8    Powers of Attorney


                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                  Robert Abeles





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                Thomas J. Cusack





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                James W. Dederer





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                 Richard H. Finn





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                George A. Foegele





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                David E. Gooding





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                 Edgar H. Grubb





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                               Frank C. Herringer





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                Richard N. Latzer





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  her true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for her and on her  behalf  and in her  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and her or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                 Karen MacDonald





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                  Mark McEachen





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                 Gary U. Rolle'





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                              Paul E. Rutledge III





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                T. Desmond Sugrue





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                Bruce A. Turkstra





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                Nooruddin Veerjee





                                POWER OF ATTORNEY


         The  undersigned  director of  Transamerica  Occidental  Life Insurance
Company,  a California  corporation  (the  "Company"),  hereby  constitutes  and
appoints Aldo Davanzo, James W. Dederer,  David M. Goldstein,  David E. Gooding,
and  William  M.  Hurst and each of them (with full power to each of them to act
alone),  his true and  lawful  attorney-in-fact  and  agent,  with full power of
substitution  to each,  for him and on his  behalf  and in his  name,  place and
stead,  to execute and file any of the documents  referred to below  relating to
registrations  under the Securities Act of 1933 and under the Investment Company
Act  of  1940  with  respect  to  any  life  insurance  and  annuity   policies:
registration  statements on any form or forms under the  Securities  Act of 1933
and under the  Investment  Company Act of 1940,  and any and all  amendments and
supplements  thereto,  with  all  exhibits  and  all  instruments  necessary  or
appropriate in connection therewith,  each of said  attorneys-in-fact and agents
and his or their  substitutes  being empowered to act with or without the others
or other,  and to have full power and authority to do or cause to be done in the
name and on behalf of the undersigned each and every act and thing requisite and
necessary  or  appropriate  with  respect  thereto  to be done in and  about the
premises in order to  effectuate  the same, as fully to all intents and purposes
as the undersigned might or could do in person,  hereby ratifying and confirming
all that said  attorneys-in-fact  and agents, or any of them, may do or cause to
be done by virtue thereof.

         IN WITNESS  WHEREOF,  the  undersigned  has hereunto set his hand, this
20th day of March, 1998.

                         ------------------------------
                                Robert A. Watson