11.   The dispute centered on the fact that property left in a will to a surviving spouse or to charity is generally exempt from federal estate taxes.

12.   The dispute centered on the scope of ERISA, which is designed to establish national rules for pension and disability plans.

13.   The dispute centered partly on the distribution of prize money at the Olympics.

14.   The dispute centers on the issue of profit sharing.

15.   The dispute centers on the lucrative Asian cargo market.

16.   The dispute centers on the sale of a stake held by Serem as part of asset sales by the French government.

17.   The dispute centers on two points.

18.   The dispute centers over what standards to use in determining the validity of questionable ballots.

19.   The dispute centered on a political struggle that hinged, in part, on the question of opening a high-stakes Bingo game, Mohawk said.

20.   The dispute centered on the appropriate exchange rate for the debt, originally in transfer rubles, which were used for trade within the former Soviet bloc.