Division of Investment Management
Staff No-Action and Interpretive Letters

Important Note: This page contains Division of Investment Management no-action letters dated on or after January 1, 1998. Division of Investment Management no-action letters issued before that date may be obtained for a copy and processing fee. Please refer to information on How to Request Public Documents.

Subject Categories

• 12b-1 Fees
• 12b-1 Plans
• Accounting
• Acquisition of Securities in Affiliated Underwriting
• Administrative Fees
• Advertising — Investment Advisers
• Advertising — Investment Company
• Advisory Contracts
• Advisory Fees
• Advisory Representatives
• Affiliated Persons
• Affiliated Transactions — Money Market Fund Letters
• Affiliated Transactions — Other
• Agency Gross Transactions
• Aggregated Transactions
• Annual Reports
• Asset-Backed Securities
• Assignments
• Auction Rate Notes
• Automatic Bar
• Backward Pricing
• Banks
• Banks — Collective Trust Funds
• Beneficial Ownership Qualified Purchaser
• Borrowings
• Board of Directors — Retirement Plans
• Business and Industrial Development Companies
• Business Transfers
• Capital Structures (BDC)
• Cash Solicitation
• Change of Control
• Charitable Exclusions
• Closed-End Investment Companies
• Code of Ethics
• Collective Investment Trusts
• Commerical Paper
• Compliance Policies and Procedures Rule
• Consolidation
• Control
• Custodial Receipts
• Custody
• Custody - Investment Advisers
• Custody - Investment Companies
• Definitions
• Director
• Disclosure
• Disqualification - Investment Companies
• Distributions
• Distribution Fees
• Distribution Plans
• Diversification
• Eligible Foreign Custodian
• Emergencies
• Employee Benefit Plans
• ETFs
• Exchange Offer
• Exemptive Applications and Orders
• Face-Amount Certificate
• Fees & Expenses
• Fiduciary Duties
• Filing Procedure - Fees
• Finance Subsidiaries
• Foreign Banks
• Foreign Custodian
• Foreign Government Securities
• Foreign Investment Advisers
• Foreign Investment Companies
• Form 13F
• Forward Contract
• Fraud
• Fraud - Investment Advisers Act
• Funds of Funds - Affiliated
• Funds of Funds - Foreign Investment Companies
• Fund Supermarkets
• Government Instrumentality
• Government Securities
• Governmental Plans
• Hedge Clauses
• Hedge Funds
• Hub and Spoke Funds
• Illiquid Securities
• Inadvertent Investment Companies
• Independent Directors
• Independent Legal Counsel
• Injunctions
• Inspections - Investment Advisers
• Insurance Companies
• Insurance Products
• Interested Person
• Internationalization of Securities Markets
• Internet
• Investment Advisers
• Investment Advisers Act Status
• Investment Company
• Investment Company Act Status
• Investment Restrictions
• Investment Securities
• Joint Transactions
• Leverage
• Liquidating Trusts
• Mergers and Reorganizations Combinations
• Mixed and Shared Funding
• Money Market Funds
• Money Market Liquidity
• Money Market — Liquidity Puts
• Money Market Portfolio Valuation
• Names — Misleading
• National Securities Market Improvement Act of 1996
• Offshore Funds
• Periodic Payment Plan Certificate
• Performance Fees
• Personal Securities Transaction
• Pre-Paid Tuition Plans
• Pricing — Fair Value Pricing
• Principal Transaction
• Principal Underwriters
• Private Investment Companies
• Private Offering
• Prospectuses — Delivery
• Prospectuses — Disclosure
• Proxy Voting
• Public Offering
• Public Utility Holding Company Act of 1935
• Qualified Purchase Definition - Investment Company Act Status Determination
• Qualified Purchaser Fund
• Real Estate
• Recordkeeping Requirements — Investment Advisers
• Recordkeeping Requirements — Investment Adviser Separate Accounts
• Recordkeeping Requirements — Investment Adviser Suitability
• Redeemable Securities
• Redemption Fees
• Redemptions
• Registration
• Registration — Investment Advisers
• Registration — Investment Companies
• Regulation S-P
• Reimbursement of Proxy Expenses
• Reorganization
• Reporting Requirements — Investment Advisers
• Reporting Requirements — Investment Companies
• Repurchase Agreement
• Reverse Repurchase Agreement
• Safe Harbors
• Sales of Fund Shares below NAV
• Security — Definition
• Securities Lending
• Securities Related Business
• Self Custody - Investment Companies
• Senior Securities
• Separate Accounts
• Shareholder Meetings
• Shareholder Proposals
• Shareholders Votes
• Short Sales or Short Selling
• Solicitors
• State Regulation
• Structured Financing
• Student Loans
• Successor registration
• Subsidiaries
• Taxation
• Tender Offers
• Territorial Exemption
• Tracking Stock
• Transient Investment Company
• Voting Security
• Voting Trust
• Wrap Fee Arrangements

12b-1 Fees

• E*TRADE Securities, LLC, November 30, 2005
   
• ReFlow Fund, LLC, July 15, 2002

12b-1 Plans

• Edward Mahaffy, March 6, 2003

Accounting

• Chief Financial Officer, November 7, 1997

Acquisition of Securities in Affiliated Underwriting

• Goldman Sachs Trust, August 19, 2008

Administrative Fees

• Franklin Templeton Group of Funds, July 23, 1997

Advertising — Investment Advisers

• The TCW Group, Inc., November 7, 2008
   
• Investment Adviser Association, December 2, 2005
   
• Trainer, Wortham & Co. Froley, Revy Investment Co. Starbuck, Tisdale & Assoc., December 6, 2004
   
• Investment Counsel Association of America, Inc., March 1, 2004
   
• Jennison Associates LLC, July 6, 2000

Advertising — Investment Company

• Lindbergh Funds, October 30, 2002
   
• Salomon Brothers Asset Management Inc and Salomon Brothers Asset Management Asia Pacific Limited, July 23, 1999

Advisory Contracts

• Madison Asset Management, LLC, et al., June 30, 2009
   
• Iridian Asset Management LLC, April 14, 2009
   
• Bank of Ireland Asset Management (U.S.) Ltd., April 2, 2009
   
• Fortis Group, et al., January 27, 2009
   
• First Trust/Gallatin Specialty Finance and Financial Opportunities Fund, July 11, 2008
   
• Mellon Equity Associates, LLP April 1, 2005
   
• Eaton Vance Special Investment Trust, et al March 30, 2004
   
• Gartmore Mutual Funds, March 19, 2004
   
• PIMCO Funds: Multi-Manager Series, August 6, 2002
   
• Metropolitan Life Insurance Company, November 13, 1999
   
• Wells Fargo Bank, N.A., March 31, 1998
   
• Franklin Templeton Group of Funds, July 23, 1997
   
• American Odyssey Funds, Inc., October 7, 1996

Advisory Fees

• Constellation Financial Management LLC, January 9, 2003
   
• Seligman New Technologies Fund II, Inc., February 7, 2002
   
• R.O.C. Taiwan Fund, February 11, 2000
   
• BISYS Fund Services, Inc., September 2, 1999
   
• INVESCO Funds Group, Inc., August 5, 1997
   
• Franklin Templeton Group of Funds, July 23, 1997
   
• American Odyssey Funds, Inc., October 7, 1996

Advisory Representatives

• Manufacturers Adviser Corp, September 10, 2002

Affiliated Persons

• UBS AG, July 29, 2009
   
• Investment Company Institute, March 12, 2009
   
• Auction Rate Securities, January 6, 2009
   
• Drinker, Biddle & Reath, December 18, 1998
   
• First Financial Fund, Inc., at al., June 5, 1997

Affiliated Transactions — Money Market Fund Letters

• Allianz Funds, August 3, 2009
   
• The Hartford Mutual Funds, Inc. and Hartford Series Fund, Inc., August 3, 2009
   
• Mount Vernon Securities Lending Trust, August 3, 2009
   
• Victory Institutional Money Market Fund, Victory Financial Reserves Fund, and Victory Prime Obligations Fund, August 3, 2009
   
• SEI Daily Income Trust – Prime Obligation Fund, April 20, 2009
   
• SEI Liquid Asset Trust – Prime Obligation Fund, April 20, 2009
   
• Columbia Funds Series Trust — Columbia Cash Reserves, March 2, 2009
   
• Columbia Funds Series Trust — Columbia Money Market Reserves, March 2, 2009
   
• Master Portfolio Trust — Liquid Reserves Portfolio and Legg Mason Partners Money Market Trust — Western Asset Money Market Fund, March 2, 2009
   
• Northern Institutional Funds — Diversified Assets Portfolio, Liquid Assets Portfolio and Prime Obligations Portfolio and Northern Funds — Money Market Fund, March 2, 2009
   
• SEI Liquid Asset Trust — Prime Obligation Fund, March 2, 2009
   
• Mount Vernon Securities Lending Trust, January 8, 2009
   
• Master Portfolio Trust — Liquid Reserves Portfolio, December 8, 2008
   
• Reserve New York Municipal Money-Market Trust — New York Municipal Money-Market Fund, November 18, 2008
   
• SEI Daily Income Trust — Prime Obligation Fund, November 18, 2008
   
• Mount Vernon Securities Lending Trust, October 24, 2008
   
• Russell Investment Company, October 24, 2008
   
• Columbia Funds Series Trust, October 22, 2008
   
• ING Funds Trust, ING Investors Trust, and ING Series Fund, Inc., October 22, 2008
   
• Legg Mason Partners Institutional Trust, October 22, 2008
   
• Legg Mason Partners Institutional Trust, October 22, 2008
   
• MainStay VP Cash Management Portfolio, October 22, 2008
   
• Morgan Stanley Institutional Liquidity Funds, October 22, 2008
   
• Morgan Stanley Money Market Funds, October 22, 2008
   
• Mount Vernon Securities Lending Trust, October 22, 2008
   
• Northwestern Mutual Series Fund, Inc., October 22, 2008
   
• Penn Series Funds Inc., October 22, 2008
   
• Penn Series Funds Inc., October 22, 2008
   
• Phoenix Opportunities Trust, October 22, 2008
   
• Principal Funds, Inc. and Principal Variable Contracts Funds, Inc., October 22, 2008
   
• RidgeWorth Funds, October 22, 2008
   
• Tamarack Funds Trust, October 22, 2008
   
• Touchstone Variable Series Trust, October 22, 2008
   
• USAA Mutual Funds Trust, October 22, 2008
   
• The Hartford Mutual Funds, Inc. and Hartford Series Fund, Inc., October 20, 2008
   
• Sun Capital Advisers Trust, October 20, 2008
   
• Advantus Series Fund, October 20, 2008
   
• Dreyfus Cash Management Plus, October 20, 2008
   
• Dreyfus Money Funds, October 20, 2008
   
• Dreyfus Money Funds, October 20, 2008
   
• Russell Investment Company, October 20, 2008
   
• Victory Institutional Money Market Fund, Victory Financial Reserves Fund, and Victory Prime Obligations Funds, August 1, 2008
   
• Northern Institutional Fund, July 16, 2008
   
• Western Asset Money Market Fund, June 27, 2008
   
• Western Asset Institutional Money Market Fund, June 27, 2008
   
• Munder Series Trust, June 23, 2008
   
• HSBC Investor Funds, June 25, 2008
   
• Allianz Dresdner Daily Asset Fund, May 5, 2008
   
• Institutional Liquidity Trust, April 30, 2008
   
• Master Portfolio Trust, April 18, 2008
   
• Master Portfolio Trust, April 4, 2008
   
• SEI Daily Income Trust – Prime Obligation Fund, February 29, 2008
   
• Northern Institutional Funds, February 28, 2008
   
• Wells Fargo Funds Trust – Prime Money Market Fund and Heritage Money Market Fund, February 13, 2008
   
• HSBC Investor Funds, January 18, 2008
   
• STI Classic Funds, January 2, 2008
   
• TDAM Money Market Portfolio, December 21, 2007
   
• First American Funds, Inc. – Prime Obligation Fund, December 3, 2007
   
• SEI Liquid Asset Trust Prime Obligation Fund, December 3, 2007
   
• SEI Daily Income Trust — Money Market Fund, November 9, 2007
   
• SEI Daily Income Trust — Prime Obligation Fund, November 8, 2007
   
• STI Classic Funds, October 26, 2007

Affiliated Transactions — Other

• T. Rowe Price Associates, Inc., October 8, 2009
   
• Regions Morgan Keegan Funds, March 30, 2009
   
• Columbia Funds, et al., December 23, 2008
   
• BNY Mellon Funds Trust, December 2, 2008
   
• Franklin Templeton Investments, November 21, 2008
   
• Highbridge Statistical Market Neutral Fund, September 29, 2008
   
• Dreyfus Cash Management, et al., September 25, 2008
   
• Investment Company Institute, September 25, 2008
   
• T. Rowe Price Associates, Inc., July 10, 2008
   
• ING Series Fund, Inc., et al., April 30, 2008
   
• Highbridge Statistical Market Neutral Fund, April 7, 2008
   
• Old Mutual Advisors Funds, November 16, 2007
   
• Van Kampen Funds Inc., January 31, 2007
   
• Gartmore Variable Insurance Trust, December 29, 2006
   
• GuideStone Financial, et al., December 27, 2006
   
• Federated Municipal Funds, November 20, 2006
   
• Merrill Lynch & Co., Inc., September 27, 2006
   
• Citigroup Global Markets, Inc., September 26, 2006
   
• Mutual of America Investment Corporation, June 2, 2006
   
• GE Institutional Funds, December 21, 2005
   
• Investment Company Institute, December 14, 2005
   
• Wells Fargo Alternative Asset Management, LLC, January 26, 2005
   
• Neuberger Berman Management Inc., et al., April 30, 2003
   
• AAL Mutual Funds, et al., December 12, 2002
   
• AIM Advisors, Inc., February 12, 2002
   
• Calvert Social Index Fund, September 4, 2001
   
• Evergreen Investment Management Company, LLC, February 13, 2002
   
• Longleaf Partners Funds Trust, April 9, 2001
   
• Signature Financial Group, Inc., December 28, 1999
   
• Drinker, Biddle & Reath, December 18, 1998
   
• The Eaton Vance Group of Investment Companies, July 25, 1997
   
• Merrill Lynch Asset Management, April 28, 1997

Agency Gross Transactions

• Merrill Lynch Asset Management, April 28, 1997

Aggregated Transactions

• Massachusetts Mutual Life, June 7, 2000

Annual Reports

• Lincoln National Life Insurance & Lincoln Financial Advisors, January 30, 2003
   
• Lindbergh Funds, October 30, 2002

Asset-Backed Securities

• New Center Asset Trust, November 5, 1998
   
• Nebraska Higher Education Loan Program, April 3, 1998

Assignments

• Fortis Group, et al., January 27, 2009
   
• First Trust/Gallatin Specialty Finance and Financial Opportunities Fund, July 11, 2008
   
