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EXHIBIT 8
CONSENT OF SUTHERLAND ASBILL & BRENNAN LLP
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[Letterhead of Sutherland Asbill & Brennan LLP]
December 18, 2000
PFL Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499
Re: Estate Enhancer Policy
Gentlemen:
We hereby consent to the reference to our name under the caption "Legal
Matters" in the prospectus filed as part of Pre-Effective Amendment No. 1 to the
Form S-6 registration statement for Legacy Builder Variable Life Separate
Account (File No. 333-47644) (Estate Enhancer policy). 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/ Frederick R. Bellamy, Esq
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Frederick R. Bellamy, Esq.
