# EDGAR Filing Document

**Accession Number:** 0001401960
**File Stem:** 0001104659-26-046108
**Filing Date:** 2026-4
**Character Count:** 552753
**Document Hash:** 386b647addc4894a3e58c64329f75d24
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-046108.hdr.sgml**: 20260421

**ACCESSION NUMBER**: 0001104659-26-046108

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20260421

**DATE AS OF CHANGE**: 20260421

**EFFECTIVENESS DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** COLI VUL-2 Series Account of Great-West Life & Annuity Insurance Co of New York
- **CENTRAL INDEX KEY:** 0001401960

**ORGANIZATION NAME:**
- **EIN:** 132690792
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-22091
- **FILM NUMBER:** 26880340

**BUSINESS ADDRESS:**
- **STREET 1:** 370 LEXINGTON AVENUE
- **STREET 2:** SUITE 703
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** (800) 537-2033

**MAIL ADDRESS:**
- **STREET 1:** 370 LEXINGTON AVENUE
- **STREET 2:** SUITE 703
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COLI VUL-2 Series Account of First Great-West Life & Annuity Insurance CO
- **DATE OF NAME CHANGE:** 20070604
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** COLI VUL-2 Series Account of Great-West Life & Annuity Insurance Co of New York
- **CENTRAL INDEX KEY:** 0001401960

**ORGANIZATION NAME:**
- **EIN:** 132690792
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-144503
- **FILM NUMBER:** 26880339

**BUSINESS ADDRESS:**
- **STREET 1:** 370 LEXINGTON AVENUE
- **STREET 2:** SUITE 703
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** (800) 537-2033

**MAIL ADDRESS:**
- **STREET 1:** 370 LEXINGTON AVENUE
- **STREET 2:** SUITE 703
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COLI VUL-2 Series Account of First Great-West Life & Annuity Insurance CO
- **DATE OF NAME CHANGE:** 20070604

## Series and Classes Contracts Data

### COLI VUL-2 Series Account of Great-West Life & Annuity Insurance Company of New York (Series ID: S000019045)

| Class ID   | Class Name                                                                           | Ticker Symbol   |
|:---|:---|:---|
| C000052657 | COLI VUL-2 Series Account of Great-West Life & Annuity Insurance Company of New York |  |

**As filed with the Securities and Exchange Commission on April 21, 2026**

**File No. 333-144503**

**File No. 811-22091**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM N-6**

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

**PRE-EFFECTIVE AMENDMENT NO. ☐**

**POST-EFFECTIVE AMENDMENT NO. 28 ☒**

**and/or**

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

**AMENDMENT NO. 29 ☒**

**COLI VUL-2 SERIES ACCOUNT**

(Exact Name of Registrant)

**EMPOWER LIFE & ANNUITY INSURANCE COMPANY OF NEW YORK**

(Name of Depositor)

**370 Lexington Avenue, Suite 703** 

**New York, New York 10017**

(Address of Depositor's Principal Executive Offices)

 **(800) 537-2033**

(Depositor's Telephone Number, including Area Code)

 **Bradley A. Strickling, Esquire**

 **Protective Life Insurance Company**

**2801 Highway 280 South**

**Birmingham, Alabama 35223**

(Name and Address of Agent for Services)

Copy to:

**Joshua Lindauer, Esq.**

**Faegre Drinker Biddle & Reath LLP**

**1500 K Street NW, Suite 1100**

**Washington, D.C. 20005 USA**

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

**☐** **Immediately upon filing pursuant to paragraph (b) of Rule 485**

**☒** **on May 1, 2026 pursuant to paragraph (b) of Rule 485**

**☐** **60 days after filing pursuant to paragraph (a)(1) of Rule 485**

**☐** **on pursuant to paragraph (a)(1) of Rule 485**

Title of Securities Being Registered:

Flexible Premium Variable Universal Life Contract

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### Prospectus

#### May 1, 2026

---

| | |
|:---|:---|
| ***Executive Benefit VUL II**<br> A Flexible Premium Variable Universal Life Insurance Policy*  | *Issued by <br>Empower Life & Annuity Insurance Company of New York<br>A Stock Company <br>in connection with its COLI VUL-2 Series Account <br>370 Lexington Avenue, Suite 703<br>New York, New York 10017 <br>Telephone: 1-888-353-2654*  |

---

This prospectus describes Executive Benefit VUL II, a flexible premium variable universal life insurance policy (the "Policy") issued by Empower Life & Annuity Insurance Company of New York ("Empower" or the "Company"). In this prospectus, the words "we," "our" or "us" refer to the Company and the words "you" or "your" refer to the Owner (defined below). The "Owner" is the corporation, employer or individual to whom the Policy is issued and the "Insured" is the individual whose life is insured by the Policy.

#### The Policy is no longer offered for sale.
The Policy is designed for use by corporations and employers to provide life insurance coverage in connection with, among other things, deferred compensation plans and employer-financed insurance purchase arrangements. The Owner is entitled to all rights in the Policy, including the right to designate a Beneficiary. The Policy is designed to meet the definition of a "life insurance contract" for federal income tax purposes.The Policy provides life insurance and a cash surrender value that varies with the investment performance of one or more of the underlying Funds that you select. The available Funds are listed in Fund Appendix to this Prospectus. The Policy also provides a fixed option.

Free Look Period. You may return your Policy to us for any reason within ten days of receiving it, or such longer period as required by New York state law, and receive (i) the value of the amounts allocated to the Series Account on the date the returned policy is received by the Company or an authorized representative, and (ii) any Policy fees or other charges imposed on amounts allocated to the Series Account. If you purchase the Policy as a replacement of an existing life insurance policy or annuity contract, your free look period will be extended to 60 days.

**The Securities and Exchange Commission ("SEC") has not approved or disapproved the Policy or determined that this Prospectus is accurate or complete. Any representation to the contrary is a criminal offense.** Additional information about certain investment products, including variable life insurance, has been prepared by the SEC's staff and is available at Investor.gov.

Please note that the Policy is not guaranteed to provide any benefits, is not insured by the FDIC or any other government agency; is not a bank deposit or other obligations of a bank and is not bank guaranteed; and is subject to risks, including loss of the amount invested, tax risks and lapse of the Policy.

#### The Prospectus and Statement of Additional Information for the Policy are available upon request by calling 1-888-353-2654 or by sending an email request to GWExecBenefits@protective.com.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
| [SPECIAL TERMS](#idSPECIALTERM20549tm262871d1_prospectus)  | [3](#idSPECIALTERM20549tm262871d1_prospectus)  |
|  [IMPORTANT INFORMATION YOU SHOULD <br>CONSIDER ABOUT THE EXECUTIVE BENEFITS <br>VUL II POLICY](#idIMPORTANTIN15100tm262871d1_prospectus)  | [5](#idIMPORTANTIN15100tm262871d1_prospectus)  |
|  [OVERVIEW OF THE EXECUTIVE BENEFIT VUL II <br>POLICY](#idOVERVIEWOFT9417tm262871d1_prospectus)  | [6](#idOVERVIEWOFT9417tm262871d1_prospectus)  |
| [FEE TABLES](#idFEETABLES17817tm262871d1_prospectus)  | [9](#idFEETABLES17817tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Fund Annual Operating Expenses (As a Percentage of Fund Average Daily Net Assets)](#idFAOEAPFADNA3821tm262871d1_prospectus)  | [11](#idFAOEAPFADNA3821tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Total Annual Fund Operating Expenses](#idTAFOE2685tm262871d1_prospectus)  | [11](#idTAFOE2685tm262871d1_prospectus)  |
| [PRINCIPAL RISKS OF INVESTING IN THE POLICY](#idPRINCIPALRI8643tm262871d1_prospectus)  | [11](#idPRINCIPALRI8643tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Investment Risk (Policy Value Not Guaranteed)](#idIRPVNG593tm262871d1_prospectus)  | [11](#idIRPVNG593tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Risk of Lapse](#idRL944tm262871d1_prospectus)  | [11](#idRL944tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Surrender Risks](#idSWR654tm262871d1_prospectus)  | [11](#idSWR654tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Tax Risks](#idTR2031tm262871d1_prospectus)  | [11](#idTR2031tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Loan Risks](#idLR726tm262871d1_prospectus)  | [12](#idLR726tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Fund Risks](#idFR1151tm262871d1_prospectus)  | [12](#idFR1151tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [General Account Risks](#idGAR1281tm262871d1_prospectus)  | [12](#idGAR1281tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Potential for Increased Charges and Fees](#idPICF476tm262871d1_prospectus)  | [12](#idPICF476tm262871d1_prospectus)  |
| [THE COMPANY AND THE FIXED ACCOUNT](#idTHECOMPANYA8610tm262871d1_prospectus)  | [12](#idTHECOMPANYA8610tm262871d1_prospectus)  |
| [Empower Life & Annuity Insurance Company of New York](#idELAICNY4242tm262871d1_prospectus)  | [12](#idELAICNY4242tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Our General Account](#idOGA1879tm262871d1_prospectus)  | [13](#idOGA1879tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Fixed Account](#idFA2049tm262871d1_prospectus)  | [13](#idFA2049tm262871d1_prospectus)  |
| [THE SERIES ACCOUNT AND THE FUNDS](#idTHESERIESAC13805tm262871d1_prospectus)  | [14](#idTHESERIESAC13805tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [The Series Account](#idTSA3139tm262871d1_prospectus)  | [14](#idTSA3139tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [The Funds](#idTF5041tm262871d1_prospectus)  | [14](#idTF5041tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Addition, Deletion or Substitution of <br>Investment Options](#idADSIO2700tm262871d1_prospectus)  | [15](#idADSIO2700tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Voting](#idV2426tm262871d1_prospectus)  | [15](#idV2426tm262871d1_prospectus)  |
| [CHARGES AND DEDUCTIONS](#idCHARGESANDD17686tm262871d1_prospectus)  | [16](#idCHARGESANDD17686tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Expense Charge Applied to Premium](#idECAP5700tm262871d1_prospectus)  | [16](#idECAP5700tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Mortality and Expense Risk Charge](#idMERC2092tm262871d1_prospectus)  | [17](#idMERC2092tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Monthly Deduction](#idMD2131tm262871d1_prospectus)  | [17](#idMD2131tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Monthly Risk Rates](#idMRR2245tm262871d1_prospectus)  | [17](#idMRR2245tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Service Charge](#idSC740tm262871d1_prospectus)  | [18](#idSC740tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Transfer Fee](#idTF1015tm262871d1_prospectus)  | [18](#idTF1015tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Partial Withdrawal Fee](#idPWF502tm262871d1_prospectus)  | [18](#idPWF502tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Surrender Charges](#idSC301tm262871d1_prospectus)  | [18](#idSC301tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Change of Death Benefit Option Fee](#idCDBOF499tm262871d1_prospectus)  | [18](#idCDBOF499tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Fund Expenses](#idFE1105tm262871d1_prospectus)  | [18](#idFE1105tm262871d1_prospectus)  |
| [THE POLICY](#idTHEPOLICY5423tm262871d1_prospectus)  | [19](#idTHEPOLICY5423tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Purchasing A Policy](#idPP2779tm262871d1_prospectus)  | [19](#idPP2779tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Free Look Period](#idFLP1905tm262871d1_prospectus)  | [19](#idFLP1905tm262871d1_prospectus)  |
| [POLICY RIGHTS](#idPOLICYRIGHT2730tm262871d1_prospectus)  | [19](#idPOLICYRIGHT2730tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Owner](#idO1902tm262871d1_prospectus)  | [19](#idO1902tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Beneficiary](#idB546tm262871d1_prospectus)  | [20](#idB546tm262871d1_prospectus)  |
| [POLICY LIMITATIONS](#idPOLICYLIMIT9175tm262871d1_prospectus)  | [20](#idPOLICYLIMIT9175tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Allocation of Net Premiums](#idANP711tm262871d1_prospectus)  | [20](#idANP711tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Exchange of Policy](#idEP1070tm262871d1_prospectus)  | [20](#idEP1070tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Conversion](#idC774tm262871d1_prospectus)  | [20](#idC774tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Age Requirements](#idAR463tm262871d1_prospectus)  | [20](#idAR463tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Misstatement of Age or Sex (Non-Unisex Policy)](#idMASNUP790tm262871d1_prospectus)  | [20](#idMASNUP790tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Suicide](#idS959tm262871d1_prospectus)  | [21](#idS959tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Incontestability](#idI1228tm262871d1_prospectus)  | [21](#idI1228tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Paid-Up Life Insurance](#idPULI2026tm262871d1_prospectus)  | [21](#idPULI2026tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Non-Participating](#idNP294tm262871d1_prospectus)  | [21](#idNP294tm262871d1_prospectus)  |
| [POLICY OR REGISTRANT CHANGES](#idPOLICYORREG5312tm262871d1_prospectus)  | [21](#idPOLICYORREG5312tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [The Series Account](#idTSA795tm262871d1_prospectus)  | [21](#idTSA795tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Entire Contract](#idEC902tm262871d1_prospectus)  | [21](#idEC902tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Alteration](#idA475tm262871d1_prospectus)  | [22](#idA475tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Modification](#idM1238tm262871d1_prospectus)  | [22](#idM1238tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Assignments](#idA663tm262871d1_prospectus)  | [22](#idA663tm262871d1_prospectus)  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp; [Notice and Elections](#idNE629tm262871d1_prospectus)  | [22](#idNE629tm262871d1_prospectus)  |
| [PREMIUMS](#idPREMIUMS3733tm262871d1_prospectus)  | [22](#idPREMIUMS3733tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Premium](#idP1877tm262871d1_prospectus)  | [22](#idP1877tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Net Premiums](#idNP411tm262871d1_prospectus)  | [22](#idNP411tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Planned Periodic Premiums](#idPPP1086tm262871d1_prospectus)  | [23](#idPPP1086tm262871d1_prospectus)  |
| [CALCULATION OF ACCOUNT VALUE](#idCALCULATION11771tm262871d1_prospectus)  | [23](#idCALCULATION11771tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Net Investment Factor](#idNIF4515tm262871d1_prospectus)  | [24](#idNIF4515tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Splitting Units](#idSU487tm262871d1_prospectus)  | [25](#idSU487tm262871d1_prospectus)  |
| [STANDARD DEATH BENEFITS](#idSTANDARDDEA9595tm262871d1_prospectus)  | [25](#idSTANDARDDEA9595tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Death Benefit](#idDB4440tm262871d1_prospectus)  | [25](#idDB4440tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Option 1](#idO1945tm262871d1_prospectus)  | [25](#idO1945tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Option 2](#idO21305tm262871d1_prospectus)  | [25](#idO21305tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Changes in Death Benefit Option](#idCDBO1322tm262871d1_prospectus)  | [25](#idCDBO1322tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Changes in Total Face Amount](#idCTFA384tm262871d1_prospectus)  | [26](#idCTFA384tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Minimum Changes](#idMC434tm262871d1_prospectus)  | [26](#idMC434tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Increases](#idI1486tm262871d1_prospectus)  | [26](#idI1486tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Decreases](#idD915tm262871d1_prospectus)  | [26](#idD915tm262871d1_prospectus)  |
| [OPTIONAL BENEFITS UNDER THE POLICY](#idOPTIONALBEN17793tm262871d1_prospectus)  | [26](#idOPTIONALBEN17793tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Term Life Insurance Rider](#idTLIR14082tm262871d1_prospectus)  | [27](#idTLIR14082tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Cost of Insurance under the Term Life <br>Insurance Rider](#idCITLIR1228tm262871d1_prospectus)  | [28](#idCITLIR1228tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Expense Charge under the Term Life <br>Insurance Rider](#idECTLIR1038tm262871d1_prospectus)  | [28](#idECTLIR1038tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Mortality and Expense Charges under the Term Life Insurance Rider](#idMECTLIR766tm262871d1_prospectus)  | [29](#idMECTLIR766tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Change of Insured Endorsement (not available to Individual Owners)](#idCIEIO1951tm262871d1_prospectus)  | [29](#idCIEIO1951tm262871d1_prospectus)  |
| [TRANSFERS](#idTRANSFERS20191tm262871d1_prospectus)  | [29](#idTRANSFERS20191tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Dollar Cost Averaging](#idDCA1692tm262871d1_prospectus)  | [32](#idDCA1692tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Rebalancer Option](#idRO2415tm262871d1_prospectus)  | [32](#idRO2415tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Transfers Among Divisions](#idTAD2971tm262871d1_prospectus)  | [30](#idTAD2971tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Fixed Account Transfers](#idFAT754tm262871d1_prospectus)  | [30](#idFAT754tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Market Timing & Excessive Trading](#idMTET7027tm262871d1_prospectus)  | [30](#idMTET7027tm262871d1_prospectus)  |
| [SURRENDERS AND WITHDRAWALS](#idSURRENDERSA5598tm262871d1_prospectus)  | [32](#idSURRENDERSA5598tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Surrenders](#idS1146tm262871d1_prospectus)  | [32](#idS1146tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Return of Expense Charge Benefit](#idRECB2317tm262871d1_prospectus)  | [33](#idRECB2317tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Partial Withdrawal](#idPW1726tm262871d1_prospectus)  | [33](#idPW1726tm262871d1_prospectus)  |
| [POLICY LOANS](#idPOLICYLOANS4421tm262871d1_prospectus)  | [33](#idPOLICYLOANS4421tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Policy Loans](#idPL4209tm262871d1_prospectus)  | [33](#idPL4209tm262871d1_prospectus)  |
| [LAPSE AND REINSTATEMENT](#idLAPSEANDREI5455tm262871d1_prospectus)  | [34](#idLAPSEANDREI5455tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Lapse and Continuation of Coverage](#idLCC549tm262871d1_prospectus)  | [34](#idLCC549tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Grace Period](#idGP1552tm262871d1_prospectus)  | [34](#idGP1552tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Termination of Policy](#idTP544tm262871d1_prospectus)  | [35](#idTP544tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Reinstatement](#idR2329tm262871d1_prospectus)  | [35](#idR2329tm262871d1_prospectus)  |
| [DEFERRAL OF PAYMENT](#idDEFERRALOFP1030tm262871d1_prospectus)  | [35](#idDEFERRALOFP1030tm262871d1_prospectus)  |
|  [EMPLOYER-FINANCED INSURANCE PURCHASE ARRANGEMENTS — TAX AND OTHER <br>LEGAL ISSUES](#idEMPLOYERFIN4160tm262871d1_prospectus)  | [35](#idEMPLOYERFIN4160tm262871d1_prospectus)  |
| [REPORT TO OWNER](#idREPORTTOOWN1227tm262871d1_prospectus)  | [36](#idREPORTTOOWN1227tm262871d1_prospectus)  |
| [TAX CONSIDERATIONS](#idTAXCONSIDER35096tm262871d1_prospectus)  | [36](#idTAXCONSIDER35096tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Tax Status of the Policy](#idTSP3871tm262871d1_prospectus)  | [37](#idTSP3871tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Tax Treatment of Policy Benefits](#idTTPB7687tm262871d1_prospectus)  | [37](#idTTPB7687tm262871d1_prospectus)  |
| &nbsp;&nbsp;&nbsp; [Distributions](#idD21813tm262871d1_prospectus)  | [38](#idD21813tm262871d1_prospectus)  |
| [USE OF THE POLICY](#idUSEOFTHEPOL5718tm262871d1_prospectus)  | [41](#idUSEOFTHEPOL5718tm262871d1_prospectus)  |
| [CORPORATE TAX SHELTER REQUIREMENTS](#idCORPORATETA666tm262871d1_prospectus)  | [42](#idCORPORATETA666tm262871d1_prospectus)  |
| [SALE OF THE POLICIES](#idSALEOFTHEPO2871tm262871d1_prospectus)  | [43](#idSALEOFTHEPO2871tm262871d1_prospectus)  |
| [LEGAL PROCEEDINGS](#idLEGALPROCEE2620tm262871d1_prospectus)  | [43](#idLEGALPROCEE2620tm262871d1_prospectus)  |
| [LEGAL MATTERS](#idLEGALMATTER423tm262871d1_prospectus)  | [43](#idLEGALMATTER423tm262871d1_prospectus)  |
| [ABANDONED PROPERTY REQUIREMENTS](#idABANDONEDPR1004tm262871d1_prospectus)  | [43](#idABANDONEDPR1004tm262871d1_prospectus)  |
| [FINANCIAL STATEMENTS](#idFINANCIALST263tm262871d1_prospectus)  | [44](#idFINANCIALST263tm262871d1_prospectus)  |
| [APPENDIX: FUNDS AVAILABLE UNDER THE POLICY](#idAPPENDIX101186tm262871d1_prospectus)  | [45](#idAPPENDIX101186tm262871d1_prospectus)  |

---

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### SPECIAL TERMS
**"We," "us," "our," "Depositor," "Empower," and "Company"** Refer to Empower Life & Annuity Insurance Company of New York. "You," "your" and "Owner" refer to the person(s) who has been issued a Contract.

**Account Value** The sum of the value of your interests in the Divisions, the Fixed Account and the Loan Account. This amount reflects: (1) the Premiums you pay; (2) the investment performance of the Divisions you select; (3) any Policy loans or partial withdrawals; (4) your Loan Account balance; and (5) the charges we deduct under the Policy.

**Attained Age** The age of the Insured, nearest birthday, as of the Policy Date and each Policy Anniversary thereafter.

**Beneficiary** The person(s) named by the Owner to receive the Death Benefit Proceeds upon the death of the Insured.

**Business Day** Any day that we are open for business. We are open for business every day that the NYSE is open for trading.

**Cash Surrender Value** is equal to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

Account Value on the effective date of the surrender; ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

outstanding Policy loans and accrued loan interest, if any; ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.<br>

any monthly cost of insurance charges.

**Corporate Headquarters** Empower Life & Annuity Insurance Company of New York, 370 Lexington Avenue, Suite 703 New York, New York 10017, or such other address as we may hereafter specify to you by written notice.

**Death Benefit Proceeds** The amount determined in accordance with the terms of the Policy which is payable at the death of the Insured. This amount is the death benefit, decreased by the amount of any outstanding Policy Debt, and increased by the amounts payable under any supplemental benefits.

**Divisions** Divisions into which the assets of the Series Account are divided, each of which corresponds to and contains shares of a Fund. Divisions may also be referred to as "investment divisions" or "Sub-Accounts" in the prospectus, SAI or Series Account financial statements.

**Due Proof** Such evidence as we may reasonably require in order to establish that Death Benefit Proceeds are due and payable.

**Effective Date** The date on which the first Premium payment is credited to the Policy.

**Evidence of Insurability** Information about an Insured that is used to approve or reinstate this Policy or any additional benefit.

**Fixed Account** A division of our General Account that provides a fixed interest rate. This account is not part of and does not depend on the investment performance of the Sub-Accounts.

**Fund** An underlying mutual fund in which a Division invests. Each Fund is an investment company registered with the SEC or a separate investment series of a registered investment company.

**General Account** All of our assets other than those held in a separate investment account.

**Initial Premium** The initial Premium amount specified in a Policy.

**Insured** The person whose life is insured under the Policy.

**Issue Age** The Insured's age as of the Insured's birthday nearest the Policy Date.

**Issue Date** The date on which we issue a Policy.

**Loan Account** All outstanding loans plus credited loan interest held in the General Account of the Company. The Loan Account is not part of the Series Account.

**Loan Account Value** The sum of all outstanding loans plus credited loan interest for this Policy.

**MEC** Modified Endowment Contract. For more information regarding MECs, see "Modified Endowment Contracts."

**Money Market Sub-Account** A Sub-Account that invests in the Fidelity® VIP Government Money Market Portfolio which seeks a high level of current income as is consistent with the preservation of capital and liquidity and investing in short term, high quality, liquid debt and monetary instruments.

**NYSE** New York Stock Exchange.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

**Owner** The person(s) named in the application who is entitled to exercise all rights and privileges under the Policy, while the Insured is living. The purchaser of the Policy will be the Owner unless otherwise indicated in the application.

**Policy Anniversary** The same day in each succeeding year as the day of the year corresponding to the Policy Date.

**Policy Date** The effective date of coverage under this Policy. The Policy Months, Policy Years and Policy Anniversaries are measured from the Policy Date.

**Policy Debt** The principal amount of any outstanding loan against the Policy plus accrued but unpaid interest on such loan.

**Policy Month** The one-month period commencing on the same day of the month as the Policy Date.

**Policy Year** The one-year period commencing on the Policy Date or any Policy Anniversary and ending on the next Policy Anniversary.

**Premiums** Amounts received and allocated to the Sub-Account(s) and Fixed Account prior to any deductions.

**Request** Any instruction in a form, written, telephoned or computerized, satisfactory to the Company and received in good order at the Corporate Headquarters from the Owner or the Owner's assignee (as specified in a form acceptable to the Company) or the Beneficiary, (as applicable) as required by any provision of this Policy or as required by the Company. The Request is subject to any action taken or payment made by the Company before it was processed.

**SEC** The United States Securities and Exchange Commission.

**Series Account** The segregated investment account established by the Company as a separate account under New York law named the COLI VUL-2 Series Account. It is registered as a unit investment trust under the Investment Company Act of 1940, as amended.

**Sub-Account** Sub-division(s) of the Owner's Account Value containing the value credited to the Owner from the Series Account. Sub-Accounts may also be referred to as "investment divisions" or "Divisions" in the prospectus or SAI.

**Surrender Benefit** Account Value less any outstanding Policy loans and less accrued loan interest.

**Total Face Amount** The amount of life insurance coverage you request as specified in your Policy.

**Transaction Date** The date on which any Premium payment or Request from the Owner will be processed by the Company. Premium payments and Requests received after 4:00 p.m. EST/EDT will be deemed to have been received on the next Business Day. Requests will be processed and the Sub-Account value will be valued on the day that the Premium payments or Request is received and the NYSE is open for trading.

**Transfer** The moving of money from one or more Division(s) or the Fixed Account to one or more Division(s) or the Fixed Account.

**Unit** An accounting unit of measurement that we use to calculate the value of each Division.

**Unit Value** The value of each Unit in a Division.

**Valuation Date** The date on which the net asset value of each Fund is determined. A Valuation Date is each day that the NYSE is open for regular business. The value of a Division's assets is determined at the end of each Valuation Date (generally 4:00 p.m. EST/EDT). To determine the value of an asset on a day that is not a Valuation Date, the value of that asset as of the end of the previous Valuation Date will be used.

**Valuation Period** The period of time from one determination of Unit Values to the next following determination of Unit Values. We will determine Unit Value for each Valuation Date as of the close of the NYSE (generally 4:00 p.m. EST/EDT) on that Valuation Date.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### IMPORTANT INFORMATION YOU SHOULD CONSIDER ABOUT THE EXECUTIVE BENEFIT VUL II POLICY

---

| | |
|:---|:---|
| **FEES AND EXPENSES** | **FEES AND EXPENSES** |
| **Charges for Early Withdrawal** | There is no surrender charge associated with your Policy. A partial withdrawal fee of $25 will be deducted from Policy Value for all partial withdrawals after the first made in the same Policy Year.<br> For additional information about charges for early withdrawals, see "FEE TABLES" and "CHARGES AND DEDUCTIONS" in the Prospectus. |
| **Transaction Charges** | You will also be charged for other transactions, including Premium Expense Charge (consisting of the Sales Load and Premium Tax) and Transfer Fees.<br> For additional information about transaction charges, see "FEE TABLES — TRANSACTION FEES" in the Prospectus. |
| **Ongoing Fees and Expenses (annual charges)** | In addition to transaction charges, you are also subject to certain ongoing fees and expenses under the Policy, including fees and expenses covering the cost of insurance ("COI") under the Policy and the cost of optional benefits available under the Policy. Such fees and expenses are set based on characteristics of the insured (e.g., age, sex, and rating classification). You should review the Policy specifications page of your Policy for rates applicable to the Policy. For additional information on ongoing fees and expenses, see "FEE TABLES" in the Prospectus and "FUND APPENDIX - FUNDS AVAILABLE UNDER YOUR POLICY," which is part of this Prospectus.<br> You will also bear expenses associated with the Funds available under the Policy, as shown in the following table: |

---

---

| | | |
|:---|:---|:---|
| **Annual Fee**  | **Minimum**  | **Maximum**  |
| Investment options (Portfolio fees and expenses) | 0.09% | 3.38% |

---

---

| | |
|:---|:---|
| **RISKS** | **RISKS** |
| **Risk of Loss** | You can lose money by purchasing the Policy.<br> For additional information about the risk of loss, see "PRINCIPAL RISKS OF INVESTING IN THE POLICY" in the Prospectus. |
| **Not a Short-Term Investment** | The Policy is not a short-term investment and is not appropriate for an investor who needs ready access to cash. Before purchasing a Policy for a specialized purpose, you should consider whether the long-term nature of the Policy is consistent with the purpose for which it is being considered.<br> For additional information about the investment profile of the Policy, see "PRINCIPAL RISKS OF INVESTING IN THE POLICY" in the Prospectus. |
| **Risks Associated with Investment Options** | An investment in the Policy is subject to the risk of poor investment performance and can vary depending on the performance of the investment options, or Funds, available under the Policy. Each Fund (including any Fixed Account investment option) will have its own unique risks, and investors should review these investment options before making an investment decision. <br> For additional information about the risks associated with Investment Options, see "PRINCIPAL RISKS OF INVESTING IN THE POLICY," "THE SERIES ACCOUNT AND FUNDS" in the Prospectus and "FUND APPENDIX: FUNDS AVAILABLE UNDER YOUR POLICY" which is part of this Prospectus. |
| **Insurance Company Risks** | An investment in the Policy is subject to the risks related to the Depositor, Empower, including that any obligations (including under any fixed account investment options), guarantees, or benefits are subject to the claims-paying ability of the Depositor. More information about the Depositor including its financial strength ratings is available upon request by calling toll-free 1-888-353-2654.<br> For additional information about Company risks, see "PRINCIPAL RISKS OF INVESTING IN THE POLICY" and "THE COMPANY AND THE FIXED ACCOUNT" in the Prospectus. |

---

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

---

| | |
|:---|:---|
| **RISKS** | **RISKS** |
| **Policy Lapse** | Your Policy could terminate if the value of your Policy becomes too low to support the Policy's monthly charges. Your Policy may also Lapse due to insufficient premium payments, withdrawals, unpaid loans, or loan interest. <br> There is a cost associated with reinstating a Lapsed Policy. Death Benefits will not be paid if the Policy has Lapsed.<br> For additional information about Company risks, see "LAPSE AND REINSTATEMENT," "PRINCIPAL RISKS OF INVESTING IN THE POLICY," "POLICY LOANS" and "PREMIUMS" in the Prospectus. |

---

---

| | |
|:---|:---|
| **RESTRICTIONS** | **RESTRICTIONS** |
| **Investment Options** | While you may transfer amounts in the Sub-Accounts (which invest in shares of a corresponding Fund) and the Fixed Account, certain restrictions and transfer fees apply with regard to the number and amount of such transfers. Transfers are also subject to the excessive trading and market timing polices described in the Prospectus. <br> We reserve the right to remove or substitute Funds as investment options. <br> For additional information about Investment Options, see "SERIES ACCOUNT AND THE FUNDS" and "TRANSFERS" in the Prospectus. |
| **Optional Benefits** | Optional benefits are subject to additional charges. Some optional benefits are available only at the time your Policy is issued and may not be available for all Owners or Insureds. <br> For additional information about the optional benefits, see "OPTIONAL BENEFITS UNDER THE POLICY" in the Prospectus. |

---

---

| | |
|:---|:---|
| **TAXES** | **TAXES** |
| **Tax Implications** | You should consult with a tax professional to determine the tax implications regarding the purchase, ownership, and use of a Policy (such as in connection with a plan involving covered employees). Withdrawals and surrenders may be subject to income tax, and will be taxed at ordinary rates. In addition, withdrawals and surrenders may be subject to an additional tax depending on the circumstances. There is no additional tax benefit to the investor if the Policy is purchased through a tax-qualified plan. Purchases through individual retirement accounts (IRAs) are not permitted under the Internal Revenue Code.<br> For additional information about tax implications, see "TAX CONSIDERATIONS" in the Prospectus. |

---

---

| | |
|:---|:---|
| **CONFLICTS OF INTEREST** | **CONFLICTS OF INTEREST** |
| **Investment Professional Compensation** | Some investment professionals have and may continue to receive compensation for selling the Policy to investors, which may include commissions, revenue sharing, compensation from affiliates and third parties. These investment professionals may have a financial incentive to offer or recommend the Policy over another investment. <br> For additional information about compensation, see "THE SERIES ACCOUNT AND THE FUNDS - Payments We Receive; Payments We Make." in the Prospectus. |
| **Exchanges** | Some investment professionals may have a financial incentive to offer an investor a new policy in place of the one he or she already owns. You should only exchange your Policy if you determine, after comparing the features, fees, and risks of both policies, that it is preferable for you to purchase the new policy rather than continue to own the existing Policy. <br> For additional information about exchanges, see "USE OF THE POLICY — Replacement of Life Insurance or Annuities" in the Prospectus. |

---

#### OVERVIEW OF THE EXECUTIVE BENEFITS VUL II POLICY
1. What is the Policy, and what is it designed to do?

The Policy is an individual flexible premium variable and fixed life insurance policy the primary purpose of which is to provide a Death Benefit which is paid upon the death of the Insured person. The Owner of the Policy is the person,

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

persons, or entity entitled to all rights in this Policy while the Insured (the person whose life is covered by the Policy) is living, including designation of a Beneficiary. For additional information, see "The Policy" in the Prospectus.

Your Policy is a "flexible premium" policy because you have considerable flexibility in determining when and how much premium you want to pay. Your Policy is "variable" because the Death Benefit and Policy Value vary according to the investment performance of the Sub-Accounts to which you have allocated your premiums and Policy Value. The Policy provides you with an opportunity to take advantage of any increase in your Policy Value but you also bear the risk of any decrease.

Because the Policy is designed to provide benefits on a long-term basis and is not intended for short-term investing, the Policy may not be appropriate for those who have a short-term investment horizon.

2. What are the Premiums for this Policy?

The Policy is designed to be flexible to meet your specific life insurance needs. You have the flexibility to choose the investment options and premiums you pay.

Premium is an amount you pay to the Company to establish and maintain life insurance coverage. The minimum initial premium will vary based on various factors, including the age of the Insured and the Death Benefit Option you select. Thereafter, you have the flexibility to choose the amount and timing of premium payments, within certain limits. Before your premiums are allocated to a Sub-Account, we deduct a premium expense charge.

You may establish a planned periodic premium. You are not required to pay the planned periodic premium and we will not terminate your Policy merely because you did not. However, payment of insufficient premiums may result in a Lapse of the Policy. Your Policy could Lapse if the value of your Policy becomes too low to support the Policy's monthly charges.

You may allocate premium to your choice of numerous different investment options available in the Sub-Accounts, as well as a Fixed Account, within your Policy. The Sub-Accounts are separate divisions of the Series Account (COLI VUL-2 SERIES ACCOUNT) that invest in a particular Fund (an underlying mutual fund).

**ADDITIONAL INFORMATION ABOUT EACH FUND IS PROVIDED IN AN APPENDIX TO THE PROSPECTUS.** See "Fund Appendix: Funds Available Under Your Policy."

The Fixed Account is part of the Company's General Account, which holds all of the Company's assets other than those held in the Series Account or other separate accounts.

3. What are the primary features and options that this Policy offers?

**A. Choice of Death Benefit Options.** When you apply for the Policy, you must select one of two available Death Benefit Options used to determine the amount payable on the death of the Insured. Each Death Benefit Option is the greater of an amount noted below and the minimum death benefit on the date of death:

<u>Option 1 (Level)</u>:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Policy's Total Face Amount on the date of the Insured's death less any partial withdrawals; or if greater;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Account Value on the date of the death multiplied by the applicable factor shown in the table set forth in your Policy.

<u>Option 2 (Coverage Plus)</u>:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the sum of the Total Face Amount and Account Value of the Policy on the date of the Insured's death less any partial withdrawals; or, if greater,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Account Value on the date of death multiplied by the applicable factor shown in the table set forth in your Policy.

This death benefit option should be selected if you want to maximize your death benefit.

Your Account Value and death benefit fluctuate based on the performance of the investment options you select and the expenses and deductions charged to your account. See the "Account Value" and "Charges and Deductions" sections of this Prospectus.

There is no minimum death benefit guarantee associated with this Policy.

**B. Transfers.** At any time after the Cancellation Period (period during which the Owner may return the Policy for a refund), you may transfer Account Value among the Sub-Accounts and the Fixed Account, subject to the restrictions

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

including on the amount and frequency of transfers. The Company also may restrict or refuse to honor frequent transfers, including "market timing" transfers. In addition, you may use our Dollar Cost Averaging program or Portfolio Rebalancing program. Please see "TRANSFERS."

**C. Withdrawals.** You may Request a partial withdrawal of Account Value at any time while the Policy is in force. The amount of any partial withdrawal must be at least $500 and may not exceed 90% of your Account Value less the value of the Loan Account. A partial withdrawal fee will be deducted from your Account Value for all partial withdrawals after the first made during the same Policy Year. This administrative fee is guaranteed to be no greater than $25. Withdrawals may have tax consequences. See "Tax Considerations."

**D. Surrender Benefit.** The Owner may surrender this Policy for the surrender benefit. The surrender benefit is the Cash Surrender Value on the date of surrender. The Cash Surrender Value is the Account Value minus Policy Debt plus accrued interest. All coverage will end on the effective date of surrender of the Policy. No Death Benefits will be paid after the effective date of surrender of the Policy. Surrenders may have tax consequences. See "Tax Considerations."

**E. Loans.** While the Policy is in force, the Owner may obtain a loan on the security of the Policy. Policy loan amounts will be withdrawn first on a pro rata basis from the Sub-Accounts and/or Fixed Account unless the Owner specifies such Sub-Accounts and/or Fixed Account.

Loans may be treated as taxable income if your Policy is a "modified endowment contract" ("MEC") for federal income tax purposes. See "Tax Considerations - Modified Endowment Contracts."

F. Optional Benefits. The following riders and endorsements are available:

• Term Life Insurance; and

• Change of Insured (not available to individual Owners).

There is no charge for the Change of Insured Endorsement; however, there is a one-time fee assessed for administration and underwriting costs when this endorsement is exercised. For a discussion of the optional insurance benefits we currently offer, the benefits provided thereunder, and associated costs, see "Optional Benefits Available Under the Policy."

**G. Tax Benefits**. Death benefits paid under life insurance policies are generally not subject to federal income tax, but may be subject to federal and state estate taxes. Investment gains from your Policy are not taxed as long as the gains remain in the Policy. If the Policy is not treated as a modified endowment contract under federal income tax law, then distributions from the Policy may be treated first as the return of investments in the Policy and then, only after the return of all investment in the Policy, as distributions of taxable income (taxed as ordinary income). Distributions include partial withdrawals and surrenders. See "Tax Considerations" in this Prospectus for additional information.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### FEE TABLES
**The following tables describe the fees and expenses that you will pay when buying, owning, and surrendering or making partial withdrawals from the Policy. Please refer to your Policy specifications page 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 Policy, surrender or make withdrawals from the Policy, or Transfer cash value between investment options.** 

---

| | | | |
|:---|:---|:---|:---|
| **Transaction Fees** | **Transaction Fees** | **Transaction Fees** | **Transaction Fees** |
| **Charge**  | **When Charge is Deducted**  | **Amount Deducted — <br>Maximum Guaranteed Charge**  | **Amount Deducted — <br>Current Charge**  |
| **Maximum Expense Charge Imposed on Premium <sup>(1)</sup>** | Upon each Premium payment | 10% of Premium | 6.0% of Premium |
| &nbsp;&nbsp;&nbsp; **Sales Load** <sup>(2)</sup> | Upon each Premium Payment | 6.5% of Premium | 2.5% of Premium up to target and 1.0% of Premium in excess of target |
| &nbsp;&nbsp;&nbsp; **Premium Tax** <sup>(2)</sup> | Upon each Premium payment | 3.5% of Premium | 3.5% of Premium |
| **Surrender Charge:** | There is no surrender charge associated with your Policy. However, the surrender of your Policy may have tax consequences. |  |  |
| **Partial Withdrawal Fee** | Upon partial withdrawal | $25 deducted from Account Value for all partial withdrawals after the first made in the same Policy Year. | $25 deducted from Account Value for all partial withdrawals after the first made in the same Policy Year. |
| **Change of Death Benefit Option Fee** | Upon change of option | $100 deducted from Account Value for each change of death benefit option. | $100 deducted from Account Value for each change of death benefit option. |
| **Transfer Fee** | At time of Transfer for all Transfers in excess of 12 made in the same Policy Year | $10/Transfer | $10/Transfer |

---

<sup>(1)</sup> <br>

 *The Expense Charge consists of the Sales Load plus the Premium Tax.* 

<sup>(2)</sup> <br>

 *The Sales Load and Premium Tax comprise (and are not in addition to) the Expense Charge.* 

------

 *[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

**The next table describes the fees and expenses that you will pay periodically during the time that you own the Policy, not including Fund fees and expenses. If you chose to purchase an Optional Benefit, you will pay additional charges, as shown below.**

---

| | | |
|:---|:---|:---|
| **Periodic Charges Other Than Fund Operating Expenses** | **Periodic Charges Other Than Fund Operating Expenses** | **Periodic Charges Other Than Fund Operating Expenses** |
| **Charge**  | **When Charge is Deducted**  | **Amount Deducted**  |
| **Base Contract Charges:** |  |  |
| **Cost of Insurance (per $1000 Net Amount at Risk)**: <sup>(1)</sup> <sup>(2)</sup> <sup>(3)</sup> | Monthly |  |
| &nbsp;&nbsp;&nbsp; *Minimum Charge* |  | $0.01 per $1,000 of Net Amount at Risk |
| &nbsp;&nbsp;&nbsp; *Maximum Charge* |  | $83.33 per $1,000 of Net Amount at Risk |
| &nbsp;&nbsp;&nbsp; *Maximum Charge for a 46 year old male, non-smoker, $550,000, Total Face Amount, Option 1 (Level Death)*  |  | *$0.16 per $1,000 of Net Amount at Risk*  |
| **Mortality and Expense Risk Charge <sup>(4)</sup>** | Monthly |  |
| &nbsp;&nbsp;&nbsp; *Maximum Charge <sup>(5)</sup>* |  | 0.90% (of average daily net assets) annually |
| **Service Charge** | Monthly |  |
| &nbsp;&nbsp;&nbsp; *Maximum Charge <sup>(6)</sup>*  |  | *$10.00*  |
| **Loan Interest Credit Charge** <sup>(7)</sup> | On each Policy Anniversary, as applicable |  |
| &nbsp;&nbsp;&nbsp; *Maximum Charge <sup>(8)</sup>*  |  | *0.9%*  |
| **Optional Benefit Charges:** |  |  |
| **Term Life Insurance Rider** | Monthly |  |
| &nbsp;&nbsp;&nbsp; *Minimum Charge* |  | $0.01 per $1,000 of Net Amount at Risk |
| &nbsp;&nbsp;&nbsp; *Maximum Charge* |  | $83.33 per $1,000 of Net Amount at Risk |
| **Change of Insured Endorsement** | Upon change of insured | $400 per change |

---

<sup>(1)</sup> <br>

Cost of insurance charges vary based on individual characteristics such as the Insured's Issue Age, sex and rate (i.e., underwriting) class and the number of years that the Policy has been in force, and the Net Amount at Risk on either the Policy Effective Date or the applicable Monthly Anniversary Day. The charge generally increases with Issue Age. In determining current cost of insurance charges, we may consider a variety of factors, including those unrelated to mortality experience. The cost of insurance charges shown in the table may not be typical of the charges you will pay. Your Policy's Schedule will indicate the guaranteed cost of insurance charges applicable to your Policy, and more detailed information concerning your cost of insurance charges is available on request from our Home Office. Also, before you purchase the Policy, you may request personalized illustrations of hypothetical future benefits under the Policy based upon the Issue Age, sex and premium classification of the Insured, and the Total Face Amount, planned premiums, and riders requested. The cost of insurance charge shown in the above table has been rounded to the nearest hundredth. See "Charges and Deductions." Owners may obtain more information about their particular cost of insurance charge by contacting our Home Office at 888-353-2654.

<sup>(2)</sup> <br>

The Net Amount at Risk as of any Monthly Anniversary Day is equal to: (a) the Death Benefit discounted at one plus the monthly guaranteed interest rate minus the Policy Value (prior to deducting the Cost of Insurance), if the Death Benefit Option is Death Benefit Option 1 (Level Death Benefit); or, (b) the Death Benefit minus the Policy Value discounted at one plus the monthly guaranteed interest rate, if the Death Benefit Option is Death Benefit Option 2 (Coverage Plus).

<sup>(3)</sup> <br>

The current minimum and maximum cost of insurance are $0.01 — $45.83 per $1,000 of Net Amount at Risk. The current charge for a 46 year old male, non-smoker, $550,000, Total Face Amount, Option 1 (Level Death) is $0.05 per $1,000 of Net Amount at Risk.

------*

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

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

<sup>(4)</sup> <br>

*The mortality and expense risk charge is accrued daily and deducted on each Monthly Anniversary Day from the assets in the Sub-Accounts.*

<sup>(5)</sup> <br>

*The current mortality and expense risk charge is 0.28% (of average daily net assets) for Policy Years 1-20 and 0.10% (of average daily net assets) thereafter.*

<sup>(6)</sup> <br>

 *The current Service Charge is $7.50.* 

<sup>(7)</sup> <br>

*The Loan Interest Credit Charge is the amount deducted from the loan interest rate to cover the costs the Company incurs by providing the loaned cash value. As long as a loan is outstanding, loan interest must be paid in arrears on each Policy Anniversary or, if earlier, on the date of loan repayment, lapse, surrender, termination, or the Insured's death.*

<sup>(8)</sup> <br>

 *The current Loan Interest Credit Spread is 0.9%.* 

#### Fund Annual Operating Expenses (As a Percentage of Fund Average Daily Net Assets)
The following table shows the minimum and maximum total operating expenses charged by the Portfolios that you may pay periodically during the time that you own the Policy. A complete list of Portfolios available under the Policy, including their annual expenses, may be found at the back of this document.

#### Total Annual Fund Operating Expenses

---

| | | |
|:---|:---|:---|
| | **Minimum**  | **Maximum**  |
| Total Annual Fund Operating <sup>(1)</sup> | 0.09% | 3.38% |
| &nbsp;&nbsp;&nbsp; (Expenses that are deducted from Fund assets, including management fees, distribution <br>and/or service (12b-1) fees, and other expenses) |  |  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> <br>

 *Expenses are shown as a percentage of a Fund's average net assets (before any waiver or reimbursement).* 

THE ABOVE EXPENSES FOR THE FUNDS WERE PROVIDED BY THE FUNDS. WE HAVE NOT INDEPENDENTLY VERIFIED THE ACCURACY OF THE INFORMATION.

#### PRINCIPAL RISKS OF INVESTING IN THE POLICY
***Investment Risk (Policy Value Not Guaranteed).*** Your Account Value is not guaranteed. Your Account Value fluctuates based on the performance of the investment options you select. The investment options you select may not perform to your expectations. Your Account Value may also be affected by charges under your Policy.

***Risk of Lapse.*** Your Policy may terminate if your Account Value at the beginning of any Policy Month is insufficient to pay the Policy's monthly charges.

If your Policy would terminate due to insufficient value, we will send you notice and allow you a 61-day grace period.

If, within the grace period, you do not make a Premium payment sufficient to cover all accrued and unpaid charges and deductions, your Policy will terminate at the end of the grace period without further notice. **You may reinstate a Lapsed Policy, subject to certain conditions. There is a cost to reinstate your Policy**. See "Lapse and Reinstatement."

***Surrender and Withdrawal Risks.*** You may surrender your Policy for its Cash Surrender Value at any time while the Insured is living. If you do, the insurance coverage and all other benefits under the Policy will terminate.

If you withdraw part of the Cash Surrender Value, your Policy's death benefit may be reduced. Surrenders and withdrawals may have adverse tax consequences.

***Tax Risks.*** Your Policy is structured to meet the definition of a life insurance contract under the Code. Current federal tax law generally excludes all death benefits from the gross income of the Beneficiary of a life insurance policy. Generally, you are not taxed on any increase in the Account Value until it is withdrawn. You are taxed on surrender proceeds and if the Policy is not a MEC you are taxed on the proceeds of any partial withdrawals if those amounts, when added to all previous non-taxable distributions, exceed the total Premium paid. Amounts received upon surrender or withdrawals in excess of Premiums are treated as ordinary income.

Under certain circumstances, a Policy may become a MEC for federal tax purposes. This may occur if you reduce the Total Face Amount of your Policy or pay excessive Premiums. We will monitor your Premium payments and other Policy transactions and notify you if a payment or other transaction might cause your Policy to become a MEC without your written permission. We will not invest any Premium or portion of a Premium that would cause your Policy to

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

become a MEC, but instead will promptly refund the money to you. If you elect to have a MEC contract, you can return the money to us with a signed form of acceptance.

Under current tax law, Death Benefit Proceeds under MECs generally are excluded from the gross income of the Beneficiary. Withdrawals and Policy loans, however, are treated first as income, to the extent of any gain, and then as a return of Premium. The income portion of the distribution is includable in your taxable income and taxed at ordinary income tax rates. A 10% additional tax is also generally imposed on the taxable portion of any amount received before age 59½.

***Loan Risks.*** You may Request a Policy loan of up to 90% of your Account Value, decreased by the amount of any outstanding Policy Debt on the date the Policy loan is made. The minimum Policy loan amount is $500.

Taking a Policy loan may increase the risk that your Policy will lapse, will reduce your Account Value, and may reduce the death benefit. In addition, if your Policy is a MEC for tax purposes, taking a Policy loan may have tax consequences.

***Fund Risks.*** The Policy currently offers several variable investment options, each of which is a Division of the Series Account. Each Division uses its assets to purchase, at their net asset value, shares of a Fund. The Divisions are referred to as "variable" because their investment experience depends upon the investment experience of the Funds in which they invest.

We do not guarantee that the Funds will meet their investment objectives. Your Account Value may increase or decrease in value depending on the investment performance of the Funds. You bear the risk that those Funds may not meet their investment objectives. A comprehensive discussion of the risks of each Fund may be found in each Fund's prospectus, which you may request, free of charge, by visiting www.protective.com/eprospectus, calling 1-888-353-2654, or emailing gwexecbenefits@protective.com.

***General Account Risks.*** The Company's general obligations and any guaranteed benefits under the Policy are supported by our General Account (and not by the Series Account) and are subject to the Company's claims-paying ability. An Owner should look to the financial strength of the Company for its claims-paying ability. Assets in the General Account are not segregated for the exclusive benefit of any particular Policy or obligation. General Account assets are also available to the Company's general creditors and the conduct of our routine business activities, such as the payment of salaries, rent and other ordinary business expenses. For more information about the Company's financial strength, you may review our financial statements and/or check our current rating with one or more of the independent sources that rate insurance companies for their financial strength and stability. Such ratings are subject to change and have no bearing on the performance of the Funds. See "The Company and the Fixed Account."

***Potential for Increased Charges and Fees.*** The Company has the right to increase (up to the maximum amount noted in the fee table) the charges and fees we deduct. See also "Fee Tables" and "Charges and Deductions."

#### THE COMPANY AND THE FIXED ACCOUNT

#### Empower Life & Annuity Insurance Company of New York
Empower Life & Annuity Insurance Company of New York is a stock life insurance company incorporated under the laws of the State of New York on June 7, 1971. Empower operates in two business segments: (1) employee benefits (life, health, and 401(k) products for group clients); and (2) financial services (savings products for both public and non-profit employers and individuals, and life insurance products for individuals and businesses). We are licensed to do business in New York. Empower's Home Office is located at 370 Lexington Avenue, Suite 703, New York, New York 10017.

Empower is a direct wholly-owned subsidiary of Empower Holdings, Inc. ("Empower Holdings"), a Delaware holding company. Empower Holdings is a direct wholly-owned subsidiary of Great-West Lifeco U.S. LLC. ("Lifeco U.S.") and an indirect wholly-owned subsidiary of Great-West Lifeco Inc. ("Lifeco"), a Canadian holding company. Lifeco operates in the United States primarily through the Company and through Putnam Investments, LLC ("Putnam"), and in Canada and Europe through The Canada Life Assurance Company ("CLAC") and Irish Life Group Limited and their respective subsidiaries. Lifeco is a subsidiary of Power Financial Corporation ("Power Financial"), a Canadian holding company with substantial interests in the financial services industry. Power Corporation of Canada ("Power Corporation"), a Canadian holding and management company, has voting control of Power Financial. The Desmarais Family Residuary Trust, through a group of private holding companies that it controls, has voting control of Power Corporation.

The shares of Lifeco and Power Corporation are traded publicly in Canada on the Toronto Stock Exchange.

