EXHIBIT 2(C) CONSENT OF JORDEN BURT BOROS CICCHETTI BERENSON & JOHNSON LLP JORDEN BURT BOROS CICCHETTI BERENSON & JOHNSON LLP 1025 Thomas Jefferson Street, N.W. Washington, D.C. 20007-0805 (202) 965-8100 June 23, 1999 Great-West Life & Annuity Insurance Company 8515 East Orchard Road Englewood, Colorado 80111 Re: COLI VUL-2 Series Account of Great-West Life & Annuity Insurance Company Pre-Effective Amendment No. 1 to the Registration Statement on Form S-6 File Nos. 333-70963; 811-9201 ------------------------------------------- Ladies and Gentlemen: We have acted as special counsel to Great-West Life & Annuity Insurance Company, a Colorado corporation, regarding the federal securities laws applicable to the issuance and sale of the Policies described in the above-referenced registration statement. We hereby consent to the reference to us under the heading "Legal Matters" in the prospectus filed today with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. Very truly yours, /s/Jorden Burt Boros Cicchetti Berenson & Johnson LLP ------------------------------------------------------ Jorden Burt Boros Cicchetti Berenson & Johnson LLP