KNOW ALL PERSONS BY
THESE PRESENTS, that the person whose signature appears below constitutes
and appoints Neil Smit, Paul E. Martin, Kevin D. Howard and Grier C. Raclin
with full power of substitution and resubstitution, for
him and in his name, place and stead, in any and all capacities, to sign and any and all amendments
(including post-effective amendments) to the registration statement (File No.
333-131251-03), and to file
the same, with all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission and any other regulatory authority, granting
unto said attorney-in-fact and agent, full
power and authority to do and perform each and every act and thing requisite and
necessary to be done in connection therewith, as fully to all intents and purposes
as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and
agent, or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
