Document:

<PAGE>

                                 Exhibit 10(a)
                        Consent of Independent Auditors

<PAGE>

                         Consent of Independent Auditors

We consent to the reference to our firm under the caption "Independent Auditors"
in the Statement of Additional Information and to the use of our report dated
February 14, 2003, with respect to the statutory-basis financial statements and
schedules of AUSA Life Insurance Company, Inc., included in Pre-Effective
Amendment No. 1 to the Registration Statement (Form N-4 No. 333-110048) and
related Prospectus of Separate Account VA QNY.

                                           /s/ Ernst & Young LLP
Des Moines, Iowa
December 29, 2003AMENDMENT #1 TO THE AMENDED AND RESTATED 1999 STOCK PLAN

 Exhibit 4.5 
  
 AMENDMENT NO. 1 
 MATRIXONE, INC. AMENDED AND RESTATED 1999 STOCK PLAN 
  
 The MatrixOne, Inc. Amended and Restated 1999 Stock Plan (the “1999 Stock Plan”) is hereby amended as follows: 
  

	1.	Section 3(a) of the 1999 Stock Plan is amended and restated in its entirety as follows: 

  
 “Number of Shares. Subject to adjustment under Section 3(c), the aggregate number of shares of Common Stock of
the Company (the “Common Stock”) that may be issued pursuant to the Plan is 8,000,000 shares. If any Award expires, or is terminated, surrendered or forfeited, in whole or in part, the unissued Common Stock covered by such Award
shall again be available for the grant of Awards under the Plan. If shares of Common Stock issued pursuant to the Plan are repurchased by, or are surrendered or forfeited to, the Company at no more than cost, such shares of Common Stock shall again
be available for the grant of Awards under the Plan; provided, however, that the cumulative number of such shares that may be so reissued under the Plan will not exceed 8,000,000 shares. Shares issued under the Plan may consist in whole or in part
of authorized but unissued shares or treasury shares.” 
  

	2.	Except as modified hereby, the 1999 Stock Plan shall remain in full force and effect. 

  

	3.	This amendment, and all previous amendments to the 1999 Stock Plan, may be memorialized as a separate amendment to the 1999 Stock Plan, or included in an amended and restated 1999
Stock Plan.AMENDMENT #1 TO THE 2000 EMPLOYEE STOCK PURCHASE PLAN

 Exhibit 4.7 
  
 AMENDMENT NO. 1 
 MATRIXONE, INC. 2000 EMPLOYEE STOCK PURCHASE PLAN 
  
 The MatrixOne, Inc. 2000 Employee Stock Purchase Plan (the “2000 ESPP”) is hereby amended as follows: 
  

	1.	Article 4 of the 2000 ESPP is amended and restated in its entirety as follows: 

  
 “The stock subject to the options under the Plan shall be shares of the Company’s authorized but unissued common
stock, par value $.01 per share (the “Common Stock”), or shares of Common Stock reacquired by the Company, including shares purchased in the open market. The aggregate number of shares which may be issued pursuant to the Plan is 2,000,000,
subject to adjustment as provided in Article 12. If any option granted under the Plan shall expire or terminate for any reason without having been exercised in full or shall cease for any reason to be exercisable in whole or in part, the unpurchased
shares subject thereto shall again be available under the Plan.” 
  

	2.	Except as modified hereby, the 2000 ESPP shall remain in full force and effect. 

  

	3.	This amendment, and all previous amendments to the 2000 ESPP, may be memorialized as a separate amendment to the 2000 ESPP, or included in an amended and restated 2000 ESPP.<PAGE>

                                                                     Exhibit 4.7

    8% SERIES B CONVERTIBLE                              8% SERIES B CONVERTIBLE
  REDEEMABLE PREFERRED STOCK                          REDEEMABLE PREFERRED STOCK

