Document:

Consent of Independent Registered Public Accounting Firm, KPMG LLP

 Exhibit 10(i) 
  
 Consent of Independent Registered Public Accounting Firm 
  
 The Board of Directors of Massachusetts Mutual Life Insurance Company and 
 Contract owners of Massachusetts Mutual Variable Annuity Separate Account 4: 
  
 We consent to the use in this Pre-Effective Amendment No. 1 to Registration Statement
No. 333-131007 on Form N-4 of our report dated March 31, 2006 with respect to the statement of assets and liabilities of Massachusetts Mutual Variable Annuity Separate Account 4 as of December 31, 2005 and the related statements of
operations and changes in net assets and the financial highlights for each period in the two-year period then ended and of our report dated February 24, 2006 with respect to the statutory statement of financial position of Massachusetts Mutual
Life Insurance Company as of December 31, 2005 and 2004 and the related statutory statements of income, changes in policyholders’ contingency reserves, and cash flows for the years 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 March 31, 2006, refers to other auditors whose report on the financial highlights of Massachusetts Mutual Variable
Annuity Separate Account 4 for each year in the three-year period ended December 31, 2003, dated February 23, 2005, expressed an unqualified opinion on those statements. 
  
 Our report dated February 24, 2006 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 U.S. generally accepted accounting principles. Accordingly, our report states that the
statutory financial statements are not presented fairly in conformity with U.S. generally accepted accounting principles 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 for the year ended December 31, 2003, 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 
 November 2, 2006Power of Attorney

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Michael Rollings, Executive Vice President and Chief Financial Officer of
Massachusetts Mutual Life Insurance Company (“MassMutual”), appoints Mark Roellig, Executive Vice President and General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn,
Senior Vice President, Secretary, and Deputy General Counsel of MassMutual, and all persons succeeding him in the capacity of Secretary (collectively referred to hereafter as “Attorneys”), as the Undersigned’s true and lawful
attorneys and agents, each with full power to act individually. 
  
 This Power of
Attorney authorizes each such Attorney to sign the Undersigned’s name, solely in the capacity as Executive Vice President and Chief Financial Officer of MassMutual, to any registration statements, amendments thereto, reports, or documents to be
filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended, and the Investment Company Act of 1940, as amended, (collectively, the “Acts”) relating
to the MassMutual separate investment accounts and variable insurance product registration statements listed below: 
  

			
	Separate Account Name	  	Registration Statement Numbers
	 Massachusetts Mutual Variable Annuity Separate
Account 1
	  	002-72715, 002-75412, 033-7724
	 Massachusetts Mutual Variable Annuity Separate
Account 2
	  	002-75413, 033-7723
	 Massachusetts Mutual Variable Annuity Separate
Account 3
	  	33-83798
	 Massachusetts Mutual Variable Annuity Separate
Account 4
	  	333-45039, 333-81015, 333-95851, 333-73406, 333-109620, 333-112626, 333-130156,
333-131007
	 Massachusetts Mutual Variable Life Separate
Account I
	  	033-23126, 033-89798, 333-41657, 333-88503, 333-49475, 333-50410, 333-101495, 333-114171, 033-32361,
033-87904, 333-65887, 333-22557
	 Massachusetts Mutual Variable Life Separate
Account II
	  	033-31348
	 Massachusetts Mutual Variable Annuity Fund
1
	  	002-30696
	 Massachusetts Mutual Variable Annuity Fund
2
	  	002-48707
	 Panorama Separate Account
	  	333-01363
	 Connecticut Mutual Variable Life Separate Account
I
	  	333-01349, 033-91072
	 CML Variable Annuity Account A
	  	333-01369
	 CML Variable Annuity Account B
	  	333-01351
	 CML Accumulation Annuity Account
E
	  	333-01357

  
 Such Attorneys shall have full
authority to take any action and execute all instruments they deem necessary or advisable to enable MassMutual to comply with the Acts and any rule, regulation, order or other requirement of the Securities and Exchange Commission. 
  
 This Power of Attorney hereby revokes any powers of attorney previously given relating to the
MassMutual Separate Accounts listed above, provided that this revocation shall not affect the exercise of such power prior to the date hereof. This Power of Attorney shall not be affected by subsequent disability or incapacity of the Undersigned.

  
 IN WITNESS WHEREOF the Undersigned has
set his hand this 8th day of September, 2006. 
  
