Pensions the PBGC took over in the 1970s
400 plans, largest first. When a company can no longer pay for its pension plan, the federal Pension Benefit Guaranty Corporation (PBGC) takes the plan over and pays retirees their benefits, up to limits set by law. These are the plans on the PBGC's list of trusteed plans. If you or a family member worked for one of these employers, the PBGC, not the company, is who pays the pension.
| Sponsor and plan | Taken over |
|---|---|
| Alan Wood Steel CoAlan Wood Steel Co and United Steelworkers. Conshohocken, PA | January 5, 1979 |
| Rea Express IncRea Express Inc. New York, NY | November 21, 1975 |
| Millinery Industry of Nyc and Vicinity Joint BoardMillinery Workers Ret Fund. New York, NY | May 2, 1977 |
| Diamond Reo Trucks IncDiamond Reo UAW Local 650 Retirement Income Plan. Lansing, MI | July 15, 1975 |
| Worcester Pressed Steel CoWorcester Pressed Steel Co Bargaining Plan. Worcester, MA | December 12, 1975 |
| Milk Drivers & Dairy Union Local 680Milk Industry Local 680 Pension Plan. Clifton, NJ | December 21, 1977 |
| Mansfield Tire & Rubber CoMansfield Tire & Rubber Pension Trust. Mansfield, OH | August 29, 1979 |
| NJ BreweryNew Jersey Brewery Employees Pension Plan. Newark, NJ | June 30, 1978 |
| Apeco CorpApeco Pension Plan. Des Plaines, IL | October 16, 1979 |
| Chase Brass & Copper Co, IncChase Brass and Copper Co Pens Plan. Cleveland, OH | December 15, 1977 |
| The Washington Group IncWashington Group Inc Pension Plan. Winston-Salem, NC | December 27, 1977 |
| Hotel & Rest. Emp. & Bart. Union of Phila., Bucks, Montgom.Horn and Hardart Baking Co. Philadelphia, PA | April 3, 1978 |
| Heppenstall CoHeppenstall Company Hourly Pension Plan. Pittsburgh, PA | June 18, 1979 |
| Washburn Wire CompanyWashburn Wire Co New York Hourly Plan. Phillipsdale, RI | July 8, 1977 |
| Desmond'S Inc.Desmonds, Inc. Employee Retirement Plan. Los Angeles, CA | July 3, 1978 |
| American Photograph CorpAmerican Photograph Retirement Plan. New York, NY | June 13, 1977 |
| Mullins MFG CorpMullins MFG. Corp Pension Plan. Salem, OH | March 4, 1976 |
| Marhoefer Packing Co IncMarhoefer Packing Co Inc Hrly Ees Revised Pen. Mucie, IN | November 15, 1979 |
| Acme-Hamilton MFG CorpAcme Hamilton MFG Corp Union Employees Pens Plan. Trenton, NJ | September 25, 1978 |
| Health Maintenance Inc of Northern CaHealth Maintenance Inc. San Francisco, CA | April 1, 1976 |
| The Washington Medical Center IncWashington Medical Center Inc. Washington, DC | September 17, 1976 |
| Handley Textiles IncHandley Textiles Inc Hrly Employees Pension Plan. Roanoke, AL | August 15, 1979 |
| Avco CorpAvco Corporation Local 1127. Greenwich, CT | January 31, 1977 |
| Alan Wood Steel CoAlan Wood Steel Co. Pension Plan for Sal Empl. Conshohocken, PA | January 5, 1979 |
| Eastern ExpressEastern Express Employees Pension Plan. Terre Haute, IN | August 24, 1977 |
| The Muskin Shoe CoMuskin Shoe Company Pension Plan. Millersburg, PA | December 10, 1979 |
| Grossman'S Inc.Evans Products Pension Plan United Steelworkers. Canton, MA | June 25, 1979 |
| Aerodex, Inc.Florida Administrators Aerodex. Miami, FL | March 9, 1977 |
| Wallace Murray CorpEljer Plumbingware Pens PL for Hourly Employees. New York, NY | May 25, 1979 |
| Gus Mayer Stores IncGus Mayer Stores. Memphis, TN | June 18, 1976 |
| Superior Steel Casting CoSuperior Steel Casting Co Hrly Ees Pension Plan. Benton Harbor, MI | February 12, 1979 |
| Midvale-Heppenstall CoMidvale Heppenstall Co Uswa. Nicetown, PA | April 22, 1977 |
| Linton Food SerLinton Food Services Inc Pension Plan. Philadelphia, PA | August 29, 1979 |
| Hamilton National Bank of ChattanoogaHamilton National Bank of Chattanooga Pension Plan. Chattanooga, TN | August 24, 1976 |
| Chicago Dynamic IndChicago Dynamic Industries Inc Pension Plan. Chicago, IL | June 26, 1978 |
| Associated Transport IncAssociated Transport Inc Retirement Plan. Carlstadt, NJ | August 18, 1976 |
| Amerace CorpAmerace Corp Butler Pension Plan. New York, NY | August 31, 1977 |
| The Adams & Westlake Co.Adams and Westlake Pension Plan No. 2. Elkhart, IN | December 22, 1978 |
| Spencer FoodsincSpencer Foods, Inc. Spencer Meat Cutters Pen Plan. Spencer, IA | April 4, 1979 |
| Southwest Steel Rolling Mills IncSouthwest Steel Rolling Mills Inc Pension Plan. Los Angeles, CA | July 21, 1978 |
| Albert Goetze IncAlbert F Goetze Hourly. Baltimore, MD | April 6, 1976 |
| M & M Transportation Co.M & M Transportation Company Ret Inc Pens Plan. Cambridge, MA | June 8, 1978 |
| San Diego Yellow Cabs IncYellow Cab of Greater San Diego Cab Driver'S. San Diego, CA | June 12, 1978 |
| Frank R Jelleff IncFrank R Jelleff Inc. Arlington, VA | October 31, 1979 |
| Frosty Morn Meats IncFrosty Morn Meats Inc Non-Bargaining Unit Plan. Clarksville, TN | April 28, 1978 |
| The Lion Brewery, IncThe Lion, Inc. Pension Plan. Wilkes Barre, PA | May 9, 1977 |
| Defoe Shipbuilding Co Local 49Defoe Shipbuilding Co Local 49 Employees Pen Plan. Unionville, MI | March 7, 1978 |
