P PACCAR Inc. Pacific Enterprises Pacific Life Insurance Co. Pan-American Life Insurance Co. UG PanEnergy Corp. Parker Hannifin Corp. Paul Revere Cos. PCL Constructors Inc. Pella Corp. Penn Mutual Life Insurance Co. Pennsylvania Power & Light Co. Pennzoil Co. Pentair Inc. People's Bank Peoples Gas Corp PepsiCo Foundation Perkin-Elmer Corp. Peterson Consulting, Ltd. Partnership Pew Charitable Trusts Pfizer Inc. PG & E Corp. P. H. Glatfelter Co. Pharmacia & Upjohn Inc. Phelps Dodge Corp. PHH Corp. Philip Morris Cos. Inc. Philips Electronics North America Corp. Phillips Petroleum Co. Phoenix Home Life Mutual Insurance Co. Pioneer Group Inc. Pioneer Hi-Bred International Inc. Piper Jaffray Cos. Inc. Pitney Bowes Inc. Pittston Co.

Pittway Corp. PLATINUM technology Inc. Playboy Enterprises Inc. Plum Creek Timber Co., LP Plymouth Rock Foundation PNC Bank Corp. Pogo Producing Co. Polaroid Corp. Pope & Talbot Inc. Potlatch Corp. PPC Industries Inc. PQ Corp. Preformed Line Products Co. Premark International Inc. Price & Pierce International Inc. Price Waterhouse Coopers, LLP Principal Financial Group Procter & Gamble Co. Proskauer Rose, LLP Protection Mutual Insurance Co. Provident Cos. Inc. Provident Mutual Life Insurance Co. of Philadelphia Providian Corp. Providian Financial Prudential Insurance Co. of America Public Service Electric and Gas Co. Purolator Products Inc. Q Quaker Chemical Corp. Quaker Oats Co. Quaker State Corp.