1.   And there are enough caveats that tax experts say companies that otherwise might be interested will tend tosteer clear of the benefit and its complications.

2.   But when a company otherwise must pay usurious interest rates, it has little choice.

3.   J. Michael Highland, chief financial officer of Indus, said the company otherwise had no comment on the SEC and Justice Department investigations.

4.   The company otherwise left its full-year estimates unchanged.