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 Enhancer 

	 	  	File No. 333-93169/811-5672 

  
 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. 8 to the Registration Statement to Form N-4 (file No. 333-93169) 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. 8 to the Registration Statement (Form N-4 No. 333-93169) under the Securities Act of 1933 and related Prospectus of WRL Series Life 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 Enhancer® 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 Enhancer® 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 Enhancer® 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 Premier

 File No. 333-82705/811-5672 
  
 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. 11 to the Registration Statement to Form N-4 (file No. 333-82705) 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. 11 to the Registration Statement (Form N-4 No. 333-82705) 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 Premier® 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 Premier® 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 Premier® 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 OhioAgreement re: transfer of certain copyrights

 Exhibit 10.1 
 AGREEMENT REGARDING TRANSFER OF 
 CERTAIN COPYRIGHTS AND AMENDMENT TO 
 EXISTING AGREEMENTS 
 This Agreement
Regarding the Transfer of Certain Copyrights and Amendment to Existing Agreements (“Agreement”) is dated April 24, 2006, by and between Prosoft Learning Corporation, a Nevada corporation (“Prosoft”) and ProsoftTraining
Japan, Inc., a Japanese corporation (previously referred to as “PJK,” now known as “PTJ”). 
 WHEREAS: 
  

	A.	Prosoft and PTJ entered into (i) a Trademark License and Distribution Agreement dated as of January 30, 2001, as amended from time to time (the “Trademark
Agreement”); (ii) a Content License and Distribution Agreement dated as of January 30, 2001, as amended from time to time (the “Content Agreement”); (iii) a Letter Agreement dated as of May 29, 2004 (the May Letter
Agreement”); (iv) the Letter Agreement dated as of December 16, 2003, (together with the May Letter Agreement, the “Letter Agreement”); and (v) the Service Agreement dated as of November 4, 2004 (the “Service
Agreement” ) (collectively the “Existing Agreements”); and 

  

	B.	The parties hereto desire that certain copyrights be transferred to PTJ and copyrights to certain materials vest in PTJ at the time of the creation of such materials; and

  

	C.	The parties hereto desire to set forth their understandings regarding the transfer of copyrights and other matters as set forth herein and amend the Existing Agreements to the
extent set forth herein. 

 Now therefore for good and valuable consideration, the receipt and sufficiency of which is acknowledged, intending
to be legally bound hereby, the parties hereto agree as follows: 
  

	1.	Payment of Fees  In consideration for the rights granted to PTJ under this Agreement, PTJ agrees to pay Prosoft a non-refundable one-time fee of $700,000
(“Fee”) . The parties acknowledge that PTJ has made an upfront payment of $100,000 on April 7, 2006 and that such amount shall be appropriated to and deducted from the Fee owed and outstanding as of the date hereof.

  

	2.	Definitions 

 The following terms shall have
the following meaning respectively. All terms used herein not otherwise defined shall have the meanings set forth in the Trademark Agreement, the Content Agreement, and the Letter Agreement. 
  

	 	a.	“CIW Content” means that part of Prosoft Content and Prosoft’s copyrighted print materials and the content therein under the CIW mark or used with respect to
the CIW curriculum (together with all associated electronic student exercises suitable for distribution on a floppy disk or CD-ROM), as the same may be amended and updated from time to time. 

  

	 	b.	“CIW Reformatted Content” means the modifications, translations and alterations by PTJ to the CIW Content as authorized by the Existing Agreements.

  

	 	c.	“CIW Exam” means all or any part of Prosoft’s copyrighted high-stake CIW certification tests, the successful completion of which is required for certification
in one or more CIW area of expertise. 

  

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	 	d.	“CIW Reformatted Exam” means all or any part of a CIW Exam that PTJ has translated into the Japanese language. 

  

	 	e.	“New Courseware” means new web development or internet training curriculum in the Japanese language in any format or medium, including, but not limited to print,
multimedia, interactive CD-ROM and/or DVD self-instruction and online Internet-based instruction created by PTJ that does not rely on, is not based on or is not a translation of the CIW Content. 

  

	 	f.	“New Exam” means a new test related to web development or Internet training in the Japanese language created by PTJ that does not rely on or is not a translation of
the CIW Exam but can be used for certification in one or more CIW area of expertise. 

  

	 	g.	“Effective Date” means April 27, 2006. 

  

	3.	Transfer of Copyrights and Grant of Certain Rights 

  

	3.1	Transfer of Copyrights in CIW Reformatted Content. The parties acknowledge that PTJ has previously created CIW Reformatted Content under license from Prosoft, the
copyright to which is owned by Prosoft. As such, Prosoft hereby irrevocably assigns, transfers and delivers to PTJ all right, title and interest in and to the CIW Reformatted Content, as translated into Japanese, including all copyrights and moral
rights relating thereto. Prosoft hereby expressly acknowledges that PTJ will create Japanese translations of CIW Content in the future, and the copyrights of such resultant CIW Reformatted Content will belong to PTJ. For the avoidance of doubt,
PTJ’s exercise of its rights in the CIW Reformatted Content shall be unrestricted and shall not be subject to Prosoft’s rights in the copyrights to the underlying English language works. Prosoft shall provide all reasonably requested
cooperation to PTJ to complete such transfer and record such transfer in any applicable national copyright office. 

