Internal Revenue Bulletin:  2005-37 

September 12, 2005 

Announcement 2005-59

List of Nonbank Trustees and Custodians


Table of Contents

The following is a list of entities that have been approved by the Commissioner of the Internal Revenue Service, pursuant to § 1.408-2(e) of the Income Tax Regulations, to serve as a nonbank trustee or custodian. This list updates and supercedes the list published with Announcement 2004-72, 2004-41 I.R.B. 650.

Archer medical savings accounts (Archer MSAs) established under § 220 of the Internal Revenue Code, health savings accounts described in § 223, custodial accounts of retirement plans qualified under § 401, custodial accounts described in § 403(b)(7), trust or custodial accounts of individual retirement accounts (IRAs) established under §§ 408 and 408A (Roth IRAs), Coverdell education savings accounts described in §530, and custodial accounts of eligible deferred compensation plans described in § 457(b) will not be tax exempt if the trustee or custodian of such accounts is not a bank (as defined in § 408(n)) (and in the case of Archer MSAs and health savings accounts, a bank within the meaning of § 408(n) or an insurance company within the meaning of § 816) or an approved nonbank trustee or custodian.

An entity that is not a bank (as defined in § 408(n)) (and in the case of Archer MSAs and health savings accounts a bank within the meaning of § 408(n) or an insurance company within the meaning of § 816) must receive approval from the Service to serve as a nonbank trustee or nonbank custodian. A prospective nonbank trustee or custodian must file a written application with the Commissioner of Internal Revenue demonstrating that the requirements of § 1.408-2(e)(2) through § 1.408-2(e)(7) of the regulations will be met. If the application is approved, a written notice of approval will be issued to the applicant. The notice of approval will state the day on which it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant. Entities that have received such approval from the Service may also sponsor certain retirement plans, custodial accounts under § 403(b)(7) and individual retirement arrangements established under §§ 408 and 408A. (See, Rev. Proc. 2005-16, 2005-10 I.R.B. 674, and Rev. Proc. 87-50, 1987-2 C.B. 647, as modified.)

A prospective nonbank trustee or custodian may not accept any fiduciary account before such notice of approval becomes effective. In addition, a nonbank trustee or custodian may not accept a fiduciary account until after the plan administrator or the person for whose benefit the account is to be established is furnished with a copy of the written notice of approval issued to the applicant.

The continued reliance on a notice of approval is dependent upon the continued satisfaction of the nonbank trustee requirements set forth in the regulations. The notice of approval issued to an applicant will be revoked if the Commissioner determines that the applicant is unwilling or unable to administer fiduciary accounts in a manner consistent with the requirements of the regulations. Generally, the notice will not be revoked unless the Commissioner determines that the applicant has knowingly, willfully, or repeatedly failed to administer fiduciary accounts in a manner consistent with the requirements of the regulations, or has administered a fiduciary account in a grossly negligent manner.

The written notice of approval to serve as a nonbank trustee or nonbank custodian is not an endorsement of any investment made with respect to any retirement plan or arrangement handled by the approved nonbank trustee or custodian. The Internal Revenue Service does not review or approve investments.

If the trustee or custodian of an account described above is not a bank (and in the case of Archer MSAs and health savings accounts, a bank or an insurance company) or an approved nonbank trustee or nonbank custodian, the amounts held in such account (including earned interest) will be deemed distributed and includible in gross income in the year(s) the account’s trustee or custodian was not a bank or, if applicable, an insurance company, or an approved nonbank trustee or nonbank custodian. Contributions made to such account are not deductible from gross income and will be disallowed if claimed on an income tax return.

This list of approved nonbank trustees and nonbank custodians includes their names, addresses, and the date each application was approved.

If an approved nonbank trustee or custodian believes that the information about it is incorrect, incomplete, or that it has been incorrectly omitted from this list, it may, on or before November 14, 2005, notify the Service in writing of any changes it proposes to the list. This notification should include a copy of the notice of approval.

The notification should be addressed to:

Internal Revenue Service
SE:T:EP:RA:T1
Announcement 2005-59
1111 Constitution Ave., NW — PE
Washington, DC 20224

Drafting Information

The principal author of this announcement is Calvin Thompson of the Employee Plans, Tax Exempt and Government Entities Division. Please contact Mr. Thompson at 1-202-283-9596 (not a toll-free number), if there are any questions regarding the publication of this list. Written inquiries concerning this announcement should be sent to the Internal Revenue Service at the above address.

