Document:

Exhibit (10)(a)

 Exhibit 10(a) 
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
 April 13, 2007 
 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 Access 

	 	    	File No. 333-84773/811-5672 

 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. 9 to the Registration Statement to Form N-4 (file No. 333-84773) 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 March 13, 2007, with respect to the statutory-basis financial statements and schedules of Western Reserve Life Assurance Co. of Ohio and (2) dated March 15, 2007, with respect to the financial statements of the WRL
Series Annuity Account, included in Post-Effective Amendment No. 9 to the Registration Statement (Form N-4 No. 333-84773) under the Securities Act of 1933 and related Prospectus of WRL Freedom Access Variable Annuity. 
  

	
	/s/ Ernst & Young LLP

 Des Moines, Iowa 
 April 24, 2007Employment Agreement

 Exhibit 10.1 
 AMENDMENT TO EMPLOYMENT AGREEMENT 
 This AMENDMENT NO. 1 (this
“Amendment”) to the Employment Agreement dated as of September 20, 2004 (the “Agreement”), is made and entered into as of the 23rd day of April, 2007, by and between FTI Consulting, Inc., a
Maryland corporation with its principal executive office in Baltimore, Maryland (“FTI”), and Dennis J. Shaughnessy (“Executive”). FTI and its consolidated subsidiaries and affiliates constitute the
“Company.” 
 NOW, THEREFORE, in consideration of the mutual covenants set forth in this Amendment, Company and
Executive agree as follows: 
 1. Annual Salary and Transition Payment. Section 4(b) of the Agreement be and hereby is revised to
provide that during the Transition Period, in lieu of a Base Salary, the amount that the Company will pay or cause to be paid to Executive in cash, in periodic installments not less frequently than monthly, will be $400,000 (the
“Transition Payment”) for each year of the Transition Period. 
 2. Affirmation. This Amendment is to be read
and construed with the Agreement as constituting one and the same agreement. Except as specifically modified by this Amendment, all remaining provisions of Section 4(b) of the Agreement, and other provisions, terms and conditions of the
Agreement shall remain in full force and effect and shall be applicable to this Amendment with the same force and effect as if they were recited herein in full. 
 3. Defined Terms. All terms not herein defined shall have the meanings ascribed to them in the Agreement. 
 4. Counterparts. This Amendment may be executed in one or more counterparts, each of which shall be deemed to be an original but all of which together shall constitute one and the same instrument. 
 [Signature Page follows] 

 IN WITNESS WHEREOF, the undersigned have signed this Amendment on the date first above written. 
  

			
	FTI CONSULTING, INC.
		
	By:	 	 /s/ JACK B. DUNN, IV

	Name:	 	Jack B. Dunn, IV
	Title:	 	President and Chief Executive Officer
	
	EXECUTIVE
		
	By:	 	 /s/ DENNIS J. SHAUGHNESSY

		 	Dennis J. ShaughnessyExhibit (10)(a)

 Exhibit 10(a) 
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
 April 13, 2007 
 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. 9 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 March 13, 2007, with respect to the statutory-basis financial statements and schedules of Western Reserve Life Assurance Co. of Ohio and (2) dated March 15, 2007, with respect to the financial statements of the WRL
Series Annuity Account, included in Post-Effective Amendment No. 9 to the Registration Statement (Form N-4 No. 333-93169) under the Securities Act of 1933 and related Prospectus of WRL Freedom Enhancer Variable Annuity. 
  

	
	/s/ Ernst & Young LLP

 Des Moines, Iowa 
 April 24, 2007Exhibit (10)(a)

 Exhibit 10(a) 
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
 April 13, 2007 
 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. 12 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 March 13, 2007, with respect to the statutory-basis financial statements and schedules of Western Reserve Life Assurance Co. of Ohio and (2) dated March 15, 2007, with respect to the financial statements of the WRL
Series Annuity Account, included in Post-Effective Amendment No. 12 to the Registration Statement (Form N-4 No. 333-82705) under the Securities Act of 1933 and related Prospectus of WRL Freedom Premier Variable Annuity. 
 /s/ Ernst & Young LLP 
 Des Moines,
Iowa 
 April 24, 2007Exhibit (10)(a)

 Exhibit 10(a) 
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
 April 13, 2007 
 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 Attainer 

	 	    	File No. 33-49556/811-5672 

 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. 21 to the Registration Statement to Form N-4 (file No. 33-49556) 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 March 13, 2007, with respect to the statutory-basis financial statements and schedules of Western Reserve Life Assurance Co. of Ohio and (2) dated March 15, 2007, with respect to the financial statements of WRL Series
Annuity Account, included in Post-Effective Amendment No. 21 to the Registration Statement (Form N-4 No. 33-49556) under the Securities Act of 1933 and related Prospectus of WRL Freedom Attainer Variable Annuity. 
  

	
	/s/ Ernst & Young LLP

 Des Moines, Iowa 
 April 24, 2007Exhibit (10)(a)

 Exhibit 10(a) 
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
 April 13, 2007 
 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 Bellwether 

	 	    	File No. 33-49550/811-5672 

 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. 22 to the Registration Statement to Form N-4 (file No. 33-49550) 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.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00122-of-00352.parquet"}]]