61.   Firms offer severance benefits out of a combination of charitable and hard-nosed motives, the survey found.

62.   First, educational software should offer tangible benefits.

63.   For businesses, the technology offers some benefits over older phone systems.

64.   Federal Express, based in Memphis, Tenn., has yet to say whether it will offer domestic partners benefits.

65.   For consumers, the new sources of miles seem to offer many benefits.

66.   For companies that offer many benefits, survivor counseling is a way to make sure the benefits do what they are supposed to do.

67.   For men, on the other hand, nuptials offer health benefits independent of employment status.

68.   From an investor perspective, the niche offers numerous benefits.

69.   Gabel also noted that one-third of all workers whose employers offer health insurance benefits do not participate in a company-provided plan.

70.   Gore has a more expansive plan that would offer the benefits directly through the Medicare program.