Document:

EXHIBIT ITEM
10 (a)(2)
RULE 30a-2(a) CERTIFICATIONS

I, Lawrence P.
Vogel, certify that: 

	1.	 	
I have reviewed this report on Form N-CSR of Seligman Time Horizon/Harvester
Series, Inc.; 

	2.	 	
Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report; 

	3.	 	
Based on my knowledge, the financial statements, and other financial information
included in this report, fairly present in all material respects the financial
condition, results of operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of cash flows) of the
registrant as of, and for, the periods presented in this report; 

	4.	 	
The registrant’s other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Rule 30a-3(c) under the Investment Company Act of 1940) for the registrant and
have: 

	(a)	 	
Designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared; 

	(b)	 	
Evaluated the effectiveness of the registrant’s disclosure controls and
procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of a date within 90 days prior to
the filing date of this report based on such evaluation; and 

	(c)	 	
Disclosed in this report any change in the registrant’s internal control
over financial reporting that occurred during the registrant’s most recent
fiscal half-year (the registrant’s second fiscal half-year in the case of
an annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant’s internal control over financial
reporting; and 

	5.	 	
The registrant’s other certifying officers and I have disclosed, to the
registrant’s auditors and the audit committee of the registrant’s
board of directors (or persons performing the equivalent functions): 

	(a)	 	
All significant deficiencies and material weaknesses in the design or operation
of internal controls over financial reporting which are reasonably likely to
adversely affect the registrant’s ability to record, process, summarize,
and report financial information; and 

	(b)	 	
Any fraud, whether or not material, that involves management or other employees
who have a significant role in the registrant’s internal control over
financial reporting. 

	Date: March 5, 2004	 	/S/LAWRENCE P. VOGEL	 
	   	 	Lawrence P. Vogel	 
	   	 	Principal Financial OfficerEXHIBIT 10
(b)
RULE 30a-2(b) CERTIFICATION

In
connection with this report on Form N-CSR for the registrant as furnished to the
Securities and Exchange Commission on the date hereof (the “Report”),
the undersigned hereby certify, pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that: 

		(1)		the Report fully complies with the requirements of Section 13 (a) or 15 (d) of the Securities Exchange Act of 1934, as applicable; and	 

		(2)		the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the registrant.	 

			
	   	 	By:	 	/S/ BRIAN T. ZINO	 
	   	 	   	 	Brian T. Zino	 
	   	 	   	 	Chief Executive Officer
	 
	   	 	   	 	   	 
	   	 	Date:	 	March 5, 2004	 

			
	   	 	By:	 	/S/ LAWRENCE P. VOGEL	 
	   	 	   	 	Lawrence
P. Vogel	 
	   	 	   	 	Chief Executive Officer	 
	   	 	   	 	   	 
	   	 	Date:	 	March 5, 2004Exhibit 10.5

                               THIRD AMENDMENT TO
                         AMERICAN RETIREMENT CORPORATION
                          EMPLOYEE STOCK PURCHASE PLAN

    The American Retirement Corporation Employee Stock Purchase Plan is hereby
amended, effective September 19, 2003, as follows:

 1.  By deleting the last sentence of Section 1.1 in its entirety and
     substituting therefore the following:

     "This Plan shall be known as the American Retirement Corporation Associate
     Stock Purchase Plan."

 2.  By deleting Section 2.15 in its entirety and substituting therefore
     the following:

     "2.15 Plan: American Retirement Corporation Associate Stock Purchase Plan."
           ----

 3.  By deleting the first sentence of Section 4.1 in its entirety and
     substituting therefore the following:

     "Each  Employee  shall  become  eligible to become a  Participant  for each
     Option Period on its  Commencement  Date if such Employee has been employed
     by the Employer for a continuous  period of at least three (3) months prior
     to the Commencement Date."

 4.  By  deleting  the  second  sentence  of  Section  4.4 in its  entirety  and
     substituting therefore the following:

     "In the case of an  acquisition,  credit shall be given to Employees of the
     acquired  Subsidiary  for  service  with  such  corporation  prior  to  the
     acquisition  for purposes of satisfying  the  requirement of Section 4.1 of
     three (3) months continuous employment."Exhibit 10.7

                               Amendment #1 to the
                   American Retirement Corporation 401(k) Plan

Pursuant to Article XVI,  Section 16.1, of the Scudder  Prototype  Plan Document
for the  American  Retirement  Corporation  401(k) Plan (the  "Plan"),  American
Retirement  Corporation (the "Employer"),  hereby amends the adoption agreement,
effective October 1, 2003 as follows:

This amendment applies for those employees hired on or after October 1, 2003.

Employees  who are  employed  prior to October 1, 2003 are  required to meet the
Service  Eligibility of 6 months elapsed time Service in effect on their initial
date of employment with American Retirement Corporation.

