Announcement 2005-59

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Announcement 2005-59

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 2004-72, 2004-41 I.R.B. 650.

Archer medical savings accounts (Archer MSAs) established under § 220 of the Internal Revenue Code, health savings accounts described in § 223, custodial accounts of retirement plans qualified under § 401, custodial accounts described in § 403(b)(7), trust or custodial accounts of individual retirement accounts (IRAs) established under §§ 408 and 408A (Roth IRAs), Coverdell education savings accounts described in §530, 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 and health savings accounts, 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)) (and in the case of Archer MSAs and health savings accounts a bank within the meaning of § 408(n) or an insurance company within the meaning of § 816) 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it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant.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) and individual retirement arrangements established under §§ 408 and 408A. (See, Rev. Proc. 2005-16, 2005-10 I.R.B. 674, 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 (and in the case of Archer MSAs and health savings accounts, a bank or an insurance company) 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, if applicable, an insurance company, 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 November 14, 2005, notify the Service in writing of any changes it proposes to the list. This notification should include a copy of the notice of approval.

The notification should be addressed to:

Internal Revenue Service
SE:T:EP:RA:T1
Announcement 2005-59
1111 Constitution Ave., NW — PE
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 sent to the Internal Revenue Service at the above address.

APPROVED Nonbank Trustees/Custodians as of December 31, 2004
Name		Address	Approval Date
---	---	---	---
1.	A.B. Culbertson & Co.	1250 Continental Plaza Fort Worth, TX 76102	5/15/1984
2.	A.G. Becker & Co.	Chicago, IL	12/12/1979
3.	A.G. Edwards & Sons, Inc.	One North Jefferson St. Louis, MO 63103	11/26/1980
4.	ABN AMRO Securities LLC	55 East 52nd Street New York, NY 10022	9/7/2000
5.	Adler, Coleman Clearing Corp.	20 Broad St. New York, NY 10005	4/7/1987
6.	Advest, Inc.	280 Trumbull Street Hartford, CT 06103	1/24/1989
7.	Aisel & Co.	20 Broad Street New York, NY 10005	4/26/1991
8.	American Brokerage Services, Inc.	131 Lafayette Ave. Detroit, MI 48226	9/18/1991
9.	American Capital Marketing, Inc. (FKA American General Capital)	2777 Allen Parkway Houston, TX 77215	6/25/1984
10.	American Express Financial Corp.	200 AXP Financial Center Minneapolis, MN 55474	8/12/1977
11.	American Heritage Life Ins. Co.	76 South Laura Street Jacksonville, FL 32202	12/11/1984
12.	American Transtech, Inc.	8000 Baymeadows Way Jacksonville, FL 32256	8/15/1990
13.	Ameritrade, Inc.	4211 South 102nd Street Omaha, NE 68127-1031	4/18/1984
