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(Click for frequent words.) 70 golden parachute 63 golden parachute payments 61 golden handshakes 59 bonuses 56 golden parachute severance 53 taxpayer bailouts 53 multimillion dollar severance packages 52 severance packages 52 severance payouts 51 golden parachute severance packages 51 golden parachute payoffs 51 Golden Parachutes 50 bailouts 50 TARP recipients 49 TARP 48 clawback provision 48 retention bonuses 48 golden handshake 48 clawback provisions 47 golden goodbyes 46 bailout 46 remuneration packages 46 perquisites 45 fat cats 45 Pay Czar 45 Bonuses 44 severance package 44 CEOs 44 golden parachute arrangements 44 severance 43 Leland Brendsel 43 exorbitant salaries 43 pensions 43 cramdowns 43 payouts 43 Bailouts 43 Dick Fuld 42 Executive Compensation 42 sweetheart deals 42 lavish perks 42 backdoor bailouts 42 Philip Purcell 42 lump sum payouts 42 adopting clawback provisions 42 Fred Goodwin 42 Countrywide Angelo Mozilo 42 golden hellos 42 corporate chieftains 42 reckless gambles 41 AIG 41 CEO Richard Syron 41 Stan O'Neal 41 Troubled Asset Relief Program 41 bankers bonuses 41 Cwirko Godycki 41 lucrative golden parachutes 41 Lawrence Lasser 41 deferred compensation 41 amakudari 41 Backdating options 41 golden handcuffs 41 paypackets 41 bloated severance packages 41 clawbacks 40 remuneration 40 compensation 40 perks 40 James F. Reda 40 Jon Winkelried 40 unexercised stock 40 unused sick 40 Karel Lannoo chief 40 Fannie Freddie 40 outsize bonuses 40 accelerated vesting 40 Jimmy Cayne 40 backdating 40 generous severance packages 40 EESA 40 fatcat 40 moral hazard 39 perqs 39 BONUSES 39 Dick Grasso 39 Countrywide Mozilo 39 Chief Executive Robert Willumstad 39 bonues 39 remunerations 39 banksters 39 Stephen Hester 39 czar Feinberg 39 Voluntary Employee Beneficiary Associations 39 Programme Tarp 39 clawback clauses 39 taxpayer financed 39 variable remuneration 39 paydays 39 paygo 39 DISCLOSE Act 39 ObamaCare 39 Annual Incentive Plan 39 covenant lite loans 38 Goldman Sachses 38 Patrick McGurn executive 38 unvouchered expense 38 Wall Streeters 38 Ovitz severance 38 taxpayer 38 Fannie Mae Freddie Mac 38 dual officeholding 38 bankster 38 CEO Edward Liddy 38 CEO Bob Nardelli 38 Activision countersues Modern Warfare 38 ESPPs 38 Josef Ackermann 38 retirement nest eggs 38 JPMorgan Jamie Dimon 38 Lloyd Blankfein 38 Blankfein 38 Mozilo 38 Fannie NYSE FNM 38 Dennis Kozlowski 38 rapacious capitalist 38 fail TBTF 38 greedheads 38 hedge fund managers 38 prepayment penalties 38 Jamie Dimon 38 Freddie Fannie 38 Enrico Dallavecchia 38 www.PowerOptionsPlus.com 38 CEO Lloyd Blankfein 38 gagging clauses 38 pay czar Kenneth 38 pension 38 fatcats 38 bonus 38 Eleanor Bloxham 38 insurer AIG 38 mortgage giants Fannie 38 unused vacation 38 unvested stock 38 overpaid underworked 38 Watchdog Gov't 38 Patrick McGurn 38 Richard Fuld 38 Euromoney speaks 38 Amy Borrus deputy 37 Fannie Mae 37 A. McKinnell 37 #ks [001] 37 TBTF banks 37 TBTF 37 nonqualified deferred compensation 37 Stephan Haeringer 37 robber barons 37 CEO Vikram Pandit 37 Ann Yerger 37 lavish junkets 37 Plutocrats 37 multimillion dollar payouts 37 Bruce Ellig 37 