<Page> POWER OF ATTORNEY We, the undersigned, hereby severally constitute and appoint Richard M. Reilly, J. Kendall Huber, Joseph W. MacDougall, Jr., John J. Danello and Sheila B. St. Hilaire, and each of them singly, our true and lawful attorneys, with full power to them and each of them, to sign for us, and in our names and in any and all capacities, any and all Registration Statements and all amendments thereto, including post-effective amendments, with respect to the Separate Accounts supporting variable life and variable annuity contracts issued by Allmerica Financial Life Insurance and Annuity Company, and to file the same with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and with any other regulatory agency or state authority that may so require, granting unto said attorneys and each of them, acting alone, full power and authority to do and perform each and every act and thing requisite or necessary to be done in the premises, as fully to all intents and purpos <Table> <Caption> SIGNATURE TITLE DATE /s/ John F. O'Brien - ----------------------------- Director and Chairman 12/06/2001 John F. O'Brien of the Board /s/ Bruce C. Anderson - ----------------------------- Director and Vice President 12/06/2001 Bruce C. Anderson /s/ Mark R. Colborn - ----------------------------- Director and Vice President 12/06/2001 Mark R. Colborn /s/ John P. Kavanaugh - ----------------------------- Director, Vice President and 12/06/2001 John P. Kavanaugh Chief Investment Officer /s/ J. Kendall Huber - ----------------------------- Director, Vice President and 12/06/2001 J. Kendall Huber General Counsel /s/ Mark A. Hug - ----------------------------- Director and President 12/06/2001 Mark A. Hug /s/ Edward J. Parry, III - ----------------------------- Director, Vice President and 12/06/2001 Edward J. Parry, III Chief Financial Officer /s/ Richard M. Reilly - ----------------------------- Director, President and 12/06/2001 Richard M. Reilly Chief Executive Officer /s/ Robert P. Restrepo, Jr. - ----------------------------- Director 12/06/2001 Robert P. Restrepo, Jr. /s/ Gregory D. Tranter - ----------------------------- Director, Vice President and 12/06/2001 Gregory D. Tranter Chief Information Officer </Table>