Defined Benefit Retirement Plans

A defined benefit pension plan is a type of pension plan in which an employer promises a specified monthly benefit on retirement that is predetermined by a formula based on the employee's earnings history, tenure of service and age, rather than depending on investment returns. It is 'defined' in the sense that the formula for computing the employer's contribution is known in advance.

In the United States, 26 U.S.C. " 414(j) specifies a defined benefit plan to be any pension plan that is not a defined contribution plan where a defined contribution plan is any plan with individual accounts. A traditional pension plan that defines a benefit for an employee upon that employee's retirement is a defined benefit plan.

The most common type of formula used is based on the employee"s terminal earnings. Under this formula, benefits are based on a percentage of average earnings during a specified number of years at the end of a worker"s career. Since the inception of the 401-k Plan, more and more companies are shifting the burden of funding retirement to the employee.

For tax years beginning January 1, 1991, any benefits received from a defined benefit plan are not taxable by the state of Alabama. This list is not to be considered an exhaustive list in any way.

1199 Health Care Employees Pension Fund
1950 Hourly Pension Plan Goodyear Tire & Rubber Company
A&P Tea Co.
A.B. Dick Co
A.C. Transit Pension Plan
A.F. of L.-A.G.C. Building Trades Pension Plan
A.O. Smith Milwaukee Industrial Pension Plan (Smith Steel Workers)
AOLTW Pension
A.P. Green Pension Plan
ABB Combustion Engineering Systems
Abbott Laboratories Annuity Retirement Plan
ABC Rail Corp
Abex Corp Retirement Plan for Salaried Employees
Acacia Group Plan for National Headquarters and Agency Office Employees
Acordis Cellulosic friber, Inc.Hourly Plan, (American General)
Acme Steel Salaried and Hourly Employees
Adams Packing Pension Plan (admin by New England Insurance) Group #0467
Addsco, Inc.
ADT Security Systems
Aerojet-General Corp Consolidated Pension Plan
AETNA Pension Plan
Agents Pension Plan of Allstate Insurance Company
Air Liquide America Corp Retirement Plan
Air Products and Chemicals, Inc(State Street Retiree Services)
AK Steel Corp
Akzo Nobel Inc. Retirement Account Plan
Alabama Central Credit Union (CUNA Mutual administrator)
Alabama Farmers Cooperative Inc.
Alabama Farmers Fed Mutual Cas Dist(Amsouth Bank Trustee)
Alabama Metals
Alabama Power Company Pension Plan
Alabama River Pulp Company, Inc
Alaska Teachers' Retirement System
Alaska Teamster-Employer Pension Plan
Alaska United Food and Commercial Workers Pension Fund
Albany International (Appleton Wire Division)
ALCOA -Aluminum Co of America
Allegheny Ludlum Steel Master (formerly Teledyne Brown Engineering)
Allied-Signal Corp
Allis Chalmers Consolidated Pension Plan
Allison Engine Hourly - admin by First Chicago NBD Bank
Alltel Corp Pension Plan
ALSTOM Power Inc Pension Plan
Alternator & Generator Specialists Inc
Aluminum Brick & Glass Workers(United Steelworkers of America ABG Div)
Alyeska Pipeline Service Co
Amalgamated Cotton Garment & Allied Industries Fund
American Airlines Pension Plan
American Bakers Association Retirement Plan
American Bureau of Shipping (MetLife administrator)
American Cast Iron Pipe Co
American Cyanamid Retirement Trust
American Electric Power System Retirement Plan
American Federation of Musicians & Employers Pension Fund
American General Retirement Plan
American Home Products
American International Group (Hartford Steam Boiler)

American Maize Products Co. Retirement for Salaried Employees
American National Can
American Olean Tile Co
American Red Cross
American Red Cross
American Standard Inc - Spinoff Defined Plan
American States Employees Retirement Plan
American Tobacco Company
American Welding & Manufacturing Co
American World Airways Inc Cooperative Retirement Income Plan
America's First Credit Union admin by The Principal Financial Group
Americlean Salaried Pension Plan
Ameritech Management Pension Plan
Ameritech Pension Plan
Amoco Retirement Plan
Ampex (Administered by Chase Manhattan Bank)(now Quantegy)
AmSouth Bank Retirement Plan
Andersen Corporation Employees Pension Plan
Anniston Star
Annuity Board of the Southern Baptist Convention
Ansell Corp
Applied Industrial Materials Corporation Hourly Employees
Archer Daniels Midland Co(ADM)
Arizona State Retirement System
Arkansas Teachers Retirement System
Armco, Inc.
Armour Pension Plan
Armstrong World Industries (CG Life Pension)
ArvinMeritor, Inc (formerly Arvin Industries, Inc)
Asbestos Workers Local Union No. 55 Pension Plan
Ascension Health Retirement Plan
Ashland Oil Inc.
