# EDGAR Filing Document

**Accession Number:** 0000826734
**File Stem:** 0000826734-25-000237
**Filing Date:** 2025-12
**Character Count:** 47574
**Document Hash:** 99f1e39ecb735db227a80405f94e2391
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000826734-25-000237.hdr.sgml**: 20251219

**ACCESSION NUMBER**: 0000826734-25-000237

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20251219

**DATE AS OF CHANGE**: 20251219

**EFFECTIVENESS DATE**: 20251231

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FORTITUDE LIFE INSURANCE & ANNUITY Co VARIABLE ACCOUNT B
- **CENTRAL INDEX KEY:** 0000826734

**ORGANIZATION NAME:**
- **EIN:** 061241288
- **STATE OF INCORPORATION:** CT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-05438
- **FILM NUMBER:** 251587377

**BUSINESS ADDRESS:**
- **STREET 1:** 10 EXCHANGE PLACE
- **STREET 2:** 22ND FLOOR
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07302
- **BUSINESS PHONE:** 615-981-8801

**MAIL ADDRESS:**
- **STREET 1:** 10 EXCHANGE PLACE
- **STREET 2:** 22ND FLOOR
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07302

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRUDENTIAL ANNUITIES LIFE ASSURANCE CORP VARIABLE ACCOUNT B
- **DATE OF NAME CHANGE:** 20080102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN SKANDIA LIFE ASSUR CORP VAR ACCT B CL 1 SUB ACCTS
- **DATE OF NAME CHANGE:** 19950424

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN SKANDIA LIFE ASSURANCE CORP
- **DATE OF NAME CHANGE:** 19891121
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FORTITUDE LIFE INSURANCE & ANNUITY Co VARIABLE ACCOUNT B
- **CENTRAL INDEX KEY:** 0000826734

**ORGANIZATION NAME:**
- **EIN:** 061241288
- **STATE OF INCORPORATION:** CT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-71654
- **FILM NUMBER:** 251587376

**BUSINESS ADDRESS:**
- **STREET 1:** 10 EXCHANGE PLACE
- **STREET 2:** 22ND FLOOR
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07302
- **BUSINESS PHONE:** 615-981-8801

**MAIL ADDRESS:**
- **STREET 1:** 10 EXCHANGE PLACE
- **STREET 2:** 22ND FLOOR
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07302

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRUDENTIAL ANNUITIES LIFE ASSURANCE CORP VARIABLE ACCOUNT B
- **DATE OF NAME CHANGE:** 20080102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN SKANDIA LIFE ASSUR CORP VAR ACCT B CL 1 SUB ACCTS
- **DATE OF NAME CHANGE:** 19950424

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN SKANDIA LIFE ASSURANCE CORP
- **DATE OF NAME CHANGE:** 19891121

## Series and Classes Contracts Data

### FORTITUDE LIFE INSURANCE & ANNUITY COMPANY VAR ACCT B (Series ID: S000001297)

| Class ID   | Class Name              | Ticker Symbol   |
|:---|:---|:---|
| C000003486 | Advanced Series APEX II |  |
| C000010677 | Optimum Four            |  |

Filed with the Securities and Exchange Commission on December 19, 2025<br>REGISTRATION NO. 333-71654<br>INVESTMENT COMPANY ACT NO. 811-05438

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

**FORM N-4**

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933<br>POST-EFFECTIVE AMENDMENT NO. 77<br>and<br>REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940<br>AMENDMENT NO. 231

**FORTITUDE LIFE INSURANCE & ANNUITY COMPANY VARIABLE ACCOUNT B**<br>(Exact Name of Registrant)<br>**FORTITUDE LIFE INSURANCE & ANNUITY COMPANY**<br>(Name of Depositor)<br>TEN EXCHANGE PLACE, SUITE 2210<br>JERSEY CITY, NEW JERSEY 07302<br>(615) 981-8801<br>(Address and telephone number of Depositor's principal executive offices)

FORTITUDE LIFE INSURANCE & ANNUITY COMPANY<br>C/O CT CORPORATION<br>3800 NORTH CENTRAL AVENUE, SUITE 460<br>PHOENIX, ARIZONA 85012<br>(602) 248-1145<br>(Name, address and telephone number of agent for service)

COPIES TO:<br>RICHARD E. BUCKLEY<br>SENIOR VICE PRESIDENT & ASSISTANT GENERAL COUNSEL<br>FORTITUDE LIFE INSURANCE & ANNUITY COMPANY<br>TEN EXCHANGE PLACE, SUITE 2210<br>JERSEY CITY, NEW JERSEY 07302<br>(615) 981-8801

Approximate Date of Proposed Sale to the Public: Continuous

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

□ immediately upon filing pursuant to paragraph (b) of Rule 485

⊠ on December 31, 2025 pursuant to paragraph (b) of Rule 485

□ 60 days after filing pursuant to paragraph (a)(i) of Rule 485

□ on __________ pursuant to paragraph (a)(i) of Rule 485

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

□ This post-effective amendment designates a new effective date for a previously filed post-effective amendment.

**EXPLANATORY NOTE:**

Registrant is filing this Post-Effective Amendment No. 77 to Registration Statement No. 333-71654 for the purpose of including in the Registration Statement a Prospectus supplement. This Post-Effective Amendment incorporates by reference the Prospectuses and Statement of Additional Information included in Part A and Part B, respectively, of Post-Effective Amendment No. 76 filed on April 25, 2025.

