PWBA Office of Exemption Determinations

97-01E
11-20-96
E00005

Morrison Knudson Corp.

Issuance of Stock Warrants by Plan Sponsor to Plan Participants

PTE 96-19 (Rose’s Stores)
61 FR 11875 (Mar.22, 1996)
PTE 96-46 (Jacor)
61 FR 31958 (June 21, 1996)

97-02E
11-25-96
E00001

Ironwood Capital

Sale of asset-backed securities by Party in Interest to Plans

PTE 94-84 (Brown & Sons)
59 FR 65400 (Dec. 19, 1994)
PTE 96-22 (First Union)
61 FR 14827 (Apr. 3, 1996)

97-03E
12-09-96
E00003

Deutsche Bank

Sale of asset-backed securities by Party in Interest to Plans

PTE 94-84 (Brown & Sons)
59 FR 65400 (Dec. 19, 1994)
PTE 96-22 (First Union)
61 FR 14827 (Apr. 3, 1996)

97-04E
01-17-97
E00007

Arizona Machinery Co.

Sale of Partnership Interest in Real Property by Plan to Plan Sponsor

PTE 96-06 (WLI Industries)
61 FR 3488 (Jan. 31, 1996)
PTE 95-14 (Sammons)
60 FR 10877 (Feb. 28, 1995)

97-05E
01-23-97
E00010

Kendall/Tyco

Sale of GAC by Plan to Sponsor

PTE 95-07 (Lucky Electric)
60 FR 5732 (Jan. 30, 1995)
PTE 96-72 (Mei Technology)
61 FR 49171 (Sept. 18, 1996)

97-06E
02-24-97
E00008

Banc One & Affiliates

Reinsurance of Insurance Policy by Affiliate of Sponsor

PTE 96-49 (First Security)
61 FR 31961 (June 21, 1996)
PTE 91-66 (Agway)
56 FR 57678 (Nov. 13, 1991)

97-07E
03-10-97
E00012

Richard Bertelson PSP

Sale of Real Property by Plan to Plan Participant

PTE 96-43 (Mornell)
61 FR 25909 (May 23, 1996)
PTE 96-33 (Gail Belt)
61 FR 20277 (May 6, 1996)

97-08E
04-03-97
E00019

D. W. Associates Inc.

Sale of Real Property by Plan to Plan Trustees

PTE 96-43 (Mornell)
61 FR 25909 (May 23, 1996)
PTE 96-33 (Gail Belt)
61 FR 20277 (May 6, 1996)

97-09E
04-04-97
E00013

KeyCorp 401(k)

Sale of Mortgage Loans by Plan to Plan Sponsor

PTE 93-64 (Heritage Pullman)
58 FR 49325 (Sept. 22, 1993)
PTE 96-15 (Life Insurance)
61 FR 10025 (Mar. 12, 1996)

97-10E
04-07-97
E00015

Les Schwab PSP

Sale of Real Property by Plan to Plan Sponsor Affiliate

PTE 94-65 (Long Mftg.)
59 FR 45733 (Sept. 2, 1994)
PTE 92-60 (Publix Super Market)
47 FR 38524 (Aug. 25, 1992)

97-11E
04-07-97
E00016

Les Schwab PSP

Sale of Real Property by Plan to Plan Sponsor Affiliate

PTE 94-65 (Long Mftg.)
59 FR 45733 (Sept. 2, 1994)
PTE 92-60 (Publix Super Market)
47 FR 38524 (Aug. 25, 1992)

97-12E
04-07-97
E00017

Les Schwab PSP

Sale of Real Property by Plan to Plan Sponsor Affiliate

PTE 94-65 (Long Mftg.)
59 FR 45733 (Sept. 2, 1994)
PTE 92-60 (Publix Super Market)
47 FR 38524 (Aug. 25, 1992)

97-13E
04-07-97
E00018

Les Schwab PSP

Sale of Real Property by Plan to Plan Sponsor Affiliate

PTE 94-65 (Long Mftg.)
59 FR 45733 (Sept. 2, 1994)
PTE 92-60 (Publix Super Market)
47 FR 38524 (Aug. 25, 1992)

97-14E
04-30-97
E00020

Universal Forest Products

Sale of Real Property by Plan to Plan Sponsor

PTE 93-28 (Rectifier)
58 FR 25673 (May 14, 1993)
PTE 95-82 (PMS Consolidated)
60 FR 47610 (Sept. 13, 1995)

97-15E
06-16-97
E00023

Renco Properties Inc

Sale of Real Property by Plan to Parties in Interest

PTE 96-93 (Beall Corp PSP)
61 FR 68787 (Dec. 30, 1996)
PTE 92-62 (Cappuccio)
57 FR 38525 (Aug. 25, 1992)

97-16E
06-22-97
E00023

James Hardie Retirement PSP

Sale by Plan of Real Property

PTE 96-93 (Beall Corp PSP)
61 FR 68787 (Dec. 30, 1996)
PTE 92-63 (Telephone Real Estate)
57 FR 38525 (Aug. 25, 1992)

97-17E
06-23-97
E00027

El Rey of Hollywood Inc

Sale of Real Property by Plan to the Plan’s Sponsor, and Certain Shareholders and Officers

PTE 94-14 (Randall Smith)
59 FR 4114 (Jan. 28, 1994)
PTE 93-36 (Communication Wkrs)
58 FR 25670 (June 2, 1993)

97-18E
07-16-97
E00028

Preco Inc.

