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 2003-54, 2003-40 I.R.B. 761.
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it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant.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. 2000-20, 2000-1 C.B. 553, 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 December 11, 2004, which is 60 days from the date of the publication of this list in the Internal Revenue Bulletin, 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 ServiceThe 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 addressed to the Internal Revenue Service at the above address.
| APPROVED Nonbank Trustees/Custodians as of December 31, 2003 | |||
|---|---|---|---|
| Name | Address | Approval Date | |
| 1. | A.B. Culbertson & Co. | 1250 Continental Plaza Fort Worth, TX 76102 | May 15, 1984 |
| 2. | A.G. Becker & Co. | Chicago, IL | December 12, 1979 |
| 3. | A.G. Edwards & Sons, Inc. | One North Jefferson St. Louis, MO 63103 | November 26, 1980 |
| 4. | ABN AMRO Securities LLC | 55 East 52nd Street New York, NY 10022 | September 7, 2000 |
| 5. | Adler, Coleman Clearing Corp. | 20 Broad St. New York, NY 10005 | April 7, 1987 |
| 6. | Advest, Inc. | 280 Trumbull Street Hartford, CT 06103 | January 24, 1989 |
| 7. | Aisel & Co. | 20 Broad Street New York, NY 10005 | April 26, 1991 |
| 8. | American Brokerage Services, Inc. | 131 Lafayette Ave. Detroit, MI 48226 | September 18, 1991 |
| 9. | American Capital Marketing, Inc. (FKA American General Capital) | 2777 Allen Parkway Houston, TX 77215 | June 25, 1984 |
| 10. | American Express Financial Corp. | 200 AXP Financial Center Minneapolis, MN 55474 | August 12, 1977 |
| 11. | American Heritage Life Ins. Co. | 76 South Laura Street Jacksonville, FL 32202 | December 11, 1984 |
| 12. | American Transtech, Inc. | 8000 Baymeadows Way Jacksonville, FL 32256 | August 15, 1990 |
| 13. | Ameritrade, Inc. | 4211 South 102nd Street Omaha, NE 68127-1031 | April 18, 1984 |
| 14. | Analytic Investment Management, Inc. | 2222 Martin Street, Suite 230 Irvine, CA 92715-1454 | May 9, 1989 |
| 15. | Aspen Partnership | 1895 Claremont Road Hoffman Estates, IL 60195 | October 25, 1990 |
| 16. | B.C. Ziegler & Co. | 215 North Main Street West Bend, WI 53095 | September 27, 1985 |
| 17. | Banc of America Securities LLC | 100 North Tryon Street NC 1-007-20-01 Charlotte, NC 28255 | April 30, 2003 |
| 18. | Banc One Capital Corporation | P.O. Box 18277 90 North High Street Columbus, OH 43218 | February 24, 1992 |
| 19. | Bank Hapoulim B.M. | 6501 Wilshire Blvd. Los Angeles, CA 90048 | May 15, 1986 |
| 20. | Bank Julius Baer & Co., LTD | 330 Madison Avenue New York, NY 10017 | December 15, 1988 |
| 21. | Bank Leumi Le - Israel B.N. Western Hemisphere Regional Mgt. | 242 Fifth Avenue New York, NY 10022 | February 10, 1982 |
| 22. | Bartlett & Co. | 36 East Fourth Street Cincinnati, OH 45202 | February 1, 1989 |
| 23. | Bear, Stearns & Co., Inc. | 5 Hanover Square New York, NY 10004 | June 2, 1986 |
| 24. | Bear, Sterns Securities Corp. | 2 Broadway, 12th Floor New York, NY 10004 | June 24, 1991 |
| 25. | Berklee College of Music, Inc. | 1140 Boylston Street Boston, MA 02110 | May 9, 1989 |
