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 April 5, 2011, with respect to the statutory-basis financial statements and schedules of Western Reserve Life Assurance Co. of Ohio, and (2) dated April 29, 2011, with respect
to the financial statements of the subaccounts of Separate Account VA U, included in Post-Effective Amendment No. 20 to the Registration Statement (Form N-4 No. 333-108525) under the Securities Act of 1933 and related Prospectus of WRL
Freedom Premier III Variable Annuity. 
 Des Moines, Iowa 
 April 29, 2011Amendment No. 2 to the Credit Agreement dated as of December 28, 2009

 Exhibit 10.3 
 AMENDMENT NO. 2 
 TO 

CREDIT AGREEMENT 

AMENDMENT NO. 2 TO CREDIT AGREEMENT, dated as of April 22, 2011 (this “Agreement”), among PILGRIM’S
PRIDE CORPORATION, a Delaware corporation (the “Company”), TO-RICOS, LTD., a Bermuda company, TO-RICOS DISTRIBUTION, LTD., a Bermuda company (collectively, the “Borrowers”), the various
Subsidiaries (such capitalized term and all other capitalized terms not defined herein shall have the meanings provided for in Article I) of the Company parties hereto, the various financial institutions parties hereto (collectively, the
“Lenders”), and COBANK, ACB, as administrative agent (in such capacity, the “Administrative Agent”) for the Lenders. 
 W I T N E S S E T H: 
 WHEREAS, the Borrowers, the Lenders and the
Administrative Agent are parties to the Credit Agreement, dated as of December 28, 2009, as amended (the “Existing Credit Agreement”), and the other Loan Documents; 

WHEREAS, the Borrowers have requested that, as of the Effective Date, the Existing Credit Agreement be amended as herein provided;
and 
 WHEREAS, the Lenders are willing, subject to the terms and conditions hereinafter set forth, to make such
amendments; 
 NOW, THEREFORE, in consideration of the agreements herein contained, the parties hereto hereby agree as
follows: 
 ARTICLE I 
 DEFINITIONS 
 SECTION 1.1. Certain Definitions. The
following terms (whether or not underscored) when used in this Agreement shall have the following meanings: 

“Administrative Agent” is defined in the preamble. 

“Agreement” is defined in the preamble. 
 “Amended Credit Agreement” means the Existing Credit Agreement as amended by this Agreement as of the Effective Date. 

“Borrowers” is defined in the preamble. 
 “Company” is defined in the preamble. 

  
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 “Effective Date” is defined in Section 5.1. 

“Existing Credit Agreement” is defined in the first recital. 

“Lenders” is defined in the preamble. 
 SECTION 1.2 Other Definitions. Unless otherwise defined or the context otherwise requires, terms used herein (including in the preamble and recitals hereto) have the meanings provided
for in the Existing Credit Agreement. 
 ARTICLE II 

AMENDMENTS 
 Effective on (and subject to the occurrence of) the Effective Date, the Existing Credit Agreement is amended as follows: 
 SECTION 2.1 Amendments to Section 1.01. The following new defined terms are added in the appropriate alphabetical order to Section 1.01 of the Existing Credit Agreement:

 (i) “Amendment No. 2 Effective Date” means the “Effective Date” as defined in Amendment
No. 2 to Credit Agreement. 
 (ii) “Amendment No. 2 to Credit Agreement” means Amendment No. 2
to Credit Agreement, dated as of April 22, 2011, among the parties thereto. 
 SECTION 2.2 Amendments to
Section 2.05. The reference to “$50,000,000” in clause (i) of Section 2.05(a) of the Existing Credit Agreement is hereby deleted and replaced with “$100,000,000.” 

