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Announcement 2006-45 July 31, 2006

List of Nonbank Trustees and Custodians

The following is a list of entities that have been approved by the Commissioner of the Internal Revenue Service, pursuant to §1.408-2(e) of the Income Tax Regulations, to serve as a nonbank trustee or custodian. This list updates and supersedes the list published with Announcement 2005-59, 2005-37 I.R.B. 524.

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

An entity that is not a bank (as defined in § 408(n)) (and in the case of Archer MSAs and health savings accounts a bank within the meaning of § 408(n) or an insurance company within the meaning of § 816) must receive approval from the Service to serve as a nonbank trustee or nonbank custodian. A prospective nonbank trustee or custodian must file a written application with the Commissioner of Internal Revenue demonstrating that the requirements of § 1.408-2(e)(2) through § 1.408-2(e)(7) of the regulations will be met. If the application is approved, a written notice of approval will be issued to the applicant. The notice of approval will state the day on which it becomes effective, and (except as otherwise provided therein) will remain effective until revoked by the Service or withdrawn by the applicant. Entities that have received such approval from the Service may also sponsor certain retirement plans, custodial accounts under § 403(b)(7) and individual retirement arrangements established under §§ 408 and 408A. (See, Rev. Proc. 2005-16, 2005-1 C.B. 674, and Rev. Proc. 87-50, 1987-2 C.B. 647, as modified.)

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

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

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

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

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

If an approved nonbank trustee or custodian believes that the information about it is incorrect, incomplete, or that it has been incorrectly omitted from this list, it may, on or before October 30, 2006, notify the Service in writing of any changes it proposes to the list. This notification should include a copy of the notice of approval.

The notification should be addressed to:

Internal Revenue Service
SE:T:EP:RA:T1
Announcement 2006-45
1111 Constitution Ave., NW — PE
Washington, DC 20224

