# EDGAR Filing Document

**Accession Number:** 0001052766
**File Stem:** 0001133228-26-006414
**Filing Date:** 2026-4
**Character Count:** 631396
**Document Hash:** 6bb67208967d840d71daafdec3dcdf2f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001133228-26-006414.hdr.sgml**: 20260424

**ACCESSION NUMBER**: 0001133228-26-006414

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20260424

**DATE AS OF CHANGE**: 20260424

**EFFECTIVENESS DATE**: 20260427

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MASSACHUSETTS MUTUAL VARIABLE ANNUITY SEPARATE ACCOUNT 4
- **CENTRAL INDEX KEY:** 0001052766

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08619
- **FILM NUMBER:** 26892955

**BUSINESS ADDRESS:**
- **STREET 1:** 1295 STATE STREET
- **STREET 2:** M243
- **CITY:** SPRINGFIELD
- **STATE:** MA
- **ZIP:** 01111
- **BUSINESS PHONE:** 8605622420

**MAIL ADDRESS:**
- **STREET 1:** 1295 STATE STREET
- **STREET 2:** M243
- **CITY:** SPRINGFIELD
- **STATE:** MA
- **ZIP:** 01111
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MASSACHUSETTS MUTUAL VARIABLE ANNUITY SEPARATE ACCOUNT 4
- **CENTRAL INDEX KEY:** 0001052766

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-73406
- **FILM NUMBER:** 26892954

**BUSINESS ADDRESS:**
- **STREET 1:** 1295 STATE STREET
- **STREET 2:** M243
- **CITY:** SPRINGFIELD
- **STATE:** MA
- **ZIP:** 01111
- **BUSINESS PHONE:** 8605622420

**MAIL ADDRESS:**
- **STREET 1:** 1295 STATE STREET
- **STREET 2:** M243
- **CITY:** SPRINGFIELD
- **STATE:** MA
- **ZIP:** 01111

## Series and Classes Contracts Data

### MASSACHUSETTS MUTUAL VARIABLE ANNUITY SEPARATE ACCOUNT 4 (Series ID: S000007826)

| Class ID   | Class Name             | Ticker Symbol   |
|:---|:---|:---|
| C000021313 | MassMutual Transitions |  |

**As filed with the Securities and Exchange Commission on or about April 24, 2026**

**Registration Statement File No. 333-73406**<br>**Registration Statement File No. 811-08619**

**UNITED STATES**<br>**SECURITIES AND EXCHANGE COMMISSION**<br>**Washington, D.C. 20549**

**FORM N-4**

 **REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**☐ Pre-Effective Amendment No.**

**☒ Post-Effective Amendment No. 27**

**and/or**

**REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940**

**☒ Amendment No. 272**<br>(Check appropriate box or boxes.)

**Massachusetts Mutual Variable Annuity Separate Account 4**<br>(Exact Name of Registered Separate Account)

**Massachusetts Mutual Life Insurance Company**<br>(Name of Insurance Company)

**1295 State Street, Springfield, Massachusetts 01111-0001**<br>(Address of Insurance Company's Principal Executive Offices)

**(413) 788-8411**<br>(Insurance Company's Telephone Number, including Area Code)

**Gary Murtagh**<br>**Head of Insurance Product & Operations Law**<br>**Massachusetts Mutual Life Insurance Company**<br>**1295 State Street**<br>**Springfield, Massachusetts 01111-0001**<br>(Name and Address of Agent for Service)

Approximate Date of Proposed Public Offering: **Continuous**

**It is proposed that this filing will become effective (check appropriate box):**

☐ immediately upon filing pursuant to paragraph (b)

☒ on <u>April 27, 2026</u> pursuant to paragraph (b)

☐ 60 days after filing pursuant to paragraph (a)(1)

☐ on __________ pursuant to paragraph (a)(1) of rule 485 under the Securities Act of 1933 ("Securities Act").

**If appropriate, check the following box:**

☐ This post-effective amendment designates a new effective date for a previously filed post-effective amendment. <br>

**Check each box that appropriately characterizes the Registrant:**

☐ New Registrant (as applicable, a Registered Separate Account or Insurance Company that has not filed a Securities Act registration statement or amendment thereto within 3 years preceding this filing)

☐ Emerging Growth Company (as defined by Rule 12b-2 under the Securities Exchange Act of 1934 ("Exchange Act"))

☐ If an Emerging Growth Company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of Securities Act

☐ Insurance Company relying on Rule 12h-7 under the Exchange Act

☐ Smaller reporting company (as defined by Rule 12b-2 under the Exchange Act)

Title of Securities Being Registered: **Units of Interest in MassMutual Transitions** **<sup>®</sup>, an Individual or Group Deferred Variable Annuity Contract.**

MassMutual Transitions<sup>®</sup> Variable Annuity

*Issued by Massachusetts Mutual Life Insurance Company*

Massachusetts Mutual Variable Annuity Separate Account 4

This prospectus describes an individual or group deferred variable annuity contract (Contract) offered by Massachusetts Mutual Life Insurance Company (''MassMutual<sup>®</sup>,'' ''Company,'' ''we,'' ''us''). The Contract offers a choice of features and benefits. You, as the Owner of the Contract (''you,'' ''Owner''), determine which ones may be appropriate for you, based on your financial circumstances and objectives. The fees and charges that you pay are based on the features and benefits that you select. We no longer sell the Contract. However, we continue to administer existing Contracts.

There are two versions of the Contract: (1) the Transitions Custom Plan and (2) the Transitions Package Plan. The Transitions Custom Plan allows Owners to custom build their own Contract by adding additional Contract features to the standard Transitions Custom Plan Contract. The Transitions Custom Plan also allows Owners to add or change certain Contract features at a later date. The Transitions Package Plan consists of three distinct packages of Contract features called Transitions Package I, Transitions Package II and Transitions Package III. Please refer to page 8 of this prospectus for more detail regarding the Transitions Custom Plan and the Transitions Package Plan. Certain Contract features available under the Transitions Custom Plan involve payment of a credit. If you elect any of these Contract features, your Contract expenses may be higher than the expenses for a Contract where these Contract features have not been elected. The amount of the credits may be more than offset by the charges for these additional Contract features.

You may accumulate value under your Contract by allocating your money to various fixed account choices (The Fixed Accounts) and/or one or more variable investment divisions (Sub-Accounts) of Massachusetts Mutual Variable Annuity Separate Account 4 (Separate Account). Each Sub-Account, in turn, invests in one of the investment entities (Funds) listed in ''Appendix A – Investment Options Available Under the Contract.''

The Contract is a complex investment and involves risks, including potential loss of all amounts you allocate to a Sub-Account. The Contract is not a short-term investment and is not appropriate for an investor who needs ready access to cash. Withdrawals may result in the assessment of a Contingent Deferred Sales Charge, income tax, and premature distribution taxes.

The Contract:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; •  is not a bank or credit union deposit or obligation. |
| &nbsp;&nbsp;&nbsp;&nbsp; •  is not FDIC or NCUA insured. |
| &nbsp;&nbsp;&nbsp;&nbsp; •  is not insured by any federal government agency. |
| &nbsp;&nbsp;&nbsp;&nbsp; •  is not guaranteed by any bank or credit union. |

---

&nbsp;&nbsp;&nbsp;&nbsp;

• may go down in value. <br> • provides guarantees that are subject to our financial strength and claims-paying ability.

IF YOU ARE A NEW INVESTOR IN THE CONTRACT, YOU MAY CANCEL YOUR CONTRACT<br>WITHIN 10 DAYS OF RECEIVING IT WITHOUT PAYING FEES OR PENALTIES.

In some states this cancellation period may be longer. Upon cancellation, you will receive either a full refund of the amount you paid with your application or your total Contract Value. You should review the prospectus, or consult with your investment professional, for additional information about the specific cancellation terms that apply.

Additional information about certain investment products, including variable annuities, has been prepared by the Securities and Exchange Commission staff and is available at www.investor.gov.

**The Securities and Exchange Commission has not approved or disapproved these securities or passed upon the adequacy of** **this prospectus. Any representation to the contrary is a criminal offense.**

This prospectus is not an offer to sell the Contract in any jurisdiction where it is illegal to offer the Contract nor is it an offer to sell the Contract to anyone to whom it is illegal to offer the Contract.

**Please read this prospectus before investing. You should keep it for future reference. It contains important information about** **the MassMutual Transitions Variable Annuity.**

Effective April 27, 2026

------

**Table of Contents**

---

| | |
|:---|:---|
| [**Glossary**](#chapter_2_1036) | [**4**](#chapter_2_1036) |
| [**Overview of the Contract**](#chapter_3_1036) | [**6**](#chapter_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Important Information You Should Consider About the** <br>**Contract**](#chapter_4_1036) | [**11**](#chapter_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Fees, Expenses, and Adjustments](#chapter_4-sect1_1_1036) | [11](#chapter_4-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Risks](#chapter_4-sect1_2_1036) | [13](#chapter_4-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Restrictions](#chapter_4-sect1_3_1036) | [14](#chapter_4-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Taxes](#chapter_4-sect1_4_1036) | [16](#chapter_4-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Conflicts of Interest](#chapter_4-sect1_5_1036) | [17](#chapter_4-sect1_5_1036) |
| [**Additional Information about Fees**](#chapter_5_1036) | [**18**](#chapter_5_1036) |
| [**Principal Risks of Investing in the Contract**](#chapter_6_1036) | [**25**](#chapter_6_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**General Information about Massachusetts Mutual Life** <br>**Insurance Company, the Separate Account and the** **Investment Options**](#chapter_7_1036) | [**26**](#chapter_7_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [The Company](#chapter_7-sect1_1_1036) | [26](#chapter_7-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Financial Condition of the Company](#chapter_7-sect1_2_1036) | [26](#chapter_7-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [The Separate Account](#chapter_7-sect1_3_1036) | [26](#chapter_7-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [The Fixed Accounts](#chapter_7-sect1_4_1036) | [27](#chapter_7-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [The Funds](#chapter_7-sect1_5_1036) | [30](#chapter_7-sect1_5_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Compensation We Receive from Funds, Advisers and <br>Sub-Advisers](#chapter_7-sect1_6_1036) | [31](#chapter_7-sect1_6_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Voting Rights](#chapter_7-sect1_7_1036) | [31](#chapter_7-sect1_7_1036) |
| [**Charges and Deductions**](#chapter_8_1036) | [**32**](#chapter_8_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Insurance Charges](#chapter_8-sect1_1_1036) | [32](#chapter_8-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Annual Contract Maintenance Charge](#chapter_8-sect1_2_1036) | [33](#chapter_8-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Transfer Fee](#chapter_8-sect1_3_1036) | [33](#chapter_8-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Contingent Deferred Sales Charge (CDSC)](#chapter_8-sect1_4_1036) | [33](#chapter_8-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Free Withdrawals](#chapter_8-sect1_5_1036) | [35](#chapter_8-sect1_5_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Premium Taxes](#chapter_8-sect1_6_1036) | [35](#chapter_8-sect1_6_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Income Taxes](#chapter_8-sect1_7_1036) | [35](#chapter_8-sect1_7_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Fund Expenses](#chapter_8-sect1_8_1036) | [35](#chapter_8-sect1_8_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Credit Features](#chapter_8-sect1_9_1036) | [36](#chapter_8-sect1_9_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Case Size Credit](#chapter_8-sect1_10_1036) | [36](#chapter_8-sect1_10_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Electronic Document Delivery Credit](#chapter_8-sect1_11_1036) | [36](#chapter_8-sect1_11_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Persistency Credit](#chapter_8-sect1_12_1036) | [36](#chapter_8-sect1_12_1036) |
| [**Ownership**](#chapter_9_1036) | [**37**](#chapter_9_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Owner](#chapter_9-sect1_1_1036) | [37](#chapter_9-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Joint Owner](#chapter_9-sect1_2_1036) | [37](#chapter_9-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Annuitant](#chapter_9-sect1_3_1036) | [37](#chapter_9-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Beneficiary](#chapter_9-sect1_4_1036) | [37](#chapter_9-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Beneficiary IRA](#chapter_9-sect1_5_1036) | [38](#chapter_9-sect1_5_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Age](#chapter_9-sect1_6_1036) | [38](#chapter_9-sect1_6_1036) |
| [**Purchasing a Contract**](#chapter_10_1036) | [**39**](#chapter_10_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Purchase Payments](#chapter_10-sect1_1_1036) | [39](#chapter_10-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Allocation of Purchase Payments](#chapter_10-sect1_2_1036) | [40](#chapter_10-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Contract Value](#chapter_10-sect1_3_1036) | [40](#chapter_10-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Right to Cancel Your Contract](#chapter_10-sect1_4_1036) | [41](#chapter_10-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Sending Requests in Good Order](#chapter_10-sect1_5_1036) | [41](#chapter_10-sect1_5_1036) |
| [**Transfers and Transfer Programs**](#chapter_11_1036) | [**42**](#chapter_11_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [General Overview](#chapter_11-sect1_1_1036) | [42](#chapter_11-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Transfers During the Accumulation Phase](#chapter_11-sect1_2_1036) | [42](#chapter_11-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Transfers During the Income Phase](#chapter_11-sect1_3_1036) | [43](#chapter_11-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Transfer Programs](#chapter_11-sect1_4_1036) | [43](#chapter_11-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Separate Account Dollar Cost Averaging Program](#chapter_11-sect1_5_1036) | [43](#chapter_11-sect1_5_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Automatic Rebalancing Program](#chapter_11-sect1_6_1036) | [43](#chapter_11-sect1_6_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Interest Sweep Option](#chapter_11-sect1_7_1036) | [44](#chapter_11-sect1_7_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Limits on Frequent Trading and Market Timing Activity](#chapter_11-sect1_8_1036) | [44](#chapter_11-sect1_8_1036) |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; [Transfers Between Transitions Packages I, II and III](#chapter_11-sect1_9_1036) | [45](#chapter_11-sect1_9_1036) |
| [**The Income Phase**](#chapter_12_1036) | [**46**](#chapter_12_1036) |
| [**Benefits Available Under the Contract**](#chapter_13_1036) | [**50**](#chapter_13_1036) |
| [**Death Benefit**](#chapter_14_1036) | [**62**](#chapter_14_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Death of Owner During the Accumulation Phase](#chapter_14-sect1_1_1036) | [62](#chapter_14-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Death Benefit During the Accumulation Phase](#chapter_14-sect1_2_1036) | [62](#chapter_14-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Adjusted for Any Withdrawals or Less Any <br>Withdrawals](#chapter_14-sect1_3_1036) | [62](#chapter_14-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Transitions Custom Plan](#chapter_14-sect1_4_1036) | [62](#chapter_14-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Transitions Package I](#chapter_14-sect1_5_1036) | [63](#chapter_14-sect1_5_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Transitions Package II](#chapter_14-sect1_6_1036) | [64](#chapter_14-sect1_6_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Transitions Package III](#chapter_14-sect1_7_1036) | [66](#chapter_14-sect1_7_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Earnings Enhancement Benefit](#chapter_14-sect1_8_1036) | [67](#chapter_14-sect1_8_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Death Benefit Payment Options During the <br>Accumulation Phase](#chapter_14-sect1_9_1036) | [68](#chapter_14-sect1_9_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Additional Option for a Spouse Who is the Sole Primary <br>Beneficiary](#chapter_14-sect1_10_1036) | [68](#chapter_14-sect1_10_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Lump Sum Payments](#chapter_14-sect1_11_1036) | [69](#chapter_14-sect1_11_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Beneficiary IRA](#chapter_14-sect1_12_1036) | [69](#chapter_14-sect1_12_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Death of Owner During the Income Phase](#chapter_14-sect1_13_1036) | [71](#chapter_14-sect1_13_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Death of Annuitant](#chapter_14-sect1_14_1036) | [71](#chapter_14-sect1_14_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Due Proof of Death](#chapter_14-sect1_15_1036) | [71](#chapter_14-sect1_15_1036) |
| [**Additional Transitions Custom Plan Contract Benefits**](#chapter_15_1036) | [**72**](#chapter_15_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Overview](#chapter_15-sect1_1_1036) | [72](#chapter_15-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Additional Contingent Deferred Sales Charge Features](#chapter_15-sect1_2_1036) | [73](#chapter_15-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Additional Free Withdrawal Features](#chapter_15-sect1_3_1036) | [74](#chapter_15-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Additional Death Benefit Features](#chapter_15-sect1_4_1036) | [74](#chapter_15-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Earnings Enhancement Benefit Feature](#chapter_15-sect1_5_1036) | [79](#chapter_15-sect1_5_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Guaranteed Minimum Income Benefits](#chapter_15-sect1_6_1036) | [80](#chapter_15-sect1_6_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Guaranteed Minimum Accumulation Benefits](#chapter_15-sect1_7_1036) | [82](#chapter_15-sect1_7_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Nursing Home Waiver Benefit](#chapter_15-sect1_8_1036) | [84](#chapter_15-sect1_8_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Equalizer Benefit](#chapter_15-sect1_9_1036) | [85](#chapter_15-sect1_9_1036) |
| [**Withdrawals**](#chapter_16_1036) | [**86**](#chapter_16_1036) |
| [**Taxes**](#chapter_17_1036) | [**88**](#chapter_17_1036) |
| [**Distribution**](#chapter_18_1036) | [**97**](#chapter_18_1036) |
| [**Other Information**](#chapter_19_1036) | [**98**](#chapter_19_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Collateral Assignment](#chapter_19-sect1_1_1036) | [98](#chapter_19-sect1_1_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Unclaimed Property](#chapter_19-sect1_2_1036) | [98](#chapter_19-sect1_2_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Anti-Money Laundering](#chapter_19-sect1_3_1036) | [98](#chapter_19-sect1_3_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Payments We Make](#chapter_19-sect1_4_1036) | [98](#chapter_19-sect1_4_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Changes to the Contract](#chapter_19-sect1_5_1036) | [99](#chapter_19-sect1_5_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Special Arrangements](#chapter_19-sect1_6_1036) | [99](#chapter_19-sect1_6_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Termination of the Contract](#chapter_19-sect1_7_1036) | [99](#chapter_19-sect1_7_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Computer System, Cybersecurity, and Service <br>Disruption Risks](#chapter_19-sect1_8_1036) | [99](#chapter_19-sect1_8_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Legal Proceedings](#chapter_19-sect1_9_1036) | [100](#chapter_19-sect1_9_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [Our Financial Statements](#chapter_19-sect1_10_1036) | [100](#chapter_19-sect1_10_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix A – Investment Options Available Under the** <br>**Contract**](#chapter_20_1036) | [**101**](#chapter_20_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix B – Long-Term Guarantee Fixed Account** <br>**Interest Rate Factor Adjustment Calculation**](#chapter_21_1036) | [**106**](#chapter_21_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix C – Contingent Deferred Sales Charge** <br>**(CDSC) Examples**](#chapter_22_1036) | [**107**](#chapter_22_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix D – Free Withdrawal Amount (FWA)** <br>**Examples**](#chapter_23_1036) | [**110**](#chapter_23_1036) |

---

------

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix E – Additional Free Withdrawal Features** <br>**Examples**](#chapter_24_1036) | [**112**](#chapter_24_1036) |
| [**Appendix F – Contract Value Death Benefit Example**](#chapter_25_1036) | [**114**](#chapter_25_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix G – Transitions Custom Plan or Transitions** <br>**Package I Basic Death Benefit Examples**](#chapter_26_1036) | [**115**](#chapter_26_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix H – Transitions Custom Plan Basic Death** <br>**Benefit with 5% Roll-Up Feature Examples**](#chapter_27_1036) | [**119**](#chapter_27_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix I – Basic Death Benefit with Annual Ratchet** <br>**Feature Examples**](#chapter_28_1036) | [**122**](#chapter_28_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix J – Transitions Custom Plan Basic Death** <br>**Benefit with Combination Feature Examples**](#chapter_29_1036) | [**127**](#chapter_29_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix K – Transitions Package II and Custom Plan** <br>**Basic Death Benefit with 3 Year Reset Feature** **Examples**](#chapter_30_1036) | [**129**](#chapter_30_1036) |
| [**Appendix L – Earnings Enhancement Benefit Examples**](#chapter_31_1036) | [**133**](#chapter_31_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix M – 5% Guaranteed Minimum Income** <br>**Benefit (GMIB) Examples**](#chapter_32_1036) | [**137**](#chapter_32_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix N – Guaranteed Minimum Accumulation** <br>**Benefit (GMAB) Examples**](#chapter_33_1036) | [**142**](#chapter_33_1036) |
| [**Appendix O – Nursing Home Waiver Example**](#chapter_34_1036) | [**145**](#chapter_34_1036) |
| [**Appendix P – Equalizer Benefit Examples**](#chapter_35_1036) | [**146**](#chapter_35_1036) |
| &nbsp;&nbsp;&nbsp;&nbsp; [**Appendix Q – State Variations of Certain Contract** <br>**Features**](#chapter_36_1036) | [**148**](#chapter_36_1036) |

---

------

[Back to **Table of Contents**](#TOC_1036)

Glossary

**Accumulation Phase.** The period during which Purchase Payments may be made. Begins on the date the Contract is issued and ends on the date the Owner applies the full Contract Value to an Annuity Option or upon Contract termination.

**Accumulation Unit.** A unit of measure used to determine your value in a Sub-Account during the Accumulation Phase.

**Age.** The Age of any Owner or Annuitant on his/her birthday nearest the date for which Age is being determined, except when discussed in regard to specific tax provisions.

**Annuitant.** The person(s) on whose life Annuity Payments are based, with the exception of the non-lifetime contingent option. See "The Income Phase – Annuity Options." The term Annuitant also includes the joint Annuitant, if any. The Annuitant has no rights to the Contract.

**Annuity Date.** The date Annuity Payments begin. There may be more than one Annuity Date applicable to a Non-Qualified Contract if the Owner elects to apply only a portion of the Contract Value to an Annuity Option.

**Annuity Options.** Options available for Annuity Payments.

**Annuity Payments.** Series of payments made pursuant to the Annuity Option(s) elected.

**Beneficiary.** The person(s) or entity(ies) that the Owner designates to receive the death benefit provided by the Contract.

**Business Day.** Every day the New York Stock Exchange (NYSE), or its successor, is open for trading. Our Business Day ends at the Close of Business.

**Close of Business.** The time on a Business Day when the NYSE ends regular trading, usually at 4:00 p.m. Eastern Time. However, when the NYSE closes early or closes due to any emergency or SEC order, the Close of Business will occur at the same time.

**Contingent Deferred Sales Charge (CDSC).** A charge that may be assessed against each withdrawal from the Contract that exceeds the free withdrawal amount and amounts applied to Annuity Option E. (In some states referred to as surrender charge.)

**Contract.** The MassMutual Transitions Variable Annuity; an individual deferred variable annuity contract.

**Contract Anniversary.** An anniversary of the Issue Date of the Contract.

**Contract Value.** The sum of your values in the Sub-Accounts and Fixed Account(s) during the Accumulation Phase.

**Contract Year.** The first Contract Year is the annual period which begins on the Issue Date and ends on the last calendar day before the first Contract Anniversary. Subsequent Contract Years begin on subsequent Contract Anniversaries.

**Fixed Annuity Payments.** Annuity Payments made during the Income Phase which we guarantee as to the dollar amount of each Annuity Payment.

**Fund(s).** The investment entities into which the assets of the Separate Account will be invested.

**General Account.** The Company's general investment account, which supports the Company's annuity and insurance obligations. The General Account's assets include all the assets of the Company with the exception of the Separate Account and the Company's other segregated asset accounts.

**Good Order.** Any application, Purchase Payments, withdrawal request, or forms required by the Company which are satisfactory to the Company.

**Income Phase.** The period that begins on the Annuity Date and ends with the last Annuity Payment.

**Issue Date.** The date on which the Contract becomes effective. The Issue Date is included in the Contract.

**Joint Owner.** A person entitled to ownership rights under the Contract. See "Ownership – Owner."

**Non-Business Day.** Any day when the NYSE is not open for trading. Unless specified otherwise, if the due date for any activity required by the Contract falls on any day that is not a Business Day, performance of such activity will be rendered on the first Business Day following such due date.

**Non-Qualified Contract.** Your Contract is referred to as a Non-Qualified Contract if it is not used to fund a qualified plan such as an Individual Retirement Annuity (IRA), Roth IRA, or a corporate pension and profit sharing plan.

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**Owner.** The person(s) or entity entitled to ownership rights under the Contract. We allow multiple Owners, subject to certain restrictions (see ''Ownership''). Where we describe multiple Owners, we refer to them as Joint Owners.

**Premium Tax.** A tax imposed by certain states and other jurisdictions when a Purchase Payment is made, when Annuity Payments begin, or when the entire Contract Value is withdrawn.

**Purchase Payment(s).** Any amount paid to us by you or on your behalf with respect to the Contract during the Accumulation Phase, which may be decreased by the assessment of any applicable Premium Tax. Purchase Payments may not be added after the Annuity Date to any portion of the Contract Value that has been applied to an Annuity Option.

**Qualified Contract.** Your Contract is referred to as a Qualified Contract if it is used to fund a qualified plan such as an Individual Retirement Annuity (IRA), Roth IRA, or a corporate pension and profit- sharing plan (including 401(k) plans and H.R. 10 plans). For information on the types of qualified plans for which the Contract is available, see ''Taxes – Qualified Contracts.''

**Required Minimum Distribution (RMD).** A minimum amount the federal tax law requires to be withdrawn from certain Qualified Contracts each year. RMDs are generally required to begin by the required beginning date specified in IRC Section 401(a)(9).

**Separate Account.** The account that holds the assets underlying the Contract that are not allocated to The Fixed Accounts. The assets of the Separate Account are kept separate from the assets of the General Account and the Company's other separate accounts.

**Service Center.** MassMutual, Document Management Services – Annuities W360, PO Box 9067, Springfield, MA 01102-9067, (800) 272-2216, (fax) (866) 329-4272, (email) ANNfax@MassMutual.com, www.MassMutual.com. (Overnight mail address: MassMutual, Document Management Services – Annuities W360, 1295 State Street, Springfield, MA 01111-0001).

**Sub-Account(s).** The Separate Account assets are divided into Sub-Accounts. The assets of each Sub-Account will be invested in the shares of a single Fund.

**The Fixed Accounts.** The Fixed Accounts for Dollar Cost Averaging, Fixed Accounts with a Long-Term Guarantee, and The Fixed Account are investment options within our General Account. Purchase Payments allocated to The Fixed Accounts and transfers to The Fixed Accounts become part of our General Account.

**Written Notice.** A written or electronic communication or instruction sent by the Company to the Owner. Any notice the Company sends to the Owner will be sent to the Owner's last known address. The Owner must promptly provide the Company with notice of any Owner address change.

**Written Request.** A written communication or instruction sent by you to the Company. A Written Request must be in Good Order and must be received by the Company's Service Center. The Company may consent to receiving requests electronically or by telephone at the Service Center.

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Overview of the Contract

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**What is this Contract, and what is it designed to do?** The MassMutual Transitions Variable Annuity is designed to enable you to accumulate assets through investments in one or more of the variable investment divisions (Sub-Accounts) of the Massachusetts Mutual Variable Annuity Separate Account 4 (Separate Account) and various fixed account options. The Contract can supplement your retirement income by providing a stream of income during the Income Phase. Before you begin receiving Annuity Payments, the Contract also provides a death benefit for your designated beneficiaries. The Contract may be appropriate if you have a long term investment horizon. It is not intended for people who need to take early or frequent withdrawals or who intend to engage in frequent trading among the Sub-Accounts of the Separate Account.

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**How do I accumulate assets in the Contract and receive income from the Contract?** The Contract has two phases:<br>1) the Accumulation Phase and 2) the Income Phase.

The Contract offers numerous underlying funds and three fixed accounts. A list of the investment options available under the Contract is provided at the back of this prospectus. See "Appendix A – Investment Options Available Under the Contract."

• **Accumulation Phase** 

During the Accumulation Phase, subject to certain restrictions, you may apply Purchase Payments to the Contract and allocate the Purchase Payments among:

○ the
 Sub-Accounts of the Separate Account, each of which invests in a mutual fund (Fund), with each Fund having its own
 investment strategy, investment adviser, expense ratio and returns, and

○ the
 DCA Fixed Account for a scheduled term of six, twelve, or eighteen months, to the Long-Term Guarantee Fixed Accounts,
 or The Fixed Account. Assets allocated to the DCA Fixed Accounts are credited with a fixed rate of interest and
 are systematically transferred to Sub-Accounts that you select. Assets allocated to the Long-Term Guaranteed Fixed Accounts
 are credited with a specific rate of interest for a specific guaranteed period. Assets allocated to The Fixed Account
 are credited with a specified rate of interest that we declare in advance.

• **Income Phase** 

During the Income Phase, you may receive fixed and/or variable Annuity Payments under the Contract by applying your Contract Value to a payment option. Depending on the payment option you select, payments may continue for the life of one or two Annuitants or for a specified period between 10 and 30 years.

When you elect to receive Annuity Payments, the Contract Value is applied to an Annuity Option and you may no longer be able to withdraw money from that portion of the Contract. If you apply your full Contract Value to an Annuity Option, the Accumulation Phase will end, and any other optional benefit will terminate.

You may elect to apply part of the Contract Value from your Non-Qualified Contract to an Annuity Option instead of your full Contract Value. If you elect to apply a portion of your Contract Value to an Annuity Option, the amount applied will be treated as a withdrawal for purposes of calculating the Contract Value and the value of any optional features in effect. If you choose to apply part of your Contract Value to an Annuity Option, it may have adverse tax consequences.

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**What are the primary features and options that the MassMutual Transitions Variable Annuity offers?**

• **Contract Versions.** There
 are two versions of the MassMutual Transitions Variable Annuity:

(1) the
 Transitions Custom Plan; and

(2) the
 Transitions Package Plan.

The Transitions Custom Plan allows Owners to custom build their own Contract by adding additional Contract features to the standard Transitions Custom Plan Contract. The Transitions Custom Plan also allows Owners to change certain Contract features at a later date. The Transitions Package Plan consists of three distinct packages of Contract features called Transitions Package I, Transitions Package II, and Transitions Package III. Both versions of the Contract may not be available in all states.

You elect either the Transitions Custom Plan or the Transitions Package Plan at the time you purchase the Contract. If you elect the Transitions Package Plan, you must also elect among Transitions Package I, II, or III at the time you purchase the Contract. If

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you elect Transitions Package I, II, or III, you may transfer among those three packages beginning on your second Contract Anniversary and on any Contract Anniversary thereafter. However, you cannot transfer from Transitions Package I, II, or III to the Transitions Custom Plan. If you elect the Transitions Custom Plan, you cannot transfer to Transitions Package I, II, or III, but you can add or change certain features after we issue your Contract.

As reflected in the Tables of Fees and Expenses, certain Contract features can have a different cost under the Transitions Custom Plan, where they are purchased separately, than they will under the Transitions Package Plan, where they are purchased as part of a package of Contract features. In fact, as illustrated in Table II on page 9, the maximum charges for a Transitions Custom Plan, with essentially the same features as a Transitions Package Plan, may be significantly higher than the maximum charges under the Transitions Package Plan. Please consult with a qualified financial professional when you are evaluating whether to elect the Transitions Custom Plan or the Transitions Package Plan.

We have provided further detail regarding the differences between the Transitions Custom Plan and the Transitions Package Plan on page 8 of the prospectus.

• **Accessing your money.** During
 the Accumulation Phase, you may make a partial or full withdrawal of your Contract Value by
 submitting a partial withdrawal form or full withdrawal form acceptable to us in Good Order to our Service Center. You may
 also submit the requests by other means that we authorize, such as email, telephone or fax. Contact our Service Center for
 details.

All withdrawals are subject to the limitations described in the prospectus. Withdrawal rights during the Annuity Period will depend on the Annuity Option selected.

• **Tax treatment.** You
 may transfer Contract Value among investment options without tax implications, and earnings (if any) on
 your investments are generally tax-deferred. You are generally taxed only when (1) you make a partial or full withdrawal; (2)
 you receive an Annuity Payment under the Contract; or (3) upon payment of the death benefit.

• **Death Benefit.** Your
 Contract includes multiple death benefit options. See ''Death Benefit'' and ''Additional Transitions Custom Plan Contract
 Benefits – Additional Death Benefit Features.''

Once the Income Phase commences, payments upon death may be available to Beneficiaries depending upon the Annuity Option elected.

• **Optional Benefits.** We
 offer several optional benefits that may be added to the Contract for either an additional charge or a credit.
 These benefits are more fully described in the ''Additional Transitions Custom Plan Contract Benefits'' section
 of this prospectus.
 Please keep in mind, once you have selected an optional benefit, your ability to select a different option may be limited.

• **Additional Benefits and Services.** We make certain additional services available under the Contract at no additional charge:

The Separate Account Dollar Cost Averaging Program allows you to transfer a set amount from a Sub-Account to any other Sub-Account on a regular schedule.

The Automatic Rebalancing Program automatically rebalances your Contract Value among your selected Sub-Accounts in order to restore your allocation to the original level.

The Interest Sweep Option automatically transfers earnings from your Contract Value in The Fixed Account to any one Sub-Account or combination of Sub-Accounts that you select.

You may participate only in one of the following programs at a time: Separate Account Dollar Cost Averaging Program, Automatic Rebalancing Program, or Interest Sweep Option. You may not participate in these programs if you have a current election of the DCA Fixed Account.

The Systematic Withdrawal Program allows you to set up automatic periodic withdrawals from your Contract Value. We will take any withdrawal under this Program proportionally from your Contract Value in your selected investment options unless we are instructed otherwise.

**The prospectus and Statement of Additional Information (SAI) describe all material terms and features of your Contract.** **Certain non-material provisions of your Contract may be different than the general description in the prospectus and the SAI,** **and certain riders may not be available because of legal requirements in your state. Any such state variations will be included** **in your Contract or in riders or endorsements attached to your Contract. See your Contract for specific variations. Also see** **''Appendix Q – State Variations of Certain Contract Features.''**

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Table I describes the differences between Transitions Packages I, II, and III and the Transitions Custom Plan. Table II provides a comparison of the charges for certain Contract features available under both the Transitions Custom Plan and the Transitions Package Plan. Table III provides additional detail about the Transitions Custom Plan.

**Table I – Transitions Custom Plan and Transitions Packages I, II, and III**

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| | | | | |
|:---|:---|:---|:---|:---|
| ***Contract Feature***<sup>*(\*)*</sup> | ***Package I*** | ***Package II*** | ***Package III*** | ***Custom Plan*** |
| &nbsp;&nbsp; Total Separate Account<br>Annual Expenses<sup>(1)</sup> | &nbsp;&nbsp; 0.95% | &nbsp;&nbsp; 1.30% | &nbsp;&nbsp; 1.55% | &nbsp;&nbsp; 0.95% |
| &nbsp;&nbsp; Death Benefit<sup>(2)</sup> | &nbsp;&nbsp; Basic Death Benefit | &nbsp;&nbsp; Basic Death Benefit with 5% Roll-up Feature<sup>(3)</sup> | &nbsp;&nbsp; Basic Death Benefit with Annual Ratchet Feature | &nbsp;&nbsp; A choice of six death benefits (a charge or credit may apply) |
| &nbsp;&nbsp; Earnings Enhancement Benefit<sup>(2)</sup> | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Automatically added as a supplement to the Basic Death Benefit with Annual Ratchet Feature | &nbsp;&nbsp; Available as a supplement to any of the death benefit features for an additional charge |
| &nbsp;&nbsp; Free Withdrawals<sup>(4)</sup> | &nbsp;&nbsp; 10% free withdrawal provision | &nbsp;&nbsp; 10% free withdrawal provision | &nbsp;&nbsp; 15% cumulative to 30% free withdrawal provision | &nbsp;&nbsp; A choice of three free withdrawal features (a charge may apply) |
| &nbsp;&nbsp; Nursing Home Waiver – Waiver of Contingent Deferred Sales Charge<sup>(5)</sup> | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Included | &nbsp;&nbsp; Included | &nbsp;&nbsp; Available for an additional charge |
| &nbsp;&nbsp; Contingent Deferred Sales Charge<sup>(6)</sup> | &nbsp;&nbsp; 7 year Contingent Deferred Sales Charge schedule | &nbsp;&nbsp; 7 year Contingent Deferred Sales Charge schedule | &nbsp;&nbsp; 7 year Contingent Deferred Sales Charge schedule | &nbsp;&nbsp; Choice of three Contingent Deferred Sales Charge schedules (a credit or charge may apply) |
| &nbsp;&nbsp; Credit Features<sup>(7)</sup> | &nbsp;&nbsp; Case Size Credit; Electronic Document Delivery Credit | &nbsp;&nbsp; Case Size Credit; Electronic Document Delivery Credit | &nbsp;&nbsp; Case Size Credit; Electronic Document Delivery Credit | &nbsp;&nbsp; Case Size Credit; Electronic Document Delivery Credit; Persistency Credit |
| &nbsp;&nbsp; Guaranteed Minimum Income Benefit Feature<sup>(8)</sup> | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Available with an additional charge |
| &nbsp;&nbsp; Guaranteed Minimum Accumulation Benefit Feature<sup>(8)</sup> | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Available with an additional charge |
| &nbsp;&nbsp; Equalizer Benefit Feature<sup>(8)</sup> | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Not Available | &nbsp;&nbsp; Available with an additional charge |

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*(\*)* *Certain Contract features may not be available in all states.*

*(1)* *See ''Additional Information about Fees'' and ''Charges and Deductions'' for further explanation.* 

*(2)* *See ''Death Benefit'' and ''Additional Transitions Custom Plan Contract Benefits'' for further explanation.* 

*(3)* *In certain states, the Package II Death Benefit may be the Basic Death Benefit with 3 Year Reset Feature.* 

*(4)* *See ''Charges and Deductions – Free Withdrawals'' and ''Additional Transitions Custom Plan Contract Benefits'' for further explanation.* 

*(5)* *See "Additional Transitions Custom Plan Contract Features – Nursing Home Waiver Benefit'' for further explanation.* 

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

*(6)* *See ''Charges and Deductions – Contingent Deferred Sales Charge (CDSC)'' and ''Additional Transitions Custom Plan Contract Benefits'' for further* *explanation.* 

*(7)* *See ''Charges and Deductions – Credit Features'' for further explanation.* 

*(8)* *See ''Additional Transitions Custom Plan Contract Benefits'' for further explanation.* 

**Table II**

There are potential cost differences between the Transitions Custom Plan and the Transitions Package Plan, even when Contract features are selected under the Transitions Customs Plan to match the features of a Transitions Package Plan. The table illustrates the current and maximum charges on an annualized basis you would incur if you elected Contract features under the Transitions Custom Plan that match the Contract features that are included under each of the Transitions Package Plans.

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| | | | | |
|:---|:---|:---|:---|:---|
|  | ***Custom Plan*** | ***Custom Plan*** | ***Package I*** | ***Package I*** |
| &nbsp;&nbsp; ***Contract Features Custom Plan/Package I*<sup>*(1)*</sup>** | ***Current*** | ***Maximum*** | ***Current*** | ***Maximum*** |
| &nbsp;&nbsp; Basic Death Benefit |  |  |  |  |
| &nbsp;&nbsp; 10% Free Withdrawal |  |  |  |  |
| &nbsp;&nbsp; Total Separate Account Expenses | 0.95% | 1.75% | 0.95% | 1.75% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Charges | 0.95% | 1.75% | 0.95% | 1.75% |

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| | | | | |
|:---|:---|:---|:---|:---|
|  | ***Custom Plan*** | ***Custom Plan*** | ***Package II*** | ***Package II*** |
| &nbsp;&nbsp; ***Contract Features Custom Plan/Package II*<sup>*(1)*</sup>** | ***Current*** | ***Maximum*** | ***Current*** | ***Maximum*** |
| &nbsp;&nbsp; Basic Death Benefit with 5% Roll-up Feature<sup>(2)</sup> | 0.40% | 0.50%–1.20%<sup>(3)</sup> |  |  |
| &nbsp;&nbsp; 10% Free Withdrawal |  |  |  |  |
| &nbsp;&nbsp; Nursing Home Waiver | 0.05% | 0.10% |  |  |
| &nbsp;&nbsp; Total Separate Account Expenses | 0.95% | 1.75% | 1.30% | 1.75% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Charges | 1.40% | 2.35%–3.05% | 1.30% | 1.75% |

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| | | | | |
|:---|:---|:---|:---|:---|
|  | ***Custom Plan*** | ***Custom Plan*** | ***Package III*** | ***Package III*** |
| &nbsp;&nbsp; ***Contract Features Custom Plan/Package III*<sup>*(1)*</sup>** | ***Current*** | ***Maximum*** | ***Current*** | ***Maximum*** |
| &nbsp;&nbsp; Basic Death Benefit with Annual Ratchet Feature | 0.25% | 0.35%–0.80%<sup>(3)</sup> |  |  |
| &nbsp;&nbsp; Earnings Enhancement Benefit | 0.15% | 0.45% |  |  |
| &nbsp;&nbsp; 15% Cumulative to 30% Free Withdrawal | 0.15% | 0.15% |  |  |
| &nbsp;&nbsp; Nursing Home Waiver | 0.05% | 0.10% |  |  |
| &nbsp;&nbsp; Total Separate Account Expenses | 0.95% | 1.75% | 1.55% | 1.75% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Charges | 1.55% | 2.80%–3.25% | 1.55% | 1.75% |

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*(1)* *Certain Contract features may not be available in all states.* 

*(2)* *In certain states, the death benefit available under Transitions Package II may be the Basic Death Benefit with 3 Year Reset Feature. The total current and* *maximum charges under Transitions Package II in these states are 1.30% and 1.75%, respectively. The current charge for this death benefit feature under the* *Transitions Custom Plan is 0.10%. The maximum charge for this death benefit feature under the Transitions Custom Plan varies by Age and is 0.20% – 0.70%.* *The total current and maximum charges for a Transitions Custom Plan with Contract features that match Transitions Package II Contract features (as available* *in Contracts issued in these states) are 1.10% and 2.05% – 2.55%, respectively. Please see ''Additional Information about Fees – Transitions Custom Plan'' for* *further explanation of the maximum charges for this death benefit feature.* 

*(3)* *The maximum charges for these Contract features vary by Age. Please see "Additional Information about Fees – Transitions Custom Plan'' for further* *explanation.* 

*Please note that, at your option, you may select additional Contract features under the Transitions Custom Plan, for additional charges, that are not available under the Transitions Package Plan. We also note that the persistency credit is automatically included in the Transitions Custom Plan and not in the Transitions Package Plan; the persistency credit is included in the price of the Transitions Custom Plan.*

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**Table III – Transitions Custom Plan**

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| | |
|:---|:---|
| &nbsp;&nbsp; ***Contract Feature***<sup>*(1)*</sup> | &nbsp;&nbsp; ***Contract Feature***<sup>*(1)*</sup> |
| &nbsp;&nbsp; **Total Separate Account Annual Expenses<sup>(2)</sup>** | &nbsp;&nbsp; 0.95% |
| &nbsp;&nbsp; **Death Benefit<sup>(3)</sup>** | &nbsp;&nbsp; You automatically receive the Basic Death Benefit, unless you choose one of the following features.<br>Instead of the Basic Death Benefit, you can choose any one of the following:<br>• Contract Value Death Benefit (credit)<br>• Basic Death Benefit with 3 Year Reset Feature (charge)<br>• Basic Death Benefit with 5% Roll-up Feature (charge)<br>• Basic Death Benefit with Annual Ratchet Feature (charge)<br>• Basic Death Benefit with Combination Feature (charge) |
| &nbsp;&nbsp; **Earnings Enhancement Benefit<sup>(3)</sup>** | &nbsp;&nbsp; Available, for an additional charge, if you add it to one of the following Death Benefits:<br>• Contract Value Death Benefit<br>• Basic Death Benefit<br>• Basic Death Benefit with 3 Year Reset Feature<br>• Basic Death Benefit with 5% Roll-up Feature<br>• Basic Death Benefit with Annual Ratchet Feature<br>• Basic Death Benefit with Combination Feature |
| &nbsp;&nbsp; **Free Withdrawals<sup>(4)</sup>**<sup>**(5)**</sup> | &nbsp;&nbsp; You automatically receive a 10% free withdrawal feature, unless you replace this with one of the following features.<br>Instead of the 10% free withdrawal feature, you can elect one of the following:<br>• 10%/20% Free Withdrawal Feature (charge)<br>• 15%/Cumulative to 30% Free Withdrawal Feature (charge) |
| &nbsp;&nbsp; **Nursing Home Waiver – Waiver of Contingent Deferred** **Sales Charge<sup>(4)</sup>**<sup>**(6)**</sup> | &nbsp;&nbsp; Available for an additional charge. |
| &nbsp;&nbsp; **Contingent Deferred Sales Charge<sup>(4)</sup>**<sup>**(7)**</sup> | &nbsp;&nbsp; You automatically receive the 7 year Contingent Deferred Sales Charge schedule. Instead of the 7 year Contingent Deferred Sales Charge schedule, you may elect one of the following with a credit given or a charge assessed:<br>• 5 year Contingent Deferred Sales Charge schedule (charge)<br>• 9 year Contingent Deferred Sales Charge schedule (credit) |
| &nbsp;&nbsp; **Credit Features<sup>(8)</sup>** | • Case Size Credit<br>• Electronic Document Delivery Credit<br>• Persistency Credit |
| &nbsp;&nbsp; **Guaranteed Minimum Income Benefit Feature<sup>(9)</sup>** | &nbsp;&nbsp; You may elect, for an additional charge, one of the following Guaranteed Minimum Income Benefit features:<br>• Return of Purchase Payment<br>• 3% Guaranteed Minimum Income Benefit<br>• 5% Guaranteed Minimum Income Benefit |
| &nbsp;&nbsp; **Guaranteed Minimum Accumulation Benefit Feature<sup>(9)</sup>** | &nbsp;&nbsp; You may elect, for an additional charge, one of the following Guaranteed Minimum Accumulation Benefit features:<br>• Return of Purchase Payment<br>• Two Times Return of Purchase Payment |
| &nbsp;&nbsp; **Equalizer Benefit Feature<sup>(4)</sup>**<sup>**(9)**</sup> | &nbsp;&nbsp; Available for an additional charge. |

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*(1)* *Certain Contract features may not be available in all states.* 

*(2)* *See ''Additional Information about Fees'' and ''Charges and Deductions'' for further explanation.* 

*(3)* *See ''Death Benefit'' and ''Additional Transitions Custom Plan Contract Benefits'' for further explanation.* 

*(4)* *This Contract feature is only available at the time you purchase your Contract.* 

*(5)* *See ''Charges and Deductions – Free Withdrawals'' and ''Additional Transitions Custom Plan Contract Benefits'' for further explanation.* 

*(6)* *See "Additional Transitions Custom Plan Contract Features – Nursing Home Waiver Benefit'' for further explanation.* 

*(7)* *See ''Charges and Deductions – Contingent Deferred Sales Charge (CDSC)'' and ''Additional Transitions Custom Plan Contract Benefits'' for further* *explanation.* 

*(8)* *See ''Charges and Deductions – Credit Features'' for further explanation.* 

*(9)* *See ''Additional Transitions Custom Plan Contract Benefits'' for further explanation.* 

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Important Information You Should Consider About the Contract

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| | | |
|:---|:---|:---|
|  | **FEES, EXPENSES, AND ADJUSTMENTS** | **LOCATION IN** **PROSPECTUS** |
| &nbsp;&nbsp; **Are There Charges or** **Adjustments for Early** **Withdrawals?** | &nbsp;&nbsp; **Yes.**<br>*Standard CDSC.* If you withdraw money from your Contract within 7 years following your Issue Date, you may be assessed a Contingent Deferred Sales Charge (CDSC) of up to 7% of the amount withdrawn (less the assumption of a 10% free withdrawal amount) or applied to Annuity Option E, declining to 0% after the seventh year.<br>For example, if you elect the Standard CDSC under the Contract, we issued your Contract with a $100,000 Purchase Payment, and you withdrew the $100,000 Purchase Payment during the first two years after your Issue Date, you could be assessed a charge of up to $6,300 on the amount withdrawn.<br>*Optional Five Year CDSC for Transitions Custom Plan.* If you withdraw money from your Contract within 5 years following your Issue Date, you may be assessed a CDSC of up to 7% of the amount withdrawn (less the assumption of a 10% free withdrawal amount) or applied to Annuity Option E, declining to 0% after the fifth year.<br>For example, if you elect the Optional Five Year CDSC under the Contract, we issued your Contract with a $100,000 Purchase Payment, and you withdrew the $100,000 Purchase Payment during the first two years after your Issue Date, you could be assessed a charge of up to $6,300 on the amount withdrawn.<br>*Optional Nine Year CDSC for Transitions Custom Plan.* If you withdraw money from your Contract within 9 years following your Issue Date, you may be assessed a CDSC of up to 8% of the amount withdrawn (less the assumption of a 10% free withdrawal amount) or applied to Annuity Option E, declining to 0% after the ninth year.<br>For example, if you elect the Optional Nine Year CDSC under the Contract, we issued your Contract with a $100,000 Purchase Payment, and you withdrew the $100,000 Purchase Payment during the first two years after your Issue Date, you could be assessed a charge of up to $7,200 on the amount withdrawn.<br>The impact of the CDSC shown in these examples could result in a loss of principal regardless of market performance. This loss will be greater if income taxes or premature distribution taxes apply. | &nbsp;&nbsp; Charges and Deductions – Contingent Deferred Sales Charge (CDSC) |
| &nbsp;&nbsp; **Are There Transaction** **Charges?** | &nbsp;&nbsp; **No.** Currently, we do not assess a charge to transfer Contract Value among the investment options during the Accumulation Phase. However, we reserve the right to charge $20 per transfer in excess of 12 in a single calendar year. | &nbsp;&nbsp; Charges and Deductions – Transfer Fee |

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| | | | | |
|:---|:---|:---|:---|:---|
|  | **FEES, EXPENSES, AND ADJUSTMENTS** | **FEES, EXPENSES, AND ADJUSTMENTS** | **FEES, EXPENSES, AND ADJUSTMENTS** | **LOCATION IN** **PROSPECTUS** |
| &nbsp;&nbsp; **Are There Ongoing Fees** **and Expenses?** | &nbsp;&nbsp; **Yes.** The table below describes the fees and expenses that you may pay *each year,* depending on the investment options and optional benefits you choose. Please refer to your Contract specifications page(s) for information about the specific fees you will pay each year based on the options you elected. | &nbsp;&nbsp; **Yes.** The table below describes the fees and expenses that you may pay *each year,* depending on the investment options and optional benefits you choose. Please refer to your Contract specifications page(s) for information about the specific fees you will pay each year based on the options you elected. | &nbsp;&nbsp; **Yes.** The table below describes the fees and expenses that you may pay *each year,* depending on the investment options and optional benefits you choose. Please refer to your Contract specifications page(s) for information about the specific fees you will pay each year based on the options you elected. | &nbsp;&nbsp; Charges and Deductions |
|  | &nbsp;&nbsp; **Annual Fee** | **Minimum** | **Maximum** |  |
|  | &nbsp;&nbsp; Base Contract:<br>*Transitions Custom Plan*<br>*Transitions Package I*<br>*Transitions Package II*<br>*Transitions Package III* | <br> 0.95%<sup>(1)</sup><br>0.95%<sup>(1)</sup><br>1.30%<sup>(1)</sup><br>1.55%<sup>(1)</sup> | <br> 0.95%<sup>(1)</sup><br>0.95%<sup>(1)</sup><br>1.30%<sup>(1)</sup><br>1.55%<sup>(1)</sup> |  |
|  | &nbsp;&nbsp; Fund fees and expenses | 0.44%<sup>(2)</sup> | 3.48%<sup>(2)</sup> |  |
|  | &nbsp;&nbsp; Optional benefits available for an additional charge (for a single optional benefit, if elected) | 0.05%<sup>(3)</sup> | 0.50%<sup>(4)</sup> |  |
|  | &nbsp;&nbsp; Because your Contract is customizable, the choices you make affect how much you will pay. To help you understand the cost of owning your Contract, the following table shows the lowest and highest cost you could pay *each year,* based on current charges. This estimate assumes that you do not take withdrawals from the Contract, **which could result in the assessment of CDSCs that** **substantially increase costs.** | &nbsp;&nbsp; Because your Contract is customizable, the choices you make affect how much you will pay. To help you understand the cost of owning your Contract, the following table shows the lowest and highest cost you could pay *each year,* based on current charges. This estimate assumes that you do not take withdrawals from the Contract, **which could result in the assessment of CDSCs that** **substantially increase costs.** | &nbsp;&nbsp; Because your Contract is customizable, the choices you make affect how much you will pay. To help you understand the cost of owning your Contract, the following table shows the lowest and highest cost you could pay *each year,* based on current charges. This estimate assumes that you do not take withdrawals from the Contract, **which could result in the assessment of CDSCs that** **substantially increase costs.** |  |
|  |  | **Lowest**<br>**Annual**<br>**Cost:** | **Highest**<br>**Annual**<br>**Cost:** |  |
|  | &nbsp;&nbsp; Transitions Custom Plan:<br>Transitions Package I:<br>Transitions Package II:<br>Transitions Package III: | $1248<br>$1248<br>$1539<br>$1742 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $4844<sup>(5)</sup><br>$3.502<br>$3724<br>$3879 |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assumes:<br> •  Investment of $100,000<br> •  5% annual appreciation<br> •  Least expensive<br>combination of Fund fees and expenses<br> •  No optional benefits<br> •  No CDSC<br> •  No additional Purchase Payments, transfers, or withdrawals<br>| &nbsp;&nbsp;&nbsp;&nbsp; Assumes:<br> •  Investment of $100,000<br> •  5% annual appreciation<br> •  Most expensive combination of optional benefits and Fund fees and expenses<br> •  No CDSC<br> •  No additional Purchase Payments, transfers, or withdrawals | &nbsp;&nbsp;&nbsp;&nbsp; Assumes:<br> •  Investment of $100,000<br> •  5% annual appreciation<br> •  Most expensive combination of optional benefits and Fund fees and expenses<br> •  No CDSC<br> •  No additional Purchase Payments, transfers, or withdrawals |  |

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(1) Represents
 the mortality and expense risk charge and administrative charge (charged as a percentage of average account value in the Separate Account
 on an annualized basis) and the annual contract maintenance charge (a fixed dollar amount that may be waived for certain Contract Value amounts) collected
 during the Contract
 Year that are attributable to the Contract divided by the total average net assets that are attributable to the Contract.

(2) As
 a percentage of Fund assets.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(3) This
 charge is the current charge for the least expensive optional benefit under the Transitions Custom Plan, the Nursing Home Waiver Benefit.
 In the first Contract
 Year, the charge is a percentage of your Purchase Payments. On the last day of your first Contract Year and on the last day of each Contract
 Year thereafter, the
 annual charge is a percentage of your Contract Value on that date.

(4) This
 charge is the current charge for the most expensive option benefit under the Transitions Custom Plan, the Equalizer Benefit. In the first
 Contract Year, the charge
 is a percentage of your Purchase Payments. On the last day of your first Contract Year and on the last day of each Contract Year thereafter,
 the annual charge
 is a percentage of your Contract Value on that date.

(5) The
 calculation of the highest annual cost assumes the Transitions Custom Plan is in effect with the election of the following optional features:
 Basic Death Benefit
 with the Combination Feature, the Earnings Enhancement Benefit added to the Basic Death Benefit with the Combination Feature, the 5% Guaranteed Minimum Income Benefit,
 the Nursing Home Waiver Benefit, the Equalizer Benefit, the Five-Year CDSC Benefit, the 10%/20% Free Withdrawal Benefit, and the Return
 of Purchase Payment Guaranteed Minimum Accumulation Benefit.

