Exhibit

We consent to the incorporation by reference in this Pre-Effective Amendment No. 1 to Registration Statement No. 333-209902 of our report February 29, 2016, relating to the consolidated financial statements and financial statement schedule of Great-West Life & Annuity Insurance Company and subsidiaries (the “Company”), appearing in the Annual Report on Form 10-K of the Company for the year ended December 31, 2015, and to the reference to us under the heading "Experts" in the Prospectus, which is part of this Registration Statement.