Drafting Information

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

APPROVED Nonbank Trustees/Custodians as of December 31, 2005
Name Address Approval Date
1. A.B. Culbertson & Co. 1250 Continental Plaza Fort Worth, TX 76102 5/15/1984
2. A.G. Becker & Co. Chicago, IL 12/12/1979
3. A.G. Edwards & Sons, Inc. One North Jefferson St. Louis, MO 63103 11/26/1980
4. ABN AMRO Securities LLC 55 East 52nd Street New York, NY 10022 9/7/2000
5. Adler, Coleman Clearing Corp. 20 Broad St. New York, NY 10005 4/7/1987
6. Advest, Inc. 280 Trumbull Street Hartford, CT 06103 1/24/1989
7. Aisel & Co. 20 Broad Street New York, NY 10005 4/26/1991
8. American Brokerage Services, Inc. 131 Lafayette Ave. Detroit, MI 48226 9/18/1991
9. American Capital Marketing, Inc. (FKA American General Capital) 2777 Allen Parkway Houston, TX 77215 6/25/1984
10. American Express Financial Corp. 200 AXP Financial Center Minneapolis, MN 55474 8/12/1977
11. American Heritage Life Ins. Co. 76 South Laura Street Jacksonville, FL 32202 12/11/1984
12. American Transtech, Inc. 8000 Baymeadows Way Jacksonville, FL 32256 8/15/1990
13. Ameritrade, Inc. 4211 South 102nd Street Omaha, NE 68127-1031 4/18/1984
14. Analytic Investment Management, Inc. 2222 Martin Street, Suite 230 Irvine, CA 92715-1454 5/9/1989
15. Aspen Partnership 1895 Claremont Road Hoffman Estates, IL 60195 10/25/1990
16. B.C. Ziegler & Co. 215 North Main Street West Bend, WI 53095 9/27/1985
17. Banc of America Securities LLC 100 North Tryon Street NC 1-007-20-01 Charlotte, NC 28255 4/30/2003
18. Banc One Capital Corporation P.O. Box 18277 90 North High Street Columbus, OH 43218 2/24/1992
19. Bank Hapoulim B.M. 6501 Wilshire Blvd. Los Angeles, CA 90048 5/15/1986
20. Bank Julius Baer & Co., LTD 330 Madison Avenue New York, NY 10017 12/15/1988
21. Bank Leumi Le — Israel B.N. Western Hemisphere Regional Mgt. 242 Fifth Avenue New York, NY 10022 2/10/1982
22. Bartlett & Co. 36 East Fourth Street Cincinnati, OH 45202 2/1/1989
23. Bear, Stearns & Co., Inc. 5 Hanover Square New York, NY 10004 6/2/1986
24. Bear, Sterns Securities Corp. 2 Broadway, 12th Floor New York, NY 10004 6/24/1991
25. Berklee College of Music, Inc. 1140 Boylston Street Boston, MA 02110 5/9/1989
26. Bernard L. Madoff Investment Securities LLC 885 Third Avenue New York, NY 10022 7/7/2004
27. BISYS Fund Services, Inc. 3425 Stelzer Rd. Columbus, OH 43219 12/31/2003
28. Blunt Ellis & Loewi, Inc. 225 East Mason Street Milwaukee, WI 53202 1/25/1982
29. BNY Clearing Services, LLC (FKA Kemper Clearing Corporation) 111 East Kilbourn Ave. Milwaukee, WI 53202 8/21/1989
30. Boettcher & Company, Inc. 828 Seventeenth Street Denver, CO 80201 8/10/1987
31. Brown & Company Securities Corporation 20 Winthrop Square Boston, MA 02110 2/27/1985
32. Bruns, Nordeman, Rea & Co. New York, NY 10/31/1977
33. Burke, Christensen & Lewis Securities, Inc. 120 S. La Salle Street Suite 940 Chicago, IL 60603 3/11/1986
34. Burton J. Vincent, Chesley & Co. 105 West Adams Street Chicago, IL 60603 3/25/1982
35. Butler Wick & Co., Inc. City Center One Bldg. Youngstown, OH 44501 10/8/1992
36. BUYandHold Securities Corporation 110 Wall Street New York, NY 10005 10/5/2000
