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 |
|---|---|
| Mccluskeys Steak House IncMccluskey'S Steak House Inc Defined Benefit Plan. Bellmore, NY | December 6, 1996 |
| Sophia Electrical Supply Shop IncSophia Electrical Supply Shop Inc Ee Pension Plan. Sophia, WV | June 3, 1996 |
| Mutual Metal Stamping & MFGMutual Metal Stampint & MFG Inc. Huntington Beach, CA | May 8, 1996 |
| Efm Graphics and Advertising IncPromotional Planners Inc DBA Efm Graphics Ret Plan. Phoenix, AR | February 21, 1996 |
| Northern Rebuilders IncNorthern Rebuilders Inc Non Union Employees. Escanaba, MI | July 28, 1995 |
| Fortier Industries IncFortier Industries Inc Retirement Income Plan. Manistee, MI | August 16, 1994 |
| Ohio Carbon CompanyOhio Carbon Company. Cleveland, OH | November 3, 1992 |
| Shelby Standard IncShelby Standard Incorporated Pension Plan. Shelby, OH | June 18, 1991 |
| Safran Supermarkets of New Jersey, Inc.Safran Supermarkets, Ufcw Regional Pension Fund. Sicklerville, NJ | February 12, 1998 |
| Tomlin Properties, Inc.Tomlin Properties Inc. and Affiliates Defined Benefit Pension Plan and Trust. Dallas, TX | September 11, 1997 |
| Michaels Art Abronze CompanyMichaels Art Bronze Co Empl Pen PL 1976 Revision. Florence, KY | July 7, 1997 |
| Nigpp Pittsburgh Nipple WorksPittsburgh Nipple Works Inc Salaried. Pittsburgh, PA | September 11, 1996 |
| Munigle CorpMunigle Corporation Salaried Ee'S Retirement Plan. West Hartford, CT | February 1, 1996 |
| F Strassburger Inc MR Bernard JacobsonF Strassburger Co Inc Pension Plan. Boynton Beach, FL | October 27, 1995 |
| Cross Properties IncElphinstone Inc Pension Plan. Baltimore, MD | May 20, 1993 |
| Harts Department Store IncHarts Department Store Incorporated Pension Plan. New Kensington, PA | April 15, 1993 |
| National Bank of FrederickNational Bank of Frederick Retirement Plan. Frederick, OK | January 7, 1993 |
| Standard Mirror Co, IncStandard Mirror Co., Inc. Pension Plan. Troy, MI | July 8, 1992 |
| Cone HeidenCone-Heiden Employees Pension Plan. Seattle, WA | March 31, 1992 |
| Bradshaw Industries IncBradshaw Industries Pension Plan. Fairmont, WV | February 19, 1991 |
| Markstone Manufacturing CompanyArrowsmith'S Manufacturing Company Union Employees' Pension Plan. Chicago, IL | June 17, 1998 |
| Ingle Company, Inc.Ingle Company, Inc. Amended and Restated Defined Benefit Pension Plan. Los Angeles, CA | March 30, 1998 |
| Navasota Roofing & Sheet Metal, Inc.Navasota Roofing & Sheet Metal, Inc. Emps PP&T. Navasota, TX | February 13, 1998 |
| Precision Fabricators ,IncPrecision Fabricators Inc Salaried Emps Ret Inc PL. Garden City Park, NY | May 31, 1996 |
| Footwear Associated Products IncFootwear Associated Products Pension Plan. Medway, MA | January 17, 1996 |
| Olla State BankOlla State Bank Defined Benefit Pension Plan. Olla, LA | June 27, 1995 |
| Griffith Custer Steel CompanyGriffith Custer Steel Employees Pension Plan. Windber, PA | November 16, 1993 |
| Jacobson Home Furnishings IncJacobson Home Furnishing Inc. Def Benefit Pension. Canton, OH | December 6, 1990 |
| Winans Mens Shop Inc C/O TrustdepartmentWinans Mens Shops Inc Pension Plan. Norwich, NY | May 8, 1990 |
| Kirwood General HospitalKirwood Gen Hosp Ret Plan for LPNS Michigan. Detroit, MI | February 28, 1990 |
| Pioneer Specialists CorpPioneer Specialists Corp Pension Plan. Green River, WY | July 2, 1999 |
| Industrial Tool Engineering / Keal LiquidatingIndustrial Tool Engineering Company Hourly Employees' Retirement Plan. Troy, MI | September 17, 1998 |
| Eli Witt CompanyThe Eli Witt Co NCC RP. Ocala, FL | October 2, 1997 |
| Bell Box CompanyBell Box Company Retirement Plan. Nazareth, PA | September 15, 1997 |
| Highland Mutual Ins. Co.Highland Mutual Insurance Co Deferred Comp Plan. Berlin, PA | August 26, 1996 |
| Citadel Bancshares IncCitadel Bankshares Inc. Willis, TX | July 16, 1996 |