APPROVED Nonbank Trustees/Custodians as of December 31, 2004
Name Address Approval Date
1. A.B. Culbertson & Co.
1250 Continental Plaza
Fort Worth, TX 76102
5/15/1984
2. A.G. Becker & Co. Chicago, IL 12/12/1979
3. A.G. Edwards & Sons, Inc. One North Jefferson
St. Louis, MO 63103
11/26/1980
4. ABN AMRO Securities LLC 55 East 52nd Street
New York, NY 10022
9/7/2000
5. Adler, Coleman Clearing Corp. 20 Broad St.
New York, NY 10005
4/7/1987
6. Advest, Inc. 280 Trumbull Street
Hartford, CT 06103
1/24/1989
7. Aisel & Co. 20 Broad Street
New York, NY 10005
4/26/1991
8. American Brokerage Services, Inc. 131 Lafayette Ave.
Detroit, MI 48226
9/18/1991
9. American Capital Marketing, Inc.
(FKA American General Capital)
2777 Allen Parkway
Houston, TX 77215
6/25/1984
10. American Express Financial Corp. 200 AXP Financial Center
Minneapolis, MN 55474
8/12/1977
11. American Heritage Life Ins. Co. 76 South Laura Street
Jacksonville, FL 32202
12/11/1984
12. American Transtech, Inc. 8000 Baymeadows Way
Jacksonville, FL 32256
8/15/1990
13. Ameritrade, Inc. 4211 South 102nd Street
Omaha, NE 68127-1031
4/18/1984
14. Analytic Investment Management, Inc. 2222 Martin Street, Suite 230
Irvine, CA 92715-1454
5/9/1989
15. Aspen Partnership 1895 Claremont Road
Hoffman Estates, IL 60195
10/25/1990
16. B.C. Ziegler & Co. 215 North Main Street
West Bend, WI 53095
9/27/1985
17. Banc of America Securities LLC 100 North Tryon Street
NC 1-007-20-01
Charlotte, NC 28255
4/30/2003
18. Banc One Capital Corporation P.O. Box 18277 90 North High Street
Columbus, OH 43218
2/24/1992
19. Bank Hapoulim B.M. 6501 Wilshire Blvd.
Los Angeles, CA 90048
5/15/1986
20. Bank Julius Baer & Co., LTD 330 Madison Avenue
New York, NY 10017
12/15/1988
21. Bank Leumi Le — Israel B.N. Western
Hemisphere Regional Mgt.
242 Fifth Avenue
New York, NY 10022
2/10/1982
22. Bartlett & Co. 36 East Fourth Street
Cincinnati, OH 45202
2/1/1989
23. Bear, Stearns & Co., Inc. 5 Hanover Square
New York, NY 10004
6/2/1986
24. Bear, Sterns Securities Corp. 2 Broadway, 12th Floor
New York, NY 10004
6/24/1991
25. Berklee College of Music, Inc. 1140 Boylston Street
Boston, MA 02110
5/9/1989
26. Bernard L. Madoff Investment Securities LLC 885 Third Avenue
New York, NY 10022
7/7/2004
27. BISYS Fund Services, Inc. 3425 Stelzer Road
Columbus, OH 43219
12/31/2003
28. Blunt Ellis & Loewi, Inc. 225 East Mason Street
Milwaukee, WI 53202
1/25/1982
29. BNY Clearing Services, LLC
(FKA Kemper Clearing Corporation)
111 East Kilbourn Ave.
Milwaukee, WI 53202
8/21/1989
30. Boettcher & Company, Inc. 828 Seventeenth Street
Denver, CO 80201
8/10/1987
31. Brown & Company Securities
Corporation
20 Winthrop Square
Boston, MA 02110
2/27/1985
32. Bruns, Nordeman, Rea & Co. New York, NY 10/31/1977
33. Burke, Christensen & Lewis Securities,
Inc.
120 S. La Salle Street
Suite 940
Chicago, IL 60603
3/11/1986
34. Burton J. Vincent, Chesley & Co. 105 West Adams Street
Chicago, IL 60603
3/25/1982
35. Butler Wick & Co., Inc. City Center One Bldg.
Youngstown, OH 44501
10/8/1992
36. BUYandHold Securities Corporation 110 Wall Street
New York, NY 10005
10/5/2000
37. Carolina Securities Corp. 239 Fayetteville St. Mall
