EXHIBIT INDEX 8.6 Copy of Participation Agreement by and among Evergreen Variable Annuity Trust and American Enterprise Life Insurance Company, dated July 15, 2000. 9. Opinion of counsel and consent to its use as to the legality of the securities...

                                  EXHIBIT INDEX

8.6       Copy  of  Participation  Agreement  by and  among Evergreen
          Variable  Annuity Trust and American  Enterprise  Life  Insurance
          Company, dated July 15, 2000.

9.        Opinion of counsel  and  consent to its use as to the  legality of the
          securities being registered.

10.1      Consent of  Independent  Auditors for American  Express New  Solutions
          Variable Annuity.

10.2      Consent of  Independent  Auditors for American  Express Innovations
          Variable Annuity.

15.1      Power of Attorney to sign Amendments to this Registration Statement,
          dated April 25, 2001.

15.2      Power of Attorney to sign Amendments to this Registration Statement,
          dated April 9, 2002.