Document:

Exhibit 10.B

 EXHIBIT (10)(b) 
  
 OPINION AND CONSENT OF ACTUARY 

 [Transamerica Occidental Life Insurance Company Letterhead] 
  
 April 14, 2006 
  
 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 contracts are those deemed necessary to appropriately reflect: 
  

	(1)	the expenses incurred in the acquisition and distribution of the Contracts, 

  

	(2)	the expenses associated with the development and servicing of the contracts, 

  

	(3)	the assumption of certain risks arising from the operation and management of the contracts 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 Charge 

  

	(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. 

 Transamerica Occidental Life Insurance Company 
 April 14, 2006 
 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 Contracts in the pricing process. 
  
 Therefore, in my opinion, the fees and charges deducted under the contract 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/    R. GENE HAUSER         
	 R. Gene Hauser FSA, MAAA
 Actuary

	Transamerica Occidental Life Insurance CompanyExhibit 10.A

 EXHIBIT (10)(a) 
  
 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

 Consent of Independent Registered Public Accounting Firm 
  
 We consent to the reference to our firm under the caption “Independent Registered Public
Accounting Firm” in the Statement of Additional Information and to the use of our reports: (1) dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company and
(2) dated February 3, 2006, with respect to the subaccounts of Separate Account VA J, which are available for investment by contract owners of Immediate Income Builder II, included in Post-Effective Amendment No. 5 to the Registration
Statement (Form N-4 No. 333-63086) under the Securities Act of 1933 and related Prospectus of Immediate Income Builder II. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.B

 EXHIBIT (10)(b) 
  
 OPINION AND CONSENT OF ACTUARY 

 [Transamerica Life Insurance Company Letterhead] 
  
 April 14, 2006 
  
 Transamerica Life Insurance Company 
 4333
Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Separate Account VA J 

	 	Registration on Form N-4 

	 	SEC File No. 333-63086 

  
 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 Immediate Income Builder II contracts are
those deemed necessary to appropriately reflect: 
  

	(1)	the expenses incurred in the acquisition and distribution of the contracts, 

  

	(2)	the expenses associated with the development and servicing of the contracts, 

  

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

  
 Fees and charges assessed against the contract values 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 

  

	(v)	Any applicable rider fees or charges 

 Transamerica Life Insurance Company 
 Page 2 
 April 14, 2006 
  
 The magnitude of each of the individual charges listed above in (i) through (v) is established in the pricing of the Immediate Income Builder II, to achieve a
reasonable Return on Investment (ROI), which is within the range of industry practice with respect to comparable variable immediate 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 contracts in
the pricing process. 
  
 Therefore, in my opinion, the fees and charges deducted
under the contracts, 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/    R. Gene Hauser        
	R. Gene Hauser,
	FSA, MAAA Actuary
	 Transamerica Life Insurance CompanyExhibit 10.A

 EXHIBIT (10)(a) 
  

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

 Consent of Independent Registered Public Accounting Firm 
  
 We consent to the reference to our firm under the caption “Independent Registered Public
Accounting Firm” in the Statement of Additional Information and to the use of our reports: (1) dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Financial Life Insurance
Company and (2) dated February 3, 2006, with respect to the subaccounts of Separate Account VA-2LNY, which are available for investment by contract owners of the Dreyfus/Transamerica Triple Advantage Variable Annuity, included in
Post-Effective Amendment No. 3 to the Registration Statement (Form N-4 No. 333-104243) under the Securities Act of 1933 and related Prospectus of Dreyfus/Transamerica Triple Advantage Variable Annuity. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.B

 EXHIBIT (10)(b) 
  
 OPINION AND CONSENT OF ACTUARY 

 [Transamerica Financial Life Insurance Company Letterhead] 
  
 April 14, 2006 
  
 Transamerica Financial Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Separate Account VA-2LNY 

 Registration on Form
N-4    SEC File No. 333-104243 
  
 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 contracts are those deemed necessary to appropriately reflect: 
  

	(1)	the expenses incurred in the acquisition and distribution of the contracts, 

  

	(2)	the expenses associated with the development and servicing of the contracts, 

  

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

  
 Fees and charges assessed against the contract 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 

  

	(v)	Any applicable rider fees or charges 

 Transamerica Financial Life Insurance Company 
 April 14, 2006 
 Page 2 
  

 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. 
  
 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 contract in the pricing process. 
  
 Therefore, in my opinion, the fees and charges deducted under the contracts, 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/    R. GENE HAUSER        
	 R. Gene Hauser, FSA, MAAA 
 Actuary
 Transamerica Financial Life Insurance
Company

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