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 18, 2005, with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company, and (2) dated
January 31, 2005 with respect to the financial statements of the subaccounts of Transamerica Life Insurance Company Separate Account VA S, which are available for investment by contract owners of Huntington Allstar Select Variable Annuity included
in Post-Effective Amendment No. 2 to the Registration Statement (Form N-4 No. 333-109913) and related Prospectus of Huntington Allstar Select Variable Account. 
  

/s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 25, 2005Exhibit 10.B

  
 EXHIBIT (10)(b)

  
 OPINION AND CONSENT OF ACTUARY 
  

  
 [Transamerica Life Insurance
Company] 
  
 April 1, 2005 
  
 Transamerica Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Flexible Premium Variable Annuity - D 

	  	Separate Account VA S 

	  	Registration on Form N-4 

  
 Dear Sir/Madam: 
  
 With regard to the above registration statement, I have examined such documents and made such inquiries as I have deemed necessary and appropriate, and on the basis of such examination, have the following
opinions: 
  
 Fees and charges deducted under the Flexible Premium Variable
Annuity – D policies are those deemed necessary to appropriately reflect: 
  

	(1)	the expenses incurred in the acquisition and distribution of the policies, 

  

	(2)	the expenses associated with the development and servicing of the policies, 

  

	(3)	the assumption of certain risks arising from the operation and management of the policies and/or riders to the policy and that provides for a reasonable margin of profit.

  
 Fees and charges assessed against the policy values in the
variable account include: 
  

	(i)	Service Charge and Administrative Charge 

  

	(ii)	Mortality and Expense Risk Fee (M&E) 

  

	(iii)	Taxes (including premium and other taxes if applicable) 

  

	(iv)	Surrender Charges 

  

	(v)	Any applicable rider fees or charges 

  

 Transamerica Life Insurance Company 
 April 1, 2005 
 Page 2 
  
 The magnitude of each of the individual charges listed above in (i) through (v) is established in the pricing of the Flexible Premium Variable Annuity - D, to achieve a
reasonable Return on Investment (ROI), which is within the range of industry practice with respect to comparable variable annuity products. 
  
 Except by coincidence, it is not expected that actual charges assessed in a given year would exactly offset actual expenses incurred. Acquisition expenses (as well as
major product and/or systems development expenses) are incurred “up front” and recovered, with a reasonable profit margin, through future years’ charges. In addition, the company cannot increase certain charges under the policies in
the pricing process. 
  
 Therefore, in my opinion, the fees and charges deducted
under the policies, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by the company. 
  
 I hereby consent to the use of this opinion, which is included as an Exhibit to the registration statement. 
  

	
	
	 /s/ R. Gene Hauser

	 R. Gene Hauser

	 Associate Actuary

	 Transamerica Life Insurance CompanyBonus Restricted Stock Program Award Agreement

 Exhibit 10.1 
  
 FEDERATED INVESTORS, INC. 
 Stock Incentive Plan 
  
 BONUS RESTRICTED STOCK PROGRAM
AWARD AGREEMENT 
  
 THIS AGREEMENT, made this 4th day of March, 2005 by and between Federated Investors, Inc. (including its successors and assigns, the “Company”), a
Pennsylvania corporation having its principal place of business in Pittsburgh, Pennsylvania, 
  
 A 
       N 
           D 
  
                                       
  , an employee of the Company (the “Participant”). 
  
 Capitalized terms used in this Agreement shall, unless specifically defined herein, have the respective meanings given to such terms in the Federated Investors, Inc. Stock Incentive Plan (the “Stock Incentive
Plan”). 
  
 WITNESSETH THAT: 
  
 WHEREAS, in order to provide incentives to its employees, the Company has
adopted the Stock Incentive Plan under which, among other things, Awards of Class B Common Stock of the Company, no par value (the “Class B Common Stock”), can be made to salaried employees; and 
  
 WHEREAS, the Board Committee has established a Bonus Restricted Stock
Program to pay or allow a Participant to elect to receive part of a discretionary cash bonus in restricted shares of Class B Common Stock; and 
  
 WHEREAS, the Participant qualifies for receipt of this Award under the Bonus Restricted Stock Program; and 
  
 WHEREAS, subject to the terms and conditions hereafter set forth, by action
of the Board Committee, the Company hereby grants an Award of Class B Common Stock to Participant. 
  