14.	Analytic Investment Management, Inc.	2222 Martin Street, Suite 230 Irvine, CA 92715-1454	5/9/1989
15.	Aspen Partnership	1895 Claremont Road Hoffman Estates, IL 60195	10/25/1990
16.	B.C. Ziegler & Co.	215 North Main Street West Bend, WI 53095	9/27/1985
17.	Banc of America Securities LLC	100 North Tryon Street NC 1-007-20-01 Charlotte, NC 28255	4/30/2003
18.	Banc One Capital Corporation	P.O. Box 18277 90 North High Street Columbus, OH 43218	2/24/1992
19.	Bank Hapoulim B.M.	6501 Wilshire Blvd. Los Angeles, CA 90048	5/15/1986
20.	Bank Julius Baer & Co., LTD	330 Madison Avenue New York, NY 10017	12/15/1988
21.	Bank Leumi Le — Israel B.N. Western Hemisphere Regional Mgt.	242 Fifth Avenue New York, NY 10022	2/10/1982
22.	Bartlett & Co.	36 East Fourth Street Cincinnati, OH 45202	2/1/1989
23.	Bear, Stearns & Co., Inc.	5 Hanover Square New York, NY 10004	6/2/1986
24.	Bear, Sterns Securities Corp.	2 Broadway, 12th Floor New York, NY 10004	6/24/1991
25.	Berklee College of Music, Inc.	1140 Boylston Street Boston, MA 02110	5/9/1989
26.	Bernard L. Madoff Investment Securities LLC	885 Third Avenue New York, NY 10022	7/7/2004
27.	BISYS Fund Services, Inc.	3425 Stelzer Road Columbus, OH 43219	12/31/2003
28.	Blunt Ellis & Loewi, Inc.	225 East Mason Street Milwaukee, WI 53202	1/25/1982
29.	BNY Clearing Services, LLC (FKA Kemper Clearing Corporation)	111 East Kilbourn Ave. Milwaukee, WI 53202	8/21/1989
30.	Boettcher & Company, Inc.	828 Seventeenth Street Denver, CO 80201	8/10/1987
31.	Brown & Company Securities Corporation	20 Winthrop Square Boston, MA 02110	2/27/1985
32.	Bruns, Nordeman, Rea & Co.	New York, NY	10/31/1977
33.	Burke, Christensen & Lewis Securities, Inc.	120 S. La Salle Street Suite 940 Chicago, IL 60603	3/11/1986
34.	Burton J. Vincent, Chesley & Co.	105 West Adams Street Chicago, IL 60603	3/25/1982
35.	Butler Wick & Co., Inc.	City Center One Bldg. Youngstown, OH 44501	10/8/1992
36.	BUYandHold Securities Corporation	110 Wall Street New York, NY 10005	10/5/2000
37.	Carolina Securities Corp.	239 Fayetteville St. Mall Raleigh, NC 27602	8/29/1983
38.	Chapin, Davis & Company, Inc.	3 Village Square, Cross Keys Baltimore, MD 21210	12/7/1983
39.	Charles Schwab & Co., Inc.	101 Montgomery Street San Francisco, CA 94104	1/8/1982
40.	Christian & Missionary Alliance	P.O. Box C Nyack, NY 10960	8/15/1985
41.	CIBC World Markets Corporation	200 Liberty Street New York, NY 10281	7/26/1977
42.	Citigroup Global Markets, Inc.	388 Greenwich St. New York, NY 10105	7/22/1985
43.	City Securities Corp.	135 North Pennsylvania Street Indianapolis, IN 46204	12/21/1982
44.	Commerce First Thrift	Midvale, UT 84047	5/25/1978
45.	Comprehensive Investment Services, Inc.	One Moody Plaza Galveston, TX 77550	6/16/2000
46.	Continental Trust Co.	17110 Dallas Parkway Suite 200 Dallas, TX 75248	2/22/1977
47.	D. A. Davidson & Co.	Davidson Building #8 Third Street North Great Falls, MT 59403	6/11/1982
48.	D.J. St. Germain, Inc.	1500 Main Street Springfield, MA 01115	1/1/1977
