Task: sc_petitioner

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the petitioner of the case. The petitioner is the party who petitioned the Supreme Court to review the case. This party is variously known as the petitioner or the appellant. Characterize the petitioner as the Court's opinion identifies them.

Identify the petitioner by the label given to the party in the opinion or judgment of the Court except where the Reports title a party as the "United States" or as a named state. Textual identification of parties is typically provided prior to Part I of the Court's opinion. The official syllabus, the summary that appears on the title page of the case, may be consulted as well. In describing the parties, the Court employs terminology that places them in the context of the specific lawsuit in which they are involved. For example, "employer" rather than "business" in a suit by an employee; as a "minority," "female," or "minority female" employee rather than "employee" in a suit alleging discrimination by an employer.

Also note that the Court's characterization of the parties applies whether the petitioner is actually single entity or whether many other persons or legal entities have associated themselves with the lawsuit. That is, the presence of the phrase, et al., following the name of a party does not preclude the Court from characterizing that party as though it were a single entity. Thus, identify a single petitioner, regardless of how many legal entities were actually involved. If a state (or one of its subdivisions) is a party, note only that a state is a party, not the state's name.

Justice Ginsburg
delivered the opinion of the Court.
This case presents an issue of statutory construction— whether the fiduciary standards stated in the Employee Retirement Income Security Act of 1974 (ERISA) govern an insurance company’s conduct in relation to certain annuity contracts. Fiduciary status under ERISA generally attends the management of “plan assets.” The statute, however, contains no comprehensive definition of “plan assets.” Our task in this case is to determine the bounds of a statutory exclusion from “plan asset” categorization, an exclusion Congress prescribed for “guaranteed benefit policies].”
The question before us arises in the context of a contract between defendant-petitioner John Hancock Mutual Life Insurance Company (Hancock) and plaintiff-respondent Harris Trust and Savings Bank (Harris), current trustee of a Sperry Rand Corporation Retirement Plan. Pursuant to its contract with Harris, Hancock receives deposits from the Sperry Plan. Harris asserts that Hancock is managing “plan assets,” and therefore bears fiduciary responsibility. Hancock maintains that its undertaking fits within the statutory exclusion for “guaranteed benefit policies].” “Guaranteed benefit policy” is not a trade term originating in the insurance industry; it is a statutory invention placed in ERISA and there defined as an insurance policy or contract that “provides for benefits the amount of which is guaranteed by the insurer.” 88 Stat. 875, 29 U. S. C. § 1101(b)(2)(B).
The contract in suit is of a kind known in the trade as a “deposit administration contract” or “participating group annuity.” Under a contract of this type, deposits to secure retiree benefits are not immediately applied to the purchase of annuities; instead, the deposits are commingled with the insurer’s general corporate assets, and deposit account balances reflect the insurer’s overall investment experience. During the life of the contract, however, amounts credited to the deposit account may be converted into a stream of guaranteed benefits for individual retirees.
We granted certiorari, 507 U. S. 983 (1993), to resolve a split among Courts of Appeals regarding the applicability of the guaranteed benefit policy exclusion to annuity contracts of the kind just described. The Second Circuit in the case we review held that the guaranteed benefit policy exclusion did not cover funds administered by Hancock that bear no fixed rate of return and have not yet been converted into guaranteed benefits. 970 F. 2d 1138,1143-1144 (1992). We agree with the Second Circuit that ERISA’s fiduciary obligations bind Hancock in its management of such funds, and accordingly affirm that court’s judgment.
I
The parties refer to the contract at issue as Group Annuity Contract No. 50 (GAC 50). Initially, GAC 50 was a simple deferred annuity contract under which Sperry purchased from Hancock individual deferred annuities, at rates fixed by the contract, for employees eligible under the Sperry Retirement Plan.