| 26. | Blunt Ellis & Loewi, Inc. | 225 East Mason Street Milwaukee, WI 53202 | January 25, 1982 |
| 27. | BNY Clearing Services, LLC (FKA Kemper Clearing Corporation) | 111 East Kilbourn Ave. Milwaukee, WI 53202 | August 21, 1989 |
| 28. | Boettcher & Company, Inc. | 828 Seventeenth Street Denver, CO 80201 | August 10, 1987 |
| 29. | Brown & Company Securities Corporation | 20 Winthrop Square Boston, MA 02110 | February 27, 1985 |
| 30. | Bruns, Nordeman, Rea & Co. | New York, NY | October 31, 1977 |
| 31. | Burke, Christensen & Lewis Securities, Inc. | 120 S. La Salle Street Suite 940 Chicago, IL 60603 | March 11, 1986 |
| 32. | Burton J. Vincent, Chesley & Co. | 105 West Adams Street Chicago, IL 60603 | March 25, 1982 |
| 33. | Butler Wick & Co., Inc. | City Center One Bldg. Youngstown, OH 44501 | October 8, 1992 |
| 34. | BUYandHold Securities Corporation | 110 Wall Street New York, NY 10005 | October 5, 2000 |
| 35. | Carolina Securities Corp. | 239 Fayetteville St. Mall Raleigh, NC 27602 | August 29, 1983 |
| 36. | Chapin, Davis & Company, Inc. | 3 Village Square, Cross Keys Baltimore, MD 21210 | December 7, 1983 |
| 37. | Charles Schwab & Co., Inc. | 101 Montgomery Street San Francisco, CA 94104 | January 8, 1982 |
| 38. | Christian & Missionary Alliance | P.O. Box C Nyack, NY 10960 | August 15, 1985 |
| 39. | CIBC World Markets Corporation | 200 Liberty Street New York, NY 10281 | July 26, 1977 |
| 40. | Citigroup Global Markets, Inc. | 388 Greenwich St. New York, NY 10105 | July 22, 1985 |
| 41. | City Securities Corp. | 135 North Pennsylvania Street Indianapolis, IN 46204 | December 21, 1982 |
| 42. | Commerce First Thrift | Midvale, UT 84047 | May 25, 1978 |
| 43. | Comprehensive Investment Services, Inc. | One Moody Plaza Galveston, TX 77550 | June 16, 2000 |
| 44. | Continental Trust Co. | 17110 Dallas Parkway Suite 200 Dallas, TX 75248 | February 22, 1977 |
| 45. | D. A. Davidson & Co. | Davidson Building #8 Third Street North Great Falls, MT 59403 | June 11, 1982 |
| 46. | D.J. St. Germain, Inc. | 1500 Main Street Springfield, MA 01115 | January 1, 1977 |
| 47. | Davenport & Co. of Virginia, Inc. | 901 E. Cary Street Richmond, VA 23219 | February 2, 1987 |
| 48. | Davenport & Company LLC | 901 East Cary Street Richmond, VA 23219 | March 31, 1997 |
| 49. | Deutsche Bank Securities Corp. d.b.a. C.J. Lawrence Deutsche | 1290 Avenue of the Americas New York, NY 10104 | March 14, 1980 |
| 50. | Deutsche Bank Securities, Inc. | 1 South Street Baltimore, MD 21203 | April 11, 1994 |
| 51. | Donaldson, Lufkin & Jenrette Securities Corp. | 140 Broadway New York, NY 10005 | December 4, 1985 |
| 52. | Dougherty, Dawkins, Strand & Yost, Inc. | 100 South Fifth Street Suite 2300 Minneapolis, MN 55402 | February 22, 1986 |
| 53. | Dresdner Kleinwort Wasserstein Securities LLC | 75 Wall Street New York, NY 10005 | October 9, 2002 |
| 54. | Dreyfus Investment Services Corp. | Two Mellon Bank Center Pittsburgh, PA 15259 | May 18, 1989 |
| 55. | Duncan-Williams, Inc. | 5860 Ridgeway Center Parkway Memphis, TN 38120 | December 13, 1995 |
| 56. | E*Trade Clearing LLC | 10951 White Rock Road Rancho Cardova, CA 95670 | September 3, 2002 |
