IJ & W Seligman Trust Company
         1983 Established J & W Seligman Trust Company, N.A.
   06/09/1983 Convert State J & W Seligman Trust Company
   04/28/1995 Name Change To JWS Trust Company
   08/24/1995 Merge To State United States Trust Company of New York

J & W Seligman Trust Company, N.A.
         1983 Established J & W Seligman Trust Company, N.A.
   06/09/1983 Convert State J & W Seligman Trust Company
   04/28/1995 Name Change To JWS Trust Company
   08/24/1995 Merge To State United States Trust Company of New York

J. Henry Schroder Bank & Trust Company
   04/24/1929 NYS Chartered J. Henry Schroder Trust Company
   02/13/1937 Name Change To Schroder Trust Company
   01/01/1978 Acquire By Merger J. Henry Schroder Banking Corporation
   01/01/1978 Name Change To J. Henry Schroder Bank & Trust Company
   12/22/1986 Name Change To IBJ Schroder Bank & Trust Company
   02/19/1993 Acquire By Merger IBJ Schroder Banking Corporation
   01/04/1999 Name Change To IBJ Whitehall Bank & Trust Company
   03/31/2002 Merge To State Industrial Bank of Japan Trust Company, The
   11/12/2002 Merge To State Mizuho Corporate Bank (USA)

J. Henry Schroder Banking Corporation
   04/24/1929 NYS Chartered J. Henry Schroder Trust Company
   02/13/1937 Name Change To Schroder Trust Company
   01/01/1978 Acquire By Merger J. Henry Schroder Banking Corporation
   01/01/1978 Name Change To J. Henry Schroder Bank & Trust Company
   12/22/1986 Name Change To IBJ Schroder Bank & Trust Company
   02/19/1993 Acquire By Merger IBJ Schroder Banking Corporation
   01/04/1999 Name Change To IBJ Whitehall Bank & Trust Company
   03/31/2002 Merge To State Industrial Bank of Japan Trust Company, The
   11/12/2002 Merge To State Mizuho Corporate Bank (USA)

J. Henry Schroder Trust Company
   04/24/1929 NYS Chartered J. Henry Schroder Trust Company
   02/13/1937 Name Change To Schroder Trust Company
   01/01/1978 Acquire By Merger J. Henry Schroder Banking Corporation
   01/01/1978 Name Change To J. Henry Schroder Bank & Trust Company
   12/22/1986 Name Change To IBJ Schroder Bank & Trust Company
   02/19/1993 Acquire By Merger IBJ Schroder Banking Corporation
   01/04/1999 Name Change To IBJ Whitehall Bank & Trust Company
   03/31/2002 Merge To State Industrial Bank of Japan Trust Company, The
   11/12/2002 Merge To State Mizuho Corporate Bank (USA)

J. P. Morgan & Co., Incorporated (1940-1959)
   03/29/1940 NYS Chartered J. P. Morgan & Co., Incorporated
   04/24/1959 Merge To State Guaranty Trust Company of New York
   04/24/1959 Name Change To Morgan Guaranty Trust Company of New York
   11/10/2001 Merge To State JPMorgan Chase Bank
   11/13/2004 Convert Federal JPMorgan Chase Bank, National Association

J.B. Lyon Company Credit Union
   03/30/1931 NYS Chartered J.B. Lyon Company Credit Union
         1942 Name Change To Williams Press Employees' Credit Union
   02/01/1976 Liquidated

J.P. Danielson Employees Credit Union
   07/14/1941 NYS Chartered J.P. Danielson Employees Credit Union
         1953 Name Change To Plomb Tool Employees Credit Union
         1959 Name Change To Proto Tool Employees Credit Union
   03/03/1986 Terminated

J.P. Morgan Delaware
   06/01/1996 Merge To State Morgan Guaranty Trust Company of New York
   11/10/2001 Merge To State JPMorgan Chase Bank
   11/13/2004 Convert Federal JPMorgan Chase Bank, National Association

Jack Frost Credit Union
   12/19/1940 NYS Chartered Jack Frost Credit Union
   04/10/1961 Liquidated

Jackson Heights Savings & Loan Association
   01/01/1888 NYS Chartered Bedford Co-operative Building-Loan Association
         1938 Name Change To Jackson Heights Savings & Loan Association
   07/01/1975 Name Change To State Savings & Loan Assoc of Jackson Heights
   07/01/1980 Acquire By Merger Savings & Loan Association of Newburgh
   06/30/1982 Convert Federal State Savings F.A.

