id	sid	tid	token	lemma	pos
iiclr-17569	1	1	pension	pension	NOUN
iiclr-17569	1	2	protection	protection	NOUN
iiclr-17569	1	3	a	a	DET
iiclr-17569	1	4	comparative	comparative	ADJ
iiclr-17569	1	5	analysis	analysis	NOUN
iiclr-17569	1	6	of	of	ADP
iiclr-17569	1	7	pension	pension	NOUN
iiclr-17569	1	8	reform	reform	NOUN
iiclr-17569	1	9	in	in	ADP
iiclr-17569	1	10	the	the	DET
iiclr-17569	1	11	united	united	PROPN
iiclr-17569	1	12	states	states	PROPN
iiclr-17569	1	13	and	and	CCONJ
iiclr-17569	1	14	the	the	DET
iiclr-17569	1	15	united	united	PROPN
iiclr-17569	1	16	kingdom	kingdom	PROPN
iiclr-17569	1	17	pension	pension	NOUN
iiclr-17569	1	18	protection	protection	NOUN
iiclr-17569	1	19	?	?	PUNCT
iiclr-17569	2	1	a	a	DET
iiclr-17569	2	2	comparative	comparative	ADJ
iiclr-17569	2	3	analysis	analysis	NOUN
iiclr-17569	2	4	of	of	ADP
iiclr-17569	2	5	pension	pension	NOUN
iiclr-17569	2	6	reform	reform	NOUN
iiclr-17569	2	7	in	in	ADP
iiclr-17569	2	8	the	the	DET
iiclr-17569	2	9	united	united	PROPN
iiclr-17569	2	10	states	states	PROPN
iiclr-17569	2	11	and	and	CCONJ
iiclr-17569	2	12	the	the	DET
iiclr-17569	2	13	united	united	PROPN
iiclr-17569	2	14	kingdom	kingdom	PROPN
iiclr-17569	2	15	sarah	sarah	PROPN
iiclr-17569	2	16	d.	d.	PROPN
iiclr-17569	2	17	burt	burt	PROPN
iiclr-17569	2	18	*	*	PROPN
iiclr-17569	2	19	i.	i.	PROPN
iiclr-17569	2	20	introduction	introduction	PROPN
iiclr-17569	2	21	captain	captain	PROPN
iiclr-17569	2	22	tim	tim	PROPN
iiclr-17569	2	23	baker	baker	PROPN
iiclr-17569	2	24	,	,	PUNCT
iiclr-17569	2	25	a	a	DET
iiclr-17569	2	26	pilot	pilot	NOUN
iiclr-17569	2	27	at	at	ADP
iiclr-17569	2	28	us	us	PROPN
iiclr-17569	2	29	airways	airways	PROPN
iiclr-17569	2	30	,	,	PUNCT
iiclr-17569	2	31	inc	inc	PROPN
iiclr-17569	2	32	.	.	PROPN
iiclr-17569	2	33	for	for	ADP
iiclr-17569	2	34	nineteen	nineteen	NUM
iiclr-17569	2	35	years	year	NOUN
iiclr-17569	2	36	,	,	PUNCT
iiclr-17569	2	37	was	be	AUX
iiclr-17569	2	38	promised	promise	VERB
iiclr-17569	2	39	a	a	DET
iiclr-17569	2	40	six	six	NUM
iiclr-17569	2	41	-	-	PUNCT
iiclr-17569	2	42	figure	figure	NOUN
iiclr-17569	2	43	retirement	retirement	NOUN
iiclr-17569	2	44	pension	pension	NOUN
iiclr-17569	2	45	annually	annually	ADV
iiclr-17569	2	46	by	by	ADP
iiclr-17569	2	47	his	his	PRON
iiclr-17569	2	48	employer	employer	NOUN
iiclr-17569	2	49	.	.	PUNCT
iiclr-17569	2	50	'	'	PUNCT
iiclr-17569	3	1	instead	instead	ADV
iiclr-17569	3	2	,	,	PUNCT
iiclr-17569	3	3	when	when	SCONJ
iiclr-17569	3	4	he	he	PRON
iiclr-17569	3	5	retires	retire	VERB
iiclr-17569	3	6	in	in	ADP
iiclr-17569	3	7	twelve	twelve	NUM
iiclr-17569	3	8	years	year	NOUN
iiclr-17569	3	9	,	,	PUNCT
iiclr-17569	3	10	he	he	PRON
iiclr-17569	3	11	is	be	AUX
iiclr-17569	3	12	going	go	VERB
iiclr-17569	3	13	to	to	PART
iiclr-17569	3	14	receive	receive	VERB
iiclr-17569	3	15	only	only	ADV
iiclr-17569	3	16	$	$	SYM
iiclr-17569	3	17	28,585	28,585	NUM
iiclr-17569	3	18	per	per	ADP
iiclr-17569	3	19	year	year	NOUN
iiclr-17569	3	20	in	in	ADP
iiclr-17569	3	21	pension	pension	NOUN
iiclr-17569	3	22	benefits	benefit	NOUN
iiclr-17569	3	23	,	,	PUNCT
iiclr-17569	3	24	plus	plus	CCONJ
iiclr-17569	3	25	any	any	DET
iiclr-17569	3	26	amount	amount	NOUN
iiclr-17569	3	27	he	he	PRON
iiclr-17569	3	28	can	can	AUX
iiclr-17569	3	29	save	save	VERB
iiclr-17569	3	30	through	through	ADP
iiclr-17569	3	31	his	his	PRON
iiclr-17569	3	32	employer	employer	NOUN
iiclr-17569	3	33	's	's	PART
iiclr-17569	3	34	401(k	401(k	PROPN
iiclr-17569	3	35	)	)	PUNCT
iiclr-17569	3	36	plan.2	plan.2	PROPN
iiclr-17569	3	37	financially	financially	ADV
iiclr-17569	3	38	troubled	trouble	VERB
iiclr-17569	3	39	us	us	PROPN
iiclr-17569	3	40	airways	airway	NOUN
iiclr-17569	3	41	turned	turn	VERB
iiclr-17569	3	42	their	their	PRON
iiclr-17569	3	43	pilot	pilot	NOUN
iiclr-17569	3	44	's	's	PART
iiclr-17569	3	45	pension	pension	NOUN
iiclr-17569	3	46	plan	plan	NOUN
iiclr-17569	3	47	,	,	PUNCT
iiclr-17569	3	48	which	which	PRON
iiclr-17569	3	49	was	be	AUX
iiclr-17569	3	50	a	a	DET
iiclr-17569	3	51	"	"	PUNCT
iiclr-17569	3	52	sinkhole	sinkhole	NOUN
iiclr-17569	3	53	of	of	ADP
iiclr-17569	3	54	unfunded	unfunded	ADJ
iiclr-17569	3	55	liabilities	liability	NOUN
iiclr-17569	3	56	,	,	PUNCT
iiclr-17569	3	57	"	"	PUNCT
iiclr-17569	3	58	over	over	ADP
iiclr-17569	3	59	to	to	ADP
iiclr-17569	3	60	the	the	DET
iiclr-17569	3	61	pension	pension	NOUN
iiclr-17569	3	62	benefit	benefit	NOUN
iiclr-17569	3	63	guaranty	guaranty	NOUN
iiclr-17569	3	64	corporation	corporation	NOUN
iiclr-17569	3	65	(	(	PUNCT
iiclr-17569	3	66	pbgc	pbgc	PROPN
iiclr-17569	3	67	)	)	PUNCT
iiclr-17569	3	68	to	to	PART
iiclr-17569	3	69	help	help	VERB
iiclr-17569	3	70	enable	enable	VERB
iiclr-17569	3	71	the	the	DET
iiclr-17569	3	72	company	company	NOUN
iiclr-17569	3	73	to	to	PART
iiclr-17569	3	74	emerge	emerge	VERB
iiclr-17569	3	75	from	from	ADP
iiclr-17569	3	76	bankruptcy	bankruptcy	NOUN
iiclr-17569	3	77	.	.	PUNCT
iiclr-17569	4	1	3	3	NUM
iiclr-17569	5	1	turning	turn	VERB
iiclr-17569	5	2	the	the	DET
iiclr-17569	5	3	pension	pension	NOUN
iiclr-17569	5	4	plan	plan	NOUN
iiclr-17569	5	5	over	over	ADP
iiclr-17569	5	6	to	to	ADP
iiclr-17569	5	7	the	the	DET
iiclr-17569	5	8	pbgc	pbgc	PROPN
iiclr-17569	5	9	means	mean	VERB
iiclr-17569	5	10	that	that	SCONJ
iiclr-17569	5	11	pilots	pilot	NOUN
iiclr-17569	5	12	will	will	AUX
iiclr-17569	5	13	collect	collect	VERB
iiclr-17569	5	14	significantly	significantly	ADV
iiclr-17569	5	15	less	less	ADJ
iiclr-17569	5	16	benefits	benefit	NOUN
iiclr-17569	5	17	than	than	SCONJ
iiclr-17569	5	18	they	they	PRON
iiclr-17569	5	19	were	be	AUX
iiclr-17569	5	20	promised	promise	VERB
iiclr-17569	5	21	by	by	ADP
iiclr-17569	5	22	the	the	DET
iiclr-17569	5	23	airline	airline	NOUN
iiclr-17569	5	24	:	:	PUNCT
iiclr-17569	5	25	some	some	PRON
iiclr-17569	5	26	will	will	AUX
iiclr-17569	5	27	collect	collect	VERB
iiclr-17569	5	28	"	"	PUNCT
iiclr-17569	5	29	less	less	ADJ
iiclr-17569	5	30	than	than	ADP
iiclr-17569	5	31	50	50	NUM
iiclr-17569	5	32	cents	cent	NOUN
iiclr-17569	5	33	on	on	ADP
iiclr-17569	5	34	the	the	DET
iiclr-17569	5	35	dollar	dollar	NOUN
iiclr-17569	5	36	.	.	PUNCT
iiclr-17569	6	1	"4	"4	ADJ
iiclr-17569	7	1	"	"	PUNCT
iiclr-17569	7	2	it	it	PRON
iiclr-17569	7	3	has	have	AUX
iiclr-17569	7	4	totally	totally	ADV
iiclr-17569	7	5	destroyed	destroy	VERB
iiclr-17569	7	6	my	my	PRON
iiclr-17569	7	7	life	life	NOUN
iiclr-17569	7	8	and	and	CCONJ
iiclr-17569	7	9	that	that	PRON
iiclr-17569	7	10	of	of	ADP
iiclr-17569	7	11	my	my	PRON
iiclr-17569	7	12	family	family	NOUN
iiclr-17569	7	13	and	and	CCONJ
iiclr-17569	7	14	we	we	PRON
iiclr-17569	7	15	might	might	AUX
iiclr-17569	7	16	even	even	ADV
iiclr-17569	7	17	have	have	VERB
iiclr-17569	7	18	to	to	PART
iiclr-17569	7	19	sell	sell	VERB
iiclr-17569	7	20	our	our	PRON
iiclr-17569	7	21	home	home	NOUN
iiclr-17569	7	22	to	to	PART
iiclr-17569	7	23	survive	survive	VERB
iiclr-17569	7	24	.	.	PUNCT
iiclr-17569	8	1	",5	",5	PROPN
iiclr-17569	8	2	englishman	englishman	NOUN
iiclr-17569	8	3	john	john	PROPN
iiclr-17569	8	4	benson	benson	PROPN
iiclr-17569	8	5	used	use	VERB
iiclr-17569	8	6	these	these	DET
iiclr-17569	8	7	words	word	NOUN
iiclr-17569	8	8	to	to	PART
iiclr-17569	8	9	describe	describe	VERB
iiclr-17569	8	10	the	the	DET
iiclr-17569	8	11	impact	impact	NOUN
iiclr-17569	8	12	the	the	DET
iiclr-17569	8	13	loss	loss	NOUN
iiclr-17569	8	14	of	of	ADP
iiclr-17569	8	15	his	his	PRON
iiclr-17569	8	16	pension	pension	NOUN
iiclr-17569	8	17	had	have	VERB
iiclr-17569	8	18	on	on	ADP
iiclr-17569	8	19	him.6	him.6	PROPN
iiclr-17569	8	20	john	john	PROPN
iiclr-17569	8	21	contributed	contribute	VERB
iiclr-17569	8	22	money	money	NOUN
iiclr-17569	8	23	to	to	ADP
iiclr-17569	8	24	his	his	PRON
iiclr-17569	8	25	employer	employer	NOUN
iiclr-17569	8	26	's	's	PART
iiclr-17569	8	27	pension	pension	NOUN
iiclr-17569	8	28	fund	fund	NOUN
iiclr-17569	8	29	for	for	ADP
iiclr-17569	8	30	thirty	thirty	NUM
iiclr-17569	8	31	-	-	PUNCT
iiclr-17569	8	32	eight	eight	NUM
iiclr-17569	8	33	years	year	NOUN
iiclr-17569	8	34	,	,	PUNCT
iiclr-17569	8	35	expecting	expect	VERB
iiclr-17569	8	36	to	to	PART
iiclr-17569	8	37	receive	receive	VERB
iiclr-17569	8	38	an	an	DET
iiclr-17569	8	39	annual	annual	ADJ
iiclr-17569	8	40	income	income	NOUN
iiclr-17569	8	41	of	of	ADP
iiclr-17569	8	42	£	£	SYM
iiclr-17569	8	43	8,000	8,000	NUM
iiclr-17569	8	44	to	to	PART
iiclr-17569	8	45	supplement	supplement	VERB
iiclr-17569	8	46	his	his	PRON
iiclr-17569	8	47	state	state	NOUN
iiclr-17569	8	48	pension.7	pension.7	NOUN
iiclr-17569	8	49	the	the	DET
iiclr-17569	8	50	financial	financial	ADJ
iiclr-17569	8	51	collapse	collapse	NOUN
iiclr-17569	8	52	of	of	ADP
iiclr-17569	8	53	his	his	PRON
iiclr-17569	8	54	employer	employer	NOUN
iiclr-17569	8	55	caused	cause	VERB
iiclr-17569	8	56	john	john	PROPN
iiclr-17569	8	57	to	to	PART
iiclr-17569	8	58	lose	lose	VERB
iiclr-17569	8	59	the	the	DET
iiclr-17569	8	60	extra	extra	ADJ
iiclr-17569	8	61	income	income	NOUN
iiclr-17569	8	62	he	he	PRON
iiclr-17569	8	63	had	have	AUX
iiclr-17569	8	64	anticipated	anticipate	VERB
iiclr-17569	8	65	.	.	PUNCT
iiclr-17569	9	1	8	8	NUM
iiclr-17569	9	2	now	now	ADV
iiclr-17569	9	3	,	,	PUNCT
iiclr-17569	9	4	john	john	PROPN
iiclr-17569	9	5	must	must	AUX
iiclr-17569	9	6	stock	stock	VERB
iiclr-17569	9	7	shelves	shelf	NOUN
iiclr-17569	9	8	at	at	ADP
iiclr-17569	9	9	a	a	DET
iiclr-17569	9	10	store	store	NOUN
iiclr-17569	9	11	to	to	PART
iiclr-17569	9	12	try	try	VERB
iiclr-17569	9	13	to	to	PART
iiclr-17569	9	14	make	make	VERB
iiclr-17569	9	15	up	up	ADP
iiclr-17569	9	16	for	for	ADP
iiclr-17569	9	17	the	the	DET
iiclr-17569	9	18	lost	lost	ADJ
iiclr-17569	9	19	pension	pension	NOUN
iiclr-17569	9	20	income	income	NOUN
iiclr-17569	9	21	,	,	PUNCT
iiclr-17569	9	22	instead	instead	ADV
iiclr-17569	9	23	of	of	ADP
iiclr-17569	9	24	enjoying	enjoy	VERB
iiclr-17569	9	25	his	his	PRON
iiclr-17569	9	26	retirement.9	retirement.9	PROPN
iiclr-17569	9	27	*	*	PUNCT
iiclr-17569	9	28	j.d	j.d	PROPN
iiclr-17569	9	29	.	.	PROPN
iiclr-17569	9	30	,	,	PUNCT
iiclr-17569	9	31	indiana	indiana	PROPN
iiclr-17569	9	32	university	university	PROPN
iiclr-17569	9	33	school	school	NOUN
iiclr-17569	9	34	of	of	ADP
iiclr-17569	9	35	lawindianapolis	lawindianapolis	PROPN
iiclr-17569	9	36	,	,	PUNCT
iiclr-17569	9	37	2008	2008	NUM
iiclr-17569	9	38	.	.	PUNCT
iiclr-17569	10	1	i	i	PRON
iiclr-17569	10	2	would	would	AUX
iiclr-17569	10	3	like	like	VERB
iiclr-17569	10	4	to	to	PART
iiclr-17569	10	5	thank	thank	VERB
iiclr-17569	10	6	my	my	PRON
iiclr-17569	10	7	husband	husband	NOUN
iiclr-17569	10	8	,	,	PUNCT
iiclr-17569	10	9	will	will	AUX
iiclr-17569	10	10	,	,	PUNCT
iiclr-17569	10	11	and	and	CCONJ
iiclr-17569	10	12	my	my	PRON
iiclr-17569	10	13	family	family	NOUN
iiclr-17569	10	14	for	for	ADP
iiclr-17569	10	15	all	all	PRON
iiclr-17569	10	16	of	of	ADP
iiclr-17569	10	17	their	their	PRON
iiclr-17569	10	18	support	support	NOUN
iiclr-17569	10	19	and	and	CCONJ
iiclr-17569	10	20	encouragement	encouragement	NOUN
iiclr-17569	10	21	in	in	ADP
iiclr-17569	10	22	writing	write	VERB
iiclr-17569	10	23	this	this	DET
iiclr-17569	10	24	note	note	NOUN
iiclr-17569	10	25	.	.	PUNCT
iiclr-17569	11	1	i	i	PRON
iiclr-17569	11	2	would	would	AUX
iiclr-17569	11	3	also	also	ADV
iiclr-17569	11	4	like	like	VERB
iiclr-17569	11	5	to	to	PART
iiclr-17569	11	6	thank	thank	VERB
iiclr-17569	11	7	joe	joe	PROPN
iiclr-17569	11	8	cattivera	cattivera	PROPN
iiclr-17569	11	9	,	,	PUNCT
iiclr-17569	11	10	who	who	PRON
iiclr-17569	11	11	sparked	spark	VERB
iiclr-17569	11	12	my	my	PRON
iiclr-17569	11	13	interest	interest	NOUN
iiclr-17569	11	14	in	in	ADP
iiclr-17569	11	15	the	the	DET
iiclr-17569	11	16	topic	topic	NOUN
iiclr-17569	11	17	;	;	PUNCT
iiclr-17569	11	18	professor	professor	PROPN
iiclr-17569	11	19	charles	charles	PROPN
iiclr-17569	11	20	hessler	hessler	PROPN
iiclr-17569	11	21	,	,	PUNCT
iiclr-17569	11	22	my	my	PRON
iiclr-17569	11	23	note	note	NOUN
iiclr-17569	11	24	advisor	advisor	NOUN
iiclr-17569	11	25	;	;	PUNCT
iiclr-17569	11	26	ronald	ronald	PROPN
iiclr-17569	11	27	graham	graham	PROPN
iiclr-17569	11	28	,	,	PUNCT
iiclr-17569	11	29	for	for	ADP
iiclr-17569	11	30	his	his	PRON
iiclr-17569	11	31	assistance	assistance	NOUN
iiclr-17569	11	32	with	with	ADP
iiclr-17569	11	33	uk	uk	PROPN
iiclr-17569	11	34	law	law	NOUN
iiclr-17569	11	35	;	;	PUNCT
iiclr-17569	11	36	and	and	CCONJ
iiclr-17569	11	37	everyone	everyone	PRON
iiclr-17569	11	38	else	else	ADV
iiclr-17569	11	39	who	who	PRON
iiclr-17569	11	40	offered	offer	VERB
iiclr-17569	11	41	advice	advice	NOUN
iiclr-17569	11	42	on	on	ADP
iiclr-17569	11	43	this	this	DET
iiclr-17569	11	44	note	note	NOUN
iiclr-17569	11	45	.	.	PUNCT
iiclr-17569	12	1	1	1	X
iiclr-17569	12	2	.	.	X
iiclr-17569	12	3	nanette	nanette	PROPN
iiclr-17569	12	4	byrnes	byrnes	PROPN
iiclr-17569	12	5	&	&	CCONJ
iiclr-17569	12	6	david	david	PROPN
iiclr-17569	12	7	welch	welch	PROPN
iiclr-17569	12	8	,	,	PUNCT
iiclr-17569	12	9	the	the	DET
iiclr-17569	12	10	benefits	benefit	NOUN
iiclr-17569	12	11	trap	trap	NOUN
iiclr-17569	12	12	;	;	PUNCT
iiclr-17569	12	13	old	old	ADJ
iiclr-17569	12	14	-	-	PUNCT
iiclr-17569	12	15	line	line	NOUN
iiclr-17569	12	16	companies	company	NOUN
iiclr-17569	12	17	have	have	AUX
iiclr-17569	12	18	pledged	pledge	VERB
iiclr-17569	12	19	a	a	DET
iiclr-17569	12	20	trillion	trillion	NUM
iiclr-17569	12	21	dollars	dollar	NOUN
iiclr-17569	12	22	to	to	ADP
iiclr-17569	12	23	retirees	retiree	NOUN
iiclr-17569	12	24	.	.	PUNCT
iiclr-17569	13	1	now	now	ADV
iiclr-17569	13	2	they	they	PRON
iiclr-17569	13	3	're	be	AUX
iiclr-17569	13	4	struggling	struggle	VERB
iiclr-17569	13	5	to	to	PART
iiclr-17569	13	6	compete	compete	VERB
iiclr-17569	13	7	with	with	ADP
iiclr-17569	13	8	new	new	ADJ
iiclr-17569	13	9	rivals	rival	NOUN
iiclr-17569	13	10	,	,	PUNCT
iiclr-17569	13	11	and	and	CCONJ
iiclr-17569	13	12	many	many	ADJ
iiclr-17569	13	13	ca	can	AUX
iiclr-17569	13	14	n't	not	PART
iiclr-17569	13	15	pay	pay	VERB
iiclr-17569	13	16	the	the	DET
iiclr-17569	13	17	bill	bill	NOUN
iiclr-17569	13	18	,	,	PUNCT
iiclr-17569	13	19	bus	bus	NOUN
iiclr-17569	13	20	.	.	PUNCT
iiclr-17569	14	1	wk	wk	INTJ
iiclr-17569	14	2	.	.	PROPN
iiclr-17569	14	3	,	,	PUNCT
iiclr-17569	14	4	july	july	PROPN
iiclr-17569	14	5	19	19	NUM
iiclr-17569	14	6	,	,	PUNCT
iiclr-17569	14	7	2004	2004	NUM
iiclr-17569	14	8	.	.	PUNCT
iiclr-17569	15	1	2	2	X
iiclr-17569	15	2	.	.	X
iiclr-17569	16	1	i	i	PRON
iiclr-17569	16	2	d.	d.	PROPN
iiclr-17569	16	3	since	since	SCONJ
iiclr-17569	16	4	pilots	pilot	NOUN
iiclr-17569	16	5	are	be	AUX
iiclr-17569	16	6	required	require	VERB
iiclr-17569	16	7	to	to	PART
iiclr-17569	16	8	retire	retire	VERB
iiclr-17569	16	9	at	at	ADP
iiclr-17569	16	10	age	age	NOUN
iiclr-17569	16	11	sixty	sixty	NOUN
iiclr-17569	16	12	,	,	PUNCT
iiclr-17569	16	13	instead	instead	ADV
iiclr-17569	16	14	of	of	ADP
iiclr-17569	16	15	the	the	DET
iiclr-17569	16	16	usual	usual	ADJ
iiclr-17569	16	17	sixty	sixty	NUM
iiclr-17569	16	18	-	-	PUNCT
iiclr-17569	16	19	two	two	NUM
iiclr-17569	16	20	or	or	CCONJ
iiclr-17569	16	21	sixty	sixty	NUM
iiclr-17569	16	22	-	-	PUNCT
iiclr-17569	16	23	five	five	NUM
iiclr-17569	16	24	,	,	PUNCT
iiclr-17569	16	25	their	their	PRON
iiclr-17569	16	26	benefits	benefit	NOUN
iiclr-17569	16	27	through	through	ADP
iiclr-17569	16	28	the	the	DET
iiclr-17569	16	29	pbgc	pbgc	PROPN
iiclr-17569	16	30	are	be	AUX
iiclr-17569	16	31	reduced	reduce	VERB
iiclr-17569	16	32	.	.	PUNCT
iiclr-17569	17	1	ellen	ellen	PROPN
iiclr-17569	17	2	e.	e.	PROPN
iiclr-17569	17	3	schultz	schultz	PROPN
iiclr-17569	17	4	&	&	CCONJ
iiclr-17569	17	5	theo	theo	PROPN
iiclr-17569	17	6	francis	francis	PROPN
iiclr-17569	17	7	,	,	PUNCT
iiclr-17569	17	8	most	most	ADJ
iiclr-17569	17	9	workers	worker	NOUN
iiclr-17569	17	10	are	be	AUX
iiclr-17569	17	11	in	in	ADP
iiclr-17569	17	12	dark	dark	ADJ
iiclr-17569	17	13	on	on	ADP
iiclr-17569	17	14	health	health	NOUN
iiclr-17569	17	15	of	of	ADP
iiclr-17569	17	16	their	their	PRON
iiclr-17569	17	17	pensions	pension	NOUN
iiclr-17569	17	18	--us	--us	PROPN
iiclr-17569	17	19	airways	airways	PROPN
iiclr-17569	17	20	killed	kill	VERB
iiclr-17569	17	21	a	a	DET
iiclr-17569	17	22	plan	plan	NOUN
iiclr-17569	17	23	that	that	SCONJ
iiclr-17569	17	24	pilots	pilot	NOUN
iiclr-17569	17	25	had	have	AUX
iiclr-17569	17	26	no	no	DET
iiclr-17569	17	27	inkling	inkling	NOUN
iiclr-17569	17	28	was	be	AUX
iiclr-17569	17	29	in	in	ADP
iiclr-17569	17	30	financial	financial	ADJ
iiclr-17569	17	31	danger	danger	NOUN
iiclr-17569	17	32	,	,	PUNCT
iiclr-17569	17	33	wall	wall	PROPN
iiclr-17569	17	34	st	st	PROPN
iiclr-17569	17	35	.	.	PROPN
iiclr-17569	17	36	j.	j.	PROPN
iiclr-17569	17	37	,	,	PUNCT
iiclr-17569	17	38	july	july	PROPN
iiclr-17569	17	39	1	1	NUM
iiclr-17569	17	40	,	,	PUNCT
iiclr-17569	17	41	2003	2003	NUM
iiclr-17569	17	42	,	,	PUNCT
iiclr-17569	17	43	at	at	ADP
iiclr-17569	17	44	al	al	PROPN
iiclr-17569	17	45	.	.	PROPN
iiclr-17569	18	1	3	3	NUM
iiclr-17569	18	2	.	.	X
iiclr-17569	18	3	byrnes	byrnes	PROPN
iiclr-17569	18	4	&	&	CCONJ
iiclr-17569	18	5	welch	welch	PROPN
iiclr-17569	18	6	,	,	PUNCT
iiclr-17569	18	7	supra	supra	PROPN
iiclr-17569	18	8	note	note	PROPN
iiclr-17569	18	9	1	1	NUM
iiclr-17569	18	10	4	4	NUM
iiclr-17569	18	11	.	.	PUNCT
iiclr-17569	19	1	i	i	PRON
iiclr-17569	19	2	d.	d.	PROPN
iiclr-17569	19	3	5	5	NUM
iiclr-17569	19	4	.	.	PUNCT
iiclr-17569	19	5	sharlene	sharlene	PROPN
iiclr-17569	19	6	goff	goff	PROPN
iiclr-17569	19	7	,	,	PUNCT
iiclr-17569	19	8	national	national	PROPN
iiclr-17569	19	9	news	news	PROPN
iiclr-17569	19	10	business	business	NOUN
iiclr-17569	19	11	and	and	CCONJ
iiclr-17569	19	12	economy	economy	NOUN
iiclr-17569	19	13	:	:	PUNCT
iiclr-17569	19	14	stark	stark	ADJ
iiclr-17569	19	15	contrast	contrast	NOUN
iiclr-17569	19	16	to	to	ADP
iiclr-17569	19	17	hopes	hope	NOUN
iiclr-17569	19	18	of	of	ADP
iiclr-17569	19	19	happy	happy	ADJ
iiclr-17569	19	20	retirement	retirement	NOUN
iiclr-17569	19	21	,	,	PUNCT
iiclr-17569	19	22	fin	fin	NOUN
iiclr-17569	19	23	.	.	PUNCT
iiclr-17569	20	1	tvmes	tvme	NOUN
iiclr-17569	20	2	(	(	PUNCT
iiclr-17569	20	3	u.k	u.k	PROPN
iiclr-17569	20	4	.	.	PROPN
iiclr-17569	20	5	)	)	PUNCT
iiclr-17569	20	6	,	,	PUNCT
iiclr-17569	20	7	mar	mar	PROPN
iiclr-17569	20	8	.	.	PROPN
iiclr-17569	20	9	15	15	NUM
iiclr-17569	20	10	,	,	PUNCT
iiclr-17569	20	11	2006	2006	NUM
iiclr-17569	20	12	,	,	PUNCT
iiclr-17569	20	13	available	available	ADJ
iiclr-17569	20	14	at	at	ADP
iiclr-17569	20	15	2006	2006	NUM
iiclr-17569	20	16	wlnr	wlnr	NOUN
iiclr-17569	20	17	4305236	4305236	NUM
iiclr-17569	20	18	.	.	PUNCT
iiclr-17569	21	1	6	6	NUM
iiclr-17569	21	2	.	.	X
iiclr-17569	22	1	i	i	PRON
iiclr-17569	22	2	d.	d.	PROPN
iiclr-17569	22	3	7	7	NUM
iiclr-17569	22	4	.	.	PUNCT
iiclr-17569	23	1	i	i	PRON
iiclr-17569	23	2	d.	d.	PROPN
iiclr-17569	23	3	8	8	NUM
iiclr-17569	23	4	.	.	PUNCT
iiclr-17569	24	1	i	i	PRON
iiclr-17569	24	2	d.	d.	PROPN
iiclr-17569	24	3	9	9	NUM
iiclr-17569	24	4	.	.	PUNCT
iiclr-17569	25	1	i	i	PRON
iiclr-17569	25	2	d.	d.	PROPN
iiclr-17569	25	3	see	see	VERB
iiclr-17569	25	4	also	also	ADV
iiclr-17569	25	5	joseph	joseph	PROPN
iiclr-17569	25	6	watts	watts	PROPN
iiclr-17569	25	7	,	,	PUNCT
iiclr-17569	25	8	pay	pay	VERB
iiclr-17569	25	9	up	up	ADP
iiclr-17569	25	10	on	on	ADP
iiclr-17569	25	11	lost	lost	ADJ
iiclr-17569	25	12	pensions	pension	NOUN
iiclr-17569	25	13	,	,	PUNCT
iiclr-17569	25	14	notitingham	notitingham	ADJ
iiclr-17569	25	15	evening	evening	NOUN
iiclr-17569	25	16	post	post	NOUN
iiclr-17569	25	17	,	,	PUNCT
iiclr-17569	25	18	ind	ind	NOUN
iiclr-17569	25	19	.	.	PUNCT
iiclr-17569	26	1	int'l	int'l	PROPN
iiclr-17569	26	2	&	&	CCONJ
iiclr-17569	26	3	comp	comp	PROPN
iiclr-17569	26	4	.	.	PUNCT
iiclr-17569	27	1	l.	l.	PROPN
iiclr-17569	27	2	rev	rev	PROPN
iiclr-17569	27	3	.	.	PROPN
iiclr-17569	28	1	currently	currently	ADV
iiclr-17569	28	2	,	,	PUNCT
iiclr-17569	28	3	stories	story	NOUN
iiclr-17569	28	4	about	about	ADP
iiclr-17569	28	5	employees	employee	NOUN
iiclr-17569	28	6	losing	lose	VERB
iiclr-17569	28	7	their	their	PRON
iiclr-17569	28	8	retirement	retirement	NOUN
iiclr-17569	28	9	benefits	benefit	NOUN
iiclr-17569	28	10	litter	litter	VERB
iiclr-17569	28	11	the	the	DET
iiclr-17569	28	12	media	medium	NOUN
iiclr-17569	28	13	in	in	ADP
iiclr-17569	28	14	both	both	CCONJ
iiclr-17569	28	15	the	the	DET
iiclr-17569	28	16	united	united	PROPN
iiclr-17569	28	17	states	states	PROPN
iiclr-17569	28	18	and	and	CCONJ
iiclr-17569	28	19	the	the	DET
iiclr-17569	28	20	united	united	ADJ
iiclr-17569	28	21	kingdom	kingdom	PROPN
iiclr-17569	28	22	.	.	PUNCT
iiclr-17569	29	1	'0	'0	PUNCT
iiclr-17569	29	2	both	both	DET
iiclr-17569	29	3	countries	country	NOUN
iiclr-17569	29	4	have	have	AUX
iiclr-17569	29	5	enacted	enact	VERB
iiclr-17569	29	6	pension	pension	NOUN
iiclr-17569	29	7	legislation	legislation	NOUN
iiclr-17569	29	8	"	"	PUNCT
iiclr-17569	29	9	in	in	ADP
iiclr-17569	29	10	an	an	DET
iiclr-17569	29	11	attempt	attempt	NOUN
iiclr-17569	29	12	to	to	PART
iiclr-17569	29	13	prevent	prevent	VERB
iiclr-17569	29	14	defined	define	VERB
iiclr-17569	29	15	benefit	benefit	NOUN
iiclr-17569	29	16	pension	pension	NOUN
iiclr-17569	29	17	plan	plan	NOUN
iiclr-17569	29	18	participants	participant	NOUN
iiclr-17569	29	19	,	,	PUNCT
iiclr-17569	29	20	like	like	ADP
iiclr-17569	29	21	tim	tim	PROPN
iiclr-17569	29	22	baker	baker	PROPN
iiclr-17569	29	23	and	and	CCONJ
iiclr-17569	29	24	john	john	PROPN
iiclr-17569	29	25	benson	benson	PROPN
iiclr-17569	29	26	,	,	PUNCT
iiclr-17569	29	27	from	from	ADP
iiclr-17569	29	28	losing	lose	VERB
iiclr-17569	29	29	promised	promise	VERB
iiclr-17569	29	30	benefits	benefit	NOUN
iiclr-17569	29	31	.	.	PUNCT
iiclr-17569	30	1	the	the	DET
iiclr-17569	30	2	economic	economic	ADJ
iiclr-17569	30	3	environment	environment	NOUN
iiclr-17569	30	4	that	that	PRON
iiclr-17569	30	5	has	have	AUX
iiclr-17569	30	6	lead	lead	VERB
iiclr-17569	30	7	to	to	ADP
iiclr-17569	30	8	this	this	DET
iiclr-17569	30	9	most	most	ADV
iiclr-17569	30	10	recent	recent	ADJ
iiclr-17569	30	11	pension	pension	NOUN
iiclr-17569	30	12	reform	reform	NOUN
iiclr-17569	30	13	"	"	PUNCT
iiclr-17569	30	14	is	be	AUX
iiclr-17569	30	15	a	a	DET
iiclr-17569	30	16	global	global	ADJ
iiclr-17569	30	17	problem	problem	NOUN
iiclr-17569	30	18	,	,	PUNCT
iiclr-17569	30	19	caused	cause	VERB
iiclr-17569	30	20	by	by	ADP
iiclr-17569	30	21	...	...	PUNCT
iiclr-17569	30	22	a	a	DET
iiclr-17569	30	23	combination	combination	NOUN
iiclr-17569	30	24	of	of	ADP
iiclr-17569	30	25	lower	low	ADJ
iiclr-17569	30	26	market	market	NOUN
iiclr-17569	30	27	returns	return	NOUN
iiclr-17569	30	28	,	,	PUNCT
iiclr-17569	30	29	an	an	DET
iiclr-17569	30	30	era	era	NOUN
iiclr-17569	30	31	of	of	ADP
iiclr-17569	30	32	low	low	ADJ
iiclr-17569	30	33	inflation	inflation	NOUN
iiclr-17569	30	34	and	and	CCONJ
iiclr-17569	30	35	bond	bond	NOUN
iiclr-17569	30	36	yields	yield	NOUN
iiclr-17569	30	37	,	,	PUNCT
iiclr-17569	30	38	and	and	CCONJ
iiclr-17569	30	39	,	,	PUNCT
iiclr-17569	30	40	arguably	arguably	ADV
iiclr-17569	30	41	,	,	PUNCT
iiclr-17569	30	42	a	a	DET
iiclr-17569	30	43	failure	failure	NOUN
iiclr-17569	30	44	to	to	PART
iiclr-17569	30	45	act	act	VERB
iiclr-17569	30	46	by	by	ADP
iiclr-17569	30	47	governments	government	NOUN
iiclr-17569	30	48	,	,	PUNCT
iiclr-17569	30	49	plan	plan	NOUN
iiclr-17569	30	50	sponsors	sponsor	NOUN
iiclr-17569	30	51	and	and	CCONJ
iiclr-17569	30	52	fund	fund	NOUN
iiclr-17569	30	53	managers	manager	NOUN
iiclr-17569	30	54	.	.	PUNCT
iiclr-17569	31	1	"	"	PUNCT
iiclr-17569	31	2	'	'	PUNCT
iiclr-17569	31	3	12	12	NUM
iiclr-17569	31	4	when	when	SCONJ
iiclr-17569	31	5	considering	consider	VERB
iiclr-17569	31	6	pension	pension	NOUN
iiclr-17569	31	7	reform	reform	NOUN
iiclr-17569	31	8	,	,	PUNCT
iiclr-17569	31	9	it	it	PRON
iiclr-17569	31	10	is	be	AUX
iiclr-17569	31	11	important	important	ADJ
iiclr-17569	31	12	to	to	PART
iiclr-17569	31	13	take	take	VERB
iiclr-17569	31	14	into	into	ADP
iiclr-17569	31	15	account	account	NOUN
iiclr-17569	31	16	risk	risk	NOUN
iiclr-17569	31	17	factors	factor	NOUN
iiclr-17569	31	18	that	that	PRON
iiclr-17569	31	19	must	must	AUX
iiclr-17569	31	20	be	be	AUX
iiclr-17569	31	21	allocated	allocate	VERB
iiclr-17569	31	22	between	between	ADP
iiclr-17569	31	23	the	the	DET
iiclr-17569	31	24	employer	employer	NOUN
iiclr-17569	31	25	and	and	CCONJ
iiclr-17569	31	26	the	the	DET
iiclr-17569	31	27	pension	pension	NOUN
iiclr-17569	31	28	plan	plan	NOUN
iiclr-17569	31	29	participant	participant	NOUN
iiclr-17569	31	30	.	.	PUNCT
iiclr-17569	32	1	two	two	NUM
iiclr-17569	32	2	important	important	ADJ
iiclr-17569	32	3	risk	risk	NOUN
iiclr-17569	32	4	factors	factor	NOUN
iiclr-17569	32	5	considered	consider	VERB
iiclr-17569	32	6	in	in	ADP
iiclr-17569	32	7	this	this	DET
iiclr-17569	32	8	note	note	NOUN
iiclr-17569	32	9	are	be	AUX
iiclr-17569	32	10	the	the	DET
iiclr-17569	32	11	risk	risk	NOUN
iiclr-17569	32	12	of	of	ADP
iiclr-17569	32	13	investment	investment	NOUN
iiclr-17569	32	14	and	and	CCONJ
iiclr-17569	32	15	the	the	DET
iiclr-17569	32	16	risk	risk	NOUN
iiclr-17569	32	17	of	of	ADP
iiclr-17569	32	18	longevity	longevity	NOUN
iiclr-17569	32	19	.	.	PUNCT
iiclr-17569	32	20	'	'	PUNCT
iiclr-17569	33	1	3	3	NUM
iiclr-17569	33	2	the	the	DET
iiclr-17569	33	3	risk	risk	NOUN
iiclr-17569	33	4	of	of	ADP
iiclr-17569	33	5	investment	investment	NOUN
iiclr-17569	33	6	is	be	AUX
iiclr-17569	33	7	allocated	allocate	VERB
iiclr-17569	33	8	to	to	ADP
iiclr-17569	33	9	the	the	DET
iiclr-17569	33	10	party	party	NOUN
iiclr-17569	33	11	who	who	PRON
iiclr-17569	33	12	"	"	PUNCT
iiclr-17569	33	13	finance[s	finance[s	X
iiclr-17569	33	14	]	]	PUNCT
iiclr-17569	33	15	and	and	CCONJ
iiclr-17569	33	16	direct[s	direct[s	PROPN
iiclr-17569	33	17	]	]	X
iiclr-17569	33	18	the	the	DET
iiclr-17569	33	19	investment	investment	NOUN
iiclr-17569	33	20	;	;	PUNCT
iiclr-17569	33	21	"	"	PUNCT
iiclr-17569	33	22	this	this	DET
iiclr-17569	33	23	party	party	NOUN
iiclr-17569	33	24	will	will	AUX
iiclr-17569	33	25	also	also	ADV
iiclr-17569	33	26	be	be	AUX
iiclr-17569	33	27	rewarded	reward	VERB
iiclr-17569	33	28	with	with	ADP
iiclr-17569	33	29	investment	investment	NOUN
iiclr-17569	33	30	gains	gain	NOUN
iiclr-17569	33	31	or	or	CCONJ
iiclr-17569	33	32	suffer	suffer	VERB
iiclr-17569	33	33	investment	investment	NOUN
iiclr-17569	33	34	losses	loss	NOUN
iiclr-17569	33	35	.	.	PUNCT
iiclr-17569	34	1	14	14	NUM
iiclr-17569	35	1	the	the	DET
iiclr-17569	35	2	risk	risk	NOUN
iiclr-17569	35	3	of	of	ADP
iiclr-17569	35	4	longevity	longevity	NOUN
iiclr-17569	35	5	is	be	AUX
iiclr-17569	35	6	the	the	DET
iiclr-17569	35	7	possibility	possibility	NOUN
iiclr-17569	35	8	one	one	PRON
iiclr-17569	35	9	could	could	AUX
iiclr-17569	35	10	outlive	outlive	VERB
iiclr-17569	35	11	his	his	PRON
iiclr-17569	35	12	or	or	CCONJ
iiclr-17569	35	13	her	her	PRON
iiclr-17569	35	14	retirement	retirement	NOUN
iiclr-17569	35	15	savings	saving	NOUN
iiclr-17569	35	16	.	.	PUNCT
iiclr-17569	35	17	'	'	PUNCT
iiclr-17569	36	1	5	5	NUM
iiclr-17569	36	2	due	due	ADP
iiclr-17569	36	3	to	to	ADP
iiclr-17569	36	4	the	the	DET
iiclr-17569	36	5	inherent	inherent	ADJ
iiclr-17569	36	6	difficulty	difficulty	NOUN
iiclr-17569	36	7	in	in	ADP
iiclr-17569	36	8	balancing	balance	VERB
iiclr-17569	36	9	the	the	DET
iiclr-17569	36	10	interests	interest	NOUN
iiclr-17569	36	11	of	of	ADP
iiclr-17569	36	12	the	the	DET
iiclr-17569	36	13	plan	plan	NOUN
iiclr-17569	36	14	participant	participant	NOUN
iiclr-17569	36	15	and	and	CCONJ
iiclr-17569	36	16	the	the	DET
iiclr-17569	36	17	employer	employer	NOUN
iiclr-17569	36	18	,	,	PUNCT
iiclr-17569	36	19	there	there	PRON
iiclr-17569	36	20	is	be	VERB
iiclr-17569	36	21	no	no	DET
iiclr-17569	36	22	perfect	perfect	ADJ
iiclr-17569	36	23	solution	solution	NOUN
iiclr-17569	36	24	to	to	ADP
iiclr-17569	36	25	pension	pension	NOUN
iiclr-17569	36	26	problems	problem	NOUN
iiclr-17569	36	27	.	.	PUNCT
iiclr-17569	37	1	this	this	DET
iiclr-17569	37	2	note	note	NOUN
iiclr-17569	37	3	compares	compare	VERB
iiclr-17569	37	4	the	the	DET
iiclr-17569	37	5	recent	recent	ADJ
iiclr-17569	37	6	pension	pension	NOUN
iiclr-17569	37	7	legislation	legislation	NOUN
iiclr-17569	37	8	in	in	ADP
iiclr-17569	37	9	the	the	DET
iiclr-17569	37	10	united	united	PROPN
iiclr-17569	37	11	states	states	PROPN
iiclr-17569	37	12	,	,	PUNCT
iiclr-17569	37	13	the	the	DET
iiclr-17569	37	14	pension	pension	NOUN
iiclr-17569	37	15	protection	protection	NOUN
iiclr-17569	37	16	act	act	NOUN
iiclr-17569	37	17	of	of	ADP
iiclr-17569	37	18	2006	2006	NUM
iiclr-17569	37	19	(	(	PUNCT
iiclr-17569	37	20	ppa	ppa	PROPN
iiclr-17569	37	21	2006	2006	NUM
iiclr-17569	37	22	)	)	PUNCT
iiclr-17569	37	23	,	,	PUNCT
iiclr-17569	37	24	and	and	CCONJ
iiclr-17569	37	25	in	in	ADP
iiclr-17569	37	26	the	the	DET
iiclr-17569	37	27	united	united	ADJ
iiclr-17569	37	28	kingdom	kingdom	PROPN
iiclr-17569	37	29	,	,	PUNCT
iiclr-17569	37	30	the	the	DET
iiclr-17569	37	31	pensions	pension	NOUN
iiclr-17569	37	32	act	act	PROPN
iiclr-17569	37	33	2004	2004	NUM
iiclr-17569	37	34	(	(	PUNCT
iiclr-17569	37	35	pa	pa	PROPN
iiclr-17569	37	36	2004	2004	NUM
iiclr-17569	37	37	)	)	PUNCT
iiclr-17569	37	38	.	.	PUNCT
iiclr-17569	38	1	16	16	NUM
iiclr-17569	39	1	it	it	PRON
iiclr-17569	39	2	compares	compare	VERB
iiclr-17569	39	3	the	the	DET
iiclr-17569	39	4	actual	actual	ADJ
iiclr-17569	39	5	effects	effect	NOUN
iiclr-17569	39	6	of	of	ADP
iiclr-17569	39	7	this	this	DET
iiclr-17569	39	8	legislation	legislation	NOUN
iiclr-17569	39	9	on	on	ADP
iiclr-17569	39	10	employer	employer	NOUN
iiclr-17569	39	11	-	-	PUNCT
iiclr-17569	39	12	sponsored	sponsor	VERB
iiclr-17569	39	13	defined	define	VERB
iiclr-17569	39	14	benefit	benefit	NOUN
iiclr-17569	39	15	plans	plan	NOUN
iiclr-17569	39	16	or	or	CCONJ
iiclr-17569	39	17	final	final	ADJ
iiclr-17569	39	18	salary	salary	NOUN
iiclr-17569	39	19	schemes	scheme	NOUN
iiclr-17569	39	20	nov	nov	PROPN
iiclr-17569	39	21	.	.	PROPN
iiclr-17569	39	22	7	7	NUM
iiclr-17569	39	23	,	,	PUNCT
iiclr-17569	39	24	2006	2006	NUM
iiclr-17569	39	25	,	,	PUNCT
iiclr-17569	39	26	at	at	ADP
iiclr-17569	39	27	6	6	NUM
iiclr-17569	39	28	.	.	NOUN
iiclr-17569	39	29	10	10	NUM
iiclr-17569	39	30	.	.	PUNCT
iiclr-17569	40	1	e.g.	e.g.	ADV
iiclr-17569	40	2	,	,	PUNCT
iiclr-17569	40	3	trebor	trebor	NOUN
iiclr-17569	40	4	banstetter	banstetter	NOUN
iiclr-17569	40	5	,	,	PUNCT
iiclr-17569	40	6	pension	pension	NOUN
iiclr-17569	40	7	shocker	shocker	NOUN
iiclr-17569	40	8	:	:	PUNCT
iiclr-17569	40	9	many	many	ADJ
iiclr-17569	40	10	retired	retire	VERB
iiclr-17569	40	11	delta	delta	NOUN
iiclr-17569	40	12	pilots	pilot	NOUN
iiclr-17569	40	13	are	be	AUX
iiclr-17569	40	14	forced	force	VERB
iiclr-17569	40	15	to	to	PART
iiclr-17569	40	16	cope	cope	VERB
iiclr-17569	40	17	with	with	ADP
iiclr-17569	40	18	a	a	DET
iiclr-17569	40	19	sharp	sharp	ADJ
iiclr-17569	40	20	drop	drop	NOUN
iiclr-17569	40	21	in	in	ADP
iiclr-17569	40	22	income	income	NOUN
iiclr-17569	40	23	,	,	PUNCT
iiclr-17569	40	24	fort	fort	NOUN
iiclr-17569	40	25	worth	worth	ADJ
iiclr-17569	40	26	star	star	NOUN
iiclr-17569	40	27	-	-	PUNCT
iiclr-17569	40	28	telegram	telegram	NOUN
iiclr-17569	40	29	,	,	PUNCT
iiclr-17569	40	30	oct	oct	PROPN
iiclr-17569	40	31	.	.	PROPN
iiclr-17569	40	32	15	15	NUM
iiclr-17569	40	33	,	,	PUNCT
iiclr-17569	40	34	2006	2006	NUM
iiclr-17569	40	35	,	,	PUNCT
iiclr-17569	40	36	available	available	ADJ
iiclr-17569	40	37	at	at	ADP
iiclr-17569	40	38	2006	2006	NUM
iiclr-17569	40	39	wlnr	wlnr	PROPN
iiclr-17569	40	40	17871167	17871167	NUM
iiclr-17569	40	41	;	;	PUNCT
iiclr-17569	40	42	byrnes	byrnes	PROPN
iiclr-17569	40	43	&	&	CCONJ
iiclr-17569	40	44	welch	welch	PROPN
iiclr-17569	40	45	,	,	PUNCT
iiclr-17569	40	46	supra	supra	PROPN
iiclr-17569	40	47	note	note	PROPN
iiclr-17569	40	48	1	1	NUM
iiclr-17569	40	49	;	;	PUNCT
iiclr-17569	40	50	schultz	schultz	PROPN
iiclr-17569	40	51	&	&	CCONJ
iiclr-17569	40	52	francis	francis	PROPN
iiclr-17569	40	53	,	,	PUNCT
iiclr-17569	40	54	supra	supra	PROPN
iiclr-17569	40	55	note	note	PROPN
iiclr-17569	40	56	2	2	NUM
iiclr-17569	40	57	;	;	PUNCT
iiclr-17569	40	58	goff	goff	PROPN
iiclr-17569	40	59	,	,	PUNCT
iiclr-17569	40	60	supra	supra	PROPN
iiclr-17569	40	61	note	note	PROPN
iiclr-17569	40	62	5	5	NUM
iiclr-17569	40	63	;	;	PUNCT
iiclr-17569	40	64	watts	watt	NOUN
iiclr-17569	40	65	,	,	PUNCT
iiclr-17569	40	66	supra	supra	ADJ
iiclr-17569	40	67	note	note	NOUN
iiclr-17569	40	68	9	9	NUM
iiclr-17569	40	69	.	.	NOUN
iiclr-17569	40	70	11	11	NUM
iiclr-17569	40	71	.	.	PUNCT
iiclr-17569	41	1	pension	pension	NOUN
iiclr-17569	41	2	protection	protection	PROPN
iiclr-17569	41	3	act	act	NOUN
iiclr-17569	41	4	of	of	ADP
iiclr-17569	41	5	2006	2006	NUM
iiclr-17569	41	6	,	,	PUNCT
iiclr-17569	41	7	pub	pub	NOUN
iiclr-17569	41	8	.	.	PUNCT
iiclr-17569	42	1	l.	l.	PROPN
iiclr-17569	42	2	no	no	INTJ
iiclr-17569	42	3	.	.	PROPN
iiclr-17569	43	1	109	109	NUM
iiclr-17569	43	2	-	-	SYM
iiclr-17569	43	3	280	280	NUM
iiclr-17569	43	4	(	(	PUNCT
iiclr-17569	43	5	2006	2006	NUM
iiclr-17569	43	6	)	)	PUNCT
iiclr-17569	43	7	(	(	PUNCT
iiclr-17569	43	8	codified	codify	VERB
iiclr-17569	43	9	as	as	ADP
iiclr-17569	43	10	an	an	DET
iiclr-17569	43	11	amendment	amendment	NOUN
iiclr-17569	43	12	to	to	ADP
iiclr-17569	43	13	29	29	NUM
iiclr-17569	43	14	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	43	15	.	.	PROPN
iiclr-17569	44	1	ch	ch	PROPN
iiclr-17569	44	2	.	.	PROPN
iiclr-17569	44	3	18	18	NUM
iiclr-17569	44	4	(	(	PUNCT
iiclr-17569	44	5	2007	2007	NUM
iiclr-17569	44	6	)	)	PUNCT
iiclr-17569	44	7	)	)	PUNCT
iiclr-17569	44	8	;	;	PUNCT
iiclr-17569	44	9	pensions	pension	NOUN
iiclr-17569	44	10	act	act	VERB
iiclr-17569	44	11	2004	2004	NUM
iiclr-17569	44	12	,	,	PUNCT
iiclr-17569	44	13	2004	2004	NUM
iiclr-17569	44	14	,	,	PUNCT
iiclr-17569	44	15	c.	c.	PROPN
iiclr-17569	44	16	35	35	NUM
iiclr-17569	44	17	(	(	PUNCT
iiclr-17569	44	18	u.k	u.k	PROPN
iiclr-17569	44	19	.	.	PROPN
iiclr-17569	44	20	)	)	PUNCT
iiclr-17569	44	21	.	.	PUNCT
iiclr-17569	45	1	12	12	NUM
iiclr-17569	45	2	.	.	PUNCT
iiclr-17569	46	1	ian	ian	PROPN
iiclr-17569	46	2	yuill	yuill	PROPN
iiclr-17569	46	3	,	,	PUNCT
iiclr-17569	46	4	dealing	deal	VERB
iiclr-17569	46	5	with	with	ADP
iiclr-17569	46	6	pensions	pension	NOUN
iiclr-17569	46	7	deficits	deficit	NOUN
iiclr-17569	46	8	:	:	PUNCT
iiclr-17569	46	9	the	the	DET
iiclr-17569	46	10	global	global	ADJ
iiclr-17569	46	11	problem	problem	NOUN
iiclr-17569	46	12	of	of	ADP
iiclr-17569	46	13	pensions	pension	NOUN
iiclr-17569	46	14	deficits	deficit	NOUN
iiclr-17569	46	15	will	will	AUX
iiclr-17569	46	16	provide	provide	VERB
iiclr-17569	46	17	asset	asset	NOUN
iiclr-17569	46	18	managers	manager	NOUN
iiclr-17569	46	19	with	with	ADP
iiclr-17569	46	20	some	some	DET
iiclr-17569	46	21	unique	unique	ADJ
iiclr-17569	46	22	opportunities	opportunity	NOUN
iiclr-17569	46	23	-	-	PUNCT
iiclr-17569	46	24	but	but	CCONJ
iiclr-17569	46	25	also	also	ADV
iiclr-17569	46	26	some	some	DET
iiclr-17569	46	27	troubling	troubling	ADJ
iiclr-17569	46	28	challenges	challenge	NOUN
iiclr-17569	46	29	,	,	PUNCT
iiclr-17569	46	30	euromoney	euromoney	NOUN
iiclr-17569	46	31	institutional	institutional	ADJ
iiclr-17569	46	32	investor	investor	NOUN
iiclr-17569	46	33	,	,	PUNCT
iiclr-17569	46	34	july	july	PROPN
iiclr-17569	46	35	1	1	NUM
iiclr-17569	46	36	,	,	PUNCT
iiclr-17569	46	37	2006	2006	NUM
iiclr-17569	46	38	,	,	PUNCT
iiclr-17569	46	39	at	at	ADP
iiclr-17569	46	40	39	39	NUM
iiclr-17569	46	41	.	.	PUNCT
iiclr-17569	47	1	this	this	DET
iiclr-17569	47	2	economic	economic	ADJ
iiclr-17569	47	3	environment	environment	NOUN
iiclr-17569	47	4	has	have	AUX
iiclr-17569	47	5	been	be	AUX
iiclr-17569	47	6	dubbed	dub	VERB
iiclr-17569	47	7	the	the	DET
iiclr-17569	47	8	"	"	PUNCT
iiclr-17569	47	9	perfect	perfect	ADJ
iiclr-17569	47	10	storm	storm	NOUN
iiclr-17569	47	11	.	.	PUNCT
iiclr-17569	47	12	"	"	PUNCT
iiclr-17569	48	1	robert	robert	PROPN
iiclr-17569	48	2	kuttner	kuttner	PROPN
iiclr-17569	48	3	,	,	PUNCT
iiclr-17569	48	4	the	the	DET
iiclr-17569	48	5	great	great	ADJ
iiclr-17569	48	6	american	american	ADJ
iiclr-17569	48	7	pension	pension	NOUN
iiclr-17569	48	8	-	-	PUNCT
iiclr-17569	48	9	fund	fund	NOUN
iiclr-17569	48	10	robbery	robbery	NOUN
iiclr-17569	48	11	,	,	PUNCT
iiclr-17569	48	12	bus	bus	NOUN
iiclr-17569	48	13	.	.	PUNCT
iiclr-17569	49	1	wk	wk	INTJ
iiclr-17569	49	2	.	.	PROPN
iiclr-17569	49	3	,	,	PUNCT
iiclr-17569	49	4	sept	sept	PROPN
iiclr-17569	49	5	.	.	PROPN
iiclr-17569	49	6	8	8	NUM
iiclr-17569	49	7	,	,	PUNCT
iiclr-17569	49	8	2003	2003	NUM
iiclr-17569	49	9	,	,	PUNCT
iiclr-17569	49	10	at	at	ADP
iiclr-17569	49	11	24	24	NUM
iiclr-17569	49	12	.	.	PUNCT
iiclr-17569	50	1	however	however	ADV
iiclr-17569	50	2	,	,	PUNCT
iiclr-17569	50	3	kuttner	kuttner	PROPN
iiclr-17569	50	4	also	also	ADV
iiclr-17569	50	5	argues	argue	VERB
iiclr-17569	50	6	that	that	SCONJ
iiclr-17569	50	7	rather	rather	ADV
iiclr-17569	50	8	than	than	ADP
iiclr-17569	50	9	a	a	DET
iiclr-17569	50	10	"	"	PUNCT
iiclr-17569	50	11	perfect	perfect	ADJ
iiclr-17569	50	12	storm	storm	NOUN
iiclr-17569	50	13	,	,	PUNCT
iiclr-17569	50	14	"	"	PUNCT
iiclr-17569	50	15	pension	pension	NOUN
iiclr-17569	50	16	problems	problem	NOUN
iiclr-17569	50	17	are	be	AUX
iiclr-17569	50	18	instead	instead	ADV
iiclr-17569	50	19	"	"	PUNCT
iiclr-17569	50	20	a	a	DET
iiclr-17569	50	21	leaky	leaky	ADJ
iiclr-17569	50	22	boat	boat	NOUN
iiclr-17569	50	23	ravaged	ravage	VERB
iiclr-17569	50	24	by	by	ADP
iiclr-17569	50	25	pirates	pirate	NOUN
iiclr-17569	50	26	,	,	PUNCT
iiclr-17569	50	27	"	"	PUNCT
iiclr-17569	50	28	due	due	ADP
iiclr-17569	50	29	to	to	ADP
iiclr-17569	50	30	systematic	systematic	ADJ
iiclr-17569	50	31	looting	looting	NOUN
iiclr-17569	50	32	of	of	ADP
iiclr-17569	50	33	pension	pension	NOUN
iiclr-17569	50	34	plans	plan	NOUN
iiclr-17569	50	35	by	by	ADP
iiclr-17569	50	36	corporate	corporate	ADJ
iiclr-17569	50	37	sponsors	sponsor	NOUN
iiclr-17569	50	38	.	.	PUNCT
iiclr-17569	51	1	i	i	PRON
iiclr-17569	51	2	d.	d.	PROPN
iiclr-17569	51	3	13	13	NUM
iiclr-17569	51	4	.	.	PUNCT
iiclr-17569	52	1	colleen	colleen	PROPN
iiclr-17569	52	2	medill	medill	PROPN
iiclr-17569	52	3	,	,	PUNCT
iiclr-17569	52	4	introduction	introduction	NOUN
iiclr-17569	52	5	to	to	ADP
iiclr-17569	52	6	employee	employee	NOUN
iiclr-17569	52	7	benefits	benefit	NOUN
iiclr-17569	52	8	law	law	NOUN
iiclr-17569	52	9	:	:	PUNCT
iiclr-17569	52	10	policy	policy	NOUN
iiclr-17569	52	11	and	and	CCONJ
iiclr-17569	52	12	practice	practice	VERB
iiclr-17569	52	13	108	108	NUM
iiclr-17569	52	14	-	-	SYM
iiclr-17569	52	15	09	09	NUM
iiclr-17569	52	16	(	(	PUNCT
iiclr-17569	52	17	west	west	NOUN
iiclr-17569	52	18	2004	2004	NUM
iiclr-17569	52	19	)	)	PUNCT
iiclr-17569	52	20	.	.	PUNCT
iiclr-17569	53	1	see	see	VERB
iiclr-17569	53	2	also	also	ADV
iiclr-17569	53	3	philip	philip	PROPN
iiclr-17569	53	4	booth	booth	PROPN
iiclr-17569	53	5	&	&	CCONJ
iiclr-17569	53	6	terry	terry	PROPN
iiclr-17569	53	7	arthur	arthur	PROPN
iiclr-17569	53	8	,	,	PUNCT
iiclr-17569	53	9	adam	adam	PROPN
iiclr-17569	53	10	smith	smith	PROPN
iiclr-17569	53	11	inst	inst	PROPN
iiclr-17569	53	12	.	.	PROPN
iiclr-17569	53	13	,	,	PUNCT
iiclr-17569	53	14	submission	submission	NOUN
iiclr-17569	53	15	to	to	ADP
iiclr-17569	53	16	the	the	DET
iiclr-17569	53	17	review	review	NOUN
iiclr-17569	53	18	on	on	ADP
iiclr-17569	53	19	private	private	ADJ
iiclr-17569	53	20	pensions	pension	NOUN
iiclr-17569	53	21	simplification	simplification	NOUN
iiclr-17569	53	22	,	,	PUNCT
iiclr-17569	53	23	http://www.adamsmith.org/images/uploads/publications/private-pensions-simplification.pdf	http://www.adamsmith.org/images/uploads/publications/private-pensions-simplification.pdf	PROPN
iiclr-17569	53	24	(	(	PUNCT
iiclr-17569	53	25	last	last	ADV
iiclr-17569	53	26	visited	visit	VERB
iiclr-17569	53	27	jan	jan	PROPN
iiclr-17569	53	28	.	.	PROPN
iiclr-17569	53	29	20	20	NUM
iiclr-17569	53	30	,	,	PUNCT
iiclr-17569	53	31	2008	2008	NUM
iiclr-17569	53	32	)	)	PUNCT
iiclr-17569	53	33	(	(	PUNCT
iiclr-17569	53	34	arguing	argue	VERB
iiclr-17569	53	35	that	that	SCONJ
iiclr-17569	53	36	regulations	regulation	NOUN
iiclr-17569	53	37	should	should	AUX
iiclr-17569	53	38	not	not	PART
iiclr-17569	53	39	seek	seek	VERB
iiclr-17569	53	40	to	to	PART
iiclr-17569	53	41	remove	remove	VERB
iiclr-17569	53	42	financial	financial	ADJ
iiclr-17569	53	43	risk	risk	NOUN
iiclr-17569	53	44	from	from	ADP
iiclr-17569	53	45	retirement	retirement	NOUN
iiclr-17569	53	46	schemes	scheme	NOUN
iiclr-17569	53	47	)	)	PUNCT
iiclr-17569	53	48	.	.	PUNCT
iiclr-17569	54	1	14	14	NUM
iiclr-17569	54	2	.	.	PUNCT
iiclr-17569	54	3	medill	medill	NOUN
iiclr-17569	54	4	,	,	PUNCT
iiclr-17569	54	5	supra	supra	PROPN
iiclr-17569	54	6	note	note	NOUN
iiclr-17569	54	7	13	13	NUM
iiclr-17569	54	8	,	,	PUNCT
iiclr-17569	54	9	at	at	ADP
iiclr-17569	54	10	109	109	NUM
iiclr-17569	54	11	.	.	NOUN
iiclr-17569	54	12	15	15	NUM
iiclr-17569	54	13	.	.	PUNCT
iiclr-17569	55	1	i	i	PRON
iiclr-17569	55	2	d.	d.	PROPN
iiclr-17569	55	3	16	16	NUM
iiclr-17569	55	4	.	.	PUNCT
iiclr-17569	56	1	pension	pension	NOUN
iiclr-17569	56	2	protection	protection	PROPN
iiclr-17569	56	3	act	act	NOUN
iiclr-17569	56	4	of	of	ADP
iiclr-17569	56	5	2006	2006	NUM
iiclr-17569	56	6	,	,	PUNCT
iiclr-17569	56	7	pub	pub	NOUN
iiclr-17569	56	8	.	.	PUNCT
iiclr-17569	57	1	l.	l.	PROPN
iiclr-17569	57	2	no	no	INTJ
iiclr-17569	57	3	.	.	PROPN
iiclr-17569	58	1	109	109	NUM
iiclr-17569	58	2	-	-	SYM
iiclr-17569	58	3	280	280	NUM
iiclr-17569	58	4	(	(	PUNCT
iiclr-17569	58	5	2006	2006	NUM
iiclr-17569	58	6	)	)	PUNCT
iiclr-17569	58	7	(	(	PUNCT
iiclr-17569	58	8	codified	codify	VERB
iiclr-17569	58	9	as	as	ADP
iiclr-17569	58	10	an	an	DET
iiclr-17569	58	11	amendment	amendment	NOUN
iiclr-17569	58	12	to	to	ADP
iiclr-17569	58	13	29	29	NUM
iiclr-17569	58	14	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	58	15	.	.	PROPN
iiclr-17569	59	1	ch	ch	PROPN
iiclr-17569	59	2	.	.	PROPN
iiclr-17569	59	3	18	18	NUM
iiclr-17569	59	4	(	(	PUNCT
iiclr-17569	59	5	2007	2007	NUM
iiclr-17569	59	6	)	)	PUNCT
iiclr-17569	59	7	)	)	PUNCT
iiclr-17569	59	8	.	.	PUNCT
iiclr-17569	60	1	pensions	pension	NOUN
iiclr-17569	60	2	act	act	VERB
iiclr-17569	60	3	2004	2004	NUM
iiclr-17569	60	4	,	,	PUNCT
iiclr-17569	60	5	c.	c.	PROPN
iiclr-17569	60	6	35	35	NUM
iiclr-17569	60	7	(	(	PUNCT
iiclr-17569	60	8	u.k	u.k	PROPN
iiclr-17569	60	9	.	.	PROPN
iiclr-17569	60	10	)	)	PUNCT
iiclr-17569	60	11	.	.	PUNCT
iiclr-17569	61	1	most	most	ADJ
iiclr-17569	61	2	of	of	ADP
iiclr-17569	61	3	the	the	DET
iiclr-17569	61	4	pa	pa	PROPN
iiclr-17569	61	5	2004	2004	NUM
iiclr-17569	61	6	extends	extend	VERB
iiclr-17569	61	7	to	to	ADP
iiclr-17569	61	8	england	england	PROPN
iiclr-17569	61	9	,	,	PUNCT
iiclr-17569	61	10	wales	wales	PROPN
iiclr-17569	61	11	and	and	CCONJ
iiclr-17569	61	12	scotland	scotland	NOUN
iiclr-17569	61	13	;	;	PUNCT
iiclr-17569	61	14	however	however	ADV
iiclr-17569	61	15	,	,	PUNCT
iiclr-17569	61	16	some	some	DET
iiclr-17569	61	17	sections	section	NOUN
iiclr-17569	61	18	also	also	ADV
iiclr-17569	61	19	extend	extend	VERB
iiclr-17569	61	20	to	to	ADP
iiclr-17569	61	21	northern	northern	PROPN
iiclr-17569	61	22	ireland	ireland	PROPN
iiclr-17569	61	23	.	.	PUNCT
iiclr-17569	62	1	dep't	dep't	NOUN
iiclr-17569	62	2	for	for	ADP
iiclr-17569	62	3	work	work	NOUN
iiclr-17569	62	4	and	and	CCONJ
iiclr-17569	62	5	pensions	pension	NOUN
iiclr-17569	62	6	,	,	PUNCT
iiclr-17569	62	7	pensions	pension	NOUN
iiclr-17569	62	8	act	act	VERB
iiclr-17569	62	9	2004	2004	NUM
iiclr-17569	62	10	explanatory	explanatory	ADJ
iiclr-17569	62	11	notes	note	NOUN
iiclr-17569	62	12	,	,	PUNCT
iiclr-17569	62	13	2004	2004	NUM
iiclr-17569	62	14	,	,	PUNCT
iiclr-17569	62	15	at	at	ADP
iiclr-17569	62	16	4	4	NUM
iiclr-17569	62	17	,	,	PUNCT
iiclr-17569	62	18	http://www.opsi.gov.uk/acts/en2004/ukpgaen-20040035_en.pdf	http://www.opsi.gov.uk/acts/en2004/ukpgaen-20040035_en.pdf	PROPN
iiclr-17569	62	19	(	(	PUNCT
iiclr-17569	62	20	last	last	ADV
iiclr-17569	62	21	visited	visit	VERB
iiclr-17569	62	22	jan	jan	PROPN
iiclr-17569	62	23	.	.	PROPN
iiclr-17569	62	24	20	20	NUM
iiclr-17569	62	25	,	,	PUNCT
iiclr-17569	62	26	2008	2008	NUM
iiclr-17569	62	27	)	)	PUNCT
iiclr-17569	63	1	[	[	X
iiclr-17569	63	2	hereinafter	hereinafter	NOUN
iiclr-17569	63	3	work	work	NOUN
iiclr-17569	63	4	and	and	CCONJ
iiclr-17569	63	5	pensions	pension	NOUN
iiclr-17569	63	6	]	]	PUNCT
iiclr-17569	63	7	.	.	PUNCT
iiclr-17569	64	1	[	[	X
iiclr-17569	64	2	vol	vol	NOUN
iiclr-17569	64	3	.	.	PUNCT
iiclr-17569	65	1	18:1	18:1	NUM
iiclr-17569	65	2	a	a	DET
iiclr-17569	65	3	comparative	comparative	ADJ
iiclr-17569	65	4	analysis	analysis	NOUN
iiclr-17569	65	5	of	of	ADP
iiclr-17569	65	6	pension	pension	NOUN
iiclr-17569	65	7	reform	reform	NOUN
iiclr-17569	65	8	with	with	ADP
iiclr-17569	65	9	the	the	DET
iiclr-17569	65	10	intentions	intention	NOUN
iiclr-17569	65	11	underpinning	underpin	VERB
iiclr-17569	65	12	the	the	DET
iiclr-17569	65	13	enactment	enactment	NOUN
iiclr-17569	65	14	of	of	ADP
iiclr-17569	65	15	the	the	DET
iiclr-17569	65	16	legislation	legislation	NOUN
iiclr-17569	65	17	.	.	PUNCT
iiclr-17569	66	1	part	part	NOUN
iiclr-17569	67	1	i	i	PRON
iiclr-17569	67	2	-	-	PUNCT
iiclr-17569	67	3	a	a	PROPN
iiclr-17569	67	4	and	and	CCONJ
iiclr-17569	67	5	i	i	PROPN
iiclr-17569	67	6	-	-	PUNCT
iiclr-17569	67	7	b	b	PROPN
iiclr-17569	67	8	of	of	ADP
iiclr-17569	67	9	this	this	DET
iiclr-17569	67	10	note	note	NOUN
iiclr-17569	67	11	examine	examine	VERB
iiclr-17569	67	12	the	the	DET
iiclr-17569	67	13	history	history	NOUN
iiclr-17569	67	14	of	of	ADP
iiclr-17569	67	15	pensions	pension	NOUN
iiclr-17569	67	16	in	in	ADP
iiclr-17569	67	17	the	the	DET
iiclr-17569	67	18	united	united	PROPN
iiclr-17569	67	19	states	states	PROPN
iiclr-17569	67	20	and	and	CCONJ
iiclr-17569	67	21	the	the	DET
iiclr-17569	67	22	united	united	ADJ
iiclr-17569	67	23	kingdom	kingdom	PROPN
iiclr-17569	67	24	,	,	PUNCT
iiclr-17569	67	25	as	as	ADV
iiclr-17569	67	26	well	well	ADV
iiclr-17569	67	27	as	as	ADP
iiclr-17569	67	28	set	set	VERB
iiclr-17569	67	29	out	out	ADP
iiclr-17569	67	30	the	the	DET
iiclr-17569	67	31	most	most	ADV
iiclr-17569	67	32	recent	recent	ADJ
iiclr-17569	67	33	provisions	provision	NOUN
iiclr-17569	67	34	enacted	enact	VERB
iiclr-17569	67	35	pertaining	pertain	VERB
iiclr-17569	67	36	to	to	ADP
iiclr-17569	67	37	these	these	DET
iiclr-17569	67	38	types	type	NOUN
iiclr-17569	67	39	of	of	ADP
iiclr-17569	67	40	pension	pension	NOUN
iiclr-17569	67	41	plans	plan	NOUN
iiclr-17569	67	42	.	.	PUNCT
iiclr-17569	68	1	part	part	NOUN
iiclr-17569	68	2	h	h	PROPN
iiclr-17569	68	3	provides	provide	VERB
iiclr-17569	68	4	an	an	DET
iiclr-17569	68	5	in	in	ADP
iiclr-17569	68	6	depth	depth	NOUN
iiclr-17569	68	7	discussion	discussion	NOUN
iiclr-17569	68	8	of	of	ADP
iiclr-17569	68	9	the	the	DET
iiclr-17569	68	10	provisions	provision	NOUN
iiclr-17569	68	11	in	in	ADP
iiclr-17569	68	12	each	each	DET
iiclr-17569	68	13	country	country	NOUN
iiclr-17569	68	14	,	,	PUNCT
iiclr-17569	68	15	the	the	DET
iiclr-17569	68	16	effects	effect	NOUN
iiclr-17569	68	17	of	of	ADP
iiclr-17569	68	18	the	the	DET
iiclr-17569	68	19	provisions	provision	NOUN
iiclr-17569	68	20	,	,	PUNCT
iiclr-17569	68	21	and	and	CCONJ
iiclr-17569	68	22	the	the	DET
iiclr-17569	68	23	intent	intent	NOUN
iiclr-17569	68	24	of	of	ADP
iiclr-17569	68	25	the	the	DET
iiclr-17569	68	26	drafters	drafter	NOUN
iiclr-17569	68	27	of	of	ADP
iiclr-17569	68	28	the	the	DET
iiclr-17569	68	29	provisions	provision	NOUN
iiclr-17569	68	30	.	.	PUNCT
iiclr-17569	69	1	part	part	NOUN
iiclr-17569	69	2	il	il	PROPN
iiclr-17569	69	3	compares	compare	VERB
iiclr-17569	69	4	and	and	CCONJ
iiclr-17569	69	5	contrasts	contrast	VERB
iiclr-17569	69	6	the	the	DET
iiclr-17569	69	7	reform	reform	NOUN
iiclr-17569	69	8	set	set	VERB
iiclr-17569	69	9	out	out	ADP
iiclr-17569	69	10	by	by	ADP
iiclr-17569	69	11	the	the	DET
iiclr-17569	69	12	ppa	ppa	PROPN
iiclr-17569	69	13	2006	2006	NUM
iiclr-17569	69	14	and	and	CCONJ
iiclr-17569	69	15	the	the	DET
iiclr-17569	69	16	pa	pa	PROPN
iiclr-17569	69	17	2004	2004	NUM
iiclr-17569	69	18	and	and	CCONJ
iiclr-17569	69	19	the	the	DET
iiclr-17569	69	20	effects	effect	NOUN
iiclr-17569	69	21	,	,	PUNCT
iiclr-17569	69	22	focusing	focus	VERB
iiclr-17569	69	23	on	on	ADP
iiclr-17569	69	24	lessons	lesson	NOUN
iiclr-17569	69	25	,	,	PUNCT
iiclr-17569	69	26	if	if	SCONJ
iiclr-17569	69	27	any	any	PRON
iiclr-17569	69	28	,	,	PUNCT
iiclr-17569	69	29	the	the	DET
iiclr-17569	69	30	united	united	PROPN
iiclr-17569	69	31	states	states	PROPN
iiclr-17569	69	32	can	can	AUX
iiclr-17569	69	33	learn	learn	VERB
iiclr-17569	69	34	from	from	ADP
iiclr-17569	69	35	the	the	DET
iiclr-17569	69	36	united	united	ADJ
iiclr-17569	69	37	kingdom	kingdom	NOUN
iiclr-17569	69	38	.	.	PUNCT
iiclr-17569	70	1	finally	finally	ADV
iiclr-17569	70	2	,	,	PUNCT
iiclr-17569	70	3	part	part	NOUN
iiclr-17569	70	4	iv	iv	NUM
iiclr-17569	70	5	sets	set	VERB
iiclr-17569	70	6	out	out	ADP
iiclr-17569	70	7	other	other	ADJ
iiclr-17569	70	8	possible	possible	ADJ
iiclr-17569	70	9	solutions	solution	NOUN
iiclr-17569	70	10	for	for	SCONJ
iiclr-17569	70	11	the	the	DET
iiclr-17569	70	12	united	united	PROPN
iiclr-17569	70	13	states	states	PROPN
iiclr-17569	70	14	to	to	PART
iiclr-17569	70	15	correct	correct	VERB
iiclr-17569	70	16	funding	funding	NOUN
iiclr-17569	70	17	and	and	CCONJ
iiclr-17569	70	18	pbgc	pbgc	X
iiclr-17569	70	19	deficits	deficit	NOUN
iiclr-17569	70	20	.	.	PUNCT
iiclr-17569	71	1	a.	a.	PROPN
iiclr-17569	71	2	brief	brief	PROPN
iiclr-17569	71	3	history	history	NOUN
iiclr-17569	71	4	of	of	ADP
iiclr-17569	71	5	pensions	pension	NOUN
iiclr-17569	71	6	in	in	ADP
iiclr-17569	71	7	the	the	DET
iiclr-17569	71	8	united	united	PROPN
iiclr-17569	71	9	states	states	PROPN
iiclr-17569	71	10	employee	employee	NOUN
iiclr-17569	71	11	benefits	benefit	NOUN
iiclr-17569	71	12	programs	program	NOUN
iiclr-17569	71	13	came	come	VERB
iiclr-17569	71	14	into	into	ADP
iiclr-17569	71	15	existence	existence	NOUN
iiclr-17569	71	16	in	in	ADP
iiclr-17569	71	17	the	the	DET
iiclr-17569	71	18	united	united	PROPN
iiclr-17569	71	19	states	states	PROPN
iiclr-17569	71	20	as	as	ADV
iiclr-17569	71	21	early	early	ADV
iiclr-17569	71	22	as	as	ADP
iiclr-17569	71	23	1636	1636	NUM
iiclr-17569	71	24	when	when	SCONJ
iiclr-17569	71	25	plymouth	plymouth	NOUN
iiclr-17569	71	26	colony	colony	NOUN
iiclr-17569	71	27	created	create	VERB
iiclr-17569	71	28	a	a	DET
iiclr-17569	71	29	military	military	ADJ
iiclr-17569	71	30	program	program	NOUN
iiclr-17569	71	31	for	for	ADP
iiclr-17569	71	32	veterans	veteran	NOUN
iiclr-17569	71	33	.	.	PUNCT
iiclr-17569	72	1	17	17	NUM
iiclr-17569	72	2	the	the	DET
iiclr-17569	72	3	first	first	ADJ
iiclr-17569	72	4	official	official	ADJ
iiclr-17569	72	5	corporate	corporate	ADJ
iiclr-17569	72	6	pension	pension	NOUN
iiclr-17569	72	7	plan	plan	NOUN
iiclr-17569	72	8	did	do	AUX
iiclr-17569	72	9	not	not	PART
iiclr-17569	72	10	exist	exist	VERB
iiclr-17569	72	11	until	until	ADP
iiclr-17569	72	12	1875	1875	NUM
iiclr-17569	72	13	,	,	PUNCT
iiclr-17569	72	14	when	when	SCONJ
iiclr-17569	72	15	american	american	PROPN
iiclr-17569	72	16	express	express	VERB
iiclr-17569	72	17	provided	provide	VERB
iiclr-17569	72	18	retirement	retirement	NOUN
iiclr-17569	72	19	benefits	benefit	NOUN
iiclr-17569	72	20	to	to	ADP
iiclr-17569	72	21	its	its	PRON
iiclr-17569	72	22	employees	employee	NOUN
iiclr-17569	72	23	.	.	PUNCT
iiclr-17569	73	1	18	18	NUM
iiclr-17569	73	2	this	this	DET
iiclr-17569	73	3	encouraged	encourage	VERB
iiclr-17569	73	4	other	other	ADJ
iiclr-17569	73	5	companies	company	NOUN
iiclr-17569	73	6	to	to	PART
iiclr-17569	73	7	follow	follow	VERB
iiclr-17569	73	8	suit	suit	NOUN
iiclr-17569	73	9	and	and	CCONJ
iiclr-17569	73	10	create	create	VERB
iiclr-17569	73	11	pensions	pension	NOUN
iiclr-17569	73	12	as	as	ADV
iiclr-17569	73	13	well	well	ADV
iiclr-17569	73	14	.	.	PUNCT
iiclr-17569	74	1	19	19	NUM
iiclr-17569	74	2	pensions	pension	NOUN
iiclr-17569	74	3	increased	increase	VERB
iiclr-17569	74	4	in	in	ADP
iiclr-17569	74	5	popularity	popularity	NOUN
iiclr-17569	74	6	at	at	ADP
iiclr-17569	74	7	a	a	DET
iiclr-17569	74	8	time	time	NOUN
iiclr-17569	74	9	when	when	SCONJ
iiclr-17569	74	10	industrialization	industrialization	NOUN
iiclr-17569	74	11	and	and	CCONJ
iiclr-17569	74	12	urbanization	urbanization	NOUN
iiclr-17569	74	13	were	be	AUX
iiclr-17569	74	14	becoming	become	VERB
iiclr-17569	74	15	more	more	ADJ
iiclr-17569	74	16	prevalent.20	prevalent.20	NOUN
iiclr-17569	74	17	younger	young	ADJ
iiclr-17569	74	18	generations	generation	NOUN
iiclr-17569	74	19	were	be	AUX
iiclr-17569	74	20	not	not	PART
iiclr-17569	74	21	supporting	support	VERB
iiclr-17569	74	22	elderly	elderly	ADJ
iiclr-17569	74	23	family	family	NOUN
iiclr-17569	74	24	members	member	NOUN
iiclr-17569	74	25	as	as	SCONJ
iiclr-17569	74	26	they	they	PRON
iiclr-17569	74	27	had	have	VERB
iiclr-17569	74	28	in	in	ADP
iiclr-17569	74	29	the	the	DET
iiclr-17569	74	30	past	past	NOUN
iiclr-17569	74	31	.	.	PUNCT
iiclr-17569	75	1	as	as	ADP
iiclr-17569	75	2	a	a	DET
iiclr-17569	75	3	result	result	NOUN
iiclr-17569	75	4	,	,	PUNCT
iiclr-17569	75	5	the	the	DET
iiclr-17569	75	6	21elderly	21elderly	ADV
iiclr-17569	75	7	needed	need	VERB
iiclr-17569	75	8	savings	saving	NOUN
iiclr-17569	75	9	to	to	PART
iiclr-17569	75	10	fund	fund	VERB
iiclr-17569	75	11	their	their	PRON
iiclr-17569	75	12	retirement	retirement	NOUN
iiclr-17569	75	13	.	.	PUNCT
iiclr-17569	76	1	while	while	SCONJ
iiclr-17569	76	2	savings	saving	NOUN
iiclr-17569	76	3	were	be	AUX
iiclr-17569	76	4	needed	need	VERB
iiclr-17569	76	5	to	to	PART
iiclr-17569	76	6	retire	retire	VERB
iiclr-17569	76	7	,	,	PUNCT
iiclr-17569	76	8	people	people	NOUN
iiclr-17569	76	9	were	be	AUX
iiclr-17569	76	10	either	either	CCONJ
iiclr-17569	76	11	unable	unable	ADJ
iiclr-17569	76	12	or	or	CCONJ
iiclr-17569	76	13	unwilling	unwilling	ADJ
iiclr-17569	76	14	to	to	PART
iiclr-17569	76	15	save	save	VERB
iiclr-17569	76	16	sufficient	sufficient	ADJ
iiclr-17569	76	17	amounts.22	amounts.22	NOUN
iiclr-17569	76	18	thus	thus	ADV
iiclr-17569	76	19	,	,	PUNCT
iiclr-17569	76	20	elderly	elderly	ADJ
iiclr-17569	76	21	employees	employee	NOUN
iiclr-17569	76	22	inefficiently	inefficiently	ADV
iiclr-17569	76	23	remained	remain	VERB
iiclr-17569	76	24	in	in	ADP
iiclr-17569	76	25	the	the	DET
iiclr-17569	76	26	workforce	workforce	NOUN
iiclr-17569	76	27	long	long	ADV
iiclr-17569	76	28	after	after	SCONJ
iiclr-17569	76	29	they	they	PRON
iiclr-17569	76	30	were	be	AUX
iiclr-17569	76	31	able	able	ADJ
iiclr-17569	76	32	to	to	PART
iiclr-17569	76	33	meet	meet	VERB
iiclr-17569	76	34	the	the	DET
iiclr-17569	76	35	standards	standard	NOUN
iiclr-17569	76	36	of	of	ADP
iiclr-17569	76	37	their	their	PRON
iiclr-17569	76	38	jobs.23	jobs.23	ADJ
iiclr-17569	76	39	pensions	pension	NOUN
iiclr-17569	76	40	evolved	evolve	VERB
iiclr-17569	76	41	because	because	SCONJ
iiclr-17569	76	42	employers	employer	NOUN
iiclr-17569	76	43	could	could	AUX
iiclr-17569	76	44	not	not	PART
iiclr-17569	76	45	afford	afford	VERB
iiclr-17569	76	46	to	to	PART
iiclr-17569	76	47	pay	pay	VERB
iiclr-17569	76	48	elderly	elderly	ADJ
iiclr-17569	76	49	employees	employee	NOUN
iiclr-17569	76	50	the	the	DET
iiclr-17569	76	51	same	same	ADJ
iiclr-17569	76	52	compensation	compensation	NOUN
iiclr-17569	76	53	as	as	SCONJ
iiclr-17569	76	54	they	they	PRON
iiclr-17569	76	55	paid	pay	VERB
iiclr-17569	76	56	younger	young	ADJ
iiclr-17569	76	57	workers	worker	NOUN
iiclr-17569	76	58	,	,	PUNCT
iiclr-17569	76	59	as	as	SCONJ
iiclr-17569	76	60	elderly	elderly	ADJ
iiclr-17569	76	61	employees	employee	NOUN
iiclr-17569	76	62	were	be	AUX
iiclr-17569	76	63	less	less	ADV
iiclr-17569	76	64	able	able	ADJ
iiclr-17569	76	65	to	to	PART
iiclr-17569	76	66	fulfill	fulfill	VERB
iiclr-17569	76	67	their	their	PRON
iiclr-17569	76	68	work	work	NOUN
iiclr-17569	76	69	obligations	obligation	NOUN
iiclr-17569	76	70	than	than	ADP
iiclr-17569	76	71	younger	young	ADJ
iiclr-17569	76	72	workers	worker	NOUN
iiclr-17569	76	73	.	.	PUNCT
iiclr-17569	77	1	24	24	NUM
iiclr-17569	77	2	as	as	ADP
iiclr-17569	77	3	an	an	DET
iiclr-17569	77	4	alternative	alternative	NOUN
iiclr-17569	77	5	to	to	ADP
iiclr-17569	77	6	firing	fire	VERB
iiclr-17569	77	7	elderly	elderly	ADJ
iiclr-17569	77	8	employees	employee	NOUN
iiclr-17569	77	9	,	,	PUNCT
iiclr-17569	77	10	pension	pension	NOUN
iiclr-17569	77	11	plans	plan	NOUN
iiclr-17569	77	12	were	be	AUX
iiclr-17569	77	13	created	create	VERB
iiclr-17569	77	14	to	to	PART
iiclr-17569	77	15	allow	allow	VERB
iiclr-17569	77	16	employees	employee	NOUN
iiclr-17569	77	17	to	to	PART
iiclr-17569	77	18	retire	retire	VERB
iiclr-17569	77	19	voluntarily	voluntarily	ADV
iiclr-17569	77	20	with	with	ADP
iiclr-17569	77	21	financial	financial	ADJ
iiclr-17569	77	22	support	support	NOUN
iiclr-17569	77	23	during	during	ADP
iiclr-17569	77	24	retirement	retirement	NOUN
iiclr-17569	77	25	.	.	PUNCT
iiclr-17569	78	1	25	25	NUM
iiclr-17569	78	2	these	these	DET
iiclr-17569	78	3	early	early	ADJ
iiclr-17569	78	4	private	private	ADJ
iiclr-17569	78	5	retirement	retirement	NOUN
iiclr-17569	78	6	pension	pension	NOUN
iiclr-17569	78	7	plans	plan	NOUN
iiclr-17569	78	8	were	be	AUX
iiclr-17569	78	9	not	not	PART
iiclr-17569	78	10	required	require	VERB
iiclr-17569	78	11	by	by	ADP
iiclr-17569	78	12	law	law	NOUN
iiclr-17569	78	13	to	to	PART
iiclr-17569	78	14	provide	provide	VERB
iiclr-17569	78	15	the	the	DET
iiclr-17569	78	16	benefits	benefit	NOUN
iiclr-17569	78	17	they	they	PRON
iiclr-17569	78	18	promised	promise	VERB
iiclr-17569	78	19	to	to	PART
iiclr-17569	78	20	employees.26	employees.26	VERB
iiclr-17569	78	21	after	after	ADP
iiclr-17569	78	22	world	world	PROPN
iiclr-17569	78	23	war	war	PROPN
iiclr-17569	78	24	ii	ii	PROPN
iiclr-17569	78	25	,	,	PUNCT
iiclr-17569	78	26	but	but	CCONJ
iiclr-17569	78	27	before	before	ADP
iiclr-17569	78	28	1974	1974	NUM
iiclr-17569	78	29	,	,	PUNCT
iiclr-17569	78	30	the	the	DET
iiclr-17569	78	31	only	only	ADJ
iiclr-17569	78	32	government	government	NOUN
iiclr-17569	78	33	regulation	regulation	NOUN
iiclr-17569	78	34	that	that	PRON
iiclr-17569	78	35	pertained	pertain	VERB
iiclr-17569	78	36	to	to	ADP
iiclr-17569	78	37	employers	employer	NOUN
iiclr-17569	78	38	who	who	PRON
iiclr-17569	78	39	17	17	NUM
iiclr-17569	78	40	.	.	PUNCT
iiclr-17569	79	1	jill	jill	PROPN
iiclr-17569	79	2	l.	l.	PROPN
iiclr-17569	79	3	uylaki	uylaki	PROPN
iiclr-17569	79	4	,	,	PUNCT
iiclr-17569	79	5	promises	promise	NOUN
iiclr-17569	79	6	made	make	VERB
iiclr-17569	79	7	,	,	PUNCT
iiclr-17569	79	8	promises	promise	NOUN
iiclr-17569	79	9	broken	break	VERB
iiclr-17569	79	10	:	:	PUNCT
iiclr-17569	79	11	securing	secure	VERB
iiclr-17569	79	12	defined	define	VERB
iiclr-17569	79	13	benefit	benefit	NOUN
iiclr-17569	79	14	pension	pension	NOUN
iiclr-17569	79	15	plan	plan	NOUN
iiclr-17569	79	16	income	income	NOUN
iiclr-17569	79	17	in	in	ADP
iiclr-17569	79	18	the	the	DET
iiclr-17569	79	19	wake	wake	NOUN
iiclr-17569	79	20	of	of	ADP
iiclr-17569	79	21	employer	employer	NOUN
iiclr-17569	79	22	bankruptcy	bankruptcy	NOUN
iiclr-17569	79	23	:	:	PUNCT
iiclr-17569	79	24	should	should	AUX
iiclr-17569	79	25	we	we	PRON
iiclr-17569	79	26	rethink	rethink	VERB
iiclr-17569	79	27	priority	priority	NOUN
iiclr-17569	79	28	status	status	NOUN
iiclr-17569	79	29	for	for	ADP
iiclr-17569	79	30	the	the	DET
iiclr-17569	79	31	pension	pension	NOUN
iiclr-17569	79	32	benefit	benefit	NOUN
iiclr-17569	79	33	guaranty	guaranty	NOUN
iiclr-17569	79	34	corporation	corporation	NOUN
iiclr-17569	79	35	?	?	PUNCT
iiclr-17569	79	36	,	,	PUNCT
iiclr-17569	79	37	6	6	NUM
iiclr-17569	79	38	elder	elder	NOUN
iiclr-17569	79	39	l.j	l.j	PROPN
iiclr-17569	79	40	.	.	PROPN
iiclr-17569	79	41	77	77	NUM
iiclr-17569	79	42	,	,	PUNCT
iiclr-17569	79	43	81	81	NUM
iiclr-17569	79	44	(	(	PUNCT
iiclr-17569	79	45	1998	1998	NUM
iiclr-17569	79	46	)	)	PUNCT
iiclr-17569	79	47	.	.	PUNCT
iiclr-17569	80	1	18	18	NUM
iiclr-17569	80	2	.	.	PUNCT
iiclr-17569	81	1	i	i	PRON
iiclr-17569	81	2	d.	d.	PROPN
iiclr-17569	81	3	19	19	NUM
iiclr-17569	81	4	.	.	PUNCT
iiclr-17569	82	1	i	i	PRON
iiclr-17569	82	2	d.	d.	PROPN
iiclr-17569	82	3	by	by	ADP
iiclr-17569	82	4	1992	1992	NUM
iiclr-17569	82	5	there	there	PRON
iiclr-17569	82	6	were	be	VERB
iiclr-17569	82	7	more	more	ADJ
iiclr-17569	82	8	than	than	ADP
iiclr-17569	82	9	708,400	708,400	NUM
iiclr-17569	82	10	plans	plan	NOUN
iiclr-17569	82	11	.	.	PUNCT
iiclr-17569	83	1	i	i	PRON
iiclr-17569	83	2	d.	d.	PROPN
iiclr-17569	83	3	20	20	NUM
iiclr-17569	83	4	.	.	PUNCT
iiclr-17569	84	1	dan	dan	PROPN
iiclr-17569	84	2	m.	m.	PROPN
iiclr-17569	84	3	mcgi.l	mcgi.l	PROPN
iiclr-17569	85	1	er	er	INTJ
iiclr-17569	85	2	al	al	PROPN
iiclr-17569	85	3	.	.	PROPN
iiclr-17569	85	4	,	,	PUNCT
iiclr-17569	85	5	fundamentals	fundamental	NOUN
iiclr-17569	85	6	of	of	ADP
iiclr-17569	85	7	private	private	ADJ
iiclr-17569	85	8	pensions	pension	NOUN
iiclr-17569	85	9	3	3	NUM
iiclr-17569	85	10	(	(	PUNCT
iiclr-17569	85	11	8th	8th	ADJ
iiclr-17569	85	12	ed	ed	NOUN
iiclr-17569	85	13	.	.	PROPN
iiclr-17569	85	14	2005	2005	NUM
iiclr-17569	85	15	)	)	PUNCT
iiclr-17569	85	16	.	.	PUNCT
iiclr-17569	86	1	21	21	NUM
iiclr-17569	86	2	.	.	PUNCT
iiclr-17569	87	1	i	i	PRON
iiclr-17569	87	2	d.	d.	PROPN
iiclr-17569	87	3	22	22	NUM
iiclr-17569	87	4	.	.	PUNCT
iiclr-17569	88	1	i	i	PRON
iiclr-17569	88	2	d.	d.	PROPN
iiclr-17569	88	3	23	23	NUM
iiclr-17569	88	4	.	.	PUNCT
iiclr-17569	89	1	i	i	PRON
iiclr-17569	89	2	d.	d.	PROPN
iiclr-17569	89	3	at	at	ADP
iiclr-17569	89	4	5	5	NUM
iiclr-17569	89	5	.	.	PUNCT
iiclr-17569	89	6	24	24	NUM
iiclr-17569	89	7	.	.	PUNCT
iiclr-17569	90	1	i	i	PRON
iiclr-17569	90	2	d.	d.	PROPN
iiclr-17569	90	3	at	at	ADP
iiclr-17569	90	4	3	3	NUM
iiclr-17569	90	5	.	.	PROPN
iiclr-17569	90	6	25	25	NUM
iiclr-17569	90	7	.	.	PUNCT
iiclr-17569	91	1	i	i	PRON
iiclr-17569	91	2	d.	d.	PROPN
iiclr-17569	91	3	at	at	ADP
iiclr-17569	91	4	7	7	NUM
iiclr-17569	91	5	.	.	NOUN
iiclr-17569	91	6	26	26	NUM
iiclr-17569	91	7	.	.	PUNCT
iiclr-17569	92	1	uylaki	uylaki	PROPN
iiclr-17569	92	2	,	,	PUNCT
iiclr-17569	92	3	supra	supra	PROPN
iiclr-17569	92	4	note	note	PROPN
iiclr-17569	92	5	17	17	NUM
iiclr-17569	92	6	,	,	PUNCT
iiclr-17569	92	7	at	at	ADP
iiclr-17569	92	8	81	81	NUM
iiclr-17569	92	9	.	.	PUNCT
iiclr-17569	93	1	20081	20081	NUM
iiclr-17569	93	2	ind	ind	NOUN
iiclr-17569	93	3	.	.	PUNCT
iiclr-17569	94	1	int'l	int'l	PROPN
iiclr-17569	94	2	&	&	CCONJ
iiclr-17569	94	3	comp	comp	PROPN
iiclr-17569	94	4	.	.	PUNCT
iiclr-17569	95	1	l.	l.	PROPN
iiclr-17569	95	2	rev	rev	PROPN
iiclr-17569	95	3	.	.	PROPN
iiclr-17569	96	1	had	have	VERB
iiclr-17569	96	2	retirement	retirement	NOUN
iiclr-17569	96	3	plans	plan	NOUN
iiclr-17569	96	4	provided	provide	VERB
iiclr-17569	96	5	the	the	DET
iiclr-17569	96	6	employers	employer	NOUN
iiclr-17569	96	7	with	with	ADP
iiclr-17569	96	8	favorable	favorable	ADJ
iiclr-17569	96	9	tax	tax	NOUN
iiclr-17569	96	10	treatment.27	treatment.27	PROPN
iiclr-17569	96	11	therefore	therefore	ADV
iiclr-17569	96	12	,	,	PUNCT
iiclr-17569	96	13	employee	employee	NOUN
iiclr-17569	96	14	retirement	retirement	NOUN
iiclr-17569	96	15	plans	plan	NOUN
iiclr-17569	96	16	were	be	AUX
iiclr-17569	96	17	generally	generally	ADV
iiclr-17569	96	18	viewed	view	VERB
iiclr-17569	96	19	as	as	ADP
iiclr-17569	96	20	a	a	DET
iiclr-17569	96	21	"	"	PUNCT
iiclr-17569	96	22	type	type	NOUN
iiclr-17569	96	23	of	of	ADP
iiclr-17569	96	24	'	'	PUNCT
iiclr-17569	96	25	gratuity	gratuity	NOUN
iiclr-17569	96	26	'	'	PUNCT
iiclr-17569	96	27	or	or	CCONJ
iiclr-17569	96	28	'	'	PUNCT
iiclr-17569	96	29	thank	thank	VERB
iiclr-17569	96	30	-	-	PUNCT
iiclr-17569	96	31	you	you	PRON
iiclr-17569	96	32	'	'	PUNCT
iiclr-17569	96	33	from	from	ADP
iiclr-17569	96	34	the	the	DET
iiclr-17569	96	35	employer	employer	NOUN
iiclr-17569	96	36	to	to	PART
iiclr-17569	96	37	be	be	AUX
iiclr-17569	96	38	disbursed	disburse	VERB
iiclr-17569	96	39	only	only	ADV
iiclr-17569	96	40	at	at	ADP
iiclr-17569	96	41	the	the	DET
iiclr-17569	96	42	employer	employer	NOUN
iiclr-17569	96	43	's	's	PART
iiclr-17569	96	44	discretion	discretion	NOUN
iiclr-17569	96	45	.	.	PUNCT
iiclr-17569	97	1	"28	"28	PUNCT
iiclr-17569	98	1	the	the	DET
iiclr-17569	98	2	number	number	NOUN
iiclr-17569	98	3	of	of	ADP
iiclr-17569	98	4	pension	pension	NOUN
iiclr-17569	98	5	plans	plan	NOUN
iiclr-17569	98	6	continued	continue	VERB
iiclr-17569	98	7	to	to	PART
iiclr-17569	98	8	grow	grow	VERB
iiclr-17569	98	9	until	until	ADP
iiclr-17569	98	10	the	the	DET
iiclr-17569	98	11	depression	depression	NOUN
iiclr-17569	98	12	in	in	ADP
iiclr-17569	98	13	1929.29	1929.29	NUM
iiclr-17569	98	14	while	while	SCONJ
iiclr-17569	98	15	the	the	DET
iiclr-17569	98	16	depression	depression	NOUN
iiclr-17569	98	17	slowed	slow	VERB
iiclr-17569	98	18	the	the	DET
iiclr-17569	98	19	growth	growth	NOUN
iiclr-17569	98	20	of	of	ADP
iiclr-17569	98	21	pension	pension	NOUN
iiclr-17569	98	22	plans	plan	NOUN
iiclr-17569	98	23	,	,	PUNCT
iiclr-17569	98	24	financial	financial	ADJ
iiclr-17569	98	25	difficulty	difficulty	NOUN
iiclr-17569	98	26	and	and	CCONJ
iiclr-17569	98	27	unemployment	unemployment	NOUN
iiclr-17569	98	28	for	for	ADP
iiclr-17569	98	29	the	the	DET
iiclr-17569	98	30	elderly	elderly	ADJ
iiclr-17569	98	31	gave	give	VERB
iiclr-17569	98	32	rise	rise	NOUN
iiclr-17569	98	33	to	to	ADP
iiclr-17569	98	34	the	the	DET
iiclr-17569	98	35	social	social	ADJ
iiclr-17569	98	36	security	security	NOUN
iiclr-17569	98	37	act	act	NOUN
iiclr-17569	98	38	of	of	ADP
iiclr-17569	98	39	1935.30	1935.30	NUM
iiclr-17569	98	40	after	after	ADP
iiclr-17569	98	41	the	the	DET
iiclr-17569	98	42	depression	depression	NOUN
iiclr-17569	98	43	,	,	PUNCT
iiclr-17569	98	44	"	"	PUNCT
iiclr-17569	98	45	general	general	ADJ
iiclr-17569	98	46	consciousness	consciousness	NOUN
iiclr-17569	98	47	about	about	ADP
iiclr-17569	98	48	retirement	retirement	NOUN
iiclr-17569	98	49	income	income	NOUN
iiclr-17569	98	50	security	security	NOUN
iiclr-17569	98	51	,	,	PUNCT
iiclr-17569	98	52	the	the	DET
iiclr-17569	98	53	beneficial	beneficial	ADJ
iiclr-17569	98	54	way	way	NOUN
iiclr-17569	98	55	in	in	ADP
iiclr-17569	98	56	which	which	PRON
iiclr-17569	98	57	social	social	ADJ
iiclr-17569	98	58	security	security	NOUN
iiclr-17569	98	59	was	be	AUX
iiclr-17569	98	60	implemented	implement	VERB
iiclr-17569	98	61	,	,	PUNCT
iiclr-17569	98	62	and	and	CCONJ
iiclr-17569	98	63	the	the	DET
iiclr-17569	98	64	favorable	favorable	ADJ
iiclr-17569	98	65	tax	tax	NOUN
iiclr-17569	98	66	treatment	treatment	NOUN
iiclr-17569	98	67	of	of	ADP
iiclr-17569	98	68	employer	employer	NOUN
iiclr-17569	98	69	-	-	PUNCT
iiclr-17569	98	70	sponsored	sponsor	VERB
iiclr-17569	98	71	retirement	retirement	NOUN
iiclr-17569	98	72	programs	program	NOUN
iiclr-17569	98	73	"	"	PUNCT
iiclr-17569	98	74	caused	cause	VERB
iiclr-17569	98	75	the	the	DET
iiclr-17569	98	76	number	number	NOUN
iiclr-17569	98	77	of	of	ADP
iiclr-17569	98	78	pension	pension	NOUN
iiclr-17569	98	79	plans	plan	NOUN
iiclr-17569	98	80	to	to	PART
iiclr-17569	98	81	expand	expand	VERB
iiclr-17569	98	82	quickly	quickly	ADV
iiclr-17569	98	83	from	from	ADP
iiclr-17569	98	84	the	the	DET
iiclr-17569	98	85	1950s	1950	NOUN
iiclr-17569	98	86	through	through	ADP
iiclr-17569	98	87	the	the	DET
iiclr-17569	98	88	1970s.31	1970s.31	NUM
iiclr-17569	98	89	one	one	NUM
iiclr-17569	98	90	of	of	ADP
iiclr-17569	98	91	the	the	DET
iiclr-17569	98	92	most	most	ADV
iiclr-17569	98	93	important	important	ADJ
iiclr-17569	98	94	events	event	NOUN
iiclr-17569	98	95	culminating	culminate	VERB
iiclr-17569	98	96	in	in	ADP
iiclr-17569	98	97	the	the	DET
iiclr-17569	98	98	enactment	enactment	NOUN
iiclr-17569	98	99	of	of	ADP
iiclr-17569	98	100	the	the	DET
iiclr-17569	98	101	employee	employee	NOUN
iiclr-17569	98	102	retirement	retirement	PROPN
iiclr-17569	98	103	income	income	PROPN
iiclr-17569	98	104	security	security	PROPN
iiclr-17569	98	105	act	act	NOUN
iiclr-17569	98	106	of	of	ADP
iiclr-17569	98	107	1974	1974	NUM
iiclr-17569	98	108	(	(	PUNCT
iiclr-17569	98	109	erisa	erisa	NOUN
iiclr-17569	98	110	)	)	PUNCT
iiclr-17569	98	111	was	be	AUX
iiclr-17569	98	112	the	the	DET
iiclr-17569	98	113	1963	1963	NUM
iiclr-17569	98	114	closing	closing	NOUN
iiclr-17569	98	115	of	of	ADP
iiclr-17569	98	116	the	the	DET
iiclr-17569	98	117	studebaker	studebaker	NOUN
iiclr-17569	98	118	automobile	automobile	NOUN
iiclr-17569	98	119	plant.32	plant.32	ADJ
iiclr-17569	98	120	when	when	SCONJ
iiclr-17569	98	121	the	the	DET
iiclr-17569	98	122	studebaker	studebaker	NOUN
iiclr-17569	98	123	plant	plant	NOUN
iiclr-17569	98	124	closed	close	VERB
iiclr-17569	98	125	,	,	PUNCT
iiclr-17569	98	126	the	the	DET
iiclr-17569	98	127	pension	pension	NOUN
iiclr-17569	98	128	plan	plan	NOUN
iiclr-17569	98	129	was	be	AUX
iiclr-17569	98	130	also	also	ADV
iiclr-17569	98	131	terminated.33	terminated.33	ADJ
iiclr-17569	98	132	the	the	DET
iiclr-17569	98	133	plan	plan	NOUN
iiclr-17569	98	134	did	do	AUX
iiclr-17569	98	135	not	not	PART
iiclr-17569	98	136	have	have	VERB
iiclr-17569	98	137	sufficient	sufficient	ADJ
iiclr-17569	98	138	assets	asset	NOUN
iiclr-17569	98	139	to	to	PART
iiclr-17569	98	140	cover	cover	VERB
iiclr-17569	98	141	all	all	PRON
iiclr-17569	98	142	of	of	ADP
iiclr-17569	98	143	the	the	DET
iiclr-17569	98	144	promised	promise	VERB
iiclr-17569	98	145	benefits	benefit	NOUN
iiclr-17569	98	146	;	;	PUNCT
iiclr-17569	98	147	as	as	ADP
iiclr-17569	98	148	a	a	DET
iiclr-17569	98	149	result	result	NOUN
iiclr-17569	98	150	,	,	PUNCT
iiclr-17569	98	151	only	only	ADV
iiclr-17569	98	152	the	the	DET
iiclr-17569	98	153	retired	retire	VERB
iiclr-17569	98	154	and	and	CCONJ
iiclr-17569	98	155	active	active	ADJ
iiclr-17569	98	156	employees	employee	NOUN
iiclr-17569	98	157	eligible	eligible	ADJ
iiclr-17569	98	158	for	for	ADP
iiclr-17569	98	159	retirement	retirement	NOUN
iiclr-17569	98	160	as	as	ADP
iiclr-17569	98	161	of	of	ADP
iiclr-17569	98	162	the	the	DET
iiclr-17569	98	163	date	date	NOUN
iiclr-17569	98	164	of	of	ADP
iiclr-17569	98	165	the	the	DET
iiclr-17569	98	166	plan	plan	NOUN
iiclr-17569	98	167	termination	termination	NOUN
iiclr-17569	98	168	received	receive	VERB
iiclr-17569	98	169	their	their	PRON
iiclr-17569	98	170	full	full	ADJ
iiclr-17569	98	171	benefits	benefit	NOUN
iiclr-17569	98	172	.	.	PUNCT
iiclr-17569	99	1	34	34	NUM
iiclr-17569	99	2	some	some	PRON
iiclr-17569	99	3	of	of	ADP
iiclr-17569	99	4	the	the	DET
iiclr-17569	99	5	younger	young	ADJ
iiclr-17569	99	6	employees	employee	NOUN
iiclr-17569	99	7	received	receive	VERB
iiclr-17569	99	8	a	a	DET
iiclr-17569	99	9	lump	lump	NOUN
iiclr-17569	99	10	sum	sum	NOUN
iiclr-17569	99	11	payment	payment	NOUN
iiclr-17569	99	12	,	,	PUNCT
iiclr-17569	99	13	worth	worth	ADJ
iiclr-17569	99	14	only	only	ADV
iiclr-17569	99	15	a	a	DET
iiclr-17569	99	16	fraction	fraction	NOUN
iiclr-17569	99	17	of	of	ADP
iiclr-17569	99	18	their	their	PRON
iiclr-17569	99	19	expected	expect	VERB
iiclr-17569	99	20	benefit	benefit	NOUN
iiclr-17569	99	21	,	,	PUNCT
iiclr-17569	99	22	while	while	SCONJ
iiclr-17569	99	23	others	other	NOUN
iiclr-17569	99	24	received	receive	VERB
iiclr-17569	99	25	no	no	DET
iiclr-17569	99	26	pension	pension	NOUN
iiclr-17569	99	27	benefits	benefit	NOUN
iiclr-17569	99	28	at	at	ADP
iiclr-17569	99	29	all.35	all.35	PROPN
iiclr-17569	99	30	the	the	DET
iiclr-17569	99	31	studebaker	studebaker	NOUN
iiclr-17569	99	32	failure	failure	NOUN
iiclr-17569	99	33	was	be	AUX
iiclr-17569	99	34	disturbing	disturbing	ADJ
iiclr-17569	99	35	because	because	SCONJ
iiclr-17569	99	36	it	it	PRON
iiclr-17569	99	37	illustrated	illustrate	VERB
iiclr-17569	99	38	that	that	SCONJ
iiclr-17569	99	39	a	a	DET
iiclr-17569	99	40	"	"	PUNCT
iiclr-17569	99	41	pension	pension	NOUN
iiclr-17569	99	42	could	could	AUX
iiclr-17569	99	43	be	be	AUX
iiclr-17569	99	44	funded	fund	VERB
iiclr-17569	99	45	and	and	CCONJ
iiclr-17569	99	46	operated	operate	VERB
iiclr-17569	99	47	in	in	ADP
iiclr-17569	99	48	accordance	accordance	NOUN
iiclr-17569	99	49	with	with	ADP
iiclr-17569	99	50	applicable	applicable	ADJ
iiclr-17569	99	51	laws	law	NOUN
iiclr-17569	99	52	and	and	CCONJ
iiclr-17569	99	53	still	still	ADV
iiclr-17569	99	54	result	result	VERB
iiclr-17569	99	55	in	in	ADP
iiclr-17569	99	56	massive	massive	ADJ
iiclr-17569	99	57	numbers	number	NOUN
iiclr-17569	99	58	of	of	ADP
iiclr-17569	99	59	employees	employee	NOUN
iiclr-17569	99	60	receiving	receive	VERB
iiclr-17569	99	61	little	little	ADJ
iiclr-17569	99	62	to	to	ADP
iiclr-17569	99	63	no	no	DET
iiclr-17569	99	64	benefit	benefit	NOUN
iiclr-17569	99	65	"	"	PUNCT
iiclr-17569	99	66	and	and	CCONJ
iiclr-17569	99	67	was	be	AUX
iiclr-17569	99	68	considered	consider	VERB
iiclr-17569	99	69	"	"	PUNCT
iiclr-17569	99	70	a	a	DET
iiclr-17569	99	71	tremendous	tremendous	ADJ
iiclr-17569	99	72	27	27	NUM
iiclr-17569	99	73	.	.	PUNCT
iiclr-17569	100	1	i	i	PRON
iiclr-17569	100	2	d.	d.	PROPN
iiclr-17569	100	3	at	at	ADP
iiclr-17569	100	4	81	81	NUM
iiclr-17569	100	5	-	-	SYM
iiclr-17569	100	6	82	82	NUM
iiclr-17569	100	7	.	.	PUNCT
iiclr-17569	101	1	the	the	DET
iiclr-17569	101	2	government	government	NOUN
iiclr-17569	101	3	encourages	encourage	VERB
iiclr-17569	101	4	employers	employer	NOUN
iiclr-17569	101	5	to	to	PART
iiclr-17569	101	6	sponsor	sponsor	VERB
iiclr-17569	101	7	retirement	retirement	NOUN
iiclr-17569	101	8	plans	plan	NOUN
iiclr-17569	101	9	by	by	ADP
iiclr-17569	101	10	allowing	allow	VERB
iiclr-17569	101	11	employer	employer	NOUN
iiclr-17569	101	12	contributions	contribution	NOUN
iiclr-17569	101	13	to	to	PART
iiclr-17569	101	14	be	be	AUX
iiclr-17569	101	15	a	a	DET
iiclr-17569	101	16	deductible	deductible	ADJ
iiclr-17569	101	17	expense	expense	NOUN
iiclr-17569	101	18	,	,	PUNCT
iiclr-17569	101	19	within	within	ADP
iiclr-17569	101	20	a	a	DET
iiclr-17569	101	21	specified	specified	ADJ
iiclr-17569	101	22	limit	limit	NOUN
iiclr-17569	101	23	,	,	PUNCT
iiclr-17569	101	24	when	when	SCONJ
iiclr-17569	101	25	they	they	PRON
iiclr-17569	101	26	are	be	AUX
iiclr-17569	101	27	contributed	contribute	VERB
iiclr-17569	101	28	to	to	ADP
iiclr-17569	101	29	the	the	DET
iiclr-17569	101	30	plan	plan	NOUN
iiclr-17569	101	31	.	.	PUNCT
iiclr-17569	102	1	mcgill	mcgill	PROPN
iiclr-17569	102	2	er	er	INTJ
iiclr-17569	102	3	al	al	PROPN
iiclr-17569	102	4	.	.	PROPN
iiclr-17569	102	5	,	,	PUNCT
iiclr-17569	102	6	supra	supra	PROPN
iiclr-17569	102	7	note	note	PROPN
iiclr-17569	102	8	20	20	NUM
iiclr-17569	102	9	,	,	PUNCT
iiclr-17569	102	10	at	at	ADP
iiclr-17569	102	11	54	54	NUM
iiclr-17569	102	12	-	-	SYM
iiclr-17569	102	13	55	55	NUM
iiclr-17569	102	14	.	.	PUNCT
iiclr-17569	103	1	no	no	DET
iiclr-17569	103	2	taxes	taxis	NOUN
iiclr-17569	103	3	are	be	AUX
iiclr-17569	103	4	assessed	assess	VERB
iiclr-17569	103	5	on	on	ADP
iiclr-17569	103	6	contributions	contribution	NOUN
iiclr-17569	103	7	or	or	CCONJ
iiclr-17569	103	8	investment	investment	NOUN
iiclr-17569	103	9	earnings	earning	NOUN
iiclr-17569	103	10	until	until	SCONJ
iiclr-17569	103	11	the	the	DET
iiclr-17569	103	12	retirement	retirement	NOUN
iiclr-17569	103	13	benefits	benefit	NOUN
iiclr-17569	103	14	are	be	AUX
iiclr-17569	103	15	paid	pay	VERB
iiclr-17569	103	16	to	to	ADP
iiclr-17569	103	17	the	the	DET
iiclr-17569	103	18	employees	employee	NOUN
iiclr-17569	103	19	.	.	PUNCT
iiclr-17569	104	1	i	i	PRON
iiclr-17569	104	2	d.	d.	VERB
iiclr-17569	104	3	these	these	DET
iiclr-17569	104	4	types	type	NOUN
iiclr-17569	104	5	of	of	ADP
iiclr-17569	104	6	plans	plan	NOUN
iiclr-17569	104	7	are	be	AUX
iiclr-17569	104	8	called	call	VERB
iiclr-17569	104	9	qualified	qualified	ADJ
iiclr-17569	104	10	plans	plan	NOUN
iiclr-17569	104	11	because	because	SCONJ
iiclr-17569	104	12	they	they	PRON
iiclr-17569	104	13	meet	meet	VERB
iiclr-17569	104	14	specific	specific	ADJ
iiclr-17569	104	15	statutory	statutory	ADJ
iiclr-17569	104	16	requirements	requirement	NOUN
iiclr-17569	104	17	enabling	enable	VERB
iiclr-17569	104	18	them	they	PRON
iiclr-17569	104	19	to	to	PART
iiclr-17569	104	20	receive	receive	VERB
iiclr-17569	104	21	the	the	DET
iiclr-17569	104	22	tax	tax	NOUN
iiclr-17569	104	23	deductions	deduction	NOUN
iiclr-17569	104	24	mentioned	mention	VERB
iiclr-17569	104	25	above	above	ADV
iiclr-17569	104	26	.	.	PUNCT
iiclr-17569	105	1	i	i	PRON
iiclr-17569	105	2	d.	d.	PROPN
iiclr-17569	105	3	these	these	DET
iiclr-17569	105	4	plans	plan	NOUN
iiclr-17569	105	5	are	be	AUX
iiclr-17569	105	6	described	describe	VERB
iiclr-17569	105	7	in	in	ADP
iiclr-17569	105	8	the	the	DET
iiclr-17569	105	9	internal	internal	ADJ
iiclr-17569	105	10	revenue	revenue	NOUN
iiclr-17569	105	11	code	code	NOUN
iiclr-17569	105	12	sections	section	NOUN
iiclr-17569	105	13	401	401	NUM
iiclr-17569	105	14	through	through	ADP
iiclr-17569	105	15	416	416	NUM
iiclr-17569	105	16	.	.	PUNCT
iiclr-17569	106	1	michael	michael	PROPN
iiclr-17569	106	2	j.	j.	PROPN
iiclr-17569	106	3	canan	canan	PROPN
iiclr-17569	106	4	,	,	PUNCT
iiclr-17569	106	5	qualified	qualified	ADJ
iiclr-17569	106	6	rerrement	rerrement	NOUN
iiclr-17569	106	7	plans	plan	NOUN
iiclr-17569	106	8	,	,	PUNCT
iiclr-17569	106	9	vol	vol	NOUN
iiclr-17569	106	10	.	.	PROPN
iiclr-17569	106	11	1	1	NUM
iiclr-17569	106	12	§	§	PROPN
iiclr-17569	106	13	2.1	2.1	NUM
iiclr-17569	106	14	,	,	PUNCT
iiclr-17569	106	15	at	at	ADP
iiclr-17569	106	16	23	23	NUM
iiclr-17569	106	17	-	-	SYM
iiclr-17569	106	18	24	24	NUM
iiclr-17569	106	19	(	(	PUNCT
iiclr-17569	106	20	2005	2005	NUM
iiclr-17569	106	21	)	)	PUNCT
iiclr-17569	106	22	.	.	PUNCT
iiclr-17569	107	1	28	28	NUM
iiclr-17569	107	2	.	.	X
iiclr-17569	108	1	uylaki	uylaki	PROPN
iiclr-17569	108	2	,	,	PUNCT
iiclr-17569	108	3	supra	supra	PROPN
iiclr-17569	108	4	note	note	PROPN
iiclr-17569	108	5	17	17	NUM
iiclr-17569	108	6	,	,	PUNCT
iiclr-17569	108	7	at	at	ADP
iiclr-17569	108	8	82	82	NUM
iiclr-17569	108	9	n.24	n.24	NOUN
iiclr-17569	108	10	.	.	PUNCT
iiclr-17569	109	1	many	many	ADJ
iiclr-17569	109	2	plans	plan	NOUN
iiclr-17569	109	3	specifically	specifically	ADV
iiclr-17569	109	4	stated	state	VERB
iiclr-17569	109	5	that	that	SCONJ
iiclr-17569	109	6	the	the	DET
iiclr-17569	109	7	employer	employer	NOUN
iiclr-17569	109	8	could	could	AUX
iiclr-17569	109	9	"	"	PUNCT
iiclr-17569	109	10	deny	deny	VERB
iiclr-17569	109	11	benefits	benefit	NOUN
iiclr-17569	109	12	to	to	ADP
iiclr-17569	109	13	any	any	DET
iiclr-17569	109	14	employee	employee	NOUN
iiclr-17569	109	15	and	and	CCONJ
iiclr-17569	109	16	...	...	PUNCT
iiclr-17569	109	17	reduce	reduce	VERB
iiclr-17569	109	18	or	or	CCONJ
iiclr-17569	109	19	terminate	terminate	VERB
iiclr-17569	109	20	benefits	benefit	NOUN
iiclr-17569	109	21	that	that	PRON
iiclr-17569	109	22	had	have	AUX
iiclr-17569	109	23	already	already	ADV
iiclr-17569	109	24	commenced	commence	VERB
iiclr-17569	109	25	.	.	PUNCT
iiclr-17569	109	26	"	"	PUNCT
iiclr-17569	110	1	mcgi.l	mcgi.l	X
iiclr-17569	110	2	et	et	PROPN
iiclr-17569	111	1	al	al	PROPN
iiclr-17569	111	2	.	.	PROPN
iiclr-17569	111	3	,	,	PUNCT
iiclr-17569	111	4	supra	supra	PROPN
iiclr-17569	111	5	note	note	PROPN
iiclr-17569	111	6	20	20	NUM
iiclr-17569	111	7	,	,	PUNCT
iiclr-17569	111	8	at	at	ADP
iiclr-17569	111	9	16	16	NUM
iiclr-17569	111	10	.	.	PUNCT
iiclr-17569	112	1	29	29	NUM
iiclr-17569	112	2	.	.	X
iiclr-17569	112	3	mcgll	mcgll	PROPN
iiclr-17569	112	4	et	et	PROPN
iiclr-17569	112	5	al	al	PROPN
iiclr-17569	112	6	.	.	PROPN
iiclr-17569	112	7	,	,	PUNCT
iiclr-17569	112	8	supra	supra	PROPN
iiclr-17569	112	9	note	note	PROPN
iiclr-17569	112	10	20	20	NUM
iiclr-17569	112	11	,	,	PUNCT
iiclr-17569	112	12	at	at	ADP
iiclr-17569	112	13	3	3	NUM
iiclr-17569	112	14	.	.	NOUN
iiclr-17569	112	15	30	30	NUM
iiclr-17569	112	16	.	.	PUNCT
iiclr-17569	113	1	i	i	PRON
iiclr-17569	113	2	d.	d.	PROPN
iiclr-17569	113	3	at	at	ADP
iiclr-17569	113	4	4	4	NUM
iiclr-17569	113	5	.	.	PUNCT
iiclr-17569	113	6	social	social	ADJ
iiclr-17569	113	7	security	security	NOUN
iiclr-17569	113	8	is	be	AUX
iiclr-17569	113	9	outside	outside	ADP
iiclr-17569	113	10	the	the	DET
iiclr-17569	113	11	scope	scope	NOUN
iiclr-17569	113	12	of	of	ADP
iiclr-17569	113	13	this	this	DET
iiclr-17569	113	14	note	note	NOUN
iiclr-17569	113	15	;	;	PUNCT
iiclr-17569	113	16	however	however	ADV
iiclr-17569	113	17	,	,	PUNCT
iiclr-17569	113	18	for	for	ADP
iiclr-17569	113	19	more	more	ADJ
iiclr-17569	113	20	information	information	NOUN
iiclr-17569	113	21	see	see	VERB
iiclr-17569	113	22	i	i	PRON
iiclr-17569	113	23	d.	d.	PROPN
iiclr-17569	113	24	at	at	ADP
iiclr-17569	113	25	40	40	NUM
iiclr-17569	113	26	-	-	SYM
iiclr-17569	113	27	51	51	NUM
iiclr-17569	113	28	.	.	PUNCT
iiclr-17569	114	1	31	31	NUM
iiclr-17569	114	2	.	.	PUNCT
iiclr-17569	115	1	i	i	PRON
iiclr-17569	115	2	d.	d.	PROPN
iiclr-17569	115	3	at4	at4	PROPN
iiclr-17569	115	4	.	.	PROPN
iiclr-17569	116	1	32	32	NUM
iiclr-17569	116	2	.	.	PUNCT
iiclr-17569	117	1	i	i	PRON
iiclr-17569	117	2	d.	d.	PROPN
iiclr-17569	117	3	at	at	ADP
iiclr-17569	117	4	83	83	NUM
iiclr-17569	117	5	.	.	PUNCT
iiclr-17569	117	6	see	see	VERB
iiclr-17569	117	7	generally	generally	ADV
iiclr-17569	117	8	james	james	PROPN
iiclr-17569	117	9	a.	a.	PROPN
iiclr-17569	117	10	wooten	wooten	PROPN
iiclr-17569	117	11	,	,	PUNCT
iiclr-17569	117	12	"	"	PUNCT
iiclr-17569	117	13	the	the	DET
iiclr-17569	117	14	most	most	ADV
iiclr-17569	117	15	glorious	glorious	ADJ
iiclr-17569	117	16	story	story	NOUN
iiclr-17569	117	17	of	of	ADP
iiclr-17569	117	18	failure	failure	NOUN
iiclr-17569	117	19	in	in	ADP
iiclr-17569	117	20	the	the	DET
iiclr-17569	117	21	business	business	NOUN
iiclr-17569	117	22	:	:	PUNCT
iiclr-17569	117	23	"	"	PUNCT
iiclr-17569	117	24	the	the	DET
iiclr-17569	117	25	studebaker	studebaker	NOUN
iiclr-17569	117	26	-	-	PUNCT
iiclr-17569	117	27	packard	packard	PROPN
iiclr-17569	117	28	corporation	corporation	NOUN
iiclr-17569	117	29	and	and	CCONJ
iiclr-17569	117	30	the	the	DET
iiclr-17569	117	31	origins	origin	NOUN
iiclr-17569	117	32	of	of	ADP
iiclr-17569	117	33	erisa	erisa	NOUN
iiclr-17569	117	34	,	,	PUNCT
iiclr-17569	117	35	49	49	NUM
iiclr-17569	117	36	buff	buff	PROPN
iiclr-17569	117	37	.	.	PUNCT
iiclr-17569	118	1	l.	l.	PROPN
iiclr-17569	118	2	rev	rev	PROPN
iiclr-17569	118	3	.	.	PROPN
iiclr-17569	119	1	683	683	NUM
iiclr-17569	119	2	(	(	PUNCT
iiclr-17569	119	3	2001	2001	NUM
iiclr-17569	119	4	)	)	PUNCT
iiclr-17569	119	5	(	(	PUNCT
iiclr-17569	119	6	discussing	discuss	VERB
iiclr-17569	119	7	in	in	ADP
iiclr-17569	119	8	greater	great	ADJ
iiclr-17569	119	9	detail	detail	NOUN
iiclr-17569	119	10	the	the	DET
iiclr-17569	119	11	effect	effect	NOUN
iiclr-17569	119	12	of	of	ADP
iiclr-17569	119	13	the	the	DET
iiclr-17569	119	14	studebaker	studebaker	NOUN
iiclr-17569	119	15	plant	plant	NOUN
iiclr-17569	119	16	closing	closing	NOUN
iiclr-17569	119	17	)	)	PUNCT
iiclr-17569	119	18	.	.	PUNCT
iiclr-17569	120	1	33	33	NUM
iiclr-17569	120	2	.	.	PUNCT
iiclr-17569	121	1	mcgill	mcgill	PROPN
iiclr-17569	121	2	et	et	PROPN
iiclr-17569	121	3	al	al	PROPN
iiclr-17569	121	4	.	.	PROPN
iiclr-17569	121	5	,	,	PUNCT
iiclr-17569	121	6	supra	supra	PROPN
iiclr-17569	121	7	note	note	PROPN
iiclr-17569	121	8	20	20	NUM
iiclr-17569	121	9	,	,	PUNCT
iiclr-17569	121	10	at	at	ADP
iiclr-17569	121	11	83	83	NUM
iiclr-17569	121	12	.	.	PUNCT
iiclr-17569	122	1	34	34	NUM
iiclr-17569	122	2	.	.	PUNCT
iiclr-17569	123	1	i	i	PRON
iiclr-17569	123	2	d.	d.	PROPN
iiclr-17569	123	3	the	the	DET
iiclr-17569	123	4	united	united	PROPN
iiclr-17569	123	5	automobile	automobile	PROPN
iiclr-17569	123	6	workers	worker	NOUN
iiclr-17569	123	7	had	have	AUX
iiclr-17569	123	8	negotiated	negotiate	VERB
iiclr-17569	123	9	increases	increase	NOUN
iiclr-17569	123	10	in	in	ADP
iiclr-17569	123	11	current	current	ADJ
iiclr-17569	123	12	benefits	benefit	NOUN
iiclr-17569	123	13	as	as	ADV
iiclr-17569	123	14	well	well	ADV
iiclr-17569	123	15	as	as	ADP
iiclr-17569	123	16	benefits	benefit	NOUN
iiclr-17569	123	17	for	for	ADP
iiclr-17569	123	18	past	past	ADJ
iiclr-17569	123	19	service	service	NOUN
iiclr-17569	123	20	that	that	PRON
iiclr-17569	123	21	studebaker	studebaker	NOUN
iiclr-17569	123	22	was	be	AUX
iiclr-17569	123	23	not	not	PART
iiclr-17569	123	24	able	able	ADJ
iiclr-17569	123	25	to	to	PART
iiclr-17569	123	26	fund	fund	VERB
iiclr-17569	123	27	.	.	PUNCT
iiclr-17569	124	1	i	i	PRON
iiclr-17569	124	2	d.	d.	PROPN
iiclr-17569	124	3	the	the	DET
iiclr-17569	124	4	retirement	retirement	NOUN
iiclr-17569	124	5	age	age	NOUN
iiclr-17569	124	6	for	for	ADP
iiclr-17569	124	7	the	the	DET
iiclr-17569	124	8	plan	plan	NOUN
iiclr-17569	124	9	was	be	AUX
iiclr-17569	124	10	sixty	sixty	NUM
iiclr-17569	124	11	.	.	PUNCT
iiclr-17569	125	1	i	i	PRON
iiclr-17569	125	2	d.	d.	PROPN
iiclr-17569	125	3	35	35	NUM
iiclr-17569	125	4	.	.	PUNCT
iiclr-17569	126	1	wooten	wooten	NOUN
iiclr-17569	126	2	,	,	PUNCT
iiclr-17569	126	3	supra	supra	PROPN
iiclr-17569	126	4	note	note	NOUN
iiclr-17569	126	5	32	32	NUM
iiclr-17569	126	6	,	,	PUNCT
iiclr-17569	126	7	at	at	ADP
iiclr-17569	126	8	684	684	NUM
iiclr-17569	126	9	.	.	PUNCT
iiclr-17569	127	1	there	there	PRON
iiclr-17569	127	2	were	be	VERB
iiclr-17569	127	3	several	several	ADJ
iiclr-17569	127	4	long	long	ADJ
iiclr-17569	127	5	term	term	NOUN
iiclr-17569	127	6	and	and	CCONJ
iiclr-17569	127	7	senior	senior	ADJ
iiclr-17569	127	8	employees	employee	NOUN
iiclr-17569	127	9	who	who	PRON
iiclr-17569	127	10	were	be	AUX
iiclr-17569	127	11	just	just	ADV
iiclr-17569	127	12	shy	shy	ADJ
iiclr-17569	127	13	of	of	ADP
iiclr-17569	127	14	age	age	NOUN
iiclr-17569	127	15	sixty	sixty	NUM
iiclr-17569	127	16	who	who	PRON
iiclr-17569	127	17	received	receive	VERB
iiclr-17569	127	18	significantly	significantly	ADV
iiclr-17569	127	19	less	less	ADJ
iiclr-17569	127	20	pension	pension	NOUN
iiclr-17569	127	21	benefits	benefit	NOUN
iiclr-17569	127	22	than	than	SCONJ
iiclr-17569	127	23	they	they	PRON
iiclr-17569	127	24	were	be	AUX
iiclr-17569	127	25	promised	promise	VERB
iiclr-17569	127	26	.	.	PUNCT
iiclr-17569	128	1	mcgill	mcgill	PROPN
iiclr-17569	128	2	er	er	INTJ
iiclr-17569	128	3	al	al	PROPN
iiclr-17569	128	4	.	.	PROPN
iiclr-17569	128	5	,	,	PUNCT
iiclr-17569	128	6	supra	supra	PROPN
iiclr-17569	128	7	note	note	PROPN
iiclr-17569	128	8	20	20	NUM
iiclr-17569	128	9	,	,	PUNCT
iiclr-17569	128	10	at	at	ADP
iiclr-17569	128	11	83	83	NUM
iiclr-17569	128	12	.	.	PUNCT
iiclr-17569	129	1	[	[	X
iiclr-17569	129	2	vol	vol	NOUN
iiclr-17569	129	3	.	.	PUNCT
iiclr-17569	130	1	18:1	18:1	NUM
iiclr-17569	130	2	a	a	DET
iiclr-17569	130	3	comparative	comparative	ADJ
iiclr-17569	130	4	analysis	analysis	NOUN
iiclr-17569	130	5	of	of	ADP
iiclr-17569	130	6	pension	pension	NOUN
iiclr-17569	130	7	reform	reform	NOUN
iiclr-17569	130	8	failing	fail	VERB
iiclr-17569	130	9	of	of	ADP
iiclr-17569	130	10	the	the	DET
iiclr-17569	130	11	federal	federal	ADJ
iiclr-17569	130	12	regulatory	regulatory	ADJ
iiclr-17569	130	13	regime	regime	NOUN
iiclr-17569	130	14	.	.	PUNCT
iiclr-17569	131	1	36	36	NUM
iiclr-17569	131	2	thus	thus	ADV
iiclr-17569	131	3	,	,	PUNCT
iiclr-17569	131	4	erisa	erisa	NOUN
iiclr-17569	131	5	was	be	AUX
iiclr-17569	131	6	enacted	enact	VERB
iiclr-17569	131	7	to	to	PART
iiclr-17569	131	8	provide	provide	VERB
iiclr-17569	131	9	a	a	DET
iiclr-17569	131	10	"	"	PUNCT
iiclr-17569	131	11	comprehensive	comprehensive	ADJ
iiclr-17569	131	12	legislative	legislative	ADJ
iiclr-17569	131	13	scheme	scheme	NOUN
iiclr-17569	131	14	designed	design	VERB
iiclr-17569	131	15	to	to	PART
iiclr-17569	131	16	obligate	obligate	VERB
iiclr-17569	131	17	an	an	DET
iiclr-17569	131	18	employer	employer	NOUN
iiclr-17569	131	19	to	to	PART
iiclr-17569	131	20	provide	provide	VERB
iiclr-17569	131	21	a	a	DET
iiclr-17569	131	22	regular	regular	ADJ
iiclr-17569	131	23	program	program	NOUN
iiclr-17569	131	24	of	of	ADP
iiclr-17569	131	25	contributions	contribution	NOUN
iiclr-17569	131	26	to	to	PART
iiclr-17569	131	27	fund	fund	VERB
iiclr-17569	131	28	its	its	PRON
iiclr-17569	131	29	pension	pension	NOUN
iiclr-17569	131	30	plan	plan	NOUN
iiclr-17569	131	31	.	.	PUNCT
iiclr-17569	132	1	37	37	NUM
iiclr-17569	132	2	erisa	erisa	NOUN
iiclr-17569	132	3	imparts	impart	VERB
iiclr-17569	132	4	minimum	minimum	ADJ
iiclr-17569	132	5	requirements	requirement	NOUN
iiclr-17569	132	6	for	for	ADP
iiclr-17569	132	7	funding	funding	NOUN
iiclr-17569	132	8	,	,	PUNCT
iiclr-17569	132	9	vesting	vesting	NOUN
iiclr-17569	132	10	,	,	PUNCT
iiclr-17569	132	11	participation	participation	NOUN
iiclr-17569	132	12	and	and	CCONJ
iiclr-17569	132	13	benefit	benefit	VERB
iiclr-17569	132	14	accrual	accrual	ADJ
iiclr-17569	132	15	for	for	ADP
iiclr-17569	132	16	all	all	DET
iiclr-17569	132	17	private	private	ADJ
iiclr-17569	132	18	retirement	retirement	NOUN
iiclr-17569	132	19	pension	pension	NOUN
iiclr-17569	132	20	plans	plan	NOUN
iiclr-17569	132	21	,	,	PUNCT
iiclr-17569	132	22	requiring	require	VERB
iiclr-17569	132	23	plans	plan	NOUN
iiclr-17569	132	24	to	to	PART
iiclr-17569	132	25	"	"	PUNCT
iiclr-17569	132	26	provide	provide	VERB
iiclr-17569	132	27	participants	participant	NOUN
iiclr-17569	132	28	with	with	ADP
iiclr-17569	132	29	information	information	NOUN
iiclr-17569	132	30	about	about	ADP
iiclr-17569	132	31	the	the	DET
iiclr-17569	132	32	plan	plan	NOUN
iiclr-17569	132	33	"	"	PUNCT
iiclr-17569	132	34	and	and	CCONJ
iiclr-17569	132	35	requiring	require	VERB
iiclr-17569	132	36	accountability	accountability	NOUN
iiclr-17569	132	37	for	for	ADP
iiclr-17569	132	38	plan	plan	NOUN
iiclr-17569	132	39	fiduciaries.38	fiduciaries.38	VERB
iiclr-17569	132	40	the	the	DET
iiclr-17569	132	41	impetus	impetus	NOUN
iiclr-17569	132	42	for	for	SCONJ
iiclr-17569	132	43	the	the	DET
iiclr-17569	132	44	enactment	enactment	NOUN
iiclr-17569	132	45	of	of	ADP
iiclr-17569	132	46	erisa	erisa	NOUN
iiclr-17569	132	47	was	be	AUX
iiclr-17569	132	48	to	to	PART
iiclr-17569	132	49	provide	provide	VERB
iiclr-17569	132	50	a	a	DET
iiclr-17569	132	51	measure	measure	NOUN
iiclr-17569	132	52	of	of	ADP
iiclr-17569	132	53	protection	protection	NOUN
iiclr-17569	132	54	for	for	ADP
iiclr-17569	132	55	individual	individual	ADJ
iiclr-17569	132	56	employees	employee	NOUN
iiclr-17569	132	57	and	and	CCONJ
iiclr-17569	132	58	ensure	ensure	VERB
iiclr-17569	132	59	employers	employer	NOUN
iiclr-17569	132	60	are	be	AUX
iiclr-17569	132	61	adequately	adequately	ADV
iiclr-17569	132	62	funding	fund	VERB
iiclr-17569	132	63	their	their	PRON
iiclr-17569	132	64	pension	pension	NOUN
iiclr-17569	132	65	plans.39	plans.39	NOUN
iiclr-17569	132	66	one	one	NUM
iiclr-17569	132	67	type	type	NOUN
iiclr-17569	132	68	of	of	ADP
iiclr-17569	132	69	retirement	retirement	NOUN
iiclr-17569	132	70	plan	plan	NOUN
iiclr-17569	132	71	erisa	erisa	NOUN
iiclr-17569	132	72	governs	govern	VERB
iiclr-17569	132	73	is	be	AUX
iiclr-17569	132	74	a	a	DET
iiclr-17569	132	75	defined	define	VERB
iiclr-17569	132	76	benefit	benefit	NOUN
iiclr-17569	132	77	plan	plan	NOUN
iiclr-17569	132	78	,	,	PUNCT
iiclr-17569	132	79	which	which	PRON
iiclr-17569	132	80	can	can	AUX
iiclr-17569	132	81	be	be	AUX
iiclr-17569	132	82	classified	classify	VERB
iiclr-17569	132	83	as	as	ADP
iiclr-17569	132	84	either	either	CCONJ
iiclr-17569	132	85	a	a	DET
iiclr-17569	132	86	single	single	ADJ
iiclr-17569	132	87	or	or	CCONJ
iiclr-17569	132	88	multiemployer	multiemployer	NOUN
iiclr-17569	132	89	plan.4	plan.4	PROPN
iiclr-17569	132	90	°	°	PROPN
iiclr-17569	132	91	defined	define	VERB
iiclr-17569	132	92	benefit	benefit	NOUN
iiclr-17569	132	93	plans	plan	NOUN
iiclr-17569	132	94	are	be	AUX
iiclr-17569	132	95	qualified	qualified	ADJ
iiclr-17569	132	96	employer	employer	NOUN
iiclr-17569	132	97	-	-	PUNCT
iiclr-17569	132	98	sponsored	sponsor	VERB
iiclr-17569	132	99	plans	plan	NOUN
iiclr-17569	132	100	whose	whose	DET
iiclr-17569	132	101	"	"	PUNCT
iiclr-17569	132	102	plan	plan	NOUN
iiclr-17569	132	103	document	document	NOUN
iiclr-17569	132	104	defines	define	VERB
iiclr-17569	132	105	the	the	DET
iiclr-17569	132	106	amount	amount	NOUN
iiclr-17569	132	107	of	of	ADP
iiclr-17569	132	108	the	the	DET
iiclr-17569	132	109	benefit	benefit	NOUN
iiclr-17569	132	110	that	that	PRON
iiclr-17569	132	111	will	will	AUX
iiclr-17569	132	112	be	be	AUX
iiclr-17569	132	113	paid	pay	VERB
iiclr-17569	132	114	by	by	ADP
iiclr-17569	132	115	the	the	DET
iiclr-17569	132	116	plan	plan	NOUN
iiclr-17569	132	117	to	to	ADP
iiclr-17569	132	118	the	the	DET
iiclr-17569	132	119	participant	participant	NOUN
iiclr-17569	132	120	at	at	ADP
iiclr-17569	132	121	retirement	retirement	NOUN
iiclr-17569	132	122	.	.	PUNCT
iiclr-17569	133	1	"4	"4	PROPN
iiclr-17569	133	2	'	'	PUNCT
iiclr-17569	133	3	the	the	DET
iiclr-17569	133	4	benefit	benefit	NOUN
iiclr-17569	133	5	must	must	AUX
iiclr-17569	133	6	be	be	AUX
iiclr-17569	133	7	definitely	definitely	ADV
iiclr-17569	133	8	determinable	determinable	ADJ
iiclr-17569	133	9	,	,	PUNCT
iiclr-17569	133	10	so	so	SCONJ
iiclr-17569	133	11	the	the	DET
iiclr-17569	133	12	plan	plan	NOUN
iiclr-17569	133	13	must	must	AUX
iiclr-17569	133	14	define	define	VERB
iiclr-17569	133	15	a	a	DET
iiclr-17569	133	16	benefit	benefit	NOUN
iiclr-17569	133	17	formula	formula	NOUN
iiclr-17569	133	18	as	as	ADV
iiclr-17569	133	19	well	well	ADV
iiclr-17569	133	20	as	as	ADP
iiclr-17569	133	21	identify	identify	VERB
iiclr-17569	133	22	how	how	SCONJ
iiclr-17569	133	23	benefits	benefit	NOUN
iiclr-17569	133	24	accrue	accrue	VERB
iiclr-17569	133	25	under	under	ADP
iiclr-17569	133	26	that	that	DET
iiclr-17569	133	27	formula.42	formula.42	NOUN
iiclr-17569	133	28	typically	typically	ADV
iiclr-17569	133	29	,	,	PUNCT
iiclr-17569	133	30	a	a	DET
iiclr-17569	133	31	defined	define	VERB
iiclr-17569	133	32	benefit	benefit	NOUN
iiclr-17569	133	33	plan	plan	NOUN
iiclr-17569	133	34	calculates	calculate	VERB
iiclr-17569	133	35	its	its	PRON
iiclr-17569	133	36	benefit	benefit	NOUN
iiclr-17569	133	37	formula	formula	NOUN
iiclr-17569	133	38	using	use	VERB
iiclr-17569	133	39	the	the	DET
iiclr-17569	133	40	number	number	NOUN
iiclr-17569	133	41	of	of	ADP
iiclr-17569	133	42	years	year	NOUN
iiclr-17569	133	43	worked	work	VERB
iiclr-17569	133	44	for	for	ADP
iiclr-17569	133	45	an	an	DET
iiclr-17569	133	46	employer	employer	NOUN
iiclr-17569	133	47	and	and	CCONJ
iiclr-17569	133	48	the	the	DET
iiclr-17569	133	49	employee	employee	NOUN
iiclr-17569	133	50	's	's	PART
iiclr-17569	133	51	43compensation	43compensation	NOUN
iiclr-17569	133	52	.	.	PUNCT
iiclr-17569	134	1	36	36	NUM
iiclr-17569	134	2	.	.	PUNCT
iiclr-17569	135	1	mcgill	mcgill	PROPN
iiclr-17569	135	2	et	et	PROPN
iiclr-17569	135	3	al	al	PROPN
iiclr-17569	135	4	.	.	PROPN
iiclr-17569	135	5	,	,	PUNCT
iiclr-17569	135	6	supra	supra	PROPN
iiclr-17569	135	7	note	note	PROPN
iiclr-17569	135	8	20	20	NUM
iiclr-17569	135	9	,	,	PUNCT
iiclr-17569	135	10	at	at	ADP
iiclr-17569	135	11	83	83	NUM
iiclr-17569	135	12	.	.	PUNCT
iiclr-17569	136	1	37	37	NUM
iiclr-17569	136	2	.	.	PUNCT
iiclr-17569	137	1	uylaki	uylaki	PROPN
iiclr-17569	137	2	,	,	PUNCT
iiclr-17569	137	3	supra	supra	PROPN
iiclr-17569	137	4	note	note	PROPN
iiclr-17569	137	5	17	17	NUM
iiclr-17569	137	6	,	,	PUNCT
iiclr-17569	137	7	at	at	ADP
iiclr-17569	137	8	82	82	NUM
iiclr-17569	137	9	.	.	PUNCT
iiclr-17569	137	10	38	38	NUM
iiclr-17569	137	11	.	.	PUNCT
iiclr-17569	138	1	u.s	u.s	PROPN
iiclr-17569	138	2	.	.	PROPN
iiclr-17569	138	3	department	department	PROPN
iiclr-17569	138	4	of	of	ADP
iiclr-17569	138	5	labor	labor	NOUN
iiclr-17569	138	6	frequently	frequently	ADV
iiclr-17569	138	7	asked	ask	VERB
iiclr-17569	138	8	questions	question	NOUN
iiclr-17569	138	9	about	about	ADP
iiclr-17569	138	10	pension	pension	NOUN
iiclr-17569	138	11	plans	plan	NOUN
iiclr-17569	138	12	and	and	CCONJ
iiclr-17569	138	13	erisa	erisa	NOUN
iiclr-17569	138	14	,	,	PUNCT
iiclr-17569	138	15	http://www.dol.gov/dolfaq/go-dolfaq.asp?faqid=225&faqsub=erisa&faqtop=retirement+plans+%26+benefits&topicid=4	http://www.dol.gov/dolfaq/go-dolfaq.asp?faqid=225&faqsub=erisa&faqtop=retirement+plans+%26+benefits&topicid=4	X
iiclr-17569	138	16	(	(	PUNCT
iiclr-17569	138	17	last	last	ADJ
iiclr-17569	138	18	visited	visit	VERB
iiclr-17569	138	19	feb	feb	PROPN
iiclr-17569	138	20	.	.	PROPN
iiclr-17569	138	21	24	24	NUM
iiclr-17569	138	22	,	,	PUNCT
iiclr-17569	138	23	2008	2008	NUM
iiclr-17569	138	24	)	)	PUNCT
iiclr-17569	138	25	.	.	PUNCT
iiclr-17569	139	1	prior	prior	ADV
iiclr-17569	139	2	to	to	ADP
iiclr-17569	139	3	1974	1974	NUM
iiclr-17569	139	4	,	,	PUNCT
iiclr-17569	139	5	there	there	PRON
iiclr-17569	139	6	were	be	VERB
iiclr-17569	139	7	no	no	DET
iiclr-17569	139	8	regulations	regulation	NOUN
iiclr-17569	139	9	governing	govern	VERB
iiclr-17569	139	10	any	any	PRON
iiclr-17569	139	11	of	of	ADP
iiclr-17569	139	12	these	these	DET
iiclr-17569	139	13	aspects	aspect	NOUN
iiclr-17569	139	14	of	of	ADP
iiclr-17569	139	15	pension	pension	NOUN
iiclr-17569	139	16	plans	plan	NOUN
iiclr-17569	139	17	.	.	PUNCT
iiclr-17569	140	1	mcgn.l	mcgn.l	NUM
iiclr-17569	140	2	et	et	PROPN
iiclr-17569	140	3	al	al	PROPN
iiclr-17569	140	4	.	.	PROPN
iiclr-17569	140	5	,	,	PUNCT
iiclr-17569	140	6	supra	supra	PROPN
iiclr-17569	140	7	note	note	PROPN
iiclr-17569	140	8	20	20	NUM
iiclr-17569	140	9	,	,	PUNCT
iiclr-17569	140	10	at	at	ADP
iiclr-17569	140	11	23	23	NUM
iiclr-17569	140	12	.	.	PUNCT
iiclr-17569	140	13	39	39	NUM
iiclr-17569	140	14	.	.	PUNCT
iiclr-17569	141	1	uylaki	uylaki	NOUN
iiclr-17569	141	2	,	,	PUNCT
iiclr-17569	141	3	supra	supra	PROPN
iiclr-17569	141	4	note	note	PROPN
iiclr-17569	141	5	17	17	NUM
iiclr-17569	141	6	,	,	PUNCT
iiclr-17569	141	7	at	at	ADP
iiclr-17569	141	8	82	82	NUM
iiclr-17569	141	9	.	.	PUNCT
iiclr-17569	141	10	40	40	NUM
iiclr-17569	141	11	.	.	NOUN
iiclr-17569	141	12	29	29	NUM
iiclr-17569	141	13	u.s.c	u.s.c	ADJ
iiclr-17569	141	14	.	.	PUNCT
iiclr-17569	142	1	§	§	PROPN
iiclr-17569	142	2	1001	1001	NUM
iiclr-17569	142	3	(	(	PUNCT
iiclr-17569	142	4	2000	2000	NUM
iiclr-17569	142	5	)	)	PUNCT
iiclr-17569	142	6	.	.	PUNCT
iiclr-17569	143	1	generally	generally	ADV
iiclr-17569	143	2	,	,	PUNCT
iiclr-17569	143	3	multiemployer	multiemployer	NOUN
iiclr-17569	143	4	plans	plan	NOUN
iiclr-17569	143	5	are	be	AUX
iiclr-17569	143	6	plans	plan	NOUN
iiclr-17569	143	7	maintained	maintain	VERB
iiclr-17569	143	8	by	by	ADP
iiclr-17569	143	9	more	more	ADJ
iiclr-17569	143	10	than	than	ADP
iiclr-17569	143	11	one	one	NUM
iiclr-17569	143	12	unrelated	unrelated	ADJ
iiclr-17569	143	13	employer	employer	NOUN
iiclr-17569	143	14	,	,	PUNCT
iiclr-17569	143	15	are	be	AUX
iiclr-17569	143	16	created	create	VERB
iiclr-17569	143	17	in	in	ADP
iiclr-17569	143	18	accordance	accordance	NOUN
iiclr-17569	143	19	with	with	ADP
iiclr-17569	143	20	at	at	ADV
iiclr-17569	143	21	least	least	ADV
iiclr-17569	143	22	one	one	NUM
iiclr-17569	143	23	collective	collective	ADJ
iiclr-17569	143	24	bargaining	bargaining	NOUN
iiclr-17569	143	25	agreement	agreement	NOUN
iiclr-17569	143	26	,	,	PUNCT
iiclr-17569	143	27	and	and	CCONJ
iiclr-17569	143	28	satisfy	satisfy	VERB
iiclr-17569	143	29	any	any	DET
iiclr-17569	143	30	other	other	ADJ
iiclr-17569	143	31	requirement	requirement	NOUN
iiclr-17569	143	32	set	set	VERB
iiclr-17569	143	33	out	out	ADP
iiclr-17569	143	34	by	by	ADP
iiclr-17569	143	35	the	the	DET
iiclr-17569	143	36	secretary	secretary	PROPN
iiclr-17569	143	37	of	of	ADP
iiclr-17569	143	38	labor	labor	NOUN
iiclr-17569	143	39	,	,	PUNCT
iiclr-17569	143	40	including	include	VERB
iiclr-17569	143	41	certain	certain	ADJ
iiclr-17569	143	42	related	related	ADJ
iiclr-17569	143	43	employers	employer	NOUN
iiclr-17569	143	44	pursuant	pursuant	VERB
iiclr-17569	143	45	to	to	ADP
iiclr-17569	143	46	26	26	NUM
iiclr-17569	143	47	u.s.c	u.s.c	ADJ
iiclr-17569	143	48	.	.	PUNCT
iiclr-17569	144	1	§	§	PROPN
iiclr-17569	144	2	414	414	NUM
iiclr-17569	144	3	(	(	PUNCT
iiclr-17569	144	4	2000	2000	NUM
iiclr-17569	144	5	)	)	PUNCT
iiclr-17569	144	6	.	.	PUNCT
iiclr-17569	145	1	cch	cch	PROPN
iiclr-17569	145	2	,	,	PUNCT
iiclr-17569	145	3	pension	pension	NOUN
iiclr-17569	145	4	protection	protection	NOUN
iiclr-17569	145	5	act	act	NOUN
iiclr-17569	145	6	of	of	ADP
iiclr-17569	145	7	2006	2006	NUM
iiclr-17569	145	8	:	:	PUNCT
iiclr-17569	145	9	law	law	NOUN
iiclr-17569	145	10	,	,	PUNCT
iiclr-17569	145	11	explanation	explanation	NOUN
iiclr-17569	145	12	and	and	CCONJ
iiclr-17569	145	13	analysis	analysis	NOUN
iiclr-17569	145	14	143	143	NUM
iiclr-17569	145	15	-	-	SYM
iiclr-17569	145	16	144	144	NUM
iiclr-17569	145	17	(	(	PUNCT
iiclr-17569	145	18	2006	2006	NUM
iiclr-17569	145	19	)	)	PUNCT
iiclr-17569	145	20	.	.	PUNCT
iiclr-17569	146	1	a	a	DET
iiclr-17569	146	2	"	"	PUNCT
iiclr-17569	146	3	'	'	PUNCT
iiclr-17569	146	4	singleemployer	singleemployer	NOUN
iiclr-17569	146	5	plan	plan	NOUN
iiclr-17569	146	6	'	'	PUNCT
iiclr-17569	146	7	means	mean	VERB
iiclr-17569	146	8	a	a	DET
iiclr-17569	146	9	plan	plan	NOUN
iiclr-17569	146	10	which	which	PRON
iiclr-17569	146	11	is	be	AUX
iiclr-17569	146	12	not	not	PART
iiclr-17569	146	13	a	a	DET
iiclr-17569	146	14	multiemployer	multiemployer	NOUN
iiclr-17569	146	15	plan	plan	NOUN
iiclr-17569	146	16	.	.	PUNCT
iiclr-17569	146	17	"	"	PUNCT
iiclr-17569	147	1	29	29	NUM
iiclr-17569	147	2	u.s.c	u.s.c	ADJ
iiclr-17569	147	3	.	.	PUNCT
iiclr-17569	148	1	§	§	PROPN
iiclr-17569	148	2	1002(b)(41	1002(b)(41	NUM
iiclr-17569	148	3	)	)	PUNCT
iiclr-17569	148	4	n.3	n.3	PROPN
iiclr-17569	148	5	(	(	PUNCT
iiclr-17569	148	6	2006	2006	NUM
iiclr-17569	148	7	)	)	PUNCT
iiclr-17569	148	8	.	.	PUNCT
iiclr-17569	149	1	41	41	NUM
iiclr-17569	149	2	.	.	PUNCT
iiclr-17569	149	3	medhl	medhl	NOUN
iiclr-17569	149	4	,	,	PUNCT
iiclr-17569	149	5	supra	supra	PROPN
iiclr-17569	149	6	note	note	NOUN
iiclr-17569	149	7	13	13	NUM
iiclr-17569	149	8	,	,	PUNCT
iiclr-17569	149	9	at	at	ADP
iiclr-17569	149	10	109	109	NUM
iiclr-17569	149	11	(	(	PUNCT
iiclr-17569	149	12	emphasis	emphasis	NOUN
iiclr-17569	149	13	omitted	omit	VERB
iiclr-17569	149	14	)	)	PUNCT
iiclr-17569	149	15	.	.	PUNCT
iiclr-17569	150	1	in	in	ADP
iiclr-17569	150	2	contrast	contrast	NOUN
iiclr-17569	150	3	to	to	ADP
iiclr-17569	150	4	the	the	DET
iiclr-17569	150	5	defined	define	VERB
iiclr-17569	150	6	benefit	benefit	NOUN
iiclr-17569	150	7	plan	plan	NOUN
iiclr-17569	150	8	,	,	PUNCT
iiclr-17569	150	9	the	the	DET
iiclr-17569	150	10	defined	define	VERB
iiclr-17569	150	11	contribution	contribution	NOUN
iiclr-17569	150	12	plan	plan	NOUN
iiclr-17569	150	13	is	be	AUX
iiclr-17569	150	14	another	another	DET
iiclr-17569	150	15	type	type	NOUN
iiclr-17569	150	16	of	of	ADP
iiclr-17569	150	17	qualified	qualified	ADJ
iiclr-17569	150	18	retirement	retirement	NOUN
iiclr-17569	150	19	plan	plan	NOUN
iiclr-17569	150	20	governed	govern	VERB
iiclr-17569	150	21	by	by	ADP
iiclr-17569	150	22	erisa	erisa	NOUN
iiclr-17569	150	23	.	.	PUNCT
iiclr-17569	151	1	i	i	PRON
iiclr-17569	151	2	d.	d.	PROPN
iiclr-17569	151	3	as	as	ADP
iiclr-17569	151	4	the	the	DET
iiclr-17569	151	5	name	name	NOUN
iiclr-17569	151	6	"	"	PUNCT
iiclr-17569	151	7	defined	define	VERB
iiclr-17569	151	8	contribution	contribution	NOUN
iiclr-17569	151	9	"	"	PUNCT
iiclr-17569	151	10	suggests	suggest	VERB
iiclr-17569	151	11	,	,	PUNCT
iiclr-17569	151	12	the	the	DET
iiclr-17569	151	13	plan	plan	NOUN
iiclr-17569	151	14	document	document	NOUN
iiclr-17569	151	15	defines	define	VERB
iiclr-17569	151	16	a	a	DET
iiclr-17569	151	17	contribution	contribution	NOUN
iiclr-17569	151	18	amount	amount	NOUN
iiclr-17569	151	19	that	that	PRON
iiclr-17569	151	20	the	the	DET
iiclr-17569	151	21	employer	employer	NOUN
iiclr-17569	151	22	must	must	AUX
iiclr-17569	151	23	make	make	VERB
iiclr-17569	151	24	to	to	ADP
iiclr-17569	151	25	the	the	DET
iiclr-17569	151	26	plan	plan	NOUN
iiclr-17569	151	27	each	each	DET
iiclr-17569	151	28	year	year	NOUN
iiclr-17569	151	29	.	.	PUNCT
iiclr-17569	152	1	i	i	PRON
iiclr-17569	152	2	d.	d.	PROPN
iiclr-17569	152	3	at	at	ADP
iiclr-17569	152	4	107	107	NUM
iiclr-17569	152	5	.	.	PUNCT
iiclr-17569	153	1	this	this	DET
iiclr-17569	153	2	allocation	allocation	NOUN
iiclr-17569	153	3	is	be	AUX
iiclr-17569	153	4	then	then	ADV
iiclr-17569	153	5	divided	divide	VERB
iiclr-17569	153	6	,	,	PUNCT
iiclr-17569	153	7	as	as	SCONJ
iiclr-17569	153	8	set	set	VERB
iiclr-17569	153	9	out	out	ADP
iiclr-17569	153	10	in	in	ADP
iiclr-17569	153	11	the	the	DET
iiclr-17569	153	12	plan	plan	NOUN
iiclr-17569	153	13	document	document	NOUN
iiclr-17569	153	14	,	,	PUNCT
iiclr-17569	153	15	into	into	ADP
iiclr-17569	153	16	individual	individual	ADJ
iiclr-17569	153	17	accounts	account	NOUN
iiclr-17569	153	18	for	for	ADP
iiclr-17569	153	19	each	each	DET
iiclr-17569	153	20	eligible	eligible	ADJ
iiclr-17569	153	21	participant	participant	NOUN
iiclr-17569	153	22	in	in	ADP
iiclr-17569	153	23	the	the	DET
iiclr-17569	153	24	plan	plan	NOUN
iiclr-17569	153	25	.	.	PUNCT
iiclr-17569	154	1	i	i	PRON
iiclr-17569	154	2	d.	d.	PROPN
iiclr-17569	154	3	at	at	ADP
iiclr-17569	154	4	retirement	retirement	NOUN
iiclr-17569	154	5	or	or	CCONJ
iiclr-17569	154	6	other	other	ADJ
iiclr-17569	154	7	termination	termination	NOUN
iiclr-17569	154	8	,	,	PUNCT
iiclr-17569	154	9	a	a	DET
iiclr-17569	154	10	participant	participant	NOUN
iiclr-17569	154	11	will	will	AUX
iiclr-17569	154	12	receive	receive	VERB
iiclr-17569	154	13	the	the	DET
iiclr-17569	154	14	nonforfeitable	nonforfeitable	ADJ
iiclr-17569	154	15	balance	balance	NOUN
iiclr-17569	154	16	of	of	ADP
iiclr-17569	154	17	his	his	PRON
iiclr-17569	154	18	or	or	CCONJ
iiclr-17569	154	19	her	her	PRON
iiclr-17569	154	20	account	account	NOUN
iiclr-17569	154	21	,	,	PUNCT
iiclr-17569	154	22	which	which	PRON
iiclr-17569	154	23	includes	include	VERB
iiclr-17569	154	24	contributions	contribution	NOUN
iiclr-17569	154	25	and	and	CCONJ
iiclr-17569	154	26	earnings	earning	NOUN
iiclr-17569	154	27	,	,	PUNCT
iiclr-17569	154	28	rather	rather	ADV
iiclr-17569	154	29	than	than	ADP
iiclr-17569	154	30	a	a	DET
iiclr-17569	154	31	designated	designate	VERB
iiclr-17569	154	32	monthly	monthly	ADJ
iiclr-17569	154	33	amount	amount	NOUN
iiclr-17569	154	34	.	.	PUNCT
iiclr-17569	155	1	i	i	PRON
iiclr-17569	155	2	d.	d.	PROPN
iiclr-17569	155	3	42	42	NUM
iiclr-17569	155	4	.	.	PUNCT
iiclr-17569	156	1	i	i	PRON
iiclr-17569	156	2	d.	d.	PROPN
iiclr-17569	156	3	at	at	ADP
iiclr-17569	156	4	109	109	NUM
iiclr-17569	156	5	.	.	PUNCT
iiclr-17569	156	6	43	43	NUM
iiclr-17569	156	7	.	.	PUNCT
iiclr-17569	157	1	i	i	PRON
iiclr-17569	157	2	d.	d.	PROPN
iiclr-17569	157	3	several	several	ADJ
iiclr-17569	157	4	different	different	ADJ
iiclr-17569	157	5	types	type	NOUN
iiclr-17569	157	6	of	of	ADP
iiclr-17569	157	7	formulas	formula	NOUN
iiclr-17569	157	8	can	can	AUX
iiclr-17569	157	9	be	be	AUX
iiclr-17569	157	10	used	use	VERB
iiclr-17569	157	11	for	for	ADP
iiclr-17569	157	12	the	the	DET
iiclr-17569	157	13	computation	computation	NOUN
iiclr-17569	157	14	of	of	ADP
iiclr-17569	157	15	defined	define	VERB
iiclr-17569	157	16	benefit	benefit	NOUN
iiclr-17569	157	17	plan	plan	NOUN
iiclr-17569	157	18	benefits	benefit	NOUN
iiclr-17569	157	19	.	.	PUNCT
iiclr-17569	158	1	these	these	PRON
iiclr-17569	158	2	include	include	VERB
iiclr-17569	158	3	the	the	DET
iiclr-17569	158	4	flat	flat	ADJ
iiclr-17569	158	5	benefit	benefit	NOUN
iiclr-17569	158	6	formula	formula	NOUN
iiclr-17569	158	7	,	,	PUNCT
iiclr-17569	158	8	career	career	NOUN
iiclr-17569	158	9	average	average	ADJ
iiclr-17569	158	10	formula	formula	NOUN
iiclr-17569	158	11	and	and	CCONJ
iiclr-17569	158	12	final	final	ADJ
iiclr-17569	158	13	pay	pay	NOUN
iiclr-17569	158	14	formula	formula	NOUN
iiclr-17569	158	15	.	.	PUNCT
iiclr-17569	159	1	i	i	PRON
iiclr-17569	159	2	d.	d.	PROPN
iiclr-17569	159	3	at	at	ADP
iiclr-17569	159	4	110	110	NUM
iiclr-17569	159	5	.	.	PUNCT
iiclr-17569	160	1	these	these	DET
iiclr-17569	160	2	formulas	formula	NOUN
iiclr-17569	160	3	take	take	VERB
iiclr-17569	160	4	into	into	ADP
iiclr-17569	160	5	account	account	NOUN
iiclr-17569	160	6	the	the	DET
iiclr-17569	160	7	employee	employee	NOUN
iiclr-17569	160	8	's	's	PART
iiclr-17569	160	9	years	year	NOUN
iiclr-17569	160	10	of	of	ADP
iiclr-17569	160	11	service	service	NOUN
iiclr-17569	160	12	,	,	PUNCT
iiclr-17569	160	13	which	which	PRON
iiclr-17569	160	14	"	"	PUNCT
iiclr-17569	160	15	is	be	AUX
iiclr-17569	160	16	defined	define	VERB
iiclr-17569	160	17	as	as	ADP
iiclr-17569	160	18	a	a	DET
iiclr-17569	160	19	twelve	twelve	NUM
iiclr-17569	160	20	consecutive	consecutive	ADJ
iiclr-17569	160	21	month	month	NOUN
iiclr-17569	160	22	period	period	NOUN
iiclr-17569	160	23	during	during	ADP
iiclr-17569	160	24	which	which	PRON
iiclr-17569	160	25	an	an	DET
iiclr-17569	160	26	employer	employer	NOUN
iiclr-17569	160	27	has	have	AUX
iiclr-17569	160	28	worked	work	VERB
iiclr-17569	160	29	at	at	ADP
iiclr-17569	160	30	least	least	ADV
iiclr-17569	160	31	1,000	1,000	NUM
iiclr-17569	160	32	hours	hour	NOUN
iiclr-17569	160	33	of	of	ADP
iiclr-17569	160	34	service	service	NOUN
iiclr-17569	160	35	.	.	PUNCT
iiclr-17569	160	36	"	"	PUNCT
iiclr-17569	161	1	i	i	PRON
iiclr-17569	161	2	d.	d.	PROPN
iiclr-17569	161	3	at	at	ADP
iiclr-17569	161	4	118	118	NUM
iiclr-17569	161	5	.	.	PUNCT
iiclr-17569	162	1	a	a	DET
iiclr-17569	162	2	flat	flat	ADJ
iiclr-17569	162	3	benefit	benefit	NOUN
iiclr-17569	162	4	formula	formula	NOUN
iiclr-17569	162	5	is	be	AUX
iiclr-17569	162	6	calculated	calculate	VERB
iiclr-17569	162	7	by	by	ADP
iiclr-17569	162	8	multiplying	multiply	VERB
iiclr-17569	162	9	a	a	DET
iiclr-17569	162	10	fixed	fix	VERB
iiclr-17569	162	11	dollar	dollar	NOUN
iiclr-17569	162	12	amount	amount	NOUN
iiclr-17569	162	13	by	by	ADP
iiclr-17569	162	14	the	the	DET
iiclr-17569	162	15	number	number	NOUN
iiclr-17569	162	16	of	of	ADP
iiclr-17569	162	17	years	year	NOUN
iiclr-17569	162	18	of	of	ADP
iiclr-17569	162	19	service	service	NOUN
iiclr-17569	162	20	.	.	PUNCT
iiclr-17569	163	1	i	i	PRON
iiclr-17569	163	2	d.	d.	PROPN
iiclr-17569	163	3	at	at	ADP
iiclr-17569	163	4	110	110	NUM
iiclr-17569	163	5	.	.	PUNCT
iiclr-17569	164	1	calculating	calculate	VERB
iiclr-17569	164	2	a	a	DET
iiclr-17569	164	3	career	career	NOUN
iiclr-17569	164	4	average	average	NOUN
iiclr-17569	164	5	20081	20081	NUM
iiclr-17569	164	6	ind	ind	NOUN
iiclr-17569	164	7	.	.	PUNCT
iiclr-17569	165	1	int'l	int'l	PROPN
iiclr-17569	165	2	&	&	CCONJ
iiclr-17569	165	3	comp	comp	PROPN
iiclr-17569	165	4	.	.	PUNCT
iiclr-17569	166	1	l.	l.	PROPN
iiclr-17569	166	2	rev	rev	PROPN
iiclr-17569	166	3	.	.	PUNCT
iiclr-17569	167	1	in	in	ADP
iiclr-17569	167	2	order	order	NOUN
iiclr-17569	167	3	to	to	PART
iiclr-17569	167	4	pay	pay	VERB
iiclr-17569	167	5	these	these	DET
iiclr-17569	167	6	promised	promise	VERB
iiclr-17569	167	7	benefits	benefit	NOUN
iiclr-17569	167	8	,	,	PUNCT
iiclr-17569	167	9	employers	employer	NOUN
iiclr-17569	167	10	must	must	AUX
iiclr-17569	167	11	contribute	contribute	VERB
iiclr-17569	167	12	enough	enough	ADJ
iiclr-17569	167	13	money	money	NOUN
iiclr-17569	167	14	to	to	PART
iiclr-17569	167	15	fully	fully	ADV
iiclr-17569	167	16	fund	fund	VERB
iiclr-17569	167	17	the	the	DET
iiclr-17569	167	18	plan	plan	NOUN
iiclr-17569	167	19	benefits	benefit	NOUN
iiclr-17569	167	20	accrued	accrue	VERB
iiclr-17569	167	21	that	that	DET
iiclr-17569	167	22	year	year	NOUN
iiclr-17569	167	23	and	and	CCONJ
iiclr-17569	167	24	make	make	VERB
iiclr-17569	167	25	up	up	ADP
iiclr-17569	167	26	for	for	ADP
iiclr-17569	167	27	any	any	DET
iiclr-17569	167	28	previous	previous	ADJ
iiclr-17569	167	29	underfunding	underfunding	NOUN
iiclr-17569	167	30	.	.	PUNCT
iiclr-17569	168	1	44	44	NUM
iiclr-17569	168	2	plans	plan	NOUN
iiclr-17569	168	3	are	be	AUX
iiclr-17569	168	4	not	not	PART
iiclr-17569	168	5	required	require	VERB
iiclr-17569	168	6	to	to	PART
iiclr-17569	168	7	fund	fund	VERB
iiclr-17569	168	8	100	100	NUM
iiclr-17569	168	9	%	%	NOUN
iiclr-17569	168	10	of	of	ADP
iiclr-17569	168	11	their	their	PRON
iiclr-17569	168	12	plan	plan	NOUN
iiclr-17569	168	13	's	's	PART
iiclr-17569	168	14	liabilities	liability	NOUN
iiclr-17569	168	15	;	;	PUNCT
iiclr-17569	168	16	rather	rather	ADV
iiclr-17569	168	17	,	,	PUNCT
iiclr-17569	168	18	pension	pension	NOUN
iiclr-17569	168	19	liabilities	liability	NOUN
iiclr-17569	168	20	are	be	AUX
iiclr-17569	168	21	considered	consider	VERB
iiclr-17569	168	22	fully	fully	ADV
iiclr-17569	168	23	funded	fund	VERB
iiclr-17569	168	24	when	when	SCONJ
iiclr-17569	168	25	90	90	NUM
iiclr-17569	168	26	%	%	NOUN
iiclr-17569	168	27	or	or	CCONJ
iiclr-17569	168	28	more	more	ADJ
iiclr-17569	168	29	of	of	ADP
iiclr-17569	168	30	their	their	PRON
iiclr-17569	168	31	current	current	ADJ
iiclr-17569	168	32	liabilities	liability	NOUN
iiclr-17569	168	33	are	be	AUX
iiclr-17569	168	34	met.a5	met.a5	ADJ
iiclr-17569	168	35	once	once	ADV
iiclr-17569	168	36	an	an	DET
iiclr-17569	168	37	employee	employee	NOUN
iiclr-17569	168	38	reaches	reach	VERB
iiclr-17569	168	39	normal	normal	ADJ
iiclr-17569	168	40	retirement	retirement	NOUN
iiclr-17569	168	41	age	age	NOUN
iiclr-17569	168	42	,	,	PUNCT
iiclr-17569	168	43	the	the	DET
iiclr-17569	168	44	defined	define	VERB
iiclr-17569	168	45	benefit	benefit	NOUN
iiclr-17569	168	46	plan	plan	NOUN
iiclr-17569	168	47	will	will	AUX
iiclr-17569	168	48	pay	pay	VERB
iiclr-17569	168	49	a	a	DET
