| Plan Sponsors |
| J & J REPRODUCTION INC. |
| SCHILLER PARK | IL | 60176 |
| J & J SPRING CO., INC. |
| ROSEVILLE | MI | 48066 |
| J & J TRUCKING CO INC |
| BROOKLYN | NY | 11211 |
| J & K TRUCK LEASING CO |
| REDFORD | MI | 48239 |
| J & L TIRE & SUPPLY COMPANY |
| MASON CITY | IA | 50401 |
| J & L TRACTOR CO INC |
| GOLDSBORO | NC | 27530 |
| J & M TRANSPORTATION CO., INC. |
| AMERICUS | GA | 31709 |
| J & R MOTEL ASSOCIATES, INC. |
| GRAND RAPIDS | MI | 49507 |
| J & S MENS AND BOYS WEAR |
| PALATINE | IL | 60067 |
| J & S PHARMACY, INC |
| KEOKUK | IA | 52632 |
| J & S SCALE CO, INC |
| HUTCHINSON | KS | 67501 |
| J AND J DISTRIBUTING CO INC. |
| SAVANNAH | GA | 31401 |
| J B EURO-PORT CORP C/O I B LEA |
| PLANTATION | FL | 33324 |
| J F LEE CO, INC |
| WORCESTER | MA | 01606 |
| J L THOMSON RIVET CORPORATION |
| WALTHAM | MA | 02154 |
| J N RASBACH PHOTO SERVICE,INC. |
| SHELTON | CT | 06484 |
| J R CLANCY INC |
| SYRACUSE | NY | 13204 |
| J W VAN HORN INC |
| WESCOSVILLE | PA | 18106 |
| J. B. LINDBERGER, INC. |
| LAKELAND | FL | 33801 |
| J. C. HARPER, INC |
| BIRMINGHAM | AL | 35205 |
| J. E. MILLET COMPANY, INC |
| WATERLOO | IA | 50704 |
| J. F. SPANIER INC. |
| ST. CLOUD | MN | 56301 |
| J. FINKLESTEIN & SON CORP. |
| NEW YORK | NY | 10001 |
| J. H. BURTON AND SONS, INC. |
| OLNEY | MD | 20832 |
| J. H. CRANE AND SON INC. |
| MT. KISCO | NY | 10540 |
| J. H. HENDRIE FARMS INC. |
| VENUS | FL | 33960 |
| J. H. SEWER EXCAVATOR INC |
| HOWARD BEACH | NY | 11414 |
| J. HARRY MCNALLY MASON CORPORATION |
| NEW YORK | NY | 10036 |
| J. J. KREBS & SONS, INC |
| NEW ORLEANS | LA | 70179 |
| J. J. MCDONNELL & CO. INC. |
| BALTIMORE | MD | 21202 |
| J. JEB MANUFACTURING COMPANY |
| SOMERDALE | NJ | 08083 |
| J. K. TIMMONS & ASSOCIATES INC |
| RICHMOND | VA | 23220 |
| J. L. CROTHERS CO., INC. |
| PATERSON | NJ | 07501 |
| J. LANDAU & CO, INC |
| CARLSTADT | NJ | 07072 |
| J. M. HAMILTON & SONS CO |
| MARION | OH | 43302 |
| J. MAR BEER DISTRIBUTORS, INC. |
| GLENS FALLS | NY | 12801 |
| J. MILLER PRINTING AND LITHO C |
| NEW YORK | NY | |
| J. P. STEVENS AND CO, INC |
| NEW YORK | NY | 10036 |
| J. S. COLLINS & SON INC |
| MOORESTOWN | NJ | 08057 |
| J. S. COLLINS & SON, INC |
| MOORESTOWN | NJ | 08057 |
| J. S. STAEDTLER INC. |
| MONTVILLE | NJ | 07045 |
| J. SCHELLENBERG INTERIORS INC. |
| BRONX | NY | 10463 |
| J. VERNON FLAMMER, INC |
| NEWARK | NJ | 07105 |
| J. W. BERNHARDT, INC. |
| TRENTON | NJ | 08619 |
| J. W. GREER, INC. |
| HUDSON | NH | 03051 |
