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                                                                  EXHIBIT 3.1(k)


                          CERTIFICATE OF INCORPORATION

                                       OF

                          ABN GOVERNMENT SERVICES, INC.


FIRST: The name of the corporation is ABN GOVERNMENT SERVICES, INC.

SECOND: The address of its registered office in the State of Delaware and the
name of the registered agent at such address is National Corporate Research,
Ltd., 9 East Loockerman Street, Dover, DE 19901, City of Dover, County of Kent.

THIRD: The nature of the business or purposes to be conducted or promoted is to
engage in any lawful act or activity for which corporations may be organized
under the General Corporation Law of Delaware.

FOURTH: The total number of shares of stock which the corporation shall have
authority to issue is Three Thousand (3,000) common each with a par value of
$.01 per share.

FIFTH: The name and mailing address of the Sole Incorporator is Fran Wagner,
National Corporate Research, Ltd., 225 West 34th Street, New York, New York
10122-0032.

SIXTH: No director shall be personally liable to the corporation or any of its
stockholders for monetary damages for breach of fiduciary duty as a director,
except for liability (i) for any breach of the director's duty of loyalty to the
corporation or its stockholders, (ii) for acts or omissions not in good faith or
which involve intentional misconduct or a knowing violation of law, (iii)
pursuant to Section 174 of the Delaware General Corporation Law or (iv) for any
transaction from which the director derived an improper personal benefit. Any
repeal or modification of this Article Sixth by the stockholders of the
corporation shall not adversely affect any right or protection of a director of
the corporation existing at the time of such repeal or modification with respect
to acts or omissions occurring prior to such repeal or modification.

I, being the sole incorporator hereinbefore named, hereby sign this certificate
for the purpose of forming a corporation pursuant to the General Corporation Law
of the State of Delaware this 8th day of August, 1995.


                                              /s/ Fran Wagner
                                              ----------------------------------
                                                  Fran Wagner, Sole Incorporator