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