Pensions the PBGC took over in the 1990s
1,302 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 |
|---|---|
| Esco MFG CoEsco Manufacturing Company. Greenville, TX | August 6, 1997 |
| Pinehurst Textiles IncPinehurst Textiles Inc Salaried Ees PP. Asheboro, NC | December 1, 1995 |
| Jefferson Lines IncJefferson Lines Inc Salaried Pension Plan. Minneapolis, MI | November 29, 1995 |
| Big Yank CorporationBig Yank Cowden MFG Retirement Plan. Lexington, KY | January 7, 1997 |
| Shatterproof Glass CorpShatterproof Glass Corp UAW Office Unit Ret Plan. Dearborn, MI | July 25, 1995 |
| Capital Office SystemsCapital Office Systems Ees Pension Plan. Sacramento, CA | July 20, 1995 |
| Columbia Tool Steel CompanyColumbia Steel Tool Salaried Employees Pen Plan. Chicago Heights, IL | January 11, 1990 |
| Midwest Body CorporationMidwest Body Corporation. Paris, IL | November 8, 1995 |
| Du Quoin Packing CoDuquoin Packing Co Pension Plan. Du Quoin, IL | September 7, 1994 |
| Eastern Air Lines Inc.Eastern Air Lines Iam Security Guards Plan. Miami, FL | October 4, 1990 |
| MCM EnterprisesMCM Enterprises, Inc. Chicago Steel & Wire Pen PL. Crawfordsville, IN | May 7, 1999 |
| BTC, Inc.Borg Textile PP for Sal Emps. Rossville, GA | August 8, 1997 |
| Northern Shipping CompanyNorthern Shipping Company Pension Plan. Philadelphia, PA | October 4, 1994 |
| Treesweet Products CoTreesweet Hourly Pension Plan. Houston, TX | September 26, 1995 |
| Bolton Emerson IncBolton Emerson Inc. Retirement Income Plan. Lawrence, MA | December 16, 1993 |
| Gould Auto Electric CorpGould Auto Electric Corp Bargaining Unit Plan. Wyoming, MI | December 22, 1997 |
| Supradur MFG. Corp.Supradur Man. Corp Ret Plan for Hrly Paid Emps. Rye, NY | September 30, 1996 |
| Hudson Supply and Equipment CoHudson Supply and Equipment Revised Pension Plan. Beltsville, MD | January 31, 1996 |
| National Engines and Parts CoNational Engines & Parts Co PP for Hrly Employee. ST Louis, MO | October 26, 1995 |
| Kdi CorpKdi Corp. Modern Picture Former Ees DB Plan. Nokomis, FL | December 8, 1999 |
| Dunbar Furniture, Inc.Dunbar Furniture, Inc. Pension Plan. Berne, IN | August 10, 1999 |
| Heffernan Press IncHeffernan Press Inc Pension Plan. Worcester, MA | December 12, 1997 |
| Alden Corrguted Container CorporationAlden Corrugated Container Corporation Union Plan. New Bedford, MA | November 21, 1997 |
| Mcinerney IncMSW Plan #2. Grand Rapids, MI | March 30, 1994 |
| Ingersoll Products CorpIngersoll Products Corporation Iam Pension Plan. Chicago, IL | July 10, 1990 |
| Judy Bond IncEmployees Retirement Plan for Judy Bond, Inc.. New York, NY | April 23, 1998 |
| Mesmer and Sons Dairy IncMesmer and Sons Dairy Pension Plan. Grand Island, NY | March 5, 1993 |
| United Color Press IncUnited Color Press Ret Plan Graphic Comm Union. Monroe, OH | November 10, 1999 |
| Macgregor Sand KnitMacgregor Sporting Goods Canvas Products Div Hrly. Fond du Lac, WI | April 23, 1997 |
| Yaeger and Kirk Lumber CoYaeger and Kirk Lumber Co Defined Benefit PP. Santa Rosa, CA | October 20, 1995 |
| Frost CompanyFrost Co Hourly Employees Pension Plan. Kenosha, WI | November 15, 1995 |
| Nissen CompanyNissen Co Pension Plan. Webster City, IA | December 5, 1996 |
| Agramonte Enterprises IncAgramonte Enterprises Inc Defined Pension Plan. City of Industry, CA | May 2, 1996 |
| Vermont Asbestos Group, Inc.Vermont Asbestos Group Inc Hourly Ret Plan. Morrisville, VT | August 7, 1996 |
| Petersburg Silk Mill IncPetersburg Silk Mill Inc Ees Retirement Plan. Dunmore, PA | July 11, 1994 |
| Lappin Electric CoLappin Electric Co & Its Affiliates Group PP. Milwaukee, WI | May 21, 1999 |
| Mcfarland CoMcfarland Company Pension Plan. Harrisburg, PA | September 7, 1994 |
| Gilbert & Bennett MFG CoGilbert & Bennett MFG Co Inc Ret Inc PL for Hrly Pad Ees. Georgetown, CT | July 29, 1999 |
| Interstate Lead Co IncInterstate Lead Co Inc Bargaining Unit Employees Defined Benefit Pension Plan. Leeds, AL | September 23, 1994 |
| Oday CorporationO Day Corporation Hourly Ees Pension Plan. Fall River, MA | April 4, 1994 |
| Investment Casting CoInvestment Casting Corp Ussa Pension Plan. Springfield, NJ | January 25, 1991 |
| First Jersey Savings F a RTC Valley Forge OfficeFirst Jersey Savings & Loan Assn Retirement Plan. Valley Forge, PA | February 15, 1996 |
| The Kenyon Piece Dyeworks Inc PPKenyon Industries Salaried Employees Pension Plan. Kenyon, RI | March 10, 1993 |
| Diversified IndustriesDiversified Ind Ret Income Scullin Steel Co Salaried Plan. ST Louis, MO | November 9, 1994 |
| Domore CorpDomore Seating. Elkhart, IN | March 11, 1996 |
| Hesco Industries IncHesco Industries Inc Pension Plan. Charlestown, IN | March 19, 1993 |
| Mushroom Transportation Co IncMushroom Transportation Co Inc Pension Plan. Philadelphia, PA | August 15, 1991 |
| Arrow Carrier CorpArrow Carrier Corporation Employees Ret. Plan. North Bergen, NJ | June 20, 1990 |
| J P Holding CorpJ.P. Holding Corp.(pesso PP & Trust). Garden City, NY | October 7, 1999 |
| Rack Engineering CompanyRack Engineering Co Hourly Employee Retirement. Connellsville, PA | February 12, 1997 |
| Homemaker - Home Health Aid ServiceHomemaker Service Pension Plan. Newville, PA | July 21, 1997 |
| Richard J. Novigrod D/B/ABazaar of Brownsville Defined Benefit Pension Plan. San Antonio, TX | September 27, 1996 |
| Fripp Fibre Ohio IncPen PL for Hourly Emp of Fripp Fibre Co at Troy Ohio. Troy, OH | January 14, 1999 |
| Lasky CompanyLasky Company Employees Pension Plan. Millburn, NJ | December 30, 1996 |
| Auriema Intl Group IncAuriema International Group, Inc.. Great Neck, NY | November 24, 1995 |
| Maas & Waldstein CoMaas & Waldstein Corp. Newark, NJ | November 9, 1995 |
| Wayne CorporationWayne Corp Salaried Pension Plan. Richmond, IN | June 1, 1995 |
| Building Technologies CorporationBTC Hannibal Bargaining Unit Employees Ret Plan. Mason, OH | December 22, 1992 |
| Lockhart Geophysical CompanyLockhart Exploration, Inc. Employee Pension Plan. Denver, CO | April 24, 1997 |
| Northern Rebuilders IncNorthern Rebuilders Inc Retirement Income Plan. Escanaba, MI | July 28, 1995 |
| Coated Sales IncCoated Sales Inc. Hazlet, NJ | March 10, 1993 |
| Hoosier Desk Co IncHoosier Desk Company Hrly Employees Pension Plan. French Lick, IN | May 9, 1990 |
| Airequipt Manufacturing Co. Inc.Employees Retirement Plan of Daron Industries. New Rochelle, NY | June 11, 1997 |