Since its origination in 1941, however, GAC 50 has been transformed by amendments. By the time this litigation commenced, the contract included the following features. Assets and liabilities under GAC 50 were recorded (for bookkeeping purposes) in two accounts — the “Pension Administration Fund” recorded assets, and the “Liabilities of the Fund,” liabilities. GAC 50 assets were not segregated, however; they were part of Hancock’s pool of corporate funds, or general account, out of which Hancock pays its costs of operation and satisfies its obligations to policyholders and other creditors. See Agreed Statement of Facts ¶¶ 11-19, App. 85-86; Brief for Petitioner 7-9; see also McGill & Grubbs 492 (describing general accounts); id., at 552 (describing asset allocation under deposit administration contracts). Hancock agreed to allocate to GAC 50’s Pension Administration Fund a pro rata portion of the investment gains and losses attributable to Hancock’s general account assets, Agreed Statement of Facts ¶ 11, App. 85, and also guaranteed that the Pension Administration Fund would not fall below its January 1, 1968, level, Agreed Statement of Facts ¶ 27, id., at 88.
GAC 50 provided for conversion of the Pension Administration Fund into retirement benefits for Sperry employees in this way. Upon request of the Sperry Plan Administrator, Hancock would guarantee full payment of all benefits to which a designated Sperry retiree was entitled; attendant liability would then be recorded by adding an amount, set by Hancock, to the Liabilities of the Fund. In the event that the added liability caused GAC 50’s “Minimum Operating Level” — the Liabilities of the Fund plus a contingency cushion of five percent — to exceed the amount accumulated in the Pension Administration Fund, the “active” or “accumulation” phase of the contract would terminate automatically. In that event, Hancock would purchase annuities at rates stated in the contract to cover all benefits previously guaranteed by Hancock under GAC 50, and the contract itself would convert back to a simple deferred annuity contract. Agreed Statement of Facts ¶¶33, 36-37, 42, id., at 89-91.
As GAC 50 was administered, amounts recorded in the Pension Administration Fund were used to provide retirement benefits to Sperry employees in other ways. In this connection, the parties use the term “free funds” to describe the excess in the Pension Administration Fund over the Minimum Operating Level (105 percent of the amount needed to provide guaranteed benefits). In 1977, Sperry Plan trustee Harris obtained the right to direct Hancock to use the free funds to pay “nonguaranteed benefits” to retirees. These benefits were provided monthly on a pay-as-you-go basis; they were nonguaranteed in the sense that Hancock was obligated to make payments only out of free funds, i. e., only when the balance in the Pension Administration Fund exceeded the Minimum Operating Level.
Additionally, in 1979 and again in 1981, Hancock permitted Harris to transfer portions of the free funds pursuant to “rollover” procedures. Agreed Statement of Facts ¶ 78, id., at 96. Finally, in 1988, a contract amendment allowed Harris to transfer over $50 million from the Pension Administration Fund without triggering the contract’s “asset liquidation adjustment,” a mechanism for converting the book value of the transferred assets to market value.
While Harris in fact used these various methods to effect withdrawals from the Pension Administration Fund, Hancock maintains that only the original method — conversion of the Pension Administration Fund into guaranteed benefits— is currently within the scope of Harris’ contract rights. In May 1982, Hancock gave notice that it would no longer make nonguaranteed benefit payments. Agreed Statement of Facts ¶¶ 82-87, id., at 97-98. And since 1981 Hancock has refused all requests by Harris to make transfers using “rollover” procedures. Agreed Statement of Facts ¶79, id., at 96.
Harris last exercised its right to convert Pension Administration Fund accumulations into guaranteed benefits in 1977. Agreed Statement of Facts ¶ 81, id., at 97. Harris contends, and Hancock denies, that the conversion price has been inflated by incorporation of artificially low interest rate assumptions.
One means remains by which Harris may gain access to GAC 50’s free funds. Harris can demand transfer of those funds in their entirety out of the Pension Administration Fund. Harris has not taken that course because it entails an asset liquidation adjustment Harris regards as undervaluing the plan’s share of Hancock’s general account. In sum, nothing was removed from the Pension Administration Fund or converted into guaranteed benefits between June 1982 and 1988. During that period the free funds increased dramatically as a result of Hancock’s continuing positive investment experience, the allocation of a portion of that experience to the Pension Administration Fund, and the absence of any offsetting increase in the Liabilities of the Fund for additional guaranteed benefits.