37. Carolina Securities Corp. 239 Fayetteville St. Mall Raleigh, NC 27602 8/29/1983
38. Chapin, Davis & Company, Inc. 3 Village Square, Cross Keys Baltimore, MD 21210 12/7/1983
39. Charles Schwab & Co., Inc. 101 Montgomery Street San Francisco, CA 94104 1/8/1982
40. Christian & Missionary Alliance P.O. Box C Nyack, NY 10960 8/15/1985
41. CIBC World Markets Corporation 200 Liberty Street New York, NY 10281 7/26/1977
42. Citigroup Global Markets, Inc. 388 Greenwich St. New York, NY 10105 7/22/1985
43. City Securities Corp. 135 North Pennsylvania Street Indianapolis, IN 46204 12/21/1982
44. Commerce First Thrift Midvale, UT 84047 5/25/1978
45. Comprehensive Investment Services, Inc. One Moody Plaza Galveston, TX 77550 6/16/2000
46. Continental Trust Co. 17110 Dallas Parkway Suite 200 Dallas, TX 75248 2/22/1977
47. D. A. Davidson & Co. Davidson Building 8 Third Street North Great Falls, MT 59403 6/11/1982
48. D.J. St. Germain, Inc. 1500 Main Street Springfield, MA 01115 1/1/1977
49. Davenport & Co. of Virginia, Inc. 901 E. Cary Street Richmond, VA 23219 2/2/1987
50. Davenport & Company LLC 901 East Cary Street Richmond, VA 23219 3/31/1997
51. Deutsche Bank Securities Corp. d.b.a. C.J. Lawrence Deutsche 1290 Avenue of the Americas New York, NY 10104 3/14/1980
52. Deutsche Bank Securities, Inc. 1 South Street Baltimore, MD 21203 4/11/1994
53. Dougherty, Dawkins, Strand & Yost, Inc. 100 South Fifth Street Suite 2300 Minneapolis, MN 55402 2/22/1986
54. Dresdner Kleinwort Wasserstein Securities LLC 75 Wall Street New York, NY 10005 10/9/2002
55. Dreyfus Investment Services, Corp. Two Mellon Bank Center Pittsburgh, PA 15259 5/18/1989
56. Duncan-Williams, Inc. 5860 Ridgeway Center Parkway Memphis, TN 38120 12/13/1995
57. E *Trade Clearing LLC 10951 White Rock Road Rancho Cordova, CA 95670 9/3/2002
58. E *Trade Securities LLC 4500 Bohannon Drive Menlo Park, CA 94025 8/30/2002
59. E *Trade Securities, Inc. 480 California Avenue Palo Alto, CA 94306 2/1/1996
60. Eads Generoe Trust St. Louis, MO 2/3/1977
61. Edward D. Jones & Co. 201 Progress Parkway Maryland Height, MO 63043 5/30/1985
62. El Paso Electric Co. P.O. Box 982 El Paso, TX 79960 6/15/1983
63. Elan Investment Services, Inc. 777 East Wisconsin Avenue Milwaukee, WI 53282 12/21/1987
64. Emmett A. Larkin Co., Inc. 100 Bush Street San Francisco, CA 94104 4/17/1986
65. Eppler, Guerin & Turner, Inc. 2001 Bryan Tower, Suite 2300 Dallas, TX 75201 9/6/1984
66. EVEREN Securities, Inc. 77 West Wacker Drive Chicago, IL 60601-1694 11/19/1998
67. Fahnestock & Co., Inc. (FKA Edward A. Viner & Co.) 110 Wall Street New York, NY 10005 4/15/1982
68. Fechtor, Detwiler & Co., Inc. 155 Federal Street Boston, MA 02110 3/26/1982
69. Ferris, Baker Watts, Inc. (FKA Ferris & Company) 1720 Eye Street, NW Washington, DC 20006 12/4/1987
70. Fiduciary Services Corporation 310 Commercial Drive Savannah, GA 31406 10/2/2003
71. Financial Data Services, Inc. 400 Atrium Drive Somerset, NJ 08873 11/14/1990
72. First Albany Corp. 41 State Street Albany, NY 12207 9/26/1979
73. First Clearing Corporation 10700 Wheat First Drive Glen Allen, VA 23060 4/21/1999