iiclr-17569	168	50	set	set	NOUN
iiclr-17569	168	51	amount	amount	NOUN
iiclr-17569	168	52	each	each	DET
iiclr-17569	168	53	month	month	NOUN
iiclr-17569	168	54	for	for	ADP
iiclr-17569	168	55	the	the	DET
iiclr-17569	168	56	rest	rest	NOUN
iiclr-17569	168	57	of	of	ADP
iiclr-17569	168	58	the	the	DET
iiclr-17569	168	59	employee	employee	NOUN
iiclr-17569	168	60	's	's	PART
iiclr-17569	168	61	life.46	life.46	NOUN
iiclr-17569	168	62	defined	define	VERB
iiclr-17569	168	63	benefit	benefit	NOUN
iiclr-17569	168	64	plans	plan	NOUN
iiclr-17569	168	65	have	have	VERB
iiclr-17569	168	66	several	several	ADJ
iiclr-17569	168	67	advantages	advantage	NOUN
iiclr-17569	168	68	.	.	PUNCT
iiclr-17569	169	1	for	for	ADP
iiclr-17569	169	2	employees	employee	NOUN
iiclr-17569	169	3	,	,	PUNCT
iiclr-17569	169	4	an	an	DET
iiclr-17569	169	5	important	important	ADJ
iiclr-17569	169	6	advantage	advantage	NOUN
iiclr-17569	169	7	is	be	AUX
iiclr-17569	169	8	that	that	SCONJ
iiclr-17569	169	9	the	the	DET
iiclr-17569	169	10	employer	employer	NOUN
iiclr-17569	169	11	bears	bear	VERB
iiclr-17569	169	12	the	the	DET
iiclr-17569	169	13	risk	risk	NOUN
iiclr-17569	169	14	of	of	ADP
iiclr-17569	169	15	investment	investment	NOUN
iiclr-17569	169	16	and	and	CCONJ
iiclr-17569	169	17	must	must	AUX
iiclr-17569	169	18	make	make	VERB
iiclr-17569	169	19	up	up	ADP
iiclr-17569	169	20	any	any	DET
iiclr-17569	169	21	shortfall	shortfall	NOUN
iiclr-17569	169	22	that	that	PRON
iiclr-17569	169	23	might	might	AUX
iiclr-17569	169	24	occur.47	occur.47	VERB
iiclr-17569	169	25	these	these	DET
iiclr-17569	169	26	types	type	NOUN
iiclr-17569	169	27	of	of	ADP
iiclr-17569	169	28	plans	plan	NOUN
iiclr-17569	169	29	are	be	AUX
iiclr-17569	169	30	most	most	ADV
iiclr-17569	169	31	advantageous	advantageous	ADJ
iiclr-17569	169	32	for	for	ADP
iiclr-17569	169	33	employees	employee	NOUN
iiclr-17569	169	34	who	who	PRON
iiclr-17569	169	35	work	work	VERB
iiclr-17569	169	36	for	for	ADP
iiclr-17569	169	37	the	the	DET
iiclr-17569	169	38	same	same	ADJ
iiclr-17569	169	39	employer	employer	NOUN
iiclr-17569	169	40	for	for	ADP
iiclr-17569	169	41	a	a	DET
iiclr-17569	169	42	long	long	ADJ
iiclr-17569	169	43	period	period	NOUN
iiclr-17569	169	44	of	of	ADP
iiclr-17569	169	45	time	time	NOUN
iiclr-17569	169	46	;	;	PUNCT
iiclr-17569	169	47	otherwise	otherwise	ADV
iiclr-17569	169	48	the	the	DET
iiclr-17569	169	49	employees	employee	NOUN
iiclr-17569	169	50	may	may	AUX
iiclr-17569	169	51	not	not	PART
iiclr-17569	169	52	accrue	accrue	VERB
iiclr-17569	169	53	significant	significant	ADJ
iiclr-17569	169	54	benefits	benefit	NOUN
iiclr-17569	169	55	.	.	PUNCT
iiclr-17569	170	1	4	4	NUM
iiclr-17569	170	2	employers	employer	NOUN
iiclr-17569	170	3	also	also	ADV
iiclr-17569	170	4	bear	bear	VERB
iiclr-17569	170	5	the	the	DET
iiclr-17569	170	6	risk	risk	NOUN
iiclr-17569	170	7	of	of	ADP
iiclr-17569	170	8	longevity	longevity	NOUN
iiclr-17569	170	9	,	,	PUNCT
iiclr-17569	170	10	as	as	SCONJ
iiclr-17569	170	11	they	they	PRON
iiclr-17569	170	12	must	must	AUX
iiclr-17569	170	13	pay	pay	VERB
iiclr-17569	170	14	the	the	DET
iiclr-17569	170	15	participants	participant	NOUN
iiclr-17569	170	16	'	'	PART
iiclr-17569	170	17	pension	pension	NOUN
iiclr-17569	170	18	benefit	benefit	NOUN
iiclr-17569	170	19	,	,	PUNCT
iiclr-17569	170	20	usually	usually	ADV
iiclr-17569	170	21	"	"	PUNCT
iiclr-17569	170	22	in	in	ADP
iiclr-17569	170	23	the	the	DET
iiclr-17569	170	24	form	form	NOUN
iiclr-17569	170	25	of	of	ADP
iiclr-17569	170	26	a	a	DET
iiclr-17569	170	27	monthly	monthly	ADJ
iiclr-17569	170	28	annuity	annuity	NOUN
iiclr-17569	170	29	for	for	ADP
iiclr-17569	170	30	the	the	DET
iiclr-17569	170	31	life	life	NOUN
iiclr-17569	170	32	of	of	ADP
iiclr-17569	170	33	the	the	DET
iiclr-17569	170	34	participant	participant	NOUN
iiclr-17569	170	35	or	or	CCONJ
iiclr-17569	170	36	the	the	DET
iiclr-17569	170	37	joint	joint	ADJ
iiclr-17569	170	38	lives	life	NOUN
iiclr-17569	170	39	of	of	ADP
iiclr-17569	170	40	the	the	DET
iiclr-17569	170	41	participant	participant	NOUN
iiclr-17569	170	42	and	and	CCONJ
iiclr-17569	170	43	the	the	DET
iiclr-17569	170	44	participant	participant	NOUN
iiclr-17569	170	45	's	's	PART
iiclr-17569	170	46	spouse	spouse	NOUN
iiclr-17569	170	47	,	,	PUNCT
iiclr-17569	170	48	"	"	PUNCT
iiclr-17569	170	49	until	until	ADP
iiclr-17569	170	50	the	the	DET
iiclr-17569	170	51	participant	participant	NOUN
iiclr-17569	170	52	dies.49	dies.49	NOUN
iiclr-17569	170	53	finally	finally	ADV
iiclr-17569	170	54	,	,	PUNCT
iiclr-17569	170	55	tax	tax	NOUN
iiclr-17569	170	56	incentives	incentive	NOUN
iiclr-17569	170	57	also	also	ADV
iiclr-17569	170	58	benefit	benefit	VERB
iiclr-17569	170	59	employees	employee	NOUN
iiclr-17569	170	60	and	and	CCONJ
iiclr-17569	170	61	encourage	encourage	VERB
iiclr-17569	170	62	employers	employer	NOUN
iiclr-17569	170	63	to	to	PART
iiclr-17569	170	64	sponsor	sponsor	VERB
iiclr-17569	170	65	qualified	qualified	ADJ
iiclr-17569	170	66	plans.50	plans.50	PROPN
iiclr-17569	170	67	employer	employer	NOUN
iiclr-17569	170	68	-	-	PUNCT
iiclr-17569	170	69	sponsored	sponsor	VERB
iiclr-17569	170	70	qualified	qualified	ADJ
iiclr-17569	170	71	plans	plan	NOUN
iiclr-17569	170	72	receive	receive	VERB
iiclr-17569	170	73	three	three	NUM
iiclr-17569	170	74	types	type	NOUN
iiclr-17569	170	75	of	of	ADP
iiclr-17569	170	76	tax	tax	NOUN
iiclr-17569	170	77	advantages	advantage	NOUN
iiclr-17569	170	78	:	:	PUNCT
iiclr-17569	170	79	earned	earn	VERB
iiclr-17569	170	80	income	income	NOUN
iiclr-17569	170	81	is	be	AUX
iiclr-17569	170	82	taxformula	taxformula	ADJ
iiclr-17569	170	83	benefit	benefit	NOUN
iiclr-17569	170	84	involves	involve	VERB
iiclr-17569	170	85	multiplying	multiply	VERB
iiclr-17569	170	86	the	the	DET
iiclr-17569	170	87	"	"	PUNCT
iiclr-17569	170	88	fixed	fix	VERB
iiclr-17569	170	89	percentage	percentage	NOUN
iiclr-17569	170	90	of	of	ADP
iiclr-17569	170	91	the	the	DET
iiclr-17569	170	92	participant	participant	NOUN
iiclr-17569	170	93	's	's	PART
iiclr-17569	170	94	compensation	compensation	NOUN
iiclr-17569	170	95	"	"	PUNCT
iiclr-17569	170	96	for	for	ADP
iiclr-17569	170	97	each	each	DET
iiclr-17569	170	98	year	year	NOUN
iiclr-17569	170	99	of	of	ADP
iiclr-17569	170	100	covered	covered	ADJ
iiclr-17569	170	101	employment	employment	NOUN
iiclr-17569	170	102	and	and	CCONJ
iiclr-17569	170	103	then	then	ADV
iiclr-17569	170	104	aggregating	aggregate	VERB
iiclr-17569	170	105	such	such	ADJ
iiclr-17569	170	106	amounts	amount	NOUN
iiclr-17569	170	107	.	.	PUNCT
iiclr-17569	171	1	i	i	PRON
iiclr-17569	171	2	d.	d.	VERB
iiclr-17569	171	3	a	a	DET
iiclr-17569	171	4	final	final	ADJ
iiclr-17569	171	5	pay	pay	NOUN
iiclr-17569	171	6	formula	formula	NOUN
iiclr-17569	171	7	benefit	benefit	NOUN
iiclr-17569	171	8	is	be	AUX
iiclr-17569	171	9	calculated	calculate	VERB
iiclr-17569	171	10	using	use	VERB
iiclr-17569	171	11	a	a	DET
iiclr-17569	171	12	fixed	fix	VERB
iiclr-17569	171	13	percentage	percentage	NOUN
iiclr-17569	171	14	of	of	ADP
iiclr-17569	171	15	the	the	DET
iiclr-17569	171	16	employee	employee	NOUN
iiclr-17569	171	17	's	's	PART
iiclr-17569	171	18	compensation	compensation	NOUN
iiclr-17569	171	19	over	over	ADP
iiclr-17569	171	20	the	the	DET
iiclr-17569	171	21	last	last	ADJ
iiclr-17569	171	22	five	five	NUM
iiclr-17569	171	23	to	to	PART
iiclr-17569	171	24	ten	ten	NUM
iiclr-17569	171	25	years	year	NOUN
iiclr-17569	171	26	of	of	ADP
iiclr-17569	171	27	their	their	PRON
iiclr-17569	171	28	employment	employment	NOUN
iiclr-17569	171	29	.	.	PUNCT
iiclr-17569	172	1	i	i	PRON
iiclr-17569	172	2	d.	d.	PROPN
iiclr-17569	172	3	44	44	NUM
iiclr-17569	172	4	.	.	PUNCT
iiclr-17569	173	1	u.s	u.s	PROPN
iiclr-17569	173	2	.	.	PROPN
iiclr-17569	173	3	senate	senate	PROPN
iiclr-17569	173	4	republican	republican	PROPN
iiclr-17569	173	5	policy	policy	NOUN
iiclr-17569	173	6	comm	comm	NOUN
iiclr-17569	173	7	.	.	PUNCT
iiclr-17569	173	8	,	,	PUNCT
iiclr-17569	173	9	h.r	h.r	PROPN
iiclr-17569	173	10	.	.	PROPN
iiclr-17569	173	11	4pension	4pension	NUM
iiclr-17569	173	12	protection	protection	NOUN
iiclr-17569	173	13	actof2006	actof2006	PROPN
iiclr-17569	173	14	,	,	PUNCT
iiclr-17569	173	15	s.	s.	PROPN
iiclr-17569	173	16	doc	doc	PROPN
iiclr-17569	173	17	.	.	PUNCT
iiclr-17569	174	1	no	no	INTJ
iiclr-17569	174	2	.	.	NOUN
iiclr-17569	175	1	53	53	NUM
iiclr-17569	175	2	,	,	PUNCT
iiclr-17569	175	3	at	at	ADP
iiclr-17569	175	4	5	5	NUM
iiclr-17569	175	5	(	(	PUNCT
iiclr-17569	175	6	2006	2006	NUM
iiclr-17569	175	7	)	)	PUNCT
iiclr-17569	175	8	.	.	PUNCT
iiclr-17569	176	1	typically	typically	ADV
iiclr-17569	176	2	,	,	PUNCT
iiclr-17569	176	3	only	only	ADV
iiclr-17569	176	4	employers	employer	NOUN
iiclr-17569	176	5	contribute	contribute	VERB
iiclr-17569	176	6	to	to	ADP
iiclr-17569	176	7	defined	define	VERB
iiclr-17569	176	8	benefit	benefit	NOUN
iiclr-17569	176	9	plans	plan	NOUN
iiclr-17569	176	10	,	,	PUNCT
iiclr-17569	176	11	though	though	SCONJ
iiclr-17569	176	12	sometimes	sometimes	ADV
iiclr-17569	176	13	employees	employee	NOUN
iiclr-17569	176	14	are	be	AUX
iiclr-17569	176	15	required	require	VERB
iiclr-17569	176	16	or	or	CCONJ
iiclr-17569	176	17	allowed	allow	VERB
iiclr-17569	176	18	to	to	PART
iiclr-17569	176	19	contribute	contribute	VERB
iiclr-17569	176	20	.	.	PUNCT
iiclr-17569	177	1	internal	internal	ADJ
iiclr-17569	177	2	revenue	revenue	NOUN
iiclr-17569	177	3	service	service	NOUN
iiclr-17569	177	4	,	,	PUNCT
iiclr-17569	177	5	choosing	choose	VERB
iiclr-17569	177	6	a	a	DET
iiclr-17569	177	7	retirement	retirement	NOUN
iiclr-17569	177	8	plan	plan	NOUN
iiclr-17569	177	9	:	:	PUNCT
iiclr-17569	177	10	defined	define	VERB
iiclr-17569	177	11	benefit	benefit	NOUN
iiclr-17569	177	12	plans	plan	NOUN
iiclr-17569	177	13	,	,	PUNCT
iiclr-17569	177	14	http	http	ADJ
iiclr-17569	177	15	:	:	PUNCT
iiclr-17569	177	16	llwww.irs.gov	llwww.irs.gov	NOUN
iiclr-17569	177	17	/	/	SYM
iiclr-17569	177	18	retirementlarticle	retirementlarticle	NOUN
iiclr-17569	177	19	/	/	SYM
iiclr-17569	177	20	o,,id=108950,00.htm	o,,id=108950,00.htm	PROPN
iiclr-17569	177	21	(	(	PUNCT
iiclr-17569	177	22	last	last	ADV
iiclr-17569	177	23	visited	visit	VERB
iiclr-17569	177	24	jan	jan	PROPN
iiclr-17569	177	25	.	.	PROPN
iiclr-17569	177	26	20	20	NUM
iiclr-17569	177	27	,	,	PUNCT
iiclr-17569	177	28	2008	2008	NUM
iiclr-17569	177	29	)	)	PUNCT
iiclr-17569	178	1	[	[	X
iiclr-17569	178	2	hereinafter	hereinafter	NOUN
iiclr-17569	178	3	choosing	choose	VERB
iiclr-17569	178	4	a	a	DET
iiclr-17569	178	5	defined	define	VERB
iiclr-17569	178	6	benefit	benefit	NOUN
iiclr-17569	178	7	plan	plan	NOUN
iiclr-17569	178	8	]	]	PUNCT
iiclr-17569	178	9	.	.	PUNCT
iiclr-17569	179	1	however	however	ADV
iiclr-17569	179	2	,	,	PUNCT
iiclr-17569	179	3	"	"	PUNCT
iiclr-17569	179	4	[	[	X
iiclr-17569	179	5	tlhe	tlhe	PROPN
iiclr-17569	179	6	2000	2000	NUM
iiclr-17569	179	7	department	department	NOUN
iiclr-17569	179	8	of	of	ADP
iiclr-17569	179	9	labor	labor	NOUN
iiclr-17569	179	10	survey	survey	NOUN
iiclr-17569	179	11	of	of	ADP
iiclr-17569	179	12	employee	employee	NOUN
iiclr-17569	179	13	benefits	benefit	NOUN
iiclr-17569	179	14	in	in	ADP
iiclr-17569	179	15	private	private	ADJ
iiclr-17569	179	16	establishments	establishment	NOUN
iiclr-17569	179	17	found	find	VERB
iiclr-17569	179	18	that	that	SCONJ
iiclr-17569	179	19	95	95	NUM
iiclr-17569	179	20	percent	percent	NOUN
iiclr-17569	179	21	of	of	ADP
iiclr-17569	179	22	participants	participant	NOUN
iiclr-17569	179	23	in	in	ADP
iiclr-17569	179	24	defined	define	VERB
iiclr-17569	179	25	benefit	benefit	NOUN
iiclr-17569	179	26	plans	plan	NOUN
iiclr-17569	179	27	were	be	AUX
iiclr-17569	179	28	in	in	ADP
iiclr-17569	179	29	noncontributory	noncontributory	ADJ
iiclr-17569	179	30	plans	plan	NOUN
iiclr-17569	179	31	.	.	PUNCT
iiclr-17569	179	32	"	"	PUNCT
iiclr-17569	180	1	mcgill	mcgill	PROPN
iiclr-17569	180	2	et	et	PROPN
iiclr-17569	180	3	al	al	PROPN
iiclr-17569	180	4	.	.	PROPN
iiclr-17569	180	5	,	,	PUNCT
iiclr-17569	180	6	supra	supra	PROPN
iiclr-17569	180	7	note	note	PROPN
iiclr-17569	180	8	20	20	NUM
iiclr-17569	180	9	,	,	PUNCT
iiclr-17569	180	10	at	at	ADP
iiclr-17569	180	11	379	379	NUM
iiclr-17569	180	12	.	.	PUNCT
iiclr-17569	180	13	45	45	NUM
iiclr-17569	180	14	.	.	PUNCT
iiclr-17569	181	1	u.s	u.s	PROPN
iiclr-17569	181	2	.	.	PROPN
iiclr-17569	181	3	senate	senate	PROPN
iiclr-17569	181	4	republican	republican	PROPN
iiclr-17569	181	5	policy	policy	NOUN
iiclr-17569	181	6	comm	comm	NOUN
iiclr-17569	181	7	.	.	PUNCT
iiclr-17569	181	8	,	,	PUNCT
iiclr-17569	181	9	h.r	h.r	PROPN
iiclr-17569	181	10	.	.	PROPN
iiclr-17569	181	11	4pension	4pension	PROPN
iiclr-17569	181	12	protection	protection	NOUN
iiclr-17569	181	13	act	act	NOUN
iiclr-17569	181	14	of	of	ADP
iiclr-17569	181	15	2006	2006	NUM
iiclr-17569	181	16	,	,	PUNCT
iiclr-17569	181	17	s.	s.	PROPN
iiclr-17569	181	18	doc	doc	PROPN
iiclr-17569	181	19	.	.	PUNCT
iiclr-17569	182	1	no	no	INTJ
iiclr-17569	182	2	.	.	NOUN
iiclr-17569	183	1	53	53	NUM
iiclr-17569	183	2	,	,	PUNCT
iiclr-17569	183	3	at	at	ADP
iiclr-17569	183	4	5	5	NUM
iiclr-17569	183	5	-	-	SYM
iiclr-17569	183	6	6	6	NUM
iiclr-17569	183	7	(	(	PUNCT
iiclr-17569	183	8	2006	2006	NUM
iiclr-17569	183	9	)	)	PUNCT
iiclr-17569	183	10	.	.	PUNCT
iiclr-17569	184	1	46	46	NUM
iiclr-17569	184	2	.	.	PUNCT
iiclr-17569	184	3	medill	medill	NOUN
iiclr-17569	184	4	,	,	PUNCT
iiclr-17569	184	5	supra	supra	PROPN
iiclr-17569	184	6	note	note	NOUN
iiclr-17569	184	7	13	13	NUM
iiclr-17569	184	8	,	,	PUNCT
iiclr-17569	184	9	at	at	ADP
iiclr-17569	184	10	110	110	NUM
iiclr-17569	184	11	.	.	PUNCT
iiclr-17569	185	1	most	most	ADV
iiclr-17569	185	2	private	private	ADJ
iiclr-17569	185	3	defined	define	VERB
iiclr-17569	185	4	benefit	benefit	NOUN
iiclr-17569	185	5	plans	plan	NOUN
iiclr-17569	185	6	have	have	AUX
iiclr-17569	185	7	designated	designate	VERB
iiclr-17569	185	8	a	a	DET
iiclr-17569	185	9	normal	normal	ADJ
iiclr-17569	185	10	retirement	retirement	NOUN
iiclr-17569	185	11	age	age	NOUN
iiclr-17569	185	12	of	of	ADP
iiclr-17569	185	13	sixty	sixty	NUM
iiclr-17569	185	14	-	-	PUNCT
iiclr-17569	185	15	two	two	NUM
iiclr-17569	185	16	or	or	CCONJ
iiclr-17569	185	17	sixty	sixty	NUM
iiclr-17569	185	18	-	-	PUNCT
iiclr-17569	185	19	five	five	NUM
iiclr-17569	185	20	.	.	PUNCT
iiclr-17569	186	1	cong	cong	NOUN
iiclr-17569	186	2	.	.	PUNCT
iiclr-17569	187	1	budget	budget	NOUN
iiclr-17569	187	2	off	off	ADP
iiclr-17569	187	3	.	.	PUNCT
iiclr-17569	188	1	,	,	PUNCT
iiclr-17569	188	2	normal	normal	ADJ
iiclr-17569	188	3	retirement	retirement	NOUN
iiclr-17569	188	4	age	age	NOUN
iiclr-17569	188	5	and	and	CCONJ
iiclr-17569	188	6	minimum	minimum	ADJ
iiclr-17569	188	7	-	-	PUNCT
iiclr-17569	188	8	service	service	NOUN
iiclr-17569	188	9	requirement	requirement	NOUN
iiclr-17569	188	10	,	,	PUNCT
iiclr-17569	188	11	http://www.cbo.gov/onlinetaxguidelpage_ld2b.htm	http://www.cbo.gov/onlinetaxguidelpage_ld2b.htm	PROPN
iiclr-17569	188	12	(	(	PUNCT
iiclr-17569	188	13	last	last	ADV
iiclr-17569	188	14	visited	visit	VERB
iiclr-17569	188	15	jan	jan	PROPN
iiclr-17569	188	16	.	.	PROPN
iiclr-17569	188	17	21	21	NUM
iiclr-17569	188	18	,	,	PUNCT
iiclr-17569	188	19	2008	2008	NUM
iiclr-17569	188	20	)	)	PUNCT
iiclr-17569	188	21	.	.	PUNCT
iiclr-17569	189	1	unless	unless	SCONJ
iiclr-17569	189	2	waived	waive	VERB
iiclr-17569	189	3	by	by	ADP
iiclr-17569	189	4	the	the	DET
iiclr-17569	189	5	employee	employee	NOUN
iiclr-17569	189	6	or	or	CCONJ
iiclr-17569	189	7	the	the	DET
iiclr-17569	189	8	employee	employee	NOUN
iiclr-17569	189	9	's	's	PART
iiclr-17569	189	10	spouse	spouse	NOUN
iiclr-17569	189	11	(	(	PUNCT
iiclr-17569	189	12	if	if	SCONJ
iiclr-17569	189	13	married	marry	VERB
iiclr-17569	189	14	)	)	PUNCT
iiclr-17569	189	15	,	,	PUNCT
iiclr-17569	189	16	the	the	DET
iiclr-17569	189	17	employer	employer	NOUN
iiclr-17569	189	18	will	will	AUX
iiclr-17569	189	19	use	use	VERB
iiclr-17569	189	20	plan	plan	NOUN
iiclr-17569	189	21	assets	asset	NOUN
iiclr-17569	189	22	to	to	PART
iiclr-17569	189	23	provide	provide	VERB
iiclr-17569	189	24	an	an	DET
iiclr-17569	189	25	annuity	annuity	NOUN
iiclr-17569	189	26	for	for	ADP
iiclr-17569	189	27	the	the	DET
iiclr-17569	189	28	employee	employee	NOUN
iiclr-17569	189	29	that	that	PRON
iiclr-17569	189	30	will	will	AUX
iiclr-17569	189	31	pay	pay	VERB
iiclr-17569	189	32	the	the	DET
iiclr-17569	189	33	employee	employee	NOUN
iiclr-17569	189	34	's	's	PART
iiclr-17569	189	35	accrued	accrue	VERB
iiclr-17569	189	36	benefit	benefit	NOUN
iiclr-17569	189	37	each	each	DET
iiclr-17569	189	38	month	month	NOUN
iiclr-17569	189	39	.	.	PUNCT
iiclr-17569	190	1	medill	medill	NOUN
iiclr-17569	190	2	,	,	PUNCT
iiclr-17569	190	3	supra	supra	PROPN
iiclr-17569	190	4	note	note	NOUN
iiclr-17569	190	5	13	13	NUM
iiclr-17569	190	6	,	,	PUNCT
iiclr-17569	190	7	at	at	ADP
iiclr-17569	190	8	110	110	NUM
iiclr-17569	190	9	.	.	PUNCT
iiclr-17569	191	1	47	47	NUM
iiclr-17569	191	2	.	.	PUNCT
iiclr-17569	192	1	kathleen	kathleen	PROPN
iiclr-17569	192	2	h.	h.	PROPN
iiclr-17569	192	3	czarney	czarney	PROPN
iiclr-17569	192	4	,	,	PUNCT
iiclr-17569	192	5	the	the	DET
iiclr-17569	192	6	future	future	NOUN
iiclr-17569	192	7	of	of	ADP
iiclr-17569	192	8	americans	americans	PROPN
iiclr-17569	192	9	'	'	PART
iiclr-17569	192	10	pensions	pension	NOUN
iiclr-17569	192	11	:	:	PUNCT
iiclr-17569	192	12	revamping	revamp	VERB
iiclr-17569	192	13	pension	pension	NOUN
iiclr-17569	192	14	plan	plan	NOUN
iiclr-17569	192	15	asset	asset	NOUN
iiclr-17569	192	16	allocation	allocation	NOUN
iiclr-17569	192	17	to	to	PART
iiclr-17569	192	18	combat	combat	VERB
iiclr-17569	192	19	the	the	DET
iiclr-17569	192	20	pension	pension	NOUN
iiclr-17569	192	21	benefit	benefit	NOUN
iiclr-17569	192	22	guaranty	guaranty	NOUN
iiclr-17569	192	23	corporation	corporation	NOUN
iiclr-17569	192	24	's	's	PART
iiclr-17569	192	25	deficit	deficit	NOUN
iiclr-17569	192	26	,	,	PUNCT
iiclr-17569	192	27	51	51	NUM
iiclr-17569	192	28	clev	clev	NOUN
iiclr-17569	192	29	.	.	PUNCT
iiclr-17569	193	1	st	st	PROPN
iiclr-17569	193	2	.	.	PROPN
iiclr-17569	193	3	l.	l.	PROPN
iiclr-17569	193	4	rev	rev	PROPN
iiclr-17569	193	5	.	.	PROPN
iiclr-17569	193	6	153	153	NUM
iiclr-17569	193	7	,	,	PUNCT
iiclr-17569	193	8	166	166	NUM
iiclr-17569	193	9	(	(	PUNCT
iiclr-17569	193	10	2004	2004	NUM
iiclr-17569	193	11	)	)	PUNCT
iiclr-17569	193	12	.	.	PUNCT
iiclr-17569	194	1	unlike	unlike	ADP
iiclr-17569	194	2	defined	define	VERB
iiclr-17569	194	3	benefit	benefit	NOUN
iiclr-17569	194	4	plans	plan	NOUN
iiclr-17569	194	5	,	,	PUNCT
iiclr-17569	194	6	defined	define	VERB
iiclr-17569	194	7	contribution	contribution	NOUN
iiclr-17569	194	8	plans	plan	NOUN
iiclr-17569	194	9	shift	shift	VERB
iiclr-17569	194	10	the	the	DET
iiclr-17569	194	11	investment	investment	NOUN
iiclr-17569	194	12	risk	risk	NOUN
iiclr-17569	194	13	to	to	ADP
iiclr-17569	194	14	the	the	DET
iiclr-17569	194	15	employee	employee	NOUN
iiclr-17569	194	16	since	since	SCONJ
iiclr-17569	194	17	employees	employee	NOUN
iiclr-17569	194	18	are	be	AUX
iiclr-17569	194	19	only	only	ADV
iiclr-17569	194	20	entitled	entitle	VERB
iiclr-17569	194	21	to	to	ADP
iiclr-17569	194	22	their	their	PRON
iiclr-17569	194	23	individual	individual	ADJ
iiclr-17569	194	24	vested	vested	ADJ
iiclr-17569	194	25	account	account	NOUN
iiclr-17569	194	26	balance	balance	NOUN
iiclr-17569	194	27	.	.	PUNCT
iiclr-17569	195	1	i	i	PRON
iiclr-17569	195	2	d.	d.	PROPN
iiclr-17569	195	3	at	at	ADP
iiclr-17569	195	4	169	169	NUM
iiclr-17569	195	5	.	.	PUNCT
iiclr-17569	196	1	48	48	NUM
iiclr-17569	196	2	.	.	PUNCT
iiclr-17569	197	1	i	i	PRON
iiclr-17569	197	2	d.	d.	PROPN
iiclr-17569	197	3	at	at	ADP
iiclr-17569	197	4	167	167	NUM
iiclr-17569	197	5	.	.	PUNCT
iiclr-17569	198	1	accrued	accrue	VERB
iiclr-17569	198	2	benefits	benefit	NOUN
iiclr-17569	198	3	from	from	ADP
iiclr-17569	198	4	a	a	DET
iiclr-17569	198	5	defined	define	VERB
iiclr-17569	198	6	benefit	benefit	NOUN
iiclr-17569	198	7	plan	plan	NOUN
iiclr-17569	198	8	will	will	AUX
iiclr-17569	198	9	not	not	PART
iiclr-17569	198	10	be	be	AUX
iiclr-17569	198	11	recognized	recognize	VERB
iiclr-17569	198	12	by	by	ADP
iiclr-17569	198	13	a	a	DET
iiclr-17569	198	14	new	new	ADJ
iiclr-17569	198	15	unrelated	unrelated	ADJ
iiclr-17569	198	16	employer	employer	NOUN
iiclr-17569	198	17	.	.	PUNCT
iiclr-17569	199	1	see	see	VERB
iiclr-17569	199	2	medill	medill	NOUN
iiclr-17569	199	3	,	,	PUNCT
iiclr-17569	199	4	supra	supra	PROPN
iiclr-17569	199	5	note	note	NOUN
iiclr-17569	199	6	13	13	NUM
iiclr-17569	199	7	,	,	PUNCT
iiclr-17569	199	8	at	at	ADP
iiclr-17569	199	9	110	110	NUM
iiclr-17569	199	10	.	.	PUNCT
iiclr-17569	199	11	49	49	NUM
iiclr-17569	199	12	.	.	PUNCT
iiclr-17569	200	1	medil	medil	NOUN
iiclr-17569	200	2	,	,	PUNCT
iiclr-17569	200	3	supra	supra	NOUN
iiclr-17569	200	4	note	note	NOUN
iiclr-17569	200	5	13	13	NUM
iiclr-17569	200	6	at	at	ADP
iiclr-17569	200	7	110	110	NUM
iiclr-17569	200	8	.	.	PUNCT
iiclr-17569	201	1	however	however	ADV
iiclr-17569	201	2	,	,	PUNCT
iiclr-17569	201	3	if	if	SCONJ
iiclr-17569	201	4	the	the	DET
iiclr-17569	201	5	plan	plan	NOUN
iiclr-17569	201	6	allows	allow	VERB
iiclr-17569	201	7	for	for	ADP
iiclr-17569	201	8	a	a	DET
iiclr-17569	201	9	lump	lump	NOUN
iiclr-17569	201	10	sum	sum	NOUN
iiclr-17569	201	11	benefit	benefit	NOUN
iiclr-17569	201	12	and	and	CCONJ
iiclr-17569	201	13	the	the	DET
iiclr-17569	201	14	participant	participant	ADJ
iiclr-17569	201	15	elects	elect	NOUN
iiclr-17569	201	16	to	to	PART
iiclr-17569	201	17	take	take	VERB
iiclr-17569	201	18	his	his	PRON
iiclr-17569	201	19	or	or	CCONJ
iiclr-17569	201	20	her	her	PRON
iiclr-17569	201	21	defined	define	VERB
iiclr-17569	201	22	benefit	benefit	NOUN
iiclr-17569	201	23	pension	pension	NOUN
iiclr-17569	201	24	as	as	ADP
iiclr-17569	201	25	a	a	DET
iiclr-17569	201	26	lump	lump	NOUN
iiclr-17569	201	27	sum	sum	NOUN
iiclr-17569	201	28	,	,	PUNCT
iiclr-17569	201	29	this	this	PRON
iiclr-17569	201	30	transfers	transfer	VERB
iiclr-17569	201	31	the	the	DET
iiclr-17569	201	32	risk	risk	NOUN
iiclr-17569	201	33	of	of	ADP
iiclr-17569	201	34	longevity	longevity	NOUN
iiclr-17569	201	35	to	to	ADP
iiclr-17569	201	36	the	the	DET
iiclr-17569	201	37	participant	participant	NOUN
iiclr-17569	201	38	.	.	PUNCT
iiclr-17569	202	1	i	i	PRON
iiclr-17569	202	2	d.	d.	PROPN
iiclr-17569	202	3	at	at	ADP
iiclr-17569	202	4	109	109	NUM
iiclr-17569	202	5	-	-	SYM
iiclr-17569	202	6	10	10	NUM
iiclr-17569	202	7	.	.	PUNCT
iiclr-17569	203	1	50	50	NUM
iiclr-17569	203	2	.	.	X
iiclr-17569	204	1	czarney	czarney	PROPN
iiclr-17569	204	2	,	,	PUNCT
iiclr-17569	204	3	supra	supra	PROPN
iiclr-17569	204	4	note	note	NOUN
iiclr-17569	204	5	47	47	NUM
iiclr-17569	204	6	,	,	PUNCT
iiclr-17569	204	7	at	at	ADP
iiclr-17569	204	8	165	165	NUM
iiclr-17569	204	9	.	.	PUNCT
iiclr-17569	205	1	[	[	X
iiclr-17569	205	2	vol	vol	NOUN
iiclr-17569	205	3	.	.	PUNCT
iiclr-17569	206	1	18:1	18:1	NUM
iiclr-17569	206	2	a	a	DET
iiclr-17569	206	3	comparative	comparative	ADJ
iiclr-17569	206	4	analysis	analysis	NOUN
iiclr-17569	206	5	of	of	ADP
iiclr-17569	206	6	pension	pension	NOUN
iiclr-17569	206	7	reform	reform	NOUN
iiclr-17569	206	8	exempt	exempt	ADJ
iiclr-17569	206	9	so	so	ADV
iiclr-17569	206	10	long	long	ADV
iiclr-17569	206	11	as	as	SCONJ
iiclr-17569	206	12	it	it	PRON
iiclr-17569	206	13	remains	remain	VERB
iiclr-17569	206	14	in	in	ADP
iiclr-17569	206	15	a	a	DET
iiclr-17569	206	16	tax	tax	NOUN
iiclr-17569	206	17	-	-	PUNCT
iiclr-17569	206	18	exempt	exempt	ADJ
iiclr-17569	206	19	trust	trust	NOUN
iiclr-17569	206	20	,	,	PUNCT
iiclr-17569	206	21	employer	employer	NOUN
iiclr-17569	206	22	contributions	contribution	NOUN
iiclr-17569	206	23	within	within	ADP
iiclr-17569	206	24	certain	certain	ADJ
iiclr-17569	206	25	limits	limit	NOUN
iiclr-17569	206	26	are	be	AUX
iiclr-17569	206	27	tax	tax	NOUN
iiclr-17569	206	28	deductible	deductible	ADJ
iiclr-17569	206	29	,	,	PUNCT
iiclr-17569	206	30	and	and	CCONJ
iiclr-17569	206	31	an	an	DET
iiclr-17569	206	32	employee	employee	NOUN
iiclr-17569	206	33	is	be	AUX
iiclr-17569	206	34	not	not	PART
iiclr-17569	206	35	treated	treat	VERB
iiclr-17569	206	36	as	as	ADP
iiclr-17569	206	37	having	having	AUX
iiclr-17569	206	38	received	receive	VERB
iiclr-17569	206	39	taxable	taxable	ADJ
iiclr-17569	206	40	benefits	benefit	NOUN
iiclr-17569	206	41	,	,	PUNCT
iiclr-17569	206	42	even	even	ADV
iiclr-17569	206	43	though	though	SCONJ
iiclr-17569	206	44	those	those	DET
iiclr-17569	206	45	benefits	benefit	NOUN
iiclr-17569	206	46	are	be	AUX
iiclr-17569	206	47	already	already	ADV
iiclr-17569	206	48	vested	vest	VERB
iiclr-17569	206	49	,	,	PUNCT
iiclr-17569	206	50	until	until	SCONJ
iiclr-17569	206	51	the	the	DET
iiclr-17569	206	52	employee	employee	NOUN
iiclr-17569	206	53	actually	actually	ADV
iiclr-17569	206	54	receives	receive	VERB
iiclr-17569	206	55	benefits	benefit	NOUN
iiclr-17569	206	56	from	from	ADP
iiclr-17569	206	57	the	the	DET
iiclr-17569	206	58	qualified	qualified	ADJ
iiclr-17569	206	59	plan.5	plan.5	NOUN
iiclr-17569	206	60	'	'	PUNCT
iiclr-17569	206	61	while	while	SCONJ
iiclr-17569	206	62	there	there	PRON
iiclr-17569	206	63	are	be	VERB
iiclr-17569	206	64	several	several	ADJ
iiclr-17569	206	65	advantages	advantage	NOUN
iiclr-17569	206	66	to	to	ADP
iiclr-17569	206	67	defined	define	VERB
iiclr-17569	206	68	benefit	benefit	NOUN
iiclr-17569	206	69	plans	plan	NOUN
iiclr-17569	206	70	,	,	PUNCT
iiclr-17569	206	71	there	there	PRON
iiclr-17569	206	72	are	be	VERB
iiclr-17569	206	73	also	also	ADV
iiclr-17569	206	74	several	several	ADJ
iiclr-17569	206	75	disadvantages	disadvantage	NOUN
iiclr-17569	206	76	.	.	PUNCT
iiclr-17569	207	1	defined	define	VERB
iiclr-17569	207	2	benefit	benefit	NOUN
iiclr-17569	207	3	plans	plan	NOUN
iiclr-17569	207	4	are	be	AUX
iiclr-17569	207	5	complicated	complicate	VERB
iiclr-17569	207	6	to	to	PART
iiclr-17569	207	7	administer	administer	VERB
iiclr-17569	207	8	and	and	CCONJ
iiclr-17569	207	9	difficult	difficult	ADJ
iiclr-17569	207	10	to	to	ADP
iiclr-17569	207	11	understand.52	understand.52	NOUN
iiclr-17569	207	12	additionally	additionally	ADV
iiclr-17569	207	13	,	,	PUNCT
iiclr-17569	207	14	plan	plan	VERB
iiclr-17569	207	15	sponsors	sponsor	NOUN
iiclr-17569	207	16	with	with	ADP
iiclr-17569	207	17	defined	define	VERB
iiclr-17569	207	18	benefit	benefit	NOUN
iiclr-17569	207	19	plans	plan	NOUN
iiclr-17569	207	20	must	must	AUX
iiclr-17569	207	21	contribute	contribute	VERB
iiclr-17569	207	22	enough	enough	ADJ
iiclr-17569	207	23	money	money	NOUN
iiclr-17569	207	24	today	today	NOUN
iiclr-17569	207	25	to	to	PART
iiclr-17569	207	26	ensure	ensure	VERB
iiclr-17569	207	27	that	that	SCONJ
iiclr-17569	207	28	there	there	PRON
iiclr-17569	207	29	are	be	VERB
iiclr-17569	207	30	enough	enough	ADJ
iiclr-17569	207	31	assets	asset	NOUN
iiclr-17569	207	32	to	to	PART
iiclr-17569	207	33	pay	pay	VERB
iiclr-17569	207	34	pension	pension	NOUN
iiclr-17569	207	35	benefits	benefit	NOUN
iiclr-17569	207	36	in	in	ADP
iiclr-17569	207	37	the	the	DET
iiclr-17569	207	38	future	future	NOUN
iiclr-17569	207	39	;	;	PUNCT
iiclr-17569	207	40	however	however	ADV
iiclr-17569	207	41	,	,	PUNCT
iiclr-17569	207	42	there	there	PRON
iiclr-17569	207	43	are	be	VERB
iiclr-17569	207	44	many	many	ADJ
iiclr-17569	207	45	formulas	formula	NOUN
iiclr-17569	207	46	involved	involve	VERB
iiclr-17569	207	47	in	in	ADP
iiclr-17569	207	48	calculating	calculate	VERB
iiclr-17569	207	49	the	the	DET
iiclr-17569	207	50	pension	pension	NOUN
iiclr-17569	207	51	plans	plan	NOUN
iiclr-17569	207	52	funding	fund	VERB
iiclr-17569	207	53	status	status	NOUN
iiclr-17569	207	54	.	.	PUNCT
iiclr-17569	208	1	53	53	NUM
iiclr-17569	208	2	due	due	ADP
iiclr-17569	208	3	to	to	ADP
iiclr-17569	208	4	the	the	DET
iiclr-17569	208	5	complexity	complexity	NOUN
iiclr-17569	208	6	of	of	ADP
iiclr-17569	208	7	the	the	DET
iiclr-17569	208	8	formulas	formula	NOUN
iiclr-17569	208	9	,	,	PUNCT
iiclr-17569	208	10	most	most	ADJ
iiclr-17569	208	11	pension	pension	NOUN
iiclr-17569	208	12	participants	participant	NOUN
iiclr-17569	208	13	do	do	AUX
iiclr-17569	208	14	not	not	PART
iiclr-17569	208	15	really	really	ADV
iiclr-17569	208	16	understand	understand	VERB
iiclr-17569	208	17	the	the	DET
iiclr-17569	208	18	nature	nature	NOUN
iiclr-17569	208	19	of	of	ADP
iiclr-17569	208	20	their	their	PRON
iiclr-17569	208	21	defined	define	VERB
iiclr-17569	208	22	benefit	benefit	NOUN
iiclr-17569	208	23	pension	pension	NOUN
iiclr-17569	208	24	benefit.5	benefit.5	PROPN
iiclr-17569	208	25	4	4	NUM
iiclr-17569	208	26	it	it	PRON
iiclr-17569	208	27	is	be	AUX
iiclr-17569	208	28	also	also	ADV
iiclr-17569	208	29	difficult	difficult	ADJ
iiclr-17569	208	30	for	for	SCONJ
iiclr-17569	208	31	participants	participant	NOUN
iiclr-17569	208	32	to	to	PART
iiclr-17569	208	33	monitor	monitor	VERB
iiclr-17569	208	34	the	the	DET
iiclr-17569	208	35	funding	funding	NOUN
iiclr-17569	208	36	level	level	NOUN
iiclr-17569	208	37	of	of	ADP
iiclr-17569	208	38	their	their	PRON
iiclr-17569	208	39	defined	define	VERB
iiclr-17569	208	40	benefit	benefit	NOUN
iiclr-17569	208	41	plan	plan	NOUN
iiclr-17569	208	42	;	;	PUNCT
iiclr-17569	208	43	accordingly	accordingly	ADV
iiclr-17569	208	44	,	,	PUNCT
iiclr-17569	208	45	participants	participant	NOUN
iiclr-17569	208	46	may	may	AUX
iiclr-17569	208	47	not	not	PART
iiclr-17569	208	48	be	be	AUX
iiclr-17569	208	49	aware	aware	ADJ
iiclr-17569	208	50	that	that	SCONJ
iiclr-17569	208	51	their	their	PRON
iiclr-17569	208	52	employer	employer	NOUN
iiclr-17569	208	53	is	be	AUX
iiclr-17569	208	54	having	have	VERB
iiclr-17569	208	55	difficulty	difficulty	NOUN
iiclr-17569	208	56	meeting	meet	VERB
iiclr-17569	208	57	their	their	PRON
iiclr-17569	208	58	plan	plan	NOUN
iiclr-17569	208	59	's	's	PART
iiclr-17569	208	60	funding	funding	NOUN
iiclr-17569	208	61	liabilities.55	liabilities.55	NOUN
iiclr-17569	208	62	although	although	SCONJ
iiclr-17569	208	63	companies	company	NOUN
iiclr-17569	208	64	are	be	AUX
iiclr-17569	208	65	required	require	VERB
iiclr-17569	208	66	to	to	PART
iiclr-17569	208	67	file	file	VERB
iiclr-17569	208	68	pension	pension	NOUN
iiclr-17569	208	69	information	information	NOUN
iiclr-17569	208	70	with	with	ADP
iiclr-17569	208	71	the	the	DET
iiclr-17569	208	72	securities	securities	PROPN
iiclr-17569	208	73	and	and	CCONJ
iiclr-17569	208	74	exchange	exchange	PROPN
iiclr-17569	208	75	commission	commission	PROPN
iiclr-17569	208	76	,	,	PUNCT
iiclr-17569	208	77	large	large	ADJ
iiclr-17569	208	78	employers	employer	NOUN
iiclr-17569	208	79	will	will	AUX
iiclr-17569	208	80	often	often	ADV
iiclr-17569	208	81	have	have	VERB
iiclr-17569	208	82	several	several	ADJ
iiclr-17569	208	83	pension	pension	NOUN
iiclr-17569	208	84	plans	plan	NOUN
iiclr-17569	208	85	listed	list	VERB
iiclr-17569	208	86	together	together	ADV
iiclr-17569	208	87	in	in	ADP
iiclr-17569	208	88	the	the	DET
iiclr-17569	208	89	filings.56	filings.56	NOUN
iiclr-17569	208	90	a	a	DET
iiclr-17569	208	91	"	"	PUNCT
iiclr-17569	208	92	list	list	NOUN
iiclr-17569	208	93	of	of	ADP
iiclr-17569	208	94	the	the	DET
iiclr-17569	208	95	50	50	NUM
iiclr-17569	208	96	companies	company	NOUN
iiclr-17569	208	97	with	with	ADP
iiclr-17569	208	98	the	the	DET
iiclr-17569	208	99	most	most	ADV
iiclr-17569	208	100	-	-	PUNCT
iiclr-17569	208	101	underfunded	underfunde	VERB
iiclr-17569	208	102	pension	pension	NOUN
iiclr-17569	208	103	plans	plan	NOUN
iiclr-17569	208	104	"	"	PUNCT
iiclr-17569	208	105	was	be	AUX
iiclr-17569	208	106	published	publish	VERB
iiclr-17569	208	107	annually	annually	ADV
iiclr-17569	208	108	until	until	ADP
iiclr-17569	208	109	1997	1997	NUM
iiclr-17569	208	110	;	;	PUNCT
iiclr-17569	208	111	however	however	ADV
iiclr-17569	208	112	,	,	PUNCT
iiclr-17569	208	113	outcry	outcry	NOUN
iiclr-17569	208	114	from	from	ADP
iiclr-17569	208	115	the	the	DET
iiclr-17569	208	116	companies	company	NOUN
iiclr-17569	208	117	led	lead	VERB
iiclr-17569	208	118	to	to	ADP
iiclr-17569	208	119	the	the	DET
iiclr-17569	208	120	termination	termination	NOUN
iiclr-17569	208	121	of	of	ADP
iiclr-17569	208	122	its	its	PRON
iiclr-17569	208	123	publication	publication	NOUN
iiclr-17569	208	124	.	.	PUNCT
iiclr-17569	209	1	therefore	therefore	ADV
iiclr-17569	209	2	,	,	PUNCT
iiclr-17569	209	3	participants	participant	NOUN
iiclr-17569	209	4	are	be	AUX
iiclr-17569	209	5	often	often	ADV
iiclr-17569	209	6	forced	force	VERB
iiclr-17569	209	7	to	to	PART
iiclr-17569	209	8	rely	rely	VERB
iiclr-17569	209	9	upon	upon	SCONJ
iiclr-17569	209	10	their	their	PRON
iiclr-17569	209	11	employers	employer	NOUN
iiclr-17569	209	12	to	to	PART
iiclr-17569	209	13	apprise	apprise	VERB
iiclr-17569	209	14	them	they	PRON
iiclr-17569	209	15	of	of	ADP
iiclr-17569	209	16	the	the	DET
iiclr-17569	209	17	health	health	NOUN
iiclr-17569	209	18	of	of	ADP
iiclr-17569	209	19	their	their	PRON
iiclr-17569	209	20	pension	pension	NOUN
iiclr-17569	209	21	plans.5	plans.5	NOUN
iiclr-17569	209	22	8	8	NUM
iiclr-17569	209	23	the	the	DET
iiclr-17569	209	24	accuracy	accuracy	NOUN
iiclr-17569	209	25	of	of	ADP
iiclr-17569	209	26	information	information	NOUN
iiclr-17569	209	27	supplied	supply	VERB
iiclr-17569	209	28	by	by	ADP
iiclr-17569	209	29	employers	employer	NOUN
iiclr-17569	209	30	may	may	AUX
iiclr-17569	209	31	also	also	ADV
iiclr-17569	209	32	be	be	AUX
iiclr-17569	209	33	dubious	dubious	ADJ
iiclr-17569	209	34	,	,	PUNCT
iiclr-17569	209	35	as	as	SCONJ
iiclr-17569	209	36	employers	employer	NOUN
iiclr-17569	209	37	might	might	AUX
iiclr-17569	209	38	be	be	AUX
iiclr-17569	209	39	motivated	motivate	VERB
iiclr-17569	209	40	to	to	ADP
iiclr-17569	209	41	either	either	CCONJ
iiclr-17569	209	42	"	"	PUNCT
iiclr-17569	209	43	exaggerate	exaggerate	VERB
iiclr-17569	209	44	the	the	DET
iiclr-17569	209	45	ill	ill	ADJ
iiclr-17569	209	46	-	-	PUNCT
iiclr-17569	209	47	health	health	NOUN
iiclr-17569	209	48	"	"	PUNCT
iiclr-17569	209	49	or	or	CCONJ
iiclr-17569	209	50	"	"	PUNCT
iiclr-17569	209	51	mask	mask	VERB
iiclr-17569	209	52	a	a	DET
iiclr-17569	209	53	deteriorating	deteriorate	VERB
iiclr-17569	209	54	health	health	NOUN
iiclr-17569	209	55	of	of	ADP
iiclr-17569	209	56	the	the	DET
iiclr-17569	209	57	pension	pension	NOUN
iiclr-17569	209	58	plan	plan	NOUN
iiclr-17569	209	59	.	.	PUNCT
iiclr-17569	209	60	"	"	PUNCT
iiclr-17569	210	1	59	59	NUM
iiclr-17569	210	2	erisa	erisa	NOUN
iiclr-17569	210	3	also	also	ADV
iiclr-17569	210	4	created	create	VERB
iiclr-17569	210	5	the	the	DET
iiclr-17569	210	6	pbgc	pbgc	PROPN
iiclr-17569	210	7	,	,	PUNCT
iiclr-17569	210	8	which	which	PRON
iiclr-17569	210	9	is	be	AUX
iiclr-17569	210	10	a	a	DET
iiclr-17569	210	11	federal	federal	ADJ
iiclr-17569	210	12	corporation	corporation	NOUN
iiclr-17569	210	13	that	that	PRON
iiclr-17569	210	14	insures	insure	VERB
iiclr-17569	210	15	the	the	DET
iiclr-17569	210	16	pensions	pension	NOUN
iiclr-17569	210	17	of	of	ADP
iiclr-17569	210	18	american	american	ADJ
iiclr-17569	210	19	workers	worker	NOUN
iiclr-17569	210	20	and	and	CCONJ
iiclr-17569	210	21	retirees	retiree	NOUN
iiclr-17569	210	22	in	in	ADP
iiclr-17569	210	23	qualified	qualified	ADJ
iiclr-17569	210	24	single	single	ADJ
iiclr-17569	210	25	-	-	PUNCT
iiclr-17569	210	26	employer	employer	NOUN
iiclr-17569	210	27	and	and	CCONJ
iiclr-17569	210	28	multiemployer	multiemployer	NOUN
iiclr-17569	210	29	defined	define	VERB
iiclr-17569	210	30	benefit	benefit	NOUN
iiclr-17569	210	31	pension	pension	NOUN
iiclr-17569	210	32	plans.6	plans.6	NOUN
iiclr-17569	210	33	°	°	ADP
iiclr-17569	210	34	when	when	SCONJ
iiclr-17569	210	35	an	an	DET
iiclr-17569	210	36	employer	employer	NOUN
iiclr-17569	210	37	is	be	AUX
iiclr-17569	210	38	unable	unable	ADJ
iiclr-17569	210	39	to	to	ADP
iiclr-17569	210	40	51	51	NUM
iiclr-17569	210	41	.	.	PUNCT
iiclr-17569	211	1	stanley	stanley	PROPN
iiclr-17569	211	2	n.	n.	PROPN
iiclr-17569	211	3	bergman	bergman	PROPN
iiclr-17569	211	4	&	&	CCONJ
iiclr-17569	211	5	david	david	PROPN
iiclr-17569	211	6	l.	l.	PROPN
iiclr-17569	211	7	reynolds	reynolds	PROPN
iiclr-17569	211	8	,	,	PUNCT
iiclr-17569	211	9	350	350	NUM
iiclr-17569	211	10	t.m	t.m	PROPN
iiclr-17569	211	11	.	.	PROPN
iiclr-17569	211	12	,	,	PUNCT
iiclr-17569	211	13	plan	plan	VERB
iiclr-17569	211	14	selectionpension	selectionpension	NOUN
iiclr-17569	211	15	and	and	CCONJ
iiclr-17569	211	16	profit	profit	NOUN
iiclr-17569	211	17	-	-	PUNCT
iiclr-17569	211	18	sharing	sharing	NOUN
iiclr-17569	211	19	plans	plan	NOUN
iiclr-17569	211	20	a	a	DET
iiclr-17569	211	21	-	-	PUNCT
iiclr-17569	211	22	i	i	NOUN
iiclr-17569	211	23	(	(	PUNCT
iiclr-17569	211	24	supp	supp	PROPN
iiclr-17569	211	25	.	.	PUNCT
iiclr-17569	211	26	2004	2004	NUM
iiclr-17569	211	27	)	)	PUNCT
iiclr-17569	211	28	.	.	PUNCT
iiclr-17569	212	1	52	52	NUM
iiclr-17569	212	2	.	.	PUNCT
iiclr-17569	213	1	czarney	czarney	PROPN
iiclr-17569	213	2	,	,	PUNCT
iiclr-17569	213	3	supra	supra	PROPN
iiclr-17569	213	4	note	note	NOUN
iiclr-17569	213	5	47	47	NUM
iiclr-17569	213	6	,	,	PUNCT
iiclr-17569	213	7	at	at	ADP
iiclr-17569	213	8	167	167	NUM
iiclr-17569	213	9	.	.	PUNCT
iiclr-17569	214	1	complexity	complexity	NOUN
iiclr-17569	214	2	has	have	AUX
iiclr-17569	214	3	been	be	AUX
iiclr-17569	214	4	cited	cite	VERB
iiclr-17569	214	5	as	as	ADP
iiclr-17569	214	6	one	one	NUM
iiclr-17569	214	7	of	of	ADP
iiclr-17569	214	8	the	the	DET
iiclr-17569	214	9	reasons	reason	NOUN
iiclr-17569	214	10	that	that	PRON
iiclr-17569	214	11	the	the	DET
iiclr-17569	214	12	number	number	NOUN
iiclr-17569	214	13	of	of	ADP
iiclr-17569	214	14	defined	define	VERB
iiclr-17569	214	15	benefit	benefit	NOUN
iiclr-17569	214	16	plans	plan	NOUN
iiclr-17569	214	17	is	be	AUX
iiclr-17569	214	18	decreasing	decrease	VERB
iiclr-17569	214	19	.	.	PUNCT
iiclr-17569	215	1	i	i	PRON
iiclr-17569	215	2	d.	d.	PROPN
iiclr-17569	215	3	53	53	NUM
iiclr-17569	215	4	.	.	PUNCT
iiclr-17569	216	1	medill	medill	NOUN
iiclr-17569	216	2	,	,	PUNCT
iiclr-17569	216	3	supra	supra	PROPN
iiclr-17569	216	4	note	note	NOUN
iiclr-17569	216	5	13	13	NUM
iiclr-17569	216	6	,	,	PUNCT
iiclr-17569	216	7	at	at	ADP
iiclr-17569	216	8	109	109	NUM
iiclr-17569	216	9	-	-	SYM
iiclr-17569	216	10	110	110	NUM
iiclr-17569	216	11	.	.	PUNCT
iiclr-17569	217	1	the	the	DET
iiclr-17569	217	2	plan	plan	NOUN
iiclr-17569	217	3	's	's	PART
iiclr-17569	217	4	actuary	actuary	NOUN
iiclr-17569	217	5	determines	determine	VERB
iiclr-17569	217	6	"	"	PUNCT
iiclr-17569	217	7	[	[	X
iiclr-17569	217	8	t]he	t]he	X
iiclr-17569	217	9	present	present	ADJ
iiclr-17569	217	10	value	value	NOUN
iiclr-17569	217	11	of	of	ADP
iiclr-17569	217	12	the	the	DET
iiclr-17569	217	13	plan	plan	NOUN
iiclr-17569	217	14	's	's	PART
iiclr-17569	217	15	benefit	benefit	NOUN
iiclr-17569	217	16	obligations	obligation	NOUN
iiclr-17569	217	17	.	.	PUNCT
iiclr-17569	217	18	.	.	PUNCT
iiclr-17569	217	19	.	.	PUNCT
iiclr-17569	218	1	on	on	ADP
iiclr-17569	218	2	the	the	DET
iiclr-17569	218	3	basis	basis	NOUN
iiclr-17569	218	4	of	of	ADP
iiclr-17569	218	5	actuarial	actuarial	ADJ
iiclr-17569	218	6	assumptions	assumption	NOUN
iiclr-17569	218	7	that	that	PRON
iiclr-17569	218	8	are	be	AUX
iiclr-17569	218	9	reasonable	reasonable	ADJ
iiclr-17569	218	10	both	both	CCONJ
iiclr-17569	218	11	individually	individually	ADV
iiclr-17569	218	12	and	and	CCONJ
iiclr-17569	218	13	in	in	ADP
iiclr-17569	218	14	the	the	DET
iiclr-17569	218	15	aggregate	aggregate	NOUN
iiclr-17569	218	16	and	and	CCONJ
iiclr-17569	218	17	represent	represent	VERB
iiclr-17569	218	18	the	the	DET
iiclr-17569	218	19	actuary	actuary	NOUN
iiclr-17569	218	20	's	's	PART
iiclr-17569	218	21	best	good	ADJ
iiclr-17569	218	22	estimate	estimate	NOUN
iiclr-17569	218	23	of	of	ADP
iiclr-17569	218	24	anticipated	anticipate	VERB
iiclr-17569	218	25	experience	experience	NOUN
iiclr-17569	218	26	under	under	ADP
iiclr-17569	218	27	the	the	DET
iiclr-17569	218	28	plan	plan	NOUN
iiclr-17569	218	29	.	.	PUNCT
iiclr-17569	218	30	"	"	PUNCT
iiclr-17569	218	31	deloitte	deloitte	PROPN
iiclr-17569	218	32	,	,	PUNCT
iiclr-17569	218	33	securing	secure	VERB
iiclr-17569	218	34	retirement	retirement	NOUN
iiclr-17569	218	35	:	:	PUNCT
iiclr-17569	218	36	an	an	DET
iiclr-17569	218	37	overview	overview	NOUN
iiclr-17569	218	38	of	of	ADP
iiclr-17569	218	39	the	the	DET
iiclr-17569	218	40	pension	pension	NOUN
iiclr-17569	218	41	protection	protection	NOUN
iiclr-17569	218	42	act	act	NOUN
iiclr-17569	218	43	of	of	ADP
iiclr-17569	218	44	2006	2006	NUM
iiclr-17569	218	45	6	6	NUM
iiclr-17569	218	46	,	,	PUNCT
iiclr-17569	218	47	(	(	PUNCT
iiclr-17569	218	48	aug	aug	PROPN
iiclr-17569	218	49	.	.	PROPN
iiclr-17569	218	50	3	3	NUM
iiclr-17569	218	51	,	,	PUNCT
iiclr-17569	218	52	2006	2006	NUM
iiclr-17569	218	53	)	)	PUNCT
iiclr-17569	218	54	,	,	PUNCT
iiclr-17569	218	55	http://deloittetax	http://deloittetax	X
iiclr-17569	218	56	.	.	PUNCT
iiclr-17569	219	1	i	i	PRON
iiclr-17569	219	2	2hs.com/s	2hs.com/s	NUM
iiclr-17569	219	3	1	1	NUM
iiclr-17569	219	4	/	/	SYM
iiclr-17569	219	5	c4audo	c4audo	NOUN
iiclr-17569	219	6	/	/	NOUN
iiclr-17569	219	7	f36yonx2	f36yonx2	NOUN
iiclr-17569	219	8	/	/	SYM
iiclr-17569	219	9	m/.	m/.	NOUN
iiclr-17569	219	10	54	54	NUM
iiclr-17569	219	11	.	.	PUNCT
iiclr-17569	220	1	czarney	czarney	PROPN
iiclr-17569	220	2	,	,	PUNCT
iiclr-17569	220	3	supra	supra	PROPN
iiclr-17569	220	4	note	note	NOUN
iiclr-17569	220	5	47	47	NUM
iiclr-17569	220	6	,	,	PUNCT
iiclr-17569	220	7	at	at	ADP
iiclr-17569	220	8	167	167	NUM
iiclr-17569	220	9	.	.	PUNCT
iiclr-17569	221	1	the	the	DET
iiclr-17569	221	2	plan	plan	NOUN
iiclr-17569	221	3	sponsor	sponsor	NOUN
iiclr-17569	221	4	hires	hire	VERB
iiclr-17569	221	5	an	an	DET
iiclr-17569	221	6	actuary	actuary	NOUN
iiclr-17569	221	7	to	to	PART
iiclr-17569	221	8	calculate	calculate	VERB
iiclr-17569	221	9	the	the	DET
iiclr-17569	221	10	complex	complex	ADJ
iiclr-17569	221	11	funding	funding	NOUN
iiclr-17569	221	12	formulas	formula	NOUN
iiclr-17569	221	13	.	.	PUNCT
iiclr-17569	222	1	choosing	choose	VERB
iiclr-17569	222	2	a	a	DET
iiclr-17569	222	3	defined	define	VERB
iiclr-17569	222	4	benefit	benefit	NOUN
iiclr-17569	222	5	plan	plan	NOUN
iiclr-17569	222	6	,	,	PUNCT
iiclr-17569	222	7	supra	supra	PROPN
iiclr-17569	222	8	note	note	NOUN
iiclr-17569	222	9	44	44	NUM
iiclr-17569	222	10	.	.	PUNCT
iiclr-17569	223	1	55	55	NUM
iiclr-17569	223	2	.	.	PUNCT
iiclr-17569	224	1	czarney	czarney	PROPN
iiclr-17569	224	2	,	,	PUNCT
iiclr-17569	224	3	supra	supra	PROPN
iiclr-17569	224	4	note	note	NOUN
iiclr-17569	224	5	47	47	NUM
iiclr-17569	224	6	,	,	PUNCT
iiclr-17569	224	7	at	at	ADP
iiclr-17569	224	8	167	167	NUM
iiclr-17569	224	9	.	.	PUNCT
iiclr-17569	225	1	56	56	NUM
iiclr-17569	225	2	.	.	PUNCT
iiclr-17569	226	1	schultz	schultz	PROPN
iiclr-17569	226	2	&	&	CCONJ
iiclr-17569	226	3	francis	francis	PROPN
iiclr-17569	226	4	,	,	PUNCT
iiclr-17569	226	5	supra	supra	PROPN
iiclr-17569	226	6	note	note	PROPN
iiclr-17569	226	7	2	2	NUM
iiclr-17569	226	8	,	,	PUNCT
iiclr-17569	226	9	at	at	ADP
iiclr-17569	226	10	al	al	PROPN
iiclr-17569	226	11	.	.	PROPN
iiclr-17569	226	12	57	57	NUM
iiclr-17569	226	13	.	.	PUNCT
iiclr-17569	227	1	i	i	PRON
iiclr-17569	227	2	d.	d.	PROPN
iiclr-17569	227	3	at	at	ADP
iiclr-17569	227	4	3	3	NUM
iiclr-17569	227	5	.	.	X
iiclr-17569	227	6	58	58	NUM
iiclr-17569	227	7	.	.	PUNCT
iiclr-17569	228	1	i	i	PRON
iiclr-17569	228	2	d.	d.	PROPN
iiclr-17569	228	3	at	at	ADP
iiclr-17569	228	4	ai	ai	PROPN
iiclr-17569	228	5	.	.	PROPN
iiclr-17569	228	6	59	59	NUM
iiclr-17569	228	7	.	.	PUNCT
iiclr-17569	229	1	i	i	PRON
iiclr-17569	229	2	d.	d.	PROPN
iiclr-17569	229	3	60	60	NUM
iiclr-17569	229	4	.	.	PUNCT
iiclr-17569	230	1	welcome	welcome	ADJ
iiclr-17569	230	2	to	to	ADP
iiclr-17569	230	3	pbgc	pbgc	PROPN
iiclr-17569	230	4	,	,	PUNCT
iiclr-17569	230	5	http://www.pbgc.gov/	http://www.pbgc.gov/	PROPN
iiclr-17569	230	6	(	(	PUNCT
iiclr-17569	230	7	nov	nov	PROPN
iiclr-17569	230	8	.	.	PROPN
iiclr-17569	230	9	10	10	NUM
iiclr-17569	230	10	,	,	PUNCT
iiclr-17569	230	11	2007	2007	NUM
iiclr-17569	230	12	)	)	PUNCT
iiclr-17569	230	13	.	.	PUNCT
iiclr-17569	231	1	plans	plan	NOUN
iiclr-17569	231	2	not	not	PART
iiclr-17569	231	3	insured	insure	VERB
iiclr-17569	231	4	by	by	ADP
iiclr-17569	231	5	the	the	DET
iiclr-17569	231	6	pbgc	pbgc	PROPN
iiclr-17569	231	7	include	include	VERB
iiclr-17569	231	8	individual	individual	ADJ
iiclr-17569	231	9	account	account	NOUN
iiclr-17569	231	10	plans	plan	NOUN
iiclr-17569	231	11	,	,	PUNCT
iiclr-17569	231	12	church	church	NOUN
iiclr-17569	231	13	,	,	PUNCT
iiclr-17569	231	14	and	and	CCONJ
iiclr-17569	231	15	government	government	NOUN
iiclr-17569	231	16	plans	plan	NOUN
iiclr-17569	231	17	.	.	PUNCT
iiclr-17569	232	1	mcgillet	mcgillet	PROPN
iiclr-17569	233	1	al	al	PROPN
iiclr-17569	233	2	.	.	PROPN
iiclr-17569	233	3	,	,	PUNCT
iiclr-17569	233	4	supra	supra	PROPN
iiclr-17569	233	5	2008	2008	NUM
iiclr-17569	233	6	]	]	PUNCT
iiclr-17569	233	7	ind	ind	NOUN
iiclr-17569	233	8	.	.	PUNCT
iiclr-17569	233	9	int'l	int'l	PROPN
iiclr-17569	233	10	&	&	CCONJ
iiclr-17569	233	11	comp	comp	PROPN
iiclr-17569	233	12	.	.	PUNCT
iiclr-17569	234	1	l.	l.	PROPN
iiclr-17569	234	2	rev	rev	AUX
iiclr-17569	234	3	.	.	PROPN
iiclr-17569	234	4	meet	meet	VERB
iiclr-17569	234	5	its	its	PRON
iiclr-17569	234	6	pension	pension	NOUN
iiclr-17569	234	7	plan	plan	NOUN
iiclr-17569	234	8	promises	promise	NOUN
iiclr-17569	234	9	to	to	ADP
iiclr-17569	234	10	employees	employee	NOUN
iiclr-17569	234	11	,	,	PUNCT
iiclr-17569	234	12	the	the	DET
iiclr-17569	234	13	pbgc	pbgc	PROPN
iiclr-17569	234	14	effectively	effectively	ADV
iiclr-17569	234	15	takes	take	VERB
iiclr-17569	234	16	the	the	DET
iiclr-17569	234	17	plan	plan	NOUN
iiclr-17569	234	18	over	over	ADP
iiclr-17569	234	19	and	and	CCONJ
iiclr-17569	234	20	becomes	become	VERB
iiclr-17569	234	21	directly	directly	ADV
iiclr-17569	234	22	responsible	responsible	ADJ
iiclr-17569	234	23	for	for	ADP
iiclr-17569	234	24	all	all	DET
iiclr-17569	234	25	pensions	pension	NOUN
iiclr-17569	234	26	guaranteed	guarantee	VERB
iiclr-17569	234	27	under	under	ADP
iiclr-17569	234	28	erisa.6	erisa.6	PROPN
iiclr-17569	234	29	'	'	PUNCT
iiclr-17569	234	30	consequently	consequently	ADV
iiclr-17569	234	31	,	,	PUNCT
iiclr-17569	234	32	the	the	DET
iiclr-17569	234	33	pbgc	pbgc	PROPN
iiclr-17569	234	34	is	be	AUX
iiclr-17569	234	35	now	now	ADV
iiclr-17569	234	36	"	"	PUNCT
iiclr-17569	234	37	responsible	responsible	ADJ
iiclr-17569	234	38	for	for	ADP
iiclr-17569	234	39	the	the	DET
iiclr-17569	234	40	current	current	ADJ
iiclr-17569	234	41	and	and	CCONJ
iiclr-17569	234	42	future	future	ADJ
iiclr-17569	234	43	pensions	pension	NOUN
iiclr-17569	234	44	of	of	ADP
iiclr-17569	234	45	about	about	ADP
iiclr-17569	234	46	1,271,000	1,271,000	NUM
iiclr-17569	234	47	people	people	NOUN
iiclr-17569	234	48	.	.	PUNCT
iiclr-17569	235	1	,	,	PUNCT
iiclr-17569	235	2	62	62	NUM
iiclr-17569	235	3	the	the	DET
iiclr-17569	235	4	pbgc	pbgc	PROPN
iiclr-17569	235	5	was	be	AUX
iiclr-17569	235	6	also	also	ADV
iiclr-17569	235	7	created	create	VERB
iiclr-17569	235	8	to	to	PART
iiclr-17569	235	9	"	"	PUNCT
iiclr-17569	235	10	encourage	encourage	VERB
iiclr-17569	235	11	the	the	DET
iiclr-17569	235	12	continuation	continuation	NOUN
iiclr-17569	235	13	and	and	CCONJ
iiclr-17569	235	14	maintenance	maintenance	NOUN
iiclr-17569	235	15	of	of	ADP
iiclr-17569	235	16	...	...	PUNCT
iiclr-17569	235	17	defined	define	VERB
iiclr-17569	235	18	benefit	benefit	NOUN
iiclr-17569	235	19	pension	pension	NOUN
iiclr-17569	235	20	plans	plan	NOUN
iiclr-17569	235	21	,	,	PUNCT
iiclr-17569	235	22	provide	provide	VERB
iiclr-17569	235	23	timely	timely	ADJ
iiclr-17569	235	24	and	and	CCONJ
iiclr-17569	235	25	uninterrupted	uninterrupted	ADJ
iiclr-17569	235	26	payment	payment	NOUN
iiclr-17569	235	27	of	of	ADP
iiclr-17569	235	28	pension	pension	NOUN
iiclr-17569	235	29	benefits	benefit	NOUN
iiclr-17569	235	30	,	,	PUNCT
iiclr-17569	235	31	and	and	CCONJ
iiclr-17569	235	32	keep	keep	VERB
iiclr-17569	235	33	pension	pension	NOUN
iiclr-17569	235	34	insurance	insurance	NOUN
iiclr-17569	235	35	premiums	premium	NOUN
iiclr-17569	235	36	at	at	ADP
iiclr-17569	235	37	a	a	DET
iiclr-17569	235	38	minimum	minimum	NOUN
iiclr-17569	235	39	.	.	PUNCT
iiclr-17569	235	40	,	,	PUNCT
iiclr-17569	235	41	63	63	NUM
iiclr-17569	235	42	while	while	SCONJ
iiclr-17569	235	43	the	the	DET
iiclr-17569	235	44	pbgc	pbgc	PROPN
iiclr-17569	235	45	is	be	AUX
iiclr-17569	235	46	a	a	DET
iiclr-17569	235	47	federal	federal	ADJ
iiclr-17569	235	48	agency	agency	NOUN
iiclr-17569	235	49	,	,	PUNCT
iiclr-17569	235	50	it	it	PRON
iiclr-17569	235	51	is	be	AUX
iiclr-17569	235	52	not	not	PART
iiclr-17569	235	53	funded	fund	VERB
iiclr-17569	235	54	with	with	ADP
iiclr-17569	235	55	tax	tax	NOUN
iiclr-17569	235	56	dollars	dollar	NOUN
iiclr-17569	235	57	,	,	PUNCT
iiclr-17569	235	58	but	but	CCONJ
iiclr-17569	235	59	rather	rather	ADV
iiclr-17569	235	60	by	by	ADP
iiclr-17569	235	61	collecting	collect	VERB
iiclr-17569	235	62	insurance	insurance	NOUN
iiclr-17569	235	63	premiums	premium	NOUN
iiclr-17569	235	64	from	from	ADP
iiclr-17569	235	65	all	all	DET
iiclr-17569	235	66	employers	employer	NOUN
iiclr-17569	235	67	who	who	PRON
iiclr-17569	235	68	sponsor	sponsor	VERB
iiclr-17569	235	69	insured	insure	VERB
iiclr-17569	235	70	pension	pension	NOUN
iiclr-17569	235	71	plans	plan	NOUN
iiclr-17569	235	72	,	,	PUNCT
iiclr-17569	235	73	as	as	ADV
iiclr-17569	235	74	well	well	ADV
iiclr-17569	235	75	as	as	ADP
iiclr-17569	235	76	money	money	NOUN
iiclr-17569	235	77	from	from	ADP
iiclr-17569	235	78	investments	investment	NOUN
iiclr-17569	235	79	,	,	PUNCT
iiclr-17569	235	80	and	and	CCONJ
iiclr-17569	235	81	from	from	ADP
iiclr-17569	235	82	plans	plan	NOUN
iiclr-17569	235	83	that	that	SCONJ
iiclr-17569	235	84	it	it	PRON
iiclr-17569	235	85	takes	take	VERB
iiclr-17569	235	86	over.64	over.64	NOUN
iiclr-17569	235	87	the	the	DET
iiclr-17569	235	88	deficit	deficit	NOUN
iiclr-17569	235	89	reduction	reduction	NOUN
iiclr-17569	235	90	act	act	NOUN
iiclr-17569	235	91	of	of	ADP
iiclr-17569	235	92	2005	2005	NUM
iiclr-17569	235	93	(	(	PUNCT
iiclr-17569	235	94	dra	dra	PROPN
iiclr-17569	235	95	)	)	PUNCT
iiclr-17569	235	96	recently	recently	ADV
iiclr-17569	235	97	increased	increase	VERB
iiclr-17569	235	98	the	the	DET
iiclr-17569	235	99	annual	annual	ADJ
iiclr-17569	235	100	flat	flat	ADJ
iiclr-17569	235	101	rate	rate	NOUN
iiclr-17569	235	102	premium	premium	NOUN
iiclr-17569	235	103	to	to	ADP
iiclr-17569	235	104	$	$	SYM
iiclr-17569	235	105	30	30	NUM
iiclr-17569	235	106	per	per	ADP
iiclr-17569	235	107	participant	participant	NOUN
iiclr-17569	235	108	for	for	ADP
iiclr-17569	235	109	single	single	ADJ
iiclr-17569	235	110	-	-	PUNCT
iiclr-17569	235	111	employer	employer	NOUN
iiclr-17569	235	112	plans	plan	NOUN
iiclr-17569	235	113	and	and	CCONJ
iiclr-17569	235	114	$	$	SYM
iiclr-17569	235	115	8	8	NUM
iiclr-17569	235	116	per	per	ADP
iiclr-17569	235	117	participant	participant	NOUN
iiclr-17569	235	118	for	for	ADP
iiclr-17569	235	119	multiemployer	multiemployer	PROPN
iiclr-17569	235	120	plans.65	plans.65	PROPN
iiclr-17569	235	121	some	some	DET
iiclr-17569	235	122	single	single	ADJ
iiclr-17569	235	123	-	-	PUNCT
iiclr-17569	235	124	employer	employer	NOUN
iiclr-17569	235	125	plans	plan	NOUN
iiclr-17569	235	126	are	be	AUX
iiclr-17569	235	127	also	also	ADV
iiclr-17569	235	128	required	require	VERB
iiclr-17569	235	129	to	to	PART
iiclr-17569	235	130	pay	pay	VERB
iiclr-17569	235	131	a	a	DET
iiclr-17569	235	132	variable	variable	ADJ
iiclr-17569	235	133	rate	rate	NOUN
iiclr-17569	235	134	premium	premium	NOUN
iiclr-17569	235	135	of	of	ADP
iiclr-17569	235	136	$	$	SYM
iiclr-17569	235	137	9	9	NUM
iiclr-17569	235	138	for	for	ADP
iiclr-17569	235	139	every	every	DET
iiclr-17569	235	140	$	$	SYM
iiclr-17569	235	141	1,000	1,000	NUM
iiclr-17569	235	142	the	the	DET
iiclr-17569	235	143	plan	plan	NOUN
iiclr-17569	235	144	falls	fall	VERB
iiclr-17569	235	145	below	below	ADP
iiclr-17569	235	146	the	the	DET
iiclr-17569	235	147	90	90	NUM
iiclr-17569	235	148	%	%	NOUN
iiclr-17569	235	149	"	"	PUNCT
iiclr-17569	235	150	full	full	ADJ
iiclr-17569	235	151	funding	funding	NOUN
iiclr-17569	235	152	limit	limit	NOUN
iiclr-17569	235	153	,	,	PUNCT
iiclr-17569	235	154	"	"	PUNCT
iiclr-17569	235	155	in	in	ADP
iiclr-17569	235	156	addition	addition	NOUN
iiclr-17569	235	157	to	to	ADP
iiclr-17569	235	158	the	the	DET
iiclr-17569	235	159	flat	flat	ADJ
iiclr-17569	235	160	rate	rate	NOUN
iiclr-17569	235	161	premium.66	premium.66	NOUN
iiclr-17569	235	162	the	the	DET
iiclr-17569	235	163	pbgc	pbgc	PROPN
iiclr-17569	235	164	is	be	AUX
iiclr-17569	235	165	responsible	responsible	ADJ
iiclr-17569	235	166	for	for	ADP
iiclr-17569	235	167	paying	pay	VERB
iiclr-17569	235	168	pension	pension	NOUN
iiclr-17569	235	169	benefits	benefit	NOUN
iiclr-17569	235	170	to	to	ADP
iiclr-17569	235	171	retirees	retiree	NOUN
iiclr-17569	235	172	whose	whose	DET
iiclr-17569	235	173	plans	plan	NOUN
iiclr-17569	235	174	it	it	PRON
iiclr-17569	235	175	has	have	AUX
iiclr-17569	235	176	taken	take	VERB
iiclr-17569	235	177	over	over	ADP
iiclr-17569	235	178	,	,	PUNCT
iiclr-17569	235	179	as	as	ADV
iiclr-17569	235	180	well	well	ADV
iiclr-17569	235	181	as	as	ADP
iiclr-17569	235	182	67for	67for	ADP
iiclr-17569	235	183	the	the	DET
iiclr-17569	235	184	payment	payment	NOUN
iiclr-17569	235	185	of	of	ADP
iiclr-17569	235	186	future	future	ADJ
iiclr-17569	235	187	benefits	benefit	NOUN
iiclr-17569	235	188	to	to	ADP
iiclr-17569	235	189	participants	participant	NOUN
iiclr-17569	235	190	who	who	PRON
iiclr-17569	235	191	have	have	AUX
iiclr-17569	235	192	not	not	PART
iiclr-17569	235	193	yet	yet	ADV
iiclr-17569	235	194	retired	retire	VERB
iiclr-17569	235	195	.	.	PUNCT
iiclr-17569	236	1	employers	employer	NOUN
iiclr-17569	236	2	may	may	AUX
iiclr-17569	236	3	voluntarily	voluntarily	ADV
iiclr-17569	236	4	end	end	VERB
iiclr-17569	236	5	their	their	PRON
iiclr-17569	236	6	pension	pension	NOUN
iiclr-17569	236	7	plans	plan	NOUN
iiclr-17569	236	8	in	in	ADP
iiclr-17569	236	9	either	either	CCONJ
iiclr-17569	236	10	a	a	DET
iiclr-17569	236	11	standard	standard	NOUN
iiclr-17569	236	12	or	or	CCONJ
iiclr-17569	236	13	a	a	DET
iiclr-17569	236	14	distress	distress	NOUN
iiclr-17569	236	15	termination.68	termination.68	NOUN
iiclr-17569	236	16	for	for	SCONJ
iiclr-17569	236	17	an	an	DET
iiclr-17569	236	18	employer	employer	NOUN
iiclr-17569	236	19	to	to	PART
iiclr-17569	236	20	be	be	AUX
iiclr-17569	236	21	eligible	eligible	ADJ
iiclr-17569	236	22	for	for	ADP
iiclr-17569	236	23	a	a	DET
iiclr-17569	236	24	standard	standard	ADJ
iiclr-17569	236	25	termination	termination	NOUN
iiclr-17569	236	26	there	there	PRON
iiclr-17569	236	27	must	must	AUX
iiclr-17569	236	28	be	be	AUX
iiclr-17569	236	29	enough	enough	ADJ
iiclr-17569	236	30	money	money	NOUN
iiclr-17569	236	31	in	in	ADP
iiclr-17569	236	32	the	the	DET
iiclr-17569	236	33	plan	plan	NOUN
iiclr-17569	236	34	to	to	PART
iiclr-17569	236	35	pay	pay	VERB
iiclr-17569	236	36	all	all	DET
iiclr-17569	236	37	vested	vested	ADJ
iiclr-17569	236	38	nonforfeitable	nonforfeitable	ADJ
iiclr-17569	236	39	benefits	benefit	NOUN
iiclr-17569	236	40	.	.	PUNCT
iiclr-17569	237	1	69	69	NUM
iiclr-17569	238	1	the	the	DET
iiclr-17569	238	2	pbgc	pbgc	PROPN
iiclr-17569	238	3	is	be	AUX
iiclr-17569	238	4	no	no	ADV
iiclr-17569	238	5	longer	long	ADV
iiclr-17569	238	6	responsible	responsible	ADJ
iiclr-17569	238	7	for	for	ADP
iiclr-17569	238	8	guaranteeing	guarantee	VERB
iiclr-17569	238	9	the	the	DET
iiclr-17569	238	10	plan	plan	NOUN
iiclr-17569	238	11	once	once	SCONJ
iiclr-17569	238	12	annuities	annuity	NOUN
iiclr-17569	238	13	have	have	AUX
iiclr-17569	238	14	been	be	AUX
iiclr-17569	238	15	purchased	purchase	VERB
iiclr-17569	238	16	for	for	ADP
iiclr-17569	238	17	plan	plan	NOUN
iiclr-17569	238	18	participants	participant	NOUN
iiclr-17569	238	19	.	.	PUNCT
iiclr-17569	239	1	70	70	NUM
iiclr-17569	239	2	distress	distress	NOUN
iiclr-17569	239	3	terminations	termination	NOUN
iiclr-17569	239	4	occur	occur	VERB
iiclr-17569	239	5	when	when	SCONJ
iiclr-17569	239	6	the	the	DET
iiclr-17569	239	7	plan	plan	NOUN
iiclr-17569	239	8	does	do	AUX
iiclr-17569	239	9	not	not	PART
iiclr-17569	239	10	have	have	VERB
iiclr-17569	239	11	enough	enough	ADJ
iiclr-17569	239	12	money	money	NOUN
iiclr-17569	239	13	to	to	PART
iiclr-17569	239	14	pay	pay	VERB
iiclr-17569	239	15	all	all	PRON
iiclr-17569	239	16	of	of	ADP
iiclr-17569	239	17	the	the	DET
iiclr-17569	239	18	note	note	NOUN
iiclr-17569	239	19	20	20	NUM
iiclr-17569	239	20	,	,	PUNCT
iiclr-17569	239	21	at	at	ADP
iiclr-17569	239	22	802	802	NUM
iiclr-17569	239	23	.	.	NOUN
iiclr-17569	239	24	61	61	NUM
iiclr-17569	239	25	.	.	PUNCT
iiclr-17569	240	1	welcome	welcome	NOUN
iiclr-17569	240	2	to	to	ADP
iiclr-17569	240	3	pbgc	pbgc	PROPN
iiclr-17569	240	4	,	,	PUNCT
iiclr-17569	240	5	supra	supra	PROPN
iiclr-17569	240	6	note	note	PROPN
iiclr-17569	240	7	61	61	NUM
iiclr-17569	240	8	.	.	PUNCT
iiclr-17569	241	1	62	62	NUM
iiclr-17569	241	2	.	.	PUNCT
iiclr-17569	242	1	pbgc	pbgc	PROPN
iiclr-17569	242	2	who	who	PRON
iiclr-17569	242	3	we	we	PRON
iiclr-17569	242	4	are	be	AUX
iiclr-17569	242	5	,	,	PUNCT
iiclr-17569	242	6	http://www.pbgc.gov/about/about.html#l	http://www.pbgc.gov/about/about.html#l	PROPN
iiclr-17569	242	7	(	(	PUNCT
iiclr-17569	242	8	last	last	ADV
iiclr-17569	242	9	visited	visit	VERB
iiclr-17569	242	10	jan	jan	PROPN
iiclr-17569	242	11	.	.	PROPN
iiclr-17569	242	12	18	18	NUM
iiclr-17569	242	13	,	,	PUNCT
iiclr-17569	242	14	2008	2008	NUM
iiclr-17569	242	15	)	)	PUNCT
iiclr-17569	242	16	.	.	PUNCT
iiclr-17569	243	1	63	63	NUM
iiclr-17569	243	2	.	.	PUNCT
iiclr-17569	244	1	i	i	PRON
iiclr-17569	244	2	d.	d.	PROPN
iiclr-17569	244	3	64	64	NUM
iiclr-17569	244	4	.	.	PUNCT
iiclr-17569	245	1	i	i	PRON
iiclr-17569	245	2	d.	d.	PROPN
iiclr-17569	245	3	65	65	NUM
iiclr-17569	245	4	.	.	PUNCT
iiclr-17569	246	1	sal	sal	PROPN
iiclr-17569	246	2	l.	l.	PROPN
iiclr-17569	246	3	tripodi	tripodi	PROPN
iiclr-17569	246	4	&	&	CCONJ
iiclr-17569	246	5	teresa	teresa	PROPN
iiclr-17569	246	6	t.	t.	PROPN
iiclr-17569	246	7	bloom	bloom	PROPN
iiclr-17569	246	8	,	,	PUNCT
iiclr-17569	246	9	key	key	ADJ
iiclr-17569	246	10	provisions	provision	NOUN
iiclr-17569	246	11	of	of	ADP
iiclr-17569	246	12	hr	hr	NOUN
iiclr-17569	246	13	4	4	NUM
iiclr-17569	246	14	pension	pension	NOUN
iiclr-17569	246	15	protection	protection	NOUN
iiclr-17569	246	16	act	act	NOUN
iiclr-17569	246	17	of	of	ADP
iiclr-17569	246	18	2006	2006	NUM
iiclr-17569	246	19	,	,	PUNCT
iiclr-17569	246	20	4	4	NUM
iiclr-17569	246	21	(	(	PUNCT
iiclr-17569	246	22	aug	aug	PROPN
iiclr-17569	246	23	.	.	PROPN
iiclr-17569	246	24	31	31	NUM
iiclr-17569	246	25	,	,	PUNCT
iiclr-17569	246	26	2006	2006	NUM
iiclr-17569	246	27	)	)	PUNCT
iiclr-17569	246	28	,	,	PUNCT
iiclr-17569	246	29	http://www.asppa	http://www.asppa	PROPN
iiclr-17569	246	30	2006.org/government/comment08-02-06.htm	2006.org/government/comment08-02-06.htm	NUM
iiclr-17569	246	31	.	.	PUNCT
iiclr-17569	247	1	the	the	DET
iiclr-17569	247	2	rate	rate	NOUN
iiclr-17569	247	3	was	be	AUX
iiclr-17569	247	4	formerly	formerly	ADV
iiclr-17569	247	5	$	$	SYM
iiclr-17569	247	6	19	19	NUM
iiclr-17569	247	7	per	per	ADP
iiclr-17569	247	8	participant	participant	NOUN
iiclr-17569	247	9	for	for	ADP
iiclr-17569	247	10	single	single	ADJ
iiclr-17569	247	11	-	-	PUNCT
iiclr-17569	247	12	employers	employer	NOUN
iiclr-17569	247	13	and	and	CCONJ
iiclr-17569	247	14	$	$	SYM
iiclr-17569	247	15	2.60	2.60	NUM
iiclr-17569	247	16	for	for	ADP
iiclr-17569	247	17	multiemployer	multiemployer	NOUN
iiclr-17569	247	18	plans	plan	NOUN
iiclr-17569	247	19	.	.	PUNCT
iiclr-17569	248	1	cong	cong	NOUN
iiclr-17569	248	2	.	.	PUNCT
iiclr-17569	249	1	budget	budget	NOUN
iiclr-17569	249	2	off	off	ADP
iiclr-17569	249	3	.	.	PUNCT
iiclr-17569	249	4	,	,	PUNCT
iiclr-17569	249	5	cost	cost	NOUN
iiclr-17569	249	6	estimate	estimate	NOUN
iiclr-17569	249	7	s.	s.	PROPN
iiclr-17569	249	8	1932	1932	NUM
iiclr-17569	249	9	deficit	deficit	NOUN
iiclr-17569	249	10	reduction	reduction	NOUN
iiclr-17569	249	11	act	act	NOUN
iiclr-17569	249	12	of	of	ADP
iiclr-17569	249	13	2003	2003	NUM
iiclr-17569	249	14	74	74	NUM
iiclr-17569	249	15	,	,	PUNCT
iiclr-17569	249	16	(	(	PUNCT
iiclr-17569	249	17	2006	2006	NUM
iiclr-17569	249	18	)	)	PUNCT
iiclr-17569	249	19	,	,	PUNCT
iiclr-17569	249	20	http://www.cbo.gov/ftpdocs/70xx/doc7028/s1932conf.pdf	http://www.cbo.gov/ftpdocs/70xx/doc7028/s1932conf.pdf	X
iiclr-17569	249	21	(	(	PUNCT
iiclr-17569	249	22	last	last	ADV
iiclr-17569	249	23	visited	visit	VERB
iiclr-17569	249	24	jan	jan	PROPN
iiclr-17569	249	25	.	.	PROPN
iiclr-17569	249	26	20	20	NUM
iiclr-17569	249	27	,	,	PUNCT
iiclr-17569	249	28	2008	2008	NUM
iiclr-17569	249	29	)	)	PUNCT
iiclr-17569	249	30	.	.	PUNCT
iiclr-17569	250	1	66	66	NUM
iiclr-17569	250	2	.	.	PUNCT
iiclr-17569	251	1	u.s	u.s	PROPN
iiclr-17569	251	2	.	.	PROPN
iiclr-17569	251	3	senate	senate	PROPN
iiclr-17569	251	4	repubmucan	repubmucan	PROPN
iiclr-17569	251	5	poucy	poucy	PROPN
iiclr-17569	251	6	comm	comm	PROPN
iiclr-17569	251	7	.	.	PROPN
iiclr-17569	251	8	,	,	PUNCT
iiclr-17569	251	9	h.r	h.r	PROPN
iiclr-17569	251	10	.	.	PROPN
iiclr-17569	251	11	4pension	4pension	NUM
iiclr-17569	251	12	protection	protection	NOUN
iiclr-17569	251	13	actof	actof	VERB
iiclr-17569	251	14	2006	2006	NUM
iiclr-17569	251	15	,	,	PUNCT
iiclr-17569	251	16	s.	s.	PROPN
iiclr-17569	251	17	doc	doc	PROPN
iiclr-17569	251	18	.	.	PUNCT
iiclr-17569	252	1	no	no	INTJ
iiclr-17569	252	2	.	.	NOUN
iiclr-17569	253	1	53	53	NUM
iiclr-17569	253	2	,	,	PUNCT
iiclr-17569	253	3	at	at	ADP
iiclr-17569	253	4	10	10	NUM
iiclr-17569	253	5	.	.	PUNCT
iiclr-17569	254	1	however	however	ADV
iiclr-17569	254	2	,	,	PUNCT
iiclr-17569	254	3	the	the	DET
iiclr-17569	254	4	variable	variable	ADJ
iiclr-17569	254	5	rate	rate	NOUN
iiclr-17569	254	6	premium	premium	NOUN
iiclr-17569	254	7	is	be	AUX
iiclr-17569	254	8	waived	waive	VERB
iiclr-17569	254	9	for	for	ADP
iiclr-17569	254	10	any	any	DET
iiclr-17569	254	11	plan	plan	NOUN
iiclr-17569	254	12	meeting	meet	VERB
iiclr-17569	254	13	the	the	DET
iiclr-17569	254	14	90	90	NUM
iiclr-17569	254	15	%	%	NOUN
iiclr-17569	254	16	"	"	PUNCT
iiclr-17569	254	17	full	full	ADJ
iiclr-17569	254	18	funding	funding	NOUN
iiclr-17569	254	19	limit	limit	NOUN
iiclr-17569	254	20	,	,	PUNCT
iiclr-17569	254	21	"	"	PUNCT
iiclr-17569	254	22	even	even	ADV
iiclr-17569	254	23	if	if	SCONJ
iiclr-17569	254	24	the	the	DET
iiclr-17569	254	25	plan	plan	NOUN
iiclr-17569	254	26	could	could	AUX
iiclr-17569	254	27	not	not	PART
iiclr-17569	254	28	meet	meet	VERB
iiclr-17569	254	29	100	100	NUM
iiclr-17569	254	30	%	%	NOUN
iiclr-17569	254	31	of	of	ADP
iiclr-17569	254	32	its	its	PRON
iiclr-17569	254	33	liabilities	liability	NOUN
iiclr-17569	254	34	,	,	PUNCT
iiclr-17569	254	35	since	since	SCONJ
iiclr-17569	254	36	90	90	NUM
iiclr-17569	254	37	%	%	NOUN
iiclr-17569	254	38	funded	fund	VERB
iiclr-17569	254	39	is	be	AUX
iiclr-17569	254	40	defined	define	VERB
iiclr-17569	254	41	as	as	ADP
iiclr-17569	254	42	the	the	DET
iiclr-17569	254	43	"	"	PUNCT
iiclr-17569	254	44	full	full	ADJ
iiclr-17569	254	45	funding	funding	NOUN
iiclr-17569	254	46	limit	limit	NOUN
iiclr-17569	254	47	.	.	PUNCT
iiclr-17569	254	48	"	"	PUNCT
iiclr-17569	255	1	i	i	PRON
iiclr-17569	255	2	d.	d.	PROPN
iiclr-17569	255	3	67	67	NUM
iiclr-17569	255	4	.	.	PUNCT
iiclr-17569	255	5	pbgc	pbgc	PROPN
iiclr-17569	255	6	who	who	PRON
iiclr-17569	255	7	we	we	PRON
iiclr-17569	255	8	are	be	AUX
iiclr-17569	255	9	,	,	PUNCT
iiclr-17569	255	10	supra	supra	PROPN
iiclr-17569	255	11	note	note	VERB
iiclr-17569	255	12	62	62	NUM
iiclr-17569	255	13	.	.	PUNCT
iiclr-17569	256	1	68	68	NUM
iiclr-17569	256	2	.	.	NOUN
iiclr-17569	256	3	29	29	NUM
iiclr-17569	256	4	u.s.c	u.s.c	ADJ
iiclr-17569	256	5	.	.	PUNCT
iiclr-17569	257	1	§	§	PROPN
iiclr-17569	257	2	1341	1341	NUM
iiclr-17569	257	3	(	(	PUNCT
iiclr-17569	257	4	2000	2000	NUM
iiclr-17569	257	5	)	)	PUNCT
iiclr-17569	257	6	.	.	PUNCT
iiclr-17569	258	1	69	69	NUM
iiclr-17569	258	2	.	.	PUNCT
iiclr-17569	258	3	pbgc	pbgc	PROPN
iiclr-17569	259	1	how	how	SCONJ
iiclr-17569	259	2	pension	pension	NOUN
iiclr-17569	259	3	plans	plan	NOUN
iiclr-17569	259	4	end	end	VERB
iiclr-17569	259	5	,	,	PUNCT
iiclr-17569	259	6	http://www.pbgc.gov/about/termination.htn	http://www.pbgc.gov/about/termination.htn	X
iiclr-17569	259	7	(	(	PUNCT
iiclr-17569	259	8	last	last	ADJ
iiclr-17569	259	9	visited	visit	VERB
iiclr-17569	259	10	jan	jan	PROPN
iiclr-17569	259	11	.	.	PROPN
iiclr-17569	259	12	20	20	NUM
iiclr-17569	259	13	,	,	PUNCT
iiclr-17569	259	14	2008	2008	NUM
iiclr-17569	259	15	)	)	PUNCT
iiclr-17569	259	16	.	.	PUNCT
iiclr-17569	260	1	70	70	X
iiclr-17569	260	2	.	.	PUNCT
iiclr-17569	261	1	i	i	PRON
iiclr-17569	261	2	d.	d.	PROPN
iiclr-17569	261	3	employers	employer	NOUN
iiclr-17569	261	4	must	must	AUX
iiclr-17569	261	5	use	use	VERB
iiclr-17569	261	6	the	the	DET
iiclr-17569	261	7	assets	asset	NOUN
iiclr-17569	261	8	in	in	ADP
iiclr-17569	261	9	the	the	DET
iiclr-17569	261	10	pension	pension	NOUN
iiclr-17569	261	11	to	to	PART
iiclr-17569	261	12	purchase	purchase	VERB
iiclr-17569	261	13	an	an	DET
iiclr-17569	261	14	annuity	annuity	NOUN
iiclr-17569	261	15	from	from	ADP
iiclr-17569	261	16	an	an	DET
iiclr-17569	261	17	insurance	insurance	NOUN
iiclr-17569	261	18	company	company	NOUN
iiclr-17569	261	19	that	that	PRON
iiclr-17569	261	20	will	will	AUX
iiclr-17569	261	21	pay	pay	VERB
iiclr-17569	261	22	the	the	DET
iiclr-17569	261	23	participant	participant	NOUN
iiclr-17569	261	24	his	his	PRON
iiclr-17569	261	25	or	or	CCONJ
iiclr-17569	261	26	her	her	PRON
iiclr-17569	261	27	lifetime	lifetime	NOUN
iiclr-17569	261	28	vested	vested	ADJ
iiclr-17569	261	29	benefit	benefit	NOUN
iiclr-17569	261	30	or	or	CCONJ
iiclr-17569	261	31	,	,	PUNCT
iiclr-17569	261	32	if	if	SCONJ
iiclr-17569	261	33	the	the	DET
iiclr-17569	261	34	plan	plan	NOUN
iiclr-17569	261	35	allows	allow	VERB
iiclr-17569	261	36	,	,	PUNCT
iiclr-17569	261	37	employers	employer	NOUN
iiclr-17569	261	38	can	can	AUX
iiclr-17569	261	39	offer	offer	VERB
iiclr-17569	261	40	the	the	DET
iiclr-17569	261	41	participant	participant	NOUN
iiclr-17569	261	42	a	a	DET
iiclr-17569	261	43	lump	lump	NOUN
iiclr-17569	261	44	sum	sum	NOUN
iiclr-17569	261	45	payment	payment	NOUN
iiclr-17569	261	46	equivalent	equivalent	ADJ
iiclr-17569	261	47	to	to	ADP
iiclr-17569	261	48	his	his	PRON
iiclr-17569	261	49	or	or	CCONJ
iiclr-17569	261	50	her	her	PRON
iiclr-17569	261	51	lifetime	lifetime	NOUN
iiclr-17569	261	52	vested	vested	ADJ
iiclr-17569	261	53	benefit	benefit	NOUN
iiclr-17569	261	54	.	.	PUNCT
iiclr-17569	262	1	i	i	PRON
iiclr-17569	262	2	d.	d.	PROPN
iiclr-17569	262	3	employers	employer	NOUN
iiclr-17569	262	4	must	must	AUX
iiclr-17569	262	5	also	also	ADV
iiclr-17569	262	6	give	give	VERB
iiclr-17569	262	7	the	the	DET
iiclr-17569	262	8	participants	participant	NOUN
iiclr-17569	262	9	an	an	DET
iiclr-17569	262	10	advance	advance	NOUN
iiclr-17569	262	11	list	list	NOUN
iiclr-17569	262	12	of	of	ADP
iiclr-17569	262	13	insurance	insurance	NOUN
iiclr-17569	262	14	companies	company	NOUN
iiclr-17569	262	15	from	from	ADP
iiclr-17569	262	16	whom	whom	PRON
iiclr-17569	262	17	the	the	DET
iiclr-17569	262	18	employer	employer	NOUN
iiclr-17569	262	19	might	might	AUX
iiclr-17569	262	20	purchase	purchase	VERB
iiclr-17569	262	21	annuities	annuity	NOUN
iiclr-17569	262	22	.	.	PUNCT
iiclr-17569	263	1	i	i	PRON
iiclr-17569	263	2	d.	d.	PROPN
iiclr-17569	263	3	the	the	DET
iiclr-17569	263	4	pbgc	pbgc	PROPN
iiclr-17569	263	5	is	be	AUX
iiclr-17569	263	6	no	no	ADV
iiclr-17569	263	7	longer	long	ADV
iiclr-17569	263	8	responsible	responsible	ADJ
iiclr-17569	263	9	for	for	ADP
iiclr-17569	263	10	guaranteeing	guarantee	VERB
iiclr-17569	263	11	the	the	DET
iiclr-17569	263	12	pension	pension	NOUN
iiclr-17569	263	13	once	once	SCONJ
iiclr-17569	263	14	an	an	DET
iiclr-17569	263	15	annuity	annuity	NOUN
iiclr-17569	263	16	has	have	AUX
iiclr-17569	263	17	been	be	AUX
iiclr-17569	263	18	purchased	purchase	VERB
iiclr-17569	263	19	or	or	CCONJ
iiclr-17569	263	20	the	the	DET
iiclr-17569	263	21	lump	lump	NOUN
iiclr-17569	263	22	sum	sum	NOUN
iiclr-17569	263	23	payment	payment	NOUN
iiclr-17569	263	24	made	make	VERB
iiclr-17569	263	25	.	.	PUNCT
iiclr-17569	264	1	i	i	PRON
iiclr-17569	264	2	d.	d.	PROPN
iiclr-17569	265	1	[	[	X
iiclr-17569	265	2	vol	vol	NOUN
iiclr-17569	265	3	.	.	PUNCT
iiclr-17569	266	1	18:1	18:1	NUM
iiclr-17569	266	2	a	a	DET
iiclr-17569	266	3	comparative	comparative	ADJ
iiclr-17569	266	4	analysis	analysis	NOUN
iiclr-17569	266	5	of	of	ADP
iiclr-17569	266	6	pension	pension	NOUN
iiclr-17569	266	7	reform	reform	NOUN
iiclr-17569	266	8	benefits	benefit	NOUN
iiclr-17569	266	9	.	.	PUNCT
iiclr-17569	267	1	71	71	NUM
iiclr-17569	267	2	to	to	PART
iiclr-17569	267	3	qualify	qualify	VERB
iiclr-17569	267	4	for	for	ADP
iiclr-17569	267	5	a	a	DET
iiclr-17569	267	6	distress	distress	NOUN
iiclr-17569	267	7	termination	termination	NOUN
iiclr-17569	267	8	,	,	PUNCT
iiclr-17569	267	9	the	the	DET
iiclr-17569	267	10	employer	employer	NOUN
iiclr-17569	267	11	must	must	AUX
iiclr-17569	267	12	show	show	VERB
iiclr-17569	267	13	severe	severe	ADJ
iiclr-17569	267	14	financial	financial	ADJ
iiclr-17569	267	15	distress.72	distress.72	NOUN
iiclr-17569	267	16	once	once	SCONJ
iiclr-17569	267	17	the	the	DET
iiclr-17569	267	18	employer	employer	NOUN
iiclr-17569	267	19	establishes	establish	VERB
iiclr-17569	267	20	financial	financial	ADJ
iiclr-17569	267	21	distress	distress	NOUN
iiclr-17569	267	22	,	,	PUNCT
iiclr-17569	267	23	the	the	DET
iiclr-17569	267	24	pbgc	pbgc	PROPN
iiclr-17569	267	25	will	will	AUX
iiclr-17569	267	26	pay	pay	VERB
iiclr-17569	267	27	guaranteed	guarantee	VERB
iiclr-17569	267	28	benefits	benefit	NOUN
iiclr-17569	267	29	and	and	CCONJ
iiclr-17569	267	30	will	will	AUX
iiclr-17569	267	31	then	then	ADV
iiclr-17569	267	32	attempt	attempt	VERB
iiclr-17569	267	33	to	to	PART
iiclr-17569	267	34	recover	recover	VERB
iiclr-17569	267	35	funds	fund	NOUN
iiclr-17569	267	36	from	from	ADP
iiclr-17569	267	37	the	the	DET
iiclr-17569	267	38	employer.73	employer.73	NOUN
iiclr-17569	267	39	finally	finally	ADV
iiclr-17569	267	40	,	,	PUNCT
iiclr-17569	267	41	the	the	DET
iiclr-17569	267	42	pbgc	pbgc	PROPN
iiclr-17569	267	43	can	can	AUX
iiclr-17569	267	44	act	act	VERB
iiclr-17569	267	45	to	to	PART
iiclr-17569	267	46	terminate	terminate	VERB
iiclr-17569	267	47	any	any	DET
iiclr-17569	267	48	single	single	ADJ
iiclr-17569	267	49	-	-	PUNCT
iiclr-17569	267	50	employer	employer	NOUN
iiclr-17569	267	51	plan	plan	NOUN
iiclr-17569	267	52	,	,	PUNCT
iiclr-17569	267	53	without	without	ADP
iiclr-17569	267	54	the	the	DET
iiclr-17569	267	55	sponsoring	sponsor	VERB
iiclr-17569	267	56	employer	employer	NOUN
iiclr-17569	267	57	's	's	PART
iiclr-17569	267	58	consent	consent	NOUN
iiclr-17569	267	59	,	,	PUNCT
iiclr-17569	267	60	in	in	ADP
iiclr-17569	267	61	order	order	NOUN
iiclr-17569	267	62	to	to	PART
iiclr-17569	267	63	protect	protect	VERB
iiclr-17569	267	64	the	the	DET
iiclr-17569	267	65	interests	interest	NOUN
iiclr-17569	267	66	of	of	ADP
iiclr-17569	267	67	the	the	DET
iiclr-17569	267	68	74workers	74worker	NOUN
iiclr-17569	267	69	,	,	PUNCT
iiclr-17569	267	70	the	the	DET
iiclr-17569	267	71	plan	plan	NOUN
iiclr-17569	267	72	,	,	PUNCT
iiclr-17569	267	73	or	or	CCONJ
iiclr-17569	267	74	pbgc	pbgc	PROPN
iiclr-17569	267	75	's	's	PART
iiclr-17569	267	76	insurance	insurance	NOUN
iiclr-17569	267	77	fund	fund	NOUN
iiclr-17569	267	78	.	.	PUNCT
iiclr-17569	268	1	a	a	DET
iiclr-17569	268	2	distress	distress	NOUN
iiclr-17569	268	3	termination	termination	NOUN
iiclr-17569	268	4	for	for	ADP
iiclr-17569	268	5	a	a	DET
iiclr-17569	268	6	multiemployer	multiemployer	NOUN
iiclr-17569	268	7	plan	plan	NOUN
iiclr-17569	268	8	may	may	AUX
iiclr-17569	268	9	occur	occur	VERB
iiclr-17569	268	10	if	if	SCONJ
iiclr-17569	268	11	the	the	DET
iiclr-17569	268	12	employer	employer	NOUN
iiclr-17569	268	13	can	can	AUX
iiclr-17569	268	14	not	not	PART
iiclr-17569	268	15	pay	pay	VERB
iiclr-17569	268	16	its	its	PRON
iiclr-17569	268	17	guaranteed	guarantee	VERB
iiclr-17569	268	18	benefits	benefit	NOUN
iiclr-17569	268	19	and	and	CCONJ
iiclr-17569	268	20	it	it	PRON
iiclr-17569	268	21	meets	meet	VERB
iiclr-17569	268	22	one	one	NUM
iiclr-17569	268	23	of	of	ADP
iiclr-17569	268	24	the	the	DET
iiclr-17569	268	25	pbgc	pbgc	PROPN
iiclr-17569	268	26	's	's	PART
iiclr-17569	268	27	financial	financial	ADJ
iiclr-17569	268	28	distress	distress	NOUN
iiclr-17569	268	29	tests.75	tests.75	PROPN
iiclr-17569	268	30	if	if	SCONJ
iiclr-17569	268	31	the	the	DET
iiclr-17569	268	32	financial	financial	ADJ
iiclr-17569	268	33	distress	distress	NOUN
iiclr-17569	268	34	test	test	NOUN
iiclr-17569	268	35	is	be	AUX
iiclr-17569	268	36	met	meet	VERB
iiclr-17569	268	37	,	,	PUNCT
iiclr-17569	268	38	the	the	DET
iiclr-17569	268	39	pbgc	pbgc	PROPN
iiclr-17569	268	40	will	will	AUX
iiclr-17569	268	41	take	take	VERB
iiclr-17569	268	42	over	over	ADP
iiclr-17569	268	43	the	the	DET
iiclr-17569	268	44	plan	plan	NOUN
iiclr-17569	268	45	,	,	PUNCT
iiclr-17569	268	46	using	use	VERB
iiclr-17569	268	47	both	both	PRON
iiclr-17569	268	48	its	its	PRON
iiclr-17569	268	49	own	own	ADJ
iiclr-17569	268	50	assets	asset	NOUN
iiclr-17569	268	51	and	and	CCONJ
iiclr-17569	268	52	any	any	DET
iiclr-17569	268	53	remaining	remain	VERB
iiclr-17569	268	54	assets	asset	NOUN
iiclr-17569	268	55	from	from	ADP
iiclr-17569	268	56	the	the	DET
iiclr-17569	268	57	plan	plan	NOUN
iiclr-17569	268	58	,	,	PUNCT
iiclr-17569	268	59	ensuring	ensure	VERB
iiclr-17569	268	60	retirees	retiree	NOUN
iiclr-17569	268	61	receive	receive	VERB
iiclr-17569	268	62	their	their	PRON
iiclr-17569	268	63	benefits	benefit	NOUN
iiclr-17569	268	64	,	,	PUNCT
iiclr-17569	268	65	subject	subject	ADJ
iiclr-17569	268	66	to	to	ADP
iiclr-17569	268	67	the	the	DET
iiclr-17569	268	68	pbgc	pbgc	PROPN
iiclr-17569	268	69	's	's	PART
iiclr-17569	268	70	legal	legal	ADJ
iiclr-17569	268	71	limits.7	limits.7	NOUN
iiclr-17569	268	72	6	6	NUM
iiclr-17569	268	73	the	the	DET
iiclr-17569	268	74	pbgc	pbgc	PROPN
iiclr-17569	268	75	only	only	ADV
iiclr-17569	268	76	pays	pays	AUX
iiclr-17569	268	77	guaranteed	guarantee	VERB
iiclr-17569	268	78	basic	basic	ADJ
iiclr-17569	268	79	benefits	benefit	NOUN
iiclr-17569	268	80	,	,	PUNCT
iiclr-17569	268	81	set	set	VERB
iiclr-17569	268	82	under	under	ADP
iiclr-17569	268	83	erisa	erisa	NOUN
iiclr-17569	268	84	and	and	CCONJ
iiclr-17569	268	85	adjusted	adjust	VERB
iiclr-17569	268	86	on	on	ADP
iiclr-17569	268	87	a	a	DET
iiclr-17569	268	88	yearly	yearly	ADJ
iiclr-17569	268	89	basis	basis	NOUN
iiclr-17569	268	90	,	,	PUNCT
iiclr-17569	268	91	which	which	PRON
iiclr-17569	268	92	are	be	AUX
iiclr-17569	268	93	calculated	calculate	VERB
iiclr-17569	268	94	using	use	VERB
iiclr-17569	268	95	the	the	DET
iiclr-17569	268	96	guaranteed	guarantee	VERB
iiclr-17569	268	97	amount	amount	NOUN
iiclr-17569	268	98	in	in	ADP
iiclr-17569	268	99	the	the	DET
iiclr-17569	268	100	plan	plan	NOUN
iiclr-17569	268	101	and	and	CCONJ
iiclr-17569	268	102	the	the	DET
iiclr-17569	268	103	year	year	NOUN
iiclr-17569	268	104	in	in	ADP
iiclr-17569	268	105	which	which	PRON
iiclr-17569	268	106	the	the	DET
iiclr-17569	268	107	plan	plan	NOUN
iiclr-17569	268	108	terminates.77	terminates.77	VERB
iiclr-17569	268	109	the	the	DET
iiclr-17569	268	110	basic	basic	ADJ
iiclr-17569	268	111	benefits	benefit	NOUN
iiclr-17569	268	112	the	the	DET
iiclr-17569	268	113	pbgc	pbgc	PROPN
iiclr-17569	268	114	guarantees	guarantee	NOUN
iiclr-17569	268	115	are	be	AUX
iiclr-17569	268	116	:	:	PUNCT
iiclr-17569	268	117	"	"	PUNCT
iiclr-17569	268	118	pension	pension	NOUN
iiclr-17569	268	119	benefits	benefit	NOUN
iiclr-17569	268	120	at	at	ADP
iiclr-17569	268	121	normal	normal	ADJ
iiclr-17569	268	122	retirement	retirement	NOUN
iiclr-17569	268	123	age	age	NOUN
iiclr-17569	268	124	,	,	PUNCT
iiclr-17569	268	125	most	most	ADV
iiclr-17569	268	126	early	early	ADJ
iiclr-17569	268	127	retirement	retirement	NOUN
iiclr-17569	268	128	benefits	benefit	NOUN
iiclr-17569	268	129	,	,	PUNCT
iiclr-17569	268	130	annuity	annuity	NOUN
iiclr-17569	268	131	benefits	benefit	NOUN
iiclr-17569	268	132	for	for	ADP
iiclr-17569	268	133	survivors	survivor	NOUN
iiclr-17569	268	134	of	of	ADP
iiclr-17569	268	135	plan	plan	NOUN
iiclr-17569	268	136	participants	participant	NOUN
iiclr-17569	268	137	,	,	PUNCT
iiclr-17569	268	138	and	and	CCONJ
iiclr-17569	268	139	disability	disability	NOUN
iiclr-17569	268	140	benefits	benefit	NOUN
iiclr-17569	268	141	for	for	ADP
iiclr-17569	268	142	disabilities	disability	NOUN
iiclr-17569	268	143	that	that	PRON
iiclr-17569	268	144	occurred	occur	VERB
iiclr-17569	268	145	before	before	ADP
iiclr-17569	268	146	the	the	DET
iiclr-17569	268	147	date	date	NOUN
iiclr-17569	268	148	the	the	DET
iiclr-17569	268	149	plan	plan	NOUN
iiclr-17569	268	150	71	71	NUM
iiclr-17569	268	151	.	.	PUNCT
iiclr-17569	269	1	i	i	PRON
iiclr-17569	269	2	d.	d.	PROPN
iiclr-17569	269	3	72	72	NUM
iiclr-17569	269	4	.	.	PUNCT
iiclr-17569	270	1	i	i	PRON
iiclr-17569	270	2	d.	d.	VERB
iiclr-17569	270	3	it	it	PRON
iiclr-17569	270	4	must	must	AUX
iiclr-17569	270	5	be	be	AUX
iiclr-17569	270	6	shown	show	VERB
iiclr-17569	270	7	to	to	ADP
iiclr-17569	270	8	either	either	CCONJ
iiclr-17569	270	9	the	the	DET
iiclr-17569	270	10	pbgc	pbgc	PROPN
iiclr-17569	270	11	or	or	CCONJ
iiclr-17569	270	12	a	a	DET
iiclr-17569	270	13	bankruptcy	bankruptcy	NOUN
iiclr-17569	270	14	court	court	NOUN
iiclr-17569	270	15	that	that	SCONJ
iiclr-17569	270	16	the	the	DET
iiclr-17569	270	17	only	only	ADJ
iiclr-17569	270	18	way	way	NOUN
iiclr-17569	270	19	the	the	DET
iiclr-17569	270	20	employer	employer	NOUN
iiclr-17569	270	21	can	can	AUX
iiclr-17569	270	22	remain	remain	VERB
iiclr-17569	270	23	in	in	ADP
iiclr-17569	270	24	business	business	NOUN
iiclr-17569	270	25	is	be	AUX
iiclr-17569	270	26	by	by	ADP
iiclr-17569	270	27	terminating	terminate	VERB
iiclr-17569	270	28	the	the	DET
iiclr-17569	270	29	pension	pension	NOUN
iiclr-17569	270	30	plan	plan	NOUN
iiclr-17569	270	31	.	.	PUNCT
iiclr-17569	271	1	i	i	PRON
iiclr-17569	271	2	d.	d.	PROPN
iiclr-17569	271	3	73	73	NUM
iiclr-17569	271	4	.	.	PUNCT
iiclr-17569	272	1	pbgc	pbgc	PROPN
iiclr-17569	272	2	distress	distress	NOUN
iiclr-17569	272	3	terminations	termination	NOUN
iiclr-17569	272	4	,	,	PUNCT
iiclr-17569	272	5	http://www.pbgc.gov/practitioners/planterminations/content/pagel3261.html	http://www.pbgc.gov/practitioners/planterminations/content/pagel3261.html	X
iiclr-17569	272	6	(	(	PUNCT
iiclr-17569	272	7	last	last	ADJ
iiclr-17569	272	8	visited	visit	VERB
iiclr-17569	272	9	jan	jan	PROPN
iiclr-17569	272	10	.	.	PROPN
iiclr-17569	272	11	21	21	NUM
iiclr-17569	272	12	,	,	PUNCT
iiclr-17569	272	13	2008	2008	NUM
iiclr-17569	272	14	)	)	PUNCT
iiclr-17569	272	15	.	.	PUNCT
iiclr-17569	273	1	the	the	DET
iiclr-17569	273	2	maximum	maximum	ADJ
iiclr-17569	273	3	monthly	monthly	ADJ
iiclr-17569	273	4	guarantee	guarantee	NOUN
iiclr-17569	273	5	is	be	AUX
iiclr-17569	273	6	an	an	DET
iiclr-17569	273	7	amount	amount	NOUN
iiclr-17569	273	8	set	set	VERB
iiclr-17569	273	9	by	by	ADP
iiclr-17569	273	10	law	law	NOUN
iiclr-17569	273	11	that	that	PRON
iiclr-17569	273	12	limits	limit	VERB
iiclr-17569	273	13	the	the	DET
iiclr-17569	273	14	amount	amount	NOUN
iiclr-17569	273	15	of	of	ADP
iiclr-17569	273	16	benefits	benefit	NOUN
iiclr-17569	273	17	the	the	DET
iiclr-17569	273	18	pbgc	pbgc	PROPN
iiclr-17569	273	19	will	will	AUX
iiclr-17569	273	20	cover	cover	VERB
iiclr-17569	273	21	.	.	PUNCT
iiclr-17569	274	1	what	what	PRON
iiclr-17569	274	2	pbgc	pbgc	PRON
iiclr-17569	274	3	guarantees	guarantee	VERB
iiclr-17569	274	4	,	,	PUNCT
iiclr-17569	274	5	http://www.pbgc.gov/workers-retireesbenefitsinformation/content/pagel	http://www.pbgc.gov/workers-retireesbenefitsinformation/content/pagel	NOUN
iiclr-17569	274	6	3181.html	3181.html	NUM
iiclr-17569	274	7	(	(	PUNCT
iiclr-17569	274	8	last	last	ADV
iiclr-17569	274	9	visited	visit	VERB
iiclr-17569	274	10	jan	jan	PROPN
iiclr-17569	274	11	.	.	PROPN
iiclr-17569	274	12	20	20	NUM
iiclr-17569	274	13	,	,	PUNCT
iiclr-17569	274	14	2008	2008	NUM
iiclr-17569	274	15	)	)	PUNCT
iiclr-17569	274	16	.	.	PUNCT
iiclr-17569	275	1	the	the	DET
iiclr-17569	275	2	limits	limit	NOUN
iiclr-17569	275	3	are	be	AUX
iiclr-17569	275	4	based	base	VERB
iiclr-17569	275	5	on	on	ADP
iiclr-17569	275	6	the	the	DET
iiclr-17569	275	7	year	year	NOUN
iiclr-17569	275	8	in	in	ADP
iiclr-17569	275	9	which	which	PRON
iiclr-17569	275	10	the	the	DET
iiclr-17569	275	11	plan	plan	NOUN
iiclr-17569	275	12	terminated	terminate	VERB
iiclr-17569	275	13	and	and	CCONJ
iiclr-17569	275	14	the	the	DET
iiclr-17569	275	15	age	age	NOUN
iiclr-17569	275	16	at	at	ADP
iiclr-17569	275	17	which	which	PRON
iiclr-17569	275	18	the	the	DET
iiclr-17569	275	19	participant	participant	NOUN
iiclr-17569	275	20	begins	begin	VERB
iiclr-17569	275	21	receiving	receive	VERB
iiclr-17569	275	22	benefits	benefit	NOUN
iiclr-17569	275	23	from	from	ADP
iiclr-17569	275	24	the	the	DET
iiclr-17569	275	25	pbgc	pbgc	PROPN
iiclr-17569	275	26	.	.	PUNCT
iiclr-17569	276	1	pbgc	pbgc	PROPN
iiclr-17569	277	1	maximum	maximum	ADJ
iiclr-17569	277	2	monthly	monthly	ADJ
iiclr-17569	277	3	guarantee	guarantee	NOUN
iiclr-17569	277	4	tables	table	NOUN
iiclr-17569	277	5	,	,	PUNCT
iiclr-17569	277	6	http://www.pbgc.gov/workersretirees/find-your-pension-plan/content/page789.html	http://www.pbgc.gov/workersretirees/find-your-pension-plan/content/page789.html	PROPN
iiclr-17569	277	7	(	(	PUNCT
iiclr-17569	277	8	last	last	ADV
iiclr-17569	277	9	visited	visit	VERB
iiclr-17569	277	10	jan	jan	PROPN
iiclr-17569	277	11	.	.	PROPN
iiclr-17569	277	12	20	20	NUM
iiclr-17569	277	13	,	,	PUNCT
iiclr-17569	277	14	2008	2008	NUM
iiclr-17569	277	15	)	)	PUNCT
iiclr-17569	277	16	.	.	PUNCT
iiclr-17569	278	1	if	if	SCONJ
iiclr-17569	278	2	there	there	PRON
iiclr-17569	278	3	is	be	VERB
iiclr-17569	278	4	a	a	DET
iiclr-17569	278	5	benefit	benefit	NOUN
iiclr-17569	278	6	for	for	ADP
iiclr-17569	278	7	a	a	DET
iiclr-17569	278	8	survivor	survivor	NOUN
iiclr-17569	278	9	,	,	PUNCT
iiclr-17569	278	10	such	such	ADJ
iiclr-17569	278	11	as	as	ADP
iiclr-17569	278	12	a	a	DET
iiclr-17569	278	13	spouse	spouse	NOUN
iiclr-17569	278	14	,	,	PUNCT
iiclr-17569	278	15	then	then	ADV
iiclr-17569	278	16	the	the	DET
iiclr-17569	278	17	survivor	survivor	NOUN
iiclr-17569	278	18	's	's	PART
iiclr-17569	278	19	age	age	NOUN
iiclr-17569	278	20	is	be	AUX
iiclr-17569	278	21	also	also	ADV
iiclr-17569	278	22	taken	take	VERB
iiclr-17569	278	23	into	into	ADP
iiclr-17569	278	24	account	account	NOUN
iiclr-17569	278	25	.	.	PUNCT
iiclr-17569	279	1	i	i	PRON
iiclr-17569	279	2	d.	d.	PROPN
iiclr-17569	279	3	a	a	DET
iiclr-17569	279	4	participant	participant	NOUN
iiclr-17569	279	5	whose	whose	DET
iiclr-17569	279	6	plan	plan	NOUN
iiclr-17569	279	7	terminated	terminate	VERB
iiclr-17569	279	8	in	in	ADP
iiclr-17569	279	9	2007	2007	NUM
iiclr-17569	279	10	,	,	PUNCT
iiclr-17569	279	11	and	and	CCONJ
iiclr-17569	279	12	who	who	PRON
iiclr-17569	279	13	begins	begin	VERB
iiclr-17569	279	14	receiving	receive	VERB
iiclr-17569	279	15	benefits	benefit	NOUN
iiclr-17569	279	16	at	at	ADP
iiclr-17569	279	17	sixty	sixty	NUM
iiclr-17569	279	18	-	-	PUNCT
iiclr-17569	279	19	five	five	NUM
iiclr-17569	279	20	,	,	PUNCT
iiclr-17569	279	21	can	can	AUX
iiclr-17569	279	22	receive	receive	VERB
iiclr-17569	279	23	a	a	DET
iiclr-17569	279	24	monthly	monthly	ADJ
iiclr-17569	279	25	maximum	maximum	NOUN
iiclr-17569	279	26	of	of	ADP
iiclr-17569	279	27	$	$	SYM
iiclr-17569	279	28	4,125	4,125	NUM
iiclr-17569	279	29	for	for	ADP
iiclr-17569	279	30	a	a	DET
iiclr-17569	279	31	straight	straight	ADJ
iiclr-17569	279	32	-	-	PUNCT
iiclr-17569	279	33	life	life	NOUN
iiclr-17569	279	34	annuity	annuity	NOUN
iiclr-17569	279	35	or	or	CCONJ
iiclr-17569	279	36	$	$	SYM
iiclr-17569	279	37	3,712.50	3,712.50	NUM
iiclr-17569	279	38	for	for	ADP
iiclr-17569	279	39	a	a	DET
iiclr-17569	279	40	joint	joint	ADJ
iiclr-17569	279	41	and	and	CCONJ
iiclr-17569	279	42	50	50	NUM
iiclr-17569	279	43	%	%	NOUN
iiclr-17569	279	44	survivor	survivor	NOUN
iiclr-17569	279	45	annuity	annuity	NOUN
iiclr-17569	279	46	.	.	PUNCT
iiclr-17569	280	1	i	i	PRON
iiclr-17569	280	2	d.	d.	PROPN
iiclr-17569	280	3	74	74	NUM
iiclr-17569	280	4	.	.	PUNCT
iiclr-17569	281	1	how	how	SCONJ
iiclr-17569	281	2	pension	pension	NOUN
iiclr-17569	281	3	plans	plan	NOUN
iiclr-17569	281	4	end	end	VERB
iiclr-17569	281	5	,	,	PUNCT
iiclr-17569	281	6	supra	supra	PROPN
iiclr-17569	281	7	note	note	NOUN
iiclr-17569	281	8	70	70	NUM
iiclr-17569	281	9	.	.	PUNCT
iiclr-17569	282	1	for	for	ADP
iiclr-17569	282	2	example	example	NOUN
iiclr-17569	282	3	,	,	PUNCT
iiclr-17569	282	4	the	the	DET
iiclr-17569	282	5	pbgc	pbgc	PROPN
iiclr-17569	282	6	can	can	AUX
iiclr-17569	282	7	terminate	terminate	VERB
iiclr-17569	282	8	a	a	DET
iiclr-17569	282	9	plan	plan	NOUN
iiclr-17569	282	10	if	if	SCONJ
iiclr-17569	282	11	there	there	PRON
iiclr-17569	282	12	is	be	VERB
iiclr-17569	282	13	not	not	PART
iiclr-17569	282	14	enough	enough	ADJ
iiclr-17569	282	15	money	money	NOUN
iiclr-17569	282	16	to	to	PART
iiclr-17569	282	17	pay	pay	VERB
iiclr-17569	282	18	the	the	DET
iiclr-17569	282	19	current	current	ADJ
iiclr-17569	282	20	benefits	benefit	NOUN
iiclr-17569	282	21	due	due	ADJ
iiclr-17569	282	22	.	.	PUNCT
iiclr-17569	283	1	i	i	PRON
iiclr-17569	283	2	d.	d.	PROPN
iiclr-17569	283	3	75	75	NUM
iiclr-17569	283	4	.	.	PUNCT
iiclr-17569	284	1	pbgc	pbgc	PROPN
iiclr-17569	284	2	distress	distress	NOUN
iiclr-17569	284	3	terminations	termination	NOUN
iiclr-17569	284	4	,	,	PUNCT
iiclr-17569	284	5	supra	supra	PROPN
iiclr-17569	284	6	note	note	NOUN
iiclr-17569	284	7	73	73	NUM
iiclr-17569	284	8	.	.	PUNCT
iiclr-17569	285	1	one	one	NUM
iiclr-17569	285	2	of	of	ADP
iiclr-17569	285	3	the	the	DET
iiclr-17569	285	4	following	follow	VERB
iiclr-17569	285	5	financial	financial	ADJ
iiclr-17569	285	6	distress	distress	NOUN
iiclr-17569	285	7	tests	test	NOUN
iiclr-17569	285	8	must	must	AUX
iiclr-17569	285	9	be	be	AUX
iiclr-17569	285	10	satisfied	satisfied	ADJ
iiclr-17569	285	11	:	:	PUNCT
iiclr-17569	285	12	filing	file	VERB
iiclr-17569	285	13	a	a	DET
iiclr-17569	285	14	petition	petition	NOUN
iiclr-17569	285	15	to	to	PART
iiclr-17569	285	16	seek	seek	VERB
iiclr-17569	285	17	liquidation	liquidation	NOUN
iiclr-17569	285	18	in	in	ADP
iiclr-17569	285	19	bankruptcy	bankruptcy	NOUN
iiclr-17569	285	20	;	;	PUNCT
iiclr-17569	285	21	filing	file	VERB
iiclr-17569	285	22	a	a	DET
iiclr-17569	285	23	petition	petition	NOUN
iiclr-17569	285	24	to	to	PART
iiclr-17569	285	25	seek	seek	VERB
iiclr-17569	285	26	reorganization	reorganization	NOUN
iiclr-17569	285	27	in	in	ADP
iiclr-17569	285	28	bankruptcy	bankruptcy	NOUN
iiclr-17569	285	29	that	that	PRON
iiclr-17569	285	30	has	have	AUX
iiclr-17569	285	31	been	be	AUX
iiclr-17569	285	32	granted	grant	VERB
iiclr-17569	285	33	with	with	ADP
iiclr-17569	285	34	approval	approval	NOUN
iiclr-17569	285	35	for	for	ADP
iiclr-17569	285	36	a	a	DET
iiclr-17569	285	37	plan	plan	NOUN
iiclr-17569	285	38	termination	termination	NOUN
iiclr-17569	285	39	because	because	SCONJ
iiclr-17569	285	40	the	the	DET
iiclr-17569	285	41	plan	plan	NOUN
iiclr-17569	285	42	can	can	AUX
iiclr-17569	285	43	not	not	PART
iiclr-17569	285	44	reorganize	reorganize	VERB
iiclr-17569	285	45	with	with	ADP
iiclr-17569	285	46	the	the	DET
iiclr-17569	285	47	pension	pension	NOUN
iiclr-17569	285	48	plan	plan	NOUN
iiclr-17569	285	49	intact	intact	ADJ
iiclr-17569	285	50	;	;	PUNCT
iiclr-17569	285	51	demonstrating	demonstrate	VERB
iiclr-17569	285	52	the	the	DET
iiclr-17569	285	53	only	only	ADJ
iiclr-17569	285	54	way	way	NOUN
iiclr-17569	285	55	the	the	DET
iiclr-17569	285	56	employer	employer	NOUN
iiclr-17569	285	57	can	can	AUX
iiclr-17569	285	58	continue	continue	VERB
iiclr-17569	285	59	business	business	NOUN
iiclr-17569	285	60	is	be	AUX
iiclr-17569	285	61	if	if	SCONJ
iiclr-17569	285	62	the	the	DET
iiclr-17569	285	63	plan	plan	NOUN
iiclr-17569	285	64	is	be	AUX
iiclr-17569	285	65	terminated	terminate	VERB
iiclr-17569	285	66	;	;	PUNCT
iiclr-17569	285	67	or	or	CCONJ
iiclr-17569	285	68	demonstrating	demonstrate	VERB
iiclr-17569	285	69	the	the	DET
iiclr-17569	285	70	plan	plan	NOUN
iiclr-17569	285	71	is	be	AUX
iiclr-17569	285	72	unduly	unduly	ADV
iiclr-17569	285	73	burdened	burden	VERB
iiclr-17569	285	74	by	by	ADP
iiclr-17569	285	75	the	the	DET
iiclr-17569	285	76	pension	pension	NOUN
iiclr-17569	285	77	plan	plan	NOUN
iiclr-17569	285	78	solely	solely	ADV
iiclr-17569	285	79	due	due	ADJ
iiclr-17569	285	80	to	to	ADP
iiclr-17569	285	81	a	a	DET
iiclr-17569	285	82	declining	decline	VERB
iiclr-17569	285	83	number	number	NOUN
iiclr-17569	285	84	of	of	ADP
iiclr-17569	285	85	covered	cover	VERB
iiclr-17569	285	86	employees	employee	NOUN
iiclr-17569	285	87	in	in	ADP
iiclr-17569	285	88	the	the	DET
iiclr-17569	285	89	plan	plan	NOUN
iiclr-17569	285	90	.	.	PUNCT
iiclr-17569	286	1	i	i	PRON
iiclr-17569	286	2	d.	d.	PROPN
iiclr-17569	286	3	76	76	NUM
iiclr-17569	286	4	.	.	PUNCT
iiclr-17569	287	1	i	i	PRON
iiclr-17569	287	2	d.	d.	PROPN
iiclr-17569	287	3	the	the	DET
iiclr-17569	287	4	pbgc	pbgc	PROPN
iiclr-17569	287	5	will	will	AUX
iiclr-17569	287	6	attempt	attempt	VERB
iiclr-17569	287	7	to	to	PART
iiclr-17569	287	8	collect	collect	VERB
iiclr-17569	287	9	plan	plan	NOUN
iiclr-17569	287	10	underfunding	underfunde	VERB
iiclr-17569	287	11	from	from	ADP
iiclr-17569	287	12	the	the	DET
iiclr-17569	287	13	employer	employer	NOUN
iiclr-17569	287	14	and	and	CCONJ
iiclr-17569	287	15	will	will	AUX
iiclr-17569	287	16	share	share	VERB
iiclr-17569	287	17	any	any	DET
iiclr-17569	287	18	recovered	recovered	ADJ
iiclr-17569	287	19	assets	asset	NOUN
iiclr-17569	287	20	with	with	ADP
iiclr-17569	287	21	participants	participant	NOUN
iiclr-17569	287	22	and	and	CCONJ
iiclr-17569	287	23	beneficiaries	beneficiary	NOUN
iiclr-17569	287	24	.	.	PUNCT
iiclr-17569	288	1	i	i	PRON
iiclr-17569	288	2	d.	d.	PROPN
iiclr-17569	288	3	for	for	ADP
iiclr-17569	288	4	a	a	DET
iiclr-17569	288	5	discussion	discussion	NOUN
iiclr-17569	288	6	on	on	ADP
iiclr-17569	288	7	the	the	DET
iiclr-17569	288	8	obstacles	obstacle	NOUN
iiclr-17569	288	9	the	the	DET
iiclr-17569	288	10	pbgc	pbgc	PROPN
iiclr-17569	288	11	faces	face	VERB
iiclr-17569	288	12	in	in	ADP
iiclr-17569	288	13	recovering	recover	VERB
iiclr-17569	288	14	plan	plan	NOUN
iiclr-17569	288	15	underfunding	underfunde	VERB
iiclr-17569	288	16	,	,	PUNCT
iiclr-17569	288	17	see	see	VERB
iiclr-17569	288	18	also	also	ADV
iiclr-17569	288	19	nicholas	nicholas	PROPN
iiclr-17569	288	20	j.	j.	PROPN
iiclr-17569	288	21	brannick	brannick	PROPN
iiclr-17569	288	22	,	,	PUNCT
iiclr-17569	288	23	at	at	ADP
iiclr-17569	288	24	the	the	DET
iiclr-17569	288	25	crossroads	crossroad	NOUN
iiclr-17569	288	26	of	of	ADP
iiclr-17569	288	27	three	three	NUM
iiclr-17569	288	28	codes	code	NOUN
iiclr-17569	288	29	:	:	PUNCT
iiclr-17569	288	30	how	how	SCONJ
iiclr-17569	288	31	employers	employer	NOUN
iiclr-17569	288	32	are	be	AUX
iiclr-17569	288	33	using	use	VERB
iiclr-17569	288	34	erisa	erisa	NOUN
iiclr-17569	288	35	,	,	PUNCT
iiclr-17569	288	36	the	the	DET
iiclr-17569	288	37	tax	tax	NOUN
iiclr-17569	288	38	code	code	NOUN
iiclr-17569	288	39	,	,	PUNCT
iiclr-17569	288	40	and	and	CCONJ
iiclr-17569	288	41	bankruptcy	bankruptcy	NOUN
iiclr-17569	288	42	to	to	PART
iiclr-17569	288	43	evade	evade	VERB
iiclr-17569	288	44	their	their	PRON
iiclr-17569	288	45	pension	pension	NOUN
iiclr-17569	288	46	obligations	obligation	NOUN
iiclr-17569	288	47	,	,	PUNCT
iiclr-17569	288	48	65	65	NUM
iiclr-17569	288	49	ohio	ohio	PROPN
iiclr-17569	288	50	st	st	PROPN
iiclr-17569	288	51	.	.	PROPN
iiclr-17569	288	52	l.j	l.j	PROPN
iiclr-17569	288	53	.	.	PROPN
iiclr-17569	288	54	1577	1577	NUM
iiclr-17569	288	55	(	(	PUNCT
iiclr-17569	288	56	2004	2004	NUM
iiclr-17569	288	57	)	)	PUNCT
iiclr-17569	288	58	;	;	PUNCT
iiclr-17569	288	59	czarney	czarney	PROPN
iiclr-17569	288	60	,	,	PUNCT
iiclr-17569	288	61	supra	supra	PROPN
iiclr-17569	288	62	note	note	NOUN
iiclr-17569	288	63	47	47	NUM
iiclr-17569	288	64	,	,	PUNCT
iiclr-17569	288	65	at	at	ADP
iiclr-17569	288	66	157	157	NUM
iiclr-17569	288	67	.	.	PUNCT
iiclr-17569	289	1	77	77	NUM
iiclr-17569	289	2	.	.	PUNCT
iiclr-17569	290	1	what	what	PRON
iiclr-17569	290	2	pbgc	pbgc	PRON
iiclr-17569	290	3	guarantees	guarantee	VERB
iiclr-17569	290	4	,	,	PUNCT
iiclr-17569	290	5	supra	supra	PROPN
iiclr-17569	290	6	note	note	NOUN
iiclr-17569	290	7	73	73	NUM
iiclr-17569	290	8	.	.	PUNCT
iiclr-17569	291	1	20081	20081	NUM
iiclr-17569	291	2	ind	ind	NOUN
iiclr-17569	291	3	.	.	PUNCT
iiclr-17569	292	1	int'l	int'l	PROPN
iiclr-17569	292	2	&	&	CCONJ
iiclr-17569	292	3	comp	comp	PROPN
iiclr-17569	292	4	.	.	PUNCT
iiclr-17569	293	1	l.	l.	PROPN
iiclr-17569	293	2	rev	rev	PROPN
iiclr-17569	293	3	.	.	PROPN
iiclr-17569	293	4	ended	ended	PROPN
iiclr-17569	293	5	.	.	PUNCT
iiclr-17569	294	1	,18	,18	PUNCT
iiclr-17569	294	2	the	the	DET
iiclr-17569	294	3	pbgc	pbgc	PROPN
iiclr-17569	294	4	limits	limit	VERB
iiclr-17569	294	5	what	what	PRON
iiclr-17569	294	6	it	it	PRON
iiclr-17569	294	7	will	will	AUX
iiclr-17569	294	8	guarantee	guarantee	VERB
iiclr-17569	294	9	;	;	PUNCT
iiclr-17569	294	10	for	for	ADP
iiclr-17569	294	11	instance	instance	NOUN
iiclr-17569	294	12	,	,	PUNCT
iiclr-17569	294	13	benefits	benefit	NOUN
iiclr-17569	294	14	of	of	ADP
iiclr-17569	294	15	plans	plan	NOUN
iiclr-17569	294	16	that	that	PRON
iiclr-17569	294	17	increased	increase	VERB
iiclr-17569	294	18	their	their	PRON
iiclr-17569	294	19	benefit	benefit	NOUN
iiclr-17569	294	20	formulas	formula	NOUN
iiclr-17569	294	21	within	within	ADP
iiclr-17569	294	22	five	five	NUM
iiclr-17569	294	23	years	year	NOUN
iiclr-17569	294	24	of	of	ADP
iiclr-17569	294	25	termination	termination	NOUN
iiclr-17569	294	26	may	may	AUX
iiclr-17569	294	27	not	not	PART
iiclr-17569	294	28	be	be	AUX
iiclr-17569	294	29	fully	fully	ADV
iiclr-17569	294	30	covered	cover	VERB
iiclr-17569	294	31	.	.	PUNCT
iiclr-17569	295	1	79	79	NUM
iiclr-17569	295	2	finally	finally	ADV
iiclr-17569	295	3	,	,	PUNCT
iiclr-17569	295	4	the	the	DET
iiclr-17569	295	5	pbgc	pbgc	PROPN
iiclr-17569	295	6	does	do	AUX
iiclr-17569	295	7	not	not	PART
iiclr-17569	295	8	cover	cover	VERB
iiclr-17569	295	9	ancillary	ancillary	ADJ
iiclr-17569	295	10	benefits	benefit	NOUN
iiclr-17569	295	11	,	,	PUNCT
iiclr-17569	295	12	such	such	ADJ
iiclr-17569	295	13	as	as	ADP
iiclr-17569	295	14	health	health	NOUN
iiclr-17569	295	15	and	and	CCONJ
iiclr-17569	295	16	welfare	welfare	NOUN
iiclr-17569	295	17	benefits	benefit	NOUN
iiclr-17569	295	18	or	or	CCONJ
iiclr-17569	295	19	vacation	vacation	NOUN
iiclr-17569	295	20	pay.8	pay.8	PROPN
iiclr-17569	295	21	°	°	PUNCT
iiclr-17569	295	22	after	after	ADP
iiclr-17569	295	23	the	the	DET
iiclr-17569	295	24	passage	passage	NOUN
iiclr-17569	295	25	of	of	ADP
iiclr-17569	295	26	erisa	erisa	NOUN
iiclr-17569	295	27	and	and	CCONJ
iiclr-17569	295	28	throughout	throughout	ADP
iiclr-17569	295	29	the	the	DET
iiclr-17569	295	30	1980s	1980	NOUN
iiclr-17569	295	31	,	,	PUNCT
iiclr-17569	295	32	the	the	DET
iiclr-17569	295	33	number	number	NOUN
iiclr-17569	295	34	of	of	ADP
iiclr-17569	295	35	employers	employer	NOUN
iiclr-17569	295	36	with	with	ADP
iiclr-17569	295	37	defined	define	VERB
iiclr-17569	295	38	contribution	contribution	NOUN
iiclr-17569	295	39	plans	plan	NOUN
iiclr-17569	295	40	grew	grow	VERB
iiclr-17569	295	41	rapidly	rapidly	ADV
iiclr-17569	295	42	.	.	PUNCT
iiclr-17569	296	1	as	as	ADP
iiclr-17569	296	2	a	a	DET
iiclr-17569	296	3	result	result	NOUN
iiclr-17569	296	4	of	of	ADP
iiclr-17569	296	5	the	the	DET
iiclr-17569	296	6	increase	increase	NOUN
iiclr-17569	296	7	in	in	ADP
iiclr-17569	296	8	defined	define	VERB
iiclr-17569	296	9	contribution	contribution	NOUN
iiclr-17569	296	10	plans	plan	NOUN
iiclr-17569	296	11	,	,	PUNCT
iiclr-17569	296	12	the	the	DET
iiclr-17569	296	13	burden	burden	NOUN
iiclr-17569	296	14	of	of	ADP
iiclr-17569	296	15	financing	finance	VERB
iiclr-17569	296	16	the	the	DET
iiclr-17569	296	17	plans	plan	NOUN
iiclr-17569	296	18	shifted	shift	VERB
iiclr-17569	296	19	82from	82from	NUM
iiclr-17569	296	20	the	the	DET
iiclr-17569	296	21	employer	employer	NOUN
iiclr-17569	296	22	to	to	ADP
iiclr-17569	296	23	the	the	DET
iiclr-17569	296	24	employee	employee	NOUN
iiclr-17569	296	25	.	.	PUNCT
iiclr-17569	297	1	interestingly	interestingly	ADV
iiclr-17569	297	2	,	,	PUNCT
iiclr-17569	297	3	throughout	throughout	ADP
iiclr-17569	297	4	the	the	DET
iiclr-17569	297	5	1980s	1980	NOUN
iiclr-17569	297	6	and	and	CCONJ
iiclr-17569	297	7	most	most	ADJ
iiclr-17569	297	8	of	of	ADP
iiclr-17569	297	9	the	the	DET
iiclr-17569	297	10	1990s	1990s	NUM
iiclr-17569	297	11	,	,	PUNCT
iiclr-17569	297	12	an	an	DET
iiclr-17569	297	13	average	average	NOUN
iiclr-17569	297	14	of	of	ADP
iiclr-17569	297	15	75	75	NUM
iiclr-17569	297	16	%	%	NOUN
iiclr-17569	297	17	of	of	ADP
iiclr-17569	297	18	defined	define	VERB
iiclr-17569	297	19	benefit	benefit	NOUN
iiclr-17569	297	20	plans	plan	NOUN
iiclr-17569	297	21	were	be	AUX
iiclr-17569	297	22	overfunded	overfunde	VERB
iiclr-17569	297	23	.	.	PUNCT
iiclr-17569	298	1	3	3	NUM
iiclr-17569	298	2	during	during	ADP
iiclr-17569	298	3	this	this	DET
iiclr-17569	298	4	time	time	NOUN
iiclr-17569	298	5	,	,	PUNCT
iiclr-17569	298	6	the	the	DET
iiclr-17569	298	7	stock	stock	NOUN
iiclr-17569	298	8	market	market	NOUN
iiclr-17569	298	9	inflated	inflate	VERB
iiclr-17569	298	10	pension	pension	NOUN
iiclr-17569	298	11	assets	asset	NOUN
iiclr-17569	298	12	;	;	PUNCT
iiclr-17569	298	13	however	however	ADV
iiclr-17569	298	14	,	,	PUNCT
iiclr-17569	298	15	when	when	SCONJ
iiclr-17569	298	16	the	the	DET
iiclr-17569	298	17	stock	stock	NOUN
iiclr-17569	298	18	market	market	NOUN
iiclr-17569	298	19	and	and	CCONJ
iiclr-17569	298	20	interest	interest	NOUN
iiclr-17569	298	21	rates	rate	NOUN
iiclr-17569	298	22	declined	decline	VERB
iiclr-17569	298	23	in	in	ADP
iiclr-17569	298	24	value	value	NOUN
iiclr-17569	298	25	,	,	PUNCT
iiclr-17569	298	26	around	around	ADP
iiclr-17569	298	27	the	the	DET
iiclr-17569	298	28	year	year	NOUN
iiclr-17569	298	29	2000	2000	NUM
iiclr-17569	298	30	,	,	PUNCT
iiclr-17569	298	31	many	many	ADJ
iiclr-17569	298	32	pension	pension	NOUN
iiclr-17569	298	33	funds	fund	NOUN
iiclr-17569	298	34	became	became	AUX
iiclr-17569	298	35	underfunded	underfunded	ADJ
iiclr-17569	298	36	by	by	ADP
iiclr-17569	298	37	millions	million	NOUN
iiclr-17569	298	38	of	of	ADP
iiclr-17569	298	39	dollars.84	dollars.84	NOUN
iiclr-17569	298	40	the	the	DET
iiclr-17569	298	41	decrease	decrease	NOUN
iiclr-17569	298	42	in	in	ADP
iiclr-17569	298	43	the	the	DET
iiclr-17569	298	44	ratio	ratio	NOUN
iiclr-17569	298	45	of	of	ADP
iiclr-17569	298	46	active	active	ADJ
iiclr-17569	298	47	workers	worker	NOUN
iiclr-17569	298	48	to	to	ADP
iiclr-17569	298	49	retirees	retiree	NOUN
iiclr-17569	298	50	is	be	AUX
iiclr-17569	298	51	also	also	ADV
iiclr-17569	298	52	partially	partially	ADV
iiclr-17569	298	53	responsible	responsible	ADJ
iiclr-17569	298	54	for	for	ADP
iiclr-17569	298	55	the	the	DET
iiclr-17569	298	56	current	current	ADJ
iiclr-17569	298	57	deficit.8	deficit.8	PROPN
iiclr-17569	298	58	5	5	NUM
iiclr-17569	298	59	these	these	DET
iiclr-17569	298	60	events	event	NOUN
iiclr-17569	298	61	also	also	ADV
iiclr-17569	298	62	impacted	impact	VERB
iiclr-17569	298	63	the	the	DET
iiclr-17569	298	64	pbgc	pbgc	PROPN
iiclr-17569	298	65	,	,	PUNCT
iiclr-17569	298	66	86which	86which	PROPN
iiclr-17569	298	67	lost	lose	VERB
iiclr-17569	298	68	$	$	SYM
iiclr-17569	298	69	11.3	11.3	NUM
iiclr-17569	298	70	billion	billion	NUM
iiclr-17569	298	71	in	in	ADP
iiclr-17569	298	72	2002	2002	NUM
iiclr-17569	298	73	alone	alone	ADV
iiclr-17569	298	74	.	.	PUNCT
iiclr-17569	299	1	the	the	DET
iiclr-17569	299	2	main	main	ADJ
iiclr-17569	299	3	reason	reason	NOUN
iiclr-17569	299	4	for	for	ADP
iiclr-17569	299	5	the	the	DET
iiclr-17569	299	6	huge	huge	ADJ
iiclr-17569	299	7	deficit	deficit	NOUN
iiclr-17569	299	8	was	be	AUX
iiclr-17569	299	9	the	the	DET
iiclr-17569	299	10	termination	termination	NOUN
iiclr-17569	299	11	of	of	ADP
iiclr-17569	299	12	underfunded	underfunded	ADJ
iiclr-17569	299	13	plans	plan	NOUN
iiclr-17569	299	14	sponsored	sponsor	VERB
iiclr-17569	299	15	by	by	ADP
iiclr-17569	299	16	large	large	ADJ
iiclr-17569	299	17	companies	company	NOUN
iiclr-17569	299	18	,	,	PUNCT
iiclr-17569	299	19	such	such	ADJ
iiclr-17569	299	20	as	as	ADP
iiclr-17569	299	21	:	:	PUNCT
iiclr-17569	299	22	trans	trans	PROPN
iiclr-17569	299	23	world	world	PROPN
iiclr-17569	299	24	airlines	airlines	PROPN
iiclr-17569	299	25	,	,	PUNCT
iiclr-17569	299	26	grand	grand	PROPN
iiclr-17569	299	27	union	union	PROPN
iiclr-17569	299	28	,	,	PUNCT
iiclr-17569	299	29	acme	acme	PROPN
iiclr-17569	299	30	,	,	PUNCT
iiclr-17569	299	31	singer	singer	NOUN
iiclr-17569	299	32	,	,	PUNCT
iiclr-17569	299	33	polaroid	polaroid	PROPN
iiclr-17569	299	34	and	and	CCONJ
iiclr-17569	299	35	bethlehem	bethlehem	PROPN
iiclr-17569	299	36	steel	steel	PROPN
iiclr-17569	299	37	.	.	PUNCT
iiclr-17569	300	1	the	the	DET
iiclr-17569	300	2	pension	pension	NOUN
iiclr-17569	300	3	funding	fund	VERB
iiclr-17569	300	4	equity	equity	PROPN
iiclr-17569	300	5	act	act	NOUN
iiclr-17569	300	6	of	of	ADP
iiclr-17569	300	7	2004	2004	NUM
iiclr-17569	300	8	(	(	PUNCT
iiclr-17569	300	9	pfea	pfea	PROPN
iiclr-17569	300	10	)	)	PUNCT
iiclr-17569	300	11	was	be	AUX
iiclr-17569	300	12	enacted	enact	VERB
iiclr-17569	300	13	to	to	PART
iiclr-17569	300	14	help	help	VERB
iiclr-17569	300	15	relieve	relieve	VERB
iiclr-17569	300	16	some	some	PRON
iiclr-17569	300	17	of	of	ADP
iiclr-17569	300	18	the	the	DET
iiclr-17569	300	19	financial	financial	ADJ
iiclr-17569	300	20	pressure	pressure	NOUN
iiclr-17569	300	21	on	on	ADP
iiclr-17569	300	22	employers	employer	NOUN
iiclr-17569	300	23	who	who	PRON
iiclr-17569	300	24	sponsored	sponsor	VERB
iiclr-17569	300	25	defined	define	VERB
iiclr-17569	300	26	benefit	benefit	NOUN
iiclr-17569	300	27	plans	plan	NOUN
iiclr-17569	300	28	,	,	PUNCT
iiclr-17569	300	29	which	which	PRON
iiclr-17569	300	30	was	be	AUX
iiclr-17569	300	31	caused	cause	VERB
iiclr-17569	300	32	by	by	ADP
iiclr-17569	300	33	required	require	VERB
iiclr-17569	300	34	pension	pension	NOUN
iiclr-17569	300	35	contributions	contribution	NOUN
iiclr-17569	300	36	that	that	PRON
iiclr-17569	300	37	were	be	AUX
iiclr-17569	300	38	78	78	NUM
iiclr-17569	300	39	.	.	PUNCT
iiclr-17569	301	1	i	i	PRON
iiclr-17569	301	2	d.	d.	PROPN
iiclr-17569	301	3	79	79	NUM
iiclr-17569	301	4	.	.	PUNCT
iiclr-17569	302	1	i	i	PRON
iiclr-17569	302	2	d.	d.	PROPN
iiclr-17569	302	3	80	80	NUM
iiclr-17569	302	4	.	.	PUNCT
iiclr-17569	303	1	i	i	PRON
iiclr-17569	303	2	d.	d.	PROPN
iiclr-17569	303	3	81	81	NUM
iiclr-17569	303	4	.	.	PUNCT
iiclr-17569	304	1	mcgill	mcgill	PROPN
iiclr-17569	304	2	et	et	PROPN
iiclr-17569	304	3	al	al	PROPN
iiclr-17569	304	4	.	.	PROPN
iiclr-17569	304	5	,	,	PUNCT
iiclr-17569	304	6	supra	supra	PROPN
iiclr-17569	304	7	note	note	PROPN
iiclr-17569	304	8	20	20	NUM
iiclr-17569	304	9	,	,	PUNCT
iiclr-17569	304	10	at	at	ADP
iiclr-17569	304	11	386	386	NUM
iiclr-17569	304	12	-	-	SYM
iiclr-17569	304	13	87	87	NUM
iiclr-17569	304	14	.	.	PUNCT
iiclr-17569	305	1	many	many	ADJ
iiclr-17569	305	2	of	of	ADP
iiclr-17569	305	3	the	the	DET
iiclr-17569	305	4	employers	employer	NOUN
iiclr-17569	305	5	who	who	PRON
iiclr-17569	305	6	adopted	adopt	VERB
iiclr-17569	305	7	defined	define	VERB
iiclr-17569	305	8	contribution	contribution	NOUN
iiclr-17569	305	9	plans	plan	NOUN
iiclr-17569	305	10	at	at	ADP
iiclr-17569	305	11	this	this	DET
iiclr-17569	305	12	time	time	NOUN
iiclr-17569	305	13	already	already	ADV
iiclr-17569	305	14	had	have	AUX
iiclr-17569	305	15	defined	define	VERB
iiclr-17569	305	16	benefit	benefit	NOUN
iiclr-17569	305	17	plans	plan	NOUN
iiclr-17569	305	18	in	in	ADP
iiclr-17569	305	19	place	place	NOUN
iiclr-17569	305	20	.	.	PUNCT
iiclr-17569	306	1	i	i	PRON
iiclr-17569	306	2	d.	d.	PROPN
iiclr-17569	306	3	at	at	ADP
iiclr-17569	306	4	387	387	NUM
iiclr-17569	306	5	.	.	PROPN
iiclr-17569	306	6	82	82	NUM
iiclr-17569	306	7	.	.	PUNCT
iiclr-17569	307	1	i	i	PRON
iiclr-17569	307	2	d.	d.	PROPN
iiclr-17569	307	3	at	at	ADP
iiclr-17569	307	4	387	387	NUM
iiclr-17569	307	5	.	.	PROPN
iiclr-17569	307	6	83	83	NUM
iiclr-17569	307	7	.	.	PUNCT
iiclr-17569	308	1	i	i	PRON
iiclr-17569	308	2	d.	d.	PROPN
iiclr-17569	308	3	at	at	ADP
iiclr-17569	308	4	58	58	NUM
iiclr-17569	308	5	,	,	PUNCT
iiclr-17569	308	6	table	table	NOUN
iiclr-17569	308	7	3	3	NUM
iiclr-17569	308	8	-	-	SYM
iiclr-17569	308	9	2	2	NUM
iiclr-17569	308	10	.	.	PUNCT
iiclr-17569	308	11	plan	plan	NOUN
iiclr-17569	308	12	overfunding	overfunding	NOUN
iiclr-17569	308	13	refers	refer	VERB
iiclr-17569	308	14	to	to	ADP
iiclr-17569	308	15	a	a	DET
iiclr-17569	308	16	plan	plan	NOUN
iiclr-17569	308	17	with	with	ADP
iiclr-17569	308	18	more	more	ADJ
iiclr-17569	308	19	assets	asset	NOUN
iiclr-17569	308	20	than	than	ADP
iiclr-17569	308	21	actuarial	actuarial	ADJ
iiclr-17569	308	22	accrued	accrue	VERB
iiclr-17569	308	23	benefit	benefit	NOUN
iiclr-17569	308	24	or	or	CCONJ
iiclr-17569	308	25	current	current	ADJ
iiclr-17569	308	26	liability	liability	NOUN
iiclr-17569	308	27	.	.	PUNCT
iiclr-17569	309	1	i	i	PRON
iiclr-17569	309	2	d.	d.	PROPN
iiclr-17569	309	3	at	at	ADP
iiclr-17569	309	4	58	58	NUM
iiclr-17569	309	5	.	.	PUNCT
iiclr-17569	310	1	84	84	NUM
iiclr-17569	310	2	.	.	PUNCT
iiclr-17569	311	1	uylaki	uylaki	NOUN
iiclr-17569	311	2	,	,	PUNCT
iiclr-17569	311	3	supra	supra	PROPN
iiclr-17569	311	4	note	note	PROPN
iiclr-17569	311	5	17	17	NUM
iiclr-17569	311	6	,	,	PUNCT
iiclr-17569	311	7	at	at	ADP
iiclr-17569	311	8	82	82	NUM
iiclr-17569	311	9	.	.	PUNCT
iiclr-17569	312	1	two	two	NUM
iiclr-17569	312	2	main	main	ADJ
iiclr-17569	312	3	causes	cause	NOUN
iiclr-17569	312	4	for	for	ADP
iiclr-17569	312	5	the	the	DET
iiclr-17569	312	6	deficit	deficit	NOUN
iiclr-17569	312	7	are	be	AUX
iiclr-17569	312	8	:	:	PUNCT
iiclr-17569	312	9	a	a	DET
iiclr-17569	312	10	decrease	decrease	NOUN
iiclr-17569	312	11	in	in	ADP
iiclr-17569	312	12	investment	investment	NOUN
iiclr-17569	312	13	returns	return	NOUN
iiclr-17569	312	14	which	which	PRON
iiclr-17569	312	15	cut	cut	VERB
iiclr-17569	312	16	"	"	PUNCT
iiclr-17569	312	17	into	into	ADP
iiclr-17569	312	18	the	the	DET
iiclr-17569	312	19	stockpiles	stockpile	NOUN
iiclr-17569	312	20	that	that	PRON
iiclr-17569	312	21	companies	company	NOUN
iiclr-17569	312	22	set	set	VERB
iiclr-17569	312	23	aside	aside	ADV
iiclr-17569	312	24	to	to	PART
iiclr-17569	312	25	fund	fund	VERB
iiclr-17569	312	26	their	their	PRON
iiclr-17569	312	27	future	future	ADJ
iiclr-17569	312	28	pension	pension	NOUN
iiclr-17569	312	29	obligations	obligation	NOUN
iiclr-17569	312	30	"	"	PUNCT
iiclr-17569	312	31	and	and	CCONJ
iiclr-17569	312	32	a	a	DET
iiclr-17569	312	33	drop	drop	NOUN
iiclr-17569	312	34	in	in	ADP
iiclr-17569	312	35	interest	interest	NOUN
iiclr-17569	312	36	rates	rate	NOUN
iiclr-17569	312	37	which	which	PRON
iiclr-17569	312	38	increased	increase	VERB
iiclr-17569	312	39	the	the	DET
iiclr-17569	312	40	amount	amount	NOUN
iiclr-17569	312	41	companies	company	NOUN
iiclr-17569	312	42	must	must	AUX
iiclr-17569	312	43	set	set	VERB
iiclr-17569	312	44	aside	aside	ADV
iiclr-17569	312	45	to	to	PART
iiclr-17569	312	46	fund	fund	VERB
iiclr-17569	312	47	future	future	ADJ
iiclr-17569	312	48	liabilities	liability	NOUN
iiclr-17569	312	49	.	.	PUNCT
iiclr-17569	313	1	kathy	kathy	PROPN
iiclr-17569	313	2	m.	m.	PROPN
iiclr-17569	313	3	kristof	kristof	PROPN
iiclr-17569	313	4	,	,	PUNCT
iiclr-17569	313	5	panel	panel	NOUN
iiclr-17569	313	6	to	to	PART
iiclr-17569	313	7	debate	debate	VERB
iiclr-17569	313	8	pension	pension	NOUN
iiclr-17569	313	9	measure	measure	NOUN
iiclr-17569	313	10	;	;	PUNCT
iiclr-17569	313	11	firms	firm	NOUN
iiclr-17569	313	12	would	would	AUX
iiclr-17569	313	13	save	save	VERB
iiclr-17569	313	14	.	.	PUNCT
iiclr-17569	314	1	but	but	CCONJ
iiclr-17569	314	2	critics	critic	NOUN
iiclr-17569	314	3	say	say	VERB
iiclr-17569	314	4	bill	bill	NOUN
iiclr-17569	314	5	could	could	AUX
iiclr-17569	314	6	put	put	VERB
iiclr-17569	314	7	payment	payment	NOUN
iiclr-17569	314	8	security	security	NOUN
iiclr-17569	314	9	at	at	ADP
iiclr-17569	314	10	risk	risk	NOUN
iiclr-17569	314	11	.	.	PUNCT
iiclr-17569	315	1	bush	bush	PROPN
iiclr-17569	315	2	threatens	threaten	VERB
iiclr-17569	315	3	to	to	PART
iiclr-17569	315	4	veto	veto	VERB
iiclr-17569	315	5	it	it	PRON
iiclr-17569	315	6	,	,	PUNCT
iiclr-17569	315	7	l.a	l.a	PROPN
iiclr-17569	315	8	.	.	PROPN
iiclr-17569	315	9	times	times	PROPN
iiclr-17569	315	10	,	,	PUNCT
iiclr-17569	315	11	feb	feb	PROPN
iiclr-17569	315	12	.	.	PROPN
iiclr-17569	315	13	2	2	NUM
iiclr-17569	315	14	,	,	PUNCT
iiclr-17569	315	15	2004	2004	NUM
iiclr-17569	315	16	,	,	PUNCT
iiclr-17569	315	17	at	at	ADP
iiclr-17569	315	18	1	1	NUM
iiclr-17569	315	19	.	.	PUNCT
iiclr-17569	315	20	pension	pension	NOUN
iiclr-17569	315	21	plan	plan	NOUN
iiclr-17569	315	22	assets	asset	NOUN
iiclr-17569	315	23	declined	decline	VERB
iiclr-17569	315	24	$	$	SYM
iiclr-17569	315	25	970	970	NUM
iiclr-17569	315	26	billion	billion	NUM
iiclr-17569	315	27	between	between	ADP
iiclr-17569	315	28	1999	1999	NUM
iiclr-17569	315	29	and	and	CCONJ
iiclr-17569	315	30	2002	2002	NUM
iiclr-17569	315	31	.	.	PUNCT
iiclr-17569	316	1	mcgill	mcgill	PROPN
iiclr-17569	316	2	er	er	INTJ
iiclr-17569	316	3	al	al	PROPN
iiclr-17569	316	4	.	.	PROPN
iiclr-17569	316	5	,	,	PUNCT
iiclr-17569	316	6	supra	supra	PROPN
iiclr-17569	316	7	note	note	PROPN
iiclr-17569	316	8	20	20	NUM
iiclr-17569	316	9	,	,	PUNCT
iiclr-17569	316	10	at	at	ADP
iiclr-17569	316	11	391	391	NUM
iiclr-17569	316	12	.	.	PUNCT
iiclr-17569	317	1	see	see	VERB
iiclr-17569	317	2	generally	generally	ADV
iiclr-17569	317	3	u.s	u.s	PROPN
iiclr-17569	317	4	.	.	PROPN
iiclr-17569	317	5	gov't	gov't	PROPN
iiclr-17569	317	6	accountabilrry	accountabilrry	VERB
iiclr-17569	317	7	off	off	ADP
iiclr-17569	317	8	.	.	PUNCT
iiclr-17569	318	1	,	,	PUNCT
iiclr-17569	318	2	report	report	VERB
iiclr-17569	318	3	to	to	ADP
iiclr-17569	318	4	congressional	congressional	ADJ
iiclr-17569	318	5	committees	committee	NOUN
iiclr-17569	318	6	,	,	PUNCT
iiclr-17569	318	7	private	private	ADJ
iiclr-17569	318	8	pensions	pension	NOUN
iiclr-17569	318	9	:	:	PUNCT
iiclr-17569	318	10	recent	recent	ADJ
iiclr-17569	318	11	experiences	experience	NOUN
iiclr-17569	318	12	of	of	ADP
iiclr-17569	318	13	large	large	ADJ
iiclr-17569	318	14	defined	define	VERB
iiclr-17569	318	15	benefrr	benefrr	NOUN
iiclr-17569	318	16	plans	plan	NOUN
iiclr-17569	318	17	illustrate	illustrate	VERB
iiclr-17569	318	18	weaknesses	weakness	NOUN
iiclr-17569	318	19	in	in	ADP
iiclr-17569	318	20	funding	funding	NOUN
iiclr-17569	318	21	rules	rule	NOUN
iiclr-17569	318	22	(	(	PUNCT
iiclr-17569	318	23	may	may	PROPN
iiclr-17569	318	24	2005	2005	NUM
iiclr-17569	318	25	)	)	PUNCT
iiclr-17569	318	26	.	.	PUNCT
iiclr-17569	319	1	85	85	NUM
iiclr-17569	319	2	.	.	PUNCT
iiclr-17569	320	1	cch	cch	PROPN
iiclr-17569	320	2	tax	tax	NOUN
iiclr-17569	320	3	briefing	briefing	NOUN
iiclr-17569	320	4	,	,	PUNCT
iiclr-17569	320	5	pension	pension	NOUN
iiclr-17569	320	6	funding	funding	NOUN
iiclr-17569	320	7	equity	equity	PROPN
iiclr-17569	320	8	act	act	NOUN
iiclr-17569	320	9	of	of	ADP
iiclr-17569	320	10	2004	2004	NUM
iiclr-17569	320	11	2	2	NUM
iiclr-17569	320	12	(	(	PUNCT
iiclr-17569	320	13	2004	2004	NUM
iiclr-17569	320	14	)	)	PUNCT
iiclr-17569	320	15	,	,	PUNCT
iiclr-17569	320	16	http://tax.cchgroup.com/tax-briefings/2004-pension-funding-act.pdf	http://tax.cchgroup.com/tax-briefings/2004-pension-funding-act.pdf	NOUN
iiclr-17569	320	17	.	.	PUNCT
iiclr-17569	321	1	in	in	ADP
iiclr-17569	321	2	1980	1980	NUM
iiclr-17569	321	3	the	the	DET
iiclr-17569	321	4	active	active	ADJ
iiclr-17569	321	5	worker	worker	NOUN
iiclr-17569	321	6	to	to	ADP
iiclr-17569	321	7	retiree	retiree	NOUN
iiclr-17569	321	8	ratio	ratio	NOUN
iiclr-17569	321	9	was	be	AUX
iiclr-17569	321	10	4:1	4:1	NUM
iiclr-17569	321	11	;	;	PUNCT
iiclr-17569	321	12	it	it	PRON
iiclr-17569	321	13	decreased	decrease	VERB
iiclr-17569	321	14	to	to	ADP
iiclr-17569	321	15	1:1	1:1	NUM
iiclr-17569	321	16	in	in	ADP
iiclr-17569	321	17	2002	2002	NUM
iiclr-17569	321	18	.	.	PUNCT
iiclr-17569	322	1	i	i	PRON
iiclr-17569	322	2	d.	d.	PROPN
iiclr-17569	322	3	86	86	NUM
iiclr-17569	322	4	.	.	PUNCT
iiclr-17569	323	1	mcgilletal	mcgilletal	PROPN
iiclr-17569	323	2	.	.	PROPN
iiclr-17569	323	3	,	,	PUNCT
iiclr-17569	323	4	supra	supra	PROPN
iiclr-17569	323	5	note	note	PROPN
iiclr-17569	323	6	20	20	NUM
iiclr-17569	323	7	,	,	PUNCT
iiclr-17569	323	8	at	at	ADP
iiclr-17569	323	9	387	387	NUM
iiclr-17569	323	10	.	.	PUNCT
iiclr-17569	324	1	the	the	DET
iiclr-17569	324	2	pbgc	pbgc	PROPN
iiclr-17569	324	3	started	start	VERB
iiclr-17569	324	4	2002	2002	NUM