49.	Davenport & Co. of Virginia, Inc.	901 E. Cary Street Richmond, VA 23219	2/2/1987
50.	Davenport & Company LLC	901 East Cary Street Richmond, VA 23219	3/31/1997
51.	Deutsche Bank Securities Corp. d.b.a. C.J. Lawrence Deutsche	1290 Avenue of the Americas New York, NY 10104	3/14/1980
52.	Deutsche Bank Securities, Inc.	1 South Street Baltimore, MD 21203	4/11/1994
53.	Donaldson, Lufkin & Jenrette Securities Corp.	140 Broadway New York, NY 10005	12/4/1985
54.	Dougherty, Dawkins, Strand & Yost, Inc.	100 South Fifth Street Suite 2300 Minneapolis, MN 55402	2/22/1986
55.	Dresdner Kleinwort Wasserstein Securities LLC	75 Wall Street New York, NY 10005	10/9/2002
56.	Dreyfus Investment Services Corp.	Two Mellon Bank Center Pittsburgh, PA 15259	5/18/1989
57.	Duncan-Williams, Inc.	5860 Ridgeway Center Parkway Memphis, TN 38120	12/13/1995
58.	E\*Trade Clearing LLC	10951 White Rock Road Rancho Cordova, CA 95670	9/3/2002
59.	E\*Trade Securities LLC	4500 Bohannon Drive Menlo Park, CA 94025	8/30/2002
60.	E\*Trade Securities, Inc.	480 California Avenue Palo Alto, CA 94306	2/1/1996
61.	Eads Generoe Trust	St. Louis, MO	2/3/1977
62.	Edward D. Jones & Co.	201 Progress Parkway Maryland Height, MO 63043	5/30/1985
63.	El Paso Electric Co.	P.O. Box 982 El Paso, TX 79960	6/15/1983
64.	Elan Investment Services, Inc.	777 East Wisconsin Avenue Milwaukee, WI 53282	12/21/1987
65.	Emmett A. Larkin Co., Inc.	100 Bush Street San Francisco, CA 94104	4/17/1986
66.	Eppler, Guerin & Turner, Inc.	2001 Bryan Tower, Suite 2300 Dallas, TX 75201	9/6/1984
67.	EVEREN Securities, Inc.	77 West Wacker Drive Chicago, IL 60601-1694	11/19/1998
68.	Fahnestock & Co., Inc. (FKA Edward A. Viner & Co.)	110 Wall Street New York, NY 10005	4/15/1982
69.	Fechtor, Detwiler & Co., Inc.	155 Federal Street Boston, MA 02110	3/26/1982
70.	Ferris, Baker Watts, Inc. (FKA Ferris & Company)	1720 Eye Street, NW Washington, DC 20006	12/4/1987
71.	Fiduciary Services Corporation	310 Commercial Drive Savannah, GA 31406	10/2/2003
72.	Financial Data Services, Inc.	400 Atrium Drive Somerset, NJ 08873	11/14/1990
73.	First Albany Corp.	41 State Street Albany, NY 12207	9/26/1979
74.	First Clearing Corporation	10700 Wheat First Drive Glen Allen, VA 23060	4/21/1999
75.	First Clearing, LLC (FKA First Clearing Corporation)	10700 Wheat First Drive Glen Allen, VA 23060	5/30/2003
76.	First Illinois Capital Corp.	424 7th Street Plaza 7 Rockford, IL 61110	5/27/1982
77.	First Manhattan Co.	437 Madison Avenue New York, NY 10022	1/26/1990
78.	First of Michigan Corporation	100 Renaissance Center 26th Floor Detroit, MI 48243	8/31/1994
79.	Fiserv Securities, Inc.	One Commerce Square 2005 Market Street Philadelphia, PA 19103	11/15/1984
80.	Fleet Clearing Corporation	67 Wall Street New York, NY 10005	12/3/1986
81.	Fleet Norstar Securities, Inc.	14 Wall Street New York, NY 10005	8/30/1991
82.	Folger, Nolan, Fleming & Douglass	725 15th Street, N.W. Washington, DC 20015	9/16/1981