------

**FORTITUDE LIFE INSURANCE & ANNUITY COMPANY**

**FORTITUDE LIFE INSURANCE & ANNUITY COMPANY VARIABLE ACCOUNT B**

**Supplement dated December 31, 2025**

**to Prospectuses and Updating Summary Prospectuses dated May 1, 2025**

This Supplement should be read in conjunction with the current Prospectus and Updating Summary Prospectus ("Prospectus(es)") for your Annuity and should be retained for future reference. This Supplement is intended to update certain information in the Prospectus for the variable annuity you own and is not intended to be a prospectus or offer for any other variable annuity that you do not own. Defined terms used herein and not otherwise defined herein shall have the meanings given to them in the Prospectuses and Statements of Additional Information. **If you would like another copy of the current Annuity or Portfolio Prospectus, please call us at 1-800-879-7012.**

This Supplement describes changes to the variable investment options available in your Annuity.

**<u>AST Bond Portfolio 2025</u>** 

Effective on or about December 31, 2025, the AST Bond Portfolio 2025 will be closed and liquidated and, as a result, all references to the AST Bond Portfolio 2025 will be deleted from the Prospectus.

**<u>AST Portfolio Addition</u>** 

Effective on or about January 2, 2026, the **AST Bond Portfolio 2037 (the "Portfolio")** will be added to your Annuity as a variable investment option. Please note, however, that this variable investment option is not available for the allocation of Purchase Payments or for transfers – either incoming or outgoing. This Portfolio is available only with certain optional living benefits.

In conjunction with the changes described above, the table captioned "Portfolios Available Under the Annuity" in the "Appendix A" section of the Prospectus will be revised to add the following information:

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| | | | | |
|:---|:---|:---|:---|:---|
|  **Fund Type**  | **Current Expenses**  | **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**  | **Current Expenses**  | **1-Year**  | **5-Year**  | **10-Year**  |
|  Fixed Income <br> AST Bond Portfolio 2037<sup>\*, ‡, 1, 2</sup> <br>*PGIM Fixed Income* <br> *PGIM Limited*  | &nbsp;&nbsp; 0.96%  | N/A  | N/A  | N/A  |

---

PGIM Fixed Income is a business unit of PGIM, Inc.

PGIM Investments LLC manages each of the Portfolios of the Advanced Series Trust (AST). AST Investment Services, Inc. serves as co-manager, along with PGIM Investments LLC, to many of the Portfolios of AST.

&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> **These Portfolios are also offered in other variable annuity contracts that utilize a predetermined mathematical formula to manage the guarantees offered in connection with optional benefits.** 

Those other variable annuity contracts offer certain optional living benefits that utilize a predetermined mathematical formula (the "formula") to manage the guarantees offered in connection with those optional benefits. The formula monitors each contract Owner's Account Value daily and, if necessary, will systematically transfer amounts among investment options. The formula transfers funds between the Sub-accounts for those variable annuity contracts and an AST bond Portfolio Sub-account or a fixed account (those AST bond Portfolios or a fixed account may not be available in connection with the annuity contracts offered through this prospectus). **You should be aware that the operation of the formula in those other variable annuity contracts may result in large-scale asset flows into and out of the underlying Portfolios that are available with your contract. These asset flows could adversely impact the underlying Portfolios, including their risk profile, expenses and performance.** Because transfers between the Sub-accounts and the AST bond Sub-account or a fixed account can be frequent and the amount transferred can vary from day to day, any of the underlying Portfolios could experience the following effects, among others:

(a) a Portfolio's investment performance could be adversely affected by requiring a subadvisor to purchase and sell securities at inopportune times or by otherwise limiting the subadvisor's ability to fully implement the Portfolio's investment strategy;

(b) the subadvisor may be required to hold a larger portion of assets in highly liquid securities than it otherwise would hold, which could adversely affect performance if the highly liquid securities underperform other securities (e.g., equities) that otherwise would have been held; and

(c) a Portfolio may experience higher turnover and greater negative asset flows than it would have experienced without the formula, which could result in higher operating expense ratios and higher transaction costs for the Portfolio compared to other similar funds.

The efficient operation of the asset flows among Portfolios triggered by the formula depends on active and liquid markets. If market liquidity is strained, the asset flows may not operate as intended. For example, it is possible that illiquid markets or other market stress could cause delays in the transfer of cash from one Portfolio to another Portfolio, which in turn could adversely impact performance.

Before you allocate to the Sub-account with the Portfolios listed above, you should consider the potential effects on the Portfolios that are the result of the operation of the formula in the variable annuity contracts that are unrelated to your Variable Annuity. Please work with your financial professional to determine which Portfolios are appropriate for your needs.

FLIAC-SUP4

------

&nbsp;&nbsp;&nbsp;&nbsp; <sup>2</sup> **Please note that you may not allocate Purchase Payments to the AST Investment Grade Bond Portfolio or the target date bond Portfolios (e.g., AST Bond Portfolio 2026).**

**\* This information includes annual expenses that reflect temporary or other fee reductions or waivers. Please see the Portfolio prospectus for additional information.**

&nbsp;&nbsp;&nbsp;&nbsp; <sup>‡</sup> **Please see additional information below regarding certain portfolios.**

 **<u>AST Bond Portfolio 2037</u>** <br> The Portfolio will commence operations on or about January 2, 2026. <br>

**THIS SUPPLEMENT SHOULD BE READ AND RETAINED FOR FUTURE REFERENCE.**

FLIAC-SUP4

------

PART C<br>OTHER INFORMATION

ITEM 27. EXHIBITS:

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| | |
|:---|:---|
| (a) | [Copy of the resolution of the board of directors of Depositor authorizing the establishment of the Registrant for Separate Account B filed via EDGAR with Post-Effective Amendment No. 6 to Registration Statement No. 33-87010, filed March 2, 1998.](https://www.sec.gov/Archives/edgar/data/826734/0000881453-98-000009.txt) |
| (b) | Not applicable. Fortitude Life Insurance & Annuity Company maintains custody of all assets. |
| (c)(1) | [Revised Principal Underwriting Agreement between Prudential Annuities Life Assurance Corporation and Prudential Annuities Distributors, Inc, filed via EDGAR with Post-Effective Amendment No. 26 to Registration Statement No. 333-96577, filed April 21, 2006.](https://www.sec.gov/Archives/edgar/data/826734/000119312506085512/dex993a.txt) |
| (2) | [Specimen Revised Dealer Agreement filed via EDGAR with Post-Effective Amendment No. 26 to Registration Statement No. 333-96577, filed April 17, 2008.](https://www.sec.gov/Archives/edgar/data/826734/000119312508083485/dex993b.txt) |
| (3) | [First Amendment to Principal Underwriting Agreement between Prudential Annuities Life Assurance Company ("Company"), and Prudential Annuities Distributors, Inc. ("Distributor"), filed via EDGAR with Post-Effective Amendment No. 49 to Registration Statement No. 333-96577, filed September 23, 2011.](https://www.sec.gov/Archives/edgar/data/826734/000088145311000045/underwriter_agreement.htm) |
| (d)(1) | [Copy of the Annuity via EDGAR with Pre-Effective Amendment No. 1 to this Registration Statement No. 333-71654, filed December 21, 2001.](https://www.sec.gov/Archives/edgar/data/1116371/000088145301500245/apex2_contract.htm) |
| (2) | [Copy of Guaranteed Minimum Death Benefit Endorsement filed via EDGAR with Post-Effective Amendment No. 8 to Registration Statement No. 33-87010, filed April 26, 1999.](https://www.sec.gov/Archives/edgar/data/826734/0000881453-99-000027.txt) |
| (3) | [Copy of percent Death Benefit Endorsement filed via EDGAR with Pre-Effective Amendment No. 1 to Registration Statement No. 333-49478, filed February 14, 2001.](https://www.sec.gov/Archives/edgar/data/826734/000088145301000061/0000881453-01-000061-0005.htm) |
| (4) | [Copy of percent Death Benefit Endorsement filed via EDGAR with Pre-Effective Amendment No. 1 to Registration Statement No. 333-49478, filed February 14, 2001.](https://www.sec.gov/Archives/edgar/data/826734/000088145301000061/0000881453-01-000061-0005.htm) |
| (5) | [Copy of Continuous Guaranteed Return Option incorporated by reference to Post-Effective Amendment No. 2 to Registration Statement No. 333-96577, filed on August 7, 2003.](https://www.sec.gov/Archives/edgar/data/826734/000088145303000198/mavr4e_aug-03.htm) |
| (6) | [Copy of Guaranteed Minimum Income Benefit filed via EDGAR with Post-Effective Amendment No. 2 to Registration Statement No. 333-96577, filed August 7, 2003.](https://www.sec.gov/Archives/edgar/data/826734/000088145303000198/gmib4f_aug-03.htm) |
| (7) | [Copy of Guaranteed Minimum Withdrawal Benefit filed via EDGAR with Post-Effective Amendment No. 2 to Registration Statement No. 333-96577, filed August 7, 2003.](https://www.sec.gov/Archives/edgar/data/826734/000088145303000198/gmwb4g_aug-03.htm) |
| (8) | [Copy of Rider for Combination 5% Roll-up and Highest Anniversary Value Death Benefit filed via EDGAR with Post-Effective Amendment No. 5 to Registration Statement No. 333-96577, filed April 20, 2004.](https://www.sec.gov/Archives/edgar/data/826734/000088145304000058/combo_db-rider.htm) |
| (9) | [Lifetime Five Income Benefit Rider, incorporated by reference to Post-Effective Amendment No. 7 to Registration Statement No. 333-96577, filed November 16, 2004.](https://www.sec.gov/Archives/edgar/data/826734/000088145304000130/ex4i.htm) |
| (10) | [Copy of Rider for Highest Daily Value Benefit, incorporated by reference to Post-Effective Amendment No. 7 to Registration Statement No. 333-96577, filed November 16, 2004.](https://www.sec.gov/Archives/edgar/data/826734/000088145304000130/ex4j.htm) |
| (11) | [Copy of Rider for Spousal Lifetime Five Income Benefit, incorporated by reference to Post-Effective Amendment No. 10 to Registration Statement No. 333-96577, filed on November 16, 2005.](https://www.sec.gov/Archives/edgar/data/826734/000120677405001844/d18076-ex994k.txt) |
| (12) | [Copy of Rider for Highest Daily Lifetime Five Income Benefit filed via EDGAR with Post-Effective Amendment No. 16 to Registration Statement No. 333-71654, filed October 6, 2006.](https://www.sec.gov/Archives/edgar/data/826734/000119312506204556/dex994l.txt) |
| (13) | [Copy of the rider for Guaranteed Return Option Plus 2008 filed via EDGAR with Post-Effective Amendment No. 25 to Registration Statement No. 333-96577, filed December 18, 2007.](https://www.sec.gov/Archives/edgar/data/826734/000082673407000222/exhibit4o.htm) |
| (14) | [Copy of the rider for Highest Daily Guaranteed Return Option filed via EDGAR with Post-Effective Amendment No. 25 to Registration Statement No. 333-96577, filed December 18, 2007.](https://www.sec.gov/Archives/edgar/data/826734/000082673407000222/exhibit4n.htm) |
| (15) | [Copy of rider for Highest Daily Lifetime Seven filed via EDGAR with Post-Effective Amendment No. 25 to Registration Statement No. 333-96577, filed December 18, 2007.](https://www.sec.gov/Archives/edgar/data/826734/000082673407000222/exhibit4p.htm) |
| (16) | [Form of rider for Highest Daily Lifetime Seven with Lifetime Income Accelerator filed via EDGAR with Post-Effective Amendment No. 27 to Registration Statement No. 333-96577, filed May 1, 2008.](https://www.sec.gov/Archives/edgar/data/826734/000088145308000047/income_rider.htm) |

