Document:

Exhibit 10.B

 EXHIBIT (10)(b) 
  
 OPINION AND CONSENT OF ACTUARY 

 [Transamerica Life Insurance Company Letterhead] 
  
 April 14, 2006 
  
 Transamerica Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Separate Account VA B 

 Registration on Form N-4
SEC File No. 33-56908 
  
 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 Freedom 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 

 Transamerica Life Insurance Company 
 April 14, 2006 
 Page 2 
  
 The magnitude of each of the individual charges listed above
in (i) through (iv) is established in the pricing of the Transamerica Freedom 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. 
  
 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/ R. Gene Hauser 

 R. Gene Hauser, 
 FSA, MAAA Actuary 
 Transamerica Life Insurance CompanyExhibit 10.A

 EXHIBIT (10)(a) 
 CONSENT OF INDEPENDENT REGISTERED 
 PUBLIC ACCOUNTING FIRM 

 Consent of Independent Registered Public Accounting Firm 
  
 We consent to the reference to our firm under the caption “Independent Registered Public
Accounting Firm” in the Statement of Additional Information and to the use of our reports: (1) dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company and
(2) dated February 3, 2006, with respect to the Transamerica Life Insurance Company Separate Account VA W, which is available for investment by contract owners of Transamerica Liberty Variable Annuity, included in Post-Effective Amendment
No. 3 to the Registration Statement (Form N-4 No. 333-116562) under the Securities Act of 1933 and related Prospectus of Transamerica Liberty Variable Annuity. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.B

 EXHIBIT (10)(b) 
  
 OPINION AND CONSENT OF ACTUARY 

 [Transamerica Life Insurance Company Letterhead] 
  
 April 14, 2006 
  
 Transamerica Life Insurance Company 
 4333
Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Flexible Premium Variable Annuity - G 

	    	Separate Account VA W 

	    	Registration on Form N-4 

  
 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 Flexible Premium Variable Annuity – G
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)	Surrender Charges 

  

	(v)	Any applicable rider fees or charges 

 Transamerica Life Insurance Company 
 April 14, 2006 
 Page 2 
  
 The magnitude of each of the individual charges listed above in (i) through (v) is established in the pricing of the Flexible Premium Variable Annuity - G, to
achieve a reasonable Return on Investment (ROI), which is within the range of industry practice with respect to comparable variable annuity products. 
  
 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/    R. GENE HAUSER        
	R. Gene Hauser, FSA, MAAA
	Actuary
	 Transamerica Life Insurance CompanyEXHIBIT 10.1

 Exhibit 10.1 
 AMENDMENT No. 3 TO CONVERTIBLE PROMISSORY NOTE 
 This Amendment No. 3 (this
“Amendment”) to the Convertible Promissory Note (as defined below) is made as of April 21, 2006 by and between E-centives, Inc., a Delaware corporation (the “Company”), and Venturetec, Inc. (the
“Holder”). 
 WHEREAS, on August 19, 2005, the Company issued a convertible promissory note in the principal
amount of US $500,000 to the Holder, as amended by Amendment No. 1, dated October 31, 2005, and Amendment No. 2, dated December 31, 2005 (as amended, the “Convertible Promissory Note”); and 
 WHEREAS, the Company and the Holder desire to amend the Convertible Promissory Note in accordance with the terms and conditions hereof.

 NOW THEREFORE, in consideration of the mutual covenants contained herein the parties hereto agree as follows: 
 1. Amendment: Section 1 of the Convertible Promissory Note is hereby amended and restated in its entirety to read as follows: 
 “1. Payment Terms. The Company promises to pay to Holder the balance of Principal, together with accrued unpaid interest, on
September 30, 2006, unless this Note is earlier prepaid as herein provided or earlier converted into Series C preferred stock, par value US $0.01 per share, of the Company (the “Series C Preferred Stock”)
pursuant to Section 3 hereof. All payments hereunder shall be made in lawful money of the United States of America. Payment shall be credited first to the accrued interest then due and payable and the remainder to Principal.”

 2. Representations and Warranties. To induce the Holder to enter into this Amendment, the Company represents and warrants to the
Holder that, after giving effect to this Amendment, the representations and warranties set forth in Section 6 of the Convertible Promissory Note are true and correct in all material respects on and as of the date hereof. 
 3. Effectiveness. This Amendment shall become effective as of the date first set forth above when the Company shall have received counterparts of
this Amendment that, when taken together, bear the signatures of the Company and the Holder. 
 4. No Other Modifications. Except as
specifically modified herein, all of the terms and conditions of the Convertible Promissory Note shall continue in full force and effect and are hereby ratified and affirmed. 
 5. Capitalized Terms. All capitalized terms used in this Amendment and not otherwise defined shall have the meanings assigned to them in the
Convertible Promissory Note. 
 6. Governing Law; Counterparts. This Amendment shall be governed by, and construed and interpreted in
accordance with, the laws of the State of Maryland, without reference to conflicts of law provisions of such state. This Amendment may be executed in counterparts and the executed counterparts shall together constitute a single instrument.

 7. Severability. If any term, provision, covenant or restriction of this Amendment is held by a court of competent jurisdiction or
other authority to be invalid, void or unenforceable, the remainder of 

  

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the terms, provisions, covenants and restrictions of this Amendment shall remain in full force and effect and shall in no way be affected, impaired or
invalidated. 
 8. Headings. The headings of this Amendment are for purposes of reference only and shall not limit or otherwise affect
the meaning hereof. 
 [Signature Page Follows] 
  

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 IN WITNESS WHEREOF, the undersigned have caused this Amendment to be duly executed and delivered
as of the date first written above. 
  

			
	E-centives, Inc.
		
	By:	 	/s/ Kamran Amjadi
	Name: Kamran Amjadi
	Title: Chairman & CEO

  

			
	ACCEPTED AND AGREED:
	
	Venturetec, Inc.
		
	By:	 	 /S/ PETER FRIEDLI

	Name: Peter Friedli
	Title: President

  

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