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EXHIBIT 24
ING VARIABLE ANNUITIES
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned, being duly
elected Directors and/or Officers of Golden American Life Insurance
Company ("Golden American"), constitute and appoint Myles R. Tashman,
Marilyn Talman and Linda E. Senker, and each of them, his or her true
and lawful attorneys-in-fact and agents with full power of substitution
and resubstitution for him or her in his or her name, place and stead,
in any and all capacities, to sign the following Golden American
registration statements, and current amendments to registration
statements, and to file the same, with all exhibits thereto, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents full power and authority to do and perform each and every act
and thing requisite and necessary to be done, as fully to all intents and
purposes as he or she might or could do in person, hereby ratifying and
affirming all that said attorneys-in-fact and agents, or any of them,
or his or her substitute or substitutes, may lawfully do or cause to be
done by virtue thereof:
Variable Annuity Product named GoldenSelect Guarantee Annuity
* Initial registration of fixed account interests on Golden
American's Registration Statement on Form S-1 (No. 333-_____).
SIGNATURE TITLE DATE
--------- ----- ----
/s/Barnett Chernow
----------------------- Director, Chairman of June 23, 2000
Barnett Chernow the Board of
Directors and President
/s/Myles R. Tashman
----------------------- Director, Executive June 23, 2000
Myles R. Tashman Vice President,
General Counsel and
Secretary
/s/E. Robert Koster
----------------------- Senior Vice President June 26, 2000
E. Robert Koster and Chief Financial
Officer
/s/Michael W. Cunningham
----------------------- Director June 28, 2000
Michael W. Cunningham
/s/Phillip R. Lowery
----------------------- Director June 28, 2000
Phillip R. Lowery
/s/Mark A. Tullis
----------------------- Director June 29, 2000
Mark A. Tullis
1475 Dunwoody Drive GoldenSelect Series
West Chester, PA 19380-1478 Issued by Golden American Life Insurance Company
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