List Of Approved Nonbank Trustees Released.
Announcement 2003-54; 2003-2 C.B. 761
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2003-21816 (14 original pages)
- Tax Analysts Electronic Citation2003 TNT 193-15
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it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant.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
[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
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2003-21816 (14 original pages)
- Tax Analysts Electronic Citation2003 TNT 193-15