Atlanta Gas Light Company
Atlanta Ironworkers Local 387 Pension Plan
Atlanta Plumbers & Steamfitters Local #72
Atlantic & Gulf Region Pension Fund
Atlantic Richfield(ARCO)
Atlantic States Pension Plan
Auburn University Non-Budgeted Employees Retirement Plan-adm by Regions
Aurora Health Care Pension Plan
Autauga County Commission
Automobile Club of Southern California
Automotive Industries Pension Plan
Auto-Owners Revised Retirement Income Plan
Aventis Pension Equity Plan (formerly Rhone-Poulenc Inc Pension Plan)
AVEX Electronics Pension Plan
Avon Personal Retirement Account Plan
Avondale Mills Revised Pension Plan
B&W Retirement Plan(ATCO)
Bakery and Confectionery Union and Industry International
Ball Corporation Pension
Baltimore County Employees Retirement System
Bank Independent Pension Plan
BankAmerica Pension Plan
Baptist Health Care Pension Plan
Baptist Health Services Corp
Baptist Medical Centers Retirement Plan
Barber Revised Retirement Plan(Barber's Dairies or Barber Companies)
Baxter Healthcare Corp
Bayer Corporation Pension Plan
BDM Retirement Plan
Beatrice Company
Beatrice Company
Beazer East Salaried Employees Pension Plan
Bedsole Medical Companies Inc Retirement
Bekaert Corporation Retirement Income Plan for Salaried Employees
Belk Retirement Plan
Bell Atlantic Pension Plan
BellSouth Management Pension Plan
BellSouth Master Trust
BellSouth Pension Plan
Bemis Retirement Plan
Benjamin Moore & Co
Bert Bell/Pete Rozelle NFL Player Retirement Plan
Bethlehem Steel Corp
B F Goodrich (CUNA Mutual Insurance Society)
Bibb County Hospital
Bickerstaff Clay Products Co
BIC Consumer Products Manufacturing Co Inc Local Union 134L Pension Plan
Bidermann Retirement Income Plan
Birmingham News
Birmingham News Disability Pension Plan
Birmingham Plumbers & Steamfitters Local No. 91 Pension Plan
Birmingham Transit Contributory Pension Plan
Birmingham Water Works and Sewer Board
Birmingham-Jefferson Co Transit Authority Employees Pension Plan
Bituminous Retirement Income Plan
BJC Health System - St Louis Children's Hospital/Washington Univ Med Ctr
Black & Decker Pension Plan
Black Warrior Electric Membership Corporation
Black Warrior Transmission Corporation
Blount County Commission
Blount Inc.(Administered by New England Group Contract #4345)
Blount Retirement Plan (US Trust Acct #29045500)
BLP Mobile Paints
Blue Circle Pension Plan
Blue Cross and Blue Shield of Alabama
Blue Mountain Industries
BOC Group Cash Balance Retirement Plan
Boeing Company Employee Retirement Plan
Boilermaker-Blacksmith National Pension
Boise Cascade Corp Pension Plan
Borden Inc
Boston Retirement Board
Bowater Incorporated
BP Oil
Brewton Fashions(Division of Judy Bond)
Brewton-Ozark Employees Pension Trust
Bricklayers & Trowel Trades International Pension Fund (IPF)
Bridgestone/Firestone Pension
Briggs & Stratton
Brockway Glass Co Pension Plan
Brown & Williamson Tobacco Corp
Brown-Service Funeral Homes Inc
Bruel and Kjaer Instruments Retirement Plan
BTL Specialty Resins Corp Salaried Employees Pension Plan
Budd Company Pension Plan
Buffalo General Hospital Retirement Plan
Bull HN Information Systems Inc.
Butcher & Provision Workers Pension Fund of Southern California
Butler Manufacturing Co Pension Plan for Hourly Paid Factory Employees
C&G Holdings Retirement Income Plan
C&J clark Company Pension Plan(C&J Clark America, Inc.)
Calesco Inc.
Calesco Inc.
California Employees' Retirement System
California Institute of Technology
California Ironworkers Field Pension Turst

California Teachers Retirement
Campbell Taggart
Campbell's Soup Retirement
Canada Life
Cargill Salaried Employees Pension
Carisbrook Industries Inc. Hourly Employee Pension Plan
Carnation Company (Administered by Metropolitan Life Insurance Co)
Carpenters District Council of Atlanta (Pacific Life)
Carpenters Fringe Benefit Fund
Carpenters Local Unions and Councils Pension
Carpenters' Pension Trust Fund of St. Louis
Case Western Reserve University Retirement Plan B
Caterpillar Inc. Pension Plan
CBI Industries Inc
CC Industries Career Average Plan
Ceco Industries Inc. Southern Electric Steel Past Service Supplement
Celanese Americas Retirement Plan (formerly Hoechst Celanese Corp)
Celotes Corp Salaried Pension Plan
Cement Masons Local 803 Pension Fund
Cenex, Inc.
Centerpoint Energy, Inc.Retirement Plan# ARK (Northern Trust)
Central California IBEW-NECA
Central Newspaper, Inc (The Arizona Republic)
Central Pension Fund of the Int'l Union of Operating Engineers
Central Service Association Pension Plan
Central States, Southeast & Southwest Areas Pension Fund
Centre Manufacturing Company Inc.
CenturyTel Retirement Plan
Cerestar USA, Inc
Ceridian Pension Plan
CertainTeed Corp Salaried Employees' Pension Plan
Champion International - Hourly Pension Plan
Champion International - Salaried Retirement Plan
Chattanooga Glass Co Non-Salaried Employees' Pension Plan
Chattanooga-Hamilton County Hospital Authority
Cheesebrough-Ponds Unicare Retirement Plan
Cherokee County Commission
Chemical Bank Retirement Plan
Chemical Lime Non-Bargaining Employees Retirement Plan
Chevron Retirement Plan
Chicago District Council of Carpenters Pension Plan
Chicago Painters and Decorators Pension Fund
Chicago Rawhide Manufacturing Co Salaried Employees' Pension Plan
Chicago Truck Driver, Helpers and Warehouse Workers Union (Independent)
Choctaw County Commission Pension Plan
Chrysler Corporation Pension Plan
Chrysler-UAW Pension Agreement
Church of the Nazarene -Board of Pensions & Benefits USA
Ciba Specialty Chemicals Corp (for Salaried Employees)
CIBA-GEIGY Pension Plan for Unit Employees of McIntosh Alabama
Ciba-Geigy Corp Pension Plan for Salaried Employees
CIGNA administering HFSI Pension Plan
Cigna Corp Pension Plan
Cingular Wireless
Cit Group, Inc., 1958 TEB (Northern Trust Co)
Citicorp as trustee for Home Insurance Company
Citizens Pension Plan
City of Atlanta
City of Birmingham
City of Chicago Policemen's Annuity and Benefit Fund
City of Denver Police Dept issued by Fire and Police Pension Assoc of CO
City of Detroit General Retirement System
City of Dothan
City of Florence (administered by American General Insurance)
City of Indianapolis Police Pension Fund
City of Los Angeles New Pension System - Police & Firemen hired 1967-80
City of Memphis
City of Miami General Employees' and Sanitation Employees' Ret Trust
City of Milwaukee Employees' Retirement
City of Montgomery Retirement
City of Mobile Police and Fighters Retirement Plan
City of New York Civil Service System- Article II Police Pension Fund
City of New York Teachers' Retirement System
City of North Miami
City of Philadelphia - Municipal Retirement System
City of Waterbury, Connecticut
City of Westland Police and Fire Retirement Plan
City of Wichita
Clayton County Public Employees" Retirement System
Clinton Retirement Income Program (CMI Industries, Inc)
Clow Corp Pension Plan
Clower Electric Supply Pension
Cluett, Peabody & Co., Inc.
