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EXHIBIT 15
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,
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:
* Post-Effective Amendment No. 5 to Separate Account B of Golden
American's Registration Statement on Form N-4 (Nos. 333-66757;
811-5626)
* Amendment No. 7 to Golden American's Registration Statement on
Form S-1 (No. 333-66745)
SIGNATURE TITLE DATE
--------- ----- ----
/s/ Barnett Chernow
----------------------- Director, Chairman of September 26, 2000
Barnett Chernow the Board of
Directors and President
/s/ Myles R. Tashman
----------------------- Director, Executive September 25, 2000
Myles R. Tashman Vice President,
General Counsel and
Secretary
/s/ E. Robert Koster
----------------------- Senior Vice President September 26, 2000
E. Robert Koster and Chief Financial
Officer
/s/ Michael W. Cunningham
----------------------- Director September 29, 2000
Michael W. Cunningham
/s/ Phillip R. Lowry
----------------------- Director September 29, 2000
Phillip R. Lowery
/s/ Mark A. Tullis
----------------------- Director September 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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