TABLE B-14

                                               COLLECTIVE INVESTMENT FUNDS
                                           15 LARGEST INDEX FIXED INCOME FUNDS
                                                      BY ASSET SIZE
                                                    DECEMBER 31, 1997
                                                                                                 FUND          TOTAL ASSETS   TOTAL
SEQ  NAME OF INSTITUTION                       FUND NAME                                     CLASSIFICATION    (THOUS. OF $) ACCOUNT

  1  Barclays Global Investors, National   US DEBT INDEX FUND                             02 EMPLOYEE BENEFIT    15,616,013       72
     SAN FRANCISCO, CA
  2  Barclays Global Investors, National   INT TERM GOV BD INDEX FD                       01 PERSONAL TRUST       8,816,765       15
     SAN FRANCISCO, CA
  3  Barclays Global Investors, National   US TACTICAL ASSET ALLOC FD                     02 EMPLOYEE BENEFIT     4,995,052       26
     SAN FRANCISCO, CA
  4  Barclays Global Investors, National   SPECIAL SHORT TERM FUND II                     02 EMPLOYEE BENEFIT     4,901,710        1
     SAN FRANCISCO, CA
  5  Barclays Global Investors, National   INT TERM CORP BD INDEX FD                      02 EMPLOYEE BENEFIT     4,081,426       14
     SAN FRANCISCO, CA
  6  Barclays Global Investors, National   LONG TERM GOV BD INDEX FD                      02 EMPLOYEE BENEFIT     3,052,954        9
     SAN FRANCISCO, CA
  7  ANB Investment Management and Trust   EB AGGREGATE BOND INDEX FUND                   02 EMPLOYEE BENEFIT     2,942,071       60
     CHICAGO, IL
  8  Barclays Global Investors, National   US TACTICAL ASSET ALLOC FD E                   02 EMPLOYEE BENEFIT     2,857,480        7
     SAN FRANCISCO, CA
  9  Bankers Trust Company                 PYRAMID BROAD MKT. FIXED INC. INDEX FUND       02 EMPLOYEE BENEFIT     2,798,231       38
     NEW YORK CITY, NY
 10  Barclays Global Investors, National   GOVT/CORPORATE BD INDEX FD                     02 EMPLOYEE BENEFIT     2,696,818       23
     SAN FRANCISCO, CA
 11  Bankers Trust Company                 PYRAMID FIXED INCOME FUND                      02 EMPLOYEE BENEFIT     2,610,726       25
     NEW YORK CITY, NY
 12  Barclays Global Investors, National   20+ TREASURY BOND FD C                         02 EMPLOYEE BENEFIT     2,529,280        1
     SAN FRANCISCO, CA
 13  ANB Investment Management and Trust   EB GOVERNMENT/CORPORATE BOND INDEX FUND        02 EMPLOYEE BENEFIT     2,513,849       31
     CHICAGO, IL
 14  Barclays Global Investors, National   LONG TERM CORP BD INDEX FD                     02 EMPLOYEE BENEFIT     2,445,806       12
     SAN FRANCISCO, CA
 15  Barclays Global Investors, National   INT TERM GOV BD INDEX FD B                     02 EMPLOYEE BENEFIT     2,264,154       14
     SAN FRANCISCO, CA

                                                      TABLE B-15

                                               COLLECTIVE INVESTMENT FUNDS
                                                 15 LARGEST OTHER FUNDS
                                                      BY ASSET SIZE
                                                    DECEMBER 31, 1997
                                                                                                 FUND          TOTAL ASSETS   TOTAL
SEQ  NAME OF INSTITUTION                       FUND NAME                                     CLASSIFICATION    (THOUS. OF $) ACCOUNT

  1  Mellon Bank, National Association     EB ENHANCED COLLATERAL                         02 EMPLOYEE BENEFIT     3,633,486        7
     PITTSBURGH, PA
  2  State Street Bank and Trust Company   STABLE FIXED ASSET                             02 EMPLOYEE BENEFIT     3,230,583       40
     BOSTON, MA
  3  Mellon Bank, National Association     EB ASSET ALLOCATION                            02 EMPLOYEE BENEFIT     1,974,087       27
     PITTSBURGH, PA
  4  LaSalle National Bank                 INCOME PLUS FUND                               02 EMPLOYEE BENEFIT     1,895,657      252
     CHICAGO, IL
  5  Riggs Bank National Association       MULTI EMPLOYER PROPERTY TRUST (MEPT)           02 EMPLOYEE BENEFIT     1,370,285      119
     MCLEAN, VA
  6  Key Trust Company of Ohio, National   EB MANAGED GIC FUND                            02 EMPLOYEE BENEFIT     1,351,599      831
     CLEVELAND, OH
  7  Bankers Trust Company                 PYRAMID GIC FUND                               02 EMPLOYEE BENEFIT       952,516       94
     NEW YORK CITY, NY
  8  Mellon Bank, National Association     CF ENHANCED COLLATERAL FUND                    04 CHARITABLE TRUST       813,010        2
     PITTSBURGH, PA
  9  Mellon Bank, National Association     EB DAILY OPENING ASSET ALLOCATION FUND         02 EMPLOYEE BENEFIT       551,216        7
     PITTSBURGH, PA
 10  Fleet National Bank                   FLEET STABLE ASSET FUND                        02 EMPLOYEE BENEFIT       524,986      717
     PROVIDENCE, RI
 11  Morgan Guaranty Trust Company of New  COMMINGLED FUND - NIPPON NEUTRAL               02 EMPLOYEE BENEFIT       487,473       11
     NEW YORK CITY, NY
 12  Federated Bank and Trust              CAPITAL PRESERVATION FUND                      02 EMPLOYEE BENEFIT       420,147      241
     GIBBSBORO, NJ
 13  First Trust National Association      STABLE VALUE FUND                              02 EMPLOYEE BENEFIT       300,670       65
     ST. PAUL, MN
 14  LaSalle National Bank                 INCOME PLUS FUND - 401K                        02 EMPLOYEE BENEFIT       205,348      135
     CHICAGO, IL
 15  Lafayette American Bank               STABLE RETURN FUND                             02 EMPLOYEE BENEFIT       205,261       31
     BRIDGEPORT, CT