31.   ... firing, benefits or severance packages in a tight economy.

32.   A Disney spokesman declined to comment on whether it will disclose the severance package in the proxy and would not comment on severance terms.

33.   A person close to McCook, however, said the company was more likely to offer those managers big severance packages instead of retaining them.

34.   A spokesman for the company said the severance package that will be offered to laid-off workers will be more generous than the industry norm.

35.   A spokesman for Conrail declined to answer questions about the severance packages.

36.   Above all, there is the generosity of the Levi severance package.

37.   According to another Garden executive, attorneys from both sides planned to work out a severance package that could be finalized as early as the weekend.

38.   Affected employees will receive a severance package, along with outplacement and counseling services, the company said.

39.   After acquiring savvy business skills and a nice severance package, Mendelson decided to open a bed-and-breakfast in Harlem.

40.   After all, to get the best severance package possible, many of them agree in writing not to sue.