| 57. | E*Trade Securities LLC | 4500 Bohannon Drive Menlo Park, CA 94025 | August 30, 2002 |
| 58. | E*Trade Securities, Inc. | 480 California Avenue Palo Alto, CA 94306 | February 1, 1996 |
| 59. | Eads Generoe Trust | St. Louis, MO | February 3, 1977 |
| 60. | Edward D. Jones & Co. | 201 Progress Parkway Maryland Height, MO 63043 | May 30, 1985 |
| 61. | El Paso Electric Co. | P.O. Box 982 El Paso, TX 79960 | June 15, 1983 |
| 62. | Elan Investment Services, Inc. | 777 East Wisconsin Avenue Milwaukee, WI 53282 | December 21, 1987 |
| 63. | Emmett A. Larkin Co., Inc. | 100 Bush Street San Francisco, CA 94104 | April 17, 1986 |
| 64. | Eppler, Guerin & Turner, Inc. | 2001 Bryan Tower, Suite 2300 Dallas, TX 75201 | September 6, 1984 |
| 65. | EVEREN Securities, Inc. | 77 West Wacker Drive Chicago, IL 60601-1694 | November 19, 1998 |
| 66. | Fahnestock & Co., Inc. (FKA Edward A. Viner & Co.) | 110 Wall Street New York, NY 10005 | April 15, 1982 |
| 67. | Fechtor, Detwiler & Co., Inc. | 155 Federal Street Boston, MA 02110 | March 26, 1982 |
| 68. | Ferris, Baker Watts, Inc. (FKA Ferris & Company) | 1720 Eye Street, NW Washington, DC 20006 | December 4, 1987 |
| 69. | Fiduciary Services Corporation | 310 Commercial Drive Savannah, GA 31406 | October 2, 2003 |
| 70. | Financial Data Services, Inc. | 400 Atrium Drive Somerset, NJ 08873 | November 14, 1990 |
| 71. | First Albany Corp. | 41 State Street Albany, NY 12207 | September 26, 1979 |
| 72. | First Clearing Corporation | 10700 Wheat First Drive Glen Allen, VA 23060 | April 21, 1999 |
| 73. | First Clearing, LLC (FKA) First Clearing Corporation | 10700 Wheat First Drive Glen Allen, VA 23060 | May 30, 2003 |
| 74. | First Illinois Capital Corp. | 424 7th Street Plaza 7 Rockford, IL 61110 | May 27, 1982 |
| 75. | First Manhattan Co. | 437 Madison Avenue New York, NY 10022 | January 26, 1990 |
| 76. | First of Michigan Corporation | 100 Renaissance Center 26th Floor Detroit, MI 48243 | August 31, 1994 |
| 77. | Fiserv Securities, Inc. | One Commerce Square 2005 Market Street Philadelphia, PA 19103 | November 15, 1984 |
| 78. | Fleet Clearing Corporation | 67 Wall Street New York, NY 10005 | December 3, 1986 |
| 79. | Fleet Norstar Securities, Inc. | 14 Wall Street New York, NY 10005 | August 30, 1991 |
| 80. | Folger, Nolan, Fleming & Douglass | 725 15th Street, N.W. Washington, DC 20015 | September 16, 1981 |
| 81. | Freedom Capital Management Corporation | One Beacon Street Boston, MA 02108 | August 29, 1991 |
| 82. | Freeman Welwood & Co., Inc. | 1501 Fourth Avenue Suite 1700 Seattle, WA 98101 | February 13, 1996 |
| 83. | G.T. Global Investors Services, Inc. | 50 California Street San Francisco, CA 94111 | May 27, 1994 |
| 84. | General Conference of the Mennonite Brethren Churches Board of Trustees | 315 South Lincoln Hillsboro, KS 67063 | March 8, 1983 |
| 85. | Goldman, Sachs & Co. | 85 Broad Street New York, NY 10004 | December 8, 1982 |
| 86. | Greek Catholic Union of the U.S.A. | 5400 Tuscarawas Rd. Beaver, PA 15009-9513 | May 24, 2000 |
| 87. | Gruntal & Co, Inc. | 14 Wall Street New York, NY 10005 | June 13, 1984 |
| 88. | H&R Block Financial Advisors, Inc. | 735 Griswold Street Detroit, MI 48226 | December 8, 1983 |
