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THE FOLLOWING REPRESENTS PLANS WE CAN DRAFT AGAINST.

THIS IS A REPRESENTATIVE LIST AND DOES NOT INCLUDE ALL OF THE PLANS WE CAN DRAFT AGAINST.


In addition to Federal Civil Service Retirement System (CSRS) and Federal Employees Retirement System (FERS), Military Retirement Plans and Railroad Retirement Plans: we provide Qualified Domestic Relations Order (or its equivalent) regarding State and Corporate Plans. Regarding corporations this is not a complete list, it is a sample plans against which we can prepare QDRO's.

1. Alabama State Employees Retirement System
2. Alabama Police and Firefighters Retirement System
3. Alabama Judicial Retirement System
4. Alabama Community Hospitals Inc Pension Plan
5. City of Mobile Police and Fighters Retirement Plan

1. Alaska: PERS/TRS Defined Contribution Plan
2. Alaska: Public Employees Retirement System
3. Alaska: Judicial Retirement System
4. Alaska: Teachers' Retirement System

1. Arizona State Retirement System
2. Arizona Police and Firefighters Retirement System
3. Arizona Judicial Retirement System
4. Arizona: Deferred Compensation Plan (Section 457)
5. City of Tuscon Pension Plan

1. Arkansas Public Employees Retirement System
2. Arkansas Local Police and Fire Retirement System
3. Arkansas DROP Plan

1. California State Employees Retirement System (CALPERS)
2. California Police and Firefighters Retirement System
3. California Judicial Retirement System
4. California Institute of Technology
5. City of Los Angeles Pension System
6. Orange County Employees Retirement System

1. Colorado State Employees Retirement System
2. Colorado Police and Firefighters Retirement System
3. Colorado Judicial Retirement System

1. Connecticut State Employees Retirement System
2. Connecticut Police and Firefighters Retirement System
3. Connecticut Teachers' Retirement Plan
4. Connecticut Judicial Retirement System

1. Delaware State Employees Pension Plan
2. Delaware New State Police Pension Plan
3. Delaware Judiciary Pension Plan

1. District of Columbia State Employees Retirement System
2. District of Columbia Police and Firefighters Retirement System
3. District of Columbia Judicial Retirement System


1. Florida State Employees Retirement System
2. Florida Special Retirement (Police and Firefighters Retirement System)
3. Florida Judicial Retirement System
4. Florida DROP
5. Florida Optional Retirement Plan (Defined Contribution)
6. City of Miami General Employees' and Sanitation Employees' Ret Trust
8. Bal Harbor Florida Plan

1. Georgia State Employees Retirement System
2. Georgia Police and Firefighters Retirement System
3. Georgia Public School Employees Retirement System
4. Georgia Judicial Retirement System
5. Georgia Defined Contribution Plan

1. Hawaii Contributory Plan
2. Hawaii Non-Contributory Plan
3. Hawaii Judicial Retirement System

1. Idaho Public Employees Retirement System
2. Idaho Police and Firefighters Retirement System
3. Idaho Judicial Retirement System
4. Idaho Teachers' Retirement System

1. Illinois State Employees Retirement System
2. Illinois General Assembly Retirement System
3. Illinois Judicial Retirement System
4. City of Chicago Policemen's Annuity and Benefit Fund
5. Municipal Employees Annuity & Benefit Fund of Chicago
6. State Universities Retirement System of Illinois

1. Indiana Public Employees Retirement System
2. Indiana Police Officers and Firefighters Retirement System
3. Indiana Legislators Retirement System
4. Indiana Judicial Retirement System
5. City of Indianapolis Police Pension Fund

1. Iowa Public Employees Retirement System
2. Iowa Municipal Fire and Police Retirement System
3. Public Safety Peace Officers' Retirement, Accident, and Disability System
4. Iowa Judicial Retirement System
5. Iowa DROP

1. Kansas Public Employees Retirement System
2. Kansas Police and Firefighters Retirement System
3. Kansas Judicial Retirement System

1. Kentucky Public Employees Retirement System
2. Kentucky County Employees Retirement System
3. Kentucky Judicial Retirement System
4. Kentucky State Police Retirement System

1. Louisiana State Employees Retirement System
2. Louisiana Police and Firefighters Retirement System
3. Louisiana School Employees Retirement System
4. Louisiana Judicial Retirement System
5. Louisiana Sheriff's Pension & Relief Fund