| J. W. OWEN, INC. |
| MEMPHIS | TN | 38108 |
| J.A. HENCKELS ZWILLINGSWERT INC. |
| ELMSFORD | NY | 10523 |
| J.B. DELANEY CO. INC. |
| NEW ORLEANS | LA | 70130 |
| J.B. IVEY & CO |
| CHARRLOTTE | NC | 28201 |
| J.F. MCQUADE, INC. |
| NEW YORK | NY | 10010 |
| J.H. AUTO SHOP INC. |
| LA CROSSE | WI | 54601 |
| J.J. WOLFF ANTIQUES LTD. |
| NEW YORK | NY | 10021 |
| J.L. CLARK MANUFACTURING COMPA |
| ROCKFORD | IL | 61101 |
| J.L. HOLTZENDORFF DETECTIVE AGENCY INC. |
| LOS ANGELES | CA | 90027 |
| J.P. STEVENS & CO., INC. |
| NEW YORK | NY | 10036 |
| J.R. DAVIS MFG CO., INC. |
| BEAVER SPRINGS | PA | 17812 |
| J.W. LYLES, INC. |
| LAUREL | MD | 20810 |
| J.W. ROBINSON & ASSOC. INC |
| ATLANTA | GA | 30310 |
| JAC-RO DIE AND ENGINEERING CORPORATION |
| WARREN | MI | 48089 |
| JACK & JILL OF MEMPHIS, INC |
| MEMPHIS | TN | 38117 |
| JACK BRANDT, LTD. AND DECOR SERVICES, LTD. |
| ST. LOUIS | MO | 63132 |
| JACK BURGE CONSTRUCTION CO. |
| FAYETTVILLE | AR | 72701 |
| JACK MARSHALL FOODS, INC |
| TUSCALOOSA | AL | 35401 |
| JACK PIPES INSURANCE AGENCY, INC. |
| DANVILLE | IL | 61832 |
| JACK STEINBERG & SONS INC |
| HIALEAH | FL | 33012 |
| JACK THOMAS GRAIN AND LIVESTOCK CO. INC. |
| IDAHO FALLS | ID | 83401 |
| JACK'S ELECTRIC, INC |
| TULSA | OK | 74145 |
| JACMOND WEAVERS INC |
| NEW YORK | NY | 10036 |
| JACOBS CONCRETE PRODUCTS, INC |
| KIMBALL | MN | 55353 |
| JACQUES ROSENBLUM & CO., INC |
| NEW YORK | NY | 10036 |
| JACQUES-SYL KNITWEAR INC |
| W NEW YORK | NJ | 07093 |
| JACRON SALES CO |
| PHILADELPHIA | PA | 19124 |
| JAEGER OLDSMOBILE INC. |
| MILWAUKEE | WI | 53204 |
| JAMES A. BROWN AGENCY, INC. |
| ROSELLE PARK | NJ | 07204 |
| JAMES A. CASSIDY COMPANY INC. |
| BELTSVILLE | MD | 20705 |
| JAMES ALLAN & SONS |
| STOCKTON | CA | 95208 |
| JAMES D., INC. |
| CINCINNATI | OH | 45242 |
| JAMES DOORCHECK, INC. |
| PHILADELPHIA | PA | 19123 |
| JAMES F. SULLIVAN INSURANCE |
| W. SPRINGFIELD | MA | 01089 |
| JAMES G RICHMOND INC |
| VALPARAISO | IN | 46383 |
| JAMES J. IGOE & SONS CONSTRUCTION, INC. |
| BISMARCK | ND | 58501 |
| JAMES L. RALPHS, INC |
| GORMAN | CA | 93534 |
| JAMES MORONEY, INC. |
| PHILADELPHIA | PA | 19139 |
| JAMES WHITCOMB RILEY MEMORIAL ASSOCIATION |
| INDIANAPOLIS | IN | 46204 |
| JANESVILLE MEDICAL CENTER LTD. |
| JANESVILLE | WI | 53545 |
| JANICE MANUFACTURING CO INC. |
| PROVIDENCE | RI | 02903 |
| JANIS LEIGHTMAN, INC. |
| MORRISVILLE | PA | 19067 |
| JANISSE MORTGAGE CO. |
| FARMINGTON HILL | MI | 48024 |
