Document:

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                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

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           [Transamerica Occidental Life Insurance Company Letterhead]

April 1, 2004

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.

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

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Transamerica Occidental Life Insurance Company
April 1, 2004
Page 2

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/ Tim Bennett
-------------------------------------------------
Tim Bennett, ASA, MAAA
Assistant Actuary
Transamerica Occidental Life Insurance CompanyCancellation Agreement  dated December 19, 2003--Daniel T. Garey

 Exhibit 10(a) 
  
 CANCELLATION AGREEMENT 
  
 THIS AGREEMENT is made and entered into as of December 19, 2003 by and among Parker-Hannifin Corporation (the “Company”), Daniel T. Garey. (the
“Executive”) and the Daniel T. Garey and Diane Worthington-Garey Irrevocable Trust dated December 22, 1999 (the “Trust”). 
  
 RECITALS 
  
 A. The Company and the Executive are parties to an Exchange Agreement dated as of February 22, 2000 (the “Exchange Agreement”) whereby the
Executive agreed to the surrender of a portion of his future bonuses in the amount of $45,000 per year for five (5) years in exchange for the Company’s agreement to be bound by the terms of an Executive Estate Protection Plan Document (as
defined in the Exchange Agreement). To date, the Executive has surrendered $174,655 in bonuses (the “Current Bonus Surrender”). 
  
 B. The Company, the Executive and the Trust are parties to an Executive Estate Protection Agreement dated as of February 22, 2000 (the “EEP
Agreement”) whereby the Company has agreed to provide life insurance for the benefit of the Executive and his wife by funding the premiums on a Policy (as defined in the EEP Agreement) to be owned by the Trust. To date, the Company has paid
$492,829 in premiums for the Policy (the “Premiums Paid”). 
  
 C. In September 2003, the Internal Revenue Service issued final regulations (the “Tax Regulations”) which have a significant negative affect on the Executive from a financial standpoint relative to the tax treatment of the
Executive’s benefits under the EEP Agreement; and 
  
 D. As a
result of the Tax Regulations, the Executive has requested that the Company and the Trust agree to the cancellation of their respective obligations under the Exchange Agreement and EEP Agreement. 
  
 E. The Company and the Trust are willing to accommodate the Executive’s
request to cancel their respective obligations under the Exchange Agreement and the EEP Agreement 

 pursuant to the terms and conditions stated herein, which are specifically designed to assure economic recovery by the
Company of all premiums paid by the Company for the Policy. 
  
 AGREEMENT 
  
 1. The Executive, the Company and
the Trust agree that the Exchange Agreement and the EEP Agreement shall be cancelled effective December 23, 2003 (the “Effective Date”) and, except as specifically provided herein, no party shall have any further obligation thereunder. For
the avoidance of doubt, as of the Effective Date, (a) Surrendered Compensation (as defined in the Exchange Agreement) shall no longer be deducted from the Executive’s future bonuses from the Company; and (b) the Company shall have no further
obligation to pay premiums for the Policy. 
  
 2. As of the
Effective Date, the Trust and the Company shall instruct the Insurer (as defined in the EEP Agreement) in writing that they wish to surrender the Policy for its cash value (the “Cash Value”), payable to the Company in repayment for the
Premiums Paid. The Cash Value shall belong to the Company. 
  
 3.
As of the Effective Date, the Company shall credit the Executive’s account in the Company’s Executive Deferral Plan (the “EDP Account”) with an amount equal to the difference between Current Bonus Surrender minus the Cash Value
Shortfall (the “EDP Credit”). The EDP Credit shall be allocated to the EDP Account in the same manner as the Executive’s current investment elections for the EDP Account. As used herein, the “Cash Value Shortfall” shall mean
the difference between the Premiums Paid minus the Cash Value received by the Company. 
  
 4. The provisions contained in Section 4 of the Exchange Agreement that obligate the Company to disregard the Surrendered Compensation for purposes of determining the Executive’s benefits under the Company’s
Supplemental Executive Retirement Program shall survive the cancellation of the Exchange Agreement. 
  

 2 

 5. This Agreement shall be governed by and construed under the laws of the State of Ohio. 
  
 IN WITNESS WHEREOF, the Company, the Executive and the Trust have executed
this Agreement as of the date first above written. 
  

			
	PARKER-HANNIFIN CORPORATION
		
	By:	 	/s/ T. K. Pistell
		
	Title:	 	V.P. Finance & Admin., CFO
	
	/s/ Daniel T. Garey
	Daniel T. Garey.
	
