EXHIBIT 24

POWER OF ATTORNEY

We, the undersigned hereby constitute James P. Connolly and Charles W.
Cramb, or either of them, our true and lawful attorneys with full power to sign
for us in our name and in the capacity indicated below the Annual Report on Form
10-K pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934,
filed for the Company with the Securities and Exchange Commission for the year
ended December 31, 1998, and any and all amendments and supplements thereto,
hereby ratifying and confirming our signatures as they may be signed by our said
attorneys, or either of them, to said Report and to any and all amendments and
supplements to said Report.

WITNESS Our Hand and Seal on the Date set forth below.

SIGNATURES TITLE DATE
---------- ----- ----

ALFRED M. ZEIEN Chairman of the Board March 18, 1999
- ----------------------------------------------------- of Directors, Chief Executive Officer
Alfred M. Zeien and Director

MICHAEL C. HAWLEY President, Chief Operating Officer March 18, 1999
- ----------------------------------------------------- and Director
Michael C. Hawley

CHARLES W. CRAMB Senior Vice President, Chief March 18, 1999
- ----------------------------------------------------- Financial Officer and
Charles W. Cramb Principal Accounting Officer

WARREN E. BUFFETT Director March 18, 1999
- -----------------------------------------------------
Warren E. Buffett

WILBUR H. GANTZ Director March 18, 1999
- -----------------------------------------------------
Wilbur H. Gantz

MICHAEL B. GIFFORD Director March 18, 1999
- -----------------------------------------------------
Michael B. Gifford

CAROL R. GOLDBERG Director March 18, 1999
- -----------------------------------------------------
Carol R. Goldberg

HERBERT H. JACOBI Director March 18, 1999
- -----------------------------------------------------
Herbert H. Jacobi

HENRY R. KRAVIS Director March 18, 1999
- -----------------------------------------------------
Henry R. Kravis

JORGE PAULO LEMANN Director March 18, 1999
- -----------------------------------------------------
Jorge Paulo Lemann

RICHARD R. PIVIROTTO Director March 18, 1999
- -----------------------------------------------------
Richard R. Pivirotto

ALEXANDER B. TROWBRIDGE Director March 18, 1999
- -----------------------------------------------------
Alexander B. Trowbridge

MARJORIE M. YANG Director March 18, 1999
- -----------------------------------------------------
Marjorie M. Yang