11.   All three companies are based in Woodland Hills, Calif.

12.   Although the company is based in Dublin, Smurfit lives in Monaco and is an avid horseracing fan and golfer.

13.   And, like Berkshire Hathaway, both companies will be based in Nebraska.

14.   Another new company will be based in California to provide administrative and support services for the combined companies.

15.   Another reason is that these companies are based in Bermuda, which imposes no income taxes.

16.   Any new loans must be approved by the federal Bankruptcy Court in New York and another court in Toronto where the company is based.

17.   Another winner was Foster Wheeler, an engineering and construction company based in Clinton, N.J., that works in various industries, including oil and gas.

18.   As a result of these reviews, some drivers have been warned about tailgating, said Fuller, whose company is based in Chattanooga, Tenn.

19.   At APL Ltd., an ocean-shipping company based in Oakland, executives are traveling much less frequently than in years past, said spokesman John Pachtner.

20.   Back stateside, his company is based in San Diego.