List Of Approved Nonbank Trustees Released.
Announcement 2002-12; 2002-1 C.B. 553
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2002-4610 (8 original pages)
- Tax Analysts Electronic Citation2002 TNT 37-9
Announcement 2002-12
[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.
[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 compensations 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 § 409(n)) (and in the case of Archer MSAs a bank within 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 non-bank 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it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant.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, 2000-6 I.R.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 iaotice 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 April 26, 2002, 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
T:EP:RA:T1
Announcement 2002-12
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, 2001
Name and Address Approval Date
1. A.B. Culbertson & Co.
1250 Continental Plaza May 15, 1984
Fort Worth, TX 76102
2. A.G. Becker & Co.
Chicago, IL December 12, 1979
3. A.G. Edwards & Sons, Inc.
One North Jefferson November 26, 1980
St. Louis, MO 63103
4. ABN AMRO Securities LLC
55 East 52nd Street September 7, 2000
New York, NY 10022
5. Adler, Coleman Clearing Corp.
20 Broad St. April 7, 1987
New York, NY 10005
6. Advanced Clearing, Inc.
4211 South 102nd Street April 18, 1984
Omaha, NE 68127-1031
7. Advest, Inc.
280 Trumbull Street January 24, 1989
Hartford, CT 06103
8. Aisel & Co.
20 Broad Street April 26, 1991
New York, NY 10005
9. American Brokerage Services, Inc.
131 Lafayette Ave. September 18, 1991
Detroit, MI 48226
10. American Capital Marketing, Inc.
(formerly, American
General Capital)
2777 Allen Parkway June 25, 1984
Houston, TX 77215
11. American Express Financial Corp.
IDS Tower 10 August 12, 1977
Minneapolis, MN 55440
12. American Heritage Life Ins. Co.
76 South Laura Street December 11, 1984
Jacksonville, FL 32202
13. American Transtech, Inc.
8000 Baymeadows Way August 15, 1990
Jacksonville, FL 32256
14. Analytic Investment Management
2222 Martin Street May 9, 1989
Suite 230
Irvine, CA 92715-1454
15. Aspen Partnership
1895 Claremont Road October 25, 1990
Hoffman Estates, IL 60195
16. B.C. Ziegler & Co.
215 North Main Street September 27, 1985
West Bend, WI 53095
17. Banc One Capital Corporation
P.O. Box 18277 February 24, 1992
90 North High Street
Columbus, OH 43218
18. Bank Hapoulim B.M.
6501 Wilshire Blvd. May 15, 1986
Los Angeles, CA 90048
19. Bank Julius Baer & Co., LTD
330 Madison Avenue December 15, 1988
New York, NY 10017
20. Bank Leumi Le - Israel
B.N. Western Hemisphere
Regional Mgt.
242 Fifth Avenue February 10, 1982
New York, NY 10022
21. Bartlett & Co.
36 East Fourth Street February 1, 1989
Cincinnati, OH 45202
22. Bear, Stearns & Co., Inc.
5 Hanover Square June 2, 1986
New York, NY 10004
23. Bear, Sterns, Securities Corp.
2 Broadway June 24, 1991
12th Floor
New York, NY 10004
24. Berklee College of Music, Inc.
1140 Boylston Street May 9, 1989
Boston, MA 02110
25. BHC Securities, Inc.
100 N. 20th Street November 15, 1984
Suite 401
Philadelphia, PA 19103
26. Blunt Ellis & Loewi, Inc.
225 East Mason Street January 25, 1982
Milwaukee, WI 53202
27. BNY Clearing Services,
LLC (FKA Kemper Clearing)
111 East Kilbourn August 21, 1989
Milwaukee, WI 53202
28. Boettcher & Company, Inc.
828 Seventeenth Street August 10, 1987
Denver, CO 80201
29. Brown & Company Securities
Corporation
20 Winthrop Square February 27, 1985
Boston, MA 02110
30. Bruns, Norderman, Rea & Co.
New York, NY October 31, 1977
31. BT Alex. Brown,
Incorporated
Bankers Trust Plaza September 1, 1997
130 Liberty Street
New York, NY 10006
32. Burke, Christensen &
Lewis Securities, Inc.
