| Plan Sponsors |
| AURORA AUTO SUPPLY INC. |
| AURORA | CO | 80010 |
| HOFFMAN HEIGHTS HARDWARE, INC. |
| AURORA | CO | 80010 |
| CURTIS INC |
| COMMERCE CITY | CO | 80022 |
| GENUINE AUTOMOTIVE PARTS,INC. |
| ENGLEWOOD | CO | 80110 |
| MOUNTAIN STATES LUMBER DEALERS ASSOCIATION |
| LITTLETON | CO | 80120 |
| WOODMAN BROS., INC. |
| LITTLETON | CO | 80120 |
| TOOLS UNLIMITED LTD. |
| DENVER | CO | 80200 |
| CENTENNIAL OIL CO. |
| DENVER | CO | 80202 |
| CUSTOM CHEMICAL CO. INC. |
| DENVER | CO | 80202 |
| DAVIS & SHAW FURNITURE CO |
| DENVER | CO | 80202 |
| WILSON CREECH INSURANCE AGENCY |
| DENVER | CO | 80202 |
| FIRST FINANCIAL MOTEL CORPORAT |
| DENVER | CO | 80203 |
| FIRST SERVICE CORPORATION |
| DENVER | CO | 80203 |
| FIRST TRUST CORPORATION |
| DENVER | CO | 80203 |
| EQUIPMENT ENGINEERING CO |
| DENVER | CO | 80204 |
| THE MATERIALS HANDLING EQUIPMENT CO. |
| DENVER | CO | 80204 |
| SANBORN & STRONG INSURANCE, INC. |
| DENVER | CO | 80204 |
| MILE HI DEEP ROCK WATER COMPANY |
| DENVER | CO | 80205 |
| SPIVAK ART SUPPLY CO INC. |
| DENVER | CO | 80206 |
| PORCELAIN ENAMEL, INC. |
| DENVER | CO | 80209 |
| PORCELAIN ENAMEL, INC |
| DENVER | CO | 80209 |
| EWING PAINT & WALLPAPER INC |
| DENVER | CO | 80211 |
| AMERICAN SEMI-TRAILERS INC |
| DENVER | CO | 80216 |
| THE CASUAL SHOP,INC. |
| DENVER | CO | 80216 |
| WEICKER MOVING & STORAGE COMPANY |
| DENVER | CO | 80216 |
| KAYLINE MANUFACTURING CO. |
| DENVER | CO | 80221 |
| COLORADO HEART ASSOC |
| DENVER | CO | 80222 |
| SIEGRIST CONSTRUCTION CO. |
| DENVER | CO | 80229 |
| AQUAFILTER CORPORATION |
| DENVER | CO | 80239 |
| HURLEY MATERIAL HANDLING CO |
| DENVER | CO | 80239 |
| THE SCOTTS LIQUID GOLD INC |
| DENVER | CO | 80239 |
| SHARP ELECTRIC, INC |
| GIBBSBORO | NJ | 80260 |
| GLASSBORO SERVICE ASSOCIATION, INC. |
| GLASSBORO | NJ | 80280 |
| THE BASE CAMP INC. |
| BOULDER | CO | 80302 |
| CAMPBELL'S PIANOS & ORGANS, INC. |
| FT. COLLINS | CO | 80521 |
| COLORADO ALPINE ENTERPRISES, INC. |
| FORT COLLINS | CO | 80521 |
| ECOLOGY CONSULTANTS, INC. |
| FORT COLLINS | CO | 80522 |
| KAYDEE CONTRACTORS, INC. |
| MT. HOLLY | NJ | 80600 |
| GOLDEN CYCLE CORP. |
| COLORADO SPRING | CO | 80903 |
| PIKES PEAK FAMILY COUNSELING & MENTAL HEALTH CENTER |
| COLORADO SPRING | CO | 80906 |
| H W HOUSTON CONSTRUCTION CO |
