Document:

<PAGE>

                                EXHIBIT (10)(b)
                                ---------------

                        OPINION AND CONSENT OF ACTUARY
<PAGE>

          [Transamerica Occidental Life Insurance Company Letterhead]

April 10, 2001

Transamerica Occidental Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499-0001

Re:  Separate Account VA H
     Registration on Form N-4  SEC File No. 33-43516

Dear Sir/Madam:

With regard to the above registration statement, I have examined such documents
and made such inquiries as I have deemed necessary and appropriate, and on the
basis of such examination, have the following opinions:

Fees and charges deducted under the Dreyfus Advisor Advantage Variable Annuity
policies are those deemed necessary to appropriately reflect:

(1)    the expenses incurred in the acquisition and distribution of the
       Policies,

(2)    the expenses associated with the development and servicing of the
       policies,

(3)    the assumption of certain risks arising from the operation and management
       of the policies and/or riders to the policy and that provides for a
       reasonable margin of profit.

Fees and charges assessed against the policy values in the variable account
include:

(i)    Administrative Charge

(ii)   Mortality and Expense Risk Fee (M&E)

(iii)  Taxes (including premium and other taxes if applicable)

(iv)   Any applicable rider fees or charges

The magnitude of each of the individual charges listed above in (i) through (iv)
is established in the pricing of the Dreyfus Advisor Advantage Variable Annuity,
to achieve a reasonable Return on Investment (ROI), which is within the range of
industry practice with respect to comparable variable annuity products.
<PAGE>

Transamerica Occidental Life Insurance Company
April 10, 2001
Page 2

Except by coincidence, it is not expected that actual charges assessed in a
given year would exactly offset actual expenses incurred.  Acquisition expenses
(as well as major product and/or systems development expenses) are incurred "up
front" and recovered, with a reasonable profit margin, through future years'
charges.  In addition, the company cannot increase certain charges under the
Policies in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the Policies, in
the aggregate, are reasonable in relation to the services rendered, the expenses
expected to be incurred, and the risks assumed by the company.

I hereby consent to the use of this opinion, which is included as an Exhibit to
the Registration Statement.

/s/ Calvin R. Birkey
----------------------------------------------
Calvin R. Birkey, FSA, MAAA
Managing Actuary
Transamerica Occidental Life Insurance Company<PAGE>

                               EXHIBIT (4)(c)(1)

                          FORM OF POLICY ENDORSEMENT
                        (ADDITIONAL DEATH DISTRIBUTION)
<PAGE>

                                                        Home Office:
                                                        4333 Edgewood Road N.E.
[LOGO] TRANSAMERICA LIFE                                Cedar Rapids, Iowa 52499
       INSURANCE COMPANY                                (319)398-8511

                 (Hereafter called the Company, we, our or us)

                        ADDITIONAL DEATH BENEFIT RIDER

We issued this rider as a part of the policy to which it is attached.

This rider will pay an Additional Death Benefit amount equal to a percentage of
the gains accumulated in the policy since the rider was added. This additional
death benefit will be paid whenever death proceeds are payable on the base
policy to which this rider is attached.

This rider will be considered terminated when the policy is annuitized or
surrendered, or an additional death benefit is paid under the terms of this
rider. You may also terminate this benefit at any time by notifying us at our
service center. Once terminated, this rider may be re-elected. However, a new
rider will be issued and the Additional Death Benefit amount will be re-
determined.

Policy Number:                              [123456]
Rider Date:                                 [11-14-2000]
Additional Death Benefit Factor:            [10.00]%
Rider Fee Percentage:                       [0.75]%

DEFINITIONS

Rider Anniversary
The anniversary of the Rider Date for each year the rider remains in force.

Rider Date
The date that this rider is added to the policy.

Rider Earnings
The policy gains accrued and not previously withdrawn since the Rider Date. On a
given date, this amount is equal to: the death proceeds of the base policy;
minus the Policy Value of the base policy on the Rider Date; minus premiums paid
after the rider date; plus amounts withdrawn from the Policy Value after the
Rider Date that exceed the Rider Earnings on the date of the withdrawal.

ADDITIONAL DEATH BENEFIT AMOUNT
If death proceeds are payable under the terms of the base policy to which this
rider is attached, this rider will pay an Additional Death Benefit equal to the
Additional Death Benefit Factor multiplied by the Rider Earnings on the date
used to calculate the death proceeds.

ADDITIONAL DEATH BENEFIT PREMIUM
We will deduct a fee from the Policy Value on each Rider Anniversary and a pro-
rated fee on the termination date of the rider. The Rider Fee is equal to the
Policy Value at the time the fee is deducted, multiplied by the Rider Fee
Percentage shown on the first page of this rider. The fee will be deducted from
each subaccount and fixed account in proportion to the amount of Policy Value in
each account. This fee will not be deducted after the policy is annuitized.