120 S. LaSalle Street March 11, 1986
Suite 940
Chicago, IL 60603
33. Burton J. Vincent, Chesley & Co.
105 West Adams Street March 25, 1982
Chicago, IL 60603
34. Butler Wick & Co., Inc.
City Center One Bldg. October 8, 1992
Youngstown, OH 44501
35. BUYandHold Securities
Corporation
110 Wall Street October 5, 2000
New York, NY 10005
36. Carolina Securities Corp.
239 Fayetteville St. August 29, 1983
Raleigh, NC 27602
37. Chapin, Davis & Company, Inc.
3 Village Square December 7, 1983
Cross Keys
Baltimore, MD 21210
38. Charles Schwab & Co., Inc.
101 Montgomery Street January 8, 1982
San Francisco, CA 94104
39. Christian & Missionary Alliance
P.O. Box C August 15, 1985
Nyack, NY 10960
40. CIBC World Markets Corporation
200 Liberty Street July 26, 1977
New York, NY 10281
41. City Securities Corp.
135 North Pennsylvania Street December 21, 1982
Indianapolis, IN 46204
42. Commerce First Thrift
Midvale, UT 84047 May 25, 1978
43. Comprehensive
Investment Services, Inc.
One Moody Plaza June 16, 2000
Galveston, TX 77550
44. Continental Trust Co.
17110 Dallas Parkway February 22, 1977
Suite 200
Dallas, TX 75248
45. D.A. Davidson & Co.
Davidson Building June 11, 1982
#8 Third Street North
Great Falls, MT 59403
46. D.J. St. Germain, Inc.
1500 Main Street January 1, 1977
Springfield, MA 01115
47. Dain Rauscher,
Incorporated
Dain Rauscher Plaza March 2, 1998
60 South Sixth Street
Minneapolis, MN 55402-4422
48. Dain Rauscher, Inc.
Dain Rauscher Plaza January 22, 1982
60 South Sixth Street
Minneapolis, MN 55402-4422
49. Davenport & Co. of Virginia, Inc.
901 E. Cary Street February 2, 1987
Richmond, VA 23219
50. Davenport & Company, LLC
901 East Cary Street March 31, 1997
Richmond, VA 23219
51. DB Alex. Brown, LLC
1 South Street April 11, 1994
Baltimore, MD 21202
52. Deutsche Banc Alex. Brown, Inc.
1 South Street January 12, 2001
Baltimore, MD 21202
53. Deutsche Bank Securities Corp.
d.b.a. C.J. Lawrence Deutsche
1290 Avenue of the Americas March 14, 1980
New York, NY 10104
54. Discover Brokerage
Direct, Inc.
333 Market Street June 11, 1998
25th Floor
San Francisco, CA 94105-3407
55. Donaldson, Lufkin &
Jenrette Securities Corp.
140 Broadway December 4, 1985
New York, NY 10005
56. Dougherty, Dawkins,
Strand & Yost, Inc.
100 South Fifth Street February 22, 1986
Suite 2300
Minneapolis, MN 55402
57. Dreyfus Investment
Services, Corp.
Two Mellon Bank Center May 18, 1989
Pittsburgh, PA 15259
58. Duncan-Williams, Inc.
5860 Ridgeway Center December 13, 1995
Parkway
Memphis, TN 38120
59. E*Trade Securities, Inc.
480 California Avenue February 1, 1996
Palo Alto, CA 94306
60. Eads Generoe Trust
St. Louis, MO February 3, 1977
61. Edward D. Jones & Co.
201 Progress Parkway May 30, 1985
Maryland Height, MO 63043
62. El Paso Electric Co.
P.O. Box 982 June 15, 1983
El Paso, TX 79960
63. Elan Investment
Services, Inc.
777 East Wisconsin Avenue December 21, 1987
Milwaukee, WI 53282
64. Emmett A. Larkin Co., Inc.
100 Bush Street April 17, 1986
San Francisco, CA 94104
65. Eppler, Guerin & Turner, Inc.
2001 Bryan Tower September 6, 1984
Suite 2300
Dallas, TX 75201
66. EVEREN Securities, Inc.
77 West Wacker Drive November 19,1998
Chicago, IL 60601-1694
67. Fahnestock & Co., Inc.
(formerly Edward A. Viner & Co.)
