Document:

Exhibit 4(b)

                                                             Executed in 6 Parts
                                                             Counterpart No. ( )

                              NATIONAL EQUITY TRUST

                           OTC GROWTH TRUST SERIES 23

                            REFERENCE TRUST AGREEMENT

      This Reference Trust Agreement dated October 2, 2002 among Prudential
Investment Management Services LLC, as Depositor, Prudential Securities
Incorporated, as Portfolio Supervisor, and The Bank of New York, as Trustee,
sets forth certain provisions in full and incorporates other provisions by
reference to the document entitled "National Equity Trust, Trust Indenture and
Agreement" (the "Basic Agreement") dated February 2, 2000. Such provisions as
are set forth in full herein and such provisions as are incorporated by
reference constitute a single instrument (the "Indenture").

                                WITNESSETH THAT:

      In consideration of the premises and of the mutual agreements herein
contained, the Depositor and the Trustee agree as follows:

                                     Part I.

                     STANDARD TERMS AND CONDITIONS OF TRUST

      Subject to the provisions of Part II hereof, all the provisions contained
in the Basic Agreement are herein incorporated by reference in their entirety
and shall be deemed to be a part of this instrument as fully and to the same
extent as though said provisions had been set forth in full in this instrument.

      A. Article I, entitled "Definitions," shall be amended as follows:

      (i) Section 1.01-Definitions shall be amended to add the following
definition at the end thereof:

<PAGE>

                                       -2-

      "Portfolio Supervisor" of the Trust shall have the meaning assigned to it
in Part II of the Reference Trust Agreement.

      B. Article III, entitled "Administration of Trust," shall be amended as
follows:

      (i) The third paragraph of Section 3.05-Distribution shall be amended by
deleting any reference to Depositor and replacing it with Portfolio Supervisor.

      (ii) Section 3.14-Deferred Sales Charge shall be amended to add the
following sentences at the end thereof:

      "References to Deferred Sales Charge in this Trust Indenture and Agreement
      shall include any Creation and Development Fee indicated in the prospectus
      for a Trust. The Creation and Development Fee shall be payable on each
      date so designated and in an amount determined as specified in the
      prospectus for a Trust."

      C. Article VIII, entitled "Depositor," shall be amended as follows:

      (i) Section 8.07-Compensation shall be amended by deleting any reference
to Depositor and replacing it with Portfolio Supervisor.

      D. Article IX, entitled "Additional Covenants; Miscellaneous Provisions,"
shall be amended as follows:

     (i) The first sentence of Section 9.05 - Written Notice shall be amended by
deleting the language "Prudential Securities  Incorporated at One Seaport Plaza,
New  York,  New  York  10292"  and  replacing  it  with  "Prudential  Investment
Management LLC at 100 Mulberry Street,  Gateway Center Three, Newark, New Jersey
07102".

                                    Part II.

                      SPECIAL TERMS AND CONDITIONS OF TRUST

        The following special terms and conditions are hereby agreed to:

<PAGE>

                                       -3-

      A. The Trust is denominated National Equity Trust, OTC Growth Trust Series
23.

      B. The Units of the Trust shall be subject to a deferred sales charge.

      C. The publicly traded stocks listed in Schedule A hereto are those which,
subject to the terms of this Indenture, have been or are to be deposited in
Trust under this Indenture as of the date hereof.

      D. The term "Depositor" shall mean Prudential Investment Management
Services LLC.

      E. The term "Portfolio Supervisor" shall mean Prudential Securities
Incorporated.

      F. The aggregate number of Units referred to in Sections 2.03 and 9.01 of
the Basic Agreement is 125,000 as of the date hereof.

      G. A Unit of the Trust is hereby declared initially equal to 1/125,000th
of the Trust.

      H. The term "First Settlement Date" shall mean October 8, 2002.

      I. The terms "Computation Day" and "Record Date" shall be on such dates as
the Sponsor shall direct.

      J. The term "Distribution Date" shall be on such dates as the Sponsor
shall direct.

      K. The term "Termination Date" shall mean November 11, 2003.

      L. The Trustee's Annual Fee shall be $.90 (per 1,000 Units) for 49,999,999
and below units outstanding $.84 (per 1,000 Units) on the next 50,000,000 Units,
$.78 (per 1,000 Units) on the next 100,000,000 Units, and $.66 (per 1,000 Units)
on Units in excess of 200,000,000 Units. In calculating the Trustee's annual
fee, the fee applicable to the number of units outstanding shall apply to all
units outstanding.

