MERRILL //LYNCH PIERCE FENNER AND +Ai SMITH// INC, 4 WORLD FINACIAL CENTER +A3// NORTH TONER 1316, NEW YORK NY 6X 2000000.00 VOID /ACC/ +1 FIRST TENNESSEE BANK N.A. 165 MADISON AVE PG BO% 84 CENTRAL. COLL. RECONCILE ROBERT D JONES GRANTOR OF KATHLEEN L JONES IRREVOCABLE TRU /REC/PERSHING LLC JEFFREY E EPSTEI