Cobb County Georgia
Cobb County Georgia Board of Commission
Coca-Cola Pension Plan
Colorado Public Employees Retirement Association
Columbus Consolidated Government
Combustion Engineering Inc- Salaried Employees
Commercial Credit Company Retirement Plan
Commercial Union Insurance Co
Commonwealth Edison Service Annuity Fund (ComEd)
Communications Workers of America
Community Bancshares, Inc (U.S. Trust Company, N.A.)
Community Hospital Pension
Compass Bancshares Pension Plan
ConAgra Inc.
Conecuh County Commission Retirement
Connecticut State Employees Retirement Commission
Connors Steel Co Hourly Employees Pension Plan
Consolidated Aluminum
Consolidated Edison Company of New York, Inc.
Consolidated Freightways, Inc.
Construction Laborers Pension Trust for Southern California
Construction Wkrs Pension Trust Fund - Lake County & Vicinity
Consumers Power Company
Container Corp
Continental Can Co Salaried Pension Plan (Crown Salaried)
Continental Grain Co Salaried Retirement Plan
Cooper Industries Salaried Employees Pension
Cordant Technologies Inc Pension Plan aka Thiokol Corp Pension Plan
Countrymark Cooperative, Inc.

Courtaulds Fibers Inc
Crane Companies Pension Plan (admin by The Travelers)
Crawford & Company Inc.
Crawford & Company of New York Inc.
Creanova Salaried Retirement
Crouse Hospital
Crown Central Petroleum Corp
Crown Cork & Seal Co., Inc. Salaried Pension Plan
CSX Corp
CTA Employees Retirement Plan
Culbro Corporation Employees Retirement Plan
Cummins Engine Co Pension Plan
CWA/ITU Negotiated Pension Plan
Cytemp Specialty Steel
D.A. Stuart Pension Plan
Dairyman's Supply Co. Pension Plan
Dana(Spicer Universal Joint Division)
Daughters of Charity National Health System
Dayton Walther Corporation Muncie Division/ United Steel Local 6772
DCH Pension Plan (DCH Health System)
DCH Regional Medical Center
Decatur Utilities
Deere & Company (John Deere)
Delaware Pension Plan
Deloitte, Haskins & Sells(Administered by Metropolitan Life)
Delphi Pension Plan
Delta Family Care Retirement Plan
Delta Pilots Retirement Plan
Denver Employees Retirement Plan
DeSoto Inc
Detroit Edison Energy Company(DTE)
Detroit Policemen & Firemen Retirement System
Dewitt International Corp Pension Plan issued by New England Financial
Digital Equipment Corporation
District of Columbia Teachers Retirement System
Diversified Investment Advisors (Pekin Energy)
Dixie Pipeline Co Pension
Dixie Service, Inc.
Dixie Yarns Defined Benefit Plan
Doane Products Co Employees Retirement Plan
Dominion Textile Inc
Dominion Textile(USA) Inc Retirement
Dorsey Trailers, Inc. Salaried Employees' Retirement Plan
Dow Employees Retirement Plan
Dravo Corp (Administered by Pen-Wel Inc)
Dresser Retirement Income Plan
Druid City Hospital(DCH Pension Plan-Administered by Amsouth)
Drummond Co Inc Savings & Retirement Plan for Salaried
Drummond Company Inc USWA
Du Pont Pension & Retirement Plan
Duke Energy
Dunlop Tire Corp Salaried Employees Retirement Plan
Dunn & Bradstreet
Eastern Airlines Fixed Benefit Retirement Income Plan for Pilots
Eaton Corp
Ecolab Pension Plan
Efficient Health Systems Inc.
El Paso Corporation (elpaso)
Eliza Coffee Memorial Hospital Admin by Aetna Life Ins Co ID#209961
Elkem Metals Company Retirement Program Plan
Emerson-Chromalox Hourly
Empire Coke Pension Plan
Employee Retirement Income Plan of 3M
Employee Retirement Plan of General Finance Center
Employees of the Southern and Carolina Division of Bowater Inc
Employees' Retirement System of Georgia
Energen Corp Retirement Income Plan admin by Equitbale Life Assurance
Engelhard Corp
Environ Inc Retirement Plan - A Division of Ford Motor Corp
Envirotech Pension Olan
Episcopal Church Pension Fund
Equifax U. S. Retirement Income Plan
Equitable Pension Plan
Ericsson GE Retirement Plan
Ericsson Salaried Employees Pension Plan
Ernst & Young Retirement Plan
Escambia County Health Care Authority (New England Pension Plan)
Escambia County Alabama Community Hospitals Inc Pension Plan
ESCO National Pension Plan
Fairfax County Employees" Retirement System
Family Medical Services(Amsouth Bank Trustee)
Farley Industries(Union Underwear Co)
Federal Express Corporation Employees"s Pension Plan (FedEx
Express)(Northern Trust Co)
Federal-Mogul Corporation (Personal Retirement Acct Pln for Salaried EE)
Federated Department Stores, Inc. Cash Account Pension Plan
Fidelity Pension Plan
Fieldcrest Cannon Inc
Fifth Farm Credit District Retirement Plan
Financial Institutions Retirement Fund
Fire and Police Pension Association of Colorado (Denver Police Dept)
Firemans' Fund American Retirement Plan
Firestone Tire & Rubber Pension Plan
First Alabama Bank - now Regions Bank
First Tennessee bank natl associa(FTNC)
First Union Corporation Pension Plan
Fleming Co Retirement Plan
Florida Power & Light Pension Plan
Florida Retirement System
Florida Steel Corp
Flowers Industries, Inc.
