# EDGAR Filing Document

**Accession Number:** 0000080941
**File Stem:** 0001752724-23-058627
**Filing Date:** 2023-3
**Character Count:** 11720
**Document Hash:** 4bbae528a6c4064fedc8c08c89099265
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001752724-23-058627.hdr.sgml**: 20230316

**ACCESSION NUMBER**: 0001752724-23-058627

**CONFORMED SUBMISSION TYPE**: N-CEN

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230316

**DATE AS OF CHANGE**: 20230316

**EFFECTIVENESS DATE**: 20230316

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRUDENTIAL VARIABLE CONTRACT ACCOUNT 2
- **CENTRAL INDEX KEY:** 0000080941
- **IRS NUMBER:** 221211670
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-CEN
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-01612
- **FILM NUMBER:** 23738139

**BUSINESS ADDRESS:**
- **STREET 1:** 655 BROAD STREET
- **STREET 2:** 17TH FLOOR
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (973) 367-8982

**MAIL ADDRESS:**
- **STREET 1:** 655 BROAD STREET
- **STREET 2:** 17TH FLOOR
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102

## Series and Classes Contracts Data

### PRUDENTIAL VARIABLE CONTRACT ACCOUNT 2 (Series ID: S000010003)

| Class ID   | Class Name                             | Ticker Symbol   |
|:---|:---|:---|
| C000027669 | PRUDENTIAL VARIABLE CONTRACT ACCOUNT 2 |  |

## Internal

**Report of Independent Registered Public Accounting Firm**

To the Board of Directors and Participants of The Prudential Variable Contract Account-2

In planning and performing our audit of the financial statements of The Prudential Variable Contract

Account-2 (the "Account") as of and for the year ended December 31, 2022, in accordance with the

standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered

the Account's internal control over financial reporting, including controls over safeguarding securities, as a

basis for designing our auditing procedures for the purpose of expressing our opinion on the financial

statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an

opinion on the effectiveness of the Account's internal control over financial reporting. Accordingly, we do

not express an opinion on the effectiveness of the Account's internal control over financial reporting.

The management of the Account is responsible for establishing and maintaining effective internal control

over financial reporting. In fulfilling this responsibility, estimates and judgments by management are

required to assess the expected benefits and related costs of controls. A company's internal control over

financial reporting is a process designed to provide reasonable assurance regarding the reliability of

financial reporting and the preparation of financial statements for external purposes in accordance with

generally accepted accounting principles. A company's internal control over financial reporting includes

those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,

accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide

reasonable assurance that transactions are recorded as necessary to permit preparation of financial

statements in accordance with generally accepted accounting principles, and that receipts and

expenditures of the company are being made only in accordance with authorizations of management and

directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection

of unauthorized acquisition, use or disposition of a company's assets that could have a material effect on

the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect

misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk

that controls may become inadequate because of changes in conditions, or that the degree of compliance

with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control

does not allow management or employees, in the normal course of performing their assigned functions, to

prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination

of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a

material misstatement of the company's annual or interim financial statements will not be prevented or

detected on a timely basis.

Our consideration of the Account's internal control over financial reporting was for the limited purpose

described in the first paragraph and would not necessarily disclose all deficiencies in internal control over

financial reporting that might be material weaknesses under standards established by the PCAOB.

However, we noted no deficiencies in the Account's internal control over financial reporting and its

operation, including controls over safeguarding securities, that we consider to be material weaknesses as

defined above as of December 31, 2022.

This report is intended solely for the information and use of the Board of Directors of The Prudential

Variable Contract Account-2 and the Securities and Exchange Commission and is not intended to be and

should not be used by anyone other than these specified parties.

/s/ PricewaterhouseCoopers LLP

New York, New York

February 24, 2023

# Form N-CEN: Annual Report for Registered Investment Companies

## N-CEN: Filer Information
**Submission Type:** N-CEN
**CIK:** 0000080941

## N-CEN: Series/Class (Contract) Information

### N-CEN: Part A: General Information

**Item A.1.a - Report for period ending:** 2022-12-31

**Item A.1.b - Does this report cover a period of less than 12 months?:** No

## N-CEN: Part B: Information About the Registrant

- **Item B.1.a - Full name of Registrant:** PRUDENTIAL VARIABLE CONTRACT ACCOUNT 2

- **Item B.1.b - Investment Company Act file number:** 811-01612

- **Item B.1.c - CIK:** 0000080941

- **Item B.1.d - LEI:** X1SHO04WZCOPHZGU6710

- **Item B.2.a - Street 1:** 655 BROAD STREET

- **Item B.2.a - Street 2:** 6th Floor

- **Item B.2.b - City:** NEWARK

- **Item B.2.c - State:** NJ

- **Item B.2.e - Zip Code:** 07102

- **Item B.2.f - Telephone:** 1-800-225-1852

- **Item B.2.g - Public Website:** N/A

### Item B.3 - Location of books and records

**Location books Record: 1**

- **a. Name of person (e.g., a custodian of records):** State Street Bank and Trust Company