1. Maine State Retirement System

1. Maryland State Retirement and Pension System
2. Maryland, 403(b), 401(k), and 401(a) Supplemental Retirement Plans
3. Maryland Police and Firefighters Retirement System
4. Maryland Judicial Retirement System
5. City of Baltimore Retirement Plans

1. Massachusetts Public Employees Retirement System
2. Massachusetts Police and Firefighters Retirement System
3. Massachusetts Teachers Retirement System
4. Massachusetts Judicial Retirement System
5. Boston Retirement Board
Alert: There are 106 contributory retirement systems within the Commonwealth


1. Michigan Public Employees Retirement System
2. Michigan State Police Retirement System
3. Michigan School Employees Retirement System
4. Michigan Judicial Retirement System
5. City of Detroit General Retirement System
6. Michigan Municipal Employee's Retirement System

1. Minnesota State Retirement System
2. Minnesota State Patrol Retirement Plan
3. Minnesota Judges Retirement Plan

1. Mississippi Public Employees Retirement System
2. Mississippi Highway Patrol Pension Plan
3. Mississippi Optional Retirement Plan

1. Missouri Public Employees and Educational Employees Retirement System

1. Montana Public Employees Retirement System
2. Montana Defined Contribution Plan
3. Montana Deferred Compensation Plan (457)

1. Nebraska Public Employees Retirement System
2. Nebraska State Patrol Retirement System
3. Nebraska School Employees Retirement Plan
4. Nebraska Judge's Retirement System
5. Nebraska County Employees Retirement Plan

1. Nevada Public Employees Retirement System
2. Nevada Police and Firefighters Retirement System
3. Nevada Judicial Retirement System

1. New Jersey Public Employees Retirement System (PERS)
2. New Jersey Police and Firefighters Retirement System
3. New Jersey Judicial Retirement System
4. Additional Plans for some local municipalities

1. New Mexico Public Employees Retirement System

New York City Retirement Systems
1. Public Employees Retirement System
2. Police and Firefighters Retirement System
3. Judicial Retirement System
New York State Retirement Systems
1. Public Employees Retirement System
2. Police and Firefighters Retirement System
3. Judicial Retirement System
Additional coverage for revised Variable Supplement Plans

1. North Carolina Teachers and State Employees Retirement System
2. North Carolina State Law Enforcement Officers in basic system

1. North Dakota Defined Benefit Hybrid Plan
2. North Dakota Defined Contribution Retirement Plan
3. North Dakota Deferred Compensation Plan

1. Ohio State Employee Retirement System
2. Ohio Highway Patrol Retirement System
2. Ohio Police & Firemen's Disability and Pension Fund
3. Ohio State Teachers Retirement System
Additional coverage for city and municipal Retirement Systems

1. Oklahoma Public Employees Retirement System
2. Oklahoma Teachers Retirement System
3. Oklahoma Public Safety Retirement Plan
4. Oklahoma Judge's Retirement System

1. Oregon Public Employees Retirement System
Tier I Members
Tier II Members

1. Pennsylvania Public Employees Retirement System
2. Pennsylvania Police and Firefighters Retirement System
3. Pennsylvania Judicial Retirement System
4. City of Allentown Municipal Pension Plan
5. Allentown Pennsylvania Police Pension Fund
6. Allentown School District
7. City of Philadelphia - Municipal Retirement Systems
Full Recognition to Change in Berrington Formula

1. Rhode Island Employees Retirement System

1. South Carolina Retirement System
2. South Carolina Police Officers Retirement System
3. South Carolina Optional Retirement Plan

1. South Dakota Public Employees Retirement System
Class A, Employees
Class B, Employees

1. Tennessee Consolidated Retirement System
2. Tennessee Police and Firefighters Retirement System
3. Tennessee Optional Retirement Plan
4. University of Tennessee Pension Plan
5. City of Memphis Pension Plan
6. Metropolitan Nashville Public Schools Retirement System

1. Texas Public Employees Retirement System
2. Texas Police Retirement System
3. Texas Teacher Retirement System
4. Texas Judicial Retirement System
Coverage for City Retirement Systems, e.g. Austin

1. Utah 401(k) Plan
2. Utah 457 Plan

1. Vermont State Retirement System
2. Vermont State Teachers Retirement System
3. Vermont Municipal Employees' Retirement System

