Common use of Tax Reclaims Clause in Contracts

Tax Reclaims. (i) Subject to the provisions hereof, Bank shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax reclaim services by Bank is conditional upon Bank's receiving from Customer or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank shall not be liable to Customer or any third party for any taxes, fines or penalties payable by Bank or Customer, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.

Tax Reclaims. (i) Subject to the provisions hereof, Bank Custodian shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial the Assets for CustomerFund's benefit which Bank believes Custodian is aware may be available to CustomerFund. (ii) The provision of tax reclaim services by Bank Custodian is conditional upon BankCustodian's receiving from Customer Fund or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from BankCustodian). Customer Fund acknowledges that, if Bank Custodian does not receive such declarations, documentation and information, Bank information Custodian shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable to Customer Fund or any third party for any taxes, fines or penalties payable by Bank Custodian or CustomerFund, and shall be indemnified accordingly, whether accordingly if these result from the inaccurate completion of documents by Customer Fund or any third party, or as a result of the provision to Bank Custodian or any third party of inaccurate or misleading information or the withholding of material information by Customer Fund or any other third party, or as a result of any delay of any revenue authority or any other matter beyond BankCustodian's control. (iv) Bank Custodian shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer Fund from time to time and Bank Custodian may, by notification in writing, at BankCustodian's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank Custodian shall have no responsibility with regard to CustomerFund's tax position or status in any jurisdiction. (v) Customer Fund confirms that Bank Custodian is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer Fund or the securities and/or cash held for CustomerFund. (vi) Tax reclaim services may be provided by Bank Custodian or, in whole or in part, by one or more third parties appointed by Bank custodian (which may be BankCustodian's affiliates); provided that Bank custodian shall be liable for the performance of any such third party to the same extent as Bank Custodian would have been if Bank had Custodian performed such services.

Tax Reclaims. (ia) Subject to the provisions hereof, Bank State Street shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial the Assets for CustomerFund's benefit which Bank believes that State Street is aware may be available to CustomerFund. (iib) The provision of tax reclaim services by Bank State Street is conditional upon BankState Street's receiving from Customer Fund or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A1) a declaration of the beneficial owner's identity and place of residence and (B2) certain other documentation (pro forma PRO FORMA copies of which are available from BankState Street). Customer Fund acknowledges that, if Bank State Street does not receive such declarations, documentation and information, Bank information State Street shall be unable to provide tax reclaim services. (iiic) Bank State Street shall not be liable to Customer Fund or any third party for any taxes, fines or penalties payable by Bank State Street or CustomerFund, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer Fund or any third party, or as a result of the provision to Bank State Street or any third party of inaccurate or misleading information or the withholding of material information by Customer Fund or any other third party, or as a result of any delay of any revenue authority or any other matter beyond BankState Street's control. (ivd) Bank State Street shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer Fund from time to time and Bank State Street may, by notification in writing, at BankState Street's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank State Street shall have no responsibility with regard to CustomerFund's tax position or status in any jurisdiction. (ve) Customer Fund confirms that Bank State Street is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer Fund or the securities and/or cash held for CustomerFund. (vif) Tax reclaim services may be provided by Bank State Street or, in whole or in part, by one or more third parties appointed by Bank State Street (which may be BankState Street's affiliates); provided that Bank State Street shall be liable for the performance of any such third party to the same extent as Bank State Street would have been if Bank had State Street performed such services.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in any Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Custodian will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such services.of: THE KENT FUNDS By: /s/ Txxxxx X. Xxxxxxxxxx Name: Txxxxx X. Xxxxxxxxxx Title: Treasurer BANKERS TRUST COMPANY By: /s/ Jxxxxx X. Sarbinowki Name: Jxxxxx X. Xxxxxxxxxxx Title: Vice President Bankers Trust Company Custody Appendix A - Fee Schedule Global

