| Plan Sponsors |
| W & W TRANSPORTATION, INC. |
| MERIDIAN | ID | 83642 |
| W H MCARDLE AND SONS INC |
| OAKS | PA | 19456 |
| W HARLEY MILLER INC |
| MARTINSBURG | WV | 25401 |
| W R COBB COMPANY |
| CRANSTON | RI | 02910 |
| W-M LUMBER & WOOD PRODUCTS,INC |
| NEW ALBANY | IN | 47150 |
| W. A. GARRISON INVESTMENT CO |
| POPLAR BLUFF | MO | 63901 |
| W. A. GAY & CO., INC. |
| IOWA CITY | IA | 52240 |
| W. A. VOELL MACHINERY CO. |
| BROOKFIELD | WI | 53005 |
| W. B. CHICK CO., INC. |
| LEXINGTON | KY | 40505 |
| W. C. HAAS & CO. INC. |
| KANSAS CITY | MO | 64111 |
| W. F. SCHMIDTS DBA SCHMIDTS MEATS |
| CINCINNATI | OH | 45231 |
| W. F. WOOD ENGINEERING CORP |
| HOLLISTON | MA | 01746 |
| W. H. SCHNEIDER CO. |
| KANSAS CITY | MO | 64112 |
| W. I. CLARK COMPANY |
| WALLINGFORD | CT | 06492 |
| W. L. CONSTRUCTION CO. |
| HADDONFIELD | NJ | 08033 |
| W. P. DAVIES OIL CO. |
| BAKERSFIELD | CA | 93308 |
| W. P. HICKMAN CO. |
| ASHEVILLE | NC | 28802 |
| W. R. MIKESELL & SON, INC. |
| PITTSBURGH | PA | 15221 |
| W. ROGERS CO. |
| LEXINGTON | KY | 40511 |
| W. S. CLANCY & SONS INC |
| BRANFORD | CT | 06405 |
| W. S. GOODRICH, INC |
| EPPING | NH | 03042 |
| W.B. OLSON,INC. |
| NORTHBROOK | IL | 60062 |
| W.J. MOORE,INC. |
| NEW BLOOMFIELD | PA | 17068 |
| W.R. VERMILLION INC. |
| SPRINGFIELD | MO | 65802 |
| W.T. GRANT CO |
| NEW YORK | NY | 10001 |
| W.T. RIFE AND CO. |
| HUNTINGTON | WV | 25717 |
| W.W. ADCOCK, INC. |
| HUNTINGTON VALL | PA | 19006 |
| WAIPAHU SHELL SERVICE INC |
| WAIPAHU | HI | 96797 |
| WALES MFG CO INC |
| GASTONIA | NC | 28052 |
| WALKER BROS. INSURANCE INC. |
| SPRINGDALE | AR | 72764 |
| WALL SHIPYARD, INC. |
| HARVEY | LA | 70059 |
| WALLACE MURRAY CORP |
| NEW YORK | NY | 10017 |
| THE WALLER CORP |
| CRYSTAL LAKE | IL | 60014 |
| WALLI'S RESTAURANT #2 |
| FLINT | MI | |
| WALNUT MANAGEMENT,INC. |
| CINCINNATI | OH | 45202 |
| WALRIC CHEVROLET INC |
| BAY SHORE | NY | 11706 |
| WALT MARTIN MOTORS, INC. |
| RICHMOND | CA | 94805 |
| WALTER B HOWE INC |
| PRINCETON | NJ | 08540 |
| WALTER BALLARD OPTICAL COMPANY |
| ATLANTA | GA | 30301 |
| WALTER C. MCCRONE ASSOCIATES, INC. |
| CHICAGO | IL | 60616 |
| WALTER L YOUNT CONSTRUCTION CO., INC. |
| OLAATHE | KS | 66061 |
| WALTER S BLAZER AGENCY, INC |
| EAST MEADOW | NY | 11554 |
| WALTHAM SCREW CO |
| WALTHAM | MA | 02154 |
| WALTON'S VILLAGE RED & WHITE INC. |
| SKANEATELES | NY | 13152 |
| WANKLIN JUICES, INC. |
| PHILADELPHIA | PA | 19129 |
| WAPATO FRUIT PRODUCTS, INC |
| WAPATO | WA | 98951 |
| WARD S. SANDS & CO INC |
| MENDHAM | NJ | 07945 |
| WARDAM STEEL CORP |
| LINDENHURST | NY | 11757 |
| WARFIELD & SANDORD, INC. |
| WASHINGTON | DC | 20001 |
| WAROTEX CO., INC. |
| NEW YORK | NY | 10018 |