iiclr-17569	324	5	with	with	ADP
iiclr-17569	324	6	a	a	DET
iiclr-17569	324	7	surplus	surplus	NOUN
iiclr-17569	324	8	of	of	ADP
iiclr-17569	324	9	$	$	SYM
iiclr-17569	324	10	7.7	7.7	NUM
iiclr-17569	324	11	billion	billion	NUM
iiclr-17569	324	12	,	,	PUNCT
iiclr-17569	324	13	but	but	CCONJ
iiclr-17569	324	14	ended	end	VERB
iiclr-17569	324	15	the	the	DET
iiclr-17569	324	16	year	year	NOUN
iiclr-17569	324	17	with	with	ADP
iiclr-17569	324	18	a	a	DET
iiclr-17569	324	19	deficit	deficit	NOUN
iiclr-17569	324	20	of	of	ADP
iiclr-17569	324	21	$	$	SYM
iiclr-17569	324	22	3.6	3.6	NUM
iiclr-17569	324	23	billion	billion	NUM
iiclr-17569	324	24	.	.	PUNCT
iiclr-17569	325	1	i	i	PRON
iiclr-17569	325	2	d.	d.	VERB
iiclr-17569	325	3	this	this	DET
iiclr-17569	325	4	loss	loss	NOUN
iiclr-17569	325	5	was	be	AUX
iiclr-17569	325	6	greater	great	ADJ
iiclr-17569	325	7	than	than	ADP
iiclr-17569	325	8	any	any	DET
iiclr-17569	325	9	other	other	ADJ
iiclr-17569	325	10	one	one	NUM
iiclr-17569	325	11	-	-	PUNCT
iiclr-17569	325	12	year	year	NOUN
iiclr-17569	325	13	loss	loss	NOUN
iiclr-17569	325	14	the	the	DET
iiclr-17569	325	15	pbgc	pbgc	PROPN
iiclr-17569	325	16	had	have	AUX
iiclr-17569	325	17	experienced	experience	VERB
iiclr-17569	325	18	since	since	SCONJ
iiclr-17569	325	19	its	its	PRON
iiclr-17569	325	20	inception	inception	NOUN
iiclr-17569	325	21	.	.	PUNCT
iiclr-17569	326	1	i	i	PRON
iiclr-17569	326	2	d.	d.	PROPN
iiclr-17569	326	3	87	87	NUM
iiclr-17569	326	4	.	.	PUNCT
iiclr-17569	327	1	i	i	PRON
iiclr-17569	327	2	d.	d.	PROPN
iiclr-17569	327	3	at	at	ADP
iiclr-17569	327	4	387	387	PROPN
iiclr-17569	327	5	-	-	SYM
iiclr-17569	327	6	88	88	NUM
iiclr-17569	327	7	.	.	PUNCT
iiclr-17569	328	1	other	other	ADJ
iiclr-17569	328	2	plans	plan	NOUN
iiclr-17569	328	3	also	also	ADV
iiclr-17569	328	4	terminating	terminate	VERB
iiclr-17569	328	5	in	in	ADP
iiclr-17569	328	6	2002	2002	NUM
iiclr-17569	328	7	included	include	VERB
iiclr-17569	328	8	retailers	retailer	NOUN
iiclr-17569	328	9	bradlees	bradlee	NOUN
iiclr-17569	328	10	,	,	PUNCT
iiclr-17569	328	11	caldor	caldor	NOUN
iiclr-17569	328	12	,	,	PUNCT
iiclr-17569	328	13	and	and	CCONJ
iiclr-17569	328	14	payless	payless	NOUN
iiclr-17569	328	15	cashways	cashway	NOUN
iiclr-17569	328	16	;	;	PUNCT
iiclr-17569	328	17	manufacturers	manufacturer	NOUN
iiclr-17569	328	18	harvard	harvard	PROPN
iiclr-17569	328	19	industries	industry	NOUN
iiclr-17569	328	20	,	,	PUNCT
iiclr-17569	328	21	durango	durango	NOUN
iiclr-17569	328	22	,	,	PUNCT
iiclr-17569	328	23	and	and	CCONJ
iiclr-17569	328	24	national	national	ADJ
iiclr-17569	328	25	steel	steel	NOUN
iiclr-17569	328	26	.	.	PUNCT
iiclr-17569	329	1	[	[	X
iiclr-17569	329	2	vol	vol	NOUN
iiclr-17569	329	3	.	.	PUNCT
iiclr-17569	330	1	18:1	18:1	NUM
iiclr-17569	330	2	a	a	DET
iiclr-17569	330	3	comparative	comparative	ADJ
iiclr-17569	330	4	analysis	analysis	NOUN
iiclr-17569	330	5	of	of	ADP
iiclr-17569	330	6	pension	pension	NOUN
iiclr-17569	330	7	reform	reform	NOUN
iiclr-17569	330	8	growing	grow	VERB
iiclr-17569	330	9	increasingly	increasingly	ADV
iiclr-17569	330	10	larger	large	ADJ
iiclr-17569	330	11	.	.	PUNCT
iiclr-17569	331	1	88	88	NUM
iiclr-17569	331	2	the	the	DET
iiclr-17569	331	3	pfea	pfea	NOUN
iiclr-17569	331	4	was	be	AUX
iiclr-17569	331	5	designed	design	VERB
iiclr-17569	331	6	to	to	PART
iiclr-17569	331	7	temporarily	temporarily	ADV
iiclr-17569	331	8	replace	replace	VERB
iiclr-17569	331	9	the	the	DET
iiclr-17569	331	10	rate	rate	NOUN
iiclr-17569	331	11	at	at	ADP
iiclr-17569	331	12	which	which	PRON
iiclr-17569	331	13	pension	pension	NOUN
iiclr-17569	331	14	liabilities	liability	NOUN
iiclr-17569	331	15	are	be	AUX
iiclr-17569	331	16	calculated.89	calculated.89	NOUN
iiclr-17569	331	17	a	a	DET
iiclr-17569	331	18	portion	portion	NOUN
iiclr-17569	331	19	of	of	ADP
iiclr-17569	331	20	the	the	DET
iiclr-17569	331	21	minimum	minimum	ADJ
iiclr-17569	331	22	funding	funding	NOUN
iiclr-17569	331	23	requirement	requirement	NOUN
iiclr-17569	331	24	for	for	ADP
iiclr-17569	331	25	pension	pension	NOUN
iiclr-17569	331	26	funding	funding	NOUN
iiclr-17569	331	27	is	be	AUX
iiclr-17569	331	28	determined	determine	VERB
iiclr-17569	331	29	by	by	ADP
iiclr-17569	331	30	comparing	compare	VERB
iiclr-17569	331	31	the	the	DET
iiclr-17569	331	32	current	current	ADJ
iiclr-17569	331	33	plan	plan	NOUN
iiclr-17569	331	34	liabilities	liability	NOUN
iiclr-17569	331	35	to	to	ADP
iiclr-17569	331	36	the	the	DET
iiclr-17569	331	37	value	value	NOUN
iiclr-17569	331	38	of	of	ADP
iiclr-17569	331	39	plan	plan	NOUN
iiclr-17569	331	40	assets	asset	NOUN
iiclr-17569	331	41	.	.	PUNCT
iiclr-17569	332	1	90	90	NUM
iiclr-17569	332	2	prior	prior	ADV
iiclr-17569	332	3	to	to	ADP
iiclr-17569	332	4	the	the	DET
iiclr-17569	332	5	enactment	enactment	NOUN
iiclr-17569	332	6	of	of	ADP
iiclr-17569	332	7	the	the	DET
iiclr-17569	332	8	pfea	pfea	NOUN
iiclr-17569	332	9	,	,	PUNCT
iiclr-17569	332	10	pension	pension	NOUN
iiclr-17569	332	11	liabilities	liability	NOUN
iiclr-17569	332	12	were	be	AUX
iiclr-17569	332	13	calculated	calculate	VERB
iiclr-17569	332	14	using	use	VERB
iiclr-17569	332	15	the	the	DET
iiclr-17569	332	16	30	30	NUM
iiclr-17569	332	17	-	-	PUNCT
iiclr-17569	332	18	year	year	NOUN
iiclr-17569	332	19	treasury	treasury	NOUN
iiclr-17569	332	20	bond	bond	NOUN
iiclr-17569	332	21	rate.91	rate.91	NOUN
iiclr-17569	332	22	this	this	PRON
iiclr-17569	332	23	created	create	VERB
iiclr-17569	332	24	a	a	DET
iiclr-17569	332	25	problem	problem	NOUN
iiclr-17569	332	26	because	because	SCONJ
iiclr-17569	332	27	the	the	DET
iiclr-17569	332	28	30	30	NUM
iiclr-17569	332	29	-	-	PUNCT
iiclr-17569	332	30	year	year	NOUN
iiclr-17569	332	31	treasury	treasury	NOUN
iiclr-17569	332	32	bond	bond	NOUN
iiclr-17569	332	33	rate	rate	NOUN
iiclr-17569	332	34	has	have	AUX
iiclr-17569	332	35	become	become	VERB
iiclr-17569	332	36	extraordinarily	extraordinarily	ADV
iiclr-17569	332	37	low	low	ADJ
iiclr-17569	332	38	compared	compare	VERB
iiclr-17569	332	39	with	with	ADP
iiclr-17569	332	40	other	other	ADJ
iiclr-17569	332	41	market	market	NOUN
iiclr-17569	332	42	interest	interest	NOUN
iiclr-17569	332	43	rates.92	rates.92	NOUN
iiclr-17569	332	44	to	to	PART
iiclr-17569	332	45	help	help	VERB
iiclr-17569	332	46	mitigate	mitigate	VERB
iiclr-17569	332	47	these	these	DET
iiclr-17569	332	48	effects	effect	NOUN
iiclr-17569	332	49	,	,	PUNCT
iiclr-17569	332	50	the	the	DET
iiclr-17569	332	51	pfea	pfea	NOUN
iiclr-17569	332	52	allowed	allow	VERB
iiclr-17569	332	53	plans	plan	NOUN
iiclr-17569	332	54	to	to	PART
iiclr-17569	332	55	calculate	calculate	VERB
iiclr-17569	332	56	pension	pension	NOUN
iiclr-17569	332	57	liabilities	liability	NOUN
iiclr-17569	332	58	using	use	VERB
iiclr-17569	332	59	a	a	DET
iiclr-17569	332	60	long	long	ADJ
iiclr-17569	332	61	-	-	PUNCT
iiclr-17569	332	62	term	term	NOUN
iiclr-17569	332	63	corporate	corporate	ADJ
iiclr-17569	332	64	bond	bond	NOUN
iiclr-17569	332	65	rate	rate	NOUN
iiclr-17569	332	66	for	for	ADP
iiclr-17569	332	67	the	the	DET
iiclr-17569	332	68	2004	2004	NUM
iiclr-17569	332	69	and	and	CCONJ
iiclr-17569	332	70	2005	2005	NUM
iiclr-17569	332	71	plan	plan	NOUN
iiclr-17569	332	72	years	year	NOUN
iiclr-17569	332	73	.	.	PUNCT
iiclr-17569	333	1	93	93	NUM
iiclr-17569	333	2	the	the	DET
iiclr-17569	333	3	long	long	ADJ
iiclr-17569	333	4	-	-	PUNCT
iiclr-17569	333	5	term	term	NOUN
iiclr-17569	333	6	corporate	corporate	ADJ
iiclr-17569	333	7	bond	bond	NOUN
iiclr-17569	333	8	rate	rate	NOUN
iiclr-17569	333	9	is	be	AUX
iiclr-17569	333	10	considerably	considerably	ADV
iiclr-17569	333	11	higher	high	ADJ
iiclr-17569	333	12	than	than	ADP
iiclr-17569	333	13	the	the	DET
iiclr-17569	333	14	30	30	NUM
iiclr-17569	333	15	-	-	PUNCT
iiclr-17569	333	16	year	year	NOUN
iiclr-17569	333	17	treasury	treasury	NOUN
iiclr-17569	333	18	bond	bond	NOUN
iiclr-17569	333	19	rate	rate	NOUN
iiclr-17569	333	20	,	,	PUNCT
iiclr-17569	333	21	so	so	SCONJ
iiclr-17569	333	22	it	it	PRON
iiclr-17569	333	23	reduces	reduce	VERB
iiclr-17569	333	24	the	the	DET
iiclr-17569	333	25	calculated	calculated	ADJ
iiclr-17569	333	26	current	current	ADJ
iiclr-17569	333	27	liability	liability	NOUN
iiclr-17569	333	28	.	.	PUNCT
iiclr-17569	334	1	94	94	NUM
iiclr-17569	334	2	in	in	ADP
iiclr-17569	334	3	turn	turn	NOUN
iiclr-17569	334	4	,	,	PUNCT
iiclr-17569	334	5	the	the	DET
iiclr-17569	334	6	contribution	contribution	NOUN
iiclr-17569	334	7	the	the	DET
iiclr-17569	334	8	employer	employer	NOUN
iiclr-17569	334	9	must	must	AUX
iiclr-17569	334	10	make	make	VERB
iiclr-17569	334	11	to	to	PART
iiclr-17569	334	12	meet	meet	VERB
iiclr-17569	334	13	its	its	PRON
iiclr-17569	334	14	minimum	minimum	ADJ
iiclr-17569	334	15	funding	funding	NOUN
iiclr-17569	334	16	requirement	requirement	NOUN
iiclr-17569	334	17	is	be	AUX
iiclr-17569	334	18	also	also	ADV
iiclr-17569	334	19	reduced.95	reduced.95	NOUN
iiclr-17569	334	20	finally	finally	ADV
iiclr-17569	334	21	,	,	PUNCT
iiclr-17569	334	22	the	the	DET
iiclr-17569	334	23	pfea	pfea	NOUN
iiclr-17569	334	24	also	also	ADV
iiclr-17569	334	25	assisted	assist	VERB
iiclr-17569	334	26	the	the	DET
iiclr-17569	334	27	struggling	struggle	VERB
iiclr-17569	334	28	airline	airline	NOUN
iiclr-17569	334	29	and	and	CCONJ
iiclr-17569	334	30	steel	steel	NOUN
iiclr-17569	334	31	industries	industry	NOUN
iiclr-17569	334	32	by	by	ADP
iiclr-17569	334	33	allowing	allow	VERB
iiclr-17569	334	34	some	some	DET
iiclr-17569	334	35	employers	employer	NOUN
iiclr-17569	334	36	to	to	PART
iiclr-17569	334	37	elect	elect	VERB
iiclr-17569	334	38	to	to	PART
iiclr-17569	334	39	use	use	VERB
iiclr-17569	334	40	alternate	alternate	ADJ
iiclr-17569	334	41	deficit	deficit	NOUN
iiclr-17569	334	42	reduction	reduction	NOUN
iiclr-17569	334	43	contributions	contribution	NOUN
iiclr-17569	334	44	.	.	PUNCT
iiclr-17569	335	1	the	the	DET
iiclr-17569	335	2	ppa	ppa	PROPN
iiclr-17569	335	3	2006	2006	NUM
iiclr-17569	335	4	,	,	PUNCT
iiclr-17569	335	5	called	call	VERB
iiclr-17569	335	6	the	the	DET
iiclr-17569	335	7	"	"	PUNCT
iiclr-17569	335	8	most	most	ADV
iiclr-17569	335	9	significant	significant	ADJ
iiclr-17569	335	10	pension	pension	NOUN
iiclr-17569	335	11	legislation	legislation	NOUN
iiclr-17569	335	12	since	since	SCONJ
iiclr-17569	335	13	...	...	PUNCT
iiclr-17569	335	14	erisa	erisa	NOUN
iiclr-17569	335	15	was	be	AUX
iiclr-17569	335	16	enacted	enact	VERB
iiclr-17569	335	17	in	in	ADP
iiclr-17569	335	18	1974	1974	NUM
iiclr-17569	335	19	,	,	PUNCT
iiclr-17569	335	20	"	"	PUNCT
iiclr-17569	335	21	was	be	AUX
iiclr-17569	335	22	principally	principally	ADV
iiclr-17569	335	23	written	write	VERB
iiclr-17569	335	24	to	to	PART
iiclr-17569	335	25	ensure	ensure	VERB
iiclr-17569	335	26	that	that	SCONJ
iiclr-17569	335	27	employer	employer	NOUN
iiclr-17569	335	28	sponsored	sponsor	VERB
iiclr-17569	335	29	defined	define	VERB
iiclr-17569	335	30	benefit	benefit	NOUN
iiclr-17569	335	31	plans	plan	NOUN
iiclr-17569	335	32	remained	remain	VERB
iiclr-17569	335	33	solvent.97	solvent.97	NOUN
iiclr-17569	335	34	one	one	NUM
iiclr-17569	335	35	of	of	ADP
iiclr-17569	335	36	the	the	DET
iiclr-17569	335	37	primary	primary	ADJ
iiclr-17569	335	38	objectives	objective	NOUN
iiclr-17569	335	39	of	of	ADP
iiclr-17569	335	40	the	the	DET
iiclr-17569	335	41	ppa	ppa	PROPN
iiclr-17569	335	42	2006	2006	NUM
iiclr-17569	335	43	was	be	AUX
iiclr-17569	335	44	to	to	PART
iiclr-17569	335	45	require	require	VERB
iiclr-17569	335	46	most	most	ADV
iiclr-17569	335	47	defined	define	VERB
iiclr-17569	335	48	benefit	benefit	NOUN
iiclr-17569	335	49	plans	plan	NOUN
iiclr-17569	335	50	to	to	PART
iiclr-17569	335	51	become	become	VERB
iiclr-17569	335	52	fully	fully	ADV
iiclr-17569	335	53	funded.98	funded.98	VERB
iiclr-17569	335	54	the	the	DET
iiclr-17569	335	55	ppa	ppa	PROPN
iiclr-17569	335	56	2006	2006	NUM
iiclr-17569	335	57	has	have	AUX
iiclr-17569	335	58	implemented	implement	VERB
iiclr-17569	335	59	new	new	ADJ
iiclr-17569	335	60	minimum	minimum	ADJ
iiclr-17569	335	61	required	require	VERB
iiclr-17569	335	62	contribution	contribution	NOUN
iiclr-17569	335	63	rules	rule	NOUN
iiclr-17569	335	64	,	,	PUNCT
iiclr-17569	335	65	requiring	require	VERB
iiclr-17569	335	66	most	most	ADJ
iiclr-17569	335	67	funds	fund	NOUN
iiclr-17569	335	68	to	to	PART
iiclr-17569	335	69	become	become	VERB
iiclr-17569	335	70	fully	fully	ADV
iiclr-17569	335	71	funded	fund	VERB
iiclr-17569	335	72	within	within	ADP
iiclr-17569	335	73	four	four	NUM
iiclr-17569	335	74	years,99	years,99	PROPN
iiclr-17569	335	75	although	although	SCONJ
iiclr-17569	335	76	the	the	DET
iiclr-17569	335	77	airline	airline	NOUN
iiclr-17569	335	78	industry	industry	NOUN
iiclr-17569	335	79	was	be	AUX
iiclr-17569	335	80	given	give	VERB
iiclr-17569	335	81	a	a	DET
iiclr-17569	335	82	longer	long	ADJ
iiclr-17569	335	83	period	period	NOUN
iiclr-17569	335	84	.	.	PUNCT
iiclr-17569	336	1	1	1	NUM
iiclr-17569	336	2	the	the	DET
iiclr-17569	336	3	ppa	ppa	PROPN
iiclr-17569	336	4	2006	2006	NUM
iiclr-17569	336	5	encourages	encourage	VERB
iiclr-17569	336	6	strong	strong	ADJ
iiclr-17569	336	7	pension	pension	NOUN
iiclr-17569	336	8	plans	plan	NOUN
iiclr-17569	336	9	through	through	ADP
iiclr-17569	336	10	both	both	DET
iiclr-17569	336	11	incentives	incentive	NOUN
iiclr-17569	336	12	88	88	NUM
iiclr-17569	336	13	.	.	PUNCT
iiclr-17569	337	1	cch	cch	PROPN
iiclr-17569	337	2	tax	tax	NOUN
iiclr-17569	337	3	briefing	briefing	PROPN
iiclr-17569	337	4	,	,	PUNCT
iiclr-17569	337	5	supra	supra	PROPN
iiclr-17569	337	6	note	note	PROPN
iiclr-17569	337	7	85	85	NUM
iiclr-17569	337	8	,	,	PUNCT
iiclr-17569	337	9	at	at	ADP
iiclr-17569	337	10	1	1	NUM
iiclr-17569	337	11	;	;	PUNCT
iiclr-17569	337	12	15	15	NUM
iiclr-17569	337	13	u.s.c	u.s.c	NOUN
iiclr-17569	337	14	.	.	PUNCT
iiclr-17569	338	1	§	§	PROPN
iiclr-17569	338	2	37b	37b	NOUN
iiclr-17569	338	3	(	(	PUNCT
iiclr-17569	338	4	2004	2004	NUM
iiclr-17569	338	5	)	)	PUNCT
iiclr-17569	338	6	.	.	PUNCT
iiclr-17569	339	1	89	89	NUM
iiclr-17569	339	2	.	.	PUNCT
iiclr-17569	340	1	internal	internal	ADJ
iiclr-17569	340	2	revenue	revenue	NOUN
iiclr-17569	340	3	service	service	NOUN
iiclr-17569	340	4	,	,	PUNCT
iiclr-17569	340	5	pension	pension	NOUN
iiclr-17569	340	6	funding	funding	NOUN
iiclr-17569	340	7	equity	equity	PROPN
iiclr-17569	340	8	act	act	NOUN
iiclr-17569	340	9	of	of	ADP
iiclr-17569	340	10	2004	2004	NUM
iiclr-17569	340	11	,	,	PUNCT
iiclr-17569	340	12	http://www.irs.gov/retirementlarticle/0,,id=129503,00.htnl	http://www.irs.gov/retirementlarticle/0,,id=129503,00.htnl	PROPN
iiclr-17569	340	13	(	(	PUNCT
iiclr-17569	340	14	last	last	ADV
iiclr-17569	340	15	visited	visit	VERB
iiclr-17569	340	16	on	on	ADP
iiclr-17569	340	17	jan	jan	PROPN
iiclr-17569	340	18	.	.	PROPN
iiclr-17569	340	19	20	20	NUM
iiclr-17569	340	20	,	,	PUNCT
iiclr-17569	340	21	2008	2008	NUM
iiclr-17569	340	22	)	)	PUNCT
iiclr-17569	340	23	.	.	PUNCT
iiclr-17569	341	1	90	90	NUM
iiclr-17569	341	2	.	.	PUNCT
iiclr-17569	342	1	i	i	PRON
iiclr-17569	342	2	d.	d.	PROPN
iiclr-17569	342	3	contributions	contribution	NOUN
iiclr-17569	342	4	based	base	VERB
iiclr-17569	342	5	on	on	ADP
iiclr-17569	342	6	this	this	DET
iiclr-17569	342	7	calculation	calculation	NOUN
iiclr-17569	342	8	are	be	AUX
iiclr-17569	342	9	called	call	VERB
iiclr-17569	342	10	deficit	deficit	NOUN
iiclr-17569	342	11	reduction	reduction	NOUN
iiclr-17569	342	12	contributions	contribution	NOUN
iiclr-17569	342	13	,	,	PUNCT
iiclr-17569	342	14	as	as	SCONJ
iiclr-17569	342	15	they	they	PRON
iiclr-17569	342	16	are	be	AUX
iiclr-17569	342	17	designed	design	VERB
iiclr-17569	342	18	to	to	PART
iiclr-17569	342	19	help	help	VERB
iiclr-17569	342	20	reduce	reduce	VERB
iiclr-17569	342	21	the	the	DET
iiclr-17569	342	22	pension	pension	NOUN
iiclr-17569	342	23	plan	plan	NOUN
iiclr-17569	342	24	's	's	PART
iiclr-17569	342	25	deficit	deficit	NOUN
iiclr-17569	342	26	.	.	PUNCT
iiclr-17569	343	1	i	i	PRON
iiclr-17569	343	2	d.	d.	PROPN
iiclr-17569	343	3	91	91	NUM
iiclr-17569	343	4	.	.	PUNCT
iiclr-17569	344	1	kristof	kristof	PROPN
iiclr-17569	344	2	,	,	PUNCT
iiclr-17569	344	3	supra	supra	PROPN
iiclr-17569	344	4	note	note	PROPN
iiclr-17569	344	5	84	84	NUM
iiclr-17569	344	6	.	.	PUNCT
iiclr-17569	345	1	a	a	DET
iiclr-17569	345	2	notice	notice	NOUN
iiclr-17569	345	3	specifying	specify	VERB
iiclr-17569	345	4	the	the	DET
iiclr-17569	345	5	prior	prior	ADJ
iiclr-17569	345	6	month	month	NOUN
iiclr-17569	345	7	's	's	PART
iiclr-17569	345	8	30	30	NUM
iiclr-17569	345	9	-	-	PUNCT
iiclr-17569	345	10	year	year	NOUN
iiclr-17569	345	11	treasury	treasury	NOUN
iiclr-17569	345	12	rate	rate	NOUN
iiclr-17569	345	13	is	be	AUX
iiclr-17569	345	14	published	publish	VERB
iiclr-17569	345	15	in	in	ADP
iiclr-17569	345	16	the	the	DET
iiclr-17569	345	17	internal	internal	ADJ
iiclr-17569	345	18	revenue	revenue	NOUN
iiclr-17569	345	19	bulletin	bulletin	NOUN
iiclr-17569	345	20	each	each	DET
iiclr-17569	345	21	month	month	NOUN
iiclr-17569	345	22	.	.	PUNCT
iiclr-17569	346	1	internal	internal	ADJ
iiclr-17569	346	2	revenue	revenue	NOUN
iiclr-17569	346	3	service	service	NOUN
iiclr-17569	346	4	,	,	PUNCT
iiclr-17569	346	5	supra	supra	PROPN
iiclr-17569	346	6	note	note	PROPN
iiclr-17569	346	7	89	89	NUM
iiclr-17569	346	8	,	,	PUNCT
iiclr-17569	346	9	at	at	ADP
iiclr-17569	346	10	n.	n.	NOUN
iiclr-17569	346	11	1	1	NUM
iiclr-17569	346	12	.	.	X
iiclr-17569	346	13	92	92	NUM
iiclr-17569	346	14	.	.	PUNCT
iiclr-17569	347	1	internal	internal	ADJ
iiclr-17569	347	2	revenue	revenue	NOUN
iiclr-17569	347	3	service	service	NOUN
iiclr-17569	347	4	,	,	PUNCT
iiclr-17569	347	5	supra	supra	PROPN
iiclr-17569	347	6	note	note	PROPN
iiclr-17569	347	7	89	89	NUM
iiclr-17569	347	8	.	.	PUNCT
iiclr-17569	347	9	93	93	NUM
iiclr-17569	347	10	.	.	PUNCT
iiclr-17569	348	1	i	i	PRON
iiclr-17569	348	2	d.	d.	PROPN
iiclr-17569	348	3	94	94	NUM
iiclr-17569	348	4	.	.	PUNCT
iiclr-17569	349	1	i	i	PRON
iiclr-17569	349	2	d.	d.	PROPN
iiclr-17569	349	3	95	95	NUM
iiclr-17569	349	4	.	.	PUNCT
iiclr-17569	350	1	i	i	PRON
iiclr-17569	350	2	d.	d.	PROPN
iiclr-17569	350	3	this	this	PRON
iiclr-17569	350	4	can	can	AUX
iiclr-17569	350	5	reduce	reduce	VERB
iiclr-17569	350	6	the	the	DET
iiclr-17569	350	7	deficit	deficit	NOUN
iiclr-17569	350	8	reduction	reduction	NOUN
iiclr-17569	350	9	contribution	contribution	NOUN
iiclr-17569	350	10	to	to	ADP
iiclr-17569	350	11	zero	zero	NUM
iiclr-17569	350	12	for	for	ADP
iiclr-17569	350	13	some	some	DET
iiclr-17569	350	14	plans	plan	NOUN
iiclr-17569	350	15	,	,	PUNCT
iiclr-17569	350	16	which	which	PRON
iiclr-17569	350	17	means	mean	VERB
iiclr-17569	350	18	the	the	DET
iiclr-17569	350	19	employer	employer	NOUN
iiclr-17569	350	20	must	must	AUX
iiclr-17569	350	21	only	only	ADV
iiclr-17569	350	22	contribute	contribute	VERB
iiclr-17569	350	23	enough	enough	ADV
iiclr-17569	350	24	to	to	PART
iiclr-17569	350	25	fund	fund	VERB
iiclr-17569	350	26	its	its	PRON
iiclr-17569	350	27	current	current	ADJ
iiclr-17569	350	28	liabilities	liability	NOUN
iiclr-17569	350	29	.	.	PUNCT
iiclr-17569	351	1	i	i	PRON
iiclr-17569	351	2	d.	d.	PROPN
iiclr-17569	351	3	96	96	NUM
iiclr-17569	351	4	.	.	PUNCT
iiclr-17569	352	1	i	i	PRON
iiclr-17569	352	2	d.	d.	VERB
iiclr-17569	352	3	the	the	DET
iiclr-17569	352	4	alternate	alternate	ADJ
iiclr-17569	352	5	deficit	deficit	NOUN
iiclr-17569	352	6	reduction	reduction	NOUN
iiclr-17569	352	7	contribution	contribution	NOUN
iiclr-17569	352	8	allowed	allow	VERB
iiclr-17569	352	9	the	the	DET
iiclr-17569	352	10	employers	employer	NOUN
iiclr-17569	352	11	to	to	PART
iiclr-17569	352	12	contribute	contribute	VERB
iiclr-17569	352	13	only	only	ADV
iiclr-17569	352	14	20	20	NUM
iiclr-17569	352	15	%	%	NOUN
iiclr-17569	352	16	of	of	ADP
iiclr-17569	352	17	their	their	PRON
iiclr-17569	352	18	deficit	deficit	NOUN
iiclr-17569	352	19	reduction	reduction	NOUN
iiclr-17569	352	20	contribution	contribution	NOUN
iiclr-17569	352	21	.	.	PUNCT
iiclr-17569	353	1	i	i	PRON
iiclr-17569	353	2	d.	d.	PROPN
iiclr-17569	353	3	97	97	NUM
iiclr-17569	353	4	.	.	PUNCT
iiclr-17569	354	1	president	president	PROPN
iiclr-17569	354	2	signs	sign	VERB
iiclr-17569	354	3	landmark	landmark	ADJ
iiclr-17569	354	4	pension	pension	NOUN
iiclr-17569	354	5	reform	reform	NOUN
iiclr-17569	354	6	law	law	NOUN
iiclr-17569	354	7	,	,	PUNCT
iiclr-17569	354	8	kan	kan	PROPN
iiclr-17569	354	9	.	.	PROPN
iiclr-17569	354	10	employment	employment	PROPN
iiclr-17569	354	11	law	law	NOUN
iiclr-17569	354	12	letter	letter	NOUN
iiclr-17569	354	13	(	(	PUNCT
iiclr-17569	354	14	foulston	foulston	PROPN
iiclr-17569	354	15	siefkin	siefkin	PROPN
iiclr-17569	354	16	llp	llp	PROPN
iiclr-17569	354	17	)	)	PUNCT
iiclr-17569	354	18	,	,	PUNCT
iiclr-17569	354	19	oct	oct	PROPN
iiclr-17569	354	20	.	.	PROPN
iiclr-17569	354	21	2006	2006	NUM
iiclr-17569	355	1	[	[	X
iiclr-17569	355	2	hereinafter	hereinafter	NOUN
iiclr-17569	355	3	employment	employment	NOUN
iiclr-17569	355	4	law	law	NOUN
iiclr-17569	355	5	letrer	letrer	NOUN
iiclr-17569	355	6	]	]	PUNCT
iiclr-17569	355	7	.	.	PUNCT
iiclr-17569	356	1	98	98	NUM
iiclr-17569	356	2	.	.	PUNCT
iiclr-17569	357	1	i	i	PRON
iiclr-17569	357	2	d.	d.	PROPN
iiclr-17569	357	3	99	99	NUM
iiclr-17569	357	4	.	.	PUNCT
iiclr-17569	358	1	i	i	PRON
iiclr-17569	358	2	d.	d.	PROPN
iiclr-17569	358	3	100	100	NUM
iiclr-17569	358	4	.	.	PUNCT
iiclr-17569	359	1	u.s	u.s	PROPN
iiclr-17569	359	2	.	.	PROPN
iiclr-17569	359	3	senate	senate	PROPN
iiclr-17569	359	4	republican	republican	PROPN
iiclr-17569	359	5	policy	policy	NOUN
iiclr-17569	359	6	comm	comm	NOUN
iiclr-17569	359	7	.	.	PUNCT
iiclr-17569	359	8	,	,	PUNCT
iiclr-17569	359	9	h.r	h.r	PROPN
iiclr-17569	359	10	.	.	PROPN
iiclr-17569	359	11	4pension	4pension	NUM
iiclr-17569	359	12	protection	protection	NOUN
iiclr-17569	359	13	actof2006	actof2006	PROPN
iiclr-17569	359	14	,	,	PUNCT
iiclr-17569	359	15	s.	s.	PROPN
iiclr-17569	359	16	doc	doc	PROPN
iiclr-17569	359	17	.	.	PUNCT
iiclr-17569	360	1	no	no	INTJ
iiclr-17569	360	2	.	.	NOUN
iiclr-17569	361	1	53	53	NUM
iiclr-17569	361	2	,	,	PUNCT
iiclr-17569	361	3	at	at	ADP
iiclr-17569	361	4	10	10	NUM
iiclr-17569	361	5	(	(	PUNCT
iiclr-17569	361	6	2006	2006	NUM
iiclr-17569	361	7	)	)	PUNCT
iiclr-17569	361	8	.	.	PUNCT
iiclr-17569	362	1	airlines	airline	NOUN
iiclr-17569	362	2	are	be	AUX
iiclr-17569	362	3	given	give	VERB
iiclr-17569	362	4	additional	additional	ADJ
iiclr-17569	362	5	years	year	NOUN
iiclr-17569	362	6	based	base	VERB
iiclr-17569	362	7	on	on	ADP
iiclr-17569	362	8	the	the	DET
iiclr-17569	362	9	status	status	NOUN
iiclr-17569	362	10	of	of	ADP
iiclr-17569	362	11	their	their	PRON
iiclr-17569	362	12	pension	pension	NOUN
iiclr-17569	362	13	plan	plan	NOUN
iiclr-17569	362	14	.	.	PUNCT
iiclr-17569	363	1	i	i	PRON
iiclr-17569	363	2	d.	d.	PROPN
iiclr-17569	363	3	if	if	SCONJ
iiclr-17569	363	4	no	no	DET
iiclr-17569	363	5	future	future	ADJ
iiclr-17569	363	6	benefits	benefit	NOUN
iiclr-17569	363	7	are	be	AUX
iiclr-17569	363	8	accruing	accrue	VERB
iiclr-17569	363	9	,	,	PUNCT
iiclr-17569	363	10	then	then	ADV
iiclr-17569	363	11	the	the	DET
iiclr-17569	363	12	employer	employer	NOUN
iiclr-17569	363	13	has	have	VERB
iiclr-17569	363	14	an	an	DET
iiclr-17569	363	15	additional	additional	ADJ
iiclr-17569	363	16	ten	ten	NUM
iiclr-17569	363	17	years	year	NOUN
iiclr-17569	363	18	to	to	PART
iiclr-17569	363	19	fully	fully	ADV
iiclr-17569	363	20	fund	fund	VERB
iiclr-17569	363	21	the	the	DET
iiclr-17569	363	22	plan	plan	NOUN
iiclr-17569	363	23	.	.	PUNCT
iiclr-17569	364	1	i	i	PRON
iiclr-17569	364	2	d.	d.	PROPN
iiclr-17569	364	3	if	if	SCONJ
iiclr-17569	364	4	future	future	ADJ
iiclr-17569	364	5	benefits	benefit	NOUN
iiclr-17569	364	6	are	be	AUX
iiclr-17569	364	7	still	still	ADV
iiclr-17569	364	8	accruing	accrue	VERB
iiclr-17569	364	9	,	,	PUNCT
iiclr-17569	364	10	the	the	DET
iiclr-17569	364	11	airline	airline	NOUN
iiclr-17569	364	12	has	have	VERB
iiclr-17569	364	13	three	three	NUM
iiclr-17569	364	14	extra	extra	ADJ
iiclr-17569	364	15	years	year	NOUN
iiclr-17569	364	16	to	to	PART
iiclr-17569	364	17	fund	fund	VERB
iiclr-17569	364	18	the	the	DET
iiclr-17569	364	19	plan	plan	NOUN
iiclr-17569	364	20	,	,	PUNCT
iiclr-17569	364	21	but	but	CCONJ
iiclr-17569	364	22	they	they	PRON
iiclr-17569	364	23	must	must	AUX
iiclr-17569	364	24	follow	follow	VERB
iiclr-17569	364	25	the	the	DET
iiclr-17569	364	26	other	other	ADJ
iiclr-17569	364	27	funding	funding	NOUN
iiclr-17569	364	28	rules	rule	NOUN
iiclr-17569	364	29	as	as	ADV
iiclr-17569	364	30	well	well	ADV
iiclr-17569	364	31	.	.	PUNCT
iiclr-17569	365	1	i	i	PRON
iiclr-17569	365	2	d.	d.	PROPN
iiclr-17569	365	3	2008	2008	NUM
iiclr-17569	365	4	]	]	PUNCT
iiclr-17569	366	1	ind	ind	NOUN
iiclr-17569	366	2	.	.	PUNCT
iiclr-17569	367	1	int'l	int'l	PROPN
iiclr-17569	367	2	&	&	CCONJ
iiclr-17569	367	3	comp	comp	PROPN
iiclr-17569	367	4	.	.	PUNCT
iiclr-17569	368	1	l.	l.	PROPN
iiclr-17569	368	2	rev	rev	PROPN
iiclr-17569	368	3	.	.	PROPN
iiclr-17569	368	4	and	and	CCONJ
iiclr-17569	368	5	penalties	penalty	NOUN
iiclr-17569	368	6	.	.	PUNCT
iiclr-17569	368	7	'	'	PUNCT
iiclr-17569	368	8	0	0	NUM
iiclr-17569	368	9	'	'	PART
iiclr-17569	368	10	incentives	incentive	NOUN
iiclr-17569	368	11	include	include	VERB
iiclr-17569	368	12	a	a	DET
iiclr-17569	368	13	tax	tax	NOUN
iiclr-17569	368	14	deduction	deduction	NOUN
iiclr-17569	368	15	for	for	ADP
iiclr-17569	368	16	the	the	DET
iiclr-17569	368	17	employer	employer	NOUN
iiclr-17569	368	18	in	in	ADP
iiclr-17569	368	19	the	the	DET
iiclr-17569	368	20	amount	amount	NOUN
iiclr-17569	368	21	that	that	PRON
iiclr-17569	368	22	it	it	PRON
iiclr-17569	368	23	costs	cost	VERB
iiclr-17569	368	24	to	to	PART
iiclr-17569	368	25	fully	fully	ADV
iiclr-17569	368	26	fund	fund	VERB
iiclr-17569	368	27	an	an	DET
iiclr-17569	368	28	underfunded	underfunded	ADJ
iiclr-17569	368	29	plan	plan	NOUN
iiclr-17569	368	30	and	and	CCONJ
iiclr-17569	368	31	a	a	DET
iiclr-17569	368	32	provision	provision	NOUN
iiclr-17569	368	33	allowing	allow	VERB
iiclr-17569	368	34	employers	employer	NOUN
iiclr-17569	368	35	to	to	PART
iiclr-17569	368	36	make	make	VERB
iiclr-17569	368	37	contributions	contribution	NOUN
iiclr-17569	368	38	in	in	ADP
iiclr-17569	368	39	excess	excess	NOUN
iiclr-17569	368	40	of	of	ADP
iiclr-17569	368	41	the	the	DET
iiclr-17569	368	42	amount	amount	NOUN
iiclr-17569	368	43	required	require	VERB
iiclr-17569	368	44	for	for	ADP
iiclr-17569	368	45	plans	plan	NOUN
iiclr-17569	368	46	to	to	PART
iiclr-17569	368	47	be	be	AUX
iiclr-17569	368	48	fully	fully	ADV
iiclr-17569	368	49	funded	fund	VERB
iiclr-17569	368	50	.	.	PUNCT
iiclr-17569	369	1	10	10	NUM
iiclr-17569	369	2	2	2	NUM
iiclr-17569	369	3	allowing	allow	VERB
iiclr-17569	369	4	employers	employer	NOUN
iiclr-17569	369	5	to	to	PART
iiclr-17569	369	6	contribute	contribute	VERB
iiclr-17569	369	7	extra	extra	ADJ
iiclr-17569	369	8	money	money	NOUN
iiclr-17569	369	9	to	to	ADP
iiclr-17569	369	10	the	the	DET
iiclr-17569	369	11	pension	pension	NOUN
iiclr-17569	369	12	plan	plan	NOUN
iiclr-17569	369	13	during	during	ADP
iiclr-17569	369	14	flourishing	flourish	VERB
iiclr-17569	369	15	years	year	NOUN
iiclr-17569	369	16	can	can	AUX
iiclr-17569	369	17	help	help	VERB
iiclr-17569	369	18	keep	keep	VERB
iiclr-17569	369	19	the	the	DET
iiclr-17569	369	20	plan	plan	NOUN
iiclr-17569	369	21	fully	fully	ADV
iiclr-17569	369	22	funded	fund	VERB
iiclr-17569	369	23	,	,	PUNCT
iiclr-17569	369	24	even	even	ADV
iiclr-17569	369	25	if	if	SCONJ
iiclr-17569	369	26	the	the	DET
iiclr-17569	369	27	employer	employer	NOUN
iiclr-17569	369	28	struggles	struggle	VERB
iiclr-17569	369	29	to	to	PART
iiclr-17569	369	30	fund	fund	VERB
iiclr-17569	369	31	the	the	DET
iiclr-17569	369	32	plan	plan	NOUN
iiclr-17569	369	33	at	at	ADP
iiclr-17569	369	34	a	a	DET
iiclr-17569	369	35	future	future	ADJ
iiclr-17569	369	36	date	date	NOUN
iiclr-17569	369	37	.	.	PUNCT
iiclr-17569	370	1	0	0	NUM
iiclr-17569	370	2	3	3	NUM
iiclr-17569	370	3	the	the	DET
iiclr-17569	370	4	use	use	NOUN
iiclr-17569	370	5	of	of	ADP
iiclr-17569	370	6	longterm	longterm	ADJ
iiclr-17569	370	7	corporate	corporate	ADJ
iiclr-17569	370	8	bond	bond	NOUN
iiclr-17569	370	9	rates	rate	NOUN
iiclr-17569	370	10	as	as	SCONJ
iiclr-17569	370	11	set	set	VERB
iiclr-17569	370	12	out	out	ADP
iiclr-17569	370	13	in	in	ADP
iiclr-17569	370	14	the	the	DET
iiclr-17569	370	15	pfea	pfea	NOUN
iiclr-17569	370	16	has	have	AUX
iiclr-17569	370	17	also	also	ADV
iiclr-17569	370	18	been	be	AUX
iiclr-17569	370	19	extended	extend	VERB
iiclr-17569	370	20	for	for	ADP
iiclr-17569	370	21	plan	plan	NOUN
iiclr-17569	370	22	years	year	NOUN
iiclr-17569	370	23	2006	2006	NUM
iiclr-17569	370	24	and	and	CCONJ
iiclr-17569	370	25	2007	2007	NUM
iiclr-17569	370	26	to	to	PART
iiclr-17569	370	27	give	give	VERB
iiclr-17569	370	28	plans	plan	NOUN
iiclr-17569	370	29	more	more	ADJ
iiclr-17569	370	30	flexibility	flexibility	NOUN
iiclr-17569	370	31	in	in	ADP
iiclr-17569	370	32	attaining	attain	VERB
iiclr-17569	370	33	fully	fully	ADV
iiclr-17569	370	34	funded	funded	ADJ
iiclr-17569	370	35	status	status	NOUN
iiclr-17569	370	36	.	.	PUNCT
iiclr-17569	370	37	'	'	PUNCT
iiclr-17569	371	1	04	04	NUM
iiclr-17569	372	1	the	the	DET
iiclr-17569	372	2	ppa	ppa	PROPN
iiclr-17569	372	3	2006	2006	NUM
iiclr-17569	372	4	also	also	ADV
iiclr-17569	372	5	amended	amend	VERB
iiclr-17569	372	6	several	several	ADJ
iiclr-17569	372	7	pbgc	pbgc	NOUN
iiclr-17569	372	8	rules	rule	NOUN
iiclr-17569	372	9	.	.	PUNCT
iiclr-17569	372	10	'	'	PUNCT
iiclr-17569	373	1	05	05	NUM
iiclr-17569	373	2	since	since	SCONJ
iiclr-17569	373	3	the	the	DET
iiclr-17569	373	4	drajust	drajust	NOUN
iiclr-17569	373	5	increased	increase	VERB
iiclr-17569	373	6	the	the	DET
iiclr-17569	373	7	flat	flat	ADJ
iiclr-17569	373	8	rate	rate	NOUN
iiclr-17569	373	9	premiums	premium	NOUN
iiclr-17569	373	10	,	,	PUNCT
iiclr-17569	373	11	no	no	DET
iiclr-17569	373	12	changes	change	NOUN
iiclr-17569	373	13	were	be	AUX
iiclr-17569	373	14	made	make	VERB
iiclr-17569	373	15	to	to	ADP
iiclr-17569	373	16	the	the	DET
iiclr-17569	373	17	rates	rate	NOUN
iiclr-17569	373	18	.	.	PUNCT
iiclr-17569	374	1	0	0	NUM
iiclr-17569	374	2	6	6	NUM
iiclr-17569	374	3	however	however	ADV
iiclr-17569	374	4	,	,	PUNCT
iiclr-17569	374	5	since	since	SCONJ
iiclr-17569	374	6	pension	pension	NOUN
iiclr-17569	374	7	plans	plan	NOUN
iiclr-17569	374	8	are	be	AUX
iiclr-17569	374	9	now	now	ADV
iiclr-17569	374	10	required	require	VERB
iiclr-17569	374	11	to	to	PART
iiclr-17569	374	12	be	be	AUX
iiclr-17569	374	13	100	100	NUM
iiclr-17569	374	14	%	%	NOUN
iiclr-17569	374	15	fully	fully	ADV
iiclr-17569	374	16	funded	fund	VERB
iiclr-17569	374	17	,	,	PUNCT
iiclr-17569	374	18	all	all	DET
iiclr-17569	374	19	underfunded	underfunded	ADJ
iiclr-17569	374	20	plans	plan	NOUN
iiclr-17569	374	21	are	be	AUX
iiclr-17569	374	22	now	now	ADV
iiclr-17569	374	23	required	require	VERB
iiclr-17569	374	24	to	to	PART
iiclr-17569	374	25	pay	pay	VERB
iiclr-17569	374	26	the	the	DET
iiclr-17569	374	27	variable	variable	ADJ
iiclr-17569	374	28	rate	rate	NOUN
iiclr-17569	374	29	premium.1	premium.1	PROPN
iiclr-17569	374	30	°	°	ADV
iiclr-17569	374	31	7	7	NUM
iiclr-17569	374	32	finally	finally	ADV
iiclr-17569	374	33	,	,	PUNCT
iiclr-17569	374	34	all	all	DET
iiclr-17569	374	35	employers	employer	NOUN
iiclr-17569	374	36	who	who	PRON
iiclr-17569	374	37	terminate	terminate	VERB
iiclr-17569	374	38	their	their	PRON
iiclr-17569	374	39	pension	pension	NOUN
iiclr-17569	374	40	plans	plan	NOUN
iiclr-17569	374	41	and	and	CCONJ
iiclr-17569	374	42	transfer	transfer	VERB
iiclr-17569	374	43	any	any	DET
iiclr-17569	374	44	liabilities	liability	NOUN
iiclr-17569	374	45	to	to	ADP
iiclr-17569	374	46	the	the	DET
iiclr-17569	374	47	pbgc	pbgc	PROPN
iiclr-17569	374	48	must	must	AUX
iiclr-17569	374	49	pay	pay	VERB
iiclr-17569	374	50	$	$	SYM
iiclr-17569	374	51	1,250	1,250	NUM
iiclr-17569	374	52	per	per	ADP
iiclr-17569	374	53	participant	participant	NOUN
iiclr-17569	374	54	per	per	ADP
iiclr-17569	374	55	year	year	NOUN
iiclr-17569	374	56	for	for	ADP
iiclr-17569	374	57	three	three	NUM
iiclr-17569	374	58	years	year	NOUN
iiclr-17569	374	59	after	after	ADP
iiclr-17569	374	60	plan	plan	NOUN
iiclr-17569	374	61	termination	termination	NOUN
iiclr-17569	374	62	.	.	PUNCT
iiclr-17569	375	1	10	10	NUM
iiclr-17569	375	2	b.	b.	PROPN
iiclr-17569	375	3	brief	brief	ADJ
iiclr-17569	375	4	history	history	NOUN
iiclr-17569	375	5	of	of	ADP
iiclr-17569	375	6	pensions	pension	NOUN
iiclr-17569	375	7	in	in	ADP
iiclr-17569	375	8	the	the	DET
iiclr-17569	375	9	united	united	PROPN
iiclr-17569	375	10	kingdom	kingdom	PROPN
iiclr-17569	375	11	the	the	DET
iiclr-17569	375	12	first	first	ADJ
iiclr-17569	375	13	occupational	occupational	ADJ
iiclr-17569	375	14	pensions	pension	NOUN
iiclr-17569	375	15	schemes	scheme	NOUN
iiclr-17569	375	16	in	in	ADP
iiclr-17569	375	17	the	the	DET
iiclr-17569	375	18	united	united	PROPN
iiclr-17569	375	19	kingdom	kingdom	PROPN
iiclr-17569	375	20	date	date	NOUN
iiclr-17569	375	21	back	back	ADV
iiclr-17569	375	22	to	to	ADP
iiclr-17569	375	23	the	the	DET
iiclr-17569	375	24	15th	15th	ADJ
iiclr-17569	375	25	century	century	NOUN
iiclr-17569	375	26	,	,	PUNCT
iiclr-17569	375	27	with	with	ADP
iiclr-17569	375	28	modem	modem	NOUN
iiclr-17569	375	29	forms	form	NOUN
iiclr-17569	375	30	emerging	emerge	VERB
iiclr-17569	375	31	in	in	ADP
iiclr-17569	375	32	the	the	DET
iiclr-17569	375	33	17th	17th	ADJ
iiclr-17569	375	34	century	century	NOUN
iiclr-17569	375	35	.	.	PUNCT
iiclr-17569	376	1	109	109	NUM
iiclr-17569	376	2	about	about	ADV
iiclr-17569	376	3	one	one	NUM
iiclr-17569	376	4	million	million	NUM
iiclr-17569	376	5	people	people	NOUN
iiclr-17569	376	6	were	be	AUX
iiclr-17569	376	7	covered	cover	VERB
iiclr-17569	376	8	by	by	ADP
iiclr-17569	376	9	occupational	occupational	ADJ
iiclr-17569	376	10	schemes	scheme	NOUN
iiclr-17569	376	11	by	by	ADP
iiclr-17569	376	12	1900	1900	NUM
iiclr-17569	376	13	,	,	PUNCT
iiclr-17569	376	14	though	though	SCONJ
iiclr-17569	376	15	the	the	DET
iiclr-17569	376	16	pensions	pension	NOUN
iiclr-17569	376	17	were	be	AUX
iiclr-17569	376	18	still	still	ADV
iiclr-17569	376	19	considered	consider	VERB
iiclr-17569	376	20	to	to	PART
iiclr-17569	376	21	be	be	AUX
iiclr-17569	376	22	gratuitous	gratuitous	ADJ
iiclr-17569	376	23	provisions	provision	NOUN
iiclr-17569	376	24	,	,	PUNCT
iiclr-17569	376	25	rather	rather	ADV
iiclr-17569	376	26	101	101	NUM
iiclr-17569	376	27	.	.	PUNCT
iiclr-17569	376	28	employment	employment	NOUN
iiclr-17569	376	29	law	law	NOUN
iiclr-17569	376	30	letrer	letrer	NOUN
iiclr-17569	376	31	,	,	PUNCT
iiclr-17569	376	32	supra	supra	PROPN
iiclr-17569	376	33	note	note	NOUN
iiclr-17569	376	34	97	97	NUM
iiclr-17569	376	35	.	.	NOUN
iiclr-17569	377	1	102	102	NUM
iiclr-17569	377	2	.	.	PUNCT
iiclr-17569	378	1	i	i	PRON
iiclr-17569	378	2	d.	d.	PROPN
iiclr-17569	378	3	103	103	NUM
iiclr-17569	378	4	.	.	PUNCT
iiclr-17569	379	1	i	i	PRON
iiclr-17569	379	2	d.	d.	PROPN
iiclr-17569	379	3	104	104	NUM
iiclr-17569	379	4	.	.	PUNCT
iiclr-17569	380	1	pension	pension	NOUN
iiclr-17569	380	2	protection	protection	PROPN
iiclr-17569	380	3	act	act	NOUN
iiclr-17569	380	4	of	of	ADP
iiclr-17569	380	5	2006	2006	NUM
iiclr-17569	380	6	,	,	PUNCT
iiclr-17569	380	7	pub	pub	NOUN
iiclr-17569	380	8	.	.	PUNCT
iiclr-17569	381	1	l.	l.	PROPN
iiclr-17569	381	2	no	no	INTJ
iiclr-17569	381	3	.	.	PROPN
iiclr-17569	382	1	109	109	NUM
iiclr-17569	382	2	-	-	SYM
iiclr-17569	382	3	280	280	NUM
iiclr-17569	382	4	,	,	PUNCT
iiclr-17569	382	5	§	§	PROPN
iiclr-17569	382	6	§	§	PROPN
iiclr-17569	382	7	302	302	NUM
iiclr-17569	382	8	-	-	SYM
iiclr-17569	382	9	03	03	NUM
iiclr-17569	382	10	(	(	PUNCT
iiclr-17569	382	11	2006	2006	NUM
iiclr-17569	382	12	)	)	PUNCT
iiclr-17569	382	13	(	(	PUNCT
iiclr-17569	382	14	codified	codify	VERB
iiclr-17569	382	15	as	as	ADP
iiclr-17569	382	16	amendment	amendment	NOUN
iiclr-17569	382	17	to	to	ADP
iiclr-17569	382	18	29	29	NUM
iiclr-17569	382	19	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	382	20	.	.	PUNCT
iiclr-17569	383	1	§	§	PROPN
iiclr-17569	383	2	1055	1055	NUM
iiclr-17569	383	3	;	;	PUNCT
iiclr-17569	383	4	26	26	NUM
iiclr-17569	383	5	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	383	6	.	.	PUNCT
iiclr-17569	384	1	§	§	PROPN
iiclr-17569	384	2	§	§	PROPN
iiclr-17569	384	3	417,415	417,415	NUM
iiclr-17569	384	4	(	(	PUNCT
iiclr-17569	384	5	2007	2007	NUM
iiclr-17569	384	6	)	)	PUNCT
iiclr-17569	384	7	)	)	PUNCT
iiclr-17569	384	8	;	;	PUNCT
iiclr-17569	384	9	tripodi	tripodi	PROPN
iiclr-17569	384	10	&	&	CCONJ
iiclr-17569	384	11	bloom	bloom	PROPN
iiclr-17569	384	12	,	,	PUNCT
iiclr-17569	384	13	supra	supra	PROPN
iiclr-17569	384	14	note	note	PROPN
iiclr-17569	384	15	65	65	NUM
iiclr-17569	384	16	,	,	PUNCT
iiclr-17569	384	17	at	at	ADP
iiclr-17569	384	18	2	2	NUM
iiclr-17569	384	19	.	.	PUNCT
iiclr-17569	385	1	for	for	ADP
iiclr-17569	385	2	plan	plan	NOUN
iiclr-17569	385	3	years	year	NOUN
iiclr-17569	385	4	after	after	ADP
iiclr-17569	385	5	2007	2007	NUM
iiclr-17569	385	6	,	,	PUNCT
iiclr-17569	385	7	employers	employer	NOUN
iiclr-17569	385	8	will	will	AUX
iiclr-17569	385	9	have	have	VERB
iiclr-17569	385	10	the	the	DET
iiclr-17569	385	11	option	option	NOUN
iiclr-17569	385	12	to	to	ADP
iiclr-17569	385	13	either	either	CCONJ
iiclr-17569	385	14	phase	phase	NOUN
iiclr-17569	385	15	in	in	ADP
iiclr-17569	385	16	new	new	ADJ
iiclr-17569	385	17	interest	interest	NOUN
iiclr-17569	385	18	rate	rate	NOUN
iiclr-17569	385	19	assumptions	assumption	NOUN
iiclr-17569	385	20	or	or	CCONJ
iiclr-17569	385	21	to	to	PART
iiclr-17569	385	22	adopt	adopt	VERB
iiclr-17569	385	23	them	they	PRON
iiclr-17569	385	24	outright	outright	ADV
iiclr-17569	385	25	.	.	PUNCT
iiclr-17569	386	1	i	i	PRON
iiclr-17569	386	2	d.	d.	PROPN
iiclr-17569	386	3	105	105	NUM
iiclr-17569	386	4	.	.	PUNCT
iiclr-17569	387	1	pension	pension	NOUN
iiclr-17569	387	2	protection	protection	PROPN
iiclr-17569	387	3	act	act	NOUN
iiclr-17569	387	4	of	of	ADP
iiclr-17569	387	5	2006	2006	NUM
iiclr-17569	387	6	,	,	PUNCT
iiclr-17569	387	7	pub	pub	NOUN
iiclr-17569	387	8	.	.	PUNCT
iiclr-17569	388	1	l.	l.	PROPN
iiclr-17569	388	2	no	no	INTJ
iiclr-17569	388	3	.	.	PROPN
iiclr-17569	389	1	109	109	NUM
iiclr-17569	389	2	-	-	SYM
iiclr-17569	389	3	280	280	NUM
iiclr-17569	389	4	,	,	PUNCT
iiclr-17569	389	5	§	§	PROPN
iiclr-17569	389	6	§	§	PROPN
iiclr-17569	389	7	404(c	404(c	PROPN
iiclr-17569	389	8	)	)	PUNCT
iiclr-17569	389	9	,	,	PUNCT
iiclr-17569	389	10	405(b	405(b	PROPN
iiclr-17569	389	11	)	)	PUNCT
iiclr-17569	389	12	,	,	PUNCT
iiclr-17569	389	13	410(a)(2	410(a)(2	NUM
iiclr-17569	389	14	)	)	PUNCT
iiclr-17569	389	15	(	(	PUNCT
iiclr-17569	389	16	2006	2006	NUM
iiclr-17569	389	17	)	)	PUNCT
iiclr-17569	389	18	(	(	PUNCT
iiclr-17569	389	19	codified	codify	VERB
iiclr-17569	389	20	as	as	ADP
iiclr-17569	389	21	amendment	amendment	NOUN
iiclr-17569	389	22	to	to	ADP
iiclr-17569	389	23	29	29	NUM
iiclr-17569	389	24	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	389	25	.	.	PUNCT
iiclr-17569	390	1	§	§	PROPN
iiclr-17569	390	2	§	§	PROPN
iiclr-17569	390	3	1322(c	1322(c	NUM
iiclr-17569	390	4	)	)	PUNCT
iiclr-17569	390	5	,	,	PUNCT
iiclr-17569	390	6	1306(b	1306(b	NUM
iiclr-17569	390	7	)	)	PUNCT
iiclr-17569	390	8	,	,	PUNCT
iiclr-17569	390	9	1350(a)(2	1350(a)(2	X
iiclr-17569	390	10	)	)	PUNCT
iiclr-17569	390	11	(	(	PUNCT
iiclr-17569	390	12	2007	2007	NUM
iiclr-17569	390	13	)	)	PUNCT
iiclr-17569	390	14	)	)	PUNCT
iiclr-17569	390	15	.	.	PUNCT
iiclr-17569	391	1	106	106	NUM
iiclr-17569	391	2	.	.	PUNCT
iiclr-17569	392	1	tripodi	tripodi	PROPN
iiclr-17569	392	2	&	&	CCONJ
iiclr-17569	392	3	bloom	bloom	PROPN
iiclr-17569	392	4	,	,	PUNCT
iiclr-17569	392	5	supra	supra	PROPN
iiclr-17569	392	6	note	note	PROPN
iiclr-17569	392	7	65	65	NUM
iiclr-17569	392	8	,	,	PUNCT
iiclr-17569	392	9	at	at	ADP
iiclr-17569	392	10	4	4	NUM
iiclr-17569	392	11	.	.	NOUN
iiclr-17569	392	12	107	107	NUM
iiclr-17569	392	13	.	.	PUNCT
iiclr-17569	393	1	u.s	u.s	PROPN
iiclr-17569	393	2	.	.	PROPN
iiclr-17569	393	3	senate	senate	PROPN
iiclr-17569	393	4	repubucan	repubucan	PROPN
iiclr-17569	393	5	policy	policy	NOUN
iiclr-17569	393	6	comm	comm	NOUN
iiclr-17569	393	7	.	.	PUNCT
iiclr-17569	393	8	,	,	PUNCT
iiclr-17569	393	9	h.r	h.r	PROPN
iiclr-17569	393	10	.	.	PROPN
iiclr-17569	393	11	4pension	4pension	NUM
iiclr-17569	393	12	protecrion	protecrion	NOUN
iiclr-17569	393	13	acr	acr	PROPN
iiclr-17569	393	14	of	of	ADP
iiclr-17569	393	15	2006	2006	NUM
iiclr-17569	393	16	,	,	PUNCT
iiclr-17569	393	17	s.	s.	PROPN
iiclr-17569	393	18	doc	doc	PROPN
iiclr-17569	393	19	.	.	PUNCT
iiclr-17569	394	1	no	no	INTJ
iiclr-17569	394	2	.	.	NOUN
iiclr-17569	395	1	53	53	NUM
iiclr-17569	395	2	,	,	PUNCT
iiclr-17569	395	3	at	at	ADP
iiclr-17569	395	4	10	10	NUM
iiclr-17569	395	5	(	(	PUNCT
iiclr-17569	395	6	2006	2006	NUM
iiclr-17569	395	7	)	)	PUNCT
iiclr-17569	395	8	.	.	PUNCT
iiclr-17569	396	1	108	108	NUM
iiclr-17569	396	2	.	.	PUNCT
iiclr-17569	396	3	inst	inst	PROPN
iiclr-17569	396	4	.	.	PUNCT
iiclr-17569	397	1	ofmgmt	ofmgmt	PROPN
iiclr-17569	397	2	.	.	PUNCT
iiclr-17569	397	3	&	&	CCONJ
iiclr-17569	397	4	admin	admin	PROPN
iiclr-17569	397	5	.	.	PROPN
iiclr-17569	397	6	,	,	PUNCT
iiclr-17569	397	7	what	what	PRON
iiclr-17569	397	8	benefits	benefit	VERB
iiclr-17569	397	9	managers	manager	NOUN
iiclr-17569	397	10	need	need	VERB
iiclr-17569	397	11	to	to	PART
iiclr-17569	397	12	knowabout	knowabout	VERB
iiclr-17569	397	13	the	the	DET
iiclr-17569	397	14	pension	pension	NOUN
iiclr-17569	397	15	protection	protection	NOUN
iiclr-17569	397	16	act	act	NOUN
iiclr-17569	397	17	of	of	ADP
iiclr-17569	397	18	2006	2006	NUM
iiclr-17569	397	19	,	,	PUNCT
iiclr-17569	397	20	10	10	NUM
iiclr-17569	397	21	hum	hum	NOUN
iiclr-17569	397	22	.	.	PUNCT
iiclr-17569	398	1	resources	resource	NOUN
iiclr-17569	398	2	vol	vol	NOUN
iiclr-17569	398	3	.	.	PUNCT
iiclr-17569	399	1	2006	2006	NUM
iiclr-17569	399	2	no	no	NOUN
iiclr-17569	399	3	.	.	PROPN
iiclr-17569	400	1	10	10	NUM
iiclr-17569	400	2	(	(	PUNCT
iiclr-17569	400	3	oct	oct	PROPN
iiclr-17569	400	4	.	.	PROPN
iiclr-17569	400	5	2006	2006	NUM
iiclr-17569	400	6	)	)	PUNCT
iiclr-17569	400	7	.	.	PUNCT
iiclr-17569	401	1	the	the	DET
iiclr-17569	401	2	premium	premium	NOUN
iiclr-17569	401	3	applies	apply	VERB
iiclr-17569	401	4	to	to	ADP
iiclr-17569	401	5	plans	plan	NOUN
iiclr-17569	401	6	terminated	terminate	VERB
iiclr-17569	401	7	:	:	PUNCT
iiclr-17569	401	8	by	by	ADP
iiclr-17569	401	9	the	the	DET
iiclr-17569	401	10	pbgc	pbgc	PROPN
iiclr-17569	401	11	,	,	PUNCT
iiclr-17569	401	12	(	(	PUNCT
iiclr-17569	401	13	1	1	X
iiclr-17569	401	14	)	)	PUNCT
iiclr-17569	401	15	in	in	ADP
iiclr-17569	401	16	a	a	DET
iiclr-17569	401	17	distress	distress	NOUN
iiclr-17569	401	18	termination	termination	NOUN
iiclr-17569	401	19	due	due	ADP
iiclr-17569	401	20	to	to	ADP
iiclr-17569	401	21	the	the	DET
iiclr-17569	401	22	sponsor	sponsor	NOUN
iiclr-17569	401	23	's	's	PART
iiclr-17569	401	24	bankruptcy	bankruptcy	NOUN
iiclr-17569	401	25	,	,	PUNCT
iiclr-17569	401	26	(	(	PUNCT
iiclr-17569	401	27	2	2	X
iiclr-17569	401	28	)	)	PUNCT
iiclr-17569	401	29	due	due	ADP
iiclr-17569	401	30	to	to	ADP
iiclr-17569	401	31	the	the	DET
iiclr-17569	401	32	inability	inability	NOUN
iiclr-17569	401	33	of	of	ADP
iiclr-17569	401	34	the	the	DET
iiclr-17569	401	35	employer	employer	NOUN
iiclr-17569	401	36	to	to	PART
iiclr-17569	401	37	pay	pay	VERB
iiclr-17569	401	38	its	its	PRON
iiclr-17569	401	39	debts	debt	NOUN
iiclr-17569	401	40	when	when	SCONJ
iiclr-17569	401	41	due	due	ADJ
iiclr-17569	401	42	,	,	PUNCT
iiclr-17569	401	43	or	or	CCONJ
iiclr-17569	401	44	(	(	PUNCT
iiclr-17569	401	45	3	3	NUM
iiclr-17569	401	46	)	)	PUNCT
iiclr-17569	401	47	due	due	ADP
iiclr-17569	401	48	to	to	ADP
iiclr-17569	401	49	a	a	DET
iiclr-17569	401	50	determination	determination	NOUN
iiclr-17569	401	51	that	that	SCONJ
iiclr-17569	401	52	a	a	DET
iiclr-17569	401	53	termination	termination	NOUN
iiclr-17569	401	54	is	be	AUX
iiclr-17569	401	55	necessary	necessary	ADJ
iiclr-17569	401	56	to	to	PART
iiclr-17569	401	57	avoid	avoid	VERB
iiclr-17569	401	58	unreasonably	unreasonably	ADV
iiclr-17569	401	59	burdensome	burdensome	ADJ
iiclr-17569	401	60	pension	pension	NOUN
iiclr-17569	401	61	costs	cost	NOUN
iiclr-17569	401	62	caused	cause	VERB
iiclr-17569	401	63	solely	solely	ADV
iiclr-17569	401	64	by	by	ADP
iiclr-17569	401	65	a	a	DET
iiclr-17569	401	66	decline	decline	NOUN
iiclr-17569	401	67	in	in	ADP
iiclr-17569	401	68	the	the	DET
iiclr-17569	401	69	workforce	workforce	NOUN
iiclr-17569	401	70	.	.	PUNCT
iiclr-17569	402	1	thomson	thomson	PROPN
iiclr-17569	402	2	ria	ria	PROPN
iiclr-17569	402	3	,	,	PUNCT
iiclr-17569	402	4	ria	ria	PROPN
iiclr-17569	402	5	's	's	PART
iiclr-17569	402	6	complete	complete	ADJ
iiclr-17569	402	7	analysis	analysis	NOUN
iiclr-17569	402	8	of	of	ADP
iiclr-17569	402	9	the	the	DET
iiclr-17569	402	10	pension	pension	NOUN
iiclr-17569	402	11	protecron	protecron	NOUN
iiclr-17569	402	12	act	act	NOUN
iiclr-17569	402	13	of	of	ADP
iiclr-17569	402	14	2006	2006	NUM
iiclr-17569	402	15	274	274	NUM
iiclr-17569	402	16	-	-	SYM
iiclr-17569	402	17	75	75	NUM
iiclr-17569	402	18	(	(	PUNCT
iiclr-17569	402	19	2006	2006	NUM
iiclr-17569	402	20	)	)	PUNCT
iiclr-17569	402	21	.	.	PUNCT
iiclr-17569	403	1	if	if	SCONJ
iiclr-17569	403	2	the	the	DET
iiclr-17569	403	3	employer	employer	NOUN
iiclr-17569	403	4	is	be	AUX
iiclr-17569	403	5	reorganizing	reorganize	VERB
iiclr-17569	403	6	,	,	PUNCT
iiclr-17569	403	7	the	the	DET
iiclr-17569	403	8	premium	premium	NOUN
iiclr-17569	403	9	does	do	AUX
iiclr-17569	403	10	not	not	PART
iiclr-17569	403	11	have	have	VERB
iiclr-17569	403	12	to	to	PART
iiclr-17569	403	13	be	be	AUX
iiclr-17569	403	14	paid	pay	VERB
iiclr-17569	403	15	until	until	SCONJ
iiclr-17569	403	16	the	the	DET
iiclr-17569	403	17	employer	employer	NOUN
iiclr-17569	403	18	has	have	AUX
iiclr-17569	403	19	completed	complete	VERB
iiclr-17569	403	20	the	the	DET
iiclr-17569	403	21	reorganization	reorganization	NOUN
iiclr-17569	403	22	process	process	NOUN
iiclr-17569	403	23	.	.	PUNCT
iiclr-17569	404	1	i	i	PRON
iiclr-17569	404	2	d.	d.	PROPN
iiclr-17569	404	3	109	109	NUM
iiclr-17569	404	4	.	.	PUNCT
iiclr-17569	405	1	george	george	PROPN
iiclr-17569	405	2	walker	walker	PROPN
iiclr-17569	405	3	,	,	PUNCT
iiclr-17569	405	4	united	united	PROPN
iiclr-17569	405	5	kingdom	kingdom	PROPN
iiclr-17569	405	6	pension	pension	NOUN
iiclr-17569	405	7	law	law	NOUN
iiclr-17569	405	8	reform	reform	NOUN
iiclr-17569	405	9	,	,	PUNCT
iiclr-17569	405	10	64	64	NUM
iiclr-17569	405	11	brook	brook	NOUN
iiclr-17569	405	12	.	.	PUNCT
iiclr-17569	406	1	l.	l.	PROPN
iiclr-17569	406	2	rev	rev	PROPN
iiclr-17569	406	3	.	.	PROPN
iiclr-17569	406	4	871,877	871,877	NUM
iiclr-17569	406	5	(	(	PUNCT
iiclr-17569	406	6	1998	1998	NUM
iiclr-17569	406	7	)	)	PUNCT
iiclr-17569	406	8	.	.	PUNCT
iiclr-17569	407	1	[	[	X
iiclr-17569	407	2	vol	vol	NOUN
iiclr-17569	407	3	.	.	PUNCT
iiclr-17569	408	1	18:1	18:1	NUM
iiclr-17569	408	2	a	a	DET
iiclr-17569	408	3	comparative	comparative	ADJ
iiclr-17569	408	4	analysis	analysis	NOUN
iiclr-17569	408	5	of	of	ADP
iiclr-17569	408	6	pension	pension	NOUN
iiclr-17569	408	7	reform	reform	NOUN
iiclr-17569	408	8	than	than	ADP
iiclr-17569	408	9	provisions	provision	NOUN
iiclr-17569	408	10	to	to	PART
iiclr-17569	408	11	which	which	PRON
iiclr-17569	408	12	an	an	DET
iiclr-17569	408	13	employee	employee	NOUN
iiclr-17569	408	14	was	be	AUX
iiclr-17569	408	15	entitled	entitle	VERB
iiclr-17569	408	16	.	.	PUNCT
iiclr-17569	408	17	"	"	PUNCT
iiclr-17569	409	1	0	0	NUM
iiclr-17569	409	2	by	by	ADP
iiclr-17569	409	3	the	the	DET
iiclr-17569	409	4	1950s	1950	NOUN
iiclr-17569	409	5	,	,	PUNCT
iiclr-17569	409	6	concern	concern	NOUN
iiclr-17569	409	7	about	about	ADP
iiclr-17569	409	8	financing	finance	VERB
iiclr-17569	409	9	pensions	pension	NOUN
iiclr-17569	409	10	due	due	ADP
iiclr-17569	409	11	to	to	ADP
iiclr-17569	409	12	an	an	DET
iiclr-17569	409	13	increasing	increase	VERB
iiclr-17569	409	14	elderly	elderly	ADJ
iiclr-17569	409	15	population	population	NOUN
iiclr-17569	409	16	emerged	emerge	VERB
iiclr-17569	409	17	,	,	PUNCT
iiclr-17569	409	18	as	as	ADV
iiclr-17569	409	19	well	well	ADV
iiclr-17569	409	20	as	as	ADP
iiclr-17569	409	21	concern	concern	NOUN
iiclr-17569	409	22	about	about	ADP
iiclr-17569	409	23	the	the	DET
iiclr-17569	409	24	progressively	progressively	ADV
iiclr-17569	409	25	more	more	ADV
iiclr-17569	409	26	complex	complex	ADJ
iiclr-17569	409	27	tax	tax	NOUN
iiclr-17569	409	28	treatment	treatment	NOUN
iiclr-17569	409	29	of	of	ADP
iiclr-17569	409	30	pensions	pension	NOUN
iiclr-17569	409	31	.	.	PUNCT
iiclr-17569	409	32	'	'	PUNCT
iiclr-17569	410	1	around	around	ADP
iiclr-17569	410	2	the	the	DET
iiclr-17569	410	3	same	same	ADJ
iiclr-17569	410	4	time	time	NOUN
iiclr-17569	410	5	,	,	PUNCT
iiclr-17569	410	6	pensions	pension	NOUN
iiclr-17569	410	7	stopped	stop	VERB
iiclr-17569	410	8	being	be	AUX
iiclr-17569	410	9	viewed	view	VERB
iiclr-17569	410	10	as	as	ADP
iiclr-17569	410	11	a	a	DET
iiclr-17569	410	12	gratuity	gratuity	NOUN
iiclr-17569	410	13	and	and	CCONJ
iiclr-17569	410	14	instead	instead	ADV
iiclr-17569	410	15	began	begin	VERB
iiclr-17569	410	16	being	be	AUX
iiclr-17569	410	17	viewed	view	VERB
iiclr-17569	410	18	as	as	ADP
iiclr-17569	410	19	deferred	deferred	ADJ
iiclr-17569	410	20	salary	salary	NOUN
iiclr-17569	410	21	compensation	compensation	NOUN
iiclr-17569	410	22	.	.	PUNCT
iiclr-17569	410	23	'	'	PUNCT
iiclr-17569	411	1	12	12	NUM
iiclr-17569	411	2	in	in	ADP
iiclr-17569	411	3	the	the	DET
iiclr-17569	411	4	1990s	1990	NOUN
iiclr-17569	411	5	,	,	PUNCT
iiclr-17569	411	6	pensions	pension	NOUN
iiclr-17569	411	7	underwent	undergo	VERB
iiclr-17569	411	8	further	further	ADJ
iiclr-17569	411	9	reform	reform	NOUN
iiclr-17569	411	10	in	in	ADP
iiclr-17569	411	11	response	response	NOUN
iiclr-17569	411	12	to	to	ADP
iiclr-17569	411	13	the	the	DET
iiclr-17569	411	14	mirror	mirror	NOUN
iiclr-17569	411	15	group	group	NOUN
iiclr-17569	411	16	pension	pension	NOUN
iiclr-17569	411	17	scandal	scandal	NOUN
iiclr-17569	411	18	.	.	PUNCT
iiclr-17569	412	1	"l	"l	PROPN
iiclr-17569	412	2	3	3	NUM
iiclr-17569	412	3	robert	robert	PROPN
iiclr-17569	412	4	maxwell	maxwell	PROPN
iiclr-17569	412	5	purchased	purchase	VERB
iiclr-17569	412	6	the	the	DET
iiclr-17569	412	7	mirror	mirror	NOUN
iiclr-17569	412	8	group	group	NOUN
iiclr-17569	412	9	and	and	CCONJ
iiclr-17569	412	10	withdrew	withdraw	VERB
iiclr-17569	412	11	£	£	SYM
iiclr-17569	412	12	420	420	NUM
iiclr-17569	412	13	million	million	NUM
iiclr-17569	412	14	from	from	ADP
iiclr-17569	412	15	the	the	DET
iiclr-17569	412	16	pension	pension	NOUN
iiclr-17569	412	17	funds	fund	NOUN
iiclr-17569	412	18	.	.	PUNCT
iiclr-17569	413	1	14	14	NUM
iiclr-17569	414	1	the	the	DET
iiclr-17569	414	2	pension	pension	NOUN
iiclr-17569	414	3	law	law	NOUN
iiclr-17569	414	4	review	review	PROPN
iiclr-17569	414	5	committee	committee	PROPN
iiclr-17569	414	6	(	(	PUNCT
iiclr-17569	414	7	committee	committee	NOUN
iiclr-17569	414	8	)	)	PUNCT
iiclr-17569	414	9	was	be	AUX
iiclr-17569	414	10	formed	form	VERB
iiclr-17569	414	11	to	to	PART
iiclr-17569	414	12	investigate	investigate	VERB
iiclr-17569	414	13	occupational	occupational	ADJ
iiclr-17569	414	14	pension	pension	NOUN
iiclr-17569	414	15	schemes	scheme	NOUN
iiclr-17569	414	16	and	and	CCONJ
iiclr-17569	414	17	make	make	VERB
iiclr-17569	414	18	recommendations	recommendation	NOUN
iiclr-17569	414	19	for	for	ADP
iiclr-17569	414	20	pension	pension	NOUN
iiclr-17569	414	21	reform.1	reform.1	PROPN
iiclr-17569	414	22	5	5	NUM
iiclr-17569	414	23	the	the	DET
iiclr-17569	414	24	committee	committee	NOUN
iiclr-17569	414	25	found	find	VERB
iiclr-17569	414	26	that	that	SCONJ
iiclr-17569	414	27	employees	employee	NOUN
iiclr-17569	414	28	of	of	ADP
iiclr-17569	414	29	occupational	occupational	ADJ
iiclr-17569	414	30	pension	pension	NOUN
iiclr-17569	414	31	schemes	scheme	NOUN
iiclr-17569	414	32	had	have	VERB
iiclr-17569	414	33	a	a	DET
iiclr-17569	414	34	reasonable	reasonable	ADJ
iiclr-17569	414	35	expectation	expectation	NOUN
iiclr-17569	414	36	of	of	ADP
iiclr-17569	414	37	a	a	DET
iiclr-17569	414	38	protected	protect	VERB
iiclr-17569	414	39	benefit	benefit	NOUN
iiclr-17569	414	40	which	which	PRON
iiclr-17569	414	41	accrued	accrue	VERB
iiclr-17569	414	42	through	through	ADP
iiclr-17569	414	43	service	service	NOUN
iiclr-17569	414	44	at	at	ADP
iiclr-17569	414	45	the	the	DET
iiclr-17569	414	46	company	company	NOUN
iiclr-17569	414	47	.	.	PUNCT
iiclr-17569	415	1	1	1	NUM
iiclr-17569	415	2	6	6	NUM
iiclr-17569	415	3	among	among	ADP
iiclr-17569	415	4	a	a	DET
iiclr-17569	415	5	total	total	NOUN
iiclr-17569	415	6	of	of	ADP
iiclr-17569	415	7	218	218	NUM
iiclr-17569	415	8	recommendations	recommendation	NOUN
iiclr-17569	415	9	,	,	PUNCT
iiclr-17569	415	10	'	'	PUNCT
iiclr-17569	415	11	1	1	NUM
iiclr-17569	415	12	7	7	NUM
iiclr-17569	415	13	the	the	DET
iiclr-17569	415	14	committee	committee	NOUN
iiclr-17569	415	15	found	find	VERB
iiclr-17569	415	16	that	that	SCONJ
iiclr-17569	415	17	a	a	DET
iiclr-17569	415	18	"	"	PUNCT
iiclr-17569	415	19	minimum	minimum	ADJ
iiclr-17569	415	20	solvency	solvency	NOUN
iiclr-17569	415	21	requirement	requirement	NOUN
iiclr-17569	415	22	,	,	PUNCT
iiclr-17569	415	23	"	"	PUNCT
iiclr-17569	415	24	which	which	PRON
iiclr-17569	415	25	required	require	VERB
iiclr-17569	415	26	that	that	SCONJ
iiclr-17569	415	27	certain	certain	ADJ
iiclr-17569	415	28	funding	funding	NOUN
iiclr-17569	415	29	levels	level	NOUN
iiclr-17569	415	30	be	be	AUX
iiclr-17569	415	31	met	meet	VERB
iiclr-17569	415	32	so	so	SCONJ
iiclr-17569	415	33	that	that	SCONJ
iiclr-17569	415	34	an	an	DET
iiclr-17569	415	35	employer	employer	NOUN
iiclr-17569	415	36	could	could	AUX
iiclr-17569	415	37	fund	fund	VERB
iiclr-17569	415	38	its	its	PRON
iiclr-17569	415	39	liabilities	liability	NOUN
iiclr-17569	415	40	to	to	ADP
iiclr-17569	415	41	the	the	DET
iiclr-17569	415	42	pension	pension	NOUN
iiclr-17569	415	43	scheme	scheme	NOUN
iiclr-17569	415	44	as	as	SCONJ
iiclr-17569	415	45	they	they	PRON
iiclr-17569	415	46	were	be	AUX
iiclr-17569	415	47	due	due	ADJ
iiclr-17569	415	48	,	,	PUNCT
iiclr-17569	415	49	was	be	AUX
iiclr-17569	415	50	proper	proper	ADJ
iiclr-17569	415	51	and	and	CCONJ
iiclr-17569	415	52	advised	advise	VERB
iiclr-17569	415	53	how	how	SCONJ
iiclr-17569	415	54	the	the	DET
iiclr-17569	415	55	requirement	requirement	NOUN
iiclr-17569	415	56	should	should	AUX
iiclr-17569	415	57	be	be	AUX
iiclr-17569	415	58	implemented	implement	VERB
iiclr-17569	415	59	.	.	PUNCT
iiclr-17569	415	60	"	"	PUNCT
iiclr-17569	416	1	1	1	NUM
iiclr-17569	416	2	8	8	NUM
iiclr-17569	416	3	the	the	DET
iiclr-17569	416	4	pensions	pension	NOUN
iiclr-17569	416	5	act	act	PROPN
iiclr-17569	416	6	1995	1995	NUM
iiclr-17569	416	7	(	(	PUNCT
iiclr-17569	416	8	pa	pa	PROPN
iiclr-17569	416	9	1995	1995	NUM
iiclr-17569	416	10	)	)	PUNCT
iiclr-17569	416	11	was	be	AUX
iiclr-17569	416	12	introduced	introduce	VERB
iiclr-17569	416	13	as	as	ADP
iiclr-17569	416	14	a	a	DET
iiclr-17569	416	15	result	result	NOUN
iiclr-17569	416	16	of	of	ADP
iiclr-17569	416	17	the	the	DET
iiclr-17569	416	18	recommendations	recommendation	NOUN
iiclr-17569	416	19	by	by	ADP
iiclr-17569	416	20	the	the	DET
iiclr-17569	416	21	committee	committee	NOUN
iiclr-17569	416	22	seeking	seek	VERB
iiclr-17569	416	23	in	in	ADP
iiclr-17569	416	24	part	part	NOUN
iiclr-17569	416	25	to	to	PART
iiclr-17569	416	26	"	"	PUNCT
iiclr-17569	416	27	increase	increase	VERB
iiclr-17569	416	28	confidence	confidence	NOUN
iiclr-17569	416	29	in	in	ADP
iiclr-17569	416	30	the	the	DET
iiclr-17569	416	31	security	security	NOUN
iiclr-17569	416	32	of	of	ADP
iiclr-17569	416	33	occupational	occupational	ADJ
iiclr-17569	416	34	pensions	pension	NOUN
iiclr-17569	416	35	.	.	PUNCT
iiclr-17569	417	1	"	"	PUNCT
iiclr-17569	417	2	"	"	PUNCT
iiclr-17569	417	3	9	9	NUM
iiclr-17569	417	4	the	the	DET
iiclr-17569	417	5	pa	pa	PROPN
iiclr-17569	417	6	1995	1995	NUM
iiclr-17569	417	7	established	establish	VERB
iiclr-17569	417	8	minimum	minimum	ADJ
iiclr-17569	417	9	funding	funding	NOUN
iiclr-17569	417	10	requirements	requirement	NOUN
iiclr-17569	417	11	,	,	PUNCT
iiclr-17569	417	12	as	as	SCONJ
iiclr-17569	417	13	recommended	recommend	VERB
iiclr-17569	417	14	by	by	ADP
iiclr-17569	417	15	the	the	DET
iiclr-17569	417	16	committee	committee	NOUN
iiclr-17569	417	17	,	,	PUNCT
iiclr-17569	417	18	which	which	PRON
iiclr-17569	417	19	necessitated	necessitate	VERB
iiclr-17569	417	20	that	that	SCONJ
iiclr-17569	417	21	scheme	scheme	NOUN
iiclr-17569	417	22	assets	asset	NOUN
iiclr-17569	417	23	must	must	AUX
iiclr-17569	417	24	be	be	AUX
iiclr-17569	417	25	valued	value	VERB
iiclr-17569	417	26	at	at	ADP
iiclr-17569	417	27	least	least	ADJ
iiclr-17569	417	28	at	at	ADP
iiclr-17569	417	29	90	90	NUM
iiclr-17569	417	30	%	%	NOUN
iiclr-17569	417	31	of	of	ADP
iiclr-17569	417	32	scheme	scheme	NOUN
iiclr-17569	417	33	liabilities	liability	NOUN
iiclr-17569	417	34	.	.	PUNCT
iiclr-17569	418	1	120	120	NUM
iiclr-17569	418	2	scheme	scheme	NOUN
iiclr-17569	418	3	trustees	trustee	NOUN
iiclr-17569	418	4	also	also	ADV
iiclr-17569	418	5	had	have	VERB
iiclr-17569	418	6	to	to	PART
iiclr-17569	418	7	acquire	acquire	VERB
iiclr-17569	418	8	actuarial	actuarial	ADJ
iiclr-17569	418	9	valuations	valuation	NOUN
iiclr-17569	418	10	certifying	certify	VERB
iiclr-17569	418	11	the	the	DET
iiclr-17569	418	12	adequacy	adequacy	NOUN
iiclr-17569	418	13	of	of	ADP
iiclr-17569	418	14	contributions	contribution	NOUN
iiclr-17569	418	15	and	and	CCONJ
iiclr-17569	418	16	adhere	adhere	VERB
iiclr-17569	418	17	to	to	ADP
iiclr-17569	418	18	a	a	DET
iiclr-17569	418	19	schedule	schedule	NOUN
iiclr-17569	418	20	of	of	ADP
iiclr-17569	418	21	contributions	contribution	NOUN
iiclr-17569	418	22	to	to	PART
iiclr-17569	418	23	ensure	ensure	VERB
iiclr-17569	418	24	the	the	DET
iiclr-17569	418	25	level	level	NOUN
iiclr-17569	418	26	of	of	ADP
iiclr-17569	418	27	funding	funding	NOUN
iiclr-17569	418	28	complied	comply	VERB
iiclr-17569	418	29	with	with	ADP
iiclr-17569	418	30	the	the	DET
iiclr-17569	418	31	minimum	minimum	ADJ
iiclr-17569	418	32	funding	funding	NOUN
iiclr-17569	418	33	requirements	requirement	NOUN
iiclr-17569	418	34	.	.	PUNCT
iiclr-17569	419	1	'12	'12	NUM
iiclr-17569	420	1	the	the	DET
iiclr-17569	420	2	occupational	occupational	ADJ
iiclr-17569	420	3	pensions	pension	NOUN
iiclr-17569	420	4	regulatory	regulatory	ADJ
iiclr-17569	420	5	authority	authority	NOUN
iiclr-17569	420	6	was	be	AUX
iiclr-17569	420	7	also	also	ADV
iiclr-17569	420	8	established	establish	VERB
iiclr-17569	420	9	"	"	PUNCT
iiclr-17569	420	10	with	with	ADP
iiclr-17569	420	11	new	new	ADJ
iiclr-17569	420	12	powers	power	NOUN
iiclr-17569	420	13	of	of	ADP
iiclr-17569	420	14	investigation	investigation	NOUN
iiclr-17569	420	15	and	and	CCONJ
iiclr-17569	420	16	enforcement	enforcement	NOUN
iiclr-17569	420	17	and	and	CCONJ
iiclr-17569	420	18	a	a	DET
iiclr-17569	420	19	separate	separate	ADJ
iiclr-17569	420	20	compensation	compensation	NOUN
iiclr-17569	420	21	scheme	scheme	NOUN
iiclr-17569	420	22	created	create	VERB
iiclr-17569	420	23	to	to	PART
iiclr-17569	420	24	protect	protect	VERB
iiclr-17569	420	25	members	member	NOUN
iiclr-17569	420	26	against	against	ADP
iiclr-17569	420	27	asset	asset	NOUN
iiclr-17569	420	28	withdrawal	withdrawal	NOUN
iiclr-17569	420	29	.	.	PUNCT
iiclr-17569	421	1	"	"	PUNCT
iiclr-17569	421	2	''	''	PUNCT
iiclr-17569	421	3	22	22	NUM
iiclr-17569	421	4	while	while	SCONJ
iiclr-17569	421	5	the	the	DET
iiclr-17569	421	6	pa	pa	PROPN
iiclr-17569	421	7	1995	1995	NUM
iiclr-17569	421	8	did	do	AUX
iiclr-17569	421	9	set	set	VERB
iiclr-17569	421	10	minimum	minimum	ADJ
iiclr-17569	421	11	funding	funding	NOUN
iiclr-17569	421	12	levels	level	NOUN
iiclr-17569	421	13	,	,	PUNCT
iiclr-17569	421	14	the	the	DET
iiclr-17569	421	15	execution	execution	NOUN
iiclr-17569	421	16	of	of	ADP
iiclr-17569	421	17	this	this	DET
iiclr-17569	421	18	act	act	NOUN
iiclr-17569	421	19	110	110	NUM
iiclr-17569	421	20	.	.	PUNCT
iiclr-17569	422	1	i	i	PRON
iiclr-17569	422	2	d.	d.	PROPN
iiclr-17569	422	3	at	at	ADP
iiclr-17569	422	4	878	878	NUM
iiclr-17569	422	5	.	.	PUNCT
iiclr-17569	422	6	111	111	NUM
iiclr-17569	422	7	.	.	PUNCT
iiclr-17569	423	1	i	i	PRON
iiclr-17569	423	2	d.	d.	PROPN
iiclr-17569	423	3	at	at	ADP
iiclr-17569	423	4	881	881	NUM
iiclr-17569	423	5	.	.	PUNCT
iiclr-17569	423	6	112	112	NUM
iiclr-17569	423	7	.	.	PUNCT
iiclr-17569	424	1	i	i	PRON
iiclr-17569	424	2	d.	d.	PROPN
iiclr-17569	424	3	at	at	ADP
iiclr-17569	424	4	881	881	NUM
iiclr-17569	424	5	-	-	SYM
iiclr-17569	424	6	82	82	NUM
iiclr-17569	424	7	.	.	NOUN
iiclr-17569	424	8	113	113	NUM
iiclr-17569	424	9	.	.	PUNCT
iiclr-17569	425	1	i	i	PRON
iiclr-17569	425	2	d.	d.	PROPN
iiclr-17569	425	3	at	at	ADP
iiclr-17569	425	4	885	885	NUM
iiclr-17569	425	5	.	.	PUNCT
iiclr-17569	425	6	114	114	NUM
iiclr-17569	425	7	.	.	PUNCT
iiclr-17569	426	1	i	i	PRON
iiclr-17569	426	2	d.	d.	PROPN
iiclr-17569	426	3	at	at	ADP
iiclr-17569	426	4	887	887	NUM
iiclr-17569	426	5	.	.	PUNCT
iiclr-17569	427	1	after	after	SCONJ
iiclr-17569	427	2	maxell	maxell	PROPN
iiclr-17569	427	3	bought	buy	VERB
iiclr-17569	427	4	the	the	DET
iiclr-17569	427	5	mirror	mirror	NOUN
iiclr-17569	427	6	group	group	NOUN
iiclr-17569	427	7	,	,	PUNCT
iiclr-17569	427	8	he	he	PRON
iiclr-17569	427	9	imposed	impose	VERB
iiclr-17569	427	10	a	a	DET
iiclr-17569	427	11	pensions	pension	NOUN
iiclr-17569	427	12	holiday	holiday	NOUN
iiclr-17569	427	13	,	,	PUNCT
iiclr-17569	427	14	which	which	PRON
iiclr-17569	427	15	allowed	allow	VERB
iiclr-17569	427	16	the	the	DET
iiclr-17569	427	17	mirror	mirror	NOUN
iiclr-17569	427	18	group	group	NOUN
iiclr-17569	427	19	to	to	PART
iiclr-17569	427	20	avoid	avoid	VERB
iiclr-17569	427	21	making	make	VERB
iiclr-17569	427	22	£	£	SYM
iiclr-17569	427	23	800,000,000	800,000,000	NUM
iiclr-17569	427	24	worth	worth	NOUN
iiclr-17569	427	25	of	of	ADP
iiclr-17569	427	26	annual	annual	ADJ
iiclr-17569	427	27	contributions	contribution	NOUN
iiclr-17569	427	28	to	to	ADP
iiclr-17569	427	29	the	the	DET
iiclr-17569	427	30	pension	pension	NOUN
iiclr-17569	427	31	fund	fund	NOUN
iiclr-17569	427	32	.	.	PUNCT
iiclr-17569	428	1	i	i	PRON
iiclr-17569	428	2	d.	d.	PROPN
iiclr-17569	428	3	at	at	ADP
iiclr-17569	428	4	885	885	NUM
iiclr-17569	428	5	.	.	PUNCT
iiclr-17569	429	1	while	while	SCONJ
iiclr-17569	429	2	maxwell	maxwell	PROPN
iiclr-17569	429	3	's	's	PART
iiclr-17569	429	4	actions	action	NOUN
iiclr-17569	429	5	were	be	AUX
iiclr-17569	429	6	considered	consider	VERB
iiclr-17569	429	7	unusual	unusual	ADJ
iiclr-17569	429	8	,	,	PUNCT
iiclr-17569	429	9	they	they	PRON
iiclr-17569	429	10	were	be	AUX
iiclr-17569	429	11	not	not	PART
iiclr-17569	429	12	illegal	illegal	ADJ
iiclr-17569	429	13	at	at	ADP
iiclr-17569	429	14	that	that	DET
iiclr-17569	429	15	time	time	NOUN
iiclr-17569	429	16	because	because	SCONJ
iiclr-17569	429	17	"	"	PUNCT
iiclr-17569	429	18	precedent	precedent	NOUN
iiclr-17569	429	19	involving	involve	VERB
iiclr-17569	429	20	employer	employer	NOUN
iiclr-17569	429	21	tampering	tamper	VERB
iiclr-17569	429	22	with	with	ADP
iiclr-17569	429	23	employee	employee	NOUN
iiclr-17569	429	24	pension	pension	NOUN
iiclr-17569	429	25	funds	fund	NOUN
iiclr-17569	429	26	failed	fail	VERB
iiclr-17569	429	27	to	to	PART
iiclr-17569	429	28	exist	exist	VERB
iiclr-17569	429	29	.	.	PUNCT
iiclr-17569	429	30	"	"	PUNCT
iiclr-17569	430	1	i	i	PRON
iiclr-17569	430	2	d.	d.	PROPN
iiclr-17569	430	3	at	at	ADP
iiclr-17569	430	4	886	886	NUM
iiclr-17569	430	5	.	.	PUNCT
iiclr-17569	431	1	115	115	NUM
iiclr-17569	431	2	.	.	PUNCT
iiclr-17569	432	1	i	i	PRON
iiclr-17569	432	2	d.	d.	PROPN
iiclr-17569	432	3	at	at	ADP
iiclr-17569	432	4	890	890	NUM
iiclr-17569	432	5	-	-	SYM
iiclr-17569	432	6	91	91	NUM
iiclr-17569	432	7	.	.	PUNCT
iiclr-17569	433	1	116	116	NUM
iiclr-17569	433	2	.	.	PUNCT
iiclr-17569	434	1	i	i	PRON
iiclr-17569	434	2	d.	d.	PROPN
iiclr-17569	434	3	at	at	ADP
iiclr-17569	434	4	893	893	NUM
iiclr-17569	434	5	.	.	PUNCT
iiclr-17569	435	1	117	117	NUM
iiclr-17569	435	2	.	.	PUNCT
iiclr-17569	436	1	i	i	PRON
iiclr-17569	436	2	d.	d.	PROPN
iiclr-17569	436	3	at	at	ADP
iiclr-17569	436	4	910	910	NUM
iiclr-17569	436	5	.	.	PUNCT
iiclr-17569	437	1	118	118	NUM
iiclr-17569	437	2	.	.	PUNCT
iiclr-17569	438	1	i	i	PRON
iiclr-17569	438	2	d.	d.	PROPN
iiclr-17569	438	3	at	at	ADP
iiclr-17569	438	4	894	894	NUM
iiclr-17569	438	5	-	-	SYM
iiclr-17569	438	6	95	95	NUM
iiclr-17569	438	7	.	.	PUNCT
iiclr-17569	439	1	119	119	NUM
iiclr-17569	439	2	.	.	PUNCT
iiclr-17569	440	1	i	i	PRON
iiclr-17569	440	2	d.	d.	PROPN
iiclr-17569	440	3	at911	at911	PROPN
iiclr-17569	440	4	.	.	PUNCT
iiclr-17569	441	1	120	120	NUM
iiclr-17569	441	2	.	.	PUNCT
iiclr-17569	442	1	i	i	PRON
iiclr-17569	442	2	d.	d.	PROPN
iiclr-17569	442	3	at	at	ADP
iiclr-17569	442	4	915	915	NUM
iiclr-17569	442	5	.	.	PUNCT
iiclr-17569	442	6	121	121	NUM
iiclr-17569	442	7	.	.	PUNCT
iiclr-17569	443	1	i	i	PRON
iiclr-17569	443	2	d.	d.	PROPN
iiclr-17569	443	3	122	122	NUM
iiclr-17569	443	4	.	.	PUNCT
iiclr-17569	444	1	i	i	PRON
iiclr-17569	444	2	d.	d.	PROPN
iiclr-17569	444	3	at911	at911	PROPN
iiclr-17569	444	4	.	.	PUNCT
iiclr-17569	445	1	2008	2008	NUM
iiclr-17569	445	2	]	]	PUNCT
iiclr-17569	445	3	ind	ind	NOUN
iiclr-17569	445	4	.	.	PUNCT
iiclr-17569	446	1	int'l	int'l	PROPN
iiclr-17569	446	2	&	&	CCONJ
iiclr-17569	446	3	comp	comp	PROPN
iiclr-17569	446	4	.	.	PUNCT
iiclr-17569	447	1	l.	l.	PROPN
iiclr-17569	447	2	rev	rev	PROPN
iiclr-17569	447	3	.	.	PROPN
iiclr-17569	447	4	has	have	AUX
iiclr-17569	447	5	been	be	AUX
iiclr-17569	447	6	criticized	criticize	VERB
iiclr-17569	447	7	since	since	SCONJ
iiclr-17569	447	8	its	its	PRON
iiclr-17569	447	9	enactment	enactment	NOUN
iiclr-17569	447	10	.	.	PUNCT
iiclr-17569	448	1	123	123	NUM
iiclr-17569	448	2	the	the	DET
iiclr-17569	448	3	execution	execution	NOUN
iiclr-17569	448	4	of	of	ADP
iiclr-17569	448	5	the	the	DET
iiclr-17569	448	6	pa	pa	PROPN
iiclr-17569	448	7	1995	1995	NUM
iiclr-17569	448	8	struggled	struggle	VERB
iiclr-17569	448	9	because	because	SCONJ
iiclr-17569	448	10	"	"	PUNCT
iiclr-17569	448	11	the	the	DET
iiclr-17569	448	12	methodology	methodology	NOUN
iiclr-17569	448	13	and	and	CCONJ
iiclr-17569	448	14	actuarial	actuarial	ADJ
iiclr-17569	448	15	assumptions	assumption	NOUN
iiclr-17569	448	16	for	for	ADP
iiclr-17569	448	17	assessing	assess	VERB
iiclr-17569	448	18	funding	funding	NOUN
iiclr-17569	448	19	and	and	CCONJ
iiclr-17569	448	20	determining	determine	VERB
iiclr-17569	448	21	minimum	minimum	ADJ
iiclr-17569	448	22	contributions	contribution	NOUN
iiclr-17569	448	23	under	under	ADP
iiclr-17569	448	24	the	the	DET
iiclr-17569	448	25	minimum	minimum	ADJ
iiclr-17569	448	26	funding	funding	NOUN
iiclr-17569	448	27	requirement	requirement	NOUN
iiclr-17569	448	28	were	be	AUX
iiclr-17569	448	29	outdated	outdated	ADJ
iiclr-17569	448	30	and	and	CCONJ
iiclr-17569	448	31	inflexible	inflexible	ADJ
iiclr-17569	448	32	and	and	CCONJ
iiclr-17569	448	33	the	the	DET
iiclr-17569	448	34	timescales	timescale	NOUN
iiclr-17569	448	35	for	for	ADP
iiclr-17569	448	36	rectifying	rectify	VERB
iiclr-17569	448	37	minimum	minimum	ADJ
iiclr-17569	448	38	funding	funding	NOUN
iiclr-17569	448	39	requirement	requirement	NOUN
iiclr-17569	448	40	funding	funding	NOUN
iiclr-17569	448	41	shortfalls	shortfall	NOUN
iiclr-17569	448	42	are	be	AUX
iiclr-17569	448	43	arguably	arguably	ADV
iiclr-17569	448	44	overly	overly	ADV
iiclr-17569	448	45	prescriptive	prescriptive	ADJ
iiclr-17569	448	46	.	.	PUNCT
iiclr-17569	448	47	"	"	PUNCT
iiclr-17569	448	48	'	'	PUNCT
iiclr-17569	448	49	'	'	NUM
iiclr-17569	448	50	24	24	NUM
iiclr-17569	448	51	as	as	ADP
iiclr-17569	448	52	a	a	DET
iiclr-17569	448	53	response	response	NOUN
iiclr-17569	448	54	to	to	ADP
iiclr-17569	448	55	the	the	DET
iiclr-17569	448	56	failings	failing	NOUN
iiclr-17569	448	57	of	of	ADP
iiclr-17569	448	58	the	the	DET
iiclr-17569	448	59	pa	pa	PROPN
iiclr-17569	448	60	1995	1995	NUM
iiclr-17569	448	61	,	,	PUNCT
iiclr-17569	448	62	the	the	DET
iiclr-17569	448	63	pensions	pension	NOUN
iiclr-17569	448	64	act	act	PROPN
iiclr-17569	448	65	2004	2004	NUM
iiclr-17569	448	66	(	(	PUNCT
iiclr-17569	448	67	pa	pa	PROPN
iiclr-17569	448	68	2004	2004	NUM
iiclr-17569	448	69	)	)	PUNCT
iiclr-17569	448	70	was	be	AUX
iiclr-17569	448	71	enacted	enact	VERB
iiclr-17569	448	72	primarily	primarily	ADV
iiclr-17569	448	73	to	to	PART
iiclr-17569	448	74	provide	provide	VERB
iiclr-17569	448	75	greater	great	ADJ
iiclr-17569	448	76	protection	protection	NOUN
iiclr-17569	448	77	for	for	ADP
iiclr-17569	448	78	members	member	NOUN
iiclr-17569	448	79	of	of	ADP
iiclr-17569	448	80	occupational	occupational	ADJ
iiclr-17569	448	81	pension	pension	NOUN
iiclr-17569	448	82	schemes	scheme	NOUN
iiclr-17569	448	83	by	by	ADP
iiclr-17569	448	84	replacing	replace	VERB
iiclr-17569	448	85	the	the	DET
iiclr-17569	448	86	minimum	minimum	ADJ
iiclr-17569	448	87	funding	funding	NOUN
iiclr-17569	448	88	requirements	requirement	NOUN
iiclr-17569	448	89	with	with	ADP
iiclr-17569	448	90	the	the	DET
iiclr-17569	448	91	statutory	statutory	ADJ
iiclr-17569	448	92	funding	funding	NOUN
iiclr-17569	448	93	objective	objective	NOUN
iiclr-17569	448	94	(	(	PUNCT
iiclr-17569	448	95	sfo).125	sfo).125	DET
iiclr-17569	448	96	one	one	NUM
iiclr-17569	448	97	of	of	ADP
iiclr-17569	448	98	the	the	DET
iiclr-17569	448	99	ways	way	NOUN
iiclr-17569	448	100	the	the	DET
iiclr-17569	448	101	pa	pa	PROPN
iiclr-17569	448	102	2004	2004	NUM
iiclr-17569	448	103	sought	seek	VERB
iiclr-17569	448	104	to	to	PART
iiclr-17569	448	105	accomplish	accomplish	VERB
iiclr-17569	448	106	this	this	PRON
iiclr-17569	448	107	was	be	AUX
iiclr-17569	448	108	by	by	ADP
iiclr-17569	448	109	creating	create	VERB
iiclr-17569	448	110	the	the	DET
iiclr-17569	448	111	pensions	pension	NOUN
iiclr-17569	448	112	regulator	regulator	NOUN
iiclr-17569	448	113	,	,	PUNCT
iiclr-17569	448	114	which	which	PRON
iiclr-17569	448	115	replaced	replace	VERB
iiclr-17569	448	116	the	the	DET
iiclr-17569	448	117	occupational	occupational	ADJ
iiclr-17569	448	118	pensions	pension	NOUN
iiclr-17569	448	119	regulatory	regulatory	ADJ
iiclr-17569	448	120	authority	authority	NOUN
iiclr-17569	448	121	as	as	ADP
iiclr-17569	448	122	the	the	DET
iiclr-17569	448	123	new	new	ADJ
iiclr-17569	448	124	regulatory	regulatory	ADJ
iiclr-17569	448	125	agency	agency	NOUN
iiclr-17569	448	126	governing	govern	VERB
iiclr-17569	448	127	employer	employer	NOUN
iiclr-17569	448	128	-	-	PUNCT
iiclr-17569	448	129	sponsored	sponsor	VERB
iiclr-17569	448	130	pension	pension	NOUN
iiclr-17569	448	131	schemes	scheme	NOUN
iiclr-17569	448	132	.	.	PUNCT
iiclr-17569	449	1	126	126	NUM
iiclr-17569	449	2	the	the	DET
iiclr-17569	449	3	pensions	pension	NOUN
iiclr-17569	449	4	regulator	regulator	NOUN
iiclr-17569	449	5	has	have	VERB
iiclr-17569	449	6	a	a	DET
iiclr-17569	449	7	"	"	PUNCT
iiclr-17569	449	8	defined	define	VERB
iiclr-17569	449	9	set	set	NOUN
iiclr-17569	449	10	of	of	ADP
iiclr-17569	449	11	statutory	statutory	ADJ
iiclr-17569	449	12	objectives	objective	NOUN
iiclr-17569	449	13	,	,	PUNCT
iiclr-17569	449	14	wider	wide	ADJ
iiclr-17569	449	15	powers	power	NOUN
iiclr-17569	449	16	to	to	PART
iiclr-17569	449	17	investigate	investigate	VERB
iiclr-17569	449	18	schemes	scheme	NOUN
iiclr-17569	449	19	and	and	CCONJ
iiclr-17569	449	20	take	take	VERB
iiclr-17569	449	21	action	action	NOUN
iiclr-17569	449	22	where	where	SCONJ
iiclr-17569	449	23	necessary	necessary	ADJ
iiclr-17569	449	24	;	;	PUNCT
iiclr-17569	449	25	takes	take	VERB
iiclr-17569	449	26	a	a	DET
iiclr-17569	449	27	proactive	proactive	ADJ
iiclr-17569	449	28	,	,	PUNCT
iiclr-17569	449	29	risk	risk	NOUN
iiclr-17569	449	30	-	-	PUNCT
iiclr-17569	449	31	focused	focus	VERB
iiclr-17569	449	32	approach	approach	NOUN
iiclr-17569	449	33	to	to	ADP
iiclr-17569	449	34	regulation	regulation	NOUN
iiclr-17569	449	35	;	;	PUNCT
iiclr-17569	449	36	and	and	CCONJ
iiclr-17569	449	37	provides	provide	VERB
iiclr-17569	449	38	practical	practical	ADJ
iiclr-17569	449	39	support	support	NOUN
iiclr-17569	449	40	for	for	ADP
iiclr-17569	449	41	the	the	DET
iiclr-17569	449	42	regulated	regulated	ADJ
iiclr-17569	449	43	community	community	NOUN
iiclr-17569	449	44	.	.	PUNCT
iiclr-17569	450	1	"'127	"'127	PUNCT
iiclr-17569	450	2	finally	finally	ADV
iiclr-17569	450	3	,	,	PUNCT
iiclr-17569	450	4	the	the	DET
iiclr-17569	450	5	pensions	pension	NOUN
iiclr-17569	450	6	regulator	regulator	NOUN
iiclr-17569	450	7	can	can	AUX
iiclr-17569	450	8	take	take	VERB
iiclr-17569	450	9	steps	step	NOUN
iiclr-17569	450	10	to	to	PART
iiclr-17569	450	11	protect	protect	VERB
iiclr-17569	450	12	scheme	scheme	NOUN
iiclr-17569	450	13	member	member	NOUN
iiclr-17569	450	14	's	's	PART
iiclr-17569	450	15	benefits	benefit	NOUN
iiclr-17569	450	16	if	if	SCONJ
iiclr-17569	450	17	it	it	PRON
iiclr-17569	450	18	determines	determine	VERB
iiclr-17569	450	19	that	that	SCONJ
iiclr-17569	450	20	the	the	DET
iiclr-17569	450	21	security	security	NOUN
iiclr-17569	450	22	of	of	ADP
iiclr-17569	450	23	their	their	PRON
iiclr-17569	450	24	scheme	scheme	NOUN
iiclr-17569	450	25	is	be	AUX
iiclr-17569	450	26	in	in	ADP
iiclr-17569	450	27	danger	danger	NOUN
iiclr-17569	450	28	,	,	PUNCT
iiclr-17569	450	29	and	and	CCONJ
iiclr-17569	450	30	it	it	PRON
iiclr-17569	450	31	can	can	AUX
iiclr-17569	450	32	also	also	ADV
iiclr-17569	450	33	take	take	VERB
iiclr-17569	450	34	action	action	NOUN
iiclr-17569	450	35	to	to	PART
iiclr-17569	450	36	prevent	prevent	VERB
iiclr-17569	450	37	an	an	DET
iiclr-17569	450	38	employer	employer	NOUN
iiclr-17569	450	39	from	from	ADP
iiclr-17569	450	40	intentionally	intentionally	ADV
iiclr-17569	450	41	avoiding	avoid	VERB
iiclr-17569	450	42	its	its	PRON
iiclr-17569	450	43	pension	pension	NOUN
iiclr-17569	450	44	obligations	obligation	NOUN
iiclr-17569	450	45	.	.	PUNCT
iiclr-17569	451	1	28	28	NUM
iiclr-17569	452	1	the	the	PRON
iiclr-17569	452	2	pa	pa	PROPN
iiclr-17569	452	3	2004	2004	NUM
iiclr-17569	452	4	also	also	ADV
iiclr-17569	452	5	sought	seek	VERB
iiclr-17569	452	6	to	to	PART
iiclr-17569	452	7	protect	protect	VERB
iiclr-17569	452	8	pensions	pension	NOUN
iiclr-17569	452	9	through	through	ADP
iiclr-17569	452	10	the	the	DET
iiclr-17569	452	11	creation	creation	NOUN
iiclr-17569	452	12	of	of	ADP
iiclr-17569	452	13	the	the	DET
iiclr-17569	452	14	pensions	pension	NOUN
iiclr-17569	452	15	protection	protection	PROPN
iiclr-17569	452	16	fund	fund	PROPN
iiclr-17569	452	17	(	(	PUNCT
iiclr-17569	452	18	ppf	ppf	PROPN
iiclr-17569	452	19	)	)	PUNCT
iiclr-17569	452	20	.	.	PUNCT
iiclr-17569	453	1	129	129	NUM
iiclr-17569	454	1	the	the	DET
iiclr-17569	454	2	ppf	ppf	PROPN
iiclr-17569	454	3	,	,	PUNCT
iiclr-17569	454	4	partially	partially	ADV
iiclr-17569	454	5	modeled	model	VERB
iiclr-17569	454	6	on	on	ADP
iiclr-17569	454	7	the	the	DET
iiclr-17569	454	8	united	united	PROPN
iiclr-17569	454	9	states	states	PROPN
iiclr-17569	454	10	'	'	PART
iiclr-17569	454	11	pbgc,130	pbgc,130	PROPN
iiclr-17569	454	12	was	be	AUX
iiclr-17569	454	13	created	create	VERB
iiclr-17569	454	14	to	to	PART
iiclr-17569	454	15	"	"	PUNCT
iiclr-17569	454	16	provide	provide	VERB
iiclr-17569	454	17	compensation	compensation	NOUN
iiclr-17569	454	18	to	to	ADP
iiclr-17569	454	19	members	member	NOUN
iiclr-17569	454	20	of	of	ADP
iiclr-17569	454	21	eligible	eligible	ADJ
iiclr-17569	454	22	defined	define	VERB
iiclr-17569	454	23	benefit	benefit	NOUN
iiclr-17569	454	24	pension	pension	NOUN
iiclr-17569	454	25	schemes	scheme	NOUN
iiclr-17569	454	26	,	,	PUNCT
iiclr-17569	454	27	when	when	SCONJ
iiclr-17569	454	28	there	there	PRON
iiclr-17569	454	29	is	be	VERB
iiclr-17569	454	30	a	a	DET
iiclr-17569	454	31	qualifying	qualify	VERB
iiclr-17569	454	32	insolvency	insolvency	NOUN
iiclr-17569	454	33	event	event	NOUN
iiclr-17569	454	34	in	in	ADP
iiclr-17569	454	35	relation	relation	NOUN
iiclr-17569	454	36	to	to	ADP
iiclr-17569	454	37	the	the	DET
iiclr-17569	454	38	employer	employer	NOUN
iiclr-17569	454	39	and	and	CCONJ
iiclr-17569	454	40	where	where	SCONJ
iiclr-17569	454	41	there	there	PRON
iiclr-17569	454	42	are	be	VERB
iiclr-17569	454	43	insufficient	insufficient	ADJ
iiclr-17569	454	44	assets	asset	NOUN
iiclr-17569	454	45	in	in	ADP
iiclr-17569	454	46	the	the	DET
iiclr-17569	454	47	pension	pension	NOUN
iiclr-17569	454	48	scheme	scheme	NOUN
iiclr-17569	454	49	to	to	PART
iiclr-17569	454	50	cover	cover	VERB
iiclr-17569	454	51	the	the	DET
iiclr-17569	454	52	pension	pension	NOUN
iiclr-17569	454	53	protection	protection	NOUN
iiclr-17569	454	54	fund	fund	NOUN
iiclr-17569	454	55	level	level	NOUN
iiclr-17569	454	56	of	of	ADP
iiclr-17569	454	57	compensation	compensation	NOUN
iiclr-17569	454	58	.	.	PUNCT
iiclr-17569	455	1	"	"	PUNCT
iiclr-17569	455	2	'	'	PUNCT
iiclr-17569	455	3	3	3	NUM
iiclr-17569	455	4	'	'	PUNCT
iiclr-17569	455	5	an	an	DET
iiclr-17569	455	6	123	123	NUM
iiclr-17569	455	7	.	.	PUNCT
iiclr-17569	456	1	hymans	hymans	PROPN
iiclr-17569	456	2	robertson	robertson	PROPN
iiclr-17569	456	3	,	,	PUNCT
iiclr-17569	456	4	farewell	farewell	INTJ
iiclr-17569	456	5	to	to	ADP
iiclr-17569	456	6	the	the	DET
iiclr-17569	456	7	mfr	mfr	NOUN
iiclr-17569	456	8	:	:	PUNCT
iiclr-17569	456	9	the	the	DET
iiclr-17569	456	10	future	future	NOUN
iiclr-17569	456	11	of	of	ADP
iiclr-17569	456	12	pension	pension	NOUN
iiclr-17569	456	13	scheme	scheme	NOUN
iiclr-17569	456	14	funding	funding	NOUN
iiclr-17569	456	15	2	2	NUM
iiclr-17569	456	16	(	(	PUNCT
iiclr-17569	456	17	may	may	NOUN
iiclr-17569	456	18	2005	2005	NUM
iiclr-17569	456	19	)	)	PUNCT
iiclr-17569	456	20	,	,	PUNCT
iiclr-17569	456	21	http://www.hymans.co.uk/hrilp/templates/research.asp?id=49&research=y	http://www.hymans.co.uk/hrilp/templates/research.asp?id=49&research=y	NOUN
iiclr-17569	456	22	.	.	PUNCT
iiclr-17569	457	1	124	124	NUM
iiclr-17569	457	2	.	.	PUNCT
iiclr-17569	458	1	i	i	PRON
iiclr-17569	458	2	d.	d.	PROPN
iiclr-17569	458	3	125	125	NUM
iiclr-17569	458	4	.	.	PUNCT
iiclr-17569	459	1	the	the	DET
iiclr-17569	459	2	pensions	pensions	PROPN
iiclr-17569	459	3	trust	trust	PROPN
iiclr-17569	459	4	,	,	PUNCT
iiclr-17569	459	5	the	the	DET
iiclr-17569	459	6	pensions	pension	NOUN
iiclr-17569	459	7	act	act	NOUN
iiclr-17569	459	8	2004	2004	NUM
iiclr-17569	459	9	,	,	PUNCT
iiclr-17569	459	10	http://www.thepensionstrust.org.ukftpt/shps/foremployers/latestcommitteepensionsnews/t	http://www.thepensionstrust.org.ukftpt/shps/foremployers/latestcommitteepensionsnews/t	PROPN
iiclr-17569	459	11	he+pensions+act+2004.htm	he+pensions+act+2004.htm	PROPN
iiclr-17569	459	12	(	(	PUNCT
iiclr-17569	459	13	last	last	ADV
iiclr-17569	459	14	visited	visit	VERB
iiclr-17569	459	15	jan	jan	PROPN
iiclr-17569	459	16	.	.	PROPN
iiclr-17569	460	1	20,2008	20,2008	PROPN
iiclr-17569	460	2	)	)	PUNCT
iiclr-17569	461	1	;	;	PUNCT
iiclr-17569	461	2	see	see	VERB
iiclr-17569	461	3	also	also	ADV
iiclr-17569	461	4	hymans	hyman	VERB
iiclr-17569	461	5	robertson	robertson	PROPN
iiclr-17569	461	6	,	,	PUNCT
iiclr-17569	461	7	supra	supra	PROPN
iiclr-17569	461	8	note	note	NOUN
iiclr-17569	461	9	123	123	NUM
iiclr-17569	461	10	.	.	PUNCT
iiclr-17569	462	1	126	126	NUM
iiclr-17569	462	2	.	.	PUNCT
iiclr-17569	463	1	the	the	DET
iiclr-17569	463	2	pensions	pension	NOUN
iiclr-17569	463	3	regulator	regulator	NOUN
iiclr-17569	463	4	about	about	ADP
iiclr-17569	463	5	us	we	PRON
iiclr-17569	463	6	,	,	PUNCT
iiclr-17569	463	7	http://www.thepensionsregulator.gov.uk/aboutus/powers.aspx	http://www.thepensionsregulator.gov.uk/aboutus/powers.aspx	PROPN
iiclr-17569	463	8	(	(	PUNCT
iiclr-17569	463	9	last	last	ADV
iiclr-17569	463	10	visited	visit	VERB
iiclr-17569	463	11	jan	jan	PROPN
iiclr-17569	463	12	.	.	PROPN
iiclr-17569	463	13	20	20	NUM
iiclr-17569	463	14	,	,	PUNCT
iiclr-17569	463	15	2008	2008	NUM
iiclr-17569	463	16	)	)	PUNCT
iiclr-17569	463	17	.	.	PUNCT
iiclr-17569	464	1	127	127	NUM
iiclr-17569	464	2	.	.	PUNCT
iiclr-17569	465	1	i	i	PRON
iiclr-17569	465	2	d.	d.	PROPN
iiclr-17569	465	3	128	128	NUM
iiclr-17569	465	4	.	.	PUNCT
iiclr-17569	466	1	i	i	PRON
iiclr-17569	466	2	d.	d.	PROPN
iiclr-17569	466	3	129	129	NUM
iiclr-17569	466	4	.	.	PUNCT
iiclr-17569	467	1	welcome	welcome	ADJ
iiclr-17569	467	2	to	to	ADP
iiclr-17569	467	3	the	the	DET
iiclr-17569	467	4	pension	pension	NOUN
iiclr-17569	467	5	protection	protection	NOUN
iiclr-17569	467	6	fund	fund	NOUN
iiclr-17569	467	7	website	website	NOUN
iiclr-17569	467	8	,	,	PUNCT
iiclr-17569	467	9	http://www.pensionprotectionfund.org.uk/	http://www.pensionprotectionfund.org.uk/	NOUN
iiclr-17569	467	10	(	(	PUNCT
iiclr-17569	467	11	last	last	ADJ
iiclr-17569	467	12	visited	visit	VERB
iiclr-17569	467	13	jan	jan	PROPN
iiclr-17569	467	14	.	.	PROPN
iiclr-17569	467	15	20	20	NUM
iiclr-17569	467	16	,	,	PUNCT
iiclr-17569	467	17	2008	2008	NUM
iiclr-17569	467	18	)	)	PUNCT
iiclr-17569	468	1	[	[	X
iiclr-17569	468	2	hereinafter	hereinafter	NOUN
iiclr-17569	468	3	ppf	ppf	PROPN
iiclr-17569	468	4	welcome	welcome	PROPN
iiclr-17569	468	5	]	]	X
iiclr-17569	468	6	;	;	PUNCT
iiclr-17569	468	7	but	but	CCONJ
iiclr-17569	468	8	see	see	VERB
iiclr-17569	468	9	yuill	yuill	NOUN
iiclr-17569	468	10	,	,	PUNCT
iiclr-17569	468	11	supra	supra	PROPN
iiclr-17569	468	12	note	note	NOUN
iiclr-17569	468	13	12	12	NUM
iiclr-17569	468	14	(	(	PUNCT
iiclr-17569	468	15	arguing	argue	VERB
iiclr-17569	468	16	the	the	DET
iiclr-17569	468	17	creation	creation	NOUN
iiclr-17569	468	18	of	of	ADP
iiclr-17569	468	19	the	the	DET
iiclr-17569	468	20	pbgc	pbgc	PROPN
iiclr-17569	468	21	and	and	CCONJ
iiclr-17569	468	22	the	the	DET
iiclr-17569	468	23	ppf	ppf	PROPN
iiclr-17569	468	24	contribute	contribute	VERB
iiclr-17569	468	25	to	to	ADP
iiclr-17569	468	26	the	the	DET
iiclr-17569	468	27	problem	problem	NOUN
iiclr-17569	468	28	of	of	ADP
iiclr-17569	468	29	pension	pension	NOUN
iiclr-17569	468	30	deficit	deficit	NOUN
iiclr-17569	468	31	because	because	SCONJ
iiclr-17569	468	32	the	the	DET
iiclr-17569	468	33	existence	existence	NOUN
iiclr-17569	468	34	of	of	ADP
iiclr-17569	468	35	those	those	DET
iiclr-17569	468	36	agencies	agency	NOUN
iiclr-17569	468	37	encourages	encourage	VERB
iiclr-17569	468	38	employers	employer	NOUN
iiclr-17569	468	39	to	to	PART
iiclr-17569	468	40	turn	turn	VERB
iiclr-17569	468	41	over	over	ADP
iiclr-17569	468	42	underfunded	underfunded	ADJ
iiclr-17569	468	43	plans	plan	NOUN
iiclr-17569	468	44	rather	rather	ADV
iiclr-17569	468	45	than	than	ADP
iiclr-17569	468	46	engage	engage	VERB
iiclr-17569	468	47	in	in	ADP
iiclr-17569	468	48	costly	costly	ADJ
iiclr-17569	468	49	measures	measure	NOUN
iiclr-17569	468	50	to	to	PART
iiclr-17569	468	51	fund	fund	VERB
iiclr-17569	468	52	the	the	DET
iiclr-17569	468	53	plans	plan	NOUN
iiclr-17569	468	54	)	)	PUNCT
iiclr-17569	468	55	.	.	PUNCT
iiclr-17569	469	1	130	130	NUM
iiclr-17569	469	2	.	.	PUNCT
iiclr-17569	470	1	john	john	PROPN
iiclr-17569	470	2	j.	j.	PROPN
iiclr-17569	470	3	papadakis	papadakis	PROPN
iiclr-17569	470	4	&	&	CCONJ
iiclr-17569	470	5	rosalind	rosalind	PROPN
iiclr-17569	470	6	j.	j.	PROPN
iiclr-17569	470	7	connor	connor	PROPN
iiclr-17569	470	8	,	,	PUNCT
iiclr-17569	470	9	the	the	DET
iiclr-17569	470	10	pensions	pension	NOUN
iiclr-17569	470	11	act	act	VERB
iiclr-17569	470	12	2004	2004	NUM
iiclr-17569	470	13	:	:	PUNCT
iiclr-17569	470	14	pension	pension	NOUN
iiclr-17569	470	15	protection	protection	NOUN
iiclr-17569	470	16	fund	fund	NOUN
iiclr-17569	470	17	,	,	PUNCT
iiclr-17569	470	18	http://wwwl.jonesday.com/pubs/pubs-detail.aspx?pubid-s1091	http://wwwl.jonesday.com/pubs/pubs-detail.aspx?pubid-s1091	PROPN
iiclr-17569	470	19	(	(	PUNCT
iiclr-17569	470	20	last	last	ADV
iiclr-17569	470	21	visited	visit	VERB
iiclr-17569	470	22	jan	jan	PROPN
iiclr-17569	470	23	.	.	PROPN
iiclr-17569	470	24	21	21	NUM
iiclr-17569	470	25	,	,	PUNCT
iiclr-17569	470	26	2008	2008	NUM
iiclr-17569	470	27	)	)	PUNCT
iiclr-17569	470	28	.	.	PUNCT
iiclr-17569	471	1	131	131	X
iiclr-17569	471	2	.	.	PUNCT
iiclr-17569	471	3	main	main	ADJ
iiclr-17569	471	4	functions	function	NOUN
iiclr-17569	471	5	of	of	ADP
iiclr-17569	471	6	pension	pension	NOUN
iiclr-17569	471	7	protection	protection	NOUN
iiclr-17569	471	8	fund	fund	NOUN
iiclr-17569	471	9	,	,	PUNCT
iiclr-17569	471	10	[	[	X
iiclr-17569	471	11	vol	vol	NOUN
iiclr-17569	471	12	.	.	PUNCT
iiclr-17569	472	1	18:1	18:1	NUM
iiclr-17569	472	2	a	a	DET
iiclr-17569	472	3	comparatve	comparatve	ADJ
iiclr-17569	472	4	analysis	analysis	NOUN
iiclr-17569	472	5	of	of	ADP
iiclr-17569	472	6	pension	pension	NOUN
iiclr-17569	472	7	reform	reform	NOUN
iiclr-17569	472	8	eligible	eligible	ADJ
iiclr-17569	472	9	scheme	scheme	NOUN
iiclr-17569	472	10	is	be	AUX
iiclr-17569	472	11	one	one	NUM
iiclr-17569	472	12	that	that	PRON
iiclr-17569	472	13	has	have	AUX
iiclr-17569	472	14	not	not	PART
iiclr-17569	472	15	started	start	VERB
iiclr-17569	472	16	wind	wind	NOUN
iiclr-17569	472	17	up	up	ADP
iiclr-17569	472	18	prior	prior	ADV
iiclr-17569	472	19	to	to	ADP
iiclr-17569	472	20	april	april	PROPN
iiclr-17569	472	21	5	5	NUM
iiclr-17569	472	22	,	,	PUNCT
iiclr-17569	472	23	2007.132	2007.132	NUM
iiclr-17569	472	24	the	the	DET
iiclr-17569	472	25	ppf	ppf	PROPN
iiclr-17569	472	26	can	can	AUX
iiclr-17569	472	27	assume	assume	VERB
iiclr-17569	472	28	responsibility	responsibility	NOUN
iiclr-17569	472	29	for	for	ADP
iiclr-17569	472	30	an	an	DET
iiclr-17569	472	31	eligible	eligible	ADJ
iiclr-17569	472	32	scheme	scheme	NOUN
iiclr-17569	472	33	if	if	SCONJ
iiclr-17569	472	34	"	"	PUNCT
iiclr-17569	472	35	a	a	DET
iiclr-17569	472	36	scheme	scheme	NOUN
iiclr-17569	472	37	rescue	rescue	NOUN
iiclr-17569	472	38	is	be	AUX
iiclr-17569	472	39	not	not	PART
iiclr-17569	472	40	possible	possible	ADJ
iiclr-17569	472	41	;	;	PUNCT
iiclr-17569	472	42	and	and	CCONJ
iiclr-17569	472	43	the	the	DET
iiclr-17569	472	44	scheme	scheme	NOUN
iiclr-17569	472	45	has	have	VERB
iiclr-17569	472	46	a	a	DET
iiclr-17569	472	47	deficit	deficit	NOUN
iiclr-17569	472	48	.	.	PUNCT
iiclr-17569	473	1	"	"	PUNCT
iiclr-17569	473	2	''	''	PUNCT
iiclr-17569	473	3	33	33	NUM
iiclr-17569	473	4	funding	funding	NOUN
iiclr-17569	473	5	for	for	ADP
iiclr-17569	473	6	the	the	DET
iiclr-17569	473	7	ppf	ppf	PROPN
iiclr-17569	473	8	is	be	AUX
iiclr-17569	473	9	supplied	supply	VERB
iiclr-17569	473	10	by	by	ADP
iiclr-17569	473	11	a	a	DET
iiclr-17569	473	12	levy	levy	NOUN
iiclr-17569	473	13	,	,	PUNCT
iiclr-17569	473	14	calculated	calculate	VERB
iiclr-17569	473	15	based	base	VERB
iiclr-17569	473	16	on	on	ADP
iiclr-17569	473	17	the	the	DET
iiclr-17569	473	18	size	size	NOUN
iiclr-17569	473	19	and	and	CCONJ
iiclr-17569	473	20	solvency	solvency	NOUN
iiclr-17569	473	21	of	of	ADP
iiclr-17569	473	22	the	the	DET
iiclr-17569	473	23	scheme	scheme	NOUN
iiclr-17569	473	24	,	,	PUNCT
iiclr-17569	473	25	issued	issue	VERB
iiclr-17569	473	26	on	on	ADP
iiclr-17569	473	27	all	all	DET
iiclr-17569	473	28	defined	define	VERB
iiclr-17569	473	29	benefit	benefit	NOUN
iiclr-17569	473	30	plans	plan	NOUN
iiclr-17569	473	31	.	.	PUNCT
iiclr-17569	474	1	134	134	NUM
iiclr-17569	474	2	the	the	DET
iiclr-17569	474	3	ppf	ppf	PROPN
iiclr-17569	474	4	is	be	AUX
iiclr-17569	474	5	also	also	ADV
iiclr-17569	474	6	financed	finance	VERB
iiclr-17569	474	7	by	by	ADP
iiclr-17569	474	8	funds	fund	NOUN
iiclr-17569	474	9	it	it	PRON
iiclr-17569	474	10	receives	receive	VERB
iiclr-17569	474	11	from	from	ADP
iiclr-17569	474	12	schemes	scheme	NOUN
iiclr-17569	474	13	it	it	PRON
iiclr-17569	474	14	takes	take	VERB
iiclr-17569	474	15	over	over	ADP
iiclr-17569	474	16	and	and	CCONJ
iiclr-17569	474	17	by	by	ADP
iiclr-17569	474	18	payments	payment	NOUN
iiclr-17569	474	19	into	into	ADP
iiclr-17569	474	20	those	those	DET
iiclr-17569	474	21	schemes	scheme	NOUN
iiclr-17569	474	22	by	by	ADP
iiclr-17569	474	23	employers	employer	NOUN
iiclr-17569	474	24	.	.	PUNCT
iiclr-17569	474	25	'	'	PUNCT
iiclr-17569	475	1	35	35	NUM
iiclr-17569	475	2	there	there	PRON
iiclr-17569	475	3	is	be	VERB
iiclr-17569	475	4	great	great	ADJ
iiclr-17569	475	5	concern	concern	NOUN
iiclr-17569	475	6	that	that	SCONJ
iiclr-17569	475	7	the	the	DET
iiclr-17569	475	8	levy	levy	NOUN
iiclr-17569	475	9	will	will	AUX
iiclr-17569	475	10	become	become	VERB
iiclr-17569	475	11	significantly	significantly	ADV
iiclr-17569	475	12	larger	large	ADJ
iiclr-17569	475	13	during	during	ADP
iiclr-17569	475	14	times	time	NOUN
iiclr-17569	475	15	of	of	ADP
iiclr-17569	475	16	financial	financial	ADJ
iiclr-17569	475	17	distress	distress	NOUN
iiclr-17569	475	18	,	,	PUNCT
iiclr-17569	475	19	when	when	SCONJ
iiclr-17569	475	20	more	more	ADJ
iiclr-17569	475	21	employers	employer	NOUN
iiclr-17569	475	22	are	be	AUX
iiclr-17569	475	23	likely	likely	ADJ
iiclr-17569	475	24	to	to	PART
iiclr-17569	475	25	become	become	VERB
iiclr-17569	475	26	insolvent	insolvent	ADJ
iiclr-17569	475	27	.	.	PUNCT
iiclr-17569	476	1	36	36	NUM
iiclr-17569	477	1	the	the	DET
iiclr-17569	477	2	ppf	ppf	PROPN
iiclr-17569	477	3	pays	pay	VERB
iiclr-17569	477	4	compensation	compensation	NOUN
iiclr-17569	477	5	to	to	ADP
iiclr-17569	477	6	members	member	NOUN
iiclr-17569	477	7	of	of	ADP
iiclr-17569	477	8	eligible	eligible	ADJ
iiclr-17569	477	9	pension	pension	NOUN
iiclr-17569	477	10	schemes	scheme	NOUN
iiclr-17569	477	11	on	on	ADP
iiclr-17569	477	12	two	two	NUM
iiclr-17569	477	13	different	different	ADJ
iiclr-17569	477	14	schedules	schedule	NOUN
iiclr-17569	477	15	.	.	PUNCT
iiclr-17569	477	16	'	'	PUNCT
iiclr-17569	478	1	37	37	NUM
iiclr-17569	478	2	scheme	scheme	NOUN
iiclr-17569	478	3	members	member	NOUN
iiclr-17569	478	4	who	who	PRON
iiclr-17569	478	5	have	have	AUX
iiclr-17569	478	6	reached	reach	VERB
iiclr-17569	478	7	the	the	DET
iiclr-17569	478	8	normal	normal	ADJ
iiclr-17569	478	9	pension	pension	NOUN
iiclr-17569	478	10	age	age	NOUN
iiclr-17569	478	11	specified	specify	VERB
iiclr-17569	478	12	by	by	ADP
iiclr-17569	478	13	their	their	PRON
iiclr-17569	478	14	scheme	scheme	NOUN
iiclr-17569	478	15	,	,	PUNCT
iiclr-17569	478	16	or	or	CCONJ
iiclr-17569	478	17	members	member	NOUN
iiclr-17569	478	18	who	who	PRON
iiclr-17569	478	19	are	be	AUX
iiclr-17569	478	20	already	already	ADV
iiclr-17569	478	21	receiving	receive	VERB
iiclr-17569	478	22	a	a	DET
iiclr-17569	478	23	pension	pension	NOUN
iiclr-17569	478	24	from	from	ADP
iiclr-17569	478	25	the	the	DET
iiclr-17569	478	26	scheme	scheme	NOUN
iiclr-17569	478	27	,	,	PUNCT
iiclr-17569	478	28	receive	receive	VERB
iiclr-17569	478	29	100	100	NUM
iiclr-17569	478	30	%	%	NOUN
iiclr-17569	478	31	level	level	NOUN
iiclr-17569	478	32	of	of	ADP
iiclr-17569	478	33	compensation	compensation	NOUN
iiclr-17569	478	34	from	from	ADP
iiclr-17569	478	35	the	the	DET
iiclr-17569	478	36	ppf.131	ppf.131	NOUN
iiclr-17569	478	37	the	the	DET
iiclr-17569	478	38	100	100	NUM
iiclr-17569	478	39	%	%	NOUN
iiclr-17569	478	40	level	level	NOUN
iiclr-17569	478	41	of	of	ADP
iiclr-17569	478	42	compensation	compensation	NOUN
iiclr-17569	478	43	is	be	AUX
iiclr-17569	478	44	equal	equal	ADJ
iiclr-17569	478	45	to	to	ADP
iiclr-17569	478	46	the	the	DET
iiclr-17569	478	47	amount	amount	NOUN
iiclr-17569	478	48	of	of	ADP
iiclr-17569	478	49	compensation	compensation	NOUN
iiclr-17569	478	50	paid	pay	VERB
iiclr-17569	478	51	from	from	ADP
iiclr-17569	478	52	the	the	DET
iiclr-17569	478	53	pension	pension	NOUN
iiclr-17569	478	54	scheme	scheme	NOUN
iiclr-17569	478	55	immediately	immediately	ADV
iiclr-17569	478	56	before	before	ADP
iiclr-17569	478	57	the	the	DET
iiclr-17569	478	58	assessment	assessment	NOUN
iiclr-17569	478	59	date	date	NOUN
iiclr-17569	478	60	,	,	PUNCT
iiclr-17569	478	61	subject	subject	ADJ
iiclr-17569	478	62	to	to	ADP
iiclr-17569	478	63	review	review	NOUN
iiclr-17569	478	64	of	of	ADP
iiclr-17569	478	65	the	the	DET
iiclr-17569	478	66	scheme	scheme	NOUN
iiclr-17569	478	67	's	's	PART
iiclr-17569	478	68	rules	rule	NOUN
iiclr-17569	478	69	by	by	ADP
iiclr-17569	478	70	the	the	DET
iiclr-17569	478	71	ppf	ppf	PROPN
iiclr-17569	478	72	.	.	PROPN
iiclr-17569	478	73	139	139	NUM
iiclr-17569	478	74	this	this	DET
iiclr-17569	478	75	amount	amount	NOUN
iiclr-17569	478	76	is	be	AUX
iiclr-17569	478	77	increased	increase	VERB
iiclr-17569	478	78	commensurate	commensurate	ADJ
iiclr-17569	478	79	with	with	ADP
iiclr-17569	478	80	the	the	DET
iiclr-17569	478	81	retail	retail	ADJ
iiclr-17569	478	82	price	price	NOUN
iiclr-17569	478	83	index	index	NOUN
iiclr-17569	478	84	,	,	PUNCT
iiclr-17569	478	85	at	at	ADP
iiclr-17569	478	86	no	no	DET
iiclr-17569	478	87	more	more	ADJ
iiclr-17569	478	88	than	than	ADP
iiclr-17569	478	89	2.5	2.5	NUM
iiclr-17569	478	90	%	%	NOUN
iiclr-17569	478	91	a	a	DET
iiclr-17569	478	92	year	year	NOUN
iiclr-17569	478	93	,	,	PUNCT
iiclr-17569	478	94	which	which	PRON
iiclr-17569	478	95	could	could	AUX
iiclr-17569	478	96	be	be	AUX
iiclr-17569	478	97	lower	low	ADJ
iiclr-17569	478	98	than	than	ADP
iiclr-17569	478	99	the	the	DET
iiclr-17569	478	100	yearly	yearly	ADJ
iiclr-17569	478	101	increase	increase	NOUN
iiclr-17569	478	102	provided	provide	VERB
iiclr-17569	478	103	for	for	ADP
iiclr-17569	478	104	by	by	ADP
iiclr-17569	478	105	the	the	DET
iiclr-17569	478	106	pension	pension	NOUN
iiclr-17569	478	107	scheme	scheme	NOUN
iiclr-17569	478	108	.	.	PUNCT
iiclr-17569	479	1	'40	'40	NUM
iiclr-17569	479	2	scheme	scheme	NOUN
iiclr-17569	479	3	members	member	NOUN
iiclr-17569	479	4	below	below	ADP
iiclr-17569	479	5	the	the	DET
iiclr-17569	479	6	pension	pension	NOUN
iiclr-17569	479	7	scheme	scheme	NOUN
iiclr-17569	479	8	's	's	PART
iiclr-17569	479	9	normal	normal	ADJ
iiclr-17569	479	10	pension	pension	NOUN
iiclr-17569	479	11	age	age	NOUN
iiclr-17569	479	12	and	and	CCONJ
iiclr-17569	479	13	not	not	PART
iiclr-17569	479	14	already	already	ADV
iiclr-17569	479	15	receiving	receive	VERB
iiclr-17569	479	16	a	a	DET
iiclr-17569	479	17	pension	pension	NOUN
iiclr-17569	479	18	will	will	AUX
iiclr-17569	479	19	receive	receive	VERB
iiclr-17569	479	20	90	90	NUM
iiclr-17569	479	21	%	%	NOUN
iiclr-17569	479	22	of	of	ADP
iiclr-17569	479	23	their	their	PRON
iiclr-17569	479	24	level	level	NOUN
iiclr-17569	479	25	of	of	ADP
iiclr-17569	479	26	compensation	compensation	NOUN
iiclr-17569	479	27	accrued	accrue	VERB
iiclr-17569	479	28	prior	prior	ADV
iiclr-17569	479	29	to	to	ADP
iiclr-17569	479	30	the	the	DET
iiclr-17569	479	31	assessment	assessment	NOUN
iiclr-17569	479	32	date	date	NOUN
iiclr-17569	479	33	from	from	ADP
iiclr-17569	479	34	the	the	DET
iiclr-17569	479	35	ppf.141	ppf.141	NOUN
iiclr-17569	479	36	these	these	DET
iiclr-17569	479	37	scheme	scheme	NOUN
iiclr-17569	479	38	members	member	NOUN
iiclr-17569	479	39	are	be	AUX
iiclr-17569	479	40	entitled	entitle	VERB
iiclr-17569	479	41	to	to	ADP
iiclr-17569	479	42	an	an	DET
iiclr-17569	479	43	increase	increase	NOUN
iiclr-17569	479	44	proportionate	proportionate	ADJ
iiclr-17569	479	45	to	to	ADP
iiclr-17569	479	46	the	the	DET
iiclr-17569	479	47	increase	increase	NOUN
iiclr-17569	479	48	in	in	ADP
iiclr-17569	479	49	the	the	DET
iiclr-17569	479	50	retail	retail	ADJ
iiclr-17569	479	51	price	price	NOUN
iiclr-17569	479	52	index	index	NOUN
iiclr-17569	479	53	of	of	ADP
iiclr-17569	479	54	no	no	DET
iiclr-17569	479	55	more	more	ADJ
iiclr-17569	479	56	than	than	ADP
iiclr-17569	479	57	5	5	NUM
iiclr-17569	479	58	%	%	NOUN
iiclr-17569	479	59	per	per	ADP
iiclr-17569	479	60	year	year	NOUN
iiclr-17569	479	61	between	between	ADP
iiclr-17569	479	62	the	the	DET
iiclr-17569	479	63	assessment	assessment	NOUN
iiclr-17569	479	64	date	date	NOUN
iiclr-17569	479	65	and	and	CCONJ
iiclr-17569	479	66	the	the	DET
iiclr-17569	479	67	start	start	NOUN
iiclr-17569	479	68	of	of	ADP
iiclr-17569	479	69	payments.142	payments.142	NOUN
iiclr-17569	479	70	all	all	DET
iiclr-17569	479	71	scheme	scheme	NOUN
iiclr-17569	479	72	members	member	NOUN
iiclr-17569	479	73	who	who	PRON
iiclr-17569	479	74	have	have	AUX
iiclr-17569	479	75	reached	reach	VERB
iiclr-17569	479	76	normal	normal	ADJ
iiclr-17569	479	77	pensions	pension	NOUN
iiclr-17569	479	78	age	age	NOUN
iiclr-17569	479	79	or	or	CCONJ
iiclr-17569	479	80	are	be	AUX
iiclr-17569	479	81	already	already	ADV
iiclr-17569	479	82	receiving	receive	VERB
iiclr-17569	479	83	a	a	DET
iiclr-17569	479	84	pension	pension	NOUN
iiclr-17569	479	85	are	be	AUX
iiclr-17569	479	86	entitled	entitle	VERB
iiclr-17569	479	87	to	to	ADP
iiclr-17569	479	88	a	a	DET
iiclr-17569	479	89	maximum	maximum	ADJ
iiclr-17569	479	90	compensation	compensation	NOUN
iiclr-17569	479	91	which	which	PRON
iiclr-17569	479	92	is	be	AUX
iiclr-17569	479	93	equivalent	equivalent	ADJ
iiclr-17569	479	94	to	to	ADP
iiclr-17569	479	95	£	£	SYM
iiclr-17569	479	96	26,050	26,050	NUM
iiclr-17569	479	97	at	at	ADP
iiclr-17569	479	98	age	age	NOUN
iiclr-17569	479	99	sixty	sixty	NUM
iiclr-17569	479	100	-	-	PUNCT
iiclr-17569	479	101	five	five	NUM
iiclr-17569	479	102	.	.	PUNCT
iiclr-17569	480	1	143	143	NUM
iiclr-17569	480	2	once	once	SCONJ
iiclr-17569	480	3	these	these	DET
iiclr-17569	480	4	scheme	scheme	NOUN
iiclr-17569	480	5	members	member	NOUN
iiclr-17569	480	6	start	start	VERB
iiclr-17569	480	7	http://www.pensionprotectionfund.org.uk/index/main-functions.htm	http://www.pensionprotectionfund.org.uk/index/main-functions.htm	PROPN
iiclr-17569	480	8	(	(	PUNCT
iiclr-17569	480	9	last	last	ADV
iiclr-17569	480	10	visited	visit	VERB
iiclr-17569	480	11	jan	jan	PROPN
iiclr-17569	480	12	.	.	PROPN
iiclr-17569	480	13	21	21	NUM
iiclr-17569	480	14	,	,	PUNCT
iiclr-17569	480	15	2008	2008	NUM
iiclr-17569	480	16	)	)	PUNCT
iiclr-17569	480	17	.	.	PUNCT
iiclr-17569	481	1	132	132	NUM
iiclr-17569	481	2	.	.	X
iiclr-17569	481	3	qualifying	qualify	VERB
iiclr-17569	481	4	conditions	condition	NOUN
iiclr-17569	481	5	of	of	ADP
iiclr-17569	481	6	pension	pension	NOUN
iiclr-17569	481	7	protection	protection	NOUN
iiclr-17569	481	8	fund	fund	NOUN
iiclr-17569	482	1	i	i	PRON
iiclr-17569	482	2	http://www.pensionprotectionfund.org.uk/index/who-is-eligible/qualifying-conditions.htm	http://www.pensionprotectionfund.org.uk/index/who-is-eligible/qualifying-conditions.htm	X
iiclr-17569	483	1	(	(	PUNCT
iiclr-17569	483	2	last	last	ADV
iiclr-17569	483	3	visited	visit	VERB
iiclr-17569	483	4	jan	jan	PROPN
iiclr-17569	483	5	.	.	PROPN
iiclr-17569	483	6	21	21	NUM
iiclr-17569	483	7	,	,	PUNCT
iiclr-17569	483	8	2008	2008	NUM
iiclr-17569	483	9	)	)	PUNCT
iiclr-17569	483	10	.	.	PUNCT
iiclr-17569	484	1	133	133	NUM
iiclr-17569	484	2	.	.	PUNCT
iiclr-17569	485	1	papadakis	papadakis	PROPN
iiclr-17569	485	2	&	&	CCONJ
iiclr-17569	485	3	connor	connor	PROPN
iiclr-17569	485	4	,	,	PUNCT
iiclr-17569	485	5	supra	supra	PROPN
iiclr-17569	485	6	note	note	NOUN
iiclr-17569	485	7	130	130	NUM
iiclr-17569	485	8	.	.	PUNCT
iiclr-17569	485	9	134	134	NUM
iiclr-17569	485	10	.	.	PUNCT
iiclr-17569	486	1	faqs	faqs	PROPN
iiclr-17569	486	2	:	:	PUNCT
iiclr-17569	486	3	pension	pension	NOUN
iiclr-17569	486	4	protection	protection	NOUN
iiclr-17569	486	5	levy	levy	VERB
iiclr-17569	486	6	2006/07s	2006/07s	NUM
iiclr-17569	486	7	http://www.pensionprotectionfund.org.uk/index/pension-protection-levy2/faqs4pension-protectionjlevy_2007_08.htm	http://www.pensionprotectionfund.org.uk/index/pension-protection-levy2/faqs4pension-protectionjlevy_2007_08.htm	NOUN
iiclr-17569	486	8	(	(	PUNCT
iiclr-17569	486	9	last	last	ADV
iiclr-17569	486	10	visited	visit	VERB
iiclr-17569	486	11	jan	jan	PROPN
iiclr-17569	486	12	.	.	PROPN
iiclr-17569	486	13	21	21	NUM
iiclr-17569	486	14	,	,	PUNCT
iiclr-17569	486	15	2008	2008	NUM
iiclr-17569	486	16	)	)	PUNCT
iiclr-17569	486	17	.	.	PUNCT
iiclr-17569	487	1	135	135	NUM
iiclr-17569	487	2	.	.	PUNCT
iiclr-17569	488	1	papadakis	papadakis	PROPN
iiclr-17569	488	2	&	&	CCONJ
iiclr-17569	488	3	connor	connor	PROPN
iiclr-17569	488	4	,	,	PUNCT
iiclr-17569	488	5	supra	supra	PROPN
iiclr-17569	488	6	note	note	NOUN
iiclr-17569	488	7	130	130	NUM
iiclr-17569	488	8	.	.	PUNCT
iiclr-17569	488	9	136	136	NUM
iiclr-17569	488	10	.	.	PUNCT
iiclr-17569	489	1	i	i	PRON
iiclr-17569	489	2	d.	d.	PROPN
iiclr-17569	489	3	137	137	NUM
iiclr-17569	489	4	.	.	PUNCT
iiclr-17569	490	1	pension	pension	NOUN
iiclr-17569	490	2	protection	protection	PROPN
iiclr-17569	490	3	fund	fund	PROPN
iiclr-17569	490	4	compensation	compensation	PROPN
iiclr-17569	490	5	,	,	PUNCT
iiclr-17569	490	6	http://www.pensionprotectionfund.org.uk/index/main-functions/compensation.htm	http://www.pensionprotectionfund.org.uk/index/main-functions/compensation.htm	PROPN
iiclr-17569	491	1	(	(	PUNCT
iiclr-17569	491	2	last	last	ADV
iiclr-17569	491	3	visited	visit	VERB
iiclr-17569	491	4	jan	jan	PROPN
iiclr-17569	491	5	.	.	PROPN
iiclr-17569	491	6	21	21	NUM
iiclr-17569	491	7	,	,	PUNCT
iiclr-17569	491	8	2008	2008	NUM
iiclr-17569	491	9	)	)	PUNCT
iiclr-17569	492	1	[	[	X
iiclr-17569	492	2	hereinafter	hereinafter	NOUN
iiclr-17569	492	3	ppfcompensation	ppfcompensation	NOUN
iiclr-17569	492	4	]	]	PUNCT
iiclr-17569	492	5	.	.	PUNCT
iiclr-17569	493	1	138	138	NUM
iiclr-17569	493	2	.	.	PUNCT
iiclr-17569	494	1	i	i	PRON
iiclr-17569	494	2	d.	d.	PROPN
iiclr-17569	494	3	139	139	NUM
iiclr-17569	494	4	.	.	PUNCT
iiclr-17569	495	1	i	i	PRON
iiclr-17569	495	2	d.	d.	PROPN
iiclr-17569	495	3	140	140	NUM
iiclr-17569	495	4	.	.	PUNCT
iiclr-17569	496	1	i	i	PRON
iiclr-17569	496	2	d.	d.	PROPN
iiclr-17569	496	3	141	141	NUM
iiclr-17569	496	4	.	.	PUNCT
iiclr-17569	497	1	i	i	PRON
iiclr-17569	497	2	d.	d.	PROPN
iiclr-17569	498	1	but	but	CCONJ
iiclr-17569	498	2	see	see	VERB
iiclr-17569	498	3	johnston	johnston	PROPN
iiclr-17569	498	4	press	press	PROPN
iiclr-17569	498	5	plc	plc	PROPN
iiclr-17569	498	6	,	,	PUNCT
iiclr-17569	498	7	new	new	ADJ
iiclr-17569	498	8	deal	deal	NOUN
iiclr-17569	498	9	call	call	NOUN
iiclr-17569	498	10	for	for	ADP
iiclr-17569	498	11	t&n	t&n	PROPN
iiclr-17569	498	12	pensioners	pensioner	NOUN
iiclr-17569	498	13	,	,	PUNCT
iiclr-17569	498	14	buxton	buxton	NOUN
iiclr-17569	498	15	advertiser	advertiser	PROPN
iiclr-17569	498	16	,	,	PUNCT
iiclr-17569	498	17	july	july	PROPN
iiclr-17569	498	18	27	27	NUM
iiclr-17569	498	19	,	,	PUNCT
iiclr-17569	498	20	2006	2006	NUM
iiclr-17569	498	21	(	(	PUNCT
iiclr-17569	498	22	stating	state	VERB
iiclr-17569	498	23	employees	employee	NOUN
iiclr-17569	498	24	who	who	PRON
iiclr-17569	498	25	took	take	VERB
iiclr-17569	498	26	early	early	ADJ
iiclr-17569	498	27	retirement	retirement	NOUN
iiclr-17569	498	28	could	could	AUX
iiclr-17569	498	29	lose	lose	VERB
iiclr-17569	498	30	up	up	ADP
iiclr-17569	498	31	to	to	PART
iiclr-17569	498	32	80	80	NUM
iiclr-17569	498	33	%	%	NOUN
iiclr-17569	498	34	of	of	ADP
iiclr-17569	498	35	their	their	PRON
iiclr-17569	498	36	benefits	benefit	NOUN
iiclr-17569	498	37	,	,	PUNCT
iiclr-17569	498	38	current	current	ADJ
iiclr-17569	498	39	employees	employee	NOUN
iiclr-17569	498	40	approximately	approximately	ADV
iiclr-17569	498	41	40	40	NUM
iiclr-17569	498	42	%	%	NOUN
iiclr-17569	498	43	,	,	PUNCT
iiclr-17569	498	44	and	and	CCONJ
iiclr-17569	498	45	pensioners	pensioner	NOUN
iiclr-17569	498	46	up	up	ADP
iiclr-17569	498	47	to	to	PART
iiclr-17569	498	48	30	30	NUM
iiclr-17569	498	49	%	%	NOUN
iiclr-17569	498	50	)	)	PUNCT
iiclr-17569	498	51	.	.	PUNCT
iiclr-17569	499	1	142	142	NUM
iiclr-17569	499	2	.	.	PUNCT
iiclr-17569	499	3	ppfcompensation	ppfcompensation	NOUN
iiclr-17569	499	4	,	,	PUNCT
iiclr-17569	499	5	supra	supra	PROPN
iiclr-17569	499	6	note	note	NOUN
iiclr-17569	499	7	137	137	NUM
iiclr-17569	499	8	.	.	PUNCT
iiclr-17569	500	1	143	143	NUM
iiclr-17569	500	2	.	.	PUNCT
iiclr-17569	501	1	i	i	PRON
iiclr-17569	501	2	d.	d.	PROPN
iiclr-17569	501	3	this	this	PRON
iiclr-17569	501	4	includes	include	VERB
iiclr-17569	501	5	people	people	NOUN
iiclr-17569	501	6	of	of	ADP
iiclr-17569	501	7	any	any	DET
iiclr-17569	501	8	age	age	NOUN
iiclr-17569	501	9	who	who	PRON
iiclr-17569	501	10	are	be	AUX
iiclr-17569	501	11	already	already	ADV
iiclr-17569	501	12	receiving	receive	VERB
iiclr-17569	501	13	a	a	DET
iiclr-17569	501	14	"	"	PUNCT
iiclr-17569	501	15	survivors	survivor	NOUN
iiclr-17569	501	16	'	'	PART
iiclr-17569	501	17	pension	pension	NOUN
iiclr-17569	501	18	or	or	CCONJ
iiclr-17569	501	19	a	a	DET
iiclr-17569	501	20	pension	pension	NOUN
iiclr-17569	501	21	on	on	ADP
iiclr-17569	501	22	the	the	DET
iiclr-17569	501	23	grounds	ground	NOUN
iiclr-17569	501	24	of	of	ADP
iiclr-17569	501	25	ill	ill	ADJ
iiclr-17569	501	26	health	health	NOUN
iiclr-17569	501	27	.	.	PUNCT
iiclr-17569	501	28	"	"	PUNCT
iiclr-17569	502	1	i	i	PRON
iiclr-17569	502	2	d.	d.	PROPN
iiclr-17569	502	3	20081	20081	NUM
iiclr-17569	502	4	ind	ind	PROPN
iiclr-17569	502	5	.	.	PUNCT
iiclr-17569	503	1	int'l	int'l	PROPN
iiclr-17569	503	2	&	&	CCONJ
iiclr-17569	503	3	comp	comp	PROPN
iiclr-17569	503	4	.	.	PUNCT
iiclr-17569	504	1	l.	l.	PROPN
iiclr-17569	504	2	rev	rev	PROPN
iiclr-17569	504	3	.	.	PUNCT
iiclr-17569	505	1	receiving	receive	VERB
iiclr-17569	505	2	payments	payment	NOUN
iiclr-17569	505	3	,	,	PUNCT
iiclr-17569	505	4	their	their	PRON
iiclr-17569	505	5	yearly	yearly	ADJ
iiclr-17569	505	6	increase	increase	NOUN
iiclr-17569	505	7	will	will	AUX
iiclr-17569	505	8	also	also	ADV
iiclr-17569	505	9	be	be	AUX
iiclr-17569	505	10	commensurate	commensurate	ADJ
iiclr-17569	505	11	with	with	ADP
iiclr-17569	505	12	the	the	DET
iiclr-17569	505	13	retail	retail	ADJ
iiclr-17569	505	14	prices	price	NOUN
iiclr-17569	505	15	index	index	NOUN
iiclr-17569	505	16	,	,	PUNCT
iiclr-17569	505	17	up	up	ADP
iiclr-17569	505	18	to	to	ADP
iiclr-17569	505	19	a	a	DET
iiclr-17569	505	20	maximum	maximum	NOUN
iiclr-17569	505	21	of	of	ADP
iiclr-17569	505	22	2.5%.144	2.5%.144	NUM
iiclr-17569	505	23	while	while	SCONJ
iiclr-17569	505	24	the	the	DET
iiclr-17569	505	25	ppf	ppf	PROPN
iiclr-17569	505	26	has	have	VERB
iiclr-17569	505	27	the	the	DET
iiclr-17569	505	28	ability	ability	NOUN
iiclr-17569	505	29	to	to	PART
iiclr-17569	505	30	adjust	adjust	VERB
iiclr-17569	505	31	levies	levy	NOUN
iiclr-17569	505	32	as	as	SCONJ
iiclr-17569	505	33	needed	need	VERB
iiclr-17569	505	34	to	to	PART
iiclr-17569	505	35	meet	meet	VERB
iiclr-17569	505	36	its	its	PRON
iiclr-17569	505	37	liabilities	liability	NOUN
iiclr-17569	505	38	,	,	PUNCT
iiclr-17569	505	39	it	it	PRON
iiclr-17569	505	40	can	can	AUX
iiclr-17569	505	41	reduce	reduce	VERB
iiclr-17569	505	42	compensation	compensation	NOUN
iiclr-17569	505	43	in	in	ADP
iiclr-17569	505	44	severe	severe	ADJ
iiclr-17569	505	45	situations.1	situations.1	NOUN
iiclr-17569	505	46	45	45	NUM
iiclr-17569	505	47	the	the	DET
iiclr-17569	505	48	pa	pa	PROPN
iiclr-17569	505	49	2004	2004	NUM
iiclr-17569	505	50	also	also	ADV
iiclr-17569	505	51	sought	seek	VERB
iiclr-17569	505	52	to	to	PART
iiclr-17569	505	53	protection	protection	NOUN
iiclr-17569	505	54	pensions	pension	NOUN
iiclr-17569	505	55	by	by	ADP
iiclr-17569	505	56	creating	create	VERB
iiclr-17569	505	57	the	the	DET
iiclr-17569	505	58	fraud	fraud	NOUN
iiclr-17569	505	59	compensation	compensation	PROPN
iiclr-17569	505	60	fund	fund	PROPN
iiclr-17569	505	61	(	(	PUNCT
iiclr-17569	505	62	fcf	fcf	PROPN
iiclr-17569	505	63	)	)	PUNCT
iiclr-17569	505	64	,	,	PUNCT
iiclr-17569	505	65	which	which	PRON
iiclr-17569	505	66	funds	fund	VERB
iiclr-17569	505	67	pension	pension	NOUN
iiclr-17569	505	68	schemes	scheme	NOUN
iiclr-17569	505	69	that	that	PRON
iiclr-17569	505	70	have	have	AUX
iiclr-17569	505	71	lost	lose	VERB
iiclr-17569	505	72	funds	fund	NOUN
iiclr-17569	505	73	due	due	ADJ
iiclr-17569	505	74	to	to	ADP
iiclr-17569	505	75	dishonesty	dishonesty	NOUN
iiclr-17569	505	76	.	.	PUNCT
iiclr-17569	506	1	46	46	NUM
iiclr-17569	506	2	there	there	PRON
iiclr-17569	506	3	are	be	VERB
iiclr-17569	506	4	four	four	NUM
iiclr-17569	506	5	requirements	requirement	NOUN
iiclr-17569	506	6	that	that	PRON
iiclr-17569	506	7	must	must	AUX
iiclr-17569	506	8	be	be	AUX
iiclr-17569	506	9	met	meet	VERB
iiclr-17569	506	10	before	before	ADP
iiclr-17569	506	11	compensation	compensation	NOUN
iiclr-17569	506	12	can	can	AUX
iiclr-17569	506	13	be	be	AUX
iiclr-17569	506	14	received	receive	VERB
iiclr-17569	506	15	from	from	ADP
iiclr-17569	506	16	the	the	DET
iiclr-17569	506	17	fcf	fcf	NOUN
iiclr-17569	506	18	:	:	PUNCT
iiclr-17569	506	19	1	1	NUM
iiclr-17569	506	20	)	)	PUNCT
iiclr-17569	506	21	the	the	DET
iiclr-17569	506	22	scheme	scheme	NOUN
iiclr-17569	506	23	must	must	AUX
iiclr-17569	506	24	be	be	AUX
iiclr-17569	506	25	an	an	DET
iiclr-17569	506	26	eligible	eligible	ADJ
iiclr-17569	506	27	occupational	occupational	ADJ
iiclr-17569	506	28	pension	pension	NOUN
iiclr-17569	506	29	scheme	scheme	NOUN
iiclr-17569	506	30	;	;	PUNCT
iiclr-17569	506	31	2	2	X
iiclr-17569	506	32	)	)	PUNCT
iiclr-17569	506	33	a	a	DET
iiclr-17569	506	34	qualifying	qualify	VERB
iiclr-17569	506	35	insolvency	insolvency	NOUN
iiclr-17569	506	36	event	event	NOUN
iiclr-17569	506	37	must	must	AUX
iiclr-17569	506	38	have	have	AUX
iiclr-17569	506	39	occurred	occur	VERB
iiclr-17569	506	40	or	or	CCONJ
iiclr-17569	506	41	,	,	PUNCT
iiclr-17569	506	42	if	if	SCONJ
iiclr-17569	506	43	none	none	NOUN
iiclr-17569	506	44	has	have	AUX
iiclr-17569	506	45	occurred	occur	VERB
iiclr-17569	506	46	,	,	PUNCT
iiclr-17569	506	47	it	it	PRON
iiclr-17569	506	48	is	be	AUX
iiclr-17569	506	49	likely	likely	ADJ
iiclr-17569	506	50	that	that	SCONJ
iiclr-17569	506	51	the	the	DET
iiclr-17569	506	52	employer	employer	NOUN
iiclr-17569	506	53	is	be	AUX
iiclr-17569	506	54	facing	face	VERB
iiclr-17569	506	55	bankruptcy	bankruptcy	NOUN
iiclr-17569	506	56	;	;	PUNCT
iiclr-17569	506	57	3	3	X
iiclr-17569	506	58	)	)	PUNCT
iiclr-17569	506	59	a	a	DET
iiclr-17569	506	60	notice	notice	NOUN
iiclr-17569	506	61	of	of	ADP
iiclr-17569	506	62	no	no	DET
iiclr-17569	506	63	potential	potential	NOUN
iiclr-17569	506	64	for	for	ADP
iiclr-17569	506	65	scheme	scheme	NOUN
iiclr-17569	506	66	rescue	rescue	NOUN
iiclr-17569	506	67	has	have	AUX
iiclr-17569	506	68	been	be	AUX
iiclr-17569	506	69	issued	issue	VERB
iiclr-17569	506	70	;	;	PUNCT
iiclr-17569	506	71	and	and	CCONJ
iiclr-17569	506	72	4	4	X
iiclr-17569	506	73	)	)	PUNCT
iiclr-17569	506	74	the	the	DET
iiclr-17569	506	75	board	board	NOUN
iiclr-17569	506	76	of	of	ADP
iiclr-17569	506	77	the	the	DET
iiclr-17569	506	78	pension	pension	NOUN
iiclr-17569	506	79	protection	protection	NOUN
iiclr-17569	506	80	fund	fund	NOUN
iiclr-17569	506	81	has	have	AUX
iiclr-17569	506	82	determined	determine	VERB
iiclr-17569	506	83	that	that	SCONJ
iiclr-17569	506	84	scheme	scheme	NOUN
iiclr-17569	506	85	assets	asset	NOUN
iiclr-17569	506	86	are	be	AUX
iiclr-17569	506	87	missing	miss	VERB
iiclr-17569	506	88	due	due	ADJ
iiclr-17569	506	89	to	to	ADP
iiclr-17569	506	90	fraudulent	fraudulent	ADJ
iiclr-17569	506	91	action	action	NOUN
iiclr-17569	506	92	.	.	PUNCT
iiclr-17569	507	1	147	147	NUM
iiclr-17569	507	2	schemes	scheme	NOUN
iiclr-17569	507	3	seeking	seek	VERB
iiclr-17569	507	4	assistance	assistance	NOUN
iiclr-17569	507	5	from	from	ADP
iiclr-17569	507	6	the	the	DET
iiclr-17569	507	7	fcf	fcf	NOUN
iiclr-17569	507	8	have	have	VERB
iiclr-17569	507	9	a	a	DET
iiclr-17569	507	10	twelve	twelve	NUM
iiclr-17569	507	11	month	month	NOUN
iiclr-17569	507	12	period	period	NOUN
iiclr-17569	507	13	,	,	PUNCT
iiclr-17569	507	14	the	the	DET
iiclr-17569	507	15	"	"	PUNCT
iiclr-17569	507	16	authorised	authorised	ADJ
iiclr-17569	507	17	period	period	NOUN
iiclr-17569	507	18	,	,	PUNCT
iiclr-17569	507	19	"	"	PUNCT
iiclr-17569	507	20	from	from	ADP
iiclr-17569	507	21	the	the	DET
iiclr-17569	507	22	occurrence	occurrence	NOUN
iiclr-17569	507	23	of	of	ADP
iiclr-17569	507	24	the	the	DET
iiclr-17569	507	25	insolvency	insolvency	NOUN
iiclr-17569	507	26	event	event	NOUN
iiclr-17569	507	27	,	,	PUNCT
iiclr-17569	507	28	or	or	CCONJ
iiclr-17569	507	29	the	the	DET
iiclr-17569	507	30	date	date	NOUN
iiclr-17569	507	31	when	when	SCONJ
iiclr-17569	507	32	managers	manager	NOUN
iiclr-17569	507	33	or	or	CCONJ
iiclr-17569	507	34	trustees	trustee	NOUN
iiclr-17569	507	35	should	should	AUX
iiclr-17569	507	36	have	have	AUX
iiclr-17569	507	37	known	know	VERB
iiclr-17569	507	38	the	the	DET
iiclr-17569	507	39	employer	employer	NOUN
iiclr-17569	507	40	was	be	AUX
iiclr-17569	507	41	facing	face	VERB
iiclr-17569	507	42	bankruptcy	bankruptcy	NOUN
iiclr-17569	507	43	,	,	PUNCT
iiclr-17569	507	44	to	to	PART
iiclr-17569	507	45	file	file	VERB
iiclr-17569	507	46	for	for	ADP
iiclr-17569	507	47	assistance	assistance	NOUN
iiclr-17569	507	48	from	from	ADP
iiclr-17569	507	49	the	the	DET
iiclr-17569	507	50	fcf1	fcf1	NOUN
iiclr-17569	507	51	48	48	NUM
iiclr-17569	507	52	funding	funding	NOUN
iiclr-17569	507	53	for	for	ADP
iiclr-17569	507	54	the	the	DET
iiclr-17569	507	55	fcf	fcf	NOUN
iiclr-17569	507	56	comes	come	VERB
iiclr-17569	507	57	from	from	ADP
iiclr-17569	507	58	a	a	DET
iiclr-17569	507	59	levy	levy	NOUN
iiclr-17569	507	60	on	on	ADP
iiclr-17569	507	61	all	all	DET
iiclr-17569	507	62	eligible	eligible	ADJ
iiclr-17569	507	63	occupational	occupational	ADJ
iiclr-17569	507	64	pension	pension	NOUN
iiclr-17569	507	65	schemes	scheme	NOUN
