Document:

Consent of Independent Registered Public Accounting Firm

 Exhibit 10(i)(a) 
  
 Consent of Independent Registered Public Accounting Firm 
  
 The Board of Directors of Massachusetts Mutual Life Insurance Company and 
 Contract owners of Panorama Separate Account: 
  
 We consent to the use in this Post-Effective Amendment No. 10 to Registration Statement No. 333-01363 on Form N-4 of our report dated February 23, 2005 with respect to the statement of assets and liabilities of Panorama Separate Account as
of December 31, 2004 and the related statements of operations and changes in net assets and the financial highlights for the year then ended and of our report dated March 14, 2005 with respect to the statutory statement of financial position of
Massachusetts Mutual Life Insurance Company as of December 31, 2004 and the related statutory statements of income, changes in policyholders’ contingency reserves, and cash flows for the year then ended, both appearing in the Statement of
Additional Information, which is part of such Registration Statement, and to the reference to our firm under the heading “Experts” in the Statement of Additional Information. 
  
 Our report dated February 23, 2005, refers to other auditors whose report on the financial statements of Panorama Separate Account for the
period ended December 31, 2003 and financial highlights for each year in the four-year or lesser period then ended, dated February 17, 2004, expressed an unqualified opinion on those statements. 
  
 Our report dated March 14, 2005 includes explanatory language that states that the Company
prepared the statutory financial statements using statutory accounting practices prescribed or permitted by the Commonwealth of Massachusetts Division of Insurance, which practices differ from accounting principles generally accepted in the United
States of America. Accordingly, our report states that the statutory financial statements are not presented fairly in conformity with accounting principles generally accepted in the United States of America and further states that those statements
are presented fairly, in all material respects, in conformity with statutory accounting practices. In addition, our report refers to other auditors whose report on the statutory financial statements of Massachusetts Mutual Life Insurance Company as
of December 31, 2003, and for the years ended December 31, 2003 and 2002, dated March 5, 2004 (except with respect to the matter discussed in Note 17, as to which the date is March 14, 2005), expressed an unqualified opinion on those statements and
included explanatory language that described the use of statutory accounting practices, which practices differ from accounting principles generally accepted in the United States of America, and the adoption, effective January 1, 2003, of Statement
of Statutory Accounting Principles No. 86, “Accounting for Derivative Instruments and Hedging, Income Generation, and Replication (Synthetic Asset) Transactions.” 
  
 /s/    KPMG LLP 
 Hartford,
Connecticut 
 April 28, 2005Consent of Independent Registered Public Accounting Firm

 Exhibit 10(i)(b) 
  

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT 
  
 To the Board of Directors of 
 Massachusetts
Mutual Life Insurance Company 
  
 We consent to the use in this Post-Effective
Amendment No. 10 to Registration Statement No. 333-01363 on Form N-4 of our report dated March 5, 2004 (March 14, 2005 as to the effect of the presentation change regarding the statutory statements of cash flows for the years ended December 31, 2003
and 2002 to the direct method from the indirect method) with respect to the statutory statement of financial position of Massachusetts Mutual Life Insurance Company (which report on Massachusetts Mutual Life Insurance Company expresses an
unqualified opinion and includes explanatory paragraphs referring to the use of statutory accounting practices and the adoption, effective January 1, 2003, of Statement of Statutory Accounting Principles No. 86, “Accounting for Derivative
Instruments and Hedging, Income Generation, and Replication (Synthetic Asset) Transactions,” both of which practices differ from accounting principles generally accepted in the United States of America and the effect of the presentation
change regarding the statutory statements of cash flows for the years ended December 31, 2003 and 2002 to the direct method from the indirect method) as of December 31, 2003 and the related statutory statements of income, changes in
policyholders’ contingency reserves, and cash flows for the years ended December 31, 2003 and 2002, appearing in the Statement of Additional Information, which is a part of such Registration Statement, and to the reference to us under the
heading “Experts” in such Statement of Additional Information. 
  
 DELOITTE & TOUCHE LLP 
  
 Hartford, Connecticut 
 April 28, 2005AGREEMENT OF RESIGNATION, APPOINTMENT & ACCEPTANCE

 Exhibit 4.1 
  

AGREEMENT OF RESIGNATION, APPOINTMENT AND ACCEPTANCE, dated as of April 1, 2005 by and among Raytheon Company, a corporation duly organized and
existing under the laws of the state of Delaware and having its principal office at 870 Winter Street, Waltham, MA 02451 (the “Issuer”), The Bank of New York, (the “Prior Trustee”), and The Bank of New York Trust Company, N.A.,
(the “Successor Trustee”). 
  
