| Plan Sponsors |
| F & H MANUFACTURING CORP. |
| HAUPPAUGE | NY | 11787 |
| F & R DISPLAY FIXTURE CO., INC |
| CENTRAL ISLIP | NY | 11722 |
| F & T CONTRACTORS INC. |
| SAGINAW | MI | 48603 |
| F B TREAT, JR DISTRIBUTOR INC. |
| MINDEN | LA | 71055 |
| F H UELNER PRECISION TOOL & DI |
| DUBUQUE | IA | 52001 |
| F T CONTRACTORS INC |
| SAGINAW | MI | 48603 |
| F. A. REQUARTH |
| DAYTON | OH | 45402 |
| F. A. REQUARTH CO |
| DAYTON | OH | 45402 |
| F. B. CONDOMINIUMS, INC. |
| VENICE | FL | 33595 |
| F. B. WRIGHT CO. |
| DEARBORN | MI | 48121 |
| F. H. JAFFE MFG. CO. |
| CHICAGO | IL | 60612 |
| F. HOFFMAN COMPANY |
| PITTSBURGH | PA | 15221 |
| F. M. HOWELL AND COMPANY |
| ELMIRA | NY | 14902 |
| F. MACINTYRE PHOTOGRAPHERS INC. |
| KENSINGTON | MD | 20795 |
| F. S. KELLY FURNITURE |
| EAU CLAIRE | WI | 54701 |
| F. T. BROWN & COMPANY, INC |
| CHAMBLEE | GA | 30341 |
| F.E. MEACHAM TRAVEL SERVICE,INC. |
| IOWA CITY | IA | 55240 |
| F.H. MCGARY OPTICAL CO. |
| BANGOR | ME | 04401 |
| FABRIC CENTER, INC. |
| SHEFFIELD | AL | 35660 |
| FABRISTEEL CORPORATION |
| GREENSBORO | NC | 27409 |
| FABTECH INC |
| FREEPORT | NY | 11520 |
| THE FACULTATIVE GROUP OF THE SOUTH INC. |
| GREAT NECK | NY | 11022 |
| THE FACULTATIVE GROUP OF THE MIDWEST INC. |
| GREAT NECK | NY | 11022 |
| THE FACULTATIVE GROUP OF CALIFORNIA INC. |
| GREAT NECK | NY | 11022 |
| FAIR HAVEN CAMERA SHOP, INC. |
| NEW HAVEN | CT | 06511 |
| FAIRBURN ASSOCIATION INC. |
| PHOENIX | AZ | 85013 |
| Fairchild Industries Inc. |
| Chantilly | VA | 22021 |
| Fairchild Industries Inc. |
| GERMANTOWN | MD | 20767 |
| FAIRFAX COUNTY NATIONAL BANK |
| FALLS CHURCH | VA | 22044 |
| FAIRFIELD APPAREL, INC |
| OCEANPORT | NJ | 07757 |
| FAIRFIELD COUNTY HUNT CLUB, IN |
| WESTPORT | CT | 06880 |
| FAIRFIELD COUNTY SPRINKLER COMPANY INCORPORATED |
| WESTPORT | CT | 06880 |
| FAIRFIELD TRACTOR CO. |
| WINNSBORO | SC | 29180 |
| FAIRFIELD TRADING POST INC |
| FAIRFIELD | CT | 06430 |
| FAIRHOPE SINGLE TAX CORPORATION |
| FAIRHOPE | AL | 36532 |
| FAIRMONT FOUNDRY COMPANY |
| WOONSOCKET | RI | 02895 |
| THE FAIRMONT HOTEL CO |
| SAN FRANCISCO | CA | 94106 |
| FALCON FABRICS INC. |
| NEW YORK | NY | 10018 |
| FALL RIVER MOTOR SALES INC |
| FALL RIVER | MA | 02722 |
| FALLS METAL WORKS, INC. |
| LITTLE FALLS | NJ | 07424 |
| FALMOUTH SHOPPING CENTER DRUG CORP. |
| FALMOUTH | MA | 02540 |
| FAMILY GUIDANCE CENTER OF WARREN COUNTY |
| BELVIDERE | NJ | 07823 |
