Document:

Exhibit 10.A

 EXHIBIT (10)(a) 
  
 CONSENT OF INDEPENDENT AUDITORS 
  

 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 13, 2004, with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company, included in Post-effective Amendment No. 1 to the Registration Statement (Form N-4 No.
333-109913) and related Prospectus of Separate Account VA S. 
  
 Ernst & Young LLP 
  
 Des Moines, Iowa

 April 27, 2004<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

                      [Transamerica Life Insurance Company]

April 1, 2004

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

Re:   Flexible Premium Variable Annuity - D
      Separate Account VA S
      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 - D
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

<PAGE>

Transamerica Life Insurance Company
April 1, 2004
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 - D, 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
Associate Actuary
Transamerica Life Insurance CompanyConsulting agreement between Richard G. Stevens and Pain Therapeutics

 Exhibit 10.10 
  
 CONSULTING AGREEMENT 
  
 This Consulting Agreement (“Agreement”) is made and entered into as of March 24, 2004 by and between Pain Therapeutics, Inc. (the
“Company”), and Richard Stevens (“Consultant”). The Company desires to retain Consultant as an independent contractor to perform consulting services for the Company and Consultant is able and willing to perform such services, on
terms set forth more fully below. In consideration of the mutual promises contained herein, the parties agree as follows: 
  
 1. SERVICES AND COMPENSATION 
  
 (a) Consultant agrees to perform for the Company the services described in Exhibit A (“Services”). 
  
 (b) The Company agrees to pay Consultant the compensation set forth in
Exhibit A for the performance of the Services. 
  
 2. CONFIDENTIALITY

  
 (a) “Confidential Information” means any
Company proprietary information, technical data, trade secrets or know-how, including, but not limited to, clinical or pre-clinical research or results, product plans, patent applications, products, services, customers, customer lists, markets,
software, developments, inventions, processes, formulas, technology, designs, drawings, engineering, hardware configuration information, marketing, finances or other business information disclosed by the Company either directly or indirectly in
writing, orally or by drawings or inspection of parts or equipment. 
  
 (b) Consultant will not; during or subsequent to the term of this Agreement, use the Company’s Confidential Information for any purpose whatsoever other than the performance of the Services on behalf of the Company or disclose the
Company’s Confidential Information to any third party, and it is understood that said Confidential Information shall remain the sole property of the Company. Consultant further agrees to take all reasonable precautions to prevent any
unauthorized disclosure of such Confidential Information including, but not limited to, having each employee of Consultant, if any, with access to any Confidential Information, execute a nondisclosure agreement containing provisions in the
Company’s favor substantially similar to Sections 2 and 5 of this Agreement. Confidential Information does not include information which (i) is known to Consultant at the time of disclosure to Consultant by the Company as evidenced by written
records of Consultant, (ii) has become publicly known and made generally available through no wrongful act of Consultant or (iii) has been rightfully received by Consultant from a third party who is authorized to make such disclosure. Without the
Company’s prior written approval, Consultant will not directly or indirectly disclose to anyone the existence of this Agreement or the fact that Consultant has this arrangement with the Company. 
  
 (c) Consultant agrees that Consultant will not, during the term of this
Agreement, improperly use or disclose any proprietary information or trade secrets of any former or current employer or other person or entity with which Consultant has an agreement or duty to keep in confidence information acquired by Consultant in
confidence, if any, and that Consultant will not bring onto the premises of the Company any unpublished document or proprietary information belonging to such employer, person or entity unless consented to in writing by such employer, person or
entity. Consultant will indemnify the Company and hold it harmless from and against all claims, liabilities, damages and expenses, including reasonable attorneys fees and costs of suit, arising out of or in connection with any violation or claimed
violation of a third-party’s rights resulting in whole or in part from the Company’s use of the work product of Consultant under this Agreement. 

 (d) Consultant recognizes that the Company has received and in the future will receive from third parties
their confidential or proprietary information subject to a duty on the Company’s part to maintain the confidentiality of such information and to use it only for certain limited purposes. Consultant agrees that Consultant owes the Company and
such third parties, during the term of this Agreement and thereafter, a duty to hold all such confidential or proprietary information in the strictest confidence and not to disclose it to any person, firm or corporation or to use it except as
necessary in carrying out the Services for the Company consistent with the Company’s agreement with such third party. 
  
 (e) Upon the termination of this Agreement, or upon Company’s earlier request, Consultant will deliver to the Company all of the Company’s
property or Confidential Information in tangible form that Consultant may have in Consultant’s possession or control. 
  
