Document:

Exhibit 4.G

 Exhibit 4(g) 
 Form of C-Share Rider 
  

  

							
	WESTERN RESERVE LIFE	  	 	  	Home Office: Columbus, Ohio	  	 
	ASSURANCE CO. OF OHIO	  	 	  	Administrative Office:	  	 
	 A Stock Company
	  	 	  	P.O. Box 5068	  	 
	 (Hereafter called the Company, We, Our or Us)
	  	 	  	Clearwater, Florida 33758-5068	  	 
	 	  	 	  	(727) 299-1800	  	 

  
 WAIVER OF SURRENDER
CHARGE RIDER 
  
 The Policy to which this Rider is attached is amended to
include the following language: 
  
 Withdrawals may be made at any
time free of Surrender Charges. 
  
 You may withdraw all or a
portion of the Policy Value without Surrender Charges. 
  
 This Rider is effective
on the Policy Date and can only be terminated when the policy to which this Rider is attached terminates. This Rider is subject to all the terms and conditions of the policy not inconsistent herewith. 
  
 Signed for us at our home office. 
  

					
			
	/s/ William H. Geiger	 	 	 	/s/ Jerome C. Vahl
	SECRETARY	 	 	 	PRESIDENTExhibit 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 V, which is available for investment by contract owners of the WRL Freedom Multiple Variable Annuity, included in Post-Effective Amendment No. 1 to the
Registration Statement (Form N-6 No. 333-112089) and related Prospectus of Separate Account VA V. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 25, 2005Exhibit 10.B

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

  
 [Western Reserve Life
Assurance Co. of Ohio] 
  
 April 1, 2005 
  
 Western Reserve Life Assurance Co. of Ohio 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Flexible Premium Variable Annuity - F 

	    	Separate Account VA V 

	    	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 - F 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 1, 2005 
 Page 2 
  
 The magnitude of each of the individual charges listed above in (i) through (v) is established in the pricing of the Flexible Premium Variable Annuity - F, 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 4.H

  
 Exhibit 4(h)

 Form of Premium Enhancement Rider 

									
	 WESTERN RESERVE LIFE
 ASSURANCE CO. OF OHIO
 A Stock Company
 (Hereafter called
the Company, We, Our or Us)
	  	 Home Office: Columbus, Ohio
 Administrative Office:
	  	 	  	 
	  	 	  	 P.O. Box 5068
 Clearwater, Florida 33758-5068
 (727) 299-1800
	  	 	  	 

  
 PREMIUM ENHANCEMENT
RIDER 
  
 The policy to which this Rider is attached is amended to include the
following language: 
  
 PREMIUM ENHANCEMENT 
  
 When the initial premium payment is paid, the premium enhancement percentage
specified on the Policy Data page will be applied to that premium payment and the resulting amount will be added to the Policy Value. The premium enhancement is considered part of Earnings. The premium enhancement will be applied using the same
allocation as on the corresponding premium payment. The premium enhancement percentage may vary from premium to premium on subsequent premium payments. You will be advised of the amount of the premium enhancement applicable to each subsequent
premium payment by confirmation. 
  
 The amount of the premium
enhancement is not considered a premium payment and will not apply if the policy is cancelled pursuant to the Right to Cancel provision. We also reserve the right to recapture the full amount of any premium enhancements credited within one year of
any of the following events: 
  
 1) Exercise of Nursing Care and
Terminal Condition Withdrawal Option; 
  
 2) Exercise of
Unemployment Waiver; 
  
 3) A death benefit is payable; or

  
 4) Upon annuitization. 
  
 This Rider is effective on the Policy Date and can only be terminated when the policy to
which this Rider is attached terminates. This Rider is subject to all the terms and conditions of the policy not inconsistent herewith. 
  

					
	Signed for us at our home office.
			
	/s/ William H. Geiger	 	 	 	/s/ Jerome C. Vahl
	SECRETARY	 	 	 	PRESIDENT

  

			
	RER 6 105Exhibit 4.I

  
 Exhibit 4(i)

 Form of C-Share Rider 

									
	 WESTERN RESERVE LIFE
 ASSURANCE CO. OF OHIO
 A Stock Company
 (Hereafter called
the Company, We, Our or Us)
	  	 Home Office: Columbus, Ohio
 Administrative Office:
	  	 	  	 
	  	 	  	 P.O. Box 5068
 Clearwater, Florida 33758-5068
 (727) 299-1800
	  	 	  	 

  
 WAIVER OF SURRENDER
CHARGE RIDER 
  
 The Policy to which this Rider is attached is amended to
include the following language: 
  
 At any time, you may withdraw
all or a portion of the Policy Value without Surrender Charges. 
  
 This Rider is
effective on the Policy Date and can only be terminated when the policy to which this Rider is attached terminates. This Rider is subject to all the terms and conditions of the policy not inconsistent herewith. 
  

					
	Signed for us at our home office.
			
