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    1. The energy and minerals concern said it received the lump-sum payment in consideration for reducing the contract price, starting July 1, until certain quantities of the gas have been delivered.
    2. Blick said that Ponti pays about $33,000 per year in taxes under a lump-sum deal negotiated with canton tax authorities.
    3. A 3 percent boost in workers' base wages in the first year and lump-sum payments of 3 percent of wages in the second and third years.
    4. They also provide for lump-sum wage payments and wage increases of 3% to 4% annually through 1995, and cost-of-living increases after that.
    5. A recent study by the American Productivity Center in Houston, for instance, found sharp growth in the number of companies using such plans as profit-sharing, gain-sharing and lump-sum bonuses and various other individual and small-group incentives.
    6. They gave us our lump-sum improvements." Galan Smith, 22, of Wichita, said he voted against the contract.
    7. Congress in 1981 changed that policy in an attempt to discourage quick spending of windfalls, providing that lump-sum income is to be prorated over a period of months.
    8. They include certain taxpayers under age 50, who want to take lump-sum distributions from qualified employee-benefit plans, and workers whose job changes will produce sizable capital gains.
    9. In other situations, employers don't restart the pension fund, but instead offer workers lump-sum payments, or buy annuities that pay fixed yearly amounts in retirement.
    10. To get these and other lump-sum benefits, an entire account balance must be withdrawn.
    11. In March, Mr. Buhr sold 40 cows to the federal government's new dairy buyout program, promising to stay out of the glut-plagued dairy business for five years in return for a lump-sum cash payment.
    12. Health and Human Services Secretary Otis Bowen had objected to an OMB proposal to include fees for all inpatient physician services in a predetermined lump-sum payment to hospitals.
    13. Ten-year averaging for lump-sum distributions is eliminated except for people who reached age 50 before 1986.
    14. Anyone who takes a lump-sum distribution from a retirement plan can still roll it over tax-free into an IRA, but taxpayers who don't do that face a choice.
    15. Under old law, recipients of lump-sum payouts from retirement plans could figure tax under 10-year averaging, as though the income were spread equally over 10 years.
    16. The contract also gives all workers a 3% base-wage raise in the first year of the pact, and 3% lump-sum payments in the last two years.
    17. They said the plant's 2,100 workers will also get a $750 bonus upon ratification, a base wage increase of 3% in one year of the pact, and lump-sum payments equal to 3% of annual earnings in the other two years of the contract.
    18. "In some cases, they build the motels and sell them, so they make a lump-sum profit in one year."
    19. That proposal called for general wage increases of 3% in each of the first two years and 4% in each of the next two. Workers would receive a 4% lump-sum payment in 1992.
    20. The tentative contract, worked out late last Friday by union and company bargainers, includes a 3 percent wage increase and lump-sum bonuses of about 3 percent.
    21. The disbursements, which will total nearly $30 million, won't significantly change the total award an eligible veteran would receive, but will provide a large share of it in a lump-sum payment.
    22. The IRS's position, supported by a recent court ruling, is that points paid on refinancing don't qualify for a lump-sum deduction, unless the money is clearly used for home improvements.
    23. Mr. Jones said the arbitrators now are preparing to take up the next unanswered question in the IBM-Fujitsu case: determining the size of the lump-sum payment Fujitsu must pay IBM to settle past claims between the two concerns.
    24. But the old policy still stands for taxpayers who neglect to subtract taxes withheld from lump-sum pension payments.
    25. A lump-sum offer is "one of the final strategies" of some negotiators, said Mark DeBernardo, labor counsel for the U.S. Chamber of Commerce.
    26. The de Havilland spokesman said its latest contract offer included a lump-sum payment of 3,000 Canadian dollars to each of the workers in the first year and an average wage increase "slightly in excess" of 3% in each of the three years of the contract.
    27. The original understanding was that Congress would simply declare lump-sum ceilings on expenditures, based upon its estimates of revenues, and that the president and heads of the executive departments would decide how the funds would be spent.
    28. More recently, the Legislature has provided lump-sum allocations for the secretary of state's office with little direction as to how the funds are divided.
    29. For the first time, the government also is comparing total compensation increases between union and non-union workers to account for the lump-sum arrangements.
    30. Moreover, the wave of corporate restructurings and takeovers has resulted in lump-sum payments to droves of upper and middle executives unaccustomed to managing their own retirement money.
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