1.   Tampa General Hospital created a subsidiary to combat infant mortality.

2.   And Zions Bancorporation of Utah, has applied to create a subsidiary to underwrite tax-exempt municipal bonds.

3.   Because of city and state restrictions on out-of-state control of public hospitals, the company has created a subsidiary, PHS-NY, to operate the hospital.

4.   Blue Cross executives typically argue that in creating for-profit subsidiaries, they are preserving their nonprofit Blue Cross companies, which retain whatever public or charitable assets exist.

5.   Acceding to the same pressures, the Massachusetts Bankers Association created a subsidiary in May that is dedicated to insurance agents who sell through banks.

6.   Additionally, GTE said it will create a subsidiary for local telephone operations.

7.   Corporations quickly seized on the tax-simplification effort by creating subsidiaries technically known as disregarded entities but popularly known as tax-nothings.

8.   Creating those subsidiaries could amount to an illegal piece-by-piece privatization of the state-controlled oil company, Zica said.

9.   Delta Air Lines has completed its buyout of regional affiliate Comair and created a subsidiary to oversee all regional connection operations.

10.   For added security, the buyer could create a subsidiary that would buy the firm that has the liabilities, he said.