Effective December 31, 2005, First Great-West Life & Annuity Insurance Company, a stock life insurance company incorporated under the laws of the State of New York on April 9, 1996, was merged with and into CLNY. Upon the merger,

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

CLNY became the surviving entity under New York corporate law and was renamed to First Great-West Life & Annuity Insurance Company (now known as Great-West of New York). As the surviving corporation in the merger, CLNY assumed legal ownership of all of the assets of the First Great-West Life & Annuity Insurance Company, including the separate accounts of First Great-West Life & Annuity Insurance Company, and it became directly liable for the First Great-West Life & Annuity Insurance Company's liabilities and obligations, including those with respect to the Contract supported by its separate accounts. On September 24, 2012, First Great-West Life & Annuity Insurance Company changed its name to Great-West Life & Annuity Insurance Company of New York.

On June 3, 2019, Great-West of New York and its parent company, Great-West Life & Annuity Insurance Company, entered into an indemnity reinsurance agreement (the "Agreement") with Protective Life Insurance Company ("Protective") to indemnify and reinsure the obligations of Great-West under substantially all of its non-participating individual life insurance and annuity business and group life and health business, including this Policy.

Under the Agreement, as of October 5, 2020, Protective will provide administration and customer service for this Policy in accordance with its terms and conditions. Great-West will continue its present role as the issuer of your Policy and will remain responsible for the administration and customer service of the Policy. All of your rights and benefits under your Policy and Great-West's obligations under the Policy remain unchanged.

As of August 1, 2022. Great-West Life & Annuity Insurance Company of New York and other entities within the Company's corporate group, including the underlying variable insurance funds historically marketed under the "Great-West Funds" brand, have adopted the brand name "Empower."

#### Our General Account
The Company's general obligations and any guaranteed benefits under the Policy are supported by our General Account (and not by the Series Account) and are subject to the Company's claims-paying ability. An Owner should look to the financial strength of the Company for its claims-paying ability. Assets in the General Account are not segregated for the exclusive benefit of any particular Policy or obligation. General Account assets are also available to the Company's general creditors and the conduct of our routine business activities, such as the payment of salaries, rent and other ordinary business expenses. For more information about the Company's financial strength, you may review our financial statements and/or check our current rating with one or more of the independent sources that rate insurance companies for their financial strength and stability. Such ratings are subject to change and have no bearing on the performance of the Funds.

We encourage both existing and prospective Policy Owners to read and understand our financial statements. We prepare our financial statements on a statutory basis, as required by state regulators. Our audited statutory financial statements are included in the Statement of Additional Information by reference to the Series Account's most recent Form N-VPFS filed with the SEC (which is available at no charge by calling us at 1-888-353-2654 or writing us at the address shown on the cover page of this Prospectus). In addition, the Statement of Additional Information is available on the SEC's website at http://www.sec.gov.

#### Fixed Account
The Fixed Account is part of our General Account. We have absolute ownership of the assets in the Fixed Account. Except as limited by law, we have sole control over the investment of the General Account assets. You do not share in the investment experience of the General Account, but are allowed to allocate and transfer Account Value into the Fixed Account. We assume the risk of investment gain or loss on this amount. All assets in the General Account are subject to our general liabilities from business operations. The Fixed Account does not participate in the investment performance of the Sub-Accounts. The Policy gives the Company the right to impose limits on the amount each Owner can invest in the Fixed Account and such limits are subject to change at the sole discretion of the Company.

The Fixed Account is not registered with the SEC under the Securities Act of 1933. Neither the Fixed Account nor the General Account have been registered as an investment company under the 1940 Act. As a result, neither the Fixed Account nor the General Account are generally subject to regulation under either Act. However, certain disclosures may be subject to generally applicable provisions of the federal securities laws regarding the accuracy of statements made in registration statements.

The Fixed Account offers a guarantee of principal, after deductions for fees and expenses. We also guarantee that amounts you allocate to the Fixed Account will earn interest at a rate of at least the minimum guaranteed interest rate indicated in your Policy. We do not rely on predetermined formulas to set Fixed Account interest rates. We will review the interest rate at least once a year, at the Company's discretion. We may reset the interest rate monthly.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### THE SERIES ACCOUNT AND THE FUNDS

#### The Series Account
The Series Account is a segregated asset account of Empower. We use the Series Account to fund benefits payable under the Policy. The Series Account may also be used to fund benefits payable under other life insurance policies issued by us.

We own the assets of the Series Account, which we hold separate and apart from our General Account assets. The income, gains or losses, realized or unrealized, from assets allocated to the Series Account are credited to or charged against the Series Account without regard to our other income, gains or losses. The income, gains, and losses credited to, or charged against, the Series Account reflect the Series Account's own investment experience and not the investment experience of Empower's other assets. The assets of the Series Account may not be used to pay any liabilities of Empower other than those arising from the Policies (and any other life insurance policies issued by us and funded by the Series Account).

In calculating our corporate income tax liability, we derive certain corporate income tax benefits associated with the investment of company assets, including Series Account assets that are treated as company assets under applicable income tax law. These benefits, which reduce our overall corporate income tax liability may include dividends received deductions and foreign tax credits which can be material. We do not pass these benefits through to the Series Account or our other separate accounts, principally because: (i) the great bulk of the benefits results from the dividends received deduction, which involves no reduction in the dollar amount of dividends that the Series Account receives; and (ii) under applicable income tax law, Owners are not the owners of the assets generating the benefits.

Empower is obligated to pay all amounts promised to Owners under the Policies (and any other life insurance policies issued by us and funded by the Series Account).

We will at all times maintain assets in the Series Account with a total market value at least equal to the reserves and other liabilities relating to the variable benefits under all policies participating in the Series Account.

The Series Account is divided into Divisions. Each Division invests exclusively in shares of a corresponding Fund. We may in the future add new or delete existing Divisions. The income, gains or losses, realized or unrealized, from assets allocated to each Division are credited to or charged against that Division without regard to the other income, gains or losses of the other Divisions.

All amounts allocated to a Division will be used to purchase shares of the corresponding Fund. The Divisions will at all times be fully invested in Fund shares. We maintain records of all purchases and redemptions of shares of the Funds.

#### The Funds
The Policy offers a number of Divisions or Sub-Accounts. Each Division invests in a single Fund. Each Fund is a mutual fund registered under the Investment Company Act of 1940, as amended (the "1940 Act"), or a separate series of shares of such a mutual fund. More comprehensive information, including a discussion of potential risks, is found in the current prospectuses for the Funds. Information regarding each Fund, including (i) its name, (ii) its type (e.g., money market fund, bond fund, balanced fund, etc.) or a brief statement concerning its investment objectives; (iii) its investment adviser and any sub-investment adviser; (iv) current expenses; and (v) performance is available in the appendix to the Prospectus. See "Fund Appendix — Funds Available Under Your Policy." Each Fund has issued a prospectus that contains more detailed information about the Fund.

**You should carefully consider the investment objectives, risks, charges and expenses of the investment alternatives when making an allocation to the Sub-Accounts. The underlying Fund prospectuses can be found online at www.protective.com/eprospectus. You can also request this information at no cost by calling 1-888-353-2654 or by sending an email request to gwexecbenefits@protective.com.**

**Variable insurance Funds might not be managed by the same portfolio managers who manage retail mutual funds with similar names. These Fund are likely to differ from similarly named retail mutual funds in assets, cash flow, and tax matters. Accordingly, the holdings and investment results of a variable insurance Fund can be expected to be higher or lower than the investment results of a similarly named retail mutual fund.**

Each Fund holds its assets separate from the assets of the other Funds, and each Fund has its own distinct investment objective and policies. Each Fund operates as a separate investment fund, and the income, gains and losses of one Fund generally have no effect on the investment performance of any other Fund.

The Funds are NOT available to the general public directly. The Funds are available as investment options in variable life insurance policies or variable annuity contracts issued by life insurance companies or, in some cases, through participation in certain qualified pension or retirement plans.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

Some of the Funds have been established by investment advisers that manage publicly available mutual funds having similar names and investment objectives. While some of the Funds may be similar to, and may in fact be modeled after publicly available mutual funds, the Funds are not otherwise directly related to any publicly available mutual fund. Consequently, the investment performance of publicly available mutual funds and any similarly named Fund may differ substantially.

Each Fund is subject to certain investment restrictions and policies that may not be changed without the approval of a majority of the shareholders of the Fund. See the Fund prospectuses for further information.

We automatically reinvest all dividends and capital gain distributions from the Funds in shares of the distributing Fund at their net asset value. The income and realized and unrealized gains or losses on the assets of each Division are separate and are credited to, or charged against, the particular Division without regard to income, gains or losses from any other Division or from any other part of our business. We will use amounts you allocate to a Division to purchase shares in the corresponding Fund and will redeem shares in the Funds to meet Policy obligations or make adjustments in reserves. The Funds are required to redeem their shares at net asset value and to make payment within seven days.

The Funds may also be available to separate accounts offering variable annuity, variable life products and qualified plans of other affiliated and unaffiliated insurance companies, as well as our other separate accounts. Although we do not anticipate any disadvantages to this, there is a possibility that a material conflict may arise between the interests of the Series Account and one or more of the other separate accounts participating in the Funds. A conflict may occur due to a change in law affecting the operations of variable life and variable annuity separate accounts, differences in the voting instructions of Owners and those of other companies, or some other reason. In the event of conflict, we will take any steps necessary to protect Owners, including withdrawal of the Series Account from participation in the Funds that are involved in the conflict or substitution of shares of other Funds.

#### Addition, Deletion or Substitution of Investment Options
The Company selects the investment options offered though the Contract based on several criteria, including but not limited to asset class coverage, brand recognition, the reputation and tenure of the adviser or sub-adviser, expenses, performance, marketing, availability, investment conditions, and the qualifications of each investment company. Another factor we consider is whether the investment option or an affiliate of the investment option will compensate the Company for providing certain administrative, marketing, or support services that would otherwise be provided by the investment option, its investment adviser, or its distributor. For more information on such compensation, see "Charges and Deductions" in this Prospectus. When we develop and offer a variable annuity product in cooperation with a fund family or a distributor, the Company will generally include investment options based on recommendations made by the fund family or the distributor, whose selection criteria may differ from our own. We have selected investment options of the Company Funds at least in part because they are managed by our directly owned subsidiary.

The Company does not control the investment options and cannot guarantee that any of the investment options will always be available for allocation of Contributions or Transfers. We retain the right to make changes in the Series Account and in its investments, including the right to establish new Sub-Accounts or to eliminate existing Sub-Accounts. The Company periodically reviews each investment option and reserves the right to discontinue the offering of any investment option if we determine the investment option no longer meets one or more of the criteria, or if the investment option has not attracted significant allocations. If an investment option is discontinued, we may substitute shares of another investment option or shares of another investment company for the discontinued investment option's shares. Any share substitution will comply with the requirements of the 1940 Act. If you are contributing to a Sub-Account corresponding to an investment option that is being discontinued, you will be given notice prior to the investment option's elimination. Before a Sub-Account is eliminated, we will notify you and request that you reallocate the amounts invested in the Sub-Account to be eliminated.

#### Voting
We are the legal owner of all shares of the Funds held in the Divisions of the Series Account. In general, you do not have a direct right to vote the Fund shares held in the Divisions of the Series Account. However, under current law, you are entitled to give us instructions on how to vote the shares held in the Divisions. At regular and special shareholder meetings, we will vote the shares held in the Divisions in accordance with those instructions received from Owners who have an interest in the respective Divisions.

We will vote shares held in each Division for which no timely instructions from Owners are received, together with shares not attributable to a Policy, in the same proportion as those shares in that Division for which instructions are received.

The number of shares in each Division for which instructions may be given by an Owner is determined by dividing the portion of the Account Value derived from participation in that Division, if any, by the value of one share of the

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

corresponding Fund. We will determine the number as of the record date chosen by the Fund. Fractional votes are counted. Voting instructions will be solicited in writing at least 14 days prior to the shareholders' meeting.

We may, if required by state insurance regulators, disregard voting instructions if those instructions would require shares to be voted so as to cause a change in the sub-classification or investment policies of one or more of the Funds, or to approve or disapprove an investment management contract. In addition, we may disregard voting instructions that would require changes in the investment policies or investment adviser, provided that we reasonably disapprove of those changes in accordance with applicable federal regulations. If we disregard voting instructions, we will advise you of that action and our reasons for it in our next communication to Owners.

This description reflects our current view of applicable federal securities law. Should the applicable federal securities laws change so as to permit us to vote shares held in the Series Account in our own right, we may elect to do so.

#### CHARGES AND DEDUCTIONS
The Policy has insurance features and investment features, and there are costs related to each. This section describes the fees and charges that we may make under the Policy to compensate for: (1) the services and benefits we provide; (2) the costs and expenses we incur; and (3) the risks we assume. The fees and charges we deduct under this Policy may result in a profit to us.

#### Expense Charge Applied to Premium
We will deduct a maximum expense charge of 10% from each Premium payment, which breaks out as follows. A maximum of 6.5% will be deducted as sales load to compensate us in part for sales and promotional expenses in connection with selling the Policies, such as commissions, the cost of preparing sales literature, other promotional activities and other direct and indirect expenses. A maximum of 3.5% of Premium will be used to cover Premium taxes and certain federal income tax obligations resulting from the receipt of Premiums. All states and some cities and municipalities impose taxes on Premiums paid for life insurance. The current maximum Premium tax rate in New York is 2%. The amount of New York's Premium tax may be higher or lower than the amount attributable to Premium taxes that we deduct from your Premium payments.

The current expense charge applied to Premium for sales load is 2.5% of Premium up to target and 1.0% of Premium in excess of target for Policy Years 1 through 10. Your target Premium will depend on the initial Total Face Amount of your Policy, your Issue Age, your sex (except in unisex states), and rating class (if any) which equals the maximum Premium payable under the seven-pay test such that the Policy remains compliant with 7702A of the Code. Thereafter, there is no charge for sales load. The current expense charge applied to Premium to cover our Premium taxes and the federal tax obligation described above is 3.5% in all Policy Years.

Where permitted by New York state insurance law, if your Policy is surrendered for the Surrender Benefit (Account Value less any outstanding Policy loans and less accrued loan interest) within the first seven Policy Years, we will return a percentage of the expense charge. The return of expense charge will be a percentage of your Account Value on the date the Request for surrender was received by us at our Corporate Headquarters. This amount will be in addition to the Surrender Benefit.

The return of expense charge is based on the following:

---

| | |
|:---|:---|
| **Policy Year**  | **Percentage of Account <br>Value Returned**  |
| Year 1  | 7% |
| Year 2  | 6% |
| Year 3  | 5% |
| Year 4  | 4% |
| Year 5  | 3% |
| Year 6  | 2% |
| Year 7  | 1% |
| Year 8  | 0% |

---

As described under the heading "Term Life Insurance Rider" below, we may offer a term life insurance rider that may have the effect of reducing the sales load you pay on purchasing an equivalent amount of insurance. We offer this rider in circumstances that result in the savings of sales and distribution expenses and administrative costs. To qualify, a corporation, employer, or other purchaser must satisfy certain criteria such as, for example, the number of Policies it expects to purchase and the expected Total Face Amount under all such Policies. Generally, the sales contacts and effort

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

and administrative costs per Policy depend on factors such as the number of Policies purchased by a single Owner, the purpose for which the Policies are purchased, and the characteristics of the proposed Insureds. The amount of reduction and the criteria for qualification are related to the sales effort and administrative costs resulting from sales to a qualifying Owner. Empower from time to time may modify on a uniform basis both the amounts of reductions and the criteria for qualification. Reductions in these charges will not be unfairly discriminatory against any person, including the affected Owners funded by the Series Account.

#### Mortality and Expense Risk Charge
This charge is for the mortality and expense risks we assume with respect to the Policy. It is based on an annual rate that we accrue against each Division of the Series Account on a daily basis and deduct on the first day of each Policy month by cancelling accumulation units on a pro-rata basis across all Sub-Accounts. We convert the mortality and expense risk charge into a daily rate by dividing the annual rate by 365. The mortality and expense risk charge will be determined by us from time to time based on our expectations of future interest, mortality experience, persistency, expenses and taxes, but will not exceed 0.90% annually. Currently, the charge is 0.28% for Policy Years 1 through 20 and 0.10% thereafter. On surrender and payment of the death benefit, we will deduct the pro-rata portion of mortality and expense risk charge that has accrued.

Because the value of your Sub-Accounts can vary from month-to-month, the monthly deduction for the mortality and expense risk charge will also vary. If the amount the mortality and expense risk charge is insufficient to cover the costs resulting from the mortality and expense risks that we assume, we will bear the loss. If the amount we charge is more than sufficient to cover such costs, we will make a profit on the charge. To the extent that we do make a profit from this charge, we may use this profit for any corporate purpose, including the payment of administrative, marketing, distribution, and other expenses in connection with the Policies.

The mortality risk we assume is that the group of lives insured under the Policies may, on average, live for shorter periods of time than we estimated. The expense risk we assume is that the costs of issuing and administering Policies may be more than we estimated.

#### Monthly Deduction
We make a monthly deduction from your Account Value on the Policy Date and the first day of each Policy Month. This monthly deduction will be charged proportionally to the amounts in the Divisions.

The monthly deduction equals the sum of 1, 2, 3, 4 and 5 where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

is the cost of insurance charge (the monthly risk charge) equal to the current monthly risk rate (described below) multiplied by the net amount at risk divided by 1,000;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

is the service charge;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.<br>

is the monthly cost of any additional benefits provided by riders which are a part of your Policy;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.<br>

is any extra risk charge if the Insured is in a rated class as specified in your Policy; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.<br>

is the accrued mortality and expense risk charge.

The *net amount at risk* equals:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the death benefit divided by 1.00327374; ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• your Account Value on the first day of a Policy Month prior to assessing the monthly deduction.

If there are increases in the Total Face Amount other than increases caused by changes in the death benefit option, the monthly deduction described above is determined separately for the initial Total Face Amount and each increase in the Total Face Amount. In calculating the net amount at risk, your Account Value will first be allocated to the most recent increase in the death benefit and then to each increase in the Total Face Amount in the reverse order in which the increases were made.

#### Monthly Risk Rates
The monthly risk rate is used to determine the cost of insurance charge (monthly risk charge) for providing insurance coverage under the Policy. The monthly risk rate is applied to the amount at risk. The monthly risk rates (except for any such rate applicable to an increase in the Total Face Amount) are based on the length of time your Policy has been in force and the Insured's sex (in the case of non-unisex Policies) and Issue Age. If the Insured is in a rated class as specified in your Policy, we will deduct an extra risk charge that reflects that class rating. The monthly risk rates applicable

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

to each increase in the Total Face Amount are based on the length of time the increase has been in force and the Insured's sex (in the case of non-unisex Policies), Issue Age, and class rating, if any. The monthly risk rates will be determined by us from time to time based on our expectations of future experience with respect to mortality, persistency, interest rates, expenses and taxes, but will not exceed the guaranteed maximum monthly risk rates based on the 2017 Commissioner's Standard Ordinary, Age Nearest Birthday, Male/Female, Smoker/Non-Smoker Ultimate Mortality Table ("2017 CSO").

Currently, the guaranteed minimum monthly risk charge under the 2017 CSO is $0.01 per $1000 and the guaranteed maximum is $83.33 per $1000.

The guaranteed maximum monthly risk rates reflect any class rating applicable to the Policy. We have filed a detailed statement of our methods for computing Account Values with the insurance department in each jurisdiction where the Policy was delivered. These values are equal to or exceed the minimum required by law.

The monthly risk rate is greater on policies that require less underwriting to be performed regardless of the health of the individual. Monthly risk rate charges will be greatest on guaranteed issue policies, followed by simplified issue policies, then fully underwritten policies.

#### Service Charge
We will deduct a maximum of $10 from your Account Value on the first day of each Policy Month to cover our administrative costs, such as salaries, postage, telephone, office equipment and periodic reports. This charge may be increased or decreased by us from time to time based on our expectations of future expenses, but will never exceed $10 per Policy Month. The service charge will be deducted proportionally from the Divisions. The current service charge is $7.50 per Policy.

#### Transfer Fee
A maximum administrative charge of $10 per Transfer of Account Value from one Division to other Divisions will be deducted from your Account Value for all Transfers in excess of 12 made in the same Policy Year. The allocation of your Initial Premium from the Money Market Sub-Account to your selected Divisions will not count toward the 12 free Transfers. Similarly, Transfers made under dollar cost averaging and periodic rebalancing under the rebalancer option are not subject to the fee and do not count as Transfers for this purpose (except a one-time rebalancing under the rebalancer option will count as one Transfer). All Transfers Requested on the same Business Day will be aggregated and counted as one Transfer. The current charge is $10 per Transfer.

#### Partial Withdrawal Fee
A maximum administrative fee of $25 will be deducted from your Account Value for all partial withdrawals after the first made in the same Policy Year. The partial withdrawal fee will be deducted proportionally from all Divisions.

#### Surrender Charges
Your Policy has no surrender charges.

#### Change of Death Benefit Option Fee
A maximum administrative fee of $100 will be deducted from your Account Value each time you change your death benefit option. The change of death benefit fee will be deducted proportionally from all Divisions.

#### Fund Expenses
You indirectly bear the charges and expenses of the Funds whose shares are held by the Divisions to which you allocate your Account Value. The Series Account purchases shares of the Funds at net asset value. Each Fund's net asset value reflects investment advisory fees and administrative expenses already deducted from the Fund's assets. For more information concerning the investment advisory fees and other charges against the Funds, see the Fund prospectuses and the statements of additional information for the Funds, which are available upon Request.

We may receive compensation from the investment advisers or administrators of the Funds. Such compensation will be consistent with the services we provide or the cost savings resulting from the arrangement and, therefore, may differ between Funds. See "Payments We Receive" above.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### THE POLICY
Unless otherwise indicated, the description of the Policy in this Prospectus assumes that the Policy is in force, there is no Policy Debt and current federal tax laws apply. The Policy described in this Prospectus is offered to corporations and other employers to provide life insurance coverage in connection with, among other things, deferred compensation plans. We issue Policies on the lives of prospective Insureds who meet our underwriting standards.

#### Purchasing the Policy
To purchase a Policy, you must submit an application to our Corporate Headquarters. We will then follow our underwriting procedures designed to determine the insurability of the applicant. We may require full underwriting, which includes a medical examination and further information, before your application may be approved. We also may offer the Policy on a simplified underwriting or guaranteed issue basis. Applicants must be acceptable risks based on our applicable underwriting limits and standards. We will not issue a Policy until the underwriting process has been completed to our satisfaction. We reserve the right to reject an application for any lawful reason or to "rate" an Insured as a substandard risk, which will result in increased monthly risk rates. The monthly risk rate also may vary depending on the type of underwriting we use.

You must specify certain information in the application, including the Total Face Amount, the death benefit option and supplemental benefits, if any. The Total Face Amount generally may not be decreased below $100,000.

Upon approval of the application, we will issue to you a Policy on the life of the Insured. A specified Initial Premium must be paid before we issue the Policy. The effective date of coverage for your Policy (which we call the "Policy Date") will be the date we receive a Premium equal to or in excess of the specified Initial Premium after we have approved your application. If your Premium payment is received on the 29th, 30th or 31st of a month, the Policy will be dated the 28th of that month.

We generally do not accept Premium payments before approval of an application; however, at our discretion, we may elect to do so. While your application is in underwriting, if we accept your Premium payment before approval of your application, we will provide you with temporary insurance coverage in accordance with the terms of our temporary insurance agreement. In our discretion, we may limit the amount of Premium we accept and the amount of temporary coverage we provide. If we approve your application, we will allocate your Premium payment to the Series Account or Fixed Account on the Policy Date, as described below. Otherwise, we will promptly return your payment to you. We will not credit interest to your Premium payment for the period while your application is in underwriting.

We reserve the right to change the terms or conditions of your Policy to comply with New York state law.

#### Free Look Period
During the free look period (ten days or longer where required by law), you may cancel your Policy. If you exercise the free look privilege, you must return the Policy to our Corporate Headquarters or to the representative from whom you purchased the Policy. If you purchase the Policy as a replacement of an existing life insurance policy or annuity contract, your free look period will be extended to 60 days.

Net Premium will be allocated to the Divisions you selected on the application once the free look period ends. The net Premium will first be allocated to the Money Market Sub-Account and remain there until the next Valuation Date following the end of the free look period. On that date, the Sub-Account value held in the Money Market Sub-Account will be allocated to the Division(s) selected by you. If your Premium payments are received after 4:00 PM EST/EDT, such payments will be credited on the next Valuation Date. Regardless of when the payment is credited, you will receive the utilized values from the date we received your payment.

During the free look period, you may change your Division allocations and your allocation percentages, but your changes will not be effective until after the free look period expires.

Policies returned during the free look period will be void from the Issue Date. In New York, we will refund an amount equal to the sum of (1) the value of the amounts allocated to the Series Account on the date the returned policy is received by the Company or an authorized representative, and (2) any Policy fees or other charges imposed on amounts allocated to the Series Account.

#### POLICY RIGHTS

#### Owner
While the Insured is alive, unless you have assigned any of these rights, you may:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• transfer ownership to a new Owner;

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• name a contingent owner who will automatically become the Owner of the Policy if you die before the Insured;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• change or revoke a contingent owner;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• change or revoke a Beneficiary (unless a previous Beneficiary designation was irrevocable);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• exercise all other rights in the Policy;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• increase or decrease the Total Face Amount, subject to the other provisions of the Policy; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• change the death benefit option, subject to the other provisions of the Policy.

When you transfer your rights to a new Owner, you automatically revoke any prior contingent owner designation. When you want to change or revoke a prior Beneficiary designation, you have to specify that action. You do not affect a prior Beneficiary when you merely transfer ownership, or change or revoke a contingent owner designation.

You do not need the consent of a Beneficiary or a contingent owner in order to exercise any of your rights. However, you must give us written notice satisfactory to us of the Requested action. Your Request will then, except as otherwise specified herein, be effective as of the date you signed the form, subject to any action taken before it was received by us.

#### Beneficiary
The Beneficiary has no rights in the Policy until the death of the Insured, except an irrevocable Beneficiary cannot be changed without the consent of that Beneficiary. If a Beneficiary is alive at that time, the Beneficiary will be entitled to payment of the Death Benefit Proceeds as they become due.

#### POLICY LIMITATIONS

#### Allocation of Net Premiums
Except as otherwise described herein, your net Premium will be allocated in accordance with the allocation percentages you select. Percentages must total 100% and can be up to two decimal places.

We will credit Premium payments received prior to the end of the free look period as described in the "Free Look Period" section of this Prospectus.

You may change your allocation percentages at any time by Request.

#### Exchange of Policy
You may exchange your Policy for a new policy issued by the Company that does not provide for variable benefits. The new policy will have the same Policy Date, Issue Age, and Insured as your Policy on the date of the exchange. The exchange must be made within 18 Policy Months after the Issue Date of your Policy and all Policy Debt must be repaid.

The Total Face Amount of the new policy may not exceed the Total Face Amount of this Policy on the date of the exchange. The premium rate will be the rate used for the new policy of insurance on the Policy Date for the mortality class in which the policy has been placed. The Company will determine any other requirements or costs. Any excess Cash Surrender Value will be payable to the Owner; this distribution may be a taxable event to the Owner.

#### Conversion
In the event of a material change in the investment policy of the Series Account, the Owner has the right to convert this Policy to a general account life insurance policy currently being issued by the Company. The Company may delay such conversion pursuant to the postponement provision or other restrictions described in the Policy. The new policy will be issued with a current date. The Cash Surrender Value will be applied as premium toward the new contract. No evidence of insurability will be required for the conversion.

#### Age Requirements
An Insured's Issue Age must be between 20 and 85 for Policies issued on a fully underwritten basis and between 20 and 70 for Policies issued on a guaranteed underwriting or a simplified underwriting basis.

#### Misstatement of Age or Sex (Non-Unisex Policy)
If the age or (in the case of a non-unisex Policy) sex of the Insured is stated incorrectly in your Policy application or rider application, we will adjust the amount payable appropriately as described in the Policy.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

If we determine that the Insured was not eligible for coverage under the Policy after we discover a misstatement of the Insured's age, our liability will be limited to a return of Premiums paid, less any partial withdrawals, any Policy Debt, and the cost for riders.

#### Suicide
If the Insured, whether sane or insane, commits suicide within two years after your Policy's Issue Date, we will not pay any part of the Death Benefit Proceeds. We will pay the Beneficiary the Premiums paid, less the amount of any Policy Debt, any partial withdrawals and the cost for riders.

If the Insured, whether sane or insane, commits suicide within two years after the effective date of an increase in the Total Face Amount, then our liability as to that increase will be the cost of insurance for that increase and that portion of the Account Value attributable to that increase. The Total Face Amount of the Policy will be reduced to the Total Face Amount that was in effect prior to the increase.

#### Incontestability
All statements made in the application or in a supplemental application are representations and not warranties. We relied and will continue to rely on those statements when approving the issuance, increase in face amount, increase in death benefit over Premium paid, or change in death benefit option of the Policy. In the absence of fraud, we can use no statement in defense of a claim or to cancel the Policy for misrepresentation unless the statement was made in the application or in a supplemental application. In the absence of fraud, after the Policy has been in force during the lifetime of the Insured for a period of two years from its Issue Date, we cannot contest it except for non-payment of Premiums. However, any increase in the Total Face Amount which is effective after the Issue Date will be incontestable only after such increase has been in force during the lifetime of the Insured for two years from the effective date of coverage of such increase.

#### Paid-Up Life Insurance
When the Insured reaches Attained Age 121 (if your Policy is in force at that time), the entire Account Value of your Policy (less outstanding Policy Debt) will be applied as a single Premium to purchase "paid-up" insurance which means that all premiums have been paid and there are no additional premiums due. Outstanding Policy Debt will be repaid at this time. This repayment may be treated as a taxable distribution to you if your Policy is not a MEC. The net single Premium for this insurance will be based on the 2017 Commissioner's Standard Ordinary, Sex Distinct, Non-Smoker Mortality Table and 4% interest. The cash value of your paid-up insurance, which initially is equal to the net single Premium, will remain in the Divisions of the Series Account in accordance with your then current allocation. While the paid-up life insurance is in effect your assets will remain in the Series Account. You may change your Division allocation instructions and you may Transfer your cash value among the Divisions. All charges under your Policy, to the extent applicable, will continue to be assessed, except we will no longer make a deduction each Policy Month for the monthly risk charge. No premium payments will be accepted and no loans can be taken after age 121. Your death benefit will be fixed by the Code for Insured age 99. As your cash value changes based on the investment experience of the Divisions, the death benefit will increase or decrease accordingly. You may surrender the paid-up insurance Policy at any time and, if surrendered within 30 days of a Policy Anniversary, its cash value will not be less than it was on that Policy Anniversary. Please see "Federal Income Tax Considerations — Treatment When Insured Reaches Attained Age 121."

#### Non-Participating
The Policy does not pay dividends.

#### POLICY OR REGISTRANT CHANGES

#### The Series Account
We reserve the right to operate the Series Account in any form permitted by law, to take any action necessary to comply with applicable law or obtain and continue any exemption from applicable laws, to assess a charge for taxes attributable to the operation of the Series Account or for other taxes, as described in "Charges and Deductions" section of this Prospectus, and to change the way in which we assess other charges, as long as the total other charges do not exceed the maximum guaranteed charges under the Policies.

#### Entire Contract
Your entire contract with us consists of the Policy, including the attached copy of your application and any attached copies of supplemental applications for increases in the Total Face Amount, any endorsements and any riders.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

Any illustrations prepared in connection with the Policy do not form a part of our contract with you and are intended solely to provide information about how values under the Policy, such as Cash Surrender Value, death benefit and Account Value, will change with the investment experience of the Divisions, and such information is based solely upon data available at the time such illustrations are prepared.

#### Alteration
Sales representatives do not have any authority to either alter or modify your Policy or to waive any of its provisions. The only persons with this authority are our president, secretary, or one of our vice presidents.

#### Modification
Upon notice to you, we may modify the Policy if such a modification -

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• is necessary to make the Policy or the Series Account comply with any law or regulation issued by a governmental agency to which we are, or the Series Account is, subject;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• is necessary to assure continued qualification of the Policy under the Code or other federal or state laws as a life insurance policy;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• is necessary to reflect a change in the operation of the Series Account or the Divisions; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• adds, deletes or otherwise changes Division options.

We also reserve the right to modify certain provisions of the Policy as stated in those provisions. In the event of any such modification, we may make appropriate amendment to the Policy to reflect such modification.

#### Assignments
During the lifetime of the Insured, you may assign all or some of your rights under the Policy. All assignments must be filed at our Corporate Headquarters and must be in written form satisfactory to us. The assignment will then be effective as of the date the original or a certified copy is recorded at Corporate Headquarters. We are not responsible for the validity or legal effect of any assignment.

#### Notice and Elections
To be effective, all notices and elections under the Policy must be in writing, signed by you, and received by us at our Corporate Headquarters. Certain exceptions may apply. Unless otherwise provided in the Policy, all notices, Requests and elections will be effective when received at our Corporate Headquarters complete with all necessary information.

#### PREMIUMS

#### Premium
All Premium payments must be made payable to "Empower Life & Annuity Insurance Company of New York" and mailed to our Corporate Headquarters. The Initial Premium will be due and payable on or before your Policy's Issue Date. The minimum Initial Premium will vary based on various factors, including the age of the Insured and the death benefits option you select, but may not be less than $100.00. You may pay additional Premium payments to us in the amounts and at the times you choose, subject to the limitations described below. To find out whether your Premium payment has been received, contact us at the address or telephone number shown on the first page of this Prospectus.

We reserve the right to limit the number of Premium payments we accept on an annual basis. No Premium payment may be less than $100 per Policy without our consent, although we will accept a smaller Premium payment if necessary to keep your Policy in force. We reserve the right to restrict or refuse any Premium payments that exceed the Initial Premium amount shown on your Policy. We also reserve the right not to accept a Premium payment that causes the death benefit to increase by an amount that exceeds the Premium received. Evidence of insurability satisfactory to us may be required before we accept any such Premium.

We will not accept Premium payments that would, in our opinion, cause your Policy to fail to qualify as life insurance under applicable federal tax law. If a Premium payment is made in excess of these limits, we will accept only that portion of the Premium within those limits, and will refund the remainder to you.

#### Net Premiums
The net Premium is the amount you pay as the Premium less any expense charges applied to Premiums. See "Charges and Deductions — Expense Charge Applied to Premium," above.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### Planned Periodic Premiums
While you are not required to make additional Premium payments according to a fixed schedule, you may select a planned periodic Premium schedule and corresponding billing period, subject to our limits. We will send you reminder notices for the planned periodic Premium, unless you Request to have reminder notices suspended. You are not required, however, to pay the planned periodic Premium; you may increase or decrease the planned periodic Premium subject to our limits, and you may skip a planned payment or make unscheduled payments. Depending on the investment performance of the Divisions you select, the planned periodic Premium may not be sufficient to keep your Policy in force, and you may need to change your planned payment schedule or make additional payments in order to prevent termination of your Policy.

#### CALCULATION OF ACCOUNT VALUE
Your Account Value is the sum of your interests in each Division you have chosen, plus your interests in the Fixed Account, plus the amount in your Loan Account. The Account Value varies depending upon the Premiums paid, expense charges applied to Premium, mortality and expense risk charge, service charges, monthly risk charges, partial withdrawals, fees, Policy loans and the net investment factor (described below) for the Divisions to which your Account Value is allocated and the interest credited to the Fixed Account.

We measure the amounts in the Divisions in terms of Units and Unit Values. On any given date, your interest in a Division is equal to the Unit Value multiplied by the number of Units credited to you in that Division. Amounts allocated to a Division will be used to purchase Units of that Division. Units are redeemed when you make partial withdrawals, undertake Policy loans or Transfer amounts from a Division, and for the payment of service charges, monthly mortality and expense charges, monthly risk charges and other fees. The number of Units of each Division purchased or redeemed is determined by dividing the dollar amount of the transaction by the Unit Value for the Division. The Unit Value for each Division was established at $10.00 for the first Valuation Date of the Division. The Unit Value for any subsequent Valuation Date is equal to the Unit Value for the preceding Valuation Date multiplied by the net investment factor (determined as provided below). The Unit Value of a Division for any Valuation Date is determined as of the close of the Valuation Period ending on that Valuation Date.

Transactions are processed on the date we receive a Premium at our Corporate Headquarters or upon approval of a Request. If your Premium or Request is received on a date that is not a Valuation Date, or after the close of the NYSE (generally 4:00 p.m. EST/EDT) on a Valuation Date, the transaction will be processed on the next Valuation Date.

The Account Value on the Policy Date equals:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• that portion of net Premium received and allocated to the Division, ***plus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• that portion of net Premium received and allocated to the Fixed Account, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the service charges due on the Policy Date, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the monthly risk charge due on the Policy Date, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the monthly mortality and expense risk charge due on the Policy Date, less

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the monthly risk charge for any riders due on the Policy Date.

We apply your Initial Premium on the Policy Date, which will be the Issue Date (if we have already received your Initial Premium) or the Business Day we receive a Premium equal to, or in excess of, the Initial Premium after we have approved your application.

The Account Value attributable to each Division of the Series Account on the subsequent Valuation Dates is equal to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Account Value attributable to the Division on the preceding Valuation Date multiplied by that Division's net investment factor, ***plus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• that portion of net Premium received and allocated to the Division during the current Valuation Period, ***plus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• that portion of the value of the Loan Account Transferred to the Division upon repayment of a Policy loan during the current Valuation Period, ***plus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• any amounts Transferred by you to the Division from another Division during the current Valuation Period, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• any amounts Transferred by you from the Division to another Division during the current Valuation Period, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• that portion of any partial withdrawals deducted from the Division during the current Valuation Period, ***less***

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• that portion of any Account Value Transferred from the Division to the Loan Account during the current Valuation Period, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• that portion of fees due in connection with a partial withdrawal charged to the Division, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the pro-rata portion of the mortality and expense risk charge for each day in the Valuation Period, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if the first day of a Policy Month occurs during the current Valuation Period, that portion of the service charge for the Policy Month just beginning charged to the Division, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if the first day of a Policy Month occurs during the current Valuation Period, that portion of the monthly risk charge for the Policy Month just beginning charged to the Division, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if the first day of a Policy Month occurs during the current Valuation Period, that portion of the mortality and expense risk charge for the Policy Month just ending charged to the Division, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if the first day of a Policy Month occurs during the current Valuation Period, that Division's portion of the cost for any riders and any extra risk charge if the Insured is in a rated class as specified in your Policy, for the Policy Month just beginning.

#### Net Investment Factor
The net investment factor for each Division for any Valuation Period is determined by dividing (1) by (2) where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

is the net result of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the net asset value of a Fund share held in the Division determined as of the end of the current Valuation Period, ***plus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the per share amount of any dividend or other distribution declared on Fund shares held in the Division if the "ex-dividend" date occurs during the current Valuation Period, ***plus or minus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a per share credit or charge with respect to any taxes incurred by or reserved for, or paid by us if not previously reserved for, during the current Valuation Period which are determined by us to be attributable to the operation of the Division; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

is the net result of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the net asset value of a Fund share held in the Division determined as of the end of the preceding Valuation Period, ***plus or minus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a per share credit or charge with respect to any taxes incurred by or reserved for, or paid by us if not previously reserved for, during the preceding Valuation Period which are determined by us to be attributable to the operation of the Division.

The net investment factor may be greater or less than or equal to one. Therefore, the Unit Value may increase, decrease or remain unchanged.

The net asset value reflects the investment advisory fees and other expenses that are deducted from the assets of each Fund. These fees and expenses are not fixed or specified under the terms of the Policy, may differ between Funds, and may vary from year to year. Fund fees and expenses are described in each Fund prospectus.

The Fixed Account Value is equal to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Premiums, less expense charges, allocated to the Fixed Account; ***plus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Sub-Account Value transferred to the Fixed Account; ***plus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Interest credited to the Fixed Account; ***minus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The portion of any accrued policy fees and charges allocated to the Fixed Account; ***minus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Partial withdrawals from the Fixed Account including any applicable partial withdrawal charges; ***minus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Loans from the Fixed Account; ***minus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Transfers from the Fixed Account, including any applicable transfer charges

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

During any Policy Month the Fixed Account Value will be calculated on a consistent basis. For purposes of crediting interest, Policy value deducted, transferred or withdrawn from the Fixed Account is accounted for on a first in first out basis.

The mortality and expense risk charge for the Valuation Period is the annual mortality and expense risk charge divided by 365 multiplied by the number of days in the Valuation Period.

#### Splitting Units
We reserve the right to split or combine the value of Units. In effecting any such change, strict equity will be preserved and no such change will have a material effect on the benefits or other provisions of your Policy.

#### STANDARD DEATH BENEFITS

#### Death Benefit
If your Policy is in force at the time of the Insured's death, we will pay the Beneficiary an amount based on the death benefit option you select once we have received Due Proof of the Insured's death. The amount payable will be:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the amount of the selected death benefit option, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the value of any Policy Debt on the date of the Insured's death, ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• any accrued and unpaid Policy charges.

We will pay this amount to the Beneficiary in one lump sum, unless the Beneficiary and we agree on another form of settlement. We will pay interest, at a rate not less than that required by law, on the amount of Death Benefit Proceeds, if payable in one lump sum, from the date of the Insured's death to the date of payment.

In order to meet the definition of life insurance under the Code, section 7702 of the Code defines alternative testing procedures for the minimum death benefit under a Policy. See "Federal Income Tax Considerations — Tax Status of the Policy," below. Your Policy must qualify under the Cash Value Accumulation Test ("CVAT").

Under the CVAT procedures, there is a minimum death benefit required at all times equal to your Account Value multiplied by some pre-determined factor. The factors used to determine the minimum death benefit vary by age. The factors (expressed as percentages) for the CVAT are set forth in your Policy.

The Policy has two death benefit options.

***Option 1.*** The "Level Death" Option. Under this option, the death benefit is —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Policy's Total Face Amount on the date of the Insured's death less any partial withdrawals; ***or, if greater,***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Account Value on the date of death multiplied by the applicable factor shown in the table set forth in your Policy.

This death benefit option should be selected if you want to minimize your cost of insurance (monthly risk charge).

***Option 2.*** The "Coverage Plus" Option. Under this option, the death benefit is —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the sum of the Total Face Amount and Account Value of the Policy on the date of the Insured's death less any partial withdrawals; ***or, if greater,***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Account Value on the date of death multiplied by the applicable factor shown in the table set forth in your Policy.

This death benefit option should be selected if you want to maximize your death benefit.

Your Account Value and death benefit fluctuate based on the performance of the investment options you select and the expenses and deductions charged to your account. See the "Account Value" and "Charges and Deductions" sections of the Prospectus.

There is no minimum death benefit guarantee associated with this Policy.

#### Changes in Death Benefit Option
After the first Policy Year, but not more than once each Policy Year, you may change the death benefit option by Request. Any change will be effective on the first day of the Policy Month following the date we approve your Request. A maximum administrative fee of $100 will be deducted from your Account Value each time you change your death benefit option.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

A change in the death benefit option will not change the amount payable upon the death of the Insured on the date of change. Any change is subject to the following conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If the change is from option 1 to option 2, the new Total Face Amount, at the time of the change, will equal the prior Total Face Amount less the Account Value. Evidence of insurability may be required.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If the change is from option 2 to option 1, the new Total Face Amount, at the time of the change, will equal the prior Total Face Amount plus the Account Value.

#### Changes in Total Face Amount
You may increase or decrease the Total Face Amount of your Policy at any time within certain limits.

#### Minimum Changes
Each increase or decrease in the Total Face Amount must be at least $25,000. We reserve the right to change the minimum amount by which you may change the Total Face Amount.

#### Increases
To Request an increase, you must provide satisfactory evidence of the Insured's insurability. Once approved by us, an increase will become effective on the Policy Anniversary following our approval of your Request, subject to the deduction of the first Policy Month's monthly risk charge, service charge, any extra risk charge if the Insured is in a rated class and the cost of any riders.

Each increase to the Total Face Amount is considered to be a new segment to the Policy. When an increase is approved, Premium is allocated against the original Policy segment up to the seven-pay Premium limit established on the Issue Date. Any excess Premium is then allocated toward the new segment. Each segment will have a separate target Premium associated with it. The expense charge applied to Premium is higher up to target and lower for Premium in excess of the target as described in detail in the "Charges and Deductions" section of this Prospectus. The expense charge formula will apply to each segment based on the target Premium for that segment. In addition, each segment will have a new incontestability period and suicide exclusion period as described in the "Other Provisions and Benefits" section of this Prospectus.

#### Decreases
A decrease will become effective at the beginning of the next Policy Month following our approval of your Request. The Total Face Amount after the decrease must be at least $100,000.

For purposes of the incontestability provision of your Policy, any decrease in Total Face Amount will be applied in the following order:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• first, to the most recent increase;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• second, to the next most recent increases, in reverse chronological order; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• finally, to the initial Total Face Amount.

#### OPTIONAL BENEFITS UNDER THE POLICY
**In addition to the standard death benefits associated with your Policy, other optional benefits may also be available to you. The following table summarizes information about these optional benefits. Information about the fees associated with each benefit included in the table may be found in the Fee Table.**

---

| | |
|:---|:---|
| **Name of Benefit**  | **Purpose**  |
| **Term Life Insurance Rider** | To provide for level term insurance on the life of the Insured. &nbsp;&nbsp;&nbsp; The Term Life Insurance Rider:<br> • Can only be added at the time of Policy issue<br>• Is only available should the purchaser satisfy certain criteria <sup>(1)</sup> at the time of purchase<br>|

---

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

---

| | | |
|:---|:---|:---|
| **Name of Benefit**  | **Purpose**  | **Description of Restrictions/Limitations**  |
| **Change of Insured Endorsement** | Allows the Owner to change the named Insured under the Policy. | &nbsp;&nbsp;&nbsp; The change of insured endorsement is:<br> • Not available to individual Owners.<br>• Can only be added at the time of Policy issue<br>|

---

<sup>(1)</sup> <br>

*The criteria referenced herein is described further in the second paragraph under the heading "Term Life Insurance Rider" below.*

The following supplemental benefits available through riders and endorsements may be available to be added to your Policy. Monthly charges, if applicable, for these riders and endorsements will be deducted from your Policy Value as part of the monthly deduction. See "Monthly Deduction." The Term Life Insurance Rider (i) can only be added at the time of Policy issue and (ii) the purchaser must satisfy certain criteria such as the number of Policies it expects to purchase and the expected aggregate Total Face Amount under all such Policies.

The Change of Insured Endorsement (i) is not available to individual Owners, and (ii) can only be added at the time of Policy issue, as further discussed below under Change of Insured Endorsement (not available to individual Owners). Please ask your Protective Life agent for further information, or contact the Home Office.

***Term Life Insurance Rider.*** This rider provides term life insurance on the Insured. Coverage is renewable annually until the Insured's Attained Age 121. The amount of coverage provided under this rider varies from month to month as described below. We will pay the rider's death benefit to the Beneficiary when we receive Due Proof of death of the Insured while this rider is in force.

We offer this rider in circumstances that result in the savings of sales and distribution expenses and administrative costs. To qualify, a corporation, employer, or other purchaser must satisfy certain criteria such as, for example, the number of Policies it expects to purchase and the expected Face Amount under all such Policies. Generally, the sales contacts and effort and administrative costs per Policy depend on factors such as the number of Policies purchased by a single Owner, the purpose for which the Policies are purchased, and the characteristics of the proposed Insureds. The amount of reduction and the criteria for qualification are related to the sales effort and administrative costs resulting from sales to a qualifying Owner. The Company from time to time may modify on a uniform basis both the amounts of reductions and the criteria for qualification. Reductions in these charges will not be unfairly discriminatory against any person, including the affected Owners funded by the Series Account.

The option you choose under the rider must at all times be the same as the option you have chosen for your Policy. The rider's death benefit will be determined at the beginning of each Policy Month in accordance with one of those options. For each of the options, any outstanding Policy Debt will reduce your death benefit.

If you purchase this rider, the Total Face Amount, as selected by the Owner, will be the sum of the Base Policy Face Amount and the amount of coverage provided by this rider (the "Term Life Insurance Rider Face Amount"). The Owner elects the Total Face Amount and the applicable percentage of Term Life Insurance Rider Face Amount which ranges from 10% to 90% of the Total Face Amount.

The amount of the Rider Death Benefit depends on the death benefit option that applies under your Policy. The Rider Death Benefit will be determined on each Monthly Anniversary Day in accordance with one of those options. While this rider is in force, the Rider Death Benefit is included in the Death Benefit payable under the Policy and will at all times be the same as the option you have chosen for your Policy.

*Option 1: Level Death*

The Rider Death Benefit will be:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the greater of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

the Total Face Amount shown on the Policy Schedule, less any partial withdrawals; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

the Cash Value on the Insured's date of death multiplied by the applicable Factor shown in the Table on the Policy Schedule and based on the age of the Insured on date of death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• less the greater of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

the Base Policy Face Amount shown on the Policy Schedule; or

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

the Policy Value of the Policy.

*Option 2: Coverage Plus*

The Rider Death Benefit will be:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the greater of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

the Total Face Amount shown on the Policy Schedule, plus the Policy Value Account on the Insured's date of death; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

the Cash Value on the Insured's date of death multiplied by the applicable Factor shown in the Table on the Policy Schedule based on the age of the Insured at date of death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• less

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

the Base Policy Face Amount shown on the Policy Schedule; plus

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

the Policy Value of the Policy.

If the Total Face Amount is changed based on the Request of the Owner to change the Death Benefit Option, then the Base Policy Face Amount and the Term Life Insurance Rider Face Amount will be changed proportionally to the change in the Total Face Amount.

If you purchase this rider, the sales load will be proportionately lower as a result of a reduction in commission payments. Commissions payable to sales representatives for the sale of the Policy are calculated based on the total premium payments. As a result, this rider generally is not offered in connection with any Policy with annual premium payments of less than $100,000, except for policies issued on a guaranteed issue basis. In our discretion, we may decline to offer this rider or refuse to consent to a proposed allocation of coverage between a Policy and term rider.

If this rider is offered, the commissions will vary depending on the allocation of your coverage between the Policy and the term rider. The same initial Death Benefit will result in the highest commission when there is no term rider, with the commission declining as the portion of the Death Benefit coverage allocated to the term rider increases. Thus, the lowest commission amount is payable, and the lowest amount of sales load deducted from your premiums will occur, when the maximum term rider is purchased.

This rider will terminate upon the earliest of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Request by the Owner;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The date the Policy is surrendered or coverage has ceased; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The death of the Insured.

The fees and rider are subject to the terms and conditions contained in the "Fees and Charges" provision in the Policy and are described in detail in the Charges and Deductions section of this Prospectus, where applicable.

The calculation of the fees and charges described in detail in the Charges and Deductions section of this Prospectus are modified as follows if this rider is elected:

***Cost of Insurance under the Term Life Insurance Rider.*** While this rider is in force, the Death Benefit described in the Policy includes the Rider Death Benefit. The cost of insurance for the Policy and this rider is calculated as follows and there is no additional cost of insurance charge for this rider.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.<br>

The Death Benefit divided by the death benefit interest rate factor as shown on the Policy Schedule, less the Policy Value Account on each Monthly Anniversary, multiplied by the current monthly risk rate for the Insured's Attained Age; plus

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.<br>

The monthly administration charge.

If there has been an increase or decrease in the Death Benefit during the Policy Year, the cost of insurance calculation will be adjusted accordingly to reflect the change.

***Expense Charge under the Term Life Insurance Rider.*** While this rider is in force, a reduction of the current expense charge assessed will be made in proportion to the applicable percentage of the Term Life Insurance Rider Face Amount which is equal to the Term Life Insurance Rider Face Amount divided by the Total Face Amount. The expense charge assessed will not exceed the maximum expense charge shown on the Policy Schedule. The Return of Expense Charge Benefit as described in the "Return of Expense Charge Benefit" section in this Prospectus

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

will be calculated for the current expense charge as assessed, as described above, when this rider is elected. The Return of Expense Charge Schedule is shown on the Policy Schedule.

***Mortality and Expense Charges under the Term Life Insurance Rider.*** While this rider is in force, a reduction of the current mortality and expense charges assessed will be based on the applicable percentage of the Term Life Insurance Rider Face Amount which is equal to the Term Life Insurance Rider Face Amount divided by the Total Face Amount. The mortality and expense charges assessed per year will be determined by us but will not exceed 0.90% annually.

