Exhibit 10.15
















              The Supplemental Incentive Savings Plan
                      for Certain Employees of
                        Aetna Services, Inc.





                        TABLE OF CONTENTS
                        _________________ 

Article                                                     Page
_______                                                     ____
I.    DEFINITIONS AND CONSTRUCTION.......................    3
II.   DEFERRAL OF PAY AND EMPLOYER CONTRIBUTIONS.........    7
III.  PAYMENT OF DEFERRED AMOUNTS........................   10
IV.   MANAGEMENT OF THE PLAN.............................   13
V.    AMENDMENT AND TERMINATION..........................   15
VI.   ADOPTION BY AFFILIATE..............................   16
VII.  MISCELLANEOUS......................................   17



Appendix
________

A.    LIST OF PHYSICIAN GROUPS

B.    LIST OF PARTICIPATING COMPANIES



     Aetna Inc. (the "Company") hereby amends and restates, 
as its plan and its obligation, The Supplemental Incentive 
Savings Plan for Certain Employees of Aetna Services, Inc., 
formerly Aetna Life and Casualty Company, (the "Employer") 
established by the Employer effective August 30, 1984.  This 
Plan is intended to provide benefits which supplement the 
benefits provided under The Aetna Life and Casualty Company 
Incentive Savings Plan (the "ISP"): (1) benefits in excess of 
those permitted to be provided after application of one or 
more limits applicable to the ISP under the Internal Revenue 
Code of 1986 (the "Code"); (2) benefits for the period prior 
to eligibility for participation under the ISP; and 
(3) benefits provided at the direction of the Board of 
Directors of the Company or the Board of Directors of 
Employer but which are not provided under the ISP.  
     This document constitutes two separate plans, one of 
which (the "Mirror Plan") provides certain benefits, as more 
specifically set forth in Section 2.1(a) hereof, that are 
attributable solely to the benefits, during the period of 
eligibility to participate under the ISP, that would be 
provided under the ISP but for the application of sections 
401(a)(17) or 402(g) of the Code, and one of which (the 
"Supplemental Plan") provides benefits, as more specifically 
set forth in Sections 2.1(b) and (c) hereof, for the period 
prior to eligibility for participation under the ISP and such 
additional benefits as are provided at the direction of the 

Board of Directors of the Company or the Employer but which
                               - 2 -

are not provided under the ISP.  The Mirror Plan and 
Supplemental Plan shall constitute separate plans for 
(without limitation) the purposes of Public Law 104-95 
governing state taxation of deferred compensation.  The two 
plans shall be referred to herein in the aggregate as the 
Plan.
     This instrument sets forth provisions which constitute 
the Plan as amended and restated effective July 1, 1996.

                            ARTICLE I
                   DEFINITIONS AND CONSTRUCTION
     1.1  "Account" means, for any Participant, the account 
established for the Participant under Section 2.3.  Each 
Account will consist of two sub-accounts, the Mirror Sub-
Account and the Supplemental Sub-Account.
     1.2  "Account Balance" means, for any Participant as of 
any date, the aggregate amount reflected in the Participant's 
Mirror Sub-Account and the Participant's Supplemental Sub-
Account.
     1.3  "Affiliate" means any entity which, with the 
Company, constitutes a group of trades or businesses under 
common control, a controlled group of corporations, an 
affiliated service group, or a group of corporations 
otherwise required to be aggregated, as provided in sections 
414(b), (c), (m), and (o) of the Code, respectively.
     1.4  "Beneficiary" means the person or persons 
designated from time to time in writing by a Participant to

receive payment under the Plan after the death of such 
                               - 3 -

Participant or, in the absence of such designation or in the 
event that such designated person or persons predeceases the 
Participant, the Participant's estate.
     1.5  "Board" means the Board of Directors of the 
Company.
     1.6  "Code" means the Internal Revenue Code of 1986, as 
amended.
     1.7  "Company" means Aetna Inc. or any successor by 
merger, consolidation, purchase or otherwise.
     1.8  "Effective Date" means the effective date of this 
amended and restated Plan, July 1, 1996.
     1.9  "Eligible Employee" means, for any Plan Year, an 
Employee who satisfies either of the following:
     (a) an employee whose benefit under the ISP for the Plan 
Year is limited by the application of section 401(a)(17) or 
402(g) of the Code as set forth in Section 2.1(a) hereof; or 
     (b) an employee whose terms of employment, as set forth 
in a written agreement between the Employee and the Employer 
or a Participating Company, allow the Employee to defer Pay 
under this Plan prior to the time the Employee would be 
eligible to participate under the ISP or provide explicitly 
for a specified benefit to be provided under this Plan.  
Notwithstanding the foregoing, no employee of a Physician 
Group shall be an Eligible Employee.
     1.10  "Employee" means any person who is actively

