Document:

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 reports: (1) dated February 18, 2005, with respect to the statutory-basis financial statements and schedules of Western Reserve Life Assurance Co. of Ohio, and
(2) dated January 31, 2005 with respect to the Western Reserve Life Separate Account VA U, which is available for investment by contract owners of WRL Freedom Premier III ariable Annuity, included in Post-Effective Amendment No. 5 to the
Registration Statement (Form N-6 No. 333-108525) and related Prospectus of Separate Account VA U. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 25, 2005Second Amendment to Lease

 Exhibit 10.1 
  
 SECOND AMENDMENT TO LEASE 
  
 THIS SECOND AMENDMENT TO LEASE is made and entered into as of March 28, 2005
                     by and between FANEUIL HALL MARKETPLACE, LLC, a Delaware limited liability company (as successor to Faneuil Hall Marketplace,
Inc). (“Landlord”), and HARBOR GLOBAL COMPANY LTD., a limited duration company organized under the laws of Bermuda (“Tenant”). 
  
 R E C I T A L S: 
  
 A. Landlord and Tenant entered into a Lease dated October 26,2000, as amended by First Amendment to Lease dated as of December 13, 2000 (collectively the
“Lease”), for Premises containing approximately 3,497 square feet of Rental Area, in the building known as Faneuil Hall Marketplace in Boston, Massachusetts (the “ Premises”); and 
  
 B. Landlord and Tenant desire to amend the terms and conditions of the Lease.

  
 NOW, THEREFORE, in consideration of the sum of One Dollar
($1.00), paid by Landlord and Tenant, each to the other, and the mutual covenants and conditions hereinafter contained, and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Landlord and Tenant
agree as follows: 
  
 1. Definitions. Unless otherwise set
forth in this Second Amendment to Lease, all capitalized terms shall have the same meaning as set forth in the Lease. 
  
 2. Term. The Term of the Lease is hereby extended for a period of 11 months and 21 days (“Extension Term”) commencing October 25, 2005
(“Extension Date”) and expiring October 15, 2006 (“Termination Date”). 
  
 3. Rent for Renewal Term. Effective as of the Extension Date, the Annual Basic Rent payable by Tenant shall be $160,862.00, payable in monthly installments of $13,405.17. 
  
 4. Base Operating Costs and Base Taxes. During the Extension Term (but
not during any Renewal Term), Tenant shall not be obligated to pay Tenant’s Share of Increased Operating Costs or Tenant’s Fractional Share of Taxes. 
  

5. Renewal Options. Tenant acknowledges that this extension of the Lease constitutes the exercise by Tenant of its first option to renew.
Landlord acknowledges that in accordance with Section 4.3 of the Lease, Tenant has provided Landlord with evidence that Tenant’s corporate charter has been extended through the Termination Date. 
  
 6. Full Force and Effect. All other terms, covenants and conditions of
the Lease shall remain the same and continue in full force and effect and shall be deemed unchanged, except as such terms, covenants and conditions of the Lease have been amended or modified by this Agreement. 
  

 1 

 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first above
written. 
  

					
	 	  	FANEUIL HALL MARKETPLACE, LLC
			
	 	  	By:	 	 /s/ John W. Steele III

	 	  	 	 	Authorized Signatory
		
	WITNESS:	  	TENANT: HARBOR GLOBAL COMPANY LTD.
			
	 /s/ Donald H. Hunter

	  	By:	 	 /s/ Stephen G. Kasnet

	 	  	Name:	 	Stephen G. Kasnet
	 	  	Its:	 	President

  
  

 2Agreement Between Gensym Corporation And Cianciotta Holdings Inc

 Exhibit 10.1 
  
 INDEPENDENT CONTRACTOR AGREEMENT 
  
 This Independent Contractor Agreement (“Agreement”) is made and effective this 21st of April, 2005, by and between Cianciotta Holdings Inc. (“Consultant”) and Gensym Corp. (“Company”). 
  
 Now, therefore, Consultant and Company agree as follows: 
  
 1. Engagement. 
  
 Company hereby engages Consultant, and Consultant accepts engagement, to provide to Company Business Development and Selling Services as
mutually agreed by the parties from time to time. Services will be performed by Frank Cianciotta. Consultant represents and warrants that all services shall be provided in a professional and workmanlike manner and in accordance with applicable laws
and regulations. 
  
 2. Term. 
  
 Consultant shall provide services to Company pursuant to this Agreement for a term
commencing on 21st of April 2005 and ending at such time that is mutually agreeable to both parties but shall last
for at least 5 months. This Agreement may be terminated at any time on or after September 21, 2005 by either party, for any or no reason, upon five (5) days prior written notice to the other party. In addition, this Agreement may be terminated
immediately by either party upon any material breach of the terms hereof by the other party or upon any failure by the parties to agree on any matter hereunder requiring the mutual agreement of the parties. 
  
 3. Place of Work and Tools. 
  
 Consultant shall render services primarily at Consultant’s offices, but may be required
from time to time, to provide the services at Company offices or such other places as reasonably requested by Company as appropriate for the performance of particular services. Company shall also loan to the consultant a Sony Vaio laptop for the
term of this agreement. 
  
