31.   It also drew heavy criticism over a plan to break the company into four pieces, a strategy it was forced to abandon.

32.   IRS QUESTIONS CASH-BALANCE PLAN Cash-balance pension plans have drawn heavy criticism lately because they often reduce the pensions of older workers.

33.   It comes at a time when cigarette producers, under heavy criticism in the United States, have been racing to consolidate their worldwide positions.

34.   Kessler took heavy criticism from Republicans and from some of the industries he regulated for what they deemed heavy-handed government intervention.

35.   Maybe one day somebody will rise up, and there is already heavy criticism of him from Palestinians.

36.   Mayor Richard Riordan seems to come in for heavy criticism.

37.   Montesinos took heavy criticism from rivals within the security apparatus for the intelligence breakdown that led to the guerrilla hostage-taking last December.

38.   Nevertheless, the sluggish progress prompted heavy criticism from many members of the parliament.

39.   Nunez came in for heavy criticism last year when he used the Senate floor to hand out campaign contributions from a casino investor.

40.   --Officiating has come under heavy criticism, which in turn has given new life to instant replay.