Fluke Corporation Pension Plan
FMC Salaried Employees Pension Plan
Ford Aerospace Corp Retirement Plan
Ford Electronics & Refrigeration Corp Pension - Bedford Plant
Ford Electronics & Refrigeration Corp Pension - Connersville Plant
Ford Electronics & Refrigeration Corp Pension - Lansdale Division
Ford Electronics & Refrigeration Corp Retirement Plan
Ford Motor Co - UAW Retirement Plan
Ford Motor Co Caribbean Inc Pension Plan
Ford Motor Co General Retirement Plan
Fort James Corporation
Foxboro Company Pension Plan
Fredrick Atkins Inc. (listed as Atkins on letterhead)
Frontier Airlines Inc. Pilots Pension Plan (Penn Mutual Life Ins Co)
Fruehauf Trailer Corporation Retirement Plan (Salaried)
Fruit of the Loom
G M P and Employers Pension Plan
GNB/Exide Technologies
GATX Pension Plan for Salaried Employees
GE Pension Plan
General Chemical Corp Salaried Employees Pension Plan
General Dynamics Retirement Plan

General Electric Pension Plan
General Mills
General Motors Pension Plan - Hourly
General Motors Pension Plan " Salaried
General Shale Defined Benefit Plan for Salaried Employees
General Telephone Co of the South
Genesco Retirement Plan
Genlyte Thomas Retirement Plan
Genuine Parts Co
Georgia Municipal Employees Retirement Plan
Georgia Pacific Corp Salaried Pension Plan(Vanguard Fid. Trust Company)
Georgia Power Co
Georgia Teachers Retirement
Gerber Products Co Salaried Retirement Plan
Getty Oil Co and Certain Subsidiaries
Gibson Products Corp
Gold Kist Inc
GoldBond Building Products/National Gypsum
Graco Retirement Plan
Graphic Communications Int'l Union Supplemental Retirement & Disability
Graybar Electric Company Inc Pension Plan
Great Atlantic & Pacific Tea Co
Greyhound Lines Inc-Greyhound Amalgamated Trusts
Group Annuity Contract GA-4902
Grove Hill Memorial Hospital Pension Plan
GTE Telephone Operations South
Guarantee Specialties Inc UAW Pension Plan
Gulf American Fire & Casualty Co (Administered by Principal Mutual)
Gulf Power Co
Gulf States Paper (Admin by New York Life Insurance, & Wachovia Bank)
H J Heinz Retirement
H N Donahoo Contracting Co - adm by Met Life
H.B. Paulk Grocery Co Inc
H.K. Porter Company, Inc.
Hager Hinge Co Career Average Defined Benefit Retirement Plan
Hancock Fabrics, Inc. Consolidated Retirement Plan
Hanson Industries Consolidated Ret.(State Stree)
Harbison-Walker Refractories
Hardee's Food Systems, Inc. Retirement Plan
Harnischfeger Industries Salaried Employees Retirement Plan
Harsco Pension
Hartford Insurance
Hartford Steam Boiler Employees' Retirement Plan
Hartmarx Retirement Income Plan
Heavy and General Laborers Fund Locals 472 & 172 of New Jersey
Heckett Hourly Employees Pension Plan
Hewlett-Packard Company Pension Plan-Formerly DEC "the Plan" Mellon Bank
Hercules Pension Plan
HFSI Pension Plan administered by CIGNA
Highmark Inc (formerly Pennsylvania Blue Shield)
Hoechst Celanese Corporation
Holnam Inc. (admin by MassMutual)
Holnam Merged Union Hourly Pension Plan
Home Insurance Company Pension Plan (Citicorp is Trustee)
Honeywell Retirement Benefit Plan
Hormel Foods Corporation Hourly Employees" Pension Plan
Houghton Mifflin Pension Plan
Hourly Pd Phenix City, AL Area Employees of Bickerstaff Clay Products Co
Houston Municipal Employees Pension
Hughes Non-Bargaining Retirement Plan
Hughes Personal Retirement Account Plan
Hughes Training Inc (Northern Trust Co. Administrator)
Hunt Refining Co
Huntsville Times(Administered by Chemical Bank of New York)
Hutting Sash & Door Co
I.A.M. National Pension Plan
IBM-Administered by AETNA Life Insurance
Ideal Basic Industries (thru Mass Mutual)
ILGWU National Retirement Fund
Illinois Central Railroad Administered by Sunlife of Canada
Illinois Municipal Retirement Fund
Illinois Teachers Retirement System
Independent Life Commissioned Employee Retirement Plan
Indiana Gear Salary Pension Plan
Indiana State Teachers' Retirement
Indurall Coatings Inc
Infirmary Health System Inc
ING Pension Plan
Ingalls Shipbuilding - Hourly Employees issued by Litton Industries
Ingalls Shipbuilding - Salaried Employees issued by Litton Industries
Ingersoll-Rand Pension Plan Number One
Inland Container Corp
Inland Steel Industries
Insurance Bureau of Canada Staff Pension Plan
Insurance Company Supported Organizations
International Assoc of Lions Clubs (Retirement Inc Plan for EE)
International Brotherhood of Electrical Workers
International Brotherhood of Painters & Allied Trades Pension
International Flavors & Fragrances, Inc. Pension Plan (IFF)
International Paper Co
International Truck & Engine Corp
International UAW Staff Retirement Income Plan
International Union of Operating Engineers
Iowa Public Employees Retirement System
Iron Workers Tennessee Valley Pension
Irving Bank Corp Retirement Plan
ISO Commercial Risk Services Inc
Ispat Inland Inc
ITT Corp Retirement Plan for Salaried Employees
J C Penney Co Pension Plan
J I Case (A Tenneco Co)
J.P. Stevens Salaried Retirement Plan
JW Aluminum Company Hourly Employees
Jacuzzi Brands, Inc Master Pension Plan
Jackson Co Healthcare Authority Employees Pension Plan
Jackson Hospital Employees' Retirement Plan
Jacobsen Racine Hourly Pension Plan
James River Corp Retirement Plan for Salaried Employees
Jefferson County Employees
Jockey International, Inc.