RTP 1 201
<PAGE>

SPOUSAL CONTINUATION
If a death occurs and the deceased's spouse, if any, is continuing the base
policy in lieu of receiving the death proceeds, the continuing spouse has the
following options:

 .    Terminate the Additional Death Benefit Rider and receive a one-time Policy
     Value increase equal to the amount of the Additional Death Benefit. All
     future surrender charges on this amount, if any, will be waived.

 .    Continue the Additional Death Benefit Rider without the one-time Policy
     Value increase. An Additional Death Benefit Amount would then be paid upon
     the death of the continuing spouse.

Additional Death Benefit Example:

<TABLE>
------------------------------------------------------------------------------------------------------------
Additional Death Benefit Example Assumptions:
------------------------------------------------------------------------------------------------------------
<S>                                                                                               <C>
Contract value at rider issue                                                                     $ 100,000
Premium payments after rider issue                                                                $  25,000
Rider Earnings withdrawn                                                                          $  35,000
Death proceeds on base contract                                                                   $ 225,000
Additional Death Benefit Factor                                                                          10%

------------------------------------------------------------------------------------------------------------
Additional Death Benefit Calculations:
------------------------------------------------------------------------------------------------------------
Rider Earnings = death proceeds - contract value on the Rider Date - premium
payments after the Rider Date + withdrawals that exceed Rider Earnings on date
of withdrawal = $225,000 - $100,000- $25,000 + $0                                                 $ 100,000

Additional Death Benefit Amount = Additional Death Benefit Factor * Rider Earnings = 10% *
$100,000                                                                                          $  10,000

Total death proceeds = death proceeds on base contract + Additional Death Benefit Amount =
$225,000 + $10,000                                                                                $ 235,000
------------------------------------------------------------------------------------------------------------
</TABLE>

                       Signed for Us at our Home Office.

          /s/ Craig D. Vermie                     /s/ Larry N. Norman

               SECRETARY                                PRESIDENT

RTP 1 201 (2)<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 reports (1)
dated February 15, 2001 with respect to the statutory-basis financial statements
and schedules of PFL Life Insurance Company and (2) the subaccounts of PFL Life
Variable Annuity Account D which are available for investment by contract owners
of the Access Variable Annuity, included in Post-Effective Amendment No. 2 to
the Registration Statement (Form N-4 No. 333-94489) and related Prospectus of
the Transamerica Access Variable Annuity, formerly known as the Access Variable
Annuity.

                                             Ernst & Young LLP

Des Moines, Iowa
April 24, 2001<PAGE>

                                EXHIBIT (10)(b)
                                ---------------

                        OPINION AND CONSENT OF ACTUARY
<PAGE>

               [Transamerica Life Insurance Company Letterhead]

April 10, 2001

PFL Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499-0001

Re:  Separate Account VA D
     (formerly PFL Life Variable Annuity Account D)
     Registration on Form N-4 SEC File No. 33-94489

Dear Sir/Madam:

With regard to the above registration statement, I have examined such documents
and made such inquiries as I have deemed necessary and appropriate, and on the
basis of such examination, have the following opinions:

Fees and charges deducted under the Transamerica Access Variable Annuity
(formerly Access Variable Annuity) policies are those deemed necessary to
appropriately reflect:

(1)   the expenses incurred in the acquisition and distribution of the Policies,

(2)   the expenses associated with the development and servicing of the
      policies,

(3)   the assumption of certain risks arising from the operation and
      management of the Policies and/or riders to the Policy and that provides
      for a reasonable margin of profit.

Fees and charges assessed against the policy values in the Variable Account
include:

(i)   Service Charge and Administrative Charge

(ii)  Mortality and Expense Risk Fee (M&E)

(iii) Taxes (including Premium and other Taxes if applicable)

(iv)  Any applicable rider fees or charges

The magnitude of each of the individual charges listed above in (i) through (iv)
is established in the pricing of the Transamerica Access Variable Annuity
(formerly Access Variable Annuity), to achieve a reasonable Return on Investment
(ROI), which is within the range of industry practice with respect to comparable
variable annuity products.
<PAGE>

Transamerica Life Insurance Company
April 10, 2001
Page 2

Except by coincidence, it is not expected that actual charges assessed in a
given year would exactly offset actual expenses incurred. Acquisition expenses
(as well as major product and/or systems development expenses) are incurred "up
front" and recovered, with a reasonable profit margin, through future years'
charges. In addition, the company cannot increase certain charges under the
Policies in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the Policies, in
the aggregate, are reasonable in relation to the services rendered, the expenses
expected to be incurred, and the risks assumed by the company.

I hereby consent to the use of this opinion, which is included as an Exhibit to
the Registration Statement.

/s/ Calvin R. Birkey
---------------------------------------
Calvin R. Birkey, FSA, MAAA
Managing Actuary
Transamerica Life Insurance Company
(formerly PFL Life Insurance Company)

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