| Frosty Morn Meats IncFrosty Morn Meats Inc Bargaining Unit Plan. Clarksville, TN | April 28, 1978 |
| Chicago Electrotypers Union NO3Chicago Electrotypers Pension Plan. Chicago, IL | March 28, 1979 |
| J L Thomson Rivet CorpJ L Thomson Rivet Corp UAW Pension Plan. Waltham, MA | April 28, 1978 |
| Rough Rider IncRough Rider, Inc Pension Plan GR 644. Napa, CA | June 26, 1978 |
| Diamond Reo Trucks IncDiamond Reo Non-Contr Plan for Salaried Ees. Lansing, MI | July 15, 1975 |
| Carling Natl Breweries IncCarling Greater Boston Brewery Workers Pension Pla. Baltimore, MD | June 19, 1979 |
| The Taylor Winfield CorpTaylor Winfield Hourly Employees Retirement Plan. Warren, OH | August 29, 1978 |
| Atkins & Merrill, IncAtkins and Merrill Inc Retirement Plan. Ashland, MA | March 2, 1978 |
| Federals, Inc.Federals Inc Teamsters Ret Plan. Detroit, MI | February 12, 1979 |
| Grain Belt Breweries IncGrain Belt Breweries Local 205. Minneapolis, MN | July 9, 1979 |
| Pearl Brewing CoPearl Brewing Co Retirement Plan. San Antonio, TX | December 1, 1976 |
| Sun Valley Co IncSun Valley Co Inc Retirement Plan. Sun Valley, ID | April 18, 1978 |
| Eastern Tablet Corp.Eastern Tablet Corp Retirement Plan Hourly. Albany, NY | September 21, 1976 |
| Jaeger Machine CoJaeger Machine Co and United Steelworkers. Columbus, OH | May 31, 1979 |
| Local 738 I B of T National Tea Co Ees Ret PlanNational Tea Co Local 738 Employee'S Retire Fund. Chicago, IL | April 10, 1978 |
| Matthiessen & Hegeler Zinc CoMatthiessen & Hegeler United Steelworkers Plan. La Salle, IL | February 25, 1976 |
| Paterson Parchment Paper CoPatterson Parchment Co Hourly Plan. Bristol, PA | August 30, 1976 |
| Anthony CoAnthony Company UAW Retirement Plan. Streator, IL | March 21, 1979 |
| Gilchirst CoGilchrist Co - Retail Clerks Regional Pension Fund. Boston, MA | December 20, 1978 |
| Peerless Wire Goods Co IncPeerless Wire Goods Co Inc Ret for Union Ees. Lafayette, IN | August 1, 1979 |
| Bohack Corp.Bohack Corporation Pension Plan. Little Neck, NY | January 19, 1978 |
| Midvale-Heppenstall CoMidvale Heppenstall Salaried Employees Ret Plan. Nicetown, PA | April 22, 1977 |
| Riverside Mills, Inc.Riverside Mills Retirement Plan. Augusta, GA | April 24, 1979 |
| Durham MFG Company C/O General Housewares CorpDurham Manufacturing Co. Stamford, CT | April 7, 1975 |
| Nelly Don IncNelly Don Retirement Plan. Kansas City, MO | January 29, 1979 |
| Marshall HospitalMarshall Hospital Plan. Placerville, CA | April 27, 1977 |
| National Portland CementNational Portland Cement Co Hrly Pension Plan. Linden, NJ | August 6, 1976 |
| Pacific Far East Line IncPacific Far East Lines Inc Retirement Plan. San Francisco, CA | January 31, 1979 |
| The H E Koontz Creamery IncKoontz Creamery Union Pension Plan. Baltimore, MD | November 14, 1977 |
| Atlas Linen & Indust Supply CoAtlas Linen Hourly Plan. Columbus, OH | December 8, 1976 |
| Electro-Chemical Engraving CoElectro Chemical and Engraving Co. New York, NY | November 22, 1976 |
| Andro CorpAndro Corporation Hourly Employees. Columbus, OH | January 28, 1977 |
| Avon Sole Co.Avon Sole Company. Avon, MA | April 20, 1976 |
| Piel Bros IncPiel Bros Hampden Harvard Div Brewery Workers. Chicopee, MA | June 26, 1978 |
| Chappel Industries IncChappel Industries Inc Hourly Plan. Naugatuck, CT | September 30, 1976 |
| Acme-Hamilton MFG CorpAcme Hamilton MFG Corp Salaried Employees Pens PL. Trenton, NJ | May 18, 1978 |
| American Bank & Trust CoAmerican Bank and Trust Company. Orangeburg, SC | September 10, 1975 |
| Stellar Industries IncLocke Steel Chain Company Pension Plan. Bridgeport, CT | November 14, 1979 |
| Brier MFG CoBrier Manufacturing Company Retirement Plan. Providence, RI | October 15, 1979 |
| Diamond Reo Trucks IncDiamond Reo Contributary. Lansing, MI | July 15, 1975 |
| The Fitzgerald MFG CoFitzgerald Manufacturing Co Union Plan. Torrington, CT | October 10, 1975 |
| Admin./Systems/ Comm. IncAdministration Systems Communication Inc. Lake Bluff, IL | November 16, 1979 |
| Avildsen Tools & Machine IncAvildsen Tools and Machines Inc Pension Plan. Chicago, IL | June 29, 1979 |
| Andro CorpAndro Corporation Salaried Empl. Columbus, OH | January 28, 1977 |
| Zollinger-Harned Co C/O Karl E Friend, Esq Trustee in BankruZollinger Harned Company Employees Pension Plan. Allentown, PA | December 6, 1978 |
| Marion Malleable Iron WorksMarion Malleable Iron Works Inc #299 International. Marion, IN | May 15, 1979 |
| Koehring CoKoehring Industrial Pens for Bantam Div Newton. Milwaukee, WI | March 26, 1979 |
| Curtis Stephens Embry CoCurtis Stephens Embry Co Boot and Shoe Wu P/P. Baltimore, MD | December 31, 1979 |
| Ludlow Typograph Co Division of Ludlow Ind IncLudlow Typograph Co Local 1024 AFL CIO Pension PL. Chicago, IL | June 1, 1978 |
| Harrison Sheet Steel Co.Harrison Sheet Steel Pension Plan. Chicago, IL | May 12, 1977 |
| Nevius Bros, IncNevius Brothers Incorporated Retirement Plan. Trenton, NJ | July 28, 1977 |
