Exhibit 11(b) December 21, 2005 Liberty Growth and Income Fund, Variable Series c/o Liberty Variable Investment Trust One Financial Center Boston, Massachusetts 02111-2621 Ladies and Gentlemen: We consent to the filing of form of the legal opinion our firm expects to deliver in connection with the proposed combination of Liberty Growth and Income Fund, Variable Series, a series of Liberty Variable Investment Trust (the "Trust"), with Nations Value Portfolio, a series of Nations Separate Account Trust, with and as part of the Registration Statement of the Trust on Form N-14. Very truly yours, /s/ Ropes & Gray LLP Ropes & Gray LLP