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it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant.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