| PUEBLO | CO | 81003 |
| HOBBS LINOLEUM TILE & CARPET CO., INC. |
| PUEBLO | CO | 81003 |
| ARAPAHOE INVESTMENTS ENTERPRISES, INC. |
| ALAMOSA | CO | 81101 |
| CITIZENS BANK OF PAGOSA SPRINGS |
| PAGOSA SPRINGS | CO | 81147 |
| CITY MARKET, INC |
| GRAND JUNCTION | CO | 81501 |
| ASPEN SPORTS INC. |
| ASPEN | CO | 81611 |
| TORRINGTON CEMENT PRODUCTS,INC |
| TORRINGTON | WY | 82240 |
| BUCKING HORSE INC |
| RAWLINGS | WY | 82301 |
| UNION MERCANTILE AND SUPPLY COMPANY, INC. |
| ROCK SPRINGS | WY | 82901 |
| PIONEER METAL FINISHING INC. |
| FRANKLINVILLE | NJ | 83220 |
| FIRST FEDERAL SAVINGS & LOAN A |
| TWIN FALLS | ID | 83301 |
| IDAHO BEAN & ELEVATOR CO. |
| TWIN FALLS | ID | 83301 |
| WEFCO, INC |
| BUHL | ID | 83316 |
| JACK THOMAS GRAIN AND LIVESTOCK CO. INC. |
| IDAHO FALLS | ID | 83401 |
| VALLEY BANK |
| IDAHO FALLS | ID | 83401 |
| REINKE GRAIN CO., INC. |
| ASHTON | ID | 83420 |
| W & W TRANSPORTATION, INC. |
| MERIDIAN | ID | 83642 |
| HOFF COMPANIES, INC. |
| BOISE | ID | 83705 |
| HOFF FOREST PRODUCTS, INC. |
| BOISE | ID | 83705 |
| HOFF LUMBER COMPANY |
| BOISE | ID | 83705 |
| REXBURG LUMBER COMPANY |
| BOISE | ID | 83705 |
| RONDE VALLEY LUMBER COMPANY |
| BOISE | ID | 83705 |
| WESTERN FOREST PRODUCTS,INC. |
| BOISE | ID | 83705 |
| BOWLERAMA INC |
| MOSCOW | ID | 83843 |
| FRALINGERS INC. |
| ATLANTIC CITY | NJ | 84010 |
| WEIGHT WATCHERS OF SOUTHERN IDAHO |
| SALT LAKE CITY | UT | 84106 |
| IDAHO PETERBILT, INC |
| SALT LAKE CITY | UT | 84111 |
| INTER MOUNTAIN BOILER COMPANY INC. |
| SALT LAKE CITY | UT | 84115 |
| BURTON-WALKER LUMBER CO. |
| OGDEN | UT | 84402 |
| MOUNTAIN STATES IMPLEMENT CO. |
| OGDEN | UT | 84409 |
| LAKE MEAD LAND & WATER CO |
| PHOENIX | AZ | 85002 |
| DYE MEDICAL & OXYGEN CO., INC. |
| PHOENIX | AZ | 85005 |
| OTTO STEIN MUSIC CO, INC |
| PHOENIX | AZ | 85006 |
| RAMADA WISCONSIN, INC. |
| PHOENIX | AR | 85008 |
| CLIMATE CONTROL, INC |
| PHOENIX | AZ | 85009 |
| DESERT CABLE & ENGINEERING INC |
| PHOENIX | AR | 85009 |
| PHOENIX STEEL MFG CO |
| PHOENIX | AZ | 85009 |
| DEL E. WEBB CORP |
| PHOENIX | AZ | 85012 |
| FAIRBURN ASSOCIATION INC. |
| PHOENIX | AZ | 85013 |
| ARIZONA LAWN KING INC |
| PHOENIX | AZ | 85014 |
| LYLE O'KEEFE INTERNATIONAL ADJUSTMENT CO. |
| PHOENIX | AZ | 85015 |
| CLYDE NELSON CONSTRUCTION CO. |
