source: [tag=VB] [tag=VBN] [□=□] □
destination: [tag=VB] [tag=VBN] [lemma=□] □
spec: The Securities and Exchange Commission ( SEC ) is an independent federal agency that oversees and regulates the securities industry in the United States and enforces securities laws . The GAO concluded that although none of the companies it examined experienced a loss on their investments , a 1.6 percent decline in investment return from 2000 to 2002 would have resulted in premium increases of 7.2 percent over the same period .