- **b. Street 1:** 127 West 10th Street

- **c. City:** Kansas City

- **d. State, if applicable:** MO

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 64105-1716

- **g. Telephone number:** 617-786-3000

- **h. Briefly describe the books and records kept at this location:** Records related to its functions as custodian

- **Item B.4.a - Is this the first filing by the Registrant?:** No

- **Item B.4.b - Is this the last filing by the Registrant?:** No

- **Item B.5.a - Is the Registrant part of a family of investment companies?:** Yes

- **Item B.5.a.i - Full name of family of investment companies:** Prudential

### Item B.6 - Organization

- [ ] a. Open-end management investment company registered under the Act on Form N-1A

- [ ] b. Closed-end management investment company registered under the Act on Form N-2

- [ ] c. Separate account offering variable annuity contracts which is registered under the Act as a management investment company on Form N-3

- [x] d. Separate account offering variable annuity contracts which is registered under the Act as a unit investment trust on Form N-4

- [ ] e. Small business investment company registered under the Act on Form N-5

- [ ] f. Separate account offering variable insurance contracts which is registered under the Act as a unit investment trust on Form N-6

- [ ] g. Unit investment trust registered under the Act on Form N-8B-2

- **Item B.6.i - Total number of Series:** —

- **Item B.7 - Is the Registrant the issuer of a class of securities registered under the Securities Act?:** Yes

### Item B.9. Chief compliance officer.

**Chief compliance officer Record: 1**

- **a. Full Name:** Isabelle Sajous

- **b. CRD Number, if any:** N/A

- **c. Street Address 1:** c/o PGIM Investments LLC 655 Broad St.

- **d. City:** Newark

- **e. State, if applicable:** NJ

- **f. Foreign country, if applicable:** US

- **g. Zip code:** 07102

- **h. Telephone number:** XXXXXX

- **i. Has the chief compliance officer changed since the last filing?:** Yes

If the chief compliance officer is compensated or employed by any person other than the Registrant, provide:

**CCO employer Record: 1**

- **i. Name of the person:** —

- **ii. Person’s IRS Employer Identification Number:** —

### Item B.10. Matters for security holder vote.

- **Were any matters submitted by the Registrant for its security holders’ vote during the reporting period?** —

| Series Name   | Series ID   |
|:---|:---|
| N/A           | N/A         |

- **Item B.11.a - Have there been any material legal proceedings?:** No

- **Item B.11.b - Has any proceeding previously reported been terminated?:** No

- **Item B.14 - Did an affiliated person provide any form of financial support to the Registrant?:** No

- **Item B.15.a - Did the Registrant rely on any exemptive orders from the Commission?:** No

### Item B.16. Principal underwriters.

**Principal underwriter Record: 1**

- **i. Full name:** Prudential Investment Management Services LLC

- **ii. SEC file number:** 8-36540

- **iii. CRD number:** 000018353

- **iv. LEI, if any:** N/A

- **v. State, if applicable:** NJ

- **vi. Foreign country, if applicable:** US

- **vii. Is the principal underwriter an affiliated person...?:** Yes

- **b. Have any principal underwriters been hired or terminated during the reporting period?** No

### Item B.17. Independent public accountant.

**Public accountant Record: 1**

- **a. Full Name:** PricewaterhouseCoopers LLP

- **b. PCAOB Number:** 238

- **c. LEI, if any:** 5493002GVO7EO8RNNS37

- **d. State, if applicable:** NY

- **e. Foreign country, if applicable:** US

- **f. Has the independent public accountant changed since the last filing?** No

- **Item B.19 - Did an independent public accountant issue an opinion other than an unqualified opinion?:** No

- **Item B.20 - Have there been material changes in the method of valuation?:** No

- **Item B.21 - Have there been any changes in accounting principles or practices?:** No

## N-CEN: Part G: Attachments

**Item G.1a. Attachments.**

Attachments applicable to all Registrants. All Registrants shall file the following attachments, as applicable, with the current report. Indicate the attachments filed with the current report by checking the applicable items below:

- [ ] i. Legal proceedings

- [ ] ii. Provision of financial support

- [x] iii. Independent public accountant's report on internal control (management investment companies other than small business investment companies only)

- [ ] iv. Change in accounting principles and practices

- [ ] v. Information required to be filed pursuant to exemptive orders

- [ ] vi. Other information required to be included as an attachment pursuant to Commission rules and regulations

## N-CEN: Signature

Pursuant to the requirements of the Investment Company Act of 1940, the Registrant has duly caused this report to a be signed on its behalf by the undersigned hereunto duly authorized.

**Registrant:** PRUDENTIAL VARIABLE CONTRACT ACCOUNT 2

**Date:** 2023-03-16

**Signature:** Christian J Kelly

**Title:** Chief Financial Officer