	[/s/ William Geiger]	 	 	 	[/s/ Jerome C. Vahl]
	SECRETARY	 	 	 	PRESIDENT

  

			
	RDR 2 105Exhibit 4.J

  
 Exhibit 4(j)

 Form of 5 For Life Rider 

									
	 WESTERN RESERVE LIFE
 ASSURANCE CO. OF OHIO
 A Stock Company
 (Hereafter called
the Company, We, Our or Us)
 Home Office: Columbus, Ohio
	  	Administrative Office:	  	 	  	 
	  	 	  	 4333 Edgewood Road N.E.
 Cedar Rapids, Iowa 52499
 (800) 553-5957
	  	 	  	 

  
 GUARANTEED MINIMUM
WITHDRAWAL BENEFIT RIDER 
  
 This rider is issued as a part of the policy
(contract) to which it is attached. Policy refers to the individual policy if the rider is attached to an individual annuity or the group certificate if the rider is attached to a group annuity. 
  

									
	 Policy Number:
 Rider Date:
 “For Life” Withdrawal Percentage:*
 Rider Fee Percentage:
	  	Rider Data Specification	  	 	  	 
	  	 	  	 07 – 12345
 01–01–2004
 5.00%
 0.60%
	  	 	  	 

  

	*	If the annuitant is not yet [59] on the rider date, then this percentage will be zero until the January 1st following the annuitant’s [59th] birthday. 

 

  
 ARTICLE I 
  
 This rider is not available for an existing qualified policy which has been continued by a surviving spouse or beneficiary as the new owner. This rider will terminate upon the annuitant’s death, if you surrender
your policy, elect to upgrade, (as described in Article III of this rider), transfer funds out of the designated funds after the [third] rider anniversary (transfers, as provided for in the base policy, out of the designated funds are prohibited
prior to the [third] rider anniversary), or elect to receive annuity payments under your policy. This rider will also terminate if the policy to which this rider is attached is assigned or if the owner is changed without our approval. You can
terminate this rider any time after the [third] rider anniversary. 
  
 A rider fee
will be deducted on each rider anniversary and upon rider termination as described below. 
  
 DEFINITIONS: 
  
 Terms used that are not
defined in this rider shall have the same meaning as those in your base policy. 
  
 Gross Partial Withdrawal 
  
 The amount which will be deducted
from your policy value as a result of each partial withdrawal. 
  
 Rider
Anniversary 
  
 The anniversary of the rider date. 
  
 Rider Fee 
  
 The rider fee is the rider fee percentage referenced above, multiplied by the total withdrawal base at the time the fee is deducted. This
fee will be deducted from each investment option in proportion to the amount of policy value in that investment option on each rider anniversary. A portion of this fee will also be deducted when the rider is terminated based on the number of days
that have elapsed since it was last deducted. 
  
 Rider Year 
  
 Each twelve–month period following the rider date. 
  

			
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 ARTICLE II 
  
 FOR LIFE GUARANTEED MINIMUM WITHDRAWAL BENEFIT 
  
 Under this rider, we guarantee that you can withdraw up to the maximum annual withdrawal amount each year, regardless of the policy value, until the annuitant’s
death. 
  
 Withdrawals will reduce the policy value of the base policy to which
this rider is attached. Once the policy value equals zero, you cannot make subsequent premium payments and all other policy features, benefits and guarantees are terminated except those provided by this rider. Withdrawals guaranteed by this rider
can be continued by selecting an amount and frequency of payment in a manner acceptable to us. Once the payment amount and frequency are established, they cannot be changed and no additional withdrawals will be paid. 
  
 Maximum Annual Withdrawal Amount 
  
 On the rider date the maximum annual withdrawal amount will be equal to A multiplied by B
multiplied by C where: 
  

	A)	is the total withdrawal base on the rider date, 

  

	B)	is the “For Life” withdrawal percentage shown on page 1. If the annuitant is not yet [59] on the rider date, this percentage will be equal to 0%, and

  

	C)	is equal to the number of days between the rider date and January 1st of the next calendar year, divided by the number of days in the current calendar year.

  
 On January 1st of each subsequent calendar year following the
rider date, the maximum annual withdrawal amount will be reset equal to the greater of 1 and 2 where: 
  

	1)	is A multiplied by B where: 

  

	 	A)	is the total withdrawal base as of this date, and 

  

	 	B)	is the “For Life” withdrawal percentage shown on page 1. If the annuitant is not yet [59] on January 1st of the current calendar year, this percentage will be equal to 0%.

  

	2)	is an amount equal to the minimum required distribution amount for this base policy for the current calendar year using the annuitant’s age only if all of the following
are true: 

  

	 	A)	the base policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitants attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 

  

	 	D)	the minimum required distributions are based on age of the living annuitant. The minimum required distributions can not be based on the age of someone who is deceased,

  

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current calendar year. Amounts carried over from past calendar years are not considered. 

  
 If any of the above are not true, then 2) is equal to zero and the minimum
required distribution is not available as a maximum annual withdrawal amount. 
  