Purchase of GAC by Sponsor from Plan

PTE 95-07 (Lucky Electric)
60 FR 5732 (Jan. 30, 1995)
PTE 96-72 (Mei Technology)
61 FR 49171 (Sept. 18, 1996)

97-19E
07-16-97
E00029

Clark J. Winslow IRA

Purchase of Real Property by Plan Participant from Plan

PTE 95-11 (Hosp. Supplies)
60 FR 8095 (Feb. 10, 1995)
PTE 96-43 (Mornell)
61 FR 25909 (May 23, 1996)

97-20E
08-18-97
E00031

Progress Software Corp. 401(k)

Purchase of GAC by Sponsor from Plan

PTE 95-07 (Lucky Electric)
60 FR 5732 (Jan. 30, 1995)
PTE 96-72 (Mei Technology)
61 FR 49171 (Sept. 18, 1996)

97-21E
09-10-97
E00032

Credit Lyonnais Securities

Sale of asset-backed securities from Party in Interest to Plan

PTE 94-84 (Brown & Sons)
59 FR 65400 (Dec. 19, 1994)
PTE 96-22 (First Union)
61 FR 14827 (Apr. 3, 1996)

97-22E
09-18-97
E00034

Da-Lite

Purchase of Stock held by Plan by Participants/Fiduciaries

PTE 96-27 (Meisenbach)
61 FR 18159 (Apr. 24, 1996)
PTE 95-80 (Shepard)
60 FR 46311 (Sept. 6, 1995)

97-23E
09-22-97
E00033

K’s Merchandise

Purchase of Real Property from Plan by Plan Sponsor

PTE 94-48 (Laney/Duke)
59 FR 30048 (June 10, 1994)
PTE 97-30 (Plumbers Local)
62 FR 31630 (June 10, 1997)

97-24E
10-03-97
E00037

John R. Valaas,

Sale of Stock held by Plan to Plan Participant

PTE 95-101 (Elkin)
60 FR 55868 (Nov. 3, 1995)
PTE 93-15 (Suter)
58 FR 13095 (Mar. 9 , 1993)

97-25E
10-15-97
E00038

Sarofim

Lease of Real Property by Plan to Party in Interest

PTE 97-25 (Hughes)
62 FR 27621 (May 20, 1997)
PTE 94-63 (AT&T)
59 FR 42311 (Aug. 17, 1994)

97-26E
10-27-97
E00040

Gordon Food Service

Sale of Mortgages by Plan to Plan Sponsor

PTE 96-15 (LSW)
61 FR 10025 (Mar. 12, 1996)
PTE 93-35 (Hervey)
58 FR 31431 (June 2, 1993)

97-27E
10-29-97
E00039

Bank One

Loan to Plan by Party in Interest resulting from the liquidation of Plan’s GIC

PTE 94-78 (Union Electric)
59 FR 56554 (Nov. 14, 1994)
PTE 95-78 (Keycorp)
60 FR 46309 (Sept. 6, 1995)

97-28E
11-12-97
E00035

A.O. Smith Retirement

Sale of Real Property by Plan to Party in Interest

PTE 95-92 (Central Freight)
60 FR 49290 (Sept. 22, 1995)
PTE 93-39 (Johnson Paints)
58 FR 34821 (June 29, 1993)

97-29E
11-24-97
E00044

Malrite 401(k)

Loan by Plan Sponsor to Plan

PTE 95-78 (Keycorp)
60 FR 46309 (Sept. 6, 1995)
PTE 96-81 (Rexam)
61 FR 55325 (Oct. 25, 1996)

97-30E
12-08-97
E00046

Lord Corp.

Purchase of Plan’s GIC’s by Sponsor

PTE 95-07 (Lucky Electric)
60 FR 5732 (Jan. 30, 1995)
PTE 96-72 (Mei Technology)
61 FR 49171 (Sept. 18, 1996)

97-31E
12-29-97
E00049

First National Bank

Sale of Mortgages by Plan to Sponsor

PTE 93-23 (ELK)
58 FR 16714 (Mar. 30, 1993)
PTE 93-64 (Heritage Pullman)
58 FR 49325 (Sept. 22, 1993)

97-32E
12-29-97
E00050

First National Bank

Sale of Mortgages by Plan to Sponsor

PTE 93-23 (ELK)
58 FR 16714 (Mar. 30, 1993)
PTE 93-64 (Heritage Pullman)
58 FR 49325 (Sept. 22, 1993)

98-01E
01-26-98
E00054

Hi-Plains Hospital

Purchase of GAC’s by Plan Sponsor

PTE 97-14 (Givens)
62 FR 7275 (Feb. 18, 1997)
PTE 95-35 (Shipper’s Paper)
60 FR 20776 (Apr. 27, 1995)

98-02E
01-30-98
E00055

Intergroup Employees (FHS)

Purchase of Partnership Interest from Plan by Party in Interest

PTE 96-16 (Legent)
61 FR 10025 (Mar. 12, 1996)
PTE 97-21 (Orders Distr.)
62 FR 17207 (Apr. 9, 1997)

98-03E
03-09-98
E00058

Horner Music Inc.

Sale of Real Property by Plan to Plan Sponsor

PTE 95-11 (Hosp. Supplies)
60 FR 8095 (Feb. 10, 1995)
PTE 95-36 (WalkerProd.)
60 FR 26740 (May 18, 1995)

98-04E
03-16-98
E00063

Bay Cities Container Corp.

Lease of Real Property by Plan to Plan Sponsor

PTE 96-26 (Jack, Lyon & Jones PS)
61 FR 18159 (Apr. 24, 1996)
PTE 96-60 (Everett Clinic PS Plan)
61 FR 40004 (July 31, 1996)

98-05E
03-30-89
E00060

Tommy J. Poirier PSP

Sale of Real Property by Plan to Plan Sponsor

PTE 95-23 (Segal)
60 FR 13456 (Mar. 13, 1995)
PTE 95-32 (Annis)
60 FR 18620 (Apr. 12, 1995)

98-06E
04-29-98
E00061

Derrick & Assoc. AmeriPath

Purchase of Partnership Interests from Plan by Party in Interest

PTE 95-23 (Segal)
60 FR 13456 (Mar. 13, 1995)
PTE 96-79 (Huggler)
61 FR 54229 (Oct. 17, 1996)

98-07E
04-17-98
E00062

Merrill Lynch

Lending of Securities to Affiliates of the Lending Agent

PTE 97-63 (State Street)
62 FR 66689 (Dec. 19, 1997)
PTE 96-14 (Morgan Stanley)
61 FR 10025 (Mar. 12, 1996)
PTE 95-50 (Paloma)
60 FR 33003 (June 26, 1995)

98-08E
04-27-98
E00064

ABN AMRO Inc.

Sale of asset-backed securities from Party in Interest to Plan

PTE 97-05 (Southtrust)
62 FR 1925 (Jan. 14, 1997
PTE 97-28 (Norwest)
62 FR 27621 (May 20, 1997)

98-09E
05-11-98
E00066

Lehman Brothers Inc.