| WARREN ASSOCIATES, INC. |
| NEW YORK | NY | 10017 |
| WARREN CONCRETE PRODUCTS INC |
| WARREN | PA | 16365 |
| WARWICK PLUMBING AND HEATING CORPORATION |
| NEWPORT NEWS | VA | 23601 |
| WASHBURN T.V. , INC. |
| INDEPENDENCE | MO | 64050 |
| WASHBURN WIRE COMPANY |
| PHILLIPSDALE | RI | 02916 |
| WASHINGTON CORP |
| COLUMBUS | IN | 47201 |
| WASHINGTON COUNTY BUTANE CO. INC. |
| BARTLESVILLE | OK | 74003 |
| WASHINGTON ELEVATOR, INC. |
| WASHINGTON | MI | 48094 |
| WASHINGTON FORGE, INC. |
| ENGLISHTOWN | NJ | 07726 |
| WASHINGTON SPRING WORKS, INC. |
| WASHINGTON | DC | 20005 |
| WASHINGTON WHOLESALE DRUG EXCHANGE, INC. |
| WASHINGTON | DC | 20002 |
| WATER INDUSTRIES INC |
| ALTON | NH | 03809 |
| WATERS RUBBER CO. |
| BALTIMORE | MD | 21229 |
| WATKINS BROTHERS, INCORPORATED |
| MANCHESTER | CT | 06040 |
| WATKINS PRODUCTS INC |
| WINONA | MN | 55987 |
| WATKINS REST HOME |
| MADISONVILLE | KY | 42431 |
| WATSON MFG CO INC |
| JAMESTOWN | NY | 14701 |
| WATSON'S SERVICES CENTER, INC. |
| GLENELLYN | IL | 60137 |
| WAUSAU BRICK & GYPSUM |
| WAUSAU | WI | 54401 |
| WAYNE BASKET CO. INC. |
| SAN JOSE | CA | 95112 |
| WAYNE CNTY MEDICAL SOCIETY |
| DETROIT | MI | 48207 |
| WAYNE CO-OPERATIVE MILK PRODUCERS, INC. |
| FT. WAYNE | IN | 46805 |
| WAYSIDE GARDENS CO INC. |
| MENTOR | OH | 44060 |
| WEAVER BROS VAN & STORAGE INC |
| DECATUR | IL | 62511 |
| WEBACO OIL CO. INC. |
| WEBSTER | NY | 14580 |
| WEBB ELECTRICAL COMPANY,INC. |
| RICHMOND | VA | 23229 |
| WEBCO CO |
| HUNTINGTON | WV | 25701 |
| WEBER AND JUDD COMPANY, INC. |
| ROCHESTER | MN | 55901 |
| THE WEBSTER WATCH COMPANY INC. |
| NEW YORK | NY | 10016 |
| WEDGE WOOD PHARMACY, INC. |
| NEW YORK | NY | 10003 |
| WEDLER BROS INC |
| CLEVELAND | OH | 44114 |
| WEEKS INTERIOR INC. |
| MUSKOGEE | OK | 74401 |
| WEFCO, INC |
| BUHL | ID | 83316 |
| WEICKER MOVING & STORAGE COMPANY |
| DENVER | CO | 80216 |
| WEIGHT WATCHERS OF ARIZONA, INC. |
| PHOENIX | AZ | 85016 |
| WEIGHT WATCHERS OF CENTRAL CALIFORNIA, INC. |
| SACRAMENTO | CA | 95825 |
| WEIGHT WATCHERS OF PALM BEACH COUNTY |
| WEST PALM BEACH | FL | 33140 |
| WEIGHT WATCHERS OF SOUTHERN IDAHO |
| SALT LAKE CITY | UT | 84106 |
| WEIGHTS WATCHERS OF NORTHEAST FLORIDA INC. |
| JACKSONVILLE | FL | 32216 |
| WEIL & EISENDRATH CO |
| CHICAGO | IL | 60614 |
| WEIL CORP |
| INDIANAPOLIS | IN | 46224 |
| WEIN HARDWARE CO., INC. |
| NEW YORK | NY | 10013 |
| WEINLANDER WOOD PRODUCTS & HOME SUPPLIES INC. PENSION TRUST |
| BLISSFIELD | MI | 49228 |
| WEISBROD'S PRESCRIPTION PHARMACY, INC. |
| NEWARK | NJ | 07106 |
| WEISS SHIRT CO., INC. |
| NEW YORK | NY | 10018 |
| WEISSENBERGER LEASING INC |
| TOLEDO | OH | 43612 |
| WELDING GAS AND EQUIPMENT CO. |
| DETROIT | MI | 48212 |
