Exhibit 24


                                POWER OF ATTORNEY

     The undersigned, being a person required to file a statement under Section
16(a) of the Securities Exchange Act of 1934 (the "1934 Act") with respect to
certain closed-end investment companies registered under the Investment Company
Act of 1940 for which IQ Investment Advisors LLC may act as investment adviser,
does hereby authorize, designate and appoint Mitchell M. Cox, Justin C. Ferri,
Colleen R. Rusch, James E. Hillman, Robert M. Zakem, Jeff E. McGoey and Jodi L.
Angello and each of them as attorney-in-fact to execute and file statements on
Form 3, Form 4, and Form 5 and any successor forms adopted by the Securities and
Exchange Commission, as required by the 1934 Act and to take such other actions
as such attorney-in-fact may deem necessary or appropriate in connection with
such statements, hereby confirming and ratifying all actions that such
attorney-in-fact has taken or may take in reliance hereon. This power of
attorney shall continue in effect until the undersigned no longer has an
obligation to file statements under the sections cited above, or until
specifically terminated in writing by the undersigned.

     IN WITNESS WHEREOF, the undersigned has duly executed this power of
attorney on the 19th day of June, 2009.



/s/Michelle H. Rhee
- -------------------
Michelle H. Rhee