  

	3.2	Exclusive Translation Rights. Prosoft grants to PTJ exclusive right to translate the CIW Exams into the Japanese language as a work-made-for-hire.

  

	3.3	Right to Create New Courseware. PTJ shall have the right to create New Courseware and all right, title and interest in and to New Courseware including all copyrights
and moral rights relating thereto shall automatically vest in PTJ from the time of creation and shall not be transferred to or become the property of Prosoft at anytime. 

  

	3.4	Right to Create New Exams. PTJ shall have the right to create New Exams, with respect to which PTJ shall be permitted to exercise its copyrights without limitation and
without consultation with Prosoft, provided that (a) the quality of such New Exams is approved by Prosoft prior to their being made commercially available; (b) Prosoft and PTJ agree on appropriate revenue sharing for such New Exams, and
(c) such New Exams are not directly competitive with CIW Exams. 

  

	3.5	Transfer of Copyright to CIW Reformatted Exams. Prosoft is and shall remain the copyright owner of the CIW Reformatted Exams unless the following occurs: In the event
that any type of CIW Exam is not offered in the United States for a period of thirty (30) or more consecutive days (other than due to test updating or other reasons related to test maintenance), the ownership of copyrights for the CIW
Reformatted Exams corresponding to such discontinued type of the CIW Exams shall have been deemed transferred to PTJ immediately upon cessation of offering of such CIW Exams by Prosoft and expiration of such 30-day period. 

 

	3.6	Exam Distribution Rights. PTJ shall have the exclusive right to distribute the CIW Reformatted Exams and New Exams, as well as the CIW Reformatted Content and New
Courseware, on a worldwide basis. However, nothing in this Agreement gives PTJ the right to distribute any CIW Content that is not in the Japanese Language. 

  

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	3.7	Trademark License. Prosoft shall grant PTJ an exclusive (except as to Prosoft) license to use Prosoft’s trademarks on a worldwide basis, including the CIW
trademarks, all as attached hereto as Exhibit A, as well as any future trademarks Prosoft may adopt to use in connection with the CIW Exams (“Trademarks”) with respect to the CIW Reformatted Exams, the New Exams (subject to restrictions in
Section 3.4) and New Courseware. Ownership of the Trademarks shall remain with Prosoft. However, nothing in this Agreement gives PTJ the right to use the Trademarks with respect to CIW Content that is not in the Japanese Language.

  

	3.8	Limitation on Rights Granted. Nothing herein should be construed to grant PTJ the right to translate the CIW Courseware or CIW Exams into any language other than
Japanese or to create New Courseware or New Exams in any language other than Japanese. 

  

	3.9	Prosoft to Retain all Other Copyrights. Except as set forth herein, no copyrights shall be transferred to or granted to PTJ and the description of the ownership of
copyrights in the Existing Agreements shall be deemed to be amended by the provisions herein so that any provision in such description that conflicts with the terms hereof shall be deemed amended so that it complies with the terms hereof.

  

	4.	CIW Authorized Training Provider Program and Pricing Provisions 

  

	4.1	Amendment to Provisions Regarding CIW Authorized Training Providers. The parties agree that the following provisions shall govern all agreements between them regarding
CIW authorized training providers: 

 a. General. All ATPs or AAPs (jointly referred to herein as “ATP”)
enrolled by PTJ will be required to follow all contractual requirements of the Prosoft ATP Agreement in the form in use at the time an ATP is enrolled. The ATP will be contractually obligated to PTJ and PTJ will have the right to reject new ATPs for
not meeting the threshold requirements stated in the ATP contract and for terminating ATPs for contractual breach. Prosoft shall have the right to receive copies of all ATP contracts and to sign such contracts as a third-party beneficiary in that
Prosoft has the interest in the revenue sharing of CIW Reformatted Exams and New Exams. 
 b. Association Fees. For each ATP or AAP
signed up by PTJ, PTJ shall retain One-Hundred Percent (100%) of the ATP association fee. 
 c. Advertising. PTJ will advertise
the training classes or any integrated skills training program that utilize the CIW Reformatted Content or the New Courseware as preparatory to pass the CIW Reformatted Exams or New Exams offered through the Delivery Service Providers. At a minimum,
those Prosoft Marks designated by Prosoft pursuant to this Agreement shall be prominently displayed as reasonably directed by Prosoft in advertising the training classes or skills training programs. 
 d. Listing of ATPs on Prosoft’s Website. PTJ will submit to Prosoft specific address and contact information about new ATPs who have paid
their association fees. Upon receipt of such information, Prosoft will display such ATP’s name and other contact information on Prosoft’s CIW training community website, www.ciwcertified.com. PTJ will be responsible for notifying Prosoft
if any such ATP contract expires or terminates for any reason or if there is any change of information relating to an ATP. 
  