83.	Freedom Capital Management Corporation	One Beacon Street Boston, MA 02108	8/29/1991
84.	Freeman Welwood & Co., Inc.	1501 Fourth Avenue Suite 1700 Seattle, WA 98101	2/13/1996
85.	G.T. Global Investors Services, Inc.	50 California Street San Francisco, CA 94111	5/27/1994
86.	General Conference of the Mennonite Brethren Churches, Board of Trustees	315 South Lincoln Hillsboro, KS 67063	3/8/1983
87.	Goldman, Sachs & Co.	85 Broad Street New York, NY 10004	12/8/1982
88.	Greater Beneficial Union of Pittsburgh	4254 Clairton Blvd. Pittsburgh, PA 15227-3394	9/24/2004
89.	Greek Catholic Union of the U.S.A.	5400 Tuscarawas Rd. Beaver, PA 15009-9513	5/24/2000
90.	Gruntal & Co, Inc.	14 Wall Street New York, NY 10005	6/13/1984
91.	H&R Block Financial Advisors, Inc.	735 Griswold Street Detroit, MI 48226	12/8/1983
92.	H.G. Wellington & Co, Inc.	14 Wall Street New York, NY 10005	9/13/1993
93.	H.M. Payson & Co.	One Portland Square P.O. Box 31 Portland, ME 04112	8/20/1987
94.	Halpert and Company, Inc.	284 Millburn Avenue Millburn, NJ 07041	4/17/1996
95.	Hamilton Investments, Inc. (FKA Illinois Company, Inc.)	30 North La Salle Street Chicago, IL 60602	8/6/1982
96.	Hampshire Funding, Inc.	P.O. Box 2005 One Granite Place Concord, NH 03301	5/26/1988
97.	Hanifen, Imhoff Clearing Corp.	1125 17th Street Denver, CO 80217	4/22/1997
98.	Hanifen, Imhoff, Inc.	1125 17th Street, Suite 1700 Denver, CO 80202	12/3/1985
99.	Harrisdirect, LLC	Harborside Financial Center 501 Plaza II Jersey City, NJ 07311	5/1/2002
100.	Hartford Life Insurance Co.	Hartford Plaza Hartford, CT 06106	3/3/1982
101.	Hazlett, Burt & Watson, Inc.	1300 Chapline Street Wheeling, WV 26003	4/11/1995
102.	Heartland Securities, Inc.	208 South LaSalle Street Chicago, IL 60604	3/6/1984
103.	Henry Scott, Inc.	Philadelphia, PA	3/23/1982
104.	Herzfeld & Stern, Inc.	30 Broad Street New York, NY 10004	12/12/1984
105.	Herzog, Heine, Geduld, Inc.	26 Broadway New York, NY 10004	2/11/1982
106.	Holt & Collins	188 Embarcadero Suite 760 San Francisco, CA 94105	9/8/1988
107.	Home Life Financial Assurance Corporation	2400 West Bay Drive Largo, FL 33540	11/13/1986
108.	Howard, Weil, Labouisse, Friedrichs, Inc.	1100 Paydrus Street Suite 900 New Orleans, LA 70163	12/28/1987
109.	Howe Barnes Investments, Inc.	135 S. LaSalle Street Chicago, IL 60603	7/6/1994
110.	Huntleigh Securities Corporation	222 South Central Avenue St. Louis, MO 63102	10/22/1997
111.	I.M. Simon & Co.	7730 Forsyth Blvd. Clayton, MO 63105	11/3/1981
112.	iClearing, LLC	100 Wood Avenue South Iselin, NJ 08830	2/7/2001
113.	Integrated Fund Services, Inc.	221 East Fourth Street Suite 300 Cincinnati, OH 45202	5/15/2003
114.	Investment Advisers, Inc.	1100 Dain Tower Minneapolis, MN 55440	10/9/1981
115.	Isler, Colling & McAdams	Portland, OR	10/5/1978
116.	J.C. Bradford & Co.	330 Commerce Street Nashville, TN 37201	2/28/1982
117.	J.J.B. Hilliard, W.L. Lyons, Inc.	Hilliard Lyons Center 501 South Fourth Street Louisville, KY 40202	2/11/1992
118.	Jacob Engle Foundation, Inc. (The)	P.O. Box 1136 Upland, CA 91786	3/25/1983