Harris commenced this action in July 1983, contending, inter alia, that Hancock breached its fiduciary obligations under ERISA by denying Harris any realistic means to make use of GAC 50’s free funds. Hancock responded that ERISA’s fiduciary standards do not apply because GAC 50, in its entirety, “provides for benefits the amount of which is guaranteed by the insurer” within the meaning of the “guaranteed benefit policy” exclusion accorded by 29 U. S. C. § 1101(b)(2)(B).
In September 1989, the District Court granted Hancock’s motion for summary judgment on Harris’ ERISA claims, holding that Hancock was not an ERISA fiduciary with respect to any portion of GAC 50. 722 F. Supp. 998 (SDNY 1989). The District Court thereafter dismissed Harris’ remaining contract and tort claims. See 767 F. Supp. 1269 (1991). On appeal, the Second Circuit reversed in part. The Court of Appeals determined that although Hancock “provides guarantees with respect to one portion of the benefits derived from [GAC 50], it does not do so at all times with respect to all the benefits derived from the other, or free funds, portion” of the contract. 970 F. 2d, at 1143. The free funds “were not converted to fixed, guaranteed obligations but instead were subject to fluctuation based on the insurer’s investment performance.” Id., at 1144. With respect to those free funds, the Second Circuit concluded, Hancock “provides no guarantee of benefit payments or fixed rates of return.” Ibid. The Court of Appeals accordingly ruled that ERISA’s fiduciary standards govern Hancock’s management of the free funds, and it instructed the District Court to determine whether those standards had been satisfied. Ibid.
II
A
Is Hancock a fiduciary with respect to any of the funds it administers under GAC 50? To answer that question, we examine first the language of the governing statute, guided not by “a single sentence or member of a sentence, but look[ing] to the provisions of the whole law, and to its object and policy.” Pilot Life Ins. Co. v. Dedeaux, 481 U. S. 41, 51 (1987), quoting Kelly v. Robinson, 479 U. S. 36, 43 (1986) (internal quotation marks omitted). The obligations of an ERISA fiduciary are described in 29 U. S. C. § 1104(a)(1): A fiduciary must discharge its duties with respect to a plan
“solely in the interest of the participants and beneficiaries and—
“(A) for the exclusive purpose of:
“(i) providing benefits to participants and their beneficiaries....”
A person is a fiduciary with respect to an employee benefit plan
“to the extent (i) he exercises any discretionary authority or discretionary control respecting management of such plan or exercises any authority or control respecting management or disposition of its assets....” 29 U. S. C. § 1002(21)(A) (emphasis added).
The “assets” of a plan are undefined except by exclusion in § 1101(b)(2), which reads in relevant part:
“In the case of a plan to which a guaranteed benefit policy is issued by an insurer, the assets of such plan shall be deemed to include such policy, but shall not, solely by reason of the issuance of such policy, be deemed to include any assets of such insurer.”
A “guaranteed benefit policy,” in turn, is defined as
“an insurance policy or contract to the extent that such policy or contract provides for benefits the amount of which is guaranteed by the insurer. Such term includes any surplus in a separate account, but excludes any other portion of a separate account.” § 1101(b)(2)(B).
Although these provisions are not mellifluous, read as a whole their import is reasonably clear. To help fulfill ERISA’s broadly protective purposes, Congress commodiously imposed fiduciary standards on persons whose actions affect the amount of benefits retirement plan participants will receive. See 29 U. S. C. § 1002(21)(A) (defining as a fiduciary any person who “exercises any authority or control respecting management or disposition of [a plan’s] assets”); H. R. Conf. Rep. No. 93-1280, p. 296 (1974) (the “fiduciary responsibility rules generally apply to all employee benefit plans... in or affecting interstate commerce”). The guaranteed benefit policy exclusion from ERISA’s fiduciary regime is markedly confined: The deposits over which Hancock is exercising authority or control under GAC 50 must have been obtained “solely” by reason of the issuance of “an insurance policy or contract” that provides for benefits “the amount of which is guaranteed,” and even then it is only “to the extent” that GAC 50 provides for such benefits that the § 1101(b)(2)(B) exemption applies.