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| | | |
|:---|:---|:---|
|  | **RISKS** | **LOCATION IN** **PROSPECTUS** |
| &nbsp;&nbsp; **Is There a Risk of Loss from** **Poor Performance?** | &nbsp;&nbsp; **Yes.** You can lose money by investing in this Contract, including loss of principal. | &nbsp;&nbsp; Principal Risks of Investing in the Contract |
| &nbsp;&nbsp; **Is This a Short-Term** **Investment?** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **No.**<br> •  This Contract is not designed for short-term investing and is not appropriate for an investor who needs ready access to cash.<br> •  The standard CDSC may apply for up to seven years (five years, if the optional five year CDSC schedule is selected and nine years, if the optional nine year CDSC schedule is elected) following your Issue Date on amounts withdrawn that exceed the free withdrawal amount or when Contract Value is applied to Annuity Option E.<br> •  If CDSCs apply, they will reduce the value of your Contract if you withdraw money during that time. The benefits of tax deferral also means the Contract is more beneficial to investors with a long time horizon.<br> •  Withdrawals may result in income taxes and premature distribution taxes. | &nbsp;&nbsp; Principal Risks of Investing in the Contract |
| &nbsp;&nbsp; **What are the Risks** **Associated with** **the Investment Options?** | &nbsp;&nbsp;&nbsp;&nbsp; •  An investment in this Contract is subject to the risk of poor investment performance of the Funds you choose and can vary depending upon the performance of the Funds available under the Contract.<br> •  Each Fund and fixed account has its own unique risks.<br> •  You should review the investment options, including prospectuses for the available Funds and the terms of any fixed account before making an investment decision. | &nbsp;&nbsp; Principal Risks of Investing in the Contract |
| &nbsp;&nbsp; **What are the Risks Related** **to the Insurance Company?** | &nbsp;&nbsp;&nbsp;&nbsp; •  Any obligations (including under any fixed account), guarantees, and benefits of the Contract are subject to the claims-paying ability of MassMutual. If MassMutual experiences financial distress, it may not be able to meet its obligations to you. More information about MassMutual, including its financial strength ratings, is available by request by calling (800) 272-2216 or by visiting www.MassMutual.com/ratings. | &nbsp;&nbsp; Principal Risks of Investing in the Contract |

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| | | |
|:---|:---|:---|
|  | **RESTRICTIONS** | **LOCATION IN** **PROSPECTUS** |
| &nbsp;&nbsp; **Are There Restrictions on** **the Investment Options?** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Yes.**<br> •  Currently, there is no charge when you transfer Contract Value among investment options. However, we reserve the right to charge $20 per transfer in excess of 12 in a single calendar year.<br> •  We reserve the right to remove or substitute Funds as investment options that are available under the Contract.<br> •  We reserve the right to limit transfers if frequent or large transfers occur.<br> •  We reserve the right to reject subsequent Purchase Payments into the DCA Fixed Account to establish a DCA Fixed Account Term or into a current DCA Term.<br> •  You may not transfer your Contract Value in the DCA Fixed Account to The Fixed Account or a Long-Term Guarantee Fixed Account.<br> •  There are additional rules limiting your ability to transfer Contract Value out of or into The Fixed Account. | &nbsp;&nbsp; General Information about Massachusetts Mutual Life Insurance Company, the Separate Account and the Investment Options – The Funds<br>Transfers and Transfer Programs – Limits on Frequent Trading and Market Timing Activity |

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| | | |
|:---|:---|:---|
|  | **RESTRICTIONS** | **LOCATION IN** **PROSPECTUS** |
| &nbsp;&nbsp; **Are There Any Restrictions** **on Contract Benefits?** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Yes.**<br> •  For an additional charge or credit, there are a number of additional Contract features available to you if you elect the Transitions Custom Plan. If you elect an additional feature after you apply for a Contract, the effective date of your election must be on your Contract Anniversary date immediately following your election.<br> •  For certain optional benefits, withdrawals may affect the availability of the benefit by reducing the benefit by an amount greater than the value withdrawn and/or could terminate the benefit. See ''Additional Transitions Custom Plan Contract Benefits – Guaranteed Minimum Accumulation Benefits'' and ''Additional Transitions Custom Plan Contract Benefits – Guaranteed Minimum Income Benefits.''<br> •  You may elect only one death benefit feature at a time. If you do not elect a death benefit feature when we issue your Contract, the death benefit feature under your Contract will be the basic death benefit.<br> •  If you are Age 80 or beyond when you elect a death benefit feature, the only death benefit features that you may elect are the basic death benefit and the basic death benefit with annual ratchet feature.<br> •  If your death benefit amount is greater than your Contract Value at the time you change death benefit features under the Transitions Custom Plan, the change in death benefit features may result in a decrease in your death benefit amount.<br> •  You may not elect the Earnings Enhancement Benefit after you reach Age 80.<br> •  If your Age as of the date your election of the Earnings Enhancement Benefit is effective is less than Age 70, this benefit is subject to a maximum benefit amount of 100% of your Purchase Payments less withdrawals and any applicable charges.<br> •  If your Age as of the date your election of this feature is effective is Age 70 or over, this benefit is subject to a maximum of 40% of your Purchase Payments less withdrawals and any applicable charges. | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>Additional Transitions Custom Plan Contract Benefits –<br>Additional Death Benefit Features<br>Additional Transitions Custom Plan Contract Benefits –<br>Earnings Enhancement Benefit Features<br>|

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| | |
|:---|:---|
| **RESTRICTIONS** | **LOCATION IN** **PROSPECTUS** |
| &nbsp;&nbsp;&nbsp;&nbsp; •  The GMAB becomes irrevocable 30 calendar days after your election of the benefit is effective.<br> •  Any Purchase Payments made after the second Contract Year following the effective date of your election of the benefit, will increase the cost of the GMAB without a corresponding increase in the benefit.<br> •  You may not elect the two times return of Purchase Payment GMAB feature once you or the Annuitant, if the Contract is owned by a non-natural person, reach Age 80.<br> •  The GMIB becomes irrevocable 30 calendar days after your election of the benefit is effective.<br> •  The guaranteed annuitization value is only available when you apply the full amount of your Contract Value to an approved Annuity Option.<br> •  The maximum guaranteed annuitization value is 200% of your Purchase Payments adjusted for withdrawals.<br> •  Accumulation of the benefit will stop when the Annuitant reaches Age 80 or the maximum guaranteed annuitization value is achieved, whichever occurs first.<br> •  You may not elect the GMIB feature once the Annuitant reaches Age 80.<br> •  You may apply the guaranteed annuitization value to an Annuity Payment option once the GMIB benefit has been in effect for seven years and the Annuitant reaches Age 60.<br> •  If you elect either the 3% or 5% GMIB, we may not credit any interest to your guaranteed annuitization value for the entire Contract Year if your Contract Value invested in The Fixed Accounts and the money market Funds becomes 30% or greater of your total Contract Value at any time during the Contract Year. | &nbsp;&nbsp; Additional Transitions Custom Plan Contract Benefits –<br>Guaranteed Minimum Accumulation Benefit (GMAB)<br>Additional Transitions Custom Plan Contract Benefits –<br>Guaranteed Minimum Income Benefit (GMIB) |

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| | | |
|:---|:---|:---|
|  | **TAXES** | **LOCATION IN** **PROSPECTUS** |
| &nbsp;&nbsp; **What are the Contract's** **Tax Implications?** | &nbsp;&nbsp;&nbsp;&nbsp; •  You should consult with a tax professional to determine the tax implications of an investment in and payments received under the Contract.<br> •  If your Contract is funding a qualified retirement plan or individual retirement annuity (IRA), you do not receive any additional tax deferral.<br> •  Earnings on your Contract are taxed at ordinary income tax rates when you withdraw them, and you may have to pay an additional income tax if you take a withdrawal before age 59½. Earnings for this purpose consist of Contract Value in excess of your after-tax investment (cost basis) in the Contract. | &nbsp;&nbsp; Taxes |

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| | | |
|:---|:---|:---|
|  | **CONFLICTS OF INTEREST** | **LOCATION IN** **PROSPECTUS** |
| &nbsp;&nbsp; **How are Investment** **Professionals** **Compensated?** | &nbsp;&nbsp;&nbsp;&nbsp; •  Your registered representative may have received compensation, in the form of commissions, for selling this Contract to you. If your registered representative is also a MassMutual insurance agent, they are also eligible for certain cash and non-cash benefits from MassMutual.<br> •  Cash compensation includes bonuses and allowances based on factors such as sales, productivity and persistency (contract retention). Non-cash compensation includes various recognition items such as prizes and awards as well as attendance at, and payment of the costs associated with attendance at, conferences, seminars and recognition trips, and also includes contributions to certain individual plans such as pension and medical plans.<br> •  Sales of the Contract may have helped these registered representatives and their supervisors qualify for such benefits.<br> •  This conflict of interest may have influenced your registered representative to offer or recommend this Contract over another investment. | &nbsp;&nbsp; Distribution |
| &nbsp;&nbsp; **Should I Exchange my** **Contract?** | &nbsp;&nbsp;&nbsp;&nbsp; •  Because the Contract is no longer sold, you would not be affected by a scenario in which you are asked to replace an existing annuity contract you own with a new purchase of this Contract. However, in general you should be aware that some investment professionals may have a financial incentive to offer you a new contract in place of the one you already own. Thus, in general, you should only exchange your annuity contract if you determine, after comparing the features, fees, and risks of both contracts, and any fees or penalties to terminate your existing contract, that it is preferable for you to purchase the new annuity rather than continue to own the existing annuity. | &nbsp;&nbsp; N/A |

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Additional Information about Fees

The following tables describe the fees and expenses you pay when buying, owning, and surrendering or making withdrawals from the Contract. Please refer to your Contract specifications page(s) for information about the specific fees you will pay each year based on the options you have elected.

The first table describes the fees and expenses that you will pay at the time that you buy the Contract, surrender or make withdrawals from the Contract, or transfer Contract Value between investment options. State Premium Taxes may also be deducted.

**Transitions Custom Plan**

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Transaction Expenses** | *Maximum* | *Current* |
| &nbsp;&nbsp; ***Contingent Deferred Sales Charge (CDSC)*<sup>*(1)*</sup>** | &nbsp;&nbsp; ***Contingent Deferred Sales Charge (CDSC)*<sup>*(1)*</sup>** | &nbsp;&nbsp; ***Contingent Deferred Sales Charge (CDSC)*<sup>*(1)*</sup>** |
| &nbsp;&nbsp; Standard<sup>(2)</sup> | 7% | 7% |
| &nbsp;&nbsp; Optional Five Year (extra charge applies)<sup>(3)</sup> | 7% | 7% |
| &nbsp;&nbsp; Optional Nine Year (credit provided if elected)<sup>(4)</sup> | 8% | 8% |

---

*(1)* *The CDSC percentage charge is based on the length of time between when we issued your Contract and when you make a withdrawal or apply a portion or all of* *your Contract Value to Annuity Option E.* 

*(2)* *The CDSC percentage decreases over time in the following manner: 7% (for first three years), 6% (for 4* <sup>*th*</sup> *year), 5% (for 5* <sup>*th*</sup> *year), 4% (for 6* <sup>*th*</sup> *year), 3% (for 7* <sup>*th*</sup> **  *year), and 0% (for 8* <sup>*th*</sup> *year and later).* <br> *See ''Charges and Deductions – Contingent Deferred Sales Charge (CDSC)'' for more information.* 

*(3)* *The Optional Five Year Contingent Deferred Sale Charges decreases over time in the following manner: 7% (for first three years), 6% (in 4* <sup>*th*</sup> *year), 5% (in 5* <sup>*th*</sup> **  *year), and 0% (in 6* <sup>*th*</sup> *year or later).* <br> *See ''Charges and Deductions – Contingent Deferred Sales Charge (CDSC)'' for more information.* 

*(4)* *The Optional Nine Year Contingent Deferred Sale Charges decreases over time in the following manner: 8% (for first two years), 7% (for 3* <sup>*rd*</sup> *year), 6% (in 4* <sup>*th*</sup> **  *year), 5% (in 5* <sup>*th*</sup> *year), 4% (in 6* <sup>*th*</sup> *year), 3% (in 7* <sup>*th*</sup> *year), 2% (in 8* <sup>*th*</sup> *year), 1% (in 9* <sup>*th*</sup> *year), and 0% (in 10* <sup>*th*</sup> *year or later).* <br> *See ''Charges and Deductions – Contingent Deferred Sales Charge (CDSC)'' for more information.* 

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp; ***Transfer Fee***<br>*During the Accumulation Phase* | $20 per transfer for each<br>additional transfer in<br>excess of the 12 free<br>transfers per calendar year | $0 |

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The next table describes fees and expenses you will pay each year during the time you own the Contract, not including underlying Fund fees and expenses.

If you choose to purchase an optional benefit, you will pay additional charges, as shown below.

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Annual Contract Expenses** | *Maximum* | *Current* |
| &nbsp;&nbsp; ***Administrative Expenses*** | $60 per Contract Year<sup>(1)</sup> | $40 per Contract Year<sup>(1)</sup> |
| &nbsp;&nbsp; ***Base Contract Expenses (as a percentage of average account value)*** | 1.75%<sup>(2)</sup> | 0.95%<sup>(2)</sup> |
| &nbsp;&nbsp; ***Optional Benefit Expenses*** |  |  |
| &nbsp;&nbsp; **Five Year CDSC** | 0.20% | 0.20% |
| &nbsp;&nbsp; **10%/20% Free Withdrawal Feature** | 0.25% | 0.25% |
| &nbsp;&nbsp; **15%/Cumulative to 30% Free Withdrawal Feature** | 0.15% | 0.15% |
| &nbsp;&nbsp; **Basic Death Benefit with 3 Year Reset Feature** | Age 18–60: 0.20%<br>Age 61–70: 0.30%<br>Age 71+: 0.70% | 0.10% |
| &nbsp;&nbsp; **Basic Death Benefit with 5% Roll-up Feature** | Age 18–60: 0.50%<br>Age 61–70: 0.75%<br>Age 71+: 1.20% | 0.40% |
| &nbsp;&nbsp; **Basic Death Benefit with Annual Ratchet Feature** | Age 18–60: 0.35%<br>Age 61–70: 0.55%<br>Age 71+: 0.80% | 0.25% |
| &nbsp;&nbsp; **Basic Death Benefit with Combination Feature** | Age 18–60: 0.50%<br>Age 61–70: 0.80%<br>Age 71+: 1.25% | 0.45% |
| &nbsp;&nbsp; **Earnings Enhancement Benefit if added to the Basic Death Benefit** | 0.45% | 0.25% |
| &nbsp;&nbsp; **Earnings Enhancement Benefit if added to the Contract Value Death** **Benefit** | 0.45% | 0.30% |
| &nbsp;&nbsp; **Earnings Enhancement Benefit if added to the Basic Death Benefit with 3** **Year Reset Feature** | 0.45% | 0.20% |
| &nbsp;&nbsp; **Earnings Enhancement Benefit if added to the Basic Death Benefit with** **5% Roll-up Feature** | 0.45% | 0.15% |
| &nbsp;&nbsp; **Earnings Enhancement Benefit if added to the Basic Death Benefit with** **Annual Ratchet Feature** | 0.45% | 0.15% |
| &nbsp;&nbsp; **Earnings Enhancement Benefit if added to the Basic Death Benefit with** **Combination Feature** | 0.45% | 0.15% |
| &nbsp;&nbsp; **Return of Purchase Payment Guaranteed Minimum Income Benefit** | 0.20% | 0.05% |
| &nbsp;&nbsp; **3% Guaranteed Minimum Income Benefit** | 0.30% | 0.20% |
| &nbsp;&nbsp; **5% Guaranteed Minimum Income Benefit** | 0.55% | 0.35% |
| &nbsp;&nbsp; **Return of Purchase Payment Guaranteed Minimum Accumulation** **Benefit** | 0.50% | 0.35% |
| &nbsp;&nbsp; **Two Times Return of Purchase Payment Guaranteed Minimum** **Accumulation Benefit** | 0.50% | 0.35% |
| &nbsp;&nbsp; **Nursing Home Waiver Benefit** | 0.10% | 0.05% |
| &nbsp;&nbsp; **Equalizer Benefit** | 0.60% | 0.50% |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

*(1)* *This represents the annual contract maintenance charge. Currently, we waive this charge if, when we are to make the deduction, your Contract Value is $100,000* *or more. During the Annuity Period, the annual contract maintenance charge will be deducted pro-rata from Annuity Payments and will result in a reduction of* *each Annuity Payment.* 

*(2)* *The Base Contract Expenses represent the sum of the mortality and expense risk charge and the administrative charge. The current mortality and expense risk* *charge is 0.80% annually and the current administrative charge is 0.15% annually. The maximum mortality and expense risk charge is 1.50% annually and the* *maximum administrative charge is 0.25% annually. These charges are a percentage of average account value in the Separate Account on an annualized basis.* 

In the first Contract Year, we base all charges for additional Contract features on your Purchase Payments received by us during that Contract Year. We will assess a charge for each additional Contract feature upon our receipt of each Purchase Payment made to your Contract during your first Contract Year.

At the end of your first Contract Year and at the end of every Contract Year thereafter, we will calculate the charge for each additional Contract feature based on your Contract Value at that time and we will deduct the charge on each Contract Anniversary while the feature is in effect.

If you elect an additional feature after you apply for a Contract, we will deduct the charge on the Contract Anniversary date you elect the additional feature and on each Contract Anniversary date while the feature is in effect.

Charges are shown on an annual basis.

**Transitions Packages I, II, and III**

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Transaction Expenses** | ***Maximum*** | ***Current*** |
| &nbsp;&nbsp; ***Contingent Deferred Sales Charge (CDSC)*<sup>*(1)*</sup>** |  |  |
| &nbsp;&nbsp; **Standard<sup>(2)</sup>** | 7% | 7% |

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*(1)* *The CDSC percentage charge is based on the length of time between when we issued your Contract and when you make a withdrawal or apply a portion or all of* *your Contract Value to Annuity Option E.* 

*(2)* *The CDSC percentage decreases over time in the following manner: 7% (for first three years), 6% (for 4* <sup>*th*</sup> *year), 5% (for 5* <sup>*th*</sup> *year), 4% (for 6* <sup>*th*</sup> *year), 3% (for 7* <sup>*th*</sup> **  *year), and 0% (for 8* <sup>*th*</sup> *year and later).* <br> *See ''Charges and Deductions – Contingent Deferred Sales Charge (CDSC)'' for more information.* 

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp; ***Transfer Fee***<br>*During the Accumulation Phase* | $20 per transfer for each<br>additional transfer in<br>excess of the 12 free<br>transfers per calendar year | $0 |

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The next table describes fees and expenses you will pay each year during the time you own the Contract, not including underlying Fund fees and expenses.

If you choose to purchase an optional benefit, you will pay additional charges, as shown below.

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Annual Contract Expenses** | *Maximum* | *Current* |
| &nbsp;&nbsp; ***Administrative Expenses*** | $60 per Contract Year<sup>(1)</sup> | $40 per Contract Year<sup>(1)</sup> |
| &nbsp;&nbsp; ***Base Contract Expenses (as a percentage of average account*** ***value)*** |  |  |
| &nbsp;&nbsp; **Transitions Package I:** | 1.75%<sup>(2)</sup> | 0.95%<sup>(2)</sup> |
| &nbsp;&nbsp; **Transitions Package II:** | 1.75%<sup>(2)</sup> | 1.30%<sup>(2)</sup> |
| &nbsp;&nbsp; **Transitions Package III:** | 1.75%<sup>(2)</sup> | 1.55%<sup>(2)</sup> |
| &nbsp;&nbsp; ***Optional Benefit Expenses*** | 0% | 0% |

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*(1)* *This represents the annual contract maintenance charge. Currently, we waive this charge if, when we are to make the deduction, your Contract Value is $100,000* *or more. During the Annuity Period, the annual contract maintenance charge will be deducted pro-rata from Annuity Payments and will result in a reduction of* *each Annuity Payment.* 

*(2)* *The Base Contract Expenses represent the sum of the mortality and expense risk charge and the administrative charge. For Transitions Package I, the current* *mortality and expense risk charge is 0.80% annually and the current administrative charge is 0.15% annually. For Transitions Package II, the current mortality* *and expense risk charge is 1.15% annually and the current administrative charge is 0.15% annually. For Transitions Package III, the current mortality and* *expense risk charge is 1.40% annually and the current administrative charge is 0.15% annually. For Transitions Packages I, II & II, the maximum mortality and* *expense risk charge is 1.50% annually and the maximum administrative charge is 0.25% annually. These charges are a percentage of average account value in* *the Separate Account on an annualized basis.* 

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**Annual Fund Operating Expenses**

The next item shows the minimum and maximum operating expenses charged by the Funds that you may pay periodically during the time that you own the Contract. Expenses shown may change over time and may be higher or lower in the future. A complete list of Funds available under the Contract, including their annual expenses, may be found in Appendix A.

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Charge** | *Minimum* | *Maximum* |
| &nbsp;&nbsp; **Range of annual Fund operating expenses (including** **management fees, distribution and/or service (12b-1) fees and** **other expenses).<sup>(1)</sup>** | 0.44% | 3.48% |

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*(1)* *The Fund expenses used to prepare this item were provided to us by the Funds. We have not independently verified such information provided to us by Funds that* *are not affiliated with us.* 

The information above describes the fees and expenses you pay related to the Contract. For information on compensation we may receive from the Funds and their advisers and sub-advisers, see ''General Information about Massachusetts Mutual Life Insurance Company, the Separate Account and the Investment Options – Compensation We Receive from Funds, Advisers and Sub-Advisers.'' For information on compensation we pay to broker-dealers selling the Contract, see ''Distribution.''

<br>**Examples Using Current and Maximum Expenses**

**Transitions Custom Plan**

These examples are intended to help you compare the cost of investing in the Contract with the cost of investing in other contracts that offer variable options. These costs include Owner transaction expenses, annual Contract expenses, and Fund fees and expenses.

The examples assume all Contract Value is allocated to the Funds. Your costs could differ from those shown below if you invest in the fixed account option.

Example I assumes that you withdraw all your Contract Value at the end of each year shown.

Example II assumes you do not withdraw any Contract Value at the end of each year shown, or that you decide to begin the Income Phase at the end of each year shown and we do not deduct a CDSC.

Both Example I and Example II assume:

• that
 you invest $100,000 in the Contract for the time periods indicated,

• that
 you allocate it to a Sub-Account that has a 5% gross return each year,

• that
 either the current or maximum fees and expenses in the ''Table of Fees and Expenses'' apply (the current expenses include Separate
 Account expenses of 0.95% and a charge of 2.30%, which is the current charge for the maximum number of additional
 Contract features under the Transitions Custom Plan and the maximum expenses include Separate Account expenses
 of 1.75% and a charge of 3.90%, which is the maximum charge for the maximum number of additional Contract features
 under the Transitions Custom Plan), and

• that
 you selected one of two Sub-Accounts:

○ the
 one that invests in the Fund with the highest operating expenses; or

○ the
 one that invests in the Fund with the lowest operating expenses.

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**Examples Using Maximum Expenses**

Based on the above assumptions, your costs would be as shown in the following table. Your actual costs may be higher or lower.

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Example I** | **Example I** | **Example I** | **Example I** | **Example II** | **Example II** | **Example II** | **Example II** |
| &nbsp;&nbsp; **Years** | **1** | **3** | **5** | **10** | **1** | **3** | **5** | **10** |
| &nbsp;&nbsp; Sub-Account with highest operating expenses | $15141 | $31156 | $45236 | $76072 | $9130 | $26274 | $42032 | $76072 |
| &nbsp;&nbsp; Sub-Account with lowest operating expenses | $12314 | $23476 | $33570 | $57998 | $6090 | $18072 | $29793 | $57998 |

---

<br>**Examples Using Current Expenses**

Based on the above assumptions, your costs would be as shown in the following table. Your actual costs may be higher or lower.

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Example I** | **Example I** | **Example I** | **Example I** | **Example II** | **Example II** | **Example II** | **Example II** |
| &nbsp;&nbsp; **Years** | **1** | **3** | **5** | **10** | **1** | **3** | **5** | **10** |
| &nbsp;&nbsp; Sub-Account with highest operating expenses | $11861 | $22502 | $32637 | $57231 | $5980 | $17765 | $29320 | $57231 |
| &nbsp;&nbsp; Sub-Account with lowest operating expenses | $9034 | $14257 | $19227 | $32281 | $2940 | $9003 | $15318 | $32281 |

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We estimate that the annual contract maintenance charge under the current expenses and maximum expenses would be $0 or, as a percentage, 0.00%.

The examples do not reflect any Premium Taxes. However, Premium Taxes may apply.

There is information concerning compensation payments we make to sales representatives in connection with the sale of the Contracts in ''Other Information – Distribution.''

***The examples should not be considered a representation of past or future expenses. Your actual expenses may be higher or lower*** ***than those shown in the examples. The assumed 5% annual rate of return is purely hypothetical. Actual returns may be greater*** ***or less than the assumed hypothetical return.***

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**Transitions Packages I, II, and III**

These Examples are intended to help you compare the cost of investing in the Contract with the cost of investing in other variable annuity contracts. These costs include Owner transaction expenses, Contract fees, Separate Account annual expenses, and Fund fees and expenses.

Example I assumes that you withdraw all your Contract Value at the end of each year shown.

Example II assumes you do not withdraw any Contract Value at the end of each year shown, or that you decide to begin the Income Phase at the end of each year shown and we do not deduct a CDSC.

Both Example I and Example II assume:

• that
 you invest $100,000 in the Contract for the time periods indicated,

• that
 you allocate it to a Sub-Account that has a 5% gross return each year,

• that
 either the current or maximum fees and expenses in the ''Table of Fees and Expenses'' apply (for total Separate
 Account charges we
 assumed the current charge for Transitions Package III of 1.55% and for total Separate Account charges we assumed
 the maximum charge for Transitions Packages I, II & III of 1.75%), and

• that
 you selected one of two Sub-Accounts:

○ the
 one that invests in the Fund with the maximum operating expenses, or

○ the
 one that invests in the Fund with the minimum operating expenses.

**Examples Using Maximum Expenses**

Based on the above assumptions, your costs would be as shown in the following table. Your actual costs may be higher or lower.

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Example I** | **Example I** | **Example I** | **Example I** | **Example II** | **Example II** | **Example II** | **Example II** |
| &nbsp;&nbsp; **Years** | **1** | **3** | **5** | **10** | **1** | **3** | **5** | **10** |
| &nbsp;&nbsp; Sub-Account with highest operating expenses | $11164 | $20515 | $29487 | $51762 | $5230 | $15654 | $26030 | $51762 |
| &nbsp;&nbsp; Sub-Account with lowest operating expenses | $8337 | $12144 | $15650 | $24887 | $2190 | $6756 | $11583 | $24887 |

---

<br>**Examples Using Current Expenses**

Based on the above assumptions, your costs would be as shown in the following table. Your actual costs may be higher or lower.

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Example I** | **Example I** | **Example I** | **Example I** | **Example II** | **Example II** | **Example II** | **Example II** |
| &nbsp;&nbsp; **Years** | **1** | **3** | **5** | **10** | **1** | **3** | **5** | **10** |
| &nbsp;&nbsp; Sub-Account with highest operating expenses | $10978 | $19980 | $28629 | $50232 | $5030 | $15085 | $25135 | $50232 |
| &nbsp;&nbsp; Sub-Account with lowest operating expenses | $8151 | $11574 | $14678 | $22824 | $1990 | $6151 | $10567 | $22824 |

---

We estimate that the annual contract maintenance charge under the current expenses and maximum expenses would be $0 or, as a percentage, 0.00%.

The examples do not reflect any Premium Taxes. However, Premium Taxes may apply.

There is information concerning compensation payments we make to sales representatives in connection with sale of the Contracts in ''Other Information – Distribution.''

***The examples should not be considered a representation of past or future expenses. Your actual expenses may be higher or lower*** ***than those shown in the examples. The assumed 5% annual rate of return is purely hypothetical. Actual returns may be greater*** ***or less than the assumed hypothetical return.***

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Principal Risks of Investing in the Contract

**There are risks associated with investing in the Contract.**

**Market Risk.** You can lose money in a variable annuity, including potential loss of your entire amount invested. The value of your investment and any returns will depend on the performance of the Funds you select. Those Funds could decline in value very significantly, and the risk of loss varies with each Fund. You bear the risk of any decline in your Contract Value resulting from the poor performance of the Funds you have selected. The investment risks are described in the prospectuses for the Funds.

**Early Withdrawal Risk.** Variable annuities are not a short-term investment vehicle. The CDSC may apply for a number of years, so the Contract should only be purchased for the long-term. Under some circumstances, you may receive less than the sum of your Purchase Payments. In addition, full or partial withdrawals will be subject to income tax to the extent that they consist of earnings and may be subject to a 10% additional income tax if taken before age 59½. Accordingly, you should carefully consider your income and liquidity needs before purchasing a Contract. Additional information about these risks appear in ''Important Information You Should Consider About the Contract," "Withdrawals," and "Taxes."

**Contract Benefits Risk.**

*Risk Associated With Election of:*

• GMAB
 – Withdrawals will negatively impact the GMAB. The GMAB may be reduced by more than the actual dollar amount
 of the withdrawal.

Because the charge for the GMAB is a percentage of your Contract Value, any Purchase Payments made after the second Contract Year following the effective date of your election of the benefit, will increase the cost of the GMAB without a corresponding increase in the benefit. Likewise, such Purchase Payments may ultimately reduce the value of the benefit.

In addition, it is possible that you will pay fees for the GMAB without receiving a GMAB credit at the end of the benefit period.

The GMAB becomes irrevocable 30 calendar days after your election of the benefit is effective.

• GMIB
 – We will not refund the charges we have assessed against your Contract for electing this feature, even if you elect to use
 your full Contract Value to receive Annuity Payments.

Withdrawals will negatively impact the guaranteed annuitization value. The guaranteed annuitization value may be reduced by more than the actual dollar amount of the withdrawal.

The GMIB is a long-term benefit and you may only benefit from this feature if you choose to fully annuitize your contract when the Contract Value is below the current GMIB value.

The GMIB becomes irrevocable 30 calendar days after your election of the benefit is effective.

**Insurance Company Risk.** It is possible that we could experience financial difficulty in the future and even become insolvent, and therefore unable to provide all of the guarantees and benefits that we promise that exceed the value of the assets in the Separate Account. Similarly, if we experience financial difficulty, it could interfere with our ability to fulfill our obligations under The Fixed Accounts and other General Account obligations.

**Contract Changes Risk.** We reserve the right to limit transfers. We also reserve the right to remove or substitute Funds as investment options available under the Contract. We may impose limits on the minimum and maximum amounts that you may invest or other transaction limits that may limit your use of the Contract.

**Tax Consequences.** Withdrawals are generally taxable to the extent of any earnings in the Contract, and prior to age 59½ an additional income tax may apply. In addition, even if the Contract is held for years before any withdrawal is made, withdrawals are taxable as ordinary income rather than capital gains. Earnings for this purpose consist of Contract Value in excess of your after-tax investment in the Contract.

**Cybersecurity and Certain Business Continuity Risks.** Our operations support complex transactions and are highly dependent on the proper functioning of information technology and communication systems. Any failure of or gap in the systems and processes necessary to support complex transactions and avoid systems failure, fraud, information security failures, processing errors, cyber intrusion, loss of data and breaches of regulation may lead to a materially adverse effect on our results of operations and corporate reputation. In addition, we must commit significant resources to maintain and enhance our existing systems in order to keep pace with applicable regulatory requirements, industry standards and customer preferences. If we fail to maintain secure and well-functioning

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information systems, we may not be able to rely on information for product pricing, compliance obligations, risk management and underwriting decisions. In addition, we cannot assure investors or consumers that interruptions, failures or breaches in security of these processes and systems will not occur, or if they do occur, that they can be timely detected and remediated. The occurrence of any of these events may have a materially adverse effect on our businesses, results of operations and financial condition.

For additional detail regarding cybersecurity and related risks, please see "Other Information – Computer System, Cybersecurity, and Service Disruption Risks" in this prospectus.

General Information about Massachusetts Mutual Life Insurance Company, the Separate Account and the Investment Options

**The Company**

MassMutual and its domestic life insurance subsidiaries provide individual and group life insurance, disability insurance, individual and group annuities and guaranteed interest contracts to individual and institutional customers in all 50 states of the U.S., the District of Columbia and Puerto Rico. Products and services are offered primarily through MassMutual's distribution channels: MassMutual Financial Advisors, MassMutual Strategic Distributors, Institutional Solutions and Worksite.

MassMutual is organized as a mutual life insurance company. MassMutual's home office is located at 1295 State Street, Springfield, Massachusetts 01111-0001.

**Financial Condition of the Company**

We use General Account assets for many purposes, including to pay death benefits, Annuity Payments, withdrawals and transfers from any fixed account and to pay amounts we provide to you through any elected additional feature that are in excess of your Contract Value allocated to the Separate Account. Any amounts that we may be obligated to pay under the Contract in excess of Contract Value are subject to our financial strength and claims-paying ability and our long-term ability to make such payments. The assets of the Separate Account, however, are also available to cover the liabilities of our General Account, but only to the extent they exceed our liabilities under the Contract and other contracts we issue that are funded by the Separate Account.

We issue other types of insurance policies and financial products as well, and we pay our obligations under those products from our assets in the General Account.

As an insurance company, we are required by state insurance regulation to hold a specified amount of reserves in order to meet the contractual obligations of our General Account to our insurance policies and financial products. We monitor our reserves so that we hold sufficient amounts to cover actual or expected Contract and claims payments. In addition, we hedge our investments in our General Account and may require that purchasers of certain of our variable insurance products allocate Purchase Payments and Contract Value according to specified investment requirements. Even with these safeguards in place, there are risks to purchasing any insurance product and there is no guarantee that we will always be able to meet our claims-paying obligations.

State insurance regulators also require insurance companies to maintain a minimum amount of capital, which acts as a cushion if the insurer suffers a financial setback because of the inherent risks in the insurer's operations. These risks include losses that we may incur as the result of defaults on the payment of interest or principal on our General Account assets – e.g., bonds, mortgages, general real estate investments, and stocks – as well as the loss in market value of these investments.

We continue to evaluate our investment portfolio to mitigate market risk and actively manage the investment in that portfolio.

**<u>The MassMutual financial information in the SAI includes a more detailed discussion of the risks inherent in our General</u>** **<u>Account assets. We encourage both existing and prospective Owners to read and understand our financial statements.</u>**

**The Separate Account**

We established Massachusetts Mutual Variable Annuity Separate Account 4 (Separate Account) as a separate account under Massachusetts law on July 9, 1997. The Separate Account is registered with the SEC as a unit investment trust under the Investment Company Act of 1940 (1940 Act).

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The Separate Account holds the assets that underlie the Contracts (and certain other contracts that we issue), except any assets allocated to our General Account. We keep the Separate Account assets separate from the assets of our General Account and other separate accounts. The Separate Account is divided into Sub-Accounts, each of which invests exclusively in a single Fund.

We own the assets of the Separate Account. We credit gains to, or charge losses against, the Separate Account, whether or not realized, without regard to the performance of other investment accounts. The Separate Account's assets may not be used to pay any of our liabilities other than those arising from the Contracts (or other contracts that we issue and that are funded by the Separate Account). If the Separate Account's assets exceed the required reserves and other liabilities, we may transfer the excess to our General Account. The obligations of the Separate Account are not our generalized obligations and will be satisfied solely by the assets of the Separate Account. We are obligated to pay all amounts promised to investors under the Contract.

We reserve the right, subject to compliance with applicable federal securities laws and regulations and any other federal or state law, to make certain changes to the structure and operation of the Separate Account, including, among other things:

• eliminate,
 combine, or add Sub-Accounts;

• combine
 the Separate Account or any Sub-Account(s) with one or more different separate account(s) or Sub-Account(s);

• close
 existing Sub-Accounts to allocations of new Purchase Payments and Contract Value by current or new Owners;

• transfer
 assets of the Separate Account or any Sub-Account that we may determine to be associated with the class of contracts
 in which the Contract belongs to another separate account or Sub-Account;

• operate
 the Separate Account as a management investment company under the 1940 Act, or as any other form permitted by law;

• add
 or remove Funds or Fund classes in which the Sub-Accounts invest; and

• substitute
 a new Fund for a Fund in which a Sub-Account currently invests (new or substitute Funds may have different fees and
 expenses).

In the event we exercise these rights, we will provide advance Written Notice to the Owner(s).

**The Fixed Accounts**

In most states, we offer the following fixed accounts (collectively, ''The Fixed Accounts'') as investment options:

• Fixed
 Accounts for Dollar Cost Averaging (the ''DCA Fixed Accounts'');

• Fixed
 Accounts with a Long-Term Guarantee (the ''Long-Term Guarantee Fixed Accounts''); and

• The
 Fixed Account.

The Fixed Accounts are investment options within our General Account. Purchase Payments allocated to The Fixed Accounts and transfers to The Fixed Accounts become part of our General Account which supports insurance and annuity obligations. Information regarding The Fixed Accounts, including its name, its term, and its minimum guaranteed interest rate, is available in an appendix to this Prospectus. See "Appendix A – Investment Options Available Under the Contract."

See ''Appendix Q – State Variations of Certain Contract Features.''

**The DCA Fixed Accounts**

Each DCA Fixed Account is a fixed account from which assets are systematically transferred to any Fund(s) you select. You may not transfer your Contract Value in the DCA Fixed Account to The Fixed Account or a Long-Term Guarantee Fixed Account. During the Accumulation Phase, you may choose to have your Purchase Payments allocated to a DCA Fixed Account for the period of the DCA Fixed Account Term (DCA Term). Your election must be in writing.

In most states, you have a choice of three DCA Fixed Accounts:

• DCA
 Fixed Account with a DCA Term of 6 months;

• DCA
 Fixed Account with a DCA Term of 12 months; or

• DCA
 Fixed Account with a DCA Term of 18 months.

See ''Appendix Q – State Variations of Certain Contract Features.''

To the extent permitted by law, we reserve the right to change the duration of the DCA Term in the future. Your DCA Term will terminate upon payment of the death benefit. You may participate in only one DCA Fixed Account at a time.

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How to Participate in the DCA Fixed Account

To participate in the DCA Fixed Account you must apply a new Purchase Payment of $5,000 or greater to a DCA Term or provide us with evidence satisfactory to us that you will apply $5,000 or more to a DCA Term via transfer(s) from another financial institution. Purchase Payments which originate from an annuity contract issued by us or certain of our affiliates cannot be allocated to a DCA Fixed Account. We reserve the right to reject Purchase Payments. You cannot transfer current Contract Value into the DCA Fixed Account. The first DCA transfer will occur five Business Days after we receive all or a portion of the Purchase Payment into the DCA Fixed Account.

You may apply additional Purchase Payments to the current DCA term. Those additional Purchase Payments will be added to the amount in the current DCA Term and will participate only in the remaining period of the current DCA Term.

We only make scheduled monthly transfers from the DCA Fixed Account. The first transfer will occur five Business Days after we receive your payment allocated to the DCA Fixed Account and a completed DCA Fixed Account election form. You may not take partial withdrawals from the DCA Fixed Account. If you withdraw the entire Contract Value during a DCA term, we will apply our normal withdrawal provisions.

You may make a one-time transfer of your remaining Contract Value in the DCA Fixed Account into any of the Funds prior to the expiration of your DCA Term. Your transfer will be effective on the Business Day we receive, in Good Order, your Written Request or telephone request at our Service Center. Our Business Day closes when the NYSE closes, usually 4:00 p.m. Eastern Time. If we receive your transfer request in Good Order at our Service Center on a Non-Business Day or after our Business Day closes, your transfer request will be effective on the next Business Day.

If you elect to make an allocation to a DCA Fixed Account, but your Annuity Date will occur prior to the end of that DCA Term, your DCA Term will expire early. It will expire on your Annuity Date. We will transfer any Contract Value remaining in the DCA Fixed Account on your Annuity Date in accordance with your DCA Fixed Account transfer instructions in effect at that time. No amounts will remain in the DCA Fixed Account after your Annuity Date.

We periodically determine the interest rate we credit to the DCA Fixed Account at our sole discretion but guarantee that the rate will not be less than the minimum guaranteed interest rate. The minimum guaranteed interest rate that applies to your Contract is shown on your Contract Schedule. The rate may vary depending on the state in which and when your Contract was issued, but it will never be less than 1.5% or the applicable state nonforfeiture interest rate, whichever is greater. The interest rate you will receive for the entire DCA Term is the interest rate in effect on the date your DCA Term begins. We guarantee the interest rate for the full DCA Term.

**Long-Term Guarantee Fixed Accounts**

We currently offer four Long-Term Guarantee Fixed Accounts. You may allocate Purchase Payments or transfer part of your Contract Value to the Long-Term Guarantee Fixed Accounts during the Accumulation Phase of your Contract.

We will only accept a Purchase Payment or transfer to a Long-Term Guarantee Fixed Account as of the beginning of a guarantee period. The minimum Purchase Payment or transfer amount we permit to any of the Long-Term Guarantee Fixed Accounts is $1,000.

You may only transfer Contract Value out of a Long-Term Guarantee Fixed Account during the window period. The window period is the last 15 calendar days of a guarantee period and the first 15 calendar days of the immediately following guarantee period.

Except during the window period, we will apply an interest rate factor adjustment to any partial or full withdrawal of Contract Value from a Long-Term Guarantee Fixed Account. Any withdrawal of Contract Value may also be subject to a CDSC even if the withdrawal occurs during the window period. We will apply the interest rate factor adjustment prior to assessing a CDSC. **The interest rate factor** **adjustment may increase or decrease your Contract Value.**

We will waive a negative interest rate factor adjustment if:

• the
 withdrawal is taken as part of our Required Minimum Distribution (RMD) program;

• the
 RMD amount is calculated using only the assets held under this Contract;

• the
 RMD is for the current calendar year; and

• in
 that Contract Year, RMD withdrawals for only a single calendar year are taken.

**See ''Appendix B – Long-Term Guarantee Fixed Account Interest Rate Factor Adjustment Calculation'' for the formula used** **to calculate the interest rate factor adjustment.**

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Rate of Interest

Each Long-Term Guarantee Fixed Account guarantees that we will credit your value in that fixed account with a specific rate of interest for a specific guarantee period. We may offer various Long-Term Guarantee Fixed Account guarantee periods. The guarantee period for a Long-Term Guarantee Fixed Account begins on the date we apply your Purchase Payment or transferred Contract Value to that account, and ends on the last day of the guarantee period. Amounts you allocate or transfer to any Long-Term Guarantee Fixed Account earn interest at the guaranteed rate applicable to that Long-Term Guarantee Fixed Account on the date we credit the amount to that account. The interest rate we credit remains constant during a Long-Term Guarantee Fixed Account guarantee period. You may allocate amounts to multiple Long-Term Guarantee Fixed Accounts. The minimum guaranteed interest rate that applies to your Contract is shown on your Contract Schedule. The rate may vary depending on the state in which and when your Contract was issued, but it will never be less than 1.5% or the applicable state nonforfeiture interest rate, whichever is greater. We may change the terms of the Long-Term Guarantee Fixed Accounts at any time.

Renewal Options

We will notify you in writing regarding your renewal options prior to the last day of a guarantee period. If we receive a Written Request in Good Order at our Service Center at least three Business Days prior to the last day of a guarantee period, you may elect a renewal guarantee period from any of the guarantee periods that we are currently offering at that time to new Owners. Alternatively, you may transfer your Contract Value in the Long-Term Guarantee Fixed Accounts to another investment option. If you have not elected otherwise by Written Request sent in Good Order to our Service Center, we will automatically invest your Contract Value in a Long-Term Guarantee Fixed Account as of the last day of the guarantee period in a Long-Term Guarantee Fixed Account with the same guarantee period as the immediately preceding guarantee period. If we are not offering a guarantee period for the same length of time as your guarantee period just ended, we will invest your Contract Value in a Long-Term Guarantee Fixed Account with the next shorter guarantee period being offered by us to new Owners at that time.

A renewal guarantee period cannot be less than 12 months and cannot extend beyond your Annuity Date unless the period from the last day of the guarantee period to your Annuity Date is less than 12 months. If the period from the last day of the guarantee period to your Annuity Date is less than 12 months, your renewal guarantee period will be the shortest guarantee period we offer and your Annuity Date will become the last day of your new guarantee period.

We will send you a Written Notice of the guaranteed interest rate for a renewal Long-Term Guarantee Fixed Account for each available guarantee period before the last day of each guarantee period. We will credit an interest rate at a rate not less than the minimum allowed by state law at the time we issue your Contract. We reserve the right to change the guaranteed minimum interest rate for newly issued Contracts, subject to applicable state law.

Except during the window period, we will apply an interest rate factor adjustment to any partial or full withdrawal of Contract Value from a Long-Term Guarantee Fixed Account. Any withdrawal of Contract Value may also be subject to a CDSC even if the withdrawal occurs during the window period. We will apply the interest rate factor adjustment prior to assessing a CDSC. **The interest rate factor** **adjustment may increase or decrease your Contract Value withdrawn.**

We will waive a negative interest rate factor adjustment if:

• the
 withdrawal is taken as part of our Required Minimum Distribution (RMD) program;

• the
 RMD amount is calculated using only the assets held under this Contract;

• the
 RMD is for the current calendar year; and

• in
 that Contract Year, RMD withdrawals for only a single calendar year are taken.

**See ''Appendix B – Long-Term Guarantee Fixed Account Interest Rate Factor Adjustment Calculation'' for the formula used** **to calculate the interest rate factor adjustment.**

**The Fixed Account**

You may allocate Purchase Payments to The Fixed Account. You can also make transfers of your Contract Value into The Fixed Account, subject to certain limitations. You do not participate in the investment performance of the assets in The Fixed Account. Instead, we credit your Contract with interest at a specified rate that we declare in advance. We periodically determine the interest rate at our sole discretion but guarantee that the rate will not be less than the minimum guaranteed interest rate. The minimum guaranteed interest rate that applies to your Contract is shown on your Contract Schedule. The rate may vary depending on the state in which and when your Contract was issued, but it will never be less than 1.5% or the applicable state nonforfeiture interest rate, whichever is greater. We may credit a higher rate of interest at our discretion.

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**The Funds**

Information about each Fund, including its name, type or investment objective, investment adviser(s) expenses and performance is available in an appendix to this Prospectus. See "Appendix A – Investment Options Available Under the Contract." There is no assurance that any of the Funds will achieve their stated objectives. Contract Value allocated to a Sub-Account will vary based on the investment experience of the corresponding Fund in which the Sub-Account invests. There is a risk of loss of the entire amount invested.

These Funds are only available to insurance company separate accounts and qualified retirement plans, are not available for purchase directly by the general public, and are not the same as other mutual fund portfolios with very similar or nearly identical names and investment goals and policies that are sold directly to the public. While a Fund may have many similarities to these other publicly available mutual funds, you should not expect the investment results of the Fund to be the same as the investment results of those publicly available mutual funds. We do not guarantee or make any representation that the investment results of the Funds will be comparable to the investment results of any other mutual fund, even a mutual fund with the same investment adviser or manager.

**<u>The prospectus for each Fund contains more detailed information about the Fund. You may obtain copies of the Fund</u>** **<u>prospectuses by contacting our Service Center.</u>** If you received a summary prospectus for a Fund, please follow the directions on the first page of the summary prospectus to obtain a copy of the full Fund prospectus.

**Addition, Removal, Closure or Substitution of Funds**

We have the right to change the Funds offered through the Contract, but only as permitted by law. If the law requires, we will also get your approval and the approval of any appropriate regulatory authorities. Changes may only impact certain Owners. Examples of possible changes include: adding new Funds or Fund classes; removing existing Funds or Fund classes; closing existing Funds or Fund classes; or substituting a Fund with a different Fund. New or substitute Funds may have different fees and expenses. We will not add, remove, close or substitute any shares attributable to your interest in a Sub-Account without notice to you and prior approval of the SEC, to the extent required by applicable law. We reserve the right to transfer Separate Account assets to another separate account that we determine to be associated with the class of Contracts to which your Contract belongs.

**Conflicts of Interest**

The Funds available with the Contract may also be available to registered separate accounts offering variable annuity and variable life products of other affiliated and unaffiliated insurance companies, as well as to the Separate Account and other separate accounts of MassMutual. Although we do not anticipate any disadvantages to this, it is possible that a material conflict may arise between the interests of the Separate Account and one or more of the other separate accounts participating in the Funds. A conflict may occur, for example, as a result of a change in law affecting the operations of variable life and variable annuity separate accounts, differences in the voting instructions of the Owners and payees and those of other insurance companies, or some other reason. In the event of a conflict of interest, we will take steps necessary to protect Owners and payees, including withdrawing the Separate Account from participation in the Funds involved in the conflict or substituting shares of other funds.

We do not recommend or endorse any particular Fund, and we do not provide investment advice. You are responsible for choosing the Funds, and the amounts allocated to each, that are appropriate for your own individual circumstances and your investment goals, financial situation, and risk tolerance. You bear the risk of any decline in your Contract Value resulting from the performance of the Funds that you choose.

**Selection of Funds**

When we select the Funds offered through the Contract, we consider various factors, including, but not limited to, asset class coverage, the strength of the adviser's or sub-adviser's reputation and tenure, brand recognition, performance, and the capabilities and qualifications of each investment firm. We may also consider whether the Fund, its service providers (e.g., the investment adviser or sub-advisers), or its affiliates will make payments to us or our affiliates in connection with certain administrative, marketing, and support services, or whether affiliates of the Fund can provide marketing and distribution support for sales of the Contracts. (For additional information on these arrangements, see the section below entitled ''Compensation We Receive from Funds, Advisers and Sub-Advisers.'') We review the Funds periodically and may remove a Fund or limit its availability to new Purchase Payments and/or transfers of Contract Value if we determine that a Fund no longer satisfies one or more of the selection criteria, and/or if the Fund has not attracted significant allocations from Owners.

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**Compensation We Receive from Funds, Advisers and Sub-Advisers**

**Compensation We Receive from Advisers and Sub-Advisers**

We and certain of our insurance affiliates receive compensation from the advisers and sub-advisers to some of the Funds. We may use this compensation to pay expenses that we incur in promoting, issuing, distributing and administering the Contract, and in providing services on behalf of the Funds in our role as intermediary to the Funds. The amount of this compensation is determined by multiplying a specified annual percentage rate by the average net assets held in that Fund that are attributable to the variable annuity and variable life insurance products issued by us and certain of our insurance affiliates that offer the particular Fund. These percentage rates differ, but currently do not exceed 0.25%. Some advisers and sub-advisers pay us more than others; some do not pay us any such compensation.

The compensation may not be reflected in a Fund's expenses because this compensation may not be paid directly out of a Fund's assets. These payments also may be derived, in whole or in part, from the advisory fee deducted from Fund assets. Owners, through their indirect investment in the Funds, bear the costs of these advisory fees (see the Funds' prospectuses for more information).

In addition, we may receive fixed dollar payments from the advisers and sub-advisers to certain funds so that the adviser and sub-adviser can participate in sales meetings conducted by us. Attending such meetings provides advisers and sub-advisers with opportunities to discuss and promote their funds. For a list of the Funds whose advisers and sub-advisers currently pay such compensation, visit www.MassMutual.com/legal/compensation-arrangements or call our Service Center.

**Compensation We Receive from Funds**

We and certain of our insurance affiliates also receive compensation from certain Funds pursuant to Rule 12b-1 under the 1940 Act. This compensation is paid out of the Fund's assets and may be as much as 0.25% of the average net assets of an underlying Fund which are attributable to variable contracts issued by certain of our insurance affiliates. An investment in a Fund with a 12b-1 fee will increase the cost of your investment in the Contract.

**Voting Rights**

We are the legal owner of the Fund shares. When a Fund solicits proxies in conjunction with a vote of shareholders, we are required to obtain, from you and other Owners, instructions as to how to vote those shares.

When we receive those instructions, we will vote all the shares for which we do not receive voting instructions in proportion to those instructions. This will also include any shares that we own on our own behalf. This may result in a small number of Owners controlling the outcome of a vote. If we determine that we are no longer required to vote shares in accordance with Owner instructions, we will vote the shares in our own right.

During the Accumulation Phase, we determine the number of shares you may vote by dividing your Contract Value in each Fund by $100, including fractional shares. You do not have any voting rights during the Income Phase.

We may, when required by state insurance regulatory authorities, disregard voting instructions, if such instructions would require shares to be voted so as to cause a change in the sub-classification or investment objective of a Fund or to approve or disapprove an investment advisory contract for the Fund. In addition, we may disregard voting instructions that would require a change in the investment policy or investment adviser of one or more of the available Funds. Our disapproval of such change must be reasonable and based on a good faith determination that the change would be contrary to state law or otherwise inappropriate, considering the Fund's objectives and purpose. If we disregard Owner voting instructions, we will advise Owners of our action and the reasons for such action.

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Charges and Deductions

This section describes the charges and deductions we make under the Contract to compensate us for the services and benefits we provide, costs and expenses we incur and risks we assume. We may profit from the charges deducted and we may use any such profits for any purpose, including payment of marketing and distribution expenses. These charges and deductions reduce the return on your investment in the Contract.

**Insurance Charges**

Each Business Day we deduct our insurance charges from the assets of the Separate Account. This charge is calculated based on a percentage of the daily value of the assets invested in each Sub-Account, after Fund expenses are deducted. We do this as part of our calculation of the value of the Accumulation Units and the Annuity Units. The insurance charge has two parts: (1) the mortality and expense risk charge, and (2) the administrative charge.

**Mortality and Expense Risk Charge**

The mortality and expense risk charge is for:

• the
 mortality risk associated with the insurance benefits provided, including our obligation to make Annuity Payments after the
 Annuity Date regardless of how long all Annuitants live, the death benefits, and the guarantee of rates used to determine your
 Annuity Payments during the Income Phase; and

• the
 expense risk that the current charges will be insufficient to cover the actual cost of administering the Contract.

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Mortality and Expense Risk Charge** | &nbsp;&nbsp; **Mortality and Expense Risk Charge** | &nbsp;&nbsp; **Mortality and Expense Risk Charge** | &nbsp;&nbsp; **Mortality and Expense Risk Charge** |
|  | ***When Charge is Deducted*** | ***Current (annual rate)*** | ***Maximum (annual rate)*** |
| &nbsp;&nbsp; **Transitions Custom Plan**<br>**Transitions Package I**<br>**Transitions Package II**<br>**Transitions Package III** | Daily as a percentage<br>of the daily value<br>of the assets invested<br>in each Sub-Account | 0.80%<br>0.80%<br>1.15%<br>1.40% | 1.50%<br>1.50%<br>1.50%<br>1.50% |

---

For all Contracts, if the amount of the charge is more than sufficient to cover the mortality and expense risk, we will make a profit on the charge. We may use this profit for any purpose, including the payment of marketing and distribution expenses for the Contract. If the mortality and expense risk charge is not sufficient to cover the mortality and expense risk, we will bear the loss. If this is the case, we may raise the mortality and expense risk charge in order to restore profitability. We may increase this charge at any time while you own the Contract, but the charge will never exceed the maximum charge amount.

**Administrative Charge**

This charge reimburses us for the expenses associated with the administration of the Contract and the Separate Account. Some of these expenses are: preparation of the Contract, confirmations, annual reports and statements, maintenance of Contract records, personnel costs, legal and accounting fees, filing fees, and computer and systems costs.

**When Charge is Deducted**

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Administrative Charge** | &nbsp;&nbsp; **Administrative Charge** | &nbsp;&nbsp; **Administrative Charge** | &nbsp;&nbsp; **Administrative Charge** |
|  | ***When Charge is Deducted*** | ***Current (annual rate)*** | ***Maximum (annual rate)*** |
| &nbsp;&nbsp; **Transitions Custom Plan**<br>**Transitions Package I**<br>**Transitions Package II**<br>**Transitions Package III** | Daily as a percentage<br>of the daily value<br>of the assets invested<br>in each Sub-Account | 0.15%<br>0.15%<br>0.15%<br>0.15% | 0.25%<br>0.25%<br>0.25%<br>0.25% |

---

We may increase this charge at any time while you own the Contract, but the charge will never exceed the maximum charge amount.

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**Annual Contract Maintenance Charge**

This charge reimburses us for the costs of maintaining the Contract. We will deduct the annual contract maintenance charge proportionately from the investment options you have selected.

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Annual Contract Maintenance Charge** | &nbsp;&nbsp; **Annual Contract Maintenance Charge** | &nbsp;&nbsp; **Annual Contract Maintenance Charge** | &nbsp;&nbsp; **Annual Contract Maintenance Charge** |
| &nbsp;&nbsp; ***Contract Value at Time***<br>***Charge is Deducted*** | ***When Charge is Deducted*** | ***Current*** | ***Maximum*** |
| &nbsp;&nbsp; **Less than $100,000** | On each Contract Anniversary<br>and full withdrawal | $40 | $60 |
| &nbsp;&nbsp; **$100,000 or more** | Not applicable | $0 | $0 |

---

We may increase this charge at any time while you own the Contract, but the charge will never exceed the maximum charge amount. If we increase this charge, we will give you 90 days prior notice. If you make a full withdrawal from your Contract, we will deduct the full annual contract maintenance charge. If you apply your entire Contract Value to an Annuity Option on a date other than the last day of the Contract Year, we will deduct a pro rata portion of the charge.

The current and maximum charge may vary by state. See ''Appendix Q – State Variations of Certain Contract Features.''

**Transfer Fee**

Although there is currently no charge to transfer Contract Value among the investment options, the Company reserves the right to charge $20 per transfer in excess of 12 during a single Contract Year. The Company will exercise this right if a significant increase in transfer activity by Owners leads to an increase in costs to administer the Contract.

During the Income Phase, we allow six transfers each calendar year and they are not subject to a transfer fee.

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Transfer Fee** | &nbsp;&nbsp; **Transfer Fee** | &nbsp;&nbsp; **Transfer Fee** | &nbsp;&nbsp; **Transfer Fee** |
|  | ***When Charge is Deducted*** | ***Current*** | ***Maximum*** |
| &nbsp;&nbsp; **During Accumulation**<br>**Phase Only** | Upon each transfer | $0 | $20 per transfer for each additional transfer in excess of the 12 free transfers per calendar year |

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**Contingent Deferred Sales Charge (CDSC)**

We do not deduct a sales charge when we receive a Purchase Payment. However, we may assess a CDSC for a withdrawal on the amount you withdraw that exceeds the free withdrawal amount and, in most states, on the amount you apply to Annuity Option E. See ''Appendix Q – State Variations of Certain Contract Features.'' We use this charge to cover certain expenses relating to the sale of the Contract. The charge is a percentage of the amount you withdraw or apply to Annuity Option E.

If we assess a CDSC, we will deduct it from the amount you withdraw or apply to Annuity Option E.

The amount of the charge depends on:

• how
 much you withdraw or apply to Annuity Option E; and

• the
 length of time between when we issued your Contract and when you make a withdrawal or apply a portion or all of your Contract
 Value to Annuity Option E.

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The CDSC for Transitions Packages I, II, and III is assessed as follows:

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| | |
|:---|:---|
| &nbsp;&nbsp; **CDSC – 7-Year Schedule** | &nbsp;&nbsp; **CDSC – 7-Year Schedule** |
| ***Contract Year When Withdrawal is***<br>***Made or Contract Value is***<br>***Applied to Annuity Option E*** | ***CDSC (as a percentage of amount***<br>***withdrawn or applied to Annuity***<br>***Option E)*** |
| 1<sup>st</sup> Year | 7% |
| 2<sup>nd</sup> Year | 7% |
| 3<sup>rd</sup> Year | 7% |
| 4<sup>th</sup> Year | 6% |
| 5<sup>th</sup> Year | 5% |
| 6<sup>th</sup> Year | 4% |
| 7<sup>th</sup> Year | 3% |
| 8<sup>th</sup> Year and later | 0% |

---

For the Transitions Custom Plan Contract you may elect the standard seven year schedule shown above or you may elect one of the following:

• the
 five year Contingent Deferred Sales Charge schedule (for an additional charge)

• the
 nine year Contingent Deferred Sales Charge schedule (credit provided if elected).

See ''Additional Transitions Custom Plan Contract Benefits'' for details about the five year and nine year schedules.

In addition to the free withdrawals described later in this section, we will not impose a CDSC under the following circumstances.

• Upon
 payment of the death benefit.

• On
 amounts withdrawn as RMDs to the extent they exceed the free withdrawal amount. In order to qualify for this exception,
 the annual RMD must be calculated by us, based solely on the fair market value of the Contract. <br>If
 you choose to take withdrawals from the Contract to satisfy your RMDs for other qualified assets, CDSC may apply.

• Upon
 application of the Contract Value to any Single Life or Joint and Survivor Life Annuity Option, or to a Period Certain Annuity
 under Annuity Option E of at least ten years.

• If
 you redeem excess contributions from a plan qualifying for special income tax treatment. These types of plans are referred to
 as Qualified Plans, including Individual Retirement Annuities (IRAs). We look to the Internal Revenue Code for the definition
 and description of excess contributions.