---

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

(17) [Form of rider for Highest Daily Lifetime Seven with Beneficiary Income Option filed via EDGAR with Post-Effective Amendment No. 27 to Registration Statement No. 333-96577, filed May 1, 2008.](https://www.sec.gov/Archives/edgar/data/826734/000088145308000047/bio_rider.htm)

(18) [Highest Daily Lifetime 7 Plus Benefit Rider (RID-HD7 (2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994q.txt)

(19) [Highest Daily Lifetime 7 Plus Schedule Supplement (SCH-HD7(2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994r.txt)

(20) [Highest Daily Lifetime Seven Benefit Schedule Supplement (SCH-HD7(1/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994s.txt)

(21) [Highest Daily Lifetime 7 Plus with Beneficiary Income Option Benefit Rider (RID-HD7-DB(2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994t.txt)

(22) [Highest Daily Lifetime 7 Plus with Beneficiary Income Option Schedule Supplement (SCH-HD7-DB(2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994u.txt)

(23) [Highest Daily Lifetime 7 Plus with Lifetime Income Accelerator Benefit Rider (RID-HD7-LIA(2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994v.txt)

(24) [Highest Daily Lifetime 7 Plus with Lifetime Income Accelerator Schedule Supplement (SCH-HD7-LIA(2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994w.txt)

(25) [Highest Daily Lifetime Seven with Beneficiary Income Option Schedule supplement (SCH-HD7-DB(1/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994x.txt)

(26) [Highest Daily Lifetime Seven with Lifetime Income Accelerator Schedule supplement (SCH-HD7-LIA(1/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994y.txt)

(27) [Schedule supplement Highest Daily Lifetime Five Benefit (SCH-HDLT5(1/09)) filed via EDGAR with post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994z.txt)

(28) [Beneficiary Annuity Endorsement (END-BENE(2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994aa.txt)

(29) [Beneficiary IRA Endorsement (END-IRABEN(2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994bb.txt)

(30) [Beneficiary Roth IRA Endorsement (END-ROTHBEN(2/09)) filed via EDGAR with Post-Effective Amendment No. 37 to Registration Statement No. 333-96577, filed January 28, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509013041/dex994cc.txt)

(31) [Highest Daily Lifetime 6 Plus Benefit Rider (RID-HD6-8/09) filed via EDGAR with Post-Effective Amendment No. 41 to Registration Statement No. 333-96577, filed June 1, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509122219/dex994ae.txt)

(32) [Highest Daily Lifetime 6 Plus Benefit Schedule (SCH-HD6-8/09) filed via EDGAR with Post-Effective Amendment No. 41 to Registration Statement No. 333-96577, filed June 1, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509122219/dex994af.txt)

(33) [Highest Daily Lifetime 6 Plus w/LIA Benefit Rider (RID-HD6-LIA-8/09) filed via EDGAR with Post-Effective Amendment No. 41 to Registration Statement No. 333-96577, filed June 1, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509122219/dex994ag.txt)

(34) [Highest Daily Lifetime 6 Plus w/LIA Benefit Schedule (SCH-HD6-LIA-8/09) filed via EDGAR with Post-Effective Amendment No. 41 to Registration Statement No. 333-96577, filed June 1, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509122219/dex994ah.txt)

(35) [GRO II Benefit rider (RID-GRO-11/09) filed via EDGAR with Post-Effective Amendment No. 43 to Registration Statement No. 333-96577, filed August 27, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509182837/dex994ai.txt)

(36) [GRO II Benefit schedule (SCH-GRO-11/09) filed via EDGAR with Post-Effective Amendment No. 43 to Registration Statement No. 333-96577, filed August 27, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509182837/dex994aj.txt)

(37) [Highest Daily GRO II Benefit rider (RID-HD GRO-11/09) filed via EDGAR with Post-Effective Amendment No. 43 to Registration Statement No. 333-96577, filed August 27, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509182837/dex994ak.txt)

(38) [Highest Daily GRO II Benefit SCHEDULE (SCH-HD GRO-11/09) filed via EDGAR with Post-Effective Amendment No. 43 to Registration Statement No. 333-96577, filed August 27, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509182837/dex994al.txt)

(39) [Highest Daily GRO CAP Benefit SCHEDULE (SCH-HDGROCAP-11/09) filed via EDGAR with Post-Effective Amendment No. 43 to Registration Statement No. 333-96577, filed August 27, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509182837/dex994am.txt)