| General Foundry & MFG CoGeneral Foundry & MFG Co Hourly Ees Ret Income. Flint, MI | January 15, 1979 |
| Baxter Woolen Co, Inc/Local 1075 Textile Workers Union of AmBaxter Woolen Co Local 1075 Retirement Plan. East Rochester, NH | November 21, 1977 |
| A R Winarick IncAr Winarick Inc Union Employees Plan. Fort Lee, NJ | March 20, 1979 |
| Permaneer CorporationPermaneer Corp Retirement Plan. Dillard, OR | May 23, 1977 |
| Federals, Inc.Federals Inc Local 556. Detroit, MI | August 13, 1979 |
| Spielman Motor Sales Co Inc & Transportation VechiclesSpielman Empl Pension Plan. Brooklyn, NY | November 7, 1975 |
| Stand Paper MFG CoStandard Paper MFG Co. Richmond, VA | June 10, 1975 |
| Leisure Group IncLeisure Group Plan for Hourly Ees. Los Angeles, CA | May 30, 1978 |
| The Hawaii CorpHawaii Corporation Retirement Plan. Honolulu, HI | October 25, 1977 |
| J F Hink and SonJ F Hink & Son Pension Plan and Trust. Berkley, CA | January 18, 1978 |
| Queen City Brewing Company Cumberland Brewery WorkersQueen City Brewing Co Cumberland Brewery Workers. Cumberland, MD | June 5, 1979 |
| Hawaii Daiichi-Kanko, IncHawaii Daiich Kanko Inc Pension Plan. Honolulu, HI | July 7, 1978 |
| M M Mades Co IncM M Mades Company Inc Ees Pension Plan. Bedford, NH | October 4, 1978 |
| Dirrs Gold Seal Meats Div of Spencer Foods IncSpencer Foods Inc Miami Production. Miami, FL | April 4, 1979 |
| Eastern Freight Ways IncEastern Freight Ways Pension Plan. Carlstadt, NJ | November 16, 1976 |
| Orr Sembower, IncOrr and Sembower Bargaining Employees. Middletown, PA | July 7, 1976 |
| Messinger Bearings IncMessinger Bearings, Inc Union Pension Agreement. Philadelphia, PA | March 16, 1979 |
| The Adams & Westlake Co.Adams and Westlake Pension Plan #1. Elkhart, IN | December 22, 1978 |
| The Saalfield Publishing CoSaalfield Publishing Co Hourly Plan. Akron, OH | April 14, 1977 |
| Civic Center Hospital FoundationCivic Center Hospital Foundation. Oakland, CA | September 9, 1977 |
| Gorham Tool Industries Inc.Gorham Tool Company Employee Ret Inc Plan. Detroit, MI | September 25, 1979 |
| Southern Cross Industries IncSouthern Cross Industries Inc Salarie Ees Pen. Atlanta, GA | November 17, 1978 |
| William S. Moore, Inc.William S Moore, Inc. Newark, OH | April 15, 1977 |
| Koehring CoKoehring Ind Farm Div Brady Operation Pension Plan. Milwaukee, WI | June 12, 1978 |
| Barrett Leather CompanyBarrett and Company Inc Leather Pension Plan. New York, NY | February 8, 1978 |
| Hawthorne Paper Co IncHawthorne Paper Hourly Empl Pension Plan. Kalamazoo, MI | January 31, 1978 |
| Frink America IncSoutheastern Westbrook Div of Compro Frink Corp. Clayton, NY | September 27, 1979 |
| Plastic & Rubber Products CoPlastics and Rubber Products Company. Ontario, CA | December 12, 1977 |
| API CorporationFlorida Administrators API Corp.. Miami, FL | March 9, 1977 |
| Ogden Alloys Inc, Barth Div.Ogden Alloys Smelters Local 482 Pension Plan. Cleveland, OH | October 2, 1979 |
| The Star Pin CoStar Pin Company Retirement Plan. Shelton, CT | March 27, 1979 |
| Wehco Plastics, Inc.Winner Manufacturing Company. West Trenton, NJ | July 8, 1976 |
| Superior Concrete Accessories IncSuperior Concrete Accessories Usw Pension Plan. Franklin, IL | June 8, 1979 |
| Madison Ave HospitalMadison Avenue Hospital Pension Plan. New York, NY | June 27, 1979 |
| Superior Steel Casting CoSuperior Steel Casting Co Sal Ees Ret Trust. Benton Harbor, MI | January 31, 1979 |
| Mullins MFG CorpMullins MFG Corp Hamlin Products Division Hourly. Salem, OH | March 11, 1976 |
| Madison Wire IncMadison Wire Inc Hourly Pension Plan. Buffalo, NY | October 16, 1979 |
| The Waterbury Lock & Specialtyco.Waterbury Lock and Specialty Co. (Hourly). Milford, CT | June 3, 1977 |
| Vermont Foundry and Machine CoincVermont Foundry and Machine Co Inc Pension Plan. Rutland, VT | October 29, 1979 |
| Carol Management CoCarol Management Co Pension Plan. New York, NY | December 23, 1977 |
| Koehring CoKoehring Industrial Pension Plan for Road Div. Milwaukee, WI | September 22, 1977 |
| Southern Extract CoSouthern Extract Hourly. Knoxville, TN | October 20, 1976 |
| Ludlow Typograph Co Division of Ludlow Ind IncLudlow Typograph Co Voluntary Pension & Ret. Plan. Chicago, IL | June 1, 1978 |
| Controlled Rubber Products IncControlled Rubber Products Inc-Union Plan. South Haven, MI | March 23, 1977 |
| J L Thompson Rivet CorpJ L Thomson Rivet Corporation Amended Ret. Waltham, MA | February 2, 1979 |
| Quaker City Iron Works, IncQuaker City Iron Works Union Retirement Plan. Philadelphia, PA | November 20, 1978 |
| Ind Heat TreatingAaim-Industrial Heat Treating Inc Pension Plan. Waltham, MA | April 10, 1978 |
| H E Koontz Creamery IncKoontz Creamery Inc Salaried Pension Plan. Baltimore, MD | November 14, 1977 |
| General Plywood CorpUnited Brotherhood of Carpenters and Joiners. New Albany, IN | October 25, 1978 |
| Richard a Klein IncAaim-R a Klein Inc Pension Plan. Waltham, MA | April 10, 1978 |