• When
 the Contract is exchanged for another variable annuity contract issued by us or one of our affiliated insurance companies,
 C.M. Life Insurance Company or MML Bay State Life Insurance Company, of the type and class which we determine
 is eligible for such an exchange. A CDSC may apply to the contract received in the exchange. A reduced CDSC schedule
 may apply under the Contract if another variable annuity contract issued by us or one of our affiliated insurance companies,
 C.M. Life Insurance Company or MML Bay State Life Insurance Company, is exchanged for the Contract. Exchange
 programs may not be available in all states. We have the right to modify, suspend or terminate any exchange program
 any time without prior notification. If you want more information about our current exchange programs, contact your
 registered representative or us at our Service Center.

• If
 you are eligible for waiver of the CDSC due to your election of the Nursing Home Waiver Benefit described in ''Additional
 Transitions Custom Plan Contract Features.''

• If
 you apply your entire Contract Value to purchase a single premium immediate life annuity or a fixed deferred annuity issued
 by us or one of our affiliates, C.M. Life Insurance Company or MML Bay State Life Insurance Company.

• On
 any withdrawals made or amounts applied to an Annuity Option when you reach the latest permitted Annuity Date for your
 Contract.

In most states, you may elect a different Contingent Deferred Sales Charge schedule under the Transitions Custom Plan. We will provide a credit to your Contract or assess an additional charge to your Contract depending upon the Contingent Deferred Sales Charge feature you elect. Please refer to ''Additional Transitions Custom Plan Contract Features'' for more information.

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**Free Withdrawals**

The following free withdrawal provisions are available:

**Transitions Custom Plan**

In your first Contract Year, you may withdraw, without incurring a Contingent Deferred Sales Charge, up to 10% of your Purchase Payments reduced by any free withdrawal amount previously taken during the Contract Year. Beginning in the second Contract Year, you may withdraw up to 10% of your Contract Value as of the end of the previous Contract Year, plus 10% of any Purchase Payments received in the current Contract Year, reduced by any free withdrawal amount previously taken during the current Contract Year.

Any unused free withdrawal amount(s) during any particular Contract Year may not be carried over to any succeeding Contract Year.

You may take the 10% free withdrawal amount in multiple withdrawals each Contract Year.

In most states, there are other free withdrawal features available under the Transitions Custom Plan for an additional charge. Please refer to ''Additional Transitions Custom Plan Contract Features'' for more information.

**Transitions Packages I and II**

In your first Contract Year, you may withdraw, without incurring a Contingent Deferred Sales Charge, up to 10% of your Purchase Payments reduced by any free withdrawal amount previously taken during the Contract Year. Beginning in the second Contract Year, you may withdraw up to 10% of your Contract Value as of the end of the previous Contract Year, plus 10% of any Purchase Payments received in the current Contract Year, reduced by any free withdrawal amount previously taken during the current Contract Year.

Any unused free withdrawal amount(s) during any particular Contract Year may not be carried over to any succeeding Contract Year.

You may take the 10% free withdrawal amount in multiple withdrawals each Contract Year.

**Transitions Package III**

In your first Contract Year, you may withdraw, without incurring a Contingent Deferred Sales Charge, up to 15% of your Purchase Payments reduced by any free withdrawal amount previously taken during the Contract Year. Beginning in the second Contract Year, you may withdraw up to 15% of your Contract Value as of the end of the previous Contract Year, plus 15% of any Purchase Payments received in the current Contract Year, reduced by any free withdrawal amount previously taken during the current Contract Year.

For partial withdrawals only, you may carry forward any unused portion of the free withdrawal amount into successive years, up to a maximum of 30% of your previous Contract Year-end Contract Value plus any Purchase Payment received in the current Contract Year. There will be no allowance for unused free withdrawal amounts accumulated while you participated in Transitions Package I or II.

You may take the 15% free withdrawal amount in multiple withdrawals each Contract Year.

**Premium Taxes**

Some states and other governmental entities charge Premium Taxes or similar taxes. We are responsible for the payment of these taxes and may deduct them from your Contract Value, or we may adjust the annuity rates for Premium Tax assessed. Some of these taxes are due when your Contract is issued, others are due when Annuity Payments begin. Currently, we do not charge you for these taxes until you begin receiving Annuity Payments or you make a full withdrawal. We may discontinue this practice and assess the charge when the tax is due. Premium Taxes generally range from 0% to 3.5%, depending on the state.

**Income Taxes**

We will deduct from the Contract any income taxes which we incur because of the operation of the Separate Account. At the present time, we are not making any such deductions. We will deduct any withholding taxes required by law.

**Fund Expenses**

The Separate Account purchases shares of the Funds at net asset value. The net asset value of each Fund reflects investment management fees and other expenses already deducted from the assets of the Fund. In addition, one or more of the Funds available as an investment option may pay a distribution fee out of the Fund's assets to us known as a 12b-1 fee. Any investment in one or more of

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the Funds with a 12b-1 fee will increase the cost of your investment in the Contract. Please refer to the Fund prospectuses for more information regarding these expenses.

**Credit Features**

In most states, the Contract provides for three credit features. We will pay the case size credit from the expense efficiencies that result from Contracts with higher Contract Values. We will pay the Electronic Document Delivery Credit from the expense savings that result from the delivery of documents related to the Contract in electronic format rather than paper format. We will pay the persistency credit out of increased revenues we receive from Contract charges assessed against Contracts that are in force for longer periods of time. We provide these credit amounts in lieu of reducing expenses directly.

Except for the Electronic Document Delivery Credit, we calculate all credits based on your Contract Value as of the end of the Contract Year. We will apply credits on your immediately following Contract Anniversary proportionally to the Funds that you are invested in as of the date we calculate the credit. If you are not invested in any of the Funds when we apply the credit, we will automatically apply the credit to a money market fund.

These credit amounts may be subject to the assessment of a Contingent Deferred Sales Charge upon withdrawal or if you elect to receive an Annuity Payment.

**Case Size Credit**

We will provide a credit under the Transitions Custom Plan and Transitions Packages I, II and III to your Contract if it exceeds a certain average Contract Value as of the end of each Contract Year. We will determine the average Contract Value for each Contract by taking the average of your Contract Value at the end of each Contract Year quarter during the current Contract Year.

We will provide a 0.05% credit to your Contract on your Contract Anniversary if your average Contract Value is at least $250,000 and less than $1 million as of the end of the immediately preceding Contract Year.

We will provide a 0.10% credit to your Contract on your Contract Anniversary if your average Contract Value is at least $1 million as of the end of the immediately preceding Contract Year.

**Electronic Document Delivery Credit**

We will provide an annual $24 credit under the Transitions Custom Plan and Transitions Packages I, II and III to your Contract on your Contract Anniversary in each Contract Year if you are participating in our e-Documents Program as of your Contract Anniversary. Participation in our e-Documents Program will provide you with documents related to your Contract in electronic format rather than paper format. Examples of these documents include, but are not limited to, the prospectus, prospectus supplements, and annual and semi-annual reports of the underlying Funds. For instructions on how to participate, call our Service Center. You may discontinue your participation in our e-Documents Program at any time if you wish to receive these documents in paper format rather than electronic format. We reserve the right to terminate this credit feature at any time.

**Persistency Credit**

At the end of each Contract Year following the expiration of the Contingent Deferred Sales Charge period associated with your Contract, we will calculate a credit in the amount of 0.05% of your Contract Value and apply that credit to your Contract on your immediately following Contract Anniversary date. This credit is available only under the Transitions Custom Plan. We may reduce this credit at any time while you own the Contract, but the credit will never be less than 0.02%. This credit may vary by state. See ''Appendix Q – State Variations of Certain Contract Features.''

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Ownership

**Owner**

In this prospectus, ''you'' and ''your'' refer to the Owner of the Contract. The Owner is named at the time you apply for a Contract. The Owner can be an individual or non-natural person (e.g., a corporation, limited liability company, partnership or certain other entities). The Owner may not be older than Age 90 on the Issue Date (85 for Contracts issued in New York).

If your Contract is non-qualified and owned by a non-natural person, the Contract will generally not be treated as an annuity for tax purposes. This means that gain in the Contract will be taxed each year while the Contract is in the Accumulation Phase. This treatment is not generally applied to a Contract held by a trust or other entity as an agent for a natural person. Before purchasing a Contract to be owned by a non-natural person or before changing ownership on an existing Contract that will result in it being owned by a non-natural person, you should consult a tax adviser to determine the tax impact. See ''Taxes – Non-Natural Owner.''

As the Owner of the Contract, you exercise all rights under the Contract. On or after the Annuity Date, you continue as the Owner. You may change the Owner of a Non-Qualified Contract at any time prior to the Annuity Date by Written Request. However, in certain states, you may not change the Owner(s) without our approval. We will refuse or accept any requested change on a non-discriminatory basis.

The change will take effect on the date the Written Request is signed, unless you specify otherwise. We will not be liable for any payment made or action taken prior to our receipt and approval of the Written Request. A change of Owner that we allow will automatically revoke any prior designation of Owner.

See ''Taxes – Tax Treatment of Assignments'' for more information.

**Joint Owner**

Non-Qualified Contracts can be owned by Joint Owners. However, the Contract cannot be jointly owned if an Owner is a non-natural person and cannot be owned by more than two individuals. The Joint Owner must be at least the Age of majority in the state the Contract is issued, and may not be older than Age 90 on the Issue Date (85 for Contracts issued in New York). See ''Additional Transitions Custom Plan Contract Benefits'' for Age limits applicable to optional features.

If the Contract is jointly owned, we will use the Age of the oldest Owner to determine all applicable benefits under the Contract. If there are Joint Owners, we require authorization from both Owners for all transactions.

**Annuitant**

The Annuitant is the person(s) on whose life (or lives, in the case of joint Annuitants) we base Annuity Payments. You designate the Annuitant(s) at the time of application. Annuitants may not be older than Age 90 on the Issue Date (85 for Contracts issued in New York).

You may change the Annuitant before the Annuity Date subject to our approval. However, the Annuitant may not be changed on a Contract owned by a non-natural person unless the Contract was issued under a plan pursuant to IRC Section 401(a), 408(a), 408(b) or 408A. We will use the Age of the Annuitant to determine all applicable benefits under a Contract owned by a non-natural person.

When calculating Annuity Payments, we determine Age based on each Annuitant's nearest birthday on the Annuity Date. See section below entitled ''Age.''

**Beneficiary**

The Beneficiary is the person(s) or entity(ies) you name to receive any death benefit. You name the Beneficiary at the time of application. You can change the Beneficiary at any time before you die. You may name an irrevocable Beneficiary(ies). In that case, a change involving the irrevocable Beneficiary requires the consent of the irrevocable Beneficiary. If an irrevocable Beneficiary is named, the Contract Owner retains all other contractual rights.

If you are married and your Contract is issued under an ERISA plan, your ability to name a primary Beneficiary other than your spouse is restricted.

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**Beneficiary IRA**

Beneficiary, Inherited, Legacy or ''Stretch'' IRAs are all terms used to describe an IRA that is used exclusively to distribute death proceeds of an IRA or other qualified investment to the beneficiary over that beneficiary's life expectancy in order to meet the Required Minimum Distribution (RMD) rules. Upon the contract owner's death under an IRA or other qualified contract, an ''Eligible Designated Beneficiary'' may generally establish a Beneficiary IRA by either purchasing a new annuity contract or, in some circumstances, by electing the Beneficiary IRA payout option under the current contract. Until withdrawn, amounts in a Beneficiary IRA continue to be tax-deferred. Amounts withdrawn each year, including amounts that are required to be withdrawn under the RMD rules, are subject to tax.

If the IRA owner or plan participant died on or before December 31, 2019 (on or before December 31, 2021 for participants of a governmental plan or a plan maintained pursuant to a collective bargaining agreement), an individual designated beneficiary, and certain trusts as beneficiary, are treated as Eligible Designated Beneficiaries, and can elect to take distributions over their life expectancy (life expectancy of the oldest trust Beneficiary).

However, if the IRA owner or plan participant dies on or after January 1, 2020 (on or after January 1, 2022 for participants of a governmental plan or a plan maintained pursuant to a collective bargaining agreement), only certain designated beneficiaries are treated as Eligible Designated Beneficiaries, and we will only offer the Beneficiary IRA payout option to a designated beneficiary who either (1) is the surviving spouse of the deceased qualified plan participant or IRA owner or, (2) is not more than 10 years younger than the deceased qualified plan participant or IRA owner. In the future, we may allow additional classes of Eligible Designated Beneficiaries to elect the Beneficiary IRA payout option. For a detailed list of eligibility requirements/restrictions, see ''Death Benefit – Beneficiary IRA.''

**Age**

**How We Determine Age of Annuitant, Owner and Beneficiary**

In this prospectus the term ''Age,'' except when discussed regarding specific tax provisions, is defined as ''insurance Age,'' which is a person's Age on his/her birthday nearest the date for which the Age is being determined. This means we calculate your Age based on your nearest birthday, which could be either your last birthday or your next. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months.

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Purchasing a Contract

We no longer sell the MassMutual Transitions Contract. However, we continue to administer existing Contracts and we continue to accept Purchase Payments to existing Contracts, subject to the limits described in this section.

**Purchase Payments**

The minimum amount we accepted for an initial Purchase Payment was:

• $15,000
 when the Contract is bought as a Non-Qualified Contract;

• $2,000
 if you if you bought the Contract as part of an IRA (Individual Retirement Annuity).

If, when you applied for your Contract, you elected to make Purchase Payments under our automatic investment plan option, we allowed you to satisfy the minimum initial payment requirement by making 12 consecutive monthly payments of as little as:

• $1,250
 for a Non-Qualified Contract, or

• $166.66
 for an IRA Contract.

These amounts may vary by state.

You can make additional Purchase Payments to your Contract throughout the Accumulation Phase, subject to the conditions noted below. You can make additional Purchase Payments by sending payments to our Service Center or one of our purchase payment processing service centers:

• **by check** that clearly
 indicates your name and Contract number mailed to:

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>First Class Mail</u><br>MassMutual Transitions<br>Annuity Payment Services<br>MassMutual P.O. Box 74908<br>Chicago, IL 60675-4908 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Overnight Mail</u><br>MassMutual Transitions<br>Annuity Payment Services<br>5450 N. Cumberland Ave.<br>Suite 100<br>Lockbox 74908<br>Chicago, IL 60656 |

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• **by wire transfer.** For instructions on how to make a Purchase Payment by wire transfer, please contact your registered representative.

Additional Purchase Payments of less than $250 are subject to our approval. The minimum amount that you may allocate to a Long-Term Guarantee Fixed Account is $1,000.

The maximum amount of cumulative Purchase Payments we accept without our prior approval is based on your Age when we issued the Contract. The maximum amount is:

• $1
 million up to Age 75; or

• $500,000
 if older than Age 75.

For Contracts issued in New Jersey, the maximum amount of cumulative Purchase Payments we accept without our prior approval is based on your Age when we issued the Contract. The maximum amount is:

• $1
 million up to Age 75; or

• $500,000
 if older than Age 75.

If the Owner is not a natural person, these Purchase Payment limits will apply to the Annuitant's Age. If there are Joint Owners, Age refers to the oldest Joint Owner. Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See ''Age.''

If you make additional Purchase Payments, we will credit these amounts to your Contract on the Business Day we receive them and all necessary information, in Good Order at one of our purchase payment processing service centers. If we receive your Purchase Payment on a Non-Business Day or after the Close of Business, we will credit the amount to your Contract effective the next Business Day.

We reserve the right to reject any application or Purchase Payment.

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**Automatic Investment Plan (AIP)**

Under the AIP, you may authorize us to periodically draw funds from an account of your choosing (restrictions may apply) for the purpose of making Purchase Payments to your Contract. Contact our Service Center for information regarding setting up an AIP and any restrictions regarding use of the AIP.

**Allocation of Purchase Payments**

When you purchased your Contract, we allocated your Purchase Payment among the investment options according to the allocation instructions you provided. If you make additional Purchase Payments, we will allocate them based on your current allocation instructions, unless you request a different allocation by sending us a Written Request.

Any allocations must be in whole percentages and must total 100%. Currently, there is no limit to the number of investment options that you may invest in at any one time. However, we reserve the right to limit the number of investment options that you may invest in to a maximum of 18 investment options (including The Fixed Accounts) at any one time in the event administrative burdens require such a limitation.

**Contract Value**

Your Contract Value is the sum of your values in the Sub-Accounts and The Fixed Account(s).

The value of your investments in the Separate Account will vary depending on the investment performance of the Funds you choose. In order to keep track of your Contract Value in the Separate Account, we use a unit of measure called an Accumulation Unit. During the Income Phase of your Contract, we call the unit an annuity unit if a variable Annuity Option is elected.

**Accumulation Units**

Every Business Day we determine the value of an Accumulation Unit for each of the Sub-Accounts. Changes in the Accumulation Unit value reflect the investment performance of the Fund as well as deductions for insurance and other charges. The value of an Accumulation Unit may go up or down from Business Day to Business Day.

When you make a Purchase Payment, we credit your Contract with Accumulation Units. We determine the number of Accumulation Units to credit by dividing the amount of the Purchase Payment allocated to a Sub-Account by the value of the Accumulation Unit for that Sub-Account. When you make a withdrawal, we deduct from your Contract Accumulation Units representing the withdrawal amount.

We calculate the value of an Accumulation Unit for each Sub-Account after the Close of Business each Business Day. Any change in the Accumulation Unit value will be reflected in your Contract Value.

**Calculation of Accumulation Unit Values**

During the Accumulation Phase, Accumulation Units shall be used to account for all amounts allocated to or withdrawn from the Sub-Accounts as a result of Purchase Payments, withdrawals, transfers, or fees and charges. MassMutual will determine the number of Accumulation Units of a Sub-Account purchased or canceled. This will be done by dividing the amount allocated to (or the amount withdrawn from) the Sub-Account by the dollar value of one Accumulation Unit of the Sub-Account as of the end of the Business Day during which the transaction is received at the Service Center.

The Accumulation Unit value for each Sub-Account was set on the date such Sub-Account became operative. Subsequent Accumulation Unit values for each Sub-Account are determined for each Business Day by multiplying the Accumulation Unit value for the immediately preceding Business Day by the net investment factor for the Sub-Account for the current Business Day.

The net investment factor for each Sub-Account is determined by dividing A by B and subtracting C where:

• A
 is (i) the net asset value per share of the funding vehicle or portfolio of a funding vehicle held by the Sub-Account for the current
 Business Day; plus (ii) any dividend per share declared on behalf of such funding vehicle or portfolio of a funding

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vehicle that has an ex-dividend date within the current Business Day; less (iii) the cumulative charge or credit for taxes reserved which is determined by MassMutual to have resulted from the operation or maintenance of the Sub-Account.

• B
 is the net asset value per share of the funding vehicle or portfolio held by the Sub-Account for the immediately preceding Business
 Day, minus the cumulative charge or credit for taxes reserved which is determined by MassMutual to have resulted from
 the operation or maintenance of the Sub-Account as of the immediately preceding Business Day.

• C
 is the cumulative charge since the immediately preceding Business Day for the insurance charges.

***Example:***<br>On Monday we receive an additional Purchase Payment of $5,000 from you. You have told us you want this to go to the MML VIP Barings Core Bond Sub-Account. When the NYSE closes on that Monday, we determine that the value of an Accumulation Unit for the MML VIP Barings Core Bond Sub-Account is $13.90. We then divide $5,000 by $13.90 and credit your Contract on Monday night with 359.71 Accumulation Units for the MML VIP Barings Core Bond Sub-Account.

**Right to Cancel Your Contract**

You have a right to examine your Contract (sometimes referred to as a Free Look period). If you change your mind about owning your Contract, you can cancel it within ten calendar days after receiving it. This time period may vary by state. When you cancel the Contract within this time period, we will not assess a CDSC. Unless your state has other requirements, you will receive back your Contract Value as of the Business Day we receive your Contract and your Written Request in Good Order at our Service Center, and your Contract will be terminated. If you purchase the Contract as an IRA, we will return the greater of your Purchase Payments less any withdrawals, or the Contract Value. See ''Appendix Q – State Variations of Certain Contract Features.''

**Sending Requests in Good Order**

From time to time you may want to submit a request for transfer among investment options, a withdrawal, a change of Beneficiary, or some other action. We can only act upon your request if we receive it in "Good Order." Contact our Service Center to learn what information we require for your request to be in "Good Order." Generally, your request must include the information and/or documentation we need to complete the action without using our own discretion to carry it out. Additionally, some actions may require that you submit your request on our form. We may, in our sole discretion, determine whether any particular transaction request is in Good Order, and we reserve the right to change or waive any Good Order requirements at any time. To help protect against unauthorized or fraudulent telephone instructions, we will use reasonable procedures to confirm that telephone instructions given to us are genuine. We may record all telephone instructions.

In addition to Written Requests, we may allow requests to our Service Center:

• by
 fax at (866) 329-4272,

• by
 email at ANNfax@MassMutual.com,

• by
 telephone at (800) 272-2216, or

• by
 internet at www.MassMutual.com.

Fax, telephone, email, or internet transactions may not always be available. Fax, telephone, and computer systems can experience outages or slowdowns for a variety of reasons. These outages or slowdowns may prevent or delay our receipt of your request. We may make these additional methods available at our discretion. They may be suspended or discontinued at any time without notice. Not all transaction types can be requested by fax, telephone, or the internet.

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Transfers and Transfer Programs

**General Overview**

Generally, you can transfer all or part of your Contract Value among investment options. However, there are restrictions that are detailed later in this section. You can make transfers by Written Request, email, telephone, fax, or other authorized means. You must clearly indicate the amount and investment options from and to which you wish to transfer. Your registered representative may provide us with instructions on your behalf involving fund transfers subject to our rules and requirements, including the restrictions on frequent trading and market timing activities. We reserve the right, at any time and without prior notice to any party, to terminate, suspend, or modify the transfer provisions of this Contract.

Your transfer is effective at the Close of Business on the Business Day we receive your Written Request, in Good Order, at our Service Center. If we receive your transfer request at our Service Center in Good Order on a Non-Business Day or after Close of Business, your transfer request will be effective on the next Business Day.

**Transfers During the Accumulation Phase**

You may transfer all or part of your Contract Value allocated to a Sub-Account. You can make a transfer to or from any Sub-Account, the Long-Term Guarantee Fixed Accounts, and The Fixed Account. See ''Additional Transitions Custom Plan Contract Benefits'' for transfer restrictions applicable to certain features. During the Accumulation Phase, we do not assess a transfer fee. However, we reserve the right to only allow 12 free transfers per calendar year and to charge $20 for each additional transfer in excess of 12.

Currently, the minimum amount that you can transfer to a Long-Term Guarantee Fixed Account is $1,000. We currently do not restrict the amount that you can transfer to a Sub-Account or The Fixed Account. However, we reserve the right to institute a minimum transfer amount equal to $1,000 or the entire value in a Sub-Account or The Fixed Account, if less.

We currently do not require that a minimum balance remain in the Sub-Account, The Fixed Account or Long-Term Guarantee Fixed Accounts after a transfer. However, we reserve the right to require that a $1,000 minimum balance remain in these investment options after a transfer.

**Limits on Transfers**

*References to ''The Fixed Account'' pertain only to The Fixed Account and not the DCA Fixed Accounts. For DCA Fixed Account transfer rules see ''General Information about Massachusetts Mutual Life Insurance Company, the Separate Account and the Investment Options – The Fixed Accounts – The DCA Fixed Accounts.''*

• If
 your Contract Value in The Fixed Account is $500 or less at the time of your transfer, then you may transfer the entire amount
 out of The Fixed Account.

If your Contract Value in The Fixed Account is more than $500, then we limit the amount you can transfer out of The Fixed Account. During the first Contract Year, we limit transfers from The Fixed Account to 30% of your Contract Value allocated to The Fixed Account as of the time of the first transfer. We limit transfers from The Fixed Account during any subsequent Contract Year to 30% of your Contract Value in The Fixed Account as of the end of the previous Contract Year. However, if you transfer 30% of your Contract Value in The Fixed Account for three consecutive Contract Years, your transfer in the fourth consecutive Contract Year may be for the entire amount in The Fixed Account, provided that you have not applied payments or transferred Contract Value into The Fixed Account from the time the first annual transfer was made. We measure a Contract Year from the anniversary of the day we issued your Contract. We calculate transfers out of The Fixed Account on a first-in, first-out basis. In other words, we transfer amounts attributed to the oldest Purchase Payments first; then we transfer amounts attributed to the next oldest Purchase Payment; and so on.

• We
 allow transfers from a Long-Term Guarantee Fixed Account only during the window period. We will not apply an interest
 rate factor adjustment to a transfer from a Long-Term Guarantee Fixed Account during the window period. The window
 period is the last 15 calendar days of a guarantee period and the first 15 calendar days of the following guarantee period.

We consider The Fixed Account, the Long-Term Guarantee Fixed Accounts, and a money market Fund to be ''competing accounts.'' Transfers between competing accounts are not allowed, except as described in this paragraph. For a period of ninety days following a transfer out of a competing account, no transfers may be made into that same account or any other competing account. However, transfers may be made from a money market Fund to The Fixed Account and the Long-Term Guarantee Fixed Accounts.

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**Transfers During the Income Phase**

You may make six transfers between the Sub-Accounts each calendar year. We will not assess a transfer fee on those transfers. You cannot transfer from the General Account to a Sub-Account, but you can transfer from one or more Sub-Account to the General Account once each Contract Year. We currently do not restrict the amount that you can transfer. However, we reserve the right to institute a minimum transfer amount equal to $1,000 or the entire value in a Sub-Account, if less. After a transfer, the minimum amount which must remain in a Fund is $1,000 unless you have transferred the entire value.

**Transfer Programs**

*For detailed rules and restrictions pertaining to these programs and instructions for electing a program, contact our Service Center.*

**Overview**

We currently offer the following transfer programs: Separate Account Dollar Cost Averaging Program, Automatic Rebalancing Program, and Interest Sweep Option.

These programs are only available during the Accumulation Phase of your Contract. You may participate only in one of these programs at any one time.

You may not participate in these programs if you have a current election of the DCA Fixed Account.

Transfers made through a transfer program are not subject to transfer fees and do not count towards any free transfers you may be permitted each year.

**Separate Account Dollar Cost Averaging Program**

This program allows you to systematically transfer a set amount or percentage from a Sub-Account to any of the other Sub-Account(s). By allocating amounts on a regular schedule as opposed to allocating the total amount at one particular time, you may be less susceptible to the impact of market fluctuations. Dollar cost averaging does not assure a profit and does not protect you against loss in declining markets. Since dollar cost averaging involves continuous investment in securities regardless of fluctuating price levels of such securities, you should consider your financial ability to continue the program through periods of fluctuating price levels.

Your Separate Account Dollar Cost Averaging Program will terminate:

• if
 you withdraw the total Contract Value;

• upon
 payment of the death benefit;

• if
 the last transfer you selected has been made;

• if
 you apply your full Contract Value to an Annuity Option;

• if
 there is insufficient Contract Value in the selected Sub-Account to make the transfer; or

• if
 we receive from you a Written Request or a request over the telephone to terminate the program at our Service Center prior
 to the next transfer date.

**Automatic Rebalancing Program**

Over time, the performance of each Sub-Account may cause your allocation to shift from your original allocation. You can direct us to automatically rebalance your Contract Value allocated to the Sub-Accounts in order to return to your original percentage allocations by selecting our Automatic Rebalancing Program. Contract Value allocated to The Fixed Account cannot participate in the Automatic Rebalancing Program.

This program will terminate:

• if
 you withdraw the total Contract Value;

• upon
 payment of the death benefit;

• if
 you apply your full Contract Value to an Annuity Option;

• if
 you make any unscheduled transfer; or

• if
 we receive from you a Written Request or request over the telephone to terminate the program at our Service Center prior to
 the next transfer date.

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**Interest Sweep Option**

Under this program, we will automatically transfer earnings from your Contract Value in The Fixed Account to any one Sub-Account or combination of Sub-Accounts that you select, except a money market Fund. By allocating these earnings to the Sub-Accounts, you can pursue further growth in the value of your Contract through more aggressive investments. However, the Interest Sweep Option does not assure a profit and does not protect against loss in declining markets.

This program will terminate:

• if,
 as the result of a withdrawal, you no longer have Contract Value in The Fixed Account;

• if,
 at time of transfer, no interest is available for transfer (for example, if the interest earned is required to cover Contract related
 charges or has been part of a partial withdrawal);

• if
 you apply your full Contract Value to an Annuity Option;

• upon
 payment of the death benefit; or

• if
 we receive from you a Written Request or request over the telephone to terminate the program at our Service Center prior to
 the next transfer date.

**Limits on Frequent Trading and Market Timing Activity**

The Contract and its investment options are not designed to serve as vehicles for what we have determined to be frequent trading or market timing trading activity. We consider these activities to be abusive trading practices that can disrupt the management of a Fund in the following ways:

• by
 requiring the Fund to keep more of its assets liquid rather than investing them for long-term growth, resulting in lost investment
 opportunity; and

• by
 causing unplanned portfolio turnover.

These disruptions, in turn, can result in increased expenses and can have an adverse effect on Fund performance that could impact all Owners and Beneficiaries under the Contract, including long-term Owners who do not engage in these activities.

Therefore, we discourage frequent trading and market timing trading activity and will not accommodate frequent transfers of Contract Value among the Funds. Organizations and individuals that intend to trade frequently and/or use market timing investment strategies should not purchase the Contract.

We have adopted policies and procedures to help us identify those individuals or entities that we determine may be engaging in frequent trading and/or market timing trading activities. We monitor trading activity to uniformly enforce those procedures.

However, those who engage in such activities may employ a variety of techniques to avoid detection. Our ability to detect frequent trading or market timing may be limited by operational or technological systems, as well as by our ability to predict strategies employed by Owners (or those acting on their behalf) to avoid detection. Therefore, despite our efforts to prevent frequent trading and the market timing of Funds among the Sub-Accounts, there can be no assurance that we will be able to identify and curtail every instance of trading of those who trade frequently or those who employ a market timing strategy or those who act as intermediaries on behalf of such persons. Moreover, our ability to discourage and restrict frequent trading or market timing may be limited by decisions of state regulatory bodies and court orders that we cannot predict.

In addition, some of the Funds are available with variable products issued by other insurance companies. We do not know the effectiveness of the policies and procedures used by these other insurance companies to detect frequent trading and/or market timing. As a result of these factors, the Funds may reflect lower performance and higher expenses across all Contracts as a result of undetected abusive trading practices.

If we, or any investment adviser to any of the Funds available with the Contract, determine that an Owner's transfer patterns reflect frequent trading or employment of a market timing strategy, we will allow the Owner to submit transfer requests by regular mail only. We will not accept other Owner transfer requests if submitted by overnight mail, fax, the telephone, our website, or any other type of electronic medium. Additionally, we may reject any single trade that we determine to be abusive or harmful to the Fund. Orders for the purchase of Fund shares may be subject to acceptance by the Fund. Therefore, we reserve the right to reject, without prior notice, any Fund transfer request if the investment in the Fund is not accepted for any reason.

The Funds may assess a redemption fee (which we reserve the right to collect) on shares held for a relatively short period. The prospectuses for the Funds describe the Funds' frequent trading and market timing policies and procedures, which may be more or less restrictive than the policies and procedures we have adopted. We have entered into a written agreement, as required by SEC regulation,

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with each Fund or its principal underwriter that obligates us to provide to the Fund promptly upon request certain information about the trading activity of individual Owners, and to execute instructions from the Fund to restrict or prohibit further purchases or transfers by specific Owners who violate the frequent trading or market timing policies established by the Fund.

Owners and other persons with interests in the Contracts should be aware that the purchase and redemption orders received by the Funds generally are ''omnibus'' orders from intermediaries, such as retirement plans or separate accounts funding variable insurance contracts. The omnibus orders reflect the aggregation and netting of multiple orders from individual owners of variable contracts and/or individual retirement plan participants. The omnibus nature of these orders may limit the Funds in their ability to apply their frequent trading or market timing policies and procedures. It may also require that we restrict or prohibit further purchases or transfers as requested by a Fund on all contracts owned by an Owner whose trading activity under one variable contract has violated a Fund's frequent trading or market timing policy. If a Fund believes that an omnibus order reflects one or more transfer requests from Owners engaged in frequent trading or market timing activity, the Fund may reject the entire omnibus order.

We will notify you in writing if we reject a transfer or if we implement a restriction due to frequent trading or the use of market timing investment strategies. If we do not accept a transfer request, no change will be made to your allocations per that request. We will then allow you to resubmit the rejected transfer by regular mail only.

Additionally, we may in the future take any of the following restrictive actions that are designed to prevent the employment of a frequent trading or market timing strategy:

• not
 accept transfer instructions from an Owner or other person authorized to conduct a transfer;

• limit
 the number of transfer requests that can be made during a Contract Year; and

• require
 the value transferred into a Fund to remain in that Fund for a particular period of time before it can be transferred out of
 the Fund.

We will apply any restrictive action we take uniformly to all Owners we believe are employing a frequent trading or market timing strategy. These restrictive actions may not work to deter frequent trading or market timing activity.

We reserve the right to revise our procedures for detecting frequent trading and/or market timing at any time without prior notice if we determine it is necessary to do so in order to better detect frequent trading and/or market timing, to comply with state or federal regulatory requirements, or to impose different restrictions on frequent traders and/or market timers. If we modify our procedures, we will apply the new procedure uniformly to all Owners.

**Transfers Between Transitions Packages I, II and III**

If you elect Transitions Package I, II or III, you may transfer among those three packages beginning on your second Contract Anniversary and on any Contract Anniversary thereafter. However, you cannot transfer from Transitions Package I, II or III to the Transitions Custom Plan. If you elect the Transitions Custom Plan, you cannot transfer to Transitions Package I, II or III.

If you elect Transitions Package I, II or III, you may transfer among those three Transition Packages subject to the following rules:

• You
 will not be able to move between the Transition Packages until your second Contract Anniversary and then only on any Contract
 Anniversary thereafter. Your first Contract Anniversary is one calendar year from the date we issued your Contract.

• Only
 one Transitions Package may be in effect at any time.

• We
 will issue you a new Contract schedule upon your transfer.

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The Income Phase

**Overview**

If you want to receive regular income from your Contract, you may elect to apply all or part of your Contract Value to one of the Annuity Options described in this section and receive fixed and/or variable Annuity Payments. We may base Annuity Payments on the Age and sex of the Annuitant(s) under all options except Annuity Option E. We may require proof of age and sex before Annuity Payments begin.

If the Contract Value to be applied is less than $2,000 on the Annuity Date, we reserve the right to pay you a lump sum rather than a series of Annuity Payments. If any Annuity Payment is less than $100 ($20 for Contracts issued in New York), we reserve the right to change the payment basis to equivalent quarterly, semi-annual, or annual payments.

**Applying Part of Your Contract Value to an Annuity Option**

You may elect to apply part of the Contract Value from your Qualified or Non-Qualified Contract to an Annuity Option instead of your full Contract Value. We will treat the amount applied as a withdrawal of Contract Value that may qualify for favorable tax treatment under federal law. See "Taxes – Partial Annuitization." You must specify the portion of your Contract Value to be applied to an Annuity Option, and if it is not the full Contract Value, the amount must be at least $10,000.

We currently do not restrict the number of times in a Contract Year that you can elect to apply part of your Contract Value to an Annuity Option. However, we reserve the right to limit the number of times that you can elect to apply part of your Contract Value to an Annuity Option to once a Contract Year.

If you choose to apply part of your Contract Value to an Annuity Option, there may be adverse tax consequences. For additional information, see "Taxes – Partial Annuitization of Non-Qualified Contracts" and "Taxes – Partial Annuitization of Qualified Contracts." **Before you apply part of your Contract Value to an Annuity Option, you should consult a qualified tax professional** **and discuss the tax implications associated with such a transaction. We do not provide tax advice or recommendations.**

**Annuity Payment Start Date**

You can choose the day, month and year in which Annuity Payments begin; however, the day must be between the 1<sup>st</sup> and 28<sup>th</sup> day of the month. We call that date the Annuity Date. According to your Contract, your Annuity Date cannot be earlier than five years after you buy the Contract (13 months for Contracts issued in New York).

You may choose your Annuity Date when you purchase the Contract. After you purchase your Contract, you can request an earlier Annuity Date by Written Request. You can request that we delay your Annuity Date by Written Request or by telephone any time before or on the Annuity Date.

Annuity Payments must begin by the earlier of:

• the
 100 <sup>th</sup> birthday of the Annuitant or oldest Joint Annuitant (90 <sup>th</sup> birthday for Contracts issued in New York);

• your
 100 <sup>th</sup> birthday if you are not the Annuitant or the 100 <sup>th</sup> birthday of the oldest Joint Owner (90 <sup>th</sup> birthday for Contracts issued
 in New York);

• the
 latest date permitted under state law.

If you selected an Annuity Date that is before your 100<sup>th</sup> birthday, upon Written Request, we will defer the Annuity Date up to the 100<sup>th</sup> birthday or the maximum allowed by state law, if different.

**Electing an Annuity Option**

On the Annuity Date, we must have written instructions in Good Order at our Service Center regarding your Annuity Option choice, including whether you want fixed and/or variable payments.

If on the Annuity Date we do not have your instructions, we will assume you elected Option B with ten years of payments guaranteed. We will use Contract Value in the Funds and the DCA Fixed Account, if any, to provide a variable portion of each Annuity Payment and Contract Value in The Fixed Account and the Long-Term Guarantee Fixed Account, if any, to provide a fixed portion of each Annuity Payment. If your Contract is a Qualified Contract, we may default you to a different Annuity Option in order to comply with requirements applicable to qualified plans.

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<u>Fixed Annuity Payments</u>

If you choose fixed payments, the payment amount will not vary. The payment amount will depend upon the following:

• your
 Contract Value on the Annuity Date or your Guaranteed Minimum Income Benefit value on the Annuity Date, if applicable;

• the
 Annuity Option you elect;

• the
 Age and sex of the Annuitant or Joint Annuitants, if applicable;

• the
 guaranteed payout rates associated with your Contract;

• the
 deduction of a CDSC (may be deducted under Annuity Option E only);

• the
 application of an interest rate factor adjustment, if applicable; and

• the
 deduction of Premium Taxes, if applicable.

If the single premium immediate annuity rates offered by MassMutual on the Annuity Date are more favorable than the minimum guaranteed rates listed in your Contract, those rates will be used, unless you are exercising the Guaranteed Minimum Income Benefit.

*For a discussion of how fixed payments are calculated if you apply your GMIB value to an Annuity Option see ''Additional Transitions Custom Plan Contract Benefits – Guaranteed Minimum Income Benefits.''*

<u>Variable Annuity Payments</u>

You may not elect a variable Annuity Payment if you are exercising the Guaranteed Minimum Income Benefit. If you choose variable payments, the payment amount will vary with the investment performance of the Funds. The first payment amount will depend on the following:

• your
 Contract Value on the Annuity Date;

• the
 Annuity Option you elect;

• the
 Age and sex of the Annuitant or Joint Annuitants, if applicable;

• the
 minimum guaranteed payout rates associated with your Contract;

• an
 assumed investment rate (AIR) of 4% per year;

• the
 deduction of a CDSC (may be deducted under Annuity Option E only);

• the
 application of an interest rate factor adjustment, if applicable; and

• the
 deduction of Premium Taxes, if applicable.

Future variable payments will depend on the performance of the Funds you selected. If the actual performance on an annualized basis exceeds the 4% assumed investment rate plus the deductions for expenses, your Annuity Payments will increase. Similarly, if the actual rate is less than 4% annualized plus the amount of the deductions, your Annuity Payments will decrease.

*For information about whether variable payments are available if you apply your GMIB value to an Annuity Option, when you can apply your GMIB value to an Annuity Option and how such variable payments would be calculated see ''Additional Transitions Custom Plan Contract Benefits – Guaranteed Minimum Income Benefits.''*

**Annuity Unit Values**

In order to keep track of the value of your variable Annuity Payments, we use a unit of measure called an annuity unit. The value of your annuity units will fluctuate to reflect the investment performance of the Funds you elected. We calculate the number of your annuity units at the beginning of the Income Phase. During the Income Phase, the number of annuity units will not change unless you make a transfer; make a withdrawal as permitted under certain Annuity Options; or you elect an Annuity Option with reduced payments to the survivor and those payments to the survivor commence. The insurance charge applied as part of the calculation of the annuity unit value will be the insurance charge assessed at the time you apply all or part of your Contract Value to an Annuity Option. The SAI contains more information on how Annuity Payments and annuity unit values are calculated.

**Annuity Options**

The available Annuity Options are listed in this section in the Annuity Options table. We may consent to other plans of payment in addition to those listed. After Annuity Payments begin, you cannot change the Annuity Option, the frequency of Annuity Payments, or make withdrawals, except as described under Annuity Option E.

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**RMDs for Qualified Contracts**

In order to avoid adverse tax consequences, you should begin to take distributions from your Contract no later than the beginning date required by the IRC. These distributions can be withdrawals or Annuity Payments. The distributions should be at least equal to the minimum amount required by the IRC or paid through an Annuity Option that complies with the RMD rules of IRC Section 401(a)(9). If your Contract is an individual retirement annuity, other than a Roth IRA, the required beginning date is no later than April 1 of the calendar year after you reach the "applicable age" specified in IRC Section 401(a)(9)(C). If you were born after December 31, 1950 and before January 1, 1960, your applicable age is 73. If you were born after December 31, 1959, your applicable age is 75. Previously, the age at which RMDs were required to begin was 70½ for those born before July 1, 1949, and 72 for those born after June 30, 1949 and before January 1, 1951. For qualified plans, if you are still working for the sponsor when you reach the specified RMD age, you may defer RMDs until the year in which you retire. The option of deferring to retirement is not available if you are a 5% or greater owner of the employer sponsoring your qualified plan. For Roth IRAs, you are not required to take distributions during your lifetime, but your Beneficiary will be subject to RMDs upon your death.

**Limitations on Payment Options**

If you purchased the Contract as a Qualified Contract, the RMD rules that apply to annuitized Contracts during your lifetime may impose restrictions on the payment options that you may elect. In addition, in order to ensure that the Contract will comply with the RMD requirements that apply upon your death, you may not elect a joint and survivor Annuity Option with a non-spouse Joint Annuitant who is more than 10 years younger than you. Furthermore, if your Contract is issued under an ERISA plan, and you are married when your Contract enters the Income Phase, your ability to elect certain Annuity Options may be limited and/or require spousal consent.

**Annuity Options**

We may consent to other plans of payment in addition to those listed, including a Joint and Last Survivor Annuity with Period Certain. For Qualified Contracts, if, upon the death of the Owner (Annuitant if the Contract is owned by a non-natural person), there are Annuity Payments remaining, we may shorten the remaining payment period in order to ensure that payments do not continue beyond the 10 year post-death distribution period provided under IRC Section 401(a)(9), or beyond the Beneficiary's life or life expectancy for certain classes of beneficiaries, such as a spouse or an individual who is not more than 10 years younger than the decedent.

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| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Lifetime Contingent Options (variable and/or fixed payments)** | &nbsp;&nbsp; **Lifetime Contingent Options (variable and/or fixed payments)** | &nbsp;&nbsp; **Lifetime Contingent Options (variable and/or fixed payments)** | &nbsp;&nbsp; **Lifetime Contingent Options (variable and/or fixed payments)** | &nbsp;&nbsp; **Lifetime Contingent Options (variable and/or fixed payments)** |
|  | ***Annuity Option***<br>***A***<br> ****<br> ****<br>***Life Income*** | ***Annuity Option***<br>***B***<br> ****<br>***Life Income***<br>***with Period Certain*** | ***Annuity Option***<br>***C***<br> ****<br>***Joint and Last***<br>***Survivor Annuity*** | ***Annuity Option***<br>***D***<br> ****<br>***Joint and 2∕3***<br>***Survivor Annuity*** |
| **Number of**<br>**Annuitants:** | One | One | Two | Two |
| **Length of Payment** **Period:** | For as long as the Annuitant lives. | For a guaranteed period of either 5, 10 or 20 years or as long as the Annuitant lives, whichever is longer. | For as long as either Annuitant lives. | For as long as either Annuitant lives. |
| **Annuity Payments**<br>**After Death:** | None. All payments end upon the Annuitant's death. | When the Annuitant dies, if there are remaining guaranteed payments, the Beneficiary(ies) may elect to continue receiving remaining guaranteed payments or the Beneficiary(ies) may elect a lump sum payment equal to the commuted value of the remaining guaranteed Annuity Payments.<sup>(1)</sup> | 100% of the payment will continue during the lifetime of the surviving Annuitant. No payments will continue after the death of both Annuitants. | Payments will continue during the lifetime of the surviving Annuitant and will be computed on the basis of two-thirds of the Annuity Payment (or units) in effect during the joint lifetime. No payments will continue after the death of both Annuitants. |

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(1) *In the event that remaining Annuity Payments are commuted, we compute the value of the remaining guaranteed Annuity Payments at an interest rate determined* *by us.* 

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| | |
|:---|:---|
| &nbsp;&nbsp; **Non-Lifetime Contingent Options (variable and/or fixed payments)** | &nbsp;&nbsp; **Non-Lifetime Contingent Options (variable and/or fixed payments)** |
|  | ***Annuity Option E***<br>***Period Certain Annuity*** |
| **Number of Annuitants:** | One |
| **Length of Payment Period:** | For a specified period no less than five years and no greater than 30 years. |
| **Withdrawal Option/Switch** **Annuity Option:** | If, after you begin receiving payments, you would like to receive all or part of the commuted value of the remaining guaranteed payments under this Annuity Option at any time, you may elect to receive it in a lump sum or have it applied to another Annuity Option. If you so elect, your future payments will be adjusted accordingly.<sup>(1)</sup> |
| **Contingent Deferred Sales** **Charge:** | In most states, we will deduct a CDSC if you apply all or a part of your Contract Value to this option and the period certain is less than ten years. If it is permitted in your state, but we do not deduct a CDSC at that time, we will deduct a CDSC if you subsequently request a commuted lump sum payment to yourself or a commuted value to apply to another Annuity Option.<sup>(1)</sup> |
| **Annuity Payments After Death:** | When the Annuitant dies, if there are remaining guaranteed payments, the Beneficiary(ies) may elect to continue receiving remaining guaranteed payments or the Beneficiary(ies) may elect a lump sum payment equal to the commuted value of the remaining guaranteed Annuity Payments. We will not deduct a CDSC.<sup>(1)</sup> |

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(1) *In the event that remaining Annuity Payments are commuted, we compute the value of the remaining guaranteed Annuity Payments at an interest rate determined* *by us.* 

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Benefits Available Under the Contract

The following table summarizes information about the benefits available under the Contract.

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| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations** |
| &nbsp;&nbsp; **Basic Death Benefit** | &nbsp;&nbsp;&nbsp;&nbsp; Prior to you reaching Age 80, the death benefit is the greater of:<br> •  Your Contract Value; or<br> •  Your Purchase Payments less any withdrawals and applicable charges. | Transitions Custom Plan & Transitions Package I: Standard |  | &nbsp;&nbsp;&nbsp;&nbsp; •  This benefit terminates upon a full withdrawal or annuitization of the full Contract Value, and upon due proof of Owner's death and election of a payment method received by us in Good Order.<br> •  This death benefit is not available with Transitions Packages II & III.<br> •  At Age 80 and beyond the death benefit is your Contract Value.<br> •  For Contracts issued prior to October 1, 2003, we lower your death benefit by subtracting the dollar amount of any withdrawals. We use the phrase ''less any withdrawal'' to describe this treatment of withdrawals.<br> •  For Contracts issued on or after October 1, 2003, subject to state approval and implementation, we adjust your death benefit by using the percentage of Contract Value withdrawn to lower the death benefit by the same percentage. We use the phrase ''adjusted for any withdrawals'' to describe this treatment of withdrawals.<br> •  If your death benefit amount is greater than your Contract Value at the time you change death benefit features under the Transitions Custom Plan, the change in death benefit feature may result in a decrease in your death benefit amount. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Basic Death Benefit with** **5% Roll-up** | &nbsp;&nbsp;&nbsp;&nbsp; The death benefit is the greatest of:<br> •  Your Contract Value; or<br> •  The roll-up feature value; or<br> •  Your Purchase Payments less any withdrawals and applicable charges. | Transitions Package II: Standard<br>Transitions Custom Plan: Optional | For Transitions Custom Plan:<br>*Maximum Charge:*<br>Age 18–60 0.50%<br>Age 61–70 0.75%<br>Age 71+ 1.20%<br> *Current Charge:* 0.40% | &nbsp;&nbsp;&nbsp;&nbsp; •  This benefit terminates upon a full withdrawal or annuitization of the full Contract Value, and upon due proof of Owner's death and election of a payment method received by us in Good Order.<br> •  This death benefit is not available with Transitions Packages I & III.<br> •  Any transfer to Transitions Package II from one of the other Transition Packages will impact the value used to determine the initial roll-up feature value.<br> •  For Contracts issued prior to October 1, 2003, we lower your death benefit by subtracting the dollar amount of any withdrawals. We use the phrase ''less any withdrawals'' to describe this treatment of withdrawals.<br> •  For Contracts issued on or after October 1, 2003, subject to state approval and implementation, we adjust your death benefit by using the percentage of Contract Value withdrawn to lower the death benefit by the same percentage. We use the phrase ''adjusted for any withdrawals'' to describe this treatment of withdrawals.<br> •  If your death benefit amount is greater than your Contract Value at the time you transfer between the Transitions Packages or change death benefit features under the Transitions Custom Plan, the change in death benefit feature may result in a decrease in your death benefit amount. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Basic Death Benefit with** **Annual Ratchet Feature** | &nbsp;&nbsp;&nbsp;&nbsp; The death benefit is the greatest of:<br> •  Your Contract Value; or<br> •  The highest anniversary value reduced by an adjustment for withdrawals and increased by any Purchase Payments; or<br> •  Your Purchase Payments less any withdrawals and applicable charges. | Transition Package III: Standard<br>Transitions Custom Plan: Optional | For Transitions Custom Plan:<br>*Maximum Charge:*<br>Age 18–60 0.35%<br>Age 61–70 0.55%<br>Age 71+ 0.80%<br> *Current Charge:* 0.25% | &nbsp;&nbsp;&nbsp;&nbsp; •  These benefits terminate upon a full withdrawal or annuitization of the full Contract Value, and upon due proof of Owner's death and election of a payment method received by us in Good Order.<br> •  This death benefit is not available with Transitions Packages I & II.<br> •  Any transfer to Transitions Package III from one of the other Transitions Packages will impact the value used to determine the initial highest anniversary value.<br> •  At Age 80 and above, the highest anniversary value will no longer change and will remain as last calculated except we will increase it if you make subsequent Purchase Payments and we will adjust it for any subsequent withdrawals.<br> •  For Contracts issued prior to October 1, 2003, we lower your death benefit by subtracting the dollar amount of any withdrawals. We use the phrase ''less any withdrawals'' to describe this treatment of withdrawals.<br> •  For Contracts issued on or after October 1, 2003, subject to state approval and implementation, we adjust your death benefit by using the percentage of Contract Value withdrawn to lower the death benefit by the same percentage. We use the phrase ''adjusted for any withdrawals'' to describe this treatment of withdrawals.<br> •  If your death benefit amount is greater than your Contract Value at the time you transfer between the Transitions Packages or change death benefit features under the Transitions Custom Plan, the change in death benefit feature may result in a decrease in your death benefit amount. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Basic Death Benefit with**<br>**3 Year Reset** | &nbsp;&nbsp;&nbsp;&nbsp; The death benefit is the greatest of:<br> •  Your Contract Value; or<br> •  The 3 year reset feature value; or<br> •  Your purchase payments less any withdrawals and applicable charges. | Transitions Custom Plan: Optional | For Transitions Custom Plan:<br> *Maximum Charge:*<br>Age 18–60 0.20%<br>Age 61–70 0.30%<br>Age 71+ 0.70%<br> *Current Charge:* 0.10% | &nbsp;&nbsp;&nbsp;&nbsp; •  This benefit terminates upon a full withdrawal or annuitization of the full Contract Value, and upon due proof of Owner's death and election of a payment method received by us in Good Order.<br> •  This death benefit is not available with the Transitions Package Plans.<br> •  If you elect this death benefit after we issue your Contract, the initial 3 year reset feature value on the date your election of this death benefit is effective will be equal to the lesser of your Contract Value or your Purchase Payments, less withdrawals.<br> •  For Contracts issued prior to October 1, 2003, we lower your death benefit by subtracting the dollar amount of any withdrawals. We use the phrase ''less any withdrawals'' to describe this treatment of withdrawals.<br> •  For Contracts issued on or after October 1, 2003, subject to state approval and implementation, we adjust your death benefit by using the percentage of Contract Value withdrawn to lower the death benefit by the same percentage. We use the phrase ''adjusted for any withdrawals'' to describe this treatment of withdrawals.<br> •  If your death benefit amount is greater than your Contract Value at the time you change death benefit features under the Transitions Custom Plan, the change in death benefit feature may result in a decrease in your death benefit amount. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Basic Death Benefit with** **Combination Feature** | &nbsp;&nbsp;&nbsp;&nbsp; The death benefit is the greatest of:<br> •  Your Contract Value; or<br> •  The value of the annual ratchet feature; or<br> •  The value of the roll-up feature; or<br> •  Your Purchase Payments less any withdrawals and applicable charges. | Transitions Custom Plan: Optional | For Transitions Custom Plan:<br> *Maximum Charge:*<br>Age 18–60 0.50%<br>Age 61–70 0.80%<br>Age 71+ 1.25%<br> *Current Charge:* 0.45% | &nbsp;&nbsp;&nbsp;&nbsp; •  This benefit terminates upon a full withdrawal or annuitization of the full Contract Value, and upon due proof of Owner's death and election of a payment method received by us in Good Order.<br> •  This death benefit is not available with the Transitions Package Plans.<br> •  Election of this death benefit feature after we issue your Contract will impact the determination of the initial value of the annual ratchet feature and/or the initial value of the roll-up feature<br> •  For Contracts issued prior to October 1, 2003, we lower your death benefit by subtracting the dollar amount of any withdrawals. We use the phrase ''less any withdrawals'' to describe this treatment of withdrawals.<br> •  For Contracts issued on or after October 1, 2003, subject to state approval and implementation, we adjust your death benefit by using the percentage of Contract Value withdrawn to lower the death benefit by the same percentage. We use the phrase ''adjusted for any withdrawals'' to describe this treatment of withdrawals.<br> •  If your death benefit amount is greater than your Contract Value at the time you change death benefit features under the Transitions Custom Plan, the change in death benefit feature may result in a decrease in your death benefit amount. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Contract Value Death** **Benefit** | The death benefit is equal to your Contract Value as of the Business Day we receive due proof of death and election of the payment method in Good Order at our Service Center. | Transitions Custom Plan: Optional | For Transitions Custom Plan:<br> Receive a credit to Contract Value if elected:<br>*Current Credit:*<br>0.05%<br>*Minimum Credit:*<br>0.02% | &nbsp;&nbsp;&nbsp;&nbsp; •  These benefits terminate upon a full withdrawal or annuitization of the full Contract Value, and upon due proof of Owner's death and election of a payment method received by us in Good Order.<br> •  This death benefit is not available with the Transitions Package Plans. |
| &nbsp;&nbsp; **DCA Fixed Account** | Automatically transfers a specific amount of Contract Value from the DCA Fixed Account to the Sub-Accounts you have selected, at set intervals over a period of either six. twelve, or eighteen months. | Optional |  | &nbsp;&nbsp;&nbsp;&nbsp; •  Can only participate in one DCA Fixed Account at a time.<br> •  Must apply a Purchase Payment of at least $5,000 to a DCA Term.<br> •  You cannot transfer current Contract Value into the DCA Fixed Account.<br> •  No unscheduled transfers may be made from the DCA Fixed Account.<br> •  If you are participating in a DCA Fixed Account, you cannot also participate in the Interest Sweep Option, the Separate Account Dollar Cost Averaging Program, |
| &nbsp;&nbsp; **Long-Term Guarantee** **Fixed Account** | Provides a specific rate of interest for a specific guaranteed period for assets allocated to that fixed account option. | Optional |  | &nbsp;&nbsp;&nbsp;&nbsp; •  We will only accept a Purchase Payment or a transfer of Contract Value to a Long-Term Guarantee Fixed Account as of the beginning of a guarantee period.<br> •  The minimum Purchase Payment or transfer of Contract Value we permit to any Long-Term Guarantee Fixed Account is $1,000.<br> •  We will apply an interest rate factor adjustment to any partial or full withdrawal of Contract Value from a Long-Term Guarantee Fixed Account. The interest rate factor adjustment may increase or decrease your Contract Value.<br> •  You may not transfer Contract Value from The Fixed Account to the Long-Term Guarantee Fixed Accounts or a money market fund. For a period of 90 days after you transfer Contract Value out of The Fixed Account, you may not transfer any Contract Value into The Fixed Account, the Long-Term Guarantee Fixed Accounts or a money market fund. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **The Fixed Account** | Provides a specified rate of interest for assets allocated to this fixed account option. | Optional |  | &nbsp;&nbsp;&nbsp;&nbsp; •  We reserve the right, upon providing you with 30 days advance notice, to change the percentage allowed, or to disallow completely the allocation of Purchase Payments to The Fixed Account.<br> •  If your Contract Value in The Fixed Account is $500 or less at the time of your transfer, then you may transfer the entire amount out of The Fixed Account.<br> •  You may not transfer Contract Value from The Fixed Account to the Long-Term Guarantee Fixed Accounts or a money market fund. For a period of 90 days after you transfer Contract Value out of The Fixed Account, you may not transfer any Contract Value into The Fixed Account, the Long-Term Guarantee Fixed Accounts or a money market fund. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Earnings Enhancement** **Benefit if added to the:**<br> **Basic Death Benefit**<br> **Contract Value Death** **Benefit**<br> **Basic Death Benefit with**<br>**3 Year Reset**<br> **Basic Death Benefit with**<br>**5% Roll-Up**<br> **Basic Death Benefit with**<br>**Annual Ratchet Feature**<br> **Basic Death Benefit with**<br>**Combination Feature** | The Earnings Enhancement Benefit acts as a supplement to the death benefit features. | Transitions Package III: Standard as a supplement to the Basic Death Benefit with Annual Ratchet Feature<br> Transitions Custom Plan: Optional as a supplement to any of the death benefits | For Transitions Custom Plan:<br> Earnings Enhancement Benefit if added to the:<br> Basic Death Benefit Maximum Charge:<br>0.45%<br>*Current Charge:*<br>0.25%<br> Contract Value Death Benefit<br>*Maximum Charge:*<br>0.45%<br>*Current Charge:*<br>0.30%<br> Basic Death Benefit with 3 Year Reset<br>*Maximum Charge:*<br>0.45%<br>*Current Charge:*<br>0.20%<br> Basic Death Benefit with 5% Roll-up<br>*Maximum Charge:*<br>0.45%<br>*Current Charge:*<br>0.15%<br> Basic Death Benefit with Annual Ratchet<br>*Maximum Charge:*<br>0.45%<br>*Current Charge:*<br>0.15%<br> Basic Death Benefit with Combination<br>*Maximum Charge:*<br>0.45%<br>*Current Charge:*<br>0.15% | &nbsp;&nbsp;&nbsp;&nbsp; •  This benefit terminates upon a full withdrawal or annuitization of the full Contract Value, and upon due proof of Owner's death and election of a payment method received by us in Good Order.<br> •  The Earning Enhancement Benefit is not available with Transitions Packages I & II.<br> •  You may not elect the Earnings Enhancement Benefit after you reach Age 80.<br> •  If your Age as of the date your election of this feature is effective is less than Age 70, this benefit is subject to a maximum benefit amount of 100% of your Purchase Payments less withdrawals and any applicable charges. If your Age as of the date your election of this feature is effective is Age 70 or over, this benefit is subject to a maximum of 40% of your Purchase Payments less withdrawals and any applicable charges. For the purposes of this benefit, we will take any withdrawals from earnings first. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Return of Purchase**<br>**Payment GMAB**<br> **Two Times Return of**<br>**Purchase Payment**<br>**GMAB** | The GMAB ensures the availability of a minimum Contract Value at the end of a specified benefit period. | Transitions Custom Plan: Optional | For Transitions Custom Plan:<br> Return of Purchase Payment GMAB<br>*Maximum Charge:*<br>0.50%<br>*Current Charge:*<br>0.35%<br> Two Times Return of Purchase Payment GMAB<br>*Maximum Charge:*<br>0.50%<br>*Current Charge:*<br>0.35% | &nbsp;&nbsp;&nbsp;&nbsp; •  These benefits terminate upon a full withdrawal or annuitization of the full Contract Value and at the end of the specified benefit period.<br> •  The GMABs are not available under the Transitions Package Plans.<br> •  The GMABs become irrevocable 30 calendar days after your election of the benefit is effective.<br> •  Any Purchase Payments made after the second Contract Year following the effective date of your election of the benefit, will increase the cost of the GMAB without a corresponding increase in the benefit.<br> •  If your Contract Value is greater than your benefit amount as of the end of the benefit period, we will not refund to you the charges we have assessed against your Contract for electing this feature.<br> •  You may not elect the two times return of Purchase Payment GMAB feature once you or the Annuitant, if the Contract is owned by a non-natural person, reach Age 80 (for Contracts issued outside of New York). |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Return of Purchase**<br>**Payment GMIB**<br> **3% GMIB**<br> **5% GMIB** | The GMIB ensures the availability of a minimum amount when you choose to apply your Contract Value to an Annuity Option. | Transitions Custom Plan: Optional | For Transitions<br>Custom Plan:<br> Return of Purchase<br>Payment GMIB<br>*Maximum Charge:*<br>0.20%<br>*Current Charge:*<br>0.05%<br> 3% GMIB<br>*Maximum Charge:*<br>0.30%<br>*Current Charge:*<br>0.20%<br> 5% GMIB<br>*Maximum Charge:*<br>0.55%<br>*Current Charge:*<br>0.35% | &nbsp;&nbsp;&nbsp;&nbsp; •  The GMIBs are not available under the Transitions Package Plans<br> •  The GMIBs become irrevocable 30 calendar days after your election of the benefit is effective.<br> •  The guaranteed annuitization value is only available when you apply the full amount of your Contract Value to an approved Annuity Option.<br> •  The maximum guaranteed annuitization value is 200% of your Purchase Payments adjusted for withdrawals.<br> •  Accumulation of the benefit will stop when the Annuitant reaches Age 80 or the maximum guaranteed annuitization value is achieved, whichever occurs first.<br> •  You may not elect the GMIB feature once the Annuitant reaches Age 80.<br> •  You may apply the guaranteed annuitization value to an Annuity Payment option once the GMIB has been in effect for seven years and the Annuitant reaches Age 60.<br> •  You can apply the benefit only to receive fixed payments from any life contingent Annuity Option.<br> •  If you elect either the 3% or 5% GMIB, we will not credit any interest to your guaranteed annuitization value for the entire Contract Year if your Contract Value invested in The Fixed Accounts and the money market Funds becomes 30% or greater of your total Contract Value at any time during the Contract Year, unless it is due solely to market fluctuation. |
| &nbsp;&nbsp; **Equalizer Benefit** | The Equalizer Benefit can provide a credit to your Contract Value at the end of the tenth Contract Year, and every five year Contract period thereafter. | Transitions Custom Plan: Optional | For Transitions Custom Plan:<br> *Maximum Charge:*<br>0.60%<br>*Current Charge:*<br>0.50% | &nbsp;&nbsp;&nbsp;&nbsp; •  The Equalizer Benefit is not available with the Transitions Package Plans<br> •  You cannot elect this feature if you or the oldest Joint Owner (or an Annuitant, if the Contract is owned by a non-natural person) is Age 70 or older.<br> •  We will pay the benefit only until you or the oldest Joint Owner (or Annuitant if the Contract is owned by a non-natural person) reaches Age 80.<br> •  We will limit individual payments of the benefit to 40% of the amount of your total Purchase Payments less any withdrawals. |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **10%/20% Free**<br>**Withdrawal Feature**<br> **15%/Cumulative to 30%**<br>**Free Withdrawal Feature** | These features provide additional free withdrawal amounts for the standard free withdrawal feature under the Transitions Custom Plan. | Transitions Package III: 15%/Cumulative to 30% Free Withdrawal Feature is standard<br> Transitions Custom Plan: Both free withdrawal features are optional | For Transitions Custom Plan:<br> 10%/20% Free<br>Withdrawal Feature<br>*Maximum Charge:*<br>0.25%<br>*Current Charge:*<br>0.25%<br> 15%/Cumulative to<br>30% Free Withdrawal Feature<br>*Maximum Charge:*<br>0.15%<br>*Current Charge:*<br>0.15% | &nbsp;&nbsp;&nbsp;&nbsp; •  These benefits terminate upon a full withdrawal or annuitization of the full Contract Value.<br> •  The 10%/20% Free Withdrawal Amount Feature and the 15%/Cumulative to 30% Free Withdrawal Feature are not available with Transitions Packages I & II |
| &nbsp;&nbsp; **5 Year CDSC**<br> **9 Year CDSC** | These features provide<br>additional CDSC schedules<br>under the Transitions<br>Custom Plan. | Transitions Custom Plan: Optional | For Transitions<br>Custom Plan:<br> 5 Year CDSC<br>*Maximum Charge:*<br>0.20%<br>*Current Charge:*<br>0.20%<br> 9 Year CDSC<br>0.10% Credit to<br>Contract Value | &nbsp;&nbsp;&nbsp;&nbsp; •  These benefits terminate upon a full withdrawal or annuitization of the full Contract Value.<br> •  The 5 Year CDSC and the 9 Year CDSC are not available with the Transitions Package Plans |
| &nbsp;&nbsp; **Automatic Rebalancing**<br>**Program** | Automatically rebalances the Sub-Accounts you select to maintain your original percentage allocation of Contract Value. | Optional for Transitions Custom Plan and Transitions Package Plans |  | &nbsp;&nbsp;&nbsp;&nbsp; •  You cannot participate in Separate Account Dollar Cost Averaging Program and Interest Sweep Option. |
| &nbsp;&nbsp; **Separate Account Dollar**<br>**Cost Averaging Program** | Automatically transfers a specific amount of Contract Value from a single Sub-Account to other Sub-Accounts you have selected, at set intervals. | Optional forTransitions Custom Planand Transitions Package Plans |  | &nbsp;&nbsp;&nbsp;&nbsp; •  You cannot participate in Automatic Rebalancing Program and Interest Sweep Option. |
| &nbsp;&nbsp; **Systematic Withdrawal** **Program** | Automatically withdraws a specific amount of Contract Value proportionally from all investment options you have selected unless you specify otherwise. | Optional for Transitions Custom Plan and Transitions Package Plans |  | &nbsp;&nbsp;&nbsp;&nbsp; •  In order to participate in this program:<br>(1) there must be at least $5,000 in<br> Contract Value, and<br>(2) the minimum withdrawal amount<br> must be $100.<br> •  You cannot participate in the Systematic Withdrawal Program if you are currently receiving a waiver of CDSC under the Nursing Home Waiver Benefit. |
| &nbsp;&nbsp; **Interest Sweep Option** | Automatically transfers earnings from your Contract Value in The Fixed Account to any one Fund or combination of Sub-Accounts you select. | Optional for Transitions Custom Plan and Transitions Package Plans |  | &nbsp;&nbsp;&nbsp;&nbsp; •  You cannot also participate in the Automatic Rebalancing Program, Separate Account Dollar Cost Averaging Program, DCA Fixed Account, an Asset Allocation Program, |