 Minimum Remaining Withdrawal Amount 
  
 The minimum remaining
withdrawal amount is the total minimum dollar amount of guaranteed withdrawals you have remaining, provided withdrawals do not exceed the maximum annual withdrawal amount each rider year. The minimum remaining withdrawal amount on the rider date is
equal to the policy value (less premium enhancements, if the rider is added in the first policy year). After the rider date, the minimum remaining withdrawal amount is equal to the minimum remaining withdrawal amount on the rider date plus any
premiums added after the rider date (not including premium enhancements, if any) less any adjustments for withdrawals described below. 
  

			
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 ARTICLE II CONTINUED 
  
 Minimum Remaining Withdrawal Amount Adjustments 
  
 Gross partial withdrawals up to the maximum annual withdrawal amount will reduce the minimum remaining withdrawal amount by the same amount
(dollar for dollar). Gross partial withdrawals in excess of the maximum annual withdrawal amount will reduce the minimum remaining withdrawal amount by the greater of: 
  

	1)	the excess gross partial withdrawal amount; and 

  

	2)	the result of (A divided by B), multiplied by C, where: 

  

	 	A	is the excess gross partial withdrawal (the amount in excess of the maximum annual withdrawal amount remaining prior to the withdrawal); 

  

	 	B	is the policy value after the maximum annual withdrawal amount has been withdrawn, but prior to the withdrawal of the excess amount; and 

  

	 	C	is the minimum remaining withdrawal amount after the maximum annual withdrawal amount has been withdrawn, but prior to the withdrawal of the excess amount. 

 
 Total Withdrawal Base 
  
 The total withdrawal base on the rider date is equal to the policy value (less any premium
enhancements, if the rider is added in the first policy year), After the rider date, the total withdrawal base is
equal to the total withdrawal base on the rider date, plus the full amount of any premiums added after the rider date, less any adjustments for withdrawals described below. 
  
 Total Withdrawal Base Adjustments 
  
 Gross partial withdrawals up to the maximum annual withdrawal amount will not reduce the total withdrawal base. Gross partial withdrawals in excess of the maximum annual
withdrawal amount will reduce the total withdrawal base by the greater of: 
  

	1)	the excess gross partial withdrawal amount; and 

  

	2)	the result of (A divided by B), multiplied by C, where: 

  

	 	A	is the excess gross partial withdrawal (the amount in excess of the maximum annual withdrawal amount remaining prior to the withdrawal); 

  

	 	B	is the policy value after the maximum annual withdrawal amount has been withdrawn, but prior to the withdrawal of the excess amount; and 

  

	 	C	is the total withdrawal base prior to the withdrawal of the excess amount. 

  
 Death Benefits and Spousal Continuation 
  
 Upon the death of the annuitant, we will pay an additional death benefit amount equal to the excess, if any, of the minimum remaining withdrawal amount over the base
policy death benefit and this rider will then terminate. 
  
 In the case of
spousal joint owners where one spouse is the annuitant, if the spouse who is not the annuitant dies and the surviving spouse is the sole beneficiary, the surviving spouse may elect to continue the policy and rider and no additional death benefit
will be paid under this rider. 
  
 In the case of non-spousal joint owners where
an owner who is not the annuitant dies, the surviving owner (who is also the sole designated beneficiary) may elect to receive lifetime income payments instead of receiving any benefits applicable to the base policy. The lifetime income payments
must begin no later than 1 year after the owner’s death and will be equal to the maximum annual withdrawal amount divided by the number of payments made per year. Once the payments begin, no additional premium payments will be accepted and no
additional withdrawals will be paid. If these payments are elected but the annuitant dies before the minimum remaining withdrawal amount equals zero, the annuitant’s beneficiary will receive a death benefit equal to the minimum remaining
withdrawal amount. 
  
 Designated Funds 
  
 If you elect this rider, you must allocate 100% of your initial premium payment, and any
subsequent premium payments into one or more of the designated funds. Until the [third] rider anniversary, you are prohibited from transferring any amount to a non-designated fund. After the [third] rider anniversary, you are not prohibited from
transferring to a non-designated fund, however, if you do transfer any amount to a non-designated fund, this rider will terminate. You can generally transfer between the designated funds as permitted under your policy. 
  

			
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	 	(3)

 ARTICLE 111 
  
 RIDER UPGRADE 
  
 You may elect, in writing, to upgrade the total withdrawal base to the policy value, after the [third] rider anniversary. At this same time, the minimum remaining withdrawal amounts will also be upgraded to the policy
value and the maximum annual withdrawal amounts will be recalculated based on the new total withdrawal base. 
  
 If an upgrade is elected, this rider will terminate and a new rider with the same features will be issued with a new rider date and its own rider fee percentage which may be higher than this rider’s rider fee
percentage. 
  
 The new rider effective date will be the date the Company receives
all information necessary, in a written form acceptable to the Company, to process the upgrade. The Company
currently allows an upgrade at any time after the [third] rider anniversary. After your [fourth] rider anniversary, the Company reserves the right to limit upgrade requests to 30 calendar days after each rider anniversary. 
  
 Signed for us at Our home office. 
  

					
			
	[/s/ William H. Geiger]	 	 	 	[/s/ Jerome C. Vahl]
	SECRETARY	 	 	 	PRESIDENT

  

			
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