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February 25, 1994
Securities and Exchange Commission
Attention: Filing Desk, Stop 1-4
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
RE: Rule 24f-2 Notice for
IDS Life Variable Annuity Fund B
(Group and Individual)
File No. 2-47430/811-1674
2-29358/811-1674
Gentlemen:
[i] In accordance with the provisions of Rule 24f-2, IDS Life
Variable Annuity Fund A hereby files its Rule 24f-2 Notice
for the fiscal year ended December 31, 1993 ("Fiscal Year").
[ii] Amount of securities registered other
than under 24f-2 which were unsold at
the beginning of the fiscal year $0
[iii] Amount of securities registered during
the fiscal year other than under 24f-2 $0
[iv] Amount of securities sold during the
fiscal year $(17,866,000)*
[v] Amount of securities sold pursuant to 24f-2 $(17,866,000)
[vi] Fee $(17,866,000) X 0.00034483 equals $0
* Sales of $19,678,000 minus redemptions of $37,544,000
Enclosed please find an opinion of counsel.
If there are any questions, please contact the undersigned.
Very truly yours,
IDS LIFE VARIABLE ANNUITY FUND B
Mary Ellyn Minenko
Counsel
(612) 671-3678
MEM/JDS/smb
Enclosures<PAGE>
EXHIBIT INDEX
(b) (10) OPINION OF COUNSEL
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February 25, 1994
IDS Life Variable Annuity Fund B, Inc.
(Group and Individual)
IDS Tower 10
Minneapolis, Minnesota 55440-0010
Gentlemen:
Reference is made to the Registration Statements on Form N-1 (File
No. 2-29358/2-47430) under the Securities Act of 1933 which became
effective June 10, 1968, registering an indefinite number of shares
of Capital Stock pursuant to Rule 24f-2 adopted under the
Investment Company Act of 1940. In connection with the Rule 24f-2
Notification for the fiscal year ended December 31, 1992, I have
made such examination of matter of fact and law as I have deemed
appropriate, and am of the opinion that:
1) IDS Life Variable Annuity Fund B, is a validly organized and
existing separate account of IDS Life Insurance Company under
the laws of the State of Minnesota, with the power and
authority to issue and sell the securities registered, and
2) The shares which were issued at not less than their par value
and in accordance with applicable federal and state securities
laws were legally issued, fully paid and non-assessable.
I hereby consent that the foregoing opinion may be used in
connection with the Rule 24f-2 Notification.
Sincerely,
Mary Ellyn Minenko
Attorney at Law
Minneapolis, MN 55440-0010
MEM/JDS/smb
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