11.   As a certified financial planner who runs Birmingham Financial Services in Westmont, Ill., a western suburb of Chicago, Janet Kovanda helps clients with tax planning.

12.   At first it involved just telephone answering services, but now it supplies various phony employment references and pay stubs to help clients rent apartments or obtain credit cards.

13.   At the welfare office in Canoga Park, workers said they were divided between helping clients and striking.

14.   Bell and other organization experts are increasingly being called upon to help clients out of the clutter morass.

15.   A CEO agent helps clients with career strategy, presentation skills, image building, networking and employment and salary negotiations.

16.   A recent spate of court rulings in favor of long-term independent contractors and temps has some management attorneys and consultants scrambling to help corporate clients avoid liability.

17.   But the state representative offices can take more time to help their clients.

18.   Cochran made several representations about how Lopez, who has moved to El Salvador, would help his client.

19.   He acknowledged that the relationships he developed in Congress, where he was chairman of the powerful House Rules Committee, will help his clients.

20.   He knew in his gut, he said, that none of the witnesses could help his client.