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(Click for frequent words.) 73 UAW Retiree 62 UAW VEBA 56 UAW Voluntary Employee 54 General Mtrs Corp 53 Voluntary Employee Beneficiary Association 52 mandatory convertible subordinated 52 OPEB obligation 52 Unvested 51 unfunded accrued 51 EXPENSES Employee Compensation 51 Reimbursements Compensation & 51 Company noncontributory defined 51 Billionaire Kerkorian 51 unsecured nonconvertible debt 51 nonpension 51 salaried retiree 51 VEBA 51 solvency deficiency 51 Guaranteed Senior Secured 50 loss NOL carryforward 50 multiemployer defined 50 Visa indemnification 50 Workplace Nurseries 50 PBGC insures 50 postretirement obligations 50 Old Carco 50 spokeswoman Becky Sanch 50 EnerDel lithium battery 50 Twinsburg Stamping Plant 49 Grantor Retained Annuity 49 GHESP 49 Multiemployer 49 nonvested 49 Metris Master 49 Policyholder benefits 49 KeyCorp Student Loan 49 renamed Daimler AG 49 nonunion retirees 49 Voluntary Employee Benefit 49 unfunded retiree 49 Voluntary Employee Beneficiary Associations 49 CONSTA secured 49 OPEBs 49 CarCo 49 convertible redeemable preference 49 MCLP 49 Salaried retirees 48 nonforfeitable 48 non recourse RISPERDAL 48 CNH Equipment 48 prefund retiree health 48 voluntary prepayment 48 Innovis Entities 48 Postemployment 48 NC Residuals Owners 48 Voluntary Employee Benefits 48 -lipid nanoparticles 48 #l k 48 Automotive Component Holdings 48 Coverdell ESAs 48 nondividend distribution 48 FDIC indemnification 48 Japanese truckmaker Isuzu 48 intercompany indebtedness 48 Accrued severance 48 Offer Buyouts 48 FDIC indemnification asset 48 Unfunded pension 48 Express Scripts Caremark 47 accretable yield 47 Guaranteed Minimum Income 47 multiemployer 47 Delta prepetition unsecured 47 unallocated ESOP shares 47 negotiating prepackaged bankruptcy 47 Lump sum 47 Requirements Learn 47 Defined benefit 47 dealer holdback 47 Kilroy Realty Declares Quarterly 47 Brookfield Asset 47 sharesave 47 Medicare Advantage premiums 47 CaRIT 47 salaried retirees 47 Kerkorian Tracinda 47 AUTO INDUSTRY REPORT 47 foreign currency remeasurement 47 c Relates 47 Family Revocable Living 47 overallotment provision 47 Interest Expenses Salaries 47 #.#B 3Q 47 Pension Benefit 47 Preferred Interests 47 d Calculated 47 overfunded pension 47 dividend reinvestments 47 prebankruptcy 47 Repurchased shares 47 Debtholders 47 OPEB liabilities 47 Northwest Bancorp MHC 47 Defined Benefit Pension Plan 47 spouses surviving spouses 47 Chelopech Mining EAD Chelopech 47 Manville Personal Injury 47 Defined Contributions 47 Beneficiary Associations 46 franking credits attached 46 UAW Reach Tentative 46 Gabelli Utility 46 Salaried workers 46 Trust TSX MMP.UN 46 Convertible Senior Unsecured 46 repays TARP 46 Irrevocable Life 46 RRSP withdrawals 46 b Relates 46 selected Stephen Girsky 46 Asbestos Personal Injury 46 Contingent consideration 46 unexercised stock 46 Policyholder 46 FEHBP enrollees 46 FSAH 46 Visteon Corp. VC.N 46 Defined Contribution Plan 46 Prefunding 46 lump sum distributions 46 Investor Kirk Kerkorian 46 Kerkorian Sells 46 Petrowest Energy Services 46 trusteed 46 nonunion salaried 