      M. The Portfolio Supervisor's portfolio supervisory service fee shall be
$.25 per 1,000 Units.

               [Signatures and acknowledgments on separate pages]

<PAGE>

                                      -4-

      The Schedule of Portfolio Securities in Part A of the prospectus included
      in this Registration Statement for National Equity Trust, OTC Growth Trust
      Series 23 is hereby incorporated by reference herein as Schedule A hereto.<PAGE>
                                                                   EXHIBIT 10.16

                                                                  EXECUTION COPY

                              SIXTH AMENDMENT dated as of September 30,2002
                      (this "Amendment") to the Amended and Restated Credit
                      Agreement dated as of April 27,200l (as amended, amended
                      and restated, supplemented or otherwise modified from time
                      to time, the "Credit Agreement") among MTS, INCORPORATED,
                      a California corporation ("MTS"); TOWER RECORDS KABUSHIKI
                      KAISHA, a Japanese corporation ("TRKK", and together with
                      MTS, the "Borrowers"); the LENDERS party thereto (the
                      "Lenders"); and JPMORGAN CHASE BANK (f/k/a The Chase
                      Manhattan Bank), as Administrative Agent (in such
                      capacity, the "Agent").

               WHEREAS, the Borrowers, the Lenders and the Agent are parties to
the Credit Agreement; and

               WHEREAS, the Borrowers have requested that the Maturity Date
under the Credit Agreement be extended to October 4, 2002 and the Lenders party
hereto are willing to amend the Credit Agreement on the terms and conditions
hereinafter set forth.

               NOW, THEREFORE, in consideration of the mutual agreements herein
contained and other good and valuable consideration, the sufficiency and receipt
of which is hereby acknowledged, the parties hereto hereby agree as follows:

               SECTION 1. Defined Terms. Capitalized terms used and not defined
herein shall have the meanings given to them in the Credit Agreement, as amended
hereby.

               SECTION 2. Amendments to the Credit Agreement. Section 1.01 of
the Credit Agreement is hereby amended by amending and restating the definition
of "Maturity Date" in its entirety as follows:

               "'Maturity Date' means October 4, 2002. "

               SECTION 3. Effect of Amendment. Except as expressly set forth
herein, this Amendment shall not by implication or otherwise limit, impair,
constitute a waiver of, or otherwise affect the rights or remedies of the
Lenders, the Collateral Agent or the Administrative Agent under the Credit
Agreement, as amended by this Amendment, or any other Loan Document, and shall
not alter, modify, amend or in any way affect any of the terms, conditions,
obligations, covenants or agreements contained in the Credit Agreement, as
amended by this Amendment, or any other Loan Document, all of which are ratified
and affirmed in all respects and shall continue in full force and effect.
Nothing herein shall be deemed to entitle any Borrower to a consent to, or a
waiver,

<PAGE>

                                                                               2

amendment, modification or other change of, any of the terms, conditions,
obligations, covenants or agreements contained in the Credit Agreement, as
amended by this Amendment, or any other Loan Document in similar or different
circumstances. This Amendment shall apply and be effective only with respect to
the provisions of the Credit Agreement set forth herein. After the date hereof,
any reference to the Credit Agreement shall mean the Credit Agreement as
modified hereby. This Amendment shall constitute a "Loan Document " for all
purposes of the Credit Agreement and the other Loan Documents.

               SECTION 4. Representations and Warranties. Each of the Borrowers
hereby represents and warrants to the Agent and the Lenders as of the date
hereof as follows:

               (a) No Default or Event of Default shall have occurred and be
continuing after giving effect to this Amendment.

               (b) The execution, delivery and performance by each of the
Borrowers of this Amendment have been duly authorized by all necessary corporate
and other action and do not and will not require any registration with, consent
or approval of, notice to or action by, any Person (including any Governmental
Authority) in order to be effective and enforceable. The Credit Agreement as
amended by this Amendment constitutes the legal, valid and binding obligation of
each of the Borrowers, enforceable against them in accordance with its terms,
subject to applicable bankruptcy, insolvency, reorganization, moratorium or
other laws affecting creditors' rights generally and subject to general
principles of equity, regardless of whether considered in a proceeding in equity
or at law.

               (c) All representations and warranties of the Borrowers contained
in Article III of the Credit Agreement are true and correct as of the date
hereof (except for representations or warranties that expressly relate to an
earlier date, in which case such representations and warranties are true and
correct as of such earlier date).

               SECTION 5. Effectiveness. This Amendment shall become effective
following receipt by the Agent of counterparts hereof duly executed and
delivered by the Borrowers and each of the Lenders.

               SECTION 6. Costs and Expenses. Each Borrower hereby agrees,
jointly and severally, to reimburse the Agent for its out-of-pocket expenses in
connection with this Amendment, including the reasonable fees, charges and
disbursements of Cravath, Swaine & Moore, counsel for the Agent.

               SECTION 7. Counterparts. This Amendment may be executed in any
number of counterparts and by different parties hereto on separate counterparts,
each of which when so executed and delivered shall be deemed an original, but
all of which

<PAGE>
                                                                               3

together shall constitute a single instrument. Delivery of an executed
counterpart of a signature page of this Amendment by facsimile transmission
shall be as effective as delivery of a manually executed counterpart hereof.

               SECTION 8. GOVERNING LAW. THIS AMENDMENT AND THE RIGHTS AND
OBLIGATIONS OF THE PARTIES HERETO SHALL BE GOVERNED BY AND CONSTRUED IN
ACCORDANCE WITH THE LAWS OF THE STATE OF NEW YORK.

