Document:

Form of Embarq Corporation Short-Term Incentive Plan

 Exhibit 10.14 
 FORM OF 
 EMBARQ CORPORATION 
 Short-Term Incentive Plan 
 Article I 
 Purpose and Definitions 
  

	1.1	Purpose. Embarq Corporation hereby adopts the Embarq Corporation Short-Term Incentive Plan (“Plan”) effective January 1, 2006. The Plan is intended to
further the Company’s objectives by offering, in its sole discretion, competitive incentive compensation to employees who make contributions to those objectives. 

  

	1.2	Definitions. As used in this Plan: 

 Board means the Board of Directors of the Company. 
 Committee means the Compensation Committee of the
Board. 
 Company means Embarq Corporation. 
 Disability means a Participant’s termination of employment upon becoming eligible for benefits under the Company’s long-term disability plan. 
 Involuntary Termination without Cause means a Participant’s termination of employment under circumstances in which the Participant is
eligible for severance under the Company’s separation pay plan or policy. 
 Participant means an employee designated by
the Committee to participate in the Plan. 
 Performance Goals means the objective or objectives established by the Committee
under the Plan for measuring performance of Participants. Performance Goals may be described in terms of Company-wide objectives or objectives that are related to the performance of the individual Participant or of the division, department, or
function within the Company in which the Participant works. 
 Performance Period means a calendar year or other twelve-month
period established by the Committee. 
 Principal Senior Officer means an officer of the Company who is
subject to Section 16 of the Securities Exchange Act of 1934 and any other officer of the Company who reports directly to the Company’s Chief Executive Officer or Chief Operating Officer. 

 Retirement means a Participant’s termination of employment upon or after attaining age
65. 
  
 Article II 
 Administration 
  

	2.1	Administration. The Committee in its discretion shall be responsible for the administration of the Plan. The Committee is authorized to interpret the Plan, to
prescribe, amend, and rescind rules and regulations deemed advisable to protect the interests of the Company, and to make all other administrative determinations necessary for the efficient administration of the Plan. Any determination,
interpretation or other action made or taken by the Committee under the Plan’s provisions shall be conclusive and binding upon all Participants and all other persons. 

  

	2.2	Delegation by Committee. The Committee may delegate to a Principal Senior Officer or a committee of Principal Senior Officers the right to select Participants and
grant awards under the Plan to employees who are not Principal Senior Officers. The Principal Senior Officer or Committee of Principal Senior Officers shall have the same powers to make determinations under the Plan with respect to those awards as
the Committee has under this Plan, provided that all decisions must be consistent with any limitations or directions the Committee. In addition, the Committee may delegate to one or more senior staff the day-to-day administration of the Plan.

  
 Article III 
 Participation 
  

	3.1	Eligibility. For each Performance Period, the Committee will determine in its discretion which employees, who are in a position to influence the Company’s
success, will participate in the Plan. 

  

	3.2	New hires and changes in position. Employees hired or promoted during a Performance Period into a position appropriate for participation in
this Plan may either participate in the already existing period on a pro-rated basis, or be held out until the beginning of the next Performance Period. Participants who transfer into a position no longer appropriate for participation in this Plan
may either continue to participate in the already existing Performance Period, participate on a pro-rated basis up to the date of the transfer, or cease participation for the entire Performance Period. These determinations will be made by the
Committee. 

	3.3	Terminations. Participants who terminate their employment during the Performance Period may be entitled to a prorated award if that termination is by reason of
Disability, Retirement, or Involuntary Termination without Cause. Participants who die during the Performance Period may be entitled to a prorated award based on a percentage of target opportunity payable as soon as practicable after the
Participant’s death as determined by the Committee. Participants who terminate employment during the Performance Period for any other reason will forfeit their award under the Plan, unless determined otherwise by the Committee.

  
 Article IV 
 Payment of Award 
  

	4.1	Determining amount of the award. The Committee will determine in its discretion the award earned by each Participant for any Performance Period based on the
Participant’s target opportunity and the achievement of Performance Goals during the Performance Period. Except in the case of any Principal Senior Officer whose award, if any, shall be determined by the Committee, the Committee may delegate to
a Principal Senior Officer or a committee of Principal Senior Officers authority to determine any award under the Plan to a Participant who is not a Principal Senior Officer. 

  

	4.2	Adjustment of awards. The Committee may make adjustments in the Performance Goals to compensate for any changes that significantly alter the basis upon which the goals
were determined. The Committee also may make adjustments, in its sole discretion, to the amounts of any awards as needed to achieve fair and equitable distribution of awards. These adjustments may be made before or after the end of the Performance
Period. 

  

	4.3	Timing of payment. Payments of awards will be made only after approval by the Committee. Payments will be made no later than two and one-half months following the end
of the applicable Performance Period. 

  
 Article
V 
 General Provisions 
  

	5.1	Non-transferability. Except as specified by the Committee, a Participant’s rights and interests under the Plan shall not be in any manner subject to anticipation,
alienation, sale, transfer, assignment, pledge, encumbrance or charge prior to actual receipt of payment of any award by the Participant; and any attempt to so anticipate, alienate, sell, transfer, assign, pledge, encumber or charge prior to such
receipt shall be void. 

  

	5.2	Payroll taxes. The Company shall have the right to deduct from all awards any taxes required by law to be withheld with respect to awards. 

	5.3	Continuance of employment. Nothing in the Plan or any action taken because of the Plan will confer upon any Participant the right to be retained in the service of the
Company nor limit the right of the Company to discharge or otherwise deal with any Participant without regard to the existence of the Plan. 

  

	5.4	Amendment and termination. The Board may terminate, amend or modify the Plan at anytime without notice to or consent of any Participant. All awards are purely
discretionary in the judgment of the Committee. This Plan does not constitute a promise or agreement as to either the payment or amount of any award. 

  

	5.5	Legal requirements. The designation of any Participant and any opportunity in the Plan, together with the payment of any award, will be subject to all applicable
federal, state and local laws, rules and regulations. The Plan will be construed in accordance with and governed by the laws of the State of Kansas. 

  

	5.6.	Unfunded Plan. The Plan shall at all times be entirely unfunded and no provision shall at any time be made with respect to segregating assets of the Company for
payment of any awards hereunder. No participant or any other person shall have any interest in any particular assets of the Company by reason of the right to receive an award under the Plan and any such Participant or any other person shall have
only the rights of a general unsecured creditor of the Company or any subsidiary thereof with respect to any rights under the Plan.Exhibit 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 report dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company, included in
Post-effective Amendment No. 3 to the Registration Statement (Form N-4 No. 333-110049) and related Prospectus of Separate Account VA Q. 
  
 /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:	Flexible Premium Variable Annuity - B 

 Separate
Account VA Q 
 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 Flexible Premium Variable Annuity – B 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)	Mortality and Expense Risk Fee (M&E) 

  

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

  

	(iv)	Any applicable rider fees or charges 

 Transamerica Life Insurance Company 
 April 14, 2006 
 Page 2 
  
 The magnitude of each of the individual charges listed above in (i) through (iv) is
established in the pricing of the Flexible Premium Variable Annuity - B, 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/    R. GENE HAUSER        
	R. Gene Hauser
	 Associate Actuary
 Transamerica Life Insurance Company

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