46 Postretirement Benefits 46 nonwage 46 Petrofund Energy 46 RRSPs RRIFs 46 Wajax Corporation 46 Trups 46 Al Iacobelli 46 DaimlerChrysler AG DCX.N DCXGn.DE 46 Redeemable Preferred 46 nonqualified retirement 46 analyst Ron Tadross 46 Sensipar royalties 46 Critical Homecare 46 intercompany receivables 46 underwriting discounts commissions 46 CSRS Offset 46 postemployment benefits 46 BlackWatch Energy 46 GEERS 46 GMGMQ.PK 46 Underfunded pension 46 jettison unprofitable 46 subordinated promissory note 45 reimbursement arrangements HRAs 45 Archer MSAs 45 unamortized issuance costs 45 convertible subordinated debentures 45 spokeswoman Christine Moroski 45 senior subordinated convertible 45 Eaton Vance Floating Rate 45 TransCanada Declares Quarterly 45 OPTrust 45 b Reflects 45 Rescap 45 Nonqualified 45 Stirling Albion Supporters 45 securitized receivables 45 Primecap Management 45 promissory note receivable 45 #.#B 2Q 45 Sem Parent 45 prepetition liabilities 45 Refinancing Transactions 45 CBRE Realty 45 Exchangeable Senior 45 BrasilPrev 45 Unizan merger 45 Y Cumulative Preferred 45 -Candra Wijaya Sigit Budiarto 45 b Excludes 45 noncash pretax charge 45 MFB Corp 45 Share Ownership 45 Expenses Salaries 45 IncomeFlex 45 Giftrust 45 undrawn revolver 45 unreduced 45 SCITI II 45 contingent earnout 45 subsidiaries Unum 45 nonoperating income 45 Borrowings repayments 45 G.M. 45 Wajax Limited 45 Traditional IRAs 45 unamortized deferred 45 postretirement benefit 45 Unfunded Liability 45 refit Fiats 45 Secured Debenture 45 CULAC 45 PDMRs 45 TSX EIT.UN 45 Fairholme Funds 45 actuarial valuations 45 noninterest bearing deposit 45 Long Term Incentive 45 Deferred Compensation 45 Cumulative Convertible 45 Defined Benefits 45 Tanenbaum Harber 45 Talmer Bank 45 Archstone Smith Operating 45 severance accruals 45 symbol BEI.UN. 45 FERS retirement 45 FHLB advances decreased 45 Corp. OOTC DPHIQ 45 Baytex Energy Ltd. 45 subordinated noteholders 45 Lump sum payments 45 MNOPF 45 Retiree 45 noncontract employees 45 Motors Liquidation Co 45 elective deferrals 45 PSC Liquidating Trust 44 SSTF 44 Calpine Natural Gas 44 alternate payees 44 actuarially determined 44 PVF Capital 44 PERH 44 Defined Benefit Plans 44 Whidbey Camano Land 44 Reinsurance recoverables 44 Firstmerit Bank 44 postretirement benefit plans 44 accrue thereon 44 Suspends Dividend 44 Railways Pension Scheme 44 defeasing 44 & Manufact 44 nonequity incentive 44 principal paydowns 44 VEBAs 44 postretirement benefit obligations 44 c Represents 44 Guaranteed Minimum Withdrawal 44 LTIPs 44 annuation 44 mandatorily redeemable convertible 44 millioncompared 44 ratified concessionary 44 Defined Benefit 44 NewMil 44 Salaried Employees 44 aC corporation 44 unvested options 44 severance outplacement 44 noncurrent liabilities 44 Voluntary Employees Beneficiary Associations 44 earnout payment 44 Oscar Suris 44 currency remeasurement 44 trust preferreds 44 Final Liquidating Distribution 44 prefund 44 subordinated convertible bonds 44 Convertible subordinated notes 44 Arrowpoint Capital Corp. 44 liquidating distributions 44 Ambac insures 44 MOSAID litigation 44 - Stockholders equity [005] 44 Subordinate Note 44 Defined Benefit DB 44 SBLIC 44 Forster Muhlenkamp 44 deducting underwriting commissions 44 Renee Rashid Merem 44 Noncash 44 Capital Accumulation 44 Employee Compensation 44 Employees Pension Plan 44 bor MORE 44 Hardwoods LP 44 Peter Pestillo 44 RRSP contribution room 44 securitized accounts receivable 44 Convertible subordinated debt 44 Ford Motor Co FN 44 postretirement expense 44 UPREIT 44 Jacob G. Schmidlapp 44 Repurchased 44 Variable annuity 44 c Reflects 44 - #,#.# #,#.# [001] 44 Plan ESOP 44 noncumulative perpetual preferred 44 McGraw Wentworth 44 nonpension retirement benefits 44 Inc CVH 44 defeased loans 44 Consumers Waterheater Operating 44 Onex TSX OCX 44 DaimlerChrysler DCX Chrysler 44 NON INTEREST EXPENSE Salaries 44 symbol HCF 44 Fund AICF 44 STRATTEC SECURITY CORPORATION 44 accrual reversals 44 General Motors Co GM.UL 44 salaried headcount reductions 43 Restricted Share 43 SLC Student Loan 43 Secured Creditors 43 Co. OTCBB NODB 43 interest semiannually 43 CFO Don Leclair 43 NZ Superannuation 43 Aurora Ont. based 43 SAYE schemes 43 GM unsecured bondholders 43 successfully remarketed 43 spokesman Randy Clerihue 43 unitrust 43 International Operations GMIO 43 G.M. s 43 unamortised 43 NON INTEREST EXPENSES Salaries 43 Accounts payable #,#.# #,#.# 43 policyholder dividends 43 b Calculated 43 business directory Hoovers 43 repricings 43 Earnout 43 unfunded actuarial liability 43 Salaries Wages 43 gold necklaces cognac 43 PBGF 43 Strathclyde Pension 43 CDL Hospitality 43 profitsharing 43 Conanicut Island Land 43 Hometown Heroes Survivors 43 mandatorily redeemable 43 Accelerated vesting 43 Convertible debenture 43 Contingent Convertible Senior 43 OPEB expense 43 HSA compatible 43 ifs ProShare 43 WellPoint NextRx subsidiaries 43 Directors Deferred Compensation 43 Transfer Agent Valiant 43 MuniPreferred 43 DaimlerChrysler AG DCXGn.DE 43 Buick GMC Chevrolet 43 OPEB obligations 43 Ceded premiums 43 cumulative redeemable convertible 43 Marylyn Kish turns 43 EPF Employees Provident 43 Kyson Stowell college 43 Disproportionate Share 43 Asset Backed Notes 43 Convertible Preferred Shares 43 pretax goodwill impairment 43 junior subordinated debentures 43 Pension Plans 43 OASDI 43 Per Share Cash Dividend 43 Fairquest 43 Medcohealth Solutions 43 Ketch Resources 43 SCITI 43 Hardwoods USLP 43 PERLS III 43 Delphi Corp DPHIQ.PK 43 billionin 43 Automaker DaimlerChrysler 43 Excludes amortization 43 driller Precision Drilling 43 Teachers Pension Plan 43 Receives URAC Accreditation 43 Units RSUs 43 EdgeStone Funds 43 Deepwell Energy 43 Aon Benfield restructuring 43 Expenses Compensation 43 Automodular 43 noninterest expense partially offset 43 nonqualified deferred compensation 43 WestBridge Bank 43 unconsolidated investee 43 Ford Motor Charts Fortune 43 CAMI Automotive Inc. 43 deductible IRAs 43 Fiserv ISS 43 Applied Magnesium International 43 Sterling Stamping Plant 43 MetaPower International 43 Net chargeoffs 43 OPEB liability 43 accretable 43 Retiree Benefits 43 -blueberry barrens 43 Hourly Employees 43 postretirement 43 Rollover IRA 43 NPHI 43 Unfunded liabilities 43 borrower