               SECTION 9. Submission to Jurisdiction. The provisions of Section
9.09 of the Credit Agreement shall apply mutatis mutandis to this Amendment and
any action or proceeding in respect hereof.

               SECTION 10. Headings. The headings of this Amendment are for
purposes of reference only and shall not limit or otherwise affect the meaning
hereof.

<PAGE>

               IN WITNESS WHEREOF, the parties hereto have caused this Amendment
to be duly executed and delivered by their respective proper and duly authorized
officers as of the day and year first above written.

                                         MTS, INCORPORATED
                                         By

                                                 /s/ DeVaughn Searson
                                                 -------------------------------
                                                 Name:  DeVaughn Searson
                                                 Title: Secretary

                                         TOWER RECORDS KABUSHIKI KAISHA,

                                         By
                                                   /s/ DeVaughn Searson
                                                 -------------------------------
                                                 Name:  DeVaughn Searson
                                                 Title: Director

                                         JPMORGAN CHASE BANK (f/k/a THE
                                         CHASE MANHATTAN BANK),
                                         individually and as
                                         Administrative Agent,

                                         By
                                                   /s/ Susan E. Atkins
                                                 -------------------------------
                                                 Name:  Susan E. Atkins
                                                 Title: Managing Director

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                              To approve the Amendment:

                                              Name of Institution:

                                              BNP Paribas

                                              by:
                                                      /s/ Barbara Eppolito
                                                      --------------------------
                                                      Name:  Barbara Eppolito
                                                      Title: Vice President

                                                      /s/ Edward V. Canale
                                                      --------------------------
                                                      Name:  Edward V. Canale
                                                      Title: Managing Director

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                           To approve the Amendment:

                                           Name of Institution:

                                           California Bank & Trust

                                           by:
                                                   /s/ Robert K. Chaulk
                                                   -----------------------------
                                                   Name:  Robert K. Chaulk
                                                   Title: Senior Vice President

<PAGE>
                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                         To approve the Amendment:
                                         Name of Institution:

                                         Lloyds TSB Bank Plc
                                         by:
                                                 /s/ Matthew A.L. Packham
                                                 ---------------------------
                                                 Name:  Mathew A.L. Packham
                                                 Title: Assistant Director
                                                        Credit Services

                                                 /s/ Mark Grant
                                                 ---------------------------
                                                 Name:  Mark Grant
                                                 Title: Senior Vice President
                                                        and Chief Credit Officer

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                  To approve the Amendment:

                                  Name of Institution:

                                  The Mitsubishi Trust and Banking Corporation

                                  by:
                                          /s/ Yasushi Ishikawa
                                          ------------------------------
                                          Name:  Yasushi Ishikawa
                                          Title: Senior Vice President

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                          To approve the Amendment:

                                          Name of Institution:

                                          Mizuho Corporate Bank, Ltd.
                                          (f/k/a The Fuji Bank, Limited)
                                          by:
                                                  /s/ Masahito Fukuda
                                                  ----------------------------
                                                  Name:  Masahito Fukuda
                                                  Title: Senior Vice President

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                     To approve the Amendment:

                                     Name of Institution:

                                     Societe Generale

                                     by:
                                             /s/ R. Wayne Hutton
                                             -----------------------------------
                                             Name:  R. Wayne Hutton
                                             Title: Director Corporate Banking

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                          To approve the Amendment:

                                          Name of Institution:

                                          Sumitomo Mitsui Banking Corporation

                                          by:
                                                  /s/ David A. Buck
                                                  ------------------------------
                                                  Name:  David A. Buck
                                                  Title: Senior Vice President

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                                  To approve the Amendment:

                                                  Name of Institution:

                                                  UFJ Bank Limited

                                                  by:
                                                          /s/ Toshiko Boyd
                                                          ----------------------
                                                          Name:  Toshiko Boyd
                                                          Title:  Vice President

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                           To approve the Amendment:

                                           Name of Institution:

                                           Union Bank of California, NA

                                           by:

                                                   /s/ Cecilia M. Valente
                                                   -----------------------------
                                                   Name:  Cecilia M. Valente
                                                   Title:  Senior Vice President

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                                  To approve the Amendment:

                                                  Name of Institution:

                                                  U.S. Bank National Association

                                                  by:
                                                          /s/ Mark A. Esnob
                                                          ----------------------
                                                          Name:  Mark A. Esnob
                                                          Title:  Vice President

<PAGE>

                                                               SIGNATURE PAGE TO
                                                                 SIXTH AMENDMENT
                                                                     TO MTS/TRKK
                                           AMENDED AND RESTATED CREDIT AGREEMENT

                                            To approve the Amendment:

                                            Name of Institution:

                                            Wachovia Bank, National Association

                                            by:
                                                    /s/ Colleen McCullum
                                                    ----------------------------
                                                    Name:  Colleen McCullum
                                                    Title:  Director

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