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  <nameOfIssuer>ABBOTT LABS COM</nameOfIssuer>
  <titleOfClass>COM</titleOfClass>
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<infoTable>
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  <nameOfIssuer>ACCENTURE PLC F CLASS    A</nameOfIssuer>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
  <nameOfIssuer>AEROJET ROCKETDYNE HLDGS INC C</nameOfIssuer>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
  <nameOfIssuer>ALPHABET INC CL A</nameOfIssuer>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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    <Sole>11675</Sole>
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<infoTable>
  <nameOfIssuer>AMAZON.COM INC</nameOfIssuer>
  <titleOfClass>COM</titleOfClass>
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  <value>28385</value>
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<infoTable>
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  <titleOfClass>COM</titleOfClass>
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<infoTable>
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  <titleOfClass>COM</titleOfClass>
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    <Sole>121250</Sole>
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<infoTable>
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  <titleOfClass>COM</titleOfClass>
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  <value>587</value>
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    <sshPrnamt>7043</sshPrnamt>
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    <Sole>7043</Sole>
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<infoTable>
  <nameOfIssuer>AMER STATES WTR CO COM</nameOfIssuer>
  <titleOfClass>COM</titleOfClass>
  <cusip>029899101</cusip>
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    <sshPrnamt>3500</sshPrnamt>
    <sshPrnamtType>SH</sshPrnamtType>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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</infoTable>
<infoTable>
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<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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<infoTable>
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<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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  <investmentDiscretion>DFND</investmentDiscretion>
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</infoTable>
<infoTable>
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  <investmentDiscretion>DFND</investmentDiscretion>
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</infoTable>
<infoTable>
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  <investmentDiscretion>SOLE</investmentDiscretion>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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  <investmentDiscretion>DFND</investmentDiscretion>
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</infoTable>
<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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<infoTable>
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</infoTable>
<infoTable>
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<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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<infoTable>
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  <investmentDiscretion>SOLE</investmentDiscretion>
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<infoTable>
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  <investmentDiscretion>DFND</investmentDiscretion>
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</infoTable>
<infoTable>
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  <titleOfClass>COM</titleOfClass>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
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<infoTable>
  <nameOfIssuer>ISHARES RUSSELL 1000 VALUE ETF</nameOfIssuer>
  <titleOfClass>ETF</titleOfClass>
  <cusip>464287598</cusip>
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  <investmentDiscretion>DFND</investmentDiscretion>
  <votingAuthority>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES RUSSELL 2000 VALUE ETF</nameOfIssuer>
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  <cusip>464287630</cusip>
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  <shrsOrPrnAmt>
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  <votingAuthority>
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</infoTable>
<infoTable>
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  <investmentDiscretion>DFND</investmentDiscretion>
  <votingAuthority>
    <Sole>11301</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES RUSSELL 2000 VALUE ETF</nameOfIssuer>
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  <cusip>464287630</cusip>
  <value>1492</value>
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    <sshPrnamt>10958</sshPrnamt>
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  <votingAuthority>
    <Sole>10958</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES RUSSELL MID CAP ETF</nameOfIssuer>
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  <cusip>464287499</cusip>
  <value>1211</value>
  <shrsOrPrnAmt>
    <sshPrnamt>18733</sshPrnamt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>18733</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES RUSSELL MID CAP ETF</nameOfIssuer>
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  <cusip>464287499</cusip>
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  <investmentDiscretion>DFND</investmentDiscretion>
  <otherManager>01</otherManager>
  <votingAuthority>
    <Sole>28519</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES RUSSELL MID CAP ETF</nameOfIssuer>
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  <cusip>464287499</cusip>
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  <votingAuthority>
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<infoTable>
  <nameOfIssuer>ISHARES RUSSELL MID CAP VALUE </nameOfIssuer>
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  <cusip>464287473</cusip>
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    <sshPrnamt>76663</sshPrnamt>
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<infoTable>
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<infoTable>
