# EDGAR Filing Document

**Accession Number:** 0001932768
**File Stem:** 0001193125-26-166140
**Filing Date:** 2026-4
**Character Count:** 1386474
**Document Hash:** 909d70a7cc9bd8a7f9b833141c295f65
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-166140.hdr.sgml**: 20260421

**ACCESSION NUMBER**: 0001193125-26-166140

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 18

**FILED AS OF DATE**: 20260421

**DATE AS OF CHANGE**: 20260421

**EFFECTIVENESS DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Variable Account AA
- **CENTRAL INDEX KEY:** 0001932768

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

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23817
- **FILM NUMBER:** 26878298

**BUSINESS ADDRESS:**
- **STREET 1:** ADMINISTRATIVE OFFICE
- **STREET 2:** 8501 IBM DRIVE, SUITE 150
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28262
- **BUSINESS PHONE:** 980-308-8245

**MAIL ADDRESS:**
- **STREET 1:** ADMINISTRATIVE OFFICE
- **STREET 2:** 8501 IBM DRIVE, SUITE 150
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28262
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Variable Account AA
- **CENTRAL INDEX KEY:** 0001932768

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

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-275041
- **FILM NUMBER:** 26878297

**BUSINESS ADDRESS:**
- **STREET 1:** ADMINISTRATIVE OFFICE
- **STREET 2:** 8501 IBM DRIVE, SUITE 150
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28262
- **BUSINESS PHONE:** 980-308-8245

**MAIL ADDRESS:**
- **STREET 1:** ADMINISTRATIVE OFFICE
- **STREET 2:** 8501 IBM DRIVE, SUITE 150
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28262

## Series and Classes Contracts Data

### Variable Account AA (Series ID: S000077865)

| Class ID   | Class Name                                       | Ticker Symbol   |
|:---|:---|:---|
| C000247528 | EQUI-VEST (Series 100-500)                       |  |
| C000247529 | Equi-Vest Employer Sponsored Retirement Programs |  |

?xml version='1.0' encoding='ASCII'? Variable Account AA

#### Filed with the Securities and Exchange Commission on April 21, 2026.

### SECURITIES AND EXCHANGE COMMISSION

#### WASHINGTON, D.C. 20549

### FORM N-4

#### (File No. 333-275041; 811-23817)
REGISTRATION STATEMENT

#### UNDER
THE SECURITIES ACT OF 1933 ☒ <br> Post-Effective Amendment No. 4 ☒

#### AND/OR

### REGISTRATION STATEMENT

#### UNDER

---

| | |
|:---|:---|
| THE INVESTMENT COMPANY ACT OF 1940 | ☒ |
| Amendment No. 51 | ☒ |
| (Check appropriate box or boxes) |  |

---

## VARIABLE ACCOUNT AA

#### (Exact Name of Registered Separate Account)

#### (File No. 333-283607)
REGISTRATION STATEMENT

#### UNDER
THE SECURITIES ACT OF 1933 ☒ <br> Post-Effective Amendment No. 2 ☒

## EQUITABLE FINANCIAL LIFE INSURANCE COMPANY OF AMERICA

#### (Name of Insurance Company)

#### 8501 IBM Drive, Suite 150, Charlotte, NC 28262-4333

#### (Address of Insurance Company's Principal Executive Offices)

#### Insurance Company's Telephone Number, including Area Code: (212) 554-1234

#### Alfred Ayensu-Ghartey

#### Vice President and Associate General Counsel

#### Equitable Financial Life Insurance Company of America

#### 8501 IBM Drive, Suite 150, Charlotte, NC 28262-4333

#### (Name and Address of Agent for Service)
APPROXIMATE DATE OF PROPOSED PUBLIC OFFERING: Continuous

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

☐ immediately upon filing pursuant to paragraph (b)

☒ on May 1, 2026 pursuant to paragraph (b)

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

☐ on (date) pursuant to paragraph (a)(l) of Rule 485 under the Securities Act of 1933 ("Securities Act")

If appropriate, check the following box:

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

Check each box that appropriately characterizes the Registrant:

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

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

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

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

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

------

EQUI-VEST®

Employer-Sponsored Retirement Plans

A combination variable and fixed individual group flexible premium deferred annuity contract

#### Prospectus dated May 1, 2026

#### Equitable Financial Life Insurance Company of America Variable Account AA

#### Equitable Financial Life Insurance Company

#### Separate Account A
Please read and keep this prospectus for future reference. It contains important information that you should know before purchasing or taking any other action under your contract. This prospectus supersedes all prior prospectuses and supplements. You should read the prospectuses for each Trust which contain important information about the portfolios.

What is EQUI-VEST®?

EQUI-VEST® is a deferred annuity contract issued by Equitable Financial Life Insurance Company of America or Equitable Financial Life Insurance Company (the "Company", "we", "our" and "us"). It provides for the accumulation of retirement savings and for income. The contract also offers death benefit protection and a number of payout options.

This prospectus is a disclosure document and describes all of the contract's material features, benefits, rights and obligations, as well as other information. The contract may not currently be available in all states. In addition, certain features described in this prospectus may vary in your state. For a state-by-state description of all material variations to this contract, see Appendix "State contract availability and/or variations of certain features and benefits" later in this prospectus. The description of the contract's material provisions in this prospectus is current as of the date of this prospectus. If certain material provisions under the contract are changed after the date of this prospectus in accordance with the contract, those changes will be described in a supplement to this prospectus. You should carefully read this prospectus in conjunction with any applicable supplements. The contract should also be read carefully.

Each of these contracts may not currently be available in all states.

Types of contracts. For existing and new contract owners, we offer different "series" of contracts for use as:

Employer-funded traditional individual retirement annuities ("IRAs"):

&nbsp;&nbsp;&nbsp;&nbsp;• A simplified employee pension plan ("SEP") sponsored by an employer.

&nbsp;&nbsp;&nbsp;&nbsp;• SEPs funded by salary reduction arrangements ("SARSEPs") for plans established by employers before January 1, 1997. Although we still issue these contracts to employees whose employer's plans enrolled on this basis, plans of this type are no longer available under EQUI-VEST® to new

employer groups without existing plans.

&nbsp;&nbsp;&nbsp;&nbsp;• SIMPLE IRAs funded by employee salary reduction and employer contributions.

Other employer-sponsored contracts:

&nbsp;&nbsp;&nbsp;&nbsp;• Trusteed contracts to fund defined contribution "HR-10" or "Keogh" plans of employers who are sole proprietorships, partnerships, or business trusts, or plans of corporations, including non-profit organizations and states or local governmental entities.

&nbsp;&nbsp;&nbsp;&nbsp;• Annuitant-Owned contracts to fund defined contribution HR-10 or Keogh plans.

&nbsp;&nbsp;&nbsp;&nbsp;• An Internal Revenue Code Section 403(b) Tax-Sheltered Annuity (basic "TSA") for public schools and nonprofit entities under Internal Revenue Code Section 501(c)(3).

&nbsp;&nbsp;&nbsp;&nbsp;• A TSA annuity issued to participants of TSA plans generally sponsored by universities ("University TSA") that prohibits loans and has restrictions not included in a basic TSA.

&nbsp;&nbsp;&nbsp;&nbsp;• To fund Internal Revenue Code Section 457 Employee Deferred Compensation ("EDC") plans of state and municipal governments and tax-exempt organizations.

Minimum contribution amounts of $20 may be made under the contract.

You invest to accumulate value on a tax-deferred basis in one or more of our investment options: (i) variable investment options, (ii) our guaranteed interest option, (iii) the dollar cost averaging (the "DCA program") or (iv) our fixed maturity options (collectively, the "investment options"). See Appendix "Investment options available under the contract" in the prospectus. Series 100 and Series 200 TSA and EDC contractholders only may also invest in the Segments of the Structured Investment Option ("SIO") listed in the Appendix "Investment options available under the contract". We reserve the right to offer any or all Segments more or less frequently or to stop offering any of them (except we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss) or to suspend offering any or all of them temporarily for some or all contracts.

The Securities and Exchange Commission ("SEC") has not approved or disapproved these securities or determined if this prospectus is accurate or complete. Any representation to the contrary is a criminal offense. The contracts are not insured by the FDIC or any other agency. They are not deposits or other obligations of any bank and are not bank guaranteed. They are subject to investment risks and possible loss of principal. Additional information about certain investment products, including variable annuities, index linked annuities and fixed annuities with market value adjustments, has been prepared by the SEC's staff and is available at Investor.gov.

EV-Employer Sponsored Retirement Plans (IF/NB) <br> #73088

------

The contract is a complex investment and involves risks, including potential loss of principal. The SIO gives you the opportunity to earn interest that we will credit based, in part, on the performance of an external index from the Segment Start Date to the Segment Maturity Date. You could lose a significant amount of money if the external index declines in value. The extent of the downside protection at Segment maturity, also referred to as the Segment Buffer, varies by Segment, ranging from the first 10% to 20% of loss. There is a risk of a substantial loss of your principal and previously credited interest because you agree to absorb all losses to the extent they exceed the Segment Buffer at Segment maturity. You could lose as much as 80% (for Segments with a-20% Segment Buffer) to 90% (for Segments with a-10% Segment Buffer) of your principal and previously credited interest due to negative index performance at Segment maturity, depending on the Segment Buffer applicable to the Segment in which you invest. The cumulative loss over the life of the contract could be much greater. In the future, we may offer Segments that do not limit Index losses, which would mean risk of loss of the entire amount invested in a Segment of the SIO. If we only offer one index option, you will be limited to investing in only one index option with terms that may not be acceptable to you and other investment options where performance is not based on the performance of an index and that do not offer any protection from investment loss. If you are not happy with the limited investment options and choose to surrender the contract you will be subject to the interim value adjustment, federal and state taxes, and penalties, purchasing a new contract with a new surrender charge period, different investment options, benefits, fees, and risks. We limit the amount you can earn on the SIO to the Performance Cap Rate that we establish for each Segment. We will not establish a Performance Cap Rate below 4%, 12%, and 20% for a 1, 3, and 5-year Segment, respectively. See Appendix: "State contract availability and/or variations of certain features and benefits" for more information on state variations.

All guarantees are subject to the Company's financial strength and claims paying ability.

The certificate is not a short-term investment and is not appropriate for an investor who needs ready access to cash. Withdrawals could result in surrender charges, negative contract adjustments, taxes, and tax penalties. This contract permits ongoing withdrawals from the index options prior to the end of the term. These ongoing deductions could have adverse effects of values under the contract and if an investor intends to elect such ongoing withdrawals, they should consult with their financial professional about the appropriateness of the contract for them. Withdrawals, because of the Segment Interim Value Calculation could significantly reduce contract values and by substantially more than the actual amount of the deduction. On any date prior to the maturity of an SIO Segment, we calculate the interim value of the Segment as described in "Contract Adjustment — Segment Interim Value" in the Statement of Additional Information. This amount may be less than the

amount invested and may be less than the amount you would receive had you held the investment until maturity. Because the end-of-term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios as a result of withdrawals. Any transaction that causes account value to leave a Segment between the Segment Start Date and the Segment Maturity Date will result in a Segment Interim Value calculation. Such transactions include (1) taking a withdrawal (including a systematic withdrawal, automatic withdrawal, required minimum distribution); (2) surrendering or annuitizing your contract; (3) when we make deductions for charges; (4) if you take a loan; (5) payment of a death claim; and (6) canceling your contract and return it to us for a refund within your state's "free look" period. You should speak with a financial professional about the features, benefits, risks, and fees and whether the contract is appropriate for you based on your financial situation and objectives.

A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date. The actual amount of the Market Value Adjustment is determined by a formula that depends on, among other things, the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and the length of time remaining until the maturity date. It is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios.

**We reserve the right to stop accepting any application or contribution from you at any time, including after you purchase the contract. If you have one or more guaranteed benefits and we exercise our right to discontinue the acceptance of contributions to the contract you may no longer be able to fund your Guaranteed benefit(s). This means that you may no longer be able to increase your account value or your guaranteed benefits.** 

**If you are a new investor in the contract, you may cancel your contract within 10 days of receiving it without paying fees or penalties although if you invest in the Structured Investment Option the Segment Interim Value will apply. In some states, this cancellation period may be longer. Upon cancellation, you will receive either a full refund of the amount you paid with your application or your account value. You should review this prospectus, or consult with your financial professional, for additional information about the specific cancellation terms that apply.** 

------

Contents of this Prospectus

---

| | |
|:---|:---|
| [Definitions of key terms](#tx73088_1) | 5 |
| [Overview of the contract](#tx73088_3) | 8 |
| [Important information you should consider about the contract](#tx73088_2) | 10 |
| [Fee table](#tx73088_4) | 15 |
| [The Company](#tx73088_6) | 18 |
| [How to reach us](#tx73088_7) | 19 |
| [1. Purchasing the contract](#tx73088_8) | 22 |
| [How you can purchase and contribute to your contract](#tx73088_9) | 22 |
| [Owner and annuitant requirements](#tx73088_10) | 24 |
| [How you can make your contributions](#tx73088_11) | 24 |
| [What are your investment options under the contract?](#tx73088_12) | 25 |
| [Portfolios of the Trusts](#tx73088_13) | 25 |
| [Fixed investment options](#pro73088_13a) | 27 |
| [Selecting your investment method for variable investment options](#tx73088_14) | 27 |
| [Structured Investment Option (For Series 100 and Series 200 TSA and EDC contracts only)](#tx73088_14a) | 28 |
| [Index Performance Examples](#tx73088_14b) | 30 |
| [Fixed maturity options](#tx73088_14c) | 36 |
| [ERISA considerations for employers](#tx73088_15) | 38 |
| [Allocating your contributions](#tx73088_16) | 38 |
| [Your right to cancel within a certain number of days](#tx73088_17) | 38 |
| [2. Benefits available under the contract](#tx73088_18) | **39** |
| [Summary of benefits](#tx73088_19) | 39 |
| [Death benefits](#tx73088_20) | 40 |
| [Payment of Death benefit](#tx73088_22) | 40 |
| [Death benefit](#tx73088_22a) | 40 |
| [How death benefit payment is made](#tx73088_22b) | 40 |
| [Other benefits](#tx73088_24) | 42 |
| [Investment simplifier](#tx73088_35) | 42 |
| [Rebalancing your account value](#tx73088_36) | 42 |
| [Optional Semester Strategies program (For Series 100 and Series 200 TSA and EDC contracts only)](#tx73088_37) | 43 |

---

When we address the reader of this prospectus with words such as "you" and "your," we mean the person who has the right or responsibility that the prospectus is discussing at that point. This is usually the contract owner.

When we use the word "contract" it also includes certificates that are issued under group contracts in some states.

#### 3

------

---

| | |
|:---|:---|
| [3. Principal risks of investing in the contract](#tx73088_73) | **46** |
| [Risks associated with variable investment options](#tx73088_74) | 46 |
| [Risks associated with Structured Investment Option](#tx73088_74a1) | 46 |
| [Risks associated with fixed maturity options](#tx73088_74a2) | 48 |
| [Risks associated with taking a withdrawal](#tx73088_74a3) | 48 |
| [Insurance company risk](#tx73088_75) | 48 |
| [Possible fees on access to account value](#tx73088_76) | 48 |
| [Possible adverse tax consequences](#tx73088_77) | 48 |
| [Contract Changes Risk](#tx73088_79a) | 49 |
| [Risk of loss](#tx73088_79) | 49 |
| [Availability by financial intermediary](#pro73088_10aa) | 49 |
| [Risks associated with taking a loan](#tx73088_79b1) | 49 |
| [Business disruption, cybersecurity, and artificial intelligence ("AI") technologies risks](#tx73088_79b2) | 49 |
| [4. Determining your contract's value](#tx73088_25) | 51 |
| [Your account value and cash value](#tx73088_26) | 51 |
| [Your contract's value in the variable investment options](#tx73088_27) | 51 |
| [Your contract's value in the guaranteed interest option](#tx73088_28) | 51 |
| [Your contract's value in the fixed maturity options](#tx73088_29) | 51 |
| [Your contract's value in the Segments of the Structured Investment Option](#tx73088_29a) | 51 |
| [Insufficient account value](#tx73088_30) | 51 |
| [5. Transferring your money among investment options](#tx73088_31) | 52 |
| [Transferring your account value](#tx73088_32) | 52 |
| [Disruptive transfer activity](#tx73088_33) | 53 |
| [6. Accessing your money](#tx73088_38) | 55 |
| [Withdrawing your account value](#tx73088_39) | 55 |
| [How withdrawals are taken from your account value](#tx73088_40) | 57 |
| [Loans under TSA, governmental employer EDC and Corporate Trusteed contracts](#tx73088_41) | 57 |
| [Texas ORP participants](#tx73088_42) | 58 |
| [Termination](#tx73088_43) | 58 |
| [When to expect payments](#tx73088_44) | 58 |
| [Your annuity payout options](#tx73088_45) | 59 |
| [7. Charges, expenses, and adjustments](#tx73088_46) | 61 |
| [Charges that the Company deducts](#tx73088_47) | 61 |
| [Charges under the contracts](#tx73088_48) | 61 |
| [For all contract series](#tx73088_49) | 66 |
| [Charges that the Trusts deduct](#tx73088_50) | 66 |
| [Variations in charges](#tx73088_51) | 67 |
| [8. Tax information](#tx73088_52) | 69 |
| [Tax information and ERISA matters](#tx73088_54) | 69 |
| [Buying a contract to fund a retirement arrangement](#tx73088_55) | 69 |
| [Special rules for tax-favored retirement plans](#tx73088_56) | 69 |
| [Additional "Saver's Credit" for salary reduction contributions to certain plans or a traditional IRA or Roth IRA](#tx73088_57) | 69 |

---

---

| | |
|:---|:---|
| [Qualified plans](#tx73088_58) | 70 |
| [Tax-sheltered annuity contracts (TSAs)](#tx73088_59) | 70 |
| [Distributions from Qualified Plans and TSAs](#tx73088_60) | 73 |
| [Simplified Employee Pensions (SEPs)](#tx73088_61) | 77 |
| [SIMPLE IRAs (Savings Incentive Match Plan)](#tx73088_62) | 77 |
| [Public and tax-exempt organization employee deferred compensation plans (EDC Plans)](#tx73088_63) | 78 |
| [Traditional Individual Retirement Annuities (traditional IRAs)](#tx73088_64) | 80 |
| [Withdrawals, payments and transfers of funds out of traditional IRAs](#tx73088_65) | 82 |
| [ERISA matters](#tx73088_66) | 88 |
| [Certain rules applicable to plans designed to comply with Section 404(c) of ERISA](#tx73088_67) | 89 |
| [Tax withholding and information reporting](#tx73088_68) | 89 |
| [Federal income tax withholding on periodic annuity payments](#tx73088_69) | 89 |
| [Federal income tax withholding on non-periodic annuity payments (withdrawals) which are not eligible rollover distributions](#tx73088_70) | 90 |
| [Mandatory withholding from eligible rollover distributions](#tx73088_71) | 90 |
| [Impact of taxes to the Company](#tx73088_72) | 90 |
| [9. More information](#tx73088_82) | 91 |
| [About the Separate Account](#pro73088_83a) | 91 |
| [About the Trusts](#tx73088_84) | 91 |
| [About Our Structured Investment Option Non-Unitized Separate Account](#tx73088_84a) | 92 |
| [About Our Fixed Maturity Options Non-Unitized Separate Account](#tx73088_84b) | 92 |
| [About the general account](#tx73088_86) | 92 |
| [About other methods of payment](#tx73088_87) | 92 |
| [Dates and prices at which contract events occur](#tx73088_88) | 93 |
| [Contributions, transfers, withdrawals and surrenders](#tx73088_89) | 93 |
| [About your voting rights](#tx73088_90) | 93 |
| [Statutory compliance](#tx73088_93) | 94 |
| [About legal proceedings](#tx73088_94) | 94 |
| [Financial statements](#tx73088_95) | 94 |
| [Transfers of ownership, collateral assignments, loans, and borrowing](#tx73088_96) | 94 |
| [Funding changes](#tx73088_97) | 94 |
| [Distribution of the contracts](#tx73088_98) | 95 |

---

---

| | |
|:---|:---|
| Appendices | Appendices |
| [Investment options available under the contract](#tx73088_100) | 98 |
| [State contract availability and/or variations of certain features and benefits](#tx73088_102) | 103 |
| [Segment Maturity Value Calculation Examples](#pro73088_100a) | 107 |
| [Index Publishers](#tx73088_102a) | 108 |
| [Segment Maturity Dates and Segment Start Date examples](#tx73088_102b) | 110 |

---

#### 4

------

Definitions of key terms

Account value — Is the total of the values you have allocated to (i) the variable investment options; (ii) the guaranteed interest option; (iii) the market adjusted amounts you have in the fixed maturity options; (iv) if you have taken a loan under a TSA, governmental employer EDC or Corporate Trusteed contract, balances and accrued interest held in your loan reserve account; and (v) (For Series 100 and Series 200 TSA and EDC contracts only) Segments in the SIO and Segment Type Holding Accounts in the SIO. Prior to the Segment Maturity Date, your value in the Segments in the SIO are the Segment Interim Values. These amounts are also subject to certain fees and charges discussed in "Charges, expenses, and adjustments" in this prospectus.

Annuitant — Is the person who is the measuring life for determining contract benefits.

Business day — Our "business day" is generally any day the New York Stock Exchange ("NYSE") is open for regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an earlier close of regular trading). If the SEC determines the existence of emergency conditions on any day, and consequently, the NYSE does not open, then that day is not a business day.

Cash value — The contract's cash value is equal to the account value, less: (i) any applicable withdrawal charges and (ii) the total amount or a pro rata portion of the annual administrative charge, and (iii) under a TSA, governmental employer EDC or Corporate Trusteed contract, any outstanding loan plus accrued interest.

Company — Refers to Equitable Financial Life Insurance Company of America ("Equitable America") or Equitable Financial Life Insurance Company ("Equitable Financial"). The terms "we", "us", and "our" are also used to identify the issuing Company. Equitable America does not do business or issue contracts in the state of New York. Generally, Equitable America will issue contracts in all states except New York and Equitable Financial will issue contracts in New York. However, if any selling agent is an Equitable Advisors financial professional who has a business address in the state of New York, the issuing Company will be Equitable Financial, even if the contract is issued in a state other than New York.

Contract date — The "contract date" is the effective date of the contract. This usually is the business day we receive the properly completed and signed application, along with any other required documents, and your initial contribution. Your contract date will be shown in your contract.

Contract date anniversary — The end of each 12-month period is your "contract date anniversary." For example, if your contract date is May 1st, your contract date anniversary is April 30th.

Contract year — The "contract year" is the 12-month period beginning on your contract date and each 12-month period after that date.

Contributions — The employer sponsoring the Plan makes payments to us that we call "contributions." We can refuse to accept any application or contribution from you or your employer at any time, including after you purchase the contract.

Fixed Maturity Options Non-Unitized Separate Account — Separate Account No. 48A is a non-unitized separate account of Equitable Financial Life Insurance Company of America established under Arizona Insurance Law and Separate Account No. 48 is a non-unitized separate account of Equitable Financial Life Insurance Company established under New York Insurance Law.

Guaranteed interest option — The guaranteed interest option is part of our general account and pays interest at guaranteed rates. We assign an interest rate to each amount allocated to the guaranteed interest option. This rate is guaranteed for a specified period. Therefore, different interest rates may apply to different amounts in the guaranteed interest option.

Index — An Index used to determine the Segment Rate of Return for a Segment. We currently offer Segment Types based on the performance of the S&P 500 Price Return Index, the Russell 2000® Price Return Index and the MSCI EAFE Price Return Index. In the future, we may offer Segment Types based on other indices.

Index Performance Rate — For a Segment, the percentage change in the value of the related Index from the Segment Start Date to the Segment Maturity Date. The Index Performance Rate may be positive or negative.

Interim Value Transaction — Any transaction that causes account value to leave a Segment between the Segment Start Date and the Segment Maturity Date. Interim value transactions include (1) a death claim by your beneficiary received in good order; (2) a withdrawal (including a systematic withdrawal or a required minimum distribution) or loan; (3) if you surrender or annuitize your contract; (4) deducting account value to pay fees; or (5) if you cancel your contract and return it to us for a refund within your state's "free look" period.

Maturity date — The contract's "maturity date" is generally the contract date anniversary that follows the annuitant's 95th birthday.

Performance Cap Rate — The highest Index Performance Rate that can be used to calculate the Segment Rate of Return on the Segment Maturity Date. The Performance Cap Rate is not an annual rate of return. The Performance Cap Rate is a limit on gains.

#### 5

------

Performance Cap Threshold — A minimum rate you may specify as a participation requirement that the Performance Cap Rate for a new Segment must equal or exceed in order for amounts to be transferred from a Segment Holding Account into a new Segment.

SEC — Securities and Exchange Commission.

Segment — An investment option we establish with a specific Index, Segment Duration, Segment Buffer, Segment Maturity Date and Performance Cap Rate.

Segment Buffer — The portion of any negative Index Performance Rate that we absorb on a Segment Maturity Date for a particular Segment. Any percentage decline in a Segment's Index Performance Rate in excess of the Segment Buffer reduces your Segment Maturity Value. We currently offer Segment Buffers of -10% and -20%.

Segment Business Day — A business day that all indices underlying Segments available for similar investment options available under all our variable annuity contracts are scheduled to be open and to publish prices. A scheduled holiday for any one index disqualifies that day from being scheduled as a Segment Business Day for all Segments. We use Segment Business Days in this manner so that, based on published holiday schedules, we mature all Segments on the same day and start all new Segments on a subsequent day.

To obtain currently scheduled Segment Start Dates and Segment Maturity Dates, please visit www.equitable.com/equivestsio.

This design, among other things, facilitates the roll over of maturing Segment Investments into new Segments. It is possible that due to emergency conditions, an Index cannot provide a price on a day that was scheduled to be a Segment Business Day. If the NYSE experiences an emergency close and cannot publish any prices, we cannot mature or start any Segments.

Segment Duration — The period from the Segment Start Date to the Segment Maturity Date. We currently offer Segment Durations of one year, three years or five years.

Segment Holding Account — An account that holds all contributions and transfers allocated to the Segment Type pending investment in a Segment. The Segment Holding Account is part of the EQ/Money Market variable investment option. If we were to offer different Segment Types in the future, there would be a Segment Holding Account for each Segment Type.

Segment Interim Value — The value of your investment in a Segment prior to the Segment Maturity Date.

Segment Investment — The amount transferred to a Segment on its Segment Start Date, as adjusted for any withdrawals and charges from that Segment.

Segment Maturity Date — The Segment Business Day on which a Segment ends. This is generally the first Segment Business Day occurring after the 13th of the same month as the Segment Start Date in the calendar year in which the Segment Duration ends.

Segment Maturity Date Requirement — You will not be invested in a Segment if the Segment Maturity Date is later than your EQUI-VEST<sup>®</sup> contract maturity date.

Segment Maturity Value — The value of your investment in a Segment on the Segment Maturity Date.

Segment Participation Requirements — The requirements that must be met before we transfer amounts from a Segment Holding Account to a new Segment on a Segment Start Date.

Segment Rate of Return — If the Index Performance Rate is positive, then the Segment Rate of Return is a rate equal to the Index Performance Rate, but not more than the Performance Cap Rate. If the Index Performance Rate is negative, but declines by a percentage less than or equal to the Segment Buffer, then the Segment Rate of Return is 0%. If the Index Performance Rate is negative, and declines by more than the Segment Buffer, then the Segment Rate of Return is negative, but will not reflect the first -10% or -20% of downside performance, depending on the Segment Buffer applicable to that Segment.

Segment Return Amount — Equals the Segment Investment multiplied by the Segment Rate of Return.

Segment Start Date — The Segment Business Day on which a new Segment is established. This is generally the second Segment Business Day occurring after the 13th of each month.

Segment Type — Comprises all Segments having the same Index, Segment Duration, and Segment Buffer. Each Segment Type has a corresponding Segment Holding Account.

Separate Account — Separate Account A and Variable Account AA, separate accounts established and registered as unit investment trusts under the Investment Company Act of 1940, as amended, to which contributions under the contracts may be allocated.

Structured Investment Option — The Structured Investment Option or "SIO" permits you to invest in one or more "Segments", each of which provides performance tied to the performance of an index, and participate in the performance of that index.

Structured Investment Option Non-Unitized Separate Account — Separate Account No. 69A is a non-unitized separate account of Equitable Financial Life Insurance Company of America established under Arizona Insurance Law and Separate Account No. 69 is a non-unitized separate account of Equitable Financial Life Insurance Company established under New York Insurance Law.

Trusteed contracts — Fund defined contribution "HR-10" or "Keogh" plans of employers who are sole proprietorships, partnerships, or business trusts, or plans of corporations, including non-profit organizations and states or local governmental entities.

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To make this prospectus easier to read, we sometimes use different words than in the contract or supplemental materials. This is illustrated below. Although we do use different words, they have the same meaning in this prospectus as in the contract or supplemental materials. Your financial professional can provide further explanation about your contract.

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| Prospectus | Contract or Supplemental Materials |
| fixed maturity options | Guarantee Periods or Fixed Maturity Accounts |
| variable investment options | Investment Funds or Investment Divisions |
| account value | Annuity Account Value |
| rate to maturity | Guaranteed Rates |
| guaranteed interest option | Guaranteed Interest Account |
| unit | Accumulation unit |
| unit value | Accumulation unit value |

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In this prospectus, we use a "series" number when necessary to identify a particular contract. We discuss four series of contracts. Once you have purchased a contract you can identify the EQUI-VEST® series you have by referring to your confirmation notice, or you may contact your financial professional, or you may call our toll-free number. The series designations are as follows:

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|:---|:---|
| TSA, SEP, EDC, Annuitant-Owned HR-10 and Trusteed contracts. | series 100<br>This series is no longer available for new purchasers except in NJ and NY for Trusteed. |
| TSA, EDC, Annuitant-Owned HR-10, Trusteed, SEP and SARSEP contracts. | series 200<br>This series is available for new purchasers of Trusteed and Annuitant-Owned HR-10 contracts in all states except in NY and NJ. Also available for SEP and SARSEP contracts in MD, OR and WA.<br>This series is available for TSA and EDC to issue contracts to new participants in existing units for certain plans in a limited number of states. |
| SEP and SARSEP contracts in all states except in MD, OR and WA. | series 300 |
| SIMPLE IRA contract approved in all states except OR, PA and PR. | series 400 |

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Overview of the contract

#### Purpose of the Contract
The contract is designed to help you accumulate assets through investments in underlying Portfolios, guaranteed interest option, fixed maturity options and the SIO during the accumulation phase. It can provide or supplement your retirement income by providing a stream of income payments during the annuity phase. It also provides a death benefit to protect your beneficiaries. The contract may be appropriate if you have a long-term investment horizon. It is not intended for people who may need to access invested funds within a short-term timeframe or frequently, or who intend to engage in frequent transfers of the underlying Portfolios or Segments.

#### Phases of the Contract
The contract has two phases: an accumulation (savings) phase and an income (annuity) phase.

#### Accumulation (Savings) Phase
During the accumulation phase, you can allocate your contributions to one or more of the available investment options, which include:

&nbsp;&nbsp;&nbsp;&nbsp;• Variable investment options;

&nbsp;&nbsp;&nbsp;&nbsp;• Guaranteed interest option;

&nbsp;&nbsp;&nbsp;&nbsp;• Fixed maturity options;

&nbsp;&nbsp;&nbsp;&nbsp;• Segments of the SIO which are index-linked investment options (For Series 100 and Series 200 TSA and EDC contracts only);

&nbsp;&nbsp;&nbsp;&nbsp;• Rebalancing and Dollar Cost Averaging options; and

&nbsp;&nbsp;&nbsp;&nbsp;• Access to the Optional Semester Strategies program (For Series 100 and Series 200 TSA and EDC contracts only).

We will credit positive or negative interest to amounts allocated to a Segment of the SIO on the Segment Maturity Date based, in part, on the performance of the applicable Index from the Segment Start Date to the Segment Maturity Date. You could lose a significant amount of money if the external index declines in value. Each Segment uses a Performance Cap Rate to limit upside performance and a Segment Buffer to limit downside performance.

We limit the negative Index Performance Rate used in calculating the Segment Rate of Return of a Segment on the Segment Maturity Date by applying the Segment Buffer to absorb negative Index Performance up to the amount of the Segment Buffer. The Segment Buffer is the maximum amount of negative interest we will assume. We will credit any additional negative interest in excess of the Segment Buffer. You could lose as much as 80% (for Segments

with a -20% Segment Buffer) to 90% (for Segments with a -10% Segment Buffer) of your principal and previously credited interest due to negative index performance at Segment maturity, depending on the Segment Buffer applicable to the Segment in which you invest. The cumulative loss over the life of the contract could be much greater. There is a risk of a substantial loss of your principal and previously credited interest if the index declines because you agree to absorb all losses to the extent they exceed the applicable Segment Buffer. For example, if the Index Performance Rate is - 25% and the Segment Buffer is - 10%, the Segment Rate of Return that we credit would be - 15% (the amount that the Index Performance Rate exceeds the Segment Buffer) on the Segment Maturity Date, meaning that your Segment Maturity Value will show a 15% decrease from your Segment Investment.

We limit the positive Index Performance Rate used in calculating the Segment Rate of Return of a Segment on the Segment Maturity Date by applying the Performance Cap Rate to limit Index Performance to no more than the amount of the Performance Cap Rate. For example, if the Index Performance Rate is 12% and the Performance Cap Rate is 4%, the Segment Rate of Return that we credit would be 4% (the lesser of the Index Performance Rate and the Performance Cap Rate) on the Segment Maturity Date, meaning that your Segment Maturity Value will show a 4% increase from your Segment Investment. We will not establish a Performance Cap Rate below 4%, 12%, and 20% for a 1, 3, and 5-year Segment, respectively. See Appendix: "State contract availability and/or variations of certain features and benefits" for more information on state variations.

**We may change the Indices and/or Segment Options in the future but we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss. In the future, we may offer other Segment Options that do not provide any downside protection which would mean there is a risk of loss of the entire amount invested.** 

#### For additional information about each investment option see Appendix: "Investment options available under the contract".

#### Income (Annuity) Phase
You enter the income phase when you annuitize your contract. During the income phase, you will receive a stream of fixed income payments for the annuity payout period of time you elect. You can elect to receive annuity payments (1) for life; (2) for life with a certain minimum number of payments; (3) for life with a certain minimum number of payments to the beneficiary upon the death of the annuitant; or (4) for life

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with a certain amount of payment. Please note that when you annuitize, your investments are converted to income payments and you will no longer be able to make any additional withdrawals from your contract. All accumulation phase benefits, including any death benefit, terminate upon annuitization and the contract has a maximum annuity commencement date.

#### Contract Features
The contract provides for the accumulation of retirement savings and income. The contract offers income, death benefit protection and offers various payout options.

#### Death Benefit
Your contract provides a minimum death benefit that pays your beneficiaries an amount equal to at least your contributions less adjusted withdrawals, outstanding loan balances and accrued interest.

#### Rebalancing and Dollar Cost Averaging
You can elect to have your account value automatically rebalanced at no additional charge. We offer two rebalancing programs that you can use to automatically reallocate your value among your variable investment options and the guaranteed interest option. You can also elect to allocate your investments using a dollar cost averaging program at no additional charge. Generally, you may not elect both a dollar cost averaging program and a rebalancing option.

#### Access to Your Money
During the accumulation phase you can take withdrawals from your contract. Withdrawals will reduce your account value, be subject to the Segment Interim Value calculation, and may be subject to withdrawal charges, adjustment for Segment Interim Values, and income taxes, as well a tax penalty. Withdrawals may also reduce your death benefit (possibly on a greater than dollar-for-dollar basis).

#### Contract Loans
Depending on the terms of your contract, you may be permitted to take loans from your account value. If you take a loan we charge interest on the loan.

#### Contract Adjustments
We use the Segment Interim Values for your Segments of the SIO if you have an Interim Value Transaction. These withdrawals may also be subject to withdrawal charges, taxes, and possible tax penalties. This amount may be less than the amount invested and may be less than the amount you would receive had you held the investment until maturity. The Segment Interim Value will generally be negatively affected by increases in the expected volatility of index prices, interest rate increases, and by poor market performance. All other factors being equal, the Segment Interim Value would be lower the earlier a withdrawal or surrender is made during a Segment. Also, for all contracts

using a Performance Cap Rate limiting factor, participation in upside performance for early withdrawals is pro-rated based on the period those amounts were invested in a Segment. This means you participate to a lesser extent in upside performance the earlier you take a withdrawal.

If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment, which will increase or decrease any fixed maturity amount you have in that fixed maturity option. The amount of the adjustment will depend on two factors:

&nbsp;&nbsp;&nbsp;&nbsp;(a) the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and

&nbsp;&nbsp;&nbsp;&nbsp;(b) the length of time remaining until the maturity date.

In general, if interest rates rise from the time that you originally allocate an amount to a fixed maturity option to the time that you take a withdrawal, the market value adjustment will be negative. Likewise, if interest rates drop at the end of that time, the market value adjustment will be positive. Also, the amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date. Therefore, it is possible that the market value adjustment could greatly reduce your value in the fixed maturity options, particularly in the fixed maturity options with later maturity dates.