| JAPAN SOCIETY INC. |
| NEW YORK | NY | 10017 |
| JAY C. POWNALL, INC. |
| WILMINGTON | DE | 19805 |
| JAY KUHNE INC. |
| FT. WORTH | TX | 76107 |
| JAY PETROLEUM INC |
| PORTLAND | IN | 46371 |
| JAY SQUARE DEAL JEWELERS INC. |
| POTTSVILLE | PA | 17901 |
| JAYBEE LOAN CO. INC. |
| BALA CYNWYD | PA | 19004 |
| JAYCOX IMPLEMENT CO, INC |
| LAKE PARK | IA | 51347 |
| JEAN'S NURSING HOME |
| GENEVIA | AR | 72053 |
| JEFFERSON COUNTY MEMORIAL HOSPITAL |
| WINCHESTER | KS | 66097 |
| JEFFERSON ICE CO. |
| ITASCA | IL | 60143 |
| THE JEFFERSON MILLS, INC. |
| JEFFERSON | GA | 30549 |
| JEFFERSON SCRAP METALS CO. |
| LOS ANGELES | CA | 90016 |
| JEFFREY MARTIN INC |
| UNION | NJ | 07083 |
| JENSEN BRIDGE AND SUPPLY COMPANY |
| SANDUSKY | MI | 48471 |
| JENSEN PRINTING COMPANY (NOW AMALGAMATED PRESS, INC.) |
| MINNEAPOLIS | MN | 55401 |
| JERMOO'S INC. |
| MAUSTON | WI | 53948 |
| JERRY MCKEOWN OLDSMOBILE-CADDILLAC- GMC |
| EUREKA | CA | 95501 |
| JERRY'S WELDING SERVICES INC. |
| FAIR OAKS | IN | |
| JERSEY CONVEYORS CO.,INC. |
| MOUNTAINSIDE | NJ | 70920 |
| JERSEY TESTING LABORATORIES, INC. |
| NEWARK | NJ | 07114 |
| JESS LEWIS TRANSMISSION INC |
| FT WAYNE | IN | 46804 |
| JEWETT LUMBER CO. |
| DES MOINES | IA | 50312 |
| JEWISH FEDERATION OF OMAHA,INC |
| OMAHA | NE | 68154 |
| JIM HAYDEN INC |
| CINCINNATI | OH | 45237 |
| JIM NOONAN COMPANY |
| PEORIA HEIGHTS | IL | 61614 |
| JIM PEARSON AUTOMOTIVE SERVICE |
| AUSTIN | TX | 78704 |
| JIMMY'S HIGH TIRE INC. |
| MIAMI | FL | 33137 |
| JODY JUNIORS, INC. |
| NEW YORK | NY | 10018 |
| JOE BURCH MANAGEMENT INC |
| W DES MOINES | IA | 50265 |
| JOE EISENBERGER & CO., INC. |
| NEW YORK | NY | 10036 |
| JOE HERSHMAN ASSOCIATES, INC. |
| CORNWELLS HEIGHTS | PA | 19020 |
| JOE'S FORDHAM, INC. |
| BRONX | NY | 10468 |
| JOHN A BECK & CO INC |
| BLOOMINGTON | IL | 61701 |
| JOHN B. CLARK INC. |
| GREENSBORO | NC | 27408 |
| JOHN C. CALHOUN HOMES, INC. |
| NORTH CHARLESTO | SC | 29406 |
| JOHN CARROW, LTD |
| CAPITAL HEIGHTS | MD | 20027 |
| JOHN DE GORTER, INC. |
| ROSLYN | NY | 11576 |
| JOHN DEMARTINI CO., INC. |
| SAN FRANCISCO | CA | 94119 |
| JOHN DORMI & SONS INC |
| BRONX | NY | 10461 |
| JOHN E. WOOL LUMBER CO. |
| NORFOLK | VA | 23523 |
| JOHN F. BADGER REALTY, INC |
| TUCSON | AZ | 85719 |
| JOHN F. SARLE CO., INC. (K. S. WARNER CO. INC.) |
| NORTH TARRYTOWN | NY | 10591 |
| JOHN G. SHELLEY CO, INC |
| WELESLEY HILLS | MA | 02181 |
| JOHN H. BARRIE, JR. |
| PATCHOGUE | NY | 11772 |
| JOHN H. WOODS (BEVERLY PATTERN |