| 89. | H.G. Wellington & Co, Inc. | 14 Wall Street New York, NY 10005 | September 13, 1993 |
| 90. | H.M. Payson & Co. | One Portland Square P.O. Box 31 Portland, ME 04112 | August 20, 1987 |
| 91. | Halpert and Company, Inc. | 284 Millburn Avenue Millburn, NJ 07041 | April 17, 1996 |
| 92. | Hamilton Investments, Inc. (FKA Illinois Company, Inc.) | 30 North La Salle Street Chicago, IL 60602 | August 6, 1982 |
| 93. | Hampshire Funding, Inc. | One Granite Place P.O. Box 2005 Concord, NH 03301 | May 26, 1988 |
| 94. | Hanifen, Imhoff Clearing Corp. | 1125 17th Street Denver, CO 80217 | April 22, 1997 |
| 95. | Hanifen, Imhoff, Inc. | 1125 17th Street, Suite 1700 Denver, CO 80202 | December 3, 1985 |
| 96. | Harris Investor Services LLC | Harborside Financial Center 501 Plaza II Jersey City, NJ 07311 | May 1, 2002 |
| 97. | Hartford Life Insurance Co. | Hartford Plaza Hartford, CT 06106 | March 3, 1982 |
| 98. | Hazlett, Burt & Watson, Inc. | 1300 Chapline Street Wheeling, WV 26003 | April 11, 1995 |
| 99. | Heartland Securities, Inc. | 208 South LaSalle Street Chicago, IL 60604 | March 6, 1984 |
| 100. | Henry Scott, Inc. | Philadelphia, PA | March 23, 1982 |
| 101. | Herzfeld & Stern, Inc. | 30 Broad Street New York, NY 10004 | December 12, 1984 |
| 102. | Herzog, Heine, Geduld, Inc. | 26 Broadway New York, NY 10004 | February 11, 1982 |
| 103. | Holt & Collins | 188 Embarcadero Suite 760 San Francisco, CA 94105 | September 8, 1988 |
| 104. | Home Life Financial Assurance Corporation | 2400 West Bay Drive Largo, FL 33540 | November 13, 1986 |
| 105. | Howard, Weil, Labouisse, Friedrichs, Inc. | 1100 Paydrus Street Suite 900 New Orleans, LA 70163 | December 28, 1987 |
| 106. | Howe Barnes Investments, Inc. | 135 S. LaSalle Street Chicago, IL 60603 | July 6, 1994 |
| 107. | Huntleigh Securities Corporation | 222 South Central Avenue St. Louis, MO 63102 | October 22, 1997 |
| 108. | I.M. Simon & Co. | 7730 Forsyth Blvd. Clayton, MO 63105 | November 3, 1981 |
| 109. | iClearing, LLC | 100 Wood Avenue South Iselin, NJ 08830 | February 7, 2001 |
| 110. | Integrated Fund Services, Inc. | 221 East Fourth Street Suite 300 Cincinnati, OH 45202 | May 15, 2003 |
| 111. | Investment Advisers, Inc. | 1100 Dain Tower Minneapolis, MN 55440 | October 9, 1981 |
| 112. | Isler, Colling & McAdams | Portland, OR | October 5, 1978 |
| 113. | J.C. Bradford & Co. | 330 Commerce Street Nashville, TN 37201 | February 28, 1982 |
| 114. | J.J.B. Hilliard, W.L. Lyons, Inc. | Hilliard Lyons Center 501 South Fourth St. Louisville, KY 40202 | February 11, 1992 |
| 115. | Jacob Engle Foundation, Inc. (The) | PO Box 1136 Upland, CA 91786 | March 25, 1983 |
| 116. | Janney Montgomery Scott, Inc. | 1801 Market Street Philadelphia, PA 19103 | March 23, 1982 |
| 117. | Jefferson Pilot Investor Services, Inc. | 100 North Greene Street Greensboro, NC 27401 | October 22, 1979 |
| 118. | Jesup, Josephthal & Co., Inc. | One Whitehall Street New York, NY 10004 | December 18, 1990 |
| 119. | John Hancock Clearing Corporation | 200 Liberty Street New York, NY 10281 | March 21, 1991 |
| 120. | John Hancock Mutual Life Insurance Company | John Hancock Place 200 Clarendon Boston, MA 02117 | August 24, 1993 |