Tax Reclaims. (i1) Subject to the provisions hereof, Bank Custodian shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial the Assets for CustomerFund's benefit which Bank believes Custodian is aware may be available to CustomerFund. (ii2) The provision of tax reclaim services by Bank Custodian is conditional upon BankCustodian's receiving from Customer Fund or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma PRO FORMA copies of which are available from BankCustodian). Customer Fund acknowledges that, if Bank Custodian does not receive such declarations, documentation and information, Bank information Custodian shall be unable to provide tax reclaim services. (iii3) Bank Custodian shall not be liable to Customer Fund or any third party for any taxes, fines or penalties payable by Bank Custodian or CustomerFund, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer Fund or any third party, or as a result of the provision to Bank Custodian or any third party of inaccurate or misleading information or the withholding of material information by Customer Fund or any other third party, or as a result of any delay of any revenue authority or any other matter beyond BankCustodian's control. (iv4) Bank Custodian shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer Fund from time to time and Bank Custodian may, by notification in writing, at BankCustodian's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank Custodian shall have no responsibility with regard to CustomerFund's tax position or status in any jurisdiction. (v5) Customer Fund confirms that Bank Custodian is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer Fund or the securities and/or cash held for CustomerFund. (vi6) Tax reclaim services may be provided by Bank Custodian or, in whole or in part, by one or more third parties appointed by Bank Custodian (which may be BankCustodian's affiliates); provided that Bank Custodian shall be liable for the performance of any such third party to the same extent as Bank Custodian would have been if Bank had Custodian performed such services.

Tax Reclaims. (ia) Subject to the provisions hereof, Bank the Custodian shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial Assets Property for the Customer's benefit which Bank the Custodian believes may be available to the Customer. (iib) The provision of tax reclaim services by Bank the Custodian is conditional upon Bankthe Custodian's receiving from the Customer or, to the extent the Financial Assets Property are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bankthe Custodian). The Customer acknowledges that, if Bank the Custodian does not receive such declarations, documentation and information, Bank information the Custodian shall be unable to provide tax reclaim services. (iiic) Bank The Custodian shall not be liable to the Customer or any third party for any taxes, fines or penalties payable by Bank the Custodian or the Customer, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by the Customer or any third party, or as a result of the provision to Bank the Custodian or any third party of inaccurate or misleading information or the withholding of material information by the Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bankthe Custodian's control. (ivd) Bank The Custodian shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to the Customer from time to time and Bank the Custodian may, by notification in writing, at Bankthe Custodian's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank the Custodian shall have no responsibility with regard to the Customer's tax position or status in any jurisdiction. (ve) The Customer confirms that Bank the Custodian is authorized to disclose any information requested by any revenue authority or any governmental body in relation to the Customer or the securities and/or cash held for the Customer. (vif) Tax reclaim services may be provided by Bank the Custodian or, in whole or in part, by one or more third parties appointed by Bank the Custodian (which may be Bank's affiliatesthe Affiliates); provided that Bank the Custodian shall be liable for the performance of any such third party to the same extent as Bank the Custodian would have been if Bank had the Custodian performed such services. (g) The Customer confirms that the Custodian is authorized to deduct from any cash received or credited to the Account any taxes or levies required by any revenue or governmental authority for whatever reason in respect of the Custody Account. (h) If the Custodian does not receive appropriate declarations, documentation and information then additional United Kingdom taxation shall be deducted from all income received in respect of the Property issued outside the United Kingdom and any applicable United States withholding tax shall be deducted from income received from the Property. The Customer shall provide to the Custodian such documentation and information as the Custodian may require in connection with taxation, and warrants that, when given, this information shall be true and correct in every respect, not misleading in any way, and contain all material information. The Customer undertakes to notify the Custodian immediately if any such information requires updating or amendment. (i) The Customer shall be responsible for the payment of all taxes relating to the Property in the Custody Account, and the Customer agrees to pay, indemnify and hold the Custodian harmless from and against any and all liabilities, penalties, interest or additions to tax with respect to or resulting from, any delay in, or failure by, the Custodian (1) to pay, withhold or report any U.S. federal, state or local taxes or foreign taxes imposed on, or (2) to report interest, dividend or other income paid or credited to the Cash Account, whether such failure or delay by the Custodian to pay, withhold or report tax or income is the result of (x) the Customer's failure to comply with the terms of this paragraph, or (y) the Custodian's own acts or omissions; provided however, the Customer shall not be liable to the Custodian for any penalty or additions to tax due as a result of the Custodian's failure to pay or withhold tax or to report interest, dividend or other income paid or credited to the Cash Account solely as a result of the Custodian's negligent acts or omissions. 7. Section 9 of the Custody Agreement is modified by adding the following at the end thereof: Where appropriate, the Customer shall certify to the Custodian the names and specimen signatures of Persons authorized to act for the Customer in relation to the Custodian ("Authorized Person"). The Customer represents and warrants to the Custodian that each Authorized Person certified to the Custodian is authorized to issue Authorized Instructions on behalf of the Customer. 8. Section 14 of the Custody Agreement is modified by adding the following at the end thereof: Without limiting the foregoing, Custodian shall not be liable for any loss which results from: 1) the general risk of investing, or 2) investing or holding Property in a particular country including, but not limited to, losses resulting from malfunction, interruption of or error in the transmission of information caused by any machines or system or interruption of communication facilities, abnormal operating conditions, nationalization, expropriation or other governmental actions; regulation of the Custodian or securities industry; currency restrictions, devaluations or fluctuations; and market conditions which prevent the orderly execution of securities transactions or affect the value of Property. 9. Add the following as a new Section 20 of the Custody Agreement captioned "Specific Exclusions": Custodian shall have no duty or responsibility to: (i) question Authorized Instructions or make any suggestions to Customer or an Authorized Person regarding such Authorized Instructions; (ii) advise Customer or an Authorized Person regarding any default in the payment of principal or income of any security other than as provided in Section 6(b) hereof; (iii) evaluate or report to Customer or an Authorized Person regarding the financial condition of any broker, agent or other party to which Property is delivered or payments are made pursuant hereto; and (iv) review or reconcile trade confirmations received from brokers. Customer or its Authorized Persons issuing Authorized Instructions shall bear any responsibility to review such confirmations against Authorized Instructions issued to and statements issued by Custodian.

