Related by context. All words. (Click for frequent words.) 56 multiemployer defined 56 lump sum distributions 53 multiemployer pension 53 loss NOL carryforward 53 j Represents 53 elective deferrals 52 alternate payee 52 multiemployer 51 nonqualified deferred compensation 51 Premium DRIP 51 nonqualified retirement 51 nondividend distribution 51 share repurchase authorizations 50 nonemployee 50 APB# 50 c Represents 50 MPSERS 50 prorata 49 Traditional IRAs 49 nonforfeitable 49 multiemployer pension plans 49 DSUs 49 Canaccord Relief Program 49 actuarial valuations 49 PLANSPONSOR magazine 49 NOL carryforwards 49 Domilens 49 Visa indemnification 49 SIMPLE IRAs 49 TARP CPP 49 SRD deferred 49 d Calculated 48 Medicaid DSH 48 GSCT program 48 Defined Contribution Plan 48 multiemployer plans 48 Distribution Reinvestment Plan DRIP 48 b Represents 48 UAW VEBA 48 ERRP 48 Nonqualified 48 FERS annuity 48 Archer MSAs 48 FASB #R 48 unitrust 48 excluding BIBP 48 contingent earnout 48 non recourse RISPERDAL 48 RSUs vest 48 nonvested 48 Interest accrues 48 b Excludes 48 Accrued severance 48 auditor attestation 48 SFY #-# 48 REIT Exemption 48 toreflect 48 b Reflects 47 MedicareAdvantage 47 Advancement Accounts 47 noncontract employees 47 EPCRS 47 Entitlements Issue 47 EPE unitholders 47 liquidating distributions 47 nonbargaining unit 47 Teachers Defined Contribution 47 FERS retirement 47 Coverdell ESAs 47 repurchase authorizations 47 financialstatements 47 includible 47 adopted SFAS #R 47 SBLF 47 accelerated filers 47 FYs 47 earnout payments 47 Defined Benefit Plans 47 adopting SFAS #R 47 subordinated CMBS 47 RTO Financing 47 unreserved undesignated 47 nonsalary 47 CDBG monies 47 Equity Investees 47 Unvested 46 IRC Sec 46 Multiemployer 46 Humana Tricare 46 vest ratably 46 RSUs granted 46 ICMA RC 46 unreduced pension 46 MetaPower International 46 non contributory pension 46 Crombie REIT announces 46 EMEA Subsidiaries 46 recordkeepers 46 Lump sum payments 46 Deferred Compensation 46 Rollover IRAs 46 Payment SFAS #R 46 Unitholder distributions 46 millioncompared 46 Earnout 46 f Represents 46 nonqualified 46 Successor Period 46 franking credits attached 46 retroactive restatement 46 NQDC plans 46 Convertible Notes validly tendered 46 actuarially determined 46 inherited IRAs 46 CHAMPVA 46 alternate payees 46 policyholder dividends 46 accretable yield 46 regrant 46 Defined Contribution Survey 46 unamortised 46 USOGP 46 unexpended balances 46 BPPR 46 NQDC 46 installments commencing 46 certificate evidencing 46 intersegment revenues 46 Cheneys donated 46 Repurchased shares 46 nonpension 46 nonretirement accounts 46 PBGC insures 45 intercompany indebtedness 45 Evercore LP 45 Medicare Advantage PFFS 45 GHESP 45 CRDP 45 OPEB expense 45 FSAH 45 intercompany receivables 45 Coverdell ESA 45 SHIPs 45 Spira cites 45 nonemployee directors 45 Code Section #A 45 Denton Rawhide operation 45 Virtus Mutual Funds 45 c Calculated 45 Pöyry PLC 45 No. #R SFAS 45 RSU Plan 45 Unfunded commitments 45 SSI SSP 45 prorata basis 45 Marylyn Kish turns 45 Excess Cash Flow 45 nontraded REIT 45 Individual Annuities segment 45 Petrofund merger 45 STOCK BASED COMPENSATION 45 OPEBs 45 unearmarked 45 interfund 45 MathMovesU scholarship 45 outyears 45 Firmwide assets 45 OASDI 45 Defined Benefit Plan 45 FRSSE 45 