employed by the Employer or a Participating Company, other 
than as a general agent, a broker, an independent contractor, 
                               - 4 -

or a leased employee (within the meaning of Section 414(n)(2) 
of the Code).
     1.11  "Employer" means Aetna Services, Inc., formerly 
Aetna Life and Casualty Company.
     1.12  "ISP" means the Aetna Life and Casualty Company 
Incentive Savings Plan.
     1.13  "Mirror Sub-Account" means that portion of a 
Participant's Account that is credited with benefits provided 
by Section 2.1(a) hereof.  
     1.14  "Participant" means an Eligible Employee or former 
Eligible Employee who has an Account Balance.  
     1.15  "Participating Company" means any Affiliate which 
either (a) is listed in Appendix B on the Effective Date, or 
(b) after the Effective Date, adopts the Plan in accordance 
with the provisions of Article VI hereof.  If the Plan is 
only adopted by a Participating Company with regard to 
certain divisions, only those divisions shall be deemed the 
Participating Company and the other divisions of such 
Participating Company shall not be deemed to be Participating 
Companies hereunder.  Notwithstanding the foregoing, no 
Physician Group shall be eligible to become a Participating 
Company.  On the date that a Participating Company ceases to 
be an Affiliate, it shall also cease to be a Participating 
Company.

     1.16  "Pay" means, for any Eligible Employee for any Plan 
Year, the amount determined using the definition of "Pay" set 
forth in the ISP.
                               - 5 -

     1.17  "Physician Group" means any Affiliate, other than 
Aetna Physician Management Corporation ("APMC"), which 
employs primarily licensed physicians, physician assistants 
or nurse practitioners, including but not limited to those 
entities set forth in Appendix A.  
     1.18  "Plan" means the Aetna Inc. Supplemental Incentive 
Savings Plan, as set forth herein and as amended from time to 
time.
     1.19  "Plan Year" means the calendar year.
     1.20  "Supplemental Sub-Account" means that portion of a 
Participant's Account that is credited with benefits provided 
by Sections 2.1(b) and (c) hereof.
     1.21  "Valuation Date" means the last business day of 
each calendar month.
     1.22  Construction.  The masculine gender, where 
           ____________                               
appearing in the Plan, shall be deemed to include the 
feminine gender, unless the context clearly indicates to the 
contrary.  Where appropriate, words used in the singular 
include the plural and words used in the plural include the 
singular.  The words "hereof," "herein," "hereunder" and 
other similar compounds of the word "here" shall mean and 
refer to this entire Plan, not to any particular provision or 
section.  Capitalized terms used herein and not defined above
shall have the meanings set forth in the ISP.
                               - 6 -

                            ARTICLE II
                          DEFERRAL OF PAY
     2.1  Deferral of Pay and Incentive Contributions.
          ___________________________________________ 
     (a)  During any Plan Year, each individual who is an 
Eligible Employee for the Plan Year shall have credited to 
the Mirror Sub-Account of the Eligible Employee's Account the 
difference between (1) the amount that would have been 
credited to the Eligible Employee's Deferral Account and 
Incentive Contribution Account pursuant to the Eligible 
Employee's Compensation Deferral Agreement but for (i) the 
application of Section 401(a)(17) of the Code, or (ii) the 
imposition of the cap provided under Section 402(g) of the 
Code for the Plan Year on contributions to the Eligible 
Employee's Deferral Account, and (2) the amount that actually 
was credited to the Eligible Employee's Deferral Account and 
Incentive Contribution Account during the Plan Year.  
     (b)  Each individual who is an Eligible Employee for a 
Plan Year and who is not yet eligible to participate under 
the ISP for the Plan Year shall be entitled to make an 
election regarding deferral of pay on a form and in the 
manner prescribed by the Company for this purpose.  The 
election shall be made after the date on which the individual 
becomes an Eligible Employee.  The election shall designate 
the amount by which the Eligible Employee's Pay for the 
portion of the Plan Year that the Eligible Employee is not
                                                       ___
eligible to participate under the ISP shall be prospectively
                                                            

reduced for contribution to the Plan.  Such amount shall be 
credited to the Supplemental Sub-Account of the Eligible 
                               - 7 -

