Item 27. Exhibit (l) i.

 

[KPMG letterhead appears here]

 

Consent of Independent Registered Public Accounting Firm

 

We consent to the use of our report dated February 26, 2026, with respect to the statutory financial statements of Massachusetts Mutual Life Insurance Company, incorporated herein by reference, and to the reference to our firm under the heading “Experts” in the Statement of Additional Information.

 

 

/s/ KPMG LLP

 

Hartford, Connecticut

April 20, 2026

 

 

[KPMG letterhead appears here]

 

Consent of Independent Registered Public Accounting Firm

 

We consent to the use of our report dated March 10, 2026, with respect to the financial statements of Massachusetts Mutual Variable Annuity Separate Account 4, incorporated herein by reference, and to the reference to our firm under the heading “Experts” in the Statement of Additional Information.

 

 

/s/ KPMG LLP

 

Boston, Massachusetts

April 20, 2026