IDS LIFE INSURANCE COMPANY
                                         POWER OF ATTORNEY

City of Minneapolis

State of Minnesota

        Each of the undersigned,  as directors 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                   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 Retirement 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 Guaranteed Term 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
  Flexible Premium Survivorship Variable
  Life Insurance Policy                                 33-62457        811-4298
IDS Life Variable Life Separate Account
  Single Premium Variable Life
  Insurance Policy                                      2-97637         811-4298
IDS Life Variable Account for Smith Barney
  Single Premium Variable Life Insurance Policy         33-5210         811-4652
IDS Life Account SBS
  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, Sherilyn K. Beck, Colin Lancaster, Bruce Kohn 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 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 12th day of March, 1997.



/s/ David R. Hubers                             March 10, 1997
- ---------------------------------
    David R. Hubers
    Director


/s/ Richard W. Kling                            March 12, 1997
- ---------------------------------
    Richard W. Kling
    Director and President


/s/ Paul F. Kolkman                             March 11, 1997
- ---------------------------------
    Paul F. Kolkman
    Director and Executive Vice
    President


/s/ James A. Mitchell                           March 10, 1997
- ---------------------------------
    James A. Mitchell
    Director, Chairman of the
    Board and Chief Executive Officer


/s/ Barry J. Murphy                             March 10, 1997
- ---------------------------------
    Barry J. Murphy
    Director and Executive Vice
    President, Client Service


/s/ Stuart A. Sedlacek                          March 7, 1997
- ---------------------------------
    Stuart A. Sedlacek
    Director and Executive Vice
    President, Assured Assets


/s/ Melinda S. Urion                            March 10, 1997
- ---------------------------------
    Melinda S. Urion
    Director, Executive Vice
    President and Controller