| Plan Sponsors |
| THE PONDEROSA TELEPHONE CO |
| O'NEILS | CA | 93645 |
| BLISS & LAUGHLIN IND.INC. |
| OAK BROOK | IL | 60521 |
| WEST TEMPORARY SERVICE, INC. |
| OAK BROOK | IL | 60521 |
| NEW RIVER SUPPLY CO INC |
| OAK HILL | WV | 25901 |
| FISCH'S SUBURBAN SHOP, INC. |
| OAK HURST | NJ | 01712 |
| RAILWAY ENGINEERING & SUPPLY CO. INC. |
| OAK LAWN | IL | 60453 |
| OAK PARK HOSPITAL |
| OAK PARK | IL | 60304 |
| SNAPPER INN, INC. |
| OAKDALE | NY | 11769 |
| OAKFORD PLUMBING SUPPLY INC |
| OAKFORD | PA | 19047 |
| ARMIT CORPORATION |
| OAKLAND | CA | 94609 |
| BAY AREA CONTROLS, INC |
| OAKLAND | CA | 94607 |
| CITY AND COUNTY EES CREDIT UNI |
| OAKLAND | CA | 94621 |
| CIVIC CENTER HOSPITAL FOUNDATION |
| OAKLAND | CA | 94609 |
| COLONIAL FOOD SUPPLY OF CALIFO |
| OAKLAND | CA | 94707 |
| GOLDMAN'S HAYWARD INC. |
| OAKLAND | CA | 94607 |
| GOLDMAN'S STORE |
| OAKLAND | CA | 94607 |
| GOLDMANS FREEMONT INC. |
| OAKLAND | CA | 94607 |
| GOLDMANS OF CALIFORNIA |
| OAKLAND | CA | 94607 |
| GOLDMANS WALNUT CREEK, INC. |
| OAKLAND | CA | 94607 |
| MORRIS DRAYING COMPANY |
| OAKLAND | CA | 94603 |
| ROTARY CLUB OF OAKLAND, CA |
| OAKLAND | CA | 94612 |
| WIRTH COMPANY INC |
| OAKLAND | CA | 94545 |
| BENNETT AUTO SUPPLY INC OF FT LAUDERDALE |
| OAKLAND PARK | FL | 33308 |
| W H MCARDLE AND SONS INC |
| OAKS | PA | 19456 |
| HILLS VAN SERVICE INC. |
| OCALA | FL | 32670 |
| RUSH'S TRACTOR CO |
| OCALA | FL | 32670 |
| DUNMOR MOTEL INC. |
| OCEAN CITY | NJ | 08225 |
| GATEWAY MOTEL INC |
| OCEAN CITY | MD | 21842 |
| FAIRFIELD APPAREL, INC |
| OCEANPORT | NJ | 07757 |
| ARNOLD BARSKY, INC. |
| OCEANSIDE | NY | 11572 |
| ELMAN KNITTING MILLS INC |
| OCEANSIDE | NY | 11572 |
| GLEN FALLS NEWSPAPERS INC. |
| OCEANSIDE | CA | 92054 |
| REDI-RECORDS PAYROLL SYSTEMS, INC. |
| OCEANSIDE | NY | 11572 |
| ATHLETIC SUPPLY, INC. |
| ODESSA | TX | 79761 |
| FIRST NATIONAL BANK OF OELWEIN |
| OELWEIN | IA | 50662 |
| BURTON-WALKER LUMBER CO. |
| OGDEN | UT | 84402 |
| MOUNTAIN STATES IMPLEMENT CO. |
| OGDEN | UT | 84409 |
| ACID ENGINEERS INC |
| OKLAHOMA | OK | 73112 |
| AMERICAN BUILDERS SUPPLY CONTRACT SALES,INC. |
| OKLAHOMA CITY | OK | 73105 |
| BARLETT SAFE & DESK CO. |
| OKLAHOMA CITY | OK | 73107 |
| BELCO, INC |
| OKLAHOMA CITY | OK | 73119 |
| CATTLEMEN'S LIFE INSURANCE CO |
| OKLAHOMA CITY | OK | 73118 |
| CONSTRUCTION BUILDING SPECIALTIES, INC. |
| OKLAHOMA CITY | OK | 73105 |
| FRIENDLY NAT'L. BANK IN SOUTHWEST OKLAHOMA CITY |
| OKLAHOMA CITY | OK | 73159 |
| H. J. JEFFERIES TRUCK LINES |
| OKLAHOMA CITY | OK | 73101 |
| HARRY K. MYERS & COMPANY, INC. |
| OKLAHOMA CITY | OK | 73114 |
| HARTER CONCRETE PRODUCTS |
| OKLAHOMA CITY | OK | 73106 |
| HUSBAND BROTHERS PACKING CO |
| OKLAHOMA CITY | OK | 73125 |
| NUWAY LAUNDRY COMPANY |