74. First Clearing, LLC (FKA First Clearing Corporation) 10700 Wheat First Drive Glen Allen, VA 23060 5/30/2003
75. First Illinois Capital Corp. 424 7th Street Plaza 7 Rockford, IL 61110 5/27/1982
76. First Manhattan Co. 437 Madison Avenue New York, NY 10022 1/26/1990
77. First of Michigan Corporation 100 Renaissance Center 26th Floor Detroit, MI 48243 8/31/1994
78. Fiserv Securities, Inc. One Commerce Square 2005 Market Street Philadelphia, PA 19103 11/15/1984
79. Fleet Clearing Corporation 67 Wall Street New York, NY 10005 12/3/1986
80. Fleet Norstar Securities, Inc. 14 Wall Street New York, NY 10005 8/30/1991
81. Folger, Nolan, Fleming & Douglass 725 15th Street, N.W. Washington, DC 20015 9/16/1981
82. Freedom Capital Management Corporation One Beacon Street Boston, MA 02108 8/29/1991
83. Freeman Welwood & Co., Inc. 1501 Fourth Avenue Suite 1700 Seattle, WA 98101 2/13/1996
84. G.T. Global Investors Services, Inc. 50 California Street San Francisco, CA 94111 5/27/1994
85. General Conference of the Mennonite Brethren Churches, Board of Trustees 315 South Lincoln Hillsboro, KS 67063 3/8/1983
86. Goldman, Sachs & Co. 85 Broad Street New York, NY 10004 12/8/1982
87. Greater Beneficial Union of Pittsburgh 4254 Clairton Blvd. Pittsburgh, PA 15227-3394 9/24/2004
88. Greek Catholic Union of the U.S.A. 5400 Tuscarawas Rd. Beaver, PA 15009-9513 5/24/2000
89. Gruntal & Co., Inc. 14 Wall Street New York, NY 10005 6/13/1984
90. H&R Block Financial Advisors, Inc. 735 Griswold Street Detroit, MI 48226 12/8/1983
91. H.G. Wellington & Co., Inc. 14 Wall Street New York, NY 10005 9/13/1993
92. H.M. Payson & Co. One Portland Square P.O. Box 31 Portland, ME 04112 8/20/1987
93. Halpert and Company, Inc. 284 Millburn Avenue Millburn, NJ 07041 4/17/1996
94. Hamilton Investments, Inc. (FKA Illinois Company, Inc.) 30 North La Salle Street Chicago, IL 60602 8/6/1982
95. Hampshire Funding, Inc. One Granite Place P.O. Box 2005 Concord, NH 03301 5/26/1988
96. Hanifen, Imhoff Clearing Corp. 1125 17th Street Denver, CO 80217 4/22/1997
97. Hanifen, Imhoff, Inc. 1125 17th Street, Suite 1700 Denver, CO 80202 12/3/1985
98. Harrisdirect, LLC Harborside Financial Center 501 Plaza II Jersey City, NJ 07311 5/1/2002
99. Hartford Life Insurance Co. Hartford Plaza Hartford, CT 06106 3/3/1982
100. Hazlett, Burt & Watson, Inc. 1300 Chapline Street Wheeling, WV 26003 4/11/1995
101. Heartland Securities, Inc. 208 South LaSalle Street Chicago, IL 60604 3/6/1984
102. Henry Scott, Inc. Philadelphia, PA 3/23/1982
103. Herzfeld & Stern, Inc. 30 Broad Street New York, NY 10004 12/12/1984
104. Herzog, Heine, Geduld, Inc. 26 Broadway New York, NY 10004 2/11/1982
105. Holt & Collins 188 Embarcadero Suite 760 San Francisco, CA 94105 9/8/1988
106. Home Life Financial Assurance Corporation 2400 West Bay Drive Largo, FL 33540 11/13/1986
107. Howard, Weil, Labouisse, Friedrichs, Inc. 1100 Paydrus Street Suite 900 New Orleans, LA 70163 12/28/1987
108. Huntleigh Securities Corporation 222 South Central Avenue St. Louis, MO 63102 10/22/1997
109. I.M. Simon & Co. 7730 Forsyth Blvd. Clayton, MO 63105 11/3/1981
110. iClearing, LLC 100 Wood Avenue South Iselin, NJ 08830 2/7/2001