| Millinery Industry of Nyc and Vicinity Joint BoardMillinery Retirement Plan. New York, NY | May 2, 1977 |
| Marhoefer Packing Co IncMarhoefer Packing Co Inc Ees Revised Ret. Mucie, IN | November 15, 1979 |
| Ilco CorpIndependent Lock Co for Bargaining Employees. Fitchburg, MA | September 14, 1978 |
| The Natl Brewing CoNational Brewing Company. Baltimore, MD | April 20, 1977 |
| Bonnar Vawter IncBonnar-Vawter, Inc Pension Plan. Rockland, ME | January 17, 1978 |
| Albert Goetze IncAlbert F Goetze Salaried. Baltimore, MD | April 6, 1976 |
| Valley of the Sun SchoolValley of the Sun School Pension Plan. Phoenix, AZ | January 30, 1978 |
| Gateway Sporting Goods CompanyGateway Sporting Goods Company Pension Plan. New York, NY | April 10, 1979 |
| Grace Hospital Inc C/O Charter Medical CorpGrace Hospital Inc Full Time Ee'S Retire Plan. Macon, GA | September 17, 1979 |
| Elmwood Industries IncElmwood Industries, Inc., Pension Plan. New Haven, CT | March 22, 1978 |
| Aircraft Casting IncFlorida Administrators - Aircraft Casting. Miami, FL | March 9, 1977 |
| Worcester Moulded Plastics Co IncWorcester Moulded Plastics Co Basic Pension Plan. Worcester, MA | June 12, 1979 |
| H. G. Hastings CoH G Hastings Co Pension Plan. Atlanta, GA | October 20, 1976 |
| Ideal Farms Dairy, IncIdeal Farms Dairy. Frederick, MD | June 13, 1977 |
| Western Metal Industries CorpWestern Metals Inc Pension Plan. San Diego, CA | February 13, 1978 |
| Disalle Plating / Die Casting CoDisalle Plating and Die Casting Co Pension Plan. Toledo, OH | March 21, 1977 |
| Quality Wood Products IncQuality Wood Products Pension Plan. Medley, FL | April 19, 1977 |
| International City Bank & Trust CoInternational City Bank & Trust Co Pension Plan. New Orleans, LA | February 27, 1975 |
| Jaeger Machine CoJaeger Machine Co Salaried Employees Pension. Columbus, OH | May 31, 1979 |
| The Fitzgerald MFG CoFitzgerald Manufacturing Co Non-Union Plan. Torrington, CT | October 10, 1975 |
| Gill Memorial Eye, Nose and Throat Hosp IncGill Memorial Eye Ear Nose Throat Hospital Inc. Roanoke, VA | June 12, 1979 |
| Deerfield Groves CoDeerfield Groves Co Employees Retirement Plan. Wabasso, FL | February 27, 1979 |
| Linton Food SerLinton Food Hourly Plan. Philadelphia, PA | August 29, 1979 |
| Saalfield Publishing CoSaalfield Publishing Co Salaried Plan. Akron, OH | April 14, 1977 |
| Molers Dairy Foods Inc.Molers Dairy Foods Inc Pension Plan. Dayton, OH | March 28, 1978 |
| All Star Products IncAll Star Products Inc Hrly Employees Pension Plan. Defiance, OH | October 17, 1979 |
| Manuel San Juan Co IncManuel San Juan Company, Inc. Pension Plan. San Juan, PR | March 16, 1979 |
| Aerodex, Inc.Aerodex Inc Non-Bargaining Ees Retirement Plan. Miami, FL | June 7, 1977 |
| Federals, Inc.Federals Inc Local 518. Detroit, MI | August 13, 1979 |
| Artic Roofings IncArtic Roofers Inc Uswa Employee Pension Plan. Wilmington, DE | January 24, 1979 |
| Rhode Island Cardboard CoRhode Island Cardboard Company. Pawtucket, RI | August 11, 1977 |
| Matthiessen & Hegeler Zinc CoMatthiessen & Hegeler Salaried Plan. La Salle, IL | April 19, 1977 |
| Paterson Parchment Paper CoPatterson Parchment Paper Company Salaried Plan. Bristol, PA | August 30, 1976 |
| Murphy Medical Center IncMurphy Medical Incorporated Pension Plan. Warsaw, IN | July 31, 1979 |
| Aco of Pittsfield Products IncAco, Inc. Retirement Plan. Ann Arbor, MI | August 25, 1977 |
| Robison & Smith IncRobinson & Smith. Gloversville, NY | September 14, 1978 |
| Caribe Motors CorpCaribe Motors Retirement Plan for Employees. San Juan, PR | February 22, 1978 |
| West Valley Community HospitalfoundationWest Valley Comm Hospital Plan. Encino, CA | January 9, 1978 |
| Edinger-Wyckoff IncEdinger Wyckoff, Inc Union Employees Retir Plan. Stroudsburg, PA | March 9, 1979 |
| Country Belle Cooperative FarmersCountry Belle Coop Farmers Plan. Pittsburgh, PA | October 7, 1977 |
| The Genoa Packing CoGenoa Packing Company Upwa Local 11 Pension Plan. Cambridge, MA | April 24, 1979 |
| Curles Neck Dairy, Inc.Curles Neck Dairy Inc Employees Pension Plan. Richmond, VA | April 23, 1979 |
| Trafalgar HospitalTrafalgar Hospital Pension Plan. New York, NY | October 26, 1978 |
| Hol Gar Manufacturing CorpHol-Gar Union Ees Pension Plan U E Local 155. Philadelphia, PA | October 13, 1978 |
| Associated Food Stores IncAssociated Food Stores Inc Pension Plan. Jamica, NY | January 20, 1978 |
| Bancshares Dataline CorpBancshares Dataline Corporation Pension Plan. Chattanooga, TN | July 14, 1977 |
| Medallion Insurance GroupJ C G Medallion. Kansas City, MO | March 18, 1976 |
| Barnes Worsteds, Inc.Barnes Worsted Inc Pension Plan. Kingston, MA | March 16, 1979 |
| Alderman Interior Systems IncAlderman Interior Systems Inc Empl Pension Trust. Tampa, FL | June 27, 1978 |
| Atlas Linen & Indust Supply CoAtlas Linen Salaried Plan. Columbus, OH | December 8, 1976 |
| Acromatic Tool Co.Acromatic Tool Company. Troy, MI | May 9, 1977 |
