31.   Union officials remained dissatisfied Friday with the severance benefits being offered by American and Northwest.

32.   While companies are more tight-fisted with cash, they are becoming more generous with other severance benefits.

33.   William McMaster, the former shareholder, said the board granted severance benefits to the executives without approval from shareholders.

34.   Workers will get severance benefits, she said.

35.   As a result, he added, certain managers would rush to discharge redundant workers for fear of having to pay higher severance benefits under the new law.

36.   Citicorp has suspended the severance benefits of one employee who continued to access e-mail after he no longer worked for the company, Morris said.

37.   Liaoyang was one of two northeast cities where thousands of protesters gathered in March to demand unpaid severance benefits and wages.

38.   Lyons said some employees will be offered jobs at nearby Penney stores but most will be offered severance benefits.

39.   Other severance benefits are under negotiation with the United Steelworkers Union, which represents the employees.

40.   The city has been rattled by days of demonstrations by laid-off workers demanding blocked severance benefits and owed pay.