| Mi T Mart IncMi T Mart Inc Defined Benefit Plan. Inglewood, CA | June 13, 1996 |
| Sonaire Sanitation IncSonaire Sanitation Inc Pension Plan & Trust. Wilmington, DE | March 19, 1996 |
| Jennison-Wright CorpJennison-Wright Corp Pension Plan Toledo. Mayfield Heights, OH | April 26, 1995 |
| Ace Rubber Products IncAce Rubber Products Inc Retirement Plan. Akron, OH | August 29, 1994 |
| Mason and Dulion Co Inc of FloridaMason & Dulion Company Inc of Florida Retirement. Pensacola, FL | March 18, 1994 |
| Oliver H van Horn Co IncOliver van Horn Co. Employees Pension Plan. Fort Worth, TX | January 9, 1992 |
| American Elec. Heater CoAmerican Elec Heater Co UAW Ret Income Plan. Clawson, MI | November 8, 1999 |
| Middleburg Managment CorpMiddleburg Management Corp Ret Plan for Emps. New York, NY | June 18, 1998 |
| J P Data Comm CorpData Com Def Ben Pen Plan. Anaheim, CA | June 4, 1998 |
| Bes CorporationBes Corp Pension Plan. Emerson, NJ | April 17, 1998 |
| Fine Fare Supermarkets, Inc.Ufcw Regional Pension Fund Fine Fare Supermarkets (Jackson Thriftway) Plan. Jackson, NJ | February 27, 1998 |
| Engineering and Surveying of Arizona IncEngineering and Surveting of Az Inc Def Ben Pen PL and TR. Mesa, AZ | August 14, 1997 |
| Franwall Optical Co., Inc.Franwall Optical Company. Buffalo, NY | November 13, 1996 |
| Daniel I. Burk Enterprises, Inc.Sammons and Sons. Long Beach, CA | October 30, 1996 |
| Crutcher Rolfs Cummings IncCrutcher Rolfs Cummings Inc Pension Plan. Katy, TX | September 26, 1995 |
| Luchs and BeckermanLuchs & Beckerman Defined Benefit Plan. Glastonbury, CT | August 29, 1995 |
| Eastern Rolling Mills IncEastern Rolling Mills Pension Fund. Bronx, NY | August 8, 1995 |
| Import Image IncImport Image Inc Defined Benefit Pension Plan. New York, NY | August 7, 1995 |
| Derio Oldmobile IncDerio Oldsmobile Inc Defined Benefit Pension Plan. West Caldwell, NJ | May 31, 1995 |
| Warnock Spring Co IncWarnock Spring Co, Inc. Salaried Plan. Detroit, MI | April 26, 1995 |
| Update Sponsor NameMurlin MFG Corp Sal. Farmingdale, NJ | September 2, 1992 |
| Bebell IncBebell Inc Retirement Income Plan. New York, NY | May 29, 1991 |
| D & R Welding Supply CoD&R Welding Supply Co Emp Pension Plan & Trust. Decatur, IL | January 8, 1991 |
| C-Pac Service, IncC-Pac Service, Inc. Amended Employees' Pension Plan. Columbus, OH | May 13, 1999 |
| Den-Ed Russell, IncDen Ed Russel Inc. Pension Plan. El Cajon, CA | May 4, 1998 |
| North American Ind., Inc.North American Ind Defined Benefit Pension Plan. Mckeesport, PA | November 13, 1996 |
| Foster Brothers IncFoster Brothers Inc Pension Plan. Westwood, MA | August 21, 1995 |
| General Manufacturing CorpGeneral Manufacturing Co. Lodi, NJ | April 21, 1994 |
| Consolidated Bleaching CoConsolidated Bleaching Co Pension Plan. North Bergen, NJ | March 10, 1993 |
| Global Tube CorporationGlobal Industries Inc Defined Benefit Pension Plan. Placentia, CA | February 20, 1992 |
| United Fire Insurance CompanyUnited Fire Insurance Company Ee Retirement Plan. Chicago, IL | January 11, 1991 |
| Boblin Industries IncRoblin Scrap Products Hourly Pension Plan. Buffalo, NY | August 29, 1990 |
| J W Carroll & Sons IncJW Carroll & Sons, Inc. Pension Plan. Carson, CA | April 26, 1990 |
| Quarter Deck CoQuarter Deck Co DBPP. Denver, CO | February 27, 1998 |
| Whitehall Lunch ClubWhitehall Lunch Club Retirement Plan. New York, NY | August 8, 1997 |
| Dynamics Classics, LtdDynamic Classics Ltd Ees Ret. Brooklyn, NY | February 12, 1997 |
| Home Meat CTR of Wallingford IncHome Meat Center Inc Employee Retirement Plan. Wallingford, CT | September 30, 1996 |
| Midwest Wholesale Tire IncMidwest Wholesale Tire Inc Restated Ees Pen Plan. ST Paul, MN | June 7, 1996 |
| Potomac Steel CorporationPotomac Steel Corp Retirement Trust. Birmingham, MI | December 26, 1995 |
