| Plan Sponsors |
| COCA-COLA BOTTLING WORKS OF JACKSON INC. |
| JACKSON | TN | 38301 |
| CONTROL SYSTEMS, INC. |
| JACKSON | MS | 39202 |
| D L BOONE & SON INC |
| JACKSON | NC | 27845 |
| DIXON MACHINE CO., INC. |
| JACKSON | MI | 49202 |
| GULFPORT CONSTRUCTION CO., INC |
| JACKSON | MI | 39206 |
| MISSISSIPPI WHOLESALE FURNITURE CO.,INC. |
| JACKSON | MS | 39216 |
| GRAPHC FINISHERS, INC |
| JACKSON HEIGHTS | NY | 11372 |
| AGL CORP. BLOUNT & GEORGE, INC. |
| JACKSONVILLE | AR | 72076 |
| BURGMAN SUPPLY CO. |
| JACKSONVILLE | FL | 32209 |
| CREEL ELECTRIC CO INC |
| JACKSONVILLE | FL | 32205 |
| DONALDSON ELECTRIC CO., INC. |
| JACKSONVILLE | FL | 32208 |
| FIRST GUARANTY BANK & TRUST CO |
| JACKSONVILLE | FL | 32204 |
| GREENVILLE CITY COACH LINES INC. |
| JACKSONVILLE | FL | 32217 |
| HOFFERT MARINE, INC. |
| JACKSONVILLE | FL | 32202 |
| LAKE FOREST AUTO PARTS, INC. |
| JACKSONVILLE | FL | 32208 |
| THE SOUTHEAST MECHANICALS, INC |
| JACKSONVILLE | FL | 32207 |
| STAMATS DISTRIBUTING CO. |
| JACKSONVILLE | NC | 28540 |
| WEIGHTS WATCHERS OF NORTHEAST FLORIDA INC. |
| JACKSONVILLE | FL | 32216 |
| HUXHAM HEATING & AIR CONDITIONING INC. |
| JACKSONVILLE BEACH | FL | 32250 |
| ABBOTT WIRE PRODUCTS, INC. |
| JAMAICA | NY | 11435 |
| AMERICAN HOUSECRAFT CORP. |
| JAMAICA | NY | 11431 |
| BEN STRAUSS INDUSTRIES INC. |
| JAMAICA | NY | 11434 |
| BEST LUMBER & MILLWORK CO., INC. |
| JAMAICA | NY | 11433 |
| BRINSON'S UNITED RECREATION CORP. |
| JAMAICA | NY | 11432 |
| CIRCLE TIRE CORP INC |
| JAMAICA | NY | 11432 |
| HILLSIDE AUTO SCHOOL, INC. |
| JAMAICA | NY | 11432 |
| MAGNETRONICS CONTROLS INC |
| JAMAICA | NY | 11432 |
| METROPOLITAN MIRROR & GLASS CO., INC. |
| JAMAICA | NY | 11423 |
| O & A MOHRMANN, INC |
| JAMAICA | NY | 11435 |
| OVERSEAS NATIONAL AIRWAYS INC. |
| JAMAICA | NY | 11430 |
| COCA-COLA BOTTLING CO. OF JAMETOWN, N.D. |
| JAMESTOWN | ND | 58401 |
| FRANTZ & RUSSELL SANITARY SERVICE INC. |
| JAMESTOWN | NY | 14701 |
| WATSON MFG CO INC |
| JAMESTOWN | NY | 14701 |
| GIBBS MANUFACTURING & RESEARCH CORPORATION |
| JANESVILLE | WI | 53545 |
| JANESVILLE MEDICAL CENTER LTD. |
| JANESVILLE | WI | 53545 |
| LEIN OIL CO |
| JANESVILLE | WI | 53545 |
| CECIL KAISER, INC |
| JASPER | IN | 47546 |
| DELTA STEEL FORM AND FABRICATI |
| JEFFERSON | LA | 70181 |
| THE JEFFERSON MILLS, INC. |
| JEFFERSON | GA | 30549 |
| BARBIERI & KLINE, INC. |
| JENKINTOWN | PA | 19046 |
| FIDELITY FEDERAL GROUP |
| JENKINTOWN | PA | 19046 |
| A & D PACKING CORP |
| JERSEY CITY | NJ | 07306 |
| A. Z. FORD, INC. |
| JERSEY CITY | NJ | 07304 |
| DAN DEE IMPORTS INC. |
| JERSEY CITY | NJ | 07305 |
| DON-DEE TRUCKING CORPORATION |
| JERSEY CITY | NJ | 07306 |
| PALACE DRUG STORE INC |
| JERSEY CITY | NJ | 07302 |
| RAPID DISTRIBUTING CORPORATION |
| JERSEY CITY | NJ | 07307 |
| WILTON MERCHANDISE CO INC |
| JERSEY CITY | NJ | 07306 |
| FARMERS MUTUAL TELEPHONE CO |
| JESUP | IA | 50648 |
| COOLIDGE JOHNSON GENERAL CONTRACTOR,INC. |
| JOHNSON CITY | TN | 37601 |
| HARRY'S PIZZA, INC. |
| JOHNSTOWN | PA | 15905 |
| MCCLURE & MCCLURE INC |
| JOHNSTOWN | PA | 15907 |
| MID-STATE MORTGAGE CO, INC |
| JOHNSTOWN | PA | 15901 |
| SUPPES MOTOR SALES CO. |
| JOHNSTOWN | PA | 15901 |
| MSL INDUSTRIES, INC |
| JOLIET | IL | 60436 |
| LOW TEMP MFG. CO., INC. |
| JONESBORO | GA | 30236 |
| TRIPLE A TUBE INC. |
| JONESVILLE | MI | 49250 |
| TRIPLE A TUBE, INC. |
| JONESVILLE | MI | 49250 |
| MIDWESTERN MATERIAL CO. INC. |
| JOPLIN | MO | 64801 |
| JOPPATOWNE UTILITIES CORP |
| JOPPA | MD | 21085 |
| CHANNEL FLYING, INC |
| JUNEAU | AK | 99801 |
| ROOD LANDSCAPE CO INC |
| JUPITER | FL | 33458 |