1.   At first, Enron-inspired reforms of accounting, employee pensions and stock options produced more partisan disagreement than legislative progress.

2.   -- measures to protect employee pensions and increase the availability of health insurance,

3.   -- Provide incentives for employers to give employee pensions.

4.   A so-called salary reduction simplified employee pension IRA, known affectionately among accountants as a SAR-SEP.

5.   For people who own their own businesses and do not have employees, a Keogh account or a simplified employee pension may be more useful than an IRA.

6.   Mrs. Whitman has taken other actions involving a transportation program and state employee pensions that could potentially cost taxpayers in the future.

7.   Owens said Hayworth had voted to raid employee pension funds, allow companies to enforce environmental standards themselves, and eliminate the National Direct Student Loan program.

8.   Simplified employee pensions, or SEPs, are not qualified plans.

9.   Such programs include Social Security and federal employee pensions.

10.   The proposal is aimed at small businesses that have trouble offering their employees pensions and middle-class workers anxious about their future.