POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or Director of Equitable Financial Life Insurance Company of America (the “Company”), an Arizona stock life insurance company, hereby constitutes and appoints José Ramón González, Kurt Meyers, Ralph A. Petruzzo, Nicholas Huth, Alfred Ayensu-Ghartey and Robert Negron, each of them (with full power to each of them to act alone), his or her true and lawful attorney-in-fact and agent for him or her and on his or her behalf and in his or her name, place and stead, to execute and file any and all reports (and amendments thereto) by the Company under the Securities Exchange Act of 1934 (including but not limited to any report on Forms 10-K, 10-Q or 8-K) and any and all registration statements (and amendments thereto) by the Company or its separate accounts relating to annuity contracts and life insurance policies under the Securities Act of 1933 and/or the Investment Company Act of 1940, including but not limited to the “Registration Statements,” as defined below, with all exhibits and all instruments necessary or appropriate in connection therewith, each of said attorneys-in-fact and agents being empowered to act with or without the others, 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 hereof.

The “Registration Statements” covered by the Power of Attorney are defined to include the registration statements listed below:

Variable Account AA (811-23817)

333-266576  333-266909  333-275041  333-275042  333-275043  333-275044   333-275046  333-275050  333-275049  333-275025  333-275026

Form N-4 registration statements to be filed as necessary.

Equitable America Variable Account A (811-05166)

 033-14362   033-20453  033-20696   333-59717   333-72632  333-91776  333-92066

Form N-4 registration statements to be filed as necessary.

Equitable America Variable Account 70A (811-23609)

333-248907  333-265026  333-265028  333-265030  333-272919  333-275037  333-275038   333-275040  333-275033  333-275034  333-275035  333-275036  333-275039

Form N-4 registration statements to be filed as necessary.

Equitable America Variable Account K (811-22886)

333-191149  333-191150  333-207014  333-229237   333-229238  333-256256  333-271991

Form N-6 registration statements to be filed as necessary.

Equitable America Variable Account L (811-04234)

002-95990  033-82570  333-56969  333-64417   333-72578  333-72596  333-104162  333-134304

Form N-6 registration statements to be filed as necessary.

Equitable America Variable Account S (811-05100)

033-13183

Form N-6 registration statements to be filed as necessary.

Equitable Financial Life Insurance Company of America

333-210276  333-223704  333-229747  333-236437  333-251416  333-263529  333-263742  333-265009  333-265027   333-265029  333-267329  333-275021  333-275022  333-275023  333-275025  333-275026  333-275497

Form S-1 or S-3 registration statements to be filed, as necessary, for Market Value Adjustment interests under MONY Variable Annuity and MONY Custom Master contracts issued by Equitable Life Insurance Company of America.

Form S-1 or S-3 registration statements to be filed, as necessary, for index-linked investment options to be offered in connection with certain flexible annuity contracts. This includes, but is not limited to, the Structured Investment Option, Structured Capital Strategies PLUS^® 21 and Structured Capital Strategies^® Income.

Form S-1 or S-3 registration statements to be filed, as necessary, for index-linked investment options to be offered with certain flexible premium variable life insurance policies. This includes, but is not limited to each Market Stabilizer Option^®.

Form S-1, S-3, N-4 or N-6 registration statements to be filed as necessary, including but not limited to any registration statements filed to continue the offering of, and/or register more securities for, any securities offered by the registration statements identified above.

This instrument may be executed in one or more counterparts.

The undersigned has hereunto set his or her hand on the date(s) below.

Date	Signature	Title
1/18/24	/s/ Daniel G. Kaye Daniel G. Kaye	Director
1/21/24	/s/ Francis Hondal Francis Hondal	Director
1/29/24	/s/ Arlene Isaacs-Lowe Arlene Isaacs-Lowe	Director
1/15/24	/s/ Joan Lamm-Tennant Joan Lamm-Tennant	Director
1/23/24	/s/ Craig MacKay Craig MacKay	Director
1/18/24	/s/ Mark Pearson Mark Pearson	Chief Executive Officer and Director
1/24/24	/s/ Bertram Scott Bertram Scott	Director
1/24/24	/s/ George Stansfield George Stansfield	Director
1/23/24	/s/ Charles G.T. Stonehill Charles G.T. Stonehill	Director
1/25/24	/s/ Robin Raju Robin Raju	Chief Financial Officer
1/24/24	/s/ William Eckert William Eckert	Chief Accounting Officer