111.   And for many older workers, medical benefits are as much an issue in retirement planning as is a pension.

112.   And at companies from Continental Airlines to Rochester Telephone, workers are telling unions that pension benefits are almost as important to them as wages.

113.   And if the city only breaks even, there will be other benefits.

114.   And if the data are borne out in further studies, Alpern said, the benefit would be a dramatic one for dialysis patients.

115.   Analysts, however, said the benefits may be limited.

116.   And even for the average homeowner, there may be some benefit to knowing that the odds of major storms are higher than usual.

117.   And the benefits of exercise are myriad.

118.   And of course, the benefits are lousy.

119.   And Merante notes that there are some benefits to being an openly gay candidate.