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Important information you should consider about the contract

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| FEES, EXPENSES, AND ADJUSTMENTS | FEES, EXPENSES, AND ADJUSTMENTS |
| Are There Charges or Adjustments for Early Withdrawals? | Yes. If you surrender your contract, apply your cash value to a non-life contingent annuity payment option, or withdraw money from the contract within 12 years following your last contribution, you will be assessed a withdrawal charge of up to 6% of account value withdrawn or contributions withdrawn. For example, if you make a withdrawal in the first year, you could pay a withdrawal charge of up to $6,000 on a $100,000 investment. This loss will be greater if there is a negative interim value adjustment, negative market value adjustment, and/or if you have to pay taxes or tax penalties.<br>There is a Segment Interim Value adjustment for amounts removed from a Segment of the SIO before Segment maturity and because the end-of-term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios. For example, if you allocate $100,000 to a Segment with a 3-year Segment Duration and later withdraw the entire amount before the 3 years have elapsed, you could lose up to $100,000 of your investment. This loss may be greater if you also have to pay a withdrawal charge, and/or if you have to pay taxes or tax penalties. We use the Segment Interim Values for your Segments of the SIO if you have an Interim Value Transaction.<br>If amounts are removed from a fixed maturity option before the maturity date, there will be a market value adjustment which could greatly reduce the value in your fixed maturity option theoretically by up to 100% in extreme situations. For example, if you allocate $100,000 to a fixed maturity option and later withdraw the entire amount before the maturity date, you could lose up to $100,000 of your investment. This loss may be greater if you also have to pay a withdrawal charge, taxes and tax penalties. A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date.<br>For additional information about the charges for surrenders and early withdrawals see "Withdrawal charge" in "Charges under the contracts" under "Charges, expenses, and adjustments" in this prospectus. |
| Are There Transaction Charges? | Yes. In addition to withdrawal charges, interim value adjustments and market value adjustments, you may also be charged for other transactions including loans and for special requests such as wire transfers, express mail, duplicate contracts, preparing checks or, third-party transfers or exchanges.<br>For additional information about transaction charges see "Charges under the contracts" in "Charges, expenses, and adjustments" in this prospectus. |

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| Are There Ongoing Fees and Expenses? | Yes. The contract provides for different ongoing fees and expenses. The table below describes the fees and expenses that you may pay each year, depending on the investment options and optional benefits you choose. Please refer to your contract specifications page of your certificate for information about the specific fees you will pay each year based on the investment options you have elected. There is an implicit ongoing fee associated with Segments because the amount you can earn on a Segment is limited by us by the Segment's Performance Cap Rate. The Performance Cap Rate may cause your returns under the Segment to be lower than the Index's returns. In return for accepting this limit on Index gains, you receive some protection from Index losses through the Segment Buffer. The implicit ongoing fee from the Performance Cap Rate is not reflected in the tables below. | Yes. The contract provides for different ongoing fees and expenses. The table below describes the fees and expenses that you may pay each year, depending on the investment options and optional benefits you choose. Please refer to your contract specifications page of your certificate for information about the specific fees you will pay each year based on the investment options you have elected. There is an implicit ongoing fee associated with Segments because the amount you can earn on a Segment is limited by us by the Segment's Performance Cap Rate. The Performance Cap Rate may cause your returns under the Segment to be lower than the Index's returns. In return for accepting this limit on Index gains, you receive some protection from Index losses through the Segment Buffer. The implicit ongoing fee from the Performance Cap Rate is not reflected in the tables below. | Yes. The contract provides for different ongoing fees and expenses. The table below describes the fees and expenses that you may pay each year, depending on the investment options and optional benefits you choose. Please refer to your contract specifications page of your certificate for information about the specific fees you will pay each year based on the investment options you have elected. There is an implicit ongoing fee associated with Segments because the amount you can earn on a Segment is limited by us by the Segment's Performance Cap Rate. The Performance Cap Rate may cause your returns under the Segment to be lower than the Index's returns. In return for accepting this limit on Index gains, you receive some protection from Index losses through the Segment Buffer. The implicit ongoing fee from the Performance Cap Rate is not reflected in the tables below. |
|  | **Annual Fee** | Minimum | Maximum |
|  | Base Contracts<sup>(1)</sup> | 0.50% | 2.00% |
|  | Portfolio Company fees and expenses<sup>(2)</sup> | 0.54% | 3.04% |
|  | (1) Expressed as an annual percent of daily net assets in the variable investment options.<br>(2) Expressed as an annual percentage of daily net assets in the Portfolio. This range is for the year ended December 31, 2025 and could change from year to year. | (1) Expressed as an annual percent of daily net assets in the variable investment options.<br>(2) Expressed as an annual percentage of daily net assets in the Portfolio. This range is for the year ended December 31, 2025 and could change from year to year. | (1) Expressed as an annual percent of daily net assets in the variable investment options.<br>(2) Expressed as an annual percentage of daily net assets in the Portfolio. This range is for the year ended December 31, 2025 and could change from year to year. |

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| <br>Because your contract is customizable, the choices you make affect how much you will pay. To help you understand the cost of owning your contract, the following table shows the lowest and highest cost you could pay each year, based on current charges. This estimate assumes that you do not take withdrawals from the contract, which could add withdrawal charges, interim value adjustments and market value adjustments that substantially increase costs. | <br>Because your contract is customizable, the choices you make affect how much you will pay. To help you understand the cost of owning your contract, the following table shows the lowest and highest cost you could pay each year, based on current charges. This estimate assumes that you do not take withdrawals from the contract, which could add withdrawal charges, interim value adjustments and market value adjustments that substantially increase costs. |
| **Lowest Annual Cost**<br>**$1,737** | **Highest Annual Cost** <br>**$4,038** |
| Assumes:<br>• Investment of $100,000<br>• 5% annual appreciation<br>• Least expensive combination of contract and Portfolio fees and expenses<br>• No optional benefits<br>• No sales charges<br>• No additional contributions, transfers, loans or withdrawals<br>• No contract adjustments | Assumes:<br>• Investment of $100,000<br>• 5% annual appreciation<br>• Most expensive combination of contract (Series 400), optional benefits and Portfolio fees and expenses<br>• No sales charges<br>• No additional contributions, transfers, loans or withdrawals<br>• No contract adjustments |
| For additional information about ongoing fees and expenses see "Fee table" in this prospectus. | For additional information about ongoing fees and expenses see "Fee table" in this prospectus. |

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| RISKS | RISKS |
| Is There a Risk of Loss from Poor Performance? | Yes. The contract is subject to the risk of loss. You could lose some or all of your account value, depending on the investment options you choose.<br>The return on the Segments of the SIO may be negative and there is a risk of substantial loss of your principal and previously credited interest due to negative index performance because you agree to absorb all losses to the extent they exceed the Segment Buffer. You could lose as much as 80% (for Segments with a -20% Segment Buffer) to 90% (for Segments with a -10% Segment Buffer) of your principal and previously credited interest due to negative index performance at Segment maturity, depending on the Segment Buffer applicable to the Segment in which you invest. The cumulative loss over the life of the contract could be much greater. We may change the Indices and/or Segment Options in the future but we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss. In the future, we may offer other Segment Options that do not provide any downside protection which would mean there is a risk of loss of the entire amount invested.<br>For additional information about the risk of loss see "Principal risks of investing in the contract" in this prospectus. |
| Is this a Short-Term Investment? | No. The contract is not a short-term investment and is not appropriate for an investor who needs ready access to cash because the contract is designed to provide for the accumulation of retirement savings and income on a long-term basis. As such, you should not use the contract as a short-term investment or savings vehicle. A withdrawal charge may apply in certain circumstances and any withdrawals may also be subject to federal and state income taxes and tax penalties. Withdrawals from a Segment of the SIO or a fixed maturity option prior to maturity may result in an interim value adjustment or market value adjustment, respectively. Amounts removed from a Segment prior to the Segment Maturity Date will not receive Index interest, and may result in a negative Segment Interim Value adjustment which could reduce the Segment Investment by significantly more than the amount withdrawn. Likewise, amounts removed from a fixed maturity option will not receive credited interest, and may result in a negative market value adjustment which could be significantly greater than the amount withdrawn. Contract value in a Segment will be reallocated at Segment Maturity according to your instructions. If you have not provided us with maturity instructions, the Segment Maturity Value will be transferred to the Segment Holding Account. Your Segment Maturity Value would then be transferred from that Segment Holding Account into the next Segment on the Segment Start Date. If the next Segment to be created would not meet the Segment Maturity Date Requirement or the Segment Type has been terminated, we will instead transfer your Segment Maturity Value to the EQ/Money Market variable investment option. Alternatively, if you designate a Performance Cap Threshold that is not met on the next Segment Start Date or if the Segment Type has been suspended, your Segment Maturity Value will remain in the Segment Holding Account. If you are impacted by these delays, you may transfer your Segment Maturity Value out of the Segment Holding Account into any other investment options available under your EQUI-VEST® contract at any time before the next month's Segment Start Date.<br>For additional information about the investment profile of the contract see "Fee table" in this prospectus. |

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| What Are the Risks Associated with the Investment Options? | An investment in the contract is subject to the risk of poor investment performance and can vary depending on the performance of the investment options available under the contract, (e.g., the Portfolios) or Segment of the SIO. Each investment option, including the guaranteed interest option and fixed maturity options, has its own unique risks. You should review the investment options before making an investment decision.<br>For investments in a Segment of the SIO, the Performance Cap Rate will limit positive Index performance (e.g., limited upside). For example, if the Index Performance Rate is 10% and the Performance Cap Rate is 7%, we will credit 7% on the Segment Maturity Date assuming there are no fees or charges assessed. This may result in you earning less than the Index Return.<br>The Segment Buffer will limit negative returns (e.g., limited protection in the case of market decline). The Segment Buffer is the maximum amount of negative interest we will assume and we will credit any negative interest in excess of the Segment Buffer which means you bear all loss that exceeds the Segment Buffer. For example, if the Index Performance Rate is -25% and the Segment Buffer is -10%, we will credit -15% on the Segment Maturity Date assuming there are no fees or charges assessed.<br>Each Index is a "price return index," not a "total return index," and therefore does not reflect dividends paid on the securities composing the Index. This will reduce the Index return and will cause the Index to underperform a direct investment in the securities composing the Index.<br>For additional information about the risks associated with investment options see "Fixed investment options", "Guaranteed interest option" and "Portfolios of the Trusts" in "Purchasing the contract" in the prospectus, as well as, "Risks associated with the variable investment options", "Risks associated with the Structured Investment Option," and "Risks associated with the fixed maturity options" in "Principal Risks of investing in the contract." See also Appendix: "Investment options available under the contract" in this prospectus. |

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| What Are the Risks Related to the Insurance Company? | An investment in the contract is subject to the risks related to the Company. The Company is solely responsible to the contract owner for the contract's account value and the optional benefits. The general obligations, including the guaranteed interest option, fixed maturity options, SIO, and any optional benefits under the contract are supported by our general account and are subject to our claims paying ability. An owner should look solely to our financial strength for our claims-paying ability. More information about the Company, including our financial strength ratings, may be obtained at www.equitable.com/about-us/financial-strength-ratings.<br>For additional information about insurance company risks see "About the general account" in "More information" in this prospectus. |

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RESTRICTIONS

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| Are There Restrictions on the Investment Options? | Yes. We may, at any time, exercise our rights to limit or terminate your contributions, allocations and transfers to any of the variable investment options and to limit the number of variable investment options which you may select. Such rights include, among others, removing or substituting the Portfolios, combining any two or more variable investment options and transferring the account value from any variable investment option to another variable investment option.<br>There are limits on contributions and transfers into and out of the guaranteed interest option, and restrictions or limitations with the DCA programs. See "Allocating your contributions" in "Purchasing the contract" and "Transferring your account value" in "Transferring your money among investment options" in this prospectus for more information.<br>For more information see "About the Separate Account" in "More information" in this prospectus.<br>We determine the Performance Cap Rate for each SIO Segment on the Segment Start Date. You will not know the rate in advance. Prior to the Segment Start Date, you may elect a Performance Cap Threshold. The threshold represents the minimum Performance Cap Rate you find acceptable for a particular Segment. If we declare a cap that is lower than the threshold you specify, you will not be invested in that Segment and your account value will remain in that Segment Holding Account until the next available Segment for which your threshold is met or you provide us with alternative instructions. |

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|  | <br> You cannot transfer out of an SIO Segment prior to its maturity to another investment option. You can only make withdrawals out of a Segment or surrender your EQUI-VEST<sup>®</sup> contract. The amount you would receive would be calculated using the formula for the Segment Interim Value.<br>We may not offer new SIO Segments. Therefore, a Segment may not be available for you to transfer your Segment Maturity Value into after the Segment Maturity Date. We have the right to substitute an alternative index prior to Segment Maturity if the publication of the Index is discontinued or at our sole discretion we determine that our use of the Index should be discontinued or if the calculation of the Index is substantially changed. If we substitute an index for an existing Segment, we would not change the Segment Buffer or Performance Cap Rate. We would attempt to choose a substitute index that has a similar investment objective and risk profile to the replaced index.<br>We will not accept allocations to a fixed maturity option if on the date the contribution or transfer is to be applied the rate to maturity is 3%. This means that at points in time there may be no fixed maturity options available. You can allocate your contributions to one or more of these fixed maturity options. However, you may not allocate more than one contribution to any one fixed maturity option.<br>Contributions and transfers into and out of the guaranteed interest option are limited.<br>**If you elect to pay the advisory fee from your account value, then these deductions will, among other things, reduce the account value and may be subject to federal and state income taxes and a 10% federal penalty tax.**<br>For additional information about restrictions on investment options, see "Portfolios of the Trusts", "Structured Investment Options", "Guaranteed Interest Option" and "Fixed maturity options" in "Purchasing the contract" and "Transferring your money among investment options" in this prospectus. |
| Are There Any Restrictions on Contract Benefits? | Yes. At any time, we have the right to limit or terminate your contributions, allocations and transfers to any of the investment options.<br>The standard and optional death benefits offered with the contract are available only at contract purchase. Withdrawals could significantly reduce or terminate the death benefit.<br>Not all employer plans will offer loans. Loans are subject to restrictions under federal tax rules and ERISA. Automated transfer programs, including dollar cost averaging and asset rebalancing, are not available if you elect Semester Strategies for Series 100 and Series 200 TSA and EDC contracts only.<br>For additional information about the optional benefits see "How you can purchase and contribute to your contract" in "Purchasing the Contract" and "Benefits available under the contract" in this prospectus. |
| TAXES | TAXES |
| What are the Contract's Tax Implications? | You should consult with a tax professional to determine the tax implications of an investment in, and payments received under, the contract. There is no additional tax benefit to you if the contract is purchased through a tax-qualified plan or individual retirement account (IRA). Withdrawals will be subject to ordinary income tax and may be subject to tax penalties. Generally, you are not taxed until you make a withdrawal from the contract.<br>For more information, see "Tax information" in this prospectus. |
| CONFLICTS OF INTEREST | CONFLICTS OF INTEREST |
| How are Investment Professionals Compensated? | Some financial professionals may receive compensation for selling the contract to you, both in the form of commissions or in the form of contribution-based compensation. Financial professionals may also receive additional compensation for enhanced marketing opportunities and other services (commonly referred to as "marketing allowances"). This conflict of interest may influence the financial professional to recommend this contract over another investment.<br>For additional information about compensation to financial professionals see "Distribution of the contracts" in "More information" in this prospectus. |

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| CONFLICTS OF INTEREST | CONFLICTS OF INTEREST |
| Should I Exchange My Contract? | Some financial professionals may have a financial incentive to offer a new contract in place of the one you already own. You should only exchange your contract if you determine, after comparing the features, fees, and risks of both contracts, as well as any fees or penalties to terminate your existing contract, that it is preferable to purchase the new contract rather than continue to own your existing contract.<br>For additional information about exchanges see "Charge for third-party transfer or exchange" in "Charges, expenses, and adjustments" in this prospectus. |

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Fee table

The following tables describe the fees, expenses, and adjustments that you will pay when buying, owning, and surrendering, or making withdrawals from an investment option or from the contract. Please refer to your contract specifications page for information about the specific fees you will pay each year based on the investment options you have elected.

The first table describes fees and expenses that you will pay at the time that you buy the contract, surrender the contract, make certain withdrawals from an investment option or from the contract, or transfer account value between investment options. Charges designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state, may also apply.

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| &nbsp;&nbsp;**Transaction Expenses** | &nbsp;&nbsp;**Transaction Expenses** |
| Sales Load Imposed on Purchases (as a percentage of purchase payments) |  |
| Withdrawal Charge (as a percentage of contributions withdrawn)<sup>(1)</sup> | 6.00% |
| Net Loan Interest Charge<sup>(2)</sup> (Applicable to TSA, governmental employer EDC and Corporate Trusted contracts only) | 2.00% |
| Transfer Fee |  |
| Third Party Transfer or Exchange Fee<sup>(3)</sup> | $65 |
| Special Service Charges<sup>(4)</sup> | $90 |

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(1) The charge percentage is deducted upon a withdrawal of amounts in excess of the 10% free withdrawal amount. Important exceptions and limitations may eliminate or reduce this charge. For a complete description of withdrawal charges, please see "Withdrawal Charge" in "Charges, expenses, and adjustments" in this prospectus. For certain contracts issued in New York, a different maximum withdrawal charge may apply. See Appendix: "State contract availability and/or variations of certain features and benefits" in the prospectus for more information.

(2) In no event will the net loan interest charge exceed 2.00%. We charge interest on loans under your contract but also credit you interest on your loan reserve account. Our net loan interest charge is determined by the excess between the interest rate we charge over the interest rate we credit. See "Loans under TSA, governmental employer EDC and Corporate Trusteed contracts" under "Accessing your money" in the prospectus for more information on how the loan interest is calculated and for restrictions that may apply.

(3) This charge will never exceed 2% of the amount disbursed or transferred.

(4) Unless you specify otherwise, this charge will be deducted from the amount you request. Special service charges include (1) express mail charge; and (2) wire transfer charge. The current maximum charge for each service is $90. We may discontinue these services at any time.

The next table describes the adjustments, in addition to any transaction expenses, that apply if all or a portion of the account value is removed from an investment option or from the contract before the expiration of a specified period.

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| | |
|:---|:---|
| Adjustments |  |
| SIO Segment Maximum Potential Loss Due to Segment Interim Value adjustment (as a percentage of Account value invested in the Segment on the Segment Start Date)<sup>(1)</sup> | 100%<sup>(2)</sup> |
| Fixed Maturity Option Maximum Potential Loss Due to Market Value Adjustment (as a percentage of Account value withdrawn from the Fixed Maturity Option)<sup>(3)</sup> | 100% |

---

(1) We use the Segment Interim Values for your Segments of the SIO if you have an Interim Value Transaction. The actual amount of the Segment Interim Value calculation is determined by a formula that depends on, among other things, the Segment Buffer and how the Index has performed since the Segment Start Date. The maximum loss would occur if there is a total distribution for a Segment at a time when the Index price has declined to zero. If you surrender or cancel your variable annuity contract, die, transfer or make a withdrawal from a Segment before the Segment Maturity Date, the Segment Buffer will not necessarily apply to the extent it would on the Segment Maturity Date, and any upside performance will be limited to a percentage lower than the Performance Cap Rate. See "Structured Investment Option" under "Purchasing the contract" for more information.

(2) Because the end-of-term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios.

(3) A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date. The actual amount of the Market Value Adjustment is determined by a formula that depends on, among other things, the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and the length of time remaining until the maturity date. It is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios. In general, the maximum loss would occur if there is a total distribution for a fixed maturity option a significant time prior to the maturity date and interest rates have risen dramatically from the time that you originally allocate an amount to the fixed maturity option to the time that you take the withdrawal. See "Fixed maturity options" under "Purchasing the contract" for more information.

#### 15

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The next table describes the fees and expenses that you will pay each year during the time that you own the contract (not including Portfolio fees and expenses).

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| | |
|:---|:---|
| &nbsp;&nbsp;**Annual Contract Expenses** |  |
| Annual Administrative Charge<sup>(1)</sup> | $65 |
| Base Contract Expenses<sup>(2)</sup> (as a percentage of daily net assets in the variable investment options): | 2.00% |

---

(1) The annual administrative charge is deducted from your account value on each contract date anniversary. The current charge is $30. If the contract is surrendered or annuitized or a death benefit is paid on any date other than the contract date anniversary, we will deduct a pro rata portion of the administrative charge for that year. For series 300 and 400 contracts, during the first two contract years this charge, if it applies, is equal to the lesser of $30 or 2% of your account value, plus any amounts previously withdrawn during the contract year. Thereafter, the charge is $30 for each contract year. For series 100 and 200 contracts, the charge is equal to the lesser of $30 or 2% of your account value, plus any prior withdrawals during the contract year. We may discontinue these services at any time.

(2) The current Base Contract Expenses for Series 100 and 200 are: 1.40% for EQ/Common Stock and EQ/Money Market Options and 1.34% for all other investment options. For Series 300 the current charge is 1.34%. For Series 400 the current charge is 1.34%.

In addition to the fees described above, we limit the amount you can earn on a Segment of the SIO. This means your returns may be lower than the Index's returns. In return for accepting this limit on Index gains, you will receive some protection from Index losses.

The next item shows the minimum and maximum total operating expenses charged by the underlying Portfolios that you may pay periodically during the time that you own the contract. Expenses shown may change over time and may be higher or lower in the future. A complete list of Portfolios available under the contract, including their annual expenses, may be found at the back of this document. See "Appendix: Investment options available under the contract."

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Annual Portfolio Expenses** | Minimum | Maximum |
| Annual Portfolio Expenses prior to Expense Limitation Arrangement (expenses that are deducted from Portfolio assets including management fees, 12b-1 fees, service fees, and other expenses)<sup>\*</sup> | 0.54% | 3.04% |

---

\* "Annual Portfolio Expenses" may be based, in part, on estimated amounts of such expenses. The expenses listed are for the year ended December 31, 2025. 

#### 16

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#### Examples
These Examples are intended to help you compare the cost of investing in the variable investment options with the cost of investing in other annuity contracts that offer variable investment options. The costs include transaction expenses, annual contract expenses, and annual Portfolio expenses.

These Examples assume all account value is allocated to the variable investment options. The examples do not reflect interim value adjustments or market value adjustments. Your costs could differ from those shown below if you invest in Segments of the SIO or the fixed maturity options.

These Examples assume that you invest $100,000 in the variable investment options for the time periods indicated. The Examples also assume that your investment has a 5% return each year and assumes the most expensive combination of annual Portfolio expenses.

Although your actual costs may be higher or lower, based on these assumptions, your costs would be:

EQUI-VEST® series 100 and 200 contracts — For TSA, University TSA, SEP, SARSEP, EDC and Annuitant-Owned HR-10 contracts:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize (under a non-life<br>option) at the end of the applicable time period | If you surrender your contract or annuitize (under a non-life<br>option) at the end of the applicable time period | If you surrender your contract or annuitize (under a non-life<br>option) at the end of the applicable time period | If you surrender your contract or annuitize (under a non-life<br>option) at the end of the applicable time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10170 | $19744 | $29365 | $50856 | $4757 | $14304 | $23899 | $48090 |

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#### EQUI-VEST series 200 Trusteed contracts

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10170 | $19744 | $29365 | $48090 | $4757 | $14304 | $23899 | $48090 |

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EQUI-VEST® series 300 contracts

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10031 | $19346 | $28734 | $46913 | $4610 | $13883 | $23228 | $46913 |

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EQUI-VEST® series 400 contracts

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you surrender your contract or annuitize (under a<br>non-life option) at the end of the applicable<br>time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10676 | $21183 | $31628 | $52230 | $5292 | $15830 | $26306 | $52230 |

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#### 17

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The Company

Equitable America is an Arizona stock life insurance corporation organized in 1969 with an administrative office located at 8501 IBM Drive, Suite 150-GR, Charlotte, NC 28262-4333. Equitable Financial is a New York stock life insurance corporation doing business since 1859 with its home office located at 1345 Avenue of the Americas, New York, NY 10105. We are indirect wholly owned subsidiaries of Equitable Holdings, Inc.

We are licensed to sell life insurance and annuities in all 50 states (except Equitable America is not licensed in the state of New York), the District of Columbia, Puerto Rico and the U.S. Virgin Islands. No other company has any legal responsibility to pay amounts that the Company owes under the contracts. The Company is solely responsible for paying all amounts owed to you under the contract, subject to our financial strength and claims-paying ability.

We rely on the exemption from the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934, as amended (the "1934 Act"), provided by Rule 12h-7 under the 1934 Act with respect to registered non-variable insurance contracts (such as index-linked investment options and fixed investment options subject to a market value adjustment) that we issue.

#### 18

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#### How to reach us
Please communicate with us at the mailing addresses listed below for the purposes described. You can also use our Equitable Client portal system to access information about your account and to complete certain requests through the Internet. Certain methods of contacting us, such as by telephone or electronically, may be unavailable or delayed. For example, our facsimile service may not be available at all times and/or we may be unavailable due to emergency closing. In addition, the level and type of service available may be restricted based on criteria established by us. In order to avoid delays in processing, please send your correspondence and check to the appropriate location, as follows:

#### For correspondence with checks:

#### For contributions sent by USPS:
Equitable

EQUI-VEST®

Unit Annuity Lock Box

P.O. Box 13463

Newark, NJ 07188-0463

#### For TSA, governmental employer EDC and Corporate Trusteed loan repayments sent by USPS:
Equitable

EQUI-VEST® Loan Repayments Lock Box

P.O. Box 13496

Newark, NJ 07188-0496

#### For checks sent through other couriers:
Equitable

EQUI-VEST Processing Office

8501 IBM Dr., Suite 150-GR

Charlotte, NC 28262-4333

#### For correspondence without checks:

#### For all other communications (e.g., requests for transfers, withdrawals, or required notices) sent by USPS:
Equitable

EQUI-VEST Processing Office

PO Box 1430

Charlotte, NC 28201-1430

#### For all other communications (e.g., requests for transfers, withdrawals, or required notices) sent through other couriers:
Equitable

EQUI-VEST Processing Office

8501 IBM Dr., Suite 150-GR

Charlotte, NC 28262-4333

Your correspondence will be picked up at the mailing address noted above and delivered to our processing office. Your correspondence, however, is not considered received by us until it is received at our processing office. Where this prospectus refers to the day when we receive a contribution, request, election, notice, transfer or any other transaction request from you, we mean the day on which that item (or the last thing necessary for us to process that item) arrives in

complete and proper form at our processing office or via the appropriate telephone or fax number if the item is a type we accept by those means. There are two main exceptions: if the item arrives (1) on a day that is not a business day or (2) after the close of a business day, then, in each case, we are deemed to have received that item on the next business day.

#### Reports we provide:
&nbsp;&nbsp;&nbsp;&nbsp;• confirmation notices of financial transactions such as when money is transferred into a Segment from a Segment Holding Account;

&nbsp;&nbsp;&nbsp;&nbsp;• Written confirmation of certain non-financial transactions such as when money is not transferred from a Segment Holding Account into a Segment on a Segment Start Date because the declared cap is less than the Performance Cap Threshold, if any; or because Segment maturity occurs after the contract maturity date; a Segment matures; when you change a Performance Cap Threshold; or when you change your current maturity instructions; and

&nbsp;&nbsp;&nbsp;&nbsp;• quarterly statements of your contract values as of the close of each calendar quarter.

As required, notices and statements will be sent by mail under certain circumstances. They are also available on Equitable Client portal.

For jointly owned contracts (if applicable), we provide reports to the primary joint owner's address on file.

#### Equitable Client portal and EQUI-VEST toll-free line:
Our Equitable Client portal is designed to provide information through the Internet. You can obtain information on:

&nbsp;&nbsp;&nbsp;&nbsp;• your current account value;

&nbsp;&nbsp;&nbsp;&nbsp;• your current allocation percentages;

&nbsp;&nbsp;&nbsp;&nbsp;• the number of units you have in the variable investment options;

&nbsp;&nbsp;&nbsp;&nbsp;• rates to maturity for fixed maturity options;

&nbsp;&nbsp;&nbsp;&nbsp;• the daily unit values for the variable investment options;

&nbsp;&nbsp;&nbsp;&nbsp;• the number of units you have in the Segment Holding Account;

&nbsp;&nbsp;&nbsp;&nbsp;• the daily unit values for the Segment Holding Account; and

&nbsp;&nbsp;&nbsp;&nbsp;• your Segment Interim Value.

You can also:

&nbsp;&nbsp;&nbsp;&nbsp;• transfer into and out of the Segment Holding Account;

&nbsp;&nbsp;&nbsp;&nbsp;• update your contribution allocations to the Segment Holding Account;

&nbsp;&nbsp;&nbsp;&nbsp;• obtain information on your Performance Cap Threshold;

&nbsp;&nbsp;&nbsp;&nbsp;• elect or change your Performance Cap Threshold;

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&nbsp;&nbsp;&nbsp;&nbsp;• change your Equitable Client portal password (through Online Account Access only);

&nbsp;&nbsp;&nbsp;&nbsp;• obtain information on your instructions on file for allocating the Segment Maturity Value on the Segment Maturity Date; and

&nbsp;&nbsp;&nbsp;&nbsp;• elect or change your Segment Maturity elections.

With your Equitable Client portal account you can expect:

&nbsp;&nbsp;&nbsp;&nbsp;• Account summary. View your account values, and select accounts for additional details.

&nbsp;&nbsp;&nbsp;&nbsp;• Messages and alerts. Stay up to date with messages on statement availability, investment options and important account information.

&nbsp;&nbsp;&nbsp;&nbsp;• Profile changes. Now it's even easier to keep your information current, such as your email address, street address and eDelivery preferences.

&nbsp;&nbsp;&nbsp;&nbsp;• Manage your account. Convenient access to service options for a policy or contract, from viewing account details and documents to completing financial transactions.

&nbsp;&nbsp;&nbsp;&nbsp;• Investments details. Intuitive charts show the breakdown of your key investments.

The Equitable Client portal is normally available seven days a week, 24 hours a day. You may use Equitable Client portal by visiting our website at www.equitable.com and logging in to access your account. Of course, for reasons beyond our control, these services may sometimes be unavailable.

You may also use our toll-free number (800) 628-6673 to obtain your account value or to speak with one of our customer service representatives. Our customer service representatives are available on each business day Monday through Thursday from 8:00 a.m. to 7:00 p.m. and on Friday until 5:00 p.m. Eastern Time.

Hearing or speech-impaired clients may call 711, the AT&T National Relay Number, for information about your account. If you have a Telecommunications Device for the Deaf (TDD), you may relay messages or questions to our Customer Service Department at (800) 628-6673, Monday through Thursday from 8:00 a.m. to 7:00 p.m. and on Friday until 5:00 p.m. Eastern Time. AT&T personnel will communicate our reply back to you via the TDD.

We have established procedures to reasonably confirm that the instructions communicated by telephone or the Internet are genuine. For example, we will require certain personal identification information before we will act on telephone or Internet instructions and we will provide written confirmation of your transfers. If we do not employ reasonable procedures to confirm the genuineness of telephone or Internet instructions, we may be liable for any losses arising out of any act or omission that constitutes negligence, lack of good faith or willful misconduct. In light of our procedures, we will not be liable for following telephone or Internet instructions we reasonably believe to be genuine.

We reserve the right to limit access to these services if we determine that you engaged in disruptive transfer activity, such as "market timing" (see "Disruptive transfer activity" in "Transferring your money among investment options" in this prospectus).

Don't forget to sign up for eDelivery!

Visit equitable.com and click sign in to register today.

#### Toll-free telephone service:
You may reach us toll-free by calling (800) 841-0801 for a recording of daily unit values for the variable investment options.

#### We generally require that the following types of communications be on specific forms we provide for that purpose:
&nbsp;&nbsp;&nbsp;&nbsp;(1) election of the automatic investment program (not applicable to all contracts);

&nbsp;&nbsp;&nbsp;&nbsp;(2) election of the investment simplifier;

&nbsp;&nbsp;&nbsp;&nbsp;(3) election of the automatic deposit service;

&nbsp;&nbsp;&nbsp;&nbsp;(4) election of the rebalancing program;

&nbsp;&nbsp;&nbsp;&nbsp;(5) election of required minimum distribution ("RMD") automatic withdrawal option;

&nbsp;&nbsp;&nbsp;&nbsp;(6) election of beneficiary continuation option (TSA, SEP, SARSEP, and SIMPLE IRA contracts only);

&nbsp;&nbsp;&nbsp;&nbsp;(7) election of the optional Semester Strategies program (Series 100 and Series 200 TSA and EDC contracts only);

&nbsp;&nbsp;&nbsp;&nbsp;(8) transfer/rollover of assets to another carrier;

&nbsp;&nbsp;&nbsp;&nbsp;(9) request for a loan (ERISA and non-ERISA TSA if permitted by plan, governmental employer EDC (subject to state availability) and Corporate Trusteed contracts);

&nbsp;&nbsp;&nbsp;&nbsp;(10) automatic transfer of the principal portion of loan repayments to your investment options according to your investment allocation instructions currently on file;

&nbsp;&nbsp;&nbsp;&nbsp;(11) tax withholding election;

&nbsp;&nbsp;&nbsp;&nbsp;(12) contract surrender and withdrawal requests;

&nbsp;&nbsp;&nbsp;&nbsp;(13) death claims;

&nbsp;&nbsp;&nbsp;&nbsp;(14) transfers into or out of the Segment Holding Account;

&nbsp;&nbsp;&nbsp;&nbsp;(15) authorization for transfers, including transfers of your Segment Maturity Value on a Segment Maturity Date, by your financial professional;

&nbsp;&nbsp;&nbsp;&nbsp;(16) establishing and changing a Performance Cap Threshold; and

&nbsp;&nbsp;&nbsp;&nbsp;(17) providing instructions for allocating the Segment Maturity Value on the Segment Maturity Date.

#### We also have specific forms that we recommend you use for the following types of requests:
&nbsp;&nbsp;&nbsp;&nbsp;(1) beneficiary changes;

&nbsp;&nbsp;&nbsp;&nbsp;(2) transfers among investment options;

#### 20

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&nbsp;&nbsp;&nbsp;&nbsp;(3) change of ownership (when applicable); and

&nbsp;&nbsp;&nbsp;&nbsp;(4) changes to the optional Semester Strategies program (Series 100 and Series 200 TSA and EDC contracts only).

We anticipate requiring status documentation in the case of certain changes of ownership or address changes where Foreign Account Tax Compliance Act ("FATCA") withholding could be required. See "Tax Information" in this Prospectus.

#### To change or cancel any of the following we require written notification generally at least seven calendar days before the next scheduled transaction:
&nbsp;&nbsp;&nbsp;&nbsp;(1) automatic investment program;

&nbsp;&nbsp;&nbsp;&nbsp;(2) investment simplifier;

&nbsp;&nbsp;&nbsp;&nbsp;(3) rebalancing program;

&nbsp;&nbsp;&nbsp;&nbsp;(4) instructions on file for allocating the Segment Maturity Value on the Segment Maturity Date;

&nbsp;&nbsp;&nbsp;&nbsp;(5) instructions to withdraw your Segment Maturity Value on the Segment Maturity Date;

&nbsp;&nbsp;&nbsp;&nbsp;(6) systematic withdrawals;

&nbsp;&nbsp;&nbsp;&nbsp;(7) the date annuity payments are to begin; and

&nbsp;&nbsp;&nbsp;&nbsp;(8) termination of the optional Semester Strategies program (Series 100 and Series 200 TSA and EDC contracts only).

You must sign and date all these requests. Any written request that is not on one of our forms must include your name and your contract number along with adequate details about the notice you wish to give or the action you wish us to take. Some requests may be completed online; you can use our Equitable Client portal system to contact us and to complete such requests through the Internet. In the future, we may require that certain requests be completed online.

#### Signatures:
The proper person to sign forms, notices and requests would normally be the owner. For TSA, SEP, and SIMPLE IRA contracts we need the annuitant's signature and in some cases the Plan Administrator's signature if the Plan requires it.

#### eDelivery:
You can register to receive statements and other documents electronically. You can do so by visiting our website at www.equitable.com. You can opt out by contacting customer service.

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

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1. Purchasing the contract

#### How you can purchase and contribute to your contract
The employer sponsoring the plan makes payments to us that we call "contributions." These contributions purchase an annuity contract for your benefit. We can refuse to accept any application or contribution from your employer at any time, including after you purchase the contract. We require a minimum contribution amount of $20 for each type of contract purchased. If the total annual contributions to a TSA will be at least $200 annually, we may accept contributions of less than $20. Maximum contribution limitations also apply. The following table summarizes our current rules regarding contributions to your contract, which rules are subject to change. All ages in the table refer to the age of the named annuitant.

Upon advance notice to you, we may exercise certain rights we have under the contract regarding contributions, including our right to (i) change minimum and maximum contribution requirements and limitations, and (ii) discontinue acceptance of contributions. Further, we may at any time exercise our rights to limit the number of variable investment options which you may elect or to close a variable investment option to new contributions or transfers.

We reserve the right to change our current limitations on your contributions and to discontinue acceptance of contributions.

See "Tax information" in this prospectus for a more detailed discussion of sources of contributions and certain contribution limitations. We currently do not accept any contribution if (i) the aggregate contributions under one or more EQUI-VEST® series contracts with the same owner or annuitant would then total more than $1,500,000 ($500,000 for the same owner or annuitant who is age 81 and older at contract issue) or (ii) the aggregate contributions under all of our annuity accumulation contracts with the same owner or annuitant would then total more than $2,500,000. We may waive these and other contribution limitations based on criteria we determine.

The "contract date" is the effective date of a contract. This usually is the business day we receive the properly completed and signed application, along with any other required documents, and your initial contribution. Your contract date will be shown in your contract. The 12-month period beginning on your contract date and each 12-month period after that date is a "contract year." The end of each 12-month period is your "contract date anniversary." For example, if your contract date is May 1, your contract date anniversary is April 30.

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| | | |
|:---|:---|:---|
| Contract type | Source of contributions | Limitations on contributions |
| SEP | • Employer.<br>• Eligible rollover distributions from other traditional IRAs, 403(b) plans, qualified plans and governmental employer EDC plans.<br>| • For 2026, annual employer contributions up to the lesser of $72,000 or 25% of employee compensation.<br>|
| SARSEP | • Employer-remitted employee salary reduction and/or nonelective employer contributions (pre-1997 plans only).<br>• Additional "catch-up" contributions.<br>• Eligible rollover distributions from other traditional IRAs, 403(b) plans, qualified plans and governmental employer EDC plans.<br>| • For 2026, annual employer contributions up to the lesser of $72,000 or 25% of employee compensation.<br>• Maximum salary reduction contribution is $24,500 for 2026.<br>• If plan permits, an individual at least age 50 at any time during 2026 can make up to $8,000 additional salary reduction "catch-up" contributions.<br>|
| SIMPLE IRA | • Employee salary reduction; employer match.<br>• Additional "catch-up" contributions.<br>• Rollover distributions or direct transfer distributions from other SIMPLE IRAs.<br>| • Salary reduction contributions up to $17,000 for 2026; employer matching contributions up to 3% of employee compensation.<br>• If plan permits, an individual at least age 50 at any time during 2026 can make up to $4,000 additional salary reduction "catch-up" contributions. A higher catch-up contribution limit may apply for individuals aged 60, 61, 62 and 63. For 2026, this higher catch-up contribution limit is $5,250 instead of $4,000.<br>• The annual deferral limit and age 50 catch-up contribution limit can increase, if the employer meets certain conditions (See "Tax information" in this prospectus for more information).<br>|

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| | | |
|:---|:---|:---|
| Contract type | Source of contributions | Limitations on contributions |
| Unincorporated and Corporate Trusteed | • Employer, including for self-employed.<br>• Salary reduction 401(k) if plan permits.<br>• Additional "catch-up" contributions.<br>• Eligible rollover distributions from other qualified plans, 403(b) plans, governmental employer EDC plans and traditional IRAs, if permitted by the plan.<br>| • For 2026, maximum amount of employer and employee contributions is generally the lesser of $72,000 or 100% of compensation, with maximum salary reduction contribution of $24,500.<br>• If employer's plan permits, an individual at least age 50 at any time during 2026 can make up to $8,000 additional salary reduction "catch-up" contributions. A higher catch-up contribution limit may apply for individuals aged 60, 61, 62 and 63. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.<br>|
| TSA and<br>University TSA | • Employer-remitted employee salary reduction and/or various types of employer contributions.<br>• Additional "catch-up" contributions.<br>• Only if plan permits, "designated Roth" contributions under Section 402A of the Code.<br>• Only if plan permits, direct plan-to-plan transfers from another 403(b) plan, or contract exchanges from another 403(b) contract under the same plan.<br>• Only if plan permits, eligible rollover distributions from other 403(b) plans, qualified plans, governmental employer 457(b) plans and traditional IRAs.<br>| • For 2026, maximum amount of employer and employee contributions is generally the lesser of $72,000 or 100% of compensation, with maximum salary reduction contribution of $24,500.<br>• If employer's plan permits, an individual at least age 50 at any time during 2026 can make up to $8,000 additional salary reduction "catch-up" contributions. A higher catch-up contribution limit may apply for individuals aged 60, 61, 62 and 63. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.<br>• All salary reduction contributions (whether pre-tax or designated Roth) may not exceed the total maximum for the year.<br>• After lifetime required minimum distributions must start, rollover or direct transfer contributions must be net of any required minimum distributions.<br>• Different sources of contributions and earnings may be subject to withdrawal restrictions.<br>|
| EDC | • Employer-remitted employee salary reduction and/or employer contributions.<br>• For governmental employer EDC plans only, additional "age 50 catch-up" contributions.<br>• For governmental employer EDC plans only and only if plan permits, "designated Roth" contributions under Sections 457 and 402A of the Code.<br>• For governmental employer EDC plans only and only if plan permits, eligible rollover distributions from other governmental employer 457(b) plans, 403(b) plans, qualified plans and traditional IRAs.<br>| • Contributions subject to plan limits. Maximum contribution for 2026 is lesser of $24,500 or 100% of includible compensation.<br>• If plan permits, an individual may make catch-up contributions for 3 years of service preceding plan retirement age; 2026 maximum is $49,000.<br>• If governmental employer 457(b) plan permits, an individual at least age 50 at any time during 2026 can make up to $8,000 additional salary reduction "catch-up" contributions. A higher catch-up contribution limit may apply for individuals aged 60, 61, 62 and 63. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000. This must be coordinated with the "catch-up" contributions for 3 years of service preceding plan retirement age.<br>|

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IRA funding. The contracts we issue to fund SEP, SARSEP and SIMPLE IRA programs are individual retirement annuities, or "IRAs." Internal Revenue Service ("IRS") rules for traditional IRA also generally apply to those programs.