| Ozarko Oil Co IncOzarko Oil Inc Pension Trust Plan. West Plains, MO | November 30, 1995 |
| Architects, IncorporatedArchitects Inc Defined Benefit Pension Plan. Los Angeles, CA | August 29, 1995 |
| Volunteer Fed Savings AssnVolunteer Savings & Loan Pension Plan. Little Ferry, NJ | June 29, 1995 |
| Axelrod Construction CoAxelrod Construction Company Defined Benefit Pension Plan. Chicago, IL | February 6, 1995 |
| Columbia Dance Frocks IncColumbia Dance Frocks Pension Plan and Trust. New York, NY | October 23, 1991 |
| Leon Naquin Ans Son IncLeon Naquin & Sons Pension Plan. Thibodaux, LA | February 21, 1990 |
| Mail O Graph IncMail O Graph Inc Re Plan for Fulltime Emps. Kewanee, IL | February 26, 1999 |
| Entron Industries, LPEntron Industries, LP Employees' Retirement Plan. Forest Hills, NY | September 17, 1997 |
| Weiss & Sons Paper & Twine Co., Inc.Weiss & Sons Paper & Twine Co., Inc. Employees Pension Plan. Rivervale, NJ | July 15, 1997 |
| Specialty Materials Co., Inc.Specialty Materials Defined Benefit Pension Plan. Bonita, CA | May 5, 1997 |
| J L Morin Company IncJ L Morin Inc Defined Benefit Pension Plan & Trust. Westbrook, ME | August 8, 1996 |
| Warren Concrete Products, Inc.Warren Concrete Products, Inc Pension Plan. Erie, PA | April 24, 1996 |
| Bonhards Nursery IncBonhard'S Nursery Inc. Pension Plan. Coppell, TX | May 19, 1995 |
| Multiplex Concrete Co IncMultiplex Concrete Company Inc Retirement Plan. East Orange, NJ | September 24, 1993 |
| Gerl Construcion CompanyGerl Construction Company Pension Trust. Euclid, OH | July 15, 1993 |
| Auburn Heights MFG CoAuburn Heights Manufacturing Company UAW Pens Plan. Pontiac, MI | August 1, 1991 |
| Hazardous Materials Control Resources InstHazardous Material Control Research Institute Plan. Rockville, MD | August 30, 1999 |
| W. J. Young Fastener & Machinery Co., Inc.W.J. Young Fasteners & Machinery Co., Inc. Pension Plan. Woburn, MA | June 3, 1999 |
| Smith Metal Arts Co, Inc. C/OSmith Metal Arts Co Inc. Buffalo, NY | July 15, 1997 |
| Hart Printing Services, Inc.Hart Printing Service, Inc. Pension Plan. Boston, MA | March 28, 1997 |
| The Manhatten Furniture Co., Inc.Jacobson Furniture Inc PP Pension Plan. Staten Island, NY | December 12, 1996 |
| General Engineering U S a LtdGeneral Engineering USA Ltd Retirement Income Plan. Brooklyn, NY | September 6, 1996 |
| T.d.c.c./E.d.i.a.TDCC Electronic Data Interchg Assoc DBPP. Columbus, IN | May 24, 1996 |
| Nolan IndustriesNolan Industries Office Plan. Rome, NY | May 13, 1996 |
| Juall Gear Co IncJuall Gear Company Inc Eess Pension Plan. Hawthorne, NJ | November 1, 1994 |
| Elm State Electronics IncElm State Electronics Inc Pension Plan. Hamden, CO | June 27, 1994 |
| Advertising Printers, Inc.Advertising Printers, Inc. Pension Plan. New Haven, CT | April 29, 1994 |
| Danser Hardware & Supply CoDanser Hardware & Supply Company Retirement Plan. Clarksburg, WV | January 18, 1990 |
| Hearing & Speech CenterHearing & Speech Center PP. Grand Rapids, MI | September 30, 1999 |
| Associated Co IncAssociated Co Inc. Ees PP. Wichita, KS | September 23, 1999 |
| Rumford Steel Industries, Inc.Rumford Steel Industries, Inc. Defined Benefit Pension Plan. Providence, RI | February 10, 1999 |
| Albert T Ahee Jewelers IncAlbert T Ahee Jewelers PP. Clinton Township, MI | September 10, 1998 |
| Whitman Shoe Co IncWhitman Shoe Co Hrly Empl Ret Plan. Whitman, MA | September 8, 1998 |
| Herst Litho, Inc.Herst Litho, Inc. for Ees PP. Harrington Park, NJ | August 3, 1998 |
| Hamilton Square CorporationUfcw Regional Pension Fund Hamilton Square Corporation Plan. Trenton, NJ | February 2, 1998 |
| Superior Silk Screen Industries, Inc.Pension Plan for Employees of Superior Silk Screen. Park Ridge, IL | November 24, 1997 |
| R G Landry IncR G Landry Inc PP. Glens Falls, NY | August 20, 1997 |