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| &nbsp;&nbsp; **Benefit** | **Purpose** | **Benefit is**<br>**Standard**<br>**or**<br>**Optional** | **Fee** | **Restrictions/Limitations**  |
| &nbsp;&nbsp; **Nursing Home and Hospital** **Withdrawal Benefit** | Allows withdrawal of some or all Contract Value without incurring a CDSC if admitted to a licensed nursing care facility or accredited hospital. | Transitions Packages II and III: Standard<br> Transitions Custom Plan:<br>Optional | For Transitions Custom Plan:<br> *Maximum Charge:*<br>0.10%<br>*Current Charge:*<br>0.05% Value | &nbsp;&nbsp;&nbsp;&nbsp; •  This feature is not available with Transitions Package I.<br> •  Confinement must begin after the Issue Date.<br> •  Each withdrawal request must be made one year or more after the Issue Date.<br> •  Confinement must be for at least 90 consecutive calendar days and must be prescribed by a state licensed medical practitioner.<br> •  Cannot also participate in a Systematic Withdrawal Program.<br> •  May not be available in all states. See "Appendix Q – State Variations of Certain Contract Features. |
| &nbsp;&nbsp; **Electronic Document** **Delivery Credit** | We will provide an annual $24 credit to your Contract on your Contract Anniversary if you are participating in our e-Documents Program. | Optional for Transitions Custom Plan and Transitions Package Plans | $24 annual Contract credit | &nbsp;&nbsp;&nbsp;&nbsp; •  The Electronic Document Delivery Credit may be subject to the assessment of a Contingent Deferred Sales Charge upon withdrawal or if you elect to receive an Annuity Payment.<br> •  We reserve the right to modify or terminate this feature at any time. |
| &nbsp;&nbsp; **Case Size Credit** | We will provide a credit to your Contract if your Contract Value exceeds a certain average Contract Value as of the end of each Contract Year. | Optional for Transitions Custom Plan and Transitions Package Plans | 0.05%-0.10% credit depending upon case size | &nbsp;&nbsp;&nbsp;&nbsp; •  None |

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Some of the benefits identified in the Benefits Available Under the Contract table are described in more detail following the table and other benefits are disclosed in more detail in other sections of the prospectus.

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Death Benefit

**Death of Owner During the Accumulation Phase**

If you, or any Joint Owner, die during the Accumulation Phase, we will pay a death benefit to the primary Beneficiary. If any Owner dies, we will treat the surviving Owner as the primary Beneficiary and treat any other Beneficiary designation, on record at the time of death, as a contingent Beneficiary, unless both Joint Owners have submitted a Written Request to our Service Center, in Good Order, requesting otherwise.

The Beneficiary may request that the death benefit be paid under one of the death benefit options. If the sole primary Beneficiary is your spouse and your Contract is a Non-Qualified Contract or is held as a traditional IRA (including SEP IRAs) or Roth IRA, he or she may elect to become the Owner of the Contract by continuing the Contract at the death benefit amount payable.

**Death Benefit During the Accumulation Phase**

The death benefit depends upon the death benefit feature in effect at the time of your death and the Age of the oldest Joint Owner (or the Annuitant's death and Annuitant's Age, if the Owner is a non-natural person).

If you are Age 80 or beyond when you elect a death benefit feature or transfer between Transition Packages, the only death benefit features that you may elect are the basic death benefit and the basic death benefit with annual ratchet feature.

**If your death benefit amount is greater than your Contract Value at the time you transfer between the Transitions Packages or** **change death benefit features under the Transitions Custom Plan, the change in death benefit features may result in a decrease** **in your death benefit amount. Please contact your registered representative for more information on the impact of changing** **death benefit features after we issue your Contract.**

**Adjusted for Any Withdrawals or Less Any Withdrawals**

In this prospectus we describe the formulas we use to determine death benefit amounts. In some formulas we use the language "adjusted for any withdrawals" and in other formulas we use the language "less any withdrawals." These phrases have different meanings.

**Adjusted for Any Withdrawals**

If you take a withdrawal, we adjust your death benefit by using the percentage of Contract Value withdrawn to lower the death benefit by the same percentage. We use the phrase ''adjusted for any withdrawals'' to describe this treatment of withdrawals within our formulas. Because this adjustment uses the percent of Contract Value withdrawn, the death benefit may be reduced by more than the actual dollar amount of the withdrawal. The reduction will be greater when the value of your Contract investment options is lower due to market performance or other variables.

**Less Any Withdrawals**

If you take a withdrawal, we lower your death benefit by subtracting the dollar amount of the withdrawal. We use the phrase "less any withdrawals" to describe this treatment of withdrawals within our formulas.

**Transitions Custom Plan**

There are a number of death benefit features available under the Transitions Custom Plan. However, certain death benefit features may not be available in all states.

You may elect only one death benefit feature at a time. If you do not elect a death benefit feature when we issue your Contract, the death benefit feature under your Contract will be the basic death benefit. We do not assess an additional charge for the basic death

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benefit. However, we will provide your Contract with a credit or assess an additional charge to your Contract if you elect one of the other death benefit features. You may add or terminate a death benefit feature on any Contract Anniversary as long as we receive, in Good Order, Written Notice of your intention to do so at our Service Center at least seven calendar days prior to your Contract Anniversary date. Please refer to ''Additional Transitions Custom Plan Contract Features'' for more information.

**Basic Death Benefit**

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies). Prior to you reaching Age 80, the death benefit is the greater of:

• your
 Contract Value; or

• your
 Purchase Payments, less any withdrawals and any applicable charges.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any Withdrawals.''

**At Age 80 and beyond, the death benefit is your Contract Value as of the Business Day we receive proof of death and election of** **the payment method in Good Order at our Service Center.**

If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount. If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the death benefit amount.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Transitions Package I**

The death benefit feature available under Transitions Package I is the basic death benefit.

**Basic Death Benefit**

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies). Prior to you reaching Age 80, the death benefit is the greater of:

• your
 Contract Value; or

• your
 Purchase Payments, less any withdrawals and any applicable charges.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any Withdrawals.''

**At Age 80 and beyond, the death benefit is your Contract Value as of the Business Day we receive proof of death and election of** **the payment method in Good Order at our Service Center.**

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If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount. If the Contract is owned by a non-natural person, we will use the Age of Annuitant to determine the death benefit amount.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Transitions Package II**

The death benefit feature available under Transitions Package II is the basic death benefit with 5% roll-up feature. In certain states, the death benefit feature available under Transitions Package II may be the basic death benefit with 3 year reset feature.

**Basic Death Benefit with 5% Roll-up Feature**

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies). The death benefit is the greatest of:

• your
 Contract Value; or

• the
 roll-up feature value; or

• your
 Purchase Payments less any withdrawals and applicable charges.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any Withdrawals.''

We recalculate the roll-up feature value when we receive a Purchase Payment from you or if you make a withdrawal as follows:

• The
 roll-up feature value is equal to the accumulation at interest of all Purchase Payments adjusted for any withdrawals and applicable
 charges, but not more than twice the sum of Purchase Payments adjusted for any withdrawals and applicable charges.
 We will use an effective annual rate of interest of 5% in the following calculations for any period prior to you reaching
 Age 80 and 0% thereafter.

• When
 a Purchase Payment is made, the roll-up feature value is equal to the most recently calculated roll-up feature value accumulated
 to the date of the Purchase Payment plus the Purchase Payment.

• When
 a withdrawal is taken, the roll-up feature value is equal to the most recently calculated roll-up feature value accumulated
 to the date of the withdrawal reduced by an adjustment for withdrawals. The adjustment for withdrawals is equal
 to:

○ the
 withdrawal amount, including any applicable charges, divided by your Contract Value immediately prior to the withdrawal;

○ with
 the result multiplied by the most recently calculated roll-up feature value accumulated to the date of withdrawal.

• On
 any other date, the roll-up feature value is equal to the most recently calculated roll-up feature accumulated to that date.

If you elect Transitions Package II when we issue your Contract, the initial roll-up feature value will be equal to your initial Purchase Payment. If you transfer to Transitions Package II from Transitions Package III, we will calculate your initial roll-up feature value as if you elected Transitions Package II when we issued your previous Transitions Package. If you transfer to Transitions Package II from Transitions Package I, your Contract Value on the effective date of the transfer will act as your initial roll-up feature value, subject to the cap of two times the total of all Purchase Payments adjusted for any withdrawals.

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If you transfer from Transitions Package II to Transitions Package I or III, the roll-up feature will not be in effect and the death benefit will be reset to the death benefit available under your new Transitions Package.

If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount.

If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the death benefit amount.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Basic Death Benefit with 3 Year Reset Feature**

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies). The death benefit will be the greatest of:

• your
 Contract Value; or

• the
 3 year reset feature value; or

• your
 Purchase Payments, less any withdrawals and applicable charges.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any Withdrawals.''

Prior to you reaching Age 80, we will recalculate the 3 year reset feature value on each 3 year Contract Anniversary following the date your election of this death benefit is effective or when we receive your Purchase Payment or you take a withdrawal as follows:

• On
 each 3 year Contract Anniversary date following the date your election of this death benefit is effective, the 3 year reset feature
 value is equal to your Contract Value at that time. This value may be higher or lower than the prior 3 year reset feature
 value.

• When
 a Purchase Payment is made, the 3 year reset feature value is equal to the most recently calculated 3 year reset feature value
 plus the Purchase Payment.

• When
 a withdrawal is taken, the 3 year reset feature value is equal to the most recently calculated 3 year reset feature value, reduced
 by an adjustment for withdrawals. The adjustment for withdrawals is equal to:

○ the
 withdrawal amount, including any applicable charges, divided by your Contract Value immediately prior to the withdrawal;

○ with
 the result multiplied by the most recently calculated 3 year reset feature value.

At Age 80 and beyond, the 3 year reset feature value is the 3 year reset feature value at Age 80, adjusted for subsequent Purchase Payments and withdrawals pursuant to the 3 year reset feature value calculation described in 2 and 3 above.

If you elect Transitions Package II when we issue your Contract, the initial 3 year reset feature value will be equal to your initial Purchase Payment. If you transfer to Transitions Package II from Transitions Package I or III after we issue your Contract, the initial 3 year reset feature value will be equal to your Purchase Payments less any withdrawals and applicable charges. If you transfer from Transitions Package II to Transitions Package I or III, the 3 year reset feature will not be in effect and the death benefit will be reset to the death benefit available under your new Transitions Package.

If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount. If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the death benefit amount.

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We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Transitions Package III**

The death benefit feature available under Transitions Package III is the basic death benefit with annual ratchet feature. In addition, we will automatically add the earnings enhancement benefit to your basic death benefit with annual ratchet feature. If you elect Transitions Package III after Age 80, the earnings enhancement benefit will have no value.

**Basic Death Benefit with Annual Ratchet Feature**

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies). The amount of the death benefit will be the greatest of:

• your
 Contract Value; or

• the
 highest anniversary value reduced by an adjustment for withdrawals and increased by any Purchase Payments; or

• the
 amount of Purchase Payments you have made to the Contract less any withdrawals.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any Withdrawals.''

The Highest Anniversary Value

If you elect Transitions Package III when we issue your Contract, your initial highest anniversary value is equal to your initial Purchase Payment. After we issue your Contract if you transfer to Transitions Package III then your initial highest anniversary value equals your Contract Value on the date the transfer to Transitions Package III is effective. If you transfer from Transitions Package III to Transitions Package I or II, the annual ratchet feature will not be in effect and the death benefit will be reset to the death benefit available under your new Transitions Package.

On each Contract Anniversary prior to Age 80 the highest anniversary value will be recalculated and set to equal the greater of:

• the
 most recently calculated highest anniversary value; or

• your
 Contract Value on the date of the recalculation.

<br>Age 80 refers to the oldest Owner's Age or, if the Owner is a non-natural person, the Annuitant's Age.<br>On dates other than the Contract Anniversary, we will recalculate the highest anniversary value each time you make a Purchase Payment or a withdrawal. We will increase it by any Purchase Payments and reduce it by an adjustment for any withdrawals.

**At Age 80 and above, the highest anniversary value will no longer change and will remain as last calculated except we will** **increase it if you make subsequent Purchase Payments and we will adjust it for any subsequent withdrawals. Age 80 refers to** **the oldest Owner's Age or, if the Owner is a non-natural person, the Annuitant's Age.**

If you transfer from Transitions Package III to Transitions Package I or II, the basic death benefit with annual ratchet feature will not be in effect and the death benefit will be reset to the death benefit available under your new Transitions Package.

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References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

Adjustment for Withdrawals

When we adjust Purchase Payments for subsequent withdrawals we look at the withdrawal amount, divide it by your Contract Value immediately prior to the withdrawal and then multiply that by the most recently adjusted Purchase Payments prior to the withdrawal.

When we adjust the highest anniversary value for subsequent withdrawals we look at the withdrawal amount, divide it by your Contract Value immediately prior to the withdrawal and then multiply that by the most recently calculated highest anniversary value.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

**Earnings Enhancement Benefit**

Subject to state availability, the earnings enhancement benefit acts as a supplement to the basic death benefit with annual ratchet feature. If you elect Transitions Package III after you reach Age 80, the earnings enhancement benefit will have no value.

The additional benefit amount is a percentage of your Contract's earnings since you last elected Transitions Package III to the date we determine the death benefit amount. For the purposes of this benefit, we define earnings as the difference between:

• your
 Contract Value and

• your
 Purchase Payments less withdrawals

as of the date of your death.

We base the applicable percentage upon your Age as of the date of your last election of Transitions Package III as outlined in the following table:

---

| | |
|:---|:---|
| **Ages** | **Percentage of**<br>**Earnings** |
| 0 – 69 | 40% |
| 70 – 72 | 25% |
| 73 – 75 | 18% |
| 76 – 78 | 11% |
| 79 – 80 | 7% |

---

If your Age is less than 70 as of the date your election of Transitions Package III is effective, this benefit is subject to a maximum benefit amount of 100% of your Purchase Payments less withdrawals and any applicable charges. If your Age is 70 or over as of the date your election of Transitions Package III is effective, this benefit is subject to a maximum of 40% of your Purchase Payments less withdrawals and any applicable charges.

If you transfer to Transitions Package III after we issue your Contract, the Purchase Payment amount that is used in determining your benefit under Transitions Package III will be equal to the greater of your Contract Value or your Purchase Payments less any withdrawals as of the effective date of your transfer to Transitions Package III. For the purposes of this benefit, we will take any withdrawals from earnings first.

If you transfer from Transitions Package III to Transitions Package I or II, the Earnings Enhancement Benefit will not be in effect.

If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount. If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the death benefit amount.

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We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Death Benefit Payment Options During the Accumulation Phase**

The availability of certain death benefit options may be limited for Qualified Contracts in order to comply with RMD rules.

For Non-Qualified Contracts, each Beneficiary must elect the death benefit to be paid under one of the following options in the event that a death benefit becomes payable during the Accumulation Phase:

• **Option 1** – Lump
 sum payment of the death benefit within five years of the date of death.

• **Option 2** – Payment
 of the death benefit under an Annuity Option over the lifetime of the Beneficiary or over a period not extending
 beyond the life expectancy of the Beneficiary. Distribution must begin within one year of the date of any Owner's death.

For Qualified Contracts, each Beneficiary must elect the death benefit to be paid under one of the following options in the event that a death benefit becomes payable during the Accumulation Phase:

• **Option 1** – Lump
 sum payment of the death benefit by the end of the calendar year that contains the tenth anniversary of your
 death (fifth anniversary of your death if you do not have a designated beneficiary as defined for purposes of IRC Section
 401(a)(9), including where your beneficiary is your estate or certain trusts). If you die after reaching the age at which RMDs
 must begin, your beneficiary may not elect to defer payment of the lump sum beyond the end of the calendar year after
 the year of your death.

• **Option 2** – If
 the Beneficiary is your surviving spouse, or is not more than 10 years younger than you, payment of the death benefit
 under an Annuity Option over the lifetime of the Beneficiary or over a period not extending beyond the life expectancy
 of the Beneficiary. Distribution must generally begin by the end of the calendar year following the year of your death.

• **Option 3** – If
 the Beneficiary is your surviving spouse, or is not more than 10 years younger than you, payment of the death benefit
 from a deferred annuity Contract over the life expectancy of the Beneficiary through a series of non-annuitized withdrawals
 made at least annually. Distribution must generally begin by the end of the calendar year following the year of your
 death. Additional deferral may be available for a spouse Beneficiary. Additional withdrawals, including full withdrawals,
 are available. This option may not be available if there are multiple Beneficiaries. See the section below entitled
 "Beneficiary IRA" for rules and restrictions.

**Additional Option for a Spouse Who is the Sole Primary Beneficiary**

A surviving spouse who is the sole primary Beneficiary under a Contract that is either Non-Qualified or is held as a traditional IRA (including SEP IRAs) or Roth IRA may elect Option 1, Option 2, or may elect to continue the Contract. Generally, if the Contract is continued then:

• the
 spouse's initial Contract Value will be equal to the death benefit that would have been payable if the lump sum distribution
 had been elected;

• all
 applicable Contract features and benefits will be in the surviving spouse's name; and

• the
 surviving spouse will exercise all of the Owner's rights under the Contract.

Exceptions are as follows:

• if
 at the time the Owner purchased the Contract the surviving spouse was over the maximum Contract Issue Age, then the Contract
 cannot be continued;

• if
 at the time the Owner purchased the Contract the surviving spouse was over the maximum allowable Age for electing a certain
 feature, then the feature is not available for continuance, but the Contract may be continued.

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If the sole primary Beneficiary is a domestic partner or civil union partner, as defined under applicable state laws, we will treat him or her as a spouse for this provision, and he or she may elect to Continue the Contract as described herein. However, a domestic partner or civil union partner cannot elect to continue the Contract if it is a traditional IRA or Roth IRA. Since current federal tax law does not define a spouse to include a domestic partner or civil union partner, such domestic partner or civil union partner who elects to continue the Contract must still meet the distribution requirements of IRC Section 72(s). In order to meet these requirements, the amount of any gain in the Contract will become subject to income tax at the time the election to continue the Contract is made.

The right to continue the Contract by a surviving spouse, a domestic partner, or a civil union partner can only be exercised once while the Contract is in effect.

See ''Taxes – Civil Unions and Domestic Partnerships'' if you are in a domestic partnership or civil union.

**Lump Sum Payments**

If a lump sum payment is requested, we will pay the amount within seven calendar days after we receive due proof of death and election of the payment method in Good Order at our Service Center, unless we are required to suspend or delay payment.

**Beneficiary IRA**

Beneficiary, Inherited, Legacy or ''Stretch'' IRAs are all terms used to describe an IRA that is used exclusively to distribute death proceeds of an IRA or other qualified investment to the beneficiary over that beneficiary's life expectancy in order to meet the Required Minimum Distribution (RMD) rules. Upon the contract owner's death under an IRA or other qualified contract, an ''Eligible Designated Beneficiary'' may generally establish a Beneficiary IRA by either purchasing a new annuity contract or, in some circumstances, by electing the Beneficiary IRA payout option under the current contract. Until withdrawn, amounts in a Beneficiary IRA continue to be tax-deferred. Amounts withdrawn each year, including amounts that are required to be withdrawn under the RMD rules, are subject to tax.

If the contract owner died on or before December 31, 2019 (on or before December 31, 2021 for participants of a governmental plan or a plan maintained pursuant to a collective bargaining agreement), an individual designated beneficiary, and certain trusts as beneficiary, are treated as Eligible Designated Beneficiaries, and can elect to take distributions over their life expectancy (life expectancy of the oldest trust beneficiary).

However, if the contract owner dies on or after January 1, 2020 (on or after January 1, 2022 for participants of a governmental plan or a plan maintained pursuant to a collective bargaining agreement), only certain designated beneficiaries are treated as Eligible Designated Beneficiaries, and we will only offer the Beneficiary IRA payout option to a designated beneficiary who either (1) is the surviving spouse of the deceased qualified plan participant or IRA owner or, (2) is not more than 10 years younger than the deceased qualified plan participant or IRA owner. In the future, we may allow additional classes of Eligible Designated Beneficiaries to elect the Beneficiary IRA payout option.

See "Taxes – Required Minimum Distributions for Qualified Contracts" for more information.

Eligibility Requirements/Restrictions:

If a Beneficiary(ies) elects to establish a Beneficiary IRA after the death of the Owner, or if a Contract was issued as a Beneficiary IRA, the following rules apply:

• For
 a contract with a single Beneficiary, the Beneficiary will have the option of electing a Beneficiary IRA  payout option under
 the Contract. Should the Beneficiary decide to elect the Beneficiary IRA payout option under the current Contract, any withdrawals
 in excess of the RMD will not be subject to a CDSC.

• For
 a contract with multiple Beneficiaries, a Beneficiary IRA payout option is not available under the Contract. However, a Beneficiary
 wishing to establish a Beneficiary IRA may elect a direct transfer of the lump sum death benefit to a Beneficiary IRA
 established for their benefit.

• If
 a contract was issued as a Beneficiary IRA, any withdrawals under a new Beneficiary IRA Contract in excess of the  RMD may
 be subject to a CDSC as indicated by the terms of the Contract purchased.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

• The
 source of funds to be invested must be from a traditional IRA, SEP IRA, SIMPLE IRA, Beneficiary IRA, TSA, 401(a) or
 a Qualified Employee Plan (includes Pension Plan, Money Purchase Pension Plan, Profit Sharing Plan, Keogh (HR10), Target
 Benefit Plan).

• The
 annuity contract will be titled in the Beneficiary's name as Beneficiary for the deceased Owner. The Beneficiary must be the
 Annuitant, and the Annuitant cannot be changed.

• For
 non-spousal Beneficiary IRAs, RMDs must begin by December 31st of the year following the year of the date of the Owner's
 death. For spousal Beneficiary IRAs, RMDs may be deferred until the year for which the original Owner would have
 been required to begin RMDs. The RMD amount will generally be calculated based on the Beneficiary's life expectancy
 and will be withdrawn from all investment accounts in which Funds are invested in the ratio that your value in each
 bears to your Contract Value. If the original Owner died after RMDs were required to begin, and was younger than the Beneficiary,
 the RMD amount may be calculated based on the original Owner's life expectancy in the year of his or her death.
 If there is a Beneficiary IRA previously established with another carrier and an RMD is required in the current calendar
 year, we will process the RMD. If, however, an RMD is not required in the current calendar year, an RMD will not be
 processed until the year it is required.

• The
 Contract Value at time the Beneficiary IRA is established will be equal to either the death benefit that would have been payable
 to the Beneficiary if a lump sum distribution had been elected, or, if a Contract is issued as a Beneficiary IRA, the amount
 transferred to the Contract.

• If
 the original owner died before January 1, 2020 (before January 1, 2022 for participants of a governmental plan or a plan maintained
 pursuant to a collective bargaining agreement) and the Beneficiary is a trust, a Beneficiary IRA may only be established
 if the trust qualifies as a ''see-through'' trust. For see-through trusts, RMDs must be calculated based upon
 the life expectancy
 of the oldest trust beneficiary and the oldest trust beneficiary must be the Annuitant. In order to be a see-through
 trust, the trust must be valid under state law and be irrevocable, and all beneficiaries, current and future, must be identifiable
 from the trust instrument. If any beneficiary of the trust is not an individual, the trust is not a see-through trust and
 cannot establish a Beneficiary IRA. If the original Owner died after December 31, 2019 (after December 31, 2021 for participants
 of a governmental plan or a plan maintained pursuant to a collective bargaining agreement), we will not offer a Beneficiary
 IRA to a trust.

• Additional
 contributions cannot be applied to the Beneficiary IRA.

• If
 a beneficiary elects the Beneficiary IRA payout option under a Contract, upon the death of the Annuitant of the Beneficiary
 IRA, any remaining Contract Value will be paid the the succeeding Beneficiary in a lump sum or over the Annuitant's
 remaining life expectancy as determined under the applicable IRS table, but in no case may payments extend beyond
 the end of the calendar year that contains the tenth anniversary of the Annuitant's death.

• If
 a contract was issued as a Beneficiary IRA, upon the death of the Annuitant of the Beneficiary IRA, a death benefit, under the
 terms of the Contract, will be paid to the succeeding Beneficiary in a lump sum or over the Annuitant's remaining life expectancy
 as determined by the applicable IRS table, but in no case may payments extend beyond the end of the calendar year
 that contains the tenth anniversary of the Annuitant's death.

• If
 a Beneficiary IRA is established under the Contract described in this prospectus, the following optional features are unavailable:
 the Guaranteed Minimum Accumulation Benefits and the Guaranteed Minimum Income Benefits.

• A
 Beneficiary IRA may only be established by the Beneficiary of the IRA owner/qualified plan participant whose death triggered
 the RMD requirements of IRC Section 401(a)(9). A Beneficiary IRA may not be established as a ''second generation''
 Beneficiary IRA by a successor Beneficiary.

• Joint
 Ownership of a Beneficiary IRA is not allowed.

• Additional
 rules may apply. Please consult your registered representative for further information.

• We
 have the right to modify, suspend or terminate the Beneficiary IRA program at any time without prior notification.

**Beneficiaries should consult a qualified tax adviser for advice prior to establishing a Beneficiary IRA.**

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**Death of Owner During the Income Phase**

Upon any Owner's death during the Income Phase, if the Annuitant is still alive, the surviving Owner will retain the ownership of the Contract. If there is no surviving Owner, the Beneficiary will become the Owner. Any remaining Annuity Payments under the Annuity Option elected will continue to be paid at least as rapidly as under the method of distribution in effect at such Owner's death. For Qualified Contracts, the Beneficiary(ies) may be required to receive an adjusted payment stream in order to comply with RMD rules that apply upon the Owner/Annuitant's death. If the Beneficiary is not an ''Eligible Designated Beneficiary'' as defined by IRC Section 401(a)(9), Annuity Payments may only continue through the end of the calendar year that contains the tenth anniversary of the Owner/Annuitant's death, even if a longer Annuity Payment option was elected, including a Joint and Last Survivor Annuity Option where the Joint Annuitant is still living.

If you, or any Joint Owner, die during the Income Phase, the primary Beneficiary will become the Owner. If any Joint Owner dies, we will treat the surviving Joint Owner as the primary Beneficiary and treat any other Beneficiary designation, on record at the time of death, as a contingent Beneficiary, unless both Joint Owners have submitted a Written Request to our Service Center, in Good Order, requesting otherwise.

**Death of Annuitant**

If the Annuitant, who is not the Owner or Joint Owner, dies during the Accumulation Phase, you can name a new Annuitant subject to our approval. If you do not name an Annuitant within 30 calendar days of the death of the Annuitant, the oldest Owner will become the Annuitant. However, if the Owner is a non-natural person and the Annuitant dies, you may not name a new Annuitant. In this case we will treat the death of the Annuitant as the death of the Owner and pay the death benefit as described in the ''Death of Owner During the Accumulation Phase'' and ''Death of Owner During the Income Phase'' sections.

You cannot name a new Annuitant on Contract Value that has been applied to an Annuity Option. Upon the death of the last surviving Annuitant on or after the Annuity Date, the death benefit, if any, is as specified in the Annuity Option elected. We will pay death benefits at least as rapidly as under the method of distribution in effect at the Annuitant's death. For Qualified Contracts, the Beneficiary(ies) may be required to receive an adjusted payment stream in order to comply with RMD rules that apply upon the Owner/Annuitant's death. If the Beneficiary is not an ''Eligible Designated Beneficiary'' as defined by IRC Section 401(a)(9), Annuity Payments may only continue through the end of the calendar year that contains the tenth anniversary of the Owner/ Annuitant's death, even if a longer Annuity Payment option was elected, including a Joint and Last Survivor Annuity Option where the Joint Annuitant is still living.

**Due Proof of Death**

For purposes of determining due proof of death, we require:

• a
 certified death certificate; or

• a
 certified decree of a court of competent jurisdiction as to the finding of death; or

• any
 other proof satisfactory to us.

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Additional Transitions Custom Plan Contract Benefits

**Overview**

For an additional charge or credit, certain features are available for you if you elect the Transitions Custom Plan. You must elect these features when you apply for a Contract unless otherwise stated. If you elect an additional feature after you apply for a Contract, the effective date of your election will be on your Contract Anniversary date immediately following your election. If you elect an additional feature, it will replace the corresponding standard feature available under the Contract. Certain features may not be available in all states.

If you elect one or more of the following additional features, we will deduct a corresponding charge for each feature you elect or provide your Contract with a credit. Charges for the additional features are in addition to the standard Contract expenses.

In the first Contract Year, we base all charges for additional Contract features on your Purchase Payments received by us during that Contract Year. We will assess a charge for each additional Contract feature upon our receipt of each Purchase Payment made to your Contract during your first Contract Year.

At the end of your first Contract Year and at the end of every Contract Year thereafter, we will calculate the charge for each additional Contract feature based on your Contract Value at that time and we will deduct the charge on each Contract Anniversary while the feature is in effect.

If you elect an additional feature after you apply for a Contract, we will deduct the charge on the Contract Anniversary date that the additional feature becomes effective and on each Contract Anniversary date while the feature is in effect.

We will deduct the entire charge proportionally as follows:

(1) first,
 from the Sub-Accounts you are invested in as of the time we deduct the charge(s);

(2) if
 you do not have sufficient value invested in the Sub-Accounts to deduct the entire charge(s) from the Sub-Accounts, then we
 will deduct the entire charge(s) from the Sub-Accounts plus The Fixed Accounts you are invested in as of the time we deduct
 the charge(s) (excluding the Long-Term Guarantee Fixed Accounts); or

(3) if
 you do not have sufficient value invested in the Sub-Accounts and The Fixed Accounts (excluding the Long-Term Guarantee
 Fixed Accounts) to deduct the entire charge(s) from those investment options, then we will deduct the entire charge(s)
 from the Sub-Accounts plus all of The Fixed Accounts you are invested in as of the time we deduct the charge(s).

For Contracts issued in New York, charges will only be deducted from your Contract Value in the Funds. We will not deduct charges from your Contract Value in The Fixed Accounts.

We calculate a charge assessed out of The Fixed Account and Long-Term Guarantee Fixed Accounts on a first-in, first out basis. In other words, we assess the charge attributed to the oldest Purchase Payments first; then we assess the charge attributed to the next oldest Purchase Payment; and so on.

Except for the Electronic Document Delivery Credit, we calculate all credits based on your Contract Value as of the end of the Contract Year. We will apply credits on your next succeeding Contract Anniversary proportionally to the Funds that you are invested in as of the date we calculate the credit. If you are not invested in any of the Funds when we apply the credit, we will automatically apply the credit to a money market Fund.

These credit amounts may be subject to the assessment of a Contingent Deferred Sales Charge upon withdrawal or if you elect to receive an Annuity Payment.

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**Additional Contingent Deferred Sales Charge Features**

**Five Year Contingent Deferred Sales Charge Feature**

The Transitions Custom Plan has a standard seven year Contingent Deferred Sales Charge schedule. For an additional charge of 0.20% annually, you can elect a five year Contingent Deferred Sales Charge schedule instead of the standard seven year Contingent Deferred Sales Charge schedule. You must elect this additional feature at the time you apply for a Contract.

We will assess this charge during the first five Contract Years while the Contingent Deferred Sales Charge schedule is in effect.

The five year Contingent Deferred Sales Charge schedule is as follows:

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| | |
|:---|:---|
| &nbsp;&nbsp; **CDSC – 5-Year Schedule** | &nbsp;&nbsp; **CDSC – 5-Year Schedule** |
| ***Contract Year When Withdrawal is Made or***<br>***Contract Value is Applied to Annuity Option E*** | ***CDSC (as a percentage of amount withdrawn or***<br>***applied to Annuity Option E)*** |
| 1<sup>st</sup> Year | 7% |
| 2<sup>nd</sup> Year | 7% |
| 3<sup>rd</sup> Year | 7% |
| 4<sup>th</sup> Year | 6% |
| 5<sup>th</sup> Year | 5% |
| 6<sup>th</sup> Year and later | 0% |

---

We will not impose a Contingent Deferred Sales Charge upon application of the Contract Value to a Period Certain Annuity under Annuity Option E of at least ten years. See ''Charges and Deductions – Contingent Deferred Sales Charge (CDSC)'' for more information.

**Nine Year Contingent Deferred Sales Charge Feature**

*For additional detail see ''Additional Information about Fees" and ''Appendix C – Contingent Deferred Sales Charge (CDSC) Examples.''*

The Transitions Custom Plan has a standard seven year CDSC schedule. You can elect a nine year CDSC schedule instead of the standard seven year CDSC schedule. If you so elect, we will credit your Contract in an amount equal to 0.10% of your Contract Value as of the end of each Contract Year. We will apply this credit while the CDSC schedule is in effect and on the tenth Contract Anniversary. You must elect this additional feature at the time you apply for a Contract.

The nine year CDSC schedule is as follows:

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| | |
|:---|:---|
| &nbsp;&nbsp; **CDSC – 9-Year Schedule** | &nbsp;&nbsp; **CDSC – 9-Year Schedule** |
| ***Contract Year When Withdrawal is Made or***<br>***Contract Value is Applied to Annuity Option E*** | ***CDSC (as a percentage of amount withdrawn or***<br>***applied to Annuity Option E)*** |
| 1<sup>st</sup> Year | 8% |
| 2<sup>nd</sup> Year | 8% |
| 3<sup>rd</sup> Year | 7% |
| 4<sup>th</sup> Year | 6% |
| 5<sup>th</sup> Year | 5% |
| 6<sup>th</sup> Year | 4% |
| 7<sup>th</sup> Year | 3% |
| 8<sup>th</sup> Year | 2% |
| 9<sup>th</sup> Year | 1% |
| 10<sup>th</sup> Year and later | 0% |

---

We will not impose a CDSC upon application of the Contract Value to a Period Certain Annuity under Annuity Option E of at least ten years. See ''Charges and Deductions – Contingent Deferred Sales Charge (CDSC)'' for more information.

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**Additional Free Withdrawal Features**

For an additional charge, you can elect one of the following free withdrawal features as a replacement for the standard Transitions Custom Plan 10% free withdrawal provision.

**10%/20% Free Withdrawal Feature**

*For additional detail on charge deduction and examples of the operation of the feature see ''Additional Information about Fees'' and ''Appendix D – Free Withdrawal Amount (FWA) Examples.''*

The Transitions Custom Plan has a standard 10% free withdrawal provision. For an additional charge of 0.25% of Contract Value on an annual basis, you can elect the following free withdrawal provision instead of the standard 10% free withdrawal provision:

In your first Contract Year, you may withdraw, without incurring a CDSC, up to 10% of your Purchase Payments reduced by any free withdrawal amount previously taken during the Contract Year. Beginning in the second Contract Year, you may withdraw up to 20% of your Contract Value as of the end of the previous Contract Year, plus 20% of any Purchase Payment received in the current Contract Year, reduced by any free withdrawal amount previously taken during the current Contract Year.

You may take your free withdrawal amount in multiple withdrawals each Contract Year. You must elect this additional feature at the time you apply for a Contract. We will assess the charge for this feature while your CDSC schedule is in effect.

**15%/Cumulative to 30% Free Withdrawal Feature**

The Transitions Custom Plan has a standard 10% free withdrawal provision. For an additional charge of 0.15% annually, you can elect the following free withdrawal provision instead of the standard 10% free withdrawal provision:

In your first Contract Year, you may withdraw, without incurring a Contingent Deferred Sales Charge, up to 15% of your Purchase Payments reduced by any free withdrawal amount previously taken during the Contract Year. Beginning in the second Contract Year, you may withdraw up to 15% of your Contract Value as of the end of the previous Contract Year, plus 15% of any Purchase Payment received in the current Contract Year, reduced by any free withdrawal amount previously taken during the current Contract Year. For partial withdrawals only, you may carry forward any unused portion of the free withdrawal amount into successive years, up to a maximum of 30% of your previous Contract Year-End Contract Value plus any Purchase Payment received in the current Contract Year.

You may take your free withdrawal amount in multiple withdrawals each Contract Year. You must elect this additional feature at the time you apply for a Contract. We will assess this charge while your Contingent Deferred Sales Charge schedule is in effect.

**Additional Death Benefit Features**

There are a number of death benefit features available under the Transitions Custom Plan. However, certain additional death benefit features may not be available in all states.

You may elect only one death benefit feature at a time. If you do not elect a death benefit feature when we issue your Contract, the death benefit feature under your Contract will be the basic death benefit. We do not assess an additional charge for the basic death benefit. However, we will provide your Contract with a credit or assess an additional charge to your Contract if you elect one of the additional death benefit features. You may add or terminate a death benefit feature on any Contract Anniversary as long as we receive, in Good Order, Written Notice of your intention to do so at our Service Center at least seven calendar days prior to your Contract Anniversary date.

If you are Age 80 or beyond when you elect a death benefit feature, the only death benefit features that you may elect are the basic death benefit and the basic death benefit with annual ratchet feature.

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**If your death benefit amount is greater than your Contract Value at the time you change death benefit features under the** **Transitions Custom Plan, the change in death benefit features may result in a decrease in your death benefit amount. Please** **contact your registered representative for more information on the impact of changing death benefit features after we issue** **your Contract.**

**Contract Value Death Benefit**

You can elect the Contract Value death benefit to serve as your Transitions Custom Plan death benefit instead of the basic death benefit. If you so elect, we currently calculate a credit in the amount of 0.05% of your Contract Value as of the end of each Contract Year while this death benefit feature is in effect. We apply the credit on your immediately following Contract Anniversary. We may reduce this credit at any time while you own the Contract, but the credit will never be less than 0.02%.

The Contract Value death benefit is equal to your Contract Value as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center.

**Basic Death Benefit with 3 Year Reset Feature**

You can elect the basic death benefit with 3 year reset feature to serve as your Transitions Custom Plan death benefit instead of the basic death benefit. If you so elect, we currently deduct an additional charge of 0.10% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.20% if you are Age 60 or less; 0.30% if you are Age 61 through Age 70; or 0.70% if you are Age 71 or older.

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies).

The death benefit will be the greatest of:

• your
 Contract Value; or

• the
 3 year reset feature value; or

• your
 Purchase Payments, less any withdrawals and applicable charges.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any Withdrawals.''

Prior to you reaching Age 80, we will recalculate the 3 year reset feature value on each 3 year Contract Anniversary following the date your election of this death benefit is effective or when we receive your Purchase Payment or you take a withdrawal as follows:

(1) On
 each 3 year Contract Anniversary date following the date your election of this death benefit is effective, the 3 year reset feature
 value is equal to your Contract Value at that time. This value may be higher or lower than the prior 3 year reset feature
 value.

(2) When
 a Purchase Payment is made, the 3 year reset feature value is equal to the most recently calculated 3 year reset feature value
 plus the Purchase Payment.

(3) When
 a withdrawal is taken, the 3 year reset feature value is equal to the most recently calculated 3 year reset feature value, reduced
 by an adjustment for withdrawals. The adjustment for withdrawals is equal to:

○ the
 withdrawal amount, including any applicable charges, divided by your Contract Value immediately prior to the withdrawal;

○ with
 the result multiplied by the most recently calculated 3 year reset feature.

At Age 80 and beyond, the 3 year reset feature value is the 3 year reset feature value at Age 80, adjusted for subsequent Purchase Payments and withdrawals pursuant to the 3 year reset feature value calculation described in 2 and 3 above.

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If you elect this death benefit feature after we issue your Contract, the initial 3 year reset feature value on the date your election of this death benefit is effective will be equal to the lesser of your Contract Value or your Purchase Payments, less withdrawals. If you terminate this death benefit feature, your death benefit will be reset to the basic death benefit unless you select another death benefit feature instead.

If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount. If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the death benefit amount.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Basic Death Benefit with 5% Roll-up Feature**

You can elect the basic death benefit with 5% roll-up feature to serve as your Transitions Custom Plan death benefit instead of the basic death benefit. If you so elect, we currently deduct an additional charge of 0.40% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.50% if you are Age 60 or less; 0.75% if you are Age 61 through Age 70; or 1.20% if you are Age 71 or older.

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies).

The death benefit is the greatest of:

• your
 Contract Value; or

• the
 roll-up feature value; or

• your
 Purchase Payments less any withdrawals and applicable charges.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any Withdrawals.''

We recalculate the roll-up feature value when we receive a Purchase Payment from you or if you make a withdrawal as follows:

(1) The
 roll-up feature value is equal to the accumulation at interest of all Purchase Payments adjusted for any withdrawals and applicable
 charges, but not more than twice the sum of Purchase Payments adjusted for any withdrawals and applicable charges.
 We will use an effective annual rate of interest of 5% in the following calculations for any period prior to you reaching
 Age 80 and 0% thereafter.

(2) When
 a Purchase Payment is made, the roll-up feature value is equal to the most recently calculated roll-up feature value accumulated
 to the date of the Purchase Payment plus the Purchase Payment.

(3) When
 a withdrawal is taken, the roll-up feature value is equal to the most recently calculated roll-up feature value accumulated
 to the date of the withdrawal reduced by an adjustment for withdrawals. The adjustment for withdrawals is equal
 to:

○ the
 withdrawal amount, including any applicable charges, divided by your Contract Value immediately prior to the withdrawal;

○ with
 the result multiplied by the most recently calculated roll-up feature value accumulated to the date of withdrawal.

(4) On any other date, the roll-up feature value is equal to the most recently calculated roll-up feature value accumulated to that date.

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If you elect this death benefit feature after we issue your Contract, the initial roll-up feature value on the date your election of this death benefit feature is effective is equal to your Contract Value at that time. If you elect this death benefit feature after we issue your Contract and your prior death benefit feature was not the basic death benefit with combination feature, we must add the earnings enhancement benefit feature to your death benefit. Under these circumstances, the maximum benefit for the roll-up feature value is equal to two times the Contract Value at the time of your election of the feature adjusted for subsequent Purchase Payments and withdrawals. If you elect this death benefit feature after we issue your Contract and your previous death benefit feature was the basic death benefit with combination feature, the 5% roll-up death benefit feature will continue to accrue and the maximum limit will remain the same as under the basic death benefit with combination feature. If you terminate this death benefit feature, your death benefit will be reset to the basic death benefit unless you select another death benefit feature instead.

If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount. If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the death benefit amount.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Basic Death Benefit with Annual Ratchet Feature**

You can elect the basic death benefit with the annual ratchet feature to serve as your Transitions Custom Plan death benefit instead of the basic death benefit. If you so elect, we currently deduct an additional charge of 0.25% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.35% if you are Age 60 or less; 0.55% if you are Age 61 through Age 70; or 0.80% if you are Age 71 or older.

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies).

The amount of the death benefit will be the greatest of:

• your
 Contract Value; or

• the
 highest anniversary value reduced by an adjustment for withdrawals and increased by any Purchase Payments; or

• the
 amount of Purchase Payments you have made to the Contract less any withdrawals.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any Withdrawals.''

The Highest Anniversary Value

If you elect the basic death benefit with annual ratchet feature when we issue your Contract, your initial highest anniversary value is equal to your initial Purchase Payment. If you make your election after we issue your Contract, your initial highest anniversary value equals your Contract Value on the date the election is effective.

On each Contract Anniversary prior to Age 80 the highest anniversary value will be recalculated and set to equal the greater of:

• the
 most recently calculated highest anniversary value; or

• your
 Contract Value on the date of the recalculation.

<br>Age 80 refers to the oldest Owner's Age or, if the Owner is a non-natural person, the Annuitant's Age.

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<br>On dates other than the Contract Anniversary, we will recalculate the highest anniversary value each time you make a Purchase Payment or a withdrawal. We will increase it by any Purchase Payments and reduce it by an adjustment for any withdrawals.

**At Age 80 and above, the highest anniversary value will no longer change and will remain as last calculated except we will** **increase it if you make subsequent Purchase Payments and we will adjust it for any subsequent withdrawals. Age 80 refers to** **the oldest Owner's Age or, if the Owner is a non-natural person, the Annuitant's Age.**

If you elect this death benefit feature after we issue your Contract, the initial highest anniversary value equals the lesser of your Contract Value or your Purchase Payments less withdrawals as of the date the election is effective. If you elect this death benefit feature after we issue your Contract and your previous death benefit feature was the basic death benefit with combination feature, then the annual ratchet feature will continue under this death benefit feature. If you terminate this death benefit feature, your death benefit will be reset to the basic death benefit unless you elect another death benefit feature.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

Adjustment for Withdrawals

When we adjust Purchase Payments for subsequent withdrawals we look at the withdrawal amount, divide it by your Contract Value immediately prior to the withdrawal and then multiply that by the most recently adjusted Purchase Payments prior to the withdrawal.

When we adjust the highest anniversary value for subsequent withdrawals we look at the withdrawal amount, divide it by your Contract Value immediately prior to the withdrawal and then multiply that by the most recently calculated highest anniversary value.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

**Basic Death Benefit with Combination Feature**

You can elect the basic death benefit with the combination feature to serve as your Transitions Custom Plan death benefit instead of the basic death benefit. If you so elect, we currently deduct an additional charge of 0.45% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.50% if you are Age 60 or less; 0.80% if you are Age 61 through Age 70; or 1.25% if you are Age 71 or older.

The basic death benefit with combination feature is a combination of the basic death benefit with 5% roll-up feature and the basic death benefit with annual ratchet feature.

The death benefit paid will be the amount calculated (and adjusted for any applicable charges) as of the Business Day we receive proof of death and election of the payment method in Good Order at our Service Center. From the time the death benefit is determined until complete distribution is made, any amount in a Sub-Account will be subject to investment risk. As a result, the death benefit amount may increase or decrease over time. The risk is borne by the Beneficiary(ies).

The death benefit is the greatest of:

• your
 Contract Value; or

• the
 value of the annual ratchet feature; or

• the
 value of the roll-up feature; or

• your
 Purchase Payments, less any withdrawals and any applicable charges.

For Contracts issued on or after October 1, 2003, subject to state approval and implementation, the words ''less any withdrawals'' are replaced with the words ''adjusted for any withdrawals.'' See ''Death Benefit – Adjusted for Any Withdrawals or Less Any

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Withdrawals.'' Please refer to ''Basic Death Benefit with Annual Ratchet Feature'' and ''Basic Death Benefit with 5% Roll-up Feature'' earlier in this section for an explanation as to how we calculate those two features.

If you elect this death benefit feature after we issue your Contract and your previous death benefit feature was neither the basic death benefit with annual ratchet feature nor the basic death benefit with 5% roll-up feature, your Contract Value on the date your election of this death benefit feature is effective will act as the initial Purchase Payment. If your previous death benefit feature was the basic death benefit with annual ratchet feature, the annual ratchet feature will continue to accrue and the 5% roll-up feature will start accruing at your Contract Value at the time your election of this death benefit feature is effective. If your previous death benefit feature was the basic death benefit with 5% roll-up feature, the 5% roll-up death benefit will continue to accrue subject to its maximum limitation, and the annual ratchet death benefit will start accruing at your Contract Value at the time your election of this death benefit feature is effective.

If you elect this death benefit feature after we issue your Contract and your previous death benefit option was neither the basic death benefit with annual ratchet feature nor the basic death benefit with 5% roll-up feature, we will automatically add the earnings enhancement death benefit feature to your death benefit as of the time your election of this death benefit feature is effective. If you terminate this death benefit feature, your death benefit will be reset to the basic death benefit unless you select another death benefit feature instead.

If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount. If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the death benefit amount.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Earnings Enhancement Benefit Feature**

For an additional charge, you can elect the earnings enhancement benefit to supplement any death benefit feature you have elected under the Transitions Custom Plan. If you so elect, the charge we deduct will depend upon the death benefit feature you have elected. We deduct an additional charge currently at the following rates:

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| | |
|:---|:---|
| &nbsp;&nbsp; **Death Benefit Feature** | **Charge** |
| &nbsp;&nbsp;&nbsp;&nbsp; Basic Death Benefit | 0.25% (annually) |
| &nbsp;&nbsp;&nbsp;&nbsp; Contract Value Death Benefit | 0.30% (annually) |
| &nbsp;&nbsp;&nbsp;&nbsp; Basic Death Benefit with 3 Year Reset Feature | 0.20% (annually) |
| &nbsp;&nbsp;&nbsp;&nbsp; Basic Death Benefit with 5% Roll-up Feature | 0.15% (annually) |
| &nbsp;&nbsp;&nbsp;&nbsp; Basic Death Benefit with Annual Ratchet Feature | 0.15% (annually) |
| &nbsp;&nbsp;&nbsp;&nbsp; Basic Death Benefit with Combination Feature | 0.15% (annually) |

---

We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.45%.

The additional benefit amount is a percentage of your Contract's earnings since your election of this feature is effective to the date we determine the death benefit amount. For the purposes of this benefit, we define earnings as the difference between:

• your
 Contract Value and

• your
 Purchase Payments less withdrawals as of the date of your death. For the purposes of this benefit, we will take any withdrawals
 from earnings first.

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We base the applicable percentage upon your Age as of the date of your last election of this feature as outlined in the following table:

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| | |
|:---|:---|
| **Ages** | **Percentage of**<br>**Earnings** |
| 0 – 69 | 40% |
| 70 – 72 | 25% |
| 73 – 75 | 18% |
| 76 – 78 | 11% |
| 79 – 80 | 7% |

---

If your Age as of the date your election of this feature is effective is less than Age 70, this benefit is subject to a maximum benefit amount of 100% of your Purchase Payments less withdrawals and any applicable charges. If your Age as of the date your election of this feature is effective is Age 70 or over, this benefit is subject to a maximum of 40% of your Purchase Payments less withdrawals and any applicable charges. For the purposes of this benefit, we will take any withdrawals from earnings first.

