<PAGE>
POWER OF ATTORNEY
We, the undersigned, hereby severally constitute and appoint Richard M. Reilly,
J. Kendall Huber, Joseph W. MacDougall, Jr., and Sheila B. St. Hilaire, and each
of them singly, our true and lawful attorneys, with full power to them and each
of them, to sign for us, and in our names and in any and all capacities, any and
all Registration Statements and all amendments thereto, including post-effective
amendments, with respect to the Separate Accounts supporting variable life and
variable annuity contracts issued by Allmerica Financial Life Insurance and
Annuity Company, and to file the same with all exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission,
and with any other regulatory agency or state authority that may so require,
granting unto said attorneys and each of them, acting alone, full power and
authority to do and perform each and every act and thing requisite or necessary
to be done in the premises, as fully to all intents and purposes as he or she
might or could do in person, hereby ratifying and confirming all that said
attorneys or any of them may lawfully do or cause to be done by virtue hereof.
Witness our hands on the date set forth below.
<TABLE>
<CAPTION>
SIGNATURE TITLE DATE
<S> <C> <C>
/s/ John F. O'Brien Director and Chairman of the Board 9/18/2000
------------------------- ---------
John F. O'Brien
/s/ Bruce C. Anderson Director 9/18/2000
------------------------- ---------
Bruce C. Anderson
/s/ Mark R. Colborn Director and Vice President 9/18/2000
------------------------- ---------
Mark R.Colborn
/s/ John P. Kavanaugh Director, Vice President and 9/18/2000
------------------------- Chief Investment Officer ---------
John P. Kavanaugh
/s/ J. Kendall Huber Director, Vice President and 9/18/2000
------------------------- General Counsel ---------
J. Kendall Huber
/s/ J. Barry May Director 9/18/2000
------------------------- ---------
J. Barry May
/s/ Edward J. Parry, III Director, Vice President, and Chief Financial 9/18/2000
------------------------- Officer ---------
Edward J. Parry, III
/s/ Richard M. Reilly Director, President and 9/18/2000
------------------------- Chief Executive Officer ---------
Richard M. Reilly
/s/ Robert P. Restrepo, Jr. Director 9/18/2000
------------------------- ---------
Robert P. Restrepo, Jr.
/s/ Eric A. Simonsen Director and Vice President 9/18/2000
------------------------- ---------
Eric A. Simonsen
/s/ Gregory D. Tranter Director and Vice President 9/18/2000
------------------------- ---------
Gregory D. Tranter
</TABLE>