• American Century Companies, Inc. / J.P. Morgan & Co., December 23, 1997
   
• Dean Witter Discover / Morgan Stanley Merger, April 15, 1997

Auction Rate Notes

• BNY Mellon Funds Trust, December 2, 2008

Automatic Bar

• E*Trade Capital Markets LLC, March 12, 2009

Backward Pricing

• ReFlow Fund, LLC, July 15, 2002

Banks

• General Motors Investment Management, February 20, 2000

Banks — Collective Trust Funds

• Massachusetts Mutual Life Insurance Company, August 10, 1998

Beneficial Ownership Qualified Purchaser

• Trusts under the Will of Marion Searle, March 29, 2005
   
• H.E.B. Investment and Retirement Plan (H.E. Butt Grocery Company), May 18, 2001

Board of Directors — Retirement Plans

• Investment Company Institute, April 15, 1998

Borrowings

• Alliance Funds, April 25, 1997
   
• Bear, Stearns & Co. Inc., September 16, 1997

Business and Industrial Development Companies

• American Capital, Ltd, June 30, 2009
   
• Kohlberg Capital Corporation, March 12, 2009
   
• NGP Capital Resources Company (Corrected), December 28, 2007
   
• Windamere Capital Ventures, L.P., Windamere Capital Ventures Company, LLC, July 23, 2001
   
• Plymouth Commercial Mortgage Fund, July 13, 1998

Business Transfers

• Investec Ernst & Company, April 24, 2001
   
• Prudential Investment Management Services LLC, April 19, 2001
   
• ING Mutual Funds Management Co. LLC, ING Funds Distributor Inc. and Reich & Tang Distributors, Inc, February 9, 2001

Capital Structures (BDC)

• American Capital, Ltd, June 30, 2009

Cash Solicitation

• General Electric Company, August 12, 2009
   
• Banc of America Securities LLC, June 10, 2009
   
• RBC Capital Markets Corporation, June 10, 2009
   
• Deutsche Bank Securities Inc., June 9, 2009
   
• UBS AG, March 20, 2009
   
• Automated Trading Desk Specialists, LLC, March 13, 2009
   
• E*Trade Capital Markets LLC, March 12, 2009
   
• Wachovia Securities LLC, February 18, 2009
   
• Citigroup Global Markets, Inc., December 23, 2008
   
• UBS Securities LLC/UBS Financial Services Inc., December 23, 2008
   
• Prudential Financial, Inc., September 5, 2008
   
• Mayer Brown LLP, July 28, 2008
   
• Barclays Bank PLC, June 6, 2007
   
• Emanuel J. Friedman and EJF Capital LLC, January 16, 2007
   
• Ameriprise Financial Services Inc., April 5, 2006
   
• Millennium Partners, L.P., et al, March 9, 2006
   
• American International Group, Inc., February 21, 2006
   
• ING Bank N.V., August 31, 2005
   
• CIBC Mellon Trust Company, February 24, 2005
   
• Goldman, Sachs & Co., February 23, 2005
   
• Morgan Stanley & Co., Inc., February 4, 2005
   
• American International Group, Inc., December 8, 2004
   
• Deutsche Bank Securities Inc., September 24, 2004
   
• Thomas Weisel Partners LLC, September 24, 2004
   
• J.P. Morgan Securities Inc., October 31, 2003
   
• UBS Securities LLC (f/k/a UBS Warburg LLC), October 31, 2003
   
• Goldman, Sachs & Company, October 31, 2003
   
• Lehman Brothers, October 31, 2003
   
• Merrill Lynch, Pierce, Fenner & Smith Incorporated, October 31, 2003
   
• Bear, Stearns & Co. Inc., October 31, 2003
   
• Morgan Stanley & Company, October 31, 2003
   
• Citigroup Global Markets Inc. f/k/a Salomon Smith Barney Inc., October 31, 2003
   
• Credit Suisse First Boston LLC f/k/a Credit Suisse First Boston Corporation, October 31, 2003
   
• U.S. Bancorp Piper Jaffray Inc., October 31, 2003
   
• James DeYoung, October 24, 2003
   
• J.P. Morgan Securities Inc., October 8, 2003
   
• Dougherty & Company LCC, July 3, 2003
   
• Fahnestock & Company Inc., April 21, 2003
   
• Dougherty & Company LLC, March 21, 2003
   
• Legg Mason Wood Walker, Inc., June 11, 2001
   
• National Football League Players Association, January 25, 2002
   
• Prudential Securities Inc., February 7, 2001
   
• Stephens Inc., December 27, 2001

Change of Control

• JPMorgan Chase; Bear Stearns Asset Management I,, July 14, 2008
   
• JPMorgan Chase; Bear Stearns Asset Management II, March 16, 2008

Charitable Exclusions

• Goldman Sachs Asset Management, L.P., March 13, 2007
   
• American Bible Society, June 1, 2004
   
• Mercy Investment Program, Inc., June 12, 2003
   
• Daughters of Charity National Health System, Inc., April 3, 1998

Closed-End Investment Companies

• Investment Company Institute, March 12, 2009
   
• Nuveen Virginia Premium Income Municipal Fund, October 6, 2006
   
• Investment Company Institute, November 10, 2004
   
• Frank Russell Investment Company, et al., October 18, 2002
   
• R.O.C. Taiwan Fund, February 11, 2000

Code of Ethics

• M&G Investment Management Ltd., March 1, 2007
   
• National Compliance Service, November 30, 2005
   
• Prudential Insurance Company of America, March 1, 2005
   
• Manufacturers Adviser Corp, September 10, 2002

Collective Investment Trusts

• General Motors Investment Management, February 20, 2000

Commerical Paper

• ING Bank, N.V., July 8, 2002

Compliance Policies and Procedures Rule

• Investment Company Institute, November 10, 2004

Consolidation

• Fidelity Select Portfolio, April 29, 2008

Control

• Iridian Asset Management LLC, April 14, 2009
   
• Bank of Ireland Asset Management (U.S.) Ltd., April 2, 2009
   
• Investment Company Institute, March 12, 2009
   
• Auction Rate Securities, January 6, 2009

Custodial Receipts

• HOLDRs, September 3, 1999

Custody

• Macedonian Stock Exchange, July 10, 1997

Custody - Investment Advisers

• Investment Adviser Association, September 20, 2007
   
• Deloitte & Touche LLP, August 28, 2006
   
• ABA Subcommittee on Private Investment Entities, August 10, 2006
   
• American Skandia Life Assurance Corporation, May 16, 2005

Custody - Investment Companies

• Franklin Templeton Investments, June 19, 2009
   
• Highbridge Statistical Market Neutral Fund, April 7, 2008
   
• Austraclear Limited, April 28, 2004
   
• Fixed Income Clearing Corporation, March 13, 2003
   
• Government Securities Clearing Corporation, October 19, 2001
   
• Investment Company Institute, June 15, 1999
   
• ING Bank N.V., et al., May 24, 1999
   
• Investment Company Institute, October 3, 1997
   
• AmSouth Mutual Funds, July 8, 1997

Definitions

• Comdisco, Inc., October 25, 2000

Director

• Federated Core Trust II, L.P., February 6, 2002
   
• Mexico Equity and Income Fund, The, November 15, 2001

Disclosure

• Kirkpatrick & Lockhart LLP, January 28, 2004

Disqualification — Investment Companies

• American International Group, Inc., July 18, 1997

Distributions

• Aberdeen Australia Equity Fund, Inc., July 13, 2006

Distribution Fees

• Citigroup Inc., July 26, 2006
   
• Investment Company Institute, October 30, 1998

Distribution Plans

• E*TRADE Securities, LLC, November 30, 2005
   
• Investment Company Institute, October 30, 1998

Diversification

• Frankin Templeton Group of Funds, et al., May 21, 1999

Eligible Foreign Custodian

• Moscow Municipal Bank, April 8, 1998
   
• Stock Holding Corporation of Indian Ltd., January 21, 1998
   
• K. K. Rajendran, November 21, 1997
   
• Bucharest Stock Exchange, June 3, 1997
   
• Depository Clearing Company, December 19, 1997
   
• Russia Growth Fund, Inc., May 20, 1997
   
• National Securities Depository Ltd., February 25, 1997

Emergencies

• Investment Company Institute, December 8, 1999

Employee Benefit Plans

• Emeriti Consortium for Retirement Health Solutions, June 16, 2008
   
• Lear Corporation Retirement Savings Plan Trusts, March 16, 2007
   
• Emeriti Consortium for Retirement Health Solutions, April 7, 2005
   
• Lincoln National Life Insurance & Lincoln Financial Advisors, January 30, 2003
   
• Honeywell International Inc Savings Plan Trust, October 7, 2002

ETFs

• Barclays Global Fund Advisors et al., March 12, 2009
   
• iShares Trust, et al., October 22, 2008

Exchange Offer

• National Association for Variable Annunities; Insurance Marketplace Standards Assn; American Council of Life Insurers, June 19, 2001
   
• Bradley A. Veld, August 15, 1997

Exemptive Applications and Orders

• Maxim Series Fund, Inc., et al., July 31, 2009
   
• Fixed Income Securities, L.P., April 29, 2004
   
• MTB Group of Funds, October 21, 2003
   
• Chase Manhattan Bank, June 12, 1998

Face-Amount Certificate

• Peninsular & Oriental Steam Navigation Company, October 15, 2003

Fees & Expenses

• AIG Life Insurance Company, August 16, 2001

Fiduciary Duties

• Constellation Financial Management LLC, January 9, 2003

Filing Procedure - Fees

• AXA Equitable Life Insurance Company, February 27, 2009
   
• Nuveen Flagship Multistate Trust I, July 10, 1998

Finance Subsidiaries

• Brown & Wood, February 24, 2000
   
• KDSM, Inc. and Sinclair Capital, February 21, 1997

Foreign Banks

• Seward & Kissel, October 12, 2005
   
• Safra Republic Holdings, April 21, 1998

Foreign Custodian

• Chase Manhattan Bank, June 12, 1998
   
• Investment Company Institute and the Global Custodians, February 19, 1998
   
• Reserve Bank of Australia, January 30, 1998
   
• Societatea Nationala de Compensare, January 28, 1998
   
• K. K. Rajendran, November 21, 1997

Foreign Government Securities

• SSGA International Liquidity Fund, December 2, 1998
   
• Five Arrows Short-Term Investment Trust, September 26, 1997

Foreign Investment Advisers

• ABN AMRO Bank N.V., July 1, 1997

Foreign Investment Companies

• Dechert LLP, August 24, 2009
   
• Mike Krichew, November 5, 1997
   
• Bradley A. Veld, August 15, 1997
   
• Eaton Vance South Asia Portfolio, March 12, 1997
   
• Goodwin, Procter & Hoar, February 28, 1997
   
• Indosuez Asset Management Asia Limited, February 14, 1997

Form 13F

• Morgan Stanley Smith Barney LLC, May 29, 2009

Forward Contract

• Drinker, Biddle & Reath, December 18, 1998

Fraud

• Constellation Financial Management LLC, January 9, 2003

Fraud - Investment Advisers Act

• Heitman Capital Management, LLC, February 12, 2007

Funds of Funds - Affiliated

• Madison Asset Management, LLC, et al., June 30, 2009
   
• iShares Trust, et al., October 22, 2008
   
• Merrill Lynch & Co., Inc., September 27, 2006
   
• Principal Investors Fund Inc., May 13, 2005
   
• Neuberger Berman Management Inc., et al., April 30, 2003
   
• MassMutual Institutional Funds, Inc., October 19, 1998
   
• Eaton Vance South Asia Portfolio, March 12, 1997
   
• Lazard Freres Asset Management, January 10, 1997

Funds of Funds - Foreign Investment Companies

• Dechert LLP, August 24, 2009
   
• ASA (Bermuda) Limited, December 13, 2006
   
• Alternative Investment Partners Absolute Return Fund STS, July 10, 2006
   
• France Growth Fund, Inc., July 15, 2003
   
• Man-Glenwood Lexington TEI, LLC and Man-Glenwood Lexington TEI, LDC, April 30, 2004

Fund Supermarkets

• Investment Company Institute, October 30, 1998

Government Instrumentalities

• Federal National Mortgage Association, July 12, 2002
   
• Federal Home Loan Mortgage Corporation, July 12, 2002

Government Securities

• Straight-A Funding, LLC, July 28, 2009
   
• Federal National Mortgage Association, July 12, 2002
   
• Federal Home Loan Mortgage Corporation, July 12, 2002

Governmental Plans

• Massachusetts Mutual Life Insurance Company, August 10, 1998

Hedge Clauses

• Heitman Capital Management, LLC, February 12, 2007

Hedge Funds

• The Townsend Group, Inc., July 9, 2008
   
• ABA Subcommittee on Private Investment Entities, August 10, 2006
   
• ABA Subcommittee on Private Investment Entities, December 8, 2005
   
• The Goldman Sachs Group, Inc., March 8, 2005

Hub and Spoke Funds

• PIMCO Funds, July 9, 2002
   
• Signature Financial Group, Inc., December 28, 1999
   
• Neuberger & Berman Income Funds, February 27, 1998
   
• The Eaton Vance Group of Investment Companies, July 25, 1997

Illiquid Securities

• Franklin Templeton Investments, June 19, 2009

Inadvertent Investment Companies

• Missouri Bankers Association, August 18, 2008
   
• One Point Communications Corp, June 12, 1998

Independent Directors

• Pioneer Funds, December 20, 2005
   
• Mutual Fund Directors Forum, May 9, 2002

Independent Legal Counsel

• Investment Company Institute, February 12, 2002

Injunctions

• E*Trade Capital Markets LLC, March 12, 2009

Inspections — Investment Advisers

• Jennison Associates LLC, July 6, 2000

Insurance Companies

• Mutual of Omaha Insurance Company, November 27, 1998

Insurance Products

• IDS Life Insurance Company, et al., December 14, 2006
   
• American Home Assurance Company, et al., October 17, 2005
   
• GE Life and Annuity Assurance Company, June 25, 2004
   
• Sun Life Assurance Company of Canada (U.S.) and Keyport Life Insurance Company, December 19, 2003
   
