21.   Education about benefit programs can also be expanded.

22.   Employee-benefits experts said many companies would thoroughly re-evaluate their benefit programs in the light of the legislation.

23.   Entitlements, including the giant benefit programs like Social Security and Medicare, make up two-thirds of all federal spending, and the fraction is growing.

24.   Federal benefit programs have become more important, but payments to the elderly, not the poor, account for the bulk of this spending.

25.   Few expect Congress and the White House to agree in an election year on a compromise plan to restrain spending on benefit programs.

26.   Freund also noted that businesses might be afraid of getting burned by people trying to take advantage of benefit programs.

27.   Gore had previously unveiled a drug benefit program for seniors last September.

28.   Giuliani, who was elected as a fusion candidate in an overwhelmingly Democratic city, had not previously indicated much taste for dismantling automatic benefits programs.

29.   He also made money in Caremark Rx, a Birmingham, Ala., company that organizes drug benefit programs for health insurers and HMOs.

30.   He covers the full spectrum of financial planning issues, including basic but often overlooked issues like organizing your files and getting the most from your employee benefits programs.