111. Integrated Fund Services, Inc. 221 East Fourth Street Suite 300 Cincinnati, OH 45202 5/15/2003
112. Investment Advisers, Inc. 1100 Dain Tower Minneapolis, MN 55440 10/9/1981
113. Isler, Colling & McAdams Portland, OR 10/5/1978
114. J.C. Bradford & Co. 330 Commerce Street Nashville, TN 37201 2/28/1982
115. J.J.B. Hilliard, W.L. Lyons, Inc. Hilliard Lyons Center 501 South Fourth St. Louisville, KY 40202 2/11/1992
116. Jacob Engle Foundation, Inc. (The) P.O. Box 1136 Upland, CA 91786 3/25/1983
117. Janney Montgomery Scott, Inc. 1801 Market Street Philadelphia, PA 19103 3/23/1982
118. Jefferson Pilot Investor Services, Inc. 100 North Greene Street Greensboro, NC 27401 10/22/1979
119. Jesup, Josephthal & Co., Inc. One Whitehall Street New York, NY 10004 12/18/1990
120. John Hancock Clearing Corporation 200 Liberty Street New York, NY 10281 3/21/1991
121. John Hancock Mutual Life Insurance Company John Hancock Place 200 Clarendon Street Boston, MA 02117 8/24/1993
122. Juran & Moody, Inc. Minnesota Mutual Life Center 400 North Robert Street Suite 800 Saint Paul, MN 55101 5/27/1994
123. Kagin Numismatic Services, Ltd. 1000 Insurance Exchange Bldg. Des Moines, IA 50309 3/18/1980
124. KH Funding Company 10801 Lockwood Drive Suite 370 Silver Spring, MD 20901 2/13/2002
125. Kirkpatrick, Pettis, Smith, Polian, Inc. 1623 Farnam Street Suite 700 Omaha, NE 68102 8/18/1981
126. L.F. Rothchild, Unterberg, Towbin 55 Water Street New York, NY 10041 12/23/1985
127. Legg Mason Wood Walker, Inc. 111 S. Calvert Street P.O. Box 1476 Baltimore, MD 21203 6/4/1985
128. Lehman Brothers, Inc. 200 Vesey Street New York, NY 10285 12/20/2000
129. Lester Sumrall Evangelistic Association, Inc. 530 East Ireland Road South Bend, IN 46614 9/2/1988
130. Liberty Life Insurance Co. P.O. Box 789 Greenville, SC 29602 9/3/1982
131. Manley, Bennett, McDonald & Co. St. Louis, MO 1/1/1977
132. McDonald & Company Securities, Inc. 580 Walnut Street Cincinnati, OH 45202 12/15/1983
133. MEGA Life and Health Insurance Company Service Road 501 West Interstate 44 Oklahoma City, OK 73118 5/29/1991
134. Menold, Crawford, Hippler & Co. 23930 Michigan Ave. Dearborn, MI 40126 12/9/1988
135. Merrill, Lynch, Pierce, Fenner & Smith, Inc. 1700 Merrill Lynch Drive MSC 0703 Pennington, NJ 08534 8/3/1987
136. Merrimack Valley Investment, Inc. 367 Kingsbury Ave. Haverhill, MA 01830 9/28/1984
137. Mesirow Financial, Inc. 350 N. Clark Street Chicago, IL 60610 5/28/1982
138. Metropolitan Life Insurance Co. One Madison Avenue New York, NY 10010 1/28/1987
139. Metropolitan Mortgage & Securities Corporation W 292 Sprague Ave. Spokane, WA 99204 11/10/1976
140. Mid-Ohio Securities Corp. 225 Burns Road Elyria, OH 44036 1/28/1983
141. Mid-States Enterprises, Inc. Carroll, IA 12/30/1976
142. Miller Johnson & Kuehn, Inc. 5500 Wayzata Blvd. Minneapolis, MN 55416 11/15/2000
143. Milwaukee Company (The) 250 East Wisconsin Avenue Milwaukee, WI 53202 9/15/1986
144. MKI Securities Corp. 61 Broadway New York, NY 10006 4/17/1985
145. Money Management Associates 4922 Fairmont Avenue Bethesda, MD 20814 5/26/1987
146. Moody Bible Institute of Chicago 820 N. La Salle Boulevard Chicago, IL 60610-3284 4/25/2003