(40) [GRO Plus 2008 Benefit SCHEDULE (SCH-GROCAP-11/09) filed via EDGAR with Post-Effective Amendment No. 43 to Registration Statement No. 333-96577, filed August 27, 2009.](https://www.sec.gov/Archives/edgar/data/826734/000119312509182837/dex994an.txt)

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

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| | |
|:---|:---|
| (41) | [HDGRO (SCH-HDGRO-11-09/8-10) filed via EDGAR with Post-Effective Amendment No. 46 to Registration Statement No. 333-96577, filed July 1, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000082673410000071/sch_hdgro.htm) |
| (42) | [HD GRO 90% Cap (SCH-HDGROCAP-11-09/8-10) filed via EDGAR with Post-Effective Amendment No. 46 to Registration Statement No. 333-96577, filed July 1, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000082673410000071/hdgro_90cap.htm) |
| (43) | [Amendatory Tax Endorsement. filed via EDGAR with Post-Effective Amendment No. 51 to Registration Statement No. 333-71654, filed April 15, 2013.](https://www.sec.gov/Archives/edgar/data/826734/000119312513155097/d501927dex99b4aq.txt) |
| (44) | [END-REDOM-ANN (09/13) filed via EDGAR with Post-Effective Amendment No.52 to Registration Statement No. 333-71654, filed August 30, 2013.](https://www.sec.gov/Archives/edgar/data/826734/000119312513353389/d581149dex99b4ar.txt) |
| (e) | [A copy of the application form used with the Annuity filed via EDGAR with Post-Effective Amendment No. 6 to Registration Statement No. 33-87010, filed March 2, 1998.](https://www.sec.gov/Archives/edgar/data/826734/0000881453-98-000009.txt) |
| (f)(1) | [Amended and Restated Articles of Incorporation of Fortitude Life Insurance & Annuity Company, effective May 24, 2022 filed via EDGAR with Post-Effective Amendment No. 71 to Registration Statement No. 333-71654 filed April 26, 2023.](https://www.sec.gov/Archives/edgar/data/826734/000082673423000086/vail-palacarticlesconfor.htm) |
| (2) | [Second Amended and Restated Bylaws of Fortitude Life Insurance & Annuity Company, effective April 1, 2022 filed via EDGAR with Post-Effective Amendment No. 71 to Registration Statement No. 333-71654 filed April 26, 2023.](https://www.sec.gov/Archives/edgar/data/826734/000082673423000086/vail-amendedandrestatedb.htm) |
| (g)(1) | [Pruco Reinsurance Ltd. for GRO benefit filed via EDGAR with Post-Effective Amendment No. 9 to Registration Statement No. 333-96577 filed April 18, 2005.](https://www.sec.gov/Archives/edgar/data/826734/000120677405000630/ex99_7a.txt) |
| (2) | [The Prudential Insurance Company of America for GMWB filed via EDGAR with Post-Effective Amendment No. 9 to Registration Statement No. 333-96577 filed April 18, 2005.](https://www.sec.gov/Archives/edgar/data/826734/000120677405000630/ex99_7b.txt) |
| (3) | [The Prudential Insurance Company of America for Lifetime Five Withdrawal Benefit filed via EDGAR with post-Effective Amendment No. 14 to Registration Statement No. 333-96577 filed April 21, 2006.](https://www.sec.gov/Archives/edgar/data/826734/000119312506085512/dex997c.txt) |
| (4) | [Pruco Reinsurance Ltd for Lifetime Five Withdrawal Benefit filed via EDGAR with post-Effective Amendment No. 14 to Registration Statement No. 333-96577 filed April 21, 2006.](https://www.sec.gov/Archives/edgar/data/826734/000119312506085512/dex997d.txt) |
| (5) | [Pruco Reinsurance Ltd. for Spousal Lifetime Five Optional Living Benefit filed via EDGAR with Post-Effective Amendment No. 14 to Registration Statement No. 333-96577 filed April 21, 2006.](https://www.sec.gov/Archives/edgar/data/826734/000119312506085512/dex997e.txt) |
| (6) | [Pruco Reinsurance Ltd. for Highest Daily Lifetime Five Optional Living Benefit filed via EDGAR with Post-Effective Amendment No. 20 to Registration Statement No. 333-96577, filed April 20, 2007.](https://www.sec.gov/Archives/edgar/data/826734/000119312507086454/dex997f.txt) |
| (7) | [Pruco Reinsurance Ltd for GRO Amendment No. 1 filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7g.txt) |
| (8) | [Pruco Reinsurance Ltd for GRO Amendment No. 2 filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7h.txt) |
| (9) | [Pruco Reinsurance Ltd for Lifetime Five Amendment No. 1 filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7i.txt) |
| (10) | [Pruco Reinsurance Ltd for Highest Daily Lifetime Five Amendment No. 1 filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7j.txt) |
| (11) | [Pruco Reinsurance Ltd for Highest Daily Lifetime Five Amendment No. 2 filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7k.txt) |
| (12) | [Pruco Reinsurance Ltd for GRO Plus filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7l.txt) |
| (13) | [Pruco Reinsurance Ltd for Highest Daily Lifetime Seven filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7m.txt) |
| (14) | [Pruco Reinsurance Ltd for Highest Daily GRO filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7n.txt) |
| (15) | [Pruco Reinsurance Ltd for Highest Daily Lifetime 7 Plus filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7o.txt) |
| (16) | [Pruco Reinsurance Ltd for Highest Daily Lifetime 6 Plus filed via EDGAR with Post-Effective Amendment No. 45 to this Registration Statement No. 333-96577 filed April 19, 2010.](https://www.sec.gov/Archives/edgar/data/826734/000119312510086696/dex7p.txt) |
| (h)(1) | [Advanced Series Trust Participation Agreement dated January 19, 2022 filed via EDGAR with Post-Effective Amendment No. 69 to this Registration Statement No. 333-71654, filed April 19, 2022.](https://www.sec.gov/Archives/edgar/data/826734/000082673422000071/ast-palacparticipationag.htm) |

