Exhibit 8(e)

                     GE LIFE AND ANNUITY ASSURANCE COMPANY

                               POWER OF ATTORNEY

GE Life and Annuity Assurance Company, a Virginia Corporation (the "Company")
and its Director and Sr. Vice President, Elliot A. Rosenthal, hereby nominate
and appoint Pamela S. Schutz, Selwyn L. Flournoy, Jr. and Susan M. Mann, (with
full power to each of them to act alone) as his true and lawful attorney-in-fact
and agent, for him and in his name and place in any and all capacities, to
execute and sign all Registration Statements of the Company filed with the
Securities and Exchange Commission on Form N-4 under the Securities Act of 1933
and the Investment Company Act of 1940 and on form S-6 under the Securities Act
of 1933 (including all and all pre- and post-effective amendments and any
supplements thereto), and to file with the Securities and Exchange Commission
all such Registration Statements, amendments and any supplements thereto, as
well as any and all exhibits and other documents necessary or desirable to such
Registration Statement, amendment or supplement, granting to such attorneys and
each of them, full power and authority to do and perform each and every act
necessary and/or appropriate as fully and with all intents and purposes as the
Company itself and the undersigned officers and directors themselves might or
could do.

IN WITNESS WHEREOF, GE LIFE AND ANNUITY ASSURANCE COMPANY has caused this power
of attorney to be executed in its full name and by its President and attested by
its Secretary, and the undersigned officer has executed such power of attorney,
as of June 15, 2001.

                                     GE LIFE AND ANNUITY ASSURANCE COMPANY

                                          BY /s/ Pamela S. Schutz
                                             -----------------------------------
                                                 Pamela S. Schutz
                                                 Director, President and CEO

                                          BY /s/ Selwyn L. Flournoy, Jr.
                                             -----------------------------------
                                                 Selwyn L. Flournoy, Jr.
                                                 Director and Sr. Vice President


ATTEST:


/s/ Donita M. King
------------------
Donita M. King
Secretary