41.   The spinoff of the KFC, Pizza Hut and Taco Bell restaurants, which Pepsi expects to complete by year-end, was announced yesterday.

42.   The transaction, to completed by year-end, is to be accounted for as a pooling of interests and is expected to be tax-free to shareholders.

43.   The transfer is expected to be completed by early fall, said Kellie Leonard, a Gap spokeswoman.

44.   These films were already in production or completed by then.

45.   USA Waste said the acquisition, which it expects to complete by early fall, should increase earnings per share immediately.

46.   USA Waste said it expects the acquisition, which it expects to complete by early fall, to increase earnings per share immediately.

47.   Work on the new exterior started last December and should be completed by September or October, the judge said.

48.   Zurich spokeswoman Iris Roth declined to give the exact terms of the transaction, which the companies expect to complete by the end of the year.

49.   And Woods can now add the Triple Crown to the Grand Slam he completed by winning the British Open at St. Andrews.

50.   But with the aid largely delayed, officials including President Leonid Kuchma say the country may have no choice but to complete construction by itself.