ARTICLE III 

REPRESENTATIONS AND WARRANTIES 
 In order to induce the Lenders to make the amendments provided for in Article II, each Borrower hereby (a) represents and warrants that (i) each of the representations and warranties of
the Loan Parties contained in the Existing Credit Agreement and in the other Loan Documents is true and correct in all material respects on and as of the date hereof, except that such representations and warranties (A) that relate solely to an
earlier date shall be true and correct in all material respects as of such earlier date and (B) shall be true and correct in all respects to the extent they are qualified by a materiality standard and (ii) no Default or Event of Default
has occurred and is continuing; and (b) agrees that the incorrectness in any respect of any representation and warranty contained in the preceding clause (a) shall constitute an immediate Event of Default. Without limiting the
foregoing, each Borrower hereby (x) ratifies and confirms all of the terms, covenants and conditions set forth in the Loan Documents and hereby agrees that it remains unconditionally liable to the Administrative Agent and the Lenders in
accordance with the respective terms, covenants and conditions set forth in the Loan Documents, and all the Collateral thereto in favor of the Administrative Agent (for the benefit of the Lender Parties) continues unimpaired and in full force and
effect, and (y) waives all defenses, claims, counterclaims, rights of recoupment or set-off against any of its Obligations. 

  
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 ARTICLE IV 
 ACKNOWLEDGMENT OF SUBSIDIARIES 
 By executing this Agreement, each
Subsidiary of the Company that is a party hereto hereby confirms and agrees that each Loan Document to which it is a party is, and shall continue to be, in full force and effect and is hereby ratified and confirmed in all respects, except that on
and after the Effective Date each reference therein to the Credit Agreement shall refer to the Existing Credit Agreement after giving effect to this Agreement. Without limiting the foregoing, each such Subsidiary waives all defenses, claims,
counterclaims, rights of recoupment or set-off with respect to any of such Subsidiary’s Obligations. 
 ARTICLE V

 CONDITIONS TO EFFECTIVENESS; EXPIRATION 

SECTION 5.1 Effective Date. This Agreement shall become effective on such date (the “Effective Date”) when
the conditions set forth in this Section have been satisfied. 
 SECTION 5.1.1 Execution of Agreement. The
Administrative Agent shall have received counterparts of this Agreement duly executed and delivered on behalf of the Borrowers, each of the Subsidiaries of the Company parties to the Existing Credit Agreement, the Administrative Agent, the Swingline
Lender and the Required Lenders. 
 SECTION 5.1.2 Representations and Warranties. The representations and
warranties made by the Borrowers pursuant to Article III as of the Effective Date shall be true and correct. 
 ARTICLE
VI 
 MISCELLANEOUS 
 SECTION 6.1 Cross-References. References in this Agreement to any Article or Section are, unless otherwise specified, to such Article or Section of this Agreement. 

SECTION 6.2 Loan Document Pursuant to Amended Credit Agreement. This Agreement is a Loan Document executed pursuant to the
Amended Credit Agreement. Except as expressly amended hereby, all of the representations, warranties, terms, covenants and conditions contained in the Existing Credit Agreement and each other Loan Document shall remain unamended or otherwise
unmodified and in full force and effect. 
 SECTION 6.3 Limitation of Amendments. The amendments set forth in
Article II shall be limited precisely as provided for herein and shall not be deemed to be a waiver of, amendment of, consent to or modification of any other term or provision of the Existing Credit Agreement or of any term or provision of
any other Loan Document or of any transaction or further or future action on the part of any Borrower or any other Loan Party which would require the consent of any of the Lenders under the Existing Credit Agreement or any other Loan Document.

  
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 SECTION 6.4 Counterparts. This Agreement may be executed in counterparts (and
by different parties hereto on different counterparts), each of which shall constitute an original, but all of which when taken together shall constitute a single contract. 
 SECTION 6.5 Successors and Assigns. This Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective successors and assigns. 

SECTION 6.6 Further Assurances. The Borrowers shall execute and deliver, and shall cause each other Loan Party to execute
and deliver, from time to time in favor of the Administrative Agent and the Lenders, such documents, agreements, certificates and other instruments as shall be necessary or advisable to effect the purposes of this Agreement. 