Doug Friske 37 Brendsel 37 http:/www.PowerOptionsPlus.com 37 BlackRock Fink 37 Franklin Raines 37 Enron Kenneth Lay 37 lump sums 37 James Jimmy Cayne 37 Ullico 37 lulus 37 Rob Feckner 37 Fannie 37 double dippers 37 connects lobster traps 37 overly generous 37 lump sum payments 37 Pay czar Kenneth 37 fat cattery 37 underfunded pensions 37 girlfriend Shaha Riza 37 Pablo Eisenberg 37 Douglas Steenland 37 Illuminists 37 appointing czars 37 massive taxpayer bailouts 37 systemically risky 37 ponzi schemes 37 confiscatory taxes 37 Bailout 37 Citigroup Vikram Pandit 37 overly lawyered 37 Pay czar 37 AIG counterparties 36 Freddie Mac 36 Mae FNMA 36 http:/www.poweroptionsplus.com/ 36 Robert Nardelli 36 Robert B. Willumstad 36 chairman Marcel Ospel 36 freddie mac 36 bennies 36 cocos 36 ceos 36 taxpayer dollars 36 Glass Steagal 36 Steven Pearlstein 36 Angelo Mozilo Countrywide 36 Obamacare 36 Fannie Mae FNM 36 Equilar 36 nonequity incentive plan 36 CEO Leland Brendsel 36 corporate website www.aigcorporate.com 36 ZelnickMedia 36 Daniel Mudd 36 naked shorting 36 generous expensing 36 windfall profits 36 clawback 36 Millionaires Factory 36 Michael Gollogly 36 GOCCs 36 accounting gimmickry 36 Graef Crystal 36 Repaying TARP 36 unsophisticated borrowers 36 AHIP Solutions SmartBrief 36 Chief Executive Lloyd Blankfein 36 unvouchered expenses 36 backdating scandal 36 Pay Czar Kenneth Feinberg 36 regulate nonbank 36 Nell Minow editor 36 congressional grillings 36 handsomely compensated 36 clawback clause 36 outsized paydays 36 Troubled Assets Relief Program 36 Tom Freston 36 Kerry Killinger WaMu 36 Jack Abramoffs 36 directors NEDs 36 Fred Wertheimer president 36 FinReg 36 PBGC 36 Clawbacks 36 hedge funds 36 millionaires billionaires 36 looting Tyco 36 nonretirement accounts 36 Uptick Rule 36 Winfried FW Bischoff 36 Adam Applegarth 36 Sean FitzPatrick 35 ALL BUSINESS 35 perverse incentives 35 non disparagement clause 35 Glass Steagall 35 payrises 35 WAMs 35 Robert Genader 35 Robert Willumstad 35 Freddie Mac FRE 35 Paygo 35 Privatizing Social Security 35 Lobbied fellow 35 largess 35 GSEs 35 misdated options 35 Volcker Rule 35 wallstreet 35 pension schemes 35 federally insured depositors 35 Clawback 35 JPMorgan Dimon 35 David C. Wajsgras 35 featherbedding 35 Reverse Robin Hood 35 harsh austerity measures 35 multiemployer plans 35 Freddie Mac NYSE FRE 35 BAC Quote 35 Dennis D. Dammerman 35 Jake DeSantis 35 covenant lite 35 profligate spending 35 confiscatory 35 Pete Sepp 35 Dimon 35 Greg Taxin 35 improper backdating 35 wages Ecton 35 Steven Bensinger 35 Ace Greenberg 35 Gerry McCaughey 35 Riza promotion 35 Lehman Fuld 35 Pierre Bilger 35 legalized bribery 35 Ray Irani 35 sleazes 35 Variable remuneration 35 Edward Yingling 35 underpay taxes 35 severances 35 industry AIA dailyLead 35 hedgies 35 nationalisations 35 taxpayer funded 35 bankers 35 Christopher Whalen 35 loophole closers 35 option backdating 35 misprice 35 ESOPs 35 Richard Syron 35 federally insured deposits 35 Nomi Prins 35 Enron Tyco 35 cov lite loans 35 Laurence Fink 35 Leo Mullin 35 short termism 35 STEPHANIE DHUE NIGHTLY BUSINESS 35 Freddie FRE 35 earmarks 35 Ferlauto 35 Damon Silvers 35 windfalls 35 Tarp 