Jamaica National Bank of New York
         1924 Established Jamaica National Bank of New York
   08/01/1955 Merge To State Marine Midland Trust Company of New York
   08/01/1965 Name Change To Marine Midland Grace Trust Company of New York
   01/01/1970 Name Change To Marine Midland Bank - New York
   01/01/1976 Merge To State Marine Midland Bank (12/75-2/80)
   02/01/1980 Convert Federal Marine Midland Bank, N.A.
   12/31/1993 Convert State Marine Midland Bank
   03/29/1999 Name Change To HSBC Bank USA
   12/31/1999 Merge To State Republic Bank of New York
   12/31/1999 Name Change To HSBC Bank USA
   06/30/2004 Convert Federal HSBC Bank USA

Jamaica Postal Credit Union
   02/05/1931 NYS Chartered Jamaica Postal Credit Union

Jamaica Savings Bank
   04/20/1866 NYS Chartered Jamaica Savings Bank
   11/28/1934 Acquire By Merger Queensboro Savings Bank
   01/23/1937 Acquire By Merger Savings Bank of Central Queens
   03/28/1957 Acquire By Merger Rockaway Savings Bank
   06/30/1983 Convert Federal Jamaica Savings Bank, FSB

Jamestown Metal Employees Credit Union
   09/30/1940 NYS Chartered Lodge 1558 I. A. of M. Credit Union
   02/19/1954 Name Change To Jamestown Metal Employees Credit Union
   12/30/1994 Closed

Jamestown Municipal Credit Union
   07/11/1941 NYS Chartered Jamestown Municipal Credit Union
   09/01/1993 Convert Federal Jamestown Teachers Federal Credit Union

Jamestown Post Office Employees' Credit Union
   11/30/1928 NYS Chartered Jamestown Post Office Employees' Credit Union

Jamestown Savings and Loan Association
   03/20/1923 NYS Chartered Jamestown Savings and Loan Association
   05/15/1959 Acquire By Merger Silver Creek Savings & Loan Association
   08/14/1959 Acquire By Merger Westfield Savings & Loan Association
   03/31/1981 Merge To State Buffalo Savings Bank
   11/01/1982 Name Change To Goldome Bank For Savings
   09/26/1983 Convert Federal
   09/26/1983 Name Change To Goldome, FSB
   08/19/1987 Convert State
   08/19/1987 Name Change To Goldome
   05/31/1991 Liquidated
   05/31/1991 Assets Sold To Key Bank of Western New York, N.A.
   05/31/1991 Assets Sold To Manufacturers and Traders Trust Company
   05/31/1991 Assets Sold To Manufacturers Hanover Trust Company
   05/31/1991 Assets Sold To East New York Savings Bank, The

Jamestown Savings Bank
   11/08/1995 NYS Chartered Jamestown Savings Bank

Jamestown Teachers Federal Credit Union
   07/11/1941 NYS Chartered Jamestown Municipal Credit Union
   09/01/1993 Convert Federal Jamestown Teachers Federal Credit Union

Japanese Credit Union of New York
   05/24/1918 NYS Chartered Japanese Credit Union of New York
         1924 Closed

Jay/Williamsburgh Credit Union
   04/01/1922 NYS Chartered Williamsburgh Credit Union
   07/17/1978 Name Change To Jay/Williamsburgh Credit Union
   09/01/1993 Liquidated

Jeff-Lewis Savings & Loan Association
   12/19/1887 NYS Chartered Savings & Loan Association of Watertown
   05/01/1970 Name Change To Jeff-Lewis Savings & Loan Association
   04/10/1981 Convert Federal Jeff-Lewis Federal Savings & Loan Association

Jefferson County Savings Bank
   04/05/1859 NYS Chartered Jefferson County Savings Bank
   03/01/1972 Name Change To Jefferson Savings Bank
   02/05/1973 Merge To State Community Savings Bank of Rochester, The
   02/05/1973 Name Change To Community Savings Bank, The
   06/30/1983 Name Change To Rochester Community Savings Bank, The
   04/18/1996 Name Change To Rochester Community Savings Bank
   09/18/1997 Merge To Federal Charter One Bank, FSB

Jefferson National Bank
         1929 Established Jefferson National Bank
   06/30/1972 Acquire By Merger Waddington Bank, The
   06/30/1972 Acquire By Merger Bank of Philadelphia

Jefferson Savings & Loan Association
   05/27/1915 NYS Chartered Jefferson Savings & Loan Association
   07/01/1966 Merge To State Homestead Savings & Loan Association (Buffalo)
   12/31/1973 Merge To Federal First Federal Savings & Loan Assoc. of Rochester
   03/01/1997 Merge To State Marine Midland Bank
   03/29/1999 Name Change To HSBC Bank USA
   12/31/1999 Merge To State Republic Bank of New York
   12/31/1999 Name Change To HSBC Bank USA
   06/30/2004 Convert Federal HSBC Bank USA

Jefferson Savings Bank
   04/05/1859 NYS Chartered Jefferson County Savings Bank
   03/01/1972 Name Change To Jefferson Savings Bank
   02/05/1973 Merge To State Community Savings Bank of Rochester, The
   02/05/1973 Name Change To Community Savings Bank, The
   06/30/1983 Name Change To Rochester Community Savings Bank, The
   04/18/1996 Name Change To Rochester Community Savings Bank
   09/18/1997 Merge To Federal Charter One Bank, FSB

