In response New Mexico Governor Bill Richardson instructed the state Department of Workforce Solutions to provide extra resources to help the furloughed employees.

"There is a perception on the part of our employees that we have a benefit program that is among the best in the industry," said William J. Colucci, president of Workforce Solutions, a company that I.B.M. created last week to run its benefits programs and sell some of the services to other employers.

New Mexico WIRED is a partnership of the New Mexico Department of Workforce Solutions, local businesses, economic development organizations and educational institutions helping to ensure that New Mexicans have access to educational opportunities, cutting-edge workforce training and high quality employment opportunities.

Building C contains a variety of programs including Automotive Technology, Welding, Autobody, Cosmotology, a community day care center, Workforce Solutions, and Administrative offices.

"The majority of employees do not take a loss," said Suzane W. Parker, manager of relocation and expense reimbursement services for Workforce Solutions in Purchase, N.Y., an I.B.M. subsidiary in charge of transferring 4,000 to 5,000 people a year.

Martin's is called Workforce Solutions.

The state's Department of Workforce Solutions dropped its charge that the producers had denied inspectors access to the set and said it had no plans to investigate.

The new company, called Workforce Solutions, will assist other employers in developing programs to recruit and train new employees and to survey workers' needs and attitudes in areas like child care and retirement benefits.

William J. Colucci, an I.B.M. personnel executive who became president of Workforce Solutions, said the unit would treat I.B.M.'s newly decentralized group of businesses as "customers."

I.B.M. said most of its employees working in personnel in the United States would transfer to Workforce Solutions, based in Purchase, N.Y.