repays 43 purposes Torchmark defers 43 Edelman Shoe 43 Total noninterest 43 Fixed Rate Cumulative Preferred 43 Diann Howland 43 Secured Floating Rate 43 Senior Secured Debentures 43 Enerplus Exchangeable Limited 43 Senior Unsecured Credit 43 Spokeswoman Marcey Evans 43 loans collateralizing 43 Volatility Index QQV 43 pension 43 IREX joint venture 43 Northwater Market Neutral 43 USLP Plan 43 Contingent Convertible Senior Subordinated 43 AMH II 43 loss carrybacks 42 BestWire Feb. 42 ASC Topic #-# 42 Michelle Tinson 42 copayments coinsurance 42 Stoneham Drilling 42 convertible unsecured debentures 42 - COMMITMENTS AND CONTINGENCItowering cherry picker 42 Orgaman 42 Defined Contribution DC 42 junior subordinated deferrable 42 convertible debenture holders 42 SmartNotes 42 Statewide Superannuation 42 AHP Settlement 42 FRS# accounting standard 42 unsecured debenture 42 Large Cap Core Alphadex 42 convertible subordinated 42 Upfront Payment 42 EBITDAS EBITDA 42 intercompany loans 42 Accelerated Share Repurchase 42 self insured retentions 42 Variable Funding 42 imputed dividend 42 Variable annuities involve 42 counteroffered seeking 42 nonqualified 42 Macquarie ProLogis 42 Disabled Jockeys Fund 42 prefunded 42 Noninterest expense Compensation 42 GM.UL 42 unsecured subordinated debentures 42 Other Expenses Salaries 42 FRBNY Facility 42 Individual Annuity 42 Deepwell Energy Services 42 Noreen Pratscher 42 Noninterest Expense Compensation 42 Canada GMCL 42 PIK Preferred Stock 42 Scottish Amicable 42 Columbia Asset Allocation 42 EPIL II 42 Convertible Secured Debentures 42 unsecured bondholders 42 Sterling Stamping 42 iFire Technology Ltd. 42 uncollectible reinsurance 42 CSRS annuity 42 equityholders 42 NYSHIP 42 certificateholders 42 Automobile Craiova 42 elective deferral 42 Operating Expenses Salaries 42 attorney Marc Kieselstein 42 participating policyowners 42 Additional Voluntary Contributions 42 Nauru Phosphate Royalties 42 PennRock 42 Marcey Evans Ford 42 alternate payee 42 deducting underwriters 42 deferred loan origination 42 Reserves Inadequate 42 unconditional guaranty 42 Yuri Itkis Gaming 42 Lengthy tarmac delays 42 unsecured debentures 42 postretirement benefit expense 42 Delphi DPHIQ 42 unlinked shekel 42 GBP #bln [001] 42 Separate Subordinated Notes 42 Inflation erodes 42 Surface Specialties acquisition 42 Hicks financially strapped 42 Endo Pharma LLC 42 Start Receiving Retirement 42 ALICO SPV 42 deferred compensation 42 Markel Ventures 42 Mandatorily redeemable preferred 42 adjustments COLAs 42 Citibank Omni 42 Deutsche Hypothekenbank 42 contingently convertible 42 Interest accrues 42 Jpmorgan Equity Index 42 FRBNY Credit 42 Senior Unsecured Term 42 Senior Exchangeable Notes 42 AmerUS 42 XS Cargo 42 Purse TBA 42 Unitholder distributions 42 Trico Shipping 42 Nonperforming loans totaled 42 diluting Icahn 42 Amortized Cost 42 NZ Superannuation Fund 42 TSX STE.A 42 IPOdesktop estimates 42 foundations endowments corporations 42 Secured Term 42 putable 42 accrued 42 unamortized discount 42 ABCP holdings 42 retirees 42 HRPT Properties 42 -agreements technological obsolescence 42 Am J Manag 42 PennFed 42 Unitholder Distributions 42 Pension Plan 42 General Motors 42 Voluntary Employees Beneficiary Association 42 CanWest MediaWorks Income 42 DIP Facility 42 TEL Offshore 42 #.