 NOW, THEREFORE, in consideration of the mutual covenants and representations herein contained, and intending to be legally bound, the parties hereto
agree as follows: 

 ARTICLE I 
 Definitions 
  
 As used
herein: 
  
 1.1      “Cause” shall mean if Participant engages in conduct that constitutes a breach of Participant’s duties to Federated as set forth in any code of conduct adopted by Federated or violates
the standards of conduct which Federated expects of its employees, including, but not limited to: dishonesty, disloyalty, willful misconduct, gross negligence or conduct which may result in damage to the professional reputation or capabilities of
Federated. 
  
 1.2      “Federated” shall mean Federated Investors, Inc. or any corporate parent, affiliate, or direct or indirect subsidiary thereof, or any successor to Federated, for which Participant performs
services, regardless of whether this Agreement has been expressly assigned to such corporate parent, affiliate, or direct or indirect subsidiary, or successor. 
  

1.3      “Unvested Shares” shall mean all Shares other than Vested Shares. 
  
 1.4      “Vested Shares” means
Shares that have vested in accordance with Section 3.1, Section 3.2 or Section 3.3. 
  
 ARTICLE II 
 Grant of Restricted Stock 
  
 2.1      Subject to the conditions set forth in Section 2.2 hereof and the other terms and
conditions of this Agreement, the Company hereby grants to Participant an Award (the “Bonus Shares Award”) of
                        
(                    ) shares (the “Shares”) of Class B Common Stock. Of the Shares,
                     (            ) shares of Class B Common Stock (the
“Premium Shares”) are subject to forfeiture to the Company for no consideration as set forth in Section 3.3 below. Additionally, Unvested Shares are subject to forfeiture to the Company for no consideration as set forth in Section 3.4
below. At the discretion of the Company, certificates for the Shares may not be issued. In lieu of certificates, the Company will establish a book entry account for the Shares in the name of the Participant with the Company’s transfer agent and
registrar for the Class B Common Stock. 
  
 2.2      Notwithstanding Section 2.1 or any other provision of this Agreement to the contrary, this Agreement shall become effective only if Participant executes and delivers to the Company two signed copies of
this Agreement by March 23, 2005 time being of the essence. 
  
 ARTICLE III 
 Terms of the Award; Vesting; Repurchase 
  
 3.1      During the continuation of Participant’s employment by Federated, a portion of
the Shares, including the Premium Shares, shall vest in accordance with the schedule of vesting as follows: 

					
	 Date
	 	Portion of Shares Vested	 	Cumulative Percentage
			
	 March 6, 2006
	 	1/3	 	33.33%
	 March 5, 2007
	 	1/3	 	66.67%
	 March 4, 2008
	 	1/3	 	100%

  
 3.2      In the event of the Retirement, Disability or death of Participant, any portion of the Shares not then Vested Shares prior to such Retirement, Disability or death shall become Vested Shares upon such
Retirement, Disability or death. 
  
 For purposes of this
Agreement, “Retirement” shall mean retirement by Participant at or after attaining age 65 years, or such other age as the Board Committee may specify from time to time, and “Disability” shall be deemed to have occurred as of the
first day following Participant’s termination of employment by Federated as a result of a mental or physical condition that prevents Participant from engaging in the principal duties of his employment with Federated as determined in accordance
with the Rules and Regulations Establishing Formal Review Procedures under the Stock Incentive Plan. 
  
 3.3      In the event that Participant’s employment with Federated is involuntarily terminated by Federated without
Cause, any portion of the Shares, other than the Premium Shares which are Unvested Shares prior to such termination, shall become Vested Shares upon such termination, and the Participant shall forfeit and transfer to the Company the Premium Shares
which are Unvested Shares prior to such termination for no consideration. 
  
 3.4      In the event that Participant’s employment with Federated is terminated prior to all shares becoming Vested Shares for any reason other than as set forth in Section 3.2 or
Section 3.3 hereof, including termination of Participant’s employment due to Participant’s voluntary resignation or termination of Participant for Cause, Participant shall forfeit and transfer to the Company, for no consideration, any
portion of the Shares not then Vested Shares as of such date of termination. 
  
 ARTICLE IV 
 Withholding Taxes; Section 83(b) Election 
  
 4.1      The Company shall have the authority
to withhold, or to require a Participant to remit to the Company, prior to issuance or delivery of any Shares or the removal of any stop order or transfer restrictions on the Shares or any restrictive legends on the Certificates representing the
Shares hereunder, an amount sufficient to satisfy federal, state and local tax withholding requirements associated with this Bonus Shares Award. Additionally, the Company, in its sole discretion, shall have the right to withhold from the Participant
Shares with a Fair Market Value (as defined in the Stock Incentive Plan) equal to the federal, state and local tax withholding requirements associated with this Bonus Shares Award. For this purpose, Fair Market Value shall be determined as of the
day that the withholding obligation arises. 