John Crane Inc
John Deere Pension Plan for Salaried Employees
John Hancock Mutual Life Insurance Co
John Morrell & Company Salaried Employees Pension Plan
Johnson & Johnson
Johnston Industries-Opp and Micolas Mills Inc Pension Plan
Joy Technologies
Kaiser Steel Corp (admin by New York Life Insurance) Payer #13-5582869
Kellogg Company Salaried Pension Plan
Kennedy Electric Co
Kennedy Valve Pension Plan
Kentron Corporation (administered by Pacific Life)
Kentucky Teachers' Retirement System
Kerr-McGee Corporation Retirement Plan
Keyspan Retirement Plan
Kmart Employee Pension Plan
Koch Gateway Pipeline Company Employees' Retirement Plan
Kockums Industries
Kodak Retirement Income Plan
Koppers Industries Inc for Salaried Employees Pension
Kraft Foods, Inc Hourly retirement Plan
Kraft General Foods
L.M. Berry and Co Employees' Pension
Laborers National Pension Fund
Laborers Pension Trust Fund for Northern California
Laempe & Reich Corporation
Lafarge Corp
Laurentian Capital Corp
Lee Brass Company Retirement
Lee Company
Lehigh Portland Cement Company Retirement Income Plan
Liberty Mutual Employees Retirement Benefit Plan
Liberty National Life Insurance
Licensed Tugmen�s and Pilots� Pension Plan
Life of Georgia
LifeWay Christian Resources
Lilly Retirement Plan
Lincoln Electric Company
Lincoln National Corporation Employees' Retirement Plan
Lincoln National Life Ins Co (GA-5921 Can-Car,Inc.C-70)
Lions Clubs International (Retirement Income Plan for Employees)
Litton Industries as issued for Ingalls Shipbuilding
LIUNA Local Union and District Council Pension Fund
Lloyd Nolan Foundation Retirement Income Plan
Lloyd Nolan Hospital(Administered by Prudential Insurance)
Local 144 Nursing Home Pension Fund
Local 710 Health, Welfare and Pension Fund
Local 917 Pension Plan (New York, NY)
Lockheed Corp
Lockheed Martin Retirement Plan for Certain Hourly Employees
Lone Star Industries Inc.
Long Island Lighting Company
Loral Aerospace Corp
Los Angeles County Employees Retirement Association (LACERA)
Los Angeles Metro Transportation Auth Maintenance EE Retirement Income
Louis Dreyfus Pension Plan
Louisiana Sheriff's Pension & Relief Fund
Louisiana State Employees' Retirement System
Louisiana Teachers Retirement System
Louisville Firefighters Pension Fund
LTV Steel
LTV Steel Buildings
Lucent Technologies
Lukens Inc (aka Lucent Retirement Income Plan)
Lykes Bros. Steamship Co. Inc Retirement Plan
M & H Valve Pension Plan - Mc Wane Pipe
MacMillan Bloedel-Handled by NationsBank,Georgia Inst. Trust Major
Macwhyte Co
Major League Baseball Players Benefit Plan
Mallinckrodt Pension Plan
Manville Employees Retirement Plan
Marshall-Dekalb Electric Cooperative
MARTA/ATU Local 732 Employees Retirement Plan
Martin Marietta Corp
Maryland State Retirement
Massachusetts Institute of Technology
Massachusetts Teachers' Retirement Board Pension Plan
MassMutual Employee Pension Plan
Masters, Mates & Pilots Pension Plan
Maytag Corp Retirement Plan for Salaried Employees
Maywood Police Dept
MBL Life Retirement Plan & Trust
McCrory Stores Pension Plan
McDermott Inc Pension
McDonnell Douglas Corp
McGraw-Hill Employee Retirement Plan
McKesson Corp.
McLean Trucking
McWane Cast Iron Pipe Pension Plan
Mead Pension Plan
MeadWestvaco Pension Benefit Plan
MEBA Pension Trust
Mechanical Contractors- U.A. Local 119 Pension Plan
Memorial Sloan Kettering Cancer Center
Memphis Light, Gas and Water Retirement and Pension System
Menninger Retirement Plan admin Commerce Bank of Kansas City
Mercantile Stores Pension Plan
Merck & Co Salaried Employees Retirement Plan
Metropolitan Nashville Public Schools
Miami Valley Hospital Retirement Plan
Michelin Retirement Plan
Michigan Municipal Employee's Retirement System
Michigan Public School Employees Retirement System
Michigan State Employees Retirement
Mid-America Dairymen, Inc. Retirement Plan
Mid-Jersey Trucking Industry and Local 701 Pension Plan
Midland Enterprises Inc. Salaried Retirement Plan
Midstream Fuel Service, Inc.
Midwest Operating Engineers Pension Plan
Miles Inc
Milwaukee Drivers Pension Trust Fund
Mindis Recycling
Mirant Services Hourly Operations Pension Plan (Bargaining Unit Employee)
Minnesota Mining and Manufacturing Co
Mississippi Chemical Corp
Mississippi Power Co
Mississippi Public Employees' Retirement System
Missouri Public School System Retirement
Mobile Gas Service Corp
Mobile Paint Manufacturing Co., Inc.
