Document:

<PAGE>

                                EXHIBIT (10)(a)

                        CONSENT OF INDEPENDENT AUDITORS
<PAGE>

                        Consent of Independent Auditors

We consent to the reference to our firm under the caption "Independent Auditors"
in the Statement of Additional Information and to the use of our reports
(1) dated February 15, 2002 with respect to the statutory-basis financial
statements and schedules of Transamerica Life Insurance Company and (2) dated
February 1, 2002 with respect to the subaccounts of Transamerica Life Insurance
Company Separate Account VA C, which are available for investment by contract
owners of the Extra Variable Annuity, included in Post-Effective Amendment
No. 12 to the Registration Statement (Form N-4 No. 333-83957) and related
Prospectus of the Transamerica Extra Variable Annuity.

                                                           /s/ Ernst & Young LLP

Des Moines, Iowa
April 25, 2002<PAGE>

                                EXHIBIT (10)(b)
                                ---------------

                        OPINION AND CONSENT OF ACTUARY
<PAGE>

               [Transamerica Life Insurance Company Letterhead]

April 10, 2002

Transamerica Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499-0001

Re:   Separate Account VA C
      Registration on Form N-4; SEC File No. 333-83957

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 Transamerica EXTRA Variable Annuity 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,

(3)   the assumption of certain risks arising from the operation and management
      of the Policies and that provides for a reasonable margin of profit.

Fees and charges assessed include:

(i)   Service Charge and Administrative Charge

(ii)  Surrender Charge

(iii) Mortality and Expense Risk Free (M & E)

(iv)  Taxes (including Premium and other Taxes if applicable)

(v)   Any applicable rider fees or charges

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Transamerica EXTRA Variable Annuity, to
achieve a reasonable Return on Investment (ROI), which is within the range of
industry practice with respect to comparable variable annuity products.
<PAGE>

Transamerica Life Insurance Company
Page 2
April 10, 2002

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/ Calvin R. Birkey
---------------------------------------
Calvin R. Birkey, FSA, MAAA
Managing Actuary
Transamerica Life Insurance Company<PAGE>

                                EXHIBIT (10)(a)

                        CONSENT OF INDEPENDENT AUDITORS
<PAGE>

                        Consent of Independent Auditors

We consent to the reference to our firm under the caption "Independent Auditors"
in the Statement of Additional Information and to the use of our reports
(1) dated February 15, 2002 with respect to the statutory-basis financial
statements and schedules of Transamerica Occidental Life Insurance Company and
(2) dated February 1, 2002 with respect to the subaccounts of Separate
Account VA-2L, which are available for investment by contract owners
of the Dreyfus/Transamerica Triple Advantage Variable Annuity, included in
Post-Effective Amendment No. 21 to the Registration Statement (Form N-4
No. 33-49998) and related Prospectus of Dreyfus/Transamerica Triple Advantage
Variable Annuity.

                                                           /s/ Ernst & Young LLP

Des Moines, Iowa
April 25, 2002<PAGE>

                                EXHIBIT (10)(b)
                                ---------------

                        OPINION AND CONSENT OF ACTUARY
<PAGE>

          [Transamerica Occidental Life Insurance Company Letterhead]

April 10, 2002

Transamerica Occidental Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499-0001

Re:    Separate Account VA-2L
       Registration on Form N-4  SEC File No. 33-49998

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 Dreyfus/Transamerica Triple Advantage
Variable Annuity 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,

(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)   Surrender Charge

(iii)  Mortality and Expense Risk Fee (M&E)

(iv)   Taxes (including premium and other taxes if applicable)

(v)    Any applicable rider fees or charges

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Dreyfus/Transamerica Triple Advantage
Variable Annuity, to achieve a reasonable Return on Investment (ROI), which is
within the range of industry practice with respect to comparable variable
annuity products.
<PAGE>

