11.   By using Roth accounts for the riskier but potentially more rewarding holdings, the owner would be likely to achieve his or her greater gains in the tax-free account.

12.   Carey and a friend used the account to fly to Chicago, and to fly Carey and a friend to Seattle.

13.   Carey used the account for three personal trips, but said the tickets were reimbursement for money he spent on meals for employee appreciation dinners.

14.   Calardo has used his account at the Charles Schwab Corporation, the online brokerage firm, to participate in two recent electronic offerings of corporate bonds.

15.   Critics thought that only highly paid people would use the accounts, but some studies show that this has not been the case.

16.   --Dependent care accounts can be used for elderly relatives a worker claims as a dependent on tax returns.

17.   Dupuy rarely uses eyewitness accounts from ground level.

18.   Each time an account is used, the caller is told how many minutes remain based on the rate of the call.

19.   During the year, the policyholder can use the accounts to cover medical costs until they reach the deductible of the policy.