Companies incorporated in NEW YORK, United States

TAX EXEMPT SECURITIES TRUST FLORIDA TRUST 99
TAX EXEMPT SECURITIES TRUST FLORIDA TRUST 98
NETWOLVES CORP
AUSA SERIES LIFE ACCOUNT
WYSER PRATTE MANAGEMENT CO INC /NY/
NEWBY STEVEN T
ML OF NEW YORK VARIABLE ANNUITY SEPARATE ACCOUNT A
WESTBURY METALS GROUP INC
VENATOR GROUP INC
LORD ABBETT & CO
KOLLMORGEN CORP
GENERAL ELECTRIC CAPITAL CORP
T A C & CO INC
EDUMEDIA SOFTWARE SOLUTIONS CORP
BRUCE BENT & ASSOCIATES INC/NY
ADIRONDACK PURE SPRINGS MT WATER CO INC
DIVERSIFIED INVESTORS STRATEGIC VARIABLE FUNDS
CLARK ESTATES INC
MOTORCAR PARTS & ACCESSORIES INC
DIVERSIFIED INVESTORS VARIABLE FUNDS
INSURED MUNICIPALS SEC TR SE 29 NY NA IN SE 11 NJ NA IN SE 8
CORONADO INDUSTRIES INC
KEYNOTE SERIES ACCOUNT /NY/
FAHNESTOCK & CO INC
VANGUARD CALIFORNIA TAX FREE FUND
FINANCIAL INSTITUTIONS RETIREMENT FUND
FIRST MANHATTAN CO
NIAGARA MOHAWK HOLDINGS INC/NY
MEDIACOM LLC
POLEN CAPITAL MANAGEMENT INC
NATIONAL GRID GROUP PLC
MUNICIPAL INVESTMENT TRUST FD INSURED SER 196 DEF ASSET FD
BALANCED PORTFOLIO
MUNICIPAL INVT TR FD MULTISTATE SER 51 DEFINED ASSET FUNDS
GLENS FALLS NATIONAL BANK & TRUST CO /NY
MICHIGAN LIMITED MATURITY MUNICIPALS PORTFOLIO
CONNECTICUT LIMITED MATURITY MUNICIPALS PORTFOLIO
MUNICIPAL INVT TR FD MON PYMT SER 550 DEFINED ASSET FDS
SUPREMA SPECIALTIES INC
EVANS BANCORP INC
BEEKMAN CAPITAL MANAGEMENT LTD
MUNICIPAL INVT TR FD INSURED SERIES 309 DEFINED ASSET FUNDS
MUNICIPAL INVT TR FD INSURED SERIES 228 DEFINED ASSET FUNDS
MUNICIPAL INVT TR FD INSURED SERIES 214 DEFINED ASSET FUNDS
MUNICIPAL INVT TR FD INSURED SERIES 213 DEFINED ASSET FUNDS
SEPARATE ACCOUNT FP OF EQUITABLE LIFE ASSUR SOC OF THE US
BRISTOL JOHN W & CO INC /NY/
INTERNATIONAL FLAVORS & FRAGRANCES INC
INTERNATIONAL BUSINESS MACHINES CORP
BECK MACK & OLIVER LLC
AVNET INC
KEYSPAN GAS EAST CORP
BAXTER BROS INC
CONSOLIDATED EDISON INC
ROBOCOM SYSTEMS INTERNATIONAL INC
SCHUPF PAUL ASSOCIATES/NY
NOVEX SYSTEMS INTERNATIONAL INC
BANC ONE CREDIT CARD MASTER TRUST
GRACE & WHITE INC /NY
AMERICAN BIO MEDICA CORP
MAGNA LAB INC
MICEL CORP
JUNIPER GROUP INC
SONO TEK CORP
DREYFUS SHORT INTERMEDIATE GOVERNMENT FUND
FINANCIAL PERFORMANCE CORP
CHELL GROUP CORP
MEDI DATA INTERNATIONAL INC
TRUSTCO BANK CORP N Y
GLOBUS GROWTH GROUP INC
CONTINENTAL INFORMATION SYSTEMS CORP
ANDREA ELECTRONICS CORP
OIL SERVICE HOLDRS TRUST
PATHFINDER BUSINESS RESOURCES INC
MORGAN STANLEY DEAN WITTER SE EQ TR REIT PORT SERIES 99-4
MORGAN STANLEY DEAN WITTER SE EQ TR STR GRO LAR CAP POR 99-3
MORGAN STANLEY DEAN WITTER SE EQ TR MS HI TEC 35 IN POR 99-4
ESPOS INC
FIRST GREAT WEST LIFE & ANNUITY INSURANCE CO
SWISSRAY INTERNATIONAL INC
MODERN MEDICAL MODALITIES CORP
MEGO FINANCIAL CORP
TAX EXEMPT SECURITIES TRUST NATIONAL TRUST 254
TAX EXEMPT SECURITIES TRUST NATIONAL TRUST 253
TAX EXEMPT SECURITIES TRUST FLORIDA TRUST 97
LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES
SANDLER ONEILL ASSET MANAGEMENT LLC
FLEET CREDIT CARD MASTER TRUST II
DANZER CORP
SURGE COMPONENTS INC
WORKSAFE INDUSTRIES INC
AVON PRODUCTS INC
PW EQUITY OPPORTUNITY FUND LLC
MORGAN STANLEY DEAN WITTER SE EQ TR REIT PORT SER 2001-1
MUNICIPAL INVT TR FD MULTISTATE SER 75 DEFINED ASSET FUNDS
AQUILA NARRAGANSETT INSURED TAX FREE INCOME FUND
NETPLEX GROUP INC
PIONEER COMMERCIAL FUNDING CORP /NY/
COMMAND SECURITY CORP
HEALTH MANAGEMENT SYSTEMS INC
ACCUHEALTH INC
COMVERSE TECHNOLOGY INC/NY/
FIRST ALBANY COMPANIES INC
ARIS INDUSTRIES INC
UNIFI INC
PHELPS DODGE CORP
LESCARDEN INC
GENERAL ELECTRIC CO