| Julian and Kokenge CoJulian and Kokenge Retirement Plan. Columbus, OH | May 11, 1976 |
| Foster Beef Co.Foster Beef Company. Manchester, NH | July 14, 1977 |
| United Millinery Salesmen'S Union Local 98Millinery Retirement Fund Local 98. New York, NY | May 2, 1977 |
| Wayside Gardens Co Inc. Ide Gardens Co. Inc.Wayside Gardens Co Inc Retirement Plan. Mentor, OH | December 21, 1976 |
| Huber Supreme Metal Treating CoHuber Supreme Metal Treating Company Pension Plan. Milwaukee, WI | September 17, 1979 |
| The Genoa Packing CoGenoa Packing Co Salaried Ee Retirement Plan. Cambridge, MA | April 24, 1979 |
| Messinger Bearings IncMessinger Bearings Inc Employees Pension Plan. Philadelphia, PA | August 15, 1978 |
| Maintain IncAaim-Maintain Inc Pension Plan. Waltham, MA | April 10, 1978 |
| Rhode Island Cardboard CoWest Dudley Paper Company. Pawtucket, RI | August 11, 1977 |
| Western Transportation CoWestern Transportation Co Non-Bargaining Emp Ret.. Chicago, IL | December 17, 1979 |
| Newport Ship Yard IncNewport Shipyard Inc. Newport, RI | July 8, 1979 |
| Westgate Terminals IncYellow Cab Company, Westgate Retirement Plan. San Diego, CA | June 5, 1979 |
| American Manufacturing Co, IncAmerican Manufacturing Co., Inc., Pension Plan. Great Neck, NY | December 23, 1977 |
| Watkins Furniture CoWatkins Furniture Company Employee Pension Plan. Cleveland, OH | August 18, 1978 |
| Gardner Denver CompanyGardner Denver Co Pension Plan Bargaining Unit. Dallas, TX | December 28, 1976 |
| Fairfield Apparel, IncFairfield Apparel Inc Empls. Pension Plan & Trust. Oceanport, NJ | May 12, 1977 |
| Research Designing Service, Inc.Research Designing Services, Inc. UAW. MT. Clemens, MI | May 14, 1979 |
| Center City MotorsCenter City Motors Employees Retirement Plan. San Diego, CA | September 5, 1978 |
| E F Shelley & Co IncE F Shelly Co Inc Salaried Employees. New York, NY | November 29, 1977 |
| Aiglon Industries IncUnited Auto Supply Company Pens Plan for Employees. Houston, TX | May 24, 1977 |
| Tri-City BankTri City Bank Retirement Plan. Detroit, MI | April 9, 1979 |
| Williamsport Milk Products Co IncWilliamsport Milk Products Co Inc Ret Plan. Williamsport, PA | August 30, 1978 |
| Orr & Sembower, Inc.Orr and Sembower Salaried Employees. Middletown, PA | July 7, 1976 |
| Furlong MFG Co IncFurlong Manufacturing Company Inc Pension Plan. Furlong, PA | May 29, 1979 |
| Ilco CorpIndependent Lock Co Non Bargaining Plan. Fitchburg, MA | September 14, 1978 |
| Washburn Wire CompanyWashburn Wire Co. (Supervisory and Mgr Empl). Phillipsdale, RI | July 8, 1977 |
| Ohawa Machine Products CoOttawa Machine Products. Tecumseh, MI | May 12, 1977 |
| Sanitary Farms Diary IncSanitary Farms Dairy Union Plan. Erie, PA | August 9, 1976 |
| Carey Transportation IncCarey Transportation Salaried Pension Plan. Phoenix, AZ | July 12, 1978 |
| Leisure Group IncLeisure Group Salaried Employees Pension Plan. Los Angeles, CA | May 30, 1978 |
| Jimnick Corp.Jimnick Corporation. Dayton, OH | November 29, 1976 |
| Illinois Breeding CooperativeIllinois Breeding Coop Employees Pension Trust. Hampshire, IL | June 7, 1979 |
| Yellow Cab of CaliforniaWestgate Retir Plan Yellow Cab Co California. San Diego, CA | June 5, 1979 |
| F Yeager Bridge & Culvert CoF Yeager Bridge & Culvert Co Qualified Pension Plan. Port Huron, MI | February 12, 1976 |
| Laidlaw CorpLaidlaw Corp of PA Hourly Pension Plan. Scottsdale, AZ | December 8, 1979 |
| Northern Steel IncNorthern Steel Inc Pension Plan. Boston, MA | June 27, 1979 |
| Bonifield Bros Truck Lines IncBonifield Brothers Truck Lines Inc. Pension Plan. Johnston City, IL | April 14, 1977 |
| Worcester Pressed Steel CoWorcester Pressed Steel Co Non Bargaining Plan. Worcester, MA | December 12, 1975 |
| Bischoffs Surgical Supplies IncBischoff Surgical Supplies Inc Pension Plan. Oakland, CA | March 12, 1979 |
| Walter Kane & Son IncWalter Kane and Son Inc Pension Plan. Carlstadt, NJ | January 13, 1979 |
| National Institute for Appliedbehavioral ScienceNTL Institute for Applied Behavioral Science. Arlington, VA | December 23, 1977 |
| R N Cardozo and Brother IncRN Cardozo and Brother Inc Pension Plan. ST Paul, MN | April 22, 1977 |
| Pennsylvania Coal CoPennsylvania Coal Company Empl Retirement Plan. Scranton, PA | February 22, 1979 |
| W S Goodrich IncW S Goodrich Inc Pension Plan. Epping, NH | November 19, 1979 |
| Computer Instruments Corp.Computer Instruments Corp Employees Pension Plan. Hempstead, NY | August 22, 1978 |
| Fourco Glass CoWhite Bailey Inc Retirement Plan. Bridgeport, WV | April 23, 1979 |
| Toledo Guild Products IncToledo Guild Products Retirement Income Plan. Toledo, OH | April 4, 1979 |
| Gillespie & Co. of New York, Inc.Gillespie and Co of NY Inc Pension Trust. New York, NY | July 26, 1977 |
| Phoenix Cab Co.Yellow Cab Co Non Salaried Employees. Los Angeles, CA | April 20, 1977 |
| Riverview MFG CoHill Corporation Employee Trust and Pension Plan. Warrensburg, NY | August 20, 1979 |