Securities Transactions described in PTE 75-1 and PTE 81-6 between Plan and certain foreign broker-dealers

PTE 97-08 (Morgan Stanley)
62 FR 4810 (Jan. 31, 1997)
PTE 97-57 (NatWest Sec.)
62 FR 56201 (Oct. 29, 1997)

98-10E
05-26-98
E00068

Neuro Assoc.

Sale of Real Property by Plan to Party in Interest

PTE 95-82 (PMS)
60 FR 47610 (Sept. 13, 1995)
PTE 97-53 (McCroskey)
62 FR 51911 (Oct. 3, 1997)

98-11E
06-29-98
E00072

Peter Cammalleri & AFC Partners

Plan loan from an individual account to a Party in Interest

PTE 97-19 (APA, Inc.)
62 FR 10085 (Mar. 5, 1997)
PTE 93-76 (Hazlehurst & Assoc.)
58 FR 57841 (Oct. 27, 1993)

98-12E
07-06-98
E00070

Ambrose J. Muenchrath

Purchase of three parcels of unimproved real property held by the plan by a Party in Interest

PTE 95-91 (Leavitt Group PSP)
60 FR 49290 (Sept. 22, 1995)
PTE 94-74 (Stephen Cranston Prof.)
59 FR 51216 (Oct. 7, 1994)

98-13E
07-06-98
E00071

Gilbert Gersenfish MD

Sale of real improved property from the Plan to a Party in Interest

PTE 93-24 (Welborn Clinic)
58 FR 18426 (Apr. 9, 1993)
PTE 96-60 (The Everett Clinic)
61 FR 40004 (July 31, 1996)

98-14E
07-28-98
E00073

Les Schwab PS Ret. Trust

Sale of a parcel of qualifying employer real property from the Plan to a Party in Interest

PTE 96-51 (Puckett Machinery Co)
61 FR 36766 (July 12, 1996)
PTE 96-37 (Budge Clinic)
61 FR 21501 (May 10, 1996)
PTE 96-18 (H.E.B. Investment)
61 FR 11875 (Mar. 22, 1996)

98-15E
08-04-98
E00080

Fina, Inc & the FINA Capital Accum. Plan

The holding or exercise by the Plans of certain warrants for the purchase of a stock of a Party in Interest

PTE 96-07 (Ventura County)
61 FR 3488 (Jan. 31, 1996)
PTE 96-36 (Spreckels Industries)
61 FR 21501 (May 10, 1996)

98-16E
08-10-98
E00076

The Rockford Pipe Trades Pension Plan

Sale of real property from the plan to a Party in Interest

PTE 96-71 (Normike Industries)
61 FR 49171 (Sept. 18, 1996)
PTE 94-09 (Holsum Bakery)
59 FR 4115 (Jan. 28, 1994)

98-17E
08-24-98
E00077

H.E.B. Investment Plan

Sale of improved real property from the Plan to a Party in Interest

PTE 96-18 (H.E.B. Investment)
61 FR 11875 (Mar. 22, 1996)
PTE 97-30 (Joint Appr. Plumbers)
62 FR 31631 (June 10, 1997)

98-18E
09-17-98
E00079

The David J. Joseph Co.

Sale by the Plan of an interest in a limited partnership to the plan sponsor

PTE 97-39 (Gart Brothers Sporting)
62 FR 41092 (July 31, 1997)
PTE 97-29 (Washington National)
62 FR 31630 (June 10, 1997)

98-19E
09-28-98
E00086

Francis J. Pizzi IRA

Sale of unimproved real property between the Plan and a Party in Interest

PTE 98-03 (Robert A. Doneff )
63 FR 1980 (Jan. 13, 1998)
PTE 96-24 (Biscayne Bay Pilots)
61 FR 18159 (Apr. 24, 1996)
PTE 96-43 (Pierre W. Mornell MD)
61 FR 25912 (May 23, 1996)

98-20E
09-30-98
E00085

Sheils Obletz Johnsen

Plan loan to a disqualified party

PTE 97-66 (PS Richard Wickerham)
62 FR 66691 (Dec. 19, 1997)
PTE 97-62 (Franklin & Davis)
62 FR 62622 (Nov. 24, 1997)

98-21E
10-06-98
E00084

Fernandez & Kalamaris MD

Plan sponsor purchase of land trusts from plan

PTE 96-16 (LEGENT Ret. Plan)
61 FR 10034 (Mar. 12, 1996)
PTE 95-57 (T.J. Lambrecht)
60 FR 359936 (July 12, 1995)

98-22E
10-13-98
E00082

Commerzbank AG

Securities Transactions described in PTE 75-1 and PTE 81-6 between Plan and certain foreign broker-dealers

PTE 97-08 (Morgan Stanley)
62 FR 4811 (Jan. 31, 1997)
PTE 97-57 (T.J. Lambrecht)
62 FR 56201 (July 12, 1995)

98-23E
10-09-98
E00087

Drs. Ferguson & Lolley Surgery Assoc.

Sale by Plan of Real Property

PTE 95-88 (Donald D Busker IRA)
60 FR 49011 (Sept. 21, 1995)
PTE 95-11 (Hosp. Supplies)
60 FR 8095 (Feb. 10, 1995)

98-24E
10-28-98
E00089

Capital One Bank

Purchase by plan of asset-backed securities representing a pool of credit card receivables

PTE 98-13 (MBNA America Bank)
63 FR 10720 (Apr. 7, 1998)
PTE 98-14 (Citibank)
63 FR 17027 (Apr. 7, 1998)

98-25E
11-02-98
E00088

McMillan & Associates

Plan sponsor purchases unimproved property by the Plan

PTE 95-11 (Hospital Supplies)
60 FR 8095 (Feb. 10, 1995)
PTE 94-14 (Randall W. Smith)
59 FR 4114 (Jan. 28, 1994)

98-26E
11-09-98
E00090

Dr. Michael D. Hoffman PSP

Sale of improved real property by the plan to a Party in Interest

PTE 95-12 (Clarence E. Coker Jr)
60 FR 8095 (Feb. 10, 1995)
PTE 94-66 (Thomas G. Soper MD)
59 FR 45733 (Sept. 2, 1994)

98-27E
12-02-98
E00093

Downey Brand Seymour & Rohwer

Sale by the Plan of Limited Partnership interest to a Party in Interest

PTE 95-23 (Terry Segal P.C.)
60 FR 13456 (Mar. 13, 1995)
PTE 95-32 (Annis, Mitchell, et al)
60 FR 18620 (Apr. 12, 1995)

98-28E
12-21-98
E00106

J.W. Brewer Tire Co. Inc.