119.	Janney Montgomery Scott, Inc.	1801 Market Street Philadelphia, PA 19103	3/23/1982
120.	Jefferson Pilot Investor Services, Inc.	100 North Greene Street Greensboro, NC 27401	10/22/1979
121.	Jesup, Josephthal & Co., Inc.	One Whitehall Street New York, NY 10004	12/18/1990
122.	John Hancock Clearing Corporation	200 Liberty Street New York, NY 10281	3/21/1991
123.	John Hancock Mutual Life Insurance Company	John Hancock Place 200 Clarendon Street Boston, MA 02117	8/24/1993
124.	Juran & Moody, Inc.	Minnesota Mutual Life Center 400 North Robert Street Suite 800 Saint Paul, MN 55101	5/27/1994
125.	Kagin Numismatic Services, Ltd.	1000 Insurance Exchange Bldg. Des Moines, IA 50309	3/18/1980
126.	KH Funding Company	10801 Lockwood Drive Suite 370 Silver Spring, MD 20901	2/13/2002
127.	Kirkpatrick, Pettis, Smith, Polian, Inc.	1623 Farnam Street Suite 700 Omaha, NE 68102	8/18/1981
128.	L.F. Rothchild, Unterberg, Towbin	55 Water Street New York, NY 10041	12/23/1985
129.	Legg Mason Wood Walker, Inc.	111 S. Calvert Street P.O. Box 1476 Baltimore, MD 21203	6/4/1985
130.	Lehman Brothers, Inc.	200 Vesey Street New York, NY 10285	12/20/2000
131.	Lester Sumrall Evangelistic Association, Inc.	530 East Ireland Road South Bend, IN 46614	9/2/1988
132.	Liberty Life Insurance Co.	P.O. Box 789 Greenville, SC 29602	9/3/1982
133.	Manley, Bennett, McDonald & Co.	St. Louis, MO	1/1/1977
134.	McDonald & Company Securities, Inc.	580 Walnut Street Cincinnati, OH 45202	12/15/1983
135.	MEGA Life and Health Insurance Company	Service Road 501 West Interstate 44 Oklahoma City, OK 73118	5/29/1991
136.	Menold, Crawford, Hippler & Co.	23930 Michigan Ave. Dearborn, MI 40126	12/9/1988
137.	Merrill, Lynch, Pierce, Fenner & Smith, Inc.	1700 Merrill Lynch Drive MSC 0703 Pennington, NJ 08534	8/3/1987
138.	Merrimack Valley Investment, Inc.	367 Kingsbury Ave. Haverhill, MA 01830	9/28/1984
139.	Mesirow Financial, Inc.	350 N. Clark Street Chicago, IL 60610	5/28/1982
140.	Metropolitan Life Insurance Co.	One Madison Avenue New York, NY 10010	1/28/1987
141.	Metropolitan Mortgage & Securities Corporation	W. 292 Sprague Ave. Spokane, WA 99204	11/10/1976
142.	Mid-Ohio Securities Corp.	225 Burns Road Elyria, OH 44036	1/28/1983
143.	Mid-States Enterprises, Inc.	Carroll, IA	12/30/1976
144.	Miller Johnson & Kuehn, Inc.	5500 Wayzata Blvd. Minneapolis, MN 55416	11/15/2000
145.	Milwaukee Company (The)	250 East Wisconsin Avenue Milwaukee, WI 53202	9/15/1986
146.	MKI Securities Corp.	61 Broadway New York, NY 10006	4/17/1985
147.	Money Management Associates	4922 Fairmont Avenue Bethesda, MD 20814	5/26/1987
148.	Moody Bible Institute of Chicago	820 N. La Salle Boulevard Chicago, IL 60610-3284	4/25/2003
149.	Moore & Schley, Cameron & Co.	Two Broadway New York, NY 10004	11/15/1977
150.	Morgan Keegan & Company, Inc.	Morgan Keegan Tower Fifty Front Street Memphis, TN 38108	1/27/1982
151.	Morgan Stanley DW Inc.	1585 Broadway New York, NY 10036	5/29/1986