| WELL DRILLERS, INC. |
| BOLTON | CT | 06040 |
| WELLER BROTHERS WHOLESALE INC |
| SHAMOKIN | PA | 17872 |
| WELLER INVESTMENT COMPANY |
| ROCKY MOUNT | NC | 27801 |
| WELLNER INSURANCE AGENCY INC |
| BRIDGEPORT | CT | 06604 |
| WELLS COMMUNICATIONS SERVICE , INC. |
| TROY | NY | 12180 |
| WENTWORTH INSTITUTE |
| BOSTON | MA | 02115 |
| WERLLA & CO. |
| HOUSTON | TX | 77027 |
| WERNER SPITZ CONSTRUCTION CO. |
| ROCHESTER | NY | 14620 |
| THE WES ZULTY SPORTS, INC. |
| MADISON | WI | 53705 |
| WEST COAST NETTING INC |
| CUCAMONGA | CA | 91730 |
| WEST KENOSHA STATE BANK |
| KENOSHA | WI | 53140 |
| WEST READING DRUG STORE, INC |
| WEST READING | PA | 19602 |
| WEST TEMPORARY SERVICE, INC. |
| OAK BROOK | IL | 60521 |
| WESTERFIELD CHEVROLET CO., INC |
| HAZEN | AR | 72064 |
| WESTERN AUTO ASSOC STORE INC |
| DICKSON | TN | 37055 |
| WESTERN BELTING & MECHANICALS INC. |
| PASAENA | CA | 91101 |
| WESTERN COATING MFG. |
| TROY | MI | 48084 |
| WESTERN COUPLING CORP. |
| BURBANK | CA | 91502 |
| WESTERN EMPLOYMENT SOCIETY, INC. |
| WORCESTER | MA | 01605 |
| WESTERN FAIRS ASSOCIATION, INC. |
| SACRAMENTO | CA | |
| WESTERN FOREST PRODUCTS,INC. |
| BOISE | ID | 83705 |
| WESTERN GILLETTE EMPLOYEE FEDE |
| LOS ANGELES | CA | 90058 |
| WESTERN INTERNATIONAL HOTELS |
| SEATTLE | WA | 98121 |
| WESTERN TRIMMING CORP |
| LOS ANGELES | CA | 90016 |
| WESTFAIR CORPORATION |
| SEATTLE | WA | 98111 |
| WESTFIELD FRIENDS SCHOOL |
| CINNAMINSON | NJ | 08077 |
| WESTFIELD SHEET METAL WORKS, INC. |
| KENILWORTH | NJ | 07033 |
| WESTGATE CALIFORNIA CORPORATION |
| SAN DIEGO | CA | 92101 |
| WESTGATE-CALIFORNIA CORPORATION |
| SAN DIEGO | CA | 92101 |
| WESTLAND PACKAGING INC |
| PACOIMA | CA | 91331 |
| WESTMAR COLLEGE |
| LE MARS | IA | 51031 |
| WESTON PHARMACY, INC. |
| WESTON | MA | 02193 |
| WESTPORT BANK |
| KANSAS CITY | MO | 64111 |
| WESTREICH'S |
| KEYPORT | NJ | 07735 |
| WESTVIEW COUNTRY CLUB |
| MIAMI | FL | 33167 |
| WESTVIEW LANDFILL INC |
| ATLANTA | GA | 30301 |
| WESTVILLE ELECTRIC CO |
| NEW HAVEN | CT | 06505 |
| WESTWATER CO |
| COLUMBUS | OH | 43215 |
| WETMORE ENTERPRISES, INC. |
| HADDONFIELD | NJ | 08033 |
| WHELCHEL HARDWARE COMPANY INC. |
| BRANSON | MO | 65616 |
| WHIP CITY TOOL & DIE CORPORATION |
| SOUTHWICK | MA | 01077 |
| WHIT-SHAW COMPANY, INC. |
| ATLANTA | GA | 30318 |
| WHITE INDUSTRIES INC |
| WESTFIELD | MA | 01085 |
| WHITE RIVER DISTRIBUTORS, INC. OF BATESVILLE |
| BATESVILLE | AR | 72501 |
| WHITE STAR STORES, INC. |
| MEADVILLE | PA | 16335 |
| WHITE SWAN FOODS, INC. |
| WHITE PLAINS | NY | 10601 |
| WHITE'S PHARMACY INC |
| COLUMBUS | OH | 43227 |
| WHITECRAFT INDUSTRIES, INC. |
| MIAMI | FL | 33150 |
| WHITEHEAD PAPER CO.,INC. |
