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<S>                                                                   <C> 

Index to Financial Statements and Exhibits

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

     Report of Independent Accountants as of
     and for the year ended September 30, 1994                        5 
                                                                        

     Report of Independent Public Accountants as of                     
     and for the year ended September 30, 1993                        6 
                                                                        
     Financial Statements:                                              
          Statement of Net Assets Available for Plan Benefits           
          with Fund Information as of September 30, 1994              7 
                                                                        
          Statement of Net Assets Available for Plan Benefits           
          as of September 30, 1993                                    8 
                                                                        
          Statement of Changes in Net Assets Available for Plan         
          Benefits with Fund Information for the Year Ended             
          September 30, 1994                                          9 

                                                                        
          Statement of Changes in Net Assets Available for Plan         
          Benefits for the Year Ended September 30, 1993              10
                                                                        
          Notes to Financial Statements                               11 

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