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

---

| | |
|:---|:---|
| (2) | [First Defined Portfolio Fund LLC filed via EDGAR with Post-Effective Amendment No. 7 to Registration Statement No. 33-86866, filed April 26, 2000.](https://www.sec.gov/Archives/edgar/data/933426/000088145300000110/0000881453-00-000110.txt) |
| (3) | [Evergreen Variable Annuity Trust filed via EDGAR with Post-Effective Amendment No. 9 to Registration Statement No. 33-87010, filed April 26, 2000.](https://www.sec.gov/Archives/edgar/data/826734/000088145300000108/0000881453-00-000108.txt) |
| (4) | [INVESCO Variable Investment Funds, Inc. filed via EDGAR with Post-Effective Amendment No. 9 to Registration Statement No. 33-87010, filed April 26, 2000.](https://www.sec.gov/Archives/edgar/data/826734/000088145300000108/0000881453-00-000108.txt) |
| (5) | [ProFunds VP filed via EDGAR with Post-Effective Amendment No. 9 to Registration Statement No. 33-87010, filed April 26, 2000.](https://www.sec.gov/Archives/edgar/data/826734/000088145300000108/0000881453-00-000108.txt) |
| (6) | [Wells Fargo Variable Trust filed via EDGAR with Initial Registration to this Registration Statement No. 333-49478, filed November 7, 2000.](https://www.sec.gov/Archives/edgar/data/826734/000088145300000322/0000881453-00-000322-0002.htm) |
| (7) | [The Prudential Series Fund Participation Agreement dated January 18, 2022 filed via EDGAR with Post-Effective Amendment No. 69 to Registration Statement No. 333-71654, filed April 19, 2022.](https://www.sec.gov/Archives/edgar/data/826734/000082673422000071/psf-palacparticipationag.htm) |
| (8) | [Revised Nationwide Variable Investment Trust filed via EDGAR with Post-Effective Amendment No. 20 to Registration Statement No. 333-96577 filed April 20, 2007.](https://www.sec.gov/Archives/edgar/data/826734/000119312507086454/dex998g.txt) |
| (9) | [A I M Variable Insurance Funds filed via EDGAR with Post-Effective Amendment No. 9 to Registration Statement No. 333-96577 filed April 18, 2005.](https://www.sec.gov/Archives/edgar/data/826734/000120677405000630/ex99_8i.txt) |
| (10) | [ProFunds VP Amendment No. 2 filed via EDGAR with Post-Effective Amendment No. 20 to Registration Statement No. 333-96577, filed April 20, 2007.](https://www.sec.gov/Archives/edgar/data/826734/000119312507086454/dex998j.txt) |
| (11) | [Rule 22c-2 Agreement via EDGAR with Post-Effective Amendment No. 20 to Registration Statement No. 333-96577, filed April 20, 2007.](https://www.sec.gov/Archives/edgar/data/826734/000119312507086454/dex998k.txt) |
| (12) | [Notice re change of Depositor name to Prudential Annuities Life Assurance Corporation filed via EDGAR to Post-Effective Amendment No. 26 to Registration Statement No. 333-96577, filed April 17, 2008.](https://www.sec.gov/Archives/edgar/data/826734/000119312508083485/dex998l.txt) |
| (13) | [Franklin Templeton Variable Insurance Products Trust filed via EDGAR to Post-Effective Amendment No. 26 to Registration Statement No. 333-96577, filed April 17, 2008.](https://www.sec.gov/Archives/edgar/data/826734/000119312508083485/dex998m.txt) |
| (i)(1) | [Third Party Administration Agreement by and between Prudential Annuities Life Assurance Corporation and The Prudential Insurance Company of America effective as of April 1, 2022 filed via EDGAR with Post-Effective Amendment No. 69 to Registration Statement No. 333-71654, filed April 19, 2022.](https://www.sec.gov/Archives/edgar/data/826734/000082673422000071/projectvail-thirdpartyad.htm) |
| (2) | [109 Plan Third Party Administration Agreement by and between Prudential Annuities Life Assurance Corporation and The Prudential Insurance Company of America effective as of April 1, 2022 filed via EDGAR with Post-Effective Amendment No. 69 to Registration Statement No. 333-71654, filed April 19, 2022.](https://www.sec.gov/Archives/edgar/data/826734/000082673422000071/projectvail-109tpa.htm) |
| (j) | Not Applicable |
| (k) | [Opinion and Consent of Counsel. Filed via EDGAR with Post-Effective Amendment No. 76 to Registration Statement No. 333-71654, filed April 25, 2025.](https://www.sec.gov/Archives/edgar/data/826734/000113322825004479/opinioncounselapexii.htm) |
| (l)(1) | [Written Consent of Independent Registered Public Accounting Firm. (Filed Herewith)](pwcconsent.htm) |
| (2) | [Powers of Attorney: Ciara A. Burnham. Jeffrey T. Condit, Douglas A. French, Greta Hager, Alon Neches, Richard Patching, Brian T. Schreiber, and Samuel J. Weinhoff. Filed via EDGAR with Post-Effective Amendment No. 76 to Registration Statement No. 333-71654, filed April 25, 2025.](https://www.sec.gov/Archives/edgar/data/826734/000113322825004479/fliacpoamarch2025.htm) |
| (m) | Not Applicable |
| (n) | Not Applicable |
| (o) | Not Applicable |