35 Chief Executive Leland Brendsel 35 controlled corporations GOCCs 35 WorldCom Bernard Ebbers 35 undeducted contributions 35 Cindy Poehlman 35 PRJ NYSE FNM PRF 35 greedy bankers 35 wealthiest Americans 35 PAYGO 35 cramdown 35 Compensation Kenneth Feinberg 35 concurrent receipt 34 Chairman Daniel Bouton 34 US3 trillion 34 PAYGO rules 34 severence package 34 Black Boultbee Atkinson 34 Virginia Foxx RN.C. 34 responded tepidly 34 Porkulus 34 Joachim Funk 34 NYSE FNM 34 Sarbox 34 Act EFCA 34 Kenneth Moelis 34 Obamanomics 34 executives 34 mandatory expensing 34 Steven Kandarian 34 Disclose Act 34 USTelecom dailyLead 34 Baker R-La. 34 Fannie FNM 34 junkets 34 Mozillo 34 Unvested 34 Grundhofer 34 Michael Grebe Interline 34 homestate senator 34 feigning outrage 34 aig 34 porkulus bill 34 Brady Dougan 34 Mannesmann executives 34 perverse incentive 34 ATA SmartBrief 34 Enrons 34 Pierre Lagrange 34 James Cayne 34 Fannie Mae NYSE FNM 34 Scott Talbott lobbyist 34 Wiedeking 34 JPMorgan JPM 34 SarbOx 34 supermajority requirement 34 greenmail 34 Louis Tomasetta 34 LTIP 34 porkulus 34 noncompete agreements 34 Hedgies 34 skims profits 34 predatory lenders 34 Bebchuk 34 expert Graef Crystal 34 whistleblower protections 34 compensations 34 Mae FNM 34 WellPoint UnitedHealth 34 swaps desks 34 rescissions 34 expensing 34 overcompensation 34 Enron Jeffrey Skilling 34 subprime lending 34 wage rollbacks 34 accounting gimmicks 34 PIIGS 34 Peter Wuffli 34 Yaniv Grinstein 34 Jay Sidhu 34 paygo rule 34 Ed Haldeman 34 CitigroupC 34 Futures augured losses 34 asshats 34 vulture capitalists 34 Demcare 34 shortselling 34 occupational pensions 34 Ann Yerger executive 34 Defund ACORN Act 34 Richard Kovacevich 34 Beneficiary Associations 34 chaebols 34 Tim Geithner 34 wholetime directors 34 Berkshire Hathaway Warren Buffett 34 malus 34 old Lucille Skibinski 34 grossly overpaid 34 multibillion dollar bailouts 34 Brad Hintz 34 F. Reda 34 Severance packages 34 Patrick McGurn special 34 editor Howell Raines 34 http:/www.PowerOptionsPlus.com All 34 Feckner 34 FERS retirement 34 FICA taxes 34 Gregory Parseghian 34 Buffett Munger 34 Banksters 34 fiscal irresponsibility 34 Mae nyse FNM 34 Bear Stearns 34 tax havens 34 Executive PayWatch 34 CPSEs 34 Compensation 34 unexercised options 34 FDIC Bair 34 wasteful earmark 34 Fortunes dove 34 McClendon Chesapeake 34 payout 34 Lifetime Savings Account 34 shackling detainee 34 standardized plain vanilla 34 George Mathewson 34 salaries 34 mandatory arbitration clauses 34 franking privilege 34 Chief Executive Richard Syron 34 SAYE schemes 34 sham divorces 34 Marcel Ospel 34 Alberto Cribiore 34 homebuilder Ryland Group 33 Keynesian stimulus 33 crony capitalists 33 Manoj Narang founder 33 sailed harmlessly offline 33 Pottruck 33 Gordon Gecko 33 Christine Farnish 33 Fred Buenrostro 33 mini med 33 Affordable Care Act 33 Tyco Kozlowski 33 Dodd Frank 33 Government Sponsored Entities 33 Cramerica 33 sabbaticals 33 McCain Feingold 33 McNulty Memo 33 nonexecutives 33 nonqualified 33 belly suplexes 33 Myners 33 subprime loans 33 begging bowls 33 nonwealthy 33 Pinnacol Assurance 33 Chief Executive Jamie Dimon 33 Rollover IRAs 33 Trzeszkowski 33 Requiring nonbinding