| Peoples Bank and Trust Co Christine GruenholzPeoples Bank and Trust Co Empls Retirees Plan. Shreveport, LA | October 3, 1996 |
| August F. Nielsen Company, Inc.August F Nielsen Co Inc Employees Pension Plan. Allentown, PA | April 2, 1996 |
| East Providence Credit UnionEast Providence Credit Union Ee Retirement Plan. East Providence, RI | April 11, 1994 |
| American Plan CorpAmerican Plan Corporation Pension Trust. Plano, TX | January 29, 1993 |
| Professional Data Services IncProfessional Data Services Inc DB Plan. Woodbury, NY | January 5, 1998 |
| Frontier Foundries IncFrontier Foundries Inc. Titusville, PA | June 21, 1996 |
| RBS Industries IncMilford Rivet and Machine Co Salaried Plan. Milford, CT | January 6, 1995 |
| Beurmann Marshall CorpBeurmann-Marshall Corp UAW Pension Plan. Lansing, MI | July 27, 1992 |
| Andrew Wilson Co C/O Dudley H WillisAndrew Wilson Co Union Pension Plan. Boston, MA | July 30, 1990 |
| Wire Cloth Products IncWire Cloth Products Inc Emply Pension Plan. Bellwood, IL | November 28, 1994 |
| American Wholesale Hardware CoAmerican Wholesale Hardware Company Pension Plan. Long Beach, CA | May 27, 1993 |
| Tru Tech IncTru-Tech Inc Retirement Plan for Hourly Rated Emp. Pittsburgh, PA | October 15, 1992 |
| Nettie Lee Shops of Bristol IncNettie Lee Shops of Bristol Inc Retirement Plan. Bristol, VA | September 12, 1991 |
| Arneson Foundry IncArneson Foundry, Inc. Hrly Emps PP. Kenosha, WI | August 23, 1999 |
| Connecticut Refining CoConnecticut Refining Co PP. West Haven, CT | August 2, 1999 |
| Eagle River Builders, Inc.Eagle River Builders, Inc. DBPP. Brewster, NY | March 26, 1998 |
| Cobbledick Kibbe Inc Lloyd CobbledickCobbledick-Kibbe Retirement Plan. Piedmont, CA | January 22, 1996 |
| Donner Hanna Coke Joint Venturee Pen PL ____________________Donner Hanna Coke Joint Sal Employees Plan. Cleveland, OH | August 17, 1994 |
| Cheboygan Tap & Tool Mesa Local 64Cheyboygan Tap & Tool Mesa No 64 Ret Income Plan. Grand Rapids, MI | June 23, 1993 |
| Boardman CoBoardman Company Inc. Employee Retirement Plan. Oklahoma City, OK | March 12, 1992 |
| Rusco Industries, IncRusco Industries Inc. Hourly Ret. Pension Plan. Millen, GA | January 5, 1990 |
| L. Farber Company, Inc.A. C. Lawrence Leather Co. Salared Plan. Worcester, MA | June 23, 1998 |
| Jamestown Sterling CorpJamestown Sterling Corp. Jamestown, NY | April 1, 1998 |
| Scotsman Group IncGlenco Star Division Hrly Pension Plan. Vernon Hills, IL | October 25, 1995 |
| Harmony Industries a Division of Advanced Mining Systems IncHarmony Div of Adv Mining Systems Inc Ret Plan. Muskego, WI | October 11, 1995 |
| Veniculum IncAce Fastener Co Hrly Ees Pension Plan. Rolling Meadows, IL | June 26, 1995 |
| Building Technologies CorporationBuilding Technologies Corp Retirement Pension. Mason, OH | May 19, 1993 |
| Franklin Boulevard Community HospitalFranklin Boulevard Community Hospital Union Employees Pension Plan. Chicago, IL | July 21, 1998 |
| George Theriots IncGeorge Theriots Inc. Lake Charles, LA | October 1, 1997 |
| Schiff Photo MechanicsSchiff Photo Mechanics Defined Benefit Pension PLN. Irvine, CA | September 4, 1997 |
| M Earl Adams CoM. Earl Adams Co. Retirement Plan for Employees. Johnston, RI | August 27, 1996 |
| MHP Machines Inc Nka Applied Machining Technology IncMHP Machines Inc Retirement Plan. Orchard Park, NY | May 28, 1996 |
| New Jersey Rubber CoNew Jersey Rubber Co Retirement Plan. Taunton, MA | March 8, 1990 |
| Hydro Group IncHydro GP, Inc. Un Ees Ret Plan. Bridgewater, NJ | January 29, 1999 |
| Eberhart Coal IncEberhart Coal Inc Employees Pension Plan. Sherrodsville, OH | October 24, 1996 |
| Reed City Tool and Die CorporationReed City Tool & Die Corp Pension Plan. Reed City, MI | July 18, 1994 |
| Cook & Ingle CoCook & Ingle RPTR. Dalton, GA | March 31, 1998 |
| Central Steel Tube CoCentral Steel Tube Hourly Employees Pens. Plan. Clinton, IA | February 27, 1997 |
| Acton Co IncActon Co Inc Salaried and Sales. North Andover, MA | March 10, 1993 |
| Stanahan Foil Company IncStranahan Foil Company Inc Union Employees Pen PL. So Hackensack, NJ | August 28, 1991 |
| Frost BrothersLichtenstein'S Division Employees Pension Plan. San Antonio, TX | May 17, 1990 |
| Plan-O-Soft Water Conditioning Co., Inc.Plan-O-Soft Water Conditioning Company Inc. Pension Plan. Las Vegas, NV | August 4, 1998 |
| The Fabsteel CoMesker Steel Inc Hourly Ees Retirement Plan. Waskom, TX | May 17, 1994 |
| West Essex Gen HospitalWest Essex General Hospital Pension Plan. Livingston, NJ | October 11, 1990 |
| Ductile Iron Foundry IncDuctile Iron Foundry Inc Pen TR PL. Startford, CT | February 23, 1999 |
| Port Huron Paper CorpDetroit River Paper Co Salary Employee Pension PLN. Detroit, MI | November 4, 1996 |
| Robins Printing Company (A/K/A RW&J Corp.)Robins Printing Co Nonbargining Ees Retirement PL. Farmington, MI | July 2, 1996 |
| Treesweet Products CoTreesweet Product Co Retirement Plan for Ees. Houston, TX | September 26, 1995 |
| Duro Metal Products CoDuro Metals Products Co Pension Plan. Chicago, IL | April 21, 1994 |
| TX. Electric Steel Casting CoTesco Deferred Compensation Plan. Houston, TX | September 11, 1997 |
| Du Quoin Packing CoDuquoin Packing Co Employees Pension Plan. Du Quoin, IL | September 7, 1994 |
| Cann & Saul Steel CoCann & Saul Steel Company Salaried Ret Plan. Royersford, PA | January 13, 1992 |
| A a Gage IncA a Gage Inc Def Ben Pen PL and Trust. Ferndale, MI | October 20, 1999 |
| Berz Ambulance Service IncBerz Ambulance Service Inc Pension Plan. Chicago, IL | February 15, 1996 |
| Rehnberg-Jacobson MFG., IncRehnberg Jacobson MFG Co Ret Income Plan. Rockford, IL | July 7, 1994 |
| Bara-King Photographic, Inc.Bara-King Photographic, Inc. Ees PP. Hyattsville, MD | May 24, 1999 |
| Big Yank CorporationBig Yank Pension Plan. Lexington, KY | January 7, 1997 |
| Plabell Rubber Products IncPlabell Rubber Products Inc Hourly Pension Plan. Waterville, OH | December 23, 1996 |
| Scranton Tribune Pub CoScranton Newspaper Guild Retirement Plan. Scranton, PA | June 25, 1996 |
| NTC of America,incNTC of America Inc. Retirement Plan. Tulsa, OK | June 14, 1996 |
| Atlantic Container CorpAtlantic Container Corp Union Empl Pen PL and Trust. Lombard, IL | May 13, 1994 |
| Standard Industries, Inc.Standard Industries, Inc. Ret PL for Emps & Its Affillates. San Antonio, TX | September 30, 1999 |
