71.   Harvard University does not offer tuition benefits and would not be affected.

72.   He attributed the decline in the percentage of employers providing retiree coverage to companies terminating plans, and to new organizations deciding not to offer the benefit at all.

73.   He and other panel members said they believed the lens could offer benefit to patients.

74.   He conceded that the company offers health benefits to workers in several foreign countries but said the company was able to expand its business faster without them.

75.   Hauser wanted an employer who could offer health insurance benefits for DeWayne Browning, his partner of four years.

76.   He is asked absurd questions, he said, like whether he offers employee benefits.

77.   He acknowledges that working for an organization offers many benefits that a spare-room tycoon wannabe should consider before leaving to take the glory road of self-employment.

78.   He said these benefits had been offered to the engineers, who were not yet covered.

79.   Henthorn also insisted the Academic Assistance Foundation is only in the planning stages and has yet to offer any benefits to athletes.

80.   Hebel offers other benefits to owners with different concerns.