say 33 Bipartisan Campaign Reform Act 33 Mannesmann supervisory board 33 Joanne Segars chief 33 Philippe Citerne 33 option repricings 33 unbridled greed Goldman Sachs 33 profligate spenders 33 nonworking spouses 33 nonvested 33 Larry Flynts 33 earners 33 nest eggs 33 stimulas 33 SouthWest Water stockholders 33 Glass Steagall Act 33 endless taxpayer bailouts 33 deficit hawks 33 mortgages 33 Cornhusker kickback 33 Treasury Troubled Asset 33 Hollinger International 33 Enron WorldCom 33 taxpayers 33 Robert Benmosche AIG 33 Caisse de dépôt 33 Linda Thomsen 33 Patricia Geoghegan 33 replaced Robert Willumstad 33 Erin Callan 33 remunerating 33 Act NLRA 33 Lukas Muehlemann 33 tort windfalls 33 misallocate resources 33 S. Fuld 33 dividend payouts 33 Speaker Lobby 33 prudential oversight 33 loan forgivenesses 33 BAILOUTS 33 quid pro quos 33 compulsory unionism 33 gutless wonders 33 taxcuts 33 goldman sachs 33 illiquid securities 33 #b 1s 33 Troubled Asset Relief 33 partially submerged deck 33 payrise 33 Long Term Incentive Plan 33 unjust enrichments 33 Edward Liddy 33 Michael Eisner 33 Gramm Leach Bliley 33 crony capitalism 33 Barbakow 33 Fannie Mae nyse FNM 33 Winkelried 33 CFO Erin Callan 33 lifetime maximums 33 Noël Forgeard 33 Merkley Levin 33 overleveraged 33 bootleggers Saban 33 OUR TAX DOLLARS 33 rapacious greed 33 Jagels prepares 33 PRAs 33 Anthony Buddy Piszel 33 Shays Meehan 33 chairman Sean FitzPatrick 33 Bear Stearns BSC.N 33 Halliburtons 33 redundancy payouts 33 Henry McKinnell 33 #Ks [002] 33 Gettlefinger 33 adviser Stephen Girsky 33 megafirms 33 Unsuspecting passengers 33 Generous Motors 33 kemcha Way 33 Globodyne 33 Robert H. Benmosche 33 unvested restricted stock 33 contingent commissions 33 economically ruinous 33 Group Inc AIG.N 33 Linda Chatman Thomsen 33 Schwarzman 33 institutionalize bailouts 33 Kiteboarders surf across 33 PUHCA 33 vampire squids 33 Esops 33 YOU PERSONALLY 33 Heinrich von Pierer 33 Stephan Newhouse 33 Ambac ABK 33 nationalizes 33 NYSE FNM PRM 33 L. Dennis Kozlowski 33 overleveraging 33 unfairly punishes gays 33 riskiest derivatives 33 poison pills 33 ILLEGAL IMMIGRANTS Would 33 Wendelin Wiedeking 33 Officeholders 33 concessional contributions 33 IndyMac depositors 33 Oudea 33 excesses 33 Guy Jubb head 33 noncompete payments 33 Dominic Calabro president 33 IRAs Roth IRAs 33 Antideficiency Act 33 deplorable despicable abominable 33 Trumka 33 sinecures 33 Chairman Win Bischoff 33 mulligans 33 Freddie NYSE FRE 33 JPMorgan Chase JPM.N 33 Ardis Watkins 33 nonequity incentive 33 entitlement 33 Claude Lamoureux 33 GFIs 33 António Horta Osório 33 Fastow Kopper 33 mimimum wage 33 paycheques 33 reinstate Glass Steagall 33 chairman Rep. Edolphus 33 Fred Wertheimer 32 TIPRA 32 vesting 32 Wasteful spending 32 nonfault termination 32 Robert Rusbuldt 32 cardholder elects 32 misaligned incentives 32 paychecks 32 Yermack 32 grandfathering provisions 32 preexisting conditions 32 superannuation payouts 32 David Komansky 32 Klaus Esser 32 Rethugs 32 Steven Burd 32 cramdown provision 32 unspent stimulus 32 COOs 32 Doug Steenland 32 Eugene Sheehy 32 Ospel 32 Debtholders 32 Duncan Niederauer 32 faceless bureaucrats 32 FNM PRN 32 catered