Announcement 2003-54

in: Announcement 2003-54

Announcement 2003-54

List of Nonbank Trustees and Custodians

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.

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 the meaning of § 408(n) or an insurance company within the meaning of § 816) or an approved nonbank trustee or custodian.

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it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant.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

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.

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.

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.

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.

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

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.

The notification should be addressed to:

Internal Revenue Service
SE:T:EP:RA:T1
Announcement 2003-54
1111 Constitution Ave., NW
Washington, DC 20224

Drafting Information

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 230Irvine, 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 200Dallas, 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 982El 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 31Portland, 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 900New 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 1136Upland, 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 700Omaha, 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 1476Baltimore, 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 4300Dallas, 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

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