In contrast, elsewhere in the statute Congress spoke without qualification. For example, Congress exempted from the definition of plan assets “any security” issued to a plan by a registered investment company. 29 U. S. C. § 1101(b)(1) (emphasis added). Similarly, Congress exempted “any assets of... an insurance company or any assets of a plan which are held by... an insurance company” from the requirement that plan assets be held in trust. § 1103(b)(2) (emphasis added). Notably, the guaranteed benefit policy exemption is not available to “any” insurance contract that provides for guaranteed benefits but only “to the extent that” the contract does so. See Comment, Insurers Beware: General Account Activities May Subject Insurance Companies to ERISA’s Fiduciary Obligations, 88 Nw. U. L. Rev. 803, 833-834 (1994). Thus, even were we not inclined, generally, to tight reading of exemptions from comprehensive schemes of this kind, see, e. g., Commissioner v. Clark, 489 U. S. 726, 739-740 (1989) (when a general policy is qualified by an exception, the Court “usually read[s] the exception narrowly in order to preserve the primary operation of the [policy]”), A. H. Phillips, Inc. v. Walling, 324 U. S. 490, 493 (1945) (cautioning against extending exemptions “to other than those plainly and unmistakably within its terms”), Congress has specifically instructed, by the words of limitation it used, that we closely contain the guaranteed benefit policy exclusion.
B
Hancock, joined by some amici, raises a threshold objection. ERISA’s fiduciary standards cannot govern an insurer’s administration of general account contracts, Hancock asserts, for that would pose irreconcilable conflicts between state and federal regulatory regimes. ERISA requires fiduciaries to act “solely in the interest of the participants and beneficiaries and... for the exclusive purpose of... providing benefits to participants and their beneficiaries.” 29 U. S. C. § 1104(a) (emphasis added). State law, however, requires an insurer, in managing general account assets, “to consider the interests of all of its contractholders, creditors and shareholders,” and to “maintain equity among its various constituencies.” Goldberg & Altman 477. To head off conflicts, Hancock contends, ERISA must yield, because Congress reserved to the States primary responsibility for regulation of the insurance industry. We are satisfied that Congress did not order the unqualified deferral to state law that Hancock both advocates and attributes to the federal lawmakers. Instead, we hold, ERISA leaves room for complementary or dual federal and state regulation, and calls for federal supremacy when the two regimes cannot be harmonized or accommodated.
To support its contention, Hancock refers first to the McCarran-Ferguson Act, 59 Stat. 33, as amended, 15 U. S. C. § 1011 et seq., which provides:
“The business of insurance, and every person engaged therein, shall be subject to the laws of the several States which relate to the regulation... of such business.” 15 U.S. C. § 1012(a).
“No Act of Congress shall be construed to invalidate, impair or supersede any law enacted by any State for the purpose of regulating the business of insurance... unless such Act specifically relates to the business of insurance....” § 1012(b).
But as the United States points out, “ERISA, both in general and in the guaranteed benefit policy provision in particular, obviously and specifically relates to the business of insurance.” Brief for United States as Amicus Curiae 23, n. 13. Thus, the McCarran-Ferguson Act does not surrender regulation exclusively to the States so as to preclude the application of ERISA to an insurer’s actions under a general account contract. See ibid.
More problematic are two clauses in ERISA itself, one broadly providing for preemption of state law, the other preserving, or saving from preemption, state laws regulating insurance. ERISA’s encompassing preemption clause directs that the statute “shall supersede any and all State laws insofar as they may now or hereafter relate to any employee benefit plan.” 29 U. S. C. § 1144(a). The “saving clause,” however, instructs that ERISA “shall [not] be construed to exempt or relieve any person from any law of any State which regulates insurance, banking, or securities.” § 1144(b)(2)(A). State laws concerning an insurer’s management of general account assets can “relate to [an] employee benefit plan” and thus fall under the preemption clause, but they are also, in the words of the saving clause, laws “which regulat[e] insurance.”