110 Wall Street April 15, 1982
New York, NY 10005
68. Fechtor, Detwiler & Co., Inc.
155 Federal Street March 26, 1982
Boston, MA 02110
69. Ferris, Baker Watts, Inc.
(formerly Ferris & Company)
1720 Eye Street, NW December 4, 1987
Washington, DC 20006
70. Financial Data Services, Inc.
400 Atrium Drive November 14, 1990
Somerset, NJ 08873
71. First Albany Corp.
41 State Street September 26, 1979
Albany, NY 12207
72. First Clearing Corporation
10700 Wheat First Drive April 21, 1999
Glen Allen, VA 23060
73. First Illinois Capital Corp.
424 7th Street May 27, 1982
Plaza 7
Rockford, IL 61110
74. First Investors Corp.
120 Wall Street April 19, 1982
New York, NY 10005
75. First Manhattan Co.
437 Madison Avenue January 26, 1990
New York, NY 10022
76. First of Michigan Corporation
100 Renaissance Center August 31, 1994
26th Floor
Detroit, MI 48243
77. Fleet Clearing Corporation
67 Wall Street December 3, 1986
New York, NY 10005
78. Fleet Norstar Securities, Inc.
14 Wall Street August 30, 1991
New York, NY 10005
79. Folger, Nolan, Fleming & Douglass
725 15th Street, N.W. September 16, 1981
Washington, DC 20015
80. Freedom Capital Management
Corporation
One Beacon Street August 29, 1991
Boston, MA 02108
81. Freeman Welwood & Co., Inc.
1501 Fourth Avenue February 13, 1996
Suite 1700
Seattle, WA 98101
82. G.T. Global Investors
Services, Inc.
50 California Street May 27, 1994
San Francisco, CA 94111
83. General Conference of the
Mennonite Brethren
Churches Board of Trustees
315 South Lincoln March 8, 1983
Hillsboro, KS 67063
84. Goldman, Sachs & Co.
85 Broad Street December 8, 1982
New York, NY 10004
85. Greek Catholic Union of the U.S.A.
5400 Tuscarawas Rd. May 24, 2000
Beaver, PA 15009-9513
86. Gruntal & Co, Inc.
14 Wall Street June 13, 1984
New York, NY 10005
87. H&R Block Financial Advisors, Inc.
735 Griswold Street December 9, 1983
Detroit, MI 48226
88. H.G. Wellington & Co., Inc.
14 Wall Street September 13, 1993
New York, NY 10005
89. H.M. Payson & Co.
One Portland Square August 20, 1987
P.O. Box 31
Portland, ME 04112
90. Halpert and Company, Inc.
284 Millburn Avenue April 17, 1996
Millburn, NJ 07041
91. Hamilton Investments, Inc.
(formerly Illinois Company, Inc.)
30 North La Salle Street August 6, 1982
Chicago, IL 60602
92. Hampshire Funding, Inc.
One Granite Place May 26, 1988
P.O. Box 2005
Concord, NH 03301
93. Hanifen, Imhoff Clearing Corp.
1125 17th Street April 22, 1997
Denver, CO 80217
94. Hanifen Imhoff, Inc.
1125 17th Street December 3, 1985
Suite 1700
Denver, CO 80202
95. Hartford Life Insurance Co.
Hartford Plaza March 3, 1982
Hartford, CT 06106
96. Hazlett, Burt & Watson, Inc.
1300 Chapline Street April 11, 1995
Wheeling, WV 26003
97. Heartland Securities, Inc.
208 South LaSalle Street March 6, 1984
Chicago, IL 60604
98. Henry Scott, Inc.
Philadelphia, PA March 23, 1982
99. Herzfeld & Stern, Inc.
30 Broad Street December 12, 1984
New York, NY 10004
100. Herzog, Heine, Geduld, Inc.
26 Broadway February 11, 1982
New York, NY 10004
101. Holt & Collins
188 Embarcadero September 8, 1988
Suite 760
San Francisco, CA 94105
102. Home Life Financial Assurance
Corporation
2400 West Bay Drive November 13, 1986
Largo, FL 33540
103. Howard, Weil, Labouisse,
Friedrichs, Inc.