# Other noncurrent 42 IStar 42 ITIN filers 42 Damages Claim 42 Ivaco 42 Forfeited Unit 42 shing Hutchison Port 42 FERS annuity 42 TRUPS 42 LUCRF 42 MBS AFS increased 42 Zero Coupon Senior 42 ZTEST Announces 42 mezzanine tranche 42 expire unexercised 42 actuarially equivalent 42 Long Term Disability 42 UILIC 42 AmeriCredit Automobile Receivables 42 multiemployer pension 42 ill fated Edsel 42 debtors estates 42 unaccreted 42 LBSF 42 Excess Cash Flow 42 Alleasing 42 nonretirement 42 non contributory pension 42 benef MORE 42 SFSB Inc. 42 d Reflects 42 CENts 42 Discontinued Lines 42 Slome notes 42 United Auto Workers 42 UnitedHealthcare Ovations 42 TSX DW 42 AIGâ 42 OREO valuation 42 b Represents 42 Subordinated Note 42 Ispat Inland Inc. 42 FN Quote 42 Collegiate Student Loan 42 nonrepresented 42 Ableco Finance LLC 42 Norstar Securities 42 General Motors MTLQQ 42 Casesa predicts 42 excluding BIBP 42 UTI Balanced 42 SFO noteholders 42 CommunitySouth Bank 42 Fixed Income Interval 42 #,#,# #,#,# Deferred [001] 42 unsecured bondholders receiving 42 NONINTEREST EXPENSES Salaries 42 Delphi Corp. DPH.N 42 unsecured promissory notes 42 Expects 2Q 42 Roger Kerson 42 SAYE 42 unamortized portion 42 Debt Settlements 42 OASI 42 Freestar minivan 42 Burkle Broad 42 TEB adjustment 42 Installment Payment 42 deductibles copayments 42 grantor trust 42 Preferred Stockholders 42 Bookkeeping Weekly 42 ACM Managed Income 42 TARP CPP 42 Gary Pastorius 41 Secured creditors 41 Och Ziff Operating 41 secured debenture 41 unsecured indebtedness 41 Settlement Agent Computershare 41 THE SAVINGS GAME 41 Workers Ratify Contract 41 TEPPCO GP 41 HOOPP 41 Exits Bankruptcy 41 Secured Convertible Debenture 41 Impaired loans 41 Mandatory Convertible Notes 41 capitalizable 41 CarVal 41 #,#.# #,#.# Prepaid 41 Ms. Nalbantoglu 41 A/C> 41 securityholder approval 41 Reports 2Q Profit 41 Wipro allots 41 Contributory Pension Fund 41 Senior Subordinated Noteholders 41 Individual Annuities segment 41 uncollectable receivables 41 CorTrust 41 Ableco 41 Toni Simonetti 41 Noninterest expense decreased 41 Offers Buyouts 41 Senior Subordinated 41 nonretirement accounts 41 unfunded actuarial 41 LONG BEACH Mffais.com Fiduciary 41 balance UPB 41 Abraxas Petroleum owns 41 unfunded pensions 41 - Stockholders equityKarsh Hagan 41 Britannic Assurance 41 earnout payments 41 RUR#.#bn [002] 41 Mandatorily Convertible 41 Ceska pojistovna 41 Contingent Consideration 41 unsecured debtholders 41 HLG Unit 41 Invesco Perpetual Corporate 41 Jeffrey Speicher 41 Macquarie Instalment 41 bankrupcty filing 41 Senior Secured Convertible Debentures 41 Fund TSX EIS.UN 41 Grantors 41 nontraded REIT 41 POMIS 41 Riken restarted production 41 Longleaf Partners Small Cap 41 Income Annuities 41 Kitchener Frame 41 structurally subordinated 41 Amortizing 41 Secured Convertible 41 early extinguishments 41 FRBNY Credit Facility 41 OFCD Optionally Fully 41 Aliquant 41 & Manufact AXL 41 salaried nonunion 41 LPT Agreement 41 NCUSIF 41 C/RR6 41 Assets Invested 41 Joint Tenancy 41 MDP Transaction 41 DIP Loan 41 inherited IRAs 41 Statutory surplus 41 Blackrock Dividend Achievers 41 Files Amended Plan 41 Retailer KB Toys 41 ⅞ % 41 UGMA UTMA 41 FDIC TLGP 41 SIMPLE IRAs 41 Source LIMRA 41 Uncompensated 41 Salaried Workers 41 RUB#.