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The Company You Keep(R)
tenglish@newyorklife.com

                                                NEW YORK LIFE INSURANCE COMPANY
                                                51 Madison Avenue,
                                                New York, NY  10010
                                                212-576-6973
                                                Fax 212-576-8339

                                                THOMAS F. ENGLISH
                                                Senior Vice President &
                                                Chief Insurance Counsel


VIA EDGAR

April 2, 2008



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

          RE:  NEW YORK LIFE INSURANCE AND ANNUITY CORPORATION
               VARIABLE ANNUITY SEPARATE ACCOUNT-IV
               INVESTMENT COMPANY ACT FILE NUMBER 811-21397
               SECURITIES ACT FILE NUMBER: 333-106806


Ladies and Gentlemen:

     This opinion is furnished in connection with the filing by New York Life
Insurance and Annuity Corporation ("NYLIAC") of Post-Effective Amendment No. 9
to the registration statement on Form N-4 ("Registration Statement") under the
Securities Act of 1933, as amended, of NYLIAC Variable Annuity Separate
Account-IV ("Separate Account-IV"). Separate Account-IV receives and invests
premiums allocated to it under individual New York Life flexible premium
variable annuity policies ("Annuity Contracts"). The Annuity Contracts are
offered in the manner described in the Registration Statement.

     NYLIAC is a wholly-owned subsidiary of New York Life Insurance Company
("NYL"). My professional responsibilities at NYL include the provision of
legal advice to NYLIAC. Also, I am Senior Vice President and General
Counsel of NYLIAC.

     In connection with this opinion, I have made such examination of the law
and have examined such corporate records and such other documents as I consider
appropriate as a basis for the opinions hereinafter expressed.  On the basis of
such examination, it is my opinion that:

        1.      NYLIAC is a corporation duly organized and validly existing
                under the laws of the State of Delaware.

        2.      Separate Account-IV is a separate account established and
                maintained by NYLIAC pursuant to Section 2932 of the Delaware
                Insurance Code, under which the income, gains and losses,
                realized or unrealized, from assets allocated to Separate
                Account-IV shall be credited to or charged against Separate
                Account-IV, without regard to other income, gains or losses of
                NYLIAC.

        3.      The Annuity Contracts have been duly authorized by NYLIAC and,
                when sold in jurisdictions authorizing such sales, in accordance
                with the Registration Statement, will constitute validly issued
                and binding obligations of NYLIAC in accordance with their
                terms.








Securities and Exchange Commission

April 2, 2008

Page 2



               4.        Each owner of an Annuity Contract will not be subject
                         to any deductions, charges, or assessments imposed by
                         NYLIAC, other than those provided in the Annuity
                         Contracts.

     I consent to the use of this opinion as an exhibit to the Registration
Statement.


                                   Very truly yours,


                                   /s/ THOMAS F. ENGLISH
                                   -------------------------------
                                   Thomas F. English
                                   Senior Vice President and
                                   Chief Insurance Counsel