1100 Paydrus Street December 28, 1987
Suite 900
New Orleans, LA 70163
104. Howe Barnes Investments, Inc.
135 S. LaSalle Street July 6, 1994
Chicago, IL 60603
105. Huntleigh Securities Corporation
222 South Central Avenue October 22, 1997
St. Louis, MO 63102
106. I.M. Simon & Co.
7730 Forsyth Blvd. November 3, 1981
Clayton, MO 63105
107. iClearing, LLC
100 Wood Avenue South February 7, 2001
Iselin, NJ 08830
108. Investment Advisers, Inc.
1100 Dain Tower October 9, 1981
Minneapolis, MN 55440
109. Isler, Colling & McAdams
Portland, OR October 5, 1978
110. J.C. Bradford & Co.
330 Commerce Street February 28, 1982
Nashville, TN 37201
111. J.J.B. Hilliard, W.L. Lyons,Inc.
Hilliard Lyons Center February 11, 1992
501 South Fourth St.
Louisville, KY 40202
112. J.W. Charles Clearing Corp.
980 North Federal Highway March 1, 1994
Suite 210
Boca Raton, FL 33432
113. Jacob Engle Foundation, Inc. (The)
P.O. Box 1136 March 25, 1983
Upland, CA 91786
114. Janney Montgomery Scott, Inc.
1801 Market Street March 23, 1982
Philadelphia, PA 19103
115. Jefferson Pilot
Investor Services, Inc.
100 North Greene Street October 22, 1979
Greensboro, NC 27401
116. Jesup, Josephthal & Co., Inc.
One Whitehall Street December 18, 1990
New York, NY 10004
117. John Hancock Clearing Corporation
200 Liberty Street March 21, 1991
New York, NY 10281
118. John Hancock Mutual Life
Insurance Company
John Hancock Place August 24, 1993
200 Clarendon
Boston, MA 02117
119. Juran & Moody, Inc.
Minnesota Mutual Life Center May 27, 1994
400 North Robert Street
Suite 800
Saint Paul, MN 55101
120. Kagin Numismatic Services, Ltd.
1000 Insurance Exchange Bldg. March 18, 1980
Des Moines, IA 50309
121. Kirkpatrick, Pettis,
Smith Polian, Inc.
1623 Fornam Street August 18, 1981
Suite 700
Omaha, NE 68102
122. L.F. Rothchild, Unterberg, Towbin
55 Water Street December 23, 1985
New York, NY 10041
123. Legg Mason Wood Walker, Inc.
111 S. Calvert Street June 4, 1985
P.O. Box 1476
Baltimore, MD 21203
124. Lehman Brothers, Inc.
200 Vesey Street December 20, 2000
New York, NY 10285
125. Lester Sumrall
Evangelistic Association, Inc.
530 East Ireland Road September 2, 1988
South Bend, IN 46614
126. Liberty Life Insurance Co.
P.O. Box 789 September 3, 1982
Greenville, SC 29602
127. Manley, Bennett, McDonald & Co.
St. Louis, MO January 1, 1977
128. McDonald & Company Securities, Inc.
580 Walnut Street December 15, 1983
Cincinnati, OH 45202
129. MEGA Life and Health
Insurance Company (The)
501 West Interstate 44 May 29, 1991
Service Road
Oklahoma City, OK 73118
130. Menold, Crawford, Hippler & Co.
23930 Michigan Ave. December 9, 1988
Dearborn, MI 40126
131. Merrill, Lynch, Pierce,
Fenner & Smith, Inc.
One Liberty Plaza August 3, 1987
New York, NY 10006
132. Merrimack Valley
Investment, Inc.