• Acacia National Life Insurance Company, December 19, 2003
   
• Allstate Life Insurance Company, December 23, 2002
   
• Sun Life Insurance and Annuity Company of New York, et al., December 20, 2002
   
• American Enterprise Life Insurance Company, April 30, 2002
   
• Aid Association for Lutherans/Lutheran Brotherhood, December 21, 2001
   
• AIG Life Insurance Company - American International Life Assurance Company of New York, November 6, 2001
   
• AIG Life Insurance Company, August 16, 2001
   
• Manufacturers Life Insurance Company, The, December 27, 2001
   
• National Association for Variable Annunities; Insurance Marketplace Standards Assn; American Council of Life Insurers, June 19, 2001
   
• Nationwide Life Insurance Company, March 16, 2001

Interested Person

• Ballard Spahr Andrews & Ingersoll, LLP, April 3, 2002
   
• First Financial Fund, Inc., at al., June 5, 1997

Internationalization of Securities Markets

• Goodwin, Procter & Hoar, February 28, 1997
   
• Indosuez Asset Management Asia Limited, February 14, 1997

Internet

• Thomson Financial Inc., July 10, 2002
   
• ReFlow Fund, LLC, July 15, 2002

Investment Advisers

• Tuition Plan Consortium, LLP, February 4, 2003
   
• Thomson Financial Inc., July 10, 2002
   
• National Football League Players Association, January 25, 2002

Investment Advisers Act Status

• Sisters of Mercy of the Americas, Inc., October 1, 2009
   
• Credit Agricole Asset Management Alternative Investments, Inc., August 7, 2006
   
• Morgan, Lewis & Bockius LLP, November 17, 2005
   
• UBS Financial Services, Inc., September 29, 2005
   
• Ark Therapeutics Group plc, April 15, 2005
   
• Emeriti Consortium for Retirement Health Solutions, April 7, 2005
   
• The Goldman Sachs Group, Inc., March 8, 2005
   
• Gulf Coast Venture Forum, Inc., August 21, 2002
   
• Thomson Financial Inc., July 10, 2002
   
• BISYS Fund Services, Inc., September 2, 1999

Investment Company

• Washington Capital Joint Master Trust, September 25, 2006
   
• Royal Dutch Shell plc, May 17, 2005
   
• Cantor Fitzgerald & Company, February 17, 2004
   
• Peninsular & Oriental Steam Navigation Company, October 15, 2003

Investment Company Act Status

• Sisters of Mercy of the Americas, Inc., October 1, 2009
   
• Emeriti Consortium for Retirement Health Solutions, September 3, 2009
   
• Emeriti Consortium for Retirement Health Solutions, June 16, 2008
   
• Dexia Municipal Agency, December 26, 2007
   
• Exelon Corporation, September 13, 2007
   
• Cooley Godward & Kronish, July 12, 2007
   
• MACRO Securities Depositor, LLC, December 1, 2006
   
• Willkie Farr & Gallagher, October 23, 2000
   
• Pengrowth Energy Trust, January 27, 2000
   
• HOLDRs, September 3, 1999
   
• Mutual of Omaha Insurance Company, November 27, 1998
   
• Credit Suisse First Boston, September 9, 1998
   
• Puerto Rico Balanced Fund, Inc., April 29, 1997

Investment Restrictions

• The First Australia Fund, Inc., July 29, 1999

Investment Securities

• PIMCO Funds, July 9, 2002

Joint Transactions

• Highbridge Statistical Market Neutral Fund, September 29, 2008
   
• Highbridge Statistical Market Neutral Fund, April 7, 2008
   
• Neuberger Berman Management Inc., et al., April 30, 2003
   
• The Chase Manhattan Bank, July 24, 2001
   
• Investment Company Institute, April 15, 1998
   
• PNC Bank N.A., June 10, 1997
   
• Alliance Funds, April 25, 1997

Leverage

• T. Rowe Price Associates, Inc., October 8, 2009
   
• Franklin Templeton Investments, June 19, 2009

Liquidating Trusts

• I.C.H. Corporation, February 26, 1997

Mergers and Reorganizations Combinations

• Janus Aspen Series, April 10, 2008
   
• CUNA Mutual Life Insurance Company, et al., December 27, 2007
   
• Ameritas Life Insurance Corp., April 5, 2007
   
• Mutual of America Investment Corporation, June 2, 2006
   
• GE Life and Annuity Assurance Company, June 25, 2004
   
• Sun Life Assurance Company of Canada (U.S.) and Keyport Life Insurance Company, December 19, 2003
   
• Acacia National Life Insurance Company, December 19, 2003
   
• Allstate Life Insurance Company, December 23, 2002
   
• Sun Life Insurance and Annuity Company of New York, et al., December 20, 2002
   
• American Enterprise Life Insurance Company, April 30, 2002
   
• Manufacturers Life Insurance Company, The, December 27, 2001
   
• Aid Association for Lutherans/Lutheran Brotherhood, December 21, 2001
   
• AIG Life Insurance Company - American International Life Assurance Company of New York, November 6, 2001
   
• Nuveen Flagship Multistate Trust I, July 10, 1998
   
• Neuberger & Berman Income Funds, February 27, 1998

Money Market Funds

• The Hartford Mutual Funds, Inc. and Hartford Series Fund, Inc., August 3, 2009
   
• Mount Vernon Securities Lending Trust, August 3, 2009
   
• Victory Institutional Money Market Fund, Victory Financial Reserves Fund, and Victory Prime Obligations Fund, August 3, 2009
   
• Straight-A Funding, LLC, July 28, 2009
   
• Citigroup Global Markets, Inc, May 28, 2009
   
• SEI Daily Income Trust – Prime Obligation Fund, April 20, 2009
   
• SEI Liquid Asset Trust – Prime Obligation Fund, April 20, 2009
   
• College Retirement Equities Fund (CREF), April 13, 2009
   
• Columbia Funds Series Trust — Columbia Cash Reserves, March 2, 2009
   
• Columbia Funds Series Trust — Columbia Money Market Reserves, March 2, 2009
   
• Master Portfolio Trust — Liquid Reserves Portfolio and Legg Mason Partners Money Market Trust — Western Asset Money Market Fund, March 2, 2009
   
• Northern Institutional Funds — Diversified Assets Portfolio, Liquid Assets Portfolio and Prime Obligations Portfolio and Northern Funds — Money Market Fund, March 2, 2009
   
• SEI Liquid Asset Trust — Prime Obligation Fund, March 2, 2009
   
• Mount Vernon Securities Lending Trust, January 8, 2009
   
• Master Portfolio Trust — Liquid Reserves Portfolio, December 8, 2008
   
• Reserve New York Municipal Money-Market Trust — New York Municipal Money-Market Fund, November 18, 2008
   
• SEI Daily Income Trust — Prime Obligation Fund, November 18, 2008
   
• Mount Vernon Securities Lending Trust, October 24, 2008
   
• Russell Investment Company, October 24, 2008
   
• Columbia Funds Series Trust, October 22, 2008
   
• ING Funds Trust, ING Investors Trust, and ING Series Fund, Inc., October 22, 2008
   
• J.P. Morgan Securities Inc., October 22, 2008
   
• Legg Mason Partners Institutional Trust, October 22, 2008
   
• Legg Mason Partners Institutional Trust, October 22, 2008
   
• MainStay VP Cash Management Portfolio, October 22, 2008
   
• Morgan Stanley Money Market Funds, October 22, 2008
   
• Mount Vernon Securities Lending Trust, October 22, 2008
   
• Northwestern Mutual Series Fund, Inc., October 22, 2008
   
• Penn Series Funds Inc., October 22, 2008
   
• Penn Series Funds Inc., October 22, 2008
   
• Phoenix Opportunities Trust, October 22, 2008
   
• Principal Funds, Inc. and Principal Variable Contracts Funds, Inc., October 22, 2008
   
• RidgeWorth Funds, October 22, 2008
   
• Tamarack Funds Trust, October 22, 2008
   
• Touchstone Variable Series Trust, October 22, 2008
   
• USAA Mutual Funds Trust, October 22, 2008
   
• The Hartford Mutual Funds, Inc. and Hartford Series Fund, Inc., October 20, 2008
   
• Sun Capital Advisers Trust, October 20, 2008
   
• Advantus Series Fund, October 20, 2008
   
• Dreyfus Cash Management Plus, October 20, 2008
   
• Dreyfus Money Funds, October 20, 2008
   
• Dreyfus Money Funds, October 20, 2008
   
• Russell Investment Company, October 20, 2008
   
• Investment Company Institute, October 10, 2008
   
• Investment Company Institute, October 8, 2008
   
• Investment Company Institute, September 25, 2008
   
• Victory Institutional Money Market Fund, Victory Financial Reserves Fund, and Victory Prime Obligations Funds, August 1, 2008
   
• Northern Institutional Fund, July 16, 2008
   
• Western Asset Money Market Fund, June 27, 2008
   
• Western Asset Institutional Money Market Fund, June 27, 2008
   
• HSBC Investor Funds, June 25, 2008
   
• Munder Series Trust, June 23, 2008
   
• Eaton Vance Management, June 13, 2008
   
• Allianz Dresdner Daily Asset Fund, May 5, 2008
   
• Master Portfolio Trust, April 18, 2008
   
• Master Portfolio Trust, April 4, 2008
   
• SEI Daily Income Trust – Prime Obligation Fund, February 29, 2008
   
• Northern Institutional Funds, February 28, 2008
   
• Wells Fargo Funds Trust – Prime Money Market Fund and Heritage Money Market Fund, February 13, 2008
   
• HSBC Investor Funds, January 18, 2008
   
• STI Classic Funds, January 2, 2008
   
• TDAM Money Market Portfolio, December 21, 2007
   
• First American Funds, Inc. – Prime Obligation Fund, December 3, 2007
   
• SEI Liquid Asset Trust Prime Obligation Fund, December 3, 2007
   
• SEI Daily Income Trust — Money Market Fund, November 9, 2007
   
• SEI Daily Income Trust — Prime Obligation Fund, November 8, 2007
   
• STI Classic Funds, October 26, 2007
   
• Evergreen Investment Management Company LLC, October 11, 2005
   
• Merrill Lynch Investment Managers, May 10, 2002
   
• AIM Advisors, Inc., February 12, 2002
   
• SSGA International Liquidity Fund, December 2, 1998
   
• ICI Mutual Insurance Company, July 27, 1998
   
• Investment Company Institute, April 15, 1998

Mixed and Shared Funding

• Maxim Series Fund, Inc., et al., July 31, 2009

Money Market Liquidity

• J.P. Morgan Securities Inc., October 22, 2008
   
• Eaton Vance Management, June 13, 2008
   
• Merrill Lynch Investment Managers, May 10, 2002

Money Market — Liquidity Puts

• UBS AG, July 29, 2009

Money Market Portfolio Valuation

• College Retirement Equities Fund (CREF), April 13, 2009

Names — Misleading

• Straight-A Funding, LLC, July 28, 2009

National Securities Market Improvement Act of 1996

• BSC Employee Fund, L.P., October 14, 1997
   
• Davis, Polk & Wardwell, April 24, 1997

Offshore Funds

• Wilmer, Cutler & Pickering and Davis Polk & Wardell, October 5, 1998
   
• Goodwin, Procter & Hoar, October 5, 1998

Periodic Payment Plan Certificate

• Peninsular & Oriental Steam Navigation Company, October 15, 2003

Performance Fees

• Trainer, Wortham & Co. Froley, Revy Investment Co. Starbuck, Tisdale & Assoc., December 6, 2004
   
• Pacific Select Fund, et al., December 23, 2004
   
• Seligman New Technologies Fund II, Inc., February 7, 2002

Personal Securities Transaction

• National Compliance Service, November 30, 2005
   
• Mackenzie Investment Managment et al., August 8, 2000

Pre-Paid Tuition Plans

• Tuition Plan Consortium, LLP, February 4, 2003

Pricing — Fair Value Pricing

• Investment Company Institute, December 8, 1999
   
• Charles Schwab & Co., Inc., July 7, 1997

Principal Transaction

• Auction Rate Securities, January 6, 2009
   
• Barclays Capital Inc., September 19, 2008
   
• JPMorgan Chase; Bear Stearns Asset Management II, March 16, 2008
   
• Gardner Russo & Gardner, June 7, 2006
   
• Credit Suisse First Boston, LLC, August 31, 2005

Principal Underwriters

• Investment Company Institute, November 10, 2004

Private Investment Companies

• Frankin Templeton Group of Funds, et al., May 21, 1999
   
• American Bar Association, April 22, 1999
   
• Service Corporation International, October 6, 1998
   
• Lamp Technologies, Inc., May 29, 1998

Private Offering

• Lamp Technologies, Inc., May 29, 1998
   
• Goodwin, Procter & Hoar, February 28, 1997
   
• Merrill Lynch Asset Management, April 28, 1997
   
• Indosuez Asset Management Asia Limited, February 14, 1997

Prospectuses — Delivery

• Lincoln National Life Insurance & Lincoln Financial Advisors, January 30, 2003

Prospectuses — Disclosure

• Lindbergh Funds, October 30, 2002
   
• Nationwide Life Insurance Company, March 16, 2001

Proxy Voting

• Institutional Shareholder Services, Inc., September 15, 2004
   
• Egan-Jones Proxy Services, May 27, 2004

Public Offering

• ING Bank, N.V., July 8, 2002
   
• Wilmer, Cutler & Pickering and Davis Polk & Wardell, October 5, 1998
   
• Goodwin, Procter & Hoar, October 5, 1998
   
• Lamp Technologies, Inc., May 29, 1997

Public Utility Holding Companies

• Section 2(a)(3)
   