| FANTASIA INDUSTRIES CORP |
| PARAMUS | NJ | 07652 |
| FARBER'S, INC. |
| BALTIMORE | MD | 21202 |
| FARM FILM FOUNDATION, INC. |
| WASHINGTON | DC | 20005 |
| FARM SERVICE STORE, INC. |
| STILLWATER | MN | 55082 |
| FARMERS & MERCHANTS BANK |
| DE LEON | TX | 76444 |
| FARMERS & MERCHANTS BANK |
| CERESCO | NE | 68017 |
| THE FARMERS MUTUAL FIRE ASSURANCE ASSOCIATION OF NEW JERSEY |
| FLEMINGTON | NJ | 08822 |
| THE FARMERS MUTUAL FIRE INSURANCE COMPANY |
| SALEM | NJ | 08079 |
| FARMERS MUTUAL TELEPHONE CO |
| JESUP | IA | 50648 |
| FARMERS PRODUCE CO., INC. |
| PHOENIX | AZ | 85019 |
| FARMERS SAVINGS BANK |
| KALONA | IA | 52247 |
| FARMERS UNION FED CO-OP SHIPPI |
| MINOT | ND | 58701 |
| FARRIORS INC |
| LITTLE ROCK | AR | 72206 |
| FASELLE TOOL CO., INC. |
| NEW BRITAIN | CT | 06051 |
| THE FASHION GROUP, INC |
| NEW YORK | NY | 10020 |
| FASTDECKS INC . |
| WALLED LAKE | MI | |
| FAUSCETT BUILDERS, INC. |
| COLLEGE PARK | GA | 30337 |
| FAYETTEVILLE VILLAGE SALES INC |
| FAYETTEVILLE | NY | 13066 |
| FAZIO VENDING INC. |
| NORRISTOWN | PA | 19404 |
| FEATURE HOMES, INC. |
| SANTA ROSA | CA | 95401 |
| FEDDERS CORP. |
| EDISON | NJ | 08817 |
| FEDERAL ARMORED EXPRESS, INC |
| BALTIMORE | MD | 21203 |
| FEDERAL CHEMICAL CO. & SUBSIDIARIES C/O TEXACO INC. |
| NEW YORK | NY | 10017 |
| FEDERAL CHEMICAL CO. C/O TEXACO INC. |
| NEW YORK | NY | 10017 |
| FEDERAL CHEMICAL CO. C/O TEXACO INC. |
| NEW YORK | NY | 10017 |
| FEDERAL ELECTRIC CORP. CISS PROJECT |
| PARAMUS | NY | 07652 |
| FEDERAL ENGINEERING CO. INC. |
| DETROIT | MI | 48238 |
| FEDERAL REPRODUCTION SALES INC |
| YONKERS | NY | 10705 |
| FEDERAL ST. CORP |
| CHICAGO | IL | 60648 |
| FEDERALS, INC. |
| DETROIT | MI | 48232 |
| FEDERALS, INC. |
| DETROIT | MI | 48226 |
| FEDERATED SALES CO. |
| SOUTH EL MONTE | CA | 91733 |
| FELLOWS CONSTRUCTION CO, INC |
| LOS ANGELES | CA | 90031 |
| THE FELTS COMPANY |
| FT WORTH | TX | 76102 |
| FIBRE FORM CORPORATION |
| COLUMBUS CITY | IN | 46725 |
| FIDELITY CHEMICAL PRODUCTS COR |
| NEWARK | NJ | 07114 |
| FIDELITY FEDERAL GROUP |
| JENKINTOWN | PA | 19046 |
| FIELD ELECTRIC CO., INC. |
| RYE | NY | 10580 |
| FIELD ENTERPRISES INC. |
| CHICAGO | IL | 60611 |
| FILMS INCORPORATED |
| WILMETTE | IL | 60091 |
| FILTERS, INC |
| CHARLESTOWN | MA | 02129 |
| FILTRINE MANUFACTURING COMPANY |
| HARRISVILLE | NH | 03450 |
| FINAN'S AUTO SUPPLY INC |
| N SACRAMENTO | CA | 95815 |
| FINKBINER COMPANY, A.C.F. FINKBINER, JR. SUCCESSOR |