GENERAL CREDIT CORP
FOSTER WHEELER CORP
BAUSCH & LOMB INC
BBH GLOBAL EQUITY PORTFOLIO
BBH HIGH YIELD FIXED INCOME PORTFOLIO
BBH BROAD MARKET FIXED INCOME PORTFOLIO
MSC INDUSTRIAL DIRECT CO INC
TIAA REAL ESTATE ACCOUNT
ARK ASSET MANAGEMENT CO INC
HARRIS & HARRIS GROUP INC /NY/
BED BATH & BEYOND INC
OFFITBANK
INTERMAGNETICS GENERAL CORP
XEROX CORP
ELEC COMMUNICATIONS CORP
PARK ELECTROCHEMICAL CORP
GOODRICH B F CO
AMERICAN ELECTRIC POWER COMPANY INC
MORGAN STANLEY DEAN WITTER SE EQ TR SEL 10 IND PORT 2001-1
MORGAN STANLEY DEAN WITTER SE EQ TR SEL 5 IND PORT 2001-1
MORGAN STANLEY DEAN WITTER SE EQ TR COM EDG BES IDE POR 99-4
GLOBAL VACATION GROUP INC
BLUEFLY INC
IBM RETIREMENT PLAN TRUST FUND
EMPIRE FIDELITY INVESTMENTS VARIABLE ANNUITY ACCOUNT A
EDG CAPITAL INC
C-PHONE CORP
HALSEY DRUG CO INC/NEW
DRIVERSSHIELD COM CORP
REPRO MED SYSTEMS INC
MERCURY AIR GROUP INC
EXCELSIOR INCOME SHARES INC
DETECTION SYSTEMS INC
AT&T CORP
KEYSPAN CORP
BURNS J W & CO INC/NY
MARTIN CURRIE INC
MELLON BANK PREMIUM FINANCE LOAN MASTER TRUST
VILLAGEWORLD COM INC
TOMPKINS TRUSTCO INC
MCCOWN JOHN D /ADV
CYBEROPTICLABS INC
VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK
FIND SVP INC
LANGER BIOMECHANICS GROUP INC
SEPARATE ACCOUNT A OF EQUITABLE LIFE ASSU SOC OF THE US
MALLINCKRODT INC /MO
SURGICAL SAFETY PRODUCTS INC
SMALL CAP GROWTH PORTFOLIO
BRIDGE BANCORP INC
WITTER WILLIAM D INC
DEL GLOBAL TECHNOLOGIES CORP
CORNING NATURAL GAS CORP
SILVER STAR FOODS INC /NY/
SPECIAL EQUITIES PORTFOLIO
SHORT TERM BOND PORTFOLIO
TAYCO DEVELOPMENTS INC
DEAN WITTER PORTFOLIO STRATEGY FUND LP
GREENHAVEN ASSOCIATES INC /ADV
WITTER DEAN CORNERSTONE FUND IV
SEPARATE ACCOUNT I OF NATIONAL INTEGRITY LIFE INS CO
WITTER DEAN CORNERSTONE FUND III
WITTER DEAN CORNERSTONE FUND II
YELLOWAVE CORP
ASSET ALLOCATION PORTFOLIOS
PREMIUM PORTFOLIOS /
STRATEGIC INCOME PORTFOLIO
PAINEWEBBER INVESTMENT TRUST II
US TREASURY RESERVES PORTFOLIO
TAX FREE RESERVES PORTFOLIO
CASH RESERVES PORTFOLIO
DREYFUS INSTITUTIONAL MONEY MARKET FUND INC
MUTUAL LIFE INSURANCE CO OF NEW YORK
BBH US EQUITY PORTFOLIO
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 151
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 150
MORGAN STANLEY DEAN WITTER SE EQ TR SE GL 30 PORT 99-4
MORGAN STANLEY DEAN WITTER SEL EQ TR SEL TUR FOC LI SER 1999
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 144
FLAG INVESTORS PORTFOLIOS TRUST
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 139
SERIES PORTFOLIO II
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 133
LINCOLN LIFE & ANNUITY VAR ANN SEP ACCT L GROUP VAR ANN II
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 126
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 125
BBH INTERNATIONAL EQUITY PORTFOLIO
EMPIRE ST MUN EXEMPT TR GUARANTEED SER 124
REPUBLIC PORTFOLIOS
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 114
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 113
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 112
ARKANSAS MUNICIPALS PORTFOLIO
SOUTH CAROLINA MUNICIPALS PORTFOLIO
LOUISIANA MUNICIPALS PORTFOLIO
CAPITOL COMMUNITIES CORP
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 102
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 101
LORD ABBETT SECURITIES TRUST
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 93
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 94
EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 92
GLOBAL HIGH INCOME PORTFOLIO
TENNESSEE MUNICIPALS PORTFOLIO
VIRGINIA MUNICIPALS PORTFOLIO