• Bonneville Power Administration, February 10, 2004
   
• RealEnergy, Inc., et al., August 12, 2003
   
• Dominion Equipment II, Inc., et al., March 25, 2003
   
• Juniper Capital L.P., June 23, 2003
   
• Duke Energy Control Area Services, LLC, July 9, 2003
   
• Large Scale Distributed Generation II Statutory Trust, September 5, 2001
   
• Sections 2(a)(3) and 2(a)(7)
   
• EIF Neptune, LLC Starwood Energy Investors, LLC & Atlantic Energy Parts, July 29, 2005
   
• DTE Heritage, LLC, et. al., July 30, 2003
   
• Tri-State Generation and Transmission Association, Inc., et. al., September 23, 2003
   
• Sections 2(a)(7)
   
• Old Dominion Electric Cooperative, et al., October 13, 2004
   
• Arizona Electric Power Cooperative, Inc., July 27, 2001
   
• Western Farmers Electric Cooperative, February 23, 2001
   
• Sections 2(a)(7) and 2(a)(11)(A)
   
• k1 Ventures, et. al., July 28, 2003
   
• Evercore METC Investment Inc., et. al., November 25, 2003
   
• General Electric Capital Corporation, April 26, 2002
   
• Section 17(c) and Rule 70
   
• Enron Corporation, March 11, 2004

Qualified Purchase Definition - Investment Company Act Status Determination

• Cabot Wellington, LLC, June 17, 2008
   
• McDermott, Will & Emery, July 26, 2007
   
• Goldman Sachs Asset Management, L.P., March 13, 2007
   
• SCP Private Equity Partners II, L.P., June 6, 2006
   
• American Bar Association, April 22, 1999
   
• Sullivan and Cromwell, December 29, 1997

Qualified Purchaser Fund

• The Townsend Group, Inc., July 9, 2008
   
• Cabot Wellington, LLC, June 17, 2008
   
• Goldman Sachs Asset Management, L.P., March 13, 2007
   
• Service Corporation International, October 6, 1998
   
• BSC Employee Fund, L.P., October 14, 1997
   
• Redwood Investment Fund, LLC, October 14, 1997
   
• Davis, Polk & Wardwell, April 24, 1997

Real Estate

• Capital Trust, Inc., February 3, 2009
   
• Capital Trust, Inc., May 24, 2007

Recordkeeping Requirements — Investment Advisers

• Omgeo LLC, August 14, 2009
   
• Jennison Associates LLC, July 6, 2000
   
• Salomon Brothers Asset Management Inc and Salomon Brothers Asset Management Asia Pacific Limited, July 23, 1999
   
• John Bowen Investment Management, May 13, 1997

Recordkeeping Requirements — Investment Adviser Separate Accounts

• LNC Equity Sales Corporation, August 8, 1997

Recordkeeping Requirements — Investment Adviser Suitability

• MLC Limited, July 21, 1997

Redeemable Securities

• Eaton Vance Management, June 13, 2008
   
• Nationwide Life Insurance Company, March 16, 2001
   
• Credit Suisse First Boston, September 9, 1998
   
• Nebraska Higher Education Loan Program, April 3, 1998

Redemption Fees

• Investment Company Institute, February 1, 2007
   
• Fidelity Advisor Korea Fund, Inc., March 7, 2001

Redemptions

• ReFlow Fund, LLC, July 15, 2002
   
• Signature Financial Group, Inc., December 28, 1999
   
• Investment Company Institute, December 8, 1999

Registration

• IDS Life Insurance Company, et al., December 14, 2006
   
• Sun Life Insurance and Annuity Company of New York, et al., December 20, 2002
   
• Aid Association for Lutherans/Lutheran Brotherhood, December 21, 2001
   
• Thomson Financial Inc., July 10, 2002
   
• Manufacturers Life Insurance Company, The, December 27, 2001

Registration — Investment Advisers

• Lockheed Martin Investment Management Company, June 6, 2006
   
• ABN AMRO Bank N.V., July 1, 1997

Registration — Investment Companies

• Seward & Kissel LLP, April 15, 2009
   
• Exelon Corporation, September 13, 2007
   
• MACRO Securities Depositor, LLC, December 1, 2006
   
• Shee Atika Investments, LLC, January 20, 2004
   
• First Data Corporation, January 13, 2004
   
• Mercy Investment Program, Inc., June 12, 2003
   
• Metropolitan Insurance and Annuity Company, June 6, 2003
   
• Brown & Wood, February 24, 2000

Regulation S-P

• Staff Responses to Questions About Regulation S-P, January 23, 2003

Reimbursement of Proxy Expenses

• Mexico Equity and Income Fund, The, November 15, 2001

Reorganization

• IDS Life Insurance Company, et al., December 14, 2006
   
• The Eaton Vance Group of Investment Companies, July 25, 1997

Reporting Requirements — Investment Advisers

• Manufacturers Adviser Corp, September 10, 2002

Reporting Requirements — Investment Companies

• Berthel Growth & Income Trust I, May 5, 2009
   
• NGP Capital Resources Company (Corrected), December 28, 2007
   
• American Home Assurance Company, et. al., October 17, 2005
   
• College and University Facility Loan Trust One, et al., November 29, 2004
   
• Westford Technology Ventures, L.P., January 28, 2004
   
• Equus Capital Partners L.P., November 14, 2003
   
• ML-Lee Acquisition Fund II, L.P. and ML-Lee Acquisition Fund (Retirement Accounts) II, L.P, March 4, 2003
   
• Manufacturers Adviser Corp, September 10, 2002
   
• Select Sector SPDR Trust, May 6, 1999

Repurchase Agreement

• Investment Company Institute, June 15, 1999

Reverse Repurchase Agreement

• Dreyfus Cash Management, et al., September 25, 2008

Safe Harbors

• Citigroup Inc., July 26, 2006

Sales of Fund Shares below NAV

• Kohlberg Capital Corporation, March 12, 2009
   
• ReFlow Fund, LLC, July 15, 2002

Security — Definition

• PIMCO Funds, July 9, 2002
   
• Willkie Farr & Gallagher, October 23, 2000
   
• Mutual of Omaha Insurance Company, November 27, 1998

Securities Lending

• USB Global Asset Management (US), Inc., November 21, 2002
   
• UAM Funds Inc., September 24, 2001
   
• U.S. Bancorp Asset Management Inc., et al., December 11, 2001
   
• Brinson Funds, et al., November 25, 1997
   
• Bear, Stearns & Co. Inc., September 16, 1997

Securities Related Business

• Vanguard Group, Inc., May 22, 2009

Self Custody - Investment Companies

• Maxim Series Fund Inc., January 14, 2004

Senior Securities

• American Capital, Ltd, June 30, 2009
   
• Investment Company Institute, October 8, 2008
   
• ReFlow Fund, LLC, July 15, 2002

Separate Accounts

• First Great-West Life & Annuity Insurance Company & Canada Life Insurance Company of New York, December 22, 2005
   
• GE Life and Annuity Assurance Company, June 25, 2004
   
• Acacia National Life Insurance Company, December 19, 2003
   
• Sun Life Assurance Company of Canada (U.S.) and Keyport Life Insurance Company, December 19, 2003
   
• Allstate Life Insurance Company, December 23, 2002
   
• Sun Life Insurance and Annuity Company of New York, et al., December 20, 2002
   
• American Enterprise Life Insurance Company, April 30, 2002
   
• Manufacturers Life Insurance Company, The, December 27, 2001
   
• Aid Association for Lutherans/Lutheran Brotherhood, December 21, 2001
   
• AIG Life Insurance Company - American International Life Assurance Company of New York, November 6, 2001
   
• AIG Life Insurance Company, August 16, 2001
   
• Massachusetts Mutual Life Insurance Company, August 10, 1998

Shareholder Meetings

• Kohlberg Capital Corporation, March 12, 2009

Shareholder Proposals

• TS&W/Claymore Tax-Advantaged Balanced Fund, April 27, 2009
   
• U.S. Government Reserves and Fidelity Cash Reserves, April 27, 2009
   
• American Capital, Ltd., February 5, 2009
   
• College Retirement Equities Fund, May 19, 2008
   
• Fidelity Funds, January 22, 2008
   
• Franklin Universal Trust, December 18, 2007
   
• Alliance World Dollar Government Fund, Inc., October 19, 2006
   
• Putnam Premier Income Trust, March 14, 2006
   
• Putnam High Income Securities Fund, March 14, 2006
   
• Putnam Tax-Free Health Care Fund, August 8, 2005
   
• Fidelity Magellan Fund, March 15, 2005
   
• Medallion Financial Corp., May 11, 2004
   
• Tri-Continental Corporation, March 15, 2004
   
• Robert P. Laukat Regarding Tri-Continental Corporation , March 15, 2004
   
• The New Ireland Fund, Inc., March 15, 2004
   
• College Retirement Equities Fund - Stone, May 3, 2004
   
• College Retirement Equities Fund - Belth, May 3, 2004
   
• College Retirement Equities Fund - Fuller, May 3, 2004
   
• College Retirement Equities Fund - Buchman, May 3, 2004
   
• Tri-Continental Corporation, March 25, 2003
   
• MuniYield Insured Fund, Inc., March 11, 2002
   
• Asia Tiger Fund, Inc., The, January 31, 2002
   
• Pioneer Interest Shares, June 20, 2001
   
• Asia Pacific Fund, Inc (The), June 8, 2001
   
• Asia Tiger Fund, Inc., The, December 28, 2001
   
• Current Income Shares, Inc., July 10, 2001
   
• Fidelity Advisor Korea Fund, Inc, March 7, 2001
   
• France Growth Fund, Inc, April 6, 2001
   
• France Growth Fund, Inc.; Advantage Partners LP, April 6, 2001
   
• France Growth Fund, Inc.; Strome Hedgecap Fund, April 6, 2001
   
• Lincoln National Convertible Securities Fund, Inc. - Walter S. Baer, September 28, 2001
   
• Templeton Vietnam and Southeast Asia Fund, September 28, 2001

Shareholders Votes

• First Trust/Gallatin Specialty Finance and Financial Opportunities Fund, July 11, 2008
   
• Swiss Helvetia Fund, Inc., March 6, 2001
   
• R.O.C. Taiwan Fund, February 11, 2000
   
• Wells Fargo Bank, N.A., March 31, 1998
   
• Dessauer Global Equity Fund, April 3, 1997

Short Sales or Short Selling

• Highbridge Statistical Market Neutral Fund, September 29, 2008
   
• Highbridge Statistical Market Neutral Fund, April 7, 2008

Solicitors

• Dougherty & Company LCC, July 3, 2003
   
• Fahnestock & Company Inc., April 21, 2003
   
• Dougherty & Company LLC, March 21, 2003
   
• National Football League Players Association, January 25, 2002

State Regulation

• Public Employees' Retirement Board of the State of Oregon, March 3, 1998

Structured Financing

• Credit Suisse First Boston, September 9, 1998

Student Loans

• New England Education Loan Marketing Corp, May 22, 1998

Subsidiaries

• Pengrowth Energy Trust, January 27, 2000

Successor registration

• Barclays Capital Inc., September 19, 2008

Taxation

• Wilmer, Cutler & Pickering and Davis Polk & Wardell, October 5, 1998
   
• Goodwin, Procter & Hoar, October 5, 1998

Tender Offers

• UBS AG, July 29, 2009
   
• Eaton Vance Management, June 13, 2008

Territorial Exemption

• Puerto Rico Balanced Fund, Inc., April 29, 1997

Tracking Stock

• Comdisco, Inc., October 25, 2000

Transient Investment Company

• One Point Communications Corp, June 12, 1998

Voting Security

• Wells Fargo Alternative Asset Management, LLC, January 26, 2005

Voting Trust

• Metropolitan Life Insurance Company, November 13, 1999

Wrap Fee Arrangements

• BISYS Fund Services, Inc., September 2, 1999
   

• AAL Mutual Funds, et al., December 12, 2002
   
• ABA Subcommittee on Private Investment Entities, August 10, 2006
   
• ABA Subcommittee on Private Investment Entities, December 8, 2005
   
• Aberdeen Australia Equity Fund, Inc., July 13, 2006
   
• ABN AMRO Bank N.V., July 1, 1997
   
• Acacia National Life Insurance Company, December 19, 2003
   
• Advantus Series Fund, October 20, 2008
   
• Aid Association for Lutherans/Lutheran Brotherhood, December 21, 2001
   
• AIG Life Insurance Company, August 16, 2001
   
• AIG Life Insurance Company - American International Life Assurance Company of New York, November 6, 2001
   
