB
ftr-450	1658	14	by	by	ADP
ftr-450	1658	15	the	the	DET
ftr-450	1658	16	following	follow	VERB
ftr-450	1658	17	example	example	NOUN
ftr-450	1658	18	.	.	PUNCT
ftr-450	1659	1	assume	assume	VERB
ftr-450	1659	2	an	an	DET
ftr-450	1659	3	employee	employee	NOUN
ftr-450	1659	4	age	age	NOUN
ftr-450	1659	5	45	45	NUM
ftr-450	1659	6	has	have	VERB
ftr-450	1659	7	10	10	NUM
ftr-450	1659	8	years	year	NOUN
ftr-450	1659	9	of	of	ADP
ftr-450	1659	10	service	service	NOUN
ftr-450	1659	11	at	at	ADP
ftr-450	1659	12	the	the	DET
ftr-450	1659	13	time	time	NOUN
ftr-450	1659	14	a	a	DET
ftr-450	1659	15	target	target	NOUN
ftr-450	1659	16	benefit	benefit	NOUN
ftr-450	1659	17	plan	plan	NOUN
ftr-450	1659	18	is	be	AUX
ftr-450	1659	19	established	establish	VERB
ftr-450	1659	20	,	,	PUNCT
ftr-450	1659	21	and	and	CCONJ
ftr-450	1659	22	the	the	DET
ftr-450	1659	23	plan	plan	NOUN
ftr-450	1659	24	recognizes	recognize	VERB
ftr-450	1659	25	past	past	ADP
ftr-450	1659	26	service	service	NOUN
ftr-450	1659	27	.	.	PUNCT
ftr-450	1660	1	if	if	SCONJ
ftr-450	1660	2	the	the	DET
ftr-450	1660	3	plan	plan	NOUN
ftr-450	1660	4	provides	provide	VERB
ftr-450	1660	5	1	1	NUM
ftr-450	1660	6	%	%	NOUN
ftr-450	1660	7	per	per	ADP
ftr-450	1660	8	year	year	NOUN
ftr-450	1660	9	of	of	ADP
ftr-450	1660	10	service	service	NOUN
ftr-450	1660	11	,	,	PUNCT
ftr-450	1660	12	the	the	DET
ftr-450	1660	13	employee	employee	NOUN
ftr-450	1660	14	can	can	AUX
ftr-450	1660	15	expect	expect	VERB
ftr-450	1660	16	a	a	DET
ftr-450	1660	17	30	30	NUM
ftr-450	1660	18	%	%	NOUN
ftr-450	1660	19	benefit	benefit	NOUN
ftr-450	1660	20	at	at	ADP
ftr-450	1660	21	age	age	NOUN
ftr-450	1660	22	65	65	NUM
ftr-450	1660	23	,	,	PUNCT
ftr-450	1660	24	assuming	assume	VERB
ftr-450	1660	25	the	the	DET
ftr-450	1660	26	plan	plan	NOUN
ftr-450	1660	27	=	=	SYM
ftr-450	1660	28	s	s	PART
ftr-450	1660	29	investment	investment	NOUN
ftr-450	1660	30	performance	performance	NOUN
ftr-450	1660	31	is	be	AUX
ftr-450	1660	32	predicted	predict	VERB
ftr-450	1660	33	accurately	accurately	ADV
ftr-450	1660	34	.	.	PUNCT
ftr-450	1661	1	the	the	DET
ftr-450	1661	2	employee	employee	NOUN
ftr-450	1661	3	,	,	PUNCT
ftr-450	1661	4	accordingly	accordingly	ADV
ftr-450	1661	5	,	,	PUNCT
ftr-450	1661	6	could	could	AUX
ftr-450	1661	7	assume	assume	VERB
ftr-450	1661	8	a	a	DET
ftr-450	1661	9	10	10	NUM
ftr-450	1661	10	%	%	NOUN
ftr-450	1661	11	benefit	benefit	NOUN
ftr-450	1661	12	has	have	AUX
ftr-450	1661	13	already	already	ADV
ftr-450	1661	14	been	be	AUX
ftr-450	1661	15	earned	earn	VERB
ftr-450	1661	16	when	when	SCONJ
ftr-450	1661	17	the	the	DET
ftr-450	1661	18	plan	plan	NOUN
ftr-450	1661	19	is	be	AUX
ftr-450	1661	20	established	establish	VERB
ftr-450	1661	21	.	.	PUNCT
ftr-450	1662	1	if	if	SCONJ
ftr-450	1662	2	level	level	NOUN
ftr-450	1662	3	contributions	contribution	NOUN
ftr-450	1662	4	are	be	AUX
ftr-450	1662	5	made	make	VERB
ftr-450	1662	6	over	over	ADP
ftr-450	1662	7	the	the	DET
ftr-450	1662	8	next	next	ADJ
ftr-450	1662	9	20	20	NUM
ftr-450	1662	10	years	year	NOUN
ftr-450	1662	11	,	,	PUNCT
ftr-450	1662	12	there	there	PRON
ftr-450	1662	13	will	will	AUX
ftr-450	1662	14	be	be	AUX
ftr-450	1662	15	sufficient	sufficient	ADJ
ftr-450	1662	16	assets	asset	NOUN
ftr-450	1662	17	when	when	SCONJ
ftr-450	1662	18	the	the	DET
ftr-450	1662	19	employee	employee	NOUN
ftr-450	1662	20	attains	attain	VERB
ftr-450	1662	21	age	age	NOUN
ftr-450	1662	22	65	65	NUM
ftr-450	1662	23	to	to	PART
ftr-450	1662	24	pay	pay	VERB
ftr-450	1662	25	the	the	DET
ftr-450	1662	26	entire	entire	ADJ
ftr-450	1662	27	expected	expect	VERB
ftr-450	1662	28	retirement	retirement	NOUN
ftr-450	1662	29	benefit	benefit	NOUN
ftr-450	1662	30	.	.	PUNCT
ftr-450	1663	1	if	if	SCONJ
ftr-450	1663	2	the	the	DET
ftr-450	1663	3	plan	plan	NOUN
ftr-450	1663	4	were	be	AUX
ftr-450	1663	5	to	to	PART
ftr-450	1663	6	terminate	terminate	VERB
ftr-450	1663	7	at	at	ADP
ftr-450	1663	8	any	any	DET
ftr-450	1663	9	point	point	NOUN
ftr-450	1663	10	before	before	SCONJ
ftr-450	1663	11	the	the	DET
ftr-450	1663	12	participant	participant	NOUN
ftr-450	1663	13	reaches	reach	VERB
ftr-450	1663	14	age	age	NOUN
ftr-450	1663	15	65	65	NUM
ftr-450	1663	16	,	,	PUNCT
ftr-450	1663	17	however	however	ADV
ftr-450	1663	18	,	,	PUNCT
ftr-450	1663	19	there	there	PRON
ftr-450	1663	20	would	would	AUX
ftr-450	1663	21	be	be	AUX
ftr-450	1663	22	insufficient	insufficient	ADJ
ftr-450	1663	23	funds	fund	NOUN
ftr-450	1663	24	to	to	PART
ftr-450	1663	25	pay	pay	VERB
ftr-450	1663	26	the	the	DET
ftr-450	1663	27	past	past	ADJ
ftr-450	1663	28	service	service	NOUN
ftr-450	1663	29	benefit	benefit	NOUN
ftr-450	1663	30	,	,	PUNCT
ftr-450	1663	31	and	and	CCONJ
ftr-450	1663	32	the	the	DET
ftr-450	1663	33	participant	participant	NOUN
ftr-450	1663	34	would	would	AUX
ftr-450	1663	35	receive	receive	VERB
ftr-450	1663	36	less	less	ADJ
ftr-450	1663	37	at	at	ADP
ftr-450	1663	38	retirement	retirement	NOUN
ftr-450	1663	39	than	than	SCONJ
ftr-450	1663	40	she	she	PRON
ftr-450	1663	41	expected.319	expected.319	VERB
ftr-450	1663	42	thus	thus	ADV
ftr-450	1663	43	,	,	PUNCT
ftr-450	1663	44	the	the	DET
ftr-450	1663	45	participant	participant	NOUN
ftr-450	1663	46	would	would	AUX
ftr-450	1663	47	have	have	AUX
ftr-450	1663	48	been	be	AUX
ftr-450	1663	49	misled	mislead	VERB
ftr-450	1663	50	by	by	ADP
ftr-450	1663	51	the	the	DET
ftr-450	1663	52	past	past	ADJ
ftr-450	1663	53	service	service	NOUN
ftr-450	1663	54	credit	credit	NOUN
ftr-450	1663	55	award.320	award.320	DET
ftr-450	1663	56	the	the	DET
ftr-450	1663	57	worst	bad	ADJ
ftr-450	1663	58	case	case	NOUN
ftr-450	1663	59	scenario	scenario	NOUN
ftr-450	1663	60	would	would	AUX
ftr-450	1663	61	occur	occur	VERB
ftr-450	1663	62	at	at	ADP
ftr-450	1663	63	the	the	DET
ftr-450	1663	64	end	end	NOUN
ftr-450	1663	65	of	of	ADP
ftr-450	1663	66	year	year	NOUN
ftr-450	1663	67	one	one	NUM
ftr-450	1663	68	.	.	PUNCT
ftr-450	1664	1	at	at	ADP
ftr-450	1664	2	this	this	DET
ftr-450	1664	3	point	point	NOUN
ftr-450	1664	4	the	the	DET
ftr-450	1664	5	employee	employee	NOUN
ftr-450	1664	6	's	's	PART
ftr-450	1664	7	account	account	NOUN
ftr-450	1664	8	balance	balance	NOUN
ftr-450	1664	9	would	would	AUX
ftr-450	1664	10	fall	fall	VERB
ftr-450	1664	11	significantly	significantly	ADV
ftr-450	1664	12	short	short	ADJ
ftr-450	1664	13	of	of	ADP
ftr-450	1664	14	that	that	PRON
ftr-450	1664	15	required	require	VERB
ftr-450	1664	16	to	to	PART
ftr-450	1664	17	provide	provide	VERB
ftr-450	1664	18	an	an	DET
ftr-450	1664	19	11	11	NUM
ftr-450	1664	20	%	%	NOUN
ftr-450	1664	21	benefit	benefit	NOUN
ftr-450	1664	22	.	.	PUNCT
ftr-450	1665	1	while	while	SCONJ
ftr-450	1665	2	the	the	DET
ftr-450	1665	3	target	target	NOUN
ftr-450	1665	4	benefit	benefit	NOUN
ftr-450	1665	5	plan	plan	NOUN
ftr-450	1665	6	is	be	AUX
ftr-450	1665	7	the	the	DET
ftr-450	1665	8	only	only	ADV
ftr-450	1665	9	defined	define	VERB
ftr-450	1665	10	contribution	contribution	NOUN
ftr-450	1665	11	plan	plan	NOUN
ftr-450	1665	12	which	which	PRON
ftr-450	1665	13	allows	allow	VERB
ftr-450	1665	14	the	the	DET
ftr-450	1665	15	employer	employer	NOUN
ftr-450	1665	16	to	to	PART
ftr-450	1665	17	expressly	expressly	ADV
ftr-450	1665	18	award	award	VERB
ftr-450	1665	19	credit	credit	NOUN
ftr-450	1665	20	for	for	ADP
ftr-450	1665	21	prior	prior	ADJ
ftr-450	1665	22	service	service	NOUN
ftr-450	1665	23	,	,	PUNCT
ftr-450	1665	24	past	past	ADP
ftr-450	1665	25	service	service	NOUN
ftr-450	1665	26	credit	credit	NOUN
ftr-450	1665	27	can	can	AUX
ftr-450	1665	28	be	be	AUX
ftr-450	1665	29	given	give	VERB
ftr-450	1665	30	implicitly	implicitly	ADV
ftr-450	1665	31	in	in	ADP
ftr-450	1665	32	other	other	ADJ
ftr-450	1665	33	types	type	NOUN
ftr-450	1665	34	of	of	ADP
ftr-450	1665	35	defined	define	VERB
ftr-450	1665	36	contribution	contribution	NOUN
ftr-450	1665	37	plans	plan	NOUN
ftr-450	1665	38	.	.	PUNCT
ftr-450	1666	1	for	for	ADP
ftr-450	1666	2	example	example	NOUN
ftr-450	1666	3	,	,	PUNCT
ftr-450	1666	4	in	in	ADP
ftr-450	1666	5	a	a	DET
ftr-450	1666	6	money	money	NOUN
ftr-450	1666	7	purchase	purchase	NOUN
ftr-450	1666	8	plan	plan	NOUN
ftr-450	1666	9	an	an	DET
ftr-450	1666	10	allocation	allocation	NOUN
ftr-450	1666	11	of	of	ADP
ftr-450	1666	12	employer	employer	NOUN
ftr-450	1666	13	contributions	contribution	NOUN
ftr-450	1666	14	can	can	AUX
ftr-450	1666	15	be	be	AUX
ftr-450	1666	16	based	base	VERB
ftr-450	1666	17	on	on	ADP
ftr-450	1666	18	years	year	NOUN
ftr-450	1666	19	of	of	ADP
ftr-450	1666	20	service	service	NOUN
ftr-450	1666	21	,	,	PUNCT
ftr-450	1666	22	or	or	CCONJ
ftr-450	1666	23	on	on	ADP
ftr-450	1666	24	compensation.321	compensation.321	NOUN
ftr-450	1666	25	in	in	ADP
ftr-450	1666	26	other	other	ADJ
ftr-450	1666	27	types	type	NOUN
ftr-450	1666	28	of	of	ADP
ftr-450	1666	29	defined	define	VERB
ftr-450	1666	30	contribution	contribution	NOUN
ftr-450	1666	31	plans	plan	VERB
ftr-450	1666	32	employers	employer	NOUN
ftr-450	1666	33	can	can	AUX
ftr-450	1666	34	take	take	VERB
ftr-450	1666	35	past	past	ADJ
ftr-450	1666	36	service	service	NOUN
ftr-450	1666	37	into	into	ADP
ftr-450	1666	38	316	316	NUM
ftr-450	1666	39	.	.	PUNCT
ftr-450	1667	1	as	as	SCONJ
ftr-450	1667	2	is	be	AUX
ftr-450	1667	3	the	the	DET
ftr-450	1667	4	case	case	NOUN
ftr-450	1667	5	of	of	ADP
ftr-450	1667	6	all	all	DET
ftr-450	1667	7	defined	define	VERB
ftr-450	1667	8	benefit	benefit	NOUN
ftr-450	1667	9	plans	plan	NOUN
ftr-450	1667	10	,	,	PUNCT
ftr-450	1667	11	the	the	DET
ftr-450	1667	12	target	target	NOUN
ftr-450	1667	13	benefit	benefit	NOUN
ftr-450	1667	14	plan	plan	NOUN
ftr-450	1667	15	provides	provide	VERB
ftr-450	1667	16	higher	high	ADJ
ftr-450	1667	17	contributions	contribution	NOUN
ftr-450	1667	18	for	for	ADP
ftr-450	1667	19	older	old	ADJ
ftr-450	1667	20	,	,	PUNCT
ftr-450	1667	21	more	more	ADV
ftr-450	1667	22	highly	highly	ADV
ftr-450	1667	23	compensated	compensated	ADJ
ftr-450	1667	24	employees	employee	NOUN
ftr-450	1667	25	.	.	PUNCT
ftr-450	1668	1	317	317	NUM
ftr-450	1668	2	.	.	PUNCT
ftr-450	1669	1	see	see	VERB
ftr-450	1669	2	mcgill	mcgill	PROPN
ftr-450	1669	3	&	&	CCONJ
ftr-450	1669	4	grubbs	grubbs	PROPN
ftr-450	1669	5	,	,	PUNCT
ftr-450	1669	6	supra	supra	PROPN
ftr-450	1669	7	note	note	PROPN
ftr-450	1669	8	54	54	NUM
ftr-450	1669	9	,	,	PUNCT
ftr-450	1669	10	at	at	ADP
ftr-450	1669	11	115	115	NUM
ftr-450	1669	12	.	.	PUNCT
ftr-450	1670	1	the	the	DET
ftr-450	1670	2	contributions	contribution	NOUN
ftr-450	1670	3	are	be	AUX
ftr-450	1670	4	determined	determine	VERB
ftr-450	1670	5	by	by	ADP
ftr-450	1670	6	multiplying	multiply	VERB
ftr-450	1670	7	the	the	DET
ftr-450	1670	8	target	target	NOUN
ftr-450	1670	9	benefit	benefit	NOUN
ftr-450	1670	10	by	by	ADP
ftr-450	1670	11	a	a	DET
ftr-450	1670	12	factor	factor	NOUN
ftr-450	1670	13	in	in	ADP
ftr-450	1670	14	the	the	DET
ftr-450	1670	15	plan	plan	NOUN
ftr-450	1670	16	that	that	PRON
ftr-450	1670	17	varies	vary	VERB
ftr-450	1670	18	by	by	ADP
ftr-450	1670	19	age	age	NOUN
ftr-450	1670	20	.	.	PUNCT
ftr-450	1671	1	i	i	PRON
ftr-450	1671	2	d.	d.	PROPN
ftr-450	1671	3	318	318	NUM
ftr-450	1671	4	.	.	PUNCT
ftr-450	1672	1	to	to	ADP
ftr-450	1672	2	the	the	DET
ftr-450	1672	3	extent	extent	NOUN
ftr-450	1672	4	that	that	SCONJ
ftr-450	1672	5	the	the	DET
ftr-450	1672	6	experience	experience	NOUN
ftr-450	1672	7	approximates	approximate	VERB
ftr-450	1672	8	the	the	DET
ftr-450	1672	9	assumptions	assumption	NOUN
ftr-450	1672	10	used	use	VERB
ftr-450	1672	11	to	to	PART
ftr-450	1672	12	determine	determine	VERB
ftr-450	1672	13	the	the	DET
ftr-450	1672	14	projected	project	VERB
ftr-450	1672	15	benefit	benefit	NOUN
ftr-450	1672	16	,	,	PUNCT
ftr-450	1672	17	the	the	DET
ftr-450	1672	18	benefits	benefit	NOUN
ftr-450	1672	19	will	will	AUX
ftr-450	1672	20	approximate	approximate	VERB
ftr-450	1672	21	those	those	PRON
ftr-450	1672	22	provided	provide	VERB
ftr-450	1672	23	under	under	ADP
ftr-450	1672	24	a	a	DET
ftr-450	1672	25	defined	define	VERB
ftr-450	1672	26	benefit	benefit	NOUN
ftr-450	1672	27	plan	plan	NOUN
ftr-450	1672	28	with	with	ADP
ftr-450	1672	29	a	a	DET
ftr-450	1672	30	benefit	benefit	NOUN
ftr-450	1672	31	formula	formula	NOUN
ftr-450	1672	32	.	.	PUNCT
ftr-450	1673	1	the	the	DET
ftr-450	1673	2	target	target	NOUN
ftr-450	1673	3	benefit	benefit	NOUN
ftr-450	1673	4	plan	plan	NOUN
ftr-450	1673	5	is	be	AUX
ftr-450	1673	6	even	even	ADV
ftr-450	1673	7	subject	subject	ADJ
ftr-450	1673	8	to	to	ADP
ftr-450	1673	9	the	the	DET
ftr-450	1673	10	maximum	maximum	ADJ
ftr-450	1673	11	limits	limit	NOUN
ftr-450	1673	12	on	on	ADP
ftr-450	1673	13	contributions	contribution	NOUN
ftr-450	1673	14	which	which	PRON
ftr-450	1673	15	can	can	AUX
ftr-450	1673	16	limit	limit	VERB
ftr-450	1673	17	the	the	DET
ftr-450	1673	18	contributions	contribution	NOUN
ftr-450	1673	19	that	that	PRON
ftr-450	1673	20	could	could	AUX
ftr-450	1673	21	otherwise	otherwise	ADV
ftr-450	1673	22	be	be	AUX
ftr-450	1673	23	made	make	VERB
ftr-450	1673	24	to	to	ADP
ftr-450	1673	25	older	old	ADJ