See "Tax information" in this prospectus for a more detailed discussion of sources of contributions and certain contribution limitations. For information on when contributions are credited under your contract, see "Dates and prices at which contract events occur" in "More information" in this prospectus. Please review your contract for information on contribution limitations.

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#### Contributions to SARSEP, Corporate Trusteed, Certain HR-10, TSA and EDC contracts
We no longer offer the EQUI-VEST® contracts under SARSEP, Corporate Trusteed, Annuitant-Owned HR-10, TSA and EDC plans, except as noted below:

&nbsp;&nbsp;&nbsp;&nbsp;• If you established a SARSEP before 1997, you may continue to make contributions for existing and new employees under salary reduction arrangements. We will issue a contract to each participating employee for whom a contract has not previously been issued.

&nbsp;&nbsp;&nbsp;&nbsp;• If you are an incorporated employer and already have a retirement plan funded by the EQUI-VEST® contracts, we will enroll new employees under your contract and accept contributions for existing employees.

&nbsp;&nbsp;&nbsp;&nbsp;• If you established an HR-10 plan where EQUI-VEST® contracts are owned by the annuitant, rather than by a trustee, we will offer Annuitant-Owned HR-10 contracts to new employees and continue to accept contributions for all participating employees.

&nbsp;&nbsp;&nbsp;&nbsp;• If your retirement plan is qualified under section 401(a) of the Internal Revenue Code and is sponsored by a state or local governmental entity.

&nbsp;&nbsp;&nbsp;&nbsp;• If your TSA or EDC unit was established as a specially-priced unit, we will issue a contract to new participants under such units and continue to accept contributions for existing contracts.

&nbsp;&nbsp;&nbsp;&nbsp;• The TSA contract is no longer available for establishing new units for Texas ORP plans or for new participants in existing plans.

#### Owner and annuitant requirements
For the following employer-funded programs, the employee must be the owner and the annuitant on the contract: SEP-IRA, SARSEP-IRA, SIMPLE IRA, TSA, University TSA and Annuitant-Owned HR-10.

The trustee under Trusteed HR-10 corporate retirement and governmental plans is the owner of the contract. In each case, the employee is the annuitant. We do not act as trustee for these plans.

For governmental employer EDC contracts, the employer or a trust must be the owner and the employee must be the annuitant. For tax-exempt employer EDC contracts, the employer must be the owner and the employee must be the annuitant.

Annuitant is the measuring life for determining annuity benefits.

#### How you can make your contributions
Except as noted below, contributions must be made by check drawn on a U.S. bank, in U.S. dollars and made payable to "Equitable" (for subsequent contributions please write your contract number on the check). We do not accept third-party checks endorsed to us except for rollover contributions, contract exchanges or trustee checks that involve no refund.

Also, we do not accept starter checks or traveler's checks. All checks are subject to our ability to collect the funds. We reserve the right to reject a payment if it is received in an unacceptable form.

For certain SEP and KEOGH plans, additional contributions may be made by our automatic investment program. The methods of payment are discussed in detail in "About other methods of payment" in "More information" in this prospectus.

For certain employer-remitted salary reduction contracts, it is possible that we may receive your initial contribution prior to Equitable Advisors, LLC (Equitable Financial Advisors in Michigan and Tennessee), ("Equitable Advisors") receiving your application. In this case, we will hold the contribution, whether received via check or wire, in a non-interest bearing "Special Bank Account for the Exclusive Benefit of Customers." If Equitable Advisors does not receive your application within 20 business days, we will return your contribution to your employer or its designee.

If Equitable Advisors receives your application within this timeframe, Equitable Advisors will direct us to continue to hold your contribution in the special bank account noted immediately above while Equitable Advisors ensures that your application is complete and suitability standards are met. Equitable Advisors will either complete this process or instruct us to return your contribution to your employer or its designee within the applicable Financial Industry Regulatory Authority ("FINRA") time requirements. Upon timely and successful completion of this review, Equitable Advisors will instruct us to transfer your contribution into our non-interest bearing suspense account and transmit your application to us, so that we can consider your application for processing.

If your application is in good order when we receive it for application processing purposes, your contribution will be applied within two business days. If any information we require to issue your contract is missing or unclear, we will hold your contribution while we try to obtain this information. If we are unable to obtain all of the information we require within five business days after we receive an incomplete application or form, we will inform the financial professional submitting the application on your behalf. We will then return the contribution to your employer or its designee, unless you or your financial professional acting on your behalf, specifically direct us to keep your contribution until we receive the required information. The contribution will be applied as of the date we receive the missing information.

If additional contributions are permitted under the plan or contract, you may generally make additional contributions at any time. You may do so in single sum amounts, on a regular basis, or as your financial situation permits.

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Our "business day" is generally any day the New York Stock Exchange is open for regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an earlier close of regular trading). A business day does not include a day on which we are not open due to emergency conditions determined by the Securities and Exchange Commission. We may also close early due to such emergency conditions. For more information about our business day and our pricing of transactions, please see "Dates and prices at which contract events occur in "More information" in this prospectus.

#### What are your investment options under the contract?
Your investment options, subject to any employer plan limitations, are the variable investment options, for Series 100 and Series 200 TSA and EDC contracts only: Segments available under the SIO, the guaranteed interest option, and the fixed maturity options available under the investment method you select. See "Selecting your investment method" in this prospectus.

#### Variable Investment Options
Contract value allocated to one of the variable investment options will vary based on the investment performance of he underlying Portfolio in which the variable investment option invests. There is a risk of loss of the entire amount invested. Because the variable investment option is not a Segment, it is not subject to any Segment Buffer. You can lose your principal when investing in the variable investment options. In periods of poor market performance, the net return, after charges, expenses and adjustments, may result in negative yields, including for the EQ/Money Market variable investment option. We may, at any time, exercise our rights to limit or terminate your contributions and to limit the number of variable investment options you may elect or to close a variable investment option to new contributions or transfers.

You can choose from among the variable investment options, for Series 100 and Series 200 TSA and EDC contracts only: Segments available under the SIO, the guaranteed interest option and fixed maturity options, subject to certain restrictions.

#### Portfolios of the Trusts
We offer both affiliated and unaffiliated Trusts, which in turn offer one or more Portfolios. Equitable Investment Management Group, LLC ("Equitable IMG") is an affiliate of the Company and serves as the investment adviser of the EQ Advisors Trust (the "affiliated Trust"). For some affiliated Portfolios, Equitable IMG has entered into sub-advisory agreements with one or more other investment advisers (the "sub-advisers") to carry out investment decisions for the Portfolios. As such, among other responsibilities, Equitable IMG oversees the activities of the sub-advisers with respect to the affiliated Trust and is responsible for retaining or discontinuing the services of those sub-advisers. The chart in

the Appendix: "Investment options available under the contract" indicates the sub-adviser(s) for each Portfolio, if any.

Information regarding each of the currently available Portfolios, their investment adviser(s) and/or sub-adviser(s), their current expenses, and their current performance is available in an appendix to the prospectus. See Appendix: "Investment options available under the contract."

Each Portfolio has issued a prospectus that contains more detailed information about the Portfolio. You should consider the investment objectives, risks, and charges and expenses of the portfolios carefully before investing. In order to obtain copies of the portfolios' prospectuses, you may call one of our customer service representatives at (877) 522-5035, or visit www.equitable.com/ICSR#EQH146649.

You should be aware that Equitable Advisors and Equitable Distributors, LLC ("Equitable Distributors") (together, the "Distributors") directly or indirectly receive 12b-1 fees from affiliated Portfolios for providing certain distribution and/or shareholder support services. These fees will not exceed 0.25% of the Portfolios' average daily net assets. The affiliated Portfolios' sub-advisers and/or their affiliates may also contribute to the cost of expenses for sales meetings or seminar sponsorships that may relate to the contracts and/or the sub-advisers' respective Portfolios. In addition, Equitable IMG receives advisory fees and Equitable Investment Management, LLC, an affiliate of Equitable IMG, receives administration fees in connection with the services they provide to the Portfolios. It may be more profitable for us to offer affiliated Portfolios than to offer unaffiliated Portfolios.

The Company or the Distributors may directly or indirectly receive 12b-1 fees and additional payments from certain unaffiliated Portfolios, their advisers, sub-advisers, distributors or affiliates, for providing certain administrative, marketing, distribution and/or shareholder support services. These fees and payments range from 0% to 0.60% of the unaffiliated Portfolios' average daily net assets. The Distributors may also receive payments from the advisers or sub-advisers of the unaffiliated Portfolios or their affiliates for certain distribution services, including expenses for sales meetings or seminar sponsorships that may relate to the contracts and/or the advisers' respective Portfolios.

As a certificate owner, you may bear the costs of some or all of these fees and payments through your indirect investment in the Portfolios. (See the Portfolios' prospectuses for more information.) These fees and payments, as well as the Portfolios' investment advisory fees and administration expenses, will reduce the underlying Portfolios' investment returns. The Company and/or its affiliates may profit from these fees and payments. The Company considers the availability of these fees and payment arrangements during the selection process for the underlying Portfolios. These fees and payment arrangements may create an incentive for us to select Portfolios (and classes of shares of Portfolios) that pay us higher amounts.

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Some affiliated Portfolios invest in other affiliated Portfolios (the "EQ Fund of Fund Portfolios"). The EQ Fund of Fund Portfolios offer certificate owners a convenient opportunity to invest in other Portfolios that are managed and have been selected for inclusion in the EQ Fund of Fund Portfolios by Equitable IMG. Equitable Advisors, an affiliated broker-dealer of the Company, may promote the benefits of such Portfolios to certificate owners and/or suggest that certificate

owners consider whether allocating some or all of their account value to such Portfolios is consistent with their desired investment objectives. In doing so, the Company, and/or its affiliates, may be subject to conflicts of interest insofar as the Company may derive greater revenues from the EQ Fund of Fund Portfolios than certain other Portfolios available to you under your certificate. Please see "Allocating your contributions" later in this section for more information about your role in managing your allocations.

As described in more detail in the Portfolio prospectuses, the EQ Managed Volatility Portfolios may utilize a proprietary volatility management strategy developed by Equitable IMG (the "EQ volatility management strategy") and, in addition, certain EQ Fund of Fund Portfolios may invest in affiliated Portfolios that utilize this strategy. The EQ volatility management strategy employs various volatility management techniques, such as the use of ETFs or futures and options, to reduce the Portfolio's equity exposure during periods when certain market indicators indicate that market volatility is above specific thresholds set for the Portfolio. When market volatility is increasing above the specific thresholds set for a Portfolio utilizing the EQ volatility management strategy, the adviser of the Portfolio may reduce equity exposure. Although this strategy is intended to reduce the overall risk of investing in the Portfolio, it may not effectively protect the Portfolio from market declines and may increase its losses. Further, during such times, the Portfolio's exposure to equity securities may be less than that of a traditional equity portfolio. This may limit the Portfolio's participation in market gains and result in periods of underperformance, including those periods when the specified benchmark index is appreciating, but market volatility is high.

The EQ Managed Volatility Portfolios that include the EQ volatility management strategy as part of their investment objective and/or principal investment strategy, and the EQ Fund of Fund Portfolios that invest in Portfolios that use the EQ volatility management strategy, are identified in the Appendix: "Investment options available under the contract" by a "†".

Portfolios that utilize the EQ volatility management strategy (or, in the case of certain EQ Fund of Fund Portfolios, invest in other Portfolios that use the EQ volatility management strategy) are designed to reduce the overall volatility of your account value and provide you with risk-adjusted returns over time. During rising markets, the EQ volatility management strategy, however, could result in your account value rising less than would have been the case had you been invested in a Portfolio that does not utilize the EQ volatility management strategy (or, in the case of the EQ Fund of Fund Portfolios, invest exclusively in other Portfolios that do not use the EQ volatility management strategy). Conversely, investing in investment options that

use the EQ volatility management strategy may be helpful in a declining market when high market volatility triggers a reduction in the investment option's equity exposure because during these periods of high volatility, the risk of losses from investing in equity securities may increase. In these instances, your account value may decline less than would have been the case had you not been invested in investment options that use the EQ volatility management strategy. Please see the underlying Portfolio prospectuses for more information in general, as well as more information about the EQ volatility management strategy. See also Appendix "Investment options available under the contract" for more information.

Certain other affiliated Portfolios, as well as unaffiliated Portfolios, may utilize volatility management techniques (including Fund of Fund Portfolios that invest in other Portfolios that utilize volatility management techniques) that differ from the EQ volatility management strategy. Such techniques could also impact your Total account value and guaranteed benefit(s), if any, in the same manner described above. Please see the Portfolio prospectuses for more information in general, as well as more information about the Portfolio's objective, strategies, and volatility management techniques. See also Appendix "Investment options available under the contract" for more information.

Asset Transfer Program. Portfolio allocations in certain of our variable annuity contracts with guaranteed benefits are subject to our Asset Transfer Program (ATP) feature. The ATP helps us manage our financial exposure in connection with providing certain guaranteed benefits, by using predetermined mathematical formulas to move account value between the EQ/Ultra Conservative Strategy Portfolio (an investment option utilized solely by the ATP) and the other Portfolios offered under those contracts. You should be aware that operation of the predetermined mathematical formulas underpinning the ATP has the potential to adversely impact the Portfolios, including their performance, risk profile and expenses. This means that Portfolio investments in certificates with no ATP feature, such as yours, could still be adversely impacted. Particularly during times of high market volatility, if the ATP triggers substantial asset flows into and out of a Portfolio, it could have the following effects on all contract and certificate and cert owners invested in that Portfolio:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) By requiring a Portfolio sub-adviser to buy and sell large amounts of securities at inopportune times, a Portfolio's investment performance and the ability of the sub-adviser to fully implement the Portfolio's investment strategy could be negatively affected; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) By generating higher turnover in its securities or other assets than it would have experienced without being impacted by the ATP, a Portfolio could incur higher operating expense ratios and transaction costs than comparable funds. In addition, even Portfolios structured as funds-of-funds that are not available for investment by contract owners who are subject to the ATP could also be impacted by the ATP if those Portfolios invest in underlying funds that are themselves subject to significant asset turnover caused by

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the ATP. Because the ATP formulas generate unique results for each contract, not all contract owners who are subject to the ATP will be affected by operation of the ATP in the same way. On any particular day on which the ATP is activated, some contract owners may have a portion of their account value transferred to the EQ/Ultra Conservative Strategy Portfolio investment option and others may not. If the ATP causes significant transfers of total account value out of one or more Portfolios, any resulting negative effect on the performance of those Portfolios will be experienced to a greater extent by a contract owner (with or without the ATP) invested in those Portfolios whose account value was not subject to the transfers.

#### Fixed Investment Options
Information regarding each currently offered fixed investment option, including its name, its term and its minimum guaranteed interest rate is available in an appendix to this prospectus. See Appendix "Investment options available under the contract".

#### Guaranteed interest option
The guaranteed interest option is a fixed option that is part of our general account and pays interest at guaranteed rates. We discuss our general account in "More information" in this prospectus.

We credit interest daily to amounts in the guaranteed interest option. The minimum rate may vary depending on when your contract is issued but it will be shown on the data page for your contract and will never be less than 1.0%.

We set current interest rates periodically, according to our procedures that we have in effect at the time. All interest rates are effective annual rates, but before deduction of annual administrative charges or any withdrawal charges.

We assign an interest rate to each amount allocated to the guaranteed interest option. This rate is guaranteed for a specified period. The rate may be different depending on certain factors, including the type and series of your contract and when the allocation is made. An exception to this approach applies to Corporate Trusteed contracts and EDC contracts issued to government employees in New York whose EQUI-VEST® funding arrangements became effective on and after July 1, 1989. Generally, we assign an interest rate to the total amounts invested in Corporate Trusteed and EDC contracts issued to government employees in New York regardless of when allocations were made to the guaranteed interest option.

We reserve the right to limit contributions to the guaranteed interest option. See "Allocating your contributions" in this section for more information.

There is no market value adjustment deduction in connection with any transfer of account value out of the guaranteed interest option due to changes in interest rates. A withdrawal from the certificate itself, however, may result in a withdrawal charge. For more information, see "Withdrawal charge" under "Charges, expenses, and adjustments"in this prospectus.

#### Fixed maturity options
The fixed maturity option is part of our general account and pays interest at guaranteed rates. The guaranteed minimum We discuss our general account in "More information" in this prospectus. We offer fixed maturity options with maturity dates generally ranging from one to ten years. The minimum guaranteed rate of interest is 3%. If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment, which will increase or decrease any fixed maturity amount you have in that fixed maturity option. Please see "Fixed maturity options" later in this section for more information.

#### Selecting your investment method for variable investment options
Subject to any employer plan limitations, you must choose one of the following two methods for selecting your investment options:

&nbsp;&nbsp;&nbsp;&nbsp;• Maximum investment options choice. Under this method, you may allocate contributions or transfer funds to any of the available investment options listed in A and B in the investment options chart in the investment options which can be found in the Appendix: "Investment options companies available under the contract." You can make transfers whenever you choose. However, there will be restrictions on the amount you can transfer out of the guaranteed interest option listed in A in the investment options which can be found in the Appendix: "Investment Options available under the contract."

&nbsp;&nbsp;&nbsp;&nbsp;• Maximum transfer flexibility. Under this method, you may allocate contributions or transfer funds to any of the available investment options listed in A in the investment options which can be found in the Appendix: "Investment options available under the contract." No transfer restrictions will apply.

Temporary removal of transfer restrictions that apply to the investment methods

From time to time, we may remove certain restrictions that apply to your investment method. If we do so, we will tell you. For example, if you elect the "Maximum investment options choice" method, for a limited time there will be no restrictions on the amount you could transfer out of the guaranteed interest option listed in group "A." If you elect the "Maximum transfer flexibility" method, for a limited time you will be able to use the fixed income variable investment options listed in group "B" as well as the fixed maturity options.

We will also tell you at least 45 days in advance of the day that we intend to reimpose the transfer restrictions. When we reimpose the transfer restrictions, if you elect the "Maximum investment options choice" method, limits on transfers out of the guaranteed interest option will again apply. If you elect the "Maximum transfer flexibility" method, you will no longer be permitted to allocate new contributions to, or transfer amounts into, the variable investment options in group B (including through our rebalancing program) or the fixed

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maturity options. However, amounts that are in any investment options that are not available under "Maximum transfer flexibility" can remain in these options.

Please see options A and B in the investment options chart in the Appendix: "Investment options available under the contract" in this prospectus.

The Target Date Allocation investment options (which invest in the corresponding Target Date Allocation portfolios) are expected to invest more heavily in fixed income securities as they approach their respective target dates, and thereafter. See Appendix: "Investment options available under the contract" for a list of the Target Date Allocation portfolios. As each Target Date Allocation investment option reaches its respective target date, we reserve the right to make it a group "B" investment option. Please note that if you select the "Maximum transfer flexibility" method, and you allocate any contributions or account value to any of the Target Date Allocation investment options, you will be deemed to have changed to the "Maximum investment options choice" method. This change to your investment method will occur when you change your allocation instruction to include a Target Date Allocation investment option or when you make a transfer to a Target Date Allocation investment option that has been reassigned. We will notify you of this change in writing. Please note that if this occurs, the number of variable investment options available to you will increase. In other words, the "B" investment options will be available to you. However, your ability to transfer out of the guaranteed interest option will be limited.

If you select the "Maximum transfer flexibility" method but have not included any of the Target Date Allocation investment options among your allocations, you will not be changed to the alternate method but those options will no longer be available to you.

You may choose from any of the investment options available under your investment method. In all cases, if any of the options listed in B in the chart referenced in the Appendix: "Investment options available under the contract" are selected, you will be subject to the restrictions on transfers out of the guaranteed interest option that apply under the "Maximum investment options choice" investment method.

Please note that under Trusteed contracts your employer or the plan trustee will select the investment method available to the participant. Under all other contracts, you may choose from any of the investment options available under your investment method. In all cases, if any of the options listed in B in the chart referenced in the Appendix: "Investment options available under the contract" are selected, you will be subject to the restrictions on transfers out of the guaranteed interest option that apply under the "Maximum investment options choice" investment method.

A participant is an individual who participates in an employer's plan funded by an EQUI-VEST<sup>®</sup> contract. The participant is also the annuitant.

#### Structured Investment Option (For Series 100 and Series 200 TSA and EDC contracts only)
The SIO provides you with the opportunity to earn interest that we will credit based, in part, on the performance of

external indices from the Segment Start Date to the Segment Maturity Date. Please be aware that the possibility of a negative return could result in a significant loss of principal and previously credited interest.

The Structured Investment Option consists of Segment Types which provide a rate of return tied to the performance of an Index. We will credit positive or negative interest to amounts allocated to a Segment of the SIO on the Segment Maturity Date based, in part, on the performance of the applicable Index. An investment in a Segment of the SIO is not an investment in the Index or in any index fund. You could lose a significant amount of money if the external index declines in value.

Each month, you have the opportunity to invest in a Segment, subject to the requirements, limitations and procedures disclosed in this section. Investments in Segments are not investments in the Index or in any index fund. The Structured Investment Option is not available in all states. Please contact the customer service group referenced in the Prospectus or your financial professional for information on state availability. Also, see "Appendix: State contract availability and/or variations of certain features and benefits" for more information.

#### Segment Type
Information regarding the features of each of the currently available Segment Types, including the Index name and type, the Segment Duration, the current Segment Buffer, and the minimum Performance Cap Rate for the life of the Segment Type, is available in an appendix to the prospectus. See Appendix "Investment Options available under the contract."

We currently offer seven Segment Types. We intend to offer a Segment each month, on the Segment Start Date. We are not obligated to offer any one particular Segment Type. Also, we are not obligated to offer any Segment Type. A Segment Type refers to Segments that have the same Index, Segment Duration, and Segment Buffer. A Segment Type has a corresponding Segment Holding Account. Please refer to the "Definitions of key terms" section earlier in this Prospectus for a discussion of these terms. Not all Segment Durations are available in all states. Please see "Appendix: State contract availability and/or variations of certain features and benefits" for more information.

The following Segment Types are currently available:

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| | | |
|:---|:---|:---|
| Index | Segment Duration | Segment Buffer |
| S&P 500 Price Return Index | 1 year | -10% |
| S&P 500 Price Return Index | 3 year | -20% |
| S&P 500 Price Return Index | 5 year | -20% |
| Russell 2000® Price Return Index | 1 year | -10% |
| Russell 2000® Price Return Index | 3 year | -20% |
| Russell 2000® Price Return Index | 5 year | -20% |
| MSCI EAFE Price Return Index | 1 year | -10% |

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#### At maturity, the highest level of protection is the -20% Segment Buffer and the lowest level of protection is the -10% Segment Buffer.
We may change the Indices and/or Segment Options in the future but we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss. In the future, we may offer other Segment Options that do not provide any downside protection which would mean there is a risk of loss of the entire amount invested.

The Indices are described in more detail below, under the heading "Indices."

Each Segment has a Performance Cap Rate that we set on the Segment Start Date. See "Performance Cap Rate" below.

For example, a Segment could be S&P 500 Price Return Index/ 1 year/-10%/ September 2025 with a 20% Performance Cap Rate declared on the Segment Start Date. This means that you will participate in the performance of the S&P 500 Price Return Index for one year starting from the September 2025 Segment Start Date. If the Index performs positively during this period, your rate of return at maturity could be as much as 20% for that Segment Duration. If the Index performs negatively during this period, at maturity you will be protected from the first 10% of the Index's decline. If the Index performance is between -10% and 0%, your Segment Return Amount at maturity will equal your Segment Investment.

Both the Performance Cap Rate and the Segment Buffer are rates of return from the Segment Start Date to the Segment Maturity Date. The performance of the Index, the Performance Cap Rate and the Segment Buffer are all measured from the Segment Start Date to the Segment Maturity Date, and the Performance Cap Rate and Segment Buffer apply if you hold the Segment until the Segment Maturity Date. If you surrender or cancel your EQUI-VEST<sup>®</sup> contract, die or make a withdrawal from a Segment before the Segment Maturity Date, the Segment Buffer will not necessarily apply to the extent it would on the Segment Maturity Date, and any upside performance will be limited to a percentage lower than the Performance Cap Rate. Please see "Your account value in the Structured Investment Option" later in this section. A partial withdrawal from a Segment does not affect the Performance Cap Rate and Segment Buffer that apply to any remaining amounts that are held in the Segment through the Segment Maturity Date. Please see "Performance Cap Rate limiting factor" in "Contract Adjustment — Segment Interim Value" in the Statement of Additional Information for table(s) showing which contracts will no longer use a Performance Cap Rate limiting factor.

We reserve the right to offer any or all Segments more or less frequently or to stop offering any of them (except we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss) or to suspend offering any or all of them temporarily for some or all contracts. Please see "Suspension, termination and changes to the Segment

Type and Index" later in this section. We may also add different Segment Types in the future.

You may not have more than 12 active Segments in addition to the Segment Holding Account.

#### Segment Buffer
The SIO provides some protection against negative returns on the Segment Maturity Date through the use of a Segment Buffer. The extent of the downside protection provided by the Segment Buffer varies by Segment, ranging from the first 10% to 20% of loss. There is a risk of a substantial loss of your principal and previously credited interest because you agree to absorb all losses to the extent they exceed the applicable Segment Buffer on the Segment Maturity Date. For example, if the Index return is -25% and the Segment Buffer is -10%, we will credit -15% (the amount that exceeds the Segment Buffer) in interest on the Segment Maturity Date assuming there are no fees or charges assessed, meaning your Segment Investment will decrease by 15%.

The Segment Buffer for each Segment will not change throughout the Segment Duration. See Appendix: "Investment options available under the contract" for the current Segment Buffer for each Segment Type. We may change the Indices and/or Segment Options in the future but we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss. In the future, we may offer other Segment Options that do not provide any downside protection which would mean there is a risk of loss of the entire amount invested.

The Segment Buffer is set at our sole discretion. In determining the current Segment Buffer for a Segment Type, we consider, among other factors, the Segment Rate of Return calculation method, the cost of hedging instruments, the range of Performance Cap Rates that may be offered with the Segment Buffer, protection levels offered by our competitors, and the current market environment. Before selecting a Segment for investment, you should consider whether the Segment Buffer is consistent with your risk tolerance and investment goals for the Segment Duration of the Segment Type.

On a Segment Maturity Date, the highest level of protection provided by a Segment Buffer is the -30% Segment Buffer and lowest level of protection provided by a Segment Buffer is the -10% Segment Buffer.

#### Indices
Each Segment Type references an Index that determines the performance of its associated Segments. We currently offer Segment Types based on the performance of the S&P 500 Price Return Index, the Russell 2000<sup>®</sup> Price Return Index and the MSCI EAFE Price Return Index. Throughout this Prospectus, we refer to these indices using the term "Index" or, collectively, "Indices."

Please note that each Index is a price return index, which means that changes in the value of the Index are

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determined solely by changes in the price of each security included in the Index. By contrast, a total return index also includes the value of all dividends, interest, rights offerings or other distributions associated with each security included in the index. This will reduce the Index return and will cause the Index to underperform a direct investment in the securities composing the Index. For example, the value of the S&P 500 Price Return Index incorporates dividends and other distributions by assuming that they are reinvested in the entire index.

S&P 500 Price Return Index. The S&P 500 Price Return Index was established by Standard & Poor's. The S&P 500 Price Return Index includes 500 leading companies in leading industries of the U.S. economy, capturing 75% coverage of U.S. equities. The S&P 500 Price Return Index does not include dividends declared by any of the companies included in this Index, which will reduce Index performance. Additional information about the Index may be found in Appendix: Index Publishers. If you would like to request additional information about the Index, contact the customer service group or your financial professional.

Russell 2000<sup>®</sup> Price Return Index. The Russell 2000<sup>®</sup> Price Return Index was established by Russell Investments. The Russell 2000<sup>®</sup> Price Return Index measures the performance of the small-cap segment of the U.S. equity universe. The Russell 2000<sup>®</sup> Price Return Index is a subset of the Russell 3000<sup>®</sup> Index representing approximately 10% of the total market capitalization of that index. It includes approximately 2,000 of the smallest securities based on a combination of their market cap and current index membership. The Russell 2000<sup>®</sup> Price Return Index does not include dividends declared by any of the companies included in this Index,

which will reduce Index performance. Additional information about the Index may be found in Appendix: Index Publishers. If you would like to request additional information about the Index, contact the customer service group or your financial professional.

MSCI EAFE Price Return Index. The MSCI EAFE Price Return Index was established by MSCI. The MSCI EAFE Price Return Index is a free float-adjusted market capitalization index that is

designed to measure the equity market performance of developed markets, excluding the US and Canada. As of the date of this Prospectus the MSCI EAFE Price Return Index consisted of the following 22 developed market country indices: Australia, Austria, Belgium, Denmark, Finland, France, Germany, Greece, Hong Kong, Ireland, Israel, Italy, Japan, the Netherlands, New Zealand, Norway, Portugal, Singapore, Spain, Sweden, Switzerland, and the United Kingdom. The MSCI EAFE Price Return Index does not include dividends declared by any of the companies included in this Index, which will reduce Index performance. Additional information about the Index may be found in Appendix: Index Publishers. If you would like to request additional information about the Index, contact the customer service group or your financial professional.

#### Index Performance Examples
The bar charts shown below provide each Index's annual returns for the last 10 calendar years (or for the life of the Index if less than 10 years), as well as the Index returns after applying a hypothetical 5% cap and a hypothetical -10% buffer. The chart illustrates the variability of the returns from year to year and shows how hypothetical limits on Index gains and losses may affect these returns. Past performance is not necessarily an indication of future performance.

**The performance below is NOT the performance of any Segment of the SIO. Your performance under the contract will differ, perhaps significantly. The performance below may reflect a different return calculation, time period, and limit on Index gains and losses than the Segments of the SIO, and does not reflect contract fees and charges, including withdrawal charges and negative Segment Interim Value adjustments, which reduce performance.**![LOGO](g927565g1g10k06.jpg)

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![LOGO](g927565g1g18k18.jpg)

![LOGO](g927565g1g10k19.jpg)

\* The Index is a "price return" index, not a "total return" index, and therefore the performance of the Index does not reflect dividends declared by any of the companies included in the Index, reducing the Index return. As a result, the Index will underperform a direct investment in the securities composing the Index. 

#### Segment Holding Account
Any contribution or transfer designated for a Segment Type will be allocated to the Segment Holding Account until the Segment Start Date. The Segment Holding Account is part of the EQ/Money Market variable investment option. Please see "Separate Account Annual Expenses" later in this prospectus for more information regarding non-guaranteed charge waivers in the Segment Holding Account. You must transfer or contribute to the Segment Holding Account for the corresponding Segment Type if you want to invest in a Segment; you cannot transfer or contribute directly to a Segment.

You can transfer amounts from the Segment Holding Account into any of the investment options, or another Segment Holding Account at any time up to the close of business on the last business day before the Segment Start Date.

Please see "How to reach us" for more information regarding contacting us and communicating your instructions. We also have specific forms that we recommend you use for electing the Structured Investment Option and any Structured Investment Option transactions.

#### Segment Start Date
Each Segment will have a Segment Start Date, which is generally the second Segment Business Day occurring after the 13th of the month. However, the Segment Start Date may sometimes be a later date under certain circumstances. Please see "Setting the Segment Maturity Date and Segment Start Date" below.

#### Segment Rate of Return
If the Index Performance Rate is positive, then the Segment Rate of Return is a rate equal to the Index Performance Rate,

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but not more than the Performance Cap Rate. If the Index Performance Rate is negative, but declines by a percentage less than or equal to the Segment Buffer, then the Segment Rate of Return is 0%. If the Index Performance Rate is negative, and declines by more than the Segment Buffer, then the Segment Rate of Return is negative, but will not reflect the first -10% or -20% of downside performance, depending on the Segment Buffer applicable to that Segment.

#### Performance Cap Rate
The Performance Cap Rate is the maximum Segment Rate of Return that each Segment will be credited with on the Segment Maturity Date. We will declare a Performance Cap Rate for each Segment on the Segment Start Date. Information about current Performance Cap Rates is incorporated in this prospectus by reference from www.equitable.com/equivestsio.

The Performance Cap Rate is set at our sole discretion. In determining the current Performance Cap Rate for a Segment Type, we consider, among other factors, the Segment Rate of Return calculation method, the cost of hedging instruments, the rates offered by our competitors, the rates of other Segments, and the current market environment. In general, the Performance Cap Rates will be lower for Segment Types that offer greater protection from negative returns or additional enhancements to positive returns. Before selecting a Segment for investment, you should consider whether the current Performance Cap Rate is acceptable to you in return for the protection from negative returns or enhancements to positive returns that may be applied at the end of the Segment Duration for that Segment Type.

Because we declare the Performance Cap Rate for a Segment on its Segment Start Date, you will not know the Performance Cap Rate for a new Segment until your account value has been transferred from the corresponding Segment Holding Account into the Segment. You may not transfer out of a Segment before the Segment Maturity Date. For this reason, we permit you to specify a Performance Cap Threshold, which we describe below under "Segment Participation Requirements." For more information regarding transfer restrictions, please see "Transfers" later on in this prospectus.

The Performance Cap Rate may limit your participation in any increase in the underlying Index associated with a Segment. For example, if the Index return is 12% and the Performance Cap Rate is 4%, we will credit 4% in interest on the Segment Maturity Date, meaning your Segment Investment will increase by 4%. Our minimum Performance Cap Rates for 1, 3, and 5-year Segments are 4%, 12%, and 20%, respectively. See Appendix: "State contract availability and/or variations of certain features and benefits" for more information on state variations. For more information about the Segment suspension, see "Suspension, Termination and Changes to Segment Types and Indices" later in this section. We guarantee that for the life of your contact we will not open a Segment with a Performance Cap Rate below the applicable minimum Performance Cap Rate. In some cases, we may decide not to declare a Performance Cap Rate for a Segment, in which case there is no maximum Segment Rate of Return for that Segment.

**Please note that the Performance Cap Rate and Segment Rate of Return are rates of return from the Segment Start Date to the Segment Maturity Date. The Performance Cap Rate is set at our sole discretion.** 

#### Segment Participation Requirements
All amounts in the Segment Holding Account as of the close of business on the business day preceding the Segment Start Date, plus any earnings on those amounts, will be transferred into the Segment on the Segment Start Date, provided that all participation requirements are met.

Amounts transferred into the Segment Holding Account on a Segment Start Date will not be included in any new Segment created that day. These amounts will remain in the Segment Holding Account until they are transferred out or the next Segment Start Date on which the participation requirements are met for the amounts to be transferred into a new Segment.

If you change your Performance Cap Threshold on a Segment Start Date, that Performance Cap Threshold will not affect the participation requirements for any Segment created that day. For example, if you have a Performance Cap Threshold on file of 6.0%, but change it to 9.0% on a Segment Start Date, any amounts in the Segment Holding Account will be transferred into a new Segment of the Segment Type that we create that day with a Participation Cap Rate equal to or higher than 6.00%, if the other participation requirements are met. For example, a Performance Cap Rate of 7.0% would meet your Performance Cap Threshold on that Segment Start Date.

The following participation requirements must be met on a Segment Start Date in order for any amount designated for a Segment Type to be transferred from a Segment Holding Account into the designated new Segment: (1) minimum sweep amount is met; (2) Segment is available; (3) Segment Maturity Date Requirement is met; and (4) Performance Cap Threshold is met. If these requirements are met, your account value in the Segment Holding Account will be transferred into a new Segment. This amount is your initial Segment Investment.

(1) Minimum sweep amount is met. For Segments with a duration of greater than 1 year, the minimum amount that must be in the Segment Holding Account before it will be transferred into a new Segment is $1,000. For 1-year Segments, the minimum amount that must be accumulated in the Segment Holding Account before it will be swept into a 1-year Segment varies as follows:

&nbsp;&nbsp;&nbsp;&nbsp;• For EQUI-VEST Employer-Sponsored Retirement Plans (Series 100) and EQUI-VEST <sup>®</sup> Employer-Sponsored Retirement Plans (Series 200) TSA and EDC contracts only, the minimum amount that must be in the Segment Holding Account for a 1-year Segment before it will be transferred into a new 1-year Segment is $5.00 in most states. Please contact the customer service group referenced in the Prospectus or your financial professional for information on state

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availability. Also see Appendix: "State contract availability and/or variations of certain features and benefits" for more information on state variations to the minimum amount that must be accumulated in the Segment Holding Account before it will be swept into a 1-year Segment. <br>

&nbsp;&nbsp;&nbsp;&nbsp;• EQUI-VEST <sup>®</sup> Vantage <sup>SM</sup> contracts, the minimum amount that must be in the Segment Holding Account for a 1-year Segment before it will be transferred into a new 1-year Segment is $1,000.

(2) Segment is available. We may suspend or terminate any Segment Type, at our sole discretion, at any time. If we terminate a Segment Type, no new Segments of that Segment Type will be created, and the amount that would have been transferred to the Segment will be transferred to the EQ/Money Market variable investment option instead. If we suspend a Segment Type, no new Segments of that Segment Type will be created until the suspension ends, and the amount that would have been transferred to the Segment will remain in the Segment Holding Account.

(3) Segment Maturity Date Requirement is met. The Segment Maturity Date must occur on or before the contract maturity date. If the Segment Maturity Date is after the EQUI-VEST<sup>®</sup> contract maturity date, your account value in the Segment Holding Account will be transferred to the EQ/Money Market variable investment option.

(4) Performance Cap Threshold is met. When you allocate a contribution or transfer to a Segment Type, you may specify a Performance Cap Threshold in a whole percentage rate of 6%, 7%, 8% or 9%. Your value in the Segment Holding Account will not be transferred into the corresponding Segment unless the Performance Cap Rate we declare on the Segment Start Date is equal to or higher than your Performance Cap Threshold, and the other participation requirements are met.

For example, you may specify a Performance Cap Threshold of 8.0%. If we set a Performance Cap Rate of 8.0% or higher for the next available Segment of that Segment Type, then we will transfer the applicable account value to the new Segment, provided all other requirements and conditions are met. However, if we set the Performance Cap Rate at 7.9% for that Segment, the applicable account value would not be transferred to the new Segment and your account value will remain in the Segment Holding Account, until the next available Segment for which your threshold is met.

If you specify a Performance Cap Threshold, it will remain in effect until you change it.

If you do not specify a Performance Cap Threshold, then we will transfer your account value from the Segment Holding Account into a Segment, regardless of how low the Performance Cap Rate may be if the other participation requirements are met.

Once your account value has been swept from a Segment Holding Account into a Segment, transfers into or out of

that Segment before its Segment Maturity Date are not permitted.

We permit you, but do not require you, to specify a Performance Cap Threshold so that you have additional flexibility in managing your contract. We do not require that you select a Performance Cap Threshold because you may wish to invest in a Segment regardless of the particular Performance Cap Rate. If you do not specify a threshold, you risk the possibility that the Performance Cap Rate established will have a lower cap on returns than you would otherwise find acceptable. You may wish to discuss with your financial professional whether to specify a Performance Cap Threshold and, if so, at what percentage.

