EXHIBITS (a) Form of Agreement and Plan of Reorganization between Pilgrim Government Securities Income Fund, Inc. and Pilgrim GNMA Income Fund, Inc. is incorporated by reference to the Registration Statement on Form N-14 as filed on December 4, 2000....

                                    EXHIBITS

(a) Form of Agreement  and Plan of  Reorganization  between  Pilgrim  Government
Securities  Income Fund, Inc. and Pilgrim GNMA Income Fund, Inc. is incorporated
by reference to the Registration  Statement on Form N-14 as filed on December 4,
2000.

(d) GNMA's amended  investment  strategies are  incorporated by reference to the
Registration Statement on Form N-1A as filed on March 1, 2001.