11.   --A credit against income taxes for retaining employees in the state and a credit against income taxes for property taxes paid in the state.

12.   A need to attract and retain skilled employees, say specialists.

13.   A public offering, analysts noted, could help retain key employees who have equity stakes.

14.   According to a person familiar with his decision, he asked the board to use his salary to retain two employees whose jobs were at risk, instead.

15.   But the bank still gains by retaining employees.

16.   Clarks employees will be retained by American Stores.

17.   Enron said it plans to take steps to retain employees who are key to the trading business.

18.   Even without government incentives, many employers are using family-friendly policies to recruit and retain employees in a tight labor market.

19.   Even the retail experts who frown upon Sunday closings say the practice could help businesses attract and retain top employees in a tight labor market.

20.   Employee resource specialists believe more firms will follow suit to help attract and retain employees in a tight labor market.