ftr-450	1673	26	participants	participant	NOUN
ftr-450	1673	27	.	.	PUNCT
ftr-450	1674	1	i	i	PRON
ftr-450	1674	2	d.	d.	PROPN
ftr-450	1674	3	319	319	NUM
ftr-450	1674	4	.	.	PUNCT
ftr-450	1675	1	see	see	VERB
ftr-450	1675	2	halperin	halperin	NOUN
ftr-450	1675	3	,	,	PUNCT
ftr-450	1675	4	supra	supra	PROPN
ftr-450	1675	5	note	note	PROPN
ftr-450	1675	6	7	7	NUM
ftr-450	1675	7	,	,	PUNCT
ftr-450	1675	8	at	at	ADP
ftr-450	1675	9	776	776	NUM
ftr-450	1675	10	-	-	SYM
ftr-450	1675	11	77	77	NUM
ftr-450	1675	12	.	.	PUNCT
ftr-450	1675	13	320	320	NUM
ftr-450	1675	14	.	.	PUNCT
ftr-450	1676	1	but	but	CCONJ
ftr-450	1676	2	see	see	VERB
ftr-450	1676	3	i	i	PRON
ftr-450	1676	4	d.	d.	PROPN
ftr-450	1676	5	at	at	ADP
ftr-450	1676	6	772	772	NUM
ftr-450	1676	7	-	-	SYM
ftr-450	1676	8	78	78	NUM
ftr-450	1676	9	(	(	PUNCT
ftr-450	1676	10	positing	posit	VERB
ftr-450	1676	11	that	that	SCONJ
ftr-450	1676	12	we	we	PRON
ftr-450	1676	13	should	should	AUX
ftr-450	1676	14	treat	treat	VERB
ftr-450	1676	15	past	past	ADJ
ftr-450	1676	16	service	service	NOUN
ftr-450	1676	17	in	in	ADP
ftr-450	1676	18	defined	define	VERB
ftr-450	1676	19	benefit	benefit	NOUN
ftr-450	1676	20	plans	plan	NOUN
ftr-450	1676	21	like	like	SCONJ
ftr-450	1676	22	we	we	PRON
ftr-450	1676	23	treat	treat	VERB
ftr-450	1676	24	it	it	PRON
ftr-450	1676	25	in	in	ADP
ftr-450	1676	26	defined	define	VERB
ftr-450	1676	27	contribution	contribution	NOUN
ftr-450	1676	28	plans	plan	NOUN
ftr-450	1676	29	,	,	PUNCT
ftr-450	1676	30	which	which	PRON
ftr-450	1676	31	is	be	AUX
ftr-450	1676	32	to	to	PART
ftr-450	1676	33	allow	allow	VERB
ftr-450	1676	34	the	the	DET
ftr-450	1676	35	same	same	ADJ
ftr-450	1676	36	funding	funding	NOUN
ftr-450	1676	37	)	)	PUNCT
ftr-450	1676	38	.	.	PUNCT
ftr-450	1677	1	321	321	NUM
ftr-450	1677	2	.	.	PUNCT
ftr-450	1678	1	when	when	SCONJ
ftr-450	1678	2	this	this	DET
ftr-450	1678	3	approach	approach	NOUN
ftr-450	1678	4	is	be	AUX
ftr-450	1678	5	used	use	VERB
ftr-450	1678	6	,	,	PUNCT
ftr-450	1678	7	care	care	NOUN
ftr-450	1678	8	must	must	AUX
ftr-450	1678	9	be	be	AUX
ftr-450	1678	10	taken	take	VERB
ftr-450	1678	11	that	that	SCONJ
ftr-450	1678	12	such	such	ADJ
ftr-450	1678	13	formulas	formula	NOUN
ftr-450	1678	14	are	be	AUX
ftr-450	1678	15	not	not	PART
ftr-450	1678	16	discriminatory	discriminatory	ADJ
ftr-450	1678	17	in	in	ADP
ftr-450	1678	18	favor	favor	NOUN
ftr-450	1678	19	of	of	ADP
ftr-450	1678	20	the	the	DET
ftr-450	1678	21	highly	highly	ADV
ftr-450	1678	22	compensated	compensated	ADJ
ftr-450	1678	23	employees	employee	NOUN
ftr-450	1678	24	.	.	PUNCT
ftr-450	1679	1	see	see	VERB
ftr-450	1679	2	quality	quality	NOUN
ftr-450	1679	3	brands	brand	NOUN
ftr-450	1679	4	,	,	PUNCT
ftr-450	1679	5	inc	inc	PROPN
ftr-450	1679	6	.	.	PROPN
ftr-450	1680	1	v.	v.	PROPN
ftr-450	1680	2	commissioner	commissioner	PROPN
ftr-450	1680	3	,	,	PUNCT
ftr-450	1680	4	67	67	NUM
ftr-450	1680	5	t.c	t.c	PROPN
ftr-450	1680	6	.	.	PROPN
ftr-450	1680	7	167	167	NUM
ftr-450	1680	8	(	(	PUNCT
ftr-450	1680	9	1976	1976	NUM
ftr-450	1680	10	)	)	PUNCT
ftr-450	1681	1	;	;	PUNCT
ftr-450	1681	2	see	see	VERB
ftr-450	1681	3	also	also	ADV
ftr-450	1681	4	canan	canan	PROPN
ftr-450	1681	5	,	,	PUNCT
ftr-450	1681	6	supra	supra	PROPN
ftr-450	1681	7	note	note	PROPN
ftr-450	1681	8	30	30	NUM
ftr-450	1681	9	,	,	PUNCT
ftr-450	1681	10	at	at	ADP
ftr-450	1681	11	98	98	NUM
ftr-450	1681	12	;	;	PUNCT
ftr-450	1681	13	see	see	VERB
ftr-450	1681	14	also	also	ADV
ftr-450	1681	15	halperin	halperin	NOUN
ftr-450	1681	16	,	,	PUNCT
ftr-450	1681	17	supra	supra	PROPN
ftr-450	1681	18	note	note	PROPN
ftr-450	1681	19	7	7	NUM
ftr-450	1681	20	,	,	PUNCT
ftr-450	1681	21	at	at	ADP
ftr-450	1681	22	776	776	NUM
ftr-450	1681	23	;	;	PUNCT
ftr-450	1681	24	see	see	VERB
ftr-450	1681	25	also	also	ADV
ftr-450	1681	26	regs	reg	VERB
ftr-450	1681	27	.	.	PUNCT
ftr-450	1681	28	'	'	PUNCT
ftr-450	1682	1	1.401	1.401	NUM
ftr-450	1682	2	-	-	SYM
ftr-450	1682	3	4(a)(2)(iii	4(a)(2)(iii	NOUN
ftr-450	1682	4	)	)	PUNCT
ftr-450	1682	5	.	.	PUNCT
ftr-450	1683	1	2000	2000	NUM
ftr-450	1683	2	]	]	PUNCT
ftr-450	1684	1	rethinking	rethink	VERB
ftr-450	1684	2	the	the	DET
ftr-450	1684	3	risk	risk	NOUN
ftr-450	1684	4	of	of	ADP
ftr-450	1684	5	defined	define	VERB
ftr-450	1684	6	contribution	contribution	NOUN
ftr-450	1684	7	plans	plan	VERB
ftr-450	1684	8	679	679	NUM
ftr-450	1684	9	account	account	NOUN
ftr-450	1684	10	by	by	ADP
ftr-450	1684	11	permitting	permit	VERB
ftr-450	1684	12	higher	high	ADJ
ftr-450	1684	13	deferral	deferral	ADJ
ftr-450	1684	14	percentages	percentage	NOUN
ftr-450	1684	15	for	for	ADP
ftr-450	1684	16	employees	employee	NOUN
ftr-450	1684	17	with	with	ADP
ftr-450	1684	18	greater	great	ADJ
ftr-450	1684	19	lengths	length	NOUN
ftr-450	1684	20	of	of	ADP
ftr-450	1684	21	service.322	service.322	PRON
ftr-450	1684	22	when	when	SCONJ
ftr-450	1684	23	an	an	DET
ftr-450	1684	24	employer	employer	NOUN
ftr-450	1684	25	awards	award	NOUN
ftr-450	1684	26	past	past	ADP
ftr-450	1684	27	service	service	NOUN
ftr-450	1684	28	implicitly	implicitly	ADV
ftr-450	1684	29	,	,	PUNCT
ftr-450	1684	30	it	it	PRON
ftr-450	1684	31	is	be	AUX
ftr-450	1684	32	more	more	ADV
ftr-450	1684	33	difficult	difficult	ADJ
ftr-450	1684	34	to	to	PART
ftr-450	1684	35	exactly	exactly	ADV
ftr-450	1684	36	determine	determine	VERB
ftr-450	1684	37	the	the	DET
ftr-450	1684	38	portion	portion	NOUN
ftr-450	1684	39	of	of	ADP
ftr-450	1684	40	the	the	DET
ftr-450	1684	41	employer	employer	NOUN
ftr-450	1685	1	=	=	NOUN
ftr-450	1685	2	s	s	NOUN
ftr-450	1685	3	annual	annual	ADJ
ftr-450	1685	4	contribution	contribution	NOUN
ftr-450	1685	5	attributable	attributable	ADJ
ftr-450	1685	6	to	to	ADP
ftr-450	1685	7	past	past	ADJ
ftr-450	1685	8	service	service	NOUN
ftr-450	1685	9	.	.	PUNCT
ftr-450	1686	1	difficulty	difficulty	NOUN
ftr-450	1686	2	notwithstanding	notwithstanding	ADP
ftr-450	1686	3	,	,	PUNCT
ftr-450	1686	4	it	it	PRON
ftr-450	1686	5	is	be	AUX
ftr-450	1686	6	nevertheless	nevertheless	ADV
ftr-450	1686	7	reasonable	reasonable	ADJ
ftr-450	1686	8	to	to	PART
ftr-450	1686	9	assume	assume	VERB
ftr-450	1686	10	that	that	SCONJ
ftr-450	1686	11	some	some	DET
ftr-450	1686	12	portion	portion	NOUN
ftr-450	1686	13	of	of	ADP
ftr-450	1686	14	the	the	DET
ftr-450	1686	15	annual	annual	ADJ
ftr-450	1686	16	contribution	contribution	NOUN
ftr-450	1686	17	in	in	ADP
ftr-450	1686	18	defined	define	VERB
ftr-450	1686	19	contribution	contribution	NOUN
ftr-450	1686	20	plans	plan	NOUN
ftr-450	1686	21	is	be	AUX
ftr-450	1686	22	made	make	VERB
ftr-450	1686	23	implicitly	implicitly	ADV
ftr-450	1686	24	for	for	ADP
ftr-450	1686	25	prior	prior	ADJ
ftr-450	1686	26	service	service	NOUN
ftr-450	1686	27	.	.	PUNCT
ftr-450	1687	1	employers	employer	NOUN
ftr-450	1687	2	who	who	PRON
ftr-450	1687	3	sponsor	sponsor	VERB
ftr-450	1687	4	defined	define	VERB
ftr-450	1687	5	contribution	contribution	NOUN
ftr-450	1687	6	plans	plan	NOUN
ftr-450	1687	7	presumably	presumably	ADV
ftr-450	1687	8	would	would	AUX
ftr-450	1687	9	want	want	VERB
ftr-450	1687	10	to	to	PART
ftr-450	1687	11	reward	reward	VERB
ftr-450	1687	12	prior	prior	ADJ
ftr-450	1687	13	service	service	NOUN
ftr-450	1687	14	for	for	ADP
ftr-450	1687	15	the	the	DET
ftr-450	1687	16	same	same	ADJ
ftr-450	1687	17	reasons	reason	NOUN
ftr-450	1687	18	that	that	PRON
ftr-450	1687	19	employers	employer	NOUN
ftr-450	1687	20	who	who	PRON
ftr-450	1687	21	sponsor	sponsor	VERB
ftr-450	1687	22	defined	define	VERB
ftr-450	1687	23	benefit	benefit	NOUN
ftr-450	1687	24	plans	plan	NOUN
ftr-450	1687	25	would	would	AUX
ftr-450	1687	26	.	.	PUNCT
ftr-450	1688	1	therefore	therefore	ADV
ftr-450	1688	2	,	,	PUNCT
ftr-450	1688	3	even	even	ADV
ftr-450	1688	4	absent	absent	ADJ
ftr-450	1688	5	an	an	DET
ftr-450	1688	6	explicit	explicit	ADJ
ftr-450	1688	7	past	past	ADJ
ftr-450	1688	8	service	service	NOUN
ftr-450	1688	9	credit	credit	NOUN
ftr-450	1688	10	,	,	PUNCT
ftr-450	1688	11	a	a	DET
ftr-450	1688	12	participant	participant	NOUN
ftr-450	1688	13	could	could	AUX
ftr-450	1688	14	reasonably	reasonably	ADV
ftr-450	1688	15	consider	consider	VERB
ftr-450	1688	16	her	she	PRON
ftr-450	1688	17	defined	define	VERB
ftr-450	1688	18	contribution	contribution	NOUN
ftr-450	1688	19	plan	plan	NOUN
ftr-450	1688	20	as	as	ADP
ftr-450	1688	21	providing	provide	VERB
ftr-450	1688	22	for	for	ADP
ftr-450	1688	23	past	past	ADJ
ftr-450	1688	24	service	service	NOUN
ftr-450	1688	25	when	when	SCONJ
ftr-450	1688	26	the	the	DET
ftr-450	1688	27	plan	plan	NOUN
ftr-450	1688	28	is	be	AUX
ftr-450	1688	29	established.323	established.323	ADJ
ftr-450	1688	30	when	when	SCONJ
ftr-450	1688	31	credit	credit	NOUN
ftr-450	1688	32	for	for	ADP
ftr-450	1688	33	prior	prior	ADJ
ftr-450	1688	34	service	service	NOUN
ftr-450	1688	35	is	be	AUX
ftr-450	1688	36	implicitly	implicitly	ADV
ftr-450	1688	37	awarded	award	VERB
ftr-450	1688	38	,	,	PUNCT
ftr-450	1688	39	the	the	DET
ftr-450	1688	40	portion	portion	NOUN
ftr-450	1688	41	of	of	ADP
ftr-450	1688	42	the	the	DET
ftr-450	1688	43	annual	annual	ADJ
ftr-450	1688	44	contribution	contribution	NOUN
ftr-450	1688	45	attributable	attributable	ADJ
ftr-450	1688	46	to	to	ADP
ftr-450	1688	47	past	past	ADJ
ftr-450	1688	48	service	service	NOUN
ftr-450	1688	49	can	can	AUX
ftr-450	1688	50	be	be	AUX
ftr-450	1688	51	estimated	estimate	VERB
ftr-450	1688	52	,	,	PUNCT
ftr-450	1688	53	if	if	SCONJ
ftr-450	1688	54	the	the	DET
ftr-450	1688	55	contribution	contribution	NOUN
ftr-450	1688	56	level	level	NOUN
ftr-450	1688	57	is	be	AUX
ftr-450	1688	58	known	know	VERB
ftr-450	1688	59	and	and	CCONJ
ftr-450	1688	60	certain	certain	ADJ
ftr-450	1688	61	assumptions	assumption	NOUN
ftr-450	1688	62	are	be	AUX
ftr-450	1688	63	made	make	VERB
ftr-450	1688	64	.	.	PUNCT
ftr-450	1689	1	the	the	DET
ftr-450	1689	2	annual	annual	ADJ
ftr-450	1689	3	accrual	accrual	ADJ
ftr-450	1689	4	rate	rate	NOUN
ftr-450	1689	5	can	can	AUX
ftr-450	1689	6	be	be	AUX
ftr-450	1689	7	determined	determine	VERB
ftr-450	1689	8	by	by	ADP
ftr-450	1689	9	dividing	divide	VERB
ftr-450	1689	10	the	the	DET
ftr-450	1689	11	expected	expect	VERB
ftr-450	1689	12	retirement	retirement	NOUN
ftr-450	1689	13	benefit	benefit	NOUN
ftr-450	1689	14	by	by	ADP
ftr-450	1689	15	the	the	DET
ftr-450	1689	16	participant	participant	NOUN
ftr-450	1690	1	=	=	SYM
ftr-450	1690	2	s	s	PART
ftr-450	1690	3	projected	project	VERB
ftr-450	1690	4	years	year	NOUN
ftr-450	1690	5	of	of	ADP
ftr-450	1690	6	service	service	NOUN
ftr-450	1690	7	.	.	PUNCT
ftr-450	1691	1	the	the	DET
ftr-450	1691	2	future	future	ADJ
ftr-450	1691	3	accrual	accrual	ADJ
ftr-450	1691	4	rate	rate	NOUN
ftr-450	1691	5	can	can	AUX
ftr-450	1691	6	be	be	AUX
ftr-450	1691	7	determined	determine	VERB
ftr-450	1691	8	by	by	ADP
ftr-450	1691	9	dividing	divide	VERB
ftr-450	1691	10	the	the	DET
ftr-450	1691	11	expected	expect	VERB
ftr-450	1691	12	retirement	retirement	NOUN
ftr-450	1691	13	benefit	benefit	NOUN
ftr-450	1691	14	by	by	ADP
ftr-450	1691	15	the	the	DET
ftr-450	1691	16	total	total	ADJ
ftr-450	1691	17	years	year	NOUN
ftr-450	1691	18	of	of	ADP
ftr-450	1691	19	projected	project	VERB
ftr-450	1691	20	future	future	ADJ
ftr-450	1691	21	service	service	NOUN
ftr-450	1691	22	.	.	PUNCT
ftr-450	1692	1	taking	take	VERB
ftr-450	1692	2	the	the	DET
ftr-450	1692	3	difference	difference	NOUN
ftr-450	1692	4	in	in	ADP
ftr-450	1692	5	these	these	DET
ftr-450	1692	6	two	two	NUM
ftr-450	1692	7	results	result	NOUN
ftr-450	1692	8	makes	make	VERB
ftr-450	1692	9	it	it	PRON
ftr-450	1692	10	possible	possible	ADJ
ftr-450	1692	11	to	to	PART
ftr-450	1692	12	separate	separate	VERB
ftr-450	1692	13	the	the	DET
ftr-450	1692	14	portion	portion	NOUN
ftr-450	1692	15	of	of	ADP
ftr-450	1692	16	the	the	DET
ftr-450	1692	17	projected	project	VERB
ftr-450	1692	18	benefit	benefit	NOUN
ftr-450	1692	19	attributable	attributable	ADJ
ftr-450	1692	20	to	to	ADP
ftr-450	1692	21	future	future	ADJ
ftr-450	1692	22	earnings	earning	NOUN
ftr-450	1692	23	from	from	ADP
ftr-450	1692	24	the	the	DET
ftr-450	1692	25	portion	portion	NOUN
ftr-450	1692	26	attributable	attributable	ADJ
ftr-450	1692	27	to	to	ADP
ftr-450	1692	28	past	past	ADJ
ftr-450	1692	29	earnings	earning	NOUN
ftr-450	1692	30	.	.	PUNCT
ftr-450	1693	1	to	to	PART
ftr-450	1693	2	illustrate	illustrate	VERB
ftr-450	1693	3	,	,	PUNCT
ftr-450	1693	4	assume	assume	VERB
ftr-450	1693	5	an	an	DET
ftr-450	1693	6	employee	employee	NOUN
ftr-450	1693	7	with	with	ADP
ftr-450	1693	8	15	15	NUM
ftr-450	1693	9	years	year	NOUN
ftr-450	1693	10	of	of	ADP
ftr-450	1693	11	service	service	NOUN
ftr-450	1693	12	is	be	AUX
ftr-450	1693	13	age	age	NOUN
ftr-450	1693	14	50	50	NUM
ftr-450	1693	15	when	when	SCONJ
ftr-450	1693	16	a	a	DET
ftr-450	1693	17	defined	define	VERB
ftr-450	1693	18	contribution	contribution	NOUN
ftr-450	1693	19	plan	plan	NOUN
ftr-450	1693	20	is	be	AUX
ftr-450	1693	21	established	establish	VERB
ftr-450	1693	22	.	.	PUNCT
ftr-450	1694	1	furthermore	furthermore	ADV
ftr-450	1694	2	,	,	PUNCT
ftr-450	1694	3	the	the	DET
