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OCTOBER 25, 2004
Footnotes
Edited by Toddi Gutner

HALLOWEEN
But I Want To Be Lassie!

The trick might be on Rover this Howl-o-Ween. A recent survey by mall operator Macerich Co. (MAC ) found that one-fifth of pet owners plan to dress their furry friends in costume this year. At PetsMart (PETM ) stores (or petsmart.com), most costumes cost less than $15, and one-piece devil and witch outfits are among the most popular choices for dogs. Cats -- especially black ones -- already have the right attire, but they can still bat around PetSmart's $2.99 felt toy pumpkin.

By Lauren Young

TIME OFF
Modernist Marvels

Reproductions of these 19th and 20th century modern masterworks adorn countless family rooms and college dorms. Now, here are a couple of chances to see the originals.

In Los Angeles, Renoir to Matisse: The Eye of Duncan Phillips runs through Jan. 9 at the Los Angeles County Museum of Art (lacma.org). The exhibit showcases more than 50 European masterpieces from the Phillips Collection in Washington, in a setting designed to evoke the intimacy of the legendary collector's home when he opened it to the public in 1921. It features the collection's cornerstone, Renoir's large-scale Luncheon of the Boating Party, and such other memorable works as Picasso's Bullfight.

At the High Museum of Art in Atlanta (high.org), Van Gogh to Mondrian: Modern Art from the Kröller-Müller Museum includes 20 Van Goghs, including his Café Terrace at Night (Place du Forum). The exhibit opens this month in its final appearance before heading back to the Netherlands in January. Many of the works had not been seen in the U.S. in more than 50 years.

By Larry Armstrong, Carol Marie Cropper

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RETIREMENT PLANS
Are Your 401(k) Expenses Reasonable?

Are you paying a reasonable amount in expenses for your 401(k)? You can check by asking your benefits department to tell you the expense ratio and any other fees for your plan, as required by law, and then compare the total to the average cost of a similar-size plan listed below. The figures were compiled by HR Investment Consultants of Baltimore in the 401k Averages Book.
PLAN SIZE                 AVERAGE COST*


50 participants 1.40% 100 participants 1.31 200 participants 1.26 500 participants 1.20 1,000 participants 1.17 5,000 participants 1.12

* These costs assume an average per participant balance of $40,000.
Data: 401k Averages Book

By Anne Tergesen



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