1. Virginia Retirement System
2. Virginia State Police Officers Retirement System
3. Virginia Law Officers Retirement System

1. Washington Public Employees Retirement System
2. Washington Teachers Retirement System
3. Washington School Employees Retirement System
4. Washington Judges Retirement Fund
5. Washington Deferred Compensation Plan

1. West Virginia Public Employees Retirement System
2. West Virginia Public Safety Plans "A" & "B"
3. West Virginia Teacher Plans (2)

1. Wisconsin Retirement System

1. Wyoming Public Employees Retirement System
2. Wyoming Law Enforcement Retirement System
3. Wyoming Judicial System

ERISA (CORPORATE) PLANS
3M Company Ameren Corporation
A.G. Edwards Inc. America West Holdings Corporation
Abbott Laboratories American Axle & Manufacturing
Abercrombie & Fitch Co. American Eagle Outfitters,Inc.
ABM Industries Incorporated American Electric Power Company, Inc.
Ace Hardware Corporation American Express Company
ACT Manufacturing Inc. American Financial Group, Inc.
Acterna Corp. American Greetings Corporation
Adams Resources & Energy, Inc. American International Group, Inc.
ADC Telecommunications, Inc. American Standard Companies Inc.
Adelphia Communications Corporation American Water Works Company, Inc.
Administaff, Inc. AmerisourceBergen Corporation
Adobe Systems Incorporated Ames Department Stores, Inc.
Adolph Coors Company Amgen Inc.
Advance Auto Parts, Inc. Amkor Technology, Inc.
Advanced Micro Devices, Inc. AMR Corporation
AdvancePCS, Inc. AmSouth Bancorp.
Advantica Restaurant Group, Inc. Amtran, Inc.
The AES Corporation Anadarko Petroleum Corporation
Aetna Inc. Analog Devices, Inc.
Affiliated Computer Services, Inc. Anheuser-Busch Companies, Inc.
AFLAC Incorporated Anixter International Inc.
AGCO Corporation AnnTaylor Inc.
Agilent Technologies, Inc. Anthem, Inc.
Agway Inc. AOL Time Warner Inc.
Apartment Investment and Management Aon Corporation
Air Products and Chemicals, Inc. Apache Corporation
Airborne, Inc. Apple Computer, Inc.
Airgas, Inc. Applera Corporation
AK Steel Holding Corporation Applied Industrial Technologies, Inc.
Alaska Air Group, Inc. Applied Materials, Inc.
Alberto-Culver Company Aquila, Inc.
Albertson's, Inc. ARAMARK Corporation
Alcoa Inc. Arch Coal, Inc.
Alleghany Corporation Archer Daniels Midland Company
Allegheny Energy, Inc. Arkansas Best Corporation
Allegheny Technologies Incorporated Armstrong Holdings, Inc.
Allergan, Inc. Arrow Electronics, Inc.
ALLETE, Inc. ArvinMeritor, Inc.
Alliant Energy Corporation Ashland Inc.
Allied Waste Industries, Inc. Astoria Financial Corporation
Allmerica Financial Corporation AT&T Corp.
The Allstate Corporation Atmel Corporation
ALLTEL Corporation Atmos Energy Corporation
The Alpine Group, Inc. Audiovox Corporation
Amazon.com, Inc. Autoliv, Inc.
AMC Entertainment Inc. Automatic Data Processing, Inc.
American Power Conversion Corp AutoNation, Inc.
Amerada Hess Corporation AutoZone, Inc.
AMERCO Avaya Inc.
Avery Dennison Corporation Burlington Coat Factory Warehouse
Avista Corporation Burlington Industries, Inc.
Avnet, Inc. Burlington Northern Santa Fe
Avon Products, Inc. Burlington Resources Inc.
Baker Hughes Incorporated C. H. Robinson Worldwide Inc.
Ball Corporation Cablevision Systems Corp
Bank of America Corporation Cabot Corp
The Bank of New York Company, Inc. Cadence Design Systems, Inc.
Bank One Corporation Calpine Corp.
Banknorth Group, Inc. Campbell Soup Co.
Banta Corporation Capital One Financial Corp.
Barnes & Noble, Inc. Cardinal Health Inc.