| GAINESVILLE | GA | 30501 |
| WHITEHOUSE ENGINEERING SERVICE, INC. |
| MILWAUKEE | WI | 53212 |
| WHITING CARBIDE EMPLOYEES FEDERAL CREDIT UNION |
| WHITING | IN | 46394 |
| WHITTET-HIGGINS COMPANY |
| PROVIDENCE | RI | 02901 |
| WICHITA AIRCRAFT, INC. |
| WICHITA | KS | 67213 |
| WICHITA BRUSH & CHEMICAL CO. |
| WICHITA | KS | 67211 |
| WIENER & CO. INC. |
| ALLENTOWN | PA | 18101 |
| WIGGINS AUTO PARTS INC |
| PANAMA CITY | FL | 32401 |
| WIGGLESWORTH INC. |
| HIGHLAND PARK | IL | 60035 |
| WILFRED LABORATORIES, INC |
| NEW YORK | NY | 10019 |
| WILHOW CORP |
| PITTSBURG | KS | 66762 |
| WILKS CONSTRUCTION, INC. |
| ROGERS | AR | 72756 |
| WILLAIM J. FISCHER, INC. |
| NEW YORK | NY | 10003 |
| WILLE CONSTRUCTION CO. |
| SUPERIOR | WI | 54880 |
| WILLER INS. AGENCY INC |
| SHREVEPORT | LA | 71104 |
| WILLIAM A. DIDIER & SONS, INC. |
| FORT WAYNE | IN | 46808 |
| WILLIAM BARNET & SON INC |
| ALBANY | NY | 12201 |
| WILLIAM D GREGG CO INC |
| BETHELPARK | PA | 15102 |
| WILLIAM E. GULLETT, INC. |
| CHERRY HILL | NJ | 08034 |
| WILLIAM H. BUSH TRUST PROPERT- |
| AMARILLO | TX | 79105 |
| WILLIAM L. BAER COMPANY INC. |
| ENGLEWOOD | NJ | 07631 |
| WILLIAM LAMB & ASSOCIATES INC. |
| LEONARD | MN | 56652 |
| WILLIAM P MERZKE & SON, INC |
| PITTSFORD | NY | 14534 |
| WILLIAM S. CLARK CORP. |
| BOLTON | CT | 06040 |
| WILLIAM S. MOORE, INC. |
| NEWARK | OH | 43055 |
| WILLIAM VAN WAARDT CO INC |
| NEW YORK | NY | 10013 |
| WILLIAM W. NELKIN, INC. |
| NEW YORK | NY | 10020 |
| WILLIAMS MANUFACTURING CO. |
| PORTSMOUTH | OH | 45662 |
| WILLIAMS STEEL CO., INC. |
| GREENSBORO | NC | 27402 |
| WILLIAMSBURG MERCHANTS INC. |
| WILLIAMSBURG | VA | 23185 |
| WILLIAMSON MEMORIAL HOSPITAL |
| WILLIAMSON | WV | 25661 |
| WILLIAMSPORT CONSISTORY, A.A.S.R. 32 |
| WILLIAMSPORT | PA | 17701 |
| WILLIS MCDONALD & CO., INC. |
| NEW YORK | NY | 10036 |
| WILLOUGHBY SCREW MACHINE PRODU |
| WILLOUGHBY | OH | 44094 |
| WILSHIRE COUNTRY CLUB |
| LOS ANGELES | CA | 90004 |
| WILSHIRE DAIRY CO. |
| LOS ANGELES | CA | 90051 |
| WILSON CREECH INSURANCE AGENCY |
| DENVER | CO | 80202 |
| WILSON ELECTRIC CO |
| FARMVILLE | VA | 23901 |
| WILSON HALL |
| SUMTER | SC | 29150 |
| WILSON PETROLEUM CO., INC. |
| WILSON | NC | 27893 |
| WILSON POWELL LINCOLN MERCURY, INC. |
| MARLOW HEIGHTS | MD | 20031 |
| WILSON RESEARCH CORPORATION |
| ERIE | PA | 16512 |
| WILSON TRAILER SALES & SERVICE |
| WILSON | NC | 27893 |
| WILSON WAREHOUSE CO OF TEXAS, INC. |
| BATON ROUGE | LA | 70821 |
| WILTON BRASS CO. |
| COLUMBIA | PA | 17512 |
| WILTON MERCHANDISE CO INC |
| JERSEY CITY | NJ | 07306 |
| WILTSIE CHEVROLET, INC. |
| EAST HAMPTON | CT | 06424 |
| WIMER AND MILLER CO INC |
| PHILADELPHIA | PA | 19105 |
