EXHIBIT INDEX
(h)(10) Agreement and Plan of Reorganization, dated Jan. 8, 2004, between IDS
Life Series, Fund, on behalf of its series, IDS Life Series -
Government Securities Portfolio, and AXP Variable Portfolio - Income
Series, Inc., on behalf of its series, AXP Variable Portfolio - Short
Duration U.S. Government Fund, and American Express Financial
Corporation.
(h)(11) Agreement and Plan of Reorganization, dated Jan. 8, 2004, between IDS
Life Series, Fund, on behalf of its series, IDS Life Series - Income
Portfolio, and AXP Variable Portfolio - Income Series, Inc., on behalf
of its series, AXP Variable Portfolio - Diversified Bond Fund, and
American Express Financial Corporation.
(h)(12) Fee Waiver Agreement, dated September 1, 2004, between American
Express Financial Corporation and AXP Variable Portfolio - Core Bond
Fund, a series of AXP Variable Portfolio - Income Series, Inc.
(h)(13) Fee Waiver Agreement, dated September 1, 2004, between American
Express Financial Corporation and AXP Variable Portfolio - Income
Opportunities Fund, a series of AXP Variable Portfolio - Income
Series, Inc.
(h)(14) Fee Waiver Agreement, dated September 1, 2004, between American
Express Financial Corporation and AXP Variable Portfolio - Inflation
Protected Securities Fund, a series of AXP Variable Portfolio - Income
Series, Inc.
(i) Opinion and consent of counsel as to the legality of the securities
being registered.
(j) Consent of Independent Registered Public Accounting Firm.
