81.   Penner, now with the KPMG consulting firm, said President Reagan promised to cut taxes, increase defense spending and balance the budget.

82.   Pascal Aguirre, a principal in the Renaissance Group consulting firm, said the rush to partner is inevitable.

83.   Professional Image is an Atlanta consulting firm that conducts seminars and workshops to help companies develop effective internal communication.

84.   Putnam Investments, based in Boston, has joined some alliances put together by benefits consulting firms.

85.   PhoCusWright, a Connecticut consulting firm, also was a sponsor.

86.   Research by employee benefits consulting firm Hewitt Associates has shown that domestic partner coverage has not resulted in significantly higher insurance costs.

87.   Rolland works for Gambrell Urban, a Seattle consulting firm.

88.   Rossotti, who ran a successful computer consulting firm before joining the government, gently suggested that IRS employees were overreacting to the new law.

89.   Schultz also said he would dissolve a sports consulting firm that he operates in suburban Kansas City, thus calming conflict-of-interest concerns.

90.   Seven people died Tuesday in offices of an Internet consulting firm in Wakefield, Mass., a Boston suburb, during a shooting spree by a heavily armed employee.