152.	Mortgage Loan Services, Inc.	780 Lynnhaven Parkway Suite 200 Virginia Beach, VA 23452	3/15/1995
153.	Moseley, Hallgarten, Estabrook & Weeden, Inc.	One New York Plaza New York, NY	12/10/1985
154.	Murphy Favre, Inc.	W. 601 Riverside, 9th Floor Spokane, WA 99201	8/2/1976
155.	Mutual Service Cooperative	Two Pine Tree Drive Arden Hills, MN 55112	6/6/1996
156.	Myriad Corporation	1400 50th Street West Des Moines, IA 50265	7/20/1977
157.	National Bank of Greece, S.A.	33 State Street Boston, MA 02109	2/4/1988
158.	National Covenant Properties	5701 N. Francisco Dr. Chicago, IL 60625	6/30/1978
159.	National Investor Services Corp.	44 Wall Street New York, NY 10005	3/18/1996
160.	National Life Insurance Company	One National Life Drive Montpelier, VT 05604	1/1/1998
161.	National Securities Corporation	1001 Fourth Avenue Suite 2200 Seattle, WA 98154	12/31/1986
162.	National Slovak Society of the U.S.A.	351 Valley Brook Road McMurray, PA 15317-3337	10/28/2004
163.	Nationwide Advisory Services, Inc. (Nationwide Financial Services, Inc.)	One Nationwide Plaza Columbus, OH 43216	9/25/1985
164.	Nationwide Credit Union	One Nationwide Plaza Columbus, OH 43216	4/13/1978
165.	NBC Securities, Inc.	1927 First Avenue North Birmingham, AL 35203	7/16/1996
166.	Neuberger & Berman	522 Fifth Ave. New York, NY 10036	10/4/1983
167.	Newhard, Cook & Co.	300 North Broadway St. Louis, MO 63102	6/4/1985
168.	Oberweis Securities, Inc.	841 North Lake Street Aurora, IL 60506	2/11/1985
169.	Parker/Hunter, Inc.	600 Grant Street Pittsburgh, PA 15219	6/15/1990
170.	Partnership Services, Inc.	5520 LBJ Freeway Suite 430 Dallas, TX 75240	3/31/1993
171.	Peninsular Securities Co.	Waters Building Grand Rapids, MI 49503	1/28/1985
172.	Perelman-Carley & Associates, Inc.	Twin Towers 3000 Farnam Street Omaha, NE 68131	1/13/1989
173.	Perkins Coie LLP	1201 Third Avenue Suite 4800 Seattle, WA 98101-3099	8/2/2004
174.	Pflueger & Baerwald, Inc.	Mills Building, Room 1000 220 Montgomery Street San Francisco, CA 94104	11/9/1981
175.	PFS Investments, Inc.	3120 Breckenridge Boulevard Duluth, GA 30199	9/28/1995
176.	Pioneer Financial Services, Inc.	4233 Roanoke Road Kansas City, MO 64111	1/25/1985
177.	Pioneer Investment Management USA	60 State Street Boston, MA 02109	2/21/1986
178.	Piper Jaffray & Co.	800 Nicollet Mall Minneapolis, MN 55402-7020	4/21/1982
179.	Polish Falcons of America	615 Iron City Drive Pittsburgh, PA 15205-4397	11/3/2004
180.	Prescott, Ball & Turben, Inc.	1331 Euclid Ave. Cleveland, OH 44115	1/27/1983
181.	PrimeVest Financial Services, Inc.	400 First Street South St. Cloud, MN 56301-3600	12/8/1993
182.	Principal Life Insurance Company	711 High Street Des Moines, IA 50392-0001	7/27/1988
183.	R. Rowland & Co., Inc.	St. Louis, MO	3/29/1984
184.	R.G. Dickinson & Co.	200 Des Moines Building 405 6th Ave. Des Moines, IA 50309	7/20/1983
185.	R.J. Steichen & Company	Midwest Plaza, Suite 100 801 Nicolett Mall Minneapolis, MN 55402-2526	5/21/1993
