11.   One is whether independent trustees would surrender their authority to the church.

12.   Simon said he and the other two independent trustees --Lawrence Bianchi and Kenneth Sletten -- resigned.

13.   The independent trustees opposed that move, saying it was not in the best interest of shareholders.

14.   The most unusual background for an independent trustee?

15.   This differs from the independent trustees who are appointed by the court to handle corporate bankruptcy cases, and who are working for the people owed money.

16.   Those accounts are held by an independent trustee, Northern Trust, which protects them from claims against Andersen.

17.   Under this plan, the executives can steer a portion of their compensation into a separate tax-deferred account under the control of an independent trustee.

18.   Independent trustees will vote the shares.

19.   It permits the appointment of an independent trustee to manage the insolvent company while it is being restructured under court supervision.

20.   The Commission requested appointment of an independent trustee to make sure the sale is carried out in full.