#bn [002] 41 receivables factoring 41 Ssga Aggressive Equity 41 stock basedcompensation 41 NAIC RBC 41 Vantagepoint 41 Gary Lapidus 41 largest unsecured creditor 41 Consumers Waterheater 41 unvested restricted 41 ABL revolving 41 postemployment 41 Premium DRIP 41 convertible exchangeable 41 spokeswoman Toni Simonetti 41 Notes Receivable 41 Parnassus Holdings 41 Guaranteed Minimum Withdrawal Benefit 41 FSAs HRAs 41 Pension Plan HOOPP 41 partsmaker 41 Commitments Stockholders equity 41 Shortly afterward Parmalat 41 Adjusted OIBDA excludes 41 DaimlerChrsyler 41 Expense Reductions 41 Crisa acquisition 41 existing indebtedness Sensient 41 PPO HMO 41 Cyrus Madon 41 GMAC 41 Rollover Applicants 41 Automotive Components Holdings 41 ITALY Fiat 41 unsecured subordinated promissory notes 41 Defined Contribution Plans 41 reestimates 41 Option Schemes 41 IBI Income 41 Benefits 41 PIK toggle notes 41 AMLI Residential Properties 41 FSAH acquisition 41 variable remuneration 41 unreserved undesignated 41 AmNet Mortgage 41 actuarial liabilities 41 Redundancy Payment 41 - Stockholders Equity [005] 41 UAW 41 Trustmark Mutual 41 Purchase fundings 41 secured promissory note 41 undeducted contribution 41 Senior unsecured debentures 41 Mainstay Capital 41 FN Quote Profile Research 41 UTI Retirement 41 Plant Closings 41 Chrsyler 41 promissory note payable 41 PVNBP basis 41 Symphony GenIsis 41 PBMs administer 41 deductibles copays 41 #,#,# #,#,# Accrued [003] 41 Bethlehem Steel retirees 41 NOL carryforwards 41 Transamerica Retirement 41 unvested 41 Co GM.N 41 Restructuring accrual 41 #,#,# #,#,# SHAREHOLDERS EQUITY [001] 41 GMDB 41 Mackenzie Cundill Value 41 Firemans Fund 41 accumulated undistributed 41 Copano commodity 41 exchangeable debentures 41 regulator De Nederlandsche 41 Chrysler repays 41 Vince Snowbarger interim 41 Delco Remy Division 41 j Represents 41 Employee Benefit 41 SCITI Trust 41 keyphrases = bp 41 lump sum payouts 41 Coverdell accounts 41 Delphi Corp. DPHIQ.PK 41 unsecured convertible debentures 41 IRA Rollover 41 DIP Credit 41 C cumulative redeemable 41 Variable Annuity Life 41 undrawn commitments 41 COLI policies 41 Asset Values 41 Partly Paid 41 subordinated convertible notes 41 Settlor 41 -regenerative medicine bioprocessing 41 OCEANE convertible bonds 41 Aberdeen SCOTS 41 B redeemable convertible 41 Gramercy Realty Lenders 41 Contingent Value Right 41 underfunded pensions 41 Economic Stimulus Rebate 41 unfunded actuarial accrued 41 Woronoco Bancorp Inc. 41 Defined Benefit pension 41 Cypress Sharpridge 41 ACRES Land 41 SWIP Property 41 perpetual preferred 41 Biolevier loan 41 Self Insured 41 Tangible Equity Units 41 Subordinated Noteholders 41 Unsecured creditors 41 furloughs shrunken 41 Sharesave 41 Nexteer steering 41 FIGA assessment 41 ArvinMeritor Inc ARM.N 41 EnerVest Diversified Income 41 liabilites 