| Ozuna Food Products CorpOzuna Food Products Pension Plan. Santa Clara, CA | September 27, 1999 |
| Standard Steel Sections, IncStandard Steel Sections, Inc. Pension Trust Plan. Harrison, NY | September 15, 1998 |
| Seymour Specialty Wire CoSeymour Wire Company Salaried Employeees. Seymour, CT | May 13, 1996 |
| Schien Body and Equipment Co IncSchien Body & Equipment Co Inc Retirement Plan. Carlinville, IL | September 21, 1994 |
| Buffalo Tank Corporation of DelawareBuffalo Tank Corp Hourly Pension Plan. Baltimore, MD | August 24, 1994 |
| Alston School Photography, Inc.Alston School Photography, Inc Ret Plan. Edison, NJ | March 1, 1999 |
| Hygienol Co IncPowder Puff Workers Association Retirement Plan. New Rochelle, NY | September 20, 1996 |
| Reymond Baking CompanyReymond Baking Company Retirement Plan. Waterbury, CT | July 29, 1996 |
| Emerald CorporationEmerald Corporation Defined Ben Pension Plan. Cleveland, OH | March 31, 1998 |
| Tcci Holding CorporationCrosset Co Saline Michigan Union Plan. Cincinnati, OH | September 14, 1996 |
| Western Steel Group IncWestern Steel Group Gary Mill Hourly Pension. Elyria, OH | February 14, 1996 |
| Vampco Metal Products IncVampco Metal Products Inc Pension Plan. Columbus, OH | October 4, 1995 |
| Wyman Bautzer Et AlWyman Bautzer Rothman Kuchel & Silbert Non Lawyer. Los Angeles, CA | September 3, 1993 |
| Elliott Travel & ToursElliott Travel and Tours Inc Retirement Plan. Farmington Hills, MI | March 11, 1993 |
| Hardware Fair, Inc.Hardware Fair Employees Pension Plan. Jacksonville, FL | September 26, 1990 |
| Herbert Amerpet IncHerbert Amerpet Inc. Defined Benefit Pens. Plan. San Mateo, CA | December 5, 1996 |
| Calumet Industries IncCalumet Industires Inc. Union Employees Pension Plan. Chicago, IL | July 8, 1994 |
| Continental Filter CorpContinental Filter Corporation Pension Plan. Louisville, KY | May 11, 1992 |
| Bay City Bank and Trust Co Fdic ReceiverBay City Bank & Trust Pension Plan. Houston, TX | November 1, 1995 |
| Hall,ansley,carmichael,gardnerSouthwest MFG Div of Mcneil PP for Hourly Ees. Springfield, MO | July 7, 1995 |
| Warner MFG CorpWarner Manufacturing Corp. Union Ees Pension. Kearny, NJ | June 10, 1994 |
| Kotler Industries Inc.Kotler Industries Inc. DBPP & Trust. Chicago, IL | July 11, 1999 |
| Union Furniture Co IncUnion Furniture Co Inc Ret Income PL. Batesville, IN | April 1, 1998 |
| Columbus Auto Parts CompanyColumbus Auto Parts. Ann Arbor, MI | September 22, 1993 |
| BBC Manufactured BLDG IncMbi Clearwater Plant Hourly Employees Pension Plan. ST Louis, MO | October 14, 1992 |
| Westransco Freight CoWestransco Freight Company. Paramount, CA | June 17, 1991 |
| Azzarelli Construction CoAzzarelli Construction Co DBPP. Kankakee, IL | April 2, 1999 |
| Savage Industries Inc.Savage Industries Inc Salaried PP. Westfield, MA | April 27, 1998 |
| Standard Equipment & SupplyStandard Equip & Supply Corp Empl Pension Plan. Hammond, IN | July 10, 1997 |
| Silver Brothers Company, Inc.Silver Bros Co Defined Benefit Pension Plan. Manchester, NH | March 5, 1997 |
| John Cuneo IncJohn Cuneo Pension Plan. Chattanooga, TN | August 27, 1996 |
| Michigan Dynamics IncMichigan Dynamics Inc Sal Employees Ret Plan. Garden City, MI | July 16, 1996 |
| Western Steel Group IncWestern Steel Group Hourly (Elyria Plants). Elyria, OH | February 14, 1996 |
| Tropical Rent a Car Systems IncTropical Rent-A-Car Systems Inc Ret Plan. Honolulu, HI | November 3, 1995 |
| Canton Casting,incCanton Castings Inc Salaried Pension Plan. Canton, OH | January 30, 1995 |
| Intermountain Transportation Co IncIntermountain Transportation Co Inc Pension Plan. Anaconda, MT | November 4, 1994 |
| Peerless Welders IncPeerless Welders Inc Pension Plan. ST Paul, MN | July 6, 1994 |
| Eastern Air Lines Inc.Eastern Air Lines Iam Maintenance Instructor Plan. Miami, FL | October 4, 1990 |
| Wheeling Closure CorpWheeling Closure Corporation. Wheeling, WV | March 5, 1990 |
| Silver Star Ravioli and Macaroni IncSilver Star Ravioli & Macaroni Co. Inc. Employee Plan Trust. Brooklyn, NY | January 21, 1999 |
| Eastern Insulated Wire CorpEastern Insulated Wire PP for IBEW Emps. Trenton, NJ | May 20, 1997 |
| Western Reserve Manufacturing Company IncWestern Reserve Manufacturing Co Inc Pension Plan. Lorain, OH | January 29, 1996 |
| Southwestern General CorporationMotor Parts Industries Inc Pension Plan. Golden, CO | May 5, 1999 |
| SMS Industries IncSMS Industries Inc Employees Pension Plan and Trust. Philadelphia, PA | December 3, 1998 |
| S-G Metals Industries, Inc. C/O Margo C.S-G Metals Industries Inc Retirement Plan a. Kansas City, MO | February 21, 1997 |
| Oconomowoc Electroplating Co IncOconomowoc Electroplating Retirement Plan. Ashippun, WI | December 16, 1994 |
| R S Carlin IncR S Carlin Inc Retirement Plan. Snow Shoe, PA | November 30, 1999 |
| Anderson Bolling MFG CoAnderson Bolling MFG Co. Spring Lake, MI | August 28, 1997 |
| Ferris Coal Company, Inc.Ferris Coal Company, Inc. Employees Pension Plan. East Palestine, OH | August 21, 1997 |
| Buckeye Products CorporationBuckeye Products Bargaining Unit Retirement Plan. Adrian, MI | May 28, 1997 |
| Florence Shop of Bergenfield Inc.Florence Shop of Bergenfield Inc Emply Pension PL. Bergenfield, NJ | September 17, 1996 |
| Trenton Alloy Fabricating Co IncMorris Wheeler & Co Inc Plate Fabricating Div. Trenton, NJ | March 2, 1995 |
| Kramer Trenton CompanyKramer Trenton Co Retirement Plan Non Bargaining. Trenton, NJ | May 4, 1992 |
| Kirwood General HospitalKirwood General Hospital Bargaining Unit Plan. Detroit, MI | February 28, 1990 |
| Johnson Chemical Co Inc. C/OJohnson Chemical Co. Inc. Defined Benefit Pens. Plan. Hollywood, FL | March 30, 1999 |
| Digicon Graphics IncDigicon Graphics, Inc. Defined Benefit Plan. Buffalo, NY | August 31, 1998 |
| VCS National Packing Co/Vcs Prcan CoRet PL for VCS Natl Packing Covcs PR Can Co Sales Admin and Clerical Employees. ST Louis, MO | July 2, 1998 |
| Claycraft CoClaycraft Co Salaried Ees PP. Columbus, OH | April 27, 1998 |
| Roland P Leary Company IncRoland P Leary Co Inc Pension Plan. Hanover, MA | July 28, 1997 |
| Britt Coy Piggy WigglyBritt and Coy Piggly Wiggly Pension Plan. Cordova, TN | July 17, 1996 |
| Allied Automation Systems IncAllied Automation Systems Inc. Farmington Hills, MI | September 25, 1995 |