You will receive confirmation of any Performance Cap Threshold you set that indicates the date on which the Performance Cap Threshold expires. You can also monitor your Performance Cap Thresholds, including their expiry dates, using Equitable Client portal.

#### Segment Maturity Date
Your Segment Maturity Date is generally the first Segment Business Day occurring after the 13th day of the same month as the Segment Start Date in the calendar year in which the Segment Duration ends. However, the Segment Maturity Date in a particular month may be a later date under certain circumstances. Please see "Setting the Segment Maturity Date and Segment Start Date" below.

You may tell us how to allocate the Segment Maturity Value among the investment options. You may tell us either to follow your allocation instructions on file for new contributions, to withdraw all or a portion of your Segment Maturity Value, or to transfer your Segment Maturity Value to the next available Segment, provided the participation requirements are met.

As stated above, you may elect to have maturing Segments invested according to your allocations on file. You may also elect to transfer all or a portion of your Segment Maturity Value to the next available Segment. The designated portion of your Segment Maturity Value will be transferred to the Segment Holding Account, as of the close of business on the Segment Maturity Date. Assuming that all participation requirements are met, the designated amounts will be treated like any other amounts in a Segment Holding Account. On the next Segment Start Date, the designated amounts in the Segment Holding Account will be transferred into the Segment. Typically, this means the designated amounts would be held in a Segment Holding Account for one business day.

If you have not provided us with maturity instructions, the Segment Maturity Value will be transferred to the Segment Holding Account. Your Segment Maturity Value would then be transferred from that Segment Holding Account into the next Segment on the Segment Start Date. If the next Segment to be created would not meet the Segment Maturity Date Requirement or the Segment Type has been terminated, we will instead transfer your Segment Maturity Value

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to the EQ/Money Market variable investment option. Alternatively, if you designate a Performance Cap Threshold that is not met on the next Segment Start Date or if the Segment Type has been suspended, your Segment Maturity Value will remain in the Segment Holding Account. If you are impacted by these delays, you may transfer your Segment Maturity Value out of the Segment Holding Account into any other investment options available under your EQUI-VEST<sup>®</sup> contract at any time before the next month's Segment Start Date.

#### Segment Maturity Value
On the Segment Maturity Date, we calculate your Segment Maturity Value using your Segment Investment and the Segment Rate of Return. The Segment Rate of Return is equal to the Index Performance Rate (the percentage change in the value of the related Index from the Segment Start Date to the Segment Maturity Date), subject to the Performance Cap Rate and Segment Buffer, as follows:

---

| | |
|:---|:---|
| If the Index Performance Rate: | Your Segment Rate of Return<br>will be: |
| goes up by more than the Performance Cap Rate | positive, equal to the Performance Cap Rate |
| goes up by less than the Performance Cap Rate | positive, equal to the Index Performance Rate |
| stays flat or goes down by a percentage equal to or less than the Segment Buffer | equal to 0% |
| goes down by a percentage greater than the Segment Buffer | negative, to the extent of the percentage exceeding the Segment Buffer |

---

Your Segment Maturity Value is calculated as follows:

We multiply your Segment Investment by your Segment Rate of Return to get your Segment Return Amount. Your Segment Maturity Value is equal to your Segment Investment plus your Segment Return Amount. Your Segment Return Amount may be negative, in which case your Segment Maturity Value will be less than your Segment Investment. All of these values are based on the value of the relevant Index on the Segment Start Date and they are compared to the values on the Segment Maturity Date. Any fluctuations in the value of the Index between those dates is ignored in calculating the Segment Maturity Value. See the "Appendix: Segment Maturity Value Calculation Examples" for more information.

#### Setting the Segment Maturity Date and Segment Start Date
There will be a Segment Maturity Date and Segment Start Date each month. The Segment Maturity Date for Segments maturing in a given month and the Segment Start Date for new Segments starting in that same month will always be scheduled to occur on the first two consecutive business days that are also Segment Business Days occurring after the 13th of a month.

Please see Appendix: "Segment Maturity Date and Segment Start Date examples" later in this prospectus for a demon-

stration of the effects weekends and scheduled holidays can have on the Segment Maturity Date and the Segment Start Date.

Effect of an emergency close. It is possible that an exchange could experience an emergency close on a Segment Business Date, thereby affecting the Index's ability to publish a price and our ability to mature or start a Segment based on the Index. If the New York Stock Exchange ("NYSE"), experiences an emergency close and cannot publish any prices, we will delay the maturity or start of all Segments.

An emergency closure of the NYSE can have a different effect if it occurs on a Segment Maturity Date rather than a Segment Start Date.

&nbsp;&nbsp;&nbsp;&nbsp;• If an emergency closure of the NYSE occurs on a scheduled Segment Maturity Date, then the Segment Maturity Date for that Segment will be delayed until the next Segment Business Day. The next Segment Business Day would be the Segment Start Date. If the emergency closure only lasted that one day, the Segment Start Date and the Segment Maturity Date for the affected Segment would occur on the same day.

For example, assume Monday the 14th is the scheduled Segment Maturity Date in a given month. If the NYSE does not open due to an emergency condition, there would be no reference price that day for the Index. A Segment that was scheduled to mature on the 14th of that month could not mature, because we would not have a price with which to calculate the Segment Maturity Value. This would mean if the NYSE opens on Tuesday the 15th the Segment Maturity Date would be Tuesday the 15th. However, the Segment Start Date for a new Segment created that month would be Tuesday the 15th. <br>

&nbsp;&nbsp;&nbsp;&nbsp;• If an emergency closure occurs on a scheduled Segment Start Date, then we would not create a Segment that utilizes the Index. Consequently, Segment Maturity Values designated for the Segment Type that utilizes the Index would not be allocated to a Segment that month and would remain in the Segment Holding Account.

For example, assume that the NYSE did not open on the 14th or the 15th. A Segment that utilizes the Index would be matured at the next available price after the 15th and, consequently, could not participate in a Segment established for that month. The resulting Segment Maturity Values would remain in the Segment Holding Account until the following month or until you provided further instruction. <br>

If the conditions that cause an emergency close persist, we will use reasonable efforts to calculate the Segment Maturity Value of an affected Segment. If the Index cannot be priced within eight days, we will contact a calculating agency, normally a bank we have a contractual relationship with, which will determine a price to reflect a reasonable estimate of the Index level.

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#### Suspension, Termination and Changes to the Segment Type and Index
We may decide at any time until the close of business on each Segment Start Date whether to offer the Segment Type described in this Prospectus on a Segment Start Date for a particular Segment. We may suspend the Segment Type for a month or a period of several months, or we may terminate the Segment Type entirely.

If the Segment Type is suspended, your account value will remain in the Segment Holding Account until a Segment of the Segment Type is offered or you transfer out of the Segment Holding Account.

If the Segment Type is terminated, your account value in the Segment Holding Account will be defaulted into the EQ/Money Market variable investment option on the date that would have been the Segment Start Date.

We have the right to substitute an alternative index prior to the Segment Maturity Date if the publication of the Index is discontinued or at our sole discretion we determine that our use of such Index should be discontinued or if the calculation of the Index is substantially changed. In addition, we reserve the right to use any or all reasonable methods to end any outstanding Segments that use the Index. We also have the right to add additional indices at any time. We would provide notice about the use of additional or alternative indices, as soon as practicable, in a supplement to this Prospectus. If an alternative index is used, its performance could impact the Index Performance Rate, Segment Rate of Return, Segment Maturity Value and Segment Interim Value because it would be used to calculate performance from the Segment Start Date to the Segment Maturity Date. An alternative index would not change the Segment Buffer or Performance Cap Rate for an existing Segment. If a similar index cannot be found, we will end the affected Segments prematurely by applying the Performance Cap Rate and Segment Buffer that were established on the applicable Segment Start Date to the actual gains or losses on the original Index as of the date of termination. We would attempt to choose a substitute index that has a similar investment objective and risk profile to the replaced index.

For example, if the S&P 500 Price Return Index was not available, we might use the NASDAQ or the Russell 2000<sup>®</sup> Price Return Index.

We reserve the right to offer any or all Segments more or less frequently or to stop offering any of them (except we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss) or to suspend offering any or all of them temporarily for some or all contracts. If we stop offering or suspend the Segment Type, each existing Segment of the Segment Type will remain invested until its respective Segment Maturity Date.

#### Your account value in the Structured Investment Option
Your value in each Segment on the Segment Maturity Date is calculated as described under "Segment Rate of Return" earlier in this Prospectus.

In setting the Performance Cap Rate that we use in calculating the Segment Maturity Value, we assume that you are going to hold a Segment until the Segment Maturity Date. However, you have the right to access amounts in the Segments before the Segment Maturity Date under certain circumstances. Therefore, we calculate a Segment Interim Value on each business day, which is also a Segment Business Day, between the Segment Start Date and the Segment Maturity Date. The method we use to calculate the Segment Interim Value is different than the method we use to calculate the value of the Segment on the Segment Maturity Date. Prior to the Segment Maturity Date, we use the Segment Interim Value to calculate (1) your account value; (2) the amount your beneficiary would receive as a death benefit; (3) the amount you would receive if you make a withdrawal or a loan from a Segment; (4) the amount you would receive if you surrender your EQUI-VEST<sup>®</sup> contract; or (5) the amount you would receive if you cancel your EQUI-VEST<sup>®</sup> contract; and return it to us for a refund within your state's "free look" period (unless your state requires that we refund the full amount of your contribution upon cancellation).

The Segment Interim Value is calculated based on a formula that provides a treatment for an early distribution that is designed to be consistent with how distributions at the end of a Segment are treated. "Contract Adjustment — Segment Interim Value" in the Statement of Additional Information sets forth in detail the specific calculation formula as well as numerous hypothetical examples. The formula is calculated by adding the fair value of three components. These components provide us with a market value estimate of the risk of loss and the possibility of gain at the end of a Segment. As detailed in the "Contract Adjustment — Segment Interim Value" section in the Statement of Additional Information, these components are used to calculate the Segment Interim Value. The three components are:

&nbsp;&nbsp;&nbsp;&nbsp;(1) Fair value of fixed instruments is calculated as the present value of the Segment Investment (using a risk-free swap interest rate for the remaining duration of the Segment). We use this component because we are forgoing the opportunity to earn interest on the Segment Investment by having to make an early distribution.

PLUS

&nbsp;&nbsp;&nbsp;&nbsp;(2) Fair value of derivatives is calculated by using the Black Scholes model, as described in "Contract Adjustment — Segment Interim Value" in the Statement of Additional Information, to value three hypothetical options (one put and two call options) on the index underlying the Segment. The put option is used to estimate the potential losses at Segment Maturity. The call options are used to estimate the potential gains at Segment Maturity. The value of these options also reflects the limits on positive performance (i.e., the Performance Cap Rate) and some protection against negative performance (i.e., the Segment Buffer).

PLUS

&nbsp;&nbsp;&nbsp;&nbsp;(3) Cap calculation factor is a positive adjustment of the percentage of the estimated expenses corresponding to the portion of the Segment Duration that has not

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elapsed. This component reflects the fact that an early withdrawal from a Segment means that we no longer have to incur expected expenses associated with administering the Segment for the full period.

For all contracts with issue dates before June 24, 2024 and certain other contracts subject to state and other necessary approvals (see "Performance Cap Rate limiting factor" in the Statement of Additional Information for a table showing which contracts still use a Performance Cap Rate limiting factor), we then compare the sum of the three components above with a limitation based on the Performance Cap Rate referred to as the Performance Cap Rate limiting factor. For these contracts, the Segment Interim Value is never greater than the Segment Investment multiplied by the portion of the Performance Cap Rate corresponding to the portion of the Segment Duration that has elapsed. This limitation is imposed to discourage owners from withdrawing from a Segment before the Segment Maturity Date where there may have been significant increases in the relevant Index early in the Segment Duration.

**You could lose a significant amount of money due to the use of Segment Interim Values if amounts are removed from a Segment prior to the Segment Maturity Date. Even if the Index has experienced positive investment performance since the Segment Start Date, because of the factors we take into account in the calculation above, your Segment Interim Value may be lower than your Segment Investment.** 

#### Fixed Maturity Options
We offer fixed maturity options with maturity dates generally ranging from one to ten years. The minimum guaranteed rate of interest is 3%. We will not accept allocations to a fixed maturity option if on the date the contribution or transfer is to be applied the rate to maturity (e.g., the crediting rate) is 3%. This means that at points in time there may be no fixed maturity options available. You can allocate your contributions to one or more of these fixed maturity options. However, you may not allocate more than one contribution to any one fixed maturity option. These amounts become part of a non-unitized separate account. They will accumulate interest at the "rate to maturity" for each fixed maturity option. The total amount you allocate to and accumulate in each fixed maturity option is called the "fixed maturity amount." The fixed maturity options may not be available in all or all states. See Appendix: "State contract availability and/or variations of certain features and benefits" for more information. See also "Charges, expenses, and adjustments" in this prospectus for information on withdrawal charges when amounts are allocated to the fixed maturity options.

The rate to maturity you will receive for each fixed maturity option is the rate to maturity in effect for new contributions allocated to that fixed maturity option on the date we apply your contribution.

On the maturity date of a fixed maturity option, your fixed maturity amount, assuming you have not made any withdrawals or transfers, will equal your contribution to that fixed maturity option plus interest, at the rate to maturity for that

contribution. This is the fixed maturity option's "maturity value." Before maturity, the current value we will report for your fixed maturity amount will reflect a market value adjustment. Your current value will reflect the market value adjustment that we would make if you were to withdraw all of your fixed maturity amounts on the date of the report. We call this your "market adjusted amount."

Fixed maturity options and maturity dates. We currently offer fixed maturity options ending on June 15th for maturity years ranging from one through ten. Not all of these fixed maturity options will be available for annuitant ages 76 and above. See "Allocating your contributions" in this prospectus for more information. in this prospectus. As fixed maturity options expire, we expect to add maturity years so that generally ten fixed maturity options are available at any time.

If a fixed maturity option is scheduled to mature on June 15th and June 15th is a non-business day, that fixed maturity option will mature on the prior business day.

We will not accept allocations to a fixed maturity option if on the date the contribution is to be applied:

&nbsp;&nbsp;&nbsp;&nbsp;• you previously allocated a contribution or made a transfer to the same fixed maturity option; or

&nbsp;&nbsp;&nbsp;&nbsp;• the rate to maturity is 3%; or

&nbsp;&nbsp;&nbsp;&nbsp;• the fixed maturity option's maturity date is within 45 days; or

&nbsp;&nbsp;&nbsp;&nbsp;• the fixed maturity option's maturity date is later than the date annuity payments are to begin.

Contributions allocated to a fixed maturity option will receive the rate to maturity in effect for that fixed maturity option on that business day.

Your choices at the maturity date. We will notify you at least 45 days before each of your fixed maturity options is scheduled to mature. At that time, you may choose to have one of the following take place on the maturity date, as long as none of the conditions listed above or in "Allocating your contributions" in this prospectus would apply:

&nbsp;&nbsp;&nbsp;&nbsp;(a) transfer the maturity value into another available fixed maturity option, or into any of the variable investment options; or

&nbsp;&nbsp;&nbsp;&nbsp;(b) withdraw the maturity value (there may be a withdrawal charge).

The rates to maturity are determined weekly. Current rates to maturity for the fixed maturity options can be obtained from your financial professional or us. Please see "How to reach us" for detailed information on how to reach us.

If we do not receive your choice on or before the fixed maturity option's maturity date, we will automatically transfer your maturity value into the next available fixed maturity option (or another investment option if we are required to do so by any state regulation). We may change our procedures in the future.

Market value adjustment. If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment, which will increase or decrease any fixed

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maturity amount you have in that fixed maturity option. The amount of the adjustment will depend on two factors:

&nbsp;&nbsp;&nbsp;&nbsp;(a) the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and

&nbsp;&nbsp;&nbsp;&nbsp;(b) the length of time remaining until the maturity date.

In general, if interest rates rise from the time that you originally allocate an amount to a fixed maturity option to the time that you take a withdrawal, the market value adjustment will be negative. Likewise, if interest rates drop at the end of that time, the market value adjustment will be positive. Also, the amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date. Therefore, it is possible that the market value adjustment could greatly reduce your value in the fixed maturity options, particularly in the fixed maturity options with later maturity dates. You could lose a significant amount of money due to a market value adjustment if amounts are removed from a fixed maturity option prior to maturity.

#### Rates to maturity and price per $100 of maturity value
We can determine the amount required to be allocated to one or more fixed maturity options in order to produce

specified maturity values. For example, we can tell you how much you need to allocate per $100 of maturity value.

The rates to maturity are determined weekly. The rates in the table below are illustrative only and will most likely differ from the rates applicable at time of purchase. Current rates to maturity can be obtained from your financial professional or us. Please see "How to reach us" for detailed information on how to reach us.

The rates to maturity for new allocations and the related price per $100 of maturity value are as shown below:

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| | | |
|:---|:---|:---|
| **Fixed Maturity**<br>**Options with**<br>**June 15th**<br>**Maturity Date of**<br>**Maturity Year** | **Rate to Maturity as**<br>**of February 15,<br>2026** | **Price Per $100 of**<br>**Maturity Value** |
| 2026 | 3.00%<sup>(2)</sup> | $99.03 |
| 2027 | 3.00%<sup>(2)</sup> | $96.15 |
| 2028 | 3.00%<sup>(2)</sup> | $93.34 |
| 2029 | 3.00%<sup>(2)</sup> | $90.63 |
| 2030 | 3.00%<sup>(2)</sup> | $87.99 |
| 2031 | 3.00%<sup>(2)</sup> | $85.43 |
| 2032 | 3.00%<sup>(2)</sup> | $82.93 |
| 2033<sup>(1)</sup> | 3.00%<sup>(2)</sup> | $80.53 |
| 2034<sup>(1)</sup> | 3.00%<sup>(2)</sup> | $78.19 |
| 2035<sup>(1)</sup> | 3.05% | $75.57 |

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&nbsp;&nbsp;&nbsp;&nbsp;(1) Not available in Oregon.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Since these rates to maturity are 3%, no amounts could have been allocated to these options.

#### How we determine the market value adjustment
We use the following procedure to calculate the market value adjustment (up or down) we make if you withdraw all of your value from a fixed maturity option before its maturity date.

&nbsp;&nbsp;&nbsp;&nbsp;(1) We determine the market adjusted amount on the date of the withdrawal as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) We determine the fixed maturity amount that would be payable on the maturity date, using the rate to maturity for the fixed maturity option.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) We determine the period remaining in your fixed maturity option (based on the withdrawal date) and convert it to fractional years based on a 365-day year. For example, three years and 12 days becomes 3.0329.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) We determine the current rate to maturity that applies on the withdrawal date to new allocations to the same fixed maturity option.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) We determine the present value of the fixed maturity amount payable at the maturity date, using the period determined in (b) and the rate determined in (c).

&nbsp;&nbsp;&nbsp;&nbsp;(2) We determine the fixed maturity amount as of the current date.

&nbsp;&nbsp;&nbsp;&nbsp;(3) We subtract (2) from the result in (1)(d). The result is the market value adjustment applicable to such fixed maturity option, which may be positive or negative.

Your market adjusted amount is the present value of the maturity value discounted at the rate to maturity in effect for new contributions to that same fixed maturity option on the date of the calculation.

If you withdraw only a portion of the amount in a fixed maturity option, the market value adjustment will be a percentage of the market value adjustment that would have applied if you had withdrawn the entire value in that fixed maturity option. This percentage is equal to the percentage of the value in the fixed maturity option that you are withdrawing. Any withdrawal charges that are deducted from a fixed maturity option will result in a market value adjustment calculated in the same way. See "Calculation Examples" in the Statement of Additional Information for an example.

For purposes of calculating the rate to maturity for new allocations to a fixed maturity option (see (1)(c) above), we use the rate we have in effect for new allocations to that fixed maturity option. We use this rate even if new allocations to that option would not be accepted at that time. This rate will not be less than 3%. If we do not have a rate to maturity in effect for a fixed maturity option to which the "current rate to maturity" in (1)(c) above would apply, we will use the rate at the next closest maturity date. If we are no longer offering new fixed maturity options, the "current rate to maturity" will be determined in accordance with our procedures then in effect. We reserve the right to add up

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to 0.50% to the current rate in (1)(c) above for purposes of calculating the market value adjustment only.

#### ERISA considerations for employers
If you are an employer and your plan is intended to comply with the requirements of the Employee Retirement Income Security Act of 1974 ("ERISA") Section 404(c), you or your plan trustee must make sure that the investment options chosen for your plan constitute a broad range of investment choices as required by the Department of Labor's ("DOL") regulation under ERISA Section 404(c). See "Tax information" in this prospectus.

#### Allocating your contributions
Once you have made your investment method choice, you may allocate your contributions to one or more or all of the investment options that you have chosen, subject to any restrictions under the investment method you chose. However, you may not allocate more than one contribution to any one fixed maturity option. If the annuitant is age 76 or older, you may only allocate contributions to fixed maturity options with maturities of five years or less. Allocations must be in whole percentages and you may change your allocation percentages at any time. However, the total of your allocations must equal 100%. Additional contributions are allocated according to instructions on file unless you provide us with new instructions. Once your contributions are allocated to the investment options, they become a part of your account value. We discuss account value in "Determining your contract's value" in this prospectus.

The contract is between you and the Company. The contract is not an investment advisory account, and the Company is not providing any investment advice or managing the allocation under your contract. In the absence of a specific written arrangement to the contrary, you, as the owner of the contract, have the sole authority to make investment allocations and other decisions under the contract. Your Equitable Advisors' financial professional is acting as a broker-dealer registered representative, and is not authorized to act as an investment advisor or to manage the allocations under your contract. If your financial professional is a registered representative with a broker-dealer other than Equitable Advisors, your should speak with him/her regarding any different arrangements that may apply.

#### Your right to cancel within a certain number of days
If for any reason you are not satisfied with your contract, you may return it to us for a refund. To exercise this cancellation right you must mail the contract directly to our processing office within 10 days after you receive it. In some states, this "free look" period may be longer.

For contributions allocated to the variable investment options, your refund will equal your contributions, reflecting any investment gain or loss that also reflects the daily charges we deduct. For contributions allocated to the fixed maturity

options, your refund will equal the amount of the contribution allocated to fixed maturity options reflecting any positive or negative market value adjustments. Some states require that we refund the full amount of your contribution (not including any investment gain or loss, or interest or market value adjustment). For contributions allocated to the guaranteed interest option, your refund will equal the amount of the contributions, without interest. For contracts issued to fund SEPs, SARSEPs or SIMPLE IRAs that are returned to us within seven days after you receive it, we are required to refund the full amount of your contribution. When required by applicable law to return the full amount of your contribution, we will return the greater of your contribution or your contract's cash value.

Please note that if you are invested in Segments of SIO when you free look your contract, the Segment Interim Value will apply. See "Structured Investment Option" in this section for more information.

We may require that you wait six months before you apply for a contract with us again if:

&nbsp;&nbsp;&nbsp;&nbsp;• you cancel your contract during the free look period; or

&nbsp;&nbsp;&nbsp;&nbsp;• you change your mind before you receive your contract whether we have received your contribution or not.

See Appendix: "State contract availability and/or variations of certain features and benefits" for any state variations.

In addition to the cancellation right described above, you have the right to surrender your contract, rather than cancel it. Surrendering your contract may yield results different than canceling your contract, including a greater potential for taxable income. In some cases, your cash value upon surrender may be greater than your contributions to the contract. Please see "Tax information" in this prospectus for possible consequences of cancelling your contract.

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2. Benefits available under the contract

#### Summary of Benefits
The following tables summarize important information about the benefits available under the contract.

#### Death Benefits
This death benefit is available during the accumulation phase:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Name of Benefit | Purpose | **Standard/**<br>**Optional** | Annual Fee | Annual Fee | Brief Description of Restrictions/<br>Limitations |
| Name of Benefit | Purpose | **Standard/**<br>**Optional** | Max | Current | Brief Description of Restrictions/<br>Limitations |
| Death Benefit | Guarantees beneficiaries will receive a benefit equal to at least your contributions less adjusted withdrawals and the amounts of any outstanding loans and accrued interest. | Standard | No Additional<br>Charge | No Additional<br>Charge | • Withdrawals could significantly reduce or terminate benefit<br>|

---

#### Other Benefits
These other benefits are available during the accumulation phase:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Name of Benefit | Purpose | **Standard/**<br>**Optional** | Annual Fee | Annual Fee | Brief Description of Restrictions/<br>Limitations |
| Name of Benefit | Purpose | **Standard/**<br>**Optional** | Max | Current | Brief Description of Restrictions/<br>Limitations |
| &nbsp;&nbsp;&nbsp;&nbsp;Rebalancing<br>Option I<sup>(1)</sup> and<br>Option II<sup>(2)</sup> | Periodically rebalance to your desired asset mix. | Optional | No Charge | No Charge | • Not generally available with Dollar Cost Averaging<br>|
| Dollar Cost Averaging | Transfer account value to selected investment options on a regular basis to potentially reduce the impact of market volatility. | Optional | No Charge | No Charge | • Not generally available with Rebalancing<br>|
| Investment Simplifier | Allows you to automatically transfer amounts from the guaranteed interest option to the variable investment options. | Optional | No Charge | No Charge | • Not generally available with Rebalancing<br>|
| Semester Strategies program (Series 100 and Series 200 TSA and EDC contracts only) | We offer access to account services through SWBC Investment Advisory Services LLC ("SWBC"), an unaffiliated third party. SWBC is an independent registered investment advisory firm that assists retirement plan participants with investment advisory services, including model portfolio services. | Optional | No Charge | No Charge | • To participate in the Program, you are required to use the Maximum investment options choice method<br>• Not available with Dollar Cost Averaging or Rebalancing<br>|
| Participant Loans (Applicable to TSA, governmental employer EDC and Corporate Trusted contracts only) | Loans may be available to plan participants. | Optional | 2%; calculated as a percentage of the outstanding loan amount | 2%; calculated as a percentage of the outstanding loan amount | • Not all employer plans will offer loans<br>• Loans are subject to restrictions under federal tax laws and ERISA<br>|

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(1) Option I allows you to rebalance your account value among the variable investment options.

(2) Option II allows you to rebalance your account value among the variable investment options and the guaranteed interest option.

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#### Death Benefits
There are no restrictions on which investment options you can invest in for the death benefits. The Segments and variable investment options may be conservative in nature and you may receive a higher rate of return from other investment options. If you are seeking more aggressive investment options the allowable investments may not be appropriate for you.

#### Payment of Death Benefit
Beneficiary designations are subject to the terms of your plan. You designate your beneficiary when you apply for your contract. You may change your beneficiary at any time while you are alive and while the contract is in force. The change will be effective as of the date the written request is executed, whether or not you are living on the date the change is received at our processing office. We are not responsible for any beneficiary change request that we do not receive. We will send you a written confirmation when we receive your request. Generally, the owner must be the beneficiary under tax exempt employer EDC plan contracts and the trustee must be the beneficiary under most Trusteed contracts. Such owner may substitute as the beneficiary under the contract the beneficiary under the employer's plan after your death.

#### Death benefit
Your contract provides a death benefit. The death benefit is equal to the greater of (i) your account value (without adjustment for any otherwise applicable negative market value adjustment) and less any outstanding loan balance and accrued interest as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect payment and (ii) the "minimum death benefit." The minimum death benefit is equal to your total contributions, adjusted for withdrawals and any withdrawal charges and any taxes that apply, less any outstanding loan balance and accrued interest. Amounts withdrawn from any Segment before the Segment Maturity Date to pay the death benefit will reflect the Segment Interim Value calculation. For more information, see "Adjustments with respect to early distributions from Segments" in "Charges, Expenses, and Adjustments" in this prospectus.

If your surviving spouse rolls the death benefit proceeds over into a contract issued by us, the death proceeds will remain invested in this contract until your spouse's contract is issued and the amount of the death benefit will be calculated as of the date we receive all requirements necessary to issue your spouse's new contract. The amount of the death benefit will be calculated to equal the greater of (i) your account value (without adjustment for any otherwise applicable negative market value adjustment), less any outstanding loan balance and accrued interest, as of the date that your spouse's contract is issued, and (ii) the "minimum death benefit" as of the date of your death. This means that the death benefit proceeds could vary up or down, based on investment performance, until your spouse's new contract is issued.

#### How withdrawals affect the minimum death benefit
Depending upon the contract series, the contract date, and the state where your contract is issued, each withdrawal you make will reduce the amount of your current minimum death benefit on a pro rata basis. Reduction on a pro rata basis means that

we calculate the percentage of your current account value that is being withdrawn (including the amount of any withdrawal charge deducted from the contract) and we reduce your current minimum death benefit by that same percentage. For example, if your account value is $30,000, and you withdraw $12,000 you have withdrawn 40% of your account value. If your minimum death benefit was $40,000 before the withdrawal, it would be reduced by $16,000 ($40,000 x .40) and your new minimum death benefit after the withdrawal would be $24,000 ($40,000-$16,000). As this example shows, the pro rata reduction of the death benefit can be greater than the dollar amount of the withdrawal. Check with your financial professional.

#### Effect of the annuitant's death
If the annuitant dies before the annuity payments begin, we will pay the death benefit to your beneficiary.

Generally, the death of the annuitant terminates the contract. However, if you are the owner and annuitant and your spouse is the sole primary beneficiary the contract can be continued as follows:

Successor owner and annuitant for SEP, SARSEP and SIMPLE IRAs (may not be available in all states). If you are the owner and annuitant and your spouse is the sole primary beneficiary, your spouse may elect upon your death to continue the contract as the owner/annuitant and no death benefit is payable until the surviving spouse's death. If your surviving spouse decides to continue the contract, as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect the successor owner/annuitant feature, we will increase the account value to equal your minimum death benefit, if such death benefit is greater than such account value. The increase in the account value will be allocated to the investment options according to the allocation percentages we have on file for your contract. Thereafter, for series 300 and 400 withdrawal charges will no longer apply to contributions made before your death. Withdrawal charges will apply if additional contributions are made. These additional contributions will be withdrawn only after all other amounts have been withdrawn. For series 100 and 200 contracts, withdrawal charges will no longer apply and additional contributions may no longer be made.

The determination of spousal status is made under applicable state law; however, in the event of a conflict between federal and state law, we follow federal rules.

#### Effect of your death on the Structured Investment Option
Once we have received notice of your death and until the death benefit is processed, we will not make any transfers from the Segment Holding Account to a Segment. Amounts in the Segment Holding Account will be defaulted into the EQ/Money Market variable investment option on the next scheduled Segment Maturity Date. If Segments mature, the Segment Maturity Value will be transferred to the EQ/Money Market variable investment option.

#### How death benefit payment is made
The Setting Every Community Up for Retirement Enhancement Act ("SECURE Act") enacted at the end of 2019 has changed key aspects of post-death distributions from tax

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qualified and tax favored contracts such as TSAs, SEP IRAs, SARSEP IRAs and SIMPLE IRAs. We may be required in certain cases to pay benefits faster under existing contracts.

We will pay the death benefit to the beneficiary in the form of the annuity payout option you have chosen, if the option is permitted under federal tax rules in effect after your death. If you have not chosen an annuity payout option as of the time of the annuitant's death, the beneficiary will receive the death benefit in a single sum. However, subject to any exceptions in the contract, our rules and applicable federal income tax rules, the beneficiary may elect to apply the death benefit to one or more annuity payout options we offer at the time. See "Your annuity payout options" under "Accessing your money" in this prospectus. In some cases a beneficiary may be able to do a nonspousal direct rollover to a new inherited IRA of a death benefit from a qualified plan, 403(b) plan or governmental employer 457(b) plan.

If the beneficiary is a natural person (i.e., not an entity such as a corporation or a trust) and so elects, death benefit proceeds can be paid through the "Equitable Access Account," which is a draft account that works in certain respects like an interest-bearing checking account. In that case, we will send the beneficiary a draftbook, and the beneficiary will have immediate access to the proceeds by writing a draft for all or part of the amount of the death benefit proceeds. The Company will retain the funds until a draft is presented for payment. Interest on the Equitable Access Account is earned from the date we establish the account until the account is closed by your beneficiary or by us if the account balance falls below the minimum balance requirement, which is currently $1,000. The Equitable Access Account is part of the Company's general account and is subject to the claims of our creditors. We will receive any investment earnings during the period such amounts remain in the general account. The Equitable Access Account is not a bank account or a checking account and it is not insured by the FDIC. Funds held by insurance companies in the general account are guaranteed by the respective state guaranty association.

#### Beneficiary continuation option (For TSAs, SEPs, SARSEP and SIMPLE IRAs only) — May not be available in all states
Depending on the beneficiary, this option may be restricted or may no longer be available for deaths after December 31, 2019, due to the changes made by the SECURE Act. Upon your death under a TSA, SEP, SARSEP or SIMPLE IRA contract, your beneficiary may generally elect to keep the contract with your name on it and receive distributions under the contract instead of receiving the death benefit in a single sum. If the election is made, then as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect the beneficiary continuation option feature, we will increase the account value to equal the applicable death benefit if such death benefit is greater than such account value. The increase in account value will be allocated to the investment options according to the allocation percentages we have on file for your contract.

If eligible, your beneficiary can elect to receive payments over your beneficiary's life expectancy (determined in the calendar year after your death and determined on a term certain basis).

This feature must be elected by September 30th of the year following the calendar year of your death and before any other inconsistent election is made. Beneficiaries who do not make a timely election will not be eligible for this option. These payments must begin no later than December 31st of the calendar year after the year of your death. For sole spousal beneficiaries, payments may begin by December 31st of the calendar year in which you would have reached the applicable RMD age (as described under "Tax Information" later in this prospectus), if such time is later. For deaths after December 31, 2019, only specified individuals who are "eligible designated beneficiaries" or "EDBs" may generally stretch post-death payments over the beneficiary's life expectancy. See required minimum distributions after your death in this prospectus under Tax Information. Individual beneficiaries who do not have EDB status (including beneficiaries named by the original beneficiary to receive any remaining interest after the death of the original beneficiary) must take out any remaining interest in the IRA or plan within 10 years of the applicable death in accordance with federal tax rules. In the case of deceased participants under government employer sponsored plans, these new rules apply to deaths after December 31, 2021.

Under the beneficiary continuation option:

&nbsp;&nbsp;&nbsp;&nbsp;• The contract continues with your name on it for the benefit of your beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• This feature is only available if the beneficiary is an individual. Certain trusts with only individual beneficiaries will be treated as individuals for this purpose.

&nbsp;&nbsp;&nbsp;&nbsp;• If there is more than one beneficiary, each beneficiary's share will be separately accounted for. It will be distributed over the beneficiary's own life expectancy, if payments over life expectancy are chosen by an eligible beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• The minimum amount that is required in order to elect the beneficiary continuation option is $5,000 for each beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• The beneficiary may make transfers among the investment options, but no additional contributions will be permitted.

&nbsp;&nbsp;&nbsp;&nbsp;• Loans will no longer be available for TSA contracts.

&nbsp;&nbsp;&nbsp;&nbsp;• Any death benefit provision (including the minimum death benefit provision) will no longer be in effect.

&nbsp;&nbsp;&nbsp;&nbsp;• The beneficiary may choose at any time to withdraw all or a portion of the account value and no withdrawal charges will apply.

&nbsp;&nbsp;&nbsp;&nbsp;• Any partial withdrawal must be at least $300.

&nbsp;&nbsp;&nbsp;&nbsp;• Your beneficiary will have the right to name a beneficiary to receive any remaining interest in the contract.

&nbsp;&nbsp;&nbsp;&nbsp;• Depending on the type of contract you own, upon the death of your beneficiary, the beneficiary he or she has named has the option to either continue taking required minimum distributions based on the remaining life expectancy of the deceased beneficiary or to receive any remaining interest in the contract in a lump sum. In certain cases, the subsequent beneficiary must withdraw any

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remaining amount within ten years of your death or your beneficiary's death as applicable. See "Tax information" in this prospectus. <br>

The option elected will be processed when we receive satisfactory proof of death, any required instructions for the method of payment and any required information and forms necessary to effect payment.

The beneficiary continuation option may not be available in your state. Check with your financial professional or our processing office regarding availability in your state.

#### How the Structured Investment Option affects the Beneficiary continuation option
Under the Beneficiary continuation option, if you have any account value in a Segment or Segment Holding Account:

&nbsp;&nbsp;&nbsp;&nbsp;• The transfer restrictions on amounts in Segments prior to election of the beneficiary continuation option remain in place. Any amounts in Segments may not be transferred out of the Segments until their Segment Maturity Dates. The Segment Maturity Value may be reinvested in other investment options. However, if the beneficiary is subject to the "10-year rule," amounts may not be invested in Segments with Segment Maturity Dates later than December 31st of the calendar year which contains the tenth anniversary of your death.

&nbsp;&nbsp;&nbsp;&nbsp;• If there is more than one beneficiary, then as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect the beneficiary continuation option feature for the first beneficiary, all Segments will continue for each beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• An eligible designated beneficiary who chooses to receive annual payments over his life expectancy should consult his tax adviser about selecting Segments that provide sufficient liquidity to satisfy the payout requirements under this option. For more information, please see "Required minimum distributions" under "Tax Information" in this prospectus.

#### Other Benefits

#### Investment simplifier
Our Investment simplifier program allows you to choose from two automatic options for transferring amounts from the guaranteed interest option to the variable investment options. The transfer options are the "fixed-dollar option" and the "interest sweep." You may select one or the other, but not both. If you elect to use rebalancing option II (discussed below), you may not choose either of the investment simplifier options.

Fixed-dollar option. Under this option you may elect to have a fixed-dollar amount transferred out of the guaranteed interest option and into the variable investment options of your choice on a monthly basis. You can specify the number of monthly transfers or instruct us to continue to make monthly transfers until all available amounts in the guaranteed interest option have been transferred out.

In order to elect the fixed-dollar option, you must have a minimum of $5,000 in the guaranteed interest option on the date we receive your election form at our processing office. You also must elect to transfer at least $50 per month. The fixed-dollar option is subject to the guaranteed interest option transfer limitation described above under "Transferring your account value."

Interest sweep. Under the interest sweep, we will make transfers on a monthly basis from amounts in the guaranteed interest option. The amount we will transfer will be the interest credited to amounts you have in the guaranteed interest option from the last business day of the prior month to the last business day of the current month. You must have at least $7,500 in the guaranteed interest option on the date we receive your election and on the last business day of each month thereafter to participate in the interest sweep option.

The fixed-dollar and interest sweep options are forms of dollar-cost averaging. Dollar-cost averaging allows you to gradually allocate amounts to the variable investment options by periodically transferring approximately the same dollar amount to the variable investment options you select. This will cause you to purchase more units if the unit's value is low and fewer units if the unit's value is high. Therefore, you may get a lower average cost per unit over the long term. This plan of investing, however, does not guarantee that you will earn a profit or be protected against losses.

When your participation in the investment simplifier will end. Your participation in the investment simplifier will end:

&nbsp;&nbsp;&nbsp;&nbsp;• Under the fixed-dollar option, when either the number of designated monthly transfers have been completed or the amount you have available in the guaranteed interest option has been transferred out.

&nbsp;&nbsp;&nbsp;&nbsp;• Under the interest sweep option, when the amount you have in the guaranteed interest option falls below $7,500 (determined on the last business day of the month) for two months in a row.

&nbsp;&nbsp;&nbsp;&nbsp;• Under either option, on the date we receive at our processing office, your written request to cancel automatic transfers, or on the date your contract terminates.