41 Delphi salaried retirees 41 debt extinguishments 41 INTEGRA LIFESCIENCES HOLDINGS CORPORATION 41 replaces Susan Docherty 41 Noncurrent Liabilities 41 f Represents 41 downstreamed 41 subordinated promissory notes 41 spokesman Ruediger Assion 41 ThyssenKrupp Budd 41 PGBC takes 41 convertible debentures 41 NOL carryforward 41 Postretirement 41 Fovissste 41 TSX VENTURE XCT 41 LPFA 41 CSRS retirees 41 TARP Recipient 41 ESOP 41 Floating Rate Senior 41 Nonunion employees 41 Herts NHS 41 EPE unitholders 41 Revolving Credit Facilities 41 USHEALTH Group Inc. 41 TCIG 41 Exchangeable Units 41 historian Bob Kreipke 41 Fairholme Capital 41 depreciation depletion amortization 41 Pension Bima Yojana 41 Gmo Emerging Countries 41 -Indonesia BBRI.JK 41 General Motors Corp GM.N 41 Maumee Stamping Plant 41 promissory notes payable 41 retiree 41 Employment Retirement System 41 UE Waterheater 41 RAIT Investment 41 Makes Unsolicited Bid 41 associations Taft Hartley 41 deferred annuity 41 indenture relating 41 Defined Benefit Plan 41 Taplin Canida & 41 Residential Asset Securitization 41 Mohan Maheswaran owns 41 Friends Provident plc 41 GreatBanc Trust Co. 41 redeemable preferred stock 41 Kumpulan Wang Persaraan 41 Ealing Primary Care 41 Pre Arranged 41 Debentures tendered 41 GSCT program 41 actuarial valuation 41 Subordinated Convertible Debentures 41 Noninterest Expense Salaries 41 Fixed Floating 40 ISG Weirton 40 Self Employed Persons 40 Realised gains 40 amortized ratably 40 StanCERA 40 Netpartner 40 Volkswagen AG VLKAY 40 spousal IRA 40 Gouverneur Bancorp Inc. 40 Unrealised gains 40 analyst Itay Michaeli 40 Hereford Hospitals NHS 40 CLHIA 40 excludes noncash 40 Mesa Royalty 40 -FreeAgent Pro 40 Wealth Brokerage 40 Related Expenses 40 Secured Convertible Notes 40 unsecured nonpriority claims 40 unsubordinated unsecured 40 CalGen 40 lump sum payments 40 Hamtramck plant 40 Claudia Baucus 40 spokeswoman Sinead McAlary 40 PropCo 40 Finsbury Worldwide 40 Nakheel Sukuk 40 CIFG NA 40 Dave Elshoff 40 nonrepresented employees 40 Senior Subordinated Secured Notes 40 Documentary spotlights 40 Denman Tire 40 Belvedere SoCal 40 Asbestos Injuries Compensation 40 Senior Secured Convertible 40 Tenderco 40 Accrued postretirement benefits 40 IRAs Roth IRAs 40 AALTCI 40 unsubordinated debt 40 Defined contribution 40 subordinated CMBS 40 postemployment benefit 40 Annual Incentive Plan 40 freed Leona Helmsley 40 Subordinated Convertible Notes 40 Forster Ralph Szygenda 40 CTIMCO 40 #,# -BOB SANSEVERE 40 #,#,# #,#,# -DH Ellis Burks 40 AMP Diversified 40 Elkhart Goshen Ind. 40 Incurred losses 40 L' Unique 40 FICA withholding 40 Ford Motor Co. 40 subordinated exchangeable 40 Kind PIK 40 c Includes 40 Southside Bancshares 40 Teachers Retirement Fund 40 Jaguar Land Rover 40 Borrowing Fees 40 tendering holders 40 liabilities 40 Petrowest Energy 40 Cumulative Convertible Redeemable Preferred 40 AutoAlliance 40 Unsecured Debentures 40 Accrued liabilities Compensation 40 Termination Fee 40 annuitizing 40 GM 40 Leo Benatar 40 Coverdell ESA 40 unreduced pension 40 reorganized UAL Corp. 40 LTIP 40 Adjustment Expenses 40 Salaried 40 Buyout Offers