| Plan Sponsors |
| L & M DEVELOPMENT CORP. |
| FORT MEYES | FL | 33901 |
| L & M FRUIT CO., INC. |
| BARTLOW | FL | 33830 |
| L & S AMUSEMENTS INC |
| MIAMI | FL | 33169 |
| L. B. EVANS' SON CO |
| WAKEFIELD | MA | 01880 |
| L. B. PIERECE AGENCY INC |
| HONEOYE FALLS | NY | 14471 |
| L. BERNSTEIN FURNITURE CO. INC. |
| CUMBERLAND | MD | 21502 |
| L. G. STEWART INSURANCE AGENCY, INC. |
| CHICAGO | IL | 60604 |
| L. HOPKINS MANUFACTURING CO. |
| LAKE CITY | PA | 16423 |
| L.H. BRONSTEIN PAPER CO, INC. |
| PHILADELPHIA | PA | 19103 |
| L.S.D. EMPLOYEES CREDIT UNION INC |
| LEXINGTON | KY | 40507 |
| LA SALLE AUTOMOTIVE DIST. CORP |
| NEW YORK | NY | 10023 |
| LABELLE CONVALESCENT HOME, INC |
| DETROIT | MI | 48238 |
| THE LABOITEAUX COMPANY |
| CINCINNATI | OH | 45209 |
| LACKMAN INVESTMENT COMPANY |
| SPOKANE | WA | 99204 |
| LACROSSE TELEPHONE CORP |
| MONROE | LA | 71201 |
| LAFAYETTE ASTOR CORP. |
| NEW YORK | NY | 10003 |
| LAFAYETTE FOOTWEAR CORPORATION |
| NEW YORK | NY | 10001 |
| LAFAYETTE RADIO ELECTRONICS CORPORATION |
| SYOSSET | NY | 11791 |
| LAFAYETTE WELL SERVICE INC |
| LAFAYETTE | LA | 70505 |
| LAG DRUG CO |
| CHICAGO | IL | 60632 |
| LAGUE, INC |
| MONTPELIER | VT | 05602 |
| LAHIERE' RESTAURANT INC |
| ST. PRINCETON | NJ | 08540 |
| LAKE CITY BEVERAGE INC |
| LACONIA | NH | 03246 |
| LAKE CITY MOTOR PARTS, INC. |
| LAKE CITY | FL | 32055 |
| LAKE FOREST AUTO PARTS, INC. |
| JACKSONVILLE | FL | 32208 |
| LAKE GARFIELD CITRUS COOPERATIVE |
| BARTOW | FL | 33850 |
| LAKE MEAD LAND & WATER CO |
| PHOENIX | AZ | 85002 |
| LAKE-RIVER TERMINALS INC |
| BERWYN | IL | 60405 |
| LAKEDALE TELEPHONE CO |
| ANNANDALE | MN | 55302 |
| LAKELAND FEDERAL SAVINGS & LOAN ASSOCIATION |
| DETROIT LAKES | MN | 56501 |
| LAKES ELECTRIC CONSTRUCTION CO |
| ERIE | PA | 16503 |
| LAKEWOOD DENTAL LABORATORY INC |
| LAKEWOOD | OH | 44107 |
| LAMBERT AND WELLS CONSTRUCTION |
| SAN FRANCISCO | CA | 94103 |
| LAMKIN LEATHER & RUBBER CO. |
| CHICAGO | IL | 60622 |
| LANCASTER TANKS & STEEL PRODUCTS,INC. |
| LANCASTER | PA | 14086 |
| LANCASTER VALITE INC |
| LANCASTER | PA | 17601 |
| LAND NEIL, INC. |
| WOODRIDGE | NJ | 07075 |
| LANE WAY, INC |
| ONEONTA | NY | 13820 |
| LANE-MILES STANDISH CO. |
| PORTLAND | OR | 97209 |
| LARRY DORST RADIO & TELEVISION INC. |