Katonah Debt Advisors 45 adopting IFRS 45 FHLBB 45 shareowner accounts 45 fiscal# 45 accumulated undistributed 45 noncurrent liabilities 45 recordkeeper 45 Sealy Mattress Corporation 45 VRDNs 45 Annual Incentive Plan 45 #l k 45 Economic Stimulus Rebate 45 SSSU 45 Fiduciary Warranty 45 TMRS 45 severance outplacement 45 MARRIOTT REVENUES totaled 45 PBHG Funds 45 IncomeFlex 45 d Represents 45 SFAS# R 45 IFRSs 45 TWO.WS 45 Pretax unrealized gains 45 variable remuneration 45 Voluntary Employee Beneficiary Associations 45 mandatorily redeemable 45 IFRS changeover 45 currency remeasurement 45 Fixed remuneration 45 z ³ .#-# [001] 45 Mavrix Mutual Funds 45 unfunded accrued 44 scheduled shodeos 44 credit carryforwards 44 underwriting discounts commissions 44 CSRS Offset 44 Medco repurchased 44 ViewPoint MHC 44 SFAS No.# 44 FEDVIP 44 triennial actuarial valuation 44 Variable Interest Entities VIEs 44 RRSP contribution room 44 FHLBI 44 BENEFITS PACKAGE All 44 Company noncontributory defined 44 ESOP Scheme 44 iii Ps 44 earnout provision 44 FDIC indemnification 44 solvency deficiency 44 securitized receivables 44 subaccounts serviced 44 Required Minimum Distribution 44 amortized ratably 44 nonrepresented 44 operating income1 44 fiscal year# 44 MFB Corp 44 IBNR reserves 44 loss carrybacks 44 normalized FFO guidance 44 EZchip Technologies 44 subchapter S corporation 44 recoupments 44 PEEHIP 44 AZN #mln [002] 44 FEGLI 44 Defined Benefit Pension Plan 44 unreduced 44 Schedule UTP 44 restated financials 44 deductible IRAs 44 carryforward 44 unvested restricted stock 44 intersegment transactions 44 dividend reinvestments 44 Ordinary Dividends 44 Unfunded pension liability 44 CTT Holdings 44 REIT taxable 44 Lifecomm Joint Venture 44 Capital Accumulation 44 Fiera Sceptre 44 voluntary payroll deductions 44 No. #R 44 Escrow Issuer 44 Annual Audited Consolidated 44 undepreciated assets 44 Aon Benfield restructuring 44 #through 44 c Relates 44 underwritten dividend reinvestment 44 Eligible unitholders 44 spousal IRA 44 NOL carryforward 44 COBRA continuation 44 Christine Marcks president 44 noninterest expense decreased 44 nondeductible IRAs 44 SFSB Inc. 44 actuarial liabilities 44 earnout payment 44 LTIP 44 Vishay stockholders 44 unappropriated surplus 44 InfoSpherix subsidiary 44 itemized charitable 44 nonappropriated fund 44 profitsharing 44 Medicare Advantage premiums 44 PLANSPONSOR Magazine 44 Neurogen stockholders 44 nonspouse beneficiary 44 ofapproximately 44 MassHealth Basic 44 AZN #mln [001] 44 EPIL III 44 NYSHIP 44 PBGF 44 elective deferral 44 HRBFA 44 CICA Handbook section 44 PERLS III 44 USPoly 44 Transamerica Retirement 43 LPGA USGA 43 Federal Mogul Alapont 43 g Represents 43 Gerald Luterman 43 earnings pershare 43 Gosman Estate 43 Deferred Compensation Plan 43 LOPFI 43 Promotions.com subsidiary 43 reaudit 43 HFN database 43 Adjusted EBITDA1 43 Lump sum 43 adopting FAS #R 43 noncontributory 43 RightPath 43 Consolidated Retirement System 43 Secured Debenture 43 unvested options 43 NPH Funds 43 unreserved undesignated general 43 CDBG allocations 43 Membership dues 43 Accounting Guideline 43 SIFTs 43 modified coinsurance 43 group GCIB focuses 43 Recapitalisation Proposal 43 Innovis Entities 43 Coverdell Education Savings Accounts 43 nonpension retirement benefits 43 