ftr-450	1694	4	plan	plan	NOUN
ftr-450	1694	5	has	have	VERB
ftr-450	1694	6	a	a	DET
ftr-450	1694	7	normal	normal	ADJ
ftr-450	1694	8	retirement	retirement	NOUN
ftr-450	1694	9	age	age	NOUN
ftr-450	1694	10	of	of	ADP
ftr-450	1694	11	65	65	NUM
ftr-450	1694	12	,	,	PUNCT
ftr-450	1694	13	and	and	CCONJ
ftr-450	1694	14	the	the	DET
ftr-450	1694	15	plan	plan	NOUN
ftr-450	1694	16	=	=	SYM
ftr-450	1694	17	s	s	PART
ftr-450	1694	18	annual	annual	ADJ
ftr-450	1694	19	contribution	contribution	NOUN
ftr-450	1694	20	formula	formula	NOUN
ftr-450	1694	21	,	,	PUNCT
ftr-450	1694	22	which	which	PRON
ftr-450	1694	23	was	be	AUX
ftr-450	1694	24	derived	derive	VERB
ftr-450	1694	25	with	with	ADP
ftr-450	1694	26	a	a	DET
ftr-450	1694	27	specific	specific	ADJ
ftr-450	1694	28	income	income	NOUN
ftr-450	1694	29	replacement	replacement	NOUN
ftr-450	1694	30	goal	goal	NOUN
ftr-450	1694	31	,	,	PUNCT
ftr-450	1694	32	is	be	AUX
ftr-450	1694	33	20	20	NUM
ftr-450	1694	34	%	%	NOUN
ftr-450	1694	35	of	of	ADP
ftr-450	1694	36	compensation	compensation	NOUN
ftr-450	1694	37	.	.	PUNCT
ftr-450	1695	1	thus	thus	ADV
ftr-450	1695	2	,	,	PUNCT
ftr-450	1695	3	the	the	DET
ftr-450	1695	4	expected	expect	VERB
ftr-450	1695	5	retirement	retirement	NOUN
ftr-450	1695	6	benefit	benefit	NOUN
ftr-450	1695	7	will	will	AUX
ftr-450	1695	8	accrue	accrue	VERB
ftr-450	1695	9	at	at	ADP
ftr-450	1695	10	a	a	DET
ftr-450	1695	11	rate	rate	NOUN
ftr-450	1695	12	of	of	ADP
ftr-450	1695	13	20	20	NUM
ftr-450	1695	14	%	%	NOUN
ftr-450	1695	15	of	of	ADP
ftr-450	1695	16	the	the	DET
ftr-450	1695	17	employee	employee	NOUN
ftr-450	1695	18	's	's	PART
ftr-450	1695	19	annual	annual	ADJ
ftr-450	1695	20	compensation	compensation	NOUN
ftr-450	1695	21	per	per	ADP
ftr-450	1695	22	year	year	NOUN
ftr-450	1695	23	over	over	ADP
ftr-450	1695	24	the	the	DET
ftr-450	1695	25	next	next	ADJ
ftr-450	1695	26	15	15	NUM
ftr-450	1695	27	years.324	years.324	PROPN
ftr-450	1695	28	if	if	SCONJ
ftr-450	1695	29	the	the	DET
ftr-450	1695	30	employee	employee	NOUN
ftr-450	1695	31	=	=	NOUN
ftr-450	1695	32	s	s	PART
ftr-450	1695	33	future	future	ADJ
ftr-450	1695	34	compensation	compensation	NOUN
ftr-450	1695	35	and	and	CCONJ
ftr-450	1695	36	investment	investment	NOUN
ftr-450	1695	37	earnings	earning	NOUN
ftr-450	1695	38	rate	rate	NOUN
ftr-450	1695	39	on	on	ADP
ftr-450	1695	40	future	future	ADJ
ftr-450	1695	41	accruals	accrual	NOUN
ftr-450	1695	42	are	be	AUX
ftr-450	1695	43	assumed	assume	VERB
ftr-450	1695	44	,	,	PUNCT
ftr-450	1695	45	the	the	DET
ftr-450	1695	46	expected	expect	VERB
ftr-450	1695	47	retirement	retirement	NOUN
ftr-450	1695	48	benefit	benefit	NOUN
ftr-450	1695	49	can	can	AUX
ftr-450	1695	50	be	be	AUX
ftr-450	1695	51	calculated	calculate	VERB
ftr-450	1695	52	when	when	SCONJ
ftr-450	1695	53	the	the	DET
ftr-450	1695	54	plan	plan	NOUN
ftr-450	1695	55	is	be	AUX
ftr-450	1695	56	adopted.325	adopted.325	PROPN
ftr-450	1695	57	for	for	ADP
ftr-450	1695	58	example	example	NOUN
ftr-450	1695	59	,	,	PUNCT
ftr-450	1695	60	if	if	SCONJ
ftr-450	1695	61	annual	annual	ADJ
ftr-450	1695	62	compensation	compensation	NOUN
ftr-450	1695	63	is	be	AUX
ftr-450	1695	64	expected	expect	VERB
ftr-450	1695	65	to	to	PART
ftr-450	1695	66	remain	remain	VERB
ftr-450	1695	67	at	at	ADP
ftr-450	1695	68	$	$	SYM
ftr-450	1695	69	50,000	50,000	NUM
ftr-450	1695	70	over	over	ADP
ftr-450	1695	71	the	the	DET
ftr-450	1695	72	next	next	ADJ
ftr-450	1695	73	15	15	NUM
ftr-450	1695	74	years	year	NOUN
ftr-450	1695	75	,	,	PUNCT
ftr-450	1695	76	and	and	CCONJ
ftr-450	1695	77	an	an	DET
ftr-450	1695	78	investment	investment	NOUN
ftr-450	1695	79	return	return	NOUN
ftr-450	1695	80	on	on	ADP
ftr-450	1695	81	the	the	DET
ftr-450	1695	82	future	future	ADJ
ftr-450	1695	83	contributions	contribution	NOUN
ftr-450	1695	84	of	of	ADP
ftr-450	1695	85	10	10	NUM
ftr-450	1695	86	%	%	NOUN
ftr-450	1695	87	is	be	AUX
ftr-450	1695	88	assumed	assume	VERB
ftr-450	1695	89	,	,	PUNCT
ftr-450	1695	90	the	the	DET
ftr-450	1695	91	expected	expect	VERB
ftr-450	1695	92	retirement	retirement	NOUN
ftr-450	1695	93	benefit	benefit	NOUN
ftr-450	1695	94	would	would	AUX
ftr-450	1695	95	be	be	AUX
ftr-450	1695	96	$	$	SYM
ftr-450	1695	97	25,937.326	25,937.326	NUM
ftr-450	1695	98	if	if	SCONJ
ftr-450	1695	99	the	the	DET
ftr-450	1695	100	expected	expect	VERB
ftr-450	1695	101	retirement	retirement	NOUN
ftr-450	1695	102	benefit	benefit	NOUN
ftr-450	1695	103	is	be	AUX
ftr-450	1695	104	divided	divide	VERB
ftr-450	1695	105	by	by	ADP
ftr-450	1695	106	thirty	thirty	NUM
ftr-450	1695	107	,	,	PUNCT
ftr-450	1695	108	the	the	DET
ftr-450	1695	109	total	total	ADJ
ftr-450	1695	110	years	year	NOUN
ftr-450	1695	111	of	of	ADP
ftr-450	1695	112	service	service	NOUN
ftr-450	1695	113	,	,	PUNCT
ftr-450	1695	114	the	the	DET
ftr-450	1695	115	portion	portion	NOUN
ftr-450	1695	116	of	of	ADP
ftr-450	1695	117	the	the	DET
ftr-450	1695	118	retirement	retirement	NOUN
ftr-450	1695	119	benefit	benefit	NOUN
ftr-450	1695	120	attributed	attribute	VERB
ftr-450	1695	121	to	to	ADP
ftr-450	1695	122	each	each	DET
ftr-450	1695	123	322	322	NUM
ftr-450	1695	124	.	.	PUNCT
ftr-450	1696	1	for	for	ADP
ftr-450	1696	2	example	example	NOUN
ftr-450	1696	3	401(k	401(k	PROPN
ftr-450	1696	4	)	)	PUNCT
ftr-450	1696	5	plans	plan	NOUN
ftr-450	1696	6	.	.	PUNCT
ftr-450	1697	1	see	see	VERB
ftr-450	1697	2	supra	supra	PROPN
ftr-450	1697	3	part	part	PROPN
ftr-450	1697	4	i.a	i.a	PROPN
ftr-450	1697	5	.	.	PROPN
ftr-450	1697	6	323	323	NUM
ftr-450	1697	7	.	.	PUNCT
ftr-450	1698	1	see	see	PROPN
ftr-450	1698	2	canan	canan	PROPN
ftr-450	1698	3	,	,	PUNCT
ftr-450	1698	4	supra	supra	PROPN
ftr-450	1698	5	note	note	PROPN
ftr-450	1698	6	30	30	NUM
ftr-450	1698	7	,	,	PUNCT
ftr-450	1698	8	at	at	ADP
ftr-450	1698	9	174	174	NUM
ftr-450	1698	10	.	.	PUNCT
ftr-450	1699	1	324	324	NUM
ftr-450	1699	2	.	.	PUNCT
ftr-450	1700	1	plus	plus	CCONJ
ftr-450	1700	2	an	an	DET
ftr-450	1700	3	adjustment	adjustment	NOUN
ftr-450	1700	4	for	for	ADP
ftr-450	1700	5	interest	interest	NOUN
ftr-450	1700	6	.	.	PUNCT
ftr-450	1701	1	325	325	NUM
ftr-450	1701	2	.	.	PUNCT
ftr-450	1702	1	if	if	SCONJ
ftr-450	1702	2	the	the	DET
ftr-450	1702	3	contribution	contribution	NOUN
ftr-450	1702	4	is	be	AUX
ftr-450	1702	5	known	know	VERB
ftr-450	1702	6	,	,	PUNCT
ftr-450	1702	7	the	the	DET
ftr-450	1702	8	expected	expect	VERB
ftr-450	1702	9	pension	pension	NOUN
ftr-450	1702	10	can	can	AUX
ftr-450	1702	11	be	be	AUX
ftr-450	1702	12	approximated	approximate	VERB
ftr-450	1702	13	by	by	ADP
ftr-450	1702	14	making	make	VERB
ftr-450	1702	15	assumptions	assumption	NOUN
ftr-450	1702	16	about	about	ADP
ftr-450	1702	17	the	the	DET
ftr-450	1702	18	period	period	NOUN
ftr-450	1702	19	of	of	ADP
ftr-450	1702	20	service	service	NOUN
ftr-450	1702	21	,	,	PUNCT
ftr-450	1702	22	the	the	DET
ftr-450	1702	23	employee	employee	NOUN
ftr-450	1702	24	=	=	NOUN
ftr-450	1702	25	s	s	PART
ftr-450	1702	26	salary	salary	NOUN
ftr-450	1702	27	,	,	PUNCT
ftr-450	1702	28	and	and	CCONJ
ftr-450	1702	29	the	the	DET
ftr-450	1702	30	earnings	earning	NOUN
ftr-450	1702	31	on	on	ADP
ftr-450	1702	32	the	the	DET
ftr-450	1702	33	fund	fund	NOUN
ftr-450	1702	34	.	.	PUNCT
ftr-450	1703	1	for	for	ADP
ftr-450	1703	2	simplicity	simplicity	NOUN
ftr-450	1703	3	,	,	PUNCT
ftr-450	1703	4	there	there	PRON
ftr-450	1703	5	is	be	VERB
ftr-450	1703	6	no	no	DET
ftr-450	1703	7	salary	salary	NOUN
ftr-450	1703	8	scale	scale	NOUN
ftr-450	1703	9	increase	increase	NOUN
ftr-450	1703	10	used	use	VERB
ftr-450	1703	11	in	in	ADP
ftr-450	1703	12	this	this	DET
ftr-450	1703	13	problem	problem	NOUN
ftr-450	1703	14	.	.	PUNCT
ftr-450	1704	1	326	326	NUM
ftr-450	1704	2	.	.	PUNCT
ftr-450	1705	1	$	$	SYM
ftr-450	1705	2	10,000	10,000	NUM
ftr-450	1705	3	x	x	SYM
ftr-450	1705	4	1.1010	1.1010	NUM
ftr-450	1705	5	=	=	PUNCT
ftr-450	1705	6	$	$	SYM
ftr-450	1705	7	25,937	25,937	NUM
ftr-450	1705	8	.	.	PUNCT
ftr-450	1706	1	680	680	NUM
ftr-450	1706	2	florida	florida	PROPN
ftr-450	1706	3	tax	tax	NOUN
ftr-450	1706	4	review	review	NOUN
ftr-450	1706	5	[	[	X
ftr-450	1706	6	vol	vol	NOUN
ftr-450	1706	7	.	.	PUNCT
ftr-450	1706	8	4:9	4:9	NUM
ftr-450	1706	9	year	year	NOUN
ftr-450	1706	10	of	of	ADP
ftr-450	1706	11	service	service	NOUN
ftr-450	1706	12	can	can	AUX
ftr-450	1706	13	be	be	AUX
ftr-450	1706	14	determined	determine	VERB
ftr-450	1706	15	.	.	PUNCT
ftr-450	1707	1	in	in	ADP
ftr-450	1707	2	this	this	DET
ftr-450	1707	3	example	example	NOUN
ftr-450	1707	4	each	each	DET
ftr-450	1707	5	year	year	NOUN
ftr-450	1708	1	=	=	SYM
ftr-450	1708	2	s	s	NOUN
ftr-450	1708	3	accrual	accrual	ADJ
ftr-450	1708	4	would	would	AUX
ftr-450	1708	5	be	be	AUX
ftr-450	1708	6	$	$	SYM
ftr-450	1708	7	865	865	NUM
ftr-450	1708	8	per	per	ADP
ftr-450	1708	9	year.327	year.327	NOUN
ftr-450	1708	10	thus	thus	ADV
ftr-450	1708	11	,	,	PUNCT
ftr-450	1708	12	when	when	SCONJ
ftr-450	1708	13	the	the	DET
ftr-450	1708	14	plan	plan	NOUN
ftr-450	1708	15	is	be	AUX
ftr-450	1708	16	established	establish	VERB
ftr-450	1708	17	,	,	PUNCT
ftr-450	1708	18	the	the	DET
ftr-450	1708	19	participant	participant	NOUN
ftr-450	1708	20	has	have	AUX
ftr-450	1708	21	already	already	ADV
ftr-450	1708	22	earned	earn	VERB
ftr-450	1708	23	15	15	NUM
ftr-450	1708	24	years	year	NOUN
ftr-450	1708	25	of	of	ADP
ftr-450	1708	26	accruals	accrual	NOUN
ftr-450	1708	27	,	,	PUNCT
ftr-450	1708	28	or	or	CCONJ
ftr-450	1708	29	a	a	DET
ftr-450	1708	30	benefit	benefit	NOUN
ftr-450	1708	31	of	of	ADP
ftr-450	1708	32	$	$	SYM
ftr-450	1708	33	12,975.328	12,975.328	NUM
ftr-450	1708	34	as	as	ADP
ftr-450	1708	35	a	a	DET
ftr-450	1708	36	result	result	NOUN
ftr-450	1708	37	,	,	PUNCT
ftr-450	1708	38	the	the	DET
ftr-450	1708	39	participant	participant	NOUN
ftr-450	1708	40	should	should	AUX
ftr-450	1708	41	reasonably	reasonably	ADV
ftr-450	1708	42	expect	expect	VERB
ftr-450	1708	43	to	to	PART
ftr-450	1708	44	receive	receive	VERB
ftr-450	1708	45	at	at	ADP
ftr-450	1708	46	retirement	retirement	NOUN
ftr-450	1708	47	a	a	DET
ftr-450	1708	48	$	$	SYM
ftr-450	1708	49	12,975	12,975	NUM
ftr-450	1708	50	benefit	benefit	NOUN
ftr-450	1708	51	for	for	ADP
ftr-450	1708	52	her	her	PRON
ftr-450	1708	53	prior	prior	ADJ
ftr-450	1708	54	years	year	NOUN
ftr-450	1708	55	of	of	ADP
ftr-450	1708	56	service	service	NOUN
ftr-450	1708	57	.	.	PUNCT
ftr-450	1709	1	this	this	DET
ftr-450	1709	2	result	result	NOUN
ftr-450	1709	3	occurs	occur	VERB
ftr-450	1709	4	,	,	PUNCT
ftr-450	1709	5	however	however	ADV
ftr-450	1709	6	,	,	PUNCT
ftr-450	1709	7	only	only	ADV
ftr-450	1709	8	if	if	SCONJ
ftr-450	1709	9	some	some	DET
ftr-450	1709	10	portion	portion	NOUN
ftr-450	1709	11	of	of	ADP
ftr-450	1709	12	each	each	DET
ftr-450	1709	13	year	year	NOUN
ftr-450	1710	1	=	=	SYM
ftr-450	1710	2	s	s	NOUN
ftr-450	1710	3	annual	annual	ADJ
ftr-450	1710	4	contribution	contribution	NOUN
ftr-450	1710	5	is	be	AUX
ftr-450	1710	6	attributable	attributable	ADJ
ftr-450	1710	7	to	to	ADP
ftr-450	1710	8	the	the	DET
ftr-450	1710	9	funding	funding	NOUN
ftr-450	1710	10	of	of	ADP
ftr-450	1710	11	the	the	DET
ftr-450	1710	12	past	past	ADJ
ftr-450	1710	13	service	service	NOUN
ftr-450	1710	14	liability	liability	NOUN
ftr-450	1710	15	.	.	PUNCT
ftr-450	1711	1	if	if	SCONJ
ftr-450	1711	2	the	the	DET
ftr-450	1711	3	plan	plan	NOUN
ftr-450	1711	4	continues	continue	VERB
ftr-450	1711	5	to	to	PART
ftr-450	1711	6	operate	operate	VERB
ftr-450	1711	7	over	over	ADP
ftr-450	1711	8	the	the	DET
ftr-450	1711	9	next	next	ADJ
ftr-450	1711	10	15	15	NUM
ftr-450	1711	11	years	year	NOUN
ftr-450	1711	12	,	,	PUNCT
ftr-450	1711	13	the	the	DET
ftr-450	1711	14	participant	participant	NOUN
ftr-450	1711	15	would	would	AUX
ftr-450	1711	16	most	most	ADV
ftr-450	1711	17	likely	likely	ADV
ftr-450	1711	18	be	be	AUX
ftr-450	1711	19	indifferent	indifferent	ADJ
ftr-450	1711	20	about	about	ADP
ftr-450	1711	21	whether	whether	SCONJ
ftr-450	1711	22	any	any	DET
ftr-450	1711	23	portion	portion	NOUN
ftr-450	1711	24	of	of	ADP
ftr-450	1711	25	the	the	DET
ftr-450	1711	26	benefit	benefit	NOUN
ftr-450	1711	27	was	be	AUX
ftr-450	1711	28	attributable	attributable	ADJ
ftr-450	1711	29	to	to	ADP
ftr-450	1711	30	a	a	DET
ftr-450	1711	31	past	past	ADJ
ftr-450	1711	32	service	service	NOUN
ftr-450	1711	33	credit	credit	NOUN
ftr-450	1711	34	,	,	PUNCT
ftr-450	1711	35	or	or	CCONJ
ftr-450	1711	36	not	not	PART
ftr-450	1711	37	.	.	PUNCT
ftr-450	1712	1	this	this	PRON
ftr-450	1712	2	is	be	AUX
ftr-450	1712	3	because	because	SCONJ
ftr-450	1712	4	after	after	ADP
ftr-450	1712	5	15	15	NUM
ftr-450	1712	6	years	year	NOUN
ftr-450	1712	7	the	the	DET
ftr-450	1712	8	funding	funding	NOUN
ftr-450	1712	9	goal	goal	NOUN
ftr-450	1712	10	would	would	AUX
ftr-450	1712	11	be	be	AUX
ftr-450	1712	12	achieved	achieve	VERB
ftr-450	1712	13	,	,	PUNCT
ftr-450	1712	14	assuming	assume	VERB
ftr-450	1712	15	the	the	DET
ftr-450	1712	16	interest	interest	NOUN
ftr-450	1712	17	assumption	assumption	NOUN
ftr-450	1712	18	were	be	AUX
ftr-450	1712	19	correct	correct	ADJ