	DANIEL T. GAREY AND DIANE WORTHINGTON-GAREY IRREVOCABLE TRUST DATED DECEMBER 22, 1999
		
	By:	 	 /s/ William Kobyljanec
      12-19-03
      Trustee

  

 3Cancellation Agreement dated December 19, 2003--Thomas A. Piraino, Jr.

 Exhibit 10(b) 
  
 CANCELLATION AGREEMENT 
  
 THIS AGREEMENT is made and entered into as of December 19, 2003 by and among Parker-Hannifin Corporation (the “Company”), Thomas A. Piraino, Jr.
(the “Executive”) and the Thomas A. Piraino, Jr. and Barbara C. McWilliams Irrevocable Trust dated September 1, 2000 (the “Trust”). 
  
 RECITALS 
  
 A. The Company and the Executive are parties to an Exchange Agreement dated as of October 12, 2000 (the “Exchange Agreement”) whereby the
Executive agreed to the surrender of a portion of his future bonuses in the amount of $40,000 per year for seven (7) years in exchange for the Company’s agreement to be bound by the terms of an Executive Estate Protection Plan Document (as
defined in the Exchange Agreement). To date, the Executive has surrendered $123,350 in bonuses (the “Current Bonus Surrender”). 
  
 B. The Company, the Executive and the Trust are parties to an Executive Estate Protection Agreement dated as of October 12, 2000 (the “EEP
Agreement”) whereby the Company has agreed to provide life insurance for the benefit of the Executive and his wife by funding the premiums on a Policy (as defined in the EEP Agreement) to be owned by the Trust. To date, the Company has paid
$608,173 in premiums for the Policy (the “Premiums Paid”). 
  
 C. In September 2003, the Internal Revenue Service issued final regulations (the “Tax Regulations”) which have a significant negative affect on the Executive from a financial standpoint relative to the tax treatment of the
Executive’s benefits under the EEP Agreement; and 
  
 D. As a
result of the Tax Regulations, the Executive has requested that the Company and the Trust agree to the cancellation of their respective obligations under the Exchange Agreement and EEP Agreement. 
  
 E. The Company and the Trust are willing to accommodate the Executive’s
request to cancel their respective obligations under the Exchange Agreement and the EEP Agreement 

 pursuant to the terms and conditions stated herein, which are specifically designed to assure economic recovery by the
Company of all premiums paid by the Company for the Policy. 
  
 AGREEMENT 
  
 1. The Executive, the Company and
the Trust agree that the Exchange Agreement and the EEP Agreement shall be cancelled effective December 23, 2003 (the “Effective Date”) and, except as specifically provided herein, no party shall have any further obligation thereunder. For
the avoidance of doubt, as of the Effective Date, (a) Surrendered Compensation (as defined in the Exchange Agreement) shall no longer be deducted from the Executive’s future bonuses from the Company; and (b) the Company shall have no further
obligation to pay premiums for the Policy. 
  
 2. As of the
Effective Date, the Trust and the Company shall instruct the Insurer (as defined in the EEP Agreement) in writing that they wish to surrender the Policy for its cash value (the “Cash Value”), payable to the Company in repayment for the
Premiums Paid. The Cash Value shall belong to the Company. 
  
 3.
As of the Effective Date, the Company shall credit the Executive’s account in the Company’s Executive Deferral Plan (the “EDP Account”) with an amount equal to the difference between Current Bonus Surrender minus the Cash Value
Shortfall (the “EDP Credit”). The EDP Credit shall be allocated to the EDP Account in the same manner as the Executive’s current investment elections for the EDP Account. As used herein, the “Cash Value Shortfall” shall mean
the difference between the Premiums Paid minus the Cash Value received by the Company. 
  
 4. The provisions contained in Section 4 of the Exchange Agreement that obligate the Company to disregard the Surrendered Compensation for purposes of determining the Executive’s benefits under the Company’s
Supplemental Executive Retirement Program shall survive the cancellation of the Exchange Agreement. 
  

 2 

 5. This Agreement shall be governed by and construed under the laws of the State of Ohio. 
  
 IN WITNESS WHEREOF, the Company, the Executive and the Trust have executed
this Agreement as of the date first above written. 
  
 PARKER-HANNIFIN CORPORATION 
  
 By: /s/
T. K. Pistell 
  
 Title: V.P. Finance &
Admin., CFO 
  
  
 /s/ Thomas A. Piraino, Jr. 
 Thomas A. Piraino, Jr. 
  
  
 THOMAS A. PIRAINO, JR. AND BARBARA C. 
 MCWILLIAMS IRREVOCABLE TRUST DATED 
 SEPTEMBER 1, 2000 
  
 By: /s/ William Kobyljanec 
 12-19-03 
 Trustee 
  

 3

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