| BEVERLY | MA | 01915 |
| JOHN HARDEN ASSOCIATES, INC. |
| GREENSBORO | NC | 27420 |
| JOHN HILBERG AND SONS COMPANY |
| CINCINNATI | OH | 45214 |
| JOHN J KEHRIG, INC |
| NEW BALTIMORE | MI | 48047 |
| JOHN J. CORBETT, INC |
| WESTWOOD | NJ | 07675 |
| JOHN J. DUNN CONSTRUCTION CO. |
| RUNNEMEDE | NJ | 08078 |
| JOHN LOUIS COMPANY, INC |
| KALAMAZOO | MI | 49001 |
| JOHN M. CIVITILLO, INC. |
| NEWINGTON | CT | 06111 |
| JOHN R. THOMPSON AGENCY |
| LONG ISLAND CIT | NY | 11102 |
| JOHN REILLY & ASSOCIATES INC. |
| PARK RIDGE | IL | 60068 |
| JOHN V SCHULTZ CO |
| ERIE | PA | 16505 |
| JOHN W. GRUNDY CO., INC. |
| SOUTH EASTON | MA | 02375 |
| JOHN W. MCNABB LABORATORIES, INC. |
| LANCASTER | PA | 17604 |
| JOHNSEN ENGINEERING CONTRACTOR |
| POMPANOBEACH | FL | 33064 |
| JOHNSON PHILADELPHIA COMPANY |
| PHILADELPHIA | PA | 19132 |
| JOLLEY INDUSTRIAL SUPPLY CO. INC. |
| SHARON | PA | 16146 |
| THE JOLLY ROGER, HAWAII, INC |
| HONOLULU | HI | 96817 |
| JONES PRECISION PHOTO FINISH, INC. |
| WESTBURY | NY | 11590 |
| JOPPATOWNE UTILITIES CORP |
| JOPPA | MD | 21085 |
| JOSANMETAL PRODUCTS CORP |
| BROOKLYN | NY | 11236 |
| JOSEF ALONY, INC. |
| WORCHESTER | MA | 01608 |
| JOSEPH BONADONNA & SON INC |
| STAMFORD | CT | 06901 |
| JOSEPH F. WHELAN CO. INC. |
| NEW YORK | NY | 10019 |
| JOSEPH FREDERICK & SONS, INC. |
| WILMINGTON | DE | 19804 |
| JOSEPH GOLDEN INSURANCE AGENCY |
| NEW HAVEN | CT | 06510 |
| JOSEPH HALL CO., INC. |
| PHILADELPHIA | PA | 19132 |
| JOSEPH LEVINE & SON, INC. |
| PHILADELPHIA | PA | 19126 |
| THE JOSEPH M. ZAMOISKY CO. |
| BALTIMORE | MD | 21223 |
| JOSEPH O'CONNOR ELECTRICAL SUPPLY CO, INC. |
| KINGSTON | NY | 12401 |
| JOSEPH P. BLITZ, INC |
| NEW YORK | NY | 10022 |
| JOSEPH TRENK & SONS DRESSED PO |
| NEWARK | NJ | 07114 |
| JOSEPH ZIFF CO., INC. |
| NEW YORK | NY | 11010 |
| JOURNAL INC. |
| WILLIAMSTON | SC | 29697 |
| JOY OIL COMPANY |
| PLAINFIELD | NJ | 07061 |
| JOY'S GREENHOUSES, INC. |
| NASHVILLE | TN | 37203 |
| THE JOYNER MORTAGE CO INC. |
| DALLAS | TX | 75219 |
| JR. FOOD STORES, INC |
| BOWLING GREEN | KY | 42101 |
| JULES AUTO ELECTRIC INC |
| HOLLYWOOD | CA | 91601 |
| JULES PILCH INC |
| HATBORO | PA | 19040 |
| JULIAN BOLT & SCREW CO., INC. |
| BROOKLYN | NY | 11237 |
| JUMPING RUN CLUB INC |
| OVERHILLS | NC | 28370 |
| JUNIOR HOUSE, INC. |
| MILWAUKEE | WI | 53204 |
| JUST ONE MORE RESTAURANT CORPORATION DBA THE PALM RESTAURANT |
| NEW YORK | NY | 10017 |
| JUSTICE MOTEL INC |
| LOGAN | WV | 25601 |