91.   The company is preparing to send the owners new boats.

92.   The move would also be a conciliatory gesture to shareholders as the company prepares a restructuring that analysts expect will leave its banks with much of its equity.

93.   The move would be a conciliatory gesture to shareholders as the company prepares a restructuring that could give much of its equity to banks.

94.   The name change came as the company was preparing for an initial public stock offering, which ultimately went off at a lower share price than hoped for.

95.   The rise suggests companies are preparing for better demand as the year unfolds.

96.   The phone companies already are preparing for the transition.

97.   The tobacco companies have been preparing for the day of curtailed magazine advertising.

98.   The Wall Street Journal reported that the Redmond, Washington-based company is preparing a new push in application software for the fall.

99.   The utility industry has had a flurry of deals recently as companies prepare for a new, more competitive era.

100.   There is speculation that the Indianapolis-based pharmaceutical company could be preparing a bid to buy Zeneca Group Plc.