91.   Unfortunately, noted Robert Willens, a tax expert with Lehman Brothers, the tax treatment would vary drastically depending on the market price when the option was exercised.

92.   Until now, however, most banks have had concerns about capital requirements, accounting and tax treatment.

93.   Under such provisions, a pension plan must provide significant benefits for rank-and-file workers, not just executives, to qualify for favorable tax treatment.

94.   Vice Finance Minister Tadashi Ogawa said yesterday that Japan needs to apply special tax treatment to the telecommunications company.

95.   While the maquila plants have flourished under tax preferential treatment, many local operations are struggling to rebuild plants and make investments to upgrade machinery following the war.

96.   Yet key issues concerning the tax treatment of the holding company born out of the split remain unresolved.

97.   Other preferential tax treatment also is planned.

98.   Consequently, the proposal would end much of the discrimination between the tax treatment of French PEs and French subsidiaries of EU companies.

99.   During his October visit to Seattle, Yeltsin called for establishment of a U.S.-Russian free-trade zone and preferential tax treatment for state businesses.

100.   Investment in workers should receive favorable tax treatment.