ERISA’s preemption and saving clauses “ ‘are not a model of legislative drafting,’ ” Pilot Life, 481 U. S., at 46, quoting Metropolitan Life Ins. Co. v. Massachusetts, 471 U. S. 724, 739 (1985), and the legislative history of these provisions is sparse,, see id., at 745-746. In accord with the District Court in this case, however, see 722 F. Supp., at 1003-1004, we discern no solid basis for believing that Congress, when it designed ERISA, intended fundamentally to alter traditional preemption analysis. State law governing insurance generally is not displaced, but “where [that] law stands as an obstacle to the accomplishment of the full purposes and objectives of Congress,” federal preemption occurs. Silkwood v. Kerr-McGee Corp., 464 U. S. 238, 248 (1984).
We note in this regard that even Hancock does not ascribe a discrete office to the “saving clause” but instead asserts that the clause “reaffirm[s] the McCarran-Ferguson Act’s reservation of the business of insurance to the States.” Brief for Petitioner 31; see Metropolitan Life, 471 U. S., at 744, n. 21 (saving clause “appears to have been designed to preserve the McCarran-Ferguson Act’s reservation of the business of insurance to the States”; saving clause and McCarran-Ferguson Act “serve the same federal policy and utilize similar language”). As the United States recognizes, “dual regulation under ERISA and state law is not an impossibility^] [mjany requirements are complementary, and in the case of a direct conflict, federal supremacy principles require that state law yield.” Brief for United States as Amicus Curiae 23, n. 13.
In resisting the argument that, with respect to general account contracts, state law, not federal law, is preemptive, we are mindful that Congress had before it, but failed to pass, just such a scheme. The Senate’s proposed version of ERISA would have excluded all general account assets from the reach of the fiduciary rules. Instead of enacting the Senate draft, which would indeed have “settled [insurance industry] expectations,” see post, at 111, Congress adopted an exemption containing words of limitation. We are directed by those words, and not by the discarded draft. Cf. Russello v. United States, 464 U. S. 16, 23-24 (1983) (when Congress deletes limiting language, “it may be presumed that the limitation was not intended”).
Persuaded that a plan’s deposits are not shielded from the reach of ERISA’s fiduciary prescriptions solely by virtue of their placement in an insurer’s general account, we proceed to the question the Second Circuit decided: Is Hancock an ERISA fiduciary with respect to the free funds it holds under GAC 50?
C
To determine GAC 50’s qualification for ERISA’s guaranteed benefit policy exclusion, we follow the Seventh Circuit’s lead, see Peoria Union Stock Yards Co. Retirement Plan v. Penn Mutual Life Ins. Co., 698 F. 2d 320, 324-327 (1983), and seek guidance from this Court’s decisions construing the insurance policy exemption ordered in the Securities Act of 1933. See 48 Stat. 75, 15 U. S. C. §77c(a)(8) (excluding from the reach of the Securities Act “[a]ny insurance or endowment policy or annuity contract or optional annuity contract”).
In SEC v. Variable Annuity Life Ins. Co. of America, 359 U. S. 65 (1959), we observed that “the concept of ‘insurance’ involves some investment risk-taking on the part of the company,” and “a guarantee that at least some fraction of the benefits will be payable in fixed amounts.” Id., at 71. A variable annuity, we held, is not an “insurance policy” within the meaning of the statutory exemption because the contract’s entire investment risk remains with the policyholder inasmuch as “benefit payments vary with the success of the [insurer’s] investment policy,” id., at 69, and may be “greater or less, depending on the wisdom of [that] policy,” id., at 70.
