EXHIBIT 8 Delaware Valley Financial Services, Inc. Administrative Agreement appointing Delaware Valley Financial Services, Inc. by AIG Life Insurance Company and American International Life Assurance Company of New York, dated October 1, 1986.

                                   EXHIBIT 8

               Delaware Valley Financial Services, Inc. Administrative Agreement
               appointing Delaware Valley Financial  Services,  Inc. by AIG Life
               Insurance  Company  and  American  International  Life  Assurance
               Company of New York, dated October 1, 1986.