#### Rebalancing your account value
Our rebalancing program offers two options that you can use to automatically reallocate your account value. Option I permits reallocation among the variable investment options only and option II permits reallocation among the variable investment options and the guaranteed interest option. To enroll in the asset rebalancing program, you must notify us in writing by completing our asset rebalancing form, instructing us:

&nbsp;&nbsp;&nbsp;&nbsp;(a) in whole percentages only, the percentage you want invested in each variable investment option (and the guaranteed interest option, if applicable), and

&nbsp;&nbsp;&nbsp;&nbsp;(b) how often you want the rebalancing to occur (quarterly, semiannually, or annually).

While your rebalancing program is in effect, we will transfer amounts among each variable investment option (and the guaranteed interest option, if applicable), so that the percentage of your account value that you specify is

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invested in each option at the end of each rebalancing date. Your entire account value in the variable investment options (and guaranteed interest option, if applicable) must be included in the rebalancing program. Currently, we permit rebalancing of up to 20 investment options. Transfer restrictions out of the guaranteed interest option may apply in accordance with the last two bullets under "Transferring your account value" above in this section. The initial transfer under the rebalancing program (based on your account value as of the day before the program is established) is not permitted to cause the transfer restrictions to be violated, and any rebalancing election that would be a violation of the transfer restrictions will not be put into effect. However, if the program can be established, once it is in effect, the transfer restrictions will be waived for the rebalancing transfers.

Rebalancing does not assure a profit or protect against loss. You should periodically review your allocation percentages as your needs change. You may want to discuss the rebalancing program with your financial professional before electing the program.

To be eligible, you must have (i) at least $5,000 of account value in the variable investment options for option I, or (ii) at least $5,000 of account value in the variable investment options and the guaranteed interest option, combined for option II. We may waive this $5,000 requirement. Rebalancing is not available for amounts you have allocated in the fixed maturity options.

If you elect to use option II, you may not choose either of the investment simplifier automatic options.

You may elect or terminate the rebalancing program at any time. You may also change your allocations under the program at any time. Once enrolled in the rebalancing program, it will remain in effect until you instruct us in writing to terminate the program. Requesting an investment option transfer while enrolled in our rebalancing program will not automatically change your allocation instructions for rebalancing your account value. This means that upon the next scheduled rebalancing, we will transfer amounts among your investment options pursuant to the allocation instructions previously on file for your program. Changes to your allocation instructions for the rebalancing program (or termination of your enrollment in the program) must be in writing and sent to our processing office.

For TSA, Corporate Trusteed and certain governmental employer EDC contracts with outstanding loans only, on any rebalancing date where the amount to be transferred from the guaranteed interest option would cause a transfer from the Loan Reserve Account (which is part of the guaranteed interest option), the rebalancing program will be automatically cancelled. (See "Loans under TSA, governmental employer EDC and Corporate Trusteed contracts" in "Accessing your money" in this prospectus.)

#### Optional Semester Strategies program (For Series 100 and Series 200 TSA and EDC contracts only)
The Company offers access to account services through SWBC Investment Advisory Services LLC ("SWBC"), an

unaffiliated third party. SWBC is an independent registered investment advisory firm that assists retirement plan participants with investment advisory services, including model portfolio services. If available under your employer's plan, you may generally enroll in SWBC's model portfolio and investment advisory services program (the "Program") to manage your account value. The investment advisor will have an advisory relationship with contract owners who participate in the Program. The Program will allocate your account value among the variable investment options, guaranteed interest option and Segments in the Structured Investment Option based on your set time horizon, risk tolerance and investment return objectives derived by SWBC from information you provide to SWBC. For more information about the Structured Investment Option, please see the "Structured Investment Option" in "Purchasing the Contract". To see if the Program is available in your state, please contact your financial professional and/or see Appendix "State contract availability and/or variations of certain features and benefits" in this prospectus. SWBC's Form ADV is provided at enrollment and is also available upon request and on SWBC's website.

SWBC will assign you to a specific Program model portfolio ("Model Portfolio") based on two main criteria: time horizon and risk tolerance. First, they will determine the age you plan to retire (the "Planned Retirement Age"), which cannot be later than the maturity date under the contract and the Model Portfolio strategy you select. SWBC's Programs generally offers Model Portfolios with five different time horizons, which are named accordingly:

&nbsp;&nbsp;&nbsp;&nbsp;• 16+ years to retirement

&nbsp;&nbsp;&nbsp;&nbsp;• 11-15 years to retirement

&nbsp;&nbsp;&nbsp;&nbsp;• 6-10 years to retirement

&nbsp;&nbsp;&nbsp;&nbsp;• 1-5 years to retirement

&nbsp;&nbsp;&nbsp;&nbsp;• Post-retirement

You can generally change your Planned Retirement Age at any time by providing the new retirement age to SWBC.

Next, SWBC will consider your "risk tolerance". Together, you will determine if you want more or less exposure to equities. The Program currently offers the above Model Portfolios using two different strategies. Based on your risk tolerance, you can choose:

&nbsp;&nbsp;&nbsp;&nbsp;• Semester Strategies has more exposure to equities. Semester Strategies allocates approximately 20% of your assets into multiple 1-year Standard Segments and the remaining assets into fixed income and equity variable investment options (shifting from more equities to more fixed income as you glide between models as you approach retirement).

&nbsp;&nbsp;&nbsp;&nbsp;• Semester Strategies Plus has less exposure to equities. Semester Strategies Plus initially allocates a higher percentage of your assets into multiple 1-year Standard Segments than Semester Strategies (gradually increasing the allocation to 1-year Standard Segments) and the

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remaining assets into fixed income and equity variable investment options (shifting from more equities, but less than Semester Strategies, to more fixed income as you glide between models as you approach retirement).

You can generally change from Semester Strategies to Semester Strategies Plus at any time. You cannot, however, move from Semester Strategies Plus to Semester Strategies.

The Model Portfolios may have limited investment options which may be more conservative than other investment options which may limit the upside potential for your contract. There is a risk of loss in all the Model Portfolios.

When you enroll in the Program, your allocation instructions for future contributions will be changed to the Model Portfolio you are assigned to by SWBC as of the date we process your enrollment request. In addition, your entire account value will be rebalanced or reallocated periodically according to the Model Portfolio's allocations. Amounts in variable investment options, including the Segment Type Holding Accounts, and guaranteed interest options will be rebalanced according to the Model Portfolio's allocations monthly, generally on the first Friday of every month (each a "Semester Strategies Rebalance Date") and amounts in a Segment will be reallocated according to the Model Portfolio's allocations when that Segment matures (each a "Semester Strategies Reallocation Date"). Amounts rebalanced or reallocated into new Segments will be placed in the applicable Segment Type Holding Accounts. Because of the difference in timing between Semester Strategies Rebalance Dates, Semester Strategies Reallocation Dates and amounts directed into Segments first being placed in Segment Type Holding Accounts, your actual allocations may vary from the Model Portfolio's allocations at certain points in time if you have account value in Segments. If an investment option in a Model Portfolio terminates, liquidates, merges, or closes to new investors, SWBC will determine what course of action to take and will update the Model Portfolio's allocations as necessary.

On an annual basis, the Program will determine if you will transition or "glide" from one Model Portfolio to the next Model Portfolio based on your birthdate and the number of years remaining until your Planned Retirement Age currently on file. If a glide is scheduled to occur, your allocation instructions for future contributions will be changed to the new Model Portfolio allocations. Your account value will be rebalanced and reallocated as applicable into the investment options according that new Model Portfolio's allocations on the next Semester Strategies Rebalance Date and applicable Semester Strategies Reallocation Dates. You will receive notice of an upcoming glide. The automatic glide feature is part of the Program and cannot be modified. If you do not want to glide from the current Model Portfolio to the next Model Portfolio, you will have to change your Planned Retirement Age prior to your birthdate. Once you reach your Planned Retirement Age, you will glide to the post-retirement Model Portfolio for purposes of the Program and thereafter you will no longer glide to a different Model Portfolio as you continue to age.

SWBC will generally review the Model Portfolios on an annual basis and may review them more frequently based on market conditions. SWBC may also terminate a Model Portfolio and assign you to a new Model Portfolio. You will receive notice of any changes in the Model Portfolio allocations. You may decide to opt out of the changes by terminating your participation in the Program and becoming self-directed prior to your account value being rebalanced and reallocated as applicable according to the new Model Portfolio allocations. If you do not opt out, on the date of the proposed change your allocation instructions for future contributions will be changed to the Model Portfolio's new allocations. Your account value will be rebalanced and reallocated as applicable into the investment options according to that Model Portfolio's new allocations on the next Semester Strategies Rebalance Date and applicable Semester Strategies Reallocation Dates.

To participate in the Program, you are required to use the Maximum investment options choice method. If you elected the Maximum transfer flexibility method before enrolling in the Program, you will be switched to the Maximum investment options choice method when you enroll in the Program. In addition, when you enroll in the Program, any current automated transfer programs, including dollar cost averaging, and asset rebalancing, will be unavailable and/or terminate and you will not be able to establish any new program(s) while you participate. In addition, if you invested in the Structured Investment Option and specified a Performance Cap Threshold and/or provided Segment maturity instructions, those elections will be changed when you enroll in the Program. For more information about the Structured Investment Option, please see the "Structured Investment Option" in "Purchasing the Contract" in this prospectus.

When you enroll in the Program, we will pay SWBC's advisory services fee on your behalf.

You may terminate the Program and become self-directed at any time by completing the necessary termination form or by contacting your financial professional. You can also terminate your participation in the Program by logging into your account at www.equitable.com or contacting one of our customer service representatives at (800) 628-6673. If you request to change your future allocation instructions or make a transfer from one investment option to another, your participation in the Program will terminate and you will become self-directed. Once terminated, we reserve the right to not permit you to re-enroll in the Program. If the Program terminates for any reason, you will be self-directed and, therefore, you will no longer receive model portfolio or investment advisory services from SWBC. If the Program terminates you will remain in your existing investment options until you provide us with new instructions. We can also terminate the Program at any time and for any reason. If we terminate the Program you will become self-directed. We do not provide investment advice. Please note that if you were switched from the Maximum transfer flexibility method to the Maximum investment options choice method when you enrolled in the Program you will not be automatically switched back to the Maximum transfer flexibility

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method if your participation in the Program terminates. Likewise, if any automated programs, a Performance Cap Threshold or Segment maturity instructions were terminated when you enrolled in the Program, those automated programs, Performance Cap Thresholds or special maturity instructions will not automatically resume; you will need to provide us with new instructions regarding which automated programs that you wish to re-enroll in, any Performance Cap Threshold you wish to set and any new Segment maturity instructions you want to use.

Please note:

&nbsp;&nbsp;&nbsp;&nbsp;• Your Planned Retirement Age cannot be later than the maturity date under your contract.

&nbsp;&nbsp;&nbsp;&nbsp;• If you have current investments in the Structured Investment Option, you may not be eligible to participate in the Program if your current Structured Investment Option allocations are higher than the Model Portfolio allocations to the Structured Investment Option would be based on the information you provided SWBC.

&nbsp;&nbsp;&nbsp;&nbsp;• You cannot move from Semester Strategies Plus to Semester Strategies.

&nbsp;&nbsp;&nbsp;&nbsp;• If you change your future allocations or transfer account value from one investment option to another, your participation in the Program will terminate and you will become self-directed.

&nbsp;&nbsp;&nbsp;&nbsp;• When you enroll in the Program, you will not be able to establish a new automated rebalancing program and any current automated rebalancing program will terminate.

&nbsp;&nbsp;&nbsp;&nbsp;• The Program will rebalance and reallocate your account value generally according to the Model Portfolio allocations; however, because of the difference in timing between Semester Strategies Rebalance Dates, Semester Strategies Reallocation Dates and amounts directed into Segments first being placed in Segment Type Holding Accounts, your actual allocations may vary from the Model Portfolio allocations at certain points in time if you have account value in Segments.

For additional information or to enroll in the Program, contact your financial professional or one of our customer service representatives. The Program may not be available to all plans, all contracts, all certificates, in all states or through all financial intermediaries.

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

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3. Principal risks of investing in the contract

This section discusses certain risks associated with purchasing a contract. The level of risk you bear and your potential investment performance will differ depending on the investments you choose.

#### Risks associated with variable investment options
You take all the investment risk for amounts allocated to one or more of the subaccounts, which invest in Portfolios. If the subaccounts you select increase in value, then your account value goes up; if they decrease in value, your account value goes down. How much your account value goes up or down depends on the performance of the Portfolios in which your subaccounts invest. We do not guarantee the investment results of any Portfolio. An investment in the contract is subject to the risk of poor investment performance, and the value of your investment can vary depending on the performance of the selected Portfolio(s), each of which has its own unique risks. You should review the Portfolios before making an investment decision.

#### Risks associated with the Structured Investment Option (SIO)
An investor is not invested in the Index or in the securities tracked by the Index. There are unique risks regarding the SIO.

Limiting Negative Returns (Segment Risk of Loss)

&nbsp;&nbsp;&nbsp;&nbsp;• There is a risk of a substantial loss of your principal and previously credited interest despite limits on negative index returns because you agree to absorb all losses from the portion of any negative Index Performance Rate that exceeds the Segment Buffer for any Segment at maturity. Currently, the only levels of protection are the -10% or the -20% Segment Buffers at maturity. You could lose as much as 80% (for Segments with a -20% Segment Buffer) to 90% (for Segments with a -10% Segment Buffer) of your principal and previously credited interest due to negative index performance on the Segment Maturity Date. We may change the indices and/or Segment Options in the future, but we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss. In the future, we may offer other Segment Options that do not provide any downside protection which would mean there is a risk of loss of the entire amount invested.

Limiting Positive Returns (Performance Cap Rates)

&nbsp;&nbsp;&nbsp;&nbsp;• Your Segment Rate of Return for a Segment is limited by its Performance Cap Rate, if applicable, which could cause your Segment Rate of Return to be lower than it would otherwise be if you invested in a mutual fund or exchange-traded fund designed to track the performance of the Index.

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

&nbsp;&nbsp;&nbsp;&nbsp;• We declare a Performance Cap Rate for each Segment, which is the highest Segment Rate of Return that can be credited on the Segment Maturity Date for that Segment. The Performance Cap, if applicable, Rate may limit your participation in any increases in the underlying Index associated with a Segment. Our minimum Performance Cap Rates for 1, 3, and 5-year Segments are 4%, 12%, and 20%, respectively. See Appendix: "State contract availability and/or variations of certain features and benefits" for more information on state variations. We will not open a Segment with a Performance Cap Rate below the applicable minimum Performance Cap Rate. In some cases, we may decide not to declare a Performance Cap Rate for a Segment, in which case there is no maximum Segment Rate of Return for that Segment.

&nbsp;&nbsp;&nbsp;&nbsp;• The Performance Cap Rate is determined on the Segment Start Date. You will not know the rate in advance. Prior to the Segment Start Date, you may elect a Performance Cap Threshold. The threshold represents the minimum Performance Cap Rate you find acceptable for a particular Segment. If we declare a cap that is lower than the threshold you specify, you will not be invested in that Segment and your account value will remain in that Segment Holding Account until the next available Segment for which your threshold is met or you provide us with alternative instructions. You risk having amounts remain in Segment Holding Accounts for lengthy periods of time rather than being invested in Segments. If you do not specify a threshold, you risk the possibility that the Performance Cap Rate established will have a lower cap than you would find acceptable. We will not open a Segment if the Performance Cap Rate for 1, 3, and 5-year Segments would be less than 4%, 12%, and 20%, respectively. See Appendix: "State contract availability and/or variations of certain features and benefits" for more information on state variations. The Performance Cap Rate is a rate of return from the Segment Start Date to the Segment Maturity Date.

Risks Related to Withdrawals (Segment Interim Value)

&nbsp;&nbsp;&nbsp;&nbsp;• There is a risk of loss of principal and previously credited interest in the case of a withdrawal (including an automatic or systematic withdrawal or a required minimum distribution), annuitization, death, surrender, contract cancellation, or transfer prior to a Segment Maturity Date due to charges and adjustments imposed on those distributions, and this may occur even if index performance has been positive.

&nbsp;&nbsp;&nbsp;&nbsp;• The method we use in calculating your Segment Interim Value may result in an amount lower than your Segment Investment, even if the Index has experienced positive investment performance since the Segment Start Date. Also, this amount may be less than the

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amount you would receive had you held the investment until maturity. Because the end-of-term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios. This loss will be greater if you also have to pay a withdrawal charge, or if you have to pay taxes or tax penalties. <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If you take a withdrawal, including required minimum distributions, and there is insufficient value in the other investment options available under your EQUI-VEST <sup>®</sup> contract and the Segment Holding Account, we will withdraw amounts pro rata from any active Segments in your EQUI-VEST <sup>®</sup> contract. Amounts withdrawn from active Segments will be valued using the formula for calculating the Segment Interim Value.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Amounts paid on death or surrender before the Segment Maturity Date, will be based on the Segment Interim Value.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Any calculation of the Segment Interim Value will generally be affected by changes in both the volatility and level of the Index, as well as interest rates. The calculation of the Segment Interim Value is linked to various factors, including the value of a basket of put and call options on the Index as described in "Contract Adjustment — Segment Interim Value" in the Statement of Additional Information. The Segment Interim Value will generally be negatively affected by increases in the expected volatility of index prices, interest rate increases, and by poor market performance. All other factors being equal, the Segment Interim Value would be lower the earlier a withdrawal or surrender is made during a Segment. Also, for all contracts using a Performance Cap Rate limiting factor, participation in upside performance for early withdrawals is pro-rated based on the period those amounts were invested in a Segment. This means you participate to a lesser extent in upside performance the earlier you take a withdrawal.

&nbsp;&nbsp;&nbsp;&nbsp;• You cannot transfer out of a Segment prior to its maturity to another investment option. You can only make withdrawals out of a Segment or surrender your EQUI-VEST® contract. The amount you would receive would be calculated using the formula for the Segment Interim Value.

Risks Related to Segments, Segment Returns, and Segment Type Holding Accounts

&nbsp;&nbsp;&nbsp;&nbsp;• We may, in our sole discretion, not offer certain Segments on one or more Segment Start Dates.

&nbsp;&nbsp;&nbsp;&nbsp;• We may not offer new Segments. Therefore, a certain Segment may not be available for you to transfer your Segment Maturity Value into after the Segment Maturity Date.

&nbsp;&nbsp;&nbsp;&nbsp;• We have the right to substitute an alternative index prior to Segment Maturity if the publication of the Index is discontinued or at our sole discretion we determine that our

use of the Index should be discontinued or if the calculation of the Index is substantially changed. If we substitute an index for an existing Segment, we would not change the Segment Buffer or Performance Cap Rate. We would attempt to choose a substitute index that has a similar investment objective and risk profile to the replaced index. <br>

&nbsp;&nbsp;&nbsp;&nbsp;• The amounts held in the Segment Holding Account may earn a return that is less than the return you might have earned if those amounts were held in another investment option.

&nbsp;&nbsp;&nbsp;&nbsp;• The level of risk you bear and your potential investment performance will differ depending on the Segments you choose. All of the reference Indices are price return indices, meaning that dividends are excluding from the performance of the Index. The performance of an Index is based on changes in the values of the securities or other instruments that comprise or define the Index. The securities and instruments comprising or defining the Indices are subject to a variety of investment risks, many of which are complicated and interrelated. These risks may affect capital markets generally, specific market segments, or specific issuers. The performance of the Indices may fluctuate, sometimes rapidly and unpredictably. Negative Index performance may cause you to lose money on your investment in the contract. The historical performance of an Index or a Segment of the SIO does not guarantee future results. It is impossible to predict whether an Index will perform positively or negatively over the course of a Segment Duration.

&nbsp;&nbsp;&nbsp;&nbsp;• In the highly unlikely event we were forced to stop offering new Segments, contract owners would be limited to transferring or contributing to the other investment options. You could choose to surrender your contract, but you may be subject to withdrawal charges, taxes, and tax penalties, and if you purchase another retirement vehicle, it may have different features, fees, and risks than your annuity contract. If you are buying the annuity contract for the SIO, you should speak to your financial adviser as to whether this product is suitable for you.

Risks Related to Indices

While it is not possible to invest directly in an Index, if you choose to allocate amounts to a Segment of the SIO, you are indirectly exposed to the investment risks associated with the applicable Index. Because each Index is comprised or defined by a collection of securities, each Index is largely exposed to market risk and issuer risk.

Market risk is the risk that market fluctuations may cause the value of a security to fluctuate, sometimes rapidly and unpredictably. Issuer risk is the risk that the value of an issuer's securities may decline for reasons directly related to the issuer, as opposed to the market generally.

&nbsp;&nbsp;&nbsp;&nbsp;• S&P Price Return Index: The S&P 500 Price Return Index is comprised of equity securities issued by large-capitalization U.S. companies. In general, large-capitalization companies may be unable to respond quickly to new competitive challenges, and may not be able to attain the high growth rate of successful smaller companies.

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&nbsp;&nbsp;&nbsp;&nbsp;• Russell 2000 <sup>®</sup> Price Return Index: The Russell 2000 <sup>®</sup> Price Return Index is comprised of equity securities of small-capitalization U.S. companies. In general, the securities of small-capitalization companies may be more volatile and may involve more risk than the securities of larger companies. Small-capitalization companies are more likely to fail than larger companies.

&nbsp;&nbsp;&nbsp;&nbsp;• MSCI EAFE Price Return Index: The MSCI EAFE Price Return Index is an equity index that captures large and mid-cap representation across developed markets around the world. The securities comprising the MSCI EAFE Price Return Index are subject to the risks related to investments in foreign markets (e.g. increased price volatility; changing currency exchange rates; and greater political, regulatory, and economic uncertainty). In general, foreign markets may be less liquid, more volatile, and subject to less government supervision than domestic markets.

#### Risks Associated with the Fixed Maturity Options
An allocation to a fixed maturity option has various risks associated with it.

Please be aware that a market value adjustment could result in a significant loss of principal and previously credited interest. In certain extreme circumstances, it is theoretically possible to lose 100% of your investment. Specifically:

&nbsp;&nbsp;&nbsp;&nbsp;• If you make any withdrawal (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment. The market value adjustment may be negative.

&nbsp;&nbsp;&nbsp;&nbsp;• If there is a market value adjustment and interest rates have increased from the time that you originally allocated to a fixed maturity option to the time that you take the withdrawal (including transfers, surrender or termination of your contract, or when we make deductions for charges), the market value adjustment will be negative and will reduce your value in the fixed maturity option.

&nbsp;&nbsp;&nbsp;&nbsp;• The amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date.

&nbsp;&nbsp;&nbsp;&nbsp;• Therefore, it is possible that a negative market value adjustment could greatly reduce your value in the fixed maturity options, particularly in fixed maturity options with later maturity dates.

If we deduct all or a portion of a fee or charge from a fixed maturity option, a market value adjustment will apply to that deduction from the fixed maturity option. If the market value adjustment is negative, it will reduce your value in the fixed maturity option.

No company other than us has any legal responsibility to pay amounts that the Company owes under the contract and fixed maturity option. An owner should look to the financial strength of the Company for its claims-paying ability.

#### Risk associated with taking an early withdrawal
The contract is not a short-term investment and is not appropriate for an investor who needs ready access to cash because the contract is designed to provide for the accumulation of retirement savings and income on a long-term basis. As such, you should not use the contract as a short-term investment or savings vehicle and you should consider whether investing in the contract is consistent with the purpose for which the investment is being considered.

Withdrawals could significantly reduce the minimum death benefit by an amount greater than the value withdrawn.

Withdrawals may be subject to Withdrawal Charges, negative Segment Interim Value adjustments (see Risks associated with the Structured Investment Option (SIO)), negative Market Value Adjustments (see Risks associated with the Fixed Maturity Options), loss of interest and the possibility of adverse tax consequences.

#### Insurance company risk
No company other than us has any legal responsibility to pay amounts that we owe under the contract including amounts allocated to the SIO and fixed maturity options. The general obligations and any Guaranteed benefits under the contract are supported by our general account and are subject to our claims paying ability. You should look solely to our financial strength for our claims-paying ability.

#### Possible fees on access to account value
We may apply fees if you access your account value during the accumulation period or surrender your contract. For example, in addition to possible tax consequences, you may incur fees for accessing your account value such as a withdrawal charge, transfer fee, third party transfer or exchange fee, annual administrative expense, base contract expense, and/or a charge for any optional benefits.

#### Possible adverse tax consequences
The tax considerations associated with the contract vary and can be complicated. The applicable tax rules can differ, depending on the type of contract, whether TSA, EDC, Annuitant-Owned HR-10, Trusteed, SEP, SIMPLE IRA and SARSEP contracts. We cannot provide detailed information on all tax aspects of the contracts. Moreover, the tax aspects that apply to a particular person's contract may vary depending on the facts applicable to that person. Tax rules may change without notice. We cannot predict whether, when, or how these rules could change. Any change could affect contracts purchased before the change. Congress may also consider further proposals to comprehensively reform or overhaul the United States tax and retirement systems, which if enacted, could affect the tax benefits of a contract. We cannot predict what, if any, legislation will actually be proposed or enacted. Before making contributions to your contract or taking other action related to your contract, you should consult with a tax professional to determine the tax implications of an investment in, and payments received under, the contract.

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#### Contract Changes Risk
We may, at any time, exercise our rights to limit or terminate your contributions, allocations and transfers to any of the variable investment options. We reserve the right, subject to compliance with laws that apply, to remove variable investment options from the Separate Account, to combine any two or more variable investment options, to restrict or eliminate any voting rights as to the Separate Account, to limit or terminate contributions or transfers into any of the variable investment options, and to limit the number of variable investment options you may select.

We reserve the right to offer any or all Segments more or less frequently or to stop offering any of them (except we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss) or to suspend offering any or all of them temporarily for some or all contracts.

You should evaluate whether our ability to make the changes described above, and your ability to react to such changes, are appropriate based on your investment goals. When such changes occur, you should also evaluate whether those changes are appropriate based on your investment goals and, if not, you should evaluate your options under the Contract, which may be limited and may have negative consequences associated with them, as described in this section.

#### Risk of loss
All investments have risks to some degree and it is possible that you could lose money by investing in the contract. An investment in the contract is not a deposit with a bank and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency.

#### Availability by financial intermediary
Some financial intermediaries (e.g., selling broker-dealer firms) may not offer and/or may limit the offering of certain investment options, contract benefits, and other contract features based on issue age or other criteria established by the selling broker-dealer. For example, your financial professional may not recommend a particular investment option or contract benefit to you that is described in this Prospectus. Before you purchase the contract, you should discuss with your financial professional any limitations, restrictions, or other variations related to the investment options, contract benefits or other contract features available to you through your financial professional. If a particular feature that interests you is not recommended through your broker-dealer, you may want to contact us to explore its availability.

#### Risk associated with taking a loan
Loans will decrease your account value and death benefit, and loaned amounts will not participate in the investment experience of your investment options. There may be adverse tax consequences associated with taking a loan from your contract.

#### Business disruption, cybersecurity, and artificial intelligence ("AI") technologies risks
We rely heavily on technology, including interconnected computer systems and data storage networks and digital communications, to conduct our variable product business. Because our variable product business is highly dependent upon the effective operation of our computer systems and those of our service providers and other business partners, our business is vulnerable to disruptions from utility outages, and susceptible to operational and information security risks resulting from information systems failure (e.g., hardware and software malfunctions), and cyberattacks. Cyber-attacks may be systemic (e.g., affecting the internet, cloud services, or other infrastructure) or targeted (e.g., failures in or breach of our systems or those of third parties on whom we rely, including ransomware and malware attacks). Cybersecurity risks include, among other things, the loss, theft, misuse, corruption and destruction of data maintained online or digitally, interference with or denial of service, attacks on our websites (or the websites of third parties on whom we rely), other operational disruption and unauthorized release, use or abuse of confidential customer information. The risk of cyber-attacks may be higher during periods of geopolitical turmoil. Due to the increasing sophistication of cyber-attacks, a cybersecurity breach could occur and persist for an extended period of time without detection. Systems failures and cyberattacks, as well as, any other catastrophic event, including natural and manmade disasters, public health emergencies, pandemic diseases, terrorist attacks, floods or severe storms affecting us, any third-party administrator, the underlying funds, intermediaries and other affiliated or third-party service providers may adversely affect us, our business operations and your account value and interfere with our ability to process contract transactions and calculate account values. Systems failures and cyberattacks may also interfere with our processing of contract transactions, including the processing of orders from our website or with the underlying funds, impact our ability to calculate account values and unit values and/or the underlying funds to be unable to calculate share values, cause the release or possible destruction of confidential customer and/or business information, impede order processing or cause other operational issues, subject us and/or our service providers and intermediaries to regulatory fines, litigation and financial losses and/or cause reputational damage. Cybersecurity risks may also impact the issuers of securities in which the underlying funds invest, which may cause the underlying funds to lose value. The preventative actions we take to reduce the frequency and severity of cybersecurity incidents and protect our computer systems may be insufficient to prevent a cybersecurity breach from impacting our operations or your contract value. There can be no assurance that we or the underlying funds or our service providers and intermediaries will be able to avoid cybersecurity breaches affecting your contract.

The development and deployment of AI tools and technologies, including generative AI, and its use and

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anticipated use by us or by third parties on whom we rely, may increase our existing operational risks or create new operational risks that we are not currently anticipating. AI and generative AI may be misused by us or by third parties upon which we rely, and that risk is increased by the relative newness of the technology, the speed at which it is being adopted, and the uncertain and evolving policy and regulatory landscape governing its use. Such misuse could expose us to legal or regulatory risk. Because the generative AI technology is so new, many of the potential risks of generative AI are currently unknowable.

In addition, we are also exposed to risks related to natural and man-made disasters, including, but not limited to, storms, fires, floods, earthquakes, public health crises, malicious acts, and terrorist acts, or any other event, which could adversely affect our ability to conduct business. A natural or man-made disaster, including a pandemic such as COVID-19, could result in our workforce, and/or employees of service providers and/or third-party administrators, being compromised and unable or unwilling to fully perform their responsibilities, which could likewise result in interruptions in our service. This could interfere with our processing of contract transactions, including processing orders from owners and orders with the underlying funds, impact our ability to calculate contract value, or have other adverse impacts on our operations. These events may also negatively affect the our service providers and intermediaries, the underlying funds and issuers of securities in which the underlying funds invest, which may cause the funds underlying your contract to lose value. There can be no assurance that we or the underlying funds or our service providers and intermediaries will be able to avoid negative impacts associated with natural and man-made disasters.

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4. Determining your contract's value

#### Your account value and cash value
Your "account value" is the total of the values you have allocated to (i) the variable investment options; (ii) the guaranteed interest option; (iii) the market adjusted amounts you have in the fixed maturity options; (iv) if you have taken a loan under a TSA, governmental employer EDC or Corporate Trusteed contract, balances and accrued interest held in your loan reserve account and (v) (For Series 100 and 200 TSA and EDC contracts) Segments in the SIO and Segment Type Holding Accounts in the SIO. For more information about the account value in the SIO and fixed maturity options, please see "Structured Investment Option" and "Fixed Maturity Options" in "Purchasing the Contract". These amounts are also subject to certain fees and charges discussed in "Charges, expenses, and adjustments" in this prospectus.

Your contract also has a "cash value." At any time before annuity payments begin, your contract's cash value is equal to the account value, less: (i) any applicable withdrawal charges and (ii) the total amount or a pro rata portion of the annual administrative charge, and (iii) under a TSA, governmental employer EDC or Corporate Trusteed contract, any outstanding loan and accrued interest.

#### Your contract's value in the variable investment options
Each variable investment option invests in shares of a corresponding portfolio. Your value in each variable investment option is measured by "units." The value of your units will increase or decrease as though you had invested it in the corresponding portfolio's shares directly. Your value, however, will be reduced by the amount of the fees and charges that we deduct under the contract.

The unit value for each variable investment option depends on the investment performance of that option minus daily charges for mortality and expense risks and other expenses. On any day, your value in any variable investment option equals the number of units credited to that option, adjusted for any units purchased for or deducted from your contract under that option, multiplied by that day's value for one unit. The number of your contract units in any variable investment option does not change unless they are increased or decreased to reflect additional contributions, withdrawals, withdrawal charges, transfers and loans.

In addition, the annual administrative charge or third-party transfer or exchange charge and plan operating expense charge for TSAs will reduce the number of units credited to your contract. A description of how unit values are calculated is found in the SAI.

#### Your contract's value in the guaranteed interest option
Your value in the guaranteed interest option at any time will equal: your contributions and transfers to that option, plus interest, minus withdrawals and transfers out of the option, and charges we deduct.

#### Your contract's value in the fixed maturity options
Your value in each fixed maturity option at any time before the maturity date is the market adjusted amount in each option, which reflects withdrawals out of the option and charges we deduct. This is equivalent to your fixed maturity amount increased or decreased by the market value adjustment. Your value, therefore, may be higher or lower than your contributions (less withdrawals) accumulated at the rate to maturity. At the maturity date, your value in the fixed maturity option will equal its maturity value, provided there have been no withdrawals or transfers.

#### Your contract's value in the Segments of the Structured Investment Option
Your value in each Segment of the Structured Investment Option at any time before the Segment Maturity Date is the Segment Interim Value. See "Structured Investment Option" under "Purchasing the Contract" in the prospectus and "Contract Adjustment — Segment Interim Value" in the Statement of Additional Information.

**Even if the Index has experienced positive investment performance since the Segment Start Date, because of the factors we take into account in the calculation above, your Segment Interim Value may be lower than your Segment Investment.** 

#### Insufficient account value
Your contract will terminate without value if your account value is insufficient to pay any applicable charges when due. Your account value could become insufficient due to withdrawals and/or poor market performance. Upon such termination, you will lose all your rights under your contract.

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5. Transferring your money among investment options

#### Transferring your account value
At any time before the date annuity payments are to begin, you can transfer some or all of your account value among the investment options, subject to the following:

&nbsp;&nbsp;&nbsp;&nbsp;• You must transfer at least $300 of account value or, if less, the entire amount in the investment option. We may waive the $300 requirement.

&nbsp;&nbsp;&nbsp;&nbsp;• You may not transfer to a fixed maturity option in which you already have value.

&nbsp;&nbsp;&nbsp;&nbsp;• You may not transfer to a fixed maturity option that has a rate to maturity of 3%.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers to a fixed maturity option will receive the rate to maturity in effect for that fixed maturity option on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• If the annuitant is age 81, you must limit your transfers to fixed maturity options with maturities of seven years or less. If the annuitant is age 81 or older, you must limit your transfers to fixed maturity options of five years or less. We will not accept allocations to a fixed maturity option if on the date the contribution or transfer is to be applied, the rate to maturity is 3%. You may not transfer to a fixed maturity option if its maturity date is later than the date annuity payments are to begin.

&nbsp;&nbsp;&nbsp;&nbsp;• Under certain contracts, if you make transfers out of a fixed maturity option other than at its maturity date, the transfer may cause a market value adjustment and reduce your account value.

&nbsp;&nbsp;&nbsp;&nbsp;• Under certain contracts, a transfer into the guaranteed interest option will not be permitted if such transfer would result in more than 25% of the annuity account value being allocated to the guaranteed interest option, based on the annuity account value as of the previous business day.

&nbsp;&nbsp;&nbsp;&nbsp;• If you make transfers out of a fixed maturity option other than at its maturity date the transfer will cause a market value adjustment on the business day of the transfer.

&nbsp;&nbsp;&nbsp;&nbsp;• If you choose the "Maximum investment options choice" method for selecting investment options (including if you have been deemed to have selected that method as a result of a Target Date Allocation investment option in which you are invested becoming a group "B" option as described under "Selecting your investment method" in "Purchasing the contract" and the Appendix: "Investment options available under the contract" in this prospectus) the maximum amount you may transfer in any contract year from the guaranteed interest option to any other investment option is (a) 25% of the amount you had

in the guaranteed interest option on the last day of the prior contract year or, if greater, (b) the total of all amounts you transferred from the guaranteed interest option to any other investment option in the prior contract year. <br>

&nbsp;&nbsp;&nbsp;&nbsp;• If you transfer money from another financial institution into the guaranteed interest option during your first contract year, and if you have selected the "Maximum investment options choice" method (including if you have been deemed to have selected that method as a result of a Target Date Allocation investment option in which you are invested becoming a group "B" option as described under "Selecting your investment method" in "Purchasing the contract" and the Appendix: "Investment options available under the contract" in this prospectus) you may, during the balance of that contract year, transfer up to 25% of such initial guaranteed interest option balance to any other investment option.

&nbsp;&nbsp;&nbsp;&nbsp;• You may not transfer out of a Segment before its Segment Maturity Date.

&nbsp;&nbsp;&nbsp;&nbsp;• You may not transfer out of the Segment Holding Account on a Segment Start Date.

&nbsp;&nbsp;&nbsp;&nbsp;• A contribution or transfer into the Segment Holding Account on a Segment Start Date will not be transferred into the Segment that is created on that Segment Start Date. Your money will be transferred into a Segment on the following month's Segment Start Date, provided you meet the participation requirements.

&nbsp;&nbsp;&nbsp;&nbsp;• You may not contribute or transfer money into the Segment Holding Account and designate a Segment Start Date. The account value in the Segment Holding Account will be transferred on the first Segment Start Date on which you meet the participation requirements.

&nbsp;&nbsp;&nbsp;&nbsp;• You may not contribute or transfer into the Segment Holding Account if the Segment Maturity Date of the Segment that will be created on the Segment Start Date would be after the contract maturity date (the contract date anniversary that follows the annuitant's/participant's 95th birthday).

&nbsp;&nbsp;&nbsp;&nbsp;• You may not contribute to the Segment Holding Account or transfer to the Segment Holding Account or a Segment if the total number of Segments plus the Segment Holding Account that would be active in your contract after such contribution or transfer would be greater than 13. If a transfer from the Segment Holding Account into a Segment will cause a contract to exceed this limit, such transfers will be defaulted to the EQ/Money Market variable investment option.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers from the Segment Holding Account to a Segment will not occur if you do not meet the participation

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requirements. See "Segment Participation Requirements" in "Structured Investment Option" in "Purchasing the Contract" earlier in this prospectus.

&nbsp;&nbsp;&nbsp;&nbsp;• If your EQUI-VEST <sup>®</sup> contract permits Dollar cost averaging ("DCA") and/or the Special dollar cost averaging ("Special DCA") programs, you can elect to have the DCA or Special DCA systematically transfer amounts over time to the Segment Holding Account. A fixed-dollar amount (or interest credited in the guaranteed interest option under DCA) will be transferred from the guaranteed interest option or the account for Special DCA into the Segment Holding Account on a monthly basis subject to the following current limitations:

The first transfer out of the guaranteed interest option or the Account for Special DCA into the Segment Holding Account will occur on the last business day of that month, and future transfers from the guaranteed interest option or the account for Special DCA into the Segment Holding Account will occur on the last business day of each month. <br>

The duration of Dollar cost averaging, if a fixed dollar amount is elected, will be until there is a zero balance in the guaranteed interest option. <br>

— The duration of the Special DCA program, if elected, cannot exceed 12 months.

— The DCA or Special DCA can be cancelled at any time.

If the DCA or Special DCA is cancelled, you have the option to transfer out of the Segment Holding Account into any of the investment options. Any amounts not transferred out will be swept into the currently available Segment on the Segment Start Date. <br>

— Generally, allocations into a Segment will occur on the close of business on the 15th of each month.

The rebalancing program feature in your EQUI-VEST<sup>®</sup> contract is not available for amounts allocated to the Segment Holding Account or to any Segment. <br>

Upon advance notice to you, we may change or establish additional restrictions on transfers among the investment options, including limitations on the number, frequency, or dollar amount of transfers. A transfer request does not change your percentages for allocating current or future contributions among the investment options. Our current transfer restrictions are set forth in the "Disruptive transfer activity" section below.

