1.   The new plan may benefit many students.

2.   Analysts said Cigna Corp. and Blue Cross plans would benefit by teaming with a stand-alone HMO.

3.   Analysts said Cigna Corp. and Blue Cross plans could benefit by teaming with a stand-alone HMO.

4.   Archer had argued that his plan overwhelmingly benefited middle-class taxpayers.

5.   Administration officials have said they will relish a fight over whether the Republican tax plan benefits the wealthy at the expense of middle- and lower-income people.

6.   Bush rebuffed criticism that his plan benefited the wealthy.

7.   But Bush also was seeking here to avoid drawing attention to the fact that his tax plan would largely benefit the wealthy.

8.   But Democrats say the plan would benefit the rich, put the burden of taxation on the middle class and bring in too little money to run the government.

9.   By excluding the EITC from the main tax bill, Democrats charged, Republicans were able to claim that their tax plan benefits the middle class.

10.   Coalition members say their plan would also benefit local business operators, like Ms. Hawes, by forcing motorists to slow down and smell the doughnuts.