 3. NO LICENSE GRANTED 
  
 Nothing in this Agreement is intended to grant any rights to the Third Party under any patent, copyright, trade secret or other intellectual property
right nor shall this Agreement grant the Third Party any rights in or to the Company’s Confidential Information, except the limited right to review such Confidential Information solely for the purposes of determining whether to enter into the
proposed business relationship between the parties. 
  
 4. REPORTS

  
 Consultant agrees that it will from time to time during
the term of this Agreement or any extension thereof keep the Company advised as to Consultant’s progress in performing the Services hereunder and that Consultant will, as requested by the Company, prepare written reports with respect thereto.
It is understood that the time required in the preparation of such written reports shall be considered time devoted to the performance of Consultant’s Services. 
  
 5. CONFLICTING OBLIGATIONS 
  
 (a) Consultant certifies that Consultant has no outstanding agreement or obligation that is in conflict with any of the provisions of this Agreement, or
that would preclude Consultant from complying with the provisions hereof, and further certifies that Consultant will not enter into any such conflicting Agreement during the term of this Agreement. 
  
 (b) In view of Consultant’s access to the Company’s trade secrets
and proprietary know-how/Consultant further agrees that Consultant will not, without Company’s prior written consent, design identical or substantially similar designs as those developed under this Agreement for any third party during the term
of this Agreement and for a period of twelve (12) months after the termination of this Agreement. 
  
 6. TERM AND TERMINATION 
  
 (a) This Agreement will commence on the date first written above and will continue until the earlier of (i) May 1, 2007 or (ii) earlier termination as provided below. 
  
 (b) The Company may terminate this Agreement immediately and without prior notice if Consultant (i) refuses to or is unable
to perform the Services or (ii) is in breach of any material provision of this Agreement; provided, however that the Company first gives Consultant prior written notice of such termination. Any such notice shall be addressed to Consultant at the
address shown below or such other address as Consultant may notify the Company of and shall be deemed given upon delivery if personally delivered, or forty-eight (48) hours after deposited in the United States mail, postage prepaid, registered or
certified mail, return receipt requested. In the event of an early termination pursuant to clause (ii), Consultant shall have ten (10) business days from notice of termination to cure any breach, to the extent such breach is curable, and to the
reasonable satisfaction of the Company. 

 (c) Upon such termination all rights and duties of the parties toward each other shall cease except that
Sections 2 (Confidentiality) and 8 (Independent Contractor) shall survive termination of this Agreement. 
  
 7. ASSIGNMENT 
  
 Neither
this Agreement nor any right hereunder or interest herein may be assigned or transferred by Consultant without the express written consent of the Company. 
  
 8. INDEPENDENT CONTRACTOR 
  
 Consultant shall perform the Services hereunder as an independent contractor. Nothing in this Agreement shall in any way be construed to constitute
Consultant as an agent, employee or representative of the Company at any time. Consultant agrees to furnish (or reimburse the Company for) all tools and materials necessary to accomplish this contract, and shall incur all expenses associated with
performance, except as expressly provided on Exhibit A of this Agreement. Consultant acknowledges and agrees that Consultant is obligated to report as income all compensation received by Consultant pursuant to this Agreement, and Consultant agrees
to and acknowledges the obligation to pay all self-employment and other taxes thereon. Consultant further agrees to indemnify the Company and hold it harmless to the extent of any obligation imposed on Company (i) to pay in withholding taxes or
similar items or (ii) resulting from Consultant’s being determined not to be an independent contractor. 
  
 9. BENEFITS 
  
 Consultant
acknowledges and agrees, and it is the intent of the parties hereto, that Consultant will receive no benefits from the Company, either as an independent contractor or employee. If Consultant is reclassified by a state or federal agency or court as
an employee for tax or other purposes, Consultant will become a non- benefit employee and will receive no benefits from the Company, except those mandated by state or federal law, even if by the terms of the benefit plans or programs of the Company
in effect at the time of such reclassification Consultant would otherwise be eligible for such benefits. 
  
 10. ARBITRATION AND EQUITABLE RELIEF 
  
 (a) Except as provided in Section 10(d) below, the Company and Consultant agree that any dispute or controversy arising out of, relating to or in connection with the interpretation, validity, construction,
performance, breach or termination of this Agreement shall be settled by binding arbitration to be held in the San Francisco Bay Area, CA, in accordance with the Commercial Arbitration Rules, supplemented by the Supplemental Procedures for Large
Complex Disputes, of the American Arbitration Association as then in effect (the “Rules”). The arbitrator may grant injunctions or other relief in such dispute or controversy. The decision of the arbitrator shall be final, conclusive and
binding on the parties to the arbitration. Judgment may be entered on the arbitrator’s decision in any court of competent jurisdiction. 
  