You may request a transfer in writing or by telephone using the EQUI-VEST toll-free line or online using Equitable Client portal. You must send all signed written requests directly to our processing office. Transfer requests should specify:

&nbsp;&nbsp;&nbsp;&nbsp;(1) the contract number,

&nbsp;&nbsp;&nbsp;&nbsp;(2) the dollar amounts to be transferred, and

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

&nbsp;&nbsp;&nbsp;&nbsp;(3) the investment options to and from which you are transferring.

Under Trusteed and EDC contracts, you or the trustee or employer owner, whichever applies, can direct us to transfer among the investment options.

Please see "Allocating your contributions" in "Purchasing the contract" for more information about your role in managing your allocations.

We will confirm all transfers in writing.

#### Disruptive transfer activity
You should note that the contract is not designed for professional "market timing" organizations, or other organizations or individuals engaging in a market timing strategy. The contract is not designed to accommodate programmed transfers, frequent transfers or transfers that are large in relation to the total assets of the underlying portfolio.

Frequent transfers, including market timing and other program trading or short-term trading strategies, may be disruptive to the underlying portfolios in which the variable investment options invest. Disruptive transfer activity may adversely affect performance and the interests of long-term investors by requiring a portfolio to maintain larger amounts of cash or to liquidate portfolio holdings at a disadvantageous time or price. For example, when market timing occurs, a portfolio may have to sell its holdings to have the cash necessary to redeem the market timer's investment. This can happen when it is not advantageous to sell any securities, so the portfolio's performance may be hurt. When large dollar amounts are involved, market timing can also make it difficult to use long-term investment strategies because a portfolio cannot predict how much cash it will have to invest. In addition, disruptive transfers or purchases and redemptions of portfolio investments may impede efficient portfolio management and impose increased transaction costs, such as brokerage costs, by requiring the portfolio manager to effect more frequent purchases and sales of portfolio securities. Similarly, a portfolio may bear increased administrative costs as a result of the asset level and investment volatility that accompanies patterns of excessive or short-term trading. Portfolios that invest a significant portion of their assets in foreign securities or the securities of small- and mid-capitalization companies tend to be subject to the risks associated with market timing and short-term trading strategies to a greater extent than portfolios that do not. Securities trading in overseas markets present time zone arbitrage opportunities when events affecting portfolio securities values occur after the close of the overseas market but prior to the close of the U.S. markets. Securities of small- and mid-capitalization companies present arbitrage opportunities because the market for such securities may be less liquid than the market for securities of larger companies, which could result in pricing inefficiencies. Please see the prospectuses for the underlying portfolios for more information on how portfolio shares are priced.

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We currently use the procedures described below to discourage disruptive transfer activity. You should understand, however, that these procedures are subject to the following limitations: (1) they primarily rely on the policies and procedures implemented by the underlying portfolios; (2) they do not eliminate the possibility that disruptive transfer activity, including market timing, will occur or that portfolio performance will be affected by such activity; and (3) the design of market timing procedures involves inherently subjective judgments, which we seek to make in a fair and reasonable manner consistent with the interests of all contract owners.

We offer investment options with underlying portfolios that are part of the Trust (the "affiliated trust"), as well as investment options with underlying portfolios of outside trusts with which the Company has entered participation agreements (the "unaffiliated trusts" and, collectively with the affiliated trust, the "trusts"). The affiliated trust has adopted policies and procedures regarding disruptive transfer activity. It discourages frequent purchases and redemptions of portfolio shares and will not make special arrangements to accommodate such transactions. It aggregates inflows and outflows for each portfolio on a daily basis. On any day when a portfolio's net inflows or outflows exceed an established monitoring threshold, the affiliated trust obtains from us contract owner trading activity. The affiliated trust currently considers transfers into and out of (or vice versa) the same variable investment option within a five business day period as potentially disruptive transfer activity.

When a contract owner is identified in connection with potentially disruptive transfer activity for the first time, a letter is sent to the contract owner explaining that there is a policy against disruptive transfer activity and that if such activity continues certain transfer privileges may be eliminated. If and when the contract owner is identified a second time as engaged in potentially disruptive transfer activity under the contract, we currently prohibit the use of voice, fax and automated transaction services. We currently apply such action for the remaining life of each affected contract. We or a trust may change the definition of potentially disruptive transfer activity, the monitoring procedures and thresholds, any notification procedures, and the procedures to restrict this activity. Any new or revised policies and procedures will apply to all contract owners uniformly. We do not permit exceptions to our policies restricting disruptive transfer activity.

Each unaffiliated trust may have its own policies and procedures regarding disruptive transfer activity. If an unaffiliated trust advises us that there may be disruptive activity from one of our contract owners, we will work with the unaffiliated trust to review contract owner trading activity. Each trust reserves the right to reject a transfer that it believes, in its sole discretion, is disruptive (or potentially disruptive) to the management of one of its portfolios. Please see the prospectuses for the trusts for more information.

It is possible that a trust may impose a redemption fee designed to discourage frequent or disruptive trading by contract owners. As of the date of this prospectus, the trusts

had not implemented such a fee. If a redemption fee is implemented by a trust, that fee, like any other trust fee, will be borne by the contract owner.

Contract owners should note that it is not always possible for us and the underlying trusts to identify and prevent disruptive transfer activity. In addition, because we do not monitor for all frequent trading at the separate account level, contract owners may engage in frequent trading which may not be detected, for example, due to low net inflows or outflows on the particular day(s). Therefore, no assurance can be given that we or the trusts will successfully impose restrictions on all potentially disruptive transfers. Because there is no guarantee that disruptive trading will be stopped, some contract owners may be treated differently than others, resulting in the risk that some contract owners may be able to engage in frequent transfer activity while others will bear the effect of that frequent transfer activity. The potential effects of frequent transfer activity are discussed above.

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6. Accessing your money

#### Withdrawing your account value
You have several ways to withdraw your account value before annuity payments begin. The table below shows the methods available under each type of contract. More information follows the table. For the tax consequences of taking withdrawals, see "Tax information" in this prospectus.

Withdrawals reduce your account value and may be subject to withdrawal charges and have tax consequences, including possible tax penalties, will not be credited with any index interest at Segment maturity, could reduce guaranteed benefits by more than the amount of the withdrawal, and because the end-of-term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios.

You can withdraw from Segments on the Segment Maturity Date and avoid the Segment Interim Value calculation and losing any interest credited at Segment maturity on amounts withdrawn.

A withdrawal from a Segment prior to the Segment Maturity Date could reduce your Segment Investment by more than the amount of the withdrawal, and over time, could result in a significant loss of principal and previously credited interest. The decrease in the remaining Segment Investment following the withdrawal will likely be greater the earlier the withdrawal is taken during the Segment Duration.

#### Method of Withdrawal

---

| | | | |
|:---|:---|:---|:---|
| Contract | Partial<br>withdrawal | Systematic | Minimum<br>distribution |
| SEP/SARSEP | yes | yes | yes |
| SIMPLE IRA | yes | yes | yes |
| Corporate and KEOGH Trusteed | yes<sup>(2)(3)</sup> | no | yes<sup>(3)</sup> |
| TSA | yes<sup>(1)(2)(3)</sup> | yes<sup>(1)(2)(3)</sup> | yes<sup>(2)</sup> |
| University TSA | yes<sup>(1)(3)</sup> | yes<sup>(1)(3)</sup> | yes |
| EDC | yes<sup>(1)(2)(3)</sup> | yes<sup>(1)(2)(3)</sup> | yes<sup>(2)(3)</sup> |
| Annuitant-Owned<br>HR-10 | yes<sup>(3)</sup> | yes<sup>(3)</sup> | yes |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) Only if the contract is not subject to withdrawal restrictions.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Only if there are no outstanding loans.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Requires or may require Plan Administrator's approval. See "Tax information" in this prospectus.

There are different policies, restrictions and adjustments regarding withdrawals from Segments of the SIO. See "Structured Investment Option" in "Purchasing the Contract" in this prospectus for more information.

This contract permits ongoing withdrawals from the index options prior to the end of the term. These ongoing deductions could have adverse effects of values under the contract and if an investor intends to elect such ongoing withdrawals, they should consult with their financial professional about the appropriateness of the contract for them.

#### Partial withdrawals and terminations
Subject to the terms of the Plan, your contract and any restrictions in federal income tax rules, you may take partial withdrawals from your account value or terminate your contract at any time while the annuitant is living and before annuity payments begin. The minimum amount you may withdraw at any time is $300. If your account value is less than $500 after a withdrawal, we may terminate your contract and pay you its cash value.

Partial withdrawals, or payments of remaining account value in excess of the 10% free withdrawal amount, may be subject to a withdrawal charge. See "10% free withdrawal amount" in "Charges, expenses, and adjustments" in this prospectus. Depending on your contract, amounts withdrawn may be subject to applicable tax charges.

#### Systematic withdrawals
You may take systematic withdrawals on a monthly or quarterly basis. The minimum amount you may take for each withdrawal is $250. We will make the withdrawal on any day of the month that you select as long as it is not later than the 28th day of the month. However, you must elect a date that is more than three calendar days prior to your contract date anniversary. If you do not select a date, your withdrawals will be made on the first business day of the month. A check for the amount of the withdrawal will be mailed to you or, if you prefer, we will electronically transfer the money to your checking or savings account.

You may withdraw either the amount of interest earned in the guaranteed interest option or a fixed-dollar amount from either the variable investment options or the guaranteed interest option. If you elect the interest option, a minimum of $20,000 must be maintained in the guaranteed interest option. If you elect the fixed-dollar option, you do not have to maintain a minimum amount.

If you choose to have a fixed dollar amount taken from the variable investment options and/or the guaranteed interest option, you may elect to have the amount of the withdrawal subtracted from your account value in one of three ways:

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pro rata from all of your variable investment options and the guaranteed interest option, in which you have value (without exhausting your values in those options). Once the requested amount is greater than your account value, the systematic withdrawal program will terminate.

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&nbsp;&nbsp;&nbsp;&nbsp;(2) Pro rata from all of your variable investment options and the guaranteed interest option, in which you have value (until your account value is exhausted). Once the requested amount leaves you with an account value of less than $500, we will treat it as a request to surrender your contract.

&nbsp;&nbsp;&nbsp;&nbsp;(3) You may specify a dollar amount from one variable investment option or the guaranteed interest option. If you choose this option and the value in the investment option drops below the requested withdrawal amount, the requested withdrawal amount will be taken on a pro rata basis from all remaining investment options in which you have value. Once the requested amount leaves you with an account value of less than $500, we will treat it as a request to surrender your contract.

If you are invested in fixed maturity options, you may not elect option (1) or (2).

You may elect systematic withdrawals under TSA and governmental employer EDC contracts if:

&nbsp;&nbsp;&nbsp;&nbsp;• your plan or program permits it;

&nbsp;&nbsp;&nbsp;&nbsp;• the contract is not subject to withdrawal restrictions; and

&nbsp;&nbsp;&nbsp;&nbsp;• the contract does not have a loan outstanding.

You can cancel the systematic withdrawal option at any time.

Amounts withdrawn in excess of the 10% free withdrawal amount may be subject to a withdrawal charge.

This contract permits ongoing withdrawals from the index options prior to the end of the term. These ongoing deductions could have adverse effects of values under the contract and if an investor intends to elect such ongoing withdrawals, they should consult with their financial professional about the appropriateness of the contract for them.

#### Lifetime minimum distribution withdrawals
(See "Tax information" in this prospectus)

We offer our "required minimum distribution automatic withdrawal option" to help you meet lifetime required minimum distributions under federal income tax rules. This is not the exclusive way for you to meet these rules. After consultation with your tax adviser, you may decide to compute required minimum distributions yourself and request partial withdrawals. In such a case, a withdrawal charge may apply if your withdrawal exceeds the free withdrawal amount. You may choose instead an annuity payout option. Before electing an account-based withdrawal option, please refer to "Required minimum distributions" under "Tax information" in this prospectus for your specific type of retirement arrangement.

The actuarial present value of additional contract benefits must be added to the account value in calculating required minimum distribution withdrawals, which could increase the amount required to be withdrawn. For this purpose additional annuity contract benefits may include enhanced death benefits.

You may elect our RMD automatic withdrawal option in the year in which you reach the applicable RMD age under federal tax law (as described under "Tax Information" later in this prospectus).

In all cases, your election will be subject to the terms of the plan, if applicable. You should consider whether you must begin taking lifetime required minimum distributions based on your birthdate and whether you have retired from service with the employer sponsoring the plan. See the discussion of lifetime required minimum distributions under "Tax Information" in this prospectus.

To elect this option, you must have account value in the variable investment options and the guaranteed interest option of at least $2,000. The minimum amount we will pay out is $300, or if less, your account value. If your account value is less than $500 after the withdrawal, we may terminate your contract and pay you its cash value. Currently, minimum distribution withdrawal payments will be made annually.

Currently, we do not impose a withdrawal charge on minimum distribution withdrawals if you are enrolled in our RMD automatic withdrawal option. The minimum distribution withdrawal will be taken into account in determining if any subsequent withdrawal taken in the same contract year exceeds the 10% free withdrawal amount.

The RMD automatic withdrawal option does not generate required minimum distribution payments during the first year. Therefore, if you are making a rollover or transfer contribution to the contract after the applicable RMD age, you must make any required minimum distributions before the rollover or transfer. If you do not, any withdrawals that you make during the first contract year to satisfy your required minimum distributions may be subject to withdrawal charges, if they exceed the free withdrawal amount.

For tax-exempt employer EDC contracts, this election may not be revoked. For TSA and governmental employer EDC contracts, you may not elect the minimum distribution option if you have an outstanding loan under a contract.

If you purchased your EQUI-VEST® TSA via a direct transfer of funds from another 403(b) plan or arrangement and we were informed at the time of your purchase of the amount of your December 31, 1986 account balance (if any) you may postpone beginning lifetime required minimum distributions on these pre-1987 funds. This rule also applies if you purchased your EQUI-VEST® TSA before December 31, 1986. Lifetime required minimum distributions on the pre-1987 account balance may be postponed to age 75 rather than having to start following the later of your reaching the applicable RMD age or retiring.

Distributions from a qualified plan, including our prototype plans through which Annuitant-Owned HR-10 contracts are issued, are subject to the provisions of the plan document. Similar rules apply in the case of a 403(b) plan.

For contracts subject to minimum distribution requirements, we will send a form outlining the distribution options available in the year you reach the applicable RMD age (if you have not begun your annuity payments before that time).

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#### Hardship withdrawals from qualified plans and TSAs
Generally, in order to receive a hardship withdrawal or, for EDC plans, an "unforseeable emergency" withdrawal (special federal income tax definitions), you must meet certain criteria and have your request approved by your plan. For more information, see "Withdrawal restrictions" under "Tax information" in this prospectus.

#### How withdrawals are taken from your account value
Unless you specify otherwise, we will subtract your withdrawals on a pro rata basis from your values in the variable investment options and the guaranteed interest option. If there is insufficient value or no value in the variable investment options and guaranteed interest option, any additional amount of the withdrawal required or the total amount of the withdrawal will be withdrawn from the fixed maturity options in the order of the earliest maturity date(s) first. A market value adjustment will apply if withdrawals are taken from the fixed maturity options.

You can only request a withdrawal or loan be taken specifically from a Segment of the SIO when there is zero value (meaning no money) in all other investment options and the Segment Holding Account.

If you have amounts in a Segment Holding Account and you make a withdrawal on a Segment Start Date, that withdrawal will occur before any transfer into the Segment and that withdrawal amount will not be transferred into the Segment created on that date.

Withdrawals from a Segment prior to your Segment Maturity Date reduce the Segment Investment on a pro rata basis by the same proportion that the Segment Interim Value is reduced on the date of the withdrawal. We use the Segment Investment to determine your Segment Maturity Value.

You can request, in advance of your Segment Maturity Date, a withdrawal of your Segment Maturity Value on the Segment Maturity Date.

We reserve the right to change or cancel this provision at any time.

#### Automatic deposit service
If you are receiving required minimum distribution payments from a TSA, SEP, SARSEP or SIMPLE IRA contract you may use our automatic deposit service.

Under this service we will automatically deposit the required minimum distribution payment from your TSA, SEP, SARSEP or SIMPLE IRA contract directly into an existing EQUI-VEST® NQ or ROTH IRA or an existing EQUI-VEST® Express<sup>SM</sup> NQ or ROTH IRA contract according to your allocation instructions. Please note that you must have compensation or earned income for the year of the contribution to make regular contributions to Roth IRAs.

#### Loans under TSA, governmental employer EDC and Corporate Trusteed contracts
If the plan permits, loans are available under a qualified plan, 403(b) plan or governmental employer 457(b) EDC plan.

Loans are subject to federal income tax limits and are also subject to the limits of the plan. The loan rules under ERISA may apply to plans not sponsored by a governmental employer. Federal income tax rules apply to all plans, even if the plan is not subject to ERISA. You may borrow against your account value only under a TSA contract, a contract issued under a governmental employer 457(b) EDC plan or Corporate Trusteed contract. Loans under governmental employer 457(b) EDC plans may not be available in all states. Loans are not available under University TSA contracts. We do not permit loans under any contract or certificate when the required minimum distribution automatic withdrawal option has been elected. Also, we reserve the right to change loan terms as long as any such change is made to maintain compliance with any applicable laws or regulations that may apply.

Before we make a loan, you must properly complete and sign a loan request form. Generally, the approval of the employer, its delegate or the plan administrator must also be demonstrated. Loan processing may not be completed until we receive all information and approvals required to process the loan at our processing office. Please note that if we receive a properly completed and signed loan request form (and any other information necessary to complete the loan transaction) at our processing office on a business day prior to the 27th of the month, your loan transaction will be effective on that business day. If we receive a properly completed and signed loan request form (and any other information necessary to complete the loan transaction) at our processing office on a business day that is on the 27th of the month or later, your loan will be processed on the first business day of the month following the date it was received. In the case of certain Corporate Trusteed and certain TSA contracts subject to ERISA, the written consent of your spouse will be required to obtain a loan and the Plan Administrator needs to sign the loan form. In the case of governmental employer EDC contracts, the loan must be approved by the contract owner; generally, your employer, plan trustee, or the plan administrator as authorized under the governmental employer plan. Please see the loan provisions stated in the contract and read the terms and conditions in the loan request form carefully and consult with a tax advisor before taking a loan. Also, see Appendix: "State contract availability and/or variations of certain features and benefits" in this prospectus for any state rules that may affect loans from a TSA, governmental employer EDC or Corporate Trusteed contract.

We permit only one loan to be outstanding at any time.

A loan will not be treated as a taxable distribution unless:

&nbsp;&nbsp;&nbsp;&nbsp;• it exceeds limits of federal income tax rules; or

&nbsp;&nbsp;&nbsp;&nbsp;• interest and principal are not paid when due; or

&nbsp;&nbsp;&nbsp;&nbsp;• in some instances, service with the employer terminates.

Taking a loan in excess of the Internal Revenue Code limits may result in adverse tax consequences.

The tax consequences of failure to repay a loan when due are substantial, and may result in severe restrictions on your ability to borrow amounts under any plans of your employer in the future. Loans are discussed further in "Tax Information" in this prospectus.

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Amounts borrowed do not participate in the investment options' investment experience and, therefore, loans can affect the account value and death benefit whether or not the loan is repaid. The account value at surrender and the death proceeds payable will be reduced by the amount of any outstanding loan plus accrued interest.

Loan reserve account. On the date your loan is processed, we will transfer to a "loan reserve account" an amount equal to the sum of (a) and (b), where (a) is the loan amount (which will earn interest at the "loan reserve account rate" while your loan is outstanding), and (b) is 10% of the loan amount (which will earn interest at the guaranteed interest rate while your loan is outstanding). You may not make any partial withdrawals or transfers among investment options or other transaction from the loan reserve account until after repayment of the principal amount then due. You may specify on the loan request form from which investment option(s) the loan reserve account will be funded.

The "loan reserve account rate" will equal the loan interest rate minus a maximum rate of 2%. This excess of the interest rate that we charge is also referred to as the "net loan interest charge." See the "Fee table" for more information.

Repaying a loan. When you take a loan, we use the principal amount of the loan, the loan interest rate and the term of the loan to determine the loan repayment amount. You can repay a loan through payroll deduction, Equitable Client portal or by personal check. Loan repayments must be made quarterly, unless you enroll through Equitable Client portal for monthly systematic repayments (not available for contracts owned by a corporate trustee). You can elect to have the principal portion of your loan repayments automatically distributed among your investment options in accordance with your investment allocation instructions currently on file. If you elect this option, the transfer to your investment options will take place on the next business day after we receive your loan repayment. You can repay your loan in full, including interest due, at any time (by bank check or money order only). In very limited specified circumstances concerning leaves of absence, and upon our receipt of the documentation we require, loan repayment can be suspended. Otherwise, loans must be repaid according to the repayment schedule to avoid default. See "Tax information" in this prospectus. Loan repayments are allocated according to your allocation instructions on file.

#### Loans and the Structured Investment Option.
You can only request a loan be taken specifically from a Segment when there is zero value (meaning no money) in all other investment options and the Segment Holding Account. Should you need to fund your loan from a Segment(s) of the SIO, please note the following:

&nbsp;&nbsp;&nbsp;&nbsp;• The Segment Interim Value will be used when calculating amounts available from a Segment for your loan. Loans from a Segment prior to your Segment Maturity Date reduce the Segment Investment on a pro rata basis by the same proportion that the Segment Interim Value is reduced on the date of the withdrawal. We use the Segment Investment to determine your Segment Maturity Value.

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

&nbsp;&nbsp;&nbsp;&nbsp;• As your loan is repaid, amounts taken from a Segment for your loan cannot be allocated back into that Segment. The loan repayment amounts will be allocated to the guaranteed interest option.

#### Texas ORP participants
(The contract is no longer available for new plans or for new participants to existing plans)

For participants in a Texas Optional Retirement Program, Texas law permits withdrawals only after one of the following distributable events occur:

&nbsp;&nbsp;&nbsp;&nbsp;• turning age 70 <sup>1</sup> ⁄ 2 ; or

&nbsp;&nbsp;&nbsp;&nbsp;• death; or

&nbsp;&nbsp;&nbsp;&nbsp;• retirement; or

&nbsp;&nbsp;&nbsp;&nbsp;• termination of employment in all Texas public institutions of higher education.

To make a withdrawal, a properly completed written acknowledgment must be received from the employer. If a distributable event occurs prior to your being vested, any amounts provided by an employer's first-year matching contribution will be refunded to the employer. We may change these provisions without your consent, but only to the extent necessary to maintain compliance with any law that applies.

There are different policies, restrictions and adjustments regarding surrenders from Segments of the SIO. See "Structured Investment Option" in "Purchasing the contract" in this prospectus for more information.

#### Termination
We may terminate your contract and pay you the cash value if:

&nbsp;&nbsp;&nbsp;&nbsp;(1) your account value is less than $500 and you have not made contributions to your contract for a period of three years; or

&nbsp;&nbsp;&nbsp;&nbsp;(2) you request a partial withdrawal that reduces your account value to an amount less than $500; or

&nbsp;&nbsp;&nbsp;&nbsp;(3) you have not made any contributions within 120 days from your contract date; or

&nbsp;&nbsp;&nbsp;&nbsp;(4) we pay the death benefit under your contract.

We will deduct the amount of any outstanding loan balance (including any unpaid interest) and any withdrawal charge that applies to the loan balance from the account value when we terminate your contract.

#### When to expect payments
Generally, we will fulfill requests for payments out of the variable investment options within seven calendar days after the date of the transaction to which the request relates. These transactions may include applying proceeds to a variable annuity payout option, payment of a death benefit, payment of any amount you withdraw (less any withdrawal charge) and, upon contract termination, payment of the cash value. We may postpone such payments or applying proceeds for any period during which:

&nbsp;&nbsp;&nbsp;&nbsp;(1) the New York Stock Exchange is closed or restricts trading,

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&nbsp;&nbsp;&nbsp;&nbsp;(2) the SEC determines that an emergency exists as a result of which sales of securities or determination of fair value of a variable investment option's assets is not reasonably practicable, or

&nbsp;&nbsp;&nbsp;&nbsp;(3) the SEC, by order, permits us to defer payment to protect people remaining in the variable investment options.

We can defer payment of any portion of your values in the guaranteed interest option and the fixed maturity options (other than for death benefits) for up to six months while you are living.

All payments are made by check and are mailed to you (or the payee named in a tax-free exchange) by U.S. mail, unless you request that we use an express delivery or wire transfer service at your expense.

#### Your annuity payout options
Deferred annuity contracts such as EQUI-VEST® provide for conversion to payout status at or before the contract's "maturity date." This is called annuitization. When your contract is annuitized, your EQUI-VEST® contract and all its benefits terminate and will be converted to a supplemental payout annuity contract ("payout option") that provides for periodic payments for life or for a specified period of time. In general, the periodic payment amount is determined by the account value or cash value of your EQUI-VEST® contract at the time of annuitization and the annuity purchase factor to which that value is applied, as described below. We have the right to require you to provide any information we deem necessary to provide an annuity payout option. If an annuity payout is later found to be based on incorrect information, it will be adjusted on the basis of the correct information.

EQUI-VEST® offers you several choices of annuity payout options. Some enable you to receive fixed annuity payments and others enable you to receive variable annuity payments.

You can annuitize your contract. The current available annuity payout options listed below are subject to required minimum distribution rules. Also, you may elect the frequency in which you will receive payments. Restrictions may apply, depending on the type of contract you own or the annuitant's age at contract issue. Other than life annuity with period certain, we reserve the right to add, remove or change any of these annuity payout options at any time. Please contact our customer service department or speak with your financial professional to confirm which annuity payout option(s) are available to you.

#### Annuity payout options

---

| |
|:---|
| Fixed annuity payout options |
| Variable Immediate Annuity payout options (as described in a separate prospectus for this option)<br> • Life annuity (not available in New York)<br>• Life annuity with period certain<sup>(1)</sup><br>|

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) not available for governmental employer EDC Plans in New York

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

&nbsp;&nbsp;&nbsp;&nbsp;• Life annuity: An annuity that guarantees payments for the rest of the annuitant's life. Payments end with the last monthly payment before the annuitant's death. Because there is no continuation of benefits following the annuitant's death with this payout option, it provides the highest monthly payment of any of the life annuity options, so long as the annuitant is living. If you choose this payout option and you die before the due date of the second (third, fourth, etc.) annuity payment, then you will only receive one (two, three, etc.) annuity payment.

&nbsp;&nbsp;&nbsp;&nbsp;• Life annuity with period certain: An annuity that guarantees payments for the rest of the annuitant's life. If the annuitant dies before the end of a selected period of time ("period certain"), payments continue to the beneficiary for the balance of the period certain subject to required minimum distribution rules. The period certain cannot extend beyond the annuitant's life expectancy.

&nbsp;&nbsp;&nbsp;&nbsp;• Life annuity with refund certain: An annuity that guarantees payments for the rest of the annuitant's life. If the annuitant dies before the amount applied to purchase the annuity option has been recovered, payments to the beneficiary will continue until that amount has been recovered subject to required minimum distribution rules. This payout option is available only as a fixed annuity.

&nbsp;&nbsp;&nbsp;&nbsp;• Period certain annuity: An annuity that guarantees payments for a specific period of time, usually 5 or 10 years. The guarantee period may not exceed the annuitant's life expectancy and will be subject to required minimum distribution rules. This option does not guarantee payments for the rest of the annuitant's life. It does not permit any repayment of the unpaid principal, so you cannot elect to receive part of the payments as a single sum payment with the rest paid in monthly annuity payments. Currently, this payout option is available only as a fixed annuity. This is the only form of annuity for annuitants in governmental employer EDC plans in New York. Life annuity payout options are not available for governmental employer EDC plans in New York.

The life annuity, life annuity with period certain, and life annuity with refund certain payout options are available on a single life or joint and survivor life basis. The joint and survivor life annuity guarantees payments for the rest of the annuitant's life and, after the annuitant's death, payments continue to the survivor. Generally, unless the annuitant elects otherwise with the written consent of the spouse, this will be the form of annuity payment provided for married annuitants under qualified plans and certain TSAs. We may offer other payout options not outlined here. Your financial professional can provide details.

#### Fixed annuity payout options
With fixed annuities, we guarantee fixed annuity payments that will be based either on the tables of guaranteed annuity purchase factors in your contract or on our then current annuity purchase factors, whichever is more favorable for you.

#### Variable Immediate Annuity payout options
Variable Immediate Annuities are described in a separate prospectus that is available from your financial professional. Before you select a Variable Immediate Annuity payout

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option, you should read the prospectus which contains important information that you should know.

Variable Immediate Annuities may be funded through your choice of available variable investment options investing in portfolios of the affiliated Trust. The contract also offers a fixed income annuity payout option that can be elected in combination with the variable income annuity payout option. The amount of each variable income annuity payment will fluctuate, depending upon the performance of the variable investment options, and whether the actual rate of investment return is higher or lower than an assumed base rate.

#### The amount applied to purchase an annuity payout option
The amount applied to purchase an annuity payout option varies, depending on the annuity payout option that you choose, and the timing of your purchase as it relates to any withdrawal charges. The amount applied to provide an annuity payout option will reflect the application of a withdrawal charge (except in those limited circumstances set forth in "Withdrawal charge" under "Charges, expenses, and adjustments" in this prospectus. The amount applied to an annuity payout option will reflect the application of any applicable market value adjustment. See "Fixed maturity options" under "Purchasing the contract" for more information.

#### Selecting an annuity payout option
When you select a payout option, we will issue you a separate written agreement confirming your right to receive annuity payments. We require you to return your contract before annuity payments begin. Unless you choose a different payout option, we will pay annuity payments under a life annuity with a period certain of 10 years. You choose whether these payments will be either fixed or variable. The contract owner and annuitant must meet the issue age and payment requirements.

You can choose the date annuity payments are to begin, but generally it may not be earlier than thirteen months from the EQUI-VEST® contract date. You can change the date your annuity payments are to begin anytime before that date as long as you do not choose a date later than the 28th day of any month or later than your contract's maturity date. Your contract's maturity date is the date by which you must either take a lump sum withdrawal or select an annuity payout option. The maturity date is generally the contract date anniversary that follows the annuitant's 85th birthday. This may be different in some markets.

We will send you a notice with your contract statement one year prior to your maturity date. Once you have selected an annuity payout option and payments have begun, no change can be made other than transfers among the variable investment options if a variable immediate annuity is selected. If you do not respond to the notice within the 30 days following your maturity date, your contract will be annuitized automatically.

We currently offer different payment frequencies on certain annuity payout options. In general, the total annual payout will be lower for more frequent payouts such (as monthly) because of the increased administrative expenses associated with more frequent payouts. Also, in general, the longer the period over which we expect to make payment, the lower

will be your payment each year.

The amount of the annuity payments will depend on:

&nbsp;&nbsp;&nbsp;&nbsp;(1) the amount applied to purchase the annuity;

&nbsp;&nbsp;&nbsp;&nbsp;(2) the type of annuity chosen, and whether it is fixed or variable;

&nbsp;&nbsp;&nbsp;&nbsp;(3) in the case of a life annuity, the annuitant's age (or the annuitant's and joint annuitant's ages); and

&nbsp;&nbsp;&nbsp;&nbsp;(4) in certain instances, the sex of the annuitant(s).

You will not be able to make withdrawals or change annuity payout options once your contract is annuitized. However, depending on your beneficiary/joint annuitant designations and annuity payout option, the annuity amounts and payment term remaining after your death may be modified if necessary to comply with the minimum distribution requirements of federal income tax law.

In no event will you ever receive payments under a fixed option or an initial payment under a variable option of less than the minimum amounts guaranteed by the contract.

If, at the time you elect a payout option, the amount to be applied is less than $2,000 or the initial payment under the form elected is less than $20 monthly, we reserve the right to pay the account value in a single sum rather than as payments under the payout option chosen.

Please see Appendix: "State contract availability and/or variations of certain features and benefits" in this prospectus for state variations.

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

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7. Charges, expenses, and adjustments

#### Charges that the Company deducts
We deduct the following charges each day from the net assets of each variable investment option. These charges are reflected in the unit values of each variable investment option:

&nbsp;&nbsp;&nbsp;&nbsp;• A mortality and expense risk charge.

&nbsp;&nbsp;&nbsp;&nbsp;• A charge for other expenses.

We deduct the following charges from your account value. When we deduct these charges from your variable investment options, we reduce the number of units credited to your contract:

&nbsp;&nbsp;&nbsp;&nbsp;• On the last day of the contract year an annual administrative charge, if applicable.

&nbsp;&nbsp;&nbsp;&nbsp;• Charge for third-party transfer or exchange (for series 300 and 400 only).

&nbsp;&nbsp;&nbsp;&nbsp;• Charges for certain optional special services.

&nbsp;&nbsp;&nbsp;&nbsp;• At the time you make certain withdrawals or surrender your contract, or your contract is terminated — a withdrawal charge.

&nbsp;&nbsp;&nbsp;&nbsp;• At the time annuity payments are to begin — charges designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state. An annuity administrative fee may also apply.

More information about these charges appears below. The charges differ depending on which contract series you purchase.

We will not increase these charges for the life of your contract, except as noted below. We may reduce certain charges under group or sponsored arrangements. See "Variations in charges" below.

To help with your retirement planning, we may offer other annuities with different charges, benefits and features. Please contact your financial professional for more information.

#### Charges under the contracts

#### Base contract expenses

#### Charge against the Separate Account

#### Mortality and expense risks charge
We deduct a daily charge from the net assets in each variable investment option to compensate us for mortality and expense risks, including the death benefit. The daily charge is currently equivalent to an annual rate of the net assets in each variable investment options as follows:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | EQ/Common<br>Stock Index,<br>EQ/Money<br>Market<br>Options | EQ/Common<br>Stock Index,<br>EQ/Money<br>Market<br>Options | All Other Variable Investment Options | All Other Variable Investment Options | All Other Variable Investment Options | All Other Variable Investment Options |
|  | **series**<br>**100** | **series**<br>**200** | **series**<br>**100** | **series**<br>**200** | **series**<br>**300** | **series**<br>**400** |
| current | 0.56% | 1.15% | 0.50% | 1.09% | 1.10% | 1.10% |
| maximum | 0.65% | 1.24% | 0.50% | 1.09% | 1.10% | 1.75% |

---

The mortality risk we assume is the risk that annuitants as a group will live for a longer time than our actuarial tables predict. If that happens, we would be paying more in annuity benefits than we planned. We also assume a risk that the mortality assumptions reflected in our guaranteed annuity payment tables, shown in each contract, will differ from actual mortality experience. We may change the actuarial basis for our guaranteed annuity payment tables, but only for new contributions and only at five year intervals from the contract date. Lastly, we assume a mortality risk to the extent that at the time of death, the guaranteed death benefit exceeds the cash value of the contract.

The expense risk we assume is the risk that our expenses in providing the benefits and administering the contracts will be greater than we expect.

To the extent that the mortality and expense risk charges are not needed to cover the actual expenses incurred, they may be considered an indirect reimbursement for certain sales and promotional expenses relating to the contracts.

#### For Series 100 and 200 TSA and EDC contracts only
If you allocate amounts to the Structured Investment option, we also deduct a daily charge(s) from the net assets in each Segment Holding Account to compensate us for mortality and expense risks and other expenses. The Segment Holding Account is part of the EQ/Money Market variable investment option.

For amounts held in the Segment Holding Account, we may waive this charge(s) under certain conditions on a non-guaranteed basis. If the return on the EQ/Money Market variable investment option on any day is positive, but lower than the amount of this charge(s), then we will waive the difference between the two, so that you do not receive a negative return. If the return on the EQ/Money Market variable investment option on any day is negative, we will waive this charge(s) entirely for that day, although your account value would be reduced by the negative performance of the EQ/Money Market variable investment option itself. This waiver applies only to amounts held in the Segment Holding Account portion of the EQ/Money Market variable investment option and is not a fee waiver or performance guarantee for the underlying EQ/Money Market Portfolio. We reserve the right to change or cancel this provision at any time. For more information, please see the Structured Investment Option prospectus.

#### Charge for other expenses
We deduct this daily charge from the net assets in each variable investment option. This charge, together with the annual administrative charge described below, is for providing administrative and financial accounting services under the

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contracts. The daily charge is equivalent to a maximum annual percentage of the net assets in each variable investment option as follows:

Series 100 — 0.84%

&nbsp;&nbsp;&nbsp;&nbsp;• 0.60% reimburses us for research and development costs plus administrative expenses not covered by the annual administrative charge.

&nbsp;&nbsp;&nbsp;&nbsp;• 0.24% reimburses us for the cost of financial accounting services we provide under the contracts.

Series 200, 300 and 400 — 0.25%

&nbsp;&nbsp;&nbsp;&nbsp;• 0.25% reimburses us for expenses and financial accounting services we provide under the contracts; however, for series 300 and 400, we currently charge 0.24% for all the variable investment options except EQ/Moderate Allocation, Multimanager Aggressive Equity, EQ/Common Stock Index and EQ/Money Market. We may, upon advance notice to you, increase the charge to 0.25% of the net assets for these variable investment options.

Maximum total charges: Under series 100 and 200 contracts for the EQ/Moderate Allocation, Multimanager Aggressive Equity, EQ/Common Stock Index and EQ/Money Market options, the combined amount of the Separate Account A charges to these variable investment options and Trust charges for investment advisory fees and direct operating expenses may not exceed a total annual rate of 1.75% of the value of the assets held in each of those variable investment options.

Total Separate Account A annual expenses (not including the Trusts fees and other expenses) are guaranteed not to exceed a total annual rate of: (i) 2.00% for series 400 contracts; (ii) 1.35% for series 300 contracts; and (iii) 1.49% for series 100 and 200 contracts for the EQ/Common Stock Index, and EQ/Money Market options; and (iv) for series 100 and 200 contracts an annual rate of 1.34% for all the other options except for those in (iii).

#### Annual administrative charge
We deduct an administrative charge from your account value on the last business day of each contract year. We will deduct a pro rata portion of the charge if you surrender your contract, elect an annuity payout option or the annuitant dies during the contract year.

Under series 300 and 400 contracts, during the first two contract years the charge is equal to $30 or, if less, 2% of your current account value plus any amount previously withdrawn during the contract year. The charge is $30 for contract years three and later. We may increase this charge if our administrative costs rise, but the charge will never exceed $65 annually. We also may waive the administrative charge for contracts having an account value of a specified amount on the last business day of each contract year — currently $20,000 for SEP, SARSEP, and SIMPLE IRA contracts. We reserve the right to deduct this charge on a quarterly, rather than annual basis.

Under series 100 and 200 contracts, the charge is equal to $30 or if less, 2% of the current account value plus any amount previously withdrawn during that contract year.

For SEP, SARSEP, Unincorporated Trusteed and Annuitant-Owned HR-10 contracts, if at the end of any contract year your account value is at least $10,000, we will waive the annual administrative charge.

For TSA, University TSA, EDC and Corporate Trusteed contracts the annual administrative charge is waived if the account value is at least $25,000 at the end of the contract year.

The charge is deducted pro rata from the variable investment options and the guaranteed interest option. If those amounts are insufficient, we will make up the required amounts from the fixed maturity options to the extent you have value in those options. Charges deducted from the fixed maturity options are considered withdrawals and, as such, will result in a market value adjustment. Under series 100 and 200 TSA and EDC contracts, if there are still insufficient funds, the charge will then be deducted from the Segment Holding Account and then pro rata from the Segments in the Structured Investment Option.

We currently waive the annual administrative charge that would otherwise be deducted in the next contract year under any individually owned EQUI-VEST® contract/certificate having an account value that, when combined with the account value of other EQUI-VEST® contracts/certificates owned by the same person, exceeds $100,000 in the aggregate (as determined in January of each year). This does not apply to EQUI-VEST® contracts/certificates owned by different members of the same household. We may change or discontinue this practice at any time without prior notice.

