1.   The middle of the road, third party fire and theft, is what we call the increasing benefit plan.

2.   Among Massachusetts companies, Raytheon Co. was the king of the overfunded defined benefit plan last year.

3.   And Friends of the Zoo has hired a company to prepare a benefits plan for employees of a privately operated zoo.

4.   And the smaller firms are finding that they lack the scale to compete for corporate benefit plans and in overseas markets.

5.   And workers might lose benefit plans when companies can no longer write them off.

6.   Because those statements were made by people who ran the benefit plan, Breyer said, the company had a responsibility to tell the truth.

7.   Because of its diminished obligations from shedding the former plan members, the original Massey-Ferguson employee benefit plan was in fact stronger than ever.

8.   A defined benefit pension plan, which distributes monthly checks to retirees, allows a company to take a tax deduction for its contributions.

9.   A government-run drug benefit plan would change that.

10.   A would-be buyer may not want the businesses of selling tax advice, analyzing financial data of acquisition targets or reviewing employee benefit plans.