 (b) The arbitrator(s) shall apply California law to the merits of any dispute or claim, without reference to conflicts of law rules. The arbitration
proceedings shall be governed by federal arbitration law and by the Rules, without reference to state arbitration law. Consultant hereby consents to the personal jurisdiction of the state and federal courts located in California for any action or
proceeding arising from or relating to this Agreement or relating to any arbitration in which the parties are participants. 

 (c) The Company and Consultant shall each pay one-half of the costs and expenses of such arbitration, and
each shall separately pay its counsel fees and expenses. 
  
 (d)
Consultant agrees that it would be impossible or inadequate to measure and calculate the Company’s damages from any breach of the covenants set forth in Sections 2 herein. Accordingly, Consultant agrees that if Consultant breaches Section 2,
the Company will have available, in addition to any other right or remedy available, the right to obtain from any court of competent jurisdiction an injunction restraining such breach or threatened breach and specific performance of any such
provision. Consultant further agrees that no bond or other security shall be required in obtaining such equitable relief and Consultant hereby consents to the issuances of such injunction and to the ordering of such specific performance. 

 
 (e) CONSULTANT HAS READ AND UNDERSTANDS SECTION 10, WHICH DISCUSSES
ARBITRATION. CONSULTANT UNDERSTANDS THAT BY SIGNING THIS AGREEMENT, CONSULTANT AGREES TO SUBMIT ANY CLAIMS ARISING OUT OF, RELATING TO, OR IN CONNECTION WITH THIS AGREEMENT, OR THE INTERPRETATION, VALIDITY, CONSTRUCTION, PERFORMANCE, BREACH OR
TERMINATION THEREOF, EXCEPT AS PROVIDED IN SECTION 10 (d), TO BINDING ARBITRATION, AND THAT THIS ARBITRATION CLAUSE CONSTITUTES A WAIVER OF CONSULTANT’S RIGHT TO A JURY TRIAL AND RELATES TO THE RESOLUTION OF ALL DISPUTES RELATING TO ALL ASPECTS
OF THE RELATIONSHIP BETWEEN THE PARTIES. 
  
 11. GOVERNING LAW 

 
 This Agreement shall be governed by the internal substantive laws, but
not the choice of law rules, of the State of California. 
  
 12. ENTIRE
AGREEMENT 
  
 This Agreement is the entire agreement of the
parties and supersedes any prior agreements between them, whether written or oral, with respect to the subject matter hereof. 
  
 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first above written. 
  

					
	 	 	 PAIN THERAPEUTICS, INC.
 416 Browning Way
 South San Francisco, CA 94080

			
	 	 	 By:
	 	 /s/ Remi Barbier

	 	 	 	 	 Remi Barbier

	 	 	 	 	 President & CEO

  

			
		
	 	 	CONSULTANT:
		
	 	 	 Richard Stevens

	 	 	 One Embarcadero, Suite 3700

	 	 	 San Francisco, CA 94111

		
	 	 	 /s/ Richard Stevens

  
 EXHIBIT A

  
 SERVICES AND COMPENSATION 
  
 1. Contact. Consultant’s principal
Company contact: 
  

	 	Name:	Peter S. Roddy 

 Chief Financial Officer

 Pain Therapeutics, Inc. 
 416 Browning Way 
 South San Francisco, CA 94080 
  
 2. Services. 
  
 The Services shall include, but shall not be limited to, the following: 
  
 Advising the Company on matters related to the conduct of its internal and external financial
reporting policies and procedures; and to provide other financial consulting as requested by the Company from time-to-time. 
  
 3. Compensation 
  
 From the commencement date of this Agreement, March 24, 2004, through final completion of the Services or termination as provided in Section 6, the Company will provide
the following compensation to Consultant: 
  
 (a) Options to
purchase common stock previously granted options to the Consultant will remain in place and continue to vest in accordance with current applicable vesting schedules; and 
  
 (b) The Company shall reimburse Consultant for all reasonable travel and other direct expenses incurred by Consultant in
performing the Services pursuant to this Agreement, provided Consultant receives written consent from an authorized agent of the Company prior to incurring such expenses; 
  
 Consultant shall not be entitled to any other compensation from the Company for the Services.

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