• AIM Advisors, Inc., February 12, 2002
   
• Alliance Funds, April 25, 1997
   
• Alliance World Dollar Government Fund, Inc., October 19, 2006
   
• Allianz Dresdner Daily Asset Fund, May 5, 2008
   
• Allianz Funds, August 3, 2009
   
• Allstate Life Insurance Company, December 23, 2002
   
• Alternative Investment Partners Absolute Return Fund STS, July 10, 2006
   
• American Bar Association, April 22, 1999
   
• American Bible Society, June 1, 2004
   
• American Capital, Ltd, June 30, 2009
   
• American Capital, Ltd., February 5, 2009
   
• American Century Companies, Inc. / J.P. Morgan & Co., December 23, 1997
   
• American Enterprise Life Insurance Company, April 30, 2002
   
• American Home Assurance Company, et. al., October 17, 2005
   
• American International Group, Inc., February 21, 2006
   
• American International Group, Inc., December 8, 2004
   
• American International Group, Inc., July 18, 1997
   
• American Odyssey Funds, Inc., October 7, 1996
   
• American Skandia Life Assurance Corporation, May 16, 2005
   
• Ameriprise Financial Services Inc., April 5, 2006
   
• Ameritas Life Insurance Corp., April 5, 2007
   
• AmSouth Mutual Funds, July 8, 1997
   
• Arizona Electric Power Cooperative Inc., July 27, 2001
   
• Ark Therapeutics Group plc, April 15, 2005
   
• ASA (Bermuda) Limited, December 13, 2006
   
• Asia Pacific Fund, Inc (The), June 8, 2001
   
• Asia Pacific Fund, Inc (The) - Thomas A. Kornfeld, June 8, 2001
   
• Asia Tiger Fund, Inc., The, December 28, 2001
   
• Asia Tiger Fund, Inc., The, January 31, 2002
   
• Auction Rate Securities, January 6, 2009
   
• Austraclear Limited, April 28, 2004
   
• Automated Trading Desk Specialists, LLC, March 13, 2009
   
• AXA Equitable Life Insurance Company, February 27, 2009
   
• Ballard Spahr Andrews & Ingersoll, LLP, April 3, 2002
   
• Banc of America Securities LLC, June 10, 2009
   
• Bank of Ireland Asset Management (U.S.) Ltd., April 2, 2009
   
• Barclays Capital Inc., September 19, 2008
   
• Barclays Global Fund Advisors et al., March 12, 2009
   
• Bear, Stearns & Co. Inc., October 31, 2003
   
• Bear, Stearns & Co. Inc., September 16, 1997
   
• Berthel Growth & Income Trust I, May 5, 2009
   
• BISYS Fund Services, Inc., September 2, 1999
   
• BNY Mellon Funds Trust, December 2, 2008
   
• Bonneville Power Administration, February 10, 2004
   
• Bradley A. Veld, August 15, 1997
   
• Brinson Funds, et al., November 25, 1997
   
• Brown & Wood, February 24, 2000
   
• BSC Employee Fund, L.P., October 14, 1997
   
• Bucharest Stock Exchange, June 3, 1997
   
• Cabot Wellington, LLC, June 17, 2008
   
• Calvert Social Index Fund, September 24, 2001
   
• Cantor Fitzgerald & Company, February 17, 2004
   
• Capital Trust, Inc., February 3, 2009
   
• Capital Trust, Inc., May 24, 2007
   
• Charles Schwab & Co., Inc., July 7, 1997
   
• The Chase Manhattan Bank, July 24, 2001
   
• Chase Manhattan Bank, June 12, 1998
   
• Chief Financial Officer, November 7, 1997
   
• CIBC Mellon Trust Company, February 24, 2005
   
• Citigroup Global Markets, Inc, May 28, 2009
   
• Citigroup Global Markets, Inc., December 23, 2008
   
• Citigroup Global Markets, Inc., September 26, 2006
   
• Citigroup Global Markets Inc. f/k/a Salomon Smith Barney Inc., October 31, 2003
   
• Citigroup Inc., July 26, 2006
   
• College and University Facility Loan Trust One, et al., November 29, 2004
   
• College Retirement Equities Fund, May 19, 2008
   
• College Retirement Equities Fund (CREF), April 13, 2009
   
• College Retirement Equities Fund - Stone, May 3, 2004
   
• College Retirement Equities Fund - Belth, May 3, 2004
   
• College Retirement Equities Fund - Fuller, May 3, 2004
   
• College Retirement Equities Fund - Buchman, May 3, 2004
   
• Columbia Funds, et al., December 23, 2008
   
• Columbia Funds Series Trust — Columbia Cash Reserves, March 2, 2009
   
• Columbia Funds Series Trust — Columbia Money Market Reserves, March 2, 2009
   
• Columbia Funds Series Trust, October 22, 2008
   
• Comdisco, Inc., October 25, 2000
   
• Constellation Financial Management LLC, January 9, 2003
   
• Cooley Godward & Kronish, July 12, 2007
   
• Credit Agricole Asset Management Alternative Investments, Inc., August 7, 2006
   
• Credit Suisse First Boston, LLC, August 31, 2005
   
• Credit Suisse First Boston LLC f/k/a Credit Suisse First Boston Corporation, October 31, 2003
   
• Credit Suisse First Boston, September 9, 1998
   
• CUNA Mutual Life Insurance Company, et al., December 27, 2007
   
• Current Income Shares, Inc., July 10, 2001
   
• Davis, Polk & Wardwell, April 24, 1997
   
• Daughters of Charity National Health System, Inc., April 3, 1998
   
• Dean Witter Discover / Morgan Stanley Merger, April 15, 1997
   
• Dechert LLP, August 24, 2009
   
• Defined Asset Funds, December 23, 1998
   
• Deloitte & Touche LLP, August 28, 2006
   
• Depository Clearing Company, December 19, 1997
   
• Dessauer Global Equity Fund, April 3, 1997
   
• Deutsche Bank Securities Inc., June 9, 2009
   
• Deutsche Bank Securities Inc., September 24, 2004
   
• Dexia Municipal Agency, December 26, 2007
   
• Dominion Equipment II, Inc., et al., March 25, 2003
   
• Dougherty & Company LCC, July 3, 2003
   
• Dougherty & Company LLC, March 21, 2003
   
• Dreyfus Cash Management Plus, October 20, 2008
   
• Dreyfus Cash Management, et al., September 25, 2008
   
• Dreyfus Money Funds, October 20, 2008
   
• Dreyfus Money Funds, October 20, 2008
   
• Drinker, Biddle & Reath, December 18, 1998
   
• DTE Heritage, LLC, et. al., July 30, 2003
   
• Duke Energy Control Area Services, LLC, July 9, 2003
   
• The Eaton Vance Group of Investment Companies, July 25, 1997
   
• Eaton Vance Management, June 13, 2008
   
• Eaton Vance Special Investment Trust, et al March 30, 2004
   
• Eaton Vance South Asia Portfolio, March 12, 1997
   
• Egan-Jones Proxy Services, May 27, 2004
   
• EIF Neptune, LLC Starwood Energy Investors, LLC & Atlantic Energy Parts, July 29, 2005
   
• Emeriti Consortium for Retirement Health Solutions, September 3, 2009
   
• Emeriti Consortium for Retirement Health Solutions, June 16, 2008
   
• Emeriti Consortium for Retirement Health Solutions, April 7, 2005
   
• Enron Corporation, March 11, 2004
   
• Equus Capital Partners L.P., November 14, 2003
   
• E*Trade Capital Markets LLC, March 12, 2009
   
• E*TRADE Securities, LLC, November 30, 2005
   
• Evercore METC Investment Inc., et. al., November 25, 2003
   
• Evergreen Investment Management Company LLC, October 11, 2005
   
• Evergreen Investment Management Company, LLC, February 13, 2002
   
• Exelon Corporation, September 13, 2007
   
• Fahnestock & Company Inc., April 21, 2003
   
• Federal Home Loan Mortgage Corporation, July 12, 2002
   
• Federal National Mortgage Association, July 12, 2002
   
• Federated Core Trust II, L.P., February 6, 2002
   
• Federated Municipal Funds, November 20, 2006
   
• Fidelity Select Portfolio, April 29, 2008
   
• Fidelity Advisor Korea Fund, Inc, March 7, 2001
   
• Fidelity Funds, January 22, 2008
   
• Fidelity Magellan Fund, March 15, 2005
   
• First American Funds, Inc. – Prime Obligation Fund, December 3, 2007
   
• The First Australia Fund, Inc., July 29, 1999
   
• First Data Corporation, January 13, 2004
   
• First Financial Fund, Inc., at al., June 5, 1997
   
• First Great-West Life & Annuity Insurance Company & Canada Life Insurance Company of New York, December 22, 2005
   
• First Trust/Gallatin Specialty Finance and Financial Opportunities Fund, July 11, 2008
   
• Fixed Income Clearing Corporation, March 13, 2003
   
• Fixed Income Securities, L.P., April 29, 2004
   
• Five Arrows Short-Term Investment Trust, September 26, 1997
   
• Fortis Group, et al., January 27, 2009
   
• France Growth Fund, Inc., April 6, 2001
   
• France Growth Fund, Inc., July 15, 2003
   
• France Growth Fund, Inc.; Advantage Partners LP, April 6, 2001
   
• France Growth Fund, Inc.; Strome Hedgecap Fund, April 6, 2001
   
• Frank Russell Investment Company, et al., October 18, 2002
   
• Frankin Templeton Group of Funds, et al., May 21, 1999
   
• Franklin Templeton Group of Funds, July 23, 1997
   
• Franklin Templeton Investments, June 19, 2009
   
• Franklin Templeton Investments, November 21, 2008
   
• Franklin Universal Trust, December 18, 2007
   
• Emanuel J. Friedman and EJF Capital LLC, January 16, 2007
   
• Gardner Russo & Gardner, June 7, 2006
   
• Gartmore Mutual Funds, March 19, 2004
   
• Gartmore Variable Insurance Trust, December 29, 2006
   
• GE Institutional Funds, December 21, 2005
   
• GE Life and Annuity Assurance Company, June 25, 2004
   
• General Electric Capital Corporation, April 26, 2002
   
• General Electric Company, August 12, 2009
   
• General Motors Investment Management, February 20, 2000
   
• Goldman, Sachs & Co., February 23, 2005
   
• Goldman, Sachs & Company, October 31, 2003
   
• Goldman Sachs Asset Management, L.P., March 13, 2007
   
• The Goldman Sachs Group, Inc., March 8, 2005
   
• Goldman Sachs Trust, August 19, 2008
   
• Goodwin, Procter & Hoar, October 5, 1998
   
• Goodwin, Procter & Hoar, February 28, 1997
   
• Government Securities Clearing Corporation, October 19, 2001
   
• GuideStone Financial, et al., December 27, 2006
   
• Gulf Coast Venture Forum, Inc., August 21, 2002
   
• The Hartford Mutual Funds, Inc. and Hartford Series Fund, Inc., August 3, 2009
   
• The Hartford Mutual Funds, Inc. and Hartford Series Fund, Inc., October 20, 2008
   
• H.E.B. Investment and Retirement Plan (H.E. Butt Grocery Company), May 18, 2001
   
• Heitman Capital Management, LLC, February 12, 2007
   
• Highbridge Statistical Market Neutral Fund, September 29, 2008
   
• Highbridge Statistical Market Neutral Fund, April 7, 2008
   
• HOLDRs, September 3, 1999
   
• Honeywell International Inc Savings Plan Trust, October 7, 2002
   
• HSBC Investor Funds, June 25, 2008
   
• HSBC Investor Funds, January 18, 2008
   
• I.C.H. Corporation, February 26, 1997
   
• ICI Mutual Insurance Company, July 27, 1998
   
• IDS Life Insurance Company, et al., December 14, 2006
   
• Indosuez Asset Management Asia Limited, February 14, 1997
   
• ING Bank N.V., August 31, 2005
   
• ING Bank, N.V., July 8, 2002
   
• ING Bank N.V., et al., May 24, 1999
   
• ING Funds Trust, ING Investors Trust, and ING Series Fund, Inc., October 22, 2008
   
• ING Mutual Funds Management Co. LLC; ING Funds Distributors Inc. and Reich & Tang Distributors Inc., February 9, 2001
   
• ING Series Fund, Inc., et al, April 30, 2008
   
• Institutional Liquidity Trust, April 30, 2008
   
• Institutional Shareholder Services, Inc., September 15, 2004
   
• INVESCO Funds Group, Inc., August 5, 1997
   
• Investec Ernst & Company, April 24, 2001
   
• Investment Adviser Association, September 20, 2007
   
• Investment Adviser Association, December 2, 2005
   
• Investment Company Institute, March 12, 2009
   
• Investment Company Institute, October 10, 2008
   
• Investment Company Institute, October 8, 2008
   
• Investment Company Institute, September 25, 2008
   
• Investment Company Institute, February 1, 2007
   
• Investment Company Institute, December 14, 2005
   
• Investment Company Institute, November 10, 2004
   
• Investment Company Institute, February 12, 2002
   
• Investment Company Institute, December 8, 1999
   
• Investment Company Institute, June 15, 1999
   
• Investment Company Institute, October 30, 1998
   
• Investment Company Institute, April 15, 1998
   
• Investment Company Institute, October 3, 1997
   
• Investment Company Institute and the Global Custodians, February 19, 1998
   
• Investment Counsel Association of America, Inc., March 1, 2004
   
• Iridian Asset Management LLC, April 14, 2009
   
• iShares Trust, et al., October 22, 2008
   
• JPMorgan Chase; Bear Stearns Asset Management I,, July 14, 2008
   
• JPMorgan Chase; Bear Stearns Asset Management II, March 16, 2008
   
• J.P. Morgan Securities Inc., October 22, 2008
   
• J.P. Morgan Securities Inc., October 8, 2003
   
• J.P. Morgan Securities Inc., October 31, 2003
   
• James DeYoung, October 24, 2003
   
• Janus Aspen Series, April 10, 2008
   
• Jennison Associates LLC, July 6, 2000
   
• John Bowen Investment Management, May 13, 1997
   
• Juniper Capital L.P., June 23, 2003
   
• k1 Ventures, et. al., July 28, 2003
   
• KDSM, Inc. and Sinclair Capital, February 21, 1997
   
• Kirkpatrick & Lockhart LLP, January 28, 2004
   
• Kohlberg Capital Corporation, March 12, 2009
   
• Lamp Technologies, Inc., May 29, 1998
   
• Lamp Technologies, Inc., May 29, 1997
   
• Large Scale Distributed Generation II Statutory Trust, September 5, 2001
   
• Lazard Freres Asset Management, January 10, 1997
   
• Lear Corporation Retirement Savings Plan Trusts, March 16, 2007
   
• Legg Mason Partners Institutional Trust, October 22, 2008
   
• Legg Mason Partners Institutional Trust, October 22, 2008
   
• Legg Mason Wood Walker, Inc., June 11, 2001
   
• Lehman Brothers, October 31, 2003
   
• Lincoln National Convertible Securities Fund, Inc. - Walter S. Baer, September 28, 2001
   
