61.   However, the companies will remain separate entities.

62.   If so, Merlin itself could not be treated as a separate entity.

63.   In a phone interview, Orthodox Rabbi Shmeul Miller said the ruling is inconsequential because the real problem is that church and state are not separate entities in Israel.

64.   In Bilbao, the commissioned works will be owned by the Guggenheim Bilbao Foundation, a separate entity.

65.   In an attempt to streamline, the company will move operations that are now separate entities into each of the three new product divisions.

66.   In the Catholic church, each diocese is a separate entity, responsible for its own fund raising, budget and insurance.

67.   In such cases, the management company, which is considered a separate entity and is subject to federal taxes, is paired with the REIT.

68.   It is possible that Israel would be able to strike separate peace deals with three separate Palestinian entities in ways it could not achieve working with Arafat.

69.   It means viewing AIDS as a consequence of the drug epidemic, and not as a separate entity.

70.   It is physically attached to but is an entity separate from the HB Studio.