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Exhibit 3(b)
OPINION AND CONSENT OF ACTUARIAL OFFICER
This opinion is supplied with the filing of Post-Effective Amendment
No. 3 to the Registration Statement on Form S-6, File No. 333-79615, by the
KILICO Variable Separate Account (the "Separate Account") and Kemper Investors
Life Insurance Company ("KILICO") covering an indefinite number of interests in
the Separate Account under KILICO's Single Life and Survivorship Modified Single
Premium Variable Universal Life Insurance Policies (the "Policies"). Premiums
received under the Policies may be allocated by KILICO to the Separate Account
as described in the Prospectus included in the Registration Statement.
I am familiar with the provisions of the Policies and the description
in the Prospectus and it is my opinion that the illustrations of death benefits,
surrender values, cash values, and accumulated premiums included in Exhibit 9 to
the Registration Statement, based on the assumptions in the illustrations, are
consistent with the provisions of the Policies. The rate structure of the
Policies have not been designed to make the relationship between planned
premiums and benefits, as shown in the illustrations, appear more favorable in
the case of individual Policies, to prospective non-tobacco males age 40, or, in
the case of survivorship Policies, to prospective non-tobacco males and females
ages 45 and 40, respectively, than to non-tobacco males and females at other
ages. The non-tobacco risk class generally has a more favorable rate structure
than tobacco risk classes. Female rate classes generally have a more favorable
rate structure than male rate classes.
The current and guaranteed monthly mortality rates used in the
illustrations have not been designed so to make the relationship between current
and guaranteed rates more favorable for the ages and sexes illustrated than for
a non-tobacco male or female at other ages. The non-tobacco risk classes
generally have lower monthly mortality rates than the tobacco risk classes. The
female risk classes generally have lower monthly mortality rates than male risk
classes.
I consent to the use of this opinion as an Exhibit to Post-Effective
Amendment No. 3 to the Registration Statement and to the reference to me under
the heading "Experts" in the Prospectus.
/s/ Steven D. Powell
Steven D. Powell, FSA