Mobile Policemen's and Firefighters' Pension and Relief Fund
Mobile Press Register Pension Plan
Mohasco Corp
Moline Firemens Pension Fund
Monroe County Bank Pension (now S AL Bancorporation EE Pension Plan)
Montgomery County Commission
MONY Life Insurance Co Ret Income Security Plan for MONY EE
Moore Business Forms & Systems Division
Morrison Restaurants Inc
Morton International Pension Plan
Motorola Inc
Mount Vernon Mills Pension Plan
MSSA-ILA Pension Plan
Mueller Brass Products
Multimedia Retirement Plan(Advertiser & Journal)
Municipal Employees Annuity & Benefit Fund of Chicago
Municipal Retirement System of the City of Philadelphia
Munsingwear Pension Plan (93376) (Unum Life Insurance Co)
Murphy Oil Corp
Murphy Oil USA Inc
Museum of Science And Industry
Mutual of Omaha Retirement Income Plan
Mutual Savings Life Insurance Co
N.E.C.A. Local No. 145 I.B.E.W. Pension
N.E.I. Pension Plan
Nabisco - Administered by Connecticut General
Nabisco - Administered by Prudential
Nabisco Pension Plan
National Automatic Sprinkler Industry Pension Fund
National Cargo Bureau Pension Plan
National Cement Hourly Pension - adm by SouthTrust Bank
National Electrical Benefit Fund
National Elevator Industry Pension Plan
National Girl Scout Council Retirement Plan (NGSCRP-Mutal of America)
National Gypsum Co Retirement Plan (NGC Employees Retirement)
National Industrial Group Pension for Labor-Management Groups(NIGPP)
National Integrated Group Pension Plan
National Life and Accident Insurance Co Retirement Plan
National Rural Electric Cooperative Association Pension Plan
National Standard - Columbiana Hourly Employees Pension Plan
National Steel
National Tea Co
Nationwide Insurance
Navistar International Transportation
NBC Pension Plan
NCCI Employees" Retirement Plan
NCR Retirement Plan
Neles Jamesbury Inc. - admin by IBT (Investors Bank & Trust)
New England Teamsters and Trucking Industry Pension Fund
New Jersey Public Employees' Retirement System
New York City Employees' Retirement
New York Hotel Trades Council & Hotel Association Pension
New York Life Retirement Plan
New York State Policemen's and Firemen's Retirement System
New York State Retirement System
New York State Teamsters Conference Pension & Retirement Fund
New York Teachers' Retirement System
New York Times Companies Pension Plan
Newspaper Guild/Publishers - San Francisco & Northern California
NL Industries
NMU Pension Plan
Noble Drilling Employee Retirement
Noland Company Improved Retirement Plan
Noranda Finance Inc. Subsidiaries & Affiliates Retirement Plan
Norfolk Southern
North American Phillips Corp
North American Royalties
North Carolina Teachers' and State Employees' Retirement System
Northeast Alabama Regional Medical Center Retirement
Northern Indiana Public Service Co Pension Plan
Northrop Grumman
Northwest Airlines
Northwestern Steel and Wire Co
Norton Co
Norwood Clinic Pension Plan
Novartis Corp (DB SVCS Tennessee Inc)or (State Street)
NYNEX Pension
Ohio Lime Co-United Steelworkers of America Local 24 Pension
Ohio Police & Firemen's Disability and Pension Fund
Ohio Teachers Retirement System
Oklahoma Public Employees Retirement System (OPERS)
Oklahoma Teachers' Retirement System
Olin Chemicals
OMC (Outboard Marine Corp)
OMNOVA Solution Inc
Operating Engineers Pension Trust Fund
Opp and Micolas Mills Retirement Plan (Johnston Industries Inc.)
Orange County Employees Retirement System (OCERS)
Oregon Public Employees Retirement Systen(PERS)
Orlando Utilities Commission
Ormet Pension Plan
Oscar Meyer Foods Corp
Outboard Marine Corporation Employee Retirement Plan
Overnight Transportation Co
Owens-Illinois Retirement Plan
Pace Industry Union-Management Pension Fund (PIUMPF)
Pacific Mutual
Pacific States Pension Plan
Pacific Telesis Group
Painters District Council #30 Pension
Pan Am Pension Plan
Paper Industry Union-Management Pension Fund
Parade-Mobile Pension Plan (same as Mobile Press Register)
Parker Hannifin Corp-Huntsville Hrly Wage Pension Plan
Parochial Employees" Retirement System of Louisiana
Peace Officer's Annuity and Benefit Fund of Georgia
Pekin Energy administered by Diversified Investment Advisors
Pemco Aeroplex Inc (Formerly Hayes International Corp)
Penelec Pension
Penn Dixie Industries Inc. Cement Division
Pennsylvania Electric Company Employee Pension Plan
Pennsylvania Public School Employees Retirement System
Pennsylvania State Employees Retirement System
Pension Plan for Employees of United Technologies Electro Systems
Pension Plan for Salaried EE of Ciba Specialty Chemicals Corp
Peoples BancTrust Company, Inc (Peoples Bank & Trust Selma)
PERSI - Public Employee Retirement System of Idaho
Pet, Inc. Retirement Plan
Peterman State Bank
Pfizer Retirement Annuity Plan
Phelps Dodge Retirement Plan
Philadelphia Gas Works
Philip Morris Companies Inc (Fidelity Investments Institutional Operations)
Phillips Petroleum Co and Subsidiary and Affiliated Companies
Phillips- Van Heusen Corp
PHL Corp Master Trust Retirement Plan
Pillowtex Corporation Retirement Plan for Salaried
Pillsbury Retirement Plan
Pipeline Industry Pension Fund
Pitney Bowes
Pittston Master Trust
Plains Cotton Cooperative Association
Planters Bank & Trust Co
Plumbers And Pipefitters National Pension Plan
Police & Firemen's Disability and Pension Fund of Ohio
Policemen's Annuity & Benefit Fund, City of Chicago
Porritts & Spencer Inc
Port Authority of Allegheny Co Retirement& Disability Allowance Plan
PPG Retirement Income Plan
Praxair Retirement Program
Price Waterhouse