• Lincoln National Life Insurance & Lincoln Financial Advisors, January 30, 2003
   
• Lindbergh Funds, October 30, 2002
   
• LNC Equity Sales Corporation, August 8, 1997
   
• Lockheed Martin Investment Management Company, June 6, 2006
   
• Longleaf Partners Funds Trust, April 9, 2001
   
• M&G Investment Management Ltd., March 1, 2007
   
• Macedonian Stock Exchange, July 10, 1997
   
• Mackenzie Investment Managment et al., August 8, 2000
   
• MACRO Securities Depositor, LLC, December 1, 2006
   
• Madison Asset Management, LLC, et al., June 30, 2009
   
• Mahaffy, Edward , March 6, 2003
   
• MainStay VP Cash Management Portfolio, October 22, 2008
   
• Man-Glenwood Lexington TEI, LLC and Man-Glenwood Lexington TEI, LDC, April 30, 2004
   
• Manufacturers Adviser Corp, September 10, 2002
   
• Manufacturers Life Insurance Company, The, December 27, 2001
   
• Massachusetts Mutual Life, June 7, 2000
   
• Massachusetts Mutual Life Insurance Company, August 10, 1998
   
• MassMutual Institutional Funds, Inc., October 19, 1998
   
• Master Portfolio Trust, April 18, 2008
   
• Master Portfolio Trust, April 4, 2008
   
• Master Portfolio Trust — Liquid Reserves Portfolio, December 8, 2008
   
• Master Portfolio Trust — Liquid Reserves Portfolio and Legg Mason Partners Money Market Trust — Western Asset Money Market Fund, March 2, 2009
   
• Maxim Series Fund, Inc., et al., July 31, 2009
   
• Maxim Series Fund Inc., January 14, 2004
   
• Mayer Brown LLP, July 28, 2008
   
• McDermott, Will & Emery, July 26, 2007
   
• Medallion Financial Corp., May 11, 2004
   
• Mellon Equity Associates, LLP April 1, 2005
   
• Mercy Investment Program, Inc., June 12, 2003
   
• Merrill Lynch Asset Management, April 28, 1997
   
• Merrill Lynch & Co., Inc., September 27, 2006
   
• Merrill Lynch Investment Managers, May 10, 2002
   
• Merrill Lynch, Pierce, Fenner & Smith Incorporated, October 31, 2003
   
• Metropolitan Insurance and Annuity Company, June 6, 2003
   
• Metropolitan Life Insurance Company, November 13, 1999
   
• Mexico Equity and Income Fund, The, November 15, 2001
   
• Mike Krichew, November 5, 1997
   
• Millennium Partners, L.P., et al, March 9, 2006
   
• Missouri Bankers Association, August 18, 2008
   
• MLC Limited, July 21, 1997
   
• ML-Lee Acquisition Fund II, L.P. and ML-Lee Acquisition Fund (Retirement Accounts) II, L.P, March 4, 2003
   
• Morgan, Lewis & Bockius LLP, November 17, 2005
   
• Morgan Stanley & Co., Inc., February 4, 2005
   
• Morgan Stanley Institutional Liquidity Funds, October 22, 2008
   
• Morgan Stanley Money Market Funds, October 22, 2008
   
• Morgan Stanley Smith Barney LLC, May 29, 2009
   
• Moscow Municipal Bank, April 8, 1998
   
• Mount Vernon Securities Lending Trust, August 3, 2009
   
• Mount Vernon Securities Lending Trust, January 8, 2009
   
• Mount Vernon Securities Lending Trust, October 24, 2008
   
• Mount Vernon Securities Lending Trust, October 22, 2008
   
• MTB Group of Funds, October 21, 2003
   
• Munder Series Trust, June 23, 2008
   
• MuniYield Insured Fund, Inc., March 11, 2002
   
• Mutual Fund Directors Forum, May 9, 2002
   
• Mutual of America Investment Corporation, June 2, 2006
   
• Mutual of Omaha Insurance Company, November 27, 1998
   
• National Association for Variable Annunities; Insurance Marketplace Standards Assn; American Council of Life Insurers, June 19, 2001
   
• National Compliance Service, November 30, 2005
   
• National Football League Players Association, January 25, 2002
   
• National Securities Depository Ltd., February 25, 1997
   
• Nationwide Life Insurance Company, March 16, 2001
   
• Nebraska Higher Education Loan Program, April 3, 1998
   
• Neuberger Berman Management Inc., et al., April 30, 2003
   
• Neuberger & Berman Income Funds, February 27, 1998
   
• New Center Asset Trust, November 5, 1998
   
• New England Education Loan Marketing Corp, May 22, 1998
   
• NGP Capital Resources Company (Corrected), December 28, 2007
   
• Northern Institutional Fund, July 16, 2008
   
• Northern Institutional Funds, February 28, 2008
   
• Northern Institutional Funds — Diversified Assets Portfolio, Liquid Assets Portfolio and Prime Obligations Portfolio and Northern Funds — Money Market Fund, March 2, 2009
   
• Northwestern Mutual Series Fund, Inc., October 22, 2008
   
• Nuveen Flagship Multistate Trust I, July 10, 1998
   
• Nuveen Virginia Premium Income Municipal Fund, October 6, 2006
   
• Old Dominion Electric Cooperative, et al., October 13, 2004
   
• Old Mutual Advisors Funds, November 16, 2007
   
• Omgeo LLC, August 14, 2009
   
• One Point Communications Corp, June 12, 1998
   
• Pacific Select Fund, et al., December 23, 2004
   
• Pengrowth Energy Trust, January 27, 2000
   
• Peninsular & Oriental Steam Navigation Company, October 15, 2003
   
• Penn Series Funds Inc., October 22, 2008
   
• Penn Series Funds Inc., October 22, 2008
   
• Puerto Rico Balanced Fund, Inc., April 29, 1997
   
• Phoenix Opportunities Trust, October 22, 2008
   
• PIMCO Funds: Multi-Manager Series, August 6, 2002
   
• PIMCO Funds, July 9, 2002
   
• Pioneer Funds, December 20, 2005
   
• Pioneer Interest Shares, June 20, 2001
   
• Plymouth Commercial Mortgage Fund, July 13, 1998
   
• PNC Bank N.A., June 10, 1997
   
• Principal Funds, Inc. and Principal Variable Contracts Funds, Inc., October 22, 2008
   
• Principal Investors Fund Inc., May 13, 2005
   
• Prudential Financial, Inc., September 5, 2008
   
• Prudential Insurance Company of America, March 1, 2005
   
• Prudential Investment Management Services LLC, April 19, 2001
   
• Prudential Securities Incorporated, February 7, 2001
   
• Public Employees' Retirement Board of the State of Oregon, March 3, 1998
   
• Puerto Rico Balanced Fund, Inc., April 29, 1997
   
• Putnam High Income Securities Fund, March 14, 2006
   
• Putnam Premier Income Trust, March 14, 2006
   
• Putnam Tax-Free Health Care Fund, August 8, 2005
   
• K. K. Rajendran, November 21, 1997
   
• RBC Capital Markets Corporation, June 10, 2009
   
• RealEnergy, Inc., et al., August 12, 2003
   
• Redwood Investment Fund, LLC, October 14, 1997
   
• ReFlow Fund, LLC, July 15, 2002
   
• Regions Morgan Keegan Funds, March 30, 2009
   
• Reserve Bank of Australia, January 30, 1998
   
• Reserve New York Municipal Money-Market Trust — New York Municipal Money-Market Fund, November 18, 2008
   
• RidgeWorth Funds, October 22, 2008
   
• R.O.C. Taiwan Fund, February 11, 2000
   
• Royal Dutch Shell plc, May 17, 2005
   
• Russell Investment Company, October 24, 2008
   
• Russell Investment Company, October 20, 2008
   
• Russia Growth Fund, Inc., May 20, 1997
   
• Safra Republic Holdings, April 21, 1998
   
• Salomon Brothers Asset Management Inc and Salomon Brothers Asset Management Asia Pacific Limited, July 23, 1999
   
• SCP Private Equity Partners II, L.P., June 6, 2006
   
• SEI Daily Income Trust – Prime Obligation Fund, April 20, 2009
   
• SEI Daily Income Trust — Prime Obligation Fund, November 18, 2008
   
• SEI Daily Income Trust – Prime Obligation Fund, February 29, 2008
   
• SEI Daily Income Trust — Money Market Fund, November 9, 2007
   
• SEI Daily Income Trust — Prime Obligation Fund, November 8, 2007
   
• SEI Liquid Asset Trust – Prime Obligation Fund, April 20, 2009
   
• SEI Liquid Asset Trust — Prime Obligation Fund, March 2, 2009
   
• SEI Liquid Asset Trust Prime Obligation Fund, December 3, 2007
   
• Select Sector SPDR Trust, May 6, 1999
   
• Seligman New Technologies Fund II, Inc., February 7, 2002
   
• Service Corporation International, October 6, 1998
   
• Seward & Kissel LLP, April 15, 2009
   
• Seward & Kissel, October 12, 2005
   
• Shee Atika Investments, LLC, January 20, 2004
   
• Signature Financial Group, Inc., December 28, 1999
   
• Sisters of Mercy of the Americas, Inc., October 1, 2009
   
• Societatea Nationala de Compensare, January 28, 1998
   
• SSGA International Liquidity Fund, December 2, 1998
   
• Staff Responses to Questions About Regulation S-P, January 23, 2003
   
• Stephens Inc., December 27, 2001
   
• STI Classic Funds, January 2, 2008
   
• STI Classic Funds, October 26, 2007
   
• Stock Holding Corporation of Indian Ltd., January 21, 1998
   
• Straight-A Funding, LLC, July 28, 2009
   
• Sullivan and Cromwell, December 29, 1997
   
• Sun Capital Advisers Trust, October 20, 2008
   
• Sun Life Assurance Company of Canada (U.S.) and Keyport Life Insurance Company, December 19, 2003
   
• Sun Life Insurance and Annuity Company of New York, et al., December 20, 2002
   
• Swiss Helvetia Fund, Inc., March 6, 2001
   
• Tamarack Funds Trust, October 22, 2008
   
• The TCW Group, Inc., November 7, 2008
   
• TDAM Money Market Portfolio, December 21, 2007
   
• Templeton Vietnam and Southeast Asia Fund, September 28, 2001
   
• Thomas Weisel Partners LLC, September 24, 2004
   
• Thomson Financial Inc., July 10, 2002
   
• The Townsend Group, Inc., July 9, 2008
   
• Touchstone Variable Series Trust, October 22, 2008
   
• Trainer, Wortham & Co. Froley, Revy Investment Co. Starbuck, Tisdale & Assoc., December 6, 2004
   
• Tri-Continental Corporation, March 25, 2003
   
• Tri-State Generation and Transmission Association, Inc., et. al., September 23, 2003
   
• T. Rowe Price Associates, Inc., October 8, 2009
   
• T. Rowe Price Associates, Inc., July 10, 2008
   
• Trusts under the Will of Marion Searle, March 29, 2005
   
• TS&W/Claymore Tax-Advantaged Balanced Fund, April 27, 2009
   
• Tuition Plan Consortium, LLP, February 4, 2003
   
• UAM Inc., September 24, 2001
   
• UBS AG, July 29, 2009
   
• UBS AG, March 20, 2009
   
• UBS Financial Services, Inc., September 29, 2005
   
• UBS Securities LLC (f/k/a UBS Warburg LLC), October 31, 2003
   
• UBS Securities LLC/UBS Financial Services Inc., December 23, 2008
   
• USB Global Asset Management (US), Inc., November 21, 2002
   
• USAA Mutual Funds Trust, October 22, 2008
   
• U.S. Bancorp Piper Jaffray Inc., October 31, 2003
   
• U.S. Bancorp Asset Management Inc., et al., December 11, 2001
   
• U.S. Government Reserves and Fidelity Cash Reserves, April 27, 2009
   
• Vanguard Group, Inc., May 22, 2009
   
• Van Kampen Funds Inc., January 31, 2007
   
• Victory Institutional Money Market Fund, Victory Financial Reserves Fund, and Victory Prime Obligations Fund, August 3, 2009
   
• Victory Institutional Money Market Fund, Victory Financial Reserves Fund, and Victory Prime Obligations Funds, August 1, 2008
   
• Wachovia Securities LLC, February 18, 2009
   
• Washington Capital Joint Master Trust, September 25, 2006
   
• Wells Fargo Alternative Asset Management, LLC, January 26, 2005
   
• Wells Fargo Bank, N.A., March 31, 1998
   
• Wells Fargo Funds Trust – Prime Money Market Fund and Heritage Money Market Fund, February 13, 2008
   
• Westford Technology Ventures, L.P., January 28, 2004
   
• Western Asset Money Market Fund, June 27, 2008
   
• Western Asset Institutional Money Market Fund, June 27, 2008
   
• Western Farmers Electric Cooperative, February 23, 2001
   
• Willkie Farr & Gallagher, October 23, 2000
   
• Wilmer, Cutler & Pickering and Davis Polk & Wardell, October 5, 1998
   
• Windamere Capital Ventures, L.P., Windamere Capital Ventures Company, LLC, July 23, 2001

• T. Rowe Price Associates, Inc., October 8, 2009
   
• Sisters of Mercy of the Americas, Inc., October 1, 2009
   
• Emeriti Consortium for Retirement Health Solutions, September 3, 2009
   
• Dechert LLP, August 24, 2009
   
• Omgeo LLC, August 14, 2009
   
• General Electric Company, August 12, 2009
   
• Allianz Funds, August 3, 2009
   
• The Hartford Mutual Funds, Inc. and Hartford Series Fund, Inc., August 3, 2009
   
• Mount Vernon Securities Lending Trust, August 3, 2009
   
• Victory Institutional Money Market Fund, Victory Financial Reserves Fund, and Victory Prime Obligations Fund, August 3, 2009
   