ftr-450	1712	20	.	.	PUNCT
ftr-450	1713	1	however	however	ADV
ftr-450	1713	2	,	,	PUNCT
ftr-450	1713	3	if	if	SCONJ
ftr-450	1713	4	the	the	DET
ftr-450	1713	5	plan	plan	NOUN
ftr-450	1713	6	were	be	AUX
ftr-450	1713	7	to	to	PART
ftr-450	1713	8	terminate	terminate	VERB
ftr-450	1713	9	earlier	early	ADV
ftr-450	1713	10	,	,	PUNCT
ftr-450	1713	11	there	there	PRON
ftr-450	1713	12	would	would	AUX
ftr-450	1713	13	be	be	AUX
ftr-450	1713	14	insufficient	insufficient	ADJ
ftr-450	1713	15	contributions	contribution	NOUN
ftr-450	1713	16	to	to	PART
ftr-450	1713	17	cover	cover	VERB
ftr-450	1713	18	the	the	DET
ftr-450	1713	19	initial	initial	ADJ
ftr-450	1713	20	past	past	ADJ
ftr-450	1713	21	service	service	NOUN
ftr-450	1713	22	liability	liability	NOUN
ftr-450	1713	23	of	of	ADP
ftr-450	1713	24	$	$	SYM
ftr-450	1713	25	12,975	12,975	NUM
ftr-450	1713	26	.	.	PUNCT
ftr-450	1714	1	as	as	ADP
ftr-450	1714	2	a	a	DET
ftr-450	1714	3	result	result	NOUN
ftr-450	1714	4	,	,	PUNCT
ftr-450	1714	5	the	the	DET
ftr-450	1714	6	uninsured	uninsured	ADJ
ftr-450	1714	7	defined	define	VERB
ftr-450	1714	8	contribution	contribution	NOUN
ftr-450	1714	9	plan	plan	NOUN
ftr-450	1714	10	participant	participant	NOUN
ftr-450	1714	11	would	would	AUX
ftr-450	1714	12	not	not	PART
ftr-450	1714	13	receive	receive	VERB
ftr-450	1714	14	the	the	DET
ftr-450	1714	15	full	full	ADJ
ftr-450	1714	16	past	past	NOUN
ftr-450	1714	17	service	service	NOUN
ftr-450	1714	18	benefit	benefit	NOUN
ftr-450	1714	19	that	that	PRON
ftr-450	1714	20	she	she	PRON
ftr-450	1714	21	expected	expect	VERB
ftr-450	1714	22	,	,	PUNCT
ftr-450	1714	23	and	and	CCONJ
ftr-450	1714	24	perhaps	perhaps	ADV
ftr-450	1714	25	had	have	AUX
ftr-450	1714	26	already	already	ADV
ftr-450	1714	27	earned	earn	VERB
ftr-450	1714	28	.	.	PUNCT
ftr-450	1715	1	d.	d.	PROPN
ftr-450	1715	2	the	the	DET
ftr-450	1715	3	funding	funding	NOUN
ftr-450	1715	4	rules	rule	NOUN
ftr-450	1715	5	and	and	CCONJ
ftr-450	1715	6	defined	define	VERB
ftr-450	1715	7	contribution	contribution	NOUN
ftr-450	1715	8	plans	plan	NOUN
ftr-450	1715	9	in	in	ADP
ftr-450	1715	10	defined	define	VERB
ftr-450	1715	11	benefit	benefit	NOUN
ftr-450	1715	12	plans	plan	NOUN
ftr-450	1715	13	,	,	PUNCT
ftr-450	1715	14	the	the	DET
ftr-450	1715	15	distinction	distinction	NOUN
ftr-450	1715	16	between	between	ADP
ftr-450	1715	17	past	past	ADJ
ftr-450	1715	18	service	service	NOUN
ftr-450	1715	19	and	and	CCONJ
ftr-450	1715	20	future	future	ADJ
ftr-450	1715	21	service	service	NOUN
ftr-450	1715	22	credits	credit	NOUN
ftr-450	1715	23	has	have	VERB
ftr-450	1715	24	substantial	substantial	ADJ
ftr-450	1715	25	significance.329	significance.329	PROPN
ftr-450	1715	26	in	in	ADP
ftr-450	1715	27	defined	define	VERB
ftr-450	1715	28	benefit	benefit	NOUN
ftr-450	1715	29	plans	plan	NOUN
ftr-450	1715	30	,	,	PUNCT
ftr-450	1715	31	whether	whether	SCONJ
ftr-450	1715	32	liabilities	liability	NOUN
ftr-450	1715	33	are	be	AUX
ftr-450	1715	34	attributable	attributable	ADJ
ftr-450	1715	35	to	to	ADP
ftr-450	1715	36	the	the	DET
ftr-450	1715	37	future	future	NOUN
ftr-450	1715	38	or	or	CCONJ
ftr-450	1715	39	to	to	ADP
ftr-450	1715	40	the	the	DET
ftr-450	1715	41	past	past	NOUN
ftr-450	1715	42	determines	determine	VERB
ftr-450	1715	43	their	their	PRON
ftr-450	1715	44	tax	tax	NOUN
ftr-450	1715	45	treatment,330	treatment,330	PROPN
ftr-450	1715	46	funding	funding	NOUN
ftr-450	1715	47	periods,331	periods,331	NOUN
ftr-450	1716	1	and	and	CCONJ
ftr-450	1716	2	the	the	DET
ftr-450	1716	3	level	level	NOUN
ftr-450	1716	4	of	of	ADP
ftr-450	1716	5	insurance	insurance	NOUN
ftr-450	1716	6	protection	protection	NOUN
ftr-450	1716	7	they	they	PRON
ftr-450	1716	8	received.332	received.332	VERB
ftr-450	1716	9	although	although	SCONJ
ftr-450	1716	10	the	the	DET
ftr-450	1716	11	distinction	distinction	NOUN
ftr-450	1716	12	between	between	ADP
ftr-450	1716	13	past	past	ADJ
ftr-450	1716	14	service	service	NOUN
ftr-450	1716	15	and	and	CCONJ
ftr-450	1716	16	future	future	ADJ
ftr-450	1716	17	service	service	NOUN
ftr-450	1716	18	theoretically	theoretically	ADV
ftr-450	1716	19	exist	exist	VERB
ftr-450	1716	20	in	in	ADP
ftr-450	1716	21	defined	define	VERB
ftr-450	1716	22	contribution	contribution	NOUN
ftr-450	1716	23	plans	plan	NOUN
ftr-450	1716	24	,	,	PUNCT
ftr-450	1716	25	under	under	ADP
ftr-450	1716	26	current	current	ADJ
ftr-450	1716	27	law	law	NOUN
ftr-450	1716	28	the	the	DET
ftr-450	1716	29	distinction	distinction	NOUN
ftr-450	1716	30	has	have	VERB
ftr-450	1716	31	no	no	DET
ftr-450	1716	32	practical	practical	ADJ
ftr-450	1716	33	significance	significance	NOUN
ftr-450	1716	34	in	in	ADP
ftr-450	1716	35	such	such	ADJ
ftr-450	1716	36	plans	plan	NOUN
ftr-450	1716	37	.	.	PUNCT
ftr-450	1717	1	this	this	PRON
ftr-450	1717	2	is	be	AUX
ftr-450	1717	3	even	even	ADV
ftr-450	1717	4	true	true	ADJ
ftr-450	1717	5	for	for	ADP
ftr-450	1717	6	target	target	NOUN
ftr-450	1717	7	benefit	benefit	NOUN
ftr-450	1717	8	plans	plan	NOUN
ftr-450	1717	9	which	which	PRON
ftr-450	1717	10	expressly	expressly	ADV
ftr-450	1717	11	award	award	VERB
ftr-450	1717	12	past	past	ADJ
ftr-450	1717	13	service	service	NOUN
ftr-450	1717	14	credits	credit	NOUN
ftr-450	1717	15	.	.	PUNCT
ftr-450	1718	1	the	the	DET
ftr-450	1718	2	inadequacies	inadequacy	NOUN
ftr-450	1718	3	of	of	ADP
ftr-450	1718	4	the	the	DET
ftr-450	1718	5	funding	funding	NOUN
ftr-450	1718	6	and	and	CCONJ
ftr-450	1718	7	insurance	insurance	NOUN
ftr-450	1718	8	laws	law	NOUN
ftr-450	1718	9	with	with	ADP
ftr-450	1718	10	respect	respect	NOUN
ftr-450	1718	11	to	to	ADP
ftr-450	1718	12	defined	define	VERB
ftr-450	1718	13	contribution	contribution	NOUN
ftr-450	1718	14	plans	plan	NOUN
ftr-450	1718	15	is	be	AUX
ftr-450	1718	16	particularly	particularly	ADV
ftr-450	1718	17	evident	evident	ADJ
ftr-450	1718	18	in	in	ADP
ftr-450	1718	19	money	money	NOUN
ftr-450	1718	20	purchase	purchase	NOUN
ftr-450	1718	21	plans	plan	NOUN
ftr-450	1718	22	.	.	PUNCT
ftr-450	1719	1	money	money	NOUN
ftr-450	1719	2	purchase	purchase	NOUN
ftr-450	1719	3	plans	plan	NOUN
ftr-450	1719	4	are	be	AUX
ftr-450	1719	5	subject	subject	ADJ
ftr-450	1719	6	to	to	ADP
ftr-450	1719	7	the	the	DET
ftr-450	1719	8	minimum	minimum	NOUN
ftr-450	1719	9	funding	funding	NOUN
ftr-450	1719	10	standards.333	standards.333	ADJ
ftr-450	1719	11	employers	employer	NOUN
ftr-450	1719	12	are	be	AUX
ftr-450	1719	13	subject	subject	ADJ
ftr-450	1719	14	to	to	ADP
ftr-450	1719	15	substantial	substantial	ADJ
ftr-450	1719	16	penalties	penalty	NOUN
ftr-450	1719	17	if	if	SCONJ
ftr-450	1719	18	the	the	DET
ftr-450	1719	19	plans	plan	NOUN
ftr-450	1719	20	they	they	PRON
ftr-450	1719	21	sponsor	sponsor	VERB
ftr-450	1719	22	fail	fail	VERB
ftr-450	1719	23	to	to	PART
ftr-450	1719	24	comply	comply	VERB
ftr-450	1719	25	with	with	ADP
ftr-450	1719	26	these	these	DET
ftr-450	1719	27	rules.334	rules.334	NOUN
ftr-450	1719	28	although	although	SCONJ
ftr-450	1719	29	the	the	DET
ftr-450	1719	30	applicability	applicability	NOUN
ftr-450	1719	31	of	of	ADP
ftr-450	1719	32	the	the	DET
ftr-450	1719	33	funding	funding	NOUN
ftr-450	1719	34	rules	rule	NOUN
ftr-450	1719	35	to	to	PART
ftr-450	1719	36	money	money	NOUN
ftr-450	1719	37	purchase	purchase	NOUN
ftr-450	1719	38	plans	plan	NOUN
ftr-450	1719	39	and	and	CCONJ
ftr-450	1719	40	target	target	NOUN
ftr-450	1719	41	benefit	benefit	NOUN
ftr-450	1719	42	plans	plan	NOUN
ftr-450	1719	43	may	may	AUX
ftr-450	1719	44	appear	appear	VERB
ftr-450	1719	45	to	to	PART
ftr-450	1719	46	provide	provide	VERB
ftr-450	1719	47	327	327	NUM
ftr-450	1719	48	.	.	PUNCT
ftr-450	1720	1	$	$	SYM
ftr-450	1720	2	25,937/30	25,937/30	NOUN
ftr-450	1720	3	=	=	SYM
ftr-450	1720	4	$	$	SYM
ftr-450	1720	5	865	865	NUM
ftr-450	1720	6	.	.	PUNCT
ftr-450	1720	7	328	328	NUM
ftr-450	1720	8	.	.	PUNCT
ftr-450	1720	9	$	$	SYM
ftr-450	1720	10	865	865	NUM
ftr-450	1720	11	x	x	SYM
ftr-450	1720	12	15	15	NUM
ftr-450	1720	13	=	=	SYM
ftr-450	1720	14	$	$	SYM
ftr-450	1720	15	12,975	12,975	NUM
ftr-450	1720	16	.	.	PUNCT
ftr-450	1721	1	329	329	NUM
ftr-450	1721	2	.	.	PUNCT
ftr-450	1722	1	for	for	ADP
ftr-450	1722	2	example	example	NOUN
ftr-450	1722	3	,	,	PUNCT
ftr-450	1722	4	as	as	SCONJ
ftr-450	1722	5	discussed	discuss	VERB
ftr-450	1722	6	earlier	early	ADV
ftr-450	1722	7	,	,	PUNCT
ftr-450	1722	8	past	past	ADP
ftr-450	1722	9	service	service	NOUN
ftr-450	1722	10	must	must	AUX
ftr-450	1722	11	be	be	AUX
ftr-450	1722	12	amortized	amortize	VERB
ftr-450	1722	13	over	over	ADP
ftr-450	1722	14	10	10	NUM
ftr-450	1722	15	to	to	PART
ftr-450	1722	16	30	30	NUM
ftr-450	1722	17	years	year	NOUN
ftr-450	1722	18	,	,	PUNCT
ftr-450	1722	19	while	while	SCONJ
ftr-450	1722	20	current	current	ADJ
ftr-450	1722	21	liabilities	liability	NOUN
ftr-450	1722	22	are	be	AUX
ftr-450	1722	23	expensed	expense	VERB
ftr-450	1722	24	.	.	PUNCT
ftr-450	1723	1	330	330	NUM
ftr-450	1723	2	.	.	PUNCT
ftr-450	1724	1	generally	generally	ADV
ftr-450	1724	2	,	,	PUNCT
ftr-450	1724	3	the	the	DET
ftr-450	1724	4	maximum	maximum	ADJ
ftr-450	1724	5	amount	amount	NOUN
ftr-450	1724	6	that	that	PRON
ftr-450	1724	7	an	an	DET
ftr-450	1724	8	employer	employer	NOUN
ftr-450	1724	9	may	may	AUX
ftr-450	1724	10	deduct	deduct	VERB
ftr-450	1724	11	in	in	ADP
ftr-450	1724	12	a	a	DET
ftr-450	1724	13	plan	plan	NOUN
ftr-450	1724	14	year	year	NOUN
ftr-450	1724	15	is	be	AUX
ftr-450	1724	16	the	the	DET
ftr-450	1724	17	sum	sum	NOUN
ftr-450	1724	18	of	of	ADP
ftr-450	1724	19	the	the	DET
ftr-450	1724	20	normal	normal	ADJ
ftr-450	1724	21	cost	cost	NOUN
ftr-450	1724	22	and	and	CCONJ
ftr-450	1724	23	an	an	DET
ftr-450	1724	24	amount	amount	NOUN
ftr-450	1724	25	sufficient	sufficient	ADJ
ftr-450	1724	26	to	to	PART
ftr-450	1724	27	amortize	amortize	VERB
ftr-450	1724	28	the	the	DET
ftr-450	1724	29	unfunded	unfunded	ADJ
ftr-450	1724	30	past	past	NOUN
ftr-450	1724	31	service	service	NOUN
ftr-450	1724	32	liability	liability	NOUN
ftr-450	1724	33	over	over	ADP
ftr-450	1724	34	ten	ten	NUM
ftr-450	1724	35	years	year	NOUN
ftr-450	1724	36	.	.	PUNCT
ftr-450	1725	1	331	331	X
ftr-450	1725	2	.	.	PUNCT
ftr-450	1726	1	future	future	ADJ
ftr-450	1726	2	plan	plan	NOUN
ftr-450	1726	3	costs	cost	NOUN
ftr-450	1726	4	may	may	AUX
ftr-450	1726	5	not	not	PART
ftr-450	1726	6	be	be	AUX
ftr-450	1726	7	funded	fund	VERB
ftr-450	1726	8	in	in	ADP
ftr-450	1726	9	advance	advance	NOUN
ftr-450	1726	10	.	.	PUNCT
ftr-450	1727	1	332	332	NUM
ftr-450	1727	2	.	.	PUNCT
ftr-450	1728	1	future	future	ADJ
ftr-450	1728	2	costs	cost	NOUN
ftr-450	1728	3	are	be	AUX
ftr-450	1728	4	not	not	PART
ftr-450	1728	5	insured	insure	VERB
ftr-450	1728	6	.	.	PUNCT
ftr-450	1729	1	333	333	NUM
ftr-450	1729	2	.	.	PUNCT
ftr-450	1729	3	see	see	VERB
ftr-450	1729	4	irc	irc	ADV
ftr-450	1729	5	'	'	PUNCT
ftr-450	1729	6	412	412	NUM
ftr-450	1729	7	.	.	PUNCT
ftr-450	1729	8	334	334	NUM
ftr-450	1729	9	.	.	PUNCT
ftr-450	1730	1	see	see	VERB
ftr-450	1730	2	irc	irc	PROPN
ftr-450	1730	3	'	'	PUNCT
ftr-450	1730	4	4971	4971	NUM
ftr-450	1730	5	.	.	PUNCT
ftr-450	1731	1	2000	2000	NUM
ftr-450	1731	2	]	]	PUNCT
ftr-450	1732	1	rethinking	rethink	VERB
ftr-450	1732	2	the	the	DET
ftr-450	1732	3	risk	risk	NOUN
ftr-450	1732	4	of	of	ADP
ftr-450	1732	5	defined	define	VERB
ftr-450	1732	6	contribution	contribution	NOUN
ftr-450	1732	7	plans	plan	VERB
ftr-450	1732	8	681	681	NUM
ftr-450	1732	9	additional	additional	ADJ
ftr-450	1732	10	protection	protection	NOUN
ftr-450	1732	11	to	to	PART
ftr-450	1732	12	plan	plan	VERB
ftr-450	1732	13	participants	participant	NOUN
ftr-450	1732	14	against	against	ADP
ftr-450	1732	15	shortfalls	shortfall	NOUN
ftr-450	1732	16	,	,	PUNCT
ftr-450	1732	17	there	there	PRON
ftr-450	1732	18	is	be	VERB
ftr-450	1732	19	no	no	DET
ftr-450	1732	20	such	such	ADJ
ftr-450	1732	21	protection	protection	NOUN
ftr-450	1732	22	.	.	PUNCT
ftr-450	1733	1	if	if	SCONJ
ftr-450	1733	2	a	a	DET
ftr-450	1733	3	money	money	NOUN
ftr-450	1733	4	purchase	purchase	NOUN
ftr-450	1733	5	plan	plan	NOUN
ftr-450	1733	6	terminates	terminate	VERB
ftr-450	1733	7	prematurely	prematurely	ADV
ftr-450	1733	8	and	and	CCONJ
ftr-450	1733	9	there	there	PRON
ftr-450	1733	10	have	have	AUX
ftr-450	1733	11	been	be	AUX
ftr-450	1733	12	insufficient	insufficient	ADJ
ftr-450	1733	13	contributions	contribution	NOUN
ftr-450	1733	14	made	make	VERB
ftr-450	1733	15	to	to	PART
ftr-450	1733	16	fund	fund	VERB
ftr-450	1733	17	the	the	DET
ftr-450	1733	18	past	past	ADJ
ftr-450	1733	19	service	service	NOUN
ftr-450	1733	20	portion	portion	NOUN
ftr-450	1733	21	of	of	ADP
ftr-450	1733	22	the	the	DET
ftr-450	1733	23	expected	expect	VERB
ftr-450	1733	24	retirement	retirement	NOUN
ftr-450	1733	25	benefit	benefit	NOUN
ftr-450	1733	26	,	,	PUNCT
ftr-450	1733	27	the	the	DET
ftr-450	1733	28	participants	participant	NOUN
ftr-450	1733	29	will	will	AUX
ftr-450	1733	30	receive	receive	VERB
ftr-450	1733	31	less	less	ADJ
ftr-450	1733	32	than	than	SCONJ
ftr-450	1733	33	they	they	PRON
ftr-450	1733	34	expect	expect	VERB
ftr-450	1733	35	at	at	ADP