           NUMBER                                               SHARES
B

                                  ITC/\DELTACOM

INCORPORATED UNDER THE LAWS OF                              SEE REVERSE FOR
    THE STATE OF DELAWARE                                 CERTAIN DEFINITIONS

                                                           CUSIP 45031T 80 7

     This certifies that

     is the owner of

       FULLY PAID AND NON-ASSESSABLE SHARES OF THE 8% SERIES B CONVERTIBLE
REDEEMABLE PREFERRED STOCK, PAR VALUE OF $.01 PER SHARE, OF
                              ITC/\DeltaCom, Inc.
(hereinafter, the "Corporation") transferable on the books of the Corporation by
the holder hereof in person or by duly authorized attorney upon surrender of
this certificate properly endorsed.

This certificate and the shares represented hereby are issued and shall be held
subject to all of the provisions of the Certificate of Incorporation and Bylaws
of the assents. This certificate is not valid unless countersigned and
registered by the Transfer Agent and Registrar.

       WITNESS the facsimile seal of the Corporation and the facsimile
signatures of the duly authorized officers of the Corporation.

Dated:
       /s/ J. Thomas Mullis            SEAL               /s/ Andrew M. Walker
           J. Thomas Mullis                                   Andrew M. Walker
              SECRETARY                                        PRESIDENT

Countersigned and Registered:
                          MELLON INVESTOR SERVICES LLC
                                                                  Transfer Agent
                                                                   and Registrar
By

                                                            Authorized Signature

<PAGE>

                               ITC/\DeltaCom, Inc.

THE SECURITIES EVIDENCED BY THIS CERTIFICATE SHALL BE REDEEMABLE AS PROVIDED IN
THE CERTIFICATE OF DESIGNATION AND THE CORPORATION'S CERTIFICATE OF
INCORPORATION AND SHALL BE CONVERTIBLE INTO THE CORPORATION'S COMMON STOCK IN
THE MANNER AND ACCORDING TO THE TERMS SET FORTH IN THE CERTIFICATE OF
DESIGNATION.

THE CORPORATION IS AUTHORIZED TO ISSUE MORE THAN ONE CLASS OR SERIES OF CAPITAL
STOCK. THE CORPORATION SHALL FURNISH TO ANY HOLDER UPON REQUEST AND WITHOUT
CHARGE THE POWERS. DESIGNATIONS, PREFERENCES AND RELATIVE, PARTICIPATING,
OPTIONAL OR OTHER SPECIAL RIGHTS OF EACH CLASS OF STOCK OR SERIES THEREOF AND
THE QUALIFICATIONS, LIMITATIONS OR RESTRICTIONS OF SUCH PREFERENCES AND/OR
RIGHTS OF EACH CLASS OR SERIES AUTHORIZED TO BE ISSUED BY THE CORPORATION SO FAR
AS THEY HAVE BEEN FIXED AND DETERMINED AND OF THE AUTHORITY OF THE BOARD OF
DIRECTORS TO FIX AND DETERMINE THE DESIGNATIONS, VOTING RIGHTS, PREFERENCES,
LIMITATIONS AND SPECIAL RIGHTS OF THE CLASSES AND SERIES OF SECURITIES OF THE
CORPORATION.

The following abbreviations, when used in the inscription on the face of this
certificate, shall be construed as though they were written out in full
according to applicable laws or regulations:

TEN COM  - as tenants in common         UNIF GIFT MIN ACT - _____ Custodian ____
TEN ENT  - as tenants by the entireties                     (Cust)       (Minor)
JT TEN   - as joint tenants with                   under Uniform Gifts to Motors
           right of survivorship and            Act __________________________
           not as tenants in common                         (State)

    Additional abbreviations may also be used though not in the above list.