Primerica Salaried Retirement Plan
Principal Mutual Life Insurance Co
Procter & Gamble Pharmaceuticals Retirement Plan for Salaried Employees
Production Credit Association Retirement Plan
Protective Life Corp
Provident Retirement Plan for Salaried Employees
Predential Financial Group Annuity contract GA-5520
Prudential Retirement Plan
Public Employees Retirement System of Nevada
Public Employees Retirement System of Ohio

Public Hospital Board of Lauderdale & City of Florence
Public Service Company of Colorado Retirement Plan
Pullman Inc
PVH Corporation Pension Plan (Phillips-Van Heusen)
Quaker Chemical Corporation Pension Plan
Quantegy (formerly Ampex)
R. B. Pamplin Corp & Subsidiaries Pension Plan and Trust
R.J. Reynolds Tobacco Company
Ralston Purina Company
Ranger Insurance Co Pension Plan
Raytheon Aircraft Company Salary Retirement(Formerly Beech Aircraft)
Regions Retirement Plan
Reichhold Retirement Plan
Reliance Electric Co Ret Plan (REC Ret Plan Salary & Mgmt) RE-049
Republic Steel
Retail, Wholesale and Department Store Int'l Union & Industry Pension
Retirement Fund Trust- Plumbing-Heating & Piping Industry of Southern CA
Retirement Income Pl for EE of the International Assoc of Lions Clubs
Retirement Plan for Predelivery Service Corp - A Division of Ford
Reynolds Metals Company Pension Plan for Hourly Employees
Revere Hourly Pension Plan (Revere Ware Corporation)
Revlon UAW Pension Plan
Reynolds Metals Company-Alloys Plant
Rheem Manufacturing
Rhode Island Employees Retirement System
Rhodes Inc.
Risk Sciences Group Inc.
Riverwood International Employees Retirement Plan
RJR Nabisco
RMI Titanium Company Pension Plan
Roadway Express(National City Bank)
Robertson Ceco Account Pension Plan
Roche Retirement Plan of Hoffmann-LaRoche Inc
Rockford Area Dairy Industry Local 754 I.B.T.
Rock Wool Mfg. Company Revised Salaried Ret. Plan
Rock-Tenn Company
Rockwell Aerospace Salaried Retirement Plan
Rockwell International Corp Aerospace-Salary.Weekly Retirement Plan
Rockwell International-UAW Pension Plan
Rohm & Haas Pension
Rohr Inc
Royal Crown Bottling Co of Chicago
Russell Corp
RWDSU Pension Plan (Retail Wholesale and Department Store Union)
Ryan-Walsh Inc Pension Plan for Salaried Employees
Ryder System Inc.
S.D. Warren Company Cumberland Mills Hourly Employees Ret. Plan
Sanderson Plumbing Products Employee Retirement Plan
Sandoz Retirement Plan
Sangamo Weston Retirement Plan
Sappi " S D Warren Company
Sara Lee Corporation Consolidated Pension and Retirement Plan
Savannah Electric & Power Co
Savannah Foods Pension Plan
SBC Communications Inc. Pension Benefit Plan
Scapa Group, Inc.
Schlumberger Technologies Corporation Pension Plan
Schlumberger Water and Gas USA
Schlumberger Well Services and Fairchild Semiconductors Corporation
SCI Systems
SCM Corp-Allied Paper
Scott Paper
Scottsboro Aluminum L.L.C.
SCT Yarns
Seafarers Pension Plan
Sears Pension Plan
Seminole Manufacturing Co Pension Plan
Sentry (Insurance) Retirement Plan
SEPTA - Southeastern Pennsylvania Transportation Authority
Service Employees International Union, AFL-CIO, CLC
Seventh-day Adventists
Sheet Metal Workers" National Pension Fund
Sheffield Power, Water & Gas Dept
Shell Pension Trust
Shelter Insurance Employees Retirement Plan
Shenango Incorporated Pension Plan
Sheriffs Pension & Relief Fund - Louisiana
Sherwin Williams Company Salaried Employees' Retirement Plan
Shook & Fletcher Supply Co
Siemens - Allis
Siemens Energy & Automation
Simplex Pension Plan
Singer Sewing Salaried Employees Retirement Plan
Sloss Industries Corporation Pension Plan
Soft Drink & Brewery Workers Union
Solutia, Inc.
SONAT Inc Retirement Plan
Sonoco Retirement plan
South AL Bancorporation Employees Pension Plan (formerly Monroe Co Bank)
South Carolina Retirement System
South Highlands Hospital Association Employees Pension Plan
South Western Publishing Company
Southeastern Pennsylvania Transportation Authority (SEPTA on 1099)
Southern Baptist Convention " Annuity Board of S.B. Convention
Southern California IBEW-NECA Pension Plan
Southern Co Services
Southern Electric International
Southern Electrical Retirement
Southern Energy Resources Inc Hourly Operations Pension Plan
Southern Guaranty Insurance Company
Southern Iron Workers Local #709 Pension Fund
Southern Life & Health Insurance Co. Revised Retirement Plan
Southern Metal Processing Co
Southern Natural Gas Co
Southern Nuclear Operating Co. Inc.
Southern Precision Corporation Hourly Employees
Southern Progress Pension Plan-Banker's Trust Trustee
Southtrust Retirement Income Plan
Specification Rubber Salaried DBP (930008016) admin by Regions Bank
Square D Company Retirement Plan
Standard Register Co
Standex International Corporation Retirement Plan #003
State Farm Insurance Companies Retirement
State of Oklahoma Teachers' Retirement System
State Universities Retirement System of Illinois
Stauffer Chemical Company Retirement Plan
Sterling Plumbing Group Pension Plan
Stimpson, Edwin B Company (JP Morgan Chase Bank)
Stockham Valves & Fittings Pension
Stone & Webster Inc Employees Retirement Plan (JPMorgan Chase Bank)
Stone Container Corp
Strachan Shipping Company's Retirement Plan Admin by Aurora Nat'l Life
Structural Ironworkers Local 1 Pension Trust Fund
Suffolk County Carpenters Pension Plan
Sunshine Biscuits Pension Plan for Hourly Employees
Switf Spinning Mills Retirement Plan for Hourly & Salaried Employees
Swift Textiles(Dominion Textile(USA)Inc)
Swift/Esmark Inc Retirement Plan
Swisher International, Inc.