banquets 32 Michael Boskin 32 bloated bureaucracies 32 lavish lifestyles 32 Don Carty 32 Barney Frank D-Mass. 32 Didier Alix 32 bear stearns 32 Bear Stearns Cos. 32 securitize mortgages 32 Walter Kielholz 32 Hank Paulson 32 Edward Liddy AIG 32 elective deferral 32 Goldmann Sachs 32 THE AUTO INDUSTRY 32 insatiably greedy 32 millionares 32 VEBAs 32 Yahoo! FinanceVision 32 Peter Niculescu 32 bailing 32 Marcel Rohner 32 Cayne 32 Responded Blankfein 32 David Obey D-Wis. 32 CEO Jamie Dimon 32 nonaudit 32 Mireille Guiliano Knopf 32 Robber Barons 32 Searched Stocks 32 Chief Executive Stephen Schwarzman 32 Corus Bankshares 32 DHUE 32 ELIZABETH WARREN 32 Prohibit 32 benfits 32 GS Loading 32 paneling peeled 32 TARP Congressional Oversight 32 insured depositories 32 AGC SmartBrief 32 Illuminist 32 fiscally reckless 32 severence 32 tulle chiffon 32 Subchapter S corporations 32 lazy shiftless 32 RRIF withdrawals 32 Les Moonves 32 Peter Wallison 32 Peter Kurer 32 Tornante Co. 32 Kenneth Chenault 32 Goldman Sachs GS 32 Trump Hotels 32 Sarbanes Oxley 32 buybacks 32 Sid Sankaran 32 wealthiest Californians 32 illiquid assets 32 recoup unrecovered 32 BofA 32 CEO Cleve Killingsworth 32 freddie 32 Lame duck sessions 32 fannie mae 32 clawback mechanisms 32 rentiers 32 Roth IRAs 32 Backdating 32 Pension Benefits 32 John Thain 32 Toxic Assets 32 risky mortage 32 underregulated 32 NYSE FNM PRI 32 nonemployee directors 32 Niobrara Shale beneath 32 Stephen Schwarzman 32 benifits 32 Are Rewarded 32 Norbourg 32 Sir Win Bischoff 32 Roth Individual Retirement 32 Salary freezes 32 McCAIN Said 32 recapitalisations 32 Super SIV 32 Ira Millstein 32 Tax 32 PBHG 32 bland generalities 32 statutory redundancy 32 welfare queens 32 Herbjørn Hansson Chairman 32 escaped Daniel Rockhouse 32 Shred Goodwin 32 IRAs #Ks 32 CalPERS 32 money grubbers 32 RidgewaterEquity.com 32 founder Calisto Tanzi 32 repaid TARP 32 plutocrats 32 Baucus Grassley 32 Resilience Spur 32 unspent TARP 32 planWASHINGTON AP 32 metal girders 32 Chief Executive Vikram Pandit 32 Moral hazard 32 tax avoiders 32 director Vincent Palazzotto 32 overregulate 32 Ivan Seidenberg 32 cronies 32 option ARMs 32 Robin Ferracone 32 redistributionism 32 unionized autoworkers 32 SIMPLE IRAs 32 Michael Crooch 32 Tony D' Aloisio 32 Lawrence Weinbach 32 repaying TARP 32 Calstrs 32 Edward Yingling president 32 financier Steven Rattner 32 McCarran Ferguson Act 32 AIG Edward Liddy 32 FECA 32 Bryan Marsal 32 credit raters 32 predatory lending practices 32 BAILOUT 32 Millionaires Amendment 32 Officers CEOs CFOs 32 FERS 32 unvested options 32 Beech tree trunks 32 unbid contracts 32 Doug Daft 32 unaccountable bureaucrats 32 PGBC takes 32 gummint 32 Rody Molloy 32 arbs 32 Alexander Cwirko Godycki 32 beaurocrats 32 Enron WorldCom Tyco 32 CEO Angelo Mozilo 32 NASDAQ LEGC 32 Cotsakos 32 Carmen Balber consumer 32 eliminates binding arbitration 32 gubmint 32 jewels sewn 32 Angelo Mozilo 32 thrifts 32 Arthur Samberg 32 wealthier Medicare beneficiaries 32 reorganized Delphi 32 subprime mortages 32 Ponzi schemes 32 non doms 32 Bear Stearns BSC 32 H. Fishman 32 Bernie Madoffs 32 FoFs view 32 Angelo Mozillo 32 WorldComs 32 superwealthy 32 Commodities