ftr-450	1733	36	retirement	retirement	NOUN
ftr-450	1733	37	.	.	PUNCT
ftr-450	1734	1	this	this	PRON
ftr-450	1734	2	would	would	AUX
ftr-450	1734	3	be	be	AUX
ftr-450	1734	4	the	the	DET
ftr-450	1734	5	same	same	ADJ
ftr-450	1734	6	result	result	NOUN
ftr-450	1734	7	in	in	ADP
ftr-450	1734	8	other	other	ADJ
ftr-450	1734	9	defined	define	VERB
ftr-450	1734	10	contribution	contribution	NOUN
ftr-450	1734	11	plans	plan	NOUN
ftr-450	1734	12	which	which	PRON
ftr-450	1734	13	are	be	AUX
ftr-450	1734	14	not	not	PART
ftr-450	1734	15	subject	subject	ADJ
ftr-450	1734	16	to	to	ADP
ftr-450	1734	17	the	the	DET
ftr-450	1734	18	funding	funding	NOUN
ftr-450	1734	19	rules	rule	NOUN
ftr-450	1734	20	.	.	PUNCT
ftr-450	1735	1	thus	thus	ADV
ftr-450	1735	2	,	,	PUNCT
ftr-450	1735	3	the	the	DET
ftr-450	1735	4	requirement	requirement	NOUN
ftr-450	1735	5	that	that	SCONJ
ftr-450	1735	6	certain	certain	ADJ
ftr-450	1735	7	defined	define	VERB
ftr-450	1735	8	contribution	contribution	NOUN
ftr-450	1735	9	plans	plan	NOUN
ftr-450	1735	10	comply	comply	ADV
ftr-450	1735	11	with	with	ADP
ftr-450	1735	12	the	the	DET
ftr-450	1735	13	funding	funding	NOUN
ftr-450	1735	14	rules	rule	NOUN
ftr-450	1735	15	is	be	AUX
ftr-450	1735	16	misleading	misleading	ADJ
ftr-450	1735	17	.	.	PUNCT
ftr-450	1736	1	participants	participant	NOUN
ftr-450	1736	2	are	be	AUX
ftr-450	1736	3	given	give	VERB
ftr-450	1736	4	the	the	DET
ftr-450	1736	5	false	false	ADJ
ftr-450	1736	6	impression	impression	NOUN
ftr-450	1736	7	that	that	SCONJ
ftr-450	1736	8	their	their	PRON
ftr-450	1736	9	expected	expect	VERB
ftr-450	1736	10	benefits	benefit	NOUN
ftr-450	1736	11	are	be	AUX
ftr-450	1736	12	adequately	adequately	ADV
ftr-450	1736	13	funded	fund	VERB
ftr-450	1736	14	since	since	SCONJ
ftr-450	1736	15	the	the	DET
ftr-450	1736	16	plans	plan	NOUN
ftr-450	1736	17	are	be	AUX
ftr-450	1736	18	subject	subject	ADJ
ftr-450	1736	19	to	to	ADP
ftr-450	1736	20	erisa	erisa	NOUN
ftr-450	1736	21	=	=	SYM
ftr-450	1736	22	s	s	PART
ftr-450	1736	23	minimum	minimum	NOUN
ftr-450	1736	24	funding	funding	NOUN
ftr-450	1736	25	standards	standard	NOUN
ftr-450	1736	26	.	.	PUNCT
ftr-450	1737	1	the	the	DET
ftr-450	1737	2	opportunity	opportunity	NOUN
ftr-450	1737	3	for	for	ADP
ftr-450	1737	4	misimpression	misimpression	NOUN
ftr-450	1737	5	is	be	AUX
ftr-450	1737	6	particularly	particularly	ADV
ftr-450	1737	7	well	well	ADV
ftr-450	1737	8	illustrated	illustrate	VERB
ftr-450	1737	9	by	by	ADP
ftr-450	1737	10	the	the	DET
ftr-450	1737	11	target	target	NOUN
ftr-450	1737	12	benefit	benefit	NOUN
ftr-450	1737	13	plan	plan	NOUN
ftr-450	1737	14	.	.	PUNCT
ftr-450	1738	1	although	although	SCONJ
ftr-450	1738	2	the	the	DET
ftr-450	1738	3	funding	funding	NOUN
ftr-450	1738	4	standards	standard	NOUN
ftr-450	1738	5	apply	apply	VERB
ftr-450	1738	6	to	to	ADP
ftr-450	1738	7	target	target	VERB
ftr-450	1738	8	benefit	benefit	NOUN
ftr-450	1738	9	plans	plan	NOUN
ftr-450	1738	10	,	,	PUNCT
ftr-450	1738	11	and	and	CCONJ
ftr-450	1738	12	the	the	DET
ftr-450	1738	13	employer	employer	NOUN
ftr-450	1738	14	is	be	AUX
ftr-450	1738	15	allowed	allow	VERB
ftr-450	1738	16	to	to	PART
ftr-450	1738	17	expressly	expressly	ADV
ftr-450	1738	18	recognize	recognize	VERB
ftr-450	1738	19	prior	prior	ADJ
ftr-450	1738	20	service	service	NOUN
ftr-450	1738	21	,	,	PUNCT
ftr-450	1738	22	there	there	PRON
ftr-450	1738	23	are	be	VERB
ftr-450	1738	24	nevertheless	nevertheless	ADV
ftr-450	1738	25	no	no	DET
ftr-450	1738	26	additional	additional	ADJ
ftr-450	1738	27	funding	funding	NOUN
ftr-450	1738	28	requirements	requirement	NOUN
ftr-450	1738	29	.	.	PUNCT
ftr-450	1739	1	thus	thus	ADV
ftr-450	1739	2	,	,	PUNCT
ftr-450	1739	3	a	a	DET
ftr-450	1739	4	participant	participant	NOUN
ftr-450	1739	5	=	=	SYM
ftr-450	1739	6	s	s	NOUN
ftr-450	1739	7	retirement	retirement	NOUN
ftr-450	1739	8	benefit	benefit	NOUN
ftr-450	1739	9	could	could	AUX
ftr-450	1739	10	differ	differ	VERB
ftr-450	1739	11	drastically	drastically	ADV
ftr-450	1739	12	from	from	ADP
ftr-450	1739	13	the	the	DET
ftr-450	1739	14	targeted	target	VERB
ftr-450	1739	15	amount	amount	NOUN
ftr-450	1739	16	expressly	expressly	ADV
ftr-450	1739	17	stated	state	VERB
ftr-450	1739	18	in	in	ADP
ftr-450	1739	19	the	the	DET
ftr-450	1739	20	plan	plan	NOUN
ftr-450	1739	21	.	.	PUNCT
ftr-450	1740	1	to	to	PART
ftr-450	1740	2	avoid	avoid	VERB
ftr-450	1740	3	this	this	DET
ftr-450	1740	4	result	result	NOUN
ftr-450	1740	5	,	,	PUNCT
ftr-450	1740	6	congress	congress	PROPN
ftr-450	1740	7	should	should	AUX
ftr-450	1740	8	amend	amend	VERB
ftr-450	1740	9	the	the	DET
ftr-450	1740	10	funding	funding	NOUN
ftr-450	1740	11	rules	rule	NOUN
ftr-450	1740	12	to	to	PART
ftr-450	1740	13	have	have	VERB
ftr-450	1740	14	greater	great	ADJ
ftr-450	1740	15	impact	impact	NOUN
ftr-450	1740	16	in	in	ADP
ftr-450	1740	17	their	their	PRON
ftr-450	1740	18	applicability	applicability	NOUN
ftr-450	1740	19	to	to	ADP
ftr-450	1740	20	defined	define	VERB
ftr-450	1740	21	contribution	contribution	NOUN
ftr-450	1740	22	plans	plan	NOUN
ftr-450	1740	23	.	.	PUNCT
ftr-450	1741	1	similar	similar	ADJ
ftr-450	1741	2	to	to	ADP
ftr-450	1741	3	the	the	DET
ftr-450	1741	4	treatment	treatment	NOUN
ftr-450	1741	5	of	of	ADP
ftr-450	1741	6	defined	define	VERB
ftr-450	1741	7	benefit	benefit	NOUN
ftr-450	1741	8	plans	plan	NOUN
ftr-450	1741	9	,	,	PUNCT
ftr-450	1741	10	employers	employer	NOUN
ftr-450	1741	11	sponsoring	sponsor	VERB
ftr-450	1741	12	defined	define	VERB
ftr-450	1741	13	contribution	contribution	NOUN
ftr-450	1741	14	plans	plan	NOUN
ftr-450	1741	15	subject	subject	ADJ
ftr-450	1741	16	to	to	ADP
ftr-450	1741	17	the	the	DET
ftr-450	1741	18	funding	funding	NOUN
ftr-450	1741	19	rules	rule	NOUN
ftr-450	1741	20	should	should	AUX
ftr-450	1741	21	be	be	AUX
ftr-450	1741	22	required	require	VERB
ftr-450	1741	23	to	to	PART
ftr-450	1741	24	annually	annually	ADV
ftr-450	1741	25	contribute	contribute	VERB
ftr-450	1741	26	amounts	amount	NOUN
ftr-450	1741	27	necessary	necessary	ADJ
ftr-450	1741	28	to	to	PART
ftr-450	1741	29	fund	fund	VERB
ftr-450	1741	30	the	the	DET
ftr-450	1741	31	past	past	ADJ
ftr-450	1741	32	service	service	NOUN
ftr-450	1741	33	portion	portion	NOUN
ftr-450	1741	34	of	of	ADP
ftr-450	1741	35	the	the	DET
ftr-450	1741	36	expected	expect	VERB
ftr-450	1741	37	retirement	retirement	NOUN
ftr-450	1741	38	benefit.335	benefit.335	NOUN
ftr-450	1741	39	admittedly	admittedly	ADV
ftr-450	1741	40	,	,	PUNCT
ftr-450	1741	41	such	such	DET
ftr-450	1741	42	a	a	DET
ftr-450	1741	43	change	change	NOUN
ftr-450	1741	44	is	be	AUX
ftr-450	1741	45	likely	likely	ADJ
ftr-450	1741	46	to	to	PART
ftr-450	1741	47	have	have	VERB
ftr-450	1741	48	relatively	relatively	ADV
ftr-450	1741	49	little	little	ADJ
ftr-450	1741	50	effect	effect	NOUN
ftr-450	1741	51	.	.	PUNCT
ftr-450	1742	1	as	as	SCONJ
ftr-450	1742	2	discussed	discuss	VERB
ftr-450	1742	3	above	above	ADV
ftr-450	1742	4	,	,	PUNCT
ftr-450	1742	5	very	very	ADV
ftr-450	1742	6	few	few	ADJ
ftr-450	1742	7	defined	define	VERB
ftr-450	1742	8	contribution	contribution	NOUN
ftr-450	1742	9	plans	plan	NOUN
ftr-450	1742	10	explicitly	explicitly	ADV
ftr-450	1742	11	award	award	VERB
ftr-450	1742	12	past	past	ADJ
ftr-450	1742	13	service	service	NOUN
ftr-450	1742	14	credits.336	credits.336	PROPN
ftr-450	1742	15	consequently	consequently	ADV
ftr-450	1742	16	,	,	PUNCT
ftr-450	1742	17	only	only	ADV
ftr-450	1742	18	the	the	DET
ftr-450	1742	19	few	few	ADJ
ftr-450	1742	20	employers	employer	NOUN
ftr-450	1742	21	who	who	PRON
ftr-450	1742	22	sponsor	sponsor	VERB
ftr-450	1742	23	target	target	NOUN
ftr-450	1742	24	benefit	benefit	NOUN
ftr-450	1742	25	plans	plan	NOUN
ftr-450	1742	26	that	that	PRON
ftr-450	1742	27	award	award	VERB
ftr-450	1742	28	past	past	ADJ
ftr-450	1742	29	service	service	NOUN
ftr-450	1742	30	credits	credit	NOUN
ftr-450	1742	31	would	would	AUX
ftr-450	1742	32	be	be	AUX
ftr-450	1742	33	affected	affect	VERB
ftr-450	1742	34	by	by	ADP
ftr-450	1742	35	the	the	DET
ftr-450	1742	36	more	more	ADV
ftr-450	1742	37	stringent	stringent	ADJ
ftr-450	1742	38	funding	funding	NOUN
ftr-450	1742	39	requirements	requirement	NOUN
ftr-450	1742	40	.	.	PUNCT
ftr-450	1743	1	also	also	ADV
ftr-450	1743	2	,	,	PUNCT
ftr-450	1743	3	because	because	SCONJ
ftr-450	1743	4	the	the	DET
ftr-450	1743	5	profit	profit	NOUN
ftr-450	1743	6	sharing	sharing	NOUN
ftr-450	1743	7	plan	plan	NOUN
ftr-450	1743	8	,	,	PUNCT
ftr-450	1743	9	which	which	PRON
ftr-450	1743	10	is	be	AUX
ftr-450	1743	11	the	the	DET
ftr-450	1743	12	most	most	ADV
ftr-450	1743	13	popular	popular	ADJ
ftr-450	1743	14	type	type	NOUN
ftr-450	1743	15	of	of	ADP
ftr-450	1743	16	defined	define	VERB
ftr-450	1743	17	contribution	contribution	NOUN
ftr-450	1743	18	plan	plan	NOUN
ftr-450	1743	19	,	,	PUNCT
ftr-450	1743	20	is	be	AUX
ftr-450	1743	21	not	not	PART
ftr-450	1743	22	subject	subject	ADJ
ftr-450	1743	23	to	to	ADP
ftr-450	1743	24	the	the	DET
ftr-450	1743	25	funding	funding	NOUN
ftr-450	1743	26	rules	rule	NOUN
ftr-450	1743	27	at	at	ADV
ftr-450	1743	28	all	all	ADV
ftr-450	1743	29	,	,	PUNCT
ftr-450	1743	30	such	such	DET
ftr-450	1743	31	a	a	DET
ftr-450	1743	32	remedy	remedy	NOUN
ftr-450	1743	33	is	be	AUX
ftr-450	1743	34	not	not	PART
ftr-450	1743	35	likely	likely	ADJ
ftr-450	1743	36	to	to	PART
ftr-450	1743	37	have	have	VERB
ftr-450	1743	38	a	a	DET
ftr-450	1743	39	meaningful	meaningful	ADJ
ftr-450	1743	40	impact	impact	NOUN
ftr-450	1743	41	on	on	ADP
ftr-450	1743	42	the	the	DET
ftr-450	1743	43	majority	majority	NOUN
ftr-450	1743	44	of	of	ADP
ftr-450	1743	45	plan	plan	NOUN
ftr-450	1743	46	participants	participant	NOUN
ftr-450	1743	47	now	now	ADV
ftr-450	1743	48	covered	cover	VERB
ftr-450	1743	49	by	by	ADP
ftr-450	1743	50	defined	define	VERB
ftr-450	1743	51	contribution	contribution	NOUN
ftr-450	1743	52	plans.337	plans.337	NOUN
ftr-450	1743	53	therefore	therefore	ADV
ftr-450	1743	54	,	,	PUNCT
ftr-450	1743	55	the	the	DET
ftr-450	1743	56	inadequacies	inadequacy	NOUN
ftr-450	1743	57	of	of	ADP
ftr-450	1743	58	the	the	DET
ftr-450	1743	59	funding	funding	NOUN
ftr-450	1743	60	rules	rule	NOUN
ftr-450	1743	61	as	as	SCONJ
ftr-450	1743	62	they	they	PRON
ftr-450	1743	63	apply	apply	VERB
ftr-450	1743	64	to	to	ADP
ftr-450	1743	65	defined	define	VERB
ftr-450	1743	66	contribution	contribution	NOUN
ftr-450	1743	67	plans	plan	NOUN
ftr-450	1743	68	make	make	VERB
ftr-450	1743	69	the	the	DET
ftr-450	1743	70	argument	argument	NOUN
ftr-450	1743	71	for	for	ADP
ftr-450	1743	72	defined	define	VERB
ftr-450	1743	73	contribution	contribution	NOUN
ftr-450	1743	74	plan	plan	NOUN
ftr-450	1743	75	insurance	insurance	NOUN
ftr-450	1743	76	more	more	ADV
ftr-450	1743	77	compelling	compelling	ADJ
ftr-450	1743	78	.	.	PUNCT
ftr-450	1744	1	insurance	insurance	NOUN
ftr-450	1744	2	protection	protection	NOUN
ftr-450	1744	3	is	be	AUX
ftr-450	1744	4	critically	critically	ADV
ftr-450	1744	5	important	important	ADJ
ftr-450	1744	6	for	for	ADP
ftr-450	1744	7	the	the	DET
ftr-450	1744	8	retirement	retirement	NOUN
ftr-450	1744	9	security	security	NOUN
ftr-450	1744	10	of	of	ADP
ftr-450	1744	11	defined	define	VERB
ftr-450	1744	12	contribution	contribution	NOUN
ftr-450	1744	13	plan	plan	NOUN
ftr-450	1744	14	participants	participant	NOUN
ftr-450	1744	15	because	because	SCONJ
ftr-450	1744	16	the	the	DET
ftr-450	1744	17	funding	funding	NOUN
ftr-450	1744	18	rules	rule	NOUN
ftr-450	1744	19	do	do	VERB
ftr-450	1744	20	very	very	ADV
ftr-450	1744	21	little	little	ADJ
ftr-450	1744	22	to	to	PART
ftr-450	1744	23	protect	protect	VERB
ftr-450	1744	24	them	they	PRON
ftr-450	1744	25	.	.	PUNCT
ftr-450	1745	1	at	at	ADP
ftr-450	1745	2	the	the	DET
ftr-450	1745	3	very	very	ADV
ftr-450	1745	4	least	least	ADJ
ftr-450	1745	5	,	,	PUNCT
ftr-450	1745	6	in	in	ADP
ftr-450	1745	7	defined	define	VERB
ftr-450	1745	8	contribution	contribution	NOUN
ftr-450	1745	9	plans	plan	NOUN
ftr-450	1745	10	,	,	PUNCT
ftr-450	1745	11	the	the	DET
ftr-450	1745	12	portion	portion	NOUN
ftr-450	1745	13	of	of	ADP
ftr-450	1745	14	the	the	DET
ftr-450	1745	15	expected	expect	VERB
ftr-450	1745	16	retirement	retirement	NOUN
ftr-450	1745	17	benefit	benefit	NOUN
ftr-450	1745	18	attributed	attribute	VERB
ftr-450	1745	19	to	to	ADP
ftr-450	1745	20	past	past	ADJ
ftr-450	1745	21	service	service	NOUN
ftr-450	1745	22	should	should	AUX
ftr-450	1745	23	be	be	AUX
ftr-450	1745	24	guaranteed	guarantee	VERB
ftr-450	1745	25	.	.	PUNCT
ftr-450	1746	1	with	with	ADP
ftr-450	1746	2	slight	slight	ADJ
ftr-450	1746	3	modification	modification	NOUN
ftr-450	1746	4	,	,	PUNCT
ftr-450	1746	5	the	the	DET
ftr-450	1746	6	hypothetical	hypothetical	ADJ
ftr-450	1746	7	335	335	NUM
ftr-450	1746	8	.	.	PUNCT
ftr-450	1747	1	for	for	ADP
ftr-450	1747	2	example	example	NOUN
ftr-450	1747	3	,	,	PUNCT
ftr-450	1747	4	an	an	DET
ftr-450	1747	5	employer	employer	NOUN
ftr-450	1747	6	sponsoring	sponsor	VERB
ftr-450	1747	7	a	a	DET
ftr-450	1747	8	target	target	NOUN
ftr-450	1747	9	benefit	benefit	NOUN