Tax Reclaims. (i1) Subject to the provisions hereof, Bank Custodian shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial the Assets for CustomerFund's benefit which Bank believes Custodian is aware may be available to CustomerFund. (ii2) The provision of tax reclaim services by Bank Custodian is conditional upon BankCustodian's receiving from Customer Fund or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from BankCustodian). Customer Fund acknowledges that, if Bank Custodian does not receive such declarations, documentation and information, Bank information Custodian shall be unable to provide tax reclaim services. (iii3) Bank Custodian shall not be liable to Customer Fund or any third party for any taxes, fines or penalties payable by Bank Custodian or CustomerFund, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer Fund or any third party, or as a result of the provision to Bank Custodian or any third party of inaccurate or misleading information or the withholding of material information by Customer Fund or any other third party, or as a result of any delay of any revenue authority or any other matter beyond BankCustodian's control. (iv4) Bank Custodian shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer Fund from time to time and Bank Custodian may, by notification in writing, at BankCustodian's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank Custodian shall have no responsibility with regard to CustomerFund's tax position or status in any jurisdiction. (v5) Customer Fund confirms that Bank Custodian is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer Fund or the securities and/or cash held for CustomerFund. (vi6) Tax reclaim services may be provided by Bank Custodian or, in whole or in part, by one or more third parties appointed by Bank Custodian (which may be BankCustodian's affiliates); provided that Bank Custodian shall be liable for the performance of any such third party to the same extent as Bank Custodian would have been if Bank had Custodian performed such services.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in any Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Custodian will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent as Bank would have been if Bank had performed Customer for any action reasonably taken or omitted pursuant to information contained in such servicesservices or such advice.