<u>Example of the Operation of the Term Life Insurance Rider.</u>

The Term Life Insurance Rider — if purchased with the Base Policy — will not impact the Death Benefit provided by the Total Face Amount, but will cause a reduction in the expense charges applied against the Policy Value. This reduction in charges will provide for higher Policy Values than if no Term Life Insurance Rider were elected. For example, if the Term Life Insurance Rider Face Amount is equal to $25,000 and the Total Face Amount equals $100,000, there will be a 25% reduction in the assessed expense charge. Similarly, there is a reduction of the current Mortality and Expense Charges, down to 0.10% when the maximum percentage of Term Life Insurance Rider Face Amount is utilized. Accordingly, for a purchase of $100,000 of life insurance coverage ($75,000 Base and $25,000 Term), Death Benefits over the life of the Policy due to the expense charge reductions may exceed the Death Benefits provided if no Term Rider was purchased and the $100,000 coverage was provided solely under the Base Policy.

***Change of Insured Endorsement (not available to Individual Owners).*** This endorsement permits you to change the Insured under your Policy or any Insured that has been named by virtue of this endorsement. Before we change the Insured you must provide us with (1) a written Request in Good Order for the change signed by you and approved by us; (2) evidence of Insurability for the new Insured; (3) evidence that there is an insurable interest between you and the new Insured; (4) evidence that the new Insured's age, at the nearest birthday, is under 70 years; and (5) evidence that the new Insured was born prior to the Policy Effective Date. We may charge a fee for administrative and underwriting expenses when you change the Insured. The minimum charge is $100 per change and the maximum charge is $400 per change. When a change of Insured takes effect, premiums will be based on the new Insured's age, sex, mortality class and the premium rate in effect on the Change of Insured Date, which is the Monthly Anniversary on or following the date of approval by the Company of the new Insured. See also "Tax Considerations — Change of Insured Endorsement." The monthly risk rates will be based on the new Insured's age and sex as of the Policy Date and the premium class as of the Change of Insured Date. The maximum monthly risk rates are shown on the updated Policy Schedule and are based on the Mortality Table as shown on the updated Policy Schedule, age nearest birthday. The Company may charge a lower monthly risk rate than shown on the Policy Schedule. The Total Face Amount of the Policy will not change on the Change of Insured Date.

#### TRANSFERS
Upon receipt of Written Notice in Good Order to the Company at the Corporate Headquarters you may transfer the Fixed Account Value to the Series Account or the Series Account Value to the Fixed Account subject to certain restrictions described below. Transfer requests received at the Home Office before 3:00 P.M. Central Time are processed as of the Valuation Date the request is received. Requests received in Good Order at or after 3:00 P.M. Central Time are processed as of the next Valuation Date.

#### Dollar Cost Averaging
By Request, you may elect dollar cost averaging in order to purchase Units of the Divisions over a period of time. There is no charge for this service.

Dollar cost averaging permits you to automatically Transfer a predetermined dollar amount, subject to our minimum, at regular intervals from any one or more designated Divisions to one or more of the remaining, then available Divisions. The Unit Value will be determined on the dates of the Transfers. You must specify the percentage to be Transferred into each designated Division. Transfers may be set up on any one of the following frequency periods: monthly, quarterly, semiannually, or annually. The Transfer will be initiated one frequency period following the date of your Request. We will provide a list of Divisions eligible for dollar cost averaging that may be modified from time to time. Amounts Transferred through dollar cost averaging are not counted against the 12 free Transfers allowed in a Policy Year. You may not participate in dollar cost averaging and the rebalancer option (described below) at the same time. Participation in dollar cost averaging does not assure a greater profit, or any profit, nor will it prevent or necessarily alleviate losses in a declining market. We reserve the right to modify, suspend, or terminate dollar cost averaging at any time.

#### Rebalancer Option
By Request, you may elect the rebalancer option in order to automatically Transfer Account Value among the Divisions on a periodic basis. There is no charge for this service. This type of transfer program automatically reallocates your

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

Account Value so as to maintain a particular percentage allocation among Divisions chosen by you. The amount allocated to each Division will grow or decline at different rates depending on the investment experience of the Divisions. Rebalancing does not change your Premium allocation unless that option is checked on the rebalancer Request. Your Premium allocation can also be changed by written Request at the address on the first page of this Prospectus.

You may Request that rebalancing occur one time only, in which case the Transfer will take place on the date of the Request. This Transfer will count as one Transfer towards the 12 free Transfers allowed in a Policy Year.

You may also choose to rebalance your Account Value on a quarterly, semiannual, or annual basis, in which case the first Transfer will be initiated one frequency period following the date of your Request. On that date, your Account Value will be automatically reallocated to the selected Divisions. Thereafter, your Account Value will be rebalanced once each frequency period. In order to participate in the rebalancer option, your entire Account Value must be included. Transfers made with these frequencies will not count against the 12 free Transfers allowed in a Policy Year.

You must specify the percentage of Account Value to be allocated to each Division and the frequency of rebalancing. You may terminate the rebalancer option at any time by Request.

You may not participate in the rebalancer option and dollar cost averaging at the same time. Participation in the rebalancer option does not assure a greater profit, or any profit, nor will it prevent or necessarily alleviate losses in a declining market. The Company reserves the right to modify, suspend, or terminate the rebalancer option at any time.

#### Transfers Among Divisions
Subject to our rules as they may exist from time to time, you may at any time after the Free-Look Period Transfer to another Division all or a portion of the Account Value allocated to a Division. We will make Transfers pursuant to a Request.

Transfers may be Requested by indicating the Transfer of either a specified dollar amount or a specified percentage of the Division's value from which the Transfer will be made.

Transfer privileges are subject to our consent. We reserve the right to impose limitations on Transfers, including, but not limited to: (1) the minimum amount that may be Transferred; and (2) the minimum amount that may remain in a Division following a Transfer from that Division.

In addition, we do not intend to enforce restrictions on Transfers set forth in your Policy except in cases of identified market timing unless the Sub-Account has additional restrictions that are noted in the respective Fund's prospectus. See "Market Timing & Excessive Trading" below.

A fee of $10 per Transfer will apply for all Transfers in excess of 12 made in a Policy Year. We may increase or decrease the Transfer charge; however, it is guaranteed to never exceed $10 per Transfer. All Transfers Requested on the same Business Day will count as only one Transfer toward the 12 free Transfers. The Transfer of your Initial Premium from the Money Market Sub-Account to your selected Divisions does not count toward the 12 free Transfers. Likewise, any Transfers under dollar cost averaging or periodic rebalancing of your Account Value under the rebalancer option do not count toward the 12 free Transfers (a one-time rebalancing, however, will be counted as one Transfer).

If a Fund elects to liquidate its assets, the Division that invests in such Fund will be closed to new investments, which means Owners will not be permitted to allocate additional amounts (either through contributions or Transfers) to the Division that invests in such Fund. If you have any assets invested in the Division that invests in such Fund subsequent to the date of liquidation, such assets will be involuntarily redeemed and invested in the Money Market Sub-Account. If you are utilizing a custom transfer feature, such as dollar cost averaging or rebalancer, and do not make alternate arrangements prior to the date of liquidation, any assets invested in, or allocations made to, such liquidated fund will be invested in the Money Market Sub-Account. Any Transfers from the Division that invests in a Fund that is to be liquidated to another available Division will not count as one of the 12 free Transfers you are entitled to during each Policy Year.

#### Fixed Account Transfers
Transfers into the Fixed Account are limited to once every 60 days. If the Company has imposed a limit on the amount that can be allocated to the Fixed Account, then your Transfer will be rejected if it would cause the value of the Fixed Account to exceed such limit. Transfers from the Fixed Account may only be made once per year. The maximum to be transferred out will be the greater of 25% of your balance in the Fixed Account or the amount of the Transfer in the previous 365 day period.

#### Market Timing & Excessive Trading
Frequent Transfers may involve an effort to take advantage of the possibility of a lag between a change in the value of an underlying Fund's securities and the reflection of that change in the Fund's share price. This strategy, sometimes

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

referred to as "market timing," involves an attempt to buy shares of a Fund at a price that does not reflect the current market value of the securities of the Fund, and then to realize a profit when the Fund shares are sold the next Valuation Date or thereafter.

When you make a Transfer Request among the Funds, your request triggers the purchase and redemption of Fund shares. Frequent Transfers cause frequent purchases and redemptions of Fund shares. Frequent purchases and redemptions of Fund shares can cause adverse effects for a Fund, Fund shareholders, the Sub-Account, other Owners, beneficiaries, annuitants, or owners of other variable contracts we issue that invest in the Sub-Account. Frequent Transfers can result in the following adverse effects:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Increased brokerage, trading and transaction costs;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Disruption of planned investment strategies;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Forced and unplanned liquidation and Fund turnover;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lost opportunity costs; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Large asset swings that decrease the Fund's ability to provide maximum investment return to all Owners.

In order to try to protect Owners and the Funds from the potential adverse effects of frequent Transfer activity, we have implemented certain market timing policies and procedures (the "Market Timing Procedures"). Our Market Timing Procedures are designed to detect and prevent frequent, short-term Transfer activity that may adversely affect the Funds, Fund shareholders, the Sub-Account, other Owners, beneficiaries, annuitants and owners of other variable contracts we issue that invest in the Sub-Account. We discourage frequent Transfers of Account Value between the Sub-Accounts.

We monitor Transfer activity in the Policy to identify frequent Transfer activity in any Policy. Our current Market Timing Procedures are intended to detect Transfer activity in which the Transfers exceed a certain dollar amount and a certain number of Transfers involving the same Funds within a specific time period. We regularly review transaction reports in an attempt to identify Transfers that exceed our established parameters. We do not include Transfers made pursuant to the dollar-cost averaging and Fund rebalancing programs when monitoring for frequent Transfer activity.

When we identify Transfer activity exceeding our established parameters in a Policy or group of Policies that appear to be under common control, we suspend non-written methods of requesting Transfers for that Policy or group of Policies. All Transfer Requests for the affected Policy or group of Policies must be in writing. We notify the affected Owner(s) in writing of these restrictions.

In addition to our Market Timing Procedures, the Funds may have their own market timing policies and restrictions. While we reserve the right to enforce the Funds' policies and procedures, Owners and other persons with interests under the Policy should be aware that we may not have the contractual authority or the operational capacity to apply the market timing policies and procedures of the Funds, except that, under SEC rules, we are required to: (1) enter into a written agreement 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 (2) execute instructions from the Fund to restrict or prohibit further purchases or Transfers by specific Owners who violate the market timing policies established by the Fund.

Some of the Funds have reserved the right to temporarily or permanently refuse payments or Transfer Requests from us if, in the judgment of the Fund's investment adviser, the Fund would be unable to invest effectively in accordance with its investment objective or policies, or would otherwise potentially be adversely affected. To the extent permitted by law, we reserve the right to delay or refuse to honor a Transfer Request, or to reverse a Transfer at any time we are unable to purchase or redeem shares of any of the Funds because of the Fund's refusal or restriction on purchases or transfers between impacted Funds. We will notify the Owner(s) of any refusal or restriction on a purchase or transfer by a Fund relating to that Owner's Transfer Request. Some Funds also may impose redemption fees on short-term trading (i.e., redemptions of mutual fund shares within a certain number of business days after purchase). We reserve the right to implement, administer, and collect any redemption fees imposed by any of the Funds. You should read the prospectus of each Fund for more information about its ability to refuse or restrict purchases or transfers between impacted Funds of its shares, which may be more or less restrictive than our Market Timing Procedures and those of other Funds, and to impose redemption fees.

We apply our Market Timing Procedures consistently to all Owners without special arrangement, waiver or exception. We reserve the right to change our Market Timing Procedures at any time without prior notice as we deem necessary or appropriate to better detect and deter potentially harmful frequent Transfer activity, to comply with state or federal regulatory requirements, or both. We may change our parameters to monitor for different dollar amounts, number of Transfers, time period of the Transfers, or any of these.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

Owners seeking to engage in frequent Transfer activity may employ a variety of strategies to avoid detection. Our ability to detect and deter such Transfer activity is limited by operational systems and technological limitations.

Furthermore, the identification of Owners determined to be engaged in transfer activity that may adversely affect others involves judgments that are inherently subjective. Accordingly, despite our best efforts, we cannot guarantee that our Market Timing Procedures will detect or deter every potential market timer. In addition, because other insurance companies, retirement plans, or both may invest in the Funds, we cannot guarantee that the Funds will not suffer harm from frequent transfer activity in contracts or policies issued by other insurance companies or by retirement plan participants.

#### Dollar Cost Averaging
By Request, you may elect dollar cost averaging in order to purchase Units of the Divisions over a period of time. There is no charge for this service.

Dollar cost averaging permits you to automatically Transfer a predetermined dollar amount, subject to our minimum, at regular intervals from any one or more designated Divisions to one or more of the remaining, then available Divisions. The Unit Value will be determined on the dates of the Transfers. You must specify the percentage to be Transferred into each designated Division. Transfers may be set up on any one of the following frequency periods: monthly, quarterly, semiannually, or annually. The Transfer will be initiated one frequency period following the date of your Request. We will provide a list of Divisions eligible for dollar cost averaging that may be modified from time to time. Amounts Transferred through dollar cost averaging are not counted against the 12 free Transfers allowed in a Policy Year. You may not participate in dollar cost averaging and the rebalancer option (described below) at the same time. Participation in dollar cost averaging does not assure a greater profit, or any profit, nor will it prevent or necessarily alleviate losses in a declining market. We reserve the right to modify, suspend, or terminate dollar cost averaging at any time.

#### Rebalancer Option
By Request, you may elect the rebalancer option in order to automatically Transfer Account Value among the Divisions on a periodic basis. There is no charge for this service. This type of transfer program automatically reallocates your Account Value so as to maintain a particular percentage allocation among Divisions chosen by you. The amount allocated to each Division will grow or decline at different rates depending on the investment experience of the Divisions. Rebalancing does not change your Premium allocation unless that option is checked on the rebalancer Request. Your Premium allocation can also be changed by written Request at the address on the first page of this Prospectus.

You may Request that rebalancing occur one time only, in which case the Transfer will take place on the date of the Request. This Transfer will count as one Transfer towards the 12 free Transfers allowed in a Policy Year.

You may also choose to rebalance your Account Value on a quarterly, semiannual, or annual basis, in which case the first Transfer will be initiated one frequency period following the date of your Request. On that date, your Account Value will be automatically reallocated to the selected Divisions. Thereafter, your Account Value will be rebalanced once each frequency period. In order to participate in the rebalancer option, your entire Account Value must be included. Transfers made with these frequencies will not count against the 12 free Transfers allowed in a Policy Year.

You must specify the percentage of Account Value to be allocated to each Division and the frequency of rebalancing. You may terminate the rebalancer option at any time by Request.

You may not participate in the rebalancer option and dollar cost averaging at the same time. Participation in the rebalancer option does not assure a greater profit, or any profit, nor will it prevent or necessarily alleviate losses in a declining market. The Company reserves the right to modify, suspend, or terminate the rebalancer option at any time.

#### SURRENDERS AND WITHDRAWALS

#### Surrenders
You may surrender your Policy for its Cash Surrender Value at any time while the Insured is living. If you do, the insurance coverage and all other benefits under the Policy will terminate. To surrender your Policy, contact us at the address or telephone number shown on the first page of this Prospectus. We will send you the paperwork necessary for you to Request the surrender of your Policy. The proceeds of a surrender will be payable within seven days of our receipt of the completed Request.

We will determine your Cash Surrender Value as of the end of the first Valuation Date after we receive your Request for surrender.

You may borrow from us using your Account Value as collateral.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

A surrender may have tax consequences, including a possible 10% additional tax. See "Federal Income Tax Considerations — Tax Treatment of Policy Benefits," below.

#### Return of Expense Charge Benefit
If the Policy is surrendered for the Surrender Benefit within the first 7 Years from the Policy Date, the Company will return a percentage of the expense charge to the Owner. The Return of Expense Charge Benefit is calculated by applying a percentage of the Account Value on the date the surrender Request is received at the Administrative Office. The Return of Expense Charge Benefit will equal the percentage of expense charge paid plus 1% in Policy Year 1, and will then be reduced by a proportional amount in each Policy Year thereafter with it equaling 1% in Policy Year 7. Beginning in Policy Year 8 and all subsequent Policy Years, the Return of Expense Charge Benefit will be 0%.

The Return of Expense Charge Benefit is not available if the Policy is surrendered under the terms of Section 1035 of the Code and is not calculated for a Policy loan, partial withdrawal or when coverage under the Policy lapses.

The Return of Expense Charge Benefit creates a General Account obligation of the Company. The Return of Expense Charge Benefit is payable to the Owner. The Company may reduce or eliminate any Return of Expense Charge Benefit when there is a change of Owner or an assignment of the Policy.

The following examples demonstrate the Return of Expense Charge Benefit. They assume you have a Policy Value Account of $10,000, have not taken any loans, and have not elected the Term Life Insurance Rider.

Example 1: Policy Year 1

Formulas:

Return of Expense Charge Benefit (Expense Charge % + 1%) = 7% (6% + 1%)

Policy Value Account = $10,000

Return of Expense Charge Benefit $ in Year 1 = $700 ($10,000 x 7%)

Example 2: Policy Year 5

Formulas:

Return of Expense Charge Benefit = 3% (7% - 4/6 x 6%)

(proportional decrease from 7% in Year 1 to 1% in Year 7)

Policy Value Account = $10,000

Return of Expense Charge Benefit $ in Year 5 = $300 ($10,000 x 1%)

#### Partial Withdrawal
You may Request a partial withdrawal of Account Value at any time while the Policy is in force. The amount of any partial withdrawal must be at least $500 and may not exceed 90% of your Account Value less the value of the Loan Account. A partial withdrawal fee will be deducted from your Account Value for all partial withdrawals after the first made during the same Policy Year. This administrative fee is guaranteed to be no greater than $25. To Request a partial withdrawal, contact us at the address or telephone number shown on the first page of this prospectus. We will send you the paperwork necessary for you to request a withdrawal from your Policy. **The proceeds of any such partial withdrawal will be payable within seven days of our receipt of the completed Request.**

Your Account Value will be reduced by the amount of a partial withdrawal. The amount of a partial withdrawal will be withdrawn from the Divisions in proportion to the amounts in the Divisions bearing on your Account Value. You cannot repay amounts taken as a partial withdrawal. Any subsequent payments received by us will be treated as additional Premium payments and will be subject to our limitations on Premiums.

A partial withdrawal may have tax consequences, including a possible 10% additional tax if withdrawn before age 59½ if your Policy is a MEC. See "Federal Income Tax Considerations — Tax Treatment of Policy Benefits," below.

#### POLICY LOANS

#### Policy Loans
After this Policy has been in force for 3 years, the Owner may Request a Policy loan of up to 90% of your Account Value, decreased by the amount of any outstanding Policy Debt on the date the Policy loan is made. When a Policy loan is made, a portion of your Account Value equal to the amount of the Policy loan will be allocated to the Loan Account

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

as collateral for the loan. This amount will not be affected by the investment experience of the Series Account while the loan is outstanding and will be subtracted from the Divisions in proportion to the amounts in the Divisions bearing on your Account Value. The minimum Policy loan amount is $500.

During the first 5 years subsequent to the issuance of the Policy, the Owner is prohibited from undertaking a pattern of borrowing that is likely to require all or a substantial part of the cash values to be pledged as security against repayment of such loans unless the borrowing was incurred because of an unforeseen increase in financial obligations.

The interest rate on the Policy loan will be determined annually, using a simple interest formula, at the beginning of each Policy Year. Specific loan interest rate information can be obtained by calling 888-353-2654. That interest rate will be guaranteed for that Policy Year and will apply to all Policy loans outstanding during that Policy Year. Interest is due and payable on each Policy Anniversary. Interest not paid when due will be added to the principal amount of the loan and will bear interest at the loan interest rate.

Presently, the maximum interest rate for Policy loans is the Moody's Corporate Bond Yield Average — Monthly Average Corporates, which is published by Moody's Investor Service, Inc. If the Moody's Corporate Bond Yield Average ceases to be published, the maximum interest rate for Policy loans will be derived from a substantially similar average adopted by your state's Insurance Commissioner.

We must reduce our Policy loan interest rate if the maximum loan interest rate is lower than the loan interest rate for the previous Policy Year by one-half of one percent or more.

We may increase the Policy loan interest rate but such increase must be at least one-half of one percent. No increase may be made if the Policy loan interest rate would exceed the maximum loan interest rate.

We will send you advance notice of any increase in the Policy loan rate.

Interest will be credited to amounts held in the Loan Account using a compound interest formula. The rate will be no less than the Policy loan interest rate then in effect less a maximum of 0.9%.

All payments we receive from you will be treated as Premium payments unless we have received notice, in form satisfactory to us, that the funds are for loan repayment. If you have a Policy loan, it is generally advantageous to repay the loan rather than make a Premium payment because Premium payments incur expense charges whereas loan repayments do not. Loan repayments will first reduce the outstanding balance of the Policy loan and then accrued but unpaid interest on such loans. We will accept repayment of any Policy loan at any time while the Policy is in force. Amounts paid to repay a Policy loan will be allocated to the Divisions in accordance with your allocation instructions then in effect at the time of repayment. Any amount in the Loan Account used to secure the repaid loan will be allocated back to the Divisions.

A Policy loan, whether or not repaid, will affect the Death Benefit Proceeds, payable upon the Insured's death, and the Account Value because the investment results of the Divisions do not apply to amounts held in the Loan Account. The longer a loan is outstanding, the greater the effect is likely to be, depending on the investment results of the Divisions while the loan is outstanding. The effect could be favorable or unfavorable.

#### LAPSE AND REINSTATEMENT

#### Lapse and Continuation of Coverage
If you cease making Premium payments, coverage under your Policy and any riders to the Policy will continue until your Account Value, less any Policy Debt, is insufficient to cover the monthly deduction. When that occurs, the grace period will go into effect.

#### Grace Period
If the first day of a Policy Month occurs during the Valuation Period and your Account Value, less any Policy Debt, is not sufficient to cover the monthly deduction for that Policy Month, then your Policy will enter the grace period described below. If you do not pay sufficient additional Premiums during the grace period, your Policy will terminate without value.

The grace period will allow 61 days for the payment of Premium sufficient to keep the Policy in force. Any such Premium must be in an amount sufficient to cover deductions for the monthly risk charge, the service charge, the cost for any riders and any extra risk charge if the Insured is in a rated class for the next two Policy Months. Notice of Premium due will be mailed to your last known address or the last known address of any assignee of record at least 31 days before the date coverage under your Policy will cease. If the Premium due is not paid within the grace period, then the Policy and all rights to benefits will terminate without value at the end of the 61-day period. The Policy will continue to remain in force during this grace period. If the Death Benefit Proceeds become payable by us during the grace period, then any due and unpaid Policy charges will be deducted from the amount payable by us.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### Termination of Policy
Your Policy will terminate on the earliest of the date we receive your Request to surrender, the expiration date of the grace period due to insufficient value or the date of death of the Insured. Upon lapse or termination, the Policy no longer provides insurance benefits.

#### Reinstatement
This Policy may be reinstated, provided that the Policy has not been surrendered, and provided further that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• you make your reinstatement Request within three years from the date of termination;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• you submit satisfactory Evidence of Insurability to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• you pay an amount equal to the Policy charges which were due and unpaid at the end of the grace period;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• you pay an amount equal to three times the monthly cost of insurance charge as of the date of reinstatement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• you repay or reinstate any Policy loan that was outstanding on the date coverage ceased, including interest at 6.00% per year compounded annually from the date coverage ceased to the date of reinstatement of your Policy.

A reinstated Policy's Face Amount may not exceed the Total Face Amount at the time of termination. Your Account Value on the reinstatement date will reflect:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Account Value at the time of termination; ***plus***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• net Premiums attributable to Premiums paid to reinstate the Policy; ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the monthly expense charge; ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the monthly cost of insurance charge applicable on the date of reinstatement; ***less***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the expense charge applied to Premium.

The effective date of reinstatement will be the date the application for reinstatement is approved by us.

#### DEFERRAL OF PAYMENT
We will usually pay any amount due from the Series Account within seven days after the Valuation Date following your Request giving rise to such payment or, in the case of death of the Insured, Due Proof of such death. Payment of any amount payable from the Series Account on death, surrender, partial withdrawal, or Policy loan may be postponed whenever:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the NYSE is closed other than customary weekend and holiday closing, or trading on the NYSE is otherwise restricted;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the SEC, by order, permits postponement for the protection of Owners; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• an emergency exists as determined by the SEC, as a result of which disposal of securities is not reasonably practicable, or it is not reasonably practicable to determine the value of the assets of the Series Account.

#### EMPLOYER-FINANCED INSURANCE PURCHASE ARRANGEMENTS — TAX AND OTHER LEGAL ISSUES
In addition to corporations and other employers, the Policy is also available for purchase by individuals whose employers will pay some or all of the Premiums due under the Policy pursuant to an *employer-financed insurance purchase arrangement*. In such cases, references in this prospectus to the "Owner" of the Policy will refer to the individual and, depending on the context, references to the "payment of premiums" will refer to payments to Empower under the Policy by the employer and/or by the employee.

Employers and employees contemplating the purchase of a Policy as a part of an *employer-financed insurance purchase arrangement* should consult qualified legal and tax counsel with regard to the issues presented by such a transaction. For this purpose, an *employer-financed insurance purchase arrangement* is a plan or arrangement which contemplates that an employer will pay one or more Premiums for the purchase of a Policy that will be owned, subject to certain restrictions, by an employee or by a person or entity designated by the employee.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

The general considerations applicable to such a purchase include the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

Payments by the employer under an *employer-financed insurance purchase arrangement* will only be deductible for income tax purposes when the payments are taxable to the employee with respect to whom they are made.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

The payment of some or all of the Premiums by the employer may create an ERISA welfare benefit plan which is subject to the reporting, disclosure, fiduciary and enforcement provisions of ERISA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.<br>

The payment of some or all of the Premiums by the employer will not prevent the Owner from being treated as the owner of the Policy for federal income tax purposes.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.<br>

Under some circumstances, the failure of the employer to make one or more of the planned Premiums under the Policy may cause a lapse of the Policy.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.<br>

An employee considering whether to participate in an *employer-financed insurance purchase arrangement* should consider whether the financial and tax benefits of the ownership of the Policy outweigh the costs, such as sales loads and cost of insurance charges that will be incurred as a result of the purchase and ownership of the Policy.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.<br>

An employee considering whether to participate in an *employer-financed insurance purchase arrangement* should consider whether the designation of another person or entity as the owner of the Policy will have adverse consequences under applicable gift, estate, or inheritance tax laws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.<br>

An employee considering whether to participate in an *employer-financed insurance purchase arrangement* should consider whether the financial performance of the Policy will support any planned withdrawals or borrowings under the Policy.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.<br>

In an employer-financed insurance purchase arrangement, the procedures described below in "Market Timing and Excessive Trading," which are designed to prevent or minimize market timing and excessive trading by Owners may, in certain circumstances, require us to perform standardized trade monitoring; in other circumstances such monitoring will be performed by the Fund. Certain Funds require us to provide reports of the Owner's trading activity, if prohibited trading, as defined by the Fund, is suspected. The determination of whether there is prohibited trading based on the Funds' definition of prohibited trading may be made by us or by the Fund. The Fund determines the restrictions imposed, which could be one of the four restrictions described in this prospectus or by restricting the Owner from making Transfers into the identified Fund for the period of time specified by the Fund.

#### REPORT TO OWNER
We will maintain all records relating to the Series Account and the Divisions and the Fixed Account. We will send you a report at least once each Policy Year within 30 days after a Policy Anniversary. The report will show current Account Value, current allocation in each Division, death benefit, Premiums paid, investment experience since your last report, deductions made since the last report, and any further information that may be required by laws of the state in which your Policy was issued. It will also show the balance of any outstanding Policy loans and accrued interest on such loans. There is no charge for this report.

In addition, we will send you the financial statements of the Funds and other reports as specified in the 1940 Act. We also will mail you confirmation notices or other appropriate notices of Policy transactions quarterly or more frequently within the time periods specified by law. Please give us prompt written notice of any address change. Please read your statements and confirmations carefully and verify their accuracy and contact us promptly with any questions.

#### TAX CONSIDERATIONS
The following summary provides a general description of the federal income tax considerations associated with the Policy and does not purport to be complete or to cover all situations. This discussion is *not* intended as tax advice. You should consult counsel or other competent tax advisers for more complete information. This discussion is based upon our understanding of the Internal Revenue Service's (the "IRS") current interpretation of current federal income tax laws. We make no representation as to the likelihood of continuation of the current federal income tax laws or of the current interpretations by the IRS. **We do not make any guarantee regarding the tax status of any Policy or any transaction regarding the Policy.**

The Policy may be used in various arrangements, including non-qualified deferred compensation or salary continuance plans, split dollar insurance plans, executive bonus plans, retiree medical benefit plans and others. The tax consequences of such plans may vary depending on the particular facts and circumstances of each individual arrangement. Therefore, if the use of the Policy in any such arrangement is contemplated, you should consult a qualified tax adviser for advice on the tax attributes and consequences of the particular arrangement.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### Tax Status of the Policy
A Policy has certain tax advantages when treated as a life insurance contract within the meaning of section 7702 of the Code. We believe that the Policy meets the section 7702 definition of a life insurance contract and will take whatever steps are appropriate and reasonable to attempt to cause the Policy to comply with section 7702. We reserve the right to amend the Policy to comply with any future changes in the Code, any regulations or rulings under the Code and any other requirements imposed by the IRS.

#### Diversification of Investments
Section 817(h) of the Code requires that the investments of each Division of the Series Account be "adequately diversified" in accordance with certain Treasury Department regulations. Disqualification of the Policy as a life insurance contract for failure to comply with the diversification requirements would result in the imposition on you of federal income tax at ordinary rates with respect to the earnings allocable to the Policy prior to the receipt of payments under the Policy. We believe that the Divisions will be adequately diversified.

#### Policy Owner Control
In connection with its issuance of temporary and proposed regulations under Section 817(h) in 1986, the Treasury Department announced that those regulations did not "provide guidance concerning the circumstances in which investor control of the investments of a segregated asset account may cause the investor (i.e., the Owner), rather than the insurance company to be treated as the owner of the assets in the account" (which would result in the current taxation of the income on those assets to the Owner). In Revenue Ruling 2003-91, the IRS provided such guidance by describing the circumstances under which the owner of a variable contract will not possess sufficient control over the assets underlying the contract to be treated as the owner of those assets for federal income tax purposes. Rev. Rul. 2003-91 states that the determination of whether the owner of a variable contract is to be treated as the owner of the assets held by the insurance company under the contract will depend on all of the facts and circumstances. We do not believe that your ownership rights under the Policy would result in your being treated as the Owner of the assets of the Policy under Rev. Rul. 2003-91. However, we do not know whether additional guidance will be provided by the IRS on this issue and what standards may be contained in such guidance. Therefore, we reserve the right to modify the Policy as necessary to attempt to prevent an Owner from being considered the owner of a pro rata share of the assets of the Policy.

The following discussion assumes that your Policy will qualify as a life insurance contract for federal income tax purposes.

#### Tax Treatment of Policy Benefits

#### Life Insurance Death Benefit Proceeds
In general, the amount of the Death Benefit Payable under your Policy is excludible from your Beneficiary's gross income under the Code.

If the death benefit is not received in a lump sum and is, instead, applied under a proceeds option agreed to by us and the Beneficiary, payments generally will be prorated between amounts attributable to the death benefit, which will be excludible from the Beneficiary's income, and amounts attributable to interest (occurring after the Insured's death), which will be includable in the Beneficiary's income.

#### Tax Deferred Accumulation
Any increase in your Account Value is generally not taxable to you. If you receive or are deemed to receive amounts from the Policy before the Insured dies, see the following section entitled "Distributions" for a more detailed discussion of the taxability of such payments.

Depending on the circumstances, any of the following transactions may have federal income tax consequences:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the exchange of a Policy for a life insurance, endowment or annuity contract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a change in the death benefit option;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a Policy loan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a partial withdrawal;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a complete surrender;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a change in the ownership of a Policy;

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a change of the named Insured; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• an assignment of a Policy.

In addition, federal, state and local transfer and other tax consequences of ownership or receipt of Death Benefit Proceeds will depend on your circumstances and those of the named Beneficiary. Whether partial withdrawals (or other amounts deemed to be distributed) constitute income subject to federal income tax depends, in part, upon whether your Policy is considered a MEC.

#### Surrenders
If you surrender your Policy, you will recognize ordinary income to the extent the Account Value exceeds the "investment in the contract," which is generally the total of Premiums and other consideration paid for the Policy, less all amounts previously received under the Policy to the extent those amounts were excludible from gross income.

#### Modified Endowment Contracts
Section 7702A of the Code treats certain life insurance contracts as MECs. In general, a Policy will be treated as a MEC if total Premiums paid at any time during the first seven Policy Years exceed the sum of the net level Premiums which would have been paid on or before that time if the Policy provided for paid-up future benefits after the payment of seven level annual Premiums ("seven-pay test"). In addition, a Policy may be treated as a MEC in other circumstances, e.g., if there is a "material change" to the Policy, if there is a reduction in benefits during the first seven years of the Policy (including a lapse and reinstatement in the first seven years of the Policy).

We will monitor your Premium payments and other Policy transactions and notify you if a payment or other transaction might cause your Policy to become a MEC. We will not invest any Premium or portion of a Premium that would cause your Policy to become a MEC without instruction to do so from you. We will promptly notify you or your agent of the excess cash received. We will not process the Premium payment unless we receive a MEC acceptance form or Policy change form within 48 hours of receipt of the excess funds. If paperwork is received that allows us to process the excess cash, the effective date will be the date of the new paperwork.

Further, if a transaction occurs which decreases the Total Face Amount of your Policy during the first seven years, we will retest your Policy, as of the date of its purchase, based on the lower Total Face Amount to determine compliance with the seven-pay test. Also, if a decrease in Total Face Amount occurs within seven years of a "material change," we will retest your Policy for compliance as of the date of the "material change." Failure to comply in either case would result in the Policy's classification as a MEC regardless of our efforts to provide a payment schedule that would not otherwise violate the seven-pay test.

The rules relating to whether a Policy will be treated as a MEC are complex and cannot be fully described in the limited confines of this summary. Therefore, you should consult with a competent tax adviser to determine whether a particular transaction will cause your Policy to be treated as a MEC.

#### Exchanges
Section 1035 of the Code provides that no gain or loss will be recognized on the exchange of one life insurance contract for another. Generally, a life insurance contract issued in an exchange for another life insurance contract is treated for purposes of qualification under section 7702 of the Code as a new issue as of the date of the exchange. A contract's status as a MEC cannot be changed as a result of an exchange. A MEC includes any life insurance contract that is received in exchange for a MEC.

#### Distributions

#### Distributions Under a Policy That Is Not a MEC
If your Policy is not a MEC, a distribution is generally treated first as a tax-free recovery of the "investment in the contract," and then as a distribution of taxable income to the extent the distribution exceeds the "investment in the contract." An exception is made for cash distributions that occur in the first fifteen (15) Policy Years as a result of a decrease in the death benefit or other change that reduces benefits under the Policy that are made for purposes of maintaining compliance with section 7702. Such distributions are taxed in whole or part as ordinary income (to the extent of any gain in the Policy) under rules prescribed in section 7702.

If your Policy is not a MEC, Policy loans and loans secured by the Policy are generally not treated as distributions. Such loans are instead generally treated as your indebtedness.

Finally, if your Policy is not a MEC, distributions (including distributions upon surrender), Policy loans and loans secured by the Policy are not subject to the ten percent additional tax applicable to distributions from a MEC.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

If a Policy lapses or is surrendered when a loan is outstanding, the Account Value of the Policy that served as collateral for, and repays, the outstanding loan will be treated as the proceeds of a surrender for purposes of determining whether any amounts are includable in the Owner's income. This treatment applies both under Policies that are not classified as MECs and under Policies that are classified as MECs. As a result, the amount of your taxable income could increase by some or all of the outstanding loan upon a lapse or surrender.

#### Distributions Under Modified Endowment Contracts
If treated as a MEC, your Policy will be subject to the following tax rules:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• First, partial withdrawals are treated as ordinary income subject to ordinary income tax up to the amount equal to the excess (if any) of your Account Value immediately before the distribution over the "investment in the contract" at the time of the distribution.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Second, Policy loans and loans secured by a Policy are treated as partial withdrawals and taxed accordingly. Any past-due loan interest that is added to the amount of the loan is treated as a loan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Third, a ten percent additional tax is imposed on that portion of any distribution (including distributions upon surrender), Policy loans, or loans secured by a Policy, that is included in income, except where the distribution or loan is made to a taxpayer that is a natural person, and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

is made when the taxpayer is age 59½ or older;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

is attributable to the taxpayer becoming disabled; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.<br>

is part of a series of substantially equal periodic payments (not less frequently than annually) for the duration of the taxpayer's life (or life expectancy) or for the duration of the longer of the taxpayer's or the Beneficiary's life (or life expectancies).

If the Owner assigns or pledges any portion of the Account Value (or agrees to assign or pledge any portion), such portion will be treated as a withdrawal for tax purposes. If the entire Account Value is assigned or pledged, subsequent increases in the Account Value are also treated as withdrawals for as long as the assignment or pledge remains in place. The Owner's investment in the contract is increased by the amount includible in income with respect to any assignment, pledge, or loan, though it is not affected by any other aspect of the assignment, pledge, or loan (including its release or repayment). Before assigning, pledging, or requesting a loan under a Policy treated as a MEC, an Owner should consult a tax advisor.

#### Multiple Policies
All MECs issued by us (or our affiliates) to you during any calendar year will be treated as a single MEC for purposes of determining the amount of a Policy distribution that is taxable to you.

#### Treatment When Insured Reaches Attained Age 121
As described above, when the Insured reaches Attained Age 121, we will issue you a "paid-up" life insurance Policy. We believe that the paid-up life insurance Policy will continue to qualify as a "life insurance contract" under the Code. However, there is some uncertainty regarding this treatment. It is possible, therefore, that you would be viewed as constructively receiving the Cash Surrender Value in the year in which the Insured attains age 121 and would realize taxable income at that time, even if the Death Benefit Proceeds were not distributed at that time. In addition, any outstanding Policy Debt will be repaid at that time. This repayment may be treated as a taxable distribution to you, if your contract is not a MEC. You may want to contact your tax adviser when the Insured reaches Attained Age 121.

The IRS has issued Revenue Procedure 2018-20 providing a safe harbor concerning the application of Sections 7702 and 7702A to life insurance contracts that have mortality guarantees based on the 2001 CSO Table or the 2017 CSO Table and which may continue in force after an insured attains age 100. If a contract satisfies all the requirements of Sections 7702 and 7702A using all of the Age 100 Safe Harbor Testing Method requirements set forth in Rev. Proc. 2018-20, the IRS will not challenge the qualification of that contract under Sections 7702 and 7702A. Rev. Proc. 2018-20 also states that "No adverse inference should be drawn with respect to the qualification of a contract as a life insurance contract under §7702, or its status as not a MEC under §7702A, merely by reason of a failure to satisfy all of the requirements of the Age 100 Safe Harbor."

#### Federal Income Tax Withholding
We are required to withhold 10% on that portion of a Policy distribution that is taxable, unless you direct us in writing not to do so at or before the time of the Policy distribution. As the Owner you are responsible for the payment of any taxes

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

and any 10% additional tax that may be due on Policy distributions. We may be required to withhold at a rate of 30% under the Foreign Account Tax Compliance Act ("FATCA") on certain distributions to foreign financial institutions and non-financial foreign entities holding accounts on behalf of and/or the assets of U.S. persons unless the foreign entities provide us with certain certifications regarding their status under FATCA on the applicable IRS forms. Payees with accounts in foreign financial institutions or non-financial foreign entities are advised to consult with a competent tax advisor regarding the application of FATCA to their purchase situation.

#### Actions to Ensure Compliance with the Tax Law
We reserve the right to increase the death benefit (which may result in larger charges under a Policy) or to take any other action deemed necessary to ensure the compliance of the Policy with the federal tax definition of a life insurance contract.

#### Trade or Business Entity Owns or Is Directly or Indirectly a Beneficiary of the Policy
Where a Policy is owned by other than a natural person, the Owner's ability to deduct interest on business borrowing unrelated to the Policy can be impacted as a result of its ownership of cash value life insurance. No deduction generally will be allowed for a portion of a taxpayer's otherwise deductible interest expense unless the Policy covers only one individual, and such individual is, at the time first covered by the Policy, a 20 percent owner of the trade or business entity that owns the Policy, or an officer, director, or employee of such trade or business.

Although this limitation generally does not apply to Policies held by natural persons, if a trade or business (other than one carried on as a sole proprietorship) is directly or indirectly the Beneficiary under a Policy (e.g., pursuant to a split-dollar agreement), the Policy will be treated as held by such trade or business. The effect will be that a portion of the trade or business entity's deduction for its interest expenses will be disallowed unless the above exception for a 20 percent owner, employee, officer or director applies.

In Revenue Ruling 2011-9, the IRS held that the status of an insured as an employee "at the time first covered" for purposes of Section 264(f) does not carry over from a contract given up in a Section 1035 tax-free exchange to a contract received in such an exchange. Therefore, the pro rata interest expense disallowance exception of Section 264(f)(4) does not apply to new Policies received in Section 1035 tax-free exchanges unless such Policies also qualify for the exception provided by Section 264(f)(4) of the Code.

The portion of the entity's interest deduction that is disallowed will generally be a pro rata amount which bears the same ratio to such interest expense as the taxpayer's average unborrowed cash value bears to the sum of the taxpayer's average unborrowed cash value and average adjusted bases of all other assets. Any corporate or business use of the life insurance should be carefully reviewed by your tax adviser with attention to these rules as well as any other rules and possible tax law changes that could occur with respect to corporate-owned life insurance.

#### Employer-Owned Life Insurance
Section 101(j) of the Code denies the tax-free treatment of death benefits payable under an employer-owned life insurance contract unless certain notice and consent requirements are met and either (1) certain rules relating to the insured employee's status are satisfied or (2) certain rules relating to the payment of the "amount received under the contract" to, or for the benefit of, certain beneficiaries or successors of the insured employee are satisfied. The new rules apply to life insurance contracts owned by corporations (including S corporations), individual sole proprietors, estates and trusts and partnerships that are engaged in a trade or business. Any business contemplating the purchase of a Policy on the life of an employee should consult with its legal and tax advisers regarding the applicability of the new legislation to the proposed purchase.

#### Split Dollar Life Insurance
A tax adviser should also be consulted with respect to the split dollar regulations if you have purchased or are considering the purchase of a Policy for a split dollar insurance plan. Any business contemplating the purchase of a new life insurance contract or a change in an existing contract should consult a tax adviser.

#### Other Employee Benefit Programs
Complex rules may apply when a Policy is held by an employer or a trust, or acquired by an employee, in connection with the provision of employee benefits. These Policy owners also must consider whether the Policy was applied for by, or issued to, a person having an insurable interest under applicable state law, as the lack of insurable interest may, among other things, affect the qualification of the Policy as life insurance for federal income tax purposes and the right of the Beneficiary to death benefits. Employers and employer-created trusts may be subject to reporting, disclosure and fiduciary obligations under the Employee Retirement Income Security Act of 1974, as amended. You should consult your legal adviser.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### Policy Loan Interest
Generally, no tax deduction is allowed for interest paid or accrued on any indebtedness under a Policy.

#### Change of Insured Endorsement
If the Insured is changed pursuant to the Change of Insured Endorsement, the Policy will be treated for tax purposes as if it were exchanged for a new Policy. The exchange will be taxable under Section 1001 of the Code, and the transaction will not qualify for tax-free treatment under Section 1035 of the Code. The Company makes no representations concerning the tax effects of the Change of Insured Endorsement. Owners are responsible for seeking tax counsel regarding the tax effects of the endorsement. Upon a change of Insured pursuant to the Change of Insured Endorsement, the guaranteed mortality charges under the Policy after the change will be based on the new Insured, and those charges may need to be based on a different mortality table than applied prior to the change, such as to ensure compliance with Section 7702 of the Code. The Company also reserves the right to refund Account Value at the time of such change, including for purposes of maintaining compliance with Section 7702 of the Code.

#### Investment Income Surtax
A Medicare hospital insurance tax of 3.8% will apply to some types of investment income. This tax will apply to the taxable portion of (1) any proceeds distributed from the Policy as annuity payments pursuant to a settlement option prior to the death of the Insured, or (2) the proceeds of any sale or disposition of the Policy. This tax only applies to taxpayers with "modified adjusted gross income" above $250,000 in the case of married couples filing jointly or a qualifying widow(er) with dependent child, $125,000 in the case of married couples filing separately, and $200,000 for all others. For more information regarding this tax and whether it may apply to you, please consult your tax advisor.

Please discuss the impact of the Investment Income Surtax on you with a competent tax advisor.

#### Our Taxes
We are taxed as a life insurance company under part I of subchapter L of the Code. The operations of the Series Account are taxed as part of our operations. Investment income and realized capital gains are not taxed to the extent that they are applied under the Policies. As a result of the Tax Cuts and Jobs Act of 2017, we are generally required to capitalize and amortize certain Policy acquisition expenses over a fifteen year period rather than currently deducting such expenses. This so-called "deferred acquisition cost" tax ("DAC tax") applies to the deferred acquisition expenses of a Policy and results in a significantly higher corporate income tax liability for Empower. We reserve the right to adjust the amount of a charge to Premium to compensate us for these anticipated higher corporate income taxes.

A portion of the expense charges applied to Premium is used to offset the federal, state or local taxes that we incur which are attributable to the Series Account or the Policy. We reserve the right to adjust the amount of this charge.

#### Summary
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We do not make any guarantees about the Policy's tax status.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We believe the Policy will be treated as a life insurance contract under federal tax laws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Death benefits generally are not subject to federal income tax.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Investment gains are normally not taxed unless distributed to you before the Insured dies.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If you pay more Premiums than permitted under the seven-pay test, your Policy will be a MEC.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If your Policy becomes a MEC, partial withdrawals, Policy loans and surrenders may incur taxes and tax penalties.

#### USE OF THE POLICY
Life insurance, including variable life insurance, can be used to provide for many individual and business needs, in addition to providing a death benefit. Possible applications of a variable life insurance policy, such as this Policy include: (1) serving as vehicle for accumulating funds for a college education, (2) estate planning, (3) serving as an investment vehicle on various types of deferred compensation arrangements, (4) buy-sell arrangements, (5) split dollar arrangements, and (6) a supplement to other retirement plans. The Policy described in this Prospectus is offered to corporations and other employers to provide life insurance coverage in connection with, among other things, deferred compensation plans and employer-financed insurance purchase arrangements.

As with any investment, using this Policy under these or other applications entails certain risks. For example, if investment performance of Sub-Accounts to which Account Value is allocated is poorer than expected or if sufficient

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

premiums are not paid, the Policy may lapse or may not accumulate Cash Surrender Value sufficient to adequately fund the application for which the Policy was purchased. Similarly, certain transactions under a Policy entail risks in connection with the application for which the Policy is purchased. Withdrawals, Policy loans and interest paid on Policy loans may significantly affect current and future Account Value, Cash Surrender Value or Death Benefit Proceeds. If, for example, a Policy loan is taken but not repaid prior to the death of the Insured, the Policy Debt is subtracted from the Death Benefit in computing the Death Benefit Proceeds to be paid to a Beneficiary.

Prior to utilizing this Policy for the above applications, you should consider whether the anticipated duration of the Policy is appropriate for the application for which you intend to purchase it.

In addition, you need to consider the tax implications of using the Policy with these applications. The tax implications of using this Policy with these applications can be complex and generally are not addressed in the discussion of Tax Considerations above. Loans and withdrawals will affect the Account Value and Death Benefit. There may be penalties and taxes if the Policy is surrendered, lapses, matures or if a withdrawal or a loan is made. Because of these risks, you need to carefully consider how you use this Policy. This Policy may not be suitable for all persons, under any of these applications.

#### Replacement of Life Insurance or Annuities
The term replacement has a special meaning in the life insurance industry. Before you make a decision to buy, we want you to understand what impact a replacement may have on your existing insurance policy.

A replacement occurs when you buy a new life insurance policy or annuity contract, and a policy or contract you already own has or will be:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

Lapsed, forfeited, surrendered or partially surrendered, assigned to the replacing insurer, or otherwise terminated;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

converted to reduced paid-up insurance, continued as extended term insurance, or otherwise reduced in value by the use of nonforfeiture benefits or other policy values;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.<br>

amended to effect either a reduction in benefits or in the term for which coverage would otherwise remain in force or for which benefits would be paid

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.<br>

reissued with any reduction in cash value, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.<br>

pledged as collateral or subject to borrowing, whether in a single loan or under a schedule of borrowing over a period of time.

There are circumstances when replacing your existing life insurance policy or annuity contract can benefit you. As a general rule, however, replacement is not in your best interest. A replacement may affect your plan of insurance in the following ways:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<br>

You will pay new acquisition costs;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<br>

You may have to submit to new medical examinations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.<br>

You may pay increased premiums because of the increased age or changed health of the Insured;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.<br>

Claims made in the early policy years may be contested;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.<br>

You may have to pay surrender charges and/or income taxes on your current policy or contract values;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.<br>

Your new policy or contract values may be subject to surrender charges; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.<br>

If part of a financed purchase, your existing policy or contract values or Death Benefit may be reduced.

You should carefully compare the costs and benefits of your existing policy or contract with those of the new policy or contract to determine whether replacement is in your best interest.

#### CORPORATE TAX SHELTER REQUIREMENTS
The Company does not believe that any purchase of a Policy by an Owner pursuant to this offering will be subject to the tax shelter registration, customer list or reporting requirements under the Code and implementing regulations. All Owners that are corporations are advised to consult with their own tax and/or legal counsel and advisers, to make their own determination as to the applicability of the disclosure requirements of Code Section 6011 and Treas. Reg. Section 1.6011-4 to their federal income tax returns.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### SALE OF THE POLICIES
We have entered into an agreement with Investment Distributors, Inc. ("IDI") under which IDI has agreed to distribute the Policies on a "best efforts" basis. Under the agreement, IDI serves as principal underwriter (as defined under Federal securities laws and regulations) for the Policies. IDI is a Tennessee corporation and was established in 1993. IDI, a wholly owned subsidiary of PLC, is an affiliate of Protective Life, and its Home Office shares the same address as Protective Life. IDI is registered with the SEC under the Securities Exchange Act of 1934 as a broker-dealer and is a member firm of the Financial Industry Regulatory Authority ("FINRA").

IDI does not sell Policies directly to purchasers. IDI, together with the Company, enters into distribution agreements with other broker-dealers (collectively, "Selling Broker-Dealers") for the sale of the Policies. Registered representatives of the Selling Broker-Dealers must be licensed as insurance agents by applicable state insurance authorities and appointed as agents of the Company in order to sell the Policies.

We pay commissions and additional asset-based compensation to Selling Broker-Dealers through IDI. IDI does not retain any commission payment or other amounts as principal underwriter for the Policies. However, we may pay some or all of IDI's operating and other expenses.

We no longer offer the Policies, although we reserve the right to begin offering the Policies at any time.

We paid the following aggregate dollar amounts to IDI in commissions and additional asset-based compensation relating to sales of our variable contracts, other than the Policies. IDI did not retain any of these amounts, and passed along this compensation directly to the Selling Broker-Dealers.

---

| | |
|:---|:---|
| **Fiscal Year Ended**  | **Amount Paid to IDI**  |
| December 31, 2023  | $98600 |
| December 31, 2024 | $82379 |
| December 31, 2025  | $290 |

---

#### LEGAL PROCEEDINGS
The Company is subject to legal and regulatory actions in the ordinary course of our business. Pending legal and regulatory actions include proceedings specific to Empower and proceedings generally applicable to business practices in the industry in which we operate. The Company may be subject to class action lawsuits and other litigation involving a variety of issues and allegations involving sales practices, claims payments and procedures, premium charges, policy servicing and breach of fiduciary duty to customers. The Company may also be subject to litigation arising out of its general business activities, such as its investments, contracts, leases and labor and employment relationships, including claims of discrimination and harassment, and could be exposed to claims or litigation concerning certain business or process patents. In addition, the Company, along with other participants in the businesses in which it engages, may be subject from time to time to investigations, examinations, and inquiries, in some cases industry-wide, concerning issues or matters upon which such regulators have determined to focus.

The Company's litigation and regulatory matters are subject to many uncertainties, and given their complexity and scope, their outcome cannot be predicted. In some of the Company's pending legal and regulatory actions, parties are seeking large and/or indeterminate amounts, including punitive or exemplary damages. It is possible that the Company's results of operations or cash flow in a particular quarterly or annual period could be materially affected by an ultimate unfavorable resolution of pending litigation and regulatory matters depending, in part, upon the results of operations or cash flow for such period. In light of the unpredictability of the Company's litigation and regulatory matters, it is also possible that in certain cases an ultimate unfavorable resolution of one or more pending litigation or regulatory matters could have a material adverse effect on the Company's financial position.

Management believes, however, that, based on information currently known to it, 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 on: the Separate Account; the ability of EFSI to perform its contract with the Separate Account; or the Company's ability to meet its obligations under the Policy.

