Tax Notes logo

List Of Approved Nonbank Trustees Released.

OCT. 3, 2003

Announcement 2003-54; 2003-2 C.B. 761

DATED OCT. 3, 2003
DOCUMENT ATTRIBUTES
Citations: Announcement 2003-54; 2003-2 C.B. 761

Announcement 2003-54

[1] The following is a list of entities that have been approved by the Commissioner of the Internal Revenue Service, pursuant to § 1.408-2(e) of the Income Tax Regulations, to serve as a nonbank trustee or custodian. This list updates and supercedes the list published with Announcement 2002-12, 2002-1 C.B. 553.

[2] Archer medical savings accounts (Archer MSAs) established under § 220 of the Internal Revenue Code, custodial accounts of a pension plan qualified under § 401, custodial accounts described in § 403(b)(7), trust or custodial accounts of individual retirement accounts (IRAs) established under §§ 408(a), 408A (Roth IRAs), or 530 (Coverdell Education Savings Accounts), and custodial accounts of eligible deferred compensation plans described in § 457(b) will not be tax exempt if the trustee or custodian of such accounts is not a bank (as defined in § 408(n)) (and in the case of Archer MSAs a bank within October 6, 2003 761 2003-40 I.R.B. the meaning of § 408(n) or an insurance company within the meaning of § 816) or an approved nonbank trustee or custodian.

[3] An entity that is not a bank, as defined in § 408(n), must receive approval from the Service to serve as a nonbank trustee or nonbank custodian. A prospective nonbank trustee or custodian must file a written application with the Commissioner of Internal Revenue demonstrating that the requirements of § 1.408-2(e)(2) through § 1.408-2(e)(7) of the regulations will be met. If the application is approved, a written notice of approval will be issued to the applicant. The notice of approval will state the day on which it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant. Entities that have received such approval from the Service may also sponsor certain retirement plans, custodial accounts under § 403(b)(7) of the Code and individual retirement arrangements established under § 408. (See Rev. Proc. 2000-20, 2000-1 C.B. 553, and Rev. Proc. 87-50, 1987-2 C.B. 647, as modified.)

[4] A prospective nonbank trustee or custodian may not accept any fiduciary account before such notice of approval becomes effective. In addition, a nonbank trustee or custodian may not accept a fiduciary account until after the plan administrator or the person for whose benefit the account is to be established is furnished with a copy of the written notice of approval issued to the applicant.

[5] The continued reliance on a notice of approval is dependent upon the continued satisfaction of the nonbank trustee requirements set forth in the regulations. The notice of approval issued to an applicant will be revoked if the Commissioner determines that the applicant is unwilling or unable to administer fiduciary accounts in a manner consistent with the requirements of the regulations. Generally, the notice will not be revoked unless the Commissioner determines that the applicant has knowingly, willfully, or repeatedly failed to administer fiduciary accounts in a manner consistent with the requirements of the regulations, or has administered a fiduciary account in a grossly negligent manner.

[6] The written notice of approval to serve as a nonbank trustee or nonbank custodian is not an endorsement of any investment made with respect to any retirement plan or arrangement handled by the approved nonbank trustee or custodian. The Internal Revenue Service does not review or approve investments.

[7] If the trustee or custodian of an account described above is not a bank or an approved nonbank trustee or nonbank custodian, the amounts held in such account (including earned interest) will be deemed distributed and includible in gross income in the year(s) the account's trustee or custodian was not a bank or an approved nonbank trustee or nonbank custodian. Contributions made to such account are not deductible from gross income and will be disallowed if claimed on an income tax return.

[8] This list of approved nonbank trustees and nonbank custodians includes their names, addresses, and the date each application was approved.

[9] If an approved nonbank trustee or custodian believes that the information about it is incorrect, incomplete, or that it has been incorrectly omitted from this list, it may, on or before December 5, 2003, which is 60 days from the date of the publication of this list in the Internal Revenue Bulletin, notify the Service in writing of any changes it proposes to the list. This notification should include a copy of the approval letter.

[10] The notification should be addressed to:

 

Internal Revenue Service

 

SE:T:EP:RA:T1

 

Announcement 2003-54

 

1111 Constitution Ave., NW

 

Washington, DC 20224

 

Drafting Information

[11] The principal author of this announcement is Calvin Thompson of the Employee Plans, Tax Exempt and Government Entities Division. Please contact Mr. Thompson at 1-202-283-9596 (not a toll-free number), if there are any questions regarding the publication of this list. Written inquiries concerning this announcement should be addressed to the Internal Revenue Service at the above address.