Bausch & Lomb Incorporated Caremark Rx Inc.
Baxter International Inc. Carlisle Cos. Inc.
BB&T Corporation Carpenter Technology Corp.
The Bear Stearns Companies Inc. Casey's General Stores Inc.
Beazer Homes USA, Inc. Caterpillar Inc.
Beckman Coulter, Inc. CBRL Group Inc.
Becton, Dickinson and Company CDI Corp.
Bed Bath & Beyond Inc. CDW Computer Centers Inc.
Belk, Inc. CellStar Corp.
Bell Microproducts Inc. Cendant Corp
BellSouth Corporation Cenex Harvest States Cooperatives
Belo Corp. Centex Corp.
Bemis Company, Inc. CenturyTel Inc.
Benchmark Electronics, Inc. Ceridian Corp.
Berkshire Hathaway Inc. CH2M Hill Cos. Ltd.
Best Buy Co., Inc. Champion Enterprises Inc.
Bethlehem Steel Corporation Charles Schwab Corp.
Beverly Enterprises, Inc. Charming Shoppes Inc.
Big Lots, Inc. Charter Communications Inc.
BJ Services Company Charter One Financial Inc.
BJ's Wholesale Club, Inc. ChevronTexaco Corp.
The Black & Decker Corporation Chiquita Brands International Inc.
Black Hills Corporation Chubb Corp
BMC Software, Inc. Ciena Corp.
The Boeing Company Cigna Corp
Boise Cascade Corporation Cincinnati Financial Corp.
Borders Group, Inc. Cinergy Corp.
BorgWarner Inc. Cintas Corp.
Boston Scientific Corporation Circuit City Stores Inc.
Bowater Incorporated Cisco Systems Inc.
Briggs & Stratton Corporation Citigroup, Inc
Brightpoint, Inc. Citizens Communications Co.
Brinker International, Inc. CKE Restaurants Inc.
Bristol-Myers Squibb Company Clear Channel Communications Inc.
Broadwing, Inc. The Clorox Co.
Brown Shoe Company, Inc. CMGI Inc.
Brown-Forman Corporation CMS Energy Corp.
Brunswick Corporation CNF Inc.
Budget Group, Inc. Coca-Cola Co.
Coca-Cola Enterprises Inc. Del Monte Foods Co
Colgate-Palmolive Co. Dell Computer Corporation
Collectively Bargained Plans Delphi Corp.
Collins & Aikman Corp. Delta Air Lines Inc.
Comcast Corp. Deluxe Corporation
Comdisco Inc. Devon Energy Corporation
Comerica Inc. Di Giorgio Corporation
Comfort Systems USA Inc. Dial Corporation
Commercial Metals Co. Diebold Incorporated
Community Health Systems Inc. Dillard's Inc.
Compass Bancshares Inc DIMON Incorporated
Computer Associates International Inc. Dole Food Company, Inc.
Computer Sciences Corp. Dollar General Corporation
Compuware Corp. Dollar Tree Stores, Inc.
Comverse Technology Inc. Dominion Resources, Inc.
ConAgra Foods Inc. Domino's Pizza LLC
Concord EFS Inc. Dover Corporation, Inc.
Conectiv, Inc Dow Chemical Company
Conoco Inc Dow Jones & Company, Inc.
Conseco Inc. DPL Inc.
Consolidated Freightways Corp. DQE Inc.
Consolidated Edison Inc. Dreyer's Grand Ice Cream, Inc.
Constellation Brands Inc. DST Systems, Inc.
Constellation Emergy Group Inc. DTE Energy Co.
Continental Airlines Inc. E.I. Du Pont de Nemours and Company
Convergys Corp. Duke Energy Corp
Cooper Cameron Corp. Dun & Bradstreet Inc.
Cooper Industries Ltd. DURA Automotive Systems Inc.
Cooper Tire & Rubber Co. DynCorp
Corn Products International Inc. Dynegy Inc.
Corning Inc. E*Trade Group, Inc.
Costco Wholesale Corp. E.W. Scripps Company
Countrywide Credit Industries Inc. Earthlink, Inc.
Coventry Health Care Inc. Eastman Chemical Company
Cox Communications Inc. Eastman Kodak Company
Crane Co. Eaton Corporation
Crompton Corp. Echostar Communications Corporation
Crown Cork & Seal Co. Inc. Ecolab Inc.
CSK Auto Corp. Edison International
CSX Corp. EGL Inc.
Cummins Inc. El Paso Corporation
CVS Corp. Electronic Arts Inc.
Cytec Industries Inc. Electronic Data Systems Corp.
D&K Healthcare Resources, Inc. Eli Lilly and Company