Raleigh, NC 27602
8/29/1983
38. Chapin, Davis & Company, Inc. 3 Village Square, Cross Keys
Baltimore, MD 21210
12/7/1983
39. Charles Schwab & Co., Inc. 101 Montgomery Street
San Francisco, CA 94104
1/8/1982
40. Christian & Missionary Alliance P.O. Box C
Nyack, NY 10960
8/15/1985
41. CIBC World Markets Corporation 200 Liberty Street
New York, NY 10281
7/26/1977
42. Citigroup Global Markets, Inc. 388 Greenwich St.
New York, NY 10105
7/22/1985
43. City Securities Corp. 135 North Pennsylvania Street
Indianapolis, IN 46204
12/21/1982
44. Commerce First Thrift Midvale, UT 84047 5/25/1978
45. Comprehensive Investment Services, Inc. One Moody Plaza
Galveston, TX 77550
6/16/2000
46. Continental Trust Co. 17110 Dallas Parkway
Suite 200
Dallas, TX 75248
2/22/1977
47. D. A. Davidson & Co. Davidson Building #8
Third Street North
Great Falls, MT 59403
6/11/1982
48. D.J. St. Germain, Inc. 1500 Main Street
Springfield, MA 01115
1/1/1977
49. Davenport & Co. of Virginia, Inc. 901 E. Cary Street
Richmond, VA 23219
2/2/1987
50. Davenport & Company LLC 901 East Cary Street
Richmond, VA 23219
3/31/1997
51. Deutsche Bank Securities Corp.
d.b.a. C.J. Lawrence Deutsche
1290 Avenue of the Americas
New York, NY 10104
3/14/1980
52. Deutsche Bank Securities, Inc. 1 South Street
Baltimore, MD 21203
4/11/1994
53. Donaldson, Lufkin & Jenrette Securities
Corp.
140 Broadway
New York, NY 10005
12/4/1985
54. Dougherty, Dawkins, Strand & Yost,
Inc.
100 South Fifth Street
Suite 2300
Minneapolis, MN 55402
2/22/1986
55. Dresdner Kleinwort Wasserstein
Securities LLC
75 Wall Street
New York, NY 10005
10/9/2002
56. Dreyfus Investment Services Corp. Two Mellon Bank Center
Pittsburgh, PA 15259
5/18/1989
57. Duncan-Williams, Inc. 5860 Ridgeway Center Parkway
Memphis, TN 38120
12/13/1995
58. E*Trade Clearing LLC 10951 White Rock Road
Rancho Cordova, CA 95670
9/3/2002
59. E*Trade Securities LLC 4500 Bohannon Drive
Menlo Park, CA 94025
8/30/2002
60. E*Trade Securities, Inc. 480 California Avenue
Palo Alto, CA 94306
2/1/1996
61. Eads Generoe Trust St. Louis, MO 2/3/1977
62. Edward D. Jones & Co. 201 Progress Parkway
Maryland Height, MO 63043
5/30/1985
63. El Paso Electric Co. P.O. Box 982
El Paso, TX 79960
6/15/1983
64. Elan Investment Services, Inc. 777 East Wisconsin Avenue
Milwaukee, WI 53282
12/21/1987
65. Emmett A. Larkin Co., Inc. 100 Bush Street
San Francisco, CA 94104
4/17/1986
66. Eppler, Guerin & Turner, Inc. 2001 Bryan Tower, Suite 2300
Dallas, TX 75201
9/6/1984
67. EVEREN Securities, Inc. 77 West Wacker Drive
Chicago, IL 60601-1694
11/19/1998
68. Fahnestock & Co., Inc.
(FKA Edward A. Viner & Co.)
110 Wall Street
New York, NY 10005
4/15/1982
69. Fechtor, Detwiler & Co., Inc. 155 Federal Street
Boston, MA 02110
3/26/1982
70. Ferris, Baker Watts, Inc.
(FKA Ferris & Company)
1720 Eye Street, NW
Washington, DC 20006
12/4/1987
71. Fiduciary Services Corporation 310 Commercial Drive
Savannah, GA 31406
10/2/2003
72. Financial Data Services, Inc. 400 Atrium Drive
Somerset, NJ 08873
11/14/1990
73. First Albany Corp. 41 State Street
Albany, NY 12207
9/26/1979
74. First Clearing Corporation 10700 Wheat First Drive