#### Charge for third-party transfer
Under series 300 and 400 contracts, we impose a charge for making a direct transfer of amounts from your contract to a third party. A third-party transfer is where you ask us to directly transfer or roll over funds from your contract to a permissible funding vehicle offered by another provider, or to another eligible plan. In either case, we will deduct from your account value any withdrawal charge that applies and a charge of $65 for each direct transfer or rollover, except for series 400 SIMPLE IRA. For series 400 SIMPLE IRA, a charge of $25 applies for each direct transfer or rollover. This charge will never exceed 2% of the amount disbursed or transferred. We will deduct this charge and any withdrawal charge that applies from your account value.

#### Withdrawal charge
A withdrawal charge may apply in the following circumstances: (1) you make one or more withdrawals during a contract year; or (2) you surrender your contract; (3) we terminate your contract; or (4) you annuitize your contract and elect a non-life contingent annuity option. The amount of the charge will depend on whether the 10% free withdrawal amount applies and the availability of one or more exceptions.

In order to give you the exact dollar amount of the withdrawal you request, we deduct the amount of the withdrawal and the amount of the withdrawal charge from your account value. Any amount deducted to pay withdrawal charges is also subject to a withdrawal charge.

Unless you specify otherwise, we deduct the withdrawal amount and the withdrawal charge pro rata from the variable

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investment options and from the guaranteed interest option. If those amounts are insufficient, we will make up the required amounts from the fixed maturity options. If we deduct all or a portion of the withdrawal charge from the fixed maturity options, a market value adjustment will apply. See the "Fixed Maturity Options" under "Purchasing the Contract" in the prospectus for more information.

We may also reduce the withdrawal charge in order to comply with any state law requirement. See "Contracts issued in New York —fixed maturity options" below.

#### Withdrawal charge for series 300 and 400 contracts
The amount of the withdrawal charge we deduct is equal to 6% of any contribution withdrawn attributable to contributions made during the current and five prior contract years measured from the date of the withdrawal.

The withdrawal charge varies in some states. See Appendix, "State contract availability and/or variations to certain features and benefits" in the prospectus for more information.

In the case of terminations, we will pay you the greater of the following up to a maximum of the account value:

&nbsp;&nbsp;&nbsp;&nbsp;• the account value after any withdrawal charge has been imposed, or

&nbsp;&nbsp;&nbsp;&nbsp;• the 10% free withdrawal amount plus the contributions made before the current and five prior contract years that have not been previously withdrawn plus 94% of (a) the remaining account value, minus (b) any administrative fees.

For purposes of calculating the withdrawal charge, amounts withdrawn up to the 10% free withdrawal amount are not considered a withdrawal of any contribution. We also treat contributions that have been invested the longest as being withdrawn first. We treat contributions as withdrawn before earnings for purposes of calculating the withdrawal charge.

The withdrawal charge does not apply in the circumstances described below.

10% free withdrawal amount. Each contract year you can withdraw up to 10% of your account value without paying a withdrawal charge. The 10% free withdrawal amount is determined using your account value at the time you request a withdrawal, minus any other withdrawals made during the contract year.

Death or purchase of annuity. The withdrawal charge does not apply if:

&nbsp;&nbsp;&nbsp;&nbsp;• the annuitant dies and a death benefit is payable to the beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• we receive a properly completed election form providing for the account value to be used to buy a life contingent annuity payout option or a non-life annuity with a period certain for a term of at least ten years.

Disability, terminal illness, or confinement to nursing home. The withdrawal charge also does not apply if:

&nbsp;&nbsp;&nbsp;&nbsp;(i) the annuitant has qualified to receive Social Security disability benefits as certified by the Social Security Administration; or

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

&nbsp;&nbsp;&nbsp;&nbsp;(ii) we receive proof satisfactory to us (including certification by a licensed physician) that the annuitant's life expectancy is six months or less; or

&nbsp;&nbsp;&nbsp;&nbsp;(iii) the annuitant has been confined to a nursing home for more than 90 days (or such other period, as required in your state) as verified by a licensed physician. A nursing home for this purpose means one that is (a) approved by Medicare as a provider of skilled nursing care service, or (b) licensed as a skilled nursing home by the state or territory in which it is located (it must be within the United States, Puerto Rico, U.S. Virgin Islands, or Guam) and meets all of the following:

— its main function is to provide skilled, intermediate, or custodial nursing care;

— it provides continuous room and board to three or more persons;

— it is supervised by a registered nurse or licensed practical nurse;

— it keeps daily medical records of each patient;

— it controls and records all medications dispensed; and

— its primary service is other than to provide housing for residents.

We reserve the right to impose a withdrawal charge, in accordance with your contract and applicable state law, with respect to a contribution if the condition as described in (i), (ii) or (iii) above existed at the time the contribution was remitted or if the condition began within the 12 month period following remittance.

Some states may not permit us to waive the withdrawal charge in the above circumstances or may limit the circumstances for which the withdrawal charge may be waived. Your financial professional can provide more information or you may contact our processing office.

For SEP, SARSEP and SIMPLE IRA contracts the withdrawal charge also does not apply:

&nbsp;&nbsp;&nbsp;&nbsp;• after six contract years if the annuitant is at least age 59 <sup>1</sup> ⁄ 2 ; or

&nbsp;&nbsp;&nbsp;&nbsp;• if you request a refund of a contribution in excess of amounts allowed to be contributed under the federal income tax rules within one month of the date on which you made the contribution.

#### Withdrawal charge for series 100 and 200 contracts

#### When withdrawal charges do not apply
&nbsp;&nbsp;&nbsp;&nbsp;• 10% free withdrawal amount. No withdrawal charge will be applied during any contract year in which the amount withdrawn is less than or equal to 10% of the account value at the time the withdrawal is requested, minus any amount previously withdrawn during that contract year. This 10% portion is called the free withdrawal amount. For Trusteed, EDC (subject to state availability) and TSA

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contracts, this free withdrawal amount is available starting in the first contract year. For EDC (in certain states), SEP and SARSEP contracts, the free withdrawal amount is available only after three contract years have been completed or the annuitant has reached age 59<sup>1</sup>⁄2. (Currently, we are waiving this restriction.) <br>

For Trusteed contracts. The amount of the withdrawal charge we deduct is equal to 6% of any contribution withdrawn attributable to contributions made during the current and five prior contract years measured from the date of the withdrawal. The withdrawal charge varies in some states. See Appendix, "State contract availability and/or variations to certain features and benefits" in the prospectus for more information.

In the case of terminations, we will pay you the greater of the following up to a maximum of the account value:

&nbsp;&nbsp;&nbsp;&nbsp;• the account value after any withdrawal charge has been imposed and after deducting the amount of any loan balance and accrued interest, or

&nbsp;&nbsp;&nbsp;&nbsp;• the 10% free withdrawal amount plus the contributions made before the current and five prior participation years that have not been previously withdrawn plus 94% of (a) the remaining account value, minus (b) any administrative fees. For series 200 contracts issued for annuitants age 60 or older on the contract date this percentage will be 95% in the fifth contract year.

For purposes of calculating the withdrawal charge, amounts withdrawn up to the 10% free withdrawal amount are not considered a withdrawal of any contribution. We also treat contributions that have been invested the longest as being withdrawn first. We treat contributions as withdrawn before earnings for purposes of calculating the withdrawal charge.

The withdrawal charge does not apply in the circumstances described below.

For Trusteed contracts the withdrawal charge does not apply if:

&nbsp;&nbsp;&nbsp;&nbsp;• The annuitant dies and a death benefit is made available to the beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• We receive a properly completed election form providing for the account value to be used to buy a life annuity payout option.

&nbsp;&nbsp;&nbsp;&nbsp;• The contract owner has completed at least five contract years and the annuitant has reached age 59 <sup>1</sup> ⁄ 2 .

&nbsp;&nbsp;&nbsp;&nbsp;• We receive a request for the refund of an excess contribution within one month of the date the contribution is made.

&nbsp;&nbsp;&nbsp;&nbsp;• In addition, for Corporate Trusteed contracts, the withdrawal charge does not apply if the annuitant has reached age 59 <sup>1</sup> ⁄ 2 and has retired or employment has been terminated, no matter how many contract years have been completed.

For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts. The withdrawal charge equals a percentage of the amount withdrawn and may apply to any TSA and governmental employer EDC defaulted loans. The withdrawal charge equals a percentage of the amount of any such defaulted loans. Whether a withdrawal charge applies, and the percentage that applies, is determined using the same conditions that apply to withdrawals from your contract. The percentage that applies depends on the contract year in which the withdrawal is made, according to the following table:

---

| | |
|:---|:---|
| Contract Year(s) | Charge |
| 1 through 5 | 6%<sup>(1)</sup> |
| 6 through 8 | 5 |
| 9 | 4 |
| 10 | 3 |
| 11 | 2 |
| 12 | 1 |
| 13 and later | 0 |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) This percentage may be reduced at older ages for certain contract series. Your financial professional can provide further details about the contract series you own.

The total of all withdrawal charges assessed will not exceed 8% of all contributions made during the current contract year and the nine contract years before the withdrawal is made.

The withdrawal charge does not apply in the circumstances described below.

No withdrawal charge applies under SEP, SARSEP, TSA, EDC or Annuitant-Owned HR-10 contracts if:

&nbsp;&nbsp;&nbsp;&nbsp;• after five contract years the annuitant is at least age 59 <sup>1</sup> ⁄ 2 ; or

&nbsp;&nbsp;&nbsp;&nbsp;• you request a refund of an excess contribution within one month of the date on which the contribution is made; or

&nbsp;&nbsp;&nbsp;&nbsp;• the annuitant dies and the death benefit is made available to the beneficiary; or

&nbsp;&nbsp;&nbsp;&nbsp;• after five contract years the annuitant is at least age 55 and the amount withdrawn is used to purchase from us a period certain annuity that extends beyond the annuitant's age 59 <sup>1</sup> ⁄ 2 and allows no prepayment; or

&nbsp;&nbsp;&nbsp;&nbsp;• after three contract years the amount withdrawn is used to purchase from us a period certain annuity for a term of at least 10 years, and allows no prepayment; or

&nbsp;&nbsp;&nbsp;&nbsp;• the amount withdrawn is applied to the election of a life contingent annuity payout option. (This form of payment is not available for annuitants in governmental employer EDC Plans in New York); or

&nbsp;&nbsp;&nbsp;&nbsp;• the amount withdrawn is applied to the election of a period certain annuity of at least 15 years, but not in excess of the annuitant's life expectancy, that allows no prepayment. (This is the only form of payment available for annuitants in governmental employer EDC plans in New York.)

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No withdrawal charge applies under a TSA or EDC (subject to state availability) contract if:

&nbsp;&nbsp;&nbsp;&nbsp;• the annuitant has completed at least five contract years, has reached age 55 and has separated from service.

No withdrawal charge applies under a SEP contract funding SARSEP arrangements if:

&nbsp;&nbsp;&nbsp;&nbsp;• the amount withdrawn is a distribution of deferrals disallowed (plus or minus any gain or loss) by reason of the employer's failure to meet the Internal Revenue Code's requirement that 50% of eligible employees elect SARSEP within the plan year and the request for withdrawal is made by the April 15th of the calendar year following the calendar year in which you were notified of such disallowance; or

&nbsp;&nbsp;&nbsp;&nbsp;• the amount withdrawn is an "excess contribution" (as such term is defined in Section 408(k)(6)(C)(iii) of the Internal Revenue Code), plus or minus any gain or loss and the request for withdrawal is made by April 15th of the calendar year following the calendar year in which the excess contributions were made; or

&nbsp;&nbsp;&nbsp;&nbsp;• the amount withdrawn is an "excess deferral" (as such term is defined in Section 402(g)(2) of the Internal Revenue Code), plus or minus any gain or loss and the request for withdrawal is made by April 15th of the calendar year following the calendar year in which such excess deferrals were made.

The tax consequences of withdrawals are discussed under "Tax information."

NY EDC plans. (No longer available for new plans or for new participants to existing plans) As a result of regulations which apply to EDC plans of governmental employers in New York ("NY EDC plans"), EQUI-VEST® contracts funding NY EDC plans contain special provisions that apply to all NY EDC plans whose EQUI-VEST® funding arrangements became effective or were renewed on or after July 1, 1989.

These provisions permit the automatic termination of all contracts issued in connection with a NY EDC plan five years after the effective date (or any renewal date) of its EQUI-VEST® funding arrangement without the deduction of any contingent withdrawal charges. If agreed to by the employer or plan trustee and us, the period may be shorter than five years. A decision to permit the automatic termination of all contracts would result in the transfer of each contract's account value to a successor funding vehicle designated by the employer.

The employer sponsoring a NY EDC plan or plan trustee can renew the EQUI-VEST® funding arrangement in a written notice to us which includes a certification of compliance with procedures under the applicable regulations. We are not responsible for the validity of any certification by the employer. A written notice to transfer must be received by our processing office and accepted by us not later than seven days before the date on which a transfer is to occur. If an employer fails to notify us in writing as to a transfer of the NY EDC arrangement or as to its intention not to renew, we will continue the arrangement and associated contracts will not be automatically terminated.

No further investment experience, whether positive or negative, will be credited under a NY EDC plan contract once the contract terminates. As with other tax-favored retirement plans in which the funding is affected by actions of a sponsoring employer, we are not required to provide annuitants with information relating to an employer's decision to exercise any termination right.

#### For all series contracts issued in New York — fixed maturity options <sup>(1)</sup>
For contracts issued in New York, the withdrawal charge that applies to withdrawals taken from amounts in the fixed maturity options will never exceed 6% and will be determined by applying the New York Declining Scale ("declining scale"). If you withdraw amounts that have been transferred from one fixed maturity option to another, we use the New York Alternative Scale ("alternative scale") if it produces a higher charge than the declining scale.

&nbsp;&nbsp;&nbsp;&nbsp;(1) currently not available for TSA, EDC, Keogh and Corporate Trusteed contracts in New York

---

| | | | |
|:---|:---|:---|:---|
| Declining scale | Declining scale | Alternative scale | Alternative scale |
| Year of investment in fixed<br>maturity option<sup>(1)</sup> | Year of investment in fixed<br>maturity option<sup>(1)</sup> | Year of transfer within fixed<br>maturity option<sup>(1)</sup> | Year of transfer within fixed<br>maturity option<sup>(1)</sup> |
| Within year 1 | 6% | Within year 1 | 5% |
| 2 | 6% | 2 | 4% |
| 3 | 5% | 3 | 3% |
| 4 | 4% | 4 | 2% |
| 5 | 3% | 5 | 1% |
| 6 | 2% | After year 5 | 0% |

---

---

| | | |
|:---|:---|:---|
| After year 6 | 0% | Not to exceed 1% times the number of years remaining in the fixed maturity option, rounded to the higher number of years. In other words, if 4.3 years remain, it would be a 5% charge. |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) Measured from the contract date anniversary prior to the date of the contribution or transfer.

In the following example we compare the withdrawal charge that would apply to a withdrawal from a series 400 contract that has an account value of $10,000; $8,000 from a contribution made three years ago and $2,000 from positive investment performance.

&nbsp;&nbsp;&nbsp;&nbsp;• If you were to withdraw the total amount of the contribution within the first six years after it was made the series 400 withdrawal charge that generally applies would be $480 (6% of $8,000). However, if when you made your contribution you allocated it to a fixed maturity option, the withdrawal charge would be lower. According to the declining scale method described above, the withdrawal charge would be limited to 5% of the $8,000, or $400 in the third year.

&nbsp;&nbsp;&nbsp;&nbsp;• The withdrawal charge may be different if when you made your contribution three years ago, you allocated it to a fixed maturity option and then in the third year, you

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transfer the amounts that apply to such contribution to a new fixed maturity option. In this example we assume that there is one year remaining in the new fixed maturity option. Because you made a transfer among the fixed maturity options, the alternative scale may now apply. Based on this alternative scale, a contribution that is transferred will be subject to a 5% withdrawal charge if you withdraw that contribution in the same year that you make the transfer. However, the withdrawal charge may not exceed 1% for each year remaining in the new fixed maturity option. Since, in this example, the time remaining in the new fixed maturity option is one year, the withdrawal charge under the alternative scale would be limited to 1%. Because New York regulations permit us to use the greater of the declining scale or the alternative scale, the withdrawal charge would be 5%, or $400, based on the declining scale. <br>

&nbsp;&nbsp;&nbsp;&nbsp;• The withdrawal charge may not exceed the charge that would normally apply under the contract. Use of a New York scale can only result in a lower charge. If your contribution has been in the contract for more than six years and therefore would not have a withdrawal charge associated with it, no withdrawal charge would apply.

&nbsp;&nbsp;&nbsp;&nbsp;• If you take a withdrawal from an investment option other than the fixed maturity options, the amount available for withdrawal without a withdrawal charge is reduced. It will be reduced by the amount of the contribution in the fixed maturity options to which no withdrawal charge applies.

&nbsp;&nbsp;&nbsp;&nbsp;• As of any date on which 50% or more of your account value is held in fixed maturity options, the free withdrawal amount is zero.

For contracts issued in New York, you should consider that on the maturity date of a fixed maturity option if we have not received your instructions for allocation of your maturity value, we will transfer your maturity value to the fixed maturity option scheduled to mature next. If we are not offering other fixed maturity options, we will transfer your maturity value to the EQ/Money Market option.

The potential for lower withdrawal charges for withdrawals from the fixed maturity options and the potential for a lower free withdrawal amount than those that would normally apply, should be taken into account when deciding whether to allocate amounts to or transfer amounts to or from, the fixed maturity options. See "Fixed Maturity Options" under "Purchasing the Contract" in the prospectus for more information.

#### Plan operating expense charge (Applicable to TSA contracts only)
Depending on your Employer's plan, we may be instructed to withdraw a plan operating expense from your account value and to remit the amount withdrawn to either your Employer or your Employer's designee. The amount to be

withdrawn is determined by your Employer; we will have no responsibility for determining that such amount is necessary and proper under the terms of your Employer's plan. We do not apply a withdrawal charge to the amounts withdrawn pursuant to these instructions.

#### For all contract series

#### Charges for state premium and other applicable taxes
We deduct a charge designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state. Generally, we deduct the charge from the amount applied to provide an annuity pay-out option. The current tax charge that might be imposed varies by jurisdiction and ranges from 0% to 1%.

#### Net loan interest charge (Applicable to TSA, governmental employer EDC and Corporate Trusted contracts only)
We charge interest on loans but also credit you interest on your loan reserve account. Our net loan interest charge is determined by the excess between the interest rate we charge over the interest rate we credit. In no event will the net loan interest charge exceed 2.00%. See "Loans under TSA, governmental employer EDC and Corporate Trusteed contracts" in this prospectus for more information on how the loan interest is calculated and for restrictions that may apply.

#### Special services charges
We deduct a charge for providing the special services described below. These charges compensate us for the expense of processing each special service. For certain services, we will deduct from your account value any withdrawal charge that applies and the charge for the special service. Please note that we may discontinue some or all of these services without notice.

Wire transfer charge. We charge $90 for outgoing wire transfers. Unless you specify otherwise, this charge will be deducted from the amount you request.

Express mail charge. We charge $35 for sending you a check by express mail delivery. This charge will be deducted from the amount you request.

#### Charges that the Trusts deduct
The affiliated and unaffiliated Trusts deduct charges for the following types of fees and expenses:

&nbsp;&nbsp;&nbsp;&nbsp;• Advisory fees.

&nbsp;&nbsp;&nbsp;&nbsp;• 12b-1 fees.

&nbsp;&nbsp;&nbsp;&nbsp;• Operating expenses, such as trustees' fees, independent auditors' fees, legal counsel fees, administration service fees, custodian fees, and liability insurance.

&nbsp;&nbsp;&nbsp;&nbsp;• Investment-related expenses, such as brokerage commissions.

These charges are reflected in the daily share price of each portfolio. Since shares of each Trust are purchased at their net asset value, these fees and expenses are, in effect,

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passed on to the variable investment options and are reflected in their unit values. Certain portfolios available under the contract in turn invest in shares of other portfolios of the affiliated Trust and/or shares of unaffiliated Trust portfolios (collectively, the "underlying portfolios"). The underlying portfolios each have their own fees and expenses, including advisory fees, operating expenses, and investment related expenses such as brokerage commissions. For more information about these charges, please refer to the prospectuses for the Trusts.

#### Variations in charges
For certain groups offered the EQUI-VEST® contract, we may reduce the withdrawal charges and/or separate account charges. We may also reduce or waive the annual administrative charge. We may make other changes to the contract, including a change in the minimum death benefit or the minimum initial contribution requirements; permitting additional circumstances under which the withdrawal charge is waived; and/or establishing different rates to maturity for the fixed maturity options.

Our costs for sales, administration and mortality may vary based on a number of factors, including the size and type of group or sponsoring organization; the level of services provided by us or your financial professional; if the Company will be the sole contract provider; and the compensation we expect to pay the financial professional in connection with the sale of the contract(s). We take all these factors into account when reducing charges.

In order for a group to be considered for reduced charges, it generally must meet certain requirements relative to existing and projected plan assets. We determine the applicable charge reductions and benefit adjustments according to our procedures in effect at the time we approve a group. We may change our pricing procedures from time to time or the required level of assets a group must have to be eligible for reduced charges.

From time to time, an employer group has an existing arrangement with us, under which plan participants have individual contracts, and subsequently the employer purchases a group contract from us for new contributions and new participants only. Under these circumstances, we may make charge reductions or benefit adjustments under the existing individual contracts in order to reflect the same features, benefits and reduced costs as the group contract. We may also make charge reductions or benefit adjustments under existing individual contracts when an employer qualifies for a group contract but is unable to hold a group contract. Our pricing procedures for new groups may vary from the procedures we use for existing groups.

For both new and established groups or sponsored arrangements that have formally requested a contract proposal from us, our prices may be negotiable. Price variations may impact the financial professional's compensation. An employer or plan administrator should ask about possible fee reductions or contract adjustments based on its situation.

It would be in your best interest for your employer to formally request a contract proposal from us.

Any variation in charges, pricing or benefits will reflect differences in our costs of selling the contracts and/or the contract services we or your financial professional provide and will not be unfairly discriminatory.

Groups may be governed by federal income tax rules, ERISA or both. We make no representations with regard to the impact of these and other applicable laws on such programs. We recommend that employers, trustees and others purchasing or making contracts available for purchase under such programs seek the advice of their own legal and benefits advisers.

#### Adjustments

#### Segment Interim Values
We use the Segment Interim Values for your Segments of the SIO if you have an Interim Value Transaction. This amount may be less than the amount invested and may be less than the amount you would receive had you held the investment until maturity. If you make one of these transactions, because the end-of term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios. The Segment Interim Value will generally be negatively affected by increases in the expected volatility of index prices, interest rate increases, and by poor market performance. All other factors being equal, the Segment Interim Value would be lower the earlier a withdrawal or surrender is made during a Segment. Also, for all contracts using a Performance Cap Rate limiting factor, participation in upside performance for early withdrawals is pro-rated based on the period those amounts were invested in a Segment. This means you participate to a lesser extent in upside performance the earlier you take a withdrawal. For more information, please see "Segment Interim Value" under "Structured Investment Option" under "Purchasing the Contract" in this prospectus and "Contract Adjustment -- Segment Interim Value" in the Statement of Additional Information.

Withdrawals from a Segment prior to your Segment Maturity Date reduce the Segment Investment on a pro rata basis by the same proportion that the Segment Interim Value is reduced on the date of the withdrawal. We use the Segment Investment to determine your Segment Maturity Value. For more information about the Segment Interim Values, including examples illustrating the operation of the Segment Interim Values, please see the Statement of Additional Information.

The use of Segment Interim Values transfers risk from us to you to protect us from losses on our investments supporting the Segments if amounts are removed prematurely.

You can obtain the Segment Interim Values for the Segments in which you invest by calling (800) 628-6673. This value can fluctuate daily, and the current value quoted may

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differ from the actual Segment Interim Values at the time of a transaction. Please see "How to reach us" for more information.

#### Market Value Adjustments
If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment, which will increase or decrease any fixed maturity amount you have in that fixed maturity option. The market value adjustment for amounts withdrawn from a fixed maturity option before maturity could result in up to a 100% loss of your investment in the fixed maturity option in extreme situations. The amount of the adjustment will depend on two factors:

&nbsp;&nbsp;&nbsp;&nbsp;(a) the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and

&nbsp;&nbsp;&nbsp;&nbsp;(b) the length of time remaining until the maturity date.

In general, if interest rates rise from the time that you originally allocate an amount to a fixed maturity option to the time that you take a withdrawal, the market value adjustment will be negative. Likewise, if interest rates drop at the end of that time, the market value adjustment will be positive. Also, the amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date. Therefore, it is possible that the market value adjustment could greatly reduce your value in the fixed maturity options, particularly in the fixed maturity options with later maturity dates. For more information about the market value adjustment, including examples illustrating the operation of the market value adjustment, please see the Statement of Additional Information.

The market value adjustment transfers risk from us to you to protect us from losses on our investments supporting the fixed maturity options if amounts are removed prematurely.

You can obtain the market value adjustment for the fixed maturity options in which you invest by calling (800) 628-6673. This value can fluctuate daily, and the current value quoted may differ from the actual market value adjustment at the time of a transaction. Please see "How to reach us" for more information.

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

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8. Tax information

#### Tax information and ERISA matters

#### Overview
This section of the prospectus discusses the current federal income tax rules that generally apply to annuity contracts which may be used to fund certain employer-sponsored retirement plans.

Federal income tax rules include the United States laws in the Internal Revenue Code, and Treasury Department Regulations and Internal Revenue Service ("IRS") interpretations of the Internal Revenue Code. These tax rules may change without notice. We cannot predict whether, when, or how these rules could change. Any change could affect contracts purchased before the change. Congress may also consider further proposals to comprehensively reform or overhaul the United States tax and retirement systems, which if enacted, could affect the tax benefits of a contract. We cannot predict what, if any, legislation will actually be proposed or enacted.

We cannot provide detailed information on all tax aspects of the plans or contracts. Moreover, the tax aspects that apply to a particular person's plan or contract may vary depending on the facts applicable to that person. We do not discuss state income and other state taxes, federal income tax and withholding rules for non-U.S. taxpayers, or federal gift and estate taxes. Rights or values under plans or contracts or payments under the contracts, for example, amounts due to beneficiaries, may be subject to federal or state gift, estate or inheritance taxes. You should not rely only on this document, but should consult your tax adviser before your purchase.

#### Buying a contract to fund a retirement arrangement
Generally, there are two types of funding vehicles that are available for Section 403(b) plans: a 403(b) TSA annuity contract such as an EQUI-VEST® TSA or a 403(b)(7) custodial account. Similarly, an employer-sponsored individual retirement arrangement such as a SEP-IRA, SARSEP IRA or SIMPLE IRA can be purchased in annuity or custodial account form. An EDC plan may be funded by specified annuity contracts, custodial accounts or trustee arrangements. Annuity contracts can also be purchased in connection with employer plans qualified under Section 401 of the Code ("qualified plans"). How these arrangements work, including special rules applicable to each, are described in the specific sections for each type of arrangement, below. You should be aware that the funding vehicle for a tax-qualified arrangement does not provide any tax deferral benefit beyond that already provided by the Code for all permissible funding vehicles. Before choosing an annuity contract, therefore, you should consider the annuity's features and benefits, such as EQUI-VEST®'s guaranteed minimum death benefit, selection of variable investment options, provision of a guaranteed interest option and fixed maturity options and choices of payout options, as well as the features and benefits of other permissible funding vehicles and the relative costs of annuities and other such arrangements. You should be aware that cost may vary depending on the features and benefits made available and the charges and expenses of the portfolios.

Certain provisions of the Treasury Regulations on required minimum distributions concerning the actuarial present value of additional contract benefits could increase the amount required to be distributed from individual retirement annuity contracts and annuity contracts funding 401(a) qualified plans, 403(b) plans and 457(b) plans. For this purpose, additional annuity contract benefits may include enhanced death benefits. You should consider the potential implication of these Regulations before you purchase or make additional contributions to this annuity contract.

#### Special rules for tax-favored retirement plans
Employer-sponsored retirement plans can use annuity contracts to fund the plan unless the plan specifically prohibits annuity contracts as a funding vehicle.

Federal income tax rules prescribe how a retirement plan qualifies for tax-favored status and set requirements for plan features, including:

&nbsp;&nbsp;&nbsp;&nbsp;• participation and coverage;

&nbsp;&nbsp;&nbsp;&nbsp;• nondiscrimination;

&nbsp;&nbsp;&nbsp;&nbsp;• vesting and funding;

&nbsp;&nbsp;&nbsp;&nbsp;• limits on contributions, distributions, and benefits;

&nbsp;&nbsp;&nbsp;&nbsp;• withholding;

&nbsp;&nbsp;&nbsp;&nbsp;• reporting and disclosure; and

&nbsp;&nbsp;&nbsp;&nbsp;• penalties.

Effective for plan years beginning after 2024, the SECURE 2.0 Act of 2022 requires newly established qualified plans and 403(b) plans to automatically enroll participants upon becoming eligible (and the employees may opt out of coverage). The initial automatic enrollment amount is at least 3 percent but not more than 10 percent. Each year thereafter that amount is increased by 1 percent until it reaches at least 10 percent, but not more than 15 percent. Exceptions apply to plans established before December 29, 2022, governmental and church plans, new plan sponsors in business less than 3 years, and small business with 10 or fewer employees. It is the employer's responsibility to enroll eligible employees in compliance with the Code.

State income tax rules covering contributions to and distributions from employer-sponsored retirement plans may differ from federal income tax rules. It is the responsibility of the employer, plan trustee and plan administrator to satisfy federal income tax, state income tax and other state rules and ERISA rules, if applicable.

#### Additional "Saver's Credit" for salary reduction contributions to certain plans or a traditional IRA or Roth IRA
You may be eligible for a nonrefundable income tax credit for salary reduction contributions you make to a 401(k) plan,

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403(b) plan, governmental employer 457(b) EDC plan, SIMPLE IRA, or SARSEP IRA, as well as contributions you make to a traditional IRA or Roth IRA. If you qualify, you may take this credit even though your salary reduction contribution is already excluded from tax or your traditional IRA contribution is already fully or partially deductible. For details on this credit, please see the Internal Revenue Service Publication for your type of plan (for example, IRS Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations).

#### Qualified plans

#### General; contributions
Any type of employer — corporation, partnership, self-employed individual, governmental entity, non-profit organization — is eligible to establish a qualified retirement plan under Section 401(a) of the Internal Revenue Code for participating employees. Because there are numerous technical federal income tax and Department of Labor "DOL" or "ERISA" rules covering establishment and operation of a qualified plan, we do not cover them in this prospectus. We also do not cover specific state law or other rules which may govern plans. Employers should consult their tax advisers for information. It is the employer's responsibility to figure out whether it is eligible to establish a plan, what kinds of plan it may establish, and whether an annuity contract may be used as a funding vehicle.

There are limits on employer and employee contributions to qualified plans. Violation of contribution limits can result in plan disqualification and penalties. The annual limits on contributions do not apply to rollover contributions or trustee-to-trustee transfer contributions which may be permitted under the plan.

The annual limit on contributions on behalf of an employee to all of the defined contribution plans of an employer for 2026 is the lesser of $72,000 (after adjustment for cost-of-living changes) or 100% of compensation or earned income. This amount may be further adjusted for cost-of-living changes in future years. When figuring out the contribution limit you have to:

&nbsp;&nbsp;&nbsp;&nbsp;• include reallocated forfeitures and voluntary nondeductible employee contributions;

&nbsp;&nbsp;&nbsp;&nbsp;• include compensation from the employer in the form of elective deferrals and excludible contributions under Section 457(b) EDC plans and "cafeteria" plans. These are plans giving employees a choice between cash and deferred benefits or specified excludible health and welfare benefits; and

&nbsp;&nbsp;&nbsp;&nbsp;• disregard compensation or earned income of more than a specified amount. This amount is $360,000 for 2026. This amount may be further adjusted for cost-of-living changes in future years.

"Salary reduction" or "elective deferral" contributions made under a 401(k) plan or other cash or deferred arrangement are limited to $24,500 for 2026 and may be further adjusted for cost-of-living changes in future years. This limit applies to the total of all elective deferrals under all tax-favored plans in which the individual participates, from all employers, for example, also including salary reduction contributions under 403(b) plans. If the plan permits, an individual who is at least

age 50 at any time during 2026 can make up to $8,000 additional salary reduction contributions for 2026. A higher catch-up contribution limit applies for individuals aged 60, 61, 62 and 63 if the plan permits. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.

The SECURE 2.0 Act of 2022 ("SECURE 2.0") requires that age 50 or over catch-up contributions be made to a designated Roth account, except for eligible participants whose prior year wages do not exceed a certain amount (indexed for inflation). The wage threshold for 2025 will be $150,000. This means that individuals who had wages in excess of $150,000 in 2025 must make any age-based catch-up contributions on a Roth basis in 2026. Self-employed individuals and employees (such as certain state and local government employees) whose compensation is not considered wages for FICA purposes will not be subject to this requirement. Except for governmental employer plans, qualified plans must not discriminate in favor of highly compensated employees. Special "top heavy" rules apply to plans where more than 60% of the contributions or benefits are allocated to defined highly compensated employees known as "key employees." Plan administrators must test compliance with both nondiscrimination and top heavy rules. 401(k) plans can adopt a "SIMPLE 401(k)" feature which enables the plan to meet nondiscrimination requirements without testing. The SIMPLE 401(k) feature requires the 401(k) plan to meet specified contribution, vesting, and exclusive plan requirements, similar to those discussed in this section of the prospectus under "SIMPLE IRAs."

#### Tax-sheltered annuity contracts (TSAs)

#### General
This section of the prospectus reflects our current understanding of some of the special federal income tax rules applicable to annuity contracts used to fund employer plans under Section 403(b) of the Internal Revenue Code. We refer to these contracts as "403(b) annuity contracts" or "Tax Sheltered Annuity contracts (TSAs)".

The disclosure generally assumes that the TSA has 403(b) contract status or qualifies as a 403(b) contract. Due to Internal Revenue Service and Treasury regulatory changes in 2007 which became fully effective on January 1, 2009, contracts issued prior to 2009 which qualified as 403(b) contracts under the rules at the time of issue may lose their status as 403(b) contracts or have the availability of transactions under the contract restricted as of January 1, 2009 unless the individual's employer or the individual takes certain actions. Please consult your tax adviser regarding the effect of these rules (which may vary depending on the owner's employment status, plan participation status, and when and how the contract was acquired) on your personal situation.

#### Final Regulations under Section 403(b)
In 2007, the IRS and the Treasury Department published final Treasury Regulations under Section 403(b) of the Code (2007 Regulations). As a result, there were significant revisions to the establishment and operation of plans and arrangements under Section 403(b) of the Code, and the contracts issued to fund such plans. These rules became fully effective on January 1,

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2009, but various transition rules applied beginning in 2007. There are still a number of uncertainties regarding the application of these rules. The 2007 Regulations raise a number of questions as to the effect of the 2007 Regulations on 403(b) TSA contracts issued prior to the effective date of the 2007 Regulations. The IRS has issued guidance intended to clarify some of these questions, and may issue further guidance in future years.

Employer plan requirement. The 2007 Regulations require employers sponsoring 403(b) plans as of January 1, 2009, to have a written plan designating administrative responsibilities for various functions under the plan, and the plan in operation must conform to the plan terms.

As part of this process, the sponsoring employer designates the insurance companies or mutual fund companies to which it will make contributions to purchase 403(b) annuity contracts or 403(b)(7) custodial accounts under its 403(b) plan. These companies are typically referred to as "approved providers" or "approved vendors" under the employer's 403(b) plan, although such terms are not used in the 2007 Regulations. If the Company is not an approved provider under an employer's 403(b) plan, active participants in that employer's plan may have to transfer funds from their EQUI-VEST® TSA contracts to another 403(b) plan funding vehicle in a contract exchange under the same plan in order to avoid significant limitations under the 403(b) plan for transactions on the contract.

#### General; special employer rules
An employer eligible to maintain a 403(b) plan for its employees may make contributions to purchase a 403(b) funding vehicle for the benefit of the employee. These contributions, if properly made, will not be currently taxable compensation to the employee. Moreover, the employee will not be taxed on the earnings in the 403(b) funding vehicle until he/she takes distributions.

Generally, there are two types of funding vehicles available to fund 403(b) plans: an annuity contract under Section 403(b)(1) of the Internal Revenue Code or a custodial account that invests only in mutual funds and which is treated as an annuity contract under section 403(b)(7) of the Code. Both types of 403(b) arrangements qualify for tax deferral.

Two different types of employers are eligible to maintain 403(b) plans: public schools and specified tax-exempt organizations under Section 501(c)(3) of the Code.

#### Contributions to TSAs
There are three ways you can make contributions to this EQUI-VEST® TSA contract:

&nbsp;&nbsp;&nbsp;&nbsp;• annual contributions made through the employer's payroll; or

&nbsp;&nbsp;&nbsp;&nbsp;• with employer or plan approval, a rollover from another eligible retirement plan; or

&nbsp;&nbsp;&nbsp;&nbsp;• with employer or plan approval, a plan-to-plan direct transfer of assets or a contract exchange under the same 403(b) plan.

Annual contributions made through the employer's payroll. Annual contributions to 403(b) TSA contracts made through the employer's payroll are limited. (Tax-free plan-to-plan direct transfer contributions from another 403(b) plan, contract exchanges under the same plan, and rollover contributions from another eligible retirement plan are not subject to these annual contribution limits.) Commonly, some or all of the contributions made to a TSA are made under a salary reduction agreement between the employee and the employer. These contributions are called "salary reduction contributions" or "elective deferral contributions" and are generally made on a pre-tax basis. However, a TSA can also be wholly or partially funded through non-elective pre-tax employer contributions or contributions treated as after-tax employee contributions. If the employer's plan permits, and as reported to us by the employer, an employee may designate some or all of salary reduction contributions as "designated Roth contributions" under Section 402A of the Code which are made on an after-tax basis. Effective for contributions made after December 29, 2022, the plan may permit participants to designate employer matching or nonelective contributions as Roth contributions. Such Roth contributions must be 100% vested when made and must be included in the participant's income for the year in which the contributions are allocated to the participant's account. Additional IRS guidance will be needed to properly administer this option.

The permissible annual contributions to the participant's TSA is calculated the same way as contributions to a 401(k) plan:

&nbsp;&nbsp;&nbsp;&nbsp;• The annual limit on employer and employee contributions to defined contribution plans for 2026 is the lesser of $72,000 (after adjustment for cost-of-living changes) or 100% of compensation,

&nbsp;&nbsp;&nbsp;&nbsp;• The annual limit on all salary reduction or elective deferral contributions under all employer plans you participate in is generally limited to $24,500 for 2026 (after adjustment for cost-of-living changes).

These limits may be further adjusted for cost-of-living changes in future years.

Special provisions may allow certain participants with at least 15 years of service to make "catch-up" contributions to compensate for smaller contributions made in previous years. In addition, if the plan permits, an individual who is at least age 50 at any time during 2026 can make up to $8,000 additional salary reduction contributions for 2026. A higher catch-up contribution limit applies for individuals aged 60, 61, 62 and 63 if the plan permits. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.