Employee's Account in accordance with the procedures 
established by the Company.  In addition, the corresponding 
amount that would have been credited to the Eligible 
Employee's Incentive Contribution Account if the Eligible 
Employee's deferral of pay had been made pursuant to the ISP 
shall be credited to the Eligible Employee's Supplemental 
Sub-Account under this Plan.
     (c)  In addition to the amounts determined in accordance 
with Subsections 2.1(a) and (b) to be contributed to a 
Participant's Mirror Sub-Account and Supplemental Sub-
Account, respectively, there shall be credited to a 
Participant's Supplemental Sub-Account for any Plan Year such 
other amount as may be determined by the Board to be 
contributed to the Participant's Supplemental Sub-Account for 
such Plan Year.  Any corresponding reductions to or 
deductions from the compensation otherwise payable to the 
Participant shall be made as specified by the Board and as 
agreed to by the Participant.
     2.2  Payment of FICA and Other Taxes.  The compensation 
          _______________________________                    
currently payable to an Eligible Employee during any period 
shall be reduced by an amount equal to the FICA and other 
taxes required to be withheld by the Employer or the
applicable Participating Company during that period with
respect to the amount deferred pursuant to Section 2.1.

     2.3  Account; Credits and Debits; Earnings.  The Company 
          _____________________________________               
shall establish on its books an Account for each Participant.  
Each Account shall consist of a Mirror Sub-Account and a 
                               - 8 -

Supplemental Sub-Account.  Amounts deferred on behalf of a 
Participant, or allocated to a Participant, pursuant to 
Section 2.1 shall be credited to the Participant's 
appropriate sub-account on the date on which such amounts 
would have been credited to the Participant's Deferral 
Account and Incentive Contribution Account under the ISP had 
such amounts been payable under the ISP.  In addition, as of 
each Valuation Date, each Participant's Account shall be 
credited with an incremental amount equal to the amount that 
would have been earned had the amounts credited to the 
Participant's Account been invested in an investment option 
offered by the Company.  At the present time, the sole 
investment option offered by the Company for this Plan is the 
Stable Value Option (formerly known as the Interest 
Accumulation Account).  The Company reserves the right to 
amend the investment options in the future and, if 
appropriate, to provide a method for Participants to elect 
investment options that is consistent with the method 
provided under the ISP.  Any payments made to or on behalf of 
the Participant and/or a Beneficiary shall be debited from 
the Participant's Account.
     2.4  Funded Nature of Account.  No assets shall be
          ________________________                     
segregated or earmarked with respect to any Account, and no

Participant or Beneficiary shall have any right to assign, 
transfer, pledge or hypothecate an interest or any portion 
thereof in the Participant's Account.  The Plan and the 
crediting of Accounts hereunder shall not constitute a trust 
                               - 9 -

or a funded arrangement of any sort and shall be merely for 
the purpose of recording an unsecured contractual obligation 
of each obligated party; provided, however, that the Employer 
and the Company reserve the right to meet the obligations 
created under the Plan through one or more trusts or other 
agreements.
     2.5  Reduction of Benefit.  If a Participant breaches an 
          ____________________                                
obligation to the Company, the Employer or a Participating 
Company with respect to the payment of a specific sum 
of money, the Company, the Employer or the applicable 
Participating Company may reduce any benefits payable to such 
Participant under this Plan, in the manner of setoff or 
otherwise, to the extent of such obligation and any costs 
incurred with respect thereto.
    In addition, the Company, the Employer and the 
Participating Companies do not waive any rights to reduce 
benefits, including but not limited to setoff rights, which 
such entities may have under applicable law or a prior 
written agreement between all or any of them and an Employee, 
all of which rights are enforceable independent of the terms 
of this Plan.
                               ARTICLE III
                       PAYMENT OF DEFERRED AMOUNTS
     3.1  Election as to Time of Payment.  Each Participant 
          ______________________________                    
who is an Employee on the date this restated Plan is executed 
and each individual who thereafter becomes an Eligible 
Employee shall make an election, on a form and in the manner 
                               - 10 -