| PHILADEPHIA | PA | 19106 |
| FINN CO. |
| NEW YORK | NY | 10007 |
| FIPCO PRODUCTS, INC. |
| W.SPRINGFIELD | MA | 01089 |
| FIRESIDE RESTAURANT, INC. |
| BERWYN HEIGHTS | MD | 20740 |
| FIRST AMERICAN NATIONAL BANK |
| WAUSAU | WI | 54401 |
| FIRST FEDERAL SAVINGS AND LOAN |
| LANCASTER | SC | 29720 |
| FIRST FEDERAL SAVINGS & LOAN A |
| TWIN FALLS | ID | 83301 |
| FIRST FEDERAL SAVINGS & LOAN ASSOCIATION |
| GALLATIN | TN | 37066 |
| FIRST FINANCIAL MOTEL CORPORAT |
| DENVER | CO | 80203 |
| FIRST GUARANTY BANK & TRUST CO |
| JACKSONVILLE | FL | 32204 |
| FIRST INSTANT PRINTING, INC. |
| SHERMAN | TX | |
| FIRST MORTGAGE INVESTORS |
| MIAMI BEACH | FL | 33140 |
| FIRST NATIONAL BANK IN DODGE CITY |
| DODGE CITY | KS | 67801 |
| FIRST NATIONAL BANK OF BASSETT |
| BASSETT | VA | 24055 |
| FIRST NATIONAL BANK IN ARCADIA |
| ARCADIA | LA | 71001 |
| FIRST NATIONAL BANK OF LAKE GENEVA |
| LAKE GENEVA | WI | 53147 |
| FIRST NATIONAL BANK OF MERCEDES |
| MERCEDES | TX | 78570 |
| FIRST NATIONAL BANK OF BATESVILLE |
| BATESVILLE | AR | 72501 |
| FIRST NATIONAL BANK IN ST. PETERSBURG |
| ST PETERSBURG | FL | 33731 |
| FIRST NATIONAL BANK OF OELWEIN |
| OELWEIN | IA | 50662 |
| FIRST NATIONAL BANK OF ELY |
| ELY | NV | 89301 |
| FIRST NATIONAL BANK OF DEKALB |
| DECATUR | GA | 30032 |
| FIRST RAPID FURNITURE CO., INC |
| BRONX | NY | 10451 |
| FIRST REALTY COMPANY |
| WILLIAMSBURG | VA | 23185 |
| FIRST SERVICE CORPORATION |
| DENVER | CO | 80203 |
| THE FIRST STATE BANK |
| ROCKFORD | IA | 50468 |
| FIRST STATE BANK OF ST. CHARLES, MISSOURI |
| ST. CHARLES | MO | 63301 |
| FIRST STATE BANK OF BRIDGEWATE |
| BRIDGEWATER | SD | 57319 |
| FIRST TRUST CORPORATION |
| DENVER | CO | 80203 |
| FIRST ZENITH MORTGAGE CO. & AF |
| BEVERLY HILLS | CA | 90212 |
| FIRST ZENITH MORTGAGE CO AND AFFILIATES |
| BEVERLY HILLS | CA | 90212 |
| FIRSTBANK MORTGAGE CORPORATION |
| SEATTLE | WA | 98101 |
| FISCH'S SUBURBAN SHOP, INC. |
| OAK HURST | NJ | 01712 |
| FISCHER CASTING CO., INC. |
| DUNELLEN | NJ | 08812 |
| FISCHER KNIT FINISHERS, INC. |
| BROOKLYN | NY | 11220 |
| FISHER & WRIGHT INC. |
| FLINT | MI | 48506 |
| FISHKILL LANDING LUMBER CORP. |
| BEACON | NY | 12508 |
| FISK TOOL COMPANY |
| ARDEN | NC | 28704 |
| FIT FOR A QUEEN AGENCY INC. |
| FOREST HILLS | NY | 11375 |
| FITTING AGENCY, INC. |
| ROCHESTER | MN | 55901 |
| FIVE FLYS, INC. C/O SIRLOIN SALOON, INC. |
| SHELBURNE | VT | 05482 |
| FIVE STAR DISTRIBUTORS, INC. |