Glen Allen, VA 23060
4/21/1999
75. First Clearing, LLC
(FKA First Clearing Corporation)
10700 Wheat First Drive
Glen Allen, VA 23060
5/30/2003
76. First Illinois Capital Corp. 424 7th Street
Plaza 7
Rockford, IL 61110
5/27/1982
77. First Manhattan Co. 437 Madison Avenue
New York, NY 10022
1/26/1990
78. First of Michigan Corporation 100 Renaissance Center
26th Floor
Detroit, MI 48243
8/31/1994
79. Fiserv Securities, Inc. One Commerce Square
2005 Market Street
Philadelphia, PA 19103
11/15/1984
80. Fleet Clearing Corporation 67 Wall Street
New York, NY 10005
12/3/1986
81. Fleet Norstar Securities, Inc. 14 Wall Street
New York, NY 10005
8/30/1991
82. Folger, Nolan, Fleming & Douglass 725 15th Street, N.W.
Washington, DC 20015
9/16/1981
83. Freedom Capital Management Corporation One Beacon Street
Boston, MA 02108
8/29/1991
84. Freeman Welwood & Co., Inc. 1501 Fourth Avenue
Suite 1700
Seattle, WA 98101
2/13/1996
85. G.T. Global Investors Services, Inc. 50 California Street
San Francisco, CA 94111
5/27/1994
86. General Conference of the Mennonite
Brethren Churches, Board of Trustees
315 South Lincoln
Hillsboro, KS 67063
3/8/1983
87. Goldman, Sachs & Co. 85 Broad Street
New York, NY 10004
12/8/1982
88. Greater Beneficial Union of Pittsburgh 4254 Clairton Blvd.
Pittsburgh, PA 15227-3394
9/24/2004
89. Greek Catholic Union of the U.S.A. 5400 Tuscarawas Rd.
Beaver, PA 15009-9513
5/24/2000
90. Gruntal & Co, Inc. 14 Wall Street
New York, NY 10005
6/13/1984
91. H&R Block Financial Advisors, Inc. 735 Griswold Street
Detroit, MI 48226
12/8/1983
92. H.G. Wellington & Co, Inc. 14 Wall Street
New York, NY 10005
9/13/1993
93. H.M. Payson & Co. One Portland Square
P.O. Box 31
Portland, ME 04112
8/20/1987
94. Halpert and Company, Inc. 284 Millburn Avenue
Millburn, NJ 07041
4/17/1996
95. Hamilton Investments, Inc.
(FKA Illinois Company, Inc.)
30 North La Salle Street
Chicago, IL 60602
8/6/1982
96. Hampshire Funding, Inc. P.O. Box 2005
One Granite Place
Concord, NH 03301
5/26/1988
97. Hanifen, Imhoff Clearing Corp. 1125 17th Street
Denver, CO 80217
4/22/1997
98. Hanifen, Imhoff, Inc. 1125 17th Street, Suite 1700
Denver, CO 80202
12/3/1985
99. Harrisdirect, LLC Harborside Financial Center
501 Plaza II
Jersey City, NJ 07311
5/1/2002
100. Hartford Life Insurance Co. Hartford Plaza
Hartford, CT 06106
3/3/1982
101. Hazlett, Burt & Watson, Inc. 1300 Chapline Street
Wheeling, WV 26003
4/11/1995
102. Heartland Securities, Inc. 208 South LaSalle Street
Chicago, IL 60604
3/6/1984
103. Henry Scott, Inc. Philadelphia, PA 3/23/1982
104. Herzfeld & Stern, Inc. 30 Broad Street
New York, NY 10004
12/12/1984
105. Herzog, Heine, Geduld, Inc. 26 Broadway
New York, NY 10004
2/11/1982
106. Holt & Collins 188 Embarcadero
Suite 760
San Francisco, CA 94105
9/8/1988
107. Home Life Financial Assurance
Corporation
2400 West Bay Drive
Largo, FL 33540
11/13/1986
108. Howard, Weil, Labouisse, Friedrichs, Inc. 1100 Paydrus Street
Suite 900
New Orleans, LA 70163
12/28/1987
109. Howe Barnes Investments, Inc. 135 S. LaSalle Street
Chicago, IL 60603
7/6/1994
110. Huntleigh Securities Corporation 222 South Central Avenue
St. Louis, MO 63102
