| Plan Sponsors |
| SOUTH PATTERSON USED CARS, INC |
| VALDOSTA | GA | 31601 |
| BANK OF VALENTINE |
| VALENTINE | NE | 68102 |
| MANHATTAN COMMERCIAL CORP |
| VALLEY STREAM | NY | 11582 |
| PHOENIX CONSTRUCTION CORP |
| VALLEY STREAM | NY | 11580 |
| JAMES G RICHMOND INC |
| VALPARAISO | IN | 46383 |
| CITIZENS BANK & TRUST CO. OF VAN BUREN |
| VAN BUREN | AR | 72956 |
| BLANCO INVESTMENTS & LAND CO. |
| VAN NUYS | CA | 91405 |
| RANCHO SESPE C/O SUNKIST GROWERS INC. |
| VAN NUYS | CA | 91409 |
| CONSUMER'S OIL, INC. |
| VEAZIE | ME | |
| ANDERSON ELECTRIC SUPPLY, INC. |
| VENICE | FL | 33595 |
| F. B. CONDOMINIUMS, INC. |
| VENICE | FL | 33595 |
| KORB'S TRADING POST, INC |
| VENTURA | CA | 93003 |
| J. H. HENDRIE FARMS INC. |
| VENUS | FL | 33960 |
| ITT LIGHTING FIXTURE DIVISON |
| VERMILION | OH | 44089 |
| SIOUX ALFALFA MEAL CO |
| VERMILLION | SD | 57069 |
| DOUTHIT GROVE CARE INC |
| VERO BEACH | FL | 32960 |
| BURKART BROTHERS, INC. |
| VERPLANCK | NY | 10596 |
| D. CERRETANI & SONS, INC. |
| VESTAL | NY | 13850 |
| ROWAN LUMBER & SUPPLY COMPANY |
| VICTORIA | TX | 77901 |
| PENNINGTON GRAIN AND SEED INC. |
| VIDALIA | GA | 30474 |
| DUNCAN LANDSCAPE ASSOCIATES IN |
| VIENNA | OH | 44473 |
| VINALHAVEN LIGHT & POWER CO |
| VINALHAVEN | ME | 04863 |
| RUDOLF MECKEL AND SON, INC. |
| VINELAND | NJ | 08360 |
| THE TIRE RETREAD CO. INC. |
| VIRGINIA | MN | 55708 |
| ADAMSON OIL CO INC |
| VIRGINIA BEACH | VA | 23462 |
| H. W. CONSTRUCTION REALTY, INC |
| VOORHEESVILLE | NY | 12186 |