<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM MARCH 31,
1996 FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER>   1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                          59,022
<SECURITIES>                                         0
<RECEIVABLES>                                   62,303
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               133,158
<PP&E>                                          17,338
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 549,322
<CURRENT-LIABILITIES>                           66,371
<BONDS>                                        110,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                     312,735
<TOTAL-LIABILITY-AND-EQUITY>                   549,322
<SALES>                                              0
<TOTAL-REVENUES>                                94,313
<CGS>                                                0
<TOTAL-COSTS>                                   71,285
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               2,093
<INCOME-PRETAX>                                 20,935
<INCOME-TAX>                                       621
<INCOME-CONTINUING>                             20,314
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    20,314
<EPS-PRIMARY>                                     0.55
<EPS-DILUTED>                                     0.53