Summary Compensation 43 Ms. Borzi 43 Secured Convertible Debenture 43 Lifetime Savings Accounts 43 Combined CEA 43 prioryear 43 USD2m 43 Summarized below 43 Freewill offerings 43 Grandfathered Plan 43 Valeant stockholders 43 balance UPB 43 Spectrum Brands generates 43 unvested restricted shares 43 noncash pretax charge 43 Rollover IRA 43 warrants expired unexercised 43 months endedSeptember 43 EGTRRA 43 Accelerated Share Repurchase 43 nonaudit 43 stock basedcompensation 43 Leo Benatar 43 CMI Entities 43 -triseries 43 expenses totaled Ps 43 CGT exemption 43 SMTEK 43 accruals 43 VDM Specialists USA 43 Shelf Registration 43 Pledged revenues 43 materiality threshold 43 HFF Holdings 43 nondeductible contributions 43 ANS Parties 43 Cheneys owed 43 Purse TBA 43 capitalizable 43 IRA Roth IRA 43 Wajax Limited 43 FICA withholding 43 - -Belusko 43 NWD Investment 43 Accounting Policies 43 spokesman Terry Balluck 43 DJOFL 43 -World Transhumanist Association 43 annuitized 43 TASC generates 43 unduplicated headcount 43 global Biocides 43 Debenture holders 43 Markel Ventures 43 b Relates 43 bachelor's degree 43 c Excludes 43 benefits OPEB liability 43 Charitable donations 43 EdgeStone Funds 43 f Reflects 43 Cobalt Gordian 43 AHC Bid 43 #were 43 Defined Benefit 43 NIS #.#b [001] 43 AZN #.#bn 43 RUR #bn [002] 43 VFRAs 42 Gabelli Utility Trust 42 c Reflects 42 excludes noncash 42 unexercised stock 42 Canetic unitholders 42 Inc. OTC CDCO 42 SDRS 42 Share repurchases 42 foundations endowments corporations 42 PFRS 42 postretirement obligations 42 SIMPLE IRA 42 undrawn revolver capacity 42 DAC offsets 42 nonequity incentive 42 Beneficial unitholders 42 incentive accruals 42 Roth IRA withdrawals 42 leveraged ESOP 42 contingently issuable shares 42 TEUC 42 Dividend reinvestment 42 TRUPS 42 Syringa Bancorp 42 adjustments COLAs 42 nonunion retirees 42 Health Reimbursement Account 42 Simplified Prospectus 42 Qualified Tuition 42 Preneed funeral sales 42 Disabled Jockeys Fund 42 Scrip Dividend Scheme 42 GIPS compliant 42 FHLB advances decreased 42 Altegris Companies 42 Parent Entity 42 c Includes 42 SAYE scheme 42 extendible revolving credit 42 CIEBA 42 depletion calculation 42 IPSAS 42 postretirement benefit 42 SupplyChainBrain magazine 42 SBCERA 42 FAS# R 42 TEB adjustment 42 QTDP grants 42 DHLC 42 Individual Retirement Arrangements 42 #.#bln rbl [003] 42 GAAS 42 CPS ASEC 42 actuarially equivalent 42 accelerated filer 42 Extends 42 Municipal Retirement System 42 See IRS Publication 42 KPMG LLP KPMG 42 noncumulative perpetual preferred 42 BHCs 42 nonworking spouses 42 Broadspire segment 42 SouthWest Water stockholders 42 Reclassifications 42 Retirement Savings Account 42 FDIC TLGP 42 FSP #-# 42 Morningstar Managed Portfolios 42 Yearly memberships 42 Payment Plan PIPP 42 OPEB liabilities 42 noncash accounting 42 AOCL 42 unexercised warrants 42 Stapled Units 42 UAAL 42 Hometown Happenings 42 CGAAP 42 Coverdell accounts 42 singed corrugated metal 42 theprior 42 Invesmart Advisors 42 QCR HOLDINGS INC. CONSOLIDATED 42 MainStay Funds 42 Matthias Ganz 42 Handbook Sections 42 Unrealised gains 42 CICA Accounting Guideline 42 Repurchased 42 Unfunded Liability 42 Tax 42 adopting FIN 42 IFRS IFRS 42 uncollectible reinsurance 42 withholdable payment 42 Adjustment Expenses 42 Expense ratios 