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ITEM 28. DIRECTORS AND OFFICERS OF THE DEPOSITOR:

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| | |
|:---|:---|
| **NAME AND PRINCIPAL BUSINESS ADDRESS\*** | **POSITION AND OFFICES WITH DEPOSITOR** |
| Jeffrey S. Burman | Executive Vice President, General Counsel, and Secretary |
| Ciara A. Burnham | Director |
| Jeffrey Condit | Principal Accounting Officer |
| Sean F. Coyle | Executive Vice President and Chief Operating Officer |
| Douglas A. French | Director |
| Greta Hager | Executive Vice President, and Chief Financial Officer, Director |
| Alon Neches | President and Chief Executive Officer, Director |
| Richard Patching | Director |
| Brian T. Schreiber | Chairman, and Director |
| Samuel J. Weinhoff | Director |

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\* The address of each Director and Officer named is Ten Exchange Place, Suite 2210, Jersey City, New Jersey 07302.

ITEM 29. PERSONS CONTROLLED BY OR UNDER COMMON CONTROL WITH THE DEPOSITOR OR REGISTRANT:

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FGH Parent, L.P. (Bermuda)<sup>(1)</sup> |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fortitude Group Holdings, LLC (Delaware) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fortitude U.S. Reinsurance Company (Arizona)<br>Fortitude Reinsurance Company Ltd. (Bermuda) |
| &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;Fortitude Re Investments, LLC (Delaware) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fortitude Group Services, Inc. (Delaware)<br>Fortitude Life & Annuity Solutions, Inc. (Delaware)<br>Fortitude P&C Solutions, Inc. (Delaware)<br>Fortitude Casualty Insurance Company (Arizona)<br>Fortitude Life Insurance & Annuity Company (Arizona) |
| &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;Fortitude Life Insurance & Annuity Company Variable Account B (Arizona)<br>Fortitude Life Insurance & Annuity Company Variable Account E (Arizona)<br>Fortitude Life Insurance & Annuity Company Variable Account F (Arizona)<br>Fortitude Life Insurance & Annuity Company Index Strategies Separate Account (Arizona)<br>Fortitude Life Insurance & Annuity Company Variable Account D (Arizona)<br>Fortitude Life Insurance & Annuity Company Variable Account Q (Arizona) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fortitude International Ltd. (Bermuda) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fortitude International Reinsurance Ltd. (Bermuda)<br>Fortitude Group Services Ltd. (Bermuda) |

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1. This organizational chart is presented on the basis of FGH Parent, L.P. being the ultimate controlling party of the Fortitude Re group of companies. This organizational chart does not include limited partners of limited partnerships and non-managing members of limited liability companies and wholly owned investment subsidiary subcompanies. The general partner of FGH Parent, L.P. does not have control over FGH Parent, L.P. and is therefore excluded from this organizational chart. This organizational chart does not include other Carlyle portfolio company investments or other entities through which such investments are made.

ITEM 30. INDEMNIFICATION:

The Registrant, in conjunction with certain of its affiliates, maintains insurance on behalf of any person who is or was a trustee, director, officer, employee, or agent of the Registrant, or who is or was serving at the request of the Registrant as a trustee, director, officer, employee or agent of such other affiliated trust or corporation, against any liability asserted against and incurred by him or her arising out of his or her position with such trust or corporation.

Arizona, the state of organization of Fortitude Life Insurance & Annuity Company (the Company), permits entities organized under its jurisdiction to indemnify directors and officers with certain limitations. The relevant provisions of Arizona law permitting indemnification can be found in Section 10-850 et. seq. of the Arizona Statutes Annotated. The text of the Company's By-law, Article VI relates to indemnification of officers and directors.

Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended (the "Securities Act") may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the

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matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

ITEM 31. PRINCIPAL UNDERWRITERS:

&nbsp;&nbsp;&nbsp;&nbsp;(a) Prudential Annuities Distributors, Inc. (PAD)

PAD serves as principal underwriter for variable annuities issued by the Company, among other insurers. The separate account, through which the variable annuities are issued, is the Fortitude Life Insurance & Annuity Company Variable Account B. In addition, PAD serves as principal underwriter for variable annuities issued by Pruco Life Insurance Company, Pruco Life Insurance Company of New Jersey, and The Prudential Insurance Company of America. The separate accounts of those insurance companies are the Pruco Life Flexible Premium Variable Annuity Account, the Pruco Life of New Jersey Flexible Premium Variable Annuity Account, The Prudential Qualified Individual Variable Contract Account, The Prudential Individual Variable Contract Account, Prudential's Annuity Plan Account, Prudential's Investment Plan Account, and Prudential's Annuity Plan Account-2.

