Companies incorporated in MASSACHUSETTS, United States

NUVEEN MARYLAND DIVIDEND ADVANTAGE MUNICIPAL FUND
MANAGERS AMG FUNDS
VAN KAMPEN SENIOR FLOATING RATE FUND
MERCURY HW VARIABLE TRUST
INVESTORS CAPITAL HOLDINGS LTD
SEPARATE ACCOUNT VA-P OF FIRST ALLMERICA FIN LIFE INSUR CO
PUTNAM GROWTH & INCOME FUND II
ALLMERICA SELECT SEP ACCT OF 1ST ALLMERICA FIN LIFE INS CO
DANFORTH ASSOCIATES INC /MA
JP MORGAN FUNDS
JP MORGAN INSTITUTIONAL FUNDS
EPRESENCE INC
COVENTRY GROUP
INDEPENDENCE ONE MUTUAL FUNDS
THERMO CARDIOSYSTEMS INC
FIDELITY CONCORD STREET TRUST
ELITE GROUP OF MUTUAL FUNDS
LUXTEC CORP /MA/
PUTNAM MASSACHUSETTS TAX EXEMPT INCOME FUND II
LIBERTY STEIN ROE FUNDS MUNICIPAL TRUST
LORD ABBETT & CO
LIFELINE SYSTEMS INC
OPPENHEIMER GOLD & SPECIAL MINERALS FUND
FIDELITY MT VERNON STREET TRUST
ROGERS CORP
IONICS INC
MORGAN STANLEY DEAN WITTER INTERNATIONAL FUND
PILGRIM EQUITY TRUST
LIBERTY FUNDS TRUST IX
DIVERSIFIED INVESTORS STRATEGIC ALLOCATION FUNDS
EV CLASSIC SENIOR FLOATING RATE FUND /MA/
DIVERSIFIED INVESTORS FUNDS GROUP
PUTNAM TAX FREE HEALTH CARE FUND
AMERICAN BAR ASSOCIATION MEMBERS STATE STREET COLLECTIVE TR
EATON VANCE PRIME RATE RESERVES
WARBURG PINCUS NEW YORK INTERMEDIATE MUNICIPAL FUND
PUTNAM PENNSYLVANIA TAX EXEMPT INCOME FUND
PILGRIM SMALLCAP OPPORTUNITIES FUND
FEDERATED EQUITY FUNDS
PUTNAM NEW YORK TAX EXEMPT INCOME TRUST
BRT REALTY TRUST
BABSON DAVID L & CO INC
PCD INC
PUTNAM MANAGED HIGH YIELD TRUST
VERTEX PHARMACEUTICALS INC / MA
QUAKER INVESTMENT TRUST
PUTNAM NEW YORK TAX EXEMPT OPPORTUNITIES FUND
PUTNAM FLORIDA TAX EXEMPT INCOME FUND
MANAGED SECTORS VARIABLE ACCOUNT
TOTAL RETURN VARIABLE ACCOUNT
WORLD GOVERNMENTS VARIABLE ACCOUNT
HIGHMARK FUNDS /MA/
HANCOCK JOHN INVESTMENT TRUST III
GOVERNMENT SECURITIES VARIABLE ACCOUNT /MA/
FIDELITY ADVISOR SERIES IV
MFS SUN LIFE SERIES TRUST
MONEY MARKET VARIABLE ACCOUNT /MA/
HIGH YIELD VARIABLE ACCOUNT /MA
CAPITAL APPRECIATION VARIABLE ACCOUNT/MA
JANUS INVESTMENT FUND
FIDELITY DEVONSHIRE TRUST
AMERICAN SCIENCE & ENGINEERING INC
PIONEER MICRO CAP FUND
PEGASYSTEMS INC
HANCOCK JOHN DECLARATION TRUST
WARBURG PINCUS TRUST
LIBERTY VARIABLE INVESTMENT TRUST
PIONEER INTERNATIONAL GROWTH FUND
PIONEER LIMITED MATURITY BOND FUND