 4.2      The Participant acknowledges that (a) the Participant has been
informed of the availability of making an election in accordance with Section 83(b) of the Internal Revenue Code of 1986, as amended; (b) that such election must be filed with the Internal Revenue Service within thirty (30) days of the date of grant
of this Award; and (c) that the Participant is solely responsible for making such election. Participants who do not make the election under Section 83(b) acknowledge that dividends on the Shares will be treated as compensation and subject to tax
withholding in accordance with the Company’s practices and policies. 
  
 ARTICLE V 
 Restrictions on Transfer 
  
 5.1      Participant hereby acknowledges that none of the Shares may be sold, exchanged,
assigned, transferred, pledged, hypothecated, gifted or otherwise disposed of (collectively, “disposed of”) until the Shares have become Vested Shares and payment of any withholding tax with respect to such Vested Shares has been made.

  
   Unvested Shares may be transferred to a
“family member” as defined in and pursuant to the terms and conditions set forth in Section A.1.a.5 of the General Instructions to Form S-8 promulgated under the Securities Act of 1933, as amended, as such provision may be amended from
time to time, on such terms and conditions as may be determined by the Human Resources Department. 
  
 5.2      Participant shall not dispose of the Shares acquired, or any portion thereof, at any time, unless Participant
shall comply with the Securities Act of 1933, as amended, and the regulations of the SEC thereunder, any other applicable securities law, and the terms of this Agreement and the Stock Incentive Plan. Participant further agrees that the Company may
direct its transfer agent to refuse to register the transfer of any Shares underlying this Bonus Shares Award which, in the opinion of the Company’s counsel, constitutes a violation of any applicable securities laws then in effect or the terms
of this Agreement. 
  
 5.3      Any
certificate representing Unvested Shares shall, unless the Board Committee determines otherwise, bear a legend substantially as follows: 
  
 “The sale or other transfer of the shares of stock represented by this certificate is subject to certain restrictions set forth in the Federated
Investors, Inc. Stock Incentive Plan administrative rules adopted pursuant to such Plan and an Annual Incentive Restricted Stock Award Agreement between the registered owner and Federated Investors, Inc. A copy of the Plan, such rules and such
agreement may be obtained from the Secretary of Federated Investors, Inc.” 
  
 The Participant further acknowledges and understands that the certificates representing the Shares issued hereunder may bear such additional legend or legends as the Company deems appropriate in order to assure compliance with applicable
securities laws. 
  
 Any book entry account for the Unvested Shares will be
restricted and subject to stop orders. 

 5.4      If certificates representing Unvested Shares are issued, they
shall be retained in custody by the Company. Within a reasonable time after the Unvested Shares become Vested Shares, all restrictions or stop orders applicable to such Vested Shares shall be removed and, in the event that certificates have been
issued, legends shall be removed. 
  
 ARTICLE VI 
 Miscellaneous 
  
 6.1      In the event of any change or changes in the outstanding Class B Common Stock of the Company by reason of any
stock dividend, recapitalization, reorganization, merger, consolidation, splitup, combination or exchange of shares, or any similar change affecting the Class B Common Stock, any of which takes effect after the grant of this Bonus Shares Award
evidenced by this Agreement, then in any such event the number and kind of shares subject to this Bonus Shares Award, and any other similar provisions, shall be appropriately adjusted consistent with such change in such manner as the Board
Committee, in its discretion, may deem equitable to prevent substantial dilution or enlargement of the rights granted to Participant hereunder. Any adjustment so made shall be final and binding upon Participant and all other interested parties.

  
 6.2      Whenever the word
“Participant” is used in any provision of this Agreement under circumstances where the provision should logically be construed to apply to the executors, the administrators, or the person or persons to whom this Bonus Shares Award may be
transferred by will or by the laws of descent and distribution, the word “Participant” shall be deemed to include such person or persons. 
  
 6.3      The Participant shall be entitled to vote the Shares, whether Vested Shares or Unvested Shares, on all matters
presented to the holders of Class B Common Stock of the Company. The Shares, whether Vested Shares or Unvested Shares, shall be deemed to be issued and outstanding for all purposes, including, without limitation, the payment of dividends and
distributions and any determination of any stockholder’s or stockholders’ percentage equity interest in the Company. 
  
