| Plan Sponsors |
| V & J DAVIDIAN COMPANY |
| CLEVELAND | OH | 44113 |
| V & P CARRIERS, INC |
| BROOKLYN | NY | 11208 |
| V & R CORPORATION |
| CROCKETT | CA | 94525 |
| VACATION LAND HOMES INC |
| BELLAIRE | MI | 49615 |
| VACCARO'S SUPERMARKET INC. |
| PORT CHESTER | NY | 10573 |
| VACUUM PLATERS INC. |
| MAUSTON | WI | 53948 |
| VAIL'S INC |
| MICHIGAN CITY | IN | 46360 |
| VAL CREST CONSTRUCTION COMPANY, INC |
| MINNEAPOLIS | MN | 55427 |
| VALENTI HOMES INC |
| GROSSE POINTE WOODS | MI | 48236 |
| VALLEY BANK |
| IDAHO FALLS | ID | 83401 |
| VALLEY GARDENS INC. |
| ACCORD | NY | 12404 |
| VALLEY PONTIAC COMPANY |
| YOUNGSTOWN | OH | 44505 |
| VALLEY PROCESSING INC. |
| MEMPHIS | TN | 38116 |
| VALLEY PUBLISHING CORP |
| WEST LEBANON | NH | 03784 |
| VAMAC, INC |
| RICHMOND | VA | 23230 |
| VAN HORN TRANSFER & STORAGE CO |
| PANAMA CITY | FL | 32401 |
| VAN NEST FUEL OIL CO. |
| BRONX | NY | 10474 |
| VANLEIGH FURNITURE CO., INC. |
| NEW YORK | NY | 10017 |
| VANLEW RUBBER PRODUCTS INC. |
| NEW HAVEN | CT | 06511 |
| VANSTORY OIL CO., INC. |
| GREENSBORO | NC | 27403 |
| VARIETY WHOLESALERS INC |
| FUQUAY-VARINA | NC | 27526 |
| VELVET TEXTILE COMPANY |
| BLACKSTONE | VA | 23824 |
| VENET ADVERTISING AGENCY INC |
| UNION | NJ | 07083 |
| VENTROLA MFG CO |
| OWOSSO | MI | 48867 |
| VERKADE'S NURSERY,INC. |
| WATERFORD | CT | 06385 |
| VERMILION LUMBER COMPANY |
| DANVILLE | IL | 61832 |
| VERMONT FOUNDRY AND MACHINE CO., INC. |
| RUTLAND | VT | 05701 |
| VERNE Q. POWELL FLUTES INC. |
| ARLINGTON HEIGH | MA | 02175 |
| VERSA PRODUCTS CO. |
| ENGLEWOOD | NJ | 07631 |
| VESPER COUNTRY CLUB |
| TYNGSBORO | MA | 01879 |
| VETERANS ADMINISTRATION CENTRAL FEDERAL CREDIT UNION |
| WASHINGTON | DC | 20420 |
| VETERANS OF FOREIGN WARS NAT'L HOME |
| EATON RAPIDS | MI | 48827 |
| VICTORIA ELEVATOR CO. OF MINNEAPOLIS |
| MINNEAPOLIS | MN | 55415 |
| VICTORY VAN LINES, INC. |
| STATEN ISLAND | NY | 10801 |
| VIDEO SYSTEMS INC. |
| HOUSTON | TX | 77018 |
| VIKING PENGUIN INC |
| NEW YORK | NY | 10022 |
| VILLAGE MARKETS, INC |
| FT WORTH | TX | 76110 |
| VILLAGE OF LEXINGTON |
| LEXINGTON | MI | 48450 |
| VILLAGE PUMP, INC |
| BROOKFIELD | WI | 53005 |
| VINALHAVEN LIGHT & POWER CO |
| VINALHAVEN | ME | 04863 |
| VIRGINIA FOUNDRY CO INC |
| ROANOKE | VA | 24028 |
| VISTA EAST COIFFEUR HAIRCUTTER |
| WESTBURY | NY | 11590 |
| VISTA PACIFIC, INC. |
| HONOLULU | HI | 96813 |
| VITI BROTHERS INC. |
| MIDDLETOWN | RI | 28400 |
| VOGEL BROS. CONTRACTING CORP |
| WEST BABYLON | NY | 11704 |
| VOLUNTEER INVESTMENT COMPANY INC |
| COLUMBIA | SC | 29221 |
| THE VON SOLBRIG HOSPITAL INC |
| CHICAGO | IL | 60629 |
| VULCAN MATERIALS COMPANY METAL DIVISION |
| SANDUSKY | OH | 44870 |