PREFERRED GROUP OF MUTUAL FUNDS
CORE INC
MERRILL LYNCH U S TREASURY MONEY FUND
PUTNAM ARIZONA TAX EXEMPT INCOME FUND
PUTNAM INVESTMENT GRADE MUNICIPAL TRUST
MORGAN STANLEY DEAN WITTER WORLD WIDE INCOME TRUST
COMMERCE GROUP INC /MA
PUTNAM OHIO TAX EXEMPT INCOME FUND II
FLAGSHIP TAX EXEMPT FUNDS TRUST
NWQ INVESTMENT MANAGEMENT CO /CA/
FIDELITY INCOME FUND /MA/
CSP INC /MA/
SOFTECH INC
STATE STREET CORP
SERVICE BANCORP INC
SEACOAST FINANCIAL SERVICES CORP
PERITUS SOFTWARE SERVICES INC
ALGER RETIREMENT FUND
MORGAN STANLEY DEAN WITTER DIVERSIFIED INCOME TRUST
MORGAN STANLEY DEAN WITTER PRIME INCOME TRUST
DLJ FOCUS FUNDS
BERGER OMNI INVESTMENT TRUST
FIDELITY SECURITIES FUND
OPPENHEIMER VARIABLE ACCOUNT FUNDS
AARP GROWTH TRUST
STATE STREET RESEARCH CAPITAL TRUST
SCUDDER STATE TAX FREE TRUST
BIOGEN INC
CAPE COD BANK & TRUST CO
FIDELITY SELECT PORTFOLIOS
MASSACHUSETTS MUTUAL LIFE INSURANCE CO
PUTNAM EQUITY INCOME FUND/NEW/
STATE STREET RESEARCH GROWTH TRUST
LIBERTY FUNDS TRUST I
BOSTON ADVISORS TRUST
NEWGATE LLP /CT
PHOTOELECTRON CORP
BT INVESTMENT PORTFOLIOS
INTERMEDIATE TAX FREE PORTFOLIO
ASSET MANAGEMENT PORTFOLIO
MANAGERS TRUST II
PUTNAM NEW YORK TAX EXEMPT MONEY MARKET FUND
MITCHELL HUTCHINS SERIES TRUST/MA/
BAKER J INC
INTERNATIONAL ELECTRONICS INC
LOJACK CORP
ROCKLAND TRUST CO
GRANAHAN INVESTMENT MANAGEMENT INC/MA
CONSECO FUND GROUP
MORGAN STANLEY DEAN WITTER MID-CAP EQUITY TRUST
FIDELITY HEREFORD STREET TRUST
NATIONAL DENTEX CORP /MA/
WELLINGTON MANAGEMENT CO LLP
PACIFIC CAPITAL FUNDS
ADE CORP
PROGRESS SOFTWARE CORP /MA
TAX FREE FUND FOR UTAH
TEMPLETON GLOBAL GOVERNMENTS INCOME TRUST
AMERICAN POWER CONVERSION CORPORATION
PILGRIM PRIME RATE TRUST
CHURCHILL TAX FREE TRUST
TAX FREE FUND OF COLORADO
KEMPER VARIABLE SERIES /MA/
BANYAN STRATEGIC REALTY TRUST
TAX FREE TRUST OF ARIZONA
AMERICAN PENSION INVESTORS TRUST
NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP
HADCO CORP
STRATUS COMPUTER INC
CONSECO SERIES TRUST
FMR CORP
PRESIDENT & FELLOWS OF HARVARD COLLEGE
KEMPER DIVERSIFIED INCOME FUND
TERADYNE INC
STATE STREET BANK & TRUST CO
FIDELITY FIXED INCOME TRUST
CAMBEX CORP
FIXED INCOME SHARES
OPPENHEIMER CAPITAL PRESERVATION FUND
ACCESS CAPITAL STRATEGIES COMMUNITY INVESTMENT FUND INC/MA