42 promissory note receivable 42 Dividend Reinvestment Plan DRIP 42 IRA rollovers 42 Hardwoods LP 42 FINOVA 42 RMDs 42 prorations 42 nonspouse beneficiaries 42 pensionable salary 42 millionand 42 Voluntary Employee Beneficiary Association 42 Brightwork Partners 42 -Artunduaga 42 CULAC 42 unexpended funds 42 FNMA preferred 42 CapMan Plc 42 Partial Disability 42 principal paydowns 42 Individual Retirement Arrangement 42 HSA HDHP 42 Informal Agreements 42 FERS retirees 42 mon MORE 42 SFAS#R 42 Malakoff Mederic 42 Monies collected 42 Therics 42 nonconvertible preferred 42 insured depository institutions 42 AGIFM 42 Liquidation Preference 42 1Gig PowerBook kits 42 #k #b 42 MPF Scheme 42 NBPTS certification 42 Montaur 42 annuitant 42 Health Reimbursement Arrangement 42 receive nonforfeitable dividends 42 unamortized deferred 42 Defined Benefit DB 42 NETg acquisition 42 unamortized portion 42 FIN #R Consolidation 42 Disability Insurance OASDI 42 USAllianz 42 COGP 42 FAF Advisors Inc. 42 Interest Expense Interest expense 42 -DAVID BRUCE 42 enhanced FMAP 42 ASPPA 42 deductibles copays 42 subordinated debenture 42 Indians Earn Rs.# 42 CICA Section 41 Aspo Plc 41 Adjusted EBIDTA 41 pensionable salaries 41 Eur J Cardiothorac Surg 41 Upromise rewards 41 Nonperforming loans decreased 41 INTEGRA LIFESCIENCES HOLDINGS CORPORATION 41 DoubleLine Total 41 VIEs 41 excluding reimbursables 41 Pro forma EPS 41 -Soft soled shoes 41 Omnibus Incentive Plan 41 EUTF 41 voluntary prepayment 41 MV7 celebrity marketing 41 Board GASB 41 NHRS 41 deducting underwriting commissions 41 Bexil 41 Yearly dues 41 Fiserv ISS 41 Subtopic #-# 41 LLC NYLIM 41 CPP QPP benefits 41 director Rob Bickhart 41 USD5bn 41 Amended PCC 41 OPEB obligations 41 DoubleLine Funds 41 revolver borrowings 41 Employee Ownership Foundation 41 FHLB borrowings decreased 41 Subordinated Noteholders 41 Disinterested shareholders 41 QSPEs 41 convertible debenture holders 41 -blueberry barrens 41 Sabvest 41 Mainspring Managed 41 Tuition Rewards ™ 41 PURSE Cash 41 ESPPs 41 billionin 41 Incentive Compensation Plan 41 undistributed taxable income 41 Long Term Incentive Compensation 41 SBHCS 41 Lilly ICOS joint venture 41 NGER 41 FOFs 41 #R Share 41 minimum distributions RMDs 41 Calpine jettisoned 41 pershare 41 convertible redeemable preference 41 Symphony GenIsis 41 voluntary separations 41 Aetna PBM 41 millionfor 41 Aetna PPO 41 Prime Securityholders 41 StanCERA 41 OTTI charges 41 Ascensus 41 Nonmember 41 UCRP 41 downstreamed 41 ERIP 41 CDSOA 41 Dearness Allowance DA 41 Code § #A [002] 41 nonlabor 41 biddable goods 41 nonbargaining 41 undeducted contributions 41 kronor euro# 41 subaccounts 41 Restricted Share 41 unbilled receivables 41 receivables factoring 41 Jacksha 41 PIPP Plus 41 OPEB liability 41 hr + bens 41 Homestead Rebates 41 MullinTBG 41 TDFs 41 Compensation Expenses 41 undesignated reserves 41 SmartMusic subscriptions 41 nonroutine income 41 Lands Royalties 41 NMDFC 41 OPEB obligation 41 - -NASDAQ USTR 41 unreimbursed medical 41 FSP EITF #-#-# [001] 41 FirstService generates 41 Gratio Values Fund 41 postretirement 41 #EZ #A 41 Long Term Incentive Plan 41 deferred compensation 41 prefund retiree health 41 RRSP withdrawals 41 SG &A; 41 Termination Benefits 41 Endo Pharma LLC 41 Lifetime Savings Account 41 payroll withholdings 41 Pension Plan 41 Aci Worldwide Inc 41 imprudently invested 41 id = #,# [002] 41 PPF levy 41 fiscalyear 41 unaudited unaudited audited 41 subaccounting 41 Zila stockholders 41 PlanSponsor 41 aftertax gain 41 UZS 41 wage reopener 41 Minera Juanicipio 41 perquisite allowance 41 principles GAAP 41 C Convertible Preferred 41 PERSI 41 FSP EITF #-#-# [002] 41 noncharitable 41 #st CCLC 41 SI Bancorp MHC 41 Homeowners Assistance Program 41 RUR#.