iiclr-17569	507	66	and	and	CCONJ
iiclr-17569	507	67	must	must	AUX
iiclr-17569	507	68	be	be	AUX
iiclr-17569	507	69	enough	enough	ADJ
iiclr-17569	507	70	to	to	PART
iiclr-17569	507	71	cover	cover	VERB
iiclr-17569	507	72	all	all	DET
iiclr-17569	507	73	payments	payment	NOUN
iiclr-17569	507	74	paid	pay	VERB
iiclr-17569	507	75	out	out	ADP
iiclr-17569	507	76	by	by	ADP
iiclr-17569	507	77	the	the	DET
iiclr-17569	507	78	fcf.149	fcf.149	NOUN
iiclr-17569	507	79	the	the	DET
iiclr-17569	507	80	amount	amount	NOUN
iiclr-17569	507	81	of	of	ADP
iiclr-17569	507	82	compensation	compensation	NOUN
iiclr-17569	507	83	a	a	DET
iiclr-17569	507	84	scheme	scheme	NOUN
iiclr-17569	507	85	receives	receive	VERB
iiclr-17569	507	86	,	,	PUNCT
iiclr-17569	507	87	if	if	SCONJ
iiclr-17569	507	88	any	any	PRON
iiclr-17569	507	89	,	,	PUNCT
iiclr-17569	507	90	is	be	AUX
iiclr-17569	507	91	calculated	calculate	VERB
iiclr-17569	507	92	by	by	ADP
iiclr-17569	507	93	the	the	DET
iiclr-17569	507	94	board	board	NOUN
iiclr-17569	507	95	of	of	ADP
iiclr-17569	507	96	the	the	DET
iiclr-17569	507	97	ppf.150	ppf.150	NOUN
iiclr-17569	507	98	payments	payment	NOUN
iiclr-17569	507	99	are	be	AUX
iiclr-17569	507	100	generally	generally	ADV
iiclr-17569	507	101	calculated	calculate	VERB
iiclr-17569	507	102	as	as	ADP
iiclr-17569	507	103	the	the	DET
iiclr-17569	507	104	difference	difference	NOUN
iiclr-17569	507	105	between	between	ADP
iiclr-17569	507	106	"	"	PUNCT
iiclr-17569	507	107	the	the	DET
iiclr-17569	507	108	value	value	NOUN
iiclr-17569	507	109	of	of	ADP
iiclr-17569	507	110	the	the	DET
iiclr-17569	507	111	assets	asset	NOUN
iiclr-17569	507	112	as	as	SCONJ
iiclr-17569	507	113	stated	state	VERB
iiclr-17569	507	114	in	in	ADP
iiclr-17569	507	115	the	the	DET
iiclr-17569	507	116	audited	audit	VERB
iiclr-17569	507	117	scheme	scheme	NOUN
iiclr-17569	507	118	accounts	account	NOUN
iiclr-17569	507	119	,	,	PUNCT
iiclr-17569	507	120	or	or	CCONJ
iiclr-17569	507	121	the	the	DET
iiclr-17569	507	122	pension	pension	NOUN
iiclr-17569	507	123	protection	protection	NOUN
iiclr-17569	507	124	fund	fund	NOUN
iiclr-17569	507	125	valuation	valuation	PROPN
iiclr-17569	507	126	...	...	PUNCT
iiclr-17569	507	127	and	and	CCONJ
iiclr-17569	507	128	the	the	DET
iiclr-17569	507	129	value	value	NOUN
iiclr-17569	507	130	of	of	ADP
iiclr-17569	507	131	the	the	DET
iiclr-17569	507	132	assets	asset	NOUN
iiclr-17569	507	133	immediately	immediately	ADV
iiclr-17569	507	134	before	before	ADP
iiclr-17569	507	135	the	the	DET
iiclr-17569	507	136	application	application	NOUN
iiclr-17569	507	137	date	date	NOUN
iiclr-17569	507	138	as	as	SCONJ
iiclr-17569	507	139	reported	report	VERB
iiclr-17569	507	140	by	by	ADP
iiclr-17569	507	141	an	an	DET
iiclr-17569	507	142	accountant	accountant	NOUN
iiclr-17569	507	143	.	.	PUNCT
iiclr-17569	508	1	"	"	PUNCT
iiclr-17569	508	2	'	'	PUNCT
iiclr-17569	508	3	51	51	NUM
iiclr-17569	508	4	the	the	DET
iiclr-17569	508	5	fcf	fcf	PROPN
iiclr-17569	508	6	is	be	AUX
iiclr-17569	508	7	a	a	DET
iiclr-17569	508	8	last	last	ADJ
iiclr-17569	508	9	resort	resort	NOUN
iiclr-17569	508	10	agency	agency	NOUN
iiclr-17569	508	11	,	,	PUNCT
iiclr-17569	508	12	so	so	SCONJ
iiclr-17569	508	13	all	all	DET
iiclr-17569	508	14	attempts	attempt	NOUN
iiclr-17569	508	15	to	to	PART
iiclr-17569	508	16	recover	recover	VERB
iiclr-17569	508	17	scheme	scheme	NOUN
iiclr-17569	508	18	assets	asset	NOUN
iiclr-17569	508	19	must	must	AUX
iiclr-17569	508	20	be	be	AUX
iiclr-17569	508	21	made	make	VERB
iiclr-17569	508	22	before	before	SCONJ
iiclr-17569	508	23	assistance	assistance	NOUN
iiclr-17569	508	24	from	from	ADP
iiclr-17569	508	25	the	the	DET
iiclr-17569	508	26	fcf	fcf	NOUN
iiclr-17569	508	27	is	be	AUX
iiclr-17569	508	28	sought	seek	VERB
iiclr-17569	508	29	.	.	PUNCT
iiclr-17569	509	1	152	152	NUM
iiclr-17569	509	2	another	another	DET
iiclr-17569	509	3	major	major	ADJ
iiclr-17569	509	4	change	change	NOUN
iiclr-17569	509	5	perpetuated	perpetuate	VERB
iiclr-17569	509	6	by	by	ADP
iiclr-17569	509	7	the	the	DET
iiclr-17569	509	8	pa	pa	PROPN
iiclr-17569	509	9	2004	2004	NUM
iiclr-17569	509	10	was	be	AUX
iiclr-17569	509	11	the	the	DET
iiclr-17569	509	12	enactment	enactment	NOUN
iiclr-17569	509	13	of	of	ADP
iiclr-17569	509	14	the	the	DET
iiclr-17569	509	15	sfo	sfo	PROPN
iiclr-17569	509	16	,	,	PUNCT
iiclr-17569	509	17	which	which	PRON
iiclr-17569	509	18	replaced	replace	VERB
iiclr-17569	509	19	the	the	DET
iiclr-17569	509	20	minimum	minimum	ADJ
iiclr-17569	509	21	funding	funding	NOUN
iiclr-17569	509	22	requirements	requirement	NOUN
iiclr-17569	509	23	set	set	VERB
iiclr-17569	509	24	out	out	ADP
iiclr-17569	509	25	by	by	ADP
iiclr-17569	509	26	the	the	DET
iiclr-17569	509	27	pa	pa	PROPN
iiclr-17569	509	28	1995.153	1995.153	PROPN
iiclr-17569	509	29	the	the	DET
iiclr-17569	509	30	premise	premise	NOUN
iiclr-17569	509	31	of	of	ADP
iiclr-17569	509	32	the	the	DET
iiclr-17569	509	33	sfo	sfo	PROPN
iiclr-17569	509	34	is	be	AUX
iiclr-17569	509	35	to	to	PART
iiclr-17569	509	36	ensure	ensure	VERB
iiclr-17569	509	37	that	that	SCONJ
iiclr-17569	509	38	trustees	trustee	NOUN
iiclr-17569	509	39	"	"	PUNCT
iiclr-17569	509	40	have	have	VERB
iiclr-17569	509	41	sufficient	sufficient	ADJ
iiclr-17569	509	42	assets	asset	NOUN
iiclr-17569	509	43	to	to	PART
iiclr-17569	509	44	meet	meet	VERB
iiclr-17569	509	45	their	their	PRON
iiclr-17569	509	46	scheme	scheme	NOUN
iiclr-17569	509	47	's	's	PART
iiclr-17569	509	48	technical	technical	ADJ
iiclr-17569	509	49	provisions	provision	NOUN
iiclr-17569	510	1	[	[	X
iiclr-17569	510	2	,	,	PUNCT
iiclr-17569	510	3	]	]	X
iiclr-17569	510	4	"	"	PUNCT
iiclr-17569	510	5	which	which	PRON
iiclr-17569	510	6	means	mean	VERB
iiclr-17569	510	7	that	that	SCONJ
iiclr-17569	510	8	the	the	DET
iiclr-17569	510	9	plan	plan	NOUN
iiclr-17569	510	10	has	have	VERB
iiclr-17569	510	11	enough	enough	ADJ
iiclr-17569	510	12	assets	asset	NOUN
iiclr-17569	510	13	"	"	PUNCT
iiclr-17569	510	14	in	in	ADP
iiclr-17569	510	15	today	today	NOUN
iiclr-17569	510	16	's	's	PART
iiclr-17569	510	17	terms	term	NOUN
iiclr-17569	510	18	required	require	VERB
iiclr-17569	510	19	to	to	PART
iiclr-17569	510	20	meet	meet	VERB
iiclr-17569	510	21	the	the	DET
iiclr-17569	510	22	payment	payment	NOUN
iiclr-17569	510	23	of	of	ADP
iiclr-17569	510	24	future	future	ADJ
iiclr-17569	510	25	benefits	benefit	NOUN
iiclr-17569	510	26	,	,	PUNCT
iiclr-17569	510	27	allowing	allow	VERB
iiclr-17569	510	28	for	for	ADP
iiclr-17569	510	29	prudent	prudent	ADJ
iiclr-17569	510	30	assumptions	assumption	NOUN
iiclr-17569	510	31	of	of	ADP
iiclr-17569	510	32	investment	investment	NOUN
iiclr-17569	510	33	returns	return	NOUN
iiclr-17569	510	34	and	and	CCONJ
iiclr-17569	510	35	mortality	mortality	NOUN
iiclr-17569	510	36	,	,	PUNCT
iiclr-17569	510	37	among	among	ADP
iiclr-17569	510	38	other	other	ADJ
iiclr-17569	510	39	factors	factor	NOUN
iiclr-17569	510	40	.	.	PUNCT
iiclr-17569	511	1	"'154	"'154	VERB
iiclr-17569	511	2	in	in	ADP
iiclr-17569	511	3	contrast	contrast	NOUN
iiclr-17569	511	4	to	to	ADP
iiclr-17569	511	5	the	the	DET
iiclr-17569	511	6	rigid	rigid	ADJ
iiclr-17569	511	7	funding	funding	NOUN
iiclr-17569	511	8	requirements	requirement	NOUN
iiclr-17569	511	9	previously	previously	ADV
iiclr-17569	511	10	in	in	ADP
iiclr-17569	511	11	effect	effect	NOUN
iiclr-17569	511	12	,	,	PUNCT
iiclr-17569	511	13	the	the	DET
iiclr-17569	511	14	new	new	ADJ
iiclr-17569	511	15	rules	rule	NOUN
iiclr-17569	511	16	give	give	VERB
iiclr-17569	511	17	the	the	DET
iiclr-17569	511	18	trustees	trustee	NOUN
iiclr-17569	511	19	and	and	CCONJ
iiclr-17569	511	20	the	the	DET
iiclr-17569	511	21	employer	employer	NOUN
iiclr-17569	511	22	much	much	ADV
iiclr-17569	511	23	144	144	NUM
iiclr-17569	511	24	.	.	PUNCT
iiclr-17569	512	1	i	i	PRON
iiclr-17569	512	2	d.	d.	PROPN
iiclr-17569	512	3	145	145	NUM
iiclr-17569	512	4	.	.	PUNCT
iiclr-17569	513	1	i	i	PRON
iiclr-17569	513	2	d.	d.	PROPN
iiclr-17569	513	3	146	146	NUM
iiclr-17569	513	4	.	.	PUNCT
iiclr-17569	514	1	fraud	fraud	PROPN
iiclr-17569	514	2	compensation	compensation	PROPN
iiclr-17569	514	3	fund	fund	PROPN
iiclr-17569	514	4	,	,	PUNCT
iiclr-17569	514	5	http://www.pensionprotectionfund.org.uk/index/mainfunctions/fraud-compensation-fund.htm	http://www.pensionprotectionfund.org.uk/index/mainfunctions/fraud-compensation-fund.htm	PROPN
iiclr-17569	514	6	(	(	PUNCT
iiclr-17569	514	7	last	last	ADV
iiclr-17569	514	8	visited	visit	VERB
iiclr-17569	514	9	jan	jan	PROPN
iiclr-17569	514	10	.	.	PROPN
iiclr-17569	514	11	12	12	NUM
iiclr-17569	514	12	,	,	PUNCT
iiclr-17569	514	13	2008	2008	NUM
iiclr-17569	514	14	)	)	PUNCT
iiclr-17569	515	1	[	[	X
iiclr-17569	515	2	hereinafter	hereinafter	NOUN
iiclr-17569	515	3	fcf	fcf	NOUN
iiclr-17569	515	4	]	]	PUNCT
iiclr-17569	515	5	.	.	PUNCT
iiclr-17569	516	1	147	147	NUM
iiclr-17569	516	2	.	.	PUNCT
iiclr-17569	517	1	i	i	PRON
iiclr-17569	517	2	d.	d.	PROPN
iiclr-17569	517	3	148	148	NUM
iiclr-17569	517	4	.	.	PUNCT
iiclr-17569	518	1	i	i	PRON
iiclr-17569	518	2	d.	d.	PROPN
iiclr-17569	518	3	149	149	NUM
iiclr-17569	518	4	.	.	PUNCT
iiclr-17569	519	1	i	i	PRON
iiclr-17569	519	2	d.	d.	PROPN
iiclr-17569	519	3	150	150	NUM
iiclr-17569	519	4	.	.	PUNCT
iiclr-17569	520	1	ld	ld	PROPN
iiclr-17569	520	2	.	.	PROPN
iiclr-17569	520	3	151	151	NUM
iiclr-17569	520	4	.	.	PUNCT
iiclr-17569	521	1	i	i	PRON
iiclr-17569	521	2	d.	d.	PROPN
iiclr-17569	521	3	152	152	NUM
iiclr-17569	521	4	.	.	PUNCT
iiclr-17569	522	1	i	i	PRON
iiclr-17569	522	2	d.	d.	PROPN
iiclr-17569	522	3	153	153	NUM
iiclr-17569	522	4	.	.	PUNCT
iiclr-17569	522	5	debbie	debbie	PROPN
iiclr-17569	522	6	harrison	harrison	PROPN
iiclr-17569	522	7	,	,	PUNCT
iiclr-17569	522	8	ft	ft	PROPN
iiclr-17569	522	9	fund	fund	NOUN
iiclr-17569	522	10	management	management	NOUN
iiclr-17569	522	11	:	:	PUNCT
iiclr-17569	522	12	more	more	ADJ
iiclr-17569	522	13	power	power	NOUN
iiclr-17569	522	14	for	for	ADP
iiclr-17569	522	15	scheme	scheme	NOUN
iiclr-17569	522	16	guardians	guardian	NOUN
iiclr-17569	522	17	to	to	PART
iiclr-17569	522	18	ensure	ensure	VERB
iiclr-17569	522	19	solvency	solvency	NOUN
iiclr-17569	522	20	,	,	PUNCT
iiclr-17569	522	21	fin	fin	NOUN
iiclr-17569	522	22	.	.	PUNCT
iiclr-17569	522	23	times	times	PROPN
iiclr-17569	522	24	,	,	PUNCT
iiclr-17569	522	25	june	june	PROPN
iiclr-17569	522	26	12	12	NUM
iiclr-17569	522	27	,	,	PUNCT
iiclr-17569	522	28	2006	2006	NUM
iiclr-17569	522	29	,	,	PUNCT
iiclr-17569	522	30	available	available	ADJ
iiclr-17569	522	31	at	at	ADP
iiclr-17569	522	32	2006	2006	NUM
iiclr-17569	522	33	wlnr	wlnr	NOUN
iiclr-17569	522	34	10020730	10020730	NUM
iiclr-17569	522	35	.	.	PUNCT
iiclr-17569	523	1	154	154	NUM
iiclr-17569	523	2	.	.	PUNCT
iiclr-17569	524	1	i	i	PRON
iiclr-17569	524	2	d.	d.	PROPN
iiclr-17569	525	1	[	[	X
iiclr-17569	525	2	vol	vol	NOUN
iiclr-17569	525	3	.	.	PUNCT
iiclr-17569	526	1	18:1	18:1	NUM
iiclr-17569	526	2	a	a	DET
iiclr-17569	526	3	comparative	comparative	ADJ
iiclr-17569	526	4	analysis	analysis	NOUN
iiclr-17569	526	5	of	of	ADP
iiclr-17569	526	6	pension	pension	NOUN
iiclr-17569	526	7	reform	reform	NOUN
iiclr-17569	526	8	more	more	ADJ
iiclr-17569	526	9	flexibility	flexibility	NOUN
iiclr-17569	526	10	and	and	CCONJ
iiclr-17569	526	11	responsibility	responsibility	NOUN
iiclr-17569	526	12	in	in	ADP
iiclr-17569	526	13	determining	determine	VERB
iiclr-17569	526	14	the	the	DET
iiclr-17569	526	15	level	level	NOUN
iiclr-17569	526	16	of	of	ADP
iiclr-17569	526	17	contributions.155	contributions.155	NOUN
iiclr-17569	526	18	first	first	ADV
iiclr-17569	526	19	,	,	PUNCT
iiclr-17569	526	20	the	the	DET
iiclr-17569	526	21	trustees	trustee	NOUN
iiclr-17569	526	22	must	must	AUX
iiclr-17569	526	23	"	"	PUNCT
iiclr-17569	526	24	assess	assess	VERB
iiclr-17569	526	25	the	the	DET
iiclr-17569	526	26	strength	strength	NOUN
iiclr-17569	526	27	of	of	ADP
iiclr-17569	526	28	the	the	DET
iiclr-17569	526	29	employer	employer	NOUN
iiclr-17569	526	30	's	's	PART
iiclr-17569	526	31	covenant	covenant	NOUN
iiclr-17569	526	32	,	,	PUNCT
iiclr-17569	526	33	which	which	PRON
iiclr-17569	526	34	is	be	AUX
iiclr-17569	526	35	its	its	PRON
iiclr-17569	526	36	opinion	opinion	NOUN
iiclr-17569	526	37	of	of	ADP
iiclr-17569	526	38	financial	financial	ADJ
iiclr-17569	526	39	position	position	NOUN
iiclr-17569	526	40	and	and	CCONJ
iiclr-17569	526	41	prospects	prospect	NOUN
iiclr-17569	526	42	of	of	ADP
iiclr-17569	526	43	the	the	DET
iiclr-17569	526	44	employer	employer	NOUN
iiclr-17569	526	45	as	as	ADV
iiclr-17569	526	46	well	well	ADV
iiclr-17569	526	47	as	as	ADP
iiclr-17569	526	48	its	its	PRON
iiclr-17569	526	49	willingness	willingness	NOUN
iiclr-17569	526	50	to	to	PART
iiclr-17569	526	51	continue	continue	VERB
iiclr-17569	526	52	to	to	PART
iiclr-17569	526	53	support	support	VERB
iiclr-17569	526	54	the	the	DET
iiclr-17569	526	55	scheme	scheme	NOUN
iiclr-17569	526	56	.	.	PUNCT
iiclr-17569	527	1	"	"	PUNCT
iiclr-17569	527	2	'	'	PUNCT
iiclr-17569	527	3	156	156	NUM
iiclr-17569	527	4	then	then	ADV
iiclr-17569	527	5	,	,	PUNCT
iiclr-17569	527	6	the	the	DET
iiclr-17569	527	7	trustees	trustee	NOUN
iiclr-17569	527	8	must	must	AUX
iiclr-17569	527	9	prepare	prepare	VERB
iiclr-17569	527	10	a	a	DET
iiclr-17569	527	11	statement	statement	NOUN
iiclr-17569	527	12	of	of	ADP
iiclr-17569	527	13	investment	investment	NOUN
iiclr-17569	527	14	principles	principle	NOUN
iiclr-17569	527	15	,	,	PUNCT
iiclr-17569	527	16	which	which	PRON
iiclr-17569	527	17	shows	show	VERB
iiclr-17569	527	18	investment	investment	NOUN
iiclr-17569	527	19	strategy	strategy	NOUN
iiclr-17569	527	20	,	,	PUNCT
iiclr-17569	527	21	as	as	ADV
iiclr-17569	527	22	well	well	ADV
iiclr-17569	527	23	as	as	ADP
iiclr-17569	527	24	a	a	DET
iiclr-17569	527	25	statement	statement	NOUN
iiclr-17569	527	26	of	of	ADP
iiclr-17569	527	27	funding	funding	NOUN
iiclr-17569	527	28	principles	principle	NOUN
iiclr-17569	527	29	,	,	PUNCT
iiclr-17569	527	30	which	which	PRON
iiclr-17569	527	31	states	state	VERB
iiclr-17569	527	32	the	the	DET
iiclr-17569	527	33	manner	manner	NOUN
iiclr-17569	527	34	in	in	ADP
iiclr-17569	527	35	which	which	PRON
iiclr-17569	527	36	the	the	DET
iiclr-17569	527	37	sfo	sfo	PROPN
iiclr-17569	527	38	will	will	AUX
iiclr-17569	527	39	be	be	AUX
iiclr-17569	527	40	met.157	met.157	ADJ
iiclr-17569	527	41	the	the	DET
iiclr-17569	527	42	statement	statement	NOUN
iiclr-17569	527	43	of	of	ADP
iiclr-17569	527	44	investment	investment	NOUN
iiclr-17569	527	45	principles	principle	NOUN
iiclr-17569	527	46	and	and	CCONJ
iiclr-17569	527	47	funding	funding	NOUN
iiclr-17569	527	48	principles	principle	NOUN
iiclr-17569	527	49	are	be	AUX
iiclr-17569	527	50	designed	design	VERB
iiclr-17569	527	51	to	to	PART
iiclr-17569	527	52	be	be	AUX
iiclr-17569	527	53	read	read	VERB
iiclr-17569	527	54	cooperatively	cooperatively	ADV
iiclr-17569	527	55	.	.	PUNCT
iiclr-17569	528	1	58	58	NUM
iiclr-17569	528	2	in	in	ADP
iiclr-17569	528	3	the	the	DET
iiclr-17569	528	4	event	event	NOUN
iiclr-17569	528	5	that	that	SCONJ
iiclr-17569	528	6	a	a	DET
iiclr-17569	528	7	plan	plan	NOUN
iiclr-17569	528	8	is	be	AUX
iiclr-17569	528	9	determined	determine	VERB
iiclr-17569	528	10	to	to	PART
iiclr-17569	528	11	be	be	AUX
iiclr-17569	528	12	underfunded	underfunde	VERB
iiclr-17569	528	13	,	,	PUNCT
iiclr-17569	528	14	as	as	SCONJ
iiclr-17569	528	15	many	many	ADJ
iiclr-17569	528	16	final	final	ADJ
iiclr-17569	528	17	salary	salary	NOUN
iiclr-17569	528	18	scheme	scheme	NOUN
iiclr-17569	528	19	plans	plan	NOUN
iiclr-17569	528	20	will	will	AUX
iiclr-17569	528	21	likely	likely	ADV
iiclr-17569	528	22	be	be	AUX
iiclr-17569	528	23	,	,	PUNCT
iiclr-17569	528	24	the	the	DET
iiclr-17569	528	25	statement	statement	NOUN
iiclr-17569	528	26	of	of	ADP
iiclr-17569	528	27	funding	funding	NOUN
iiclr-17569	528	28	principles	principle	NOUN
iiclr-17569	528	29	must	must	AUX
iiclr-17569	528	30	be	be	AUX
iiclr-17569	528	31	supplemented	supplement	VERB
iiclr-17569	528	32	with	with	ADP
iiclr-17569	528	33	a	a	DET
iiclr-17569	528	34	recovery	recovery	NOUN
iiclr-17569	528	35	plan	plan	NOUN
iiclr-17569	528	36	.	.	PUNCT
iiclr-17569	529	1	159	159	NUM
iiclr-17569	529	2	the	the	DET
iiclr-17569	529	3	recovery	recovery	NOUN
iiclr-17569	529	4	plan	plan	NOUN
iiclr-17569	529	5	establishes	establish	VERB
iiclr-17569	529	6	the	the	DET
iiclr-17569	529	7	contribution	contribution	NOUN
iiclr-17569	529	8	schedule	schedule	NOUN
iiclr-17569	529	9	that	that	SCONJ
iiclr-17569	529	10	the	the	DET
iiclr-17569	529	11	employer	employer	NOUN
iiclr-17569	529	12	must	must	AUX
iiclr-17569	529	13	adhere	adhere	VERB
iiclr-17569	529	14	to	to	ADP
iiclr-17569	529	15	in	in	ADP
iiclr-17569	529	16	order	order	NOUN
iiclr-17569	529	17	to	to	PART
iiclr-17569	529	18	bring	bring	VERB
iiclr-17569	529	19	the	the	DET
iiclr-17569	529	20	scheme	scheme	NOUN
iiclr-17569	529	21	into	into	ADP
iiclr-17569	529	22	compliance	compliance	NOUN
iiclr-17569	529	23	with	with	ADP
iiclr-17569	529	24	the	the	DET
iiclr-17569	529	25	sfo.160	sfo.160	NOUN
iiclr-17569	529	26	while	while	SCONJ
iiclr-17569	529	27	the	the	DET
iiclr-17569	529	28	trustees	trustee	NOUN
iiclr-17569	529	29	must	must	AUX
iiclr-17569	529	30	rely	rely	VERB
iiclr-17569	529	31	on	on	ADP
iiclr-17569	529	32	the	the	DET
iiclr-17569	529	33	employer	employer	NOUN
iiclr-17569	529	34	to	to	PART
iiclr-17569	529	35	provide	provide	VERB
iiclr-17569	529	36	information	information	NOUN
iiclr-17569	529	37	,	,	PUNCT
iiclr-17569	529	38	such	such	ADJ
iiclr-17569	529	39	as	as	ADP
iiclr-17569	529	40	its	its	PRON
iiclr-17569	529	41	balance	balance	NOUN
iiclr-17569	529	42	sheet	sheet	NOUN
iiclr-17569	529	43	and	and	CCONJ
iiclr-17569	529	44	business	business	NOUN
iiclr-17569	529	45	plan	plan	NOUN
iiclr-17569	529	46	,	,	PUNCT
iiclr-17569	529	47	the	the	DET
iiclr-17569	529	48	trustees	trustee	NOUN
iiclr-17569	529	49	should	should	AUX
iiclr-17569	529	50	not	not	PART
iiclr-17569	529	51	rely	rely	VERB
iiclr-17569	529	52	solely	solely	ADV
iiclr-17569	529	53	on	on	ADP
iiclr-17569	529	54	information	information	NOUN
iiclr-17569	529	55	provided	provide	VERB
iiclr-17569	529	56	by	by	ADP
iiclr-17569	529	57	the	the	DET
iiclr-17569	529	58	employer	employer	NOUN
iiclr-17569	529	59	.	.	PUNCT
iiclr-17569	530	1	16	16	NUM
iiclr-17569	530	2	6	6	NUM
iiclr-17569	530	3	in	in	ADP
iiclr-17569	530	4	cases	case	NOUN
iiclr-17569	530	5	of	of	ADP
iiclr-17569	530	6	a	a	DET
iiclr-17569	530	7	plan	plan	NOUN
iiclr-17569	530	8	shortfall	shortfall	NOUN
iiclr-17569	530	9	,	,	PUNCT
iiclr-17569	530	10	the	the	DET
iiclr-17569	530	11	trustees	trustee	NOUN
iiclr-17569	530	12	are	be	AUX
iiclr-17569	530	13	expected	expect	VERB
iiclr-17569	530	14	to	to	PART
iiclr-17569	530	15	negotiate	negotiate	VERB
iiclr-17569	530	16	the	the	DET
iiclr-17569	530	17	quickest	quick	ADJ
iiclr-17569	530	18	method	method	NOUN
iiclr-17569	530	19	the	the	DET
iiclr-17569	530	20	employer	employer	NOUN
iiclr-17569	530	21	can	can	AUX
iiclr-17569	530	22	afford	afford	VERB
iiclr-17569	530	23	to	to	PART
iiclr-17569	530	24	bring	bring	VERB
iiclr-17569	530	25	the	the	DET
iiclr-17569	530	26	scheme	scheme	NOUN
iiclr-17569	530	27	into	into	ADP
iiclr-17569	530	28	conformity	conformity	NOUN
iiclr-17569	530	29	with	with	ADP
iiclr-17569	530	30	the	the	DET
iiclr-17569	530	31	sfo	sfo	PROPN
iiclr-17569	530	32	,	,	PUNCT
iiclr-17569	530	33	while	while	SCONJ
iiclr-17569	530	34	still	still	ADV
iiclr-17569	530	35	working	work	VERB
iiclr-17569	530	36	with	with	ADP
iiclr-17569	530	37	the	the	DET
iiclr-17569	530	38	employer.162	employer.162	NOUN
iiclr-17569	530	39	in	in	ADP
iiclr-17569	530	40	situations	situation	NOUN
iiclr-17569	530	41	where	where	SCONJ
iiclr-17569	530	42	an	an	DET
iiclr-17569	530	43	employer	employer	NOUN
iiclr-17569	530	44	wants	want	VERB
iiclr-17569	530	45	to	to	PART
iiclr-17569	530	46	engage	engage	VERB
iiclr-17569	530	47	in	in	ADP
iiclr-17569	530	48	any	any	DET
iiclr-17569	530	49	actions	action	NOUN
iiclr-17569	530	50	that	that	PRON
iiclr-17569	530	51	might	might	AUX
iiclr-17569	530	52	compromise	compromise	VERB
iiclr-17569	530	53	the	the	DET
iiclr-17569	530	54	strength	strength	NOUN
iiclr-17569	530	55	of	of	ADP
iiclr-17569	530	56	the	the	DET
iiclr-17569	530	57	covenant	covenant	NOUN
iiclr-17569	530	58	,	,	PUNCT
iiclr-17569	530	59	such	such	ADJ
iiclr-17569	530	60	as	as	ADP
iiclr-17569	530	61	taking	take	VERB
iiclr-17569	530	62	on	on	ADP
iiclr-17569	530	63	new	new	ADJ
iiclr-17569	530	64	debt	debt	NOUN
iiclr-17569	530	65	,	,	PUNCT
iiclr-17569	530	66	the	the	DET
iiclr-17569	530	67	trustees	trustee	NOUN
iiclr-17569	530	68	and	and	CCONJ
iiclr-17569	530	69	the	the	DET
iiclr-17569	530	70	employer	employer	NOUN
iiclr-17569	530	71	should	should	AUX
iiclr-17569	530	72	join	join	VERB
iiclr-17569	530	73	efforts	effort	NOUN
iiclr-17569	530	74	to	to	PART
iiclr-17569	530	75	seek	seek	VERB
iiclr-17569	530	76	the	the	DET
iiclr-17569	530	77	authorization	authorization	NOUN
iiclr-17569	530	78	of	of	ADP
iiclr-17569	530	79	the	the	DET
iiclr-17569	530	80	pensions	pension	NOUN
iiclr-17569	530	81	regulator.163	regulator.163	PROPN
iiclr-17569	530	82	ii	ii	PROPN
iiclr-17569	530	83	.	.	PUNCT
iiclr-17569	531	1	pension	pension	NOUN
iiclr-17569	531	2	reform	reform	NOUN
iiclr-17569	531	3	in	in	ADP
iiclr-17569	531	4	the	the	DET
iiclr-17569	531	5	united	united	PROPN
iiclr-17569	531	6	states	states	PROPN
iiclr-17569	531	7	and	and	CCONJ
iiclr-17569	531	8	the	the	DET
iiclr-17569	531	9	united	united	PROPN
iiclr-17569	531	10	kingdom	kingdom	PROPN
iiclr-17569	531	11	the	the	DET
iiclr-17569	531	12	pension	pension	NOUN
iiclr-17569	531	13	crisis	crisis	NOUN
iiclr-17569	531	14	is	be	AUX
iiclr-17569	531	15	a	a	DET
iiclr-17569	531	16	global	global	ADJ
iiclr-17569	531	17	problem	problem	NOUN
iiclr-17569	531	18	due	due	ADP
iiclr-17569	531	19	to	to	ADP
iiclr-17569	531	20	local	local	ADJ
iiclr-17569	531	21	forces	force	NOUN
iiclr-17569	531	22	;	;	PUNCT
iiclr-17569	531	23	however	however	ADV
iiclr-17569	531	24	,	,	PUNCT
iiclr-17569	531	25	the	the	DET
iiclr-17569	531	26	solutions	solution	NOUN
iiclr-17569	531	27	tend	tend	VERB
iiclr-17569	531	28	to	to	PART
iiclr-17569	531	29	be	be	AUX
iiclr-17569	531	30	unique	unique	ADJ
iiclr-17569	531	31	to	to	ADP
iiclr-17569	531	32	each	each	DET
iiclr-17569	531	33	country.164	country.164	NOUN
iiclr-17569	531	34	both	both	CCONJ
iiclr-17569	531	35	the	the	DET
iiclr-17569	531	36	united	united	PROPN
iiclr-17569	531	37	states	states	PROPN
iiclr-17569	531	38	'	'	PART
iiclr-17569	531	39	ppa	ppa	PROPN
iiclr-17569	531	40	2006	2006	NUM
iiclr-17569	531	41	and	and	CCONJ
iiclr-17569	531	42	the	the	DET
iiclr-17569	531	43	united	united	PROPN
iiclr-17569	531	44	kingdom	kingdom	PROPN
iiclr-17569	531	45	's	's	PART
iiclr-17569	531	46	pa	pa	PROPN
iiclr-17569	531	47	2004	2004	NUM
iiclr-17569	531	48	were	be	AUX
iiclr-17569	531	49	enacted	enact	VERB
iiclr-17569	531	50	to	to	PART
iiclr-17569	531	51	deal	deal	VERB
iiclr-17569	531	52	with	with	ADP
iiclr-17569	531	53	pension	pension	NOUN
iiclr-17569	531	54	deficits	deficit	NOUN
iiclr-17569	531	55	,	,	PUNCT
iiclr-17569	531	56	but	but	CCONJ
iiclr-17569	531	57	the	the	DET
iiclr-17569	531	58	manner	manner	NOUN
iiclr-17569	531	59	in	in	ADP
iiclr-17569	531	60	which	which	PRON
iiclr-17569	531	61	each	each	DET
iiclr-17569	531	62	statute	statute	NOUN
iiclr-17569	531	63	has	have	AUX
iiclr-17569	531	64	approached	approach	VERB
iiclr-17569	531	65	the	the	DET
iiclr-17569	531	66	problem	problem	NOUN
iiclr-17569	531	67	is	be	AUX
iiclr-17569	531	68	vastly	vastly	ADV
iiclr-17569	531	69	different	different	ADJ
iiclr-17569	531	70	.	.	PUNCT
iiclr-17569	531	71	'	'	PUNCT
iiclr-17569	532	1	65	65	NUM
iiclr-17569	532	2	despite	despite	SCONJ
iiclr-17569	532	3	disparate	disparate	ADJ
iiclr-17569	532	4	local	local	ADJ
iiclr-17569	532	5	forces	force	NOUN
iiclr-17569	532	6	,	,	PUNCT
iiclr-17569	532	7	two	two	NUM
iiclr-17569	532	8	universal	universal	ADJ
iiclr-17569	532	9	problems	problem	NOUN
iiclr-17569	532	10	155	155	NUM
iiclr-17569	532	11	.	.	PUNCT
iiclr-17569	533	1	i	i	PRON
iiclr-17569	533	2	d.	d.	PROPN
iiclr-17569	533	3	156	156	NUM
iiclr-17569	533	4	.	.	PUNCT
iiclr-17569	534	1	keeping	keep	VERB
iiclr-17569	534	2	everything	everything	PRON
iiclr-17569	534	3	ship	ship	NOUN
iiclr-17569	534	4	shape	shape	NOUN
iiclr-17569	534	5	,	,	PUNCT
iiclr-17569	534	6	fin	fin	NOUN
iiclr-17569	534	7	.	.	PUNCT
iiclr-17569	534	8	times	times	PROPN
iiclr-17569	534	9	,	,	PUNCT
iiclr-17569	534	10	apr	apr	PROPN
iiclr-17569	534	11	.	.	PROPN
iiclr-17569	534	12	13	13	NUM
iiclr-17569	534	13	,	,	PUNCT
iiclr-17569	534	14	2006	2006	NUM
iiclr-17569	534	15	,	,	PUNCT
iiclr-17569	534	16	available	available	ADJ
iiclr-17569	534	17	at	at	ADP
iiclr-17569	534	18	2006	2006	NUM
iiclr-17569	534	19	wlnr	wlnr	PROPN
iiclr-17569	534	20	6229973	6229973	NUM
iiclr-17569	534	21	.	.	PUNCT
iiclr-17569	535	1	157	157	NUM
iiclr-17569	535	2	.	.	PUNCT
iiclr-17569	536	1	harrison	harrison	PROPN
iiclr-17569	536	2	,	,	PUNCT
iiclr-17569	536	3	supra	supra	PROPN
iiclr-17569	536	4	note	note	NOUN
iiclr-17569	536	5	153	153	NUM
iiclr-17569	536	6	.	.	NOUN
iiclr-17569	536	7	158	158	NUM
iiclr-17569	536	8	.	.	PUNCT
iiclr-17569	537	1	i	i	PRON
iiclr-17569	537	2	d.	d.	PROPN
iiclr-17569	537	3	159	159	NUM
iiclr-17569	537	4	.	.	PUNCT
iiclr-17569	538	1	i	i	PRON
iiclr-17569	538	2	d.	d.	PROPN
iiclr-17569	538	3	160	160	NUM
iiclr-17569	538	4	.	.	PUNCT
iiclr-17569	539	1	i	i	PRON
iiclr-17569	539	2	d.	d.	PROPN
iiclr-17569	539	3	161	161	NUM
iiclr-17569	539	4	.	.	PUNCT
iiclr-17569	540	1	i	i	PRON
iiclr-17569	540	2	d.	d.	PROPN
iiclr-17569	540	3	162	162	NUM
iiclr-17569	540	4	.	.	PUNCT
iiclr-17569	541	1	i	i	PRON
iiclr-17569	541	2	d.	d.	PROPN
iiclr-17569	541	3	163	163	NUM
iiclr-17569	541	4	.	.	PUNCT
iiclr-17569	542	1	i	i	PRON
iiclr-17569	542	2	d.	d.	PROPN
iiclr-17569	542	3	164	164	NUM
iiclr-17569	542	4	.	.	PUNCT
iiclr-17569	543	1	jennifer	jennifer	PROPN
iiclr-17569	543	2	c.	c.	PROPN
iiclr-17569	543	3	rankin	rankin	PROPN
iiclr-17569	543	4	,	,	PUNCT
iiclr-17569	543	5	leaving	leave	VERB
iiclr-17569	543	6	the	the	DET
iiclr-17569	543	7	nest	nest	NOUN
iiclr-17569	543	8	:	:	PUNCT
iiclr-17569	543	9	world	world	NOUN
iiclr-17569	543	10	pension	pension	NOUN
iiclr-17569	543	11	reform	reform	NOUN
iiclr-17569	543	12	,	,	PUNCT
iiclr-17569	543	13	http://www.loma.org/res-10-06-world.asp	http://www.loma.org/res-10-06-world.asp	X
iiclr-17569	543	14	(	(	PUNCT
iiclr-17569	543	15	last	last	ADV
iiclr-17569	543	16	visited	visit	VERB
iiclr-17569	543	17	jan	jan	PROPN
iiclr-17569	543	18	.	.	PROPN
iiclr-17569	543	19	20	20	NUM
iiclr-17569	543	20	,	,	PUNCT
iiclr-17569	543	21	2008	2008	NUM
iiclr-17569	543	22	)	)	PUNCT
iiclr-17569	543	23	.	.	PUNCT
iiclr-17569	544	1	such	such	ADJ
iiclr-17569	544	2	forces	force	NOUN
iiclr-17569	544	3	include	include	VERB
iiclr-17569	544	4	"	"	PUNCT
iiclr-17569	544	5	local	local	ADJ
iiclr-17569	544	6	politics	politic	NOUN
iiclr-17569	544	7	,	,	PUNCT
iiclr-17569	544	8	budgets	budget	NOUN
iiclr-17569	544	9	,	,	PUNCT
iiclr-17569	544	10	constituents	constituent	NOUN
iiclr-17569	544	11	,	,	PUNCT
iiclr-17569	544	12	laws	law	NOUN
iiclr-17569	544	13	,	,	PUNCT
iiclr-17569	544	14	regulations	regulation	NOUN
iiclr-17569	544	15	,	,	PUNCT
iiclr-17569	544	16	and	and	CCONJ
iiclr-17569	544	17	social	social	ADJ
iiclr-17569	544	18	contracts	contract	NOUN
iiclr-17569	544	19	.	.	PUNCT
iiclr-17569	544	20	"	"	PUNCT
iiclr-17569	545	1	i	i	PRON
iiclr-17569	545	2	d.	d.	PROPN
iiclr-17569	545	3	165	165	NUM
iiclr-17569	545	4	.	.	PUNCT
iiclr-17569	545	5	compare	compare	VERB
iiclr-17569	545	6	pension	pension	NOUN
iiclr-17569	545	7	protection	protection	PROPN
iiclr-17569	545	8	act	act	NOUN
iiclr-17569	545	9	of	of	ADP
iiclr-17569	545	10	2006	2006	NUM
iiclr-17569	545	11	,	,	PUNCT
iiclr-17569	545	12	pub	pub	NOUN
iiclr-17569	545	13	.	.	PUNCT
iiclr-17569	546	1	l.	l.	PROPN
iiclr-17569	546	2	no	no	INTJ
iiclr-17569	546	3	.	.	PROPN
iiclr-17569	547	1	109	109	NUM
iiclr-17569	547	2	-	-	SYM
iiclr-17569	547	3	280	280	NUM
iiclr-17569	547	4	(	(	PUNCT
iiclr-17569	547	5	2006	2006	NUM
iiclr-17569	547	6	)	)	PUNCT
iiclr-17569	547	7	(	(	PUNCT
iiclr-17569	547	8	codified	codify	VERB
iiclr-17569	547	9	as	as	ADP
iiclr-17569	547	10	an	an	DET
iiclr-17569	547	11	amendment	amendment	NOUN
iiclr-17569	547	12	to	to	ADP
iiclr-17569	547	13	29	29	NUM
iiclr-17569	547	14	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	547	15	.	.	PROPN
iiclr-17569	548	1	ch	ch	PROPN
iiclr-17569	548	2	.	.	PROPN
iiclr-17569	548	3	18	18	NUM
iiclr-17569	548	4	(	(	PUNCT
iiclr-17569	548	5	2007	2007	NUM
iiclr-17569	548	6	)	)	PUNCT
iiclr-17569	548	7	)	)	PUNCT
iiclr-17569	548	8	;	;	PUNCT
iiclr-17569	548	9	pensions	pension	NOUN
iiclr-17569	548	10	act	act	VERB
iiclr-17569	548	11	2004	2004	NUM
iiclr-17569	548	12	,	,	PUNCT
iiclr-17569	548	13	c.	c.	PROPN
iiclr-17569	548	14	35	35	NUM
iiclr-17569	548	15	.	.	PUNCT
iiclr-17569	548	16	2008	2008	NUM
iiclr-17569	548	17	]	]	PUNCT
iiclr-17569	549	1	ind	ind	NOUN
iiclr-17569	549	2	.	.	PUNCT
iiclr-17569	550	1	int'l	int'l	PROPN
iiclr-17569	550	2	&	&	CCONJ
iiclr-17569	550	3	cow	cow	PROPN
iiclr-17569	550	4	.	.	PUNCT
iiclr-17569	551	1	l.	l.	PROPN
iiclr-17569	551	2	rev	rev	PROPN
iiclr-17569	551	3	.	.	PUNCT
iiclr-17569	552	1	remain.1	remain.1	NOUN
iiclr-17569	552	2	66	66	NUM
iiclr-17569	552	3	the	the	DET
iiclr-17569	552	4	first	first	ADJ
iiclr-17569	552	5	problem	problem	NOUN
iiclr-17569	552	6	involves	involve	VERB
iiclr-17569	552	7	changing	change	VERB
iiclr-17569	552	8	world	world	NOUN
iiclr-17569	552	9	demographics	demographic	NOUN
iiclr-17569	552	10	.	.	PUNCT
iiclr-17569	552	11	'	'	PUNCT
iiclr-17569	553	1	67	67	NUM
iiclr-17569	553	2	birth	birth	NOUN
iiclr-17569	553	3	rates	rate	NOUN
iiclr-17569	553	4	have	have	AUX
iiclr-17569	553	5	declined	decline	VERB
iiclr-17569	553	6	and	and	CCONJ
iiclr-17569	553	7	life	life	NOUN
iiclr-17569	553	8	expectancy	expectancy	NOUN
iiclr-17569	553	9	rates	rate	NOUN
iiclr-17569	553	10	have	have	AUX
iiclr-17569	553	11	increased	increase	VERB
iiclr-17569	553	12	;	;	PUNCT
iiclr-17569	553	13	168	168	NUM
iiclr-17569	553	14	therefore	therefore	ADV
iiclr-17569	553	15	,	,	PUNCT
iiclr-17569	553	16	fewer	few	ADJ
iiclr-17569	553	17	workers	worker	NOUN
iiclr-17569	553	18	are	be	AUX
iiclr-17569	553	19	available	available	ADJ
iiclr-17569	553	20	to	to	PART
iiclr-17569	553	21	support	support	VERB
iiclr-17569	553	22	the	the	DET
iiclr-17569	553	23	increasing	increase	VERB
iiclr-17569	553	24	number	number	NOUN
iiclr-17569	553	25	of	of	ADP
iiclr-17569	553	26	retirees	retiree	NOUN
iiclr-17569	553	27	.	.	PUNCT
iiclr-17569	554	1	69	69	NUM
iiclr-17569	555	1	the	the	DET
iiclr-17569	555	2	proportion	proportion	NOUN
iiclr-17569	555	3	of	of	ADP
iiclr-17569	555	4	elderly	elderly	ADJ
iiclr-17569	555	5	people	people	NOUN
iiclr-17569	555	6	in	in	ADP
iiclr-17569	555	7	the	the	DET
iiclr-17569	555	8	united	united	PROPN
iiclr-17569	555	9	states	states	PROPN
iiclr-17569	555	10	is	be	AUX
iiclr-17569	555	11	expected	expect	VERB
iiclr-17569	555	12	to	to	PART
iiclr-17569	555	13	increase	increase	VERB
iiclr-17569	555	14	to	to	ADP
iiclr-17569	555	15	23.2	23.2	NUM
iiclr-17569	555	16	%	%	NOUN
iiclr-17569	555	17	of	of	ADP
iiclr-17569	555	18	the	the	DET
iiclr-17569	555	19	population	population	NOUN
iiclr-17569	555	20	by	by	ADP
iiclr-17569	555	21	the	the	DET
iiclr-17569	555	22	year	year	NOUN
iiclr-17569	555	23	2080.170	2080.170	NUM
iiclr-17569	555	24	since	since	SCONJ
iiclr-17569	555	25	the	the	DET
iiclr-17569	555	26	percentage	percentage	NOUN
iiclr-17569	555	27	of	of	ADP
iiclr-17569	555	28	retirees	retiree	NOUN
iiclr-17569	555	29	is	be	AUX
iiclr-17569	555	30	expected	expect	VERB
iiclr-17569	555	31	to	to	PART
iiclr-17569	555	32	continue	continue	VERB
iiclr-17569	555	33	to	to	PART
iiclr-17569	555	34	increase	increase	VERB
iiclr-17569	555	35	,	,	PUNCT
iiclr-17569	555	36	this	this	DET
iiclr-17569	555	37	issue	issue	NOUN
iiclr-17569	555	38	must	must	AUX
iiclr-17569	555	39	be	be	AUX
iiclr-17569	555	40	addressed	address	VERB
iiclr-17569	555	41	for	for	ADP
iiclr-17569	555	42	pension	pension	NOUN
iiclr-17569	555	43	reform	reform	NOUN
iiclr-17569	555	44	to	to	PART
iiclr-17569	555	45	succeed.171	succeed.171	VERB
iiclr-17569	555	46	the	the	DET
iiclr-17569	555	47	second	second	ADJ
iiclr-17569	555	48	dilemma	dilemma	NOUN
iiclr-17569	555	49	concerns	concern	VERB
iiclr-17569	555	50	the	the	DET
iiclr-17569	555	51	impact	impact	NOUN
iiclr-17569	555	52	of	of	ADP
iiclr-17569	555	53	market	market	NOUN
iiclr-17569	555	54	forces	force	NOUN
iiclr-17569	555	55	,	,	PUNCT
iiclr-17569	555	56	such	such	ADJ
iiclr-17569	555	57	as	as	ADP
iiclr-17569	555	58	the	the	DET
iiclr-17569	555	59	rate	rate	NOUN
iiclr-17569	555	60	of	of	ADP
iiclr-17569	555	61	returns	return	NOUN
iiclr-17569	555	62	on	on	ADP
iiclr-17569	555	63	investments	investment	NOUN
iiclr-17569	555	64	and	and	CCONJ
iiclr-17569	555	65	interest	interest	NOUN
iiclr-17569	555	66	rates	rate	NOUN
iiclr-17569	555	67	,	,	PUNCT
iiclr-17569	555	68	on	on	ADP
iiclr-17569	555	69	pension	pension	NOUN
iiclr-17569	555	70	funds	fund	NOUN
iiclr-17569	555	71	.	.	PUNCT
iiclr-17569	556	1	172	172	NUM
iiclr-17569	556	2	rates	rate	NOUN
iiclr-17569	556	3	of	of	ADP
iiclr-17569	556	4	return	return	NOUN
iiclr-17569	556	5	on	on	ADP
iiclr-17569	556	6	investments	investment	NOUN
iiclr-17569	556	7	impact	impact	NOUN
iiclr-17569	556	8	pension	pension	NOUN
iiclr-17569	556	9	funds	fund	NOUN
iiclr-17569	556	10	because	because	SCONJ
iiclr-17569	556	11	plans	plan	NOUN
iiclr-17569	556	12	must	must	AUX
iiclr-17569	556	13	contribute	contribute	VERB
iiclr-17569	556	14	enough	enough	ADJ
iiclr-17569	556	15	funds	fund	NOUN
iiclr-17569	556	16	yearly	yearly	ADV
iiclr-17569	556	17	to	to	PART
iiclr-17569	556	18	offset	offset	VERB
iiclr-17569	556	19	their	their	PRON
iiclr-17569	556	20	liabilities	liability	NOUN
iiclr-17569	556	21	in	in	ADP
iiclr-17569	556	22	the	the	DET
iiclr-17569	556	23	future	future	NOUN
iiclr-17569	556	24	.	.	PUNCT
iiclr-17569	557	1	17	17	NUM
iiclr-17569	557	2	3	3	NUM
iiclr-17569	557	3	even	even	ADV
iiclr-17569	557	4	with	with	ADP
iiclr-17569	557	5	prudent	prudent	ADJ
iiclr-17569	557	6	financial	financial	ADJ
iiclr-17569	557	7	planning	planning	NOUN
iiclr-17569	557	8	,	,	PUNCT
iiclr-17569	557	9	the	the	DET
iiclr-17569	557	10	market	market	NOUN
iiclr-17569	557	11	can	can	AUX
iiclr-17569	557	12	make	make	VERB
iiclr-17569	557	13	a	a	DET
iiclr-17569	557	14	downward	downward	ADJ
iiclr-17569	557	15	shift	shift	NOUN
iiclr-17569	557	16	which	which	PRON
iiclr-17569	557	17	would	would	AUX
iiclr-17569	557	18	cause	cause	VERB
iiclr-17569	557	19	the	the	DET
iiclr-17569	557	20	plan	plan	NOUN
iiclr-17569	557	21	to	to	PART
iiclr-17569	557	22	lose	lose	VERB
iiclr-17569	557	23	substantial	substantial	ADJ
iiclr-17569	557	24	assets	asset	NOUN
iiclr-17569	557	25	.	.	PUNCT
iiclr-17569	558	1	174	174	NUM
iiclr-17569	558	2	a	a	DET
iiclr-17569	558	3	shift	shift	NOUN
iiclr-17569	558	4	in	in	ADP
iiclr-17569	558	5	interest	interest	NOUN
iiclr-17569	558	6	rates	rate	NOUN
iiclr-17569	558	7	can	can	AUX
iiclr-17569	558	8	also	also	ADV
iiclr-17569	558	9	negatively	negatively	ADV
iiclr-17569	558	10	affect	affect	VERB
iiclr-17569	558	11	pension	pension	NOUN
iiclr-17569	558	12	plans	plan	NOUN
iiclr-17569	558	13	,	,	PUNCT
iiclr-17569	558	14	because	because	SCONJ
iiclr-17569	558	15	interest	interest	NOUN
iiclr-17569	558	16	rates	rate	NOUN
iiclr-17569	558	17	are	be	AUX
iiclr-17569	558	18	also	also	ADV
iiclr-17569	558	19	part	part	NOUN
iiclr-17569	558	20	of	of	ADP
iiclr-17569	558	21	the	the	DET
iiclr-17569	558	22	calculation	calculation	NOUN
iiclr-17569	558	23	used	use	VERB
iiclr-17569	558	24	to	to	PART
iiclr-17569	558	25	determine	determine	VERB
iiclr-17569	558	26	the	the	DET
iiclr-17569	558	27	amount	amount	NOUN
iiclr-17569	558	28	plans	plan	NOUN
iiclr-17569	558	29	are	be	AUX
iiclr-17569	558	30	required	require	VERB
iiclr-17569	558	31	to	to	PART
iiclr-17569	558	32	contribute	contribute	VERB
iiclr-17569	558	33	each	each	DET
iiclr-17569	558	34	year	year	NOUN
iiclr-17569	558	35	.	.	PUNCT
iiclr-17569	558	36	'	'	PUNCT
iiclr-17569	559	1	75	75	NUM
iiclr-17569	559	2	a	a	DET
iiclr-17569	559	3	fluctuation	fluctuation	NOUN
iiclr-17569	559	4	of	of	ADP
iiclr-17569	559	5	only	only	ADV
iiclr-17569	559	6	1	1	NUM
iiclr-17569	559	7	%	%	NOUN
iiclr-17569	559	8	in	in	ADP
iiclr-17569	559	9	the	the	DET
iiclr-17569	559	10	interest	interest	NOUN
iiclr-17569	559	11	rate	rate	NOUN
iiclr-17569	559	12	assumption	assumption	NOUN
iiclr-17569	559	13	used	use	VERB
iiclr-17569	559	14	when	when	SCONJ
iiclr-17569	559	15	calculating	calculate	VERB
iiclr-17569	559	16	current	current	ADJ
iiclr-17569	559	17	pension	pension	NOUN
iiclr-17569	559	18	liabilities	liability	NOUN
iiclr-17569	559	19	can	can	AUX
iiclr-17569	559	20	increase	increase	VERB
iiclr-17569	559	21	or	or	CCONJ
iiclr-17569	559	22	decrease	decrease	VERB
iiclr-17569	559	23	"	"	PUNCT
iiclr-17569	559	24	the	the	DET
iiclr-17569	559	25	long	long	ADV
iiclr-17569	559	26	-	-	PUNCT
iiclr-17569	559	27	run	run	VERB
iiclr-17569	559	28	cost	cost	NOUN
iiclr-17569	559	29	estimate	estimate	NOUN
iiclr-17569	559	30	by	by	ADP
iiclr-17569	559	31	about	about	ADV
iiclr-17569	559	32	25%.,,176	25%.,,176	NUM
iiclr-17569	559	33	166	166	NUM
iiclr-17569	559	34	.	.	PUNCT
iiclr-17569	560	1	rankin	rankin	PROPN
iiclr-17569	560	2	,	,	PUNCT
iiclr-17569	560	3	supra	supra	PROPN
iiclr-17569	560	4	note	note	PROPN
iiclr-17569	560	5	164	164	NUM
iiclr-17569	560	6	.	.	PUNCT
iiclr-17569	561	1	167	167	NUM
iiclr-17569	561	2	.	.	PUNCT
iiclr-17569	562	1	i	i	PRON
iiclr-17569	562	2	d.	d.	PROPN
iiclr-17569	562	3	168	168	NUM
iiclr-17569	562	4	.	.	PUNCT
iiclr-17569	563	1	i	i	PRON
iiclr-17569	563	2	d.	d.	PROPN
iiclr-17569	563	3	in	in	ADP
iiclr-17569	563	4	1900	1900	NUM
iiclr-17569	563	5	,	,	PUNCT
iiclr-17569	563	6	4.05	4.05	NUM
iiclr-17569	563	7	%	%	NOUN
iiclr-17569	563	8	of	of	ADP
iiclr-17569	563	9	the	the	DET
iiclr-17569	563	10	united	united	PROPN
iiclr-17569	563	11	states	states	PROPN
iiclr-17569	563	12	population	population	NOUN
iiclr-17569	563	13	was	be	AUX
iiclr-17569	563	14	over	over	ADP
iiclr-17569	563	15	sixty	sixty	NUM
iiclr-17569	563	16	-	-	PUNCT
iiclr-17569	563	17	five	five	NUM
iiclr-17569	563	18	,	,	PUNCT
iiclr-17569	563	19	but	but	CCONJ
iiclr-17569	563	20	that	that	DET
iiclr-17569	563	21	rate	rate	NOUN
iiclr-17569	563	22	grew	grow	VERB
iiclr-17569	563	23	to	to	ADP
iiclr-17569	563	24	12.43	12.43	NUM
iiclr-17569	563	25	%	%	NOUN
iiclr-17569	563	26	in	in	ADP
iiclr-17569	563	27	2000	2000	NUM
iiclr-17569	563	28	.	.	PUNCT
iiclr-17569	564	1	mcgll	mcgll	PROPN
iiclr-17569	564	2	er	er	INTJ
iiclr-17569	564	3	al	al	PROPN
iiclr-17569	564	4	.	.	PROPN
iiclr-17569	564	5	,	,	PUNCT
iiclr-17569	564	6	supra	supra	PROPN
iiclr-17569	564	7	note	note	PROPN
iiclr-17569	564	8	20	20	NUM
iiclr-17569	564	9	,	,	PUNCT
iiclr-17569	564	10	at	at	ADP
iiclr-17569	564	11	10	10	NUM
iiclr-17569	564	12	tbl	tbl	NOUN
iiclr-17569	564	13	.	.	PUNCT
iiclr-17569	565	1	1	1	NUM
iiclr-17569	565	2	-	-	SYM
iiclr-17569	565	3	3	3	NUM
iiclr-17569	565	4	.	.	PUNCT
iiclr-17569	565	5	birthrates	birthrate	NOUN
iiclr-17569	565	6	in	in	ADP
iiclr-17569	565	7	the	the	DET
iiclr-17569	565	8	united	united	PROPN
iiclr-17569	565	9	states	states	PROPN
iiclr-17569	565	10	for	for	ADP
iiclr-17569	565	11	white	white	ADJ
iiclr-17569	565	12	women	woman	NOUN
iiclr-17569	565	13	have	have	AUX
iiclr-17569	565	14	decreased	decrease	VERB
iiclr-17569	565	15	from	from	ADP
iiclr-17569	565	16	just	just	ADV
iiclr-17569	565	17	fewer	few	ADJ
iiclr-17569	565	18	than	than	ADP
iiclr-17569	565	19	4.0	4.0	NUM
iiclr-17569	565	20	in	in	ADP
iiclr-17569	565	21	1900	1900	NUM
iiclr-17569	565	22	to	to	ADP
iiclr-17569	565	23	just	just	ADV
iiclr-17569	565	24	over	over	ADV
iiclr-17569	565	25	2.01	2.01	NUM
iiclr-17569	565	26	in	in	ADP
iiclr-17569	565	27	2000	2000	NUM
iiclr-17569	565	28	.	.	PUNCT
iiclr-17569	566	1	i	i	PRON
iiclr-17569	566	2	d.	d.	PROPN
iiclr-17569	566	3	at	at	ADP
iiclr-17569	566	4	12	12	NUM
iiclr-17569	566	5	fig	fig	NOUN
iiclr-17569	566	6	.	.	PUNCT
iiclr-17569	567	1	1	1	NUM
iiclr-17569	567	2	-	-	SYM
iiclr-17569	567	3	2	2	NUM
iiclr-17569	567	4	.	.	PUNCT
iiclr-17569	568	1	in	in	ADP
iiclr-17569	568	2	the	the	DET
iiclr-17569	568	3	united	united	PROPN
iiclr-17569	568	4	states	states	PROPN
iiclr-17569	568	5	in	in	ADP
iiclr-17569	568	6	1900	1900	NUM
iiclr-17569	568	7	,	,	PUNCT
iiclr-17569	568	8	the	the	DET
iiclr-17569	568	9	average	average	ADJ
iiclr-17569	568	10	life	life	NOUN
iiclr-17569	568	11	expectancy	expectancy	NOUN
iiclr-17569	568	12	for	for	ADP
iiclr-17569	568	13	men	man	NOUN
iiclr-17569	568	14	was	be	AUX
iiclr-17569	568	15	47.3	47.3	NUM
iiclr-17569	568	16	;	;	PUNCT
iiclr-17569	568	17	however	however	ADV
iiclr-17569	568	18	,	,	PUNCT
iiclr-17569	568	19	in	in	ADP
iiclr-17569	568	20	2000	2000	NUM
iiclr-17569	568	21	the	the	DET
iiclr-17569	568	22	life	life	NOUN
iiclr-17569	568	23	expectancy	expectancy	NOUN
iiclr-17569	568	24	had	have	AUX
iiclr-17569	568	25	increased	increase	VERB
iiclr-17569	568	26	by	by	ADP
iiclr-17569	568	27	almost	almost	ADV
iiclr-17569	568	28	thirty	thirty	NUM
iiclr-17569	568	29	years	year	NOUN
iiclr-17569	568	30	to	to	ADP
iiclr-17569	568	31	77.1	77.1	NUM
iiclr-17569	568	32	.	.	PUNCT
iiclr-17569	569	1	i	i	PRON
iiclr-17569	569	2	d.	d.	PROPN
iiclr-17569	569	3	at	at	ADP
iiclr-17569	569	4	13	13	NUM
iiclr-17569	569	5	tbl	tbl	NOUN
iiclr-17569	569	6	.	.	PUNCT
iiclr-17569	570	1	1	1	NUM
iiclr-17569	570	2	-	-	SYM
iiclr-17569	570	3	4	4	NUM
iiclr-17569	570	4	.	.	PUNCT
iiclr-17569	571	1	finally	finally	ADV
iiclr-17569	571	2	,	,	PUNCT
iiclr-17569	571	3	the	the	DET
iiclr-17569	571	4	fastest	fast	ADJ
iiclr-17569	571	5	growing	grow	VERB
iiclr-17569	571	6	segment	segment	NOUN
iiclr-17569	571	7	of	of	ADP
iiclr-17569	571	8	the	the	DET
iiclr-17569	571	9	population	population	NOUN
iiclr-17569	571	10	in	in	ADP
iiclr-17569	571	11	the	the	DET
iiclr-17569	571	12	united	united	PROPN
iiclr-17569	571	13	states	states	PROPN
iiclr-17569	571	14	is	be	AUX
iiclr-17569	571	15	people	people	NOUN
iiclr-17569	571	16	over	over	ADP
iiclr-17569	571	17	the	the	DET
iiclr-17569	571	18	age	age	NOUN
iiclr-17569	571	19	of	of	ADP
iiclr-17569	571	20	eighty	eighty	NUM
iiclr-17569	571	21	-	-	PUNCT
iiclr-17569	571	22	five	five	NUM
iiclr-17569	571	23	.	.	PUNCT
iiclr-17569	572	1	i	i	PRON
iiclr-17569	572	2	d.	d.	PROPN
iiclr-17569	572	3	at	at	ADP
iiclr-17569	572	4	13	13	NUM
iiclr-17569	572	5	-	-	SYM
iiclr-17569	572	6	14	14	NUM
iiclr-17569	572	7	.	.	PUNCT
iiclr-17569	572	8	169	169	NUM
iiclr-17569	572	9	.	.	PUNCT
iiclr-17569	573	1	rankin	rankin	PROPN
iiclr-17569	573	2	,	,	PUNCT
iiclr-17569	573	3	supra	supra	PROPN
iiclr-17569	573	4	note	note	PROPN
iiclr-17569	573	5	164	164	NUM
iiclr-17569	573	6	.	.	PUNCT
iiclr-17569	574	1	170	170	NUM
iiclr-17569	574	2	.	.	PUNCT
iiclr-17569	575	1	mcgill	mcgill	PROPN
iiclr-17569	575	2	et	et	PROPN
iiclr-17569	575	3	al	al	PROPN
iiclr-17569	575	4	.	.	PROPN
iiclr-17569	575	5	,	,	PUNCT
iiclr-17569	575	6	supra	supra	PROPN
iiclr-17569	575	7	note	note	PROPN
iiclr-17569	575	8	20	20	NUM
iiclr-17569	575	9	,	,	PUNCT
iiclr-17569	575	10	at	at	ADP
iiclr-17569	575	11	15	15	NUM
iiclr-17569	575	12	.	.	PUNCT
iiclr-17569	576	1	people	people	NOUN
iiclr-17569	576	2	are	be	AUX
iiclr-17569	576	3	considered	consider	VERB
iiclr-17569	576	4	to	to	PART
iiclr-17569	576	5	be	be	AUX
iiclr-17569	576	6	elderly	elderly	ADJ
iiclr-17569	576	7	once	once	SCONJ
iiclr-17569	576	8	they	they	PRON
iiclr-17569	576	9	reach	reach	VERB
iiclr-17569	576	10	age	age	NOUN
iiclr-17569	576	11	sixty	sixty	NUM
iiclr-17569	576	12	-	-	PUNCT
iiclr-17569	576	13	five	five	NUM
iiclr-17569	576	14	.	.	PUNCT
iiclr-17569	577	1	i	i	PRON
iiclr-17569	577	2	d.	d.	PROPN
iiclr-17569	577	3	171	171	NUM
iiclr-17569	577	4	.	.	PUNCT
iiclr-17569	578	1	see	see	VERB
iiclr-17569	578	2	i	i	PRON
iiclr-17569	578	3	d.	d.	PROPN
iiclr-17569	578	4	172	172	NUM
iiclr-17569	578	5	.	.	PUNCT
iiclr-17569	579	1	rankin	rankin	PROPN
iiclr-17569	579	2	,	,	PUNCT
iiclr-17569	579	3	supra	supra	PROPN
iiclr-17569	579	4	note	note	PROPN
iiclr-17569	579	5	164	164	NUM
iiclr-17569	579	6	.	.	PUNCT
iiclr-17569	580	1	the	the	DET
iiclr-17569	580	2	standard	standard	ADJ
iiclr-17569	580	3	and	and	CCONJ
iiclr-17569	580	4	poor	poor	ADJ
iiclr-17569	580	5	's	's	PART
iiclr-17569	580	6	500	500	NUM
iiclr-17569	580	7	stock	stock	NOUN
iiclr-17569	580	8	index	index	NOUN
iiclr-17569	580	9	decreased	decrease	VERB
iiclr-17569	580	10	significantly	significantly	ADV
iiclr-17569	580	11	from	from	ADP
iiclr-17569	580	12	2000	2000	NUM
iiclr-17569	580	13	through	through	ADP
iiclr-17569	580	14	2002	2002	NUM
iiclr-17569	580	15	.	.	PUNCT
iiclr-17569	581	1	subcomm	subcomm	NOUN
iiclr-17569	581	2	.	.	PUNCT
iiclr-17569	582	1	on	on	ADP
iiclr-17569	582	2	aviation	aviation	NOUN
iiclr-17569	582	3	hearing	hearing	NOUN
iiclr-17569	582	4	on	on	ADP
iiclr-17569	582	5	airline	airline	NOUN
iiclr-17569	582	6	pensions	pension	NOUN
iiclr-17569	582	7	:	:	PUNCT
iiclr-17569	582	8	avoiding	avoid	VERB
iiclr-17569	582	9	further	further	ADJ
iiclr-17569	582	10	collapse	collapse	NOUN
iiclr-17569	582	11	,	,	PUNCT
iiclr-17569	582	12	http://www.house.gov/transportation/aviation/06-22-05/06-2205memo.html	http://www.house.gov/transportation/aviation/06-22-05/06-2205memo.html	PROPN
iiclr-17569	582	13	(	(	PUNCT
iiclr-17569	582	14	last	last	ADV
iiclr-17569	582	15	visited	visit	VERB
iiclr-17569	582	16	jan	jan	PROPN
iiclr-17569	582	17	.	.	PROPN
iiclr-17569	582	18	21	21	NUM
iiclr-17569	582	19	,	,	PUNCT
iiclr-17569	582	20	2008	2008	NUM
iiclr-17569	582	21	)	)	PUNCT
iiclr-17569	583	1	[	[	X
iiclr-17569	583	2	hereinafter	hereinafter	NOUN
iiclr-17569	583	3	aviation	aviation	NOUN
iiclr-17569	583	4	hearing	hearing	NOUN
iiclr-17569	583	5	]	]	PUNCT
iiclr-17569	583	6	.	.	PUNCT
iiclr-17569	584	1	see	see	VERB
iiclr-17569	584	2	also	also	ADV
iiclr-17569	584	3	internal	internal	ADJ
iiclr-17569	584	4	revenue	revenue	NOUN
iiclr-17569	584	5	service	service	NOUN
iiclr-17569	584	6	,	,	PUNCT
iiclr-17569	584	7	supra	supra	PROPN
iiclr-17569	584	8	note	note	NOUN
iiclr-17569	584	9	89	89	NUM
iiclr-17569	584	10	.	.	PUNCT
iiclr-17569	584	11	173	173	NUM
iiclr-17569	584	12	.	.	PUNCT
iiclr-17569	585	1	mcgill	mcgill	PROPN
iiclr-17569	585	2	er	er	INTJ
iiclr-17569	585	3	al	al	PROPN
iiclr-17569	585	4	.	.	PROPN
iiclr-17569	585	5	,	,	PUNCT
iiclr-17569	585	6	supra	supra	PROPN
iiclr-17569	585	7	note	note	PROPN
iiclr-17569	585	8	20	20	NUM
iiclr-17569	585	9	,	,	PUNCT
iiclr-17569	585	10	at	at	ADP
iiclr-17569	585	11	595	595	NUM
iiclr-17569	585	12	.	.	PUNCT
iiclr-17569	585	13	174	174	NUM
iiclr-17569	585	14	.	.	PUNCT
iiclr-17569	586	1	internal	internal	ADJ
iiclr-17569	586	2	revenue	revenue	NOUN
iiclr-17569	586	3	service	service	NOUN
iiclr-17569	586	4	,	,	PUNCT
iiclr-17569	586	5	supra	supra	PROPN
iiclr-17569	586	6	note	note	NOUN
iiclr-17569	586	7	89	89	NUM
iiclr-17569	586	8	.	.	PUNCT
iiclr-17569	587	1	since	since	SCONJ
iiclr-17569	587	2	roughly	roughly	ADV
iiclr-17569	587	3	half	half	NOUN
iiclr-17569	587	4	of	of	ADP
iiclr-17569	587	5	the	the	DET
iiclr-17569	587	6	assets	asset	NOUN
iiclr-17569	587	7	of	of	ADP
iiclr-17569	587	8	defined	define	VERB
iiclr-17569	587	9	benefit	benefit	NOUN
iiclr-17569	587	10	pension	pension	NOUN
iiclr-17569	587	11	plans	plan	NOUN
iiclr-17569	587	12	were	be	AUX
iiclr-17569	587	13	invested	invest	VERB
iiclr-17569	587	14	in	in	ADP
iiclr-17569	587	15	the	the	DET
iiclr-17569	587	16	stock	stock	NOUN
iiclr-17569	587	17	market	market	NOUN
iiclr-17569	587	18	from	from	ADP
iiclr-17569	587	19	1995	1995	NUM
iiclr-17569	587	20	to	to	ADP
iiclr-17569	587	21	2000	2000	NUM
iiclr-17569	587	22	,	,	PUNCT
iiclr-17569	587	23	the	the	DET
iiclr-17569	587	24	decline	decline	NOUN
iiclr-17569	587	25	in	in	ADP
iiclr-17569	587	26	the	the	DET
iiclr-17569	587	27	stock	stock	NOUN
iiclr-17569	587	28	market	market	NOUN
iiclr-17569	587	29	caused	cause	VERB
iiclr-17569	587	30	many	many	ADJ
iiclr-17569	587	31	plans	plan	NOUN
iiclr-17569	587	32	to	to	PART
iiclr-17569	587	33	go	go	VERB
iiclr-17569	587	34	from	from	ADP
iiclr-17569	587	35	overfunded	overfunded	ADJ
iiclr-17569	587	36	status	status	NOUN
iiclr-17569	587	37	,	,	PUNCT
iiclr-17569	587	38	to	to	ADP
iiclr-17569	587	39	underfunded	underfunded	ADJ
iiclr-17569	587	40	status	status	NOUN
iiclr-17569	587	41	in	in	ADP
iiclr-17569	587	42	a	a	DET
iiclr-17569	587	43	short	short	ADJ
iiclr-17569	587	44	time	time	NOUN
iiclr-17569	587	45	.	.	PUNCT
iiclr-17569	588	1	aviation	aviation	NOUN
iiclr-17569	588	2	hearing	hearing	NOUN
iiclr-17569	588	3	,	,	PUNCT
iiclr-17569	588	4	supra	supra	PROPN
iiclr-17569	588	5	note	note	PROPN
iiclr-17569	588	6	172	172	NUM
iiclr-17569	588	7	.	.	PROPN
iiclr-17569	589	1	175	175	NUM
iiclr-17569	589	2	.	.	PUNCT
iiclr-17569	590	1	internal	internal	ADJ
iiclr-17569	590	2	revenue	revenue	NOUN
iiclr-17569	590	3	service	service	NOUN
iiclr-17569	590	4	,	,	PUNCT
iiclr-17569	590	5	supra	supra	PROPN
iiclr-17569	590	6	note	note	PROPN
iiclr-17569	590	7	89	89	NUM
iiclr-17569	590	8	;	;	PUNCT
iiclr-17569	590	9	see	see	VERB
iiclr-17569	590	10	also	also	ADV
iiclr-17569	590	11	hymans	hyman	VERB
iiclr-17569	590	12	robertson	robertson	PROPN
iiclr-17569	590	13	,	,	PUNCT
iiclr-17569	590	14	supra	supra	PROPN
iiclr-17569	590	15	note	note	NOUN
iiclr-17569	590	16	123	123	NUM
iiclr-17569	590	17	,	,	PUNCT
iiclr-17569	590	18	at	at	ADP
iiclr-17569	590	19	31	31	NUM
iiclr-17569	590	20	.	.	PUNCT
iiclr-17569	591	1	176	176	NUM
iiclr-17569	591	2	.	.	PUNCT
iiclr-17569	592	1	mcgtlletal	mcgtlletal	PROPN
iiclr-17569	592	2	.	.	PUNCT
iiclr-17569	592	3	,	,	PUNCT
iiclr-17569	592	4	supra	supra	PROPN
iiclr-17569	592	5	note	note	PROPN
iiclr-17569	592	6	20	20	NUM
iiclr-17569	592	7	,	,	PUNCT
iiclr-17569	592	8	at	at	ADP
iiclr-17569	592	9	612	612	NUM
iiclr-17569	592	10	.	.	PUNCT
iiclr-17569	593	1	[	[	X
iiclr-17569	593	2	vol	vol	NOUN
iiclr-17569	593	3	.	.	PUNCT
iiclr-17569	594	1	18:1	18:1	NUM
iiclr-17569	594	2	a	a	DET
iiclr-17569	594	3	comparative	comparative	ADJ
iiclr-17569	594	4	analysis	analysis	NOUN
iiclr-17569	594	5	of	of	ADP
iiclr-17569	594	6	pension	pension	NOUN
iiclr-17569	594	7	reform	reform	NOUN
iiclr-17569	594	8	a.	a.	PROPN
iiclr-17569	594	9	united	united	PROPN
iiclr-17569	594	10	states	states	PROPN
iiclr-17569	594	11	'	'	PART
iiclr-17569	594	12	minimum	minimum	ADJ
iiclr-17569	594	13	required	require	VERB
iiclr-17569	594	14	contribution	contribution	NOUN
iiclr-17569	594	15	and	and	CCONJ
iiclr-17569	594	16	united	united	PROPN
iiclr-17569	594	17	kingdom	kingdom	PROPN
iiclr-17569	594	18	's	's	PART
iiclr-17569	594	19	sfo	sfo	PROPN
iiclr-17569	594	20	both	both	CCONJ
iiclr-17569	594	21	the	the	DET
iiclr-17569	594	22	minimum	minimum	ADJ
iiclr-17569	594	23	required	require	VERB
iiclr-17569	594	24	contribution	contribution	NOUN
iiclr-17569	594	25	enacted	enact	VERB
iiclr-17569	594	26	by	by	ADP
iiclr-17569	594	27	the	the	DET
iiclr-17569	594	28	united	united	PROPN
iiclr-17569	594	29	states	states	PROPN
iiclr-17569	594	30	and	and	CCONJ
iiclr-17569	594	31	the	the	DET
iiclr-17569	594	32	sfo	sfo	PROPN
iiclr-17569	594	33	enacted	enact	VERB
iiclr-17569	594	34	by	by	ADP
iiclr-17569	594	35	the	the	DET
iiclr-17569	594	36	united	united	PROPN
iiclr-17569	594	37	kingdom	kingdom	PROPN
iiclr-17569	594	38	strive	strive	VERB
iiclr-17569	594	39	to	to	PART
iiclr-17569	594	40	improve	improve	VERB
iiclr-17569	594	41	the	the	DET
iiclr-17569	594	42	security	security	NOUN
iiclr-17569	594	43	of	of	ADP
iiclr-17569	594	44	pension	pension	NOUN
iiclr-17569	594	45	funds	fund	NOUN
iiclr-17569	594	46	.	.	PUNCT
iiclr-17569	595	1	77	77	NUM
iiclr-17569	595	2	determining	determine	VERB
iiclr-17569	595	3	funding	funding	NOUN
iiclr-17569	595	4	for	for	ADP
iiclr-17569	595	5	defined	define	VERB
iiclr-17569	595	6	benefit	benefit	NOUN
iiclr-17569	595	7	plans	plan	NOUN
iiclr-17569	595	8	can	can	AUX
iiclr-17569	595	9	be	be	AUX
iiclr-17569	595	10	very	very	ADV
iiclr-17569	595	11	complex	complex	ADJ
iiclr-17569	595	12	,	,	PUNCT
iiclr-17569	595	13	since	since	SCONJ
iiclr-17569	595	14	funding	funding	NOUN
iiclr-17569	595	15	must	must	AUX
iiclr-17569	595	16	be	be	AUX
iiclr-17569	595	17	calculated	calculate	VERB
iiclr-17569	595	18	to	to	PART
iiclr-17569	595	19	meet	meet	VERB
iiclr-17569	595	20	benefits	benefit	NOUN
iiclr-17569	595	21	that	that	PRON
iiclr-17569	595	22	are	be	AUX
iiclr-17569	595	23	payable	payable	ADJ
iiclr-17569	595	24	many	many	ADJ
iiclr-17569	595	25	years	year	NOUN
iiclr-17569	595	26	in	in	ADP
iiclr-17569	595	27	the	the	DET
iiclr-17569	595	28	future	future	NOUN
iiclr-17569	595	29	.	.	PUNCT
iiclr-17569	596	1	78	78	NUM
iiclr-17569	596	2	planning	planning	NOUN
iiclr-17569	596	3	to	to	PART
iiclr-17569	596	4	pay	pay	VERB
iiclr-17569	596	5	benefits	benefit	NOUN
iiclr-17569	596	6	due	due	ADJ
iiclr-17569	596	7	years	year	NOUN
iiclr-17569	596	8	in	in	ADP
iiclr-17569	596	9	the	the	DET
iiclr-17569	596	10	future	future	ADJ
iiclr-17569	596	11	assigns	assign	NOUN
iiclr-17569	596	12	the	the	DET
iiclr-17569	596	13	risk	risk	NOUN
iiclr-17569	596	14	of	of	ADP
iiclr-17569	596	15	investment	investment	NOUN
iiclr-17569	596	16	and	and	CCONJ
iiclr-17569	596	17	the	the	DET
iiclr-17569	596	18	risk	risk	NOUN
iiclr-17569	596	19	of	of	ADP
iiclr-17569	596	20	longevity	longevity	NOUN
iiclr-17569	596	21	to	to	ADP
iiclr-17569	596	22	the	the	DET
iiclr-17569	596	23	employer	employer	NOUN
iiclr-17569	596	24	.	.	PUNCT
iiclr-17569	597	1	79	79	NUM
iiclr-17569	598	1	the	the	DET
iiclr-17569	598	2	question	question	NOUN
iiclr-17569	598	3	remains	remain	VERB
iiclr-17569	598	4	as	as	ADP
iiclr-17569	598	5	to	to	ADP
iiclr-17569	598	6	whether	whether	SCONJ
iiclr-17569	598	7	legislation	legislation	NOUN
iiclr-17569	598	8	in	in	ADP
iiclr-17569	598	9	either	either	CCONJ
iiclr-17569	598	10	the	the	DET
iiclr-17569	598	11	united	united	PROPN
iiclr-17569	598	12	states	states	PROPN
iiclr-17569	598	13	or	or	CCONJ
iiclr-17569	598	14	the	the	DET
iiclr-17569	598	15	united	united	ADJ
iiclr-17569	598	16	kingdom	kingdom	PROPN
iiclr-17569	598	17	will	will	AUX
iiclr-17569	598	18	succeed	succeed	VERB
iiclr-17569	598	19	in	in	ADP
iiclr-17569	598	20	shoring	shore	VERB
iiclr-17569	598	21	up	up	ADP
iiclr-17569	598	22	funding	funding	NOUN
iiclr-17569	598	23	for	for	ADP
iiclr-17569	598	24	defined	define	VERB
iiclr-17569	598	25	benefit	benefit	NOUN
iiclr-17569	598	26	pensions	pension	NOUN
iiclr-17569	598	27	.	.	PUNCT
iiclr-17569	599	1	1	1	X
iiclr-17569	599	2	.	.	X
iiclr-17569	599	3	the	the	DET
iiclr-17569	599	4	united	united	PROPN
iiclr-17569	599	5	states	states	PROPN
iiclr-17569	599	6	'	'	PART
iiclr-17569	599	7	minimum	minimum	ADJ
iiclr-17569	599	8	required	require	VERB
iiclr-17569	599	9	contribution	contribution	NOUN
iiclr-17569	599	10	the	the	DET
iiclr-17569	599	11	new	new	ADJ
iiclr-17569	599	12	minimum	minimum	ADJ
iiclr-17569	599	13	required	require	VERB
iiclr-17569	599	14	contribution	contribution	NOUN
iiclr-17569	599	15	,	,	PUNCT
iiclr-17569	599	16	which	which	PRON
iiclr-17569	599	17	becomes	become	VERB
iiclr-17569	599	18	effective	effective	ADJ
iiclr-17569	599	19	in	in	ADP
iiclr-17569	599	20	the	the	DET
iiclr-17569	599	21	2008	2008	NUM
iiclr-17569	599	22	plan	plan	NOUN
iiclr-17569	599	23	year	year	NOUN
iiclr-17569	599	24	,	,	PUNCT
iiclr-17569	599	25	consists	consist	VERB
iiclr-17569	599	26	of	of	ADP
iiclr-17569	599	27	only	only	ADV
iiclr-17569	599	28	a	a	DET
iiclr-17569	599	29	single	single	ADJ
iiclr-17569	599	30	funding	funding	NOUN
iiclr-17569	599	31	method	method	NOUN
iiclr-17569	599	32	,	,	PUNCT
iiclr-17569	599	33	which	which	PRON
iiclr-17569	599	34	is	be	AUX
iiclr-17569	599	35	a	a	DET
iiclr-17569	599	36	simplification	simplification	NOUN
iiclr-17569	599	37	over	over	ADP
iiclr-17569	599	38	the	the	DET
iiclr-17569	599	39	current	current	ADJ
iiclr-17569	599	40	two	two	NUM
iiclr-17569	599	41	-	-	PUNCT
iiclr-17569	599	42	tiered	tiere	VERB
iiclr-17569	599	43	funding	funding	NOUN
iiclr-17569	599	44	system	system	NOUN
iiclr-17569	599	45	.	.	PUNCT
iiclr-17569	600	1	'8	'8	PROPN
iiclr-17569	600	2	0	0	NUM
iiclr-17569	601	1	the	the	DET
iiclr-17569	601	2	new	new	ADJ
iiclr-17569	601	3	minimum	minimum	ADJ
iiclr-17569	601	4	required	require	VERB
iiclr-17569	601	5	contribution	contribution	NOUN
iiclr-17569	601	6	requires	require	VERB
iiclr-17569	601	7	single	single	ADJ
iiclr-17569	601	8	-	-	PUNCT
iiclr-17569	601	9	employers	employer	NOUN
iiclr-17569	601	10	to	to	PART
iiclr-17569	601	11	contribute	contribute	VERB
iiclr-17569	601	12	enough	enough	ADJ
iiclr-17569	601	13	funds	fund	NOUN
iiclr-17569	601	14	to	to	PART
iiclr-17569	601	15	cover	cover	VERB
iiclr-17569	601	16	the	the	DET
iiclr-17569	601	17	cost	cost	NOUN
iiclr-17569	601	18	of	of	ADP
iiclr-17569	601	19	the	the	DET
iiclr-17569	601	20	benefits	benefit	NOUN
iiclr-17569	601	21	accrued	accrue	VERB
iiclr-17569	601	22	that	that	DET
iiclr-17569	601	23	plan	plan	NOUN
iiclr-17569	601	24	year	year	NOUN
iiclr-17569	601	25	,	,	PUNCT
iiclr-17569	601	26	plus	plus	CCONJ
iiclr-17569	601	27	any	any	DET
iiclr-17569	601	28	other	other	ADJ
iiclr-17569	601	29	liabilities	liability	NOUN
iiclr-17569	601	30	that	that	PRON
iiclr-17569	601	31	have	have	AUX
iiclr-17569	601	32	been	be	AUX
iiclr-17569	601	33	amortized	amortize	VERB
iiclr-17569	601	34	over	over	ADP
iiclr-17569	601	35	a	a	DET
iiclr-17569	601	36	period	period	NOUN
iiclr-17569	601	37	of	of	ADP
iiclr-17569	601	38	time	time	NOUN
iiclr-17569	601	39	.	.	PUNCT
iiclr-17569	602	1	81	81	NUM
iiclr-17569	602	2	a	a	DET
iiclr-17569	602	3	funding	funding	NOUN
iiclr-17569	602	4	shortfall	shortfall	NOUN
iiclr-17569	602	5	occurs	occur	VERB
iiclr-17569	602	6	when	when	SCONJ
iiclr-17569	602	7	the	the	DET
iiclr-17569	602	8	plan	plan	NOUN
iiclr-17569	602	9	assets	asset	NOUN
iiclr-17569	602	10	are	be	AUX
iiclr-17569	602	11	less	less	ADJ
iiclr-17569	602	12	than	than	ADP
iiclr-17569	602	13	the	the	DET
iiclr-17569	602	14	plan	plan	NOUN
iiclr-17569	602	15	liabilities	liability	NOUN
iiclr-17569	602	16	in	in	ADP
iiclr-17569	602	17	a	a	DET
iiclr-17569	602	18	plan	plan	NOUN
iiclr-17569	602	19	year.18	year.18	NOUN
iiclr-17569	602	20	2	2	NUM
iiclr-17569	602	21	according	accord	VERB
iiclr-17569	602	22	to	to	ADP
iiclr-17569	602	23	the	the	DET
iiclr-17569	602	24	new	new	ADJ
iiclr-17569	602	25	minimum	minimum	ADJ
iiclr-17569	602	26	required	require	VERB
iiclr-17569	602	27	contribution	contribution	NOUN
iiclr-17569	602	28	,	,	PUNCT
iiclr-17569	602	29	the	the	DET
iiclr-17569	602	30	funding	funding	NOUN
iiclr-17569	602	31	shortfall	shortfall	NOUN
iiclr-17569	602	32	is	be	AUX
iiclr-17569	602	33	amortized	amortize	VERB
iiclr-17569	602	34	over	over	ADP
iiclr-17569	602	35	a	a	DET
iiclr-17569	602	36	seven	seven	NUM
iiclr-17569	602	37	-	-	PUNCT
iiclr-17569	602	38	year	year	NOUN
iiclr-17569	602	39	period	period	NOUN
iiclr-17569	602	40	and	and	CCONJ
iiclr-17569	602	41	must	must	AUX
iiclr-17569	602	42	be	be	AUX
iiclr-17569	602	43	paid	pay	VERB
iiclr-17569	602	44	in	in	ADP
iiclr-17569	602	45	installments	installment	NOUN
iiclr-17569	602	46	each	each	DET
iiclr-17569	602	47	year	year	NOUN
iiclr-17569	602	48	,	,	PUNCT
iiclr-17569	602	49	starting	start	VERB
iiclr-17569	602	50	the	the	DET
iiclr-17569	602	51	year	year	NOUN
iiclr-17569	602	52	the	the	DET
iiclr-17569	602	53	funding	funding	NOUN
iiclr-17569	602	54	shortfall	shortfall	NOUN
iiclr-17569	602	55	occurs	occur	VERB
iiclr-17569	602	56	8	8	NUM
iiclr-17569	602	57	3	3	NUM
iiclr-17569	602	58	each	each	DET
iiclr-17569	602	59	subsequent	subsequent	ADJ
iiclr-17569	602	60	year	year	NOUN
iiclr-17569	602	61	,	,	PUNCT
iiclr-17569	602	62	the	the	DET
iiclr-17569	602	63	employer	employer	NOUN
iiclr-17569	602	64	must	must	AUX
iiclr-17569	602	65	recalculate	recalculate	VERB
iiclr-17569	602	66	"	"	PUNCT
iiclr-17569	602	67	the	the	DET
iiclr-17569	602	68	amount	amount	NOUN
iiclr-17569	602	69	of	of	ADP
iiclr-17569	602	70	underfunding	underfunding	NOUN
iiclr-17569	602	71	based	base	VERB
iiclr-17569	602	72	on	on	ADP
iiclr-17569	602	73	that	that	DET
iiclr-17569	602	74	year	year	NOUN
iiclr-17569	602	75	's	's	PART
iiclr-17569	602	76	assets	asset	NOUN
iiclr-17569	602	77	and	and	CCONJ
iiclr-17569	602	78	liabilities	liability	NOUN
iiclr-17569	602	79	.	.	PUNCT
iiclr-17569	603	1	"	"	PUNCT
iiclr-17569	603	2	'	'	PUNCT
iiclr-17569	603	3	4	4	NUM
iiclr-17569	603	4	if	if	SCONJ
iiclr-17569	603	5	the	the	DET
iiclr-17569	603	6	funding	funding	NOUN
iiclr-17569	603	7	shortfall	shortfall	NOUN
iiclr-17569	603	8	increases	increase	NOUN
iiclr-17569	603	9	,	,	PUNCT
iiclr-17569	603	10	then	then	ADV
iiclr-17569	603	11	this	this	DET
iiclr-17569	603	12	additional	additional	ADJ
iiclr-17569	603	13	177	177	NUM
iiclr-17569	603	14	.	.	PUNCT
iiclr-17569	604	1	see	see	VERB
iiclr-17569	604	2	generally	generally	ADV
iiclr-17569	604	3	pension	pension	NOUN
iiclr-17569	604	4	protection	protection	NOUN
iiclr-17569	604	5	act	act	NOUN
iiclr-17569	604	6	of	of	ADP
iiclr-17569	604	7	2006	2006	NUM
iiclr-17569	604	8	,	,	PUNCT
iiclr-17569	604	9	pub	pub	NOUN
iiclr-17569	604	10	.	.	PUNCT
iiclr-17569	605	1	l.	l.	PROPN
iiclr-17569	605	2	no	no	INTJ
iiclr-17569	605	3	.	.	PROPN
iiclr-17569	606	1	109	109	NUM
iiclr-17569	606	2	-	-	SYM
iiclr-17569	606	3	280	280	NUM
iiclr-17569	606	4	(	(	PUNCT
iiclr-17569	606	5	2006	2006	NUM
iiclr-17569	606	6	)	)	PUNCT
iiclr-17569	606	7	(	(	PUNCT
iiclr-17569	606	8	codified	codify	VERB
iiclr-17569	606	9	as	as	ADP
iiclr-17569	606	10	an	an	DET
iiclr-17569	606	11	amendment	amendment	NOUN
iiclr-17569	606	12	to	to	ADP
iiclr-17569	606	13	29	29	NUM
iiclr-17569	606	14	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	606	15	.	.	PROPN
iiclr-17569	607	1	ch	ch	PROPN
iiclr-17569	607	2	.	.	PROPN
iiclr-17569	607	3	18	18	NUM
iiclr-17569	607	4	(	(	PUNCT
iiclr-17569	607	5	2007	2007	NUM
iiclr-17569	607	6	)	)	PUNCT
iiclr-17569	607	7	)	)	PUNCT
iiclr-17569	607	8	;	;	PUNCT
iiclr-17569	607	9	pensions	pension	NOUN
iiclr-17569	607	10	act	act	VERB
iiclr-17569	607	11	2004	2004	NUM
iiclr-17569	607	12	,	,	PUNCT
iiclr-17569	607	13	c.	c.	PROPN
iiclr-17569	607	14	35	35	NUM
iiclr-17569	607	15	.	.	PUNCT
iiclr-17569	607	16	178	178	NUM
iiclr-17569	607	17	.	.	PUNCT
iiclr-17569	608	1	see	see	VERB
iiclr-17569	608	2	supra	supra	PROPN
iiclr-17569	608	3	p.	p.	PROPN
iiclr-17569	608	4	23	23	NUM
iiclr-17569	608	5	and	and	CCONJ
iiclr-17569	608	6	note	note	VERB
iiclr-17569	608	7	172	172	NUM
iiclr-17569	608	8	.	.	NOUN
iiclr-17569	608	9	179	179	NUM
iiclr-17569	608	10	.	.	PUNCT
iiclr-17569	609	1	medill	medill	NOUN
iiclr-17569	609	2	,	,	PUNCT
iiclr-17569	609	3	supra	supra	PROPN
iiclr-17569	609	4	note	note	NOUN
iiclr-17569	609	5	13	13	NUM
iiclr-17569	609	6	,	,	PUNCT
iiclr-17569	609	7	at	at	ADP
iiclr-17569	609	8	108	108	NUM
iiclr-17569	609	9	-	-	SYM
iiclr-17569	609	10	09	09	NUM
iiclr-17569	609	11	.	.	PUNCT
iiclr-17569	610	1	180	180	NUM
iiclr-17569	610	2	.	.	PUNCT
iiclr-17569	610	3	cch	cch	PROPN
iiclr-17569	610	4	,	,	PUNCT
iiclr-17569	610	5	supra	supra	PROPN
iiclr-17569	610	6	note	note	PROPN
iiclr-17569	610	7	40	40	NUM
iiclr-17569	610	8	,	,	PUNCT
iiclr-17569	610	9	at	at	ADP
iiclr-17569	610	10	90	90	NUM
iiclr-17569	610	11	.	.	PUNCT
iiclr-17569	611	1	pension	pension	NOUN
iiclr-17569	611	2	protection	protection	PROPN
iiclr-17569	611	3	act	act	NOUN
iiclr-17569	611	4	of	of	ADP
iiclr-17569	611	5	2006	2006	NUM
iiclr-17569	611	6	,	,	PUNCT
iiclr-17569	611	7	pub	pub	NOUN
iiclr-17569	611	8	.	.	PUNCT
iiclr-17569	612	1	l.	l.	PROPN
iiclr-17569	612	2	no	no	INTJ
iiclr-17569	612	3	.	.	PROPN
iiclr-17569	613	1	109	109	NUM
iiclr-17569	613	2	-	-	SYM
iiclr-17569	613	3	280	280	NUM
iiclr-17569	613	4	(	(	PUNCT
iiclr-17569	613	5	2006	2006	NUM
iiclr-17569	613	6	)	)	PUNCT
iiclr-17569	613	7	(	(	PUNCT
iiclr-17569	613	8	codified	codify	VERB
iiclr-17569	613	9	as	as	ADP
iiclr-17569	613	10	an	an	DET
iiclr-17569	613	11	amendment	amendment	NOUN
iiclr-17569	613	12	to	to	ADP
iiclr-17569	613	13	26	26	NUM
iiclr-17569	613	14	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	613	15	.	.	PUNCT
iiclr-17569	614	1	§	§	PROPN
iiclr-17569	614	2	179	179	NUM
iiclr-17569	614	3	(	(	PUNCT
iiclr-17569	614	4	2007	2007	NUM
iiclr-17569	614	5	)	)	PUNCT
iiclr-17569	614	6	)	)	PUNCT
iiclr-17569	614	7	.	.	PUNCT
iiclr-17569	615	1	the	the	DET
iiclr-17569	615	2	previous	previous	ADJ
iiclr-17569	615	3	minimum	minimum	ADJ
iiclr-17569	615	4	funding	funding	NOUN
iiclr-17569	615	5	standard	standard	NOUN
iiclr-17569	615	6	consisted	consist	VERB
iiclr-17569	615	7	of	of	ADP
iiclr-17569	615	8	the	the	DET
iiclr-17569	615	9	minimum	minimum	NOUN
iiclr-17569	615	10	funding	funding	NOUN
iiclr-17569	615	11	standard	standard	ADJ
iiclr-17569	615	12	account	account	NOUN
iiclr-17569	615	13	rule	rule	NOUN
iiclr-17569	615	14	and	and	CCONJ
iiclr-17569	615	15	the	the	DET
iiclr-17569	615	16	deficit	deficit	NOUN
iiclr-17569	615	17	contribution	contribution	NOUN
iiclr-17569	615	18	.	.	PUNCT
iiclr-17569	616	1	tripodi	tripodi	PROPN
iiclr-17569	616	2	&	&	CCONJ
iiclr-17569	616	3	bloom	bloom	PROPN
iiclr-17569	616	4	,	,	PUNCT
iiclr-17569	616	5	supra	supra	PROPN
iiclr-17569	616	6	note	note	PROPN
iiclr-17569	616	7	65	65	NUM
iiclr-17569	616	8	,	,	PUNCT
iiclr-17569	616	9	at	at	ADP
iiclr-17569	616	10	1	1	NUM
iiclr-17569	616	11	.	.	PUNCT
iiclr-17569	616	12	181	181	NUM
iiclr-17569	616	13	.	.	PUNCT
iiclr-17569	617	1	thomson	thomson	PROPN
iiclr-17569	617	2	ria	ria	PROPN
iiclr-17569	617	3	,	,	PUNCT
iiclr-17569	617	4	supra	supra	PROPN
iiclr-17569	617	5	note	note	PROPN
iiclr-17569	617	6	108	108	NUM
iiclr-17569	617	7	,	,	PUNCT
iiclr-17569	617	8	at	at	ADP
iiclr-17569	617	9	61	61	NUM
iiclr-17569	617	10	.	.	PUNCT
iiclr-17569	618	1	pension	pension	NOUN
iiclr-17569	618	2	protection	protection	PROPN
iiclr-17569	618	3	act	act	NOUN
iiclr-17569	618	4	of	of	ADP
iiclr-17569	618	5	2006	2006	NUM
iiclr-17569	618	6	,	,	PUNCT
iiclr-17569	618	7	pub	pub	NOUN
iiclr-17569	618	8	.	.	PUNCT
iiclr-17569	619	1	l.	l.	PROPN
iiclr-17569	619	2	no	no	INTJ
iiclr-17569	619	3	.	.	PROPN
iiclr-17569	620	1	109	109	NUM
iiclr-17569	620	2	-	-	SYM
iiclr-17569	620	3	280	280	NUM
iiclr-17569	620	4	(	(	PUNCT
iiclr-17569	620	5	2006	2006	NUM
iiclr-17569	620	6	)	)	PUNCT
iiclr-17569	620	7	(	(	PUNCT
iiclr-17569	620	8	codified	codify	VERB
iiclr-17569	620	9	as	as	ADP
iiclr-17569	620	10	an	an	DET
iiclr-17569	620	11	amendment	amendment	NOUN
iiclr-17569	620	12	to	to	ADP
iiclr-17569	620	13	26	26	NUM
iiclr-17569	620	14	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	620	15	.	.	PUNCT
iiclr-17569	621	1	§	§	PROPN
iiclr-17569	621	2	179	179	NUM
iiclr-17569	621	3	(	(	PUNCT
iiclr-17569	621	4	2007	2007	NUM
iiclr-17569	621	5	)	)	PUNCT
iiclr-17569	621	6	)	)	PUNCT
iiclr-17569	621	7	;	;	PUNCT
iiclr-17569	621	8	see	see	VERB
iiclr-17569	621	9	also	also	ADV
iiclr-17569	621	10	thomson	thomson	PROPN
iiclr-17569	621	11	ria	ria	PROPN
iiclr-17569	621	12	,	,	PUNCT
iiclr-17569	621	13	supra	supra	PROPN
iiclr-17569	621	14	note	note	PROPN
iiclr-17569	621	15	108	108	NUM
iiclr-17569	621	16	,	,	PUNCT
iiclr-17569	621	17	at	at	ADP
iiclr-17569	621	18	60	60	NUM
iiclr-17569	621	19	-	-	SYM
iiclr-17569	621	20	130	130	NUM
iiclr-17569	621	21	(	(	PUNCT
iiclr-17569	621	22	providing	provide	VERB
iiclr-17569	621	23	additional	additional	ADJ
iiclr-17569	621	24	information	information	NOUN
iiclr-17569	621	25	regarding	regard	VERB
iiclr-17569	621	26	calculation	calculation	NOUN
iiclr-17569	621	27	of	of	ADP
iiclr-17569	621	28	the	the	DET
iiclr-17569	621	29	minimum	minimum	ADJ
iiclr-17569	621	30	required	require	VERB
iiclr-17569	621	31	contribution	contribution	NOUN
iiclr-17569	621	32	)	)	PUNCT
iiclr-17569	621	33	.	.	PUNCT
iiclr-17569	622	1	182	182	NUM
iiclr-17569	622	2	.	.	PUNCT
iiclr-17569	623	1	deloitte	deloitte	PROPN
iiclr-17569	623	2	,	,	PUNCT
iiclr-17569	623	3	supra	supra	PROPN
iiclr-17569	623	4	note	note	NOUN
iiclr-17569	623	5	53	53	NUM
iiclr-17569	623	6	,	,	PUNCT
iiclr-17569	623	7	at	at	ADP
iiclr-17569	623	8	8	8	NUM
iiclr-17569	623	9	.	.	PUNCT
iiclr-17569	624	1	funding	funding	NOUN
iiclr-17569	624	2	shortfalls	shortfall	NOUN
iiclr-17569	624	3	can	can	AUX
iiclr-17569	624	4	stem	stem	VERB
iiclr-17569	624	5	from	from	ADP
iiclr-17569	624	6	"	"	PUNCT
iiclr-17569	624	7	unfunded	unfunded	ADJ
iiclr-17569	624	8	past	past	ADJ
iiclr-17569	624	9	service	service	NOUN
iiclr-17569	624	10	liability	liability	NOUN
iiclr-17569	624	11	and	and	CCONJ
iiclr-17569	624	12	changes	change	NOUN
iiclr-17569	624	13	in	in	ADP
iiclr-17569	624	14	past	past	ADJ
iiclr-17569	624	15	service	service	NOUN
iiclr-17569	624	16	liability	liability	NOUN
iiclr-17569	624	17	due	due	ADJ
iiclr-17569	624	18	to	to	PART
iiclr-17569	624	19	plan	plan	VERB
iiclr-17569	624	20	amendments	amendment	NOUN
iiclr-17569	624	21	,	,	PUNCT
iiclr-17569	624	22	assumption	assumption	NOUN
iiclr-17569	624	23	changes	change	NOUN
iiclr-17569	624	24	,	,	PUNCT
iiclr-17569	624	25	and	and	CCONJ
iiclr-17569	624	26	experience	experience	NOUN
iiclr-17569	624	27	gains	gain	NOUN
iiclr-17569	624	28	and	and	CCONJ
iiclr-17569	624	29	losses	loss	NOUN
iiclr-17569	624	30	over	over	ADP
iiclr-17569	624	31	a	a	DET
iiclr-17569	624	32	period	period	NOUN
iiclr-17569	624	33	that	that	PRON
iiclr-17569	624	34	can	can	AUX
iiclr-17569	624	35	exceed	exceed	VERB
iiclr-17569	624	36	30	30	NUM
iiclr-17569	624	37	years	year	NOUN
iiclr-17569	624	38	.	.	PUNCT
iiclr-17569	624	39	"	"	PUNCT
iiclr-17569	625	1	cch	cch	PROPN
iiclr-17569	625	2	,	,	PUNCT
iiclr-17569	625	3	supra	supra	PROPN
iiclr-17569	625	4	note	note	PROPN
iiclr-17569	625	5	40	40	NUM
iiclr-17569	625	6	,	,	PUNCT
iiclr-17569	625	7	at	at	ADP
iiclr-17569	625	8	91	91	NUM
iiclr-17569	625	9	.	.	PUNCT
iiclr-17569	625	10	183	183	NUM
iiclr-17569	625	11	.	.	PUNCT
iiclr-17569	626	1	deloitte	deloitte	PROPN
iiclr-17569	626	2	,	,	PUNCT
iiclr-17569	626	3	supra	supra	PROPN
iiclr-17569	626	4	note	note	NOUN
iiclr-17569	626	5	53	53	NUM
iiclr-17569	626	6	,	,	PUNCT
iiclr-17569	626	7	at	at	ADP
iiclr-17569	626	8	8	8	NUM
iiclr-17569	626	9	;	;	PUNCT
iiclr-17569	626	10	pension	pension	NOUN
iiclr-17569	626	11	protection	protection	NOUN
iiclr-17569	626	12	act	act	NOUN
iiclr-17569	626	13	of	of	ADP
iiclr-17569	626	14	2006	2006	NUM
iiclr-17569	626	15	,	,	PUNCT
iiclr-17569	626	16	pub	pub	NOUN
iiclr-17569	626	17	.	.	PUNCT
iiclr-17569	627	1	l.	l.	PROPN
iiclr-17569	627	2	no	no	INTJ
iiclr-17569	627	3	.	.	PROPN
iiclr-17569	628	1	109	109	NUM
iiclr-17569	628	2	-	-	SYM
iiclr-17569	628	3	280	280	NUM
iiclr-17569	628	4	,	,	PUNCT
iiclr-17569	628	5	§	§	PROPN
iiclr-17569	628	6	102	102	NUM
iiclr-17569	628	7	(	(	PUNCT
iiclr-17569	628	8	codified	codify	VERB
iiclr-17569	628	9	as	as	ADP
iiclr-17569	628	10	an	an	DET
iiclr-17569	628	11	amendment	amendment	NOUN
iiclr-17569	628	12	to	to	ADP
iiclr-17569	628	13	29	29	NUM
iiclr-17569	628	14	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	628	15	.	.	PUNCT
iiclr-17569	629	1	§	§	PROPN
iiclr-17569	629	2	1083	1083	NUM
iiclr-17569	629	3	(	(	PUNCT
iiclr-17569	629	4	2007	2007	NUM
iiclr-17569	629	5	)	)	PUNCT
iiclr-17569	629	6	)	)	PUNCT
iiclr-17569	629	7	.	.	PUNCT
iiclr-17569	630	1	184	184	X
iiclr-17569	630	2	.	.	X
iiclr-17569	630	3	tripodi	tripodi	PROPN
iiclr-17569	630	4	&	&	CCONJ
iiclr-17569	630	5	bloom	bloom	PROPN
iiclr-17569	630	6	,	,	PUNCT
iiclr-17569	630	7	supra	supra	PROPN
iiclr-17569	630	8	note	note	PROPN
iiclr-17569	630	9	65	65	NUM
iiclr-17569	630	10	,	,	PUNCT
iiclr-17569	630	11	at	at	ADP
iiclr-17569	630	12	6	6	NUM
iiclr-17569	630	13	;	;	PUNCT
iiclr-17569	630	14	pension	pension	NOUN
iiclr-17569	630	15	protection	protection	NOUN
iiclr-17569	630	16	act	act	NOUN
iiclr-17569	630	17	of	of	ADP
iiclr-17569	630	18	2006	2006	NUM
iiclr-17569	630	19	,	,	PUNCT
iiclr-17569	630	20	pub	pub	NOUN
iiclr-17569	630	21	.	.	PUNCT
iiclr-17569	631	1	l.	l.	PROPN
iiclr-17569	631	2	no	no	INTJ
iiclr-17569	631	3	.	.	PROPN
iiclr-17569	632	1	109	109	NUM
iiclr-17569	632	2	-	-	SYM
iiclr-17569	632	3	280	280	NUM
iiclr-17569	632	4	,	,	PUNCT
iiclr-17569	632	5	§	§	PROPN
iiclr-17569	632	6	102	102	NUM
iiclr-17569	632	7	(	(	PUNCT
iiclr-17569	632	8	codified	codify	VERB
iiclr-17569	632	9	as	as	ADP
iiclr-17569	632	10	amendment	amendment	NOUN
iiclr-17569	632	11	to	to	ADP
iiclr-17569	632	12	29	29	NUM
iiclr-17569	632	13	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	632	14	.	.	PUNCT
iiclr-17569	633	1	§	§	PROPN
iiclr-17569	633	2	1083	1083	NUM
iiclr-17569	633	3	(	(	PUNCT
iiclr-17569	633	4	2007	2007	NUM
iiclr-17569	633	5	)	)	PUNCT
iiclr-17569	633	6	)	)	PUNCT
iiclr-17569	633	7	.	.	PUNCT
iiclr-17569	634	1	amortization	amortization	NOUN
iiclr-17569	634	2	payments	payment	NOUN
iiclr-17569	634	3	are	be	AUX
iiclr-17569	634	4	not	not	PART
iiclr-17569	634	5	required	require	VERB
iiclr-17569	634	6	if	if	SCONJ
iiclr-17569	634	7	the	the	DET
iiclr-17569	634	8	assets	asset	NOUN
iiclr-17569	634	9	of	of	ADP
iiclr-17569	634	10	the	the	DET
iiclr-17569	634	11	plan	plan	NOUN
iiclr-17569	634	12	are	be	AUX
iiclr-17569	634	13	greater	great	ADJ
iiclr-17569	634	14	than	than	ADP
iiclr-17569	634	15	its	its	PRON
iiclr-17569	634	16	liability	liability	NOUN
iiclr-17569	634	17	target	target	NOUN
iiclr-17569	634	18	.	.	PUNCT
iiclr-17569	635	1	tripodi	tripodi	PROPN
iiclr-17569	635	2	&	&	CCONJ
iiclr-17569	635	3	bloom	bloom	PROPN
iiclr-17569	635	4	,	,	PUNCT
iiclr-17569	635	5	20081	20081	NUM
iiclr-17569	635	6	ind	ind	NOUN
iiclr-17569	635	7	.	.	PUNCT
iiclr-17569	636	1	int'l	int'l	PROPN
iiclr-17569	636	2	&	&	CCONJ
iiclr-17569	636	3	comp	comp	PROPN
iiclr-17569	636	4	.	.	PUNCT
iiclr-17569	637	1	l.	l.	PROPN
iiclr-17569	637	2	rev	rev	PROPN
iiclr-17569	637	3	.	.	PROPN
iiclr-17569	637	4	funding	funding	NOUN
iiclr-17569	637	5	shortfall	shortfall	NOUN
iiclr-17569	637	6	amount	amount	NOUN
iiclr-17569	637	7	must	must	AUX
iiclr-17569	637	8	be	be	AUX
iiclr-17569	637	9	amortized	amortize	VERB
iiclr-17569	637	10	separately	separately	ADV
iiclr-17569	637	11	over	over	ADP
iiclr-17569	637	12	a	a	DET
iiclr-17569	637	13	new	new	ADJ
iiclr-17569	637	14	seven	seven	NUM
iiclr-17569	637	15	-	-	PUNCT
iiclr-17569	637	16	year	year	NOUN
iiclr-17569	637	17	period	period	NOUN
iiclr-17569	637	18	.	.	PUNCT
iiclr-17569	638	1	185	185	NUM
iiclr-17569	638	2	the	the	DET
iiclr-17569	638	3	ppa	ppa	PROPN
iiclr-17569	638	4	2006	2006	NUM
iiclr-17569	638	5	now	now	ADV
iiclr-17569	638	6	defines	define	VERB
iiclr-17569	638	7	a	a	DET
iiclr-17569	638	8	fully	fully	ADV
iiclr-17569	638	9	funded	fund	VERB
iiclr-17569	638	10	plan	plan	NOUN
iiclr-17569	638	11	as	as	ADP
iiclr-17569	638	12	one	one	NUM
iiclr-17569	638	13	with	with	ADP
iiclr-17569	638	14	enough	enough	ADJ
iiclr-17569	638	15	assets	asset	NOUN
iiclr-17569	638	16	to	to	PART
iiclr-17569	638	17	meet	meet	VERB
iiclr-17569	638	18	100	100	NUM
iiclr-17569	638	19	%	%	NOUN
iiclr-17569	638	20	of	of	ADP
iiclr-17569	638	21	its	its	PRON
iiclr-17569	638	22	current	current	ADJ
iiclr-17569	638	23	liabilities	liability	NOUN
iiclr-17569	638	24	.	.	PUNCT
iiclr-17569	639	1	186	186	NUM
iiclr-17569	639	2	therefore	therefore	ADV
iiclr-17569	639	3	,	,	PUNCT
iiclr-17569	639	4	employers	employer	NOUN
iiclr-17569	639	5	are	be	AUX
iiclr-17569	639	6	only	only	ADV
iiclr-17569	639	7	required	require	VERB
iiclr-17569	639	8	to	to	PART
iiclr-17569	639	9	make	make	VERB
iiclr-17569	639	10	contributions	contribution	NOUN
iiclr-17569	639	11	to	to	ADP
iiclr-17569	639	12	the	the	DET
iiclr-17569	639	13	plan	plan	NOUN
iiclr-17569	639	14	up	up	ADP
iiclr-17569	639	15	to	to	ADP
iiclr-17569	639	16	the	the	DET
iiclr-17569	639	17	full	full	ADJ
iiclr-17569	639	18	funding	funding	NOUN
iiclr-17569	639	19	limitation	limitation	NOUN
iiclr-17569	639	20	of	of	ADP
iiclr-17569	639	21	100	100	NUM
iiclr-17569	639	22	%	%	NOUN
iiclr-17569	639	23	of	of	ADP
iiclr-17569	639	24	their	their	PRON
iiclr-17569	639	25	current	current	ADJ
iiclr-17569	639	26	liabilities	liability	NOUN
iiclr-17569	639	27	.	.	PUNCT
iiclr-17569	640	1	187	187	NUM
iiclr-17569	640	2	as	as	ADP
iiclr-17569	640	3	a	a	DET
iiclr-17569	640	4	continuation	continuation	NOUN
iiclr-17569	640	5	of	of	ADP
iiclr-17569	640	6	the	the	DET
iiclr-17569	640	7	ideas	idea	NOUN
iiclr-17569	640	8	behind	behind	ADP
iiclr-17569	640	9	the	the	DET
iiclr-17569	640	10	pfea	pfea	ADJ
iiclr-17569	640	11	,	,	PUNCT
iiclr-17569	640	12	actuarial	actuarial	ADJ
iiclr-17569	640	13	assumptions	assumption	NOUN
iiclr-17569	640	14	and	and	CCONJ
iiclr-17569	640	15	means	mean	NOUN
iiclr-17569	640	16	of	of	ADP
iiclr-17569	640	17	calculating	calculate	VERB
iiclr-17569	640	18	present	present	ADJ
iiclr-17569	640	19	value	value	NOUN
iiclr-17569	640	20	have	have	AUX
iiclr-17569	640	21	also	also	ADV
iiclr-17569	640	22	been	be	AUX
iiclr-17569	640	23	significantly	significantly	ADV
iiclr-17569	640	24	modified	modify	VERB
iiclr-17569	640	25	.	.	PUNCT
iiclr-17569	641	1	188	188	NUM
iiclr-17569	641	2	the	the	DET
iiclr-17569	641	3	ppa	ppa	PROPN
iiclr-17569	641	4	2006	2006	NUM
iiclr-17569	641	5	requires	require	VERB
iiclr-17569	641	6	that	that	SCONJ
iiclr-17569	641	7	"	"	PUNCT
iiclr-17569	641	8	determination	determination	NOUN
iiclr-17569	641	9	of	of	ADP
iiclr-17569	641	10	present	present	ADJ
iiclr-17569	641	11	value	value	NOUN
iiclr-17569	641	12	and	and	CCONJ
iiclr-17569	641	13	other	other	ADJ
iiclr-17569	641	14	funding	funding	NOUN
iiclr-17569	641	15	computations	computation	NOUN
iiclr-17569	641	16	will	will	AUX
iiclr-17569	641	17	be	be	AUX
iiclr-17569	641	18	made	make	VERB
iiclr-17569	641	19	on	on	ADP
iiclr-17569	641	20	the	the	DET
iiclr-17569	641	21	basis	basis	NOUN
iiclr-17569	641	22	of	of	ADP
iiclr-17569	641	23	reasonable	reasonable	ADJ
iiclr-17569	641	24	actuarial	actuarial	ADJ
iiclr-17569	641	25	assumptions	assumption	NOUN
iiclr-17569	641	26	and	and	CCONJ
iiclr-17569	641	27	methods	method	NOUN
iiclr-17569	641	28	that	that	PRON
iiclr-17569	641	29	take	take	VERB
iiclr-17569	641	30	into	into	ADP
iiclr-17569	641	31	account	account	NOUN
iiclr-17569	641	32	the	the	DET
iiclr-17569	641	33	experience	experience	NOUN
iiclr-17569	641	34	of	of	ADP
iiclr-17569	641	35	the	the	DET
iiclr-17569	641	36	plan	plan	NOUN
iiclr-17569	641	37	and	and	CCONJ
iiclr-17569	641	38	offer	offer	VERB
iiclr-17569	641	39	the	the	DET
iiclr-17569	641	40	actuary	actuary	NOUN
iiclr-17569	641	41	's	's	PART
iiclr-17569	641	42	best	good	ADJ
iiclr-17569	641	43	estimate	estimate	NOUN
iiclr-17569	641	44	of	of	ADP
iiclr-17569	641	45	the	the	DET
iiclr-17569	641	46	anticipated	anticipate	VERB
iiclr-17569	641	47	experience	experience	NOUN
iiclr-17569	641	48	under	under	ADP
iiclr-17569	641	49	the	the	DET
iiclr-17569	641	50	plan	plan	NOUN
iiclr-17569	641	51	.	.	PUNCT
iiclr-17569	642	1	"	"	PUNCT
iiclr-17569	642	2	'	'	PUNCT
iiclr-17569	642	3	89	89	NUM
iiclr-17569	642	4	for	for	ADP
iiclr-17569	642	5	plan	plan	NOUN
iiclr-17569	642	6	years	year	NOUN
iiclr-17569	642	7	beginning	begin	VERB
iiclr-17569	642	8	prior	prior	ADV
iiclr-17569	642	9	to	to	ADP
iiclr-17569	642	10	2007	2007	NUM
iiclr-17569	642	11	,	,	PUNCT
iiclr-17569	642	12	the	the	DET
iiclr-17569	642	13	ppa	ppa	PROPN
iiclr-17569	642	14	2006	2006	NUM
iiclr-17569	642	15	has	have	AUX
iiclr-17569	642	16	extended	extend	VERB
iiclr-17569	642	17	the	the	DET
iiclr-17569	642	18	use	use	NOUN
iiclr-17569	642	19	of	of	ADP
iiclr-17569	642	20	corporate	corporate	ADJ
iiclr-17569	642	21	bond	bond	NOUN
iiclr-17569	642	22	rates	rate	NOUN
iiclr-17569	642	23	outlined	outline	VERB
iiclr-17569	642	24	in	in	ADP
iiclr-17569	642	25	the	the	DET
iiclr-17569	642	26	pfea	pfea	NOUN
iiclr-17569	642	27	;	;	PUNCT
iiclr-17569	642	28	'	'	PUNCT
iiclr-17569	642	29	9	9	NUM
iiclr-17569	642	30	°	°	NOUN
iiclr-17569	642	31	however	however	ADV
iiclr-17569	642	32	,	,	PUNCT
iiclr-17569	642	33	for	for	ADP
iiclr-17569	642	34	plan	plan	NOUN
iiclr-17569	642	35	years	year	NOUN
iiclr-17569	642	36	beginning	begin	VERB
iiclr-17569	642	37	after	after	SCONJ
iiclr-17569	642	38	2008	2008	NUM
iiclr-17569	642	39	present	present	ADJ
iiclr-17569	642	40	value	value	NOUN
iiclr-17569	642	41	will	will	AUX
iiclr-17569	642	42	be	be	AUX
iiclr-17569	642	43	determined	determine	VERB
iiclr-17569	642	44	"	"	PUNCT
iiclr-17569	642	45	based	base	VERB
iiclr-17569	642	46	on	on	ADP
iiclr-17569	642	47	the	the	DET
iiclr-17569	642	48	performance	performance	NOUN
iiclr-17569	642	49	of	of	ADP
iiclr-17569	642	50	corporate	corporate	ADJ
iiclr-17569	642	51	bonds	bond	NOUN
iiclr-17569	642	52	as	as	SCONJ
iiclr-17569	642	53	reflected	reflect	VERB
iiclr-17569	642	54	in	in	ADP
iiclr-17569	642	55	a	a	DET
iiclr-17569	642	56	segmented	segment	VERB
iiclr-17569	642	57	yield	yield	NOUN
iiclr-17569	642	58	curve	curve	NOUN
iiclr-17569	642	59	that	that	PRON
iiclr-17569	642	60	reflects	reflect	VERB
iiclr-17569	642	61	the	the	DET
iiclr-17569	642	62	age	age	NOUN
iiclr-17569	642	63	of	of	ADP
iiclr-17569	642	64	an	an	DET
iiclr-17569	642	65	employer	employer	NOUN
iiclr-17569	642	66	's	's	PART
iiclr-17569	642	67	work	work	NOUN
iiclr-17569	642	68	force	force	NOUN
iiclr-17569	642	69	.	.	PUNCT
iiclr-17569	642	70	'	'	PUNCT
iiclr-17569	643	1	191	191	NUM
iiclr-17569	643	2	the	the	DET
iiclr-17569	643	3	secretary	secretary	NOUN
iiclr-17569	643	4	of	of	ADP
iiclr-17569	643	5	the	the	DET
iiclr-17569	643	6	treasury	treasury	NOUN
iiclr-17569	643	7	will	will	AUX
iiclr-17569	643	8	set	set	VERB
iiclr-17569	643	9	the	the	DET
iiclr-17569	643	10	yield	yield	NOUN
iiclr-17569	643	11	curve	curve	NOUN
iiclr-17569	643	12	,	,	PUNCT
iiclr-17569	643	13	which	which	PRON
iiclr-17569	643	14	will	will	AUX
iiclr-17569	643	15	be	be	AUX
iiclr-17569	643	16	calculated	calculate	VERB
iiclr-17569	643	17	using	use	VERB
iiclr-17569	643	18	the	the	DET
iiclr-17569	643	19	yields	yield	NOUN
iiclr-17569	643	20	on	on	ADP
iiclr-17569	643	21	investment	investment	NOUN
iiclr-17569	643	22	grade	grade	NOUN
iiclr-17569	643	23	bonds	bond	NOUN
iiclr-17569	643	24	.	.	PUNCT
iiclr-17569	644	1	192	192	NUM
iiclr-17569	644	2	the	the	DET
iiclr-17569	644	3	yield	yield	NOUN
iiclr-17569	644	4	curve	curve	NOUN
iiclr-17569	644	5	will	will	AUX
iiclr-17569	644	6	then	then	ADV
iiclr-17569	644	7	be	be	AUX
iiclr-17569	644	8	divided	divide	VERB
iiclr-17569	644	9	into	into	ADP
iiclr-17569	644	10	segments	segment	NOUN
iiclr-17569	644	11	based	base	VERB
iiclr-17569	644	12	on	on	ADP
iiclr-17569	644	13	when	when	SCONJ
iiclr-17569	644	14	the	the	DET
iiclr-17569	644	15	benefits	benefit	NOUN
iiclr-17569	644	16	are	be	AUX
iiclr-17569	644	17	expected	expect	VERB
iiclr-17569	644	18	to	to	PART
iiclr-17569	644	19	be	be	AUX
iiclr-17569	644	20	paid.193	paid.193	NOUN
iiclr-17569	644	21	accordingly	accordingly	ADV
iiclr-17569	644	22	,	,	PUNCT
iiclr-17569	644	23	employers	employer	NOUN
iiclr-17569	644	24	who	who	PRON
iiclr-17569	644	25	have	have	VERB
iiclr-17569	644	26	an	an	DET
iiclr-17569	644	27	elderly	elderly	ADJ
iiclr-17569	644	28	work	work	NOUN
iiclr-17569	644	29	force	force	NOUN
iiclr-17569	644	30	will	will	AUX
iiclr-17569	644	31	be	be	AUX
iiclr-17569	644	32	using	use	VERB
iiclr-17569	644	33	a	a	DET
iiclr-17569	644	34	short	short	ADJ
iiclr-17569	644	35	-	-	PUNCT
iiclr-17569	644	36	term	term	NOUN
iiclr-17569	644	37	corporate	corporate	ADJ
iiclr-17569	644	38	rate	rate	NOUN
iiclr-17569	644	39	,	,	PUNCT
iiclr-17569	644	40	which	which	PRON
iiclr-17569	644	41	will	will	AUX
iiclr-17569	644	42	require	require	VERB
iiclr-17569	644	43	them	they	PRON
iiclr-17569	644	44	to	to	PART
iiclr-17569	644	45	make	make	VERB
iiclr-17569	644	46	higher	high	ADJ
iiclr-17569	644	47	contributions	contribution	NOUN
iiclr-17569	644	48	.	.	PUNCT
iiclr-17569	645	1	194	194	NUM
iiclr-17569	646	1	any	any	DET
iiclr-17569	646	2	plan	plan	NOUN
iiclr-17569	646	3	that	that	PRON
iiclr-17569	646	4	existed	exist	VERB
iiclr-17569	646	5	before	before	ADP
iiclr-17569	646	6	2008	2008	NUM
iiclr-17569	646	7	will	will	AUX
iiclr-17569	646	8	have	have	VERB
iiclr-17569	646	9	the	the	DET
iiclr-17569	646	10	option	option	NOUN
iiclr-17569	646	11	to	to	PART
iiclr-17569	646	12	implement	implement	VERB
iiclr-17569	646	13	the	the	DET
iiclr-17569	646	14	segmented	segment	VERB
iiclr-17569	646	15	yield	yield	NOUN
iiclr-17569	646	16	curve	curve	NOUN
iiclr-17569	646	17	over	over	ADP
iiclr-17569	646	18	a	a	DET
iiclr-17569	646	19	threeyear	threeyear	NOUN
iiclr-17569	646	20	period	period	NOUN
iiclr-17569	646	21	.	.	PUNCT
iiclr-17569	647	1	195	195	NUM
iiclr-17569	647	2	as	as	ADP
iiclr-17569	647	3	an	an	DET
iiclr-17569	647	4	alternative	alternative	NOUN
iiclr-17569	647	5	to	to	ADP
iiclr-17569	647	6	the	the	DET
iiclr-17569	647	7	segment	segment	NOUN
iiclr-17569	647	8	yield	yield	NOUN
iiclr-17569	647	9	rates	rate	NOUN
iiclr-17569	647	10	,	,	PUNCT
iiclr-17569	647	11	however	however	ADV
iiclr-17569	647	12	,	,	PUNCT
iiclr-17569	647	13	employers	employer	NOUN
iiclr-17569	647	14	may	may	AUX
iiclr-17569	647	15	choose	choose	VERB
iiclr-17569	647	16	to	to	PART
iiclr-17569	647	17	use	use	VERB
iiclr-17569	647	18	the	the	DET
iiclr-17569	647	19	full	full	ADJ
iiclr-17569	647	20	yield	yield	NOUN
iiclr-17569	647	21	curve	curve	NOUN
iiclr-17569	647	22	,	,	PUNCT
iiclr-17569	647	23	which	which	PRON
iiclr-17569	647	24	consists	consist	VERB
iiclr-17569	647	25	of	of	ADP
iiclr-17569	647	26	the	the	DET
iiclr-17569	647	27	"	"	PUNCT
iiclr-17569	647	28	interest	interest	NOUN
iiclr-17569	647	29	rates	rate	NOUN
iiclr-17569	647	30	under	under	ADP
iiclr-17569	647	31	the	the	DET
iiclr-17569	647	32	corporate	corporate	ADJ
iiclr-17569	647	33	bond	bond	NOUN
iiclr-17569	647	34	yield	yield	NOUN
iiclr-17569	647	35	curve	curve	NOUN
iiclr-17569	647	36	for	for	ADP
iiclr-17569	647	37	the	the	DET
iiclr-17569	647	38	month	month	NOUN
iiclr-17569	647	39	preceding	precede	VERB
iiclr-17569	647	40	the	the	DET
iiclr-17569	647	41	month	month	NOUN
iiclr-17569	647	42	in	in	ADP
iiclr-17569	647	43	which	which	PRON
iiclr-17569	647	44	the	the	DET
iiclr-17569	647	45	plan	plan	NOUN
iiclr-17569	647	46	year	year	NOUN
iiclr-17569	647	47	begins	begin	VERB
iiclr-17569	647	48	.	.	PUNCT
iiclr-17569	647	49	''	''	PUNCT
iiclr-17569	648	1	96	96	NUM
iiclr-17569	648	2	selection	selection	NOUN
iiclr-17569	648	3	of	of	ADP
iiclr-17569	648	4	mortality	mortality	NOUN
iiclr-17569	648	5	tables	table	NOUN
iiclr-17569	648	6	used	use	VERB
iiclr-17569	648	7	to	to	PART
iiclr-17569	648	8	compute	compute	VERB
iiclr-17569	648	9	present	present	ADJ
iiclr-17569	648	10	supra	supra	PROPN
iiclr-17569	648	11	note	note	PROPN
iiclr-17569	648	12	65	65	NUM
iiclr-17569	648	13	,	,	PUNCT
iiclr-17569	648	14	at	at	ADP
iiclr-17569	648	15	6	6	NUM
iiclr-17569	648	16	.	.	NOUN
iiclr-17569	648	17	185	185	NUM
iiclr-17569	648	18	.	.	PUNCT
iiclr-17569	649	1	deloitte	deloitte	PROPN
iiclr-17569	649	2	,	,	PUNCT
iiclr-17569	649	3	supra	supra	PROPN
iiclr-17569	649	4	note	note	NOUN
iiclr-17569	649	5	53	53	NUM
iiclr-17569	649	6	,	,	PUNCT
iiclr-17569	649	7	at	at	ADP
iiclr-17569	649	8	8	8	NUM
iiclr-17569	649	9	.	.	PUNCT
iiclr-17569	649	10	;	;	PUNCT
iiclr-17569	649	11	pension	pension	NOUN
iiclr-17569	649	12	protection	protection	PROPN
iiclr-17569	649	13	act	act	NOUN
iiclr-17569	649	14	of	of	ADP
iiclr-17569	649	15	2006	2006	NUM
iiclr-17569	649	16	,	,	PUNCT
iiclr-17569	649	17	pub	pub	NOUN
iiclr-17569	649	18	.	.	PUNCT
iiclr-17569	650	1	l.	l.	PROPN
iiclr-17569	650	2	no	no	INTJ
iiclr-17569	650	3	.	.	PROPN
iiclr-17569	651	1	109	109	NUM
iiclr-17569	651	2	-	-	SYM
iiclr-17569	651	3	280	280	NUM
iiclr-17569	651	4	§	§	PROPN
iiclr-17569	651	5	102	102	NUM
iiclr-17569	651	6	(	(	PUNCT
iiclr-17569	651	7	codified	codify	VERB
iiclr-17569	651	8	as	as	ADP
iiclr-17569	651	9	an	an	DET
iiclr-17569	651	10	amendment	amendment	NOUN
iiclr-17569	651	11	to	to	ADP
iiclr-17569	651	12	29	29	NUM
iiclr-17569	651	13	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	651	14	.	.	PUNCT
iiclr-17569	652	1	§	§	PROPN
iiclr-17569	652	2	1083	1083	NUM
iiclr-17569	652	3	(	(	PUNCT
iiclr-17569	652	4	2007	2007	NUM
iiclr-17569	652	5	)	)	PUNCT
iiclr-17569	652	6	)	)	PUNCT
iiclr-17569	652	7	.	.	PUNCT
iiclr-17569	653	1	186	186	NUM
iiclr-17569	653	2	.	.	PUNCT
iiclr-17569	653	3	cch	cch	PROPN
iiclr-17569	653	4	,	,	PUNCT
iiclr-17569	653	5	supra	supra	PROPN
iiclr-17569	653	6	note	note	PROPN
iiclr-17569	653	7	40	40	NUM
iiclr-17569	653	8	,	,	PUNCT
iiclr-17569	653	9	at	at	ADP
iiclr-17569	653	10	95	95	NUM
iiclr-17569	653	11	.	.	PUNCT
iiclr-17569	654	1	formerly	formerly	ADV
iiclr-17569	654	2	plans	plan	NOUN
iiclr-17569	654	3	were	be	AUX
iiclr-17569	654	4	considered	consider	VERB
iiclr-17569	654	5	fully	fully	ADV
iiclr-17569	654	6	funded	fund	VERB
iiclr-17569	654	7	when	when	SCONJ
iiclr-17569	654	8	they	they	PRON
iiclr-17569	654	9	had	have	VERB
iiclr-17569	654	10	enough	enough	ADJ
iiclr-17569	654	11	assets	asset	NOUN
iiclr-17569	654	12	to	to	PART
iiclr-17569	654	13	pay	pay	VERB
iiclr-17569	654	14	90	90	NUM
iiclr-17569	654	15	%	%	NOUN
iiclr-17569	654	16	of	of	ADP
iiclr-17569	654	17	their	their	PRON
iiclr-17569	654	18	total	total	ADJ
iiclr-17569	654	19	liabilities	liability	NOUN
iiclr-17569	654	20	.	.	PUNCT
iiclr-17569	655	1	i	i	PRON
iiclr-17569	655	2	d.	d.	PROPN
iiclr-17569	655	3	187	187	NUM
iiclr-17569	655	4	.	.	PUNCT
iiclr-17569	656	1	i	i	PRON
iiclr-17569	656	2	d.	d.	PROPN
iiclr-17569	656	3	188	188	NUM
iiclr-17569	656	4	.	.	PUNCT
iiclr-17569	657	1	i	i	PRON
iiclr-17569	657	2	d.	d.	PROPN
iiclr-17569	657	3	189	189	NUM
iiclr-17569	657	4	.	.	PUNCT
iiclr-17569	658	1	i	i	PRON
iiclr-17569	658	2	d.	d.	PROPN
iiclr-17569	658	3	at	at	ADP
iiclr-17569	658	4	104	104	NUM
iiclr-17569	658	5	.	.	PUNCT
iiclr-17569	659	1	190	190	NUM
iiclr-17569	659	2	.	.	PUNCT
iiclr-17569	660	1	i	i	PRON
iiclr-17569	660	2	d.	d.	PROPN
iiclr-17569	660	3	at	at	ADP
iiclr-17569	660	4	105	105	NUM
iiclr-17569	660	5	.	.	PUNCT
iiclr-17569	661	1	191	191	NUM
iiclr-17569	661	2	.	.	PUNCT
iiclr-17569	662	1	i	i	PRON
iiclr-17569	662	2	d.	d.	PROPN
iiclr-17569	662	3	192	192	NUM
iiclr-17569	662	4	.	.	PUNCT
iiclr-17569	663	1	i	i	PRON
iiclr-17569	663	2	d.	d.	PROPN
iiclr-17569	663	3	at	at	ADP
iiclr-17569	663	4	106	106	NUM
iiclr-17569	663	5	.	.	PUNCT
iiclr-17569	664	1	the	the	DET
iiclr-17569	664	2	corporate	corporate	ADJ
iiclr-17569	664	3	bonds	bond	NOUN
iiclr-17569	664	4	used	use	VERB
iiclr-17569	664	5	will	will	AUX
iiclr-17569	664	6	be	be	AUX
iiclr-17569	664	7	of	of	ADP
iiclr-17569	664	8	"	"	PUNCT
iiclr-17569	664	9	varying	vary	VERB
iiclr-17569	664	10	maturities	maturity	NOUN
iiclr-17569	664	11	that	that	PRON
iiclr-17569	664	12	are	be	AUX
iiclr-17569	664	13	in	in	ADP
iiclr-17569	664	14	the	the	DET
iiclr-17569	664	15	top	top	ADJ
iiclr-17569	664	16	three	three	NUM
iiclr-17569	664	17	levels	level	NOUN
iiclr-17569	664	18	available	available	ADJ
iiclr-17569	664	19	.	.	PUNCT
iiclr-17569	664	20	"	"	PUNCT
iiclr-17569	665	1	i	i	PRON
iiclr-17569	665	2	d.	d.	PROPN
iiclr-17569	665	3	193	193	NUM
iiclr-17569	665	4	.	.	PUNCT
iiclr-17569	666	1	i	i	PRON
iiclr-17569	666	2	d.	d.	PROPN
iiclr-17569	666	3	at	at	ADP
iiclr-17569	666	4	104	104	NUM
iiclr-17569	666	5	.	.	PUNCT
iiclr-17569	667	1	the	the	DET
iiclr-17569	667	2	segments	segment	NOUN
iiclr-17569	667	3	will	will	AUX
iiclr-17569	667	4	be	be	AUX
iiclr-17569	667	5	divided	divide	VERB
iiclr-17569	667	6	into	into	ADP
iiclr-17569	667	7	the	the	DET
iiclr-17569	667	8	following	follow	VERB
iiclr-17569	667	9	categories	category	NOUN
iiclr-17569	667	10	:	:	PUNCT
iiclr-17569	667	11	"	"	PUNCT
iiclr-17569	667	12	0	0	NUM
iiclr-17569	667	13	-	-	SYM
iiclr-17569	667	14	5	5	NUM
iiclr-17569	667	15	years	year	NOUN
iiclr-17569	667	16	,	,	PUNCT
iiclr-17569	667	17	520	520	NUM
iiclr-17569	667	18	years	year	NOUN
iiclr-17569	667	19	,	,	PUNCT
iiclr-17569	667	20	or	or	CCONJ
iiclr-17569	667	21	over	over	ADP
iiclr-17569	667	22	20	20	NUM
iiclr-17569	667	23	years	year	NOUN
iiclr-17569	667	24	.	.	PUNCT
iiclr-17569	667	25	"	"	PUNCT
iiclr-17569	668	1	i	i	PRON
iiclr-17569	668	2	d.	d.	PROPN
iiclr-17569	668	3	194	194	NUM
iiclr-17569	668	4	.	.	PUNCT
iiclr-17569	669	1	i	i	PRON
iiclr-17569	669	2	d.	d.	VERB
iiclr-17569	669	3	the	the	DET
iiclr-17569	669	4	yield	yield	NOUN
iiclr-17569	669	5	curve	curve	NOUN
iiclr-17569	669	6	illustrates	illustrate	VERB
iiclr-17569	669	7	the	the	DET
iiclr-17569	669	8	relationship	relationship	NOUN
iiclr-17569	669	9	between	between	ADP
iiclr-17569	669	10	funding	fund	VERB
iiclr-17569	669	11	liabilities	liability	NOUN
iiclr-17569	669	12	and	and	CCONJ
iiclr-17569	669	13	the	the	DET
iiclr-17569	669	14	age	age	NOUN
iiclr-17569	669	15	of	of	ADP
iiclr-17569	669	16	the	the	DET
iiclr-17569	669	17	plan	plan	NOUN
iiclr-17569	669	18	's	's	PART
iiclr-17569	669	19	participants	participant	NOUN
iiclr-17569	669	20	.	.	PUNCT
iiclr-17569	670	1	i	i	PRON
iiclr-17569	670	2	d.	d.	PROPN
iiclr-17569	670	3	companies	company	NOUN
iiclr-17569	670	4	with	with	ADP
iiclr-17569	670	5	a	a	DET
iiclr-17569	670	6	younger	young	ADJ
iiclr-17569	670	7	demographic	demographic	NOUN
iiclr-17569	670	8	have	have	VERB
iiclr-17569	670	9	a	a	DET
iiclr-17569	670	10	smaller	small	ADJ
iiclr-17569	670	11	funding	funding	NOUN
iiclr-17569	670	12	obligation	obligation	NOUN
iiclr-17569	670	13	,	,	PUNCT
iiclr-17569	670	14	"	"	PUNCT
iiclr-17569	670	15	because	because	SCONJ
iiclr-17569	670	16	[	[	PUNCT
iiclr-17569	670	17	those	those	DET
iiclr-17569	670	18	companies	company	NOUN
iiclr-17569	670	19	'	'	PART
iiclr-17569	670	20	]	]	PUNCT
iiclr-17569	670	21	liabilities	liability	NOUN
iiclr-17569	670	22	would	would	AUX
iiclr-17569	670	23	be	be	AUX
iiclr-17569	670	24	discounted	discount	VERB
iiclr-17569	670	25	at	at	ADP
iiclr-17569	670	26	short	short	ADJ
iiclr-17569	670	27	-	-	PUNCT
iiclr-17569	670	28	term	term	NOUN
iiclr-17569	670	29	interest	interest	NOUN
iiclr-17569	670	30	rates	rate	NOUN
iiclr-17569	670	31	.	.	PUNCT
iiclr-17569	670	32	"	"	PUNCT
iiclr-17569	671	1	i	i	PRON
iiclr-17569	671	2	d.	d.	PROPN
iiclr-17569	671	3	195	195	NUM
iiclr-17569	671	4	.	.	PUNCT
iiclr-17569	672	1	i	i	PRON
iiclr-17569	672	2	d.	d.	PROPN
iiclr-17569	672	3	at	at	ADP
iiclr-17569	672	4	106	106	NUM
iiclr-17569	672	5	.	.	PUNCT
iiclr-17569	673	1	while	while	SCONJ
iiclr-17569	673	2	employers	employer	NOUN
iiclr-17569	673	3	are	be	AUX
iiclr-17569	673	4	not	not	PART
iiclr-17569	673	5	required	require	VERB
iiclr-17569	673	6	to	to	PART
iiclr-17569	673	7	phase	phase	VERB
iiclr-17569	673	8	in	in	ADP
iiclr-17569	673	9	the	the	DET
iiclr-17569	673	10	segmented	segment	VERB
iiclr-17569	673	11	yield	yield	NOUN
iiclr-17569	673	12	rates	rate	NOUN
iiclr-17569	673	13	,	,	PUNCT
iiclr-17569	673	14	this	this	DET
iiclr-17569	673	15	election	election	NOUN
iiclr-17569	673	16	can	can	AUX
iiclr-17569	673	17	only	only	ADV
iiclr-17569	673	18	be	be	AUX
iiclr-17569	673	19	revoked	revoke	VERB
iiclr-17569	673	20	with	with	ADP
iiclr-17569	673	21	permission	permission	NOUN
iiclr-17569	673	22	from	from	ADP
iiclr-17569	673	23	the	the	DET
iiclr-17569	673	24	secretary	secretary	NOUN
iiclr-17569	673	25	of	of	ADP
iiclr-17569	673	26	the	the	DET
iiclr-17569	673	27	treasury	treasury	NOUN
iiclr-17569	673	28	.	.	PUNCT
iiclr-17569	674	1	i	i	PRON
iiclr-17569	674	2	d.	d.	PROPN
iiclr-17569	674	3	at	at	ADP
iiclr-17569	674	4	107	107	NUM
iiclr-17569	674	5	.	.	PUNCT
iiclr-17569	675	1	196	196	NUM
iiclr-17569	675	2	.	.	PUNCT
iiclr-17569	676	1	i	i	PRON
iiclr-17569	676	2	d.	d.	PROPN
iiclr-17569	676	3	at	at	ADP
iiclr-17569	676	4	106	106	NUM
iiclr-17569	676	5	.	.	PUNCT
iiclr-17569	677	1	however	however	ADV
iiclr-17569	677	2	,	,	PUNCT
iiclr-17569	677	3	this	this	DET
iiclr-17569	677	4	alternative	alternative	ADJ
iiclr-17569	677	5	election	election	NOUN
iiclr-17569	677	6	can	can	AUX
iiclr-17569	677	7	only	only	ADV
iiclr-17569	677	8	be	be	AUX
iiclr-17569	677	9	rescinded	rescind	VERB
iiclr-17569	677	10	with	with	ADP
iiclr-17569	677	11	the	the	DET
iiclr-17569	677	12	[	[	X
iiclr-17569	677	13	vol	vol	NOUN
iiclr-17569	677	14	.	.	PUNCT
iiclr-17569	678	1	18:1	18:1	NUM
iiclr-17569	678	2	a	a	DET
iiclr-17569	678	3	comparative	comparative	ADJ
iiclr-17569	678	4	analysis	analysis	NOUN
iiclr-17569	678	5	of	of	ADP
iiclr-17569	678	6	pension	pension	NOUN
iiclr-17569	678	7	reform	reform	NOUN
iiclr-17569	678	8	value	value	NOUN
iiclr-17569	678	9	or	or	CCONJ
iiclr-17569	678	10	required	require	VERB
iiclr-17569	678	11	funding	funding	NOUN
iiclr-17569	678	12	have	have	AUX
iiclr-17569	678	13	also	also	ADV
iiclr-17569	678	14	been	be	AUX
iiclr-17569	678	15	impacted	impact	VERB
iiclr-17569	678	16	by	by	ADP
iiclr-17569	678	17	the	the	DET
iiclr-17569	678	18	ppa	ppa	PROPN
iiclr-17569	678	19	2006.197	2006.197	PROPN
iiclr-17569	678	20	the	the	DET
iiclr-17569	678	21	secretary	secretary	NOUN
iiclr-17569	678	22	of	of	ADP
iiclr-17569	678	23	the	the	DET
iiclr-17569	678	24	treasury	treasury	NOUN
iiclr-17569	678	25	is	be	AUX
iiclr-17569	678	26	now	now	ADV
iiclr-17569	678	27	required	require	VERB
iiclr-17569	678	28	to	to	PART
iiclr-17569	678	29	select	select	VERB
iiclr-17569	678	30	tables	table	NOUN
iiclr-17569	678	31	"	"	PUNCT
iiclr-17569	678	32	based	base	VERB
iiclr-17569	678	33	on	on	ADP
iiclr-17569	678	34	the	the	DET
iiclr-17569	678	35	actual	actual	ADJ
iiclr-17569	678	36	experience	experience	NOUN
iiclr-17569	678	37	of	of	ADP
iiclr-17569	678	38	pension	pension	NOUN
iiclr-17569	678	39	plans	plan	NOUN
iiclr-17569	678	40	and	and	CCONJ
iiclr-17569	678	41	projected	project	VERB
iiclr-17569	678	42	trends	trend	NOUN
iiclr-17569	678	43	in	in	ADP
iiclr-17569	678	44	experience	experience	NOUN
iiclr-17569	678	45	.	.	PUNCT
iiclr-17569	679	1	"	"	PUNCT
iiclr-17569	679	2	'	'	PUNCT
iiclr-17569	679	3	9	9	NUM
iiclr-17569	679	4	8	8	NUM
iiclr-17569	679	5	unlike	unlike	ADP
iiclr-17569	679	6	the	the	DET
iiclr-17569	679	7	new	new	ADJ
iiclr-17569	679	8	interest	interest	NOUN
iiclr-17569	679	9	rates	rate	NOUN
iiclr-17569	679	10	,	,	PUNCT
iiclr-17569	679	11	the	the	DET
iiclr-17569	679	12	mortality	mortality	NOUN
iiclr-17569	679	13	tables	table	NOUN
iiclr-17569	679	14	are	be	AUX
iiclr-17569	679	15	not	not	PART
iiclr-17569	679	16	going	go	VERB
iiclr-17569	679	17	to	to	PART
iiclr-17569	679	18	be	be	AUX
iiclr-17569	679	19	phased	phase	VERB
iiclr-17569	679	20	in	in	ADP
iiclr-17569	679	21	,	,	PUNCT
iiclr-17569	679	22	so	so	CCONJ
iiclr-17569	679	23	neither	neither	CCONJ
iiclr-17569	679	24	will	will	AUX
iiclr-17569	679	25	the	the	DET
iiclr-17569	679	26	differences	difference	NOUN
iiclr-17569	679	27	in	in	ADP
iiclr-17569	679	28	assumptions	assumption	NOUN
iiclr-17569	679	29	between	between	ADP
iiclr-17569	679	30	the	the	DET
iiclr-17569	679	31	old	old	ADJ
iiclr-17569	679	32	and	and	CCONJ
iiclr-17569	679	33	new	new	ADJ
iiclr-17569	679	34	tables	table	NOUN
iiclr-17569	679	35	.	.	PUNCT
iiclr-17569	679	36	'	'	PUNCT
iiclr-17569	680	1	99	99	NUM
iiclr-17569	680	2	while	while	SCONJ
iiclr-17569	680	3	multiemployer	multiemployer	NOUN
iiclr-17569	680	4	plans	plan	NOUN
iiclr-17569	680	5	are	be	AUX
iiclr-17569	680	6	currently	currently	ADV
iiclr-17569	680	7	treated	treat	VERB
iiclr-17569	680	8	as	as	ADP
iiclr-17569	680	9	single	single	ADJ
iiclr-17569	680	10	-	-	PUNCT
iiclr-17569	680	11	employer	employer	NOUN
iiclr-17569	680	12	plans	plan	NOUN
iiclr-17569	680	13	by	by	ADP
iiclr-17569	680	14	erisa	erisa	NOUN
iiclr-17569	680	15	and	and	CCONJ
iiclr-17569	680	16	the	the	DET
iiclr-17569	680	17	internal	internal	ADJ
iiclr-17569	680	18	revenue	revenue	NOUN
iiclr-17569	680	19	code	code	NOUN
iiclr-17569	680	20	for	for	ADP
iiclr-17569	680	21	funding	funding	NOUN
iiclr-17569	680	22	rule	rule	NOUN
iiclr-17569	680	23	purposes	purpose	NOUN
iiclr-17569	680	24	,	,	PUNCT
iiclr-17569	680	25	2	2	NUM
iiclr-17569	680	26	°	°	NUM
iiclr-17569	680	27	the	the	DET
iiclr-17569	680	28	ppa	ppa	PROPN
iiclr-17569	680	29	2006	2006	NUM
iiclr-17569	680	30	sets	set	VERB
iiclr-17569	680	31	out	out	ADP
iiclr-17569	680	32	funding	funding	NOUN
iiclr-17569	680	33	requirements	requirement	NOUN
iiclr-17569	680	34	that	that	PRON
iiclr-17569	680	35	treat	treat	VERB
iiclr-17569	680	36	multiemployer	multiemployer	NOUN
iiclr-17569	680	37	plans	plan	NOUN
iiclr-17569	680	38	differently	differently	ADV
iiclr-17569	680	39	than	than	SCONJ
iiclr-17569	680	40	single	single	ADJ
iiclr-17569	680	41	-	-	PUNCT
iiclr-17569	680	42	employer	employer	NOUN
iiclr-17569	680	43	plans.20	plans.20	PROPN
iiclr-17569	680	44	'	'	PART
iiclr-17569	680	45	all	all	DET
iiclr-17569	680	46	multiemployer	multiemployer	NOUN
iiclr-17569	680	47	plans	plan	NOUN
iiclr-17569	680	48	have	have	VERB
iiclr-17569	680	49	a	a	DET
iiclr-17569	680	50	standard	standard	ADJ
iiclr-17569	680	51	funding	funding	NOUN
iiclr-17569	680	52	account	account	NOUN
iiclr-17569	680	53	that	that	PRON
iiclr-17569	680	54	is	be	AUX
iiclr-17569	680	55	credited	credit	VERB
iiclr-17569	680	56	with	with	ADP
iiclr-17569	680	57	employer	employer	NOUN
iiclr-17569	680	58	contributions	contribution	NOUN
iiclr-17569	680	59	and	and	CCONJ
iiclr-17569	680	60	debited	debit	VERB
iiclr-17569	680	61	with	with	ADP
iiclr-17569	680	62	plan	plan	NOUN
iiclr-17569	680	63	expenses	expense	NOUN
iiclr-17569	680	64	each	each	DET
iiclr-17569	680	65	year.202	year.202	NOUN
iiclr-17569	680	66	the	the	DET
iiclr-17569	680	67	ppa	ppa	PROPN
iiclr-17569	680	68	2006	2006	NUM
iiclr-17569	680	69	reduces	reduce	VERB
iiclr-17569	680	70	amortization	amortization	NOUN
iiclr-17569	680	71	of	of	ADP
iiclr-17569	680	72	costs	cost	NOUN
iiclr-17569	680	73	debited	debit	VERB
iiclr-17569	680	74	or	or	CCONJ
iiclr-17569	680	75	credited	credit	VERB
iiclr-17569	680	76	to	to	ADP
iiclr-17569	680	77	funding	fund	VERB
iiclr-17569	680	78	standard	standard	ADJ
iiclr-17569	680	79	accounts	account	NOUN
iiclr-17569	680	80	established	establish	VERB
iiclr-17569	680	81	on	on	ADP
iiclr-17569	680	82	or	or	CCONJ
iiclr-17569	680	83	after	after	ADP
iiclr-17569	680	84	2008	2008	NUM
iiclr-17569	680	85	to	to	ADP
iiclr-17569	680	86	a	a	DET
iiclr-17569	680	87	standardized	standardized	ADJ
iiclr-17569	680	88	fifteen	fifteen	NUM
iiclr-17569	680	89	-	-	PUNCT
iiclr-17569	680	90	year	year	NOUN
iiclr-17569	680	91	amortization	amortization	NOUN
iiclr-17569	680	92	schedule.20	schedule.20	NOUN
iiclr-17569	680	93	3	3	NUM
iiclr-17569	680	94	however	however	ADV
iiclr-17569	680	95	,	,	PUNCT
iiclr-17569	680	96	plans	plan	VERB
iiclr-17569	680	97	that	that	PRON
iiclr-17569	680	98	obtain	obtain	VERB
iiclr-17569	680	99	internal	internal	ADJ
iiclr-17569	680	100	revenue	revenue	NOUN
iiclr-17569	680	101	service	service	NOUN
iiclr-17569	680	102	approval	approval	NOUN
iiclr-17569	680	103	can	can	AUX
iiclr-17569	680	104	adopt	adopt	VERB
iiclr-17569	680	105	an	an	DET
iiclr-17569	680	106	amortization	amortization	NOUN
iiclr-17569	680	107	schedule	schedule	NOUN
iiclr-17569	680	108	that	that	PRON
iiclr-17569	680	109	is	be	AUX
iiclr-17569	680	110	as	as	ADV
iiclr-17569	680	111	long	long	ADJ
iiclr-17569	680	112	as	as	ADP
iiclr-17569	680	113	twenty	twenty	NUM
iiclr-17569	680	114	-	-	PUNCT
iiclr-17569	680	115	five	five	NUM
iiclr-17569	680	116	years	year	NOUN
iiclr-17569	680	117	.	.	PUNCT
iiclr-17569	681	1	204	204	NUM
iiclr-17569	681	2	for	for	ADP
iiclr-17569	681	3	plan	plan	NOUN
iiclr-17569	681	4	years	year	NOUN
iiclr-17569	681	5	beginning	begin	VERB
iiclr-17569	681	6	after	after	ADP
iiclr-17569	681	7	2007	2007	NUM
iiclr-17569	681	8	,	,	PUNCT
iiclr-17569	681	9	"	"	PUNCT
iiclr-17569	681	10	actuarial	actuarial	ADJ
iiclr-17569	681	11	assumptions	assumption	NOUN
iiclr-17569	681	12	and	and	CCONJ
iiclr-17569	681	13	methods	method	NOUN
iiclr-17569	681	14	used	use	VERB
iiclr-17569	681	15	to	to	PART
iiclr-17569	681	16	determine	determine	VERB
iiclr-17569	681	17	costs	cost	NOUN
iiclr-17569	681	18	,	,	PUNCT
iiclr-17569	681	19	liabilities	liability	NOUN
iiclr-17569	681	20	,	,	PUNCT
iiclr-17569	681	21	interest	interest	NOUN
iiclr-17569	681	22	rates	rate	NOUN
iiclr-17569	681	23	and	and	CCONJ
iiclr-17569	681	24	other	other	ADJ
iiclr-17569	681	25	factors	factor	NOUN
iiclr-17569	681	26	"	"	PUNCT
iiclr-17569	681	27	must	must	AUX
iiclr-17569	681	28	be	be	AUX
iiclr-17569	681	29	independently	independently	ADV
iiclr-17569	681	30	reasonable	reasonable	ADJ
iiclr-17569	681	31	and	and	CCONJ
iiclr-17569	681	32	take	take	VERB
iiclr-17569	681	33	"	"	PUNCT
iiclr-17569	681	34	into	into	ADP
iiclr-17569	681	35	account	account	NOUN
iiclr-17569	681	36	the	the	DET
iiclr-17569	681	37	plan	plan	NOUN
iiclr-17569	681	38	's	's	PART
iiclr-17569	681	39	experience	experience	NOUN
iiclr-17569	681	40	and	and	CCONJ
iiclr-17569	681	41	reasonable	reasonable	ADJ
iiclr-17569	681	42	expectations	expectation	NOUN
iiclr-17569	681	43	.	.	PUNCT
iiclr-17569	682	1	2	2	NUM
iiclr-17569	682	2	5	5	NUM
iiclr-17569	682	3	a	a	DET
iiclr-17569	682	4	new	new	ADJ
iiclr-17569	682	5	set	set	NOUN
iiclr-17569	682	6	of	of	ADP
iiclr-17569	682	7	minimum	minimum	ADJ
iiclr-17569	682	8	required	require	VERB
iiclr-17569	682	9	contributions	contribution	NOUN
iiclr-17569	682	10	,	,	PUNCT
iiclr-17569	682	11	effective	effective	ADJ
iiclr-17569	682	12	through	through	ADP
iiclr-17569	682	13	2014	2014	NUM
iiclr-17569	682	14	,	,	PUNCT
iiclr-17569	682	15	has	have	AUX
iiclr-17569	682	16	been	be	AUX
iiclr-17569	682	17	created	create	VERB
iiclr-17569	682	18	to	to	PART
iiclr-17569	682	19	help	help	VERB
iiclr-17569	682	20	shore	shore	VERB
iiclr-17569	682	21	up	up	ADP
iiclr-17569	682	22	plans	plan	NOUN
iiclr-17569	682	23	whose	whose	DET
iiclr-17569	682	24	status	status	NOUN
iiclr-17569	682	25	is	be	AUX
iiclr-17569	682	26	"	"	PUNCT
iiclr-17569	682	27	endangered	endanger	VERB
iiclr-17569	682	28	"	"	PUNCT
iiclr-17569	682	29	or	or	CCONJ
iiclr-17569	682	30	"	"	PUNCT
iiclr-17569	682	31	critical	critical	ADJ
iiclr-17569	682	32	.	.	PUNCT
iiclr-17569	682	33	'	'	PUNCT
iiclr-17569	683	1	2	2	NUM
iiclr-17569	683	2	°	°	ADP
iiclr-17569	683	3	plans	plan	NOUN
iiclr-17569	683	4	in	in	ADP
iiclr-17569	683	5	"	"	PUNCT
iiclr-17569	683	6	endangered	endanger	VERB
iiclr-17569	683	7	"	"	PUNCT
iiclr-17569	683	8	or	or	CCONJ
iiclr-17569	683	9	"	"	PUNCT
iiclr-17569	683	10	seriously	seriously	ADV
iiclr-17569	683	11	endangered	endanger	VERB
iiclr-17569	683	12	"	"	PUNCT
iiclr-17569	683	13	status	status	NOUN
iiclr-17569	683	14	are	be	AUX
iiclr-17569	683	15	required	require	VERB
iiclr-17569	683	16	by	by	ADP
iiclr-17569	683	17	the	the	DET
iiclr-17569	683	18	ppa	ppa	PROPN
iiclr-17569	683	19	2006	2006	NUM
iiclr-17569	683	20	to	to	PART
iiclr-17569	683	21	formulate	formulate	VERB
iiclr-17569	683	22	and	and	CCONJ
iiclr-17569	683	23	execute	execute	VERB
iiclr-17569	683	24	a	a	DET
iiclr-17569	683	25	funding	funding	NOUN
iiclr-17569	683	26	improvement	improvement	NOUN
iiclr-17569	683	27	plan	plan	NOUN
iiclr-17569	683	28	,	,	PUNCT
iiclr-17569	683	29	with	with	ADP
iiclr-17569	683	30	the	the	DET
iiclr-17569	683	31	goal	goal	NOUN
iiclr-17569	683	32	of	of	ADP
iiclr-17569	683	33	decreasing	decrease	VERB
iiclr-17569	683	34	underfunding	underfunding	NOUN
iiclr-17569	683	35	in	in	ADP
iiclr-17569	683	36	endangered	endanger	VERB
iiclr-17569	683	37	plans	plan	NOUN
iiclr-17569	683	38	by	by	ADP
iiclr-17569	683	39	onethird	onethird	PROPN
iiclr-17569	683	40	and	and	CCONJ
iiclr-17569	683	41	seriously	seriously	ADV
iiclr-17569	683	42	endangered	endanger	VERB
iiclr-17569	683	43	plans	plan	NOUN
iiclr-17569	683	44	by	by	ADP
iiclr-17569	683	45	one	one	NUM
iiclr-17569	683	46	-	-	PUNCT
iiclr-17569	683	47	fifth.20	fifth.20	PROPN
iiclr-17569	683	48	7	7	NUM
iiclr-17569	683	49	a	a	DET
iiclr-17569	683	50	plan	plan	NOUN
iiclr-17569	683	51	in	in	ADP
iiclr-17569	683	52	"	"	PUNCT
iiclr-17569	683	53	critical	critical	ADJ
iiclr-17569	683	54	"	"	PUNCT
iiclr-17569	683	55	status	status	NOUN
iiclr-17569	683	56	authorization	authorization	NOUN
iiclr-17569	683	57	of	of	ADP
iiclr-17569	683	58	the	the	DET
iiclr-17569	683	59	secretary	secretary	NOUN
iiclr-17569	683	60	of	of	ADP
iiclr-17569	683	61	the	the	DET
iiclr-17569	683	62	treasury	treasury	NOUN
iiclr-17569	683	63	.	.	PUNCT
iiclr-17569	684	1	i	i	PRON
iiclr-17569	684	2	d.	d.	PROPN
iiclr-17569	684	3	197	197	NUM
iiclr-17569	684	4	.	.	PUNCT
iiclr-17569	685	1	i	i	PRON
iiclr-17569	685	2	d.	d.	PROPN
iiclr-17569	685	3	at	at	ADP
iiclr-17569	685	4	107	107	NUM
iiclr-17569	685	5	198	198	NUM
iiclr-17569	685	6	.	.	PUNCT
iiclr-17569	686	1	i	i	PRON
iiclr-17569	686	2	d.	d.	PROPN
iiclr-17569	686	3	these	these	DET
iiclr-17569	686	4	tables	table	NOUN
iiclr-17569	686	5	must	must	AUX
iiclr-17569	686	6	be	be	AUX
iiclr-17569	686	7	updated	update	VERB
iiclr-17569	686	8	at	at	ADP
iiclr-17569	686	9	least	least	ADJ
iiclr-17569	686	10	every	every	DET
iiclr-17569	686	11	ten	ten	NUM
iiclr-17569	686	12	years	year	NOUN
iiclr-17569	686	13	and	and	CCONJ
iiclr-17569	686	14	must	must	AUX
iiclr-17569	686	15	continue	continue	VERB
iiclr-17569	686	16	to	to	PART
iiclr-17569	686	17	take	take	VERB
iiclr-17569	686	18	into	into	ADP
iiclr-17569	686	19	account	account	NOUN
iiclr-17569	686	20	the	the	DET
iiclr-17569	686	21	experience	experience	NOUN
iiclr-17569	686	22	of	of	ADP
iiclr-17569	686	23	the	the	DET
iiclr-17569	686	24	plans	plan	NOUN
iiclr-17569	686	25	and	and	CCONJ
iiclr-17569	686	26	projected	project	VERB
iiclr-17569	686	27	trends	trend	NOUN
iiclr-17569	686	28	.	.	PUNCT
iiclr-17569	687	1	i	i	PRON
iiclr-17569	687	2	d.	d.	PROPN
iiclr-17569	687	3	199	199	NUM
iiclr-17569	687	4	.	.	PUNCT
iiclr-17569	688	1	i	i	PRON
iiclr-17569	688	2	d.	d.	PROPN
iiclr-17569	688	3	200	200	NUM
iiclr-17569	688	4	.	.	PUNCT
iiclr-17569	689	1	u.s	u.s	PROPN
iiclr-17569	689	2	.	.	PROPN
iiclr-17569	689	3	senate	senate	PROPN
iiclr-17569	689	4	republican	republican	PROPN
iiclr-17569	689	5	poiucy	poiucy	PROPN
iiclr-17569	689	6	comm	comm	NOUN
iiclr-17569	689	7	.	.	PUNCT
iiclr-17569	689	8	,	,	PUNCT
iiclr-17569	689	9	h.r	h.r	PROPN
iiclr-17569	689	10	.	.	PROPN
iiclr-17569	689	11	4pension	4pension	PROPN
iiclr-17569	689	12	protection	protection	NOUN
iiclr-17569	689	13	act	act	NOUN
iiclr-17569	689	14	of	of	ADP
iiclr-17569	689	15	2006	2006	NUM
iiclr-17569	689	16	,	,	PUNCT
iiclr-17569	689	17	s.	s.	PROPN
iiclr-17569	689	18	doc	doc	PROPN
iiclr-17569	689	19	.	.	PUNCT
iiclr-17569	690	1	no	no	INTJ
iiclr-17569	690	2	.	.	NOUN
iiclr-17569	691	1	53	53	NUM
iiclr-17569	691	2	,	,	PUNCT
iiclr-17569	691	3	at	at	ADP
iiclr-17569	691	4	6	6	NUM
iiclr-17569	691	5	(	(	PUNCT
iiclr-17569	691	6	2006	2006	NUM
iiclr-17569	691	7	)	)	PUNCT
iiclr-17569	691	8	.	.	PUNCT
iiclr-17569	692	1	201	201	NUM
iiclr-17569	692	2	.	.	PUNCT
iiclr-17569	693	1	deloitte	deloitte	PROPN
iiclr-17569	693	2	,	,	PUNCT
iiclr-17569	693	3	supra	supra	PROPN
iiclr-17569	693	4	note	note	NOUN
iiclr-17569	693	5	53	53	NUM
iiclr-17569	693	6	,	,	PUNCT
iiclr-17569	693	7	at	at	ADP
iiclr-17569	693	8	10	10	NUM
iiclr-17569	693	9	.	.	PUNCT
iiclr-17569	694	1	202	202	NUM
iiclr-17569	694	2	.	.	PUNCT
iiclr-17569	694	3	cch	cch	PROPN
iiclr-17569	694	4	,	,	PUNCT
iiclr-17569	694	5	supra	supra	PROPN
iiclr-17569	694	6	note	note	PROPN
iiclr-17569	694	7	40	40	NUM
iiclr-17569	694	8	,	,	PUNCT
iiclr-17569	694	9	at	at	ADP
iiclr-17569	694	10	144	144	NUM
iiclr-17569	694	11	.	.	PUNCT
iiclr-17569	694	12	203	203	NUM
iiclr-17569	694	13	.	.	PUNCT
iiclr-17569	695	1	i	i	PRON
iiclr-17569	695	2	d.	d.	PROPN
iiclr-17569	695	3	at	at	ADP
iiclr-17569	695	4	145	145	NUM
iiclr-17569	695	5	-	-	SYM
iiclr-17569	695	6	46	46	NUM
iiclr-17569	695	7	.	.	PUNCT
iiclr-17569	696	1	prior	prior	ADV
iiclr-17569	696	2	to	to	ADP
iiclr-17569	696	3	the	the	DET
iiclr-17569	696	4	ppa	ppa	PROPN
iiclr-17569	696	5	2006	2006	NUM
iiclr-17569	696	6	,	,	PUNCT
iiclr-17569	696	7	amortization	amortization	NOUN
iiclr-17569	696	8	schedules	schedule	NOUN
iiclr-17569	696	9	could	could	AUX
iiclr-17569	696	10	be	be	AUX
iiclr-17569	696	11	as	as	ADV
iiclr-17569	696	12	long	long	ADJ
iiclr-17569	696	13	as	as	ADP
iiclr-17569	696	14	thirty	thirty	NUM
iiclr-17569	696	15	years	year	NOUN
iiclr-17569	696	16	.	.	PUNCT
iiclr-17569	697	1	deloitte	deloitte	PROPN
iiclr-17569	697	2	,	,	PUNCT
iiclr-17569	697	3	supra	supra	PROPN
iiclr-17569	697	4	note	note	NOUN
iiclr-17569	697	5	53	53	NUM
iiclr-17569	697	6	,	,	PUNCT
iiclr-17569	697	7	at	at	ADP
iiclr-17569	697	8	11	11	NUM
iiclr-17569	697	9	.	.	PUNCT
iiclr-17569	698	1	these	these	DET
iiclr-17569	698	2	changes	change	NOUN
iiclr-17569	698	3	in	in	ADP
iiclr-17569	698	4	the	the	DET
iiclr-17569	698	5	amortization	amortization	NOUN
iiclr-17569	698	6	periods	period	NOUN
iiclr-17569	698	7	align	align	VERB
iiclr-17569	698	8	multiemployer	multiemployer	NOUN
iiclr-17569	698	9	plans	plan	NOUN
iiclr-17569	698	10	with	with	ADP
iiclr-17569	698	11	the	the	DET
iiclr-17569	698	12	amortization	amortization	NOUN
iiclr-17569	698	13	periods	period	NOUN
iiclr-17569	698	14	of	of	ADP
iiclr-17569	698	15	single	single	ADJ
iiclr-17569	698	16	-	-	PUNCT
iiclr-17569	698	17	employer	employer	NOUN
iiclr-17569	698	18	plans	plan	NOUN
iiclr-17569	698	19	.	.	PUNCT
iiclr-17569	699	1	cch	cch	PROPN
iiclr-17569	699	2	,	,	PUNCT