| Rexcel IncRexcel Inc Pension Plan. Ludlow, MA | July 31, 1995 |
| Certified Metals CoCertified Metals Company Employees Pension Plan. Little Falls, NJ | July 7, 1995 |
| Environeteics International IncSaphier Lerner Schindler Environetics Inc.. New York, NY | March 3, 1995 |
| Servco Inc - Shoe & Leather - OrnsteenShoe & Leather WKRS Pens FD - WM Ornsteen Co.. Boston, MA | May 24, 1999 |
| Dreher, Inc.Ocean Leather Corporation Union Employees' Defined Benefit Pension Plan. Newark, NJ | February 4, 1998 |
| Zei, Inc. - BaderBader Finishing Company Inc. Retirement Plan. Chicago, IL | December 16, 1997 |
| S & S Lumber Co. Inc.S&S Lumber Company Inc Hourly Pension Plan. Wilkes Barre, PA | October 10, 1997 |
| Deep Draw CorpDeep Draw Corporation Employees Pension PL. Mineapolis, MN | July 24, 1996 |
| Frank Joy IncFrank Joy Inc Pension Plan. Orleans, MA | June 6, 1996 |
| Greene Shaw Co IncGreene Shaw Company Inc Pension Plan. Newton, MA | October 4, 1995 |
| Empire Savings BankEmpire Savings Bank Sla Employees Retirement Plan. Hammonton, NJ | February 6, 1995 |
| Esd CorporationEsd Corporation Ret Plan for Hourly Ees. San Jose, CA | August 15, 1996 |
| Western Steel Group IncWestern Steel Group Salaried Pension Plan. Elyria, OH | February 14, 1996 |
| Nassau Federal Savings and Loan Association Resolution TrustNassau Federal Savings and Loan Assn Ret Income. Valley Forge, PA | January 26, 1995 |
| Hennepen Paper CoHennepin Paper Co for Sal Ees PP. Little Falls, MN | July 22, 1999 |
| Columbia Portland Cement CoPen PL for Sal Emp Columbus Ohand Zanesville Oh Loc Columbiaportland Cement Compan. Uniontown, PA | May 13, 1998 |
| Usi York Equipment Co, Inc.Usi Pitman Equipment Corporation, Inc. - UAW Retirement Plan. York, PA | November 3, 1997 |
| Jersey Millwork CompanyJersey Millwork Company Employees Benefit PP. Newark, NJ | January 29, 1996 |
| Quaker City Gear WorksQuaker City Gear Works Bargaining Unit Pens Plan. Huntingdon Valley, PA | July 22, 1991 |
| Local 1139 Ue Group Pension TrustPincor Power Corp - Local 1139 Ue Group Pension Plan. Chicago, IL | May 19, 1998 |
| Datacare IncorporatedDatacare Inc Pension Plan. Tampa, FL | December 26, 1995 |
| Laurino Packaging CorpLaurino Packaging Corporation Union Pension Plan. W Springfield, MA | November 29, 1995 |
| Treesweet CorporationTreesweet Corporation Winter Haven Hrly Ret Plan. Houston, TX | September 26, 1995 |
| Lebanon Valley Offset IncLebanon Valley Offset Salaried Pension Guarantee Plan. Annville, PA | July 18, 1995 |
| Walway CompanyWalway Company UAW Retirement Income Plan. Southfield, MI | July 10, 1995 |
| Excelsior Hardware CoExcelsior Hardware Company Pension Plan. Stamford, CT | September 3, 1993 |
| Markhon Industries IncMarkhon Industries Inc Employees Pen Plan 002. Wabash, IN | July 25, 1990 |
| Eye in the Sky, Inc.Eye in the Sky, Inc./Photo-Trackmaster, Inc. Employees Pension Plan. Tampa, FL | June 25, 1997 |
| Michigan Dynamics IncMichigan Dynamics Inc Hourly Employees Ret Plan. Garden City, MI | July 16, 1996 |
| Morris Wheeler and Co IncMorris Wheeler & Co Inc Royersford Plant. Philadelphia, PA | June 11, 1996 |
| Columbus Retail Merchants Delivery IncApplied Distribution Systems Corp Non Bargaining. Columbus, OH | February 15, 1996 |
| Bally Engineered Structures IncBally Engineered Structures Inc Hourly. Bally, PA | November 9, 1995 |
| Wood and Spencer CoWood and Spencer Co Hourly Employee Plan. Cleveland, OH | July 28, 1995 |
| Claycraft CoClaycraft Co Restated PP for Hrly Emps Up Sandusky. Columbus, OH | July 22, 1999 |
| Carlin Atlas Holding Co IncCarlin Atlas Holding Co Inc., Pen Fun. New Rochelle, NY | April 17, 1998 |
| Fisher & Brother IncFisher and Brother, Incorporated Pension Plan. New York, NY | April 25, 1997 |
| Sturgis Newport BusinessSturgis Newport Business Forms Union Pension Plan. Hampton, VA | November 19, 1990 |
| Tennessee Textiles IncTennessee Textile Inc Retirment Plan for Sal.. Jackson, TN | August 27, 1990 |
| Dreher, Inc.Dreher Leather Manufacturing Corp Defined Benefit Pension Plan. Newark, NJ | February 4, 1998 |
| Modular Structures IncModular Structures Employees Pension Plan. Somerville, NJ | January 27, 1998 |
| SR Industries CorpS-R Industries Corporation Pension Plan. Schaumburg, IL | December 23, 1997 |
| Ramco American International, Inc.Ramco Pension Plan. Mahwah, NJ | June 24, 1996 |
| Faroy IncFaroy Inc Defined Benefit Plan. Houston, TX | March 13, 1992 |
| Winsted Memorial HospitalWinsted Memorial Hospital PP. Winsted, CT | March 5, 1998 |
| Huff Enterprises Inc.Huff Enterprises Inc.. Staten Island, NY | January 15, 1998 |
| United Concrete Pipe CorpUnited Concrete Pipe Nonunion. Los Angeles, CA | October 25, 1996 |
| Space Design Group Inc.Space Design Group Inc. Emps PP. Cortlandt Manor, NY | October 15, 1996 |
| Glas Kraft IncGlas-Kraft Inc Pension Plan. Slatersville, RI | May 3, 1996 |
| Huntington Osteopathic Hospital and Medical Center IncMassachusetts Osteopathic Hosp & Med CTR Ret PL. Boston, MA | December 8, 1994 |
| Renzettis Market IncRenzetti Market Inc Pension Plan. Columbus, OH | November 7, 1994 |
| Foremost Dairies IncForemost Dairies Northwest. Los Angeles, CA | February 23, 1994 |
| Beltran Corp (Acton)Acton Co. Double K Nuts Inc Ret. Income Plan. No. Andover, MA | March 10, 1993 |
| Judys IncJudy'S Inc. Defined Benefit Pension Plan. Los Angeles, CA | September 2, 1999 |
| Baldinger Baking CoBaldingerbaking Co Un PP. Minneapolis, MN | July 5, 1999 |
| Wirtshafters Inc C/O Francis G. BonningWirtshafters Inc Ret Income PL. Cleveland, OH | September 12, 1996 |
| Bogart Business Forms IncBogart Business Forms Pension Trust. Erie, PA | July 18, 1995 |
| White Villa Grocers Inc William BakerWhite Villa Grocers Inc Bargaining Ees Plan. West Carrollton, OH | July 6, 1994 |
| Wilson Industries Rubber Products, Inc.Pacific Moulded Products Co DBPP. Acampo, CA | September 2, 1997 |
| The O. Hommel CompanyThe O. Hommel Co Ret Plan. Carnegie, PA | May 29, 1997 |
| Iowa Malleable Iron CoIowa Malleable Iron Company Pension Plan. Fairfield, IA | March 5, 1997 |
| Quadrex CorpQuadrex Corp Pension Plan. ST Louis, MO | October 15, 1996 |
| Kwik-Way Manufacturing CoKwik-Way Manufacturing Co. Ret. Plan for Admin. & Clerical Employees. Marion, IA | July 30, 1996 |
| Oneill Intl IncO'Neill International Pension Plan. Boise, ID | March 30, 1995 |