367 Kingsbury Ave. September 28, 1984
Haverhill, MA 01830
133. Mesirow Financial, Inc.
350 N. Clark Street May 28, 1982
Chicago, IL 60610
134. Metropolitan Life Insurance Co.
One Madison Avenue January 28, 1987
New York, NY 10010
135. Metropolitan Mortgage &
Securities Corporation
W. 292 Sprague Ave. November 10, 1976
Spokane, WA 99204
136. Mid-Ohio Securities Corp.
Spitzer Park Plaza August 8, 1989
511 Broad St.
Elyria, OH 44035
137. Mid-States Enterprises, Inc.
Carroll, IA December 30, 1976
138. Miller Johnson & Kuehn, Inc.
5500 Wayzata Blvd. November 15, 2000
Minneapolis, MN 55416
139. Milwaukee Company (The)
250 East Wisconsin Avenue September 15, 1986
Milwaukee, WI 53202
140. MKI Securities Corp.
61 Broadway April 17, 1985
New York, NY 10006
141. Money Management Associates
4922 Fairmont Avenue May 26, 1987
Bethesda, MD 20814
142. Moore & Schley, Cameron & Co.
Two Broadway November 15, 1977
New York, NY 10004
143. Morgan Keegan & Morgan Company,
Inc.
Morgan Keegan Tower January 27, 1982
Fifty Front Street
Memphis, TN 38108
144, Morgan Stanley DW Inc.
1585 Broadway May 29, 1986
New York, NY 10036
145. Mortgage Loan Services, Inc.
780 Lynnhaven Parkway March 15, 1995
Suite 200
Virginia Beach, VA 23452
146. Moseley, Hallgarten,
Estabrook & Weeden, Inc.
One New York Plaza December 10, 1985
New York, NY 10004
147. Murphy Favre, Inc.
W. 601 Riverside, 9th Floor August 2, 1976
Spokane, WA 99201
148. Mutual Service Cooperative
Two Pine Tree Drive June 6, 1996
Arden Hills, MN 55112
149. Myriad Corporation
1400 50th Street July 20, 1977
West Des Moines, IA 50265
150. National Bank of Greece, S.A.
33 State Street February 4, 1988
Boston, MA 02109
151. National Covenant Properties
Chicago, IL June 30, 1978
152. National Investor Services Corp.
44 Wall Street March 18, 1996
New York, NY 10005
153. National Life Insurance Company
One National Life Drive January 1, 1998
Montpelier, VT 05604
154. National Securities Corporation
1001 Fourth Avenue Suite 2200 December 31, 1986
Seattle, WA 98154
155. Nationwide Advisory Services, Inc.
(Nationwide Financial
Services, Inc.)
One Nationwide Plaza September 25, 1985
Columbus, OH 43216
156. Nationwide Credit Union
One Nationwide Plaza April 13, 1978
Columbus, OH 43216
157. NBC Securities, Inc.
1927 First Avenue North July 16, 1996
Birmingham, AL 35203
158. Neuberger & Berman
522 Fifth Ave. October 4, 1983
New York, NY 10036
159. Newhard, Cook & Co.
300 North Broadway June 4, 1985
St. Louis, MO 63102
160. Oberweis Securities, Inc.
841 North Lake Street February 11, 1985
Aurora, IL 60506
161. PaineWebber, Incorporated
1285 Avenue of the Americas May 12, 1989
New York, NY 10019
162. Parker/Hunter, Inc.
600 Grant Street June 15, 1990
Pittsburgh, PA 15219
163. Partnership Services, Inc.
5520 LBJ Freeway March 31, 1993
Suite 430
Dallas, TX 75240
164. Peninsular Securities Co.
Waters Building January 28, 1985
Grand Rapids, MI 49503
165. PENSCO Pension Services, Inc.
250 Montgomery Street June 4, 1990
Third Floor
San Francisco, CA 94104
166. Perelman-Carley & Associates, Inc.
Twin Towers January 13, 1989
3000 Farnam Street
Omaha, NE 68131
167. Perkins, Wolf, McDonnell & Co.
53 West Jackson Boulevard December 30, 1991
Chicago, IL 60604
168. Pflueger & Baerwald, Inc.
Mills Building
Room 1000 November 9, 1981
220 Montgomery Street
San Francisco, CA 94104
169. PFS Investments, Inc.
3120 Breckenridge Boulevard September 28, 1995
Duluth, GA 30199
170. Pioneer Financial Services, Inc.
4233 Roanoke Road January 25, 1985
Kansas City, MO 64111
171. Pioneer Investment Management USA
60 State Street February 21, 1986
Boston, MA 02109
172. Prescott, Ball & Turben, Inc.
1331 Euclid Ave. January 27, 1983
Cleveland, OH 44115
173. PrimeVest Financial
Services, Inc.
