Document:

QuickLinks
 -- Click here to rapidly navigate through this document

Exhibit 10(b)  

  
 

  Consent of Independent Accountants    
  

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 33-70984) of our report dated March 19, 2003, relating to
the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use
in this Registration Statement of our report dated March 17, 2003, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such
Registration Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers LLP

Birmingham, Alabama

April 29, 2003 

QuickLinks

Consent of Independent AccountantsExhibit 10(a)  

[SUTHERLAND
ASBILL & BRENNAN LLP LETTERHEAD] 

April 22,
2003 

Board
of Directors

Protective Life Insurance Company

2801 Highway 280 South

Birmingham, Alabama 35223 

Directors: 

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 6
to the registration statement on Form N-4 (File No. 333-81553) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account 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. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	
 	

/s/ David S. Goldstein
 David S. GoldsteinQuickLinks
 -- Click here to rapidly navigate through this document

Exhibit 10(b)  

  
 

  Consent of Independent Accountants    
  

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-81553) of our report dated March 19, 2003, relating to
the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use
in this Registration Statement of our report dated March 17, 2003, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such
Registration Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers LLP

Birmingham, Alabama

April 29, 2003 

QuickLinks

Consent of Independent AccountantsExhibit 10(a)  

[SUTHERLAND
ASBILL & BRENNAN LLP LETTERHEAD] 

April 22,
2003 

Board
of Directors

Protective Life Insurance Company

2801 Highway 280 South

Birmingham, Alabama 35223 

Directors: 

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 8
to the registration statement on Form N-4 (File No. 333-68551) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account 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. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	
 	

/s/ David S. Goldstein
 David S. GoldsteinQuickLinks
 -- Click here to rapidly navigate through this document

 
 

Consent of Independent Accountants    
  

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-68551) of our report dated March 19, 2003, relating to
the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use
in this Registration Statement of our report dated March 17, 2003, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such
Registration Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers LLP

Birmingham, Alabama

April 29, 2003 

QuickLinks

Consent of Independent AccountantsQuickLinks
 -- Click here to rapidly navigate through this document

Exhibit 10.1  

[Logo
of International Aero Engines]

IAE
Building

400 Main Street

East Hartford, CT 06108 USA 

24
March 2003 

JetBlue
Airways Corporation

19 Old Kings Highway South, Suite 23

Darien, Connecticut 06820

Attention: Vice President and Treasurer 

	Subject:	 	Side letter No. 12 to the V2500 General Terms of Sale Agreement between JetBlue Airways Corporation and IAE International Aero Engines AG dated May 4, 1999

Dear
Tom: 

        We
refer to the V2500 General Terms of Sale Agreement between JetBlue Airways Corporation ("JetBlue") and IAE International Aero Engines AG ("IAE") dated May 4, 1999 (the
"Agreement"). Capitalized terms used herein which are not otherwise defined shall have the same meaning as those given to them in the Agreement. 

        IAE
agrees that with respect to the first Aircraft scheduled for delivery in [***]2004, that such Aircraft will now be scheduled for delivery in
[***]2003. IAE and JetBlue hereby agree to amend the delivery schedule accordingly to reflect such change in delivery dates. 

        Except
as expressly amended by this Side Letter No. 13 all provisions of the Contract remain in full force and effect. 

	Very truly yours,

IAE International Aero Engines AG	 	Agreed to and Accepted on behalf of:

JetBlue Airways Corporation
	

/s/  JACK PHILLIPS      	
 	

/s/  THOMAS ANDERSON      
	
	 	

	Name	 	Name
	

 	
 	

 
	Sr. VP Customer Business	 	Vice President
	
	 	

	Title	 	Title
	

 	
 	

 
	March 25, 2003	 	March 25, 2003
	
	 	

	Date	 	Date

	

[***]	
 	

Represents material which has been redacted and filed separately with the Commission pursuant to a request for confidential treatment pursuant to Rule 24b-2 of the Securities Exchange Act of 1934, as amended.

 
 

IAE PROPRIETARY INFORMATION    
  

QuickLinks

IAE PROPRIETARY INFORMATIONQuickLinks
 -- Click here to rapidly navigate through this document

Exhibit 4.5(a)  

 
 

FIRST AMENDMENT TO
  REGISTRATION RIGHTS AGREEMENT    
  

        THIS
FIRST AMENDMENT (this "Amendment"), dated April 1, 2003, to the REGISTRATION RIGHTS AGREEMENT dated as of October 31,
2002 (the "Agreement"), is by and among Metals USA, Inc., a Delaware corporation (the "Company"),
Citadel Equity Fund Ltd., a Cayman Islands company ("Citadel Equity Fund"), and Citadel Distressed Opportunity and Credit Fund Ltd., a
Cayman Islands company (together with the Citadel Equity Fund, the "Initial Holders"). 