| 121. | Juran & Moody, Inc. | Minnesota Mutual Life Center 400 North Robert Street Suite 800 Saint Paul, MN 55101 | May 27, 1994 |
| 122. | Kagin Numismatic Services, Ltd. | 1000 Insurance Exchange Bldg. Des Moines, IA 50309 | March 18, 1980 |
| 123. | KH Funding Company | 10801 Lockwood Drive Suite 370 Silver Spring, MD 20901 | February 13, 2002 |
| 124. | Kirkpatrick, Pettis, Smith, Polian, Inc. | 1623 Farnam Street Suite 700 Omaha, NE 68102 | August 18, 1981 |
| 125. | L.F. Rothchild, Unterberg, Towbin | 55 Water Street New York, NY 10041 | December 23, 1985 |
| 126. | Legg Mason Wood Walker, Inc. | 111 S. Calvert Street P.O. Box 1476 Baltimore, MD 21203 | June 4, 1985 |
| 127. | Lehman Brothers, Inc. | 200 Vesey Street New York, NY 10285 | December 20, 2000 |
| 128. | Lester Sumrall Evangelistic Association, Inc. | 530 East Ireland Road South Bend, IN 46614 | September 2, 1988 |
| 129. | Liberty Life Insurance Co. | P.O. Box 789 Greenville, SC 29602 | September 3, 1982 |
| 130. | Manley, Bennett, McDonald & Co. | St. Louis, MO | January 1, 1977 |
| 131. | McDonald & Company Securities, Inc. | 580 Walnut Street Cincinnati, OH 45202 | December 15, 1983 |
| 132. | MEGA Life and Health Insurance Company (The) | 501 West Interstate 44 Service Road Oklahoma City, OK 73118 | May 29, 1991 |
| 133. | Menold, Crawford, Hippler & Co. | 23930 Michigan Ave. Dearborn, MI 40126 | December 9, 1988 |
| 134. | Merrill, Lynch, Pierce, Fenner & Smith, Inc. | 1700 Merrill Lynch Drive MSC 0703 Pennington, NJ 08534 | August 3, 1987 |
| 135. | Merrimack Valley Investment, Inc. | 367 Kingsbury Ave. Haverhill, MA 01830 | September 28, 1984 |
| 136. | Mesirow Financial, Inc. | 350 N. Clark Street Chicago, IL 60610 | May 28, 1982 |
| 137. | Metropolitan Life Insurance Co. | One Madison Avenue New York, NY 10010 | January 28, 1987 |
| 138. | Metropolitan Mortgage & Securities Corporation | W. 292 Sprague Ave. Spokane, WA 99204 | November 10, 1976 |
| 139. | Mid-Ohio Securities Corp. | 225 Burns Road Elyria, OH 44036 | January 28, 1983 |
| 140. | Mid-States Enterprises, Inc. | Carroll, IA | December 30, 1976 |
| 141. | Miller Johnson & Kuehn, Inc. | 5500 Wayzata Blvd. Minneapolis, MN 55416 | November 15, 2000 |
| 142. | Milwaukee Company (The) | 250 East Wisconsin Avenue Milwaukee, WI 53202 | September 15, 1986 |
| 143. | MKI Securities Corp. | 61 Broadway New York, NY 10006 | April 17, 1985 |
| 144. | Money Management Associates | 4922 Fairmont Avenue Bethesda, MD 20814 | May 26, 1987 |
| 145. | Moody Bible Institute of Chicago | 820 N. La Salle Boulevard Chicago, IL 60610-3284 | April 25, 2003 |
| 146. | Moore & Schley, Cameron & Co. | Two Broadway New York, NY 10004 | November 15, 1977 |
| 147. | Morgan Keegan & Company, Inc. | Morgan Keegan Tower Fifty Front Street Memphis, TN 38108 | January 27, 1982 |
| 148. | Morgan Stanley DW, Inc. | 1585 Broadway New York, NY 10036 | May 29, 1986 |
| 149. | Mortgage Loan Services, Inc. | 780 Lynnhaven Parkway Suite 200 Virginia Beach, VA 23452 | March 15, 1995 |
| 150. | Moseley, Hallgarten, Estabrook & Weeden, Inc. | One New York Plaza New York, NY | December 10, 1985 |
| 151. | Murphy Favre, Inc. | W. 601 Riverside, 9th Floor Spokane, WA 99201 | August 2, 1976 |