Tax Reclaims. (i) 1. Subject to the provisions hereof, Bank Custodian shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial the Assets for CustomerFund's benefit which Bank believes Custodian is aware may be available to CustomerFund. (ii) 2. The provision of tax reclaim services by Bank Custodian is conditional upon BankCustodian's receiving from Customer Fund or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (Aa) a declaration of the beneficial owner's identity and place of residence and (Bb) certain other documentation (pro forma copies of which are available from BankCustodian). Customer Fund acknowledges that, if Bank Custodian does not receive such declarations, documentation and information, Bank information Custodian shall be unable to provide tax reclaim services. (iii) Bank 3. Custodian shall not be liable to Customer Fund or any third party for any taxes, fines or penalties payable by Bank Custodian on behalf of Fund or Customerby Fund, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer Fund or any third party, or as a result of the provision to Bank Custodian or any third party of inaccurate or misleading information or the withholding of material information by Customer Fund or any other third party, or as a result of any delay of any revenue authority or any other matter beyond BankCustodian's control. Custodian shall, however, be liable for any fines or penalties resulting from its own mistakes of negligence or delays in filing with respect to tax reclaim filings. (iv) Bank 4. Custodian shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets each country in which Fund invests, provided such country has a tax reclaim services are offeredprocedure. Other than as expressly provided in this sub-clauseAmendment, Bank Custodian shall have no responsibility with regard to CustomerFund's tax position or tax status in any jurisdiction. (v) Customer 5. Fund confirms that Bank Custodian is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer Fund or the securities and/or cash held for CustomerAssets. (vi) 6. Tax reclaim services may be provided by Bank Custodian or, in whole or in part, by one or more third parties appointed by Bank Custodian (which may be BankCustodian's affiliates); provided that Bank Custodian shall be liable for the performance of any such third party to the same extent as Bank Custodian would have been if Bank had Custodian performed such services.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such servicesof: July 1, 1996INTERNATIONAL EQUITY PORTFOLIO By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT D To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and International Equity Portfolio.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding tax and any refund of any tax paid taxes imposed or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available imposed on income from Property in any Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to Customer. (ii) The provision of them in the above referred to Custodian Agreement. When Withholding tax has been deducted with respect to income from any Property in an Account, the Custodian will actively pursue on a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from without liability to the inaccurate completion Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as of documents by Customer or any third party, or as a result [NAME OF CUSTOMER] By:__________________________________ Name:________________________________ Title:_______________________________ By:__________________________________ Name:________________________________ Title:_______________________________ BANKERS TRUST COMPANY By:__________________________________ Name:________________________________ Title:_______________________________ EXHIBIT E [Name of Entity] Certificate of the provision to Bank or any third party Secretary I, [Name of inaccurate or misleading information or Secretary], hereby certify that I am the withholding Secretary of material information by Customer or any other third party[Name of Entity], or a [type of entity] organized under the laws of [jurisdiction] (the "Company"), and as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time such I am duly authorized to, and Bank maydo hereby, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.certify that:

Tax Reclaims. (i) Subject to the provisions hereof, Bank shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax reclaim services by Bank is conditional upon Bank's receiving from Customer or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). --- ----- Customer acknowledges that, if Bank does not receive such declarations, documentation and information, information Bank shall be unable to provide tax reclaim services. (iii) Bank shall not be liable to Customer or any third party for any taxes, fines or penalties payable by Bank or Customer, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding tax and any refund of any tax paid taxes imposed or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available imposed on income from Property in any Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to Customer. (ii) The provision of them in the above referred to Custodian Agreement. When Withholding tax has been deducted with respect to income from any Property in an Account, the Custodian will actively pursue on a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from without liability to the inaccurate completion Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as of documents by Customer or any third party, or as a result [NAME OF CUSTOMER] By:_______________________________ Name:_____________________________ Title:____________________________ BANKERS TRUST COMPANY By:_______________________________ Name:_____________________________ Title:____________________________ EXHIBIT E [Name of Entity] Certificate of the provision to Bank or any third party Secretary I, [Name of inaccurate or misleading information or Secretary], hereby certify that I am the withholding Secretary of material information by Customer or any other third party[Name of Entity], or a [type of entity] organized under the laws of [jurisdiction] (the "Company"), and as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time such I am duly authorized to, and Bank maydo hereby, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.certify that:

Tax Reclaims. (i) Subject to the provisions hereof, Bank shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax reclaim services by Bank is conditional upon Bank's receiving from Customer or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma PRO FORMA copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, information Bank shall be unable to provide tax reclaim services. (iii) Bank shall not be liable to Customer or any third party for any taxes, fines or penalties payable by Bank or Customer, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such servicesof: July 1, 1996 BT PYRAMID MUTUAL FUNDS By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT E To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and BT Pyramid Mutual Funds.