#bn approx. USD#.#bn [004] 41 SponsorMatch 41 homestead farmstead exclusion 41 Chattem conducts 41 Swap Transactions 41 J Clin Microbiol 41 per dilutedshare 41 disgorgements 41 Social Security actuaries 41 Invitel Denmark 41 Surviving spouses 41 annualizes 41 Moorestown Visiting Nurse 41 #.#bn rub [004] 41 AEFA 41 deductibles copayments 41 DSIC 41 Watson Wyatt LLP 41 PGBC takes 41 Vinyls segment 41 spouses surviving spouses 41 Pete Ramsel 41 Noninterest expense decreased 41 fuel CASM 41 CICA Handbook 41 lump sums 41 undesignated unreserved fund 41 Steven Bensinger 41 CDBG allocation 41 -Keops 41 CollegeBoundfund 41 Preferred Interests 41 accreted principal 40 living adjustment COLA 40 Fairquest 40 EnPro consolidated 40 RelationServe 40 spokeswoman Julie Ketay 40 BIBP 40 Paid Clicks Aggregate 40 FUEL CHEM segment 40 DAC unlock 40 Woronoco Bancorp Inc. 40 Asset Retirement Obligations 40 MutualFirst Financial 40 FranklinCovey Products LLC 40 NASDAQ ABXA 40 Unit Investment Trusts 40 mandatory convertible subordinated 40 Flexible Spending 40 MGIB 40 Tatkovski 40 - AdjusETON 40 PRIMIR 40 - Non Shane Germann 40 Autoben 40 Northwest Bancorp MHC 40 - EBITDA [003] 40 endowments foundations pension 40 Final Settlement Date 40 USDVA 40 PLICO 40 stipends 40 TSX VENTURE XCT 40 FEHB Program 40 GEPF 40 Bank Yahav 40 Defined contribution 40 Subordinated Convertible Notes 40 increaseof 40 Timeshare segment 40 Fund Distribution Reinvestment 40 Hindu Undivided Families 40 Form #NR 40 nonequity incentives 40 Grandfathered plans 40 Guam Madeleine Bordallo 40 = Average [015] 40 non capitalizable 40 CTIMCO 40 unfunded retiree 40 Petrojarl Varg FPSO 40 SFAS No.#R 40 Workfare Bonus 40 LTIPs 40 EITF #-#-# 40 HPMR 40 thequarter ended 40 incentive LTI 40 Entitlement Issue 40 Armtec division 40 bonds mature serially 40 Reorganized Wellman 40 QDIA 40 Existing Notes validly 40 Financial Instruments Disclosures 40 exchangeable debentures 40 BOSTON Fidelity Investments 40 summary prospectuses 40 Spokeswoman Gina Proia 40 UPREIT 40 Advisors UBA 40 ASC #-#-# 40 MainStreet Lender 40 SORP 40 NIS #.#b [002] 40 Welkom Yizani 40 Debentures tendered 40 copayments deductibles 40 CalWORKS welfare 40 ReDCo 40 LIFO provision 40 TCE RWA ratio 40 Long Term Incentive 40 dacetuzumab collaboration 40 Relevant Period 40 Wealthier tribes 40 unappropriated balance 40 retrocessions 40 LOSAP 40 underearn 40 WisdomTree Trust 40 DAC unlocking 40 HealthWave 40 pro rata 40 OASI 40 promissory notes payable 40 HPSP 40 Tecstar Automotive Group 40 unbilled revenue 40 foreign currency remeasurement 40 Deferred Compensation Plans 40 Rosebel royalty 40 #.