| 152. | Mutual Service Cooperative | Two Pine Tree Drive Arden Hills, MN 55112 | June 6, 1996 |
| 153. | Myriad Corporation | 1400 50th Street West Des Moines, IA 50265 | July 20, 1977 |
| 154. | National Bank of Greece, S.A. | 33 State Street Boston, MA 02109 | February 4, 1988 |
| 155. | National Covenant Properties | 5701 N. Francisco Dr. Chicago, IL 60625 | June 30, 1978 |
| 156. | National Investor Services Corp. | 44 Wall Street New York, NY 10005 | March 18, 1996 |
| 157. | National Life Insurance Company | One National Life Drive Montpelier, VT 05604 | January 1, 1998 |
| 158. | National Securities Corporation | 1001 Fourth Avenue Suite 2200 Seattle, WA 98154 | December 31, 1986 |
| 159. | Nationwide Advisory Services, Inc. (Nationwide Financial Services, Inc.) | One Nationwide Plaza Columbus, OH 43216 | September 25, 1985 |
| 160. | Nationwide Credit Union | One Nationwide Plaza Columbus, OH 43216 | April 13, 1978 |
| 161. | NBC Securities, Inc. | 1927 First Avenue North Birmingham, AL 35203 | July 16, 1996 |
| 162. | Neuberger & Berman | 522 Fifth Ave. New York, NY 10036 | October 4, 1983 |
| 163. | Newhard, Cook & Co. | 300 North Broadway St. Louis, MO 63102 | June 4, 1985 |
| 164. | Oberweis Securities, Inc. | 841 North Lake Street Aurora, IL 60506 | February 11, 1985 |
| 165. | Parker/Hunter, Inc. | 600 Grant Street Pittsburgh, PA 15219 | June 15, 1990 |
| 166. | Partnership Services, Inc. | 5520 LBJ Freeway Suite 430 Dallas, TX 75240 | March 31, 1993 |
| 167. | Peninsular Securities Co. | Waters Building Grand Rapids, MI 49503 | January 28, 1985 |
| 168. | Perelman-Carley & Associates, Inc. | Twin Towers 3000 Farnam St. Omaha, NE 68131 | January 13, 1989 |
| 169. | Pflueger & Baerwald, Inc. | Mills Building, Room 1000 220 Montgomery Street San Francisco, CA 94104 | November 9, 1981 |
| 170. | PFS Investments, Inc. | 3120 Breckenridge Boulevard Duluth, GA 30199 | September 28, 1995 |
| 171. | Pioneer Financial Services, Inc. | 4233 Roanoke Road Kansas City, MO 64111 | January 25, 1985 |
| 172. | Pioneer Investment Management USA | 60 State Street Boston, MA 02109 | February 21, 1986 |
| 173. | Prescott, Ball & Turben, Inc. | 1331 Euclid Ave. Cleveland, OH 44115 | January 27, 1983 |
| 174. | PrimeVest Financial Services, Inc. | 400 First Street South St. Cloud, MN 56301-3600 | December 8, 1993 |
| 175. | Principal Life Insurance Company | 711 High Street Des Moines, IA 50392-0001 | July 27, 1988 |
| 176. | Prudential Securities, Inc. | 100 Gold Street New York, NY 10292 | July 28, 1989 |
| 177. | R. Rowland & Co., Inc. | St. Louis, MO | March 29, 1984 |
| 178. | R.G. Dickinson & Co. | 200 Des Moines Building 405 6th Ave. Des Moines, IA 50309 | July 20, 1983 |
| 179. | R.J. Steichen & Company | Midwest Plaza, Suite 100 801 Nicolett Mall Minneapolis, MN 55402-2526 | May 21, 1993 |
| 180. | Raymond James & Associates, Inc. | 880 Carrillon Parkway P.O. Box 12749 St. Petersburg, FL 33733-2749 | April 26, 1982 |
| 181. | Raymond James & Associates, Inc. | 880 Carillon Parkway P.O. Box 12749 St. Petersburg, FL 33733-2749 | March 8, 1982 |
| 182. | RBC Dain Rauscher Inc. | Dain Rauscher Plazza 60 South Sixth Street Minneapolis, MN 55402-4422 | March 2, 1998 |