ftr-450	1747	10	plan	plan	NOUN
ftr-450	1747	11	that	that	PRON
ftr-450	1747	12	awarded	award	VERB
ftr-450	1747	13	a	a	DET
ftr-450	1747	14	past	past	ADJ
ftr-450	1747	15	service	service	NOUN
ftr-450	1747	16	credit	credit	NOUN
ftr-450	1747	17	,	,	PUNCT
ftr-450	1747	18	would	would	AUX
ftr-450	1747	19	be	be	AUX
ftr-450	1747	20	required	require	VERB
ftr-450	1747	21	to	to	PART
ftr-450	1747	22	make	make	VERB
ftr-450	1747	23	annual	annual	ADJ
ftr-450	1747	24	contributions	contribution	NOUN
ftr-450	1747	25	in	in	ADP
ftr-450	1747	26	pre	pre	ADJ
ftr-450	1747	27	-	-	ADJ
ftr-450	1747	28	determined	determined	ADJ
ftr-450	1747	29	amounts	amount	NOUN
ftr-450	1747	30	to	to	PART
ftr-450	1747	31	cover	cover	VERB
ftr-450	1747	32	the	the	DET
ftr-450	1747	33	portion	portion	NOUN
ftr-450	1747	34	of	of	ADP
ftr-450	1747	35	the	the	DET
ftr-450	1747	36	expected	expect	VERB
ftr-450	1747	37	retirement	retirement	NOUN
ftr-450	1747	38	benefit	benefit	NOUN
ftr-450	1747	39	attributable	attributable	ADJ
ftr-450	1747	40	to	to	ADP
ftr-450	1747	41	past	past	ADJ
ftr-450	1747	42	service	service	NOUN
ftr-450	1747	43	.	.	PUNCT
ftr-450	1748	1	336	336	NUM
ftr-450	1748	2	.	.	PUNCT
ftr-450	1749	1	see	see	VERB
ftr-450	1749	2	supra	supra	PROPN
ftr-450	1749	3	part	part	PROPN
ftr-450	1749	4	iv.b	iv.b	PROPN
ftr-450	1749	5	.	.	PROPN
ftr-450	1749	6	337	337	NUM
ftr-450	1749	7	.	.	PUNCT
ftr-450	1750	1	see	see	VERB
ftr-450	1750	2	supra	supra	PROPN
ftr-450	1750	3	part	part	NOUN
ftr-450	1750	4	iv.c	iv.c	PROPN
ftr-450	1750	5	.	.	PROPN
ftr-450	1751	1	682	682	NUM
ftr-450	1751	2	florida	florida	PROPN
ftr-450	1751	3	tax	tax	NOUN
ftr-450	1751	4	review	review	NOUN
ftr-450	1751	5	[	[	X
ftr-450	1751	6	vol	vol	NOUN
ftr-450	1751	7	.	.	PUNCT
ftr-450	1751	8	4:9	4:9	NUM
ftr-450	1751	9	account	account	NOUN
ftr-450	1751	10	insurance	insurance	NOUN
ftr-450	1751	11	model	model	NOUN
ftr-450	1751	12	discussed	discuss	VERB
ftr-450	1751	13	in	in	ADP
ftr-450	1751	14	part	part	NOUN
ftr-450	1751	15	two	two	NUM
ftr-450	1751	16	of	of	ADP
ftr-450	1751	17	this	this	DET
ftr-450	1751	18	article	article	NOUN
ftr-450	1751	19	could	could	AUX
ftr-450	1751	20	very	very	ADV
ftr-450	1751	21	effectively	effectively	ADV
ftr-450	1751	22	be	be	AUX
ftr-450	1751	23	used	use	VERB
ftr-450	1751	24	for	for	ADP
ftr-450	1751	25	this	this	DET
ftr-450	1751	26	purpose.338	purpose.338	PROPN
ftr-450	1751	27	v.	v.	ADP
ftr-450	1751	28	conclusion	conclusion	NOUN
ftr-450	1751	29	participants	participant	NOUN
ftr-450	1751	30	who	who	PRON
ftr-450	1751	31	depend	depend	VERB
ftr-450	1751	32	on	on	ADP
ftr-450	1751	33	defined	define	VERB
ftr-450	1751	34	contribution	contribution	NOUN
ftr-450	1751	35	plans	plan	NOUN
ftr-450	1751	36	as	as	SCONJ
ftr-450	1751	37	their	their	PRON
ftr-450	1751	38	primary	primary	ADJ
ftr-450	1751	39	retirement	retirement	NOUN
ftr-450	1751	40	savings	saving	NOUN
ftr-450	1751	41	vehicles	vehicle	NOUN
ftr-450	1751	42	are	be	AUX
ftr-450	1751	43	exposed	expose	VERB
ftr-450	1751	44	to	to	ADP
ftr-450	1751	45	substantially	substantially	ADV
ftr-450	1751	46	greater	great	ADJ
ftr-450	1751	47	risks	risk	NOUN
ftr-450	1751	48	of	of	ADP
ftr-450	1751	49	shortfalls	shortfall	NOUN
ftr-450	1751	50	in	in	ADP
ftr-450	1751	51	their	their	PRON
ftr-450	1751	52	expected	expect	VERB
ftr-450	1751	53	retirement	retirement	NOUN
ftr-450	1751	54	benefits	benefit	NOUN
ftr-450	1751	55	than	than	ADP
ftr-450	1751	56	participants	participant	NOUN
ftr-450	1751	57	in	in	ADP
ftr-450	1751	58	defined	define	VERB
ftr-450	1751	59	benefit	benefit	NOUN
ftr-450	1751	60	plans	plan	NOUN
ftr-450	1751	61	.	.	PUNCT
ftr-450	1752	1	those	those	DET
ftr-450	1752	2	individuals	individual	NOUN
ftr-450	1752	3	who	who	PRON
ftr-450	1752	4	rely	rely	VERB
ftr-450	1752	5	on	on	ADP
ftr-450	1752	6	participant	participant	ADJ
ftr-450	1752	7	directed	direct	VERB
ftr-450	1752	8	plans	plan	NOUN
ftr-450	1752	9	are	be	AUX
ftr-450	1752	10	even	even	ADV
ftr-450	1752	11	more	more	ADJ
ftr-450	1752	12	at	at	ADP
ftr-450	1752	13	risk	risk	NOUN
ftr-450	1752	14	.	.	PUNCT
ftr-450	1753	1	because	because	SCONJ
ftr-450	1753	2	the	the	DET
ftr-450	1753	3	existing	exist	VERB
ftr-450	1753	4	fiduciary	fiduciary	ADJ
ftr-450	1753	5	and	and	CCONJ
ftr-450	1753	6	funding	funding	NOUN
ftr-450	1753	7	rules	rule	NOUN
ftr-450	1753	8	are	be	AUX
ftr-450	1753	9	inadequate	inadequate	ADJ
ftr-450	1753	10	as	as	SCONJ
ftr-450	1753	11	they	they	PRON
ftr-450	1753	12	apply	apply	VERB
ftr-450	1753	13	to	to	ADP
ftr-450	1753	14	defined	define	VERB
ftr-450	1753	15	contribution	contribution	NOUN
ftr-450	1753	16	plans	plan	NOUN
ftr-450	1753	17	,	,	PUNCT
ftr-450	1753	18	there	there	PRON
ftr-450	1753	19	is	be	VERB
ftr-450	1753	20	a	a	DET
ftr-450	1753	21	critical	critical	ADJ
ftr-450	1753	22	need	need	NOUN
ftr-450	1753	23	for	for	SCONJ
ftr-450	1753	24	congress	congress	PROPN
ftr-450	1753	25	to	to	PART
ftr-450	1753	26	consider	consider	VERB
ftr-450	1753	27	amending	amend	VERB
ftr-450	1753	28	the	the	DET
ftr-450	1753	29	pension	pension	NOUN
ftr-450	1753	30	laws	law	NOUN
ftr-450	1753	31	to	to	PART
ftr-450	1753	32	be	be	AUX
ftr-450	1753	33	more	more	ADV
ftr-450	1753	34	responsive	responsive	ADJ
ftr-450	1753	35	to	to	ADP
ftr-450	1753	36	the	the	DET
ftr-450	1753	37	risks	risk	NOUN
ftr-450	1753	38	of	of	ADP
ftr-450	1753	39	shortfalls	shortfall	NOUN
ftr-450	1753	40	in	in	ADP
ftr-450	1753	41	defined	define	VERB
ftr-450	1753	42	contribution	contribution	NOUN
ftr-450	1753	43	plans	plan	NOUN
ftr-450	1753	44	.	.	PUNCT
ftr-450	1754	1	moreover	moreover	ADV
ftr-450	1754	2	,	,	PUNCT
ftr-450	1754	3	because	because	SCONJ
ftr-450	1754	4	the	the	DET
ftr-450	1754	5	gap	gap	NOUN
ftr-450	1754	6	in	in	ADP
ftr-450	1754	7	insurance	insurance	NOUN
ftr-450	1754	8	protection	protection	NOUN
ftr-450	1754	9	further	far	ADV
ftr-450	1754	10	exposes	expose	VERB
ftr-450	1754	11	defined	define	VERB
ftr-450	1754	12	contribution	contribution	NOUN
ftr-450	1754	13	plan	plan	NOUN
ftr-450	1754	14	participants	participant	NOUN
ftr-450	1754	15	to	to	PART
ftr-450	1754	16	plan	plan	VERB
ftr-450	1754	17	losses	loss	NOUN
ftr-450	1754	18	,	,	PUNCT
ftr-450	1754	19	a	a	DET
ftr-450	1754	20	defined	define	VERB
ftr-450	1754	21	contribution	contribution	NOUN
ftr-450	1754	22	plan	plan	NOUN
ftr-450	1754	23	insurance	insurance	NOUN
ftr-450	1754	24	program	program	NOUN
ftr-450	1754	25	should	should	AUX
ftr-450	1754	26	be	be	AUX
ftr-450	1754	27	established	establish	VERB
ftr-450	1754	28	.	.	PUNCT
ftr-450	1755	1	insuring	insure	VERB
ftr-450	1755	2	defined	define	VERB
ftr-450	1755	3	contribution	contribution	NOUN
ftr-450	1755	4	plans	plan	NOUN
ftr-450	1755	5	does	do	AUX
ftr-450	1755	6	in	in	ADP
ftr-450	1755	7	fact	fact	NOUN
ftr-450	1755	8	present	present	VERB
ftr-450	1755	9	difficult	difficult	ADJ
ftr-450	1755	10	trade	trade	NOUN
ftr-450	1755	11	-	-	PUNCT
ftr-450	1755	12	offs	off	NOUN
ftr-450	1755	13	.	.	PUNCT
ftr-450	1756	1	however	however	ADV
ftr-450	1756	2	,	,	PUNCT
ftr-450	1756	3	many	many	ADJ
ftr-450	1756	4	of	of	ADP
ftr-450	1756	5	the	the	DET
ftr-450	1756	6	concerns	concern	NOUN
ftr-450	1756	7	regarding	regard	VERB
ftr-450	1756	8	such	such	DET
ftr-450	1756	9	a	a	DET
ftr-450	1756	10	program	program	NOUN
ftr-450	1756	11	are	be	AUX
ftr-450	1756	12	reactionary	reactionary	ADJ
ftr-450	1756	13	rather	rather	ADV
ftr-450	1756	14	than	than	ADP
ftr-450	1756	15	substantive	substantive	ADJ
ftr-450	1756	16	.	.	PUNCT
ftr-450	1757	1	as	as	ADP
ftr-450	1757	2	for	for	ADP
ftr-450	1757	3	the	the	DET
ftr-450	1757	4	relatively	relatively	ADV
ftr-450	1757	5	few	few	ADJ
ftr-450	1757	6	substantive	substantive	ADJ
ftr-450	1757	7	concerns	concern	NOUN
ftr-450	1757	8	,	,	PUNCT
ftr-450	1757	9	the	the	DET
ftr-450	1757	10	overwhelming	overwhelming	ADJ
ftr-450	1757	11	need	need	NOUN
ftr-450	1757	12	to	to	PART
ftr-450	1757	13	amend	amend	VERB
ftr-450	1757	14	erisa	erisa	NOUN
ftr-450	1757	15	to	to	PART
ftr-450	1757	16	be	be	AUX
ftr-450	1757	17	responsive	responsive	ADJ
ftr-450	1757	18	to	to	ADP
ftr-450	1757	19	the	the	DET
ftr-450	1757	20	current	current	ADJ
ftr-450	1757	21	pension	pension	NOUN
ftr-450	1757	22	climate	climate	NOUN
ftr-450	1757	23	would	would	AUX
ftr-450	1757	24	appear	appear	VERB
ftr-450	1757	25	to	to	PART
ftr-450	1757	26	offset	offset	VERB
ftr-450	1757	27	any	any	DET
ftr-450	1757	28	difficulties	difficulty	NOUN
ftr-450	1757	29	that	that	PRON
ftr-450	1757	30	these	these	DET
ftr-450	1757	31	concerns	concern	NOUN
ftr-450	1757	32	present	present	ADJ
ftr-450	1757	33	.	.	PUNCT
ftr-450	1758	1	therefore	therefore	ADV
ftr-450	1758	2	,	,	PUNCT
ftr-450	1758	3	notwithstanding	notwithstanding	ADP
ftr-450	1758	4	the	the	DET
ftr-450	1758	5	complexity	complexity	NOUN
ftr-450	1758	6	of	of	ADP
ftr-450	1758	7	implementing	implement	VERB
ftr-450	1758	8	a	a	DET
ftr-450	1758	9	defined	define	VERB
ftr-450	1758	10	contribution	contribution	NOUN
ftr-450	1758	11	plan	plan	NOUN
ftr-450	1758	12	insurance	insurance	NOUN
ftr-450	1758	13	program	program	NOUN
ftr-450	1758	14	,	,	PUNCT
ftr-450	1758	15	policymakers	policymaker	NOUN
ftr-450	1758	16	should	should	AUX
ftr-450	1758	17	seriously	seriously	ADV
ftr-450	1758	18	consider	consider	VERB
ftr-450	1758	19	establishing	establish	VERB
ftr-450	1758	20	an	an	DET
ftr-450	1758	21	insurance	insurance	NOUN
ftr-450	1758	22	program	program	NOUN
ftr-450	1758	23	for	for	ADP
ftr-450	1758	24	defined	define	VERB
ftr-450	1758	25	contribution	contribution	NOUN
ftr-450	1758	26	plans	plan	NOUN
ftr-450	1758	27	to	to	PART
ftr-450	1758	28	meet	meet	VERB
ftr-450	1758	29	the	the	DET
ftr-450	1758	30	needs	need	NOUN
ftr-450	1758	31	of	of	ADP
ftr-450	1758	32	future	future	ADJ
ftr-450	1758	33	retirees	retiree	NOUN
ftr-450	1758	34	.	.	PUNCT
ftr-450	1759	1	frequent	frequent	ADJ
ftr-450	1759	2	and	and	CCONJ
ftr-450	1759	3	significant	significant	ADJ
ftr-450	1759	4	post	post	ADJ
ftr-450	1759	5	-	-	ADJ
ftr-450	1759	6	erisa	erisa	ADJ
ftr-450	1759	7	amendments	amendment	NOUN
ftr-450	1759	8	that	that	PRON
ftr-450	1759	9	disproportionately	disproportionately	ADV
ftr-450	1759	10	affect	affect	VERB
ftr-450	1759	11	defined	define	VERB
ftr-450	1759	12	benefit	benefit	NOUN
ftr-450	1759	13	plans	plan	NOUN
ftr-450	1759	14	have	have	AUX
ftr-450	1759	15	led	lead	VERB
ftr-450	1759	16	many	many	ADJ
ftr-450	1759	17	to	to	PART
ftr-450	1759	18	conclude	conclude	VERB
ftr-450	1759	19	that	that	SCONJ
ftr-450	1759	20	increased	increase	VERB
ftr-450	1759	21	government	government	NOUN
ftr-450	1759	22	regulation	regulation	NOUN
ftr-450	1759	23	has	have	AUX
ftr-450	1759	24	been	be	AUX
ftr-450	1759	25	the	the	DET
ftr-450	1759	26	impetus	impetus	NOUN
ftr-450	1759	27	for	for	ADP
ftr-450	1759	28	the	the	DET
ftr-450	1759	29	migration	migration	NOUN
ftr-450	1759	30	away	away	ADV
ftr-450	1759	31	from	from	ADP
ftr-450	1759	32	defined	define	VERB
ftr-450	1759	33	benefit	benefit	NOUN
ftr-450	1759	34	plans	plan	NOUN
ftr-450	1759	35	to	to	PART
ftr-450	1759	36	defined	define	VERB
ftr-450	1759	37	contribution	contribution	NOUN
ftr-450	1759	38	plans.339	plans.339	NOUN
ftr-450	1759	39	moreover	moreover	ADV
ftr-450	1759	40	,	,	PUNCT
ftr-450	1759	41	the	the	DET
ftr-450	1759	42	regulations	regulation	NOUN
ftr-450	1759	43	affecting	affect	VERB
ftr-450	1759	44	defined	define	VERB
ftr-450	1759	45	benefit	benefit	NOUN
ftr-450	1759	46	plans	plan	NOUN
ftr-450	1759	47	generally	generally	ADV
ftr-450	1759	48	have	have	AUX
ftr-450	1759	49	been	be	AUX
ftr-450	1759	50	more	more	ADV
ftr-450	1759	51	burdensome	burdensome	ADJ
ftr-450	1759	52	than	than	ADP
ftr-450	1759	53	those	those	PRON
ftr-450	1759	54	affecting	affect	VERB
ftr-450	1759	55	defined	define	VERB
ftr-450	1759	56	contribution	contribution	NOUN
ftr-450	1759	57	plans.340	plans.340	VERB
ftr-450	1759	58	consequently	consequently	ADV
ftr-450	1759	59	,	,	PUNCT
ftr-450	1759	60	some	some	DET
ftr-450	1759	61	skeptics	skeptic	NOUN
ftr-450	1759	62	of	of	ADP
ftr-450	1759	63	defined	define	VERB
ftr-450	1759	64	contribution	contribution	NOUN
ftr-450	1759	65	plan	plan	NOUN
ftr-450	1759	66	reform	reform	NOUN
ftr-450	1759	67	may	may	AUX
ftr-450	1759	68	fear	fear	VERB
ftr-450	1759	69	that	that	SCONJ
ftr-450	1759	70	increased	increase	VERB
ftr-450	1759	71	regulation	regulation	NOUN
ftr-450	1759	72	of	of	ADP
ftr-450	1759	73	defined	define	VERB
ftr-450	1759	74	contribution	contribution	NOUN
ftr-450	1759	75	plans	plan	NOUN
ftr-450	1759	76	in	in	ADP
ftr-450	1759	77	connection	connection	NOUN
ftr-450	1759	78	with	with	ADP
ftr-450	1759	79	the	the	DET
ftr-450	1759	80	fiduciary	fiduciary	ADJ
ftr-450	1759	81	rules	rule	NOUN
ftr-450	1759	82	,	,	PUNCT
ftr-450	1759	83	insurance	insurance	NOUN
ftr-450	1759	84	requirements	requirement	NOUN
ftr-450	1759	85	,	,	PUNCT
ftr-450	1759	86	or	or	CCONJ
ftr-450	1759	87	the	the	DET
ftr-450	1759	88	funding	funding	NOUN
ftr-450	1759	89	rules	rule	NOUN
ftr-450	1759	90	would	would	AUX
ftr-450	1759	91	adversely	adversely	ADV
