1.   But the union has resisted retirement incentives, which accelerate the decline in its membership.

2.   Executives of both Valero and Ultramar said no layoffs were planned but that some employees would be offered early retirement incentives.

3.   He said he never approved Pat Sherman for the early retirement incentive, and he never made any deal.

4.   However, he said, unions would be delighted to see an early retirement incentive.

5.   It had a gain from the reversal of litigation expenses, a charge for retirement incentives at the Fairless plant and a loss from early retirement of debt.

6.   Lawsuit waivers are commonly required by companies across the country who want to trim staffs by offering early retirement incentives without opening themselves to age-bias lawsuits.

7.   Machinists, engineers and politicians vowed to press for new state and federal money for retraining, early retirement incentives and expanded unemployment benefits.

8.   Motorola Inc. has seen its employment totals change rapidly in the past three years through corporate restructurings, early retirement incentives and the sale of business units.

9.   Nationally, early retirement incentives have substantially lightened college payrolls.

10.   Since he took office last year, Pataki has cut the work force by a combination of attrition, early retirement incentives and layoffs.