IDS LIFE INSURANCE COMPANY POWER OF ATTORNEY City of Minneapolis State of Minnesota Each of the undersigned, as officers and/or directors, respectively, of IDS Life Insurance Company on behalf of the below listed registrants that previously have filed registration statements and amendments thereto pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940 with the Securities and Exchange Commission: 1933 Act 1940 Act Reg. Number Reg. Number ----------- ----------- IDS Life Variable Account 10 IDS Life Flexible Portfolio Annuity (FPA) 33-62407 811-07355 American Express Retirement Advisor Variable Annuity(R)(RAVA) 333-79311 811-07355 American Express Retirement Advisor Variable Annuity(R)(RAVA-B3) 333-79311 811-07355 IDS Life Accounts F, IZ, JZ, G, H, N, KZ, LZ and MZ IDS Life Flexible Annuity 33-4173 811-3217 IDS Life Variable Retirement and Combination Retirement Annuities (CRA) 2-73114 811-3217 IDS Life Employee Benefit Annuity (EBA) 33-52518 811-3217 IDS Life Group Variable Annuity Contract (GVAC) 33-47302 811-3217 IDS Life Insurance Company American Express Flexible Payment Market Value Annuity (FP-MVA) 33-50968 N/A American Express Guaranteed Term Annuity (GTA) 33-28976 N/A IDS Life Group Variable Annuity Contract (GVAC Fixed Account) 33-48701 N/A American Express Portfolio Guaranteed Term Annuity (PGTA) 333-42793 N/A IDS Life Variable Life Separate Account Flexible Premium Variable Life Insurance Policy (VUL) 33-11165 811-4298 Flexible Premium Survivorship Variable Life Insurance Policy (V2D) 33-62457 811-4298 Flexible Premium Survivorship Variable Life Insurance Policy (SUCS) 33-62457 811-4298 Flexible Premium Variable Life Insurance Policy (VUL-3) 333-69777 811-4298 IDS Life Single Premium Variable Life Insurance Policy (SPVL) 2-97637 811-4298 IDS Life Variable Account for Smith Barney Salomon Smith Barney LifeVestSM 33-5210 811-4652 (SSB-SPVL) IDS Life Account SBS Symphony Annuity (SYMPHONY) 33-40779 811-06315 IDS Life Account RE Real Estate Variable Annuity (REVA) 33-13375 N/A IDS Life Variable Annuity Fund A (Fund A) 2-29081 811-1653 IDS Life Variable Annuity Fund B (Fund B) 2-47430 811-1674 hereby constitutes and appoints Christine E. Harbron, Eric L. Marhoun, Timothy S. Meehan, Mary Ellyn Minenko, Eileen J. Newhouse, James M. Odland, Teresa J. Rasmussen, Monica P. Vickman and H. Bernt von Ohlen or any one of them, as his or her attorney-in-fact and agent, to sign for him or her in his name, place and stead any and all filings, applications (including applications for exemptive relief), periodic reports, registration statements for existing or future products (with all exhibits and other documents required or desirable in connection therewith), other documents, and amendments thereto and to file such filings, applications, periodic reports, registration statements, other documents, and amendments thereto with the Securities and Exchange Commission, and any necessary jurisdictions, and grants to any or all of them the full power and authority to do and perform each and every act required, necessary or appropriate in connection therewith. Dated the 25th day of April, 2001. /s/ Gumer C. Alvero Gumer C. Alvero Director and Executive Vice President - Annuities /s/ Timothy V. Bechtold Timothy V. Bechtold Director and President /s/ Pamela J. Moret Pamela J. Moret Director, Chairman and Chief Executive Officer /s/ Barry J. Murphy Barry J. Murphy Director /s/ Stuart A. Sedlacek Stuart A. Sedlacek Director and Executive Vice President /s/ Bridget Sperl Bridget Sperl Executive Vice President - Client Service /s/ John T. Sweeney John T. Sweeney Executive Vice President - Finance /s/ Philip C. Wentzel Philip C. Wentzel Vice President and Controller /s/ David L. Yowan David L. Yowan Vice President, Treasurer and Assistant Secretary