     FOR VALUED RECEIVED, _______________________________ hereby sells, assigns
and transfers unto

PLEASE INSERT SOCIAL SECURITY OR OTHER
    IDENTIFYING NUMBER OF ASSIGNEE
________________________________________

________________________________________________________________________________

________________________________________________________________________________
 (PLEASE PRINT OR TYPEWRITE NAME AND ADDRESS, INCLUDING ZIP CODE, OF ASSIGNEE)

________________________________________________________________________________

________________________________________________________________________________

_________________________________________________________________________ Shares
of the capital stock represented by this Certificate, and does hereby
irrevocably constitute and appoint

_______________________________________________________________________ Attorney
to transfer the said stock on the books of the Corporation with full power of
substitution in the premises

Dated _______________________________

                          X
                          ------------------------------------------------------

                          X
                          ------------------------------------------------------
                          NOTICE: THE SIGNATURE(S) TO THIS ASSIGNMENT MUST
                          CORRESPOND WITH THE NAME(S) AS WRITTEN UPON THE FACE
                          OF THE CERTIFICATE IN EVERY PARTICULAR. WITHOUT
                          ALTERATION OR ENLARGEMENT OR ANY CHANGE WHATEVER.

SIGNATURE(S) GUARANTEED:

By
________________________________________________________________________________
THE SIGNATURE(S) MUST BE GUARANTEED BY AN ELIGIBLE GUARANTOR INSTITUTION (BANKS,
STOCKBROKERS, SAVINGS AND LOAN ASSOCIATIONS AND CREDIT UNIONS WITH MEMBERSHIP IN
AN APPROVED SIGNATURE GUARANTEE MEDALLION PROGRAM), PURSUANT TO SEC RULE
17Ad-15.<PAGE>

                                                                     Exhibit 4.8

     NUMBER                                                        WARRANTS
-----------------                                             ------------------

 W                           WARRANT CERTIFICATE
                             ITC/\DELTACOM, INC.
-----------------                                             ------------------
 This Warrants Certificate certifies that
                                                               CUSIP 45031T 12 8

or its registered assigns, is the registered holder of Warrants expiring October
29, 2007 (the "Warrants") to purchase Common Stock, par value $.01 per share
(the "Common Stock"), of ITC/\Deltacom, Inc., a corporation organized under the
laws of the State of Delaware (the "Company"). Each Warrant entitles the
registered holder upon exercise at any time from the date of issuance of such
Warrant (the "Exercise Date") until immediately prior to 5:00 p.m., New York
City time, on October 29, 2007, to receive from the Company one fully paid and
non-assessable share of Common Stock (collectively, the "Warrant Shares") at the
initial exercise price (the "Exercise Price") of $5.114 per share of Common
Stock payable upon surrender of this Warrant Certificate and payment, subject to
the third paragraph on the reverse side of this Warrant Certificate, of the
Exercise Price at the office or agency of the Warrant Agent, but only subject to
the conditions set forth herein and in the Warrant Agreement referred to on the
reverse hereof. The Exercise Price and number of Warrant Shares issuable upon
exercise of the Warrants are subject to adjustment upon the occurrence of
certain events set forth in the Warrant Agreement.
  No Warrant may be exercised on or after 5:00 p.m., New York City time, on
October 29, 2007, and to the extent not exercised by such time such Warrant
shall become void.
  Reference is hereby made to the further provisions of this Warrant Certificate
set forth on the reverse hereof, and such further provisions shall for all
purposes have the same effect as though fully set forth at this place.
  This Warrant Certificate shall not be valid unless countersigned by the
Warrant Agent, as such term is used in the Warrant Agreement.
  This Warrant Certificate shall be governed by and construed in accordance with
the internal laws of the State of New York.
  IN WITNESS WHEREOF, the Company has caused this Warrant Certificate to be
signed below.

                                                         ITC/\DELTACOM, INC.