#### LEGAL MATTERS
Pursuant to Commodity Futures Trading Commission Rule 4.5, the Company has claimed an exclusion from the definition of the term "commodity pool operator" under the Commodity Exchange Act. Therefore, it is not subject to registration or regulation as a commodity pool operator under the Commodity Exchange Act.

#### ABANDONED PROPERTY REQUIREMENTS
Every state has unclaimed property laws that generally provide for escheatment to the state of unclaimed property (including proceeds of life insurance policies) under various circumstances. This "escheatment" is revocable, however, and the state is obligated to pay the applicable proceeds if the property owner steps forward to claim it with the

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

proper documentation. To help prevent such escheatment, it is important that you keep your policy and other information on file with us up to date, including the names, contact information, and identifying information for owners, beneficiaries, and other payees. Such updates should be communicated by writing to Empower at 8515 E. Orchard Road, 9T2, Greenwood Village, CO 80111, by calling 888-353-2654, by sending an email to gwexecbenefits@protective.com or via the web at www.greatwest.com/executivebenefits.

#### FINANCIAL STATEMENTS
The financial statements of Empower Life & Annuity Insurance Company of New York and the Series Account are incorporated by reference in the Statement of Additional Information.

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

#### APPENDIX:

#### FUNDS AVAILABLE UNDER THE POLICY
The following is a list of Funds available under the Policy. More information about the Funds is available in the prospectuses for the Funds, which may be amended from time to time and can be found online at www.protective.com/eprospectus. You can also request this information at no cost by calling 1-888-353-2654, or by sending an email request to gwexecbenefits@protective.com. Depending on the optional benefits you choose, you may not be able to invest in certain Funds.

The current expenses and performance information below reflects fee and expenses of the Funds, but do not reflect the other fees and expenses that your Policy may charge. Expenses would be higher and performance would be lower if these other charges were included. Each Fund's past performance is not necessarily an indication of future performance.

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Asset <br>Allocation <br>Type** | **Current <br>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)*** |
| **Asset <br>Allocation <br>Type** | **Current <br>Expenses**  | **1 Year**  | **5 Year**  | **10 Year**  |
| Taxable Bond<br> American Funds Insurance Series<sup>®</sup> Capital World Bond Fund<sup>®</sup> - Class 2 - Capital Research and Management Company | 0.73% | 9.39% | -2.50% | 1.23% |
| International <br>Equity<br> American Funds Insurance Series<sup>®</sup> Capital World Growth and Income Fund<sup>®</sup> - Class 2 - Capital Research and Management Company <sup>(1)</sup> | 0.66% | 24.80% | 10.29% | 11.02% |
| International <br>Equity<br> American Funds Insurance Series<sup>®</sup> EUPAC Fund<sup>TM</sup> - Class 2 - Capital Research and Management Company (1) (formerly, American Funds Insurance Series<sup>®</sup> International Fund - Class 2)  | 0.72% | 26.77% | 3.40% | 7.00% |
| U.S. Equity<br> American Funds Insurance Series<sup>®</sup> Growth Fund - Class 2 - Capital Research and Management Company | 0.58% | 20.24% | 13.37% | 17.97% |
| U.S. Equity<br> American Funds Insurance Series<sup>®</sup> Growth-Income Fund - Class 2 - Capital Research and Management Company | 0.53% | 18.06% | 13.90% | 13.92% |
| International <br>Equity<br> American Funds Insurance Series<sup>®</sup> New World Fund<sup>®</sup> - Class 2 - Capital Research and Management Company <sup>(1)</sup> | 0.82% | 28.29% | 5.33% | 9.25% |
| International <br>Equity<br> American Funds Insurance Series<sup>®</sup> SMALLCAP World Fund - Class 2 - Capital Research and Management Company (formerly, American Funds Insurance Series<sup>®</sup> Global Small Capitalization Fund - Class 2) <sup>(1)</sup> | 0.90% | 14.64% | 0.49% | 7.23% |
| U.S. Equity<br> American Funds Insurance Series<sup>®</sup> Washington Mutual Investors Fund℠ - Class 2 - Capital Research and Management Company <sup>(1)</sup> | 0.50% | 17.21% | 13.89% | 12.36% |
| Allocation<br> American Funds Insurance Series<sup>®</sup> 2030 Target Date Retirement Fund - Class 4 - Capital Research and Management Company | 0.84% | 15.62% | 6.81% |  |
| Allocation<br> American Funds Insurance Series<sup>®</sup> 2035 Target Date Retirement Fund - Class 4 - Capital Research and Management Company  | 0.89% | 17.13% | 7.91% |  |
| Allocation<br> American Funds Insurance Series<sup>®</sup> 2040 Target Date Retirement Fund - Class 4 - Capital Research and Management Company | 0.88% | 20.10% |  |  |
| Allocation<br> American Funds Insurance Series<sup>®</sup> 2045 Target Date Retirement Fund - Class 4 - Capital Research and Management Company | 0.92% | 21.63% |  |  |
| Allocation<br> American Funds Insurance Series<sup>®</sup> 2050 Target Date Retirement Fund - Class 4 - Capital Research and Management Company | 0.92% | 21.94% |  |  |
| Allocation<br> American Funds Insurance Series<sup>®</sup> 2055 Target Date Retirement Fund - Class 4 - Capital Research and Management Company | 0.93% | 22.28% |  |  |

---

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>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)*** |
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>Expenses**  | **1 Year**  | **5 Year**  | **10 Year**  |
| Allocation | American Funds Insurance Series<sup>®</sup> 2060 Target Date Retirement Fund - Class 4 - Capital Research and Management Company | 0.91% | 20.90% |  |  |
| Allocation | American Funds Insurance Series<sup>®</sup> 2065 Target Date Retirement Fund - Class 4 - Capital Research and Management Company | 0.94% | 20.61% |  |  |
| Allocation | American Funds Insurance Series<sup>®</sup> 2070 Target Date Retirement Fund - Class 4 - Capital Research and Management Company | 0.92% | 20.45% |  |  |
| Allocation | BlackRock Global Allocation V.I. Fund - Class I <sup>(1)</sup> | 0.76% | 19.80% | 5.79% | 7.59% |
| Taxable Bond | BlackRock High Yield V.I. Fund - Class I <sup>(1)</sup> | 0.54% | 9.19% | 4.79% | 6.31% |
| Allocation | BlackRock 60/40 Target Allocation ETF V.I. Fund - Class I <sup>(1)</sup> | 0.33% | 15.68% | 7.33% | 8.74% |
| U.S. Equity | BNY Mellon Stock Index Fund, Inc. - Initial Shares | 0.27% | 17.53% | 14.11% | 14.52% |
| U.S. Equity | ClearBridge Variable Mid Cap Portfolio - Class I - Franklin Templeton Fund Adviser, LLC | 0.82% | 4.35% | 4.50% | 7.50% |
| U.S. Equity | ClearBridge Variable Small Cap Growth Portfolio - Class I - Franklin Templeton Fund Adviser, LLC | 0.81% | 9.23% | -0.17% | 9.38% |
| Sector Equity | Davis Financial Portfolio | 0.75% | 29.12% | 18.13% | 12.92% |
| Taxable Bond | Dimensional VIT Inflation-Protected Securities Portfolio - Institutional Class  | 0.11% | 7.55% | 1.05% | 3.12% |
| U.S. Equity | DWS Core Equity VIP - Class A | 0.59% | 16.83% | 13.27% | 13.53% |
| Taxable Bond | DWS High Income VIP - Class A <sup>(1)</sup> | 0.71% | 8.94% | 4.25% | 6.00% |
| U.S. Equity | *DWS Small Cap Index VIP - Class A - Northern Trust Investments, Inc.<sup>(1)</sup>* | 0.37% | 12.64% | 5.84% | 9.33% |
| Taxable Bond | Eaton Vance VT Floating-Rate Income Fund - Initial Class | 1.19% | 3.95% | 4.64% | 4.43% |
| Allocation | Empower Aggressive Profile Fund - Investor Class | 1.13% | 17.42% | 9.27% | 10.20% |
| Taxable Bond | *Empower Bond Index Fund - Investor Class - Franklin Advisers, Inc. and Franklin Advisory Services, LLC* | 0.49% | 6.62% | -1.00% | 1.43% |
| Allocation | Empower Conservative Profile Fund - Investor Class <br> &nbsp;&nbsp;&nbsp;&nbsp;(1) | 0.76% | 8.19% | 3.35% | 4.63% |
| Taxable Bond | *Empower Core Bond Fund - Investor Class - Goldman Sachs Asset Management, L.P.; Wellington Management Company LLP <sup>(1)</sup>* | 0.70% | 6.75% | -0.68% | 2.05% |
| International <br>Equity | *Empower Emerging Markets Equity Fund - Investor Class - Goldman Sachs Asset Management, L.P.;Lazard Asset Management LLC<sup>(1)</sup>* | 1.26% | 32.78% | 3.49% |  |
| Taxable Bond | Empower Inflation-Protected Securities Fund - Investor Class - *Goldman Sachs Asset Management, L.P.* <sup>(1)</sup> | 0.70% | 6.75% | 1.87% |  |
| International <br>Equity | Empower International Index Fund - Investor Class - *Irish Life Investment Managers Limited* | 0.58% | 30.92% | 8.38% | 7.73% |
| International <br>Equity | *Empower International Value Fund - Investor Class - LSV Asset Management; Massachusetts Financial Services Company* | 1.07% | 39.10% | 10.23% | 9.23% |
| U.S. Equity | *Empower Large Cap Growth Fund - Investor Class - Victory Capital Management, Inc.;JPMorgan Investment Management Inc.<sup>(1)</sup>* | 0.98% | 13.98% | 12.14% | 16.21% |
| Allocation | Empower Lifetime 2015 Fund - Investor Class <sup>(1) (4)</sup>  | 0.74% | 10.14% | 4.24% | 6.01% |
| Allocation | Empower Lifetime 2020 Fund - Investor Class <sup>(1) (4)</sup>  | 0.76% | 10.69% | 4.53% |  |
| Allocation | Empower Lifetime 2025 Fund - Investor Class <sup>(1) (4)</sup>  | 0.79% | 11.70% | 4.96% | 6.98% |
| Allocation | Empower Lifetime 2030 Fund - Investor Class <sup>(1) (4)</sup>  | 0.81% | 12.97% | 5.63% |  |
| Allocation | Empower Lifetime 2035 Fund - Investor Class <sup>(1) (4)</sup>  | 0.83% | 14.35% | 6.46% | 8.45% |
| Allocation | Empower Lifetime 2040 Fund - Investor Class <sup>(1) (4)</sup>  | 0.85% | 10.19% | 6.89% |  |
| Allocation | Empower Lifetime 2045 Fund - Investor Class <sup>(4)</sup> | 0.88% | 16.71% | 7.82% | 9.47% |

---

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>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)*** |
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>Expenses**  | **1 Year**  | **5 Year**  | **10 Year**  |
| Allocation | Empower Lifetime 2050 Fund - Investor Class <sup>(4)</sup> | 0.88% | 17.26% | 8.03% |  |
| Allocation | Empower Lifetime 2055 Fund - Investor Class <sup>(1) (4)</sup> | 0.88% | 17.71% | 8.05% | 9.58% |
| Allocation | Empower Lifetime 2060 Fund - Investor Class <sup>(1) (4)</sup> | 0.88% | 17.97% | 8.01% |  |
| Allocation | Empower Lifetime 2065 Fund - Investor Class <sup>(1)(4)</sup> | 0.88% |  |  |  |
| U.S. Equity | Empower Mid Cap Value Fund - Investor Class - *Goldman Sachs Asset Management, L.P.* <sup>(1)</sup> | 1.05% | 8.32% | 10.63% | 9.40% |
| Allocation | Empower Moderate Profile Fund - Investor Class <sup>(1)</sup> | 0.90% | 11.96% | 5.91% | 7.17% |
| Allocation | Empower Moderately Aggressive Profile Fund - Investor Class <sup>(1)</sup> | 1.13% | 13.79% | 7.01% | 8.20% |
| Allocation | Empower Moderately Conservative Profile Fund - Investor Class <sup>(1)</sup> | 0.81% | 10.03% | 4.61% | 5.87% |
| Taxable Bond | Empower Multi-Sector Bond Fund - Investor Class - *Loomis, Sayles & Company, L.P.; Virtus Fixed Income Advisers, LLC* (1) | 0.90% | 7.98% | 1.83% | 4.35% |
| Sector Equity | Empower Real Estate Index Fund - Investor Class - *Irish Life Investment Managers Limited* <sup>(1)</sup> | 0.65% | 3.16% | 5.95% | 4.13% |
| U.S. Equity | Empower S&P Mid Cap 400<sup>®</sup> Index Fund - Investor Class - *Irish Life Investment Managers Limited* | 0.54% | 6.94% | 8.49% | 10.10% |
| U.S. Equity | Empower S&P SmallCap 600<sup>®</sup> Index Fund - Investor Class - Irish Life Investment Managers Limited <sup>(1)</sup> | 0.56% | 5.55% | 6.70% | 9.24% |
| Taxable Bond | Empower Short Duration Bond Fund - Investor Class - *Franklin Advisers, Inc.* <sup>(1)</sup> | 0.60% | 5.29% | 2.11% | 2.48% |
| U.S. Equity | Empower Small Cap Growth Fund - Investor Class - *Lord, Abbett & Co. LLC; Peregrine Capital Management, LLC* <sup>(1)</sup> | 1.19% | 7.81% | 3.21% | 9.88% |
| U.S. Equity | Empower Small Cap Value Fund - Investor Class - *Hotchkis & Wiley Capital Management, LLC; Loomis, Sayles & Company, L.P.* <sup>(1)</sup> | 1.09% | 4.08% | 9.30% | 8.79% |
| U.S. Equity | Empower T. Rowe Price Mid Cap Growth Fund - Investor Class | 1.02% | 2.99% | 3.61% | 9.64% |
| Taxable Bond | Empower U.S. Government Securities Fund - Investor Class <sup>(1)</sup> | 0.60% | 6.60% | -0.71% | 1.20% |
| Taxable Bond | Federated Hermes High Income Bond Fund II - Primary Class <sup>(1)</sup> | 0.81% | 8.23% | 3.70% | 5.59% |
| International <br>Equity | *Fidelity<sup>®</sup> VIP Emerging Markets Portfolio - Service Class 2 - FMR Investment Management (U.K.) Limited; Fidelity Management & Research (Japan) Limited; FIL Investment Advisors; FIL Investment Advisors (UK) Ltd; Fidelity Management & Research (HK) Ltd* | 1.12% | 40.79% | 5.62% | 10.66% |
| U.S. Equity | Fidelity<sup>®</sup> VIP Extended Market Index Portfolio - Service Class 2 - *Geode Capital Management, LLC* | 0.37% | 12.03% | 7.75% |  |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2025 Portfolio℠ - Service Class 2 | 0.71% | 14.23% | 5.25% | 7.75% |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2030 Portfolio℠ - Service Class 2 | 0.74% | 15.16% | 5.98% | 8.61% |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2035 Portfolio℠ - Service Class 2 | 0.78% | 16.42% | 7.28% | 9.72% |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2040 Portfolio℠ - Service Class 2 | 0.82% | 18.44% | 8.73% | 10.59% |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2045 Portfolio℠ - Service Class 2  | 0.85% | 19.53% | 9.16% | 10.82% |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2050 Portfolio℠ - Service Class 2 | 0.85% | 19.50% | 9.15% | 10.81% |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2055 Portfolio℠ - Service Class 2 | 0.85% | 19.53% | 9.16% |  |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2060 Portfolio℠ - Service Class 2 | 0.85% | 19.53% | 9.17% |  |

---

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>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)*** |
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>Expenses**  | **1 Year**  | **5 Year**  | **10 Year**  |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2065 Portfolio℠ - Service Class 2 | 0.85% | 19.52% | 9.16% |  |
| Allocation | Fidelity<sup>®</sup> VIP Freedom Funds - Freedom 2070 Portfolio℠ - Service Class 2 | 0.85% | 19.59% |  |  |
| Money Market | *Fidelity<sup>®</sup> VIP Government Money Market Portfolio - Service Class 2 - FMR Investment Management (U.K.) Limited; Fidelity Management & Research (Japan) Limited; Fidelity Management & Research (HK) Ltd* | 0.50% | 3.86% | 2.90% | 1.83% |
| U.S. Equity | Fidelity<sup>®</sup> VIP Index 500 Portfolio - Initial Class - *Geode Capital Management, LLC* | 0.09% | 17.78% | 14.31% | 14.70% |
| International <br>Equity | Fidelity<sup>®</sup> VIP International Index Portfolio - Service Class 2 - *Geode Capital Management, LLC* | 0.41% | 32.82% | 7.76% |  |
| Taxable Bond | *Fidelity<sup>®</sup> VIP Investment Grade Bond Portfolio - Service Class 2 - FMR Investment Management (U.K.) Limited; Fidelity Management & Research (Japan) Limited; Fidelity Management & Research (HK) Ltd* | 0.62% | 6.93% | -0.21% | 2.45% |
| Money Market | Goldman Sachs VIT Government Money Market Fund - Service Class <sup>(1)</sup> | 0.43% | 3.94% | 2.98% | 1.90% |
| U.S. Equity | Invesco<sup>®</sup> V.I. Diversified Dividend Fund - Series I | 0.68% | 15.74% | 10.81% | 9.20% |
| International <br>Equity | Invesco<sup>®</sup> V.I. EQV International Equity Fund - Series I  | 0.90% | 16.50% | 3.68% | 6.22% |
| Sector Equity | Invesco<sup>®</sup> V.I. Global Real Estate Fund - Series I <sup>(4)</sup> | 1.02% | 7.85% | 1.73% | 2.44% |
| U.S. Equity | Invesco<sup>®</sup> V.I. Main Street Small Cap Fund<sup>®</sup> - Series I | 0.84% | 8.70% | 8.34% | 10.59% |
| Allocation | Janus Henderson Balanced Portfolio - Institutional Shares | 0.62% | 15.11% | 8.48% | 10.14% |
| U.S. Equity | Janus Henderson Enterprise Portfolio - Institutional Shares | 0.72% | 7.67% | 7.62% | 12.79% |
| Taxable Bond | Janus Henderson Flexible Bond Portfolio - Institutional Shares <sup>(1)</sup> | 0.57% | 7.40% | -0.23% | 2.32% |
| U.S. Equity | Janus Henderson Forty Portfolio - Institutional Shares | 0.62% | 18.14% | 11.65% | 16.24% |
| Sector Equity | Janus Henderson Global Technology and Innovation Portfolio - Institutional Shares | 0.73% | 25.15% | 13.71% | 21.48% |
| Taxable Bond | Lord Abbett Series Fund - Total Return Portfolio - Class VC | 0.71% | 7.19% | 0.06% | 2.27% |
| U.S. Equity | LVIP American Century Capital Appreciation Fund - Standard Class II - Lincoln Financial Investments Corporation <sup>(1) (2)</sup> | 0.79% | 6.72% | 5.16% | 11.47% |
| U.S. Equity | LVIP American Century Mid Cap Value Fund - Standard Class II - Lincoln Financial Investments Corporation <sup>(1) (2)</sup> | 0.86% | 8.99% | 8.89% | 9.12% |
| U.S. Equity | LVIP American Century Ultra Fund - Standard Class II - Lincoln Financial Investments Corporation <sup>(1) (2)</sup> | 0.75% | 12.84% | 11.68% | 17.16% |
| U.S. Equity | LVIP American Century Value Fund - Standard Class II - Lincoln Financial Investments Corporation <sup>(1) (2)</sup> | 0.71% | 16.02% | 11.65% | 10.23% |
| U.S. Equity | LVIP JPMorgan Small Cap Core Fund - Standard Class - Lincoln Financial Investments Corporation <br> &nbsp;&nbsp;&nbsp;&nbsp;(3) | 0.77% | 10.27% | 6.40% | 8.95% |
| U.S. Equity | LVIP JPMorgan U.S. Equity Fund - Standard Class - Lincoln Financial Investments Corporation <sup>(3)</sup> | 0.63% | 14.54% | 13.69% | 14.84% |
| U.S. Equity | MFS<sup>®</sup> VIT Growth Series - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.73% | 12.19% | 11.10% | 15.60% |
| International <br>Equity | MFS<sup>®</sup> VIT II International Growth Portfolio - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.88% | 21.12% | 7.07% | 9.88% |

---

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>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)*** |
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>Expenses**  | **1 Year**  | **5 Year**  | **10 Year**  |
| International <br>Equity | MFS<sup>®</sup> VIT II Research International Portfolio - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.90% | 22.05% | 5.51% | 7.54% |
| U.S. Equity | MFS<sup>®</sup> VIT III Blended Research<sup>®</sup> Small Cap Equity Portfolio - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.58% | 5.76% | 6.92% | 9.10% |
| Sector Equity | MFS<sup>®</sup> VIT III Global Real Estate Portfolio - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.90% | 3.53% | 1.32% | 5.01% |
| U.S. Equity | MFS<sup>®</sup> VIT III Mid Cap Value Portfolio - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.79% | 5.98% | 10.18% | 9.95% |
| U.S. Equity | MFS<sup>®</sup> VIT Mid Cap Growth Series - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.81% | 3.66% | 3.26% | 11.60% |
| U.S. Equity | MFS<sup>®</sup> VIT New Discovery Series - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.87% | 12.96% | -0.28% | 10.74% |
| U.S. Equity | MFS<sup>®</sup> VIT Research Series - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.74% | 12.85% | 11.15% | 12.93% |
| Taxable Bond | MFS<sup>®</sup> VIT Total Return Bond Series - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.53% | 7.17% | 0.15% | 2.63% |
| U.S. Equity | MFS<sup>®</sup> VIT Value Series - Initial Class - Massachusetts Financial Services Company <sup>(1)</sup> | 0.69% | 13.01% | 9.95% | 10.05% |
| U.S. Equity | Neuberger Berman AMT Quality Equity Portfolio - Class I (formerly, Neuberger Berman AMT Sustainable Equity Portfolio)  | 0.87% | 13.74% | 12.83% | 12.94% |
| Sector Equity | Nomura VIP International Core Equity Series - Standard Class - Delaware Management Company, a series of Nomura Investment Management Business Trust <sup>(1)</sup> (formerly, Macquarie International Core Equity Series - Standard Class) | 0.86% | 24.55% |  |  |
| U.S. Equity | Nomura VIP Small Cap Value Series - Service Class *-* Delaware Management Company, a series of Nomura Investment Management Business Trust *(formerly, Macquarie VIP Small Cap Value Series - Service Class)* | 1.04% | 7.83% | 8.93% | 8.84% |
| Commodities | PIMCO VIT CommodityRealReturn<sup>®</sup> Strategy Portfolio - Administrative Class - Pacific Investment Management Company LLC <sup>(1)</sup> | 3.19% | 18.79% | 10.55% | 6.54% |
| Taxable Bond | PIMCO VIT Global Bond Opportunities Portfolio (Unhedged) - Administrative Class - Pacific Investment Management Company LLC | 1.15% | 12.87% | 0.17% | 2.47% |
| Taxable Bond | PIMCO VIT High Yield Portfolio - Administrative Class - Pacific Investment Management Company LLC | 0.81% | 8.95% | 3.97% | 5.57% |
| Taxable Bond | PIMCO VIT Income Portfolio - Institutional Class - Pacific Investment Management Company LLC | 0.77% | 10.36% | 3.57% |  |
| Taxable Bond | PIMCO VIT International Bond Portfolio (U.S. Dollar-Hedged) - Administrative Class - Pacific Investment Management Company LLC | 1.09% | 3.95% | 1.03% | 2.88% |
| Taxable Bond | PIMCO VIT Low Duration Portfolio - Administrative Class - Pacific Investment Management Company LLC | 0.66% | 5.52% | 1.57% | 1.79% |
| Taxable Bond | PIMCO VIT Real Return Portfolio - Administrative Class - Pacific Investment Management Company LLC | 1.39% | 7.85% | 1.21% | 3.21% |
| Taxable Bond | PIMCO VIT Total Return Portfolio - Administrative Class - Pacific Investment Management Company LLC | 0.73% | 8.89% | 0.02% | 2.36% |
| International <br>Equity | *Putnam VT Focused International Equity Fund - Class IA - The Putnam Advisory Company, LLC;Franklin Advisers, Inc., Franklin Templeton Investment Management Limited <sup>(1)</sup>* | 0.78% | 36.75% | 9.41% | 9.66% |

---

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>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)*** |
| **Asset <br>Allocation <br>Type** | **Portfolio Company - Investment Adviser; <br>*Sub-Adviser(s), as applicable*** | **Current <br>Expenses**  | **1 Year**  | **5 Year**  | **10 Year**  |
| Allocation | *Putnam VT Global Asset Allocation Fund - Class IA - Franklin Advisers, Inc. - Putnam Investment Management Limited; The Putnam Advisory Company, LLC;Franklin Templeton Investment Management Limited<sup>(1)</sup>* | 0.84% | 14.63% | 8.67% | 8.71% |
| Taxable Bond | *Putnam VT High Yield Fund - Class IA - Franklin Advisers, Inc. - Putnam Investment Management, LLC; Franklin Templeton Investment Management Limited* | 0.71% | 8.86% | 4.28% | 5.94% |
| Taxable Bond | *Putnam VT Income Fund - Class IB - Franklin Advisers, Inc. - Putnam Investment Management, LLC; Franklin Templeton Investment Management Limited* | 0.82% | 7.25% | -1.13% | 1.89% |
| International <br>Equity | *Putnam VT International Value Fund - Class IA - The Putnam Advisory Company, LLC; Franklin Advisers, Inc., Franklin Templeton Investment Management Limited* | 0.81% | 35.07% | 12.77% | 9.13% |
| U.S. Equity | *Putnam VT Large Cap Growth Fund - Class IA - Franklin Templeton Investment Management Limited;Franklin Advisers, Inc.*  | 0.62% | 14.58% | 13.71% | 17.95% |
| U.S. Equity | *Putnam VT Large Cap Value Fund - Class IA - Franklin Templeton Investment Management Limited; Franklin Advisers, Inc.*  | 0.54% | 20.66% | 15.68% | 13.58% |
| U.S. Equity | *Putnam VT Small Cap Value Fund - Class IA - Franklin Templeton Investment Management Limited;Franklin Advisers, Inc.*  | 0.77% | 5.46% | 11.28% | 9.39% |
| U.S. Equity | *Putnam VT Sustainable Future Fund - Class IA - Franklin Templeton Investment Management Limited;Franklin Advisers, Inc. <sup>(1)</sup>* | 0.80% | 2.87% | 1.44% | 9.88% |
| U.S. Equity | *Putnam VT U.S. Research Fund - Class IA - The Putnam Advisory Company, LLC; Franklin Advisers, Inc., Franklin Templeton Investment Management Limited (formerly, Putnam VT Research Fund)* | 0.70% | 18.16% | 14.80% | 15.36% |
| U.S. Equity | T. Rowe Price<sup>®</sup> Blue Chip Growth Portfolio-II Class | 1.00% | 18.43% | 11.41% | 15.25% |
| Taxable Bond | Vanguard Variable Insurance Funds - Global Bond Index Portfolio  | 0.13% | 5.69% | -0.41% |  |
| Sector Equity  | Vanguard Variable Insurance Funds - Real Estate Index Portfolio  | 0.26% | 3.11% | 4.50% | 5.08% |
| Taxable Bond | Vanguard Variable Insurance Funds - Total Bond Market Index Portfolio | 0.14% | 6.93% | -0.50% | 1.90% |

---

<sup>(1)</sup> <br>

*These Portfolios and their investment advisers have entered into contractual fee waivers or expense reimbursement arrangements. These temporary fee reductions are reflected in their annual expenses.*

<sup>(2)</sup> <br>

 *The Sub-Account investing in this Fund was closed to new Owners effective April 26, 2024.* 

<sup>(3)</sup> <br>

 *The Sub-Account investing in this Fund was closed to new Owners effective May 1, 2024.*?

<sup>(4)</sup> <br>

 *The Sub-Account investing in this Fund was closed to new investors effective May 1, 2026.* 

***There is no assurance that the stated objectives and policies of any of the Funds will be achieved. More detailed information concerning the investment objectives, policies and restrictions of the Funds, the expenses of the Funds, the risks attendant to investing in the Funds and other aspects of their operations can be found in the current prospectuses for the Funds and the current Statement of Additional Information for each of the Funds. You may obtain a prospectus or a Statement of Additional Information for any of the Funds by contacting the Company or by asking your financial adviser. You should read the Funds' prospectuses carefully before making any decision concerning the allocation of Purchase Payments or transfers among the Sub-Accounts.***

------

[**TABLE OF CONTENTS**](#TOCtm262871d1_prospectus)

The SAI is a document that includes additional information about the Series Account, including the financial statements of both Empower and the Series Account. The SAI is incorporated by reference as a matter of law into the prospectus, which means that it is legally part of the prospectus. The SAI is available upon request, without charge. To request the SAI or other information about the Policy, or to make any inquiries about the Policy, contact Empower toll-free at 888-353-2654 or via email at GWExecBenefits@protective.com. Reports and other information about the Series Account are available on the SEC's website at http://www.sec.gov.

Edgar Contract identifier: C000052657

------

**COLI VUL-2 SERIES ACCOUNT**

**Flexible Premium Variable Universal Life Insurance Policies**

**Issued by:**

**Empower Life & Annuity Insurance Company of New York**

**370 Lexington Avenue, Suite 703**

**New York, New York 10017**

**STATEMENT OF ADDITIONAL INFORMATION**

This Statement of Additional Information is not a prospectus. It contains information in addition to the information in the prospectus for the Policy. The Prospectus for the Policy, which we may amend from time to time, contains basic information you should know before purchasing a Policy. This Statement of Additional Information should be read in conjunction with the Prospectus, dated May 1, 2026, which is available without charge by calling us at 1-888-353-2654 or writing to us at GWExecBenefits@protective.com or visiting www.protective.com/productprospectus. Capitalized terms in this SAI have the same meanings as in the Prospectus for the Policy.

May 1, 2026

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
| [General Information](#sai_001) | [3](#sai_001) |
| [History of Empower of New York and the Series Account](#sai_002) | [3](#sai_002) |
| [State Regulation](#sai_003) | [3](#sai_003) |
| [Non-Principal Risks of Investing in The Contract](#sai_004) | [4](#sai_004) |
| [Independent Auditors](#sai_005) | [5](#sai_005) |
| [Underwriters](#sai_006) | [5](#sai_006) |
| [Administrative Services](#sai_007) | [5](#sai_007) |
| [Underwriting Procedures](#sai_008) | [5](#sai_008) |
| [Financial Statements](#sai_010) | [6](#sai_010) |

---

**General Information**

In order to supplement the description in the Prospectus, the following provides additional information about the Policies and other matters which may be of interest to you. Terms used in this Statement of Additional Information have the same meanings as are defined in the Prospectus under the heading "Special Terms."

**History of Empower of New York and the Series Account**

Empower Life & Annuity Insurance Company of New York ("Empower") (formerly known as First Great-West Life & Annuity Insurance Company ("First Great-West") and prior to that as Canada Life Insurance Company of New York ("CLNY")) is a stock life insurance company incorporated under the laws of the State of New York on June 7, 1971. Great-West of New York operates in two business segments: (1) employee benefits (life, health, and 401(k) products for group clients); and (2) financial services (savings products for both public and non-profit employers and individuals, and life insurance products for individuals and businesses). We are licensed to do business in New York. Great-West of New York's Home Office is located at 370 Lexington Avenue, Suite 703, New York, New York 10017.

Empower of New York is a wholly owned subsidiary of Empower Holdings, Inc. ("Empower Holdings"), a Delaware holding company. Empower Holdings is a direct wholly-owned subsidiary of Great-West Lifeco U.S. LLC. ("Lifeco U.S.") and an indirect wholly-owned subsidiary of Great-West Lifeco Inc. ("Lifeco"), a Canadian holding company. Lifeco operates in the United States primarily through the Company and through Putnam Investments, LLC ("Putnam"), and in Canada and Europe through The Canada Life Assurance Company ("CLAC") and Irish Life Group Limited and their respective subsidiaries. Lifeco is a subsidiary of Power Financial Corporation ("Power Financial"), a Canadian holding company with substantial interests in the financial services industry. Power Corporation of Canada ("Power Corporation"), a Canadian holding and management company, has voting control of Power Financial. The Desmarais Family Residuary Trust, through a group of private holding companies that it controls, has voting control of Power Corporation. The shares of Lifeco and Power Corporation are traded publicly in Canada on the Toronto Stock Exchange.

Effective December 31, 2005, First Great-West, a stock life insurance company incorporated under the laws of the State of New York on April 9, 1996, was merged with and into CLNY. Upon the merger, CLNY became the surviving entity under New York corporate law and was renamed to First Great-West Life & Annuity Insurance Company (now known as Great-West of New York). As the surviving corporation in the merger, CLNY assumed legal ownership of all of the assets of the First Great- West, including the separate accounts of First Great-West Life, and it became directly liable for the First Great-West's liabilities and obligations, including those with respect to the Contract supported by its separate accounts. On September 24, 2012, First Great-West Life & Annuity Insurance Company changed its name to Great- West Life & Annuity Insurance Company of New York.

On June 3, 2019, Great-West of New York and its parent company, Great-West Life & Annuity Insurance Company entered into an indemnity reinsurance agreement (the "Agreement") with Protective Life Insurance Company ("Protective") to indemnify and reinsure the obligations of Great-West and Great-West of New York under substantially all of their non-participating individual life insurance and annuity business and group life and health business, including this Policy.

Under the Agreement, as of October 5, 2020, Protective will provide administration and customer service for this Policy in accordance with the terms and conditions of the Policy. Great West of New York will continue its present role as the issuer of your Policy and will remain responsible for the administration and customer service of the Policy. All of your rights and benefits under your Policy and Great West of New York's obligations under the Policy remain unchanged.

As of August 1, 2022. Great-West Life & Annuity Insurance Company and other entities within the Company's corporate group, including the underlying variable insurance funds historically marketed under the "Great-West Funds" brand, have adopted the brand name "Empower."

We established the COLI VUL-2 Series Account of the Great-West of New York (the "Series Account") in accordance with New York law on February 14, 2006. The Series Account is registered with the SEC as a unit investment trust under the Investment Company Act of 1940.

**State Regulation**

We are subject to the laws of New York governing life insurance companies and to regulation by New York's Superintendent of Financial Services ("Superintendent"), whose agents periodically conduct an examination of our financial condition and business operations. The investment policy of the Series Account may not be changed without any required approval of the

Superintendent. The approval process will be on file with the Superintendent. We are also subject to the insurance laws and regulations of all the jurisdictions in which we are authorized to do business.

We are required to file an annual statement with the insurance regulatory authority of those jurisdictions where we are authorized to do business relating to our business operations and financial condition as of December 31st of the preceding

 **Non-Principal Risks of Investing in The Contract** 

**Cyber Security Risks.** With the increasing reliance on digital technology to conduct necessary business functions and engage customers and business partners, we are susceptible to ongoing risks and threats of cyber security incidents. These risks include the occurrence of deliberate or malicious attacks, as well as unintentional incidents. These risks are heightened by our offering of products with certain features, including those with automatic asset transfer or re-allocation strategies, and by our offering of unaffiliated underlying funds and administrators. To provide reasonable assurance, we employ people, process and technology, and related protocols to protect computer hardware, networks, systems and applications and the data transmitted and stored therewith. These measures are intended to safeguard the reliability of our systems, as well as the security, availability, integrity, and confidentiality of our data assets. We also contract with vendors who we ensure have their own safeguards for our data.

Deliberate cyber-attacks include but are not limited to: gaining unauthorized access (including physical break-ins and attempts to fraudulently induce employees, customers or other users of these systems to disclose sensitive information in order to gain access) to computer systems in order to misappropriate financial assets and/or disclose sensitive or confidential information; deleting, corrupting or modifying data; and causing operational disruptions. Cyber-attacks can also be carried out in a manner that does not require gaining unauthorized access, such as causing denial-of-service attacks on websites to prevent access to computer networks. In addition to deliberate breaches engineered by external actors, cyber security risks can also result from the conduct of malicious, exploited or careless insiders whose actions may result in the destruction, release or disclosure of confidential or proprietary information stored on our systems.

Cyber security incidents that could impact us and our Policy Owners, whether deliberate or unintentional, could arise not only during our own administration of the Policy, but also at entities operating the Policy's underlying funds intermediaries, and third-party service providers. Cyber security failures originating with any of the entities involved with the servicing and administration of the Policy may cause significant disruptions in the business operations related to the Policy. Potential impacts of a cyber security incident include but are not limited to: financial losses under the Policy; your inability to conduct transactions under the Policy that may involve an underlying fund; an inability to calculate unit values under the Policy, the inability of Funds to calculate share values and/or the net asset value ("NAV") of an underlying fund; and disclosures of your confidential personal financial information.

In addition to direct impacts to you, cyber security incidents may have adverse impacts on us. For instance, such cyber security incidents may prompt regulatory inquiries and could result in regulatory proceedings that cause us to incur regulatory, legal and/or litigation costs and may cause reputational damage. Costs incurred by us may include expenses related to reimbursement, litigation and litigation settlements, and additional compliance costs. We may also incur considerable expenses when enhancing and upgrading computer systems and systems security to prevent or remediate a cyber security failure.

The rapid proliferation of technologies-as well as the increased sophistication of organized crime, hackers, terrorists, hostile foreign governments, and others--continue to pose new and significant cyber security threats. Due to the increasing sophistication of cyber-attacks, a cybersecurity breach could occur and persist for an extended period of time without detection. Although we, our service providers, and the underlying funds offered under the Policy have established business continuity plans and risk management systems to mitigate cyber security risks, there can be no guarantee or assurance that such plans or systems will be effective in avoiding losses affecting your Policy due to cyber-attacks or information security breaches, or that all risks that exist or may develop in the future have been completely anticipated and identified or can be protected against. Nor can we control or assure the efficacy of the cyber security plans and systems implemented by third-party service providers, the underlying funds, and the issuers in which the underlying funds invest.

 **Independent Auditors** 

The financial statements of the subaccounts that comprise COLI VUL-2 Series Account as of December 31, 2025, and for each of the years or periods presented, have been incorporated by reference in this Statement of Additional Information in reliance upon the report of KPMG LLP, independent registered public accounting firm, incorporated by reference herein, and upon the authority of said firm as experts in accounting and auditing.

The business address for KPMG LLP is 420 20th Street North, Suite 1800, Birmingham, Alabama 35203.

The statutory-basis financial statements of Empower Life & Annuity Insurance Company of New York, as of December 31, 2025 and 2024, and for each of the three years in the period ended December 31, 2025, incorporated by reference in this Statement of Additional Information have been audited by Deloitte & Touche LLP, an independent auditor, as stated in their report which expresses an unmodified opinion on the statutory-basis financial statements and an adverse opinion on the accounting principles generally accepted in the United States. Such financial statements are incorporated by reference in reliance upon the report of such firm given their authority as experts in accounting and auditing.

**Underwriters**

Prior to October 5, 2020, the offering of the Policy was made on a continuous basis by Empower Holdings, Inc. ("Empower Holdings"), an affiliate of Empower of New York, whose principal business address is 8515 East Orchard Road, Greenwood Village, Colorado 80111. GWFS Equities is registered with the SEC under the Securities Exchange Act of 1934 ("Exchange Act") as a broker-dealer and is a member of the Financial Industry Regulatory Authority ("FINRA").

Effective October 5, 2020, the offering of the Policy is made on a continuous basis by Investment Distributors, Inc. ("IDI"), a subsidiary of Protective Life Corporation ("PLC"), the parent of Protective. IDI is a Tennessee corporation and was established in 1993. IDI's home office shares the same address as Protective Life at 2801 Highway 280 South, Birmingham, Alabama 35223. IDI is registered with the SEC under the Exchange Act as a broker-dealer and is a member firm of FINRA.

Empower Holdings and IDI have received no underwriting commissions in connection with this offering.

Licensed insurance agents will sell the Policy in New York. Such agents will be registered representatives of broker-dealers registered under the Exchange Act, which are members of FINRA and which have entered into selling agreements with GWFS Equities and IDI. GWFS Equities also acts as the general distributor of certain annuity contracts issued by us. The maximum sales commission payable to our agents, independent registered insurance agents and other registered broker-dealers is 25% of Premium. In addition, asset-based trail commissions may be paid. A sales representative may be required to return all or a portion of the commissions paid if: (i) a Policy terminates prior to the second Policy Anniversary; or (ii) a Policy is surrendered for the Surrender Benefit within the first six Policy Years and applicable state insurance law permits a return of expense charge.

**Administrative Services**

Certain Administrative services are provided by Empower and Protective to assist Empower of New York in processing the Policies. These services are described in written agreements between Empower, Protective, and Empower of New York. No compensation has been paid to Empower or Protective in connection with these services for these Policies.

**Underwriting Procedures**

We will issue on a fully underwritten basis applicants up to 300% of our standard current mortality assumptions. We will issue on a simplified basis based on case characteristics, such as required Policy size, average age of group and the industry of the group using our standard mortality assumptions. We will issue on a guaranteed basis for larger groups based on case characteristics such as the size of the group, Policy size, average age of group, industry, and group location.

**Illustrations**

Upon Request, we will provide you an illustration of Cash Surrender Value, Account Value and death benefits. The first illustration you Request during a Policy Year will be provided to you free of charge. Thereafter, each additional illustration Requested during the same Policy Year will be provided to you for a nominal fee not to exceed $50.

**Financial Statements**

The audited statements of assets and liabilities of the subaccounts that comprise COLI VUL-2 Series Account of December 31, 2025, and the related statements of operations for the year or period then ended, and statements of changes in net assets for each of the years or periods in the two-year period then ended as well as the Report of Independent Registered Public Accounting Firm are incorporated into the Statement of Additional Information by reference to the Series Account's [Form N-VPFS](https://www.sec.gov/Archives/edgar/data/1401960/000110465926044689/tm263272d5_nvpfs.htm), File No. 811-22091, filed with the SEC on April 17, 2026.

The audited statutory balance sheets for Empower Life & Annuity Company of New York as of December 31, 2025 and 2024 and the related statutory statements of operations, changes in capital and surplus cash flows for each of the years in the three-year period ended December 31, 2025 as well as the report of the Independent Auditor Empower Life & Annuity Company of New York is incorporated by reference to the Company Account's [Form N-VPFS](https://www.sec.gov/Archives/edgar/data/1401960/000110465926040716/tm263272d16_nvpfs.htm), File No. 811-22091, filed with the SEC on April 8, 2026.

**PART C**

**OTHER INFORMATION**

**Item 30. Exhibits** 

(a) Board of Directors Resolution

(a) (1) [Resolution authorizing establishment of Registrant is incorporated herein by reference to the Form N-6 Registration Statement (File No. 333,144503), filed with the Commission on July 12, 2007.](http://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/boardresolution.htm)

(b) Custodian Agreements. None.

(c) Underwriting Contracts.

(c) (1) [Copy of underwriting contract between First Great-West Life & Annuity Insurance Company ("First Great-West") (now known as Great-West Life & Annuity Insurance Company of New York ("Great-West of New York")) and GWFS Equities, Inc. is incorporated herein by reference to the Form N-6 Registration Statement (File No. 333144503), filed with the Commission on July 12, 2007.](http://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/underwritingagmt.htm)

(c) (2) [Distribution Agreement between Great-West Life & Annuity Insurance Company of New York ("Great-West of New York") and Investment Distributors, Inc. ("IDI") dated October 5, 2020 is incorporated herein by reference to Post-Effective Amendment No. 22 to the Form N-6 Registration Statement (File No. 333,144503), filed with the Commission on May 3, 2021.](https://www.sec.gov/Archives/edgar/data/1401960/000119312521148135/d140274dex99c2.htm)

(d) Contracts

(d) (1) [Specimen Policy (Form J355rev4-ny) is incorporated herein by reference to Post-Effective Amendment No. 21 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 17, 2020.](http://www.sec.gov/Archives/edgar/data/1401960/000168386320003938/f3525d2.htm)

(d) (2) [Specimen Change of Insured Rider is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/coli71207n6.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/coli71207n6.htm)[reference to the FormN-6 Registration Statement (File No. 333-144503), filed with the Commission on July 12, 2007.](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/coli71207n6.htm)

(d) (3) [Specimen](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_rider.htm)[Term](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_rider.htm)[Life Insurance Rider (Form J355NYrider-CSO) is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_rider.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_rider.htm)[reference to Post-Effective Amendment No. 2 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on December 19, 2008.](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_rider.htm)

(d) (4) [Fixed](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_endorsement.htm)[Account Endorsement (Form J379NY) is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_endorsement.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_endorsement.htm)[reference to Post-Effective Amendment No. 2 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on December 19, 2008.](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000010/colivul2fgwla_endorsement.htm)

(d) (5) [Specimen](https://www.sec.gov/Archives/edgar/data/1401960/000119312512406846/d411627dex99d5.htm)[Policy](https://www.sec.gov/Archives/edgar/data/1401960/000119312512406846/d411627dex99d5.htm)[Endorsement (Form](https://www.sec.gov/Archives/edgar/data/1401960/000119312512406846/d411627dex99d5.htm)[NY-J801)](https://www.sec.gov/Archives/edgar/data/1401960/000119312512406846/d411627dex99d5.htm)[is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000119312512406846/d411627dex99d5.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000119312512406846/d411627dex99d5.htm)[reference to Post-Effective Amendment No. 10 to the Form N-6 Registration Statement (Fle No. 333-144503), filed with the Commission on September 27, 2012.](https://www.sec.gov/Archives/edgar/data/1401960/000119312512406846/d411627dex99d5.htm)

(d) (6) [Name Change Endorsement (Form J495ny) is incorporated herein by reference to Post-Effective Amendment No. 10 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on September 27, 2012.](http://www.sec.gov/Archives/edgar/data/1401960/000119312512406846/d411627dex99d6.htm)

(d) (7) [Specimen Policy (Form J355rev3-ny) is incorporated herein by reference to Post-Effectigve Amendment No. 12 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on February 28, 2014.](http://www.sec.gov/Archives/edgar/data/1401960/000119312514076107/d668584dex99d7.htm)

(e) Applications

(e) (1) [Specimen Application is incorporated herein by reference to the Form N-6 Registration Statement (File NO. 333-144503), filed with the Commission on July 12, 2007.](http://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/j355app3mmfny.htm)

(f) Depositor's Certificate of Incorporation and By-Laws.

(f) (1) [The Charter of Depositor is incorporated herein by reference to Post-Effective Amendment No. 14 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 29, 2015.](https://www.sec.gov/Archives/edgar/data/1401960/000140196015000004/gwlanyrestatedcharter.htm)

(f) (2) [The Bylaws of Depositor are incorporated herein by reference to Post-Effective Amendment No. 14 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 29, 2015.](https://www.sec.gov/Archives/edgar/data/1401960/000140196015000004/gwlanybylaws.htm)

(g) Reinsurance Contracts.

(g) (1) [Automatic YRT Reinsurance Agreement Effective October 1, 2008 between Great-West and The Canada Life Assurance Company, Amendment 1 to the Automatic YRT Reinsurance Agreement Effective October 1, 2008 dated August 1, 2010 and Amendment 2 to the Automatic YRT Reinsurance Agreement Effective October 1, 2008 dated August 1, 2010 are incorporated herein by reference to Post-Effective Amendment No. 6 to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on April 25, 2011.](http://www.sec.gov/Archives/edgar/data/1402449/000119312511109040/dex99g1.htm)

(g) (2) [Automatic/Facultative YRT Guaranteed Issue and Fully Underwritten Reinsurance Agreement between Great-West and RGA Reinsurance Company effective May 1, 2010 is incorporated herein by reference to Post-Effective Amendment No. 6 to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on April 25, 2011.](http://www.sec.gov/Archives/edgar/data/1402449/000119312511109040/dex99g2.htm)

(g) (3) [Automatic Yearly Renewable Term Reinsurance Agreement between Great West and SCOR Global Life U.S. Re Insurance Company effective May 1, 2010 is incorporated herein by reference to Post-Effective Amendment No. 6 to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on April 25, 2011.](http://www.sec.gov/Archives/edgar/data/1402449/000119312511109040/dex99g3.htm)

(g) (4) [Automatic Yearly Renewable Term Reinsurance Agreement between Great-West and Hannover Life Reassurance Company of America effective May 1, 2010 is incorporated herein by reference to Post-Effective Amendment No. 6 to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on April 25, 2011.](http://www.sec.gov/Archives/edgar/data/1402449/000119312511109040/dex99g4.htm)

(g) (5) [Reinsurance Agreement between Great-West and Protective Life Insurance Company effective June 3, 2019 is incorporated herein by reference to Post-Effective Amendment No. 20 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on December 26, 2019.](http://www.sec.gov/Archives/edgar/data/1401960/000119312519323419/d847398dex99g5.htm)

(h) Participation Agreements.

