CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment No. 11 to

Registration Statement No. 333-207276 on Form N-4 and Amendment No. 27 to Registration

Statement No. 811-23092 on Form N-4 of our report dated March 5, 2026, relating to the financial

statements and financial highlights of each of the Subaccounts comprising MEMBERS Horizon

Variable Separate Account, appearing on Form N-VPFS filed with the SEC by the Company on

April 1, 2026. We also consent to the reference to us under the heading "Experts" in the

Statement of Additional Information, which is part of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Chicago, Illinois

April 13, 2026