&nbsp;&nbsp;&nbsp;&nbsp;(b) Information concerning the directors and officers of PAD is set forth below:

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| | |
|:---|:---|
| **NAME** | **POSITIONS AND OFFICES WITH UNDERWRITER** |
| Suzanne Amari<br>One Corporate Drive<br>Shelton, Connecticut 06484 | Director |
| Kevin M. Brayton<br>280 Trumbull Street<br>Hartford, Connecticut 06103 | Senior Vice President and Director |
| Tracey Carroll<br>One Corporate Drive<br>Shelton, CT 06484 | President and Director |
| Jessica Conley<br>2101 Welsh Road<br>Dresher, Pennsylvania 19025 | Vice President |
| Markus Coombs<br>213 Washington Street<br>Newark, New Jersey 07102 | Director |
| Kelly Florio<br>751 Broad Street<br>Newark, New Jersey 07102 | Anti-Money Laundering Officer |
| Scott P. Haggerty<br>One Corporate Drive<br>Shelton, CT 06484 | Chairman, Chief Executive Officer and Director |
| Christina A. Hartnett<br>One Corporate Drive<br>Shelton, Connecticut 06484 | Vice President and Chief Operating Officer |
| Donald Mallavia<br>One Corporate Drive<br>Shelton, Connecticut 06484 | Director |
| Shane T. McGrath<br>One Corporate Drive<br>Shelton, Connecticut 06484 | Chief Compliance Officer and Vice President |
| Frank Papasavas<br>655 Broad Street<br>Newark, New Jersey 07102 | Treasurer |
| Robert P. Smit<br>751 Broad Street<br>Newark, New Jersey 07102 | Chief Financial Officer and Controller |
| Jordan Thomsen<br>213 Washington Street<br>Newark, New Jersey 07102 | Chief Legal Officer and Secretary |
| Amy M. Woltman<br>751 Broad Street<br>Newark, New Jersey 07102 | Vice President and Assistant Secretary |

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

(c) Commissions received by PAD during 2024 with respect to all individual annuities issued by the Company.

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| | | | | |
|:---|:---|:---|:---|:---|
| NAME OF PRINCIPAL UNDERWRITER | NET UNDERWRITING<br>DISCOUNTS AND<br>COMMISSIONS | COMPENSATION ON<br>REDEMPTION | BROKERAGE COMMISSIONS | OTHER<br>COMPENSATION |
| Prudential Annuities Distributors, Inc.\* | $104252728.14 | $-0- | $-0- | $-0- |

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\* PAD did not retain any of these commissions.

ITEM 32. LOCATION OF ACCOUNTS AND RECORDS:

Provided in the Registrant's most recent report on Form N-CEN.

ITEM 33. MANAGEMENT SERVICES:

None.

ITEM 34. FEE REPRESENTATION:

The Company represents that the fees and charges deducted under the Contracts 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 the Company under the Contracts.

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SIGNATURES

Pursuant to the requirements of the 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 post-effective amendment to be signed on its behalf by the undersigned, duly authorized, in the City of Jersey City and the State of New Jersey on this 19th day of December 2025.

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| | |
|:---|:---|
| FORTITUDE LIFE INSURANCE & ANNUITY COMPANY VARIABLE ACCOUNT B<br>REGISTRANT<br>BY: FORTITUDE LIFE INSURANCE & ANNUITY COMPANY<br>DEPOSITOR | FORTITUDE LIFE INSURANCE & ANNUITY COMPANY VARIABLE ACCOUNT B<br>REGISTRANT<br>BY: FORTITUDE LIFE INSURANCE & ANNUITY COMPANY<br>DEPOSITOR |
| By: | Alon Neches\* |
|  | Alon Neches |
|  | President and Chief Executive Officer, Director |
| FORTITUDE LIFE INSURANCE & ANNUITY COMPANY<br>DEPOSITOR | FORTITUDE LIFE INSURANCE & ANNUITY COMPANY<br>DEPOSITOR |
| By: | Alon Neches\* |
|  | Alon Neches |
|  | President and Chief Executive Officer, Director |

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SIGNATURES

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 date indicated.

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| | | |
|:---|:---|:---|
| SIGNATURE | TITLE |  |
| Ciara A. Burnham\*<br>Ciara A. Burnham | Director | December 19, 2025 |
| Jeffrey T. Condit\*<br>Jeffrey T. Condit | Principal Accounting Officer | December 19, 2025 |
| Douglas A. French\*<br>Douglas A. French | Director | December 19, 2025 |
| Greta Hager\*<br>Greta Hager | Executive Vice President and Chief Financial Officer, Director<br>(Principal Financial Officer) | December 19, 2025 |
| Alon Neches\*<br>Alon Neches | President and Chief Executive Officer, Director<br>(Principal Executive Officer) | December 19, 2025 |
| Richard Patching\*<br>Richard Patching | Director | December 19, 2025 |
| Brian T. Schreiber\*<br>Brian T. Schreiber | Chairman, Director | December 19, 2025 |
| Samuel J. Weinhoff\*<br>Samuel J. Weinhoff | Director | December 19, 2025 |

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| | |
|:---|:---|
| By: | /s/ Richard E. Buckley |
|  | Richard E. Buckley |

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\* Executed by Richard E. Buckley on behalf of those indicated pursuant to Power of Attorney.

## Ex-99.L1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective Amendment No. 77 to the Registration Statement on Form N-4 (No. 333-71654) (the "Registration Statement") of our report dated March 27, 2025 relating to the financial statements of Fortitude Life Insurance & Annuity Company and consent to the incorporation by reference in the Registration Statement of our report dated April 25, 2025 relating to the financial statements of each of the subaccounts of Fortitude Life Insurance & Annuity Company Variable Account B indicated in our report.

/s/ PricewaterhouseCoopers LLP

New York, New York

December 19, 2025