AMERITAS LIFE INSURANCE CORP. LOGO
October 6, 2000
Ameritas Life Insurance Corp.
5900 "O" Street
Lincoln, Nebraska 68510
Gentlemen:
This opinion is furnished in connection with the registration by Ameritas Life
Insurance Corp. of a flexible premium variable life insurance policy
("Contract") under the Securities Act of 1933. The prospectus included in Post-
Effective Amendment No. 8 to Registration Statement No. 33-86500 on Form S-6
describes the Contract. The form of Contract was prepared under my direction and
I am familiar with the Registration Statement and Exhibits thereto. This
contract was developed and filed under Securities and Exchange Commission Rule
6E-3(T), as interpreted at this time by the SEC staff. In my opinion:
The illustrations of death benefits and net cash surrender values
included in the section entitled "Illustrations of Death Benefits and
Net Cash Surrender Values" in the Appendices of the prospectus, based on
the assumptions stated in the illustrations, are consistent with the
provisions of the Contract. The rate structure of the Contract has not
been designed so as to make the relationship between premiums and
benefits, as shown in the illustrations, appear more favorable to
prospective purchasers of the Contract for other ages or for females.
I hereby consent to the use of this opinion as an exhibit to the Post-Effective
Amendment No. 8 to the Registration Statement and to the reference to my name
under the heading "Experts" in the prospectus.
Very truly yours,
/s/ Russell J. Wiltgen
Russell J. Wiltgen
Vice President - Individual Product Management
