Subject: File No. S7-06-04
From: John Dodge

March 24, 2004

I agree with the need. There is no good way to compare the various plans easily even though services like Morningstar so rank them, they charge extra to access the ratings. Also with the details readily available it would force those poorly managed plans to shape up or at least you know what you are buying. It is great to know these numbers when rating and purchasing mutual funds. It should also apply to annunities