147. Moore & Schley, Cameron & Co. Two Broadway New York, NY 10004 11/15/1977
148. Morgan Keegan & Company, Inc. Morgan Keegan Tower Fifty Front Street Memphis, TN 38108 1/27/1982
149. Morgan Stanley & Co., Incorporated 1585 Broadway New York, NY 10036 3/22/2004
150. Morgan Stanley DW Inc. 1585 Broadway New York, NY 10036 5/29/1986
151. Mortgage Loan Services, Inc. 780 Lynnhaven Parkway Suite 200 Virginia Beach, VA 23452 3/15/1995
152. Moseley, Hallgarten, Estabrook & Weeden, Inc. One New York Plaza New York, NY 10004 12/10/1985
153. Murphy Favre, Inc. W. 601 Riverside, 9th Floor Spokane, WA 99201 8/2/1976
154. Mutual Service Cooperative Two Pine Tree Drive Arden Hills, MN 55112 6/6/1996
155. Myriad Corporation 1400 50th Street West Des Moines, IA 50265 7/20/1977
156. National Bank of Greece, S.A. 33 State Street Boston, MA 02109 2/4/1988
157. National Covenant Properties 5701 N. Francisco Dr. Chicago, IL 60625 6/30/1978
158. National Investor Services Corp. 44 Wall Street New York, NY 10005 3/18/1996
159. National Securities Corporation 1001 Fourth Avenue Suite 2200 Seattle, WA 98154 12/31/1986
160. National Slovak Society of the U.S.A. 351 Valley Brook Road McMurray, PA 15317-3337 10/28/2004
161. Nationwide Advisory Services, Inc. (Nationwide Financial Services, Inc.) One Nationwide Plaza Columbus, OH 43216 9/25/1985
162. Nationwide Credit Union One Nationwide Plaza Columbus, OH 43216 4/13/1978
163. NBC Securities, Inc. 1927 First Avenue North Birmingham, AL 35203 7/16/1996
164. Neuberger & Berman 522 Fifth Ave. New York, NY 10036 10/4/1983
165. Newhard, Cook & Co. 300 North Broadway St. Louis, MO 63102 6/4/1985
166. Oberweis Securities, Inc. 841 North Lake Street Aurora, IL 60506 2/11/1985
167. Parker/Hunter, Inc. 600 Grant Street Pittsburgh, PA 15219 6/15/1990
168. Partnership Services, Inc. 5520 LBJ Freeway Suite 430 Dallas, TX 75240 3/31/1993
169. Peninsular Securities Co. Waters Building Grand Rapids, MI 49503 1/28/1985
170. Penson Financial Services, Inc. 1700 Pacific Avenue Suite 1400 Dallas, TX 75201 6/9/2005
171. Perelman-Carley & Associates, Inc. Twin Towers 3000 Farnam Street Omaha, NE 68131 1/13/1989
172. Perkins Coie LLP 1201 Third Avenue Suite 4800 Seattle, WA 98101-3099 8/2/2004
173. Pershing LLC One Pershing Plaza Jersey City, NJ 07399 12/4/1985
174. Pflueger & Baerwald, Inc. Mills Building 220 Montgomery Street Room 1000 San Francisco, CA 94104 11/9/1981
175. PFS Investments, Inc. 3120 Breckenridge Boulevard Duluth, GA 30199 9/28/1995
176. Pioneer Financial Services, Inc. 4233 Roanoke Road Kansas City, MO 64111 1/25/1985
177. Pioneer Investment Management USA 60 State Street Boston, MA 02109 2/21/1986
178. Piper Jaffray & Co. Piper Jaffray Center 800 Nicollet Mall Minneapolis, MN 55402-7020 4/21/1982
179. Polish Falcons of America 615 Iron City Drive Pittsburgh, PA 15205-4397 11/3/2004
180. Prescott, Ball & Turben, Inc. 1331 Euclid Ave. Cleveland, OH 44115 1/27/1983
181. PrimeVest Financial Services, Inc. 400 First Street South St. Cloud, MN 56301-3600 12/8/1993
182. Principal Life Insurance Company 711 High Street Des Moines, IA 50392-0001 7/27/1988