iiclr-17569	699	3	supra	supra	PROPN
iiclr-17569	699	4	note	note	PROPN
iiclr-17569	699	5	40	40	NUM
iiclr-17569	699	6	,	,	PUNCT
iiclr-17569	699	7	at	at	ADP
iiclr-17569	699	8	146	146	NUM
iiclr-17569	699	9	.	.	PUNCT
iiclr-17569	700	1	however	however	ADV
iiclr-17569	700	2	,	,	PUNCT
iiclr-17569	700	3	this	this	PRON
iiclr-17569	700	4	means	mean	VERB
iiclr-17569	700	5	employers	employer	NOUN
iiclr-17569	700	6	will	will	AUX
iiclr-17569	700	7	have	have	VERB
iiclr-17569	700	8	to	to	PART
iiclr-17569	700	9	make	make	VERB
iiclr-17569	700	10	larger	large	ADJ
iiclr-17569	700	11	contributions	contribution	NOUN
iiclr-17569	700	12	to	to	PART
iiclr-17569	700	13	fund	fund	VERB
iiclr-17569	700	14	any	any	DET
iiclr-17569	700	15	increased	increase	VERB
iiclr-17569	700	16	costs	cost	NOUN
iiclr-17569	700	17	,	,	PUNCT
iiclr-17569	700	18	since	since	SCONJ
iiclr-17569	700	19	the	the	DET
iiclr-17569	700	20	payments	payment	NOUN
iiclr-17569	700	21	on	on	ADP
iiclr-17569	700	22	those	those	DET
iiclr-17569	700	23	costs	cost	NOUN
iiclr-17569	700	24	will	will	AUX
iiclr-17569	700	25	be	be	AUX
iiclr-17569	700	26	spread	spread	VERB
iiclr-17569	700	27	out	out	ADP
iiclr-17569	700	28	over	over	ADP
iiclr-17569	700	29	a	a	DET
iiclr-17569	700	30	fewer	few	ADJ
iiclr-17569	700	31	number	number	NOUN
iiclr-17569	700	32	of	of	ADP
iiclr-17569	700	33	years	year	NOUN
iiclr-17569	700	34	.	.	PUNCT
iiclr-17569	701	1	i	i	PRON
iiclr-17569	701	2	d.	d.	PROPN
iiclr-17569	701	3	204	204	NUM
iiclr-17569	701	4	.	.	PUNCT
iiclr-17569	702	1	deloitte	deloitte	PROPN
iiclr-17569	702	2	,	,	PUNCT
iiclr-17569	702	3	supra	supra	PROPN
iiclr-17569	702	4	note	note	NOUN
iiclr-17569	702	5	53	53	NUM
iiclr-17569	702	6	,	,	PUNCT
iiclr-17569	702	7	at	at	ADP
iiclr-17569	702	8	11	11	NUM
iiclr-17569	702	9	.	.	PUNCT
iiclr-17569	702	10	205	205	NUM
iiclr-17569	702	11	.	.	PUNCT
iiclr-17569	703	1	cch	cch	PROPN
iiclr-17569	703	2	,	,	PUNCT
iiclr-17569	703	3	supra	supra	PROPN
iiclr-17569	703	4	note	note	PROPN
iiclr-17569	703	5	40	40	NUM
iiclr-17569	703	6	,	,	PUNCT
iiclr-17569	703	7	at	at	ADP
iiclr-17569	703	8	148	148	NUM
iiclr-17569	703	9	.	.	PUNCT
iiclr-17569	704	1	formerly	formerly	ADV
iiclr-17569	704	2	,	,	PUNCT
iiclr-17569	704	3	the	the	DET
iiclr-17569	704	4	actuarial	actuarial	ADJ
iiclr-17569	704	5	assumptions	assumption	NOUN
iiclr-17569	704	6	and	and	CCONJ
iiclr-17569	704	7	methods	method	NOUN
iiclr-17569	704	8	were	be	AUX
iiclr-17569	704	9	only	only	ADV
iiclr-17569	704	10	required	require	VERB
iiclr-17569	704	11	to	to	PART
iiclr-17569	704	12	be	be	AUX
iiclr-17569	704	13	reasonable	reasonable	ADJ
iiclr-17569	704	14	in	in	ADP
iiclr-17569	704	15	the	the	DET
iiclr-17569	704	16	aggregate	aggregate	NOUN
iiclr-17569	704	17	.	.	PUNCT
iiclr-17569	705	1	i	i	PRON
iiclr-17569	705	2	d.	d.	PROPN
iiclr-17569	705	3	206	206	NUM
iiclr-17569	705	4	.	.	PUNCT
iiclr-17569	706	1	deloitte	deloitte	PROPN
iiclr-17569	706	2	,	,	PUNCT
iiclr-17569	706	3	supra	supra	PROPN
iiclr-17569	706	4	note	note	NOUN
iiclr-17569	706	5	53	53	NUM
iiclr-17569	706	6	,	,	PUNCT
iiclr-17569	706	7	at	at	ADP
iiclr-17569	706	8	10	10	NUM
iiclr-17569	706	9	.	.	PUNCT
iiclr-17569	707	1	plans	plan	NOUN
iiclr-17569	707	2	must	must	AUX
iiclr-17569	707	3	be	be	AUX
iiclr-17569	707	4	less	less	ADJ
iiclr-17569	707	5	than	than	ADP
iiclr-17569	707	6	80	80	NUM
iiclr-17569	707	7	%	%	NOUN
iiclr-17569	707	8	funded	fund	VERB
iiclr-17569	707	9	or	or	CCONJ
iiclr-17569	707	10	have	have	VERB
iiclr-17569	707	11	or	or	CCONJ
iiclr-17569	707	12	estimated	estimate	VERB
iiclr-17569	707	13	in	in	ADP
iiclr-17569	707	14	the	the	DET
iiclr-17569	707	15	next	next	ADJ
iiclr-17569	707	16	six	six	NUM
iiclr-17569	707	17	years	year	NOUN
iiclr-17569	707	18	to	to	PART
iiclr-17569	707	19	have	have	VERB
iiclr-17569	707	20	an	an	DET
iiclr-17569	707	21	accumulated	accumulate	VERB
iiclr-17569	707	22	funding	funding	NOUN
iiclr-17569	707	23	deficiency	deficiency	NOUN
iiclr-17569	707	24	for	for	ADP
iiclr-17569	707	25	its	its	PRON
iiclr-17569	707	26	status	status	NOUN
iiclr-17569	707	27	to	to	PART
iiclr-17569	707	28	be	be	AUX
iiclr-17569	707	29	considered	consider	VERB
iiclr-17569	707	30	"	"	PUNCT
iiclr-17569	707	31	endangered	endanger	VERB
iiclr-17569	707	32	.	.	PUNCT
iiclr-17569	707	33	"	"	PUNCT
iiclr-17569	708	1	i	i	PRON
iiclr-17569	708	2	d.	d.	PROPN
iiclr-17569	708	3	a	a	DET
iiclr-17569	708	4	plan	plan	NOUN
iiclr-17569	708	5	's	's	PART
iiclr-17569	708	6	status	status	NOUN
iiclr-17569	708	7	is	be	AUX
iiclr-17569	708	8	considered	consider	VERB
iiclr-17569	708	9	to	to	PART
iiclr-17569	708	10	be	be	AUX
iiclr-17569	708	11	"	"	PUNCT
iiclr-17569	708	12	seriously	seriously	ADV
iiclr-17569	708	13	endangered	endanger	VERB
iiclr-17569	708	14	"	"	PUNCT
iiclr-17569	708	15	if	if	SCONJ
iiclr-17569	708	16	both	both	CCONJ
iiclr-17569	708	17	the	the	DET
iiclr-17569	708	18	previously	previously	ADV
iiclr-17569	708	19	mentioned	mention	VERB
iiclr-17569	708	20	circumstances	circumstance	NOUN
iiclr-17569	708	21	are	be	AUX
iiclr-17569	708	22	met	meet	VERB
iiclr-17569	708	23	.	.	PUNCT
iiclr-17569	709	1	i	i	PRON
iiclr-17569	709	2	d.	d.	PROPN
iiclr-17569	709	3	finally	finally	ADV
iiclr-17569	709	4	,	,	PUNCT
iiclr-17569	709	5	a	a	DET
iiclr-17569	709	6	plan	plan	NOUN
iiclr-17569	709	7	is	be	AUX
iiclr-17569	709	8	in	in	ADP
iiclr-17569	709	9	"	"	PUNCT
iiclr-17569	709	10	critical	critical	ADJ
iiclr-17569	709	11	"	"	PUNCT
iiclr-17569	709	12	status	status	NOUN
iiclr-17569	709	13	when	when	SCONJ
iiclr-17569	709	14	it	it	PRON
iiclr-17569	709	15	is	be	AUX
iiclr-17569	709	16	projected	project	VERB
iiclr-17569	709	17	that	that	SCONJ
iiclr-17569	709	18	it	it	PRON
iiclr-17569	709	19	will	will	AUX
iiclr-17569	709	20	be	be	AUX
iiclr-17569	709	21	unable	unable	ADJ
iiclr-17569	709	22	to	to	PART
iiclr-17569	709	23	fulfill	fulfill	VERB
iiclr-17569	709	24	the	the	DET
iiclr-17569	709	25	minimum	minimum	ADJ
iiclr-17569	709	26	funding	funding	NOUN
iiclr-17569	709	27	requirements	requirement	NOUN
iiclr-17569	709	28	or	or	CCONJ
iiclr-17569	709	29	it	it	PRON
iiclr-17569	709	30	become	become	VERB
iiclr-17569	709	31	insolvent	insolvent	ADJ
iiclr-17569	709	32	with	with	ADP
iiclr-17569	709	33	three	three	NUM
iiclr-17569	709	34	to	to	PART
iiclr-17569	709	35	six	six	NUM
iiclr-17569	709	36	years	year	NOUN
iiclr-17569	709	37	.	.	PUNCT
iiclr-17569	710	1	i	i	PRON
iiclr-17569	710	2	d.	d.	PROPN
iiclr-17569	710	3	at	at	ADP
iiclr-17569	710	4	11	11	NUM
iiclr-17569	710	5	.	.	PUNCT
iiclr-17569	710	6	207	207	NUM
iiclr-17569	710	7	.	.	PUNCT
iiclr-17569	711	1	i	i	PRON
iiclr-17569	711	2	d.	d.	PROPN
iiclr-17569	711	3	the	the	DET
iiclr-17569	711	4	funding	funding	NOUN
iiclr-17569	711	5	improvement	improvement	NOUN
iiclr-17569	711	6	plans	plan	NOUN
iiclr-17569	711	7	should	should	AUX
iiclr-17569	711	8	require	require	VERB
iiclr-17569	711	9	an	an	DET
iiclr-17569	711	10	increase	increase	NOUN
iiclr-17569	711	11	in	in	ADP
iiclr-17569	711	12	contributions	contribution	NOUN
iiclr-17569	711	13	and	and	CCONJ
iiclr-17569	711	14	a	a	DET
iiclr-17569	711	15	2008	2008	NUM
iiclr-17569	711	16	]	]	PUNCT
iiclr-17569	711	17	ind	ind	NOUN
iiclr-17569	711	18	.	.	PUNCT
iiclr-17569	712	1	int'l	int'l	PROPN
iiclr-17569	712	2	&	&	CCONJ
iiclr-17569	712	3	comp	comp	PROPN
iiclr-17569	712	4	.	.	PUNCT
iiclr-17569	713	1	l.	l.	PROPN
iiclr-17569	713	2	rev	rev	PROPN
iiclr-17569	713	3	.	.	PROPN
iiclr-17569	713	4	must	must	AUX
iiclr-17569	713	5	formulate	formulate	VERB
iiclr-17569	713	6	a	a	DET
iiclr-17569	713	7	rehabilitation	rehabilitation	NOUN
iiclr-17569	713	8	plan	plan	NOUN
iiclr-17569	713	9	with	with	ADP
iiclr-17569	713	10	the	the	DET
iiclr-17569	713	11	goal	goal	NOUN
iiclr-17569	713	12	of	of	ADP
iiclr-17569	713	13	emerging	emerge	VERB
iiclr-17569	713	14	from	from	ADP
iiclr-17569	713	15	critical	critical	ADJ
iiclr-17569	713	16	status	status	NOUN
iiclr-17569	713	17	within	within	ADP
iiclr-17569	713	18	ten	ten	NUM
iiclr-17569	713	19	years.20	years.20	NOUN
iiclr-17569	713	20	8	8	NUM
iiclr-17569	713	21	the	the	DET
iiclr-17569	713	22	plan	plan	NOUN
iiclr-17569	713	23	's	's	PART
iiclr-17569	713	24	actuary	actuary	NOUN
iiclr-17569	713	25	must	must	AUX
iiclr-17569	713	26	certify	certify	VERB
iiclr-17569	713	27	that	that	SCONJ
iiclr-17569	713	28	the	the	DET
iiclr-17569	713	29	plan	plan	NOUN
iiclr-17569	713	30	is	be	AUX
iiclr-17569	713	31	following	follow	VERB
iiclr-17569	713	32	its	its	PRON
iiclr-17569	713	33	stated	state	VERB
iiclr-17569	713	34	plan	plan	NOUN
iiclr-17569	713	35	to	to	PART
iiclr-17569	713	36	increase	increase	VERB
iiclr-17569	713	37	funding	fund	VERB
iiclr-17569	713	38	yearly	yearly	ADV
iiclr-17569	713	39	.	.	PUNCT
iiclr-17569	714	1	20	20	NUM
iiclr-17569	714	2	9	9	NUM
iiclr-17569	714	3	finally	finally	ADV
iiclr-17569	714	4	,	,	PUNCT
iiclr-17569	714	5	while	while	SCONJ
iiclr-17569	714	6	these	these	DET
iiclr-17569	714	7	provisions	provision	NOUN
iiclr-17569	714	8	sunset	sunset	VERB
iiclr-17569	714	9	in	in	ADP
iiclr-17569	714	10	2014	2014	NUM
iiclr-17569	714	11	,	,	PUNCT
iiclr-17569	714	12	a	a	DET
iiclr-17569	714	13	plan	plan	NOUN
iiclr-17569	714	14	is	be	AUX
iiclr-17569	714	15	permitted	permit	VERB
iiclr-17569	714	16	to	to	PART
iiclr-17569	714	17	follow	follow	VERB
iiclr-17569	714	18	its	its	PRON
iiclr-17569	714	19	funding	funding	NOUN
iiclr-17569	714	20	plan	plan	NOUN
iiclr-17569	714	21	until	until	SCONJ
iiclr-17569	714	22	it	it	PRON
iiclr-17569	714	23	achieves	achieve	VERB
iiclr-17569	714	24	its	its	PRON
iiclr-17569	714	25	goals	goal	NOUN
iiclr-17569	714	26	or	or	CCONJ
iiclr-17569	714	27	the	the	DET
iiclr-17569	714	28	applicable	applicable	ADJ
iiclr-17569	714	29	time	time	NOUN
iiclr-17569	714	30	period	period	NOUN
iiclr-17569	714	31	expires.210	expires.210	PROPN
iiclr-17569	714	32	concern	concern	NOUN
iiclr-17569	714	33	with	with	ADP
iiclr-17569	714	34	the	the	DET
iiclr-17569	714	35	financial	financial	ADJ
iiclr-17569	714	36	situation	situation	NOUN
iiclr-17569	714	37	in	in	ADP
iiclr-17569	714	38	the	the	DET
iiclr-17569	714	39	commercial	commercial	ADJ
iiclr-17569	714	40	passenger	passenger	NOUN
iiclr-17569	714	41	airline	airline	NOUN
iiclr-17569	714	42	industry	industry	NOUN
iiclr-17569	714	43	caused	cause	VERB
iiclr-17569	714	44	congress	congress	PROPN
iiclr-17569	714	45	to	to	PART
iiclr-17569	714	46	set	set	VERB
iiclr-17569	714	47	out	out	ADP
iiclr-17569	714	48	provisions	provision	NOUN
iiclr-17569	714	49	within	within	ADP
iiclr-17569	714	50	the	the	DET
iiclr-17569	714	51	ppa	ppa	PROPN
iiclr-17569	714	52	2006	2006	NUM
iiclr-17569	714	53	specifically	specifically	ADV
iiclr-17569	714	54	for	for	ADP
iiclr-17569	714	55	that	that	PRON
iiclr-17569	714	56	industry.211	industry.211	NOUN
iiclr-17569	714	57	congress	congress	PROPN
iiclr-17569	714	58	was	be	AUX
iiclr-17569	714	59	primarily	primarily	ADV
iiclr-17569	714	60	concerned	concerned	ADJ
iiclr-17569	714	61	that	that	SCONJ
iiclr-17569	714	62	if	if	SCONJ
iiclr-17569	714	63	the	the	DET
iiclr-17569	714	64	commercial	commercial	ADJ
iiclr-17569	714	65	airlines	airline	NOUN
iiclr-17569	714	66	had	have	VERB
iiclr-17569	714	67	to	to	PART
iiclr-17569	714	68	make	make	VERB
iiclr-17569	714	69	the	the	DET
iiclr-17569	714	70	minimum	minimum	ADJ
iiclr-17569	714	71	required	require	VERB
iiclr-17569	714	72	contribution	contribution	NOUN
iiclr-17569	714	73	,	,	PUNCT
iiclr-17569	714	74	it	it	PRON
iiclr-17569	714	75	would	would	AUX
iiclr-17569	714	76	divert	divert	VERB
iiclr-17569	714	77	cash	cash	NOUN
iiclr-17569	714	78	that	that	PRON
iiclr-17569	714	79	was	be	AUX
iiclr-17569	714	80	needed	need	VERB
iiclr-17569	714	81	to	to	PART
iiclr-17569	714	82	keep	keep	VERB
iiclr-17569	714	83	the	the	DET
iiclr-17569	714	84	companies	company	NOUN
iiclr-17569	714	85	solvent.21	solvent.21	PROPN
iiclr-17569	714	86	2	2	NUM
iiclr-17569	714	87	plans	plan	NOUN
iiclr-17569	714	88	that	that	PRON
iiclr-17569	714	89	are	be	AUX
iiclr-17569	714	90	sponsored	sponsor	VERB
iiclr-17569	714	91	by	by	ADP
iiclr-17569	714	92	commercial	commercial	ADJ
iiclr-17569	714	93	airlines	airline	NOUN
iiclr-17569	714	94	can	can	AUX
iiclr-17569	714	95	choose	choose	VERB
iiclr-17569	714	96	to	to	PART
iiclr-17569	714	97	apply	apply	VERB
iiclr-17569	714	98	either	either	CCONJ
iiclr-17569	714	99	the	the	DET
iiclr-17569	714	100	alternative	alternative	ADJ
iiclr-17569	714	101	funding	funding	NOUN
iiclr-17569	714	102	schedule	schedule	NOUN
iiclr-17569	714	103	or	or	CCONJ
iiclr-17569	714	104	a	a	DET
iiclr-17569	714	105	relaxed	relaxed	ADJ
iiclr-17569	714	106	version	version	NOUN
iiclr-17569	714	107	of	of	ADP
iiclr-17569	714	108	the	the	DET
iiclr-17569	714	109	new	new	ADJ
iiclr-17569	714	110	funding	funding	NOUN
iiclr-17569	714	111	requirements.2	requirements.2	ADP
iiclr-17569	714	112	3	3	NUM
iiclr-17569	714	113	if	if	SCONJ
iiclr-17569	714	114	an	an	DET
iiclr-17569	714	115	employer	employer	NOUN
iiclr-17569	714	116	elects	elect	NOUN
iiclr-17569	714	117	to	to	PART
iiclr-17569	714	118	adopt	adopt	VERB
iiclr-17569	714	119	the	the	DET
iiclr-17569	714	120	relaxed	relaxed	ADJ
iiclr-17569	714	121	version	version	NOUN
iiclr-17569	714	122	of	of	ADP
iiclr-17569	714	123	the	the	DET
iiclr-17569	714	124	new	new	ADJ
iiclr-17569	714	125	funding	funding	NOUN
iiclr-17569	714	126	requirements	requirement	NOUN
iiclr-17569	714	127	,	,	PUNCT
iiclr-17569	714	128	then	then	ADV
iiclr-17569	714	129	beginning	begin	VERB
iiclr-17569	714	130	in	in	ADP
iiclr-17569	714	131	the	the	DET
iiclr-17569	714	132	2008	2008	NUM
iiclr-17569	714	133	plan	plan	NOUN
iiclr-17569	714	134	year	year	NOUN
iiclr-17569	714	135	,	,	PUNCT
iiclr-17569	714	136	the	the	DET
iiclr-17569	714	137	plan	plan	NOUN
iiclr-17569	714	138	would	would	AUX
iiclr-17569	714	139	amortize	amortize	VERB
iiclr-17569	714	140	any	any	DET
iiclr-17569	714	141	funding	funding	NOUN
iiclr-17569	714	142	shortfall	shortfall	NOUN
iiclr-17569	714	143	over	over	ADP
iiclr-17569	714	144	a	a	DET
iiclr-17569	714	145	tenyear	tenyear	ADJ
iiclr-17569	714	146	period	period	NOUN
iiclr-17569	714	147	,	,	PUNCT
iiclr-17569	714	148	rather	rather	ADV
iiclr-17569	714	149	than	than	ADP
iiclr-17569	714	150	the	the	DET
iiclr-17569	714	151	normally	normally	ADV
iiclr-17569	714	152	required	require	VERB
iiclr-17569	714	153	seven	seven	NUM
iiclr-17569	714	154	-	-	PUNCT
iiclr-17569	714	155	year	year	NOUN
iiclr-17569	714	156	period.214	period.214	NOUN
iiclr-17569	714	157	the	the	DET
iiclr-17569	714	158	alternative	alternative	ADJ
iiclr-17569	714	159	funding	funding	NOUN
iiclr-17569	714	160	schedule	schedule	NOUN
iiclr-17569	714	161	requires	require	VERB
iiclr-17569	714	162	the	the	DET
iiclr-17569	714	163	plan	plan	NOUN
iiclr-17569	714	164	to	to	PART
iiclr-17569	714	165	"	"	PUNCT
iiclr-17569	714	166	freeze	freeze	VERB
iiclr-17569	714	167	benefit	benefit	NOUN
iiclr-17569	714	168	accruals	accrual	NOUN
iiclr-17569	714	169	and	and	CCONJ
iiclr-17569	714	170	restrict	restrict	VERB
iiclr-17569	714	171	benefit	benefit	NOUN
iiclr-17569	714	172	increases	increase	NOUN
iiclr-17569	714	173	,	,	PUNCT
iiclr-17569	714	174	and	and	CCONJ
iiclr-17569	714	175	provide	provide	VERB
iiclr-17569	714	176	for	for	ADP
iiclr-17569	714	177	contributions	contribution	NOUN
iiclr-17569	714	178	that	that	PRON
iiclr-17569	714	179	pay	pay	VERB
iiclr-17569	714	180	for	for	ADP
iiclr-17569	714	181	the	the	DET
iiclr-17569	714	182	plan	plan	NOUN
iiclr-17569	714	183	's	's	PART
iiclr-17569	714	184	unfunded	unfunded	ADJ
iiclr-17569	714	185	liability	liability	NOUN
iiclr-17569	714	186	over	over	ADP
iiclr-17569	714	187	17	17	NUM
iiclr-17569	714	188	years	year	NOUN
iiclr-17569	714	189	.	.	PUNCT
iiclr-17569	715	1	215	215	NUM
iiclr-17569	715	2	measures	measure	NOUN
iiclr-17569	715	3	required	require	VERB
iiclr-17569	715	4	by	by	ADP
iiclr-17569	715	5	the	the	DET
iiclr-17569	715	6	alternative	alternative	ADJ
iiclr-17569	715	7	funding	funding	NOUN
iiclr-17569	715	8	schedule	schedule	NOUN
iiclr-17569	715	9	,	,	PUNCT
iiclr-17569	715	10	however	however	ADV
iiclr-17569	715	11	,	,	PUNCT
iiclr-17569	715	12	will	will	AUX
iiclr-17569	715	13	not	not	PART
iiclr-17569	715	14	reduce	reduce	VERB
iiclr-17569	715	15	the	the	DET
iiclr-17569	715	16	employee	employee	NOUN
iiclr-17569	715	17	's	's	PART
iiclr-17569	715	18	accrued	accrue	VERB
iiclr-17569	715	19	benefits.216	benefits.216	VERB
iiclr-17569	715	20	minimum	minimum	ADJ
iiclr-17569	715	21	required	require	VERB
iiclr-17569	715	22	contributions	contribution	NOUN
iiclr-17569	715	23	are	be	AUX
iiclr-17569	715	24	calculated	calculate	VERB
iiclr-17569	715	25	by	by	ADP
iiclr-17569	715	26	dividing	divide	VERB
iiclr-17569	715	27	the	the	DET
iiclr-17569	715	28	amount	amount	NOUN
iiclr-17569	715	29	of	of	ADP
iiclr-17569	715	30	the	the	DET
iiclr-17569	715	31	unfunded	unfunded	ADJ
iiclr-17569	715	32	plan	plan	NOUN
iiclr-17569	715	33	liability	liability	NOUN
iiclr-17569	715	34	by	by	ADP
iiclr-17569	715	35	the	the	DET
iiclr-17569	715	36	seventeen	seventeen	NUM
iiclr-17569	715	37	-	-	PUNCT
iiclr-17569	715	38	year	year	NOUN
iiclr-17569	715	39	amortization	amortization	NOUN
iiclr-17569	715	40	period.217	period.217	VERB
iiclr-17569	715	41	this	this	DET
iiclr-17569	715	42	minimum	minimum	ADJ
iiclr-17569	715	43	required	require	VERB
iiclr-17569	715	44	contribution	contribution	NOUN
iiclr-17569	715	45	amount	amount	NOUN
iiclr-17569	715	46	is	be	AUX
iiclr-17569	715	47	recalculated	recalculate	VERB
iiclr-17569	715	48	each	each	DET
iiclr-17569	715	49	year	year	NOUN
iiclr-17569	715	50	in	in	ADP
iiclr-17569	715	51	the	the	DET
iiclr-17569	715	52	same	same	ADJ
iiclr-17569	715	53	manner.2	manner.2	NOUN
iiclr-17569	715	54	1	1	NUM
iiclr-17569	715	55	8	8	NUM
iiclr-17569	715	56	as	as	ADP
iiclr-17569	715	57	a	a	DET
iiclr-17569	715	58	result	result	NOUN
iiclr-17569	715	59	,	,	PUNCT
iiclr-17569	715	60	the	the	DET
iiclr-17569	715	61	benefit	benefit	NOUN
iiclr-17569	715	62	of	of	ADP
iiclr-17569	715	63	the	the	DET
iiclr-17569	715	64	amortization	amortization	NOUN
iiclr-17569	715	65	period	period	NOUN
iiclr-17569	715	66	decreases	decrease	VERB
iiclr-17569	715	67	every	every	DET
iiclr-17569	715	68	year	year	NOUN
iiclr-17569	715	69	while	while	SCONJ
iiclr-17569	715	70	the	the	DET
iiclr-17569	715	71	number	number	NOUN
iiclr-17569	715	72	of	of	ADP
iiclr-17569	715	73	years	year	NOUN
iiclr-17569	715	74	remaining	remain	VERB
iiclr-17569	715	75	in	in	ADP
iiclr-17569	715	76	the	the	DET
iiclr-17569	715	77	amortization	amortization	NOUN
iiclr-17569	715	78	period	period	NOUN
iiclr-17569	715	79	also	also	ADV
iiclr-17569	715	80	decreases	decrease	VERB
iiclr-17569	715	81	.	.	PUNCT
iiclr-17569	716	1	219	219	NUM
iiclr-17569	716	2	finally	finally	ADV
iiclr-17569	716	3	,	,	PUNCT
iiclr-17569	716	4	at	at	ADP
iiclr-17569	716	5	the	the	DET
iiclr-17569	716	6	end	end	NOUN
iiclr-17569	716	7	of	of	ADP
iiclr-17569	716	8	the	the	DET
iiclr-17569	716	9	amortization	amortization	NOUN
iiclr-17569	716	10	period	period	NOUN
iiclr-17569	716	11	,	,	PUNCT
iiclr-17569	716	12	the	the	DET
iiclr-17569	716	13	plan	plan	NOUN
iiclr-17569	716	14	will	will	AUX
iiclr-17569	716	15	once	once	ADV
iiclr-17569	716	16	again	again	ADV
iiclr-17569	716	17	be	be	AUX
iiclr-17569	716	18	subject	subject	ADJ
iiclr-17569	716	19	to	to	ADP
iiclr-17569	716	20	the	the	DET
iiclr-17569	716	21	regular	regular	ADJ
iiclr-17569	716	22	minimum	minimum	ADJ
iiclr-17569	716	23	funding	funding	NOUN
iiclr-17569	716	24	contribution	contribution	NOUN
iiclr-17569	716	25	standards.220	standards.220	NOUN
iiclr-17569	716	26	decrease	decrease	NOUN
iiclr-17569	716	27	in	in	ADP
iiclr-17569	716	28	benefits	benefit	NOUN
iiclr-17569	716	29	over	over	ADP
iiclr-17569	716	30	a	a	DET
iiclr-17569	716	31	ten	ten	NUM
iiclr-17569	716	32	-	-	PUNCT
iiclr-17569	716	33	year	year	NOUN
iiclr-17569	716	34	period	period	NOUN
iiclr-17569	716	35	(	(	PUNCT
iiclr-17569	716	36	fifteen	fifteen	NUM
iiclr-17569	716	37	-	-	PUNCT
iiclr-17569	716	38	year	year	NOUN
iiclr-17569	716	39	period	period	NOUN
iiclr-17569	716	40	for	for	ADP
iiclr-17569	716	41	seriously	seriously	ADV
iiclr-17569	716	42	endangered	endanger	VERB
iiclr-17569	716	43	plans	plan	NOUN
iiclr-17569	716	44	)	)	PUNCT
iiclr-17569	716	45	so	so	SCONJ
iiclr-17569	716	46	that	that	SCONJ
iiclr-17569	716	47	the	the	DET
iiclr-17569	716	48	funding	funding	NOUN
iiclr-17569	716	49	percentage	percentage	NOUN
iiclr-17569	716	50	is	be	AUX
iiclr-17569	716	51	increased	increase	VERB
iiclr-17569	716	52	.	.	PUNCT
iiclr-17569	717	1	i	i	PRON
iiclr-17569	717	2	d.	d.	PROPN
iiclr-17569	717	3	plans	plan	VERB
iiclr-17569	717	4	that	that	PRON
iiclr-17569	717	5	do	do	AUX
iiclr-17569	717	6	not	not	PART
iiclr-17569	717	7	comply	comply	VERB
iiclr-17569	717	8	or	or	CCONJ
iiclr-17569	717	9	adopt	adopt	VERB
iiclr-17569	717	10	these	these	DET
iiclr-17569	717	11	measures	measure	NOUN
iiclr-17569	717	12	may	may	AUX
iiclr-17569	717	13	be	be	AUX
iiclr-17569	717	14	subject	subject	ADJ
iiclr-17569	717	15	to	to	ADP
iiclr-17569	717	16	civil	civil	ADJ
iiclr-17569	717	17	penalties	penalty	NOUN
iiclr-17569	717	18	and	and	CCONJ
iiclr-17569	717	19	excise	excise	NOUN
iiclr-17569	717	20	taxes	taxis	NOUN
iiclr-17569	717	21	.	.	PUNCT
iiclr-17569	718	1	cch	cch	NOUN
iiclr-17569	718	2	,	,	PUNCT
iiclr-17569	718	3	supra	supra	PROPN
iiclr-17569	718	4	note	note	PROPN
iiclr-17569	718	5	40	40	NUM
iiclr-17569	718	6	,	,	PUNCT
iiclr-17569	718	7	at	at	ADP
iiclr-17569	718	8	150	150	NUM
iiclr-17569	718	9	.	.	PUNCT
iiclr-17569	719	1	208	208	NUM
iiclr-17569	719	2	.	.	X
iiclr-17569	720	1	deloitte	deloitte	PROPN
iiclr-17569	720	2	,	,	PUNCT
iiclr-17569	720	3	supra	supra	PROPN
iiclr-17569	720	4	note	note	NOUN
iiclr-17569	720	5	53	53	NUM
iiclr-17569	720	6	,	,	PUNCT
iiclr-17569	720	7	at	at	ADP
iiclr-17569	720	8	11	11	NUM
iiclr-17569	720	9	.	.	PUNCT
iiclr-17569	721	1	a	a	DET
iiclr-17569	721	2	10	10	NUM
iiclr-17569	721	3	%	%	NOUN
iiclr-17569	721	4	surcharge	surcharge	NOUN
iiclr-17569	721	5	,	,	PUNCT
iiclr-17569	721	6	though	though	SCONJ
iiclr-17569	721	7	this	this	PRON
iiclr-17569	721	8	is	be	AUX
iiclr-17569	721	9	reduced	reduce	VERB
iiclr-17569	721	10	to	to	ADP
iiclr-17569	721	11	only	only	ADV
iiclr-17569	721	12	5	5	NUM
iiclr-17569	721	13	%	%	NOUN
iiclr-17569	721	14	the	the	DET
iiclr-17569	721	15	first	first	ADJ
iiclr-17569	721	16	year	year	NOUN
iiclr-17569	721	17	,	,	PUNCT
iiclr-17569	721	18	is	be	AUX
iiclr-17569	721	19	levied	levy	VERB
iiclr-17569	721	20	on	on	ADP
iiclr-17569	721	21	the	the	DET
iiclr-17569	721	22	employer	employer	NOUN
iiclr-17569	721	23	's	's	PART
iiclr-17569	721	24	contribution	contribution	NOUN
iiclr-17569	721	25	each	each	DET
iiclr-17569	721	26	year	year	NOUN
iiclr-17569	721	27	the	the	DET
iiclr-17569	721	28	plan	plan	NOUN
iiclr-17569	721	29	remains	remain	VERB
iiclr-17569	721	30	in	in	ADP
iiclr-17569	721	31	"	"	PUNCT
iiclr-17569	721	32	critical	critical	ADJ
iiclr-17569	721	33	"	"	PUNCT
iiclr-17569	721	34	status	status	NOUN
iiclr-17569	721	35	.	.	PUNCT
iiclr-17569	722	1	i	i	PRON
iiclr-17569	722	2	d.	d.	PROPN
iiclr-17569	722	3	209	209	NUM
iiclr-17569	722	4	.	.	PUNCT
iiclr-17569	723	1	i	i	PRON
iiclr-17569	723	2	d.	d.	PROPN
iiclr-17569	723	3	penalties	penalty	NOUN
iiclr-17569	723	4	could	could	AUX
iiclr-17569	723	5	also	also	ADV
iiclr-17569	723	6	be	be	AUX
iiclr-17569	723	7	assessed	assess	VERB
iiclr-17569	723	8	if	if	SCONJ
iiclr-17569	723	9	the	the	DET
iiclr-17569	723	10	plan	plan	NOUN
iiclr-17569	723	11	's	's	PART
iiclr-17569	723	12	funding	funding	NOUN
iiclr-17569	723	13	goals	goal	NOUN
iiclr-17569	723	14	are	be	AUX
iiclr-17569	723	15	frustrated	frustrate	VERB
iiclr-17569	723	16	.	.	PUNCT
iiclr-17569	724	1	i	i	PRON
iiclr-17569	724	2	d.	d.	PROPN
iiclr-17569	724	3	210	210	NUM
iiclr-17569	724	4	.	.	PUNCT
iiclr-17569	725	1	i	i	PRON
iiclr-17569	725	2	d.	d.	PROPN
iiclr-17569	725	3	211	211	NUM
iiclr-17569	725	4	.	.	PUNCT
iiclr-17569	726	1	cch	cch	PROPN
iiclr-17569	726	2	,	,	PUNCT
iiclr-17569	726	3	supra	supra	PROPN
iiclr-17569	726	4	note	note	PROPN
iiclr-17569	726	5	40	40	NUM
iiclr-17569	726	6	,	,	PUNCT
iiclr-17569	726	7	at	at	ADP
iiclr-17569	726	8	138	138	NUM
iiclr-17569	726	9	.	.	PUNCT
iiclr-17569	726	10	212	212	NUM
iiclr-17569	726	11	.	.	PUNCT
iiclr-17569	727	1	i	i	PRON
iiclr-17569	727	2	d.	d.	PROPN
iiclr-17569	727	3	213	213	NUM
iiclr-17569	727	4	.	.	PUNCT
iiclr-17569	728	1	thomson	thomson	PROPN
iiclr-17569	728	2	ria	ria	PROPN
iiclr-17569	728	3	,	,	PUNCT
iiclr-17569	728	4	supra	supra	PROPN
iiclr-17569	728	5	note	note	PROPN
iiclr-17569	728	6	108	108	NUM
iiclr-17569	728	7	,	,	PUNCT
iiclr-17569	728	8	at	at	ADP
iiclr-17569	728	9	116	116	NUM
iiclr-17569	728	10	.	.	PUNCT
iiclr-17569	729	1	214	214	NUM
iiclr-17569	729	2	.	.	PUNCT
iiclr-17569	730	1	i	i	PRON
iiclr-17569	730	2	d.	d.	VERB
iiclr-17569	730	3	this	this	DET
iiclr-17569	730	4	election	election	NOUN
iiclr-17569	730	5	must	must	AUX
iiclr-17569	730	6	be	be	AUX
iiclr-17569	730	7	made	make	VERB
iiclr-17569	730	8	by	by	ADP
iiclr-17569	730	9	december	december	PROPN
iiclr-17569	730	10	31	31	NUM
iiclr-17569	730	11	,	,	PUNCT
iiclr-17569	730	12	2007	2007	NUM
iiclr-17569	730	13	.	.	PUNCT
iiclr-17569	731	1	i	i	PRON
iiclr-17569	731	2	d.	d.	PROPN
iiclr-17569	731	3	215	215	NUM
iiclr-17569	731	4	.	.	PUNCT
iiclr-17569	732	1	i	i	PRON
iiclr-17569	732	2	d.	d.	PROPN
iiclr-17569	732	3	specifically	specifically	ADV
iiclr-17569	732	4	,	,	PUNCT
iiclr-17569	732	5	pension	pension	NOUN
iiclr-17569	732	6	,	,	PUNCT
iiclr-17569	732	7	death	death	NOUN
iiclr-17569	732	8	or	or	CCONJ
iiclr-17569	732	9	disability	disability	NOUN
iiclr-17569	732	10	,	,	PUNCT
iiclr-17569	732	11	and	and	CCONJ
iiclr-17569	732	12	social	social	ADJ
iiclr-17569	732	13	security	security	NOUN
iiclr-17569	732	14	benefits	benefit	NOUN
iiclr-17569	732	15	must	must	AUX
iiclr-17569	732	16	be	be	AUX
iiclr-17569	732	17	frozen	freeze	VERB
iiclr-17569	732	18	and	and	CCONJ
iiclr-17569	732	19	all	all	DET
iiclr-17569	732	20	other	other	ADJ
iiclr-17569	732	21	benefits	benefit	NOUN
iiclr-17569	732	22	must	must	AUX
iiclr-17569	732	23	be	be	AUX
iiclr-17569	732	24	eliminated	eliminate	VERB
iiclr-17569	732	25	.	.	PUNCT
iiclr-17569	733	1	cch	cch	NOUN
iiclr-17569	733	2	,	,	PUNCT
iiclr-17569	733	3	supra	supra	PROPN
iiclr-17569	733	4	note	note	PROPN
iiclr-17569	733	5	40	40	NUM
iiclr-17569	733	6	,	,	PUNCT
iiclr-17569	733	7	at	at	ADP
iiclr-17569	733	8	138	138	NUM
iiclr-17569	733	9	.	.	PUNCT
iiclr-17569	733	10	216	216	NUM
iiclr-17569	733	11	.	.	PUNCT
iiclr-17569	734	1	thomson	thomson	PROPN
iiclr-17569	734	2	ria	ria	PROPN
iiclr-17569	734	3	,	,	PUNCT
iiclr-17569	734	4	supra	supra	PROPN
iiclr-17569	734	5	note	note	PROPN
iiclr-17569	734	6	108	108	NUM
iiclr-17569	734	7	,	,	PUNCT
iiclr-17569	734	8	at	at	ADP
iiclr-17569	734	9	117	117	NUM
iiclr-17569	734	10	.	.	PUNCT
iiclr-17569	734	11	217	217	NUM
iiclr-17569	734	12	.	.	PUNCT
iiclr-17569	735	1	cch	cch	NOUN
iiclr-17569	735	2	,	,	PUNCT
iiclr-17569	735	3	supra	supra	PROPN
iiclr-17569	735	4	note	note	PROPN
iiclr-17569	735	5	40	40	NUM
iiclr-17569	735	6	,	,	PUNCT
iiclr-17569	735	7	at	at	ADP
iiclr-17569	735	8	139	139	NUM
iiclr-17569	735	9	.	.	PUNCT
iiclr-17569	735	10	218	218	NUM
iiclr-17569	735	11	.	.	PUNCT
iiclr-17569	736	1	i	i	PRON
iiclr-17569	736	2	d.	d.	PROPN
iiclr-17569	736	3	219	219	NUM
iiclr-17569	736	4	.	.	PUNCT
iiclr-17569	737	1	i	i	PRON
iiclr-17569	737	2	d.	d.	PROPN
iiclr-17569	737	3	220	220	NUM
iiclr-17569	737	4	.	.	PUNCT
iiclr-17569	738	1	i	i	PRON
iiclr-17569	738	2	d.	d.	PROPN
iiclr-17569	738	3	note	note	VERB
iiclr-17569	738	4	,	,	PUNCT
iiclr-17569	738	5	however	however	ADV
iiclr-17569	738	6	,	,	PUNCT
iiclr-17569	738	7	any	any	DET
iiclr-17569	738	8	carryover	carryover	NOUN
iiclr-17569	738	9	balance	balance	NOUN
iiclr-17569	738	10	will	will	AUX
iiclr-17569	738	11	be	be	AUX
iiclr-17569	738	12	zero	zero	NUM
iiclr-17569	738	13	beginning	begin	VERB
iiclr-17569	738	14	the	the	DET
iiclr-17569	738	15	plan	plan	NOUN
iiclr-17569	738	16	year	year	NOUN
iiclr-17569	738	17	after	after	SCONJ
iiclr-17569	738	18	the	the	DET
iiclr-17569	738	19	alternative	alternative	ADJ
iiclr-17569	738	20	funding	funding	NOUN
iiclr-17569	738	21	schedule	schedule	NOUN
iiclr-17569	738	22	ends	end	VERB
iiclr-17569	738	23	.	.	PUNCT
iiclr-17569	739	1	i	i	PRON
iiclr-17569	739	2	d.	d.	PROPN
iiclr-17569	740	1	[	[	X
iiclr-17569	740	2	vol	vol	NOUN
iiclr-17569	740	3	.	.	PUNCT
iiclr-17569	741	1	18:1	18:1	NUM
iiclr-17569	741	2	a	a	DET
iiclr-17569	741	3	comparative	comparative	ADJ
iiclr-17569	741	4	analysis	analysis	NOUN
iiclr-17569	741	5	of	of	ADP
iiclr-17569	741	6	pension	pension	NOUN
iiclr-17569	741	7	reform	reform	NOUN
iiclr-17569	741	8	2	2	NUM
iiclr-17569	741	9	.	.	PUNCT
iiclr-17569	741	10	united	united	PROPN
iiclr-17569	741	11	kingdom	kingdom	PROPN
iiclr-17569	741	12	's	's	PART
iiclr-17569	741	13	sfo	sfo	PROPN
iiclr-17569	741	14	the	the	DET
iiclr-17569	741	15	pa	pa	PROPN
iiclr-17569	741	16	2004	2004	NUM
iiclr-17569	741	17	replaced	replace	VERB
iiclr-17569	741	18	the	the	DET
iiclr-17569	741	19	minimum	minimum	ADJ
iiclr-17569	741	20	funding	funding	NOUN
iiclr-17569	741	21	requirements	requirement	NOUN
iiclr-17569	741	22	that	that	PRON
iiclr-17569	741	23	were	be	AUX
iiclr-17569	741	24	set	set	VERB
iiclr-17569	741	25	out	out	ADP
iiclr-17569	741	26	in	in	ADP
iiclr-17569	741	27	the	the	DET
iiclr-17569	741	28	pensions	pension	NOUN
iiclr-17569	741	29	act	act	NOUN
iiclr-17569	741	30	of	of	ADP
iiclr-17569	741	31	1995	1995	NUM
iiclr-17569	741	32	with	with	ADP
iiclr-17569	741	33	a	a	DET
iiclr-17569	741	34	sfo	sfo	PROPN
iiclr-17569	741	35	.	.	PROPN
iiclr-17569	741	36	221	221	NUM
iiclr-17569	742	1	the	the	DET
iiclr-17569	742	2	new	new	ADJ
iiclr-17569	742	3	sfo	sfo	PROPN
iiclr-17569	742	4	apply	apply	VERB
iiclr-17569	742	5	to	to	ADP
iiclr-17569	742	6	all	all	DET
iiclr-17569	742	7	plans	plan	NOUN
iiclr-17569	742	8	that	that	PRON
iiclr-17569	742	9	were	be	AUX
iiclr-17569	742	10	subject	subject	ADJ
iiclr-17569	742	11	to	to	ADP
iiclr-17569	742	12	the	the	DET
iiclr-17569	742	13	minimum	minimum	ADJ
iiclr-17569	742	14	funding	funding	NOUN
iiclr-17569	742	15	requirements	requirement	NOUN
iiclr-17569	742	16	,	,	PUNCT
iiclr-17569	742	17	including	include	VERB
iiclr-17569	742	18	"	"	PUNCT
iiclr-17569	742	19	most	most	ADV
iiclr-17569	742	20	private	private	ADJ
iiclr-17569	742	21	sector	sector	NOUN
iiclr-17569	742	22	defined	define	VERB
iiclr-17569	742	23	benefit	benefit	NOUN
iiclr-17569	742	24	occupational	occupational	ADJ
iiclr-17569	742	25	pension	pension	NOUN
iiclr-17569	742	26	schemes	scheme	NOUN
iiclr-17569	742	27	.	.	PUNCT
iiclr-17569	743	1	222	222	NUM
iiclr-17569	743	2	instead	instead	ADV
iiclr-17569	743	3	of	of	ADP
iiclr-17569	743	4	requiring	require	VERB
iiclr-17569	743	5	all	all	DET
iiclr-17569	743	6	pensions	pension	NOUN
iiclr-17569	743	7	to	to	PART
iiclr-17569	743	8	meet	meet	VERB
iiclr-17569	743	9	a	a	DET
iiclr-17569	743	10	universal	universal	ADJ
iiclr-17569	743	11	funding	funding	NOUN
iiclr-17569	743	12	requirement	requirement	NOUN
iiclr-17569	743	13	,	,	PUNCT
iiclr-17569	743	14	the	the	DET
iiclr-17569	743	15	sfo	sfo	PROPN
iiclr-17569	743	16	is	be	AUX
iiclr-17569	743	17	more	more	ADV
iiclr-17569	743	18	individualized	individualized	ADJ
iiclr-17569	743	19	and	and	CCONJ
iiclr-17569	743	20	takes	take	VERB
iiclr-17569	743	21	into	into	ADP
iiclr-17569	743	22	account	account	NOUN
iiclr-17569	743	23	the	the	DET
iiclr-17569	743	24	circumstances	circumstance	NOUN
iiclr-17569	743	25	particular	particular	ADJ
iiclr-17569	743	26	to	to	ADP
iiclr-17569	743	27	each	each	DET
iiclr-17569	743	28	pension.223	pension.223	NOUN
iiclr-17569	743	29	the	the	DET
iiclr-17569	743	30	plan	plan	NOUN
iiclr-17569	743	31	's	's	PART
iiclr-17569	743	32	trustees	trustee	NOUN
iiclr-17569	743	33	,	,	PUNCT
iiclr-17569	743	34	managers	manager	NOUN
iiclr-17569	743	35	and	and	CCONJ
iiclr-17569	743	36	sponsoring	sponsor	VERB
iiclr-17569	743	37	employer	employer	NOUN
iiclr-17569	743	38	must	must	AUX
iiclr-17569	743	39	all	all	ADV
iiclr-17569	743	40	work	work	VERB
iiclr-17569	743	41	together	together	ADV
iiclr-17569	743	42	to	to	PART
iiclr-17569	743	43	formulate	formulate	VERB
iiclr-17569	743	44	an	an	DET
iiclr-17569	743	45	actuarially	actuarially	ADV
iiclr-17569	743	46	advised	advise	VERB
iiclr-17569	743	47	"	"	PUNCT
iiclr-17569	743	48	strategy	strategy	NOUN
iiclr-17569	743	49	for	for	ADP
iiclr-17569	743	50	funding	fund	VERB
iiclr-17569	743	51	the	the	DET
iiclr-17569	743	52	pension	pension	NOUN
iiclr-17569	743	53	commitments	commitment	NOUN
iiclr-17569	743	54	and	and	CCONJ
iiclr-17569	743	55	for	for	ADP
iiclr-17569	743	56	correcting	correct	VERB
iiclr-17569	743	57	any	any	DET
iiclr-17569	743	58	funding	funding	NOUN
iiclr-17569	743	59	deficits	deficit	NOUN
iiclr-17569	743	60	,	,	PUNCT
iiclr-17569	743	61	and	and	CCONJ
iiclr-17569	743	62	to	to	PART
iiclr-17569	743	63	set	set	VERB
iiclr-17569	743	64	this	this	PRON
iiclr-17569	743	65	out	out	ADP
iiclr-17569	743	66	in	in	ADP
iiclr-17569	743	67	a	a	DET
iiclr-17569	743	68	statement	statement	NOUN
iiclr-17569	743	69	of	of	ADP
iiclr-17569	743	70	funding	funding	NOUN
iiclr-17569	743	71	principles	principle	NOUN
iiclr-17569	743	72	.	.	PUNCT
iiclr-17569	744	1	224	224	NUM
iiclr-17569	744	2	the	the	DET
iiclr-17569	744	3	sfo	sfo	PROPN
iiclr-17569	744	4	must	must	AUX
iiclr-17569	744	5	,	,	PUNCT
iiclr-17569	744	6	however	however	ADV
iiclr-17569	744	7	,	,	PUNCT
iiclr-17569	744	8	be	be	AUX
iiclr-17569	744	9	formulated	formulate	VERB
iiclr-17569	744	10	to	to	PART
iiclr-17569	744	11	cover	cover	VERB
iiclr-17569	744	12	the	the	DET
iiclr-17569	744	13	plan	plan	NOUN
iiclr-17569	744	14	's	's	PART
iiclr-17569	744	15	actuarially	actuarially	ADV
iiclr-17569	744	16	calculated	calculate	VERB
iiclr-17569	744	17	liabilities.225	liabilities.225	NOUN
iiclr-17569	744	18	the	the	DET
iiclr-17569	744	19	plan	plan	NOUN
iiclr-17569	744	20	's	's	PART
iiclr-17569	744	21	trustees	trustee	NOUN
iiclr-17569	744	22	or	or	CCONJ
iiclr-17569	744	23	managers	manager	NOUN
iiclr-17569	744	24	are	be	AUX
iiclr-17569	744	25	permitted	permit	VERB
iiclr-17569	744	26	to	to	PART
iiclr-17569	744	27	choose	choose	VERB
iiclr-17569	744	28	which	which	DET
iiclr-17569	744	29	methods	method	NOUN
iiclr-17569	744	30	and	and	CCONJ
iiclr-17569	744	31	assumptions	assumption	NOUN
iiclr-17569	744	32	are	be	AUX
iiclr-17569	744	33	suitable	suitable	ADJ
iiclr-17569	744	34	to	to	AUX
iiclr-17569	744	35	use	use	VERB
iiclr-17569	744	36	when	when	SCONJ
iiclr-17569	744	37	calculating	calculate	VERB
iiclr-17569	744	38	the	the	DET
iiclr-17569	744	39	plan	plan	NOUN
iiclr-17569	744	40	's	's	PART
iiclr-17569	744	41	liabilities	liability	NOUN
iiclr-17569	744	42	.	.	PUNCT
iiclr-17569	745	1	2	2	X
iiclr-17569	745	2	"	"	PUNCT
iiclr-17569	745	3	the	the	DET
iiclr-17569	745	4	pa	pa	PROPN
iiclr-17569	745	5	2004	2004	NUM
iiclr-17569	745	6	requires	require	VERB
iiclr-17569	745	7	the	the	DET
iiclr-17569	745	8	pensions	pension	NOUN
iiclr-17569	745	9	regulator	regulator	NOUN
iiclr-17569	745	10	to	to	PART
iiclr-17569	745	11	issue	issue	VERB
iiclr-17569	745	12	a	a	DET
iiclr-17569	745	13	code	code	NOUN
iiclr-17569	745	14	of	of	ADP
iiclr-17569	745	15	practice	practice	NOUN
iiclr-17569	745	16	that	that	PRON
iiclr-17569	745	17	will	will	AUX
iiclr-17569	745	18	provide	provide	VERB
iiclr-17569	745	19	guidance	guidance	NOUN
iiclr-17569	745	20	to	to	ADP
iiclr-17569	745	21	the	the	DET
iiclr-17569	745	22	plan	plan	NOUN
iiclr-17569	745	23	's	's	PART
iiclr-17569	745	24	trustees	trustee	NOUN
iiclr-17569	745	25	regarding	regard	VERB
iiclr-17569	745	26	their	their	PRON
iiclr-17569	745	27	duties	duty	NOUN
iiclr-17569	745	28	in	in	ADP
iiclr-17569	745	29	determining	determine	VERB
iiclr-17569	745	30	scheme	scheme	NOUN
iiclr-17569	745	31	funding	funding	NOUN
iiclr-17569	745	32	.	.	PUNCT
iiclr-17569	746	1	27	27	NUM
iiclr-17569	746	2	however	however	ADV
iiclr-17569	746	3	,	,	PUNCT
iiclr-17569	746	4	plans	plan	NOUN
iiclr-17569	746	5	can	can	AUX
iiclr-17569	746	6	not	not	PART
iiclr-17569	746	7	use	use	VERB
iiclr-17569	746	8	any	any	DET
iiclr-17569	746	9	provision	provision	NOUN
iiclr-17569	746	10	that	that	PRON
iiclr-17569	746	11	allows	allow	VERB
iiclr-17569	746	12	the	the	DET
iiclr-17569	746	13	plan	plan	NOUN
iiclr-17569	746	14	's	's	PART
iiclr-17569	746	15	liabilities	liability	NOUN
iiclr-17569	746	16	to	to	PART
iiclr-17569	746	17	be	be	AUX
iiclr-17569	746	18	limited	limit	VERB
iiclr-17569	746	19	by	by	ADP
iiclr-17569	746	20	the	the	DET
iiclr-17569	746	21	plan	plan	NOUN
iiclr-17569	746	22	's	's	PART
iiclr-17569	746	23	assets.2	assets.2	PROPN
iiclr-17569	746	24	8	8	NUM
iiclr-17569	746	25	once	once	SCONJ
iiclr-17569	746	26	the	the	DET
iiclr-17569	746	27	plan	plan	NOUN
iiclr-17569	746	28	has	have	AUX
iiclr-17569	746	29	formulated	formulate	VERB
iiclr-17569	746	30	its	its	PRON
iiclr-17569	746	31	sfo	sfo	NOUN
iiclr-17569	746	32	,	,	PUNCT
iiclr-17569	746	33	the	the	DET
iiclr-17569	746	34	plan	plan	NOUN
iiclr-17569	746	35	must	must	AUX
iiclr-17569	746	36	issue	issue	VERB
iiclr-17569	746	37	a	a	DET
iiclr-17569	746	38	written	write	VERB
iiclr-17569	746	39	statement	statement	NOUN
iiclr-17569	746	40	of	of	ADP
iiclr-17569	746	41	funding	funding	NOUN
iiclr-17569	746	42	principles	principle	NOUN
iiclr-17569	746	43	which	which	PRON
iiclr-17569	746	44	contains	contain	VERB
iiclr-17569	746	45	"	"	PUNCT
iiclr-17569	746	46	the	the	DET
iiclr-17569	746	47	trustees	trustee	NOUN
iiclr-17569	746	48	'	'	PART
iiclr-17569	746	49	policy	policy	NOUN
iiclr-17569	746	50	for	for	ADP
iiclr-17569	746	51	ensuring	ensure	VERB
iiclr-17569	746	52	that	that	SCONJ
iiclr-17569	746	53	the	the	DET
iiclr-17569	746	54	statutory	statutory	ADJ
iiclr-17569	746	55	funding	funding	NOUN
iiclr-17569	746	56	objective	objective	NOUN
iiclr-17569	746	57	is	be	AUX
iiclr-17569	746	58	met	meet	VERB
iiclr-17569	746	59	.	.	PUNCT
iiclr-17569	747	1	,	,	PUNCT
iiclr-17569	747	2	22	22	NUM
iiclr-17569	747	3	9	9	NUM
iiclr-17569	747	4	the	the	DET
iiclr-17569	747	5	pensions	pension	NOUN
iiclr-17569	747	6	regulator	regulator	NOUN
iiclr-17569	747	7	may	may	AUX
iiclr-17569	747	8	impose	impose	VERB
iiclr-17569	747	9	a	a	DET
iiclr-17569	747	10	civil	civil	ADJ
iiclr-17569	747	11	penalty	penalty	NOUN
iiclr-17569	747	12	on	on	ADP
iiclr-17569	747	13	the	the	DET
iiclr-17569	747	14	plan	plan	NOUN
iiclr-17569	747	15	's	's	PART
iiclr-17569	747	16	trustees	trustee	NOUN
iiclr-17569	747	17	or	or	CCONJ
iiclr-17569	747	18	managers	manager	NOUN
iiclr-17569	747	19	if	if	SCONJ
iiclr-17569	747	20	they	they	PRON
iiclr-17569	747	21	do	do	AUX
iiclr-17569	747	22	not	not	PART
iiclr-17569	747	23	use	use	VERB
iiclr-17569	747	24	reasonable	reasonable	ADJ
iiclr-17569	747	25	measures	measure	NOUN
iiclr-17569	747	26	to	to	PART
iiclr-17569	747	27	meet	meet	VERB
iiclr-17569	747	28	the	the	DET
iiclr-17569	747	29	requirements	requirement	NOUN
iiclr-17569	747	30	established	establish	VERB
iiclr-17569	747	31	in	in	ADP
iiclr-17569	747	32	the	the	DET
iiclr-17569	747	33	statement	statement	NOUN
iiclr-17569	747	34	of	of	ADP
iiclr-17569	747	35	funding	fund	VERB
iiclr-17569	747	36	230principles	230principles	PROPN
iiclr-17569	747	37	.	.	PUNCT
iiclr-17569	748	1	221	221	NUM
iiclr-17569	748	2	.	.	PUNCT
iiclr-17569	749	1	work	work	NOUN
iiclr-17569	749	2	and	and	CCONJ
iiclr-17569	749	3	pensions	pension	NOUN
iiclr-17569	749	4	,	,	PUNCT
iiclr-17569	749	5	supra	supra	PROPN
iiclr-17569	749	6	note	note	NOUN
iiclr-17569	749	7	16	16	NUM
iiclr-17569	749	8	,	,	PUNCT
iiclr-17569	749	9	§	§	PROPN
iiclr-17569	749	10	220	220	NUM
iiclr-17569	749	11	792	792	NUM
iiclr-17569	749	12	.	.	PUNCT
iiclr-17569	750	1	the	the	DET
iiclr-17569	750	2	new	new	ADJ
iiclr-17569	750	3	provisions	provision	NOUN
iiclr-17569	750	4	are	be	AUX
iiclr-17569	750	5	also	also	ADV
iiclr-17569	750	6	subject	subject	ADJ
iiclr-17569	750	7	to	to	ADP
iiclr-17569	750	8	"	"	PUNCT
iiclr-17569	750	9	the	the	DET
iiclr-17569	750	10	requirements	requirement	NOUN
iiclr-17569	750	11	of	of	ADP
iiclr-17569	750	12	the	the	DET
iiclr-17569	750	13	european	european	ADJ
iiclr-17569	750	14	directive	directive	NOUN
iiclr-17569	750	15	2003/41	2003/41	NUM
iiclr-17569	750	16	/	/	SYM
iiclr-17569	750	17	ec	ec	PROPN
iiclr-17569	750	18	on	on	ADP
iiclr-17569	750	19	the	the	DET
iiclr-17569	750	20	activities	activity	NOUN
iiclr-17569	750	21	and	and	CCONJ
iiclr-17569	750	22	supervision	supervision	NOUN
iiclr-17569	750	23	of	of	ADP
iiclr-17569	750	24	institutions	institution	NOUN
iiclr-17569	750	25	for	for	ADP
iiclr-17569	750	26	occupation	occupation	NOUN
iiclr-17569	750	27	retirement	retirement	NOUN
iiclr-17569	750	28	provision	provision	NOUN
iiclr-17569	750	29	(	(	PUNCT
iiclr-17569	750	30	the	the	DET
iiclr-17569	750	31	iorp	iorp	PROPN
iiclr-17569	750	32	directive	directive	NOUN
iiclr-17569	750	33	)	)	PUNCT
iiclr-17569	750	34	.	.	PUNCT
iiclr-17569	751	1	i	i	PRON
iiclr-17569	751	2	d.	d.	PROPN
iiclr-17569	751	3	§	§	PROPN
iiclr-17569	751	4	221	221	NUM
iiclr-17569	751	5	794	794	NUM
iiclr-17569	751	6	;	;	PUNCT
iiclr-17569	751	7	see	see	VERB
iiclr-17569	751	8	generally	generally	ADV
iiclr-17569	751	9	official	official	ADJ
iiclr-17569	751	10	j.	j.	PROPN
iiclr-17569	751	11	of	of	ADP
iiclr-17569	751	12	the	the	DET
iiclr-17569	751	13	european	european	PROPN
iiclr-17569	751	14	union	union	PROPN
iiclr-17569	751	15	,	,	PUNCT
iiclr-17569	751	16	european	european	ADJ
iiclr-17569	751	17	directive	directive	NOUN
iiclr-17569	751	18	2003/41	2003/41	NUM
iiclr-17569	751	19	/	/	SYM
iiclr-17569	751	20	ec	ec	PROPN
iiclr-17569	751	21	of	of	ADP
iiclr-17569	751	22	the	the	DET
iiclr-17569	751	23	european	european	ADJ
iiclr-17569	751	24	parliament	parliament	NOUN
iiclr-17569	751	25	and	and	CCONJ
iiclr-17569	751	26	of	of	ADP
iiclr-17569	751	27	the	the	DET
iiclr-17569	751	28	council	council	PROPN
iiclr-17569	751	29	of	of	ADP
iiclr-17569	751	30	june	june	PROPN
iiclr-17569	751	31	3	3	NUM
iiclr-17569	751	32	,	,	PUNCT
iiclr-17569	751	33	2003	2003	NUM
iiclr-17569	751	34	on	on	ADP
iiclr-17569	751	35	the	the	DET
iiclr-17569	751	36	activities	activity	NOUN
iiclr-17569	751	37	and	and	CCONJ
iiclr-17569	751	38	supervision	supervision	NOUN
iiclr-17569	751	39	of	of	ADP
iiclr-17569	751	40	institutions	institution	NOUN
iiclr-17569	751	41	for	for	ADP
iiclr-17569	751	42	occupational	occupational	ADJ
iiclr-17569	751	43	retirement	retirement	NOUN
iiclr-17569	751	44	provision	provision	NOUN
iiclr-17569	751	45	,	,	PUNCT
iiclr-17569	751	46	2003	2003	NUM
iiclr-17569	751	47	o.j	o.j	PROPN
iiclr-17569	751	48	.	.	PROPN
iiclr-17569	751	49	,	,	PUNCT
iiclr-17569	751	50	10	10	NUM
iiclr-17569	751	51	(	(	PUNCT
iiclr-17569	751	52	l235	l235	PROPN
iiclr-17569	751	53	)	)	PUNCT
iiclr-17569	751	54	,	,	PUNCT
iiclr-17569	751	55	available	available	ADJ
iiclr-17569	751	56	at	at	ADP
iiclr-17569	751	57	http://eur-lex.europa.eu/lexuriserv/site/en/oj/2003/l235/l_23520030923en00	http://eur-lex.europa.eu/lexuriserv/site/en/oj/2003/l235/l_23520030923en00	PROPN
iiclr-17569	751	58	100021	100021	NUM
iiclr-17569	751	59	.pdf	.pdf	NOUN
iiclr-17569	751	60	.	.	PUNCT
iiclr-17569	751	61	,	,	PUNCT
iiclr-17569	751	62	as	as	SCONJ
iiclr-17569	751	63	this	this	DET
iiclr-17569	751	64	directive	directive	NOUN
iiclr-17569	751	65	is	be	AUX
iiclr-17569	751	66	outside	outside	ADP
iiclr-17569	751	67	the	the	DET
iiclr-17569	751	68	scope	scope	NOUN
iiclr-17569	751	69	of	of	ADP
iiclr-17569	751	70	this	this	DET
iiclr-17569	751	71	note	note	NOUN
iiclr-17569	751	72	.	.	PUNCT
iiclr-17569	752	1	222	222	NUM
iiclr-17569	752	2	.	.	PUNCT
iiclr-17569	753	1	work	work	NOUN
iiclr-17569	753	2	and	and	CCONJ
iiclr-17569	753	3	pensions	pension	NOUN
iiclr-17569	753	4	,	,	PUNCT
iiclr-17569	753	5	supra	supra	PROPN
iiclr-17569	753	6	note	note	NOUN
iiclr-17569	753	7	16	16	NUM
iiclr-17569	753	8	,	,	PUNCT
iiclr-17569	753	9	§	§	PROPN
iiclr-17569	753	10	220	220	NUM
iiclr-17569	753	11	792	792	NUM
iiclr-17569	753	12	.	.	PUNCT
iiclr-17569	753	13	223	223	NUM
iiclr-17569	753	14	.	.	PUNCT
iiclr-17569	754	1	i	i	PRON
iiclr-17569	754	2	d.	d.	PROPN
iiclr-17569	754	3	§	§	PROPN
iiclr-17569	754	4	220	220	NUM
iiclr-17569	754	5	.	.	PUNCT
iiclr-17569	754	6	224	224	NUM
iiclr-17569	754	7	.	.	PUNCT
iiclr-17569	755	1	i	i	PRON
iiclr-17569	755	2	d.	d.	PROPN
iiclr-17569	755	3	225	225	NUM
iiclr-17569	755	4	.	.	PUNCT
iiclr-17569	756	1	i	i	PRON
iiclr-17569	756	2	d.	d.	PROPN
iiclr-17569	756	3	§	§	PROPN
iiclr-17569	756	4	222	222	NUM
iiclr-17569	756	5	7	7	NUM
iiclr-17569	756	6	795	795	NUM
iiclr-17569	756	7	.	.	PUNCT
iiclr-17569	757	1	current	current	ADJ
iiclr-17569	757	2	liabilities	liability	NOUN
iiclr-17569	757	3	are	be	AUX
iiclr-17569	757	4	also	also	ADV
iiclr-17569	757	5	referred	refer	VERB
iiclr-17569	757	6	to	to	ADP
iiclr-17569	757	7	as	as	ADP
iiclr-17569	757	8	the	the	DET
iiclr-17569	757	9	"	"	PUNCT
iiclr-17569	757	10	technical	technical	ADJ
iiclr-17569	757	11	provisions	provision	NOUN
iiclr-17569	757	12	"	"	PUNCT
iiclr-17569	757	13	of	of	ADP
iiclr-17569	757	14	the	the	DET
iiclr-17569	757	15	plan	plan	NOUN
iiclr-17569	757	16	.	.	PUNCT
iiclr-17569	758	1	i	i	PRON
iiclr-17569	758	2	d.	d.	PROPN
iiclr-17569	758	3	§	§	PROPN
iiclr-17569	758	4	220	220	NUM
iiclr-17569	758	5	796	796	NUM
iiclr-17569	758	6	.	.	PUNCT
iiclr-17569	759	1	226	226	NUM
iiclr-17569	759	2	.	.	PUNCT
iiclr-17569	760	1	i	i	PRON
iiclr-17569	760	2	d.	d.	PROPN
iiclr-17569	760	3	§	§	PROPN
iiclr-17569	760	4	222	222	NUM
iiclr-17569	760	5	797	797	NUM
iiclr-17569	760	6	.	.	PUNCT
iiclr-17569	761	1	227	227	NUM
iiclr-17569	761	2	.	.	PUNCT
iiclr-17569	762	1	i	i	PRON
iiclr-17569	762	2	d.	d.	PROPN
iiclr-17569	762	3	228	228	NUM
iiclr-17569	762	4	.	.	PUNCT
iiclr-17569	763	1	i	i	PRON
iiclr-17569	763	2	d.	d.	PROPN
iiclr-17569	763	3	§	§	PROPN
iiclr-17569	763	4	222	222	NUM
iiclr-17569	763	5	798	798	NUM
iiclr-17569	763	6	.	.	PUNCT
iiclr-17569	764	1	229	229	NUM
iiclr-17569	764	2	.	.	PUNCT
iiclr-17569	765	1	i	i	PRON
iiclr-17569	765	2	d.	d.	PROPN
iiclr-17569	765	3	§	§	PROPN
iiclr-17569	765	4	223	223	NUM
iiclr-17569	765	5	799	799	NUM
iiclr-17569	765	6	.	.	PUNCT
iiclr-17569	766	1	the	the	DET
iiclr-17569	766	2	statement	statement	NOUN
iiclr-17569	766	3	of	of	ADP
iiclr-17569	766	4	funding	funding	NOUN
iiclr-17569	766	5	principals	principal	NOUN
iiclr-17569	766	6	must	must	AUX
iiclr-17569	766	7	be	be	AUX
iiclr-17569	766	8	periodically	periodically	ADV
iiclr-17569	766	9	reviewed	review	VERB
iiclr-17569	766	10	and	and	CCONJ
iiclr-17569	766	11	revised	revise	VERB
iiclr-17569	766	12	as	as	ADP
iiclr-17569	766	13	necessary	necessary	ADJ
iiclr-17569	766	14	or	or	CCONJ
iiclr-17569	766	15	at	at	ADP
iiclr-17569	766	16	least	least	ADJ
iiclr-17569	766	17	every	every	DET
iiclr-17569	766	18	three	three	NUM
iiclr-17569	766	19	years	year	NOUN
iiclr-17569	766	20	.	.	PUNCT
iiclr-17569	767	1	i	i	PRON
iiclr-17569	767	2	d.	d.	PROPN
iiclr-17569	767	3	§	§	PROPN
iiclr-17569	767	4	223	223	NUM
iiclr-17569	767	5	t	t	PROPN
iiclr-17569	767	6	801	801	NUM
iiclr-17569	767	7	.	.	PUNCT
iiclr-17569	768	1	the	the	DET
iiclr-17569	768	2	statement	statement	NOUN
iiclr-17569	768	3	must	must	AUX
iiclr-17569	768	4	set	set	VERB
iiclr-17569	768	5	out	out	ADP
iiclr-17569	768	6	any	any	DET
iiclr-17569	768	7	decisions	decision	NOUN
iiclr-17569	768	8	made	make	VERB
iiclr-17569	768	9	regarding	regard	VERB
iiclr-17569	768	10	"	"	PUNCT
iiclr-17569	768	11	the	the	DET
iiclr-17569	768	12	methods	method	NOUN
iiclr-17569	768	13	and	and	CCONJ
iiclr-17569	768	14	assumptions	assumption	NOUN
iiclr-17569	768	15	to	to	PART
iiclr-17569	768	16	be	be	AUX
iiclr-17569	768	17	used	use	VERB
iiclr-17569	768	18	in	in	ADP
iiclr-17569	768	19	calculating	calculate	VERB
iiclr-17569	768	20	the	the	DET
iiclr-17569	768	21	scheme	scheme	NOUN
iiclr-17569	768	22	's	's	PART
iiclr-17569	768	23	technical	technical	ADJ
iiclr-17569	768	24	provisions	provision	NOUN
iiclr-17569	768	25	;	;	PUNCT
iiclr-17569	768	26	and	and	CCONJ
iiclr-17569	768	27	the	the	DET
iiclr-17569	768	28	period	period	NOUN
iiclr-17569	768	29	over	over	ADP
iiclr-17569	768	30	which	which	PRON
iiclr-17569	768	31	a	a	DET
iiclr-17569	768	32	failure	failure	NOUN
iiclr-17569	768	33	to	to	PART
iiclr-17569	768	34	meet	meet	VERB
iiclr-17569	768	35	the	the	DET
iiclr-17569	768	36	statutory	statutory	ADJ
iiclr-17569	768	37	funding	funding	NOUN
iiclr-17569	768	38	objective	objective	NOUN
iiclr-17569	768	39	would	would	AUX
iiclr-17569	768	40	be	be	AUX
iiclr-17569	768	41	rectified	rectify	VERB
iiclr-17569	768	42	and	and	CCONJ
iiclr-17569	768	43	the	the	DET
iiclr-17569	768	44	manner	manner	NOUN
iiclr-17569	768	45	in	in	ADP
iiclr-17569	768	46	which	which	PRON
iiclr-17569	768	47	it	it	PRON
iiclr-17569	768	48	will	will	AUX
iiclr-17569	768	49	be	be	AUX
iiclr-17569	768	50	rectified	rectify	VERB
iiclr-17569	768	51	.	.	PUNCT
iiclr-17569	768	52	"	"	PUNCT
iiclr-17569	769	1	i	i	PRON
iiclr-17569	769	2	d.	d.	PROPN
iiclr-17569	769	3	§	§	PROPN
iiclr-17569	769	4	223	223	NUM
iiclr-17569	769	5	800	800	NUM
iiclr-17569	769	6	.	.	PUNCT
iiclr-17569	770	1	230	230	NUM
iiclr-17569	770	2	.	.	PUNCT
iiclr-17569	771	1	i	i	PRON
iiclr-17569	771	2	d.	d.	PROPN
iiclr-17569	771	3	§	§	PROPN
iiclr-17569	771	4	223	223	NUM
iiclr-17569	771	5	801	801	NUM
iiclr-17569	771	6	.	.	PUNCT
iiclr-17569	771	7	2008	2008	NUM
iiclr-17569	771	8	]	]	PUNCT
iiclr-17569	772	1	ind	ind	NOUN
iiclr-17569	772	2	.	.	PUNCT
iiclr-17569	773	1	int'l	int'l	PROPN
iiclr-17569	773	2	&	&	CCONJ
iiclr-17569	773	3	comp	comp	PROPN
iiclr-17569	773	4	.	.	PUNCT
iiclr-17569	774	1	l.	l.	PROPN
iiclr-17569	774	2	rev	rev	PROPN
iiclr-17569	774	3	.	.	PUNCT
iiclr-17569	775	1	in	in	ADP
iiclr-17569	775	2	order	order	NOUN
iiclr-17569	775	3	to	to	PART
iiclr-17569	775	4	comply	comply	VERB
iiclr-17569	775	5	with	with	ADP
iiclr-17569	775	6	the	the	DET
iiclr-17569	775	7	requirements	requirement	NOUN
iiclr-17569	775	8	of	of	ADP
iiclr-17569	775	9	the	the	DET
iiclr-17569	775	10	pa	pa	PROPN
iiclr-17569	775	11	2004	2004	NUM
iiclr-17569	775	12	,	,	PUNCT
iiclr-17569	775	13	an	an	DET
iiclr-17569	775	14	actuarial	actuarial	ADJ
iiclr-17569	775	15	valuation	valuation	NOUN
iiclr-17569	775	16	must	must	AUX
iiclr-17569	775	17	be	be	AUX
iiclr-17569	775	18	prepared	prepare	VERB
iiclr-17569	775	19	yearly;231	yearly;231	PROPN
iiclr-17569	775	20	however	however	ADV
iiclr-17569	775	21	,	,	PUNCT
iiclr-17569	775	22	the	the	DET
iiclr-17569	775	23	trustees	trustee	NOUN
iiclr-17569	775	24	of	of	ADP
iiclr-17569	775	25	the	the	DET
iiclr-17569	775	26	plan	plan	NOUN
iiclr-17569	775	27	are	be	AUX
iiclr-17569	775	28	allowed	allow	VERB
iiclr-17569	775	29	to	to	PART
iiclr-17569	775	30	order	order	VERB
iiclr-17569	775	31	actuarial	actuarial	ADJ
iiclr-17569	775	32	valuations	valuation	NOUN
iiclr-17569	775	33	every	every	DET
iiclr-17569	775	34	three	three	NUM
iiclr-17569	775	35	years	year	NOUN
iiclr-17569	775	36	if	if	SCONJ
iiclr-17569	775	37	an	an	DET
iiclr-17569	775	38	actuarial	actuarial	ADJ
iiclr-17569	775	39	report	report	NOUN
iiclr-17569	775	40	is	be	AUX
iiclr-17569	775	41	232obtained	232obtained	PROPN
iiclr-17569	775	42	in	in	ADP
iiclr-17569	775	43	the	the	DET
iiclr-17569	775	44	intervening	intervene	VERB
iiclr-17569	775	45	years	year	NOUN
iiclr-17569	775	46	.	.	PUNCT
iiclr-17569	776	1	the	the	DET
iiclr-17569	776	2	actuary	actuary	NOUN
iiclr-17569	776	3	must	must	AUX
iiclr-17569	776	4	certify	certify	VERB
iiclr-17569	776	5	the	the	DET
iiclr-17569	776	6	calculations	calculation	NOUN
iiclr-17569	776	7	of	of	ADP
iiclr-17569	776	8	the	the	DET
iiclr-17569	776	9	plan	plan	NOUN
iiclr-17569	776	10	's	's	PART
iiclr-17569	776	11	current	current	ADJ
iiclr-17569	776	12	liabilities	liability	NOUN
iiclr-17569	776	13	and	and	CCONJ
iiclr-17569	776	14	that	that	SCONJ
iiclr-17569	776	15	they	they	PRON
iiclr-17569	776	16	are	be	AUX
iiclr-17569	776	17	within	within	ADP
iiclr-17569	776	18	the	the	DET
iiclr-17569	776	19	guidelines	guideline	NOUN
iiclr-17569	776	20	of	of	ADP
iiclr-17569	776	21	the	the	DET
iiclr-17569	776	22	plan	plan	NOUN
iiclr-17569	776	23	's	's	PART
iiclr-17569	776	24	sfo	sfo	PROPN
iiclr-17569	776	25	when	when	SCONJ
iiclr-17569	776	26	completing	complete	VERB
iiclr-17569	776	27	actuarial	actuarial	ADJ
iiclr-17569	776	28	valuations	valuation	NOUN
iiclr-17569	776	29	.	.	PUNCT
iiclr-17569	777	1	233	233	NUM
iiclr-17569	777	2	finally	finally	ADV
iiclr-17569	777	3	,	,	PUNCT
iiclr-17569	777	4	the	the	DET
iiclr-17569	777	5	trustees	trustee	NOUN
iiclr-17569	777	6	are	be	AUX
iiclr-17569	777	7	required	require	VERB
iiclr-17569	777	8	to	to	PART
iiclr-17569	777	9	make	make	VERB
iiclr-17569	777	10	available	available	ADJ
iiclr-17569	777	11	to	to	ADP
iiclr-17569	777	12	the	the	DET
iiclr-17569	777	13	employer	employer	NOUN
iiclr-17569	777	14	within	within	ADP
iiclr-17569	777	15	seven	seven	NUM
iiclr-17569	777	16	days	day	NOUN
iiclr-17569	777	17	any	any	DET
iiclr-17569	777	18	actuarial	actuarial	ADJ
iiclr-17569	777	19	234valuation	234valuation	PROPN
iiclr-17569	777	20	or	or	CCONJ
iiclr-17569	777	21	report	report	NOUN
iiclr-17569	777	22	.	.	PUNCT
iiclr-17569	778	1	in	in	ADP
iiclr-17569	778	2	the	the	DET
iiclr-17569	778	3	event	event	NOUN
iiclr-17569	778	4	that	that	SCONJ
iiclr-17569	778	5	the	the	DET
iiclr-17569	778	6	trustees	trustee	NOUN
iiclr-17569	778	7	or	or	CCONJ
iiclr-17569	778	8	managers	manager	NOUN
iiclr-17569	778	9	determine	determine	VERB
iiclr-17569	778	10	by	by	ADP
iiclr-17569	778	11	using	use	VERB
iiclr-17569	778	12	the	the	DET
iiclr-17569	778	13	plan	plan	NOUN
iiclr-17569	778	14	's	's	PART
iiclr-17569	778	15	actuarial	actuarial	ADJ
iiclr-17569	778	16	valuation	valuation	NOUN
iiclr-17569	778	17	that	that	SCONJ
iiclr-17569	778	18	the	the	DET
iiclr-17569	778	19	scheme	scheme	NOUN
iiclr-17569	778	20	is	be	AUX
iiclr-17569	778	21	not	not	PART
iiclr-17569	778	22	going	go	VERB
iiclr-17569	778	23	to	to	PART
iiclr-17569	778	24	meet	meet	VERB
iiclr-17569	778	25	its	its	PRON
iiclr-17569	778	26	sfo	sfo	NOUN
iiclr-17569	778	27	,	,	PUNCT
iiclr-17569	778	28	they	they	PRON
iiclr-17569	778	29	are	be	AUX
iiclr-17569	778	30	either	either	ADV
iiclr-17569	778	31	required	require	VERB
iiclr-17569	778	32	to	to	PART
iiclr-17569	778	33	create	create	VERB
iiclr-17569	778	34	a	a	DET
iiclr-17569	778	35	recovery	recovery	NOUN
iiclr-17569	778	36	plan	plan	NOUN
iiclr-17569	778	37	,	,	PUNCT
iiclr-17569	778	38	or	or	CCONJ
iiclr-17569	778	39	if	if	SCONJ
iiclr-17569	778	40	one	one	NUM
iiclr-17569	778	41	is	be	AUX
iiclr-17569	778	42	in	in	ADP
iiclr-17569	778	43	place	place	NOUN
iiclr-17569	778	44	,	,	PUNCT
iiclr-17569	778	45	to	to	PART
iiclr-17569	778	46	reevaluate	reevaluate	VERB
iiclr-17569	778	47	its	its	PRON
iiclr-17569	778	48	terms.235	terms.235	NOUN
iiclr-17569	778	49	a	a	DET
iiclr-17569	778	50	recovery	recovery	NOUN
iiclr-17569	778	51	plan	plan	NOUN
iiclr-17569	778	52	must	must	AUX
iiclr-17569	778	53	specify	specify	VERB
iiclr-17569	778	54	what	what	DET
iiclr-17569	778	55	steps	step	NOUN
iiclr-17569	778	56	will	will	AUX
iiclr-17569	778	57	be	be	AUX
iiclr-17569	778	58	taken	take	VERB
iiclr-17569	778	59	to	to	PART
iiclr-17569	778	60	satisfy	satisfy	VERB
iiclr-17569	778	61	the	the	DET
iiclr-17569	778	62	sfo	sfo	PROPN
iiclr-17569	778	63	,	,	PUNCT
iiclr-17569	778	64	as	as	ADV
iiclr-17569	778	65	well	well	ADV
iiclr-17569	778	66	as	as	ADP
iiclr-17569	778	67	the	the	DET
iiclr-17569	778	68	timeframe	timeframe	NOUN
iiclr-17569	778	69	in	in	ADP
iiclr-17569	778	70	which	which	PRON
iiclr-17569	778	71	the	the	DET
iiclr-17569	778	72	sfo	sfo	PROPN
iiclr-17569	778	73	must	must	AUX
iiclr-17569	778	74	be	be	AUX
iiclr-17569	778	75	achieved.236	achieved.236	VERB
iiclr-17569	778	76	the	the	DET
iiclr-17569	778	77	recovery	recovery	NOUN
iiclr-17569	778	78	plan	plan	NOUN
iiclr-17569	778	79	"	"	PUNCT
iiclr-17569	778	80	must	must	AUX
iiclr-17569	778	81	be	be	AUX
iiclr-17569	778	82	appropriate	appropriate	ADJ
iiclr-17569	778	83	having	have	VERB
iiclr-17569	778	84	regard	regard	NOUN
iiclr-17569	778	85	to	to	ADP
iiclr-17569	778	86	the	the	DET
iiclr-17569	778	87	nature	nature	NOUN
iiclr-17569	778	88	and	and	CCONJ
iiclr-17569	778	89	circumstances	circumstance	NOUN
iiclr-17569	778	90	of	of	ADP
iiclr-17569	778	91	the	the	DET
iiclr-17569	778	92	scheme	scheme	NOUN
iiclr-17569	778	93	,	,	PUNCT
iiclr-17569	778	94	"	"	PUNCT
iiclr-17569	778	95	and	and	CCONJ
iiclr-17569	778	96	the	the	DET
iiclr-17569	778	97	trustees	trustee	NOUN
iiclr-17569	778	98	must	must	AUX
iiclr-17569	778	99	consider	consider	VERB
iiclr-17569	778	100	any	any	DET
iiclr-17569	778	101	prescribed	prescribe	VERB
iiclr-17569	778	102	matters.237	matters.237	PROPN
iiclr-17569	778	103	while	while	SCONJ
iiclr-17569	778	104	the	the	DET
iiclr-17569	778	105	trustees	trustee	NOUN
iiclr-17569	778	106	have	have	VERB
iiclr-17569	778	107	some	some	DET
iiclr-17569	778	108	discretion	discretion	NOUN
iiclr-17569	778	109	in	in	ADP
iiclr-17569	778	110	creating	create	VERB
iiclr-17569	778	111	the	the	DET
iiclr-17569	778	112	recovery	recovery	NOUN
iiclr-17569	778	113	plan	plan	NOUN
iiclr-17569	778	114	,	,	PUNCT
iiclr-17569	778	115	they	they	PRON
iiclr-17569	778	116	are	be	AUX
iiclr-17569	778	117	still	still	ADV
iiclr-17569	778	118	subject	subject	ADJ
iiclr-17569	778	119	to	to	ADP
iiclr-17569	778	120	regulations	regulation	NOUN
iiclr-17569	778	121	that	that	PRON
iiclr-17569	778	122	might	might	AUX
iiclr-17569	778	123	require	require	VERB
iiclr-17569	778	124	other	other	ADJ
iiclr-17569	778	125	conditions	condition	NOUN
iiclr-17569	778	126	in	in	ADP
iiclr-17569	778	127	which	which	PRON
iiclr-17569	778	128	the	the	DET
iiclr-17569	778	129	recovery	recovery	NOUN
iiclr-17569	778	130	plan	plan	NOUN
iiclr-17569	778	131	must	must	AUX
iiclr-17569	778	132	be	be	AUX
iiclr-17569	778	133	reviewed	review	VERB
iiclr-17569	778	134	or	or	CCONJ
iiclr-17569	778	135	revised.238	revised.238	NOUN
iiclr-17569	778	136	in	in	ADP
iiclr-17569	778	137	these	these	DET
iiclr-17569	778	138	situations	situation	NOUN
iiclr-17569	778	139	,	,	PUNCT
iiclr-17569	778	140	the	the	DET
iiclr-17569	778	141	trustees	trustee	NOUN
iiclr-17569	778	142	must	must	AUX
iiclr-17569	778	143	provide	provide	VERB
iiclr-17569	778	144	a	a	DET
iiclr-17569	778	145	copy	copy	NOUN
iiclr-17569	778	146	to	to	ADP
iiclr-17569	778	147	the	the	DET
iiclr-17569	778	148	pensions	pension	NOUN
iiclr-17569	778	149	regulator	regulator	NOUN
iiclr-17569	778	150	within	within	ADP
iiclr-17569	778	151	a	a	DET
iiclr-17569	778	152	reasonable	reasonable	ADJ
iiclr-17569	778	153	time	time	NOUN
iiclr-17569	778	154	of	of	ADP
iiclr-17569	778	155	the	the	DET
iiclr-17569	778	156	recovery	recovery	NOUN
iiclr-17569	778	157	plan	plan	NOUN
iiclr-17569	778	158	's	's	PART
iiclr-17569	778	159	preparation	preparation	NOUN
iiclr-17569	778	160	or	or	CCONJ
iiclr-17569	778	161	revision.239	revision.239	VERB
iiclr-17569	778	162	the	the	DET
iiclr-17569	778	163	trustees	trustee	NOUN
iiclr-17569	778	164	are	be	AUX
iiclr-17569	778	165	also	also	ADV
iiclr-17569	778	166	responsible	responsible	ADJ
iiclr-17569	778	167	for	for	ADP
iiclr-17569	778	168	preparing	prepare	VERB
iiclr-17569	778	169	a	a	DET
iiclr-17569	778	170	schedule	schedule	NOUN
iiclr-17569	778	171	of	of	ADP
iiclr-17569	778	172	contributions	contribution	NOUN
iiclr-17569	778	173	,	,	PUNCT
iiclr-17569	778	174	as	as	ADV
iiclr-17569	778	175	well	well	ADV
iiclr-17569	778	176	as	as	ADP
iiclr-17569	778	177	regularly	regularly	ADV
iiclr-17569	778	178	reviewing	review	VERB
iiclr-17569	778	179	and	and	CCONJ
iiclr-17569	778	180	revising	revise	VERB
iiclr-17569	778	181	the	the	DET
iiclr-17569	778	182	schedule	schedule	NOUN
iiclr-17569	778	183	when	when	SCONJ
iiclr-17569	778	184	necessary	necessary	ADJ
iiclr-17569	778	185	.	.	PUNCT
iiclr-17569	779	1	24	24	NUM
iiclr-17569	779	2	a	a	DET
iiclr-17569	779	3	schedule	schedule	NOUN
iiclr-17569	779	4	of	of	ADP
iiclr-17569	779	5	contributions	contribution	NOUN
iiclr-17569	779	6	must	must	AUX
iiclr-17569	779	7	include	include	VERB
iiclr-17569	779	8	the	the	DET
iiclr-17569	779	9	rates	rate	NOUN
iiclr-17569	779	10	at	at	ADP
iiclr-17569	779	11	which	which	PRON
iiclr-17569	779	12	the	the	DET
iiclr-17569	779	13	employer	employer	NOUN
iiclr-17569	779	14	will	will	AUX
iiclr-17569	779	15	contribute	contribute	VERB
iiclr-17569	779	16	to	to	ADP
iiclr-17569	779	17	the	the	DET
iiclr-17569	779	18	scheme	scheme	NOUN
iiclr-17569	779	19	as	as	ADV
iiclr-17569	779	20	well	well	ADV
iiclr-17569	779	21	as	as	ADP
iiclr-17569	779	22	the	the	DET
iiclr-17569	779	23	dates	date	NOUN
iiclr-17569	779	24	on	on	ADP
iiclr-17569	779	25	which	which	PRON
iiclr-17569	779	26	the	the	DET
iiclr-17569	779	27	contributions	contribution	NOUN
iiclr-17569	779	28	will	will	AUX
iiclr-17569	779	29	be	be	AUX
iiclr-17569	779	30	paid.24	paid.24	NOUN
iiclr-17569	779	31	'	'	PUNCT
iiclr-17569	779	32	while	while	SCONJ
iiclr-17569	779	33	the	the	DET
iiclr-17569	779	34	trustees	trustee	NOUN
iiclr-17569	779	35	maintain	maintain	VERB
iiclr-17569	779	36	some	some	DET
iiclr-17569	779	37	degree	degree	NOUN
iiclr-17569	779	38	of	of	ADP
iiclr-17569	779	39	control	control	NOUN
iiclr-17569	779	40	over	over	ADP
iiclr-17569	779	41	the	the	DET
iiclr-17569	779	42	schedule	schedule	NOUN
iiclr-17569	779	43	of	of	ADP
iiclr-17569	779	44	contributions	contribution	NOUN
iiclr-17569	779	45	,	,	PUNCT
iiclr-17569	779	46	it	it	PRON
iiclr-17569	779	47	is	be	AUX
iiclr-17569	779	48	still	still	ADV
iiclr-17569	779	49	subject	subject	ADJ
iiclr-17569	779	50	to	to	ADP
iiclr-17569	779	51	regulations	regulation	NOUN
iiclr-17569	779	52	and	and	CCONJ
iiclr-17569	779	53	242certification	242certification	PROPN
iiclr-17569	779	54	by	by	ADP
iiclr-17569	779	55	the	the	DET
iiclr-17569	779	56	actuary	actuary	NOUN
iiclr-17569	779	57	before	before	SCONJ
iiclr-17569	779	58	it	it	PRON
iiclr-17569	779	59	will	will	AUX
iiclr-17569	779	60	become	become	VERB
iiclr-17569	779	61	effective	effective	ADJ
iiclr-17569	779	62	.	.	PUNCT
iiclr-17569	780	1	the	the	DET
iiclr-17569	780	2	schedule	schedule	NOUN
iiclr-17569	780	3	of	of	ADP
iiclr-17569	780	4	contributions	contribution	NOUN
iiclr-17569	780	5	is	be	AUX
iiclr-17569	780	6	subject	subject	ADJ
iiclr-17569	780	7	to	to	ADP
iiclr-17569	780	8	regulations	regulation	NOUN
iiclr-17569	780	9	that	that	PRON
iiclr-17569	780	10	govern	govern	VERB
iiclr-17569	780	11	when	when	SCONJ
iiclr-17569	780	12	the	the	DET
iiclr-17569	780	13	schedule	schedule	NOUN
iiclr-17569	780	14	must	must	AUX
iiclr-17569	780	15	be	be	AUX
iiclr-17569	780	16	231	231	NUM
iiclr-17569	780	17	.	.	PUNCT
iiclr-17569	781	1	pensions	pension	NOUN
iiclr-17569	781	2	act	act	VERB
iiclr-17569	781	3	2004	2004	NUM
iiclr-17569	781	4	,	,	PUNCT
iiclr-17569	781	5	c.	c.	PROPN
iiclr-17569	781	6	35	35	NUM
iiclr-17569	781	7	,	,	PUNCT
iiclr-17569	781	8	§	§	PROPN
iiclr-17569	781	9	224(1)(a	224(1)(a	NUM
iiclr-17569	781	10	)	)	PUNCT
iiclr-17569	781	11	.	.	PUNCT
iiclr-17569	782	1	"	"	PUNCT
iiclr-17569	782	2	an	an	DET
iiclr-17569	782	3	actuarial	actuarial	ADJ
iiclr-17569	782	4	evaluation	evaluation	NOUN
iiclr-17569	782	5	is	be	AUX
iiclr-17569	782	6	a	a	DET
iiclr-17569	782	7	written	write	VERB
iiclr-17569	782	8	report	report	NOUN
iiclr-17569	782	9	,	,	PUNCT
iiclr-17569	782	10	valuing	value	VERB
iiclr-17569	782	11	the	the	DET
iiclr-17569	782	12	scheme	scheme	NOUN
iiclr-17569	782	13	's	's	PART
iiclr-17569	782	14	assets	asset	NOUN
iiclr-17569	782	15	and	and	CCONJ
iiclr-17569	782	16	calculating	calculate	VERB
iiclr-17569	782	17	its	its	PRON
iiclr-17569	782	18	technical	technical	ADJ
iiclr-17569	782	19	provisions	provision	NOUN
iiclr-17569	782	20	,	,	PUNCT
iiclr-17569	782	21	prepared	prepare	VERB
iiclr-17569	782	22	and	and	CCONJ
iiclr-17569	782	23	signed	sign	VERB
iiclr-17569	782	24	by	by	ADP
iiclr-17569	782	25	the	the	DET
iiclr-17569	782	26	scheme	scheme	NOUN
iiclr-17569	782	27	actuary	actuary	NOUN
iiclr-17569	782	28	.	.	PUNCT
iiclr-17569	782	29	"	"	PUNCT
iiclr-17569	783	1	work	work	NOUN
iiclr-17569	783	2	and	and	CCONJ
iiclr-17569	783	3	pensions	pension	NOUN
iiclr-17569	783	4	,	,	PUNCT
iiclr-17569	783	5	supra	supra	PROPN
iiclr-17569	783	6	note	note	NOUN
iiclr-17569	783	7	16	16	NUM
iiclr-17569	783	8	,	,	PUNCT
iiclr-17569	783	9	§	§	PROPN
iiclr-17569	783	10	224	224	NUM
iiclr-17569	783	11	804	804	NUM
iiclr-17569	783	12	.	.	PUNCT
iiclr-17569	783	13	232	232	NUM
iiclr-17569	783	14	.	.	PUNCT
iiclr-17569	784	1	pensions	pension	NOUN
iiclr-17569	784	2	act	act	VERB
iiclr-17569	784	3	2004	2004	NUM
iiclr-17569	784	4	,	,	PUNCT
iiclr-17569	784	5	c.	c.	PROPN
iiclr-17569	784	6	35	35	NUM
iiclr-17569	784	7	,	,	PUNCT
iiclr-17569	784	8	§	§	PROPN
iiclr-17569	784	9	224(1)(a	224(1)(a	NUM
iiclr-17569	784	10	)	)	PUNCT
iiclr-17569	784	11	.	.	PUNCT
iiclr-17569	785	1	"	"	PUNCT
iiclr-17569	785	2	an	an	DET
iiclr-17569	785	3	actuarial	actuarial	ADJ
iiclr-17569	785	4	report	report	NOUN
iiclr-17569	785	5	is	be	AUX
iiclr-17569	785	6	a	a	DET
iiclr-17569	785	7	written	write	VERB
iiclr-17569	785	8	report	report	NOUN
iiclr-17569	785	9	,	,	PUNCT
iiclr-17569	785	10	prepared	prepare	VERB
iiclr-17569	785	11	and	and	CCONJ
iiclr-17569	785	12	signed	sign	VERB
iiclr-17569	785	13	by	by	ADP
iiclr-17569	785	14	the	the	DET
iiclr-17569	785	15	scheme	scheme	NOUN
iiclr-17569	785	16	actuary	actuary	NOUN
iiclr-17569	785	17	,	,	PUNCT
iiclr-17569	785	18	on	on	ADP
iiclr-17569	785	19	changes	change	NOUN
iiclr-17569	785	20	to	to	ADP
iiclr-17569	785	21	the	the	DET
iiclr-17569	785	22	scheme	scheme	NOUN
iiclr-17569	785	23	's	's	PART
iiclr-17569	785	24	technical	technical	ADJ
iiclr-17569	785	25	provisions	provision	NOUN
iiclr-17569	785	26	since	since	SCONJ
iiclr-17569	785	27	the	the	DET
iiclr-17569	785	28	last	last	ADJ
iiclr-17569	785	29	actuarial	actuarial	ADJ
iiclr-17569	785	30	valuation	valuation	NOUN
iiclr-17569	785	31	.	.	PUNCT
iiclr-17569	785	32	"	"	PUNCT
iiclr-17569	786	1	work	work	NOUN
iiclr-17569	786	2	and	and	CCONJ
iiclr-17569	786	3	pensions	pension	NOUN
iiclr-17569	786	4	,	,	PUNCT
iiclr-17569	786	5	supra	supra	PROPN
iiclr-17569	786	6	note	note	NOUN
iiclr-17569	786	7	16	16	NUM
iiclr-17569	786	8	,	,	PUNCT
iiclr-17569	786	9	§	§	PROPN
iiclr-17569	786	10	224	224	NUM
iiclr-17569	786	11	804	804	NUM
iiclr-17569	786	12	.	.	PUNCT
iiclr-17569	786	13	233	233	NUM
iiclr-17569	786	14	.	.	PUNCT
iiclr-17569	787	1	pensions	pension	NOUN
iiclr-17569	787	2	act	act	VERB
iiclr-17569	787	3	2004	2004	NUM
iiclr-17569	787	4	,	,	PUNCT
iiclr-17569	787	5	c.	c.	PROPN
iiclr-17569	787	6	35	35	NUM
iiclr-17569	787	7	,	,	PUNCT
iiclr-17569	787	8	§	§	PROPN
iiclr-17569	787	9	225	225	NUM
iiclr-17569	787	10	.	.	PUNCT
iiclr-17569	788	1	the	the	DET
iiclr-17569	788	2	pensions	pension	NOUN
iiclr-17569	788	3	regulator	regulator	NOUN
iiclr-17569	788	4	can	can	AUX
iiclr-17569	788	5	issue	issue	VERB
iiclr-17569	788	6	a	a	DET
iiclr-17569	788	7	fine	fine	NOUN
iiclr-17569	788	8	against	against	ADP
iiclr-17569	788	9	any	any	DET
iiclr-17569	788	10	actuary	actuary	NOUN
iiclr-17569	788	11	who	who	PRON
iiclr-17569	788	12	does	do	AUX
iiclr-17569	788	13	not	not	PART
iiclr-17569	788	14	supply	supply	VERB
iiclr-17569	788	15	this	this	DET
iiclr-17569	788	16	information	information	NOUN
iiclr-17569	788	17	within	within	ADP
iiclr-17569	788	18	a	a	DET
iiclr-17569	788	19	reasonable	reasonable	ADJ
iiclr-17569	788	20	time	time	NOUN
iiclr-17569	788	21	frame	frame	NOUN
iiclr-17569	788	22	.	.	PUNCT
iiclr-17569	789	1	work	work	NOUN
iiclr-17569	789	2	and	and	CCONJ
iiclr-17569	789	3	pensions	pension	NOUN
iiclr-17569	789	4	,	,	PUNCT
iiclr-17569	789	5	supra	supra	PROPN
iiclr-17569	789	6	note	note	NOUN
iiclr-17569	789	7	16	16	NUM
iiclr-17569	789	8	,	,	PUNCT
iiclr-17569	789	9	§	§	PROPN
iiclr-17569	789	10	225	225	NUM
iiclr-17569	789	11	813	813	NUM
iiclr-17569	789	12	.	.	PUNCT
iiclr-17569	789	13	234	234	NUM
iiclr-17569	789	14	.	.	PUNCT
iiclr-17569	790	1	pensions	pension	NOUN
iiclr-17569	790	2	act	act	PROPN
iiclr-17569	790	3	2004	2004	NUM
iiclr-17569	790	4	,	,	PUNCT
iiclr-17569	790	5	c.	c.	PROPN
iiclr-17569	790	6	35	35	NUM
iiclr-17569	790	7	,	,	PUNCT
iiclr-17569	790	8	§	§	PROPN
iiclr-17569	790	9	224(7	224(7	NUM
iiclr-17569	790	10	)	)	PUNCT
iiclr-17569	790	11	.	.	PUNCT
iiclr-17569	791	1	235	235	NUM
iiclr-17569	791	2	.	.	PUNCT
iiclr-17569	792	1	i	i	PRON
iiclr-17569	792	2	d.	d.	PROPN
iiclr-17569	792	3	§	§	PROPN
iiclr-17569	792	4	226(1	226(1	NUM
iiclr-17569	792	5	)	)	PUNCT
iiclr-17569	792	6	.	.	PUNCT
iiclr-17569	793	1	236	236	NUM
iiclr-17569	793	2	.	.	PUNCT
iiclr-17569	794	1	i	i	PRON
iiclr-17569	794	2	d.	d.	PROPN
iiclr-17569	794	3	§	§	PROPN
iiclr-17569	794	4	226(2	226(2	NUM
iiclr-17569	794	5	)	)	PUNCT
iiclr-17569	794	6	.	.	PUNCT
iiclr-17569	795	1	237	237	NUM
iiclr-17569	795	2	.	.	PUNCT
iiclr-17569	796	1	i	i	PRON
iiclr-17569	796	2	d.	d.	PROPN
iiclr-17569	796	3	§	§	PROPN
iiclr-17569	796	4	226(3)-(4	226(3)-(4	PROPN
iiclr-17569	796	5	)	)	PUNCT
iiclr-17569	796	6	.	.	PUNCT
iiclr-17569	797	1	238	238	NUM
iiclr-17569	797	2	.	.	PUNCT
iiclr-17569	798	1	i	i	PRON
iiclr-17569	798	2	d.	d.	PROPN
iiclr-17569	798	3	§	§	PROPN
iiclr-17569	798	4	226(5	226(5	PROPN
iiclr-17569	798	5	)	)	PUNCT
iiclr-17569	798	6	.	.	PUNCT
iiclr-17569	799	1	239	239	NUM
iiclr-17569	799	2	.	.	PUNCT
iiclr-17569	800	1	i	i	PRON
iiclr-17569	800	2	d.	d.	PROPN
iiclr-17569	800	3	§	§	PROPN
iiclr-17569	800	4	226(6	226(6	NUM
iiclr-17569	800	5	)	)	PUNCT
iiclr-17569	800	6	.	.	PUNCT
iiclr-17569	801	1	a	a	DET
iiclr-17569	801	2	trustee	trustee	NOUN
iiclr-17569	801	3	who	who	PRON
iiclr-17569	801	4	does	do	AUX
iiclr-17569	801	5	not	not	PART
iiclr-17569	801	6	comply	comply	VERB
iiclr-17569	801	7	will	will	AUX
iiclr-17569	801	8	be	be	AUX
iiclr-17569	801	9	subject	subject	ADJ
iiclr-17569	801	10	to	to	ADP
iiclr-17569	801	11	civil	civil	ADJ
iiclr-17569	801	12	penalties	penalty	NOUN
iiclr-17569	801	13	.	.	PUNCT
iiclr-17569	802	1	i	i	PRON
iiclr-17569	802	2	d.	d.	PROPN
iiclr-17569	802	3	§	§	PROPN
iiclr-17569	802	4	226(7	226(7	NUM
iiclr-17569	802	5	)	)	PUNCT
iiclr-17569	802	6	.	.	PUNCT
iiclr-17569	803	1	240	240	NUM
iiclr-17569	803	2	.	.	PUNCT
iiclr-17569	804	1	i	i	PRON
iiclr-17569	804	2	d.	d.	PROPN
iiclr-17569	804	3	§	§	PROPN
iiclr-17569	804	4	227(1	227(1	NUM
iiclr-17569	804	5	)	)	PUNCT
iiclr-17569	804	6	.	.	PUNCT
iiclr-17569	805	1	241	241	X
iiclr-17569	805	2	.	.	PUNCT
iiclr-17569	806	1	i	i	PRON
iiclr-17569	806	2	d.	d.	PROPN
iiclr-17569	806	3	§	§	PROPN
iiclr-17569	806	4	227(2	227(2	NUM
iiclr-17569	806	5	)	)	PUNCT
iiclr-17569	806	6	.	.	PUNCT
iiclr-17569	807	1	242	242	NUM
iiclr-17569	807	2	.	.	PUNCT
iiclr-17569	808	1	i	i	PRON
iiclr-17569	808	2	d.	d.	PROPN
iiclr-17569	808	3	§	§	PROPN
iiclr-17569	808	4	227	227	NUM
iiclr-17569	808	5	(	(	PUNCT
iiclr-17569	808	6	3)-(6	3)-(6	NUM
iiclr-17569	808	7	)	)	PUNCT
iiclr-17569	808	8	.	.	PUNCT
iiclr-17569	809	1	[	[	X
iiclr-17569	809	2	vol	vol	NOUN
iiclr-17569	809	3	.	.	PUNCT
iiclr-17569	810	1	18:1	18:1	NUM
iiclr-17569	810	2	a	a	DET
iiclr-17569	810	3	comiparative	comiparative	ADJ
iiclr-17569	810	4	analysis	analysis	NOUN
iiclr-17569	810	5	of	of	ADP
iiclr-17569	810	6	pension	pension	NOUN
iiclr-17569	810	7	reform	reform	NOUN
iiclr-17569	810	8	prepared	prepare	VERB
iiclr-17569	810	9	,	,	PUNCT
iiclr-17569	810	10	reviewed	review	VERB
iiclr-17569	810	11	,	,	PUNCT
iiclr-17569	810	12	revised	revise	VERB
iiclr-17569	810	13	,	,	PUNCT
iiclr-17569	810	14	and	and	CCONJ
iiclr-17569	810	15	becomes	become	VERB
iiclr-17569	810	16	effective.24	effective.24	PROPN
iiclr-17569	810	17	3	3	NUM
iiclr-17569	810	18	the	the	DET
iiclr-17569	810	19	schedule	schedule	NOUN
iiclr-17569	810	20	of	of	ADP
iiclr-17569	810	21	contributions	contribution	NOUN
iiclr-17569	810	22	is	be	AUX
iiclr-17569	810	23	also	also	ADV
iiclr-17569	810	24	not	not	PART
iiclr-17569	810	25	considered	consider	VERB
iiclr-17569	810	26	to	to	PART
iiclr-17569	810	27	be	be	AUX
iiclr-17569	810	28	complete	complete	ADJ
iiclr-17569	810	29	or	or	CCONJ
iiclr-17569	810	30	effective	effective	ADJ
iiclr-17569	810	31	until	until	SCONJ
iiclr-17569	810	32	the	the	DET
iiclr-17569	810	33	scheme	scheme	NOUN
iiclr-17569	810	34	's	's	PART
iiclr-17569	810	35	actuary	actuary	NOUN
iiclr-17569	810	36	has	have	AUX
iiclr-17569	810	37	certified	certify	VERB
iiclr-17569	810	38	it.244	it.244	PROPN
iiclr-17569	810	39	the	the	DET
iiclr-17569	810	40	actuary	actuary	NOUN
iiclr-17569	810	41	's	's	PART
iiclr-17569	810	42	certification	certification	NOUN
iiclr-17569	810	43	must	must	AUX
iiclr-17569	810	44	state	state	VERB
iiclr-17569	810	45	that	that	SCONJ
iiclr-17569	810	46	in	in	ADP
iiclr-17569	810	47	his	his	PRON
iiclr-17569	810	48	or	or	CCONJ
iiclr-17569	810	49	her	her	PRON
iiclr-17569	810	50	opinion	opinion	NOUN
iiclr-17569	810	51	the	the	DET
iiclr-17569	810	52	schedule	schedule	NOUN
iiclr-17569	810	53	of	of	ADP
iiclr-17569	810	54	contributions	contribution	NOUN
iiclr-17569	810	55	is	be	AUX
iiclr-17569	810	56	in	in	ADP
iiclr-17569	810	57	agreement	agreement	NOUN
iiclr-17569	810	58	with	with	ADP
iiclr-17569	810	59	the	the	DET
iiclr-17569	810	60	statement	statement	NOUN
iiclr-17569	810	61	of	of	ADP
iiclr-17569	810	62	funding	funding	NOUN
iiclr-17569	810	63	principles	principle	NOUN
iiclr-17569	810	64	.	.	PUNCT
iiclr-17569	811	1	245	245	NUM
iiclr-17569	811	2	it	it	PRON
iiclr-17569	811	3	must	must	AUX
iiclr-17569	811	4	also	also	ADV
iiclr-17569	811	5	certify	certify	VERB
iiclr-17569	811	6	that	that	SCONJ
iiclr-17569	811	7	the	the	DET
iiclr-17569	811	8	rates	rate	NOUN
iiclr-17569	811	9	in	in	ADP
iiclr-17569	811	10	the	the	DET
iiclr-17569	811	11	contribution	contribution	NOUN
iiclr-17569	811	12	schedule	schedule	NOUN
iiclr-17569	811	13	are	be	AUX
iiclr-17569	811	14	ample	ample	ADJ
iiclr-17569	811	15	enough	enough	ADV
iiclr-17569	811	16	that	that	SCONJ
iiclr-17569	811	17	in	in	ADP
iiclr-17569	811	18	periods	period	NOUN
iiclr-17569	811	19	when	when	SCONJ
iiclr-17569	811	20	the	the	DET
iiclr-17569	811	21	sfo	sfo	PROPN
iiclr-17569	811	22	was	be	AUX
iiclr-17569	811	23	not	not	PART
iiclr-17569	811	24	met	meet	VERB
iiclr-17569	811	25	,	,	PUNCT
iiclr-17569	811	26	it	it	PRON
iiclr-17569	811	27	could	could	AUX
iiclr-17569	811	28	be	be	AUX
iiclr-17569	811	29	met	meet	VERB
iiclr-17569	811	30	within	within	ADP
iiclr-17569	811	31	the	the	DET
iiclr-17569	811	32	time	time	NOUN
iiclr-17569	811	33	laid	lay	VERB
iiclr-17569	811	34	out	out	ADP
iiclr-17569	811	35	in	in	ADP
iiclr-17569	811	36	the	the	DET
iiclr-17569	811	37	recovery	recovery	NOUN
iiclr-17569	811	38	plan.246	plan.246	PROPN
iiclr-17569	811	39	the	the	DET
iiclr-17569	811	40	rates	rate	NOUN
iiclr-17569	811	41	must	must	AUX
iiclr-17569	811	42	also	also	ADV
iiclr-17569	811	43	be	be	AUX
iiclr-17569	811	44	sufficient	sufficient	ADJ
iiclr-17569	811	45	enough	enough	ADV
iiclr-17569	811	46	so	so	SCONJ
iiclr-17569	811	47	that	that	SCONJ
iiclr-17569	811	48	when	when	SCONJ
iiclr-17569	811	49	the	the	DET
iiclr-17569	811	50	sfo	sfo	PROPN
iiclr-17569	811	51	is	be	AUX
iiclr-17569	811	52	met	meet	VERB
iiclr-17569	811	53	for	for	ADP
iiclr-17569	811	54	a	a	DET
iiclr-17569	811	55	period	period	NOUN
iiclr-17569	811	56	,	,	PUNCT
iiclr-17569	811	57	it	it	PRON
iiclr-17569	811	58	can	can	AUX
iiclr-17569	811	59	be	be	AUX
iiclr-17569	811	60	also	also	ADV
iiclr-17569	811	61	expected	expect	VERB
iiclr-17569	811	62	to	to	PART
iiclr-17569	811	63	be	be	AUX
iiclr-17569	811	64	met	meet	VERB
iiclr-17569	811	65	for	for	ADP
iiclr-17569	811	66	the	the	DET
iiclr-17569	811	67	entire	entire	ADJ
iiclr-17569	811	68	timeframe	timeframe	NOUN
iiclr-17569	811	69	in	in	ADP
iiclr-17569	811	70	which	which	PRON
iiclr-17569	811	71	the	the	DET
iiclr-17569	811	72	schedule	schedule	NOUN
iiclr-17569	811	73	of	of	ADP
iiclr-17569	811	74	contributions	contribution	NOUN
iiclr-17569	811	75	is	be	AUX
iiclr-17569	811	76	in	in	ADP
iiclr-17569	811	77	effect.247	effect.247	PROPN
iiclr-17569	811	78	in	in	ADP
iiclr-17569	811	79	the	the	DET
iiclr-17569	811	80	event	event	NOUN
iiclr-17569	811	81	that	that	PRON
iiclr-17569	811	82	the	the	DET
iiclr-17569	811	83	sfo	sfo	PROPN
iiclr-17569	811	84	is	be	AUX
iiclr-17569	811	85	not	not	PART
iiclr-17569	811	86	met	meet	VERB
iiclr-17569	811	87	for	for	ADP
iiclr-17569	811	88	any	any	DET
iiclr-17569	811	89	period	period	NOUN
iiclr-17569	811	90	,	,	PUNCT
iiclr-17569	811	91	the	the	DET
iiclr-17569	811	92	trustees	trustee	NOUN
iiclr-17569	811	93	are	be	AUX
iiclr-17569	811	94	required	require	VERB
iiclr-17569	811	95	to	to	PART
iiclr-17569	811	96	send	send	VERB
iiclr-17569	811	97	a	a	DET
iiclr-17569	811	98	copy	copy	NOUN
iiclr-17569	811	99	of	of	ADP
iiclr-17569	811	100	the	the	DET
iiclr-17569	811	101	schedule	schedule	NOUN
iiclr-17569	811	102	of	of	ADP
iiclr-17569	811	103	contributions	contribution	NOUN
iiclr-17569	811	104	to	to	ADP
iiclr-17569	811	105	the	the	DET
iiclr-17569	811	106	pensions	pension	NOUN
iiclr-17569	811	107	regulator.248	regulator.248	VERB
iiclr-17569	811	108	the	the	DET
iiclr-17569	811	109	trustees	trustee	NOUN
iiclr-17569	811	110	are	be	AUX
iiclr-17569	811	111	also	also	ADV
iiclr-17569	811	112	responsible	responsible	ADJ
iiclr-17569	811	113	for	for	ADP
iiclr-17569	811	114	reporting	report	VERB
iiclr-17569	811	115	any	any	DET
iiclr-17569	811	116	missed	miss	VERB
iiclr-17569	811	117	contributions	contribution	NOUN
iiclr-17569	811	118	to	to	ADP
iiclr-17569	811	119	the	the	DET
iiclr-17569	811	120	pensions	pension	NOUN
iiclr-17569	811	121	regulator	regulator	NOUN
iiclr-17569	811	122	if	if	SCONJ
iiclr-17569	811	123	they	they	PRON
iiclr-17569	811	124	believe	believe	VERB
iiclr-17569	811	125	that	that	DET
iiclr-17569	811	126	failure	failure	NOUN
iiclr-17569	811	127	is	be	AUX
iiclr-17569	811	128	"	"	PUNCT
iiclr-17569	811	129	of	of	ADP
iiclr-17569	811	130	material	material	ADJ
iiclr-17569	811	131	significance	significance	NOUN
iiclr-17569	811	132	.	.	PUNCT
iiclr-17569	811	133	"	"	PUNCT
iiclr-17569	812	1	249	249	NUM
iiclr-17569	812	2	while	while	SCONJ
iiclr-17569	812	3	the	the	DET
iiclr-17569	812	4	trustees	trustee	NOUN
iiclr-17569	812	5	have	have	VERB
iiclr-17569	812	6	a	a	DET
iiclr-17569	812	7	great	great	ADJ
iiclr-17569	812	8	amount	amount	NOUN
iiclr-17569	812	9	of	of	ADP
iiclr-17569	812	10	responsibility	responsibility	NOUN
iiclr-17569	812	11	for	for	ADP
iiclr-17569	812	12	administering	administer	VERB
iiclr-17569	812	13	and	and	CCONJ
iiclr-17569	812	14	guiding	guide	VERB
iiclr-17569	812	15	the	the	DET
iiclr-17569	812	16	pension	pension	NOUN
iiclr-17569	812	17	scheme	scheme	NOUN
iiclr-17569	812	18	,	,	PUNCT
iiclr-17569	812	19	they	they	PRON
iiclr-17569	812	20	must	must	AUX
iiclr-17569	812	21	obtain	obtain	VERB
iiclr-17569	812	22	the	the	DET
iiclr-17569	812	23	approval	approval	NOUN
iiclr-17569	812	24	of	of	ADP
iiclr-17569	812	25	the	the	DET
iiclr-17569	812	26	employer	employer	NOUN
iiclr-17569	812	27	:	:	PUNCT
iiclr-17569	812	28	to	to	ADP
iiclr-17569	812	29	any	any	DET
iiclr-17569	812	30	decision	decision	NOUN
iiclr-17569	812	31	about	about	ADP
iiclr-17569	812	32	the	the	DET
iiclr-17569	812	33	methods	method	NOUN
iiclr-17569	812	34	and	and	CCONJ
iiclr-17569	812	35	assumptions	assumption	NOUN
iiclr-17569	812	36	which	which	PRON
iiclr-17569	812	37	are	be	AUX
iiclr-17569	812	38	to	to	PART
iiclr-17569	812	39	be	be	AUX
iiclr-17569	812	40	used	use	VERB
iiclr-17569	812	41	by	by	ADP
iiclr-17569	812	42	the	the	DET
iiclr-17569	812	43	actuary	actuary	NOUN
iiclr-17569	812	44	in	in	ADP
iiclr-17569	812	45	calculating	calculate	VERB
iiclr-17569	812	46	the	the	DET
iiclr-17569	812	47	scheme	scheme	NOUN
iiclr-17569	812	48	's	's	PART
iiclr-17569	812	49	technical	technical	ADJ
iiclr-17569	812	50	provisions	provision	NOUN
iiclr-17569	812	51	;	;	PUNCT
iiclr-17569	812	52	to	to	ADP
iiclr-17569	812	53	any	any	DET
iiclr-17569	812	54	matter	matter	NOUN
iiclr-17569	812	55	which	which	PRON
iiclr-17569	812	56	is	be	AUX
iiclr-17569	812	57	to	to	PART
iiclr-17569	812	58	be	be	AUX
iiclr-17569	812	59	included	include	VERB
iiclr-17569	812	60	in	in	ADP
iiclr-17569	812	61	the	the	DET
iiclr-17569	812	62	scheme	scheme	NOUN
iiclr-17569	812	63	's	's	PART
iiclr-17569	812	64	statement	statement	NOUN
iiclr-17569	812	65	of	of	ADP
iiclr-17569	812	66	funding	funding	NOUN
iiclr-17569	812	67	principles	principle	NOUN
iiclr-17569	812	68	;	;	PUNCT
iiclr-17569	812	69	to	to	ADP
iiclr-17569	812	70	any	any	DET
iiclr-17569	812	71	recovery	recovery	NOUN
iiclr-17569	812	72	plan	plan	NOUN
iiclr-17569	812	73	;	;	PUNCT
iiclr-17569	812	74	and	and	CCONJ
iiclr-17569	812	75	to	to	ADP
iiclr-17569	812	76	any	any	DET
iiclr-17569	812	77	matter	matter	NOUN
iiclr-17569	812	78	to	to	PART
iiclr-17569	812	79	be	be	AUX
iiclr-17569	812	80	included	include	VERB
iiclr-17569	812	81	in	in	ADP
iiclr-17569	812	82	the	the	DET
iiclr-17569	812	83	schedule	schedule	NOUN
iiclr-17569	812	84	of	of	ADP
iiclr-17569	812	85	contributions.25	contributions.25	PROPN
iiclr-17569	812	86	°	°	NUM
iiclr-17569	812	87	amendments	amendment	NOUN
iiclr-17569	812	88	can	can	AUX
iiclr-17569	812	89	be	be	AUX
iiclr-17569	812	90	made	make	VERB
iiclr-17569	812	91	,	,	PUNCT
iiclr-17569	812	92	but	but	CCONJ
iiclr-17569	812	93	they	they	PRON
iiclr-17569	812	94	can	can	AUX
iiclr-17569	812	95	not	not	PART
iiclr-17569	812	96	negatively	negatively	ADV
iiclr-17569	812	97	affect	affect	VERB
iiclr-17569	812	98	rights	right	NOUN
iiclr-17569	812	99	of	of	ADP
iiclr-17569	812	100	the	the	DET
iiclr-17569	812	101	scheme	scheme	NOUN
iiclr-17569	812	102	participants	participant	NOUN
iiclr-17569	812	103	,	,	PUNCT
iiclr-17569	812	104	or	or	CCONJ
iiclr-17569	812	105	those	those	PRON
iiclr-17569	812	106	of	of	ADP
iiclr-17569	812	107	the	the	DET
iiclr-17569	812	108	participant	participant	NOUN
iiclr-17569	812	109	's	's	PART
iiclr-17569	812	110	beneficiaries	beneficiary	NOUN
iiclr-17569	812	111	.	.	PUNCT
iiclr-17569	813	1	251	251	NUM
iiclr-17569	813	2	finally	finally	ADV
iiclr-17569	813	3	,	,	PUNCT
iiclr-17569	813	4	if	if	SCONJ
iiclr-17569	813	5	the	the	DET
iiclr-17569	813	6	trustees	trustee	NOUN
iiclr-17569	813	7	can	can	AUX
iiclr-17569	813	8	not	not	PART
iiclr-17569	813	9	come	come	VERB
iiclr-17569	813	10	to	to	ADP
iiclr-17569	813	11	an	an	DET
iiclr-17569	813	12	agreement	agreement	NOUN
iiclr-17569	813	13	with	with	ADP
iiclr-17569	813	14	the	the	DET
iiclr-17569	813	15	employer	employer	NOUN
iiclr-17569	813	16	on	on	ADP
iiclr-17569	813	17	any	any	DET
iiclr-17569	813	18	matter	matter	NOUN
iiclr-17569	813	19	mentioned	mention	VERB
iiclr-17569	813	20	above	above	ADV
iiclr-17569	813	21	,	,	PUNCT
iiclr-17569	813	22	the	the	DET
iiclr-17569	813	23	trustees	trustee	NOUN
iiclr-17569	813	24	must	must	AUX
iiclr-17569	813	25	inform	inform	VERB
iiclr-17569	813	26	the	the	DET
iiclr-17569	813	27	pensions	pension	NOUN
iiclr-17569	813	28	regulator	regulator	NOUN
iiclr-17569	813	29	of	of	ADP
iiclr-17569	813	30	this	this	PRON
iiclr-17569	813	31	in	in	ADP
iiclr-17569	813	32	writing	writing	NOUN
iiclr-17569	813	33	.	.	PUNCT
iiclr-17569	814	1	252	252	NUM
iiclr-17569	814	2	243	243	NUM
iiclr-17569	814	3	.	.	PUNCT
iiclr-17569	815	1	i	i	PRON
iiclr-17569	815	2	d.	d.	PROPN
iiclr-17569	815	3	§	§	PROPN
iiclr-17569	815	4	227(3	227(3	NUM
iiclr-17569	815	5	)	)	PUNCT
iiclr-17569	815	6	.	.	PUNCT
iiclr-17569	816	1	244	244	NUM
iiclr-17569	816	2	.	.	PUNCT
iiclr-17569	817	1	i	i	PRON
iiclr-17569	817	2	d.	d.	PROPN
iiclr-17569	817	3	§	§	PROPN
iiclr-17569	817	4	227(5	227(5	NUM
iiclr-17569	817	5	)	)	PUNCT
iiclr-17569	817	6	.	.	PUNCT
iiclr-17569	818	1	245	245	NUM
iiclr-17569	818	2	.	.	PUNCT
iiclr-17569	819	1	i	i	PRON
iiclr-17569	819	2	d.	d.	PROPN
iiclr-17569	819	3	§	§	PROPN
iiclr-17569	819	4	227(6)(a	227(6)(a	NUM
iiclr-17569	819	5	)	)	PUNCT
iiclr-17569	819	6	.	.	PUNCT
iiclr-17569	820	1	246	246	NUM
iiclr-17569	820	2	.	.	PUNCT
iiclr-17569	821	1	i	i	PRON
iiclr-17569	821	2	d.	d.	PROPN
iiclr-17569	821	3	§	§	PROPN
iiclr-17569	821	4	227(6)(b)(i	227(6)(b)(i	PROPN
iiclr-17569	821	5	)	)	PUNCT
iiclr-17569	821	6	.	.	PUNCT
iiclr-17569	822	1	247	247	NUM
iiclr-17569	822	2	.	.	PUNCT
iiclr-17569	823	1	i	i	PRON
iiclr-17569	823	2	d.	d.	PROPN
iiclr-17569	823	3	§	§	PROPN
iiclr-17569	823	4	227(6)(b)(ii	227(6)(b)(ii	NUM
iiclr-17569	823	5	)	)	PUNCT
iiclr-17569	823	6	.	.	PUNCT
iiclr-17569	824	1	248	248	NUM
iiclr-17569	824	2	.	.	PUNCT
iiclr-17569	825	1	i	i	PRON
iiclr-17569	825	2	d.	d.	PROPN
iiclr-17569	825	3	§	§	PROPN
iiclr-17569	825	4	227(7	227(7	NUM
iiclr-17569	825	5	)	)	PUNCT
iiclr-17569	825	6	.	.	PUNCT
iiclr-17569	826	1	again	again	ADV
iiclr-17569	826	2	,	,	PUNCT
iiclr-17569	826	3	failure	failure	NOUN
iiclr-17569	826	4	to	to	PART
iiclr-17569	826	5	comply	comply	VERB
iiclr-17569	826	6	with	with	ADP
iiclr-17569	826	7	this	this	DET
iiclr-17569	826	8	requirement	requirement	NOUN
iiclr-17569	826	9	subjects	subject	VERB
iiclr-17569	826	10	the	the	DET
iiclr-17569	826	11	trustees	trustee	NOUN
iiclr-17569	826	12	to	to	ADP
iiclr-17569	826	13	civil	civil	ADJ
iiclr-17569	826	14	penalties	penalty	NOUN
iiclr-17569	826	15	.	.	PUNCT
iiclr-17569	827	1	i	i	PRON
iiclr-17569	827	2	d.	d.	PROPN
iiclr-17569	827	3	§	§	PROPN
iiclr-17569	827	4	227(8	227(8	NUM
iiclr-17569	827	5	)	)	PUNCT
iiclr-17569	827	6	.	.	PUNCT
iiclr-17569	828	1	if	if	SCONJ
iiclr-17569	828	2	for	for	ADP
iiclr-17569	828	3	some	some	DET
iiclr-17569	828	4	reason	reason	NOUN
iiclr-17569	828	5	the	the	DET
iiclr-17569	828	6	actuary	actuary	NOUN
iiclr-17569	828	7	can	can	AUX
iiclr-17569	828	8	not	not	PART
iiclr-17569	828	9	certify	certify	VERB
iiclr-17569	828	10	the	the	DET
iiclr-17569	828	11	schedule	schedule	NOUN
iiclr-17569	828	12	of	of	ADP
iiclr-17569	828	13	contributions	contribution	NOUN
iiclr-17569	828	14	,	,	PUNCT
iiclr-17569	828	15	they	they	PRON
iiclr-17569	828	16	must	must	AUX
iiclr-17569	828	17	report	report	VERB
iiclr-17569	828	18	this	this	PRON
iiclr-17569	828	19	to	to	ADP
iiclr-17569	828	20	the	the	DET
iiclr-17569	828	21	pensions	pension	NOUN
iiclr-17569	828	22	regulator	regulator	NOUN
iiclr-17569	828	23	or	or	CCONJ
iiclr-17569	828	24	also	also	ADV
iiclr-17569	828	25	be	be	AUX
iiclr-17569	828	26	subject	subject	ADJ
iiclr-17569	828	27	to	to	ADP
iiclr-17569	828	28	civil	civil	ADJ
iiclr-17569	828	29	penalties	penalty	NOUN
iiclr-17569	828	30	.	.	PUNCT
iiclr-17569	829	1	i	i	PRON
iiclr-17569	829	2	d.	d.	PROPN
iiclr-17569	829	3	§	§	PROPN
iiclr-17569	829	4	227(9	227(9	NUM
iiclr-17569	829	5	)	)	PUNCT
iiclr-17569	829	6	.	.	PUNCT
iiclr-17569	830	1	249	249	NUM
iiclr-17569	830	2	.	.	PUNCT
iiclr-17569	831	1	i	i	PRON
iiclr-17569	831	2	d.	d.	PROPN
iiclr-17569	831	3	§	§	PROPN
iiclr-17569	831	4	228(2	228(2	NUM
iiclr-17569	831	5	)	)	PUNCT
iiclr-17569	831	6	.	.	PUNCT
iiclr-17569	832	1	civil	civil	ADJ
iiclr-17569	832	2	penalties	penalty	NOUN
iiclr-17569	832	3	apply	apply	VERB
iiclr-17569	832	4	when	when	SCONJ
iiclr-17569	832	5	the	the	DET
iiclr-17569	832	6	trustees	trustee	NOUN
iiclr-17569	832	7	have	have	AUX
iiclr-17569	832	8	not	not	PART
iiclr-17569	832	9	taken	take	VERB
iiclr-17569	832	10	reasonable	reasonable	ADJ
iiclr-17569	832	11	steps	step	NOUN
iiclr-17569	832	12	to	to	PART
iiclr-17569	832	13	inform	inform	VERB
iiclr-17569	832	14	the	the	DET
iiclr-17569	832	15	pensions	pension	NOUN
iiclr-17569	832	16	regulator	regulator	NOUN
iiclr-17569	832	17	or	or	CCONJ
iiclr-17569	832	18	when	when	SCONJ
iiclr-17569	832	19	the	the	DET
iiclr-17569	832	20	employer	employer	NOUN
iiclr-17569	832	21	does	do	AUX
iiclr-17569	832	22	not	not	PART
iiclr-17569	832	23	have	have	VERB
iiclr-17569	832	24	a	a	DET
iiclr-17569	832	25	"	"	PUNCT
iiclr-17569	832	26	reasonable	reasonable	ADJ
iiclr-17569	832	27	excuse	excuse	NOUN
iiclr-17569	832	28	"	"	PUNCT
iiclr-17569	832	29	for	for	ADP
iiclr-17569	832	30	nonpayment	nonpayment	NOUN
iiclr-17569	832	31	of	of	ADP
iiclr-17569	832	32	a	a	DET
iiclr-17569	832	33	contribution	contribution	NOUN
iiclr-17569	832	34	.	.	PUNCT
iiclr-17569	833	1	i	i	PRON
iiclr-17569	833	2	d.	d.	PROPN
iiclr-17569	833	3	§	§	PROPN
iiclr-17569	833	4	228(4	228(4	NUM
iiclr-17569	833	5	)	)	PUNCT
iiclr-17569	833	6	.	.	PUNCT
iiclr-17569	834	1	250	250	NUM
iiclr-17569	834	2	.	.	PUNCT
iiclr-17569	834	3	work	work	NOUN
iiclr-17569	834	4	and	and	CCONJ
iiclr-17569	834	5	pensions	pension	NOUN
iiclr-17569	834	6	,	,	PUNCT
iiclr-17569	834	7	supra	supra	PROPN
iiclr-17569	834	8	note	note	NOUN
iiclr-17569	834	9	16	16	NUM
iiclr-17569	834	10	,	,	PUNCT
iiclr-17569	834	11	§	§	PROPN
iiclr-17569	834	12	229	229	NUM
iiclr-17569	834	13	1833	1833	NUM
iiclr-17569	834	14	.	.	PUNCT
iiclr-17569	835	1	however	however	ADV
iiclr-17569	835	2	,	,	PUNCT
iiclr-17569	835	3	if	if	SCONJ
iiclr-17569	835	4	the	the	DET
iiclr-17569	835	5	trustees	trustee	NOUN
iiclr-17569	835	6	think	think	VERB
iiclr-17569	835	7	they	they	PRON
iiclr-17569	835	8	can	can	AUX
iiclr-17569	835	9	not	not	PART
iiclr-17569	835	10	obtain	obtain	VERB
iiclr-17569	835	11	approval	approval	NOUN
iiclr-17569	835	12	from	from	ADP
iiclr-17569	835	13	the	the	DET
iiclr-17569	835	14	employer	employer	NOUN
iiclr-17569	835	15	in	in	ADP
iiclr-17569	835	16	a	a	DET
iiclr-17569	835	17	timely	timely	ADJ
iiclr-17569	835	18	manner	manner	NOUN
iiclr-17569	835	19	,	,	PUNCT
iiclr-17569	835	20	the	the	DET
iiclr-17569	835	21	trustees	trustee	NOUN
iiclr-17569	835	22	can	can	AUX
iiclr-17569	835	23	adopt	adopt	VERB
iiclr-17569	835	24	a	a	DET
iiclr-17569	835	25	resolution	resolution	NOUN
iiclr-17569	835	26	to	to	PART
iiclr-17569	835	27	amend	amend	VERB
iiclr-17569	835	28	the	the	DET
iiclr-17569	835	29	future	future	ADJ
iiclr-17569	835	30	accrual	accrual	ADJ
iiclr-17569	835	31	of	of	ADP
iiclr-17569	835	32	benefits	benefit	NOUN
iiclr-17569	835	33	,	,	PUNCT
iiclr-17569	835	34	with	with	ADP
iiclr-17569	835	35	the	the	DET
iiclr-17569	835	36	employer	employer	NOUN
iiclr-17569	835	37	's	's	PART
iiclr-17569	835	38	permission	permission	NOUN
iiclr-17569	835	39	.	.	PUNCT
iiclr-17569	836	1	pensions	pension	NOUN
iiclr-17569	836	2	act	act	VERB
iiclr-17569	836	3	2004	2004	NUM
iiclr-17569	836	4	,	,	PUNCT
iiclr-17569	836	5	2004	2004	NUM
iiclr-17569	836	6	,	,	PUNCT
iiclr-17569	836	7	c.	c.	PROPN
iiclr-17569	836	8	35	35	NUM
iiclr-17569	836	9	,	,	PUNCT
iiclr-17569	836	10	§	§	PROPN
iiclr-17569	836	11	229(2	229(2	NUM
iiclr-17569	836	12	)	)	PUNCT
iiclr-17569	836	13	.	.	PUNCT
iiclr-17569	837	1	251	251	NUM
iiclr-17569	837	2	.	.	PUNCT
iiclr-17569	838	1	pensions	pension	NOUN
iiclr-17569	838	2	act	act	VERB
iiclr-17569	838	3	2004	2004	NUM
iiclr-17569	838	4	,	,	PUNCT
iiclr-17569	838	5	c.	c.	PROPN
iiclr-17569	838	6	35	35	NUM
iiclr-17569	838	7	,	,	PUNCT
iiclr-17569	838	8	§	§	PROPN
iiclr-17569	838	9	229(3	229(3	NUM
iiclr-17569	838	10	)	)	PUNCT
iiclr-17569	838	11	.	.	PUNCT
iiclr-17569	839	1	252	252	NUM
iiclr-17569	839	2	.	.	PUNCT
iiclr-17569	840	1	i	i	PRON
iiclr-17569	840	2	d.	d.	PROPN
iiclr-17569	840	3	§	§	PROPN
iiclr-17569	840	4	229(5	229(5	NUM
iiclr-17569	840	5	)	)	PUNCT
iiclr-17569	840	6	.	.	PUNCT
iiclr-17569	841	1	again	again	ADV
iiclr-17569	841	2	,	,	PUNCT
iiclr-17569	841	3	civil	civil	ADJ
iiclr-17569	841	4	penalties	penalty	NOUN
iiclr-17569	841	5	apply	apply	VERB
iiclr-17569	841	6	to	to	ADP
iiclr-17569	841	7	any	any	DET
iiclr-17569	841	8	trustee	trustee	NOUN
iiclr-17569	841	9	who	who	PRON
iiclr-17569	841	10	does	do	AUX
iiclr-17569	841	11	not	not	PART
iiclr-17569	841	12	attempt	attempt	VERB
iiclr-17569	841	13	to	to	ADP
iiclr-17569	841	14	2008	2008	NUM
iiclr-17569	841	15	]	]	PUNCT
iiclr-17569	841	16	ind	ind	NOUN
iiclr-17569	841	17	.	.	PUNCT
iiclr-17569	842	1	int'l	int'l	PROPN
iiclr-17569	842	2	&	&	CCONJ
iiclr-17569	842	3	comp	comp	PROPN
iiclr-17569	842	4	.	.	PUNCT
iiclr-17569	843	1	l.	l.	PROPN
iiclr-17569	843	2	rev	rev	PROPN
iiclr-17569	843	3	.	.	PUNCT
iiclr-17569	844	1	the	the	DET
iiclr-17569	844	2	scheme	scheme	NOUN
iiclr-17569	844	3	's	's	PART
iiclr-17569	844	4	trustees	trustee	NOUN
iiclr-17569	844	5	and	and	CCONJ
iiclr-17569	844	6	the	the	DET
iiclr-17569	844	7	employer	employer	NOUN
iiclr-17569	844	8	must	must	AUX
iiclr-17569	844	9	also	also	ADV
iiclr-17569	844	10	consider	consider	VERB
iiclr-17569	844	11	information	information	NOUN
iiclr-17569	844	12	provided	provide	VERB
iiclr-17569	844	13	by	by	ADP
iiclr-17569	844	14	the	the	DET
iiclr-17569	844	15	scheme	scheme	NOUN
iiclr-17569	844	16	's	's	PART
iiclr-17569	844	17	actuary.253	actuary.253	ADJ
iiclr-17569	844	18	the	the	DET
iiclr-17569	844	19	scheme	scheme	NOUN
iiclr-17569	844	20	's	's	PART
iiclr-17569	844	21	actuary	actuary	NOUN
iiclr-17569	844	22	must	must	AUX
iiclr-17569	844	23	be	be	AUX
iiclr-17569	844	24	consulted	consult	VERB
iiclr-17569	844	25	on	on	ADP
iiclr-17569	844	26	matters	matter	NOUN
iiclr-17569	844	27	such	such	ADJ
iiclr-17569	844	28	as	as	ADP
iiclr-17569	844	29	:	:	PUNCT
iiclr-17569	844	30	"	"	PUNCT
iiclr-17569	844	31	the	the	DET
iiclr-17569	844	32	methods	method	NOUN
iiclr-17569	844	33	and	and	CCONJ
iiclr-17569	844	34	assumptions	assumption	NOUN
iiclr-17569	844	35	which	which	PRON
iiclr-17569	844	36	are	be	AUX
iiclr-17569	844	37	used	use	VERB
iiclr-17569	844	38	by	by	ADP
iiclr-17569	844	39	the	the	DET
iiclr-17569	844	40	actuary	actuary	NOUN
iiclr-17569	844	41	in	in	ADP
iiclr-17569	844	42	calculating	calculate	VERB
iiclr-17569	844	43	the	the	DET
iiclr-17569	844	44	scheme	scheme	NOUN
iiclr-17569	844	45	's	's	PART
iiclr-17569	844	46	technical	technical	ADJ
iiclr-17569	844	47	provisions	provision	NOUN
iiclr-17569	844	48	;	;	PUNCT
iiclr-17569	844	49	preparing	prepare	VERB
iiclr-17569	844	50	or	or	CCONJ
iiclr-17569	844	51	revising	revise	VERB
iiclr-17569	844	52	the	the	DET
iiclr-17569	844	53	scheme	scheme	NOUN
iiclr-17569	844	54	's	's	PART
iiclr-17569	844	55	statement	statement	NOUN
iiclr-17569	844	56	of	of	ADP
iiclr-17569	844	57	funding	funding	NOUN
iiclr-17569	844	58	principles	principle	NOUN
iiclr-17569	844	59	;	;	PUNCT
iiclr-17569	844	60	preparing	prepare	VERB
iiclr-17569	844	61	or	or	CCONJ
iiclr-17569	844	62	revising	revise	VERB
iiclr-17569	844	63	a	a	DET
iiclr-17569	844	64	recovery	recovery	NOUN
iiclr-17569	844	65	plan	plan	NOUN
iiclr-17569	844	66	;	;	PUNCT
iiclr-17569	844	67	preparing	prepare	VERB
iiclr-17569	844	68	or	or	CCONJ
iiclr-17569	844	69	revising	revise	VERB
iiclr-17569	844	70	the	the	DET
iiclr-17569	844	71	schedule	schedule	NOUN
iiclr-17569	844	72	of	of	ADP
iiclr-17569	844	73	contributions	contribution	NOUN
iiclr-17569	844	74	;	;	PUNCT
iiclr-17569	844	75	or	or	CCONJ
iiclr-17569	844	76	modifying	modify	VERB
iiclr-17569	844	77	the	the	DET
iiclr-17569	844	78	scheme	scheme	NOUN
iiclr-17569	844	79	as	as	SCONJ
iiclr-17569	844	80	regards	regard	VERB
iiclr-17569	844	81	the	the	DET
iiclr-17569	844	82	future	future	ADJ
iiclr-17569	844	83	accrual	accrual	ADJ
iiclr-17569	844	84	of	of	ADP
iiclr-17569	844	85	benefits	benefit	NOUN
iiclr-17569	844	86	.	.	PUNCT
iiclr-17569	845	1	254	254	NUM
iiclr-17569	845	2	the	the	DET
iiclr-17569	845	3	scheme	scheme	NOUN
iiclr-17569	845	4	's	's	PART
iiclr-17569	845	5	actuary	actuary	NOUN
iiclr-17569	845	6	is	be	AUX
iiclr-17569	845	7	also	also	ADV
iiclr-17569	845	8	required	require	VERB
iiclr-17569	845	9	to	to	PART
iiclr-17569	845	10	consider	consider	VERB
iiclr-17569	845	11	any	any	DET
iiclr-17569	845	12	guidance	guidance	NOUN
iiclr-17569	845	13	set	set	VERB
iiclr-17569	845	14	out	out	ADP
iiclr-17569	845	15	by	by	ADP
iiclr-17569	845	16	approved	approve	VERB
iiclr-17569	845	17	organizations.255	organizations.255	NOUN
iiclr-17569	845	18	the	the	DET
iiclr-17569	845	19	scheme	scheme	NOUN
iiclr-17569	845	20	's	's	PART
iiclr-17569	845	21	trustees	trustee	NOUN
iiclr-17569	845	22	,	,	PUNCT
iiclr-17569	845	23	employer	employer	NOUN
iiclr-17569	845	24	,	,	PUNCT
iiclr-17569	845	25	and	and	CCONJ
iiclr-17569	845	26	actuary	actuary	NOUN
iiclr-17569	845	27	must	must	AUX
iiclr-17569	845	28	all	all	ADV
iiclr-17569	845	29	work	work	VERB
iiclr-17569	845	30	together	together	ADV
iiclr-17569	845	31	to	to	PART
iiclr-17569	845	32	create	create	VERB
iiclr-17569	845	33	the	the	DET
iiclr-17569	845	34	scheme	scheme	NOUN
iiclr-17569	845	35	's	's	PART
iiclr-17569	845	36	funding	funding	NOUN
iiclr-17569	845	37	provisions	provision	NOUN
iiclr-17569	845	38	,	,	PUNCT
iiclr-17569	845	39	256	256	NUM
iiclr-17569	845	40	which	which	PRON
iiclr-17569	845	41	can	can	AUX
iiclr-17569	845	42	sometimes	sometimes	ADV
iiclr-17569	845	43	lead	lead	VERB
iiclr-17569	845	44	to	to	ADP
iiclr-17569	845	45	disagreement	disagreement	NOUN
iiclr-17569	845	46	amongst	amongst	ADP
iiclr-17569	845	47	the	the	DET
iiclr-17569	845	48	parties.257	parties.257	NOUN
iiclr-17569	845	49	in	in	ADP
iiclr-17569	845	50	situations	situation	NOUN
iiclr-17569	845	51	where	where	SCONJ
iiclr-17569	845	52	a	a	DET
iiclr-17569	845	53	disagreement	disagreement	NOUN
iiclr-17569	845	54	occurs	occur	VERB
iiclr-17569	845	55	,	,	PUNCT
iiclr-17569	845	56	the	the	DET
iiclr-17569	845	57	pensions	pension	NOUN
iiclr-17569	845	58	regulator	regulator	NOUN
iiclr-17569	845	59	is	be	AUX
iiclr-17569	845	60	authorized	authorize	VERB
iiclr-17569	845	61	to	to	PART
iiclr-17569	845	62	intervene	intervene	VERB
iiclr-17569	845	63	and	and	CCONJ
iiclr-17569	845	64	help	help	VERB
iiclr-17569	845	65	resolve	resolve	VERB
iiclr-17569	845	66	the	the	DET
iiclr-17569	845	67	disagreement.258	disagreement.258	NOUN
iiclr-17569	845	68	if	if	SCONJ
iiclr-17569	845	69	there	there	PRON
iiclr-17569	845	70	is	be	VERB
iiclr-17569	845	71	a	a	DET
iiclr-17569	845	72	failure	failure	NOUN
iiclr-17569	845	73	to	to	PART
iiclr-17569	845	74	meet	meet	VERB
iiclr-17569	845	75	any	any	PRON
iiclr-17569	845	76	of	of	ADP
iiclr-17569	845	77	the	the	DET
iiclr-17569	845	78	funding	funding	NOUN
iiclr-17569	845	79	requirements	requirement	NOUN
iiclr-17569	845	80	mentioned	mention	VERB
iiclr-17569	845	81	above	above	ADV
iiclr-17569	845	82	,	,	PUNCT
iiclr-17569	845	83	or	or	CCONJ
iiclr-17569	845	84	there	there	PRON
iiclr-17569	845	85	is	be	VERB
iiclr-17569	845	86	a	a	DET
iiclr-17569	845	87	dispute	dispute	NOUN
iiclr-17569	845	88	between	between	ADP
iiclr-17569	845	89	the	the	DET
iiclr-17569	845	90	scheme	scheme	NOUN
iiclr-17569	845	91	's	's	PART
iiclr-17569	845	92	employer	employer	NOUN
iiclr-17569	845	93	and	and	CCONJ
iiclr-17569	845	94	trustees	trustee	NOUN
iiclr-17569	845	95	,	,	PUNCT
iiclr-17569	845	96	the	the	DET
iiclr-17569	845	97	pensions	pension	NOUN
iiclr-17569	845	98	regulator	regulator	NOUN
iiclr-17569	845	99	has	have	VERB
iiclr-17569	845	100	the	the	DET
iiclr-17569	845	101	authority	authority	NOUN
iiclr-17569	845	102	to	to	PART
iiclr-17569	845	103	modify	modify	VERB
iiclr-17569	845	104	future	future	ADJ
iiclr-17569	845	105	benefit	benefit	NOUN
iiclr-17569	845	106	accruals	accrual	NOUN
iiclr-17569	845	107	under	under	ADP
iiclr-17569	845	108	the	the	DET
iiclr-17569	845	109	scheme	scheme	NOUN
iiclr-17569	845	110	;	;	PUNCT
iiclr-17569	845	111	to	to	PART
iiclr-17569	845	112	give	give	VERB
iiclr-17569	845	113	directions	direction	NOUN
iiclr-17569	845	114	about	about	ADP
iiclr-17569	845	115	the	the	DET
iiclr-17569	845	116	manner	manner	NOUN
iiclr-17569	845	117	in	in	ADP
iiclr-17569	845	118	which	which	PRON
iiclr-17569	845	119	the	the	DET
iiclr-17569	845	120	scheme	scheme	NOUN
iiclr-17569	845	121	's	's	PART
iiclr-17569	845	122	technical	technical	ADJ
iiclr-17569	845	123	provisions	provision	NOUN
iiclr-17569	845	124	should	should	AUX
iiclr-17569	845	125	be	be	AUX
iiclr-17569	845	126	calculated	calculate	VERB
iiclr-17569	845	127	,	,	PUNCT
iiclr-17569	845	128	including	include	VERB
iiclr-17569	845	129	the	the	DET
iiclr-17569	845	130	methods	method	NOUN
iiclr-17569	845	131	and	and	CCONJ
iiclr-17569	845	132	assumptions	assumption	NOUN
iiclr-17569	845	133	which	which	PRON
iiclr-17569	845	134	should	should	AUX
iiclr-17569	845	135	be	be	AUX
iiclr-17569	845	136	used	use	VERB
iiclr-17569	845	137	in	in	ADP
iiclr-17569	845	138	the	the	DET
iiclr-17569	845	139	calculation	calculation	NOUN
iiclr-17569	845	140	;	;	PUNCT
iiclr-17569	845	141	to	to	PART
iiclr-17569	845	142	give	give	VERB
iiclr-17569	845	143	directions	direction	NOUN
iiclr-17569	845	144	about	about	ADP
iiclr-17569	845	145	how	how	SCONJ
iiclr-17569	845	146	,	,	PUNCT
iiclr-17569	845	147	and	and	CCONJ
iiclr-17569	845	148	over	over	ADP
iiclr-17569	845	149	what	what	DET
iiclr-17569	845	150	period	period	NOUN
iiclr-17569	845	151	any	any	DET
iiclr-17569	845	152	failure	failure	NOUN
iiclr-17569	845	153	to	to	PART
iiclr-17569	845	154	meet	meet	VERB
iiclr-17569	845	155	the	the	DET
iiclr-17569	845	156	statutory	statutory	ADJ
iiclr-17569	845	157	funding	funding	NOUN
iiclr-17569	845	158	objective	objective	NOUN
iiclr-17569	845	159	should	should	AUX
iiclr-17569	845	160	be	be	AUX
iiclr-17569	845	161	rectified	rectify	VERB
iiclr-17569	845	162	;	;	PUNCT
iiclr-17569	845	163	to	to	PART
iiclr-17569	845	164	impose	impose	VERB
iiclr-17569	845	165	a	a	DET
iiclr-17569	845	166	schedule	schedule	NOUN
iiclr-17569	845	167	of	of	ADP
iiclr-17569	845	168	contributions	contribution	NOUN
iiclr-17569	845	169	on	on	ADP
iiclr-17569	845	170	the	the	DET
iiclr-17569	845	171	scheme	scheme	NOUN
iiclr-17569	845	172	setting	set	VERB
iiclr-17569	845	173	out	out	ADP
iiclr-17569	845	174	the	the	DET
iiclr-17569	845	175	contributions	contribution	NOUN
iiclr-17569	845	176	to	to	PART
iiclr-17569	845	177	be	be	AUX
iiclr-17569	845	178	paid	pay	VERB
iiclr-17569	845	179	and	and	CCONJ
iiclr-17569	845	180	the	the	DET
iiclr-17569	845	181	dates	date	NOUN
iiclr-17569	845	182	they	they	PRON
iiclr-17569	845	183	are	be	AUX
iiclr-17569	845	184	to	to	PART
iiclr-17569	845	185	be	be	AUX
iiclr-17569	845	186	paid.259	paid.259	NOUN
iiclr-17569	845	187	the	the	DET
iiclr-17569	845	188	pensions	pension	NOUN
iiclr-17569	845	189	regulator	regulator	NOUN
iiclr-17569	845	190	,	,	PUNCT
iiclr-17569	845	191	however	however	ADV
iiclr-17569	845	192	,	,	PUNCT
iiclr-17569	845	193	must	must	AUX
iiclr-17569	845	194	refrain	refrain	VERB
iiclr-17569	845	195	from	from	ADP
iiclr-17569	845	196	making	make	VERB
iiclr-17569	845	197	any	any	DET
iiclr-17569	845	198	amendments	amendment	NOUN
iiclr-17569	845	199	to	to	ADP
iiclr-17569	845	200	the	the	DET
iiclr-17569	845	201	funding	funding	NOUN
iiclr-17569	845	202	requirements	requirement	NOUN
iiclr-17569	845	203	that	that	PRON
iiclr-17569	845	204	would	would	AUX
iiclr-17569	845	205	negatively	negatively	ADV
iiclr-17569	845	206	affect	affect	VERB
iiclr-17569	845	207	the	the	DET
iiclr-17569	845	208	existing	exist	VERB
iiclr-17569	845	209	rights	right	NOUN
iiclr-17569	845	210	of	of	ADP
iiclr-17569	845	211	any	any	DET
iiclr-17569	845	212	scheme	scheme	NOUN
iiclr-17569	845	213	participants	participant	NOUN
iiclr-17569	845	214	or	or	CCONJ
iiclr-17569	845	215	their	their	PRON
iiclr-17569	845	216	beneficiaries	beneficiary	NOUN
iiclr-17569	845	217	.	.	PUNCT
iiclr-17569	846	1	260	260	NUM
iiclr-17569	846	2	b.	b.	PROPN
iiclr-17569	846	3	united	united	PROPN
iiclr-17569	846	4	states	states	PROPN
iiclr-17569	846	5	'	'	PART
iiclr-17569	846	6	pbgc	pbgc	PROPN
iiclr-17569	846	7	compared	compare	VERB
iiclr-17569	846	8	with	with	ADP
iiclr-17569	846	9	united	united	PROPN
iiclr-17569	846	10	kingdom	kingdom	PROPN
iiclr-17569	846	11	's	's	PART
iiclr-17569	846	12	ppf	ppf	PROPN
iiclr-17569	846	13	and	and	CCONJ
iiclr-17569	846	14	fcf	fcf	PROPN
iiclr-17569	846	15	1	1	NUM
iiclr-17569	846	16	.	.	PUNCT
iiclr-17569	846	17	united	united	PROPN
iiclr-17569	846	18	states	states	PROPN
iiclr-17569	846	19	'	'	PART
iiclr-17569	846	20	pbgc	pbgc	PROPN
iiclr-17569	847	1	the	the	DET
iiclr-17569	847	2	new	new	ADJ
iiclr-17569	847	3	provisions	provision	NOUN
iiclr-17569	847	4	in	in	ADP
iiclr-17569	847	5	the	the	DET
iiclr-17569	847	6	ppa	ppa	PROPN
iiclr-17569	847	7	2006	2006	NUM
iiclr-17569	847	8	pertaining	pertain	VERB
iiclr-17569	847	9	to	to	ADP
iiclr-17569	847	10	the	the	DET
iiclr-17569	847	11	pbgc	pbgc	PROPN
iiclr-17569	847	12	were	be	AUX
iiclr-17569	847	13	comply	comply	ADJ
iiclr-17569	847	14	with	with	ADP
iiclr-17569	847	15	these	these	DET
iiclr-17569	847	16	regulations	regulation	NOUN
iiclr-17569	847	17	.	.	PUNCT
iiclr-17569	848	1	i	i	PRON
iiclr-17569	848	2	d.	d.	PROPN
iiclr-17569	848	3	§	§	PROPN
iiclr-17569	848	4	229(6	229(6	NUM
iiclr-17569	848	5	)	)	PUNCT
iiclr-17569	848	6	.	.	PUNCT
iiclr-17569	849	1	253	253	NUM
iiclr-17569	849	2	.	.	PUNCT
iiclr-17569	850	1	i	i	PRON
iiclr-17569	850	2	d.	d.	PROPN
iiclr-17569	850	3	§	§	PROPN
iiclr-17569	850	4	230	230	NUM
iiclr-17569	850	5	.	.	PUNCT
iiclr-17569	850	6	254	254	NUM
iiclr-17569	850	7	.	.	PUNCT
iiclr-17569	851	1	work	work	NOUN
iiclr-17569	851	2	and	and	CCONJ
iiclr-17569	851	3	pensions	pension	NOUN
iiclr-17569	851	4	,	,	PUNCT
iiclr-17569	851	5	supra	supra	PROPN
iiclr-17569	851	6	note	note	NOUN
iiclr-17569	851	7	16	16	NUM
iiclr-17569	851	8	,	,	PUNCT
iiclr-17569	851	9	§	§	PROPN
iiclr-17569	851	10	230	230	NUM
iiclr-17569	851	11	839	839	NUM
iiclr-17569	851	12	.	.	PUNCT
iiclr-17569	852	1	255	255	NUM
iiclr-17569	852	2	.	.	PUNCT
iiclr-17569	853	1	i	i	PRON
iiclr-17569	853	2	d.	d.	PROPN
iiclr-17569	853	3	§	§	PROPN
iiclr-17569	853	4	230	230	NUM
iiclr-17569	853	5	841	841	NUM
iiclr-17569	853	6	.	.	PUNCT
iiclr-17569	854	1	approved	approve	VERB
iiclr-17569	854	2	organizations	organization	NOUN
iiclr-17569	854	3	include	include	VERB
iiclr-17569	854	4	the	the	DET
iiclr-17569	854	5	faculty	faculty	NOUN
iiclr-17569	854	6	and	and	CCONJ
iiclr-17569	854	7	institute	institute	PROPN
iiclr-17569	854	8	of	of	ADP
iiclr-17569	854	9	actuaries	actuary	NOUN
iiclr-17569	854	10	,	,	PUNCT
iiclr-17569	854	11	which	which	PRON
iiclr-17569	854	12	also	also	ADV
iiclr-17569	854	13	has	have	VERB
iiclr-17569	854	14	the	the	DET
iiclr-17569	854	15	approval	approval	NOUN
iiclr-17569	854	16	of	of	ADP
iiclr-17569	854	17	secretary	secretary	PROPN
iiclr-17569	854	18	of	of	ADP
iiclr-17569	854	19	state	state	NOUN
iiclr-17569	854	20	.	.	PUNCT
iiclr-17569	855	1	i	i	PRON
iiclr-17569	855	2	d.	d.	VERB
iiclr-17569	855	3	again	again	ADV
iiclr-17569	855	4	,	,	PUNCT
iiclr-17569	855	5	civil	civil	ADJ
iiclr-17569	855	6	penalties	penalty	NOUN
iiclr-17569	855	7	apply	apply	VERB
iiclr-17569	855	8	if	if	SCONJ
iiclr-17569	855	9	these	these	DET
iiclr-17569	855	10	regulations	regulation	NOUN
iiclr-17569	855	11	are	be	AUX
iiclr-17569	855	12	not	not	PART
iiclr-17569	855	13	followed	follow	VERB
iiclr-17569	855	14	,	,	PUNCT
iiclr-17569	855	15	or	or	CCONJ
iiclr-17569	855	16	not	not	PART
iiclr-17569	855	17	even	even	ADV
iiclr-17569	855	18	attempted	attempt	VERB
iiclr-17569	855	19	to	to	PART
iiclr-17569	855	20	be	be	AUX
iiclr-17569	855	21	followed	follow	VERB
iiclr-17569	855	22	,	,	PUNCT
iiclr-17569	855	23	by	by	ADP
iiclr-17569	855	24	the	the	DET
iiclr-17569	855	25	scheme	scheme	NOUN
iiclr-17569	855	26	's	's	PART
iiclr-17569	855	27	trustees	trustee	NOUN
iiclr-17569	855	28	.	.	PUNCT
iiclr-17569	856	1	pensions	pension	NOUN
iiclr-17569	856	2	act	act	VERB
iiclr-17569	856	3	2004	2004	NUM
iiclr-17569	856	4	,	,	PUNCT
iiclr-17569	856	5	c.	c.	PROPN
iiclr-17569	856	6	35	35	NUM
iiclr-17569	856	7	,	,	PUNCT
iiclr-17569	856	8	§	§	PROPN
iiclr-17569	856	9	230(4	230(4	NUM
iiclr-17569	856	10	)	)	PUNCT
iiclr-17569	856	11	.	.	PUNCT
iiclr-17569	857	1	256	256	NUM
iiclr-17569	857	2	.	.	X
iiclr-17569	857	3	work	work	NOUN
iiclr-17569	857	4	and	and	CCONJ
iiclr-17569	857	5	pensions	pension	NOUN
iiclr-17569	857	6	,	,	PUNCT
iiclr-17569	857	7	supra	supra	PROPN
iiclr-17569	857	8	note	note	NOUN
iiclr-17569	857	9	16	16	NUM
iiclr-17569	857	10	,	,	PUNCT
iiclr-17569	857	11	at	at	ADP
iiclr-17569	857	12	§	§	PROPN
iiclr-17569	857	13	220	220	NUM
iiclr-17569	857	14	793	793	NUM
iiclr-17569	857	15	.	.	PUNCT
iiclr-17569	857	16	257	257	NUM
iiclr-17569	857	17	.	.	PUNCT
iiclr-17569	858	1	i	i	PRON
iiclr-17569	858	2	d.	d.	PROPN
iiclr-17569	858	3	§	§	PROPN
iiclr-17569	858	4	231	231	NUM
iiclr-17569	858	5	843	843	NUM
iiclr-17569	858	6	.	.	PUNCT
iiclr-17569	859	1	258	258	NUM
iiclr-17569	859	2	.	.	PUNCT
iiclr-17569	860	1	i	i	PRON
iiclr-17569	860	2	d.	d.	PROPN
iiclr-17569	860	3	259	259	NUM
iiclr-17569	860	4	.	.	PUNCT
iiclr-17569	861	1	i	i	PRON
iiclr-17569	861	2	d.	d.	PROPN
iiclr-17569	861	3	§	§	PROPN
iiclr-17569	861	4	231	231	NUM
iiclr-17569	861	5	844	844	NUM
iiclr-17569	861	6	-	-	SYM
iiclr-17569	861	7	45	45	NUM
iiclr-17569	861	8	.	.	NOUN
iiclr-17569	861	9	260	260	NUM
iiclr-17569	861	10	.	.	PUNCT
iiclr-17569	862	1	i	i	PRON
iiclr-17569	862	2	d.	d.	PROPN
iiclr-17569	862	3	§	§	PROPN
iiclr-17569	862	4	231	231	NUM
iiclr-17569	862	5	846	846	NUM
iiclr-17569	862	6	.	.	PUNCT
iiclr-17569	863	1	[	[	X
iiclr-17569	863	2	vol	vol	NOUN
iiclr-17569	863	3	.	.	PUNCT
iiclr-17569	864	1	18:1	18:1	NUM
iiclr-17569	864	2	a	a	DET
iiclr-17569	864	3	comparative	comparative	ADJ
iiclr-17569	864	4	analysis	analysis	NOUN
iiclr-17569	864	5	of	of	ADP
iiclr-17569	864	6	pension	pension	NOUN
iiclr-17569	864	7	reform	reform	NOUN
iiclr-17569	864	8	enacted	enact	VERB
iiclr-17569	864	9	to	to	PART
iiclr-17569	864	10	address	address	VERB
iiclr-17569	864	11	two	two	NUM
iiclr-17569	864	12	basic	basic	ADJ
iiclr-17569	864	13	problems	problem	NOUN
iiclr-17569	864	14	with	with	ADP
iiclr-17569	864	15	the	the	DET
iiclr-17569	864	16	pbgc	pbgc	PROPN
iiclr-17569	864	17	's	's	PART
iiclr-17569	864	18	premium	premium	ADJ
iiclr-17569	864	19	structure	structure	NOUN
iiclr-17569	864	20	which	which	PRON
iiclr-17569	864	21	have	have	AUX
iiclr-17569	864	22	contributed	contribute	VERB
iiclr-17569	864	23	to	to	ADP
iiclr-17569	864	24	the	the	DET
iiclr-17569	864	25	pbgc	pbgc	PROPN
iiclr-17569	864	26	's	's	PART
iiclr-17569	864	27	deficit.26	deficit.26	ADJ
iiclr-17569	864	28	'	'	PUNCT
iiclr-17569	864	29	the	the	DET
iiclr-17569	864	30	first	first	ADJ
iiclr-17569	864	31	problem	problem	NOUN
iiclr-17569	864	32	was	be	AUX
iiclr-17569	864	33	that	that	SCONJ
iiclr-17569	864	34	"	"	PUNCT
iiclr-17569	864	35	the	the	DET
iiclr-17569	864	36	premium	premium	NOUN
iiclr-17569	864	37	structure	structure	NOUN
iiclr-17569	864	38	did	do	AUX
iiclr-17569	864	39	not	not	PART
iiclr-17569	864	40	adequately	adequately	ADV
iiclr-17569	864	41	reflect	reflect	VERB
iiclr-17569	864	42	the	the	DET
iiclr-17569	864	43	different	different	ADJ
iiclr-17569	864	44	levels	level	NOUN
iiclr-17569	864	45	of	of	ADP
iiclr-17569	864	46	risk	risk	NOUN
iiclr-17569	864	47	,	,	PUNCT
iiclr-17569	864	48	262posed	262pose	VERB
iiclr-17569	864	49	by	by	ADP
iiclr-17569	864	50	plans	plan	NOUN
iiclr-17569	864	51	of	of	ADP
iiclr-17569	864	52	strong	strong	ADJ
iiclr-17569	864	53	and	and	CCONJ
iiclr-17569	864	54	weak	weak	ADJ
iiclr-17569	864	55	companies	company	NOUN
iiclr-17569	864	56	.	.	PUNCT
iiclr-17569	864	57	"	"	PUNCT
iiclr-17569	865	1	the	the	DET
iiclr-17569	865	2	second	second	ADJ
iiclr-17569	865	3	problem	problem	NOUN
iiclr-17569	865	4	was	be	AUX
iiclr-17569	865	5	the	the	DET
iiclr-17569	865	6	premium	premium	ADJ
iiclr-17569	865	7	structure	structure	NOUN
iiclr-17569	865	8	did	do	AUX
iiclr-17569	865	9	not	not	PART
iiclr-17569	865	10	raise	raise	VERB
iiclr-17569	865	11	enough	enough	ADJ
iiclr-17569	865	12	income	income	NOUN
iiclr-17569	865	13	to	to	PART
iiclr-17569	865	14	reduce	reduce	VERB
iiclr-17569	865	15	the	the	DET
iiclr-17569	865	16	current	current	ADJ
iiclr-17569	865	17	or	or	CCONJ
iiclr-17569	865	18	expected	expect	VERB
iiclr-17569	865	19	future	future	NOUN
iiclr-17569	865	20	shortfall.263	shortfall.263	PROPN
iiclr-17569	865	21	the	the	DET
iiclr-17569	865	22	ppa	ppa	PROPN
iiclr-17569	865	23	2006	2006	NUM
iiclr-17569	865	24	made	make	VERB
iiclr-17569	865	25	permanent	permanent	ADJ
iiclr-17569	865	26	the	the	DET
iiclr-17569	865	27	temporarily	temporarily	ADV
iiclr-17569	865	28	dra	dra	PROPN
iiclr-17569	865	29	increased	increase	VERB
iiclr-17569	865	30	flat	flat	ADJ
iiclr-17569	865	31	rate	rate	NOUN
iiclr-17569	865	32	premiums	premium	NOUN
iiclr-17569	865	33	,	,	PUNCT
iiclr-17569	865	34	from	from	ADP
iiclr-17569	865	35	$	$	SYM
iiclr-17569	865	36	10	10	NUM
iiclr-17569	865	37	to	to	PART
iiclr-17569	865	38	$	$	SYM
iiclr-17569	865	39	30	30	NUM
iiclr-17569	865	40	per	per	ADP
iiclr-17569	865	41	participant	participant	NOUN
iiclr-17569	865	42	for	for	ADP
iiclr-17569	865	43	singleemployer	singleemployer	NOUN
iiclr-17569	865	44	plans.26	plans.26	PROPN
iiclr-17569	865	45	while	while	SCONJ
iiclr-17569	865	46	the	the	DET
iiclr-17569	865	47	dra	dra	PROPN
iiclr-17569	865	48	raised	raise	VERB
iiclr-17569	865	49	the	the	DET
iiclr-17569	865	50	flat	flat	ADJ
iiclr-17569	865	51	rate	rate	NOUN
iiclr-17569	865	52	premium	premium	NOUN
iiclr-17569	865	53	,	,	PUNCT
iiclr-17569	865	54	this	this	DET
iiclr-17569	865	55	increase	increase	NOUN
iiclr-17569	865	56	,	,	PUNCT
iiclr-17569	865	57	without	without	ADP
iiclr-17569	865	58	raising	raise	VERB
iiclr-17569	865	59	the	the	DET
iiclr-17569	865	60	variable	variable	ADJ
iiclr-17569	865	61	rate	rate	NOUN
iiclr-17569	865	62	premium	premium	NOUN
iiclr-17569	865	63	,	,	PUNCT
iiclr-17569	865	64	was	be	AUX