Sale of two mortgage notes by the Plan to a Party in Interest

PTE 97-65 (Valley Forge)
62 FR 66689 (Dec. 19, 1997)
PTE 96-15 (Life Insurance Corp)
61 FR 10025 (Mar. 12, 1996)

98-29E
12-24-98
E00101

Downey Brand Seymour & Rohwer

Sale of a limited partnership interest by a Plan to a Party in Interest

PTE 95-23 (Terry Segal PC)
60 FR 13456 (Mar. 13, 1995)
PTE 96-79 (Huggler & Silverang)
61 FR 54229 (Oct. 17, 1996)

98-30E
12-24-98
E00102

Downey Brand Seymour & Rohwer

Sale of a limited partnership interest by a Plan to Parties in Interest

PTE 95-23 (Terry Segal PC)
60 FR 13456 (Mar. 13, 1995)
PTE 96-79 (Huggler & Silverang)
61 FR 54229 (Oct. 17, 1996)

98-31E
12-28-98
E00103

Radiology Assoc. of Tampa Ret. Plan

Sale of unimproved real property by the Plan to Parties in Interest

PTE 95-12 (Clarence E. Coker Jr)
60 FR 8095 (Feb. 10, 1995)
PTE 94-66 (Thomas G. Soper MD)
59 FR 45733 (Sept. 2, 1994)

99-01E
01-04-99
E00104

Morgan Stanley & Co.

Lending of Securities to Affiliates of the Lending Agent

PTE 98-24 (Goldman Sachs)
63 FR 29435 (May 29, 1998)
PTE 98-32 (Union Bk Switzerland)
63 FR 36958 (July 8, 1998)

99-02E
01-08-99
E00107

South Texas Newborn Associates

Sale by Plan, individual accounts, of real property to a Party in Interest

PTE 96-78 (Zerhusen & Ghazi MD)
61 FR 54229 (Oct. 17, 1996)
PTE 95-102 (Age-Based PS Plan)
60 FR 55868 (Nov. 3, 1995)
PTE 93-79 (Robert W. McCurdy)
58 FR 60215 (Nov. 15, 1993)
PTE 94-05 (David Rothman MD)
59 FR 2621 (Jan. 18, 1994)
PTE 95-11 (Hospital Supplies Inc)
60 FR 8095 (Feb. 10, 1995)
PTE 95-22 (Valley Transplants)
60 FR 13456 (Mar. 13, 1995)
PTE 96-43 (Pierre W. Mornel MD)
61 FR 25909 (May 23, 1996)

99-03E
01-19-99
E00110

Wisdom Import Sales Co.

Sale of real estate investments by the Plan to a Party in Interest

PTE 94-48 (Laney & Duke)
59 FR 30048 (June 10, 1994)
PTE 97-30 (Joint Appr. Plumbers)
62 FR 31630 (June 10, 1997)
PTE 96-05 (J.H. Heafner Co)
61 FR 3478 (Jan. 31, 1996)
PTE 97-39 (Gart Bros. Sporting)
62 FR 41088 (July 31, 1997)
PTE 97-65 (Valley Forge)
62 FR 66689 (Dec. 19, 1997)
PTE 96-15 (Life Insurance Corp)
61 FR 10025 (Mar. 12, 1996)

99-04E
01-19-99
E00111

Wisdom Import Sales Co.

Sale of real estate investments by the Plan to a Party in Interest

PTE 97-65 (Valley Forge)
62 FR 66689 (Dec. 19, 1997)
PTE 96-15 (Life Insurance Corp)
61 FR 10025 (Mar. 12, 1996)

99-05E
01-19-99
E00112

Wisdom Import Sales Co.

Sale of real estate investments by the Plan to a Party in Interest

PTE 94-48 (Laney & Duke)
59 FR 30048 (June 10, 1994)
PTE 97-30 (Joint Appr. Plumbers)
62 FR 31630 (June 10, 1997)

99-06E
01-20-99
E00109

CARE Health Care Plan

Plan lease of improved real property to a Party in Interest

PTE 98-18 (Consolidated Assoc.)
63 FR 19955 (Apr. 22, 1998)
PTE 95-90 (Texas Commerce Bank)
60 FR 49289 (Sept. 22, 1995)
PTE 95-75 (Construction Laborers)
60 FR 44905 (Aug. 29, 1995)

99-07E
01-23-99
E00108

Hawkins Chemical Inc.

Plan sells annuity contracts to plan sponsor

PTE 94-46 (Alberici Companies)
59 FR 30048 (June 10, 1994)
PTE 96-66 (Hach Company)
61 FR 44081 (Aug. 27, 1996)

99-08E
01-29-99
E00114

H.B. “Bud” Hayden Jr. IRA

Plan sells fee title in commercial real estate to a Party in Interest

PTE 98-29 (Knoxville Surgical )
63 FR 33727 (June 19, 1998)
PTE 97-04 (Summit Sheet Metal)
62 FR 1925 (Jan. 14, 1997)

99-09E
02-15-99
E00113

Hy-Vee Employees’ PS & 401(k)

Sale of improved real property by the Plan to a Party in Interest

PTE 94-65 (Long Mfg. N.C. Inc)
59 FR 45733 (Sept. 2, 1994)
PTE 96-18 (H.E.B. Investment)
61 FR 11875 (Mar. 22, 1996)

99-10E
03-06-99
E00115

First South Utility Construction Inc.

Plan sells to a Party in Interest shares of a limited partnership

PTE 96-25 (Zausner Foods Corp)
61 FR 18159 (Apr. 24, 1996)
PTE 97-26 (ADP Fluor Daniel)
62 FR 27621 (May 20, 1997)

99-11E
03-26-99
E00116

Bank of America

Purchase by plan of asset-backed securities representing a pool of credit card receivables

PTE 98-13 (MBNA America Bank)
63 FR 10720 (Apr. 7, 1998)
PTE 98-14 (Citibank)
63 FR 17027 (Apr. 7, 1998)
PTE 97-26 (ADP Fluor Daniel)
62 FR 27621 (May 20, 1997)

99-12E
04-20-99
E00118

Family Orthopedic Assoc. 401(k)

Sale of real property from an individual accounts in Plan to a Party in Interest

PTE 96-78 (Zerhusen & Ghazi MD)
61 FR 54229 (Oct. 17, 1996)
PTE 94-14 (Randall W. Smith MD)
59 FR 4114 (Jan. 28, 1994)

99-13E
05-21-99
E00120

Entec Polymers Inc.