SECTION 6.7 Costs and Expenses. The Borrowers agree to pay all reasonable and documented out-of-pocket expenses incurred by
the Administrative Agent, including the reasonable and documented out-of-pocket fees, charges and disbursements of legal counsel for the Administrative Agent, that are incurred in connection with the execution and delivery of this Agreement and the
other agreements and documents entered into in connection herewith. 
 SECTION 6.8 Governing Law. THIS AGREEMENT SHALL
BE GOVERNED BY AND CONSTRUED IN ACCORDANCE WITH THE LAWS OF THE STATE OF NEW YORK, WITHOUT REGARD TO THE CONFLICT OF LAWS PRINCIPLES THEREOF. 
 SECTION 6.9 WAIVER OF JURY TRIAL. EACH PARTY HERETO HEREBY WAIVES, TO THE FULLEST EXTENT PERMITTED BY REQUIREMENTS OF LAW, ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN ANY LEGAL PROCEEDING
DIRECTLY OR INDIRECTLY ARISING OUT OF OR RELATING TO THIS AGREEMENT, ANY OTHER LOAN DOCUMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY OR THEREBY (WHETHER BASED ON CONTRACT, TORT OR ANY OTHER THEORY). EACH PARTY HERETO (A) CERTIFIES THAT NO
REPRESENTATIVE, AGENT OR ATTORNEY OF ANY OTHER PARTY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF LITIGATION, SEEK TO ENFORCE THE FOREGOING WAIVER AND (B) ACKNOWLEDGES THAT IT AND THE OTHER PARTIES
HERETO HAVE BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION. 
 SECTION 6.10 Entire Agreement. This Agreement constitutes the entire contract among the parties relating to the subject matter hereof and supersede any and all previous agreements and
understandings, oral or written, relating to the subject matter hereof. 
 [Signature pages follow] 

  
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 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by their respective
officers hereunto duly authorized as of the day and year first above written. 
  

			
	BORROWERS:
	
	PILGRIM’S PRIDE CORPORATION
		
	By	 	 /s/ Jana L. Owens

		 	Name: Jana L. Owens
		 	Title: VP, Assistant Treasurer
	
	TO-RICOS, LTD.
		
	By	 	 /s/ Jana L. Owens

		 	Name: Jana L. Owens
		 	Title: VP, Assistant Treasurer
	
	TO-RICOS DISTRIBUTION, LTD.
		
	By	 	 /s/ Jana L. Owens

		 	Name: Jana L. Owens
		 	Title: VP, Assistant Treasurer
	
	OTHER LOAN PARTIES:
	
	PILGRIM’S PRIDE CORPORATION OF WEST VIRGINIA, INC.
		
	By	 	 /s/ Jana L. Owens

		 	Name: Jana L. Owens
		 	Title: VP, Assistant Treasurer

  
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	ADMINISTRATIVE AGENT:
	
	COBANK, ACB,
	as Administrative Agent
		
	By	 	 /s/ James H. Matzat

		 	Name: James H. Matzat
		 	Title: Vice President
	
	LENDERS:
	
	COBANK, ACB,
	as Lender and as Swingline Lender
		
	By	 	 /s/ James H. Matzat

		 	Name: James H. Matzat
		 	Title: Vice President
	
	COÖPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A., “RABOBANK INTERNATIONAL”, NEW YORK BRANCH,
	as Lender
		
	By	 	 /s/ Michalene Donegan

		 	Name: Michalene Donegan
		 	Title: Executive Director
		
	By	 	 /s/ Brett Delfino

		 	Name: Brett Delfino
		 	Title: Executive Director
	
	BANK OF MONTREAL,
	as Lender
		
	By	 	 /s/ Philip Langheim

		 	Name: Philip Langheim
		 	Title: Managing Director

  
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	BARCLAYS BANK PLC,
	as Lender
		
