91.   Jurong executives declined to comment.

92.   KCS executives declined comment.

93.   Late last week, CMGI executives declined to comment on the Villalonga inquiry.

94.   Liberty executives declined to comment, as did representatives of the Magness estate.

95.   Loews executives declined to comment Monday.

96.   Louisiana-Pacific executives declined to give interviews for this article or explain why they were so quick to settle.

97.   Maculan executives declined to discuss the stalemate.

98.   Many former executives decline to speak out publicly because their severance packages are contingent on their silence.

99.   Liffe executives declined to comment on potential new partners.

100.   McKesson executives declined to comment on the fraud allegations.