| DALLAS | TX | 75201 |
| FLAHS, INC. |
| LATHAM | NY | 12120 |
| FLAT GLASS LIMITED INC. |
| NORTHVILLE | MI | 48167 |
| FLAX'S ARTISTS MATERIALS |
| SAN FRANCISCO | CA | 94103 |
| FLEET SUPPLY CO. |
| KERNERSVILLE | NC | 27284 |
| FLEETWOOD AUTO SALES CORP |
| BROOKLYN | NY | 11217 |
| FLEISHMAN MOTORS, INC |
| LONG BEACH | NY | 11561 |
| FLEMING LUMBER CO INC |
| CRESTVIEW | FL | 32536 |
| FLEXIBLE WALLS, INC. |
| HOUSTON | TX | 77002 |
| FLORIDA ASPHALT PAVING CO |
| PANAMA CITY | FL | 32401 |
| FLORIDA CHAMBER OF COMMERCE |
| TALLAHASSEE | FL | 32301 |
| FLORIDA INTERNATIONAL FORWARDERS INC. |
| MIAMI | FL | 33122 |
| FLORIDA TEXAS FREIGHT, INC. |
| MIAMI | FL | 33126 |
| FLUIDAIRE COMPANY |
| LOUISVILLE | KY | 40203 |
| FLUSHING MOTOR SERVICE, INC. |
| FLUSHING | NY | 11354 |
| FOGEL'S GARAGE INC. |
| PHILADELPHIA | PA | 19103 |
| FOLRATH'S INC |
| DECATUR | IL | 62523 |
| FOLSOM FUNERAL SERVICE, INC. |
| DEDHAM | MA | 02026 |
| FOOD CHEK INC |
| PHILADELPHIA | PA | 19107 |
| FOODIM PHOTOPRINT 46TH INC. |
| NEW YORK | NY | 10036 |
| FOODLAND MARKETS, INC. |
| LAKE HAVASU CITY | AZ | 86403 |
| FORBES & WALLACE INC. |
| MANCHESTER | CT | 06040 |
| FORBES ELECTRIC COMPANY |
| BELLWOOD | IL | 60104 |
| FORCIER INDUSTRIES INC |
| COVENTRY | RI | 02816 |
| FORD AEROSPACE AND COMMUNICATIONS CORP. |
| DETROIT | MI | 48243 |
| FORD PRINTING COMPANY |
| TRENTON | NJ | 08609 |
| FORD TRUCK LINES, INC. |
| LORIS | SC | 29569 |
| FORD'S FUEL SERVICE, INC. |
| LORIS | SC | 29569 |
| FOREMOST PRECISION INSTRUMENT CORP. |
| MOUNT VERNON | NY | 10550 |
| FOREST CITY BANK AND TRUST CO. |
| FOREST CITY | IA | 50436 |
| FOREST CITY EXPRESS CO. |
| WATERBURY | CT | 06720 |
| FOREST HILLS NURSERIES, INC. |
| CRANSTON | RI | 02910 |
| FORREST CITY MACHINE WORKS INC |
| FORREST CITY | AR | 72335 |
| FORREST PACKING CO INC |
| FOREST | MS | 39074 |
| FORT PAYNE NEWSPAPERS, INC. |
| FORT PAYNE | AL | 35967 |
| FORTUNY, INC. |
| NEW YORK | NY | 10022 |
| FOUNTAIN STUDIOS INC |
| WYCKOFF | NJ | 07481 |
| FOURTH DISTRICT MN NURSES ASSN |
| ST. PAUL | MN | 55101 |
| FRALINGERS INC. |
| ATLANTIC CITY | NJ | 84010 |
| FRANCHI CONSTRUCTION CO., INC. |
| NEWTON | MA | 02195 |
| FRANCIS O. DAY CO., INC. |
| ROCKVILLE | MD | 20850 |
| FRANCO INC |
| BAYTOWN | TX | 77521 |
| FRANK BONTEN & SONS, INC. |
| ST.CLAIR SHORES | MI | 48080 |
| FRANK HULEFIELD ASSOC., INC. |
| CINCINNATI | OH | 45202 |
| FRANK J. HOFFMAN CO. |
