EXHIBIT 24(s)
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                                POWER OF ATTORNEY
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         The undersigned hereby appoints Ernest C. Jett, John A. Lyckman and
John G. Moore or the designee of any one of them, his true and lawful
attorneys-in-fact, to sign in the name of and on behalf of the undersigned and
to file with the Securities & Exchange Commission Initial Statement of
Beneficial Ownership on Form 3 and Statements of Change in Beneficial Ownership
on Form 4 or Form 5 or any similar form promulgated by the Securities and
Exchange Commission and any other documents or amendments to any such statement
or form, and to take such other action as any of them deem necessary or
advisable for the proper and timely filing of such forms or amendments. This
power of attorney shall be effective for a period of ten years from the date
hereof.

         IN WITNESS WHEREOF, the undersigned has executed this Power of Attorney
as of the 8th day of August, 2001.



                                                       /s/ Robert A. Wagner

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                                                           Robert A. Wagner