91.   Because of the lifetime employment tradition, companies are reducing payrolls by hiring fewer new employees and urging middle managers to take early retirement.

92.   Because of the lifetime employment tradition, managers are urging -- and sometimes forcing -- middle managers to take early retirement.

93.   BellSouth hopes to do the bulk of the job cuts without layoffs by encouraging either early retirement or voluntary departure in exchange for a severance package.

94.   Believing that she was at the top of her career, she went home to Mexico and embraced the luxury of early retirement for more than a year.

95.   Before taking early retirement from Pacific Bell, he commuted daily two hours each way to be with his skating daughters, Michelle and Karen.

96.   Before taking early retirement to pursue consulting, Fraser interviewed countless college graduates.

97.   Before you get too caught up in visions of early retirement or monthly trips to San Tropez, Jean Sinclair has a cautionary tale.

98.   Benefits like job security rules, high unemployment pay, paid medical care and early retirement are considered hard-won achievements.

99.   Boeing has never publicly acknowledged that Givan was forced to take early retirement.

100.   Boeing surprised analysts with a significant drop in research and development costs, and a lower effective tax rate because of its recent early retirement offer to employees.