Sale of certain land trust by the Plan to the sponsor

PTE 96-06 (WLI Industries)
61 FR 3488 (Jan. 31, 1996)
PTE 95-57 (T.J. Lambrecht)
60 FR 35936 (July 12, 1995)

99-14E
06-14-99
E00123

Liberty National Life Insurance

Sale by the Plan of certain residential mortgages to a Party in Interest

PTE 97-65 (Valley Forge)
62 FR 66689 (Dec. 19, 1997)
PTE 96-15 (Life Insurance Corp)
61 FR 10025 (Mar. 12, 1996)

99-15E
06-10-99
E00122

Tenco Tractor Inc. PSP

Sale of interest in promissory notes by plan to a Party in Interest

PTE 98-50 (John V. Vick)
63 FR 56227 (Oct. 21, 1998)
PTE 97-65 (Valley Forge)
62 FR 66689 (Dec. 19, 1997)

99-16E
06-27-99
E00124

Broyhill Furniture Industries Inc.

Plan sponsor purchases improved real property from the Plan

PTE 98-29 (Knoxville Surgical)
63 FR 33727 (June 19, 1998)
PTE 94-65 (Long Mfg. Inc)
59 FR 45733 (Sept. 2, 1994)

99-17E
07-24-99
E00128

Glaziers Local 1940 Pension Fund

Sale by the Plan to the Plan sponsor of improved real property

PTE 97-36 (Operating Engineers)
62 FR 41088 (July 31, 1997)
PTE 97-30 (Joint Appr. Plumbers)
62 FR 31630 (June 10, 1997)

99-18E
08-17-99
E00129

National Spinning Co. Inc 401(k)

Interest free loan from the employer to the Plan

PTE 99-19 (vonRoll isola Sav Plan)
64 FR 24423 (May 6, 1999)
PTE 94-58 (Hollingsworth & Vose)
59 FR 38205 (July 27, 1994)

99-19E
08-27-99
E00134

Owens Group LTD

A Party in Interest purchases property from the Plan

PTE 97-30 (Joint Appr. Plumbers)
62 FR 31630 (June 10, 1997)
PTE 96-18 (H.E.B. Investment)
61 FR 11875 (Mar. 22, 1996)

99-20E
09-01-99
E00136

St. Andrews Corp. PSP

Sale of certain shares of stock by the Plan to a disqualified person with respect to the Plan

PTE 95-21 (Wadco, Inc)
60 FR 13455 (Mar. 13, 1995)
PTE 96-27 (IRA John Meisenbach)
61 FR 18159 (Apr. 24, 1996)

99-21E
09-08-99
E00135

Merrill Lynch Pierce Fenner & Smith Inc

Securities Transactions described in PTE 75-1 and PTE 81-6 between Plan and certain foreign broker-dealers

PTE 99-04 (Salomon Smith Barney)
64 FR 4127 (Jan. 27, 1999)
PTE 98-62 (Barclays Bank PLC)
61 FR 71307 (July 31, 1996)

99-22E
09-28-99
E00137

Union Carbide Supplemental Life Ins. Plan

A reinsurance transaction by the Plan sponsor and a Party in Interest to provide life insurance benefits to participants in the Plan

PTE 96-95 (Zions Bancorproation)
61 FR 68790 (Dec. 24, 1996)
PTE 96-49 (First Security Group)
61 FR 31961 (June 21, 1996)

99-23E
10-08-99
E00139

Ukrop’s Super Markets

Sale by the Plan of certain limited partnership interests to the Plan sponsor

PTE 97-29 (Washington National)
62 FR 31630 (June 10, 1997)
PTE 96-10 (Intrenet)
61 FR 3488 (Jan. 31, 1996)

99-24E
10-14-99
E00140

Gambone Brothers Construction Company

Sale by Plan of real property to a Party in Interest

PTE 98-19 (Thornton, Hegg, Reif)
63 FR 19955 (Apr. 22, 1998)
PTE 95-82 (PMS PSP)
60 FR 47610 (Sept. 13, 1995)
PTE 96-71 (Normike Industries)
61 FR 49171 (Sept. 18, 1996)
PTE 97-51 (H. Weiss & Co.)
62 FR 48672 (Sept. 16, 1997)

99-25E
10-15-99
E00132

Old Kent Bank

Provision of Services

PTE 97-47 (AmSouth Bk Alabama)
62 FR 47054 (Sept. 5, 1997)
PTE 95-51 (Fst Nat’l Bk of Boston)
60 FR 33004 (June 26, 1995)

99-26E
10-24-99
E00138

Halstead, Jones, Thomas & Hooks IRA

Purchase of shares of a closely-held bank holding company from IRAs by the owner of each IRA

PTE 97-45 (Ronald L. Chez IRA)
62 FR 47050 (Sept. 5, 1997)
PTE 97-48 (Martin D. Ross IRA)
62 FR 47050 (Sept. 5, 1997)
PTE 96-27 (IRA John Meisenbach)
61 FR 18159 (Apr. 24, 1996)

99-27E
10-30-99
E00141

Bank One Corporation

Purchase by plan of asset-backed securities representing a pool of credit card receivables

PTE 98-13 (MBNA America Bank)
63 FR 10720 (Apr. 7, 1998)
PTE 98-14 (Citibank)
63 FR 17027 (Apr. 7, 1998)

99-28E
11-04-99
E00145

Chase Manhattan Bank

Employer rebates to the Plan the investment advisory fee the employer receives as investment manager for the Plan(s)

PTE 97-16 (US Trust Co of NY)
62 FR 7275 (Mar. 5, 1997)
PTE 95-51 (Fst Nat’l Bk of Boston)
60 FR 33004 (June 26, 1995)

99-29E
11-24-99
E00149

Chapin Medical Co.

