POWER OF ATTORNEY

We, the undersigned officers and Trustees of eUNITsTM 2 Year U.S. Equity Market Participation Trust:  Upside to Cap / Buffered Downside, a Massachusetts business trust, do hereby severally constitute and appoint Barbara E. Campbell, Thomas E. Faust Jr., Maureen A. Gemma and Frederick S. Marius, or any of them, to be true, sufficient and lawful attorneys, or attorney for each of us, to sign for each of us, in the name of each of us in the capacities indicated below, Registration Statements and any and all amendments (including post-effective amendments) to such Registration Statements on Form N-2 filed by eUNITsTM 2 Year U.S. Equity Market Participation Trust:  Upside to Cap / Buffered Downside with the Securities and Exchange Commission in respect of any class of shares of beneficial interest and other documents and papers relating thereto.

IN WITNESS WHEREOF we have hereunto set our hands on the dates set opposite our respective signatures.

Signature	Title	Date
/s/ Duncan W. Richardson                                                      Duncan W. Richardson	President and Principal Executive Officer	October 18, 2010
/s/ Barbara E. Campbell                                                      Barbara E. Campbell	Treasurer and Principal Financial and Accounting Officer	October 18, 2010
/s/ Benjamin C. Esty                                                      Benjamin C. Esty	Trustee	October 18, 2010
/s/ Thomas E. Faust Jr.                                                      Thomas E. Faust Jr.	Trustee	October 18, 2010
/s/ Allen R. Freedman                                                      Allen R. Freedman	Trustee	October 18, 2010
/s/ William H. Park                                                      William H. Park	Trustee	October 18, 2010
/s/ Ronald A. Pearlman                                                      Ronald A. Pearlman	Trustee	October 18, 2010
/s/ Helen Frame Peters                                                      Helen Frame Peters	Trustee	October 18, 2010
/s/ Heidi L. Steiger                                                      Heidi L. Steiger	Trustee	October 18, 2010
/s/ Lynn A. Stout                                                      Lynn A. Stout	Trustee	October 18, 2010
/s/ Ralph F. Verni                                                      Ralph F. Verni	Trustee	October 18, 2010