iiclr-17569	865	65	still	still	ADV
iiclr-17569	865	66	not	not	PART
iiclr-17569	865	67	sufficient	sufficient	ADJ
iiclr-17569	865	68	to	to	PART
iiclr-17569	865	69	raise	raise	VERB
iiclr-17569	865	70	additional	additional	ADJ
iiclr-17569	865	71	needed	need	VERB
iiclr-17569	865	72	revenue.265	revenue.265	NOUN
iiclr-17569	865	73	in	in	ADP
iiclr-17569	865	74	response	response	NOUN
iiclr-17569	865	75	to	to	ADP
iiclr-17569	865	76	these	these	DET
iiclr-17569	865	77	problems	problem	NOUN
iiclr-17569	865	78	,	,	PUNCT
iiclr-17569	865	79	the	the	DET
iiclr-17569	865	80	ppa	ppa	PROPN
iiclr-17569	865	81	2006	2006	NUM
iiclr-17569	865	82	now	now	ADV
iiclr-17569	865	83	requires	require	VERB
iiclr-17569	865	84	all	all	DET
iiclr-17569	865	85	employers	employer	NOUN
iiclr-17569	865	86	who	who	PRON
iiclr-17569	865	87	do	do	AUX
iiclr-17569	865	88	not	not	PART
iiclr-17569	865	89	have	have	VERB
iiclr-17569	865	90	enough	enough	ADJ
iiclr-17569	865	91	assets	asset	NOUN
iiclr-17569	865	92	to	to	PART
iiclr-17569	865	93	meet	meet	VERB
iiclr-17569	865	94	100	100	NUM
iiclr-17569	865	95	%	%	NOUN
iiclr-17569	865	96	of	of	ADP
iiclr-17569	865	97	their	their	PRON
iiclr-17569	865	98	current	current	ADJ
iiclr-17569	865	99	liabilities	liability	NOUN
iiclr-17569	865	100	to	to	PART
iiclr-17569	865	101	pay	pay	VERB
iiclr-17569	865	102	the	the	DET
iiclr-17569	865	103	variable	variable	ADJ
iiclr-17569	865	104	rate	rate	NOUN
iiclr-17569	865	105	premium.266	premium.266	NOUN
iiclr-17569	865	106	this	this	PRON
iiclr-17569	865	107	should	should	AUX
iiclr-17569	865	108	help	help	VERB
iiclr-17569	865	109	solve	solve	VERB
iiclr-17569	865	110	two	two	NUM
iiclr-17569	865	111	problems	problem	NOUN
iiclr-17569	865	112	for	for	ADP
iiclr-17569	865	113	the	the	DET
iiclr-17569	865	114	pbgc	pbgc	PROPN
iiclr-17569	865	115	,	,	PUNCT
iiclr-17569	865	116	as	as	SCONJ
iiclr-17569	865	117	it	it	PRON
iiclr-17569	865	118	encourages	encourage	VERB
iiclr-17569	865	119	employers	employer	NOUN
iiclr-17569	865	120	to	to	PART
iiclr-17569	865	121	fully	fully	ADV
iiclr-17569	865	122	fund	fund	VERB
iiclr-17569	865	123	their	their	PRON
iiclr-17569	865	124	plans	plan	NOUN
iiclr-17569	865	125	,	,	PUNCT
iiclr-17569	865	126	which	which	PRON
iiclr-17569	865	127	will	will	AUX
iiclr-17569	865	128	decrease	decrease	VERB
iiclr-17569	865	129	the	the	DET
iiclr-17569	865	130	number	number	NOUN
iiclr-17569	865	131	of	of	ADP
iiclr-17569	865	132	underfunded	underfunded	ADJ
iiclr-17569	865	133	plans	plan	NOUN
iiclr-17569	865	134	,	,	PUNCT
iiclr-17569	865	135	and	and	CCONJ
iiclr-17569	865	136	will	will	AUX
iiclr-17569	865	137	also	also	ADV
iiclr-17569	865	138	raise	raise	VERB
iiclr-17569	865	139	more	more	ADJ
iiclr-17569	865	140	revenue	revenue	NOUN
iiclr-17569	865	141	for	for	ADP
iiclr-17569	865	142	the	the	DET
iiclr-17569	865	143	pbgc.267	pbgc.267	NOUN
iiclr-17569	865	144	however	however	ADV
iiclr-17569	865	145	,	,	PUNCT
iiclr-17569	865	146	for	for	ADP
iiclr-17569	865	147	small	small	ADJ
iiclr-17569	865	148	employers	employer	NOUN
iiclr-17569	865	149	,	,	PUNCT
iiclr-17569	865	150	the	the	PRON
iiclr-17569	865	151	ppa	ppa	PROPN
iiclr-17569	865	152	2006	2006	NUM
iiclr-17569	865	153	capped	cap	VERB
iiclr-17569	865	154	the	the	DET
iiclr-17569	865	155	variable	variable	ADJ
iiclr-17569	865	156	premium	premium	NOUN
iiclr-17569	865	157	rate	rate	NOUN
iiclr-17569	865	158	at	at	ADP
iiclr-17569	865	159	$	$	SYM
iiclr-17569	865	160	5	5	NUM
iiclr-17569	865	161	,	,	PUNCT
iiclr-17569	865	162	instead	instead	ADV
iiclr-17569	865	163	of	of	ADP
iiclr-17569	865	164	$	$	SYM
iiclr-17569	865	165	9	9	NUM
iiclr-17569	865	166	,	,	PUNCT
iiclr-17569	865	167	per	per	ADP
iiclr-17569	865	168	plan	plan	NOUN
iiclr-17569	865	169	participant	participant	NOUN
iiclr-17569	865	170	for	for	ADP
iiclr-17569	865	171	each	each	DET
iiclr-17569	865	172	$	$	SYM
iiclr-17569	865	173	1,000	1,000	NUM
iiclr-17569	865	174	the	the	DET
iiclr-17569	865	175	plan	plan	NOUN
iiclr-17569	865	176	is	be	AUX
iiclr-17569	865	177	below	below	ADP
iiclr-17569	865	178	the	the	DET
iiclr-17569	865	179	90	90	NUM
iiclr-17569	865	180	%	%	NOUN
iiclr-17569	865	181	full	full	ADJ
iiclr-17569	865	182	funding	funding	NOUN
iiclr-17569	865	183	limit.268	limit.268	PROPN
iiclr-17569	865	184	the	the	DET
iiclr-17569	865	185	reasoning	reasoning	NOUN
iiclr-17569	865	186	behind	behind	ADP
iiclr-17569	865	187	this	this	DET
iiclr-17569	865	188	cap	cap	NOUN
iiclr-17569	865	189	is	be	AUX
iiclr-17569	865	190	that	that	SCONJ
iiclr-17569	865	191	the	the	DET
iiclr-17569	865	192	variable	variable	ADJ
iiclr-17569	865	193	rate	rate	NOUN
iiclr-17569	865	194	premium	premium	NOUN
iiclr-17569	865	195	has	have	AUX
iiclr-17569	865	196	been	be	AUX
iiclr-17569	865	197	viewed	view	VERB
iiclr-17569	865	198	as	as	ADP
iiclr-17569	865	199	responsible	responsible	ADJ
iiclr-17569	865	200	for	for	ADP
iiclr-17569	865	201	the	the	DET
iiclr-17569	865	202	decline	decline	NOUN
iiclr-17569	865	203	in	in	ADP
iiclr-17569	865	204	the	the	DET
iiclr-17569	865	205	number	number	NOUN
iiclr-17569	865	206	of	of	ADP
iiclr-17569	865	207	small	small	ADJ
iiclr-17569	865	208	employers	employer	NOUN
iiclr-17569	865	209	who	who	PRON
iiclr-17569	865	210	maintain	maintain	VERB
iiclr-17569	865	211	defined	define	VERB
iiclr-17569	865	212	benefit	benefit	NOUN
iiclr-17569	865	213	plans.269	plans.269	NOUN
iiclr-17569	865	214	the	the	DET
iiclr-17569	865	215	ppa	ppa	PROPN
iiclr-17569	865	216	2006	2006	NUM
iiclr-17569	865	217	also	also	ADV
iiclr-17569	865	218	included	include	VERB
iiclr-17569	865	219	several	several	ADJ
iiclr-17569	865	220	provisions	provision	NOUN
iiclr-17569	865	221	pertaining	pertain	VERB
iiclr-17569	865	222	to	to	ADP
iiclr-17569	865	223	plans	plan	NOUN
iiclr-17569	865	224	that	that	PRON
iiclr-17569	865	225	enter	enter	VERB
iiclr-17569	865	226	bankruptcy.270	bankruptcy.270	PROPN
iiclr-17569	865	227	one	one	NUM
iiclr-17569	865	228	of	of	ADP
iiclr-17569	865	229	these	these	DET
iiclr-17569	865	230	provisions	provision	NOUN
iiclr-17569	865	231	made	make	VERB
iiclr-17569	865	232	permanent	permanent	ADJ
iiclr-17569	865	233	the	the	DET
iiclr-17569	865	234	$	$	SYM
iiclr-17569	865	235	1,250	1,250	NUM
iiclr-17569	865	236	termination	termination	NOUN
iiclr-17569	865	237	premiums	premium	NOUN
iiclr-17569	865	238	initially	initially	ADV
iiclr-17569	865	239	set	set	VERB
iiclr-17569	865	240	out	out	ADP
iiclr-17569	865	241	in	in	ADP
iiclr-17569	865	242	the	the	DET
iiclr-17569	865	243	dra.271	dra.271	NOUN
iiclr-17569	865	244	another	another	DET
iiclr-17569	865	245	provision	provision	NOUN
iiclr-17569	865	246	"	"	PUNCT
iiclr-17569	865	247	provides	provide	VERB
iiclr-17569	865	248	for	for	ADP
iiclr-17569	865	249	an	an	DET
iiclr-17569	865	250	earlier	early	ADJ
iiclr-17569	865	251	plan	plan	NOUN
iiclr-17569	865	252	termination	termination	NOUN
iiclr-17569	865	253	date	date	NOUN
iiclr-17569	865	254	where	where	SCONJ
iiclr-17569	865	255	a	a	DET
iiclr-17569	865	256	contributing	contribute	VERB
iiclr-17569	865	257	sponsor	sponsor	NOUN
iiclr-17569	865	258	261	261	NUM
iiclr-17569	865	259	.	.	PUNCT
iiclr-17569	866	1	cch	cch	PROPN
iiclr-17569	866	2	,	,	PUNCT
iiclr-17569	866	3	supra	supra	PROPN
iiclr-17569	866	4	note	note	PROPN
iiclr-17569	866	5	40	40	NUM
iiclr-17569	866	6	,	,	PUNCT
iiclr-17569	866	7	at	at	ADP
iiclr-17569	866	8	204	204	NUM
iiclr-17569	866	9	.	.	PUNCT
iiclr-17569	867	1	262	262	NUM
iiclr-17569	867	2	.	.	PUNCT
iiclr-17569	868	1	i	i	PRON
iiclr-17569	868	2	d.	d.	PROPN
iiclr-17569	868	3	263	263	NUM
iiclr-17569	868	4	.	.	PUNCT
iiclr-17569	869	1	i	i	PRON
iiclr-17569	869	2	d.	d.	PROPN
iiclr-17569	869	3	264	264	NUM
iiclr-17569	869	4	.	.	PUNCT
iiclr-17569	870	1	i	i	PRON
iiclr-17569	870	2	d.	d.	PROPN
iiclr-17569	870	3	at	at	ADP
iiclr-17569	870	4	202	202	NUM
iiclr-17569	870	5	.	.	PUNCT
iiclr-17569	871	1	265	265	NUM
iiclr-17569	871	2	.	.	PUNCT
iiclr-17569	872	1	i	i	PRON
iiclr-17569	872	2	d.	d.	PROPN
iiclr-17569	872	3	at	at	ADP
iiclr-17569	872	4	204	204	NUM
iiclr-17569	872	5	.	.	PUNCT
iiclr-17569	873	1	the	the	DET
iiclr-17569	873	2	flat	flat	ADJ
iiclr-17569	873	3	rate	rate	NOUN
iiclr-17569	873	4	premium	premium	NOUN
iiclr-17569	873	5	was	be	AUX
iiclr-17569	873	6	not	not	PART
iiclr-17569	873	7	sufficient	sufficient	ADJ
iiclr-17569	873	8	for	for	ADP
iiclr-17569	873	9	two	two	NUM
iiclr-17569	873	10	reasons	reason	NOUN
iiclr-17569	873	11	.	.	PUNCT
iiclr-17569	874	1	i	i	PRON
iiclr-17569	874	2	d.	d.	PROPN
iiclr-17569	874	3	first	first	ADV
iiclr-17569	874	4	,	,	PUNCT
iiclr-17569	874	5	allowing	allow	VERB
iiclr-17569	874	6	plans	plan	NOUN
iiclr-17569	874	7	that	that	PRON
iiclr-17569	874	8	are	be	AUX
iiclr-17569	874	9	only	only	ADV
iiclr-17569	874	10	90	90	NUM
iiclr-17569	874	11	%	%	NOUN
iiclr-17569	874	12	funded	fund	VERB
iiclr-17569	874	13	to	to	PART
iiclr-17569	874	14	be	be	AUX
iiclr-17569	874	15	exempt	exempt	ADJ
iiclr-17569	874	16	from	from	ADP
iiclr-17569	874	17	the	the	DET
iiclr-17569	874	18	variable	variable	ADJ
iiclr-17569	874	19	rate	rate	NOUN
iiclr-17569	874	20	premium	premium	NOUN
iiclr-17569	874	21	meant	mean	VERB
iiclr-17569	874	22	only	only	ADV
iiclr-17569	874	23	a	a	DET
iiclr-17569	874	24	few	few	ADJ
iiclr-17569	874	25	plans	plan	NOUN
iiclr-17569	874	26	actually	actually	ADV
iiclr-17569	874	27	paid	pay	VERB
iiclr-17569	874	28	the	the	DET
iiclr-17569	874	29	variable	variable	ADJ
iiclr-17569	874	30	rate	rate	NOUN
iiclr-17569	874	31	premium	premium	NOUN
iiclr-17569	874	32	.	.	PUNCT
iiclr-17569	875	1	i	i	PRON
iiclr-17569	875	2	d.	d.	PROPN
iiclr-17569	875	3	second	second	PROPN
iiclr-17569	875	4	,	,	PUNCT
iiclr-17569	875	5	"	"	PUNCT
iiclr-17569	875	6	variable	variable	ADJ
iiclr-17569	875	7	rate	rate	NOUN
iiclr-17569	875	8	premium	premium	NOUN
iiclr-17569	875	9	revenue	revenue	NOUN
iiclr-17569	875	10	is	be	AUX
iiclr-17569	875	11	artificially	artificially	ADV
iiclr-17569	875	12	low	low	ADJ
iiclr-17569	875	13	because	because	SCONJ
iiclr-17569	875	14	current	current	ADJ
iiclr-17569	875	15	liability	liability	NOUN
iiclr-17569	875	16	'	'	PUNCT
iiclr-17569	875	17	understates	understate	VERB
iiclr-17569	875	18	liabilities	liability	NOUN
iiclr-17569	875	19	at	at	ADP
iiclr-17569	875	20	plan	plan	NOUN
iiclr-17569	875	21	termination	termination	NOUN
iiclr-17569	875	22	,	,	PUNCT
iiclr-17569	875	23	often	often	ADV
iiclr-17569	875	24	dramatically	dramatically	ADV
iiclr-17569	875	25	so	so	ADV
iiclr-17569	875	26	.	.	PUNCT
iiclr-17569	876	1	"	"	PUNCT
iiclr-17569	876	2	'	'	PUNCT
iiclr-17569	876	3	i	i	PRON
iiclr-17569	876	4	d.	d.	PROPN
iiclr-17569	876	5	(	(	PUNCT
iiclr-17569	876	6	quoting	quote	VERB
iiclr-17569	876	7	former	former	ADJ
iiclr-17569	876	8	pbgc	pbgc	PRON
iiclr-17569	876	9	executive	executive	ADJ
iiclr-17569	876	10	director	director	PROPN
iiclr-17569	876	11	bradley	bradley	PROPN
iiclr-17569	876	12	belt	belt	PROPN
iiclr-17569	876	13	's	's	PART
iiclr-17569	876	14	testimony	testimony	NOUN
iiclr-17569	876	15	before	before	ADP
iiclr-17569	876	16	the	the	DET
iiclr-17569	876	17	committee	committee	NOUN
iiclr-17569	876	18	on	on	ADP
iiclr-17569	876	19	budget	budget	NOUN
iiclr-17569	876	20	,	,	PUNCT
iiclr-17569	876	21	us	us	PROPN
iiclr-17569	876	22	senate	senate	PROPN
iiclr-17569	876	23	june	june	PROPN
iiclr-17569	876	24	12	12	NUM
iiclr-17569	876	25	,	,	PUNCT
iiclr-17569	876	26	2005	2005	NUM
iiclr-17569	876	27	)	)	PUNCT
iiclr-17569	876	28	.	.	PUNCT
iiclr-17569	877	1	266	266	NUM
iiclr-17569	877	2	.	.	PUNCT
iiclr-17569	878	1	i	i	PRON
iiclr-17569	878	2	d.	d.	PROPN
iiclr-17569	878	3	267	267	NUM
iiclr-17569	878	4	.	.	PUNCT
iiclr-17569	879	1	i	i	PRON
iiclr-17569	879	2	d.	d.	PROPN
iiclr-17569	879	3	268	268	NUM
iiclr-17569	879	4	.	.	PUNCT
iiclr-17569	880	1	i	i	PRON
iiclr-17569	880	2	d.	d.	PROPN
iiclr-17569	880	3	at	at	ADP
iiclr-17569	880	4	205	205	NUM
iiclr-17569	880	5	.	.	PUNCT
iiclr-17569	881	1	small	small	ADJ
iiclr-17569	881	2	employers	employer	NOUN
iiclr-17569	881	3	have	have	VERB
iiclr-17569	881	4	twenty	twenty	NUM
iiclr-17569	881	5	-	-	PUNCT
iiclr-17569	881	6	five	five	NUM
iiclr-17569	881	7	or	or	CCONJ
iiclr-17569	881	8	less	less	ADJ
iiclr-17569	881	9	employees	employee	NOUN
iiclr-17569	881	10	.	.	PUNCT
iiclr-17569	882	1	i	i	PRON
iiclr-17569	882	2	d.	d.	PROPN
iiclr-17569	882	3	269	269	NUM
iiclr-17569	882	4	.	.	PUNCT
iiclr-17569	883	1	i	i	PRON
iiclr-17569	883	2	d.	d.	PROPN
iiclr-17569	883	3	at	at	ADP
iiclr-17569	883	4	206	206	NUM
iiclr-17569	883	5	.	.	PUNCT
iiclr-17569	884	1	'	'	PUNCT
iiclr-17569	884	2	this	this	DET
iiclr-17569	884	3	provision	provision	NOUN
iiclr-17569	884	4	will	will	AUX
iiclr-17569	884	5	provide	provide	VERB
iiclr-17569	884	6	sorely	sorely	ADV
iiclr-17569	884	7	needed	need	VERB
iiclr-17569	884	8	relief	relief	NOUN
iiclr-17569	884	9	for	for	ADP
iiclr-17569	884	10	many	many	ADJ
iiclr-17569	884	11	small	small	ADJ
iiclr-17569	884	12	plan	plan	NOUN
iiclr-17569	884	13	for	for	ADP
iiclr-17569	884	14	which	which	PRON
iiclr-17569	884	15	the	the	DET
iiclr-17569	884	16	pbgc	pbgc	PRON
iiclr-17569	884	17	variable	variable	ADJ
iiclr-17569	884	18	rate	rate	NOUN
iiclr-17569	884	19	premium	premium	NOUN
iiclr-17569	884	20	,	,	PUNCT
iiclr-17569	884	21	which	which	PRON
iiclr-17569	884	22	is	be	AUX
iiclr-17569	884	23	calculated	calculate	VERB
iiclr-17569	884	24	as	as	ADP
iiclr-17569	884	25	a	a	DET
iiclr-17569	884	26	percentage	percentage	NOUN
iiclr-17569	884	27	of	of	ADP
iiclr-17569	884	28	underfunding	underfunding	NOUN
iiclr-17569	884	29	for	for	ADP
iiclr-17569	884	30	vested	vested	ADJ
iiclr-17569	884	31	benefits	benefit	NOUN
iiclr-17569	884	32	,	,	PUNCT
iiclr-17569	884	33	has	have	AUX
iiclr-17569	884	34	been	be	AUX
iiclr-17569	884	35	excessive	excessive	ADJ
iiclr-17569	884	36	in	in	ADP
iiclr-17569	884	37	relation	relation	NOUN
iiclr-17569	884	38	to	to	ADP
iiclr-17569	884	39	underfunding	underfunde	VERB
iiclr-17569	884	40	for	for	ADP
iiclr-17569	884	41	guaranteed	guarantee	VERB
iiclr-17569	884	42	benefits	benefit	NOUN
iiclr-17569	884	43	.	.	PUNCT
iiclr-17569	884	44	"	"	PUNCT
iiclr-17569	885	1	i	i	PRON
iiclr-17569	885	2	d.	d.	PROPN
iiclr-17569	886	1	"	"	PUNCT
iiclr-17569	886	2	there	there	PRON
iiclr-17569	886	3	has	have	AUX
iiclr-17569	886	4	often	often	ADV
iiclr-17569	886	5	been	be	AUX
iiclr-17569	886	6	,	,	PUNCT
iiclr-17569	886	7	a	a	DET
iiclr-17569	886	8	large	large	ADJ
iiclr-17569	886	9	gap	gap	NOUN
iiclr-17569	886	10	between	between	ADP
iiclr-17569	886	11	vested	vested	ADJ
iiclr-17569	886	12	and	and	CCONJ
iiclr-17569	886	13	guaranteed	guarantee	VERB
iiclr-17569	886	14	benefits	benefit	NOUN
iiclr-17569	886	15	for	for	ADP
iiclr-17569	886	16	small	small	ADJ
iiclr-17569	886	17	plans	plan	NOUN
iiclr-17569	886	18	due	due	ADP
iiclr-17569	886	19	to	to	ADP
iiclr-17569	886	20	the	the	DET
iiclr-17569	886	21	special	special	ADJ
iiclr-17569	886	22	limitations	limitation	NOUN
iiclr-17569	886	23	on	on	ADP
iiclr-17569	886	24	the	the	DET
iiclr-17569	886	25	guarantee	guarantee	NOUN
iiclr-17569	886	26	for	for	ADP
iiclr-17569	886	27	substantial	substantial	ADJ
iiclr-17569	886	28	owners	owner	NOUN
iiclr-17569	886	29	.	.	PUNCT
iiclr-17569	886	30	"	"	PUNCT
iiclr-17569	887	1	i	i	PRON
iiclr-17569	887	2	d.	d.	PROPN
iiclr-17569	887	3	270	270	NUM
iiclr-17569	887	4	.	.	PUNCT
iiclr-17569	888	1	pension	pension	NOUN
iiclr-17569	888	2	protection	protection	PROPN
iiclr-17569	888	3	act	act	NOUN
iiclr-17569	888	4	of	of	ADP
iiclr-17569	888	5	2006	2006	NUM
iiclr-17569	888	6	,	,	PUNCT
iiclr-17569	888	7	pub	pub	NOUN
iiclr-17569	888	8	.	.	PUNCT
iiclr-17569	889	1	l.	l.	PROPN
iiclr-17569	889	2	no	no	INTJ
iiclr-17569	889	3	.	.	PROPN
iiclr-17569	890	1	109	109	NUM
iiclr-17569	890	2	-	-	SYM
iiclr-17569	890	3	280	280	NUM
iiclr-17569	890	4	,	,	PUNCT
iiclr-17569	890	5	§	§	PROPN
iiclr-17569	890	6	§	§	PROPN
iiclr-17569	890	7	401(b)(1	401(b)(1	PROPN
iiclr-17569	890	8	)	)	PUNCT
iiclr-17569	891	1	,	,	PUNCT
iiclr-17569	891	2	404(a)-(b	404(a)-(b	NUM
iiclr-17569	891	3	)	)	PUNCT
iiclr-17569	891	4	(	(	PUNCT
iiclr-17569	891	5	codified	codify	VERB
iiclr-17569	891	6	as	as	ADP
iiclr-17569	891	7	an	an	DET
iiclr-17569	891	8	amendment	amendment	NOUN
iiclr-17569	891	9	to	to	ADP
iiclr-17569	891	10	29	29	NUM
iiclr-17569	891	11	u.s.c.a	u.s.c.a	PROPN
iiclr-17569	891	12	.	.	PUNCT
iiclr-17569	892	1	§	§	PROPN
iiclr-17569	892	2	§	§	PROPN
iiclr-17569	892	3	1306	1306	NUM
iiclr-17569	892	4	,	,	PUNCT
iiclr-17569	892	5	1322	1322	NUM
iiclr-17569	892	6	,	,	PUNCT
iiclr-17569	892	7	1344	1344	NUM
iiclr-17569	892	8	(	(	PUNCT
iiclr-17569	892	9	2007	2007	NUM
iiclr-17569	892	10	)	)	PUNCT
iiclr-17569	892	11	)	)	PUNCT
iiclr-17569	892	12	.	.	PUNCT
iiclr-17569	893	1	271	271	NUM
iiclr-17569	893	2	.	.	X
iiclr-17569	893	3	cch	cch	PROPN
iiclr-17569	893	4	,	,	PUNCT
iiclr-17569	893	5	supra	supra	PROPN
iiclr-17569	893	6	note	note	PROPN
iiclr-17569	893	7	40	40	NUM
iiclr-17569	893	8	,	,	PUNCT
iiclr-17569	893	9	at	at	ADP
iiclr-17569	893	10	205	205	NUM
iiclr-17569	893	11	.	.	PUNCT
iiclr-17569	894	1	this	this	DET
iiclr-17569	894	2	provision	provision	NOUN
iiclr-17569	894	3	is	be	AUX
iiclr-17569	894	4	often	often	ADV
iiclr-17569	894	5	referred	refer	VERB
iiclr-17569	894	6	to	to	ADP
iiclr-17569	894	7	as	as	ADP
iiclr-17569	894	8	the	the	DET
iiclr-17569	894	9	"	"	PUNCT
iiclr-17569	894	10	exit	exit	NOUN
iiclr-17569	894	11	fee	fee	NOUN
iiclr-17569	894	12	"	"	PUNCT
iiclr-17569	894	13	and	and	CCONJ
iiclr-17569	894	14	could	could	AUX
iiclr-17569	894	15	be	be	AUX
iiclr-17569	894	16	substantial	substantial	ADJ
iiclr-17569	894	17	for	for	ADP
iiclr-17569	894	18	a	a	DET
iiclr-17569	894	19	large	large	ADJ
iiclr-17569	894	20	plan	plan	NOUN
iiclr-17569	894	21	.	.	PUNCT
iiclr-17569	895	1	i	i	PRON
iiclr-17569	895	2	d.	d.	VERB
iiclr-17569	895	3	this	this	PRON
iiclr-17569	895	4	could	could	AUX
iiclr-17569	895	5	then	then	ADV
iiclr-17569	895	6	lead	lead	VERB
iiclr-17569	895	7	to	to	ADP
iiclr-17569	895	8	employers	employer	NOUN
iiclr-17569	895	9	having	have	VERB
iiclr-17569	895	10	difficulty	difficulty	NOUN
iiclr-17569	895	11	reorganizing	reorganize	VERB
iiclr-17569	895	12	after	after	ADP
iiclr-17569	895	13	bankruptcy	bankruptcy	NOUN
iiclr-17569	895	14	which	which	PRON
iiclr-17569	895	15	might	might	AUX
iiclr-17569	895	16	result	result	VERB
iiclr-17569	895	17	instead	instead	ADV
iiclr-17569	895	18	in	in	ADP
iiclr-17569	895	19	asset	asset	NOUN
iiclr-17569	895	20	sales	sale	NOUN
iiclr-17569	895	21	.	.	PUNCT
iiclr-17569	896	1	i	i	PRON
iiclr-17569	896	2	d.	d.	PROPN
iiclr-17569	896	3	20081	20081	NUM
iiclr-17569	896	4	ind	ind	PROPN
iiclr-17569	896	5	.	.	PUNCT
iiclr-17569	897	1	int'l	int'l	PROPN
iiclr-17569	897	2	&	&	CCONJ
iiclr-17569	897	3	comp	comp	PROPN
iiclr-17569	897	4	.	.	PUNCT
iiclr-17569	898	1	l.	l.	PROPN
iiclr-17569	898	2	rev	rev	PROPN
iiclr-17569	898	3	.	.	PROPN
iiclr-17569	898	4	enters	enter	VERB
iiclr-17569	898	5	into	into	ADP
iiclr-17569	898	6	a	a	DET
iiclr-17569	898	7	bankruptcy	bankruptcy	NOUN
iiclr-17569	898	8	proceeding	proceeding	NOUN
iiclr-17569	898	9	before	before	ADP
iiclr-17569	898	10	the	the	DET
iiclr-17569	898	11	date	date	NOUN
iiclr-17569	898	12	that	that	PRON
iiclr-17569	898	13	would	would	AUX
iiclr-17569	898	14	otherwise	otherwise	ADV
iiclr-17569	898	15	have	have	AUX
iiclr-17569	898	16	been	be	AUX
iiclr-17569	898	17	treated	treat	VERB
iiclr-17569	898	18	as	as	ADP
iiclr-17569	898	19	the	the	DET
iiclr-17569	898	20	plan	plan	NOUN
iiclr-17569	898	21	termination	termination	NOUN
iiclr-17569	898	22	date	date	NOUN
iiclr-17569	898	23	for	for	ADP
iiclr-17569	898	24	purposes	purpose	NOUN
iiclr-17569	898	25	of	of	ADP
iiclr-17569	898	26	determining	determine	VERB
iiclr-17569	898	27	the	the	DET
iiclr-17569	898	28	amount	amount	NOUN
iiclr-17569	898	29	of	of	ADP
iiclr-17569	898	30	pbgc	pbgc	NOUN
iiclr-17569	898	31	's	's	PART
iiclr-17569	898	32	guarantee	guarantee	NOUN
iiclr-17569	898	33	of	of	ADP
iiclr-17569	898	34	benefits	benefit	NOUN
iiclr-17569	898	35	....	....	PUNCT
iiclr-17569	898	36	,	,	PUNCT
iiclr-17569	898	37	this	this	PRON
iiclr-17569	898	38	means	mean	VERB
iiclr-17569	898	39	that	that	SCONJ
iiclr-17569	898	40	the	the	DET
iiclr-17569	898	41	amount	amount	NOUN
iiclr-17569	898	42	of	of	ADP
iiclr-17569	898	43	benefits	benefit	NOUN
iiclr-17569	898	44	guaranteed	guarantee	VERB
iiclr-17569	898	45	by	by	ADP
iiclr-17569	898	46	the	the	DET
iiclr-17569	898	47	pbgc	pbgc	PROPN
iiclr-17569	898	48	is	be	AUX
iiclr-17569	898	49	frozen	freeze	VERB
iiclr-17569	898	50	once	once	ADV
iiclr-17569	898	51	the	the	DET
iiclr-17569	898	52	employer	employer	NOUN
iiclr-17569	898	53	has	have	AUX
iiclr-17569	898	54	entered	enter	VERB
iiclr-17569	898	55	bankruptcy	bankruptcy	NOUN
iiclr-17569	898	56	.	.	PUNCT
iiclr-17569	899	1	27	27	NUM
iiclr-17569	899	2	3	3	NUM
iiclr-17569	899	3	treating	treat	VERB
iiclr-17569	899	4	the	the	DET
iiclr-17569	899	5	date	date	NOUN
iiclr-17569	899	6	of	of	ADP
iiclr-17569	899	7	the	the	DET
iiclr-17569	899	8	employer	employer	NOUN
iiclr-17569	899	9	's	's	PART
iiclr-17569	899	10	bankruptcy	bankruptcy	NOUN
iiclr-17569	899	11	petition	petition	NOUN
iiclr-17569	899	12	"	"	PUNCT
iiclr-17569	899	13	as	as	SCONJ
iiclr-17569	899	14	the	the	DET
iiclr-17569	899	15	plan	plan	NOUN
iiclr-17569	899	16	termination	termination	NOUN
iiclr-17569	899	17	date	date	NOUN
iiclr-17569	899	18	shortens	shorten	VERB
iiclr-17569	899	19	the	the	DET
iiclr-17569	899	20	time	time	NOUN
iiclr-17569	899	21	frame	frame	NOUN
iiclr-17569	899	22	for	for	SCONJ
iiclr-17569	899	23	participants	participant	NOUN
iiclr-17569	899	24	to	to	PART
iiclr-17569	899	25	establish	establish	VERB
iiclr-17569	899	26	entitlement	entitlement	NOUN
iiclr-17569	899	27	to	to	ADP
iiclr-17569	899	28	benefits	benefit	NOUN
iiclr-17569	899	29	,	,	PUNCT
iiclr-17569	899	30	for	for	ADP
iiclr-17569	899	31	benefits	benefit	NOUN
iiclr-17569	899	32	to	to	PART
iiclr-17569	899	33	become	become	VERB
iiclr-17569	899	34	nonforfeitable	nonforfeitable	ADJ
iiclr-17569	899	35	,	,	PUNCT
iiclr-17569	899	36	for	for	SCONJ
iiclr-17569	899	37	participants	participant	NOUN
iiclr-17569	899	38	to	to	PART
iiclr-17569	899	39	establish	establish	VERB
iiclr-17569	899	40	disability	disability	NOUN
iiclr-17569	899	41	,	,	PUNCT
iiclr-17569	899	42	and/or	and/or	CCONJ
iiclr-17569	899	43	for	for	ADP
iiclr-17569	899	44	a	a	DET
iiclr-17569	899	45	plan	plan	NOUN
iiclr-17569	899	46	account	account	NOUN
iiclr-17569	899	47	to	to	PART
iiclr-17569	899	48	be	be	AUX
iiclr-17569	899	49	valued	value	VERB
iiclr-17569	899	50	at	at	ADP
iiclr-17569	899	51	less	less	ADJ
iiclr-17569	899	52	than	than	ADP
iiclr-17569	899	53	the	the	DET
iiclr-17569	899	54	$	$	SYM
iiclr-17569	899	55	5,000	5,000	NUM
iiclr-17569	899	56	lumpsum	lumpsum	NOUN
iiclr-17569	899	57	distribution	distribution	NOUN
iiclr-17569	899	58	threshold	threshold	NOUN
iiclr-17569	899	59	.	.	PUNCT
iiclr-17569	900	1	274	274	NUM
iiclr-17569	900	2	essentially	essentially	ADV
iiclr-17569	900	3	,	,	PUNCT
iiclr-17569	900	4	this	this	PRON
iiclr-17569	900	5	may	may	AUX
iiclr-17569	900	6	lead	lead	VERB
iiclr-17569	900	7	to	to	ADP
iiclr-17569	900	8	a	a	DET
iiclr-17569	900	9	reduction	reduction	NOUN
iiclr-17569	900	10	in	in	ADP
iiclr-17569	900	11	the	the	DET
iiclr-17569	900	12	amount	amount	NOUN
iiclr-17569	900	13	of	of	ADP
iiclr-17569	900	14	benefits	benefit	NOUN
iiclr-17569	900	15	for	for	ADP
iiclr-17569	900	16	which	which	PRON
iiclr-17569	900	17	the	the	DET
iiclr-17569	900	18	pbgc	pbgc	PROPN
iiclr-17569	900	19	is	be	AUX
iiclr-17569	900	20	responsible.275	responsible.275	PROPN
iiclr-17569	900	21	2	2	NUM
iiclr-17569	900	22	.	.	PUNCT
iiclr-17569	900	23	united	united	PROPN
iiclr-17569	900	24	kingdom	kingdom	PROPN
iiclr-17569	900	25	's	's	PART
iiclr-17569	900	26	ppf	ppf	PROPN
iiclr-17569	900	27	and	and	CCONJ
iiclr-17569	900	28	fcf	fcf	PROPN
iiclr-17569	900	29	the	the	DET
iiclr-17569	900	30	ppf	ppf	PROPN
iiclr-17569	900	31	was	be	AUX
iiclr-17569	900	32	created	create	VERB
iiclr-17569	900	33	by	by	ADP
iiclr-17569	900	34	the	the	DET
iiclr-17569	900	35	pa	pa	PROPN
iiclr-17569	900	36	2004	2004	NUM
iiclr-17569	900	37	to	to	PART
iiclr-17569	900	38	insure	insure	VERB
iiclr-17569	900	39	qualified	qualified	ADJ
iiclr-17569	900	40	defined	define	VERB
iiclr-17569	900	41	benefit	benefit	NOUN
iiclr-17569	900	42	pension	pension	NOUN
iiclr-17569	900	43	schemes	scheme	NOUN
iiclr-17569	900	44	in	in	ADP
iiclr-17569	900	45	case	case	NOUN
iiclr-17569	900	46	the	the	DET
iiclr-17569	900	47	scheme	scheme	NOUN
iiclr-17569	900	48	's	's	PART
iiclr-17569	900	49	sponsoring	sponsor	VERB
iiclr-17569	900	50	employer	employer	NOUN
iiclr-17569	900	51	does	do	AUX
iiclr-17569	900	52	not	not	PART
iiclr-17569	900	53	have	have	VERB
iiclr-17569	900	54	276enough	276enough	PROPN
iiclr-17569	900	55	assets	asset	NOUN
iiclr-17569	900	56	to	to	PART
iiclr-17569	900	57	meet	meet	VERB
iiclr-17569	900	58	the	the	DET
iiclr-17569	900	59	obligations	obligation	NOUN
iiclr-17569	900	60	to	to	ADP
iiclr-17569	900	61	the	the	DET
iiclr-17569	900	62	scheme	scheme	NOUN
iiclr-17569	900	63	.	.	PUNCT
iiclr-17569	901	1	the	the	DET
iiclr-17569	901	2	ppf	ppf	PROPN
iiclr-17569	901	3	is	be	AUX
iiclr-17569	901	4	funded	fund	VERB
iiclr-17569	901	5	by	by	ADP
iiclr-17569	901	6	levies	levy	NOUN
iiclr-17569	901	7	collected	collect	VERB
iiclr-17569	901	8	from	from	ADP
iiclr-17569	901	9	covered	covered	ADJ
iiclr-17569	901	10	schemes	scheme	NOUN
iiclr-17569	901	11	,	,	PUNCT
iiclr-17569	901	12	any	any	DET
iiclr-17569	901	13	money	money	NOUN
iiclr-17569	901	14	borrowed	borrow	VERB
iiclr-17569	901	15	,	,	PUNCT
iiclr-17569	901	16	interest	interest	NOUN
iiclr-17569	901	17	earned	earn	VERB
iiclr-17569	901	18	from	from	ADP
iiclr-17569	901	19	investment	investment	NOUN
iiclr-17569	901	20	of	of	ADP
iiclr-17569	901	21	assets	asset	NOUN
iiclr-17569	901	22	,	,	PUNCT
iiclr-17569	901	23	and	and	CCONJ
iiclr-17569	901	24	any	any	DET
iiclr-17569	901	25	amounts	amount	NOUN
iiclr-17569	901	26	recovered	recover	VERB
iiclr-17569	901	27	,	,	PUNCT
iiclr-17569	901	28	transferred	transfer	VERB
iiclr-17569	901	29	from	from	ADP
iiclr-17569	901	30	or	or	CCONJ
iiclr-17569	901	31	repaid	repay	VERB
iiclr-17569	901	32	from	from	ADP
iiclr-17569	901	33	schemes.277	schemes.277	NOUN
iiclr-17569	901	34	when	when	SCONJ
iiclr-17569	901	35	the	the	DET
iiclr-17569	901	36	ppf	ppf	PROPN
iiclr-17569	901	37	began	begin	VERB
iiclr-17569	901	38	operating	operate	VERB
iiclr-17569	901	39	on	on	ADP
iiclr-17569	901	40	april	april	PROPN
iiclr-17569	901	41	6	6	NUM
iiclr-17569	901	42	,	,	PUNCT
iiclr-17569	901	43	2005,278	2005,278	NUM
iiclr-17569	901	44	an	an	DET
iiclr-17569	901	45	initial	initial	ADJ
iiclr-17569	901	46	levy	levy	NOUN
iiclr-17569	901	47	on	on	ADP
iiclr-17569	901	48	eligible	eligible	ADJ
iiclr-17569	901	49	schemes	scheme	NOUN
iiclr-17569	901	50	took	take	VERB
iiclr-17569	901	51	place	place	NOUN
iiclr-17569	901	52	to	to	PART
iiclr-17569	901	53	provide	provide	VERB
iiclr-17569	901	54	preliminary	preliminary	ADJ
iiclr-17569	901	55	funding.279	funding.279	NOUN
iiclr-17569	901	56	the	the	DET
iiclr-17569	901	57	initial	initial	ADJ
iiclr-17569	901	58	levy	levy	NOUN
iiclr-17569	901	59	was	be	AUX
iiclr-17569	901	60	assessed	assess	VERB
iiclr-17569	901	61	on	on	ADP
iiclr-17569	901	62	a	a	DET
iiclr-17569	901	63	per	per	X
iiclr-17569	901	64	plan	plan	NOUN
iiclr-17569	901	65	basis	basis	NOUN
iiclr-17569	901	66	,	,	PUNCT
iiclr-17569	901	67	determined	determine	VERB
iiclr-17569	901	68	by	by	ADP
iiclr-17569	901	69	the	the	DET
iiclr-17569	901	70	number	number	NOUN
iiclr-17569	901	71	of	of	ADP
iiclr-17569	901	72	participants	participant	NOUN
iiclr-17569	901	73	in	in	ADP
iiclr-17569	901	74	the	the	DET
iiclr-17569	901	75	scheme	scheme	NOUN
iiclr-17569	901	76	and	and	CCONJ
iiclr-17569	901	77	their	their	PRON
iiclr-17569	901	78	status	status	NOUN
iiclr-17569	901	79	.	.	PUNCT
iiclr-17569	902	1	280	280	NUM
iiclr-17569	902	2	the	the	DET
iiclr-17569	902	3	levy	levy	NOUN
iiclr-17569	902	4	was	be	AUX
iiclr-17569	902	5	£	£	SYM
iiclr-17569	902	6	15	15	NUM
iiclr-17569	902	7	for	for	ADP
iiclr-17569	902	8	each	each	DET
iiclr-17569	902	9	participant	participant	NOUN
iiclr-17569	902	10	and	and	CCONJ
iiclr-17569	902	11	each	each	DET
iiclr-17569	902	12	retiree	retiree	NOUN
iiclr-17569	902	13	,	,	PUNCT
iiclr-17569	902	14	or	or	CCONJ
iiclr-17569	902	15	beneficiary	beneficiary	NOUN
iiclr-17569	902	16	who	who	PRON
iiclr-17569	902	17	was	be	AUX
iiclr-17569	902	18	collecting	collect	VERB
iiclr-17569	902	19	a	a	DET
iiclr-17569	902	20	retiree	retiree	NOUN
iiclr-17569	902	21	's	's	PART
iiclr-17569	902	22	benefit	benefit	NOUN
iiclr-17569	902	23	,	,	PUNCT
iiclr-17569	902	24	and	and	CCONJ
iiclr-17569	902	25	£	£	SYM
iiclr-17569	902	26	5	5	NUM
iiclr-17569	902	27	for	for	ADP
iiclr-17569	902	28	each	each	DET
iiclr-17569	902	29	deferred	defer	VERB
iiclr-17569	902	30	member	member	NOUN
iiclr-17569	902	31	.	.	PUNCT
iiclr-17569	903	1	28	28	NUM
iiclr-17569	903	2	'	'	PART
iiclr-17569	903	3	the	the	DET
iiclr-17569	903	4	initial	initial	ADJ
iiclr-17569	903	5	levy	levy	NOUN
iiclr-17569	903	6	was	be	AUX
iiclr-17569	903	7	estimated	estimate	VERB
iiclr-17569	903	8	to	to	PART
iiclr-17569	903	9	bring	bring	VERB
iiclr-17569	903	10	in	in	ADP
iiclr-17569	903	11	about	about	ADP
iiclr-17569	903	12	£	£	SYM
iiclr-17569	903	13	150	150	NUM
iiclr-17569	903	14	million	million	NUM
iiclr-17569	903	15	in	in	ADP
iiclr-17569	903	16	funding	funding	NOUN
iiclr-17569	903	17	for	for	ADP
iiclr-17569	903	18	the	the	DET
iiclr-17569	903	19	ppf.2	ppf.2	NOUN
iiclr-17569	903	20	2	2	NUM
iiclr-17569	903	21	starting	start	VERB
iiclr-17569	903	22	in	in	ADP
iiclr-17569	903	23	the	the	DET
iiclr-17569	903	24	2006	2006	NUM
iiclr-17569	903	25	financial	financial	ADJ
iiclr-17569	903	26	year	year	NOUN
iiclr-17569	903	27	,	,	PUNCT
iiclr-17569	903	28	a	a	DET
iiclr-17569	903	29	pension	pension	NOUN
iiclr-17569	903	30	protection	protection	NOUN
iiclr-17569	903	31	levy	levy	NOUN
iiclr-17569	903	32	,	,	PUNCT
iiclr-17569	903	33	consisting	consist	VERB
iiclr-17569	903	34	of	of	ADP
iiclr-17569	903	35	risk	risk	NOUN
iiclr-17569	903	36	-	-	PUNCT
iiclr-17569	903	37	based	base	VERB
iiclr-17569	903	38	and	and	CCONJ
iiclr-17569	903	39	scheme	scheme	NOUN
iiclr-17569	903	40	-	-	PUNCT
iiclr-17569	903	41	based	base	VERB
iiclr-17569	903	42	factors	factor	NOUN
iiclr-17569	903	43	,	,	PUNCT
iiclr-17569	903	44	will	will	AUX
iiclr-17569	903	45	be	be	AUX
iiclr-17569	903	46	issued	issue	VERB
iiclr-17569	903	47	yearly	yearly	ADV
iiclr-17569	903	48	to	to	ADP
iiclr-17569	903	49	all	all	DET
iiclr-17569	903	50	eligible	eligible	ADJ
iiclr-17569	903	51	272	272	NUM
iiclr-17569	903	52	.	.	PUNCT
iiclr-17569	904	1	thomson	thomson	PROPN
iiclr-17569	904	2	ria	ria	PROPN
iiclr-17569	904	3	,	,	PUNCT
iiclr-17569	904	4	supra	supra	PROPN
iiclr-17569	904	5	note	note	PROPN
iiclr-17569	904	6	108	108	NUM
iiclr-17569	904	7	,	,	PUNCT
iiclr-17569	904	8	at	at	ADP
iiclr-17569	904	9	278	278	NUM
iiclr-17569	904	10	.	.	PUNCT
iiclr-17569	904	11	273	273	NUM
iiclr-17569	904	12	.	.	PUNCT
iiclr-17569	905	1	i	i	PRON
iiclr-17569	905	2	d.	d.	PROPN
iiclr-17569	905	3	274	274	NUM
iiclr-17569	905	4	.	.	PUNCT
iiclr-17569	906	1	i	i	PRON
iiclr-17569	906	2	d.	d.	PROPN
iiclr-17569	906	3	at	at	ADP
iiclr-17569	906	4	278	278	NUM
iiclr-17569	906	5	-	-	SYM
iiclr-17569	906	6	79	79	NUM
iiclr-17569	906	7	.	.	PUNCT
iiclr-17569	907	1	275	275	NUM
iiclr-17569	907	2	.	.	PUNCT
iiclr-17569	908	1	i	i	PRON
iiclr-17569	908	2	d.	d.	PROPN
iiclr-17569	908	3	at	at	ADP
iiclr-17569	908	4	279	279	NUM
iiclr-17569	908	5	.	.	PUNCT
iiclr-17569	909	1	276	276	NUM
iiclr-17569	909	2	.	.	PUNCT
iiclr-17569	909	3	welcome	welcome	VERB
iiclr-17569	909	4	to	to	ADP
iiclr-17569	909	5	pbgc	pbgc	PROPN
iiclr-17569	909	6	,	,	PUNCT
iiclr-17569	909	7	supra	supra	PROPN
iiclr-17569	909	8	note	note	NOUN
iiclr-17569	909	9	60	60	NUM
iiclr-17569	909	10	.	.	PUNCT
iiclr-17569	909	11	277	277	NUM
iiclr-17569	909	12	.	.	PUNCT
iiclr-17569	910	1	pensions	pension	NOUN
iiclr-17569	910	2	act	act	VERB
iiclr-17569	910	3	2004	2004	NUM
iiclr-17569	910	4	,	,	PUNCT
iiclr-17569	910	5	c.	c.	PROPN
iiclr-17569	910	6	35	35	NUM
iiclr-17569	910	7	,	,	PUNCT
iiclr-17569	910	8	§	§	PROPN
iiclr-17569	910	9	173(1	173(1	NUM
iiclr-17569	910	10	)	)	PUNCT
iiclr-17569	910	11	.	.	PUNCT
iiclr-17569	911	1	278	278	NUM
iiclr-17569	911	2	.	.	PUNCT
iiclr-17569	912	1	welcome	welcome	ADJ
iiclr-17569	912	2	to	to	ADP
iiclr-17569	912	3	pbgc	pbgc	PROPN
iiclr-17569	912	4	,	,	PUNCT
iiclr-17569	912	5	supra	supra	PROPN
iiclr-17569	912	6	note	note	NOUN
iiclr-17569	912	7	60	60	NUM
iiclr-17569	912	8	.	.	PUNCT
iiclr-17569	912	9	279	279	NUM
iiclr-17569	912	10	.	.	PUNCT
iiclr-17569	913	1	pensions	pension	NOUN
iiclr-17569	913	2	act	act	VERB
iiclr-17569	913	3	2004	2004	NUM
iiclr-17569	913	4	,	,	PUNCT
iiclr-17569	913	5	c.	c.	PROPN
iiclr-17569	913	6	35	35	NUM
iiclr-17569	913	7	,	,	PUNCT
iiclr-17569	913	8	§	§	NOUN
iiclr-17569	913	9	174(1	174(1	NUM
iiclr-17569	913	10	)	)	PUNCT
iiclr-17569	913	11	.	.	PUNCT
iiclr-17569	914	1	280	280	NUM
iiclr-17569	914	2	.	.	PUNCT
iiclr-17569	914	3	pension	pension	NOUN
iiclr-17569	914	4	protection	protection	NOUN
iiclr-17569	914	5	fund	fund	PROPN
iiclr-17569	914	6	,	,	PUNCT
iiclr-17569	914	7	a	a	DET
iiclr-17569	914	8	guide	guide	NOUN
iiclr-17569	914	9	to	to	ADP
iiclr-17569	914	10	the	the	DET
iiclr-17569	914	11	pension	pension	NOUN
iiclr-17569	914	12	protection	protection	NOUN
iiclr-17569	914	13	levies	levy	VERB
iiclr-17569	914	14	2005/06	2005/06	NUM
iiclr-17569	914	15	4	4	NUM
iiclr-17569	914	16	,	,	PUNCT
iiclr-17569	914	17	http://www.pensionprotectionfund.org.uk/guide-to-levies.pdf	http://www.pensionprotectionfund.org.uk/guide-to-levies.pdf	PROPN
iiclr-17569	914	18	(	(	PUNCT
iiclr-17569	914	19	last	last	ADJ
iiclr-17569	914	20	visited	visit	VERB
iiclr-17569	914	21	jan	jan	PROPN
iiclr-17569	914	22	.	.	PROPN
iiclr-17569	914	23	19	19	NUM
iiclr-17569	914	24	,	,	PUNCT
iiclr-17569	914	25	2008	2008	NUM
iiclr-17569	914	26	)	)	PUNCT
iiclr-17569	915	1	[	[	X
iiclr-17569	915	2	hereinafter	hereinafter	NOUN
iiclr-17569	915	3	guide	guide	NOUN
iiclr-17569	915	4	to	to	ADP
iiclr-17569	915	5	levies	levy	NOUN
iiclr-17569	915	6	]	]	PUNCT
iiclr-17569	915	7	.	.	PUNCT
iiclr-17569	916	1	281	281	NUM
iiclr-17569	916	2	.	.	PUNCT
iiclr-17569	917	1	i	i	PRON
iiclr-17569	917	2	d.	d.	PROPN
iiclr-17569	917	3	at	at	ADP
iiclr-17569	917	4	4	4	NUM
iiclr-17569	917	5	.	.	PUNCT
iiclr-17569	918	1	a	a	DET
iiclr-17569	918	2	deferred	defer	VERB
iiclr-17569	918	3	member	member	NOUN
iiclr-17569	918	4	is	be	AUX
iiclr-17569	918	5	a	a	DET
iiclr-17569	918	6	participant	participant	NOUN
iiclr-17569	918	7	in	in	ADP
iiclr-17569	918	8	a	a	DET
iiclr-17569	918	9	scheme	scheme	NOUN
iiclr-17569	918	10	"	"	PUNCT
iiclr-17569	918	11	who	who	PRON
iiclr-17569	918	12	has	have	VERB
iiclr-17569	918	13	rights	right	NOUN
iiclr-17569	918	14	due	due	ADP
iiclr-17569	918	15	to	to	ADP
iiclr-17569	918	16	their	their	PRON
iiclr-17569	918	17	past	past	ADJ
iiclr-17569	918	18	pensionable	pensionable	ADJ
iiclr-17569	918	19	service	service	NOUN
iiclr-17569	918	20	under	under	ADP
iiclr-17569	918	21	the	the	DET
iiclr-17569	918	22	scheme	scheme	NOUN
iiclr-17569	918	23	.	.	PUNCT
iiclr-17569	918	24	"	"	PUNCT
iiclr-17569	919	1	i	i	PRON
iiclr-17569	919	2	d.	d.	PROPN
iiclr-17569	919	3	at	at	ADP
iiclr-17569	919	4	11	11	NUM
iiclr-17569	919	5	.	.	PUNCT
iiclr-17569	920	1	the	the	DET
iiclr-17569	920	2	amount	amount	NOUN
iiclr-17569	920	3	of	of	ADP
iiclr-17569	920	4	the	the	DET
iiclr-17569	920	5	initial	initial	ADJ
iiclr-17569	920	6	levy	levy	NOUN
iiclr-17569	920	7	for	for	ADP
iiclr-17569	920	8	deferred	defer	VERB
iiclr-17569	920	9	members	member	NOUN
iiclr-17569	920	10	reflects	reflect	VERB
iiclr-17569	920	11	the	the	DET
iiclr-17569	920	12	fact	fact	NOUN
iiclr-17569	920	13	that	that	SCONJ
iiclr-17569	920	14	typically	typically	ADV
iiclr-17569	920	15	they	they	PRON
iiclr-17569	920	16	have	have	AUX
iiclr-17569	920	17	a	a	DET
iiclr-17569	920	18	lower	low	ADJ
iiclr-17569	920	19	vested	vested	ADJ
iiclr-17569	920	20	benefit	benefit	NOUN
iiclr-17569	920	21	then	then	ADV
iiclr-17569	920	22	other	other	ADJ
iiclr-17569	920	23	scheme	scheme	NOUN
iiclr-17569	920	24	participants	participant	NOUN
iiclr-17569	920	25	.	.	PUNCT
iiclr-17569	921	1	i	i	PRON
iiclr-17569	921	2	d.	d.	PROPN
iiclr-17569	921	3	at	at	ADP
iiclr-17569	921	4	4	4	NUM
iiclr-17569	921	5	.	.	X
iiclr-17569	921	6	282	282	NUM
iiclr-17569	921	7	.	.	PUNCT
iiclr-17569	922	1	pension	pension	NOUN
iiclr-17569	922	2	protection	protection	NOUN
iiclr-17569	922	3	fundthe	fundthe	NOUN
iiclr-17569	922	4	levies	levy	NOUN
iiclr-17569	922	5	,	,	PUNCT
iiclr-17569	922	6	http://www.pensionprotectionfund.org.uk/index/main-functions/the-levies.htm	http://www.pensionprotectionfund.org.uk/index/main-functions/the-levies.htm	PROPN
iiclr-17569	922	7	(	(	PUNCT
iiclr-17569	922	8	last	last	ADV
iiclr-17569	922	9	visited	visit	VERB
iiclr-17569	922	10	jan	jan	PROPN
iiclr-17569	922	11	.	.	PROPN
iiclr-17569	922	12	20	20	NUM
iiclr-17569	922	13	,	,	PUNCT
iiclr-17569	922	14	2008	2008	NUM
iiclr-17569	922	15	)	)	PUNCT
iiclr-17569	923	1	[	[	X
iiclr-17569	923	2	hereinafter	hereinafter	NOUN
iiclr-17569	923	3	ppf	ppf	PROPN
iiclr-17569	923	4	levies	levy	NOUN
iiclr-17569	923	5	]	]	PUNCT
iiclr-17569	923	6	.	.	PUNCT
iiclr-17569	924	1	[	[	X
iiclr-17569	924	2	vol	vol	NOUN
iiclr-17569	924	3	.	.	PUNCT
iiclr-17569	925	1	18:1	18:1	NUM
iiclr-17569	925	2	a	a	DET
iiclr-17569	925	3	comparative	comparative	ADJ
iiclr-17569	925	4	analysis	analysis	NOUN
iiclr-17569	925	5	of	of	ADP
iiclr-17569	925	6	pension	pension	NOUN
iiclr-17569	925	7	reform	reform	NOUN
iiclr-17569	925	8	schemes.283	schemes.283	VERB
iiclr-17569	925	9	the	the	DET
iiclr-17569	925	10	risk	risk	NOUN
iiclr-17569	925	11	-	-	PUNCT
iiclr-17569	925	12	based	base	VERB
iiclr-17569	925	13	levy	levy	NOUN
iiclr-17569	925	14	is	be	AUX
iiclr-17569	925	15	calculated	calculate	VERB
iiclr-17569	925	16	by	by	ADP
iiclr-17569	925	17	taking	take	VERB
iiclr-17569	925	18	into	into	ADP
iiclr-17569	925	19	account	account	NOUN
iiclr-17569	925	20	several	several	ADJ
iiclr-17569	925	21	factors	factor	NOUN
iiclr-17569	925	22	,	,	PUNCT
iiclr-17569	925	23	including	include	VERB
iiclr-17569	925	24	:	:	PUNCT
iiclr-17569	925	25	the	the	DET
iiclr-17569	925	26	difference	difference	NOUN
iiclr-17569	925	27	between	between	ADP
iiclr-17569	925	28	the	the	DET
iiclr-17569	925	29	value	value	NOUN
iiclr-17569	925	30	of	of	ADP
iiclr-17569	925	31	a	a	DET
iiclr-17569	925	32	scheme	scheme	NOUN
iiclr-17569	925	33	's	's	PART
iiclr-17569	925	34	assets	asset	NOUN
iiclr-17569	925	35	...	...	PUNCT
iiclr-17569	925	36	and	and	CCONJ
iiclr-17569	925	37	the	the	DET
iiclr-17569	925	38	amount	amount	NOUN
iiclr-17569	925	39	of	of	ADP
iiclr-17569	925	40	its	its	PRON
iiclr-17569	925	41	protected	protect	VERB
iiclr-17569	925	42	liabilities	liability	NOUN
iiclr-17569	925	43	,	,	PUNCT
iiclr-17569	925	44	.	.	PUNCT
iiclr-17569	925	45	.	.	PUNCT
iiclr-17569	926	1	.[as	.[as	PROPN
iiclr-17569	927	1	well	well	INTJ
iiclr-17569	927	2	as	as	ADP
iiclr-17569	927	3	]	]	PUNCT
iiclr-17569	927	4	the	the	DET
iiclr-17569	927	5	likelihood	likelihood	NOUN
iiclr-17569	927	6	of	of	ADP
iiclr-17569	927	7	an	an	DET
iiclr-17569	927	8	insolvency	insolvency	NOUN
iiclr-17569	927	9	event	event	NOUN
iiclr-17569	927	10	occurring	occur	VERB
iiclr-17569	927	11	in	in	ADP
iiclr-17569	927	12	relation	relation	NOUN
iiclr-17569	927	13	to	to	ADP
iiclr-17569	927	14	the	the	DET
iiclr-17569	927	15	employer	employer	NOUN
iiclr-17569	927	16	in	in	ADP
iiclr-17569	927	17	relation	relation	NOUN
iiclr-17569	927	18	to	to	ADP
iiclr-17569	927	19	a	a	DET
iiclr-17569	927	20	scheme	scheme	NOUN
iiclr-17569	927	21	,	,	PUNCT
iiclr-17569	927	22	and	and	CCONJ
iiclr-17569	927	23	...	...	PUNCT
iiclr-17569	927	24	if	if	SCONJ
iiclr-17569	927	25	appropriate	appropriate	ADJ
iiclr-17569	927	26	one	one	NUM
iiclr-17569	927	27	or	or	CCONJ
iiclr-17569	927	28	more	more	ADJ
iiclr-17569	927	29	other	other	ADJ
iiclr-17569	927	30	risk	risk	NOUN
iiclr-17569	927	31	factors	factor	NOUN
iiclr-17569	927	32	....	....	PUNCT
iiclr-17569	928	1	2	2	NUM
iiclr-17569	928	2	other	other	ADJ
iiclr-17569	928	3	risk	risk	NOUN
iiclr-17569	928	4	factors	factor	NOUN
iiclr-17569	928	5	could	could	AUX
iiclr-17569	928	6	include	include	VERB
iiclr-17569	928	7	a	a	DET
iiclr-17569	928	8	possible	possible	ADJ
iiclr-17569	928	9	high	high	ADJ
iiclr-17569	928	10	risk	risk	NOUN
iiclr-17569	928	11	when	when	SCONJ
iiclr-17569	928	12	comparing	compare	VERB
iiclr-17569	928	13	the	the	DET
iiclr-17569	928	14	scheme	scheme	NOUN
iiclr-17569	928	15	's	's	PART
iiclr-17569	928	16	investments	investment	NOUN
iiclr-17569	928	17	with	with	ADP
iiclr-17569	928	18	its	its	PRON
iiclr-17569	928	19	liabilities	liability	NOUN
iiclr-17569	928	20	and	and	CCONJ
iiclr-17569	928	21	any	any	DET
iiclr-17569	928	22	other	other	ADJ
iiclr-17569	928	23	matters	matter	VERB
iiclr-17569	928	24	the	the	DET
iiclr-17569	928	25	board	board	NOUN
iiclr-17569	928	26	of	of	ADP
iiclr-17569	928	27	the	the	DET
iiclr-17569	928	28	ppf	ppf	PROPN
iiclr-17569	928	29	considers	consider	VERB
iiclr-17569	928	30	relevant	relevant	ADJ
iiclr-17569	928	31	.	.	PUNCT
iiclr-17569	929	1	285	285	NUM
iiclr-17569	929	2	schemes	scheme	NOUN
iiclr-17569	929	3	are	be	AUX
iiclr-17569	929	4	classified	classify	VERB
iiclr-17569	929	5	as	as	ADP
iiclr-17569	929	6	underfunded	underfunded	ADJ
iiclr-17569	929	7	for	for	ADP
iiclr-17569	929	8	purposes	purpose	NOUN
iiclr-17569	929	9	of	of	ADP
iiclr-17569	929	10	assessing	assess	VERB
iiclr-17569	929	11	the	the	DET
iiclr-17569	929	12	risk	risk	NOUN
iiclr-17569	929	13	based	base	VERB
iiclr-17569	929	14	levy	levy	NOUN
iiclr-17569	929	15	by	by	ADP
iiclr-17569	929	16	periodically	periodically	ADV
iiclr-17569	929	17	submitting	submit	VERB
iiclr-17569	929	18	actuarial	actuarial	ADJ
iiclr-17569	929	19	valuations	valuation	NOUN
iiclr-17569	929	20	and	and	CCONJ
iiclr-17569	929	21	any	any	DET
iiclr-17569	929	22	other	other	ADJ
iiclr-17569	929	23	requested	request	VERB
iiclr-17569	929	24	information	information	NOUN
iiclr-17569	929	25	that	that	PRON
iiclr-17569	929	26	might	might	AUX
iiclr-17569	929	27	show	show	VERB
iiclr-17569	929	28	the	the	DET
iiclr-17569	929	29	financial	financial	ADJ
iiclr-17569	929	30	health	health	NOUN
iiclr-17569	929	31	of	of	ADP
iiclr-17569	929	32	the	the	DET
iiclr-17569	929	33	scheme	scheme	NOUN
iiclr-17569	929	34	to	to	ADP
iiclr-17569	929	35	the	the	DET
iiclr-17569	929	36	board	board	NOUN
iiclr-17569	929	37	or	or	CCONJ
iiclr-17569	929	38	pensions	pension	NOUN
iiclr-17569	929	39	regulator.286	regulator.286	ADJ
iiclr-17569	929	40	scheme	scheme	NOUN
iiclr-17569	929	41	-	-	PUNCT
iiclr-17569	929	42	based	base	VERB
iiclr-17569	929	43	levies	levy	NOUN
iiclr-17569	929	44	are	be	AUX
iiclr-17569	929	45	determined	determine	VERB
iiclr-17569	929	46	by	by	ADP
iiclr-17569	929	47	examining	examine	VERB
iiclr-17569	929	48	"	"	PUNCT
iiclr-17569	929	49	the	the	DET
iiclr-17569	929	50	amount	amount	NOUN
iiclr-17569	929	51	of	of	ADP
iiclr-17569	929	52	a	a	DET
iiclr-17569	929	53	scheme	scheme	NOUN
iiclr-17569	929	54	's	's	PART
iiclr-17569	929	55	liabilities	liability	NOUN
iiclr-17569	929	56	to	to	ADP
iiclr-17569	929	57	or	or	CCONJ
iiclr-17569	929	58	in	in	ADP
iiclr-17569	929	59	respect	respect	NOUN
iiclr-17569	929	60	of	of	ADP
iiclr-17569	929	61	members	member	NOUN
iiclr-17569	929	62	,	,	PUNCT
iiclr-17569	929	63	"	"	PUNCT
iiclr-17569	929	64	and	and	CCONJ
iiclr-17569	929	65	any	any	DET
iiclr-17569	929	66	other	other	ADJ
iiclr-17569	929	67	factors	factor	NOUN
iiclr-17569	929	68	the	the	DET
iiclr-17569	929	69	board	board	NOUN
iiclr-17569	929	70	of	of	ADP
iiclr-17569	929	71	the	the	DET
iiclr-17569	929	72	ppf	ppf	PROPN
iiclr-17569	929	73	finds	find	VERB
iiclr-17569	929	74	relevant,287	relevant,287	VERB
iiclr-17569	929	75	such	such	ADJ
iiclr-17569	929	76	as	as	ADP
iiclr-17569	929	77	:	:	PUNCT
iiclr-17569	929	78	the	the	DET
iiclr-17569	929	79	number	number	NOUN
iiclr-17569	929	80	of	of	ADP
iiclr-17569	929	81	participants	participant	NOUN
iiclr-17569	929	82	or	or	CCONJ
iiclr-17569	929	83	beneficiaries	beneficiary	NOUN
iiclr-17569	929	84	of	of	ADP
iiclr-17569	929	85	the	the	DET
iiclr-17569	929	86	scheme	scheme	NOUN
iiclr-17569	929	87	;	;	PUNCT
iiclr-17569	929	88	"	"	PUNCT
iiclr-17569	929	89	the	the	DET
iiclr-17569	929	90	total	total	ADJ
iiclr-17569	929	91	annual	annual	ADJ
iiclr-17569	929	92	amount	amount	NOUN
iiclr-17569	929	93	of	of	ADP
iiclr-17569	929	94	pensionable	pensionable	ADJ
iiclr-17569	929	95	earnings	earning	NOUN
iiclr-17569	929	96	of	of	ADP
iiclr-17569	929	97	active	active	ADJ
iiclr-17569	929	98	members	member	NOUN
iiclr-17569	929	99	of	of	ADP
iiclr-17569	929	100	a	a	DET
iiclr-17569	929	101	scheme	scheme	NOUN
iiclr-17569	929	102	[	[	X
iiclr-17569	929	103	;	;	PUNCT
iiclr-17569	929	104	]	]	PUNCT
iiclr-17569	929	105	"	"	PUNCT
iiclr-17569	929	106	and	and	CCONJ
iiclr-17569	929	107	any	any	DET
iiclr-17569	929	108	other	other	ADJ
iiclr-17569	929	109	factors	factor	NOUN
iiclr-17569	929	110	the	the	DET
iiclr-17569	929	111	board	board	NOUN
iiclr-17569	929	112	may	may	AUX
iiclr-17569	929	113	decide	decide	VERB
iiclr-17569	929	114	to	to	PART
iiclr-17569	929	115	examine.288	examine.288	VERB
iiclr-17569	929	116	each	each	DET
iiclr-17569	929	117	year	year	NOUN
iiclr-17569	929	118	,	,	PUNCT
iiclr-17569	929	119	the	the	DET
iiclr-17569	929	120	board	board	NOUN
iiclr-17569	929	121	is	be	AUX
iiclr-17569	929	122	required	require	VERB
iiclr-17569	929	123	to	to	ADP
iiclr-17569	929	124	state	state	NOUN
iiclr-17569	929	125	factors	factor	NOUN
iiclr-17569	929	126	it	it	PRON
iiclr-17569	929	127	will	will	AUX
iiclr-17569	929	128	consider	consider	VERB
iiclr-17569	929	129	when	when	SCONJ
iiclr-17569	929	130	assessing	assess	VERB
iiclr-17569	929	131	levies	levy	NOUN
iiclr-17569	929	132	,	,	PUNCT
iiclr-17569	929	133	the	the	DET
iiclr-17569	929	134	rate	rate	NOUN
iiclr-17569	929	135	of	of	ADP
iiclr-17569	929	136	the	the	DET
iiclr-17569	929	137	levies	levy	NOUN
iiclr-17569	929	138	,	,	PUNCT
iiclr-17569	929	139	the	the	DET
iiclr-17569	929	140	time	time	NOUN
iiclr-17569	929	141	frame	frame	NOUN
iiclr-17569	929	142	for	for	ADP
iiclr-17569	929	143	calculating	calculate	VERB
iiclr-17569	929	144	the	the	DET
iiclr-17569	929	145	levies	levy	NOUN
iiclr-17569	929	146	,	,	PUNCT
iiclr-17569	929	147	and	and	CCONJ
iiclr-17569	929	148	when	when	SCONJ
iiclr-17569	929	149	payment	payment	NOUN
iiclr-17569	929	150	of	of	ADP
iiclr-17569	929	151	the	the	DET
iiclr-17569	929	152	levies	levy	NOUN
iiclr-17569	929	153	is	be	AUX
iiclr-17569	929	154	due.289	due.289	ADJ
iiclr-17569	929	155	however	however	ADV
iiclr-17569	929	156	,	,	PUNCT
iiclr-17569	929	157	before	before	SCONJ
iiclr-17569	929	158	the	the	DET
iiclr-17569	929	159	board	board	NOUN
iiclr-17569	929	160	sets	set	VERB
iiclr-17569	929	161	out	out	ADP
iiclr-17569	929	162	these	these	DET
iiclr-17569	929	163	provisions	provision	NOUN
iiclr-17569	929	164	each	each	DET
iiclr-17569	929	165	year	year	NOUN
iiclr-17569	929	166	,	,	PUNCT
iiclr-17569	929	167	it	it	PRON
iiclr-17569	929	168	must	must	AUX
iiclr-17569	929	169	determine	determine	VERB
iiclr-17569	929	170	how	how	SCONJ
iiclr-17569	929	171	much	much	ADJ
iiclr-17569	929	172	revenue	revenue	NOUN
iiclr-17569	929	173	it	it	PRON
iiclr-17569	929	174	needs	need	VERB
iiclr-17569	929	175	to	to	PART
iiclr-17569	929	176	collect	collect	VERB
iiclr-17569	929	177	that	that	DET
iiclr-17569	929	178	year	year	NOUN
iiclr-17569	929	179	to	to	PART
iiclr-17569	929	180	not	not	PART
iiclr-17569	929	181	exceed	exceed	VERB
iiclr-17569	929	182	the	the	DET
iiclr-17569	929	183	"	"	PUNCT
iiclr-17569	929	184	levy	levy	NOUN
iiclr-17569	929	185	ceiling	ceiling	NOUN
iiclr-17569	929	186	for	for	ADP
iiclr-17569	929	187	the	the	DET
iiclr-17569	929	188	financial	financial	ADJ
iiclr-17569	929	189	year	year	NOUN
iiclr-17569	929	190	.	.	PUNCT
iiclr-17569	929	191	'	'	PUNCT
iiclr-17569	930	1	'	'	PUNCT
iiclr-17569	930	2	29	29	NUM
iiclr-17569	930	3	eighty	eighty	NUM
iiclr-17569	930	4	percent	percent	NOUN
iiclr-17569	930	5	of	of	ADP
iiclr-17569	930	6	the	the	DET
iiclr-17569	930	7	estimated	estimate	VERB
iiclr-17569	930	8	pension	pension	NOUN
iiclr-17569	930	9	283	283	NUM
iiclr-17569	930	10	.	.	PUNCT
iiclr-17569	931	1	pensions	pension	NOUN
iiclr-17569	931	2	act	act	VERB
iiclr-17569	931	3	2004	2004	NUM
iiclr-17569	931	4	,	,	PUNCT
iiclr-17569	931	5	c.	c.	PROPN
iiclr-17569	931	6	35	35	NUM
iiclr-17569	931	7	,	,	PUNCT
iiclr-17569	931	8	§	§	NOUN
iiclr-17569	931	9	175(1	175(1	NUM
iiclr-17569	931	10	)	)	PUNCT
iiclr-17569	931	11	.	.	PUNCT
iiclr-17569	932	1	284	284	NUM
iiclr-17569	932	2	.	.	PUNCT
iiclr-17569	933	1	i	i	PRON
iiclr-17569	933	2	d.	d.	PROPN
iiclr-17569	933	3	§	§	PROPN
iiclr-17569	933	4	175(2)(a	175(2)(a	NUM
iiclr-17569	933	5	)	)	PUNCT
iiclr-17569	933	6	.	.	PUNCT
iiclr-17569	934	1	285	285	NUM
iiclr-17569	934	2	.	.	PUNCT
iiclr-17569	935	1	i	i	PRON
iiclr-17569	935	2	d.	d.	PROPN
iiclr-17569	935	3	§	§	PROPN
iiclr-17569	935	4	175(3	175(3	NUM
iiclr-17569	935	5	)	)	PUNCT
iiclr-17569	935	6	.	.	PUNCT
iiclr-17569	936	1	286	286	NUM
iiclr-17569	936	2	.	.	PUNCT
iiclr-17569	937	1	i	i	PRON
iiclr-17569	937	2	d.	d.	PROPN
iiclr-17569	937	3	§	§	PROPN
iiclr-17569	937	4	179(1	179(1	NUM
iiclr-17569	937	5	)	)	PUNCT
iiclr-17569	937	6	.	.	PUNCT
iiclr-17569	938	1	287	287	NUM
iiclr-17569	938	2	.	.	PUNCT
iiclr-17569	939	1	i	i	PRON
iiclr-17569	939	2	d.	d.	PROPN
iiclr-17569	939	3	§	§	PROPN
iiclr-17569	939	4	175(2	175(2	NUM
iiclr-17569	939	5	)	)	PUNCT
iiclr-17569	939	6	.	.	PUNCT
iiclr-17569	940	1	288	288	NUM
iiclr-17569	940	2	.	.	PUNCT
iiclr-17569	941	1	i	i	PRON
iiclr-17569	941	2	d.	d.	PROPN
iiclr-17569	941	3	§	§	PROPN
iiclr-17569	941	4	175(4	175(4	NUM
iiclr-17569	941	5	)	)	PUNCT
iiclr-17569	941	6	.	.	PUNCT
iiclr-17569	942	1	"	"	PUNCT
iiclr-17569	942	2	pensionable	pensionable	ADJ
iiclr-17569	942	3	earnings	earning	NOUN
iiclr-17569	942	4	,	,	PUNCT
iiclr-17569	942	5	"	"	PUNCT
iiclr-17569	942	6	in	in	ADP
iiclr-17569	942	7	relation	relation	NOUN
iiclr-17569	942	8	to	to	ADP
iiclr-17569	942	9	an	an	DET
iiclr-17569	942	10	active	active	ADJ
iiclr-17569	942	11	member	member	NOUN
iiclr-17569	942	12	under	under	ADP
iiclr-17569	942	13	a	a	DET
iiclr-17569	942	14	scheme	scheme	NOUN
iiclr-17569	942	15	,	,	PUNCT
iiclr-17569	942	16	means	mean	VERB
iiclr-17569	942	17	the	the	DET
iiclr-17569	942	18	earnings	earning	NOUN
iiclr-17569	942	19	by	by	ADP
iiclr-17569	942	20	reference	reference	NOUN
iiclr-17569	942	21	to	to	ADP
iiclr-17569	942	22	which	which	PRON
iiclr-17569	942	23	a	a	DET
iiclr-17569	942	24	member	member	NOUN
iiclr-17569	942	25	's	's	PART
iiclr-17569	942	26	entitlement	entitlement	NOUN
iiclr-17569	942	27	to	to	ADP
iiclr-17569	942	28	benefits	benefit	NOUN
iiclr-17569	942	29	would	would	AUX
iiclr-17569	942	30	be	be	AUX
iiclr-17569	942	31	calculated	calculate	VERB
iiclr-17569	942	32	under	under	ADP
iiclr-17569	942	33	the	the	DET
iiclr-17569	942	34	scheme	scheme	NOUN
iiclr-17569	942	35	rules	rule	NOUN
iiclr-17569	942	36	if	if	SCONJ
iiclr-17569	942	37	he	he	PRON
iiclr-17569	942	38	ceased	cease	VERB
iiclr-17569	942	39	to	to	PART
iiclr-17569	942	40	be	be	AUX
iiclr-17569	942	41	an	an	DET
iiclr-17569	942	42	active	active	ADJ
iiclr-17569	942	43	member	member	NOUN
iiclr-17569	942	44	at	at	ADP
iiclr-17569	942	45	the	the	DET
iiclr-17569	942	46	time	time	NOUN
iiclr-17569	942	47	by	by	ADP
iiclr-17569	942	48	reference	reference	NOUN
iiclr-17569	942	49	to	to	PART
iiclr-17569	942	50	which	which	PRON
iiclr-17569	942	51	the	the	DET
iiclr-17569	942	52	factor	factor	NOUN
iiclr-17569	942	53	within	within	ADP
iiclr-17569	942	54	subsection	subsection	NOUN
iiclr-17569	942	55	(	(	PUNCT
iiclr-17569	942	56	4)(b	4)(b	NUM
iiclr-17569	942	57	)	)	PUNCT
iiclr-17569	942	58	is	be	AUX
iiclr-17569	942	59	to	to	PART
iiclr-17569	942	60	be	be	AUX
iiclr-17569	942	61	assessed	assess	VERB
iiclr-17569	942	62	.	.	PUNCT
iiclr-17569	943	1	i	i	PRON
iiclr-17569	943	2	d.	d.	PROPN
iiclr-17569	943	3	§	§	PROPN
iiclr-17569	943	4	175(8	175(8	NUM
iiclr-17569	943	5	)	)	PUNCT
iiclr-17569	943	6	.	.	PUNCT
iiclr-17569	944	1	289	289	NUM
iiclr-17569	944	2	.	.	PUNCT
iiclr-17569	945	1	i	i	PRON
iiclr-17569	945	2	d.	d.	PROPN
iiclr-17569	945	3	§	§	PROPN
iiclr-17569	945	4	175(5	175(5	NUM
iiclr-17569	945	5	)	)	PUNCT
iiclr-17569	945	6	.	.	PUNCT
iiclr-17569	946	1	290	290	NUM
iiclr-17569	946	2	.	.	PUNCT
iiclr-17569	947	1	i	i	PRON
iiclr-17569	947	2	d.	d.	PROPN
iiclr-17569	947	3	§	§	PROPN
iiclr-17569	947	4	177(1)-(2	177(1)-(2	PROPN
iiclr-17569	947	5	)	)	PUNCT
iiclr-17569	947	6	.	.	PUNCT
iiclr-17569	948	1	the	the	DET
iiclr-17569	948	2	levy	levy	NOUN
iiclr-17569	948	3	ceiling	ceiling	NOUN
iiclr-17569	948	4	is	be	AUX
iiclr-17569	948	5	set	set	VERB
iiclr-17569	948	6	by	by	ADP
iiclr-17569	948	7	the	the	DET
iiclr-17569	948	8	secretary	secretary	PROPN
iiclr-17569	948	9	of	of	ADP
iiclr-17569	948	10	state	state	NOUN
iiclr-17569	948	11	before	before	SCONJ
iiclr-17569	948	12	each	each	DET
iiclr-17569	948	13	financial	financial	ADJ
iiclr-17569	948	14	year	year	NOUN
iiclr-17569	948	15	begins	begin	VERB
iiclr-17569	948	16	.	.	PUNCT
iiclr-17569	949	1	i	i	PRON
iiclr-17569	949	2	d.	d.	PROPN
iiclr-17569	949	3	§	§	PROPN
iiclr-17569	949	4	178(1	178(1	NUM
iiclr-17569	949	5	)	)	PUNCT
iiclr-17569	949	6	.	.	PUNCT
iiclr-17569	950	1	the	the	DET
iiclr-17569	950	2	levy	levy	NOUN
iiclr-17569	950	3	ceiling	ceiling	NOUN
iiclr-17569	950	4	must	must	AUX
iiclr-17569	950	5	"	"	PUNCT
iiclr-17569	950	6	be	be	AUX
iiclr-17569	950	7	increased	increase	VERB
iiclr-17569	950	8	each	each	DET
iiclr-17569	950	9	year	year	NOUN
iiclr-17569	950	10	by	by	ADP
iiclr-17569	950	11	the	the	DET
iiclr-17569	950	12	percentage	percentage	NOUN
iiclr-17569	950	13	increase	increase	NOUN
iiclr-17569	950	14	in	in	ADP
iiclr-17569	950	15	the	the	DET
iiclr-17569	950	16	level	level	NOUN
iiclr-17569	950	17	of	of	ADP
iiclr-17569	950	18	earnings	earning	NOUN
iiclr-17569	950	19	in	in	ADP
iiclr-17569	950	20	great	great	ADJ
iiclr-17569	950	21	britain	britain	PROPN
iiclr-17569	950	22	for	for	ADP
iiclr-17569	950	23	the	the	DET
iiclr-17569	950	24	review	review	NOUN
iiclr-17569	950	25	period	period	NOUN
iiclr-17569	950	26	.	.	PUNCT
iiclr-17569	950	27	"	"	PUNCT
iiclr-17569	951	1	work	work	NOUN
iiclr-17569	951	2	and	and	CCONJ
iiclr-17569	951	3	pensions	pension	NOUN
iiclr-17569	951	4	,	,	PUNCT
iiclr-17569	951	5	supra	supra	PROPN
iiclr-17569	951	6	note	note	NOUN
iiclr-17569	951	7	16	16	NUM
iiclr-17569	951	8	,	,	PUNCT
iiclr-17569	951	9	§	§	PROPN
iiclr-17569	951	10	178	178	NUM
iiclr-17569	951	11	652	652	NUM
iiclr-17569	951	12	.	.	PUNCT
iiclr-17569	952	1	the	the	DET
iiclr-17569	952	2	review	review	NOUN
iiclr-17569	952	3	period	period	NOUN
iiclr-17569	952	4	refers	refer	VERB
iiclr-17569	952	5	to	to	ADP
iiclr-17569	952	6	"	"	PUNCT
iiclr-17569	952	7	the	the	DET
iiclr-17569	952	8	period	period	NOUN
iiclr-17569	952	9	of	of	ADP
iiclr-17569	952	10	12	12	NUM
iiclr-17569	952	11	months	month	NOUN
iiclr-17569	952	12	ending	end	VERB
iiclr-17569	952	13	with	with	ADP
iiclr-17569	952	14	the	the	DET
iiclr-17569	952	15	prescribed	prescribed	ADJ
iiclr-17569	952	16	date	date	NOUN
iiclr-17569	952	17	in	in	ADP
iiclr-17569	952	18	the	the	DET
iiclr-17569	952	19	previous	previous	ADJ
iiclr-17569	952	20	financial	financial	ADJ
iiclr-17569	952	21	year	year	NOUN
iiclr-17569	952	22	.	.	PUNCT
iiclr-17569	952	23	"	"	PUNCT
iiclr-17569	953	1	pensions	pension	NOUN
iiclr-17569	953	2	act	act	VERB
iiclr-17569	953	3	2004	2004	NUM
iiclr-17569	953	4	,	,	PUNCT
iiclr-17569	953	5	c.	c.	PROPN
iiclr-17569	953	6	35	35	NUM
iiclr-17569	953	7	,	,	PUNCT
iiclr-17569	953	8	§	§	PROPN
iiclr-17569	953	9	178(4	178(4	NUM
iiclr-17569	953	10	)	)	PUNCT
iiclr-17569	953	11	.	.	PUNCT
iiclr-17569	954	1	however	however	ADV
iiclr-17569	954	2	,	,	PUNCT
iiclr-17569	954	3	with	with	ADP
iiclr-17569	954	4	the	the	DET
iiclr-17569	954	5	permission	permission	NOUN
iiclr-17569	954	6	of	of	ADP
iiclr-17569	954	7	the	the	DET
iiclr-17569	954	8	board	board	NOUN
iiclr-17569	954	9	and	and	CCONJ
iiclr-17569	954	10	the	the	DET
iiclr-17569	954	11	treasury	treasury	NOUN
iiclr-17569	954	12	,	,	PUNCT
iiclr-17569	954	13	the	the	DET
iiclr-17569	954	14	secretary	secretary	PROPN
iiclr-17569	954	15	of	of	ADP
iiclr-17569	954	16	state	state	NOUN
iiclr-17569	954	17	can	can	AUX
iiclr-17569	954	18	increase	increase	VERB
iiclr-17569	954	19	the	the	DET
iiclr-17569	954	20	levy	levy	NOUN
iiclr-17569	954	21	ceiling	ceiling	NOUN
iiclr-17569	954	22	beyond	beyond	ADP
iiclr-17569	954	23	the	the	DET
iiclr-17569	954	24	amount	amount	NOUN
iiclr-17569	954	25	"	"	PUNCT
iiclr-17569	954	26	which	which	PRON
iiclr-17569	954	27	exceeds	exceed	VERB
iiclr-17569	954	28	the	the	DET
iiclr-17569	954	29	increase	increase	NOUN
iiclr-17569	954	30	in	in	ADP
iiclr-17569	954	31	the	the	DET
iiclr-17569	954	32	level	level	NOUN
iiclr-17569	954	33	of	of	ADP
iiclr-17569	954	34	earnings	earning	NOUN
iiclr-17569	954	35	.	.	PUNCT
iiclr-17569	954	36	"	"	PUNCT
iiclr-17569	955	1	i	i	PRON
iiclr-17569	955	2	d.	d.	PROPN
iiclr-17569	955	3	§	§	PROPN
iiclr-17569	955	4	178(8	178(8	NUM
iiclr-17569	955	5	)	)	PUNCT
iiclr-17569	955	6	.	.	PUNCT
iiclr-17569	956	1	20081	20081	NUM
iiclr-17569	956	2	ind	ind	NOUN
iiclr-17569	956	3	.	.	PUNCT
iiclr-17569	957	1	int'l	int'l	PROPN
iiclr-17569	957	2	&	&	CCONJ
iiclr-17569	957	3	comp	comp	PROPN
iiclr-17569	957	4	.	.	PUNCT
iiclr-17569	958	1	l.	l.	PROPN
iiclr-17569	958	2	rev	rev	PROPN
iiclr-17569	958	3	.	.	PROPN
iiclr-17569	959	1	levies	levy	NOUN
iiclr-17569	959	2	set	set	VERB
iiclr-17569	959	3	for	for	ADP
iiclr-17569	959	4	a	a	DET
iiclr-17569	959	5	year	year	NOUN
iiclr-17569	959	6	must	must	AUX
iiclr-17569	959	7	be	be	AUX
iiclr-17569	959	8	funded	fund	VERB
iiclr-17569	959	9	by	by	ADP
iiclr-17569	959	10	the	the	DET
iiclr-17569	959	11	risk	risk	NOUN
iiclr-17569	959	12	-	-	PUNCT
iiclr-17569	959	13	based	base	VERB
iiclr-17569	959	14	levy.291	levy.291	PROPN
iiclr-17569	959	15	beginning	begin	VERB
iiclr-17569	959	16	the	the	DET
iiclr-17569	959	17	second	second	ADJ
iiclr-17569	959	18	financial	financial	ADJ
iiclr-17569	959	19	year	year	NOUN
iiclr-17569	959	20	after	after	ADP
iiclr-17569	959	21	the	the	DET
iiclr-17569	959	22	initial	initial	ADJ
iiclr-17569	959	23	levy	levy	NOUN
iiclr-17569	959	24	,	,	PUNCT
iiclr-17569	959	25	has	have	AUX
iiclr-17569	959	26	been	be	AUX
iiclr-17569	959	27	collected	collect	VERB
iiclr-17569	959	28	,	,	PUNCT
iiclr-17569	959	29	the	the	DET
iiclr-17569	959	30	board	board	NOUN
iiclr-17569	959	31	can	can	AUX
iiclr-17569	959	32	not	not	PART
iiclr-17569	959	33	raise	raise	VERB
iiclr-17569	959	34	a	a	DET
iiclr-17569	959	35	scheme	scheme	NOUN
iiclr-17569	959	36	's	's	PART
iiclr-17569	959	37	pension	pension	NOUN
iiclr-17569	959	38	levy	levy	NOUN
iiclr-17569	959	39	by	by	ADP
iiclr-17569	959	40	more	more	ADJ
iiclr-17569	959	41	than	than	ADP
iiclr-17569	959	42	25	25	NUM
iiclr-17569	959	43	%	%	NOUN
iiclr-17569	959	44	of	of	ADP
iiclr-17569	959	45	the	the	DET
iiclr-17569	959	46	levy	levy	NOUN
iiclr-17569	959	47	collected	collect	VERB
iiclr-17569	959	48	the	the	DET
iiclr-17569	959	49	previous	previous	ADJ
iiclr-17569	959	50	year.292	year.292	NOUN
iiclr-17569	959	51	finally	finally	ADV
iiclr-17569	959	52	,	,	PUNCT
iiclr-17569	959	53	an	an	DET
iiclr-17569	959	54	administrative	administrative	ADJ
iiclr-17569	959	55	levy	levy	NOUN
iiclr-17569	959	56	was	be	AUX
iiclr-17569	959	57	also	also	ADV
iiclr-17569	959	58	assessed	assess	VERB
iiclr-17569	959	59	to	to	PART
iiclr-17569	959	60	help	help	VERB
iiclr-17569	959	61	fund	fund	VERB
iiclr-17569	959	62	the	the	DET
iiclr-17569	959	63	start	start	NOUN
iiclr-17569	959	64	up	up	ADP
iiclr-17569	959	65	and	and	CCONJ
iiclr-17569	959	66	administrative	administrative	ADJ
iiclr-17569	959	67	costs	cost	NOUN
iiclr-17569	959	68	for	for	ADP
iiclr-17569	959	69	the	the	DET
iiclr-17569	959	70	ppf.293	ppf.293	NOUN
iiclr-17569	959	71	the	the	DET
iiclr-17569	959	72	administrative	administrative	ADJ
iiclr-17569	959	73	levy	levy	NOUN
iiclr-17569	959	74	is	be	AUX
iiclr-17569	959	75	based	base	VERB
iiclr-17569	959	76	upon	upon	SCONJ
iiclr-17569	959	77	the	the	DET
iiclr-17569	959	78	number	number	NOUN
iiclr-17569	959	79	of	of	ADP
iiclr-17569	959	80	participants	participant	NOUN
iiclr-17569	959	81	in	in	ADP
iiclr-17569	959	82	a	a	DET
iiclr-17569	959	83	scheme	scheme	NOUN
iiclr-17569	959	84	and	and	CCONJ
iiclr-17569	959	85	a	a	DET
iiclr-17569	959	86	charge	charge	NOUN
iiclr-17569	959	87	per	per	ADP
iiclr-17569	959	88	participant	participant	NOUN
iiclr-17569	959	89	is	be	AUX
iiclr-17569	959	90	determined.294	determined.294	NOUN
iiclr-17569	959	91	while	while	SCONJ
iiclr-17569	959	92	the	the	DET
iiclr-17569	959	93	ppf	ppf	PROPN
iiclr-17569	959	94	was	be	AUX
iiclr-17569	959	95	established	establish	VERB
iiclr-17569	959	96	to	to	PART
iiclr-17569	959	97	fund	fund	VERB
iiclr-17569	959	98	pensions	pension	NOUN
iiclr-17569	959	99	schemes	scheme	NOUN
iiclr-17569	959	100	where	where	SCONJ
iiclr-17569	959	101	there	there	PRON
iiclr-17569	959	102	is	be	VERB
iiclr-17569	959	103	"	"	PUNCT
iiclr-17569	959	104	a	a	DET
iiclr-17569	959	105	qualifying	qualify	VERB
iiclr-17569	959	106	insolvency	insolvency	NOUN
iiclr-17569	959	107	event	event	NOUN
iiclr-17569	959	108	in	in	ADP
iiclr-17569	959	109	relation	relation	NOUN
iiclr-17569	959	110	to	to	ADP
iiclr-17569	959	111	the	the	DET
iiclr-17569	959	112	employer	employer	NOUN
iiclr-17569	959	113	and	and	CCONJ
iiclr-17569	959	114	where	where	SCONJ
iiclr-17569	959	115	there	there	PRON
iiclr-17569	959	116	are	be	VERB
iiclr-17569	959	117	insufficient	insufficient	ADJ
iiclr-17569	959	118	assets	asset	NOUN
iiclr-17569	959	119	in	in	ADP
iiclr-17569	959	120	the	the	DET
iiclr-17569	959	121	pension	pension	NOUN
iiclr-17569	959	122	scheme	scheme	NOUN
iiclr-17569	959	123	"	"	PUNCT
iiclr-17569	959	124	295	295	NUM
iiclr-17569	959	125	to	to	PART
iiclr-17569	959	126	meet	meet	VERB
iiclr-17569	959	127	the	the	DET
iiclr-17569	959	128	funding	funding	NOUN
iiclr-17569	959	129	requirements	requirement	NOUN
iiclr-17569	959	130	of	of	ADP
iiclr-17569	959	131	the	the	DET
iiclr-17569	959	132	ppf	ppf	PROPN
iiclr-17569	959	133	,	,	PUNCT
iiclr-17569	959	134	the	the	DET
iiclr-17569	959	135	fcf	fcf	NOUN
iiclr-17569	959	136	was	be	AUX
iiclr-17569	959	137	created	create	VERB
iiclr-17569	959	138	"	"	PUNCT
iiclr-17569	959	139	to	to	PART
iiclr-17569	959	140	provide	provide	VERB
iiclr-17569	959	141	compensation	compensation	NOUN
iiclr-17569	959	142	to	to	ADP
iiclr-17569	959	143	occupational	occupational	ADJ
iiclr-17569	959	144	pension	pension	NOUN
iiclr-17569	959	145	schemes	scheme	NOUN
iiclr-17569	959	146	that	that	PRON
iiclr-17569	959	147	suffer	suffer	VERB
iiclr-17569	959	148	a	a	DET
iiclr-17569	959	149	loss	loss	NOUN
iiclr-17569	959	150	that	that	PRON
iiclr-17569	959	151	can	can	AUX
iiclr-17569	959	152	be	be	AUX
iiclr-17569	959	153	attributable	attributable	ADJ
iiclr-17569	959	154	to	to	ADP
iiclr-17569	959	155	dishonesty	dishonesty	NOUN
iiclr-17569	959	156	.	.	PUNCT
iiclr-17569	960	1	,	,	PUNCT
iiclr-17569	960	2	296	296	NUM
iiclr-17569	960	3	there	there	PRON
iiclr-17569	960	4	are	be	VERB
iiclr-17569	960	5	several	several	ADJ
iiclr-17569	960	6	ways	way	NOUN
iiclr-17569	960	7	that	that	PRON
iiclr-17569	960	8	a	a	DET
iiclr-17569	960	9	scheme	scheme	NOUN
iiclr-17569	960	10	might	might	AUX
iiclr-17569	960	11	qualify	qualify	VERB
iiclr-17569	960	12	for	for	ADP
iiclr-17569	960	13	payment	payment	NOUN
iiclr-17569	960	14	from	from	ADP
iiclr-17569	960	15	the	the	DET
iiclr-17569	960	16	fcf.29	fcf.29	NOUN
iiclr-17569	960	17	'	'	PART
iiclr-17569	960	18	first	first	ADV
iiclr-17569	960	19	,	,	PUNCT
iiclr-17569	960	20	the	the	DET
iiclr-17569	960	21	fcf	fcf	NOUN
iiclr-17569	960	22	will	will	AUX
iiclr-17569	960	23	make	make	VERB
iiclr-17569	960	24	payments	payment	NOUN
iiclr-17569	960	25	if	if	SCONJ
iiclr-17569	960	26	the	the	DET
iiclr-17569	960	27	scheme	scheme	NOUN
iiclr-17569	960	28	's	's	PART
iiclr-17569	960	29	employer	employer	NOUN
iiclr-17569	960	30	has	have	AUX
iiclr-17569	960	31	suffered	suffer	VERB
iiclr-17569	960	32	"	"	PUNCT
iiclr-17569	960	33	a	a	DET
iiclr-17569	960	34	qualifying	qualify	VERB
iiclr-17569	960	35	insolvency	insolvency	NOUN
iiclr-17569	960	36	event	event	NOUN
iiclr-17569	960	37	,	,	PUNCT
iiclr-17569	960	38	a	a	DET
iiclr-17569	960	39	binding	bind	VERB
iiclr-17569	960	40	scheme	scheme	NOUN
iiclr-17569	960	41	failure	failure	NOUN
iiclr-17569	960	42	notice	notice	NOUN
iiclr-17569	960	43	...	...	PUNCT
iiclr-17569	960	44	where	where	SCONJ
iiclr-17569	960	45	a	a	DET
iiclr-17569	960	46	scheme	scheme	NOUN
iiclr-17569	960	47	rescue	rescue	NOUN
iiclr-17569	960	48	is	be	AUX
iiclr-17569	960	49	not	not	PART
iiclr-17569	960	50	possible	possible	ADJ
iiclr-17569	960	51	and	and	CCONJ
iiclr-17569	960	52	a	a	DET
iiclr-17569	960	53	cessation	cessation	NOUN
iiclr-17569	960	54	event	event	NOUN
iiclr-17569	960	55	has	have	AUX
iiclr-17569	960	56	not	not	PART
iiclr-17569	960	57	occurred	occur	VERB
iiclr-17569	960	58	and	and	CCONJ
iiclr-17569	960	59	is	be	AUX
iiclr-17569	960	60	not	not	PART
iiclr-17569	960	61	a	a	DET
iiclr-17569	960	62	possibility	possibility	NOUN
iiclr-17569	960	63	.	.	PUNCT
iiclr-17569	961	1	,	,	PUNCT
iiclr-17569	961	2	29	29	NUM
iiclr-17569	961	3	1	1	NUM
iiclr-17569	961	4	the	the	DET
iiclr-17569	961	5	fcf	fcf	NOUN
iiclr-17569	961	6	will	will	AUX
iiclr-17569	961	7	also	also	ADV
iiclr-17569	961	8	make	make	VERB
iiclr-17569	961	9	payments	payment	NOUN
iiclr-17569	961	10	if	if	SCONJ
iiclr-17569	961	11	the	the	DET
iiclr-17569	961	12	scheme	scheme	NOUN
iiclr-17569	961	13	's	's	PART
iiclr-17569	961	14	sponsoring	sponsor	VERB
iiclr-17569	961	15	employer	employer	NOUN
iiclr-17569	961	16	has	have	AUX
iiclr-17569	961	17	applied	apply	VERB
iiclr-17569	961	18	for	for	ADP
iiclr-17569	961	19	payment	payment	NOUN
iiclr-17569	961	20	because	because	SCONJ
iiclr-17569	961	21	it	it	PRON
iiclr-17569	961	22	"	"	PUNCT
iiclr-17569	961	23	is	be	AUX
iiclr-17569	961	24	unlikely	unlikely	ADJ
iiclr-17569	961	25	to	to	PART
iiclr-17569	961	26	continue	continue	VERB
iiclr-17569	961	27	as	as	ADP
iiclr-17569	961	28	a	a	DET
iiclr-17569	961	29	going	go	VERB
iiclr-17569	961	30	concern	concern	NOUN
iiclr-17569	961	31	,	,	PUNCT
iiclr-17569	961	32	the	the	DET
iiclr-17569	961	33	prescribed	prescribed	ADJ
iiclr-17569	961	34	requirements	requirement	NOUN
iiclr-17569	961	35	are	be	AUX
iiclr-17569	961	36	met	meet	VERB
iiclr-17569	961	37	in	in	ADP
iiclr-17569	961	38	relation	relation	NOUN
iiclr-17569	961	39	to	to	ADP
iiclr-17569	961	40	the	the	DET
iiclr-17569	961	41	employer	employer	NOUN
iiclr-17569	961	42	[	[	PUNCT
iiclr-17569	961	43	as	as	SCONJ
iiclr-17569	961	44	set	set	VERB
iiclr-17569	961	45	out	out	ADP
iiclr-17569	961	46	by	by	ADP
iiclr-17569	961	47	the	the	DET
iiclr-17569	961	48	regulations	regulation	NOUN
iiclr-17569	961	49	]	]	PUNCT
iiclr-17569	961	50	,	,	PUNCT
iiclr-17569	961	51	"	"	PUNCT
iiclr-17569	961	52	and	and	CCONJ
iiclr-17569	961	53	the	the	DET
iiclr-17569	961	54	board	board	NOUN
iiclr-17569	961	55	"	"	PUNCT
iiclr-17569	961	56	has	have	AUX
iiclr-17569	961	57	issued	issue	VERB
iiclr-17569	961	58	a	a	DET
iiclr-17569	961	59	notice	notice	NOUN
iiclr-17569	961	60	...	...	PUNCT
iiclr-17569	961	61	confirming	confirm	VERB
iiclr-17569	961	62	that	that	SCONJ
iiclr-17569	961	63	a	a	DET
iiclr-17569	961	64	scheme	scheme	NOUN
iiclr-17569	961	65	rescue	rescue	NOUN
iiclr-17569	961	66	"	"	PUNCT
iiclr-17569	961	67	is	be	AUX
iiclr-17569	961	68	impracticable	impracticable	ADJ
iiclr-17569	961	69	.	.	PUNCT
iiclr-17569	962	1	299	299	NUM
iiclr-17569	962	2	the	the	DET
iiclr-17569	962	3	application	application	NOUN
iiclr-17569	962	4	for	for	ADP
iiclr-17569	962	5	fcf	fcf	NOUN
iiclr-17569	962	6	payments	payment	NOUN
iiclr-17569	962	7	must	must	AUX
iiclr-17569	962	8	be	be	AUX
iiclr-17569	962	9	"	"	PUNCT
iiclr-17569	962	10	made	make	VERB
iiclr-17569	962	11	within	within	ADP
iiclr-17569	962	12	the	the	DET
iiclr-17569	962	13	period	period	NOUN
iiclr-17569	962	14	of	of	ADP
iiclr-17569	962	15	12	12	NUM
iiclr-17569	962	16	months	month	NOUN
iiclr-17569	962	17	beginning	begin	VERB
iiclr-17569	962	18	with	with	ADP
iiclr-17569	962	19	the	the	DET
iiclr-17569	962	20	later	later	NOUN
iiclr-17569	962	21	of	of	ADP
iiclr-17569	962	22	the	the	DET
iiclr-17569	962	23	time	time	NOUN
iiclr-17569	962	24	of	of	ADP
iiclr-17569	962	25	the	the	DET
iiclr-17569	962	26	relevant	relevant	ADJ
iiclr-17569	962	27	event	event	NOUN
iiclr-17569	962	28	,	,	PUNCT
iiclr-17569	962	29	or	or	CCONJ
iiclr-17569	962	30	the	the	DET
iiclr-17569	962	31	time	time	NOUN
iiclr-17569	962	32	when	when	SCONJ
iiclr-17569	962	33	the	the	DET
iiclr-17569	962	34	auditor	auditor	NOUN
iiclr-17569	962	35	or	or	CCONJ
iiclr-17569	962	36	actuary	actuary	NOUN
iiclr-17569	962	37	of	of	ADP
iiclr-17569	962	38	the	the	DET
iiclr-17569	962	39	scheme	scheme	NOUN
iiclr-17569	962	40	,	,	PUNCT
iiclr-17569	962	41	or	or	CCONJ
iiclr-17569	962	42	the	the	DET
iiclr-17569	962	43	trustees	trustee	NOUN
iiclr-17569	962	44	or	or	CCONJ
iiclr-17569	962	45	managers	manager	NOUN
iiclr-17569	962	46	,	,	PUNCT
iiclr-17569	962	47	knew	know	VERB
iiclr-17569	962	48	or	or	CCONJ
iiclr-17569	962	49	ought	ought	AUX
iiclr-17569	962	50	reasonably	reasonably	ADV
iiclr-17569	962	51	to	to	PART
iiclr-17569	962	52	have	have	AUX
iiclr-17569	962	53	known	know	VERB
iiclr-17569	962	54	that	that	SCONJ
iiclr-17569	962	55	a	a	DET
iiclr-17569	962	56	reduction	reduction	NOUN
iiclr-17569	962	57	of	of	ADP
iiclr-17569	962	58	value	value	NOUN
iiclr-17569	962	59	"	"	PUNCT
iiclr-17569	962	60	had	have	AUX
iiclr-17569	962	61	occurred	occur	VERB
iiclr-17569	962	62	or	or	CCONJ
iiclr-17569	962	63	the	the	DET
iiclr-17569	962	64	board	board	NOUN
iiclr-17569	962	65	can	can	AUX
iiclr-17569	962	66	grant	grant	VERB
iiclr-17569	962	67	a	a	DET
iiclr-17569	962	68	longer	long	ADJ
iiclr-17569	962	69	time	time	NOUN
iiclr-17569	962	70	frame	frame	NOUN
iiclr-17569	962	71	if	if	SCONJ
iiclr-17569	962	72	they	they	PRON
iiclr-17569	962	73	deem	deem	VERB
iiclr-17569	962	74	it	it	PRON
iiclr-17569	962	75	to	to	PART
iiclr-17569	962	76	be	be	AUX
iiclr-17569	962	77	appropriate	appropriate	ADJ
iiclr-17569	962	78	.	.	PUNCT
iiclr-17569	963	1	3	3	NUM
iiclr-17569	963	2	00	00	PUNCT
iiclr-17569	963	3	even	even	ADV
iiclr-17569	963	4	though	though	SCONJ
iiclr-17569	963	5	a	a	DET
iiclr-17569	963	6	scheme	scheme	NOUN
iiclr-17569	963	7	may	may	AUX
iiclr-17569	963	8	be	be	AUX
iiclr-17569	963	9	eligible	eligible	ADJ
iiclr-17569	963	10	for	for	ADP
iiclr-17569	963	11	fraud	fraud	NOUN
iiclr-17569	963	12	compensation	compensation	NOUN
iiclr-17569	963	13	payments	payment	NOUN
iiclr-17569	963	14	,	,	PUNCT
iiclr-17569	963	15	the	the	DET
iiclr-17569	963	16	trustees	trustee	NOUN
iiclr-17569	963	17	are	be	AUX
iiclr-17569	963	18	still	still	ADV
iiclr-17569	963	19	required	require	VERB
iiclr-17569	963	20	to	to	PART
iiclr-17569	963	21	make	make	VERB
iiclr-17569	963	22	reasonable	reasonable	ADJ
iiclr-17569	963	23	efforts	effort	NOUN
iiclr-17569	963	24	to	to	PART
iiclr-17569	963	25	recover	recover	VERB
iiclr-17569	963	26	lost	lose	VERB
iiclr-17569	963	27	assets.30	assets.30	PROPN
iiclr-17569	963	28	1	1	NUM
iiclr-17569	963	29	the	the	DET
iiclr-17569	963	30	board	board	NOUN
iiclr-17569	963	31	will	will	AUX
iiclr-17569	963	32	set	set	VERB
iiclr-17569	963	33	a	a	DET
iiclr-17569	963	34	timeframe	timeframe	NOUN
iiclr-17569	963	35	for	for	ADP
iiclr-17569	963	36	making	make	VERB
iiclr-17569	963	37	payments	payment	NOUN
iiclr-17569	963	38	,	,	PUNCT
iiclr-17569	963	39	while	while	SCONJ
iiclr-17569	963	40	taking	take	VERB
iiclr-17569	963	41	into	into	ADP
iiclr-17569	963	42	account	account	NOUN
iiclr-17569	963	43	the	the	DET
iiclr-17569	963	44	291	291	NUM
iiclr-17569	963	45	.	.	PUNCT
iiclr-17569	964	1	i	i	PRON
iiclr-17569	964	2	d.	d.	PROPN
iiclr-17569	964	3	§	§	PROPN
iiclr-17569	964	4	177(3	177(3	NUM
iiclr-17569	964	5	)	)	PUNCT
iiclr-17569	964	6	.	.	PUNCT
iiclr-17569	965	1	292	292	NUM
iiclr-17569	965	2	.	.	PUNCT
iiclr-17569	966	1	i	i	PRON
iiclr-17569	966	2	d.	d.	PROPN
iiclr-17569	966	3	§	§	PROPN
iiclr-17569	966	4	177(5	177(5	NUM
iiclr-17569	966	5	)	)	PUNCT
iiclr-17569	966	6	.	.	PUNCT
iiclr-17569	967	1	however	however	ADV
iiclr-17569	967	2	,	,	PUNCT
iiclr-17569	967	3	this	this	DET
iiclr-17569	967	4	percentage	percentage	NOUN
iiclr-17569	967	5	can	can	AUX
iiclr-17569	967	6	be	be	AUX
iiclr-17569	967	7	modified	modify	VERB
iiclr-17569	967	8	by	by	ADP
iiclr-17569	967	9	the	the	DET
iiclr-17569	967	10	secretary	secretary	PROPN
iiclr-17569	967	11	of	of	ADP
iiclr-17569	967	12	state	state	PROPN
iiclr-17569	967	13	,	,	PUNCT
iiclr-17569	967	14	so	so	ADV
iiclr-17569	967	15	long	long	ADV
iiclr-17569	967	16	as	as	SCONJ
iiclr-17569	967	17	the	the	DET
iiclr-17569	967	18	board	board	NOUN
iiclr-17569	967	19	"	"	PUNCT
iiclr-17569	967	20	consult[s	consult[s	PROPN
iiclr-17569	967	21	]	]	PUNCT
iiclr-17569	967	22	appropriate	appropriate	ADJ
iiclr-17569	967	23	persons	person	NOUN
iiclr-17569	967	24	before	before	ADP
iiclr-17569	967	25	making	make	VERB
iiclr-17569	967	26	"	"	PUNCT
iiclr-17569	967	27	that	that	DET
iiclr-17569	967	28	modification	modification	NOUN
iiclr-17569	967	29	.	.	PUNCT
iiclr-17569	968	1	i	i	PRON
iiclr-17569	968	2	d.	d.	PROPN
iiclr-17569	968	3	§	§	PROPN
iiclr-17569	968	4	177(6)-(7	177(6)-(7	PROPN
iiclr-17569	968	5	)	)	PUNCT
iiclr-17569	968	6	.	.	PUNCT
iiclr-17569	969	1	293	293	NUM
iiclr-17569	969	2	.	.	PUNCT
iiclr-17569	970	1	ppf	ppf	PROPN
iiclr-17569	970	2	levies	levies	PROPN
iiclr-17569	970	3	,	,	PUNCT
iiclr-17569	970	4	supra	supra	PROPN
iiclr-17569	970	5	note	note	PROPN
iiclr-17569	970	6	282	282	NUM
iiclr-17569	970	7	.	.	PUNCT
iiclr-17569	971	1	"	"	PUNCT
iiclr-17569	971	2	the	the	DET
iiclr-17569	971	3	initial	initial	ADJ
iiclr-17569	971	4	start	start	VERB
iiclr-17569	971	5	up	up	ADP
iiclr-17569	971	6	costs	cost	NOUN
iiclr-17569	971	7	will	will	AUX
iiclr-17569	971	8	be	be	AUX
iiclr-17569	971	9	collected	collect	VERB
iiclr-17569	971	10	over	over	ADP
iiclr-17569	971	11	a	a	DET
iiclr-17569	971	12	three	three	NUM
iiclr-17569	971	13	year	year	NOUN
iiclr-17569	971	14	period	period	NOUN
iiclr-17569	971	15	.	.	PUNCT
iiclr-17569	971	16	"	"	PUNCT
iiclr-17569	972	1	i	i	PRON
iiclr-17569	972	2	d.	d.	PROPN
iiclr-17569	972	3	294	294	NUM
iiclr-17569	972	4	.	.	PUNCT
iiclr-17569	973	1	guide	guide	VERB
iiclr-17569	973	2	to	to	ADP
iiclr-17569	973	3	levies	levy	NOUN
iiclr-17569	973	4	,	,	PUNCT
iiclr-17569	973	5	supra	supra	PROPN
iiclr-17569	973	6	note	note	NOUN
iiclr-17569	973	7	280	280	NUM
iiclr-17569	973	8	,	,	PUNCT
iiclr-17569	973	9	at	at	ADP
iiclr-17569	973	10	7	7	NUM
iiclr-17569	973	11	.	.	PUNCT
iiclr-17569	974	1	"	"	PUNCT
iiclr-17569	974	2	minimum	minimum	ADJ
iiclr-17569	974	3	levies	levy	NOUN
iiclr-17569	974	4	are	be	AUX
iiclr-17569	974	5	set	set	VERB
iiclr-17569	974	6	out	out	ADP
iiclr-17569	974	7	so	so	SCONJ
iiclr-17569	974	8	that	that	SCONJ
iiclr-17569	974	9	a	a	DET
iiclr-17569	974	10	scheme	scheme	NOUN
iiclr-17569	974	11	with	with	ADP
iiclr-17569	974	12	fewer	few	ADJ
iiclr-17569	974	13	participants	participant	NOUN
iiclr-17569	974	14	has	have	VERB
iiclr-17569	974	15	to	to	PART
iiclr-17569	974	16	pay	pay	VERB
iiclr-17569	974	17	a	a	DET
iiclr-17569	974	18	smaller	small	ADJ
iiclr-17569	974	19	levy	levy	NOUN
iiclr-17569	974	20	than	than	ADP
iiclr-17569	974	21	a	a	DET
iiclr-17569	974	22	scheme	scheme	NOUN
iiclr-17569	974	23	with	with	ADP
iiclr-17569	974	24	more	more	ADJ
iiclr-17569	974	25	participants	participant	NOUN
iiclr-17569	974	26	.	.	PUNCT
iiclr-17569	975	1	iii	iii	X
iiclr-17569	975	2	the	the	DET
iiclr-17569	975	3	2005	2005	NUM
iiclr-17569	975	4	-	-	SYM
iiclr-17569	975	5	2006	2006	NUM
iiclr-17569	975	6	minimum	minimum	NOUN
iiclr-17569	975	7	levies	levy	NOUN
iiclr-17569	975	8	range	range	VERB
iiclr-17569	975	9	from	from	ADP
iiclr-17569	975	10	£	£	SYM
iiclr-17569	975	11	24	24	NUM
iiclr-17569	975	12	,	,	PUNCT
iiclr-17569	975	13	for	for	ADP
iiclr-17569	975	14	schemes	scheme	NOUN
iiclr-17569	975	15	with	with	ADP
iiclr-17569	975	16	2	2	NUM
iiclr-17569	975	17	to	to	ADP
iiclr-17569	975	18	i	i	PRON
iiclr-17569	975	19	participants	participant	NOUN
iiclr-17569	975	20	,	,	PUNCT
iiclr-17569	975	21	to	to	ADP
iiclr-17569	975	22	£	£	SYM
iiclr-17569	975	23	10,600	10,600	NUM
iiclr-17569	975	24	,	,	PUNCT
iiclr-17569	975	25	for	for	ADP
iiclr-17569	975	26	schemes	scheme	NOUN
iiclr-17569	975	27	with	with	ADP
iiclr-17569	975	28	10,000	10,000	NUM
iiclr-17569	975	29	or	or	CCONJ
iiclr-17569	975	30	more	more	ADJ
iiclr-17569	975	31	participants	participant	NOUN
iiclr-17569	975	32	.	.	PUNCT
iiclr-17569	976	1	i	i	PRON
iiclr-17569	976	2	d.	d.	PROPN
iiclr-17569	976	3	295	295	NUM
iiclr-17569	976	4	.	.	PUNCT
iiclr-17569	977	1	ppf	ppf	PROPN
iiclr-17569	977	2	welcome	welcome	INTJ
iiclr-17569	977	3	,	,	PUNCT
iiclr-17569	977	4	supra	supra	PROPN
iiclr-17569	977	5	note	note	NOUN
iiclr-17569	977	6	129	129	NUM
iiclr-17569	977	7	.	.	PUNCT
iiclr-17569	977	8	296	296	NUM
iiclr-17569	977	9	.	.	X
iiclr-17569	978	1	fcf	fcf	PROPN
iiclr-17569	978	2	,	,	PUNCT
iiclr-17569	978	3	supra	supra	PROPN
iiclr-17569	978	4	note	note	VERB
iiclr-17569	978	5	146	146	NUM
iiclr-17569	978	6	.	.	NOUN
iiclr-17569	978	7	297	297	NUM
iiclr-17569	978	8	.	.	PUNCT
iiclr-17569	979	1	work	work	NOUN
iiclr-17569	979	2	and	and	CCONJ
iiclr-17569	979	3	pensions	pension	NOUN
iiclr-17569	979	4	,	,	PUNCT
iiclr-17569	979	5	supra	supra	PROPN
iiclr-17569	979	6	note	note	NOUN
iiclr-17569	979	7	16	16	NUM
iiclr-17569	979	8	,	,	PUNCT
iiclr-17569	979	9	§	§	PROPN
iiclr-17569	979	10	182	182	NUM
iiclr-17569	979	11	661	661	NUM
iiclr-17569	979	12	.	.	PUNCT
iiclr-17569	980	1	298	298	NUM
iiclr-17569	980	2	.	.	PUNCT
iiclr-17569	981	1	i	i	PRON
iiclr-17569	981	2	d.	d.	PROPN
iiclr-17569	981	3	§	§	PROPN
iiclr-17569	981	4	182	182	NUM
iiclr-17569	981	5	662	662	NUM
iiclr-17569	981	6	.	.	PUNCT
iiclr-17569	982	1	299	299	NUM
iiclr-17569	982	2	.	.	PUNCT
iiclr-17569	983	1	pensions	pension	NOUN
iiclr-17569	983	2	act	act	VERB
iiclr-17569	983	3	2004	2004	NUM
iiclr-17569	983	4	,	,	PUNCT
iiclr-17569	983	5	c.	c.	PROPN
iiclr-17569	983	6	35	35	NUM
iiclr-17569	983	7	,	,	PUNCT
iiclr-17569	983	8	§	§	PROPN
iiclr-17569	983	9	182(4	182(4	NUM
iiclr-17569	983	10	)	)	PUNCT
iiclr-17569	983	11	.	.	PUNCT
iiclr-17569	984	1	the	the	DET
iiclr-17569	984	2	board	board	NOUN
iiclr-17569	984	3	's	's	PART
iiclr-17569	984	4	notice	notice	NOUN
iiclr-17569	984	5	must	must	AUX
iiclr-17569	984	6	be	be	AUX
iiclr-17569	984	7	binding	bind	VERB
iiclr-17569	984	8	.	.	PUNCT
iiclr-17569	985	1	i	i	PRON
iiclr-17569	985	2	d.	d.	PROPN
iiclr-17569	985	3	300	300	NUM
iiclr-17569	985	4	.	.	PUNCT
iiclr-17569	986	1	i	i	PRON
iiclr-17569	986	2	d.	d.	PROPN
iiclr-17569	986	3	§	§	PROPN
iiclr-17569	986	4	182(6	182(6	NUM
iiclr-17569	986	5	)	)	PUNCT
iiclr-17569	986	6	.	.	PUNCT
iiclr-17569	987	1	a	a	DET
iiclr-17569	987	2	scheme	scheme	NOUN
iiclr-17569	987	3	can	can	AUX
iiclr-17569	987	4	not	not	PART
iiclr-17569	987	5	apply	apply	VERB
iiclr-17569	987	6	for	for	ADP
iiclr-17569	987	7	fcf	fcf	NOUN
iiclr-17569	987	8	payments	payment	NOUN
iiclr-17569	987	9	once	once	SCONJ
iiclr-17569	987	10	the	the	DET
iiclr-17569	987	11	board	board	NOUN
iiclr-17569	987	12	has	have	AUX
iiclr-17569	987	13	taken	take	VERB
iiclr-17569	987	14	over	over	ADP
iiclr-17569	987	15	the	the	DET
iiclr-17569	987	16	scheme	scheme	NOUN
iiclr-17569	987	17	.	.	PUNCT
iiclr-17569	988	1	i	i	PRON
iiclr-17569	988	2	d.	d.	PROPN
iiclr-17569	988	3	§	§	PROPN
iiclr-17569	988	4	182(7	182(7	NUM
iiclr-17569	988	5	)	)	PUNCT
iiclr-17569	988	6	.	.	PUNCT
iiclr-17569	989	1	301	301	NUM
iiclr-17569	989	2	.	.	PUNCT
iiclr-17569	990	1	i	i	PRON
iiclr-17569	990	2	d.	d.	PROPN
iiclr-17569	990	3	§	§	PROPN
iiclr-17569	990	4	184(1	184(1	NUM
iiclr-17569	990	5	)	)	PUNCT
iiclr-17569	990	6	.	.	PUNCT
iiclr-17569	991	1	[	[	X
iiclr-17569	991	2	vol	vol	NOUN
iiclr-17569	991	3	.	.	PUNCT
iiclr-17569	992	1	18:1	18:1	NUM
iiclr-17569	992	2	a	a	DET
iiclr-17569	992	3	comparative	comparative	ADJ
iiclr-17569	992	4	analysis	analysis	NOUN
iiclr-17569	992	5	of	of	ADP
iiclr-17569	992	6	pension	pension	NOUN
iiclr-17569	992	7	reform	reform	NOUN
iiclr-17569	992	8	likelihood	likelihood	NOUN
iiclr-17569	992	9	of	of	ADP
iiclr-17569	992	10	any	any	DET
iiclr-17569	992	11	more	more	ADJ
iiclr-17569	992	12	assets	asset	NOUN
iiclr-17569	992	13	being	be	AUX
iiclr-17569	992	14	recovered	recover	VERB
iiclr-17569	992	15	.	.	PUNCT
iiclr-17569	993	1	3	3	NUM
iiclr-17569	993	2	°	°	NOUN
iiclr-17569	993	3	the	the	DET
iiclr-17569	993	4	board	board	NOUN
iiclr-17569	993	5	will	will	AUX
iiclr-17569	993	6	also	also	ADV
iiclr-17569	993	7	be	be	AUX
iiclr-17569	993	8	responsible	responsible	ADJ
iiclr-17569	993	9	for	for	ADP
iiclr-17569	993	10	making	make	VERB
iiclr-17569	993	11	fraud	fraud	NOUN
iiclr-17569	993	12	compensation	compensation	NOUN
iiclr-17569	993	13	payments	payment	NOUN
iiclr-17569	993	14	as	as	SCONJ
iiclr-17569	993	15	they	they	PRON
iiclr-17569	993	16	deem	deem	VERB
iiclr-17569	993	17	appropriate;303	appropriate;303	PROPN
iiclr-17569	993	18	however	however	ADV
iiclr-17569	993	19	,	,	PUNCT
iiclr-17569	993	20	the	the	DET
iiclr-17569	993	21	amount	amount	NOUN
iiclr-17569	993	22	can	can	AUX
iiclr-17569	993	23	not	not	PART
iiclr-17569	993	24	"	"	PUNCT
iiclr-17569	993	25	exceed	exceed	VERB
iiclr-17569	993	26	the	the	DET
iiclr-17569	993	27	value	value	NOUN
iiclr-17569	993	28	of	of	ADP
iiclr-17569	993	29	the	the	DET
iiclr-17569	993	30	loss	loss	NOUN
iiclr-17569	993	31	less	less	ADV
iiclr-17569	993	32	any	any	DET
iiclr-17569	993	33	recovered	recovered	ADJ
iiclr-17569	993	34	funds	fund	NOUN
iiclr-17569	993	35	.	.	PUNCT
iiclr-17569	994	1	'	'	PUNCT
iiclr-17569	994	2	3	3	NUM
iiclr-17569	994	3	°	°	ADP
iiclr-17569	994	4	4	4	NUM
iiclr-17569	994	5	if	if	SCONJ
iiclr-17569	994	6	the	the	DET
iiclr-17569	994	7	responsibility	responsibility	NOUN
iiclr-17569	994	8	for	for	ADP
iiclr-17569	994	9	the	the	DET
iiclr-17569	994	10	scheme	scheme	NOUN
iiclr-17569	994	11	has	have	AUX
iiclr-17569	994	12	already	already	ADV
iiclr-17569	994	13	been	be	AUX
iiclr-17569	994	14	taken	take	VERB
iiclr-17569	994	15	over	over	ADP
iiclr-17569	994	16	by	by	ADP
iiclr-17569	994	17	the	the	DET
iiclr-17569	994	18	board	board	NOUN
iiclr-17569	994	19	,	,	PUNCT
iiclr-17569	994	20	then	then	ADV
iiclr-17569	994	21	the	the	DET
iiclr-17569	994	22	board	board	NOUN
iiclr-17569	994	23	would	would	AUX
iiclr-17569	994	24	also	also	ADV
iiclr-17569	994	25	be	be	AUX
iiclr-17569	994	26	entitled	entitle	VERB
iiclr-17569	994	27	to	to	PART
iiclr-17569	994	28	collect	collect	VERB
iiclr-17569	994	29	fraud	fraud	NOUN
iiclr-17569	994	30	compensation	compensation	NOUN
iiclr-17569	994	31	payments	payment	NOUN
iiclr-17569	994	32	on	on	ADP
iiclr-17569	994	33	behalf	behalf	NOUN
iiclr-17569	994	34	of	of	ADP
iiclr-17569	994	35	the	the	DET
iiclr-17569	994	36	ppf.30	ppf.30	NOUN
iiclr-17569	994	37	5	5	NUM
iiclr-17569	994	38	since	since	SCONJ
iiclr-17569	994	39	the	the	DET
iiclr-17569	994	40	board	board	NOUN
iiclr-17569	994	41	would	would	AUX
iiclr-17569	994	42	stand	stand	VERB
iiclr-17569	994	43	in	in	ADP
iiclr-17569	994	44	the	the	DET
iiclr-17569	994	45	shoes	shoe	NOUN
iiclr-17569	994	46	of	of	ADP
iiclr-17569	994	47	the	the	DET
iiclr-17569	994	48	trustees	trustee	NOUN
iiclr-17569	994	49	,	,	PUNCT
iiclr-17569	994	50	they	they	PRON
iiclr-17569	994	51	must	must	AUX
iiclr-17569	994	52	also	also	ADV
iiclr-17569	994	53	make	make	VERB
iiclr-17569	994	54	reasonable	reasonable	ADJ
iiclr-17569	994	55	efforts	effort	NOUN
iiclr-17569	994	56	to	to	PART
iiclr-17569	994	57	recover	recover	VERB
iiclr-17569	994	58	any	any	DET
iiclr-17569	994	59	assets306	assets306	PROPN
iiclr-17569	994	60	and	and	CCONJ
iiclr-17569	994	61	are	be	AUX
iiclr-17569	994	62	not	not	PART
iiclr-17569	994	63	entitled	entitle	VERB
iiclr-17569	994	64	to	to	ADP
iiclr-17569	994	65	payments	payment	NOUN
iiclr-17569	994	66	that	that	SCONJ
iiclr-17569	994	67	"	"	PUNCT
iiclr-17569	994	68	exceed	exceed	VERB
iiclr-17569	994	69	the	the	DET
iiclr-17569	994	70	value	value	NOUN
iiclr-17569	994	71	of	of	ADP
iiclr-17569	994	72	the	the	DET
iiclr-17569	994	73	loss	loss	NOUN
iiclr-17569	994	74	less	less	ADV
iiclr-17569	994	75	any	any	DET
iiclr-17569	994	76	recovered	recovered	ADJ
iiclr-17569	994	77	funds	fund	NOUN
iiclr-17569	994	78	.	.	PUNCT
iiclr-17569	995	1	3	3	NUM
iiclr-17569	995	2	°	°	SYM
iiclr-17569	995	3	7	7	NUM
iiclr-17569	995	4	finally	finally	ADV
iiclr-17569	995	5	,	,	PUNCT
iiclr-17569	995	6	the	the	DET
iiclr-17569	995	7	fcf	fcf	NOUN
iiclr-17569	995	8	is	be	AUX
iiclr-17569	995	9	funded	fund	VERB
iiclr-17569	995	10	by	by	ADP
iiclr-17569	995	11	income	income	NOUN
iiclr-17569	995	12	from	from	ADP
iiclr-17569	995	13	the	the	DET
iiclr-17569	995	14	fraud	fraud	NOUN
iiclr-17569	995	15	compensation	compensation	NOUN
iiclr-17569	995	16	levy	levy	NOUN
iiclr-17569	995	17	,	,	PUNCT
iiclr-17569	995	18	interest	interest	NOUN
iiclr-17569	995	19	earned	earn	VERB
iiclr-17569	995	20	on	on	ADP
iiclr-17569	995	21	its	its	PRON
iiclr-17569	995	22	assets	asset	NOUN
iiclr-17569	995	23	,	,	PUNCT
iiclr-17569	995	24	and	and	CCONJ
iiclr-17569	995	25	any	any	DET
iiclr-17569	995	26	other	other	ADJ
iiclr-17569	995	27	amounts	amount	NOUN
iiclr-17569	995	28	transferred	transfer	VERB
iiclr-17569	995	29	,	,	PUNCT
iiclr-17569	995	30	paid	pay	VERB
iiclr-17569	995	31	or	or	CCONJ
iiclr-17569	995	32	308borrowed	308borrowed	PROPN
iiclr-17569	995	33	.	.	PUNCT
iiclr-17569	996	1	a	a	DET
iiclr-17569	996	2	fraud	fraud	NOUN
iiclr-17569	996	3	compensation	compensation	NOUN
iiclr-17569	996	4	levy	levy	NOUN
iiclr-17569	996	5	is	be	AUX
iiclr-17569	996	6	calculated	calculate	VERB
iiclr-17569	996	7	by	by	ADP
iiclr-17569	996	8	"	"	PUNCT
iiclr-17569	996	9	tak[ing	tak[e	VERB
iiclr-17569	996	10	]	]	PUNCT
iiclr-17569	996	11	into	into	ADP
iiclr-17569	996	12	account	account	NOUN
iiclr-17569	996	13	estimated	estimate	VERB
iiclr-17569	996	14	current	current	ADJ
iiclr-17569	996	15	and	and	CCONJ
iiclr-17569	996	16	future	future	ADJ
iiclr-17569	996	17	expenditure	expenditure	NOUN
iiclr-17569	996	18	as	as	ADV
iiclr-17569	996	19	well	well	ADV
iiclr-17569	996	20	as	as	ADP
iiclr-17569	996	21	actual	actual	ADJ
iiclr-17569	996	22	expenditure	expenditure	NOUN
iiclr-17569	996	23	already	already	ADV
iiclr-17569	996	24	incurred	incur	VERB
iiclr-17569	996	25	.	.	PUNCT
iiclr-17569	997	1	,	,	PUNCT
iiclr-17569	997	2	,	,	PUNCT
iiclr-17569	997	3	309	309	NUM
iiclr-17569	997	4	all	all	DET
iiclr-17569	997	5	schemes	scheme	NOUN
iiclr-17569	997	6	that	that	PRON
iiclr-17569	997	7	are	be	AUX
iiclr-17569	997	8	eligible	eligible	ADJ
iiclr-17569	997	9	to	to	PART
iiclr-17569	997	10	receive	receive	VERB
iiclr-17569	997	11	payments	payment	NOUN
iiclr-17569	997	12	from	from	ADP
iiclr-17569	997	13	the	the	DET
iiclr-17569	997	14	fcf	fcf	NOUN
iiclr-17569	997	15	will	will	AUX
iiclr-17569	997	16	be	be	AUX
iiclr-17569	997	17	required	require	VERB
iiclr-17569	997	18	to	to	PART
iiclr-17569	997	19	pay	pay	VERB
iiclr-17569	997	20	the	the	DET
iiclr-17569	997	21	fraud	fraud	NOUN
iiclr-17569	997	22	compensation	compensation	PROPN
iiclr-17569	997	23	levy.31	levy.31	PROPN
iiclr-17569	997	24	°	°	PROPN
iiclr-17569	997	25	ill	ill	ADJ
iiclr-17569	997	26	.	.	PUNCT
iiclr-17569	997	27	comparing	compare	VERB
iiclr-17569	997	28	and	and	CCONJ
iiclr-17569	997	29	contrasting	contrast	VERB
iiclr-17569	997	30	pension	pension	NOUN
iiclr-17569	997	31	reform	reform	NOUN
iiclr-17569	997	32	in	in	ADP
iiclr-17569	997	33	the	the	DET
iiclr-17569	997	34	united	united	PROPN
iiclr-17569	997	35	states	states	PROPN
iiclr-17569	997	36	and	and	CCONJ
iiclr-17569	997	37	the	the	DET
iiclr-17569	997	38	united	united	PROPN
iiclr-17569	997	39	kingdom	kingdom	PROPN
iiclr-17569	997	40	a.	a.	PROPN
iiclr-17569	997	41	the	the	DET
iiclr-17569	997	42	united	united	PROPN
iiclr-17569	997	43	states	states	PROPN
iiclr-17569	997	44	'	'	PART
iiclr-17569	997	45	minimum	minimum	ADJ
iiclr-17569	997	46	funding	funding	NOUN
iiclr-17569	997	47	contribution	contribution	NOUN
iiclr-17569	997	48	and	and	CCONJ
iiclr-17569	997	49	the	the	DET
iiclr-17569	997	50	united	united	PROPN
iiclr-17569	997	51	kingdom	kingdom	PROPN
iiclr-17569	997	52	's	's	PART
iiclr-17569	997	53	sfo	sfo	PROPN
iiclr-17569	997	54	while	while	SCONJ
iiclr-17569	997	55	both	both	CCONJ
iiclr-17569	997	56	the	the	DET
iiclr-17569	997	57	minimum	minimum	ADJ
iiclr-17569	997	58	funding	funding	NOUN
iiclr-17569	997	59	contribution	contribution	NOUN
iiclr-17569	997	60	and	and	CCONJ
iiclr-17569	997	61	the	the	DET
iiclr-17569	997	62	sfo	sfo	PROPN
iiclr-17569	997	63	strive	strive	VERB
iiclr-17569	997	64	to	to	PART
iiclr-17569	997	65	eliminate	eliminate	VERB
iiclr-17569	997	66	defined	define	VERB
iiclr-17569	997	67	benefit	benefit	NOUN
iiclr-17569	997	68	pension	pension	NOUN
iiclr-17569	997	69	plan	plan	NOUN
iiclr-17569	997	70	deficits	deficit	NOUN
iiclr-17569	997	71	,	,	PUNCT
iiclr-17569	997	72	the	the	DET
iiclr-17569	997	73	united	united	PROPN
iiclr-17569	997	74	states	states	PROPN
iiclr-17569	997	75	and	and	CCONJ
iiclr-17569	997	76	the	the	DET
iiclr-17569	997	77	united	united	PROPN
iiclr-17569	997	78	kingdom	kingdom	PROPN
iiclr-17569	997	79	have	have	AUX
iiclr-17569	997	80	taken	take	VERB
iiclr-17569	997	81	very	very	ADV
iiclr-17569	997	82	different	different	ADJ
iiclr-17569	997	83	approaches	approach	NOUN
iiclr-17569	997	84	in	in	ADP
iiclr-17569	997	85	crafting	craft	VERB
iiclr-17569	997	86	their	their	PRON
iiclr-17569	997	87	solutions.31	solutions.31	NOUN
iiclr-17569	997	88	'	'	PART
iiclr-17569	997	89	the	the	DET
iiclr-17569	997	90	minimum	minimum	ADJ
iiclr-17569	997	91	funding	funding	NOUN
iiclr-17569	997	92	requirement	requirement	NOUN
iiclr-17569	997	93	has	have	AUX
iiclr-17569	997	94	set	set	VERB
iiclr-17569	997	95	out	out	ADP
iiclr-17569	997	96	a	a	DET
iiclr-17569	997	97	uniform	uniform	ADJ
iiclr-17569	997	98	schedule	schedule	NOUN
iiclr-17569	997	99	which	which	PRON
iiclr-17569	997	100	requires	require	VERB
iiclr-17569	997	101	all	all	DET
iiclr-17569	997	102	plans	plan	NOUN
iiclr-17569	997	103	to	to	PART
iiclr-17569	997	104	become	become	VERB
iiclr-17569	997	105	100	100	NUM
iiclr-17569	997	106	%	%	NOUN
iiclr-17569	997	107	fully	fully	ADV
iiclr-17569	997	108	funded,312	funded,312	NOUN
iiclr-17569	997	109	while	while	SCONJ
iiclr-17569	997	110	the	the	DET
iiclr-17569	997	111	sfo	sfo	PROPN
iiclr-17569	997	112	allows	allow	VERB
iiclr-17569	997	113	the	the	DET
iiclr-17569	997	114	scheme	scheme	NOUN
iiclr-17569	997	115	's	's	PART
iiclr-17569	997	116	plan	plan	NOUN
iiclr-17569	997	117	sponsor	sponsor	NOUN
iiclr-17569	997	118	,	,	PUNCT
iiclr-17569	997	119	trustees	trustee	NOUN
iiclr-17569	997	120	and	and	CCONJ
iiclr-17569	997	121	actuary	actuary	NOUN
iiclr-17569	997	122	to	to	PART
iiclr-17569	997	123	work	work	VERB
iiclr-17569	997	124	together	together	ADV
iiclr-17569	997	125	with	with	ADP
iiclr-17569	997	126	the	the	DET
iiclr-17569	997	127	pensions	pension	NOUN
iiclr-17569	997	128	regulator	regulator	NOUN
iiclr-17569	997	129	to	to	PART
iiclr-17569	997	130	formulate	formulate	VERB
iiclr-17569	997	131	a	a	DET
iiclr-17569	997	132	custom	custom	NOUN
iiclr-17569	997	133	funding	funding	NOUN
iiclr-17569	997	134	plan	plan	NOUN
iiclr-17569	997	135	.	.	PUNCT
iiclr-17569	998	1	313	313	NUM
iiclr-17569	998	2	302	302	NUM
iiclr-17569	998	3	.	.	PUNCT
iiclr-17569	999	1	i	i	PRON
iiclr-17569	999	2	d.	d.	PROPN
iiclr-17569	999	3	§	§	PROPN
iiclr-17569	999	4	184(2	184(2	NUM
iiclr-17569	999	5	)	)	PUNCT
iiclr-17569	999	6	.	.	PUNCT
iiclr-17569	1000	1	303	303	X
iiclr-17569	1000	2	.	.	PUNCT
iiclr-17569	1001	1	i	i	PRON
iiclr-17569	1001	2	d.	d.	PROPN
iiclr-17569	1001	3	§	§	PROPN
iiclr-17569	1001	4	185(2	185(2	NUM
iiclr-17569	1001	5	)	)	PUNCT
iiclr-17569	1001	6	.	.	PUNCT
iiclr-17569	1002	1	304	304	NUM
iiclr-17569	1002	2	.	.	PUNCT
iiclr-17569	1003	1	work	work	NOUN
iiclr-17569	1003	2	and	and	CCONJ
iiclr-17569	1003	3	pensions	pension	NOUN
iiclr-17569	1003	4	,	,	PUNCT
iiclr-17569	1003	5	supra	supra	PROPN
iiclr-17569	1003	6	note	note	NOUN
iiclr-17569	1003	7	16	16	NUM
iiclr-17569	1003	8	,	,	PUNCT
iiclr-17569	1003	9	§	§	PROPN
iiclr-17569	1003	10	185	185	NUM
iiclr-17569	1003	11	676	676	NUM
iiclr-17569	1003	12	.	.	PUNCT
iiclr-17569	1004	1	notice	notice	NOUN
iiclr-17569	1004	2	of	of	ADP
iiclr-17569	1004	3	the	the	DET
iiclr-17569	1004	4	board	board	NOUN
iiclr-17569	1004	5	's	's	PART
iiclr-17569	1004	6	decision	decision	NOUN
iiclr-17569	1004	7	regarding	regard	VERB
iiclr-17569	1004	8	fraud	fraud	NOUN
iiclr-17569	1004	9	compensation	compensation	NOUN
iiclr-17569	1004	10	payments	payment	NOUN
iiclr-17569	1004	11	must	must	AUX
iiclr-17569	1004	12	be	be	AUX
iiclr-17569	1004	13	provided	provide	VERB
iiclr-17569	1004	14	to	to	ADP
iiclr-17569	1004	15	the	the	DET
iiclr-17569	1004	16	pensions	pension	NOUN
iiclr-17569	1004	17	regulator	regulator	NOUN
iiclr-17569	1004	18	,	,	PUNCT
iiclr-17569	1004	19	the	the	DET
iiclr-17569	1004	20	scheme	scheme	NOUN
iiclr-17569	1004	21	's	's	PART
iiclr-17569	1004	22	trustees	trustee	NOUN
iiclr-17569	1004	23	,	,	PUNCT
iiclr-17569	1004	24	and	and	CCONJ
iiclr-17569	1004	25	the	the	DET
iiclr-17569	1004	26	employer	employer	NOUN
iiclr-17569	1004	27	or	or	CCONJ
iiclr-17569	1004	28	an	an	DET
iiclr-17569	1004	29	insolvency	insolvency	NOUN
iiclr-17569	1004	30	practitioner	practitioner	NOUN
iiclr-17569	1004	31	.	.	PUNCT
iiclr-17569	1005	1	pensions	pension	NOUN
iiclr-17569	1005	2	act	act	VERB
iiclr-17569	1005	3	2004	2004	NUM
iiclr-17569	1005	4	,	,	PUNCT
iiclr-17569	1005	5	c.	c.	PROPN
iiclr-17569	1005	6	35	35	NUM
iiclr-17569	1005	7	,	,	PUNCT
iiclr-17569	1005	8	§	§	PROPN
iiclr-17569	1005	9	187(5	187(5	NUM
iiclr-17569	1005	10	)	)	PUNCT
iiclr-17569	1005	11	.	.	PUNCT
iiclr-17569	1006	1	305	305	NUM
iiclr-17569	1006	2	.	.	PUNCT
iiclr-17569	1007	1	pensions	pension	NOUN
iiclr-17569	1007	2	act	act	VERB
iiclr-17569	1007	3	2004	2004	NUM
iiclr-17569	1007	4	,	,	PUNCT
iiclr-17569	1007	5	c.	c.	PROPN
iiclr-17569	1007	6	35	35	NUM
iiclr-17569	1007	7	,	,	PUNCT
iiclr-17569	1007	8	§	§	PROPN
iiclr-17569	1007	9	187(2	187(2	NUM
iiclr-17569	1007	10	)	)	PUNCT
iiclr-17569	1007	11	.	.	PUNCT
iiclr-17569	1008	1	payments	payment	NOUN
iiclr-17569	1008	2	made	make	VERB
iiclr-17569	1008	3	in	in	ADP
iiclr-17569	1008	4	these	these	DET
iiclr-17569	1008	5	situations	situation	NOUN
iiclr-17569	1008	6	are	be	AUX
iiclr-17569	1008	7	known	know	VERB
iiclr-17569	1008	8	as	as	ADP
iiclr-17569	1008	9	fraud	fraud	NOUN
iiclr-17569	1008	10	compensation	compensation	NOUN
iiclr-17569	1008	11	transfer	transfer	NOUN
iiclr-17569	1008	12	payments	payment	NOUN
iiclr-17569	1008	13	.	.	PUNCT
iiclr-17569	1009	1	i	i	PRON
iiclr-17569	1009	2	d.	d.	PROPN
iiclr-17569	1009	3	306	306	NUM
iiclr-17569	1009	4	.	.	PUNCT
iiclr-17569	1010	1	i	i	PRON
iiclr-17569	1010	2	d.	d.	PROPN
iiclr-17569	1010	3	§	§	PROPN
iiclr-17569	1010	4	187(3	187(3	NUM
iiclr-17569	1010	5	)	)	PUNCT
iiclr-17569	1010	6	.	.	PUNCT
iiclr-17569	1011	1	307	307	NUM
iiclr-17569	1011	2	.	.	PUNCT
iiclr-17569	1012	1	i	i	PRON
iiclr-17569	1012	2	d.	d.	PROPN
iiclr-17569	1012	3	§	§	PROPN
iiclr-17569	1012	4	187(5	187(5	NUM
iiclr-17569	1012	5	)	)	PUNCT
iiclr-17569	1012	6	.	.	PUNCT
iiclr-17569	1013	1	308	308	NUM
iiclr-17569	1013	2	.	.	PUNCT
iiclr-17569	1014	1	i	i	PRON
iiclr-17569	1014	2	d.	d.	PROPN
iiclr-17569	1014	3	§	§	PROPN
iiclr-17569	1014	4	188(1	188(1	NUM
iiclr-17569	1014	5	)	)	PUNCT
iiclr-17569	1014	6	.	.	PUNCT
iiclr-17569	1015	1	309	309	NUM
iiclr-17569	1015	2	.	.	PUNCT
iiclr-17569	1016	1	work	work	NOUN
iiclr-17569	1016	2	and	and	CCONJ
iiclr-17569	1016	3	pensions	pension	NOUN
iiclr-17569	1016	4	,	,	PUNCT
iiclr-17569	1016	5	supra	supra	PROPN
iiclr-17569	1016	6	note	note	NOUN
iiclr-17569	1016	7	16	16	NUM
iiclr-17569	1016	8	,	,	PUNCT
iiclr-17569	1016	9	§	§	PROPN
iiclr-17569	1016	10	189	189	NUM
iiclr-17569	1016	11	1	1	NUM
iiclr-17569	1016	12	692	692	NUM
iiclr-17569	1016	13	.	.	PUNCT
iiclr-17569	1017	1	310	310	NUM
iiclr-17569	1017	2	.	.	PUNCT
iiclr-17569	1018	1	ppf	ppf	PROPN
iiclr-17569	1018	2	levies	levies	PROPN
iiclr-17569	1018	3	,	,	PUNCT
iiclr-17569	1018	4	supra	supra	PROPN
iiclr-17569	1018	5	note	note	PROPN
iiclr-17569	1018	6	282	282	NUM
iiclr-17569	1018	7	.	.	PUNCT
iiclr-17569	1018	8	311	311	NUM
iiclr-17569	1018	9	.	.	PUNCT
iiclr-17569	1019	1	see	see	VERB
iiclr-17569	1019	2	cch	cch	PROPN
iiclr-17569	1019	3	,	,	PUNCT
iiclr-17569	1019	4	supra	supra	PROPN
iiclr-17569	1019	5	note	note	PROPN
iiclr-17569	1019	6	85	85	NUM
iiclr-17569	1019	7	,	,	PUNCT
iiclr-17569	1019	8	at	at	ADP
iiclr-17569	1019	9	84	84	NUM
iiclr-17569	1019	10	;	;	PUNCT
iiclr-17569	1019	11	see	see	VERB
iiclr-17569	1019	12	generally	generally	ADV
iiclr-17569	1019	13	the	the	DET
iiclr-17569	1019	14	pensions	pension	NOUN
iiclr-17569	1019	15	trust	trust	PROPN
iiclr-17569	1019	16	,	,	PUNCT
iiclr-17569	1019	17	supra	supra	PROPN
iiclr-17569	1019	18	note	note	NOUN
iiclr-17569	1019	19	125	125	NUM
iiclr-17569	1019	20	.	.	PUNCT
iiclr-17569	1020	1	312	312	NUM
iiclr-17569	1020	2	.	.	PUNCT
iiclr-17569	1020	3	cch	cch	PROPN
iiclr-17569	1020	4	,	,	PUNCT
iiclr-17569	1020	5	supra	supra	PROPN
iiclr-17569	1020	6	note	note	PROPN
iiclr-17569	1020	7	85	85	NUM
iiclr-17569	1020	8	,	,	PUNCT
iiclr-17569	1020	9	at	at	ADP
iiclr-17569	1020	10	95	95	NUM
iiclr-17569	1020	11	.	.	PUNCT
iiclr-17569	1021	1	313	313	NUM
iiclr-17569	1021	2	.	.	PUNCT
iiclr-17569	1021	3	work	work	NOUN
iiclr-17569	1021	4	and	and	CCONJ
iiclr-17569	1021	5	pensions	pension	NOUN
iiclr-17569	1021	6	,	,	PUNCT
iiclr-17569	1021	7	supra	supra	PROPN
iiclr-17569	1021	8	note	note	NOUN
iiclr-17569	1021	9	16	16	NUM
iiclr-17569	1021	10	,	,	PUNCT
iiclr-17569	1021	11	§	§	PROPN
iiclr-17569	1021	12	220	220	NUM
iiclr-17569	1021	13	792	792	NUM
iiclr-17569	1021	14	.	.	PUNCT
iiclr-17569	1021	15	2008	2008	NUM
iiclr-17569	1021	16	]	]	PUNCT
iiclr-17569	1021	17	ind	ind	NOUN
iiclr-17569	1021	18	.	.	PUNCT
iiclr-17569	1022	1	int'l	int'l	PROPN
iiclr-17569	1022	2	&	&	CCONJ
iiclr-17569	1022	3	comp	comp	PROPN
iiclr-17569	1022	4	.	.	PUNCT
iiclr-17569	1023	1	l.	l.	PROPN
iiclr-17569	1023	2	rev	rev	PROPN
iiclr-17569	1023	3	.	.	PUNCT
iiclr-17569	1024	1	the	the	DET
iiclr-17569	1024	2	united	united	PROPN
iiclr-17569	1024	3	kingdom	kingdom	PROPN
iiclr-17569	1024	4	originally	originally	ADV
iiclr-17569	1024	5	tried	try	VERB
iiclr-17569	1024	6	to	to	PART
iiclr-17569	1024	7	deal	deal	VERB
iiclr-17569	1024	8	with	with	ADP
iiclr-17569	1024	9	pension	pension	NOUN
iiclr-17569	1024	10	scheme	scheme	NOUN
iiclr-17569	1024	11	deficits	deficit	NOUN
iiclr-17569	1024	12	by	by	ADP
iiclr-17569	1024	13	creating	create	VERB
iiclr-17569	1024	14	minimum	minimum	ADJ
iiclr-17569	1024	15	funding	funding	NOUN
iiclr-17569	1024	16	requirements	requirement	NOUN
iiclr-17569	1024	17	when	when	SCONJ
iiclr-17569	1024	18	it	it	PRON
iiclr-17569	1024	19	enacted	enact	VERB
iiclr-17569	1024	20	the	the	DET
iiclr-17569	1024	21	pa	pa	PROPN
iiclr-17569	1024	22	1995'14	1995'14	PROPN
iiclr-17569	1024	23	that	that	PRON
iiclr-17569	1024	24	were	be	AUX
iiclr-17569	1024	25	similar	similar	ADJ
iiclr-17569	1024	26	to	to	ADP
iiclr-17569	1024	27	the	the	DET
iiclr-17569	1024	28	minimum	minimum	ADJ
iiclr-17569	1024	29	funding	funding	NOUN
iiclr-17569	1024	30	contribution	contribution	NOUN
iiclr-17569	1024	31	required	require	VERB
iiclr-17569	1024	32	by	by	ADP
iiclr-17569	1024	33	the	the	DET
iiclr-17569	1024	34	united	united	PROPN
iiclr-17569	1024	35	states	states	PROPN
iiclr-17569	1024	36	'	'	PART
iiclr-17569	1024	37	ppa	ppa	PROPN
iiclr-17569	1024	38	2006."15	2006."15	NUM
iiclr-17569	1024	39	the	the	DET
iiclr-17569	1024	40	effects	effect	NOUN
iiclr-17569	1024	41	of	of	ADP
iiclr-17569	1024	42	the	the	DET
iiclr-17569	1024	43	minimum	minimum	ADJ
iiclr-17569	1024	44	funding	funding	NOUN
iiclr-17569	1024	45	requirements	requirement	NOUN
iiclr-17569	1024	46	,	,	PUNCT
iiclr-17569	1024	47	however	however	ADV
iiclr-17569	1024	48	,	,	PUNCT
iiclr-17569	1024	49	were	be	AUX
iiclr-17569	1024	50	considered	consider	VERB
iiclr-17569	1024	51	to	to	PART
iiclr-17569	1024	52	"	"	PUNCT
iiclr-17569	1024	53	be	be	AUX
iiclr-17569	1024	54	counterproductive	counterproductive	ADJ
iiclr-17569	1024	55	to	to	ADP
iiclr-17569	1024	56	the	the	DET
iiclr-17569	1024	57	extent	extent	NOUN
iiclr-17569	1024	58	that	that	SCONJ
iiclr-17569	1024	59	it	it	PRON
iiclr-17569	1024	60	gives	give	VERB
iiclr-17569	1024	61	trustees	trustee	NOUN
iiclr-17569	1024	62	a	a	DET
iiclr-17569	1024	63	spurious	spurious	ADJ
iiclr-17569	1024	64	sense	sense	NOUN
iiclr-17569	1024	65	of	of	ADP
iiclr-17569	1024	66	certainty	certainty	NOUN
iiclr-17569	1024	67	about	about	ADP
iiclr-17569	1024	68	funding	funding	NOUN
iiclr-17569	1024	69	levels	level	NOUN
iiclr-17569	1024	70	and	and	CCONJ
iiclr-17569	1024	71	weakens	weaken	VERB
iiclr-17569	1024	72	the	the	DET
iiclr-17569	1024	73	fiduciary	fiduciary	ADJ
iiclr-17569	1024	74	responsibility	responsibility	NOUN
iiclr-17569	1024	75	that	that	PRON
iiclr-17569	1024	76	should	should	AUX
iiclr-17569	1024	77	be	be	AUX
iiclr-17569	1024	78	at	at	ADP
iiclr-17569	1024	79	the	the	DET
iiclr-17569	1024	80	heart	heart	NOUN
iiclr-17569	1024	81	of	of	ADP
iiclr-17569	1024	82	protection	protection	NOUN
iiclr-17569	1024	83	for	for	ADP
iiclr-17569	1024	84	members	member	NOUN
iiclr-17569	1024	85	of	of	ADP
iiclr-17569	1024	86	defined	define	VERB
iiclr-17569	1024	87	benefit	benefit	NOUN
iiclr-17569	1024	88	schemes	scheme	NOUN
iiclr-17569	1024	89	.	.	PUNCT
iiclr-17569	1025	1	316	316	NUM
iiclr-17569	1025	2	the	the	DET
iiclr-17569	1025	3	minimum	minimum	ADJ
iiclr-17569	1025	4	funding	funding	NOUN
iiclr-17569	1025	5	requirement	requirement	NOUN
iiclr-17569	1025	6	has	have	AUX
iiclr-17569	1025	7	also	also	ADV
iiclr-17569	1025	8	been	be	AUX
iiclr-17569	1025	9	called	call	VERB
iiclr-17569	1025	10	"	"	PUNCT
iiclr-17569	1025	11	outdated	outdated	ADJ
iiclr-17569	1025	12	and	and	CCONJ
iiclr-17569	1025	13	inflexible	inflexible	ADJ
iiclr-17569	1025	14	and	and	CCONJ
iiclr-17569	1025	15	the	the	DET
iiclr-17569	1025	16	timescales	timescale	NOUN
iiclr-17569	1025	17	for	for	ADP
iiclr-17569	1025	18	rectifying	rectify	VERB
iiclr-17569	1025	19	[	[	X
iiclr-17569	1025	20	the	the	DET
iiclr-17569	1025	21	minimum	minimum	ADJ
iiclr-17569	1025	22	funding	funding	NOUN
iiclr-17569	1025	23	requirement	requirement	NOUN
iiclr-17569	1025	24	]	]	PUNCT
iiclr-17569	1025	25	funding	funding	NOUN
iiclr-17569	1025	26	shortfalls	shortfall	NOUN
iiclr-17569	1025	27	are	be	AUX
iiclr-17569	1025	28	arguably	arguably	ADV
iiclr-17569	1025	29	overly	overly	ADV
iiclr-17569	1025	30	prescriptive	prescriptive	ADJ
iiclr-17569	1025	31	.	.	PUNCT
iiclr-17569	1026	1	317	317	NUM
iiclr-17569	1026	2	it	it	PRON
iiclr-17569	1026	3	could	could	AUX
iiclr-17569	1026	4	be	be	AUX
iiclr-17569	1026	5	argued	argue	VERB
iiclr-17569	1026	6	that	that	SCONJ
iiclr-17569	1026	7	the	the	DET
iiclr-17569	1026	8	united	united	PROPN
iiclr-17569	1026	9	states	states	PROPN
iiclr-17569	1026	10	'	'	PART
iiclr-17569	1026	11	ppa	ppa	PROPN
iiclr-17569	1026	12	2006	2006	NUM
iiclr-17569	1026	13	,	,	PUNCT
iiclr-17569	1026	14	due	due	ADP
iiclr-17569	1026	15	to	to	ADP
iiclr-17569	1026	16	the	the	DET
iiclr-17569	1026	17	rigidity	rigidity	NOUN
iiclr-17569	1026	18	of	of	ADP
iiclr-17569	1026	19	its	its	PRON
iiclr-17569	1026	20	provisions	provision	NOUN
iiclr-17569	1026	21	,	,	PUNCT
iiclr-17569	1026	22	is	be	AUX
iiclr-17569	1026	23	vulnerable	vulnerable	ADJ
iiclr-17569	1026	24	to	to	ADP
iiclr-17569	1026	25	the	the	DET
iiclr-17569	1026	26	same	same	ADJ
iiclr-17569	1026	27	problems	problem	NOUN
iiclr-17569	1026	28	that	that	PRON
iiclr-17569	1026	29	caused	cause	VERB
iiclr-17569	1026	30	the	the	DET
iiclr-17569	1026	31	criticism	criticism	NOUN
iiclr-17569	1026	32	,	,	PUNCT
iiclr-17569	1026	33	and	and	CCONJ
iiclr-17569	1026	34	ultimately	ultimately	ADV
iiclr-17569	1026	35	the	the	DET
iiclr-17569	1026	36	demise	demise	NOUN
iiclr-17569	1026	37	,	,	PUNCT
iiclr-17569	1026	38	of	of	ADP
iiclr-17569	1026	39	the	the	DET
iiclr-17569	1026	40	united	united	PROPN
iiclr-17569	1026	41	kingdom	kingdom	PROPN
iiclr-17569	1026	42	's	's	PART
iiclr-17569	1026	43	pa	pa	PROPN
iiclr-17569	1026	44	1995.3'8	1995.3'8	NUM
iiclr-17569	1026	45	one	one	NUM
iiclr-17569	1026	46	of	of	ADP
iiclr-17569	1026	47	the	the	DET
iiclr-17569	1026	48	main	main	ADJ
iiclr-17569	1026	49	criticisms	criticism	NOUN
iiclr-17569	1026	50	of	of	ADP
iiclr-17569	1026	51	the	the	DET
iiclr-17569	1026	52	united	united	PROPN
iiclr-17569	1026	53	kingdom	kingdom	PROPN
iiclr-17569	1026	54	's	's	PART
iiclr-17569	1026	55	pa	pa	PROPN
iiclr-17569	1026	56	1995	1995	NUM
iiclr-17569	1026	57	was	be	AUX
iiclr-17569	1026	58	of	of	ADP
iiclr-17569	1026	59	"	"	PUNCT
iiclr-17569	1026	60	its	its	PRON
iiclr-17569	1026	61	use	use	NOUN
iiclr-17569	1026	62	of	of	ADP
iiclr-17569	1026	63	a	a	DET
iiclr-17569	1026	64	set	set	NOUN
iiclr-17569	1026	65	of	of	ADP
iiclr-17569	1026	66	reference	reference	NOUN
iiclr-17569	1026	67	assets	asset	NOUN
iiclr-17569	1026	68	to	to	PART
iiclr-17569	1026	69	calculate	calculate	VERB
iiclr-17569	1026	70	discount	discount	NOUN
iiclr-17569	1026	71	rates	rate	NOUN
iiclr-17569	1026	72	for	for	ADP
iiclr-17569	1026	73	liabilities	liability	NOUN
iiclr-17569	1026	74	....	....	PUNCT
iiclr-17569	1027	1	,	,	PUNCT
iiclr-17569	1027	2	,	,	PUNCT
iiclr-17569	1027	3	319	319	NUM
iiclr-17569	1027	4	the	the	DET
iiclr-17569	1027	5	united	united	PROPN
iiclr-17569	1027	6	states	states	PROPN
iiclr-17569	1027	7	'	'	PART
iiclr-17569	1027	8	ppa	ppa	PROPN
iiclr-17569	1027	9	2006	2006	NUM
iiclr-17569	1027	10	also	also	ADV
iiclr-17569	1027	11	requires	require	VERB
iiclr-17569	1027	12	pension	pension	NOUN
iiclr-17569	1027	13	plans	plan	NOUN
iiclr-17569	1027	14	to	to	PART
iiclr-17569	1027	15	use	use	VERB
iiclr-17569	1027	16	a	a	DET
iiclr-17569	1027	17	statutorily	statutorily	ADV
iiclr-17569	1027	18	prescribed	prescribe	VERB
iiclr-17569	1027	19	set	set	NOUN
iiclr-17569	1027	20	of	of	ADP
iiclr-17569	1027	21	references	reference	NOUN
iiclr-17569	1027	22	;	;	PUNCT
iiclr-17569	1027	23	for	for	ADP
iiclr-17569	1027	24	example	example	NOUN
iiclr-17569	1027	25	,	,	PUNCT
iiclr-17569	1027	26	the	the	DET
iiclr-17569	1027	27	interest	interest	NOUN
iiclr-17569	1027	28	rate	rate	NOUN
iiclr-17569	1027	29	at	at	ADP
iiclr-17569	1027	30	which	which	PRON
iiclr-17569	1027	31	a	a	DET
iiclr-17569	1027	32	plan	plan	NOUN
iiclr-17569	1027	33	's	's	PART
iiclr-17569	1027	34	current	current	ADJ
iiclr-17569	1027	35	liability	liability	NOUN
iiclr-17569	1027	36	is	be	AUX
iiclr-17569	1027	37	determined	determine	VERB
iiclr-17569	1027	38	is	be	AUX
iiclr-17569	1027	39	a	a	DET
iiclr-17569	1027	40	"	"	PUNCT
iiclr-17569	1027	41	yield	yield	NOUN
iiclr-17569	1027	42	curve	curve	NOUN
iiclr-17569	1027	43	"	"	PUNCT
iiclr-17569	1027	44	based	base	VERB
iiclr-17569	1027	45	on	on	ADP
iiclr-17569	1027	46	investment	investment	NOUN
iiclr-17569	1027	47	grade	grade	NOUN
iiclr-17569	1027	48	corporate	corporate	ADJ
iiclr-17569	1027	49	bonds	bond	NOUN
iiclr-17569	1027	50	,	,	PUNCT
iiclr-17569	1027	51	even	even	ADV
iiclr-17569	1027	52	though	though	SCONJ
iiclr-17569	1027	53	that	that	PRON
iiclr-17569	1027	54	is	be	AUX
iiclr-17569	1027	55	not	not	PART
iiclr-17569	1027	56	the	the	DET
iiclr-17569	1027	57	amount	amount	NOUN
iiclr-17569	1027	58	of	of	ADP
iiclr-17569	1027	59	interest	interest	NOUN
iiclr-17569	1027	60	the	the	DET
iiclr-17569	1027	61	plan	plan	NOUN
iiclr-17569	1027	62	is	be	AUX
iiclr-17569	1027	63	actually	actually	ADV
iiclr-17569	1027	64	earning	earn	VERB
iiclr-17569	1027	65	on	on	ADP
iiclr-17569	1027	66	its	its	PRON
iiclr-17569	1027	67	investments.32	investments.32	NOUN
iiclr-17569	1027	68	°	°	ADP
iiclr-17569	1027	69	another	another	DET
iiclr-17569	1027	70	criticism	criticism	NOUN
iiclr-17569	1027	71	of	of	ADP
iiclr-17569	1027	72	the	the	DET
iiclr-17569	1027	73	minimum	minimum	ADJ
iiclr-17569	1027	74	funding	funding	NOUN
iiclr-17569	1027	75	standard	standard	NOUN
iiclr-17569	1027	76	is	be	AUX
iiclr-17569	1027	77	that	that	SCONJ
iiclr-17569	1027	78	"	"	PUNCT
iiclr-17569	1027	79	any	any	DET
iiclr-17569	1027	80	fixed	fix	VERB
iiclr-17569	1027	81	standard	standard	NOUN
iiclr-17569	1027	82	such	such	ADJ
iiclr-17569	1027	83	as	as	ADP
iiclr-17569	1027	84	the	the	DET
iiclr-17569	1027	85	[	[	PUNCT
iiclr-17569	1027	86	minimum	minimum	ADJ
iiclr-17569	1027	87	funding	funding	NOUN
iiclr-17569	1027	88	requirement	requirement	NOUN
iiclr-17569	1027	89	]	]	PUNCT
iiclr-17569	1027	90	is	be	AUX
iiclr-17569	1027	91	only	only	ADV
iiclr-17569	1027	92	of	of	ADP
iiclr-17569	1027	93	limited	limited	ADJ
iiclr-17569	1027	94	use	use	NOUN
iiclr-17569	1027	95	.	.	PUNCT
iiclr-17569	1028	1	",321	",321	PROPN
iiclr-17569	1028	2	the	the	DET
iiclr-17569	1028	3	united	united	PROPN
iiclr-17569	1028	4	states	states	PROPN
iiclr-17569	1028	5	'	'	PART
iiclr-17569	1028	6	ppa	ppa	PROPN
iiclr-17569	1028	7	2006	2006	NUM
iiclr-17569	1028	8	also	also	ADV
iiclr-17569	1028	9	requires	require	VERB
iiclr-17569	1028	10	a	a	DET
iiclr-17569	1028	11	fixed	fix	VERB
iiclr-17569	1028	12	standard	standard	NOUN
iiclr-17569	1028	13	of	of	ADP
iiclr-17569	1028	14	funding	funding	NOUN
iiclr-17569	1028	15	;	;	PUNCT
iiclr-17569	1028	16	plan	plan	NOUN
iiclr-17569	1028	17	sponsors	sponsor	NOUN
iiclr-17569	1028	18	must	must	AUX
iiclr-17569	1028	19	fund	fund	VERB
iiclr-17569	1028	20	100	100	NUM
iiclr-17569	1028	21	%	%	NOUN
iiclr-17569	1028	22	of	of	ADP
iiclr-17569	1028	23	their	their	PRON
iiclr-17569	1028	24	current	current	ADJ
iiclr-17569	1028	25	liabilities,322	liabilities,322	PROPN
iiclr-17569	1028	26	which	which	PRON
iiclr-17569	1028	27	is	be	AUX
iiclr-17569	1028	28	problematic	problematic	ADJ
iiclr-17569	1028	29	323because	323because	PROPN
iiclr-17569	1028	30	it	it	PRON
iiclr-17569	1028	31	only	only	ADV
iiclr-17569	1028	32	records	record	VERB
iiclr-17569	1028	33	the	the	DET
iiclr-17569	1028	34	financial	financial	ADJ
iiclr-17569	1028	35	health	health	NOUN
iiclr-17569	1028	36	of	of	ADP
iiclr-17569	1028	37	the	the	DET
iiclr-17569	1028	38	plan	plan	NOUN
iiclr-17569	1028	39	at	at	ADP
iiclr-17569	1028	40	one	one	NUM
iiclr-17569	1028	41	point	point	NOUN
iiclr-17569	1028	42	in	in	ADP
iiclr-17569	1028	43	time	time	NOUN
iiclr-17569	1028	44	.	.	PUNCT
iiclr-17569	1029	1	however	however	ADV
iiclr-17569	1029	2	,	,	PUNCT
iiclr-17569	1029	3	"	"	PUNCT
iiclr-17569	1029	4	financial	financial	ADJ
iiclr-17569	1029	5	markets	market	NOUN
iiclr-17569	1029	6	and	and	CCONJ
iiclr-17569	1029	7	economic	economic	ADJ
iiclr-17569	1029	8	conditions	condition	NOUN
iiclr-17569	1029	9	change	change	VERB
iiclr-17569	1029	10	constantly	constantly	ADV
iiclr-17569	1029	11	,	,	PUNCT
iiclr-17569	1029	12	"	"	PUNCT
iiclr-17569	1029	13	so	so	ADV
iiclr-17569	1029	14	a	a	DET
iiclr-17569	1029	15	false	false	ADJ
iiclr-17569	1029	16	sense	sense	NOUN
iiclr-17569	1029	17	of	of	ADP
iiclr-17569	1029	18	security	security	NOUN
iiclr-17569	1029	19	regarding	regard	VERB
iiclr-17569	1029	20	the	the	DET
iiclr-17569	1029	21	funding	funding	NOUN
iiclr-17569	1029	22	of	of	ADP
iiclr-17569	1029	23	the	the	DET
iiclr-17569	1029	24	pension	pension	NOUN
iiclr-17569	1029	25	plan	plan	NOUN
iiclr-17569	1029	26	can	can	AUX
iiclr-17569	1029	27	occur.324	occur.324	VERB
iiclr-17569	1029	28	finally	finally	ADV
iiclr-17569	1029	29	,	,	PUNCT
iiclr-17569	1029	30	the	the	DET
iiclr-17569	1029	31	rigid	rigid	ADJ
iiclr-17569	1029	32	approach	approach	NOUN
iiclr-17569	1029	33	required	require	VERB
iiclr-17569	1029	34	by	by	ADP
iiclr-17569	1029	35	a	a	DET
iiclr-17569	1029	36	fixed	fix	VERB
iiclr-17569	1029	37	standard	standard	NOUN
iiclr-17569	1029	38	of	of	ADP
iiclr-17569	1029	39	funding	funding	NOUN
iiclr-17569	1029	40	can	can	AUX
iiclr-17569	1029	41	encourage	encourage	VERB
iiclr-17569	1029	42	plan	plan	NOUN
iiclr-17569	1029	43	sponsors	sponsor	NOUN
iiclr-17569	1029	44	to	to	PART
iiclr-17569	1029	45	close	close	VERB
iiclr-17569	1029	46	their	their	PRON
iiclr-17569	1029	47	defined	define	VERB
iiclr-17569	1029	48	benefit	benefit	NOUN
iiclr-17569	1029	49	pension	pension	NOUN
iiclr-17569	1029	50	plans.325	plans.325	PROPN
iiclr-17569	1029	51	in	in	ADP
iiclr-17569	1029	52	contrast	contrast	NOUN
iiclr-17569	1029	53	,	,	PUNCT
iiclr-17569	1029	54	the	the	DET
iiclr-17569	1029	55	united	united	PROPN
iiclr-17569	1029	56	kingdom	kingdom	PROPN
iiclr-17569	1029	57	's	's	PART
iiclr-17569	1029	58	pa	pa	PROPN
