Renters and owners of cooperative apartments, commercial or industrial properties, would not benefit from the tax-cut program.

Fans, players, and even owners would benefit from greater financial incentives to win in football.

The average farm is small, and most owners have not benefited from the boom in India's service sector.

If that spirit of cooperation continues, owners, players and fans will all benefit.

The problem is that owners and players don't benefit equally when football becomes more profitable.

Even though the owners will obviously benefit from the increased economic activity at the tracks, it is an indirect benefit.

But owners of companies like Tyco International that move offshore to reduce their tax bills will not benefit.

The owners also benefit from longer games in another way.

It is possible that Mr. Rudin and other owners will not benefit at all.

By the same token the owners of the building have benefited from the draw of the McFadden name.