About half of the 9,000 job cuts are coming from overseas operations, a Merrill spokesman said.

A Merrill spokesman declined to discuss the changes because they had not been announced to the firm's brokers.

Of the 912 claims, 20 remain outstanding, said a Merrill spokesman.

A Merrill spokesman declined to comment on the status of the negotiations.

A Merrill spokesman said the firm was unaware of any such sale.

When asked about the account at the time, a Merrill spokesman did not dispute it.

A Merrill spokesman said that the firm would offer no further explanation at this time.

A Merrill spokesman said that the firm stopped cutting jobs by mid-2003 and began hiring.

The Merrill spokesman said the firm considered it the fastest way to dispose of the case.

A Merrill spokesman could not be reached for comment.