 

APPROVED Nonbank Trustees/Custodians as of December 31, 2002

 

 

NAME

 

ADDRESS

 

APPROVAL DATE

 

 

1. A.B. Culbertson & Co.

 

1250 Continental Plaza

 

Fort Worth, TX 76102

 

May 15, 1984

 

 

2. A.G. Becker & Co.

 

Chicago, IL

 

December 12, 1979

 

 

3. A.G. Edwards & Sons, Inc.

 

One North Jefferson

 

St. Louis, MO 63103

 

November 26, 1980

 

 

4. ABN AMRO Securities LLC

 

55 East 52nd Street

 

New York, NY 10022

 

September 7, 2000

 

 

5. Adler, Coleman Clearing Corp.

 

20 Broad St.

 

New York, NY 10005

 

April 7, 1987

 

 

6. Advanced Clearing, Inc.

 

4211 South 102nd Street

 

Omaha, NE 68127-1031

 

April 18, 1984

 

 

7. Advest, Inc.

 

280 Trumbull Street

 

Hartford, CT 06103

 

January 24, 1989

 

 

8. Aisel & Co.

 

20 Broad Street

 

New York, NY 10005

 

April 26, 1991

 

 

9. American Brokerage Services, Inc.

 

131 Lafayette Ave.

 

Detroit, MI 48226

 

September 18, 1991

 

 

10. American Capital Marketing, Inc.

 

(FKA American General Capital)

 

2777 Allen Parkway

 

Houston, TX 77215

 

June 25, 1984

 

 

11. American Express Financial Corp.

 

IDS Tower 10

 

Minneapolis, MN 55440

 

August 12, 1977

 

 

12. American Heritage Life Ins. Co.

 

76 South Laura Street

 

Jacksonville, FL 32202

 

December 11, 1984

 

 

13. American Transtech, Inc.

 

8000 Baymeadows Way

 

Jacksonville, FL 32256

 

August 15, 1990

 

 

14. Analytic Investment Management, Inc.

 

2222 Martin Street, Suite 230

 

Irvine, CA 92715-1454

 

May 9, 1989

 

 

15. Aspen Partnership

 

1895 Claremont Road

 

Hoffman Estates, IL 60195

 

October 25, 1990

 

 

16. B.C. Ziegler & Co.

 

215 North Main Street

 

West Bend, WI 53095

 

September 27, 1985

 

 

17. Banc One Capital Corporation

 

P.O. Box 18277

 

90 North High Street

 

Columbus, OH 43218

 

February 24, 1992

 

 

18. Bank Hapoulim B.M.

 

6501 Wilshire Blvd.

 

Los Angeles, CA 90048

 

May 15, 1986

 

 

19. Bank Julius Baer & Co. LTD

 

330 Madison Avenue

 

New York, NY 10017

 

December 15, 1988

 

 

20. Bank Leumi Le - Israel B.N. Western

 

Hemisphere Regional Mgt.

 

242 Fifth Avenue

 

New York, NY 10022

 

February 10, 1982

 

 

21. Bartlett & Co.

 

36 East Fourth Street

 

Cincinnati, OH 45202

 

February 1, 1989

 

 

22. Bear, Stearns & Co., Inc.

 

5 Hanover Square

 

New York, NY 10004

 

June 2, 1986

 

 

23. Bear, Sterns, Securities Corp.

 

2 Broadway 12th Floor

 

New York, NY 10004

 

June 24, 1991

 

 

24. Berklee College of Music, Inc.

 

1140 Boylston Street

 

Boston, MA 02110

 

May 9, 1989

 

 

25. Blunt Ellis & Loewi, Inc.

 

225 East Mason Street

 

Milwaukee, WI 53202

 

January 25, 1982

 

 

26. BNY Clearing Services, LLC (FKA Kemper Clearing)

 

111 East Kilbourn

 

Milwaukee, WI 53202

 

August 21, 1989

 

 

27. Boettcher & Company, Inc.

 

828 Seventeenth Street

 

Denver, CO 80201

 

August 10, 1987

 

 

28. Brown & Company Securities Corporation

 

20 Winthrop Square

 

Boston, MA 02110

 

February 27, 1985

 

 

29. Bruns, Nordeman, Rea & Co.

 

New York, NY

 

October 31, 1977

 

 

30. Burke, Christensen & Lewis Securities, Inc.

 

120 S. La Salle Street, Suite 940

 

Chicago, IL 60603

 

March 11, 1986

 

 

31. Burton J. Vincent, Chesley & Co.

 

105 West Adams St.

 

Chicago, IL 60603

 

March 25, 1982

 

 

32. Butler Wick & Co., Inc.

 

City Center One Bldg.