| PHOENIX | AZ | 85016 |
| MARKET RESEARCH INTERVIEWING SERVICE, INC. |
| PHOENIX | AZ | 85016 |
| WEIGHT WATCHERS OF ARIZONA, INC. |
| PHOENIX | AZ | 85016 |
| FARMERS PRODUCE CO., INC. |
| PHOENIX | AZ | 85019 |
| STEWART MANUFACTURING CO., INC |
| PHOENIX | AZ | 85019 |
| BLACKMAN ENTERPRISES INC. |
| PHOENIX | AZ | 85021 |
| LEISURE LAWN STONE OF ARIZONA, INC. |
| PHOENIX | AZ | 85040 |
| THE GREYHOUND CORPORATION |
| PHOENIX | AZ | 85077 |
| ARIZONA BILTMORE HOTEL, INC. |
| MESA | AZ | 85201 |
| NORM BINGHAM TRACTOR & EQUIPMENT CO. |
| CASA GRANDE | AZ | 85222 |
| RURAL/METRO FIRE PROTECTION CO |
| SCOTTSDALE | AZ | 85251 |
| TRADER GENE INC. |
| SCOTTSDALE | AZ | 85251 |
| GODBER'S GIFT SHOPS |
| SCOTTSDALE | AR | 85252 |
| THUNDERBIRD PHARMACY INC. |
| SCOTTSDALE | AZ | 85254 |
| CITIZENS TITLE & TRUST CO. |
| YUMA | AZ | 85364 |
| CWR CITRUS PROCESSORS INC. |
| YUMA | AZ | 85364 |
| NATIONAL ASSOCIATION OF MEAT PURVEYORS |
| TUSCON | AZ | 85704 |
| ROCHEFORD INSURANCE AGENCY INC |
| TUCSON | AZ | 85715 |
| ANDERSON PAINTING CO INC |
| TUCSON | AR | 85719 |
| JOHN F. BADGER REALTY, INC |
| TUCSON | AZ | 85719 |
| PRIOR TYPEWRITER COMPANY |
| TRENTON | NJ | 86080 |
| MATHIESON SALES, INC. |
| KINGMAN | AR | 86401 |
| FOODLAND MARKETS, INC. |
| LAKE HAVASU CITY | AZ | 86403 |
| ALBUQUERQUE DOOR CO |
| ALBUQUERQUE | NM | 87107 |
| BRAKE & DRIVE TRAIN, INC |
| ALBUQUERQUE | NM | 87107 |
| A & H AUTOMOTIVE, INC |
| ALBUQUERQUE | NM | 87108 |
| SHAW MOBILE HOMES, INC. |
| ALBUQUERQUE | NM | 87108 |
| MORTON EMPLOYEES FEDERAL CREDIT UNION |
| HUTCHINSON | KS | 87501 |
| UNITED SAVINGS & LOAN ASSN. |
| LOS ALAMOS | NM | 87544 |
| LAS VEGAS LUMBER COMPANY |
| LAS VEGAS | NM | 87701 |
| MORA-SAN MIGUEL ELECTRIC COOPERATIVE, INC. |
| MORA | NM | 87732 |
| BROOK WAREHOUSING CORP |
| FINDERNE | NJ | 88050 |
| MCDANIEL'S INC |
| CLOVIS | NM | 88101 |
| B & H MAINTENANCE & CONSTRUCTION COMPANY |
| EUNICE | NM | 88231 |
| NEVADA THEATRE CORP. |
| LAS VEGAS | NV | 89104 |
| ED VON TOBEL LUMBER CO |
| LAS VEGAS | NV | 89109 |
| FIRST NATIONAL BANK OF ELY |
| ELY | NV | 89301 |
| STANDARD MARKET INC |
| ELY | NV | 89301 |
| PAUL'S PAYLESS LIQUORS, INC |
| RENO | NV | 89501 |
| SCOTT MOTOR CO. |
| RENO | NV | 89510 |
| KEYSTONE FUEL C/O BERT CATON |
| RENO | NV | 89513 |