Exhibit 23(g)(2)

                                 FIRST AMENDMENT
                                       TO
                   CUSTODY AND INVESTMENT ACCOUNTING AGREEMENT

     THIS FIRST AMENDMENT TO CUSTODY AND INVESTMENT ACCOUNTING AGREEMENT (the
"Amendment") is made and entered into as of September _____, 2005 by and among
each registered investment company listed on Schedule A hereto, as it may be
amended from time to time, incorporated herein by reference, each having its
principal office and place of business at 100 Park Avenue, New York, New York
10017 (each a "Fund"), and STATE STREET BANK AND TRUST COMPANY, a Massachusetts
trust company ("State Street"), having its principal office and place of
business at 225 Franklin Street, Boston, Massachusetts 02110.

                                   WITNESSETH:

     WHEREAS, certain Funds and State Street are parties to that certain Custody
and Investment Accounting Agreement dated as of July 2, 2003 (the "Agreement");
and

     WHEREAS, the Funds and State Street desire to amend and supplement the
Agreement upon the following terms and conditions.

     NOW THEREFORE, for and in consideration of the mutual promises contained
herein and other good and valuable consideration, the receipt and sufficiency of
which are hereby acknowledged, the Funds and State Street hereby agree that the
Agreement is amended and supplemented as follows:

1.   Schedule A shall be replaced in its entirety by the Schedule A dated
     September ___, 2005 attached hereto and incorporated herein by this
     reference.

2.   This Amendment is intended to modify and amend the Agreement and the terms
     of this Amendment and the Agreement are to be construed to be cumulative
     and not exclusive of each other. Except as provided herein, the Agreement
     is hereby ratified and confirmed and remains in full force and effect.

     IN WITNESS WHEREOF, the parties have caused this Amendment to be executed
by their duly authorized officers to be effective as of the date first above
written.

STATE STREET BANK AND TRUST COMPANY

By:
       -------------------------------
Name:
Title:

On behalf of each of the Funds set forth
on Schedule A hereto

By:
       -------------------------------
Name:
Title:




                                   SCHEDULE A
                                       TO
                   CUSTODY AND INVESTMENT ACCOUNTING AGREEMENT

                            Dated September ___, 2005

   Registered Investment Company                     Services Provided

Seligman LaSalle Real Estate Fund           Custody and Investment Accounting
 Series, Inc.
Seligman TargetHorizon ETF Portfolios,      Custody and Investment Accounting
 Inc.