ftr-450	1759	92	impact	impact	VERB
ftr-450	1759	93	the	the	DET
ftr-450	1759	94	establishment	establishment	NOUN
ftr-450	1759	95	rate	rate	NOUN
ftr-450	1759	96	of	of	ADP
ftr-450	1759	97	defined	define	VERB
ftr-450	1759	98	contribution	contribution	NOUN
ftr-450	1759	99	plans	plan	NOUN
ftr-450	1759	100	.	.	PUNCT
ftr-450	1760	1	although	although	SCONJ
ftr-450	1760	2	frequent	frequent	ADJ
ftr-450	1760	3	amendments	amendment	NOUN
ftr-450	1760	4	have	have	AUX
ftr-450	1760	5	undoubtedly	undoubtedly	ADV
ftr-450	1760	6	contributed	contribute	VERB
ftr-450	1760	7	in	in	ADP
ftr-450	1760	8	some	some	DET
ftr-450	1760	9	measure	measure	NOUN
ftr-450	1760	10	to	to	ADP
ftr-450	1760	11	the	the	DET
ftr-450	1760	12	shift	shift	NOUN
ftr-450	1760	13	from	from	ADP
ftr-450	1760	14	defined	define	VERB
ftr-450	1760	15	benefit	benefit	NOUN
ftr-450	1760	16	plans	plan	NOUN
ftr-450	1760	17	to	to	PART
ftr-450	1760	18	defined	define	VERB
ftr-450	1760	19	contribution	contribution	NOUN
ftr-450	1760	20	plans	plan	NOUN
ftr-450	1760	21	,	,	PUNCT
ftr-450	1760	22	the	the	DET
ftr-450	1760	23	magnitude	magnitude	NOUN
ftr-450	1760	24	of	of	ADP
ftr-450	1760	25	the	the	DET
ftr-450	1760	26	effect	effect	NOUN
ftr-450	1760	27	of	of	ADP
ftr-450	1760	28	governmental	governmental	ADJ
ftr-450	1760	29	regulation	regulation	NOUN
ftr-450	1760	30	is	be	AUX
ftr-450	1760	31	probably	probably	ADV
ftr-450	1760	32	grossly	grossly	ADV
ftr-450	1760	33	overstated.341	overstated.341	NOUN
ftr-450	1760	34	338	338	NUM
ftr-450	1760	35	.	.	PUNCT
ftr-450	1761	1	see	see	VERB
ftr-450	1761	2	part	part	NOUN
ftr-450	1761	3	iii.e	iii.e	NOUN
ftr-450	1761	4	.	.	PUNCT
ftr-450	1762	1	339	339	NUM
ftr-450	1762	2	.	.	PUNCT
ftr-450	1762	3	see	see	VERB
ftr-450	1762	4	keville	keville	PROPN
ftr-450	1762	5	,	,	PUNCT
ftr-450	1762	6	supra	supra	PROPN
ftr-450	1762	7	note	note	NOUN
ftr-450	1762	8	4	4	NUM
ftr-450	1762	9	,	,	PUNCT
ftr-450	1762	10	at	at	ADP
ftr-450	1762	11	534	534	NUM
ftr-450	1762	12	.	.	PUNCT
ftr-450	1763	1	this	this	DET
ftr-450	1763	2	trend	trend	NOUN
ftr-450	1763	3	appears	appear	VERB
ftr-450	1763	4	to	to	PART
ftr-450	1763	5	apply	apply	VERB
ftr-450	1763	6	to	to	ADP
ftr-450	1763	7	all	all	DET
ftr-450	1763	8	work	work	NOUN
ftr-450	1763	9	industries	industry	NOUN
ftr-450	1763	10	and	and	CCONJ
ftr-450	1763	11	all	all	DET
ftr-450	1763	12	plan	plan	NOUN
ftr-450	1763	13	sizes	size	NOUN
ftr-450	1763	14	.	.	PUNCT
ftr-450	1764	1	i	i	PRON
ftr-450	1764	2	d.	d.	PROPN
ftr-450	1764	3	at	at	ADP
ftr-450	1764	4	536	536	NUM
ftr-450	1764	5	.	.	PUNCT
ftr-450	1765	1	340	340	NUM
ftr-450	1765	2	.	.	PUNCT
ftr-450	1766	1	i	i	PRON
ftr-450	1766	2	d.	d.	VERB
ftr-450	1766	3	at	at	ADP
ftr-450	1766	4	535	535	NUM
ftr-450	1766	5	-	-	SYM
ftr-450	1766	6	37	37	NUM
ftr-450	1766	7	.	.	PUNCT
ftr-450	1767	1	341	341	NUM
ftr-450	1767	2	.	.	PUNCT
ftr-450	1768	1	in	in	ADP
ftr-450	1768	2	some	some	DET
ftr-450	1768	3	instances	instance	NOUN
ftr-450	1768	4	,	,	PUNCT
ftr-450	1768	5	new	new	ADJ
ftr-450	1768	6	legislation	legislation	NOUN
ftr-450	1768	7	affecting	affect	VERB
ftr-450	1768	8	defined	define	VERB
ftr-450	1768	9	contribution	contribution	NOUN
ftr-450	1768	10	plans	plan	NOUN
ftr-450	1768	11	has	have	VERB
ftr-450	1768	12	not	not	PART
ftr-450	1768	13	2000	2000	NUM
ftr-450	1768	14	]	]	PUNCT
ftr-450	1768	15	rethinking	rethink	VERB
ftr-450	1768	16	the	the	DET
ftr-450	1768	17	risk	risk	NOUN
ftr-450	1768	18	of	of	ADP
ftr-450	1768	19	defined	define	VERB
ftr-450	1768	20	contribution	contribution	NOUN
ftr-450	1768	21	plans	plan	VERB
ftr-450	1768	22	683	683	NUM
ftr-450	1768	23	an	an	DET
ftr-450	1768	24	analysis	analysis	NOUN
ftr-450	1768	25	of	of	ADP
ftr-450	1768	26	current	current	ADJ
ftr-450	1768	27	establishment	establishment	NOUN
ftr-450	1768	28	trends	trend	NOUN
ftr-450	1768	29	reveals	reveal	VERB
ftr-450	1768	30	that	that	SCONJ
ftr-450	1768	31	numerous	numerous	ADJ
ftr-450	1768	32	other	other	ADJ
ftr-450	1768	33	factors	factor	NOUN
ftr-450	1768	34	are	be	AUX
ftr-450	1768	35	responsible	responsible	ADJ
ftr-450	1768	36	for	for	ADP
ftr-450	1768	37	the	the	DET
ftr-450	1768	38	shift	shift	NOUN
ftr-450	1768	39	from	from	ADP
ftr-450	1768	40	defined	define	VERB
ftr-450	1768	41	benefit	benefit	NOUN
ftr-450	1768	42	plans	plan	NOUN
ftr-450	1768	43	to	to	PART
ftr-450	1768	44	defined	define	VERB
ftr-450	1768	45	contribution	contribution	NOUN
ftr-450	1768	46	plans.342	plans.342	ADJ
ftr-450	1768	47	business	business	NOUN
ftr-450	1768	48	considerations	consideration	NOUN
ftr-450	1768	49	unrelated	unrelated	ADJ
ftr-450	1768	50	to	to	ADP
ftr-450	1768	51	pension	pension	NOUN
ftr-450	1768	52	plans	plan	NOUN
ftr-450	1768	53	are	be	AUX
ftr-450	1768	54	also	also	ADV
ftr-450	1768	55	responsible	responsible	ADJ
ftr-450	1768	56	for	for	ADP
ftr-450	1768	57	an	an	DET
ftr-450	1768	58	increase	increase	NOUN
ftr-450	1768	59	in	in	ADP
ftr-450	1768	60	the	the	DET
ftr-450	1768	61	number	number	NOUN
ftr-450	1768	62	of	of	ADP
ftr-450	1768	63	defined	define	VERB
ftr-450	1768	64	contribution	contribution	NOUN
ftr-450	1768	65	plans	plan	NOUN
ftr-450	1768	66	.	.	PUNCT
ftr-450	1769	1	the	the	DET
ftr-450	1769	2	introduction	introduction	NOUN
ftr-450	1769	3	of	of	ADP
ftr-450	1769	4	401(k	401(k	PROPN
ftr-450	1769	5	)	)	PUNCT
ftr-450	1769	6	plans	plan	NOUN
ftr-450	1769	7	,	,	PUNCT
ftr-450	1769	8	and	and	CCONJ
ftr-450	1769	9	greater	great	ADJ
ftr-450	1769	10	portability	portability	NOUN
ftr-450	1769	11	of	of	ADP
ftr-450	1769	12	defined	define	VERB
ftr-450	1769	13	contribution	contribution	NOUN
ftr-450	1769	14	plans	plan	NOUN
ftr-450	1769	15	have	have	AUX
ftr-450	1769	16	also	also	ADV
ftr-450	1769	17	adversely	adversely	ADV
ftr-450	1769	18	affected	affect	VERB
ftr-450	1769	19	the	the	DET
ftr-450	1769	20	establishment	establishment	NOUN
ftr-450	1769	21	of	of	ADP
ftr-450	1769	22	defined	define	VERB
ftr-450	1769	23	benefit	benefit	NOUN
ftr-450	1769	24	pension	pension	NOUN
ftr-450	1769	25	plans.343	plans.343	NOUN
ftr-450	1769	26	even	even	ADV
ftr-450	1769	27	if	if	SCONJ
ftr-450	1769	28	government	government	NOUN
ftr-450	1769	29	regulation	regulation	NOUN
ftr-450	1769	30	affecting	affect	VERB
ftr-450	1769	31	defined	define	VERB
ftr-450	1769	32	benefit	benefit	NOUN
ftr-450	1769	33	plans	plan	NOUN
ftr-450	1769	34	has	have	AUX
ftr-450	1769	35	been	be	AUX
ftr-450	1769	36	more	more	ADV
ftr-450	1769	37	frequent	frequent	ADJ
ftr-450	1769	38	than	than	ADP
ftr-450	1769	39	that	that	PRON
ftr-450	1769	40	affecting	affect	VERB
ftr-450	1769	41	defined	define	VERB
ftr-450	1769	42	contribution	contribution	NOUN
ftr-450	1769	43	plans	plan	NOUN
ftr-450	1769	44	,	,	PUNCT
ftr-450	1769	45	the	the	DET
ftr-450	1769	46	number	number	NOUN
ftr-450	1769	47	of	of	ADP
ftr-450	1769	48	changes	change	NOUN
ftr-450	1769	49	does	do	AUX
ftr-450	1769	50	not	not	PART
ftr-450	1769	51	necessarily	necessarily	ADV
ftr-450	1769	52	indicate	indicate	VERB
ftr-450	1769	53	the	the	DET
ftr-450	1769	54	significance	significance	NOUN
ftr-450	1769	55	of	of	ADP
ftr-450	1769	56	those	those	DET
ftr-450	1769	57	changes	change	NOUN
ftr-450	1769	58	.	.	PUNCT
ftr-450	1770	1	for	for	ADP
ftr-450	1770	2	example	example	NOUN
ftr-450	1770	3	,	,	PUNCT
ftr-450	1770	4	while	while	SCONJ
ftr-450	1770	5	adjustments	adjustment	NOUN
ftr-450	1770	6	to	to	ADP
ftr-450	1770	7	the	the	DET
ftr-450	1770	8	pbgc	pbgc	PROPN
ftr-450	1770	9	premium	premium	NOUN
ftr-450	1770	10	have	have	AUX
ftr-450	1770	11	been	be	AUX
ftr-450	1770	12	numerous	numerous	ADJ
ftr-450	1770	13	,	,	PUNCT
ftr-450	1770	14	the	the	DET
ftr-450	1770	15	premium	premium	NOUN
ftr-450	1770	16	,	,	PUNCT
ftr-450	1770	17	per	per	ADP
ftr-450	1770	18	employee	employee	NOUN
ftr-450	1770	19	,	,	PUNCT
ftr-450	1770	20	has	have	AUX
ftr-450	1770	21	remained	remain	VERB
ftr-450	1770	22	relatively	relatively	ADV
ftr-450	1770	23	level	level	NOUN
ftr-450	1770	24	over	over	ADP
ftr-450	1770	25	the	the	DET
ftr-450	1770	26	past	past	ADJ
ftr-450	1770	27	twenty	twenty	NUM
ftr-450	1770	28	years.344	years.344	NOUN
ftr-450	1770	29	a	a	DET
ftr-450	1770	30	nominal	nominal	ADJ
ftr-450	1770	31	premium	premium	NOUN
ftr-450	1770	32	increase	increase	NOUN
ftr-450	1770	33	per	per	ADP
ftr-450	1770	34	participant	participant	NOUN
ftr-450	1770	35	is	be	AUX
ftr-450	1770	36	probably	probably	ADV
ftr-450	1770	37	too	too	ADV
ftr-450	1770	38	small	small	ADJ
ftr-450	1770	39	to	to	PART
ftr-450	1770	40	make	make	VERB
ftr-450	1770	41	a	a	DET
ftr-450	1770	42	significant	significant	ADJ
ftr-450	1770	43	difference	difference	NOUN
ftr-450	1770	44	in	in	ADP
ftr-450	1770	45	the	the	DET
ftr-450	1770	46	employer	employer	NOUN
ftr-450	1771	1	=	=	NOUN
ftr-450	1771	2	s	s	PART
ftr-450	1771	3	selection	selection	NOUN
ftr-450	1771	4	of	of	ADP
ftr-450	1771	5	a	a	DET
ftr-450	1771	6	plan.345	plan.345	NOUN
ftr-450	1771	7	similarly	similarly	ADV
ftr-450	1771	8	,	,	PUNCT
ftr-450	1771	9	it	it	PRON
ftr-450	1771	10	is	be	AUX
ftr-450	1771	11	unlikely	unlikely	ADJ
ftr-450	1771	12	that	that	SCONJ
ftr-450	1771	13	the	the	DET
ftr-450	1771	14	introduction	introduction	NOUN
ftr-450	1771	15	of	of	ADP
ftr-450	1771	16	a	a	DET
ftr-450	1771	17	relatively	relatively	ADV
ftr-450	1771	18	low	low	ADJ
ftr-450	1771	19	premium	premium	NOUN
ftr-450	1771	20	for	for	ADP
ftr-450	1771	21	defined	define	VERB
ftr-450	1771	22	contribution	contribution	NOUN
ftr-450	1771	23	plans	plan	NOUN
ftr-450	1771	24	,	,	PUNCT
ftr-450	1771	25	or	or	CCONJ
ftr-450	1771	26	more	more	ADV
ftr-450	1771	27	stringent	stringent	ADJ
ftr-450	1771	28	fiduciary	fiduciary	ADJ
ftr-450	1771	29	rules	rule	NOUN
ftr-450	1771	30	in	in	ADP
ftr-450	1771	31	participant	participant	ADJ
ftr-450	1771	32	directed	direct	VERB
ftr-450	1771	33	plans	plan	NOUN
ftr-450	1771	34	,	,	PUNCT
ftr-450	1771	35	would	would	AUX
ftr-450	1771	36	affect	affect	VERB
ftr-450	1771	37	the	the	DET
ftr-450	1771	38	establishment	establishment	NOUN
ftr-450	1771	39	of	of	ADP
ftr-450	1771	40	these	these	DET
ftr-450	1771	41	plans	plan	NOUN
ftr-450	1771	42	.	.	PUNCT
ftr-450	1772	1	this	this	PRON
ftr-450	1772	2	is	be	AUX
ftr-450	1772	3	true	true	ADJ
ftr-450	1772	4	especially	especially	ADV
ftr-450	1772	5	since	since	SCONJ
ftr-450	1772	6	other	other	ADJ
ftr-450	1772	7	government	government	NOUN
ftr-450	1772	8	regulations	regulation	NOUN
ftr-450	1772	9	continue	continue	VERB
ftr-450	1772	10	to	to	PART
ftr-450	1772	11	place	place	VERB
ftr-450	1772	12	relatively	relatively	ADV
ftr-450	1772	13	smaller	small	ADJ
ftr-450	1772	14	burdens	burden	NOUN
ftr-450	1772	15	on	on	ADP
ftr-450	1772	16	defined	define	VERB
ftr-450	1772	17	contribution	contribution	NOUN
ftr-450	1772	18	plans	plan	NOUN
ftr-450	1772	19	than	than	SCONJ
ftr-450	1772	20	on	on	ADP
ftr-450	1772	21	defined	define	VERB
ftr-450	1772	22	benefit	benefit	NOUN
ftr-450	1772	23	plans.346	plans.346	VERB
ftr-450	1772	24	a	a	DET
ftr-450	1772	25	1990	1990	NUM
ftr-450	1772	26	pbgc	pbgc	PROPN
ftr-450	1772	27	study	study	NOUN
ftr-450	1772	28	supports	support	VERB
ftr-450	1772	29	the	the	DET
ftr-450	1772	30	conclusion	conclusion	NOUN
ftr-450	1772	31	that	that	SCONJ
ftr-450	1772	32	the	the	DET
ftr-450	1772	33	movement	movement	NOUN
ftr-450	1772	34	toward	toward	ADP
ftr-450	1772	35	defined	define	VERB
ftr-450	1772	36	contribution	contribution	NOUN
ftr-450	1772	37	plans	plan	NOUN
ftr-450	1772	38	is	be	AUX
ftr-450	1772	39	not	not	PART
ftr-450	1772	40	solely	solely	ADV
ftr-450	1772	41	in	in	ADP
ftr-450	1772	42	response	response	NOUN
ftr-450	1772	43	to	to	ADP
ftr-450	1772	44	increased	increase	VERB
ftr-450	1772	45	government	government	NOUN
ftr-450	1772	46	regulation	regulation	NOUN
ftr-450	1772	47	of	of	ADP
ftr-450	1772	48	defined	define	VERB
ftr-450	1772	49	benefit	benefit	NOUN
ftr-450	1772	50	plans	plan	NOUN
ftr-450	1772	51	or	or	CCONJ
ftr-450	1772	52	additional	additional	ADJ
ftr-450	1772	53	plan	plan	NOUN
ftr-450	1772	54	costs.347	costs.347	ADJ
ftr-450	1772	55	rather	rather	ADV
ftr-450	1772	56	,	,	PUNCT
ftr-450	1772	57	the	the	DET
ftr-450	1772	58	results	result	NOUN
ftr-450	1772	59	of	of	ADP
ftr-450	1772	60	the	the	DET
ftr-450	1772	61	study	study	NOUN
ftr-450	1772	62	indicate	indicate	VERB
ftr-450	1772	63	that	that	SCONJ
ftr-450	1772	64	the	the	DET
ftr-450	1772	65	primary	primary	ADJ
ftr-450	1772	66	cause	cause	NOUN
ftr-450	1772	67	of	of	ADP
ftr-450	1772	68	the	the	DET
ftr-450	1772	69	recent	recent	ADJ
ftr-450	1772	70	decline	decline	NOUN
ftr-450	1772	71	in	in	ADP
ftr-450	1772	72	participation	participation	NOUN
ftr-450	1772	73	in	in	ADP
ftr-450	1772	74	defined	define	VERB
ftr-450	1772	75	benefit	benefit	NOUN
ftr-450	1772	76	plans	plan	NOUN
ftr-450	1772	77	was	be	AUX
ftr-450	1772	78	a	a	DET
ftr-450	1772	79	structural	structural	ADJ
ftr-450	1772	80	shift	shift	NOUN
ftr-450	1772	81	in	in	ADP
ftr-450	1772	82	the	the	DET
ftr-450	1772	83	economy	economy	NOUN
ftr-450	1772	84	rather	rather	ADV
ftr-450	1772	85	than	than	ADP
ftr-450	1772	86	conscious	conscious	ADJ
