1.   Both give top priority to tax reform, though their plans differ in the details.

2.   But in other respects, the two tax plans differ significantly, in part because Gramm would tax unearned income, like capital gains.

3.   But the latest plan differs on key points.

4.   But the plans differ in the leadership structure proposed for the new agencies.

5.   But their plans differ in hundreds of details, particularly timing.

6.   However, the plans differ over several provisions crucial to hospitals, doctors, insurers, HMOs and other members of the health-care industry.

7.   Only issues where the spending plans differ can be addressed by the special budget conference committee.

8.   Q. How do cash-balance plans differ from traditional pensions?

9.   Profit-sharing plans differ from SEPs in several distinct ways.

10.   Several competing proposals in Congress also include contracting with private benefit managers to get group price discounts, though the plans differ in details.