prescribed by the Company for this purpose, specifying the 
time at which the Participant's Account Balance is to be paid.  
Such election shall be made:  (i) with respect to a 
Participant who is an Employee on the date this restated Plan 
is executed, by October 1, 1996; and (ii) with respect to an 
individual who becomes an Eligible Employee after the date 
this restated Plan is executed, not more than 90 days after 
the date on which the individual becomes an Eligible 
Employee.  Any election which does not comply with these time 
limits will be deemed an election pursuant to Section 3.2 and 
will be effective only if it complies with the rules set 
forth therein.
     Except as otherwise provided in Section 3.2 and Section 
3.4, payment of a Participant's Account Balance shall be made 
to the Participant or the Participant's Beneficiary in a lump 
sum as soon as practicable after the Valuation Date on or 
next following the time specified for payment in the election 
made by the Participant under this Section 3.1.  
In the absence of an election which complies with either 
Section 3.1 or Section 3.2, a Participant's Account Balance
shall be paid in a lump sum as soon as practicable after the 
Valuation Date on or next following the Participant's 65th 
birthday.
     3.2  Ability to Change Election.  Notwithstanding any 
          __________________________                       
election that may have been made by a Participant pursuant to 
Section 3.1, a Participant may elect to receive payment of 

the Account Balance at a date other than that specified by 
                               - 11 -

the Participant in the election made pursuant to Section 3.1; 
provided however that:
     (a)  an election made under this Section 3.2 shall apply 
to Participant's entire Account Balance notwithstanding any 
prior elections; and
     (b)  if the Participant's Termination from Service 
occurs within one year and a day after the date on which the 
election to change the time of payment is made, the election 
shall not be honored and the Participant's Account Balance 
shall be distributed in accordance with Section 3.1.  

     3.3  Form and Time of Payment-- Certain Terminated
          _____________________________________________
          Participants.
          ____________ 
This Section 3.3 applies to Participants who cease to be 
Employees prior to October 1, 1996 without having made an 
election pursuant to Section 3.1 hereof.  Payment of the 
Account Balance of any such Participant shall be made in a 
lump sum at the same time as payment of the Participant's 
benefits begins under the ISP, unless the Participant has 
otherwise elected, prior to termination of employment, to 
receive payment at a later date.  To the extent that the 
payment of a Participant's benefit under the ISP is suspended 
pursuant to the provisions of the ISP, benefits under this 
Plan shall be suspended as well.
     3.4  Payment in the Event of Participant's Death.  
          ___________________________________________   
Notwithstanding any election that may have been made by a 
Participant pursuant to Section 3.1 or 3.2, any Account 
Balance that has not been paid to the Participant as of the 

date of the Participant's death shall be paid to the
                               - 12 -

Participant's Beneficiary in a lump sum as soon as 
practicable after the Valuation Date on or next following the 
date on which the Company receives notification of the 
Participant's death.  
     3.5  Acceleration of Payment.  Notwithstanding any other 
          _______________________                             
provision of this Plan to the contrary, the Company in its 
sole discretion may accelerate the payment of Account 
Balances: (a) to all or any group of similarly situated 
Participants, whether before or after the Participants' 
termination of service, in response to changes in the tax 
laws or accounting principles; (b) to any Participant in the 
event of an extreme hardship of such Participant that cannot 
be relieved from any other financial resources of such 
Participant; or (c) to any Participant in the event of other 
compelling circumstances.
                               ARTICLE IV
                         MANAGEMENT OF THE PLAN
     4.1  Administrator.  The Employer shall be the 
          _____________                             
Administrator with the sole responsibility for the 
administration of the Plan.  The Administrator may delegate 
to any person or entity any powers or duties of the 
Administrator under the Plan.  To the extent of any such 
delegation, the delegatee shall become responsible for 
administration of the Plan, and references to the 
Administrator shall apply instead to the delegatee.  Any 
action by the Employer assigning any of its responsibilities 
as Administrator to specific persons who are directors,
                               - 13 -