10/22/1997
111. I.M. Simon & Co. 7730 Forsyth Blvd.
Clayton, MO 63105
11/3/1981
112. iClearing, LLC 100 Wood Avenue South
Iselin, NJ 08830
2/7/2001
113. Integrated Fund Services, Inc. 221 East Fourth Street
Suite 300
Cincinnati, OH 45202
5/15/2003
114. Investment Advisers, Inc. 1100 Dain Tower
Minneapolis, MN 55440
10/9/1981
115. Isler, Colling & McAdams Portland, OR 10/5/1978
116. J.C. Bradford & Co. 330 Commerce Street
Nashville, TN 37201
2/28/1982
117. J.J.B. Hilliard, W.L. Lyons, Inc. Hilliard Lyons Center
501 South Fourth Street
Louisville, KY 40202
2/11/1992
118. Jacob Engle Foundation, Inc. (The) P.O. Box 1136
Upland, CA 91786
3/25/1983
119. Janney Montgomery Scott, Inc. 1801 Market Street
Philadelphia, PA 19103
3/23/1982
120. Jefferson Pilot Investor Services, Inc. 100 North Greene Street
Greensboro, NC 27401
10/22/1979
121. Jesup, Josephthal & Co., Inc. One Whitehall Street
New York, NY 10004
12/18/1990
122. John Hancock Clearing Corporation 200 Liberty Street
New York, NY 10281
3/21/1991
123. John Hancock Mutual Life Insurance
Company
John Hancock Place
200 Clarendon Street
Boston, MA 02117
8/24/1993
124. Juran & Moody, Inc. Minnesota Mutual Life Center
400 North Robert Street
Suite 800
Saint Paul, MN 55101
5/27/1994
125. Kagin Numismatic Services, Ltd. 1000 Insurance Exchange Bldg.
Des Moines, IA 50309
3/18/1980
126. KH Funding Company 10801 Lockwood Drive
Suite 370
Silver Spring, MD 20901
2/13/2002
127. Kirkpatrick, Pettis, Smith, Polian, Inc. 1623 Farnam Street
Suite 700
Omaha, NE 68102
8/18/1981
128. L.F. Rothchild, Unterberg, Towbin 55 Water Street
New York, NY 10041
12/23/1985
129. Legg Mason Wood Walker, Inc. 111 S. Calvert Street
P.O. Box 1476
Baltimore, MD 21203
6/4/1985
130. Lehman Brothers, Inc. 200 Vesey Street
New York, NY 10285
12/20/2000
131. Lester Sumrall Evangelistic
Association, Inc.
530 East Ireland Road
South Bend, IN 46614
9/2/1988
132. Liberty Life Insurance Co. P.O. Box 789
Greenville, SC 29602
9/3/1982
133. Manley, Bennett, McDonald & Co. St. Louis, MO 1/1/1977
134. McDonald & Company Securities, Inc. 580 Walnut Street
Cincinnati, OH 45202
12/15/1983
135. MEGA Life and Health Insurance Company Service Road
501 West Interstate 44
Oklahoma City, OK 73118
5/29/1991
136. Menold, Crawford, Hippler & Co. 23930 Michigan Ave.
Dearborn, MI 40126
12/9/1988
137. Merrill, Lynch, Pierce, Fenner & Smith,
Inc.
1700 Merrill Lynch Drive
MSC 0703
Pennington, NJ 08534
8/3/1987
138. Merrimack Valley Investment, Inc. 367 Kingsbury Ave.
Haverhill, MA 01830
9/28/1984
139. Mesirow Financial, Inc. 350 N. Clark Street
Chicago, IL 60610
5/28/1982
140. Metropolitan Life Insurance Co. One Madison Avenue
New York, NY 10010
1/28/1987
141. Metropolitan Mortgage & Securities
Corporation
W. 292 Sprague Ave.
Spokane, WA 99204
11/10/1976
142. Mid-Ohio Securities Corp. 225 Burns Road
Elyria, OH 44036
1/28/1983
143. Mid-States Enterprises, Inc. Carroll, IA 12/30/1976
144. Miller Johnson & Kuehn, Inc. 5500 Wayzata Blvd.
Minneapolis, MN 55416
11/15/2000
145. Milwaukee Company (The) 250 East Wisconsin Avenue
Milwaukee, WI 53202
9/15/1986
146. MKI Securities Corp. 61 Broadway