DATED:

        /s/ J. Thomas Mullis                            /s/ Larry F Williams
                                    [SEAL]
            J. Thomas Mullis                                Larry F Williams

                     SECRETARY                          CHIEF EXECUTIVE OFFICER

<PAGE>

     The Warrants evidenced by this Warrant Certificate are part of a duly
authorized issue of Warrants expiring at 5:00 p.m., New York City time, on
October 29, 2007 entitling the holder upon exercise to receive shares of Common
Stock, and are issued or to be issued pursuant to a Warrant Agreement dated as
October 29, 2002 (as amended from time to time, the "Warrant Agreement"), duly
executed and delivered by the Company to Mellon Investor Services LLC, as
Warrant Agent ("the Warrant Agent"), which Warrant Agreement is hereby
incorporated by reference in and made part of this instrument and is hereby
referred to for a description of the rights, limitation of rights, obligations,
duties and immunities thereunder of the Warrant Agent, the Company and the
holders (the words "holders" or "holder" meaning the registered holders or
registered holder) of the Warrants. A copy of the Warrant Agreement may be
obtained by the holder hereof upon written request to the Company. Capitalized
terms herein are used as defined in the Warrant Agreement unless otherwise
indicated. To the extent any provision of this Warrant Certificate conflicts
with the express provisions of the Warrant Agreement, the provisions of the
Warrant Agreement shall govern and be controlling.

     Warrants may be exercised at any time and from time to time during the
period commencing on the date of issuance of the Warrants and ending immediately
prior to 5:00 p.m., New York City time, on October 29, 2007; provided that
either (i) a registration statement relating to the exercise of the Warrants and
issuance of the Warrant Shares upon such exercise is then effective under the
Securities Act of 1933, as amended (the "Securities Act"), or (ii) the exercise
of such Warrants and the issuance of the Warrant Shares upon such exercise is
exempt form the registration requirements of the Securities Act and such Warrant
Shares are qualified for sale or exempt from registration or qualification under
the applicable securities laws of the states in which the various holders of the
Warrants or other Persons to whom it is proposed that such Warrant Shares be
issued upon exercise of the Warrants reside. In order to exercise all or any of
the Warrants represented by this Warrant Certificate, the holder must deliver to
the Warrant Agent at its office set forth in Section 11 of the Warrant Agreement
(i) this Warrant Certificate, (ii) the form of election to purchase set for the
below duly and properly filled in and signed, which signature shall be
guaranteed by a bank or trust company having an office or correspondent in the
United States or a broker or dealer which is a member of a registered securities
exchange or the National Association of Securities Dealers, Inc., and (iii)
subject to the following paragraph, payment to the Warrant Agent for the account
of the Company of the Exercise Price for the number of the Warrant Shares in
respect of which such Warrants are then exercised, as provided in the Warrant
Agreement. No Adjustments as to dividends shall be made upon exercise of this
Warrant.

     Subject to the last sentence of this paragraph, in lieu of making the
payment of the Exercise Price in connection with the exercise of each Warrant
(but in all other respects in accordance with the exercise procedure set forth
above, as such exercise procedure may be adjusted to reflect the conversion
referred to herein), the holder of each Restricted Warrant may elect to convert
such Restricted Warrant into shares of Common Stock by providing the Company and
the Warrant Agent with joint written notification of such election in which
event the Company shall issue to such holder the number of shares of Common
Stock calculated in accordance with the following formula:

     X = (A-B) x C
         ---------
             A

     where

        X  = the number of shares of Common Stock issuable upon exercise
             pursuant to Section 3(f) of the Warrant Agreement

        A = the Closing Price on the Business Day immediately preceding the date
            on which the holder delivers the Warrant Certificate and form of
            election to purchase to the Company pursuant to Section 3(b) of the
            Warrant Agreement

        B = the Exercise Price

        C = the number of shares of Common Stock as to which such Restricted
            Warrant is being exercised pursuant to Section 3(a) of the Warrant
            Agreement

If the foregoing calculation results in a negative number, no shares of Common
Stock shall be issued upon conversion pursuant hereto. Notwithstanding any
provision of this Warrant or the Warrant Agreement to the contrary, the holder
of any Restricted Warrant may elect to convert such Restricted Warrant into
shares of Common Stock as provided herein only if the Board of Directors shall
determine that upon such conversion the Company shall receive consideration in
an amount not less than the par value of the shares of Common Stock issuable
upon such conversion.