| WINCHESTER PACKING CO., INC. |
| HUTCHINSON | KS | 67501 |
| THE WINDSOR BLDG. SUPPLIES CO. |
| NEWBURGH | NY | 12550 |
| WINDSOR CLEANERS, INC |
| IRVINGTON | NJ | 07111 |
| WINDSOR KNIT CO., INC. |
| NEW YORK | NY | 10001 |
| WINDSOR SHADE TOBACCO CO |
| HARTFORD | CT | 06105 |
| WINE & SCHULTZ INC |
| LOUISVILLE | KY | 40204 |
| WINGREN FOOD STORES, INC. |
| KETCHIKAN | AK | 99901 |
| WINKIE MFG CO |
| CHICAGO | IL | 60647 |
| WINNSBORO PLYWOOD CO. |
| WINNSBORO | SC | 29180 |
| WINNSBORO WELL SERVICE INC. |
| WINNSBORO | TX | 75494 |
| WINTEX, INC |
| WALTHAM | MA | 02154 |
| WIRING UNLIMITED INC |
| CLEVELAND | OH | 44111 |
| WIRTH COMPANY INC |
| OAKLAND | CA | 94545 |
| WISCONSIN BANKERS ASSOCIATION SECURITY STATE BANK |
| COBY | WI | 54421 |
| WISCONSIN DUCKS, INC. |
| WISCONSIN DELLS | WI | 53965 |
| WISCONSION BANKERS ASSOCIATION-DORCHESTER STATE BANK |
| DORECHESTER | WI | 54425 |
| WISEWAY CORP |
| GARY | IN | 46010 |
| WISNER MANUFACTORING CORPORATION |
| MOUNTAINSIDE | NJ | 07092 |
| WJR PRINTERS & LITHOGRAPHERS, |
| THORNWOOD | NY | 10594 |
| THE WM D. BOWERS LUMBER CO. |
| WOODSBORO | MD | 21701 |
| WM. J. MCLAUGHLIN & CO INC |
| PHILADELPHIA | PA | 19103 |
| WNC PALLET & FOREST PRODUCTS |
| CANDLER | NC | 28712 |
| WOHLFORD AND JENKINS GAS CONSULTANTS, INC. |
| FORT SMITH | AR | 72901 |
| WOLFSON CASING CORPORATION |
| BRONX | NY | 10462 |
| WOLFSON'S APPLIANCE STORE, INC |
| BAYONNE | NJ | 07002 |
| WOLKOW BRAKER ROOFING CORP |
| BROOKLYN | NY | 11234 |
| WOOD-JORDAN, INCORPORATED |
| EARTH | TX | 79031 |
| WOODLAND MUTUAL INSURANCE COMPANY |
| GRAND RAPIDS | MI | 49505 |
| WOODLAND WATER & ELECTRIC COMPANY |
| PORTLAND | ME | 04111 |
| WOODMAN BROS., INC. |
| LITTLETON | CO | 80120 |
| WOONSOCKET TEXTILES, INC. |
| MANVILLE | RI | 02838 |
| WORCESTER MOULDED PLASTICS CO |
| WORCESTER | MA | 31608 |
| WORCESTER MOULDED PLASTICS CO., INC. |
| WORCESTER | MA | 01608 |
| THE WORKMEN'S CIRCLE |
| NEW YORK | NY | 10016 |
| WORLD WIDE DICTATION SERVICE OF N.Y. INC. |
| SCARSDALE | NY | 10583 |
| WORLD WIDE DICTATION OF PHILADELPHIA, INC. |
| WAYNE | PA | 19087 |
| WORTHS, INC. |
| RICHMOND | VA | 23219 |
| WRAPE FOREST INDUSTRIES INC |
| LITTLE ROCK | AR | 72203 |
| WREN PRODUCTS CORP |
| BOWLING GREEN | KY | 42101 |
| WRENN-WILSON CONSTRUCTION CO,INC. |
| DURHAM | NC | 27702 |
| WRIGHT INDUSTRIES, INC. |
| SUMMIT | IL | 60501 |
| WRIGHT TRUCKING INC |
| LOWELL | MA | 01853 |
| WRP LUMBER CORPORATION |
| SEDRO WOOLLEY | WA | 98284 |
| WUHL, SHAFMAN, LIEBERMAN CORP. |
| NEWARK | NJ | 07105 |
| WYATT BROTHERS INC |
| WESTFIELD | NJ | 07090 |
| WYNE POULTRY FARMS INC |
| BROWNSVILLE | OR | 97327 |
| WYNNEWOOD PRODUCTS CO. DEBTOR IN POSSESSION |
| MARYLAND HTS. | MO | 63043 |