Document:

Exhibit 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 subaccounts of Separate Account VA P, which are available for investment by contract owners of Flexible Premium Variable Annuity – A, included in Post-Effective Amendment No. 8 to
the Registration Statement (Form N-4 No. 333-98891) under the Securities Act of 1933 and related Prospectus of Flexible Premium Variable Annuity – A. 
  

/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 - A 

	  	Separate Account VA P 

	  	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 – A
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 - A, 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/ Gene Hauser

	R. Gene Hauser
	Associate Actuary
	Transamerica Life Insurance CompanyExhibit 10.A

 Exhibit 10(a) 
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
  
 April 14, 2006 
  
 Board of Directors 
 Western Reserve Life Assurance Co. of Ohio 
 WRL Series Annuity Account 
 4333 Edgewood Road, NE 
 Cedar Rapids, IA. 52499-0001 
  

	 	RE:	WRL Series Annuity Account 

	 	  	WRL Freedom Access 

	 	  	File No. 333-84773/811-5672 

  
 Gentlemen: 
  
 We hereby consent to the use of our name under the caption “Legal Matters” in the Statement of Additional Information contained in
Post-Effective Amendment No. 8 to the Registration Statement to Form N-4 (file No. 333-84773) of the WRL Series Annuity Account filed by Western Reserve Life Assurance Co. of Ohio with the Securities and Exchange Commission. In giving this
consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 
  

			
	 Very truly yours,

	
	 Sutherland Asbill & Brennan LLP

		
	 By:
	 	 /s/ Frederick R. Bellamy

	 	 	 Frederick R. Bellamy, Esq.Exhibit 10.B

 EXHIBIT (10)(b) 
 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 Western Reserve Life Assurance Co. of Ohio and (2) dated March 3, 2006, with respect to the financial
statements of the WRL Series Annuity Account, included in Post-Effective Amendment No. 8 to the Registration Statement (Form N-4 No. 333-84773) under the Securities Act of 1933 and related Prospectus of WRL Series Annuity Account.

 /s/ Ernst & Young LLP 
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.C

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

 [Western Reserve Life Assurance Co. of Ohio] 
  
 April 14, 2006 
  
 Western Reserve Life Assurance Co. of Ohio 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	WRL Freedom Access® Variable Annuity 

	  	WRL Series Annuity Account 

	  	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 WRL Freedom 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; and 

  

	(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; and 

  

	(v)	Any applicable rider fees or charges. 

 Western Reserve Life Assurance Co. of Ohio 
 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 WRL Freedom 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. 
  
 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/ Richard Greer

	 Richard Greer, FSA, MAAA

	 Managing Actuary

	 Western Reserve Life Assurance Co. of OhioExhibit 10.A

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

 Consent of Independent Registered Public Accounting Firm 
  
 We consent to the references to our firm under the captions “Independent Registered
Public Accounting Firm” in the Prospectuses and Statements of Additional Information, and to the use of our reports: (1) dated February 3, 2006, with respect to the financial statements of certain subaccounts of Peoples Benefit Life
Insurance Company Separate Account V, which are available for investment by the contract owners of the Advisor’s Edge Variable Annuity, (2) dated February 3, 2006, with respect to the financial statements of certain subaccounts of
Peoples Benefit Life Insurance Company Separate Account V, which are available for investment by the contract owners of the Advisor’s Edge Select Variable Annuity and (3) dated February 17, 2006, with respect to the statutory-basis
financial statements and schedules of Peoples Benefit Life Insurance Company included in Post-Effective Amendment No. 25 to the Registration Statement (Form N-4 No. 33-80958) under the Securities Act of 1933 and related Prospectuses of the
Advisor’s Edge Variable Annuity and Advisor’s Edge Select Variable Annuity. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.B

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

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

	Re:	Peoples Benefit Life Insurance Company Separate Account V 

	    	Registration on Form N-4 SEC File No. 33-80958 

  
 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 Advisor’s Edge Variable Annuity and
the Advisor’s Edge Select 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 

 Peoples Benefit 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 Advisor’s Edge Variable Annuity and
Advisor’s Edge Select 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/    TIM BENNETT        
	 Tim Bennett, ASA, MAAA
 Assistant Actuary
 Peoples Benefit Life Insurance Company

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