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| | Saks Swings to Loss, Sets Dividend |
 | | Saks lost $2.2 million, or 2 cents a share, in the quarter, compared with earnings of $96.6 million, or 68 cents a share, a year ago. |
 | | Saks agreed in January to sell 142 department stores operating as Younkers, Herberger's, Carson Pirie Scott, Bergner's and Boston Stores to Bon-Ton for $1.1 billion, resulting in the special dividend set Wednesday. |
 | | After the sales, Saks will consist primarily of the Saks Fifth Avenue Enterprises division, which recorded operating income of $7.6 million in the fourth quarter, down $50.4 million from a year ago. |
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