186.	Raymond James & Associates, Inc.	880 Carillon Parkway P.O. Box 12749 St. Petersburg, FL 33733-2749	4/26/1982
187.	Raymond James & Associates, Inc.	880 Carillon Parkway P.O. Box 12749 St. Petersburg, FL 33733-2749	3/8/1982
188.	RBC Dain Rauscher, Inc.	Dain Rauscher Plazza 60 South Sixth Street Minneapolis, MN 55402-4422	3/2/1998
189.	RBC Dain Rauscher, Inc.	Dain Rauscher Plazza 60 South Sixth Street Minneapolis, MN 55402-4422	1/22/1982
190.	Regan MacKenzie, Incorporated	999 Third Avenue Suite 4300 Seattle, WA 98104	8/31/1989
191.	Regions Investment Company, Inc.	2011 Fourth Avenue North Birmingham, AL 35203	7/20/2000
192.	Reserve Management Company, Inc.	810 Seventh Avenue New York, NY 10019	10/18/1989
193.	Robert W. Baird & Co., Inc.	777 E. Wisconsin Avenue Milwaukee, WI 53202	6/10/2004
194.	Robert W. Baird & Co., Inc.	777 E. Wisconsin Avenue Milwaukee, WI 53202	7/31/1986
195.	Robinson-Humphrey Co., Inc. (The)	Two Peachtree Street, N.W. Atlanta, GA 30383	5/24/1982
196.	Romano Bros. & Co.	820 Davis Street Evanston, IL 60201	9/28/1984
197.	Rose & Company Investment Brokers, Inc.	141 West Jackson Blvd. Chicago, IL 60604	4/14/1982
198.	Rotan Mosle, Inc.	1500 South Tower Pennzoil Place P.O. Box 3226 Houston, TX 77001	5/6/1980
199.	Rushmore Investment Brokers, Inc.	4922 Fairmont Avenue Bethesda, MD 20814	9/24/1986
200.	Sanford C. Bernstein & Co., Inc.	767 Fifth Avenue New York, NY 10153	11/13/1986
201.	Santa Ana City Employees Credit Union	800 West Santa Ana Blvd. Santa Ana, CA 92701	3/25/1982
202.	Saturna Capital Corporation	101 Prospect Street Bellingham, WA 98227-2838	3/28/1991
203.	SBC Trust Services, Inc.	2401 Cedar Springs Road Dallas, TX 75201-1407	4/10/2001
204.	SBCI Swiss Bank Corporation Investment Banking, Inc.	222 Broadway, 4th Floor New York, NY 10038	2/11/1992
205.	SBM Financial Services, Inc.	8400 Normandale Lake Blvd. Suite 1150 Minneapolis, MN 55437	5/13/1995
206.	Scott & Stringfellow, Inc. (FKN Craige, Inc.)	823 E. Main Street Richmond, VA 23219	5/5/1999
207.	Scottsdale Securities, Inc.	12855 Flushing Meadow Drive St. Louis, MO 63131	10/9/1996
208.	Securities Management Research, Inc.	Two Moody Plaza Galveston, TX 77550	6/22/1978
209.	Security Management Company, LLC (FKA Security Management Co.)	700 SW Harrison Street Topeka, KS 66636-0001	8/14/1996
210.	SG Cowen Securities Corporation	1221 Avenue of the Americas New York, NY 10020	6/30/1998
211.	ShareBuilder Securities Corporation	1000 124th Avenue, NE Bellevue, WA 98005	4/15/2003
212.	SMA Services, Inc.	35 Lakeshore Drive Birmingham, AL 35209	8/27/1998
213.	Smith, Moore & Co.	400 Locust Street St. Louis, MO 63102	1/18/1983
214.	Southwest Securities, Inc.	Renaissance Tower, Suite 4300 1201 Elm Street Dallas, TX 75270	12/9/1992
215.	Spear Rees & Co.	505 North Brand Boulevard Sixteenth Floor Glendale, CA 91203	1/13/1988
216.	Spear, Leeds & Kellog	120 Broadway New York, NY 10271	3/29/1996
217.	State Bond and Mortgage Company	8500 Normandale Lake Blvd. Minneapolis, MN 55437	12/21/1990