| Columbus Auto Parts CompanyColumbus Auto Parts Co Iam Hourly. Ann Arbor, MI | August 27, 1996 |
| Waltham Precision InstrWaltham Precision Instruments Hrly Emply Pension. Waltham, MA | April 19, 1996 |
| Finserv Ees Ret PL Sal EesFinserv Computer Corporation Employees Ret.. Albany, NY | September 3, 1993 |
| G S M IncGSM Inc. Pennsauken, NJ | July 2, 1993 |
| Imperial Stamp and Engraving Co IncImperial Stamp & Engraving Co., Inc. Emps Ret Plan. Janesville, WI | October 21, 1999 |
| Zimmer CorporationZimmer Corporation PA Division Retirement Plan. Selinsgrove, PA | June 11, 1999 |
| Dubose Jewelry CoDubose Jewelry Co Inc DBPP. Vero Beach, FL | December 10, 1998 |
| Ideal Dairy Farms, Inc.Ideal Dairy Farms Local 680 Pension Plan. Union, NJ | July 3, 1996 |
| Building Research and Development Co DBA BradcoBradco Aluminum Systems DBPP. City of Industry, CA | July 13, 1995 |
| Sun Weave Linen CorpSun Weave Linen Corporation Ees Pension Plan. Jersey City, NJ | March 24, 1994 |
| Payless Drug StoresPayless Drug Stores Inc Pension and Trust. Tacoma, WA | August 2, 1993 |
| Bishop Trust CoHawaiian Holiday Macadamia Nut Co Inc. Honokaa, HI | August 12, 1992 |
| Packers Cold Storage, Inc.Packers Cold Storage, Inc. DBPP. Fullerton, CA | March 9, 1998 |
| The Hastings GroupWallach'S Local #400 Plan. Chicago, IL | February 4, 1998 |
| Steelastic CompanySteelastic Company Defined Benefit Pension Plan. Akron, OH | July 17, 1996 |
| Foodarama IncFoodarama Inc. Retirement Income Plan. Dayton, OH | April 6, 1994 |
| O Day CorpO Day Corporation Salaried Pension Plan. Providence, RI | April 4, 1994 |
| Acton Co IncActon Co Hourly. North Andover, MA | March 10, 1993 |
| NRP IncNRP Inc Non Union Employees Retirement Plan. Nephi, UT | April 24, 1990 |
| Ney Lumber Co.Ney Lumber Co Inc Ees Ret Plan. Ney, OH | September 1, 1999 |
| Plasteel Products CorporationPlasteel Products Corporation Retirement Plan. Pittsburgh, PA | August 24, 1999 |
| Goma CorpGoma Corp & Subsidiaries Ees PP. Madison, WI | May 26, 1999 |
| Dover Molded Products Co.Dover Molded Products Bargaining Pension Plan. Youngstown, OH | December 12, 1997 |
| Cone-Blanchard Machine CoCone-Blanchard Machine Co PP for Salaried Emps. Windsor, VT | December 11, 1997 |
| Chrome and Road Specialties IncChrome and Road Specialties Inc Def Benefit Pension Plan. Fontana, CA | November 3, 1997 |
| Ward Cabin Company, Inc.Ward Cabin Company Pension Plan. Houlton, ME | August 18, 1999 |
| Bell Chemical CoBell Chemical Co DBPP. Deerfield, IL | July 3, 1997 |
| Adelphia Automatic Sprinkler Co.Adephi Automatic Sprinkler Company Pension Plan. West Conshohocken, PA | September 4, 1996 |
| All Metal Food Equipment CorpAll-Metal Food Equipment Corp Employee Pension Tru. Mountainside, NJ | June 3, 1996 |
| Texas Bank & Trust CoTexas Bank & Trust Co Employee Retirement Plan. Sweetwater, TX | June 3, 1996 |
| Graphics Plus IncGraphics Plus Inc, Restated Defined Benefit Plan. Bridgeport, CT | May 28, 1996 |
| Rogers Structural Steel CoRogers Structural Steel Co. Defined Benefit Plan. Corry, PA | September 11, 1995 |
| K and J Industries of Ocala IncK&J Axle Supply Inc Pension Plan. Ocala, FL | September 7, 1995 |
| Trebor Sportswear Co IncTrebor Sportswear Co Inc Ees Pension Plan. New York, NY | July 14, 1995 |
| Hydro Group IncHydro GR., Inc. Hrly Non-Un Ees Ret Plan. Bridgewater, NJ | January 29, 1999 |
| Antonio Troiano Tile & Marble CoAntonio Troiano Tile & Marble Co Plan. Beltsville, MD | September 10, 1998 |
| General Box CompanyGen'L Box Co. Picayune Hourly Pens. Plan. Nye, MT | August 24, 1998 |
| O L Anderson CoO L Anderson Co U.A.W Local 155 DBPP. Naperville, IL | August 4, 1998 |
| Arbonite CorpArbonite Corp Pension Plan. Chalfont, PA | June 1, 1998 |
| Superior Refuse Disposal ServiceSuperior Refuse Disposal Service. Pittsburgh, PA | January 29, 1998 |
| Netumar LinesNetumar Lines. New York, NY | June 4, 1997 |
| The Accurate Die Casting CompanyAccurate Die Casting Co. Non-Bargaining Unit Retirement Plan. Medina, OH | May 19, 1997 |
| Universal Chain Co, IncUniversal Chain Co Inc. Maplewood, NJ | October 18, 1995 |
| U S MetalsourceGood Steel Services Pension Plan for Hourly Empl. Pittsburgh, PA | January 17, 1995 |
| Florida Travel Holiday IncTravel World International Inc Defined Benefit. North FT Myers, FL | July 18, 1991 |
| The Claycraft CoThe Claycraft Co Brick & Clay Workers Loc 811 Res PP. Columbus, OH | July 22, 1999 |
| Presto Lock Inc.Presto Lock, Inc. Non Union Plan. Gargield, NJ | November 13, 1998 |
| Pittsburgh Forgings CoPittsburgh Forgings Co Retirement Plan. Coraopolis, PA | May 20, 1997 |
| Perkins Machine CoPerkins Machine Co Bargain Unit Employ Ret Plan. Warren, MA | December 5, 1996 |
| Nigpp Pittsburgh Nipple WorksPittsburgh Nipple Works Inc Champion Pipe. Pittsburgh, PA | September 11, 1996 |
| Ohio Pressed Steel IncOhio Pressed Steel Production Ee Pension Trust. Springfield, OH | May 23, 1996 |
| Quality Screw Products IncQuality Screw Products Inc Pension Plan. Tucson, AZ | February 7, 1996 |
| Northeast Wire Co IncNortheast Wire Co Pension Plan. Holyoke, MA | July 18, 1995 |
| Satellite Alloy CorporationSatellite Alloy Corp Elec Workers Local 1987. Springdale, PA | September 4, 1998 |
| Florida Precision Systems IncFlorida Precision Systems Inc Defined Benefit Plan. Deerfield Beach, FL | June 12, 1998 |
| Local 1139 Ue Group Pension TrustQuinco, Local 1139 Ue Group Pension Plan for Employees of. Chicago, IL | January 13, 1998 |
| Enviropur Waste Refining & Technology, Inc.Enviropur Waste Refining and Technology, Inc. Union Employees' Pension Plan. McCook, IL | October 31, 1997 |
| L-S Plate & Wire CorpL-S Plate and Wire Corp Pension Plan. Flushing, NY | March 19, 1997 |
| Frederick J Dando CoFrederick J Dando Company Pension Plan. East Liverpool, OH | December 30, 1996 |
| Touraine Paints IncTouraine Paints Inc Employees Pension Plan. Everett, MA | June 6, 1996 |
| First Federal Savings & Loan AssociationFirst Federal Savings & Loan Association. Phenix City, AL | June 30, 1995 |
| Hall Lithographing Co IncHall Lithographing Co Inc Retirement Plan. Topeka, KS | March 18, 1993 |
| Coast Book Cover IncCoast Book Cover Inc Ret Plan. Los Angeles, CA | December 17, 1991 |
| Hoague Sprague CorporationHoague Sprague Corp Hourly Employees Pension Plan. Boston, MA | June 6, 1991 |