 4. Time. 
  
 Consultant’s daily schedule and hours worked under this Agreement on a given day shall
generally be subject to Consultant’s discretion and shall be determined by mutual agreement of the parties. Company relies upon Consultant to devote sufficient time as is reasonably necessary to fulfill the spirit and purpose of this Agreement.
The Company and consultant agree that the amount of time shall be approximately 50%, being an average of 10 days per month; provided that Consultant shall not spend more than 10 days per month without Company’s prior written
approval. 
  
 5. Payment. 
  
 Company shall pay Consultant fees at a rate of $650.00 per day. Consultant shall invoice for
services at the middle and end of the month. Services will be billed in half day increments. 
  
 Company will reimburse consultant for reasonable expenses incurred in the performance of this Agreement; provided that any expenses in excess of $1,000 per month shall be subject to Company’s prior
written approval. 
  
 7. Inventions and Proprietary Information.

  
 7.1 Inventions. All inventions, discoveries, computer
programs, data, technology, designs, innovations and improvements (whether or not patentable and whether or not copyrightable) (“Inventions”) related to the business of the Company which are made, conceived, reduced to practice, created,
written, designed or developed by the Consultant, solely or jointly with others and whether during normal business hours or otherwise, during the term of this Agreement or thereafter if resulting or directly derived from Proprietary Information (as
defined below), shall be the sole property of the Company. The Consultant hereby assigns to the Company all Inventions and any and all related patents, copyrights, trademarks, trade names, 

 
and other industrial and intellectual property rights and applications therefore, in the United States and elsewhere, and appoints any officer of the Company
as his duly authorized attorney to execute, file, prosecute and protect the same before any government agency, court or authority. Upon the request of the Company and at the Company’s expense, the Consultant shall execute such further
assignments, documents and other instruments as may be necessary or desirable to fully and completely assign all Inventions to the Company and to assist the Company in applying for, obtaining and enforcing patents or copyrights or other rights in
the United States and in any foreign country with respect to any Invention. The Consultant also hereby waives all claims to moral rights in any Inventions. 
  
 7.2 Proprietary Information. 
  
 (a) The Consultant acknowledges that his relationship with the Company is one of high trust and confidence and that in the course of his service to the
Company he will have access to and contact with Proprietary Information. The Consultant agrees that he will not, during the term of this Agreement or at any time thereafter, disclose to others, or use for his benefit or the benefit of others, any
Proprietary Information or Invention. 
  
 (b) For purposes of this
Agreement, Proprietary Information shall mean, by way of illustration and not limitation, all information (whether or not patentable and whether or not copyrightable) owned, possessed or used by the Company, including, without limitation, any
Invention, formula, vendor information, customer information, apparatus, equipment, trade secret, process, research, report, technical data, know-how, computer program, software, software documentation, hardware design, technology, marketing or
business plan, forecast, unpublished financial statement, budget, license, price, cost and employee list that is communicated to, learned of, developed or otherwise acquired by the Consultant in the course of his service as a consultant to the
Company. 
  
 (c) The Consultant’s obligations under this
Section 7.2 shall not apply to any information that (i) is or becomes known to the general public under circumstances involving no breach by the Consultant or others of the terms of this Section 7.2 or (ii) is generally disclosed to third parties by
the Company without restriction on such third parties. 
  
 (d)
Upon termination of this Agreement or at any other time upon request by the Company, the Consultant shall promptly deliver to the Company all records, files, memoranda, notes, designs, data, reports, price lists, customer lists, drawings, plans,
computer programs, software, software documentation, sketches, laboratory and research notebooks and other documents (and all copies or reproductions of such materials) relating to the business of the Company. 
  
 (e) The Consultant represents that his retention as a consultant with the
Company and his performance under this Agreement does not, and shall not, breach any agreement that obligates him to keep in confidence any trade secrets or confidential or proprietary information of his or of any other party or to refrain from
competing, directly or indirectly, with the business of any other party. The Consultant shall not disclose to the Company any trade secrets or confidential or proprietary information of any other party. 
  
 7.3 Remedies. The Consultant acknowledges that any breach of the
provisions of this Section 7 shall result in serious and irreparable injury to the Company for which the Company cannot be adequately compensated by monetary damages alone. The Consultant agrees, therefore, that, in addition to any other remedy it
may have, the Company shall be entitled to enforce the specific performance of this Agreement by the Consultant and to seek both temporary and permanent injunctive relief (to the extent permitted by law) without the necessity of proving actual
damages. 

 9. Independent Contractor. 
  
 Consultant is and throughout this Agreement shall be an independent contractor and not an employee, partner or agent of Company. Consultant
shall not be entitled to nor receive any benefit normally provided to Company’s employees such as, but not limited to, vacation payment, retirement, health care or sick pay. Company shall not be responsible for withholding income or other taxes
from the payments made to Consultant. Consultant shall be solely responsible for filing all returns and paying any income, social security or other tax levied upon or determined with respect to the payments made to Consultant pursuant to this
Agreement. 
  
 IN WITNESS WHEREOF, this Agreement has been executed by the parties
as of the date first above written. 
  

							
	Cianciotta Holdings Inc.	 	Gensym Corp.
				
	By:	 	 /s/ Frank Cianciotta

	 	By:	 	 /s/ Kim Mayyasi

	Name:	 	Frank Cianciotta	 	Name:	 	Kim Mayyasi
	Title:	 	President	 	Title:	 	President and Chief Executive Officer

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