(h) (1) [Participation Agreement among Great-West of New York, AIM Variable Insurance Funds, Inc., and AIM Distributors, Inc., dated April 30, 2004 is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2008.](http://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/aimfgwlafpa43004.htm)

(h) (1) (i) [Amendment to Participation Agreement among First Great-West (now known as Great-West of New York), AIM Variable Insurance Funds, Inc., and AIM Distributors, Inc. dated November 15, 2007 is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2008.](http://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/aimfgwla1stamnt11152007.htm)

(h) (1) (ii) [Amendment to Participation Agreement among First Great-West (now known as Great-West of New York), AIM Variable Insurance Funds, Inc., and AIM Distributors, Inc. dated February 20, 2008 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](http://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h3.htm)

(h) (1) (iii) [Amendment to Participation Agreement among First Great-West (now known as Great-West of New York), AIM Variable Insurance Funds, Inc., and AIM Distributors, Inc. dated March 31, 2008 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](http://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h4.htm)

(h) (1) (iv) [Amendment to Participation Agreement among First Great-West (now known as Great-West of New York), AIM Variable Insurance Funds, Inc., and AIM Distributors, Inc. dated April 30, 2010 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](http://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h5.htm)

(h) (1) (v) [Amendment dated March 22, 2022 to Participation Agreement (AIM Variable Insurance Funds, Inc., and AIM Distributors, Inc.) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx1xv.htm)

(h) (2) [Fund Participation Agreement among](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Great-West](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Life & Annuity Insurance Company ("Great-](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[West"),](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [American Century Investment Management, Inc., and Fund Distributors, dated September 14, 1999 is](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[incorporated herein](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[by](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[reference to Post-Effective Amendment No. 4 to the Form S-6 Registration Statement (file No. 333-70963), filed with the Commission on April 24, 2002.](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)

(h) (2) (i) [Amendment to Fund Participation Agreement among Great-West, American Century](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/amendmenttofpaamericancent.txt)[Investment](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/amendmenttofpaamericancent.txt) [Management, Inc. and Fund Distributors, dated April 20, 2000 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/amendmenttofpaamericancent.txt)[by](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/amendmenttofpaamericancent.txt)[reference to Post-](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/amendmenttofpaamericancent.txt)[Effective Amendment No. 13 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 28, 2006.](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/amendmenttofpaamericancent.txt)

(h) (2) (ii) [Amendment to Fund Participation Agreement among Great-West, American Century](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/fpah4.txt)[Investment](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/fpah4.txt)[Management, Inc. and Fund Distributors, dated](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/fpah4.txt)[May](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/fpah4.txt)[1, 2002 is incorporated herein by reference to Post-Effective Amendment No. 13 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 28, 2006.](https://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/fpah4.txt)

(h) (2) (iii) [Amendment to Fund Participation Agreement among Great-West, American Century](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlaamerfpaamend.txt)[Investment](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlaamerfpaamend.txt) [Management, Inc., and Fund Distributors, dated April 26, 2005 is incorporated herein by reference to Post-Effective Amendment No. 12 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 29, 2005.](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlaamerfpaamend.txt)

(h) (2) (iv) [Amendment to Fund Participation Agreement among Great-West, American Century](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/acfpafourthamend.htm)[Investment](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/acfpafourthamend.htm)[Management, Inc., and Fund Distributors dated September 17, 2007 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/acfpafourthamend.htm)[by](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/acfpafourthamend.htm) [reference to the From N-6 Registration Statement (File No. 333-146241), filed with the Commission on September 21, 2007.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/acfpafourthamend.htm)

(h) (2) (v) [Amendment to Fund Participation Agreement among Great-West, American Century](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h11.htm)[Investment](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h11.htm)[Management, Inc., and American Century Investment Services, Inc. dated November 18, 2008 is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h11.htm)[incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h11.htm)

(h) (2) (vi) [Amendment to Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)[American](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)[Century Investment Management, Inc., and American Century Investment Services, Inc. dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)[September 1, 2013 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)[reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h12.htm)

(h) (2) (vii) [Amendment to Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm)[American](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm)[Century Investment Management, Inc., and American Century Investment Services, Inc. dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm)[May](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm)[1,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm) [2015 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h13.htm)

(h) (2) (viii) [Amendment dated August 30, 2023 to Participation Agreement (American Century Management, Inc.) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx2xviii.htm)

(h) (3) [Fund Participation Agreement between Great-West, First](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm) [known as](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm) [of](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm)[New](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm)[York),](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm)[American Funds Insurance Series and Capital Research and Management](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm)[Company](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm)[dated](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm) [January 28, 2008 is incorporated herein by reference to Post-Effective Amendment No. 16 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 21, 2008.](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/americanfundsfpa12808.htm)

(h) (3) (i) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h15.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h15.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h15.htm)[West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h15.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h15.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h15.htm)[American Funds Insurance Series and Capital Research and Management Company](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h15.htm)[dated September 30, 2011 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h15.htm)

(h) (3) (ii) [Amendment to Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h16.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h16.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h16.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h16.htm)[American](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h16.htm)[Funds Insurance Series and Capital Research and Management Company dated August 28, 2013 is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h16.htm)[incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h16.htm)

(h) (3) (iii) [Amendment to Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h17.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h17.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h17.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h17.htm)[American](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h17.htm)[Funds Insurance Series and Capital Research and Management Company dated April 3, 2014 is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h17.htm)[incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333.144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h17.htm)

(h) (3) (iv) [Amendment dated April 6, 2022 to Participation Agreement (American Funds Insurance Series) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx3xiv.htm)

(h) (4) [Fund Participation Agreement among Great-West, Davis Variable Account Fund, Inc., Davis Selected Advisers, L.P. and Davis Distributors, LLC dated December 16, 2004 is incorporated herein by reference to Post-Effective Amendment No. 12 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 29, 2005.](http://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwladavisfpa.txt)

(h) (4) (i) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[West](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[of New](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[York),](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[Davis](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[Account](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[Inc., Davis Selected Advisers,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[L.P.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[and Davis](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)[Distributors, LLC dated July 2, 2007 is incorporated herein by reference to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on September 21, 2007.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/davisfirstfpaamend.htm)

(h) (4) (ii) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[Davis](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[Account](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[Inc., Davis Selected Advisers,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[L.P.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[and Davis](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)[Distributors, LLC dated October 29, 2008 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h20.htm)

(h) (4) (iii) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[Davis](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[Account](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[Inc., Davis Selected Advisers,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[L.P.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[and Davis](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)[Distributors, LLC, dated August 16, 2013 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h21.htm)

(h) (5) [Participation Agreement among First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm)[Delaware VIP](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [Trust,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [Delaware](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [Company,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [Delaware](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [Distributors,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [L.P.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [June](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [2,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [2003](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm) [incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h22.htm)

(h) (5) (i) [Amendment to Participation Agreement among First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm) [Delaware VIP Trust, Delaware Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[Company,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[and Delaware Distributors,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[L.P.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[dated October 1,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)[2005 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h23.htm)

(h) (5) (ii) [Amendment to Participation Agreement among First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm) [Delaware VIP Trust, Delaware Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[Company,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[and Delaware Distributors,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[L.P.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[dated January 11,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[2008 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)[reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h24.htm)

(h) (5) (iii) [Amendment to Participation Agreement among First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm) [Delaware VIP Trust, Delaware Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)[Company,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)[and Delaware Distributors,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm) [L.P.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm) [dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)[November 14, 2011 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h25.htm)

(h) (5) (iv) [Amendment to Participation Agreement among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[Delaware VIP Trust, Delaware](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[Company,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[and Delaware Distributors,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[L.P.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[May](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)[7, 2014 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h26.htm)

(h) (5) (v) [Amendment to Participation Agreement among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[Delaware VIP Trust, Delaware](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[Company,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[and Delaware Distributors,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[L.P.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)[dated August 1, 2014 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h27.htm)

(h) (5) (vi) [Amendment to Participation Agreement among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[Delaware VIP Trust, Delaware](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[Company,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[and Delaware Distributors,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[L.P.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[May](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)[1, 2016 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h28.htm)

(h) (6) [Fund](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [Participation](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [Agreement](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [between](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [Great-West](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[and](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [Dreyfus](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [Stock](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [Index](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [Fund,](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Inc.](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [(formerly](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [known](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [as](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Dreyfus Life & Annuity Index](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Fund,](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Inc.) dated December 31, 1998 is incorporated herein by reference to Post-Effective Amendment No. 5 to the Form S-6 Registration Statement (File No. 333-70963), filed with the Commission on April 24, 2002.](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)

(h) (6) (i) [Amendment to Fund Participation Agreement between](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Great-West](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[and Dreyfus Stock Index](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Fund,](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Inc.](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[(formerly known as Dreyfus Life & Annuity Index](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Fund,](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Inc.) dated March 15, 1999 is incorporated herein by reference to Post-Effective Amendment No. 5 to the Form S-6 Registration Statement (File No. 333-70963), filed with the Commission on April 24, 2002.](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)

(h) (6) (ii) [Amendment to Fund Participation Agreement among Great-West, Dreyfus Growth and Value Funds, Inc., Dreyfus Stock Index Fund, Inc. (formerly known as Dreyfus Life & Annuity Index Fund, Inc.), and Dreyfus Variable Investment Fund dated January 1, 2002 is incorporated herein by reference to Post-Effective Amendment No. 13 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 28, 2006.](http://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/amendmenttofpas.txt)

(h) (6) (iii) [Amendment to Fund Participation Agreement among Great-West, Dreyfus Stock Index Fund, Inc. (formerly known as Dreyfus Life & Annuity Index Fund, Inc.) and Dreyfus Variable Investment Fund dated December 1, 2004 is incorporated herein by reference to Post-Effective Amendment No. 13 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 28, 2006.](http://www.sec.gov/Archives/edgar/data/1075796/000107579606000010/thirdamendmenttofpah9.txt)

(h) (6) (iv) [Amendment to Fund Participation Agreement among Great-West, Dreyfus Stock Index](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm)[Inc.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [(formerly](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [known](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [as](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Dreyfus](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Life](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [&](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Annuity](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Index](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Fund,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Inc.)](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [and](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Dreyfus](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Investment](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [Fund](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm) [dated](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm)[July 31, 2007 is incorporated herein by reference to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on September 21, 2007.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dreyfus4thamendfpa.htm)

(h) (6) (v) [Amendment to Fund Participation Agreement among Great-West, First, Great-West (now known as Great West of New York), Dreyfus Investment Portfolios, The Dreyfus Socially Responsible Growth Fund, Inc., Dreyfus Fund, Inc., and Dreyfus Variable Investment Fund dated January 9, 2009 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h34.htm)

(h) (6) (vi) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Dreyfus Investment Portfolios, The Dreyfus Socially Responsible Growth](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Dreyfus Stock Index](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Inc. and Dreyfus](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Investment](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[Fund](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[dated October 1, 2009 is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)[incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h35.htm)

(h) (6) (vii) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[Dreyfus Investment Portfolios, The Dreyfus Socially Responsible Growth](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[Fund, Inc., Dreyfus](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[Inc. and Dreyfus](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[Investment](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[Fund](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[dated November 1, 2013 is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)[incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h36.htm)

(h) (7) [Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[DWS](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Variable](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Series I (formerly Scudder](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Variable](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt) [Series I),](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[DWS](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Variable](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Series II (formerly Scudder](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Variable](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Series II),](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[DWS](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Investment VIT Funds](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt) [(formerly Scudder Investment VIT Funds), Deutsche Investment Management Americas, Inc., Deutsche](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)[Asset Management, Inc. and Scudder Distributors dated March 31, 2005 is incorporated herein by reference to Post-Effective Amendment No. 12 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 29, 2005.](https://www.sec.gov/Archives/edgar/data/1075796/000107579605000006/exhibitgwlascudderfpa.txt)

(h) (7) (i) [Amendment](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [to](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Fund](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Participation](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Agreement](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [among](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Great](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [West,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [DWS](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Series](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [I](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [(formerly](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Scudder](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Series I),](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [DWS](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Series II (formerly Scudder](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Series II),](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [DWS](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Investment VIT](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Funds (formerly Scudder Investment VIT Funds), Deutsche Investment Management Americas,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Inc.,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Deutsche Asset Management, Inc. and](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [DWS](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Scudder Distributors, Inc. (formerly Scudder Distributors,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [Inc.)](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [dated](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [April](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [11,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [2007](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [is](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm) [incorporated herein by reference to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on September 21, 2007.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder1stamendtofpa.htm)

(h) (7) (ii) [Amendment to Fund Participation Agreement among Great West, First Great-West (now known as Great-West of New York), DWS Variable Series I (formerly Scudder Variable Series I), DWS Variable Series II (formerly Scudder Variable Series II), DWS Investment VIT Funds (formerly Scudder Investment VIT Funds); Deutsche Investment Management Americas, Inc., and DWS Scudder Distributors, Inc. (formerly Scudder Distributors, Inc.) dated July 1, 2007 is incorporated herein by reference to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on September 21, 2007.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/dwsscudder2ndamendfpa.htm)

(h) (7) (iii) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[Series I,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[Series II,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[Investments VIT Funds,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[Deutsche Investment Management Americas Inc. and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[Investments Distributors, Inc. (formerly](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm) [Scudder Distributors, Inc.) dated November 20, 2008 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h40.htm)

(h) (7) (iv) [Amendment to Fund Participation](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm) [Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm) [Series I,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[Series II,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[Investments VIT Funds, Deutsche Investment Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[Americas Inc. and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[DWS](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)[Investments Distributors, Inc. dated August 10, 2013 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h41.htm)

(h) (8) [Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[Eaton](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[Vance](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[Trust](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[and Eaton](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[Vance](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)[Distributors, Inc. dated April 28, 2016 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h42.htm)

(h) (9) [Fund Participation Agreement among Great-West, First Great-West (now known as Great-West of New York), Federated Insurance Series and Federated Securities Corp. dated March 3, 2012 is incorporated herein by reference to Post-Effective Amendment No. 25 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 27, 2012.](http://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h50.htm)

(h) (9) (i) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h51.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h51.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h51.htm)[West](https://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h51.htm)[of New](https://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h51.htm)[York),](https://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h51.htm)[GWFS Equities, Inc., Federated Insurance Series and Federated Securities Corp. dated](https://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h51.htm)[March 3, 2012 is incorporated herein by reference to Post-Effective Amendment No. 25 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 27, 2012.](https://www.sec.gov/Archives/edgar/data/1075796/000119312512190714/d290325dex99h51.htm)

(h) (9) (ii) [Amendment dated March 22, 2022 to Participation Agreement (Federated Insurance Series) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx9xii.htm)

(h) (10) [Fund Participation Agreement among First](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[known as](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[of New](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[York),](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Fidelity](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Distributors Corporation,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Insurance Products](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Insurance Products Fund II,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Insurance Products Fund III,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Insurance Products Fund](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[IV,](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[and](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Insurance](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[Products Fund](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[V](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[dated September 11, 2007 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[by](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)[reference to the Form N-6 Registration Statement (File No. 333-146241), filed with the Commission on September 21, 2007.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000003/fgwlafidelityfpa.htm)

(h) (10) (i) [Amendment to Fund Participation Agreement among First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm) [known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm) [of](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Fidelity Distributors Corporation,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Insurance Products](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Insurance](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Products Fund II,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Insurance Products Fund III,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Insurance Products Fund](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm) [IV,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm) [and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm) [Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[Insurance Products Fund](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[V](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)[dated November 20, 2008 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h46.htm)

(h) (10) (ii) [Amendment to Fund Participation Agreement among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Fidelity Distributors](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Corporation,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Insurance Products](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Insurance Products Fund II,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Insurance](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Products Fund III,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Insurance Products Fund](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[IV,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[Insurance Products Fund](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[V,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[April](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm) [28,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm) [2017](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)[is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm) [incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h47.htm)

(h) (11) [Participation Agreement among Great-West, Great-West of New York, Goldman Sachs Variable Insurance Trust, and Goldman, Sachs & Co. dated April 19, 2013 is incorporated herein by reference to Post-Effective Amendment No. 27 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 26, 2013.](http://www.sec.gov/Archives/edgar/data/1075796/000119312513177023/d470588dex99h52.htm)

(h) (11) (i) [Amendment to Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h49.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h49.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h49.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h49.htm)[Goldman Sachs](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h49.htm) [Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h49.htm)[Insurance Trust, and Goldman, Sachs & Co. dated July 22, 2013 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h49.htm)

(h) (12) [Agreement among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[and Maxim Series](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[Inc.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[(now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[Funds, Inc.) dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[November 1,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[1](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)[999 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h50.htm)

(h) (12) (i) [Amendment to Agreement between Great-West, Maxim Series Fund](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[(now](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[West](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[Funds,](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[Inc.) and First](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[West](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[York)](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[dated October 31, 2007 is](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)[incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-145333), filed with the Commission on November 1, 2007.](https://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/maximgwlafglwacoliamendfpa.htm)

(h) (12) (ii) [Amendment to Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm) [and Maxim Series](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[Inc.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[(now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[Funds, Inc.) dated March 23, 2008 is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm) [incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm) [by](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)[reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h52.htm)

(h) (12) (iii) [Amendment to Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm) [and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[Funds, Inc. dated August 2, 2013 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)[reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h53.htm)

(h) (13) [Fund Participation Agreement among Great-West, Great-West of New York, Maxim Series Fund, Inc. (now known as Great-West Funds, Inc.), GW Capital Management LLC, and GWFS Equities, Inc. dated December 15, 2011 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h54.htm)

(h) (14) [Participation Agreement among First-Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/janusfgwlafpa12182007.htm)[(now](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/janusfgwlafpa12182007.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/janusfgwlafpa12182007.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/janusfgwlafpa12182007.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/janusfgwlafpa12182007.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/janusfgwlafpa12182007.htm)[Janus Aspen](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/janusfgwlafpa12182007.htm)[Series and Janus Distributors, LLC dated December 18, 2007 is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2008.](https://www.sec.gov/Archives/edgar/data/1401960/000140196008000003/janusfgwlafpa12182007.htm)

(h) (14) (i) [Letter Agreement Supplement to Fund Participation Agreement among First-Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm)[(now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm)[Janus Aspen Series and Janus Distributors, LLC dated December 18, 2007](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm)[is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm) [incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h56.htm)

(h) (15) [Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h57.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h57.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h57.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h57.htm)[Janus Aspen Series and Janus](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h57.htm)[Distributors, LLC dated December 1, 2015 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h57.htm)

(h) (16) [Participation Agreement among Great-West, First Great-West (now known as Great-West of New York), JPMorgan Insurance Trust, JPMorgan Investment Advisors Inc., and J.P. Morgan Investment Management Inc., dated April 24, 2009 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h58.htm)

(h) (16) (i) [Amendment](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [to](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [Participation](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [Agreement](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [(now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [known](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)[of](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)[New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)[JPMorgan Insurance Trust, JPMorgan Investment Advisors Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)[J.P.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)[Morgan Investment](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)[Management Inc. and JPMorgan Funds Management, Inc. dated April 13, 2015 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm) [reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (file No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h59.htm)

(h) (17) [Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [Lord](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [Abbett](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [Series](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [Inc.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [Lord](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [Abbett](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [Distributor](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [LLC](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [September](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [8,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [2011](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm) [incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h60.htm)

(h) (17) (i) [Amendment to Participation Agreement among Great-West, Great-West of New York, Lord Abbett Series Fund, Inc. and Lord Abbett Distributor LLC dated August 21, 2013 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](http://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h61.htm)

(h) (17) (ii) [Amendment to Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm)[Lord Abbett Series](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm)[Inc.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [Lord](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [Abbett](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [Distributor](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [LLC](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [April](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [1,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [2014](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm) [incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h62.htm)

(h) (17) (iii) [Amendment to Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm)[Lord Abbett Series](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm) [Fund,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm)[Inc. and Lord Abbett Distributor LLC dated April 17, 2015 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm)[reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h63.htm)

(h) (17) (iv) [Amendment dated April 28, 2022 to Participation Agreement (Lord Abbett Series Fund, Inc.) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx17xiv.htm)

(h) (18) [Participation Agreement among Great-West, First Great-West (now known as Great-West of New York), MFS Variable Insurance Trust I (now known as MFS Variable Insurance Trust), MFS Variable Insurance Trust II, and MFS Fund Distributors, Inc. dated April 1, 2011 is incorporated herein by reference to Post-Effective Amendment No. 16 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 21, 2017.](http://www.sec.gov/Archives/edgar/data/1401960/000119312517131874/d338121dex99h35.htm)

(h) (18) (i) [Amendment to Participation Agreement among Great-West, Great-West of New York, MFS Variable Insurance Trust, MFS Variable Insurance Trust II, and MFS Fund Distributors, Inc. dated April 2017 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](http://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h65.htm)

(h) (19) [Fund Participation Agreement among Great-West, Neuberger Berman Advisers Management Trust,](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[Advisers Managers Trust, and Neuberger Berman Management Incorporated dated January 1, 1999](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)[is](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt) [incorporated herein by reference to Post-Effective Amendment No. 5 to the Form S-6 Registration Statement (File No. 333-70963), filed with the Commission on April 24, 2002.](https://www.sec.gov/Archives/edgar/data/1075796/000107579602000007/colivul2485b.txt)

(h) (19) (i) [Amendment to Fund Participation Agreement among Great-West, Neuberger Berman Advisers](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000004/neuberger1stamdtfpa102407.htm)[Management Trust, Advisers Managers Trust, and Neuberger Berman Management Incorporated](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000004/neuberger1stamdtfpa102407.htm)[dated](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000004/neuberger1stamdtfpa102407.htm) [October 24, 2007 is incorporated herein](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000004/neuberger1stamdtfpa102407.htm)[by](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000004/neuberger1stamdtfpa102407.htm)[reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000004/neuberger1stamdtfpa102407.htm)[Statement (File No. 333-146241), filed with the Commission on December 4, 2007.](https://www.sec.gov/Archives/edgar/data/1402449/000140244907000004/neuberger1stamdtfpa102407.htm)

(h) (19) (ii) [Amendment dated April 5, 2022 to Participation Agreement (Neuberger Berman Advisers Management Trust) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx19xii.htm)

(h) (20) [Fund Participation Agreement among Great-West, PIMCO Variable Insurance Trust, Pacific Investment Management Company LLC and PIMCO Advisors Distributors LLC dated March 1, 2004 is incorporated herein by reference to Post-Effective Amendment No. 10 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on May 3, 2004.](https://www.sec.gov/Archives/edgar/data/1075796/000107579604000006/fpa.txt)

(h) (20) (i) [Amendment to Participation Agreement among Great-West, First Great-West (now known as Great-West of New York), PIMCO Variable Insurance Trust, Pacific Investment Management Company, LLC and Allianz Global Investors Distributors, LLC dated August 31, 2007 is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-145333), filed with the Commission on November 1, 2007.](http://www.sec.gov/Archives/edgar/data/1401959/000140195907000004/pimcofirstamnttofpa.htm)

(h) (20) (ii) [Amendment](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [to](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [Participation](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [Agreement](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [(now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [known](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [of](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm) [New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm)[PIMCO](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm)[Insurance Trust, Pacific Investment Management](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm)[Company,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm)[LLC and Allianz](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm)[Global Investors Distributors, LLC dated November 5, 2008 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h70.htm)

(h) (20) (iii) [Amendment dated July 1, 2013 to Participation Agreement (PIMCO Variable Insurance Trust) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx20xiii.htm)

(h) (20) (iv) [Amendment dated August 19, 2022 to Participation Agreement (PIMCO Variable Insurance Trust), is incorporated herein by reference to Post-Effective Amendment No. 16 to the Form N-4 Registration Statement (File No. 194044), filed with the Commission on April 28, 2003.](https://www.sec.gov/Archives/edgar/data/1037155/000110465923053034/tm239981d1_ex99-xhx27xiv.htm)

(h) (21) [Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm)[Pioneer](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm)[Contracts](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm)[Trust,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm) [Pioneer Investment Management, Inc. and Pioneer Funds Distributor, Inc. dated 2016 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h71.htm)

(h) (22) [Fund Participation among Great-West, First](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[known as](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[of New](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[York),](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[Putnam](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm) [Variable](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[Insurance Trust and Putnam Retail Management Limited Partnership dated April 30, 2008, is](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[incorporated herein](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[by](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[reference](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[to](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm) [Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)[No.](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm) [17 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on September 30, 2008.](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000016/putnamfpa4302008.htm)

(h) (22) (i) [Amendment](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [to](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [Participation](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [Agreement](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [(now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [known](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [of](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm)[Putnam](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm)[Trust and Putnam Management Limited Partnership dated July 22, 2009](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm)[is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm) [incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](http://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h73.htm)

(h) (22) (ii) [Amendment dated March 30, 2022 to Participation Agreement (Putnam Variable Trust) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](http://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx22xii.htm)

(h) (23) [Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Price Equity](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[S](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[eries, Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm) [T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm) [Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm) [Price](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Fixed](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Income Series, Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Price International Series, Inc. and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Price Investment Services,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)[Inc. dated February 1, 2002 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503, filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h74.htm)

(h) (23) (i) [Amendment to Fund Participation Agreement among Great-West, First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[known as Great-](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Price Equity Series, Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Price](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Fixed](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Income Series, Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm) [Price International Series, Inc. and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)[Price Investment Services, Inc. dated November 10, 2008 is](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm) [incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h75.htm)

(h) (23) (ii) [Amendment to Fund Participation Agreement among Great-West, First Great-West (now known as Great-West of New York), T. Rowe Price Equity Series, Inc., T. Rowe Price Fixed Income Series, Inc., T. Rowe Price International Series, Inc. and T. Rowe Price Investment Services, Inc. dated November 30, 2011 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](http://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h76.htm)

(h) (23) (iii) [Amendment to Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Price](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Equity Series, Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Price](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Fixed](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Income Series, Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Price International Series, Inc. and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm) [Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)[Price Investment Services, Inc. dated August 29, 2013 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h77.htm)

(h) (23) (iv) [Amendment to Fund Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Price](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm) [Equity](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm) [Series, Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Price](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Fixed](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Income Series, Inc.,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Price International Series, Inc. and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[T.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm) [Rowe](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)[Price Investment Services, Inc. dated March 17, 2014 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h78.htm)

(h) (24) [Participation Agreement among](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Van](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Eck](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Worldwide](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Insurance Trust,](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Van](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Eck Securities Corporation,](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Van](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm) [Eck Associates Corporation,](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[and First](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[known as](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[of New](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)[York)](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm) [dated October 11, 2007 is incorporated herein by reference to Post-Effective Amendment No. 16 to the Form N-6 Registration Statement (File No. 333-70963), filed with the Commission on April 21, 2008.](https://www.sec.gov/Archives/edgar/data/1075796/000107579608000005/vaneckfpa91807.htm)

(h) (24) (i) [Amendment](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [to](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [Participation](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [Agreement](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [among](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [First](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [(now](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [known](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [as](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [of](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm) [New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[York),](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Van](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Eck](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Worldwide](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Insurance Trust,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Van](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Eck Securities Corporation and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Van](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Eck Associates](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)[Corporation dated October 1, 2009 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h80.htm)

(h) (24) (ii) [Amendment to Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[Van](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm) [Eck](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[Worldwide](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[Insurance Trust,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[Van](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[Eck Securities Corporation and](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[Van](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[Eck Associates Corporation](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)[dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm) [August 28, 2014 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h81.htm)

(h) (25) [Participation Agreement among Great-West, Vanguard Variable Insurance Fund, The Vanguard Group, Inc. and Vanguard Marketing Corporation dated August 31, 2001; and Amendment to Participation Agreement among Great-West, Great-West of New York, Vanguard Variable Insurance Fund, The Vanguard Group, Inc. and Vanguard Marketing Corporation dated April 2021 are incorporated herein by reference to Post-Effective Amendment No. 22 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on May 3, 2021.](https://www.sec.gov/Archives/edgar/data/1401960/000119312521148135/d140274dex99h82.htm)

(h) (26) [Participation Agreement among Great-West,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[York,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[Victory](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[Variable](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[Insurance Funds,](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[Victory Capital Management Inc. and Victory Capital Advisers, Inc. dated](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[May](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)[1, 2018 is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 25, 2019.](https://www.sec.gov/Archives/edgar/data/1401960/000119312519119042/d694129dex99h82.htm)

(h) (26) (i) [Amendment dated April 26, 2022 to Participation Agreement (Victory Capital Management Inc.) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx26xi.htm)

h) (27) [Participation Agreement with Legg Mason Partners Variable Equity Trust, Legg Mason Partners Variable Income Trust, Legg Mason Partners Fund Advisor, LLC and Legg Mason Investor Services, LLC dated May 20, 2014, is incorporated herein by reference to Post-Effective Amendment No. 3 to the Form N-4 Registration Statement (File No. 333-194043), filed with the Commission on April 20, 2015.](https://www.sec.gov/Archives/edgar/data/1007286/000100728615000008/a2014-05x20leggmasonfpafor.htm)

(h) (27) (i) [Amendment dated March 15, 2022 to Participation Agreement (Legg Mason Variable Equity Trust, Legg Mason Partners Variable Income Trust, Legg Mason Partners Advisor LLC, and Franklin Distributors, LLC) is incorporated herein by reference to Post-Effective Amendment No. 16 to the Form N-4 Registration Statement (File No. 333-194044), filed with the Commission on April 28, 2023.](https://www.sec.gov/Archives/edgar/data/1037155/000110465923053034/tm239981d1_ex99-xhx19xi.htm)

(h) (28) [Participation Agreement dated April 1, 2014 (Blackrock Variable Series Funds, Inc.) is incorporated herein by reference to Post-Effective Amendment No. 3 to Form N-4 Registration Statement (File No. 333-194044), filed with the Commission on April 20, 2015.](https://www.sec.gov/Archives/edgar/data/1007286/000100728615000008/a2014-04x01blackrockvafpas.htm)

(h) (28) (i) [Amendment dated April 5, 2016 to Participation Agreement (Blackrock Variable Series Funds, Inc.) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx28xi.htm)

(h) (29) [Participation Agreement dated May 1, 2000 (Franklin Templeton Variable Insurance Trust) is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-203265), filed with the Commission on June 24, 2015.](https://www.sec.gov/Archives/edgar/data/857588/000085758815000029/franklinfundparticipationa.htm)

(h) (29) (i) [Amendment dated May 3, 2004 to Participation Agreement (Franklin Templeton Variable Insurance Products Trust) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx29xi.htm)

(h) (29) (ii) [Amendment dated May 1, 2006 to Participation Agreement (Franklin Templeton Variable Insurance Products Trust) is incorporated herein by reference to the Form N-4 Registration Statement (File No. 333-147743), filed with the Commission on April 24, 2008.](https://www.sec.gov/Archives/edgar/data/1037155/000103715508000015/ex8ifrkt08amd.htm)

(h) (29) (iii) [Amendment dated June 5, 2007 to Participation Agreement (Franklin Templeton Variable Insurance Products Trust) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx29xiii.htm)

(h) (29) (iv) [Amendment dated May 1, 2008 to Participation Agreement (Franklin Templeton Variable Insurance Products Trust) is incorporated herein by reference to the Form N-4 Registration Statement (File No. 333-147743), filed with the Commission on April 24, 2008.](https://www.sec.gov/Archives/edgar/data/1037155/000103715508000015/ex8ifrkt08amd.htm)

(h) (29) (v) [Amendment dated December 5, 2014 to Participation Agreement (Franklin Templeton Variable Insurance Trust) is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-203265), filed with the Commission on June 24, 2015.](https://www.sec.gov/Archives/edgar/data/857588/000085758815000029/franklinamendmenttofpa2.htm)

(h) (29) (vi) [Amendment dated May 1, 2016 to Participation Agreement (Franklin Templeton Variable Insurance Trust) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx29xvi.htm)

(h) (29) (vii) [Amendment dated March 15, 2022 to Participation Agreement (Franklin Templeton Insurance Products Trust) is incorporated herein by reference to Post-Effective Amendment No. 16 to the Form N-4 Registration Statement (File No. 333-194044), filed with the Commission on April 28, 2023.](https://www.sec.gov/Archives/edgar/data/1037155/000110465923053034/tm239981d1_ex99-xhx14xiii.htm)

(h) (30) [Participation Agreement dated November 11, 2014 (DFA Investment Dimensions Group Inc.) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx30.htm)

(h) (30) (i) [Amendment dated May 1, 2022 to Participation Agreement (DFA Investment Dimensions Group Inc.) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx30xi.htm)

(h) (31) [Participation Agreement dated to Participation Agreement (Lincoln Variable Insurance Products Trust) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-147743), filed with the Commission on April 21, 2009.](https://www.sec.gov/Archives/edgar/data/1037155/000103715509000027/ex10_lincolnfpa.htm)

(h) (31) (i) [Amendment dated May 1, 2023 to Participation Agreement (Lincoln Variable Insurance Products Trust) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx31xi.htm)

(h) (31) (ii) [Amendment dated April 29, 2024 to Participation Agreement (Lincoln Variable Insurance Products Trust) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx31xii.htm)

(h) (31) (iii) [Amendment dated April 24, 2026 to Participation Agreement (Lincoln Variable Insurance Products Trust)](tm263879d7_ex99-xhx31xiii.htm)

- Filed herein.

(h) (32) [Participation Agreement dated May 1, 1999 (BNY Mellon Investment Fund) is incorporated herein by reference to Post-Effective Amendment No. 9 to the Form N-4 Registration Statement (File No. 333-01153), filed with the Commission on April 18, 2003.](https://www.sec.gov/Archives/edgar/data/1007286/000100728603000011/exhibit8ddreyfus.txt)

(h) (32) (i) [Amendment dated March 20, 2001 to Participation Agreement (BNY Mellon Investment Fund) is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-52956), filed with the Commission on April 24, 2001.](https://www.sec.gov/Archives/edgar/data/1007286/000100728601500004/0001007286-01-500004.txt)

(h) (32) (ii) [Amendment dated May 21, 2003 to Participation Agreement (BNY Mellon Investment Fund) is incorporated herein by reference to Post-Effective Amendment No. 10 to the Form N-4 Registration Statement (File No. 333-52956), filed with the Commission on May 29, 2003.](https://www.sec.gov/Archives/edgar/data/1007286/000100728603000020/amendment2003dreyfus.txt)

(h) (32) (iii) [Amendment dated October 5, 2020 to Participation Agreement (BNY Mellon Investment Fund) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2024.](https://www.sec.gov/Archives/edgar/data/1401960/000110465924049920/tm242289d1_ex99-xhx32xiii.htm)

(i) Administrative Contracts. None.

(j) Other Material Contracts

(j) (1) [Form of Rule 22c-2 Shareholder Information Agreement is incorporated herein by reference to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on July 12, 2007.](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/greatwest22c2amendment.htm)

(k) Legal Opinion

(k) (1) [An opinion and consent of counsel regarding the legality of the securities being registered is incorporated herein by reference to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on July 12, 2007.](http://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlegalityopinion.htm)

(l) Actuarial Opinions

(l) (1) [Opinion of an actuarial officer of First](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm)[Great-West (now](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm)[known as](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm)[Great-West](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm)[of New](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm)[York)](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm) [with respect to the illustrations is incorporated herein](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm)[by](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm)[reference to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on July 12, 2007.](https://www.sec.gov/Archives/edgar/data/1401960/000140196007000006/exhibitlactuarialopinion.htm)

(m) Calculation - not applicable

(n) Other opinions

(n) (1) [Written Consent of Deloitte & Touche LLP](tm262871d1_ex99-xnx1.htm)

- Filed herein.

(n) (2) [Written Consent of KPMG LLP.](tm262871d1_ex99-xnx2.htm)

- Filed herein.

(n) (3) [Powers of Attorney](https://www.sec.gov/Archives/edgar/data/1401960/000110465925037446/tm256660d1_ex99-xnx3.htm) is incorporated herein by reference to Post-Effective Amendment No. 27 to the Form N-6 Registration Statement (File No. 333-144503), filed with the Commission on April 22, 2025.

(o) Omitted Financial Statements - Not Applicable.

(p) Initial Capital Agreements - Not Applicable.

(q) Form of Initial Summary Prospectus - Not Applicable

**Item 31. Directors and Officers of the Depositor**

---

| | | |
|:---|:---|:---|
| **Name** | **Principal Business Address** | **Positions and Offices with Insurance Company** |
| Orr, Robert Jeffrey | (2) | Chairman of the Board and Director |
| Alazraki, Marcia D. | (3) | Director |
| Bienfait, Robin A. | (2) | Director |
| Desmarais, Andre R. | (2) | Director |
| Katz, Stuart Z. | (4) | Director |
| Ryan, T. Timothy, Jr. | (5) | Director |
| Selitto, Jerome J. | (1) | Director |
| Walsh, Brian E. | (6) | Director |
| Abdul-Jaleel, Ahmed | (1) | Chief Compliance Officer, Registered Separate Accounts |
| Bevacqua, John F. | (1) | Executive Vice President & Chief Risk Officer |
| Brown, Jack E. | (1) | Executive Vice President, US Chief Investment Officer & Lead Portfolio Manager |
| Casey, Craig | (1) | Executive Vice President, Large, Mega, and Not-for-Profit Markets |
| Dugan, Christine | (1) | Chief Actuary |
| Eby, Amy | (1) | Appointed Actuary |
| Hudson, Brockett | (1) | Assistant Secretary |
| Kline, Carol | (1) | Executive Vice President and Chief Information Officer |
| Kreider, Jonathan D. | (1) | Executive Vice President and Head of Empower Investments |
| Larsen, David | (1) | Assistant Secretary |
| Linton, Richard H., Jr. | (1) | President and Chief Operating Officer |
| Logsdon, Ryan L. | (1) | Vice President, Deputy General Counsel & Corporate Secretary |
| Moritz, Christine | (1) | President and Chief Executive Officer |
| Murphy III, Edmund F. | (1) | President, Empower |
| Noble, Kelly | (1) | Executive Vice President, General Counsel, and Chief Legal Officer |
| Nyhouse, Jennifer | (1) | Senior Vice President and Chief Internal Auditor |
| O'Leary, Stephanie | (1) | Corporate Treasurer |
| Peterson, Douglas | (1) | Chief Information Security Officer |
| Peurye, Fred | (1) | Vice President, Taxation |
| Roe, Kara S. | (1) | Senior Vice President and Chief Financial Officer |
| Sanchez, Suzanne | (1) | Executive Vice President and Chief Human Resources Officer |
| Smolen, Joseph M. | (1) | Executive Vice President, Core & Institutional Markets |
| Waddell, Carol E. | (1) | President, Empower Personal Wealth |
| Waldron, KC | (1) | Chief Compliance Officer |
| Woerner, Sangita | (1) | Executive Vice President, Marketing |

---

(1) 8515
 East Orchard Road, Greenwood Village, Colorado 80111

(2) Power
 Financial Corporation, 751 Victoria Square, Montreal, Quebec, Canada H2Y 2J3

(3) Manatt,
 Phelps & Phillips, LLP, 7 Times Square, 23<sup>rd</sup> Floor, New York, NY 10036

(4) Fried
 Frank Harris Shriver & Jacobson, 400 E. 57<sup>th</sup> Street, 19-E, New York, NY 10022

(5) JP
 Morgan Chase, 270 Park Avenue, Floor 47, New York, NY 10017

(6) Saguenay
 Capital, LLC, The Centre at Purchase, Two Manhattanville Road, Suite 403, Purchase, NY 10577

**Item 32. Persons Controlled by or Under Common Control with the Depositor or Registrant** 

The Registrant is a separate account of Empower Life & Annuity Insurance Company of New York, a stock life insurance company incorporated under the laws of the State of New York ("Depositor"). The Depositor is an indirect subsidiary of Power Corporation of Canada.

For more information regarding the company structure of the Power Corporation of Canada, please refer to the [organizational chart](tm263879d3_ex99-32.htm) filed herein.

**Item 33. Indemnification**

Insofar as indemnification for liability arising under the Securities Act of 1933 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 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 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 Act and will be governed by the final adjudication of such issue.

Provisions exist under the laws of the State of New York and the Bylaws of Empower of New York whereby Empower of New York may indemnify a director, officer or controlling person of Empower of New York against liabilities arising under the Securities Act of 1933. The following excerpts contain the substance of these provisions:

**<u>New York Business Corporation Law</u>**

Section 719. Liability of directors in certain cases

(a) Directors of a corporation who vote for or concur in any of the following corporate actions shall be jointly and severally liable to the corporation for the benefit of its creditors or shareholders, to the extent of any injury suffered by such persons, respectively, as a result of such action:

(1) The declaration of any dividend or other distribution to the extent that it is contrary to the provisions of paragraphs (a) and (b) of section 510 (Dividends or other distributions in cash or property).

(2) The purchase of the shares of the corporation to the extent that it is contrary to the provisions of section 513 (Purchase or redemption by a corporation of its own shares).

(3) The distribution of assets to shareholders after dissolution of the corporation without paying or adequately providing for all known liabilities of the corporation, excluding any claims not filed by creditors within the time limit set in a notice given to creditors under articles 10 (Non-judicial dissolution) or 11 (Judicial dissolution).

(4) The making of any loan contrary to section 714 (Loans to directors).

(b) A director who is present at a meeting of the board, or any committee thereof, when action specified in paragraph (a) is taken shall be presumed to have concurred in the action unless his dissent thereto shall be entered in the minutes of the meeting, or unless he shall submit his written dissent to the person acting as the secretary of the meeting before the adjournment thereof, or shall deliver or send by registered mail such dissent to the secretary of the corporation promptly after the adjournment of the meeting. Such right to dissent shall not apply to a director who voted in favor of such action. A director who is absent from a meeting of the board, or any committee thereof, when such action is taken shall be presumed to have concurred in the action unless he shall deliver or send by registered mail his dissent thereto to the secretary of the corporation or shall cause such dissent to be filed with the minutes of the proceedings of the board or committee within a reasonable time after learning of such action.

(c) Any director against whom a claim is successfully asserted under this section shall be entitled to contribution from the other directors who voted for or concurred in the action upon which the claim is asserted.

Directors against whom a claim is successfully asserted under this section shall be entitled, to the extent of the amounts paid by them to the corporation as a result of such claims:

(1) Upon payment to the corporation of any amount of an improper dividend or distribution, to be subrogated to the rights of the corporation against shareholders who received such dividend or distribution with knowledge of facts indicating that it was not authorized by section 510, in proportion to the amounts received by them respectively.

(2) Upon payment to the corporation of any amount of the purchase price of an improper purchase of shares, to have the corporation rescind such purchase of shares and recover for their benefit, but at their expense, the amount of such purchase price from any seller who sold such shares with knowledge of facts indicating that such purchase of shares by the corporation was not authorized by section 513.

(3) Upon payment to the corporation of the claim of any creditor by reason of a violation of subparagraph (a)(3), to be subrogated to the rights of the corporation against shareholders who received an improper distribution of assets.

(4) Upon payment to the corporation of the amount of any loan made contrary to section 714, to be subrogated to the rights of the corporation against a director who received the improper loan.

(e) A director shall not be liable under this section if, in the circumstances, he performed his duty to the corporation under paragraph (a) of section 717.

(f) This section shall not affect any liability otherwise imposed by law upon any director. Section 720. Action against directors and officers for misconduct.

(a) An action may be brought against one or more directors or officers of a corporation to procure a judgment for the following relief:

(1) Subject to any provision of the certificate of incorporation authorized pursuant to paragraph (b) of section 402, to compel the defendant to account for his official conduct in the following cases:

(A) The neglect of, or failure to perform, or other violation of his duties in the management and disposition of corporate assets committed to his charge.

(B) The acquisition by himself, transfer to others, loss or waste of corporate assets due to any neglect of, or failure to perform, or other violation of his duties.

(C) In the case of directors or officers of a benefit corporation organized under article seventeen of this chapter: (i) the failure to pursue the general public benefit purpose of a benefit corporation or any specific public benefit set forth in its certificate of incorporation; (ii) the failure by a benefit corporation to deliver or post an annual report as required by section seventeen hundred eight of article seventeen of this chapter; or (iii) the neglect of, or failure to perform, or other violation of his or her duties or standard of conduct under article seventeen of this chapter.

(2) To set aside an unlawful conveyance, assignment or transfer of corporate assets, where the transferee knew of its unlawfulness.

(3) To enjoin a proposed unlawful conveyance, assignment or transfer of corporate assets, where there is sufficient evidence that it will be made.

(b) An action may be brought for the relief provided in this section, and in paragraph (a) of section 719 (Liability of directors in certain cases) by a corporation, or a receiver, trustee in bankruptcy, officer, director or judgment creditor thereof, or, under section 626 (Shareholders' derivative action brought in the right of the corporation to procure a judgment in its favor), by a shareholder, voting trust certificate holder, or the owner of a beneficial interest in shares thereof.

This section shall not affect any liability otherwise imposed by law upon any director or officer.

Section 721. Nonexclusivity of statutory provisions for indemnification of directors and officers.

The indemnification and advancement of expenses granted pursuant to, or provided by, this article shall not be deemed exclusive of any other rights to which a director or officer seeking indemnification or advancement of expenses may be entitled, whether contained in the certificate of incorporation or the by-laws or, when authorized by such certificate of incorporation or by-laws, (i) a resolution of

shareholders, (ii) a resolution of directors, or (iii) an agreement providing for such indemnification, provided that no indemnification may be made to or on behalf of any director or officer if a judgment or other final adjudication adverse to the director or officer establishes that his acts were committed in bad faith or were the result of active and deliberate dishonesty and were material to the cause of action so adjudicated, or that he personally gained in fact a financial profit or other advantage to which he was not legally entitled. Nothing contained in this article shall affect any rights to indemnification to which corporate personnel other than directors and officers may be entitled by contract or otherwise under law.

Section 722. Authorization for indemnification of directors and officers.

(a) A corporation may indemnify any person made, or threatened to be made, a party to an action or proceeding (other than one by or in the right of the corporation to procure a judgment in its favor), whether civil or criminal, including an action by or in the right of any other corporation of any type or kind, domestic or foreign, or any partnership, joint venture, trust, employee benefit plan or other enterprise, which any director or officer of the corporation served in any capacity at the request of the corporation, by reason of the fact that he, his testator or intestate, was a director or officer of the corporation, or served such other corporation, partnership, joint venture, trust, employee benefit plan or other enterprise in any capacity, against judgments, fines, amounts paid in settlement and reasonable expenses, including attorneys' fees actually and necessarily incurred as a result of such action or proceeding, or any appeal therein, if such director or officer acted, in good faith, for a purpose which he reasonably believed to be in, or, in the case of service for any other corporation or any partnership, joint venture, trust, employee benefit plan or other enterprise, not opposed to, the best interests of the corporation and, in criminal actions or proceedings, in addition, had no reasonable cause to believe that his conduct was unlawful.

(b) The termination of any such civil or criminal action or proceeding by judgment, settlement, conviction or upon a plea of nolo contendere, or its equivalent, shall not in itself create a presumption that any such director or officer did not act, in good faith, for a purpose which he reasonably believed to be in, or, in the case of service for any other corporation or any partnership, joint venture, trust, employee benefit plan or other enterprise, not opposed to, the best interests of the corporation or that he had reasonable cause to believe that his conduct was unlawful.

A corporation may indemnify any person made, or threatened to be made, a party to an action by or in the right of the corporation to procure a judgment in its favor by reason of the fact that he, his testator or intestate, is or was a director or officer of the corporation, or is or was serving at the request of the corporation as a director or officer of any other corporation of any type or kind, domestic or foreign, of any partnership, joint venture, trust, employee benefit plan or other enterprise, against amounts paid in settlement and reasonable expenses, including attorneys' fees, actually and necessarily incurred by him in connection with the defense or settlement of such action, or in connection with an appeal therein, if such director or officer acted, in good faith, for a purpose which he reasonably believed to be in, or, in the case of service for any other corporation or any partnership, joint venture, trust, employee benefit plan or other enterprise, not opposed to, the best interests of the corporation, except that no indemnification under this paragraph shall be made in respect of (1) a threatened action, or a pending action which is settled or otherwise disposed of, or (2) any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation, unless and only to the extent that the court in which the action was brought, or, if no action was brought, any court of competent jurisdiction, determines upon application that, in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such portion of the settlement amount and expenses as the court deems proper.

(d) For the purpose of this section, a corporation shall be deemed to have requested a person to serve an employee benefit plan where the performance by such person of his duties to the corporation also imposes duties on, or otherwise involves services by, such person to the plan or participants or beneficiaries of the plan; excise taxes assessed on a person with respect to an employee benefit plan pursuant to applicable law shall be considered fines; and action taken or omitted by a person with respect to an employee benefit plan in the performance of such person's duties for a purpose reasonably believed by such person to be in the interest of the participants and beneficiaries of the plan shall be deemed to be for a purpose which is not opposed to the best interests of the corporation.

Section 723. Payment of indemnification other than by court award.

(a) A person who has been successful, on the merits or otherwise, in the defense of a civil or criminal action or proceeding of the character described in section 722 shall be entitled to indemnification as authorized in such section.

(b) Except as provided in paragraph (a), any indemnification under section 722 or otherwise permitted by section 721, unless ordered by a court under section 724 (Indemnification of directors and officers by a court), shall be made by the corporation, only if authorized in the specific case:

(1) By the board acting by a quorum consisting of directors who are not parties to such action or proceeding upon a finding that the director or officer has met the standard of conduct set forth in section 722 or established pursuant to section 721, as the case may be, or,

(2) If a quorum under subparagraph (1) is not obtainable or, even if obtainable, a quorum of disinterested directors so directs;

(A) By the board upon the opinion in writing of independent legal counsel that indemnification is proper in the circumstances because the applicable standard of conduct set forth in such sections has been met by such director or officer, or

(B) By the shareholders upon a finding that the director or officer has met the applicable standard of conduct set forth in such sections.

(c) Expenses incurred in defending a civil or criminal action or proceeding may be paid by the corporation in advance of the final disposition of such action or proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount as, and to the extent, required by paragraph (a) of section 725.

Section 724. Indemnification of directors and officers by a court.

(a) Notwithstanding the failure of a corporation to provide indemnification, and despite any contrary resolution of the board or of the shareholders in the specific case under section 723 (Payment of indemnification other than by court award), indemnification shall be awarded by a court to the extent authorized under section 722 (Authorization for indemnification of directors and officers), and paragraph (a) of section 723. Application therefor may be made, in every case, either:

(1) In the civil action or proceeding in which the expenses were incurred or other amounts were paid, or

(2) To the supreme court in a separate proceeding, in which case the application shall set forth the disposition of any previous application made to any court for the same or similar relief and also reasonable cause for the failure to make application for such relief in the action or proceeding in which the expenses were incurred or other amounts were paid.

(b) The application shall be made in such manner and form as may be required by the applicable rules of court or, in the absence thereof, by direction of a court to which it is made. Such application shall be upon notice to the corporation. The court may also direct that notice be given at the expense of the corporation to the shareholders and such other persons as it may designate in such manner as it may require.

(c) Where indemnification is sought by judicial action, the court may allow a person such reasonable expenses, including attorneys' fees, during the pendency of the litigation as are necessary in connection with his defense therein, if the court shall find that the defendant has by his pleadings or during the course of the litigation raised genuine issues of fact or law.

Section 725. Other provisions affecting indemnification of directors and officers.

(a) All expenses incurred in defending a civil or criminal action or proceeding which are advanced by the corporation under paragraph (c) of section 723 (Payment of indemnification other than by court award) or allowed by a court under paragraph (c) of section 724 (Indemnification of directors and officers by a court) shall be repaid in case the person receiving such advancement or allowance is ultimately found, under the procedure set forth in this article, not to be entitled to indemnification or, where indemnification is granted, to the extent the expenses so advanced by the corporation or allowed by the court exceed the indemnification to which he is entitled.

(b) No indemnification, advancement or allowance shall be made under this article in any circumstance where it appears:

(1) That the indemnification would be inconsistent with the law of the jurisdiction of incorporation of a foreign corporation which prohibits or otherwise limits such indemnification;

(2) That the indemnification would be inconsistent with a provision of the certificate of incorporation, a by-law, a resolution of the board or of the shareholders, an agreement or other proper corporate action, in effect at the time of the accrual of the alleged cause of action asserted in the threatened or pending action or proceeding in which the expenses were incurred or other amounts were paid, which prohibits or otherwise limits indemnification; or

(3) If there has been a settlement approved by the court, that the indemnification would be inconsistent with any condition with respect to indemnification expressly imposed by the court in approving the settlement.

(c) If any expenses or other amounts are paid by way of indemnification, otherwise than by court order or action by the shareholders, the corporation shall, not later than the next annual meeting of shareholders unless such meeting is held within three months from the date of such payment, and, in any event, within fifteen months from the date of such payment, mail to its shareholders of record at the time entitled to vote for the election of directors a statement specifying the persons paid, the amounts paid, and the nature and status at the time of such payment of the litigation or threatened litigation.

(d) If any action with respect to indemnification of directors and officers is taken by way of amendment of the bylaws, resolution of directors, or by agreement, then the corporation shall, not later than the next annual meeting of shareholders, unless such meeting is held within three months from the date of such action, and, in any event, within fifteen months from the date of such action, mail to its shareholders of record at the time entitled to vote for the election of directors a statement specifying the action taken.

(e) Any notification required to be made pursuant to the foregoing paragraph (c) or (d) of this section by any domestic mutual insurer shall be satisfied by compliance with the corresponding provisions of section one thousand two hundred sixteen of the insurance law.

(f) The provisions of this article relating to indemnification of directors and officers and insurance therefor shall apply to domestic corporations and foreign corporations doing business in this state, except as provided in section 1320 (Exemption from certain provisions).

Section 726. Insurance for indemnification of directors and officers.

(a) Subject to paragraph (b), a corporation shall have power to purchase and maintain insurance:

(1) To indemnify the corporation for any obligation which it incurs as a result of the indemnification of directors and officers under the provisions of this article, and

(2) To indemnify directors and officers in instances in which they may be indemnified by the corporation under the provisions of this article, and

(3) To indemnify directors and officers in instances in which they may not otherwise be indemnified by the corporation under the provisions of this article provided the contract of insurance covering such directors and officers provides, in a manner acceptable to the superintendent of financial services, for a retention amount and for co-insurance.

(b) No insurance under paragraph (a) may provide for any payment, other than cost of defense, to or on behalf of any director or officer:

(1) if a judgment or other final adjudication adverse to the insured director or officer establishes that his acts of active and deliberate dishonesty were material to the cause of action so adjudicated, or that he personally gained in fact a financial profit or other advantage to which he was not legally entitled, or

(2) in relation to any risk the insurance of which is prohibited under the insurance law of this state.

(c) Insurance under any or all subparagraphs of paragraph (a) may be included in a single contract or supplement thereto. Retrospective rated contracts are prohibited.

(d) The corporation shall, within the time and to the persons provided in paragraph (c) of section 725 (Other provisions affecting indemnification of directors or officers), mail a statement in respect of any insurance it has purchased or renewed under this section, specifying the insurance carrier, date of the contract, cost of the insurance, corporate positions insured, and a statement explaining all sums, not previously reported in a statement to shareholders, paid under any indemnification insurance contract.

(e) This section is the public policy of this state to spread the risk of corporate management, notwithstanding any other general or special law of this state or of any other jurisdiction including the federal government.

**<u>Bylaws of Empower of New York</u>**

ARTICLE II, SECTION 11. Indemnification of Directors. The corporation may, by resolution of the Board of Directors, indemnify and save harmless out of the funds of the corporation to the extent permitted by applicable law, any Director, Officer, or employee of the corporation or any member or officer of any Committee, and his or her heirs, executors, and administrators, from and against all

claims, liabilities, costs, charges, and expenses whatsoever that any such Director, Officer, employee, or any such member or officer sustains or incurs in or about any action, suit, or proceeding that is brought, commenced, or prosecuted against him or her for or in respect of any act, deed, matter, or thing whatsoever, made, done, or permitted by him or her in or about the execution of the duties of his or her office or employment with the corporation, in or about the execution of his or her duties as a Director or Officer of another company which he or she so serves at the request and on behalf of the corporation, or in or about the execution of his or her duties as a member or officer of any such Committee, and all other claims, liabilities, costs, charges, and expenses that he or she sustains or incurs, in or about or in relation to any such duties or the affairs of the corporation, the affairs of such other company which he or she so serves or the affairs of such Committee, except such claims, liabilities, costs, charges, or expenses as are occasioned by acts or omissions which were in bad faith, involved intentional misconduct, a violation of the New York Insurance Law or a knowing violation of any other law or which resulted in such person personally gaining in fact a financial profit or other advantage to which he or she was not entitled. The corporation may, by resolution of the Board of Directors, indemnify and save harmless out of the funds of the corporation to the extent permitted by applicable law, any Director, Officer, or employee of any subsidiary corporation of the corporation on the same basis and within the same constraints as described in the preceding sentence. No payment of indemnification shall be made unless notice has been filed with the Superintendent of Financial Services pursuant to Section 1216 of the New York Insurance Law.

