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                                                              EXHIBIT 24(e)


                     MODIFIED GUARANTEED ANNUITY CONTRACTS
                                    "MGA II"

                               POWER OF ATTORNEY



KNOW ALL MEN BY THESE PRESENTS:


                 That I, IAN R. STUART of East Hampton, Connecticut, Vice
President, Chief Financial Officer, Chief Accounting Officer and Controller of
The Travelers Life and Annuity Company (hereinafter the "Company"), do hereby
make, constitute and appoint ERNEST J. WRIGHT, Assistant Secretary of said
Company, and KATHLEEN A. McGAH, Assistant Secretary of said Company, or either
one of them acting alone, my true and lawful attorney-in-fact, for me, and in
my name, place and stead, to sign registration statements on behalf of said
Company on Form S-2 or other appropriate form under the Securities Act of 1933
for Modified Guaranteed Annuity Contracts to be offered by the Company and
further, to sign any and all amendments thereto, including post-effective
amendments, that may be filed by the Company on behalf of said registrant.

                 IN WITNESS WHEREOF, I have hereunto set my hand this 1st day
of April, 1996.



                                        /s/Ian R. Stuart
                                        Vice President, Chief Financial Officer,
                                        Chief Accounting Officer and Controller
                                        The Travelers Life and Annuity Company