Exhibit No. EX-99.12(a) [SRSY LETTERHEAD] April 11, 2005 Board of Trustees Voyageur Investment Trust 2005 Market Street Philadelphia, PA 19103 Re: Agreement and Plan of Reorganization (the "Agreement") made as of the 7th day of April, 2005, by the...Agreement and Plan of Reorganization • May 19th, 2005 • Voyageur Investment Trust