**Item 34. Principal Underwriter**

(a) Investment Distributors, Inc. ("IDI") is the principal underwriter of the Policies as defined in the Investment Company Act of 1940. IDI is also principal underwriter for the Protective Variable Annuity Separate Account, Protective Variable Life Separate Account, Protective NY Variable Life Separate Account, PLICO Variable Annuity Account S, Protective COLI VUL, Protective COLI PPVUL, Variable Annuity Separate Account A of Protective Life, PLAIC Variable Annuity Account S, and Protective NY COLI VUL. The principal underwriter, IDI, is also currently distributing units of interest in the following separate accounts: Variable Annuity-1 Series Account, Variable Annuity-1 Series Account of Great West Life & Annuity Insurance Company of New York, Variable Annuity-2 Series Account, Variable Annuity-2 Series Account [New York], Variable Annuity-3 Series Account, COLI VUL-2 Series Account, COLI VUL-4 Series Account of Great-West Life & Annuity Insurance Company, Maxim Series Account of Great West Life & Annuity Insurance Company, Prestige Variable Life Account, Pinnacle Series Account of Great West Life & Annuity Insurance Company, Trillium Variable Annuity Account.

(b) The following information is furnished with respect to the officers and directors of IDI:

---

| | |
|:---|:---|
| **Name and Principal<br> Business Address\*** | **Position and Offices with Underwriter** |
| Baggett, Alan | Assistant Financial Officer |
| Barkson, Carl | Vice President, Head of Corporate Tax |
| Carlson, Martha H. | Designated Responsible Licensed Producer |
| Coffman, Benjamin P. | Chief Financial Officer |
| Collazo, Kimberly B. | Assistant Secretary |
| Creutzmann, Scott E. | Director |
| Lane, Jamie L. | Director |
| Leopard, Mona | Assistant Secretary |
| McCreless, Kevin L. | Chief Compliance Officer |
| Morsch, Letitia A. | Assistant Secretary, and Director |
| Peevy, Melinda | Secretary |
| Tennent, Rayburn | Assistant Financial Officer |
| Wagner, James | President and Director |

---

\* Unless otherwise indicated, principal business address is 2801 Highway 280 South, Birmingham, Alabama, 35223.

(c) The following commissions were received by each principal underwriter, directly or indirectly, from the Registrant during the Registrant's last fiscal year:

---

| | | | | |
|:---|:---|:---|:---|:---|
| **(1) Name of Principal<br> Underwriter** | **(2) Net Underwriting<br> Discounts** | **(3) Compensation on<br> Redemption** | **(4) Brokerage<br> Commissions** | **(5) Other<br> Compensation** |
| Investment Distributors, Inc. | N/A |  | N/A | N/A |

---

**Item 35. 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 Registrant through the Depositor at 8515 East Orchard Road, Greenwood Village, Colorado 80111 and at 2801 Highway 280 South, Birmingham, Alabama 35223.

**Item 36. Management Services** 

Not Applicable.

**Item 37. Fee Representation.**

The Depositor, Empower Life & Annuity Insurance Company of New York, represents the fees and charges deducted under the Contract, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by Empower Life & Annuity Insurance Company of New York.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933 ("Securities Act") 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 Greenwood Village, and State of Colorado, on this 21<sup>st</sup> day of April, 2026.

---

| | |
|:---|:---|
| COLI VUL-2 SERIES ACCOUNT | COLI VUL-2 SERIES ACCOUNT |
| (Registrant) | (Registrant) |
| By: | /s/ Christine Moritz |
|  | Christine Moritz\* |
|  | President and Chief Executive Officer of Empower Life & Annuity Insurance Company of New York |
| EMPOWER LIFE & ANNUITY INSURANCE COMPANY OF NEW YORK | EMPOWER LIFE & ANNUITY INSURANCE COMPANY OF NEW YORK |
| (Depositor) | (Depositor) |
| By: | /s/ Christine Moritz |
|  | Christine Moritz\* |
|  | President and Chief Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| Signature | Title | Date |
| /s/ R. Jeffrey Orr | Chairman of the Board | \* |
| R. Jeffrey Orr\* |  |  |
| /s/ Christine Moritz | President and Chief Executive Officer | \* |
| Christine Moritz\* | (Principal Executive Officer) |  |
| /s/ Kara S. Roe | Senior Vice President and Chief Financial Officer | \* |
| Kara S. Roe\* | (Principal Financial Officer & Principal Accounting Officer) |  |
| /s/ Marcia D. Alazraki | Director | \* |
| Marcia D. Alazraki\* |  |  |
| /s/ Robin A. Bienfait | Director | \* |
| Robin A. Bienfait\* |  |  |
| /s/ André R. Desmarais | Director | \* |
| André R. Desmarais \* |  |  |
| /s/ Stuart Z. Katz | Director | \* |
| Stuart Z. Katz\* |  |  |
| /s/ Timothy Ryan, Jr. | Director | \* |
| T. Timothy Ryan, Jr. \* |  |  |

---

---

| | | |
|:---|:---|:---|
| /s/ Jerome J. Selitto | Director | \* |
| Jerome J. Selitto\* |  |  |
| /s/ Brian E. Walsh | Director | \* |
| Brian E. Walsh\* |  |  |
| \*By /s/ Bradley A. Strickling | \*Attorney-in-fact pursuant to Power of Attorney | April 21, 2026 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bradley A. Strickling |  |  |

---

**EXHIBITS**

[(h) (31) (iii) Amendment dated April 24, 2026 to Participation Agreement (Lincoln Variable Insurance Products Trust)](tm263879d7_ex99-xhx31xiii.htm)

[(n) (1) Consent of Deloitte & Touche LLP](tm262871d1_ex99-xnx1.htm)

[(n) (2) Consent of KPMG LLP](tm262871d1_ex99-xnx2.htm)

[Item (32) Organizational Chart of Power Corporation of Canada](tm263879d3_ex99-32.htm)

## Ex-99.(H)(31)(Iii)

**Amendment to Fund Participation Agreement**

This Amendment (the "Amendment"), by and among Lincoln Variable Insurance Products Trust, a Delaware statutory trust ("Trust"), on its behalf and on behalf of its investment series set forth in Exhibit A (each, a "Fund"), Lincoln Financial Investments, a Tennessee corporation ("Adviser"), Lincoln Financial Distributors, Inc., a Connecticut corporation ("Distributor") and Empower Annuity Insurance Company of America (formerly Great-West Life & Annuity Insurance Company) and Empower Life & Annuity Insurance Company of New York (formerly Great-West Life & Annuity Insurance Company of New York formerly) ("Company"), is effective as of April 24, 2026 (the "Effective Date").

WHEREAS, the parties hereto entered into the Fund Participation Agreement ("Agreement"), executed and effective as of June 5, 2007, as amended; and

WHEREAS, the parties desire to amend the Agreement to update Exhibit A.

NOW, THEREFORE, in consideration of the promises and mutual covenants hereinafter contained, the parties, intending to be legally bound, agree as follows:

1. Exhibit A shall be deleted in its entirety and replaced with Exhibit A attached hereto.

2. Unless otherwise defined in this Amendment, all terms used herein shall have the meanings they were
ascribed in the Agreement.

3. All other terms and conditions of the Agreement remain in effect and are hereby incorporated herein
by reference.

4. This Amendment may be executed in counterparts, each of which shall be deemed to be an original.

[Signature Page to Follow]

IN WITNESS WHEREOF, each of the parties hereto has caused this Amendment to be executed by its duly authorized representative as of the Effective Date.

---

| | | | |
|:---|:---|:---|:---|
| Lincoln Variable Insurance | Lincoln Variable Insurance | Lincoln Financial Investments | Lincoln Financial Investments |
| Products Trust | Products Trust | Corporation | Corporation |
| By: | /s/ Jennifer Matthews | By: | /s/ Jennifer Matthews |
| Name: | Jennifer Matthews | Name: | Jennifer Matthews |
| Title: | Vice President | Title: | Vice President |
| Date: | 3/19/2026 | Date: | 3/19/2026 |
| Lincoln Financial Distributors, Inc. | Lincoln Financial Distributors, Inc. | Protective Life Insurance Company,<br> as administrator and on behalf of<br> Empower Annuity Insurance<br> Company of America | Protective Life Insurance Company,<br> as administrator and on behalf of<br> Empower Annuity Insurance<br> Company of America |
| By: | /s/ Michael Herron | By: | /s/ Steve Cramer |
| Name: | Michael Herron | Name: | Steve Cramer |
| Title: | VP Sales Operations | Title: | Chief Product Officer – Retirement Division |
| Date: | 3/19/2026 | Date: | 3/19/2026 |
| Protective Life and Annuity Insurance <br> Company, as administrator and on behalf of <br> Empower Life & Annuity Insurance<br> Company of New York | Protective Life and Annuity Insurance <br> Company, as administrator and on behalf of <br> Empower Life & Annuity Insurance<br> Company of New York |  |  |
| By: | /s/ Steve Cramer |  |  |
| Name: | Steve Cramer |  |  |
| Title: | Chief Product Officer – Retirement Division |  |  |
| Date: | 3/19/2026 |  |  |

---

**Exhibit A**

**Funds**

**Dated as of April 24, 2026**

The currently available Funds of the Trust are:

LVIP Baron Growth Opportunities Fund

LVIP ClearBridge Dividend Strategy Fund

LVIP ClearBridge Large Cap Growth Fund

LVIP Macquarie Diversified Income Fund

LVIP Nomura High Yield Fund

LVIP Macquarie Limited-Term Diversified Income Fund

LVIP Nomura U.S. REIT Fund

LVIP Nomura SMID Cap Core Fund

LVIP NomuraU.S. Growth Fund

LVIP BlackRock Equity Dividend Fund

LVIP JPMorgan Core Bond Fund

LVIP JPMorgan Mid Cap Value Fund

LVIP JPMorgan Small Cap Core Fund

LVIP JPMorgan U.S. Equity Fund

LVIP American Century Balanced Fund

LVIP American Century Capital Appreciation Fund

LVIP Avantis Large Cap Value Fund

LVIP American Century Inflation Protection Fund

LVIP American Century International Fund

LVIP American Century Large Company Value Fund

LVIP American Century Mid Cap Value Fund

LVIP American Century Ultra Fund

LVIP American Century Value Fund

## Ex-99.(N)(1)

**CONSENT OF INDEPENDENT AUDITOR**

We consent to the incorporation by reference in this Registration Statement No. 333-144503 on Form N-6 of our report dated March 31, 2026, relating to the statutory-basis financial statements of Empower Life & Annuity Insurance Company of New York. We also consent to the reference to us under the heading "Independent Auditors" in such Registration Statement.

/s/ Deloitte & Touche LLP

Denver, Colorado

April 21, 2026

## Ex-99.(N)(2)

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated April 16, 2026, with respect to the financial statements of the subaccounts that comprise COLI VUL-2 Series Account, incorporated herein by reference, and to the reference to our firm under the heading "Independent Auditors" in the Statement of Additional Information.

/s/ KPMG LLP

Birmingham, Alabama

April 21, 2026

## Exhibit 99.32

**Organizational Chart – December 31, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I. OWNERSHIP OF POWER CORPORATION OF CANADA

*The following sets out the ownership, based on votes attached to the outstanding voting shares, of Power Corporation of Canada:*

The Desmarais Family Residuary Trust

99.999% - Pansolo Holding Inc.

52.511% - **Power Corporation of Canada**

The total voting rights of Power Corporation of Canada (PCC) controlled directly and indirectly by the Desmarais Family Residuary Trust are as follows. There are issued and outstanding as of December 31, 2025, 580,872,092 Subordinate Voting Shares (SVS) of PCC carrying one vote per share and 54,860,866 Participating Preferred Shares (PPS) carrying 10 votes per share; hence the total voting rights are 1,129,480,752.

Pansolo Holding Inc. owns directly and indirectly 45,944,592 SVS and 54,715,456 PPS, entitling Pansolo Holding Inc. to an aggregate percentage of voting rights of 593,099,152 or 52.511% of the total voting rights attached to the shares of PCC.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;II. OWNERSHIP BY POWER CORPORATION OF CANADA

*Power Corporation of Canada has a voting interest in the following entities:*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Empower Annuity Insurance Company of America Group of Companies *(U.S. insurance)* 

 

Power Corporation of Canada

100.0% - Power Financial Corporation

&nbsp;&nbsp;&nbsp;&nbsp;65.00% - Great-West Lifeco Inc. (71.14% total equity (directly and indirectly)

100.0% - Great-West Financial (Nova Scotia) Co.

100.0% - Great-West Lifeco U.S. LLC

100.0% - Great-West Services Singapore I Private Limited

100.0% - Great-West Services Singapore II Private Limited

99.0% - Empower Global Business Services India Private Limited (1% owned by Great-West Services Singapore I Private Limited)

1.0% - Empower Global Business Services India Private Limited (99% owned by Great-West Services Singapore II Private Limited)

99.0% - Great-West Lifeco U.S. Holdings, L.P. (1% owned by Great-West Lifeco U.S. Holdings, LLC)

100.0% - Great-West Lifeco U.S. Holdings, LLC

1% - Great-West Lifeco U.S. Holdings, L.P. (99% owned by Great-West Lifeco U.S. LLC)

100.0% - Empower Enterprise Philippines, Inc.

100.0% - EPR, LLC

100.0% - Empower Holdings, LLC

100.0% - **Empower Annuity Insurance Company of America** *(Fed ID # 84-0467907 - NAIC # 68322, CO)*

100.0% - Empower Life & Annuity Insurance Company of New York *(Fed ID # 13-2690792 - NAIC # 79359, NY*)

100.0% - Empower Financial Services, Inc.

100.0% - Great-West Life & Annuity Insurance Company of South Carolina (Fed ID #20-3387742 – NAIC # 12510, SC)

100.0% - Lottery Receivable Company One LLC

100.0% - Empower Stock Plan Services, LLC

100.0% - Empower Insurance Agency, LLC

100.0% - Empower Annuity Insurance Company (Fed ID #06-1050034 – NAIC # 93629, CT)

100.0% - Empower Securities Holdings II, Inc.

99.0% - Comosa Reit, L.P.

100.0% - Comosa GP, LLC

&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.0 % - Comosa Reit, L.P.

100.0% - TBG Insurance Services Corporation

100.0% MC Insurance Agency Services, LLC

50.0% - Mullin TBG Insurance Agency Services, LLC (50.0% owned by TBG Insurance Services Corporation)

50.0% - Mullin TBG Insurance Agency Services, LLC (50.0% owned by MC Insurance Agency Services, LLC)

100.0% - Empower Personal Wealth, LLC

99.99% - CL US Property Feeder II LP (0.01% owned by GWLRA GP LLC)

100.0% - Empower Securities Holdings, LLC

100.0% - Empower Services Holdings US, LLC

100.0% - Empower Capital Management, LLC

100.0% - Empower Trust Company, LLC

100.0% - Empower Advisory Group, LLC

100.0% - Empower Retirement, LLC

100.0% - Empower Retirement Puerto Rico, LLC

100.0% - PAFI, LLC

100.0% PAFL, LLC

100.0% - PanAgora Holdings, Inc.

100.0% - PanAgora Asset Management, Inc.

100.0% - PanAgora Asset Management GP, LLC

96.87% PanAgora Healthcare Long-Short Fund, LP

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**B.** **The Canada Life Assurance Company Group of Companies** *(Canadian insurance)* 

 

Power Corporation of Canada

100.0% - Power Financial Corporation

&nbsp;&nbsp;&nbsp;&nbsp;65.00% - Great-West Lifeco Inc. (71.14% total equity (directly and indirectly)

14.03% - Sagard Holdings Management Inc. (12.74% equity)

19.80% - Power Sustainable Manager Inc.

100.0% - Power Sustainable Lios Inc.

100.0% - Power Sustainable Manager US, Inc.

100.0% - Power Sustainable Infrastructure Credit, LLC

100.0% - Power Sustainable Energy Infrastructure Inc.

100.0% - Great-West Lifeco LRCN Trust

100.0% - Great-West Lifeco U.S. LLC

100.0% - Great-West Lifeco US Finance 2019 I, LLC

100.0% - Great-West Lifeco US Finance 2019 II, LLC

100.0% - Great-West Lifeco Finance 2019, LLC

100.0% - Great-West Lifeco Finance 2019 II, LLC

100.0% - Empower Finance 2020, LLC

1.0% - Great-West Lifeco Finance 2018, LP (99.0% owned by Great-West Lifeco Inc.)

1.0% - Empower Finance 2020, LP (99.0% owned by Great-West Lifeco Inc.)

99.0% - Great-West Lifeco Finance 2018, LP (1.0% owned by Great-West Lifeco U.S. LLC)

100.0% - Great-West Lifeco Finance 2018, LLC

100.0% - Great-West Lifeco Finance 2018 II, LLC

99.0% - Empower Finance 2020, LP (1.0% owned by Great-West Lifeco U.S. LLC)

100.0% - Empower Finance 2020 A, LLC

100.0% - Empower Finance 2020 B, LLC

100.0% - Empower Finance 2020 C, LLC

99.0% - Great-West Lifeco Finance (Delaware) LP (1.0% owned by 2142540 Ontario Inc.)

&nbsp;&nbsp;&nbsp;&nbsp;40.0% - Great-West Lifeco Finance (Delaware) LLC (60.0% owned by The Canada Life Assurance Company)

100.0% - Great-West Lifeco Finance 2017, LLC

&nbsp;&nbsp;&nbsp;&nbsp;99.0% - Great-West Lifeco U.S. Finance 2019, LP (1% owned by 2142540 Ontario Inc.)

100.0% - Great-West Lifeco U.S. Finance 2019, LLC

100.0% - 2142540 Ontario Inc.

1.0% - Great-West Lifeco Finance (Delaware) LP (99% owned by Great-West Lifeco Inc.)

1.0% - Great-West Lifeco US Finance 2019, LP (99% owned by Great-West Lifeco Inc.)

100.0% - Empower Finance UK 2021 Limited

100.0% - Empower Finance Swiss 2021 GmbH

18.5% - Portag3 Ventures LP

33.3% - Portag3 Ventures II Affiliates LP

33.3% - Portag3 Ventures II LP

33.3% - Portag3 Ventures II International Investments Inc.

100.0% - 14653998 Canada Inc.

100.0% - 6109756 Canada Inc.

100.0% - 6922023 Canada Inc.

&nbsp;&nbsp;&nbsp;&nbsp;20.0% - 11249185 Canada Inc.

&nbsp;&nbsp;&nbsp;&nbsp;20.0% - Armstrong LP (80.0% owned by 11249185 Canada Inc.)

49.9% - Northleaf Capital Group Ltd.

100.0% - Northleaf Capital Partners Ltd.

100.0% - Northleaf PPP GP Ltd.

100.0% - Northleaf Secondary Partners III GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf NCO (US) GP Ltd.

100.0% - Northleaf Capital Partners US GP LLC

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NICP IV GP Ltd.

100.0% - Northleaf Geothermal Holdings (Canada) GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Venture Catalyst Fund III GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Credit III GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSPC-L Holdings II GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Equity VIII GP Ltd.

100.0% - Northleaf Crescendo Holdings GP LLC

100.0% - Northleaf Small Cell GP Ltd.

100.0% - NCP Terminals GP Ltd.

100.0% - Northleaf NICP III GP LLC

100.0% - Northleaf Music Copyright Ventures GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NEIF GP Ltd.

100.0% - Northleaf Strategic Capital GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Global Private Equity GP Ltd.

100.0% - NICP I NWP US GP LLC

100.0% - NCP NWP US GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf NICP III GP Ltd.

100.0% - NCP US Terminals GP LLC

49.0% - NPCO GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf LPF Private Credit Holdings GP Ltd.

49.0% - NPC II Holdings GP Ltd.

100.0% - NCP Canadian Breaks GP LLC

100.0% - Northleaf Vault Holdings GP Ltd.

100.0% - NSPC-L GPC Ltd.

100.0% - NCP CSV Holdings GP Ltd.

100.0% - Northleaf Capital Advisors Ltd.

100.0% - Northleaf Trustees Limited

100.0% - Northleaf PE GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Growth Fund GP Ltd.

100.0% - Northleaf Capital Partners (Canada) Ltd.

100.0% - Northleaf Class C Sub Holdings Ltd.

100.0% - Northleaf Capital Partners Japan KK

100.0% - Northleaf SH288 GP Ltd.

100.0% - Northleaf Capital Partners (Australia) Pty Ltd.

100.0% - Northleaf Capital Partners (UK) Limited

49.0% - Northleaf NICP II GP Ltd.

100.0% - Northleaf Class C Holdings GP Ltd.

100.0% - Northleaf Capital Partners (USA) Inc.

100.0% - Annex Fund GP Ltd.

100.0% - Northleaf Capital Partners GP Ltd.

100.0% - SW Holdings GP Ltd.

100.0% - NICP IV GP LLC

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Global Private Equity Holdings GP Ltd.

100.0% - NPC III RN (Canada) GP Ltd.

100.0% - Northleaf NICP III Canadian Class C Holdings Ltd.

100.0% - Northleaf Millennium Holdings (US) GP Ltd.

100.0% - Northleaf Millennium Holdings (Canada) GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Secondary Partners IV GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Star Holdings GP Ltd.

100.0% - Northleaf Star GPC Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Credit GP Ltd.

100.0% - NPC GPC Ltd.

100.0% - Northleaf Lal Lal Holdings GP Ltd.

100% - Northleaf Lal Lal Holdings (Australia) Pty Ltd.

100.0% - NPC II GPC Ltd.

100.0% - NSPC GPC Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSPC GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSPC-L GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSPC-L Holdings GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NPC I Holdings GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Credit II GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf NCO GP Ltd.

100.0% - NSPC International GP Ltd.

100.0% - NSPC-L International GP Ltd.

63.17% - Northleaf Capital Holdings Ltd.

100.0% - Northleaf PE Holdings GP Ltd.

100.0% - Northleaf Capital Partners GP II Ltd.

49.0% - Northleaf NICP II Holdings GP Ltd.

100.0% - **The Canada Life Assurance Company** *(NAIC #80659, MI)*

99.9999% - CLUS CDN-LP (0.0001% owned by 4362014 Nova Scotia Company)

100.0% - Great-West US RE Holdings, Inc.

100.0% - CL Burlingame, LLC

100.0% - CL 25 North LLC

10.0% - 25 North Investors, LLC

100.0% - 25 North Investors SPE1, LLC

100.0% - 25 North Investors SPE3, LLC

100.0% - 25 North Investors SPE4-9, LLC

100.0% - Great-West US RE Acquisition, LLC

100.0% - EW GP Fund I LLC

100.0% - CL EVOX LLC

10.0% - EVOX Holdings LLC

100.0% - EVOX Holdings II LLC

100.0% - EVOX NJ Edison 65 LLC

100.0% - EVOX TRS LLC

100.0% - EVOX TN Smyrna 2699 LLC

100.0% - EVOX TX Sugar Land 12510 LLC

100.0% - EVOX OR Hillsboro 3550 LLC

100.0% - EVOX CA Oceanside 4665 LLC

100.0% - EVOX CA Fremont 43990 LLC

100.0% - EVOX AZ Chandler 800 LLC

100.0% - EVOX AZ Chandler Airpark LLC

100.0% - EVOX CO Centennial LLC

100.0% - EW GP Fund II LLC

100.0% - EW GP Fund I Managing Member LLC

99.99% - CL US Property Feeder I LP (0.01% owned by GWLRA GP LLC)

&nbsp;&nbsp;&nbsp;&nbsp;41.2% - GWL THL Private Equity I Inc. (58.8% owned by The Canada Life Insurance Company of Canada)

100.0% - GWL THL Private Equity II Inc.

&nbsp;&nbsp;&nbsp;&nbsp;23.0% - Great-West Investors Holdco Inc. (77% owned by The Canada Life Assurance Company)

100.0% - Great-West Investors LLC

100.0% - Great-West Investors LP Inc.

99.0% - Great-West Investors LP (1.0% owned by Great-West Investors GP Inc.)

100.0% - T.H. Lee Interests

100.0% - Great-West Investors GP Inc.

1.0% - Great-West Investors LP (99.0% owned by Great-West Investors LP Inc.)

100.0% - T.H. Lee Interests

77.0% - CDN US Direct RE Holdings Ltd. (23% owned by The Canada Life Insurance Company of Canada)

100.0% - Great-West US Direct Residential Holdings Inc.

100.0% - GWL Direct 425 Trade LLC

100.0% - GWL Direct 4471 + 4433 42<sup>nd</sup> LLC

100.0% - GWL Direct 32 Cambridge LLC

100.0% - Great-West US Direct RE Holdings Inc.

100.0% - GWL Direct 650 Almanor LLC

100.0% - GWL Direct 345 Cessna LLC

100.0% - GWL Direct 1925 Grove LLC

100.0% - CL GFP LLC

10.0% - GFP CL Holdings LLC

100.0% - GFP CL Maspeth 55-30, LLC

100.0% - GWL Direct 1 Bulfinch Place LLC

100.0% - Great-West US Direct RE Acquisition LLC

100.0% - GWL Direct 851 SW 34th LLC

100.0% - GWL Direct 12100 Rivera LLC

100.0% - GWL Direct 3209 Lionshead LLC

100.0% - GWL Direct 18701-18901 38th LLC

100.0% - GWL Direct 12900 Airport LLC

100.0% - GWL Direct 25200 Commercentre LLC

100.0% - GWL Direct 351-353 Maple LLC

100.0% - GWL Direct 260 Ace-5725 Amelia LLC

100.0% - GWL Direct 9485 Hwy 42 LLC

100.0% - GWL Direct Moonachie LLC

100.0% - GWL Direct 4785 Fulton LLC

100.0% - GWL Direct 7410 + 7419 Roosevelt LLC

100.0% - GWL Direct 11077 Rush LLC

&nbsp;&nbsp;&nbsp;&nbsp;96.0% - CL ACP Nassau, LLC

100.0% - EW Direct 1Nassau LLC

100.0% - GWL Realty Advisors Inc.

100.0% - RAUS GP Holdings Inc.

100.0% - GWL U.S. Property Fund LP LLC

100.0% - GWLRA GP LLC

100.0% - GWL Plus GP LLC

100.0% - GWL Plus II GP LLC

100.0% - GWL GP LLC

100.0% - GWL REI GP LLC

100.0% - GWL RES GP LLC

&nbsp;&nbsp;&nbsp;&nbsp;0.01% - CL US Property Feeder I LP (99.99% owned by The Canada Life Assurance Company)

&nbsp;&nbsp;&nbsp;&nbsp;0.01% - CL US Property Feeder II LP (99.99% owned by Empower Annuity Insurance Company of America)

100.0% - RA Real Estate Inc.

0.1% - RMA Real Estate LP (99.9% owned by The Canada Life Assurance Company)

100% - RMA Properties Ltd.

100% - RMA Properties (Riverside) Ltd.

100.0% - GWLRA Residential Value Fund I (Employee Feeder) GP Inc.

1.0% - GWLRA Residential Value Fund I (Employee Feeder) LP (99.0% owned by GWL Realty Advisors Inc.)

100.0% - GWLRA Residential Value Fund I GP Inc.

0.001% - GWLRA Residential Value Fund I LP (99.999% owned by GWL Realty Advisors Inc.)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 1655 Haro (2024) GP Inc.

.001% - 1655 Haro (2024) LP (99.999% owned by GWLRA Residential Value Fund I GP Inc.)

100.0% - 1655 Haro (2024) Nominee Inc.

99.999% - 1655 Haro (2024) LP (.001% owned by 1655 Haro (2024) GP Inc.)

100.0% - 1655 Haro (2024) Nominee Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 2220 Marine (2024) GP Inc.

.001% - 2220 Marine (2024) LP (99.999% owned by GWLRA Residential Value Fund I GP Inc.)

100.0% - 2220 Marine (2024) Nominee Inc.

99.999% - 2220 Marine (2024) LP (.001% owned by 2020 Marine (2024) GP Inc.)

100.0% - 2220 Marine (2024) Nominee Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 2160 Lakeshore (2024) GP Inc.

.001% - 2160 Lakeshore (2024) LP (99.999% owned by GWLRA Residential Value Fund I GP Inc.)

100.0% - 2160 Lakeshore (2024) Nominee Inc.

99.999% - 2160 Lake Shore (2024) LP (.001% owned by 2160 Lakeshore (2024) GP Inc.)

100.0% - 2160 Lakeshore (2024) Nominee Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - GWL Realty Advisors Residential Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 2278372 Ontario Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 100039744 Ontario Inc.

99.999% - GWLRA Residential Value Fund I LP (.001% owned by GWLRA Residential Value Fund I GP Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 1655 Haro (2024) GP Inc.

.001% - 1655 Haro (2024) LP (99.999% owned by GWLRA Residential Value Fund I GP Inc.)

100.0% - 1655 Haro (2024) Nominee Inc.

99.999% - 1655 Haro (2024) LP (.001% owned by 1655 Haro (2024) GP Inc.

100.0% - 1655 Haro (2024) Nominee Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 2220 Marine (2024) GP Inc.

.001% - 2220 Marine (2024) LP (99.999% owned by GWLRA Residential Value Fund I GP Inc.)

100.0% 2220 Marine (2024) Nominee Inc.

99.999% - 2220 Marine (2024) LP (.001% owned by 2220 Marine (2024) GP Inc.)

100.0% - 2220 Marine (2024) Nominee Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 2160 Lakeshore (2024) GP Inc.

.001% - 2160 Lakeshore (2024) LP (99.999% owned by GWLRA Residential Value Fund I GP Inc.)

100.0% - 2160 Lakeshore (2024) Nominee Inc.

99.999% - 2160 Lakeshore (2024) LP (.001% owned by 2160 Lakeshore (2024) GP Inc.)

100.0% - 2160 Lakeshore (2024) Nominee Inc.

99.999% - GWLRA Residential Value Fund I (Employee Feeder) LP (.001% owned by GWLRA Residential Value Fund I (Employee Feeder) GP Inc.

49.975% - GWLRA Residential Value Fund I Carry LP (.001% owned by GWLRA Residential Value Fund Carry GP Inc. and 49.995% owned by The Canada Life Assurance Company)

&nbsp;&nbsp;&nbsp;&nbsp;80.0% - 1385456 B.C. Ltd. (20% owned by The Canada Life Insurance Company of Canada)

100.0% - 200 Graham Ltd.

100.0% - 801611 Ontario Limited

100.0% - 1213763 Ontario Inc.

99.99% - Riverside II Limited Partnership (0.01% owned by 2024071 Ontario Limited)

100.0% - Kings Cross Shopping Centre Ltd.

100.0% - 681348 Alberta Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - 3352200 Canada Inc.

100.0% - 1420731 Ontario Limited

&nbsp;&nbsp;&nbsp;&nbsp;60.0% - Great-West Lifeco Finance (Delaware) LLC (40.0% owned by Great-West Lifeco Finance (Delaware) LP)

100.0% - 1455250 Ontario Limited

100.0% - CGWLL Inc.

100.0% - Canada Life Securities Ltd.

100.0% - ClaimSecure Inc.

100.0% - 14894821 Canada Inc.

100.0% - Value Partners Group Inc.

100.0% - Value Partners Investments Inc.

100.0% - LP Insurance Services and Estate Planning Ltd.

100.0% - LP Financial Planning Services Ltd.

100.0% - 17449313 Canada Inc.

100.0% - Forster Financial Corp.

100.0% - 14888669 Canada Inc.

100.0% - Investment Planning Counsel Inc.

100.0% - IPC Estate Services Inc.

100.0% - IPC Investment Corporation

100.0% - IPC Securities Corporation

100.00% - Canada Life Investment Management, Ltd.

100.0% - Counsel Portfolio Corporation

&nbsp;&nbsp;&nbsp;&nbsp;84.0% - 2148902 Alberta Ltd. (16% owned by The Canada Life Insurance Company of Canada)

&nbsp;&nbsp;&nbsp;&nbsp;70.0% - 2157113 Alberta Ltd. (30% owned by The Canada Life Insurance Company of Canada)

100.0% - The Walmer Road Limited Partnership

100.0% - Laurier House Apartments Limited

100.0% - Marine Promenade Properties Inc.

100.0% - 2024071 Ontario Limited

100.0% - 431687 Ontario Limited

0.01% - Riverside II Limited Partnership (99.99% owned by 1213763 Ontario Inc.)

100.0% - High Park Bayview Inc.

0.001% - High Park Bayview Limited Partnership

99.999% - High Park Bayview Limited Partnership

5.6% - MAM Holdings Inc. (94.4% owned by The Canada Life Insurance Company of Canada)

100.0% - CLUS CDN-GP Co.

0.0001% - CLUS CDN-LP (99.9999% owned by The Canada Life Assurance Company)

100.0% - CLUS III CDN GP Inc.

0.0001% (CLUS III CDN LP (99.9999% owned by The Canada Life Assurance Company)

100.0% - Great-West US RE Holdings III Inc.

100.0% - CLUS CDN Mgmt Holdings Ltd.

100.0% - CLUS Mgmt Holdings Inc.

100.0% - GW Property Services, LLC

100.0% - RMA Realty Holdings Corporation Ltd.

100.0% - 1995709 Alberta Ltd.

2.56% - RMA (U.S.) Realty LLC (97.44% owned by RMA Realty Holdings Corporation Ltd.)

97.44% - RMA (U.S.) Realty LLC (2.56% owned by 1995709 Alberta Ltd.)

100.0% - RMA American Realty Corp.

1% - RMA American Realty Limited Partnership (99% owned by RMA (U.S.) Realty LLC (Delaware))

&nbsp;&nbsp;&nbsp;&nbsp;99.0% - RMA American Realty Limited Partnership (1% owned by RMA American Realty Corp.)

&nbsp;&nbsp;&nbsp;&nbsp;99.9% - RMA Real Estate LP (0.01% owned by RA Real Estate Inc.)

100.0% - RMA Properties Ltd.

100.0% - RMA Properties (Riverside) Ltd.

100.0% - KS Village (Millstream) Inc.

100.0% - Trop Beau Developments Limited

100.0% - GWLRA Residential Value Fund I Carry GP Inc.

.001% - GWLRA Residential Value Fund I Carry LP (49.995% owned by The Canada Life Assurance Company and 49.975% owned by GWL Realty Advisors Inc.)

49.995% - GWLRA Residential Value Fund I Carry LP (.001% owned by GWLRA Residential Value Fund I Carry GP Inc. and 49.975% owned by GWL Realty Advisors Inc.)

100.0% - Kelowna Central Park Properties Ltd.

100.0% - Kelowna Central Park Phase II Properties Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;62.0% - 1296 Station Street Properties Ltd. (38% owned by The Canada Life Insurance Company of Canada)

100.0% - Saskatoon West Shopping Centres Limited

&nbsp;&nbsp;&nbsp;&nbsp;97.31% - 7420928 Manitoba Limited Partnership (0.02% owned by 7419521 and 2.68% owned by The Canada Life Insurance Company of Canada)

100.0% - 7419521 Manitoba Ltd.

0.02% - 7420928 Manitoba Limited Partnership (97.31% owned by The Canada Life Assurance Company and 2.68% owned by The Canada Life Insurance Company of Canada)

100.0% - 7419539 Manitoba Ltd.

100.0% - 1338988 B.C. Ltd.

100.0% - 1319399 Ontario Inc.

100.0% - 13369901 Canada Inc.

100.0% - 4298098 Canada Inc.

100.0% - 389288 B.C. Ltd.

100.0% - Quadrus Investment Services Ltd.

88.0% - Neighborhood Dental Services Ltd.

100.0% - Quadrus Distribution Services Ltd.

100.0% - Toronto College Park Ltd.

100.0% - 185 Enfield GP Inc.

0.01% - 185 Enfield LP (99.99% owned by The Canada Life Assurance Company)

99.99% - 185 Enfield LP (0.01% owned by 185 Enfield GP Inc.)

100.0% - 320 McRae GP Inc.

0.01% - 320 McRae LP (99.99% owned by The Canada Life Assurance Company)

99.99% - 320 McRae LP (0.01% owned by 320 McRae GP Inc.)

100.0% - RA Investment 1 Holdings GP Inc.

0.001% - RA Investment 1 Holdings LP (99.999% owned by The Canada Life Assurance Company)

100.0% - One City Centre Property Inc.

99.999% - RA Investment 1 Holdings LP (0.001% owned by RA Investment 1 Holdings GP Inc.)

100.0% - RA Investment 9 Holdings GP Inc.

0.001% - RA Investment 9 Holdings LP (99.999% owned by The Canada Life Assurance Company)

100.0% - 1542775 Alberta Ltd.

100.0% - 0813212 B.C. Ltd.

99.999% - RA Investment 9 Holdings LP (0.001% owned by RA Investment 9 Holdings GP Inc.)

100.0% - RA Investment 10 Holdings GP Inc.

0.001% - RA Investment 10 Holdings LP (99.999% owned by The Canada Life Assurance Company)

99.999% - RA Investment 10 Holdings LP (0.001% owned by RA Investment 10 Holdings GP Inc.)

100.0% - RA Investment 11 Holdings GP Inc.

0.001% - RA Investment 11 Holdings LP (99.999% owned by The Canada Life Assurance Company)

100.0% - 2020917 Albert Ltd.

99.999% - RA Investment 11 Holdings LP (0.001% owned by RA Investment 11 Holdings GP Inc.)

100.0% - RA Investment 13 Holdings GP Inc.

0.001% - RA Investment 13 Holdings LP (99.999% owned by The Canada Life Assurance Company)

99.999% - RA Investment 13 Holdings LP (0.001% owned by RA Investment 13 Holdings GP Inc.)

100.0% - RA Investment 14 Holdings GP Inc.

0.001% - RA Investment 14 Holdings LP (99.999% owned by The Canada Life Assurance Company)

99.999% - RA Investment 14 Holdings LP (0.001% owned by RA Investment 14 Holdings GP Inc.)

&nbsp;&nbsp;&nbsp;&nbsp;80.0% - RA Investment 2 Holdings GP Inc. (20% owned by The Canada Life Insurance Company of Canada)

0.001% - RA Investment 2 Holdings LP (79.999% owned by The Canada Life Assurance Company and 20% owned by The Canada Life Insurance of Company)

100.0% - 12111 Riverside Way Property Inc.

100.0% - Lions Gate Business Park Property Inc.

79.999% - RA Investment 2 Holdings LP (0.001% owned by RA Investment 2 Holdings GP Inc. and 20.0% owned by the Canada Life Insurance Company of Canada)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;80.0% - RA Investment 3 Holdings GP Inc. (20% owned by The Canada Life Insurance Company of Canada)

0.001% - RA Investment 3 Holdings LP (79.999% owned by The Canada Life Assurance Company and 20% owned by The Canada Life Insurance of Company)

79.999% - RA Investment 3 Holdings LP (0.001% owned by RA Investment 3 Holdings GP Inc. and 20.0% owned by the Canada Life Insurance Company of Canada)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;85.0% - RA Investment 4 Holdings GP Inc. (15% owned by The Canada Life Insurance Company of Canada)

0.001% - RA Investment 4 Holdings LP (84.999% owned by The Canada Life Assurance Company and 15% owned by The Canada Life Insurance of Company)

84.999% - RA Investment 4 Holdings LP (0.001% owned by RA Investment 4 Holdings GP Inc. and 15.0% owned by the Canada Life Insurance Company of Canada)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;87.5% - RA Investment 5 Holdings GP Inc. (12.5% owned by The Canada Life Insurance Company of Canada)

0.001% - RA Investment 5 Holdings LP (87.499% owned by The Canada Life Assurance Company and 12.5% owned by The Canada Life Insurance of Company)

100.0% - 10077 Grace Road Property Inc.

100.0% - 0977221 B.C. Ltd.

100.0% - Vaudreuil Shopping Centres Limited

87.499% - RA Investment 5 Holdings LP (0.001% owned by RA Investment 5 Holdings GP Inc. and 12.5% owned by The Canada Life Insurance Company of Canada)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;87.5% - RA Investment 6 Holdings GP Inc. (12.5% owned by The Canada Life Insurance Company of Canada)

0.001% - RA Investment 6 Holdings LP (87.499% owned by The Canada Life Assurance Company and 12.5% owned by The Canada Life Insurance of Company)

87.499% - RA Investment 6 Holdings LP (0.001% owned by RA Investment 6 Holdings GP Inc. and 12.5% owned by the Canada Life Insurance Company of Canada)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;87.5% - RA Investment 7 Holdings GP Inc. (12.5% owned by The Canada Life Insurance Company of Canada)

0.001% - RA Investment 7 Holdings LP (87.499% owned by The Canada Life Assurance Company and 12.5% owned by The Canada Life Insurance of Company)

100.0% - 2344701 Ontario Ltd.

100.0% - 2356720 Ontario Ltd.

100.0% - 555 Robson Holding Ltd.

87.499% - RA Investment 7 Holdings LP (0.001% owned by RA Investment 7 Holdings GP Inc. and 12.5% owned by the Canada Life Insurance Company of Canada)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;89.5% - RA Investment 8 Holdings GP Inc. (10.5% owned by The Canada Life Insurance Company of Canada)

0.001% - RA Investment 8 Holdings LP (89.499% owned by The Canada Life Assurance Company and 10.5% owned by The Canada Life Insurance of Company)

100.0% - 2331777 Ontario Ltd.

99.499% - RA Investment 8 Holdings LP (0.001% owned by RA Investment 8 Holdings GP Inc. and 10.5% owned by the Canada Life Insurance Company of Canada)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Financial Horizons Group Inc.

100.0% - Financial Horizons Incorporated

100.0% - Continuum Financial Centres Inc.

100.0% - TORCE Investment Management Inc.

100.0% - Canada Life Capital Corporation, Inc.

100.0% - 11658735 Canada Inc.

100.0% - GLC Reinsurance Corporation

100.0% - Canada Life International Holdings Limited

100.0% - Canada Life UK Holdings Limited

100.0% - Stonehaven UK Limited

100.0% - Canada Life Asset Management Limited

100.0% - Canada Life Platform Limited

100.0% - Canada Life SIPP Trustee Limited

100.0% - Canada Life Platform Nominee Limited

100.0% - Canada Life Annuity Reinsurance (Barbados) Corporation

100.0% - Canada Life International Services Limited

100.0% - Canada Life International Limited

100.0% - CLI Institutional Limited

100.0% - The Canada Life Group (U.K.) Limited

100.0% - ILGWM Limited

100.0% - Harvest Trustee Limited

100.0% - Harvest Financial Services Limited

100.0% - Conexim Advisors Limited

100.0% - Vestone Ltd.

100.0% - Cornmarket Group Financial Services Limited

100.0% - Cornmarket Civil and Public Sector Mastertrust dac

100.0% - Cornmarket Insurance Services Limited

100.0% - EIS Financial Services Limited

100.0% - K.D. Retirement Services Limited

100.0% - APT Workplace Pension Ltd.

100.0% - APT Wealth Management Ltd.

100.0% - APTFS Nominees Ltd.

100.0% - Unio Financial Services Limited

100.0% - ILP Pension Trustees DAC

100.0% - Invesco Trustee AC

100.0% - Acumen & Trust Pension Trustees dac

100.0% - ILP Master Trustee dac

100.0% - Irish Life Trustee Services Limited

100.0% - Navigate Master Trustee dac

100.0% - Canada Life Irish Holding Company Limited

80.0% - Canada Life International Assurance (Ireland) Designated Activity Company (20.0% owned by CL Abbey Limited)

24.625% - Summitas Beteiligungs GmbH (9.85% owned by JDC Group AG)

87.01% - Summitas Holding GMbh

100.0% - Summitas MidCo GMbh

100.0% - Summitas Gruppe GMbh

26.9% - JDC Group AG

25.1% - einfach gut versichert GmbH

9.85% - Summitas Beteiligungs GmbH (24.625% owned by Canada Life Irish Holding Company Limited)

86.17% - Summitas Holding Gmbh

100.0% - Summitas MidCo Gmbh

100.0% - Summitas Gruppe Gmbh

100.0% - BVUK. GmbH

100.0% - Munchener Versicherungsmakler GmbH

100.0% - EASIE Assekuranzmakler – AG

100.0% - Dr. Ihlas GmbH

100.0% - Confera GmbH

100.0% - Summitas Makler GmbH

100.0% - Eichhorn, Waltzock & Partner GmbH

100.0% - Bago GmbH

100.0% - Kamke Versicherungsmakler GmbH

100.0% - VBH Versicherungsmakler für Baugewerbe und Handwerk GmbH

100.0% - IMM Versicherungsmakler für Industrie und Mittelstand GmbH

100.0% - Policenwerk Assekuradeure GmbH & Co. KG

100.0% - Seeliger & Co. GmbH

100.0% - Wolf Assekuranz-Service GmbH

100.0% - DAVID Verwaltung GmbH

100.0% - DAVID Versicherungskontor GmbH & Co. KG

100.0% - Barkmann & Wahler GmbH & Co. KG

100.0% - Hans-Walter Kramer GmbH

100.0% - BWB Versicherungsvermittlungsgesellschaft mbH

100.0% - Assekuranzkontor Friedrich Barkmann GmbH & Co. KG

100.0% - Hoffmann Industrieversicherungsmakler GmbH & Co. KG

100.0% - Sven Hoffmann-Verwaltungs-GmbHjung

100.0% - Jung, DMS & Cie.AG

100.0% - Jung, DMS & Cie.Pro GmbH

&nbsp;&nbsp;&nbsp;&nbsp;60.0% - FMK Compare GmbH

&nbsp;&nbsp;&nbsp;&nbsp;60.0% - HVG Hanse GmbH

100.0% - SF Sicher Finanzieren GmbH

100.0% - Jung, DMS & Cie. Pro Service GmbH

100.0% - DFP Deutsche Finanz Portfolioverwaltung GmbH

100.0% - Plug-Insurance GmbH

100.0% - Fund Development and Advisory AG

100.0% - Morgen & Morgen GmbH

100.0% - Jung, DMS & Cie.Pool GmbH

100.0% - JDC Geld,de GmbH

100.0% - JDC plus GmbH

&nbsp;&nbsp;&nbsp;&nbsp;25.0% - Incore Asset Management Solution

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - Opal Hard– und Software Consultung GmbH

&nbsp;&nbsp;&nbsp;&nbsp;30.0% - Dr. Jung & Partner GmbH

100.0% - FINUM.Finanzhause AG

100.0% - FINUM.Pension Consulting GmbH

100.0% - FINUM.Private Finance AG (Germany)

100.0% - FVV – GmbH

100.0% - JDC Group Austria GmbH

100.0% - FINUM.Private Finance AG (Austria)

100.0% - Jung, DMS & Cie. GmbH

100.0% - Top-Finanziert GmbH

51.0% - I&F Beratungs GmbH

100.0% - Benefit Consulting GmbH

100.0% - CL Abbey Limited

20.0% - Canada Life International Assurance (Ireland) Designated Activity Company (80.0% owned by Canada Life Irish Holding Company Limited)

100.0% - Canada Life Re Ireland dac

100.0% - Canada Life Dublin dac

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - AIBJV Holdings Limited

100.0% - AIBJV dac

100.0% - Canada Life Group Services Limited

100.0% - Canada Life Europe Investment Limited

100.0% - Canada Life Europe Management Services Limited

21.33% - Canada Life Assurance Europe Limited (78.67% owned by Canada Life Europe Investment Limited)

78.67% - Canada Life Assurance Europe Limited (21.33% owned by Canada Life Europe Management Services Limited)

100.0% - Keyridge Asset Management Limited

100.0% - Summit Asset Managers Limited

100.0% - ILIM European Real Estate Fund General Partner SARL

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - TirNua Capital Partners Limited

100.0% - Setanta Asset Management Limited

100.0% - Canada Life Pension Managers & Trustees Limited

100.0% - Canada Life European Real Estate Limited

100.0% - Canada Life Trustee Services (U.K.) Limited

100.0% - CLFIS (U.K.) Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canada Life UK Staff Pension Trustee Limited

100.0% - Canada Life Limited

&nbsp;&nbsp;&nbsp;&nbsp;14.0% - Harbourside Leisure Management Company Limited

&nbsp;&nbsp;&nbsp;&nbsp;11.0% - St. Paul's Place Management Company Limited

&nbsp;&nbsp;&nbsp;&nbsp;26.0% - ETC Hobley Drive Management Company Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Synergy Sunrise (Wellington Row) Limited

&nbsp;&nbsp;&nbsp;&nbsp;76.0% - Radial Park Management Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canada Life (U.K.) Limited

100.0% - Canada Life Fund Managers (U.K.) Limited

100.0% - Canada Life Group Services (U.K.) Limited

100.0% - Canada Life Home Finance Trustee Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canada Life Irish Operations Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Irish Life Group Limited

100.0% - Irish Life Ark Life Dublin dac

100.0% - Irish Life Health dac

100.0% - Irish Life Wellbeing Limited

100.0% - Irish Life Group Services Limited

100.0% - Irish Life Financial Services Limited

37.18% - Multiply.AI

49.0% - Affinity First Limited

100.0% - Irish Life Associate Holdings Unlimited Company

100.0% - Irish Life Assurance plc.

100.0% - Ilona Financial Group, Inc.

100.0% - Stephen Court Limited

100.0% - (2,3&4) Basement Company Limited

66.66% - City Gate Park Administration Limited

50.0% - Dakline Company Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - Earlsfort Centre (Atrium) Limited

100.0% - London Life and Casualty Reinsurance Corporation

100.0% - London Life and Casualty (Barbados) Corporation

100.0% - LRG (US), Inc.

100.0% - Canada Life International Reinsurance Corporation Limited

100.0% - Canada Life Reinsurance Company *(Fed ID # 23-2044256 – NAIC # 76694, PA)*

100.0% - Canada Life International Reinsurance (Barbados) Corporation

100.0% - 4073649 Canada, Inc.

100.0% - CL Luxembourg Capital Management S.á.r.l.

100.0% - Canada Life Finance (U.K.) Limited

100.0% - 8478163 Canada Limited

100.0% - Canada Life Capital Bermuda Limited

100.0% - 9983813 Canada Inc.

100.0% - Canada Life Capital Bermuda III Limited

100.0% - Canada Life Capital Bermuda II Limited

&nbsp;&nbsp;&nbsp;&nbsp;77.0% - Great-West Investors Holdco Inc. (23% owned by GWL THL I Private Equity I Inc.)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Great-West Investors LLC

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Great-West Investors LP Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99.0% - Great-West Investors LP (1.0% owned by Great-West Investors GP Inc.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - T.H. Lee Interests

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Great-West Investors GP Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.0% - Great-West Investors LP (99.0% owned by Great-West Investors LP Inc.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - T.H. Lee Interests

100.0% - The Canada Life Insurance Company of Canada

2.68%- 7420928 Manitoba Limited Partnership (97.31% owned by The Canada Life Assurance Company and 0.02% owned by 7419521 Manitoba Ltd.)

100.0% - 6855572 Manitoba Ltd.

100.0% - RA Investment 12 Holdings GP Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.001% - RA Investment 12 Holdings LP (99.999% owned by RA Investment 12 Holdings GP Inc.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 635 Broughton Street Property Inc.

100.0% - 615 Colborne Street Property Inc.

100.0% - 310 8th Street Property Inc.

99.999% - RA Investment 12 Holdings LP (99.999% owned by The Canada Life Assurance Company)

20.0% - RA Investment 2 Holdings GP Inc. (80% owned by The Canada Life Assurance Company)

0.001% - RA Investment 2 Holdings LP (79.999% owned by The Canada Life Assurance Company and 20% owned by The Canada Life Insurance of Company)

100.0% - 12111 Riverside Way Property Inc.

100.0% - Lions Gate Business Park Property Inc.

20.0% - RA Investment 2 Holdings LP (79.999% owned by The Canada Life Assurance Company and 0.001% owned by RA Investment 2 Holdings GP Inc.)

20.0% - RA Investment 3 Holdings GP Inc. (80% owned by The Canada Life Assurance Company)

0.001% - RA Investment 3 Holdings LP (79.999% owned by The Canada Life Assurance Company and 20% owned by The Canada Life Insurance of Company)

20.0% - RA Investment 3 Holdings LP (79.999% owned by The Canada Life Assurance Company and 0.001% owned by RA Investment 3 Holdings GP Inc.)

15.0% - RA Investment 4 Holdings GP Inc. (85% owned by The Canada Life Assurance Company)

0.001% - RA Investment 4 Holdings LP (84.999% owned by The Canada Life Assurance Company and 15% owned by The Canada Life Insurance of Company)

15.0% - RA Investment 4 Holdings LP (99.999% owned by RA Investment 4 Holdings GP Inc.)

20.0% - 9481 Leslie Street GP Inc. (80% owned by The Canada Life Assurance Company)

0.01% - 9481 Leslie Street Limited Partnership (79.999% owned by The Canada Life Assurance Company and 20% owned by The Canada Life Insurance of Company)

20.0% - 9481 Leslie Street Limited Partnership (99.999% owned by 9481 Leslie Street GP Inc.)

