BATTLE FOWLER LLP A LIMITED LIABILITY PARTNERSHIP 75 East 55th Street New York, New York 10022 (212) 856-7000 May 6, 1998Special Counsel Opinion Letter • May 6th, 1998 • Equity Securities Trust Series 18
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April 23, 1998Special Counsel Opinion Letter • April 23rd, 1998 • Lincoln National Capital Vi • Life insurance
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