New York, NY 10006
4/17/1985
147. Money Management Associates 4922 Fairmont Avenue
Bethesda, MD 20814
5/26/1987
148. Moody Bible Institute of Chicago 820 N. La Salle Boulevard
Chicago, IL 60610-3284
4/25/2003
149. Moore & Schley, Cameron & Co. Two Broadway
New York, NY 10004
11/15/1977
150. Morgan Keegan & Company, Inc. Morgan Keegan Tower
Fifty Front Street
Memphis, TN 38108
1/27/1982
151. Morgan Stanley DW Inc. 1585 Broadway
New York, NY 10036
5/29/1986
152. Mortgage Loan Services, Inc. 780 Lynnhaven Parkway
Suite 200
Virginia Beach, VA 23452
3/15/1995
153. Moseley, Hallgarten, Estabrook
& Weeden, Inc.
One New York Plaza
New York, NY
12/10/1985
154. Murphy Favre, Inc. W. 601 Riverside, 9th Floor
Spokane, WA 99201
8/2/1976
155. Mutual Service Cooperative Two Pine Tree Drive
Arden Hills, MN 55112
6/6/1996
156. Myriad Corporation 1400 50th Street
West Des Moines, IA 50265
7/20/1977
157. National Bank of Greece, S.A. 33 State Street
Boston, MA 02109
2/4/1988
158. National Covenant Properties 5701 N. Francisco Dr.
Chicago, IL 60625
6/30/1978
159. National Investor Services Corp. 44 Wall Street
New York, NY 10005
3/18/1996
160. National Life Insurance Company One National Life Drive
Montpelier, VT 05604
1/1/1998
161. National Securities Corporation 1001 Fourth Avenue
Suite 2200
Seattle, WA 98154
12/31/1986
162. National Slovak Society of the U.S.A. 351 Valley Brook Road
McMurray, PA 15317-3337
10/28/2004
163. Nationwide Advisory Services, Inc.
(Nationwide Financial Services, Inc.)
One Nationwide Plaza
Columbus, OH 43216
9/25/1985
164. Nationwide Credit Union One Nationwide Plaza
Columbus, OH 43216
4/13/1978
165. NBC Securities, Inc. 1927 First Avenue North
Birmingham, AL 35203
7/16/1996
166. Neuberger & Berman 522 Fifth Ave.
New York, NY 10036
10/4/1983
167. Newhard, Cook & Co. 300 North Broadway
St. Louis, MO 63102
6/4/1985
168. Oberweis Securities, Inc. 841 North Lake Street
Aurora, IL 60506
2/11/1985
169. Parker/Hunter, Inc. 600 Grant Street
Pittsburgh, PA 15219
6/15/1990
170. Partnership Services, Inc. 5520 LBJ Freeway
Suite 430
Dallas, TX 75240
3/31/1993
171. Peninsular Securities Co. Waters Building
Grand Rapids, MI 49503
1/28/1985
172. Perelman-Carley & Associates, Inc. Twin Towers
3000 Farnam Street
Omaha, NE 68131
1/13/1989
173. Perkins Coie LLP 1201 Third Avenue
Suite 4800
Seattle, WA 98101-3099
8/2/2004
174. Pflueger & Baerwald, Inc. Mills Building, Room 1000
220 Montgomery Street
San Francisco, CA 94104
11/9/1981
175. PFS Investments, Inc. 3120 Breckenridge Boulevard
Duluth, GA 30199
9/28/1995
176. Pioneer Financial Services, Inc. 4233 Roanoke Road
Kansas City, MO 64111
1/25/1985
177. Pioneer Investment Management
USA
60 State Street
Boston, MA 02109
2/21/1986
178. Piper Jaffray & Co. 800 Nicollet Mall
Minneapolis, MN 55402-7020
4/21/1982
179. Polish Falcons of America 615 Iron City Drive
Pittsburgh, PA 15205-4397
11/3/2004
180. Prescott, Ball & Turben, Inc. 1331 Euclid Ave.
Cleveland, OH 44115
1/27/1983
181. PrimeVest Financial Services, Inc. 400 First Street South
St. Cloud, MN 56301-3600
12/8/1993
182. Principal Life Insurance Company 711 High Street
Des Moines, IA 50392-0001