183. PWMCO, LLC 310 South Michigan Avenue Chicago, IL 60604 1/6/2005
184. R. Rowland & Co., Inc. St. Louis, MO 3/29/1984
185. R.G. Dickinson & Co. 200 Des Moines Building 405 6th Ave. Des Moines, IA 50309 7/20/1983
186. R.J. Steichen & Company Midwest Plaza 801 Nicolett Mall Suite 100 Minneapolis, MN 55402-2526 5/21/1993
187. Raymond James & Associates, Inc. 880 Carillon Parkway P.O. Box 12749 St. Petersburg, FL 33733-2749 4/26/1982
188. Raymond James & Associates, Inc. 880 Carillon Parkway P.O. Box 12749 St. Petersburg, FL 33733-2749 3/8/1982
189. RBC Dain Rauscher, Inc. Dain Rauscher Plaza 60 South Sixth Street Minneapolis, MN 55402-4422 3/2/1998
190. RBC Dain Rauscher, Inc. Dain Rauscher Plaza 60 South Sixth Street Minneapolis, MN 55402-4422 1/22/1982
191. Regan MacKenzie, Incorporated 999 Third Avenue Suite 4300 Seattle, WA 98104 8/31/1989
192. Regions Investment Company, Inc. 2011 Fourth Avenue North Birmingham, AL 35203 7/20/2000
193. Reserve Management Company, Inc. 810 Seventh Avenue New York, NY 10019 10/18/1989
194. Robert W. Baird & Co., Inc. 777 East Wisconsin Avenue Milwaukee, WI 53202 6/10/2004
195. Robert W. Baird & Co., Inc. 777 E. Wisconsin Avenue Milwaukee, WI 53202 7/31/1986
196. Robinson-Humphrey Co., Inc. (The) Two Peachtree Street, N.W. Atlanta, GA 30383 5/24/1982
197. Romano Bros. & Co. 820 Davis Street Evanston, IL 60201 9/28/1984
198. Rose & Company Investment Brokers, Inc. 141 West Jackson Blvd. Chicago, IL 60604 4/14/1982
199. Rotan Mosle, Inc. 1500 South Tower Pennzoil Place P.O. Box 3226 Houston, TX 77001 5/6/1980
200. Rushmore Investment Brokers, Inc. 4922 Fairmont Avenue Bethesda, MD 20814 9/24/1986
201. Sanford C. Bernstein & Co., Inc. 767 Fifth Avenue New York, NY 10153 11/13/1986
202. Santa Ana City Employees Credit Union 800 West Santa Ana Blvd. Santa Ana, CA 92701 3/25/1982
203. Saturna Capital Corporation 101 Prospect Street Bellingham, WA 98227-2838 3/28/1991
204. SBC Trust Services, Inc. 2401 Cedar Springs Road Dallas, TX 75201-1407 4/10/2001
205. SBCI Swiss Bank Corporation Investment Banking, Inc. 222 Broadway, 4th Floor New York, NY 10038 2/11/1992
206. SBM Financial Services, Inc. 8400 Normandale Lake Boulevard Suite 1150 Minneapolis, MN 55437 5/13/1995
207. Scott & Stringfellow, Inc. (FKA Craige, Inc.) 823 E. Main Street Richmond, VA 23219 5/5/1999
208. Scottsdale Securities, Inc. 12855 Flushing Meadow St. Louis, MO 63131 10/9/1996
209. Securities Management Research, Inc. Two Moody Plaza Galveston, TX 77550 6/22/1978
210. Security Management Company, LLC (FKA Security Management Co.) 700 SW Harrison Street Topeka, KS 66636-0001 8/14/1996
211. SG Cowen Securities Corporation 1221 Avenue of the Americas New York, NY 10020 6/30/1998
212. ShareBuilder Securities Corporation 1000 124th Avenue, NE Bellevue, WA 98005 4/15/2003
213. SMA Services, Inc. 35 Lakeshore Drive Birmingham, AL 35209 8/27/1998
214. Smith, Moore & Co. 400 Locust Street St. Louis, MO 63102 1/18/1983
215. Southwest Securities, Inc. Renaissance Tower 1201 Elm Street Suite 4300 Dallas, TX 75270 12/9/1992
216. Spear Rees & Co. 505 North Brand Boulevard Sixteenth Floor Glendale, CA 91203 1/13/1988
