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Required Information

Item 4

      Financial Statements and Exhibits:
 
      (a) Financial Statements as of and for the
          Years Ended September 30, 1994 and 1993

      Report of Independent Accountants

      Financial Statements:

          Statement of Net Assets Available for Plan
          Benefits with Fund Information as
          of September 30, 1994

          Statement of Net Assets Available for
          Plan Benefits as of September 30, 1993

          Statement of Changes in Net Assets Available
          for Plan Benefits with Fund Information for
          the Year Ended September 30, 1994

          Statement of Changes in Net Assets Available
          for Plan Benefits for the Year
          Ended September 30, 1993

          Notes to Financial Statements

      (b) Exhibits

        23(a) Consent of Coopers & Lybrand L.L.P.

        23(b) Consent of Arthur Andersen LLP

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