| CHICAGO | IL | 60626 |
| FRANK J. LEDWITH & SONS INC |
| PHILADELPHIA | PA | 19119 |
| FRANK J. UPCHURCH COMPANY |
| CHARLOTTE | NC | 28208 |
| FRANK M. HOWELLS, INC. |
| ATLANTA | GA | 30305 |
| FRANK MILLER ASSOCIATES, INC |
| SAVANNAH | GA | 31402 |
| FRANK O. ZEISE CONSTRUCTION COMPANY |
| GREEN BAY | WI | 54302 |
| FRANK RESTAURANT INC |
| HARTFORD | CT | 06103 |
| FRANK'S TRANSPORT INC |
| LORAIN | OH | 44055 |
| FRANKEL MANAGEMENT INC |
| PHILADELPHIA | PA | 19103 |
| FRANKEL SHOPS, INC |
| GARDEN CITY | NY | 11530 |
| FRANKENBACH FLORIST & NURSERY, INC. |
| SOUTHAMPTON | NY | 11968 |
| FRANKFURTH HARDWARE CO |
| MILWAUKEE | WI | 53201 |
| FRANKLIN CONTAINER CORP |
| PHILADELPHIA | PA | 19111 |
| FRANKLIN ELECTRIC COMPANY |
| PHILADELPHIA | PA | 19121 |
| FRANTZ & RUSSELL SANITARY SERVICE INC. |
| JAMESTOWN | NY | 14701 |
| FRANZ STATIONERY CO, INC |
| ARLINGTON HEIGH | IL | 60005 |
| FRATES FLOYD PEARSON STEWART RICHMAN & GREER |
| MIAMI | FL | 33131 |
| FRATEX CARTAGE CO., INC. |
| MIAMI | FL | 33126 |
| FRATEX, INC |
| MIAMI | FL | 33126 |
| FRAUNAN ELECTRIC COMPANY |
| DALLAS | TX | 75235 |
| FRED ALAN NOVELTY CO., INC. |
| GREENSBORO | NC | 27406 |
| FRED BERKE & BOB WITKIN, INC. |
| NEW YORK | NY | 10001 |
| FRED CARLSON CO INC |
| DECORAH | IA | 52101 |
| FRED G. HOPPE CO. |
| BUENA PARK | CA | 90620 |
| FRED GARDNER COMPANY INC. |
| NEW YORK | NY | 10017 |
| FRED MC DOWELL, INC. |
| WALL | NJ | 07719 |
| FRED P. PHILLIPS, JR., INC. |
| MC ALLEN | TX | 78501 |
| FRED WITTNER CO., INC. |
| NEW YORK | NY | 10006 |
| FREDERICK DOUGLAS MEMORIAL PAR |
| NEW YORK | NY | 10035 |
| FREDERICK PUMP AND ENGINEERING COMPANY |
| LOS ANGELES | CA | 90023 |
| FREDERICK'S OF FAIRFIELD, INC. |
| FAIRFIELD | CT | 06430 |
| FREDERICKSBURG STONE CO., INC. |
| CULPEPER | VA | 22701 |
| FREEDMANS BAKERY, INC. |
| BELMAR | NJ | 07719 |
| FRENCH & EUROPEAN PUBLICATIONS,INC. |
| NEW YORK | NY | 10003 |
| FRIENDLY NAT'L. BANK IN SOUTHWEST OKLAHOMA CITY |
| OKLAHOMA CITY | OK | 73159 |
| FRIESLANO FARMS, INC. |
| OMAHA | NE | 68154 |
| FROG HOLLOW CHEVROLET, INC |
| BETHPAGE,LONG I | NY | 11714 |
| FRONTIER TRADING POST INC |
| TEXARKANA | AR | 75502 |
| FT. SMITH TABLE & FURNITURE CO |
| FT. SMITH | AR | 72901 |
| FULL MOLD PROCESS, INC. |
| LATHRUP VILLAGE | MI | 48075 |
| THE FULTON CO, INC |
| GREENVILLE | MS | 38701 |
| FURNITURE DISCOUNT HOUSE OF SA |
| SAN JOSE | CA | 95113 |
| FUSANO JEWELRY CO |
| NEW YORK | NY | 10036 |