Document:

Consent of Independent Registered Public Accounting Firm

 Exhibit 10(i)(b) 
  

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT 
  
 To the Board of Directors of 
 C.M. Life
Insurance Company 
  
 We consent to the use in this Post-Effective Amendment No. 8
to Registration Statement No. 333-80991 on Form N-4 of our report dated February 23, 2005 with respect to the statement of assets and liabilities of C.M. Multi-Account A as of December 31, 2003, and the related statements of operations and changes
in net assets for each of the two years in the period ended December 31, 2003, and of our report dated March 5, 2004 (March 14, 2005 as to the effect of the presentation change regarding the statutory statements of cash flows for the years ended
December 31, 2003 and 2002 to the direct method from the indirect method) with respect to the statutory statement of financial position of C.M. Life Insurance Company (which report on C.M. Life Insurance Company expresses an unqualified opinion and
includes explanatory paragraphs referring to the use of statutory accounting practices 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,” both of which practices differ from accounting principles generally accepted in the United States of America and the effect of the presentation change regarding the
statutory statements of cash flows for the years ended December 31, 2003 and 2002 to the direct method from the indirect method) as of December 31, 2003 and the related statutory statements of income, changes in shareholder’s equity, and cash
flows for the years ended December 31, 2003 and 2002, appearing in the Statement of Additional Information, which is a part of such Registration Statement, and to the reference to us under the heading “Experts” in such Statement of
Additional Information. 
  
 DELOITTE & TOUCHE LLP 
  
 Hartford, Connecticut 
 April 25, 2005Consent of Independent Registered Public Accounting Firm

 EXHIBIT 10(i)(a) 
  
 Consent of Independent Registered Public Accounting Firm 
  
 The Board of Directors of C.M. Life Insurance Company and 
 Contract owners of C.M. Multi-Account A: 
  
 We
consent to the use in this Post-Effective Amendment No. 16 to Registration Statement No. 33-61679 on Form N-4 of our report dated February 23, 2005 with respect to the statement of assets and liabilities of C.M. Multi-Account A as of December 31,
2004 and the related statements of operations and changes in net assets and the financial highlights for the year then ended and of our report dated March 14, 2005 with respect to the statutory statement of financial position of C.M. Life Insurance
Company as of December 31, 2004 and the related statutory statements of income, changes in shareholder’s equity, and cash flows for the year 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 February 23, 2005, refers to other auditors whose report on the financial statements of C.M. Multi-Account A for the period ended December 31, 2003 and
financial highlights for each year in the four-year period then ended, dated February 23, 2005, expressed an unqualified opinion on those statements. 
  
 Our report dated March 14, 2005 includes explanatory language that states that the Company prepared the statutory financial statements using statutory accounting
practices prescribed or permitted by the State of Connecticut Insurance Department, which practices differ from accounting principles generally accepted in the United States of America. Accordingly, our report states that the statutory financial
statements are not presented fairly in conformity with accounting principles generally accepted in the United States of America 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 C.M. Life Insurance Company as of December 31, 2003, and for the years ended December 31, 2003 and 2002, dated March 5, 2004
(except with respect to the matter discussed in Note 14, 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 25, 2005Independent Registered Accounting Firm's Consent

  
 Exhibit 10(i)(b) 

 
 INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

  
 To the Board of Directors of 
 C.M. Life Insurance Company 
  
 We consent to the use in this Post-Effective Amendment No. 16 to Registration Statement No. 33-61679 on Form N-4 of our report dated February 23, 2005 with respect to the statement of assets and liabilities of C.M.
Multi-Account A as of December 31, 2003, and the related statements of operations and changes in net assets for each of the two years in the period ended December 31, 2003, and of our report dated March 5, 2004 (March 14, 2005 as to the effect of
the presentation change regarding the statutory statements of cash flows for the years ended December 31, 2003 and 2002 to the direct method from the indirect method) with respect to the statutory statement of financial position of C.M. Life
Insurance Company (which report on C.M. Life Insurance Company expresses an unqualified opinion and includes explanatory paragraphs referring to the use of statutory accounting practices 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,” both of which practices differ from accounting principles generally
accepted in the United States of America and the effect of the presentation change regarding the statutory statements of cash flows for the years ended December 31, 2003 and 2002 to the direct method from the indirect method) as of December 31, 2003
and the related statutory statements of income, changes in shareholder’s equity, and cash flows for the years ended December 31, 2003 and 2002, appearing in the Statement of Additional Information, which is a part of such Registration
Statement, and to the reference to us under the heading “Experts” in such Statement of Additional Information. 
  
 DELOITTE & TOUCHE LLP 
  
 Hartford, Connecticut 
 April 25, 2005Letter Agreement

 Exhibit 10.1 
  
 [Logo of WatchGuard Technologies, Inc.] 
  
