TABLE A-9
                                 15 LARGEST OTS TRUST INSTITUTIONS, BY TOTAL DISCRETIONARY ASSETS
                                                        DECEMBER 31, 1996
                                                  (DOLLAR AMOUNTS IN THOUSANDS)
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                                    -------TRUSTS AND ESTATES------- ------AGENCIES------- TOTAL         TOTAL NON-           TOTAL
                                      EMPLOYEE   PERSONAL    ESTATES   EMPLOYEE     ALL    DISCRETIONARY DISCRETIONARY        ASSETS
SEQ NAME OF INSTITUTION                BENEFIT     TRUSTS               BENEFIT     OTHERS ASSETS        ASSETS
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  1 U.S. TRUST COMPANY OF FLORIDA       67,282    797,109     44,767        336    937,884     1,847,378     1,085,288     2,932,666
    PALM BEACH, FL
  2 WILMINGTON TRUST FSB                25,970    194,066      8,281          0    788,408     1,016,725       183,568     1,200,293
    SALISBURY, MD
  3 J. P. MORGAN FLORIDA FEDERAL S           0    478,834     18,679          0    502,289       999,802     2,476,476     3,476,278
    PALM BEACH, FL
  4 COMERICA BANK & TRUST, FEDERAL      24,931    436,797     60,980     63,550    102,476       688,734     1,323,633     2,012,367
    BOCA RATON, FL
  5 NEW LONDON TRUST F.S.B.              6,307    185,976        403     27,243    190,110       410,039       335,322       745,361
    NEW LONDON, NH
  6 PNC BANK, FSB                       50,299    169,390      2,310      5,422    102,115       329,536       406,630       736,166
    VERO BEACH, FL
  7 HOME FEDERAL BANK OF TENNESSEE      61,677     71,611      3,318          0     73,141       209,747        26,296       236,043
    KNOXVILLE, TN
  8 UNION FEDERAL SAVINGS BANK OF        5,625     54,176        213     15,355    105,670       181,039       412,371       593,410
    INDIANAPOLIS, IN
  9 DANIELSON TRUST COMPANY             25,573    103,509        105      8,704     40,080       177,971     1,488,035     1,666,006
    SAN DIEGO, CA
 10 USAA FEDERAL SAVINGS BANK            1,432    159,640        249          0      2,912       164,233         3,045       167,278
    SAN ANTONIO, TX
 11 CITIZENS FEDERAL BANK, F.S.B.,      22,210     47,773        533     88,803          0       159,319       322,251       481,570
    DAYTON, OH
 12 POMONA FIRST FEDERAL SAVINGS A       9,911     88,393      3,708          0          0       102,012        87,543       189,555
    POMONA, CA
 13 CAVALRY BANKING                     15,166     15,728      1,214      6,469     18,521        57,098       105,975       163,073
    MURFREESBORO, TN
 14 PEOPLES SAVINGS BANK OF TROY             0     17,086         12      1,680     13,712        32,490         9,856        42,346
    TROY, OH
 15 STERLING BANK AND TRUST, FSB.        1,965     25,701        290          0      1,224        29,180        48,196        77,376
    SOUTHFIELD, MI