| Spear Packing CorpSpear Packing Corp Pension Trust. New Brunswick, NJ | March 11, 1997 |
| Nolan IndustriesNolan Industries Shop Union Employee Ret Plan. Rome, NY | May 13, 1996 |
| Northern Homes, Inc.Northern Homes Inc Union Employees PP. Glens Falls, NY | March 5, 1996 |
| Penn Yan Boats Inc Blitman and KingPenn Yan Boats Inc Supplemental Pension Plan. Syracuse, NY | November 21, 1995 |
| Bedford Lithograph CorporationBedford Lithograph Corp Pension Trust. Bedford, OH | September 5, 1995 |
| Health and Welfare Council IncHealth & Welfare Council Pension Plan. Baltimore, MD | February 15, 1995 |
| Evans and van Cleeff IncEvans & van Cleef Inc Defined Benefit Pension Plan. Alexandria, VA | December 21, 1994 |
| West Detroit Glass CompanyWest Detroit Glass Co. Pension Plan. Canton, MI | May 3, 1994 |
| Kramers Motor Service & Storage IncKramers Motor Service and Storage Inc. York, PA | June 3, 1991 |
| Metzlers IncMetzlers Inc Pension Plan. Los Angeles, CA | May 7, 1990 |
| Bloom L a Fabrics IncBloom L a Fabrics Inc Employees' Pension Plan. San Fernando, CA | June 17, 1999 |
| Double G Corporation (Lakehurst Iga)Ufcw Regional Pension Fund Double G (Lakehurst Iga) Plan. Lakehurst, NJ | February 2, 1998 |
| Precision Mapping, Inc.Precision Mapping, Inc. Pension Plan and Trust. Sugarland, TX | January 28, 1998 |
| Dover Molded Products Co.Dover Molded Non-Bargaining Pension Plan. Youngstown, OH | December 12, 1997 |
| Stanalchem, Inc.Stanalchem, Inc.. Houston, TX | June 30, 1997 |
| Fort Pierce Food Mart IncFort Pierce Food Mart Inc Employees Pension Plan. Fort Pierce, FL | March 13, 1997 |
| Buccaneer Manufacturing Co IncBuccaneer Manufacturing Co Inc Ees Pen Trust. Brooklyn, NY | August 7, 1996 |
| Ieh Corp.Ieh Corporation. Brooklyn, NY | May 15, 1996 |
| Sertafilm IncSertafilm Inc Pension Plan. Pennsauken, NJ | February 5, 1996 |
| Morano Construction CorpMarano Excavating Inc Defined Benefit Pension Plan. Irvington, NY | June 27, 1995 |
| Fashion Imprinting & EnvelopeFashion Envelopes Inc Pension Plan. Maspeth, NY | November 30, 1993 |
| Bell Ees PPBell Employees. Red Bank, NJ | March 31, 1993 |
| American Building Components Co IncCincinnati Sheet Metal Local 100. Mason, OH | December 22, 1992 |
| E D Coddington MFG CoCoddington Manufacturing Co Retirement Plan. Keswick, VA | May 19, 1992 |
| Connecticut Manufacturing Co IncConnecticut MFG Co Inc Employees Pension Plan. Waterbury, CT | December 23, 1991 |
| Davis Brake Beam CompanyDavis Brake Beam Collective Bargaining Empl Pen PL. Johnstown, PA | November 12, 1991 |
| Midco IncorporatedMidco Inc. Retirement Plan. Philadelphia, PA | October 11, 1990 |
| Burks & Co & Titan Sand &Burks/Titan Sand and Gravel Pension Plan. Littleton, CO | May 16, 1990 |
| Wilmington Bonded Warehouse IncWilmington Bonded Warehouse, Inc Ret PL Life Ins. Wilmington, NC | July 27, 1998 |
| Erie Industrial Electric Supply Corp.Erie Industrial Electric Supply Corp Pension Plan. Erie, PA | March 4, 1998 |
| Hawaii Marble & Granite Co LtdHawaii Marble & Granite Co Ltd. Honolulu, HI | May 5, 1997 |
| Cruise Lines IncAmerican Cruise Lines Inc. Hartford, CT | March 27, 1997 |
| American Rice Growers ExchangeAmerican Rice Growers Exchange Pension Plan. Dayton, TX | January 29, 1997 |
| Covenant Mutual Ins CoCovenant Mutual Ins Co Participating Subsidiaries Empl Pen Plan. Hartford, CT | February 14, 1996 |
| Easter Seal Society Wayne CountyNational Easter Seal Society Wayne County. Inkster, MI | January 23, 1996 |
| IntradecoIntradeco Defined Benefit Pension Plan. Beverly Hills, CA | January 3, 1996 |
| Commercial Building IncCommercial Building Services Inc Retirement Trust. Norfolk, VA | November 21, 1995 |
| Thiele IncThiele Inc Group Employees Pension Plan. Windber, PA | October 17, 1995 |