| Hamilton Bank and Trust CoHamilton Bank and Trust Co. Employees Ret Plan. Atlanta, GA | July 15, 1978 |
| Hamilton Mortgage CorpHamilton Morgage Corporation Pension Plan. Chattanooga, TN | April 7, 1977 |
| Cooper Dental Laboratory IncCooper Dental Lab Inc Pension Plan. Baltimore, MD | June 6, 1977 |
| J W Greer IncJ W Greer Inc Pension Plan. Hudson, NH | January 26, 1977 |
| Danly Machine CorpOnsrud Machine Works, Inc. Hourly Plan. Chicago, IL | December 22, 1976 |
| Williams-Progressive Live & Accident Insurance CoWilliams Progressive Life Employee Pension Plan. Opelousas, LA | December 15, 1978 |
| Republic Pipe Supply CorpRepublic Pipe and Supply Co Pension Trust. Somerville, MA | March 9, 1977 |
| Worcester Pressed Aluminum of Kingston Tool Co IncWorcester Pressed Aluminum Corp Ret Hourly Ees. Worcester, MA | September 17, 1979 |
| Marine Chevrolet CoMarine Chevrolet Co Retirement Income Plan. Jacksonville, NC | July 16, 1979 |
| Quaker City Iron Works, IncQuaker City Iron Works Inc Pension Plan. Philadelphia, PA | November 20, 1978 |
| Producers Dairy Co.Producers Dairy Company Retirement Plan. Brockton, MA | July 22, 1977 |
| Norcal Electronics IncNorcal Electronics Inc Retirement Plan. Sacramento, CA | December 31, 1979 |
| Pawtucket Screw CompanyPawtucket Screw Company Usw Retirement Plan. Pawtucket, RI | January 10, 1979 |
| Donald P Mossman JRDonald P Mossman Retir Income Plan for Employees. Brewster, NY | September 19, 1977 |
| Engel Ind Inc .Engel Industries Inc Hourly Empl Pension Plan. ST Louis, MO | August 30, 1977 |
| Quinn & Boden Co IncQuinn & Borden Co Inc Salaried Employees. Rahway, NJ | August 7, 1979 |
| Airport Transit IncWestgate Retirement Plan Airportransit Inc. San Diego, CA | June 5, 1979 |
| Warrenton Woolen CoWarrenton Woolen Co Workers Union Retirement Plan. Torrington, CT | April 24, 1979 |
| Specialty Insulation MFG Co, IncSpecialty Insulation MFG Co Inc Ee Pension Plan. Hoosick Falls, NY | November 27, 1978 |
| Fairmont FoundryAaim-Fairmount Foundary Pension Plan. Waltham, MA | April 10, 1978 |
| Reading Brewing CompanyReading Brewing Co Pension Plan for Sal Empl. Reading, PA | September 14, 1977 |
| Perfeclite CoPerfeclite Inc Salaried & Ofc Ee'S Retire Plan. Cleveland, OH | September 20, 1979 |
| Ida Gem Dairymen, Inc.Ida Gem Dairymen Inc Pension Plan. Jerome, ID | June 1, 1978 |
| Jeannette Newspapers IncJeannette Publ Co Non Bargaining Plan. Jeannette, PA | July 26, 1977 |
| Bollinger CorpBollinger Corporation Union Empl. Ambridge, PA | May 24, 1977 |
| Barnes & JonesAaim-Barnes & Jones Pension Plan. Waltham, MA | April 10, 1978 |
| Whittet Higgins CoAaim-Whittet Higgins Company Pension Plan. Waltham, MA | April 10, 1978 |
| Silver Construction CorpSivier Construction Corp Employees Ret Plan. Oak Park, MI | June 30, 1977 |
| Globe Devilbiss Co Division Oof Champion Spark Plug CoGlobe Products UAW Retirement Income Plan. Toledo, OH | September 27, 1979 |
| The East Dayton Tool & Die CompanyEast Dayton Tool and Die Co Salaried. Dayton, OH | April 27, 1977 |
| Iweco IncIweco Incorporated Pension Plan. Houston, TX | May 22, 1979 |
| South Park Tool Mold Co IncSouth Park Tool & Mold Co Inc Employees Pens PL. Dayton, OH | March 12, 1979 |
| Peoples Hardware Co.Peoples Hardware Co Pension Plan. Riverdale, MD | April 14, 1978 |
| John F Davis CoJohn F Davis Retirement Plan. Scranton, PA | May 4, 1978 |
| Southern Extract CoSouthern Extract Salaried. Knoxville, TN | October 20, 1976 |
| Relief Printing CoRelief Printing Retirement Plan-Bargaining Emps. Boston, MA | April 18, 1976 |
| ST. Louis Shoe CorpST Louis Shoe Company. ST. Louis, MO | March 16, 1976 |
| York Composition Co., Inc.York Composition Company Inc. Pension Plan. York, PA | July 21, 1978 |
| Worcester Moulded Plastics Co IncWorcester Moulded Plastics Co Excess Pension Plan. Worcester, MA | June 12, 1979 |
| Unity HospitalUnity Hospital Pension Plan. Brooklyn, NY | March 2, 1979 |
| Roman Products CorpRoman Products Retirement Plan. South Hackensack, NJ | September 21, 1976 |
| Branthaven IncHospitality Home Retirement Plan for Full Time Ees. Xenia, OH | September 1, 1978 |
| KMS Industries Inc.KMS Industries Hourly Retirement Income Plan. Ann Arbor, MI | November 3, 1977 |
| Hamiton Bancshares Inc.Hamilton Bancshares Inc Amend & Restated Master PL. Chattanooga, TN | April 7, 1977 |
| Paramount Photo Service IncParamount Photo Service. Englewood, NJ | October 28, 1976 |
| Air Hydraulics IncAir Hydraulics Inc Employees Pension Plan. Maple HTS, OH | October 18, 1979 |
| D. D. Mcarthur C/O Service Glass Works, Inc.Service Glass Works Incorporated. York, PA | May 9, 1978 |
| Neville Cement Products Corp.Neville Cement Products Corporation Pension Plan. Germantown, TN | December 15, 1977 |
| Hamilton Financial Services IncHamilton Financial Services Pension Plan. Nashville, TN | April 7, 1977 |
| Danly Machine CorpOnsrud Machine Works Inc Salaried Plan. Chicago, IL | December 22, 1976 |
