Exhibit 14(b)








           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM





We consent to the  references  to our firm in the  Registration  Statement  on
Form N-14 of MTB Maryland and MTB Virginia  Funds and to the use of our report
dated December 10, 2004 on the financial  statements and financial  highlights
of FBR Maryland Tax-Free Portfolio and FBR Virginia Tax-Free  Portfolio,  each
a  series  of  The  FBR  Funds.   Such  financial   statements  and  financial
highlights  appear  in the  2004  Annual  Report  to  Shareholders,  which  is
incorporated by reference into the Statement of Additional Information.




                                          /s/ TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania
December 1, 2005