EXHIBIT 24
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                                POWER OF ATTORNEY

     The undersigned hereby constitutes and appoints each of Scott A. Arenare,
Timothy J. Curt and Steven G. Schneider, acting together or individually,
his/her true and lawful attorney-in-fact to:

     (1)  execute for and on behalf of the undersigned Forms 3, 4 and 5,
          together with any amendments thereto, in accordance with the
          Securities Exchange Act of 1934, as amended, and the rules thereunder;

     (2)  do and perform any and all acts for and on behalf of the undersigned
          which may be necessary or desirable to complete the execution of any
          such Forms and the filing thereof with the United States Securities
          and Exchange Commission and any other person as may be required by
          law; and

     (3)  take any other action of any type whatsoever in connection with the
          foregoing which, in the opinion of such attorney-in-fact, may be of
          benefit to, in the best interest of, or legally required by, the
          undersigned, it being understood that the documents executed by such
          attorney-in-fact on behalf of the undersigned pursuant to this power
          of attorney shall be in such form and shall contain such terms and
          conditions as such attorney-in-fact may approve in his discretion.

     The undersigned hereby grants to each such attorney-in-fact full power and
authority to do and perform all and every act and thing whatsoever requisite,
necessary and proper to be done in the exercise of any of the rights and powers
herein granted, with full power of substitution or revocation, hereby ratifying
and confirming all that such attorney-in-fact, or his substitute or substitutes,
shall lawfully do or cause to be done by virtue of this power of attorney and
the rights and powers herein granted. The undersigned acknowledges that the
foregoing attorneys-in-fact, in serving in such capacity at the request of the
undersigned, are not assuming any of the undersigned's responsibilities to
comply with the Securities Exchange Act of 1934, as amended.

     This power of attorney shall continue in full force and effect until
revoked in writing by the undersigned or his/her attorney-in-fact.

     IN WITNESS WHEREOF, the undersigned has executed this Power of Attorney
this 15th day of May, 2004.

                                        Signature: /s/ Sidney Lapidus
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                                        Print Name: Sidney Lapidus