D.R. Horton Inc. EMC Corporation
Dana Corporation Emcor Group Inc.
Danaher Corporation Emerson Electric Co.
Darden Restaurants Inc. Encompass Services Corporation
DaVita Inc. Energizer Holdings Inc.
Dean Foods Company Energy East Corporation
Deere & Company Engelhard Corporation
Enron Corp. Gateway Inc.
Entergy Corporation GATX Corporation
Enterprise Products Partners L.P. Gemstar-TV Guide International Inc.
EOG Resources, Inc. GenCorp Inc.
Equifax Inc. General Cable Corporation
Equitable Resources Inc. General Dynamics Corporation
Equity Office Properties Trust General Electric Company
Equity Residential Properties Trust General Mills Inc
Estee Lauder Companies Inc. General Motors Corporation
Exelon Corporation Genesis Health Ventures Inc.
Exide Technologies Gentek Inc.
Expeditors International of Washington Gentiva Health Services Inc.
Express Scripts Inc. Genuine Parts Company
ExxonMobil Corporation Genuity Inc.
Fairchild Semiconductor International Genzyme Corporation
Family Dollar Stores Inc. Georgia Gulf Corporation
Farmland Industries Inc. Georgia-Pacific Corporation
Federal Mogul Corp. Gillette Company
Federated Department Stores Inc. Gold Kist Inc.
Federal Express Corp. Golden State Bancorp Inc.
Felcor Lodging Trust Inc. Golden West Financial Corporation
Ferro Corp. Goldman Sachs Group Inc.
Fidelity National Financial Inc. Goodrich Corporation
Fifth Third Bancorp The Goodyear Tire & Rubber Company
First American Financial Corp. Granite Construction Incorporated
First Data Corp. Graybar Electric Company Inc.
First National of Nebraska Inc. Great Lakes Chemical Corporation
First Tennessee National Corp. Great Plains Energy Inc.
FirstEnergy Corp. GreenPoint Financial Corp.
Fiserv Inc. Greif Bros. Corporation
Fisher Scientific International Inc. Grey Global Group Inc.
FleetBoston Financial Co. Group 1 Automotive Inc.
Fleetwood Enterprises Inc. Guidant Corporation
Fleming Companies Inc. H&R Block Inc.
Flowers Foods Inc. H.B. Fuller Company
Flowserv Corp H.J. Heinz Company
Fluor Corp Halliburton Co.
FMC Corp Harley-Davidson Inc.
Foamex International Inc Harman International Industries Inc.
Foot Locker Inc Harrah's Entertainment Inc.
Footstar Inc. Harris Corp.
Ford Motor Co Harsco Corp.
Forest Laboratories Inc. Hartford Financial Services Group Inc.
Fortune Brands Inc. Hasbro Inc.
Foster Wheeler Ltd. Hawaiian Electric Industries Inc.
FPL Group Inc. HCA Inc.
Franklin Resources Inc. Health Management Associates Inc.
Freeport McMoran Copper & Gold Inc. Health Net Inc.
Frontier Oil Corp Healthsouth Corp
Furniture Brands International Inc. Henry Schein Inc.
Gannett Co., Inc. Hercules Inc.
Gap Inc. Herman Miller Inc.
Hershey Foods Corp. John Hancock Financial Services Inc.Hewlett-Packard Company Johnson & Johnson
Hibernia Corp. Johnson Controls Inc.
Hillenbrand Industries Inc. Jones Apparel Group Inc.
Hilton Hotels Corp. KB Home
Hollywood Entertainment Corp. Kellogg Company
Home Depot Inc. Kellwood Company
Hon Industries Inc. Kelly Services Inc.
Honeywell International Inc. Kemet Corp.
Hormel Foods Corp. Kennametal Inc.
Host Marriott Corp. Kerr-McGee Corporation
Household International Corp. KeyCorp
Hovnanian Enterprises Inc. KeySpan Corp.
Hub Group Inc. Kimball International Inc.
Hubbell Inc. Kimberly-Clark Corporation
Hughes Supply Inc. Kindred Healthcare Inc.
Humana Inc. KLA-Tencor Corporation
Huntington Bancshares Inc. K-Mart Corp.
Idacorp Inc. Knight-Ridder Inc.
IDT Corporation Kohl's Corp.
IKON Office Solutions Inc. KPMG Consulting Inc.
