POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or Director of Equitable Financial Life Insurance Company of America (the “Company”), an Arizona stock life insurance company, hereby constitutes and appoints José Ramón González, Kurt Meyers, Ralph A. Petruzzo, Nicholas Huth, Alfred Ayensu-Ghartey and Robert Negron, each of them (with full power to each of them to act alone), his or her true and lawful attorney-in-fact and agent for him or her and on his or her behalf and in his or her name, place and stead, to execute and file any and all reports (and amendments thereto) by the Company under the Securities Exchange Act of 1934 (including but not limited to any report on Forms 10-K, 10-Q or 8-K) and any and all registration statements (and amendments thereto) by the Company or its separate accounts relating to annuity contracts and life insurance policies under the Securities Act of 1933 and/or the Investment Company Act of 1940, including but not limited to the “Registration Statements,” as defined below, with all exhibits and all instruments necessary or appropriate in connection therewith, each of said attorneys-in-fact and agents being empowered to act with or without the others, and to have full power and authority to do or cause to be done in the name and on behalf of the undersigned each and every act and thing requisite and necessary or appropriate with respect thereto to be done in and about the premises in order to effectuate the same, as fully to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, may do or cause to be done by virtue hereof.

The “Registration Statements” covered by the Power of Attorney are defined to include the registration statements listed below:

Variable Account AA (811-23817)


333-266576		333-275044
333-266909		333-275046
333-275041		333-275050
333-275042		333-275049
333-275043

Form N-4 registration statements to be filed as necessary.

Equitable America Variable Account A (811-05166)


033-14362		333-72632
033-20453		333-91776
033-20696		333-92066
333-59717

Form N-4 registration statements to be filed as necessary.

Equitable America Variable Account 70A (811-23609)


333-248907		333-275040
333-265026		333-275033
333-265028		333-275034
333-265030		333-275035
333-272919		333-275036
333-275037		333-275039
333-275038		333-282234

Form N-4 registration statements to be filed as necessary.

Equitable America Variable Account K (811-22886)


333-191149		333-229238
333-191150		333-256256
333-207014		333-271991
333-229237		333-281513

Form N-6 registration statements to be filed as necessary.

EFLOA

Equitable America Variable Account L (811-04234)


002-95990		333-72578
033-82570		333-72596
333-56969		333-104162
333-64417		333-134304

Form N-6 registration statements to be filed as necessary.

Equitable America Variable Account S (811-05100)

033-13183

Form N-6 registration statements to be filed as necessary.

Equitable Financial Life Insurance Company of America


333-223704		333-275026
333-229747		333-275497
333-236437		333-277086
333-251416		333-277088
333-263529		333-277092
333-263742		333-277096
333-265009		333-277097
333-265027		333-277099
333-265029		333-277100
333-267329		333-277710
333-275021		333-282236
333-275022		333-282435
333-275025

Form S-1 or S-3 registration statements to be filed, as necessary, for Market Value Adjustment interests under MONY Variable Annuity and MONY Custom Master contracts issued by Equitable Life Insurance Company of America.

Form S-1 or S-3 registration statements to be filed, as necessary, for index-linked investment options to be offered in connection with certain flexible annuity contracts. This includes, but is not limited to, the Investment Edge^®21.0 Series ADV, the Structured Investment Option, Structured Capital Strategies PLUS^®21 and Structured Capital Strategies^®Income.

Form S-1 or S-3 registration statements to be filed, as necessary, for index-linked investment options to be offered with certain flexible premium variable life insurance policies. This includes but is not limited to each Market Stabilizer Option^®.

Form S-1, S-3, N-4 or N-6 registration statements to be filed as necessary, including but not limited to any registration statements filed to continue the offering of, and/or register more securities for, any securities offered by the registration statements identified above.

This instrument may be executed in one or more counterparts.

The undersigned has hereunto set his or her hand on the date(s) below.

EFLOA


Date	Signature	Title

10/27/2024	/s/ Daniel G. Kaye Daniel G. Kaye	Director

10/24/2024	/s/ Francis Hondal Francis Hondal	Director

10/23/2024	/s/ Arlene Isaacs-Lowe Arlene Isaacs-Lowe	Director

10/24/2024	/s/ Joan Lamm-Tennant Joan Lamm-Tennant	Director

10/25/2024	/s/ Craig MacKay Craig MacKay	Director

11/01/2024	/s/ Mark Pearson Mark Pearson	Chief Executive Officer and Director

10/28/2024	/s/ Bertram Scott Bertram Scott	Director

10/28/2024	/s/ George Stansfield George Stansfield	Director

10/17/2024	/s/ Charles G.T. Stonehill Charles G.T. Stonehill	Director

10/24/2024	/s/ Robin Raju Robin Raju	Chief Financial Officer

10/25/2024	/s/ William Eckert William Eckert	Chief Accounting Officer

EFLOA

EQUITABLE FINANCIAL LIFE INSURANCE CO OF AMERICA S-1