| MILWAUKEE | WI | 53217 |
| LARSON DISTRIBUTING CO. INC. |
| MITCHELL | SD | 57301 |
| LAS VEGAS LUMBER COMPANY |
| LAS VEGAS | NM | 87701 |
| LASALLE INDUSTRIES, INC. |
| NEW YORK | NY | 10003 |
| LAUMAN CO., INC. |
| BETHPAGE | NY | 11714 |
| LAURENCE A. ALEXANDER & CO., INC. |
| NEW YORK | NY | 10022 |
| LAVALLE & MILLS UNDERWEAR CO., INC. |
| BRONX | NY | 10455 |
| LAVE MOTOR COMPANY INC. |
| EFFINGHAM | IL | 62401 |
| LAWNDALE INDUSTRIES, INC. |
| AURORA | IL | 60507 |
| LAWRAN FOUNDRY COMPANY |
| MILWAUKEE | WI | 53219 |
| LAWRENCE LABRIOLA LANDSCAPING |
| ARMONK | NY | 10504 |
| LAWRENCE RUBEN |
| NEW YORK | NY | 10017 |
| LAWRENCEVILLE HARDWARE CO. INC |
| LAWRENCEVILLE | NJ | 08648 |
| LAWS ELECTRICAL ADVERTISING COMPANY, INC. |
| DURHAM | NC | 27704 |
| LAWSON ENTERPRISES INC |
| TORRANCE | CA | 90502 |
| LAWSON GRANITE CO INC |
| BARRE | VT | 05641 |
| LAYNE & BOWLER COMPANY |
| HOUSTON | TX | 75080 |
| LEADING NATIONAL ADVERTISERS I |
| NORWALK | CT | 68560 |
| LEATHER CRAFTSMEN, INC. |
| LYNBROOK | NY | 11563 |
| LEATHER, PLASTIC & NOVELTY WORKERS UNION LOCAL 31 |
| SAN FRANCISCO | CA | 94103 |
| LEATHERNECK MAGAZINE ASSOC.INC |
| QUANTICO | VA | 22134 |
| LEATHERS BEST INC |
| NY | NY | 10005 |
| LEBANON CHEMICAL CORPORATION |
| LEBANON | PA | 17042 |
| LEDKOTE GALVANIZING CO., INC. |
| EVERETT | MA | 02149 |
| LEDO RESTAURANT |
| W. HYATTSVILLE | MD | 20783 |
| LEE MOVING AND STORAGE, INC. |
| NEW ORLEANS | LA | 70129 |
| LEE OIL CO OF GREENSBORO INC |
| GREENSBORO | NC | 27406 |
| LEE ROBERTS MOTORS INC. |
| TRENTON | NJ | 32693 |
| LEGAL SEA FOODS INC |
| CAMBRIDGE | MA | 02139 |
| LEGALCRAFT, INC. |
| CANTON | OH | 44711 |
| LEIDIG'S BAKERY, INC |
| ELLICOT CITY | MD | 21043 |
| LEIN OIL CO |
| JANESVILLE | WI | 53545 |
| LEISEY & TODD FARMS, INC. |
| RUSKIN | FL | 33570 |
| LEISURE LAWN STONE OF ARIZONA, INC. |
| PHOENIX | AZ | 85040 |
| LEISURE TECH CORP |
| ATLANTA | GA | 30342 |
| LEMI EXCAVATORS CO., INC. |
| TUCKERTON | NJ | 08087 |
| LENARDS RESTAURANT & BAR INC |
| PHILADELPHIA | PA | 19148 |
| LENHART MANUFACTURING COMPANY INC. |
| HAMBURG | PA | 19526 |
| LENMAR BUTTON CO., INC. |
| NEW YORK | NY | 10001 |
| LENSOL PROMOTIONAL SALES, INC. |
| LOS ANGELES | CA | 90015 |
| LEO A HOFFMANN MORTUARY |
| OMAHA | NE | 68102 |
| LEO WOLK CO. |