218.	State Employees Credit Union	801 Hillsborough Street P.O. Box 26807 Raleigh, NC 27611-6807	1/1/1977
219.	State Farm Investment Management Corporation	One State Farm Plaza Bloomington, IL 61410	9/22/1999
220.	Stephens, Inc.	111 Center Street Little Rock, AR 72201	12/4/1987
221.	Stern Brothers & Co.	1100 Main Street Suite 2200 Kansas City, MO 64199	12/15/1987
222.	Sterne, Agee & Leach, Inc.	1500 Am South-Sonat Tower Birmingham, AL 35203	9/11/1981
223.	Stifel, Nicolaus & Co., Inc.	500 North Broadway St. Louis, MO 63102	9/9/1981
224.	Summit Discount Brokerage (FKA Lehigh Securities Corp.)	1457 MacArthur Road Lehigh Valley, PA 18002	4/4/1990
225.	Sunpoint Securities, Inc.	911 W. Loop 281 Longview, TX 75604	4/1/1998
226.	SunTrust Capital Markets, Inc.	3333 Peachtree Road, NE Atlanta, GA 30326	5/27/1982
227.	Sutro & Company, Inc.	201 California Street San Francisco, CA 94111-5096	12/8/1988
228.	Swiss American Securities, Inc.	100 Wall Street New York, NY 10005	12/2/1980
229.	Texas First Securities Corporation	1360 Post Oak Blvd. Suite 120 Houston, TX 77056	11/17/1988
230.	TIAA-CREF Individual & Institutional Services, Inc.	730 Third Avenue New York, NY 10017	9/9/2002
231.	Tucker Anthony, Incorporated	One Beacon Street Boston, MA 02108	10/23/1980
232.	U.S. Clearing Corporation	120 Wall Street New York, NY 10005	5/3/1983
233.	UBS Financial Services, Inc. (FKA UBS Paine Webber, Inc.)	1285 Avenue of the Americas New York, NY 10019	5/12/1989
234.	UBS Financial Services, Inc. (FKA UBS Paine Webber, Inc.)	1285 Avenue of the Americas New York, NY 10019	8/26/2004
235.	Ukrainian National Association	2200 Route 10 Parsippany, NJ 07054	9/24/2004
236.	Unified Financial Securities, Inc.	429 North Pennsylvania Street Indianapolis, IN 46204	10/28/1976
237.	United of Omaha Life Insurance Co.	Mutual of Omaha Plaza Omaha, NE 68175	3/16/1982
238.	USAA Transfer Agency Company of Delaware	USAA Building San Antonio, TX 78288	10/2/1990
239.	W.H. Reaves & Co., Inc.	30 Montgomery Street Jersey City, NJ 07302	12/7/1990
240.	W.H. Turlington & Co.	509 East Center Street Lexington, NC 27292	11/3/1980
241.	Wachovia Securities, Inc.	201 North Tryon Street Charlotte, NC 28202	4/6/1990
242.	Wachovia Securities, LLC	901 East Byrd Street Richmond, VA 23219	7/1/2003
243.	Wayne Hummer & Co.	300 South Wacker Drive Chicago, IL 60606	1/25/1983
244.	Web Street Securities, Inc.	222 South Riverside Plaza 11th Floor Chicago, IL 60601	4/27/2000
245.	Wedbush Morgan Securities	1000 Wilshire Boulevard Los Angeles, CA 90030	12/24/1984
246.	Weiss, Peck & Greer	One New York Plaza New York, NY 10004	6/16/1982
247.	Wells Advisors, Inc.	3885 Holcomb Bridge Road Norcross, GA 30092	3/20/1992
248.	Wexford LLC Corporation	1 New York Plaza 11th Floor New York, NY 10292	6/30/1998
249.	Wheat, First Securities, Inc.	707 East Main Street P.O. Box 1357 Richmond, VA 23211	3/23/1983
250.	William R. Hough & Co., Inc.	100 2nd Avenue South Suite 800 St. Petersburg, FL 33701	4/18/1995

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