Syngenta Pension Plan-(Syng Corp)
Syntex U.S. Employees Pension Plan
T R Miller Mill Co Inc
T&N Industries
TCU Staff Retirement Plan
Teachers' Retirement System of Oklahoma
Teachers Retirement System of Texas
Teamsters Union Local 142 Pension Fund
TECO Energy Retirement Plan
Tecumseh Products (Administered by Northern Trust)
Teecco Employee Retirement Plan
Teledyne Brown Engineering
Teledyne Continental Motors
Teledyne Retirement Plan for Salaried Employees
Tenneco Retirement Plan
Tennessee Consolidated Retirement System
Texas Iron Workers" Pension Plan
Textron Pension Plan
The 1199 Health Care Employees Pension Fund
The Church Pension Fund (Episcopal Church)
The Kraft Foods, Inc Hourly Retirement Plan
The St Paul Travelers Companies, Inc
Thiokol Corp Pension Plan (now Cordant Technologies Inc Pension Plan)
Thomas & Betts Pension Plan
Thomas Foundries Pension Plan
Thomson Holdings Inc.
Thomson Newspapers
Time Warner Inc
Timken Company
Tombigbee Electric Cooperative Employees Unit Benefit
Tom's Foods Pension Plan for Hourly Employees
Tom's Foods Pension Plan for Salaried Employees
Torchmark Corp
Toshiba America, Inc.
Town of Palm Beach
Trailways Pension Plan
Transco Energy Co Retirement Plan
Tribune Company Employees Pension Plan(Chicago Tribune)
Trimfoot Salaried Employees
Trinity Industries Inc
Tri-State Carpenters & Joiners Pension Fund
TRW Salaried Pension Plan
TRW Sterling Plant Pension Plan
Tuscumbia Board of Public Utilities Employees Pension Plan
U. S. Reduction Co
UCC Employees" Pension Plan
UGTC BF Goodrich Salaried Tire Employees' Pension Plan
UGTC BF Goodrich Wage Tire Employees' Pension Plan
UGTC Pension Plan
UGTC Uniroyal Tire Pension Plan
Union Camp
Union Carbide
Union Foundry Pension Plan
Union Labor Life Insurance Co
Union Pacific Corp
Union Underwear Company, Inc.
Uniroyal Plastics (Jesup) Pension Plan
Unisys Pension Plan
UNITE Staff Retirement Plan, ACTWU Unit
United Airlines
United Association Local Union Officers and Employees Pension
United Brotherhood of Carpenters & Joiners of America
United Cities Gas Company Retirement Plan
United Counties Trust Company Retirement Plan
United Food & Commercial Workers Unions & Food Employers Trust
United Methodist Church(Retired prior to 1982 all income is exempt)
United Mine Workers of America Pension Plan
United States Pipe & Foundry Company Hourly Employees
United States Steel & Carnegie Pension Fund
United States Steelworkers of America Staff Pension
United Steelworkers of America-Alabama Gas Corp Pension Plan
United Technologies
United Union of Roofers Waterproofers and Allied Workers AFL-CIO
Universal Underwriters Group Retirement Trust
University of California Retirement Plan
University of Missouri Retirement, Disability & Death Benefit Plan
Upjohn Retirement Plan
UPS Retirement Plan
US Reduction Co
US West Pension Plan
USBI(United Technology) Retirement
USG Corp Retirement Plan
USLIFE Pension Plan
Vanity Fair Corp
Verizon Pension Plan for New York and New England Associates
Vermont American Corporation Retirement Plan
Vestal Manufacturing Company Hourly Employees
VF Corp Pension
Virginia Retirement System
Vulcan Materials
W. T. Grant
Walker Regional Medical Center Pension Plan
Walter Industries Salaried Employees Pension Plan
Warner Lambert Retirement Plan
Washington State Teachers' Retirement System
Water Works & Sewer Board of the City of Birmingham (National Bank of
Water Works Equipment Pension Plan
Wedlow, Inc., Pension Plan admin by Pension Benefit Guaranty Corp
Wehadkee Yarn Mills Pension Plan
Western Auto
Western Conference of Teamsters Pension
Western Union Pension Plan
Westinghouse Pension Plan
Westpoint Stevens Inc Hourly Retirement Plan
Westpoint Stevens Inc Retirement Plan
Wex-Tex Industries Inc.Pension Plan and Trust-623851169
Weyerhaeuser Company(Vanguard Fiduciary Trust Company)
Wheeling Police Pension Fund
White Consolidated Industries Affiliated Salaried Plan
Whittaker Corp
Will County Local 174 Carpenters Pension Fund
William Wurzabch Co, Inc. admin by Mass Mutual Life Insurance
Williams Pension Plan
Willis North America Inc Pension Plan
Wingfoot Corp
Winston Co Hospital as Burdick-West Memorial Hos (adm Lincoln Life Ins)
Wisconsin Retirement System
Witco Corporation Retirement Plan
Witco Senior Executive Retirement Plan
Wolverine Tube Inc Retirement Plan admin by Prudential Bank & Trust Co.
Woodmen of the World
Woolworth Retirement Plan
World Color
Wyle Electronics paid through Principal Life Insurance Co.
Wyle Laboratories
Xerox Corp (Administered by Metropolitan Life)
Yellow Freight System Pension Plan
Zapata Haynie Pension Plan
Zeneca Pension Plan(Formerly - ICA Americas Pension Plan)
Zircoa Inc Pension Plan for Salaried Employees

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