Illinois Tool Works Inc. Kroger Co.
IMC Global Inc. L-3 Communications Holdings
Imperial Sugar Company Laboratory Corporation of America
IMS Health Inc. Lam Research Corporation
Ingles Market Inc LandAmerica Financial Group Inc.
Ingram Micro Inc. Lands' End Inc.
Insight Enterprises Inc. Landstar System Inc.
Integrated Electrical Services Inc. La-Z-Boy Inc.
Intel Corporation Lear Corporation
International Paper Co. Legg Mason Inc.
Interpublic Group of Companies Inc. Leggett & Platt Inc.
Interstate Bakeries Corporation Lehman Brothers Holdings Inc.
International Business Machines Corp. Lennar Corporation
International Flavors & Fragrances Inc. Lennox International Inc.
International Multifoods Corporation Level 3 Communications Inc.
Intuit Inc. Levi Strauss & Co.
IT Group Inc. Lexmark International Inc.
ITT Industries Inc. Limited Inc.
Ivax Corp. Lincoln National Corporation
J.B. Hunt Transport Services Inc. Linens 'n Things Inc.
J.C. Penny Co. Lithia Motors Inc.
J.P. Morgan Chase & Co. Liz Claiborne Inc.
Jabil Circuit Inc. Lockheed Martin Corporation
Jack In The Box Inc. Loews Corporation
Jacobs Engineering Group Inc. Longs Drug Stores Corporation
JDS Uniphase Corp. Louisiana-Pacific Corporation
Jefferson-Pilot Co. Lowe's Companies Inc.
LSI Logic Corporation Mirant Corporation
The LTV Corporation Mohawk Industries Inc.
The Lubrizol Corporation Molex Incorporated
Lucent Technologies Inc. The MONY Group Inc.
Lyondell Chemical Company Morgan Stanley Dean Witter & Co.
M & T Bank Corporation Motorola Inc.
Magellan Health Services Inc. MPS Group Inc.
Mail-Well Inc. Murphy Oil Corporation
Mandalay Resort Group Nabors Industries Inc
Manor Care Inc. Nacco Industries Inc
Manpower Inc. Nash Finch Company
Marathon Oil Corporation National City Corp.
Mariner Health Care Inc. National Commerce Financial
Markel Corporation National Fuel Gas Company
Marriott International Inc. National Oilwell Inc
Marsh & McLennan Companies Inc. National Rural Utilities Cooperative
Marsh Supermarkets Inc. National Semiconductor Corporation
Marshall & Ilsley Corporation National Service Industries Inc
Martin Marietta Materials Inc. Navistar International Corporation
Masco Corporation NCR Corporation
Massey Energy Company The Neiman Marcus Group Inc.
MasTec Inc. New Jersey Resources Corporation
Mattel Inc. New York Times Company
Maxim Integrated Products Inc. Newell Rubbermaid Inc
Maxtor Corporation Newmont Mining Corporation
Maxxam Inc. Nextel Communications Inc
The May Department Stores Company Nicor Inc
Maytag Corporation Nike Inc
MBNA Corporation NiSource Inc
McCormick & Company Incorporated Noble Energy Inc
McDonald's Corporation Nordstrom Inc
The McGraw-Hill Companies Inc. Norfolk Southern Corporation
McKesson Corporation Nortek Inc
McLeodUSA Incorporated North Fork Bancorporation Inc
M.D.C. Holdings Inc. Northeast Utilities System
MDU Resources Group Inc. Northern Trust Corporation
MeadWestvaco Corporation Northrop Grumman Corporation
Medtronic Inc. NorthWestern Corporation
Mellon Financial Corporation Novellus Systems Inc
The Men's Wearhouse Inc. NSTAR
Merck & Co., Inc. NTL Incorporated
Mercury General Corporation Nucor Corp
Merrill Lynch & Co. Inc. Nvidia Corp
Metaldyne Corporation NVR Inc
Metals USA Inc. Northwest Airlines Corp
MetLife Inc. Occidental Petroleum Corp
Metris Companies Inc Ocean Energy Inc
MGIC Investment Corporation Office Depot Inc.
MGM Mirage OfficeMax Inc
Michaels Stores Inc. OGE Energy Corp
Micron Technology Inc. Oglethorpe Power Corp.