| OKLAHOMA CITY | OK | 73106 |
| OKLAHOMA FRACTURING SERVICES INC |
| OKLAHOMA CITY | OK | 73112 |
| WALTER L YOUNT CONSTRUCTION CO., INC. |
| OLAATHE | KS | 66061 |
| D.W. FRANCHOT & CO. INC. |
| OLEAN | NY | 14760 |
| J. H. BURTON AND SONS, INC. |
| OLNEY | MD | 20832 |
| KISOR TIRE CO |
| OLYMPIA | WA | 98501 |
| FRIESLANO FARMS, INC. |
| OMAHA | NE | 68154 |
| JEWISH FEDERATION OF OMAHA,INC |
| OMAHA | NE | 68154 |
| LEO A HOFFMANN MORTUARY |
| OMAHA | NE | 68102 |
| MICKLIN HOME IMPROVEMENT CO. |
| OMAHA | NE | 68102 |
| MYERS, LTD. |
| OMAHA | NE | 68102 |
| NEBRASKA GOODWILL INDUSTRIES |
| OMAHA | NE | 68105 |
| SAFFER OLIVER SALES INC |
| OMAHA | NE | 68124 |
| STREISINGER ENTERPRISES INC. |
| OMAHA | NE | 68102 |
| EMPIRE SILK SCREEN COMPANY INC |
| ONALASKA | WI | 54650 |
| CENTRAL SERVICE OF ONEIDA, INC |
| ONEIDA | NY | 13421 |
| LANE WAY, INC |
| ONEONTA | NY | 13820 |
| COLUMBIA PEST CONTROL COMPANY |
| ONTARIO | CA | 91761 |
| HALLKRAFT CONTAINER CORPORATION |
| ONTARIO | CA | 91761 |
| MILLER SURPLUS INC |
| ONTARIO | CA | 91761 |
| A.D.H., INC. |
| OPA LOCKA | FL | 33054 |
| CURRENT BUILDERS, INC. |
| OPA LOCKA | FL | 33054 |
| SOUTHERN WIRE CLOTH CO. |
| OPA LOCKA | FL | 33054 |
| PALLETS ASSOCIATES, INC. |
| ORANGE | TX | 77630 |
| PAUL MUENCH CO. |
| ORANGE | CA | 92668 |
| STAR REDI-MIX, INC. |
| ORANGEBURG | SC | 29115 |
| BUFFALO FUEL CO. INC. |
| ORCHARD PARK | NY | 14127 |
| MFG GOLF & COUNTRY CLUB |
| ORELAND | PA | 19075 |
| THE MATERNITY SHOP, INC |
| ORINDA | CA | 94563 |
| H WATERBURY AND SONS COMPANY |
| ORISKANY | NY | 13424 |
| HUYCK VAN LINES, LTD |
| ORISKANY | NY | 13424 |
| ACME OIL CO. INC. |
| ORLANDO | FL | 32809 |
| AL SEIM APPRAISAL SERVICE INC |
| ORLANDO | FL | 32803 |
| BEL-AIRE HOMES, INC. |
| ORLANDO | FL | 32804 |
| GRA-MAR, INC. |
| ORLANDO | FL | 32803 |
| SUPERIOR GAS CORP OF ORLANDO |
| ORLANDO | FL | 32808 |
| SYD HARRIS, INC |
| ORLANDO | FL | 32801 |
| CHITWOOD FARM EQUIPMENT CO. |
| OSCEOLA | AR | 72370 |
| MORNING STAR HOMES INC |
| OSDENSBURG | NY | 13669 |
| HEINS ENTERPRISE, INC. |
| OSHKOSH | WI | 54901 |
| JUMPING RUN CLUB INC |
| OVERHILLS | NC | 28370 |
| OVERHILLS INC |
| OVERHILLS | NC | 28370 |
| DOURON,INC. |
| OWINGS MILLS | MD | 21117 |
| MORAINE PRODUCTS, INC. |
| OWOSSO | MI | 48867 |
| VENTROLA MFG CO |
| OWOSSO | MI | 48867 |
| GENERAL PROCESSORS, INC. |
| OXFORD | NC | 27565 |
| PHI KAPPA TAU FRATERNITY |
| OXFORD | OH | 45056 |
| SUTHERLAND OIL CO |
| OXFORD | MI | 48051 |
| CHASE PRODUCTION COMPANY |
| OXNARD | CA | 93032 |
| DONLON FARMS, INC |
| OXNARD | CA | 93030 |
| OXNARD LEMON ASSOCIATION |
| OXNARD | CA | 93030 |
| OXNARD REFINERY |
| OXNARD | CA | 93032 |
| HENRY G GILPIN CO |
| OXON HILL | DC | 20032 |
| G. MILLER MACHINE CO INC |
| OZONE PARK | NY | 11416 |