  <nameOfIssuer>ISHARES S&amp;P 500 GROWTH INDEX F</nameOfIssuer>
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  <cusip>464287309</cusip>
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</infoTable>
<infoTable>
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  <cusip>464287309</cusip>
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    <Sole>12974</Sole>
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<infoTable>
  <nameOfIssuer>ISHARES S&amp;P 500 VALUE INDEX FU</nameOfIssuer>
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  <cusip>464287408</cusip>
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  <shrsOrPrnAmt>
    <sshPrnamt>1300</sshPrnamt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>1300</Sole>
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<infoTable>
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  <cusip>464287408</cusip>
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    <sshPrnamt>5328</sshPrnamt>
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    <Sole>5328</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES S&amp;P MID CAP 400 GROWTH</nameOfIssuer>
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  <cusip>464287606</cusip>
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  <shrsOrPrnAmt>
    <sshPrnamt>472</sshPrnamt>
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  <votingAuthority>
    <Sole>472</Sole>
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</infoTable>
<infoTable>
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    <sshPrnamt>4731</sshPrnamt>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES S&amp;P MID CAP VALUE ETF</nameOfIssuer>
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  <cusip>464287705</cusip>
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  <shrsOrPrnAmt>
    <sshPrnamt>2887</sshPrnamt>
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    <Sole>2887</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES S&amp;P SMALL CAP 600 GROW</nameOfIssuer>
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  <cusip>464287887</cusip>
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  <shrsOrPrnAmt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES S&amp;amp;P SMALL CAP 600 GROW</nameOfIssuer>
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  <votingAuthority>
    <Sole>2611</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES S&amp;P SMALL CAP 600 VALU</nameOfIssuer>
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  <cusip>464287879</cusip>
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  <shrsOrPrnAmt>
    <sshPrnamt>8274</sshPrnamt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>8274</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ISHARES S&amp;amp;P SMALL CAP 600 VALU</nameOfIssuer>
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  <cusip>464287879</cusip>
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<infoTable>
  <nameOfIssuer>ISHARES S&amp;amp;amp;P SMALL CAP 600 VALU</nameOfIssuer>
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</infoTable>
<infoTable>
  <nameOfIssuer>PROSHARES ULTRA TECHNOLOGY</nameOfIssuer>
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</infoTable>
<infoTable>
  <nameOfIssuer>SCHWAB US LARGE CAP VALUE ETF</nameOfIssuer>
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</infoTable>
<infoTable>
  <nameOfIssuer>SPDR S&amp;P 500 SER 1 ETF TR</nameOfIssuer>
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  <investmentDiscretion>SOLE</investmentDiscretion>
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</infoTable>
<infoTable>
  <nameOfIssuer>SPDR S&amp;amp;P 500 SER 1 ETF TR</nameOfIssuer>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD DIVIDEND APPRECIATION</nameOfIssuer>
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  <votingAuthority>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD FTSE ALL-WORLD EX-US </nameOfIssuer>
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  <votingAuthority>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD FTSE ALL-WORLD EX-US </nameOfIssuer>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD FTSE ALL-WORLD EX-US </nameOfIssuer>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD FTSE DEVELOPED MARKET</nameOfIssuer>
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  <votingAuthority>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD FTSE DEVELOPED MARKET</nameOfIssuer>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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</infoTable>
<infoTable>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD REAL ESTATE ETF</nameOfIssuer>
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    <sshPrnamt>1791</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
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    <Sole>1791</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD S&amp;P 500 ETF</nameOfIssuer>
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    <sshPrnamt>5856</sshPrnamt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>5856</Sole>
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</infoTable>
<infoTable>
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    <Sole>1956</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>VANGUARD SMALL CAP INDEX FUND </nameOfIssuer>
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    <sshPrnamt>12255</sshPrnamt>
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    <Sole>12255</Sole>
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    <None>0</None>
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</infoTable>
<infoTable>
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    <sshPrnamt>85260</sshPrnamt>
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    <Sole>85260</Sole>
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    <None>0</None>
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</infoTable>
<infoTable>
  <nameOfIssuer>ENTERPRISE PRODUCTS PARTNERS L</nameOfIssuer>
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    <sshPrnamt>18049</sshPrnamt>
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  <votingAuthority>
    <Sole>18049</Sole>
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    <None>0</None>
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</infoTable>
<infoTable>
  <nameOfIssuer>ENTERPRISE PRODUCTS PARTNERS L</nameOfIssuer>
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    <sshPrnamt>43768</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
