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Exhibit 3(ii)
November 9, 2000
New England Life Insurance Company
501 Boylston Street
Boston, Massachusetts 02117
Gentlemen:
In my capacity as Second Vice President and Actuary of New England Life
Insurance Company (the "Company"), I have provided actuarial advice concerning:
The preparation of Post-Effective Amendment No. 11 to the registration
statement on Form S-6 (File No. 33-88082) filed by New England Variable
Life Separate Account and the Company with the Securities and Exchange
Commission under the Securities Act of 1933 with respect to variable
life insurance policies (the "Registration Statement"); and
The preparation of policy forms for the variable life insurance
policies described in the Registration Statement (the "Policies").
It is my professional opinion that:
1. The illustrations of death benefits, net cash values, accumulated
premiums, internal rates of return on net cash values and internal
rates of return on death benefits shown in Appendix A of the
Prospectus, based on the assumptions stated in the illustrations, are
consistent with the provisions of the Policies. The rate structure of
the Policies has not been designed so as to make the relationship
between premiums and benefits, as shown in the illustrations, appear to
be correspondingly more favorable to prospective purchasers of Policies
for male insureds, aged 40 in the underwriting classes illustrated than
to prospective purchasers of Policies for insureds of other sexes or
ages. Insureds in other underwriting classes may have higher cost of
insurance charges.
2. The information contained in the description of historical investment
experience in Appendix B, based on the assumptions stated in the
Appendix, is consistent with the provisions of the Policies.
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November 9, 2000
3. The illustration of net premiums shown under the heading "Charges and
Expenses- Deductions from Premiums" in the Prospectus contains the net
premium amounts allocated to the Variable Account for a $2,000 premium.
4. The information contained in the example of how the maximum loanable
amount is determined under the heading "Other Policy Features-Loan
Provision" in the Prospectus is consistent with the provisions of the
Policies.
I hereby consent to the filing of this opinion as an Exhibit to this
Post-Effective Amendment to the Registration Statement and to the use of my name
under the heading "Experts" in the Prospectus.
Sincerely,
James J. Reilly, Jr., F.S.A., M.A.A.A.
Second Vice President and Actuary
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