| Custom Restaurant CorpCustom Restaurant Corp Retirement Income Plan Sal. Kingston, PA | November 30, 1990 |
| J. D. Wilkins Co.J. D. Wilkins Co PP. Greensboro, NC | August 12, 1999 |
| H.L.J. Management Group, Inc.H.L.J. Management Group, Inc. Pension Plan & Trust. Kansas City, KS | September 22, 1998 |
| Barton Industries IncBarton Valve Company Inc. Shawnee, OK | February 6, 1996 |
| Paradigm Medical Teams IncParadigm Medical Teams Inc PTR. Quincy, MA | August 4, 1999 |
| Lermer Packaging Corp.Lermer Packaging Corp. Pension Plan. Garwood, NJ | December 1, 1998 |
| Parks Installation CoPark Installation Co DB Pension Trust. Bothell, WA | October 20, 1998 |
| J. R. Bradley Co.J R Bradley Co. Defined Benefit Pension Plan. Reno, NV | June 17, 1997 |
| Gulf Electric Const CoGulf Electric Construction Co Inc Employees RP. Crestview, FL | May 9, 1997 |
| Brounoff, Claire & Co., Inc.Brounoff Claire & Co Inc Pen PL & Trust. New York, NY | January 29, 1997 |
| Precision Fabricators ,IncPrecision Fabricators Inc Ret Plan for Hrly Ees. Garden City Park, NY | May 31, 1996 |
| Maintenace Pace Setters IncMaintenance Pace Setters Inc Pension Trust. Buffalo, NY | September 5, 1995 |
| E L Smith and Sons CompanyE L Smith & Sons Co Retirment Plan. Quincy, IL | November 8, 1994 |
| Chester Mack Sales & Serv IncChester Mack Sales & Service, Inc. Flat Benefit Pension Plan. Wilmington, DE | September 9, 1993 |
| American Building Components Co IncCincinnati Sheet Metal Local 183. Mason, OH | December 22, 1992 |
| Fel CorpMurlin Manufacturing Corp. Hourly Ees Ret. Plan. Fall River, MA | September 2, 1992 |
| United Color Press IncUnited Color Press 1987 PP Foroffice Ees. Monroe, OH | November 10, 1999 |
| Boury IncBoury, Inc. Defined Benefit Plan. Wheeling, WV | February 3, 1998 |
| Gromer Supermarket IncGromer Supermarkets Inc DBPP. Elgin, IL | December 29, 1997 |
| George P. Schlicher & SonGeorge P Schlicher & Son Pension Plan. Allentown, PA | March 31, 1997 |
| Kehr Packages, Inc.Kehr Packages Inc Defined Benefit Pension Plan. Woxall, PA | December 23, 1996 |
| Vermont Asbestos Group, Inc.Vermont Asbestos Group Inc Salaried Ret Plan. Morrisville, VT | August 7, 1996 |
| Climax Chemical CompanyClimax Pension Plan. Hobbs, NM | June 3, 1996 |
| Speltz Plywood CorpSpeltz Plywood Corporation Retirement Plan. Memphis, TN | January 19, 1996 |
| U S MetalsourceComposite Forgings Usw Pension Plan. Pittsburgh, PA | January 17, 1995 |
| Contra Costa Stationers Inc.Contra Costa Stationers Inc. Springfield, MA | September 20, 1996 |
| Hanlon Gregory IndustriesHanlon Gregory Industries Retirement Plan. Pittsburgh, PA | February 22, 1995 |
| Finserv Computer Corp (H)Finserv Computer Corp Hourly Rated Pension Plan. Albany, NY | September 3, 1993 |
| Lattimer Stevens CompanyLattimer Stevens Co Hourly. Birmingham, AL | July 9, 1992 |
| Royal Business School IncRoyal Business School Inc Employees Pension Inc. New York, NY | March 11, 1992 |
| Azteca Films IncAzteca Films Inc. Los Angeles, CA | November 8, 1991 |
| Armstrong Store Fixture CorpArmstrong Store Fixture Corp Retirement Income Plan Employee Association. Pittsburgh, PA | April 5, 1999 |
| Niantic Public MarketMitchells Supermarket Pension Plan. Niantic, CT | December 29, 1997 |
| Texas Foreign Exchange IncTexas Foreign Exchange Inc Defined Benefit Plan. Houston, TX | December 15, 1997 |
| Hudson Products, Inc.Hudson Products Inc. Okolona, OH | April 29, 1996 |
| Consolidated Packaging CorpConsolidated Packaging Pulaski TN Hourly Plan. Chicago, IL | October 25, 1995 |
| Buffalo White TruckBuffalo Truck Sales & Serv Inc Pension Plan. Buffalo, NY | October 23, 1995 |
| Jacksonville Federal Sav BK SeJacksonville Fed Savings Bank Pension Trust. Tampa, FL | August 4, 1995 |
| Jennison-Wright CorpJennison Wright Corp Pension Plan Granite City. Mayfield Heights, OH | April 26, 1995 |
| Stern Office Furniture IncStern Office Furniture Inc Defined Benefit Plan. Capitol Heights, MD | February 3, 1994 |
| Corner & Lada Co IncCorner & Lada Co Inc Ret Plan for Barg Unit Emp. Cranston, RI | September 13, 1990 |
| Institute for Resource ManagementInstitute for Resource Mang Inc Employees Defined Benefit Retirement Plan. Annapolis, MD | October 26, 1998 |
| Master Etching Machine CoMarial Corp Union Pension Plan. Ambler, PA | August 28, 1998 |
| Amadori Construction CoAmadori Construction Co Ret Income Plan. Lackawanna, NY | August 27, 1997 |
| California Curl LtdCalifornia Curl Pension Plan. Lemon Grove, CA | June 23, 1997 |
| Gampel Bros Glass Co IncGampel Brothers Glass Company. Catonsville, MD | March 18, 1997 |
| Porta Stall IncPorta Stall Inc Defined Benefit Plan. Mesa, AZ | October 19, 1994 |
| Dallas Air Conditioning Co IncDallas Air Conditioning Co Inc. Dallas, TX | April 12, 1994 |
| KMD Ship Repair of Cape Canaveral IncKMD Ship Repair of Cape. FT Lauderdale, FL | February 15, 1994 |
| Concrete Deck Systems IncConrete Deck Systems Inc Retirement Plan. Westfield, NJ | January 12, 1994 |
| Purple Shield Life Ins Co IncPurple Shield Life Insurance Co Employees DBPP. Baton Rouge, LA | August 19, 1992 |
| General Waste Products, Inc.General Waste Products, Inc. PP. Evansville, IN | March 23, 1999 |
| Iowa Express Distribution, Inc.Iowa Express Distribution Defined Benefit Plan. West Des Moines, IA | August 31, 1998 |
| DCG Precision Manufacturing CorpDCG Precision Manufacturing Corp PP. Bethel, CT | June 17, 1998 |
| Gazebo IncGazebo Inc Defined Benefit PLN. Pittsburgh, PA | April 8, 1998 |
| Braunlich Roessle ElectBraunlich-Roessle Electrical Repairs Inc. Pittsburgh, PA | May 13, 1996 |
| Consolidated Packaging CorpConsolidated Packaging Wheeling WV Bargaining Unit. Chicago, IL | October 25, 1995 |
| Venture Molded Products IncEmployees Pension Plan of Martindell Molding. W Trenton, NJ | October 17, 1995 |
| Mountain Ridge State BankMountain Ridge State Bank Retirement Plan. Monmouth Junction, NJ | September 20, 1995 |
| Golden Eye Seafoods IncGolden Eye Seafoods Inc Pension Plan. New Bedford, MA | March 2, 1995 |
| Draf Industries IncDraf Tool Con Inc Retirement Plan. Bedford Hills, NY | August 29, 1994 |
| Arizona Booth and Fixture MFG CoArizona Booth & Fixture MFG Corp DB Pension Plan. Phoenix, AZ | October 25, 1993 |
| MRM Industries IncMRM Industries Inc. Salaried Pension Plan. Sikeston, MO | October 1, 1992 |
| Kdi CorpKdi Corp.former Ees DB Plan. Nokomis, FL | November 19, 1999 |
