21.   A joint press release on Monday said the new company will try to retrain workers and cut jobs through attrition or voluntary retirements.

22.   About half were to come through voluntary retirements and half through job eliminations and reorganizations.

23.   After that announcement, the company began a voluntary retirement program, announced a hiring freeze and cut discretionary spending, but avoided immediate layoffs.

24.   And Times spokeswoman Kerry Coughlin said the company would eliminate positions with voluntary retirement programs and severance packages instead of layoffs.

25.   Before filing its bankruptcy petition, Enron prohibited its workers for several weeks from selling stock held in voluntary retirement plans while the share price plunged.

26.   He revealed that the management had suggested a voluntary retirement scheme to the staff last week and he had been sceptical about it.

27.   In a statement, France Telecom said the government has authorized Bon to discuss voluntary early retirement plans with the unions.

28.   Many cuts are being achieved through voluntary retirement programs.

29.   Matsushita announced a new voluntary early retirement program Tuesday, offering career-counseling services and up to three months vacation for people opting to quit.

30.   Matsushita Electric Industrial Co., makers of the Panasonic brand, is trying to trim several thousand jobs in its group through voluntary early retirement.