PAGE 1 ACL Variable Annuity Account 2 File No. 333-00519/811-07511 EXHIBIT INDEX 8.1 Copy of Participation Agreement among Putnam Variable Trust, Putnam Mutual Funds Corp. and American Centurion Life Assurance Company, dated April 30, 1997. 8.2 Copy...

PAGE 1
ACL Variable Annuity Account 2
File No. 333-00519/811-07511

EXHIBIT INDEX

8.1   Copy of Participation Agreement among Xxxxxx Variable Trust,
      Xxxxxx Mutual Funds Corp. and American Centurion Life
      Assurance Company, dated April 30, 1997.

8.2   Copy of Participation  Agreement by and among OCC  Accumulation  Trust and
      (Insurance Company) and OCC Distributors, dated April 30, 1997.

8.3   Copy of  Participation  Agreement  among  (company and GT Global  Variable
      Investment Trust and GT Global Variable  Investment  Series and GT Global,
      Inc., dated May 30, 1997.

10.   Consent of Independent Auditors.

11.   Financial Statement Schedules and Report of Independent
      Auditors.

14.1  Financial Data Schedule.