  
 April 18, 2005 
  
 Bradley E. Sparks 
  
  
 Dear Bradley, 
  
 We are excited about having the
opportunity to work with you at WatchGuard Technologies, Inc. We expect that your addition to our team will enhance our ability to meet customer and market requirements as we work to expand WatchGuard Technologies, Inc. and the WatchGuard product
line worldwide. 
  
 As a company, we thrive on the entrepreneurial spirit and
excitement that feeds our drive to grow and succeed in the challenging industry of network security. Your position as Chief Financial Officer (CFO) will be responsible for directing the fiscal functions of the corporation in accordance with
generally accepted accounting principles issued by the Financial Accounting Standards Board, the Securities and Exchange Commission, other regulatory and advisory organizations and in accordance with high ethical standards and financial management
techniques and practices appropriate for public companies within the software industry. In this capacity you will report to Edward Borey, CEO. Initially, your annual base salary will be $220,000.00 payable in increments of $9,166.67, on a
semi-monthly basis (less applicable payroll taxes) on the fifteenth and last business day of each month. You will also be eligible for an annual bonus of $110,000.00 payable annually in accordance with the employee bonus program applicable to you
and effective from time to time. You will also be eligible to participate in our stock option plan with a recommended award of 300,000 shares under the WatchGuard Technologies, Inc. Amended and Restated 1996 Stock Incentive Compensation Plan,
subject to approval by the Company’s Board of Directors. 
  
 While you render
services to WatchGuard, you agree that you will not engage in any other employment, consulting or other business activity without the prior written consent of WatchGuard Technologies, Inc., it being understood that (a) you may undertake civic,
charitable and other similar duties so long as, in the opinion of the WatchGuard’s Board of Directors, they do not interfere with the performance of your duties hereunder and (b) you may serve on the board of directors of one other public or
private company so long as doing so, in the opinion of WatchGuard’s Board of Directors, does not give rise to a conflict of interest with WatchGuard Technologies, Inc. You are also permitted to remain an active member of the NASDAQ Listing
Qualifications Review Panel. 
  
 WatchGuard will provide you with the opportunity
to participate in the standard benefits plans currently available to other senior Company executives, subject to any eligibility requirements imposed by such plans. You will be subject to the Company’s standard vacation policy for Company
executives. 
  
 Please refer to the attached agreements addressing Change of
Control and Indemnification. You are also eligible to participate in the WatchGuard Technologies, Inc. restricted stock matching program that is open to WatchGuard’s directors and executive officers. 
  
 This offer letter and your response are not meant to constitute a contract of employment for
a specific term. Employment with the Company is at will. This means that, if you accept this offer of employment, both you and the Company will retain the right to terminate your employment at any time, with or 

 Bradley E. Sparks 
 April 18,
2005 
 Page 2 
  
  
 without notice or cause. In addition, all compensation set forth in this offer letter is subject to change at the sole discretion of the
Company based on an assessment of your performance or market conditions. This at will relationship can only be changed by an agreement signed by the CEO of WatchGuard Technologies, Inc. and yourself. Further, this offer is contingent upon (i)
completion of successful background and reference checks and (ii) final approval of and appointment by the Company’s Board of Directors. 
  
 Please sign this letter in the designated location below indicating your acceptance of the terms outlined within. In addition, please note your proposed official start
date with WatchGuard Technologies, Inc. and return the signed Proprietary Information, Invention and Non Competition Agreement before your official start date. Please also note that a requirement of your employment is that you acknowledge and agree
to all WatchGuard Technologies, Inc. corporate policies, codes and procedures as in effect at the time of your hire and as modified or introduced from time to time, including, but not limited to, the Company’s Code of Conduct. 
  
 Please bring appropriate documentation for the completion of your new hire forms, including
proof that you are presently eligible to work in the United States for I-9 purposes. Your failure to provide appropriate documentation within 3 days of hire may result in immediate termination of employment in accordance with the terms of the
Immigration Reform and Control Act. 
  
 If you have any questions, please do not
hesitate to contact us. 
  
 Sincerely, 
  
 WATCHGUARD TECHNOLOGIES, INC. 
  
 /s/ Edward J. Borey 
  
 Edward J. Borey 
 Chairman and Chief Executive Officer 
  
 ************** 
  
 Accepted and agreed to this 21st day of April 2005, by: 
  
 /s/ Bradley E. Sparks 

 Bradley E. Sparks - signature 
  
 Official Start Date: 4/26/05 
  
 Enclosures: 
  
 Proprietary Information,
Invention and Non Competition Agreement 
 Employee Information Form 
 Copy of offer letter 
 W-4 
 I-9 
 Direct deposit

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