  

			
	 /s/ Michael Rollings

	  	

	 Michael Rollings
 Executive Vice President
and
 Chief Financial Officer
	  	WitnessCamden National Corporation 1993 Stock Option Plan

 Exhibit #10.1 
 CAMDEN NATIONAL CORPORATION 
 1993 STOCK OPTION PLAN 
 1. Purpose. 
 The
purpose of this Plan is to provide certain key employees of Camden National Corporation and its Subsidiaries with an additional incentive to contribute to the success of the Corporation. 
 2. Definitions. 
 As
used in this Plan, the following words and phrases, wherever capitalized, shall have the following meanings, respectively, unless the context clearly indicates that a different meaning is intended: 
 (a) “Board” shall mean the Board of Directors of the Corporation. 
 (b) “Code” shall mean the Internal Revenue Code of 1986, as amended. 
 (c) “Common Stock”
shall mean common stock, no par value, of the Corporation. 
 (d) “Committee” shall mean the committee referred to in Section 3
which shall have the authority to control and manage the administration of the Plan. 
 (e) “Corporation” shall mean Camden National
Corporation. 
 (f) “Employee” shall mean any person who is employed by the Corporation or any Subsidiary and who is, in the
judgment of the Committee, a key employee. 
 (g) “Option” shall mean a stock option granted under the Plan. 
 (h) “Option Agreement” shall mean a written instrument executed by the Committee and the Optionee which specifies the terms and restrictions of
an Option. 
 (i) “Optionee” shall mean an Employee who is granted an Option. 
 (j) “Parent” shall mean a parent corporation within the meaning of Subsection 424(e) and (g) of the Code. 
 (k) “Plan” shall mean the 1993 Camden National Corporation Stock Option Plan. 
 (l) “Share” shall mean a share of Common Stock of the Corporation, as adjusted in accordance with Section 7. 
 (m) “Subsidiary” shall mean a subsidiary corporation within the meaning of Subsections 424(f) and (g) of the code. 
 3. Administration. 
 (a) Committee Members. The Plan shall be administered by a committee comprised of all the members of the Board who are not employees of the Corporation or any Subsidiary. A majority of the members of the Committee shall constitute a
quorum, and the action of a majority of the members present at any meeting at which a quorum is present shall be deemed the action of the Committee. Any member may participate in a meeting of the Committee by means of a conference telephone or
similar communications equipment by means of which all persons participating in the meeting can hear each other. Further, any action of the Committee may be taken without a meeting if all the members of the committee sign written consents, setting
forth the action taken or to be taken, at any time before or after the intended effective date of such action. 
 (b) Powers. The
Committee shall have the power and authority to administer the Plan, including the following powers and authority which shall be exercised in accordance with the terms of the Plan: 
 (i) to determine the Employees to whom Options shall be granted; 
 (ii) to determine the time or times at which Options shall be granted; 
 (iii) to determine the number of
Shares to be represented by each Option; 
 (iv) to determine the terms and restrictions of each Option; 
 (v) to make adjustments in accordance with Section 7; 
 (vi) to prescribe, amend and rescind rules and regulations to the Plan; and 
 (vii) to
interpret the Plan and make all other determinations deemed necessary or advisable for the administration of the Plan. 
 (c)
Signatures. The Committee may authorize any member thereof to execute all instruments required in the administration of the Plan, including but not limited to Option Agreements to effectuate the granting of Options. 

 4. Shares Available. 
 Subject to the provisions of Section 7, Three Thousand (3,000) Shares may be issued pursuant to Options granted under the Plan. In the event
that an Option expires or terminates for any reason without having been exercised in full, the Shares subject to but not issued under such Option shall, unless the Plan shall have been terminated, become available for other Options. 
 5. Granting of Options. 
 (a) Eligibility. The Committee may, from time to time, grant Options to one or more Employees. An Employee who has been granted an Option may, if he or she is otherwise eligible, be granted an additional Option or Options before
exercising a prior Option. The Committee shall grant Options only within ten (10) years from the date the Plan is adopted or the date the Plan is approved by the shareholders of the Corporation, whichever is earlier. 
 (b) Option Agreement. Each Option shall be evidenced by an Option Agreement which shall be signed by a member of the Committee and the Optionee.
Each Option Agreement shall incorporate the terms and restrictions of the Plan and such additional terms and restrictions not inconsistent therewith as determined by the Committee and shall indicate that the Option will not be treated as an
incentive stock option under Section 422 of the Code. Upon acceptance of an Option Agreement, the Optionee shall be bound by the terms and restrictions of the Plan and of the Option Agreement. 
 (c) Term of Option. Unless sooner terminated, each Option shall expire not later than ten (10) years from the date such Option is granted.