Microsoft Corporation Ohio Casualty Corp.
Milacron Inc. Old Republic International Corp.
Millennium Chemicals Inc. Olin Corp.
OM Group Inc Pinnacle West Capital Corp
Omnicare Inc Pioneer-Standard Electronics Inc.
Omnicom Group Pitney Bowes Inc.
On Semiconductor Corp Pittston Brinks Group
ONEOK Inc Plains All American Pipeline LP
Oracle Corp PNC Financial Services Group Inc.
Oshkosh Truck Corp PNM Resources Inc
Outback Steakhouse Inc. Polaris Industries Inc.
Owens & Minor Inc. Polo Ralph Lauren Corp
Owens Corning PolyOne Corp
Owens-Illinois Inc Popular Inc
Oxford Health Plans Inc Potlatch Corp
Paccar Inc PPG Industries Inc
PacifiCare Health Systems Inc PPL Corp
Packaging Corp. of America Praxair Inc
Pactiv Corp Precision Castparts Corp
Pall Corp Premcor Inc.
Pantry Inc Pride International Inc
Park Place Entertainment Corp Primedia Inc
Parker Hannifin Corp. Principal Financial Group Inc.
Pathmark Stores Inc. Procter & Gamble Co.
Paychex Inc Pro-Fac Cooperative Inc.
Payless Shoesource Inc Progress Energy Inc
Penn Traffic Co. Progressive Corporation
Pennzoil-Quaker State Company Protective Life Corp
Pentair Inc Provident Financial Group
Peoples Energy Corp. Providian Financial Corp.
PeopleSoft Inc Prudential Financial Inc.
Pep Boys Manny, Moe & Jack PSS World Medical Inc
Potomac Electric Power Co. Public Service Enterprise Group Inc.
Pepsi Bottling Group Inc. Publix Super Markets Inc.
PepsiAmericas Inc. Puget Energy Inc.
PepsiCo Inc. Pulte Homes Inc
Performance Food Group Co. Qualcomm Inc
Perini Corp Quanta Services Inc.
PerkinElmer Inc Quantum Corp
Perot Systems Corp Quest Diagnostics Inc.
Petco Animal Supplies Inc. Questar Corp
Peter Kiewit Sons', Inc. Quintiles Transnational
PETsMART Inc Qwest Communications Intl Inc
Pfizer Inc R.J. Reynolds Tobacco Company
Pacific Gas & Electric Corp. R.R. Donnelley & Sons Company
Pharmacia Corp Radio Shack Corporation
Phar Mor Inc. Raymond James Financial Inc.
Phelps Dodge Corp. Raytheon Company
Philip Morris Companies Inc. Reader's Digest Association Inc.
Phillips Petroleum Co Reebok International Ltd.
Phillips Van Heusen Corp. Regions Financial Corp.
Phoenix Companies Inc Regis Corporation
Pier 1 Imports Inc. Reliance Steel & Aluminum Co.
Pilgrim's Pride Corporation Reliant Energy Inc.
Rent A Center Inc Smithfield Foods Inc
Republic Services Inc Smurfit-Stone Container Corp
Revlon Inc Snap-On Inc
RGS Energy Group Inc Solectron Corp
Rite Aid Corp Solutia Inc
Riverwood Holding Inc. Sonic Automotive Inc.
RoadwayCorp Sonoco Products Co.
Robert Half International Inc. Southern Company
Rock-Tenn Co Southern Union Company
Rockwell Automation Inc SouthTrust Corp.
Rockwell Collins Inc Southwest Airlines Co
Rohm & Haas Co. Southwest Gas Corp
Ross Stores Inc Sovereign Bancorp Inc.
RPM Inc. Spartan Stores Inc
Ruddick Corp Spherion Corp
Ryder System Inc Sports Authority Inc
Ryerson Tull Inc Sprint Corp.
Ryland Group Inc. SPX Corp
Sabre Holdings Corp St. Jude Medical Inc
Safeco Corp St. Paul Cos.
Safeguard Scientifics Inc. Staff Leasing Inc.
Safeway Inc StanCorp Financial Group Inc
Saks Inc Standard Pacific Corp.
Sanmina-SCI Inc Stanley Works
Sara Lee Corp Staples Inc
SBC Communications Inc Starbucks Corp
Scana Corp. Starwood Hotels & Resorts Worldwide
Schering-Plough Corp State Street Corp.
Scholastic Corp Stater Bros. Holdings Inc.
SCI Systems Onc. Steelcase Inc
Science Applications Intl. Inc. Stein Mart Inc
Scientific-Atlanta Inc Stewart & Stevenson Services Inc
Scotts Company Stewart Information Services Corp
