EXHIBIT INDEX

(i)       Opinion  and consent of counsel as to the  legality of the  securities
          being registered.

(j)       Independent Auditors' Consent.

(q)(1)    Directors' Power of Attorney to sign Amendments to this Registration
          Statement dated January 9, 2002.

(q)(2)    Officers' Power of Attorney to sign Amendments to this Registration
          Statement dated January 9, 2002.

(q)(3)    Trustees Power of Attorney to sign Amendments to this Registration
          Statement, dated January 9, 2002.

(q)(4)    Officers' Power of Attorney to sign Amendments to this Registration
          Statement, dated January 9, 2002.