 

Youngstown, OH 44501

 

October 8, 1992

 

 

33. BUYandHold Securities Corporation

 

110 Wall Street

 

New York, NY 10005

 

October 5, 2000

 

 

34. Carolina Securities Corp.

 

239 Fayetteville St.

 

Raleigh, NC 27602

 

August 29, 1983

 

 

35. Chapin, Davis & Company, Inc.

 

3 Village Square, Cross Keys

 

Baltimore, MD 21210

 

December 7, 1983

 

 

36. Charles Schwab & Co., Inc.

 

101 Montgomery Street

 

San Francisco, CA 94104

 

January 8, 1982

 

 

37. Christian & Missionary Alliance

 

P.O. Box C

 

Nyack, NY 10960

 

August 15, 1985

 

 

38. CIBC World Markets Corporation

 

200 Liberty Street

 

New York, NY 10281

 

July 26, 1977

 

 

39. City Securities Corp.

 

135 North Pennsylvania Street

 

Indianapolis, IN 46204

 

December 21, 1982

 

 

40. Commerce First Thrift

 

Midvale, UT 84047

 

May 25, 1978

 

 

41. Comprehensive Investment, Inc.

 

One Moody Plaza

 

Galveston, TX 77550

 

June 16, 2000

 

 

42. Continental Trust Co.

 

17110 Dallas Parkway, Suite 200

 

Dallas, TX 75248

 

February 22, 1977

 

 

43. D. A. Davidson & Co.

 

Davidson Building

 

#8 Third Street North

 

Great Falls, MT 59403

 

June 11, 1982

 

 

44. D.J. St. Germain, Inc.

 

1500 Main Street

 

Springfield, MA 01115

 

January 1, 1977

 

 

45. Davenport & Co. of Virginia, Inc.

 

901 E. Cary Street

 

Richmond, VA 23219

 

February 2, 1987

 

 

46. Davenport & Company LLC

 

901 East Cary Street

 

Richmond, VA 23219

 

March 31, 1997

 

 

47. Deutsche Bank Securities Corp. d.b.a.

 

C.J. Lawrence Deutsche,

 

1290 Avenue of the Americas

 

New York, NY 10104

 

March 14, 1980

 

 

48. Deutsche Bank Securities, Inc.

 

1 South Street,

 

Baltimore, MD 21203

 

April 11, 1994

 

 

49. Donaldson, Lufkin & Jenrette Securities Corp.

 

140 Broadway

 

New York, NY 10005

 

December 4, 1985

 

 

50. Dougherty, Dawkins, Strand & Yost, Inc.

 

100 South Fifth Street, Suite 2300

 

Minneapolis, MN 55402

 

February 22, 1986

 

 

51. Dresdner Kleinwort Wasserstein Securities LLC

 

75 Wall Street

 

New York, NY 10005

 

October 9, 2002

 

 

52. Dreyfus Investment Services, Corp.

 

Two Mellon Bank Center

 

Pittsburgh, PA 15259

 

May 18, 1989

 

 

53. Duncan-Williams, Inc.

 

5860 Ridgeway Center Parkway

 

Memphis, TN 38120

 

December 13, 1995

 

 

54. E*Trade Clearing LLC

 

10951 White Rock Road

 

Rancho Cardova, CA 95670

 

September 3, 2002

 

 

55. E*Trade Securities LLC

 

4500 Bohannon Drive

 

Menlo Park, CA 94025

 

August 30, 2002

 

 

56. E*Trade Securities, Inc.

 

480 California Avenue

 

Palo Alto, CA 94306

 

February 1, 1996

 

 

57. Eads Generoe Trust

 

St. Louis, MO

 

February 3, 1977

 

 

58. Edward D. Jones & Co.

 

201 Progress Parkway

 

Maryland Height, MO 63043

 

May 30, 1985

 

 

59. El Paso Electric Co.

 

P.O. Box 982

 

El Paso, TX 79960

 

June 15, 1983

 

 

60. Elan Investment Services, Inc.

 

777 E. Wisconsin Ave.

 

Milwaukee, WI 53282

 

December 21, 1987

 

 

61. Emmett A. Larkin Co., Inc.

 

100 Bush Street

 

San Francisco, CA 94104

 

April 17, 1986

 

 

62. Eppler, Guerin & Turner, Inc.

 

2001 Bryan Tower, Suite 2300

 

Dallas, TX 75201

 

September 6, 1984

 

 

63. EVEREN Securities, Inc.

 

77 West Wacker Drive

 

Chicago, IL 60601-1694

 

November 19, 1998

 

 

64. Fahnestock & Co., Inc. (formerly Edward A. Viner & Co.)

 

110 Wall Street

 

New York, NY 10005

 

April 15, 1982

 

 

65. Fechtor, Detwiler & Co., Inc.

 

155 Federal Street

 

Boston, MA 02110

 

March 26, 1982

 

 

66. Ferris, Baker Watts, Inc. (formerly Ferris & Company)

 

1720 Eye Street, NW

 

Washington, DC 20006

 

December 4, 1987

 

 

67. Financial Data Services, Inc.

 

400 Atrium Drive

 

Somerset, NJ 08873

 

November 14, 1990

 

 

68. First Albany Corp.

 

41 State Street

 

Albany, NY 12207

 

September 26, 1979

 

 

69. First Clearing Corporation

 

10700 Wheat First Dr.

 

Glen Allen, VA 23060

 

April 21, 1999

 

 

70. First Illinois Capital Corp.

 

424 7th Street

 

Plaza 7

 

Rockford, IL 61110

 

May 27, 1982

 

 

71. First Investors Corp.

 

120 Wall Street

 

New York, NY 10005

 

