EXHIBIT 99.B. [MASSMUTUAL LETTERHEAD] June 24, 1998 Massachusetts Mutual Life Insurance Company 1295 State Street Springfield, MA 01111 RE: Pre-Effective Amendment No. 1 to Registration Statement No. 333-49475 --------------------------------------------------------------------- filed on Form S-6 Ladies and Gentlemen: This opinion is furnished in connection with the filing of Registration Statement 333-49475 under the Securities Act of 1933 for Massachusetts Mutual Life Insurance Company's ("MassMutual") Flexible Premium Adjustable Variable Life Insurance Policies (the "Policies"). Massachusetts Mutual Variable Life Separate Account I issues the Policies. As 2nd Vice President & Associate General Counsel of Massachusetts Mutual Life Insurance Company, I provide legal advice in connection with the operation of its variable products. In such role I am familiar with the filing for the Policies. In so acting, I have made such examination of the law and examined such records and documents as in my judgment are necessary or appropriate to enable me to render the opinion expressed below. I am of the following opinion: 1. MassMutual is a valid and subsisting corporation, organized and operated under the laws of the state of Massachusetts and is subject to regulation by the Massachusetts Commissioner of Insurance. 2. Massachusetts Mutual Variable Life Separate Account I is a separate account validly established and maintained by MassMutual in accordance with Massachusetts law. 3. All of the prescribed corporate procedures for the issuance of the Policies have been followed, and all applicable state laws have been complied with. I hereby consent to the use of this opinion as an exhibit to this filing. Very truly yours, /s/ Richard M. Howe - ------------------------ Richard M. Howe 2nd Vice President & Associate General Counsel Massachusetts Mutual Life Insurance Company