COPLEY REALTY INCOME PARTNERS 4
COPLEY REALTY INCOME PARTNERS 3
RS INVESTMENT TRUST
WELLESLEY LEASE INCOME LTD PARTNERSHIP III-D
FIDELITY ADVISOR SERIES VI
UNIFIRST CORP
GENOME THERAPEUTICS CORP
FIDELITY CAPITAL TRUST
PEARL MUTUAL FUNDS
OPPENHEIMER EMERGING TECHNOLOGIES FUND
OPPENHEIMER MIDCAP FUND
LIBERTY STEIN ROE FUNDS TRUST
MICROFINANCIAL INC
OPPENHEIMER QUEST FOR VALUE FUNDS
MICROTOUCH SYSTEMS INC
LINDBERGH FUNDS
VAN KAMPEN EQUITY TRUST
VAN KAMPEN TAX FREE MONEY FUND
VAN KAMPEN TRUST
VAN KAMPEN LIMITED MATURITY GOVERNMENT FUND
HERITAGE CAPITAL APPRECIATION TRUST
EMPIRE BUILDER TAX FREE BOND FUND
MORGAN STANLEY DEAN WITTER VARIABLE INVESTMENT SERIES
TELAXIS COMMUNICATIONS CORP
MORGAN STANLEY DEAN WITTER DEVELOPING GROWTH SECURITIES TRUS
VAN KAMPEN MERRITT MONEY MARKET TRUST /IL
WELCH & FORBES INC
OPPENHEIMER MULTICAP VALUE FUND
OPPENHEIMER MIDCAP VALUE FUND
NUVEEN NEW YORK DIVIDEND ADVANTAGE MUNICIPAL FUND 2
NUVEEN DIVIDEND ADVANTAGE MUNICIPAL FUND 2
CAPITAL APPRECIATION PORTFOLIO /MA/
NUVEEN OHIO DIVIDEND ADVANTAGE MUNICIPAL FUND
NUVEEN PENNSYLVANIA DIVIDEND ADVANTAGE MUNICIPAL FUND
NUVEEN NEW JERSEY DIVIDEND ADVANTAGE MUNICIPAL FUND
NUVEEN FLORIDA DIVIDEND ADVANTAGE MUNICIPAL FUND
IMPACT MANAGEMENT INVESTMENT TRUST
HANCOCK JOHN VARIABLE ANNUITY ACCOUNT H
PUTNAM FUNDS TRUST
HANCOCK JOHN VARIABLE ANNUITY ACCOUNT JF
ACT MANUFACTURING INC
VARIABLE INSURANCE FUNDS
HANCOCK JOHN VARIABLE ANNUITY ACCOUNT I
HANCOCK JOHN VARIABLE LIFE ACCOUNT S
HANCOCK JOHN MUTUAL VARIABLE LIFE INSURANCE ACCOUNT UV
MORGAN STANLEY DEAN WITTER NORTH AMERICAN GOVERNMENT INCOME
PIMCO FUNDS MULTI MANAGER SERIES
NATIONS INSTITUTIONAL RESERVES
IMMUNOGEN INC
HANCOCK JOHN VARIABLE LIFE ACCOUNT V
HANCOCK JOHN VARIABLE ANNUITY ACCOUNT V
PAREXEL INTERNATIONAL CORP
PHOENIX STRATEGIC EQUITY SERIES FUND
LIBERTY STEIN ROE FUNDS INCOME TRUST
HANCOCK JOHN VARIABLE SERIES TRUST I
EATON VANCE MUNICIPALS TRUST
NATIONWIDE SEPARATE ACCOUNT TRUST
HANCOCK JOHN VARIABLE LIFE ACCOUNT U
HANCOCK JOHN VARIABLE ANNUITY ACCOUNT U
FRIENDLY ICE CREAM CORP
OPPENHEIMER LARGE CAP GROWTH FUND
SEASONS SERIES TRUST
FTI FUNDS
SCHWAB CAPITAL TRUST
BT PYRAMID MUTUAL FUNDS
SCHWAB INVESTMENTS
UAM FUNDS INC
SCUDDER MUTUAL FUNDS INC