Tax Reclaims. Pursuant to Section 16 of the above referred to Custodian Agreement, the Custodian shall perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account in certain countries. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax has been deducted with respect to income from any Property in an Account, the Custodian will actively pursue on a reasonable efforts basis the reclaim process, provided that the Custodian shall not be required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. When the Custodian becomes aware of an opportunity to obtain exemption, the Custodian will notify and advise the Customer of the required documentation, if any, to obtain such exemption. Provided that the Custodian can file the exemption on behalf of the Customer, the Custodian will do so upon receipt of the completed appropriate documentation. The Custodian will notify the Customer when such exemption has been obtained. In connection with providing the foregoing services, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a party under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing services, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be without liability to the Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. EXHIBIT D To Custodian Agreement dated as of July 13, 2001, between Bankers Trust Company and Federated Index Trust. Domestic Custody Fees SAFEKEEPING CHARGES Country Assets Under Annual Custody Asset Fee United States All Assets 0.25 Basis Point TRANSACTION CHARGES Transaction Type* Cost per Transaction DTC ID Affirmed $6 DTC Manual / Non ID $8 Federal Book Entry $10 PTC $10 Physicals $25 Maturities (Depository) $10 Maturities (Physical) $20 P&I Payments (Book Entry) $3 P&I Payments (Physical) $10 Fed Wires (from Custody account) $10 Fed Wires Received $8 Free Receives and Delivers $10 Futures Transactions $20 Options Open /Close Position $20 SHE (Shares Held Elsewhere) Trades $20 NOTES o Domestic Securities accounts utilize actual settlement and are subject to the guidelines indicated in the Bankers Trust Policies and Standards manual. o Out-of-pocket expenses are borne by the client. Out-of-pocket expenses include but are not necessarily limited to: stamp charges, duties, application and/or registration fees incurred outside of the United States, the cost of building and/or setting up an interface with your (i) Subject to the provisions hereofinvestment managers, Bank shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision other vendors, as well as postage and legal fees. These charges are passed on at cost. o This fee schedule does not include the costs of tax reclaim any cash accounts or services which Federated may determine it requires. These and any other unanticipated services will be quoted separately. This Exhibit D shall be amended upon delivery by Bank is conditional upon Bank's receiving from Customer or, the Custodian of a new Exhibit D to the extent Customer and acceptance thereof by the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank shall not be liable to Customer or any third party for any taxes, fines or penalties payable by Bank or Customer, and shall be indemnified accordingly, whether these result from effective as of the inaccurate completion date of documents acceptance by the Customer or any third partya date agreed upon between the Custodian and the Customer. Dated as of: July 13, or as a result 2001 FEDERATED INDEX TRUST By: /s/ J. Christopher Donahue -------------------------------- Name: J. Christopher Donahue Xxxxx: Xxxxxxxnt BANKERS TRUST COMPANY By: /s/ Richard Fogarty -------------------------- Name: Richard Fogarty Xxxxx: Xxxx Xxesident EXHIBIT E Federated Index Trust Certificate of the provision to Bank or any third party Secretary I, Amanda J. Reed, hereby certify that I am the Assxxxxxx Xxxxxxary of inaccurate or misleading information or Federated Index Trust, a business trust organized under the withholding laws of material information by Customer or any other third partyMassachusetts (the "Company"), or and as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time such I am duly authorized to, and Bank maydo hereby, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.certify that:

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding tax and any refund of any tax paid taxes imposed or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available imposed on income from Property in any Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to Customer. (ii) The provision of them in the above referred to Custodian Agreement. When Withholding tax has been deducted with respect to income from any Property in an Account, the Custodian will actively pursue on a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from without liability to the inaccurate completion Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as of documents by Customer or any third party, or as a result [NAME OF CUSTOMER] By:________________________ Name:______________________ Title:_____________________ BANKERS TRUST COMPANY By:________________________ Name:______________________ Title:_____________________ EXHIBIT E [Name of Entity] Certificate of the provision to Bank or any third party Secretary I, [Name of inaccurate or misleading information or Secretary], hereby certify that I am the withholding Secretary of material information by Customer or any other third party[Name of Entity], or a [type of entity] organized under the laws of [jurisdiction] (the "Company"), and as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time such I am duly authorized to, and Bank maydo hereby, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.certify that:

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding tax and any refund of any tax paid taxes imposed or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available imposed on income from Property in any Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to Customer. (ii) The provision of them in the above referred to Custodian Agreement. When Withholding tax has been deducted with respect to income from any Property in an Account, the Custodian will actively pursue on a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such services.of [NAME OF CUSTOMER] By: -------------------------------------- Name: ----------------------------------- Title: -----------------------------------

