April 29, 2005 CIGNA Variable Products Group 280 Trumbull Street, H10G Hartford, Connecticut 06103 Dreyfus Stock Index Fund, Inc. 200 Park Avenue New York, New York 10166 Re: Agreement and Plan of Reorganization Ladies and Gentlemen:Agreement and Plan of Reorganization • May 6th, 2005 • Dreyfus Stock Index Fund Inc
You have requested our opinion as to certain Federal income tax consequences of the reorganization contemplated by the Agreement and Plan of Reorganization by and among Connecticut General Corporation, a Connecticut corporation, Connecticut General Life Insurance Company, a Connecticut corporation, CIGNA Variable Products Group, a Massachusetts business trust (the "CIGNA Fund"), on behalf of itself and its series TimesSquare VP S&P 500® Index Fund (the "CIGNA Portfolio"), The Dreyfus Corporation, a New York corporation, and Dreyfus Stock Index Fund, Inc., a Maryland corporation (the "Dreyfus Stock Fund"). A copy of the Agreement and Plan of Reorganization is included as Exhibit A to the Registration Statement on Form N-14 of the Dreyfus Stock Fund (Registration No. 333-122910) (the "Registration Statement"). You have advised us that each of the Dreyfus Stock Fund and the CIGNA Portfolio have qualified or will qualify as a "regulated investment company" within the meaning of Subchapter
