d)(2) Form of Investment Management Services Agreement, dated Sept. 13, 1999, between Registrant, on behalf of AXP Variable Portfolio - Diversified Equity Income Fund, and IDS Life Insurance Company. (m) Form of Plan and Agreement of Distribution...

(d)(2)    Form of Investment  Management  Services  Agreement,  dated Sept.  13,
          1999,  between  Registrant,  on behalf  of AXP  Variable  Portfolio  -
          Diversified  Equity  Income Fund,  and IDS Life  Insurance  Company.

(m)       Form of Plan and  Agreement  of  Distribution  dated Sept.  13,  1999,
          between Registrant,  on behalf of AXP Variable Portfolio - Diversified
          Equity  Income  Fund,  and  IDS  Life   Insurance   Company.