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  file
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

American Express Retirement
         Advisor Advantage(SM) Variable Annuity-Band 3
         (RAVA ADVANTAGE-B3)                                  333-79311         811-07355

American Express Retirement
         Advisor Advantage(SM)/ Select(SM) Variable
         Annuity (RAVA ADVANTAGE/RAVA SELECT)                 333-79311         811-07355

IDS Life Accounts F, G, H, IZ, JZ, KZ, LZ, MZ, N, PZ, QZ, RZ, SZ and TZ:

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:

American Express Variable Universal
                                                                          
      Life Insurance(SM) (VUL)                                33-11165          811-4298

American Express Variable Second-To-Die
      Life Insurance(SM) (V2D)                                33-62457          811-4298

American Express Succession Select(SM)
      Variable Life Insurance  (SUCS)                         33-62457          811-4298

American Express  Variable Universal Life III(SM)
        (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 LifeVest(SM)                        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)                     2-29358           811-1674
Individual (Fund B Individual)
Group (Fund B Group)                                          2-47430           811-1674



hereby constitutes and appoints Eric L. Marhoun,  Timothy S. Meehan,  Mary Ellyn
Minenko,  Eileen J. Newhouse,  James M. Odland, Teresa J. Rasmussen 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 on Form 10-K,
Form  10-Q  and Form 8-K  required  pursuant  to  provisions  of the  Securities
Exchange Act of 1934,  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 9th day of April, 2002.



/s/  Gumer C. Alvero
- ---------------------
     Gumer C. Alvero
     Director and Executive Vice President - Annuities


/s/  Timothy V. Bechtold
- -------------------------
     Timothy V. Bechtold
     Director and President


/s/  Timothy S. Meehan
- ---------------------
     Timothy S. Meehan
     Secretary


/s/  Barry J. Murphy
- ---------------------
     Barry J. Murphy
     Director


/s/  Teresa J. Rasmussen
- -------------------------
     Teresa J. Rasmussen
     Vice President and General Counsel


/s/  Stephen W. Roszell
- --------------------------
     Stephen W. Roszell
     Director

/s/  John T. Sweeney
- --------------------------
     John T. Sweeney
     Director and 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