| Baldinger Baking CoBaldinger Baking Co. Minneapolis, MN | July 5, 1999 |
| Edward Parkinson MFG Co., Inc.Parkinson Manufacturing Co Pension Plan. Esmond, RI | May 25, 1999 |
| J & S Conveyors, Inc.J & S Conveyors, Inc. Emps Ret Plan. Honeoye, NY | December 30, 1998 |
| Audubon Metalwove Belt CorpAudubon Metalwove Belt Corp Hourly Employees Pension Plan. Southampton, PA | October 20, 1998 |
| Diamond Heat Treating CompanyDiamond Heat Treating Co Ret Income Plan. Detroit, MI | January 14, 1998 |
| Gray Electric CompanyGray Electric Company Employees Defined Benefit Pension Plan. Troy, MI | February 10, 1997 |
| H J Mills Inc William R MillsH J Mills Inc Employees Pension Plan. Middletown, CT | September 26, 1996 |
| Quality Architectural Prod IncQuality Architectual Product Inc Pension Plan. Corona Del Mar, CA | May 15, 1995 |
| White Villa Grocers Inc William BakerWhite Villa Grocers Inc Non Bargaining Plan. West Carrollton, OH | July 6, 1994 |
| Union Steel Corporation Pension DeptSharon Steel Pension Plan Union Steel. Farrell, PA | October 22, 1993 |
| Commercial Forgings CoCommercial Forgings Co. Cleveland, OH | April 14, 1993 |
| Amer Plating IncAmerican Plating, Inc. Ret Plan for Hrly Emps. Zelienople, PA | August 28, 1998 |
| Touraine Paints IncTouraine Paints Salaried PP. Everett, MA | September 10, 1997 |
| Peterson & Blyth Assoc., Inc.Peterson & Blyth Assoc., Inc. DBPL. New York, NY | August 14, 1997 |
| Gibson Graphics IncGibson Graphics Inc Defined Benefit Pension Plan. Jersey City, NJ | May 27, 1997 |
| Fairtry CorporationFairtry Corporation Pension Plan. Gloucester, MA | April 3, 1997 |
| Truck & Brake Specialties, Inc.Truck & Brake Specialties Inc. Costa Mesa, CA | June 24, 1996 |
| Economy Glass CorporationEconomy Glass Corporation Hourly Employees. South Boston, MA | December 21, 1995 |
| Conaway IncConaway Inc. Lawrence, PA | June 26, 1995 |
| Pine Hollow Stud Farm IncPine Hollow Stud Farm Pension Trust. Pinebush, NY | July 1, 1993 |
| Tee Nee Trailer CoTee Nee Trailer Company. Youngstown, OH | February 19, 1992 |
| Malden Door & Window Co IncMalden Door & Window Co Inc Emps Ret Plan. Malden, MA | February 2, 1999 |
| Charter Terminal Transport IncCharter Terminal Inc & Post Transport. Medway, MA | August 18, 1997 |
| Adams Pakkawood CorporationAdams Plastics Co, Inc. Bargaining Unit Empl Pension Plan. Holyoke, MA | August 11, 1997 |
| Gray Line IncThe Gray Line Inc Atu Local 1463 Pension Plan. Boston, MA | March 5, 1997 |
| Gec Industries, IncGec Industries Inc Pension Plan. Wilmington, DE | July 14, 1992 |
| C Schmidt CompanySchmidt Company Pension Plan. Cincinnati, OH | March 13, 1991 |
| Blue Line Express IncBlue Line Express Pension Plan. Mashua, NH | June 20, 1990 |
| Allegheny University Hospitals CentennialGraduate Hospital Teamsters Pen PLN. Pittsburgh, PA | September 30, 1999 |
| K & J Molding & Tool CoKuhn & Jacob Molding & Tool Co Union. Trenton, NJ | March 1, 1999 |
| Industrial Saws, IncIndustrial Saws Inc. Pension Plan. Seattle, WA | February 27, 1998 |
| Don'S Trucking Company, Inc.Don'S Trucking Company Defined Benefit Pension Plan. Chester, VA | August 19, 1997 |
| King IndustriesKing Industries Inc Pension Plan. Norfolk, VA | February 19, 1997 |
| Browning Dust Collector Co IncBrowning Dust Collector Co Inc Emply Pension Plan. Man, WV | January 22, 1997 |
| Sprague Iron Works IncSprague Iron Works Inc Employees Pension Plan. Chicago, IL | August 2, 1996 |
| Huddleston Equipment Co IncHuddleston Equipment Company Defined Benefit Plan. Phoenix, AR | October 6, 1995 |
| Coy Paper CompanyCoy Paper Co Ret Plan for Bu and Salaried Ees. Claremont, NH | September 1, 1995 |
| Fisher Wall Paper and Paint CoFisher Wallpaper & Paint Co Defined Benefit Plan. Detroit, MI | July 29, 1991 |
| Tech Art Plastics CoTech Art Plastice Co Pens Plan for Empls Covered. Morristown, NJ | May 9, 1990 |
| National Independent Business AssociationNiba Defined Benefit Pension Plan and Trust. Wayne, PA | August 12, 1998 |
| Prime Engineering, Inc.Prime Engineering, Inc. Defined Benefit Pension Plan. South El Monte, CA | April 22, 1998 |
| Intercity Box & Plastic CoIntercity Box & Plastic Co Retirement Plan. Freeport, IL | January 7, 1998 |
| Alpha Industries Inc.Alpha Industries Inc Local Un 734 DBP. Logansport, IN | November 12, 1996 |
| Pierce IncPierce Inc. Defined Benefit Pension Plan. Dallas, TX | September 5, 1995 |
| Artel Chemical CorporationArtel Chemical Corporation Def Benefit Pension. Nitro, WV | June 1, 1992 |
| Van Vlaanderen Machine CoVan Vlaanderen Machine Company Pension Plan. Paterson, NJ | August 26, 1991 |
| Tyson Metal Products IncTyson Metal Products Inc Retirement Income Plan. Pittsburgh, PA | March 25, 1991 |
| Gibbins Pattern & Plastics IncGibbins Pattern & Plastics Inc Employees Defined Benefit Penion Trust. Redford, MI | February 4, 1999 |
| De la Cerda CorporationMarsh Valve Company Hrly Employees for Retire. Dunkirk, NY | August 11, 1998 |
| Valley Building Materials CompanyValley Building Materials Company Defined Benefit Pension Plan. Canoga Park, CA | July 21, 1997 |
| Letterfab, Inc. C/O Richard Foger, TrusteeLetterfab Incorporated Employees Plan. Chicago, IL | May 28, 1997 |
| Guardian Light CompanyGuardian Light Company Union Defined Benefit Plan. Chicago, IL | July 23, 1996 |
| Sheldon Community Guidance Clinic CmhaSheldon Child Guidance Clinic Pension Plan. Bristol, CT | June 25, 1996 |
| Waltham Precision InstrWaltham Precision Instruments Salaried Emp Pension. Waltham, MA | April 19, 1996 |
| Consolidated Packaging CorpConsolidated Packaging Battlecreek Mi Hourly Plan. Chicago, IL | October 25, 1995 |
| Whitaker Metal Prod CoWhitaker Metal Products Co Hourly Pension Plan. Whitaker, PA | November 18, 1993 |
| Perfecto Distributing CoPerfecto Distributing Co Defined Benefit Plan. Columbus, OH | February 19, 1991 |
| Local 1139 Ue Group Pension TrustC W Olson Pension Trust Local 1139 U E Group. Chicago, IL | July 12, 1990 |
| Mills Hall Walborn & Associaton, Inc.Mills Hall Walborn, Inc. Defined Benefit Plan. Cleveland, OH | October 25, 1999 |
| Gray Line New York Tours Corp.Gray Line New York Tours Corp. Lecturers and Operators Pension Plan. New Haven, CT | September 21, 1999 |
| Gordon FoodsSterling Foods D/B/A Gordon Foods Hrly RP. Louisville, KY | August 23, 1999 |