| MINNEAPOLIS | MN | 55416 |
| THE LEON GODCHAUX CLOTHING CO |
| NEW ORLEANS | LA | 70112 |
| LEVI STRAUSS & CO |
| SAN FRANCISCO | CA | 94106 |
| LEVIN FIXTURE CORPORATION |
| FLUSHING | NY | 11354 |
| LEWIS CHEVROLET CO. |
| BECKLEY | WV | 25801 |
| LEXINGTON CONVALESCENT HOME, INC. |
| NEW BRITAIN | CT | 06052 |
| LIBERTY LOAN CORP. |
| ST. LOUIS | MO | 63105 |
| LIEB IRON WORKS CORPORATION |
| RICHMOND HILL | NY | 11418 |
| LIELA DRESS CO., INC. |
| WATERBURY | CT | 06702 |
| LIELA DRESS OF DERBY, INC. |
| WATERBURY | CT | 06702 |
| THE LIEN CHEMICAL COMPANY OF CINCINNATI, INC. |
| CINCINNATI | OH | 45210 |
| LIGGETT SPRING & AXEL CO. |
| MONONGAHELA | PA | 15063 |
| LINBRO SCIENTIFIC INC. |
| HAMDEN | CT | 06514 |
| LINCOLN AUTO SALVAGE, INC. |
| SEATTLE | WA | 98133 |
| LINCOLN LACE & BRAID CO. |
| PROVIDENCE | RI | 02909 |
| LINCOLN MANUFACTURING COMPANY, INC. |
| CHICAGO | IL | 60618 |
| LINCOLNVILLE TELEPHONE CO. |
| LINCOLNVILLE | ME | 04849 |
| LINDE-GRIFFITH CONSTRUCTION CO |
| NEWARK | NJ | 07104 |
| LINE TONE LITHO INC |
| MILWAUKEE | WI | 53202 |
| LINK BUILDING PRODUCTS INC. TRUST |
| GRAND ISLAND | NY | 14072 |
| LINWOOD LUMBER & SUPPLY CO., INC. |
| PATERSON | NJ | 07502 |
| LION TRIM, INC. |
| S. SAN FRANCISC | CA | 94080 |
| LITTLE PRODUCTS CO |
| HARTFORD | CT | 06106 |
| LITTLE TOWN TOGGERY, INC. |
| LAWRENCE | MA | 01840 |
| LIVINGSTON MACHINE PRODUCTS INC. |
| FENTON | MI | 48430 |
| LOCAL 284 INDEPENDENT |
| NEW YORK | NY | 10010 |
| LOCAL 298 AFL-CIO |
| WEST NEW YORK | NJ | 07093 |
| LOCAL 332 INTERNATIONAL BROTHERHOO OF PAINTERS & ALLIED TRADES |
| DOVER | PA | 17315 |
| LOCAL 738 I B OF T |
| CHICAGO | IL | 60606 |
| THE LOCAL AND SHORT HAUL CARRIERS NATIONAL CONFERENCE OF AMERICAN TRUC |
| WASHINGTON | DC | 20036 |
| LOCKWOOD MOTORS, INC |
| PEEKSKILL | NY | 10566 |
| LOCUST FARM DAIRY |
| LIMINGTON | ME | 04049 |
| LODGE CORPORATION |
| ALBANY | NY | 12207 |
| LOEB'S INC. |
| LAFAYETTE | IN | 47901 |
| LOFTIN TIRE COMPANY INC. |
| BESSEMER | AL | 35020 |
| LOGEX METALFAB INC |
| MILWAUKEE | WI | 53202 |
| LOHMANN'S INC. |
| MENOMONEE FALLS | WI | 53051 |
| LOMBI RAVIOLI & FOOD MACHINE CORPORATION |
| BERGENFIELD | NJ | 07621 |
| LONA MANUFACTURING CORP |
| NEW YORK | NY | 10016 |
| LONE STAR SCREW COMPANY |
| HOUSTON | TX | 77020 |