Seaboard Corp Stilwell Financial Inc
Sealed Air Corp Storage Technology Corporation
Sears Roebuck & Co Stryker Corp
Sempra Energy Sun Healthcare Group Inc.
Sequa Corp Sun Microsystems Inc.
Service Corp. International SunGard Data Systems Inc.
ServiceMaster Co Sunoco Inc.
Shaw Group Inc SunTrust Banks Inc
Sherwin-Williams Company Supervalu Inc
Shopko Stores Inc Swift Transportation, Co., Inc
Siebel Systems Inc Symbol Technologies Inc
Sierra Health Services Inc Synovus Financial Corp.
Sierra Pacific Resources Sysco Corp
Silgan Holdings Inc. Systemax Inc.
Silicon Graphics Inc Target Corp.
Simon Property Group Inc Tech Data Corporation
SLM Corporation TECO Energy Inc
Smith International Inc Tecumseh Products Company
Tektronix Inc United Stationers Inc
Teleflex Incorporated United Technologies Corporation
Telephone & Data Systems Inc UnitedHealth Group Incorporated
Tellabs Inc. Unitrin Inc
Temple-Inland Inc Universal Corporation
Tenet Healthcare Corporation Universal Forest Products Inc
Tenneco Automotive Inc. Universal Health Services Inc
Teradyne Inc Unocal Corporation
Terex Corp Unova Inc
Tesoro Petroleum Corp. UnumProvident Corporation
Texas Industries Inc. URS Corporation
Texas Instruments Incorporated US Airways Group Inc
Textron Inc US Oncology Inc
Thermo Electron Corporation USA Interactive
Thomas & Betts Corporation USFreighways Corporation
Tiffany & Co USG Corporation
Timken Company UST Inc
TJX Companies Inc Valero Energy Corporation
TMP Worldwide Inc Valspar Corporation
Toll Brothers Inc Value City Department Stores Inc
Torchmark Corporation Varco International Inc
Toro Company Vectren Corporation
Tower Automotive Inc. Veritas Software Corporation
Toys 'R' Us Inc Verizon Communications Inc
Trans World Entertainment Corp. VF Corporation
TransMontaigne Inc Viacom Inc
Transocean Inc Viad Corp
TravelCenters of America Inc. Viasystems Group Inc
Triad Hospitals Inc Vishay Intertechnology Inc
Tribune Company Visteon Corporation
Trigon Healthcare Inc. Volt Information Sciences Inc
Trinity Industries Inc Vulcan Materials Company
Trump Hotels & Casino Resorts Inc. W.R. Berkley Corporation
TruServ Corporation W.R. Grace & Co
TRW Inc W.W. Grainger Inc
TXU Corp Wachovia Corporation
Tyson Foods Inc Wakenhut Corporation
U.S. Bancorp Walgreen Co
U.S. Industries Inc. Wallace Computer Services Inc
UAL Corporation Wal-Mart Stores Inc
UGI Corporation Walt Disney Co
Unified Western Grocers Inc Walter Industries Inc
Union Pacific Corporation Washington Mutual Inc
Union Pension Plans Washington Post Co.
Union Planters Corp Waste Management Inc
Unisource Energy Corp Watsco Inc
Unisys Corporation Weatherford International Inc
United Auto Group Inc Weis Markets Inc.
United Defense Industries Inc. Wellpoint Health Networks Inc
United Parcel Service Inc Wells Fargo & Company
United Rentals Inc Wendy's International Inc
Werner Enterprises Inc World Fuel Services Corporation
WESCO International Inc WorldCom Inc
Western Digital Inc Worthington Industries Inc
Western Gas Resources Inc WPS Resources Corporation
WestPoint Stevens Inc Wyeth
Weyerhauser Company Wyndham International Inc
WGL Holdings Inc Xcel Energy Inc
Whirlpool Corporation Xerox Corp
Whole Foods Market Inc Xilinx Inc
Willamette Industries Inc. XO Communications Inc
Williams Companies Inc Yellow Corporation
Williams Sonoma Inc York International Corp
Winn Dixie Stores Inc Yum Brands Inc.
Wisconsin Energy Corporation Zale Corporation
Wm Wrigley Jr Company Zions Bancorporation

Last Edited: September 5, 2006