| Rockford Standard Furniture Co.Rockford Standard Furniture Co Ees Ret Plan. Rockford, IL | April 7, 1999 |
| N C O, IncNco, Inc. Pension Plan. Beverly Hills, CA | March 17, 1999 |
| California Engine Service, Inc.California Engine Service Inc Defined Benefit PP. Stockton, CA | March 2, 1999 |
| Craftsmen CorpCraftsman Corporation Pension Plan. Smithtown, NY | July 31, 1997 |
| Coach House of Lexington, Inc.Stanley Demo'S Coach House Inc Pension Plan. Lexington, KY | March 4, 1997 |
| Bes Teleproductions IncBes Teleproductions Inc DBP. Richmond, VA | January 28, 1997 |
| Burt Childrens CenterBurt Childrens Center Defined Benefit Pension Plan. San Francisco, CA | August 2, 1995 |
| Builders Equipment CoBuilders Equipment Co Pension Plan. Glendale, AR | July 19, 1994 |
| Lattimer Stevens CompanyLattimer Stevens Co Salaried Ees PP. Birmingham, AL | July 9, 1992 |
| Tru-Matic Machine & Tool Co, IncTru Matic Machine & Tool Co., Inc. Pension Plan. East Stroudsburg, PA | July 9, 1990 |
| Great Lakes Runway CoGreat Lakes Runway Company Defined Benefit Plan. Elk Grove Vil, IL | February 12, 1990 |
| Ernst Home Center, Inc.Infotech Portion of Ernst Home Center Inc. PP). Seattle, WA | July 16, 1998 |
| Rand'S IncRand'S Inc Employee Pension Plan. North Little Rock, AR | December 10, 1997 |
| Standard Foundry Company IncStandard Foundry Hourly Pension Plan. Worcester, MA | August 29, 1997 |
| Waco Inc Bay Trading Co IncWaco Inc Pension Plan. Gloucester, MA | April 3, 1997 |
| Suncrete CorporationSuncrete Corporation Pension Plan. Enterprise, FL | October 24, 1996 |
| Nigpp Pittsburgh Nipple WorksPittsburgh Nipple Works Inc Retirement Plan. Pittsburgh, PA | September 11, 1996 |
| Dick'S Dry Wall, Inc.Dicks Drywall Inc Defined Benefit Plan. Fort Myers, FL | May 23, 1996 |
| Independent Insulating Glass CoIndependent Insulating Glass Co Empl Pen PL and Trust. Bedford Park, IL | May 4, 1995 |
| West Coast Orient CoWest Coast Orient Co. Portland, OR | July 22, 1993 |
| Atlas Steel Casting CoAtlas Steel Casting Co Pension Plan. Buffalo, NY | May 21, 1993 |
| Quaker Rubber CompanyQuaker Rubber Company. Philadelphia, PA | July 23, 1992 |
| North Side Heat Treat IncNorthside Heat Treat Inc. Employees Retirement Plan. Madison HTS, MI | January 3, 1992 |
| Donnelly MFG CoDonnelly MFG Co PP. Boston, MA | October 28, 1999 |
| American Starter Drive ServiceincAmerican Starter Drive Service, Inc. Local 1114 DBPP. Franklin Park, IL | May 6, 1999 |
| David Soda Dispensing CoDavid Soda Dispensing Company Pension Plan. Forestville, CT | March 25, 1998 |
| Garden State Grocers Inc.Garden State Grocers, Inc. DBPP &Trust. Farmingdale, NJ | March 10, 1998 |
| Landis MFG Co IncLandis MFG Co Inc UAW PP. Ferndale, MI | August 29, 1997 |
| R. H. Bogle CompanyR H Bogle Co Employees Pension Plan. Alexandria, VA | July 2, 1996 |
| Grossman Weinberg & Associatespa Stephen Grossman Amper PoliGrossman Weinberg & Associates PA Retirement Plan. Edison, NJ | January 25, 1996 |
| Blair Tool and Machine CorpBlair Tool & Machine Corp Empl Retirement Plan. Oyster Bay, NY | August 10, 1995 |
| Wheeling Closure CorpWheeling Closure Salaried Employee Pension Plan. Wheeling, WV | June 26, 1995 |
| Empire Shirt Trimming Co, IncEmpire Shirt Trimming Co Employees Pension Plan. Brooklyn, NY | June 30, 1994 |
| Mechanical Development CorpMechanical Development Corp Employees Pension Plan. Flushing, NY | April 18, 1994 |
| Acme Industrial Supply CoAcme Industrial Supply Co Defined Benefit Plan. Fountain Vlly, CA | March 22, 1994 |
| Hoague Sprague CorporationHoague Sprague Corp Hourly Plan. Boston, MA | June 6, 1991 |
| Warnock Spring Co IncWarnock Spring Hourly Pension Plan. Detroit, MI | March 20, 1991 |
| Greater Dallas Independent Caterers Assoc.Greater Dallas Independent Caterers Association, Inc. Employees' Pension and Trust.. Dallas, TX | February 12, 1999 |
| New England Chain Link Fence Co Inc.New England Chain Link Fence Co., Pension Plan. Lynnfield, MA | July 15, 1998 |
| E Porter Essley Machinery CoE L Essley Machinery C DBPP. Wheaton, IL | December 31, 1997 |
| Interstate Pipe Maintenance Co., IncInterstate Pipe Maintenance Co., Inc Defined Benefit Pension. Wabasso, FL | December 3, 1997 |
| Keystone Camera Products Corp.Brown Fintube Co. Revised Hourly-Rated Pension Plan. Clifton, NJ | June 16, 1997 |
| San Francisco Commercial ClubSan Francisco Commercial Club Retirement Trust. Hillsborough, CA | August 28, 1996 |
| Richard a Glueck, IncEugene M Klein & Co Inc Pension Plan. Cleveland, OH | October 2, 1995 |
| American Door CompanyAmerican Door Company Retirement Plan. Sebastopol, CA | February 10, 1995 |
| Welk Bros Metal Products Inc John E RobertsWelk Bros Hourly Employees Retirement Plan. Spokane, WA | February 1, 1993 |
| Bevins Consultants Incorp DefiBevins Consultats Inc Defined Benefit Plan. Chicago, IL | January 21, 1993 |
| Palace Furn CoPalace Furniture Company Defined Benefit Plan. Clarksburg, WV | July 1, 1991 |
| Durimex, Inc.Durimex Inc. DBPP. Orange, CA | November 15, 1999 |
| Ams Industries - Shoe & Leather-ClemtrexShoe & Leather WKRS Pens FD - Phillip Clemtex Co.. Detroit, MI | May 24, 1999 |
| Presto Lock Inc.Presto Lock Iue Afl-Cio Single Employer Master Pension Plan. Gargield, NJ | January 5, 1999 |
| Local 1139 Ue Group Pension TrustCustom Concepts, Inc. Local 1139 Ue Group Pension Plan. Chicago, IL | September 16, 1998 |
| San Lorenzo Nursery CoSan Lorenzo Nursery Company Pension Plan Trust. Los Angeles, CA | June 9, 1997 |
| Compco CorpCompco Corp Defined Benefit Pension Plan. Chicago, IL | May 19, 1997 |
| Farmers Cooperative Elevator of MuleshoeProducers Retirement Plan Trust. Muleshoe, TX | December 20, 1996 |
| L and M Backhoe IncL & M Backhoe Inc. Defined Benefit Pension Plan. Homestead, FL | May 21, 1996 |
| L and M MFG Inc Colin J DraperL & M Manufacturing Inc. Employees Pension Plan. New York, NY | May 26, 1995 |
| Ednalite CorporationEdnalite Corp Pension Plan for Salaried Empl. Peekskill, NY | March 13, 1992 |
| Neely Blue Print & SupplyNeely Reprographic Services Inc Pension Plan. Jackson, MS | February 12, 1992 |
| 210 CorpNorthern Engr Corp UAW Ret Income Plan. Detroit, MI | June 21, 1999 |
| J. R. Avon Foods, Inc. (Avon Super Duper)Ufcw Regional Pension Fund J. R. Avon Foods, Inc. (Avon Super Duper) Plan. Avon, NY | April 6, 1998 |
| A L Falk Co IncA L Falk Co Inc Pen Plan. Rochester, NY | January 23, 1997 |