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such servicesof: July 1, 1996 BT INVESTMENT FUNDS By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT E To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and BT Investment Funds.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such services.of: July 1, 1996 CAPITAL APPRECIATION PORTFOLIO By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT D To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and Capital Appreciation Portfolio. APPROVED REFERENCE TO CUSTODIAN

Tax Reclaims. (i) Subject to the provisions hereof, Bank Custodian shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial Assets for CustomerCompany's benefit which Bank Custodian believes may be available to CustomerCompany. (ii) The provision of tax reclaim services by Bank Custodian is conditional upon Bank's it receiving from Customer Company or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank--- ----- Custodian). Customer Company acknowledges that, if Bank Custodian does not receive such declarations, documentation and information, Bank shall information Custodian will be unable to provide tax reclaim services. (iii) Bank Custodian and its agents shall not be liable to Customer Company or any third party for any taxes, fines or penalties payable by Bank Custodian or Customerits agents or by Company, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer Company or any third party, or as a result of the provision to Bank Custodian or any third party of inaccurate or misleading information or the withholding of material information by Customer Company or any other third party, or as a result of any delay of any revenue authority or any other matter beyond BankCustodian's or its agents' control. (iv) Bank Custodian shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer Company from time to time and Bank Custodian may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which the tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank Custodian shall have no responsibility with regard to CustomerCompany's tax position or status in any jurisdiction. (v) Customer Company confirms that Bank Custodian is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer Company or the securities Financial Assets and/or cash held for CustomerCompany. (vi) Tax reclaim services may be provided by Bank Custodian or, in whole or in part, by one or more third parties appointed by Bank Custodian (which may be Bank's affiliatesAffiliates); provided that Bank Custodian shall be liable for the performance of any such third party to the same extent as Bank Custodian would have been if Bank had it performed such services.

Tax Reclaims. (i) Subject Pursuant to Section 19 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account in certain countries. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Custodian will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. When the Custodian becomes aware of an opportunity to obtain exemption, the Custodian will notify and advise the Customer or any third party for any taxesof the required documentation, fines or penalties payable by Bank or if any, to obtain such exemption. Provided that the Custodian can file the exemption on behalf of the Customer, the Custodian will do so upon receipt of the completed appropriate documentation. The Custodian will notify the Customer when such exemption has been obtained. In connection with providing the foregoing services, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a party under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing services, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. EXHIBIT D To Custodian Agreement dated as Bank would have been if Bank had performed such servicesof December 14, 2000 between Bankers Trust Company and Variable Insurance Funds.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such services.of: July 1, 1996 SHORT/INTERMEDIATE U.S. GOVERNMENT SECURITIES PORTFOLIO By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT D To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and Short/Intermediate U.S. Government Securities Portfolio. APPROVED REFERENCE TO CUSTODIAN

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such servicesof: July 1, 1996CASH MANAGEMENT PORTFOLIO By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT D To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and Cash Management Portfolio.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such services.of: July 1, 1996 INTERMEDIATE TAX FREE PORTFOLIO By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT D To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and Intermediate Tax Free Portfolio. APPROVED REFERENCE TO CUSTODIAN

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding tax and any refund of any tax paid taxes imposed or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available imposed on income from Property in any Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to Customer. (ii) The provision of them in the above referred to Custodian Agreement. When Withholding tax has been deducted with respect to income from any Property in an Account, the Custodian will actively pursue on a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from without liability to the inaccurate completion Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as of documents by Customer or any third party, or as a result [NAME OF CUSTOMER] By:________________________________ Name:______________________________ Title:_____________________________ BANKERS TRUST COMPANY By:________________________________ Name:______________________________ Title:_____________________________ EXHIBIT E [Name of Entity] Certificate of the provision to Bank or any third party Secretary I, [Name of inaccurate or misleading information or Secretary], hereby certify that I am the withholding Secretary of material information by Customer or any other third party[Name of Entity], or a [type of entity] organized under the laws of [jurisdiction] (the "Company"), and as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time such I am duly authorized to, and Bank maydo hereby, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.certify that:

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such servicesof: July 1, 1996UTILITY PORTFOLIO By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT D To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and Utility Portfolio.

