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 Post-Effective Amendment No. 9 to Registration Statement
No. 333-81015 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 
 April 21, 2006Powers of Attorney

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Peter Lahaie, President, and Chief Executive Officer of MML Distributors,
LLC (MML Distributors), 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 President and Chief Executive Officer of MML Distributors, 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 12th day of
April, 2006. 
  

			
	 /s/ Peter Lahaie

	 	

	 Peter Lahaie
 President, and Chief Executive
Officer
 of MML Distributors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Norman A. Smith, Vice President and Corporate Controller (Chief Accounting
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 Vice President and Corporate Controller (Chief Accounting Officer), 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 10th day of
April, 2006. 
  

			
	 /s/ Norman A. Smith

	 	

	 Norman A. Smith
 Vice President and Corporate
Controller
 (Chief Accounting Officer)
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Stuart H. Reese, President and Chief Executive Officer of Massachusetts
Mutual Life Insurance Company (“MassMutual”) and a member of the Board of Directors of 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 President and Chief Executive Officer of MassMutual and a member of the Board of Directors 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 6th day of
April, 2006. 
  

			
	 /s/ Stuart Reese

	 	

	 Stuart Reese
 Director, President, and Chief
Executive Officer
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Roger G. Ackerman, a member of the Board of Directors of Massachusetts
Mutual Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 24th day of
March, 2006. 
  

			
	 /s/ Roger G. Ackerman

	 	

	 Roger G. Ackerman
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, James R. Birle, a member of the Board of Directors of Massachusetts Mutual
Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 15th day of
March, 2006. 
  

			
	 /s/ James R. Birle

	 	

	 James R. Birle
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Gene Chao, a member of the Board of Directors of Massachusetts Mutual Life
Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 22nd day of
March, 2006. 
  

			
	 /s/ Gene Chao

	 	

	 Gene Chao
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, James H. DeGraffenreidt, Jr., a member of the Board of Directors of
Massachusetts Mutual Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 16th day of
March, 2006. 
  

			
	 /s/ James H. DeGraffenreidt, Jr.

	 	

	 James H. DeGraffenreidt, Jr.
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Patricia Diaz Dennis, a member of the Board of Directors of Massachusetts
Mutual Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 16th day of
March, 2006. 
  

			
	 /s/ Patricia Diaz Dennis

	 	

	 Patricia Diaz Dennis
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, James L. Dunlap, a member of the Board of Directors of Massachusetts Mutual
Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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
                 day of         , 2006. 
  

			
	 /s/ James L. Dunlap

	 	

	 James L. Dunlap
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, William B. Ellis, a member of the Board of Directors of Massachusetts Mutual
Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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              day of             , 2006. 
  

			
	 /s/ William B. Ellis

	 	

	 William B. Ellis
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Robert M. Furek, a member of the Board of Directors of Massachusetts Mutual
Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 24th day of
March, 2006. 
  

			
	 /s/ Robert M. Furek

	 	

	 Robert M. Furek
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Carol A. Leary, a member of the Board of Directors of Massachusetts Mutual
Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 29th day of
March, 2006. 
  

			
	 /s/ Carol A. Leary

	 	

	 Carol A. Leary
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, William B. Marx, Jr., a member of the Board of Directors of Massachusetts
Mutual Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 16th day of
March, 2006. 
  

			
	 /s/ William B. Marx, Jr.

	 	

	 William B. Marx, Jr.
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, John F. Maypole, a member of the Board of Directors of Massachusetts Mutual
Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 15th day of
March, 2006. 
  

			
	 /s/ John F. Maypole

	 	

	 John F. Maypole
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Marc Racicot, a member of the Board of Directors of Massachusetts Mutual
Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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 16th day of
March, 2006. 
  

			
	 /s/ Marc Racicot

	 	

	 Marc Racicot
 Member, Board of
Directors
	 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Michael Rollings, Senior Vice President and Acting 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 Senior Vice President and Acting 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 19th day
of April, 2006. 
   

			
	 /s/ Michael Rollings

	 	

	 Michael Rollings
 Senior Vice President,
and
 Acting Chief Financial Officer
	 	Witness

  POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
  
 The Undersigned, Robert Essner, a member of the Board of Directors of Massachusetts Mutual
Life Insurance Company (“MassMutual”), appoint Mark Roellig, General Counsel of MassMutual and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Secretary 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 Attorneys to sign the Undersigned’s name,
solely in the capacity as a member of MassMutual’s Board of Directors, 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
11th day of April, 2006. 
   

			
	 /s/ Robert Essner

	 	

	 Robert Essner
 Member, Board of
Directors
	 	Witness

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