• Maxim Series Fund, Inc., et al., July 31, 2009
   
• UBS AG, July 29, 2009
   
• Straight-A Funding, LLC, July 28, 2009
   
• American Capital, Ltd, June 30, 2009
   
• Madison Asset Management, LLC, et al., June 30, 2009
   
• Franklin Templeton Investments, June 19, 2009
   
• Banc of America Securities LLC, June 10, 2009
   
• RBC Capital Markets Corporation, June 10, 2009
   
• Deutsche Bank Securities Inc., June 9, 2009
   
• Morgan Stanley Smith Barney LLC, May 29, 2009
   
• Citigroup Global Markets, Inc, May 28, 2009
   
• Vanguard Group, Inc., May 22, 2009
   
• Berthel Growth & Income Trust I, May 5, 2009
   
• TS&W/Claymore Tax-Advantaged Balanced Fund, April 27, 2009
   
• U.S. Government Reserves and Fidelity Cash Reserves, April 27, 2009
   
• SEI Daily Income Trust – Prime Obligation Fund, April 20, 2009
   
• SEI Liquid Asset Trust – Prime Obligation Fund, April 20, 2009
   
• Seward & Kissel LLP, April 15, 2009
   
• Iridian Asset Management LLC, April 14, 2009
   
• College Retirement Equities Fund (CREF), April 13, 2009
   
• Bank of Ireland Asset Management (U.S.) Ltd., April 2, 2009
   
• Regions Morgan Keegan Funds, March 30, 2009
   
• UBS AG, March 20, 2009
   
• Automated Trading Desk Specialists, LLC, March 13, 2009
   
• Barclays Global Fund Advisors et al., March 12, 2009
   
• E*Trade Capital Markets LLC, March 12, 2009
   
• Investment Company Institute, March 12, 2009
   
• Kohlberg Capital Corporation, March 12, 2009
   
• Columbia Funds Series Trust — Columbia Cash Reserves, March 2, 2009
   
• Columbia Funds Series Trust — Columbia Money Market Reserves, March 2, 2009
   
• Master Portfolio Trust — Liquid Reserves Portfolio and Legg Mason Partners Money Market Trust — Western Asset Money Market Fund, March 2, 2009
   
• Northern Institutional Funds — Diversified Assets Portfolio, Liquid Assets Portfolio and Prime Obligations Portfolio and Northern Funds — Money Market Fund, March 2, 2009
   
• SEI Liquid Asset Trust — Prime Obligation Fund, March 2, 2009
   
• AXA Equitable Life Insurance Company, February 27, 2009
   
• Wachovia Securities LLC, February 18, 2009
   
• American Capital, Ltd., February 5, 2009
   
• Capital Trust, Inc., February 3, 2009
   
• Fortis Group, et al., January 27, 2009
   
• Mount Vernon Securities Lending Trust, January 8, 2009
   
• Auction Rate Securities, January 6, 2009
   
• Citigroup Global Markets, Inc., December 23, 2008
   
• Columbia Funds, et al., December 23, 2008
   
• UBS Securities LLC/UBS Financial Services Inc., December 23, 2008
   
• Master Portfolio Trust — Liquid Reserves Portfolio, December 8, 2008
   
• BNY Mellon Funds Trust, December 2, 2008
   
• Franklin Templeton Investments, November 21, 2008
   
• Reserve New York Municipal Money-Market Trust — New York Municipal Money-Market Fund, November 18, 2008
   
• SEI Daily Income Trust — Prime Obligation Fund, November 18, 2008
   
• The TCW Group, Inc., November 7, 2008
   
• Mount Vernon Securities Lending Trust, October 24, 2008
   
• Russell Investment Company, October 24, 2008
   
• Columbia Funds Series Trust, October 22, 2008
   
• ING Funds Trust, ING Investors Trust, and ING Series Fund, Inc., October 22, 2008
   
• iShares Trust, et al., October 22, 2008
   
• J.P. Morgan Securities Inc., October 22, 2008
   
• Legg Mason Partners Institutional Trust, October 22, 2008
   
• Legg Mason Partners Institutional Trust, October 22, 2008
   
• MainStay VP Cash Management Portfolio, October 22, 2008
   
• Morgan Stanley Institutional Liquidity Funds, October 22, 2008
   
• Morgan Stanley Money Market Funds, October 22, 2008
   
• Mount Vernon Securities Lending Trust, October 22, 2008
   
• Northwestern Mutual Series Fund, Inc., October 22, 2008
   
• Penn Series Funds Inc., October 22, 2008
   
• Penn Series Funds Inc., October 22, 2008
   
• Phoenix Opportunities Trust, October 22, 2008
   
• Principal Funds, Inc. and Principal Variable Contracts Funds, Inc., October 22, 2008
   
• RidgeWorth Funds, October 22, 2008
   
• Tamarack Funds Trust, October 22, 2008
   
• Touchstone Variable Series Trust, October 22, 2008
   
• USAA Mutual Funds Trust, October 22, 2008
   
• Advantus Series Fund, October 20, 2008
   
• Dreyfus Cash Management Plus, October 20, 2008
   
• Dreyfus Money Funds, October 20, 2008
   
• Dreyfus Money Funds, October 20, 2008
   
• The Hartford Mutual Funds, Inc. and Hartford Series Fund, Inc., October 20, 2008
   
• Russell Investment Company, October 20, 2008
   
• Sun Capital Advisers Trust, October 20, 2008
   
• Investment Company Institute, October 10, 2008
   
• Investment Company Institute, October 8, 2008
   
• Highbridge Statistical Market Neutral Fund, September 29, 2008
   
• Dreyfus Cash Management, et al., September 25, 2008
   
• Investment Company Institute, September 25, 2008
   
• Barclays Capital Inc., September 19, 2008
   
• Prudential Financial, Inc., September 5, 2008
   
• Goldman Sachs Trust, August 19, 2008
   
• Missouri Bankers Association, August 18, 2008
   
• Victory Institutional Money Market Fund, Victory Financial Reserves Fund, and Victory Prime Obligations Funds, August 1, 2008
   
• Mayer Brown LLP, July 28, 2008
   
• Northern Institutional Fund, July 16, 2008
   
• JPMorgan Chase; Bear Stearns Asset Management I, July 14, 2008
   
• First Trust/Gallatin Specialty Finance and Financial Opportunities Fund, July 11, 2008
   
• T. Rowe Price Associates, Inc., July 10, 2008
   
• The Townsend Group, Inc., July 9, 2008
   
• Western Asset Money Market Fund, June 27, 2008
   
• Western Asset Institutional Money Market Fund, June 27, 2008
   
• HSBC Investor Funds, June 25, 2008
   
• Munder Series Trust, June 23, 2008
   
• Cabot Wellington, LLC, June 17, 2008
   
• Emeriti Consortium for Retirement Health Solutions, June 16, 2008
   
• Eaton Vance Management, June 13, 2008
   
• College Retirement Equities Fund, May 19, 2008
   
• Allianz Dresdner Daily Asset Fund, May 5, 2008
   
• Institutional Liquidity Trust, April 30, 2008
   
• ING Series Fund, Inc., et al, April 30, 2008
   
• Fidelity Select Portfolio, April 29, 2008
   
• Master Portfolio Trust, April 18, 2008
   
• Janus Aspen Series, April 10, 2008
   
• Highbridge Statistical Market Neutral Fund, April 7, 2008
   
• Master Portfolio Trust, April 4, 2008
   
• JPMorgan Chase; Bear Stearns Asset Management II, March 16, 2008
   
• SEI Daily Income Trust – Prime Obligation Fund, February 29, 2008
   
• Northern Institutional Funds, February 28, 2008
   
• Wells Fargo Funds Trust – Prime Money Market Fund and Heritage Money Market Fund, February 13, 2008
   
• Fidelity Funds, January 22, 2008
   
• HSBC Investor Funds, January 18, 2008
   
• STI Classic Funds, January 2, 2008
   
• NGP Capital Resources Company (Corrected), December 28, 2007
   
• CUNA Mutual Life Insurance Company, et al., December 27, 2007
   
• Dexia Municipal Agency, December 26, 2007
   
• TDAM Money Market Portfolio, December 21, 2007
   
• Franklin Universal Trust, December 18, 2007
   
• First American Funds, Inc. – Prime Obligation Fund, December 3, 2007
   
• SEI Liquid Asset Trust Prime Obligation Fund, December 3, 2007
   
• Old Mutual Advisors Funds, November 16, 2007
   
• SEI Daily Income Trust — Money Market Fund, November 9, 2007
   
• SEI Daily Income Trust — Prime Obligation Fund, November 8, 2007
   
• STI Classic Funds, October 26, 2007
   
• Investment Adviser Association, September 20, 2007
   
• Exelon Corporation, September 13, 2007
   
• McDermott, Will & Emery, July 26, 2007
   
• Cooley Godward & Kronish, July 12, 2007
   
• Capital Trust, Inc., May 24, 2007
   
• Ameritas Life Insurance Corp., April 5, 2007
   
• Lear Corporation Retirement Savings Plan Trusts, March 16, 2007
   
• Goldman Sachs Asset Management, L.P., March 13, 2007
   
• M&G Investment Management Ltd., March 1, 2007
   
• Heitman Capital Management, LLC, February 12, 2007
   
• Investment Company Institute, February 1, 2007
   
• Van Kampen Funds Inc., January 31, 2007
   
• Emanuel J. Friedman and EJF Capital LLC, January 16, 2007
   
• Gartmore Variable Insurance Trust, December 29, 2006
   
• GuideStone Financial, et al., December 27, 2006
   
• IDS Life Insurance Company, et al., December 14, 2006
   
• ASA (Bermuda) Limited, December 13, 2006
   
• MACRO Securities Depositor, LLC, December 1, 2006
   
• Federated Municipal Funds, November 20, 2006
   
• Alliance World Dollar Government Fund, Inc., October 19, 2006
   
• Nuveen Virginia Premium Income Municipal Fund, October 6, 2006
   
• Merrill Lynch & Co., Inc., September 27, 2006
   
• Citigroup Global Markets, Inc., September 26, 2006
   
• Washington Capital Joint Master Trust, September 25, 2006
   
• Deloitte & Touche LLP, August 28, 2006
   
• ABA Subcommittee on Private Investment Entities, August 10, 2006
   
• Credit Agricole Asset Management Alternative Investments, Inc., August 7, 2006
   
• Citigroup Inc., July 26, 2006
   
• Aberdeen Australia Equity Fund, Inc., July 13, 2006
   
• Alternative Investment Partners Absolute Return Fund STS, July 10, 2006
   
• Gardner Russo & Gardner, June 7, 2006
   
• SCP Private Equity Partners II, L.P., June 6, 2006
   
• Lockheed Martin Investment Management Company, June 6, 2006
   
• Mutual of America Investment Corporation, June 2, 2006
   
• Ameriprise Financial Services Inc., April 5, 2006
   
• Putnam Premier Income Trust, March 14, 2006
   
• Putnam High Income Securities Fund, March 14, 2006
   
• Millennium Partners, L.P., et al, March 9, 2006
   
• American International Group, Inc., February 21, 2006
   
• First Great-West Life & Annuity Insurance Company & Canada Life Insurance Company of New York, December 22, 2005
   
• GE Institutional Funds, December 21, 2005
   
• Pioneer Funds, December 20, 2005
   
• Investment Company Institute, December 14, 2005
   
• ABA Subcommittee on Private Investment Entities, December 8, 2005
   
• Investment Adviser Association, December 2, 2005
   
• National Compliance Service, November 30, 2005
   
• E*TRADE Securities, LLC, November 30, 2005
   
• Morgan, Lewis & Bockius LLP, November 17, 2005
   
• American Home Assurance Company, et. al., October 17, 2005
   
• Seward & Kissel, October 12, 2005
   
• Evergreen Investment Management Company LLC, October 11, 2005
   
• UBS Financial Services, Inc., September 29, 2005
   
• Credit Suisse First Boston, LLC, August 31, 2005
   
• ING Bank N.V., August 31, 2005
   
• Putnam Tax-Free Health Care Fund, August 8, 2005
   
• EIF Neptune, LLC Starwood Energy Investors, LLC & Atlantic Energy Parts, July 29, 2005
   
• Royal Dutch Shell plc, May 17, 2005
   
• American Skandia Life Assurance Corporation, May 16, 2005
   
• Principal Investors Fund Inc., May 13, 2005
   
• Ark Therapeutics Group plc, April 15, 2005
   
• Emeriti Consortium for Retirement Health Solutions, April 7, 2005
   
• Mellon Equity Associates, LLP April 1, 2005
   
• Trusts under the Will of Marion Searle, March 29, 2005
   
• Fidelity Magellan Fund, March 15, 2005
   
• The Goldman Sachs Group, Inc., March 8, 2005
   
• Prudential Insurance Company of America, March 1, 2005
   
• CIBC Mellon Trust Company, February 24, 2005
   
• Goldman, Sachs & Co., February 23, 2005
   
• Morgan Stanley & Co., Inc., February 4, 2005
   
• Wells Fargo Alternative Asset Management, LLC, January 26, 2005
   
• Pacific Select Fund, et al., December 23, 2004
   
• American International Group, Inc., December 8, 2004
   
• Trainer, Wortham & Co. Froley, Revy Investment Co. Starbuck, Tisdale & Assoc., December 6, 2004
   
• College and University Facility Loan Trust One, et al., November 29, 2004
   
• Investment Company Institute, November 10, 2004
   
• Old Dominion Electric Cooperative, et al., October 13, 2004
   
• Deutsche Bank Securities Inc., September 24, 2004
   
• Thomas Weisel Partners LLC, September 24, 2004
   
• Institutional Shareholder Services, Inc., September 15, 2004
   
• GE Life and Annuity Assurance Company, June 25, 2004
   
• American Bible Society, June 1, 2004
   
• Egan-Jones Proxy Services, May 27, 2004
   
• Medallion Financial Corp., May 11, 2004
   
• College Retirement Equities Fund - Stone, May 3, 2004
   
• College Retirement Equities Fund - Belth, May 3, 2004
   
• College Retirement Equities Fund - Fuller, May 3, 2004
   
• College Retirement Equities Fund - Buchman, May 3, 2004
   
• Man-Glenwood Lexington TEI, LLC and Man-Glenwood Lexington TEI, LDC, April 30, 2004
   
