EXHIBIT INDEX

(g)(5)    Amendment to Custodian Agreement between American Express Trust
          Company and the Bank of New York dated Jan. 31, 2002.

(h)(2)    Amendment to Administrative Service Agreement between Registrant and
          American Express Financial Corporation, dated June 3, 2002.

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

(j)       Independent Auditors' Conent.

(q)(1)    Directors'/Trustees' Power of Attorney to sign Amendments to this
          Registration Statement dated Nov. 13, 2002.

(q)(3)    Trustees' Power of Attorney to sign  Amendments to this  Registration
          Statement, dated Nov. 13, 2002.