The document discusses how to choose an underlying form for morphemes. There are two main considerations: 1) the underlying form should be the allomorph that occurs in the most environments, and 2) it should be the hardest to derive by rule. For the English plural morpheme, the underlying form is argued to be /-z/ because it occurs in the most environments and can be derived from an epenthesis rule inserting /i/, making /-s/ the simplest rule. The underlying form should reduce the number and complexity of rules needed to describe the language.