Thereafter, in SEC v. United Benefit Life Ins. Co., 387 U. S. 202 (1967), we held that an annuity contract could be considered a nonexempt investment contract during the contract’s accumulation phase, and an exempt insurance contract once contractually guaranteed fixed payouts began. Under the contract there at issue, the policyholder paid fixed monthly premiums which the issuer placed in a fund — called the “Flexible Fund” — invested by the issuer primarily in common stocks. At contract maturity the policyholder could either withdraw the cash value of his proportionate share of the fund (which the issuer guaranteed would not fall below a specified value), or convert to a fixed-benefit annuity, with payment amounts determined by the cash value of the policy. During the accumulation phase, the fund from which the policyholder would ultimately receive benefits fluctuated in value according to the insurer’s investment results; because the “insurer promises to serve as an investment agency and allow the policyholder to share in its investment experience,” id., at 208, this phase of the contract was serving primarily an investment, rather than an insurance, function, ibid.
The same approach — division of the contract into its component parts and examination of risk allocation in each component — appears well suited to the matter at hand because ERISA instructs that the § 1101(b)(2)(B) exemption applies only “to the extent that

Question: Who is the petitioner of the case?
年. attorney general of the United States, or his office
数. specified state board or department of education
日. city, town, township, village, or borough government or governmental unit
的. state commission, board, committee, or authority
月. county government or county governmental unit, except school district
用. court or judicial district
成. state department or agency
名. governmental employee or job applicant
时. female governmental employee or job applicant
件. minority governmental employee or job applicant
一. minority female governmental employee or job applicant
请. not listed among agencies in the first Administrative Action variable
中. retired or former governmental employee
据. U.S. House of Representatives
码. interstate compact
不. judge
新. state legislature, house, or committee
文. local governmental unit other than a county, city, town, township, village, or borough
下. governmental official, or an official of an agency established under an interstate compact
分. state or U.S. supreme court
入. local school district or board of education
人. U.S. Senate
功. U.S. senator
上. foreign nation or instrumentality
户. state or local governmental taxpayer, or executor of the estate of
为. state college or university
间. United States
号. State
取. person accused, indicted, or suspected of crime
回. advertising business or agency
在. agent, fiduciary, trustee, or executor
页. airplane manufacturer, or manufacturer of parts of airplanes
字. airline
有. distributor, importer, or exporter of alcoholic beverages
个. alien, person subject to a denaturalization proceeding, or one whose citizenship is revoked
作. American Medical Association
示. National Railroad Passenger Corp.
出. amusement establishment, or recreational facility
是. arrested person, or pretrial detainee
失. attorney, or person acting as such;includes bar applicant or law student, or law firm or bar association
表. author, copyright holder
除. bank, savings and loan, credit union, investment company
加. bankrupt person or business, or business in reorganization
败. establishment serving liquor by the glass, or package liquor store
生. water transportation, stevedore
信. bookstore, newsstand, printer, bindery, purveyor or distributor of books or magazines
类. brewery, distillery
置. broker, stock exchange, investment or securities firm
理. construction industry
本. bus or motorized passenger transportation vehicle
息. business, corporation
行. buyer, purchaser
定. cable TV
改. car dealer
市. person convicted of crime
期. tangible property, other than real estate, including contraband
以. chemical company
修. child, children, including adopted or illegitimate
元. religious organization, institution, or person
方. private club or facility
录. coal company or coal mine operator
区. computer business or manufacturer, hardware or software
单. consumer, consumer organization
位. creditor, including institution appearing as such; e.g., a finance company
型. person allegedly criminally insane or mentally incompetent to stand trial
法. defendant
县. debtor
存. real estate developer
品. disabled person or disability benefit claimant
前. distributor
称. person subject to selective service, including conscientious objector
注. drug manufacturer
值. druggist, pharmacist, pharmacy
输. employee, or job applicant, including beneficiaries of
建. employer-employee trust agreement, employee health and welfare fund, or multi-employer pension plan
能. electric equipment manufacturer
大. electric or hydroelectric power utility, power cooperative, or gas and electric company
例. eleemosynary institution or person
度. environmental organization
始. employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.