• Fixed Income Securities, L.P., April 29, 2004
   
• Austraclear Limited, April 28, 2004
   
• Eaton Vance Special Investment Trust, et al March 30, 2004
   
• Dominion Equipment II, Inc., et al., March 25, 2003
   
• Gartmore Mutual Funds, March 19, 2004
   
• Enron Corporation, March 11, 2004
   
• Investment Counsel Association of America, Inc., March 1, 2004
   
• Cantor Fitzgerald & Company, February 17, 2004
   
• Bonneville Power Administration, February 10, 2004
   
• Kirkpatrick & Lockhart LLP, January 28, 2004
   
• Westford Technology Ventures, L.P., January 28, 2004
   
• Shee Atika Investments, LLC, January 20, 2004
   
• Maxim Series Fund Inc., January 14, 2004
   
• First Data Corporation, January 13, 2004
   
• Acacia National Life Insurance Company, December 19, 2003
   
• Sun Life Assurance Company of Canada (U.S.) and Keyport Life Insurance Company, December 19, 2003
   
• Evercore METC Investment Inc., et. al., November 25, 2003
   
• Equus Capital Partners L.P., November 14, 2003
   
• J.P. Morgan Securities Inc., October 31, 2003
   
• UBS Securities LLC (f/k/a UBS Warburg LLC), October 31, 2003
   
• Goldman, Sachs & Company, October 31, 2003
   
• Lehman Brothers, October 31, 2003
   
• Merrill Lynch, Pierce, Fenner & Smith Incorporated, October 31, 2003
   
• Bear, Stearns & Co. Inc., October 31, 2003
   
• Citigroup Global Markets Inc. f/k/a Salomon Smith Barney Inc., October 31, 2003
   
• Credit Suisse First Boston LLC f/k/a Credit Suisse First Boston Corporation, October 31, 2003
   
• U.S. Bancorp Piper Jaffray Inc., October 31, 2003
   
• James DeYoung, October 24, 2003
   
• MTB Group of Funds, October 21, 2003
   
• Peninsular & Oriental Steam Navigation Company, October 15, 2003
   
• J.P. Morgan Securities Inc., October 8, 2003
   
• Tri-State Generation and Transmission Association, Inc., et. al., September 23, 2003
   
• RealEnergy, Inc., et al., August 12, 2003
   
• DTE Heritage, LLC, et. al., July 30, 2003
   
• France Growth Fund, Inc., July 15, 2003
   
• Duke Energy Control Area Services, LLC, July 9, 2003
   
• Dougherty & Company LCC, July 3, 2003
   
• Juniper Capital L.P., June 23, 2003
   
• Mercy Investment Program, Inc., June 12, 2003
   
• Metropolitan Insurance and Annuity Company, June 6, 2003
   
• Neuberger Berman Management Inc., et al., April 30, 2003
   
• Fahnestock & Company Inc., April 21, 2003
   
• Tri-Continental Corporation, March 25, 2003
   
• Dougherty & Company LLC, March 21, 2003
   
• Fixed Income Clearing Corporation, March 13, 2003
   
• Edward Mahaffy, March 6, 2003
   
• ML-Lee Acquisition Fund II, L.P. and ML-Lee Acquisition Fund (Retirement Accounts) II, L.P, March 4, 2003
   
• Tuition Plan Consortium, LLP, February 4, 2003
   
• Staff Responses to Questions About Regulation S-P, January 23, 2003
   
• Lincoln National Life Insurance & Lincoln Financial Advisors, January 30, 2003
   
• Constellation Financial Management LLC, January 9, 2003
   
• Allstate Life Insurance Company, December 23, 2002
   
• Sun Life Insurance and Annuity Company of New York, et al., December 20, 2002
   
• AAL Mutual Funds, et al., December 12, 2002
   
• USB Global Asset Management (US), Inc., November 21, 2002
   
• Lindbergh Funds, October 30, 2002
   
• Frank Russell Investment Company, et al., October 18, 2002
   
• Honeywell International Inc Savings Plan Trust, October 7, 2002
   
• Manufacturers Adviser Corp, September 10, 2002
   
• Gulf Coast Venture Forum, Inc., August 21, 2002
   
• PIMCO Funds: Multi-Manager Series, August 6, 2002
   
• ReFlow Fund, LLC, July 15, 2002
   
• Federal National Mortgage Association, July 12, 2002
   
• Federal Home Loan Mortgage Corporation, July 12, 2002
   
• Thomson Financial Inc., July 10, 2002
   
• PIMCO Funds, July 9, 2002
   
• ING Bank, N.V., July 8, 2002
   
• Merrill Lynch Investment Managers, May 10, 2002
   
• Mutual Fund Directors Forum, May 9, 2002
   
• American Enterprise Life Insurance Company, April 30, 2002
   
• General Electric Capital Corporation, April 26, 2002
   
• Ballard Spahr Andrews & Ingersoll, LLP, April 3, 2002
   
• MuniYield Insured Fund, Inc., March 11, 2002
   
• Evergreen Investment Management Company, LLC, February 13, 2002
   
• AIM Advisors, Inc., February 12, 2002
   
• Investment Company Institute, February 12, 2002
   
• Seligman New Technologies Fund II, Inc., February 7, 2002
   
• Federated Core Trust II, L.P., February 6, 2002
   
• National Football League Players Association, January 25, 2002
   
• Asia Tiger Fund, Inc., The, January 31, 2002
   
• Asia Tiger Fund, Inc., The, December 28, 2001
   
• Manufacturers Life Insurance Company, The, December 27, 2001
   
• Stephens Inc., December 27, 2001
   
• Aid Association for Lutherans/Lutheran Brotherhood, December 21, 2001
   
• U.S. Bancorp Asset Management Inc., et al., December 11, 2001
   
• Mexico Equity and Income Fund, The, November 15, 2001
   
• AIG Life Insurance Company - American International Life Assurance Company of New York, November 6, 2001
   
• Government Securities Clearing Corporation, October 19, 2001
   
• Lincoln National Convertible Securities Fund, Inc. - Walter S. Baer, September 28, 2001
   
• Templeton Vietnam and Southeast Asia Fund, September 28, 2001
   
• UAM Inc., September 24, 2001
   
• Calvert Social Index Fund, September 24, 2001
   
• Large Scale Distributed Generation II Statutory Trust, September 5, 2001
   
• AIG Life Insurance Company, August 16, 2001
   
• k1 Ventures, et. al., July 28, 2003
   
• Arizona Electric Power Cooperative Inc., July 27, 2001
   
• The Chase Manhattan Bank, July 24, 2001
   
• Windamere Capital Ventures, L.P., Windamere Capital Ventures Company, LLC, July 23, 2001
   
• Current Income Shares, Inc., July 10, 2001
   
• Pioneer Interest Shares, June 20, 2001
   
• National Association for Variable Annunities; Insurance Marketplace Standards Assn; American Council of Life Insurers, June 19, 2001
   
• Asia Pacific Fund, Inc (The), June 8, 2001
   
• Asia Pacific Fund, Inc (The) - Thomas A. Kornfeld, June 8, 2001
   
• Legg Mason Wood Walker, Inc., June 11, 2001
   
• H.E.B. Investment and Retirement Plan (H.E. Butt Grocery Company), May 18, 2001
   
• Investec Ernst & Company, April 24, 2001
   
• Prudential Investment Management Services LLC, April 19, 2001
   
• Longleaf Partners Funds Trust, April 9, 2001
   
• France Growth Fund, Inc, April 6, 2001
   
• France Growth Fund, Inc.; Advantage Partners LP, April 6, 2001
   
• France Growth Fund, Inc.; Strome Hedgecap Fund, April 6, 2001
   
• Nationwide Life Insurance Company, March 16, 2001
   
• Fidelity Advisor Korea Fund, Inc, March 7, 2001
   
• Swiss Helvetia Fund, Inc., March 6, 2001
   
• Western Farmers Electric Cooperative, February 23, 2001
   
• ING Mutual Funds Management Co. LLC; ING Funds Distributors Inc. and Reich & Tang Distributors Inc., February 9, 2001
   
• Prudential Securities Incorporated, February 7, 2001
   
• Comdisco, Inc., October 25, 2000
   
• Willkie Farr & Gallagher, October 23, 2000
   
• Mackenzie Investment Managment et al., August 8, 2000
   
• Jennison Associates LLC, July 6, 2000
   
• Massachusetts Mutual Life, June 7, 2000
   
• Brown & Wood, February 24, 2000
   
• General Motors Investment Management, February 20, 2000
   
• R.O.C. Taiwan Fund, February 11, 2000
   
• Pengrowth Energy Trust, January 27, 2000
   
• Signature Financial Group, Inc., December 28, 1999
   
• Investment Company Institute, December 8, 1999
   
• Metropolitan Life Insurance Company, November 13, 1999
   
• HOLDRs, September 3, 1999
   
• BISYS Fund Services, Inc., September 2, 1999
   
• The First Australia Fund, Inc., July 29, 1999
   
• Salomon Brothers Asset Management Inc and Salomon Brothers Asset Management Asia Pacific Limited, July 23, 1999
   
• Investment Company Institute, June 15, 1999
   
• ING Bank N.V., et al., May 24, 1999
   
• Frankin Templeton Group of Funds, et al., May 21, 1999
   
• Select Sector SPDR Trust, May 6, 1999
   
• American Bar Association, April 22, 1999
   
• Defined Asset Funds, December 23, 1998
   
• Drinker, Biddle & Reath, December 18, 1998
   
• SSGA International Liquidity Fund, December 2, 1998
   
• Mutual of Omaha Insurance Company, November 27, 1998
   
• New Center Asset Trust, November 5, 1998
   
• Investment Company Institute, October 30, 1998
   
• MassMutual Institutional Funds, Inc., October 19, 1998
   
• Service Corporation International, October 6, 1998
   
• Goodwin, Procter & Hoar, October 5, 1998
   
• Wilmer, Cutler & Pickering and Davis Polk & Wardell, October 5, 1998
   
• Credit Suisse First Boston, September 9, 1998
   
• Massachusetts Mutual Life Insurance Company, August 10, 1998
   
• ICI Mutual Insurance Company, July 27, 1998
   
• Plymouth Commercial Mortgage Fund, July 13, 1998
   
• Nuveen Flagship Multistate Trust I, July 10, 1998
   
• Chase Manhattan Bank, June 12, 1998
   
• One Point Communications Corp, June 12, 1998
   
• Lamp Technologies, Inc., May 29, 1998
   
• New England Education Loan Marketing Corp, May 22, 1998
   
• Safra Republic Holdings, April 21, 1998
   
• Investment Company Institute, April 15, 1998
   
• Moscow Municipal Bank, April 8, 1998
   
• Daughters of Charity National Health System, Inc., April 3, 1998
   
• Nebraska Higher Education Loan Program, April 3, 1998
   
• Wells Fargo Bank, N.A., March 31, 1998
   
• Public Employees' Retirement Board of the State of Oregon, March 3, 1998
   
• Neuberger & Berman Income Funds, February 27, 1998
   
• Investment Company Institute and the Global Custodians, February 19, 1998
   
• Reserve Bank of Australia, January 30, 1998
   
• Societatea Nationala de Compensare, January 28, 1998
   
• Stock Holding Corporation of Indian Ltd., January 21, 1998
   
• Sullivan and Cromwell, December 29, 1997
   
• American Century Companies, Inc. / J.P. Morgan & Co., December 23, 1997
   
• Depository Clearing Company, December 19, 1997
   
• Brinson Funds, et al., November 25, 1997
   
• K. K. Rajendran, November 21, 1997
   
• Chief Financial Officer, November 7, 1997
   
• Mike Krichew, November 5, 1997
   
• BSC Employee Fund, L.P., October 14, 1997
   
• Redwood Investment Fund, LLC, October 14, 1997
   
• Investment Company Institute, October 3, 1997
   
• Five Arrows Short-Term Investment Trust, September 26, 1997
   
• Bear, Stearns & Co. Inc., September 16, 1997
   
• Bradley A. Veld, August 15, 1997
   
• LNC Equity Sales Corporation, August 8, 1997
   
• INVESCO Funds Group, Inc., August 5, 1997
   
• The Eaton Vance Group of Investment Companies, July 25, 1997
   
• Franklin Templeton Group of Funds, July 23, 1997
   
• MLC Limited, July 21, 1997
   
• American International Group, Inc., July 18, 1997
   
• Macedonian Stock Exchange, July 10, 1997
   
• AmSouth Mutual Funds, July 8, 1997
   
• Charles Schwab & Co., Inc., July 7, 1997
   
• ABN AMRO Bank N.V., July 1, 1997
   
• PNC Bank N.A., June 10, 1997
   
• First Financial Fund, Inc., at al., June 5, 1997
   
• Bucharest Stock Exchange, June 3, 1997
   
• Lamp Technologies, Inc., May 29, 1997
   
• Russia Growth Fund, Inc., May 20, 1997
   
• John Bowen Investment Management, May 13, 1997
   
• Puerto Rico Balanced Fund, Inc., April 29, 1997
   
• Merrill Lynch Asset Management, April 28, 1997
   
• Alliance Funds, April 25, 1997
   
• Davis, Polk & Wardwell, April 24, 1997
   
• Dean Witter Discover / Morgan Stanley Merger, April 15, 1997
   
• Dessauer Global Equity Fund, April 3, 1997
   
• Eaton Vance South Asia Portfolio, March 12, 1997
   
• Goodwin, Procter & Hoar, February 28, 1997
   
• I.C.H. Corporation, February 26, 1997
   
• National Securities Depository Ltd., February 25, 1997
   
• KDSM, Inc. and Sinclair Capital, February 21, 1997
   
• Indosuez Asset Management Asia Limited, February 14, 1997
   
• Lazard Freres Asset Management, January 10, 1997
   
• American Odyssey Funds, Inc., October 7, 1996
   

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