April 19, 1982

 

 

72. First Manhattan Co.

 

437 Madison Avenue

 

New York, NY 10022

 

January 26, 1990

 

 

73. First of Michigan Corporation

 

100 Renaissance Center, 26th Floor

 

Detroit, MI 48243

 

August 31, 1994

 

 

74. Fiserv Securities, Inc.

 

One Commerce Square

 

2005 Market Street

 

Philadelphia, PA 19103

 

November 15, 1984

 

 

75. Fleet Clearing Corporation

 

67 Wall Street

 

New York, NY 10005

 

December 3, 1986

 

 

76. Fleet Norstar Securities, Inc.

 

14 Wall Street New York, NY 10005

 

August 30, 1991

 

 

77. Folger, Nolan, Fleming & Douglass

 

725 15th Street, N.W.

 

Washington, DC 20015

 

September 16, 1981

 

 

78. Freedom Capital Management Corporation

 

One Beacon Street

 

Boston, MA 02108

 

August 29, 1991

 

 

79. Freeman Welwood & Co., Inc.

 

1501 Fourth Avenue, Suite 1700

 

Seattle, WA 98101

 

February 13, 1996

 

 

80. G.T. Global Investors Services, Inc.

 

50 California Street

 

San Francisco, CA 94111

 

May 27, 1994

 

 

81. General Conference of the Mennonite

 

Brethren Churches, Board of Trustees

 

315 South Lincoln

 

Hillsboro, KS 67063

 

March 8, 1983

 

 

82. Goldman, Sachs & Co.

 

85 Broad Street

 

New York, NY 10004

 

December 8, 1982

 

 

83. Greek Catholic Union of the U.S.A.

 

5400 Tuscarawas Rd.

 

Beaver, PA 15009-9513

 

May 24, 2000

 

 

84. Gruntal & Co, Inc.

 

14 Wall Street

 

New York, NY 10005

 

June 13, 1984

 

 

85. H&R Block Financial Advisors, Inc.

 

735 Griswold Street

 

Detroit, MI 48226

 

December 8, 1983

 

 

86. H.G. Wellington & Co., Inc.

 

14 Wall Street

 

New York, NY 10005

 

September 13, 1993

 

 

87. H.M. Payson & Co.

 

One Portland Square

 

P.O. Box 31

 

Portland, ME 04112

 

August 20, 1987

 

 

88. Halpert and Company, Inc.

 

284 Millburn Avenue

 

Millburn, NJ 07041

 

April 17, 1996

 

 

89. Hamilton Investments, Inc. (formerly Illinois Company, Inc.)

 

30 North La Salle St.

 

Chicago, IL 60602

 

August 6, 1982

 

 

90. Hampshire Funding, Inc.

 

One Granite Place

 

P.O. Box 2005

 

Concord, NH 03301

 

May 26, 1988

 

 

91. Hanifen, Imhoff Clearing Corp.

 

1125 17th Street

 

Denver, CO 80217

 

April 22, 1997

 

 

92. Hanifen, Imhoff, Inc.

 

1125 17th Street

 

Suite 1700

 

Denver, CO 80202

 

December 3, 1985

 

 

93. Harris Investor Services LLC

 

Harborside Financial Center

 

501 Plaza II

 

Jersey City, NJ 07311

 

May 1, 2002

 

 

94. Hartford Life Insurance Co.

 

Hartford Plaza

 

Hartford, CT 06106

 

March 3, 1982

 

 

95. Hazlett, Burt & Watson, Inc.

 

1300 Chapline Street

 

Wheeling, WV 26003

 

April 11, 1995

 

 

96. Heartland Securities, Inc.

 

208 South LaSalle St.

 

Chicago, IL 60604

 

March 6, 1984

 

 

97. Henry Scott, Inc.

 

Philadelphia, PA

 

March 23, 1982

 

 

98. Herzfeld & Stern, Inc.

 

30 Broad Street

 

New York, NY 10004

 

December 12, 1984

 

 

99. Herzog, Heine, Geduld, Inc.

 

26 Broadway

 

New York, NY 10004

 

February 11, 1982

 

 

100. Holt & Collins

 

188 Embarcadero, Suite 760

 

San Francisco, CA 94105

 

September 8, 1988

 

 

101. Home Life Financial Assurance Corporation

 

2400 West Bay Drive

 

Largo, FL 33540

 

November 13, 1986

 

 

102. Howard, Weil, Labouisse, Friedrichs, Inc.

 

1100 Paydrus Street, Suite 900

 

New Orleans, LA 70163

 

December 28, 1987

 

 

103. Howe Barnes Investments, Inc.

 

135 S. LaSalle Street

 

Chicago, IL 60603

 

July 6, 1994

 

 

104. Huntleigh Securities Corporation

 

222 South Central Ave.

 

St. Louis, MO 63102

 

October 22, 1997

 

 

105. I.M. Simon & Co.

 

7730 Forsyth Blvd.

 

Clayton, MO 63105

 