 6.4      Nothing in this Agreement or the Stock Incentive Plan shall confer upon Participant any right to continue in the
employ of the Company or shall affect the right of the Company to terminate the employment of Participant with or without cause. 
  
 6.5      This Bonus Shares Award received by Participant pursuant to this Agreement shall not be considered compensation
for purposes of any pension or retirement plan, insurance plan or any other employee benefit plan of the Company unless otherwise provided in such plan. 
  
 6.6      Every notice or other communication relating to this Agreement shall be in writing and shall be mailed or
delivered to the party for whom it is intended at such address as may from time to time be designated by it in a notice mailed or delivered to the other party as herein provided; provided, however, that unless and until some other address be so
designated, all notices or communications by Participant to the Company shall be mailed or delivered to the Secretary of the Company at its office at Federated Investors Tower, 1001 Liberty Avenue, 

 Pittsburgh, Pennsylvania 15222, and all notices or communications by the Company to Participant may be given to
Participant personally or may be mailed to him. 
  
 6.7      This Agreement and its validity, interpretation, performance and enforcement shall be governed by the laws of the Commonwealth of Pennsylvania. 
  
 6.8      The Bonus Shares Award shall be
subject to the terms and conditions set forth in the Stock Incentive Plan, and in the event of any conflict between the provisions of this Agreement and those of the Stock Incentive Plan, the Stock Incentive Plan provisions shall govern. 

 
 6.9      This Agreement will be binding
upon and inure to the benefit of Participant’s heirs and representatives and the assigns and successors of the Company and may be assigned by the Company to any third party, but neither this Agreement nor any rights hereunder will be assignable
or otherwise subject to hypothecation by Participant. 
  
 6.10      Except as stated hereafter, this Agreement represents the entire agreement of the parties with respect to the subject matter hereof. To the extent Participant has entered into an agreement with
Federated that contains provisions pertaining to non-competition or non-solicitation of clients, non-solicitation or non-hiring of employees and/or non-disclosure or non-use of confidential information, the terms of this Agreement shall not
supersede, but shall be in addition to, any other such agreement. The Agreement may be amended or terminated at any time by written agreement of the parties hereto. Notwithstanding the foregoing or any provision of this Agreement to the contrary,
the Company may at any time (without the consent of the Participant) modify, amend or terminate any or all of the provisions of this Agreement to the extent necessary to conform the provisions of the Agreement with Section 409A of the Code
regardless of whether such modification, amendment, or termination of such provisions shall adversely affect the rights of the Participant hereunder. 
  
 6.11      Whenever possible, each provision in this Agreement will be interpreted in such manner as to be effective and
valid under applicable law, but if any provision of this Agreement will be held to be prohibited by or invalid under applicable law, then (a) such provisions will be deemed amended to accomplish the objectives of the provisions as originally written
to the fullest extent permitted by law and (b) all other provisions of this Agreement will remain in full force and effect. If any benefit provided under this Agreement is subject to the provisions of Section 409A of the Code and the regulations
issued thereunder, the provisions of the Agreement shall be administered, interpreted and construed in a manner necessary to comply with Section 409A and the regulations issued thereunder (or disregarded to the extent such provision cannot be so
administered, interpreted, or construed.) 
  
 6.12      Any dispute or litigation arising out of or relating to this Agreement will be resolved in the courts of Allegheny County or the Western District of Pennsylvania and Participant hereby consents to
jurisdiction in Pennsylvania. 

 6.13      No rule of strict construction will be implied against the
Company, or any other person in the interpretation of any of the terms of this Agreement or any rule or procedure established by the Board Committee. 
  
 6.14      Participant agrees, upon demand of the Company, to do all acts and execute, deliver and perform all additional
documents, instruments and agreements that may be required by the Company to implement the provisions and purposes of this Agreement. 
  
 6.15      The Participant hereby grants to the Company a power of attorney and declares that the Company shall be the
attorney-in-fact to act for and on behalf of the Participant, to act in his name, place and stead, in connection with any and all transfers of Shares, whether Vested Shares or Unvested Shares, to the Company pursuant to this Agreement, including
pursuant to Sections 3.3 and 3.4 hereof. 
  
 IN WITNESS WHEREOF,
the parties hereto have executed this Agreement on the day and year first above written. 
  

	
	FEDERATED INVESTORS. INC.
	
	By______________________________
	
	________________________________
	(Title)
	
	PARTICIPANT
	
	________________________________

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