| Copperweld Steel CompanyCopperweld Steel Plant Guards Pension Plan. Warren, OH | October 11, 1995 |
| Story Bros IncStory Brothers Inc Employees Retirement Plan. Knoxville, TN | July 25, 1995 |
| Mga Studio,inc.Mga Studio Inc. Restated Defined Benefit Pension Plan & Trust. Warren, MI | January 31, 1994 |
| O H Lewis Co C/O Concord Lumber CoO.H. Lewis Company Retirement Plan. Concord, NH | October 8, 1993 |
| Roamer Linen Supply IncRoamer Linen Supply Inc Pension Plan. Mount Vernon, NY | August 18, 1993 |
| Perskey Family StoresPerskey & Wolf. Alliance, OH | August 10, 1993 |
| First State Bank King CityFirst State Bank of King City. ST Joseph, MO | July 20, 1993 |
| Universal Lockport CorpUniversal Lockport Retirement Plan for Employees. Joliet, IL | January 9, 1991 |
| Tech Art Plastics CoTech Art Plastics Co Pens PL for Empls Not Covered. Morristown, NJ | May 9, 1990 |
| Superior Zinc CorpSuperior Zinc Corp Union Employees Pension Plan. Bristol, PA | July 8, 1999 |
| Empire Finishing Systems, Inc.Empire Finishing Systems, Inc. Ret Plan. Buffalo, NY | February 25, 1999 |
| Aluminum Distributors IncAluminum Distributors RP for Hrly Empls. Broadview, IL | September 2, 1998 |
| Tom Shaw, Inc.Tom Shaw Incorporated Retirement Plan. Harbor Springs, MI | May 27, 1997 |
| Cordell Engineering Inc.Cordell Engineering Inc PP. Peabody, MA | May 2, 1997 |
| Albert H BuehrleAlbert Buehrle Company. Youngstown, OH | October 24, 1996 |
| Benz International IncBenz International Inc. Newark, NJ | May 8, 1996 |
| Commuters Spa IncCommuter Spa Inc Pension Plan. New York, NY | July 11, 1995 |
| Bedford Woodworks IncBedford Woodworks Inc Pension Plan. Bedford Hills, NY | September 29, 1994 |
| Mortgage Bancorporation Stonewall Pen Service IncMortage Bancorporation Revised Pension Plan. Portland, OR | September 6, 1994 |
| Rehnberg-Jacobson MFG., IncRehnberg Jacobson MFG Co Salaried. Rockford, IL | July 7, 1994 |
| Microwave Oven Center IncMicrowave Oven Centers Inc Employees Pension. Houston, TX | February 15, 1994 |
| Sheridane Designs Ltd IncSheridane Designs. New York, NY | July 13, 1992 |
| Ottawa Steel Products IncOttawa Steel Products Inc Union Employees. Brooklyn, MI | March 4, 1992 |
| Dale C Eckert CorporationDale C Eckert Corporation. Riverside, CA | July 15, 1991 |
| Benjamin Air RifleBenjamin Air Rifle Ees PP. Ripon, WI | July 16, 1999 |
| Premier Agency IncPremier Agency Inc. DB Plan a. East Meadow, NY | October 8, 1998 |
| Premier Agency IncPremier Agency, Inc DB Plan B. East Meadow, NY | October 8, 1998 |
| L a Fire Protection CompanyL a Fire Protection Company Defined Benefit Pension Plan. Los Angeles, CA | November 5, 1997 |
| Bartten Printing CorpBartten Printing Corporation Pension Plan. New York, NY | June 20, 1996 |
| Whitehead Roofing and Insulation IncWhitehead Roofing & Insulation Inc Defined Benefit. Belleville, MD | May 20, 1996 |
| California Zip BinderyCalifornia Zip Bindery Defined Benefit Plan. San Bernardino, CA | May 13, 1996 |
| Dillie Motor Freight IncDillie Motor Freight Inc Plan for Non Union Ees. Washington, PA | August 1, 1995 |
| Devoe Realty CompanyDevoe Realty Company Retirement Plan. New Milford, CT | July 5, 1995 |
| Diversified IndustriesDiversified Industries Inc. - Midwest Steel Processing Inc. ST Louis, MO | November 9, 1994 |
| Acme Industrial Supply CoAcme Industrial Supply Co Defined Benefit Plan. Fountain Vlly, CA | March 22, 1994 |
| Rim Industries IncStewart Sandwiches of Manhattan DBA Rim Indst Inc. Hyde Park, NY | January 3, 1992 |
| Peninsula CorporationPeninsula Asphalt Corporation Defined Benefit Ret. Traverse City, MI | July 16, 1991 |
| Andra IncAndra Inc Employees Pension Plan. New York, NY | August 13, 1990 |
| Relachie Services CorpBMDP Statisticals Software, Inc. DBPP. Los Angeles, CA | February 17, 1998 |