Tax Reclaims. (i) Subject to the provisions hereof, Bank Custodian shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's Company’s benefit which Bank Custodian believes may be available to CustomerCompany. (ii) The provision of tax reclaim services by Bank Custodian is conditional upon Bank's it receiving from Customer Company or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's ’s identity and place of residence and (B) certain other documentation (pro forma copies of which are available from BankCustodian). Customer Company acknowledges that, if Bank Custodian does not receive such declarations, documentation and information, Bank shall information Custodian will be unable to provide tax reclaim services. (iii) Bank Custodian and its agents shall not be liable to Customer Company or any third party for any taxes, fines or penalties payable by Bank Custodian or Customerits agents or by Company, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer Company or any third party, or as a result of the provision to Bank Custodian or any third party of inaccurate or misleading information or the withholding of material information by Customer Company or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's Custodian’s or its agents’ control. (iv) Bank Custodian shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer Company from time to time and Bank Custodian may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which the tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank Custodian shall have no responsibility with regard to Customer's Company’s tax position or status in any jurisdiction. (v) Customer Company confirms that Bank Custodian is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer Company or the securities Financial Assets and/or cash held for CustomerCompany. (vi) Tax reclaim services may be provided by Bank Custodian or, in whole or in part, by one or more third parties appointed by Bank Custodian (which may be Bank's affiliatesAffiliates); provided that Bank Custodian shall be liable for the performance of any such third party to the same extent as Bank Custodian would have been if Bank had it performed such services.

Tax Reclaims. (i) Subject to the provisions hereof, Bank shall apply for a reduction of withholding tax and any refund of any tax paid or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax reclaim services by Bank is conditional upon Bank's requesting and receiving from Customer or, to the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma PRO FORMA copies of 5 which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank shall not be liable to Customer or any third party for any taxes, fines or penalties payable by Bank or Customer, and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding tax and any refund of any tax paid taxes imposed or tax credits which apply in each applicable market in respect of income payments on Financial Assets for Customer's benefit which Bank believes may be available imposed on income from Property in any Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to Customer. (ii) The provision of them in the above referred to Custodian Agreement. When Withholding tax has been deducted with respect to income from any Property in an Account, the Custodian will actively pursue on a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from without liability to the inaccurate completion Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as of documents by Customer or any third party, or as a result [NAME OF CUSTOMER] By: ____________________________ Name: __________________________ Title: _________________________ By: ____________________________ Name: __________________________ Title: _________________________ BANKERS TRUST COMPANY By: ____________________________ Name: __________________________ Title: _________________________ EXHIBIT E [Name of Entity] Certificate of the provision to Bank or any third party Secretary I, [Name of inaccurate or misleading information or Secretary], hereby certify that I am the withholding Secretary of material information by Customer or any other third party[Name of Entity], or a [type of entity] organized under the laws of [jurisdiction] (the "Company"), and as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time such I am duly authorized to, and Bank maydo hereby, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party to the same extent as Bank would have been if Bank had performed such services.certify that:

Tax Reclaims. (i) Subject Pursuant to Section 16 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account in certain countries. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Custodian will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to PROVIDED THAT the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. When the Custodian becomes aware of an opportunity to obtain exemption, the Custodian will notify and advise the Customer or any third party for any taxesof the required documentation, fines or penalties payable by Bank or if any, to obtain such exemption. PROVIDED THAT the Custodian can file the exemption on behalf of the Customer, the Custodian will do so upon receipt of the completed appropriate documentation. The Custodian will notify the Customer when such exemption has been obtained. In connection with providing the foregoing services, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Custodian of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the Customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a party under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing services, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. EXHIBIT D To Custodian Agreement dated as Bank would have been if Bank had performed such services.of October 20, 2000, between Bankers Trust Company and Flag Investors Portfolios Trust. BANKERS TRUST CUSTODY FEE SCHEDULE I. ACCOUNT MAINTENANCE FEES DOMESTIC CUSTODY ACCOUNTS $1,200 PER ACCOUNT (HUB) PER YEAR $600 PER ACCOUNT (SPOKE/3RD PARTY) PER YEAR GLOBAL CUSTODY ACCOUNTS $6,000 PER ACCOUNT (HUB) PER YEAR ------------------------------------- $2,400 PER ACCOUNT (SPOKE/3RD PARTY) PER YEAR

