EXHIBIT 32.2

                   CERTIFICATION OF CHIEF FINANCIAL OFFICER OF
                        FORTIS BENEFITS INSURANCE COMPANY
                       PURSUANT TO 18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                 Section 906 OF THE SARBANES-OXLEY ACT OF 2002

      In connection with the quarterly report of Fortis Benefits Insurance
Company (the "Company") on Form 10-Q for the period ended September 30, 2004 as
filed with the Securities and Exchange Commission on the date hereof (the
"Report"), I, Ranell Jacobson, Treasurer (Chief Financial Officer) of the
Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that, based on my knowledge:

      1.    The Report fully complies with the requirements of Section 13(a) or
            15(d) of the Securities Exchange Act of 1934; and

      2.    The information contained in the Report fairly presents, in all
            material respects, the financial condition and results of operations
            of the Company.

Date: November 12, 2004

                                      /s/ Ranell Jacobson
                                      -----------------------------------------
                                      Ranell Jacobson
                                      Treasurer
                                      (Chief Financial Officer)