| Chappel Industries IncChappel Industries Inc Salaried. Naugatuck, CT | September 30, 1976 |
| Diamond Reo Trucks IncDiamond Reo Local 149 United Plant Guard Workers. Lansing, MI | July 15, 1975 |
| Taylor and Gaskin IncTaylor & Gaskin Afl-Cio Loc Un 1297 Pens Agrmnt. ST Clair Shores, MI | June 27, 1979 |
| Peerless Wire Goods Co IncPeerless Wire Goods Company Inc Ret for Foreman. Lafayette, IN | September 11, 1979 |
| Lewis Contracting Co. of Greensboro IncLewis Contracting Co of Greensboro Inc Pens Plan. Greensboro, NC | August 25, 1978 |
| Missouri Assn of RealtorsMissouri Assoc of Realtors Employees Retire PL. Columbia, MO | June 12, 1978 |
| Fornell Equipment IncorporatedFornell Equipment Inc Employees Pension Plan. Detroit, MI | March 31, 1978 |
| Stringtown Materials, IncStringtown Materials Inc Hourly Pension Plan. Stringtown, OK | November 28, 1977 |
| Del Chemical CorpDel Chemical Corporation Pension Plan. Menomonee Falls, WI | July 5, 1979 |
| Pyrotex CorpPyrotex Corp Group Annuity Plan. Leominster, MA | March 30, 1979 |
| Carton Craft CorpCarton Craft Corp Pension Plan. Buffalo, NY | February 9, 1978 |
| John B. Haul, Inc.John B Hauf Restated Plan. Albany, NY | December 14, 1977 |
| Gable & Sturch, IncGable and Starch Pension Plan. Dallas, TX | June 21, 1977 |
| Kool Air Systems (Aka) Ksi Mechanical Contractors IncKama Employees Pension Trust. North Lindenhurst, NY | June 7, 1978 |
| Avco CorpAvco Corporation Pension Plan Local 200. Greenwich, CT | May 22, 1978 |
| Worcester Pressed Aluminum of Kingston Tool Co IncWorcester Pressed Aluminum Corp Ret Plan Sal Ees. Worcester, MA | September 17, 1979 |
| Straus Systems Inc.Robert D Strauss Company Retirement Plan. Houston, TX | January 30, 1978 |
| Menzie Dairy Co.Menzie Dairy Salaried Personnel Ret Plan. Mckeesport, PA | September 14, 1977 |
| Howard Elec CoHoward Electric Co Pension Plan. Detroit, MI | August 31, 1979 |
| Union Tool CorpTool Corp Union Empl Retirement Plan. Warsaw, IN | October 11, 1977 |
| Harrisburg Taxicab & Baggage CoHarrisburg Taxicab and Baggage Company. Harrisburg, PA | August 18, 1977 |
| William N Cann IncWilliam N Cann Inc Retirement Plan. Wilmington, DE | August 15, 1978 |
| Printogs, LtdPrintogs Ltd Pension Plan. Long Island City, NY | July 31, 1978 |
| Oldham Lumber Co.Oldham Lumber Co Employees Retirement Plan. Dallas, TX | March 15, 1978 |
| J & J Cash IncJ J Cash Retirement Plan. South Norwalk, CT | February 21, 1978 |
| W W Chambers CoW W Chambers Co Retirement Income Plan. Silver Spring, MD | November 30, 1977 |
| Needham Dairy Inc.Needham Dairy Inc Pension Trust. Needham, MA | November 28, 1977 |
| Springer CorpSpringer Corporation Employees Retirement Plan. Albuquerque, NM | March 29, 1977 |
| Rough Rider IncRough Rider, Inc Pension Plan GR 644A. Napa, CA | August 20, 1979 |
| National Plumbing and Heating Supply CorpNational Plumbing and Heating Supply Corporation. Providence, RI | July 8, 1979 |
| Natl Super Ser CoNational Super Service Company Pension Plan. Toledo, OH | December 20, 1978 |
| Lorain Printing Co.Lorain Printing Co Hrly Ees Past Ser PP. Lorain, OH | September 26, 1978 |
| Portersville Equipment CoPorterville Equipment Co Hourly Employees. Portersville, PA | December 16, 1976 |
| Tioga Textile AssociatesTioga Textile Associates Inc Empls. Pension Plan. New York, NY | September 29, 1976 |
| Madison Wire IncMadison Wire, Inc Salaried Pension Plan. Buffalo, NY | October 16, 1979 |
| Fordham Motor Sales IncFordham Motor Sales, Inc Pension Plan. New York, NY | July 18, 1979 |
| Lippman AssociatesRippman Associates Employees Retirement Plan | April 13, 1979 |
| Shawmut Transportation Co Inc.Shawmut Transportation Co Inc Pension Plan. Braintree, MA | January 10, 1979 |
| Richmond Instruments Co.Heath International Inc Empl Ret Pension Plan. Richmond, MI | June 29, 1978 |
| Milwaukee Grain Exchange of Milwaukee, WiMilwaukee Grain Exchange Bargaining Unit Empl. Milwaukee, WI | March 21, 1978 |
| Bensen Aircraft CorpBenson Aircraft Corp Pension Plan. Raleigh, NC | June 15, 1977 |
| Bollinger CorpBollinger Salaried Employees Pension Trust. Ambridge, PA | May 24, 1977 |
| Jaeger Machine CoJaeger Machine Co Union Molders and Allied Workers. Columbus, OH | May 31, 1979 |
| Motor Service, IncMotor Service Inc Retirement Plan. Atlanta, GA | May 25, 1979 |
| General Scientific CorpGeneral Scientific Corp Salaried Ees Retir Plan. Addison, IL | February 22, 1979 |
| Cumberland FarmsUnited Cape Cod Cranberry Company Retirement Plan. Canton, MA | October 25, 1978 |
| Mathis Machine CorpMathis Machine Corporation Pension Plan. South Bend, ID | September 28, 1978 |
| William H & Nelson Cunliff CoWilliam and Nelson Cunliff Co Retirement Plan. ST Louis, MO | February 27, 1978 |
| Sanitary Farms Diary IncSanitary Farms Dairy Non-Union Plan. Erie, PA | August 9, 1976 |
| Lisbon Spring & Wire CoLisbon Spring and Wire Co. Lisbon, OH | May 18, 1976 |