	4.2	No License Fees for NEW Courseware, CIW Reformatted Content. PTJ shall not be required to pay any licensing or other fees, with respect to CIW Reformatted Content or
New Courseware, except for the fees stated herein and any reference to licensing fees related to CIW Reformatted Content in any of the Existing Agreements shall be deemed stricken therefrom. 

  

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	5.	Term and Termination 

  

	5.1	Term. This Agreement shall commence on the Effective Date and will continue in perpetuity. 

  

	5.2	Termination. This Agreement and all rights granted hereunder can be terminated by either party upon any uncured material breach by the other party of this Agreement.
In no event shall PTJ be entitled to a return of the Fee. In the event of such termination, PTJ shall have the right to continue to exercise all copyrights granted to it without interruption and such rights shall not be effected by the termination
of this Agreement. Provided further that in the case of termination by PTJ due to any uncured material breach on the part of Prosoft, any license granted to PTJ hereunder shall survive such termination in perpetuity. Any termination provision in any
of the Existing Agreements that conflicts with the right of PTJ to continue to exploit the copyrights granted to it hereunder shall be deemed amended so that such termination provision will have no effect on PTJ’s right to exploit any copyright
that it owns. 

  

	6.	Notice. 

 The parties agree that any notice
to be provided pursuant to this Agreement or any of the Existing Agreements shall be delivered to the following addresses until and unless any other address has been specified by the notice hereunder: 
  

					
	To Prosoft:	 	Prosoft Learning Corporation.	 	
		 	410 N. 44th Street, Suite 600	 	
		 	Phoenix, AZ 85008	 	
		 	Attention: Contracts Department	 	
		 	Telephone: 602.794.4121	 	
		 	Facsimile No.: 602.794.4120	 	
			
	To PTJ:	 	ProsoftTraining Japan, Inc.	 	
		 	1-5-7 Kaji-cho Chiyoda-ku	 	
		 	Tokyo, Japan 101-0044	 	
		 	Attention: Yasutoshi Nishikawa	 	
		 	Telephone: 813-3251-6931	 	
		 	Facsimile No: 813-3251-6996	 	

  

	7.	Transferability of Interests 

 The parties
agree that PTJ may assign this Agreement or any Existing Agreement subject to the following conditions: 
 PTJ may not make any assignment or
delegate any of its duties, in whole or in part, to any other entity without the express written consent of Prosoft except that PTJ may make an assignment to its parent company, affiliates, or subsidiaries upon written request to Prosoft and
Prosoft’s written approval, such approval not to be unreasonably withheld. Any conflicting provision in any of the Existing Agreements shall hereby be deemed deleted. 
  

	8.	Amendment to the Service Agreement 

 The
parties agree that Section 2 of the Service Agreement shall be replaced as follows: 
 PTJ and Prosoft shall share the “Net
Proceeds” earned from sale of the CIW Reformatted Exams on a fifty-fifty basis. Net Proceeds shall be defined as the proceeds earned after making deductions for costs related to Delivery Service Providers for distributing the CIW Reformatted
Exams. 
  

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	9.	Trademark Agreement, Content Agreement and Service Agreement Remain in Full Force and Effect 

 Except as set forth herein all terms and conditions of the Existing Agreements shall remain in full force and effect and each of the Existing Agreements
shall from and after the Effective Date hereof be read as a single integrated document incorporating the changes effected by any previous amendments and this Agreement. If there are any conflicts between the terms of the Existing Agreements or this
Agreement, this Agreement shall prevail. For the avoidance of doubt, the amendments hereby made shall not affect in any way the transactions made heretofore pursuant to the Existing Agreements. 
  

	10.	Governing Law and Jurisdiction 

 This
Agreement shall be governed by and construed in accordance with the laws of Japan. In the case of any dispute arising from or in connection with this Agreement or any of the Existing Agreements, the Tokyo District Court shall have the exclusive
jurisdiction over such dispute as the court for the first instance trial. 
 IN WITNESS WHEREOF, the parties have caused this Agreement to be executed by
their duly authorized officers as to the date first written above. 
  

					
	Prosoft Learning Corporation	  		  	ProsoftTraining Japan, Inc.
			
	By:                                      
                                        
                                  	  		  	By:                                      
                                        
                             
			
	Printed Name:                                   
                                        
                	  		  	Printed Name:                                   
                                        
           
			
	Title:                                     
                                        
                               	  		  	Title:                                     
                                        
                           
			
	Date:                                     
                                        
                                	  		  	Date:                                     
                                        
                           

  

 5

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