Sale by the Plan of unimproved property to a Party in Interest

PTE 96-78 (Zerhusen & Ghazi MD)
61 FR 54229 (Oct. 17, 1996)
PTE 95-102 (Carolina OB-GYN)
60 FR 55868 (Nov. 3, 1995)

99-30E
12-08-99
E00154

Finch, Pitchell, Sims Jr., Strickland IRAs

Sale of shares of closely-held common stock by IRAs to disqualified persons

PTE 99-06 (IRAs for Hummel, et al)
64 FR 4127 (Jan. 27, 1999)
PTE 98-38 (IRAs Roark, Young)
63 FR 42079 (Aug. 6, 1998)

99-31E
12-20-99
E00152

Ironwood Capital LTD

Sale of asset-backed securities from Party in Interest to Plan

PTE 98-08 (PNC Capital Markets)
63 FR 8497 (Feb. 19, 1998)
PTE 99-11 (Mellon Financial )
64 FR 11045 (Mar. 8, 1999)

99-32E
12-25-99
E00155

Cardiovascular Surgery Assoc. 401(k) PSP

Sale of unimproved real property by the Plan to a Party in Interest

PTE 96-78 (Zerhusen & Ghazi MD)
61 FR 54229 (Oct. 17, 1996)
PTE 98-16 (Overland, Ordal et al)
63 FR 17020 (Apr. 7, 1998)

00-01E
01-05-00
E00161

Whitley Memorial Hospital

Loan to the Plan by Plan Sponsor

PTE 95-13 (Alucobond Tech.)
60 FR 8095 (Feb. 10, 1995)
PTE 95-78 (KeyCorp)
60 FR 46309 (Sept. 6, 1995)

00-02E
01-22-00
E00156

Unifirst Corp.PSP

Sale of Plan interest in a parcel of unimproved real property to the Plan sponsor

PTE 96-93 (Beall Corporation)
61 FR 68787 (Dec. 30, 1996)
PTE 98-37 (McClain’s RV Inc)
63 FR 38853 (July 20, 1998)

00-03E
02-05-00
E00158

Kimley-Horn & Assoc. Ret Savings

Sale by Plan of Real Property

PTE 98-37 (McClain’s RV 401(k))
63 FR 38853 (July 20, 1998)
PTE 96-93 (Beall Corp PSP)
61 FR 68787 (Dec. 30, 1996)

00-04E
02-05-00
E00159

Kimley-Horn & Assoc. Money Purchase

Sale by Plan of Real Property

PTE 98-37 (McClain’s RV 401(k))
63 FR 38853 (July 20, 1998)
PTE 96-93 (Beall Corp PSP)
61 FR 68787 (Dec. 30, 1996)

00-05E
02-12-00
E00162

Greenwood Trust Co.

Purchase by plan of asset-backed securities representing a pool of credit card receivables

PTE 98-13 (MBNA America Bank)
63 FR 10720 (Apr. 7, 1998)
PTE 98-14 (Citibank)
63 FR 17027 (Apr. 7, 1998)

00-06E
02-27-00
E00165

Miller & Solomon General Contractors

Sale by Plan of Employer Securities

PTE 96-29 (Floral Glass & Mirror)
61 FR 18159 (Apr. 24, 1996)
PTE 96-27 (IRA John Meisenbach)
61 FR 18159 (Apr. 24, 1996)

00-07E
03-05-00
E00166

Linker Marketing Co.

Sale by Plan of Real Property to a Party in Interest

PTE 96-43 (Pierre W. Mornell MD)
61 FR 25909 (May 23, 1996)
PTE 98-15 (Massachusetts Mutual)
63 FR 17020 (Apr. 7, 1998)

00-08E
03-07-00
E00163

Operating Engineers LU 17

Sale by Plan of Real Property to a Party in Interest

PTE 96-65 (Bill Ussery Motors)
61 FR 44081 (Aug. 27, 1996)
PTE 96-83 (Oper. Eng. LU 150)
61 FR 58231 (Nov. 13, 1996)

00-09E
03-12-00
E00167

Penn Camera Exchange Inc.

Sale by Plan of Real Property to a Party in Interest

PTE 97-65 (Valley Forge)
62 FR 66689 (Dec. 19, 1997)
PTE 96-15 (Life Insurance Corp)
61 FR 10025 (Mar. 12, 1996)

00-10E
03-15-00
E00168

Minkoff Co.

Sale by Plan of 3rd party notes

PTE 97-65 (Valley Forge)
62 FR 66689 (Dec. 19, 1997)
PTE 96-15 (Life Insurance Corp)
61 FR 10025 (Mar. 12, 1996)

00-11E
04-08-00
E00173

Carl Acebes Custodial IRA

Sale by Plan of Real Property

PTE 95-88 (Donald D Busker IRA)
60 FR 49011 (Sept. 21, 1995)
PTE 96-78 (Zerhusen & Ghazi MD)
61 FR 54229 (Oct. 17, 1996)

00-12E
05-13-00
E00174

Conradco Inc.

Sale by the Plan of real property to a Party in Interest

PTE 96-78 (Zerhusen & Ghazi MD)
61 FR 54229 (Oct. 17, 1996)
PTE 94-14 (Randall W. Smith MD)
59 FR 4114 (Jan. 28, 1994)

00-13E
06-02-00
E00175

Singer Organization Inc. PSP

Sale by Plan of Real Property

PTE 99-35 (H.H. Borland Inc PSP)
64 FR 46422 (Aug. 25, 1999)
PTE 99-38 (MICO Inc)
64 FR 53736 (Oct. 4, 1999)

00-14E
06-07-00
E00177

Plumbers Supply Co. Inc.

Sale of the Plan’s mortgage portfolio to a Party in Interest

PTE 97-65 (Valley Forge)
62 FR 66689 (Dec. 19, 1997)
PTE 96-15 (Life Insurance Corp)
61 FR 10025 (Mar. 12, 1996)

00-15E
06-08-00
E00176

NECA-IBEW LU 176 JATC Electrical Fund

Sale by the Plan of real property to a Party in Interest

PTE 95-11 (Hospital Supplies)
60 FR 8095 (Feb. 10, 1995)
PTE 94-14 (Randall W. Smith MD)
59 FR 4114 (Jan. 28, 1994)

00-16E
06-17-00
E00178

Precision Machining Inc.

