71.   One group of taxpayers who could benefit from that are retired people who might have substantial assets but little current income.

72.   One part of that delaying strategy was to sanction an accounting fiction allowing institutions that took over sick thrifts to pretend they now had valuable assets.

73.   Others were participants in pension plans that the agency took over because they did not have enough assets to pay all promised benefits.

74.   Rep. Dick Armey of Texas, the majority leader and a former college professor, has no assets beyond a checking account.

75.   Savannah already has those assets, along with major distribution centers.

76.   Sen. Ernest Hollings of South Carolina, the ranking Democrat on the communications subcommittee, has his assets in a blind trust.

77.   She has put a will together, but has few assets beyond some bank accounts and has not found the time to sign it.

78.   She has more assets than liabilities.

79.   Still, others say the family has so many assets that it will survive.

80.   Suing in court to recover the bill, as some public relations firms do, was a waste of time because the company had few assets, he said.