# perdiluted 40 Nakheel Sukuk 40 SSE Bsantander 40 severance accruals 40 FHLMC preferred stock 40 Ahmedin Jemal researcher 40 Robyn Credico 40 spokeswoman Evelyn Tatkovski 40 Summary Prospectus 40 QDRO 40 Escrowed Proceeds 40 VDM Specialists 40 Deductions depreciation 40 Plazacorp announces 40 Installment Agreement 40 Lottie Moon Offering 40 SUMMARY INCOME STATEMENTS 40 BBBEE transaction 40 borrowable funds 40 automatically rebalances 40 Skanditek 40 #R Share Based 40 Lodging Reported EBITDA 40 Southside Bancshares 40 Cortelco 40 Susan Strausberg 40 DCAA audit 40 XLFA 40 uncollectable receivables 40 OmniAmerican Bank 40 Income Annuities 40 Abortion foes contend 40 Bancinsurance 40 LBDP 40 St. Maarten Ya 40 CGUHSD 40 AmSurg Corp. NASDAQ AMSG 40 Severance packages 40 Employee Engagement Survey 40 presentence credits 40 PNNL employs #,# 40 Reduce 40 QSGI offsets 40 pension curtailment 40 fourth OSV newbuild 40 QPAM 40 Ningbo Zhehua 40 SCITI 40 Mivtachim 40 APERS 40 earliest practicable date 40 LPT Agreement 40 ESOP Employee 40 h Represents 40 Gebhardtsbauer 40 interfund transfers 40 Pension Plans 40 Since PennyPerformers.com receives 40 NCQA Accredited 40 nonappropriated 40 millionfrom 40 Defined Contribution Retirement 40 CCH INSURANCE SERVICES 40 NRUCFC 40 noninterest expense partially offset 40 SIMPLEs 40 FAS #R Share 40 pro rata portion 40 TSGLI 40 IAS IFRS 40 7x rollover 40 NJ FamilyCare 40 payables receivables 40 Realised Earnings 40 maturing FHLB advances 40 Alan Perer attorney 40 NeoPharm anticipates 40 TNCLP 40 Employee Incentive Plan 40 TRANs 40 Bois d' Arc's 40 ERISA § 40 widowed spouses 40 postemployment 40 Expired warrants 40 noninterest bearing deposit 40 Atkore 40 holdback liabilities 40 contractually specified 40 Newshelf 40 Fiduciary Asset Management 40 Banadex ship 40 Settlement Amount 40 KMPG LLP 40 CheckFree APL 40 ROACE 40 Filmyard Holdings LLC 40 operatingincome 40 #A COPs 40 Ush#.# billion [001] 40 Bisys 40 Leblanc Considine 40 LIFO inventory decrement 40 nonaccrual loan 40 EBITDAA 40 EVCI 40 UAW Retiree Medical 40 subadvisory 40 reinsurance commutations 40 BEE Transaction 40 self insured retentions 40 CSRS annuity 40 Surface Specialties acquisition 40 FSP FAS #-# 40 Sole proprietors 40 Defined Benefit pension 40 - - Net [033] 40 Workforce Reduction 40 Recapitalization Plan 40 Byproduct revenues 40 Variable annuity sales 40 FDIC indemnification asset 40 AIGâ 40 SBLIC 40 disgorgement prejudgment interest 40 Titan Managed Portfolios 40 Ricky Brigante Posted 40 Contingent Value Rights 40 pension S2P 40 MMdM 40 deferred variable annuity 40 deductible coinsurance 40 NPRFC 40 NYCERS 40 NMI Retirement Fund 40 SAYE schemes 40 postretirement benefits 40 CarCo 40 UAW Voluntary Employee 40 Panostaja Oyj Panostaja oyj 40 affecting comparability 40 Institute EBRI 40 EXPENSES Employee Compensation 40 Gabelli Funds 40 ePlan Services 40 indexation allowance 40 deducting underwriters 40 Coverdells 40 Share Incentive Plan 40 stagehands ranges 40 Clifton MHC 40 IFRS2 40 Mandatorily redeemable preferred 39 AMD #.#bln [001] 39 non domiciliaries 39 Annuitants 39 TSUS 39 Unizan merger 39 Childless adults 39 HoosierRx 39 LIFO adjustment 39 Don Liebentritt 39 unexpended balance 39 optionholder 39 FSA HRA 39 reestimates 39 Stock Incentive Plan 39 AAUW Scholarship 39 adopted FASB Interpretation 39 Statutory Sick Pay 39 PowerMac G5 2Gig kit 39 Unsecured bondholders receive 39 lump sump 39 GCAD 39 IREX joint venture 39 subsidiaries Unum 39 UNJSPF 39 LUCRF 39 Average Avg