到. farmer, farm worker, or farm organization
面. father
载. female employee or job applicant
点. female
密. movie, play, pictorial representation, theatrical production, actor, or exhibitor or distributor of
动. fisherman or fishing company
果. food, meat packing, or processing company, stockyard
图. foreign (non-American) nongovernmental entity
提. franchiser
发. franchisee
式. lesbian, gay, bisexual, transexual person or organization
国. person who guarantees another's obligations
登. handicapped individual, or organization of devoted to
错. health organization or person, nursing home, medical clinic or laboratory, chiropractor
者. heir, or beneficiary, or person so claiming to be
认. hospital, medical center
误. husband, or ex-husband
接. involuntarily committed mental patient
关. Indian, including Indian tribe or nation
重. insurance company, or surety
第. inventor, patent assigner, trademark owner or holder
地. investor
如. injured person or legal entity, nonphysically and non-employment related
设. juvenile
目. government contractor
开. holder of a license or permit, or applicant therefor
事. magazine
可. male
要. medical or Medicaid claimant
代. medical supply or manufacturing co.
小. racial or ethnic minority employee or job applicant
选. minority female employee or job applicant
标. manufacturer
明. management, executive officer, or director, of business entity
编. military personnel, or dependent of, including reservist
求. mining company or miner, excluding coal, oil, or pipeline company
列. mother
网. auto manufacturer
万. newspaper, newsletter, journal of opinion, news service
最. radio and television network, except cable tv
器. nonprofit organization or business
所. nonresident
内. nuclear power plant or facility
体. owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels
通. shareholders to whom a tender offer is made
务. tender offer
此. oil company, or natural gas producer
商. elderly person, or organization dedicated to the elderly
序. out of state noncriminal defendant
化. political action committee
消. parent or parents
否. parking lot or service
保. patient of a health professional
使. telephone, telecommunications, or telegraph company
次. physician, MD or DO, dentist, or medical society
机. public interest organization
对. physically injured person, including wrongful death, who is not an employee
量. pipe line company
查. package, luggage, container
部. political candidate, activist, committee, party, party member, organization, or elected official
性. indigent, needy, welfare recipient
和. indigent defendant
更. private person
后. prisoner, inmate of penal institution
证. professional organization, business, or person
题. probationer, or parolee
确. protester, demonstrator, picketer or pamphleteer (non-employment related), or non-indigent loiterer
格. public utility
了. publisher, publishing company
于. radio station
金. racial or ethnic minority
公. person or organization protesting racial or ethnic segregation or discrimination
午. racial or ethnic minority student or applicant for admission to an educational institution
円. realtor
片. journalist, columnist, member of the news media
空. resident
态. restaurant, food vendor
管. retarded person, or mental incompetent
主. retired or former employee
天. railroad
自. private school, college, or university
我. seller or vendor
全. shipper, including importer and exporter
今. shopping center, mall
来. spouse, or former spouse
正. stockholder, shareholder, or bondholder
说. retail business or outlet
意. student, or applicant for admission to an educational institution
送. taxpayer or executor of taxpayer's estate, federal only
容. tenant or lessee
已. theater, studio
结. forest products, lumber, or logging company
会. person traveling or wishing to travel abroad, or overseas travel agent
段. trucking company, or motor carrier
计. television station
源. union member
色. unemployed person or unemployment compensation applicant or claimant
時. union, labor organization, or official of
交. veteran
系. voter, prospective voter, elector, or a nonelective official seeking reapportionment or redistricting of legislative districts (POL)
过. wholesale trade
电. wife, or ex-wife
询. witness, or person under subpoena
符. network
未. slave
程. slave-owner
常. bank of the united states
条. timber company
当. u.s. job applicants or employees
情. Army and Air Force Exchange Service
口. Atomic Energy Commission
合. Secretary or administrative unit or personnel of the U.S. Air Force
车. Department or Secretary of Agriculture
实. Alien Property Custodian
组. Secretary or administrative unit or personnel of the U.S. Army
版. Board of Immigration Appeals
周. Bureau of Indian Affairs
址. Bonneville Power Administration
记. Benefits Review Board
二. Civil Aeronautics Board
同. Bureau of the Census
业. Central Intelligence Agency
权. Commodity Futures Trading Commission
其. Department or Secretary of Commerce
进. Comptroller of Currency
试. Consumer Product Safety Commission
验. Civil Rights Commission
料. Civil Service Commission, U.S.
