The company said it is still calculating the charge but expects it to include “all or substantially all” of the $45 million in goodwill recorded on the balance sheet. If the entire goodwill balance is written off, the impairment charge would be $29 million, net of taxes, or $1.36 a share.

Fred Zinn, the company’s president and chief executive, said the charge will not affect Drew’s operations, liquidity, cash flows or borrowing under its credit agreements.

Joe Giordano, Drew’s chief financial officer, said the charge is “largely the result of uncertainties in the economy, and in the RV and manufactured housing industries.”

Anchor Capital of Raleigh, N.C. said in a letter to the BioScrip board that investors have lost confidence in management’s ability to cut costs and operate the company’s assets “at a reasonable level of profitability.”

“Therefore, we believe shareholders’ best option for value creation is a sale to a strategic buyer that is willing and able to operate (Bioscrip’s) assets efficiently,” Anchor said in the letter.

Anchor said in a press release that it believes shareholders “have lost patience with BioScrip’s frequent missteps.” That has caused the values of the company’s shares to drop 67.4 percent since the end of 2007, Anchor said.

Anchor said it believes a sale to a strategic buyer could cause the shares to jump 325 percent from their $2.52 closing price last Wednesday. The shares closed yesterday at $2.48, up 3 cents.

Lisa Wilson, an outside public relations agent, said the company had no comment.

Anchor said its affiliates own 512,297 BioScrip shares, about 1.3 percent of the company.

Dr. Leonard S. Schleifer took home $4.42 million, including $713,000 in salary and $470,580 in bonus, according to a proxy statement filed with the U.S. Securities and Exchange Commission. He also got $3.12 in stock options and $115,626 in other compensation, the company said.

In 2007, Schleifer, made $4.48 million.

Meanwhile, Presidential Life Corp., an insurance company in Nyack, said in its proxy that Herbert Kurz, the president and chief executive, made $723,496 last year, up from $719,432 in 2007.

He made $569,710 in salary each year. His other compensation in 2008 was $153,786, compared with $149,722 in 2007.

Presidential Life shares lost 41.88 percent of their value last year.

Martin E. Franklin, the chairman and chief executive, made $2 million in salary and received a bonus of $1.5 million. He also received $481,013 in other compensation, which included insurance premiums, imputed taxable income on life and disability policies, personal use of company aircraft, financial consulting fees and other benefits.

But unlike in 2007, Franklin did not receive any stock, options or incentive plan compensation.

In 2007, he received a salary of $1.95 million, a bonus of $2.9 million and stock worth $15.6 million. He also received $1.87 million in non-equity compensation under the company’s incentive plan and $546,076 in so-called other compensation.

Jarden shares fell in value last year along with the rest of the stock market. The stock closed the year at $11.50 a share, down 51.3 percent on the year.

The shares closed Thursday — the last trading day before the Easter weekend — at $15.42.

The company reported the compensation of its executives in an annual proxy statement filed with the U.S. Securities and Exchange Commission.

Jarden brands include Sunbeam, Rawlings sporting goods, Bicycle playing cards and Mr. Coffee.

The board of directors did not fill the vacant seat but will nominate a candidate for election at the company’s annual meeting scheduled for June 15.

Shapiro, 91, was a director since 1961.

The board elected Robert Feder, 78, to serve as chairman. He has been a director since 1981.

The company made the disclosures in a filing with the U.S. Securities and Exchange Commission.

The company, which transports cargo all over the world, has also reduced the size of its crew and ground staff, Atlas said this morning.

Atlas said it expects 2008 pre-tax earnings from operations of $55 million to $60 million, excluding special gains and charges. Those results will include a deferred gain of $155 million related to DHL Express’ agreement to invest a 49 percent equity interest in Atlas subsidiary Polar Air Cargo Worldwide, Inc.

Atlas said it will also report a largely non-cash pre-tax charge of $85 million to $95 million associated with its 747-200 fleet and a one-time maintenance cost of $8 million related to the overhauls of five engines. The overhauls are due to the early termination of a maintenance contract for the planes.

“The current pronounced downturn in global airfreight demand has caused us to accelerate our plans to retire a portion of our older 747-200 assets,” said William J. Flynn, the company’s president chief executive.

The fleet reduction will leave the company with 22 747-400s and seven 747-200 freighters.

The company said the action is the result of poor market conditions that caused a decrease in the company’s stock price.

As a result, the company will report a net loss for the fourth quarter and for 2008.
Stanley G. Rosenbaum, the company’s chief financial officer, said: “Despite the current economic environment, we remain optimistic about the growtyh potential of our specialty pharmacy business.”

The company plans to announce its fourth-quarter earnings on March 3.

The changes were part of a corporate reorganization announced today.

The company also formed an expanded business unit that includes its U.S.-based global accounts along with its U.S. region. This unit will be headed by Chris McWilton, president of U.S. Markets. McWilton, 50, was formerly president, global accounts.