Tax Reclaims. (i) Subject Pursuant to Section 18 of the provisions hereofabove referred to Custodian Agreement, Bank the Custodian shall apply for a reduction of perform the following services with respect to withholding taxes imposed or which may be imposed on income from Property in the Account. Terms used herein as defined terms shall unless otherwise defined have the meanings ascribed to them in the above referred to Custodian Agreement. When withholding tax and has been deducted with respect to income from any refund of any tax paid or tax credits which apply Property in each applicable market in respect of income payments an Account, the Customer will actively pursue on Financial Assets for Customer's benefit which Bank believes may be available to Customer. (ii) The provision of tax a reasonable efforts basis the reclaim services by Bank is conditional upon Bank's receiving from Customer orprocess, to provided that the extent the Financial Assets are beneficially owned by others, from each beneficial owner, (A) a declaration of the beneficial owner's identity and place of residence and (B) certain other documentation (pro forma copies of which are available from Bank). Customer acknowledges that, if Bank does not receive such declarations, documentation and information, Bank shall be unable to provide tax reclaim services. (iii) Bank Custodian shall not be liable required to institute any legal or administrative proceeding against any Subcustodian or other person. The Custodian will provide fully detailed advices/vouchers to support reclaims submitted to the local authorities by the Custodian or its designee. In all cases of withholding, the Custodian will provide full details to the Customer. If exemption from withholding at the source can be obtained in the future, the Custodian will notify the Customer or any third party for any taxesand advise what documentation, fines or penalties payable by Bank or if any, is required to obtain the exemption. Upon receipt of such documentation from the Customer, the Custodian will file for exemption on the Customer's behalf and notify the Customer when it has been obtained. In connection with providing the foregoing service, the Custodian shall be entitled to apply categorical treatment of the Customer according to the Customer's nationality, the particulars of its organization and other relevant details that shall be supplied by the Customer. It shall be the duty of the Customer to inform the Customer of any change in the organization, domicile or other relevant fact concerning tax treatment of the Customer and further to inform the Custodian if the customer is or becomes the beneficiary of any special ruling or treatment not applicable to the general nationality and category or entity of which the Customer is a part under general laws and treaty provisions. The Custodian may rely on any such information provided by the Customer. In connection with providing the foregoing service, the Custodian may also rely on professional tax services published by a major international accounting firm and/or advice received from a Subcustodian in the jurisdictions in question. In addition, the Custodian may seek the advice of counsel or other professional tax advisers in such jurisdictions. The Custodian is entitled to rely, and may act, on information set forth in such services and on advice received from a Subcustodian, counsel or other professional tax advisers and shall be indemnified accordingly, whether these result from the inaccurate completion of documents by Customer or any third party, or as a result of the provision to Bank or any third party of inaccurate or misleading information or the withholding of material information by Customer or any other third party, or as a result of any delay of any revenue authority or any other matter beyond Bank's control. (iv) Bank shall perform tax reclaim services only with respect to taxation levied by the revenue authorities of the countries notified to Customer from time to time and Bank may, by notification in writing, at Bank's absolute discretion, supplement or amend the markets in which tax reclaim services are offered. Other than as expressly provided in this sub-clause, Bank shall have no responsibility with regard to Customer's tax position or status in any jurisdiction. (v) Customer confirms that Bank is authorized to disclose any information requested by any revenue authority or any governmental body in relation to Customer or the securities and/or cash held for Customer. (vi) Tax reclaim services may be provided by Bank or, in whole or in part, by one or more third parties appointed by Bank (which may be Bank's affiliates); provided that Bank shall be liable for the performance of any such third party without liability to the same extent Customer for any action reasonably taken or omitted pursuant to information contained in such services or such advice. Dated as Bank would have been if Bank had performed such servicesof: July 1, 1996 BT ADVISOR FUNDS By: /s/ Xxxxxx X. Xxxx Name: Xxxxxx X. Xxxx Title: Secretary BANKERS TRUST COMPANY By: /s/ Xxxx X. Xxxx Name: Xxxx X. Xxxx Title: Vice President EXHIBIT E To Custodian Agreement dated as of July 1, 1996 between Bankers Trust Company and BT Advisor Funds.