"Iowa" in business.

WELLS FARGO BANK IOWA NATIONAL ASSOCIATION

WELLS FARGO BANK IOWA NA

WEITZEL FINANCIAL SERVICES, INC.

WEBSTER CITY FEDERAL BANCORP

WEBPOINT COMMUNICATIONS LLC

WEBFILINGS LLC

MILES CAPITAL, INC.

ING FINANCIAL PARTNERS, INC.

WASHINGTON BANCORP

Warrior Place I L L C

FSB PREMIER WEALTH MANAGEMENT, INC.

WAHLIG G CHRIS

VAN FOSSEN THOMAS F

Value Equity Fund, a series of

Valley West Inn, LLC

Valley Boulevard REIT LLC

Valley Apparel Co

Valentine Road, LLC

THUNE JOHN

THOMPSON GARY N

Terra Renewable Energy LLC

Terra Nitrogen GP Inc.

Terra Investment Fund LLC

Terra Investment Fund II LLC

Terra Global Holding Co Inc.

Terpenoid Therapeutics, Inc.

TELEGROUP INC

TELECOMMUNICATIONS INCOME FUND XI LP

TELECOMMUNICATIONS INCOME FUND X LP

TELECOMMUNICATIONS INCOME FUND IX LP