Exhibit 99.(k)
[Modern Woodmen of America Letterhead]
April 29, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Commissioners,
With reference to the Registration Statements on Form N-4 filed by Modern Woodmen of America ("Society") and its Modern Woodmen of America Variable Annuity Account with the Securities and Exchange Commission covering certain variable annuity contracts, I have examined such documents and such law as I considered necessary and appropriate, and on the basis of such examinations, it is my opinion that:
| (1) | The Society is duly organized and validly existing under the laws of the State of Illinois. |
| (2) | The variable annuity contracts, when issued as contemplated by the said Form N-4 Registration Statements will constitute legal, validly issued and binding obligations of Modern Woodmen of America. |
I hereby consent to the filing of this opinion as an exhibit to the said Form N-4 Registration Statements and to the reference to my name under the caption "Legal Matters" in the Statement of Additional Information contained in the said Registration Statements. In giving this consent, I am not admitting that I am in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.
| Very truly yours, | |
| /s/ Lester L. Bohnert | |
| Lester L. Bohnert | |
| General Counsel, Executive Vice President & Director |