| 183. | RBC Dain Rauscher, Inc. | Dain Rauscher Plazza 60 South Sixth Street Minneapolis, MN 55402-4422 | January 22, 1982 |
| 184. | Regan MacKenzie, Incorporated | 999 Third Avenue Suite 4300 Seattle, WA 98104 | August 31, 1989 |
| 185. | Regions Investment Company, Inc. | 2011 Fourth Avenue North Birmingham, AL 35203 | July 20, 2000 |
| 186. | Reserve Management Company, Inc. | 810 Seventh Avenue New York, NY 10019 | October 18, 1989 |
| 187. | Robert W. Baird & Co., Inc. | 777 E. Wisconsin Avenue Milwaukee, WI 53202 | July 31, 1986 |
| 188. | Robinson-Humphrey Co., Inc (The) | Two Peachtree Street, N.W. Atlanta, GA 30383 | May 24, 1982 |
| 189. | Romano Bros. & Co. | 820 Davis Street Evanston, IL 60201 | September 28, 1984 |
| 190. | Rose & Company Investment Brokers, Inc. | 141 West Jackson Blvd. Chicago, IL 60604 | April 14, 1982 |
| 191. | Rotan Mosle, Inc. | 1500 South Tower Pennzoil Place P.O. Box 3226 Houston, TX 77001 | May 6, 1980 |
| 192. | Rushmore Investment Brokers, Inc. | 4922 Fairmont Avenue Bethesda, MD 20814 | September 24, 1986 |
| 193. | Sanford C. Bernstein & Co., Inc. | 767 Fifth Avenue New York, NY 10153 | November 13, 1986 |
| 194. | Santa Ana City Employees Credit Union | 800 West Santa Ana Blvd. Santa Ana, CA 92701 | March 25, 1982 |
| 195. | Saturna Capital Corporation | 101 Prospect Street Bellingham, WA 98227-2838 | March 28, 1991 |
| 196. | SBC Trust Services, Inc. | 2401 Cedar Springs Road Dallas, TX 75201-1407 | April 10, 2001 |
| 197. | SBCI Swiss Bank Corporation Investment Banking, Inc. | 222 Broadway, 4th Floor New York, NY 10038 | February 11, 1992 |
| 198. | SBM Financial Services, Inc. | 8400 Normandale Lake Blvd. Suite 1150 Minneapolis, MN 55437 | May 13, 1995 |
| 199. | Scott & Stringfellow, Inc. (FKN Craige, Inc.) | 823 E. Main Street Richmond, VA 23219 | May 5, 1999 |
| 200. | Scottsdale Securities, Inc. | 12855 Flushing Meadow Drive St. Louis, MO 63131 | October 9, 1996 |
| 201. | Securities Management Research, Inc. | Two Moody Plaza Galveston, TX 77550 | June 22, 1978 |
| 202. | Security Management Company, LLC (FKA Security Management Co.) | 700 SW Harrison Street Topeka, KS 66636-0001 | August 14, 1996 |
| 203. | SG Cowen Securities Corporation | 1221 Avenue of the Americas New York, NY 10020 | June 30, 1998 |
| 204. | ShareBuilder Securities Corporation | 1000 124th Avenue, NE Bellevue, WA 98005 | April 15, 2003 |
| 205. | SMA Services, Inc. | 35 Lakeshore Drive Birmingham, AL 35209 | August 27, 1998 |
| 206. | Smith, Moore & Co. | 400 Locust Street St. Louis, MO 63102 | January 18, 1983 |
| 207. | Southwest Securities, Inc. | Renaissance Tower Suite 4300 1201 Elm Street Dallas, TX 75270 | December 9, 1992 |
| 208. | Spear Rees & Co. | 505 North Brand Boulevard Sixteenth Floor Glendale, CA 91203 | January 13, 1988 |
| 209. | Spear, Leeds & Kellog | 120 Broadway New York, NY 10271 | March 29, 1996 |
| 210. | State Bond and Mortgage Company | 8500 Normandale Lake Blvd. Minneapolis, MN 55437 | December 21, 1990 |
| 211. | State Employees Credit Union | 801 Hillsborough Street P.O. Box 26807 Raleigh, NC 27611-6807 | January 1, 1977 |
| 212. | State Farm Investment Management Corporation | One State Farm Plaza Bloomington, IL 61410 | September 22, 1999 |