400 First Street South December 8, 1993
St. Cloud, MN 56301-3600
174. Principal Life Insurance Company
711 High Street July 27, 1988
Des Moines, IA 50392-0001
175. Prudential Securities, Inc.
100 Gold Street July 28, 1989
New York, NY 10292
176. R. Rowland & Co., Inc.
St. Louis, MO March 29, 1984
177. R.G. Dickinson & Co.
200 Des Moines Building July 20, 1983
405 6th Ave.
Des Moines, IA 50309
178. R.J. Steichen & Company
Midwest Plaza
Suite 100 May 21, 1993
801 Nicolett Mall
Minneapolis, MN 55402-2526
179. Raymond James & Associates, Inc.
880 Carillon Parkway March 8, 1982
P.O. Box 12749
St. Petersburg, FL 33733-2749
180. Raymond James & Associates, Inc.
880 Carrillon Parkway April 26, 1982
P.O. Box 12749
St. Petersburg, FL 33733-2749
181. Regan MacKenzie, Incorporated
999 Third Avenue August 31, 1989
Suite 4300
Seattle, WA 98104
182. Regions Investment Company, Inc.
2011 Fourth Avenue North July 20, 2000
Birmingham, AL 35203
183. Reserve Management Company, Inc.
810 Seventh Avenue October 18, 1989
New York, NY 10019
184. Robert W. Baird & Co., Inc.
777 E. Wisconsin Avenue July 31, 1986
Milwaukee, WI 53202
185. Robinson-Hurnphrey Co., Inc (The)
Two Peachtree Street, N.W. May 24, 1982
Atlanta, GA 30383
186. Romano Bros. & Co.
820 Davis Street September 28, 1984
Evanston, IL 60201
187. Rose & Company Investment
Brokers, Inc.
141 West Jackson Blvd. April 14, 1982
Chicago, IL 60604
188. Rotan Mosle, Inc.
1500 S. Tower Pennzoil Place May 6, 1980
P.O. Box 3226
Houston, TX 77001
189. Rushmore Investment Brokers, Inc.
4922 Fairmont Avenue September 24, 1986
Bethesda, MD 20814
190. Salomon Smith Barney, Inc.
388 Greenwich St. July 22, 1985
New York, NY 10105
191. Sanford C. Bernstein & Co., Inc.
767 Fifth Avenue November 13, 1986
New York, NY 10153
192. Santa Ana City Employees
Credit Union
900 West Santa Ana Blvd. March 25, 1982
Santa Ana, CA 92701
193. Saturna Capital Corporation
101 Prospect Street March 28, 1991
Bellingham, WA 98227-2838
194. SBC Trust Services, Inc.
2401 Cedar Springs Road April 10, 2001
Dallas, TX 75201-1407
195. SBCI Swiss Bank Corporation
Investment Banking, Inc.
222 Broadway 4th Floor February 11, 1992
New York, NY 10038
196. SBM Financial Services, Inc.
Suite 1150 May 13, 1995
8400 Normandale Lake Blvd.
Minneapolis, MN 55437
197. Scott & Stringfellow, Inc.
(FKN Craige, Inc.)
823 E. Main Street May 5, 1999
Richmond, VA 23219
198. Scottsdale Securities, Inc.
12855 Flushing Meadow Drive October 9, 1996
St. Louis, MO 63131
199. Securities Management Research
Two Moody Plaza June 22, 1978
Galveston, TX 77550
200. Security Management Company
(formerly, Security Management)
