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