Document:

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                                 EXHIBIT (4)(f)

                  FORM OF SURRENDER CHARGE MODIFICATION RIDER
                               (LIQUIDITY RIDER)

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WESTERN RESERVE LIFE                                      Administrative Office:
ASSURANCE CO. OF OHIO                                    4333 Edgewood Road N.E.
A Stock Company                                         Cedar Rapids, Iowa 52499
(Hereafter called the Company, We, Our or Us)                     (319) 398-8511
Home Office: Columbus, Ohio

                       SURRENDER CHARGE MODIFICATION RIDER

We issued this rider as a part of the policy to which it is attached.

The following language replaces the Surrender Charges provision in Section 6 of
Your policy:

SURRENDER CHARGES

Amounts withdrawn in excess of the surrender charge-free amount specified herein
are subject to a surrender charge. The amount of this charge, if any, will be a
percentage, as shown in the table below, of the amount of premium withdrawn:

Number of Years
 Since Premium     Percentage of
 Payment Date     Premium Withdrawn
---------------   -----------------
         0-1            8.5%
         1-2              8%
         2-3              7%
         3-4              6%
   5 or more              0%

For Surrender Charge purposes, all earnings are considered to be withdrawn
first. After all earnings are withdrawn then the oldest premium payment is the
first premium payment considered to be withdrawn. If the amount withdrawn
exceeds this, the next oldest premium payment is considered to be withdrawn, and
so on until the most recent premium payments are deemed to be withdrawn (the
procedure being applied to Withdrawals of premium is a "First-in, First-Out" or
FIFO procedure).

For surrender charge purposes, all earnings are considered to be withdrawn
first. After all earnings are withdrawn then the oldest premium payment is the
first premium payment considered to be withdrawn. If the amount withdrawn
exceeds the earnings plus the oldest premium payment, the next oldest premium
payment is considered to be withdrawn, and so on until the most recent premium
payments are deemed to be withdrawn (the procedure being applied to Partial
Withdrawals of premium is a "First-In, First-Out" or FIFO procedure).

                        Signed for Us at our Home Office.

         /s/ William H. Geiger                     /s/ Jerome C. Vahl
       -------------------------               -------------------------
               SECRETARY                               PRESIDENT<PAGE>

                                 EXHIBIT (4)(g)

                     FORM OF ADDITIONAL DEATH BENEFIT RIDER
                                 (BEE-EXTRA II)

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WESTERN RESERVE LIFE                                      Administrative Office:
ASSURANCE CO. OF OHIO                                  [4333 Edgewood Road N.E.]
(A STOCK COMPANY)                                     [Cedar Rapids, Iowa 52499]
Home Office: Columbus, Ohio                                     [(800) 553-5957]

                         ADDITIONAL DEATH BENEFIT RIDER

We issued this rider as a part of the policy to which it is attached.

This rider will pay an Additional Death Benefit Amount as described below. This
Additional Death Benefit, if any, will be paid whenever death proceeds are
payable on the base policy to which this rider is attached.

This rider will be considered terminated when the policy is annuitized or
surrendered, or an Additional Death Benefit is paid or added to the policy under
spousal continuation under the terms of this rider. You may also cancel this
benefit at any time by notifying us at our service center. However, if the rider
is terminated it can not be re-elected within a year after it was last
terminated. Once re-elected, a new rider will be issued and the Additional Death
Benefit amount will be re-determined.

Policy Number:              [12345]
Rider Date:                 [01-l0-03]
Rider Benefit Percentage:   [30.0%]
Rider Fee Percentage:       [0.55%]

DEFINITIONS

Rider Anniversary

The anniversary of the Rider Date for each year the rider remains in force.

Rider Benefit Base

This amount is equal to the Policy Value minus premiums paid after the Rider
Date.

Rider Date

The date that this rider is added to the policy.

Rider Fee

The Rider Fee amount is equal to the Rider Fee Percentage above multiplied by
the Policy Value (may be referred to as Annuity Purchase Value in the base
policy to which this is attached) on the date the fee is deducted. A Rider Fee
is deducted annually o each Rider Anniversary prior to annuitization. We will
also deduct this fee upon full surrender of the policy or other termination of
the rider. The Rider Fee is deducted even during periods when the Additional
Death Benefit rider would not pay any benefit.

ADDITIONAL DEATH BENEFIT AMOUNT

If death proceeds are payable under the terms of the base policy to which this
rider is attached, this rider will pay an Additional Death Benefit. If death
occurs prior to the fifth Rider Anniversary, the rider will pay an Additional
Death Benefit equal to the sum of all Rider Fees paid since the Rider Date. If
death occurs on or after the fifth Rider Anniversary, the rider will pay an
Additional Death Benefit equal to the Rider Benefit Percentage multiplied by the
Rider Benefit Base on the date used to calculate the death proceeds.

