111.  The Redmond, Washington-based company last week sent a letter to its partners outlining the transition to the Internet and options available to those companies.

112.  The SIMPLE plan, as its name implies, is the simplest retirement option available to small businesses.

113.  The range of available options also matters, however, and here government policy makes a tremendous difference.

114.  The spirit of accommodation continues today, as the hotel has in place a program that gently guides its guests toward the many arts options available in Honolulu.

115.  The Sportronic automatic transmission and a six-disc in-dash compact disc changer are among the available options.

116.  The series by Bill and Judith Davidson Moyers examines the options available for the terminally ill.

117.  The truth is, a pragmatist grabs the best available options and makes them his own.

118.  The younger, and often more affluent, market for RVs is also influencing the camping options available across the country.

119.  There are many options available for consumers who want to upgrade a sound system without altering the vehicle or making the new system a permanent part of the car.

120.  There is another option available if no insurance company will provide the coverage, New York and federal officials say.