 RECITALS:

  
 WHEREAS, the Issuer and Prior Trustee entered into
a Trust Indenture dated as of July 3, 1995 by and between the Issuer and the Prior Trustee (the “Indenture”); 
  
 WHEREAS, the securities listed on Exhibit A (the “Securities”) were originally authorized and issued under the Indenture; 
  
 WHEREAS, the Issuer desires to appoint Successor Trustee as Trustee,
Paying Agent and Registrar to succeed Prior Trustee in such capacities under the Indenture; and 
  
 WHEREAS, Successor Trustee is willing to accept such appointment as Successor Trustee, Paying Agent and Registrar under the Indenture; 

 
 NOW, THEREFORE, the Issuer, Prior Trustee and Successor Trustee,
for and in consideration of the premises of other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, hereby consent and agree as follows: 
  
 ARTICLE I 
  
 THE PRIOR TRUSTEE 
  
 SECTION 1.01 Prior Trustee hereby resigns as Trustee under the Indenture. 
  
 SECTION 1.02 Prior Trustee hereby assigns, transfers, delivers and confirms to Successor Trustee all right, title and
interest of Prior Trustee in and to the trusts of the Trustee under the Indenture and all the rights, powers and trusts of the Trustee under the Indenture: provided, however Prior Trustee shall continue to be entitled to the expense reimbursement
and indemnity provisions thereunder with respect to the period prior to the effective date hereof. Prior Trustee shall at the expense of the Successor Trustee execute and deliver such further instruments and shall do such other things as Successor
Trustee may reasonably require so as to more fully and certainly vest and confirm in Successor Trustee all the rights, powers and trust hereby assigned, transferred, delivered and confirmed to Successor Trustee as Trustee, Paying Agent and
Registrar. 
  
 ARTICLE II 
  
 THE ISSUER 
  
 SECTION 2.01 The Issuer hereby accepts the resignation of Prior
Trustee as Trustee, Paying Agent and Registrar under the Indenture. 

 SECTION 2.02 All conditions relating to the appointment of The Bank of New York Trust Company,
N.A., as Successor Trustee, Paying Agent and Registrar under the Indenture have been met and the Issuer hereby appoints Successor Trustee as Trustee, Paying and Registrar under the Indenture with like effect as if originally named as Trustee, Paying
Agent and Registrar in the Indenture. 
  
 ARTICLE III

  
 THE SUCCESSOR TRUSTEE 
  
 SECTION 3.01 Successor Trustee hereby represents and warrants to Prior
Trustee and to the Issuer that Successor Trustee is not disqualified to act as Trustee under the Indenture. 
  
 SECTION 3.02 Successor Trustee hereby accepts its appointment as Successor Trustee, Paying Agent and Registrar under the Indenture and accepts the
rights, powers, duties and obligations of Prior Trustee as Trustee, Paying Agent and Registrar under the Indenture, upon the terms and conditions set forth therein, with like effect as if originally named as Trustee, Paying Agent and Registrar under
the Indenture. 
  
 ARTICLE IV 
  
 MISCELLANEOUS 
  
 SECTION 4.01 This Agreement and the resignation, appointment and
acceptance effected hereby shall be effective as of the opening of business on April 1, 2005. 
  
 SECTION 4.02 This Agreement shall be governed by and construed in accordance with the laws of the State of New York. 
  
 SECTION 4.03 This Agreement may be executed in any number of counterparts each of which shall be an original, but such counterparts shall together
constitute but one and the same instrument. 

 IN WITNESS WHEREOF, the parties hereto have caused this Agreement of Resignation, Appointment and Acceptance to be duly
executed and acknowledged all as of the day and year first above written. 
  

			
	 Raytheon Company,
 as Issuer

		
	By:	 	/S/    RICHARD
GOGLIA        
	 	 	 Name: Richard Goglia
 Title: Vice President and
Treasurer

	
	 The Bank of New York,
 as Prior Trustee

		
	By:	 	/S/    KISHA A.
HOLDER        
	 	 	 Name: Kisha A. Holder
 Title: Assistant Vice
President

	
	 The Bank of New York Trust Company, N.A.,
 as Successor Trustee

		
	By:	 	/S/    PETER M.
MURPHY        
	 	 	 Name: Peter M. Murphy
 Title: Vice
President

 Exhibit A 
  

			
	 Issue

	    	 Issue Description

	 Raytheon Company
	    	4.50% Notes due 2007
	 	    	4.85% Notes due 1/15/2011
	 	    	5.375% Notes due 4/1/2013
	 	    	5.50% Notes due 11/15/2012
	 	    	6.00% Exchange Debentures due 2010
	 	    	6.15% Notes due 11/1/2008
	 	    	6.30% Notes due 3/15/2005
	 	    	6.40% Exchange Debentures due 2018
	 	    	6.50% Notes due 7/15/2005
	 	    	6.55% Notes due 3/15/2010
	 	    	6.75% Note due 8/15/2007
	 	    	6.75% Notes due 3/15/2018
	 	    	7.00% Notes due 11/1/2028
	 	    	7.20% Notes due 8/15/2027
	 	    	7.375% Notes due 7/15/2025
	 	    	8.30% Notes due 3/1/2010

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}]]