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List Of Approved Nonbank Trustees Released.

FEB. 25, 2002

Announcement 2002-12; 2002-1 C.B. 553

DATED FEB. 25, 2002
DOCUMENT ATTRIBUTES
Citations: Announcement 2002-12; 2002-1 C.B. 553

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it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant.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

 

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, 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
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