The adoption agreement is amended for the respective sections below:

<TABLE>
<CAPTION>
-------------------------
<S>                              <C>
Method to Determine Service      D.9. Service will be determined for eligibility purposes using the...[check one]:
for Eligibility Purposes:
[Plan Sec. 2.64]                 a. [X] hour count method...[complete as necessary][NOTE: This option
                                        should be elected if the hour count method is used to determine
[complete only if a service             Service under any Component.]
requirement is imposed
on participation in one or
more Components]

                                    1. An Employee must complete at least 1,000 [1,000 or less] Hours of Service during
                                       an eligibility computation period for it to count as a year of Service.

                                    2. The  eligibility  computation  period  is the  twelve-consecutive  month  period
                                       beginning on the Service Commencement Date and each...[check one]:

                                       a. [X] Plan Year beginning after the Service Commencement Date.
                                       b. [ ] anniversary of the Service Commencement Date.

                                    3. An Employee will have satisfied the service requirement as of the...[check one]:

                                       a. [X] end of the eligibility computation period during which
                                       b. [ ] date during the eligibility computation period as of which

                                       ...he/she has completed the required Hours of Service.

                                    4. The hour count method applies to...[check one]:

                                       a. [X] all Employees.
                                       b. [ ] Employees who are...[check each that applies]:

                                         1. [ ] classified as "full-time"
                                         2. [ ] classified as "part-time"
                                         3. [ ] classified as "temporary" or "seasonal"
                                         4. [ ] paid on an hourly-wage basis
                                         5. [ ] paid on a salaried basis
                                         6. [ ] employed with the following Participating Employers
                                                 [specify]:  ___

                                         ...and the elapsed time method applies to all other Employees.

                                 b. [ ] elapsed time method.

</TABLE>

<PAGE>

<TABLE>
<CAPTION>
-------------------------
<S>                               <C>
Age and Service                  F.2.  For an Employee to participate in the Employee Pre-Tax Component, he/she
Requirements:                          must have attained age...[check one]:
[Plan Sec. 3.1(a)]
                                   a. [X] 21  [21 or less].
                                   b. [ ] N/A - there is no age requirement.

                                 F.3   For an Employee to  participate  in the  Employee  Pre-Tax  Component,
                                       he/she must have completed...[check one]:

                                    a. [X] one year of Service (determined under D.9.).
                                    b. [  ] ___ [12 or less] months of Service determined using the elapsed time
                                       method (irrespective of the election in D.9.).
                                       [ ] N/A - there is no service requirement.

-------------------------
Age and Service                  I.3.  For an Employee to participate in the Employer Regular Matching Component, he/she
Requirements:                          must have attained age...[check one]:
[Plan Sec. 3.1(a)]
                                    a. [X] 21  [21 or less].
                                    b. [ ] N/A - there is no age requirement.

                                 I.4. For an Employee to participate in the Employer  Regular Matching
                                      Component,  he/she must have completed...[check one]: [NOTE:
                                      If more than one year of Service (12 months of elapsed  time
                                      Service) is required for eligibility,  the Plan must provide
                                      for full and immediate  vesting of Employer Regular Matching
                                      Contribution Accounts.]

                                     a. [X] one year of Service  (determined under D.9.).
                                     b. [ ] two years of Service (determined under D.9.).
                                     c. [ ] ___ [24 or less] months of Service determined using the elapsed time
                                        method (irrespective of the election in D.9.).
                                     d. [ ] N/A - there is no service requirement.

-------------------------
Age and Service                  J.3. For an Employee to participate in the Employer Regular Profit Sharing Component, he/she
Requirements:                         must have attained age...[check one]:
[Plan Sec. 3.1(a)]
                                     a. [X] 21  [21 or less].
                                     b. [ ] N/A - there is no age requirement.

                                 J.4. For an Employee to participate in the Employer  Regular Profit Sharing
                                      Component,  he/she must have  completed...[check  one]: [NOTE: If more
                                      than one year of  Service  (12  months of  elapsed  time  Service)  is
                                      required for eligibility, the Plan must provide for full and immediate
                                      vesting of Employer Regular Profit Sharing Contribution Accounts.]

                                     a. [X] one year of Service (determined under D.9.).
                                     b. [ ] two years of Service (determined under D.9.).
                                     c. [ ] ___ [24 or less] months of Service determined using the elapsed time
                                        method (irrespective of the election in D.9.).
                                     d. [ ] N/A - there is no service equirement.

American Retirement Corporation              Scudder Trust Company

By:/s/ Terry L. Frisby                       By: /s/ Karen A. Kochler
----------------------------------           ----------------------------------

Print Name: Terry L. Frisby                  Print Name: Karen Kochler
----------------------------------           ----------------------------------
Title: Sr. V.P. Human Resources              Title: Clerk
----------------------------------           ----------------------------------
Date: 10/8/03                                Date: 10/20/03
----------------------------------           ----------------------------------
</TABLE>

<PAGE>

                         AMERICAN RETIREMENT CORPORATION
                     SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN

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