Some large companies offer such plans to more than 3 percent of their work forces.

Instead, people must sign up with private plans offered by insurance companies.

He merely wants officials to return soon to his court and offer a plan.

Other companies offered more limited plans, and most were not available for individuals.

And like all financial experts, he offers a plan for making money in the stock market.

It was made public yesterday, just two days after the city offered a plan to deal with the problem.

The President offered his own plan to balance the budget in seven years.

If that cost were cut sharply, maybe more companies would offer such plans.

Others offer monthly plans that start at $50 a line.

A company usually has 120 days to offer a plan, but the period can be extended for complex cases.