If you terminate this feature, the earnings enhancement feature benefit amount will no longer be payable. If you elect this feature after we issue your Contract, we will treat the greater of your Contract Value as of the effective date of your election of this feature or your Purchase Payments less any withdrawals as your Purchase Payment amount for determining your benefit.

You may not elect the Earnings Enhancement Benefit after you reach Age 80.

If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the death benefit amount. If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the death benefit amount.

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the death benefit amount.

References to Age

Age is as of the nearest birthday. For example, Age 80 is generally the period of time between age 79 years, 6 months and 1 day and age 80 and 6 months. See "Age."

**Guaranteed Minimum Income Benefits**

For an additional charge, the Transitions Custom Plan offers three distinct guaranteed minimum income benefits. A guaranteed minimum income benefit ensures the availability of a minimum amount when you choose to apply your Contract Value to an Annuity Option. We refer to this minimum amount as the guaranteed annuitization value. If you do not choose to apply your entire Contract Value to an Annuity Option, you will not receive a benefit under any of the guaranteed minimum income benefits. The guaranteed minimum income benefit may provide protection in the event of lower Contract Values that may result from the investment performance of the Contract.

You may elect a guaranteed minimum income benefit when you apply for your Contract and on any Contract Anniversary after we issue your Contract as long as we receive, in Good Order, Written Notice of your intention to do so at our Service Center prior to your Contract Anniversary date. If you elect this benefit when we issue your Contract, your initial guaranteed annuitization value will be your initial Purchase Payment. If you add this benefit after we issue your Contract, your initial guaranteed annuitization value will be the lesser of:

• your
 total Purchase Payments less withdrawals or

• your
 Contract Value

as of the date you elect this benefit.

We will add your additional Purchase Payments to the guaranteed annuitization value and accumulate them from the date we receive the Purchase Payment until you reach the maximum guaranteed annuitization value. For withdrawals, the benefit amount is equal to

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the most recently calculated guaranteed annuitization value reduced by an adjustment for withdrawals. The adjustment for withdrawals is equal to:

• the
 withdrawal amount, including any applicable charges, divided by your Contract Value immediately prior to the withdrawal;

• with
 the result multiplied by the most recently calculated guaranteed annuitization value.

The three guaranteed minimum income benefits are subject to the following restrictions:

• The
 guaranteed minimum income benefit becomes irrevocable 30 calendar days after your election of this benefit is effective.

• The
 guaranteed annuitization value is only available when you apply the full amount of your Contract Value to an approved Annuity
 Option. If you apply part of your Contract Value to an Annuity Option the guaranteed annuitization value is not available
 and we will treat the request as a withdrawal for purposes of adjusting the guaranteed annuitization value.

• The
 maximum guaranteed annuitization value is 200% of your Purchase Payments adjusted for withdrawals.

• Accumulation
 of the benefit will stop when the Annuitant reaches Age 80 or the maximum guaranteed annuitization value is achieved,
 whichever occurs first.

• You
 may not elect the guaranteed minimum income benefit feature once the Annuitant reaches Age 80.

• You
 may apply the guaranteed annuitization value to an Annuity Payment option once the guaranteed minimum income benefit
 has been in effect for seven years and the Annuitant reaches Age 60.

• You
 can apply the benefit only to receive fixed payments from any life contingent Annuity Option. (Annuity Options A, B, C and
 D.)

• If
 you elect either the 3% or 5% guaranteed minimum income benefit, we will not credit any interest to your guaranteed annuitization
 value for the entire Contract Year if your Contract Value invested in The Fixed Accounts and the money market funds
 becomes 30% or greater of your total Contract Value at any time during the Contract Year. However, if your investment
 in The Fixed Accounts and the money market Funds exceeds 30% of your total Contract Value solely as a result of
 fluctuations in the performance of the Funds in which you are invested, then we will continue to credit the applicable rate of
 interest to your guaranteed annuitization value.

We use the Age of the Annuitant to determine the guaranteed annuitization value. Age is as of nearest birthday, see ''Age.''

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the guaranteed annuitization value.

**Important Guaranteed Minimum Income Benefit (GMIB) Considerations**

A GMIB ensures the availability of a minimum amount when you choose to receive fixed payments from any life contingent Annuity Option. This feature may provide protection in the event of lower Contract Values that may result from the performance of the investment options you choose. However, this feature may not be appropriate for all Owners. You should understand the GMIB completely before you elect this feature.

• A
 GMIB does not in any way guarantee the performance of any of the investment options available under this Contract.

• We
 will not refund the charges we have assessed against your Contract for electing this feature, even if you elect to use your full
 Contract Value to receive Annuity Payments.

• Withdrawals
 will negatively impact the guaranteed annuitization value. The guaranteed annuitization value may be reduced by
 more than the actual dollar amount of the withdrawal.

• The
 GMIB is a long-term benefit and you may only benefit from this feature if you continue the GMIB for the full benefit period.

• Consult
 a tax adviser before considering the GMIB in conjunction with a Qualified Contract because minimum distribution requirements
 may negatively impact the benefit.

• Please
 consult with a qualified financial professional when you are evaluating the GMIB and all other aspects of the Contract.

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**Payout Rates, Contract Value and the GMIB**

**When you enter the Income Phase, we calculate your Annuity Payments using the values which provide the most favorable** **Annuity Payment, either:**

(1) **the guaranteed annuitization value and the guaranteed payout rates in your Contract;** 

(2) **your Contract Value and the guaranteed  payout rates in your Contract; or** 

(3) **your Contract Value and our single premium immediate annuity rates available on the date we calculate your** **Annuity Payments.** 

**Return of Purchase Payment Guaranteed Minimum Income Benefit**

The return of Purchase Payment guaranteed minimum income benefit provides that the guaranteed annuitization value will be your total Purchase Payments adjusted for withdrawals that you have taken. If you elect the return of Purchase Payment guaranteed minimum income benefit, we currently deduct an additional charge of 0.05% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.20%. We will discontinue assessing this charge when you apply your full Contract Value to an Annuity Option or if you terminate the guaranteed minimum income benefit feature within 30 calendar days after your election of the benefit is effective.

**3% Guaranteed Minimum Income Benefit**

The 3% guaranteed minimum income benefit provides that the guaranteed annuitization value will be accumulated at a compounded annual rate of 3% starting on the date you elected this feature. If you elect the 3% guaranteed minimum income benefit, we currently deduct an additional charge of 0.20% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.30%. We will discontinue assessing this charge when you apply your full Contract Value to an Annuity Option or if you terminate the guaranteed minimum income benefit feature within 30 calendar days after your election of the benefit is effective.

**5% Guaranteed Minimum Income Benefit**

The 5% guaranteed minimum income benefit provides that the guaranteed annuitization value will be accumulated at a compounded annual rate of 5% starting on the date you elected this feature. If you elect the 5% guaranteed minimum income benefit, we currently deduct an additional charge of 0.35% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.55%. We will discontinue assessing this charge when you apply your full Contract Value to an Annuity Option or if you terminate the guaranteed minimum income benefit feature within 30 calendar days after your election of the benefit is effective.

**Guaranteed Minimum Accumulation Benefits**

For an additional charge, the Transitions Custom Plan offers two distinct guaranteed minimum accumulation benefits. A guaranteed minimum accumulation benefit ensures the availability of a minimum Contract Value at the end of a specified benefit period. Unlike the guaranteed minimum income benefit, you do not have to elect to receive Annuity Payments in order to utilize the guaranteed minimum accumulation benefit. The guaranteed minimum accumulation benefit may provide protection in the event of lower Contract Values that may result from the investment performance of the Contract.

You may elect a guaranteed minimum accumulation benefit when you apply for your Contract or on any Contract Anniversary after we issue your Contract as long as we receive, in Good Order, Written Notice of your intention to do so at our Service Center prior to your Contract Anniversary date. The guaranteed minimum accumulation benefit becomes irrevocable 30 calendar days after your election of the benefit is effective.

**Important Guaranteed Minimum Accumulation Benefit (GMAB) Considerations**

A GMAB ensures the availability of a minimum Contract Value at the end of a specified benefit period. This feature may provide protection in the event of lower Contract Values that may result from the performance of the investment options you choose. However, this feature may not be appropriate for all Owners. You should understand the GMAB completely before you elect this feature.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

• A
 GMAB does not in any way guarantee the performance of any of the investment options available under this Contract.

• If
 your Contract Value is greater than your benefit amount as of the end of the benefit period, we will not refund to you the charges
 we have assessed against your Contract for electing this feature.

• Withdrawals
 will negatively impact the GMAB. The GMAB may be reduced by more than the actual dollar amount of the withdrawal.

• Consult
 a tax adviser before considering the GMAB in conjunction with a Qualified Contract because any minimum distribution
 requirements may negatively impact the benefit.

• Because
 the charge for the GMAB is a percentage of your Contract Value, any Purchase Payments made after the second Contract
 Year following the effective date of your election of the benefit, will increase the cost of the GMAB without a corresponding
 increase in the benefit. Likewise, such Purchase Payments may ultimately reduce the value of the benefit.

• The
 GMAB is a long-term benefit and you may only benefit from this feature if you continue the GMAB for the full benefit period.

• Please
 consult with a qualified financial professional when you are evaluating the GMAB and all other aspects of the Contract.

**Return of Purchase Payment Guaranteed Minimum Accumulation Benefit**

The return of Purchase Payment guaranteed minimum accumulation benefit provides for a minimum benefit after a specified period of time. If you elect the return of Purchase Payment guaranteed minimum accumulation benefit when we issue your Contract, the guaranteed minimum accumulation benefit will be your total Purchase Payments as of the end of the second Contract Year after you elect this benefit, adjusted for any withdrawals you have taken during the benefit period. If you elect this benefit after we have issued your Contract, the guaranteed minimum accumulation benefit is the lesser of:

• your
 total Purchase Payments less any withdrawals as of the date your election of this benefit is effective or

• your
 Contract Value as of the date your election of this benefit is effective,

plus your Purchase Payments made for two Contract Years following the effective date of your election adjusted for subsequent withdrawals until the benefit is payable.

For withdrawals, the benefit amount is equal to the most recently calculated guaranteed minimum accumulation benefit reduced by an adjustment for withdrawals. The adjustment for withdrawals is equal to:

• the
 withdrawal amount, including any applicable charges, divided by your Contract Value immediately prior to the withdrawal;

• with
 the result multiplied by the most recently calculated guaranteed minimum accumulation benefit

The benefit period for the return of Purchase Payment guaranteed minimum accumulation benefit is ten years after your election of this benefit is effective. Your benefit is not available to you until the end of the benefit period. At the end of the benefit period, we will increase your Contract Value to equal the guaranteed minimum accumulation benefit amount if the guaranteed minimum accumulation benefit amount exceeds your Contract Value at that time. If your Contract Value exceeds the guaranteed minimum accumulation benefit amount at the end of the benefit period, we will not increase your Contract Value. In either case, the guaranteed minimum accumulation benefit feature will terminate at this time and no benefits or charges will accrue thereafter. The benefit period may vary in certain states.

We consider a request to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the guaranteed minimum accumulation benefit.

If you elect this rider and the benefit period extends beyond your latest permitted Annuity Date, this rider does not provide a benefit.

If you elect the return of Purchase Payment guaranteed minimum accumulation benefit, we currently deduct an additional charge of 0.35%. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.50%. We will discontinue assessing this charge at the end of the benefit period, if you apply your Contract Value to an Annuity Option or if you terminate the guaranteed minimum accumulation benefit feature within 30 calendar days after your election of the benefit is effective.

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**Two Times Return of Purchase Payment Guaranteed Minimum Accumulation Benefit**

The two times return of Purchase Payment guaranteed minimum accumulation benefit provides for a minimum benefit after a specified period of time. If you elect the two times return of Purchase Payment guaranteed minimum accumulation benefit when we issue your Contract, the guaranteed minimum accumulation benefit will be two times your total Purchase Payments as of the end of the second Contract Year after you elect this benefit, adjusted for any withdrawals you have taken during the benefit period. If you elect this benefit after we have issued your Contract, the guaranteed minimum accumulation benefit is the lesser of:

• two
 times your total Purchase Payments less any withdrawals as of the date your election of this benefit is effective or

• two
 times your Contract Value as of the date your election of this benefit is effective,

plus two times your Purchase Payments made for two Contract Years following the effective date of your election adjusted for subsequent withdrawals until the benefit is payable.

For withdrawals, the benefit amount is equal to the most recently calculated guaranteed minimum accumulation benefit reduced by an adjustment for withdrawals. The adjustment for withdrawals is equal to:

• the
 withdrawal amount, including any applicable charges, divided by your Contract Value immediately prior to the withdrawal;

• with
 the result multiplied by the most recently calculated guaranteed minimum accumulation benefit

The benefit period for the two times return of Purchase Payment guaranteed minimum accumulation benefit is 20 years (26 years for Contracts issued in New York) after your election of this benefit is effective. Your benefit is not available to you until the end of the benefit period. At the end of the benefit period we will increase your Contract Value to equal the guaranteed accumulation benefit amount if the guaranteed minimum accumulation benefit amount exceeds your Contract Value at that time. If your Contract Value exceeds the guaranteed minimum accumulation benefit amount at the end of the benefit period, we will not increase your Contract Value. In either case, the guaranteed minimum accumulation benefit feature will terminate at this time and no benefits or charges will occur thereafter. The benefit period may vary in certain states.

You may not elect the two times return of Purchase Payment guaranteed minimum accumulation benefit feature once you or the Annuitant, if the Contract is owned by a non-natural person, reach Age 80 (for Contracts issued outside of New York). This Age restriction may vary in certain states. Age is as of nearest birthday, see ''Age.''

We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the guaranteed minimum accumulation benefit.

If you elect this rider and the benefit period extends beyond your latest permitted Annuity Date, this rider does not provide a benefit.

If you elect the two times return of Purchase Payment guaranteed minimum accumulation benefit, we currently deduct an additional charge of 0.35% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.50%. We will discontinue assessing this charge at the end of the benefit period, if you apply your Contract Value to an Annuity Option or if you terminate the guaranteed minimum accumulation benefit feature within 30 calendar days after your election of the benefit is effective.

**Nursing Home Waiver Benefit**

*Also known in certain states as the Nursing Home Waiver of Contingent Deferred Sales Charge Rider.*

*For additional detail on charge deduction and examples of the operation of this benefit see ''Additional Information about Fees'' and ''Appendix O – Nursing Home Waiver Example.''*

For an additional charge, the Transitions Custom Plan offers a nursing home waiver benefit. If you elect the nursing home waiver benefit, we currently deduct an additional charge of 0.05% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.10%. We will assess this charge while the Contingent Deferred Sales Charge schedule is in effect. You must elect this additional feature at the time you apply for a Contract.

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If you have elected the nursing home waiver benefit, you may withdraw all or a portion of your Contract Value without incurring a Contingent Deferred Sales Charge if we receive written confirmation in Good Order at our Service Center that you (or the Annuitant, if the Owner is a non-natural person) have been admitted to a licensed nursing care facility after your purchase of this Contract subject to the following requirements:

• The
 nursing home waiver is not in effect until one Contract Year has elapsed since you elected this benefit.

• This
 waiver is not available if you resided in a licensed nursing care facility within two years prior to your election of this benefit.

• Your
 stay in a licensed nursing care facility must be prescribed by a physician and be medically necessary.

• We
 will require that you provide us with written documentation satisfactory to us that confirms that you still reside in a licensed
 nursing care facility every time you request a partial withdrawal.

• You
 must make each withdrawal request while you are presently confined in a licensed nursing care facility for a period of not
 less than 90 days.

You may not participate in the systematic withdrawal program if you elected the nursing home waiver benefit and we are currently waiving the Contingent Deferred Sales Charge in accordance with that benefit.

We define a licensed nursing care facility to be an institution licensed by the state in which it is located to provide skilled nursing care, intermediate nursing care or custodial nursing care.

**Equalizer Benefit**

*The Equalizer Benefit is no longer available.*

For an additional charge, the Transitions Custom Plan offers a type of earnings adjustment benefit called the equalizer benefit. If you elect the equalizer benefit, we deduct an additional charge of 0.50% annually. We may increase this charge at any time while you own the Contract, but the charge will never exceed 0.60%. We will assess this charge while the benefit is in effect. You must elect this additional feature at the time you apply for a Contract.

The equalizer benefit provides a credit at the end of the following benefit periods:

• the
 tenth Contract Year; and

• every
 five year Contract period thereafter.

We base the credit on 10% of net earnings for each benefit period. The credit will never be less than zero. When determining earnings, we add additional Purchase Payments to the remaining Purchase Payments and we deduct withdrawals as earnings first. For the initial benefit period, we define earnings as the difference between your Contract Value and your remaining Purchase Payments as of the end of the benefit period.

For subsequent benefit periods after the tenth Contract Year, we define earnings as:

• your
 Contract Value at the end of the benefit period;

• minus
 your Contract Value at the end of the immediately preceding benefit period;

• minus
 your Purchase Payments since the end of the immediately preceding benefit period;

• plus
 withdrawals since the end of the immediately preceding benefit period;

• minus
 the equalizer benefit from the immediately preceding benefit period.

We will not count benefits that are paid as earnings when we determine the earnings amount for the subsequent benefit period. We will pay the equalizer benefit only until you reach Age 80. We will limit individual payments of the benefit to 40% of the amount of your total Purchase Payments less any withdrawals. If you terminate this benefit during a benefit period, we will not pay you any benefit for that benefit period.

We will not subject this credit amount to the assessment of a Contingent Deferred Sales Charge upon withdrawal or if you elect to apply your Contract Value to an Annuity Option.

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If there are Joint Owners of the Contract, we will use the Age of the oldest Joint Owner to determine the equalizer benefit. If the Contract is owned by a non-natural person, we will use the Age of the Annuitant to determine the equalizer benefit.

You may not elect the equalizer benefit once you reach Age 70. We consider requests to apply part of your Contract Value to an Annuity Option as a withdrawal for purposes of calculating the equalizer benefit. Age is as of nearest birthday, see ''Age.''

Withdrawals

*Your ability to take a withdrawal may be restricted by certain provisions of the Internal Revenue Code. Furthermore, if your Contract is issued under a qualified plan, your ability to take a withdrawal may be restricted by your plan documents. Income taxes, tax penalties, a CDSC and certain restrictions may apply to any withdrawal you make.*

During the Accumulation Phase you may make either partial or full withdrawals of your Contract Value. Unless you instruct us otherwise, we will take any partial withdrawal proportionally from your Contract Value in the Funds, The Fixed Account, and Long-Term Guarantee Fixed Accounts. When making a partial withdrawal, you must withdraw at least $100 or the entire value in a Fund, The Fixed Account, or a Long-Term Guarantee Fixed Account, if less.. We reserve the right to increase the minimum withdrawal amount to $250. We reserve the right to limit you to one partial withdrawal per Contract Year.

You may only make a partial withdrawal if at least $2,000 in Contract Value remains following the partial withdrawal, unless the payment is under a Systematic Withdrawal Program (SWP) or is made under a SWP intended to qualify as a series of substantially equal periodic payments for purposes of avoiding the additional 10% tax applicable to distributions that occur prior to age 59½.

When a partial withdrawal is made from a Contract, we reflect the withdrawal as a reduction to the value of the Contract's death benefit and any elected guaranteed minimum accumulation benefit or guaranteed minimum income benefit. We describe this reduction under each feature's description. Where we reflect a reduction as a percentage of Contract Value withdrawn, the death benefit may be reduced by more than the actual dollar amount of the withdrawal. The reduction will be greater when the value of your Contract investment options is lower due to market performance or other variables.

If you withdraw your full Contract Value, the Contract terminates and does not provide a death benefit, a Guaranteed Minimum Accumulation Benefit or a Guaranteed Minimum Income Benefit.

Withdrawals may be subject to the assessment of a Contingent Deferred Sales Charge. Unless the withdrawal is during the window period, any withdrawal of Contract Value from a Long-Term Guarantee Fixed Account will also be subject to an interest rate factor adjustment. We calculate partial withdrawals from The Fixed Account and Long-Term Guarantee Fixed Accounts on a first-in, first-out basis. In other words, we withdraw amounts attributed to the oldest Purchase Payments first; then we withdraw amounts attributed to the next oldest Purchase Payment; and so on.

When you make a full withdrawal you will receive your Contract Value:

• less
 any applicable CDSC;

• adjusted
 for any applicable interest rate factor adjustment;

• less
 any applicable Premium Tax;

• less
 any applicable annual contract maintenance charge; and

• less
 any Purchase Payments we credited to your Contract that have not cleared the bank, until they clear the bank.

See ''Appendix C – Contingent Deferred Sales Charge (CDSC) Examples.''

**Requests in Writing**

To request a withdrawal in writing, submit either a partial withdrawal or full withdrawal form in Good Order to our Service Center. If your withdrawal involves an exchange or transfer of assets to another financial institution, we also require a "letter of acceptance" from the financial institution.

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**Requests by Other Means**

You may request certain partial and full withdrawals by other means we authorize such as email, telephone, or fax. Contact our Service Center for details.

**Withdrawal Effective Date**

For Written Requests, your withdrawal is effective on the Business Day we receive, in Good Order at our Service Center:

• a
 partial withdrawal or full withdrawal form acceptable to us; and

• if
 applicable, a "letter of acceptance."

If we receive this/these item(s) at our Service Center on a Non-Business Day or after the Close of Business, your withdrawal request will be effective on the next Business Day. For email, telephone or fax requests, your withdrawal is effective on the Business Day we receive your request in Good Order, provided it is received prior to the Close of Business. For requests received after the Close of Business, your withdrawal will be effective on the next Business Day.

**Delivery of Withdrawal Amount**

We will pay any withdrawal amount within seven calendar days of the withdrawal effective date unless we are required to suspend or postpone withdrawal payments. See "Other Information – Payments We Make."

We will pay any full or partial withdrawal to the qualified plan trustee or plan administrator, if you purchased your Contract under a qualified retirement plan, a non-qualified deferred compensation plan or a deferred compensation plan for a tax-exempt organization. The only exceptions are for RMD payments and for withdrawals from individually-owned Qualified Contracts.

**Systematic Withdrawal Program**

*For detailed rules and restrictions pertaining to this program and instructions for electing the program contact our Service Center.*

The Systematic Withdrawal Program (SWP) allows you to set up automatic periodic withdrawals from your Contract Value. We do not charge you for participation in the SWP. We will take any withdrawal under this program proportionally from all investment options you have selected unless you specify otherwise. You may not participate in the SWP if you elected the Nursing Home Waiver Benefit and we are currently waiving the Contingent Deferred Sales Charge in accordance with that benefit.

Your SWP will end:

• if
 you withdraw your total Contract Value;

• if
 we receive, in Good Order, a notification of the Owner's death;

• if
 we receive, in Good Order, a notification of the Annuitant's death if the Owner is a non-natural person;

• if
 we process the last withdrawal for the period you selected, if applicable;

• if
 the next systematic withdrawal will lower your Contract Value below the minimum Contract Value we allow following a partial
 withdrawal, unless your withdrawal is an RMD or is made under a SWP intended to qualify as a series of substantially
 equal periodic payments for purposes of avoiding the additional 10% tax applicable to distributions that occur prior
 to age 59½;

• if
 your value in a selected Fund or The Fixed Account is insufficient to complete the withdrawal;

• if
 you apply your full Contract Value to an Annuity Option; or

• if
 you give us a Written Request or request over the telephone, in Good Order, to terminate your program any time on or before
 the next withdrawal date. If your Contract is a Beneficiary IRA, your SWP cannot be terminated.

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Taxes

The information in this prospectus is general and is not an exhaustive discussion of all tax questions that might arise under the Contract. The information is not written or intended as tax or legal advice. You should consult a tax adviser about your own circumstances. In addition, we do not profess to know the likelihood that current federal income tax laws and Treasury Regulations or the current interpretations of the Internal Revenue Code, Regulations, and other guidance will continue. We cannot make any guarantee regarding the future tax treatment of any Contract. We reserve the right to make changes in the Contract to assure that it continues to qualify as an annuity for tax purposes.

***No attempt is made in this prospectus to consider any applicable state or other tax laws.***

**Taxation of the Company**

MassMutual is taxed as a life insurance company under the Internal Revenue Code of 1986, as amended (IRC). For federal income tax purposes, the Separate Account is not a separate entity from MassMutual, and its operations form a part of MassMutual.

Investment income and any realized gains on Separate Account assets generally are reflected in the Contract Value, although treated as accruing to the Company and not to you. As a result, no taxes are due currently on interest, dividends and short or long-term gains earned by the Separate Account with respect to your Contract. The Company may be entitled to certain tax benefits related to the investment of Company assets, including assets of the Separate Account. These tax benefits, which may include foreign tax credits and the corporate dividends received deduction, are not passed back to you since the Company is the owner of the assets from which the tax benefits are derived.

**Annuities in General**

Annuity contracts are a means of both setting aside money for future needs — usually retirement — and for providing a mechanism to administer the payout of those funds. Congress recognized how important providing for retirement was and created special rules in the IRC for annuities. Simply stated, these rules provide that you will generally not be taxed on the earnings on the money held in your annuity Contract until you take the money out. This is referred to as tax deferral.

**Diversification**

IRC Section 817(h) imposes certain diversification standards on the underlying assets of variable annuity contracts. The IRC provides that a variable annuity contract will not be treated as an annuity contract for any period (and any subsequent period) for which the investments are not, in accordance with regulations prescribed by the United States Treasury Department, adequately diversified. Disqualification of the Contract as an annuity contract would result in a loss of tax deferral, meaning the imposition of federal income tax to the Owner with respect to earnings under the Contract prior to the receipt of payments under the Contract. We intend that all investment portfolios underlying the Contracts will be managed in such a manner as to comply with these diversification requirements.

**Investor Control of Assets**

For variable annuity contracts, tax deferral also depends on the insurance company, and not you, having control of the assets held in the Separate Accounts. You can transfer among the Sub-Accounts but cannot direct the investments each underlying Fund makes. If you have too much investor control of the assets supporting the Separate Account Funds, then you will be taxed on the gain in the Contract as it is earned rather than when it is withdrawn. The IRS has provided some guidance on investor control by issuing Revenue Rulings 2003-91 and 2003-92, but some issues remain unclear. One unanswered question is whether an owner will be deemed to own the assets in the contract if a variable contract offers too large a choice of Funds in which to invest, and if so, what that number might be. We do not know if the IRS will issue any further guidance on this question. We do not know if any guidance would have a retroactive effect. Consequently, we reserve the right to modify the Contract, as necessary, so that you will not be treated as having investor control of the assets held under the Separate Account.

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**Non-Qualified Contracts**

Your Contract is referred to as a Non-Qualified Contract if it is not used to fund a qualified plan such as an Individual Retirement Annuity (IRA), Roth IRA, tax-sheltered annuity plan (TSA or TSA plan), corporate pension and profit-sharing plan (including 401(k) plans and H.R. 10 plans), or a governmental 457(b) deferred compensation plan.

**Qualified Contracts**

Your Contract is referred to as a Qualified Contract if it is used to fund a qualified plan such as an Individual Retirement Annuity (IRA), Roth IRA, tax-sheltered annuity plan (TSA or TSA plan), corporate pension and profit-sharing plan (including 401(k) plans and H.R. 10 plans), or a governmental 457(b) deferred compensation plan. Qualified plans are subject to various limitations on eligibility, contributions, transferability and distributions based on the type of plan. The tax rules regarding qualified plans are very complex and will have differing applications depending on individual facts and circumstances. You should consult a tax adviser as to the tax treatment and suitability of such an investment.

Taxation of participants in each qualified plan varies with the type of plan and terms and conditions of each specific plan. Owners, annuitants and beneficiaries are cautioned that benefits under a qualified plan may be subject to the terms and conditions of the plan regardless of the terms and conditions of the contracts issued pursuant to the plan. Some retirement plans are subject to distribution and other requirements that are not incorporated into our administrative procedures. Owners, participants and beneficiaries are responsible for determining that contributions, distributions and other transactions with respect to the contracts comply with applicable law.

Contracts issued under a qualified plan include special provisions restricting contract provisions that may otherwise be available as described in this prospectus. Generally, contracts issued under a qualified plan are not transferable. Various penalty and excise taxes may apply to contributions or distributions made in violation of applicable limitations. Furthermore, certain withdrawal penalties and restrictions may apply to distributions from Qualified Contracts. See "Taxes – Taxation of Qualified Contracts."

Eligible rollover distributions from an IRA, TSA, qualified plan or governmental 457(b) deferred compensation plan may generally be rolled over into another IRA, TSA, qualified plan or governmental 457(b) deferred compensation plan, if permitted by the plan.

These amounts may be transferred directly from one qualified plan or account to another, or as an indirect rollover, in which the plan participant receives a distribution from the qualified plan or account, and reinvests it in the receiving qualified plan or account within 60 days of receiving the distribution.

IRC Section 408(d)(3)(B) provides that an individual is only permitted to make one indirect rollover from an IRA to another IRA in any 1-year period. The IRS previously applied this limitation on an IRA-by-IRA basis, allowing a taxpayer to make an indirect rollover from an IRA, so long as he or she had not made an indirect rollover from that same IRA within the preceding 1-year period, even if he or she had made indirect rollovers from a different IRA. Effective for distributions on or after January 1, 2015 the limitation applies on an aggregate basis, meaning that an individual cannot make an indirect rollover from one IRA to another if he or she has made an indirect rollover involving any IRA (including a Roth, SEP, or SIMPLE IRA) within one year.

It is important to note that the one rollover per year limitation does not apply to amounts transferred directly between IRAs in a trustee-to-trustee transfer.

On July 6, 1983, the Supreme Court decided in Arizona Governing Committee v. Norris that optional annuity benefits provided under an employer's deferred compensation plan could not, under Title VII of the Civil Rights Act of 1964, vary between men and women. The Contracts we sell in connection with employer-sponsored qualified plans use annuity tables which do not differentiate on the basis of sex. Such annuity tables are also available for use in connection with certain non-qualified deferred compensation plans.

Following are general descriptions of the types of qualified plans with which the Contracts may be used. Such descriptions are not exhaustive and are for general informational purposes only. The tax rules regarding qualified plans are very complex and will have differing applications depending on individual facts and circumstances. You should consult a tax adviser as to the tax treatment and suitability of your investment. The contribution limits referenced in the plan descriptions below are the limits for 2026, and may change in subsequent years.

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**Individual Retirement Annuities**

IRC Section 408(b) permits eligible individuals to contribute to an individual retirement program known as an Individual Retirement Annuity (IRA). IRAs are subject to limitations on eligibility, contributions, transferability and distributions. See "Taxes – Taxation of Qualified Contracts." IRA contributions are limited to the lesser of $7,500 or 100% of compensation, and an additional catch-up contribution of $1,100 is available for individuals age 50 and over. Contributions are deductible, unless you are an active participant in a qualified plan and your modified adjusted gross income exceeds certain limits. Contracts issued for use with IRAs are subject to special requirements by the IRC, including the requirement that certain informational disclosure be given to persons desiring to establish an IRA. You should consult a tax adviser as to the tax treatment and suitability of such an investment.

**SEP IRAs**

IRC Section 408(k) permits certain employers to establish IRAs for employees that qualify as Simplified Employee Pension (SEP) IRAs. Contributions to the plan for the benefit of employees will not be includible in the gross income of the employees until distributed from the plan. SEP IRAs are treated as defined contribution plans for purposes of the limits on employer contributions. Employer contributions cannot exceed the lesser of:

• $72,000;
 or

• 25%
 of compensation (a maximum of $360,000 of compensation may be considered).

The employee may treat the SEP account as a traditional IRA and make deductible and non-deductible contributions if the general IRA requirements are met. SEP IRAs are subject to additional restrictions, including on items such as: the form, manner and timing of distributions; transferability of benefits; vesting and nonforfeitability of interests; nondiscrimination in eligibility and participation; and the tax treatment of distributions and withdrawals. See "Taxes – Taxation of Qualified Contracts." You should consult a tax adviser as to the tax treatment and suitability of such an investment.

**Roth IRAs**

IRC Section 408A permits eligible individuals to contribute to a non-deductible IRA, known as a Roth IRA. Roth IRAs are subject to limitations on eligibility, contributions, transferability and distributions. Roth IRA contributions are limited to the lesser of $7,500 or 100% of compensation, and an additional catch-up contribution of $1,100 is available for individuals age 50 or over. The maximums are decreased by any contributions made to a traditional IRA for the same tax year. Lower maximum Roth IRA contribution limits apply to individuals whose modified adjusted gross income exceeds certain limits. Amounts may be rolled over from one Roth IRA to another Roth IRA. Furthermore, an individual may make a rollover contribution from a non-Roth IRA to a Roth IRA, known as a conversion. The individual must pay tax on any portion of the IRA being rolled over that represents income or previously deductible IRA contributions. The determination of taxable income is based on the fair market value of the IRA at the time of the conversion. See "Taxes – Required Minimum Distributions for Qualified Contracts" for information on the determination of the fair market value of an annuity contract that provides additional benefits (such as certain living or death benefits). You should consult a tax adviser as to the tax treatment and suitability of such an investment.

**Taxation of Non-Qualified Contracts**

You, as the Owner of a non-qualified annuity, will generally not be taxed on any increases in the value of your Contract until a distribution occurs. There are different rules as to how you are taxed depending on whether the distribution is a withdrawal or an Annuity Payment.

**Withdrawals**

The IRC generally treats any withdrawal (1) allocable to investment in the Contract made after August 13, 1982 in an annuity contract entered into prior to August 14, 1982 and (2) from an annuity contract entered into after August 13, 1982, as first coming from earnings and then from your investment in the Contract. The withdrawn earnings are subject to tax as ordinary income.

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**Annuity Payments**

Annuity Payments occur as the result of the Contract reaching its annuity starting date. A portion of each Annuity Payment is treated as a partial return of your investment in the Contract and is not taxed. The remaining portion of the Annuity Payment is treated as ordinary income. The Annuity Payment is divided between these taxable and non-taxable portions based on the calculation of an exclusion amount.

The exclusion amount for Annuity Payments based on a fixed Annuity Option is determined by multiplying the payment by the ratio that the cost basis of the Contract (adjusted for any period certain or refund feature) bears to the expected return under the Contract. The exclusion amount for Annuity Payments based on a variable Annuity Option is determined by dividing the cost basis of the Contract (adjusted for any period certain or refund guarantee) by the number of years over which the annuity is expected to be paid. Annuity Payments received after you have recovered all of your investment in the Contract are fully taxable.

The IRC also provides that any amount received (both Annuity Payments and withdrawals) under an annuity contract which is included in income may be subject to an additional income tax. The additional tax is equal to 10% of the amount that is includible in income. Some withdrawals will be exempt from the additional tax. They include any amounts:

(1) paid
 on or after you reach age 59½;

(2) paid
 to your Beneficiary after you die;

(3) paid
 if you become totally disabled (as that term is defined in IRC Section 72(m)(7);

(4) paid
 in a series of substantially equal periodic payments made annually (or more frequently) for your life or life expectancy or
 for the joint lives or joint life expectancies of you and your designated Beneficiary. Annuity Payments may qualify for this exception
 if they satisfy the RMD rules applicable to Annuity Payments from qualified plans and IRAs;

(5) paid
 under an immediate annuity; or

(6) which
 come from investment in the Contract made before August 14, 1982.

With respect to (4) above, if the series of substantially equal periodic payments is modified before the later of your attaining age 59½ or five years from the date of the first periodic payment, then the tax for the year of the modification is increased by an amount equal to the tax which would have been imposed (the 10% additional tax), but for the exception, plus interest for the tax years in which the exception was used. A withdrawal outside of the series of substantially equal period payments, or an additional Purchase Payment into your Contract, may be considered an impermissible modification. However, after 2023, a tax-free rollover or transfer to another qualified plan or IRA, from which a series of substantially equal periodic payments is received, will not result in a modification if the combined distributions from the old and new arrangements continue to satisfy the exception. The rules governing substantially equal periodic payments are complex. You should consult a tax adviser for more specific information.

**Multiple Contracts**

The IRC provides that multiple non-qualified annuity contracts which are issued within a calendar year to the same owner by one company or its affiliates are treated as one deferred annuity contract for purposes of determining the tax consequences of any distribution. Such treatment may result in adverse tax consequences including more rapid taxation of the distributed amounts from such combination of contracts. This rule does not apply to immediate annuities.

**Tax Treatment of Assignments**

An assignment or pledge of a Contract may be a taxable event. You should consult a tax adviser if you wish to assign or pledge your Contract. Annuity contracts issued after April 22, 1987 that are transferred for less than full and adequate consideration (including gifts) are subject to tax to the extent of gain in the Contract. This does not apply to transfers between spouses or certain transfers incident to a divorce under IRC Section 1041.

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**Distributions After Death of an Owner**

In order to be treated as an annuity contract for federal income tax purposes, IRC Section 72(s) requires any Non-Qualified Contract to contain certain provisions specifying how your interest in the Contract will be distributed in the event of the death of an Owner of the Contract. Specifically, IRC Section 72(s) requires that:

(a) if
 any Owner dies on or after the annuity starting date, but prior to the time the entire interest in the Contract has been distributed,
 the entire interest in the Contract will be distributed at least as rapidly as under the method of distribution being used
 as of the date of such Owner's death; and

(b) if
 any Owner dies prior to the annuity starting date, the entire interest in the Contract will be distributed within five years after
 the date of such Owner's death.

These requirements will be considered satisfied as to any portion of an Owner's interest which is payable to or for the benefit of a designated Beneficiary and which is distributed over the life of such designated Beneficiary or over a period not extending beyond the life expectancy of that Beneficiary, provided that such distributions begin within one year of the Owner's death. The designated Beneficiary refers to a natural person designated by the Owner as a Beneficiary and to whom ownership of the Contract passes by reason of death. However, if the designated Beneficiary is the surviving spouse of the deceased Owner, the Contract may be continued with the surviving spouse as the new Owner. The Non-Qualified Contracts contain provisions that are intended to comply with these IRC requirements, although no regulations interpreting these requirements have yet been issued. We intend to review such provisions and modify them if necessary to assure that they comply with the applicable requirements when such requirements are clarified by regulation or otherwise.

**Taxation of Qualified Contracts**

If you have no cost basis for your interest in a Qualified Contract, the full amount of any distribution is taxable to you as ordinary income. If you do have a cost basis for all or some of your interest, a portion of the distribution is taxable, generally based on the ratio of your cost basis to your total Contract Value. Special tax rules may be available for certain distributions from a qualified plan.

IRC Section 72(t) imposes a 10% additional income tax on the taxable portion of any distribution from qualified plans, including contracts issued and qualified under IRC Sections 401 (pension and profit-sharing plans), 403 (TSAs), 408 (IRAs), and 408A (Roth IRAs). Exceptions from the additional tax are as follows:

(1) distributions
 made on or after you reach age 59½;

(2) distributions
 made after your death;

(3) distributions
 made that are attributable to the employee being disabled as defined in IRC Section 72(m)(7);

(4) after
 severance from employment, distributions that are part of a series of substantially equal periodic payments made not less
 frequently than annually for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated
 Beneficiary (in applying this exception to distributions from IRAs, a severance of employment is not required). Annuity
 Payments may qualify for this exception if they satisfy the RMD rules applicable to Annuity Payments from qualified
 plans and IRAs;

(5) distributions
 made after severance from employment if you have reached age 55, or after you have reached age 50 or 25 years
 of service for qualified public safety employees and private sector firefighters (not applicable to distributions from IRAs);

(6) corrective
 distributions of amounts that exceed tax law limitations;

(7) distributions
 made to you up to the amount allowable as a deduction to you under IRC Section 213 for amounts you paid during
 the taxable year for medical care (without regard to whether you itemize deductions for the taxable year);

(8) distributions
 made on account of an IRS levy made on a qualified retirement plan or IRA;

(9) distributions
 made to an alternate payee pursuant to a qualified domestic relations order (not applicable to distributions from IRAs);

(10) distributions
 from an IRA for the purchase of medical insurance (as described in IRC Section 213(d)(1)(D)) for you and your spouse
 and dependents if you received unemployment compensation for at least 12 weeks (or would have been eligible to receive
 unemployment compensation but for self-employed status) and have not been re-employed for at least 60 days;

(11) certain
 qualified reservist distributions;

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(12) distributions
 from an IRA to the extent they do not exceed your qualified higher education expenses (as defined in IRC Section
 72(t)(7)) for the taxable year;

(13) distributions
 from an IRA which are qualified first-time homebuyer distributions (as defined in IRC Section 72(t)(8));

(14) payments
 of net income attributable to an excess IRA contribution made in a calendar year where such amounts are distributed
 by tax return deadline for the year (including extensions) and no deduction is allowed for the excess contribution;

(15) distributions
 which are qualified birth or adoption distributions (as defined in IRC Section 72(t)(2)(H)). Such distributions can
 be recontributed within the three year period beginning on the date received;

(16) certain
 distributions made after December 31, 2023 for emergency personal expenses (as provided in IRC Section 72(t)(2)(I)).
 Such distributions can be recontributed within the three-year period beginning on the date received;

(17) eligible
 distributions made after December 31, 2023 to you if you are a victim of domestic abuse (as provided in IRC Section 72(t)(2)(K)).
 Such distributions may be recontributed within the three-year period beginning on the date received;

(18) distributions
 made to you if you are a terminally ill individual (as provided in IRC Section 72(t)(2)(L)). Such distributions may
 be recontributed within the three-year period beginning on the date received; and

(19) distributions
 that are qualified disaster recovery distributions under IRC  Section 72(t)(2)(M). Such distributions may be recontributed
 within the three-year period beginning on the date received.

With respect to (4) above, if the series of substantially equal periodic payments is modified before the later of your attaining age 59½ or five years from the date of the first periodic payment, then the tax for the year of the modification is increased by an amount equal to the tax which would have been imposed (the 10% additional tax) but for the exception, plus interest for the tax years in which the exception was used. A withdrawal outside of the series of substantially equal period payments, or an additional Purchase Payment into your Contract, may be considered an impermissible modification. However, after 2023, a tax-free rollover or transfer to another qualified plan or IRA, from which a series of substantially equal periodic payments is received, will not result in a modification if the combined distributions from the old and new arrangements continue to satisfy the exception. The rules governing substantially equal periodic payments are complex. You should consult a tax adviser or IRS Notice 2022-6 for more specific information.

**Required Minimum Distributions for Qualified Contracts**

For Qualified Contracts other than Roth IRAs, distributions generally must begin no later than April 1<sup>st</sup> of the calendar year following the later of:

(1) the
 calendar year in which you attained the "applicable age" as defined in IRC Section 401(a)(9); or

(2) the
 calendar year in which you retire.

If you were born after December 31, 1950 and before January 1, 1960, your applicable age is 73. If you were born after December 31, 1959, your applicable age is 75. Previously, the age at which RMDs were required to begin was 70½ for those born before July 1, 1949, and 72 for those born after June 30, 1949 and before January 1, 1951.

The date set forth in (2) does not apply to an IRA or to a five percent owner of the employer maintaining the plan. Required distributions generally must be over a period not exceeding your life or life expectancy or the joint lives or joint life expectancies of you and your designated Beneficiary. Upon your death, additional distribution requirements are imposed. If your Contract is held as a Roth IRA, there are no RMDs during your life. However, upon your death your Beneficiary is subject to RMD requirements. If RMDs are not made, a penalty tax of up to 25% is imposed on the amount that should have been distributed.

These rules were significantly changed under the Setting Every Community Up for Retirement Enhancement (SECURE) Act, enacted in late 2019, and differ for Qualified Contracts when death occurs after December 31, 2019 versus those where death occurred on or before December 31, 2019 (on or before December 31, 2021 for participants of a governmental plan or a plan maintained pursuant to a collective bargaining agreement).

Where the Owner's death occurred on or before December 31, 2019 (on or before December 31, 2021 for participants of a governmental plan or a plan maintained pursuant to a collective bargaining agreement), if the Contract had not yet entered the Income Phase and death occurred after the required beginning date, distributions must be made at least as rapidly as under the method in effect at the time of the Owner's death, or over the life or life expectancy of the designated Beneficiary. If the Contract had not entered the Income Phase and death occurred before the required beginning date, the remaining interest must be distributed within five years or

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over the life or life expectancy of the designated Beneficiary. If the Owner's death occurred after the Contract had entered the Income Phase, distributions must be made at least as rapidly as under the method in effect at the time of the Owner's death.

If your death occurs after December 31, 2019 (after December 31, 2021 for participants of a governmental plan or a plan maintained pursuant to a collective bargaining agreement) and your designated Beneficiary is not an ''Eligible Designated Beneficiary'' as defined in IRC Section 401(a)(9), the remaining interest must be distributed within ten years, regardless of whether your death occurs before or after your required beginning date or whether your Contract had entered the Income Phase. In addition, if your death occurs on or after your required beginning date, your Beneficiary must take annual RMDs during the ten year distribution period to the extent required by Regulations issued under IRC Section 401(a)(9). If your designated Beneficiary is considered an Eligible Designated Beneficiary, the remaining interest must be distributed within ten years or over the life or life expectancy of the designated Beneficiary. We only offer a life or life expectancy distribution option to a designated Beneficiary who either (1) is the surviving spouse of the deceased qualified plan participant or IRA owner or, (2) is not more than ten years younger than the deceased qualified plan participant or IRA owner. In the future, we may allow additional classes of Eligible Designated Beneficiaries to elect a life or life expectancy distribution option.

If your death occurs after December 31, 2019 (after December 31, 2021 for participants of a governmental plan or a plan maintained pursuant to a collective bargaining agreement) and you do not have a designated Beneficiary (including where your estate or certain trusts are the Beneficiary), the pre-2019 distribution rules generally apply. If your Contract has not yet entered the Income Phase and death occurs after your required beginning date, distributions must be made at least as rapidly as under the method in effect at the time of your death. If the Contract has not yet entered the Income Phase and your death occurs before your required beginning date, the remaining interest must be distributed within five years. If your death occurs after your Contract has entered the Income Phase, distributions must be made at least as rapidly as under the method in effect at the time of your death.

For purposes of these rules, the Owner of a Roth IRA is always treated as having died before their required beginning date, since RMDs are not required during the owner's lifetime.

The Regulations under IRC Section 401(a)(9) include a provision that could increase the dollar amount of RMDs for individuals who fund their IRA or qualified retirement plan with an annuity contract. During the Accumulation Phase of the annuity Contract, Treasury Regulations Section 1.401(a)(9)-6, Q&A-12 requires that individuals add the actuarial present value of any additional benefits provided under the annuity (such as certain living or death benefits) to the dollar amount credited to the Owner or Beneficiary under the Contract in order to determine the fair market value of the Contract. A larger fair market value will result in the calculation of a higher RMD amount. You should consult a tax adviser to determine how this may impact your specific circumstances.

**Partial Annuitization**

The ability to apply only a portion of your Contract Value to an Annuity Option is commonly referred to as ''partial annuitization'' or ''partially annuitizing.'' Federal tax law provides favorable tax treatment of partial annuitization of a non-qualified annuity Contract under certain circumstances. There may be tax consequences, possibly significant, to partially annuitizing a Qualified Contract. **You** **should consult a tax adviser before electing to partially annuitize your Contract.**

**Partial Annuitization of Non-Qualified Contracts**

If part of an annuity contract's value is applied to an Annuity Option that provides payments for one or more lives or for a period of at least ten years, the portion of the Contract that is annuitized will be treated as a separate Contract and Annuity Payments received as a result of the partial annuitization will be treated as amounts received as an annuity instead of withdrawals, and given exclusion ratio treatment. The exclusion ratio is calculated by allocating the current investment in the Contract between the amount applied to the Annuity Option and the remaining portion of the original Contract.

If the Annuity Option you elect does not meet one of the two above-described criteria, we will report all payments from your Contract, whether from the annuitized or the deferred portions of the Contract Value, to the IRS as a distribution with the taxable amount not determined beginning with the date of the partial annuitization. It is your responsibility to document to the IRS how much, if any, of a distribution is allocable to cost basis.

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**Partial Annuitization of Qualified Contracts**

If you elect to apply only a portion of your qualified annuity Contract Value to an Annuity Option, we will treat the annuitized and non-annuitized portions of your Contract as separate Contracts for purposes of applying the Required Minimum Distribution (RMD) rules of IRC Section 401(a)(9) and the regulations thereunder. If your Qualified Contract, other than an IRA, contains after-tax money (i.e. has a cost basis), we will allocate that cost basis pro-rata between the annuitized and non-annuitized portions. We do not track cost basis for a Contract held as an IRA. Because the IRS has not published guidance as to what portion of any payment made under the Annuity Option represents a non-taxable return of cost basis and what portion is taxable, this treatment may understate or overstate income in any given year. If you misstate your income, the IRS may impose tax penalties and interest. You should consult a tax or legal adviser to discuss these risks before electing a partial annuitization of your qualified deferred annuity contract.

**Taxation of Death Benefit Proceeds**

Amounts may be distributed from a Contract because of your death or the death of the Annuitant. Generally, such amounts are includible in the income of the recipient as follows:

• if
 distributed in a lump sum, they will be treated in the same manner as a full withdrawal from the Contract; or

• if
 distributed under a payout option, they will be treated as Annuity Payments.

**Section 1035 Tax Free Exchanges**

IRC Section 1035 provides that a life insurance, endowment, or annuity contract may be exchanged for an annuity contract on a tax free basis. When this type of exchange occurs, the gain in the original contract is preserved in the new contract by transferring the cost basis under the original contract to the new contract. The IRS has provided guidance on the partial exchange of an annuity contract for another annuity contract. According to the guidance, partial exchanges occurring on or after October 24, 2011 will be tax free if no distribution takes place from either contract within 180 days after the exchange. If a distribution occurs within 180 days after the exchange, the IRS will apply general tax principles to determine the tax treatment of the transfer. The limitation on distributions within 180 days does not apply to Annuity Payments that are based on life expectancy or on a period certain of ten or more years. You should consult a tax adviser before entering into any 1035 exchange.

Partial exchanges which occurred prior to October 24, 2011 were subject to more restrictive guidance. You should consult a tax adviser if you have questions regarding the taxation of a prior exchange.

Beginning January 1, 2010, the Pension Protection Act of 2006 permits the exchange of an annuity contract for a qualified long-term care contract to qualify as a tax free 1035 exchange. However, if an annuity contract has entered the Income Phase, there is uncertainty and a lack of guidance regarding whether the exchange can qualify. Therefore, if an annuity contract has entered the Income Phase and the Contract or the resulting Annuity Payments are exchanged for a qualified long-term care contract, we will not treat that as a tax free 1035 exchange.

The IRS has also issued guidance allowing a Beneficiary of a non-qualified annuity contract to enter into a 1035 exchange of the death benefit for a new annuity contract, provided that the new contract will be administered as if the owner is deceased for purposes of the death benefit requirements of IRC Section 72(s). In order to allow the death benefit under a non-qualified annuity contract to be exchanged, we may require additional documentation from the issuer of the new contract, in order to ensure that this requirement is met.

**Income Tax Reporting and Withholding**

Federal law requires that we file an information return on Form 1099-R with the IRS (with a copy to you) reporting any taxable amounts paid to you under the annuity contract. By January 31 of the calendar year following the year of any payment(s), we will issue the Form 1099-R to the Owner of the annuity contract. Following the death of the Owner the Form 1099-R will be sent to each Beneficiary who receives a payment under the Contract.

The portion of any distribution that is includible in the gross income of the Owner is subject to federal income tax withholding. The amount of the withholding depends on the type of distribution. Withholding for periodic payments is at the same rate as wages and at

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the rate of 10% from non-periodic payments. However, the Owner, in most cases, may elect not to have taxes withheld or to have withholding done at a different rate.

You should consult a tax adviser regarding withholding requirements.

**Generation Skipping Transfer Tax Withholding**

Under certain circumstances, the IRC may impose a generation skipping transfer tax when all or part of an annuity contract is transferred to, or a death benefit is paid to, an individual two or more generations younger than the Owner. Regulations issued under the IRC may require us to deduct the tax from your Contract, or from any applicable payment, and pay it directly to the IRS.

**Medicare Hospital Insurance Tax**

A Medicare Hospital Insurance Tax (known as the Unearned Income Medicare Contribution) applies to all or part of a taxpayer's net investment income, at a rate of 3.8%, when certain income thresholds are met. Net investment income is defined to include, among other things, non-qualified annuities and net gain attributable to the disposition of property. Under final tax regulations, the taxable portion of any distribution from a non-qualified annuity contract – including withdrawals and Annuity Payments – is included in net investment income. Net investment income also includes the gain from the sale of a non-qualified annuity contract. Under current guidance, we are required to report to the IRS whether a distribution is potentially subject to the tax. You should consult a tax adviser as to the potential impact of the Medicare Hospital Insurance Tax on your Contract.

**Non-Resident Aliens and Foreign Entities**

Generally, a distribution from a Contract to a non-resident alien or foreign entity is subject to federal tax withholding at a rate of 30% of the amount of income that is distributed. A non-resident alien is a person who is neither a citizen, nor a resident, of the United States of America (U.S.). We are required to withhold the tax and send it to the IRS. Some distributions to non-resident aliens or foreign entities may be subject to a lower (or no) tax if a treaty applies. In order to obtain the benefits of such a treaty, the non-resident alien must claim the treaty benefit on Form W-8BEN (or the equivalent form), providing us with:

(1) proof
 of residency (in accordance with IRS requirements), and

(2) the
 applicable taxpayer identification number.

If the above conditions are not met, we will withhold 30% of the income from the distribution. Additionally, under the Foreign Account Tax Compliance Act effective July 1, 2014, U.S. withholding may occur with respect to certain foreign entity Owners (including foreign financial institutions and non-financial foreign entities (such as corporations, partnerships, and trusts)) at a 30% rate without regard to lower treaty rates.

**Civil Unions and Domestic Partnerships**

Parties to a civil union or domestic partnership are not treated as spouses under federal law. Consequently, certain transactions, such as a change of ownership or continuation of the Contract after death, may be taxable to those individuals. You should consult a tax adviser for more information on this subject.

**Non-Natural Owner**

When a Non-Qualified Contract is owned by a non-natural person (e.g., a corporation, limited liability company, partnership, trust or certain other entities) the Contract will generally not be treated as an annuity for tax purposes. This means that gain in the Contract will be taxed each year while the Contract is in the Accumulation Phase. This treatment is not generally applied to a Contract held by a trust or other entity as an agent for a natural person. If a trust is not a grantor trust for income tax purposes, and any beneficiary (including a contingent beneficiary) of the trust is a non-natural person, the Contract will not be treated as owned by an agent for a natural person, and gain in the Contract will be taxed annually.

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Before purchasing a Contract to be owned by a non-natural person or changing ownership on an existing Contract that will result in it being owned by a non-natural person, you should consult a tax adviser to determine the tax impact.

Distribution

The Contracts are no longer for sale to the public. The Contract was sold by both registered representatives of MML Investors Services, LLC (MMLIS), a subsidiary of MassMutual, and by registered representatives of other broker-dealers who have entered into distribution agreements with MML Strategic Distributors, LLC (MSD), a subsidiary of MassMutual. Pursuant to separate underwriting agreements with MassMutual, on its own behalf and on behalf of the Separate Account, MMLIS serves as principal underwriter of the Contracts sold by its registered representatives, and MSD serves as principal underwriter of the Contracts sold by registered representatives of other broker-dealers who have entered into distribution agreements with MSD.

MMLIS and MSD are registered with the SEC as broker-dealers under the Securities Exchange Act of 1934 and are members of the Financial Industry Regulatory Authority (FINRA). MMLIS and MSD also receive compensation for their actions as principal underwriters of the Contracts.

**Commissions and Allowances Paid**

Commissions for sales of the Contract by MMLIS registered representatives are paid on behalf of MMLIS by MassMutual to MMLIS registered representatives. Commissions for sales of the Contract by registered representatives of other broker-dealers are paid on behalf of MSD by MassMutual to those broker-dealers. We also pay expense allowances in connection with the sales of the Contracts. The maximum commission payable for the Contract is 8.63% of Purchase Payments made to a Contract and/or up to 2.4% of Contract Value annually.

**Additional Compensation Paid to MMLIS**

Most MMLIS registered representatives are also MassMutual insurance agents, and as such, are eligible for certain cash and non-cash benefits from MassMutual. Cash compensation includes bonuses and allowances based on factors such as sales, productivity and persistency. Non-cash compensation includes various recognition items such as prizes and awards as well as attendance at, and payment of the costs associated with attendance at, conferences, seminars and recognition trips, and also includes contributions to certain individual plans such as pension and medical plans. Sales of the Contract may help these registered representatives and their supervisors qualify for such benefits. MMLIS registered representatives who are also general agents or sales managers of MassMutual also may receive overrides, allowances and other compensation that is based on sales of the Contract by their registered representatives.

**Additional Compensation Paid to Certain Broker-Dealers**

We and MSD make additional commission payments to certain broker-dealers in the form of asset-based payments and sales-based payments. We also make cash payments and non-cash payments to certain broker-dealers. The asset-based and sales-based payments are made to participate in those broker-dealers' preferred provider programs or marketing support programs, or to otherwise promote the Contract. Asset-based payments are based on the value of the assets in the MassMutual contracts sold by that broker-dealer. Sales-based payments are paid on each sale of the Contract and each subsequent Purchase Payment applied to the Contract. Cash payments are made to attend sales conferences and educational seminars sponsored by certain broker-dealers. Non-cash payments include various promotional items. For a list of the broker-dealers to whom we currently pay additional compensation for selling the Contract, visit www.MassMutual.com/legal/compensation-arrangements or call our Service Center.

The additional compensation arrangements described in the preceding paragraphs are not offered to all broker-dealers and the terms of such arrangements may differ among broker-dealers. Some broker-dealers may receive two or more of these payments. Such payments may give us greater access to the registered representatives of the broker-dealers that receive such compensation or may influence the way that a broker-dealer markets the Contract. Any such compensation will be paid by MSD or us and will not result in any additional direct charge to you.

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**Compensation in General**

The compensation arrangements described above may provide a registered representative with an incentive to sell the Contract over other available contracts whose issuers do not provide such compensation. You may want to take these compensation arrangements into account when evaluating any recommendation regarding the Contract.

We intend to recoup a portion of the cash and non-cash compensation payments that we make through the assessment of certain charges described in this prospectus, including the CDSC. We may also use some of the 12b-1 distribution fee payments and other payments that we receive from certain Funds to help us make these cash and non-cash payments.

You may want to contact MMLIS or your registered representative to find out more about the compensation they receive in connection with your purchase of a Contract.

Commissions or overrides may also be paid to broker-dealers providing wholesaling services (such as providing sales support and training for sales representatives who sell the Contracts).

