POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.




                                       Dated:  8/4/97


                                       _/s/ Steven C. Beering
                                       Steven C. Beering, M.D.





                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                  Dated: 7/28/97


                                   /s/ Arthur L. Bryant
                                   Arthur L. Bryant





                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.




                                   Dated:  7/28/97


                                    /s/ James M. Cornelius
                                    James M. Cornelius




                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                      Dated:  7/28/97


                                      /s/ James E. Dora
                                      James E. Dora





                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                        Dated:  7/28/97


                                        /s/ Otto N. Frenzel III
                                         Otto N. Frenzel III






                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                      Dated: 8/4/97


                                      /s/ David W. Goodrich
                                      David W. Goodrich






                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                       Dated:  7/28/97

                                        /s/ William P. Johnson
                                        William P. Johnson





                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                     Dated: 8/1/97


                                     /s/ James T. Morris
                                     James T. Morris




                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                    Dated: 7/28/97


                                    /s/ James W. Murphy
                                    James W. Murphy





                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                     Dated:  7/25/97


                                     /s/ R. Stephen Radcliffe
                                     R. Stephen Radcliffe



                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                     Dated:  8/4/97


                                     /s/ Thomas E. Reilly, Jr.                  
                                     Thomas E. Reilly, Jr.




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.



                                     Dated:  8/4/97


                                     /s/ William R. Riggs
                                     William R. Riggs






                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                      Dated:  7/25/97


                                      /s/ Jerry D. Semler
                                      Jerry D. Semler





                                POWER OF ATTORNEY



         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.




                                      Dated:  7/28/97


                                      /s/ Yvonne H. Shaheen
                                      Yvonne H. Shaheen 







                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS,  that the  undersigned  constitutes
and appoints  Richard A. Wacker and William R. Brown,  and each of them his true
and lawful  attorney-in-fact and agent, each with full power of substitution and
resubstitution  for  him in his  name,  place  and  stead  to  sign  any and all
Registration  Statements  (including  Registration  Statements or any Amendments
thereto  arising from any  reorganization  of a Separate  Account with any other
Separate  Account)  applicable  to  Separate  Accounts  established  for funding
variable  annuity and variable life contracts of American  United Life Insurance
Company(R) and any Amendments or supplements thereto, and to file the same, with
all exhibits  thereto and other  documents  in  connection  therewith,  with the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite  and  necessary to be done, as fully to all intents and purposes as he
might or could do in  person,  hereby  ratifying  and  confirming  all that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.


                                     Dated:  7/28/97


                                     /s/ Frank D. Walker
                                     Frank D. Walker