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