POWER OF ATTORNEY WITH RESPECT TO THE ALLSTATE LIFE OF NEW YORK MARKET VALUE ADJUSTED ANNUITY CONTRACT Know all men by these presents that Casey J. Sylla, whose signature appears below, constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and each of them, his attorneys-in-fact, with power of substitution, and his in any and all capacities, to sign any Form S-1 registration statements and amendments thereto for the Allstate Life of New York Market Value Adjusted Annuity Contract and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof. 9/18/96 ------------------------------- Date /s/ CASEY J. SYLLA ------------------------------- Casey J. Sylla Chief Investment Officer Allstate Life Insurance Company of New York POWER OF ATTORNEY WITH RESPECT TO THE ALLSTATE LIFE OF NEW YORK MARKET VALUE ADJUSTED ANNUITY CONTRACT Know all men by these presents that Thomas A. McAvity, Jr., whose signature appears below, constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and each of them, his attorneys-in-fact, with power of substitution, and his in any and all capacities, to sign any Form S-1 registration statements and amendments thereto for the Allstate Life of New York market Value Adjusted Annuity Contract and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof. September 18, 1996 -------------------------- Date /s/ THOMAS A. MCAVITY, JR. -------------------------- Thomas A. McAvity, Jr. Vice President Allstate Life Insurance Company of New York POWER OF ATTORNEY WITH RESPECT TO THE ALLSTATE LIFE OF NEW YORK MARKET VALUE ADJUSTED ANNUITY CONTRACT Know all men by these presents that Kevin R. Slawin, whose signature appears below, constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and each of them, his attorneys-in-fact, with power of substitution, and his in any and all capacities, to sign any Form S-1 registration statements and amendments thereto for the Allstate Life of New York market Value Adjusted Annuity Contract and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof. 9/18/96 ------------------------------------ Date /s/ KEVIN R. SLAWIN ------------------------------------ Kevin R. Slawin Vice President and Director Allstate Life Insurance Company of New York POWER OF ATTORNEY WITH RESPECT TO THE ALLSTATE LIFE OF NEW YORK MARKET VALUE ADJUSTED ANNUITY CONTRACT Know all men by these presents that Sharmaine M. Miller, whose signature appears below, constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and each of them, her attorneys-in-fact, with power of substitution, and her in any and all capacities, to sign any Form S-1 registration statements and amendments thereto for the Allstate Life of New York market Value Adjusted Annuity Contract and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof. September 16, 1996 ----------------------- Date /s/ SHARMAINE M. MILLER ----------------------- Sharmaine M. Miller Chief Administrative Officer and Director Allstate Life Insurance Company of New York POWER OF ATTORNEY WITH RESPECT TO THE ALLSTATE LIFE OF NEW YORK MARKET VALUE ADJUSTED ANNUITY CONTRACT Know all men by these presents that Karen C. Gardner, whose signature appears below, constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and each of them, her attorneys-in-fact, with power of substitution, and her in any and all capacities, to sign any Form S-1 registration statements and amendments thereto for the Allstate Life of New York Market Value Adjusted Annuity Contract and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof. Sept. 18, 1996 ------------------------------- Date /s/ KAREN C. GARDNER ------------------------------- Karen C. Gardner Vice President Allstate Life Insurance Company of New York