| LONG AND PARENT INSURANCE AGEN |
| FALL RIVER | MA | 02723 |
| LONG ISLAND MOTOR HAULAGE CORP |
| MASPETH | NY | 11377 |
| LONG ISLAND TRAVEL SERVICE CORPORATION |
| LEE COVE | NY | 11542 |
| LOOMIS ELECTRIC CORP |
| STERLING HGTS | MI | 48078 |
| LOPPNOW DRUG INC. |
| THIENSVILLE | WI | 53092 |
| LORAIN PRINTING CO. |
| LORAIN | OH | 44052 |
| THE LOSON'S SUPERMARKET INC. |
| LYONS | NY | 14489 |
| LOU MALLAS INC. |
| NEW YORK | NY | 10018 |
| LOUIS M. SAUNDERS COMPANY INC. |
| NORFOLK | VA | 23504 |
| LOUIS MAULL CO |
| ST LOUIS | MO | 63102 |
| LOUIS P. PIPI AGENCY |
| SPRING LAKE HEIGHTS | NJ | 07762 |
| LOUIS STORES INC. |
| BUFFALO | NY | 14240 |
| LOUISVILLE BOARD OF REALTORS, INC. |
| LOUISVILLE | KY | 40202 |
| LOUISVILLE CROWN, INC. |
| LOUISVILLE | KY | 40203 |
| LOVE OIL CORP |
| POUGHKEEPSIE | NY | 12602 |
| THE LOVETT SCHOOL |
| ATLANTA | GA | 30327 |
| LOVING'S PRODUCE CO. |
| RICHMOND | VA | 23219 |
| LOW TEMP MFG. CO., INC. |
| JONESBORO | GA | 30236 |
| LOWE PAINT COMPANY INC |
| SAN JOSE | CA | 95113 |
| LOWELL WINDOW SHADE CO INC |
| LOWELL | MA | 01850 |
| LOWER VALLEY OIL CO., INC. |
| EL PASO | TX | 79907 |
| LOWERY D. FINLEY & COMPANY |
| NORFOLK | VA | 23514 |
| LOWRANCE BROTHERS & COMPANY |
| DRIVER | AR | 72329 |
| LOWRENCE BROTHERS AND COMPANY |
| DRIVER | AR | 72329 |
| LUBY CHEVROLET CO INC |
| BOSTON | MA | 02215 |
| LUBY LEASING, INC |
| NEW YORK | NY | 10022 |
| LUBY VOLKSWAGEN INC |
| FOREST HILLS | NY | 11375 |
| LUEBKE AUTOMATIC MACHINE CORP. |
| BROOKFIELD | WI | 53005 |
| LUGBILL BROS., INC. |
| ARCHBOLD | OH | 43502 |
| LULLABYE, INC. |
| PALM BEACH | FL | 33480 |
| LUMBER REALTY CORP. |
| RONKONKOMA | NY | 11779 |
| LUMBERTON TRADING CO. |
| LUMBERTON | NC | 28358 |
| LUTZ ENGINEERING CO., INC. |
| PROVIDENCE | RI | 02907 |
| LUTZ PORTION CONTROL INC |
| KANSAS CITY | MO | 64105 |
| LYLE O'KEEFE INTERNATIONAL ADJUSTMENT CO. |
| PHOENIX | AZ | 85015 |
| LYLES CHEVROLET COMPANY |
| HIGH POINT | NC | 27262 |
| LYMAN A BEECHER INC |
| BREWSTER | NY | 10509 |
| LYNN MCGUFFY CO., INC. |
| HOUSTON | TX | 77057 |
| LYNN SCREW CORP. |
| LYNN | MA | 01901 |
| LYON TRANSPORTATION LINES, INC |
| ERIE | PA | 16512 |
| LYONS STEEL ERECTING & RIGGING CORP. |
| SOMERDALE | NJ | 08083 |
| LYTRON, INC., |
| WOBURN | MA | 01801 |