  <otherManager>01</otherManager>
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    <Sole>43768</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>ENTERPRISE PRODUCTS PARTNERS L</nameOfIssuer>
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  <cusip>293792107</cusip>
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    <sshPrnamt>5208</sshPrnamt>
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    <Sole>5208</Sole>
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    <None>0</None>
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</infoTable>
<infoTable>
  <nameOfIssuer>MAGELLAN MIDSTREAM PARTNERS</nameOfIssuer>
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    <sshPrnamt>4300</sshPrnamt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>4300</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>MAGELLAN MIDSTREAM PARTNERS</nameOfIssuer>
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  <cusip>559080106</cusip>
  <value>21</value>
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    <sshPrnamt>450</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
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    <Sole>450</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>PLAINS ALL AMERICAN PIPELINE L</nameOfIssuer>
  <titleOfClass>MLP</titleOfClass>
  <cusip>726503105</cusip>
  <value>787</value>
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    <sshPrnamt>80111</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
  <otherManager>01</otherManager>
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    <Sole>80111</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>PLAINS ALL AMERICAN PIPELINE L</nameOfIssuer>
  <titleOfClass>MLP</titleOfClass>
  <cusip>726503105</cusip>
  <value>12</value>
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    <sshPrnamt>1250</sshPrnamt>
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    <Sole>1250</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>BRIDGES INVESTMENT FUND INC</nameOfIssuer>
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  <value>41974</value>
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    <sshPrnamt>545468</sshPrnamt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>545468</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>BRIDGES INVESTMENT FUND INC</nameOfIssuer>
  <titleOfClass>MFU</titleOfClass>
  <cusip>108439100</cusip>
  <value>59959</value>
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    <sshPrnamt>779200</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
  <otherManager>01</otherManager>
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    <Sole>642933</Sole>
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  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>BRIDGES INVESTMENT FUND INC</nameOfIssuer>
  <titleOfClass>MFU</titleOfClass>
  <cusip>108439100</cusip>
  <value>2738</value>
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    <sshPrnamt>35578</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
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    <Sole>35578</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>AMERICAN TOWER CORP COM</nameOfIssuer>
  <titleOfClass>COM</titleOfClass>
  <cusip>03027X100</cusip>
  <value>4773</value>
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    <sshPrnamt>18675</sshPrnamt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>18675</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>AMERICAN TOWER CORP COM</nameOfIssuer>
  <titleOfClass>COM</titleOfClass>
  <cusip>03027X100</cusip>
  <value>6500</value>
  <shrsOrPrnAmt>
    <sshPrnamt>25433</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
  <otherManager>01</otherManager>
  <votingAuthority>
    <Sole>25023</Sole>
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  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>AMERICAN TOWER CORP COM</nameOfIssuer>
  <titleOfClass>COM</titleOfClass>
  <cusip>03027X100</cusip>
  <value>2009</value>
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    <sshPrnamt>7860</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
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    <Sole>7860</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>BP PLC SPONS ADR</nameOfIssuer>
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  <cusip>055622104</cusip>
  <value>155</value>
  <shrsOrPrnAmt>
    <sshPrnamt>5460</sshPrnamt>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>5460</Sole>
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  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>BP PLC SPONS ADR</nameOfIssuer>
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    <sshPrnamt>8883</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
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    <Sole>8883</Sole>
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  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>BP PLC SPONS ADR</nameOfIssuer>
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    <sshPrnamt>5500</sshPrnamt>
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    <Sole>5500</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>ING GROEP NV ADR</nameOfIssuer>
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    <sshPrnamt>472535</sshPrnamt>
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    <Sole>472535</Sole>
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</infoTable>
<infoTable>
  <nameOfIssuer>SHELL PLC SPON ADS</nameOfIssuer>
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    <sshPrnamt>3000</sshPrnamt>
    <sshPrnamtType>SH</sshPrnamtType>
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  <investmentDiscretion>SOLE</investmentDiscretion>
  <votingAuthority>
    <Sole>3000</Sole>
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  </votingAuthority>
</infoTable>
<infoTable>
  <nameOfIssuer>SHELL PLC SPON ADS</nameOfIssuer>
  <titleOfClass>ADR</titleOfClass>
  <cusip>780259305</cusip>
  <value>190</value>
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    <sshPrnamt>3636</sshPrnamt>
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  <investmentDiscretion>DFND</investmentDiscretion>
  <otherManager>01</otherManager>
  <votingAuthority>
    <Sole>3636</Sole>
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    <None>0</None>
  </votingAuthority>
</infoTable>
</informationTable>
