Document:

Exhibit 10.A

 Exhibit 10(a) 
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
  
 April 14, 2006 
  
 Board of Directors 
 Western Reserve Life Assurance Co. of Ohio 
 WRL Series Annuity Account 
 4333 Edgewood Road, NE 
 Cedar Rapids, IA. 52499-0001 
  

	 	RE:	WRL Series Annuity Account 

 WRL Freedom Attainer

 File No. 33-49556/811-5672 
  
 Gentlemen: 
  
 We hereby consent to the use of our name under the caption “Legal Matters” in the Statement of Additional Information contained in Post-Effective Amendment No. 20 to the Registration Statement to Form
N-4 (file No. 33-49556) of the WRL Series Annuity Account filed by Western Reserve Life Assurance Co. of Ohio with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose
consent is required under Section 7 of the Securities Act of 1933. 
  

			
	Very truly yours,
	
	 Sutherland Asbill & Brennan LLP

		
	By:	 	/s/    FREDERICK R.
BELLAMY        
	 	 	Frederick R. Bellamy, Esq.Exhibit 10.B

 EXHIBIT (10)(b) 
 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 Western Reserve Life Assurance Co. of Ohio and (2) dated March 3, 2006, with respect to the financial
statements of WRL Series Annuity Account, included in Post-Effective Amendment No. 20 to the Registration Statement (Form N-4 No. 333-49556) under the Securities Act of 1933 and related Prospectus of WRL Series Annuity Account. 

/s/ Ernst & Young LLP 
 Des
Moines, Iowa 
 April 24, 2006Exhibit 10.C

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

 [Western Reserve Life Assurance Co. of Ohio Letterhead] 
  
 April 14, 2006 
  
 Western Reserve Life Assurance Co. of Ohio 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	WRL Freedom Attainer® Variable Annuity 

	    	WRL Series Annuity Account 

	    	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 Attainer® 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; 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. 

 Western Reserve Life Assurance Co. of Ohio 
 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 WRL Freedom Attainer® 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 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 OhioExhibit 10.A

 Exhibit 10(a) 
  
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
  
 April 14, 2006 
  
 Board of Directors 
 Western Reserve Life
Assurance Co. of Ohio 
 WRL Series Annuity Account 
 4333
Edgewood Road, NE 
 Cedar Rapids, IA. 52499-0001 
  

	 	RE:	WRL Series Annuity Account 

 WRL Freedom Bellwether

 File No. 33-49550/811-5672 
  
 Gentlemen: 
  
 We hereby consent to the use of our name under the caption “Legal Matters” in the Statement of Additional Information contained in Post-Effective Amendment No. 21 to the Registration Statement to Form
N-4 (file No. 33-49550) of the WRL Series Annuity Account filed by Western Reserve Life Assurance Co. of Ohio with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose
consent is required under Section 7 of the Securities Act of 1933. 
  

			
	 Very truly yours,
  
 Sutherland Asbill & Brennan LLP

		
	By:	 	/s/    FREDERICK R.
BELLAMY        
	 	 	Frederick R. Bellamy, Esq.Exhibit 10.B

 EXHIBIT (10)(b) 
 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 Western Reserve Life Assurance Co. of Ohio and (2) dated March 3, 2006, with respect to the financial
statements of the WRL Series Annuity Account, included in Post-Effective Amendment No. 21 to the Registration Statement (Form N-4 No. 33-49550) under the Securities Act of 1933 and related Prospectus of WRL Series Annuity Account.

 /s/ Ernst & Young LLP 
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.C

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

 [Western Reserve Life Assurance Co. of Ohio Letterhead] 
  
 April 14, 2006 
  
 Western Reserve Life Assurance Co. of Ohio 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	WRL Freedom Bellwether® Variable Annuity 

 WRL Series Annuity Account

 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 Bellwether® 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; 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. 

 Western Reserve Life Assurance Co. of Ohio 
 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 WRL Freedom Bellwether® 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 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 OhioForm of Non-Employee Director Non-Qualified Stock Option Agreement

 EXHIBIT 10.1 
 STEPAN COMPANY 
 NON-EMPLOYEE DIRECTOR 
 NON-QUALIFIED STOCK OPTION AGREEMENT 
 2006 INCENTIVE COMPENSATION PLAN 
 THIS AGREEMENT, dated as of the      day of             ,
20    , and entered into by and between Stepan Company, a Delaware corporation (the “Company”), and
                     (the “Participant”). 
 WITNESSETH THAT: 
 IT IS AGREED, by and between the parties hereto, as follows: 
 1. In accordance with the provisions of the Stepan Company 2006 Incentive Compensation Plan (the “Plan”), the Company hereby grants to the
Participant a Non-Qualified Stock Option to purchase a total of              shares of common stock of the Company (“Common Stock”). The option price of each share of
Common Stock subject to this Agreement shall be $            . The right to exercise the option shall be subject to the terms and conditions of the Plan and this Agreement, shall not
be exercisable until the Participant completes two (2) continuous years of service as a Non-Employee Director following the date first written above and shall expire at the earliest of the date which is eight (8) years after the date of
the grant or the date on which the Participant’s service to the Company as a Non-Employee Director terminates for any reason, except if the termination results by reason of the Non-Employee Director’s Retirement, death or his becoming
Disabled (as defined in the Plan). 
 2. This option may be exercised in whole or in part by filing a written notice with the Secretary of
the Company at its corporate headquarters or with such other administrator prior to the date the option expires. Such notice shall specify the number of shares of Common Stock which the Participant elects to purchase and shall be accompanied by
payment of the purchase price for such shares. Subject to the provisions of the following sentence, payment shall be made in cash or by check payable to the Company. All or a portion of such required amount may be paid by delivery of shares of
Common Stock having an aggregate fair market value which is equal to the amount of cash which would otherwise be required. 
 3. In the event
of a corporate transaction involving the Company (including, without limitation, any stock dividend, stock split, extraordinary cash dividend, recapitalization, reorganization, merger, consolidation, split-up, spin-off, combination or exchange of
shares), the aggregate number of shares of Common Stock subject to this Agreement and the terms of the outstanding stock options may be equitably adjusted by the Compensation and Development Committee of the Board of Directors (the
“Committee”), in its sole discretion. 
 4. Except as otherwise provided by the Committee, no Award under the Plan, and no interest
therein, shall be transferable except by the Participant by will or by the laws of descent 

 and distribution, or, to the extent not inconsistent with the applicable provisions of the Internal Revenue Code of 1986,
as amended (the “Code”), pursuant to a qualified domestic relations order (as that term is defined by the Code). All Awards shall be exercisable during a Participant’s lifetime only by the Participant. After a Participant’s
death, Awards shall be exercisable, to the extent exercisable by the Participant on the date of his death, by the executor or administrator of the Participant’s estate or by the person or persons who shall have acquired the Award from the
Participant by bequest or inheritance, subject to the terms of the Plan and the agreement between the Company and the Participant evidencing such Award. 
  

			
	STEPAN COMPANY
		
	BY:	 	  

		 	F. Quinn Stepan, Jr.
		 	President and Chief Executive Officer
		 	  
  

		 	Participant

  

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