11.   Daschle warned that if the tax cuts were approved and the surpluses did not materialize, the government would find itself short of funds.

12.   Greenspan also said a tax cut should be structured in such a way that it could be reversed if the surpluses do not materialize.

13.   Greenspan said there is no certainty that the projected surpluses will materialize, and that the economy would benefit more from reducing the national debt than from tax cuts.

14.   Moreover, both candidates would draw money from the federal budget surplus and might have to scale down their ambitions if the surplus did not materialize.

15.   Moreover, there is no assurance that the surplus will materialize as projected.

16.   Should Congress pledge money to Social Security based on guesses that federal surpluses will materialize in the future?

17.   Shuster, a Pennsylvania Republican, said he expects a budget surplus to materialize next year, providing additional money for highway and transit programs.

18.   Shuster said he expects a budget surplus to materialize next year, providing a source of funds for additional federal investment in highways and transit programs.

19.   Shuster said he expects a budget surplus to materialize next year, providing a source of money for additional federal investment in highways and transit programs.

20.   The main Democratic argument against tax cuts, though, is that there are better things to do with whatever surpluses do materialize.