ftr-450	1772	87	decisions	decision	NOUN
ftr-450	1772	88	made	make	VERB
ftr-450	1772	89	by	by	ADP
ftr-450	1772	90	plan	plan	NOUN
ftr-450	1772	91	sponsors	sponsor	NOUN
ftr-450	1772	92	and	and	CCONJ
ftr-450	1772	93	only	only	ADV
ftr-450	1772	94	been	be	AUX
ftr-450	1772	95	less	less	ADV
ftr-450	1772	96	burdensome	burdensome	ADJ
ftr-450	1772	97	but	but	CCONJ
ftr-450	1772	98	has	have	AUX
ftr-450	1772	99	even	even	ADV
ftr-450	1772	100	relaxed	relax	VERB
ftr-450	1772	101	existing	exist	VERB
ftr-450	1772	102	restrictions	restriction	NOUN
ftr-450	1772	103	.	.	PUNCT
ftr-450	1773	1	i	i	PRON
ftr-450	1773	2	d.	d.	PROPN
ftr-450	1773	3	for	for	ADP
ftr-450	1773	4	example	example	NOUN
ftr-450	1773	5	,	,	PUNCT
ftr-450	1773	6	shortly	shortly	ADV
ftr-450	1773	7	after	after	SCONJ
ftr-450	1773	8	congress	congress	PROPN
ftr-450	1773	9	increased	increase	VERB
ftr-450	1773	10	the	the	DET
ftr-450	1773	11	pbgc	pbgc	PROPN
ftr-450	1773	12	premiums	premium	NOUN
ftr-450	1773	13	paid	pay	VERB
ftr-450	1773	14	by	by	ADP
ftr-450	1773	15	defined	define	VERB
ftr-450	1773	16	benefit	benefit	NOUN
ftr-450	1773	17	plan	plan	NOUN
ftr-450	1773	18	sponsors	sponsor	NOUN
ftr-450	1773	19	in	in	ADP
ftr-450	1773	20	1977	1977	NUM
ftr-450	1773	21	,	,	PUNCT
ftr-450	1773	22	the	the	DET
ftr-450	1773	23	attractiveness	attractiveness	NOUN
ftr-450	1773	24	of	of	ADP
ftr-450	1773	25	defined	define	VERB
ftr-450	1773	26	contribution	contribution	NOUN
ftr-450	1773	27	plans	plan	NOUN
ftr-450	1773	28	increased	increase	VERB
ftr-450	1773	29	by	by	ADP
ftr-450	1773	30	introducing	introduce	VERB
ftr-450	1773	31	401(k	401(k	NOUN
ftr-450	1773	32	)	)	PUNCT
ftr-450	1773	33	arrangements	arrangement	NOUN
ftr-450	1773	34	making	make	VERB
ftr-450	1773	35	employee	employee	NOUN
ftr-450	1773	36	contributions	contribution	NOUN
ftr-450	1773	37	tax	tax	NOUN
ftr-450	1773	38	deductible	deductible	ADJ
ftr-450	1773	39	for	for	ADP
ftr-450	1773	40	the	the	DET
ftr-450	1773	41	first	first	ADJ
ftr-450	1773	42	time	time	NOUN
ftr-450	1773	43	.	.	PUNCT
ftr-450	1774	1	the	the	DET
ftr-450	1774	2	premiums	premium	NOUN
ftr-450	1774	3	were	be	AUX
ftr-450	1774	4	raised	raise	VERB
ftr-450	1774	5	again	again	ADV
ftr-450	1774	6	in	in	ADP
ftr-450	1774	7	1986	1986	NUM
ftr-450	1774	8	and	and	CCONJ
ftr-450	1774	9	then	then	ADV
ftr-450	1774	10	again	again	ADV
ftr-450	1774	11	in	in	ADP
ftr-450	1774	12	1990	1990	NUM
ftr-450	1774	13	.	.	PUNCT
ftr-450	1775	1	i	i	PRON
ftr-450	1775	2	d.	d.	PROPN
ftr-450	1775	3	342	342	NUM
ftr-450	1775	4	.	.	PUNCT
ftr-450	1776	1	i	i	PRON
ftr-450	1776	2	d.	d.	PROPN
ftr-450	1776	3	343	343	NUM
ftr-450	1776	4	.	.	PUNCT
ftr-450	1777	1	because	because	SCONJ
ftr-450	1777	2	the	the	DET
ftr-450	1777	3	net	net	ADJ
ftr-450	1777	4	increase	increase	NOUN
ftr-450	1777	5	in	in	ADP
ftr-450	1777	6	defined	define	VERB
ftr-450	1777	7	contribution	contribution	NOUN
ftr-450	1777	8	plans	plan	NOUN
ftr-450	1777	9	is	be	AUX
ftr-450	1777	10	far	far	ADV
ftr-450	1777	11	greater	great	ADJ
ftr-450	1777	12	than	than	ADP
ftr-450	1777	13	the	the	DET
ftr-450	1777	14	net	net	ADJ
ftr-450	1777	15	decrease	decrease	NOUN
ftr-450	1777	16	in	in	ADP
ftr-450	1777	17	defined	define	VERB
ftr-450	1777	18	benefit	benefit	NOUN
ftr-450	1777	19	plans	plan	NOUN
ftr-450	1777	20	,	,	PUNCT
ftr-450	1777	21	it	it	PRON
ftr-450	1777	22	is	be	AUX
ftr-450	1777	23	reasonable	reasonable	ADJ
ftr-450	1777	24	to	to	PART
ftr-450	1777	25	conclude	conclude	VERB
ftr-450	1777	26	that	that	SCONJ
ftr-450	1777	27	many	many	ADJ
ftr-450	1777	28	workers	worker	NOUN
ftr-450	1777	29	,	,	PUNCT
ftr-450	1777	30	particularly	particularly	ADV
ftr-450	1777	31	those	those	PRON
ftr-450	1777	32	in	in	ADP
ftr-450	1777	33	small	small	ADJ
ftr-450	1777	34	firms	firm	NOUN
ftr-450	1777	35	,	,	PUNCT
ftr-450	1777	36	who	who	PRON
ftr-450	1777	37	currently	currently	ADV
ftr-450	1777	38	have	have	AUX
ftr-450	1777	39	defined	define	VERB
ftr-450	1777	40	contribution	contribution	NOUN
ftr-450	1777	41	plans	plan	NOUN
ftr-450	1777	42	,	,	PUNCT
ftr-450	1777	43	previously	previously	ADV
ftr-450	1777	44	would	would	AUX
ftr-450	1777	45	have	have	AUX
ftr-450	1777	46	had	have	VERB
ftr-450	1777	47	no	no	DET
ftr-450	1777	48	plans	plan	NOUN
ftr-450	1777	49	at	at	ADV
ftr-450	1777	50	all	all	ADV
ftr-450	1777	51	rather	rather	ADV
ftr-450	1777	52	than	than	ADP
ftr-450	1777	53	traditional	traditional	ADJ
ftr-450	1777	54	defined	define	VERB
ftr-450	1777	55	benefit	benefit	NOUN
ftr-450	1777	56	plans	plan	NOUN
ftr-450	1777	57	.	.	PUNCT
ftr-450	1778	1	paul	paul	PROPN
ftr-450	1778	2	yakoboski	yakoboski	PROPN
ftr-450	1778	3	&	&	CCONJ
ftr-450	1778	4	celia	celia	PROPN
ftr-450	1778	5	silverman	silverman	PROPN
ftr-450	1778	6	,	,	PUNCT
ftr-450	1778	7	baby	baby	NOUN
ftr-450	1778	8	boomers	boomer	NOUN
ftr-450	1778	9	in	in	ADP
ftr-450	1778	10	retirement	retirement	NOUN
ftr-450	1778	11	:	:	PUNCT
ftr-450	1778	12	what	what	PRON
ftr-450	1778	13	are	be	AUX
ftr-450	1778	14	their	their	PRON
ftr-450	1778	15	prospects	prospect	NOUN
ftr-450	1778	16	?	?	PUNCT
ftr-450	1778	17	,	,	PUNCT
ftr-450	1778	18	in	in	ADP
ftr-450	1778	19	retirement	retirement	NOUN
ftr-450	1778	20	in	in	ADP
ftr-450	1778	21	the	the	DET
ftr-450	1778	22	21st	21st	ADJ
ftr-450	1778	23	century	century	NOUN
ftr-450	1778	24	:	:	PUNCT
ftr-450	1778	25	ready	ready	ADJ
ftr-450	1778	26	or	or	CCONJ
ftr-450	1778	27	not	not	PART
ftr-450	1778	28	13.33	13.33	NUM
ftr-450	1778	29	(	(	PUNCT
ftr-450	1778	30	dallas	dallas	PROPN
ftr-450	1778	31	l.	l.	PROPN
ftr-450	1778	32	salisbury	salisbury	PROPN
ftr-450	1778	33	&	&	CCONJ
ftr-450	1778	34	nora	nora	PROPN
ftr-450	1778	35	super	super	PROPN
ftr-450	1778	36	jones	jones	PROPN
ftr-450	1778	37	eds	eds	PROPN
ftr-450	1778	38	.	.	PROPN
ftr-450	1778	39	,	,	PUNCT
ftr-450	1778	40	1994	1994	NUM
ftr-450	1778	41	)	)	PUNCT
ftr-450	1778	42	.	.	PUNCT
ftr-450	1779	1	344	344	NUM
ftr-450	1779	2	.	.	PUNCT
ftr-450	1780	1	the	the	DET
ftr-450	1780	2	premium	premium	NOUN
ftr-450	1780	3	increase	increase	NOUN
ftr-450	1780	4	is	be	AUX
ftr-450	1780	5	relatively	relatively	ADV
ftr-450	1780	6	small	small	ADJ
ftr-450	1780	7	if	if	SCONJ
ftr-450	1780	8	the	the	DET
ftr-450	1780	9	amounts	amount	NOUN
ftr-450	1780	10	are	be	AUX
ftr-450	1780	11	adjusted	adjust	VERB
ftr-450	1780	12	for	for	ADP
ftr-450	1780	13	inflation	inflation	NOUN
ftr-450	1780	14	.	.	PUNCT
ftr-450	1781	1	345	345	NUM
ftr-450	1781	2	.	.	PUNCT
ftr-450	1782	1	see	see	VERB
ftr-450	1782	2	halperin	halperin	NOUN
ftr-450	1782	3	,	,	PUNCT
ftr-450	1782	4	supra	supra	PROPN
ftr-450	1782	5	note	note	PROPN
ftr-450	1782	6	8	8	NUM
ftr-450	1782	7	,	,	PUNCT
ftr-450	1782	8	at	at	ADP
ftr-450	1782	9	160	160	NUM
ftr-450	1782	10	-	-	SYM
ftr-450	1782	11	61	61	NUM
ftr-450	1782	12	.	.	PUNCT
ftr-450	1782	13	346	346	NUM
ftr-450	1782	14	.	.	PUNCT
ftr-450	1783	1	see	see	VERB
ftr-450	1783	2	generally	generally	ADV
ftr-450	1783	3	,	,	PUNCT
ftr-450	1783	4	pbgc	pbgc	PROPN
ftr-450	1783	5	study	study	VERB
ftr-450	1783	6	,	,	PUNCT
ftr-450	1783	7	consultants	consultant	NOUN
ftr-450	1783	8	concur	concur	VERB
ftr-450	1783	9	,	,	PUNCT
ftr-450	1783	10	plans	plan	NOUN
ftr-450	1783	11	will	will	AUX
ftr-450	1783	12	not	not	PART
ftr-450	1783	13	vanish	vanish	VERB
ftr-450	1783	14	in	in	ADP
ftr-450	1783	15	future	future	ADJ
ftr-450	1783	16	,	,	PUNCT
ftr-450	1783	17	vol	vol	NOUN
ftr-450	1783	18	.	.	PROPN
ftr-450	1784	1	17	17	NUM
ftr-450	1784	2	,	,	PUNCT
ftr-450	1784	3	no	no	INTJ
ftr-450	1784	4	.	.	NOUN
ftr-450	1784	5	52	52	NUM
ftr-450	1784	6	pens	pen	NOUN
ftr-450	1784	7	.	.	PUNCT
ftr-450	1784	8	&	&	CCONJ
ftr-450	1784	9	ben	ben	PROPN
ftr-450	1784	10	.	.	PROPN
ftr-450	1785	1	rep	rep	PROPN
ftr-450	1785	2	.	.	PROPN
ftr-450	1785	3	(	(	PUNCT
ftr-450	1785	4	bna	bna	PROPN
ftr-450	1785	5	)	)	PUNCT
ftr-450	1785	6	2103	2103	NUM
ftr-450	1785	7	(	(	PUNCT
ftr-450	1785	8	dec	dec	PROPN
ftr-450	1785	9	.	.	PROPN
ftr-450	1785	10	24	24	NUM
ftr-450	1785	11	,	,	PUNCT
ftr-450	1785	12	1990	1990	NUM
ftr-450	1785	13	)	)	PUNCT
ftr-450	1785	14	.	.	PUNCT
ftr-450	1786	1	347	347	NUM
ftr-450	1786	2	.	.	PUNCT
ftr-450	1786	3	pbgc	pbgc	PROPN
ftr-450	1787	1	studies	study	NOUN
ftr-450	1787	2	show	show	VERB
ftr-450	1787	3	that	that	SCONJ
ftr-450	1787	4	the	the	DET
ftr-450	1787	5	shift	shift	NOUN
ftr-450	1787	6	of	of	ADP
ftr-450	1787	7	smaller	small	ADJ
ftr-450	1787	8	plans	plan	NOUN
ftr-450	1787	9	toward	toward	ADP
ftr-450	1787	10	defined	define	VERB
ftr-450	1787	11	contribution	contribution	NOUN
ftr-450	1787	12	plans	plan	NOUN
ftr-450	1787	13	is	be	AUX
ftr-450	1787	14	offset	offset	VERB
ftr-450	1787	15	by	by	ADP
ftr-450	1787	16	the	the	DET
ftr-450	1787	17	slight	slight	ADJ
ftr-450	1787	18	shift	shift	NOUN
ftr-450	1787	19	of	of	ADP
ftr-450	1787	20	larger	large	ADJ
ftr-450	1787	21	plans	plan	NOUN
ftr-450	1787	22	toward	toward	ADP
ftr-450	1787	23	defined	define	VERB
ftr-450	1787	24	benefit	benefit	NOUN
ftr-450	1787	25	plans	plan	NOUN
ftr-450	1787	26	.	.	PUNCT
ftr-450	1788	1	i	i	PRON
ftr-450	1788	2	d.	d.	PROPN
ftr-450	1788	3	684	684	NUM
ftr-450	1789	1	florida	florida	PROPN
ftr-450	1789	2	tax	tax	NOUN
ftr-450	1789	3	review	review	NOUN
ftr-450	1789	4	[	[	X
ftr-450	1789	5	vol	vol	NOUN
ftr-450	1789	6	.	.	PUNCT
ftr-450	1789	7	4:9	4:9	NUM
ftr-450	1790	1	employees.348	employees.348	ADJ
ftr-450	1790	2	small	small	ADJ
ftr-450	1790	3	businesses	business	NOUN
ftr-450	1790	4	typically	typically	ADV
ftr-450	1790	5	prefer	prefer	VERB
ftr-450	1790	6	defined	define	VERB
ftr-450	1790	7	contribution	contribution	NOUN
ftr-450	1790	8	plans	plan	NOUN
ftr-450	1790	9	;	;	PUNCT
ftr-450	1790	10	while	while	SCONJ
ftr-450	1790	11	large	large	ADJ
ftr-450	1790	12	,	,	PUNCT
ftr-450	1790	13	unionized	unionized	ADJ
ftr-450	1790	14	,	,	PUNCT
ftr-450	1790	15	manufacturing	manufacturing	NOUN
ftr-450	1790	16	companies	company	NOUN
ftr-450	1790	17	traditionally	traditionally	ADV
ftr-450	1790	18	favor	favor	VERB
ftr-450	1790	19	defined	define	VERB
ftr-450	1790	20	benefit	benefit	NOUN
ftr-450	1790	21	plans.349	plans.349	NOUN
ftr-450	1790	22	since	since	SCONJ
ftr-450	1790	23	most	most	ADJ
ftr-450	1790	24	of	of	ADP
ftr-450	1790	25	the	the	DET
ftr-450	1790	26	recent	recent	ADJ
ftr-450	1790	27	growth	growth	NOUN
ftr-450	1790	28	in	in	ADP
ftr-450	1790	29	american	american	ADJ
ftr-450	1790	30	industries	industry	NOUN
ftr-450	1790	31	has	have	AUX
ftr-450	1790	32	occurred	occur	VERB
ftr-450	1790	33	in	in	ADP
ftr-450	1790	34	the	the	DET
ftr-450	1790	35	service	service	NOUN
ftr-450	1790	36	and	and	CCONJ
ftr-450	1790	37	high	high	ADJ
ftr-450	1790	38	technology	technology	NOUN
ftr-450	1790	39	area	area	NOUN
ftr-450	1790	40	,	,	PUNCT
ftr-450	1790	41	more	more	ADV
ftr-450	1790	42	defined	define	VERB
ftr-450	1790	43	contribution	contribution	NOUN
ftr-450	1790	44	plans	plan	NOUN
ftr-450	1790	45	have	have	AUX
ftr-450	1790	46	been	be	AUX
ftr-450	1790	47	established.350	established.350	PROPN
ftr-450	1790	48	348	348	NUM
ftr-450	1790	49	.	.	PUNCT
ftr-450	1791	1	see	see	VERB
ftr-450	1791	2	i	i	PRON
ftr-450	1791	3	d.	d.	PROPN
ftr-450	1791	4	;	;	PUNCT
ftr-450	1791	5	see	see	VERB
ftr-450	1791	6	also	also	ADV
ftr-450	1791	7	mark	mark	PROPN
ftr-450	1791	8	daniels	daniels	PROPN
ftr-450	1791	9	,	,	PUNCT
ftr-450	1791	10	pensions	pension	NOUN
ftr-450	1791	11	in	in	ADP
ftr-450	1791	12	peril	peril	NOUN
ftr-450	1791	13	:	:	PUNCT
ftr-450	1791	14	single	single	ADJ
ftr-450	1791	15	employer	employer	NOUN
ftr-450	1791	16	pension	pension	NOUN
ftr-450	1791	17	plan	plan	NOUN
ftr-450	1791	18	terminations	termination	NOUN
ftr-450	1791	19	in	in	ADP
ftr-450	1791	20	the	the	DET
ftr-450	1791	21	context	context	NOUN
ftr-450	1791	22	of	of	ADP
ftr-450	1791	23	corporate	corporate	ADJ
ftr-450	1791	24	bankruptcies	bankruptcy	NOUN
ftr-450	1791	25	,	,	PUNCT
ftr-450	1791	26	9	9	NUM
ftr-450	1791	27	hofstra	hofstra	PROPN
ftr-450	1791	28	lab	lab	PROPN
ftr-450	1791	29	.	.	PUNCT
ftr-450	1792	1	l.j	l.j	PROPN
ftr-450	1792	2	.	.	PROPN
ftr-450	1792	3	25	25	NUM
ftr-450	1792	4	,	,	PUNCT
ftr-450	1792	5	27	27	NUM
ftr-450	1792	6	-	-	SYM
ftr-450	1792	7	29	29	NUM
ftr-450	1792	8	(	(	PUNCT
ftr-450	1792	9	1991	1991	NUM
ftr-450	1792	10	)	)	PUNCT
ftr-450	1792	11	.	.	PUNCT
ftr-450	1793	1	349	349	NUM
ftr-450	1793	2	.	.	PUNCT
ftr-450	1794	1	see	see	VERB
ftr-450	1794	2	canan	canan	PROPN
ftr-450	1794	3	,	,	PUNCT
ftr-450	1794	4	supra	supra	PROPN
ftr-450	1794	5	note	note	PROPN
ftr-450	1794	6	30	30	NUM
ftr-450	1794	7	,	,	PUNCT
ftr-450	1794	8	at	at	ADP
ftr-450	1794	9	211	211	NUM
ftr-450	1794	10	-	-	SYM
ftr-450	1794	11	13	13	NUM
ftr-450	1794	12	.	.	PUNCT
ftr-450	1795	1	350	350	NUM
ftr-450	1795	2	.	.	PUNCT
ftr-450	1796	1	see	see	VERB
ftr-450	1796	2	keville	keville	PROPN
ftr-450	1796	3	,	,	PUNCT
ftr-450	1796	4	supra	supra	PROPN
ftr-450	1796	5	note	note	NOUN
ftr-450	1796	6	4	4	NUM
ftr-450	1796	7	,	,	PUNCT
ftr-450	1796	8	at	at	ADP
ftr-450	1796	9	541	541	NUM
ftr-450	1796	10	-	-	SYM
ftr-450	1796	11	42	42	NUM
ftr-450	1796	12	.	.	PUNCT