officers, or employees of the Employer, the Company, or the 
Participating Companies shall not constitute delegation of 
the Administrator's responsibilities but rather shall be 
treated as the manner in which the Employer has determined 
internally to discharge such responsibility.
     4.2  Powers and Duties of the Administrator.  The 
          ______________________________________       
Administrator shall have such duties and powers as may be 
necessary to discharge its duties hereunder, including, but 
not by way of limitation, the following:
     (a)  to construe and interpret the Plan, decide all 
questions of eligibility, determine the status and rights of 
Participants, and determine the amount, manner and time of 
payment of any benefits hereunder;
     (b)  to receive from the Participating Companies and 
from Participants such information as shall be necessary for 
the proper administration of the Plan;
(c)  to furnish the Participating Companies, upon 
request, such annual reports with respect to the 
administration of the Plan as are reasonable and appropriate;
     (d)  to appoint or employ individuals to assist in the 
administration of the Plan and any other agents it deems 
advisable, including legal and actuarial counsel;
     (e)  to defend and initiate any lawsuit on behalf of the 
Plan or the Eligible Employees if the Administrator deems it 
reasonably necessary to protect the Plan or the Participants.
If there shall arise any misunderstanding or ambiguity 

concerning the meaning of any of the provisions of the Plan
                               - 14 -

arising out of the administration thereof, the Administrator 
shall have the sole right to construe such provisions.  
Subject to the limitations of the Plan and applicable law, 
the Administrator may make such rules and regulations as it 
deems necessary or proper for the administration of the Plan 
and the transaction of business thereunder.
     The decisions of the Administrator with respect to any 
matter it is empowered to act on shall be made by it in its 
sole discretion based on the Plan documents and shall be 
final, conclusive and binding on all persons.
ARTICLE V
                        AMENDMENT AND TERMINATION
     5.1  Amendments.  The Company reserves the right to 
          __________                                     
amend this Plan from time to time in any respect, including 
without limitation a prospective reduction in accrual of 
benefits.  See Section 5.4 regarding prohibition of 
retroactive reduction of benefits accrued under this Plan.
     5.2  Action by Company.  Any amendments to this Plan by 
          _________________                                  
the Company shall be made in writing and executed by the 
Senior Vice President, Aetna Human Resources or other officer 
holding such position, or by the President or Chief Executive 
Officer of the Company.  Neither the consent of any Employee 
nor that of any payee is required for any amendment to the 
Plan.
     5.3  Termination by Company.  The Plan may be terminated 
          ______________________                              
in whole or in part by the Company at any time.  The Plan as 
a whole shall be terminated only pursuant to a resolution of
                               - 15 -

the Board of Directors of the Company.  The Plan may be 
terminated in part in the same manner as is prescribed for 
the adoption of amendments.  Neither the consent of any 
Employee nor that of any payee is required for any 
termination of the Plan.
     5.4  Effect of Amendment or Termination by Company.  Any 
          _____________________________________________       
amendment or termination of this Plan by the Company shall be 
effective prospectively and shall not serve to retroactively 
reduce any right to a benefit accrued under this Plan up to 
the date of such amendment or termination.

                              ARTICLE VI
                         ADOPTION BY AFFILIATE
     6.1  Adoption by Affiliate.  Any Affiliate, other than a 
          _____________________                               
Physician Group, may, with the consent of the Company, become 
a Participating Company under the Plan by a resolution of the 
Board of Directors of the Affiliate under which:
     (a)  The Affiliate shall agree to be bound by all the 
provisions of the Plan in the manner set forth herein and any 
amendments hereto; and
     (b)  The Affiliate shall agree to pay its share of 
expenses of the Plan as they may be determined by the Company 
from time to time.
     6.2  Termination by a Participating Company.  Any 
          ______________________________________       
Participating Company may at any time elect to terminate its 
participation under the Plan with respect to all or any group 
of the Participating Company's Employees.  Notwithstanding 

the provisions of Article V, a Participating Company shall 
terminate its participation under the Plan by resolution of 
the Board of Directors of the Participating Company.  The 
termination of participation by a Participating Company shall
                               - 16 -

not relieve the Participating Company of its liabilities 
under this Plan, including but not limited to those 
liabilities imposed under Section 7.2 hereof.