700 SW Harrison Street August 14, 1996
Topeka, KS 66636-0001
201. SG Cowen Securities Corporation
1221 Avenue of the Americas June 30, 1998
New York, NY 10020
202. SMA Services, Inc.
35 Lakeshore Drive August 27, 1998
Birmingham, AL 35209
203. Smith, Moore & Co.
400 Locust Street January 18, 1983
St. Louis, MO 63102
204. Southwest Securities, Inc.
Suite 4300 December 9, 1992
Renaissance Tower
1201 Elm Street
Dallas, TX 75270
205. Spear Rees & Co.
505 North Brand Boulevard January 13, 1988
Sixteenth Floor
Glendale, CA 91203
206. Spear, Leeds & Kellogg
120 Broadway March 29, 1996
New York, NY 10271
207. State Bond and Mortgage Company
8500 Normandale Lake Blvd. December 21, 1990
Minneapolis, MN 55437
208. State Employees Credit Union
801 Hillsborough Street January 1, 1977
P.O. Box 26807
Raleigh, NC 27611-6807
209. State Farm Investment
Management Corporation
One State farm Plaza September 22, 1999
Bloomington, IL 61410
210. Stephens, Inc.
111 Center Street December 4, 1987
Little Rock, AR 72201
211. Stern Brothers & Co.
1100 Main Street December 15, 1987
Suite 2200
Kansas City, MO 64199
212. Sterne, Agee & Leach, Inc.
1500 Am South-Sonat Tower September 11, 1981
Birmingham, AL 35203
213. Stifel, Nicolaus & Co., Inc.
500 North Broadway September 9, 1981
St. Louis, MO 63102
214. Summit Discount Brokerage
(FKA Lehigh Securities Corp.)
1457 MacArthur Road April 4, 1990
Lehigh Valley, PA 18002
215. Sun Trust Equitable Securities
Nashville City Center May 27, 1982
Suite 800
6th Avenue No. & Union St.
Nashville, TN 37219
216. Sunpoint Securities, Inc.
911 W. Loop 281 April 1, 1998
Longview, TX 75604
217. Sutro & Company, Inc.
201 California Street December 8, 1989
San Francisco, CA 94111-5096
218. Swiss American Securities, Inc.
100 Wall Street December 2, 1980
New York, NY 10005
219. Texas First Securities Corporation
1360 Post Oak Blvd. November 17, 1988
Suite 120
Houston, TX 77056
220. Tucker Anthony, Incorporated
One Beacon Street October 23, 1980
Boston, MA 02108
221. U.S. Bancorp Piper Jaffray, Inc.
800 Micollet Mall April 21, 1982
Suite 800
Minneapolis, MN 55402-7020
222. U.S. Clearing Corporation
120 Wall Street May 3, 1983
New York, NY 10005
223. Unified Financial Securities, Inc.
429 North Pennsylvania Street October 28, 1976
Indianapolis, IN 46204
224. United of 0maha Life Insurance
Mutual of Omaha Plaza March 16, 1982
Omaha, NE 68175
225. USAA Transfer Agency Company
of Delaware
USAA Building October 2, 1990
San Antonio, TX 78288
226. W.H. Reaves & Co., Inc.
30 Montgomery Street December 7, 1990
Jersey City, NJ 07302
227. W.H. Turlington & Co.
509 East Center Street November 3, 1980
Lexington, NC 27292
228. Wachovia Securities, Inc.
201 North Tryon Street April 6, 1990
Charlotte, NC 28202
229. Waterhouse Securities, Inc.
44 Wall Street February 23, 1988
New York, NY 10005
230. Wayne Hummer & Co.
300 South Wacker Drive January 25, 1983
Chicago, IL 60606
231. Web Street Securities, Inc.
222 South Riverside Plaza April 27, 2001
11th Floor
Chicago, IL 60601
232. Wedbush Morgan Securities
1000 Wilshire Boulevard December 24, 1984
Los Angeles, CA 90030
233. Weiss, Peck & Greer
One New York Plaza June 16, 1982
New York, NY 10004
234. Wells Advisors, Inc.
3885 Holcomb Bridge Road March 20, 1992
Norcross, GA 30092
235. Wexford Clearing Services
Corporation
1 New York Plaza June 30, 1998
11th Floor
New York, NY 10292
236. Wheat, First Securities, Inc.
707 East Main Street March 23, 1983
P.O. Box 135
Richmond, VA 23211
237. William R. Hough & Co., Inc.
Suite 800 April 18, 1995
100 2nd Avenue South
St. Petersburg, FL 33701
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2002-4610 (8 original pages)
- Tax Analysts Electronic Citation2002 TNT 37-9