Other Information

**Collateral Assignment**

You can assign the Contract at any time during your lifetime. We must receive a Written Request from you, in Good Order, for any assignment we allow to be binding on us. We will not be liable for any payment or other action we take in accordance with the Contract before we receive notice of the assignment. We are not responsible for the validity of an assignment. You may be subject to tax consequences if you assign your Contract.

If the Contract is issued pursuant to a qualified plan, there may be limitations on your ability to assign the Contract. If you assign your Contract, your rights may only be exercised with the consent of the assignee of record.

**Unclaimed Property**

Every state has some form of unclaimed property law that imposes varying legal and practical obligations on insurers and, indirectly, on Owners, Beneficiaries, and any other payees of proceeds from a Contract.

Unclaimed property laws generally provide for the transfer of benefits or payments under various circumstances to the abandoned property division or unclaimed property office in the state of last residence. This process is known as escheatment. To help avoid escheatment, keep your own information, as well as Beneficiary and any other payee information up-to-date, including: full names, postal and electronic media addresses, telephone numbers, dates of birth, and social security numbers. To update this information, contact our Service Center. IRS guidance requires us to withhold federal income tax from escheated payments from certain qualified contracts, and to report such payments to the IRS on Form 1099-R.

**Anti-Money Laundering**

Federal laws designed to counter terrorism and prevent money laundering might, in certain circumstances, require us to reject a Purchase Payment or block an Owner's ability to make certain transactions and thereby refuse to accept any request for transfers, withdrawals, or death benefits, until instructions are received from the appropriate regulator. We may also be required to provide additional information about you and your Contract to government regulators.

**Payments We Make**

We may be required to suspend or postpone payments for withdrawals or transfers from the Sub-Accounts for any period when:

• the
 NYSE is closed (other than customary weekend and holiday closings);

• trading
 on the NYSE is restricted;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

• an
 emergency exists as a result of which disposal of shares of the Funds is not reasonably practicable or we cannot reasonably
 value the shares of the Funds; or

• during
 any other period when the SEC, by order, so permits for your protection.

We reserve the right to defer payment for a withdrawal from The Fixed Accounts for the period permitted by law, but not for more than six months.

In addition, if, pursuant to the SEC's rules, a money market fund suspends payment of redemption proceeds in connection with a liquidation of that Fund, we will delay payment of any transfer, withdrawal or death benefit from the applicable money market Sub-Account until the Fund is liquidated.

Federal laws designed to counter terrorism and prevent money laundering might, in certain circumstances, require us to reject a Purchase Payment or block an Owner's ability to make certain transactions and thereby refuse to accept any request for transfers, withdrawals, or death benefits, until instructions are received from the appropriate regulator. We may also be required to provide additional information about you and your Contract to government regulators.

**Changes to the Contract**

We reserve the right to amend the Contract to meet the requirements of applicable federal or state laws or regulations, or as otherwise provided in the Contract. We will notify you by Written Notice of such amendments.

**Special Arrangements**

For certain group or sponsored arrangements there may be expense savings that can be passed on to the customer because our cost for sales, administration, and mortality generally vary with the size of the customer. We will consider factors such as the size of the group, the nature of the sale, the expected Purchase Payment volume, and other factors we consider significant in determining whether to reduce charges. Subject to applicable state laws and regulations, we reserve the right to reduce or waive the administrative charge or any other charge that is appropriate to reflect any expense savings. We will make any reductions according to our rules in effect when an application for a Contract is approved. We may change these rules from time to time. Any reduction in charges will reflect differences in costs or services, and will not be unfairly discriminatory.

We reserve the right to modify or terminate such arrangements.

**Termination of the Contract**

We will terminate your Contract upon the occurrence of any of the following events:

• the
 date of the last Annuity Payment if you have applied your entire Contract Value to an Annuity Option;

• the
 date withdrawal is made of the entire Contract Value when there are no Annuity Payments remaining;

• the
 date of the last payment upon death to the last Beneficiary; or

• the
 date your Contract is returned under the right to examine Contract provision.

In addition, in most states we reserve the right to terminate your Contract if no Purchase Payment has been made for at least two consecutive years (three consecutive years in New York) measured from the date we received the last Purchase Payment; and each of the following amounts is less than $2,000 on the date we send notice of our election to terminate your Contract:

• your
 Contract Value less any Premium Tax deducted;

• your
 Contract withdrawal value; and

• the
 sum of all Purchase Payments made into your Contract adjusted for any partial withdrawals.

**Computer System, Cybersecurity, and Service Disruption Risks**

The Company and its business partners rely on computer systems to conduct business, including customer service, marketing and sales activities, customer relationship management and producing financial statements. While the Company and its business partners have

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policies, procedures, automation and backup plans designed to prevent or limit the effect of failures, our respective computer systems may be vulnerable to disruptions or breaches as the result of natural disasters, man-made disasters, criminal activity, pandemics, or other events beyond our control. The failure of our or our business partners' computer systems for any reason could disrupt operations, result in the loss of customer business and adversely impact profitability.

The Company and its business partners retain confidential information on our respective computer systems, including customer information and proprietary business information. Any compromise of the security of our or our business partners' computer systems that results in the disclosure of personally identifiable customer information could damage our reputation, expose us to litigation, increase regulatory scrutiny and require us to incur significant technical, legal, and other expenses. The risk of cyber-attacks may be higher during periods of geopolitical turmoil (such as the Russian invasion of Ukraine and the responses by the United States and other governments).

Geopolitical and other events, including natural disasters, war, terrorism, economic uncertainty, trade disputes, public health crises and related geopolitical events, and widespread disease, including pandemics (such as COVID-19) and epidemics, have led, and in the future may lead, to increased market volatility, which may disrupt U.S. and world economies and markets and may have significant adverse direct or indirect effects on the Company. These events may adversely affect computer and other systems on which the Company relies, interfere with the processing of Contract-related transactions (including the processing of orders from Owners and orders with the Funds) and the Company's ability to administer this Contract in a timely manner, or have other possible negative effects. These events may also impact the issuers of securities in which the Funds invest, which may cause the Funds underlying the Contract to lose value. There can be no assurance that we, the Funds or our service providers will avoid losses affecting the Contract due to these geopolitical and other events. If we are unable to receive U.S. mail or fax transmissions due to a closure of U.S. mail delivery by the government or due to the need to protect the health of our employees, you may still be able to submit transaction requests to the Company electronically or over the telephone. Our inability to receive U.S. mail or fax transmissions may cause delays in the pricing and processing of transaction requests submitted to us by U.S. mail or by fax during that time period.

**Legal Proceedings**

The Company is subject to legal and regulatory actions, including class action lawsuits, in the ordinary course of its business. Our pending legal and regulatory actions include proceedings specific to us, as well as proceedings generally applicable to business practices in the industry in which we operate. From time to time, we also are subject to governmental and administrative proceedings and regulatory inquiries, examinations, and investigations in the ordinary course of our business. In addition, we, along with other industry participants, may occasionally be subject to investigations, examinations, and inquiries (in some cases industry-wide) concerning issues upon which regulators have decided to focus. Some of these proceedings involve requests for substantial and/or unspecified amounts, including compensatory or punitive damages.

While it is not possible to predict with certainty the ultimate outcome of any pending litigation proceedings or regulatory action, management believes, based on information currently known to it, that the ultimate outcome of all pending litigation and regulatory matters, after consideration of applicable reserves and rights to indemnification, is not likely to have a material adverse effect upon the Separate Account, the ability of the principal underwriter(s) to perform in accordance with its contracts with the Company on behalf of the Separate Account, or the ability of the Company to meet its obligations under the Contract.

For more information regarding the Company's litigation and other legal proceedings, please see the notes to the Company's financial statements contained within the SAI.

**Our Financial Statements**

The financial statements for the Separate Account and the Company are included in the SAI. Our financial statements should be distinguished from the financial statements of the Separate Account, and you should consider our financial statements as bearing only upon our ability to meet our obligations under the Contracts. Contact us at our Service Center for a free copy of these financial statements and the SAI.

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Appendix A

**Investment Options Available Under the Contract**

**Funds Available Under the Contract**

The following is a list of Funds currently available under the Contract. The list of Funds is subject to change, as discussed in the prospectus for the Contract. Before you invest, you should review the prospectuses for the Funds. These prospectuses contain more information about the Funds and their risks and may be amended from time to time. You can find the prospectuses and other information about the Funds online at www.MassMutual.com/MMTransitions. You can also request this information at no cost by calling (800) 272-2216 or sending an email request to ANNfax@MassMutual.com.

The current expenses and performance information below reflects fees and expenses of the Funds, but does not reflect the other fees and expenses that your Contract may charge. Expenses would be higher and performance would be lower if these charges were included. Each Fund's past performance is not necessarily an indication of future performance.

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Fund Type** | **Fund and Adviser/Sub-Adviser** | **Current** **Expenses** **(expenses/** **average assets)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** |
| **Fund Type** | **Fund and Adviser/Sub-Adviser** | **Current** **Expenses** **(expenses/** **average assets)** | **1 Year** | **5 Year** | **10 Year** |
| Asset Allocation | MML VIP Aggressive Allocation Fund (Initial Class)<sup>(1)</sup><sup>(2)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** N/A | 0.98<br> %<br>| 14.17<br> %<br>| 8.36<br> %<br>| 9.53<br> %<br>|
| Asset Allocation | MML VIP Balanced Allocation Fund (Initial Class)<sup>(1)</sup><sup>(3)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** N/A | 0.86<br> %<br>| 11.10<br> %<br>| 4.76<br> %<br>| 6.33<br> %<br>|
| Asset Allocation | MML VIP Conservative Allocation Fund (Initial Class)<sup>(1)</sup><sup>(4)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** N/A | 0.83<br> %<br>| 10.29<br> %<br>| 3.98<br> %<br>| 5.59<br> %<br>|
| Asset Allocation | MML VIP Growth Allocation Fund (Initial Class)<sup>(1)</sup><sup>(5)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** N/A | 0.90<br> %<br>| 12.99<br> %<br>| 7.08<br> %<br>| 8.38<br> %<br>|
| Asset Allocation | MML VIP Moderate Allocation Fund (Initial Class)<sup>(1)</sup><sup>(6)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** N/A | 0.87<br> %<br>| 11.83<br> %<br>| 5.72<br> %<br>| 7.08<br> %<br>|
| Money Market | Invesco V.I. U.S. Government Money Portfolio (Series I)<sup>(7)</sup><sup>(8)</sup><br>***Adviser:*** Invesco Advisers, Inc.<br>***Sub-Adviser:*** N/A | 0.67<br> %<br>| 3.65<br> %<br>| 2.80<br> %<br>| 1.76<br> %<br>|
| Money Market | MML VIP Barings U.S. Government Money Market Fund<br>(Initial Class)<sup>(7)</sup><sup>(9)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Barings LLC | 0.52<br> %<br>| 3.80<br> %<br>| 2.87<br> %<br>| 1.80<br> %<br>|
| Fixed Income | Invesco V.I. Global Strategic Income Fund (Series I)<br>***Adviser:*** Invesco Advisers, Inc.<br>***Sub-Adviser:*** N/A | 0.95<br> %<br> <sup>(\*)</sup><br>| 12.98<br> %<br>| 1.65<br> %<br>| 3.01<br> %<br>|
| Fixed Income | MML VIP Barings Core Bond Fund (Initial Class)<sup>(10)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Barings LLC | 0.45<br> %<br>| 7.85<br> %<br>| 0.48<br> %<br>| 2.64<br> %<br>|

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Fund Type** | **Fund and Adviser/Sub-Adviser** | **Current** **Expenses** **(expenses/** **average assets)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** |
| **Fund Type** | **Fund and Adviser/Sub-Adviser** | **Current** **Expenses** **(expenses/** **average assets)** | **1 Year** | **5 Year** | **10 Year**  |
| Fixed Income | MML VIP Barings Inflation-Protected and Income Fund<br>(Initial Class)<sup>(11)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Barings LLC | 0.65<br> %<br>| 5.89<br> %<br>| 1.12<br> %<br>| 3.15<br> %<br>|
| Fixed Income | MML VIP Barings Short-Duration Bond Fund (Service Class I)<sup>(12)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Barings LLC | 0.84<br> %<br>| 5.76<br> %<br>| 2.30<br> %<br>| 2.31<br> %<br>|
| Fixed Income | MML VIP Fidelity Institutional AM<sup>®</sup> Core Plus Bond Fund<br>(Service Class I)<sup>(13)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** FIAM LLC | 0.86<br> %<br>| 7.03<br> %<br>| –1.10<br> %<br>| 1.58<br> %<br>|
| Balanced | Invesco V.I. Equity and Income Fund (Series I)<sup>(14)</sup><br>***Adviser:*** Invesco Advisers, Inc.<br>***Sub-Adviser:*** N/A | 0.57<br> %<br>| 12.81<br> %<br>| 8.94<br> %<br>| 8.92<br> %<br>|
| Balanced | MML VIP BlackRock<sup>®</sup> Balanced Fund (Initial Class)<sup>(1)</sup><sup>(15)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** BlackRock Investment Management, LLC | 0.51<br> %<br>| 12.84<br> %<br>| 7.86<br> %<br>| 9.21<br> %<br>|
| Large Cap Value | MML Income & Growth Fund (Initial Class)<br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Barrow, Hanley, Mewhinney & Strauss, LLC | 0.72<br> %<br>| 13.34<br> %<br>| 12.35<br> %<br>| 10.73<br> %<br>|
| Large Cap Value | MML VIP Franklin Templeton Equity Fund (Initial Class)<sup>(16)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Brandywine Global Investment Management, LLC | 0.44<br> %<br>| 17.49<br> %<br>| 13.75<br> %<br>| 11.23<br> %<br>|
| Large Cap Value | MML VIP T. Rowe Price Equity Income Fund (Initial Class)<sup>(17)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** T. Rowe Price Associates, Inc. | 0.79<br> %<br>| 14.45<br> %<br>| 11.14<br> %<br>| 10.52<br> %<br>|
| Large Cap Blend | Fidelity<sup>®</sup> VIP Contrafund<sup>®</sup> Portfolio (Initial Class)<br>***Adviser:*** Fidelity Management & Research Company LLC<br>***Sub-Advisers:*** FMR Investment Management (UK) Limited, Fidelity Management & Research (Hong Kong) Limited, and Fidelity Management & Research (Japan) Limited | 0.54<br> %<br>| 21.48<br> %<br>| 15.36<br> %<br>| 15.77<br> %<br>|
| Large Cap Blend | Invesco V.I. Diversified Dividend Fund (Series I)<br>***Adviser:*** Invesco Advisers, Inc.<br>***Sub-Adviser:*** N/A | 0.68<br> %<br>| 15.74<br> %<br>| 10.80<br> %<br>| 9.20<br> %<br>|
| Large Cap Blend | MML Focused Equity Fund (Service Class I)<br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Wellington Management Company LLP | 1.15<br> %<br>| 7.75<br> %<br>| 8.48<br> %<br>| 12.23<br> %<br>|
| Large Cap Blend | MML Sustainable Equity Fund (Initial Class)<br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** American Century Investment Management, Inc. | 0.56<br> %<br>| 11.50<br> %<br>| 11.93<br> %<br>| 12.98<br> %<br>|
| Large Cap Blend | MML VIP BlackRock<sup>®</sup> Equity Index Fund (Class I)<sup>(18)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** BlackRock Advisors, LLC | 0.44<br> %<br>| 17.36<br> %<br>| 13.92<br> %<br>| 14.33<br> %<br>|
| Large Cap Blend | MML VIP Invesco Main Street Equity Fund (Class II)<sup>(19)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Invesco Advisers, Inc. | 0.80<br> %<br>| 16.15<br> %<br>| 12.47<br> %<br>| 14.45<br> %<br>|

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Fund Type** | **Fund and Adviser/Sub-Adviser** | **Current** **Expenses** **(expenses/** **average assets)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** |
| **Fund Type** | **Fund and Adviser/Sub-Adviser** | **Current** **Expenses** **(expenses/** **average assets)** | **1 Year** | **5 Year** | **10 Year**  |
| Large Cap Blend | MML VIP JPMorgan U.S. Research Enhanced Equity Fund<br>(Initial Class)<sup>(20)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** J.P. Morgan Investment Management Inc. | 0.77<br> %<br>| 10.59<br> %<br>| 7.06<br> %<br>| 6.11<br> %<br>|
| Large Cap Growth | MML VIP Invesco Discovery Large Cap Fund (Class II)<sup>(21)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Invesco Advisers, Inc. | 0.78<br> %<br>|  |  |  |
| Large Cap Growth | MML VIP Loomis, Sayles Large Cap Growth Fund (Initial Class)<sup>(22)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Loomis, Sayles & Company, L.P. | 0.70<br> %<br>| 15.09<br> %<br>| 14.97<br> %<br>| 16.34<br> %<br>|
| Large Cap Growth | MML VIP T. Rowe Price Blue Chip Growth Fund (Initial Class)<sup>(23)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** T. Rowe Price Associates, Inc. | 0.78<br> %<br>| 18.41<br> %<br>| 11.08<br> %<br>| 15.25<br> %<br>|
| Small/Mid-Cap Value | MML Small/Mid Cap Value Fund (Initial Class)<br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** AllianceBernstein L.P. | 0.82<br> %<br>| 2.40<br> %<br>| 8.68<br> %<br>| 8.70<br> %<br>|
| Small/Mid-Cap Value | MML VIP American Century Mid Cap Value Fund (Initial Class)<sup>(24)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** American Century Investment Management, Inc. | 0.89<br> %<br>| 8.97<br> %<br>| 8.80<br> %<br>| 9.14<br> %<br>|
| Small/Mid-Cap Blend | MML VIP Invesco Small Cap Equity Fund (Initial Class)<sup>(25)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Invesco Advisers, Inc. | 0.71<br> %<br>| 8.86<br> %<br>| 8.38<br> %<br>| 10.73<br> %<br>|
| Small/Mid-Cap Growth | MML VIP Invesco Discovery Mid Cap Fund (Class II)<sup>(26)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Invesco Advisers, Inc. | 0.85<br> %<br> <sup>(\*)</sup><br>|  |  |  |
| Small/Mid-Cap Growth | MML VIP T. Rowe Price Mid Cap Growth Fund (Initial Class)<sup>(27)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** T. Rowe Price Associates, Inc. | 0.82<br> %<br>| 4.35<br> %<br>| 3.82<br> %<br>| 9.94<br> %<br>|
| Small/Mid-Cap Growth | MML VIP Wellington Small Cap Growth Equity Fund<br>(Initial Class)<sup>(28)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Wellington Management Company LLP | 1.05<br> %<br> <sup>(\*)</sup><br>| 7.34<br> %<br>| 2.67<br> %<br>| 10.59<br> %<br>|
| International/Global | Invesco V.I. International Growth Fund (Series I)<sup>(29)</sup><br>***Adviser:*** Invesco Advisers, Inc.<br>***Sub-Adviser:*** N/A | 1.00<br> %<br> <sup>(\*)</sup><br>| 16.32<br> %<br>| 2.15<br> %<br>| 5.64<br> %<br>|
| International/Global | MML Foreign Fund (Initial Class)<br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Thompson, Siegel and Walmsley LLC | 0.92<br> %<br>| 32.60<br> %<br>| 9.01<br> %<br>| 6.72<br> %<br>|
| International/Global | MML VIP Invesco Global Fund (Class I)<sup>(30)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Invesco Advisers, Inc. | 0.81<br> %<br>| 23.00<br> %<br>| 7.49<br> %<br>| 9.95<br> %<br>|
| International/Global | MML VIP MFS International Equity Fund (Service Class I)<sup>(31)</sup><br>***Adviser:*** MML Investment Advisers, LLC<br>***Sub-Adviser:*** Massachusetts Financial Services Company | 1.18<br> %<br> <sup>(\*)</sup><br>| 25.20<br> %<br>| 7.07<br> %<br>| 6.97<br> %<br>|
| Specialty<sup>(32)</sup> | Invesco V.I. Health Care Fund (Series I)<br>***Adviser:*** Invesco Advisers, Inc.<br>***Sub-Adviser:*** N/A | 0.99<br> %<br>| 15.33<br> %<br>| 3.80<br> %<br>| 6.58<br> %<br>|

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Fund Type** | **Fund and Adviser/Sub-Adviser** | **Current** **Expenses** **(expenses/** **average assets)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** | **Average Annual Total Returns**<br>**(as of 12/31/2025)** |
| **Fund Type** | **Fund and Adviser/Sub-Adviser** | **Current** **Expenses** **(expenses/** **average assets)** | **1 Year** | **5 Year** | **10 Year**  |
| Specialty<sup>(32)</sup> | Invesco V.I. Technology Fund (Series I)<br>***Adviser:*** Invesco Advisers, Inc.<br>***Sub-Adviser:*** N/A | 0.96<br> %<br>| 20.47<br> %<br>| 10.30<br> %<br>| 15.78<br> %<br>|
| Specialty<sup>(32)</sup> | PIMCO CommodityRealReturn<sup>®</sup> Strategy Portfolio (Advisor Class)<br>***Adviser:*** Pacific Investment Management Company LLC<br>***Sub-Adviser:*** N/A | 3.29<br> %<br> <sup>(\*)</sup><br>| 18.66<br> %<br>| 10.44<br> %<br>| 6.42<br> %<br>|
| Specialty<sup>(32)</sup> | VY<sup>®</sup> CBRE Global Real Estate Portfolio (Class S)<br>***Adviser:*** Voya Investments, LLC<br>***Sub-Adviser:*** CBRE Clarion Securities LLC | 1.16<br> %<br> <sup>(\*)</sup><br>| 6.53<br> %<br>| 3.77<br> %<br>| 3.73<br> %<br>|
| Specialty<sup>(32)</sup> | VY<sup>®</sup> Columbia Real Estate Portfolio (Class S)<br>***Adviser:*** Voya Investments, LLC<br>***Sub-Adviser:*** Columbia Management Advisors LLC | 1.00<br> %<br> <sup>(\*)</sup><br>| 0.03<br> %<br>| 5.67<br> %<br>| 4.80<br> %<br>|

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Fidelity, Contrafund and Fidelity Institutional AM are registered service marks of FMR LLC. Used with permission.

(\*) This Fund is subject to an expense reimbursement or fee waiver arrangement. As a result, this Fund's annual expenses reflect temporary expense reductions. See the Fund prospectus for additional information.

(1) These
 are fund-of-funds investment choices. They are known as fund-of-funds because they invest in other underlying funds. A fund offered in
 a fund-of-funds structure
 may have higher expenses than a direct investment in its underlying funds because a fund-of-funds bears its own expenses and indirectly
 bears its proportionate
 share of expenses of the underlying funds in which it invests.

(2) MML
 VIP Aggressive Allocation Fund formerly known as MML Aggressive Allocation Fund.

(3) MML
 VIP Balanced Allocation Fund formerly known as MML Balanced Allocation Fund.

(4) MML
 VIP Conservative Allocation Fund formerly known as MML Conservative Allocation Fund.

(5) MML
 VIP Growth Allocation Fund formerly known as MML Growth Allocation Fund.

(6) MML
 VIP Moderate Allocation Fund formerly known as MML Moderate Allocation Fund.

(7) You
 could lose money by investing in the Fund. Although the Fund seeks to preserve the value of your investment at $1.00 per share, it cannot
 guarantee it will do so.
 An investment in the Fund is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. The
 Fund's sponsor has no
 legal obligation to provide financial support to the Fund, and you should not expect that the sponsor will provide financial support to
 the Fund at any time. The yield
 of this Fund may become very low during periods of low interest rates. After deduction of Separate Account charges, the yield in the division
 that invests in this
 Fund could be negative.

(8) Unavailable
 in Contracts issued on or after January 19, 2008.

(9) MML
 VIP Barings U.S. Government Money Market Fund formerly known as MML U.S. Government Money Market Fund.

(10) MML
 VIP Barings Core Bond Fund formerly known as MML Managed Bond Fund.

(11) MML
 VIP Barings Inflation-Protected and Income Fund formerly known as MML Inflation-Protected and Income Fund.

(12) MML
 VIP Barings Short-Duration Bond Fund formerly known as MML Short-Duration Bond Fund.

(13) MML
 VIP Fidelity Institutional AM <sup>®</sup> Core Plus Bond Fund formerly known as MML Total Return Bond Fund.

(14) Effective
 May 1, 2009 and after, you may not allocate any new money to this Fund via Purchase Payments or transfers.

(15) MML
 VIP BlackRock <sup>®</sup> Balanced Fund formerly known as MML Blend Fund.

(16) MML
 VIP Franklin Templeton Equity Fund formerly known as MML Equity Fund.

(17) MML
 VIP T. Rowe Price Equity Income Fund formerly known as MML Equity Income Fund.

(18) MML
 VIP BlackRock <sup>®</sup> Equity Index Fund formerly known as MML Equity Index Fund.

(19) MML
 VIP Invesco Main Street Equity Fund formerly known as MML Fundamental Equity Fund.

(20) MML
 VIP JPMorgan U.S. Research Enhanced Equity Fund formerly known as MML Managed Volatility Fund.

(21) MML
 VIP Invesco Discovery Large Cap Fund formerly known as MML Invesco Discovery Large Cap Fund.

(22) MML
 VIP Loomis, Sayles Large Cap Growth Fund formerly known as MML Large Cap Growth Fund.

(23) MML
 VIP T. Rowe Price Blue Chip Growth Fund formerly known as MML Blue Chip Growth Fund.

(24) MML
 VIP American Century Mid Cap Value Fund formerly known as MML Mid Cap Value Fund.

(25) MML
 VIP Invesco Small Cap Equity Fund formerly known as MML Small Cap Equity Fund.

(26) MML
 VIP Invesco Discovery Mid Cap Fund formerly known as MML Invesco Discovery Mid Cap Fund.

(27) MML
 VIP T. Rowe Price Mid Cap Growth Fund formerly known as MML Mid Cap Growth Fund.

(28) MML
 VIP Wellington Small Cap Growth Equity Fund formerly known as MML Small Cap Growth Equity Fund.

(29) Invesco
 V.I. International Growth Fund formerly known as Invesco Oppenheimer V.I. International Growth Fund.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(30) MML
 VIP Invesco Global Fund formerly known as MML Global Fund.

(31) MML
 VIP MFS International Equity Fund formerly known as MML International Equity Fund.

(32) Specialty
 funds are an all-encompassing category that consists of funds that forgo broad diversification to concentrate on a certain segment of
 the economy or a specific
 targeted strategy. For example, sector funds are targeted strategy funds aimed at specific sectors of the economy, such as financial,
 technology, healthcare, and
 so on. Sector funds can, therefore, be more volatile than a more diversified equity fund since the stocks in a given sector tend to be
 highly correlated with each
 other.

**Fixed Account Investment Options Available Under the Contract**

The following is a list of fixed options currently available under the Contract. We may change the features of the fixed options listed below, offer new fixed options, and terminate existing fixed options. We will provide you with written notice before doing so. See "General Information about Massachusetts Mutual Life Insurance Company, the Separate Account and the Investment Options – The Fixed Accounts" for more information.

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| | |
|:---|:---|
| &nbsp;&nbsp; ***Name*** | &nbsp;&nbsp; ***Minimum Guaranteed Interest Rate*** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Month DCA Fixed Account | &nbsp;&nbsp;&nbsp;&nbsp; 1.5% |
| &nbsp;&nbsp;&nbsp;&nbsp; 12 Month DCA Fixed Account | &nbsp;&nbsp;&nbsp;&nbsp; 1.5% |
| &nbsp;&nbsp;&nbsp;&nbsp; 18 Month DCA Fixed Account | &nbsp;&nbsp;&nbsp;&nbsp; 1.5% |
| &nbsp;&nbsp;&nbsp;&nbsp; Long-Term Guarantee Fixed Account | &nbsp;&nbsp;&nbsp;&nbsp; 1.5% |
| &nbsp;&nbsp;&nbsp;&nbsp; The Fixed Account | &nbsp;&nbsp;&nbsp;&nbsp; 1.5% |

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Appendix B

**Long-Term Guarantee Fixed Account Interest Rate Factor Adjustment Calculation**

The Long-Term Guarantee Fixed Account interest rate factor is determined by the following formula:

(1 + a)<sup>(n/12)</sup> <br>____________<br>(1 + b)<sup>(n/12)</sup>

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| | |
|:---|:---|
| a | = The initial index rate. The initial index rate is the rate in the Treasury Constant Maturity Series determined for the week prior to the week in which we issue your Contract or the most recent renewal of a Long-Term Guarantee Fixed Account falls, for a maturity equal to the length of the current guarantee period. |

---

---

| | |
|:---|:---|
| b | = The current index rate plus 0.25%. The current index rate is the interest rate in the Treasury Constant Maturity Series determined for the week prior to the week of the withdrawal, for a maturity equal to the number of whole months between the day of the withdrawal and the last day of the guarantee period. |

---

n = The number of whole months left in the current guarantee period.

An interest rate factor adjustment for a partial withdrawal is calculated as follows:

(a + b) x (c – 1)<br>______________<br> c

a = the partial withdrawal payment from the Long-Term Guarantee Fixed Account

b = the Contingent Deferred Sales Charge for the partial withdrawal applicable to the Long-Term Guarantee Fixed Account

c = the interest rate factor

An interest rate factor adjustment for a full withdrawal is calculated as follows:

a x (b – 1)

a = the Contract Fund value on the Business Day we receive the request for a full surrender in Good Order at our Service Center

b = the interest rate factor

The Contract Fund value is equal to your net Purchase Payment applicable to the Long-Term Guarantee Fixed Account on the day we issue your Contract. On any day after we issue your Contract, the Contract Fund value is equal to:

(a x b) – c

a = the previous day's Contract Fund value

b = the sum of one and the daily interest rate equivalent of the guaranteed interest rate

c = any Contract Fund value reduction made on that day

A negative interest rate factor adjustment will never result in a payment upon withdrawal that is lower than if the guaranteed rate of interest credited had been equal to the minimum guaranteed interest rate allowed in your state of issue.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix C

**Contingent Deferred Sales Charge (CDSC) Examples**

***Example 1 ~ 7 Year CDSC***

------

• Contract
 is not Transitions Package III

• The
 following Purchase Payments are made:

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Purchase Payment** | **Contract Year** | **Date** | **Amount** | **End of Year**<br>**Contract Value** |
| &nbsp;&nbsp; 1 *(on Issue Date)* | 1 | January 15 | $100000 | $105000 |
| &nbsp;&nbsp; 2 | 2 | May 15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 3 | 3 | January 15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 340000 |

---

• On
 February 15 of Contract Year 4, a partial withdrawal of $150,000 is made.

• To
 calculate the CDSC, we first determine the free withdrawal amount (FWA) not subject to a CDSC. The FWA is 10% of the
 Contract Value as of the end of the prior year which is $34,000 (10%  x $340,000).

• We
 next determine the remaining withdrawal amount after the deduction of the FWA which is $116,000 ($150,000 – $34,000).

• Since
 the withdrawal is being made in Contract Year 4, the CDSC is 6% or $6,960 ($116,000 x 6%).

The total CDSC for this withdrawal is $6,960, which is deducted from the withdrawal amount of $150,000. The net amount is $143,040 ($150,000 – $6,960).

***Example 2a ~ 9 Year CDSC***

------

• The
 following Purchase Payments are made:

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Purchase Payment** | **Contract Year** | **Date** | **Amount** | **End of Year**<br>**Contract Value** |
| &nbsp;&nbsp; 1 *(on Issue Date)* | 1 | January 15 | $100000 | $105000 |
| &nbsp;&nbsp; 2 | 1 | May 15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 3 | 2 | January 15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 340000 |
| &nbsp;&nbsp; 4 | 7 | January 15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 480000 |

---

• In
 Contract Year 8, a partial withdrawal of $250,000 is made.

• To
 calculate the CDSC, we first determine the FWA  not subject to a CDSC. The FWA is 10% of the Contract Value as of the end
 of the prior year which is $48,000 (10% x $480,000).

• We
 next determine the remaining withdrawal amount after the deduction of the FWA which is <br> $202,000
 ($250,000 – $48,000).

• Since
 the withdrawal is being made in Contract Year 8, the CDSC  is 2% or $4,040 ($202,000 x 2%).

• The
 total CDSC for this withdrawal is $4,040, which is deducted from the withdrawal amount of $250,000. The net amount of
 $245,960 ($250,000 – $4,040) is paid to the Owner, unless otherwise instructed.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2b ~ 9 Year CDSC Credit***

------

The values shown are based on the following assumption:

• In
 Contract Year 1, we credit your initial Purchase Payment of $100,000 to your Contract.

• No
 other optional riders or features that provide a charge or credit are elected.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year** | **Purchase Payment** | **Contract Value** |
| &nbsp;&nbsp; 1 (on Issue Date) | $100000 | $100000 |
| &nbsp;&nbsp; 1 (End of year immediately prior to credit) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 1 (End of year immediately after credit) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110110 |

---

• At
 the end of the Contract Year, 0.10% of the Contract Value is credited to your Contract for choosing a nine-year CDSC.

• In
 Contract Year 1 immediately prior to the credit, the Contract Value is $110,000.

• 0.10%
 of the Contract Value is $110 ($110,000 x 0.10%).

• The
 0.10% credit is then added to the Contract Value $110,110 ($110,000 + $110).

This will occur at the end of each year that CDSC applies.

***Example 3a ~ 5 Year CDSC***

------

• The
 following Purchase Payments are made:

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Purchase Payment** | **Contract Year** | **Date** | **Amount** | **End of Year**<br>**Contract Value** |
| &nbsp;&nbsp; 1 *(on Issue Date)* | 1 | January 15 | $100000 | $105000 |
| &nbsp;&nbsp; 2 | 1 | May 15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 3 | 2 | January 15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 340000 |
| &nbsp;&nbsp; 4 | 2 | May 15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 480000 |

---

• In
 Contract Year 3, a partial withdrawal of $250,000 is made.

• To
 calculate the CDSC, we first determine the FWA  not subject to a CDSC. The FWA is 10% of the Contract Value as of the end
 of the prior year which is $48,000 (10% x $480,000).

• We
 next determine the remaining withdrawal amount after the deduction of the FWA which is $202,000 ($250,000 - $48,000).

• Since
 the withdrawal is being made in Contract Year 3, the CDSC  is 7% or $14,140 ($202,000 x 7%).

• The
 total CDSC for this withdrawal is $14,140, which is deducted from the withdrawal amount of $250,000. The net amount of
 $235,860 ($250,000 - $14,140) is paid to the Owner, unless otherwise instructed.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 3b ~ 5 Year Annual CDSC Fee***

------

The values shown are based on the following assumption:

• In
 Contract Year 1, we credit your initial Purchase Payment of $100,000 to your Contract.

• No
 other optional riders or features that provide a charge or credit are elected.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year** | **Purchase Payment** | **Contract Value** |
| &nbsp;&nbsp; 1 (on Issue Date) | $100000 | $100000 |
| &nbsp;&nbsp; 1 (End of year immediately prior to charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 1 (End of year immediately after charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109780 |

---

• At
 the end of the Contract Year, 0.20% of the Contract Value is charged to your Contract for choosing a five-year CDSC.

• In
 Contract Year 1 immediately prior to the charge, the Contract Value is $110,000.

• 0.20%
 of the Contract Value is $220 ($110,000 x 0.20%).

• The
 0.20% charge is then deducted from the Contract Value $109,780 ($110,000 - $220).

This will occur at the end of each year that CDSC applies.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix D

**Free Withdrawal Amount (FWA) Examples**

***Example 1 ~ Free Withdrawal Amount in Contract Year 1, 2 and 3 for Custom Plan and Packages I and II***

------

The values shown are based on the following assumptions:

• The
 standard 10% free withdrawal provision is elected.

• In
 Contract Year 1, we credit your initial Purchase Payment of $100,000 to your Contract.

• In
 Contract Year 2, an additional Purchase Payment of $10,000 is made.

• In
 Contract Year 3, the Contract Value is $125,000.

Based on the above, we have the following values for the calculation of the FWA.

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Transaction** | **Amount** | **End Prior Year**<br>**Contract Value** |
| &nbsp;&nbsp; 1 | Purchase Payment 1 | $100000 | N/A |
| &nbsp;&nbsp; 2 | Purchase Payment 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | $102000 |
| &nbsp;&nbsp; 3 | Withdrawal 1 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 15000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 |
| &nbsp;&nbsp; 4 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |

---

• In
 Contract Year 1, 10% of the first Purchase Payment of $100,000 is $10,000 ($100,000 x 10%). This is the FWA.

• In
 Contract Year 2, the total Contract Value prior to the Purchase Payment is $102,000 so the FWA is $10,200 ($102,000 x 10%).
 The Purchase Payment adds an additional $1,000 to the FWA ($10,000 x 10%). $11,200 ($10,200 + 1,000) is the total FWA.

• In
 Contract Year 3, 10% of the total Contract Value is $12,500 (10% x $125,000), so the FWA is $12,500.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2 ~ Free Withdrawal Amount in Contract Year 1, 2 and 3 for Package III***

------

The values shown are based on the following assumptions:

• In
 Contract Year 1, we credit your initial Purchase Payment of $100,000 to your Contract.

• In
 Contract Year 2, an additional Purchase Payment of $10,000 is made.

• In
 Contract Year 3, the Contract Value is $125,000.

Based on the above, we have the following values for the calculation of the FWA.

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Transaction** | **Amount** | **End Prior Year**<br>**Contract Value** | **FWA** |
| &nbsp;&nbsp; 1 | Purchase Payment 1 | $100000 | N/A | $15000 |
| &nbsp;&nbsp; 2 | Purchase Payment 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | $102000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 31800 |
| &nbsp;&nbsp; 3 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 37500 |

---

• In
 Contract Year 1, 15% of the first Purchase Payment of $100,000 is $15,000 ($100,000 x 15%). This is the FWA.

• In
 Contract Year 2, the total Contract Value after the transaction is $112,000 ($102,000 + $10,000). 15% of the end of year 1 Contract
 Value plus 15% of the Year 2 Purchase Payment is $16,800 (15% x $102,000 + 15% x $10,000). Since the FWA was
 not completely used in Contract Year 1, the $15,000 is carried over to the FWA amount of Contract Year 2. However, the total
 FWA for Contract Year 2 cannot exceed 30% of the total Contract Value, $33,600 ($112,000 x 30%). Therefore, the FWA
 is the lesser of $33,600 and $31,800 ($15,000 + $16,800). So, the FWA for Contract Year 2 is $31,800.

• In
 Contract Year 3, 15% of the end of year 2 Contract Value is $18,750 (15% x $125,000). $31,800 is carried over from the FWA
 of Contract Year 2. The FWA limit for Contract Year 3 is $37,500 ($125,000 x 30%). The FWA is the lesser of $37,500 and
 $50,550 ($31,800 + $18,750). Therefore, the FWA for Contract Year 3 is $37,500.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix E

**Additional Free Withdrawal Features (FWA) Examples**

***Example 1 ~ 10%/20% Free Withdrawal Feature***

------

The values shown are based on the following assumptions:

• Only
 available with Custom Plan

• The
 FWA is calculated before any fees or charges or assessed.

• In
 Contract Year 1, we credit your initial Purchase Payment of $100,000 to your Contract.

• In
 Contract Year 2, an additional Purchase Payment of $10,000 is made.

• In
 Contract Year 3, the Contract Value is $125,000.

Based on the above, we have the following values for the calculation of the FWA.

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year** | **Transaction** | **Transaction**<br>**Amount** | **Contract Value** | **FWA** |
| &nbsp;&nbsp; 1 | Purchase 1 | $100000 | $100000 | $10000 |
| &nbsp;&nbsp; 1 (end of year, immediately prior to charge) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 |
| &nbsp;&nbsp; 1 (end of year, immediately after the charge) | Charge | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 275 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109725 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 |
| &nbsp;&nbsp; 2 (end of year immediately prior to charge) | Purchase 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 119725 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 23945 |
| &nbsp;&nbsp; 2 (end of year immediately after the charge) | Charge | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 299 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 119426 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 23945 |
| &nbsp;&nbsp; 3 (end of year, immediately prior to charge) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 25000 |
| &nbsp;&nbsp; 3 (end of year, immediately after the charge) | Charge | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 313 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 124687 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 25000 |

---

• In
 Contract Year 1, 10% of the first Purchase Payment of $100,000 is $10,000 which is the FWA. At the end of the year, a charge
 of 0.25% is assessed against the Contract Value for $275 ($110,000  x 0.25%). The ending Contract Value in year 1 is $109,725
 ($110,000 – $275).

• In
 Contract Year 2, 20% of the end of year 1 Contract Value plus 20% of Purchase Payment 2 is $23,945 (20% x $109,725 + 20%
 x $10,000). This is the FWA. At the end of the year, a charge of 0.25% is assessed against the Contract Value for $299 ($119,725
  x 0.25%). The ending Contract Value in year 2 is $119,426 ($119,725 – $299).

• In
 Contract Year 3, 20% of the end of year two Contract Value is $25,000 (20% x $125,000), so the FWA is $25,000. At the end
 of the year, a charge of 0.25% is assessed against the Contract Value for $313 ($125,000 x 0.25%). The ending Contract Value
 in year 3 is $124,687 ($125,000 – $313).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2 ~ 15%/Cumulative to 30% Free Withdrawal Feature***

------

The values shown are based on the following assumptions:

• In
 Contract Year 1, we credit your initial Purchase Payment of $100,000 to your Contract.

• In
 Contract Year 2, an additional Purchase Payment of $10,000 is made.

• In
 Contract Year 3, the Contract Value is $125,000.

Based on the above, we have the following values for the calculation of the FWA.

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year** | **Transaction** | **Transaction**<br>**Amount** | **Contract Value** | **FWA** |
| &nbsp;&nbsp; 1 | Purchase 1 | $100000 | $100000 | $15000 |
| &nbsp;&nbsp; 1 (end of year, immediately prior to charge) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 15000 |
| &nbsp;&nbsp; 1 (end of year, immediately after the charge) | Charge | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 165 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109835 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 15000 |
| &nbsp;&nbsp; 2 (end of year immediately prior to charge) | Purchase 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 119835 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 32975 |
| &nbsp;&nbsp; 2 (end of year immediately after the charge) | Charge | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 180 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 119655 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 32975 |
| &nbsp;&nbsp; 3 (end of year, immediately prior to charge) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 37500 |
| &nbsp;&nbsp; 3 (end of year, immediately after the charge) | Charge | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 188 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 124812 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 37500 |

---

• In
 Contract Year 1, 15% of the first Purchase Payment of $100,000 is $15,000 ($100,000 x 15%). This is the FWA.

• At
 the end of the year, a charge of 0.15% is assessed against the Contract Value for $165 ($110,000 x 0.15%). The final Contract
 Value in year 1 is $109,835 ($110,000 – $165).

• In
 Contract Year 2, 15% of the end of year 1 Contract Value plus 15% of the Purchase Payment is $17,975 (15% x $109,835 +
 10% x $10,000). Since the FWA was not completely used in Contract Year 1, the $15,000 is carried over to the FWA amount
 of Contract Year 2. However, the total FWA for Contract Year 2 cannot exceed 30% of the end of year 2 Contract Value,
 $35,951 ($119,835 x 30%). Therefore, the FWA is the lesser of $35,951 and $32,975 ($15,000 + $17,975). So, the FWA
 for Contract Year 2 is $32,975.

• At
 the end of Contract Year 2, a charge of 0.15% is assessed against the Contract Value for $180 ($119,835 x 0.15%). The ending
 Contract Value in year 2 is $119,655 ($119,835 – $180).

• In
 Contract Year 3, 15% of the end of year 2 Contract Value is $18,750 (15% x $125,000). $32,975 is carried over from the FWA
 of Contract Year 2. The FWA limit for Contract Year 3 is $37,500 ($125,000 x 30%). The FWA is the lesser of $37,500 and
 $51,725 ($32,975 + $18,750). Therefore, the FWA for Contract Year 3 is $37,500.

• At
 the end of Contract Year 3, a charge of 0.15% is assessed against the Contract Value for $188 ($125,000 x 0.15%). The ending
 Contract Value in year 3 is $124,812 ($125,000 – $188).

------

[Back to **Table of Contents**](#TOC_1036)

Appendix F

**Contract Value Death Benefit Example**

The values shown are based on the following assumptions:

• Initial
 Purchase Payment = $100,000

• The
 Contract Value at the beginning of Contract Year 2 is $100,000.

• A
 subsequent Purchase Payment of $10,000 is made at beginning of Contract Year 2.

• Owner
 dies in Contract Year 3 with a Contract Value of $120,060.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase Payment** | **Contract Value** |
| &nbsp;&nbsp; 1 | $100000 | $100000 |
| &nbsp;&nbsp; 2 (immediately prior to credit) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; 2 (immediately prior to Purchase Payment after the credit) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100050 |
| &nbsp;&nbsp; 2 (immediately after Purchase Payment) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110050 |
| &nbsp;&nbsp; 3 (immediately prior to credit) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 3 (immediately after credit prior to death) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120060 |
| &nbsp;&nbsp; 3 (receive due proof of Owner's death and election of the payment method, and after the credit) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120060 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial Contract Value death benefit amount.

• At
 the beginning of Contract Year 2 immediately prior to the Purchase Payment, the Contract Value is $100,000. Once the credit
 is applied, then the Contract Value becomes $100,050 ((100,000 x 0.05%) +100,000).

• At
 the beginning of Contract Year 2, a $10,000 Purchase Payment is made. This amount increases the Contract Value death benefit
 to $110,050 ($100,050 + $10,000).

• At
 the beginning of Contract Year 3, immediately prior to the credit, the Contract Value is $120,000. After the credit is applied
 the Contract Value increases to $120,060 (($120,000 x 0.05%) + $120,000).

• Owner
 dies in Contract Year 3. When we receive due proof of death and election of the payment method for the death benefit,
 the Contract Value is $120,060.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix G

**Transitions Custom Plan or Transitions Package I Basic Death Benefit Examples**

***Example 1 ~ Impact of Purchase Payments and Determination of Benefit***

------

The values shown are based on the following assumptions:

• Initial
 Purchase Payment = $100,000

• A
 subsequent Purchase Payment of $10,000 is made at the beginning of Contract Year 2.

• Owner
 dies in Contract Year 5.

• No
 withdrawals are made.

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase**<br>**Payment** | **Contract Value**<br>**After Purchase**<br>**Payment** | **Total Purchase**<br>**Payments** |
| &nbsp;&nbsp; 1 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 5 (receive due proof of Owner's death and election of the payment method) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 101000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial total Purchase Payment.

• At
 the beginning of Contract Year 2, a $10,000 subsequent Purchase Payment is made, bringing the total Purchase Payments to
 $110,000.

• Owner
 dies in Contract Year 5. When we receive due proof of death and election of the payment method for the death benefit,
 the Contract Value is $101,000. The total Purchase Payments is $110,000. The Basic Death Benefit is the greater of these
 two values. Therefore, the death benefit is $110,000.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2 ~ Impact of Withdrawal and Determination of Benefit when Contract is issued on or after October*** ***1, 2003***

------

The values shown are based on the following assumptions:

• Initial
 Purchase Payment = $100,000

• A
 subsequent Purchase Payment of $10,000 is made at beginning of Contract Year 2.

• A
 withdrawal of $30,000 is made at beginning of Contract Year 5.

• Owner
 dies in Contract Year 6.

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase**<br>**Payment** | **Withdrawal** | **Contract Value** **After Purchase** **Payment** | **Total Purchase Payments** **Adjusted for Withdrawals** |
| &nbsp;&nbsp; 1 | $100000 |  | $100000 | $100000 |
| &nbsp;&nbsp; 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 5 (immediately prior to withdrawal) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 5 (immediately after withdrawal) |  | $30000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 90000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 82500 |
| &nbsp;&nbsp; 6 (receive due proof of Owner's death and election of the payment method) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 80000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 82500 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial total Purchase Payments adjusted for withdrawals.

• At
 the beginning of Contract Year 2, a $10,000 subsequent Purchase Payment is made, bringing the total Purchase Payments adjusted
 for withdrawals to $110,000.

• At
 the beginning of Contract Year 5, a $30,000 withdrawal (including any CDSC) is made.

• Immediately
 prior to when the withdrawal is made, the Contract Value is $120,000, and the total Purchase Payments adjusted for
 withdrawals is $110,000.

• Immediately
 after the withdrawal is made, the Contract Value becomes $90,000 ($120,000 – $30,000), so the Contract Value has
 been reduced by 25% ($30,000/$120,000). The total Purchase Payments adjusted for withdrawals is reduced by $27,500 (25%
 x $110,000) to $82,500 ($110,000 – $27,500).

• Owner
 dies in Contract Year 6. When we receive due proof of death and election of the payment method for the death benefit,
 the Contract Value is $80,000. The total Purchase Payments adjusted for withdrawals is $82,500. Therefore, the death
 benefit is $82,500 (the greater of $82,500 and $80,000).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 3 ~ Impact of Withdrawal and Determination of Benefit when Contract is issued before October 1,*** ***2003***

------

The values shown are based on the following assumptions:

• Initial
 Purchase Payment = $100,000

• A
 subsequent Purchase Payment of $10,000 is made at beginning of Contract Year 2.

• A
 withdrawal of $30,000 is made at beginning of Contract Year 5.

• Owner
 dies in Contract Year 6.

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase**<br>**Payment** | **Withdrawal** | **Contract Value** **After Purchase** **Payment** | **Total Purchase Payments**<br>**Less Withdrawals** |
| &nbsp;&nbsp; 1 | $100000 |  | $100000 | $100000 |
| &nbsp;&nbsp; 2 | 10000 |  | 115000 | 110000 |
| &nbsp;&nbsp; 5 (immediately prior to withdrawal) |  |  | 120000 | 110000 |
| &nbsp;&nbsp; 5 (immediately after withdrawal) |  | $30000 | 90000 | 80000 |
| &nbsp;&nbsp; 6 (receive due proof of Owner's death and election of the payment method) |  |  | 89000 | 80000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial total Purchase Payments less withdrawals.

• At
 the beginning of Contract Year 2, a $10,000 subsequent Purchase Payment is made, bringing the total Purchase Payments less
 withdrawals to $110,000.

• At
 the beginning of Contract Year 5, a $30,000 withdrawal (including any CDSC) is made.

• Immediately
 prior to when the withdrawal is made, the Contract Value is $120,000, and the total Purchase Payments less withdrawals
 is $110,000.

• Immediately
 after the withdrawal is made, the Contract Value becomes $90,000 ($120,000 – $30,000). The total Purchase Payments
 adjusted for withdrawals is reduced by $30,000 to $80,000 ($110,000 – $30,000).

• Owner
 dies in Contract Year 6. When we receive due proof of death and election of the payment method for the death benefit,
 the Contract Value is $89,000. The total Purchase Payments adjusted for withdrawals is $80,000. Therefore, the death
 benefit is $89,000 (the greater of $89,000 and $80,000).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 4 ~ Impact of Reaching Age 80***

------

The values shown are based on the following assumptions:

• Given
 that the Owner is Age 80 or above, the value of the Basic Death Benefit is the Contract Value as of the Business Day proof
 of death and election of payment method in Good Order are received.

• Initial
 Purchase Payment = $100,000

• A
 subsequent Purchase Payment of $10,000 is made at beginning of Contract Year 2.

• At
 the beginning of Contract Year 5, the Owner has turned Age 80. Please see definition of Age earlier in this prospectus.

• The
 Owner dies in Contract Year 6 at Age 81.

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase**<br>**Payment** | **Contract Value**<br>**After Purchase**<br>**Payment** | **Total Purchase**<br>**Payments**<br>**Adjusted for**<br>**Withdrawals** |
| &nbsp;&nbsp; 1 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 5 (Owner turns Age 80) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 101000 | N/A |
| &nbsp;&nbsp; 6 (receive due proof of Owner's death and election of the payment method) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109000 | N/A |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial total Purchase Payments adjusted for withdrawals.

• At
 the beginning of Contract Year 2, a $10,000 subsequent Purchase Payment is made, bringing the total Purchase Payments adjusted
 for withdrawals to $110,000.

• At
 the beginning of Contract Year 5, the Owner has turned Age 80. The Contract Value is $101,000 and the total Purchase Payments
 adjusted for withdrawals are no longer considered for valuing the death benefit.

• At
 the beginning of Contract Year 6, the Contract Value is $109,000. Since the Owner is above age 80, the value of the Basic Death
 Benefit is the Contract Value as of the Business Day proof of death and election of payment method in Good Order are
 received. Therefore, the Basic Death Benefit is $109,000.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix H

**Transitions Custom Plan Basic Death Benefit with 5% Roll-up Feature Examples**

***Example 1 ~ Setting of Initial Values***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase Payment** | **Withdrawal** | **Contract Value** | **Roll-up**<br>**Feature Value** |
| &nbsp;&nbsp; 1 (immediately before the charge) | $100000 | $0 | $100000 | $100000 |
| &nbsp;&nbsp; 1 (after the charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $99600 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made, the Roll-up Feature Value is equal to the initial Purchase Payment ($100,000).
 There is a charge of 0.40% which is $400 ($100,000 x 0.40%). Therefore, the Contract Value is $99,600; however,
 the Roll-up Feature Value remains at $100,000.

***Example 2 ~ No Withdrawals***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year (end of year)** | **Purchase Payment** | **Contract Value** | **Roll-up**<br>**Feature Value** |
| &nbsp;&nbsp; 1 | $100000 | $103000 | $105000 |
| &nbsp;&nbsp; 2 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110250 |
| &nbsp;&nbsp; 3 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115763 |
| &nbsp;&nbsp; 4 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121551 |
| &nbsp;&nbsp; 5 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 127628 |
| &nbsp;&nbsp; 6 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 135000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 134010 |
| &nbsp;&nbsp; 7 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 139000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 140710 |
| &nbsp;&nbsp; 8 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 148000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 147746 |
| &nbsp;&nbsp; 9 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 155000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 155133 |
| &nbsp;&nbsp; 10 (receive due proof of Owner's death and election of the payment method) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 161000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 162889 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the initial Roll-up Feature Value is equal to the initial Purchase Payment.
 The Roll-up Feature Value is increased by 5% ($105,000) at the end of Contract Year 1.

• Each
 Contract Year the Roll-up Feature Value accumulates at 5% on an annualized basis (compounded daily).

• Owner
 dies in Contract Year 10. When we receive due proof of death and election of the payment method for the death benefit,
 the Contract Value is $161,000. The total Purchase Payments is $100,000. The Roll-up Feature Value is $162,889. The
 Basic Death Benefit is the greatest of these three values. Therefore, the death benefit is $162,889.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 3 ~ Impact of Withdrawal and Determination of Death Benefit***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year**<br>**(end of year)** | **Purchase Payment** | **Withdrawal** | **Contract Value** | **Roll-up**<br>**Feature Value** |
| &nbsp;&nbsp; 1 | $100000 | $0 | $103000 | $105000 |
| &nbsp;&nbsp; 2 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110250 |
| &nbsp;&nbsp; 3 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115763 |
| &nbsp;&nbsp; 4 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121551 |
| &nbsp;&nbsp; 5 (immediately before withdrawal) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 127628 |
| &nbsp;&nbsp; 5 (immediately after withdrawal) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 122523 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the Roll-up Feature Value is equal to the initial Purchase Payment.
 The Roll-up Feature Value is increased by 5% ($105,000) at the end of Contract Year 1.

• Each
 Contract Year the Roll-up Feature Value accumulates at 5% on an annualized basis (compounded daily).

• In
 Contract Year 5, $5,000 is withdrawn leaving the Contract Value at $120,000 ($125,000 – $5,000). The Roll-up Feature Value
 is reduced pro rata by 4% ($5,000/$125,000), which is a reduction of $5,105 ($127,628 x 4%) and results in a Roll-up Feature
 Value of $122,523 ($127,628 – $5,105).

***Example 4 ~ Impact of Reaching Age 80***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 75

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year**<br>**(end of year)** | **Purchase Payment** | **Contract Value** | **Roll-up**<br>**Feature Value** |
| &nbsp;&nbsp; 1 | $100000 | $103000 | $105000 |
| &nbsp;&nbsp; 2 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110250 |
| &nbsp;&nbsp; 3 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115763 |
| &nbsp;&nbsp; 4 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121551 |
| &nbsp;&nbsp; 5 (Owner reaches Age 80) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 127628 |
| &nbsp;&nbsp; 6 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 135000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 127628 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the Roll-up Feature Value is equal to the initial Purchase Payment.
 The Roll-up Feature Value is increased by 5% ($105,000) at the end of Contract Year 1.

• Each
 Contract Year the Roll-up Feature Value accumulates at 5% on an annualized basis (compounded daily).

• At
 the end of Contract Year 5, the Annuitant has turned 80 and we no longer credit the interest; therefore, the Roll-up Feature Value
 will no longer increase and will remain $127,628 unless a withdrawal is taken. Please see definition of Age earlier in this
 prospectus.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 5 ~ Impact of Reaching the Roll-up Feature Value Cap***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 50

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year**<br>**(end of year)** | **Purchase Payment** | **Withdrawal** | **Contract Value** | **Roll-up**<br>**Feature Value** |
| &nbsp;&nbsp; 1 | $100000 | $0 | $103000 | $105000 |
| &nbsp;&nbsp; 2 (immediately before Purchase Payment) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110250 |
| &nbsp;&nbsp; 2 (immediately after Purchase Payment | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120250 |
| &nbsp;&nbsp; 5 (immediately before withdrawal) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 139204 |
| &nbsp;&nbsp; 5 (immediately after withdrawal) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 133636 |
| &nbsp;&nbsp; 10 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 160000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 170557 |
| &nbsp;&nbsp; 14 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 199000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 207314 |
| &nbsp;&nbsp; 15 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 215000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 211200 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the Roll-up Feature Value is equal to the initial Purchase Payment.
 The Roll-up Feature Value is increased by 5% ($105,000) at the end of Contract Year 1. The Roll-up Feature Value Cap
 is equal to $200,000 which is twice the Purchase Payment ($100,000 x 2).

• Each
 Contract Year the Roll-up Feature Value accumulates at 5% on an annualized basis (compounded daily).

• In
 Contract Year 2, a subsequent Purchase Payment of $10,000 is made making the Contract Value at $121,000 ($111,000 + $10,000).
 The Roll-up Feature Value increases to $120,250 ($110,250 + 10,000). The Roll-up Feature Value Cap increases by
 $20,000 ($10,000  x 2) which is twice the additional Purchase Payment; the new Roll-up Feature Value Cap becomes $220,000
 ($200,000 + $20,000).