7/27/1988
183. R. Rowland & Co., Inc. St. Louis, MO 3/29/1984
184. R.G. Dickinson & Co. 200 Des Moines Building
405 6th Ave.
Des Moines, IA 50309
7/20/1983
185. R.J. Steichen & Company Midwest Plaza, Suite 100
801 Nicolett Mall
Minneapolis, MN 55402-2526
5/21/1993
186. Raymond James & Associates, Inc. 880 Carillon Parkway
P.O. Box 12749
St. Petersburg, FL 33733-2749
4/26/1982
187. Raymond James & Associates, Inc. 880 Carillon Parkway
P.O. Box 12749
St. Petersburg, FL 33733-2749
3/8/1982
188. RBC Dain Rauscher, Inc. Dain Rauscher Plazza
60 South Sixth Street
Minneapolis, MN 55402-4422
3/2/1998
189. RBC Dain Rauscher, Inc. Dain Rauscher Plazza
60 South Sixth Street
Minneapolis, MN 55402-4422
1/22/1982
190. Regan MacKenzie, Incorporated 999 Third Avenue
Suite 4300
Seattle, WA 98104
8/31/1989
191. Regions Investment Company, Inc. 2011 Fourth Avenue North
Birmingham, AL 35203
7/20/2000
192. Reserve Management Company, Inc. 810 Seventh Avenue
New York, NY 10019
10/18/1989
193. Robert W. Baird & Co., Inc. 777 E. Wisconsin Avenue
Milwaukee, WI 53202
6/10/2004
194. Robert W. Baird & Co., Inc. 777 E. Wisconsin Avenue
Milwaukee, WI 53202
7/31/1986
195. Robinson-Humphrey Co., Inc. (The) Two Peachtree Street, N.W.
Atlanta, GA 30383
5/24/1982
196. Romano Bros. & Co. 820 Davis Street
Evanston, IL 60201
9/28/1984
197. Rose & Company Investment Brokers, Inc. 141 West Jackson Blvd.
Chicago, IL 60604
4/14/1982
198. Rotan Mosle, Inc. 1500 South Tower
Pennzoil Place
P.O. Box 3226
Houston, TX 77001
5/6/1980
199. Rushmore Investment Brokers, Inc. 4922 Fairmont Avenue
Bethesda, MD 20814
9/24/1986
200. Sanford C. Bernstein & Co., Inc. 767 Fifth Avenue
New York, NY 10153
11/13/1986
201. Santa Ana City Employees
Credit Union
800 West Santa Ana Blvd.
Santa Ana, CA 92701
3/25/1982
202. Saturna Capital Corporation 101 Prospect Street
Bellingham, WA 98227-2838
3/28/1991
203. SBC Trust Services, Inc. 2401 Cedar Springs Road
Dallas, TX 75201-1407
4/10/2001
204. SBCI Swiss Bank Corporation
Investment Banking, Inc.
222 Broadway, 4th Floor
New York, NY 10038
2/11/1992
205. SBM Financial Services, Inc. 8400 Normandale Lake Blvd.
Suite 1150
Minneapolis, MN 55437
5/13/1995
206. Scott & Stringfellow, Inc.
(FKN Craige, Inc.)
823 E. Main Street
Richmond, VA 23219
5/5/1999
207. Scottsdale Securities, Inc. 12855 Flushing Meadow Drive
St. Louis, MO 63131
10/9/1996
208. Securities Management Research,
Inc.
Two Moody Plaza
Galveston, TX 77550
6/22/1978
209. Security Management Company, LLC
(FKA Security Management Co.)
700 SW Harrison Street
Topeka, KS 66636-0001
8/14/1996
210. SG Cowen Securities Corporation 1221 Avenue of the Americas
New York, NY 10020
6/30/1998
211. ShareBuilder Securities Corporation 1000 124th Avenue, NE
Bellevue, WA 98005
4/15/2003
212. SMA Services, Inc. 35 Lakeshore Drive
Birmingham, AL 35209
8/27/1998
213. Smith, Moore & Co. 400 Locust Street
St. Louis, MO 63102
1/18/1983
214. Southwest Securities, Inc. Renaissance Tower, Suite 4300
1201 Elm Street
Dallas, TX 75270
12/9/1992
215. Spear Rees & Co. 505 North Brand Boulevard
Sixteenth Floor
Glendale, CA 91203
1/13/1988
216. Spear, Leeds & Kellog 120 Broadway