| Two Cousins Management Inc.Two Cousins Management Inc. Emps PP & Trust. Naperville, IL | December 29, 1997 |
| Leo and Glenn Combs Distributors, Inc.Leo and Glenn Combs Distributors, Inc. Pension Plan. Hazard, KY | December 19, 1997 |
| Delta Sugar CorporationDelta Sugar Corporation. Clarksburg, CA | October 3, 1997 |
| Bork Auto Parts and Machine CoBork Auto Parts & Machine Co Employee Pension Plan. Peoria, IL | May 19, 1997 |
| Michigan Electronics IncMichigan Electronics, Inc. Defined Benefit Plan and Trust. Flint, MI | April 28, 1997 |
| Continental-Hagen Corp.Continental-Hagen Corp Defined Benefit Plan. Los Alamitos, CA | January 2, 1997 |
| Superior Auto Interiors IncSuperior Auto Interiors. Los Angeles, CA | October 22, 1996 |
| Migl Farm and Ranch Supply IncMigl Farm & Ranch Supply Inc Pension Plan. Seguin, TX | September 4, 1996 |
| Hoffman Bros Packing Co IncHoffman Bros Packing Co Inc Def Ben Pen Plan. Los Angeles, CA | July 5, 1996 |
| E.H. RowleyE H Rowley Company Defined Benefit Pension Plan. Suothfield, MI | June 6, 1996 |
| Siesel Construction CoSiesel Pension Plan. Milwaukee, WI | November 6, 1995 |
| Dhun-Tiru IncDhun-Tiru Employees Retirement Plan and Trust. Paramus, NJ | November 1, 1995 |
| Asco Wire & Cable Co.Asco Wire and Cable Co Defined Benefit Pension PL. Fairfield, CT | June 23, 1994 |
| C.A. Turner, IncC a Turner Inc Retirement Income Plan. Pittsburgh, PA | March 16, 1994 |
| Carroll and Co IncCarroll and Company Inc Pension Trust. Asheville, NC | May 26, 1992 |
| North Bay Tractor IncNorth Bay Tractor Inc Employee Retirement Plan. Morgan Hill, CA | April 13, 1992 |
| Consumer Connection, Inc.Family Enterprises Pension Plan. New York, NY | May 20, 1999 |
| Worldwire Fasterners IncWorldwide Fasteners Inc Def Benefit Pension Plan. El Cajon, CA | April 29, 1998 |
| Wisconsin Trucks Center IncWisconsin White Trucks Inc Ga 9258 Auuuity Plan. Milwaukee, WI | April 16, 1998 |
| Mccarty Bros, IncMccarty Bros, Inc PP. Broadview, IL | January 12, 1998 |
| Irving Park Chrysler Plymouth IncIrving Park Chrysler Plymouth Inc Pen Plan and TR. Chicago, IL | September 26, 1996 |
| Indiana Easter Seal SocietyNational Easter Seal Society-Indiana. Chicago, IL | September 26, 1996 |
| Lew Doty Cadillac IncLew Doty Cadillac Inc Employee Pension Plan. La Quinta, CA | September 25, 1996 |
| Paul Borsari IncPaul Borsari Inc Def Benefit Pension Plan. Plymouth, MA | September 5, 1996 |
| Mcdonough Plumbing and HeatingincMcdonough Plumbing and Heating Inc. Gurnee, IL | January 3, 1996 |
| Morton & Co IncMorton and Co Retirement Plan. Fayetteville, AR | September 9, 1991 |
| Vacation Land Homes IncVacation Land Homes Inc. Bellaire, MI | May 15, 1991 |
| Davenport Packing CoDavenport Packing Co Salaried Ret Plan. Davenport, IA | November 28, 1990 |
| Preferred Stamping, Inc.Tooling & MFG Assoc/Preferred Stamping, Inc. Retirement Plan. Bensenville, IL | March 8, 1999 |
| Ideal Dairy Farms, Inc.Ideal Dairy Farms Ees Retirement Plan. Union, NJ | September 2, 1998 |
| American Switchboard Co IncAmerican Switchboard Co Inc Empl Pen TR. Bronx, NY | July 22, 1998 |
| Ban Ser Corporation 159Ban Ser Corporation Pension Plan. Woodbury, NY | March 20, 1998 |
| Mezzacappa Brothers, Inc.Mezzacappa Brothers, Inc. Trust. Staten Island, NY | March 20, 1998 |
| The Encore Group - Am Guar. Fin'LAmerican Guaranty Fin'L Corp Ret Plan & Trust. Portland, OR | February 18, 1998 |
| Donatelli BLDG., Co., IncDonatelli BLDG. Co. Inc. PP. N. Providence, RI | December 5, 1997 |
| DVH Construction CompanyDVH Construction Company Defined Benefit Pension Plan. New York, NY | August 28, 1997 |
| Schmerheim Electric IncSchmerheim Electric Inc Union Employees Pen Plan. Saginaw, MI | June 24, 1997 |
| Roberts Reilly and Sons IncRoberts Reilly and Sons Inc Defined Benefit Pension Plan. Elmont, NY | May 19, 1997 |