KENTUCKY MUNICIPALS PORTFOLIO
MARYLAND MUNICIPALS PORTFOLIO
MISSOURI MUNICIPALS PORTFOLIO
NORTH CAROLINA MUNICIPALS PORTFOLIO
OREGON MUNICIPALS PORTFOLIO
GEORGIA MUNICIPALS PORTFOLIO
ALABAMA MUNICIPALS PORTFOLIO
NORTH CAROLINA DAILY MUNICIPAL INCOME FUND INC
LIQUID INSTITUTIONAL RESERVES
BERLITZ INTERNATIONAL INC
DREYFUS VARIABLE INVESTMENT FUND
VARIABLE ACCOUNT II AIG LIFE INSURANCE CO
MAINSTAY FUNDS
ARK RESTAURANTS CORP
ALLIANCE FUND INC
SCHRODER CAPITAL FUNDS /DELAWARE/
FT 390
WARBURG PINCUS JAPAN GROWTH FUND INC
AMR INVESTMENT SERVICES TRUST /TX
INTERNATIONAL EQUITY PORTFOLIO /GEORGE TOWN/
INCOME MANAGERS TRUST
GOVERNMENT SECURITIES EQUITY TRUST SERIES 6
INTERNATIONAL EQUITY PORTFOLIO/NEW
DREYFUS BASIC MUNICIPAL MONEY MARKET FUND INC /MD/
AMERICAN HEALTHCHOICE INC /NY/
PAINEWEBBER MASTER SERIES INC
NTC HOLDINGS INC
FORWARD INDUSTRIES INC
TAX EXEMPT SECURITIES TRUST NATIONAL TRUST 252
JP MORGAN SERIES TRUST
WARBURG PINCUS EMERGING MARKETS FUND INC
GROWTH & INCOME PORTFOLIO
US FIXED INCOME PORTFOLIO
CAPITAL GROWTH PORTFOLIO
PAINEWEBBER INVESTMENT TRUST
DREYFUS S&P 500 INDEX FUND
CHASE MANHATTAN BANK /NY/
NEW YORK DAILY TAX FREE INCOME FUND INC
NYLIAC MFA SEPARATE ACCOUNT II
NYLIAC MFA SEPARATE ACCOUNT I
VICON INDUSTRIES INC /NY/
OMNICOM GROUP INC
PSINET INC
PREMIER VALUE FUND
DREYFUS INSURED MUNICIPAL BOND FUND INC
CIT EQUIPMENT COLLATERAL 2000-2
EDUMEDIA INC
CIT EQUIPMENT COLLATERAL 2000-1
NETCREATIONS INC
EQUITY INVESTOR FUND SEL S&P INDUS PORT 1999 SER E DEF AS FD
FAMOUS FIXINS INC
SEPARATE ACCT NO 49 OF THE EQUIT LIFE ASSU SOCI OF THE U S
FIRST BANK CORPORATE CARD MASTER TRUST
SEPARATE ACCOUNT NO 45 OF EQUITABLE LIFE ASSUR SOCIETY OF US
GOVERNMENT SECURITIES INC FD GNMA SER 2C DEFINED ASSET FUNDS
SPDR TRUST SERIES 1
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 8B
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD AMT MON PYMT SER 5
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 7G
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 6Y
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 6N
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 6J
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 6A
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 5P
DREYFUS ONE HUNDRED PERCENT US TREASURY SHORT TERM FUND
ML MEDIA PARTNERS LP
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD INSURED SERIES 155
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD INSURED SERIES 140
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD INSURED SERIES 109
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 4H
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 2X
PREMIER NATIONAL BANCORP INC
EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES /NY/
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MON PYMT SER 222
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD NEW YORK SER 26
HARDINGE INC
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD NEW YORK SER 19
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MINNESOTA SERIES 2
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MON PYMT SER 83
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MON PYMT SER 78
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MON PYMT SER 63
UNION CARBIDE CORP /NEW/
SB PARTNERS
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MON PYMT SER 40
DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MON PYMT SER 24
DEFINED ASSET FDS MUNICIPAL INCOME FD INSURED DISCOUNT SER 1
INTERNATIONAL PAPER CO /NEW/