iiclr-17569	1029	59	2004	2004	NUM
iiclr-17569	1029	60	requires	require	VERB
iiclr-17569	1029	61	plan	plan	NOUN
iiclr-17569	1029	62	sponsors	sponsor	NOUN
iiclr-17569	1029	63	,	,	PUNCT
iiclr-17569	1029	64	trustees	trustee	NOUN
iiclr-17569	1029	65	,	,	PUNCT
iiclr-17569	1029	66	actuaries	actuary	NOUN
iiclr-17569	1029	67	and	and	CCONJ
iiclr-17569	1029	68	the	the	DET
iiclr-17569	1029	69	pensions	pension	NOUN
iiclr-17569	1029	70	regulator	regulator	NOUN
iiclr-17569	1029	71	to	to	PART
iiclr-17569	1029	72	work	work	VERB
iiclr-17569	1029	73	together	together	ADV
iiclr-17569	1029	74	to	to	PART
iiclr-17569	1029	75	formulate	formulate	VERB
iiclr-17569	1029	76	a	a	DET
iiclr-17569	1029	77	314	314	NUM
iiclr-17569	1029	78	.	.	PUNCT
iiclr-17569	1030	1	the	the	DET
iiclr-17569	1030	2	myners	myner	NOUN
iiclr-17569	1030	3	report	report	VERB
iiclr-17569	1030	4	,	,	PUNCT
iiclr-17569	1030	5	institutional	institutional	ADJ
iiclr-17569	1030	6	investment	investment	NOUN
iiclr-17569	1030	7	in	in	ADP
iiclr-17569	1030	8	the	the	DET
iiclr-17569	1030	9	uk	uk	PROPN
iiclr-17569	1030	10	:	:	PUNCT
iiclr-17569	1030	11	a	a	DET
iiclr-17569	1030	12	review	review	NOUN
iiclr-17569	1030	13	114	114	NUM
iiclr-17569	1030	14	(	(	PUNCT
iiclr-17569	1030	15	mar	mar	PROPN
iiclr-17569	1030	16	.	.	PROPN
iiclr-17569	1030	17	2001	2001	NUM
iiclr-17569	1030	18	)	)	PUNCT
iiclr-17569	1030	19	,	,	PUNCT
iiclr-17569	1030	20	http://www.hm-treasury.gov.uk/media/l/6/3	http://www.hm-treasury.gov.uk/media/l/6/3	PROPN
iiclr-17569	1030	21	1.pdf	1.pdf	PROPN
iiclr-17569	1030	22	[	[	X
iiclr-17569	1030	23	hereinafter	hereinafter	NOUN
iiclr-17569	1030	24	myners	myner	NOUN
iiclr-17569	1030	25	]	]	PUNCT
iiclr-17569	1030	26	.	.	PUNCT
iiclr-17569	1030	27	315	315	NUM
iiclr-17569	1030	28	.	.	PUNCT
iiclr-17569	1030	29	see	see	VERB
iiclr-17569	1030	30	generally	generally	ADV
iiclr-17569	1030	31	cch	cch	X
iiclr-17569	1030	32	,	,	PUNCT
iiclr-17569	1030	33	supra	supra	PROPN
iiclr-17569	1030	34	note	note	PROPN
iiclr-17569	1030	35	40	40	NUM
iiclr-17569	1030	36	,	,	PUNCT
iiclr-17569	1030	37	at	at	ADP
iiclr-17569	1030	38	95	95	NUM
iiclr-17569	1030	39	;	;	PUNCT
iiclr-17569	1030	40	myners	myner	NOUN
iiclr-17569	1030	41	,	,	PUNCT
iiclr-17569	1030	42	supra	supra	PROPN
iiclr-17569	1030	43	note	note	PROPN
iiclr-17569	1030	44	314	314	NUM
iiclr-17569	1030	45	,	,	PUNCT
iiclr-17569	1030	46	at	at	ADP
iiclr-17569	1030	47	114	114	NUM
iiclr-17569	1030	48	.	.	PUNCT
iiclr-17569	1030	49	316	316	NUM
iiclr-17569	1030	50	.	.	PUNCT
iiclr-17569	1031	1	hymans	hymans	PROPN
iiclr-17569	1031	2	robertson	robertson	PROPN
iiclr-17569	1031	3	,	,	PUNCT
iiclr-17569	1031	4	supra	supra	PROPN
iiclr-17569	1031	5	note	note	NOUN
iiclr-17569	1031	6	123	123	NUM
iiclr-17569	1031	7	,	,	PUNCT
iiclr-17569	1031	8	at	at	ADP
iiclr-17569	1031	9	1	1	NUM
iiclr-17569	1031	10	.	.	NOUN
iiclr-17569	1031	11	317	317	NUM
iiclr-17569	1031	12	.	.	PUNCT
iiclr-17569	1032	1	i	i	PRON
iiclr-17569	1032	2	d.	d.	PROPN
iiclr-17569	1032	3	at	at	ADP
iiclr-17569	1032	4	2	2	NUM
iiclr-17569	1032	5	.	.	SYM
iiclr-17569	1032	6	318	318	NUM
iiclr-17569	1032	7	.	.	PUNCT
iiclr-17569	1032	8	see	see	VERB
iiclr-17569	1032	9	myners	myner	NOUN
iiclr-17569	1032	10	,	,	PUNCT
iiclr-17569	1032	11	supra	supra	PROPN
iiclr-17569	1032	12	note	note	PROPN
iiclr-17569	1032	13	314	314	NUM
iiclr-17569	1032	14	,	,	PUNCT
iiclr-17569	1032	15	at	at	ADP
iiclr-17569	1032	16	115	115	NUM
iiclr-17569	1032	17	.	.	PUNCT
iiclr-17569	1033	1	319	319	NUM
iiclr-17569	1033	2	.	.	PUNCT
iiclr-17569	1034	1	i	i	PRON
iiclr-17569	1034	2	d.	d.	PROPN
iiclr-17569	1034	3	320	320	NUM
iiclr-17569	1034	4	.	.	PUNCT
iiclr-17569	1035	1	cch	cch	PROPN
iiclr-17569	1035	2	,	,	PUNCT
iiclr-17569	1035	3	supra	supra	PROPN
iiclr-17569	1035	4	note	note	PROPN
iiclr-17569	1035	5	40	40	NUM
iiclr-17569	1035	6	,	,	PUNCT
iiclr-17569	1035	7	at	at	ADP
iiclr-17569	1035	8	93	93	NUM
iiclr-17569	1035	9	,	,	PUNCT
iiclr-17569	1035	10	95	95	NUM
iiclr-17569	1035	11	.	.	NOUN
iiclr-17569	1035	12	321	321	NUM
iiclr-17569	1035	13	.	.	PUNCT
iiclr-17569	1036	1	myners	myner	NOUN
iiclr-17569	1036	2	,	,	PUNCT
iiclr-17569	1036	3	supra	supra	PROPN
iiclr-17569	1036	4	note	note	PROPN
iiclr-17569	1036	5	314	314	NUM
iiclr-17569	1036	6	,	,	PUNCT
iiclr-17569	1036	7	at	at	ADP
iiclr-17569	1036	8	115	115	NUM
iiclr-17569	1036	9	.	.	PUNCT
iiclr-17569	1037	1	"	"	PUNCT
iiclr-17569	1037	2	it	it	PRON
iiclr-17569	1037	3	simply	simply	ADV
iiclr-17569	1037	4	records	record	VERB
iiclr-17569	1037	5	that	that	SCONJ
iiclr-17569	1037	6	state	state	NOUN
iiclr-17569	1037	7	of	of	ADP
iiclr-17569	1037	8	the	the	DET
iiclr-17569	1037	9	fund	fund	NOUN
iiclr-17569	1037	10	at	at	ADP
iiclr-17569	1037	11	one	one	NUM
iiclr-17569	1037	12	point	point	NOUN
iiclr-17569	1037	13	in	in	ADP
iiclr-17569	1037	14	time	time	NOUN
iiclr-17569	1037	15	,	,	PUNCT
iiclr-17569	1037	16	but	but	CCONJ
iiclr-17569	1037	17	financial	financial	ADJ
iiclr-17569	1037	18	markets	market	NOUN
iiclr-17569	1037	19	and	and	CCONJ
iiclr-17569	1037	20	economic	economic	ADJ
iiclr-17569	1037	21	conditions	condition	NOUN
iiclr-17569	1037	22	change	change	VERB
iiclr-17569	1037	23	constantly	constantly	ADV
iiclr-17569	1037	24	.	.	PUNCT
iiclr-17569	1037	25	"	"	PUNCT
iiclr-17569	1038	1	i	i	PRON
iiclr-17569	1038	2	d.	d.	PROPN
iiclr-17569	1038	3	therefore	therefore	ADV
iiclr-17569	1038	4	,	,	PUNCT
iiclr-17569	1038	5	stating	state	VERB
iiclr-17569	1038	6	that	that	SCONJ
iiclr-17569	1038	7	a	a	DET
iiclr-17569	1038	8	fund	fund	NOUN
iiclr-17569	1038	9	has	have	AUX
iiclr-17569	1038	10	met	meet	VERB
iiclr-17569	1038	11	"	"	PUNCT
iiclr-17569	1038	12	an	an	DET
iiclr-17569	1038	13	annual	annual	ADJ
iiclr-17569	1038	14	target	target	NOUN
iiclr-17569	1038	15	can	can	AUX
iiclr-17569	1038	16	create	create	VERB
iiclr-17569	1038	17	a	a	DET
iiclr-17569	1038	18	misleading	misleading	ADJ
iiclr-17569	1038	19	sense	sense	NOUN
iiclr-17569	1038	20	of	of	ADP
iiclr-17569	1038	21	security	security	NOUN
iiclr-17569	1038	22	.	.	PUNCT
iiclr-17569	1038	23	"	"	PUNCT
iiclr-17569	1039	1	i	i	PRON
iiclr-17569	1039	2	d.	d.	PROPN
iiclr-17569	1039	3	322	322	NUM
iiclr-17569	1039	4	.	.	PUNCT
iiclr-17569	1040	1	cch	cch	PROPN
iiclr-17569	1040	2	,	,	PUNCT
iiclr-17569	1040	3	supra	supra	PROPN
iiclr-17569	1040	4	note	note	PROPN
iiclr-17569	1040	5	40	40	NUM
iiclr-17569	1040	6	,	,	PUNCT
iiclr-17569	1040	7	at	at	ADP
iiclr-17569	1040	8	95	95	NUM
iiclr-17569	1040	9	.	.	PUNCT
iiclr-17569	1041	1	323	323	NUM
iiclr-17569	1041	2	.	.	PUNCT
iiclr-17569	1042	1	myners	myner	NOUN
iiclr-17569	1042	2	,	,	PUNCT
iiclr-17569	1042	3	supra	supra	PROPN
iiclr-17569	1042	4	note	note	PROPN
iiclr-17569	1042	5	314	314	NUM
iiclr-17569	1042	6	,	,	PUNCT
iiclr-17569	1042	7	at	at	ADP
iiclr-17569	1042	8	115	115	NUM
iiclr-17569	1042	9	.	.	PUNCT
iiclr-17569	1043	1	324	324	NUM
iiclr-17569	1043	2	.	.	PUNCT
iiclr-17569	1044	1	i	i	PRON
iiclr-17569	1044	2	d.	d.	PROPN
iiclr-17569	1044	3	325	325	NUM
iiclr-17569	1044	4	.	.	PUNCT
iiclr-17569	1045	1	i	i	PRON
iiclr-17569	1045	2	d.	d.	PROPN
iiclr-17569	1046	1	[	[	X
iiclr-17569	1046	2	vol	vol	NOUN
iiclr-17569	1046	3	.	.	PUNCT
iiclr-17569	1047	1	18:1	18:1	NUM
iiclr-17569	1047	2	a	a	DET
iiclr-17569	1047	3	comparative	comparative	ADJ
iiclr-17569	1047	4	analysis	analysis	NOUN
iiclr-17569	1047	5	of	of	ADP
iiclr-17569	1047	6	pension	pension	NOUN
iiclr-17569	1047	7	reform	reform	NOUN
iiclr-17569	1047	8	funding	funding	NOUN
iiclr-17569	1047	9	plan	plan	NOUN
iiclr-17569	1047	10	that	that	PRON
iiclr-17569	1047	11	is	be	AUX
iiclr-17569	1047	12	most	most	ADV
iiclr-17569	1047	13	advantageous	advantageous	ADJ
iiclr-17569	1047	14	for	for	ADP
iiclr-17569	1047	15	the	the	DET
iiclr-17569	1047	16	goals	goal	NOUN
iiclr-17569	1047	17	of	of	ADP
iiclr-17569	1047	18	the	the	DET
iiclr-17569	1047	19	defined	define	VERB
iiclr-17569	1047	20	benefit	benefit	NOUN
iiclr-17569	1047	21	pension	pension	NOUN
iiclr-17569	1047	22	scheme	scheme	NOUN
iiclr-17569	1047	23	,	,	PUNCT
iiclr-17569	1047	24	as	as	ADV
iiclr-17569	1047	25	well	well	ADV
iiclr-17569	1047	26	as	as	ADP
iiclr-17569	1047	27	the	the	DET
iiclr-17569	1047	28	business	business	NOUN
iiclr-17569	1047	29	sponsoring	sponsor	VERB
iiclr-17569	1047	30	the	the	DET
iiclr-17569	1047	31	scheme.326	scheme.326	NOUN
iiclr-17569	1047	32	however	however	ADV
iiclr-17569	1047	33	,	,	PUNCT
iiclr-17569	1047	34	allowing	allow	VERB
iiclr-17569	1047	35	plans	plan	NOUN
iiclr-17569	1047	36	to	to	PART
iiclr-17569	1047	37	have	have	AUX
iiclr-17569	1047	38	this	this	DET
iiclr-17569	1047	39	kind	kind	NOUN
iiclr-17569	1047	40	of	of	ADP
iiclr-17569	1047	41	flexibility	flexibility	NOUN
iiclr-17569	1047	42	can	can	AUX
iiclr-17569	1047	43	culminate	culminate	VERB
iiclr-17569	1047	44	in	in	ADP
iiclr-17569	1047	45	its	its	PRON
iiclr-17569	1047	46	own	own	ADJ
iiclr-17569	1047	47	set	set	NOUN
iiclr-17569	1047	48	of	of	ADP
iiclr-17569	1047	49	problems	problem	NOUN
iiclr-17569	1047	50	.	.	PUNCT
iiclr-17569	1048	1	it	it	PRON
iiclr-17569	1048	2	is	be	AUX
iiclr-17569	1048	3	more	more	ADV
iiclr-17569	1048	4	costly	costly	ADJ
iiclr-17569	1048	5	for	for	SCONJ
iiclr-17569	1048	6	the	the	DET
iiclr-17569	1048	7	plan	plan	NOUN
iiclr-17569	1048	8	sponsor	sponsor	NOUN
iiclr-17569	1048	9	and	and	CCONJ
iiclr-17569	1048	10	the	the	DET
iiclr-17569	1048	11	pensions	pension	NOUN
iiclr-17569	1048	12	regulator	regulator	NOUN
iiclr-17569	1048	13	to	to	PART
iiclr-17569	1048	14	allow	allow	VERB
iiclr-17569	1048	15	plans	plan	NOUN
iiclr-17569	1048	16	to	to	PART
iiclr-17569	1048	17	formulate	formulate	VERB
iiclr-17569	1048	18	their	their	PRON
iiclr-17569	1048	19	own	own	ADJ
iiclr-17569	1048	20	sfo	sfo	PROPN
iiclr-17569	1048	21	.	.	PUNCT
iiclr-17569	1049	1	trouble	trouble	NOUN
iiclr-17569	1049	2	could	could	AUX
iiclr-17569	1049	3	also	also	ADV
iiclr-17569	1049	4	arise	arise	VERB
iiclr-17569	1049	5	for	for	ADP
iiclr-17569	1049	6	a	a	DET
iiclr-17569	1049	7	smaller	small	ADJ
iiclr-17569	1049	8	plan	plan	NOUN
iiclr-17569	1049	9	sponsor	sponsor	NOUN
iiclr-17569	1049	10	who	who	PRON
iiclr-17569	1049	11	may	may	AUX
iiclr-17569	1049	12	not	not	PART
iiclr-17569	1049	13	have	have	VERB
iiclr-17569	1049	14	sophisticated	sophisticated	ADJ
iiclr-17569	1049	15	business	business	NOUN
iiclr-17569	1049	16	people	people	NOUN
iiclr-17569	1049	17	employed	employ	VERB
iiclr-17569	1049	18	and	and	CCONJ
iiclr-17569	1049	19	will	will	AUX
iiclr-17569	1049	20	therefore	therefore	ADV
iiclr-17569	1049	21	have	have	VERB
iiclr-17569	1049	22	to	to	PART
iiclr-17569	1049	23	employ	employ	VERB
iiclr-17569	1049	24	additional	additional	ADJ
iiclr-17569	1049	25	people	people	NOUN
iiclr-17569	1049	26	besides	besides	SCONJ
iiclr-17569	1049	27	the	the	DET
iiclr-17569	1049	28	trustees	trustee	NOUN
iiclr-17569	1049	29	to	to	PART
iiclr-17569	1049	30	protect	protect	VERB
iiclr-17569	1049	31	the	the	DET
iiclr-17569	1049	32	plan	plan	NOUN
iiclr-17569	1049	33	sponsor	sponsor	NOUN
iiclr-17569	1049	34	's	's	PART
iiclr-17569	1049	35	interest	interest	NOUN
iiclr-17569	1049	36	when	when	SCONJ
iiclr-17569	1049	37	formulating	formulate	VERB
iiclr-17569	1049	38	the	the	DET
iiclr-17569	1049	39	sfo	sfo	PROPN
iiclr-17569	1049	40	.	.	PUNCT
iiclr-17569	1050	1	since	since	SCONJ
iiclr-17569	1050	2	the	the	DET
iiclr-17569	1050	3	united	united	PROPN
iiclr-17569	1050	4	327kingdom	327kingdom	PROPN
iiclr-17569	1050	5	's	's	PART
iiclr-17569	1050	6	pa	pa	PROPN
iiclr-17569	1050	7	2004	2004	NUM
iiclr-17569	1050	8	has	have	AUX
iiclr-17569	1050	9	been	be	AUX
iiclr-17569	1050	10	in	in	ADP
iiclr-17569	1050	11	effect	effect	NOUN
iiclr-17569	1050	12	less	less	ADJ
iiclr-17569	1050	13	than	than	ADP
iiclr-17569	1050	14	two	two	NUM
iiclr-17569	1050	15	years	year	NOUN
iiclr-17569	1050	16	,	,	PUNCT
iiclr-17569	1050	17	it	it	PRON
iiclr-17569	1050	18	remains	remain	VERB
iiclr-17569	1050	19	to	to	PART
iiclr-17569	1050	20	be	be	AUX
iiclr-17569	1050	21	seen	see	VERB
iiclr-17569	1050	22	whether	whether	SCONJ
iiclr-17569	1050	23	the	the	DET
iiclr-17569	1050	24	sfo	sfo	PROPN
iiclr-17569	1050	25	will	will	AUX
iiclr-17569	1050	26	be	be	AUX
iiclr-17569	1050	27	more	more	ADV
iiclr-17569	1050	28	successful	successful	ADJ
iiclr-17569	1050	29	in	in	ADP
iiclr-17569	1050	30	protecting	protect	VERB
iiclr-17569	1050	31	pensions	pension	NOUN
iiclr-17569	1050	32	than	than	ADP
iiclr-17569	1050	33	the	the	DET
iiclr-17569	1050	34	united	united	PROPN
iiclr-17569	1050	35	kingdom	kingdom	PROPN
iiclr-17569	1050	36	's	's	PART
iiclr-17569	1050	37	pa	pa	PROPN
iiclr-17569	1050	38	1995	1995	NUM
iiclr-17569	1050	39	.	.	PUNCT
iiclr-17569	1051	1	b.	b.	PROPN
iiclr-17569	1052	1	the	the	DET
iiclr-17569	1052	2	united	united	PROPN
iiclr-17569	1052	3	states	states	PROPN
iiclr-17569	1052	4	'	'	PART
iiclr-17569	1052	5	pbgc	pbgc	PROPN
iiclr-17569	1052	6	compared	compare	VERB
iiclr-17569	1052	7	and	and	CCONJ
iiclr-17569	1052	8	contrasted	contrast	VERB
iiclr-17569	1052	9	with	with	ADP
iiclr-17569	1052	10	the	the	DET
iiclr-17569	1052	11	united	united	PROPN
iiclr-17569	1052	12	kingdom	kingdom	PROPN
iiclr-17569	1052	13	's	's	PART
iiclr-17569	1052	14	ppf	ppf	PROPN
iiclr-17569	1052	15	both	both	CCONJ
iiclr-17569	1052	16	the	the	DET
iiclr-17569	1052	17	united	united	PROPN
iiclr-17569	1052	18	states	states	PROPN
iiclr-17569	1052	19	and	and	CCONJ
iiclr-17569	1052	20	the	the	DET
iiclr-17569	1052	21	united	united	PROPN
iiclr-17569	1052	22	kingdom	kingdom	PROPN
iiclr-17569	1052	23	have	have	VERB
iiclr-17569	1052	24	a	a	DET
iiclr-17569	1052	25	governmental	governmental	ADJ
iiclr-17569	1052	26	agency	agency	NOUN
iiclr-17569	1052	27	,	,	PUNCT
iiclr-17569	1052	28	the	the	DET
iiclr-17569	1052	29	pbgc	pbgc	PROPN
iiclr-17569	1052	30	and	and	CCONJ
iiclr-17569	1052	31	the	the	DET
iiclr-17569	1052	32	ppf	ppf	PROPN
iiclr-17569	1052	33	respectively	respectively	ADV
iiclr-17569	1052	34	,	,	PUNCT
iiclr-17569	1052	35	which	which	PRON
iiclr-17569	1052	36	insures	insure	VERB
iiclr-17569	1052	37	defined	define	VERB
iiclr-17569	1052	38	benefit	benefit	NOUN
iiclr-17569	1052	39	pension	pension	NOUN
iiclr-17569	1052	40	plans	plan	NOUN
iiclr-17569	1052	41	so	so	SCONJ
iiclr-17569	1052	42	that	that	DET
iiclr-17569	1052	43	plan	plan	NOUN
iiclr-17569	1052	44	participants	participant	NOUN
iiclr-17569	1052	45	do	do	AUX
iiclr-17569	1052	46	not	not	PART
iiclr-17569	1052	47	lose	lose	VERB
iiclr-17569	1052	48	all	all	PRON
iiclr-17569	1052	49	of	of	ADP
iiclr-17569	1052	50	their	their	PRON
iiclr-17569	1052	51	pension	pension	NOUN
iiclr-17569	1052	52	benefits	benefit	NOUN
iiclr-17569	1052	53	in	in	ADP
iiclr-17569	1052	54	the	the	DET
iiclr-17569	1052	55	event	event	NOUN
iiclr-17569	1052	56	their	their	PRON
iiclr-17569	1052	57	employer	employer	NOUN
iiclr-17569	1052	58	becomes	become	VERB
iiclr-17569	1052	59	insolvent.328	insolvent.328	PROPN
iiclr-17569	1052	60	there	there	PRON
iiclr-17569	1052	61	are	be	VERB
iiclr-17569	1052	62	,	,	PUNCT
iiclr-17569	1052	63	however	however	ADV
iiclr-17569	1052	64	,	,	PUNCT
iiclr-17569	1052	65	two	two	NUM
iiclr-17569	1052	66	big	big	ADJ
iiclr-17569	1052	67	differences	difference	NOUN
iiclr-17569	1052	68	between	between	ADP
iiclr-17569	1052	69	the	the	DET
iiclr-17569	1052	70	structure	structure	NOUN
iiclr-17569	1052	71	of	of	ADP
iiclr-17569	1052	72	the	the	DET
iiclr-17569	1052	73	united	united	PROPN
iiclr-17569	1052	74	states	states	PROPN
iiclr-17569	1052	75	'	'	PART
iiclr-17569	1052	76	pbgc	pbgc	PROPN
iiclr-17569	1052	77	and	and	CCONJ
iiclr-17569	1052	78	the	the	DET
iiclr-17569	1052	79	united	united	PROPN
iiclr-17569	1052	80	kingdom	kingdom	PROPN
iiclr-17569	1052	81	's	's	PART
iiclr-17569	1052	82	ppf	ppf	NOUN
iiclr-17569	1052	83	.	.	PUNCT
iiclr-17569	1053	1	the	the	DET
iiclr-17569	1053	2	first	first	ADJ
iiclr-17569	1053	3	difference	difference	NOUN
iiclr-17569	1053	4	relates	relate	VERB
iiclr-17569	1053	5	to	to	ADP
iiclr-17569	1053	6	how	how	SCONJ
iiclr-17569	1053	7	the	the	DET
iiclr-17569	1053	8	agencies	agency	NOUN
iiclr-17569	1053	9	are	be	AUX
iiclr-17569	1053	10	funded	fund	VERB
iiclr-17569	1053	11	329	329	NUM
iiclr-17569	1053	12	and	and	CCONJ
iiclr-17569	1053	13	the	the	DET
iiclr-17569	1053	14	second	second	ADJ
iiclr-17569	1053	15	difference	difference	NOUN
iiclr-17569	1053	16	involves	involve	VERB
iiclr-17569	1053	17	the	the	DET
iiclr-17569	1053	18	function	function	NOUN
iiclr-17569	1053	19	of	of	ADP
iiclr-17569	1053	20	the	the	DET
iiclr-17569	1053	21	agencies.33	agencies.33	PROPN
iiclr-17569	1053	22	°	°	PROPN
iiclr-17569	1053	23	the	the	DET
iiclr-17569	1053	24	united	united	PROPN
iiclr-17569	1053	25	states	states	PROPN
iiclr-17569	1053	26	'	'	PART
iiclr-17569	1053	27	ppa	ppa	PROPN
iiclr-17569	1053	28	2006	2006	NUM
iiclr-17569	1053	29	funds	fund	NOUN
iiclr-17569	1053	30	the	the	DET
iiclr-17569	1053	31	pbgc	pbgc	PROPN
iiclr-17569	1053	32	with	with	ADP
iiclr-17569	1053	33	a	a	DET
iiclr-17569	1053	34	flat	flat	ADJ
iiclr-17569	1053	35	rate	rate	NOUN
iiclr-17569	1053	36	premium	premium	NOUN
iiclr-17569	1053	37	,	,	PUNCT
iiclr-17569	1053	38	as	as	ADV
iiclr-17569	1053	39	well	well	ADV
iiclr-17569	1053	40	as	as	ADP
iiclr-17569	1053	41	a	a	DET
iiclr-17569	1053	42	variable	variable	ADJ
iiclr-17569	1053	43	rate	rate	NOUN
iiclr-17569	1053	44	premium	premium	NOUN
iiclr-17569	1053	45	assessed	assess	VERB
iiclr-17569	1053	46	to	to	ADP
iiclr-17569	1053	47	pension	pension	NOUN
iiclr-17569	1053	48	plans	plan	NOUN
iiclr-17569	1053	49	whose	whose	DET
iiclr-17569	1053	50	current	current	ADJ
iiclr-17569	1053	51	liabilities	liability	NOUN
iiclr-17569	1053	52	are	be	AUX
iiclr-17569	1053	53	less	less	ADJ
iiclr-17569	1053	54	than	than	ADP
iiclr-17569	1053	55	100	100	NUM
iiclr-17569	1053	56	%	%	NOUN
iiclr-17569	1053	57	funded.33	funded.33	NOUN
iiclr-17569	1053	58	1	1	NUM
iiclr-17569	1053	59	conversely	conversely	ADV
iiclr-17569	1053	60	,	,	PUNCT
iiclr-17569	1053	61	the	the	DET
iiclr-17569	1053	62	united	united	PROPN
iiclr-17569	1053	63	kingdom	kingdom	PROPN
iiclr-17569	1053	64	's	's	PART
iiclr-17569	1053	65	pa	pa	PROPN
iiclr-17569	1053	66	2004	2004	NUM
iiclr-17569	1053	67	requires	require	VERB
iiclr-17569	1053	68	that	that	SCONJ
iiclr-17569	1053	69	the	the	DET
iiclr-17569	1053	70	ppf	ppf	PROPN
iiclr-17569	1053	71	be	be	AUX
iiclr-17569	1053	72	funded	fund	VERB
iiclr-17569	1053	73	by	by	ADP
iiclr-17569	1053	74	assessing	assess	VERB
iiclr-17569	1053	75	risk	risk	NOUN
iiclr-17569	1053	76	and	and	CCONJ
iiclr-17569	1053	77	scheme	scheme	NOUN
iiclr-17569	1053	78	based	base	VERB
iiclr-17569	1053	79	funding.332	funding.332	PROPN
iiclr-17569	1053	80	the	the	DET
iiclr-17569	1053	81	united	united	PROPN
iiclr-17569	1053	82	kingdom	kingdom	PROPN
iiclr-17569	1053	83	's	's	PART
iiclr-17569	1053	84	pa	pa	PROPN
iiclr-17569	1053	85	2004	2004	NUM
iiclr-17569	1053	86	also	also	ADV
iiclr-17569	1053	87	allows	allow	VERB
iiclr-17569	1053	88	the	the	DET
iiclr-17569	1053	89	ppf	ppf	PROPN
iiclr-17569	1053	90	to	to	PART
iiclr-17569	1053	91	determine	determine	VERB
iiclr-17569	1053	92	how	how	SCONJ
iiclr-17569	1053	93	much	much	ADJ
iiclr-17569	1053	94	revenue	revenue	NOUN
iiclr-17569	1053	95	they	they	PRON
iiclr-17569	1053	96	need	need	VERB
iiclr-17569	1053	97	to	to	PART
iiclr-17569	1053	98	generate	generate	VERB
iiclr-17569	1053	99	yearly	yearly	ADV
iiclr-17569	1053	100	,	,	PUNCT
iiclr-17569	1053	101	though	though	SCONJ
iiclr-17569	1053	102	it	it	PRON
iiclr-17569	1053	103	can	can	AUX
iiclr-17569	1053	104	not	not	PART
iiclr-17569	1053	105	raise	raise	VERB
iiclr-17569	1053	106	its	its	PRON
iiclr-17569	1053	107	scheme	scheme	NOUN
iiclr-17569	1053	108	funded	fund	VERB
iiclr-17569	1053	109	levy	levy	NOUN
iiclr-17569	1053	110	by	by	ADP
iiclr-17569	1053	111	more	more	ADJ
iiclr-17569	1053	112	than	than	ADP
iiclr-17569	1053	113	25	25	NUM
iiclr-17569	1053	114	%	%	NOUN
iiclr-17569	1053	115	of	of	ADP
iiclr-17569	1053	116	the	the	DET
iiclr-17569	1053	117	amount	amount	NOUN
iiclr-17569	1053	118	of	of	ADP
iiclr-17569	1053	119	the	the	DET
iiclr-17569	1053	120	levy	levy	NOUN
iiclr-17569	1053	121	the	the	DET
iiclr-17569	1053	122	previous	previous	ADJ
iiclr-17569	1053	123	year.333	year.333	NOUN
iiclr-17569	1053	124	the	the	DET
iiclr-17569	1053	125	united	united	PROPN
iiclr-17569	1053	126	states	states	PROPN
iiclr-17569	1053	127	'	'	PART
iiclr-17569	1053	128	ppa	ppa	PROPN
iiclr-17569	1053	129	2006	2006	NUM
iiclr-17569	1053	130	sets	set	VERB
iiclr-17569	1053	131	out	out	ADP
iiclr-17569	1053	132	a	a	DET
iiclr-17569	1053	133	different	different	ADJ
iiclr-17569	1053	134	method	method	NOUN
iiclr-17569	1053	135	of	of	ADP
iiclr-17569	1053	136	funding	funding	NOUN
iiclr-17569	1053	137	for	for	ADP
iiclr-17569	1053	138	the	the	DET
iiclr-17569	1053	139	pbgc	pbgc	PROPN
iiclr-17569	1053	140	,	,	PUNCT
iiclr-17569	1053	141	as	as	SCONJ
iiclr-17569	1053	142	a	a	DET
iiclr-17569	1053	143	set	set	NOUN
iiclr-17569	1053	144	charge	charge	NOUN
iiclr-17569	1053	145	per	per	ADP
iiclr-17569	1053	146	participant	participant	NOUN
iiclr-17569	1053	147	is	be	AUX
iiclr-17569	1053	148	statutorily	statutorily	ADV
iiclr-17569	1053	149	prescribed.33	prescribed.33	NOUN
iiclr-17569	1053	150	arguably	arguably	ADV
iiclr-17569	1053	151	,	,	PUNCT
iiclr-17569	1053	152	allowing	allow	VERB
iiclr-17569	1053	153	the	the	DET
iiclr-17569	1053	154	agency	agency	NOUN
iiclr-17569	1053	155	that	that	PRON
iiclr-17569	1053	156	is	be	AUX
iiclr-17569	1053	157	responsible	responsible	ADJ
iiclr-17569	1053	158	for	for	ADP
iiclr-17569	1053	159	insuring	insure	VERB
iiclr-17569	1053	160	pensions	pension	NOUN
iiclr-17569	1053	161	to	to	PART
iiclr-17569	1053	162	determine	determine	VERB
iiclr-17569	1053	163	its	its	PRON
iiclr-17569	1053	164	premiums	premium	NOUN
iiclr-17569	1053	165	,	,	PUNCT
iiclr-17569	1053	166	as	as	SCONJ
iiclr-17569	1053	167	the	the	DET
iiclr-17569	1053	168	united	united	PROPN
iiclr-17569	1053	169	kingdom	kingdom	PROPN
iiclr-17569	1053	170	's	's	PART
iiclr-17569	1053	171	pa	pa	PROPN
iiclr-17569	1053	172	2004	2004	NUM
iiclr-17569	1053	173	allows	allow	VERB
iiclr-17569	1053	174	the	the	DET
iiclr-17569	1053	175	ppf	ppf	PROPN
iiclr-17569	1053	176	to	to	ADP
iiclr-17569	1053	177	326	326	NUM
iiclr-17569	1053	178	.	.	PUNCT
iiclr-17569	1054	1	work	work	NOUN
iiclr-17569	1054	2	and	and	CCONJ
iiclr-17569	1054	3	pensions	pension	NOUN
iiclr-17569	1054	4	,	,	PUNCT
iiclr-17569	1054	5	supra	supra	PROPN
iiclr-17569	1054	6	note	note	NOUN
iiclr-17569	1054	7	16	16	NUM
iiclr-17569	1054	8	,	,	PUNCT
iiclr-17569	1054	9	§	§	PROPN
iiclr-17569	1054	10	220	220	NUM
iiclr-17569	1054	11	1792	1792	NUM
iiclr-17569	1054	12	.	.	PUNCT
iiclr-17569	1055	1	327	327	NUM
iiclr-17569	1055	2	.	.	PUNCT
iiclr-17569	1056	1	the	the	DET
iiclr-17569	1056	2	pensions	pensions	PROPN
iiclr-17569	1056	3	trust	trust	PROPN
iiclr-17569	1056	4	,	,	PUNCT
iiclr-17569	1056	5	supra	supra	PROPN
iiclr-17569	1056	6	note	note	NOUN
iiclr-17569	1056	7	125	125	NUM
iiclr-17569	1056	8	.	.	PUNCT
iiclr-17569	1057	1	"	"	PUNCT
iiclr-17569	1057	2	most	most	ADJ
iiclr-17569	1057	3	of	of	ADP
iiclr-17569	1057	4	the	the	DET
iiclr-17569	1057	5	provisions	provision	NOUN
iiclr-17569	1057	6	are	be	AUX
iiclr-17569	1057	7	expected	expect	VERB
iiclr-17569	1057	8	to	to	PART
iiclr-17569	1057	9	be	be	AUX
iiclr-17569	1057	10	effective	effective	ADJ
iiclr-17569	1057	11	between	between	ADP
iiclr-17569	1057	12	april	april	PROPN
iiclr-17569	1057	13	2005	2005	NUM
iiclr-17569	1057	14	and	and	CCONJ
iiclr-17569	1057	15	april	april	PROPN
iiclr-17569	1057	16	2006	2006	NUM
iiclr-17569	1057	17	.	.	PUNCT
iiclr-17569	1057	18	"	"	PUNCT
iiclr-17569	1058	1	i	i	PRON
iiclr-17569	1058	2	d.	d.	PROPN
iiclr-17569	1058	3	328	328	NUM
iiclr-17569	1058	4	.	.	PUNCT
iiclr-17569	1059	1	welcome	welcome	ADJ
iiclr-17569	1059	2	to	to	ADP
iiclr-17569	1059	3	pbgc	pbgc	PROPN
iiclr-17569	1059	4	,	,	PUNCT
iiclr-17569	1059	5	supra	supra	PROPN
iiclr-17569	1059	6	note	note	PROPN
iiclr-17569	1059	7	60	60	NUM
iiclr-17569	1059	8	;	;	PUNCT
iiclr-17569	1059	9	pension	pension	NOUN
iiclr-17569	1059	10	protection	protection	NOUN
iiclr-17569	1059	11	fundmain	fundmain	NOUN
iiclr-17569	1059	12	functions	function	NOUN
iiclr-17569	1059	13	,	,	PUNCT
iiclr-17569	1059	14	supra	supra	PROPN
iiclr-17569	1059	15	note	note	NOUN
iiclr-17569	1059	16	131	131	NUM
iiclr-17569	1059	17	.	.	SYM
iiclr-17569	1059	18	329	329	NUM
iiclr-17569	1059	19	.	.	PUNCT
iiclr-17569	1060	1	cch	cch	PROPN
iiclr-17569	1060	2	,	,	PUNCT
iiclr-17569	1060	3	supra	supra	PROPN
iiclr-17569	1060	4	note	note	PROPN
iiclr-17569	1060	5	40	40	NUM
iiclr-17569	1060	6	,	,	PUNCT
iiclr-17569	1060	7	at	at	ADP
iiclr-17569	1060	8	202	202	NUM
iiclr-17569	1060	9	-	-	SYM
iiclr-17569	1060	10	07	07	NUM
iiclr-17569	1060	11	;	;	PUNCT
iiclr-17569	1060	12	faqs	faq	NOUN
iiclr-17569	1060	13	:	:	PUNCT
iiclr-17569	1060	14	pension	pension	NOUN
iiclr-17569	1060	15	protection	protection	NOUN
iiclr-17569	1060	16	levy	levy	VERB
iiclr-17569	1060	17	2007/08	2007/08	NUM
iiclr-17569	1060	18	,	,	PUNCT
iiclr-17569	1060	19	supra	supra	ADJ
iiclr-17569	1060	20	note	note	NOUN
iiclr-17569	1060	21	134	134	NUM
iiclr-17569	1060	22	.	.	NOUN
iiclr-17569	1060	23	330	330	NUM
iiclr-17569	1060	24	.	.	PUNCT
iiclr-17569	1061	1	pbgc	pbgc	PROPN
iiclr-17569	1061	2	who	who	PRON
iiclr-17569	1061	3	we	we	PRON
iiclr-17569	1061	4	are	be	AUX
iiclr-17569	1061	5	,	,	PUNCT
iiclr-17569	1061	6	supra	supra	PROPN
iiclr-17569	1061	7	note	note	VERB
iiclr-17569	1061	8	62	62	NUM
iiclr-17569	1061	9	;	;	PUNCT
iiclr-17569	1061	10	ppf	ppf	PROPN
iiclr-17569	1061	11	welcome	welcome	NOUN
iiclr-17569	1061	12	,	,	PUNCT
iiclr-17569	1061	13	supra	supra	PROPN
iiclr-17569	1061	14	note	note	NOUN
iiclr-17569	1061	15	129	129	NUM
iiclr-17569	1061	16	.	.	PUNCT
iiclr-17569	1062	1	331	331	NUM
iiclr-17569	1062	2	.	.	PUNCT
iiclr-17569	1063	1	cch	cch	PROPN
iiclr-17569	1063	2	,	,	PUNCT
iiclr-17569	1063	3	supra	supra	PROPN
iiclr-17569	1063	4	note	note	PROPN
iiclr-17569	1063	5	40	40	NUM
iiclr-17569	1063	6	,	,	PUNCT
iiclr-17569	1063	7	at	at	ADP
iiclr-17569	1063	8	95	95	NUM
iiclr-17569	1063	9	.	.	PUNCT
iiclr-17569	1064	1	332	332	NUM
iiclr-17569	1064	2	.	.	PUNCT
iiclr-17569	1065	1	pensions	pension	NOUN
iiclr-17569	1065	2	act	act	VERB
iiclr-17569	1065	3	2004	2004	NUM
iiclr-17569	1065	4	,	,	PUNCT
iiclr-17569	1065	5	c.	c.	PROPN
iiclr-17569	1065	6	35	35	NUM
iiclr-17569	1065	7	§	§	PROPN
iiclr-17569	1065	8	175(1	175(1	NUM
iiclr-17569	1065	9	)	)	PUNCT
iiclr-17569	1065	10	.	.	PUNCT
iiclr-17569	1066	1	333	333	NUM
iiclr-17569	1066	2	.	.	PUNCT
iiclr-17569	1067	1	i	i	PRON
iiclr-17569	1067	2	d.	d.	PROPN
iiclr-17569	1067	3	§	§	PROPN
iiclr-17569	1067	4	177(5	177(5	NUM
iiclr-17569	1067	5	)	)	PUNCT
iiclr-17569	1067	6	.	.	PUNCT
iiclr-17569	1068	1	334	334	NUM
iiclr-17569	1068	2	.	.	PUNCT
iiclr-17569	1069	1	cch	cch	PROPN
iiclr-17569	1069	2	,	,	PUNCT
iiclr-17569	1069	3	supra	supra	PROPN
iiclr-17569	1069	4	note	note	PROPN
iiclr-17569	1069	5	40	40	NUM
iiclr-17569	1069	6	,	,	PUNCT
iiclr-17569	1069	7	at	at	ADP
iiclr-17569	1069	8	202	202	NUM
iiclr-17569	1069	9	.	.	PUNCT
iiclr-17569	1069	10	2008	2008	NUM
iiclr-17569	1069	11	]	]	PUNCT
iiclr-17569	1070	1	ind	ind	NOUN
iiclr-17569	1070	2	.	.	PUNCT
iiclr-17569	1071	1	int'l	int'l	PROPN
iiclr-17569	1071	2	&	&	CCONJ
iiclr-17569	1071	3	comp	comp	PROPN
iiclr-17569	1071	4	.	.	PUNCT
iiclr-17569	1072	1	l.	l.	PROPN
iiclr-17569	1072	2	rev	rev	PROPN
iiclr-17569	1072	3	.	.	PUNCT
iiclr-17569	1072	4	do,335	do,335	PROPN
iiclr-17569	1072	5	is	be	AUX
iiclr-17569	1072	6	a	a	DET
iiclr-17569	1072	7	more	more	ADV
iiclr-17569	1072	8	prudent	prudent	ADJ
iiclr-17569	1072	9	way	way	NOUN
iiclr-17569	1072	10	to	to	PART
iiclr-17569	1072	11	generate	generate	VERB
iiclr-17569	1072	12	revenue	revenue	NOUN
iiclr-17569	1072	13	for	for	ADP
iiclr-17569	1072	14	that	that	DET
iiclr-17569	1072	15	agency	agency	NOUN
iiclr-17569	1072	16	than	than	ADP
iiclr-17569	1072	17	by	by	ADP
iiclr-17569	1072	18	allowing	allow	VERB
iiclr-17569	1072	19	congress	congress	PROPN
iiclr-17569	1072	20	to	to	PART
iiclr-17569	1072	21	determine	determine	VERB
iiclr-17569	1072	22	the	the	DET
iiclr-17569	1072	23	revenue	revenue	NOUN
iiclr-17569	1072	24	,	,	PUNCT
iiclr-17569	1072	25	as	as	SCONJ
iiclr-17569	1072	26	the	the	DET
iiclr-17569	1072	27	united	united	PROPN
iiclr-17569	1072	28	states	states	PROPN
iiclr-17569	1072	29	'	'	PART
iiclr-17569	1072	30	ppa	ppa	PROPN
iiclr-17569	1072	31	2006	2006	NUM
iiclr-17569	1072	32	does	do	VERB
iiclr-17569	1072	33	for	for	ADP
iiclr-17569	1072	34	the	the	DET
iiclr-17569	1072	35	pbgc.336	pbgc.336	NOUN
iiclr-17569	1072	36	however	however	ADV
iiclr-17569	1072	37	,	,	PUNCT
iiclr-17569	1072	38	allowing	allow	VERB
iiclr-17569	1072	39	the	the	DET
iiclr-17569	1072	40	united	united	PROPN
iiclr-17569	1072	41	kingdom	kingdom	PROPN
iiclr-17569	1072	42	's	's	PART
iiclr-17569	1072	43	ppf	ppf	NOUN
iiclr-17569	1072	44	to	to	PART
iiclr-17569	1072	45	determine	determine	VERB
iiclr-17569	1072	46	how	how	SCONJ
iiclr-17569	1072	47	much	much	ADJ
iiclr-17569	1072	48	revenue	revenue	NOUN
iiclr-17569	1072	49	it	it	PRON
iiclr-17569	1072	50	needs	need	VERB
iiclr-17569	1072	51	to	to	PART
iiclr-17569	1072	52	generate,337	generate,337	VERB
iiclr-17569	1072	53	then	then	ADV
iiclr-17569	1072	54	collecting	collect	VERB
iiclr-17569	1072	55	different	different	ADJ
iiclr-17569	1072	56	designated	designate	VERB
iiclr-17569	1072	57	amounts	amount	NOUN
iiclr-17569	1072	58	from	from	ADP
iiclr-17569	1072	59	each	each	DET
iiclr-17569	1072	60	pension	pension	NOUN
iiclr-17569	1072	61	scheme	scheme	NOUN
iiclr-17569	1072	62	is	be	AUX
iiclr-17569	1072	63	more	more	ADV
iiclr-17569	1072	64	complicated	complicated	ADJ
iiclr-17569	1072	65	and	and	CCONJ
iiclr-17569	1072	66	likely	likely	ADV
iiclr-17569	1072	67	more	more	ADV
iiclr-17569	1072	68	costly	costly	ADJ
iiclr-17569	1072	69	than	than	ADP
iiclr-17569	1072	70	charging	charge	VERB
iiclr-17569	1072	71	a	a	DET
iiclr-17569	1072	72	flat	flat	ADJ
iiclr-17569	1072	73	rate	rate	NOUN
iiclr-17569	1072	74	per	per	ADP
iiclr-17569	1072	75	participant.338	participant.338	NOUN
iiclr-17569	1072	76	finally	finally	ADV
iiclr-17569	1072	77	,	,	PUNCT
iiclr-17569	1072	78	both	both	CCONJ
iiclr-17569	1072	79	the	the	DET
iiclr-17569	1072	80	united	united	PROPN
iiclr-17569	1072	81	states	states	PROPN
iiclr-17569	1072	82	'	'	PART
iiclr-17569	1072	83	ppa	ppa	PROPN
iiclr-17569	1072	84	2006	2006	NUM
iiclr-17569	1072	85	and	and	CCONJ
iiclr-17569	1072	86	the	the	DET
iiclr-17569	1072	87	united	united	PROPN
iiclr-17569	1072	88	kingdom	kingdom	PROPN
iiclr-17569	1072	89	's	's	PART
iiclr-17569	1072	90	pa	pa	PROPN
iiclr-17569	1072	91	2004	2004	NUM
iiclr-17569	1072	92	do	do	AUX
iiclr-17569	1072	93	assess	assess	VERB
iiclr-17569	1072	94	a	a	DET
iiclr-17569	1072	95	risk	risk	NOUN
iiclr-17569	1072	96	based	base	VERB
iiclr-17569	1072	97	premium	premium	NOUN
iiclr-17569	1072	98	,	,	PUNCT
iiclr-17569	1072	99	so	so	SCONJ
iiclr-17569	1072	100	that	that	SCONJ
iiclr-17569	1072	101	pension	pension	NOUN
iiclr-17569	1072	102	plans	plan	NOUN
iiclr-17569	1072	103	that	that	PRON
iiclr-17569	1072	104	are	be	AUX
iiclr-17569	1072	105	more	more	ADV
iiclr-17569	1072	106	likely	likely	ADJ
iiclr-17569	1072	107	to	to	PART
iiclr-17569	1072	108	terminate	terminate	VERB
iiclr-17569	1072	109	,	,	PUNCT
iiclr-17569	1072	110	and	and	CCONJ
iiclr-17569	1072	111	thus	thus	ADV
iiclr-17569	1072	112	be	be	AUX
iiclr-17569	1072	113	taken	take	VERB
iiclr-17569	1072	114	over	over	ADP
iiclr-17569	1072	115	by	by	ADP
iiclr-17569	1072	116	the	the	DET
iiclr-17569	1072	117	appropriate	appropriate	ADJ
iiclr-17569	1072	118	agency	agency	NOUN
iiclr-17569	1072	119	,	,	PUNCT
iiclr-17569	1072	120	are	be	AUX
iiclr-17569	1072	121	paying	pay	VERB
iiclr-17569	1072	122	a	a	DET
iiclr-17569	1072	123	higher	high	ADJ
iiclr-17569	1072	124	premium	premium	NOUN
iiclr-17569	1072	125	than	than	ADP
iiclr-17569	1072	126	pension	pension	NOUN
iiclr-17569	1072	127	plans	plan	NOUN
iiclr-17569	1072	128	that	that	PRON
iiclr-17569	1072	129	pose	pose	VERB
iiclr-17569	1072	130	less	less	ADJ
iiclr-17569	1072	131	risk	risk	NOUN
iiclr-17569	1072	132	of	of	ADP
iiclr-17569	1072	133	being	be	AUX
iiclr-17569	1072	134	taken	take	VERB
iiclr-17569	1072	135	over.339	over.339	PROPN
iiclr-17569	1072	136	finally	finally	ADV
iiclr-17569	1072	137	,	,	PUNCT
iiclr-17569	1072	138	while	while	SCONJ
iiclr-17569	1072	139	the	the	DET
iiclr-17569	1072	140	united	united	PROPN
iiclr-17569	1072	141	states	states	PROPN
iiclr-17569	1072	142	'	'	PART
iiclr-17569	1072	143	pbgc	pbgc	PROPN
iiclr-17569	1072	144	was	be	AUX
iiclr-17569	1072	145	created	create	VERB
iiclr-17569	1072	146	to	to	PART
iiclr-17569	1072	147	protect	protect	VERB
iiclr-17569	1072	148	pension	pension	NOUN
iiclr-17569	1072	149	income	income	NOUN
iiclr-17569	1072	150	for	for	ADP
iiclr-17569	1072	151	pension	pension	NOUN
iiclr-17569	1072	152	plan	plan	NOUN
iiclr-17569	1072	153	participants	participant	NOUN
iiclr-17569	1072	154	,	,	PUNCT
iiclr-17569	1072	155	the	the	DET
iiclr-17569	1072	156	united	united	PROPN
iiclr-17569	1072	157	kingdom	kingdom	PROPN
iiclr-17569	1072	158	's	's	PART
iiclr-17569	1072	159	pa	pa	PROPN
iiclr-17569	1072	160	2004	2004	NUM
iiclr-17569	1072	161	has	have	AUX
iiclr-17569	1072	162	broken	break	VERB
iiclr-17569	1072	163	up	up	ADP
iiclr-17569	1072	164	this	this	DET
iiclr-17569	1072	165	function	function	NOUN
iiclr-17569	1072	166	into	into	ADP
iiclr-17569	1072	167	two	two	NUM
iiclr-17569	1072	168	different	different	ADJ
iiclr-17569	1072	169	agencies	agency	NOUN
iiclr-17569	1072	170	.	.	PUNCT
iiclr-17569	1073	1	the	the	DET
iiclr-17569	1073	2	united	united	PROPN
iiclr-17569	1073	3	kingdom	kingdom	PROPN
iiclr-17569	1073	4	's	's	PART
iiclr-17569	1073	5	pa	pa	PROPN
iiclr-17569	1073	6	2004	2004	NUM
iiclr-17569	1073	7	created	create	VERB
iiclr-17569	1073	8	both	both	CCONJ
iiclr-17569	1073	9	the	the	DET
iiclr-17569	1073	10	ppf	ppf	PROPN
iiclr-17569	1073	11	,	,	PUNCT
iiclr-17569	1073	12	to	to	PART
iiclr-17569	1073	13	insure	insure	VERB
iiclr-17569	1073	14	against	against	ADP
iiclr-17569	1073	15	a	a	DET
iiclr-17569	1073	16	"	"	PUNCT
iiclr-17569	1073	17	qualifying	qualify	VERB
iiclr-17569	1073	18	insolvency	insolvency	NOUN
iiclr-17569	1073	19	event	event	NOUN
iiclr-17569	1073	20	,	,	PUNCT
iiclr-17569	1073	21	'	'	PUNCT
iiclr-17569	1073	22	34	34	NUM
iiclr-17569	1073	23	°	°	NOUN
iiclr-17569	1073	24	and	and	CCONJ
iiclr-17569	1073	25	the	the	DET
iiclr-17569	1073	26	fcf	fcf	NOUN
iiclr-17569	1073	27	,	,	PUNCT
iiclr-17569	1073	28	which	which	PRON
iiclr-17569	1073	29	protects	protect	VERB
iiclr-17569	1073	30	against	against	ADP
iiclr-17569	1073	31	losses	loss	NOUN
iiclr-17569	1073	32	"	"	PUNCT
iiclr-17569	1073	33	that	that	PRON
iiclr-17569	1073	34	can	can	AUX
iiclr-17569	1073	35	be	be	AUX
iiclr-17569	1073	36	attributable	attributable	ADJ
iiclr-17569	1073	37	to	to	ADP
iiclr-17569	1073	38	dishonesty	dishonesty	NOUN
iiclr-17569	1073	39	.	.	PUNCT
iiclr-17569	1074	1	,	,	PUNCT
iiclr-17569	1074	2	34	34	NUM
iiclr-17569	1074	3	1	1	NUM
iiclr-17569	1074	4	while	while	SCONJ
iiclr-17569	1074	5	it	it	PRON
iiclr-17569	1074	6	is	be	AUX
iiclr-17569	1074	7	interesting	interesting	ADJ
iiclr-17569	1074	8	that	that	SCONJ
iiclr-17569	1074	9	the	the	DET
iiclr-17569	1074	10	united	united	PROPN
iiclr-17569	1074	11	kingdom	kingdom	PROPN
iiclr-17569	1074	12	's	's	PART
iiclr-17569	1074	13	pa	pa	PROPN
iiclr-17569	1074	14	2004	2004	NUM
iiclr-17569	1074	15	created	create	VERB
iiclr-17569	1074	16	these	these	DET
iiclr-17569	1074	17	agencies	agency	NOUN
iiclr-17569	1074	18	to	to	PART
iiclr-17569	1074	19	address	address	VERB
iiclr-17569	1074	20	two	two	NUM
iiclr-17569	1074	21	different	different	ADJ
iiclr-17569	1074	22	types	type	NOUN
iiclr-17569	1074	23	of	of	ADP
iiclr-17569	1074	24	funding	funding	NOUN
iiclr-17569	1074	25	problems	problem	NOUN
iiclr-17569	1074	26	,	,	PUNCT
iiclr-17569	1074	27	to	to	PART
iiclr-17569	1074	28	address	address	VERB
iiclr-17569	1074	29	employer	employer	NOUN
iiclr-17569	1074	30	insolvency	insolvency	NOUN
iiclr-17569	1074	31	and	and	CCONJ
iiclr-17569	1074	32	underfunding	underfunding	NOUN
iiclr-17569	1074	33	due	due	ADP
iiclr-17569	1074	34	to	to	ADP
iiclr-17569	1074	35	dishonesty	dishonesty	NOUN
iiclr-17569	1074	36	,	,	PUNCT
iiclr-17569	1074	37	the	the	DET
iiclr-17569	1074	38	two	two	NUM
iiclr-17569	1074	39	agencies	agency	NOUN
iiclr-17569	1074	40	still	still	ADV
iiclr-17569	1074	41	work	work	VERB
iiclr-17569	1074	42	together	together	ADV
iiclr-17569	1074	43	to	to	PART
iiclr-17569	1074	44	insure	insure	VERB
iiclr-17569	1074	45	pension	pension	NOUN
iiclr-17569	1074	46	benefits	benefit	NOUN
iiclr-17569	1074	47	and	and	CCONJ
iiclr-17569	1074	48	recover	recover	NOUN
iiclr-17569	1074	49	lost	lose	VERB
iiclr-17569	1074	50	assets.342	assets.342	SCONJ
iiclr-17569	1074	51	it	it	PRON
iiclr-17569	1074	52	is	be	AUX
iiclr-17569	1074	53	debatable	debatable	ADJ
iiclr-17569	1074	54	that	that	SCONJ
iiclr-17569	1074	55	two	two	NUM
iiclr-17569	1074	56	agencies	agency	NOUN
iiclr-17569	1074	57	are	be	AUX
iiclr-17569	1074	58	needed	need	VERB
iiclr-17569	1074	59	to	to	PART
iiclr-17569	1074	60	address	address	VERB
iiclr-17569	1074	61	this	this	DET
iiclr-17569	1074	62	problem	problem	NOUN
iiclr-17569	1074	63	,	,	PUNCT
iiclr-17569	1074	64	especially	especially	ADV
iiclr-17569	1074	65	when	when	SCONJ
iiclr-17569	1074	66	they	they	PRON
iiclr-17569	1074	67	work	work	VERB
iiclr-17569	1074	68	closely	closely	ADV
iiclr-17569	1074	69	together	together	ADV
iiclr-17569	1074	70	.	.	PUNCT
iiclr-17569	1075	1	having	have	VERB
iiclr-17569	1075	2	two	two	NUM
iiclr-17569	1075	3	agencies	agency	NOUN
iiclr-17569	1075	4	insuring	insure	VERB
iiclr-17569	1075	5	pensions	pension	NOUN
iiclr-17569	1075	6	,	,	PUNCT
iiclr-17569	1075	7	albeit	albeit	SCONJ
iiclr-17569	1075	8	against	against	ADP
iiclr-17569	1075	9	different	different	ADJ
iiclr-17569	1075	10	types	type	NOUN
iiclr-17569	1075	11	of	of	ADP
iiclr-17569	1075	12	losses	loss	NOUN
iiclr-17569	1075	13	,	,	PUNCT
iiclr-17569	1075	14	creates	create	VERB
iiclr-17569	1075	15	more	more	ADJ
iiclr-17569	1075	16	government	government	NOUN
iiclr-17569	1075	17	bureaucracy	bureaucracy	NOUN
iiclr-17569	1075	18	and	and	CCONJ
iiclr-17569	1075	19	could	could	AUX
iiclr-17569	1075	20	potentially	potentially	ADV
iiclr-17569	1075	21	cause	cause	VERB
iiclr-17569	1075	22	delay	delay	NOUN
iiclr-17569	1075	23	if	if	SCONJ
iiclr-17569	1075	24	it	it	PRON
iiclr-17569	1075	25	was	be	AUX
iiclr-17569	1075	26	unclear	unclear	ADJ
iiclr-17569	1075	27	why	why	SCONJ
iiclr-17569	1075	28	the	the	DET
iiclr-17569	1075	29	loss	loss	NOUN
iiclr-17569	1075	30	to	to	ADP
iiclr-17569	1075	31	the	the	DET
iiclr-17569	1075	32	pension	pension	NOUN
iiclr-17569	1075	33	plan	plan	NOUN
iiclr-17569	1075	34	occurred	occur	VERB
iiclr-17569	1075	35	.	.	PUNCT
iiclr-17569	1076	1	finally	finally	ADV
iiclr-17569	1076	2	,	,	PUNCT
iiclr-17569	1076	3	it	it	PRON
iiclr-17569	1076	4	should	should	AUX
iiclr-17569	1076	5	not	not	PART
iiclr-17569	1076	6	matter	matter	VERB
iiclr-17569	1076	7	what	what	PRON
iiclr-17569	1076	8	specifically	specifically	ADV
iiclr-17569	1076	9	caused	cause	VERB
iiclr-17569	1076	10	the	the	DET
iiclr-17569	1076	11	loss	loss	NOUN
iiclr-17569	1076	12	,	,	PUNCT
iiclr-17569	1076	13	as	as	SCONJ
iiclr-17569	1076	14	the	the	DET
iiclr-17569	1076	15	most	most	ADV
iiclr-17569	1076	16	important	important	ADJ
iiclr-17569	1076	17	factor	factor	NOUN
iiclr-17569	1076	18	is	be	AUX
iiclr-17569	1076	19	that	that	SCONJ
iiclr-17569	1076	20	pension	pension	NOUN
iiclr-17569	1076	21	plan	plan	NOUN
iiclr-17569	1076	22	participant	participant	NOUN
iiclr-17569	1076	23	benefits	benefit	NOUN
iiclr-17569	1076	24	are	be	AUX
iiclr-17569	1076	25	insured	insure	VERB
iiclr-17569	1076	26	.	.	PUNCT
iiclr-17569	1077	1	iv	iv	X
iiclr-17569	1077	2	.	.	PUNCT
iiclr-17569	1078	1	other	other	ADJ
iiclr-17569	1078	2	solutions	solution	NOUN
iiclr-17569	1078	3	to	to	ADP
iiclr-17569	1078	4	pension	pension	NOUN
iiclr-17569	1078	5	deficits	deficit	NOUN
iiclr-17569	1078	6	a.	a.	NOUN
iiclr-17569	1078	7	funding	funding	NOUN
iiclr-17569	1078	8	pensions	pension	NOUN
iiclr-17569	1078	9	the	the	DET
iiclr-17569	1078	10	defined	define	VERB
iiclr-17569	1078	11	benefit	benefit	NOUN
iiclr-17569	1078	12	plan	plan	NOUN
iiclr-17569	1078	13	has	have	VERB
iiclr-17569	1078	14	serious	serious	ADJ
iiclr-17569	1078	15	design	design	NOUN
iiclr-17569	1078	16	flaws	flaw	NOUN
iiclr-17569	1078	17	that	that	PRON
iiclr-17569	1078	18	may	may	AUX
iiclr-17569	1078	19	not	not	PART
iiclr-17569	1078	20	be	be	AUX
iiclr-17569	1078	21	corrected	correct	VERB
iiclr-17569	1078	22	by	by	ADP
iiclr-17569	1078	23	the	the	DET
iiclr-17569	1078	24	ppa	ppa	PROPN
iiclr-17569	1078	25	2006	2006	NUM
iiclr-17569	1078	26	.	.	PUNCT
iiclr-17569	1079	1	since	since	SCONJ
iiclr-17569	1079	2	these	these	DET
iiclr-17569	1079	3	plans	plan	NOUN
iiclr-17569	1079	4	are	be	AUX
iiclr-17569	1079	5	heavily	heavily	ADV
iiclr-17569	1079	6	influenced	influence	VERB
iiclr-17569	1079	7	by	by	ADP
iiclr-17569	1079	8	market	market	NOUN
iiclr-17569	1079	9	forces	force	NOUN
iiclr-17569	1079	10	,	,	PUNCT
iiclr-17569	1079	11	such	such	ADJ
iiclr-17569	1079	12	as	as	ADP
iiclr-17569	1079	13	interest	interest	NOUN
iiclr-17569	1079	14	rates	rate	NOUN
iiclr-17569	1079	15	and	and	CCONJ
iiclr-17569	1079	16	the	the	DET
iiclr-17569	1079	17	stock	stock	NOUN
iiclr-17569	1079	18	market	market	NOUN
iiclr-17569	1079	19	,	,	PUNCT
iiclr-17569	1079	20	it	it	PRON
iiclr-17569	1079	21	is	be	AUX
iiclr-17569	1079	22	very	very	ADV
iiclr-17569	1079	23	difficult	difficult	ADJ
iiclr-17569	1079	24	to	to	PART
iiclr-17569	1079	25	make	make	VERB
iiclr-17569	1079	26	accurate	accurate	ADJ
iiclr-17569	1079	27	actuarial	actuarial	ADJ
iiclr-17569	1079	28	assumptions	assumption	NOUN
iiclr-17569	1079	29	when	when	SCONJ
iiclr-17569	1079	30	trying	try	VERB
iiclr-17569	1079	31	to	to	PART
iiclr-17569	1079	32	fund	fund	VERB
iiclr-17569	1079	33	defined	define	VERB
iiclr-17569	1079	34	benefit	benefit	NOUN
iiclr-17569	1079	35	plans	plan	NOUN
iiclr-17569	1079	36	.	.	PUNCT
iiclr-17569	1080	1	the	the	DET
iiclr-17569	1080	2	united	united	PROPN
iiclr-17569	1080	3	states	states	PROPN
iiclr-17569	1080	4	should	should	AUX
iiclr-17569	1080	5	consider	consider	VERB
iiclr-17569	1080	6	adopting	adopt	VERB
iiclr-17569	1080	7	a	a	DET
iiclr-17569	1080	8	more	more	ADV
iiclr-17569	1080	9	plan	plan	NOUN
iiclr-17569	1080	10	specific	specific	ADJ
iiclr-17569	1080	11	funding	funding	NOUN
iiclr-17569	1080	12	requirement	requirement	NOUN
iiclr-17569	1080	13	,	,	PUNCT
iiclr-17569	1080	14	like	like	SCONJ
iiclr-17569	1080	15	the	the	DET
iiclr-17569	1080	16	united	united	PROPN
iiclr-17569	1080	17	kingdom	kingdom	PROPN
iiclr-17569	1080	18	has	have	AUX
iiclr-17569	1080	19	recently	recently	ADV
iiclr-17569	1080	20	done	do	VERB
iiclr-17569	1080	21	through	through	ADP
iiclr-17569	1080	22	the	the	DET
iiclr-17569	1080	23	pa	pa	PROPN
iiclr-17569	1080	24	2004	2004	NUM
iiclr-17569	1080	25	.	.	PUNCT
iiclr-17569	1081	1	335	335	NUM
iiclr-17569	1081	2	.	.	PUNCT
iiclr-17569	1082	1	pensions	pension	NOUN
iiclr-17569	1082	2	act	act	VERB
iiclr-17569	1082	3	2004	2004	NUM
iiclr-17569	1082	4	,	,	PUNCT
iiclr-17569	1082	5	c.	c.	PROPN
iiclr-17569	1082	6	35	35	NUM
iiclr-17569	1082	7	,	,	PUNCT
iiclr-17569	1082	8	§	§	PROPN
iiclr-17569	1082	9	177(5	177(5	NUM
iiclr-17569	1082	10	)	)	PUNCT
iiclr-17569	1082	11	.	.	PUNCT
iiclr-17569	1083	1	336	336	NUM
iiclr-17569	1083	2	.	.	PUNCT
iiclr-17569	1084	1	cch	cch	PROPN
iiclr-17569	1084	2	,	,	PUNCT
iiclr-17569	1084	3	supra	supra	PROPN
iiclr-17569	1084	4	note	note	PROPN
iiclr-17569	1084	5	40	40	NUM
iiclr-17569	1084	6	,	,	PUNCT
iiclr-17569	1084	7	at	at	ADP
iiclr-17569	1084	8	202	202	NUM
iiclr-17569	1084	9	.	.	PUNCT
iiclr-17569	1084	10	337	337	NUM
iiclr-17569	1084	11	.	.	PUNCT
iiclr-17569	1085	1	pensions	pension	NOUN
iiclr-17569	1085	2	act	act	VERB
iiclr-17569	1085	3	2004	2004	NUM
iiclr-17569	1085	4	,	,	PUNCT
iiclr-17569	1085	5	c.	c.	PROPN
iiclr-17569	1085	6	35	35	NUM
iiclr-17569	1085	7	,	,	PUNCT
iiclr-17569	1085	8	§	§	PROPN
iiclr-17569	1085	9	177(5	177(5	NUM
iiclr-17569	1085	10	)	)	PUNCT
iiclr-17569	1085	11	.	.	PUNCT
iiclr-17569	1086	1	338	338	NUM
iiclr-17569	1086	2	.	.	PUNCT
iiclr-17569	1087	1	cch	cch	PROPN
iiclr-17569	1087	2	,	,	PUNCT
iiclr-17569	1087	3	supra	supra	PROPN
iiclr-17569	1087	4	note	note	PROPN
iiclr-17569	1087	5	40	40	NUM
iiclr-17569	1087	6	,	,	PUNCT
iiclr-17569	1087	7	at	at	ADP
iiclr-17569	1087	8	202	202	NUM
iiclr-17569	1087	9	.	.	PUNCT
iiclr-17569	1087	10	339	339	NUM
iiclr-17569	1087	11	.	.	PUNCT
iiclr-17569	1088	1	i	i	PRON
iiclr-17569	1088	2	d.	d.	PROPN
iiclr-17569	1088	3	at	at	ADP
iiclr-17569	1088	4	203	203	NUM
iiclr-17569	1088	5	-	-	SYM
iiclr-17569	1088	6	05	05	NUM
iiclr-17569	1088	7	;	;	PUNCT
iiclr-17569	1088	8	pensions	pension	NOUN
iiclr-17569	1088	9	act	act	VERB
iiclr-17569	1088	10	2004	2004	NUM
iiclr-17569	1088	11	,	,	PUNCT
iiclr-17569	1088	12	c.	c.	PROPN
iiclr-17569	1088	13	35	35	NUM
iiclr-17569	1088	14	,	,	PUNCT
iiclr-17569	1088	15	§	§	PROPN
iiclr-17569	1088	16	175	175	NUM
iiclr-17569	1088	17	.	.	PUNCT
iiclr-17569	1088	18	340	340	NUM
iiclr-17569	1088	19	.	.	PUNCT
iiclr-17569	1089	1	ppf	ppf	PROPN
iiclr-17569	1089	2	welcome	welcome	INTJ
iiclr-17569	1089	3	,	,	PUNCT
iiclr-17569	1089	4	supra	supra	PROPN
iiclr-17569	1089	5	note	note	NOUN
iiclr-17569	1089	6	129	129	NUM
iiclr-17569	1089	7	.	.	PUNCT
iiclr-17569	1090	1	341	341	NUM
iiclr-17569	1090	2	.	.	PUNCT
iiclr-17569	1091	1	fcf	fcf	PROPN
iiclr-17569	1091	2	,	,	PUNCT
iiclr-17569	1091	3	supra	supra	PROPN
iiclr-17569	1091	4	note	note	VERB
iiclr-17569	1091	5	146	146	NUM
iiclr-17569	1091	6	.	.	NOUN
iiclr-17569	1091	7	342	342	NUM
iiclr-17569	1091	8	.	.	PUNCT
iiclr-17569	1092	1	pensions	pension	NOUN
iiclr-17569	1092	2	act	act	VERB
iiclr-17569	1092	3	2004	2004	NUM
iiclr-17569	1092	4	,	,	PUNCT
iiclr-17569	1092	5	c.	c.	PROPN
iiclr-17569	1092	6	35	35	NUM
iiclr-17569	1092	7	,	,	PUNCT
iiclr-17569	1092	8	§	§	PROPN
iiclr-17569	1092	9	188	188	NUM
iiclr-17569	1092	10	.	.	PUNCT
iiclr-17569	1093	1	[	[	X
iiclr-17569	1093	2	vol	vol	NOUN
iiclr-17569	1093	3	.	.	PUNCT
iiclr-17569	1094	1	18:1	18:1	NUM
iiclr-17569	1094	2	a	a	DET
iiclr-17569	1094	3	comparative	comparative	ADJ
iiclr-17569	1094	4	analysis	analysis	NOUN
iiclr-17569	1094	5	of	of	ADP
iiclr-17569	1094	6	pension	pension	NOUN
iiclr-17569	1094	7	reform	reform	NOUN
iiclr-17569	1094	8	this	this	PRON
iiclr-17569	1094	9	would	would	AUX
iiclr-17569	1094	10	enable	enable	VERB
iiclr-17569	1094	11	employers	employer	NOUN
iiclr-17569	1094	12	to	to	PART
iiclr-17569	1094	13	tailor	tailor	VERB
iiclr-17569	1094	14	their	their	PRON
iiclr-17569	1094	15	funding	funding	NOUN
iiclr-17569	1094	16	plan	plan	NOUN
iiclr-17569	1094	17	in	in	ADP
iiclr-17569	1094	18	a	a	DET
iiclr-17569	1094	19	way	way	NOUN
iiclr-17569	1094	20	that	that	PRON
iiclr-17569	1094	21	would	would	AUX
iiclr-17569	1094	22	allow	allow	VERB
iiclr-17569	1094	23	them	they	PRON
iiclr-17569	1094	24	to	to	PART
iiclr-17569	1094	25	take	take	VERB
iiclr-17569	1094	26	into	into	ADP
iiclr-17569	1094	27	account	account	NOUN
iiclr-17569	1094	28	circumstances	circumstance	NOUN
iiclr-17569	1094	29	that	that	PRON
iiclr-17569	1094	30	impact	impact	VERB
iiclr-17569	1094	31	them	they	PRON
iiclr-17569	1094	32	in	in	ADP
iiclr-17569	1094	33	particular	particular	ADJ
iiclr-17569	1094	34	.	.	PUNCT
iiclr-17569	1095	1	allowing	allow	VERB
iiclr-17569	1095	2	employers	employer	NOUN
iiclr-17569	1095	3	to	to	PART
iiclr-17569	1095	4	have	have	VERB
iiclr-17569	1095	5	more	more	ADJ
iiclr-17569	1095	6	control	control	NOUN
iiclr-17569	1095	7	over	over	ADP
iiclr-17569	1095	8	their	their	PRON
iiclr-17569	1095	9	funding	funding	NOUN
iiclr-17569	1095	10	requirements	requirement	NOUN
iiclr-17569	1095	11	would	would	AUX
iiclr-17569	1095	12	also	also	ADV
iiclr-17569	1095	13	prevent	prevent	VERB
iiclr-17569	1095	14	congress	congress	PROPN
iiclr-17569	1095	15	from	from	ADP
iiclr-17569	1095	16	having	have	VERB
iiclr-17569	1095	17	to	to	PART
iiclr-17569	1095	18	write	write	VERB
iiclr-17569	1095	19	legislation	legislation	NOUN
iiclr-17569	1095	20	to	to	PART
iiclr-17569	1095	21	address	address	VERB
iiclr-17569	1095	22	industry	industry	NOUN
iiclr-17569	1095	23	specific	specific	ADJ
iiclr-17569	1095	24	problems	problem	NOUN
iiclr-17569	1095	25	,	,	PUNCT
iiclr-17569	1095	26	as	as	SCONJ
iiclr-17569	1095	27	it	it	PRON
iiclr-17569	1095	28	did	do	VERB
iiclr-17569	1095	29	for	for	ADP
iiclr-17569	1095	30	the	the	DET
iiclr-17569	1095	31	airline	airline	NOUN
iiclr-17569	1095	32	industry	industry	NOUN
iiclr-17569	1095	33	in	in	ADP
iiclr-17569	1095	34	the	the	DET
iiclr-17569	1095	35	ppa	ppa	PROPN
iiclr-17569	1095	36	2006	2006	NUM
iiclr-17569	1095	37	.	.	PUNCT
iiclr-17569	1096	1	though	though	SCONJ
iiclr-17569	1096	2	allowing	allow	VERB
iiclr-17569	1096	3	plan	plan	NOUN
iiclr-17569	1096	4	sponsors	sponsor	NOUN
iiclr-17569	1096	5	to	to	PART
iiclr-17569	1096	6	customize	customize	VERB
iiclr-17569	1096	7	their	their	PRON
iiclr-17569	1096	8	own	own	ADJ
iiclr-17569	1096	9	funding	funding	NOUN
iiclr-17569	1096	10	plans	plan	NOUN
iiclr-17569	1096	11	would	would	AUX
iiclr-17569	1096	12	be	be	AUX
iiclr-17569	1096	13	more	more	ADV
iiclr-17569	1096	14	costly	costly	ADJ
iiclr-17569	1096	15	to	to	ADP
iiclr-17569	1096	16	both	both	CCONJ
iiclr-17569	1096	17	the	the	DET
iiclr-17569	1096	18	plan	plan	NOUN
iiclr-17569	1096	19	and	and	CCONJ
iiclr-17569	1096	20	the	the	DET
iiclr-17569	1096	21	entity	entity	NOUN
iiclr-17569	1096	22	that	that	PRON
iiclr-17569	1096	23	approved	approve	VERB
iiclr-17569	1096	24	the	the	DET
iiclr-17569	1096	25	plans	plan	NOUN
iiclr-17569	1096	26	,	,	PUNCT
iiclr-17569	1096	27	ultimately	ultimately	ADV
iiclr-17569	1096	28	the	the	DET
iiclr-17569	1096	29	benefits	benefit	NOUN
iiclr-17569	1096	30	of	of	ADP
iiclr-17569	1096	31	allowing	allow	VERB
iiclr-17569	1096	32	plans	plan	NOUN
iiclr-17569	1096	33	to	to	PART
iiclr-17569	1096	34	take	take	VERB
iiclr-17569	1096	35	ownership	ownership	NOUN
iiclr-17569	1096	36	in	in	ADP
iiclr-17569	1096	37	their	their	PRON
iiclr-17569	1096	38	funding	funding	NOUN
iiclr-17569	1096	39	plans	plan	NOUN
iiclr-17569	1096	40	would	would	AUX
iiclr-17569	1096	41	be	be	AUX
iiclr-17569	1096	42	worth	worth	ADJ
iiclr-17569	1096	43	the	the	DET
iiclr-17569	1096	44	extra	extra	ADJ
iiclr-17569	1096	45	administrative	administrative	ADJ
iiclr-17569	1096	46	cost	cost	NOUN
iiclr-17569	1096	47	.	.	PUNCT
iiclr-17569	1097	1	343	343	NUM
iiclr-17569	1097	2	it	it	PRON
iiclr-17569	1097	3	is	be	AUX
iiclr-17569	1097	4	very	very	ADV
iiclr-17569	1097	5	important	important	ADJ
iiclr-17569	1097	6	to	to	PART
iiclr-17569	1097	7	recognize	recognize	VERB
iiclr-17569	1097	8	that	that	SCONJ
iiclr-17569	1097	9	there	there	PRON
iiclr-17569	1097	10	are	be	VERB
iiclr-17569	1097	11	no	no	DET
iiclr-17569	1097	12	perfect	perfect	ADJ
iiclr-17569	1097	13	solutions	solution	NOUN
iiclr-17569	1097	14	for	for	ADP
iiclr-17569	1097	15	pension	pension	NOUN
iiclr-17569	1097	16	reform	reform	NOUN
iiclr-17569	1097	17	.	.	PUNCT
iiclr-17569	1098	1	there	there	PRON
iiclr-17569	1098	2	are	be	VERB
iiclr-17569	1098	3	always	always	ADV
iiclr-17569	1098	4	risks	risk	NOUN
iiclr-17569	1098	5	involved	involve	VERB
iiclr-17569	1098	6	with	with	ADP
iiclr-17569	1098	7	pension	pension	NOUN
iiclr-17569	1098	8	plans	plan	NOUN
iiclr-17569	1098	9	and	and	CCONJ
iiclr-17569	1098	10	those	those	DET
iiclr-17569	1098	11	risks	risk	NOUN
iiclr-17569	1098	12	must	must	AUX
iiclr-17569	1098	13	be	be	AUX
iiclr-17569	1098	14	balanced	balance	VERB
iiclr-17569	1098	15	between	between	ADP
iiclr-17569	1098	16	the	the	DET
iiclr-17569	1098	17	plan	plan	NOUN
iiclr-17569	1098	18	sponsor	sponsor	NOUN
iiclr-17569	1098	19	and	and	CCONJ
iiclr-17569	1098	20	the	the	DET
iiclr-17569	1098	21	plan	plan	NOUN
iiclr-17569	1098	22	participant	participant	NOUN
iiclr-17569	1098	23	.	.	PUNCT
iiclr-17569	1099	1	the	the	DET
iiclr-17569	1099	2	two	two	NUM
iiclr-17569	1099	3	risks	risk	NOUN
iiclr-17569	1099	4	most	most	ADV
iiclr-17569	1099	5	emphasized	emphasize	VERB
iiclr-17569	1099	6	in	in	ADP
iiclr-17569	1099	7	this	this	DET
iiclr-17569	1099	8	note	note	NOUN
iiclr-17569	1099	9	are	be	AUX
iiclr-17569	1099	10	again	again	ADV
iiclr-17569	1099	11	,	,	PUNCT
iiclr-17569	1099	12	the	the	DET
iiclr-17569	1099	13	risk	risk	NOUN
iiclr-17569	1099	14	of	of	ADP
iiclr-17569	1099	15	longevity	longevity	NOUN
iiclr-17569	1099	16	,	,	PUNCT
iiclr-17569	1099	17	meaning	mean	VERB
iiclr-17569	1099	18	that	that	SCONJ
iiclr-17569	1099	19	a	a	DET
iiclr-17569	1099	20	participant	participant	NOUN
iiclr-17569	1099	21	might	might	AUX
iiclr-17569	1099	22	outlive	outlive	VERB
iiclr-17569	1099	23	their	their	PRON
iiclr-17569	1099	24	retirement	retirement	NOUN
iiclr-17569	1099	25	benefits	benefit	NOUN
iiclr-17569	1099	26	,	,	PUNCT
iiclr-17569	1099	27	3	3	NUM
iiclr-17569	1099	28	"	"	PUNCT
iiclr-17569	1099	29	and	and	CCONJ
iiclr-17569	1099	30	the	the	DET
iiclr-17569	1099	31	risk	risk	NOUN
iiclr-17569	1099	32	of	of	ADP
iiclr-17569	1099	33	investment	investment	NOUN
iiclr-17569	1099	34	,	,	PUNCT
iiclr-17569	1099	35	which	which	PRON
iiclr-17569	1099	36	refers	refer	VERB
iiclr-17569	1099	37	to	to	ADP
iiclr-17569	1099	38	who	who	PRON
iiclr-17569	1099	39	bears	bear	VERB
iiclr-17569	1099	40	the	the	DET
iiclr-17569	1099	41	risk	risk	NOUN
iiclr-17569	1099	42	or	or	CCONJ
iiclr-17569	1099	43	reward	reward	NOUN
iiclr-17569	1099	44	of	of	ADP
iiclr-17569	1099	45	investment	investment	NOUN
iiclr-17569	1099	46	choices.345	choices.345	CCONJ
iiclr-17569	1099	47	when	when	SCONJ
iiclr-17569	1099	48	examining	examine	VERB
iiclr-17569	1099	49	pension	pension	NOUN
iiclr-17569	1099	50	reform	reform	NOUN
iiclr-17569	1099	51	,	,	PUNCT
iiclr-17569	1099	52	deciding	decide	VERB
iiclr-17569	1099	53	whether	whether	SCONJ
iiclr-17569	1099	54	a	a	DET
iiclr-17569	1099	55	reform	reform	NOUN
iiclr-17569	1099	56	is	be	AUX
iiclr-17569	1099	57	feasible	feasible	ADJ
iiclr-17569	1099	58	is	be	AUX
iiclr-17569	1099	59	often	often	ADV
iiclr-17569	1099	60	a	a	DET
iiclr-17569	1099	61	matter	matter	NOUN
iiclr-17569	1099	62	of	of	ADP
iiclr-17569	1099	63	determining	determine	VERB
iiclr-17569	1099	64	who	who	PRON
iiclr-17569	1099	65	can	can	AUX
iiclr-17569	1099	66	best	well	ADV
iiclr-17569	1099	67	bear	bear	VERB
iiclr-17569	1099	68	these	these	DET
iiclr-17569	1099	69	risks	risk	NOUN
iiclr-17569	1099	70	.	.	PUNCT
iiclr-17569	1100	1	ultimately	ultimately	ADV
iiclr-17569	1100	2	,	,	PUNCT
iiclr-17569	1100	3	employers	employer	NOUN
iiclr-17569	1100	4	should	should	AUX
iiclr-17569	1100	5	stop	stop	VERB
iiclr-17569	1100	6	opening	opening	NOUN
iiclr-17569	1100	7	and	and	CCONJ
iiclr-17569	1100	8	funding	funding	NOUN
iiclr-17569	1100	9	defined	define	VERB
iiclr-17569	1100	10	benefit	benefit	NOUN
iiclr-17569	1100	11	plans	plan	NOUN
iiclr-17569	1100	12	.	.	PUNCT
iiclr-17569	1101	1	due	due	ADP
iiclr-17569	1101	2	to	to	ADP
iiclr-17569	1101	3	people	people	NOUN
iiclr-17569	1101	4	living	live	VERB
iiclr-17569	1101	5	substantially	substantially	ADV
iiclr-17569	1101	6	longer	long	ADV
iiclr-17569	1101	7	,	,	PUNCT
iiclr-17569	1101	8	it	it	PRON
iiclr-17569	1101	9	is	be	AUX
iiclr-17569	1101	10	unrealistic	unrealistic	ADJ
iiclr-17569	1101	11	for	for	SCONJ
iiclr-17569	1101	12	an	an	DET
iiclr-17569	1101	13	employer	employer	NOUN
iiclr-17569	1101	14	to	to	PART
iiclr-17569	1101	15	think	think	VERB
iiclr-17569	1101	16	that	that	SCONJ
iiclr-17569	1101	17	they	they	PRON
iiclr-17569	1101	18	will	will	AUX
iiclr-17569	1101	19	be	be	AUX
iiclr-17569	1101	20	able	able	ADJ
iiclr-17569	1101	21	to	to	PART
iiclr-17569	1101	22	provide	provide	VERB
iiclr-17569	1101	23	retirement	retirement	NOUN
iiclr-17569	1101	24	income	income	NOUN
iiclr-17569	1101	25	to	to	ADP
iiclr-17569	1101	26	an	an	DET
iiclr-17569	1101	27	employee	employee	NOUN
iiclr-17569	1101	28	for	for	ADP
iiclr-17569	1101	29	their	their	PRON
iiclr-17569	1101	30	entire	entire	ADJ
iiclr-17569	1101	31	retired	retired	ADJ
iiclr-17569	1101	32	lifetime	lifetime	NOUN
iiclr-17569	1101	33	.	.	PUNCT
iiclr-17569	1102	1	other	other	ADJ
iiclr-17569	1102	2	countries	country	NOUN
iiclr-17569	1102	3	,	,	PUNCT
iiclr-17569	1102	4	for	for	ADP
iiclr-17569	1102	5	example	example	NOUN
iiclr-17569	1102	6	mexico	mexico	PROPN
iiclr-17569	1102	7	,	,	PUNCT
iiclr-17569	1102	8	have	have	AUX
iiclr-17569	1102	9	instituted	institute	VERB
iiclr-17569	1102	10	reform	reform	NOUN
iiclr-17569	1102	11	that	that	PRON
iiclr-17569	1102	12	created	create	VERB
iiclr-17569	1102	13	a	a	DET
iiclr-17569	1102	14	new	new	ADJ
iiclr-17569	1102	15	entity	entity	NOUN
iiclr-17569	1102	16	that	that	PRON
iiclr-17569	1102	17	dealt	deal	VERB
iiclr-17569	1102	18	directly	directly	ADV
iiclr-17569	1102	19	with	with	ADP
iiclr-17569	1102	20	employee	employee	NOUN
iiclr-17569	1102	21	's	's	PART
iiclr-17569	1102	22	retirement	retirement	NOUN
iiclr-17569	1102	23	funds	fund	NOUN
iiclr-17569	1102	24	,	,	PUNCT
iiclr-17569	1102	25	cutting	cut	VERB
iiclr-17569	1102	26	out	out	ADP
iiclr-17569	1102	27	the	the	DET
iiclr-17569	1102	28	employer	employer	NOUN
iiclr-17569	1102	29	entirely	entirely	ADV
iiclr-17569	1102	30	.	.	PUNCT
iiclr-17569	1103	1	346	346	NUM
iiclr-17569	1103	2	therefore	therefore	ADV
iiclr-17569	1103	3	,	,	PUNCT
iiclr-17569	1103	4	a	a	DET
iiclr-17569	1103	5	possible	possible	ADJ
iiclr-17569	1103	6	solution	solution	NOUN
iiclr-17569	1103	7	is	be	AUX
iiclr-17569	1103	8	to	to	PART
iiclr-17569	1103	9	implement	implement	VERB
iiclr-17569	1103	10	a	a	DET
iiclr-17569	1103	11	centralized	centralized	ADJ
iiclr-17569	1103	12	federal	federal	ADJ
iiclr-17569	1103	13	retirement	retirement	NOUN
iiclr-17569	1103	14	plan	plan	NOUN
iiclr-17569	1103	15	for	for	ADP
iiclr-17569	1103	16	all	all	DET
iiclr-17569	1103	17	american	american	ADJ
iiclr-17569	1103	18	workers	worker	NOUN
iiclr-17569	1103	19	,	,	PUNCT
iiclr-17569	1103	20	like	like	ADP
iiclr-17569	1103	21	mexico	mexico	PROPN
iiclr-17569	1103	22	has	have	AUX
iiclr-17569	1103	23	done	do	VERB
iiclr-17569	1103	24	.	.	PUNCT
iiclr-17569	1104	1	having	have	VERB
iiclr-17569	1104	2	a	a	DET
iiclr-17569	1104	3	government	government	NOUN
iiclr-17569	1104	4	administered	administer	VERB
iiclr-17569	1104	5	centralized	centralized	ADJ
iiclr-17569	1104	6	plan	plan	NOUN
iiclr-17569	1104	7	for	for	ADP
iiclr-17569	1104	8	all	all	DET
iiclr-17569	1104	9	american	american	ADJ
iiclr-17569	1104	10	workers	worker	NOUN
iiclr-17569	1104	11	has	have	VERB
iiclr-17569	1104	12	several	several	ADJ
iiclr-17569	1104	13	advantages	advantage	NOUN
iiclr-17569	1104	14	.	.	PUNCT
iiclr-17569	1105	1	first	first	ADV
iiclr-17569	1105	2	,	,	PUNCT
iiclr-17569	1105	3	the	the	DET
iiclr-17569	1105	4	government	government	NOUN
iiclr-17569	1105	5	is	be	AUX
iiclr-17569	1105	6	better	well	ADJ
iiclr-17569	1105	7	able	able	ADJ
iiclr-17569	1105	8	to	to	PART
iiclr-17569	1105	9	fund	fund	VERB
iiclr-17569	1105	10	pension	pension	NOUN
iiclr-17569	1105	11	administration	administration	NOUN
iiclr-17569	1105	12	costs	cost	NOUN
iiclr-17569	1105	13	and	and	CCONJ
iiclr-17569	1105	14	is	be	AUX
iiclr-17569	1105	15	more	more	ADV
iiclr-17569	1105	16	secure	secure	ADJ
iiclr-17569	1105	17	than	than	ADP
iiclr-17569	1105	18	a	a	DET
iiclr-17569	1105	19	private	private	ADJ
iiclr-17569	1105	20	employer	employer	NOUN
iiclr-17569	1105	21	,	,	PUNCT
iiclr-17569	1105	22	as	as	SCONJ
iiclr-17569	1105	23	it	it	PRON
iiclr-17569	1105	24	is	be	AUX
iiclr-17569	1105	25	less	less	ADV
iiclr-17569	1105	26	likely	likely	ADJ
iiclr-17569	1105	27	to	to	PART
iiclr-17569	1105	28	go	go	VERB
iiclr-17569	1105	29	out	out	ADP
iiclr-17569	1105	30	of	of	ADP
iiclr-17569	1105	31	business	business	NOUN
iiclr-17569	1105	32	.	.	PUNCT
iiclr-17569	1106	1	the	the	DET
iiclr-17569	1106	2	longevity	longevity	NOUN
iiclr-17569	1106	3	and	and	CCONJ
iiclr-17569	1106	4	centralization	centralization	NOUN
iiclr-17569	1106	5	of	of	ADP
iiclr-17569	1106	6	using	use	VERB
iiclr-17569	1106	7	the	the	DET
iiclr-17569	1106	8	government	government	NOUN
iiclr-17569	1106	9	,	,	PUNCT
iiclr-17569	1106	10	rather	rather	ADV
iiclr-17569	1106	11	than	than	ADP
iiclr-17569	1106	12	an	an	DET
iiclr-17569	1106	13	employer	employer	NOUN
iiclr-17569	1106	14	,	,	PUNCT
iiclr-17569	1106	15	is	be	AUX
iiclr-17569	1106	16	much	much	ADV
iiclr-17569	1106	17	better	well	ADV
iiclr-17569	1106	18	suited	suit	VERB
iiclr-17569	1106	19	to	to	ADP
iiclr-17569	1106	20	funding	fund	VERB
iiclr-17569	1106	21	pensions	pension	NOUN
iiclr-17569	1106	22	for	for	ADP
iiclr-17569	1106	23	a	a	DET
iiclr-17569	1106	24	person	person	NOUN
iiclr-17569	1106	25	's	's	PART
iiclr-17569	1106	26	lifetime	lifetime	NOUN
iiclr-17569	1106	27	.	.	PUNCT
iiclr-17569	1107	1	a	a	DET
iiclr-17569	1107	2	system	system	NOUN
iiclr-17569	1107	3	could	could	AUX
iiclr-17569	1107	4	be	be	AUX
iiclr-17569	1107	5	established	establish	VERB
iiclr-17569	1107	6	that	that	PRON
iiclr-17569	1107	7	would	would	AUX
iiclr-17569	1107	8	require	require	VERB
iiclr-17569	1107	9	employees	employee	NOUN
iiclr-17569	1107	10	to	to	PART
iiclr-17569	1107	11	contribute	contribute	VERB
iiclr-17569	1107	12	a	a	DET
iiclr-17569	1107	13	certain	certain	ADJ
iiclr-17569	1107	14	amount	amount	NOUN
iiclr-17569	1107	15	of	of	ADP
iiclr-17569	1107	16	their	their	PRON
iiclr-17569	1107	17	earnings	earning	NOUN
iiclr-17569	1107	18	to	to	ADP
iiclr-17569	1107	19	these	these	DET
iiclr-17569	1107	20	individual	individual	ADJ
iiclr-17569	1107	21	government	government	NOUN
iiclr-17569	1107	22	funds	fund	NOUN
iiclr-17569	1107	23	.	.	PUNCT
iiclr-17569	1108	1	these	these	DET
iiclr-17569	1108	2	types	type	NOUN
iiclr-17569	1108	3	of	of	ADP
iiclr-17569	1108	4	plans	plan	NOUN
iiclr-17569	1108	5	are	be	AUX
iiclr-17569	1108	6	better	well	ADJ
iiclr-17569	1108	7	for	for	ADP
iiclr-17569	1108	8	helping	help	VERB
iiclr-17569	1108	9	employees	employee	NOUN
iiclr-17569	1108	10	amass	amass	VERB
iiclr-17569	1108	11	retirement	retirement	NOUN
iiclr-17569	1108	12	wealth	wealth	NOUN
iiclr-17569	1108	13	because	because	SCONJ
iiclr-17569	1108	14	unlike	unlike	ADP
iiclr-17569	1108	15	401(k	401(k	PROPN
iiclr-17569	1108	16	)	)	PUNCT
iiclr-17569	1108	17	contributions	contribution	NOUN
iiclr-17569	1108	18	,	,	PUNCT
iiclr-17569	1108	19	these	these	DET
iiclr-17569	1108	20	contributions	contribution	NOUN
iiclr-17569	1108	21	would	would	AUX
iiclr-17569	1108	22	be	be	AUX
iiclr-17569	1108	23	mandatory	mandatory	ADJ
iiclr-17569	1108	24	.	.	PUNCT
iiclr-17569	1109	1	there	there	PRON
iiclr-17569	1109	2	would	would	AUX
iiclr-17569	1109	3	also	also	ADV
iiclr-17569	1109	4	not	not	PART
iiclr-17569	1109	5	be	be	AUX
iiclr-17569	1109	6	a	a	DET
iiclr-17569	1109	7	problem	problem	NOUN
iiclr-17569	1109	8	with	with	ADP
iiclr-17569	1109	9	employees	employee	NOUN
iiclr-17569	1109	10	losing	lose	VERB
iiclr-17569	1109	11	track	track	NOUN
iiclr-17569	1109	12	of	of	ADP
iiclr-17569	1109	13	their	their	PRON
iiclr-17569	1109	14	retirement	retirement	NOUN
iiclr-17569	1109	15	funds	fund	NOUN
iiclr-17569	1109	16	after	after	ADP
iiclr-17569	1109	17	switching	switch	VERB
iiclr-17569	1109	18	jobs	job	NOUN
iiclr-17569	1109	19	or	or	CCONJ
iiclr-17569	1109	20	with	with	ADP
iiclr-17569	1109	21	having	have	VERB
iiclr-17569	1109	22	to	to	PART
iiclr-17569	1109	23	wait	wait	VERB
iiclr-17569	1109	24	a	a	DET
iiclr-17569	1109	25	certain	certain	ADJ
iiclr-17569	1109	26	amount	amount	NOUN
iiclr-17569	1109	27	of	of	ADP
iiclr-17569	1109	28	343	343	NUM
iiclr-17569	1109	29	.	.	PUNCT
iiclr-17569	1110	1	currently	currently	ADV
iiclr-17569	1110	2	,	,	PUNCT
iiclr-17569	1110	3	the	the	DET
iiclr-17569	1110	4	department	department	NOUN
iiclr-17569	1110	5	of	of	ADP
iiclr-17569	1110	6	labor	labor	NOUN
iiclr-17569	1110	7	(	(	PUNCT
iiclr-17569	1110	8	dol	dol	NOUN
iiclr-17569	1110	9	)	)	PUNCT
iiclr-17569	1110	10	polices	police	NOUN
iiclr-17569	1110	11	whether	whether	SCONJ
iiclr-17569	1110	12	employers	employer	NOUN
iiclr-17569	1110	13	are	be	AUX
iiclr-17569	1110	14	following	follow	VERB
iiclr-17569	1110	15	erisa	erisa	NOUN
iiclr-17569	1110	16	rules	rule	NOUN
iiclr-17569	1110	17	.	.	PUNCT
iiclr-17569	1111	1	see	see	VERB
iiclr-17569	1111	2	department	department	PROPN
iiclr-17569	1111	3	of	of	ADP
iiclr-17569	1111	4	labor	labor	NOUN
iiclr-17569	1111	5	,	,	PUNCT
iiclr-17569	1111	6	http://www.dol.gov/opa/aboutdol/mission.htm	http://www.dol.gov/opa/aboutdol/mission.htm	PROPN
iiclr-17569	1111	7	(	(	PUNCT
iiclr-17569	1111	8	last	last	ADJ
iiclr-17569	1111	9	visited	visit	VERB
iiclr-17569	1111	10	jan	jan	PROPN
iiclr-17569	1111	11	.	.	PROPN
iiclr-17569	1111	12	20	20	NUM
iiclr-17569	1111	13	,	,	PUNCT
iiclr-17569	1111	14	2008	2008	NUM
iiclr-17569	1111	15	)	)	PUNCT
iiclr-17569	1111	16	.	.	PUNCT
iiclr-17569	1112	1	therefore	therefore	ADV
iiclr-17569	1112	2	,	,	PUNCT
iiclr-17569	1112	3	the	the	DET
iiclr-17569	1112	4	dol	dol	NOUN
iiclr-17569	1112	5	is	be	AUX
iiclr-17569	1112	6	the	the	DET
iiclr-17569	1112	7	logical	logical	ADJ
iiclr-17569	1112	8	choice	choice	NOUN
iiclr-17569	1112	9	to	to	PART
iiclr-17569	1112	10	assume	assume	VERB
iiclr-17569	1112	11	the	the	DET
iiclr-17569	1112	12	duties	duty	NOUN
iiclr-17569	1112	13	the	the	DET
iiclr-17569	1112	14	pensions	pension	NOUN
iiclr-17569	1112	15	regulator	regulator	NOUN
iiclr-17569	1112	16	assumes	assume	VERB
iiclr-17569	1112	17	for	for	ADP
iiclr-17569	1112	18	plans	plan	NOUN
iiclr-17569	1112	19	in	in	ADP
iiclr-17569	1112	20	the	the	DET
iiclr-17569	1112	21	united	united	ADJ
iiclr-17569	1112	22	kingdom	kingdom	PROPN
iiclr-17569	1112	23	.	.	PUNCT
iiclr-17569	1113	1	344	344	NUM
iiclr-17569	1113	2	.	.	PUNCT
iiclr-17569	1114	1	see	see	VERB
iiclr-17569	1114	2	supra	supra	PROPN
iiclr-17569	1114	3	pp	pp	PROPN
iiclr-17569	1114	4	.	.	PUNCT
iiclr-17569	1115	1	2	2	NUM
iiclr-17569	1115	2	-	-	SYM
iiclr-17569	1115	3	3	3	NUM
iiclr-17569	1115	4	and	and	CCONJ
iiclr-17569	1115	5	note	note	VERB
iiclr-17569	1115	6	15	15	NUM
iiclr-17569	1115	7	.	.	PUNCT
iiclr-17569	1116	1	345	345	NUM
iiclr-17569	1116	2	.	.	PUNCT
iiclr-17569	1117	1	see	see	VERB
iiclr-17569	1117	2	i	i	PRON
iiclr-17569	1117	3	d.	d.	PROPN
iiclr-17569	1117	4	pp	pp	PROPN
iiclr-17569	1117	5	.	.	PUNCT
iiclr-17569	1118	1	2	2	NUM
iiclr-17569	1118	2	-	-	SYM
iiclr-17569	1118	3	3	3	NUM
iiclr-17569	1118	4	and	and	CCONJ
iiclr-17569	1118	5	notes	note	NOUN
iiclr-17569	1118	6	13	13	NUM
iiclr-17569	1118	7	,	,	PUNCT
iiclr-17569	1118	8	14	14	NUM
iiclr-17569	1118	9	.	.	PUNCT
iiclr-17569	1118	10	346	346	NUM
iiclr-17569	1118	11	.	.	PUNCT
iiclr-17569	1119	1	rankin	rankin	PROPN
iiclr-17569	1119	2	,	,	PUNCT
iiclr-17569	1119	3	supra	supra	PROPN
iiclr-17569	1119	4	note	note	PROPN
iiclr-17569	1119	5	164	164	NUM
iiclr-17569	1119	6	.	.	PUNCT
iiclr-17569	1119	7	2008	2008	NUM
iiclr-17569	1119	8	]	]	PUNCT
iiclr-17569	1120	1	ind	ind	NOUN
iiclr-17569	1120	2	.	.	PUNCT
iiclr-17569	1121	1	int'l	int'l	PROPN
iiclr-17569	1121	2	&	&	CCONJ
iiclr-17569	1121	3	comp	comp	PROPN
iiclr-17569	1121	4	.	.	PUNCT
iiclr-17569	1122	1	l.	l.	PROPN
iiclr-17569	1122	2	rev	rev	PROPN
iiclr-17569	1122	3	.	.	PROPN
iiclr-17569	1122	4	time	time	NOUN
iiclr-17569	1122	5	before	before	ADP
iiclr-17569	1122	6	being	be	AUX
iiclr-17569	1122	7	allowed	allow	VERB
iiclr-17569	1122	8	to	to	PART
iiclr-17569	1122	9	participate	participate	VERB
iiclr-17569	1122	10	in	in	ADP
iiclr-17569	1122	11	the	the	DET
iiclr-17569	1122	12	employer	employer	NOUN
iiclr-17569	1122	13	's	's	PART
iiclr-17569	1122	14	retirement	retirement	NOUN
iiclr-17569	1122	15	plan	plan	NOUN
iiclr-17569	1122	16	.	.	PUNCT
iiclr-17569	1123	1	both	both	PRON
iiclr-17569	1123	2	of	of	ADP
iiclr-17569	1123	3	these	these	DET
iiclr-17569	1123	4	problems	problem	NOUN
iiclr-17569	1123	5	are	be	AUX
iiclr-17569	1123	6	becoming	become	VERB
iiclr-17569	1123	7	more	more	ADV
iiclr-17569	1123	8	common	common	ADJ
iiclr-17569	1123	9	in	in	ADP
iiclr-17569	1123	10	a	a	DET
iiclr-17569	1123	11	society	society	NOUN
iiclr-17569	1123	12	where	where	SCONJ
iiclr-17569	1123	13	employees	employee	NOUN
iiclr-17569	1123	14	switch	switch	VERB
iiclr-17569	1123	15	jobs	job	NOUN
iiclr-17569	1123	16	more	more	ADV
iiclr-17569	1123	17	and	and	CCONJ
iiclr-17569	1123	18	more	more	ADV
iiclr-17569	1123	19	frequently	frequently	ADV
iiclr-17569	1123	20	.	.	PUNCT
iiclr-17569	1124	1	347	347	NUM
iiclr-17569	1124	2	administrative	administrative	ADJ
iiclr-17569	1124	3	costs	cost	NOUN
iiclr-17569	1124	4	would	would	AUX
iiclr-17569	1124	5	also	also	ADV
iiclr-17569	1124	6	be	be	AUX
iiclr-17569	1124	7	less	less	ADJ
iiclr-17569	1124	8	than	than	ADP
iiclr-17569	1124	9	in	in	ADP
iiclr-17569	1124	10	a	a	DET
iiclr-17569	1124	11	defined	define	VERB
iiclr-17569	1124	12	benefit	benefit	NOUN
iiclr-17569	1124	13	plan	plan	NOUN
iiclr-17569	1124	14	or	or	CCONJ
iiclr-17569	1124	15	even	even	ADV
iiclr-17569	1124	16	a	a	DET
iiclr-17569	1124	17	defined	define	VERB
iiclr-17569	1124	18	contribution	contribution	NOUN
iiclr-17569	1124	19	plan	plan	NOUN
iiclr-17569	1124	20	,	,	PUNCT
iiclr-17569	1124	21	as	as	SCONJ
iiclr-17569	1124	22	the	the	DET
iiclr-17569	1124	23	employer	employer	NOUN
iiclr-17569	1124	24	would	would	AUX
iiclr-17569	1124	25	just	just	ADV
iiclr-17569	1124	26	send	send	VERB
iiclr-17569	1124	27	the	the	DET
iiclr-17569	1124	28	government	government	NOUN
iiclr-17569	1124	29	the	the	DET
iiclr-17569	1124	30	money	money	NOUN
iiclr-17569	1124	31	it	it	PRON
iiclr-17569	1124	32	withheld	withhold	VERB
iiclr-17569	1124	33	from	from	ADP
iiclr-17569	1124	34	its	its	PRON
iiclr-17569	1124	35	employees	employee	NOUN
iiclr-17569	1124	36	'	'	PART
iiclr-17569	1124	37	earnings	earning	NOUN
iiclr-17569	1124	38	.	.	PUNCT
iiclr-17569	1125	1	this	this	PRON
iiclr-17569	1125	2	is	be	AUX
iiclr-17569	1125	3	something	something	PRON
iiclr-17569	1125	4	employers	employer	NOUN
iiclr-17569	1125	5	are	be	AUX
iiclr-17569	1125	6	used	use	VERB
iiclr-17569	1125	7	to	to	ADP
iiclr-17569	1125	8	doing	do	VERB
iiclr-17569	1125	9	,	,	PUNCT
iiclr-17569	1125	10	since	since	SCONJ
iiclr-17569	1125	11	they	they	PRON
iiclr-17569	1125	12	do	do	VERB
iiclr-17569	1125	13	this	this	PRON
iiclr-17569	1125	14	already	already	ADV
iiclr-17569	1125	15	for	for	ADP
iiclr-17569	1125	16	tax	tax	NOUN
iiclr-17569	1125	17	withholding	withholding	NOUN
iiclr-17569	1125	18	.	.	PUNCT
iiclr-17569	1126	1	this	this	DET
iiclr-17569	1126	2	solution	solution	NOUN
iiclr-17569	1126	3	,	,	PUNCT
iiclr-17569	1126	4	however	however	ADV
iiclr-17569	1126	5	,	,	PUNCT
iiclr-17569	1126	6	also	also	ADV
iiclr-17569	1126	7	has	have	VERB
iiclr-17569	1126	8	several	several	ADJ
iiclr-17569	1126	9	problems	problem	NOUN
iiclr-17569	1126	10	.	.	PUNCT
iiclr-17569	1127	1	first	first	ADV
iiclr-17569	1127	2	,	,	PUNCT
iiclr-17569	1127	3	this	this	DET
iiclr-17569	1127	4	type	type	NOUN
iiclr-17569	1127	5	of	of	ADP
iiclr-17569	1127	6	government	government	NOUN
iiclr-17569	1127	7	run	run	NOUN
iiclr-17569	1127	8	system	system	NOUN
iiclr-17569	1127	9	is	be	AUX
iiclr-17569	1127	10	very	very	ADV
iiclr-17569	1127	11	similar	similar	ADJ
iiclr-17569	1127	12	to	to	ADP
iiclr-17569	1127	13	social	social	ADJ
iiclr-17569	1127	14	security	security	NOUN
iiclr-17569	1127	15	.	.	PUNCT
iiclr-17569	1128	1	while	while	SCONJ
iiclr-17569	1128	2	each	each	DET
iiclr-17569	1128	3	employee	employee	NOUN
iiclr-17569	1128	4	would	would	AUX
iiclr-17569	1128	5	have	have	VERB
iiclr-17569	1128	6	their	their	PRON
iiclr-17569	1128	7	own	own	ADJ
iiclr-17569	1128	8	individual	individual	ADJ
iiclr-17569	1128	9	account	account	NOUN
iiclr-17569	1128	10	,	,	PUNCT
iiclr-17569	1128	11	unlike	unlike	ADP
iiclr-17569	1128	12	social	social	ADJ
iiclr-17569	1128	13	security	security	NOUN
iiclr-17569	1128	14	,	,	PUNCT
iiclr-17569	1128	15	it	it	PRON
iiclr-17569	1128	16	is	be	AUX
iiclr-17569	1128	17	still	still	ADV
iiclr-17569	1128	18	possible	possible	ADJ
iiclr-17569	1128	19	that	that	SCONJ
iiclr-17569	1128	20	the	the	DET
iiclr-17569	1128	21	government	government	NOUN
iiclr-17569	1128	22	could	could	AUX
iiclr-17569	1128	23	"	"	PUNCT
iiclr-17569	1128	24	borrow	borrow	VERB
iiclr-17569	1128	25	"	"	PUNCT
iiclr-17569	1128	26	from	from	ADP
iiclr-17569	1128	27	these	these	DET
iiclr-17569	1128	28	accounts	account	NOUN
iiclr-17569	1128	29	,	,	PUNCT
iiclr-17569	1128	30	in	in	ADP
iiclr-17569	1128	31	the	the	DET
iiclr-17569	1128	32	same	same	ADJ
iiclr-17569	1128	33	manner	manner	NOUN
iiclr-17569	1128	34	that	that	SCONJ
iiclr-17569	1128	35	it	it	PRON
iiclr-17569	1128	36	is	be	AUX
iiclr-17569	1128	37	"	"	PUNCT
iiclr-17569	1128	38	borrowing	borrow	VERB
iiclr-17569	1128	39	"	"	PUNCT
iiclr-17569	1128	40	from	from	ADP
iiclr-17569	1128	41	social	social	ADJ
iiclr-17569	1128	42	348security	348security	PROPN
iiclr-17569	1128	43	.	.	PUNCT
iiclr-17569	1129	1	this	this	PRON
iiclr-17569	1129	2	could	could	AUX
iiclr-17569	1129	3	lead	lead	VERB
iiclr-17569	1129	4	to	to	ADP
iiclr-17569	1129	5	funding	funding	NOUN
iiclr-17569	1129	6	shortfalls	shortfall	NOUN
iiclr-17569	1129	7	in	in	ADP
iiclr-17569	1129	8	the	the	DET
iiclr-17569	1129	9	long	long	ADJ
iiclr-17569	1129	10	term	term	NOUN
iiclr-17569	1129	11	,	,	PUNCT
iiclr-17569	1129	12	which	which	PRON
iiclr-17569	1129	13	is	be	AUX
iiclr-17569	1129	14	also	also	ADV
iiclr-17569	1129	15	a	a	DET
iiclr-17569	1129	16	problem	problem	NOUN
iiclr-17569	1129	17	social	social	ADJ
iiclr-17569	1129	18	security	security	NOUN
iiclr-17569	1129	19	is	be	AUX
iiclr-17569	1129	20	currently	currently	ADV
iiclr-17569	1129	21	facing.349	facing.349	NOUN
iiclr-17569	1129	22	second	second	ADJ
iiclr-17569	1129	23	,	,	PUNCT
iiclr-17569	1129	24	it	it	PRON
iiclr-17569	1129	25	is	be	AUX
iiclr-17569	1129	26	a	a	DET
iiclr-17569	1129	27	very	very	ADV
iiclr-17569	1129	28	patemalistic	patemalistic	ADJ
iiclr-17569	1129	29	solution	solution	NOUN
iiclr-17569	1129	30	that	that	PRON
iiclr-17569	1129	31	would	would	AUX
iiclr-17569	1129	32	shift	shift	VERB
iiclr-17569	1129	33	the	the	DET
iiclr-17569	1129	34	burden	burden	NOUN
iiclr-17569	1129	35	of	of	ADP
iiclr-17569	1129	36	administering	administer	VERB
iiclr-17569	1129	37	retirement	retirement	NOUN
iiclr-17569	1129	38	plans	plan	NOUN
iiclr-17569	1129	39	to	to	ADP
iiclr-17569	1129	40	the	the	DET
iiclr-17569	1129	41	government	government	NOUN
iiclr-17569	1129	42	.	.	PUNCT
iiclr-17569	1130	1	finally	finally	ADV
iiclr-17569	1130	2	,	,	PUNCT
iiclr-17569	1130	3	unlike	unlike	ADP
iiclr-17569	1130	4	a	a	DET
iiclr-17569	1130	5	defined	define	VERB
iiclr-17569	1130	6	benefit	benefit	NOUN
iiclr-17569	1130	7	plan	plan	NOUN
iiclr-17569	1130	8	,	,	PUNCT
iiclr-17569	1130	9	employees	employee	NOUN
iiclr-17569	1130	10	would	would	AUX
iiclr-17569	1130	11	only	only	ADV
iiclr-17569	1130	12	get	get	VERB
iiclr-17569	1130	13	their	their	PRON
iiclr-17569	1130	14	contributions	contribution	NOUN
iiclr-17569	1130	15	plus	plus	CCONJ
iiclr-17569	1130	16	earnings	earning	NOUN
iiclr-17569	1130	17	,	,	PUNCT
iiclr-17569	1130	18	which	which	PRON
iiclr-17569	1130	19	will	will	AUX
iiclr-17569	1130	20	not	not	PART
iiclr-17569	1130	21	ensure	ensure	VERB
iiclr-17569	1130	22	they	they	PRON
iiclr-17569	1130	23	will	will	AUX
iiclr-17569	1130	24	have	have	VERB
iiclr-17569	1130	25	a	a	DET
iiclr-17569	1130	26	steady	steady	ADJ
iiclr-17569	1130	27	retirement	retirement	NOUN
iiclr-17569	1130	28	income	income	NOUN
iiclr-17569	1130	29	throughout	throughout	ADP
iiclr-17569	1130	30	their	their	PRON
iiclr-17569	1130	31	retirement	retirement	NOUN
iiclr-17569	1130	32	years	year	NOUN
iiclr-17569	1130	33	.	.	PUNCT
iiclr-17569	1131	1	a	a	DET
iiclr-17569	1131	2	better	well	ADJ
iiclr-17569	1131	3	alternative	alternative	NOUN
iiclr-17569	1131	4	is	be	AUX
iiclr-17569	1131	5	to	to	PART
iiclr-17569	1131	6	allow	allow	VERB
iiclr-17569	1131	7	employers	employer	NOUN
iiclr-17569	1131	8	to	to	PART
iiclr-17569	1131	9	continue	continue	VERB
iiclr-17569	1131	10	to	to	PART
iiclr-17569	1131	11	fund	fund	VERB
iiclr-17569	1131	12	retirement	retirement	NOUN
iiclr-17569	1131	13	plans	plan	NOUN
iiclr-17569	1131	14	for	for	ADP
iiclr-17569	1131	15	employees	employee	NOUN
iiclr-17569	1131	16	;	;	PUNCT
iiclr-17569	1131	17	however	however	ADV
iiclr-17569	1131	18	they	they	PRON
iiclr-17569	1131	19	should	should	AUX
iiclr-17569	1131	20	move	move	VERB
iiclr-17569	1131	21	toward	toward	ADP
iiclr-17569	1131	22	the	the	DET
iiclr-17569	1131	23	defined	define	VERB
iiclr-17569	1131	24	contribution	contribution	NOUN
iiclr-17569	1131	25	model	model	NOUN
iiclr-17569	1131	26	.	.	PUNCT
iiclr-17569	1132	1	most	most	ADV
iiclr-17569	1132	2	importantly	importantly	ADV
iiclr-17569	1132	3	,	,	PUNCT
iiclr-17569	1132	4	since	since	SCONJ
iiclr-17569	1132	5	the	the	DET
iiclr-17569	1132	6	plan	plan	NOUN
iiclr-17569	1132	7	participant	participant	PROPN
iiclr-17569	1132	8	's	's	PART
iiclr-17569	1132	9	retirement	retirement	NOUN
iiclr-17569	1132	10	lifestyle	lifestyle	NOUN
iiclr-17569	1132	11	will	will	AUX
iiclr-17569	1132	12	be	be	AUX
iiclr-17569	1132	13	dependent	dependent	ADJ
iiclr-17569	1132	14	upon	upon	SCONJ
iiclr-17569	1132	15	their	their	PRON
iiclr-17569	1132	16	retirement	retirement	NOUN
iiclr-17569	1132	17	benefit	benefit	NOUN
iiclr-17569	1132	18	or	or	CCONJ
iiclr-17569	1132	19	lack	lack	NOUN
iiclr-17569	1132	20	there	there	ADV
iiclr-17569	1132	21	of	of	ADP
iiclr-17569	1132	22	,	,	PUNCT
iiclr-17569	1132	23	the	the	DET
iiclr-17569	1132	24	participant	participant	NOUN
iiclr-17569	1132	25	ultimately	ultimately	ADV
iiclr-17569	1132	26	should	should	AUX
iiclr-17569	1132	27	be	be	AUX
iiclr-17569	1132	28	responsible	responsible	ADJ
iiclr-17569	1132	29	for	for	ADP
iiclr-17569	1132	30	bearing	bear	VERB
iiclr-17569	1132	31	the	the	DET
iiclr-17569	1132	32	risk	risk	NOUN
iiclr-17569	1132	33	of	of	ADP
iiclr-17569	1132	34	longevity	longevity	NOUN
iiclr-17569	1132	35	and	and	CCONJ
iiclr-17569	1132	36	investment	investment	NOUN
iiclr-17569	1132	37	.	.	PUNCT
iiclr-17569	1133	1	one	one	NUM
iiclr-17569	1133	2	possible	possible	ADJ
iiclr-17569	1133	3	solution	solution	NOUN
iiclr-17569	1133	4	already	already	ADV
iiclr-17569	1133	5	in	in	ADP
iiclr-17569	1133	6	existence	existence	NOUN
iiclr-17569	1133	7	is	be	AUX
iiclr-17569	1133	8	a	a	DET
iiclr-17569	1133	9	money	money	NOUN
iiclr-17569	1133	10	purchase	purchase	NOUN
iiclr-17569	1133	11	plan	plan	NOUN
iiclr-17569	1133	12	.	.	PUNCT
iiclr-17569	1134	1	a	a	DET
iiclr-17569	1134	2	money	money	NOUN
iiclr-17569	1134	3	purchase	purchase	NOUN
iiclr-17569	1134	4	plan	plan	NOUN
iiclr-17569	1134	5	requires	require	VERB
iiclr-17569	1134	6	that	that	SCONJ
iiclr-17569	1134	7	the	the	DET
iiclr-17569	1134	8	sponsoring	sponsor	VERB
iiclr-17569	1134	9	employer	employer	NOUN
iiclr-17569	1134	10	make	make	VERB
iiclr-17569	1134	11	a	a	DET
iiclr-17569	1134	12	minimum	minimum	ADJ
iiclr-17569	1134	13	contribution	contribution	NOUN
iiclr-17569	1134	14	each	each	DET
iiclr-17569	1134	15	year.350	year.350	PROPN
iiclr-17569	1134	16	for	for	ADP
iiclr-17569	1134	17	example	example	NOUN
iiclr-17569	1134	18	,	,	PUNCT
iiclr-17569	1134	19	an	an	DET
iiclr-17569	1134	20	employer	employer	NOUN
iiclr-17569	1134	21	could	could	AUX
iiclr-17569	1134	22	decide	decide	VERB
iiclr-17569	1134	23	that	that	SCONJ
iiclr-17569	1134	24	they	they	PRON
iiclr-17569	1134	25	would	would	AUX
iiclr-17569	1134	26	implement	implement	VERB
iiclr-17569	1134	27	a	a	DET
iiclr-17569	1134	28	money	money	NOUN
iiclr-17569	1134	29	purchase	purchase	NOUN
iiclr-17569	1134	30	plan	plan	NOUN
iiclr-17569	1134	31	that	that	PRON
iiclr-17569	1134	32	would	would	AUX
iiclr-17569	1134	33	contribute	contribute	VERB
iiclr-17569	1134	34	5	5	NUM
iiclr-17569	1134	35	%	%	NOUN
iiclr-17569	1134	36	of	of	ADP
iiclr-17569	1134	37	every	every	DET
iiclr-17569	1134	38	employee	employee	NOUN
iiclr-17569	1134	39	's	's	PART
iiclr-17569	1134	40	compensation	compensation	NOUN
iiclr-17569	1134	41	each	each	DET
iiclr-17569	1134	42	year.351	year.351	NOUN
iiclr-17569	1134	43	one	one	NUM
iiclr-17569	1134	44	way	way	NOUN
iiclr-17569	1134	45	a	a	DET
iiclr-17569	1134	46	money	money	NOUN
iiclr-17569	1134	47	purchase	purchase	NOUN
iiclr-17569	1134	48	plan	plan	NOUN
iiclr-17569	1134	49	differs	differ	VERB
iiclr-17569	1134	50	from	from	ADP
iiclr-17569	1134	51	defined	define	VERB
iiclr-17569	1134	52	benefit	benefit	NOUN
iiclr-17569	1134	53	plan	plan	NOUN
iiclr-17569	1134	54	is	be	AUX
iiclr-17569	1134	55	that	that	SCONJ
iiclr-17569	1134	56	the	the	DET
iiclr-17569	1134	57	employer	employer	NOUN
iiclr-17569	1134	58	puts	put	VERB
iiclr-17569	1134	59	the	the	DET
iiclr-17569	1134	60	contribution	contribution	NOUN
iiclr-17569	1134	61	into	into	ADP
iiclr-17569	1134	62	individual	individual	ADJ
iiclr-17569	1134	63	accounts	account	NOUN
iiclr-17569	1134	64	designated	designate	VERB
iiclr-17569	1134	65	for	for	ADP
iiclr-17569	1134	66	each	each	DET
iiclr-17569	1134	67	participant	participant	NOUN
iiclr-17569	1134	68	,	,	PUNCT
iiclr-17569	1134	69	rather	rather	ADV
iiclr-17569	1134	70	than	than	ADP
iiclr-17569	1134	71	into	into	ADP
iiclr-17569	1134	72	a	a	DET
iiclr-17569	1134	73	general	general	ADJ
iiclr-17569	1134	74	pool	pool	NOUN
iiclr-17569	1134	75	for	for	ADP
iiclr-17569	1134	76	all	all	DET
iiclr-17569	1134	77	the	the	DET
iiclr-17569	1134	78	participants.352	participants.352	ADJ
iiclr-17569	1134	79	contributions	contribution	NOUN
iiclr-17569	1134	80	to	to	ADP
iiclr-17569	1134	81	money	money	NOUN
iiclr-17569	1134	82	purchase	purchase	NOUN
iiclr-17569	1134	83	plans	plan	NOUN
iiclr-17569	1134	84	are	be	AUX
iiclr-17569	1134	85	subject	subject	ADJ
iiclr-17569	1134	86	to	to	ADP
iiclr-17569	1134	87	erisa	erisa	PROPN
iiclr-17569	1134	88	's	's	PART
iiclr-17569	1134	89	vesting	vest	VERB
iiclr-17569	1134	90	rules	rule	NOUN
iiclr-17569	1134	91	,	,	PUNCT
iiclr-17569	1134	92	since	since	SCONJ
iiclr-17569	1134	93	they	they	PRON
iiclr-17569	1134	94	are	be	AUX
iiclr-17569	1134	95	funded	fund	VERB
iiclr-17569	1134	96	by	by	ADP
iiclr-17569	1134	97	employer	employer	NOUN
iiclr-17569	1134	98	347	347	NUM
iiclr-17569	1134	99	.	.	PUNCT
iiclr-17569	1135	1	a	a	DET
iiclr-17569	1135	2	worker	worker	NOUN
iiclr-17569	1135	3	who	who	PRON
iiclr-17569	1135	4	changes	change	VERB
iiclr-17569	1135	5	jobs	job	NOUN
iiclr-17569	1135	6	more	more	ADV
iiclr-17569	1135	7	frequently	frequently	ADV
iiclr-17569	1135	8	and	and	CCONJ
iiclr-17569	1135	9	is	be	AUX
iiclr-17569	1135	10	required	require	VERB
iiclr-17569	1135	11	to	to	PART
iiclr-17569	1135	12	sit	sit	VERB
iiclr-17569	1135	13	out	out	ADP
iiclr-17569	1135	14	a	a	DET
iiclr-17569	1135	15	year	year	NOUN
iiclr-17569	1135	16	before	before	ADP
iiclr-17569	1135	17	being	be	AUX
iiclr-17569	1135	18	eligible	eligible	ADJ
iiclr-17569	1135	19	to	to	PART
iiclr-17569	1135	20	participate	participate	VERB
iiclr-17569	1135	21	in	in	ADP
iiclr-17569	1135	22	a	a	DET
iiclr-17569	1135	23	401(k	401(k	PROPN
iiclr-17569	1135	24	)	)	PUNCT
iiclr-17569	1135	25	plan	plan	NOUN
iiclr-17569	1135	26	,	,	PUNCT
iiclr-17569	1135	27	which	which	PRON
iiclr-17569	1135	28	is	be	AUX
iiclr-17569	1135	29	the	the	DET
iiclr-17569	1135	30	maximum	maximum	NOUN
iiclr-17569	1135	31	allowed	allow	VERB
iiclr-17569	1135	32	under	under	ADP
iiclr-17569	1135	33	erisa	erisa	NOUN
iiclr-17569	1135	34	,	,	PUNCT
iiclr-17569	1135	35	can	can	AUX
iiclr-17569	1135	36	significantly	significantly	ADV
iiclr-17569	1135	37	decrease	decrease	VERB
iiclr-17569	1135	38	the	the	DET
iiclr-17569	1135	39	amount	amount	NOUN
iiclr-17569	1135	40	a	a	DET
iiclr-17569	1135	41	worker	worker	NOUN
iiclr-17569	1135	42	can	can	AUX
iiclr-17569	1135	43	save	save	VERB
iiclr-17569	1135	44	for	for	ADP
iiclr-17569	1135	45	retirement	retirement	NOUN
iiclr-17569	1135	46	.	.	PUNCT
iiclr-17569	1136	1	medal	medal	NOUN
iiclr-17569	1136	2	,	,	PUNCT
iiclr-17569	1136	3	supra	supra	PROPN
iiclr-17569	1136	4	note	note	NOUN
iiclr-17569	1136	5	13	13	NUM
iiclr-17569	1136	6	,	,	PUNCT
iiclr-17569	1136	7	at	at	ADP
iiclr-17569	1136	8	120	120	NUM
iiclr-17569	1136	9	.	.	PUNCT
iiclr-17569	1137	1	see	see	VERB
iiclr-17569	1137	2	also	also	ADV
iiclr-17569	1137	3	29	29	NUM
iiclr-17569	1137	4	u.s.c	u.s.c	ADJ
iiclr-17569	1137	5	.	.	PUNCT
iiclr-17569	1138	1	§	§	PROPN
iiclr-17569	1138	2	1053(b)(1	1053(b)(1	NUM
iiclr-17569	1138	3	)	)	PUNCT
iiclr-17569	1138	4	(	(	PUNCT
iiclr-17569	1138	5	2000	2000	NUM
iiclr-17569	1138	6	)	)	PUNCT
iiclr-17569	1138	7	.	.	PUNCT
iiclr-17569	1139	1	348	348	NUM
iiclr-17569	1139	2	.	.	PUNCT
iiclr-17569	1140	1	see	see	VERB
iiclr-17569	1140	2	cnn	cnn	PROPN
iiclr-17569	1140	3	,	,	PUNCT
iiclr-17569	1140	4	cbo	cbo	PROPN
iiclr-17569	1140	5	:	:	PUNCT
iiclr-17569	1140	6	social	social	ADJ
iiclr-17569	1140	7	security	security	NOUN
iiclr-17569	1140	8	funds	fund	NOUN
iiclr-17569	1140	9	needed	need	VERB
iiclr-17569	1140	10	to	to	PART
iiclr-17569	1140	11	balance	balance	VERB
iiclr-17569	1140	12	the	the	DET
iiclr-17569	1140	13	books	book	NOUN
iiclr-17569	1140	14	,	,	PUNCT
iiclr-17569	1140	15	aug	aug	PROPN
iiclr-17569	1140	16	.	.	PROPN
iiclr-17569	1140	17	29,2001	29,2001	NUM
iiclr-17569	1140	18	,	,	PUNCT
iiclr-17569	1140	19	http://archives.cnn.com2001	http://archives.cnn.com2001	PROPN
iiclr-17569	1140	20	/	/	SYM
iiclr-17569	1140	21	allpolitics/08/28	allpolitics/08/28	PROPN
iiclr-17569	1140	22	/	/	SYM
iiclr-17569	1140	23	budget/.	budget/.	NOUN
iiclr-17569	1140	24	349	349	NUM
iiclr-17569	1140	25	.	.	PUNCT
iiclr-17569	1141	1	mcgill	mcgill	PROPN
iiclr-17569	1141	2	er	er	INTJ
iiclr-17569	1141	3	al	al	PROPN
iiclr-17569	1141	4	.	.	PROPN
iiclr-17569	1141	5	,	,	PUNCT
iiclr-17569	1141	6	supra	supra	PROPN
iiclr-17569	1141	7	note	note	PROPN
iiclr-17569	1141	8	20	20	NUM
iiclr-17569	1141	9	,	,	PUNCT
iiclr-17569	1141	10	at	at	ADP
iiclr-17569	1141	11	50	50	NUM
iiclr-17569	1141	12	-	-	SYM
iiclr-17569	1141	13	51	51	NUM
iiclr-17569	1141	14	.	.	PUNCT
iiclr-17569	1141	15	350	350	NUM
iiclr-17569	1141	16	.	.	PUNCT
iiclr-17569	1142	1	internal	internal	ADJ
iiclr-17569	1142	2	revenue	revenue	NOUN
iiclr-17569	1142	3	service	service	NOUN
iiclr-17569	1142	4	,	,	PUNCT
iiclr-17569	1142	5	choosing	choose	VERB
iiclr-17569	1142	6	a	a	DET
iiclr-17569	1142	7	retirement	retirement	NOUN
iiclr-17569	1142	8	plan	plan	NOUN
iiclr-17569	1142	9	:	:	PUNCT
iiclr-17569	1142	10	money	money	NOUN
iiclr-17569	1142	11	purchase	purchase	NOUN
iiclr-17569	1142	12	plan	plan	NOUN
iiclr-17569	1142	13	,	,	PUNCT
iiclr-17569	1142	14	http	http	ADJ
iiclr-17569	1142	15	:	:	PUNCT
iiclr-17569	1142	16	llwww.irs.gov	llwww.irs.gov	NOUN
iiclr-17569	1142	17	/	/	SYM
iiclr-17569	1142	18	retirementlarticle	retirementlarticle	NOUN
iiclr-17569	1142	19	/	/	SYM
iiclr-17569	1142	20	o,,id=108949,00.html	o,,id=108949,00.html	PROPN
iiclr-17569	1142	21	(	(	PUNCT
iiclr-17569	1142	22	last	last	ADV
iiclr-17569	1142	23	visited	visit	VERB
iiclr-17569	1142	24	jan	jan	PROPN
iiclr-17569	1142	25	.	.	PROPN
iiclr-17569	1142	26	20	20	NUM
iiclr-17569	1142	27	,	,	PUNCT
iiclr-17569	1142	28	2008	2008	NUM
iiclr-17569	1142	29	)	)	PUNCT
iiclr-17569	1143	1	[	[	X
iiclr-17569	1143	2	hereinafter	hereinafter	NOUN
iiclr-17569	1143	3	irs	irs	PROPN
iiclr-17569	1143	4	]	]	PUNCT
iiclr-17569	1143	5	.	.	PUNCT
iiclr-17569	1144	1	this	this	DET
iiclr-17569	1144	2	yearly	yearly	ADV
iiclr-17569	1144	3	required	require	VERB
iiclr-17569	1144	4	minimum	minimum	NOUN
iiclr-17569	1144	5	contribution	contribution	NOUN
iiclr-17569	1144	6	is	be	AUX
iiclr-17569	1144	7	the	the	DET
iiclr-17569	1144	8	reason	reason	NOUN
iiclr-17569	1144	9	that	that	SCONJ
iiclr-17569	1144	10	a	a	DET
iiclr-17569	1144	11	money	money	NOUN
iiclr-17569	1144	12	purchase	purchase	NOUN
iiclr-17569	1144	13	plan	plan	NOUN
iiclr-17569	1144	14	was	be	AUX
iiclr-17569	1144	15	suggested	suggest	VERB
iiclr-17569	1144	16	instead	instead	ADV
iiclr-17569	1144	17	of	of	ADP
iiclr-17569	1144	18	other	other	ADJ
iiclr-17569	1144	19	defined	define	VERB
iiclr-17569	1144	20	contributions	contribution	NOUN
iiclr-17569	1144	21	plans	plan	NOUN
iiclr-17569	1144	22	like	like	ADP
iiclr-17569	1144	23	profit	profit	NOUN
iiclr-17569	1144	24	sharing	sharing	NOUN
iiclr-17569	1144	25	or	or	CCONJ
iiclr-17569	1144	26	401(k	401(k	NOUN
iiclr-17569	1144	27	)	)	PUNCT
iiclr-17569	1144	28	plans	plan	NOUN
iiclr-17569	1144	29	.	.	PUNCT
iiclr-17569	1145	1	i	i	PRON
iiclr-17569	1145	2	d.	d.	PROPN
iiclr-17569	1145	3	a	a	DET
iiclr-17569	1145	4	required	require	VERB
iiclr-17569	1145	5	employer	employer	NOUN
iiclr-17569	1145	6	contribution	contribution	NOUN
iiclr-17569	1145	7	means	mean	VERB
iiclr-17569	1145	8	that	that	SCONJ
iiclr-17569	1145	9	all	all	PRON
iiclr-17569	1145	10	plan	plan	VERB
iiclr-17569	1145	11	participants	participant	NOUN
iiclr-17569	1145	12	,	,	PUNCT
iiclr-17569	1145	13	even	even	ADV
iiclr-17569	1145	14	those	those	PRON
iiclr-17569	1145	15	who	who	PRON
iiclr-17569	1145	16	can	can	AUX
iiclr-17569	1145	17	not	not	PART
iiclr-17569	1145	18	or	or	CCONJ
iiclr-17569	1145	19	will	will	AUX
iiclr-17569	1145	20	not	not	PART
iiclr-17569	1145	21	contribute	contribute	VERB
iiclr-17569	1145	22	themselves	themselves	PRON
iiclr-17569	1145	23	,	,	PUNCT
iiclr-17569	1145	24	still	still	ADV
iiclr-17569	1145	25	receive	receive	VERB
iiclr-17569	1145	26	a	a	DET
iiclr-17569	1145	27	retirement	retirement	NOUN
iiclr-17569	1145	28	benefit	benefit	NOUN
iiclr-17569	1145	29	.	.	PUNCT
iiclr-17569	1146	1	i	i	PRON
iiclr-17569	1146	2	d.	d.	PROPN
iiclr-17569	1146	3	351	351	NUM
iiclr-17569	1146	4	.	.	PUNCT
iiclr-17569	1147	1	i	i	PRON
iiclr-17569	1147	2	d.	d.	PROPN
iiclr-17569	1147	3	352	352	NUM
iiclr-17569	1147	4	.	.	PUNCT
iiclr-17569	1148	1	canan	canan	PROPN
iiclr-17569	1148	2	,	,	PUNCT
iiclr-17569	1148	3	supra	supra	PROPN
iiclr-17569	1148	4	note	note	PROPN
iiclr-17569	1148	5	27	27	NUM
iiclr-17569	1148	6	,	,	PUNCT
iiclr-17569	1148	7	at	at	ADP
iiclr-17569	1148	8	294	294	NUM
iiclr-17569	1148	9	.	.	PUNCT
iiclr-17569	1149	1	[	[	X
iiclr-17569	1149	2	vol	vol	NOUN
iiclr-17569	1149	3	.	.	PUNCT
iiclr-17569	1150	1	18:1	18:1	NUM
iiclr-17569	1150	2	a	a	DET
iiclr-17569	1150	3	comparative	comparative	ADJ
iiclr-17569	1150	4	analysis	analysis	NOUN
iiclr-17569	1150	5	of	of	ADP
iiclr-17569	1150	6	pension	pension	NOUN
iiclr-17569	1150	7	reform	reform	NOUN
iiclr-17569	1150	8	contributions.353	contributions.353	PROPN
iiclr-17569	1150	9	money	money	NOUN
iiclr-17569	1150	10	purchase	purchase	NOUN
iiclr-17569	1150	11	plans	plan	NOUN
iiclr-17569	1150	12	can	can	AUX
iiclr-17569	1150	13	be	be	AUX
iiclr-17569	1150	14	set	set	VERB
iiclr-17569	1150	15	up	up	ADP
iiclr-17569	1150	16	by	by	ADP
iiclr-17569	1150	17	any	any	DET
iiclr-17569	1150	18	employer	employer	NOUN
iiclr-17569	1150	19	,	,	PUNCT
iiclr-17569	1150	20	including	include	VERB
iiclr-17569	1150	21	employers	employer	NOUN
iiclr-17569	1150	22	who	who	PRON
iiclr-17569	1150	23	already	already	ADV
iiclr-17569	1150	24	sponsor	sponsor	VERB
iiclr-17569	1150	25	other	other	ADJ
iiclr-17569	1150	26	types	type	NOUN
iiclr-17569	1150	27	of	of	ADP
iiclr-17569	1150	28	retirement	retirement	NOUN
iiclr-17569	1150	29	plans.354	plans.354	NOUN
iiclr-17569	1150	30	finally	finally	ADV
iiclr-17569	1150	31	,	,	PUNCT
iiclr-17569	1150	32	because	because	SCONJ
iiclr-17569	1150	33	"	"	PUNCT
iiclr-17569	1150	34	pre	pre	ADJ
iiclr-17569	1150	35	-	-	ADJ
iiclr-17569	1150	36	approved	approved	ADJ
iiclr-17569	1150	37	money	money	NOUN
iiclr-17569	1150	38	purchase	purchase	NOUN
iiclr-17569	1150	39	plans	plan	NOUN
iiclr-17569	1150	40	are	be	AUX
iiclr-17569	1150	41	available	available	ADJ
iiclr-17569	1150	42	"	"	PUNCT
iiclr-17569	1150	43	administering	administer	VERB
iiclr-17569	1150	44	these	these	DET
iiclr-17569	1150	45	types	type	NOUN
iiclr-17569	1150	46	of	of	ADP
iiclr-17569	1150	47	plans	plan	NOUN
iiclr-17569	1150	48	can	can	AUX
iiclr-17569	1150	49	be	be	AUX
iiclr-17569	1150	50	relatively	relatively	ADV
iiclr-17569	1150	51	simple	simple	ADJ
iiclr-17569	1150	52	.	.	PUNCT
iiclr-17569	1151	1	55	55	NUM
iiclr-17569	1151	2	since	since	SCONJ
iiclr-17569	1151	3	the	the	DET
iiclr-17569	1151	4	contributions	contribution	NOUN
iiclr-17569	1151	5	to	to	ADP
iiclr-17569	1151	6	the	the	DET
iiclr-17569	1151	7	participants	participant	NOUN
iiclr-17569	1151	8	'	'	PART
iiclr-17569	1151	9	accounts	account	NOUN
iiclr-17569	1151	10	would	would	AUX
iiclr-17569	1151	11	be	be	AUX
iiclr-17569	1151	12	participant	participant	ADJ
iiclr-17569	1151	13	directed	direct	VERB
iiclr-17569	1151	14	,	,	PUNCT
iiclr-17569	1151	15	meaning	mean	VERB
iiclr-17569	1151	16	the	the	DET
iiclr-17569	1151	17	participants	participant	NOUN
iiclr-17569	1151	18	would	would	AUX
iiclr-17569	1151	19	be	be	AUX
iiclr-17569	1151	20	responsible	responsible	ADJ
iiclr-17569	1151	21	for	for	ADP
iiclr-17569	1151	22	choosing	choose	VERB
iiclr-17569	1151	23	the	the	DET
iiclr-17569	1151	24	investment	investment	NOUN
iiclr-17569	1151	25	vehicle	vehicle	NOUN
iiclr-17569	1151	26	for	for	ADP
iiclr-17569	1151	27	their	their	PRON
iiclr-17569	1151	28	own	own	ADJ
iiclr-17569	1151	29	account	account	NOUN
iiclr-17569	1151	30	,	,	PUNCT
iiclr-17569	1151	31	the	the	DET
iiclr-17569	1151	32	participants	participant	NOUN
iiclr-17569	1151	33	will	will	AUX
iiclr-17569	1151	34	need	need	VERB
iiclr-17569	1151	35	some	some	DET
iiclr-17569	1151	36	investment	investment	NOUN
iiclr-17569	1151	37	education	education	NOUN
iiclr-17569	1151	38	to	to	PART
iiclr-17569	1151	39	help	help	VERB
iiclr-17569	1151	40	them	they	PRON
iiclr-17569	1151	41	make	make	VERB
iiclr-17569	1151	42	an	an	DET
iiclr-17569	1151	43	informed	informed	ADJ
iiclr-17569	1151	44	decision.356	decision.356	NOUN
iiclr-17569	1151	45	the	the	DET
iiclr-17569	1151	46	ppa	ppa	PROPN
iiclr-17569	1151	47	2006	2006	NUM
iiclr-17569	1151	48	has	have	AUX
iiclr-17569	1151	49	addressed	address	VERB
iiclr-17569	1151	50	this	this	DET
iiclr-17569	1151	51	issue	issue	NOUN
iiclr-17569	1151	52	and	and	CCONJ
iiclr-17569	1151	53	provides	provide	VERB
iiclr-17569	1151	54	that	that	SCONJ
iiclr-17569	1151	55	qualified	qualified	ADJ
iiclr-17569	1151	56	"	"	PUNCT
iiclr-17569	1151	57	fiduciary	fiduciary	ADJ
iiclr-17569	1151	58	advisers	adviser	NOUN
iiclr-17569	1151	59	"	"	PUNCT
iiclr-17569	1151	60	can	can	AUX
iiclr-17569	1151	61	offer	offer	VERB
iiclr-17569	1151	62	personally	personally	ADV
iiclr-17569	1151	63	tailored	tailor	VERB
iiclr-17569	1151	64	professional	professional	ADJ
iiclr-17569	1151	65	investment	investment	NOUN
iiclr-17569	1151	66	advice	advice	NOUN
iiclr-17569	1151	67	...	...	PUNCT
iiclr-17569	1151	68	pursuant	pursuant	ADJ
iiclr-17569	1151	69	to	to	ADP
iiclr-17569	1151	70	"	"	PUNCT
iiclr-17569	1151	71	eligible	eligible	ADJ
iiclr-17569	1151	72	investment	investment	NOUN
iiclr-17569	1151	73	advice	advice	NOUN
iiclr-17569	1151	74	arrangement	arrangement	NOUN
iiclr-17569	1151	75	"	"	PUNCT
iiclr-17569	1151	76	under	under	ADP
iiclr-17569	1151	77	which	which	PRON
iiclr-17569	1151	78	(	(	PUNCT
iiclr-17569	1151	79	1	1	X
iiclr-17569	1151	80	)	)	PUNCT
iiclr-17569	1151	81	portfolio	portfolio	NOUN
iiclr-17569	1151	82	recommendations	recommendation	NOUN
iiclr-17569	1151	83	are	be	AUX
iiclr-17569	1151	84	generated	generate	VERB
iiclr-17569	1151	85	for	for	ADP
iiclr-17569	1151	86	a	a	DET
iiclr-17569	1151	87	participant	participant	NOUN
iiclr-17569	1151	88	based	base	VERB
iiclr-17569	1151	89	on	on	ADP
iiclr-17569	1151	90	an	an	DET
iiclr-17569	1151	91	unbiased	unbiased	ADJ
iiclr-17569	1151	92	computer	computer	NOUN
iiclr-17569	1151	93	model	model	NOUN
iiclr-17569	1151	94	that	that	PRON
iiclr-17569	1151	95	has	have	AUX
iiclr-17569	1151	96	been	be	AUX
iiclr-17569	1151	97	certified	certify	VERB
iiclr-17569	1151	98	and	and	CCONJ
iiclr-17569	1151	99	audited	audit	VERB
iiclr-17569	1151	100	by	by	ADP
iiclr-17569	1151	101	an	an	DET
iiclr-17569	1151	102	independent	independent	ADJ
iiclr-17569	1151	103	third	third	ADJ
iiclr-17569	1151	104	party	party	NOUN
iiclr-17569	1151	105	,	,	PUNCT
iiclr-17569	1151	106	or	or	CCONJ
iiclr-17569	1151	107	(	(	PUNCT
iiclr-17569	1151	108	2	2	NUM
iiclr-17569	1151	109	)	)	PUNCT
iiclr-17569	1151	110	fiduciary	fiduciary	ADJ
iiclr-17569	1151	111	advisers	adviser	NOUN
iiclr-17569	1151	112	provide	provide	VERB
iiclr-17569	1151	113	their	their	PRON
iiclr-17569	1151	114	investment	investment	NOUN
iiclr-17569	1151	115	advice	advice	NOUN
iiclr-17569	1151	116	services	service	NOUN
iiclr-17569	1151	117	by	by	ADP
iiclr-17569	1151	118	charging	charge	VERB
iiclr-17569	1151	119	a	a	DET
iiclr-17569	1151	120	flat	flat	ADJ
iiclr-17569	1151	121	fee	fee	NOUN
iiclr-17569	1151	122	that	that	PRON
iiclr-17569	1151	123	does	do	AUX
iiclr-17569	1151	124	not	not	PART
iiclr-17569	1151	125	vary	vary	VERB
iiclr-17569	1151	126	depending	depend	VERB
iiclr-17569	1151	127	on	on	ADP
iiclr-17569	1151	128	the	the	DET
iiclr-17569	1151	129	investment	investment	NOUN
iiclr-17569	1151	130	option	option	NOUN
iiclr-17569	1151	131	chosen	choose	VERB
iiclr-17569	1151	132	by	by	ADP
iiclr-17569	1151	133	the	the	DET
iiclr-17569	1151	134	participant.357	participant.357	NOUN
iiclr-17569	1151	135	now	now	ADV
iiclr-17569	1151	136	,	,	PUNCT
iiclr-17569	1151	137	employers	employer	NOUN
iiclr-17569	1151	138	can	can	AUX
iiclr-17569	1151	139	also	also	ADV
iiclr-17569	1151	140	provide	provide	VERB
iiclr-17569	1151	141	investment	investment	NOUN
iiclr-17569	1151	142	information	information	NOUN
iiclr-17569	1151	143	such	such	ADJ
iiclr-17569	1151	144	as	as	ADP
iiclr-17569	1151	145	:	:	PUNCT
iiclr-17569	1151	146	"	"	PUNCT
iiclr-17569	1151	147	plan	plan	VERB
iiclr-17569	1151	148	information	information	NOUN
iiclr-17569	1151	149	;	;	PUNCT
iiclr-17569	1151	150	general	general	ADJ
iiclr-17569	1151	151	financial	financial	ADJ
iiclr-17569	1151	152	and	and	CCONJ
iiclr-17569	1151	153	investment	investment	NOUN
iiclr-17569	1151	154	information	information	NOUN
iiclr-17569	1151	155	;	;	PUNCT
iiclr-17569	1151	156	asset	asset	NOUN
iiclr-17569	1151	157	allocation	allocation	NOUN
iiclr-17569	1151	158	models	model	NOUN
iiclr-17569	1151	159	;	;	PUNCT
iiclr-17569	1151	160	and	and	CCONJ
iiclr-17569	1151	161	interactive	interactive	ADJ
iiclr-17569	1151	162	investment	investment	NOUN
iiclr-17569	1151	163	materials	material	NOUN
iiclr-17569	1151	164	"	"	PUNCT
iiclr-17569	1151	165	without	without	ADP
iiclr-17569	1151	166	acquiring	acquire	VERB
iiclr-17569	1151	167	liability	liability	NOUN
iiclr-17569	1151	168	as	as	SCONJ
iiclr-17569	1151	169	investment	investment	NOUN
iiclr-17569	1151	170	advisors.358	advisors.358	NOUN
iiclr-17569	1151	171	replacing	replace	VERB
iiclr-17569	1151	172	defined	define	VERB
iiclr-17569	1151	173	benefit	benefit	NOUN
iiclr-17569	1151	174	plans	plan	NOUN
iiclr-17569	1151	175	with	with	ADP
iiclr-17569	1151	176	money	money	NOUN
iiclr-17569	1151	177	purchase	purchase	NOUN
iiclr-17569	1151	178	plans	plan	NOUN
iiclr-17569	1151	179	would	would	AUX
iiclr-17569	1151	180	solve	solve	VERB
iiclr-17569	1151	181	many	many	ADJ
iiclr-17569	1151	182	of	of	ADP
iiclr-17569	1151	183	the	the	DET
iiclr-17569	1151	184	problems	problem	NOUN
iiclr-17569	1151	185	that	that	PRON
iiclr-17569	1151	186	defined	define	VERB
iiclr-17569	1151	187	benefit	benefit	NOUN
iiclr-17569	1151	188	plans	plan	NOUN
iiclr-17569	1151	189	are	be	AUX
iiclr-17569	1151	190	currently	currently	ADV
iiclr-17569	1151	191	facing	face	VERB
iiclr-17569	1151	192	.	.	PUNCT
iiclr-17569	1152	1	the	the	DET
iiclr-17569	1152	2	participant	participant	NOUN
iiclr-17569	1152	3	should	should	AUX
iiclr-17569	1152	4	bear	bear	VERB
iiclr-17569	1152	5	the	the	DET
iiclr-17569	1152	6	risk	risk	NOUN
iiclr-17569	1152	7	of	of	ADP
iiclr-17569	1152	8	investment	investment	NOUN
iiclr-17569	1152	9	,	,	PUNCT
iiclr-17569	1152	10	as	as	SCONJ
iiclr-17569	1152	11	only	only	ADV
iiclr-17569	1152	12	they	they	PRON
iiclr-17569	1152	13	know	know	VERB
iiclr-17569	1152	14	what	what	PRON
iiclr-17569	1152	15	goals	goal	NOUN
iiclr-17569	1152	16	they	they	PRON
iiclr-17569	1152	17	have	have	VERB
iiclr-17569	1152	18	for	for	ADP
iiclr-17569	1152	19	retirement	retirement	NOUN
iiclr-17569	1152	20	.	.	PUNCT
iiclr-17569	1153	1	allowing	allow	VERB
iiclr-17569	1153	2	the	the	DET
iiclr-17569	1153	3	participant	participant	NOUN
iiclr-17569	1153	4	to	to	PART
iiclr-17569	1153	5	bear	bear	VERB
iiclr-17569	1153	6	the	the	DET
iiclr-17569	1153	7	risk	risk	NOUN
iiclr-17569	1153	8	of	of	ADP
iiclr-17569	1153	9	investment	investment	NOUN
iiclr-17569	1153	10	enables	enable	VERB
iiclr-17569	1153	11	the	the	DET
iiclr-17569	1153	12	participant	participant	NOUN
iiclr-17569	1153	13	to	to	PART
iiclr-17569	1153	14	benefit	benefit	VERB
iiclr-17569	1153	15	from	from	ADP
iiclr-17569	1153	16	gains	gain	NOUN
iiclr-17569	1153	17	on	on	ADP
iiclr-17569	1153	18	his	his	PRON
iiclr-17569	1153	19	or	or	CCONJ
iiclr-17569	1153	20	her	her	PRON
iiclr-17569	1153	21	investment	investment	NOUN
iiclr-17569	1153	22	and	and	CCONJ
iiclr-17569	1153	23	to	to	ADP
iiclr-17569	1153	24	353	353	NUM
iiclr-17569	1153	25	.	.	PUNCT
iiclr-17569	1154	1	mcgml	mcgml	NOUN
iiclr-17569	1154	2	et	et	PROPN
iiclr-17569	1154	3	al	al	PROPN
iiclr-17569	1154	4	.	.	PROPN
iiclr-17569	1154	5	,	,	PUNCT
iiclr-17569	1154	6	supra	supra	PROPN
iiclr-17569	1154	7	note	note	PROPN
iiclr-17569	1154	8	20	20	NUM
iiclr-17569	1154	9	,	,	PUNCT
iiclr-17569	1154	10	at	at	ADP
iiclr-17569	1154	11	108	108	NUM
iiclr-17569	1154	12	.	.	PUNCT
iiclr-17569	1155	1	the	the	DET
iiclr-17569	1155	2	ppa	ppa	PROPN
iiclr-17569	1155	3	2006	2006	NUM
iiclr-17569	1155	4	expanded	expand	VERB
iiclr-17569	1155	5	the	the	DET
iiclr-17569	1155	6	accelerated	accelerated	ADJ
iiclr-17569	1155	7	vesting	vest	VERB
iiclr-17569	1155	8	schedule	schedule	NOUN
iiclr-17569	1155	9	that	that	PRON
iiclr-17569	1155	10	applied	apply	VERB
iiclr-17569	1155	11	to	to	ADP
iiclr-17569	1155	12	employer	employer	NOUN
iiclr-17569	1155	13	matching	matching	NOUN
iiclr-17569	1155	14	contributions	contribution	NOUN
iiclr-17569	1155	15	to	to	ADP
iiclr-17569	1155	16	all	all	DET
iiclr-17569	1155	17	employer	employer	NOUN
iiclr-17569	1155	18	contributions	contribution	NOUN
iiclr-17569	1155	19	in	in	ADP
iiclr-17569	1155	20	defined	define	VERB
iiclr-17569	1155	21	contribution	contribution	NOUN
iiclr-17569	1155	22	plans	plan	NOUN
iiclr-17569	1155	23	.	.	PUNCT
iiclr-17569	1156	1	cch	cch	PROPN
iiclr-17569	1156	2	,	,	PUNCT
iiclr-17569	1156	3	supra	supra	PROPN
iiclr-17569	1156	4	note	note	PROPN
iiclr-17569	1156	5	40	40	NUM
iiclr-17569	1156	6	,	,	PUNCT
iiclr-17569	1156	7	at	at	ADP
iiclr-17569	1156	8	272	272	NUM
iiclr-17569	1156	9	.	.	PUNCT
iiclr-17569	1157	1	if	if	SCONJ
iiclr-17569	1157	2	a	a	DET
iiclr-17569	1157	3	plan	plan	NOUN
iiclr-17569	1157	4	uses	use	VERB
iiclr-17569	1157	5	cliff	cliff	NOUN
iiclr-17569	1157	6	vesting	vest	VERB
iiclr-17569	1157	7	,	,	PUNCT
iiclr-17569	1157	8	all	all	DET
iiclr-17569	1157	9	participants	participant	NOUN
iiclr-17569	1157	10	must	must	AUX
iiclr-17569	1157	11	be	be	AUX
iiclr-17569	1157	12	fully	fully	ADV
iiclr-17569	1157	13	vested	vest	VERB
iiclr-17569	1157	14	in	in	ADP
iiclr-17569	1157	15	all	all	DET
iiclr-17569	1157	16	employer	employer	NOUN
iiclr-17569	1157	17	contributions	contribution	NOUN
iiclr-17569	1157	18	by	by	ADP
iiclr-17569	1157	19	the	the	DET
iiclr-17569	1157	20	end	end	NOUN
iiclr-17569	1157	21	of	of	ADP
iiclr-17569	1157	22	their	their	PRON
iiclr-17569	1157	23	third	third	ADJ
iiclr-17569	1157	24	year	year	NOUN
iiclr-17569	1157	25	of	of	ADP
iiclr-17569	1157	26	service	service	NOUN
iiclr-17569	1157	27	.	.	PUNCT
iiclr-17569	1158	1	i	i	PRON
iiclr-17569	1158	2	d.	d.	PROPN
iiclr-17569	1158	3	at	at	ADP
iiclr-17569	1158	4	274	274	NUM
iiclr-17569	1158	5	.	.	PUNCT
iiclr-17569	1159	1	plans	plan	NOUN
iiclr-17569	1159	2	using	use	VERB
iiclr-17569	1159	3	graduated	graduate	VERB
iiclr-17569	1159	4	vesting	vest	VERB
iiclr-17569	1159	5	must	must	AUX
iiclr-17569	1159	6	vest	vest	VERB
iiclr-17569	1159	7	participants	participant	NOUN
iiclr-17569	1159	8	in	in	ADP
iiclr-17569	1159	9	all	all	DET
iiclr-17569	1159	10	employer	employer	NOUN
iiclr-17569	1159	11	contributions	contribution	NOUN
iiclr-17569	1159	12	"	"	PUNCT
iiclr-17569	1159	13	at	at	ADP
iiclr-17569	1159	14	the	the	DET
iiclr-17569	1159	15	rate	rate	NOUN
iiclr-17569	1159	16	of	of	ADP
iiclr-17569	1159	17	20	20	NUM
iiclr-17569	1159	18	%	%	NOUN
iiclr-17569	1159	19	per	per	ADP
iiclr-17569	1159	20	year	year	NOUN
iiclr-17569	1159	21	,	,	PUNCT
iiclr-17569	1159	22	beginning	begin	VERB
iiclr-17569	1159	23	with	with	ADP
iiclr-17569	1159	24	the	the	DET
iiclr-17569	1159	25	second	second	ADJ
iiclr-17569	1159	26	year	year	NOUN
iiclr-17569	1159	27	of	of	ADP
iiclr-17569	1159	28	service	service	NOUN
iiclr-17569	1159	29	.	.	PUNCT
iiclr-17569	1159	30	"	"	PUNCT
iiclr-17569	1160	1	i	i	PRON
iiclr-17569	1160	2	d.	d.	PROPN
iiclr-17569	1160	3	"	"	PUNCT
iiclr-17569	1160	4	the	the	DET
iiclr-17569	1160	5	faster	fast	ADV
iiclr-17569	1160	6	vesting	vest	VERB
iiclr-17569	1160	7	schedules	schedule	NOUN
iiclr-17569	1160	8	may	may	AUX
iiclr-17569	1160	9	increase	increase	VERB
iiclr-17569	1160	10	an	an	DET
iiclr-17569	1160	11	employer	employer	NOUN
iiclr-17569	1160	12	's	's	PART
iiclr-17569	1160	13	cost	cost	NOUN
iiclr-17569	1160	14	of	of	ADP
iiclr-17569	1160	15	maintaining	maintain	VERB
iiclr-17569	1160	16	a	a	DET
iiclr-17569	1160	17	defined	define	VERB
iiclr-17569	1160	18	contribution	contribution	NOUN
iiclr-17569	1160	19	plan	plan	NOUN
iiclr-17569	1160	20	because	because	SCONJ
iiclr-17569	1160	21	they	they	PRON
iiclr-17569	1160	22	may	may	AUX
iiclr-17569	1160	23	decrease	decrease	VERB
iiclr-17569	1160	24	forfeitures	forfeiture	NOUN
iiclr-17569	1160	25	that	that	PRON
iiclr-17569	1160	26	could	could	AUX
iiclr-17569	1160	27	otherwise	otherwise	ADV
iiclr-17569	1160	28	be	be	AUX
iiclr-17569	1160	29	used	use	VERB
iiclr-17569	1160	30	to	to	PART
iiclr-17569	1160	31	pay	pay	VERB
iiclr-17569	1160	32	administrative	administrative	ADJ
iiclr-17569	1160	33	expenses	expense	NOUN
iiclr-17569	1160	34	or	or	CCONJ
iiclr-17569	1160	35	reduce	reduce	VERB
iiclr-17569	1160	36	future	future	ADJ
iiclr-17569	1160	37	employer	employer	NOUN
iiclr-17569	1160	38	contributions	contribution	NOUN
iiclr-17569	1160	39	.	.	PUNCT
iiclr-17569	1160	40	"	"	PUNCT
iiclr-17569	1161	1	i	i	PRON
iiclr-17569	1161	2	d.	d.	PROPN
iiclr-17569	1161	3	354	354	NUM
iiclr-17569	1161	4	.	.	PUNCT
iiclr-17569	1162	1	mcgill	mcgill	PROPN
iiclr-17569	1162	2	et	et	PROPN
iiclr-17569	1162	3	al	al	PROPN
iiclr-17569	1162	4	.	.	PROPN
iiclr-17569	1162	5	,	,	PUNCT
iiclr-17569	1162	6	supra	supra	PROPN
iiclr-17569	1162	7	note	note	PROPN
iiclr-17569	1162	8	20	20	NUM
iiclr-17569	1162	9	,	,	PUNCT
iiclr-17569	1162	10	at	at	ADP
iiclr-17569	1162	11	108	108	NUM
iiclr-17569	1162	12	.	.	PUNCT
iiclr-17569	1163	1	unlike	unlike	ADP
iiclr-17569	1163	2	other	other	ADJ
iiclr-17569	1163	3	retirement	retirement	NOUN
iiclr-17569	1163	4	plan	plan	NOUN
iiclr-17569	1163	5	types	type	NOUN
iiclr-17569	1163	6	,	,	PUNCT
iiclr-17569	1163	7	there	there	PRON
iiclr-17569	1163	8	are	be	VERB
iiclr-17569	1163	9	no	no	DET
iiclr-17569	1163	10	restrictions	restriction	NOUN
iiclr-17569	1163	11	on	on	ADP
iiclr-17569	1163	12	the	the	DET
iiclr-17569	1163	13	size	size	NOUN
iiclr-17569	1163	14	of	of	ADP
iiclr-17569	1163	15	an	an	DET
iiclr-17569	1163	16	employer	employer	NOUN
iiclr-17569	1163	17	who	who	PRON
iiclr-17569	1163	18	sponsors	sponsor	VERB
iiclr-17569	1163	19	a	a	DET
iiclr-17569	1163	20	money	money	NOUN
iiclr-17569	1163	21	purchase	purchase	NOUN
iiclr-17569	1163	22	plan	plan	NOUN
iiclr-17569	1163	23	.	.	PUNCT
iiclr-17569	1164	1	i	i	PRON
iiclr-17569	1164	2	d.	d.	PROPN
iiclr-17569	1164	3	355	355	NUM
iiclr-17569	1164	4	.	.	PUNCT
iiclr-17569	1165	1	i	i	PRON
iiclr-17569	1165	2	d.	d.	PROPN
iiclr-17569	1165	3	356	356	NUM
iiclr-17569	1165	4	.	.	PUNCT
iiclr-17569	1165	5	29	29	NUM
iiclr-17569	1165	6	u.s.c	u.s.c	NOUN
iiclr-17569	1165	7	.	.	PUNCT
iiclr-17569	1166	1	§	§	PROPN
iiclr-17569	1166	2	1104(c	1104(c	PROPN
iiclr-17569	1166	3	)	)	PUNCT
iiclr-17569	1166	4	(	(	PUNCT
iiclr-17569	1166	5	2003	2003	NUM
iiclr-17569	1166	6	)	)	PUNCT
iiclr-17569	1166	7	.	.	PUNCT
iiclr-17569	1167	1	357	357	NUM
iiclr-17569	1167	2	.	.	PUNCT
iiclr-17569	1168	1	cch	cch	PROPN
iiclr-17569	1168	2	,	,	PUNCT
iiclr-17569	1168	3	supra	supra	PROPN
iiclr-17569	1168	4	note	note	PROPN
iiclr-17569	1168	5	40	40	NUM
iiclr-17569	1168	6	,	,	PUNCT
iiclr-17569	1168	7	at	at	ADP
iiclr-17569	1168	8	236	236	NUM
iiclr-17569	1168	9	.	.	PUNCT
iiclr-17569	1169	1	while	while	SCONJ
iiclr-17569	1169	2	many	many	ADJ
iiclr-17569	1169	3	companies	company	NOUN
iiclr-17569	1169	4	already	already	ADV
iiclr-17569	1169	5	provided	provide	VERB
iiclr-17569	1169	6	investment	investment	NOUN
iiclr-17569	1169	7	education	education	NOUN
iiclr-17569	1169	8	materials	material	NOUN
iiclr-17569	1169	9	to	to	ADP
iiclr-17569	1169	10	their	their	PRON
iiclr-17569	1169	11	plan	plan	NOUN
iiclr-17569	1169	12	participants	participant	NOUN
iiclr-17569	1169	13	,	,	PUNCT
iiclr-17569	1169	14	there	there	PRON
iiclr-17569	1169	15	has	have	AUX
iiclr-17569	1169	16	been	be	AUX
iiclr-17569	1169	17	concern	concern	NOUN
iiclr-17569	1169	18	that	that	SCONJ
iiclr-17569	1169	19	providing	provide	VERB
iiclr-17569	1169	20	specific	specific	ADJ
iiclr-17569	1169	21	advice	advice	NOUN
iiclr-17569	1169	22	would	would	AUX
iiclr-17569	1169	23	violate	violate	VERB
iiclr-17569	1169	24	erisa	erisa	PROPN
iiclr-17569	1169	25	's	's	PART
iiclr-17569	1169	26	fiduciary	fiduciary	ADJ
iiclr-17569	1169	27	liability	liability	NOUN
iiclr-17569	1169	28	rules	rule	NOUN
iiclr-17569	1169	29	.	.	PUNCT
iiclr-17569	1170	1	i	i	PRON
iiclr-17569	1170	2	d.	d.	PROPN
iiclr-17569	1170	3	at	at	ADP
iiclr-17569	1170	4	238	238	NUM
iiclr-17569	1170	5	.	.	PUNCT
iiclr-17569	1171	1	358	358	NUM
iiclr-17569	1171	2	.	.	PUNCT
iiclr-17569	1172	1	i	i	PRON
iiclr-17569	1172	2	d.	d.	PROPN
iiclr-17569	1172	3	at	at	ADP
iiclr-17569	1172	4	238	238	NUM
iiclr-17569	1172	5	.	.	PUNCT
iiclr-17569	1172	6	2008	2008	NUM
iiclr-17569	1172	7	]	]	PUNCT
iiclr-17569	1173	1	ind	ind	NOUN
iiclr-17569	1173	2	.	.	PUNCT
iiclr-17569	1174	1	int'l	int'l	PROPN
iiclr-17569	1174	2	&	&	CCONJ
iiclr-17569	1174	3	comp	comp	PROPN
iiclr-17569	1174	4	.	.	PUNCT
iiclr-17569	1175	1	l.	l.	PROPN
iiclr-17569	1175	2	rev	rev	PROPN
iiclr-17569	1175	3	.	.	PROPN
iiclr-17569	1175	4	plan	plan	PROPN
iiclr-17569	1175	5	accordingly	accordingly	ADV
iiclr-17569	1175	6	for	for	ADP
iiclr-17569	1175	7	retirement	retirement	NOUN
iiclr-17569	1175	8	based	base	VERB
iiclr-17569	1175	9	on	on	ADP
iiclr-17569	1175	10	his	his	PRON
iiclr-17569	1175	11	or	or	CCONJ
iiclr-17569	1175	12	her	her	PRON
iiclr-17569	1175	13	account	account	NOUN
iiclr-17569	1175	14	balance	balance	NOUN
iiclr-17569	1175	15	.	.	PUNCT
iiclr-17569	1176	1	a	a	DET
iiclr-17569	1176	2	money	money	NOUN
iiclr-17569	1176	3	purchase	purchase	NOUN
iiclr-17569	1176	4	plan	plan	NOUN
iiclr-17569	1176	5	has	have	VERB
iiclr-17569	1176	6	individual	individual	ADJ
iiclr-17569	1176	7	accounts	account	NOUN
iiclr-17569	1176	8	for	for	ADP
iiclr-17569	1176	9	each	each	DET
iiclr-17569	1176	10	participant	participant	NOUN
iiclr-17569	1176	11	,	,	PUNCT
iiclr-17569	1176	12	so	so	CCONJ
iiclr-17569	1176	13	it	it	PRON
iiclr-17569	1176	14	is	be	AUX
iiclr-17569	1176	15	much	much	ADV
iiclr-17569	1176	16	easier	easy	ADJ
iiclr-17569	1176	17	for	for	SCONJ
iiclr-17569	1176	18	the	the	DET
iiclr-17569	1176	19	participant	participant	NOUN
iiclr-17569	1176	20	to	to	PART
iiclr-17569	1176	21	monitor	monitor	VERB
iiclr-17569	1176	22	the	the	DET
iiclr-17569	1176	23	health	health	NOUN
iiclr-17569	1176	24	of	of	ADP
iiclr-17569	1176	25	his	his	PRON
iiclr-17569	1176	26	or	or	CCONJ
iiclr-17569	1176	27	her	her	PRON
iiclr-17569	1176	28	retirement	retirement	NOUN
iiclr-17569	1176	29	benefit	benefit	NOUN
iiclr-17569	1176	30	than	than	ADP
iiclr-17569	1176	31	with	with	ADP
iiclr-17569	1176	32	a	a	DET
iiclr-17569	1176	33	defined	define	VERB
iiclr-17569	1176	34	benefit	benefit	NOUN
iiclr-17569	1176	35	plan	plan	NOUN
iiclr-17569	1176	36	.	.	PUNCT
iiclr-17569	1177	1	359	359	NUM
iiclr-17569	1178	1	having	have	VERB
iiclr-17569	1178	2	individual	individual	ADJ
iiclr-17569	1178	3	accounts	account	NOUN
iiclr-17569	1178	4	also	also	ADV
iiclr-17569	1178	5	makes	make	VERB
iiclr-17569	1178	6	it	it	PRON
iiclr-17569	1178	7	easier	easy	ADJ
iiclr-17569	1178	8	for	for	SCONJ
iiclr-17569	1178	9	the	the	DET
iiclr-17569	1178	10	participants	participant	NOUN
iiclr-17569	1178	11	to	to	PART
iiclr-17569	1178	12	understand	understand	VERB
iiclr-17569	1178	13	how	how	SCONJ
iiclr-17569	1178	14	their	their	PRON
iiclr-17569	1178	15	retirement	retirement	NOUN
iiclr-17569	1178	16	benefit	benefit	NOUN
iiclr-17569	1178	17	accrues	accrue	VERB
iiclr-17569	1178	18	,	,	PUNCT