November 3, 1981

 

 

106. iClearing, LLC

 

100 Wood Avenue

 

South Iselin, NJ 08830

 

February 7, 2001

 

 

107. Investment Advisers, Inc.

 

1100 Dain Tower

 

Minneapolis, MN 55440

 

October 9, 1981

 

 

108. Isler, Colling & McAdams

 

Portland, OR

 

October 5, 1978

 

 

109. J.C. Bradford & Co.

 

330 Commerce Street

 

Nashville, TN 37201

 

February 28, 1982

 

 

110. J.J.B. Hilliard, W.L. Lyons, Inc.

 

Hilliard Lyons Center

 

501 South Fourth St.

 

Louisville, KY 40202

 

February 11, 1992

 

 

111. Jacob Engle Foundation, Inc. (The)

 

P.O. Box 1136

 

Upland, CA 91786

 

March 25, 1983

 

 

112. Janney Montgomery Scott, Inc.

 

1801 Market Street

 

Philadelphia, PA 19103

 

March 23, 1982

 

 

113. Jefferson Pilot Investor Services, Inc.

 

100 North Greene St.

 

Greensboro, NC 27401

 

October 22, 1979

 

 

114. Jesup, Josephthal & Co., Inc.

 

One Whitehall Street

 

New York, NY 10004

 

December 18, 1990

 

 

115. John Hancock Clearing Corporation

 

200 Liberty Street

 

New York, NY 10281

 

March 21, 1991

 

 

116. John Hancock Mutual Life Insurance Company

 

John Hancock Place

 

200 Clarendon

 

Boston, MA 02117

 

August 24, 1993

 

 

117. Juran & Moody, Inc.

 

Minnesota Mutual Life Center

 

400 N. Robert St.

 

St. Paul, MN 55101

 

May 27, 1994

 

 

118. Kagin Numismatic Services, Ltd.

 

1000 Insurance Exchange Bldg.

 

Des Moines, IA 50309

 

March 18, 1980

 

 

119. KH Funding Company

 

10801 Lockwood Drive, Suite 370

 

Silver Spring, MD 20901

 

February 13, 2002

 

 

120. Kirkpatrick, Pettis, Smith Polian, Inc.

 

1623 Farnam Street, Suite 700

 

Omaha, NE 68102

 

August 18, 1981

 

 

121. L.F. Rothchild, Unterberg, Towbin

 

55 Water Street

 

New York, NY 10041

 

December 23, 1985

 

 

122. Legg Mason Wood Walker, Inc.

 

111 S. Calvert Street

 

P.O. Box 1476

 

Baltimore, MD 21203

 

June 4, 1985

 

 

123. Lehman Brothers, Inc.

 

200 Vesey St.

 

New York, NY 10285

 

December 20, 2000

 

 

124. Lester Sumrall Evangelistic Association, Inc.

 

530 East Ireland Road

 

South Bend, IN 46614

 

September 2, 1988

 

 

125. Liberty Life Insurance Co.

 

P.O. Box 789

 

Greenville, SC 29602

 

September 3, 1982

 

 

126. Manley, Bennett, McDonald & Co.

 

St. Louis, MO

 

January 1, 1977

 

 

127. McDonald & Company Securities, Inc.

 

580 Walnut Street

 

Cincinnati, OH 45202

 

December 15, 1983

 

 

128. MEGA Life and Health Insurance Company (The)

 

501 West Interstate 44 Service Road

 

Oklahoma City, OK 73118

 

May 29, 1991

 

 

129. Menold, Crawford, Hippler & Co.

 

23930 Michigan Ave.

 

Dearborn, MI 40126

 

December 9, 1988

 

 

130. Merrill, Lynch, Pierce, Fenner & Smith, Inc.

 

One Liberty Plaza

 

New York, NY 10006

 

August 3, 1987

 

 

131. Merrimack Valley Investment, Inc.

 

367 Kingsbury Ave.

 

Haverhill, MA 01830

 

September 28, 1984

 

 

132. Mesirow Financial, Inc.

 

350 N. Clark Street

 

Chicago, IL 60610

 

May 28, 1982

 

 

133. Metropolitan Life Insurance Co.

 

One Madison Avenue

 

New York, NY 10010

 

January 28, 1987

 

 

134. Metropolitan Mortgage & Securities Corporation

 

W. 292 Sprague Ave.

 

Spokane, WA 99204

 

November 10, 1976

 

 

135. Mid-Ohio Securities Corp., Spitzer Park Plaza

 

511 Broad St.

 

Elyria, OH 44035

 

January 28, 1983

 

 

136. Mid-States Enterprises, Inc.

 

Carroll, IA

 

December 30, 1976

 

 

137. Miller Johnson & Kuehn, Inc.

 

5500 Wayzata Blvd.

 

Minneapolis, MN 55416

 

November 15, 2000

 

 

138. Milwaukee Company (The)

 

250 E. Wisconsin Ave.

 

Milwaukee, WI 53202

 

September 15, 1986

 