| Laurie Stacey Knits IncLaurie Stacey Knits Inc. Defined Benefit Plan. Ridgewood, NY | May 15, 1997 |
| Radio Abilene, Inc.Abilene Radio & Television Co Pension Plan. Abilene, TX | February 13, 1997 |
| Amer. Maid Prod., Corp DBA Amer. LumAmerican Maid Product. Tualatin, OR | January 6, 1997 |
| Barnstable Community Federal Credit Union NcuaBarnstable Community Federal Credit Union. Austin, TX | November 18, 1996 |
| Office Accents IncOffice Accents Pension Plan. Long Island City, NY | October 10, 1996 |
| Jack Schwartz IncJack Schwartz Inc Pension Plan. Short Hills, NJ | July 25, 1996 |
| A.F. Jorss Iron WorksA F Jorss Ironworks Inc Shop Mens Local 486 Ret. Arlington, VA | May 24, 1995 |
| H Tabenken and Co IncH Tabenken & Company Pension Plan. Bangor, ME | February 14, 1994 |
| Isg Composite Steel Dies IncIsg Composite Steel Dies, Inc Hourly Pension Plan. Warren, MI | July 30, 1993 |
| Ottawa Steel Products IncOttawa Steel Products Salaried Plan. Brooklyn, MI | March 4, 1992 |
| Neils Bakery Products Transportation Co IncNeil'S Bakery Products Transportation Co Inc P P. Auburn, MA | October 9, 1990 |
| Westview Lumber & Supply CoWestview Lumber & Supply Co Ret PL With Life Ins.. Des Moines, IA | December 31, 1999 |
| Homes Mortgage ConsultantaHome Mortgage Consultants Ltd DBPP. Elmhurst, IL | December 16, 1999 |
| American Elec. Heater CoAmerican Elec Heater Co Sal Ees Ret Plan. Clawson, MI | November 8, 1999 |
| Luson Parking System, CorpLuson Parking System of N.Y.C. Corp PP. New York, NY | October 4, 1999 |
| Dayton Manufacturing CoDayton Manufacturing Co Salaried Ees RP. Dayton, OH | June 3, 1998 |
| Markson Oneida CorpMarkson Oneida Corp Ret PL. Oneida, NY | September 18, 1997 |
| Bay Trading Co IncBay Trading Co Inc Pension Plan. Gloucester, MA | April 3, 1997 |
| Aaron Floor CompanyAaron Floor Company Inc Defined Pension Plan. Brookline, MA | August 27, 1996 |
| Update Sponsor NameUfcw Regional Pension Fund Associated Retail. Pennsauken, NJ | March 12, 1996 |
| S/W Fleet Supply CoS/W Fleet Supply Co Employees Pension Plan. Mora, MI | November 14, 1995 |
| Devinsky Corp DBA Solid State SystemsDevinsky Corp Employees PP and Trust. Union, NJ | May 24, 1994 |
| B N D Manufacturing Co IncBND MFG Co Inc Pension Plan. Bloomfield, NJ | January 25, 1994 |
| C a Robrecht Co IncC a Robrecht Company Inc Retirement Plan. Bellaire, OH | October 5, 1993 |
| Dyer Clark CoDyer Clark Company Retirement Plan. Lawrence, MA | June 21, 1993 |
| Jay'S Kiddierama North CorpJays Kiddierama North Corp Employees Pension Plan. Trenton, NJ | October 16, 1991 |
| Scranton Elec Construction CoScranton Electric Construction Co. Pension Plan. Scranton, PA | April 30, 1991 |
| Superior Products Co IncSuperior Products Co., Pension Plan. Sparks, NV | February 14, 1990 |
| Venezuelan American Banking CorpVenezuelan American Banking Corp. Pension Plan. Springfield, NJ | October 22, 1999 |
| Dan Brechner & Co Inc.Dan Brechner & Co. Inc. PP. Floral Park, NY | September 17, 1999 |
| Northwest Drayage CoNorthwest Drayage Co Ret Plan. Saint Louis, MO | August 12, 1999 |
| C J Bell CoC J Bell Co State Ben Plan. Pittsburgh, PA | March 2, 1999 |
| Garys Floor CoveringGary'S Floor Covering DBA Carpet Town of West Covina Defined Benefit Plan. West Covina, CA | February 25, 1998 |
| Bay Area Shippers Cooperative Assn IncBay Area Shippers Cooperative Assn Inc Def Benefit Pen Plan. Concord, CA | August 20, 1997 |
| Trim Trac Lighting CorpTrim Trac Lighting Corporation. Miami, FL | September 10, 1996 |
| Ohio Pressed Steel IncOhio Pressed Steel Salaried Ee Pension Trust. Springfield, OH | May 23, 1996 |
| Freight Management IncFreight Management Inc Pension Plan. Nashville, TN | October 18, 1994 |
| Essex Travel ServiceEssex Travel Service Employees Pension Plan. Cranford, NJ | April 14, 1992 |
| Mize Co IncorpMize Company Inc Retirement Plan. Charlotte, NC | February 18, 1992 |
