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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 11 to Registration
Statement No. 333-20343 of First Fortis Life Insurance Company Separate
Account A on Form N-4, of our report dated February 24, 2005, relating to the
statements of assets and liabilities of First Fortis Life Insurance Company
Separate Account A as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
April 4, 2005<Page>

                                                                          [LOGO]

      CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 15 to the
registration statement on Form N-4 (No. 033-63935) (the "Registration
Statement") of our report dated March 31, 2005, relating to the
consolidated financial statements of Fortis Benefits Insurance Company, which
appears in such Registration Statement. We also consent to the reference to
us under the heading "Independent Registered Public Accounting Firm" in such
Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 4, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 15 to Registration
Statement No. 033-63935 of Fortis Benefits Insurance Company Variable
Account D on Form N-4, of our report dated February 24, 2005, relating to the
statements of assets and liabilities of Fortis Benefits Insurance Company
Variable Account D as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
April 4, 2005QuickLinks
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Exhibit 10.1    
    

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Royal Bank of Canada	
 	

 
	

By:	
 	

/s/  LORNE GARTNER      
	
 	

 
	Name:	 	Lorne Gartner	 	 
	Title:	 	Managing Director	 	 
	Date:	 	March 30, 2005	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

JP Morgan Chase Bank, N.A. successor by merger to Bank One, N.A.
	

By:	
 	

/s/  JEANIE C. GONZALEZ      
	
 	

 
	Name:	 	Jeanie C. Gonzalez	 	 
	Title:	 	Director	 	 
	Date:	 	March 30, 2005	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Fortis Capital	
 	

 
	

By:	
 	

/s/  CASEY LOWARY      
	
 	

 
	Name:	 	Casey Lowary	 	 
	Title:	 	Senior Vice President	 	 
	Date:	 	4-5-2005	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Societe Generale	
 	

 
	

By:	
 	

/s/  STEPHEN W. WARFEL      
	
 	

 
	Name:	 	Stephen W. Warfel	 	 
	Title:	 	Vice President	 	 
	Date:	 	March 30, 2005	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

U.S. Bank National Association	
 	

 
	

By:	
 	

/s/  KATHRYN A. GAITER      
	
 	

 
	Name:	 	Kathryn A. Gaiter	 	 
	Title:	 	Vice President	 	 
	Date:	 	March 30, 2005	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Wachovia Bank, National Association
	

By:	
 	

/s/  PHILIP TRINDER      
	
 	

 
	Name:	 	Philip Trinder	 	 
	Title:	 	Vice President	 	 
	Date:	 	March 30, 2005	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Bank of Oklahoma National Association
	

By:	
 	

/s/  MICHAEL M. LOGAN      
	
 	

 
	Name:	 	Michael M. Logan	 	 
	Title:	 	Senior Vice President	 	 
	Date:	 	3/31/05	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Bank of Scotland	
 	

 
	

By:	
 	

/s/  AMENA NABI      
	
 	

 
	Name:	 	Amena Nabi	 	 
	Title:	 	Assistant Vice President	 	 
	Date:	 	March 30, 2005	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

ComericaBank	
 	

 
	

By:	
 	

/s/  PETER L. SEFZIK      
	
 	

 
	Name:	 	Peter L. Sefzik	 	 
	Title:	 	Vice President	 	 
	Date:	 	3/31/05	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

General Electric Capital Corporation
	

By:	
 	

/s/  KEVIN WALSH      
	
 	

 
	Name:	 	Kevin Walsh	 	 
	Title:	 	Manager—Operations	 	 
	Date:	 	March 31, 2005	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Guaranty Bank	
 	

 
	

By:	
 	

/s/  JIM HAMILTON      
	
 	

 
	Name:	 	Jim Hamilton	 	 
	Title:	 	Senior Vice President	 	 
	Date:	 	3-31-05	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Key Bank N.A.	
 	

 
	

By:	
 	

/s/  THOMAS RAJAN      
	
 	

 
	Name:	 	Thomas Rajan	 	 
	Title:	 	Vice President	 	 
	Date:	 	03-30-05	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Sun Trust Bank	
 	

 
	

By:	
 	

/s/  JOE MCCREERY      
	
 	

 
	Name:	 	Joe McCreery	 	 
	Title:	 	Vice President	 	 
	Date:	 	3/30/05	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

Wells Fargo Bank	
 	

 
	

By:	
 	

/s/  TIM GREEN      
	
 	

 
	Name:	 	Tim Green	 	 
	Title:	 	Portfolio Manager	 	 
	Date:	 	3/31/05	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

West LB	
 	

 
	

By:	
 	

/s/  VINDA JENVEJA      
	
 	

 
	Name:	 	Vinda Jenveja	 	 
	Title:	 	Director	 	 
	Date:	 	3/31/05	 	 

 

The
undersigned Lender hereby 

	ý
	APPROVES
the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005.

	o
	DOES
NOT APPROVE the waiver of the 90-day delivery deadline for audited consolidated financial statements of the MLP and its
Subsidiaries, including the Borrower (and the accompanying opinion of the MLP's independent certified public accountants) to permit delivery of audited financial statements and the auditors opinion at
any time prior to April 30, 2005. 

	
Lender's Name:	
 	

UFJ Bank Limited	
 	

 
	

By:	
 	

/s/  E. J. PERENYL      
	
 	

 
	Name:	 	E. J. Perenyl	 	 
	Title:	 	Vice President	 	 
	Date:	 	March 30, 2005	 	 

QuickLinks

Exhibit 10.1

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00082-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00082-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00082-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00082-of-00352.parquet"}]]