 

139. MKI Securities Corp.

 

61 Broadway

 

New York, NY 10006

 

April 17, 1985

 

 

140. Money Management Associates

 

4922 Fairmont Avenue

 

Bethesda, MD 20814

 

May 26, 1987

 

 

141. Moore & Schley, Cameron & Co.

 

Two Broadway

 

New York, NY 10004

 

November 15, 1977

 

 

142. Morgan Keegan & Company, Inc.

 

Morgan Keegan Tower

 

Fifty Front Street

 

Memphis, TN 38108

 

January 27, 1982

 

 

143. Morgan Stanley DW, Inc.

 

1585 Broadway

 

New York, NY 10036

 

May 29, 1986

 

 

144. Mortgage Loan Services, Inc.

 

780 Lynnhaven Parkway, Suite 200

 

Virginia Beach, VA 23452

 

March 15, 1995

 

 

145. Moseley, Hallgarten, Estabrook & Weeden, Inc.

 

One New York Plaza

 

New York, NY

 

December 10, 1985

 

 

146. Murphy Favre, Inc.

 

W. 601 Riverside, 9th Floor

 

Spokane, WA 99201

 

August 2, 1976

 

 

147. Mutual Service Cooperative

 

Two Pine Tree Drive

 

Arden Hills, MN 55112

 

June 6, 1996

 

 

148. Myriad Corporation

 

1400 50th Street

 

West Des Moines, IA 50265

 

July 20, 1977

 

 

149. National Bank of Greece, S.A.

 

33 State Street

 

Boston, MA 02109

 

February 4, 1988

 

 

150. National Covenant Properties

 

Chicago, IL June 30, 1978

 

 

151. National Investor Services Corp.

 

44 Wall Street

 

New York, NY 10005

 

March 18, 1996

 

 

152. National Life Insurance Company

 

One National Life Drive

 

Montpelier, VT 05604

 

January 1, 1998

 

 

153. National Securities Corporation

 

1001 Fourth Avenue, Suite 2200

 

Seattle, WA 98154

 

December 31, 1986

 

 

154. Nationwide Advisory Services, Inc.

 

(Nationwide Financial Services, Inc)

 

One Nationwide Plaza

 

Columbus, OH 43216

 

September 25, 1985

 

 

155. Nationwide Credit Union

 

One Nationwide Plaza

 

Columbus, OH 43216

 

April 13, 1978

 

 

156. NBC Securities, Inc.

 

1927 First Ave., North

 

Birmingham, AL 35203

 

July 16, 1996

 

 

157. Neuberger & Berman

 

522 Fifth Ave.

 

New York, NY 10036

 

October 4, 1983

 

 

158. Newhard, Cook & Co.

 

300 North Broadway

 

St. Louis, MO 63102

 

June 4, 1985

 

 

159. Oberweis Securities, Inc.

 

841 North Lake Street

 

Aurora, IL 60506

 

February 11, 1985

 

 

160. PaineWebber, Incorporated

 

1285 Avenue of the Americas

 

New York, NY 10019

 

May 12, 1989

 

 

161. Parker/Hunter, Inc.

 

600 Grant Street

 

Pittsburgh, PA 15219

 

June 15, 1990

 

 

162. Partnership Services, Inc.

 

5520 LBJ Freeway, Suite 430

 

Dallas, TX 75240

 

March 31, 1993

 

 

163. Peninsular Securities Co.

 

Waters Building

 

Grand Rapids, MI 49503

 

January 28, 1985

 

 

164. Perelman-Carley & Associates, Inc.

 

3000 Farnam Street

 

Omaha, NE 68131

 

January 13, 1989

 

 

165. Perkins, Wolf, McDonnell & Company

 

53 West Jackson Blvd.

 

Chicago, IL 60604

 

December 30, 1991

 

 

166. Pflueger & Baerwald, Inc.

 

220 Montgomery Street

 

San Francisco, CA 94104

 

November 9, 1981

 

 

167. PFS Investments, Inc.

 

3120 Breckenridge Blvd.

 

Duluth, GA 30199

 

September 28, 1995

 

 

168. Pioneer Financial Services, Inc.

 

4233 Roanoke Road

 

Kansas City, MO 64111

 

January 25, 1985

 

 

169. Pioneer Investment Management

 

60 State Street

 

Boston, MA 02109

 

February 21, 1986

 

 

170. Prescott, Ball & Turben, Inc.

 

1331 Euclid Ave.

 

Cleveland, OH 44115

 

January 27, 1983

 

 

171. PrimeVest Financial Services, Inc.

 

400 First Street South

 

St. Cloud, MN 56301-3600

 

December 8, 1993

 

 

172. Principal Life Insurance Company

 

711 High Street

 

Des Moines, IA 50392-0001

 

July 27, 1988

 

 

173. Prudential Securities, Inc.

 

100 Gold Street

 

New York, NY 10292

 

July 28, 1989

 

 

174. R. Rowland & Co., Inc.

 

St. Louis, MO

 

March 29, 1984

 

 

175. R.G. Dickinson & Co.

 

200 Des Moines Building

 

405 6th Ave.

