PRINCIPAL MUTUAL LIFE INSURANCE COMPANY SEPARATE ACCOUNT B
N-4, EX-99.10B, 2000-06-28
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                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.


                                                  /s/ Betsy J. Bernard
                                                 B. J. Bernard


<PAGE>


                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                  /s/ Jocelyn Carter-Miller
                                                 J. Carter-Miller


<PAGE>


                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints J. B. Griswell,  G. R. Narber and J. N. Hoffman, and each of them (with
full  power to each of them to act  alone),  the  undersigned's  true and lawful
attorney-in-fact  and agent, with full power of substitution to each, for and on
behalf and in the name, place and stead of the undersigned,  to execute and file
any of the  documents  referred  to below  relating  to  registration  under the
Securities Act of 1933 with respect to variable annuity contracts, with premiums
received in connection  with such contracts held in the Principal Life Insurance
Company  Separate  Account B on Form N-4 or other forms under the Securities Act
of 1933,  and any and all  amendments  thereto and reports  thereunder  with all
exhibits and all instruments  necessary or appropriate in connection  therewith,
each of said  attorneys-in-fact  and agents and his or their  substitutes  being
empowered to act with or without the others or other, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully  to all  intents  and  purposes  as the  undersigned  might or could do in
person;  hereby  ratifying and  confirming all that said  attorneys-in-fact  and
agents, or any of them, may do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                  /s/ D. J. Drury
                                                 D. J. Drury


<PAGE>


                                                 POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                  /s/ C. D. Gelatt
                                                 C. D. Gelatt, Jr.


<PAGE>



                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury,  G. R.  Narber and J. N.  Hoffman,  and each of them (with
full  power to each of them to act  alone),  the  undersigned's  true and lawful
attorney-in-fact  and agent, with full power of substitution to each, for and on
behalf and in the name, place and stead of the undersigned,  to execute and file
any of the  documents  referred  to below  relating  to  registration  under the
Securities Act of 1933 with respect to variable annuity contracts, with premiums
received in connection  with such contracts held in the Principal Life Insurance
Company  Separate  Account B on Form N-4 or other forms under the Securities Act
of 1933,  and any and all  amendments  thereto and reports  thereunder  with all
exhibits and all instruments  necessary or appropriate in connection  therewith,
each of said  attorneys-in-fact  and agents and his or their  substitutes  being
empowered to act with or without the others or other, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully  to all  intents  and  purposes  as the  undersigned  might or could do in
person;  hereby  ratifying and  confirming all that said  attorneys-in-fact  and
agents, or any of them, may do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                    /s/ J. Barry Griswell
                                                 J. B. Griswell


<PAGE>



                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                  /s/ Charles S. Johnson
                                                 C. S. Johnson


<PAGE>



                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                   /s/ William T. Kerr
                                                 W. T. Kerr


<PAGE>



                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                  /s/ Lee Liu
                                                 L. Liu


<PAGE>



                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                  /s/ V. H. Loewenstein
                                                 V. H. Lowenstein


<PAGE>



                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                    /s/ Ronald D. Pearson
                                                 R. D. Pearson


<PAGE>

                                POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this
27th day of June, 2000.


                                             /s/ Federico F. Pena
                                             __________________________
                                                 F. F. Pena

<PAGE>

                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                   /s/ John R. Price
                                                 J. R. Price


<PAGE>



                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                  /s/ Donald M. Stewart
                                                 D. M. Stewart


<PAGE>



                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June 2000.

                                                  /s/ E. E. Tallett
                                                 E. E. Tallett


<PAGE>


                                POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of Principal Life
Insurance Company,  an Iowa corporation (the "Company"),  hereby constitutes and
appoints D. J. Drury, J. B. Griswell,  G. R. Narber and J. N. Hoffman,  and each
of them (with full power to each of them to act alone),  the undersigned's  true
and lawful  attorney-in-fact and agent, with full power of substitution to each,
for and on behalf  and in the  name,  place  and  stead of the  undersigned,  to
execute and file any of the documents referred to below relating to registration
under the  Securities  Act of 1933 with respect to variable  annuity  contracts,
with premiums  received in connection  with such contracts held in the Principal
Life Insurance  Company  Separate Account B on Form N-4 or other forms under the
Securities  Act of  1933,  and  any  and  all  amendments  thereto  and  reports
thereunder  with all exhibits and all  instruments  necessary or  appropriate in
connection therewith, each of said attorneys-in-fact and agents and his or their
substitutes  being empowered to act with or without the others or other,  and to
have  full  power  and  authority  to do or  cause to be done in the name and on
behalf of the  undersigned  each and every act and thing requisite and necessary
or  appropriate  with  respect  thereto to be done in and about the  premises in
order to  effectuate  the same,  as fully to all  intents  and  purposes  as the
undersigned  might or could do in person;  hereby  ratifying and  confirming all
that said  attorneys-in-fact  and agents,  or any of them, may do or cause to be
done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director has hereunto set his hand this 27th
day of June, 2000.

                                                  /s/ F. W. Weitz
                                                 F. W. Weitz


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