Document:

CONSENT OF PRICEWATERHOUSECOOPERS LLP

 Exhibit 10(i)

 

CONSENT OF INDEPENDENT ACCOUNTANTS

 

          We hereby consent to the use in this Pre-Effective Amendment No. 1 to the Registration Statement of Massachusetts
Mutual Variable Annuity Separate Account 4 Individual Certificates issued under a Deferred Group Variable Annuity on Form N-4 (File No. 333-95851) of our report, which includes explanatory paragraphs relating to the use of statutory accounting practices,
which practices differ from generally accepted accounting principles, dated February 25, 1999 relating to the statutory financial statements of Massachusetts Mutual Life Insurance Company, which appear in such Registration Statement. We also consent to
the references to us under the caption “Experts” in the Statement of Additional Information in such Registration Statement.

 

PricewaterhouseCoopers LLP

 

Hartford, Connecticut

August 1, 2000REPORT OF PRICEWATERHOUSECOOPERS

 

 Exhibit 10(ii)

 

REPORT OF INDEPENDENT ACCOUNTANTS

 

To the Board of Directors and Policyholders of

Massachusetts Mutual Life Insurance Company:

 

                  We have audited the accompanying statutory statement of financial
position of Massachusetts Mutual Life Insurance Company as of December 31, 1998, and the related statutory statements of income and changes in policyholders’ contingency reserves, and of cash flows for each of the two years in the period ended
December 31, 1998. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

 

                  We conducted our audits of these statements in accordance with
generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion. We have not audited the financial statements of Massachusetts Mutual Life Insurance Company for any period subsequent to December 31, 1998.

 

                  As described in Note 1, these financial statements were prepared
in conformity with accounting practices prescribed or permitted by the Division of Insurance of the Commonwealth of Massachusetts, which practices differ from generally accepted accounting principles. The effects on the financial statements of the
variances between the statutory basis of accounting and generally accepted accounting principles, although not reasonably determinable, are presumed to be material.

 

                  In our opinion, because of the effects of the matter discussed in
the preceding paragraph, the financial statements audited by us do not present fairly, in conformity with generally accepted accounting principles, the financial position of Massachusetts Mutual Life Insurance Company as of December 31, 1998 or the
results of its operations or its cash flows for each of the two years in the period ended December 31, 1998.

 

                  In our opinion, the financial statements audited by us, present
fairly, in all material respects, the financial position of Massachusetts Mutual Life Insurance Company as of December 31, 1998, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 1998, on the
basis of accounting described in Note 1.

 

PricewaterhouseCoopers LLP

Hartford, Connecticut

February 25, 1999CONSENT OF DELOITTE & TOUCHE LLP

 

 Exhibit 10(iii)

 

CONSENT OF INDEPENDENT AUDITORS’

 

To the Board of Directors of

Massachusetts Mutual Life Insurance Company

 

          We consent to the inclusion in this Pre-Effective Amendment No. 1 to Registration Statement No. 333-95851 of
Massachusetts Mutual Life Insurance Company on Form N-4 of our report dated February 1, 2000, on our audit of the statutory financial statements of Massachusetts Mutual Life Insurance Company as of December 31, 1999 and for the year then ended, which
includes explanatory paragraphs relating to the use of statutory accounting practices which differ from generally accepted accounting principles. We also consent to the reference to our Firm under the caption “Experts” appearing in the prospectus.

 

Deloitte & Touche LLP

 

Hartford, Connecticut

July 28, 2000CONSENT OF PRICEWATERHOUSECOOPERS LLP

 

 Exhibit 10(i)

 

CONSENT OF INDEPENDENT ACCOUNTANTS

 

          We hereby consent to the use in this Pre-Effective Amendment No. 1 to the Registration Statement of C.M.
Multi-Account A—Individual or Group Deferred Variable Annuity on Form N-4 (File No. 333-95845) of our report, which includes explanatory paragraphs relating to the use of statutory accounting practices, which practices differ from generally accepted
accounting principles, dated February 25, 1999 relating to the statutory financial statements of C.M. Life Insurance Company, which appear in such Registration Statement. We also consent to the references to us under the caption “Experts” in the
Statement of Additional Information in such Registration Statement.