Jewelers Acceptance Corporation
   08/30/1951 NYS Chartered Jewelers Acceptance Corporation
   12/19/1960 Name Change To SFC Acceptance Corporation
   07/10/1972 Name Change To Sterling Banking Corporation

Jewish Farmers Co-Op CU of Rensselaer County
         1916 NYS Chartered Jewish Farmers Co-Op CU of Rensselaer County
         1930 Closed

Jewish National Workers Alliance Federal CU
   04/30/1935 NYS Chartered Roumbespod Credit Union
   05/15/1987 Convert Federal Jewish National Workers Alliance Federal CU

Jewish Workers Alliance Credit Union
   07/30/1923 NYS Chartered Jewish Workers Alliance Credit Union
         1935 Liquidated

John Nemeth State Bank
         1917 Established John Nemeth State Bank
   11/01/1919 Name Change To Nemeth State Bank
         1921 Name Change To American Union Bank
   06/30/1931 Closed

Johnstown Bank, The
         1879 Established Johnstown Bank, The
   05/01/1961 Merge To State First Trust Company of Albany
   10/01/1969 Convert Federal First Trust Company of Albany, N.A.
   01/01/1971 Name Change To Bankers Trust Company of Albany, N.A.
   10/01/1984 Merge To State First American Bank of New York
   08/26/1993 Assets Sold To Key Bank of New York
   12/05/1994 Liquidated

Johnstown Savings & Loan Association
   03/18/1924 NYS Chartered Johnstown Savings & Loan Association
   12/31/1970 Merge To State Albany Savings Bank
   06/30/1982 Convert Federal Albany Savings Bank, FSB

Joyo Bank, Ltd., The - Fgn Branch
   12/13/1988 Licensed Joyo Bank, Ltd., The
   09/12/2002 Closed

JPMorgan Chase Bank
         1823 Established New-York Chemical Manufacturing Company
         1823 Succeeded By Chemical Bank, The (1823-1865)
         1865 Converted To Chemical National Bank of New York
   05/01/1920 Acquire By Merger Citizens National Bank of New York
   05/01/1929 Succeeded By Chemical Bank and Trust Company
   06/01/1929 Acquire By Merger United States Mortgage and Trust Company
   04/01/1948 Acquire By Merger Continental Bank & Trust Company of New York
   03/01/1951 Acquire By Merger National Safety Bank & Trust Company of New York
   10/15/1954 Acquire By Merger Corn Exchange Bank Trust Company
   10/15/1954 Name Change To Chemical Corn Exchange Bank
   09/01/1959 Acquire By Merger New York Trust Company, The
   09/01/1959 Name Change To Chemical Bank New York Trust Company
   06/01/1963 Acquire By Merger Bank of Rockville Centre Trust Company
   02/01/1964 Acquire By Merger First National Bank of Mount Vernon
   02/25/1964 Acquire By Merger Bensonhurst National Bank of Brooklyn in New York
   02/17/1969 Name Change To Chemical Bank
   01/19/1975 Acquire By Merger Security National Bank
   11/10/1975 Acquire By Merger Chemical Bank of Suffolk, N.A.
   03/31/1977 Acquire By Merger Chemical Bank Hudson Valley N.A.
   09/29/1978 Acquire By Merger Chemical Bank of Binghamton
   09/29/1978 Acquire By Merger Chemical Bank Buffalo
   09/29/1978 Acquire By Merger Chemical Bank - Eastern, N.A.
   09/29/1978 Acquire By Merger Chemical Bank of Rochester
   09/29/1978 Acquire By Merger Chemical Bank of Syracuse
   03/06/1992 Acquire By Merger Chemical Bank Delaware
   06/19/1992 Acquire By Merger Manufacturers Hanover Trust Company
   07/14/1996 Acquire By Merger Chase Manhattan Bank, N.A., The
   07/14/1996 Name Change To Chase Manhattan Bank, The
   12/01/1996 Acquire By Merger Chase Manhattan Bank, National Association
   10/01/1998 Acquire By Merger Morgan Stanley Trust Company
   03/05/1999 Acquire By Merger Texas Commerce Trust Company of New York
   08/01/2000 Acquire By Merger Chase Bank of Texas, National Association
   07/14/2001 Acquire By Merger Chase Bank of Texas - San Angelo, National Association
   11/10/2001 Acquire By Merger Morgan Guaranty Trust Company of New York
   11/10/2001 Name Change To JPMorgan Chase Bank
   11/13/2004 Convert Federal JPMorgan Chase Bank, National Association

Jugobanka - United Bank - Fgn Agency
   06/06/1980 Licensed Jugobanka - United Bank

Juroku Bank, Ltd., The - Fgn Branch
   03/01/1990 Licensed Juroku Bank, Ltd., The
   12/20/1999 Closed

JWS Trust Company
         1983 Established J & W Seligman Trust Company, N.A.
   06/09/1983 Convert State J & W Seligman Trust Company
   04/28/1995 Name Change To JWS Trust Company
   08/24/1995 Merge To State United States Trust Company of New York
 

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