217. Spear, Leeds & Kellog 120 Broadway New York, NY 10271 3/29/1996
218. State Bond and Mortgage Company 8500 Normandale Lake Boulevard Minneapolis, MN 55437 12/21/1990
219. State Employees Credit Union 801 Hillsborough Street P.O. Box 26807 Raleigh, NC 27611-6807 1/1/1977
220. State Farm Investment Management Corporation One State Farm Plaza Bloomington, IL 61410 9/22/1999
221. Stephens, Inc. 111 Center Street Little Rock, AR 72201 12/4/1987
222. Stern Brothers & Co. 1100 Main Street, Suite 2200 Kansas City, MO 64199 12/15/1987
223. Sterne, Agee & Leach, Inc. 1500 Am South-Sonat Tower Birmingham, AL 35203 9/11/1981
224. Stifel, Nicolaus & Co., Inc. 500 North Broadway St. Louis, MO 63102 9/9/1981
225. Summit Discount Brokerage (FKA Lehigh Securities Corp.) 1457 MacArthur Road Lehigh Valley, PA 18002 4/4/1990
226. Sunpoint Securities, Inc. 911 W. Loop 281 Longview, TX 75604 4/1/1998
227. SunTrust Capital Markets, Inc. 3333 Peachtree Road, NE Atlanta, GA 30326 5/27/1982
228. Sutro & Company, Inc. 201 California Street San Francisco, CA 94111-5096 12/8/1988
229. Swiss American Securities, Inc. 100 Wall Street New York, NY 10005 12/2/1980
230. Texas First Securities Corporation 1360 Post Oak Blvd., Suite 120 Houston, TX 77056 11/17/1988
231. TIAA-CREF Individual & Institutional Services, Inc. 730 Third Avenue New York, NY 10017 9/9/2002
232. Tucker Anthony, Incorporated One Beacon Street Boston, MA 02108 10/23/1980
233. U.S. Clearing Corporation 120 Wall Street New York, NY 10005 5/3/1983
234. UBS Financial Services, Inc. (FKA UBS Paine Webber, Inc.) 1285 Avenue of the Americas New York, NY 10019 5/12/1989
235. UBS Financial Services, Inc. (FKA UBS Paine Webber, Inc.) 1285 Avenue of the Americas New York, NY 10019 8/26/2004
236. Ukrainian National Association 2200 Route 10 Parsippany, NJ 07054 9/24/2004
237. Unified Financial Securities, Inc. 429 North Pennsylvania Indianapolis, IN 46204 10/28/1976
238. United of Omaha Life Insurance Co. Mutual of Omaha Plaza Omaha, NE 68175 3/16/1982
239. W.H. Reaves & Co., Inc. 30 Montgomery Street Jersey City, NJ 07302 12/7/1990
240. W.H. Turlington & Co. 509 East Center Street Lexington, NC 27292 11/3/1980
241. Wachovia Securities, Inc. 201 North Tryon Street Charlotte, NC 28202 4/6/1990
242. Wachovia Securities, LLC 901 East Byrd Street Richmond, VA 23219 7/1/2003
243. Wayne Hummer & Co. 300 South Wacker Drive Chicago, IL 60606 1/25/1983
244. Web Street Securities, Inc. 222 South Riverside Plaza 11th Floor Chicago, IL 60601 4/27/2000
245. Wedbush Morgan Securities 1000 Wilshire Boulevard Los Angeles, CA 90030 12/24/1984
246. Weiss, Peck & Greer One New York Plaza New York, NY 10004 6/16/1982
247. Wells Advisors, Inc. 3885 Holcomb Bridge Road Norcross, GA 30092 3/20/1992
248. Wexford LLC Corporation 1 New York Plaza, 11th Floor New York, NY 10292 6/30/1998
249. Wheat, First Securities, Inc. P.O. Box 1357 707 East Main Street Richmond, VA 23211 3/23/1983
250. William R. Hough & Co., Inc. 100 2nd Avenue South Suite 800 St. Petersburg, FL 33701 4/18/1995

Internal Revenue Bulletin 2006-31

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