Under the agreement, Allegheny stockholders would receive $24.60 in cash for each common share.

Management and employees, who together hold about 15 percent, will receive 3.6 new shares and no cash for each old share.

Shareholders would receive $40 in cash and $40 worth of stock for each share.

Commercial Security stockholders are to receive 2.73 shares of Keycorp for each share they hold.

Under the new offer, Pinnacle West's shareholders would receive $21 in cash for each share.

Harris Computer's shareholders would receive 9.56 shares of Concurrent for each share they own.

Current shareholders of Affiliated would then receive one share of the new publishing company for each share they own.

Under the plan shareholders would receive one common share purchase right for each share they own.

Software Etc. shareholders would receive one share of the new company for each share they currently hold.

Under the agreement with Essilor, Benson shareholders will receive $6.25 in cash for each share.