 (d) Option Price. The option price for Shares to be issued under any Option shall not be less than one hundred percent
(100%) of the fair market value of such Shares on the date the Option is granted. 
 (e) Non-Transferability of Options. Options
may not be sold, pledged, assigned, hypothecated, transferred or disposed of in any manner other than by will or by the laws of descent and distribution, and may be exercised during the lifetime of the Optionee only by such Optionee. 
 6. Exercise of Options. 
 (a) Manner of Exercise. Options granted under the Plan shall be exercisable at such times under such circumstances as shall be permissible under the terms of the Plan and the Option Agreements. An Option shall be deemed to be
exercised when written notice of such exercise has been given by the Optionee to the Corporation in accordance with terms of the Option Agreement and full payment for the Shares with respect to which the Option is exercised has been received by the
Corporation. Payment shall be made by certified check, transfer of Shares, or a combination thereof. 
 (b) Involuntary Termination of
Employment for Other than Good Cause. In the event an Optionee ceases to be employed by the Corporation, a Parent, or any Subsidiary, and is no longer employed by any of them, for any reason other than voluntary termination, involuntary
termination for good cause, death or disability, all outstanding Options granted to such Optionee shall automatically expire three (3) months after the date the Optionee’s employment ceases or on the expiration date provided in the
applicable Option Agreement, whichever is earlier. 
 (c) Voluntary Termination of Employment. In the event an Optionee voluntarily
terminates employment with the Corporation, a Parent, or any Subsidiary and is no longer employed by any of them, all outstanding Options granted to such Optionee shall automatically expire on the date his or her employment terminates. 

(d) Involuntary Termination of Employment for Good Cause. In the event an Optionee’s employment with the Corporation, a Parent, or any
Subsidiary is terminated for good cause and he or she is no longer employed by any of them, all outstanding Options granted to such Optionee shall automatically expire on the date his or her employment terminates. 
 For purposes of this Plan, “good cause” shall mean: 
 (i) Conviction of the Optionee of a crime which is punishable as a felony; and 
 (ii) An Optionee’s
willful breach of a material duty of his or her employment and his or her failure to cure such breach within thirty (30) days after receiving written notice thereof from the Board. 
 (e) Disabled Optionee. In the event an Optionee ceases to be employed by the Corporation, a Parent, or any Subsidiary by reason of disability and
is no longer employed by any of them, all outstanding Options granted to such Optionee shall automatically expire one (1) year after the date such Optionee’s employment ceases or on the expiration date provided in the applicable Option
Agreement, whichever is earlier. 

 For purposes of this Plan, “disability” means an Optionee’s inability to engage in any
substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve
(12) months. An Optionee shall furnish proof of disability in such form and manner and at such times as the Committee may require. 
 (f) Death of Optionee. In the event an Optionee dies while in the employ of the Corporation, a Parent, or any Subsidiary, then to the extent the Optionee would have been entitled to exercise an Option immediately prior to his or her
death, such Option may be exercised by the estate of such Optionee or by such person or persons to whom such Optionee’s rights pass by will or by the laws of descent and distribution at any time prior to the expiration date provided in the
applicable Option agreement or within one (1) year after the death of the Optionee, whichever is earlier. 
 7.
Adjustments. 
 If there is any change in the Common Stock of the corporation through the declaration of stock dividends, through
recapitalization resulting in stock splits, or combinations or exchanges of shares or otherwise, the Committee shall make appropriate adjustments to the number of Shares available for Option and the Option Price and number of Shares subject to
Options. 
 8. Amendment and Termination. 
 (a) Amendment. The Board, without further approval of the shareholders of the Corporation, may amend the Plan from time to time in such respects as
the Board may deem advisable, provided that no amendment shall become effective prior to approval by the shareholders of the Corporation which: 
 (i) increases the maximum number of shares for which Options may be granted; or 
 (ii) modifies the class of Employees eligible to
participate in the Plan. 
 (b) Termination. The Board, without further approval of the shareholders of the Corporation, may at any
time terminate the Plan. 
 (c) Effect of Amendment or Termination. Any such amendment or termination of the Plan shall not affect
Options already granted and such Options shall remain in full force and effect as if the Plan had not been amended or terminated. 
 9. Effective Date of Plan. 
 The Plan shall be effective upon its adoption by the Board or its approval by the shareholders
of the Corporation, whichever is later. 
 10. Miscellaneous. 
 (a) Employment. The granting of an Option to an Employee shall not give the Employee any right to be retained in the employ of the Corporation or any
Subsidiary. 
 (b) Headings. Paragraph headings are included solely for convenience and shall in no event affect, or be used in connection
with, the interpretation of the Plan.

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