ING VARIABLE ANNUITIES
MYLES R. TASHMAN
Executive Vice President,
General Counsel and Assistant Secretary
October 25, 2001
Members of the Board of Directors
Golden American Life Insurance Company
1475 Dunwoody Drive
West Chester, PA 19380-1478
Gentlemen:
In my capacity as Executive Vice President and Assistant Secretary of Golden
American Life Insurance Company, a Delaware domiciled corporation ("Company"), I
have supervised the preparation of the registration statement for the Deferred
Combination Variable and Fixed Annuity Contract ("Contract") to be filed by the
Company with the Securities and Exchange Commission under the Securities Act of
1933.
I am of the following opinion:
(1) The Company was organized in accordance with the laws of the State of
Delaware and is a duly authorized stock life insurance company under
the laws of Delaware and the laws of those states in which the Company
is admitted to do business;
(2) The Company is authorized to issue Contracts in those states in which
it is admitted and upon compliance with applicable local law;
(3) The Contracts, when issued in accordance with the prospectus contained
in the aforesaid registration statement and upon compliance with
applicable local law, will be legal and binding obligations of the
Company in accordance with their terms;
(4) The interests in the Contracts will, when issued and sold in the
manner described in the registration statement, be legal and binding
obligations of the Company and will be legally and validly issued,
fully paid, and non-assessable.
In arriving at the foregoing opinion, I have made such examination of law and
examined such records and other documents as in my judgment are necessary or
appropriate.
I hereby consent to the filing of this opinion as an exhibit to the aforesaid
registration statement and to the reference to me under the caption "Legal
Matters" in the prospectus contained in said registration statement. In giving
this consent I do not thereby admit that I come within the category of persons
whose consent is required under Section 7 of the Securities Act of 1933 or the
Rules and Regulations of the Securities and Exchange Commission thereunder.
Sincerely,
/s/ Myles R. Tashman
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1475 Dunwoody Drive Tel: 610-425-3405 GoldenSelect Series
West Chester, PA 19380-1478 Fax: 610-425-3735 Issued by Golden American
Life Insurance Company