Sale by Plan of Real Property

PTE 98-29 (Knoxville Surg Group)
63 FR 33731 (June 19, 1998)
PTE 97-36 (Oper. Eng. LU 150)
62 FR 41092 (July 31, 1997)

00-17E
06-22-00
E00179

Cal Sierra Disposal Inc. PSP

Sale by the Plan of certain unimproved real property to a Party in Interest

PTE 98-30 (Jack Mayesh Florist)
63 FR 33727 (June 19, 1998)
PTE 98-37 (McClain’s RV 401(k))
63 FR 38853 (July 20, 1998)
PTE 99-18 (State Bankshares)
64 FR 24422 (May 6, 1999)
PTE 2000-04 (TMI Systems)
65 FR 4854 (Feb. 1, 2000)

00-18E
07-01-00
E00180

Credit Suisse First Boston

Lending of Securities to Affiliates of the Lending Agent

PTE 98-32 (Union Bk Switzerland)
63 FR 36958 (July 8, 1998)
PTE 98-23 (Bankers Trust Co)
63 FR 29435 (May 29, 1998)
PTE 99-50 (Bankers Trust Co)
65 FR 534 (Jan. 5, 2000)

00-19E
07-16-00
E00181

American Express

Purchase by plan of asset-backed securities representing a pool of credit card receivables

PTE 98-13 (MBNA America Bank)
63 FR 10720 (Apr. 7, 1998)
PTE 98-14 (Citibank)
63 FR 17027 (Apr. 7, 1998)

00-20E
08-19-00
E00183

J.P. Morgan

Securities Transactions described in PTE 75-1 and PTE 81-6 between Plan and certain foreign broker-dealers

PTE 98-62 (Barclays Bank)
63 FR 71307 (Dec. 24, 1998)
PTE 99-04 (Salomon Smith Barney)
64 FR 4127 (Jan. 27, 1999)

00-21E
09-22-00
E00187

Goldberg, Kohn, Bell, Black, Rosenbloom & Moritz IRA

Purchase by Plan of employer securities

PTE 96-05 (J.H. Heafner Co)
61 FR 3478 (Jan. 31, 1996)
PTE 99-18 (State Bankshares)
64 FR 24422 (May 6, 1999)

00-22E
10-04-00
E00188

Farmers & Merchants Bank of Long Beach PSP

Sale by Plan of 3rd party notes

PTE 96-15 (Life Insurance)
61 FR 10025 (Mar. 12, 1996)
PTE 99-37 (Modern Woodmen)
64 FR 52551 (Sept. 29, 1999)

00-23E
10-05-00
E00189

Alexander P. Golden III IRA

Sale by Plan of other securities

PTE 97-44 (1st Source Bank)
62 FR 47050 (Sept. 5, 1997)
PTE 99-06 (IRAs for Hummel, et al)
64 FR 4127 (Jan. 27, 1999)

00-24E
10-11-00
E00192

Doskocil Manufacturing Co. 401(k)

Sale by Plan of real property

PTE 98-37 (McClain’s RV Inc)
63 FR 38854 (July 20, 1998)
PTE 98-19 (Thornton Hegg et al)
63 FR 19960 (April 22, 1998)

00-25E
10-13-00
E00190

Aldrich, Schulten, Holec & Smith Mds

Sale by Plan of Real Property

PTE 99-35 (H.H. Borland Inc PSP)
64 FR 46422 (Aug. 25, 1999)
PTE 96-24 (Biscayne Bay Pilots)
61 FR 18159 (Apr. 24, 1996)
PTE 96-78 (Zerhusen & Ghazi MD)
61 FR 54229 (Oct. 17, 1996)
PTE 98-16 (Overland, Ordal et al)
63 FR 17020 (Apr. 7, 1998)

00-26E
10-17-00
E00191

James Edgerton & Dennis E. Ver Mulm IRA

Sale by Plan of other securities

PTE 99-28 (Gaetano Lombardo )
64 FR 38481 (July 16, 1999)
PTE 97-45 (Ronald L. Chez IRA)
62 FR 47050 (Sept. 5, 1997)

00-27E
11-01-00
E00186

Westdeutsche Landersbank Girozentrale

Sale by Plan of other securities

PTE 99-04 (Salomon Smith Barney)
64 FR 4127 (Jan. 27, 1999)
PTE 98-62 (Barclays Bank PLC)
61 FR 71307 (July 31, 1996)

00-28E
11-24-00
E00194

Deutsche Bank

Securities Transactions described in PTE 75-1 and PTE 81-6 between Plan and certain foreign broker-dealers

PTE 99-04 (Salomon Smith Barney)
64 FR 4127 (Jan. 27, 1999)
PTE 99-45 (Donaldson et al)
64 FR 61138 (Nov. 9, 1999)

00-29E
11-30-00
E00195

DW Productions Inc. PSP

Sale by Plan of real property

PTE 99-35 (H.H. Borland Inc PSP)
64 FR 46422 (Aug. 25, 1999)
PTE 98-05 (Robert Herzog PSP)
63 FR 03773 (Jan. 26, 1998)

00-30E
12-03-00
E00196

Nomura Corporate Research & Asset Mgmt.

QPAM where Affiliate has been convicted of a felony

PTE 97-13 (GE Capital Investment)
62 FR 07278 (Feb. 18, 1997)
PTE 97-10 (PanAgora Asset Mgt.)
62 FR 04813 (Jan. 31, 1997)

00-31E
12-22-00
E00200

Ladowicz, Coatar, Roe, Westberg, Camino et al IRAs

Sale by Plan of other securities

PTE 99-05 (Brune Glowacki et al)
64 FR 04131 (Jan. 28, 1999)
PTE 98-38 (IRAs Roark, Young)
63 FR 42079 (Aug. 6, 1998)

00-32E
12-22-00
E00198

Adams Brothers Interiors Inc.