SPOUSAL CONTINUATION

If a death occurs and the base policy gives the surviving spouse the right to
continue the policy, the surviving spouse has two options:

          1.)  Receive the death benefit attributable to this rider as well as
               the death benefit attributable to the base policy, at which time
               both rider and base policy would terminate, or

          2.)  Continue the policy and receive a one-time Policy Value (may be
               referred to as Annuity Purchase Value in the base policy to which
               this is attached) increase equal to the amount of the Additional
               Death Benefit paid by this rider. At this time the rider would
               terminate.

If the policy is continued, the spouse would have the option of immediately
re-electing the rider if they meet issue requirements at the time the rider is
re-elected.

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Additional Death Benefit Example:

The Additional Death Benefit rider is added to a new policy opened with $100,000
initial premium. The Rider Benefit is 30% and the Rider Fee is 0.55%. On the
first and second Rider Anniversaries, the Policy Value is $110,000 and $95,000
respectively when the Rider Fees are deducted. The client adds $25,000 premium
in the third Rider Year. After five years, the Policy Value has grown to
$130,000 and Death Proceeds have grown to $150,000.

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<S>                                                                                                <C>
Additional Death Benefit Example Calculations:
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Death Proceeds on Rider Date (= initial Policy Value)                                              $ 100,000
Additional Death Benefit during 1st Rider Year                                                     $       0
Rider Fee on first Rider Anniversary (= Rider Fee * Policy Value = 0.55% * $110,000)               $     605
Additional Death Benefit during 2nd Rider Year (= sum of total Rider Fees paid)                    $     605
Rider Fee on second Rider Anniversary (= Rider Fee * Policy Value = 0.55% * $95,000)               $  522.50
Additional Death Benefit during 3rd Rider Year (= sum of total Rider Fees paid = $605 + $522.50)   $1,127.50
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Rider Fees will continue to be deducted each Rider Anniversary.
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Rider Benefit Base after 5th Rider Year (= Policy Value - premiums = $130,000 - $25,000)           $ 105,000
Additional Death Benefit after 5th Rider Year = Rider Benefit Percentage *
Rider Benefit Base = 30% * $105,000                                                                $  31,500
Total Death Proceeds (= base policy Death Proceeds + Additional Death Benefit Amount =
   $150,000 + $31,500)                                                                             $ 181,500
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                        Signed for us at our home office.

         /s/ William H. Geiger                    /s/ Jerome C. Vahl
       -------------------------               -------------------------
               SECRETARY                               PRESIDENT<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

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                  [Western Reserve Life Assurance Co. of Ohio]

August 28, 2003

Western Reserve Life Assurance Co. of Ohio
4333 Edgewood Road NE
Cedar Rapids, Iowa  52499-0001

Re:   WRL Freedom Navigator
      Separate Account VA U
      Registration on Form N-4

Dear Sir/Madam:

With regard to the above registration statement, I have examined such documents
and made such inquiries as I have deemed necessary and appropriate, and on the
basis of such examination, have the following opinions:

Fees and charges deducted under the WRL Freedom Navigator policies are those
deemed necessary to appropriately reflect:

(1)      the expenses incurred in the acquisition and distribution of the
         policies;

(2)      the expenses associated with the development and servicing of the
         policies; and

(3)      the assumption of certain risks arising from the operation and
         management of the policies and/or riders to the policy and that
         provides for a reasonable margin of profit.

Fees and charges assessed against the policy values in the variable account
include:

(i)      Service Charge and Administrative Charge;

(ii)     Mortality and Expense Risk Fee (M&E);

(iii)    Taxes (including premium and other taxes if applicable);

(iv)     Surrender Charges; and

(v)      Any applicable rider fees or charges.

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Western Reserve Life Assurance Co. of Ohio
August 28, 2003
Page 2

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the WRL Freedom Navigator, to achieve a
reasonable Return on Investment (ROI), which is within the range of industry
practice with respect to comparable variable annuity products.

Except by coincidence, it is not expected that actual charges assessed in a
given year would exactly offset actual expenses incurred. Acquisition expenses
(as well as major product and/or systems development expenses) are incurred "up
front" and recovered, with a reasonable profit margin, through future years'
charges. In addition, the company cannot increase certain charges under the
policies in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the policies, in
the aggregate, are reasonable in relation to the services rendered, the expenses
expected to be incurred, and the risks assumed by the company.

I hereby consent to the use of this opinion, which is included as an Exhibit to
the registration statement.

/s/ Richard Greer
------------------------------------------
Richard Greer, FSA, MAAA
Managing Actuary
Western Reserve Life Assurance Co. of Ohio

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