1 EXHIBIT 24 POWER OF ATTORNEY WITH RESPECT TO THE ALLSTATE LIFE OF NEW YORK MARKET VALUE ADJUSTED ANNUITY CONTRACT Know all men by these presents that Keith A. Hauschildt 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. March 14, 1997 ---------------------------------- Date /s/ KEITH A. HAUSCHILDT ---------------------------------- Keith A. Hauschildt Assistant Vice President and Controller Allstate Life Insurance Company of New York 2 POWER OF ATTORNEY WITH RESPECT TO THE ALLSTATE LIFE OF NEW YORK MARKET VALUE ADJUSTED ANNUITY CONTRACT Know all men by these presents that Peter H. Heckman 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. March 14, 1997 ---------------------------------- Date /s/ PETER H. HECKMAN ---------------------------------- Peter H. Heckman Vice President and Controller Allstate Life Insurance Company of New York