 

Des Moines, IA 50309

 

July 20, 1983

 

 

176. R.J. Steichen & Company

 

Midwest Plaza, Suite 100

 

801 Nicolett Mall

 

Minneapolis, MN 55402-2526

 

May 21, 1993

 

 

177. Raymond James & Associates, Inc.

 

880 Carrillon Parkway

 

P.O. Box 12749

 

St. Petersburg, FL 33733-2749

 

April 26, 1982

 

 

178. Raymond James & Associates, Inc.

 

880 Carillon Parkway

 

P.O. Box 12749

 

St. Petersburg, FL 33733-2749

 

March 8, 1982

 

 

179. RBC Dain Rauscher, Inc.

 

Dain Rauscher Plazza

 

60 South Sixth Street

 

Minneapolis, MN 55402-4422

 

March 2, 1998

 

 

180. RBC Dain Rauscher, Inc.

 

Dain Rauscher Plazza

 

60 South Sixth Street

 

Minneapolis, MN 55402-4422

 

January 22, 1982

 

 

181. Regan MacKenzie, Incorporated

 

999 Third Avenue, Suite 4300

 

Seattle, WA 98104

 

August 31, 1989

 

 

182. Regions Investment Company, Inc.

 

2011 Fourth Ave. North

 

Birmingham, AL 35203

 

July 20, 2000

 

 

183. Reserve Management Company, Inc.

 

810 Seventh Avenue

 

New York, NY 10019

 

October 18, 1989

 

 

184. Robert W. Baird & Co., Inc.

 

777 E. Wisconsin Ave.

 

Milwaukee, WI 53202

 

July 31, 1986

 

 

185. Robinson-Humphrey Co., Inc (The)

 

2 Peachtree St., N.W.

 

Atlanta, GA 30383

 

May 24, 1982

 

 

186. Romano Bros. & Co.

 

820 Davis Street

 

Evanston, IL 60201

 

September 28, 1984

 

 

187. Rose & Company Investment, Inc.

 

141 W. Jackson Blvd.

 

Chicago, IL 60604

 

April 14, 1982

 

 

188. Rotan Mosle, Inc.

 

1500 South Tower Pennzoil Place

 

P.O. Box 3226

 

Houston, TX 77001

 

May 6, 1980

 

 

189. Rushmore Investment Brokers, Inc.

 

4922 Fairmont Avenue

 

Bethesda, MD 20814

 

September 24, 1986

 

 

190. Salomon Smith Barney, Inc.

 

388 Greenwich St.

 

New York, NY 10105

 

July 22, 1985

 

 

191. Sanford C. Bernstein & Co., Inc.

 

767 Fifth Avenue

 

New York, NY 10153

 

November 13, 1986

 

 

192. Santa Ana City Employees Credit Union

 

800 W. Santa Ana Blvd.

 

Santa Ana, CA 92701

 

March 25, 1982

 

 

193. Saturna Capital Corporation

 

101 Prospect Street

 

Bellingham, WA 98227-2838

 

March 28, 1991

 

 

194. SBC Trust Services, Inc.

 

2401 Cedar Springs Rd.

 

Dallas, TX 75201-1407

 

April 10, 2001

 

 

195. SBCI Swiss Bank Corporation Investment Banking, Inc.

 

222 Broadway, 4th Floor

 

New York, NY 10038

 

February 11, 1992

 

 

196. SBM Financial Services, Inc.

 

8400 Normandale Lake Boulevard

 

Suite 1150

 

Minneapolis, MN 55437

 

May 13, 1995

 

 

197. Scott & Stringfellow, Inc. (FKN Craige, Inc.)

 

823 E. Main Street

 

Richmond, VA 23219

 

May 5, 1999

 

 

198. Scottsdale Securities, Inc.

 

12855 Flushing Meadow Drive

 

St. Louis, MO 63131

 

October 9, 1996

 

 

199. Securities Management Research

 

Two Moody Plaza

 

Galveston, TX 77550

 

June 22, 1978

 

 

200. Security Management Company (FKA Security Management)

 

700 SW Harrison St.

 

Topeka, KS 66636-0001

 

August 14, 1996

 

 

201. SG Cowen Securities Corporation

 

1221 Avenue of the Americas

 

New York, NY 10020

 

June 30, 1998

 

 

202. SMA Services, Inc.

 

35 Lakeshore Drive

 

Birmingham, AL 35209

 

August 27, 1998

 

 

203. Smith, Moore & Co.

 

400 Locust Street

 

St. Louis, MO 63102

 

January 18, 1983

 

 

204. Southwest Securities, Inc.

 

Renaissance Tower

 

1201 Elm Street

 

Suite 4300

 

Dallas, TX 75270

 

December 9, 1992

 

 

205. Spear Rees & Co.

 

505 North Brand Blvd., Sixteenth Floor

 