12.5% - RA Investment 5 Holdings GP Inc. (87.5% owned by The Canada Life Assurance Company)

0.001% - RA Investment 5 Holdings LP (87.499% owned by The Canada Life Assurance Company and 12.5% owned by The Canada Life Insurance of Company)

100.0% - 10077 Grace Road Property Inc.

12.5% - RA Investment 5 Holdings LP (87.499% owned by The Canada Life Assurance Company and 0.001% owned by RA Investment 5 Holdings GP Inc.)

12.5% - RA Investment 6 Holdings GP Inc. (87.5% owned by The Canada Life Assurance Company)

0.001% - RA Investment 6 Holdings LP (87.499% owned by The Canada Life Assurance Company and 12.5% owned by The Canada Life Insurance of Company)

12.5% - RA Investment 6 Holdings LP (87.499% owned by The Canada Life Assurance Company and 0.001% owned by RA Investment 6 Holdings GP Inc.)

12.5% - RA Investment 7 Holdings GP Inc. (87.5% owned by The Canada Life Assurance Company)

0.001% - RA Investment 7 Holdings LP (87.499% owned by The Canada Life Assurance Company and 12.5% owned by The Canada Life Insurance of Company)

12.5% - RA Investment 7 Holdings LP (87.499% owned by The Canada Life Assurance Company and 0.001% owned by RA Investment 7 Holdings GP Inc.)

10.5% - RA Investment 8 Holdings GP Inc. (89.5% owned by The Canada Life Assurance Company)

0.001% - RA Investment 8 Holdings LP (89.499% owned by The Canada Life Assurance Company and 10.5% owned by The Canada Life Insurance of Company)

10.5% - RA Investment 8 Holdings LP (89.499% owned by The Canada Life Assurance Company and 0.001% owned by RA Investment 8 Holdings GP Inc.)

20.0% - RA Investment 15 Holdings GP Inc. (80% owned by The Canada Life Assurance Company)

0.001% - RA Investment 15 Holdings LP (79.999% owned by The Canada Life Assurance Company and 20% owned by The Canada Life Insurance of Company)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - RA Investment 15 Holdings Nominee Inc..

20.0% - RA Investment 15 Holdings LP (79.999% owned by The Canada Life Assurance Company and 0.001% owned by RA Investment 15 Holdings GP Inc.)

100.0% - Advice Canada (CL Holdings) Inc. (formerly 12955954 Canada Inc.)

94.4% - MAM Holdings Inc. (5.6% owned by The Canada Life Assurance Company)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Mountain Asset Management LLC

38.0% - 1296 Station Street Properties Ltd. (62.0% owned by The Canada Life Assurance Company)

20.0% - 1385456 B.C. Ltd. (80.0% owned by The Canada Life Assurance Company)

58.8% - GWL THL Private Equity I Inc. (41.2% The Canada Life Assurance Company)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - GWL THL Private Equity II Inc.

&nbsp;&nbsp;&nbsp;&nbsp;23.0% - Great-West Investors Holdco Inc. (77% owned by The Canada Life Assurance Company)

100.0% - Great-West Investors LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Great-West Investors LP Inc.

99.0% - Great-West Investors LP (1.0% owned by Great-West Investors GP Inc.)

100.0% - T.H. Lee Interests

100.0% - Great-West Investors GP Inc.

1.0% - Great-West Investors LP (99.0% owned by Great-West Investors LP Inc.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - T.H. Lee Interests

16.0% - 2148902 Alberta Ltd. (84% by The Canada Life Assurance Company)

30.0% - 2157113 Alberta Ltd (70% by The Canada Life Assurance Company)

23.0% - CDN US Direct RE Holdings Ltd. (77% owned by The Canada Life Assurance Company)

100.0% - Great-West US Direct Residential Holdings Inc.

100.0% - GWL Direct 425 Trade LLC

100.0% - GWL Direct 4471 + 4433 42nd LLC

100.0% - GWL Direct 32 Cambridge LLC

100.0% - GWL Direct 701 Rio Salado LLC

100.0% - GWL Direct 2121 Mid LLC

100.0% - GWL Direct 100 Legacy Oaks LLC

100.0% - Great-West US Direct RE Holdings Inc.

100.0% - GWL Direct 650 Almanor LLC

100.0% - GWL Direct 13055 Mississippi LLC

100.0% - GWL Direct 11 State LLC

100.0% - GWL Direct 345 Cessna LLC

100.0% - GWL Direct 1925 Grove LLC

100.0% - CL GFP LLC

&nbsp;&nbsp;&nbsp;&nbsp;10.0% - GFP CL Holdings LLC

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - GFP CL Maspeth 55-30, LLC

100.0% - GWL Direct 1 Bulfinch Place LLC

100.0% - Great-West US Direct RE Acquisition LLC

100.0% - GWL Direct 851 SW 34th LLC

100.0% - GWL Direct 12100 Rivera LLC

100.0% - GWL Direct 3209 Lionshead LLC

100.0% - GWL Direct 18701-18901 38th LLC

100.0% - GWL Direct 12900 Airport LLC

100.0% - GWL Direct 25200 Commercentre LLC

100.0% - GWL Direct 351-353 Maple LLC

100.0% - GWL Direct 260 Ace-5725 Amelia LLC

100.0% - GWL Direct 9485 Hwy 42 LLC

100.0% - GWL Direct Moonachie LLC

100.0% - GWL Direct 4785 Fulton LLC

100.0% - GWL Direct 7410 + 7419 Roosevelt LLC

100.0% - GWL Direct 11077 Rush LLC

100.0% - GWL Direct 8915 Market Place LLC

96.0% - CL ACP Nassau, LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - EW Direct 1Nassau LLC

100.0% - CL Capital Management (Canada), Inc.

100.0% - Canada Life Mortgage Services Ltd.

100.0% - Canada Life Capital Trust

100.0% - Mountain Asset Management LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**C.** **IGM Financial Inc. Group of Companies** *(Canadian mutual funds)* 

 

Power Corporation of Canada

100.0% - Power Financial Corporation

62.913% - **IGM Financial Inc.** (direct and indirect 66.826%)

100.0% IGWM Inc.

100.0% - IG Wealth Management Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 11249142 Canada Inc.

100.0% - Investors Group Trust Co. Ltd.

100.0% - I.G. Insurance Services Inc.

100.0% - Investors Syndicate Limited

100.0% - 16490336 Canada Inc.

100.0% - I.G. Investment Management, Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Investors Syndicate Property Corp.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 0992480 B.C. Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 1081605 B.C. Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - 1000054111 Ontario Inc.

100.0% - Mackenzie Inc.

100.0% - Mackenzie Financial Corporation

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Mackenzie Investments Europe Limited

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Mackenzie Investments Asia Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Mackenzie Investments Charitable Foundation

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Strategic Charitable Giving Foundation

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - MMLP GP Inc.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Mackenzie Investments Corporation

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;27.8% - China Asset Management Co., Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Shanghai China Wealth Management Co., Ltd.

100.0% - China Capital Management Co., Ltd.

100.0% - China Asset Management (Hong Kong) Limited

100.0% - China Equity Fund Management (Beijing) Co., Ltd.

80.0% - 11249185 Canada Inc.

100.0% - Armstrong LP

&nbsp;&nbsp;&nbsp;&nbsp;49.9% - Northleaf Capital Group Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Northleaf Capital Partners Ltd.

100.0% - Northleaf PPP GP Ltd.

100.0% - Northleaf Secondary Partners III GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf NCO (US) GP Ltd.

100.0% - Northleaf Capital Partners US GP LLC

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NICP IV GP Ltd.

100.0% - Northleaf Geothermal Holdings (Canada) GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Venture Catalyst Fund III GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Credit III GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSPC-L Holdings II GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Equity VIII GP Ltd.

100.0% - Northleaf Crescendo Holdings GP LLC

100.0% - Northleaf Small Cell GP Ltd.

100.0% - NCP Terminals GP Ltd.

100.0% - Northleaf NICP III GP LLC

100.0% - Northleaf Music Copyright Ventures GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NEIF GP Ltd.

100.0% - Northleaf Strategic Capital GP Ltd.

49.0% - Northleaf Global Private Equity GP Ltd.

100.0% - NICP I NWP US GP LLC

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf NICP III GP Ltd.

100.0% - NCP US Terminals GP LLC

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf LPF Private Credit Holdings GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NPC II Holdings GP Ltd.

100.0% - NCP Canadian Breaks GP LLC

100.0% - Northleaf Vault Holdings GP Ltd.

100.0% - NCP CSV Holdings GP Ltd.

100.0% - Northleaf Capital Advisors Ltd.

100.0% - Northleaf Trustees Limited

100.0% - Northleaf PE GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Growth Fund GP Ltd

100.0% - Northleaf NICP IV (EU) GP S. à.rl.

100.0% - Northleaf Capital Partners (Canada) Ltd.

100.0% - (indirectly) Northleaf Class C Sub Holdings Ltd.

100.0% - Northleaf Capital Partners Japan KK

100.0% - Northleaf SH288 GP Ltd.

100.0% - NCP NWP US GP Ltd.

100.0% - Northleaf Capital Partners (Australia) Pty Ltd.

100.0% - Northleaf Capital Partners (UK) Limited

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf NICP II GP Ltd.

100.0% - Northleaf Class C Holdings GP Ltd.

100.0% - Northleaf Capital Partners (USA) Inc.

100.0% - Annex Fund GP Ltd.

100.0% - Northleaf Capital Partners GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - SW Holdings GP Ltd.

100.0% - NICP IV GP LLC

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Global Private Equity Holdings GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NPC III RN (Canada) GP Ltd.

100.0% - Northleaf NICP III Canadian Class C Holdings Ltd.

100.0% - NCP Beacon GP Ltd.

100.0% - Northleaf Millennium Holdings (US) GP Ltd.

100.0% - Northleaf Millennium Holdings (Canada) GP Ltd.

49.0% - Northleaf Secondary Partners IV GP Ltd.

100.0% - Northleaf Secondary Partners IV (EU) GP S.à r.l.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NASF US GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Star Holdings GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Multi-Asset Private Markets GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Credit GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Growth Fund II GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NASF GP Ltd.

100.0% - Northleaf Lal Lal Holdings GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;100% - Northleaf Lal Lal Holdings (Australia) Pty Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf NCO GP Ltd.

100.0% - NCP ETR Investments GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Equity IX GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSPC GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - NSPC (EU) GP S. à.r.l.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSDL GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSPC-L GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NSPC-L Holdings GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NPC I Holdings GP Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf Private Credit II GP Ltd.

63.17% - Northleaf Capital Holdings Ltd.

100.0% - Northleaf Capital Partners GP II Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Northleaf NICP II Holdings GP Ltd.

100.0% - MGELS Investments Limited

100.0% - MEMLS Fund Management (Cayman) Ltd.

100.0% - Mackenzie EM Funds Management (Cayman) Ltd.

100.0% - Mackenzie GP Inc.

100.0% - 2023 Holdco Inc.

&nbsp;&nbsp;&nbsp;&nbsp;17.2% - Rockefeller Capital Management General Partner L.L.C.

100.0% - IGM Financial Corporate Services Inc.

18.54% - Portag3 Ventures LP

&nbsp;&nbsp;&nbsp;&nbsp;19.82% - Springboard LP

55.23% - Springboard LP

&nbsp;&nbsp;&nbsp;&nbsp;52.70% - Wealthsimple Financial Corp. (48.16% equity)

29.33% - Springboard II LP

&nbsp;&nbsp;&nbsp;&nbsp;33.3% - Portag3 Ventures II Affiliates LP

&nbsp;&nbsp;&nbsp;&nbsp;31.97% - Portag3 Ventures II LP

&nbsp;&nbsp;&nbsp;&nbsp;5.95% - Portage Ventures III LP

&nbsp;&nbsp;&nbsp;&nbsp;4.40% - Portage Ventures IV LP

&nbsp;&nbsp;&nbsp;&nbsp;2.21% - Conquest Planning Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.66% - Wealthsimple Financial Corp. (2.29% equity)

&nbsp;&nbsp;&nbsp;&nbsp;9.66% - Nesto

&nbsp;&nbsp;&nbsp;&nbsp;9.68% - PolicyBook

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**D.** **Pargesa SA Group of Companies** *(European investments)* 

 

Power Corporation of Canada

100.0% - Power Financial Corporation

100.0% - Power Financial Europe SA

50.0% - Parjointco SA

100.0% - Pargesa SA

&nbsp;&nbsp;&nbsp;&nbsp;47.8% Groupe Bruxelles Lambert (34.2% in capital)

&nbsp;&nbsp;&nbsp;&nbsp;1.6% - Groupe Bruxelles Lambert (2.3% in capita))

&nbsp;&nbsp;&nbsp;&nbsp;0.9% - Umicore SA

19.8% - Ontex NV

11.4% - Pernod Ricard SA (6.8% in capital)

96.5% - FINPAR II SA

0.2% - Groupe Bruxelles Lambert (0.1% in capital)

0.1% - Ontex NV

90.2% - FINPAR III SA

0.2% - Groupe Bruxelles Lambert (0.1% in capital)

94.4% - FINPAR IV SA

0.2% - Groupe Bruxelles Lambert (0.1% in capital)

94.9% - FINPAR V SRL

0.2% - Groupe Bruxelles Lambert (0.1% in capital)

0.1% - Concentrix

95.0% - FINPAR VI SRL

0.2% - Groupe Bruxelles Lambert (0.1% in capital)

0.1% - Concentrix

98.6% - FINPAR VII SRL

0.7% - Groupe Bruxelles Lambert (0.5% in capital)

4.4% - GfG Topco S.a.r.l.

99.0% - FINPAR VIII SRL

&nbsp;&nbsp;&nbsp;&nbsp;1.3% - Groupe Bruxelles Lambert (0.9% in capital)

3.6% - Sofia Capital S.à r.l.

98.8% - FINPAR IX SRL

1.0% - Groupe Bruxelles Lambert (0.7% in capital)

4.5% - Celeste Capital S.a.r.l

98.1%- FINPAR X SRL

0.7% - Groupe Bruxelles Lambert (0.5% in capital)

0.1% - Imerys

99.0% - FINPAR XI SRL

1.5% - Groupe Bruxelles Lambert (1.1% in capital)

0.1% - SGS

&nbsp;&nbsp;&nbsp;&nbsp;1.2% - Sagerpar SA

100.0% - Brussels Securities SA

98.8% - Sagerpar SA

3.6% - Groupe Bruxelles Lambert (2.6% in capital)

100.0% - Vancouver Capital S.a.r.l

&nbsp;&nbsp;&nbsp;&nbsp;15.1% - Stan Holding SAS

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99.5%- Voodoo SAS

100.0% - GBL O SA

22.2% - Trône24 SRL

&nbsp;&nbsp;&nbsp;&nbsp;0.2% - One24 Capital S.C.A

&nbsp;&nbsp;&nbsp;&nbsp;5.7% - Trône 25 SRL

&nbsp;&nbsp;&nbsp;&nbsp;4.8% - One25 Capital S.C.A

100.0% - GBL Advisors Limited

&nbsp;&nbsp;&nbsp;&nbsp;5.4% - FINPAR III SA

100.0% - RPCE Consulting SAS

100.0% - GBL Advisors DE GmbH

100.0% - GBL Verwaltung SA

100.0% - GBL Energy S.á.r.l.

&nbsp;&nbsp;&nbsp;&nbsp;0.9% - Sofia Masterco S.á.r.l.

100.0% - Serena S.á.r.l.

14.2% - SGS

100.0% - GBL Capital UK – Ltd

&nbsp;&nbsp;&nbsp;&nbsp;75.0% - Sienna Private Equity SAS

100.0% - Sienna Private Equity Italy S.R.L

100.0% - Sienna Venture Capital SAS

&nbsp;&nbsp;&nbsp;&nbsp;70.0% - Sienna Venture Capital GP S.à.r.l.

&nbsp;&nbsp;&nbsp;&nbsp;70.0% - Sienna Euclide GP S.a.r.l

&nbsp;&nbsp;&nbsp;&nbsp;70.0% - Sienna Landlife GP S.a.r.l

&nbsp;&nbsp;&nbsp;&nbsp;70.0% - Sienna Private Equity GP S.a.r.l

100.0% - Sienna Investment Managers SAS

66.0% - Sienna Gestion (ex-MHGA)

82.8% - Sienna 2A SAS

100.0% - Sienna AM France (ex-Acofi)

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - NEFTYS

100.0% - VER Capital

100.0% - Sienna Hephaistos Private Investments GP SARL

100.0% - Sienna Global Private Investments GP SARL

14.8% - SPC Partners SAS

&nbsp;&nbsp;&nbsp;&nbsp;8.0% - Sienna 2A SAS

100.0% - Sienna Investment Managers Luxembourg S.A.

100.0% - Sienna Real Estate Solutions S.à.r.l.

&nbsp;&nbsp;&nbsp;&nbsp;85.4% - Sienna Real Estate Partner JV Netherlands BV

100.0% - GBL Capital Invest GP S.à.r.l.

100.0% - GBL Capital Invest SCSp

19.6% - Sagard NewGen 2

74.1% - Sagard Business Intelligence FPCI

5.00% - Sagard Holdings Management Inc

9.6% - Backed 1 Founder LP

58.3% - Backed Encore 1 LP

10.0% - Backed Encore 1 Founder LP

10.0% - Backed 2 Founder LP

94.3% - Marcho Partners Feeder Fund ICAV

0.5% - Marcho Partners Long Feeder Fund ICAV

20.3% - HCM IV, L.P.

17.1% - Innovius Capital Fund I, L.P.

14.2% - 468 Capital II GmbH & Co. KG

100.0% - Sienna Opportunities (formerly Sienna Levier ENR)

10.0% - EC IV Invest SA

49.3% - HCM S3C LP (AKA Commune)

56.3% - HCM S11A, LP (aka Transcarent)

100.0% - Sienna Capital US LLC

&nbsp;&nbsp;&nbsp;&nbsp;14.4% - Cometics company

93.3% - Sienna Venture Capital SCA SICAV-RAIF

53.6% - Sienna Private Equity Fund I SCA SICAV-RAIF

&nbsp;&nbsp;&nbsp;&nbsp;47.6% - Sienna Euclide S.A.

&nbsp;&nbsp;&nbsp;&nbsp;53.0% - Sienna Landlife S.A.

38.8% - VER Capital Special Situations

20.0% - VCCP – SMEs – Private Debt

67.5% - Sienna Private Asset Allocation

12.7% - European CLO new Issue – ADAGIO XII EUR CLO DAC

100.0% - GBL Capital Participations S.á.r.l

&nbsp;&nbsp;&nbsp;&nbsp;15.1% - Merieux Participations SAS

&nbsp;&nbsp;&nbsp;&nbsp;34.3% - Merieux Participations 2 SAS

&nbsp;&nbsp;&nbsp;&nbsp;26.1% - KKR Sigma Co-Invest II L.P.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6% - StreetTeam Software Limited (DBA as Pollen)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.95% - Sienne Euclide SCA SICAV-RAIF

&nbsp;&nbsp;&nbsp;&nbsp;82.0% - Sienne Landlife SCA SICAV-RAIF

100.0% - GBL Capital Co-Invest Master S.a.r.l

29.2% - StreetTeam Software Limited (DBA as Pollen)

100.0% - GBL Finance S.á.r.l

100.0% - Miles Capital S.á.r.l

&nbsp;&nbsp;&nbsp;&nbsp;23.1% - Piolin II S.á.r.l

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Piolin Bidco SAU

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99.5% - Parques Reunidos

100.0% - Theo Capital S.á.r.l

100.0% - Arthur Capital S.a.r.l.

&nbsp;&nbsp;&nbsp;&nbsp;7.1% - Umicore SA

3.5% - FINPAR II SA

4.4% - FINPAR III SA

5.6% - FINPAR IV SA

5.1% - FINPAR V SRL

5.0% - FINPAR VI SRL

1.4% - FINPAR VII SRL

1.0% - FINPAR VIII SRL

1.2% - FINPAR IX SRL

1.9% - FINPAR X SRL

1.0% - FINPAR XI SRL

100.0% - Celeste GP S.à r.l.

100.0% - Sapiens S.á.r.l

&nbsp;&nbsp;&nbsp;&nbsp;14.0% – Concentrix

&nbsp;&nbsp;&nbsp;&nbsp;100.0% Black Mountain S.a.r.l

15.1% - One25 Capital S.C.A.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - White Mountain S.A.

100.0% - Svea Midco S.à.r.l.

100.0% - Svea Bidco S.à.r.l.

100.0% - Belgian Securities S.à.r.l.

&nbsp;&nbsp;&nbsp;&nbsp;67.9% - Imerys (54.6% in capital)

100.0% - Mircal

100.0% - Imerys Beauvoir

100.0% - Imerys Diatomite St Bauzile & Riom (ex. Chemviron France SAS)

100.0% - Imerys Bentonite Hungary Kft

100.0% - Imerys Tableware France

100.0% - Imerys Tableware Deutschland GmbH

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Ceramics New Zealand

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Graphite & Carbon Switzerland SA

100.0% - Imerys Graphite & Carbon Japan K.K.

100.0% - Imerys Graphite & Carbon Korea

100.0% - Imerys Manufacturing Korea Ltd

100.0% - Nippon Power Graphite Co., Ltd

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Do Brasil Comercio De Extracao De Minerios Ltda

100.0% - Micron-Ita Mineracao Ltda

100.0% - Imerys Ceramics Brasil – Minerais para Ceramicas Ltda

&nbsp;&nbsp;&nbsp;&nbsp;99.0% - Imerys Minerales Chile SpA (1% Imerys Filtrations Minerals, Inc.)

100.0% - Imerys Minerales Peru S.A.C

&nbsp;&nbsp;&nbsp;&nbsp;95.3% - Imerys Minerales Argentina S.A. (4.7% Parimetal)

100.0% - Mircal Italia SpA

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Minerali Foggia S.R.L (ex:Foggia Perlite S.R.L)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Minerali SpA

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Minerali Corsico Srl

&nbsp;&nbsp;&nbsp;&nbsp;99.7% - Imerys Talc Italy S.p.A.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Ceramics Italy S.R.L

100.0% - Imerys Asia Pacific Pte Ltd

100.0% - Imerys General Trading Middle East FZCO

39.0% - Imerys Ceramics (Thailand) Ltd

80.0% - Imerys Minerals (Thailand) Ltd (20% Owned by Imerys Ceramics (India) Private Limited

51.0% - MRD-ECC Co., Ltd (49% Owned by Imerys Asia Pacific Pte Ltd)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - MRD Co., Ltd

100.0% - Imerys Kiln Furniture (Thailand) Ltd

100.0% - Imerys Mineral Vietnam Ltd

100.0% - Imerys Carbonates (Thailand) Co, Ltd

&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;&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;66. 7% - YBB Calcium Products Co, Ltd

100.0% - Imerys Fused Minerals (Yingkou) Co, Ltd

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Zhejiang Zirconia Co., Ltd

100.0% - Imerys Ceramics (India) Private Limited

20.0% -Imerys Minerals (Thailand) Ltd (80% Owned by Imerys Ceramics (Thailand) Ltd

100.0% - Imerys Minerals Malaysia Sdn Bhd

100.0% - Kinta Powdertec Sdn Bhd

55.0% - Yueyang Imerys Antai Minerals Co., Ltd

100.0% - Yueyang Yingyue New Materials Co., Ltd

100.0% - Imerys Carbonates India Limited

100.0% - Imerys Performance and Filtration Minerals Private Limited 74.0% - Imerys Newquest (India) pte Ltd

50.0% - Gimpex-Imerys India Private Ltd

100.0% - Imerys Pacific Ltd

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Pigments (Qingyang) Co., Ltd

100.0% - Imerys Pigments (WuHu) Co., Ltd

&nbsp;&nbsp;&nbsp;&nbsp;99.99% - Imerys Ceramics France

40.0% - IMAF Industria Macinazione Mineralit per l'l Industria Ceramica S.p.A.

96.6% - Imerys Ceramics Portugal, SA

100.0% - Imerys Minerals GmbH

100.0% - Donbasskeramika

99.45% - Donkaolin (0.55% Owned by Imerys Ceramics France)

93.3% - Imerys Ceramics Egypt (0.56% Owned by Mircal + 0.56% Owned by Parimetal)

99.6% - Imerys Trading Minerals Egypt

100.0% - Imerys Minéraux Belgique SA

50.0% - Industrial Minerals of Greece

100.0% - Latomia N. Korakas SA

100.0% - Mikro Mineral Endustriyel Mineraller Sanavi ve Ticaret AS 50.0% - Vougioukli Quarries AVEE

100.0% - Imerys Minéraux France

100.0% - Imerys PCC France

100.0% - Imerys Minerals International Sales

50.0% - Cebo International B.V

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Cebo UK limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Cebo Marine B.V.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Cebo Holland B.V.

100.0% - Almatech Mineral International ltd

&nbsp;&nbsp;&nbsp;&nbsp;94.7% - PT Imerys Ceramic Indonesia

100.0% - Imerys Industrial Minerals Denmark A/S

68.94% - Imerys South Africa Pty Ltd

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Refractory Minerals South Africa (Pty) Ltd

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Samrec Pty Ltd

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - ECCA Holdings Pty Ltd

100.0% - Imerys South Europe S.L.

97.0% - Imerys Kiln Furniture Espana, S.A.

100.0% - Imerys Seramik hammddeleri Sanayi ve Ticaret AS

100.0% - Imerys Perlita Barcelona, S.A.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Diatomita Alicante, S.A.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Harbolite Aegean Enudstri Mineralleri Sanayi AS

100.0% - Imerys Talc UK Holding Ltd

99.8% -Imerys Talc Belgium (0.24% Owned by Imerys Talc Luzenac France)

100.0% - Imerys Talc Canada Inc.

100.0% - Imerys Talc Europe

100.0%- Imerys Talc Luzenac France

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Talc Germany GmbH

&nbsp;&nbsp;&nbsp;&nbsp;90.0% - Imerys Talc Austria GmbH (10% Owned by Imerys Talc Europe)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Talc Australia Pty Ltd

10.0% - Imerys Talc Austria Gmbh (90% Owned by Imerys Talc Luzenac France)

50.0% - The Quartz Corp SAS

100.0% - The Quartz Corp USA

100.0% - The Quartz Corp AS

100.0% - Quartz Corp (Shanghai) Co., Ltd

100.0% - Ardoisieres D'Angers

100.0% - Alumica Canada Inc.

100.0% - Imerys Middle East Holding Company W.L.L.

70.0% - Imerys Al Zayani Co., W.L.L.

100.0% - Minven (CE Minerales de Venezuela S.A.)

70.0% - Imerys Mineral Arabia LLC

100.0% - Imerys Japan Co., Ltd

100.0% - Imerys Beyrede

100.0% - Imerys Glomel

100.0% - Imerys Ré

100.0% - Imerys Filtration France

100.0% - Imerys Minerals Korea Ltd

100.0% - Mircal De Mexico, SA de CV

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Liquid Quimica Mexicana, SA de CV

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Ceramics Mexico, SA de CV

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Almeria, SA de CV

100.0% - Imerys Almeria Diatomia Concessiones Zacoalco de CV

99.95% - EP Minerals de Mexico, S. de R.L. de C.V.(0.05% Owned by Imerys Almeria, SA de CV)

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Minera Roca Rodando Srl de CV

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Roca Rodando Concessiones HMO, S.A. de VC

100.0% - Imerys Clerac

89.4% - Imerys Bahacheve (ex.Vatutinsky Kombinat Vognetryviv)

100.0% - Imerys Czech Republic s.r.o

25.0% - SEITIM (ex SEITISS IMERYS MINERAUX CIRCULARIES)

100.0% - Imerys Aluminates Corporate

&nbsp;&nbsp;&nbsp;&nbsp;100.0%- Imerys Aluminates

100.0% - Imerys Sydney Pty Ltd

100.0% - Imerys Richards Bay (Pty) Ltd

100.0% - Imerys (Tianjin) New Material Technology Co., Ltd 90.0% - Imerys (Zhengzhou) New Material Technology Co. Ltd

100.0% - LLC Imerys Aluminates

100.0% - Imerys Vizag Private Limited

100.0% - Kerneos India Aluminate Private Ltd

14.0% - Imerys Domodossola S.p.A (86% Owned by Imerys Villach GmbH)

100.0% - Imerys Services

100.0% - Parimetal

100.0% - Imertech

100.0% - Imerys (Shanghai) Investment Management Co., Ltd

100.0% - Imerys UK Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Trustees Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys UK Pension Fund Trustees Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Minerals Limited

&nbsp;&nbsp;&nbsp;&nbsp;75.0% - ReClaym Limited

&nbsp;&nbsp;&nbsp;&nbsp;25.0% - Eco-Bos Development Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Aluminates Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys UK Finance Limited

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys PCC UK Ltd

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys British Lithium Limited

100.0% - Refractorios Venezolanos

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Plibrico Instalaciones Refractarias

100.0% - Imerys Talc Finland Oy

100.0% - Imerys Minerals Netherlands B.V.

100.0% - Imerys Kiln Furniture Hungary Kft.

100.0% - Imerys Villach GmbH

100.0% - Imerys Ruse d.o.o

100.0% - Imerys Fused Minerals Guizhous Co. Ltd

50.0% - Imerys Fused Minerals France Sarl

86.0% - Imerys Domodossola SpA (14% Owned by Imerys Aluminates)

100.0% - Imerys Fused Minerals Salto Ltda

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - MSL Minerais S.A.

100.0% - Shandong Imerys Mount Tai Co., Ltd

100.0% - Monrefco GmbH

49.9% - Vermiculita y Derivados, SI

89.6% - Imerys Services Germany GmbH & Co. KG (10.39% Owned by S& B Minerals Participations Sarl)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Administrative Germany GmbH

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Imerys Laufenburg GmbH

100.0% - Imerys Murg GmbH

100.0% - Imerys Zschornewitz GmbH

100.0% - Imerys Teutschenthal GmbH

100.0% - North African Industrial Mineral Exploration Sarl

100.0% - S&B Industrial Minerals Morocco

99.7% - Imerys Minerals Bulgaria AD

100.0% - Imerys Poland sp. z.o.o

99.0% - Imerys Graphite & Carbon Belgium SA (1.0% Owned by Imerys Graphite & Carbon Switzerland SA)

100.0% - Imerys Belgium SA

100.0% - Imerys Graphite & Carbon Canada Inc.

100.0% - Imerys Canada Inc.

100.0% - Calderys Algerie SPA

100.0% - Imerys Greenelle One

100.0% - Imerys Greenelle Two

100.0% - Imerys Lithium France

100.0% - Imerys USA, Inc.

100.0% - Kentucky-Tennessee Clay Co.

100.0% - Imerys Performance Minerals Americas, Inc.

100.0% - Imerys Niagara Falls, Inc.

100.0% - Imerys Refractory Minerals USA, Inc.

100.0% - Imerys Greeneville, Inc.

100.0% - Imerys Norfolk, Inc.

100.0% - Imerys Mica Kings Mountain, Inc.

100.0% - Imerys Filtration Minerals, Inc.

100.0% - Imerys Perlite USA, Inc.

100.0% - Imerys Minerals Holdings Limited (UK)

100.0% - Imerys Talc America, Inc.

100.0% - Imerys Talc Vermont, Inc.

100.0% - Pyramax Ceramics Southeast, LLC

100.0% - Imerys Wollastonite USA, LLC

100.0% - Imerys Oilfield Minerals, Inc.

25.0% - Georgia Proppants, LLC.

100.0% - Imerys Clays, Inc.

100.0% - Imerys Carbonates USA, Inc.

100.0% - Imerys Graphite & Carbon USA, Inc (ex :Violet Cactus, Inc.)

100.0% - Nyco Minerals LLC

100.0% - S & B Minerals Participations Sarl

100.0% - Linjiang Imerys Diatomite Co., Ltd

100.0% - Imerys Industrial Minerals Greece Single Member S.A.

100.0% - Imerys Services Greece Single Member SA

99.0% - Milos Mineral Museum

44.0% - Milos Initiative

97.7% - Imerys Bentonite Georgia Ltd

61.0% - Imerys Perlite Sardinia Srl

35.0% - Laviosa Chimica Mineraria S.p.A.

26.9% - Laviosa Promasa S.A

100.0% - Laviosa Sanayi ve Ticaret Ltd Sirketi

100.0% - Laviosa India Private Limited

100.0% - Laviosa France

100.0% - Carlo Laviosa Srl

100.0% - Akrotirio Trahilas Dyo Single Member SA

100.0% - Imerys Dortmund GmbH

10.4% - Imerys Services Germany GmbH & Co. KGl (89.61% Owned by Monrefco Gmbh)

99.6% - One24 Capital S.C.A

95.6% - GfG Topco S.á.r.l

&nbsp;&nbsp;&nbsp;&nbsp;90.9% - GfG Capital S.á.r.l

&nbsp;&nbsp;&nbsp;&nbsp;54.6% - Go-For-Gold Holding GmbH

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Bicycles GmbH

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Bicycles Belgium BVBA

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Italia S.r.l

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Nederland B.V.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Bicycles UK Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Base RCSN, S.L.U.

&nbsp;&nbsp;&nbsp;&nbsp;100.0%- Bikerepair GmbH

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon IP Management AG

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Iberia S.L.

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Finland OY

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Canyon Bicycles Asia Pacific PTE LTD

&nbsp;&nbsp;&nbsp;&nbsp;100.0% - Pure Cycling Global GmbH

100.0% - Canyon USA Inc.

100.0% - Canyon Australian and New Zealand PTY Ltd.

100.0% - Canyon Bicycles Japan KK

100.0% - Canyon Bicycles ASIA Ltd.

100.0% - Canyon Cicycles (Shanghai) Co., Ltd.

50.0% - GoForGold Verwaltungs GmbH

46.0% - GoForGold Coinvest CmbH & Co KG

4.43% - GoForGold Holding GmbH

95.5% - Celeste Capital S.á.r..l

100.0% - Celeste InvestCo S.A.

15.8% Celeste ManCo S.C. Sp.

1.0% Celeste TopCo S.A.

99.0% - Celeste TopCo S.A.

100.0% - Celeste Midco 1 B.V.

100.0% - Celeste Midco 2 B.V.

100.0% - Celeste Midco 3 B.V.

100.0% - Celeste Bidco B.V.

100.0% - Affidea BV

100.0% - Affidea Innovation BV

100.0% - Affidea Diagnostics BV

100.0% - Affidea Magyarorszag Kft

100.0% - Affidea Praha sro

100.0% - First Private HC sro

100.0% - Affidea Brno sro

100.0% - Affidea Spzoo

100.0% - Centrum Medyczne Medisport Spzoo

99.9% - Affidea Romania Srl

100.0% - Sanmed Srl

100.0% - Ludi Medical Center Srl

99.9% - Clinica de Diagnostic Phoenix Srl

99.9% - Affidea Cluj Srl

100.0% - Kaliophion Medical Srl

100.0% - Otomed Center Srl

100.0% - CLINICA MULTIMED SRL

100.0% - Phoenix Imagistic Srl

100.0% - Phoenix Radiology Srl

100.0% - Medsan S.R.L.

100.0% - Exploramed S.R.L.

100.0% - Biomed Scan Development S.R.L.

100.0% - Scanconsult S.R.L.

100.0% - Odelga Operator S.R.L.

99.99% - Hiperdia SA

100.0% - CT Clinic Srl

100.0% - Centrul Medical Platinum SRL

100.0% - District One Medical S.R.L.

100.0% - Explora Group Srl

100.0% - Affidea Lietuva UAB

100.0% - Endemik didmena UAB

100.0% - Medicinos Diapazonas UAB

100.0% - Poliklinika Maja I Kresimir Cavka

100.0% - Poliklinika Cavka

100.0% - Dijagnosticki Centar Vita Doo

100.0% - Poliklinika Vita

100.0% - Poliklinika RNOK Dr Kalajzic

100.0% - Polklinika Sveti Rok

100.0% - Polyklinik Eljuga

100.0% - Affidea UK Services Limited

75.0% - Advanced Managed Diagnostic Services Ltd

100.0% - Fortius Group Ltd

100.0% - Fortis London Ltd

100.0% - Orthoderm Ltd

100.0% - Affidea NI Limited

100.0% - Northern MRI Ltd

100.0%- Cromlyn House Surgical Ltd

100.0% - Advanced Radiology Ltd

100.0% - Affidea Diagnostics Ireland Ltd

100.0% - Affidea SA

100% - PathoPoint SA

92.6% - Röontgeninstitut Baden AG

97.0% - Ambulante Gastroenterologie Baden AG

70.0% - Institut fuer histoloische und zystologische Diganostik AG Aarau (10% owned by Other)

50.0% - SBE Holding GmbH

20.0% - Institut fuer histoloische und zystologische Diganostik AG Aarau (10% owned by Others)

100% - Uroviva Holding AG

100.0% - Uroviva AG

100.0% - Praxis Dr. med Peter Scott AG

100% - Uroviva Klinik AG

58.3% - Affidea Holdings Hellas SA (41.7% owned by Affidea BV)

100.0% - Affidea Central PMM SM SA

100.0% - Geniki Apeikonistiki Private Diagnostic Laboratory Medical, S.A.

100.0% - Affidea of Athens PMM SM SA

99.9% - Affidea of Crete PMM SM SA 100.0% - Affidea of Kavala PMM SM SA

100.0% - Affidea of Kozani Heart Center PDLM SM SA

100.0% - Affidea of Peristeri PMM SM SA

100.0% - Affidea of Piraeus Biopathological PDLM SM SA

100.0% - Affidea of Thessaloniki PMM SM SA

100.0% - Affidea PDL & MM SM SA

100.0%- Derma City Med PDLM SM SA

100.0% - Affidea of Chania PMM SM SA

99.5% - Affidea of Kalamata PDLM SA

100.0% - Affidea of Kozani Biopathological PDLM SM SA

100.0% - Affidea of Kozani Imaging PDLM SM SA

100.0% - Affidea of Piraeus Imaging PMM SM SA

100.0% - Affidea of Sparta PMM SM SA

100.0% - Affidea of Vari PMM SM SA

100.0% - Athens City Med PMM SM SA

100.0% - Diagnosis Expert Private Multimodality

100.0% - Diktis Ygeias Patision Private Multimodality SA

100.0% - Affidea Lambraki Glyfadas

100.0% - Marios salmas private diagnostic laboratory single member S.A.

100.0% - Medisalus private multimodality kifisias medical S.A.

96.0% - Cormed SH AS

99.6% - Labomed SH AS

99.99% - Intermed SH SAS

99.9% - Unimed SHT AS

99.95% - Affidea Saglik Hizmetleri ve Ticaret Anonim Sirketi

100.0% - Intermed Anadolu Saglik Hizmelleri Ltd.

100.0% - Affidea Espana Quality S.L.

100.0% - Clinica Medica Comarcal SL

100.0% - Clinica Ambulatori Gamma SL

100.0% - Affidea Espana Contact Center SA

100.0% - CD Foraste SA

100.0% - CD Hospital VOT SLU

24.3% - CD Diagnostico Affidea Madrid SA (75.68% Owned by RM San Francisco SA)

93.6% - RM San Francisco SA

75.7% - CD Diagnostico Affidea Madrid (24.32% Owned by Group Sanitario

100.0% - Dresyven Prevencion, S.L.U

100.0% - Vipresa S.L.U 100.0% - CD Leon SLU

100.0% - CD Valladoid SAU 100.0% - CD Soria SLU

80.0% - CPET Hospital de Jove SL 100.0% - CPET La Milagrosa SLU

100.0% - Affidea CYL, SA

100.0% - Affidea Fuensanta Sl

100.0% - QD Navarra SLU

100.0% - RM Santa Teresa SLU

100.0% - Tesla Imagen Sl

100.0% - Unidades Moviles Affidea, SL

100.0% - Tecma Salud S.L.U

100.0% - Centro Medico Infanta Mercedes Sl

100.0% - Lendyfolk Assistance SL

100.0% - Centro De Imagen Diagnostica LeganesSl

100.0% - Medicentro Boadilla St

100.0% - Medicentro Leganes Sl

100.0% - Affidea Murcia, SL

&nbsp;&nbsp;&nbsp;&nbsp;78.0% - RM Del Sureste SA (22.0% Scaner Murcia Sl)

100.0% - Scaner Murcia Sl

22.0% - RM Del Sureste SA (78% Owned by Affidea Iberia SL)

75.0% - Sanatorio Virgen del Mar Cristobal S.A.

100.0% - Smile Lab2022 Slu

100.0% - Institut Autran Slu

100.0% - Euroclinics Servicos Partihados, A.C.E. (joint venture owned by several Portuguese Affidea entities)

100.0% - Albimed

100.0% - FRR-Serviços Médicos E Equipamentos, LDA

100.0% - CRT-CRT ULda

100.0% - Manuel Estevez & Frazao Lda

100.0% - Ultrasono-Radiologia U Lda

100.0% - CDI-CDI SA

100.0% - Dr M Guimares CRE SA

100.0% - Duarte J&J Lda

100.0% - Imaset Lda

100.0% - Clinica Santa Mafalda Lda.

100.0% - Imavida

100.0% - CEME CERE Lda

100.0% - IMI-IMA SA

100.0% - CEDIMA CIM SA

80.0% - SMDI-SMID SA

100.0% - Clinica do Coracao do Alentejo S.A.

100.0% - R.A.-Radiologia de Albufeira Lda.

74.0% - C.M.R.A. Centro Medico e Radiologico de Albufeira Lda.

26.0% - C.M.R.A. Centro Medico e Radiologico de Albufeira Lda.

100.0% - Ecorad-Ecografia e Radiologia,Lda.

100.0% - Affidea Italy Srl

100.0% - Medishare Telemedicine S.R.L.

100.0% - Affidea Lombardia Srl

95.1% - Istituto Diagnostico Antoniano Spa

100.0% - Delta Medica Srl

100.0% - Affidea Medicenter Group Srl

100.0% - Iniziativa Medica S.R.L

100.0% - Uni-X Medica Srl

4.0% - Modena Medica Srl (96% owned by Iniziativa Medica)

96.0% - Modena Medica Srl (4% owned by Uni-X Medica Srl)

100.0% - CDC SpA

100.0% - CDC Srl

100.0% - Medical Center Srl

100.0% - Medical Sport Center Srl

100.0% - NSL Srl

100.0% - Nefromed S.r.o.

100.0% - Armonia Med SRL

100.0% - Diagnost SRL

100.0% - Isis Medical Center SRL

100.0% - Imaging's Field of View SRL

100.0% - Phoenix Way SRL

100.0% - Phoenix Sighet SRL

100.0% - Phoenix Diagnostics SRL

100.0% - Phoenix Scan and Care SRL

100.0% - Affidea Lab BV

100.0% - Laboratório de Análises Clinicas Fernão Magalhães, Lda

100.0% - Alves & Duarte Lda

100.0% - Hemobiolab LAC Lda

100.0% - Hormofuncional CHF Lda

100.0% - Icon Laboratories SRL

100.0% - Affidea Cancer Treatment Centres BV

100.0% - Affidea Onkoterapia Spzoo

71.0% - European Medical Partner SPzoo

100.0% - Nu-Med Grupa S. A. Centrum Radioterapii I Onkologii

100.0% - Nu-Med Centrum Diagnostyki I Terapii Onkologicznej Katowice Spzoo

100.0% - Specjalistyczny Szpital Onkologiczny NU-MED Sp. z o. o.

100.0% - Fundacja Nu-Med

100.0% - Nu-Med Centrum Diagnostyki i Terapii Onkologicznej Zamość Sp.z o.o.

100.0% Zakład Patomorfologii ALFAMED Sp. z o.o.

100.0% - HQ Nu-Med Warszawa

100% - MedEuropa S.R.L.

100% - MedEuropa Investitii S.R.L.

80.0% - Ygeia medical srl (20% owned by Andreas Vythoulkas)

100.0% - International Medical Centers Banja Luka

73.1% - Affidea Cancer Treatment Centers AG SA

100.0% - PSG Holding AG

100.0% - Plastic Surgery Group

69.0%- Brust Zentrum AG SA (31% owned by Brust Zentrum Holding Holding AG SA)

100.0% - Brust Zentrum Holding AG SA

31.0% Brust Zentrum AG SA (69% owned by Affidea Cancer Treatment Centers AG SA)

100.0% Management Company SA

95.1% - Affidea Brust Zentrum Ticino SA

100.0% - EWRS Tibbi Cihazlar Ticaret Ltd Sti

99.99% - Ultra Goruntuleme Merkezi Anonim Sirketi

100.0% - Affidea Group Kft

100.0% - Affidea Ireland Ltd

100.0% - Affidea Finance Ireland Ltd

100.0% - Affidea US LLC

100.0% - Affy MedTech B.V.

96.4% - Sofia Capital S.à r.l.

99.7% - Sofia InvestCo S.A.

100.0% - Sofia GP GmbH

&nbsp;&nbsp;&nbsp;&nbsp;60.2 % - Sofia MasterCo S.A.(72. 2% in capital)

99.99% - Sofia TopCo S.à r.l.

100.0% - Sofia HoldCo S.à r.l.

100.0% - Sofia MidCo S.à r.l.

100.0% - Sanoptis S.à r.l.

21.2% - Sofia One GmbH & Co. KG

0.5% - Sofia MasterCo S.A.

100.0% - Sanoptis GmbH

100.0% - MASG – Medizinische Abrechnungs – und Servicegesellschaft mbH

100.0% - nordBLICK Augenklinik Bellevue GmbH

90.0% - Wilhelminenhaus Kiel MVZ GmbH

100.0% - nordBLICK MVZ GmbH

70.0% - BEP Augenarzte MVZ GmbH

100.0% - Augenklinik Dr. Hoffman GmbH

100.0% - Augenkompetenz Zentrum Bremerhaven MVZ GmbH

66.6% - Augenkompetenzcentrum Bremerhaven MVZ und MVZ Augen-Centrum Cuxhaven üBAG Gb

70.0% - Augenarzte Braunschweig-Gottingen MVZ GmbH

50.0% - Augenarzte Braunschweig-Gottingen MVZ GmbH Ilka Trinitowski GbR

70.0% - MVZ RHR Augenarzte GmbH

65.0% - MVZ Auregio GmbH

100.0% - Augenärzte Westblick MVZ GmbH (vormals: MVZ i-care4u GmbH)

70.0% - Augenzentrum Unna MVZ GmbH

80.0% - Augentagesklinik Zehlendorf MVZ GmbH

85.0% - Augerlin MVZ GmbH

100.0% - Berolina Augenzentren MVZ GmbH

75.0% - Sudblick GmbH

70.0% - Augenzentrum Muhldorf MVZ GmbH

100.0% - Augenklinik Muldorf GmbH

90.0% - Augenzentrum Oberstenfeld MVZ GmbH

90.0% - Augenblick Mannheim-Zentrum MVZ GmbH

80.0% - Augenheilkunde Medizinische Versorgungszentren Heidenheim GmbH

50.0% - Augenheilkunde Medizinische Versorgungszentren Dillingen GbR

80.0% - Augenheilkunde Medizinische Versorgungszentren Dillingen GmbH

50.0% - Augenheilkunde Medizinische Versorgungszentren Dillingen GbR

80.0% - Mainblick Augenzentrum GmbH

75.0% - Augenblick Augenzentrum Reutlingen MVZ GmbH

100.0% - Augenzentrum an der Leine MVZ GmbH

51.0% - Augencentrum Koln MVZ GmbH

65.0% - Hanseblick MVZ GmbH

100.0% - MVZ Augencentrum Cuxhaven GmbH

33.3% - Augenkompetenzcentrum Bremerhaven MVZ und MVZ Augen-Centrum Cuxhaven uBAG gbR

62.0% - MVZ Weitblick GmbH

100.0% - Augenheilkunde und Augenchirurgie Bottrop MVZ GmbH

60.0% - Augentagesklinik am Rothenbaum RBC MVZ GmbH

80.0% - Avila Augenpraxisklinik MVZ GmbH

70.0% - Augenzentrum Brilon MVZ GmbH

51.0% - OCU PRO® Augenärzte MVZ GmbH

65.0% - Rheinblick Augenzentrum GmbH

95.0% - Argus Augen MVZ GmbH

50.0% - Argus Augenklinik GmbH

100.0% - Oculent Contactlinsen GmbH

51.0% - uBAG Augenzentrum Pforzheim MVZ GmbH

51.0% - Augenzentrum am Numarkt MVZ GmbH

40.0% - Augentagesklinik Luneburger Heide GbR

51.0% - Augenzentrum Luneburg GmbH

60.0%- Augentagesklinik Luneburger Heide GbR

80.0% - Augenzentren Rhein-Ruhr GmbH

51.0% - AUGEN LOHR MVZ GmbH

90.0% - Augenärztliches Operationszentrum Buchen GbR

90.0% - Augenärztliches Operationszentrum Lohr-Miltenberg GbR

100.0% - Sanoptis I Unternehmensverwaltungs GmbH

77.5% - Belenus Augenzentrum MVZ GmbH

80.0% - MVZ Dr. Farghaly & Schumacher GmbH

70.0% - Augenklinik Rendsburg GmbH

100.0% - Taxi and Transport Neuwerk GmbH

50.0% - Praxisgemeinschaft Augenklinik Rendsburg GbR

90.4% - Augenklinik Rendsburg MVZ GmbH

50.0% - Praxisgemeinschaft Augenklinik Rendsburg GbR

55.0% - Sanovation GmbH

14.5% - Sleo Health GmbH

100.0% - Sanoptis AG

85.0% - Opthamed AG

85.0% - Augenzentrum Bahnhof Basel AG

95.0% - Eyeparc AG

100.0% - Dr. J. Menzi Augenarzt AG

100.0% - Augenarztpraxis Spitalgassee Bern AG

80.0% - Berner Augenklinink Group AG

100.0%- Berner Augenklinik AG

60.0% - KammannEye AG

70.0% - Matia AG

70.0% - OP Zentrum Schaffhausen GmbH

51.0% - OpthaVisuell AG

51.0% - Augenarzt Schaffhausen AG

60.0% - Vue Group AG

90.0% - Vue Center Biel AG

90.0% - Vue Center Grenchen AG

80.0% - OMMA Augenklinik AG

80.0% - Augenarztpraxis + Tagesklinik Dr Frei AG

63.4% - Skylight Beteiligungs – AG

100.0% - TAZZ AG

100.0% - Ambulante Augenchirurgie Zürich AG

85.0% - Augencentrum Zytglogge AG

100.0% - Tagesklinik im Eichgut AG

85.0% - Augenzentrum Winterthur AG

100.0% - Augenarztpraxis am Bahnof

88.9% - Clinique ViSionR SA

5.7% - Ikerian AG

100.0% - Sanoptis Holding GmbH

54.9% - Augenzentrum Innsbruck 60 GmbH

75.0% - Augenlaserklinik Gmb

55.0% - Amadeus Augenzentrum GmbH

55.0% - Augenzentrum Mariagrün GmbH

100.0% - Augenzentrum Rheinblick GmbH

100.0% - Augenzentrum Donaublick GmbH

100.0% - Augunzentrum Salzkammergut GmbH

100.0% - Augenzentrum Draublick GmbH

100.0% - Augenzentrum Augenstem GmbH

100.0% - Sanoptis Greece S.A.

80.0% LASERVISION.GR

65.0% - Athens Vision A.E.

60.0% - OFTHALMOCHEIROURGIKI A.E.

90.0% - Eye Treatment Limited Partnership / "Private Clinic - Zafeiriadis Anastasios & Co. Medical L.P."

65.0% - Idiotiki M.H.N. Kentro Orasis Hpeirou A.E. / "Private day clinic Epirus Vision Center SA"

10.0% - Eye Treatment Limited Partnership / "Private Clinic - Zafeiriadis Anastasios & Co. Medical L.P."

100.0% - Sanoptis Italia S.P.A.

65.0% - HICARE SURGERY S.r.l.

75.0% - ALSO S.R.L

60.0% - HEALTH CARE S.r.l

70.0% - Mediprogress S.r.l

70.0% - AN & VI S.R.L

75.0% - Centro Oculistico Ramovecchi S.R.L.

75.0% - Centro Vista S.r.l.

100.0% - Sanoptis Espania SL

78.0% - Vista Sanchez Trancon, S.L.

75.0% - Bilboftal S. L.

80.0% - Assistencia Oftalmologica de Catalunya, S.L.

80.0% - Instituto Oftalmologico Clinsafa, S.L.

80.0% - Instituto Oftalmologico Integral, S.L.

80.0% - CLINICA QUIRURGICA SARRIA S.L. (former: LASER OFTALMICO ADMIRAVISION SL; Laser Oftálmico Corachán S.L.)

78.11% - Centre Ocular Quirúrgic de Terrassa, S.L.P.

**E.** **Power Corporation (International) Limited Group of Companies** (*Asian investments)* 

 

Power Corporation of Canada

100.0% - Power Pacific Corporation Limited

100.0% - Power Pacific Equities Limited

**F.** **Other PCC Companies** 

Power Corporation of Canada

100.0% - 152245 Canada Inc.