Transamerica Occidental Life Insurance Company
April 10, 2002
Page 2

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/ Calvin R. Birkey
----------------------------------------------
Calvin R. Birkey, FSA, MAAA
Managing Actuary
Transamerica Occidental Life Insurance Company<PAGE>

                                   EXHIBIT 4.2

                             AMENDMENT NO. 1 TO THE
                             RWD TECHNOLOGIES, INC.
                    AMENDED 1998 OMNIBUS STOCK INCENTIVE PLAN

                              W I T N E S S E T H:
                              - - - - - - - - - -

     WHEREAS, Section 7(f) of the RWD Technologies, Inc. Amended 1998 Omnibus
Stock Incentive Plan (the "Plan") authorizes the Board of Directors (the
"Board") of RWD Technologies, Inc., a Maryland corporation (the "Corporation"),
to amend the Plan at any time; and

     WHEREAS, the Board now finds it desirable and in the best interests of the
Corporation to increase the number of shares of common stock of the Corporation,
par value $0.10 per share (the "Common Stock"), authorized for issuance under
the Plan by 2,000,000 shares.

     NOW, THEREFORE, the Plan is amended, effective as of February 20, 2002, as
follows:

                              First and Only Change
                              ---------------------

     The first two sentences of Section 4 of the Plan is amended in its entirety
to read as follows (revisions are indicated by double-underscoring):

          "Subject to adjustments as provided in Section 7(d) of the Plan, the
     shares of Common Stock that may be issued with respect to Awards granted
     under the Plan shall not exceed an aggregate of 7,500,000 shares of Common
                                                     =========
     Stock. Prior to February 20, 2002, the maximum number of shares that may be
                     =================
     issued with respect to Awards granted under the Plan was 5,500,000."
                                                              =========

     IN WITNESS WHEREOF, the Corporation has caused this Amendment to be
executed by its duly authorized officers this 20th day of February, 2002.

ATTEST:                                     RWD TECHNOLOGIES, INC.

By: /s/ Laurens MacLure, Jr.,               By: /s/ Robert W. Deutsch
    ------------------------------------        --------------------------------
         Laurens MacLure, Jr., Secretary             Robert W. Deutsch, Chairman
                                                     and CEO<PAGE>

                                   EXHIBIT 4.4

                             AMENDMENT NO. 1 TO THE
                             RWD TECHNOLOGIES, INC.
                AMENDED AND RESTATED EMPLOYEE STOCK PURCHASE PLAN

                              W I T N E S S E T H:
                              - - - - - - - - - -

     WHEREAS, Section 20 of the RWD Technologies, Inc. Amended and Restated
Employee Stock Purchase Plan (the "Plan") authorizes the Board of Directors (the
"Board") of RWD Technologies, Inc., a Maryland corporation (the "Corporation"),
to amend the Plan at any time; and

     WHEREAS, the Board now finds it desirable and in the best interests of the
Corporation to increase the number of shares of common stock of the Corporation,
par value $0.10 per share ("the Common Stock"), authorized for issuance under
the Plan by 400,000 shares.

     NOW, THEREFORE, the Plan is amended, effective as of February 20, 2002, as
follows:

                              First and Only Change
                              ---------------------

     Section 1 of the Plan is amended in its entirety to read as follows:

          "Subject to adjustment as provided herein, the aggregate number of
     shares of Common Stock that may be made available for purchase under the
     Plan is 875,000 shares. The shares issuable under the Plan may, in the
     discretion of the Board of Directors of the Company (the "Board"), be
     authorized but unissued shares of Common Stock, shares purchased on the
     open market, or shares from any other proper source."

     IN WITNESS WHEREOF, the Corporation has caused this Amendment to be
executed by its duly authorized officers this 20th day of February, 2002.

ATTEST:                                   RWD TECHNOLOGIES, INC.

By: /s/ Laurens MacLure, Jr.,             By: /s/ Robert W. Deutsch
    ------------------------------------     -----------------------------------
         Laurens MacLure, Jr., Secretary           Robert W. Deutsch, Chairman
                                                   and CEO

                                      -9-

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