Glendale, CA 91203

 

January 13, 1988

 

 

206. Spear, Leeds & Kellog

 

120 Broadway

 

New York, NY 10271

 

March 29, 1996

 

 

207. State Bond and Mortgage Company

 

8500 Normandale Lake Blvd.,

 

Minneapolis, MN 55437

 

December 21, 1990

 

 

208. State Employees Credit Union

 

801 Hillsborough Street

 

P.O. Box 26807

 

Raleigh, NC 27611-6807

 

January 1, 1977

 

 

209. State Farm Investment Corporation

 

One State Farm Plaza

 

Bloomington, IL 61410

 

September 22, 1999

 

 

210. Stephens, Inc.

 

111 Center Street

 

Little Rock, AR 72201

 

December 4, 1987

 

 

211. Stern Brothers & Co

 

1100 Main Street, Suite 2200

 

Kansas City, MO 64199

 

December 15, 1987

 

 

212. Sterne, Agee & Leach, Inc.

 

1500 Am South-Sonat Tower

 

Birmingham, AL 35203

 

September 11, 1981

 

 

213. Stifel, Nicolaus & Co., Inc.

 

500 North Broadway

 

St. Louis, MO 63102

 

September 9, 1981

 

 

214. Summit Discount Brokerage (FKA Lehigh Securities Corp.)

 

1457 MacArthur Road

 

Lehigh Valley, PA 18002

 

April 4, 1990

 

 

215. Sunpoint Securities, Inc.

 

911 W. Loop 281

 

Longview, TX 75604

 

April 1, 1998

 

 

216. SunTrust Capital Markets, Inc.

 

3333 Peachtree Road, NE

 

Atlanta, GA 30326

 

May 27, 1982

 

 

217. Sutro & Company, Inc.

 

201 California Street

 

San Francisco, CA 94111-5096

 

December 8, 1988

 

 

218. Swiss American Securities, Inc.

 

100 Wall Street

 

New York, NY 10005

 

December 2, 1980

 

 

219. Texas First Securities Corporation

 

1360 Post Oak Blvd., Suite 120

 

Houston, TX 77056

 

November 17, 1988

 

 

220. TIAA-CREF Individual & Institutional Services, Inc.

 

730 Third Avenue

 

New York, NY 10017

 

September 9, 2002

 

 

221. Tucker Anthony, Incorporated

 

One Beacon Street

 

Boston, MA 02108

 

October 23, 1980

 

 

222. U.S. Bancorp Piper Jaffray, Inc.

 

800 Micollet Mall, Suite 800

 

Minneapolis, MN 55402-7020

 

April 21, 1982

 

 

223. U.S. Clearing Corporation

 

120 Wall Street

 

New York, NY 10005

 

May 3, 1983

 

 

224. Unified Financial Securities, Inc.

 

429 North Pennsylvania Street

 

Indianapolis, IN 46204

 

October 28, 1976

 

 

225. United of Omaha Life Insurance

 

Mutual of Omaha Plaza

 

Omaha, NE 68175

 

March 16, 1982

 

 

226. USAA Transfer Agency Company of Delaware

 

USAA Building

 

San Antonio, TX 78288

 

October 2, 1990

 

 

227. W.H. Reaves & Co., Inc.

 

30 Montgomery Street

 

Jersey City, NJ 07302

 

December 7, 1990

 

 

228. W.H. Turlington & Co.

 

509 East Center Street

 

Lexington, NC 27292

 

November 3, 1980

 

 

229. Wachovia Securities, Inc.

 

201 North Tryon Street

 

Charlotte, NC 28202

 

April 6, 1990

 

 

230. Waterhouse Securities, Inc.

 

44 Wall Street

 

New York, NY 10005

 

February 23, 1988

 

 

231. Wayne Hummer & Co.

 

300 South Wacker Drive

 

Chicago, IL 60606

 

January 25, 1983

 

 

232. Web Street Securities, Inc.

 

222 South Riverside Plaza, 11th Floor

 

Chicago, IL 60601

 

April 27, 2000

 

 

233. Wedbush Morgan Securities

 

1000 Wilshire Boulevard

 

Los Angeles, CA 90030

 

December 24, 1984

 

 

234. Weiss, Peck & Greer

 

One New York Plaza

 

New York, NY 10004

 

June 16, 1982

 

 

235. Wells Advisors, Inc.

 

3885 Holcomb Bridge Road

 

Norcross, GA 30092

 

March 20, 1992

 

 

236. Wexford Clearing Services Corporation

 

1 New York Plaza, 11th Floor

 

New York, NY 10292

 

June 30, 1998

 

 

237. Wheat, First Securities, Inc.

 

707 East Main Street

 

P.O. Box 135

 

Richmond, VA 23211

 

March 23, 1983

 

 

238. William R. Hough & Co., Inc.

 

100 2nd Avenue South, Suite 800

 

St. Petersburg, FL 33701

 

April 18, 1995
DOCUMENT ATTRIBUTES
Copy RID