                             ARTICLE VII
                            MISCELLANEOUS
     7.1  Exclusive Benefit.  The Plan is maintained for the 
          _________________                                  
exclusive benefit of Participants.
     7.2  Source of Payment.  All benefits under the Plan 
          _________________                               
shall be paid exclusively by the Employer or the applicable 
Participating Company from its general assets, provided that 
the Company shall be liable for all benefits under the Plan.
     7.3  Rights of Employees.  Nothing contained herein 
          ___________________                            
shall be deemed to give any Employee the right to be retained 
in the service of the Employer or the applicable 
Participating Company or to interfere with the right of the 
Employer or the applicable Participating Company to discharge 
such Employee at any time, nor shall it be deemed to give the 
Employer or the applicable Participating Company the right to 
require the Employee to remain in its service, nor shall it 
interfere with the right of the Employer or the applicable 
Participating Company to terminate service at any time.
     7.4  Headings.  The headings of the Plan are inserted 
          ________                                         
for convenience of reference only and shall have no effect 
upon the meaning of the provisions hereof.
                               - 17 -

     7.5  Severability.  If any provision of this Plan is 
          ____________                                    
held invalid or unenforceable, such invalidity or 
unenforceability shall not affect any other provision, and 
this Plan shall be construed and enforced as if such 
provision were omitted.
     7.6  Alienation of Benefits.  Except as otherwise 
          ______________________                       
provided by law, and consistent with Section 2.4 hereof, no 
benefit under this Plan may be voluntarily or involuntarily 
assigned or alienated.
     7.7  Lost Distributees.  Any benefit payable hereunder 
          _________________                                 
shall be deemed forfeited if the distributee to whom payment 
is due cannot be located, provided that such benefit shall be 
reinstated if a claim is made by the distributee for the 
forfeited benefit within two years of the date the forfeited 
benefit was payable pursuant to Sections 3.1, 3.2 and 3.3.
     7.8  Governing Law.  This Plan shall be construed 
          _____________                                
according to the laws of the State of Connecticut to the 
extent not pre-empted by Federal law.
                               - 18 -

     IN WITNESS WHEREOF, the Company has caused this Plan to be 
executed by its duly authorized officer this 22nd day of August, 
1996.

                                    AETNA INC.



                                    By:/s/ Mary A. Champlin
                                       ____________________
                                       Mary Ann Champlin
                                       Senior Vice President
                                       Aetna Human Resources


Attest:



\s\ Michele G. Kostin
_____________________




                               - 19 -


                            Appendix A
                        LIST OF PHYSICIAN GROUPS


Airport Managed Care, Inc.

Gateway Medical Group I, Inc.

Gateway Women's Health Center, A Medical Group, Inc.

Gateway Medical Group XI, Inc.

Concord Medical Group, Inc.

Gateway Medical Group IV, Inc.

Gateway Orthopedic Medical Group, Inc.

GMG-LAX Medical Group, Inc.

Rancho Medical Group, Incorporated

Las Posas Family Practice Medical Group, A Professional 
Corporation

Ventura Private Practice Group, Inc.

Lombard Medical Group, Inc.

Santa Clarita Medical Group, Inc.
a/k/a Henry Mayo Newhall Family Medical Center

North Texas Dental Care Associates, P.A.

Ohio Primary Care Associates, P.A., Inc.

Pennsylvania Primary Care Associates, P.C.

Mid Atlantic Primary Care Associates, P.C.

North Carolina Primary Care Associates, P.C.

New Jersey Primary Care Associates, Inc.

Wheaton Clinic, S.C.

Chicago Medical Associates, S.C.

Atlanta Primary Care Associates

North Texas Primary Care

                               - 20 -


                            Appendix B
                  LIST OF PARTICIPATING COMPANIES

            A.                         B.              C.
                                      Tax
                                 Identification          
Schedule of Participating          Number of          End of
        Companies                  Employer            Year

Aetna Service, Inc.**              06-0843808         12/31

The Aetna Casualty and             06-6033504         12/31
Surety Company*

Aetna Life Insurance
Company                            06-6033492         12/31

The Standard Fire                  06-6033509         12/31
Insurance Company*

Aetna Life Insurance and
Annuity Company                    71-0294708         12/31

Human Affairs
International, Incorporated        87-0300539         12/31



*Coverage ceased effective April 2, 1996.  Travelers/Aetna 
Property Casualty Corporation ("TAPCO") has assumed liabilities 
of, and agreed to make all payments to, employees of this 
Participating Company.

**Formerly Aetna Life and Casualty Company.




                               - 21 -