PAGE 1 IDS LIFE INSURANCE COMPANY POWER OF ATTORNEY City of Minneapolis State of Minnesota Each of the undersigned, as directors of the below listed unit investment trusts 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 33-62407 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 Accounts F, IZ, JZ, G, H, N, KZ, LZ and MZ IDS Life Variable and Combination Retirement Annuities 2-73114 811-3217 IDS Life Accounts F, IZ, JZ, G, H, N, KZ, LZ and MZ IDS Life Employee Benefit Annuity 33-52518 811-3217 IDS Life Accounts F, IZ, JZ, G, H, N, KZ, LZ and MZ IDS Life Group Variable Annuity Contract 33-47302 811-3217 IDS Life Insurance Company IDS Life Group Variable Annuity Contract (Fixed Account) 33-48701 N/A IDS Life Insurance Company IDS Life Single Payment Market Value Annuity 33-28976 N/A IDS Life Insurance Company IDS Life Flexible Payment Market Value Annuity 33-50968 N/A IDS Life Variable Life Separate Account Flexible Premium Variable Life Insurance Policy 33-11165 811-4298 IDS Life Variable Life Separate Account IDS Life Single Premium Variable Life 2-97637 811-4298 IDS Life Variable Account for Smith Barney LifeVest Single Premium Variable Life 33-5210 811-4652 IDS Life Account SBS IDS Life Symphony Annuity 33-40779 812-7731 IDS Life Account RE IDS Life Real Estate Variable Annuity 33-13375 N/A IDS Life Variable Annuity Fund A 2-29081 811-1653 IDS Life Variable Annuity Fund B 2-47430 811-1674 hereby constitutes and appoints William A. Stoltzmann, Mary Ellyn Minenko, Eileen J. Newhouse and Timothy S. Meehan or any one of them, as her or his attorney-in-fact and agent, to sign for her or him in her or his name, place and stead any and all filings, applications (including applications for exemptive relief), periodic reports, registration statements (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 PAGE 2 documents, and amendments thereto with the Securities and Exchange Commission, and any necessary states, and grants to any or all of them the full power and authority to do and perform each and every act required or necessary in connection therewith. Dated the 1st day of April, 1996. /s/ David R. Hubers March 21, 1996 David R. Hubers Director /s/ Richard W. Kling March 21, 1996 Richard W. Kling Director and President /s/ Paul F. Kolkman March 21, 1996 Paul F. Kolkman Director and Executive Vice President /s/ Janis E. Miller March 25, 1996 Janis E. Miller Director and Executive Vice President, Variable Assets /s/ James A. Mitchell March 25, 1996 James A. Mitchell Director, Chairman of the Board and Chief Executive Officer /s/ Barry J. Murphy April 1, 1996 Barry J. Murphy Director and Executive Vice President, Client Service /s/ Stuart A. Sedlacek March 27, 1996 Stuart A. Sedlacek Director and Executive Vice President, Assured Assets /s/ Melinda S. Urion March 29, 1996 Melinda S. Urion Director, Executive Vice President and Controller