Futures Modernization Act 32 nonunion employees 32 Sir Winfried Bischoff 32 EFRBS 32 thsoe 32 CDO write downs 32 unregulated derivatives 32 Stuart Gulliver 32 excutives 32 Moussaoui tipster 32 procyclicality 32 greed avarice 32 plea bargain Canny 31 unreduced pension 31 Larry Summers 31 interim nonexecutive chairman 31 Disclosure CARD Act 31 Abacus CDOs 31 Saber toothed cats 31 CEO Kerry Killinger 31 USCongress 31 Eugene Isenberg 31 J. Terrence Lanni 31 Cleve Killingsworth 31 wealthy non doms 31 subprime mortgages 31 credit default swaps 31 misdated stock 31 CONgress 31 stimulous 31 L. Wayne Gertmenian 31 Alfred R. Camner 31 chanted Bust 31 Countrywide CFC 31 Crony capitalism 31 C.Suisse 31 Dominic D' Alessandro 31 Jean Marie Messier 31 Citigroups 31 Severance Package 31 Calderon Cedillo 31 Tony Plath 31 Melanie Sloan executive 31 Mae NYSE FNM 31 Buybacks 31 Mastromarino greedy 31 William Van Faasen 31 RBS Lloyds 31 bucket snares 31 GOCC executives 31 Ted Gayer 31 Stock Option 31 taxe 31 Les Grossman 31 Finish Line Genesco 31 corporate governance 31 regulates Fannie 31 wrongdoers 31 poor slobs 31 Social Security COLAs 31 Voluntary Organisations Acevo 31 Defined Contribution Plans 31 Chairman Robert deRose 31 carryback 31 tax deductibility 31 securitizers 31 ILC loophole 31 Frédéric Oudéa 31 Recess appointments 31 nonequity incentives 31 Monclova Monterrey highway 31 Pasciucco 31 ABCPs 31 Towns DN.Y. 31 chairman Daniel Bouton 31 criticize radical Islamism 31 spokesman Neal McGarity 31 congresscritters 31 inflatable spheres 31 engulfed Enron WorldCom 31 private inurement 31 corporations 31 lavishly compensated 31 corporatist fascist 31 Tort reform 31 succeed Renyi 31 fledgling leftist Sandinista 31 Oswald Gruebel 31 Feinberg 31 speculative frenzies 31 audience ROFL rolling 31 Betfred Extrabet 31 unalienable Rights 31 souring mortgages 31 Frank Stronach 31 Don Blankenship 31 regulated clearinghouses 31 expense ratios MERs 31 Ovitz 31 Quest Turnaround Advisors 31 Harry Stonecipher 31 Antonia Ferrier spokeswoman 31 Hye Won Choi 31 BridgewaterEquity.com 31 unexercisable options 31 pea brains 31 Richard Fairbank 31 Prepayment penalties 31 Lax lending 31 explosives Medawala 31 Colm Doherty 31 AIGs 31 Landesbanken 31 nondoms 31 sandbags backhoes 31 Charlie Gasparino 31 Wall Street 31 untargeted subsidies 31 ungrudgingly cooperative 31 petrodollar transfers 31 MORE TAXES 31 Greenlight Einhorn 31 Chief Executive Frederic Oudea 31 Keith Wirtz 31 Lloyd Blankfein testifies 31 entitlements 31 GOCC 31 Thomas R-Calif. 31 Frank Glassner 31 incompetent cronies 31 flail wildly 31 risky subprime mortgages 31 Didier Cornardeau 31 nyse AIG 31 nanny staters 31 Incentive Stock 31 Harold Gilkey 31 Lifetime Savings Accounts 31 wealthier taxpayers 31 financial institutions GFIs 31 Stephen Hemsley 31 lump sum distributions 31 execs 31 imposing unpaid furloughs 31 Nardelli severance 31 director Haitham Maghawri 31 Chief Executive Edward Liddy 31 guvmint 31 Emergency Economic Stabilization 31 Spohn Cement GmbH 31 grumbled Jeanne Weigum 31 Yanlin Han 31 d' un montant 31 cringeing 31 SA Tawusa 31 bondholders 31 Gerald McCaughey 31 Jeffrey Skilling 31 rescission 31 patronage doling