<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 First Allmerica Financial Life Insurance
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.

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<CAPTION>

SIGNATURE                                  TITLE                                                            DATE
---------                                  -----                                                            ----

<S>                                        <C>                                                           <C>
/s/ John F. O'Brien                        Director, President and Chief Executive                        4/2/2000
-------------------------------------      Officer                                                        --------
John F. O'Brien

/s/ Bruce C. Anderson                      Director and Vice President                                    4/2/2000
-------------------------------------                                                                     --------
Bruce C. Anderson

/s/ Mark R. Colborn                        Director and Vice President                                    4/2/2000
-------------------------------------                                                                     --------
Mark R. Colborn

/s/ John P. Kavanaugh                      Director, Vice President and                                   4/2/2000
-------------------------------------      Chief Investment Officer                                       --------
John P. Kavanaugh

/s/ J. Kendall Huber                       Director, Vice President and                                   4/2/2000
-------------------------------------      General Counsel                                                --------
J. Kendall Huber

/s/ J. Barry May                           Director                                                       4/2/2000
-------------------------------------                                                                     --------
J. Barry May

/s/ James R. McAuliffe                     Director                                                       4/2/2000
-------------------------------------                                                                     --------
James R. McAuliffe

/s/ Edward J. Parry, III                   Director, Vice President, and Chief Financial                  4/2/2000
-------------------------------------      Officer                                                        --------
Edward J. Parry, III

/s/ Richard M. Reilly                      Director and Vice President                                    4/2/2000
-------------------------------------                                                                     --------
Richard M. Reilly

/s/ Robert P. Restrepo, Jr.                Director and Vice President                                    4/2/2000
-------------------------------------                                                                     --------
Robert P. Restrepo, Jr.

/s/ Eric A. Simonsen                       Director and Vice President                                    4/2/2000
-------------------------------------                                                                     --------
Eric A. Simonsen
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