Sale by Plan of partnership interests

PTE 99-18 (State Bankshares Inc)
64 FR 24423 (May 6, 1997)
PTE 97-39 (Gart Brothers Sporting)
62 FR 41093 (July 31, 1997)

00-33E
12-27-00
E00201

Waste Management Pension Plan

Sale by Plan of partnership interests

PTE 00-04 (TMI System Design)
65 FR 04854 (Feb. 1, 2000)
PTE 99-18 (State Bankshares)
64 FR 24423 (May 6, 1999)

01-01E
02-03-01
E00205

Porpoise Productions LTD PSP & Trust

Sale by Plan of real property

PTE 00-20 (Taylor M. Cole IRA)
65 FR 25953 (May 4, 2000)
PTE 98-05 (Robert Herzog PSP)
63 FR 03773 (Jan. 26, 1998)

01-02E
02-26-01
E00206

Credit Suisse First Boston

QPAM where Affiliate has been convicted of a felony

PTE 97-10 (PanAgora Asset Mgmt)
62 FR 4813 (Jan. 31, 1997)
PTE 97-13 (GE Capital Investment)
62 FR 7278 (Feb. 18, 1997)

01-03E
03-03-01
E00207

Little Rock Diagnostic

Sale by Plan of real property

PTE 98-37 (McClain’s RV Inc)
63 FR 38854 (July 20, 1998)
PTE 00-23 (Bay Internists Inc)
65 FR 33377 (May 23, 2000)

01-04E
03-03-01
E00210

NECA-IBEW LU 176 JATC

Sale by Plan of real property

PTE 97-30 (Plumbers LU 27)
62 FR 31631 (June 10, 1997)
PTE 97-36 (Oper. Eng. LU 150)
62 FR 41092 (July 31, 1997)

01-05E
03-24-01
E00211

Meaden Screw Products Co PS 401(k) Plan

Sale of shares of stock (one-time sale for cash) from the Plan to a Party in Interest

PTE 96-32 (Coin Acceptors Inc)
61 FR 20277 (May 6, 1996)
PTE 98-39 (William M Hitchcock)
63 FR 42080 (August 6, 1998)

01-06E
03-31-01
E00208

Plumbers’ & Pipefitters’ Welfare Fund

Purchase by Plan of real property from the Union in a one-time transaction for cash

PTE 98-12 (Hawaii Laborers’)
63 FR 12843 (March 16, 1998)
PTE 98-31 (Pipefitters LU 537)
63 FR 33731 (June 19, 1998)

01-07E
04-04-01
E00216

John K. Worz IRA

Sale by holdings of common stock & warrants issued by a C Corp that is converting to an S Corp

PTE 98-38 (Roark, Young et al)
63 FR 42079 (August 6, 1998)
PTE 98-59 (Albright, Hamre et al)
63 FR 69326 (December 16, 1998)

01-08E
04-04-01
E00217

Dwayne D. Porter IRA

Sale by holdings of common stock & warrants issued by a C Corp that is converting to an S Corp

PTE 98-38 (Roark, Young et al)
63 FR 42079 (August 6, 1998)
PTE 98-59 (Albright, Hamre et al)
63 FR 69326 (December 16, 1998)

01-09E
04-04-01
E00218

William C. Napier IRA

Sale by holdings of common stock & warrants issued by a C Corp that is converting to an S Corp

PTE 98-38 (Roark, Young et al)
63 FR 42079 (August 6, 1998)
PTE 98-59 (Albright, Hamre et al)
63 FR 69326 (December 16, 1998)

01-10E
04-04-01
E00219

Myrtice Smith Lester IRA

Sale by holdings of common stock & warrants issued by a C Corp that is converting to an S Corp

PTE 98-38 (Roark, Young et al)
63 FR 42079 (August 6, 1998)
PTE 98-59 (Albright, Hamre et al)
63 FR 69326 (December 16, 1998)

01-11E
04-04-01
E00220

Henry G. Green III IRA

Sale by holdings of common stock & warrants issued by a C Corp that is converting to an S Corp

PTE 98-38 (Roark, Young et al)
63 FR 42079 (August 6, 1998)
PTE 98-59 (Albright, Hamre et al)
63 FR 69326 (December 16, 1998)

01-12E
04-04-01
E00221

George F. Snell IRA

Sale by holdings of common stock & warrants issued by a C Corp that is converting to an S Corp

PTE 98-38 (Roark, Young et al)
63 FR 42079 (August 6, 1998)
PTE 98-59 (Albright, Hamre et al)
63 FR 69326 (December 16, 1998)

01-13E
04-04-01
E00222

Charles Porter IRA

Sale by holdings of common stock & warrants issued by a C Corp that is converting to an S Corp

PTE 98-38 (Roark, Young et al)
63 FR 42079 (August 6, 1998)
PTE 98-59 (Albright, Hamre et al)
63 FR 69326 (December 16, 1998)

01-14E
04-04-01
E00223

Harry J. Bell IRA

Sale by holdings of common stock & warrants issued by a C Corp that is converting to an S Corp

PTE 98-38 (Roark, Young et al)
63 FR 42079 (August 6, 1998)
PTE 98-59 (Albright, Hamre et al)
63 FR 69326 (December 16, 1998)

01-15E
04-20-01
E00212

KeyCorp and Its Affiliates

Receipt of fees from mutual funds

PTE 97-47 (AmSouth Bk Alabama)
62 FR 47054 (September 5, 1997)
PTE 98-49 (Harris Trust)
63 FR 56227 (October 21, 1998)
PTE 00-66 (Allfirst Bank)
65 FR 80461 (December 21, 2000)

01-16E
04-27-01
E00213

Jose F. Font MD PA Profit Sharing Plan and Trust

Sale of real estate by Plan to a party in interest

PTE 00-20 (Taylor M. Cole IRA)
65 FR 25953 (May 4, 2000)
PTE 96-89 (John A. Colglazier)
61 FR 64766 (December 6, 1996)

01-17E
05-14-01
E00214

Dow Chemical Co Emp. Paid & Dependent Life Ins. DORINCO Insurance Co.

Captive Reinsurance

01-18E
05-30-01
E00224

American Refrigeration Supplies Inc. 401(k) Profit Sharing Plan

Sale out by Plan of limited partnership interests

01-34E
10-31-01
E00242

PTE 99-10 (GUS Plan)
64 FR 11045 (March 8, 1999)PTE 99-02 (Toledo Clinic Inc)

64 FR 03319 (January 21, 1999)

PTE 00-59 (Deutsche Bank)
65 FR 70PTE 01-07 (American Express) 618 (November 24, 2000)
66 FR 10323 (February 14, 2001)
PTE 00-30 (Barclays Bank PLC)
65 FR 37165 (June 13, 2000)

PTE 99-28 (Gaetano Lombardo)
PTE 97-45 (Chez & Kuntz IRA)
64 FR 38481 (July 16, 1999)
62 FR 47053 (September 5, 1997)