• In
 Contract Year 5, $5,000 is withdrawn leaving the Contract Value at $120,000 ($125,000 – $5,000). The Roll-up Feature Value
 is reduced pro rata by 4% ($5,000/$125,000) which is a reduction of $5,568 ($139,204 x 4%), and results in a Roll-up Feature
 Value of $133,636 ($139,204 – $5,568). The Roll-up Feature Value Cap is also reduced pro rata by 4% which is a reduction
 of $8,800 ($220,000 x 4%) and results in a Roll-up Feature Value Cap of $211,200.

• At
 the end of Contract Year 15, since the Roll-up Feature Value cannot be greater than twice the Purchase Payments adjusted for
 withdrawals, the Roll-up Feature Value is capped at $211,200. Once the cap is reached, we will no longer credit the interest
 and the Roll-up Feature Value will remain the same unless a subsequent withdrawal is taken or a Purchase Payment is
 made.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix I

**Basic Death Benefit with Annual Ratchet Feature Examples**

***Example 1 ~ Setting of Initial Values***

------

The values shown are based on the following assumptions:

• Owner
 has elected the Custom Plan

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase Payment** | **Contract Value** | **Annual Ratchet Death**<br>**Benefit Amount** |
| &nbsp;&nbsp; 1 (immediately before the charge) | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 1 (after the charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99750 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the Annual Ratchet Death Benefit Amount is equal to the initial
 Purchase Payment ($100,000). There is a charge of 0.25% which is $250 ($100,000 x 0.25%). Therefore, the Contract Value
 is $99,750; however, the Annual Ratchet Death Benefit Amount remains at $100,000.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2 ~ Impact of Purchase Payments and Determination of Benefit***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase**<br>**Payment** | **Total**<br>**Purchase**<br>**Payment** | **Contract**<br>**Value** | **Highest**<br>**Adjusted**<br>**Anniversary**<br>**Value<sup>(1)</sup>** | **Annual**<br>**Ratchet**<br>**Death Benefit** |
| &nbsp;&nbsp; 1 | $100000 | $100000 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 2 (immediately prior to Purchase Payment) |  | 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 |
| &nbsp;&nbsp; 2 (immediately after Purchase Payment) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 |
| &nbsp;&nbsp; 3 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 4 (receive due proof of Owner's death and election of the payment method) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |

---

*(1)* *Highest adjusted anniversary value is the highest anniversary value reduced by an adjustment for withdrawals and increased by any subsequent Purchase* *Payments.* 

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial annual ratchet death benefit.

• At
 the beginning of Contract Year 2, a $10,000 Purchase Payment is made. Immediately prior to the Purchase Payment, the Contract
 Value is $105,000, so the annual ratchet death benefit amount is $105,000 (greater of $100,000 or $105,000). This Purchase
 Payment increases the Contract Value and highest adjusted value to $115,000 ($105,000 + $10,000). The Annual Ratchet
 Death Benefit is $115,000 (the greatest of $110,000 and $115,000).

• At
 the beginning of Contract Year 3, the Contract Value is $120,000 so the annual ratchet death benefit is $120,000 (greatest of
 $110,000 total Purchase Payments, $115,000 highest adjusted anniversary value, or $120,000 Contract Value).

• At
 the beginning of Contract Year 4, the Contract Value is $112,000. This is less than the annual ratchet death benefit ($120,000)
 so the annual ratchet death benefit does not change.

• Owner
 dies in Contract Year 4. When we receive due proof of death and election of the payment method, the Contract Value is
 $112,000, the highest adjusted anniversary value is $120,000, and the total Purchase Payments is $110,000. The Ratchet Death
 Benefit is $120,000 (the greatest of $110,000, $112,000 or $120,000).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 3 ~ Impact of Withdrawal and Determination of Benefit before October 1, 2003***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• Since
 the Contract was purchased prior to October 1, 2003, any withdrawals are treated as a dollar-for-dollar reduction.

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase**<br>**Payment** | **Withdrawal** | **Total Purchase** **Payment less** **withdrawals** | **Highest Adjusted** **Anniversary** **Value<sup>(1)</sup>** | **Contract**<br>**Value After**<br>**Purchase**<br>**Payment** | **Annual**<br>**Ratchet**<br>**Death Benefit**<br>**Amount** |
| &nbsp;&nbsp; 1 | $100000 |  | $100000 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 2 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 |
| &nbsp;&nbsp; 3 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 3 (immediately before withdrawal) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 3 (immediately after withdrawal) |  | $20000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 80000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 90000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 95000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 95000 |
| &nbsp;&nbsp; 4 (receive due proof of Owner's death and election of the payment method) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 80000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 |

---

*(1)* *Highest adjusted anniversary value is the highest anniversary value reduced by an adjustment for withdrawals and increased by any subsequent Purchase* *Payments.* 

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial annual ratchet death benefit amount.

• At
 the beginning of Contract Year 2, the annual ratchet death benefit amount is set to $105,000 because the Contract Value is greater
 than the annual ratchet death benefit amount (greater of $100,000 or $105,000).

• At
 the beginning of Contract Year 3, the Contract Value is $110,000, and the annual ratchet death benefit amount is set to $110,000
 because this is greater than the previous annual ratchet death benefit amount.

• During
 Contract Year 3 immediately prior to the withdrawal, the Contract Value is $115,000. After the withdrawal is made, the
 Contract Value becomes $95,000 ($115,000 - $20,000). The highest adjusted anniversary value amount is reduced by $20,000
 to $90,000 ($110,000 - $20,000). The total Purchase Payment less withdrawals is reduced by $20,000 to $80,000 ($100,000
 – $20,000). The Annual Ratchet Death Benefit Amount is $95,000 (the greatest of $80,000, $90,000, or $95,000).

• Owner
 dies in Contract Year 4. When we receive due proof of death and an election of the payment method for the death benefit,
 the Contract Value is $105,000, the highest adjusted anniversary amount is $105,000, and the Purchase Payments less
 withdrawals is $80,000. The annual ratchet death benefit amount is $105,000. Therefore, the death benefit is $105,000 (the
 greater of $80,000 or $105,000).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 4 ~ Impact of Withdrawal and Determination of Benefit on or after October 1, 2003***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• Since
 the Contract was purchased on or after October 1, 2003, any withdrawals are treated as a pro-rata adjustment.

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase**<br>**Payment** | **Withdrawal** | **Total Purchase**<br>**Payments**<br>**Adjusted for**<br>**Withdrawals** | **Highest**<br>**Adjusted**<br>**Anniversary**<br>**Value<sup>(1)</sup>** | **Contract**<br>**Value After**<br>**Purchase**<br>**Payment** | **Annual**<br>**Ratchet**<br>**Death Benefit**<br>**Amount** |
| &nbsp;&nbsp; 1 | $100000 |  | $100000 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 2 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 |
| &nbsp;&nbsp; 3 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 3 (immediately before withdrawal) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 3 (immediately after withdrawal) |  | $20000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 82600 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 90869 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 95000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 95000 |
| &nbsp;&nbsp; 4 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 82600 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 101000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 101000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 101000 |
| &nbsp;&nbsp; 4 (receive due proof of Owner's death and election of the payment method) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 82600 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 |

---

*(1)* *Highest adjusted anniversary value is the highest anniversary value reduced by an adjustment for withdrawals and increased by any subsequent Purchase* *Payments.* 

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial annual ratchet death benefit amount.

• At
 the beginning of Contract Year 2, the annual ratchet death benefit amount is set to $105,000 because the Contract Value is greater
 than the annual ratchet death benefit amount (greater of $100,000 or $105,000).

• At
 the beginning of Contract Year 3, the Contract Value is $110,000, and the annual ratchet death benefit amount is set to $110,000
 because this is greater than the previous annual ratchet death benefit amount.

• During
 Contract Year 3 immediately prior to the withdrawal, the Contract Value is $115,000. After the withdrawal is made, the
 Contract Value becomes $95,000 ($115,000 - $20,000 = $95,000); the Contract Value is reduced by 17.4% (1 - $95,000/ $115,000).
 The highest adjusted anniversary value amount is reduced by $19,140 (17.4%  x $110,000) to $90,860 ($110,000 -
 $19,140). The total Purchase Payment less withdrawals is reduced by $17,400 to $82,600 ($100,000 - $17,400). The Annual
 Ratchet death benefit amount is $95,000 (the greatest of $82,600, $90,869, or $95,000).

• At
 the beginning of Contract Year 4, the Contract Value is $101,000, and the annual ratchet death benefit amount is set to $101,000
 because it is greater than the previous annual ratchet death benefit amount.

• Owner
 dies in Contract Year 4. When we receive due proof of death and an election of the payment method for the death benefit,
 the Contract Value is $105,000, the highest adjusted anniversary amount is $101,000, and the Purchase Payments less
 withdrawals is $82,600. The annual ratchet death benefit amount is $105,000. Therefore, the death benefit is $105,000 (the
 greatest of $82,600, $101,000, or $105,000).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 5 ~ Impact of Reaching Age 80***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 75

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

• At
 Age 80 and above, we no longer change the highest adjusted anniversary value unless there are Purchase Payments or withdrawals.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of the Contract** **Year** | **Annuitant Age Beginning of** **Contract Year** | **Purchase**<br>**Payment** | **Highest Adjusted**<br>**Anniversary Value** | **Contract**<br>**Value After**<br>**Purchase Payment** | **Basic Death Benefit**<br>**with Annual** **Ratchet Feature** |
| &nbsp;&nbsp; 1 | &nbsp;&nbsp; 75 | &nbsp;&nbsp; $100000 | &nbsp;&nbsp; $100000 | &nbsp;&nbsp; $100000 | &nbsp;&nbsp; $100000 |
| &nbsp;&nbsp; 2 | &nbsp;&nbsp; 76 |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 |
| &nbsp;&nbsp; 3 | &nbsp;&nbsp; 77 |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 4 | &nbsp;&nbsp; 78 |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 5 | &nbsp;&nbsp; 79 |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 |
| &nbsp;&nbsp; 6 | &nbsp;&nbsp; 80 |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 130000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 130000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the Annual Ratchet Death Benefit Amount is equal to the initial
 Purchase Payment.

• Each
 Contract Year the highest adjusted anniversary value reflects the highest anniversary value that there has been. The annual
 ratchet death benefit amount is the greatest of the highest adjusted anniversary value, total Purchase Payments, and the
 Contract Value.

• In
 Contract Year 6, the Annuitant has turned 80 and we no longer change the highest adjusted anniversary value unless there are
 Purchase Payments or withdrawals.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix J

**Transitions Custom Plan Basic Death Benefit with Combination Feature Examples**

• This
 death benefit with combination feature is a combination of the basic death benefit with 5% roll-up feature and the basic death
 benefit with annual ratchet feature. The death benefit is the greatest of the Contract Value, value of the annual ratchet feature,
 roll-up feature, or Purchase Payments adjusted for withdrawals.

***Example 1 ~ Setting of Initial Values***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase Payment** | **Contract Value** | **Annual**<br>**Ratchet**<br>**Amount** | **Roll-up**<br>**Feature**<br>**Value** | **Death Benefit** |
| &nbsp;&nbsp; 1 (immediately before the charge) | $100000 | $100000 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 1 (after the charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99550 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the Annual Ratchet Amount and the Roll-up Feature Value are equal
 to the initial Purchase Payment ($100,000). There is a charge of 0.45% which is $450 ($100,000 x 0.45%). Therefore, the
 Contract Value is $99,550; however, the Annual Ratchet Amount and the Roll-up Feature Value remain at $100,000. The death
 benefit is $100,000 (the greater of 99,550 and 100,000).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2 ~ Impact of Purchase Payments on Determination of Benefits***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase** **Payment** | **Total**<br>**Purchase**<br>**Payment** | **Contract**<br>**Value** | **Annual**<br>**Ratchet**<br>**Amount** | **Roll-up**<br>**Feature**<br>**Value** | **Death**<br>**Benefit** |
| &nbsp;&nbsp; 1 | $100000 | $100000 | $100000 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 2 (immediately prior to Purchase Payment) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 106000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 106000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 105000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 106000 |
| &nbsp;&nbsp; 2 (immediately after Purchase Payment) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 116000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 116000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 116000 |
| &nbsp;&nbsp; 3 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120750 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120750 |
| &nbsp;&nbsp; 4 (receive due proof of Owner's death and election of the payment method) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 126788 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 126788 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made. This is the initial Annual Ratchet Amount and Roll-up Feature Value.
 The Death Benefit Value is $100,000.

• For
 calculations of the Annual Ratchet Amount and Roll-up Feature Value, view examples above.

• At
 the beginning of Contract Year 2, immediately prior to the Purchase Payment, the Contract Value and Annual Ratchet are $106,000
 and the Roll-up Feature is $105,000. The Death Benefit Value is $106,000 (the greatest of $100,000, $105,000, and
 $106,000).

• At
 the beginning of Contract Year 2, a $10,000 Purchase Payment is made. This amount increases the Contract Value and Annual
 Ratchet to $116,000 ($106,000 + $10,000) and the Roll-up Feature to $115,000 ($105,000 + 10,000). The Death Benefit
 Value is $116,000 (the greatest of $110,000, $115,000, and $116,000).

• At
 the beginning of Contract Year 3, the Contract Value and Annual Ratchet Amount are $120,000. The Roll-up Feature is 120,750.
 The Death Benefit Value $120,750 (the greatest of $110,000, $120,000, and $120,750).

• Owner
 dies in Contract Year 4. When we receive due proof of death and election of the payment method for the death benefit,
 the Contract Value is $112,000. The Annual Ratchet Amount is $120,000. The Roll-up Feature is $126,788. The Death
 Benefit Value is $126,788 (the greatest of $110,000, $112,000, $120,000, and 126,788).

------

[Back to **Table of Contents**](#TOC_1036)

Appendix K

**Transitions Package II and Custom Plan Basic Death Benefit with 3 Year Reset** **Feature Examples**

***Example 1 ~ Setting of Initial Values***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase Payment** | **Withdrawal** | **Contract Value** | **3 Year Reset Value** |
| &nbsp;&nbsp; 1 (immediately before the charge) | $100000 | $0 | $100000 | $100000 |
| &nbsp;&nbsp; 1 (after the charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99900 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the 3 Year Reset Value is equal to the initial Purchase Payment ($100,000).
 There is a charge of 0.10% which is $100 ($100,000 x 0.10%). Therefore, the Contract Value is $99,900; however,
 the 3 Year Reset Feature Value remains at $100,000.

• The
 charge only applies to Custom Plan contracts and not Transitions Package II policies.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2 ~ No Withdrawals***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase Payment** | **Contract Value** | **3 Year Reset Value** |
| &nbsp;&nbsp; 1 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 2 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 103000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; 3 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; 4 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 5 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 6 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 7 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109000 |
| &nbsp;&nbsp; 8 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 119000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109000 |
| &nbsp;&nbsp; 9 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 128000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109000 |
| &nbsp;&nbsp; 10 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 145000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 145000 |
| &nbsp;&nbsp; 11 (receive due proof of Owners death and election of the payment method) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 161000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 145000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the initial 3 Year Reset Value is equal to the initial Purchase Payment.

• On
 each 3 year Contract Anniversary date following the date your election of this death benefit is effective, the 3 Year Reset Value
 is equal to your Contract Value at that time. For example, the 3 Year Reset Value changes from $100,000 to $114,000 at
 the end of Contract Year 3 to match the Contract Value at that time.

• Owner
 dies in Contract Year 11. When we receive due proof of death and election of the payment method for the death benefit,
 the Contract Value is $161,000. The total Purchase Payments is $100,000. The 3 Year Reset Value is $145,000. The Basic
 Death Benefit is the greatest of these three values. Therefore, the death benefit is $161,000.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 3 ~ Impact of Withdrawal and Determination of Benefit***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Begin of Contract Year** | **Purchase Payment** | **Withdrawal** | **Contract Value** | **3 Year**<br>**Reset Value** |
| &nbsp;&nbsp; 1 | $100000 | $0 | $100000 | $100000 |
| &nbsp;&nbsp; 2 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 103000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; 3 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; 4 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 5 (immediately before withdrawal) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 5 (immediately after withdrawal) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109440 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the 3 Year Reset Value is equal to the initial Purchase Payment.

• On
 each 3 year Contract Anniversary date following the date your election of this death benefit is effective, the 3 Year Reset Value
 is equal to your Contract Value at that time.

• In
 Contract Year 5, $5,000 is withdrawn leaving the Contract Value at $120,000 ($125,000 - $5,000). Since the Contract Value
 was reduced by 4% ($5,000/$125,000), the Purchase Payments adjusted for withdrawals are reduced by 4% to $96,000
 ($100,000 - $100,000 x 4%). The 3 Year Reset Value is reduced by 4%, which is a reduction of $4,560 ($114,000 x 4%)
 and results in a 3 Year Reset Value of $109,440 ($114,000 - $4,560).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 4 ~ Impact of Reaching Age 80***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 75

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

• At
 Age 80 and above, we no longer recalculate the 3 Year Reset Value Death Benefit.

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Annuitant Age Beginning of** **Contract Year** | **Purchase Payment** | **Contract Value** | **3 Year**<br>**Reset Value** |
| &nbsp;&nbsp; 1 | 75 | $100000 | $100000 | $100000 |
| &nbsp;&nbsp; 2 | 76 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 103000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; 3 | 77 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; 4 | 78 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 5 | 79 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 6 | 80 |  | 130000 | 114000 |
| &nbsp;&nbsp; 7 | 81 |  | 135000 | 114000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the 3 Year Reset Value is equal to the initial Purchase Payment.

• On
 each 3 year Contract Anniversary date following the date your election of this death benefit is effective, the 3 Year Reset Value
 is equal to your Contract Value at that time.

• In
 Contract Year 7, the Annuitant is above age 80 and we no longer recalculate the 3 Year Reset Value; therefore, the 3 Year Reset
 Value will no longer increase and will remain $114,000 unless a withdrawal is taken or a Purchase Payment is made.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix L

**Earnings Enhancement Benefit Examples**

***Example 1 ~ Initial Benefit Period with No Withdrawals***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Owner
 has elected the Custom Plan with Basic Death Benefit with Annual Ratchet Feature.

• Your
 Issue Date is 5/1/2005. This is the date when we credit your initial Purchase Payment of $100,000 to your Contract.

• On
 6/1/2005, an additional Purchase Payment of $100,000 is made.

• On
 6/1/2006, an additional Purchase Payment of $50,000 is made.

• On
 4/30/2007, the subsequent benefit period ends.

Based on the above, we have the following values for the calculation of the Earnings Enhancement Benefit.

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Date** | **Transaction** | **Contract** **Value Before** **Transaction** | **Purchase** **Payment or** **Withdrawal** **Amount** | **Total** **Purchase** **Payments** | **Charge<sup>(1)</sup>** | **Earnings<sup>(2)</sup>** | **Earnings** **Enhancement** **Benefit Value** |
| &nbsp;&nbsp; 5/1/2005 | Purchase 1 | $0 | $100000 | $100000 | $250 |  |  |
| &nbsp;&nbsp; 6/1/2005 | Purchase 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 |  |  |  |
| &nbsp;&nbsp; 4/30/2006 | End of<br>Benefit Period 1<br>(before charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 210000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 |  | $10000 |  |
| &nbsp;&nbsp; 4/30/2006 | End of<br>Benefit Period 1<br>(after charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 210000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 525 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 9475 | $3790 |
| &nbsp;&nbsp; 6/1/2006 | Purchase 3 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 211000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250000 |  |  |  |
| &nbsp;&nbsp; 4/30/2007 | End of<br>Benefit Period 2<br>(before charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 280000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 30000 |  |
| &nbsp;&nbsp; 4/30/2007 | End of<br>Benefit Period 2<br>(after charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 280000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 700 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 29300 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 11720 |
| &nbsp;&nbsp; 5/1/2007 | Receipt of due proof of Owner's death and election of the payment method | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 279300 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 29300 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 11720 |

---

(1) We
 are assuming a Basic Death Benefit with Annual Ratchet Feature Charge of 0.25%. In the first Contract Year, the charge is based on Purchase
 Payments received
 during that Contract Year at the time those Purchase Payments are made. At the end of the first Contract Year and at the end of every
 Contract Year thereafter,
 we calculate the charge based on the Contract Value at that time and deduct the charge on each Contract Anniversary while the feature is in effect.

*(2)* *Earnings are the difference between your Contract Value and your Purchase Payments minus withdrawals as of the date of your death. For the purposes of this* *benefit, we will take any withdrawals from earnings first.* 

• On
 the Issue Date, a $100,000 Purchase Payment is made. The Owner is Age 60 upon the date of the election of this feature and
 therefore will receive an additional 40% of earnings upon death. The charge is $250 ($100,000  x 0.25%).

• On
 6/1/2005, a $100,000 subsequent Purchase Payment is made, bringing the total Purchase Payments to $200,000.

• At
 the end of the first benefit period, before any transactions, the Contract Value is $210,000. The earnings are $10,000 ($210,000
 – $200,000). The charge is $525 ($210,000 x 0.25%).

• After
 the charge, the earnings are $9,475 ($10,000 – $525) and the Earnings Enhancement Benefit is $3,790 ($9,475 x 40%).

------

[Back to **Table of Contents**](#TOC_1036)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

• On
 6/1/2006, a $50,000 subsequent Purchase Payment is made, bringing the total Purchase Payments adjusted for withdrawals
 to $250,000 ($200,000 + $50,000).

• At
 the end of the second benefit period, before any transactions, the Contract Value is $280,000. The earnings are $30,000 ($280,000
 – $250,000). The charge is $700 ($280,000 x 0.25%).

• After
 the charge, the earnings are $29,300 ($30,000 – $700) and the Earnings Enhancement Benefit is $11,720 ($29,300 x 40%).

• Owner
 passes away. When we receive due proof of death and election of the payment method for the death benefit on 5/1/ 2007,
 the Contract Value is $279,300. The total Purchase Payments adjusted for withdrawals is $250,000. The earnings are $29,300
 and the Earnings Enhancement Benefit is $11,720 ($29,300 x 40%). In addition to their death benefit, the Owner receives
 $11,720 upon death as a result of electing the Earnings Enhancement Benefit.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2 ~ Impact of Withdrawal(s) on the Benefit Amount***

------

This example has the same assumptions as Example 1 but has one withdrawal in each of the benefit periods.

• On
 7/1/2005, a withdrawal of $50,000 is disbursed from the Contract.

• On
 7/1/2006, a withdrawal of $100,000 is disbursed from the Contract.

Based on the above, we have the following values for the calculation of the Earnings Enhancement Benefit.

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Date** | **Transaction** | **Contract** **Value** **Before** **Transaction** | **Purchase** **Payment** **or** **Withdrawal** **Amount** | **Total** **Purchase** **Payments** **in** **Benefit** **Period** | **Charge<sup>(1)</sup>** | **Earnings** | **Withdrawal** **Impact to** **Remaining** **Purchase** **Payments<sup>(2)</sup>** | **Remaining** **Purchase** **Payments<sup>(2)</sup>** | **Earnings** **Enhancement** **Benefit Value** |
| &nbsp;&nbsp; 5/1/2005 | Purchase 1 | $0 | $100000 | $100000 | $250 |  |  | $100000 |  |
| &nbsp;&nbsp; 6/1/2005 | Purchase 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 |  |
| &nbsp;&nbsp; 7/1/2005 | Pre-Withdrawal | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 202000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 |  | $2000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 |  |
| &nbsp;&nbsp; 7/1/2005 | Withdrawal | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 152000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | $48000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 152000 |  |
| &nbsp;&nbsp; 4/30/2006 | End of Benefit Period 1<br>(before charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 155000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 152000 | $0 |
| &nbsp;&nbsp; 4/30/2006 | End of Benefit Period 1<br>(after charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 154612 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 388 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2612 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 152000 | 1045 |
| &nbsp;&nbsp; 6/1/2006 | Purchase 3 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 156000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 202000 |  |
| &nbsp;&nbsp; 7/1/2006 | Pre-Withdrawal | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 208000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 6000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 202000 |  |
| &nbsp;&nbsp; 7/1/2006 | Withdrawal | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 108000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 94000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 108000 |  |
| &nbsp;&nbsp; 4/30/2007 | End of Benefit Period 2<br>(before charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 7000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 108000 |  |
| &nbsp;&nbsp; 4/30/2007 | End of Benefit Period 2<br>(after charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115000 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 288 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 6712 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 108000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2685 |

---

(1) We
 are assuming a Basic Death Benefit with Annual Ratchet Feature Charge of 0.25%. In the first Contract Year, the charge is based on Purchase
 Payments received
 during that Contract Year at the time those Purchase Payments are made. At the end of the first Contract Year and at the end of every
 Contract Year thereafter,
 we calculate the charge based on the Contract Value at that time and deduct the charge on each Contract Anniversary while the feature is in effect.

*(2)* *Earnings are the difference between your Contract Value and your Purchase Payments less withdrawals as of the date of your death. For the purposes of this* *benefit, we will take any withdrawals from earnings first.* 

• On
 the Issue Date, a $100,000 Purchase Payment is made. The Owner is Age 60 upon the date of the last election of this feature
 and therefore will receive an additional 40% of earnings upon death. The charge is $250 ($100,000 x 0.25%).

• On
 6/1/2005, a $100,000 subsequent Purchase Payment is made, bringing the total Purchase Payments adjusted for withdrawals
 to $200,000.

• On
 7/1/2005, a $50,000 withdrawal is made. The earnings pre-withdrawal is $2,000 ($202,000 – $200,000). This withdrawal first
 reduces earnings from $2,000 to $0. The withdrawal then reduces the remaining Purchase Payments used to calculate the
 Earnings Enhancement Benefit Value by $48,000 ($50,000 – $2,000). The remaining Purchase Payments becomes $152,000
 ($200,000 – $48,000).

• At
 the end of the first benefit period, before any transactions, the Contract Value is $155,000. The earnings are $3,000 ($155,000
 – $152,000). The charge is $388 ($155,000 x 0.25%).

• After
 the charge, the earnings are $2,612 ($3,000 – $388) and the Earnings Enhancement Benefit Value is $1,045 ($2,612  x 40%).

------

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

• On
 6/1/2006, a $50,000 subsequent Purchase Payment is made, bringing the total Purchase Payments adjusted for withdrawals
 to $202,000 ($152,000 + $50,000).

• On
 7/1/2006, a $100,000 subsequent withdrawal is made. The earnings pre-withdrawal is $6,000 ($208,000 – $202,000). This
 withdrawal first reduces earnings from $6,000 to $0. The withdrawal then reduces the remaining Purchase Payments used
 to calculate the Earnings Enhancement Benefit Value by $94,000 ($100,000 – $6,000). The remaining Purchase Payments
 becomes $108,000 ($202,000 – $94,000).

• At
 the end of the second benefit period, before any transactions, the Contract Value is $115,000. The earnings are $7,000 ($115,000
 – $108,000). The charge is $288 ($115,000 x 0.25%).

• After
 the charge, the earnings are $6,712 ($7,000 – $288) and the Earnings Enhancement Benefit Value is $2,685 ($6,712  x 40%).

------

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Appendix M

**5% Guaranteed Minimum Income Benefit (GMIB) Examples**

***Example 1 ~ Setting of Initial Values***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Beginning of Contract Year** | **Purchase Payment** | **Withdrawal** | **Contract Value** | **GMIB Value** | **Monthly Income** **Benefit** |
| &nbsp;&nbsp; 1 (immediately before the charge) | $100000 | $0 | $100000 | $100000 | $0 |
| &nbsp;&nbsp; 1 (after the charge) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99650 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 | 0 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the GMIB value is equal to the initial Purchase Payment ($100,000).
 There is a charge of 0.35% which is $350 ($100,000 x 0.35%). Therefore, the Contract Value is $99,650; however,
 the GMIB value remains at $100,000.

------

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***Example 2 ~ No Withdrawals***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

• Death
 benefit = Basic Death Benefit

• GMIB
 is exercised at the end of Year 10.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year**<br>**(end of year)** | **Purchase Payment** | **Contract Value** | **GMIB Value** | **Monthly Income** **Benefit** | **Death Benefit** |
| &nbsp;&nbsp; 1 | $100000 | $103000 | $105000 | $0 | $103000 |
| &nbsp;&nbsp; 2 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110250 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 |
| &nbsp;&nbsp; 3 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115763 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 4 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121551 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 5 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 127628 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 |
| &nbsp;&nbsp; 6 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 135000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 134010 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 135000 |
| &nbsp;&nbsp; 7 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 139000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 140710 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 139000 |
| &nbsp;&nbsp; 8 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 148000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 147746 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 148000 |
| &nbsp;&nbsp; 9 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 155000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 155133 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 155000 |
| &nbsp;&nbsp; 10 (immediately prior to exercising GMIB) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 153000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 162889 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 153000 |
| &nbsp;&nbsp; 10 (immediately after exercising GMIB) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1018 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the GMIB value is equal to the initial Purchase Payment. The GMIB
 value is increased by 5% ($105,000) at the end of Contract Year 1.

• Each
 Contract Year the GMIB value accumulates at 5% on an annualized basis (compounded daily).

• The
 GMIB is annuitized at the tenth Contract Year. The Monthly Income Benefit Value of $1,018 is the monthly income amount
 that would be received by annuitizing the GMIB value of $162,889 for a male age 70 for a life income Annuity Option.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 3 ~ Impact of Withdrawal and Determination of Benefit***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• Death
 benefit = Basic Death Benefit

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year**<br>**(end of year)** | **Purchase Payment** | **Withdrawal** | **Contract Value** | **GMIB Value** | **Monthly Income** **Benefit** | **Death Benefit** |
| &nbsp;&nbsp; 1 | $100000 | $0 | $103000 | $105000 | $0  | $103000 |
| &nbsp;&nbsp; 2 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110250 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 |
| &nbsp;&nbsp; 3 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115763 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 4 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121551 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 5 (immediately before withdrawal) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 127628 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 |
| &nbsp;&nbsp; 5 (immediately after withdrawal) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 122523 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the GMIB value is equal to the initial Purchase Payment. The GMIB
 Value is increased by 5% ($105,000) by the end of Contract Year 1.

• Each
 Contract Year the GMIB value accumulates at 5% on an annualized basis (compounded daily).

• In
 Contract Year 5, $5,000 is withdrawn leaving the Contract Value at $120,000 ($125,000 – $5,000). The GMIB Value is reduced
 pro rata by 4% ($5,000/$125,000), which is a reduction of $5,105 ($127,628 x 4%) and results in a GMIB value of $122,523
 ($127,628 – $5,105).

------

[Back to **Table of Contents**](#TOC_1036)

***Example 4 ~ Impact of Reaching Age 80***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 75½

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• No
 withdrawals are taken

• Death
 benefit = Basic Death Benefit

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year (end of year)** | **Purchase Payment** | **Contract Value** | **GMIB Value** | **Monthly Income** **Benefit** | **Death Benefit** |
| &nbsp;&nbsp; 1 | $100000 | $103000 | $105000 | $0 | $103000 |
| &nbsp;&nbsp; 2 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110250 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 |
| &nbsp;&nbsp; 3 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 115763 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 114000 |
| &nbsp;&nbsp; 4 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121551 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 5 (halfway through year) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 123000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 124552 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 123000 |
| &nbsp;&nbsp; 5 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 124552 | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the  GMIB value is equal to the initial Purchase Payment. The GMIB
 Value is increased by 5% ($105,000) at the end of Contract Year 1.

• Each
 Contract Year the GMIB value accumulates at 5% on an annualized basis (compounded daily).

• Halfway
 through Contract Year 5, the Annuitant has turned 80 and we no longer credit the interest; therefore, the GMIB Value
 will no longer increase and will remain $124,552 unless a withdrawal is taken.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 5 ~ Impact of Reaching the GMIB Cap***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 50

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

• Subsequent
 Purchase Payment = $10,000

• Death
 benefit = Basic Death Benefit

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year (end of** **year)** | **Purchase Payment** | **Withdrawal** | **Contract Value** | **GMIB Value** | **Death Benefit** | **GMIB Cap** |
| &nbsp;&nbsp; 1 | &nbsp;&nbsp; $100000 | $0 | &nbsp;&nbsp; $103000 | &nbsp;&nbsp; $105000 | &nbsp;&nbsp; $103000 | &nbsp;&nbsp; $200000 |
| &nbsp;&nbsp; 2 (immediately before Purchase Payment) |  |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110250 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 111000 | &nbsp;&nbsp; 200000 |
| &nbsp;&nbsp; 2 (immediately after Purchase Payment | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10000 |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120250 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121000 | &nbsp;&nbsp; 220000 |
| &nbsp;&nbsp; 5 (immediately before withdrawal) |  |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 139204 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125000 | &nbsp;&nbsp; 220000 |
| &nbsp;&nbsp; 5 (immediately after withdrawal) |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 133636 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 | &nbsp;&nbsp; 211200 |
| &nbsp;&nbsp; 10 |  |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 160000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 170557 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 160000 | &nbsp;&nbsp; 211200 |
| &nbsp;&nbsp; 14 |  |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 199000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 207314 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 199000 | &nbsp;&nbsp; 211200 |
| &nbsp;&nbsp; 15 |  |  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 215000 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 211200 | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 215000 | &nbsp;&nbsp; 211200 |

---

• On
 the Issue Date, a $100,000 Purchase Payment is made and the GMIB value is equal to the initial Purchase Payment. The GMIB
 Value is increased by 5% ($105,000) at the end of Contract Year 1. The GMIB cap is equal to $200,000 which is twice
 the Purchase Payment ($100,000 x 2).

• Each
 Contract Year the GMIB value accumulates at 5% on an annualized basis (compounded daily).

• In
 Contract Year 2, a subsequent Purchase Payment of $10,000 is made making the Contract Value at $121,000 ($111,000 + $10,000).
 The  GMIB Value increases to $120,250 ($110,250 + 10,000). The GMIB Cap increases by $20,000 ($10,000 x 2) which
 is twice the Purchase Payment; the new GMIB Cap becomes $220,000 ($200,000 + $20,000).

• In
 Contract Year 5, $5,000 is withdrawn leaving the Contract Value at $120,000 ($125,000 – $5,000). The GMIB Value is reduced
 pro rata by 4% ($5,000/$125,000) which is a reduction of $5,568 ($139,204 x 4%), and results in a GMIB value of $133,636
 ($139,204 – $5,568). The GMIB Cap is also reduced pro rata by 4% which is a reduction of $8,800 ($220,000 x 4%)
 and results in a GMIB Cap of $211,200.

• At
 the end of Contract Year 15, the GMIB Value is limited by the GMIB Cap, which is calculated as twice the total purchase payments
 made, adjusted for any pro-rata reductions due to withdrawals. In this example, the initial cap was $200,000 (2 × $100,000
 initial payment). After the $10,000 additional payment in Year 2, the cap increased by $20,000 to $220,000. When $5,000
 was withdrawn in Year 5, the cap was reduced by 4% ($5,000 ÷ $125,000), lowering it by $8,800 to $211,200. Because
 the GMIB Value projected for Year 15 exceeds this adjusted cap, it is held at $211,200, and no further changes are made
 unless another withdrawal occurs.

------

[Back to **Table of Contents**](#TOC_1036)

Appendix N

**Guaranteed Minimum Accumulation Benefit (GMAB) Examples**

***Example 1 ~ Setting of Initial Values***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as Owner

• Initial
 Purchase Payment = $100,000

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year** | **Purchase**<br>**Payment** | **Contract Value** | **GMAB Value** |
| &nbsp;&nbsp; Beginning of Year 1 (immediately after Purchase Payment) | $100000 | $99650 | $100000 |
| &nbsp;&nbsp; End of Year 1 (immediately before the fee) | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 107085 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; Beginning of Year 2 (after the fee) | 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 106710 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |

---

• In
 Contract Year 1, the GMAB is equal to the initial Purchase Payment of $100,000. The fee at the beginning of Contract Year
 1 is $350 ($100,000 x 0.35%). The ending Contract Value is $99,650 ($100,000 – 350).

• At
 the beginning of each year, a fee of 0.35% is assessed against the Contract Value. The fee at the beginning of the second year
 is $375 ($107,085 x 0.35%). The Contract Value at the end of year 1 less the fee is $106,710 ($107,085 – $375). The GMAB
 Value remains at $100,000. This fee continues each year that the GMAB is in effect.

------

[Back to **Table of Contents**](#TOC_1036)

***Example 2 ~ Return of Purchase Payment GMAB Elected at Issue***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as the Owner

• The
 Benefit Period is 10 years

• The
 Initial Purchase Payment is $100,000

• In
 Contract Year 2, an additional Purchase Payment of $20,000 is made

• In
 Contract Year 4, an additional Purchase Payment of $10,000 is made

• In
 Contract Year 8, a withdrawal of $15,000 is made

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year (end of year)** | **Purchase**<br>**Payment** | **Withdrawal** | **Contract Value** **(After Fee)** | **GMAB Value** |
| &nbsp;&nbsp; 1 | $100000 |  | $106710 | $100000 |
| &nbsp;&nbsp; 2 | 20000 |  | 133800 | 120000 |
| &nbsp;&nbsp; 3 |  |  | 142779 | 120000 |
| &nbsp;&nbsp; 4 | 10000 |  | 162325 | 120000 |
| &nbsp;&nbsp; 5 |  |  | 173218 | 120000 |
| &nbsp;&nbsp; 6 |  |  | 184841 | 120000 |
| &nbsp;&nbsp; 7 |  |  | 197244 | 120000 |
| &nbsp;&nbsp; 8 (prior to the withdrawal) |  |  | 211219 | 120000 |
| &nbsp;&nbsp; 8 (after the withdrawal) |  | $15000 | 195532 | 111478 |
| &nbsp;&nbsp; 9 |  |  | 208652 | 111478 |
| &nbsp;&nbsp; 10 |  |  | 222654 | 111478 |

---

• In
 Contract Year 1, the GMAB is equal to the initial Purchase Payment of $100,000.

• In
 Contract Year 2, an additional Purchase Payment of $20,000 is made. Since the Contract is within the first 2 years, this increased
 the GMAB to $120,000 ($100,000 + $20,000).

• In
 Contract Year 4, an additional Purchase Payment of $10,000 is made. Since the Contract is outside of the first 2 years, this does
 not increase the GMAB. The GMAB remains $120,000.

• In
 Contract Year 8, a withdrawal of $15,000 is made. The GMAB will be reduced by an adjustment for withdrawals. The adjustment
 for withdrawals is the withdrawal amount divided by the Contract Value prior to the withdrawal, then multiplied by
 the most recent GMAB. Therefore, the adjustment for withdrawals is $8,522 (($15,000 / $211,219) x $120,000) and the GMAB
 is $111,478 ($120,000 – $8,522). The Contract Value after the withdrawal and the fee is $195,532 ($211,219 – $15,000
 – fee of $687).

• The
 current annual charge for the GMAB is 0.35% of the Contract Value. Immediately after the withdrawal is taken at the end
 of Contract Year 8, the Contract Value is $196,219 ($211,219 – $15,000). Therefore, the fee for the GMAB is $687 (0.35%
 x $196,219).

• At
 the end of Contract Year 10, the Contract Value is greater than the GMAB, so the Contract Value stays the same and the GMAB
 feature is terminated.

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***Example 3 ~ Two Times Return of Purchase Payment GMAB Elected at Issue***

------

The values shown are based on the following assumptions:

• Owner
 Age at issue = 60

• Annuitant
 = same as the Owner

• The
 Benefit Period is 20 years

• The
 Initial Purchase Payment is $100,000

• In
 Contract Year 2, an additional Purchase Payment of $20,000 is made

• In
 Contract Year 4, an additional Purchase Payment of $10,000 is made

• In
 Contract Year 8, a withdrawal of $15,000 is made

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Contract Year (end of year)** | **Purchase**<br>**Payment** | **Withdrawal** | **Contract Value** **(After Fee)** | **GMAB Value** |
| &nbsp;&nbsp; 1 | $100000 |  | $106710 | $200000 |
| &nbsp;&nbsp; 2 | 20000 |  | 133800 | 240000 |
| &nbsp;&nbsp; 3 |  |  | 142779 | 240000 |
| &nbsp;&nbsp; 4 | 10000 |  | 162325 | 240000 |
| &nbsp;&nbsp; 5 |  |  | 173218 | 240000 |
| &nbsp;&nbsp; 6 |  |  | 184841 | 240000 |
| &nbsp;&nbsp; 7 |  |  | 197244 | 240000 |
| &nbsp;&nbsp; 8 (prior to the withdrawal) |  |  | 211219 | 240000 |
| &nbsp;&nbsp; 8 (after the withdrawal) |  | $15000 | 195532 | 222956 |
| &nbsp;&nbsp; 9 |  |  | 208652 | 222956 |
| &nbsp;&nbsp; 10 |  |  | 222654 | 222956 |
| &nbsp;&nbsp; 19 |  |  | 399471 | 222956 |
| &nbsp;&nbsp; 20 |  |  | 426276 | 222956 |

---

• In
 Contract Year 1, the GMAB is equal to two times the initial Purchase Payment of $100,000, so the GMAB is $200,000 ($100,000
 x 2). The ending Contract Value in year 1 after the fee is $106,710.

• In
 Contract Year 2, an additional Purchase Payment of $20,000 is made. Since the Contract is within the first 2 years, this increased
 the GMAB to $240,000 ($200,000 + ($20,000 x 2)).

• In
 Contract Year 4, an additional Purchase Payment of $10,000 is made. Since the Contract is outside of the first 2 years, this does
 not increase the GMAB. The GMAB remains $240,000.

• In
 Contract Year 8, a withdrawal of $15,000 is made. The GMAB will be reduced by an adjustment for withdrawals. The adjustment
 for withdrawals is the withdrawal amount divided by the Contract Value immediately prior to the withdrawal, then
 multiplied by the most recent GMAB. Therefore, the adjustment for withdrawals is $17,044 (($15,000 / $211,219) x $240,000)
 and the GMAB is $222,956 ($240,000 – $17,044). The Contract Value after the withdrawal and the fee is $195,532
 ($211,219 – $15,000 – fee of $687).

• The
 current annual charge for the GMAB   is 0.35% of the Contract Value. Immediately after the withdrawal is taken at the end
 of Contract Year 8, the Contract Value is $196,219 ($211,219 – $15,000). Therefore, the fee for the GMAB is $687 (0.35%
 x $196,219).

• At
 the end of Contract Year 20, the Contract Value is greater than the GMAB, so the Contract Value stays the same, the
  GMAB feature is terminated, and no credit is applied.

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Appendix O

**Nursing Home Waiver Benefit Example**

• The
 following Purchase Payments are made:

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Purchase Payment** | **Transaction** | **Transaction** **Amount** | **Contract Value** |
| &nbsp;&nbsp; 1 *(on Issue Date)* | Purchase 1 | $100000 | $100000 |
| &nbsp;&nbsp; 1 (end of year, immediately prior to charge) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 110000 |
| &nbsp;&nbsp; 1 (end of year, immediately after the charge) | Charge | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 55 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 109945 |
| &nbsp;&nbsp; 2 (end of year, immediately prior to charge) |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120000 |
| &nbsp;&nbsp; 2 (end of year, immediately after the charge) | Charge | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 60 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 119940 |
| &nbsp;&nbsp; 3 (receive due proof in Good Order of Owner's admission to nursing care facility) | Withdrawal | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 69940 |

---

• Total
 Purchase Payments are $100,000.

• During
 the first year, a fee of $55 is charged ($110,000 x 0.05%) resulting in a Contract Value of $109,945 ($110,000 – $55).

• During
 the second year, a fee of $60 is charged ($120,000 x 0.05%) resulting in a Contract Value of $119,940 ($120,000 – $60).

• At
 the start of the third year, we receive due proof in Good Order of Owner's admission to a nursing care facility and the policyholder
 withdraws $50,000. There is no CDSC on the free withdrawal amount of $11,994 ($119,940 x 10%) and the CDSC
 is waived on the remaining $38,006 ($50,000 – $11,994).

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Appendix P

**Equalizer Benefit Examples**

***Example 1 ~ Initial Benefit Period with No Withdrawals***

------

The values shown are based on the following assumptions:

• Your
 Issue Date is 5/1/2005. This is the date when we credit your initial Purchase Payment of $100,000 to your Contract.

• On
 6/1/2005, an additional Purchase Payment of $100,000 is made.

• On
 4/30/2015, the initial benefit period ends.

• On
 6/1/2015, an additional Purchase Payment of $50,000 is made.

• On
 4/30/2020, the subsequent benefit period ends.

Based on the above, we have the following values for the calculation of the Equalizer Benefit Credits.

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Date** | **Transaction** | **Contract** **Value** **Before** **Transaction** | **Purchase** **Payment or** **Withdrawal** **Amount** | **Total** **Purchase** **Payments in** **Benefit** **Period** | **Earnings<sup>(1)</sup>** | **Credit** | **Withdrawal** **Impact to** **Remaining** **Purchase** **Payments<sup>(2)</sup>** | **Remaining** **Purchase** **Payments<sup>(2)</sup>** | **Benefit** **Limit** |
| &nbsp;&nbsp; 5/1/2005 | Purchase 1 | $0 | $100000 | $100000 |  |  |  | $100000 | $40000 |
| &nbsp;&nbsp; 6/1/2005 | Purchase 2 | 100500 | 100000 | 200000 |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 80000 |
| &nbsp;&nbsp; 4/30/2015 | End of Benefit Period 1 | 341000 |  | 200000 | $141000 | $14100 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 80000 |
| &nbsp;&nbsp; 6/1/2015 | Purchase 3 | 357000 | 50000 | 50000 |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |
| &nbsp;&nbsp; 4/30/2020 | End of Benefit Period 2 | 529000 |  | 50000 | 123900 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 12390 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100000 |

---

(1) *Earnings are the part of the Contract that are attributable to positive investment earnings in the Contract as of that day.* 

(2) *''Withdrawal Impact to Remaining Purchase Payments'' and ''Remaining Purchase Payments'' are only used to calculate the benefit limit and only subtracts the* *portion of a withdrawal that is greater than the difference between the Contract Value less any prior credits and the remaining Purchase Payments on that day.* 

• On
 the Issue Date, a $100,000 Purchase Payment is made. The Equalizer Benefit Limit is equal to <br> $40,000
 ($100,000 x 40%).

• On
 6/1/2005, a $100,000 subsequent Purchase Payment is made, bringing the Remaining Purchase Payments to $200,000. The
 Equalizer Benefit limit is equal to $80,000 ($200,000 x 40%).

• At
 the end of the first benefit period, before any transactions, the Contract Value is $341,000. The earnings are $141,000 ($341,000
 – $200,000) and the Equalizer Benefit is $14,100 ($141,000 x 10%). Because this number is less than the benefit limit
 of $80,000, the full $14,100 is credited.

• On
 6/1/2015, a $50,000 subsequent Purchase Payment is made, bringing the total Purchase Payments adjusted for withdrawals
 to $250,000 ($200,000 + $50,000). The Equalizer Benefit Limit is $100,000 ($250,000 x 40%).

• At
 the end of the second benefit period, before any transactions, the Contract Value is $529,000. The earnings are $123,900 ($529,000
 – $341,000 – $50,000 – $14,100). The credit is the lesser of 10% of the earnings which is $12,390 ($123,900 x 10%)
 and the benefit limit at the end of the period which is $100,000; thus, the credit is $12,390.

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***Example 2 ~ Impact of Withdrawal(s) on the Benefit Amount***

------

This example is the same as Example 1 but has one withdrawal in each of the benefit periods.

• On
 7/1/2008, a withdrawal of $50,000 is disbursed from the Contract.

• On
 7/1/2018, a withdrawal of $100,000 is disbursed from the Contract.

Based on the above, we have the following values for the calculation of the Equalizer Benefit Credits.

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Date** | **Transaction** | **Contract** **Value** **Before** **Transaction** | **Purchase** **Payment or** **Withdrawal** **Amount** | **Total** **Purchase** **Payments in** **Benefit** **Period** | **Earnings<sup>(1)</sup>** | **Credit** | **Withdrawal** **Impact to** **Remaining** **Purchase** **Payments<sup>(2)</sup>** | **Remaining** **Purchase** **Payments<sup>(2)</sup>** | **Benefit** **Limit** |
| &nbsp;&nbsp; 5/1/2005 | Purchase 1 | $0 | $100000 | $100000 |  |  |  | $100000 | $40000 |
| &nbsp;&nbsp; 6/1/2005 | Purchase 2 | 100500 | 100000 | 200000 |  |  |  | 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 80000 |
| &nbsp;&nbsp; 7/1/2008 | Pre-Withdrawal | 236500 |  | 200000 | $36500 |  |  | 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 80000 |
| &nbsp;&nbsp; 7/1/2008 | Withdrawal | 236500 | $50000 | 200000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 |  | $13500 | 186500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 74600 |
| &nbsp;&nbsp; 4/30/2015 | End of Benefit Period 1 | 269000 |  | 200000 | 119000 | $11900 |  | 186500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 74600 |
| &nbsp;&nbsp; 6/1/2015 | Purchase 3 | 282000 | 50000 | 50000 |  |  |  | 236500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 94600 |
| &nbsp;&nbsp; 7/1/2018 | Pre-Withdrawal | 391000 |  | 50000 | 154500 |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | 236500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 94600 |
| &nbsp;&nbsp; 7/1/2018 | Withdrawal | 391000 | 100000 | 50000 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0 | 236500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 94600 |
| &nbsp;&nbsp; 4/30/2020 | End of Benefit Period 2 | 322000 |  | 50000 | 91100 | 9110 |  | 236500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 94600 |

---

(1) *Earnings are the part of the Contract that are attributable to positive investment earnings in the Contract as of that day.* 

*(2)* *''Withdrawal Impact to Remaining Purchase Payments'' and ''Remaining Purchase Payments'' are only used to calculate the benefit limit and only subtracts the* *portion of a withdrawal that is greater than the difference between the Contract Value minus prior credits and the remaining Purchase Payments on that day.* 

• On
 the Issue Date, a $100,000 Purchase Payment is made. The Equalizer Benefit Limit is equal to $40,000 ($100,000 x 40%).

• On
 6/1/2005, a $100,000 subsequent Purchase Payment is made, bringing the Remaining Purchase Payments to $200,000. The
 Equalizer Benefit limit is equal to $80,000 ($200,000 x 40%).

• On
 7/1/2008, a $50,000 withdrawal is made. The earnings pre-withdrawal is $36,500 ($236,500 – $200,000). This withdrawal
 reduces the remaining Purchase Payments used to calculate the Equalizer Benefit limit by $13,500 ($50,000 – $36,500).
 The remaining Purchase Payments becomes $186,500 ($200,000 – $13,500). The resulting Equalizer Benefit Limit
 becomes $74,600 ($186,500 x 40%).

• At
 the end of the first benefit period, before any transactions, the Contract Value is $269,000. The earnings are $119,000 ($269,000
 – ($200,000 – $50,000)) and the Equalizer Benefit is $11,900 ($119,000 x 10%). Because this number is less than the
 benefit limit of $74,600, the full $11,900 is credited.

• On
 6/1/2015, a $50,000 subsequent Purchase Payment is made, bringing the total Purchase Payments adjusted for withdrawals
 to $236,500 ($186,500 + $50,000). The Equalizer Benefit Limit is $94,600 ($236,500 x 40%).

• On
 7/1/2018, a $100,000 subsequent withdrawal is made. The difference between the Contract Value and the remaining Purchase
 Payments is $154,500 ($391,000 – $236,500). This withdrawal does not reduce the remaining Purchase Payments used
 to calculate the Equalizer benefit limit since the difference between the $100,000 and $154,500 is less than zero; thus, the
 withdrawal impact to remaining Purchase Payments is 0 and the remaining Purchase Payments remains at $236,500.

• At
 the end of the second benefit period, before any transactions, the Contract Value is $322,000. The earnings are $91,100 ($322,000
 – $269,000 – $50,000 + $100,000 – $11,900). The credit is the lesser of 10% of the earnings which is $9,110 ($91,100
 x 10%) and the benefit limit at the end of the period which is $94,600; thus, the credit is $9,110.

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Appendix Q

**State Variations of Certain Contract Features**

The following chart describes the material variation of certain features and/or benefits of the Contract in states where the Contract has been approved as of the date of the prospectus.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **State** | **Feature** | **Variation** |
| &nbsp;&nbsp; Florida | Annuity Provisions | Waives CDSC for transfer of Contract Value to Annuity Option. |
| &nbsp;&nbsp; Florida | Fixed Account with Long Term Guarantee | Not available. |
| &nbsp;&nbsp; Massachusetts | Fixed Account with Declared Interest Rate Rider | The Company reserves the right, upon 30 days advance notice to the Owner, to limit transfers from the Separate Account to the Fixed Account. |
| &nbsp;&nbsp; Massachusetts | Nursing Home Benefit Rider | Not available. |
| &nbsp;&nbsp; Massachusetts | Fixed Account for Dollar Cost Averaging | Maximum DCA Term is 12 months. |
| &nbsp;&nbsp; New Jersey | Purchase Payments | The maximum amount of cumulative Purchase Payments is $1 million if the Owner was 75 or younger when we issued the Contract or $500,000 if the Owner was older than age 75 or a non-natural person when we issued the Contract. |

---

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---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **State** | **Feature** | **Variation**  |
| &nbsp;&nbsp; New York | Owner, Joint Owner, Annuitant | The Owner, Joint Owner, and the Annuitant may not be older than Age 85 on the Issue Date. |
| &nbsp;&nbsp; New York | Contract Termination | In order for the Company to terminate the Contract, no Purchase Payment may have been made for at least three consecutive years measured from the date of receipt of the last Purchase Payment. |
| &nbsp;&nbsp; New York | Annuity Period | Any full or partial annuitization cannot be earlier than thirteen months after the Issue Date. |
| &nbsp;&nbsp; New York | Annuity Payments | If any annuity payment is less than $20, we reserve the right to change the payment basis to less frequent payments. |
| &nbsp;&nbsp; New York | Annuity Payment Start Date | Annuity payments must begin by the earlier of the 90<sup>th</sup> birthday of the Annuitant or oldest Joint Annuitant, or your 90<sup>th</sup> birthday if you are not the Annuitant or the 90<sup>th</sup> birthday of the oldest Joint Owner. |
| &nbsp;&nbsp; New York | Annual Contract Maintenance Charge | Current and maximum charge is $30. |
| &nbsp;&nbsp; New York | Fixed Account with Long Term Guarantee | Not available. |
| &nbsp;&nbsp; New York | Guaranteed Minimum Accumulation Benefit Rider | A 26 year benefit period is available instead of a 20 year benefit.<br> You may not elect the two times return of purchase payment GMAB once you or the Annuitant, if the Contract is owned by a non-natural person, reach Age 64. |
| &nbsp;&nbsp; New York | Nursing Home Benefit Rider | If the Owner is not eligible for this benefit at the time of Contract issue, the Owner will become automatically eligible for this benefit upon two years following the date of discharge from a licensed nursing care facility. |
| &nbsp;&nbsp; New York | Transitions Custom Plan | Charges will only be deducted from your Contract Value in the Funds. We will not deduct charges from your Contract Value in The Fixed Accounts. |
| &nbsp;&nbsp; Oregon | Annuity Guidelines | Waives CDSC for transfer of Contract Value to Annuity Option. |
| &nbsp;&nbsp; Oregon | Fixed Account with Long Term Guarantee | Not available. |
| &nbsp;&nbsp; Texas | Fixed Account for Dollar Cost Averaging | The allocation of scheduled transfer payments may be changed upon Written Request. |
| &nbsp;&nbsp; Washington | Annual Contract Maintenance Charge | Current and maximum charge is $30. |
| &nbsp;&nbsp; Washington | Persistency Credit | Current and maximum credit is 0.02%. |
| &nbsp;&nbsp; Washington | Fixed Account for Dollar Cost Averaging | Maximum DCA Term is 12 months. |
| &nbsp;&nbsp; Washington | Fixed Account with Long Term Guarantee | Not available. |

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The SAI contains additional information about the Separate Account. The SAI is incorporated into this prospectus by reference and it is legally part of this prospectus. We filed the SAI with the SEC. The SEC maintains a website (www.sec.gov) that contains the SAI, material incorporated by reference and other information regarding companies that file electronically with the SEC.

Reports and other information about the Separate Account, including the SAI, are available on the SEC website (www.sec.gov).

For a free copy of the SAI, other information about this Contract, or general inquiries, contact our Administrative Office:

MassMutual<br>Document Management Services – Annuities W360<br>PO Box 9067<br>Springfield, MA 01102-9067<br>(800) 272-2216<br>(Fax) (866) 329-4272<br>(Email) Annfax@MassMutual.com<br>www.MassMutual.com

Investment Company Act file number: 811-08619<br>Securities Act file number: 333-73406<br>Class (Contract) Identifier: C000021313

AN8300

**STATEMENT OF ADDITIONAL INFORMATION**

**MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY**<br>**(Insurance Company)**<br>**MASSACHUSETTS MUTUAL VARIABLE ANNUITY SEPARATE ACCOUNT 4**<br>**(Registered Separate Account)**<br>**MASSMUTUAL TRANSITIONS<sup>®</sup>**

**April 27, 2026**

This is not a prospectus. This Statement of Additional Information (SAI) should be read in conjunction with the prospectus dated April 27, 2026, for the individual or group deferred variable annuity contract which is referred to herein.

For a copy of the prospectus, call (800) 272-2216, visit online at www.MassMutual.com/MMTransitions, send an email request to MassMutualServiceCenter@MassMutual.com, or write to MassMutual<sup>®</sup>, Document Management Services – Annuities W360, PO Box 9067, Springfield, MA 01102-9067.