     The Warrant Agreement provides that upon the occurrence of certain events
the Exercise Price set forth on the face hereof may, subject to certain
conditions, be adjusted. If the Exercise Price is adjusted, the Warrant
Agreement provides that the number of shares of Common Stock issuable upon the
exercise of each Warrant shall be adjusted. No fractions of a share of Common
Stock shall be issued upon the exercise of any Warrant, but the Company may, in
its sole discretion, (i) round such fractional share up to the nearest whole
share or (ii) pay the cash value thereof determined as provided in the Warrant
Agreement.

     The Warrants shall be exercisable, at the election of the holder, either in
full or from time to time in part, provided that Warrants may not be exercised
by the holder for an amount less than 100 Warrant Shares unless such holder only
owns, in the aggregate, such lesser amount. If fewer than all the Warrants
represented by this Warrant Certificate are exercised, the Warrant Certificate
shall be surrendered and a new Warrant Certificate of the same tenor and for the
number of Warrants which were not exercised shall be delivered to the person or
persons entitled to receive such new Warrant Certificate.

     Upon due presentation for registration of transfer of this Warrant
Certificate at the office of the Warrant Agent a new Warrant Certificate or
Warrant Certificates of like tenor and evidencing in the aggregate a like number
of Warrants shall be issued to the transferee(s) in exchange for this Warrant
Certificate, subject to the limitations provided in the Warrant Agreement,
without charge except for any tax or other governmental charge imposed in
connection therewith.

     The Company and the Warrant Agent may deem and treat the registered
holder(s) thereof as the absolute owner(s) of this Warrant Certificate
(notwithstanding any notation of ownership or other writing hereon made by
anyone), for the purpose of any exercise hereof, or any distribution to the
holder(s) hereof, and for all other purposes, and neither the Company nor the
Warrant Agent shall be affected by any notice to the contrary. Neither the
Warrants represented by this Warrant Certificate nor this Warrant Certificate
shall entitle any holder hereof to any rights of a stockholder of the Company.

                          Form of Election to Purchase
                   (To Be Executed Upon Exercise of Warrant)

     The undersigned hereby irrevocably elects to exercise the right,
represented by this Warrant Certificate, to receive __________ shares of Common
Stock and herewith tenders payment for such shares to the order of
ITC/\DELTACOM, INC., in the amount of $______ in accordance with the terms
hereof. If the undersigned hereby elects to convert the Warrant represented by
this Warrant Certificate into shares of Common Stock as provided in this Warrant
Certificate, tender of this Warrant Certificate in lieu of payment as aforesaid
shall be deemed payment for such shares of Common Stock. The undersigned
requests that a certificate for such shares be registered

in the name of ________________________________________________________________,

whose address is ______________________________________________________________,

and that such shares be delivered to __________________________________________,

whose address is ______________________________________________________________.
If such number of shares is less than all of the shares of Common Stock
purchasable hereunder, the undersigned requests that a new Warrant Certificate
representing the remaining balance of such shares be registered

in the name of ________________________________________________________________,

whose address is ______________________________________________________________,

and that such Warrant Certificate be delivered to _____________________________,

whose address is ______________________________________________________________.

Date: ____________________________      ________________________________________
                                        Signature
                                        NOTICE: The signature of this assignment
                                        must correspond with the name as written
                                        upon the face of the within Warrant in
                                        every particular, without alteration or
                                        enlargement or any change whatsoever.

                                          ____________________________
                                          Signature Guaranteed

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00059-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00059-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00059-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00059-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00059-of-00352.parquet"}]]