        WHEREAS,
the Company is required to prepare and file with the Securities Exchange Commission (the "Commission") a shelf registration
statement (the "Shelf Registration Statement") on Form S-3 or another appropriate form no later than April 10, 2003 covering
shares of the Company's common stock, par value $.01 per share, held by the Initial Holders; 

        WHEREAS,
the Company reasonably believes that it will not be eligible to file the Shelf Registration Statement with the Commission on Form S-3 until May 1,
2003; and 

        WHEREAS,
to allow the Company to file the Shelf Registration Statement with the Commission on Form S-3, the Company and the Initial Holders have agreed to enter into
this Amendment to, among other things, extend the date by which the Company is obligated to file the Registration Statement. 

        NOW,
THEREFORE, in consideration of the foregoing recitals and of the mutual promises hereinafter set forth, the parties hereto agree as follows: 

        Section 1. Definitions.    Undefined capitalized terms in this Amendment are defined in the Agreement. 

        Section 2. Amendments.    The Agreement is hereby amended as follows: 

	1.
	The
first sentence of Section 2 of the Agreement is amended and restated to read as the following: 

        "The
Company shall prepare, and, as soon as practicable but in no event later than May 1, 2003 (the "Mandatory Filing Date"), file with the Commission a shelf registration
statement (the "Shelf Registration Statement") on the appropriate form for an offering to be made on a continuous basis pursuant to Rule 415 under the Securities Act (or such successor rule or
similar provision then in effect) covering all of the Registrable Securities for which information has timely been provided to the Company pursuant to Section 9(b) (a "Shelf Registration")." 

	2.
	Section 4
of the Agreement is amended to add the following new subsection (r) at the end thereof: 

        "(r)
Upon the written request of the Initial Holders given at any time after May 1, 2004, if at the time such notice is given the Common Shares are (and at all times during the
immediately preceding 90-day period have been) eligible for listing on the National Market System of the NASDAQ Stock Market, the Company shall use its reasonable best efforts to cause the
New Common Stock, including the Common Shares, to be authorized for listing on the National Market System of the NASDAQ Stock Market." 

        Section 3. Effectiveness.    This Amendment shall be effective upon the delivery of executed signature pages (or
facsimile copies thereof) by the Company and the Initial Holders each to the other. Except as expressly modified hereby, the Agreement shall remain in full force and effect in accordance with its
terms. 

        Section 4. Miscellaneous.    Section 11 of the Agreement governs this Amendment. 

[Signature Page Follows.] 

        IN
WITNESS WHEREOF, the parties have executed this Amendment as of the day and year first above written. 

	 	 	COMPANY:
	

 	
 	
METALS USA, INC.
	

 	
 	
By:	

/s/  JOHN A. HAGEMAN      

	 	 	Name:	John A. Hageman
	 	 	Title:	Chief Administrative Officer, Senior Vice President, General Counsel and Secretary
	

 	
 	
INITIAL HOLDERS:
	

 	
 	

CITADEL EQUITY FUND LTD.
	 	 	    By: Citadel Limited Partnership

    Its: Portfolio Manager
	 	 	 	By: GLB Partners, L.P.

Its: General Partner

    By: Citadel Investment Group, L.L.C.

    Its: General Partner
	

 	
 	

By:	

/s/  ADAM COOPER      

	 	 	Name:	Adam Cooper
	 	 	Title:	Senior Managing Director and General Counsel
	

 	
 	

CITADEL DISTRESSED OPPORTUNITY AND CREDIT FUND LTD.
	 	 	    By: Citadel Limited Partnership

    Its: Portfolio Manager
	 	 	 	By: GLB Partners, L.P.

Its: General Partner

    By: Citadel Investment Group, L.L.C.

    Its: General Partner
	

 	
 	

By:	

/s/  ADAM COOPER      

	 	 	Name:	Adam Cooper
	 	 	Title:	Senior Managing Director and General Counsel

QuickLinks

FIRST AMENDMENT TO REGISTRATION RIGHTS AGREEMENT

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00051-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00051-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00051-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00051-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00051-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00051-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00051-of-00352.parquet"}]]