New York, NY 10271
3/29/1996
217. State Bond and Mortgage Company 8500 Normandale Lake Blvd.
Minneapolis, MN 55437
12/21/1990
218. State Employees Credit Union 801 Hillsborough Street
P.O. Box 26807
Raleigh, NC 27611-6807
1/1/1977
219. State Farm Investment Management Corporation One State Farm Plaza
Bloomington, IL 61410
9/22/1999
220. Stephens, Inc. 111 Center Street
Little Rock, AR 72201
12/4/1987
221. Stern Brothers & Co. 1100 Main Street
Suite 2200
Kansas City, MO 64199
12/15/1987
222. Sterne, Agee & Leach, Inc. 1500 Am South-Sonat Tower
Birmingham, AL 35203
9/11/1981
223. Stifel, Nicolaus & Co., Inc. 500 North Broadway
St. Louis, MO 63102
9/9/1981
224. Summit Discount Brokerage
(FKA Lehigh Securities Corp.)
1457 MacArthur Road
Lehigh Valley, PA 18002
4/4/1990
225. Sunpoint Securities, Inc. 911 W. Loop 281
Longview, TX 75604
4/1/1998
226. SunTrust Capital Markets, Inc. 3333 Peachtree Road, NE
Atlanta, GA 30326
5/27/1982
227. Sutro & Company, Inc. 201 California Street
San Francisco, CA 94111-5096
12/8/1988
228. Swiss American Securities, Inc. 100 Wall Street
New York, NY 10005
12/2/1980
229. Texas First Securities Corporation 1360 Post Oak Blvd.
Suite 120
Houston, TX 77056
11/17/1988
230. TIAA-CREF Individual & Institutional Services, Inc. 730 Third Avenue
New York, NY 10017
9/9/2002
231. Tucker Anthony, Incorporated One Beacon Street
Boston, MA 02108
10/23/1980
232. U.S. Clearing Corporation 120 Wall Street
New York, NY 10005
5/3/1983
233. UBS Financial Services, Inc.
(FKA UBS Paine Webber, Inc.)
1285 Avenue of the Americas
New York, NY 10019
5/12/1989
234. UBS Financial Services, Inc.
(FKA UBS Paine Webber, Inc.)
1285 Avenue of the Americas
New York, NY 10019
8/26/2004
235. Ukrainian National Association 2200 Route 10
Parsippany, NJ 07054
9/24/2004
236. Unified Financial Securities, Inc. 429 North Pennsylvania Street
Indianapolis, IN 46204
10/28/1976
237. United of Omaha Life Insurance Co. Mutual of Omaha Plaza
Omaha, NE 68175
3/16/1982
238. USAA Transfer Agency Company of Delaware USAA Building
San Antonio, TX 78288
10/2/1990
239. W.H. Reaves & Co., Inc. 30 Montgomery Street
Jersey City, NJ 07302
12/7/1990
240. W.H. Turlington & Co. 509 East Center Street
Lexington, NC 27292
11/3/1980
241. Wachovia Securities, Inc. 201 North Tryon Street
Charlotte, NC 28202
4/6/1990
242. Wachovia Securities, LLC 901 East Byrd Street
Richmond, VA 23219
7/1/2003
243. Wayne Hummer & Co. 300 South Wacker Drive
Chicago, IL 60606
1/25/1983
244. Web Street Securities, Inc. 222 South Riverside Plaza
11th Floor
Chicago, IL 60601
4/27/2000
245. Wedbush Morgan Securities 1000 Wilshire Boulevard
Los Angeles, CA 90030
12/24/1984
246. Weiss, Peck & Greer One New York Plaza
New York, NY 10004
6/16/1982
247. Wells Advisors, Inc. 3885 Holcomb Bridge Road
Norcross, GA 30092
3/20/1992
248. Wexford LLC Corporation 1 New York Plaza
11th Floor
New York, NY 10292
6/30/1998
249. Wheat, First Securities, Inc. 707 East Main Street
P.O. Box 1357
Richmond, VA 23211
3/23/1983
250. William R. Hough & Co., Inc. 100 2nd Avenue South
Suite 800
St. Petersburg, FL 33701
4/18/1995

More Internal Revenue Bulletins