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;&nbsp;&nbsp; **SAI** | &nbsp;&nbsp;&nbsp;&nbsp; **Prospectus** |
| The Company .......................................... | &nbsp;&nbsp;&nbsp;&nbsp; 2 | &nbsp;&nbsp;&nbsp;&nbsp; 26 |
| The Separate Account .................................. | &nbsp;&nbsp;&nbsp;&nbsp; 2 | &nbsp;&nbsp;&nbsp;&nbsp; 26 |
| Assignment of Contract ................................ | &nbsp;&nbsp;&nbsp;&nbsp; 2 | &nbsp;&nbsp;&nbsp;&nbsp; 98 |
| Distribution ............................................ | &nbsp;&nbsp;&nbsp;&nbsp; 3 | &nbsp;&nbsp;&nbsp;&nbsp; 97 |
| Accumulation Units and Unit Value .................... | &nbsp;&nbsp;&nbsp;&nbsp; 3 | &nbsp;&nbsp;&nbsp;&nbsp; 40 |
| Transfers During the Income Phase ..................... | &nbsp;&nbsp;&nbsp;&nbsp; 4 | &nbsp;&nbsp;&nbsp;&nbsp; 43 |
| Payment of Death Benefit .............................. | &nbsp;&nbsp;&nbsp;&nbsp; 4 | &nbsp;&nbsp;&nbsp;&nbsp; 62 |
| Annuity Payments ..................................... | &nbsp;&nbsp;&nbsp;&nbsp; 4 | &nbsp;&nbsp;&nbsp;&nbsp; 91 |
| Experts ................................................ | &nbsp;&nbsp;&nbsp;&nbsp; 5 |  |
| Financial Statements ................................... | &nbsp;&nbsp;&nbsp;&nbsp; 5 |  |

---

AN8300-SAI

------

**THE COMPANY**

In this Statement of Additional Information, the "Company," "we," "us," and "our" refer to Massachusetts Mutual Life Insurance Company (MassMutual<sup>®</sup>). MassMutual and its domestic life insurance subsidiaries provide individual and group life insurance, disability insurance, individual and group annuities and guaranteed interest contracts to individual and institutional customers in all 50 states of the U.S., the District of Columbia and Puerto Rico. Products and services are offered primarily through MassMutual's distribution channels: MassMutual Financial Advisors, MassMutual Strategic Distributors, Institutional Solutions and Worksite.

MassMutual was established on May 15, 1851 and is organized as a mutual life insurance company in the Commonwealth of Massachusetts. MassMutual's home office is located at 1295 State Street, Springfield, Massachusetts 01111-0001.

**THE SEPARATE ACCOUNT**

We established Massachusetts Mutual Variable Annuity Separate Account 4 (Separate Account) as a separate account under Massachusetts law on July 9, 1997. The Separate Account is registered with the SEC as a unit investment trust under the 1940 Act.

The Separate Account holds the assets that underlie the Contracts (and certain other contracts that we issue), except any assets allocated to our General Account. We keep the Separate Account assets separate from the assets of our General Account and other separate accounts. The Separate Account is divided into Sub-Accounts, each of which invests exclusively in a single Fund.

We own the assets of the Separate Account. We credit gains to, or charge losses against, the Separate Account, whether or not realized, without regard to the performance of other investment accounts. The Separate Account's assets may not be used to pay any of our liabilities other than those arising from the Contracts (or other contracts that we issue and that are funded by the Separate Account). If the Separate Account's assets exceed the required reserves and other liabilities, we may transfer the excess to our General Account. The obligations of the Separate Account are not our generalized obligations and will be satisfied solely by the assets of the Separate Account. We are obligated to pay all amounts promised to investors under the Contract.

**ASSIGNMENT OF CONTRACT**

MassMutual will not be charged with notice of any assignment of a Contract or of the interest of any Beneficiary or of any other person unless the assignment is in writing and MassMutual receives the original or a true copy thereof, in Good Order, at our Service Center. MassMutual assumes no responsibility for the validity of any assignment.

For Qualified Contracts, the following exceptions and provisions should be noted:

&nbsp;&nbsp;&nbsp;&nbsp;(1) No person entitled to receive Annuity Payments under a Contract or part or all of the Contract's value will be permitted to commute, anticipate, encumber, alienate or assign such amounts, except upon the written authority of the Owner given during the Annuitant's lifetime and received in Good Order by MassMutual at our Service Center. To the extent permitted by law, no Contract nor any proceeds or interest payable thereunder will be subject to the Annuitant's or any other person's debts, Contracts or engagements, nor to any levy or attachment for payment thereof;

&nbsp;&nbsp;&nbsp;&nbsp;(2) If an assignment of a Contract is in effect on the maturity date, MassMutual reserves the right to pay to the assignee in one sum the amount of the Contract's maturity value to which the assignee is entitled, and to pay any balance of such value in one sum to the Owner, regardless of any payment options which the Owner may have elected. Moreover, if an assignment of a Contract is in effect at the death of the Annuitant prior to the maturity date, MassMutual will pay to the assignee in one sum the death benefit amount which corresponds to the death benefit choice in effect at the time of the Annuitant's death. Any balance of such value will be paid to the Beneficiary in one sum or applied under one or more of the payment options elected;

&nbsp;&nbsp;&nbsp;&nbsp;(3) Contracts used in connection with a tax-qualified retirement plan must be endorsed to provide that they may not be sold, assigned or pledged for any purpose unless they are owned by the trustee of a trust described in Section 401(a) or by the administrator of an annuity plan described under Section 403(a) of the Internal Revenue Code of 1986, as amended (IRC); and

&nbsp;&nbsp;&nbsp;&nbsp;(4) Contracts issued under a plan for an Individual Retirement Annuity pursuant to IRC Section 408, or for a Roth Individual Retirement Annuity pursuant to IRC Section 408A, must be endorsed to provide that they are non-transferable. Such Contracts may not be sold, assigned, discounted, or pledged as collateral for a loan or as security for the performance of an obligation or for any other purpose by the Annuitant to any person or party other than MassMutual, except to a former spouse of the Annuitant in accordance with the terms of a divorce decree or other written instrument incident to a divorce.

Assignments may be subject to federal income tax.

------

**DISTRIBUTION**

We no longer offer the Contract for sale to the public. However, Owners may continue to make Purchase Payments to existing Contracts, subject to the limitations described in the prospectus. Pursuant to separate underwriting agreements with the Company, on its own behalf and on behalf of the Separate Account, MML Investors Services, LLC (MMLIS), a subsidiary of MassMutual, serves as principal underwriter of the Contracts sold by its registered representatives, and MML Strategic Distributors, LLC (MSD), a subsidiary of MassMutual, serves as principal underwriter of the Contracts sold by registered representatives of other broker-dealers who entered into distribution agreements with MSD.

MMLIS and MSD are located at 1295 State Street, Springfield, MA 01111-0001. MMLIS and MSD are registered with the SEC as broker-dealers under the Securities and Exchange Act of 1934 and are members of the Financial Industry Regulatory Authority (FINRA).

During the last three years, MMLIS and MSD were paid the compensation amounts shown below for their actions as principal underwriters for the Contracts described in the prospectus.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; **Year** | &nbsp;&nbsp;&nbsp;&nbsp; **MMLIS** | &nbsp;&nbsp;&nbsp;&nbsp; **MSD** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2025 | &nbsp;&nbsp;&nbsp;&nbsp; $23265 | &nbsp;&nbsp;&nbsp;&nbsp; $17639 |
| &nbsp;&nbsp;&nbsp;&nbsp; 2024 | &nbsp;&nbsp;&nbsp;&nbsp; $28889 | &nbsp;&nbsp;&nbsp;&nbsp; $16125 |
| &nbsp;&nbsp;&nbsp;&nbsp; 2023 | &nbsp;&nbsp;&nbsp;&nbsp; $30408 | &nbsp;&nbsp;&nbsp;&nbsp; $16231 |

---

Commissions for sales of the Contracts by MMLIS registered representatives are paid by MassMutual on behalf of MMLIS to its registered representatives. Commissions for sales of the Contracts by registered representatives of other broker-dealers are paid by MassMutual on behalf of MSD to those broker-dealers.

During the last three years, commissions, as described in the prospectus, were paid by MassMutual through MMLIS and MSD as shown below.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; **Year** | &nbsp;&nbsp;&nbsp;&nbsp; **MMLIS** | &nbsp;&nbsp;&nbsp;&nbsp; **MSD** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2025 | &nbsp;&nbsp;&nbsp;&nbsp; $137665 | &nbsp;&nbsp;&nbsp;&nbsp; $138391 |
| &nbsp;&nbsp;&nbsp;&nbsp; 2024 | &nbsp;&nbsp;&nbsp;&nbsp; $142865 | &nbsp;&nbsp;&nbsp;&nbsp; $98122 |
| &nbsp;&nbsp;&nbsp;&nbsp; 2023 | &nbsp;&nbsp;&nbsp;&nbsp; $137657 | &nbsp;&nbsp;&nbsp;&nbsp; $95530 |

---

The offering is on a continuous basis.

**ACCUMULATION UNITS AND UNIT VALUE**

During the Accumulation Phase, Accumulation Units shall be used to account for all amounts allocated to or withdrawn from the Sub-Accounts as a result of Purchase Payments, withdrawals, transfers, or fees and charges. MassMutual will determine the number of Accumulation Units of a Sub-Account purchased or canceled. This will be done by dividing the amount allocated to (or the amount withdrawn from) the Sub-Account by the dollar value of one Accumulation Unit of the Sub-Account as of the end of the Business Day during which the transaction is received in Good Order at our Service Center.

The Accumulation Unit value for each Sub-Account was set on the date such Sub-Account became operative. Subsequent Accumulation Unit values for each Sub-Account are determined for each day in which the New York Stock Exchange is open for business (Business Day) by multiplying the Accumulation Unit value for the immediately preceding Business Day by the net investment factor for the Sub-Account for the current Business Day.

The net investment factor for each Sub-Account is determined by dividing A by B and subtracting C where:

A is:

(i) the net asset value per share of the funding vehicle or portfolio of a funding vehicle held by the Sub-Account for the current Business Day; plus

(ii) any dividend per share declared on behalf of such funding vehicle or portfolio of a funding vehicle that has an ex-dividend date within the current Business Day; less

(iii) the cumulative charge or credit for taxes reserved which is determined by MassMutual to have resulted from the operation or maintenance of the Sub-Account.

------

B is the net asset value per share of the funding vehicle or portfolio held by the Sub-Account for the immediately preceding Business Day, minus the cumulative charge or credit for taxes reserved which is determined by MassMutual to have resulted from the operation or maintenance of the Sub-Account as of the immediately preceding Business Day.

C is the cumulative charge since the immediately preceding Business Day for the mortality and expense risk charge and for the administrative charge.

The Accumulation Unit value may increase or decrease from Business Day to Business Day.

**TRANSFERS DURING THE INCOME PHASE**

Transfers of annuity reserves between Sub-Accounts will be made by converting the number of annuity units attributable to the annuity reserves being transferred to the number of annuity units of the Sub-Account to which the transfer is made, so that the next Annuity Payment if it were made at that time would be the same amount that it would have been without the transfer. Thereafter, Annuity Payments will reflect changes in the value of the new annuity units.

The amount transferred to the General Account from a Sub-Account will be based on the annuity reserves for the Contract. Transfers to the General Account will be made by converting the annuity units being transferred to purchase Fixed Annuity Payments under the Annuity Option in effect and based on the Age of the Annuitant at the time of the transfer.

See the ''Transfers and Transfer Programs – Transfers During the Income Phase'' section in the prospectus for more information about transfers during the Income Phase.

**PAYMENT OF DEATH BENEFIT**

MassMutual will require due proof of death before any death benefit is paid. Due proof of death will be:

&nbsp;&nbsp;&nbsp;&nbsp;(1) a certified death certificate;

&nbsp;&nbsp;&nbsp;&nbsp;(2) a certified decree of a court of competent jurisdiction as to the finding of death; or

&nbsp;&nbsp;&nbsp;&nbsp;(3) any other proof satisfactory to MassMutual.

All death benefits will be paid in accordance with applicable law or regulations governing death benefit payments.

The Beneficiary designation in effect on the date we issue the Contract will remain in effect until changed. Unless the Owner provides otherwise, the death benefit will be paid in equal shares to the Beneficiary(ies) as follows:

&nbsp;&nbsp;&nbsp;&nbsp;(1) to the primary Beneficiary(ies) who survive the Owner's and/or the Annuitant's death, as applicable; or

&nbsp;&nbsp;&nbsp;&nbsp;(2) if there is no primary Beneficiary who survives the Owner's death and/or any Annuitant's death, as applicable, to the contingent Beneficiary(ies) who survive the Owner's and/or the Annuitant's death, as applicable; or

&nbsp;&nbsp;&nbsp;&nbsp;(3) if there is no primary or contingent Beneficiary who survives the Owner's death and/or any Annuitant's death, as applicable, to the Owner or the Owner's estate.

You may name an irrevocable Beneficiary(ies). In that case, a change involving the irrevocable Beneficiary requires the consent of the irrevocable Beneficiary. If an irrevocable Beneficiary is named, the Owner retains all other contractual rights.

See the ''Death Benefit'' section in the prospectus for more information on death benefits.

**ANNUITY PAYMENTS**

A variable Annuity Payment is an annuity with payments which:

&nbsp;&nbsp;&nbsp;&nbsp;(1) are not predetermined as to dollar amount; and

&nbsp;&nbsp;&nbsp;&nbsp;(2) will vary in amount with the net investment results of the applicable Sub-Accounts.

Annuity Payments also depend upon the Age of the Annuitant and any joint Annuitant and the assumed interest factor utilized and may vary by gender of the Annuitant and any joint Annuitant. The annuity table used will depend upon the Annuity Option chosen. The dollar amount of Annuity Payments after the first is determined as follows:

&nbsp;&nbsp;&nbsp;&nbsp;(1) The dollar amount of the first Annuity Payment is divided by the value of an annuity unit as of the Annuity Date. This establishes the number of annuity units for each Annuity Payment. The number of annuity units will remain the same for the life of the Contract unless you transfer among investment options during the Income Phase or if you elected an Annuity Option with reduced payments to the survivor and the reduced payments to a survivor commence.

&nbsp;&nbsp;&nbsp;&nbsp;(2) For each Sub-Account, the fixed number of annuity units is multiplied by the annuity unit value on each subsequent Annuity Payment date.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

&nbsp;&nbsp;&nbsp;&nbsp;(3) The total dollar amount of each variable Annuity Payment is the sum of all Sub-Account variable Annuity Payments.

The number of annuity units is determined as follows:

&nbsp;&nbsp;&nbsp;&nbsp;(1) The number of annuity units credited in each Sub-Account will be determined by dividing the product of the portion of the Contract Value to be applied to the Sub-Account and the annuity purchase rate by the value of one annuity unit in that Sub-Account on the Annuity Date. The purchase rates are set forth in the variable annuity rate tables in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;(2) For each Sub-Account, the amount of each Annuity Payment equals the product of the Annuitant's number of annuity units and the annuity unit value on the payment date. The amount of each payment may vary.

The value of any annuity unit for each Sub-Account was set on the date such Sub-Account became operative. The Sub-Account annuity unit value at the end of any subsequent valuation period is determined as follows:

&nbsp;&nbsp;&nbsp;&nbsp;(1) The net investment factor for the current Business Day is multiplied by the value of the annuity unit for the Sub-Account for the immediately preceding Business Day.

&nbsp;&nbsp;&nbsp;&nbsp;(2) The result in (1) is then divided by an assumed investment rate factor. The assumed investment rate factor equals 1.00 plus the assumed investment rate for the number of days since the preceding Business Day. The assumed investment rate is based on an effective annual rate of 4%.

The value of an annuity unit may increase or decrease from Business Day to Business Day. See ''The Income Phase'' section in the prospectus for more information.

**EXPERTS**

The financial statements of Massachusetts Mutual Variable Annuity Separate Account 4 as of December 31, 2025 and for each of the years in the two-year period then ended and the financial highlights for each of the years in the five-year period then ended and the statutory financial statements of Massachusetts Mutual Life Insurance Company (the Company) as of December 31, 2025 and 2024, and for each of the years in the three-year period ended December 31, 2025, each have been included in this Statement of Additional Information herein in reliance upon the reports of KPMG LLP, an independent registered public accounting firm, each of which are also included herein, and upon the authority of said firm as experts in accounting and auditing. KPMG LLP's report, dated February 26, 2026, states that the Company prepared its financial statements using statutory accounting practices prescribed or permitted by the Commonwealth of Massachusetts Division of Insurance (statutory accounting practices), which is a basis of accounting other than U.S. generally accepted accounting principles. Accordingly, KPMG LLP's report states that the financial statements of the Company are not intended to be and, therefore, are not presented fairly in accordance with U.S. generally accepted accounting principles and further states that those statements are presented fairly, in all material respects, in accordance with the statutory accounting practices. The principal business address of KPMG LLP is One Financial Plaza, 755 Main Street, Hartford, Connecticut 06103.

The December 31, 2025 financial statements of Massachusetts Mutual Variable Annuity Separate Account 4 and the December 31, 2025 financial statements of Massachusetts Mutual Life Insurance Company are incorporated into this SAI by reference to Massachusetts Mutual Variable Annuity Separate Account 4's most recent Form N-VPFS ("[Form N-VPFS](https://www.sec.gov/Archives/edgar/data/1052766/000113322826003881/mmee-efp18387_nvpfs.htm)") filed with the SEC.

AN8300-SAI

**PART C**<br>**OTHER INFORMATION**

**Item 27. Exhibits**

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Exhibit (a)** | [Board of Directors of Massachusetts Mutual Life Insurance Company authorizing the establishment of the Separate Account 4 – Incorporated by reference to Post-Effective Amendment No. 12 to Registration Statement File No. 333-202684 filed April 28, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000110465921056461/tm2035252d1_exa.htm) | [Board of Directors of Massachusetts Mutual Life Insurance Company authorizing the establishment of the Separate Account 4 – Incorporated by reference to Post-Effective Amendment No. 12 to Registration Statement File No. 333-202684 filed April 28, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000110465921056461/tm2035252d1_exa.htm) |
| &nbsp;&nbsp;**Exhibit (b)** | Not Applicable. | Not Applicable. |
| &nbsp;&nbsp;**Exhibit (c)** | i. | [Underwriting and Servicing Agreement dated December 16, 2014 by and between MML Investors Services, LLC and Massachusetts Mutual Life Insurance Company – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-ci.htm) |
|  | ii. | [Underwriting and Servicing Agreement (Distribution Servicing Agreement) dated April 1, 2014 between MML Strategic Distributors, LLC and Massachusetts Mutual Life Insurance Company – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-cii.htm) |
|  | iii. | [Template for Insurance Product Distribution Agreement (MML Strategic Distributors, LLC, Massachusetts Mutual Life Insurance Company and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 2 to Registration Statement File No. 333-255824 filed April 25, 2023](https://www.sec.gov/Archives/edgar/data/1052766/000113322823002833/app10048721x1_ex99ciii.htm) |
| &nbsp;&nbsp;**Exhibit (d)** | i. | [Form of Individual Annuity Contract – Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99di.htm) |
|  | ii. | [Form of Contract Schedule – Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99dii.htm) |
|  | iii. | [Death Benefit Rider with Annual Ratchet Feature – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927diii.htm) |
|  | iv. | [Equalizer Benefit Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927div.htm) |
|  | v. | [Fixed Account with Declared Interest Rate Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dv.htm) |
|  | vi. | [Fixed Account for Dollar Cost Averaging Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dvi.htm) |
|  | vii. | [Fixed Account with Long Term Guarantee Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dvii.htm) |
|  | viii. | [IRA Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxi.htm) |
|  | ix. | [Nursing Home Benefit Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxiii.htm) |
|  | x. | [Qualified Plan Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxiv.htm) |
|  | xi. | [Roth IRA Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxv.htm) |
|  | xii. | [SIMPLE IRA Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxvi.htm) |

---

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | xiii. | [Unisex Annuity Rates Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxvii.htm) | [Unisex Annuity Rates Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxvii.htm) | [Unisex Annuity Rates Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxvii.htm) | [Unisex Annuity Rates Rider – Incorporated by reference to Post-Effective Amendment No. 34 to Registration Statement File No. 333-112626 filed January 27, 2022](https://www.sec.gov/Archives/edgar/data/1052766/000114036122002851/nc10028323x1_ex9927dxvii.htm) |
| &nbsp;&nbsp;**Exhibit (e)** | [Form of Individual Annuity Application](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99e.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 | [Form of Individual Annuity Application](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99e.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 | [Form of Individual Annuity Application](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99e.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 | [Form of Individual Annuity Application](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99e.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 | [Form of Individual Annuity Application](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99e.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 |
| &nbsp;&nbsp;**Exhibit (f)** | i. | [Copy of Charter documentation as amended through August 10, 2008 of Massachusetts Mutual Life Insurance Company – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-fi.htm) | [Copy of Charter documentation as amended through August 10, 2008 of Massachusetts Mutual Life Insurance Company – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-fi.htm) | [Copy of Charter documentation as amended through August 10, 2008 of Massachusetts Mutual Life Insurance Company – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-fi.htm) | [Copy of Charter documentation as amended through August 10, 2008 of Massachusetts Mutual Life Insurance Company – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-fi.htm) |
|  | ii. | [By-Laws of Massachusetts Mutual Life Insurance Company as adopted April 8, 2015 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-fii.htm) | [By-Laws of Massachusetts Mutual Life Insurance Company as adopted April 8, 2015 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-fii.htm) | [By-Laws of Massachusetts Mutual Life Insurance Company as adopted April 8, 2015 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-fii.htm) | [By-Laws of Massachusetts Mutual Life Insurance Company as adopted April 8, 2015 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-fii.htm) |
| &nbsp;&nbsp;**Exhibit (g)** | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. |
| &nbsp;&nbsp;**Exhibit (h)** | i. | Fund Participation Agreements | Fund Participation Agreements | Fund Participation Agreements | Fund Participation Agreements |
|  |  | a. | AIM Funds (Invesco Funds) | AIM Funds (Invesco Funds) | AIM Funds (Invesco Funds) |
|  |  |  | 1. | [Participation Agreement dated April 30, 2004 with revised Schedule A as of July 6, 2005 (AIM Variable Insurance Funds, A I M Distributors, Inc., and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hia1.htm) | [Participation Agreement dated April 30, 2004 with revised Schedule A as of July 6, 2005 (AIM Variable Insurance Funds, A I M Distributors, Inc., and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hia1.htm) |
|  |  |  |  | i. | [Amendment No. 1 effective as of July 1, 2008 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hia1a.htm) |
|  |  |  |  | ii. | [Amendment No. 2 effective April 30, 2010 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hia1b.htm) |
|  |  |  |  | iii. | [Amendment No. 3 effective May 1, 2011 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hia1c.htm) |
|  |  |  |  | iv. | [Amendment dated May 3, 2021 regarding Rules 30e-3 and 498A – Incorporated by reference to Post-Effective Amendment No. 11 to Registration Statement File No. 333-206438 filed November 15, 2021](https://www.sec.gov/Archives/edgar/data/836249/000114036121037839/nc10028325x1_ex9930hia1iv.htm) |
|  |  |  | 2. | [Financial Support Agreement dated October 1, 2016 (Invesco Distributors, Inc. and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 9 to Registration Statement File No. 333-150916 filed April 26, 2017](https://www.sec.gov/Archives/edgar/data/836249/000119312517139363/d306701dex9926hia.htm) | [Financial Support Agreement dated October 1, 2016 (Invesco Distributors, Inc. and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 9 to Registration Statement File No. 333-150916 filed April 26, 2017](https://www.sec.gov/Archives/edgar/data/836249/000119312517139363/d306701dex9926hia.htm) |
|  |  |  |  | i. | [Amendment No. 1 dated May 24, 2019 – Incorporated by reference to Post-Effective Amendment No. 11 to Registration Statement File No. 333-206438 filed November 15, 2021](https://www.sec.gov/Archives/edgar/data/836249/000114036121037839/nc10028325x1_ex9930hia2i.htm) |
|  |  |  |  | ii. | [Amendment effective April 1, 2022 – Incorporated by reference to Post-Effective Amendment No. 2 to Registration Statement File No. 333-255824 filed April 25, 2023](https://www.sec.gov/Archives/edgar/data/1052766/000113322823002833/app10048721x1_ex99hia2ii.htm) |
|  |  |  | 3. | [Administrative Services Agreement dated October 1, 2016 (Invesco Advisers, Inc. and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hia3.htm) | [Administrative Services Agreement dated October 1, 2016 (Invesco Advisers, Inc. and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hia3.htm) |
|  |  | b. | Fidelity<sup>®</sup> Funds | Fidelity<sup>®</sup> Funds | Fidelity<sup>®</sup> Funds |
|  |  |  | 1. | [Amended and Restated Participation Agreement dated May 22, 2017 (Fidelity<sup>®</sup> Variable Insurance Products Fund, Fidelity<sup>®</sup> Variable Insurance Products Fund II, Fidelity<sup>®</sup> Variable Insurance Products Fund III, Fidelity<sup>®</sup> Variable Insurance Products Fund IV, Fidelity<sup>®</sup> Variable Insurance Products Fund V, Fidelity Distributors Corporation and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 4 to Registration Statement File No. 333-202684 filed April 24, 2018](https://www.sec.gov/Archives/edgar/data/1052766/000119312518128941/d467913dex99248.htm) | [Amended and Restated Participation Agreement dated May 22, 2017 (Fidelity<sup>®</sup> Variable Insurance Products Fund, Fidelity<sup>®</sup> Variable Insurance Products Fund II, Fidelity<sup>®</sup> Variable Insurance Products Fund III, Fidelity<sup>®</sup> Variable Insurance Products Fund IV, Fidelity<sup>®</sup> Variable Insurance Products Fund V, Fidelity Distributors Corporation and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 4 to Registration Statement File No. 333-202684 filed April 24, 2018](https://www.sec.gov/Archives/edgar/data/1052766/000119312518128941/d467913dex99248.htm) |
|  |  |  |  | i. | [First Amendment dated May 22, 2017 – Incorporated by reference to Post-Effective Amendment No. 4 to Registration Statement File No. 333-202684 filed April 24, 2018](https://www.sec.gov/Archives/edgar/data/1052766/000119312518128941/d467913dex992481.htm) |
|  |  |  |  | ii. | [Amendment dated January 21, 2019 – Incorporated by reference to Post-Effective Amendment No. 5 to Registration Statement File No. 333-202684 filed April 25, 2019](https://www.sec.gov/Archives/edgar/data/1052766/000114420419021283/a19-5914_33ex99d24dbd8idad1d.htm) |
|  |  |  |  | iii. | [Amendment dated October 1, 2020 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hib1c.htm) |
|  |  |  |  | iv. | [Amendment dated March 1, 2021 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hib1d.htm) |
|  |  |  |  | v. | [Amendment dated October 18, 2023 – Incorporated by reference to Post-Effective Amendment No. 7 to Registration Statement File No. 333-255824 filed April 25, 2024](https://www.sec.gov/Archives/edgar/data/1052766/000113322824004512/envision-html6704_ex99hidv.htm) |

---

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

2. [Summary Prospectus Agreement effective May 1, 2011 (Fidelity Distributors Corporation and Massachusetts Mutual Life Insurance Company, C.M. Life Insurance Company, and MML Bay State Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hib2.htm)

3. [Service Contract dated January 1, 2004 (MML Investors Services, LLC, MML Strategic Distributors, LLC, and MML Distributors, LLC and Massachusetts Mutual Life Insurance Company) – Incorporated by reference to Pre-Effective Amendment No. 2 to Registration Statement File No. 333-215823 filed June 14, 2017](https://www.sec.gov/Archives/edgar/data/836249/000119312517203509/d256121dex9926hig3.htm)

i. [First Amendment dated October 1, 2008 – Incorporated by reference to Pre-Effective Amendment No. 2 to Registration Statement File No. 333-215823 filed June 14, 2017](https://www.sec.gov/Archives/edgar/data/836249/000119312517203509/d256121dex9926hig3a.htm)

ii. [Second Amendment dated May 22, 2017 – Incorporated by reference to Post-Effective Amendment No. 11 to Registration Statement File No. 333-206438 filed November 15, 2021](https://www.sec.gov/Archives/edgar/data/836249/000114036121037839/nc10028325x1_ex9930hib3ii.htm)

iii. [Third Amendment dated November 1, 2018 – Incorporated by reference to Initial Registration Statement to Registration Statement File No. 333-259818 filed September 27, 2021](https://www.sec.gov/Archives/edgar/data/943863/000114036121032606/nc10028327x1_ex99hii3i.htm)

iv. [Fourth Amendment dated September 28, 2021 (C.M. Life Insurance Company becomes a party to the Agreement) – Incorporated by reference to Registration Statement File No. 333-206438 filed November 15, 2021](https://www.sec.gov/Archives/edgar/data/836249/000114036121037839/nc10028325x1_ex9930hib3iv.htm)

4. [Service Agreement dated October 1, 1999 – Incorporated by reference to Pre-Effective Amendment No. 2 to Registration Statement File No. 333-215823 filed June 14, 2017](https://www.sec.gov/Archives/edgar/data/836249/000119312517203509/d256121dex9926hig4.htm)

i. [Amendment dated May 22, 2017 – Incorporated by reference to Post-Effective Amendment No. 11 to Registration Statement File No. 333-206438 filed November 15, 2021](https://www.sec.gov/Archives/edgar/data/836249/000114036121037839/nc10028325x1_ex9930hib4i.htm)

ii. [Second Amendment dated December 13, 2017 – Incorporated by reference to Post-Effective Amendment No. 10 to Registration Statement File No. 333-150916 filed April 24, 2018](https://www.sec.gov/Archives/edgar/data/836249/000119312518128971/d467481dex9926hib4.htm)

iii. [Third Amendment dated January 1, 2021 – Incorporated by reference to Post-Effective Amendment No. 12 to Registration Statement File No. 333-202684 filed April 28, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000110465921056461/tm2035252d1_exhib4.htm)

c. MML
 Funds

1. [Participation Agreement dated November 17, 2005 (MML Series Investment Fund, Massachusetts Mutual Life Insurance Company and MML Bay State Life Insurance Company and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hic1.htm)

i. [First Amendment effective November 17, 2005 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hic1a.htm)

ii. [Second Amendment dated as of August 26, 2008 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hic1b.htm)

iii. [Third Amendment dated April 9, 2010 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hic1c.htm)

iv. [Fourth Amendment dated and effective July 23, 2010 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hic1d.htm)

v. [Fifth Amendment dated August 28, 2012 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hic1e.htm)

vi. [Sixth Amendment dated April 1, 2014 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hic1f.htm)

vii. [Seventh Amendment dated August 11, 2015 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hic1g.htm)

viii. [Eighth Amendment dated February 20, 2020 – Incorporated by reference to Post-Effective Amendment No. 7 to Registration Statement File No. 333-202684 filed April 28, 2020](https://www.sec.gov/Archives/edgar/data/1052766/000110465920052022/tm1924860d1_ex99-24b8id.htm)

ix. [Ninth Amendment dated June 2, 2021 regarding Rules 30e-3 and 498A – Incorporated by reference to Pre-Effective Amendment No. 1 to Registration Statement File No. 333-255824 filed August 24, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000110465921108882/tm218782d9_exhie2i.htm)

d. MML
 II Funds

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

1. [Participation Agreement dated November 17, 2005 (MML Series Investment Fund II, Massachusetts Mutual Life Insurance Company and MML Bay State Life Insurance Company and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1.htm)

i. [First Amendment effective November 17, 2005 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1a.htm)

ii. [Second Amendment dated as of August 26, 2008 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1b.htm)

iii. [Third Amendment dated as of April 9, 2010 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1c.htm)

iv. [Fourth Amendment dated and effective July 23, 2010 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1d.htm)

v. [Fifth Amendment dated August 1, 2011 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1e.htm)

vi. [Sixth Amendment dated and effective August 28, 2012 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1f.htm)

vii. [Seventh Amendment dated and effective November 12, 2012 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1g.htm)

viii. [Eighth Amendment dated April 1, 2014 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1h.htm)

ix. [Ninth Amendment dated August 11, 2015 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hid1i.htm)

x. [Tenth Amendment dated February 20, 2020 – Incorporated by reference to Post-Effective Amendment No. 7 to Registration Statement File No. 333-202684 filed April 28, 2020](https://www.sec.gov/Archives/edgar/data/1052766/000110465920052022/tm1924860d1_ex99-24b8ie.htm)

xi. [Eleventh Amendment dated June 2, 2021 regarding Rules 30e-3 and 498A – Incorporated by reference to Pre-Effective Amendment No. 1 to Registration Statement File No. 333-255824 filed August 24, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000110465921108882/tm218782d9_exhif1k.htm)

e. PIMCO
 Funds

1. [Participation Agreement dated as of April 21, 2006 (Massachusetts Mutual Life Insurance Company, C.M. Life Insurance Company and PIMCO Variable Insurance Trust and Allianz Global Investors Distributors LLC) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hie1.htm)

i. [Amendment No. 1 effective as of June 30, 2008 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hie1a.htm)

ii. [New Agreements and Amendments dated November 10, 2010 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hie1b.htm)

iii. [Amendment effective as of May 1, 2011 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hie1c.htm)

iv. [Amendment signed March 1, 2017 – Incorporated by reference to Post-Effective Amendment No. 18 to Registration Statement File No. 333-95845 filed April 26, 2017](https://www.sec.gov/Archives/edgar/data/928407/000119312517139512/d307514dex998i.htm)

2. [Termination Agreement dated November 10, 2010 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hie1b.htm)

3. [Selling Agreement executed on April 26, 2006 (Allianz Global Investors Distributors LLC, Massachusetts Mutual Life Insurance Company and C.M. Life Insurance Company) for Advisor Class Shares of PIMCO Variable Insurance Trust – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hie2.htm)

4. [Services Agreement (Trust) for PIMCO Variable Insurance Trust (Pacific Investment Management Company LLC, Massachusetts Mutual Life Insurance Company and C.M. Life Insurance Company) effective as of March 1, 2017 – Incorporated by reference to Pre-Effective Amendment No. 2 to Registration Statement File No. 333-215823 filed June 14, 2017](https://www.sec.gov/Archives/edgar/data/836249/000119312517203509/d256121dex9926hiq5.htm)

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  |  |  | i. | [Amendment No. 1 dated November 1, 2020 – Incorporated by reference to Post-Effective Amendment No. 18 to Registration Statement File No. 333-150916 filed April 28, 2021](https://www.sec.gov/Archives/edgar/data/836249/000110465921056469/tm2035263d1_ex-hie3.htm) |
|  |  | f. | Voya Funds | Voya Funds | Voya Funds |
|  |  |  | 1. | [Participation Agreement dated April 26, 2006 (Massachusetts Mutual Life Insurance Company, ING Funds Distributor, LLC and ING Variable Products Trust) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hif1.htm) | [Participation Agreement dated April 26, 2006 (Massachusetts Mutual Life Insurance Company, ING Funds Distributor, LLC and ING Variable Products Trust) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hif1.htm) |
|  |  |  |  | i. | [Amendment dated May 28, 2007 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hif1a.htm) |
|  |  |  |  | ii. | [Amendment dated April 3, 2008 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hif1b.htm) |
|  |  |  |  | iii. | [Amendment dated September 6, 2008 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hif1c.htm) |
|  |  |  |  | iv. | [Amendment dated May 27, 2010 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hif1d.htm) |
|  |  |  |  | v. | [Amendment dated January 17, 2014 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hif1e.htm) |
|  |  |  |  | vi. | [Amendment dated December 23, 2014 – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hif1f.htm) |
|  |  |  |  | vii. | [Amendment dated June 29, 2016 – Incorporated by reference to Post-Effective Amendment No. 26 to Registration Statement File No. 333-112626 filed April 26, 2017](https://www.sec.gov/Archives/edgar/data/1052766/000119312517141519/d306420dex998if.htm) |
|  | ii. | Rule 22c-2 Agreements (Shareholder Information Agreements) | Rule 22c-2 Agreements (Shareholder Information Agreements) | Rule 22c-2 Agreements (Shareholder Information Agreements) | Rule 22c-2 Agreements (Shareholder Information Agreements) |
|  |  | a. | [AIM Investment Services, Inc. effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiia.htm) | [AIM Investment Services, Inc. effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiia.htm) | [AIM Investment Services, Inc. effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiia.htm) |
|  |  |  | 1. | [Amendment No. 1 dated June 30, 2020 – Incorporated by reference to Pre-Effective Amendment 3 to Registration Statement File No. 333-229670 filed October 2, 2020](https://www.sec.gov/Archives/edgar/data/836249/000110465920111640/tm1920344d4_ex99-hiia.htm) | [Amendment No. 1 dated June 30, 2020 – Incorporated by reference to Pre-Effective Amendment 3 to Registration Statement File No. 333-229670 filed October 2, 2020](https://www.sec.gov/Archives/edgar/data/836249/000110465920111640/tm1920344d4_ex99-hiia.htm) |
|  |  | b. | [Fidelity Distributors Corporation effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiib.htm) | [Fidelity Distributors Corporation effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiib.htm) | [Fidelity Distributors Corporation effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiib.htm) |
|  |  | c. | [MML Series Investment Fund effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiic.htm) | [MML Series Investment Fund effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiic.htm) | [MML Series Investment Fund effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiic.htm) |
|  |  | d. | [MML Series Investment Fund II effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiid.htm) | [MML Series Investment Fund II effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiid.htm) | [MML Series Investment Fund II effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiid.htm) |
|  |  | e. | [PIMCO Variable Insurance Trust effective October 16, 2007 (Massachusetts Mutual Life Insurance Company and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiie.htm) | [PIMCO Variable Insurance Trust effective October 16, 2007 (Massachusetts Mutual Life Insurance Company and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiie.htm) | [PIMCO Variable Insurance Trust effective October 16, 2007 (Massachusetts Mutual Life Insurance Company and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiie.htm) |
|  |  | f. | [Voya Variable Products Trust effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiif.htm) | [Voya Variable Products Trust effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiif.htm) | [Voya Variable Products Trust effective October 16, 2007 (Massachusetts Mutual Life Insurance Company, and C.M. Life Insurance Company) – Incorporated by reference to Post-Effective Amendment No. 28 to Registration Statement File No. 333-45039 filed June 25, 2021](https://www.sec.gov/Archives/edgar/data/1052766/000093041321001239/c101798_ex99-hiif.htm) |
| &nbsp;&nbsp;**Exhibit (i)** | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. |
| &nbsp;&nbsp;**Exhibit (j)** | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. |
| &nbsp;&nbsp;**Exhibit (k)** | [Opinion and Consent of Counsel](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99k.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 | [Opinion and Consent of Counsel](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99k.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 | [Opinion and Consent of Counsel](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99k.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 | [Opinion and Consent of Counsel](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99k.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 | [Opinion and Consent of Counsel](https://www.sec.gov/Archives/edgar/data/1052766/000113322822002756/nc10028381x1_ex99k.htm)– Incorporated by reference to Post-Effective Amendment No. 22 to Registration Statement File No. 333-73406 filed April 28, 2022 |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Exhibit (l)** | i. | [Auditor Consents (\*):](trans-efp18301_ex99li.htm) | [Auditor Consents (\*):](trans-efp18301_ex99li.htm) | [Auditor Consents (\*):](trans-efp18301_ex99li.htm) |
|  |  |  | •  | Company Financial Statements  |
|  |  |  | •  | Separate Account Financial Statements  |
|  | ii. | [Resolution Regarding the Rules and Regulations of the Board of Directors dated February 13, 2019 – Incorporated by reference to Pre-Effective Amendment No. 3 to Registration Statement File No. 333-229670 filed October 2, 2020](https://www.sec.gov/Archives/edgar/data/836249/000110465920111640/tm1920344d4_ex99-niii.htm) | [Resolution Regarding the Rules and Regulations of the Board of Directors dated February 13, 2019 – Incorporated by reference to Pre-Effective Amendment No. 3 to Registration Statement File No. 333-229670 filed October 2, 2020](https://www.sec.gov/Archives/edgar/data/836249/000110465920111640/tm1920344d4_ex99-niii.htm) | [Resolution Regarding the Rules and Regulations of the Board of Directors dated February 13, 2019 – Incorporated by reference to Pre-Effective Amendment No. 3 to Registration Statement File No. 333-229670 filed October 2, 2020](https://www.sec.gov/Archives/edgar/data/836249/000110465920111640/tm1920344d4_ex99-niii.htm) |
| &nbsp;&nbsp;**Exhibit (m)** | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. |
| &nbsp;&nbsp;**Exhibit (n)** | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. |
| &nbsp;&nbsp;**Exhibit (o)** | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. |
| &nbsp;&nbsp; **Exhibit (p)** | i. | a. | Powers of Attorney for: | Powers of Attorney for: |
|  |  |  | •  | Roger W. Crandall |
|  |  |  | •  | Kathleen A. Corbet |
|  |  |  | •  | James H. DeGraffenreidt, Jr. |
|  |  |  | •  | Mary Jane Fortin |
|  |  |  | •  | Isabella D. Goren |
|  |  |  | •  | Bernard A. Harris, Jr. |
|  |  |  | •  | Michelle K. Lee |
|  |  |  | •  | Jeffrey M. Leiden |
|  |  |  | •  | Laura J. Sen |
|  |  |  | • | Amy M. Stepnowski |
|  |  |  | [– Incorporated by reference to Post-Effective Amendment No. 8 to Registration Statement File No. 333-255824 filed April 25, 2025](https://www.sec.gov/Archives/edgar/data/1052766/000113322825004345/envision-efp9390_ex99pi.htm) | [– Incorporated by reference to Post-Effective Amendment No. 8 to Registration Statement File No. 333-255824 filed April 25, 2025](https://www.sec.gov/Archives/edgar/data/1052766/000113322825004345/envision-efp9390_ex99pi.htm) |
|  |  | b. | Powers of Attorney for: | Powers of Attorney for: |
|  |  |  | •  | Gregory Giardiello  |
|  |  |  | •  | David H. Long  |
|  |  |  | [– Incorporated by reference to Post-Effective Amendment No. 9 to Registration Statement File No. 333-255824 filed September 4, 2025](https://www.sec.gov/Archives/edgar/data/1052766/000113322825009420/envision-efp16709_ex99pii.htm) | [– Incorporated by reference to Post-Effective Amendment No. 9 to Registration Statement File No. 333-255824 filed September 4, 2025](https://www.sec.gov/Archives/edgar/data/1052766/000113322825009420/envision-efp16709_ex99pii.htm) |
|  |  | c. | Power of Attorney for: | Power of Attorney for: |
|  |  |  | •  | Michael Thomas Rollings  |
|  |  |  | [– Incorporated by reference to Post-Effective Amendment No. 14 to Registration Statement File No. 333-255824 filed December 18, 2025](https://www.sec.gov/Archives/edgar/data/1052766/000113322825013602/envision-efp19550_ex99piii.htm) | [– Incorporated by reference to Post-Effective Amendment No. 14 to Registration Statement File No. 333-255824 filed December 18, 2025](https://www.sec.gov/Archives/edgar/data/1052766/000113322825013602/envision-efp19550_ex99piii.htm) |
| &nbsp;&nbsp;**Exhibit (q)** | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. |
| &nbsp;&nbsp;**Exhibit (r)** | Not Applicable. | Not Applicable. | Not Applicable. | Not Applicable. |

---

------

**Item 28. Directors and Officers of the Insurance Company**

**Directors of Massachusetts Mutual Life Insurance Company**

---

| | | |
|:---|:---|:---|
| *Roger W. Crandall, Director, Chairman*<br> 1295 State Street<br> Springfield, MA 01111  | *Kathleen A. Corbet, Director*<br> 34 Louises Lane<br> New Canaan, CT 06840 | *Isabella D. Goren, Director*<br> 8030 Acoma Lane<br> Dallas, TX 75252 |
| *Michael T. Rollings, Director*<br> 9625 E AW Tillinghast Road<br> Scottsdale, AZ 85262 | *James H. DeGraffenreidt, Jr., Director*<br> 406 Cedarcroft Road<br> Baltimore, MD 21212 | *Michelle K. Lee, Director*<br> 19952 Moran Lane<br> Saratoga, CA 95070 |
| *Jeffrey M. Leiden, Director*<br> 127 South Beach Road<br> Hobe Sound, FL 33455 | *Laura J. Sen, Director*<br> 95 Pembroke Street, Unit 1<br> Boston, MA 02118 | *Amy M. Stepnowski*<br> 29 Newgate Drive<br> Glastonbury, CT 06033 |
| *David H. Long, Director*<br> 10 Strawberry Hill Street<br> Dover, MA 02030 | *Bernard A. Harris, Jr., Director*<br> 3333 Allen Parkway, #1709<br> Houston, Texas 77019 |  |

---

**Principal Officers of Massachusetts Mutual Life Insurance Company**

---

| | |
|:---|:---|
| *Roger W. Crandall, President and Chief Executive Officer*<br> 1295 State Street<br> Springfield, MA 01111 | *Eric Partlan, Chief Investment Officer*<br> 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| *Julieta Sinisgalli, Treasurer*<br> 10 Fan Pier Boulevard<br> Boston, MA 02210 | *John Rugel, Head of Operations*<br> 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| *Michael J. O'Connor, General Counsel*<br> 1295 State Street<br> Springfield, MA 01111 | *Susan Cicco, Chief of Staff to the Chairman & CEO*<br> 1295 State Street<br> Springfield, MA 01111 |
| *Mary Jane Fortin, Chief Financial Officer*<br> 10 Fan Pier Boulevard<br> Boston, MA 02210 | *Sears Merritt, Head of Technology & Experience*<br> 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| *Dominic Blue, Head of Third-Party Distribution and New Markets*<br> 1295 State Street<br> Springfield, MA 01111 | *Geoffrey Craddock, Chief Risk Officer*<br> 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| *Paul LaPiana, Head of Brand, Product and Affiliated Distribution*<br> 1295 State Street<br> Springfield, MA 01111 | *Tokunbo Akinbajo, Corporate Secretary*<br> 1295 State Street<br> Springfield, MA 01111 |
| *Gregory Giardiello, Corporate Controller*<br> 10 Fan Pier Boulevard<br> Boston, MA 02210 |  |

---

------

**Item 29. Persons Controlled by or Under Common Control with the Insurance Company or the Registered Separate Account**

– Incorporated by reference to Item 32 on Form N-6 in Post-Effective Amendment No. 6 to Registration Statement File No. 333-259818 filed on or about April 24, 2026

**Item 30. Indemnification**

MassMutual directors and officers are indemnified under Article V. of the by-laws of Massachusetts Mutual Life Insurance Company, as set forth below.

ARTICLE V. of the By-laws of MassMutual provides for indemnification of directors and officers as follows:

"ARTICLE V.

INDEMNIFICATION

Subject to limitations of law, the Company shall indemnify:

(a) each
 director, officer or employee;

(b) any
 individual who serves at the request of the Company as a director, board member, committee member, partner, trustee, officer
 or employee of any foreign or domestic organization or any separate investment account; or

(c) any
 individual who serves in any capacity with respect to any employee benefit plan,

from and against all loss, liability and expense imposed upon or incurred by such person in connection with any threatened, pending or completed action, claim, suit, investigation or proceeding of any nature whatsoever, in which such person may be involved or with which he or she may be threatened to be involved, by reason of any alleged act, omission or otherwise while serving in any such capacity, whether such action, claim, suit, investigation or proceeding is civil, criminal, administrative, arbitrative, or investigative and/or formal or informal in nature. Indemnification shall be provided although the person no longer serves in such capacity and shall include protection for the person's heirs and legal representatives.

Indemnities hereunder shall include, but not be limited to, all costs and reasonable counsel fees, fines, penalties, judgments or awards of any kind, and the amount of reasonable settlements, whether or not payable to the Company or to any of the other entities described in the preceding paragraph, or to the policyholders or security holders thereof.

Notwithstanding the foregoing, no indemnification shall be provided with respect to:

(1) any
 matter as to which the person shall have been adjudicated in any proceeding not to have acted in good faith in the reasonable
 belief that his or her action was in the best interests of the Company or, to the extent that such matter relates to service
 with respect to any employee benefit plan, in the best interests of the participants or beneficiaries of such employee
 benefit plan;

(2) any
 liability to any entity which is registered as an investment company under the Federal Investment Company Act of 1940
 or to the security holders thereof, where the basis for such liability is willful misfeasance, bad faith, gross negligence
 or reckless disregard of the duties involved in the conduct of office; and

(3) any
 action, claim or proceeding voluntarily initiated by any person seeking indemnification, unless such action, claim or
 proceeding had been authorized by the Board of Directors or unless such person's indemnification is awarded by vote
 of the Board of Directors.

In any matter disposed of by settlement or in the event of an adjudication which in the opinion of the General Counsel or his or her delegate does not make a sufficient determination of conduct which could preclude or permit indemnification in accordance with the preceding paragraphs (1), (2) and (3), the person shall be entitled to indemnification unless, as determined by the majority of the disinterested directors or in the opinion of counsel (who may be an officer of the Company or outside counsel employed by the Company), such person's conduct was such as precludes indemnification under any such paragraph. The termination of any action, claim, suit, investigation or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent shall not, of itself, create a presumption that the person did not act in good faith and in a manner which he or she reasonably believed to be in the best interests of the Company.

The Company may at its option indemnify for expenses incurred in connection with any action or proceeding in advance of its final disposition, upon receipt of a satisfactory undertaking for repayment if it be subsequently determined that the person thus indemnified is not entitled to indemnification under this Article V."

To provide certainty and more clarification regarding the indemnification provisions of the Bylaws set forth above, MassMutual has entered into indemnification agreements with each of its directors, and with each of its officers who serve as a director of a subsidiary of MassMutual, (a "Director"). Pursuant to the Agreements, MassMutual agrees to indemnify a Director, to the extent legally permissible, against (a) all expenses, judgments, fines and settlements ("Costs"), liabilities, and penalties paid in connection with a proceeding involving the Director because he or she is a director if the Director (i) acted in good faith, (ii) reasonably believed the conduct was in the Company's best interests; (iii) had no reasonable cause to believe the conduct was unlawful (in a criminal proceeding); and, (iv) engaged in conduct for which the Director shall not be liable under MassMutual's Charter or By-Laws. MassMutual further agrees to indemnify a Director, to the extent permitted by law, against all Costs paid in connection with any proceeding (i) unless the Director breached a duty of loyalty, (ii) except for liability for acts or omissions not in good faith, involving intentional misconduct or a knowing violation of law, (iii) except for liability under Section 6.40 of Chapter 156D of Massachusetts Business Corporation Act ("MBCA"), or (iv) except for liability related to any transaction from which the Director derived an improper benefit. MassMutual will also indemnify a Director, to the fullest extent authorized by the MBCA, against all expenses to the extent the Director has been successful on the merits or in defense of any proceeding. If any court determines that despite an adjudication of liability to MassMutual or its subsidiary that the Director is entitled to indemnification, MassMutual will indemnify the Director to the extent permitted by law. Subject to the Director's obligation to pay MassMutual in the event that the Director is not entitled to indemnification, MassMutual will pay the expenses of the Director prior to a final determination as to whether the Director is entitled to indemnification.

**Item 31. Principal Underwriters**

(a) MML
 Investors Services, LLC ("MMLIS") acts as principal underwriter of the contracts/policies/certificates
 sold by its registered representatives and MML Strategic Distributors, LLC ("MSD") serves as principal
 underwriter of the contracts/policies/certificates sold by registered representatives of other broker-dealers who have
 entered into distribution agreements with MSD. MMLIS
 and MSD either jointly or individually act as principal underwriters for: Massachusetts
 Mutual Variable Life Separate Account I, Massachusetts Mutual Variable Annuity Separate Account 1, Massachusetts Mutual
 Variable Annuity Separate Account 2, Massachusetts Mutual Variable Annuity Separate Account 3, Massachusetts Mutual
 Variable Annuity Separate Account 4, Panorama Separate Account, Connecticut Mutual Variable Life Separate Account I,
 MML Bay State Variable Life Separate Account I, MML Bay State Variable Annuity Separate Account 1, Panorama Plus Separate
 Account, C.M. Multi-Account A, C.M. Life Variable Life Separate Account I, Massachusetts Mutual Variable Life Separate
 Account II.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(b) MMLIS
 and MSD are the principal underwriters for this Contract. The following people are officers and directors of MMLIS
 and officers and directors of MSD:

**DIRECTORS AND OFFICERS OF MML INVESTORS SERVICES, LLC**

---

| | | |
|:---|:---|:---|
| **Name** | **Positions and Offices** | **Principal Business Address** |
| Vaughn Bowman | Director, Chairman of the Board, Chief Executive Officer, and President | \* |
| John Vaccaro | Director and Chairman Emeritus | \* |
| Geoffrey Craddock | Director | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Paul LaPiana | Director | \* |
| Jennifer Reilly | Director | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Joseph Mallee | Director, Agency Field Force Supervisor and Vice President | \* |
| David Mink | Vice President and Chief Operations Officer | \* |
| Frank Rispoli | Chief Financial Officer and Treasurer | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Edward K. Duch, III | Chief Legal Officer, Vice President, and Secretary | \* |
| Courtney Reid | Chief Compliance Officer | \* |
| James P. Puhala | Deputy Chief Compliance Officer | \* |
| Michael Gilliland | Deputy Chief Compliance Officer | \* |
| Thomas Bauer | Chief Technology Officer | \* |
| Anthony Frogameni | Chief Privacy Officer | \* |
| Linda Bestepe | Vice President | \* |
| Brian Foley | Vice President | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| James Langham | Vice President | \* |
| Michael Thomas | Vice President | 2 Park Ave<br> New York, NY 10016 |
| Daken Vanderburg | Vice President | \* |
| Mary B. Wilkinson | Vice President | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| George Randall | Field Risk Officer | \* |
| Alyssa O'Connor | Assistant Secretary | \* |
| Pablo Cabrera | Assistant Treasurer | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Jeffrey Sajdak | Assistant Treasurer | \* |
| Elizabeth Marin | Assistant Treasurer | \* |
| Kevin Lacomb | Assistant Treasurer | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Tricia Cohen | Continuing Education Officer | \* |
| Mario Morton | Registration Manager | \* |
| Kelly Pirrotta | AML Compliance Officer | \* |
| John Rogan | Regional Vice President | \* |
| Sarah Hedges | Regional Vice President | \* |
| David Smith | Regional Vice President | \* |
| Tanya Wilber | Regional Vice President | \* |

---

\* 1295 State Street, Springfield, MA 01111-0001

------

**DIRECTORS AND OFFICERS OF MML STRATEGIC DISTRIBUTORS, LLC**

---

| | | |
|:---|:---|:---|
| **Name** | **Positions and Offices** | **Principal Business Address** |
| Dominic Blue | Director and Chairman of the Board | \* |
| Matthew DiGangi | Director, Chief Executive Officer, and President | \* |
| Geoffrey Craddock | Director | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Jennifer Reilly | Director | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Frank Rispoli | Chief Financial Officer and Treasurer | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Edward K. Duch, III | Chief Legal Officer, Vice President, and Secretary | \* |
| James P. Puhala | Vice President and Chief Compliance Officer | \* |
| Vincent Baggetta | Chief Risk Officer | \* |
| Paul LaPiana | Vice President | \* |
| Anna Sciortino | Vice President | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Alyssa O'Connor | Assistant Secretary | \* |
| Pablo Cabrera | Assistant Treasurer | 10 Fan Pier Boulevard<br> Boston, MA 02210 |
| Jeffrey Sajdak | Assistant Treasurer | \* |
| Elizabeth Marin | Assistant Treasurer | \* |
| Mario Morton | Registration Manager | \* |
| Kelly Pirrotta | AML Compliance Officer | \* |

---

*(\*)* *1295 State Street, Springfield, MA 01111-0001*

(c) For
 information about all commissions and other compensation received by each principal underwriter, directly or indirectly,
 from the Registered Separate Account during the Registered Separate Account's last fiscal year, refer to the "Distribution" section
 of the Statement of Additional Information.

**Item 32. Location of Accounts and Records**

All accounts, books, or other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the rules promulgated thereunder are maintained by the Registered Separate Account through Massachusetts Mutual Life Insurance Company, 1295 State Street, Springfield, Massachusetts 01111-0001.<br>

**Item 33. Management Services**

Not Applicable.

**Item 34. Fee Representation**

**REPRESENTATION UNDER SECTION 26(f)(2)(A) OF**<br>**THE INVESTMENT COMPANY ACT OF 1940**

Massachusetts Mutual Life Insurance Company hereby represents that the fees and charges deducted under the MassMutual Transitions<sup>®</sup> (Transitions) contract described in this Registration Statement, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by Massachusetts Mutual Life Insurance Company.

------

**SIGNATURES**

Pursuant to the requirements of Securities Act of 1933 and the Investment Company Act of 1940, the Registrant certifies that it meets all of the requirements for effectiveness of this registration statement under Rule 485(b) under the Securities Act and has duly caused this registration statement to be signed on its behalf by the undersigned, duly authorized, in the City of Wilmington, and the State of North Carolina on this 24<sup>th</sup> day of April, 2026.

MASSACHUSETTS MUTUAL VARIABLE ANNUITY SEPARATE ACCOUNT 4<br>(Registered Separate Account)

MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY<br>(Insurance Company)

---

| | |
|:---|:---|
| &nbsp;&nbsp;**By** | <br>ROGER W. CRANDALL \*<br>Roger W. Crandall<br>President and Chief Executive Officer<br>(principal executive officer)<br>Massachusetts Mutual Life Insurance Company |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Signature** | **Title** | **Date** |
| &nbsp;&nbsp;<br>ROGER W. CRANDALL \*<br>Roger W. Crandall | Director and Chief Executive Officer<br>(principal executive officer) | April 24, 2026 |
| &nbsp;&nbsp;<br>MARY JANE FORTIN \*<br>Mary Jane Fortin | Chief Financial Officer<br>(principal financial officer) | April 24, 2026 |
| &nbsp;&nbsp;<br>GREGORY GIARDIELLO \*<br>Gregory Giardiello | Corporate Controller<br>(principal accounting officer) | April 24, 2026 |
| &nbsp;&nbsp;<br>KATHLEEN A. CORBET \*<br>Kathleen A. Corbet | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>JAMES H. DEGRAFFENREIDT, JR. \*<br>James H. DeGraffenreidt, Jr. | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>ISABELLA D. GOREN \*<br>Isabella D. Goren | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>BERNARD A. HARRIS, JR. \*<br>Bernard A. Harris, Jr. | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>MICHELLE K. LEE \*<br>Michelle K. Lee | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>JEFFREY M. LEIDEN \*<br>Jeffrey M. Leiden | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>DAVID H. LONG \*<br>David H. Long | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>MICHAEL THOMAS ROLLINGS \*<br>Michael Thomas Rollings | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>LAURA J. SEN \*<br>Laura J. Sen | Director | April 24, 2026 |
| &nbsp;&nbsp;AMY M. STEPNOWSKI \*<br>Amy M. Stepnowski | Director | April 24, 2026 |
| &nbsp;&nbsp;<br>/s/ GARY F. MURTAGH<br>\* Gary F. Murtagh<br>Attorney-in-Fact pursuant to Powers of Attorney |  |  |

---

------

**<u>INDEX TO EXHIBITS</u>**

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**Item No.** | **Exhibit** |  |  |
| &nbsp;&nbsp;Item 27. | Exhibit (l) | i. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Auditor Consents](trans-efp18301_ex99li.htm)<br> •  Company Financial Statements<br> •  Separate Account Financial Statements |

---

------

## Ex-99.Li

*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