	By	 	 /s/ Nicole Conjares

		 	Name: Nicole Conjares
		 	Title: AVP
	
	 MORGAN STANLEY SENIOR FUNDING, INC.,
 as Lender

		
	By	 	 /s/ Agata Marczak

		 	Name: Agata Marczak
		 	Title: Vice President
	
	 AGRILAND, FARM CREDIT SERVICES ACA,
 as Lender

		
	By	 	 /s/ John Holland

		 	Name: John Holland
		 	Title: Chief Credit Officer
	
	ING CAPITAL LLC,
	as Lender
		
	By	 	 /s/ William B. Redmond

		 	Name: William B. Redmond
		 	Title: Managing Director
	
	AMERICAN GENERAL LIFE INSURANCE COMPANY, as Lender
		
	By:	 	AIG Asset Management (U.S.), LLC,
		 	as investment adviser
		
	By	 	 /s/ William H. Hasson

		 	Name: William H. Hasson
		 	Title: Managing Director

  
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	THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK,
	as Lender
		
	By:	 	AIG Asset Management (U.S.), LLC,
		 	as investment adviser
		
	By	 	 /s/ William H. Hasson

		 	Name: William H. Hasson
		 	Title: Managing Director
	
	WESTERN NATIONAL LIFE INSURANCE COMPANY, as Lender
		
	By:	 	AIG Asset Management (U.S.), LLC,
		 	as investment adviser
		
	By	 	 /s/ William H. Hasson

		 	Name: William H. Hasson
		 	Title: Managing Director
	
	THE VARIABLE ANNUITY LIFE INSURANCE COMPANY, as Lender
		
	By:	 	AIG Asset Management (U.S.), LLC,
		 	as investment adviser
		
	By	 	 /s/ William H. Hasson

		 	Name: William H. Hasson
		 	Title: Managing Director
	
	AMERICAN GENERAL LIFE INSURANCE COMPANY, as Lender
		
	By	 	 /s/ William H. Hasson

		 	Name: William H. Hasson
		 	Title: Managing Director
	
	MERIT LIFE INSURANCE COMPANY,
	as Lender
		
	By	 	 /s/ Donald R. Breivogel, Jr.

		 	Name: Donald R. Breivogel, Jr.
		 	Title: CFO

  
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	METROPOLITAN LIFE INSURANCE COMPANY, as Lender
		
	By	 	 /s/ Barry L. Bogseth

		 	Name: Barry L. Bogseth
		 	Title: Director
	
	TRANSAMERICA LIFE INSURANCE COMPANY, as Lender
		
	By	 	 /s/ Stephen Noonan

		 	Name: Stephen Noonan
		 	Title: Vice President
	
	U.S. BANK NATIONAL ASSOCIATION,
	as Lender
		
	By	 	 /s/ Harry J. Brown

		 	Name: Harry J. Brown
		 	Title: Vice President
	
	BANK OF AMERICA, N.A., as Lender
		
	By	 	 /s/ W. Ashley Allen

		 	Name: W. Ashley Allen
		 	Title: Sr. Vice President
	
	THE BANK OF NOVA SCOTIA, as Lender
		
	By	 	 /s/ Michelle C. Phillips

		 	Name: Michelle C. Phillips
		 	Title: Director

  
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	FIFTH THIRD BANK, as Lender
		
	By	 	 /s/ Dwayne Sharp

		 	Name: Dwayne Sharp
		 	Title: Vice President
	
	FARM CREDIT EAST, ACA formerly known as FIRST PIONEER FARM CREDIT, ACA, as Lender
		
	By	 	 /s/ Thomas W. Cosgrove

		 	Name: Thomas W. Cosgrove
		 	Title: Vice President
	
	BANK OF THE WEST,
	as Lender
		
	By	 	 /s/ Michael D. Hogg

		 	Name: Michael D. Hogg
		 	Title: Vice President
	
	SOCIÉTÉ GENERALE, as Lender
		
	By	 	 /s/ Sebastien Ribatto

		 	Name: Sebastien Ribatto
		 	Title: Managing Director

  
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