传. Customs Service or Commissioner of Customs
述. Defense Base Closure and REalignment Commission
集. Drug Enforcement Agency
多. Department or Secretary of Defense (and Department or Secretary of War)
无. Department or Secretary of Energy
员. Department or Secretary of the Interior
报. Department of Justice or Attorney General
他. Department or Secretary of State
無. Department or Secretary of Transportation
服. Department or Secretary of Education
线. U.S. Employees' Compensation Commission, or Commissioner
这. Equal Employment Opportunity Commission
制. Environmental Protection Agency or Administrator
将. Federal Aviation Agency or Administration
处. Federal Bureau of Investigation or Director
高. Federal Bureau of Prisons
子. Farm Credit Administration
道. Federal Communications Commission (including a predecessor, Federal Radio Commission)
章. Federal Credit Union Administration
手. Food and Drug Administration
库. Federal Deposit Insurance Corporation
三. Federal Energy Administration
从. Federal Election Commission
支. Federal Energy Regulatory Commission
家. Federal Housing Administration
长. Federal Home Loan Bank Board
付. Federal Labor Relations Authority
秒. Federal Maritime Board
路. Federal Maritime Commission
完. Farmers Home Administration
象. Federal Parole Board
则. Federal Power Commission
现. Federal Railroad Administration
京. Federal Reserve Board of Governors
转. Federal Reserve System
辑. Federal Savings and Loan Insurance Corporation
限. Federal Trade Commission
力. Federal Works Administration, or Administrator
学. General Accounting Office
外. Comptroller General
调. General Services Administration
项. Department or Secretary of Health, Education and Welfare
北. Department or Secretary of Health and Human Services
工. Department or Secretary of Housing and Urban Development
笑. Interstate Commerce Commission
监. Indian Claims Commission
任. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
相. Internal Revenue Service, Collector, Commissioner, or District Director of
微. Information Security Oversight Office
册. Department or Secretary of Labor
联. Loyalty Review Board
平. Legal Services Corporation
增. Merit Systems Protection Board
听. Multistate Tax Commission
解. National Aeronautics and Space Administration
等. Secretary or administrative unit of the U.S. Navy
得. National Credit Union Administration
收. National Endowment for the Arts
安. National Enforcement Commission
价. National Highway Traffic Safety Administration
藏. National Labor Relations Board, or regional office or officer
命. National Mediation Board
应. National Railroad Adjustment Board
看. Nuclear Regulatory Commission
索. National Security Agency
资. Office of Economic Opportunity
产. Office of Management and Budget
串. Office of Price Administration, or Price Administrator
布. Office of Personnel Management
原. Occupational Safety and Health Administration
知. Occupational Safety and Health Review Commission
级. Office of Workers' Compensation Programs
水. Patent Office, or Commissioner of, or Board of Appeals of
击. Pay Board (established under the Economic Stabilization Act of 1970)
好. Pension Benefit Guaranty Corporation
物. U.S. Public Health Service
放. Postal Rate Commission
亿. Provider Reimbursement Review Board
经. Renegotiation Board
模. Railroad Adjustment Board
之. Railroad Retirement Board
台. Subversive Activities Control Board
州. Small Business Administration
配. Securities and Exchange Commission
画. Social Security Administration or Commissioner
统. Selective Service System
共. Department or Secretary of the Treasury
连. Tennessee Valley Authority
海. United States Forest Service
节. United States Parole Commission
退. Postal Service and Post Office, or Postmaster General, or Postmaster
間. United States Sentencing Commission
比. Veterans' Administration
问. War Production Board
至. Wage Stabilization Board
备. General Land Office of Commissioners
你. Transportation Security Administration
黑. Surface Transportation Board
或. U.S. Shipping Board Emergency Fleet Corp.
与. Reconstruction Finance Corp.
影. Department or Secretary of Homeland Security
话. Unidentifiable
视. International Entity
Answer:

Answer: 重