| 213. | Stephens, Inc. | 111 Center Street Little Rock, AR 72201 | December 4, 1987 |
| 214. | Stern Brothers & Co. | 1100 Main Street Suite 2200 Kansas City, MO 64199 | December 15, 1987 |
| 215. | Sterne, Agee & Leach, Inc. | 1500 Am South-Sonat Tower Birmingham, AL 35203 | September 11, 1981 |
| 216. | Stifel, Nicolaus & Co., Inc. | 500 North Broadway St. Louis, MO 63102 | September 9, 1981 |
| 217. | Summit Discount Brokerage (FKA Lehigh Securities Corp.) | 1457 MacArthur Road Lehigh Valley, PA 18002 | April 4, 1990 |
| 218. | Sunpoint Securities, Inc. | 911 W. Loop 281 Longview, TX 75604 | April 1, 1998 |
| 219. | SunTrust Capital Markets, Inc. | 3333 Peachtree Road, NE Atlanta, GA 30326 | May 27, 1982 |
| 220. | Sutro & Company, Inc. | 201 California Street San Francisco, CA 94111-5096 | December 8, 1988 |
| 221. | Swiss American Securities, Inc. | 100 Wall Street New York, NY 10005 | December 2, 1980 |
| 222. | Texas First Securities Corporation | 1360 Post Oak Blvd. Suite 120 Houston, TX 77056 | November 17, 1988 |
| 223. | TIAA-CREF Individual & Institutional Services, Inc. | 730 Third Avenue New York, NY 10017 | September 9, 2002 |
| 224. | Tucker Anthony, Incorporated | One Beacon Street Boston, MA 02108 | October 23, 1980 |
| 225. | U.S. Bancorp Piper Jaffray, Inc. | 800 Micollet Mall Suite 800 Minneapolis, MN 55402-7020 | April 21, 1982 |
| 226. | U.S. Clearing Corporation | 120 Wall Street New York, NY 10005 | May 3, 1983 |
| 227. | UBS Financial Services, Inc. (FKA UBS Paine Webber, Inc.) | 1285 Avenue of the Americas New York, NY 10019 | May 12, 1989 |
| 228. | Unified Financial Securities, Inc. | 429 North Pennsylvania Street Indianapolis, IN 46204 | October 28, 1976 |
| 229. | United of Omaha Life Insurance Co. | Mutual of Omaha Plaza Omaha, NE 68175 | March 16, 1982 |
| 230. | USAA Transfer Agency Company of Delaware | USAA Building San Antonio, TX 78288 | October 2, 1990 |
| 231. | W.H. Reaves & Co., Inc. | 30 Montgomery Street Jersey City, NJ 07302 | December 7, 1990 |
| 232. | W.H. Turlington & Co. | 509 East Center Street Lexington, NC 27292 | November 3, 1980 |
| 233. | Wachovia Securities, Inc. | 201 North Tryon Street Charlotte, NC 28202 | April 6, 1990 |
| 234. | Wachovia Securities, LLC | 901 East Byrd Street Richmond, VA 23219 | July 1, 2003 |
| 235. | Wayne Hummer & Co. | 300 South Wacker Drive Chicago, IL 60606 | January 25, 1983 |
| 236. | Web Street Securities, Inc. | 222 South Riverside Plaza 11th Floor Chicago, IL 60601 | April 27, 2000 |
| 237. | Wedbush Morgan Securities | 1000 Wilshire Boulevard Los Angeles, CA 90030 | December 24, 1984 |
| 238. | Weiss, Peck & Greer | One New York Plaza New York, NY 10004 | June 16, 1982 |
| 239. | Wells Advisors, Inc. | 3885 Holcomb Bridge Road Norcross, GA 30092 | March 20, 1992 |
| 240. | Wexford LLC Corporation | 1 New York Plaza 11th Floor New York, NY 10292 | June 30, 1998 |
| 241. | Wheat, First Securities, Inc. | 707 East Main Street P.O. Box 1357 Richmond, VA 23211 | March 23, 1983 |
| 242. | William R. Hough & Co., Inc. | 100 2nd Avenue South Suite 800 St. Petersburg, FL 33701 | April 18, 1995 |
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