100.0% - Square Victoria Digital Properties Inc.

100.0% - Square Victoria Real Estate Inc./ Square Victoria Immobilier Inc.

100.0% - 3121011 Canada Inc.

100.0% - Power Communications Inc.

100.0% - Power Corporation International

100.0% - Power Corporation of Canada Inc.

100.0% - 4524781 Canada Inc.

100.0% - Square Victoria Communications Group Inc.

100.0% - Gesca Ltee

100.0% Gesca Holdings Inc.

100.0% - Gesca Digital Inc.

100.0% - 9214470 Canada Inc.100.0% - Power Sustainable Capital Inc.

100.0% - Power Sustainable China Corporation Ltd.

100.0% - Power Sustainable Investment Management Inc.

100.0% - Power Sustainable Infrastructure UK Credit Manager Ltd.

74.7% - Power Sustainable Manager Inc.

100.0% - 15963044 Canada Inc.

100.0% - Power Sustainable Lios Inc.

100.0% - Power Sustainable Lios GP I Inc.

100.0% - Lios Fund I LP

100.0% - PSL Investments Fund I LP

100.0% - PSL Investments I (US) LP

100.0% - Lios Fund I-A LP

100.0% - Lios Collector A1 GP Inc.

100.0% Lios Collector A1 LP

100.0% - Power Sustainable Lios GP I (US) Inc.

100.0% - Lios Fund I (US) LP

100.0% - Lios PBC Co-Invest Inc.

100.0% - Lios PBC Co-Invest LP

100.0% - Power Sustainable Manager US, Inc.

100.0% - Power Sustainable Infrastructure Credit , LLC

100.0% - Power Sustainable Infrastructure Credit Manager, L.P.

100.0% - PSIC Fund I GP, LLC

100.0% - Power Sustainable Infrastructure Credit Fund I (Onshore) Feeder, LP.

100.0% - Power Sustainable Infrastructure Credit Fund I (Onshore) L.P.

100.0% - PSIC Fund I HC, LP

100.0% - Power Sustainable Infrastructure Credit Fund I (Offshore) L.P.

100.0% - PSIC Offshore Blocker I, L.P.

100.0% - PSIC Non-U.S. Pooling I, L.P.

100.0% - PSIC Non-U.S. CFC Blocker, L.P.

100.0% - PSIC U.S. Blocker I, Inc.

100.0% - PSIC U.S. Pooling I, L.P.

100.0% - PSIC Fund Investors, L.P.

100.0% - Power Sustainable Decarbonization, LLC

100.0% - Power Sustainable Decarbonization Manager, L.P.

100.0% - PSD GP (Canada) Inc.

100.0% - PSD Feeder Fund I (Canada) L.P.

100.0% - Power Sustainable Decarbonization GP, LLC

100.0% - Power Sustainable Decarbonization Investors, L.P.

100.0% - Power Sustainable Decarbonization Fund I, L.P.

100.0% - Power Sustainable Energy Infrastructure Inc.

100.0% - PSEIP US GP Inc.

100.0% - Power Sustainable Energy Infrastructure US Fund I LP

100.0% - Potentia Renewables US Holdings LLC

100.0% - Power Sustainable Energy Infrastructure US Fund II LP

100.0% - Nautilus US Power Holdco, LLC

100.0% - PSEIP US Feeder Fund I LP

100.0% - Power Sustainable Energy Infrastructure Canada I Inc.

100.0% - PSEIP Canada GP Inc.

100.0% - Power Sustainable Energy Infrastructure Canada Fund I LP

100.0% - Potentia Renewables Canada Holdings GP Inc.

100.0% - Potentia Renewables Canada Holdings LP

100.0% - PSEIP Canada Feeder Fund I LP

100.0% - Power Sustainable Energy Infrastructure US I LLC.

100.0% - PESIP Canada Feeder Fund II LP

100.0% Power Sustainable Energy Infrastructure US II LLC

100.0% - PSEIP Carry Canada GP Inc.

100.0% - PSEIP Carry Canada LP

100.0% - PSEIP Carry Holding LP

100.0% - PSEIP Carry Holding US LP

100.0% - PSEIP Carry US Inc.

100.0% - PSEIP Carry US GP Inc.

100.0% - PSEIP Carry US LP

25.0% (voting) - 9314-0093 Québec Inc.

100.0% - Power Energy Corporation

100.0% - Potentia Renewables Inc.

50.0% - Soluciones de Energia Alterna, S.L

100.0% - Potentia Solar Holdings II Limited Partnership

100.0% Potentia Solar Holdings Limited Partnership

100.0% - Schooltop Solar Limited Partnership

100.0% - TSPS (Portfolio 1) Limited Partnership

100.0% - TSPS (Portfolio 2) Limited Partnership

100.0% - PSI Solar Finance 1 Limited Partnership

100.0% - 2323953 Ontario Inc.

100.0% - MOM Guarantor Limited Partnership

100.0% - MOM Solar Limited Partnership

100.0% - PSI Solar Finance 5 Limited Partnership

100.0% - Potentia Solar 5 Limited Partnership

100.0% - Potentia Solar 6 Limited Partnership

100.0% - Potentia Solar 7 Limited Partnership

100.0% - MOM V Limited Partnership

100.0% - OSPS (002281 – 150 Abbeyhill) Limited Partnership

100.0% - OSPS (002273 – 3673 McBean) Limited Partnership

100.0% - OSPS (002334 – 159 Lorry Greenberg) Limited Partnership

100.0% - PSI Solar Finance 14 Limited Partnership

100.0% - Potentia Solar 14 Limited Partnership

100.0% - PSI Construction Agent 4 Limited Partnership

100.0% - PSI Finance 13 Limited Partnership

100.0% - Reliant First Nation GP Inc.

100.0% - Reliant (No. 1) Solar Holdings Inc.

100.0% - Metasolar Consultants Inc.

100.0% - Reliant First Nation Limited Partnership

100.0% - Potentia Energy Limited Partnership

100.0% - PSI Construction Agent 2 Limited Partnership

100.0% - PRI Construction Limited Partnership

100.0% - PRI Consulting Limited Partnership

100.0% - PSI Solar Finance (FIT 4) Limited Partnership

100.0% - Potentia Solar 9 Limited Partnership

100.0% - Potentia Solar 10 Limited Partnership

100.0% - Potentia Solar 11 Limited Partnership

100.0% - Potentia Solar 12 Limited Partnership

100.0% - Potentia Solar Holdings GP Inc.

100.0% - PSI Finance 13 GP Inc.

100.0% - PSI Solar Finance 1 GP Inc.

100.0% - MOM Guarantor GP Inc.

100.0% - MOM Solar GP Inc.

100.0% - PSI Solar Finance 5 GP Inc.

100.0% - Potentia Solar 5 GP Inc.

100.0% - Potentia Solar 6 GP Inc.

100.0% - Potentia Solar 7 GP Inc.

100.0% - MSPC V General Partner Inc.

100.0% - PSI Solar Finance 14 GP Inc.

100.0% - Potentia Solar 14 GP Inc.

100.0% - AS GP Inc.

100.0% - TSPS (Portfolio 1) GP Inc.

100.0% - TSPS (Portfolio 2) GP Inc..

100.0% - PSI Construction Agent 4 GP Inc.

100.0% - PSI Solar Finance (FIT 4) GP Inc.

100.0% - Potentia Solar 9 GP Inc.

100.0% - Potentia Solar 10 GP Inc.

100.0% - Potentia Solar 11 GP Inc.

100.0% - Potentia Solar 12 GP Inc.

100.0% - PRI Construction Agent 2 GP Inc.

100.0% - PRI Consulting GP Inc.

100.0% - PRI Construction GP Inc.

100.0% - Solarize Holdings GP Inc.

100.0% - Solarize Holdings LP

100.0% - Solarize Services GP Inc.

100.0% - Solarize Services LP

100.0% - GS 2013 GP Inc.

100.0% - SE 2011 GP Inc.

100.0% - SE 2011 LP

100.0% - SE 2012 GP Inc.

49.985% - SE 2012 LP

49.985% - SE2 2013 LP

49.99% - SE5 2013 LP

100.0% - QS1 2012 GP Inc.

49.98% - QS1 2012 LP

100.0% - QS4 2012 GP Inc.

49.985% - QS4 2012 LP

100.0% - QS15 2012 GP Inc.

49.985% - QS15 2012 LP

100.0% - SE2 2013 GP Inc.

100.0% - SE5 2013 GP Inc.

39.996% - SE7 2013 LP

100.0% - SE7 2013 GP Inc.

100.0% - SE9 2013 GP Inc.

100.0% - SE9 2013 LP

100.0% - Solarize Financial 2015 GP Inc.

100.0% - Solarize Financial 2015 LP

100.0% - Solexica Energy GP5 Inc.

100.0% - Solexica Energy LP 5

85.0% - Solexica Solar Brampton GP

100.0% - ME3 2012 GP Inc.

49.985% - ME3 2012 LP

100.0% - ME10 2012 GP Inc.

84.98% - ME10 2012 LP

100.0% - ME11 2012 GP Inc.

49.985% - ME11 2012 LP

100.0% - GS 2013 LP

19.26% - Power Sustainable Energy Infrastructure Canada Fund I LP

100.0% - Potentia Renewables Canada Holdings GP Inc.

100.0% - Potentia Renewables Canada Holdings LP

50.0% - 13582175 Canada Inc.

50.0% - Kruger-Energy Saint-Paul Holding L.P.

50.0% - Parc éolien Saint-Paul-de-Montminy Inc.

50.0% - 13582167 Canada Inc.

50.0% - Kruger Energy Les Jardins Holdings L.P.

50.0% - Commandite Kruger Energie Les Jardins Inc.

50.0% - Kruger Energie Les Jardins S.E.C.

100.0% - Skyview BESS Holding GP Inc.

100.0% - Skyview BESS Holding LP

100.0% - PR Ontario BESS GP Inc.

90.0% - Skyview BESS Limited Partnership

100.0% - Skyview BESS Inc

100.0% - Potentia NB GP Inc.

100.0% - Potentia NB LP

100.0% - Pokeshaw Windfam Limited Partnership

100.0% - Stirling Wind Project II Ltd.

100.0% - Stirling Wind Project II LP

100.0% - Red Brick Wind GP Inc.

100.0% - Red Brick Wind Limited Partnership

100.0% - Golden South II GP Inc.

100.0% - Golden South II Limited Partnership

100.0% - PR WS Sponsor GP Inc.

100.0% - PR WS Sponsor LP

100.0% - Stirling Wind Project Ltd

100.0% - Stirling Wind Project LP

74.99%- Stirling Renewable Energy Limited Partnership.

100.0% - PR Jenner Sponsor GP Inc.

100.0% - PR Jenner Sponsor LP

100.0% - Jenner Wind 1 GP Inc.

100.0% - Jenner 1 Limited Partnership

100.0% - Jenner 2 GP Inc.

100.0% - Jenner 2 Limited Partnership

100.0% - Jenner 3 GP Inc.

100.0% - Jenner 3 Limited Parntership

100.0% - Wheatland Wind Project Ltd.

100.0% - Wheatland Wind Project LP

100.0% - Rose Valley Wind Holding GP Inc.

100.0% - Rose Valley Wind Holding LP

100.0% - Rose Valley Wind GP Inc.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Rose Valley Wind LP

100.0% - Rose Valley Wind Inc.

100.0% - Crystal Falls Solar Holding GP Inc.

100.0% - Crystal Falls Solar Holding Limited Partnership

100.0% - Crystal Falls Solar Project GP Inc.

100.0% - Crystal Falls Solar Limited Partnership

100.0% - Crystal Falls Solar Project Inc.

100.0% - Massey Solar Holding GP Inc.

100.0% - Massey Solar Holding Limited Partnership

100.0% - Massey Solar GP Inc.

100.0% - Massey Solar Limited Partnership

100.0% - Massey Solar Inc.

100.0% - Pineview BESS Holding GP Inc.

100.0% Pineview BESS Holding Limited Partnersip

100.0% - Pineview BESS GP Inc.

100.0% - Pineview BESS Limited Partnership

100.0% - Pineview BESS Inc.

100.0% - 2866075 Ontario Inc.

100.0% - Oxley Wind Farm Inc.

100.0% - Ellershouse 3 GP Inc.

100.0% - Ellershouse 3 Wind Limited Partnership

100.0% - Panuke Lake GP Inc.

100.0% - Panuke Lake Wind GP Inc.

100.0% - Golden South Wind GP Inc

100.0% - Golden South Wind LP

100.0% - PR Canada Land Holdings GP Inc.

100.0% - PR Canada Land Holdings Limited Partnership

100.0% - Paintearth Wind Project Ltd.

100.0% - Paintearth Wind Project LP

100.0% - 5979359 Manitoba Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;67.0% - 5956162 Manitoba Ltd.

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - 5529442 Manitoba Ltd.

100.0% - Sequoia Loch Lomond Solar Energy LP

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - Loch Lomond Wind Energy LP

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - Sequoia Renewable Energy System LP

100.0% - Potentia Renewables 15 GP Inc.

100.0% - Potentia Renewables 15 Limited Partnership

100.0% - PRI Wind GP Trust

100.0% - PRI Wind LP

&nbsp;&nbsp;&nbsp;&nbsp;50.0% - Affinity Wind GP Inc.

50.0% - Affinity Wind LP

100.0% - PRI Solar GP Trust

100.0% - PRI RT Solar LP

100.0% - PRI Industrial Solar (GP) Inc.

84.90% - PRI Industrial Solar LP

49.0% - LIFE Solar 1 Inc.

49.0% - LIFE Solar 2 Inc.

49.0% - LIFE Solar 3 Inc.

100.0% - Potentia Renewabes 16 GP Inc.

100.0% - Potentia Renewables 16 Limited Partnership

100.0% - PRI Solar Gardens Nominee Inc.

100.0% - PRI Solar Gardens GP Trust

100.0% - PRI Solar Gardens LP

100.0% - Potentia Renewables 17 GP Inc.

100.0% - 2366333 Ontario Inc.

100.0% - 2330049 Ontario Inc.

100.0% - SunE Newboro 4 GP Corp.

100.0% - SunE Welland Ridge GP Corp.

100.0% - SunE Sky GP Erie Ridge Ltd.

100.0% - Potentia Renewables 17 Limited Partnership

100.0% - SunE Newboro 4 LP

100.0% - SunE Welland Ridge LP

100.0% - SunE Sky Erie Ridge LP

75.0% - Truro Heights Wind LP

16.67% - 3285142 Nova Scotia Limited

67.0% - Truro Heights Wind GP Ltd.

49.0% - Truro-Milbrook Wind LP

25.0% - 3285142 Nova Scotia Limited

67.0% - Truro-Milbrook Wind GP Ltd.

75.0% - Pockwock Wind LP

41.67% - 3285142 Nova Scotia Limited

67.0% - Pockwock Wind GP Ltd.

49.0% - Whynotts Wind LP

16.67% - 3285142 Nova Scotia Limited

67.0% - Whynotts Wind GP Ltd.

100.0% - PR Development GP Inc.

100.0% - PR Development Limited Partnership

100.0% - Creekside BESS Limited Partnership

100.0% - Heartwood BESS Limited Partnership

100.0% - Amprior BESS Limited Partnership

100.0% - Essex Storage GP Inc.

100.0% - Essex Storage Limited Partnership

100.0% - Sa K-ekone Solar GP Inc.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Sa K-ekone Solar Limited Partnership

100.0% - Potentia Renewables Saskatchewan Limited Partnership

100.0% - Potentia Renewables Saskatchewan GP Inc.

100.0% - Southern Springs Solar Holding GP Inc.

100.0% - Southern Springs Solar Holding LP

100.0% - Southern Springs Solar GP Inc.

&nbsp;&nbsp;&nbsp;&nbsp;49.0% - Southern Springs Solar LP

100.0% - Southern Springs Solar Inc.

100.0% - Potentia Renewables 18 GP Inc.

100.0% - Potentia Renewables 18 Limited Partnership

100.0% - BrightRoof IP Ltd.

100.0% - BrightRoof GP Inc.

99.0% - BrightRoof II GP Inc.

100.0% - BrightRoof Solar Limited Partnership

49.895% - Metis Nation of Ontario – BrightRoof Solar Limited Partnership

100.0% - JCM Solar G.P.1 Ltd.

100.0% - Maxim Solar Power Corporation

100.0% - Tenedors GP 1 Ltd.

100.0% - GSC RP 1 LP

100.0% - GSC RP 5 LP

100.0% - GSC 6 LP

100.0% - Potentia Renewables 19 Inc.

100.0% - Potential Renewables 19 Limited Partnership

100.0% - Ernestown Holdings Inc.

100.0% - Ernestown Holdings Limited Partnership

44.99998% - Ernestown Windpark Limited Partnership

100.0% - Ernestown Windpark Inc.

100.0% - Maryvale Wind Inc.

100.0% - Maryvale Wind Limited Partnership

100.0% - Swift River Operations Limited

100.0% - Swift River Energy Limited

50.0001% - Swift River Limited Partnership

100.0% - Potentia Renewables US Holdings Corp. f/k/a Potentia Solar Holdings Corp

15.22% - Power Sustainable Energy Infrastructure US Fund I LP

100.0% - Potentia Renewables US Holdings LLC

100.0% - Musselshell Wind Holdings, LLC

100.0% - Musselshell Wind Project, LLC

100.0% - Musselshell Wind Project Two, LLC

95.0% - Potentia Stargell Holdco LLC

80.0% - Hyperion Holdco II, LLC

100.0% - IEP Tejas Verde, LLC

100.0% - Potentia US Battery Storage Holdings, LLC

100.0% - IEP Tejas Verde, LLC

100.0% - PR Damon, LLC

100.0% - PR Land Holdings, LLC

100.0% - PR Development LLC

100.0% - Banjo Solar Holdings Corp.

51.0% - Kamaole Solar Holdings, LLC

51.0% - Kamaole Solar, LLC

100.0% - PR Operating LLC

100.0% Potentia US Wind Fund 1, LLC

95.00% - BSW US Holdings II, LLC

100.0% Big Sky Wind, LLC

100.0% - BSW DevCo, LLC

100.0% - Potentia US Solar Fund 3, LLC

50.0% - Desert Quartzite, LLC

100.0% - Potentia US Solar Fund 2, LLC

100.0% - CG Solar Blocker I LLC

100.0% - CG Goldeney I, LLC

100.0% - ConnectGen Goldfinger I LLC

50.0% - Goldfinger Ventures LLC

50.0% - 2019 SOL III LLC

50.0% - Windhub Solar A, LLC

50.0% - Sunshine Valley Solar, LLC

100.0% - CG Solar Blocker II LLC

100.0% - CG Goldeney II, LLC

100.0% - ConnectGen Goldfinger II LLC

50.0% - Goldfinger Ventures II, LLC

50.0% – 2019 SOL IV LLC

50.0% - Sun Streams LLC

100.0% - Potentia MN Solar Fund 1 Managing Member, LLC

65.0% - Potentia MN Solar Fund I, LLC

100.0% - Minnesota Solar CSG 1, LLC

100.0% - Minnesota Solar CSG 4, LLC

100.0% - Minnesota Solar CSG 8, LLC

100.0% - Minnesota Solar CSG 9, LLC

100.0% - Minnesota Solar CSG 19, LLC

100.0% - Minnesota Solar CSG 21, LLC

100.0% - Potentia Renewables Big Sky Operations LLC

100.0% - Potentia Renewable Developments, LLC

100.0% - Power Energy Corporation US

100.0% - Nautilus Solar Energy, LLC

100.0% - Nautilus Solar Solutions, LLC

100.0% - Nautilus Community Solar, LLC

29.81% - Power Sustainable Energy Infrastructure US Fund II LP

100.0% - Nautilus US Power Holdco, LLC

100.0% - Nautilus Solar Landco, LLC

100.0% - Nautilus LNTP Holdco, LLC

100.0% - Nautilus Equipment Borrower, LLC

&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;&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100.0 – Enterprise Road Solar, LLC

100.0% - Gregg Road Solar, LLC

100.0% - Odyssey Alpine Road Solar, LLC

100.0% - Odyssey Sandoval Solar Phase 2, LLC

100.0% - TPE IL WI158, LLC

100.0% - TPE IL WI202, LLC

100.0% - USS Sand Solar LLC

100.0% - USS Valley Solar LLC

100.0% - IL Solar Minonk Project1, LLC

100.0% - IL Solar Minonk Project2, LLC

100.0% - Odyssey Sonora Solar, LLC

100.0% - Nautilus OH Development, LLC

100.0% - Nautilus MI Development, LLC

100.0% - Nautilus NM Development, LLC

100.0% - Nautilus WI Development, LLC

100.0% - Yellow 17, LLC

100.0% - Luna Rossa Schodack Solar, LLC

100.0% - Yellow 23 LLC

100.0% - Yellow 22 LLC

100.0% - Great Lakes Peck Road Solar, LLC

100.0% - Great Lakes Michigan Solar, LLC

100.0% - Great Lakes 72<sup>nd</sup> Street Solar, LLC

100.0% - Great Lakes Wisconsin Solar, LLC

100.0% - Great Lakes Ohio Solar, LLC

100.0% - West Deming Solar Project, LLC

100.0% - Pulse Solar II, LLC

100.0% - Bear Branch Solar LLC

100.0% - Old Island Solar LLC

100.0% - Old Lock Solar LLC

100.0% - Nautilus Solar Devco Holdings, LLC

99.0% - Nautilus Solar Devco Parent, LLC (1% owned by Nautilus Solar Devco Holdings, LLC)

100% - Churchville Solar, LLC

100.0% - Westminster Solar, LLC

100.0% - Nautilus Term Transfer Holdco, LLC

100.0% - Moro Altamont Solar, LLC

100.0% - Leeds Route 106 Solar, LLC

100.0% - CGA Solar, LLC

100.0% - Renew Solar RI Exeter Ten, LLC

100.0% - Renew Solar RI Exeter Mail LLC

100.0% - Spirit Presque Isle 1 Solar, LLC

100.0% - Spirit Presque Isle 2 Solar, LLC

100.0% - VP Road Solar, LLC

100.0% - VP Road Solar South, LLC

100.0% - Falcon Sheesley, LLC

100.0% - BD Solar Norridgewock, LLC

100.0% - Nautilus Term Transfer Holdco II, LLC

100.0% - Nautilus Solar Construction Holdco, LLC

100.0% - Nautilus Solar Construction Seller, LLC

100.0% - Wolcott Hill Road Solar LLC

100.0% - St Lawrence County NY S2 LLC

100.0% - Luna Rossa Champlain Solar, LLC

100.0% - Chesapeake KE73 Solar, LLC

100.0% - Islander Solar, LLC

100.0% - Livingston Crossing Solar LLC

100.0% - Chesapeake Energy One, LLC

100.0% - Carroll County MD Solar, LLC

100.0% - Lincoln LI77 Solar, LLC

100.0% - Gowans Road Solar LLC

100.0% - Maverick One, LLC

100.0% - Ironside Lily Creek Solar, LLC

100.0% - Chesapeake NE91 Solar, LLC

100.0% - Clover Solar, LLC

100.0% - Sedum Solar, LLC

100.0% - Jacob's Place Solar LLC

100.0% - Lantana Solar Project, LLC

100.0% - Odyssey Granite City Solar, LLC

100.0% - Odyssey St. John Solar, LLC

100.0% - Lincoln HE33 Solar, LLC

100.0% - Carya Solar, LLC

100.0% - Carbondale Community Energy Initiative LLC

100.0% - East Walnut Street Community Initiative LLC

100.0% - RPIL Solar 4, LLC

100.0% - Odyssey Viola Solar, LLC

100.0% - USS Chandler Solar LLC

100.0% - Nautilus Solar Operations, LLC

99.0% - Nautilus Solar Opco Parent, LLC (1% owned by Nautilus Solar Operations, LLC)

100.0% - Nautilus Solar Term Holdco, LLC

100.0% - Nautilus Lion Sponsor Member, LLC

100.0% - Nautilus Lion Member, LLC

100.0% - Sturgeon Quarry Solar, LLC

100.0% - Casco Sidney Solar, LLC

100.0% - Casco Standish Solar, LLC

100.0% - Meeting House Solar, LLC

100.0% - SolarClub 10, LLC

100.0% - Bear One, LLC

100.0% - Sabattus SB01, LLC

100.0% - Red Wing Solar 3 LLC

100.0% - Vestal PS9 Solar, LLC

100.0% - Vestal PS10 Solar, LLC

100.0% - Sanford Solar LLC

100.0% - Nautilus Atlantis II MM Holdco, LLC

100.0% - Nautilus Atlantis II Lessee Holdco, LLC

100.0% - Nautilus Atlantis II Lessor Holdco, LLC

100.0% - Mustang One, LLC

100.0% - Lion One, LLC

100.0% - Ten Oaks Solar LLC

100.0% - Red Wing Solar 30, LLC

100.0% - Parker Place Solar LLC

100.0% - Peterboro Road Solar, LLC

100.0% - Casco Brewer Solar, LLC

100.0% - Sturgeon Ryan Ranch Solar, LLC

100.0% - Beech Road Solar, LLC

100.0% - Comfort Solar, LLC

100.0% - BD Solar Rangeley LLC

100.0% - BD Solar Larson LLC

100.0% - BD Solar North Anson LLC

100.0% - Norridgewock Martin Stream Solar LLC

100.0% - Nautilus FPF Sponsor Member, LLC

100.0% - Nautilus FPF Member, LLC [100.0% of Class B Membership Interests]

100.0% - BD Solar Limestone LLC

100.0% - BD Solar Masardis LLC

100.0% - BD Solar Nicolin LLC

100.0% - Nautilus Solar Term Holdco II, LLC

100.0% - Nautilus Class B Member 2025, LLC

100.0% - Nautilus Owner 2025, LLC [100.0% of Class B Membership Interests]

100.0% - Carroll County MD Solar, LLC

100.0% - Luna Rossa Champlain Solar, LLC

100.0% - Gowans Road Solar, LLC

100.0% - Chesapeake Energy One, LLC

100.0% - Chesapeake KE73 Solar, LLC

100.0% - Chesapeake SU94 Solar, LLC

100.0% - Chesapeake SU113 Solar, LLC

100.0% - Chesapeake SU163 Solar, LLC

100.0% - Livingston Crossing Solar LLC

100.0% - St Lawrence County NY S2, LLC

100.0% - Islander Solar, LLC

100.0% - Goose Haven Solar LLC

100.0% - RPIL Solar 5, LLC

100.0% - Chesapeake SU165 Solar, LLC

100.0% - Lincoln LI18 Solar, LLC

100.0% - Lincoln KA04 Solar, LLC

100.0% - Lincoln KA32 Solar, LLC

100.0% - Little Valentine Solar LLC

100.0% - Odyssey St. Jacob Solar, LLC

100.0% - Barnes Road Solar, LLC

100.0% - Barnes Road Solar West, LLC

100.0% Nautilus Issuer 2022 Holdco, LLC

100.0% Nautilus Issuer 2022, LLC

100.0% - Nautilus Sponsor Member 2022, LLC

100.0% - Nautilus Owner 2022, LLC [100.0% of Class B Membership Interests]

100.0% - Tiffany Energy LLC

100.0% - NSE AT01, LLC

100.0% - NSE FA01 LLC

100.0% - Washington WS03, LLC

100.0% - Sturgeon Solar Gray, LLC

100.0% - Vestal PS4 Solar, LLC (f/k/a) Pivot Solar 4, LLC)

100.0% - Vestal PS7 Solar, LLC (f/k/a) Pivot Solar 7, LLC)

100.0% - Vestal PS8 Solar, LLC (f/k/a) Pivot Solar 8, LLC)

100.0% - Vestal PS1 Solar, LLC (f/k/a Pivot Solar 1, LLC)

100.0% - Vestal PS3 Solar, LLC (f/k/a Pivot Solar 3, LLC)

100.0% - Mavis Solar North Bridgton LLC (f/k/a BD Solar North Bridgton, LLC)

100.0% - Mavis Oakland LLC (f/k/a BD Solar Oakland, LLC)

100.0% - Wells Solar LLC

100.0% - Fryeburg Solar, LLC

100.0% - VH Holdco I, LLC

100.0% - VH WB Holdco, LLC

100.0% - VH West Brookfield, LLC

100.0% - NSE Kam MM Holdco, LLC

100.0% - Virgo KAM Holdco, LLC (100% Class B Units)

100.0% - Lindstrom Solar LLC

100.0% - Saint Cloud Solar LLC

100.0% - Winsted Solar LLC

100.0% - NSE Goat Island MM Holdco, LLC

100.0% - Virgo Goat Island Holdco, LLC (100% Class B Units)

100.0% - Nautilus Goat Island Solar, LLC

100.0% - Nautilus Hopkins Hill MM Holdco, LLC

100.0% - Hopkins Hill Solar Lessee LLC (1% pre-flip economic interest)

100.0% - Hopkins Hill Solar Lessor Holdco LLC (90% economic interest)

100.0% - TPE Hopkins Solar Holdings1, LLC

100.0% - Nautilus Mayflower Holdco, LLC

100.0% - FFP Fund II Member1, LLC

100.0% - FFP Fund II Partnership1, LLC

100.0% - Hollygrove Solar, LLC

100.0% - Howland Solar, LLC

100.0% - Pearl Solar, LLC

100.0% - Pearl Solar II, LLC

100.0% - FFP NY Schagticoke Project1, LLC

100.0% - FFP NY Schenectady Project1, LLC

100.0% - FFP NY Watertown Project1, LLC

100.0% - FFP NY Guilderland Project1, LLC

100.0% - Aegis Solar, LLC

100.0% - FFP Fund II Partnership2, LLC

100.0% - FFP Bethlehem Project1, LLC

100.0% - FFP BTC2 Project LLC

100.0% - Strauss Solar, LLC

100.0% - Dover Solar, LLC

100.0% - Ellsworth Solar, LLC

100.0% - Ellsworth Solar II, LLC

100.0% - Frog Hollow Solar, LLC

100.0% - Howell Solar, LLC

100.0% - FFP Owings Mills Project1 LLC

100.0% - FFP MD Snow Hill Project1 LLC

100.0% - FFP MD PGC18 Project, LLC

100.0% - FFP MD Solar Holdings, LLC

100.0% - Nautilus Holdco I, LLC

100.0% - NS Belle Mead, LLC

100.0% - NSE Barnstable HS Solar LLC

100.0% - NSE Duxbury Solar LLC

100.0% - NSE Solar #1032 LLC

100.0% - NSE Cape Cod Solar IV LLC

100.0% - NSE Mattacheese Solar LLC

100.0% - NSE Wixon Solar LLC

100.0% - Red Wing Solar 15 LLC

100.0% - Red Wing Solar 20 LLC

100.0% - SolarClub23 LLC

100.0% - Red Wing Solar 28, LLC

100.0% - SolarClub 35 LLC

100.0% - Vestal PS2 Solar, LLC

100.0% - Vestal PS14 Solar, LLC

100.0% - Vestal PS15 Solar, LLC

100.0% - Sturgeon Town House Solar, LLC

100.0% Nautilus Sponsor Member 2021 LLC

100.0% Sponsor Membership Interests - Nautilus Owner 2021, LLC

100.0% - Nautilus Owner 2021 (King) LLC

100.0% - Nautilus Sponsor Member, 2020 LLC

&nbsp;&nbsp;&nbsp;&nbsp;40.0% - Nautilus Owner 2020, LLC

100.0% - Nautilus Owner 2020 (Beacon) LLC

100.0% - NSE CroakerRenewables Inc.

100.0% - VH Lordsburg Holdco, LLC

100.0% - Nautilus Solar Lordsburg, LLC

100.0% – VH Salem Holdco, LLC

100.0% - NS Salem Community College, LLC

100.0% - VH Kilroy Holdco, LLC

100.0% - VH Kilroy Solar, LLC

100.0% - VH BHA Holdco, LLC

100.0% - GES Megafourteen LLC

49.62% - LMPG Inc.

100.0% - LMPG Corp. (formerly knows as Lumenpulse Lighting Corp.)

100.0% - LMPG USA, Inc.(formerly known as Sternberg Lanterns, Inc.)

100.0% - Architectural LW Holdings, LLC

100.0% Palo Alto Lighting, LLC

100.0% Architectural Lighting Works, S.de R.L. de C.V.

100.0% - LMPG Holdings Inc.

80.0% Vode Lighting, LLC

100.0% - Exenia s.r.l.

&nbsp;&nbsp;&nbsp;&nbsp;80.0% - CD/M2 Lightworks Corp

&nbsp;&nbsp;&nbsp;&nbsp;80.0% - Pa-Co Lighting Inc.

100.0% - Lumca Inc.

100.0% - Toronto Lightworks Inc.

100.0% - Lumenpulse UK Limited

100.0% - Lumenpulse Alphaled Limited

**G. Other PFC Companies**

Power Financial Corporation

100.0% - 4400003 Canada Inc.

100.0% - 3411893 Canada Inc.

100.0% - 3439453 Canada Inc.

100.0% - 11249207 Canada Inc.

0.85% - Clark Holding SE

0.77% - Koho Financial Inc. (0.77% outstanding equity)

2.16% - Wealthsimple Financial Corp (1.86% equity)

100.0% - 9194649 Canada Inc.

100.0% - Springboard L.P.

52.70% - Wealthsimple Financial Corp. (48.16% equity)

100.0% - Wealthsimple Inc.

100.0% - Wealthsimple Investments Inc.

100.0% - Wealthsimple Technologies Inc.

100.0% - Wealthsimple US, Ltd.

100.0% - Wealthsimple Technologies (Alberta) Inc.

100.0% - SimpleTax Software Inc.

100.0% - Wealthsimple Payments Inc.

100.0% - Wealthsimple Media Inc.

100.0% - Wealthsimple Mortgage Services Inc.

100.0% - 14500873 Canada Inc.

100.0% - Wealthsimple Financial Planning Services, Inc.

100.0% - Wealthsimple Funds Holdco Inc.

100.0% - Wealthsimple Private Credit Fund 1 GP Inc.

100.0% Wealthsimple Private Credit Fund 1 LP

100.0% - Wealthsimple Private Credit Fund 1 Sub GP Inc.

100.0% Wealthsimple Private Credit Fund 1 Sub LP

100.0% - Wealthsimple Web3 Inc.

100.0% - Wealthsimple Loan Company

100.0% - Fey Labs Inc.

100.0% - Springboard II LP

5.22% - Koho Financial Inc.(5.24% outstanding equity)

**H. Sagard Holdings & Portag3**

Power Corporation of Canada

100.0% - Power Financial Corporation

65.00% - Great-West Lifeco Inc. (71.14% total equity (directly and indirectly)

12.65% - Sagard Holdings Management Inc. (10.75% equity)

100.0% - Sagard Holdings Participation Inc.

100.0% - Sagard Holdings Inc.

50.83% - Sagard Holdings Management Inc. (43.23% equity)

100.0% - Everwest Holdings Inc.

100.0% - EverWest Property Services, LLC

100.0% - EverWest Advisors LLC

100.0% - EW Manager, LLC

100.0% - EverWest Real Estate Investors, LLC

100.0% - EW Equity Plan, LLC

100.0% - Sagard Holdings Management Corp.

40.0% - HalseyPoint Holdco, LLC

100.0% - HalseyPoint Asset Management, LLC

100.0% - Sagard HalseyPoint CLO Management GP LLC

100.0% - Sagard HalseyPoint CLO Management LP

100.0% - Sagard Holdings Service Corp.

100.0% - Sagard Holdings Manager (US) LLC

100.0% - Sagard Senior Lending Partners Offshore GP LLC

100.0% - Sagard Senior Lending Partners Holdings II LP

100.0% - Sagard Senior Lending Partners Offshore-U GP LLC

100.0% - Sagard Senior Lending Partners Holdings II-U LP

100.0% - Sagard Senior Lending Partners Holdings II-U SPV II LLC

100.0% - Sagard Senior Lending Partners Holdings LLC

100.0% - Sagard Senior Lending Partners Holdings-U LLC

100.0% - Sagard Senior Lending Partners Offshore Carried Interest LLC

100.0% - Sagard Senior Lending Partners Offshore Carried Interest-U LLC

100.0% - Sagard CLO Equity Fund GP LLC

100.0% - Sagard CLO Equity Fund LP

100.0% - Sagard CLO Equity Fund US Feeder LP

100.0% - Sagard Senior Lending Partners-U GP Inc.

100.0% - Sagard Senior Lending Partners Holdings I-U LP

100.0% - Sagard Senior Lending Partners-U LP

100.0% - Sagard Senior Lending Partners RN-U LP

100.0% - Sagard Senior Lending Partners Holdings-U GP Inc.

100.0% - Sagard Senior Lending Partners Holdings-U LP

100.0%- Performance Equity Associates, LLC (46.25% equity)

100.0% - Performance Equity Management, LLC

100.0% - Sagard Private Equity Strategies GP Inc.

100.0% - Sagard Private Equity Strategies LP

100.0% - Sagard Private Equity Strategies Feeder LP

100.0% - Sagard Private Equity Strategies Carried Interest LP

100.0% - Sagard Private Equity Strategies Carried Interest Feeder LP

100.0% - Sagard UK Management Ltd.

45.0% - BEX TopCO SAS

100.0% - Sagard Holdings Manager GP Inc.

100.0% - Sagard Holdings Manager LP

100.0% - Sagard Holdings Wealth LP

77.27% - Grayhawk Wealth Holdings Inc. (73.83% fully diluted equity)

100.0% - Grayhawk Investment Strategies Inc.

100.0% - Sagard Foundry Participation LP

100.0% - P3 Ventures Participation LP

100.0% - SHRP Participation LP

100.0% - Sagard Partner Pool LP

100.0% - Sagard Europe Participation LP

100.0% - P3 Ventures 2021 Participation LP

100.0% - Portage Capital Solutions Carried Interest LP

100.0% - Portage Web3 Fund I Carried Interest LP

88.17% - Sagard S.A.S.

100.0% - Sagard Holdings Manager (Canada) Inc.

100.0% - Sagard (MENA) Ltd

100.0% - Sagard Credit Partners GP, Inc.

100.0% - Sagard Credit Partners, LP

100.0% - Sagard Credit Partners II GP, Inc.

100.0% - Sagard Credit Partners II, LP

100.0% - Sagard Credit Partners II Carried Interest, LP

100.0% - Sagard Credit Partners (Cayman) GP, Inc.

100.0% - Sagard Credit Partners (Cayman), LP

100.0% - Sagard Credit Partners II (Cayman) GP, LLC

100.0% - Sagard Credit Partners II (Cayman), LP

100.0% - Sagard Credit Partners II (US Investments), LP

100.0% - Sagard Credit Partners II SPV I GP, Inc.

100.0%- Sagard Credit Partners II SPV I, LP

100.0% - Sagard Credit Partners Carried Interest GP Inc.

100.0% - Sagard Credit Partners Carried Interest LP

100.0% - Sagard Credit Partners III GP Inc.

100.0% - Sagard Credit Partners III (Canada) LP

100.0% - Sagard Credit Partners III-U (Canada) LP

100.0% - Sagard Credit Partners III-U RN (Canada) LP

100.0% - Sagard Credit Partners III Special GP Inc.

100.0% - Sagard Credit Partners III Special LP

100.0% - Sagard Credit Partners III (Cayman) GP LLC

100.0% - Sagard Credit Partners III LP

100.0% - Sagard Credit Partners III-U (Cayman) GP LLC

100.0% - Sagard Credit Partners III-U (US) LP

100.0% - Sagard Credit Partners III-U LP

100.0% - Sagard Credit Partners III-U RN (US) LP

100.0% - Sagard Private Credit GP Inc.

100.0% - Sagard Private Credit LP

100.0% - Sagard Private Credit Reverse Hybrid 1 LP

100.0% - Sagard Private Credit Reverse Hybrid 2 LP

100.0% - Sagard Private Credit Financing SPV I GP Inc.

100.0% - Sagard Private Credit Financing SPV 1 LP

100.0% - Sagard Private Credit Financing SPV 2 LP

100.0% - GL Ontario GP Inc.

100.0% - Great Lakes Ontario LP

100.0% - Sagard CLO Equity Fund GP Inc.

100.0% - Sagard CLO Equity Fund Feeder LP

100.0% - Sagard CLO Equity Fund FI Feeder LP

100.0% - Sagard Healthcare Royalty Partners GP LLC

100.0% - Sagard Healthcare Royalty Partners, LP

100.0% - Sagard Healthcare Partners (Delaware) LP

100.0% Sagard Healthcare Partners Funding SPE 1, LLC

100.0% - Sagard Healthcare Partners Funding Borrower SPE 1, LP

100.0% - Sagard Healthcare Partners Funding Borrower SPE 2, LP

100.0% - Sagard Healthcare Partners (Delaware) II LP

100.0% - Sagard Healthcare Partners (P-1) LP

100.0% - Sagard Healthcare Partners (US Blocker-1) LLC

100.0% - Sagard Healthcare Partners (US Blocker-2) LLC

100.0% - Sagard Healthcare Royalty Partners (Feeder), LP

100.0% - Sagard Healthcare Royalty Partners (US Feeder), LP

100.0% - Sagard Healthcare Partners (892 Feeder), LP

100.0% - Sagard Healthcare Partners (892) Holdings, LP

100.0% - Sagard Healthcare Partners Holdings, LP

100.0% - Sagard Healthcare Partners (AIV-1) LP

100.0% - Sagard Healthcare Partners (Europe) GP Limited

100.0% - Sagard Healthcare Partners (Europe) ILP

100.0% - Portag3 Ventures GP Inc.

100.0% - Portag3 Ventures Participation ULC

100.0% - Portag3 Ventures Participation Inc.

100.0% - Portag3 Ventures Participation US LP

100.0% - Portag3 Ventures II Affiliates GP Inc.

100.0% - Portag3 Ventures II Affiliates LP

100.0% - Portag3 Ventures LP

100.0% - Portag3 International Investments Inc.

1.03% - Albert Corporation

0.46% - Clark (FL Fintech E GmbH)

12.24% - Borrowell Inc.

35.17% - Diagram Ventures Limited Partnership

&nbsp;&nbsp;&nbsp;&nbsp;0.56% - Nesto Inc.

100.0% - Portag3 Ventures II GP Inc.

100.0% - Portage3 Ventures II LP

100.0% - Portag3 Ventures II Investments LP

100.0% - Portag3 Ventures II International Investments Inc.

12.20% - Albert Corporation

15.24% - Koho Financial Inc.

10.37% - Clark

12.52% - Socotra Inc.

19.97% - Fondeadora Inc.

9.80% - AlpacaDB, Inc.

21.17% - Pledg SAS

17.02% - Rose Technology Incorporated

15.80% - AtomicFI, Inc.

18.65% - Choosing Therapy Inc.

63.63% - Diagram Ventures II LP

12.57% - Conquest Planning Inc.

9.12% - integrate AI Inc.

14.15% - Boosted.ai

10.72% - Hellas Direct

1.97% - Tallied Technologies Inc. (Founders Shares)

1.49% - 12835304 Canada Inc. (Conduit) (Founders Shares)

2.02% - 12835347 Canada Inc (Helika) (Founders Shares)

1.46% - 12837072 Canada Inc (Obeo) (Founders Shares)

1.98% - Choir Technologies Inc. (Founders Shares)

1.29% - ClearEstate (Founders shares)

2.23% - Conduit Blockchain Technologies Inc. (Founder shares)

2.85% - Novisto Inc (plus Founders shares)

3.78% - Pillar (Founders shares)

8.08% - Retirable, Inc (plus Founders shares)

1.62% - Skylight (Founders shares)

2.96% - Synctera Inc (plus Founders shares)

1.59% - Trice Technologies Inc (Founders Shares)

4.02% - Wingo Technologies Inc (Founders shares)

100.0% - Portag3 Ventures II International LP

100.0% - Portag3 Ventures II International (FI) LP

100.0% - Portag3 Ventures II Carried Interest LP

100.0% - Portag3 Ventures II Carried Interest US LP

100.0% - Portage Ventures III GP Inc.

100.0% - Portage Ventures III Carried Interest LP

100.0% - Portage Ventures III LP

100.0% - Portage Ventures III International LP

100.0% - Portage Ventures III Investments LP

11.25% - 12835304 Canada Inc. (Conduit)

10.94% - Covey IO Corp.

12.29% - Croissant Pay, Inc.

11.99% - GuarantR, Inc.

11.88% - KikOff Inc.

13.43% - Kontempo Holdings Limited

14.10% - LeapXpert Group

12.53% - Nesto Inc.

8.97% - HeyMirza Ltd.

11.47% - Loanstreet Inc.

19.20% - Wealthier Pty Ltd.(Pearler)

11.21% - Modular Technologies OÜ (TUUM)

18.18% - Tallied Technologies Inc.

12.84% - Angle Health, Inc.

18.00% - Agio Ratings Limited

31.16% - Notch Ordering Inc.

15.62% - Oat Financial, Inc.

15.69% - QUIN Technologies GmbH

12.48% - Mooncard

10.01% - Liquidly Inc.

12.02% - Conduit Blockchain Technologies, Inc.

15.40% - Benepass, Inc.

17.67% - Brella Insurance Inc.

&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;&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;&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;10. 94% - Cover Tree Inc.

10.00% - Midas Technology Corp.

22.0% - Zeal (Puzzl Group Inc.)

13.83% - Zilo Technology Limited

11.28% - Haruko Limited

11.76% - Najar

100.0% - Portage Ventures III B1 LLC

18.69% - Valstro Holdings, LLC

15.31% - Faye

100.0% - Portage Ventures III Access Fund LP

100.0% - Portage Ventures IV GP Inc.

100.0%- PVBCI LP

100.0% - Portage Ventures IV Carried Interest LP

100.0% - Portage Ventures IV LP

100.0% - Portage Ventures IV International LP

100.0% - Portage Ventures IV Investments LP

11.25% - Formance, Inc.

16.67% - Seed Investor Holdings, Inc.

20.00% - Final Commerce Inc.

8.75% - Flexbase Technologies, Inc.

18.77% - OneCarNow Holdings Limited

16.00% - Stratosphere Technology Inc.

14.71% - ObsidianOS Limited

12.43% - Allocate Holdings Inc.

20.0% - Elysian Insurance Services Inc.

14.83% - Klear AI, Inc.

17.54% - Pluto Financial Technologies, Inc.

50.0% - Diagram Ventures GP Inc.

100.0% - Diagram Ventures Limited Partnership

3.38% - Nesto

6.99% - Retirable

50.0% - Diagram Ventures II GP Inc.

100.0% - Diagram Ventures II LP

5.10% - Novisto

4.52% - Synctera

9.46% - Baselane

9.71% - ClearEstate

11.75% - Tallied

11.35% - Helika

12.47% - Obeo

13.93% - Trice

50.0% - Diagram Ventures III GP Inc.

100.0% - Diagram Ventures III LP

14.00% - Trice

9.96% - Choir

14.59% - Katara AI

17.28% - Axle Automation

9.62% - Landjourney

15.75% - LoadLogic

3.63% - Walnut

17.62% - Policybook

13.72% - Coral

17.35% - Mahalo

13.42% - Locus X (ex-GameIQ)

100.0% - Diagram Ventures III Carried Interest L.P.

50.0% - Diagram Opportunity GP Inc.

100.0% - Diagram Opportunity Fund Carried Interest LP

100.0% - Diagram Opportunity Fund I LP

7.90% - Synctera

0.90% - Albert

7.03% - Novisto

5.43% - Baselane

8.47% - ClearEstate

4.79% - Nesto

0.80% - Alpaca

0.0% - Wealthsimple Financial Corp (0.11% equity)100.0% - Diagram SPV 5-24 LP

2.46% - Nesto

100.0% - Diagram SPV 5-24 Carried Interest Limited Partnership

100.0% - Diagram SPV 2-25 L.P.

100.0% - Diagram SPV 2-25 Carried Interest Limited Partnership

100.0% - Diagram SPV 10-25 L.P.

50.0% - Diagram ClimateTech GP Inc.

100.0% - Diagram ClimateTech Carried Interest L.P.

22.56% - Relion

100.0% - Diagram ClimateTech Fund L.P.

22.56% - Relion

17.86% - Lyteflo

1.80% - veritree

8.83% - Skyward

5.00% - PemPem

8.00% - Enurgen

49.0% – Diagram Corporation (75.0% equity)

100.0% - Springboard III GP Inc.

100.0% - Springboard III LP

100.0% - Sagard Holdings GP, Inc.

100.0% - Sagard Holdings, L.P.

96.0% - 1069759 B.C. Unlimited Liability Company

100.0% - Spadina GP Inc.

100.0% - Spadina Participation LP

100.0% - Spadina LP

3.51% - Wealthsimple Financial Corp. (3.03% equity)

100.0% - Sagard PE Canada GP Inc.

100.0% Sagard PE Canada Carried Interest LP

100.0% - Sagard Private Equity Canada LP

100.0% SPEC CL GP Inc.

100.0% SPEC CL Co-Invest LP

50.3433% - Courchesne, Larose Holding Inc.

100.0% - Courchesne, Larose, Limitee

59.0% - SPEC Walter GP Inc.

100.0% - SPEC Walter LP

38.68% - Groupe Lou-Tec Inc.

100.0% Acces Location D'Equipements Inc.

100.0% - Locations SSJ Inc.

100.0% - MKS Equipements Inc.

100.0% - Torcan Lift Equipment Ltd.

100.0% - SPEC NG Holding Inc.

31.24% - Norbec Group Inc.

96.0% - SPEC PF Co-Invest GP Inc.

100.0% - SPEC PF Co-Invest LP

42.44% - PakFab Engineered Solutions Corp.

37.9% - Lorne Park Capital Partners Inc. (f.k.a.1001252840 Ontario Inc.)

100.0% - Bellwether Investment Management Inc. (f.k.a.1001252872 Ontario Inc.)

36.7% - Sagard USRE Inc.

50.0% - Outremont Technologies Inc. (41.75% economic shares)

100.0% - Outremont Technologies Manager Ltd.

100.0% - Outremont Technologies GP Ltd.

100.0% - Sagard Senior Lending Partners GP Inc.

100.0% - Sagard Senior Lending Partners LP

100.0% - Sagard Senior Lending Partners Holdings I LP

100.0% - Sagard Senior Lending Partners Holdings GP Inc.

100.0% - Sagard Senior Lending Partners Holdings LP

100.0% - Sagard Senior Lending Partners Carried Interest GP Inc.

100.0% - Sagard Senior Lending Partners Carried Interest LP

100.0% - Sagard Senior Lending Partners Carried Interest-U LP

100.0% - Sagard Senior Lending Partners Offshore Carried Interest Blocker LP

100.0% - Sagard Senior Lending Partners Offshore Carried Interest GP Inc.

100.0% - Sagard Senior Lending Partners Offshore Carried Interest LP

100.0% - Sagard Senior Lending Partners Offshore Carried Interest-U LP

100.0% - Sagard Senior Lending Partners Offshore-U GP Inc

100.0% - Sagard Senior Lending Partners Offshore-U LP

100.0% - Sagard Senior Lending Partners Offshore GP Inc.

100.0% - Sagard Senior Lending Partners Offshore LP

100.0% - Sagard Senior Lending Partners Holdings SPV GP Inc.

100.0% - Sagard Senior Lending Partners Holdings I SPV LP

100.0% - Sagard Senior Lending Partners Holdings II SPV LP

100.0% - Sagard Senior Lending Partners Holdings-U GP LLC

100.0% - Sagard Senior Lending Partners Holdings-U III LP

100.0% - Sagard Senior Lending Partners Holdings GP LLC

100.0% - Sagard Senior Lending Partners Holdings III LP

100.0% - Portage Capital Solutions GP Inc.

100.0% - Portage Capital Solutions Fund I LP

16.23% - Theta Ray Ltd.

100.0% - Portage Capital Solutions Canada Fund I LP

100.0% - Portage Capital Solutions US Fund I LP

100.0% - Portage Capital Solutions International Fund I LP

100.0% - Portage Web3 I GP Inc.

100.0% - Portage Web3 Feeder Fund I LP

100.0% - Portage Web3 Master Fund I LP

100.0% - Portage Web3 Blocker Inc.

100.0% - PCS Arglass Co-Invest GP. Inc.

100.0% - PCS Arglass Co-Invest LP

100.0% - Mowat GP Inc.

100.0% - Mowat Participation LP

100.0% Mowat LP

3.76% Koho Financial Inc.

100.0% - PPCVI GP Inc.

100.0% - PPCVI Carried Interest LP

100.0% - PPCVI LP

100.0% - PPCVI Blocker I, LLC

100.0% - PPCVI Blocker II, LLC

100.0% - SHMI CDN Feeder GP Inc.

100.0% - Sagard NewGen 2 Canadian Feeder LP

100.0% - Sagard USPF Inc.

63.3% - Sagard USRE Inc.

4.0% - 1069759 B.C. Unlimited Liability Company