POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that the person whose signature appears
below hereby constitutes and appoints CHRISTINE A. NIXON and MALLARY L. REZNIK
or each or them, as his true and lawful attorneys-in-fact and agents, with full
power of substitution and resubstitution, for him and in his name, place and
stead, in any and all capacities, to sign any and all amendments (including pre-
and post-effective amendments) to this Registration, and to file the same, with
all exhibits thereto, and other documents in connection therewith, as fully to
all intents as he might or could do in person, including specifically, but
without limiting the generality of the foregoing, to (i) take any action to
comply with any rules, regulations or requirements of the Securities and
Exchange Commission under the federal securities laws; (ii) make application for
and secure any exemptions from the federal securities laws; (iii) register
additional annuity contracts under the federal securities laws, if registration
is deemed necessary. The undersigned hereby ratifies and confirms all that said
attorneys-in-fact and agents or any of them, or their substitutes, shall do or
cause to be done by virtue thereof.

SIGNATURE                                   TITLE
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/s/ Stewart R. Polakov                      Senior Vice President and Controller
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Stewart R. Polakov

October 21, 2003