91.  Any serious tax overhaul, Kemp said, must also help the working poor, a theme he has pursued for years.

92.  Deregulation of Ohio's electricity market is expected over the next several years and could be addressed by the Ohio legislature as soon as next year, Abramson said.

93.  Derek Jeter is expected to wind up with a seven-year, $118.5 million contract from the Yankees ($16.9 million a year).

94.  Derek Pope went to Nordhoff High in Ojai through his junior year, then switched to a tennis academy in Lake Mary, Fla., as a senior.

95.  Dergarabedian expects the films to lead the industry to a record box office year of more than $8 billion in ticket sales.

96.  DeGuardiola, 52, has been involved in some of the biggest money management transactions of recent years.

97.  Deidra Everett's personal trials fit into a picture that scholars and advocates have been building for years.

98.  Deighton, who is looking for a new athletic director, said he would prepare a report this year.

99.  Deion sure made a difference, and now he is a free agent again next year.

100.  DeKalb was already hovering near the top 25, ranked at No. 27 last year and No. 29 the year before.