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Exhibit 99-2
[Aetna Logo] Aetna Inc.
[Aetna Letterhead] 151 Farmington Avenue
Hartford, CT 06156-8975
MICHAEL A. PIGNATELLA
Counsel
AFS Law, TS31
December 29, 2000 (860) 273-0261
Fax: (860) 273-9407
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: AETNA LIFE INSURANCE AND ANNUITY COMPANY AND ITS VARIABLE LIFE ACCOUNT C
POST-EFFECTIVE AMENDMENT NO. 1 TO THE REGISTRATION STATEMENT ON FROM S-6
PROSPECTUS TITLE: FLEXIBLE PREMIUM GROUP VARIABLE UNIVERSAL LIFE INSURANCE
FOR NEW YORK STATE UNITED TEACHERS BENEFIT TRUST ("NYSUT TRUST") SEC FILE
NOS. 333-89953 AND 811-09665
Gentlemen:
The undersigned serves as counsel to Aetna Life Insurance and Annuity Company, a
Connecticut life insurance company (the "Company"). It is my understanding that
the Company, as depositor, has registered an indefinite amount of securities
(the "Securities) under the Securities Act of 1933 (the "Securities Act")
pursuant to Rule 24f-2 under the Investment Company Act of 1940 (the "Investment
Company Act").
In connection with this opinion, I have reviewed the S-6 Registration Statement
and this Post-Effective Amendment No. 1 (the "Registration Statement"). I have
also examined originals or copies, certified or otherwise identified to my
satisfaction, of such documents, trust records and other instruments I have
deemed necessary or appropriate for the purpose of this opinion. For purposes of
such examination, I have assumed the genuineness of all signatures on original
documents and the conformity to the original of all copies.
I am admitted to practice law in Connecticut, and do not purport to be an expert
on the laws of any other state. My opinion herein as to any other law is based
upon a limited inquiry thereof which I have deemed appropriate under the
circumstances.
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Based upon the foregoing, I am of the opinion that the Securities have been
legally authorized and, assuming that the Securities are issued and sold in
accordance with the provisions of the prospectus being registered, will be
legally issued.
I consent to the filing of this opinion as an exhibit to the Registration
Statement.
Sincerely,
/s/ Michael A. Pignatella
Michael A. Pignatella
Counsel