| Losito Mushroom CorpLosito Mushroom Corporation Employees Pension. Taughkenaman, PA | October 4, 1979 |
| David Masnik IncDavid Masnik Inc Retirement Plan for Salaried Ees. Bridgeport, CT | July 6, 1979 |
| Schroeder & Tremayne IncSchroeder and Tremyne Inc Retirement Plan. ST. Louis, MO | June 27, 1979 |
| Bernardstrom Equipment SalesBernardston Equipment Sales, Inc. Pension Plan. Greenfield, MA | February 12, 1979 |
| Pawtucket Screw CompanyPawtucket Screw Company Salaried Plan. Pawtucket, RI | January 10, 1979 |
| Wheco Plastics IncWehco Plastics Inc Salaried Employees Pens Trust. West Trenton, NJ | February 21, 1978 |
| Mac Coy Evans & LewisMaccoy, Evans & Lewis Employees Pension Plan. Phila, PA | November 3, 1977 |
| Arthur'S DiaryArthurs Dairy. Waynesboro, PA | November 24, 1976 |
| Delmarva Sash and Door Co of MD Inc CDelmarva Sash and Door Co of Maryland Incorporated. Barclay, MD | May 25, 1979 |
| Fine Arts Society of San DiegoFine Arts Society of San Diego Ee'S Retire Plan. San Diego, CA | October 17, 1978 |
| Linden Tool & MFG Co.Linden Tool & Manufacturing Co Pension Plan. Dayton, OH | September 12, 1978 |
| Family Health Care Services Inc.Family Health Care Services Pension Trust. Lawton, OK | September 19, 1977 |
| Hoggson & Pettis Manuf Co TrustHoggson and Pettis Manufacturing Co Pension Plan. New Haven, CT | December 28, 1976 |
| Weil & Eisendrath CoWeil and Eisendrath Company Retirement Plan. Chicago, IL | November 30, 1976 |
| Grossman'S Inc.Evans Products Pension Plan for Guards Local 114. Canton, MA | June 25, 1979 |
| Stafford Furniture Co, IncStafford Furniture Company. Brockton, MA | May 25, 1976 |
| Better Business Bureau, IncBetter Business Bureau. Indianapolis, IN | May 7, 1979 |
| Amcon Industries IncColumbus Conveyer Co Pension Plan. Worthington, OH | October 30, 1978 |
| Avco CorpAvco Corp Local 1200 Pension Plan. Greenwich, CT | October 4, 1978 |
| Triangle Dairies Inc.Triangle Dairies Inc Pension Plan. Durham, NC | November 16, 1977 |
| Garton Co.Garten Toy Company Annuity Plan. Sheboygan, WI | October 3, 1977 |
| Bryant & Stratton Commercial School IncBryant and Stratton Restated Employees Pens Plan. Boston, MA | April 5, 1977 |
| Mullins MFG CorpMullins MFG Corp Hamlin Products Division Sal. Salem, OH | March 4, 1976 |
| Waynewood IncWaynewood Inc Insural Pension Plan. Waynesville, NC | October 24, 1975 |
| Southeast Florida Laborer'S District CouncilSe Florida Laborers District Council Pension. Miami Beach, FL | February 5, 1979 |
| Elizabeth City Coca-Cola Bottling WorksElizabeth City Coca Cola Bottling Works Emp Ret. Elizabeth City, NC | July 31, 1978 |
| Dorr Woolen CoDorr Woolen Co Plan. Guild, NH | June 14, 1978 |
| The Riviera Club IncRiviera Club Pension Trust. Indianapolis, IN | December 23, 1977 |
| R G Higashi Plumbing IncR G Higashi Plumbing Inc. Honolulu, HI | October 22, 1979 |
| Eastern Asphalt CoEastern Asphalt Co. Employees Retirement Plan. Philadelphia, PA | September 11, 1979 |
| Grossman'S Inc.Evans Products Co P/P for Firemen and Oilers. Canton, MA | June 29, 1979 |
| South Station Liquor Store IncSouth Station Liquor. Brighton, MA | November 17, 1978 |
| Aaim of New England IncAaim-New England Inc Pension Plan. Waltham, MA | April 10, 1978 |
| Florence Citrus Growers, IncFlorence Citrus Growers,inc. Ees Pension Plan. Winter Haven, FL | April 8, 1978 |
| Portersville Equipment CoPortersville Equipment Co Salaried Empl Pen Plan. Portersville, PA | December 16, 1976 |
| Caldwell Dress CoCaldwell Dress Company. Philadelphia, PA | February 25, 1976 |
| Springfield Paper Stock CorpSpringfield Paper Stock Corporation Ret Program. West Springfield, MA | November 2, 1979 |
| Acme Scientific CoAcme Scientific Company Pension Plan. Chicago, IL | August 22, 1979 |
| Spring Tire CorporationSpring Tire Corporation Pension Trust Plan. Hyattsville, MD | June 6, 1977 |
| Richmond Utilites DistrictRichmond Water Works Pension Plan. Portland, ME | November 15, 1979 |
| Albany AcademyAlbany Academy Non Professional Emp Pension Plan. Albany, NY | June 11, 1979 |
| Norfolk Chamber of CommerceNorfolk Chamber of Commerce Pension Plan. Norfolk, VA | November 3, 1977 |
| Matthiessen & Hegeler Zinc CoMatthiessen & Hegeler Hourly Plan. La Salle, IL | April 19, 1977 |
| Valley Lea Dairies IncMid-West Producers Creameries Inc & Member Assoc. South Bend, IN | April 13, 1979 |
| Cinder Products CorpCinder Products Corp Plan. Warwick, RI | March 7, 1978 |
| Behl Printing Co, Inc.Behl Printing Company Employee Pension Plan. New York, NY | June 6, 1978 |
| Avco CorpAvco Corp Pension Plan Local 135. Greenwich, CT | November 22, 1976 |
| Aaim of ConnecticutAaim-Connecticut Pension Plan. Hamden, CT | April 10, 1978 |
| Aaim of Rhode IslandAaim-Rhode Island Pension Plan. Waltham, MA | April 10, 1978 |
| Shaw Jobson, Inc.Shaw Jobson Inc Pension Plan. West Haverstraw, NY | March 3, 1978 |
| Midvale-Heppenstall CoMidvale Heppenstall Plant Guard Workers. Nicetown, PA | April 22, 1977 |