AMSOUTH MUTUAL FUNDS
GOLDMAN SACHS TRUST
AMERICAN SKANDIA TRUST
PRUDENTIAL VALUE FUND
EATON VANCE MUTUAL FUNDS TRUST
EATON VANCE GROWTH TRUST
NATIONAL GRID USA
KEANE INC
ANALOG DEVICES INC
FAIC II ISSUER TRUST 2000-1
LIBERTY FLOATING RATE ADVANTAGE FUND
OPPENHEIMER EUROPE FUND
LIBERTY STEIN ROE INSTITUTIONAL FLOATING RATE INCOME FUND
LIBERTY FLOATING RATE FUND
TIP FUNDS
BT INSURANCE FUNDS TRUST /MA/
CURRIE MARTIN BUSINESS TRUST
STATE STREET RESEARCH SECURITIES TRUST
VALIANT FUND
GE FUNDS
GALAXY VIP FUND
AH&H PARTNERS FUND LIMITED PARTNERSHIP
MFS INTERMEDIATE INCOME TRUST
MUTUAL FUND GROUP/MA
PILGRIM GLOBAL CORP LEADERS FUND INC
MFS GOVERNMENT MARKETS INCOME TRUST
MFS MULTIMARKET INCOME TRUST
PAINEWEBBER INVESTMENT SERIES
TOCQUEVILLE TRUST
FIDELITY ADVISOR SERIES II
GENZYME CORP
FIDELITY ADVISOR SERIES VIII
PILGRIM GOLD FUND INC
SECURITY FIRST TRUST
NATIONAL GRID USA SERVICE CO INC
IVY FUND
OPPENHEIMER CAPITAL INCOME FUND
OPPENHEIMER SENIOR FLOATING RATE FUND
NETWORK PLUS CORP
MORGAN STANLEY DEAN WITTER VALUE FUND
PUTNAM INVESTMENT FUNDS
HIGH INCOME PORTFOLIO
MFS SERIES TRUST XI
FEDERAL MONEY MARKET PORTFOLIO
GARDNER LEWIS INVESTMENT TRUST
SUNAMERICA SERIES TRUST
GREEN CENTURY FUNDS
MFS INSTITUTIONAL TRUST
DOMINI SOCIAL INDEX PORTFOLIO
CITIFUNDS PREMIUM TRST
NORTH AMERICAN FUNDS
CHASE CORP
MFS SERIES TRUST X
GMO TRUST
MASSACHUSETTS INVESTORS TRUST
MFS GROWTH OPPORTUNITIES FUND
LMCG FUNDS
NVEST COMPANIES TRUST I
SCUDDER INVESTORS TRUST
ALLIANCE INSTITUTIONAL FUNDS INC
WM STRATEGIC ASSET MANAGEMENT PORTFOLIOS
DOMINI INSTITUTIONAL TRUST
REPUBLIC ADVISOR FUNDS TRUST
ASIAN SMALL COMPANIES PORTFOLIO
FIDELITY COVINGTON TRUST
GROUP VEL ACCT OF 1ST ALLMERICA FINANCIAL LIFE INS CO
OPPENHEIMER INTERNATIONAL BOND FUND
MALACHI MILLENNIUM INCOME TRUST
MUTUAL FUND VARIABLE ANNUITY TRUST
SCUDDER PATHWAY SERIES /NEW/
PROJECT SOFTWARE & DEVELOPMENT INC
MUTUAL FUND TRUST
SCHRODER SERIES TRUST
GREATER CHINA GROWTH PORTFOLIO
CITIFUNDS INSTITUTIONAL TRUST
ZOLL MEDICAL CORPORATION
GLENMEDE PORTFOLIOS
PHOENIX GOODWIN MULTI SECTOR SHORT TERM BOND FUND
OPPENHEIMER GLOBAL GROWTH & INCOME FUND
DOMINI SOCIAL EQUITY FUND
OPPENHEIMER STRATEGIC INCOME FUND/
WM TRUST II
FIRST INVESTORS SERIES FUND