| Valley Vulcan Mold CoValley Vulcan Mold Part. Sal Barg. Empl Ret PL. Latrobe, PA | December 5, 1991 |
| Grand Air Metal Prod IncGrand Air Metal Products Benefit Pension Plan. Phoenix, AZ | July 26, 1990 |
| Modern Plumbing Supplies IncModern Plumbing Supplies Inc Contributions. New Orleans, LA | April 24, 1990 |
| Creative Arts Rehabilitation Center, Inc.Creative Arts Rehabilitation Center, Inc. Pension Plan. New York, NY | September 17, 1998 |
| Beacon Liquor CorporationBeacon Liquor Corporation Defined Benefit Plan. Westwood, MA | November 24, 1997 |
| Quality Sheet Metal CorpQuality Sheet Metal Corp. Ret. Fund. Bridgeport, PA | August 26, 1997 |
| Richard W Anderson IncRichard W Anderson Inc Employee Defined Ben Plan. Hopkins, MN | October 10, 1996 |
| Atc Transportation,incAtc Transportation Inc Defined Benefit Plan. Washington, DC | October 3, 1995 |
| PLH EnterprisesPLH Enterprises Inc Ees Pension Plan & Trust. Bakerfield, CA | September 15, 1995 |
| New England Engineering Co IncNew England Engineering Salaried Ee'S Pension Plan. Medford, MA | December 12, 1994 |
| Hydro Electro Equipment IncHydro Electro Equipment Inc Pension Plan. Germantown, WI | April 15, 1991 |
| Cal Pacific Windshield CoCal-Pacific Windshield Company Pension Plan. Long Beach, CA | February 27, 1990 |
| Richard C Price Co IncRicard Price Inc. Defined Benefit Plan. Atherton, CA | September 30, 1999 |
| Michael L. Ward DBA MLW GPMichael L Ward Defined Benefit Pension Plan. Glendale, CA | April 6, 1999 |
| Hudson Chromium Co IncHudson Chromium Co Inc Pensionretirement Plan. L I C, NY | March 9, 1998 |
| Abrasive Industries, Inc.Abrasive Industries Inc Pen Plfor Internatl Union Operating Engineers Loc 877 Westborough. ST Petersburg, FL | December 1, 1997 |
| Hartford Mack Trucks, Inc.Retirement Plan for Hartford Mack Trucks, Inc.. Glastonbury, CT | July 31, 1997 |
| Frank H. Wetmore, Inc.Frank H Wetmore Inc Pension Plan. Gloucester, MA | April 3, 1997 |
| A. J. Lowe & Son, Inc.A J Lowe & Son Inc. Downers Grove, IL | April 2, 1997 |
| Fund Raiser Products IncFund Raiser Products Inc Retirement Plan. Garfield, NJ | March 25, 1997 |
| West Virginia Easter Seal SocietyNational Easter Seal Society West Virginia. Wheeling, WV | January 23, 1996 |
| Cargo Transport CorpCargo Transport Corp Defined Benefit Pension Plan. Houston, TX | June 22, 1994 |
| Accurate Plastic Tooling and Pattern Co IncAccurate Plastic Tooling & Pattern Co. Columbus, OH | August 25, 1993 |
| Stratford Industries, Inc.Stratford Industries, Inc. DBPP. Iselin, NJ | September 27, 1999 |
| Keck,mahin&cateKeck,mahin&cate PP for Secr,clk & Admin Ees. Chicago, IL | February 4, 1999 |
| Machine Products Co IncMapco Salaried and Clerical Employees Pension Plan. Lacrosse, WI | March 4, 1998 |
| C. Iber & Sons, Inc.C Iber & Sons Inc Employees Pension Plan & Trust. Peoria, IL | October 1, 1996 |
| Hilltop Lincoln Mercury IncHilltop Lincoln-Mercury Inc Def Ben Pen Plan. ST Louis, MO | February 22, 1996 |
| John H Fellouris, IncJohn H Fellouris Incorporated Pension Plan Trust. New Bedford, MA | December 12, 1991 |
| Steel Plank CorpSteel Plank Corporation Pension Plan. Wyandotte, MI | May 14, 1991 |
| James M. ZollerJames M. Zoller Defined Benefit Pension Plan. Apple Valley, MN | March 2, 1999 |
| Centrifugal Casting Machine Co Nathan JancoCentrifugal Casting Machine Co Defined Benefit. Tulsa, OK | April 10, 1996 |
| Anko Properties IncAnko Properties Inc Defined Benefit Pension Plan. Scottsdale, AZ | December 5, 1994 |
| Standard Electric Co IncStandard Electric Company Inc Employees Pension. Kensington, MD | March 5, 1991 |
| Davis Heliarc CoDavis Heliarc Co Employees Pension Trust. Columbus, OH | February 14, 1990 |
| Sherman Mach & Iron WorksSherman Mach & Iron Works Ret Plan. Oklahoma City, OK | February 27, 1997 |