 

PricewaterhouseCoopers LLP

 

Hartford, Connecticut

August 1, 2000REPORT OF PRICEWATERHOUSECOOPERS

 Exhibit 10(ii)

 

REPORT OF INDEPENDENT ACCOUNTANTS

 

To the Board of Directors and Policyholders of

C.M. Life Insurance Company:

 

          We have audited the accompanying statutory statement of financial position of C.M. Life Insurance Company as of
December 31, 1998, and the related statutory statements of income and changes in shareholder’s equity, and of cash flows for each of the two years in the period ended December 31, 1998. These financial statements are the responsibility of the
Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

 

          We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. We
have not audited the financial statements of C.M. Life Insurance Company for any period subsequent to December 31, 1998.

 

          As described in Note 1, these financial statements were prepared in conformity with accounting practices
prescribed or permitted by the Department of Insurance of the State of Connecticut, which practices differ from generally accepted accounting principles. The effects on the financial statements of the variances between the statutory basis of accounting
and generally accepted accounting principles, although not reasonably determinable, are presumed to be material.

 

          In our opinion, because of the effects of the matter discussed in the preceding paragraph, the financial
statements audited by us do not present fairly, in conformity with generally accepted accounting principles, the financial position of C.M. Life Insurance Company as of December 31, 1998, or the results of its operations or its cash flows for each of the
two years in the period ended December 31, 1998.

 

          In our opinion, the financial statements audited by us, present fairly, in all material respects, the financial
position of C.M. Life Insurance Company as of December 31, 1998, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 1998, on the basis of accounting described in Note 1.

 

PricewaterhouseCoopers LLP

 

Hartford, Connecticut

February 25, 1999CONSENT OF DELOITTE & TOUCHE LLP

 

 Exhibit 10((iii)

 

CONSENT OF INDEPENDENT AUDITORS

 

To the Board of Directors of

C.M. Life Insurance Company

 

          We consent to the inclusion in this Pre-Effective Amendment No. 1 to Registration Statement No. 333-95845 of C.M.
Life Insurance Company on Form N-4 of our report dated February 1, 2000, on our audit of the statutory financial statements of C.M. Life Insurance Company as of December 31, 1999 and for the year then ended, which includes explanatory paragraphs relating
to the use of statutory accounting practices, which differ from generally accepted accounting principles. We also consent to the reference to our Firm under the caption “Experts” appearing in the prospectus.

 

Deloitte & Touche LLP

 

Hartford, Connecticut

July 28, 2000POWER OF ATTORNEY

 

 Exhibit 10(iv)

 

POWER OF ATTORNEY: FEDERAL SECURITIES LAWS

 

          The Undersigned, Robert J. O’Connell, Chairman, President and Chief Executive Officer of C.M. Life Insurance
Company (“C.M. Life”), does hereby constitute and appoint Lawrence V. Burkett, Jr., Richard M. Howe, Stephen R. Bosworth, and Michael Berenson, and each of them individually, as his true and lawful attorneys and agents.

 

          Such attorneys and agents shall have full power of substitution and authority to take any and all action and
execute any and all instruments on the Undersigned’s behalf as Chairman, President and Chief Executive Officer of C.M. Life that said attorneys and agents may deem necessary or advisable to enable C.M. Life to comply with the Securities Act of 1933,
as amended, the Securities Exchange Act of 1934, as amended, the Investment Company Act of 1940, as amended, (collectively, the “Acts”) and any rules, regulations, orders or other requirements of the Securities and Exchange Commission (the “
Commission”) thereunder. This Power of Attorney authorizes such attorneys and agents to sign the Undersigned’s name on his behalf as Chairman, President and Chief Executive Officer of C.M. Life to any and all registration statements and/or
amendments thereto, reports, instruments or documents filed or to be filed with the Commission under the Acts. Without limiting the scope of this Power of Attorney, it shall apply to filings by or on behalf of C.M. Life separate investment accounts
currently in existence or established in the future, including but not limited to those listed below.

 

		           C.M. Multi-Account A

		           C.M. Life Variable Life Separate Account I

		           Panorama Plus Separate Account

 

          The Undersigned hereby ratifies and confirms all that said attorneys and agents shall do or cause to be done by
virtue hereof.

 

          IN WITNESS WHEREOF the Undersigned has set his hand this 21st day of July, 2000.

 

	 /s/    ROBERT 
J. O’CONNELL
        

Robert J. O’Connell

Chairman, President and

Chief Executive Officer

		 /s/    CAROL 
BITTNER
        

Witness

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