iiclr-17569	1178	19	as	as	SCONJ
iiclr-17569	1178	20	many	many	ADJ
iiclr-17569	1178	21	employees	employee	NOUN
iiclr-17569	1178	22	have	have	VERB
iiclr-17569	1178	23	no	no	DET
iiclr-17569	1178	24	idea	idea	NOUN
iiclr-17569	1178	25	due	due	ADP
iiclr-17569	1178	26	to	to	ADP
iiclr-17569	1178	27	the	the	DET
iiclr-17569	1178	28	complexity	complexity	NOUN
iiclr-17569	1178	29	of	of	ADP
iiclr-17569	1178	30	the	the	DET
iiclr-17569	1178	31	benefit	benefit	NOUN
iiclr-17569	1178	32	accrual	accrual	ADJ
iiclr-17569	1178	33	formulas.3	formulas.3	PROPN
iiclr-17569	1178	34	°	°	PROPN
iiclr-17569	1178	35	defined	define	VERB
iiclr-17569	1178	36	benefit	benefit	NOUN
iiclr-17569	1178	37	pension	pension	NOUN
iiclr-17569	1178	38	plans	plan	NOUN
iiclr-17569	1178	39	do	do	AUX
iiclr-17569	1178	40	not	not	PART
iiclr-17569	1178	41	always	always	ADV
iiclr-17569	1178	42	provide	provide	VERB
iiclr-17569	1178	43	the	the	DET
iiclr-17569	1178	44	benefit	benefit	NOUN
iiclr-17569	1178	45	that	that	PRON
iiclr-17569	1178	46	the	the	DET
iiclr-17569	1178	47	employee	employee	NOUN
iiclr-17569	1178	48	thinks	think	VERB
iiclr-17569	1178	49	it	it	PRON
iiclr-17569	1178	50	will	will	AUX
iiclr-17569	1178	51	,	,	PUNCT
iiclr-17569	1178	52	especially	especially	ADV
iiclr-17569	1178	53	if	if	SCONJ
iiclr-17569	1178	54	the	the	DET
iiclr-17569	1178	55	pbgc	pbgc	PROPN
iiclr-17569	1178	56	takes	take	VERB
iiclr-17569	1178	57	over	over	ADP
iiclr-17569	1178	58	the	the	DET
iiclr-17569	1178	59	plan	plan	NOUN
iiclr-17569	1178	60	.	.	PUNCT
iiclr-17569	1179	1	36	36	NUM
iiclr-17569	1179	2	1	1	NUM
iiclr-17569	1179	3	it	it	PRON
iiclr-17569	1179	4	is	be	AUX
iiclr-17569	1179	5	extremely	extremely	ADV
iiclr-17569	1179	6	important	important	ADJ
iiclr-17569	1179	7	for	for	SCONJ
iiclr-17569	1179	8	plan	plan	NOUN
iiclr-17569	1179	9	participants	participant	NOUN
iiclr-17569	1179	10	not	not	PART
iiclr-17569	1179	11	to	to	PART
iiclr-17569	1179	12	be	be	AUX
iiclr-17569	1179	13	disillusioned	disillusion	VERB
iiclr-17569	1179	14	about	about	ADP
iiclr-17569	1179	15	the	the	DET
iiclr-17569	1179	16	benefits	benefit	NOUN
iiclr-17569	1179	17	they	they	PRON
iiclr-17569	1179	18	should	should	AUX
iiclr-17569	1179	19	expect	expect	VERB
iiclr-17569	1179	20	to	to	PART
iiclr-17569	1179	21	receive	receive	VERB
iiclr-17569	1179	22	at	at	ADP
iiclr-17569	1179	23	retirement	retirement	NOUN
iiclr-17569	1179	24	,	,	PUNCT
iiclr-17569	1179	25	so	so	SCONJ
iiclr-17569	1179	26	that	that	SCONJ
iiclr-17569	1179	27	they	they	PRON
iiclr-17569	1179	28	can	can	AUX
iiclr-17569	1179	29	plan	plan	VERB
iiclr-17569	1179	30	accurately	accurately	ADV
iiclr-17569	1179	31	for	for	ADP
iiclr-17569	1179	32	retirement	retirement	NOUN
iiclr-17569	1179	33	.	.	PUNCT
iiclr-17569	1180	1	another	another	DET
iiclr-17569	1180	2	benefit	benefit	NOUN
iiclr-17569	1180	3	is	be	AUX
iiclr-17569	1180	4	that	that	SCONJ
iiclr-17569	1180	5	once	once	SCONJ
iiclr-17569	1180	6	an	an	DET
iiclr-17569	1180	7	employee	employee	NOUN
iiclr-17569	1180	8	has	have	VERB
iiclr-17569	1180	9	a	a	DET
iiclr-17569	1180	10	vested	vested	ADJ
iiclr-17569	1180	11	balance	balance	NOUN
iiclr-17569	1180	12	in	in	ADP
iiclr-17569	1180	13	the	the	DET
iiclr-17569	1180	14	money	money	NOUN
iiclr-17569	1180	15	purchase	purchase	NOUN
iiclr-17569	1180	16	plan	plan	NOUN
iiclr-17569	1180	17	,	,	PUNCT
iiclr-17569	1180	18	that	that	PRON
iiclr-17569	1180	19	vested	vested	ADJ
iiclr-17569	1180	20	balance	balance	NOUN
iiclr-17569	1180	21	can	can	AUX
iiclr-17569	1180	22	be	be	AUX
iiclr-17569	1180	23	portable.362	portable.362	VERB
iiclr-17569	1180	24	if	if	SCONJ
iiclr-17569	1180	25	the	the	DET
iiclr-17569	1180	26	plan	plan	NOUN
iiclr-17569	1180	27	allows	allow	VERB
iiclr-17569	1180	28	,	,	PUNCT
iiclr-17569	1180	29	the	the	DET
iiclr-17569	1180	30	participant	participant	NOUN
iiclr-17569	1180	31	can	can	AUX
iiclr-17569	1180	32	rollover	rollover	VERB
iiclr-17569	1180	33	their	their	PRON
iiclr-17569	1180	34	vested	vested	ADJ
iiclr-17569	1180	35	balance	balance	NOUN
iiclr-17569	1180	36	to	to	ADP
iiclr-17569	1180	37	an	an	DET
iiclr-17569	1180	38	individual	individual	ADJ
iiclr-17569	1180	39	retirement	retirement	NOUN
iiclr-17569	1180	40	account	account	NOUN
iiclr-17569	1180	41	or	or	CCONJ
iiclr-17569	1180	42	possibly	possibly	ADV
iiclr-17569	1180	43	to	to	ADP
iiclr-17569	1180	44	their	their	PRON
iiclr-17569	1180	45	new	new	ADJ
iiclr-17569	1180	46	employer	employer	NOUN
iiclr-17569	1180	47	's	's	PART
iiclr-17569	1180	48	retirement	retirement	NOUN
iiclr-17569	1180	49	plan	plan	NOUN
iiclr-17569	1180	50	when	when	SCONJ
iiclr-17569	1180	51	they	they	PRON
iiclr-17569	1180	52	terminate	terminate	VERB
iiclr-17569	1180	53	service	service	NOUN
iiclr-17569	1180	54	with	with	ADP
iiclr-17569	1180	55	their	their	PRON
iiclr-17569	1180	56	previous	previous	ADJ
iiclr-17569	1180	57	employer.363	employer.363	ADJ
iiclr-17569	1180	58	portability	portability	NOUN
iiclr-17569	1180	59	is	be	AUX
iiclr-17569	1180	60	increasingly	increasingly	ADV
iiclr-17569	1180	61	more	more	ADV
iiclr-17569	1180	62	important	important	ADJ
iiclr-17569	1180	63	in	in	ADP
iiclr-17569	1180	64	our	our	PRON
iiclr-17569	1180	65	society	society	NOUN
iiclr-17569	1180	66	where	where	SCONJ
iiclr-17569	1180	67	people	people	NOUN
iiclr-17569	1180	68	switch	switch	VERB
iiclr-17569	1180	69	jobs	job	NOUN
iiclr-17569	1180	70	with	with	ADP
iiclr-17569	1180	71	more	more	ADJ
iiclr-17569	1180	72	regularity	regularity	NOUN
iiclr-17569	1180	73	than	than	ADP
iiclr-17569	1180	74	in	in	ADP
iiclr-17569	1180	75	previous	previous	ADJ
iiclr-17569	1180	76	years.364	years.364	NOUN
iiclr-17569	1180	77	defined	define	VERB
iiclr-17569	1180	78	contribution	contribution	NOUN
iiclr-17569	1180	79	plans	plan	NOUN
iiclr-17569	1180	80	,	,	PUNCT
iiclr-17569	1180	81	such	such	ADJ
iiclr-17569	1180	82	as	as	ADP
iiclr-17569	1180	83	money	money	NOUN
iiclr-17569	1180	84	purchase	purchase	NOUN
iiclr-17569	1180	85	plans	plan	NOUN
iiclr-17569	1180	86	,	,	PUNCT
iiclr-17569	1180	87	are	be	AUX
iiclr-17569	1180	88	also	also	ADV
iiclr-17569	1180	89	less	less	ADV
iiclr-17569	1180	90	expensive	expensive	ADJ
iiclr-17569	1180	91	to	to	PART
iiclr-17569	1180	92	administer	administer	VERB
iiclr-17569	1180	93	than	than	ADP
iiclr-17569	1180	94	defined	define	VERB
iiclr-17569	1180	95	benefit	benefit	NOUN
iiclr-17569	1180	96	plans	plan	NOUN
iiclr-17569	1180	97	,	,	PUNCT
iiclr-17569	1180	98	because	because	SCONJ
iiclr-17569	1180	99	no	no	DET
iiclr-17569	1180	100	actuarial	actuarial	ADJ
iiclr-17569	1180	101	assumptions	assumption	NOUN
iiclr-17569	1180	102	are	be	AUX
iiclr-17569	1180	103	required	require	VERB
iiclr-17569	1180	104	to	to	PART
iiclr-17569	1180	105	predict	predict	VERB
iiclr-17569	1180	106	how	how	SCONJ
iiclr-17569	1180	107	much	much	ADJ
iiclr-17569	1180	108	money	money	NOUN
iiclr-17569	1180	109	will	will	AUX
iiclr-17569	1180	110	be	be	AUX
iiclr-17569	1180	111	needed	need	VERB
iiclr-17569	1180	112	in	in	ADP
iiclr-17569	1180	113	the	the	DET
iiclr-17569	1180	114	future	future	NOUN
iiclr-17569	1180	115	.	.	PUNCT
iiclr-17569	1181	1	finally	finally	ADV
iiclr-17569	1181	2	,	,	PUNCT
iiclr-17569	1181	3	since	since	SCONJ
iiclr-17569	1181	4	employer	employer	NOUN
iiclr-17569	1181	5	contributions	contribution	NOUN
iiclr-17569	1181	6	must	must	AUX
iiclr-17569	1181	7	be	be	AUX
iiclr-17569	1181	8	made	make	VERB
iiclr-17569	1181	9	each	each	DET
iiclr-17569	1181	10	year	year	NOUN
iiclr-17569	1181	11	,	,	PUNCT
iiclr-17569	1181	12	a	a	DET
iiclr-17569	1181	13	funding	funding	NOUN
iiclr-17569	1181	14	shortfall	shortfall	NOUN
iiclr-17569	1181	15	is	be	AUX
iiclr-17569	1181	16	less	less	ADV
iiclr-17569	1181	17	likely	likely	ADJ
iiclr-17569	1181	18	to	to	PART
iiclr-17569	1181	19	occur	occur	VERB
iiclr-17569	1181	20	with	with	ADP
iiclr-17569	1181	21	a	a	DET
iiclr-17569	1181	22	money	money	NOUN
iiclr-17569	1181	23	purchase	purchase	NOUN
iiclr-17569	1181	24	plan	plan	NOUN
iiclr-17569	1181	25	,	,	PUNCT
iiclr-17569	1181	26	than	than	ADP
iiclr-17569	1181	27	with	with	ADP
iiclr-17569	1181	28	a	a	DET
iiclr-17569	1181	29	defined	define	VERB
iiclr-17569	1181	30	benefit	benefit	NOUN
iiclr-17569	1181	31	plan.365	plan.365	NOUN
iiclr-17569	1181	32	while	while	SCONJ
iiclr-17569	1181	33	money	money	NOUN
iiclr-17569	1181	34	purchase	purchase	NOUN
iiclr-17569	1181	35	plans	plan	NOUN
iiclr-17569	1181	36	could	could	AUX
iiclr-17569	1181	37	solve	solve	VERB
iiclr-17569	1181	38	some	some	PRON
iiclr-17569	1181	39	of	of	ADP
iiclr-17569	1181	40	the	the	DET
iiclr-17569	1181	41	problems	problem	NOUN
iiclr-17569	1181	42	defined	define	VERB
iiclr-17569	1181	43	benefit	benefit	NOUN
iiclr-17569	1181	44	plans	plan	NOUN
iiclr-17569	1181	45	are	be	AUX
iiclr-17569	1181	46	facing	face	VERB
iiclr-17569	1181	47	,	,	PUNCT
iiclr-17569	1181	48	there	there	PRON
iiclr-17569	1181	49	are	be	VERB
iiclr-17569	1181	50	several	several	ADJ
iiclr-17569	1181	51	disadvantages	disadvantage	NOUN
iiclr-17569	1181	52	to	to	ADP
iiclr-17569	1181	53	money	money	NOUN
iiclr-17569	1181	54	purchase	purchase	NOUN
iiclr-17569	1181	55	plans	plan	NOUN
iiclr-17569	1181	56	as	as	ADV
iiclr-17569	1181	57	well	well	ADV
iiclr-17569	1181	58	.	.	PUNCT
iiclr-17569	1182	1	since	since	SCONJ
iiclr-17569	1182	2	money	money	NOUN
iiclr-17569	1182	3	purchase	purchase	NOUN
iiclr-17569	1182	4	plans	plan	NOUN
iiclr-17569	1182	5	are	be	AUX
iiclr-17569	1182	6	defined	define	VERB
iiclr-17569	1182	7	contributions	contribution	NOUN
iiclr-17569	1182	8	plans	plan	NOUN
iiclr-17569	1182	9	,	,	PUNCT
iiclr-17569	1182	10	the	the	DET
iiclr-17569	1182	11	benefit	benefit	NOUN
iiclr-17569	1182	12	the	the	DET
iiclr-17569	1182	13	employee	employee	NOUN
iiclr-17569	1182	14	receives	receive	VERB
iiclr-17569	1182	15	is	be	AUX
iiclr-17569	1182	16	only	only	ADV
iiclr-17569	1182	17	the	the	DET
iiclr-17569	1182	18	account	account	NOUN
iiclr-17569	1182	19	balance	balance	NOUN
iiclr-17569	1182	20	plus	plus	CCONJ
iiclr-17569	1182	21	earnings	earning	NOUN
iiclr-17569	1182	22	,	,	PUNCT
iiclr-17569	1182	23	rather	rather	ADV
iiclr-17569	1182	24	359	359	NUM
iiclr-17569	1182	25	.	.	PUNCT
iiclr-17569	1183	1	it	it	PRON
iiclr-17569	1183	2	is	be	AUX
iiclr-17569	1183	3	often	often	ADV
iiclr-17569	1183	4	difficult	difficult	ADJ
iiclr-17569	1183	5	for	for	SCONJ
iiclr-17569	1183	6	employees	employee	NOUN
iiclr-17569	1183	7	to	to	PART
iiclr-17569	1183	8	monitor	monitor	VERB
iiclr-17569	1183	9	the	the	DET
iiclr-17569	1183	10	health	health	NOUN
iiclr-17569	1183	11	of	of	ADP
iiclr-17569	1183	12	their	their	PRON
iiclr-17569	1183	13	pension	pension	NOUN
iiclr-17569	1183	14	plan	plan	NOUN
iiclr-17569	1183	15	,	,	PUNCT
iiclr-17569	1183	16	as	as	SCONJ
iiclr-17569	1183	17	often	often	ADV
iiclr-17569	1183	18	companies	company	NOUN
iiclr-17569	1183	19	do	do	AUX
iiclr-17569	1183	20	not	not	PART
iiclr-17569	1183	21	want	want	VERB
iiclr-17569	1183	22	to	to	PART
iiclr-17569	1183	23	provide	provide	VERB
iiclr-17569	1183	24	current	current	ADJ
iiclr-17569	1183	25	information	information	NOUN
iiclr-17569	1183	26	about	about	ADP
iiclr-17569	1183	27	the	the	DET
iiclr-17569	1183	28	pension	pension	NOUN
iiclr-17569	1183	29	plan	plan	NOUN
iiclr-17569	1183	30	.	.	PUNCT
iiclr-17569	1184	1	schultz	schultz	PROPN
iiclr-17569	1184	2	&	&	CCONJ
iiclr-17569	1184	3	francis	francis	PROPN
iiclr-17569	1184	4	,	,	PUNCT
iiclr-17569	1184	5	supra	supra	PROPN
iiclr-17569	1184	6	note	note	PROPN
iiclr-17569	1184	7	2	2	NUM
iiclr-17569	1184	8	,	,	PUNCT
iiclr-17569	1184	9	at	at	ADP
iiclr-17569	1184	10	al	al	PROPN
iiclr-17569	1184	11	.	.	PUNCT
iiclr-17569	1185	1	the	the	DET
iiclr-17569	1185	2	ppa	ppa	PROPN
iiclr-17569	1185	3	2006	2006	NUM
iiclr-17569	1185	4	requires	require	VERB
iiclr-17569	1185	5	that	that	SCONJ
iiclr-17569	1185	6	a	a	DET
iiclr-17569	1185	7	benefits	benefit	NOUN
iiclr-17569	1185	8	statement	statement	NOUN
iiclr-17569	1185	9	must	must	AUX
iiclr-17569	1185	10	be	be	AUX
iiclr-17569	1185	11	provided	provide	VERB
iiclr-17569	1185	12	"	"	PUNCT
iiclr-17569	1185	13	at	at	ADP
iiclr-17569	1185	14	least	least	ADJ
iiclr-17569	1185	15	once	once	ADV
iiclr-17569	1185	16	each	each	DET
iiclr-17569	1185	17	calendar	calendar	NOUN
iiclr-17569	1185	18	quarter	quarter	NOUN
iiclr-17569	1185	19	to	to	ADP
iiclr-17569	1185	20	each	each	DET
iiclr-17569	1185	21	participant	participant	NOUN
iiclr-17569	1185	22	or	or	CCONJ
iiclr-17569	1185	23	beneficiary	beneficiary	NOUN
iiclr-17569	1185	24	who	who	PRON
iiclr-17569	1185	25	has	have	VERB
iiclr-17569	1185	26	the	the	DET
iiclr-17569	1185	27	right	right	NOUN
iiclr-17569	1185	28	to	to	PART
iiclr-17569	1185	29	direct	direct	VERB
iiclr-17569	1185	30	the	the	DET
iiclr-17569	1185	31	investment	investment	NOUN
iiclr-17569	1185	32	of	of	ADP
iiclr-17569	1185	33	assets	asset	NOUN
iiclr-17569	1185	34	in	in	ADP
iiclr-17569	1185	35	his	his	PRON
iiclr-17569	1185	36	or	or	CCONJ
iiclr-17569	1185	37	her	her	PRON
iiclr-17569	1185	38	account	account	NOUN
iiclr-17569	1185	39	under	under	ADP
iiclr-17569	1185	40	the	the	DET
iiclr-17569	1185	41	[	[	PUNCT
iiclr-17569	1185	42	defined	define	VERB
iiclr-17569	1185	43	contribution	contribution	NOUN
iiclr-17569	1185	44	]	]	PUNCT
iiclr-17569	1185	45	plan	plan	NOUN
iiclr-17569	1185	46	....	....	PUNCT
iiclr-17569	1185	47	"	"	PUNCT
iiclr-17569	1185	48	cch	cch	PROPN
iiclr-17569	1185	49	supra	supra	PROPN
iiclr-17569	1185	50	note	note	PROPN
iiclr-17569	1185	51	40	40	NUM
iiclr-17569	1185	52	,	,	PUNCT
iiclr-17569	1185	53	at	at	ADP
iiclr-17569	1185	54	231	231	NUM
iiclr-17569	1185	55	.	.	PUNCT
iiclr-17569	1185	56	360	360	NUM
iiclr-17569	1185	57	.	.	PUNCT
iiclr-17569	1186	1	medill	medill	NOUN
iiclr-17569	1186	2	,	,	PUNCT
iiclr-17569	1186	3	supra	supra	PROPN
iiclr-17569	1186	4	note	note	NOUN
iiclr-17569	1186	5	13	13	NUM
iiclr-17569	1186	6	,	,	PUNCT
iiclr-17569	1186	7	at	at	ADP
iiclr-17569	1186	8	110	110	NUM
iiclr-17569	1186	9	.	.	PUNCT
iiclr-17569	1187	1	361	361	NUM
iiclr-17569	1187	2	.	.	PUNCT
iiclr-17569	1188	1	see	see	VERB
iiclr-17569	1188	2	supra	supra	PROPN
iiclr-17569	1188	3	note	note	PROPN
iiclr-17569	1188	4	74	74	NUM
iiclr-17569	1188	5	.	.	PUNCT
iiclr-17569	1189	1	362	362	NUM
iiclr-17569	1189	2	.	.	PUNCT
iiclr-17569	1190	1	medill	medill	NOUN
iiclr-17569	1190	2	,	,	PUNCT
iiclr-17569	1190	3	supra	supra	PROPN
iiclr-17569	1190	4	note	note	NOUN
iiclr-17569	1190	5	13	13	NUM
iiclr-17569	1190	6	,	,	PUNCT
iiclr-17569	1190	7	at	at	ADP
iiclr-17569	1190	8	109	109	NUM
iiclr-17569	1190	9	.	.	PUNCT
iiclr-17569	1191	1	while	while	SCONJ
iiclr-17569	1191	2	pension	pension	NOUN
iiclr-17569	1191	3	plans	plan	NOUN
iiclr-17569	1191	4	can	can	AUX
iiclr-17569	1191	5	be	be	AUX
iiclr-17569	1191	6	written	write	VERB
iiclr-17569	1191	7	so	so	SCONJ
iiclr-17569	1191	8	that	that	SCONJ
iiclr-17569	1191	9	a	a	DET
iiclr-17569	1191	10	plan	plan	NOUN
iiclr-17569	1191	11	participant	participant	NOUN
iiclr-17569	1191	12	can	can	AUX
iiclr-17569	1191	13	receive	receive	VERB
iiclr-17569	1191	14	payment	payment	NOUN
iiclr-17569	1191	15	of	of	ADP
iiclr-17569	1191	16	their	their	PRON
iiclr-17569	1191	17	pension	pension	NOUN
iiclr-17569	1191	18	benefits	benefit	NOUN
iiclr-17569	1191	19	when	when	SCONJ
iiclr-17569	1191	20	they	they	PRON
iiclr-17569	1191	21	terminate	terminate	VERB
iiclr-17569	1191	22	service	service	NOUN
iiclr-17569	1191	23	with	with	ADP
iiclr-17569	1191	24	his	his	PRON
iiclr-17569	1191	25	or	or	CCONJ
iiclr-17569	1191	26	her	her	PRON
iiclr-17569	1191	27	employer	employer	NOUN
iiclr-17569	1191	28	,	,	PUNCT
iiclr-17569	1191	29	it	it	PRON
iiclr-17569	1191	30	can	can	AUX
iiclr-17569	1191	31	also	also	ADV
iiclr-17569	1191	32	be	be	AUX
iiclr-17569	1191	33	written	write	VERB
iiclr-17569	1191	34	so	so	SCONJ
iiclr-17569	1191	35	that	that	SCONJ
iiclr-17569	1191	36	plan	plan	NOUN
iiclr-17569	1191	37	participants	participant	NOUN
iiclr-17569	1191	38	can	can	AUX
iiclr-17569	1191	39	not	not	PART
iiclr-17569	1191	40	receive	receive	VERB
iiclr-17569	1191	41	their	their	PRON
iiclr-17569	1191	42	pension	pension	NOUN
iiclr-17569	1191	43	benefits	benefit	NOUN
iiclr-17569	1191	44	until	until	ADP
iiclr-17569	1191	45	normal	normal	ADJ
iiclr-17569	1191	46	retirement	retirement	NOUN
iiclr-17569	1191	47	age	age	NOUN
iiclr-17569	1191	48	.	.	PUNCT
iiclr-17569	1192	1	26	26	NUM
iiclr-17569	1192	2	u.s.c	u.s.c	NOUN
iiclr-17569	1192	3	.	.	PUNCT
iiclr-17569	1193	1	§	§	PROPN
iiclr-17569	1193	2	401(a)(14	401(a)(14	NUM
iiclr-17569	1193	3	)	)	PUNCT
iiclr-17569	1193	4	(	(	PUNCT
iiclr-17569	1193	5	2000	2000	NUM
iiclr-17569	1193	6	)	)	PUNCT
iiclr-17569	1193	7	.	.	PUNCT
iiclr-17569	1194	1	363	363	NUM
iiclr-17569	1194	2	.	.	PUNCT
iiclr-17569	1194	3	medil	medil	NOUN
iiclr-17569	1194	4	_	_	PROPN
iiclr-17569	1194	5	,	,	PUNCT
iiclr-17569	1194	6	supra	supra	PROPN
iiclr-17569	1194	7	note	note	NOUN
iiclr-17569	1194	8	13	13	NUM
iiclr-17569	1194	9	,	,	PUNCT
iiclr-17569	1194	10	at	at	ADP
iiclr-17569	1194	11	109	109	NUM
iiclr-17569	1194	12	.	.	SYM
iiclr-17569	1194	13	364	364	NUM
iiclr-17569	1194	14	.	.	PUNCT
iiclr-17569	1195	1	"	"	PUNCT
iiclr-17569	1195	2	part	part	NOUN
iiclr-17569	1195	3	of	of	ADP
iiclr-17569	1195	4	[	[	PUNCT
iiclr-17569	1195	5	the	the	DET
iiclr-17569	1195	6	defined	define	VERB
iiclr-17569	1195	7	contribution	contribution	NOUN
iiclr-17569	1195	8	plans	plan	NOUN
iiclr-17569	1195	9	]	]	PUNCT
iiclr-17569	1195	10	appeal	appeal	NOUN
iiclr-17569	1195	11	has	have	AUX
iiclr-17569	1195	12	been	be	AUX
iiclr-17569	1195	13	that	that	SCONJ
iiclr-17569	1195	14	a	a	DET
iiclr-17569	1195	15	more	more	ADV
iiclr-17569	1195	16	mobile	mobile	ADJ
iiclr-17569	1195	17	workforce	workforce	NOUN
iiclr-17569	1195	18	can	can	AUX
iiclr-17569	1195	19	take	take	VERB
iiclr-17569	1195	20	their	their	PRON
iiclr-17569	1195	21	benefits	benefit	NOUN
iiclr-17569	1195	22	with	with	ADP
iiclr-17569	1195	23	them	they	PRON
iiclr-17569	1195	24	as	as	SCONJ
iiclr-17569	1195	25	they	they	PRON
iiclr-17569	1195	26	hop	hop	VERB
iiclr-17569	1195	27	from	from	ADP
iiclr-17569	1195	28	job	job	NOUN
iiclr-17569	1195	29	to	to	ADP
iiclr-17569	1195	30	job	job	NOUN
iiclr-17569	1195	31	.	.	PUNCT
iiclr-17569	1195	32	"	"	PUNCT
iiclr-17569	1196	1	byrnes	byrnes	PROPN
iiclr-17569	1196	2	,	,	PUNCT
iiclr-17569	1196	3	supra	supra	PROPN
iiclr-17569	1196	4	note	note	NOUN
iiclr-17569	1196	5	1	1	NUM
iiclr-17569	1196	6	.	.	SYM
iiclr-17569	1196	7	365	365	NUM
iiclr-17569	1196	8	.	.	PUNCT
iiclr-17569	1197	1	mediul	mediul	PROPN
iiclr-17569	1197	2	,	,	PUNCT
iiclr-17569	1197	3	supra	supra	PROPN
iiclr-17569	1197	4	note	note	PROPN
iiclr-17569	1197	5	13	13	NUM
iiclr-17569	1197	6	,	,	PUNCT
iiclr-17569	1197	7	at	at	ADP
iiclr-17569	1197	8	107	107	NUM
iiclr-17569	1197	9	.	.	PUNCT
iiclr-17569	1198	1	the	the	DET
iiclr-17569	1198	2	internal	internal	PROPN
iiclr-17569	1198	3	revenue	revenue	NOUN
iiclr-17569	1198	4	code	code	NOUN
iiclr-17569	1198	5	imposes	impose	VERB
iiclr-17569	1198	6	an	an	DET
iiclr-17569	1198	7	excise	excise	NOUN
iiclr-17569	1198	8	tax	tax	NOUN
iiclr-17569	1198	9	on	on	ADP
iiclr-17569	1198	10	employers	employer	NOUN
iiclr-17569	1198	11	who	who	PRON
iiclr-17569	1198	12	do	do	AUX
iiclr-17569	1198	13	not	not	PART
iiclr-17569	1198	14	meet	meet	VERB
iiclr-17569	1198	15	"	"	PUNCT
iiclr-17569	1198	16	the	the	DET
iiclr-17569	1198	17	amount	amount	NOUN
iiclr-17569	1198	18	dictated	dictate	VERB
iiclr-17569	1198	19	by	by	ADP
iiclr-17569	1198	20	the	the	DET
iiclr-17569	1198	21	terms	term	NOUN
iiclr-17569	1198	22	of	of	ADP
iiclr-17569	1198	23	the	the	DET
iiclr-17569	1198	24	plan	plan	NOUN
iiclr-17569	1198	25	document	document	NOUN
iiclr-17569	1198	26	.	.	PUNCT
iiclr-17569	1198	27	"	"	PUNCT
iiclr-17569	1199	1	i	i	PRON
iiclr-17569	1199	2	d.	d.	PROPN
iiclr-17569	1199	3	at	at	ADP
iiclr-17569	1199	4	107	107	NUM
iiclr-17569	1199	5	-	-	SYM
iiclr-17569	1199	6	08	08	NUM
iiclr-17569	1199	7	.	.	PUNCT
iiclr-17569	1200	1	see	see	VERB
iiclr-17569	1200	2	also	also	ADV
iiclr-17569	1200	3	26	26	NUM
iiclr-17569	1200	4	u.s.c	u.s.c	ADJ
iiclr-17569	1200	5	.	.	PUNCT
iiclr-17569	1201	1	§	§	PROPN
iiclr-17569	1201	2	§	§	PROPN
iiclr-17569	1201	3	412(a	412(a	PROPN
iiclr-17569	1201	4	)	)	PUNCT
iiclr-17569	1201	5	,	,	PUNCT
iiclr-17569	1201	6	4971	4971	NUM
iiclr-17569	1201	7	(	(	PUNCT
iiclr-17569	1201	8	2000	2000	NUM
iiclr-17569	1201	9	)	)	PUNCT
iiclr-17569	1201	10	.	.	PUNCT
iiclr-17569	1202	1	[	[	X
iiclr-17569	1202	2	vol	vol	NOUN
iiclr-17569	1202	3	.	.	PUNCT
iiclr-17569	1203	1	18:1	18:1	NUM
iiclr-17569	1203	2	a	a	DET
iiclr-17569	1203	3	comparatwve	comparatwve	NOUN
iiclr-17569	1203	4	analysis	analysis	NOUN
iiclr-17569	1203	5	of	of	ADP
iiclr-17569	1203	6	pension	pension	NOUN
iiclr-17569	1203	7	reform	reform	NOUN
iiclr-17569	1203	8	than	than	ADP
iiclr-17569	1203	9	an	an	DET
iiclr-17569	1203	10	annuity	annuity	NOUN
iiclr-17569	1203	11	payment	payment	NOUN
iiclr-17569	1203	12	each	each	DET
iiclr-17569	1203	13	month	month	NOUN
iiclr-17569	1203	14	as	as	SCONJ
iiclr-17569	1203	15	provided	provide	VERB
iiclr-17569	1203	16	by	by	ADP
iiclr-17569	1203	17	a	a	DET
iiclr-17569	1203	18	defined	define	VERB
iiclr-17569	1203	19	benefit	benefit	NOUN
iiclr-17569	1203	20	plan	plan	NOUN
iiclr-17569	1203	21	.	.	PUNCT
iiclr-17569	1204	1	36	36	NUM
iiclr-17569	1205	1	this	this	PRON
iiclr-17569	1205	2	means	mean	VERB
iiclr-17569	1205	3	that	that	SCONJ
iiclr-17569	1205	4	the	the	DET
iiclr-17569	1205	5	risk	risk	NOUN
iiclr-17569	1205	6	of	of	ADP
iiclr-17569	1205	7	longevity	longevity	NOUN
iiclr-17569	1205	8	is	be	AUX
iiclr-17569	1205	9	shifted	shift	VERB
iiclr-17569	1205	10	to	to	ADP
iiclr-17569	1205	11	the	the	DET
iiclr-17569	1205	12	participant	participant	NOUN
iiclr-17569	1205	13	and	and	CCONJ
iiclr-17569	1205	14	they	they	PRON
iiclr-17569	1205	15	bear	bear	VERB
iiclr-17569	1205	16	the	the	DET
iiclr-17569	1205	17	risk	risk	NOUN
iiclr-17569	1205	18	that	that	SCONJ
iiclr-17569	1205	19	they	they	PRON
iiclr-17569	1205	20	will	will	AUX
iiclr-17569	1205	21	out	out	ADV
iiclr-17569	1205	22	live	live	VERB
iiclr-17569	1205	23	the	the	DET
iiclr-17569	1205	24	account	account	NOUN
iiclr-17569	1205	25	balance	balance	NOUN
iiclr-17569	1205	26	in	in	ADP
iiclr-17569	1205	27	their	their	PRON
iiclr-17569	1205	28	money	money	NOUN
iiclr-17569	1205	29	purchase	purchase	NOUN
iiclr-17569	1205	30	plan	plan	NOUN
iiclr-17569	1205	31	account.367	account.367	VERB
iiclr-17569	1205	32	since	since	SCONJ
iiclr-17569	1205	33	it	it	PRON
iiclr-17569	1205	34	would	would	AUX
iiclr-17569	1205	35	be	be	AUX
iiclr-17569	1205	36	the	the	DET
iiclr-17569	1205	37	participant	participant	NOUN
iiclr-17569	1205	38	's	's	PART
iiclr-17569	1205	39	responsibility	responsibility	NOUN
iiclr-17569	1205	40	to	to	PART
iiclr-17569	1205	41	invest	invest	VERB
iiclr-17569	1205	42	the	the	DET
iiclr-17569	1205	43	money	money	NOUN
iiclr-17569	1205	44	according	accord	VERB
iiclr-17569	1205	45	to	to	ADP
iiclr-17569	1205	46	their	their	PRON
iiclr-17569	1205	47	retirement	retirement	NOUN
iiclr-17569	1205	48	goals	goal	NOUN
iiclr-17569	1205	49	,	,	PUNCT
iiclr-17569	1205	50	the	the	DET
iiclr-17569	1205	51	participants	participant	NOUN
iiclr-17569	1205	52	also	also	ADV
iiclr-17569	1205	53	stand	stand	VERB
iiclr-17569	1205	54	to	to	PART
iiclr-17569	1205	55	lose	lose	VERB
iiclr-17569	1205	56	retirement	retirement	NOUN
iiclr-17569	1205	57	assets	asset	NOUN
iiclr-17569	1205	58	,	,	PUNCT
iiclr-17569	1205	59	if	if	SCONJ
iiclr-17569	1205	60	their	their	PRON
iiclr-17569	1205	61	investment	investment	NOUN
iiclr-17569	1205	62	strategy	strategy	NOUN
iiclr-17569	1205	63	does	do	AUX
iiclr-17569	1205	64	not	not	PART
iiclr-17569	1205	65	provide	provide	VERB
iiclr-17569	1205	66	adequate	adequate	ADJ
iiclr-17569	1205	67	returns.368	returns.368	NOUN
iiclr-17569	1205	68	finally	finally	ADV
iiclr-17569	1205	69	,	,	PUNCT
iiclr-17569	1205	70	elderly	elderly	ADJ
iiclr-17569	1205	71	workers	worker	NOUN
iiclr-17569	1205	72	will	will	AUX
iiclr-17569	1205	73	not	not	PART
iiclr-17569	1205	74	benefit	benefit	VERB
iiclr-17569	1205	75	as	as	ADV
iiclr-17569	1205	76	much	much	ADJ
iiclr-17569	1205	77	from	from	ADP
iiclr-17569	1205	78	a	a	DET
iiclr-17569	1205	79	money	money	NOUN
iiclr-17569	1205	80	purchase	purchase	NOUN
iiclr-17569	1205	81	plan	plan	NOUN
iiclr-17569	1205	82	as	as	SCONJ
iiclr-17569	1205	83	younger	young	ADJ
iiclr-17569	1205	84	workers	worker	NOUN
iiclr-17569	1205	85	would	would	AUX
iiclr-17569	1205	86	,	,	PUNCT
iiclr-17569	1205	87	mainly	mainly	ADV
iiclr-17569	1205	88	because	because	SCONJ
iiclr-17569	1205	89	they	they	PRON
iiclr-17569	1205	90	have	have	VERB
iiclr-17569	1205	91	fewer	few	ADJ
iiclr-17569	1205	92	years	year	NOUN
iiclr-17569	1205	93	to	to	PART
iiclr-17569	1205	94	earn	earn	VERB
iiclr-17569	1205	95	interest	interest	NOUN
iiclr-17569	1205	96	on	on	ADP
iiclr-17569	1205	97	the	the	DET
iiclr-17569	1205	98	money	money	NOUN
iiclr-17569	1205	99	in	in	ADP
iiclr-17569	1205	100	their	their	PRON
iiclr-17569	1205	101	accounts	account	NOUN
iiclr-17569	1205	102	.	.	PUNCT
iiclr-17569	1206	1	b.	b.	PROPN
iiclr-17569	1206	2	insuring	insure	VERB
iiclr-17569	1206	3	pensions	pension	NOUN
iiclr-17569	1206	4	it	it	PRON
iiclr-17569	1206	5	is	be	AUX
iiclr-17569	1206	6	very	very	ADV
iiclr-17569	1206	7	important	important	ADJ
iiclr-17569	1206	8	that	that	SCONJ
iiclr-17569	1206	9	the	the	DET
iiclr-17569	1206	10	united	united	PROPN
iiclr-17569	1206	11	states	states	PROPN
iiclr-17569	1206	12	'	'	PART
iiclr-17569	1206	13	pbgc	pbgc	PROPN
iiclr-17569	1206	14	is	be	AUX
iiclr-17569	1206	15	adequately	adequately	ADV
iiclr-17569	1206	16	funded	fund	VERB
iiclr-17569	1206	17	so	so	SCONJ
iiclr-17569	1206	18	that	that	SCONJ
iiclr-17569	1206	19	they	they	PRON
iiclr-17569	1206	20	can	can	AUX
iiclr-17569	1206	21	meet	meet	VERB
iiclr-17569	1206	22	their	their	PRON
iiclr-17569	1206	23	liabilities	liability	NOUN
iiclr-17569	1206	24	.	.	PUNCT
iiclr-17569	1207	1	369	369	NUM
iiclr-17569	1207	2	even	even	ADV
iiclr-17569	1207	3	if	if	SCONJ
iiclr-17569	1207	4	no	no	DET
iiclr-17569	1207	5	new	new	ADJ
iiclr-17569	1207	6	defined	define	VERB
iiclr-17569	1207	7	benefit	benefit	NOUN
iiclr-17569	1207	8	plans	plan	NOUN
iiclr-17569	1207	9	are	be	AUX
iiclr-17569	1207	10	opened	open	VERB
iiclr-17569	1207	11	and	and	CCONJ
iiclr-17569	1207	12	all	all	DET
iiclr-17569	1207	13	the	the	DET
iiclr-17569	1207	14	existing	exist	VERB
iiclr-17569	1207	15	plans	plan	NOUN
iiclr-17569	1207	16	are	be	AUX
iiclr-17569	1207	17	closed	close	VERB
iiclr-17569	1207	18	today	today	NOUN
iiclr-17569	1207	19	,	,	PUNCT
iiclr-17569	1207	20	the	the	DET
iiclr-17569	1207	21	pbgc	pbgc	PROPN
iiclr-17569	1207	22	is	be	AUX
iiclr-17569	1207	23	still	still	ADV
iiclr-17569	1207	24	responsible	responsible	ADJ
iiclr-17569	1207	25	for	for	ADP
iiclr-17569	1207	26	the	the	DET
iiclr-17569	1207	27	liabilities	liability	NOUN
iiclr-17569	1207	28	they	they	PRON
iiclr-17569	1207	29	have	have	AUX
iiclr-17569	1207	30	already	already	ADV
iiclr-17569	1207	31	taken	take	VERB
iiclr-17569	1207	32	on	on	ADP
iiclr-17569	1207	33	,	,	PUNCT
iiclr-17569	1207	34	even	even	ADV
iiclr-17569	1207	35	though	though	SCONJ
iiclr-17569	1207	36	the	the	DET
iiclr-17569	1207	37	liabilities	liability	NOUN
iiclr-17569	1207	38	may	may	AUX
iiclr-17569	1207	39	not	not	PART
iiclr-17569	1207	40	become	become	VERB
iiclr-17569	1207	41	payable	payable	ADJ
iiclr-17569	1207	42	for	for	ADP
iiclr-17569	1207	43	many	many	ADJ
iiclr-17569	1207	44	years	year	NOUN
iiclr-17569	1207	45	in	in	ADP
iiclr-17569	1207	46	the	the	DET
iiclr-17569	1207	47	future	future	NOUN
iiclr-17569	1207	48	.	.	PUNCT
iiclr-17569	1208	1	the	the	DET
iiclr-17569	1208	2	united	united	PROPN
iiclr-17569	1208	3	states	states	PROPN
iiclr-17569	1208	4	'	'	PART
iiclr-17569	1208	5	ppa	ppa	PROPN
iiclr-17569	1208	6	2006	2006	NUM
iiclr-17569	1208	7	requires	require	VERB
iiclr-17569	1208	8	employers	employer	NOUN
iiclr-17569	1208	9	with	with	ADP
iiclr-17569	1208	10	at	at	ADP
iiclr-17569	1208	11	-	-	PUNCT
iiclr-17569	1208	12	risk	risk	NOUN
iiclr-17569	1208	13	plans	plan	NOUN
iiclr-17569	1208	14	to	to	PART
iiclr-17569	1208	15	pay	pay	VERB
iiclr-17569	1208	16	a	a	DET
iiclr-17569	1208	17	premium	premium	NOUN
iiclr-17569	1208	18	based	base	VERB
iiclr-17569	1208	19	on	on	ADP
iiclr-17569	1208	20	the	the	DET
iiclr-17569	1208	21	amount	amount	NOUN
iiclr-17569	1208	22	of	of	ADP
iiclr-17569	1208	23	risk	risk	NOUN
iiclr-17569	1208	24	the	the	DET
iiclr-17569	1208	25	employer	employer	NOUN
iiclr-17569	1208	26	's	's	PART
iiclr-17569	1208	27	plan	plan	NOUN
iiclr-17569	1208	28	has	have	VERB
iiclr-17569	1208	29	of	of	ADP
iiclr-17569	1208	30	transferring	transfer	VERB
iiclr-17569	1208	31	liabilities	liability	NOUN
iiclr-17569	1208	32	to	to	ADP
iiclr-17569	1208	33	the	the	DET
iiclr-17569	1208	34	pbgc	pbgc	PROPN
iiclr-17569	1208	35	.	.	PUNCT
iiclr-17569	1209	1	370	370	NUM
iiclr-17569	1210	1	these	these	DET
iiclr-17569	1210	2	statutes	statute	NOUN
iiclr-17569	1210	3	force	force	VERB
iiclr-17569	1210	4	plans	plan	NOUN
iiclr-17569	1210	5	that	that	PRON
iiclr-17569	1210	6	are	be	AUX
iiclr-17569	1210	7	more	more	ADV
iiclr-17569	1210	8	likely	likely	ADJ
iiclr-17569	1210	9	to	to	PART
iiclr-17569	1210	10	be	be	AUX
iiclr-17569	1210	11	taken	take	VERB
iiclr-17569	1210	12	over	over	ADP
iiclr-17569	1210	13	by	by	ADP
iiclr-17569	1210	14	the	the	DET
iiclr-17569	1210	15	pbgc	pbgc	PROPN
iiclr-17569	1210	16	to	to	PART
iiclr-17569	1210	17	help	help	VERB
iiclr-17569	1210	18	fund	fund	VERB
iiclr-17569	1210	19	the	the	DET
iiclr-17569	1210	20	risk	risk	NOUN
iiclr-17569	1210	21	that	that	SCONJ
iiclr-17569	1210	22	they	they	PRON
iiclr-17569	1210	23	are	be	AUX
iiclr-17569	1210	24	creating	create	VERB
iiclr-17569	1210	25	.	.	PUNCT
iiclr-17569	1211	1	371	371	NUM
iiclr-17569	1211	2	requiring	require	VERB
iiclr-17569	1211	3	at	at	ADP
iiclr-17569	1211	4	-	-	PUNCT
iiclr-17569	1211	5	risk	risk	NOUN
iiclr-17569	1211	6	plans	plan	NOUN
iiclr-17569	1211	7	to	to	PART
iiclr-17569	1211	8	help	help	VERB
iiclr-17569	1211	9	defray	defray	VERB
iiclr-17569	1211	10	any	any	DET
iiclr-17569	1211	11	future	future	ADJ
iiclr-17569	1211	12	costs	cost	VERB
iiclr-17569	1211	13	the	the	DET
iiclr-17569	1211	14	plans	plan	NOUN
iiclr-17569	1211	15	may	may	AUX
iiclr-17569	1211	16	have	have	VERB
iiclr-17569	1211	17	is	be	AUX
iiclr-17569	1211	18	a	a	DET
iiclr-17569	1211	19	prudent	prudent	ADJ
iiclr-17569	1211	20	move	move	NOUN
iiclr-17569	1211	21	.	.	PUNCT
iiclr-17569	1212	1	however	however	ADV
iiclr-17569	1212	2	,	,	PUNCT
iiclr-17569	1212	3	since	since	SCONJ
iiclr-17569	1212	4	the	the	DET
iiclr-17569	1212	5	method	method	NOUN
iiclr-17569	1212	6	by	by	ADP
iiclr-17569	1212	7	which	which	PRON
iiclr-17569	1212	8	the	the	DET
iiclr-17569	1212	9	risk	risk	NOUN
iiclr-17569	1212	10	-	-	PUNCT
iiclr-17569	1212	11	based	base	VERB
iiclr-17569	1212	12	premium	premium	NOUN
iiclr-17569	1212	13	is	be	AUX
iiclr-17569	1212	14	calculated	calculate	VERB
iiclr-17569	1212	15	has	have	AUX
iiclr-17569	1212	16	recently	recently	ADV
iiclr-17569	1212	17	changed;372	changed;372	VERB
iiclr-17569	1212	18	only	only	ADV
iiclr-17569	1212	19	366	366	NUM
iiclr-17569	1212	20	.	.	PUNCT
iiclr-17569	1213	1	irs	irs	PROPN
iiclr-17569	1213	2	,	,	PUNCT
iiclr-17569	1213	3	supra	supra	PROPN
iiclr-17569	1213	4	note	note	VERB
iiclr-17569	1213	5	350	350	NUM
iiclr-17569	1213	6	;	;	PUNCT
iiclr-17569	1213	7	but	but	CCONJ
iiclr-17569	1213	8	see	see	VERB
iiclr-17569	1213	9	u.s	u.s	PROPN
iiclr-17569	1213	10	.	.	PROPN
iiclr-17569	1213	11	gov't	gov't	PROPN
iiclr-17569	1213	12	accountabity	accountabity	NOUN
iiclr-17569	1213	13	off	off	ADP
iiclr-17569	1213	14	.	.	PUNCT
iiclr-17569	1213	15	,	,	PUNCT
iiclr-17569	1213	16	report	report	VERB
iiclr-17569	1213	17	to	to	ADP
iiclr-17569	1213	18	congressional	congressional	ADJ
iiclr-17569	1213	19	requesters	requester	NOUN
iiclr-17569	1213	20	:	:	PUNCT
iiclr-17569	1213	21	private	private	ADJ
iiclr-17569	1213	22	pensions	pension	NOUN
iiclr-17569	1213	23	participants	participant	NOUN
iiclr-17569	1213	24	need	need	VERB
iiclr-17569	1213	25	information	information	NOUN
iiclr-17569	1213	26	on	on	ADP
iiclr-17569	1213	27	risks	risk	NOUN
iiclr-17569	1213	28	they	they	PRON
iiclr-17569	1213	29	face	face	VERB
iiclr-17569	1213	30	in	in	ADP
iiclr-17569	1213	31	managing	manage	VERB
iiclr-17569	1213	32	pension	pension	NOUN
iiclr-17569	1213	33	assets	asset	NOUN
iiclr-17569	1213	34	at	at	ADP
iiclr-17569	1213	35	and	and	CCONJ
iiclr-17569	1213	36	during	during	ADP
iiclr-17569	1213	37	retirement	retirement	NOUN
iiclr-17569	1213	38	13	13	NUM
iiclr-17569	1213	39	(	(	PUNCT
iiclr-17569	1213	40	2003	2003	NUM
iiclr-17569	1213	41	)	)	PUNCT
iiclr-17569	1213	42	(	(	PUNCT
iiclr-17569	1213	43	finding	find	VERB
iiclr-17569	1213	44	that	that	SCONJ
iiclr-17569	1213	45	plan	plan	NOUN
iiclr-17569	1213	46	sponsors	sponsor	NOUN
iiclr-17569	1213	47	are	be	AUX
iiclr-17569	1213	48	offering	offer	VERB
iiclr-17569	1213	49	lump	lump	NOUN
iiclr-17569	1213	50	sum	sum	NOUN
iiclr-17569	1213	51	payments	payment	NOUN
iiclr-17569	1213	52	as	as	ADP
iiclr-17569	1213	53	an	an	DET
iiclr-17569	1213	54	option	option	NOUN
iiclr-17569	1213	55	in	in	ADP
iiclr-17569	1213	56	pension	pension	NOUN
iiclr-17569	1213	57	plans	plan	NOUN
iiclr-17569	1213	58	because	because	SCONJ
iiclr-17569	1213	59	employees	employee	NOUN
iiclr-17569	1213	60	"	"	PUNCT
iiclr-17569	1213	61	generally	generally	ADV
iiclr-17569	1213	62	prefer	prefer	VERB
iiclr-17569	1213	63	them	they	PRON
iiclr-17569	1213	64	to	to	ADP
iiclr-17569	1213	65	annuities	annuity	NOUN
iiclr-17569	1213	66	.	.	PUNCT
iiclr-17569	1213	67	"	"	PUNCT
iiclr-17569	1213	68	)	)	PUNCT
iiclr-17569	1213	69	.	.	PUNCT
iiclr-17569	1214	1	367	367	NUM
iiclr-17569	1214	2	.	.	PUNCT
iiclr-17569	1214	3	see	see	VERB
iiclr-17569	1214	4	supra	supra	PROPN
iiclr-17569	1214	5	pp	pp	PROPN
iiclr-17569	1214	6	.	.	PUNCT
iiclr-17569	1215	1	2	2	NUM
iiclr-17569	1215	2	-	-	SYM
iiclr-17569	1215	3	3	3	NUM
iiclr-17569	1215	4	and	and	CCONJ
iiclr-17569	1215	5	notes	note	NOUN
iiclr-17569	1215	6	13	13	NUM
iiclr-17569	1215	7	,	,	PUNCT
iiclr-17569	1215	8	15	15	NUM
iiclr-17569	1215	9	.	.	NOUN
iiclr-17569	1215	10	368	368	NUM
iiclr-17569	1215	11	.	.	PUNCT
iiclr-17569	1216	1	i	i	PRON
iiclr-17569	1216	2	d.	d.	VERB
iiclr-17569	1216	3	at	at	ADP
iiclr-17569	1216	4	pp	pp	ADV
iiclr-17569	1216	5	.	.	PUNCT
iiclr-17569	1217	1	2	2	NUM
iiclr-17569	1217	2	-	-	SYM
iiclr-17569	1217	3	3	3	NUM
iiclr-17569	1217	4	and	and	CCONJ
iiclr-17569	1217	5	notes	note	VERB
iiclr-17569	1217	6	13	13	NUM
iiclr-17569	1217	7	-	-	SYM
iiclr-17569	1217	8	14	14	NUM
iiclr-17569	1217	9	.	.	PUNCT
iiclr-17569	1217	10	369	369	NUM
iiclr-17569	1217	11	.	.	PUNCT
iiclr-17569	1218	1	but	but	CCONJ
iiclr-17569	1218	2	see	see	VERB
iiclr-17569	1218	3	richard	richard	PROPN
iiclr-17569	1218	4	a.	a.	PROPN
iiclr-17569	1218	5	ippolito	ippolito	PROPN
iiclr-17569	1218	6	,	,	PUNCT
iiclr-17569	1218	7	how	how	SCONJ
iiclr-17569	1218	8	to	to	PART
iiclr-17569	1218	9	reduce	reduce	VERB
iiclr-17569	1218	10	the	the	DET
iiclr-17569	1218	11	cost	cost	NOUN
iiclr-17569	1218	12	of	of	ADP
iiclr-17569	1218	13	federal	federal	ADJ
iiclr-17569	1218	14	pension	pension	NOUN
iiclr-17569	1218	15	insurance	insurance	NOUN
iiclr-17569	1218	16	,	,	PUNCT
iiclr-17569	1218	17	pol'y	pol'y	NOUN
iiclr-17569	1218	18	analysis	analysis	NOUN
iiclr-17569	1218	19	,	,	PUNCT
iiclr-17569	1218	20	no	no	INTJ
iiclr-17569	1218	21	.	.	NOUN
iiclr-17569	1218	22	523	523	NUM
iiclr-17569	1218	23	,	,	PUNCT
iiclr-17569	1218	24	aug	aug	PROPN
iiclr-17569	1218	25	.	.	PROPN
iiclr-17569	1218	26	24	24	NUM
iiclr-17569	1218	27	,	,	PUNCT
iiclr-17569	1218	28	2004	2004	NUM
iiclr-17569	1218	29	,	,	PUNCT
iiclr-17569	1218	30	at	at	ADP
iiclr-17569	1218	31	13	13	NUM
iiclr-17569	1218	32	-	-	SYM
iiclr-17569	1218	33	15	15	NUM
iiclr-17569	1218	34	,	,	PUNCT
iiclr-17569	1218	35	available	available	ADJ
iiclr-17569	1218	36	at	at	ADP
iiclr-17569	1218	37	http://www.cato.orglpubs/pas/pa523.pdf	http://www.cato.orglpubs/pas/pa523.pdf	NOUN
iiclr-17569	1218	38	(	(	PUNCT
iiclr-17569	1218	39	last	last	ADV
iiclr-17569	1218	40	visited	visit	VERB
iiclr-17569	1218	41	jan	jan	PROPN
iiclr-17569	1218	42	.	.	PROPN
iiclr-17569	1218	43	20	20	NUM
iiclr-17569	1218	44	,	,	PUNCT
iiclr-17569	1218	45	2008	2008	NUM
iiclr-17569	1218	46	)	)	PUNCT
iiclr-17569	1218	47	.	.	PUNCT
iiclr-17569	1219	1	ippolito	ippolito	PROPN
iiclr-17569	1219	2	,	,	PUNCT
iiclr-17569	1219	3	who	who	PRON
iiclr-17569	1219	4	formerly	formerly	ADV
iiclr-17569	1219	5	served	serve	VERB
iiclr-17569	1219	6	as	as	ADP
iiclr-17569	1219	7	the	the	DET
iiclr-17569	1219	8	pbgc	pbgc	PROPN
iiclr-17569	1219	9	's	's	PART
iiclr-17569	1219	10	chief	chief	ADJ
iiclr-17569	1219	11	economist	economist	NOUN
iiclr-17569	1219	12	,	,	PUNCT
iiclr-17569	1219	13	argues	argue	VERB
iiclr-17569	1219	14	"	"	PUNCT
iiclr-17569	1219	15	that	that	SCONJ
iiclr-17569	1219	16	congress	congress	PROPN
iiclr-17569	1219	17	[	[	X
iiclr-17569	1219	18	should	should	AUX
iiclr-17569	1219	19	]	]	PART
iiclr-17569	1219	20	convert	convert	VERB
iiclr-17569	1219	21	defined	define	VERB
iiclr-17569	1219	22	benefit	benefit	NOUN
iiclr-17569	1219	23	pension	pension	NOUN
iiclr-17569	1219	24	insurance	insurance	NOUN
iiclr-17569	1219	25	from	from	ADP
iiclr-17569	1219	26	a	a	DET
iiclr-17569	1219	27	government	government	NOUN
iiclr-17569	1219	28	sponsored	sponsor	VERB
iiclr-17569	1219	29	and	and	CCONJ
iiclr-17569	1219	30	guaranteed	guarantee	VERB
iiclr-17569	1219	31	program	program	NOUN
iiclr-17569	1219	32	to	to	ADP
iiclr-17569	1219	33	a	a	DET
iiclr-17569	1219	34	private	private	ADJ
iiclr-17569	1219	35	pooling	pooling	NOUN
iiclr-17569	1219	36	mechanism	mechanism	NOUN
iiclr-17569	1219	37	,	,	PUNCT
iiclr-17569	1219	38	through	through	ADP
iiclr-17569	1219	39	which	which	PRON
iiclr-17569	1219	40	all	all	DET
iiclr-17569	1219	41	plan	plan	NOUN
iiclr-17569	1219	42	sponsors	sponsor	NOUN
iiclr-17569	1219	43	would	would	AUX
iiclr-17569	1219	44	collectively	collectively	ADV
iiclr-17569	1219	45	bear	bear	VERB
iiclr-17569	1219	46	the	the	DET
iiclr-17569	1219	47	risk	risk	NOUN
iiclr-17569	1219	48	of	of	ADP
iiclr-17569	1219	49	an	an	DET
iiclr-17569	1219	50	individual	individual	ADJ
iiclr-17569	1219	51	plan	plan	NOUN
iiclr-17569	1219	52	sponsor	sponsor	NOUN
iiclr-17569	1219	53	's	's	PART
iiclr-17569	1219	54	termination	termination	NOUN
iiclr-17569	1219	55	and	and	CCONJ
iiclr-17569	1219	56	market	market	NOUN
iiclr-17569	1219	57	and	and	CCONJ
iiclr-17569	1219	58	sponsor	sponsor	NOUN
iiclr-17569	1219	59	-	-	PUNCT
iiclr-17569	1219	60	specific	specific	ADJ
iiclr-17569	1219	61	factors	factor	NOUN
iiclr-17569	1219	62	would	would	AUX
iiclr-17569	1219	63	set	set	VERB
iiclr-17569	1219	64	premiums	premium	NOUN
iiclr-17569	1219	65	.	.	PUNCT
iiclr-17569	1219	66	"	"	PUNCT
iiclr-17569	1220	1	brannick	brannick	NOUN
iiclr-17569	1220	2	,	,	PUNCT
iiclr-17569	1220	3	supra	supra	PROPN
iiclr-17569	1220	4	note	note	NOUN
iiclr-17569	1220	5	76	76	NUM
iiclr-17569	1220	6	,	,	PUNCT
iiclr-17569	1220	7	at	at	ADP
iiclr-17569	1220	8	1617	1617	NUM
iiclr-17569	1220	9	.	.	PUNCT
iiclr-17569	1221	1	the	the	DET
iiclr-17569	1221	2	pbgc	pbgc	PROPN
iiclr-17569	1221	3	would	would	AUX
iiclr-17569	1221	4	be	be	AUX
iiclr-17569	1221	5	terminated	terminate	VERB
iiclr-17569	1221	6	after	after	SCONJ
iiclr-17569	1221	7	the	the	DET
iiclr-17569	1221	8	federal	federal	ADJ
iiclr-17569	1221	9	government	government	NOUN
iiclr-17569	1221	10	made	make	VERB
iiclr-17569	1221	11	up	up	ADP
iiclr-17569	1221	12	the	the	DET
iiclr-17569	1221	13	difference	difference	NOUN
iiclr-17569	1221	14	between	between	ADP
iiclr-17569	1221	15	the	the	DET
iiclr-17569	1221	16	pbgc	pbgc	PROPN
iiclr-17569	1221	17	's	's	PART
iiclr-17569	1221	18	assets	asset	NOUN
iiclr-17569	1221	19	and	and	CCONJ
iiclr-17569	1221	20	its	its	PRON
iiclr-17569	1221	21	liabilities	liability	NOUN
iiclr-17569	1221	22	.	.	PUNCT
iiclr-17569	1222	1	i	i	PRON
iiclr-17569	1222	2	d.	d.	PROPN
iiclr-17569	1222	3	then	then	ADV
iiclr-17569	1222	4	"	"	PUNCT
iiclr-17569	1222	5	plan	plan	NOUN
iiclr-17569	1222	6	sponsors	sponsor	NOUN
iiclr-17569	1222	7	would	would	AUX
iiclr-17569	1222	8	belong	belong	VERB
iiclr-17569	1222	9	to	to	ADP
iiclr-17569	1222	10	a	a	DET
iiclr-17569	1222	11	self	self	NOUN
iiclr-17569	1222	12	-	-	PUNCT
iiclr-17569	1222	13	insurance	insurance	NOUN
iiclr-17569	1222	14	pool	pool	NOUN
iiclr-17569	1222	15	that	that	PRON
iiclr-17569	1222	16	would	would	AUX
iiclr-17569	1222	17	have	have	VERB
iiclr-17569	1222	18	a	a	DET
iiclr-17569	1222	19	governing	govern	VERB
iiclr-17569	1222	20	board	board	NOUN
iiclr-17569	1222	21	to	to	PART
iiclr-17569	1222	22	set	set	VERB
iiclr-17569	1222	23	premiums	premium	NOUN
iiclr-17569	1222	24	and	and	CCONJ
iiclr-17569	1222	25	policy	policy	NOUN
iiclr-17569	1222	26	.	.	PUNCT
iiclr-17569	1222	27	"	"	PUNCT
iiclr-17569	1223	1	i	i	PRON
iiclr-17569	1223	2	d.	d.	PROPN
iiclr-17569	1223	3	eventually	eventually	ADV
iiclr-17569	1223	4	,	,	PUNCT
iiclr-17569	1223	5	plan	plan	NOUN
iiclr-17569	1223	6	sponsors	sponsor	NOUN
iiclr-17569	1223	7	could	could	AUX
iiclr-17569	1223	8	opt	opt	VERB
iiclr-17569	1223	9	out	out	ADP
iiclr-17569	1223	10	of	of	ADP
iiclr-17569	1223	11	the	the	DET
iiclr-17569	1223	12	self	self	NOUN
iiclr-17569	1223	13	-	-	PUNCT
iiclr-17569	1223	14	insurance	insurance	NOUN
iiclr-17569	1223	15	pool	pool	NOUN
iiclr-17569	1223	16	by	by	ADP
iiclr-17569	1223	17	obtaining	obtain	VERB
iiclr-17569	1223	18	private	private	ADJ
iiclr-17569	1223	19	insurance	insurance	NOUN
iiclr-17569	1223	20	.	.	PUNCT
iiclr-17569	1224	1	i	i	PRON
iiclr-17569	1224	2	d.	d.	PROPN
iiclr-17569	1224	3	"	"	PUNCT
iiclr-17569	1224	4	sponsors	sponsor	NOUN
iiclr-17569	1224	5	of	of	ADP
iiclr-17569	1224	6	underfunded	underfunded	ADJ
iiclr-17569	1224	7	plan	plan	NOUN
iiclr-17569	1224	8	will	will	AUX
iiclr-17569	1224	9	then	then	ADV
iiclr-17569	1224	10	have	have	VERB
iiclr-17569	1224	11	an	an	DET
iiclr-17569	1224	12	interest	interest	NOUN
iiclr-17569	1224	13	in	in	ADP
iiclr-17569	1224	14	reducing	reduce	VERB
iiclr-17569	1224	15	their	their	PRON
iiclr-17569	1224	16	reliance	reliance	NOUN
iiclr-17569	1224	17	on	on	ADP
iiclr-17569	1224	18	payments	payment	NOUN
iiclr-17569	1224	19	from	from	ADP
iiclr-17569	1224	20	well	well	ADV
iiclr-17569	1224	21	-	-	PUNCT
iiclr-17569	1224	22	funded	fund	VERB
iiclr-17569	1224	23	plans	plan	NOUN
iiclr-17569	1224	24	so	so	SCONJ
iiclr-17569	1224	25	as	as	SCONJ
iiclr-17569	1224	26	to	to	PART
iiclr-17569	1224	27	keep	keep	VERB
iiclr-17569	1224	28	them	they	PRON
iiclr-17569	1224	29	as	as	ADP
iiclr-17569	1224	30	a	a	DET
iiclr-17569	1224	31	source	source	NOUN
iiclr-17569	1224	32	of	of	ADP
iiclr-17569	1224	33	some	some	DET
iiclr-17569	1224	34	help	help	NOUN
iiclr-17569	1224	35	in	in	ADP
iiclr-17569	1224	36	solving	solve	VERB
iiclr-17569	1224	37	the	the	DET
iiclr-17569	1224	38	underfunding	underfunding	ADJ
iiclr-17569	1224	39	problem	problem	NOUN
iiclr-17569	1224	40	.	.	PUNCT
iiclr-17569	1224	41	"	"	PUNCT
iiclr-17569	1225	1	ippolito	ippolito	PROPN
iiclr-17569	1225	2	,	,	PUNCT
iiclr-17569	1225	3	supra	supra	PROPN
iiclr-17569	1225	4	,	,	PUNCT
iiclr-17569	1225	5	at	at	ADP
iiclr-17569	1225	6	14	14	NUM
iiclr-17569	1225	7	.	.	PUNCT
iiclr-17569	1225	8	370	370	NUM
iiclr-17569	1225	9	.	.	PUNCT
iiclr-17569	1226	1	cch	cch	PROPN
iiclr-17569	1226	2	,	,	PUNCT
iiclr-17569	1226	3	supra	supra	PROPN
iiclr-17569	1226	4	note	note	PROPN
iiclr-17569	1226	5	40	40	NUM
iiclr-17569	1226	6	,	,	PUNCT
iiclr-17569	1226	7	at	at	ADP
iiclr-17569	1226	8	203	203	NUM
iiclr-17569	1226	9	-	-	SYM
iiclr-17569	1226	10	05	05	NUM
iiclr-17569	1226	11	.	.	NOUN
iiclr-17569	1226	12	371	371	NUM
iiclr-17569	1226	13	.	.	PUNCT
iiclr-17569	1227	1	see	see	VERB
iiclr-17569	1227	2	brannick	brannick	NOUN
iiclr-17569	1227	3	,	,	PUNCT
iiclr-17569	1227	4	supra	supra	PROPN
iiclr-17569	1227	5	note	note	NOUN
iiclr-17569	1227	6	76	76	NUM
iiclr-17569	1227	7	,	,	PUNCT
iiclr-17569	1227	8	at	at	ADP
iiclr-17569	1227	9	1618	1618	NUM
iiclr-17569	1227	10	.	.	PUNCT
iiclr-17569	1228	1	372	372	NUM
iiclr-17569	1228	2	.	.	PUNCT
iiclr-17569	1229	1	the	the	DET
iiclr-17569	1229	2	risk	risk	NOUN
iiclr-17569	1229	3	based	base	VERB
iiclr-17569	1229	4	premiums	premium	NOUN
iiclr-17569	1229	5	for	for	ADP
iiclr-17569	1229	6	the	the	DET
iiclr-17569	1229	7	pbgc	pbgc	PROPN
iiclr-17569	1229	8	are	be	AUX
iiclr-17569	1229	9	effective	effective	ADJ
iiclr-17569	1229	10	"	"	PUNCT
iiclr-17569	1230	1	[	[	X
iiclr-17569	1230	2	for	for	ADP
iiclr-17569	1230	3	plan	plan	NOUN
iiclr-17569	1230	4	years	year	NOUN
iiclr-17569	1230	5	beginning	begin	VERB
iiclr-17569	1230	6	after	after	ADP
iiclr-17569	1230	7	2007	2007	NUM
iiclr-17569	1230	8	.	.	PUNCT
iiclr-17569	1230	9	"	"	PUNCT
iiclr-17569	1231	1	thomson	thomson	PROPN
iiclr-17569	1231	2	ria	ria	PROPN
iiclr-17569	1231	3	,	,	PUNCT
iiclr-17569	1231	4	supra	supra	PROPN
iiclr-17569	1231	5	note	note	PROPN
iiclr-17569	1231	6	108	108	NUM
iiclr-17569	1231	7	,	,	PUNCT
iiclr-17569	1231	8	at	at	ADP
iiclr-17569	1231	9	270	270	NUM
iiclr-17569	1231	10	.	.	PUNCT
iiclr-17569	1231	11	2008	2008	NUM
iiclr-17569	1231	12	]	]	PUNCT
iiclr-17569	1231	13	ind	ind	NOUN
iiclr-17569	1231	14	.	.	PUNCT
iiclr-17569	1232	1	int'l	int'l	PROPN
iiclr-17569	1232	2	&	&	CCONJ
iiclr-17569	1232	3	comp	comp	PROPN
iiclr-17569	1232	4	.	.	PUNCT
iiclr-17569	1233	1	l.	l.	PROPN
iiclr-17569	1233	2	rev	rev	PROPN
iiclr-17569	1233	3	.	.	PROPN
iiclr-17569	1233	4	time	time	NOUN
iiclr-17569	1233	5	will	will	AUX
iiclr-17569	1233	6	tell	tell	VERB
iiclr-17569	1233	7	if	if	SCONJ
iiclr-17569	1233	8	the	the	DET
iiclr-17569	1233	9	revenue	revenue	NOUN
iiclr-17569	1233	10	from	from	ADP
iiclr-17569	1233	11	these	these	DET
iiclr-17569	1233	12	premiums	premium	NOUN
iiclr-17569	1233	13	is	be	AUX
iiclr-17569	1233	14	sufficient	sufficient	ADJ
iiclr-17569	1233	15	to	to	PART
iiclr-17569	1233	16	meet	meet	VERB
iiclr-17569	1233	17	future	future	ADJ
iiclr-17569	1233	18	liabilities	liability	NOUN
iiclr-17569	1233	19	.	.	PUNCT
iiclr-17569	1234	1	while	while	SCONJ
iiclr-17569	1234	2	increasing	increase	VERB
iiclr-17569	1234	3	revenues	revenue	NOUN
iiclr-17569	1234	4	will	will	AUX
iiclr-17569	1234	5	help	help	VERB
iiclr-17569	1234	6	defray	defray	VERB
iiclr-17569	1234	7	the	the	DET
iiclr-17569	1234	8	costs	cost	NOUN
iiclr-17569	1234	9	of	of	ADP
iiclr-17569	1234	10	insuring	insure	VERB
iiclr-17569	1234	11	defined	define	VERB
iiclr-17569	1234	12	benefit	benefit	NOUN
iiclr-17569	1234	13	pension	pension	NOUN
iiclr-17569	1234	14	plans	plan	NOUN
iiclr-17569	1234	15	,	,	PUNCT
iiclr-17569	1234	16	it	it	PRON
iiclr-17569	1234	17	still	still	ADV
iiclr-17569	1234	18	may	may	AUX
iiclr-17569	1234	19	not	not	PART
iiclr-17569	1234	20	be	be	AUX
iiclr-17569	1234	21	enough	enough	ADJ
iiclr-17569	1234	22	to	to	PART
iiclr-17569	1234	23	make	make	VERB
iiclr-17569	1234	24	up	up	ADP
iiclr-17569	1234	25	for	for	ADP
iiclr-17569	1234	26	the	the	DET
iiclr-17569	1234	27	increasing	increase	VERB
iiclr-17569	1234	28	liabilities	liability	NOUN
iiclr-17569	1234	29	the	the	DET
iiclr-17569	1234	30	pbgc	pbgc	PROPN
iiclr-17569	1234	31	is	be	AUX
iiclr-17569	1234	32	incurring.373	incurring.373	NOUN
iiclr-17569	1234	33	the	the	DET
iiclr-17569	1234	34	increase	increase	NOUN
iiclr-17569	1234	35	in	in	ADP
iiclr-17569	1234	36	premiums	premium	NOUN
iiclr-17569	1234	37	for	for	ADP
iiclr-17569	1234	38	cash	cash	NOUN
iiclr-17569	1234	39	strapped	strap	VERB
iiclr-17569	1234	40	employers	employer	NOUN
iiclr-17569	1234	41	may	may	AUX
iiclr-17569	1234	42	be	be	AUX
iiclr-17569	1234	43	the	the	DET
iiclr-17569	1234	44	final	final	ADJ
iiclr-17569	1234	45	straw	straw	NOUN
iiclr-17569	1234	46	and	and	CCONJ
iiclr-17569	1234	47	could	could	AUX
iiclr-17569	1234	48	encourage	encourage	VERB
iiclr-17569	1234	49	employers	employer	NOUN
iiclr-17569	1234	50	to	to	PART
iiclr-17569	1234	51	terminate	terminate	VERB
iiclr-17569	1234	52	their	their	PRON
iiclr-17569	1234	53	plans	plan	NOUN
iiclr-17569	1234	54	,	,	PUNCT
iiclr-17569	1234	55	"	"	PUNCT
iiclr-17569	1234	56	rather	rather	ADV
iiclr-17569	1234	57	than	than	ADP
iiclr-17569	1234	58	continuing	continue	VERB
iiclr-17569	1234	59	to	to	PART
iiclr-17569	1234	60	make	make	VERB
iiclr-17569	1234	61	contributions	contribution	NOUN
iiclr-17569	1234	62	and	and	CCONJ
iiclr-17569	1234	63	pay[ing	pay[ing	ADJ
iiclr-17569	1234	64	]	]	X
iiclr-17569	1234	65	high	high	ADJ
iiclr-17569	1234	66	premiums	premium	NOUN
iiclr-17569	1234	67	.	.	PUNCT
iiclr-17569	1235	1	374	374	NUM
iiclr-17569	1235	2	finally	finally	ADV
iiclr-17569	1235	3	,	,	PUNCT
iiclr-17569	1235	4	increasing	increase	VERB
iiclr-17569	1235	5	premiums	premium	NOUN
iiclr-17569	1235	6	may	may	AUX
iiclr-17569	1235	7	not	not	PART
iiclr-17569	1235	8	generate	generate	VERB
iiclr-17569	1235	9	enough	enough	ADJ
iiclr-17569	1235	10	revenue	revenue	NOUN
iiclr-17569	1235	11	to	to	PART
iiclr-17569	1235	12	cover	cover	VERB
iiclr-17569	1235	13	liabilities	liability	NOUN
iiclr-17569	1235	14	.	.	PUNCT
iiclr-17569	1236	1	one	one	NUM
iiclr-17569	1236	2	alternative	alternative	NOUN
iiclr-17569	1236	3	,	,	PUNCT
iiclr-17569	1236	4	suggested	suggest	VERB
iiclr-17569	1236	5	in	in	ADP
iiclr-17569	1236	6	a	a	DET
iiclr-17569	1236	7	student	student	NOUN
iiclr-17569	1236	8	note	note	NOUN
iiclr-17569	1236	9	,	,	PUNCT
iiclr-17569	1236	10	is	be	AUX
iiclr-17569	1236	11	a	a	DET
iiclr-17569	1236	12	"	"	PUNCT
iiclr-17569	1236	13	mandatory	mandatory	ADJ
iiclr-17569	1236	14	allocation	allocation	NOUN
iiclr-17569	1236	15	of	of	ADP
iiclr-17569	1236	16	20	20	NUM
iiclr-17569	1236	17	percent	percent	NOUN
iiclr-17569	1236	18	of	of	ADP
iiclr-17569	1236	19	an	an	DET
iiclr-17569	1236	20	individual	individual	NOUN
iiclr-17569	1236	21	's	's	PART
iiclr-17569	1236	22	defined	define	VERB
iiclr-17569	1236	23	benefit	benefit	NOUN
iiclr-17569	1236	24	pension	pension	NOUN
iiclr-17569	1236	25	funds	fund	NOUN
iiclr-17569	1236	26	,	,	PUNCT
iiclr-17569	1236	27	to	to	PART
iiclr-17569	1236	28	be	be	AUX
iiclr-17569	1236	29	put	put	VERB
iiclr-17569	1236	30	into	into	ADP
iiclr-17569	1236	31	a	a	DET
iiclr-17569	1236	32	low	low	ADJ
iiclr-17569	1236	33	-	-	PUNCT
iiclr-17569	1236	34	risk	risk	NOUN
iiclr-17569	1236	35	[	[	X
iiclr-17569	1236	36	federal	federal	ADJ
iiclr-17569	1236	37	depository	depository	NOUN
iiclr-17569	1236	38	insurance	insurance	NOUN
iiclr-17569	1236	39	corporation	corporation	NOUN
iiclr-17569	1236	40	]	]	PUNCT
iiclr-17569	1236	41	fdic	fdic	PROPN
iiclr-17569	1236	42	insured	insure	VERB
iiclr-17569	1236	43	[	[	PUNCT
iiclr-17569	1236	44	individual	individual	ADJ
iiclr-17569	1236	45	retirement	retirement	NOUN
iiclr-17569	1236	46	account	account	PROPN
iiclr-17569	1236	47	]	]	PUNCT
iiclr-17569	1237	1	ira	ira	PROPN
iiclr-17569	1237	2	.	.	PROPN
iiclr-17569	1237	3	375	375	NUM
iiclr-17569	1237	4	the	the	DET
iiclr-17569	1237	5	fdic	fdic	PROPN
iiclr-17569	1237	6	is	be	AUX
iiclr-17569	1237	7	similar	similar	ADJ
iiclr-17569	1237	8	to	to	ADP
iiclr-17569	1237	9	the	the	DET
iiclr-17569	1237	10	pbgc	pbgc	PROPN
iiclr-17569	1237	11	,	,	PUNCT
iiclr-17569	1237	12	in	in	SCONJ
iiclr-17569	1237	13	that	that	SCONJ
iiclr-17569	1237	14	it	it	PRON
iiclr-17569	1237	15	is	be	AUX
iiclr-17569	1237	16	a	a	DET
iiclr-17569	1237	17	nonprofit	nonprofit	ADJ
iiclr-17569	1237	18	government	government	NOUN
iiclr-17569	1237	19	organization	organization	NOUN
iiclr-17569	1237	20	,	,	PUNCT
iiclr-17569	1237	21	but	but	CCONJ
iiclr-17569	1237	22	"	"	PUNCT
iiclr-17569	1237	23	the	the	DET
iiclr-17569	1237	24	fdic	fdic	PROPN
iiclr-17569	1237	25	insures	insure	VERB
iiclr-17569	1237	26	deposits	deposit	NOUN
iiclr-17569	1237	27	if	if	SCONJ
iiclr-17569	1237	28	the	the	DET
iiclr-17569	1237	29	bank	bank	NOUN
iiclr-17569	1237	30	becomes	become	VERB
iiclr-17569	1237	31	insolvent	insolvent	ADJ
iiclr-17569	1237	32	.	.	PUNCT
iiclr-17569	1238	1	376	376	NUM
iiclr-17569	1238	2	moving	move	VERB
iiclr-17569	1238	3	a	a	DET
iiclr-17569	1238	4	portion	portion	NOUN
iiclr-17569	1238	5	of	of	ADP
iiclr-17569	1238	6	the	the	DET
iiclr-17569	1238	7	defined	define	VERB
iiclr-17569	1238	8	benefit	benefit	NOUN
iiclr-17569	1238	9	plan	plan	NOUN
iiclr-17569	1238	10	's	's	PART
iiclr-17569	1238	11	assets	asset	NOUN
iiclr-17569	1238	12	to	to	ADP
iiclr-17569	1238	13	an	an	DET
iiclr-17569	1238	14	fdic	fdic	PROPN
iiclr-17569	1238	15	insured	insure	VERB
iiclr-17569	1238	16	ira	ira	PROPN
iiclr-17569	1238	17	requires	require	VERB
iiclr-17569	1238	18	the	the	DET
iiclr-17569	1238	19	employer	employer	NOUN
iiclr-17569	1238	20	to	to	PART
iiclr-17569	1238	21	shift	shift	VERB
iiclr-17569	1238	22	"	"	PUNCT
iiclr-17569	1238	23	assets	asset	NOUN
iiclr-17569	1238	24	into	into	ADP
iiclr-17569	1238	25	a	a	DET
iiclr-17569	1238	26	low	low	ADJ
iiclr-17569	1238	27	-	-	PUNCT
iiclr-17569	1238	28	risk	risk	NOUN
iiclr-17569	1238	29	investment	investment	NOUN
iiclr-17569	1238	30	.	.	PUNCT
iiclr-17569	1239	1	3	3	NUM
iiclr-17569	1239	2	77	77	NUM
iiclr-17569	1239	3	this	this	PRON
iiclr-17569	1239	4	would	would	AUX
iiclr-17569	1239	5	help	help	VERB
iiclr-17569	1239	6	ensure	ensure	VERB
iiclr-17569	1239	7	that	that	SCONJ
iiclr-17569	1239	8	guaranteed	guarantee	VERB
iiclr-17569	1239	9	income	income	NOUN
iiclr-17569	1239	10	can	can	AUX
iiclr-17569	1239	11	be	be	AUX
iiclr-17569	1239	12	paid	pay	VERB
iiclr-17569	1239	13	to	to	ADP
iiclr-17569	1239	14	the	the	DET
iiclr-17569	1239	15	participants	participant	NOUN
iiclr-17569	1239	16	during	during	ADP
iiclr-17569	1239	17	their	their	PRON
iiclr-17569	1239	18	lifetime	lifetime	NOUN
iiclr-17569	1239	19	,	,	PUNCT
iiclr-17569	1239	20	which	which	PRON
iiclr-17569	1239	21	is	be	AUX
iiclr-17569	1239	22	the	the	DET
iiclr-17569	1239	23	primary	primary	ADJ
iiclr-17569	1239	24	goal	goal	NOUN
iiclr-17569	1239	25	of	of	ADP
iiclr-17569	1239	26	a	a	DET
iiclr-17569	1239	27	defined	define	VERB
iiclr-17569	1239	28	benefit	benefit	NOUN
iiclr-17569	1239	29	pension	pension	NOUN
iiclr-17569	1239	30	plan.378	plan.378	NOUN
iiclr-17569	1239	31	this	this	DET
iiclr-17569	1239	32	security	security	NOUN
iiclr-17569	1239	33	is	be	AUX
iiclr-17569	1239	34	achieved	achieve	VERB
iiclr-17569	1239	35	by	by	ADP
iiclr-17569	1239	36	shifting	shift	VERB
iiclr-17569	1239	37	"	"	PUNCT
iiclr-17569	1239	38	the	the	DET
iiclr-17569	1239	39	excessive	excessive	ADJ
iiclr-17569	1239	40	burden	burden	NOUN
iiclr-17569	1239	41	of	of	ADP
iiclr-17569	1239	42	underfunded	underfunded	ADJ
iiclr-17569	1239	43	and	and	CCONJ
iiclr-17569	1239	44	unfunded	unfunded	ADJ
iiclr-17569	1239	45	pension	pension	NOUN
iiclr-17569	1239	46	plans	plan	NOUN
iiclr-17569	1239	47	away	away	ADV
iiclr-17569	1239	48	from	from	ADP
iiclr-17569	1239	49	the	the	DET
iiclr-17569	1239	50	pbgc	pbgc	PROPN
iiclr-17569	1239	51	and	and	CCONJ
iiclr-17569	1239	52	onto	onto	ADP
iiclr-17569	1239	53	the	the	DET
iiclr-17569	1239	54	fdic	fdic	PROPN
iiclr-17569	1239	55	.	.	PROPN
iiclr-17569	1239	56	,	,	PUNCT
iiclr-17569	1239	57	,	,	PUNCT
iiclr-17569	1239	58	379	379	NUM
iiclr-17569	1239	59	since	since	SCONJ
iiclr-17569	1239	60	fdic	fdic	PROPN
iiclr-17569	1239	61	insured	insure	VERB
iiclr-17569	1239	62	iras	ira	NOUN
iiclr-17569	1239	63	are	be	AUX
iiclr-17569	1239	64	a	a	DET
iiclr-17569	1239	65	low	low	ADJ
iiclr-17569	1239	66	-	-	PUNCT
iiclr-17569	1239	67	risk	risk	NOUN
iiclr-17569	1239	68	investment	investment	NOUN
iiclr-17569	1239	69	they	they	PRON
iiclr-17569	1239	70	"	"	PUNCT
iiclr-17569	1239	71	will	will	AUX
iiclr-17569	1239	72	increase	increase	VERB
iiclr-17569	1239	73	or	or	CCONJ
iiclr-17569	1239	74	maintain	maintain	VERB
iiclr-17569	1239	75	a	a	DET
iiclr-17569	1239	76	safe	safe	ADJ
iiclr-17569	1239	77	level	level	NOUN
iiclr-17569	1239	78	of	of	ADP
iiclr-17569	1239	79	earnings	earning	NOUN
iiclr-17569	1239	80	for	for	ADP
iiclr-17569	1239	81	the	the	DET
iiclr-17569	1239	82	employer	employer	NOUN
iiclr-17569	1239	83	in	in	ADP
iiclr-17569	1239	84	the	the	DET
iiclr-17569	1239	85	longrun	longrun	NOUN
iiclr-17569	1239	86	"	"	PUNCT
iiclr-17569	1239	87	and	and	CCONJ
iiclr-17569	1239	88	will	will	AUX
iiclr-17569	1239	89	also	also	ADV
iiclr-17569	1239	90	prevent	prevent	VERB
iiclr-17569	1239	91	employers	employer	NOUN
iiclr-17569	1239	92	from	from	ADP
iiclr-17569	1239	93	"	"	PUNCT
iiclr-17569	1239	94	taking	take	VERB
iiclr-17569	1239	95	unreasonable	unreasonable	ADJ
iiclr-17569	1239	96	investment	investment	NOUN
iiclr-17569	1239	97	risks	risk	NOUN
iiclr-17569	1239	98	at	at	ADP
iiclr-17569	1239	99	the	the	DET
iiclr-17569	1239	100	cost	cost	NOUN
iiclr-17569	1239	101	of	of	ADP
iiclr-17569	1239	102	the	the	DET
iiclr-17569	1239	103	employee	employee	NOUN
iiclr-17569	1239	104	.	.	PUNCT
iiclr-17569	1240	1	,	,	PUNCT
iiclr-17569	1240	2	380	380	NUM
iiclr-17569	1240	3	since	since	SCONJ
iiclr-17569	1240	4	the	the	DET
iiclr-17569	1240	5	pbgc	pbgc	PROPN
iiclr-17569	1240	6	will	will	AUX
iiclr-17569	1240	7	not	not	PART
iiclr-17569	1240	8	have	have	VERB
iiclr-17569	1240	9	to	to	PART
iiclr-17569	1240	10	insure	insure	VERB
iiclr-17569	1240	11	the	the	DET
iiclr-17569	1240	12	funds	fund	NOUN
iiclr-17569	1240	13	in	in	ADP
iiclr-17569	1240	14	the	the	DET
iiclr-17569	1240	15	fdic	fdic	PROPN
iiclr-17569	1240	16	insured	insure	VERB
iiclr-17569	1240	17	iras	ira	NOUN
iiclr-17569	1240	18	,	,	PUNCT
iiclr-17569	1240	19	it	it	PRON
iiclr-17569	1240	20	could	could	AUX
iiclr-17569	1240	21	instead	instead	ADV
iiclr-17569	1240	22	focus	focus	VERB
iiclr-17569	1240	23	these	these	DET
iiclr-17569	1240	24	resources	resource	NOUN
iiclr-17569	1240	25	on	on	ADP
iiclr-17569	1240	26	its	its	PRON
iiclr-17569	1240	27	deficit	deficit	NOUN
iiclr-17569	1240	28	.	.	PUNCT
iiclr-17569	1241	1	381	381	NUM
iiclr-17569	1241	2	this	this	DET
iiclr-17569	1241	3	solution	solution	NOUN
iiclr-17569	1241	4	is	be	AUX
iiclr-17569	1241	5	not	not	PART
iiclr-17569	1241	6	ideal	ideal	ADJ
iiclr-17569	1241	7	,	,	PUNCT
iiclr-17569	1241	8	as	as	ADP
iiclr-17569	1241	9	shifting	shift	VERB
iiclr-17569	1241	10	such	such	DET
iiclr-17569	1241	11	a	a	DET
iiclr-17569	1241	12	small	small	ADJ
iiclr-17569	1241	13	portion	portion	NOUN
iiclr-17569	1241	14	of	of	ADP
iiclr-17569	1241	15	the	the	DET
iiclr-17569	1241	16	burden	burden	NOUN
iiclr-17569	1241	17	of	of	ADP
iiclr-17569	1241	18	insuring	insure	VERB
iiclr-17569	1241	19	pension	pension	NOUN
iiclr-17569	1241	20	plans	plan	NOUN
iiclr-17569	1241	21	to	to	ADP
iiclr-17569	1241	22	the	the	DET
iiclr-17569	1241	23	fdic	fdic	PROPN
iiclr-17569	1241	24	does	do	AUX
iiclr-17569	1241	25	not	not	PART
iiclr-17569	1241	26	really	really	ADV
iiclr-17569	1241	27	address	address	VERB
iiclr-17569	1241	28	the	the	DET
iiclr-17569	1241	29	funding	funding	NOUN
iiclr-17569	1241	30	problems	problem	NOUN
iiclr-17569	1241	31	that	that	PRON
iiclr-17569	1241	32	the	the	DET
iiclr-17569	1241	33	pbgc	pbgc	PROPN
iiclr-17569	1241	34	is	be	AUX
iiclr-17569	1241	35	facing	face	VERB
iiclr-17569	1241	36	.	.	PUNCT
iiclr-17569	1242	1	first	first	ADV
iiclr-17569	1242	2	,	,	PUNCT
iiclr-17569	1242	3	this	this	DET
iiclr-17569	1242	4	suggestion	suggestion	NOUN
iiclr-17569	1242	5	requires	require	VERB
iiclr-17569	1242	6	the	the	DET
iiclr-17569	1242	7	employer	employer	NOUN
iiclr-17569	1242	8	to	to	PART
iiclr-17569	1242	9	create	create	VERB
iiclr-17569	1242	10	a	a	DET
iiclr-17569	1242	11	second	second	ADJ
iiclr-17569	1242	12	pension	pension	NOUN
iiclr-17569	1242	13	plan	plan	NOUN
iiclr-17569	1242	14	called	call	VERB
iiclr-17569	1242	15	a	a	DET
iiclr-17569	1242	16	simplified	simplified	ADJ
iiclr-17569	1242	17	employee	employee	NOUN
iiclr-17569	1242	18	pension	pension	NOUN
iiclr-17569	1242	19	(	(	PUNCT
iiclr-17569	1242	20	sep	sep	NOUN
iiclr-17569	1242	21	)	)	PUNCT
iiclr-17569	1242	22	plan.382	plan.382	NOUN
iiclr-17569	1242	23	sep	sep	NOUN
iiclr-17569	1242	24	plans	plan	NOUN
iiclr-17569	1242	25	consist	consist	VERB
iiclr-17569	1242	26	of	of	ADP
iiclr-17569	1242	27	"	"	PUNCT
iiclr-17569	1242	28	iras	ira	NOUN
iiclr-17569	1242	29	that	that	PRON
iiclr-17569	1242	30	are	be	AUX
iiclr-17569	1242	31	set	set	VERB
iiclr-17569	1242	32	up	up	ADP
iiclr-17569	1242	33	and	and	CCONJ
iiclr-17569	1242	34	financed	finance	VERB
iiclr-17569	1242	35	for	for	ADP
iiclr-17569	1242	36	each	each	DET
iiclr-17569	1242	37	373	373	NUM
iiclr-17569	1242	38	.	.	PUNCT
iiclr-17569	1243	1	in	in	ADP
iiclr-17569	1243	2	january	january	PROPN
iiclr-17569	1243	3	2007	2007	NUM
iiclr-17569	1243	4	alone	alone	ADV
iiclr-17569	1243	5	,	,	PUNCT
iiclr-17569	1243	6	the	the	DET
iiclr-17569	1243	7	pbgc	pbgc	PROPN
iiclr-17569	1243	8	assumed	assume	VERB
iiclr-17569	1243	9	responsibility	responsibility	NOUN
iiclr-17569	1243	10	for	for	ADP
iiclr-17569	1243	11	the	the	DET
iiclr-17569	1243	12	pension	pension	NOUN
iiclr-17569	1243	13	plans	plan	NOUN
iiclr-17569	1243	14	of	of	ADP
iiclr-17569	1243	15	kaiser	kaiser	PROPN
iiclr-17569	1243	16	aluminum	aluminum	PROPN
iiclr-17569	1243	17	&	&	CCONJ
iiclr-17569	1243	18	chemical	chemical	PROPN
iiclr-17569	1243	19	,	,	PUNCT
iiclr-17569	1243	20	venture	venture	PROPN
iiclr-17569	1243	21	holdings	holdings	PROPN
iiclr-17569	1243	22	corp	corp	PROPN
iiclr-17569	1243	23	and	and	CCONJ
iiclr-17569	1243	24	foss	foss	PROPN
iiclr-17569	1243	25	manufacturing	manufacturing	PROPN
iiclr-17569	1243	26	,	,	PUNCT
iiclr-17569	1243	27	as	as	ADV
iiclr-17569	1243	28	well	well	ADV
iiclr-17569	1243	29	as	as	ADP
iiclr-17569	1243	30	became	become	VERB
iiclr-17569	1243	31	trustee	trustee	NOUN
iiclr-17569	1243	32	for	for	ADP
iiclr-17569	1243	33	the	the	DET
iiclr-17569	1243	34	delta	delta	NOUN
iiclr-17569	1243	35	pilots	pilot	NOUN
iiclr-17569	1243	36	pension	pension	NOUN
iiclr-17569	1243	37	plan	plan	NOUN
iiclr-17569	1243	38	.	.	PUNCT
iiclr-17569	1244	1	pbgc	pbgc	PROPN
iiclr-17569	1245	1	2007	2007	NUM
iiclr-17569	1245	2	news	news	PROPN
iiclr-17569	1245	3	releases	release	VERB
iiclr-17569	1245	4	index	index	NOUN
iiclr-17569	1245	5	,	,	PUNCT
iiclr-17569	1245	6	http://www.pbgc.gov/media/news-archive/news-releases/2007/index.htm	http://www.pbgc.gov/media/news-archive/news-releases/2007/index.htm	PROPN
iiclr-17569	1245	7	(	(	PUNCT
iiclr-17569	1245	8	last	last	ADV
iiclr-17569	1245	9	visited	visit	VERB
iiclr-17569	1245	10	jan	jan	PROPN
iiclr-17569	1245	11	.	.	PROPN
iiclr-17569	1245	12	20	20	NUM
iiclr-17569	1245	13	,	,	PUNCT
iiclr-17569	1245	14	2008	2008	NUM
iiclr-17569	1245	15	)	)	PUNCT
iiclr-17569	1245	16	.	.	PUNCT
iiclr-17569	1246	1	those	those	DET
iiclr-17569	1246	2	plans	plan	NOUN
iiclr-17569	1246	3	have	have	VERB
iiclr-17569	1246	4	a	a	DET
iiclr-17569	1246	5	combined	combined	ADJ
iiclr-17569	1246	6	shortfall	shortfall	NOUN
iiclr-17569	1246	7	of	of	ADP
iiclr-17569	1246	8	$	$	SYM
iiclr-17569	1246	9	3.03	3.03	NUM
iiclr-17569	1246	10	billion	billion	NUM
iiclr-17569	1246	11	,	,	PUNCT
iiclr-17569	1246	12	though	though	SCONJ
iiclr-17569	1246	13	the	the	DET
iiclr-17569	1246	14	pbgc	pbgc	PROPN
iiclr-17569	1246	15	will	will	AUX
iiclr-17569	1246	16	not	not	PART
iiclr-17569	1246	17	have	have	VERB
iiclr-17569	1246	18	to	to	PART
iiclr-17569	1246	19	make	make	VERB
iiclr-17569	1246	20	up	up	ADP
iiclr-17569	1246	21	for	for	ADP
iiclr-17569	1246	22	the	the	DET
iiclr-17569	1246	23	entire	entire	ADJ
iiclr-17569	1246	24	amount	amount	NOUN
iiclr-17569	1246	25	of	of	ADP
iiclr-17569	1246	26	the	the	DET
iiclr-17569	1246	27	shortfall	shortfall	NOUN
iiclr-17569	1246	28	.	.	PUNCT
iiclr-17569	1247	1	i	i	PRON
iiclr-17569	1247	2	d.	d.	PROPN
iiclr-17569	1247	3	374	374	NUM
iiclr-17569	1247	4	.	.	PUNCT
iiclr-17569	1248	1	brannick	brannick	PROPN
iiclr-17569	1248	2	,	,	PUNCT
iiclr-17569	1248	3	supra	supra	PROPN
iiclr-17569	1248	4	note	note	NOUN
iiclr-17569	1248	5	76	76	NUM
iiclr-17569	1248	6	,	,	PUNCT
iiclr-17569	1248	7	at	at	ADP
iiclr-17569	1248	8	1618	1618	NUM
iiclr-17569	1248	9	.	.	PUNCT
iiclr-17569	1249	1	375	375	NUM
iiclr-17569	1249	2	.	.	PUNCT
iiclr-17569	1249	3	czarney	czarney	PROPN
iiclr-17569	1249	4	,	,	PUNCT
iiclr-17569	1249	5	supra	supra	PROPN
iiclr-17569	1249	6	note	note	NOUN
iiclr-17569	1249	7	47	47	NUM
iiclr-17569	1249	8	,	,	PUNCT
iiclr-17569	1249	9	at	at	ADP
iiclr-17569	1249	10	191	191	NUM
iiclr-17569	1249	11	.	.	PUNCT
iiclr-17569	1249	12	376	376	NUM
iiclr-17569	1249	13	.	.	PUNCT
iiclr-17569	1250	1	i	i	PRON
iiclr-17569	1250	2	d.	d.	PROPN
iiclr-17569	1250	3	at	at	ADP
iiclr-17569	1250	4	187	187	NUM
iiclr-17569	1250	5	.	.	PUNCT
iiclr-17569	1251	1	note	note	VERB
iiclr-17569	1251	2	fdic	fdic	PROPN
iiclr-17569	1251	3	insurance	insurance	PROPN
iiclr-17569	1251	4	only	only	ADV
iiclr-17569	1251	5	covers	cover	VERB
iiclr-17569	1251	6	$	$	SYM
iiclr-17569	1251	7	100,000	100,000	NUM
iiclr-17569	1251	8	per	per	ADP
iiclr-17569	1251	9	depositor	depositor	NOUN
iiclr-17569	1251	10	.	.	PUNCT
iiclr-17569	1252	1	i	i	PRON
iiclr-17569	1252	2	d.	d.	PROPN
iiclr-17569	1252	3	377	377	NUM
iiclr-17569	1252	4	.	.	PUNCT
iiclr-17569	1253	1	i	i	PRON
iiclr-17569	1253	2	d.	d.	PROPN
iiclr-17569	1253	3	at	at	ADP
iiclr-17569	1253	4	186	186	NUM
iiclr-17569	1253	5	.	.	PUNCT
iiclr-17569	1253	6	378	378	NUM
iiclr-17569	1253	7	.	.	PUNCT
iiclr-17569	1254	1	i	i	PRON
iiclr-17569	1254	2	d.	d.	PROPN
iiclr-17569	1254	3	379	379	NUM
iiclr-17569	1254	4	.	.	PUNCT
iiclr-17569	1255	1	i	i	PRON
iiclr-17569	1255	2	d.	d.	PROPN
iiclr-17569	1255	3	at	at	ADP
iiclr-17569	1255	4	191	191	NUM
iiclr-17569	1255	5	.	.	PUNCT
iiclr-17569	1255	6	380	380	NUM
iiclr-17569	1255	7	.	.	PUNCT
iiclr-17569	1256	1	i	i	PRON
iiclr-17569	1256	2	d.	d.	PROPN
iiclr-17569	1256	3	at	at	ADP
iiclr-17569	1256	4	192	192	NUM
iiclr-17569	1256	5	.	.	PUNCT
iiclr-17569	1257	1	381	381	NUM
iiclr-17569	1257	2	.	.	PUNCT
iiclr-17569	1258	1	i	i	PRON
iiclr-17569	1258	2	d.	d.	PROPN
iiclr-17569	1258	3	382	382	NUM
iiclr-17569	1258	4	.	.	PUNCT
iiclr-17569	1259	1	i	i	PRON
iiclr-17569	1259	2	d.	d.	PROPN
iiclr-17569	1259	3	at	at	ADP
iiclr-17569	1259	4	188	188	NUM
iiclr-17569	1259	5	.	.	PUNCT
iiclr-17569	1260	1	[	[	X
iiclr-17569	1260	2	vol	vol	NOUN
iiclr-17569	1260	3	.	.	PUNCT
iiclr-17569	1261	1	18:1	18:1	NUM
iiclr-17569	1261	2	a	a	DET
iiclr-17569	1261	3	comparatwe	comparatwe	ADJ
iiclr-17569	1261	4	analysis	analysis	NOUN
iiclr-17569	1261	5	of	of	ADP
iiclr-17569	1261	6	pension	pension	NOUN
iiclr-17569	1261	7	reform	reform	NOUN
iiclr-17569	1261	8	individual	individual	ADJ
iiclr-17569	1261	9	employee	employee	NOUN
iiclr-17569	1261	10	by	by	ADP
iiclr-17569	1261	11	the	the	DET
iiclr-17569	1261	12	employer	employer	NOUN
iiclr-17569	1261	13	.	.	PUNCT
iiclr-17569	1262	1	'	'	PUNCT
iiclr-17569	1262	2	38	38	NUM
iiclr-17569	1262	3	3	3	NUM
iiclr-17569	1262	4	this	this	PRON
iiclr-17569	1262	5	means	mean	VERB
iiclr-17569	1262	6	that	that	SCONJ
iiclr-17569	1262	7	administration	administration	NOUN
iiclr-17569	1262	8	costs	cost	VERB
iiclr-17569	1262	9	for	for	ADP
iiclr-17569	1262	10	the	the	DET
iiclr-17569	1262	11	plan	plan	NOUN
iiclr-17569	1262	12	sponsor	sponsor	NOUN
iiclr-17569	1262	13	will	will	AUX
iiclr-17569	1262	14	increase	increase	VERB
iiclr-17569	1262	15	,	,	PUNCT
iiclr-17569	1262	16	as	as	SCONJ
iiclr-17569	1262	17	they	they	PRON
iiclr-17569	1262	18	must	must	AUX
iiclr-17569	1262	19	now	now	ADV
iiclr-17569	1262	20	maintain	maintain	VERB
iiclr-17569	1262	21	a	a	DET
iiclr-17569	1262	22	sep	sep	NOUN
iiclr-17569	1262	23	plan	plan	NOUN
iiclr-17569	1262	24	and	and	CCONJ
iiclr-17569	1262	25	a	a	DET
iiclr-17569	1262	26	defined	define	VERB
iiclr-17569	1262	27	benefit	benefit	NOUN
iiclr-17569	1262	28	plan	plan	NOUN
iiclr-17569	1262	29	.	.	PUNCT
iiclr-17569	1263	1	also	also	ADV
iiclr-17569	1263	2	,	,	PUNCT
iiclr-17569	1263	3	since	since	SCONJ
iiclr-17569	1263	4	the	the	DET
iiclr-17569	1263	5	assets	asset	NOUN
iiclr-17569	1263	6	will	will	AUX
iiclr-17569	1263	7	no	no	ADV
iiclr-17569	1263	8	longer	long	ADV
iiclr-17569	1263	9	be	be	AUX
iiclr-17569	1263	10	considered	consider	VERB
iiclr-17569	1263	11	part	part	NOUN
iiclr-17569	1263	12	of	of	ADP
iiclr-17569	1263	13	the	the	DET
iiclr-17569	1263	14	defined	define	VERB
iiclr-17569	1263	15	benefit	benefit	NOUN
iiclr-17569	1263	16	pension	pension	NOUN
iiclr-17569	1263	17	plan	plan	NOUN
iiclr-17569	1263	18	,	,	PUNCT
iiclr-17569	1263	19	the	the	DET
iiclr-17569	1263	20	pbgc	pbgc	PROPN
iiclr-17569	1263	21	will	will	AUX
iiclr-17569	1263	22	no	no	ADV
iiclr-17569	1263	23	long	long	ADV
iiclr-17569	1263	24	be	be	AUX
iiclr-17569	1263	25	responsible	responsible	ADJ
iiclr-17569	1263	26	for	for	ADP
iiclr-17569	1263	27	insuring	insure	VERB
iiclr-17569	1263	28	them	they	PRON
iiclr-17569	1263	29	.	.	PUNCT
iiclr-17569	1264	1	therefore	therefore	ADV
iiclr-17569	1264	2	,	,	PUNCT
iiclr-17569	1264	3	it	it	PRON
iiclr-17569	1264	4	will	will	AUX
iiclr-17569	1264	5	not	not	PART
iiclr-17569	1264	6	really	really	ADV
iiclr-17569	1264	7	lessen	lessen	VERB
iiclr-17569	1264	8	the	the	DET
iiclr-17569	1264	9	pbgc	pbgc	PROPN
iiclr-17569	1264	10	's	's	PART
iiclr-17569	1264	11	burden	burden	NOUN
iiclr-17569	1264	12	,	,	PUNCT
iiclr-17569	1264	13	as	as	SCONJ
iiclr-17569	1264	14	the	the	DET
iiclr-17569	1264	15	pbgc	pbgc	PROPN
iiclr-17569	1264	16	is	be	AUX
iiclr-17569	1264	17	still	still	ADV
iiclr-17569	1264	18	responsible	responsible	ADJ
iiclr-17569	1264	19	for	for	ADP
iiclr-17569	1264	20	guaranteeing	guarantee	VERB
iiclr-17569	1264	21	participant	participant	NOUN
iiclr-17569	1264	22	's	's	PART
iiclr-17569	1264	23	remaining	remain	VERB
iiclr-17569	1264	24	accrued	accrue	VERB
iiclr-17569	1264	25	benefit	benefit	NOUN
iiclr-17569	1264	26	in	in	ADP
iiclr-17569	1264	27	the	the	DET
iiclr-17569	1264	28	defined	define	VERB
iiclr-17569	1264	29	benefit	benefit	NOUN
iiclr-17569	1264	30	plan.3	plan.3	NOUN
iiclr-17569	1264	31	4	4	NUM
iiclr-17569	1264	32	second	second	ADJ
iiclr-17569	1264	33	,	,	PUNCT
iiclr-17569	1264	34	moving	move	VERB
iiclr-17569	1264	35	a	a	DET
iiclr-17569	1264	36	portion	portion	NOUN
iiclr-17569	1264	37	of	of	ADP
iiclr-17569	1264	38	the	the	DET
iiclr-17569	1264	39	plan	plan	NOUN
iiclr-17569	1264	40	's	's	PART
iiclr-17569	1264	41	assets	asset	NOUN
iiclr-17569	1264	42	into	into	ADP
iiclr-17569	1264	43	low	low	ADJ
iiclr-17569	1264	44	-	-	PUNCT
iiclr-17569	1264	45	risk	risk	NOUN
iiclr-17569	1264	46	fdic	fdic	ADJ
iiclr-17569	1264	47	insured	insure	VERB
iiclr-17569	1264	48	iras	ira	NOUN
iiclr-17569	1264	49	could	could	AUX
iiclr-17569	1264	50	also	also	ADV
iiclr-17569	1264	51	subject	subject	VERB
iiclr-17569	1264	52	the	the	DET
iiclr-17569	1264	53	rest	rest	NOUN
iiclr-17569	1264	54	of	of	ADP
iiclr-17569	1264	55	the	the	DET
iiclr-17569	1264	56	pension	pension	NOUN
iiclr-17569	1264	57	plan	plan	NOUN
iiclr-17569	1264	58	's	's	PART
iiclr-17569	1264	59	assets	asset	NOUN
iiclr-17569	1264	60	to	to	ADP
iiclr-17569	1264	61	more	more	ADV
iiclr-17569	1264	62	risky	risky	ADJ
iiclr-17569	1264	63	investments	investment	NOUN
iiclr-17569	1264	64	,	,	PUNCT
iiclr-17569	1264	65	since	since	SCONJ
iiclr-17569	1264	66	the	the	DET
iiclr-17569	1264	67	rest	rest	NOUN
iiclr-17569	1264	68	of	of	ADP
iiclr-17569	1264	69	the	the	DET
iiclr-17569	1264	70	assets	asset	NOUN
iiclr-17569	1264	71	will	will	AUX
iiclr-17569	1264	72	need	need	VERB
iiclr-17569	1264	73	to	to	PART
iiclr-17569	1264	74	earn	earn	VERB
iiclr-17569	1264	75	greater	great	ADJ
iiclr-17569	1264	76	returns	return	NOUN
iiclr-17569	1264	77	to	to	PART
iiclr-17569	1264	78	make	make	VERB
iiclr-17569	1264	79	up	up	ADP
iiclr-17569	1264	80	for	for	ADP
iiclr-17569	1264	81	the	the	DET
iiclr-17569	1264	82	small	small	ADJ
iiclr-17569	1264	83	returns	return	NOUN
iiclr-17569	1264	84	that	that	PRON
iiclr-17569	1264	85	the	the	DET
iiclr-17569	1264	86	assets	asset	NOUN
iiclr-17569	1264	87	in	in	ADP
iiclr-17569	1264	88	the	the	DET
iiclr-17569	1264	89	low	low	ADJ
iiclr-17569	1264	90	-	-	PUNCT
iiclr-17569	1264	91	risk	risk	NOUN
iiclr-17569	1264	92	iras	ira	NOUN
iiclr-17569	1264	93	are	be	AUX
iiclr-17569	1264	94	earning	earn	VERB
iiclr-17569	1264	95	.	.	PUNCT
iiclr-17569	1265	1	in	in	ADP
iiclr-17569	1265	2	a	a	DET
iiclr-17569	1265	3	volatile	volatile	ADJ
iiclr-17569	1265	4	investment	investment	NOUN
iiclr-17569	1265	5	market	market	NOUN
iiclr-17569	1265	6	,	,	PUNCT
iiclr-17569	1265	7	this	this	PRON
iiclr-17569	1265	8	could	could	AUX
iiclr-17569	1265	9	expose	expose	VERB
iiclr-17569	1265	10	the	the	DET
iiclr-17569	1265	11	pension	pension	NOUN
iiclr-17569	1265	12	plan	plan	NOUN
iiclr-17569	1265	13	to	to	ADP
iiclr-17569	1265	14	large	large	ADJ
iiclr-17569	1265	15	losses	loss	NOUN
iiclr-17569	1265	16	,	,	PUNCT
iiclr-17569	1265	17	which	which	PRON
iiclr-17569	1265	18	could	could	AUX
iiclr-17569	1265	19	exacerbate	exacerbate	VERB
iiclr-17569	1265	20	existing	exist	VERB
iiclr-17569	1265	21	underfunding	underfunding	NOUN
iiclr-17569	1265	22	.	.	PUNCT
iiclr-17569	1266	1	finally	finally	ADV
iiclr-17569	1266	2	,	,	PUNCT
iiclr-17569	1266	3	using	use	VERB
iiclr-17569	1266	4	the	the	DET
iiclr-17569	1266	5	fdic	fdic	PROPN
iiclr-17569	1266	6	to	to	PART
iiclr-17569	1266	7	insure	insure	VERB
iiclr-17569	1266	8	a	a	DET
iiclr-17569	1266	9	portion	portion	NOUN
iiclr-17569	1266	10	of	of	ADP
iiclr-17569	1266	11	the	the	DET
iiclr-17569	1266	12	plan	plan	NOUN
iiclr-17569	1266	13	assets	asset	NOUN
iiclr-17569	1266	14	fails	fail	VERB
iiclr-17569	1266	15	to	to	PART
iiclr-17569	1266	16	bring	bring	VERB
iiclr-17569	1266	17	more	more	ADJ
iiclr-17569	1266	18	revenue	revenue	NOUN
iiclr-17569	1266	19	into	into	ADP
iiclr-17569	1266	20	the	the	DET
iiclr-17569	1266	21	pbgc	pbgc	PROPN
iiclr-17569	1266	22	,	,	PUNCT
iiclr-17569	1266	23	which	which	PRON
iiclr-17569	1266	24	is	be	AUX
iiclr-17569	1266	25	needed	need	VERB
iiclr-17569	1266	26	to	to	PART
iiclr-17569	1266	27	fund	fund	VERB
iiclr-17569	1266	28	liabilities	liability	NOUN
iiclr-17569	1266	29	the	the	DET
iiclr-17569	1266	30	pbgc	pbgc	PROPN
iiclr-17569	1266	31	has	have	AUX
iiclr-17569	1266	32	already	already	ADV
iiclr-17569	1266	33	incurred	incur	VERB
iiclr-17569	1266	34	.	.	PUNCT
iiclr-17569	1267	1	many	many	ADJ
iiclr-17569	1267	2	people	people	NOUN
iiclr-17569	1267	3	have	have	AUX
iiclr-17569	1267	4	suggested	suggest	VERB
iiclr-17569	1267	5	over	over	ADP
iiclr-17569	1267	6	the	the	DET
iiclr-17569	1267	7	years	year	NOUN
iiclr-17569	1267	8	that	that	SCONJ
iiclr-17569	1267	9	the	the	DET
iiclr-17569	1267	10	pbgc	pbgc	PROPN
iiclr-17569	1267	11	be	be	AUX
iiclr-17569	1267	12	given	give	VERB
iiclr-17569	1267	13	some	some	DET
iiclr-17569	1267	14	sort	sort	NOUN
iiclr-17569	1267	15	of	of	ADP
iiclr-17569	1267	16	lien	lien	ADJ
iiclr-17569	1267	17	priority	priority	NOUN
iiclr-17569	1267	18	status	status	NOUN
iiclr-17569	1267	19	.	.	PUNCT
iiclr-17569	1268	1	385	385	NUM
iiclr-17569	1268	2	professor	professor	PROPN
iiclr-17569	1268	3	daniel	daniel	PROPN
iiclr-17569	1268	4	keating	keating	PROPN
iiclr-17569	1268	5	has	have	AUX
iiclr-17569	1268	6	proposed	propose	VERB
iiclr-17569	1268	7	that	that	SCONJ
iiclr-17569	1268	8	"	"	PUNCT
iiclr-17569	1268	9	no	no	DET
iiclr-17569	1268	10	assets	asset	NOUN
iiclr-17569	1268	11	of	of	ADP
iiclr-17569	1268	12	a	a	DET
iiclr-17569	1268	13	company	company	NOUN
iiclr-17569	1268	14	with	with	ADP
iiclr-17569	1268	15	a	a	DET
iiclr-17569	1268	16	terminated	terminate	VERB
iiclr-17569	1268	17	pension	pension	NOUN
iiclr-17569	1268	18	program	program	NOUN
iiclr-17569	1268	19	be	be	AUX
iiclr-17569	1268	20	transferred	transfer	VERB
iiclr-17569	1268	21	until	until	SCONJ
iiclr-17569	1268	22	the	the	DET
iiclr-17569	1268	23	reimbursement	reimbursement	NOUN
iiclr-17569	1268	24	claim	claim	NOUN
iiclr-17569	1268	25	of	of	ADP
iiclr-17569	1268	26	the	the	DET
iiclr-17569	1268	27	pbgc	pbgc	PROPN
iiclr-17569	1268	28	is	be	AUX
iiclr-17569	1268	29	satisfied	satisfied	ADJ
iiclr-17569	1268	30	fully	fully	ADV
iiclr-17569	1268	31	.	.	PUNCT
iiclr-17569	1268	32	"	"	PUNCT
iiclr-17569	1269	1	386	386	NUM
iiclr-17569	1269	2	this	this	PRON
iiclr-17569	1269	3	would	would	AUX
iiclr-17569	1269	4	give	give	VERB
iiclr-17569	1269	5	the	the	DET
iiclr-17569	1269	6	pbgc	pbgc	PROPN
iiclr-17569	1269	7	priority	priority	NOUN
iiclr-17569	1269	8	over	over	ADP
iiclr-17569	1269	9	even	even	ADV
iiclr-17569	1269	10	secured	secured	ADJ
iiclr-17569	1269	11	creditors	creditor	NOUN
iiclr-17569	1269	12	,	,	PUNCT
iiclr-17569	1269	13	which	which	PRON
iiclr-17569	1269	14	would	would	AUX
iiclr-17569	1269	15	help	help	VERB
iiclr-17569	1269	16	ensure	ensure	VERB
iiclr-17569	1269	17	the	the	DET
iiclr-17569	1269	18	security	security	NOUN
iiclr-17569	1269	19	of	of	ADP
iiclr-17569	1269	20	the	the	DET
iiclr-17569	1269	21	participant	participant	NOUN
iiclr-17569	1269	22	's	's	PART
iiclr-17569	1269	23	pensions.387	pensions.387	NOUN
iiclr-17569	1269	24	it	it	PRON
iiclr-17569	1269	25	would	would	AUX
iiclr-17569	1269	26	also	also	ADV
iiclr-17569	1269	27	prevent	prevent	VERB
iiclr-17569	1269	28	sponsoring	sponsor	VERB
iiclr-17569	1269	29	employers	employer	NOUN
iiclr-17569	1269	30	from	from	ADP
iiclr-17569	1269	31	dumping	dump	VERB
iiclr-17569	1269	32	their	their	PRON
iiclr-17569	1269	33	pension	pension	NOUN
iiclr-17569	1269	34	obligations	obligation	NOUN
iiclr-17569	1269	35	on	on	ADP
iiclr-17569	1269	36	the	the	DET
iiclr-17569	1269	37	pbgc	pbgc	PROPN
iiclr-17569	1269	38	and	and	CCONJ
iiclr-17569	1269	39	gaining	gain	VERB
iiclr-17569	1269	40	a	a	DET
iiclr-17569	1269	41	competitive	competitive	ADJ
iiclr-17569	1269	42	edge	edge	NOUN
iiclr-17569	1269	43	over	over	ADP
iiclr-17569	1269	44	their	their	PRON
iiclr-17569	1269	45	competitors	competitor	NOUN
iiclr-17569	1269	46	who	who	PRON
iiclr-17569	1269	47	are	be	AUX
iiclr-17569	1269	48	still	still	ADV
iiclr-17569	1269	49	funding	fund	VERB
iiclr-17569	1269	50	their	their	PRON
iiclr-17569	1269	51	pensions.388	pensions.388	ADJ
iiclr-17569	1269	52	another	another	DET
iiclr-17569	1269	53	solution	solution	NOUN
iiclr-17569	1269	54	,	,	PUNCT
iiclr-17569	1269	55	proposed	propose	VERB
iiclr-17569	1269	56	in	in	ADP
iiclr-17569	1269	57	a	a	DET
iiclr-17569	1269	58	student	student	NOUN
iiclr-17569	1269	59	note	note	NOUN
iiclr-17569	1269	60	,	,	PUNCT
iiclr-17569	1269	61	is	be	AUX
iiclr-17569	1269	62	"	"	PUNCT
iiclr-17569	1269	63	that	that	SCONJ
iiclr-17569	1269	64	the	the	DET
iiclr-17569	1269	65	pbgc	pbgc	PROPN
iiclr-17569	1269	66	's	's	PART
iiclr-17569	1269	67	lien	lien	NOUN
iiclr-17569	1269	68	against	against	ADP
iiclr-17569	1269	69	employers	employer	NOUN
iiclr-17569	1269	70	with	with	ADP
iiclr-17569	1269	71	unfunded	unfunded	ADJ
iiclr-17569	1269	72	or	or	CCONJ
iiclr-17569	1269	73	underfunded	underfunded	ADJ
iiclr-17569	1269	74	defined	define	VERB
iiclr-17569	1269	75	benefit	benefit	NOUN
iiclr-17569	1269	76	pension	pension	NOUN
iiclr-17569	1269	77	plans	plan	NOUN
iiclr-17569	1269	78	should	should	AUX
iiclr-17569	1269	79	receive	receive	VERB
iiclr-17569	1269	80	an	an	DET
iiclr-17569	1269	81	eighth	eighth	ADJ
iiclr-17569	1269	82	priority	priority	NOUN
iiclr-17569	1269	83	status	status	NOUN
iiclr-17569	1269	84	under	under	ADP
iiclr-17569	1269	85	§	§	PROPN
iiclr-17569	1269	86	507(a)(8	507(a)(8	NUM
iiclr-17569	1269	87	)	)	PUNCT
iiclr-17569	1269	88	of	of	ADP
iiclr-17569	1269	89	the	the	DET
iiclr-17569	1269	90	bankruptcy	bankruptcy	NOUN
iiclr-17569	1269	91	code	code	NOUN
iiclr-17569	1269	92	of	of	ADP
iiclr-17569	1269	93	1978.,,389	1978.,,389	PROPN
iiclr-17569	1269	94	allowing	allow	VERB
iiclr-17569	1269	95	the	the	DET
iiclr-17569	1269	96	pbgc	pbgc	PROPN
iiclr-17569	1269	97	to	to	PART
iiclr-17569	1269	98	have	have	VERB
iiclr-17569	1269	99	lien	lien	NOUN
iiclr-17569	1269	100	priority	priority	NOUN
iiclr-17569	1269	101	status	status	NOUN
iiclr-17569	1269	102	would	would	AUX
iiclr-17569	1269	103	make	make	VERB
iiclr-17569	1269	104	employers	employer	NOUN
iiclr-17569	1269	105	more	more	ADV
iiclr-17569	1269	106	accountable	accountable	ADJ
iiclr-17569	1269	107	for	for	ADP
iiclr-17569	1269	108	promises	promise	NOUN
iiclr-17569	1269	109	that	that	PRON
iiclr-17569	1269	110	they	they	PRON
iiclr-17569	1269	111	make	make	VERB
iiclr-17569	1269	112	to	to	ADP
iiclr-17569	1269	113	employees	employee	NOUN
iiclr-17569	1269	114	by	by	ADP
iiclr-17569	1269	115	forcing	force	VERB
iiclr-17569	1269	116	the	the	DET
iiclr-17569	1269	117	plan	plan	NOUN
iiclr-17569	1269	118	sponsor	sponsor	NOUN
iiclr-17569	1269	119	,	,	PUNCT
iiclr-17569	1269	120	and	and	CCONJ
iiclr-17569	1269	121	not	not	PART
iiclr-17569	1269	122	the	the	DET
iiclr-17569	1269	123	pbgc	pbgc	PROPN
iiclr-17569	1269	124	,	,	PUNCT
iiclr-17569	1269	125	to	to	PART
iiclr-17569	1269	126	fund	fund	VERB
iiclr-17569	1269	127	the	the	DET
iiclr-17569	1269	128	pension	pension	NOUN
iiclr-17569	1269	129	liabilities.39	liabilities.39	NOUN
iiclr-17569	1269	130	°	°	ADP
iiclr-17569	1269	131	the	the	DET
iiclr-17569	1269	132	burden	burden	NOUN
iiclr-17569	1269	133	of	of	ADP
iiclr-17569	1269	134	policing	policing	NOUN
iiclr-17569	1269	135	plan	plan	NOUN
iiclr-17569	1269	136	sponsor	sponsor	NOUN
iiclr-17569	1269	137	debt	debt	NOUN
iiclr-17569	1269	138	would	would	AUX
iiclr-17569	1269	139	also	also	ADV
iiclr-17569	1269	140	shift	shift	VERB
iiclr-17569	1269	141	to	to	ADP
iiclr-17569	1269	142	the	the	DET
iiclr-17569	1269	143	plan	plan	NOUN
iiclr-17569	1269	144	sponsor	sponsor	NOUN
iiclr-17569	1269	145	's	's	PART
iiclr-17569	1269	146	creditors	creditor	NOUN
iiclr-17569	1269	147	,	,	PUNCT
iiclr-17569	1269	148	since	since	SCONJ
iiclr-17569	1269	149	the	the	DET
iiclr-17569	1269	150	lien	lien	NOUN
iiclr-17569	1269	151	priority	priority	NOUN
iiclr-17569	1269	152	status	status	NOUN
iiclr-17569	1269	153	of	of	ADP
iiclr-17569	1269	154	the	the	DET
iiclr-17569	1269	155	pbgc	pbgc	PROPN
iiclr-17569	1269	156	would	would	AUX
iiclr-17569	1269	157	make	make	VERB
iiclr-17569	1269	158	it	it	PRON
iiclr-17569	1269	159	less	less	ADV
iiclr-17569	1269	160	likely	likely	ADJ
iiclr-17569	1269	161	that	that	SCONJ
iiclr-17569	1269	162	a	a	DET
iiclr-17569	1269	163	creditor	creditor	NOUN
iiclr-17569	1269	164	could	could	AUX
iiclr-17569	1269	165	recover	recover	VERB
iiclr-17569	1269	166	amounts	amount	NOUN
iiclr-17569	1269	167	loaned	loan	VERB
iiclr-17569	1269	168	to	to	ADP
iiclr-17569	1269	169	the	the	DET
iiclr-17569	1269	170	plan	plan	NOUN
iiclr-17569	1269	171	sponsor	sponsor	NOUN
iiclr-17569	1269	172	in	in	ADP
iiclr-17569	1269	173	the	the	DET
iiclr-17569	1269	174	event	event	NOUN
iiclr-17569	1269	175	of	of	ADP
iiclr-17569	1269	176	plan	plan	NOUN
iiclr-17569	1269	177	sponsor	sponsor	NOUN
iiclr-17569	1269	178	insolvency.391	insolvency.391	VERB
iiclr-17569	1269	179	383	383	NUM
iiclr-17569	1269	180	.	.	PUNCT
iiclr-17569	1270	1	i	i	PRON
iiclr-17569	1270	2	d.	d.	PROPN
iiclr-17569	1270	3	at	at	ADP
iiclr-17569	1270	4	188	188	NUM
iiclr-17569	1270	5	-	-	SYM
iiclr-17569	1270	6	89	89	NUM
iiclr-17569	1270	7	.	.	PUNCT
iiclr-17569	1271	1	384	384	NUM
iiclr-17569	1271	2	.	.	PUNCT
iiclr-17569	1272	1	see	see	VERB
iiclr-17569	1272	2	supra	supra	PROPN
iiclr-17569	1272	3	p.	p.	PROPN
iiclr-17569	1272	4	12	12	NUM
iiclr-17569	1272	5	and	and	CCONJ
iiclr-17569	1272	6	note	note	VERB
iiclr-17569	1272	7	77	77	NUM
iiclr-17569	1272	8	.	.	PUNCT
iiclr-17569	1273	1	385	385	NUM
iiclr-17569	1273	2	.	.	PUNCT
iiclr-17569	1274	1	see	see	VERB
iiclr-17569	1274	2	generally	generally	ADV
iiclr-17569	1274	3	daniel	daniel	PROPN
iiclr-17569	1274	4	keating	keating	PROPN
iiclr-17569	1274	5	,	,	PUNCT
iiclr-17569	1274	6	pension	pension	NOUN
iiclr-17569	1274	7	insurance	insurance	NOUN
iiclr-17569	1274	8	,	,	PUNCT
iiclr-17569	1274	9	bankruptcy	bankruptcy	NOUN
iiclr-17569	1274	10	and	and	CCONJ
iiclr-17569	1274	11	moral	moral	ADJ
iiclr-17569	1274	12	hazard	hazard	NOUN
iiclr-17569	1274	13	,	,	PUNCT
iiclr-17569	1274	14	1991	1991	NUM
iiclr-17569	1274	15	wis	wis	NOUN
iiclr-17569	1274	16	.	.	PUNCT
iiclr-17569	1275	1	l.	l.	PROPN
iiclr-17569	1275	2	rev	rev	PROPN
iiclr-17569	1275	3	.	.	PROPN
iiclr-17569	1276	1	65	65	NUM
iiclr-17569	1276	2	(	(	PUNCT
iiclr-17569	1276	3	1991	1991	NUM
iiclr-17569	1276	4	)	)	PUNCT
iiclr-17569	1276	5	;	;	PUNCT
iiclr-17569	1276	6	uylaki	uylaki	NOUN
iiclr-17569	1276	7	,	,	PUNCT
iiclr-17569	1276	8	supra	supra	PROPN
iiclr-17569	1276	9	note	note	PROPN
iiclr-17569	1276	10	17	17	NUM
iiclr-17569	1276	11	;	;	PUNCT
iiclr-17569	1276	12	brannick	brannick	NOUN
iiclr-17569	1276	13	,	,	PUNCT
iiclr-17569	1276	14	supra	supra	PROPN
iiclr-17569	1276	15	note	note	NOUN
iiclr-17569	1276	16	76	76	NUM
iiclr-17569	1276	17	(	(	PUNCT
iiclr-17569	1276	18	discussing	discuss	VERB
iiclr-17569	1276	19	various	various	ADJ
iiclr-17569	1276	20	ideas	idea	NOUN
iiclr-17569	1276	21	as	as	ADP
iiclr-17569	1276	22	to	to	ADP
iiclr-17569	1276	23	how	how	SCONJ
iiclr-17569	1276	24	the	the	DET
iiclr-17569	1276	25	pbgc	pbgc	NOUN
iiclr-17569	1276	26	could	could	AUX
iiclr-17569	1276	27	obtain	obtain	VERB
iiclr-17569	1276	28	more	more	ADJ
iiclr-17569	1276	29	assets	asset	NOUN
iiclr-17569	1276	30	from	from	ADP
iiclr-17569	1276	31	plan	plan	NOUN
iiclr-17569	1276	32	sponsors	sponsor	NOUN
iiclr-17569	1276	33	going	go	VERB
iiclr-17569	1276	34	through	through	ADP
iiclr-17569	1276	35	bankruptcy	bankruptcy	NOUN
iiclr-17569	1276	36	)	)	PUNCT
iiclr-17569	1276	37	.	.	PUNCT
iiclr-17569	1277	1	386	386	NUM
iiclr-17569	1277	2	.	.	X
iiclr-17569	1278	1	keating	keating	NOUN
iiclr-17569	1278	2	,	,	PUNCT
iiclr-17569	1278	3	supra	supra	PROPN
iiclr-17569	1278	4	note	note	NOUN
iiclr-17569	1278	5	385	385	NUM
iiclr-17569	1278	6	,	,	PUNCT
iiclr-17569	1278	7	at	at	ADP
iiclr-17569	1278	8	100	100	NUM
iiclr-17569	1278	9	.	.	PUNCT
iiclr-17569	1279	1	387	387	NUM
iiclr-17569	1279	2	.	.	PUNCT
iiclr-17569	1280	1	i	i	PRON
iiclr-17569	1280	2	d.	d.	PROPN
iiclr-17569	1280	3	at	at	ADP
iiclr-17569	1280	4	101	101	NUM
iiclr-17569	1280	5	.	.	PUNCT
iiclr-17569	1281	1	388	388	NUM
iiclr-17569	1281	2	.	.	PUNCT
iiclr-17569	1282	1	i	i	PRON
iiclr-17569	1282	2	d.	d.	PROPN
iiclr-17569	1282	3	at	at	ADP
iiclr-17569	1282	4	101	101	NUM
iiclr-17569	1282	5	-	-	SYM
iiclr-17569	1282	6	02	02	NUM
iiclr-17569	1282	7	.	.	NOUN
iiclr-17569	1282	8	389	389	NUM
iiclr-17569	1282	9	.	.	PUNCT
iiclr-17569	1283	1	uylaki	uylaki	NOUN
iiclr-17569	1283	2	,	,	PUNCT
iiclr-17569	1283	3	supra	supra	PROPN
iiclr-17569	1283	4	note	note	PROPN
iiclr-17569	1283	5	17	17	NUM
iiclr-17569	1283	6	,	,	PUNCT
iiclr-17569	1283	7	at	at	ADP
iiclr-17569	1283	8	110	110	NUM
iiclr-17569	1283	9	.	.	PUNCT
iiclr-17569	1284	1	390	390	NUM
iiclr-17569	1284	2	.	.	PUNCT
iiclr-17569	1285	1	i	i	PRON
iiclr-17569	1285	2	d.	d.	PROPN
iiclr-17569	1285	3	at	at	ADP
iiclr-17569	1285	4	77	77	NUM
iiclr-17569	1285	5	.	.	PUNCT
iiclr-17569	1286	1	391	391	NUM
iiclr-17569	1286	2	.	.	PUNCT
iiclr-17569	1287	1	i	i	PRON
iiclr-17569	1287	2	d.	d.	PROPN
iiclr-17569	1287	3	at	at	ADP
iiclr-17569	1287	4	111	111	NUM
iiclr-17569	1287	5	.	.	PUNCT
iiclr-17569	1287	6	2008	2008	NUM
iiclr-17569	1287	7	]	]	PUNCT
iiclr-17569	1288	1	ind	ind	NOUN
iiclr-17569	1288	2	.	.	PUNCT
iiclr-17569	1289	1	int'l	int'l	PROPN
iiclr-17569	1289	2	&	&	CCONJ
iiclr-17569	1289	3	comp	comp	PROPN
iiclr-17569	1289	4	.	.	PUNCT
iiclr-17569	1290	1	l.	l.	PROPN
iiclr-17569	1290	2	rev	rev	PROPN
iiclr-17569	1290	3	.	.	PUNCT
iiclr-17569	1291	1	finally	finally	ADV
iiclr-17569	1291	2	,	,	PUNCT
iiclr-17569	1291	3	another	another	DET
iiclr-17569	1291	4	student	student	NOUN
iiclr-17569	1291	5	note	note	NOUN
iiclr-17569	1291	6	suggested	suggest	VERB
iiclr-17569	1291	7	that	that	SCONJ
iiclr-17569	1291	8	a	a	DET
iiclr-17569	1291	9	floating	float	VERB
iiclr-17569	1291	10	lien	lien	NOUN
iiclr-17569	1291	11	mechanism	mechanism	NOUN
iiclr-17569	1291	12	be	be	AUX
iiclr-17569	1291	13	created	create	VERB
iiclr-17569	1291	14	to	to	PART
iiclr-17569	1291	15	protect	protect	VERB
iiclr-17569	1291	16	the	the	DET
iiclr-17569	1291	17	pbgc.392	pbgc.392	NOUN
iiclr-17569	1291	18	this	this	PRON
iiclr-17569	1291	19	would	would	AUX
iiclr-17569	1291	20	enable	enable	VERB
iiclr-17569	1291	21	the	the	DET
iiclr-17569	1291	22	pbgc	pbgc	PROPN
iiclr-17569	1291	23	to	to	PART
iiclr-17569	1291	24	perfect	perfect	VERB
iiclr-17569	1291	25	a	a	DET
iiclr-17569	1291	26	lien	lien	NOUN
iiclr-17569	1291	27	against	against	ADP
iiclr-17569	1291	28	employers	employer	NOUN
iiclr-17569	1291	29	in	in	ADP
iiclr-17569	1291	30	the	the	DET
iiclr-17569	1291	31	amount	amount	NOUN
iiclr-17569	1291	32	by	by	ADP
iiclr-17569	1291	33	which	which	PRON
iiclr-17569	1291	34	minimum	minimum	ADJ
iiclr-17569	1291	35	funding	funding	NOUN
iiclr-17569	1291	36	contributions	contribution	NOUN
iiclr-17569	1291	37	prove	prove	VERB
iiclr-17569	1291	38	inadequate	inadequate	ADJ
iiclr-17569	1291	39	(	(	PUNCT
iiclr-17569	1291	40	in	in	ADP
iiclr-17569	1291	41	light	light	NOUN
iiclr-17569	1291	42	of	of	ADP
iiclr-17569	1291	43	market	market	NOUN
iiclr-17569	1291	44	realities	reality	NOUN
iiclr-17569	1291	45	)	)	PUNCT
iiclr-17569	1291	46	at	at	ADP
iiclr-17569	1291	47	the	the	DET
iiclr-17569	1291	48	end	end	NOUN
iiclr-17569	1291	49	of	of	ADP
iiclr-17569	1291	50	each	each	DET
iiclr-17569	1291	51	tax	tax	NOUN
iiclr-17569	1291	52	year	year	NOUN
iiclr-17569	1291	53	,	,	PUNCT
iiclr-17569	1292	1	[	[	X
iiclr-17569	1292	2	then	then	ADV
iiclr-17569	1292	3	]	]	X
iiclr-17569	1292	4	the	the	DET
iiclr-17569	1292	5	pbgc	pbgc	PROPN
iiclr-17569	1292	6	would	would	AUX
iiclr-17569	1292	7	not	not	PART
iiclr-17569	1292	8	be	be	AUX
iiclr-17569	1292	9	left	leave	VERB
iiclr-17569	1292	10	with	with	ADP
iiclr-17569	1292	11	a	a	DET
iiclr-17569	1292	12	wholly	wholly	ADV
iiclr-17569	1292	13	unperfected	unperfected	ADJ
iiclr-17569	1292	14	security	security	NOUN
iiclr-17569	1292	15	interest	interest	NOUN
iiclr-17569	1292	16	when	when	SCONJ
iiclr-17569	1292	17	an	an	DET
iiclr-17569	1292	18	employer	employer	NOUN
iiclr-17569	1292	19	files	file	VERB
iiclr-17569	1292	20	chapter	chapter	NOUN
iiclr-17569	1292	21	11	11	NUM
iiclr-17569	1293	1	[	[	X
iiclr-17569	1293	2	bankruptcy	bankruptcy	NOUN
iiclr-17569	1293	3	]	]	PUNCT
iiclr-17569	1293	4	and	and	CCONJ
iiclr-17569	1293	5	then	then	ADV
iiclr-17569	1293	6	seeks	seek	VERB
iiclr-17569	1293	7	to	to	PART
iiclr-17569	1293	8	terminate	terminate	VERB
iiclr-17569	1293	9	its	its	PRON
iiclr-17569	1293	10	pension	pension	NOUN
iiclr-17569	1293	11	plan.393	plan.393	NOUN
iiclr-17569	1293	12	under	under	ADP
iiclr-17569	1293	13	this	this	DET
iiclr-17569	1293	14	theory	theory	NOUN
iiclr-17569	1293	15	,	,	PUNCT
iiclr-17569	1293	16	the	the	DET
iiclr-17569	1293	17	pbgc	pbgc	PROPN
iiclr-17569	1293	18	would	would	AUX
iiclr-17569	1293	19	establish	establish	VERB
iiclr-17569	1293	20	reasonable	reasonable	ADJ
iiclr-17569	1293	21	actuarial	actuarial	ADJ
iiclr-17569	1293	22	assumptions	assumption	NOUN
iiclr-17569	1293	23	for	for	ADP
iiclr-17569	1293	24	a	a	DET
iiclr-17569	1293	25	group	group	NOUN
iiclr-17569	1293	26	of	of	ADP
iiclr-17569	1293	27	comparable	comparable	ADJ
iiclr-17569	1293	28	employers	employer	NOUN
iiclr-17569	1293	29	and	and	CCONJ
iiclr-17569	1293	30	then	then	ADV
iiclr-17569	1293	31	deternine	deternine	VERB
iiclr-17569	1293	32	how	how	SCONJ
iiclr-17569	1293	33	erisa	erisa	NOUN
iiclr-17569	1293	34	should	should	AUX
iiclr-17569	1293	35	be	be	AUX
iiclr-17569	1293	36	amended	amend	VERB
iiclr-17569	1293	37	to	to	PART
iiclr-17569	1293	38	enable	enable	VERB
iiclr-17569	1293	39	the	the	DET
iiclr-17569	1293	40	pbgc	pbgc	PROPN
iiclr-17569	1293	41	"	"	PUNCT
iiclr-17569	1293	42	to	to	PART
iiclr-17569	1293	43	perfect	perfect	VERB
iiclr-17569	1293	44	a	a	DET
iiclr-17569	1293	45	lien	lien	NOUN
iiclr-17569	1293	46	against	against	ADP
iiclr-17569	1293	47	the	the	DET
iiclr-17569	1293	48	assets	asset	NOUN
iiclr-17569	1293	49	of	of	ADP
iiclr-17569	1293	50	those	those	PRON
iiclr-17569	1293	51	who	who	PRON
iiclr-17569	1293	52	fail	fail	VERB
iiclr-17569	1293	53	to	to	PART
iiclr-17569	1293	54	meet	meet	VERB
iiclr-17569	1293	55	minimum	minimum	ADJ
iiclr-17569	1293	56	funding	funding	NOUN
iiclr-17569	1293	57	standards	standard	NOUN
iiclr-17569	1293	58	at	at	ADP
iiclr-17569	1293	59	the	the	DET
iiclr-17569	1293	60	end	end	NOUN
iiclr-17569	1293	61	of	of	ADP
iiclr-17569	1293	62	each	each	DET
iiclr-17569	1293	63	taxable	taxable	ADJ
iiclr-17569	1293	64	period	period	NOUN
iiclr-17569	1293	65	,	,	PUNCT
iiclr-17569	1293	66	and	and	CCONJ
iiclr-17569	1293	67	by	by	ADP
iiclr-17569	1293	68	moving	move	VERB
iiclr-17569	1293	69	the	the	DET
iiclr-17569	1293	70	power	power	NOUN
iiclr-17569	1293	71	to	to	PART
iiclr-17569	1293	72	grant	grant	VERB
iiclr-17569	1293	73	waivers	waiver	NOUN
iiclr-17569	1293	74	for	for	ADP
iiclr-17569	1293	75	minimum	minimum	NOUN
iiclr-17569	1293	76	funding	funding	NOUN
iiclr-17569	1293	77	from	from	ADP
iiclr-17569	1293	78	the	the	DET
iiclr-17569	1293	79	irs	irs	PROPN
iiclr-17569	1293	80	to	to	ADP
iiclr-17569	1293	81	the	the	DET
iiclr-17569	1293	82	pbgc	pbgc	PROPN
iiclr-17569	1293	83	,	,	PUNCT
iiclr-17569	1293	84	which	which	PRON
iiclr-17569	1293	85	actually	actually	ADV
iiclr-17569	1293	86	bear	bear	VERB
iiclr-17569	1293	87	the	the	DET
iiclr-17569	1293	88	risk	risk	NOUN
iiclr-17569	1293	89	of	of	ADP
iiclr-17569	1293	90	allowing	allow	VERB
iiclr-17569	1293	91	such	such	ADJ
iiclr-17569	1293	92	waivers	waiver	NOUN
iiclr-17569	1293	93	.	.	PUNCT
iiclr-17569	1293	94	"	"	PUNCT
iiclr-17569	1294	1	394	394	NUM
iiclr-17569	1294	2	since	since	SCONJ
iiclr-17569	1294	3	the	the	DET
iiclr-17569	1294	4	new	new	ADJ
iiclr-17569	1294	5	risk	risk	NOUN
iiclr-17569	1294	6	-	-	PUNCT
iiclr-17569	1294	7	based	base	VERB
iiclr-17569	1294	8	premiums	premium	NOUN
iiclr-17569	1294	9	set	set	VERB
iiclr-17569	1294	10	out	out	ADP
iiclr-17569	1294	11	by	by	ADP
iiclr-17569	1294	12	the	the	DET
iiclr-17569	1294	13	ppa	ppa	PROPN
iiclr-17569	1294	14	2006	2006	NUM
iiclr-17569	1294	15	will	will	AUX
iiclr-17569	1294	16	not	not	PART
iiclr-17569	1294	17	be	be	AUX
iiclr-17569	1294	18	in	in	ADP
iiclr-17569	1294	19	effect	effect	NOUN
iiclr-17569	1294	20	until	until	ADP
iiclr-17569	1294	21	the	the	DET
iiclr-17569	1294	22	2008	2008	NUM
iiclr-17569	1294	23	plan	plan	NOUN
iiclr-17569	1294	24	year,395	year,395	PROPN
iiclr-17569	1295	1	it	it	PRON
iiclr-17569	1295	2	is	be	AUX
iiclr-17569	1295	3	difficult	difficult	ADJ
iiclr-17569	1295	4	to	to	PART
iiclr-17569	1295	5	predict	predict	VERB
iiclr-17569	1295	6	if	if	SCONJ
iiclr-17569	1295	7	these	these	DET
iiclr-17569	1295	8	premiums	premium	NOUN
iiclr-17569	1295	9	will	will	AUX
iiclr-17569	1295	10	significantly	significantly	ADV
iiclr-17569	1295	11	boost	boost	VERB
iiclr-17569	1295	12	the	the	DET
iiclr-17569	1295	13	pbgc	pbgc	PROPN
iiclr-17569	1295	14	's	's	PART
iiclr-17569	1295	15	revenues	revenue	NOUN
iiclr-17569	1295	16	.	.	PUNCT
iiclr-17569	1296	1	however	however	ADV
iiclr-17569	1296	2	,	,	PUNCT
iiclr-17569	1296	3	given	give	VERB
iiclr-17569	1296	4	the	the	DET
iiclr-17569	1296	5	amount	amount	NOUN
iiclr-17569	1296	6	of	of	ADP
iiclr-17569	1296	7	liabilities	liability	NOUN
iiclr-17569	1296	8	the	the	DET
iiclr-17569	1296	9	pbgc	pbgc	PROPN
iiclr-17569	1296	10	is	be	AUX
iiclr-17569	1296	11	now	now	ADV
iiclr-17569	1296	12	responsible	responsible	ADJ
iiclr-17569	1296	13	for,396	for,396	PROPN
iiclr-17569	1296	14	the	the	DET
iiclr-17569	1296	15	premiums	premium	NOUN
iiclr-17569	1296	16	likely	likely	ADV
iiclr-17569	1296	17	will	will	AUX
iiclr-17569	1296	18	not	not	PART
iiclr-17569	1296	19	be	be	AUX
iiclr-17569	1296	20	enough	enough	ADJ
iiclr-17569	1296	21	on	on	ADP
iiclr-17569	1296	22	their	their	PRON
iiclr-17569	1296	23	own	own	ADJ
iiclr-17569	1296	24	to	to	PART
iiclr-17569	1296	25	significantly	significantly	ADV
iiclr-17569	1296	26	increase	increase	VERB
iiclr-17569	1296	27	revenues	revenue	NOUN
iiclr-17569	1296	28	.	.	PUNCT
iiclr-17569	1297	1	therefore	therefore	ADV
iiclr-17569	1297	2	,	,	PUNCT
iiclr-17569	1297	3	congress	congress	PROPN
iiclr-17569	1297	4	should	should	AUX
iiclr-17569	1297	5	consider	consider	VERB
iiclr-17569	1297	6	granting	grant	VERB
iiclr-17569	1297	7	the	the	DET
iiclr-17569	1297	8	pbgc	pbgc	PROPN
iiclr-17569	1297	9	one	one	NUM
iiclr-17569	1297	10	of	of	ADP
iiclr-17569	1297	11	the	the	DET
iiclr-17569	1297	12	priority	priority	NOUN
iiclr-17569	1297	13	lien	lien	NOUN
iiclr-17569	1297	14	status	status	NOUN
iiclr-17569	1297	15	proposals	proposal	NOUN
iiclr-17569	1297	16	previously	previously	ADV
iiclr-17569	1297	17	mentioned.397	mentioned.397	VERB
iiclr-17569	1297	18	this	this	PRON
iiclr-17569	1297	19	will	will	AUX
iiclr-17569	1297	20	also	also	ADV
iiclr-17569	1297	21	make	make	VERB
iiclr-17569	1297	22	plan	plan	NOUN
iiclr-17569	1297	23	sponsors	sponsor	NOUN
iiclr-17569	1297	24	more	more	ADV
iiclr-17569	1297	25	accountable	accountable	ADJ
iiclr-17569	1297	26	and	and	CCONJ
iiclr-17569	1297	27	could	could	AUX
iiclr-17569	1297	28	in	in	ADP
iiclr-17569	1297	29	the	the	DET
iiclr-17569	1297	30	long	long	ADJ
iiclr-17569	1297	31	run	run	NOUN
iiclr-17569	1297	32	deter	deter	NOUN
iiclr-17569	1297	33	plan	plan	NOUN
iiclr-17569	1297	34	sponsors	sponsor	NOUN
iiclr-17569	1297	35	from	from	ADP
iiclr-17569	1297	36	making	make	VERB
iiclr-17569	1297	37	decisions	decision	NOUN
iiclr-17569	1297	38	that	that	PRON
iiclr-17569	1297	39	will	will	AUX
iiclr-17569	1297	40	ultimately	ultimately	ADV
iiclr-17569	1297	41	lead	lead	VERB
iiclr-17569	1297	42	to	to	ADP
iiclr-17569	1297	43	their	their	PRON
iiclr-17569	1297	44	pension	pension	NOUN
iiclr-17569	1297	45	plans	plan	NOUN
iiclr-17569	1297	46	being	be	AUX
iiclr-17569	1297	47	taken	take	VERB
iiclr-17569	1297	48	over	over	ADP
iiclr-17569	1297	49	by	by	ADP
iiclr-17569	1297	50	the	the	DET
iiclr-17569	1297	51	pbgc	pbgc	PROPN
iiclr-17569	1297	52	.	.	PUNCT
iiclr-17569	1298	1	allowing	allow	VERB
iiclr-17569	1298	2	the	the	DET
iiclr-17569	1298	3	pbgc	pbgc	PROPN
iiclr-17569	1298	4	to	to	PART
iiclr-17569	1298	5	have	have	VERB
iiclr-17569	1298	6	priority	priority	NOUN
iiclr-17569	1298	7	lien	lien	NOUN
iiclr-17569	1298	8	status	status	NOUN
iiclr-17569	1298	9	in	in	ADP
iiclr-17569	1298	10	conjunction	conjunction	NOUN
iiclr-17569	1298	11	with	with	ADP
iiclr-17569	1298	12	the	the	DET
iiclr-17569	1298	13	new	new	ADJ
iiclr-17569	1298	14	risked	risk	VERB
iiclr-17569	1298	15	based	base	VERB
iiclr-17569	1298	16	premiums	premium	NOUN
iiclr-17569	1298	17	will	will	AUX
iiclr-17569	1298	18	help	help	VERB
iiclr-17569	1298	19	shore	shore	VERB
iiclr-17569	1298	20	up	up	ADP
iiclr-17569	1298	21	the	the	DET
iiclr-17569	1298	22	finances	finance	NOUN
iiclr-17569	1298	23	of	of	ADP
iiclr-17569	1298	24	the	the	DET
iiclr-17569	1298	25	pbgc	pbgc	PROPN
iiclr-17569	1298	26	by	by	ADP
iiclr-17569	1298	27	bringing	bring	VERB
iiclr-17569	1298	28	in	in	ADP
iiclr-17569	1298	29	significant	significant	ADJ
iiclr-17569	1298	30	amounts	amount	NOUN
iiclr-17569	1298	31	of	of	ADP
iiclr-17569	1298	32	revenue	revenue	NOUN
iiclr-17569	1298	33	.	.	PUNCT
iiclr-17569	1299	1	v.	v.	ADP
iiclr-17569	1299	2	conclusion	conclusion	NOUN
iiclr-17569	1299	3	underfunded	underfunde	VERB
iiclr-17569	1299	4	defined	define	VERB
iiclr-17569	1299	5	benefit	benefit	NOUN
iiclr-17569	1299	6	pensions	pension	NOUN
iiclr-17569	1299	7	are	be	AUX
iiclr-17569	1299	8	a	a	DET
iiclr-17569	1299	9	problem	problem	NOUN
iiclr-17569	1299	10	in	in	ADP
iiclr-17569	1299	11	both	both	CCONJ
iiclr-17569	1299	12	the	the	DET
iiclr-17569	1299	13	united	united	PROPN
iiclr-17569	1299	14	states	states	PROPN
iiclr-17569	1299	15	and	and	CCONJ
iiclr-17569	1299	16	the	the	DET
iiclr-17569	1299	17	united	united	ADJ
iiclr-17569	1299	18	kingdom	kingdom	PROPN
iiclr-17569	1299	19	.	.	PUNCT
iiclr-17569	1300	1	within	within	ADP
iiclr-17569	1300	2	the	the	DET
iiclr-17569	1300	3	last	last	ADJ
iiclr-17569	1300	4	two	two	NUM
iiclr-17569	1300	5	years	year	NOUN
iiclr-17569	1300	6	,	,	PUNCT
iiclr-17569	1300	7	both	both	PRON
iiclr-17569	1300	8	of	of	ADP
iiclr-17569	1300	9	these	these	DET
iiclr-17569	1300	10	countries	country	NOUN
iiclr-17569	1300	11	have	have	AUX
iiclr-17569	1300	12	enacted	enact	VERB
iiclr-17569	1300	13	statutes	statute	NOUN
iiclr-17569	1300	14	to	to	PART
iiclr-17569	1300	15	try	try	VERB
iiclr-17569	1300	16	to	to	PART
iiclr-17569	1300	17	repair	repair	VERB
iiclr-17569	1300	18	underfunded	underfunded	ADJ
iiclr-17569	1300	19	pensions	pension	NOUN
iiclr-17569	1300	20	,	,	PUNCT
iiclr-17569	1300	21	though	though	SCONJ
iiclr-17569	1300	22	in	in	ADP
iiclr-17569	1300	23	very	very	ADV
iiclr-17569	1300	24	different	different	ADJ
iiclr-17569	1300	25	ways	way	NOUN
iiclr-17569	1300	26	.	.	PUNCT
iiclr-17569	1301	1	the	the	DET
iiclr-17569	1301	2	united	united	PROPN
iiclr-17569	1301	3	states	states	PROPN
iiclr-17569	1301	4	enacted	enact	VERB
iiclr-17569	1301	5	more	more	ADV
iiclr-17569	1301	6	stringent	stringent	ADJ
iiclr-17569	1301	7	requirements	requirement	NOUN
iiclr-17569	1301	8	for	for	ADP
iiclr-17569	1301	9	392	392	NUM
iiclr-17569	1301	10	.	.	PUNCT
iiclr-17569	1301	11	brannick	brannick	PROPN
iiclr-17569	1301	12	,	,	PUNCT
iiclr-17569	1301	13	supra	supra	PROPN
iiclr-17569	1301	14	note	note	NOUN
iiclr-17569	1301	15	76	76	NUM
iiclr-17569	1301	16	,	,	PUNCT
iiclr-17569	1301	17	at	at	ADP
iiclr-17569	1301	18	1623	1623	NUM
iiclr-17569	1301	19	.	.	PUNCT
iiclr-17569	1302	1	393	393	NUM
iiclr-17569	1302	2	.	.	PUNCT
iiclr-17569	1303	1	i	i	PRON
iiclr-17569	1303	2	d.	d.	PROPN
iiclr-17569	1303	3	at	at	ADP
iiclr-17569	1303	4	1621	1621	NUM
iiclr-17569	1303	5	.	.	PUNCT
iiclr-17569	1304	1	394	394	NUM
iiclr-17569	1304	2	.	.	PUNCT
iiclr-17569	1305	1	i	i	PRON
iiclr-17569	1305	2	d.	d.	PROPN
iiclr-17569	1305	3	395	395	NUM
iiclr-17569	1305	4	.	.	PUNCT
iiclr-17569	1306	1	cch	cch	PROPN
iiclr-17569	1306	2	,	,	PUNCT
iiclr-17569	1306	3	supra	supra	PROPN
iiclr-17569	1306	4	note	note	PROPN
iiclr-17569	1306	5	40	40	NUM
iiclr-17569	1306	6	,	,	PUNCT
iiclr-17569	1306	7	at	at	ADP
iiclr-17569	1306	8	203	203	NUM
iiclr-17569	1306	9	.	.	PUNCT
iiclr-17569	1306	10	396	396	NUM
iiclr-17569	1306	11	.	.	PUNCT
iiclr-17569	1307	1	"	"	PUNCT
iiclr-17569	1307	2	as	as	ADP
iiclr-17569	1307	3	of	of	ADP
iiclr-17569	1307	4	september	september	PROPN
iiclr-17569	1307	5	30	30	NUM
iiclr-17569	1307	6	,	,	PUNCT
iiclr-17569	1307	7	2005	2005	NUM
iiclr-17569	1307	8	,	,	PUNCT
iiclr-17569	1307	9	the	the	DET
iiclr-17569	1307	10	end	end	NOUN
iiclr-17569	1307	11	of	of	ADP
iiclr-17569	1307	12	the	the	DET
iiclr-17569	1307	13	2005	2005	NUM
iiclr-17569	1307	14	fiscal	fiscal	ADJ
iiclr-17569	1307	15	year	year	NOUN
iiclr-17569	1307	16	,	,	PUNCT
iiclr-17569	1307	17	pbgc	pbgc	PROPN
iiclr-17569	1307	18	reported	report	VERB
iiclr-17569	1307	19	a	a	DET
iiclr-17569	1307	20	$	$	SYM
iiclr-17569	1307	21	22.8	22.8	NUM
iiclr-17569	1307	22	billion	billion	NUM
iiclr-17569	1307	23	deficit	deficit	NOUN
iiclr-17569	1307	24	in	in	ADP
iiclr-17569	1307	25	the	the	DET
iiclr-17569	1307	26	financial	financial	ADJ
iiclr-17569	1307	27	statements	statement	NOUN
iiclr-17569	1307	28	for	for	ADP
iiclr-17569	1307	29	its	its	PRON
iiclr-17569	1307	30	single	single	ADJ
iiclr-17569	1307	31	-	-	PUNCT
iiclr-17569	1307	32	employer	employer	NOUN
iiclr-17569	1307	33	pension	pension	NOUN
iiclr-17569	1307	34	insurance	insurance	NOUN
iiclr-17569	1307	35	program	program	NOUN
iiclr-17569	1307	36	.	.	PUNCT
iiclr-17569	1307	37	"	"	PUNCT
iiclr-17569	1308	1	pbgc	pbgc	PROPN
iiclr-17569	1308	2	understanding	understand	VERB
iiclr-17569	1308	3	the	the	DET
iiclr-17569	1308	4	financial	financial	ADJ
iiclr-17569	1308	5	condition	condition	NOUN
iiclr-17569	1308	6	of	of	ADP
iiclr-17569	1308	7	the	the	DET
iiclr-17569	1308	8	pension	pension	NOUN
iiclr-17569	1308	9	insurance	insurance	NOUN
iiclr-17569	1308	10	program	program	NOUN
iiclr-17569	1308	11	,	,	PUNCT
iiclr-17569	1308	12	http://www.pbgc.gov/medialkey-resources-for-the-presslcontent/page	http://www.pbgc.gov/medialkey-resources-for-the-presslcontent/page	NOUN
iiclr-17569	1308	13	15247.html	15247.html	NUM
iiclr-17569	1308	14	(	(	PUNCT
iiclr-17569	1308	15	last	last	ADV
iiclr-17569	1308	16	visited	visit	VERB
iiclr-17569	1308	17	jan	jan	PROPN
iiclr-17569	1308	18	.	.	PROPN
iiclr-17569	1308	19	20	20	NUM
iiclr-17569	1308	20	,	,	PUNCT
iiclr-17569	1308	21	2008	2008	NUM
iiclr-17569	1308	22	)	)	PUNCT
iiclr-17569	1308	23	.	.	PUNCT
iiclr-17569	1309	1	397.see	397.see	NUM
iiclr-17569	1309	2	supra	supra	NOUN
iiclr-17569	1309	3	notes	note	VERB
iiclr-17569	1309	4	333	333	NUM
iiclr-17569	1309	5	-	-	SYM
iiclr-17569	1309	6	42	42	NUM
iiclr-17569	1309	7	and	and	CCONJ
iiclr-17569	1309	8	accompanying	accompany	VERB
iiclr-17569	1309	9	text	text	NOUN
iiclr-17569	1309	10	.	.	PUNCT
iiclr-17569	1310	1	[	[	X
iiclr-17569	1310	2	vol	vol	NOUN
iiclr-17569	1310	3	.	.	PUNCT
iiclr-17569	1311	1	18:1	18:1	NUM
iiclr-17569	1311	2	a	a	DET
iiclr-17569	1311	3	comparative	comparative	ADJ
iiclr-17569	1311	4	analysis	analysis	NOUN
iiclr-17569	1311	5	of	of	ADP
iiclr-17569	1311	6	pension	pension	NOUN
iiclr-17569	1311	7	reform	reform	NOUN
iiclr-17569	1311	8	funding	funding	NOUN
iiclr-17569	1311	9	,	,	PUNCT
iiclr-17569	1311	10	while	while	SCONJ
iiclr-17569	1311	11	the	the	DET
iiclr-17569	1311	12	united	united	PROPN
iiclr-17569	1311	13	kingdom	kingdom	PROPN
iiclr-17569	1311	14	took	take	VERB
iiclr-17569	1311	15	a	a	PRON
iiclr-17569	1311	16	more	more	ADV
iiclr-17569	1311	17	flexible	flexible	ADJ
iiclr-17569	1311	18	,	,	PUNCT
iiclr-17569	1311	19	plan	plan	VERB
iiclr-17569	1311	20	specific	specific	ADJ
iiclr-17569	1311	21	approach	approach	NOUN
iiclr-17569	1311	22	.	.	PUNCT
iiclr-17569	1312	1	both	both	DET
iiclr-17569	1312	2	countries	country	NOUN
iiclr-17569	1312	3	should	should	AUX
iiclr-17569	1312	4	also	also	ADV
iiclr-17569	1312	5	consider	consider	VERB
iiclr-17569	1312	6	establishing	establish	VERB
iiclr-17569	1312	7	lien	lien	NOUN
iiclr-17569	1312	8	priority	priority	NOUN
iiclr-17569	1312	9	status	status	NOUN
iiclr-17569	1312	10	for	for	ADP
iiclr-17569	1312	11	the	the	DET
iiclr-17569	1312	12	pbgc	pbgc	PROPN
iiclr-17569	1312	13	,	,	PUNCT
iiclr-17569	1312	14	ppf	ppf	PROPN
iiclr-17569	1312	15	and	and	CCONJ
iiclr-17569	1312	16	fcf	fcf	PROPN
iiclr-17569	1312	17	.	.	PUNCT
iiclr-17569	1313	1	this	this	PRON
iiclr-17569	1313	2	could	could	AUX
iiclr-17569	1313	3	help	help	VERB
iiclr-17569	1313	4	these	these	DET
iiclr-17569	1313	5	agencies	agency	NOUN
iiclr-17569	1313	6	meet	meet	VERB
iiclr-17569	1313	7	their	their	PRON
iiclr-17569	1313	8	future	future	ADJ
iiclr-17569	1313	9	funding	funding	NOUN
iiclr-17569	1313	10	requirements	requirement	NOUN
iiclr-17569	1313	11	,	,	PUNCT
iiclr-17569	1313	12	even	even	ADV
iiclr-17569	1313	13	if	if	SCONJ
iiclr-17569	1313	14	defined	define	VERB
iiclr-17569	1313	15	benefit	benefit	NOUN
iiclr-17569	1313	16	plans	plan	NOUN
iiclr-17569	1313	17	become	become	VERB
iiclr-17569	1313	18	obsolete	obsolete	ADJ
iiclr-17569	1313	19	and	and	CCONJ
iiclr-17569	1313	20	the	the	DET
iiclr-17569	1313	21	agencies	agency	NOUN
iiclr-17569	1313	22	do	do	AUX
iiclr-17569	1313	23	not	not	PART
iiclr-17569	1313	24	take	take	VERB
iiclr-17569	1313	25	responsibility	responsibility	NOUN
iiclr-17569	1313	26	for	for	ADP
iiclr-17569	1313	27	additional	additional	ADJ
iiclr-17569	1313	28	plans	plan	NOUN
iiclr-17569	1313	29	.	.	PUNCT
iiclr-17569	1314	1	only	only	ADJ
iiclr-17569	1314	2	time	time	NOUN
iiclr-17569	1314	3	will	will	AUX
iiclr-17569	1314	4	tell	tell	VERB
iiclr-17569	1314	5	if	if	SCONJ
iiclr-17569	1314	6	these	these	DET
iiclr-17569	1314	7	approaches	approach	NOUN
iiclr-17569	1314	8	can	can	AUX
iiclr-17569	1314	9	succeed	succeed	VERB
iiclr-17569	1314	10	in	in	ADP
iiclr-17569	1314	11	curbing	curb	VERB
iiclr-17569	1314	12	pension	pension	NOUN
iiclr-17569	1314	13	underfunding	underfunding	NOUN
iiclr-17569	1314	14	;	;	PUNCT
iiclr-17569	1314	15	however	however	ADV
iiclr-17569	1314	16	,	,	PUNCT
iiclr-17569	1314	17	both	both	DET
iiclr-17569	1314	18	countries	country	NOUN
iiclr-17569	1314	19	should	should	AUX
iiclr-17569	1314	20	monitor	monitor	VERB
iiclr-17569	1314	21	the	the	DET
iiclr-17569	1314	22	other	other	ADJ
iiclr-17569	1314	23	's	's	PART
iiclr-17569	1314	24	progress	progress	NOUN
iiclr-17569	1314	25	,	,	PUNCT
iiclr-17569	1314	26	as	as	ADP
iiclr-17569	1314	27	predicting	predict	VERB
iiclr-17569	1314	28	the	the	DET
iiclr-17569	1314	29	effectiveness	effectiveness	NOUN
iiclr-17569	1314	30	of	of	ADP
iiclr-17569	1314	31	either	either	DET
iiclr-17569	1314	32	solution	solution	NOUN
iiclr-17569	1314	33	to	to	ADP
iiclr-17569	1314	34	pension	pension	NOUN
iiclr-17569	1314	35	underfunding	underfunding	NOUN
iiclr-17569	1314	36	is	be	AUX
iiclr-17569	1314	37	difficult	difficult	ADJ
iiclr-17569	1314	38	.	.	PUNCT
iiclr-17569	1315	1	ultimately	ultimately	ADV
iiclr-17569	1315	2	,	,	PUNCT
iiclr-17569	1315	3	defined	define	VERB
iiclr-17569	1315	4	benefit	benefit	NOUN
iiclr-17569	1315	5	plans	plan	NOUN
iiclr-17569	1315	6	are	be	AUX
iiclr-17569	1315	7	facing	face	VERB
iiclr-17569	1315	8	a	a	DET
iiclr-17569	1315	9	bleak	bleak	ADJ
iiclr-17569	1315	10	future	future	NOUN
iiclr-17569	1315	11	in	in	ADP
iiclr-17569	1315	12	their	their	PRON
iiclr-17569	1315	13	current	current	ADJ
iiclr-17569	1315	14	state.398	state.398	NOUN
iiclr-17569	1315	15	it	it	PRON
iiclr-17569	1315	16	is	be	AUX
iiclr-17569	1315	17	of	of	ADP
iiclr-17569	1315	18	utmost	utmost	ADJ
iiclr-17569	1315	19	importance	importance	NOUN
iiclr-17569	1315	20	that	that	SCONJ
iiclr-17569	1315	21	employers	employer	NOUN
iiclr-17569	1315	22	do	do	AUX
iiclr-17569	1315	23	not	not	PART
iiclr-17569	1315	24	promise	promise	VERB
iiclr-17569	1315	25	pension	pension	NOUN
iiclr-17569	1315	26	plan	plan	NOUN
iiclr-17569	1315	27	participants	participant	VERB
iiclr-17569	1315	28	retirement	retirement	NOUN
iiclr-17569	1315	29	benefits	benefit	NOUN
iiclr-17569	1315	30	that	that	PRON
iiclr-17569	1315	31	they	they	PRON
iiclr-17569	1315	32	will	will	AUX
iiclr-17569	1315	33	be	be	AUX
iiclr-17569	1315	34	unable	unable	ADJ
iiclr-17569	1315	35	to	to	PART
iiclr-17569	1315	36	provide	provide	VERB
iiclr-17569	1315	37	.	.	PUNCT
iiclr-17569	1316	1	the	the	DET
iiclr-17569	1316	2	best	good	ADJ
iiclr-17569	1316	3	solution	solution	NOUN
iiclr-17569	1316	4	for	for	ADP
iiclr-17569	1316	5	both	both	DET
iiclr-17569	1316	6	employers	employer	NOUN
iiclr-17569	1316	7	and	and	CCONJ
iiclr-17569	1316	8	employees	employee	NOUN
iiclr-17569	1316	9	is	be	AUX
iiclr-17569	1316	10	to	to	PART
iiclr-17569	1316	11	move	move	VERB
iiclr-17569	1316	12	toward	toward	ADP
iiclr-17569	1316	13	funding	fund	VERB
iiclr-17569	1316	14	individual	individual	ADJ
iiclr-17569	1316	15	accounts	account	NOUN
iiclr-17569	1316	16	with	with	ADP
iiclr-17569	1316	17	employer	employer	NOUN
iiclr-17569	1316	18	money	money	NOUN
iiclr-17569	1316	19	.	.	PUNCT
iiclr-17569	1317	1	while	while	SCONJ
iiclr-17569	1317	2	moving	move	VERB
iiclr-17569	1317	3	from	from	ADP
iiclr-17569	1317	4	a	a	DET
iiclr-17569	1317	5	defined	define	VERB
iiclr-17569	1317	6	benefit	benefit	NOUN
iiclr-17569	1317	7	pension	pension	NOUN
iiclr-17569	1317	8	model	model	NOUN
iiclr-17569	1317	9	to	to	ADP
iiclr-17569	1317	10	a	a	DET
iiclr-17569	1317	11	defined	define	VERB
iiclr-17569	1317	12	contribution	contribution	NOUN
iiclr-17569	1317	13	model	model	NOUN
iiclr-17569	1317	14	will	will	AUX
iiclr-17569	1317	15	shift	shift	VERB
iiclr-17569	1317	16	the	the	DET
iiclr-17569	1317	17	risk	risk	NOUN
iiclr-17569	1317	18	of	of	ADP
iiclr-17569	1317	19	investment	investment	NOUN
iiclr-17569	1317	20	and	and	CCONJ
iiclr-17569	1317	21	longevity	longevity	NOUN
iiclr-17569	1317	22	to	to	ADP
iiclr-17569	1317	23	the	the	DET
iiclr-17569	1317	24	participant	participant	NOUN
iiclr-17569	1317	25	,	,	PUNCT
iiclr-17569	1317	26	the	the	DET
iiclr-17569	1317	27	participant	participant	NOUN
iiclr-17569	1317	28	is	be	AUX
iiclr-17569	1317	29	the	the	DET
iiclr-17569	1317	30	party	party	NOUN
iiclr-17569	1317	31	who	who	PRON
iiclr-17569	1317	32	is	be	AUX
iiclr-17569	1317	33	best	well	ADV
iiclr-17569	1317	34	situated	situated	ADJ
iiclr-17569	1317	35	to	to	PART
iiclr-17569	1317	36	ensure	ensure	VERB
iiclr-17569	1317	37	that	that	SCONJ
iiclr-17569	1317	38	these	these	DET
iiclr-17569	1317	39	risks	risk	NOUN
iiclr-17569	1317	40	are	be	AUX
iiclr-17569	1317	41	managed	manage	VERB
iiclr-17569	1317	42	in	in	ADP
iiclr-17569	1317	43	a	a	DET
iiclr-17569	1317	44	way	way	NOUN
iiclr-17569	1317	45	that	that	PRON
iiclr-17569	1317	46	is	be	AUX
iiclr-17569	1317	47	appropriate	appropriate	ADJ
iiclr-17569	1317	48	for	for	ADP
iiclr-17569	1317	49	their	their	PRON
iiclr-17569	1317	50	retirement	retirement	NOUN
iiclr-17569	1317	51	.	.	PUNCT
iiclr-17569	1318	1	398	398	NUM
iiclr-17569	1318	2	.	.	PUNCT
iiclr-17569	1319	1	mcgu.l	mcgu.l	VERB
iiclr-17569	1319	2	et	et	NOUN
iiclr-17569	1320	1	al	al	PROPN
iiclr-17569	1320	2	.	.	PROPN
iiclr-17569	1320	3	,	,	PUNCT
iiclr-17569	1320	4	supra	supra	PROPN
iiclr-17569	1320	5	note	note	PROPN
iiclr-17569	1320	6	20	20	NUM
iiclr-17569	1320	7	,	,	PUNCT
iiclr-17569	1320	8	at	at	ADP
iiclr-17569	1320	9	96	96	NUM
iiclr-17569	1320	10	.	.	PUNCT
iiclr-17569	1320	11	20081	20081	NUM