SECURE 2.0 requires that age 50 or over catch-up contributions be made to a designated Roth account, except for eligible participants whose prior year wages do not exceed a certain amount (indexed for inflation). The wage threshold for 2025 will be $150,000. This means that individuals who had wages in excess of $150,000 in 2025 must make any age-based catch-up contributions on a Roth basis in 2026. Self-employed individuals and employees (such as certain state and local government employees) whose compensation is not considered wages for FICA purposes will not be

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subject to this requirement. If contributions to a 403(b) TSA contract exceed the applicable limit in any year, the excess will be taxable to the employee as ordinary income. In certain situations, we may distribute excess contributions to avoid tax penalties.

Any excess deferral contributions which are not withdrawn by April 15th after the year of the deferral may cause the contract to fail 403(b) rules.

Rollover contributions. After a TSA contract has been established with 403(b) plan source funds, federal tax law permits rollover contributions to be made to a TSA contract from these sources: qualified plans, governmental employer 457(b) plans and traditional IRAs, as well as other 403(b) plan funding vehicles. The recipient 403(b) plan must allow such contributions to be made.

Generally, funds may be rolled over when a plan participant has a distributable event from an eligible retirement plan as a result of:

&nbsp;&nbsp;&nbsp;&nbsp;• termination of employment with the employer who provided the funds for the plan; or

&nbsp;&nbsp;&nbsp;&nbsp;• reaching age 59 <sup>1</sup> ⁄ 2 even if still employed; or

&nbsp;&nbsp;&nbsp;&nbsp;• disability (special federal income tax definition).

If the source of the rollover contribution is pre-tax funds from a traditional IRA, no specific event is required.

You should discuss with your tax adviser whether you should consider rolling over funds from one type of tax-qualified retirement plan to another because the funds will generally be subject to the rules of the recipient plan. For example, funds in a governmental employer 457(b) plan are not subject to the additional 10% federal income tax penalty for premature distributions, but they may become subject to this penalty if you roll the funds to a different type of eligible retirement plan and subsequently take a premature distribution. Further, in light of the restrictions on the ability to take distributions or loans from a 403(b) contract without plan or employer approval under the 2007 Regulations, a plan participant should consider carefully whether to roll an eligible rollover distribution (which is no longer subject to distribution restrictions) to a 403(b) plan funding vehicle, or to traditional IRA instead.

If the recipient plan separately accounts for funds rolled over from another eligible retirement plan, the IRS has ruled that an exception is available in certain situations to withdrawal restrictions that would otherwise apply to the rollover contribution funds in the recipient plan.

If permitted by the plan, distributions made in connection with the birth or adoption of a child as specified in the Internal Revenue Code can be made free of income tax withholding and penalty-free. Effective for distributions made after December 29, 2022, repayments made within three years of these distributions to an eligible retirement plan are treated as deemed rollover contributions. SECURE 2.0 also added new in-service distribution options that can be repaid within three years of such distribution if permitted by the plan.

#### Rollovers of after-tax contributions from certain eligible retirement plans.
Non-Roth after-tax contributions. Any non-Roth after-tax contributions you have made to a qualified plan or TSA (but

not a governmental employer 457(b) EDC plan) may be directly rolled over to another qualified plan or TSA which agrees to do required separate accounting. This can only be done in a direct rollover, not a rollover you do yourself. Non-Roth after-tax contributions in a traditional IRA cannot be rolled over from the traditional IRA into a qualified plan or TSA. See "IRS guidance on allocation between pre-tax and after-tax amounts on distributions; the effect of direct rollovers" under "Distributions from Qualified Plans and TSAs".

Designated Roth contributions. If the after-tax contributions are in a "designated Roth account" under a 403(b) plan, a 401(k) plan or a governmental employer EDC plan which permits designated Roth contributions to be made, they can be rolled into another "designated Roth account" under another such plan. They cannot be rolled over to a non-Roth after-tax contribution account. You may not roll over Roth IRA funds into a designated Roth account under a 403(b) plan (or a 401(k) plan or a governmental employer EDC plan).

Limitations on individual-initiated direct transfers. The 2007 Regulations revoked Revenue Ruling 90-24 (Rev. Rul. 90-24), effective January 1, 2009. Prior to the 2007 Regulations, Rev. Rul. 90-24 had permitted individual-initiated, tax-free direct transfers of funds from one 403(b) contract to another, without reportable taxable income to the individual. Under the 2007 Regulations and other IRS published guidance, direct transfers made after September 24, 2007 may still be permitted with plan or employer approval as described below.

Direct transfer contributions. A tax-free direct transfer occurs when changing the 403(b) plan funding vehicle, even if there is no distributable event. Under a direct transfer a plan participant does not receive a distribution.

The 2007 Regulations provide for two types of direct transfers between 403(b) funding vehicles: "plan-to-plan transfers" and "contract exchanges within the same 403(b) plan". 403(b) plans do not have to offer these options. A "plan-to-plan transfer" must meet the following conditions: (i) both the source 403(b) plan and the recipient 403(b) plan permit plan-to-plan transfers; (ii) the transfer from one 403(b) plan to another 403(b) plan is made for a participant (or beneficiary of a deceased participant) who is an employee or former employee of the employer sponsoring the recipient 403(b) plan; (iii) immediately after the transfer the accumulated benefit of the participant (or beneficiary) whose assets are being transferred is at least equal to the participant's (or beneficiary's) accumulated benefit immediately before the transfer; (iv) the recipient 403(b) plan imposes distribution restrictions on transferred amounts at least as stringent as those imposed under the source 403(b) plan; and (v) if the plan-to-plan transfer is not a complete transfer of the participant's (or beneficiary's) interest in the source 403(b) plan, the recipient 403(b) plan treats the amount transferred as a continuation of a pro rata portion of the participant's (or beneficiary's) interest in the source 403(b) plan (for example with respect to the participant's interest in any after-tax employee contributions).

A "contract exchange within the same 403(b) plan" must meet the following conditions: (i) the 403(b) plan under which the contract is issued must permit contract exchanges;

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(ii) immediately after the exchange the accumulated benefit of the participant (or beneficiary of a deceased participant) is at least equal to the participant's (or beneficiary's) accumulated benefit immediately before the exchange (taking into account the accumulated benefit of that participant (or beneficiary) under both section 403(b) contracts immediately before the exchange); (iii) the contract issued in the exchange is subject to distribution restrictions with respect to the participant that are not less stringent than those imposed on the contract being exchanged; and (iv) the employer sponsoring the 403(b) plan and the issuer of the contract issued in the exchange agree to provide each other with specified information from time to time in the future ("an information sharing agreement"). The shared information is designed to preserve the requirements of Section 403(b), primarily to comply with loan requirements, hardship withdrawal rules, and distribution restrictions.

We currently do not offer a 403(b) contract for a beneficiary of a deceased participant as described above.

TSA contracts issued by the Company pursuant to a Rev. Rul. 90-24 direct transfer where applications and all transfer paperwork were received by our processing office in good order prior to September 25, 2007 are generally "grandfathered" as to 403(b) status. However, future transactions such as loans and distributions under such "grandfathered" contracts may result in adverse tax consequences to the owner unless the contracts are or become part of the employer's 403(b) plan, or the employer enters into an information sharing agreement with us.

Special rule for rollover or direct transfer contributions after lifetime required minimum distributions must start. The amount of any rollover or direct transfer contributions made to a 403(b) annuity contract must be net of the required minimum distribution if the owner is at least the applicable RMD age in the calendar year the contribution is made, and has retired from service with the employer who sponsored the plan or provided the funds to purchase the 403(b) annuity contract which is the source of the contribution.

#### Distributions from Qualified Plans and TSAs

#### General
Generally, after the 2007 Regulations, employer or plan administrator consent is required for loan, withdrawal or distribution transactions under a 403(b) annuity contract. Processing of a requested transaction will not be completed pending receipt of information required to process the transaction under an information sharing agreement between the Company and the employer sponsoring the plan. Similar rules apply to loan and withdrawal requests for qualified plans.

Withdrawal Restrictions — Salary reduction contributions

You generally are not able to withdraw or take payment from your TSA contract or 401(k) qualified plan unless you reach age 59<sup>1</sup>⁄2, die, become disabled (special federal income tax definition), sever employment with the employer which provided the funds for the TSA contract or qualified plan, or suffer financial hardship (special federal income tax

definition). Your plan may allow for certain other distributions subject to federal tax rules. Hardship withdrawals must be approved by the employer or the plan for TSAs. For qualified plans, earnings may be withdrawn. Under the 2007 regulations, an employee is not treated as severing employment if the first employer and the subsequent employer are treated as the same employer (for example, an employee transfers from one public school to another public school of the same state employer).

These restrictions do not apply to your account balance attributable to salary reduction contributions to the TSA contract and earnings on December 31, 1988 or to your account balance attributable to employer contributions. To take advantage of this grandfathering you must properly notify us in writing at our processing office of your December 31, 1988 account balance if you had qualifying amounts directly transferred to your EQUI-VEST® TSA contract from another TSA in a contract exchange under the same plan or a direct transfer from another 403(b) plan. If any portion of the funds directly transferred to your TSA contract is attributable to amounts that you invested in a 403(b)(7) custodial account, such amounts, including earnings, are subject to withdrawal restrictions.

Withdrawals from designated Roth accounts in a qualified plan or TSA contract are subject to these withdrawal restrictions.

Withdrawal restrictions on other types of contributions. The plan may also impose withdrawal restrictions on employer contributions and related earnings. Amounts attributable to employer contributions are subject to withdrawal restrictions under the 2007 Regulations. These rules apply only to 403(b) plan contracts issued January 1, 2009 and later. These restrictions vary by individual plan and must be reported to us by the plan, the employer or the employer's designee, as applicable.

Exceptions to withdrawal restrictions. If the recipient plan separately accounts for funds rolled over from another eligible retirement plan, the IRS has ruled that an exception is available in certain situations to withdrawal restrictions that would otherwise apply to the rollover contribution funds in the recipient plan.

A tax law change permits a plan to allow an internal direct transfer from a pre-tax or non-Roth after-tax account to a designated Roth account under the plan, even though the transferred amounts are not eligible for withdrawal by the individual electing the transaction. The transfer would be taxable, and withdrawals would not be permitted from the designated Roth account under the plan. Additional separate accounting will be required to implement this provision. See " 'In-plan' Roth conversions" below.

Distributions may also be made on termination of the plan.

Tax treatment of distributions from qualified plans and TSAs. Amounts held under qualified plans and TSAs are generally not subject to federal income tax until benefits are distributed.

Distributions include withdrawals and annuity payments. Death benefits paid to a beneficiary are also taxable distributions unless an exception applies. (For example, there is

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a limited exclusion from gross income for distributions used to pay qualified health insurance premiums of an eligible retired public safety officer from eligible governmental employer qualified plans, 403(b) plans and 457(b) plans.) Amounts distributed from qualified plans and TSAs are includable in gross income as ordinary income, not capital gain. (Under limited circumstances specified in federal income tax rules, qualified plan participants, not TSA participants, are eligible for capital gains or income averaging treatment on distributions.) Distributions from qualified plans and TSAs may be subject to 20% federal income tax withholding. See "Tax withholding and information reporting" below. In addition, qualified plan and TSA distributions may be subject to additional tax penalties.

If you have made after-tax contributions, both non-Roth and designated Roth, you will have a tax basis in your qualified plan or TSA contract, which will be recovered tax-free. Unless we have been provided acceptable documentation for the amounts of any after-tax contributions to your TSA or qualified plan contract, we assume that all amounts distributed from your TSA or qualified plan contract are pre-tax, and we withhold tax and report accordingly.

Designated Roth contribution account. Section 402A of the Code provides that a qualified distribution from a designated Roth contribution account is not includible in income. A qualified distribution can only be made on specified events such as attaining age 59<sup>1</sup>⁄2 or death. Also, there can be no qualified distribution until after the expiration of a 5-year aging period beginning with the date an individual first makes a designated Roth contribution to a designated Roth account under the applicable retirement plan. If both the aging and event tests are not met, earnings attributable to a designated Roth account may be includible in income.

Distributions before annuity payments begin. On a total surrender, the amount received in excess of the investment in the contract is taxable. We will report the total amount of the distribution. The amount of any partial distribution from a qualified plan or TSA prior to the annuity starting date is generally taxable, except to the extent that the distribution is treated as a withdrawal of after-tax contributions. Distributions are normally treated as pro rata withdrawals of after-tax contributions and earnings on those contributions. This treatment is the same for non-qualified distributions from a designated Roth account under a 401(k) or 403(b) plan. For the special tax treatment applied to direct conversion rollovers, including "in-plan" Roth conversions, see "Tax-deferred rollovers and direct transfers" and "In-plan Roth conversions" below.

IRS guidance on allocation between pre-tax and after-tax amounts on distributions; the effect of direct rollovers.

The following applies where there are after-tax amounts and pre-tax amounts under the plan, and a distribution is made from the plan before annuity payments start. The IRS has issued ordering rules and related guidance on allocation between pre-tax and after-tax amounts.

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

&nbsp;&nbsp;&nbsp;&nbsp;• All disbursements from the plan that are "scheduled to be made at the same time" are treated as a single distribution even if the recipient has directed that the disbursement be divided among multiple destinations. Multiple destinations include payment to the recipient and direct rollovers to one or more eligible retirement plans. (Separate information reports on Form 1099-R are generally required if a disbursement is divided among multiple destinations, however.)

&nbsp;&nbsp;&nbsp;&nbsp;• If the pre-tax amount for the aggregated distribution is directly rolled over to one or more eligible retirement plans, the entire pre-tax amount is assigned to the amount of the distribution that is directly rolled over (and is not currently taxable).

&nbsp;&nbsp;&nbsp;&nbsp;• If the recipient wants to divide the direct rollover among two or more eligible retirement plans, before the distribution is made, the recipient can choose how the pre-tax amount is to be allocated among the plans. We expect to have forms for this choice.

&nbsp;&nbsp;&nbsp;&nbsp;• If the pre-tax amount for the aggregated distribution is more than the amount directly rolled over, the pre-tax amount is assigned to the portion of the distribution that is directly rolled over, up to the amount of the direct rollover (so that each direct rollover consists entirely of pre-tax amounts).

&nbsp;&nbsp;&nbsp;&nbsp;• The guidance indicates that any remaining pre-tax amount is next assigned to any 60-day rollovers up to the amount of the 60-day rollovers. (Please note that the recipient is responsible for the tax treatment of 60-day rollovers and that our information report on Form 1099-R will reflect distribution to the recipient and any required 20% withholding.)

&nbsp;&nbsp;&nbsp;&nbsp;• The guidance indicates that any remaining pre-tax amount after assignment of the pre-tax amount to direct rollovers and 60-day rollovers is includible in gross income.

&nbsp;&nbsp;&nbsp;&nbsp;• Finally, if the amount rolled over to an eligible retirement plan exceeds the portion of the pre-tax amount assigned or allocated to the plan, the excess is an after-tax amount.

For example, if a plan participant takes a distribution of $100,000 from a plan, $80,000 of which is pre-tax and $20,000 of which is attributable to non-Roth after-tax contributions, the participant could choose to allocate the distribution so that the entire pre-tax amount of $80,000 could be directly rolled over to a traditional IRA and the $20,000 non-Roth after-tax contributions could be rolled over to a Roth IRA.

Annuity payments. If you elect an annuity payout option, the non-taxable portion of each payment is calculated by dividing your investment in the contract by an expected return determined under an IRS table prescribed for qualified annuities. The balance of each payment is fully taxable. The full amount of the payments received after your investment in the contract is recovered is fully taxable. If you (and your beneficiary under a joint and survivor annuity) die before

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recovering the full investment in the contract, a deduction is allowed on your (or your beneficiary's) final tax return.

Payments to a beneficiary after your death. Death benefit distributions from a qualified plan or TSA generally receive the same tax treatment as distributions during your lifetime. In some instances, distributions from a qualified plan or TSA made to your surviving spouse may be rolled over to a traditional IRA or other eligible retirement plan. A surviving spouse might also be eligible to roll over a death benefit to a Roth IRA in a taxable conversion rollover. A non-spousal death beneficiary may be able to directly roll over death benefits to a new inherited IRA under certain circumstances. The SECURE Act may restrict the availability of payment options under such IRAs.

Loans. The following discussion applies to loans under qualified plans, TSA contracts, and governmental employer 457(b) EDC plans. See "Public and tax-exempt organization employee deferred compensation plans (EDC Plans)" in this prospectus.

If the plan permits, loans are available from a qualified plan 403(b) TSA, or governmental employer 457(b) EDC contract. Loans are subject to federal income tax limits and may also be subject to the limits of the plan from which the funds came. Federal income tax rule requirements apply even if the plan is not subject to ERISA. Please see Appendix: "State contract availability and/or variations of certain features and benefits" in this prospectus for any state rules that may affect loans.

Effect of 2007 Regulations on loans from TSAs. As a result of the 2007 Regulations loans are not available without employer or plan administrator approval. Loan processing may be delayed pending receipt of information required to process the loan under an information sharing agreement. Processing of a loan request will not be completed pending receipt of information required to process the transaction under an information sharing agreement between the Company and the employer sponsoring the plan.

If loans are available:

Loans are generally not treated as a taxable distribution. If the amount of the loan exceeds permissible limits under federal income tax rules when made, the amount of the excess is treated (solely for tax purposes) as a taxable distribution. Additionally, if the loan is not repaid at least quarterly, amortizing (paying down) interest and principal, the amount not repaid when due will be treated as a taxable distribution. Finally, unpaid loans may become taxable when the individual severs from employment with the employer which provided the funds for the contract. In addition, the 10% early distribution penalty tax may apply.

We report the entire unpaid balance of the loan (including unpaid interest) as includable in income in the year of the default. The amount of the unpaid loan balance is reported to the IRS on Form 1099-R as a distribution.

&nbsp;&nbsp;&nbsp;&nbsp;• The amount of a loan to a participant, when combined with all other loans to the participant from all qualified

plans of the employer, cannot exceed the lesser of (1) the greater of $10,000 or 50% of the participant's nonforfeitable accrued benefits and (2) $50,000 reduced by the excess (if any) of the highest outstanding loan balance over the previous twelve months over the outstanding loan balance of plan loans on the date the loan was made. Governmental employer 457(b) EDC plans and 403(b) plans are included in "all qualified plans of the employer" for this purpose. Also, for the purposes of calculating any subsequent loans which may be made under any plan of the same employer, a defaulted loan is treated as still outstanding even after the default is reported to the IRS. The amount treated as outstanding (which limits any subsequent loan) includes interest on the unpaid balance. If the plan permits for qualified disaster recovery loans, the maximum loan limit can increase up to $100,000 for qualified individuals subject to federal tax rules. <br>

&nbsp;&nbsp;&nbsp;&nbsp;• In general, the term of the loan cannot exceed five years unless the loan is used to acquire the participant's primary residence. EQUI-VEST® contracts have a term limit of 10 years for loans used to acquire the participant's primary residence. The plan can also provide for additional time for repayment of plan loans owed by qualified individuals eligible for a federal disaster loan relief.

&nbsp;&nbsp;&nbsp;&nbsp;• All principal and interest must be amortized in substantially level payments over the term of the loan, with payments being made at least quarterly. In very limited circumstances, the repayment obligation may be temporarily suspended during a leave of absence.

Tax-deferred rollovers and direct transfers. If withdrawal restrictions discussed earlier do not apply, you may roll over any "eligible rollover distribution" from a qualified plan or TSA into another eligible retirement plan which agrees to accept the rollover. The rollover may be a direct rollover or a rollover you do yourself within 60 days after you receive the distribution. To the extent rolled over, it remains tax-deferred.

You may roll over a distribution of pre-tax funds from a qualified plan to any of the following: another qualified plan, a governmental employer 457(b) plan, a traditional IRA or a 403(b) plan. You may roll over a distribution from a 403(b) annuity contract to any of the following: another 403(b) plan funding vehicle, a qualified plan, a governmental employer 457(b) plan or a traditional IRA. A spousal beneficiary may also roll over death benefits as above. A non-spousal death beneficiary may be able to directly roll over death benefits to a new inherited IRA under certain circumstances. The SECURE Act may restrict the availability of payment options under such IRAs.

Eligible rollover distributions from qualified plans, 403(b) plans and governmental employer Section 457(b) plans may be rolled over to a SIMPLE IRA that the participant has participated in for at least two years. See "SIMPLE IRAs (Savings Incentive Match Plan)", below.

Distributions from a qualified plan or 403(b) plan can be rolled over to a Roth IRA. Conversion rollover transactions

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from pre-tax or non-Roth after-tax accounts are taxable. Any taxable portion of the amount rolled over will be taxed at the time of the rollover.

The recipient plan must agree to take the distribution. If you are rolling over from a qualified plan or 403(b) plan to a governmental employer 457(b) EDC plan, the recipient governmental employer 457(b) EDC plan must agree to separately account for the rolled-over funds.

The taxable portion of most distributions will be eligible for rollover. However, federal income tax rules exclude certain distributions from rollover treatment including (1) periodic payments for life or for a period of 10 years or more, (2) hardship withdrawals and (3) any required minimum distributions under federal income tax rules.

"In-plan" Roth conversions. If permitted by the plan, participants who are eligible to withdraw amounts may make an "in-plan" direct conversion rollover from a pre-tax account or a non-Roth after-tax account under the plan to a designated Roth account under the plan. The designated Roth account must be established through salary reduction or elective deferral contributions; it cannot be established by rollover. An "in-plan" direct conversion rollover is not subject to withholding but is a taxable transaction, so a participant considering an "in-plan" direct conversion rollover should consider the payment of estimated tax. No tax applies to the basis portion of a non-Roth after-tax amount so converted.

As indicated above under "Exceptions to withdrawal restrictions," a tax law change effective in 2013 permits a plan to allow an internal direct transfer from a pre-tax or non-Roth after-tax account to a designated Roth account under the plan, even though the transferred amounts are not eligible for withdrawal by the individual electing the transaction. The transfer would be taxable and withdrawals would not be permitted from the designated Roth account under the plan. Additional separate accounting will be required to implement this provision.

Non-Roth after-tax contributions. Any non-Roth after-tax contributions you have made to a qualified plan or TSA only may be directly rolled over to another qualified plan or TSA which agrees to do required separate accounting. This can only be done in a direct rollover, not a rollover you do yourself. You may roll over any non-Roth after-tax contributions you have made to a qualified plan or TSA to a traditional IRA (either in a direct rollover or a rollover you do yourself). When the recipient plan is a traditional IRA, you are responsible for recordkeeping and calculating the taxable amount of any distributions you take from that traditional IRA. Non-Roth after-tax contributions from a qualified plan or TSA which are rolled into a traditional IRA cannot be rolled back into a qualified plan or TSA. After-tax contributions may not be rolled into a governmental employer EDC plan. As described above under "In-plan Roth conversions", if the plan permits, you may also roll over non-Roth after-tax contributions to a designated Roth account under the plan.

Roth after-tax contributions. Amounts attributable to "designated Roth contributions" under a 403(b) plan may be rolled over to any of the following:

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

&nbsp;&nbsp;&nbsp;&nbsp;• another designated Roth contribution separate account under (i) another 403(b) plan; (ii) a 401(k) plan; or (iii) a governmental employer EDC plan; or

&nbsp;&nbsp;&nbsp;&nbsp;• a Roth IRA.

They cannot be rolled over to a non-Roth after-tax contribution account under any of the above plans. Similar rules apply to rollovers of "designated Roth contributions" under a 401(k) plan or a governmental employer EDC plan.

See "IRS guidance on allocation between pre-tax and after-tax amounts on distributions; the effect of direct rollovers" above.

Before you decide to roll over a distribution to another employer plan, you should check with the administrator of that plan about whether the plan accepts rollovers and, if so, the types of distributions it accepts. You should also check with the administrator of the receiving plan about any documents required to be completed before it will accept a rollover. You should discuss with your tax adviser the rules which may apply to the rolled over funds. For example, distributions from a governmental employer 457(b) EDC plan are generally not subject to the additional 10% federal income tax penalty for pre-age 59<sup>1</sup>⁄2 distributions, which applies to other types of retirement plans. If you roll over funds from an eligible retirement plan which is not a governmental employer 457(b) EDC plan (qualified plan, 403(b) or traditional IRA) into a governmental employer 457(b) EDC plan, and you later take a distribution from the recipient government employer 457(b) EDC plan, those amounts generally remain subject to the penalty.

You should check if the recipient plan separately accounts for funds rolled over from another eligible retirement plan, as the IRS has ruled that an exception is available in certain situations to withdrawal restrictions that would otherwise apply to the rollover contribution funds in the recipient plan.

Direct transfers that are: (1) contract exchanges under the same 403(b) plan, (2) direct 403(b) plan-to-403(b) plan transfers, or (3) used to purchase permissive service credits under a retirement plan are not distributions.

If there is a mandatory distribution provision in your employer's plan for certain small amounts and you do not designate an eligible retirement plan to receive such a mandatory distribution, Treasury Regulations require a traditional IRA to be established on your behalf.

#### Distribution Requirements
Qualified plans and TSAs are subject to required minimum distribution rules. See "Required minimum distributions" in this prospectus.

#### Spousal consent rules
If ERISA rules apply to your qualified plan or TSA you will need to get spousal consent for loans, withdrawals or other distributions if you are married when you request one of these transactions under the contract. In addition, unless you elect otherwise with the written consent of your spouse, the retirement benefits payable under the plan must be paid in the

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form of a qualified joint and survivor annuity. A qualified joint and survivor annuity is payable for the life of the annuitant with a survivor annuity for the life of the spouse in an amount not less than one-half of the amount payable to the annuitant during his or her lifetime. In addition, if you are married, the beneficiary must be your spouse, unless your spouse consents in writing to the designation of another beneficiary.

If you are married and you die before annuity payments have begun, payments will be made to your surviving spouse in the form of a life annuity unless at the time of your death a contrary election was in effect. However, your surviving spouse may elect, before payments begin, to receive payments in any form permitted under the terms of the employer's plan and the contract.

#### Early distribution penalty tax
A penalty tax of 10% of the taxable portion of a distribution applies to distributions from a qualified plan or TSA before you reach age 59<sup>1</sup>⁄2. This is in addition to any income tax. There are exceptions to the extra penalty tax. Some of the available exceptions to the pre-age 59<sup>1</sup>⁄2 penalty tax include distributions made:

&nbsp;&nbsp;&nbsp;&nbsp;• on or after your death; or

&nbsp;&nbsp;&nbsp;&nbsp;• because you are disabled (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• to pay for certain extraordinary medical expenses (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• in any form of payout after you have separated from service (only if the separation occurs during or after the calendar year you reach age 55); or

&nbsp;&nbsp;&nbsp;&nbsp;• in connection with the birth or adoption of a child as specified in the Code; or

&nbsp;&nbsp;&nbsp;&nbsp;• in a payout in the form of substantially equal periodic payments made at least annually over your life (or your life expectancy), or over the joint lives of you and your beneficiary (or your joint life expectancies) using an IRS-approved distribution method (only after you have separated from service at any age).

SECURE 2.0 added new exceptions to the 10% early distribution penalty. Please note that it is your responsibility to claim the penalty exception on your own income tax return and to document eligibility for the exception to the IRS.

#### Simplified Employee Pensions (SEPs)
An employer can establish a SEP plan for its employees and can make contributions to a contract for each eligible employee. We do not offer SEP Roth IRAs. A SEP-IRA contract we offer is a form of traditional IRA contract, owned by the employee-annuitant and most of the rules which apply to traditional IRAs apply. See "Traditional Individual Retirement Annuities (traditional IRAs)" in this prospectus. A major difference is the amount of permissible contributions. Rules similar to those discussed above under "Qualified plans — General; contributions" apply. In 2026 an employer can

annually contribute an amount for an employee up to the lesser of $72,000 or 25% of compensation. This amount may be further adjusted for cost-of-living change in future years. In figuring out compensation you exclude the employer's contribution to the SEP. Under our current practice, regular traditional IRA contributions by the employee may not be made under a SEP-IRA contract and are put into a separate traditional IRA contract.

Salary reduction SEP (SARSEP) plans may no longer be established for years beginning after December 31, 1996. However, employers who had established SARSEP plans prior to 1997 can continue to make contributions on behalf of participating employees. Please consult your tax adviser.

#### SIMPLE IRAs (Savings Incentive Match Plan)
An eligible employer may establish a "SIMPLE IRA" plan to make contributions to special individual retirement accounts or individual retirement annuities for its employees ("SIMPLE IRAs"). We only offer a traditional SIMPLE IRA contract, and do not offer a Roth SIMPLE IRA. The IRS has issued various forms which may be used by employers to set up a SIMPLE IRA plan. Currently, we are accepting only those SIMPLE IRA plans using IRS Form 5304-SIMPLE. Use of Form 5304-SIMPLE requires that the employer permit the employee to select a SIMPLE IRA provider.

The employer cannot maintain any other qualified plan, SEP plan or TSA arrangement if it makes contributions under a SIMPLE IRA plan. (Eligible tax-exempt entity employers may maintain EDC plans.)

Any type of employer — corporation, partnership, self-employed person, government or tax-exempt entity — is eligible to establish a SIMPLE IRA plan if it meets the requirements about number of employees and compensation of those employees.

It is the responsibility of the employer to determine whether it is eligible to establish a SIMPLE IRA plan and whether such plan is appropriate.

The employer must have no more than 100 employees who earned at least $5,000 in compensation from the employer in the prior calendar year.

An employer establishing a SIMPLE IRA plan should consult its tax adviser concerning the various technical rules applicable to establishing and maintaining SIMPLE IRA plans. For example, the definition of employee's "compensation" may vary depending on whether it is used in the context of employer eligibility, employee participation and employee or employer contributions.

Participation must be open to all employees who received at least $5,000 in compensation from the employer in any two preceding years (they do not have to be consecutive years) and who are reasonably expected to receive at least $5,000 in compensation during the year. (Certain collective bargaining unit and alien employees may be excluded.)

The only kinds of contributions which may be made to a SIMPLE IRA are (i) contributions under a salary reduction

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agreement entered into between the employer and the participating employee and (ii) required employer contributions (employer matching contributions or employer nonelective contributions). Salary reduction contributions can be any percentage of compensation (or a specific dollar amount, if the employer's plan permits) but are limited to $17,000 in 2026. This limit may be further adjusted for cost-of-living changes in future years.

If the plan permits, an individual at least age 50 at any time during 2026 can make up to $4,000 additional salary reduction contributions for 2026. A higher catch-up contribution limit applies for individuals aged 60, 61, 62 and 63 if the plan permits. For 2026, this higher catch-up contribution limit is $5,250 instead of $4,000.

Generally, the employer is required to make matching contributions on behalf of each eligible employee in an amount equal to the salary reduction contributions, up to 3% of the employee's compensation. In certain circumstances, an employer may elect to make required employer contributions on an alternate basis. Employer matching contributions to a SIMPLE IRA for self-employed individuals are treated the same as matching contributions for employees. (They are not subject to the elective deferral limits.) Effective for taxable years beginning after December 31, 2023, the employer can make additional contributions to each employee of the plan in a uniform manner, provided that the contribution may not exceed the lesser of up to 10% of compensation or $5,300 (indexed). If the employer has 25 or fewer employees, the salary reduction contribution is increased to $18,100, and the age 50 catch-up and age 60-63 limits are $3,850 and $5,250, respectively, for 2026. For employers with 26 to 100 employees, the employer may elect to apply the higher limits only if the employer either provides a 4% matching contribution or a 3% nonelective contribution.

Direct transfer contributions from other SIMPLE IRAs, but not traditional IRAs or Roth IRAs, may also be made.

Rollover contributions from other SIMPLE IRAs may also be made. Rollover contributions from qualified plans, 403(b) plans, governmental employer Section 457(b) plans and traditional IRAs which are not SIMPLE IRAs may be rolled over to a SIMPLE IRA under certain circumstances.

#### Tax treatment of Traditional SIMPLE IRAs
Unless specifically otherwise mentioned, for example, regarding differences in permissible contributions and potential penalty tax on distributions, the rules which apply to traditional IRAs also apply to SIMPLE IRAs. See "Traditional Individual Retirement Annuities (traditional IRAs)" in this prospectus.

Amounts contributed to SIMPLE IRAs are not currently taxable to employees. Only the employer can deduct SIMPLE IRA contributions, not the employee. An employee eligible to participate in a SIMPLE IRA is treated as an active participant in an employer plan and thus may not be able to deduct (fully) regular contributions to his/her own traditional IRA.

As with traditional IRAs in general, contributions and earnings accumulate tax deferred until withdrawn and are then

fully taxable. There are no withdrawal restrictions applicable to SIMPLE IRAs. However, because of the level of employer involvement, SIMPLE IRA plans are subject to ERISA. See the rules under "ERISA Matters" below.

Amounts withdrawn from a SIMPLE IRA can always be rolled over to another SIMPLE IRA. No rollovers from a SIMPLE IRA to a non-SIMPLE IRA are permitted for individuals under age 59<sup>1</sup>⁄2 who have not participated in the employer's SIMPLE IRA plan for two full years. Also, for such individuals, any amounts withdrawn from a SIMPLE IRA are not only fully taxable but are also subject to a 25% (not 10%) additional federal income tax penalty. (The exceptions for death, disability, etc. apply.)

#### Public and tax-exempt organization employee deferred compensation plans (EDC Plans)
Special employer and ownership rules. Employers eligible to maintain EDC plans under Section 457(b) of the Code are governmental entities such as states, municipalities and state agencies (governmental employers) or tax-exempt entities (tax-exempt employers). Participation in an EDC plan of a tax-exempt employer is limited to a select group of management or highly compensated employees because of ERISA rules that do not apply to governmental employer plans.

The rules that apply to tax-exempt employer EDC plans and governmental employer EDC plans may differ.

An employer can fund its EDC plan in whole or in part with annuity contracts purchased for participating employees and their beneficiaries. These employees do not have to include in income the employer's contributions to purchase the EDC contracts or any earnings until they actually receive funds from a governmental employer EDC plan. The participants in a tax-exempt employer EDC plan may have to include in income the employer contributions and any earnings when they are entitled to receive funds from the EDC plan. The EDC plan funds are subject to the claims of the employer's general creditors in an EDC plan maintained by a tax-exempt employer. In an EDC plan maintained by a governmental employer, the plan's assets must be held in trust for the exclusive benefit of employees. An annuity contract can be a trust equivalent if the contract includes the trust rules. Regardless of contract ownership, the EDC plan may permit the employee to choose among various investment options.

Contribution Limits. For both governmental and tax-exempt employer EDC plans, the maximum contribution for 2026 is the lesser of $24,500 or 100% of includible compensation. This limit may be further adjusted for cost-of-living changes in future years.

Special rules may permit "catch-up" contributions during the three years preceding normal retirement age under the EDC plan. If the plan provides for catch-up contributions for any of the 3 years of service preceding the plan retirement age, the maximum contribution for an individual eligible to make such catch-up contributions is twice the otherwise applicable dollar limit, or $49,000 for 2026.

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For governmental employer EDC plans only, if the plan permits, an individual at least age 50 at any time during 2026 may be able to make up to $8,000 additional salary reduction contributions. A higher catch-up contribution limit applies for individuals aged 60, 61, 62 and 63 if the plan permits. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000. An individual must coordinate the age catch-up contributions with the other "last 3 years of service" catch-up contributions. SECURE 2.0 requires that age-based catch-up contributions be made to a designated Roth account, except for eligible participants whose prior year wages do not exceed a certain amount (indexed for inflation). The wage threshold for 2025 will be $150,000. This means that individuals who had wages in excess of $150,000 in 2025 must make any age-based catch-up contributions on a Roth basis in 2026. Self-employed individuals and employees (such as certain state and local government employees) whose compensation is not considered wages for FICA purposes will not be subject to this requirement.

For governmental employer EDC plans only, the plan may permit some or all of elective deferral contributions to be made as "designated Roth contributions" under Section 402A of the Code which are made on an after-tax basis. Effective for contributions made after December 29, 2022, the plan may permit participants to designate employer matching or nonelective contributions as Roth contributions. Such Roth contributions must be 100% vested when made and must be included in the participant's income for the year in which the contributions are allocated to the participant's account. Additional IRS guidance will be needed to properly administer this option. Unless otherwise indicated, the tax treatment of designated Roth contributions is described under "Tax-sheltered annuity contracts (TSAs)" previously in this Section.

Governmental employer EDC plans — rollover contributions. Eligible rollover distributions of pre-tax funds from 403(b) plans, 401(a) qualified plans, other governmental employer EDC plans and traditional IRAs may be rolled over into other such plans. The recipient plan must agree to take the distribution. If the source of the eligible rollover distribution is not a governmental employer EDC plan and the recipient plan is a governmental employer EDC plan, the recipient governmental employer EDC plan must agree to separately account for the rolled-over funds.

A governmental employer EDC plan which permits designated Roth contributions to be made may also permit rollover contributions from another "designated Roth account" under another governmental employer EDC plan (or a 403(b) plan, or a 401(k) plan) to such a designated Roth account. Roth IRA funds may not be rolled over to such a designated Roth account.

Before you decide to roll over a distribution to another employer plan, you should check with the administrator of that plan about whether the plan accepts rollovers and, if so, the types of distributions it accepts. You should also check with the administrator of the receiving plan about any documents required to be completed before it will accept a rollover.

You should discuss with your tax adviser whether you should consider rolling over funds from one type of tax qualified

retirement plan to another, because the funds will generally be subject to the rules of the recipient plan. For example, funds in a governmental employer EDC plan are not subject to the additional 10% federal income tax penalty for premature distributions, but they may become subject to this penalty if you roll the funds to a different type of eligible retirement plan and subsequently take a premature distribution.

Distributions made in connection with the birth or adoption of a child as specified in the Internal Revenue Code can be made free of income tax withholding and penalty-free. Effective for distributions made after December 29, 2022, repayments made within three years of these distributions to an eligible retirement plan can be treated as deemed rollover contributions. SECURE 2.0 also added new in-service distribution options that can be repaid within three years of such distribution if permitted by the plan.

Withdrawal Limits. In general, no amounts may be withdrawn from an EDC plan prior to the calendar year in which the employee attains age 70<sup>1</sup>⁄2, severs from employment with the employer or is faced with an unforeseeable emergency. Under legislation enacted at the end of 2019, withdrawals from a governmental employer 457(b) plan are permitted when the participant attains age 59 ½; the limit remains at age 70 ½ for tax exempt employer 457(b) plans. Under Treasury Regulations, amounts may also be distributed on plan termination. Small amounts may be taken out by the plan participant or forced out by the plan under certain circumstances, even though the plan participant may still be working and amounts would not otherwise be made available. Such a mandatory forced-out distribution is an eligible rollover distribution (governmental employer 457(b) plans only). Treasury Regulations require a direct roll-over to a traditional IRA established for a plan participant who does not affirmatively designate an eligible retirement plan to receive such a mandatory distribution. For funds rolled over from another eligible retirement plan, because the funds are separately accounted for, the IRS has ruled that an exception is available in certain situations to withdrawal restrictions that would otherwise apply to the rollover contribution funds in the recipient plan.

See the discussion under "Distributions from Qualified Plans and TSAs" previously in this Section about the availability of certain internal direct transfers of amounts subject to withdrawal restrictions into a designated Roth account under a 401(k) or 403(b) plan. Similar rules generally will apply to these transactions under a governmental employer EDC plan.

Distribution Requirements. Both types of EDC plans are subject to minimum distribution rules similar to those that apply to qualified plans. See "Required minimum distributions" in this prospectus. That is, distributions from EDC plans generally must start no later than April 1st of the calendar year following the calendar year in which the employee attains the applicable RMD age (as described below) or retires from service with the employer maintaining the EDC plan, whichever is later. Failure to make required distributions may cause the disqualification of the EDC plan. Disqualification may result in current taxation of EDC plan benefits. In addition, a 25% penalty tax is imposed on the

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difference between the required distribution amount and the amount actually distributed, if any. This penalty tax is reduced to 10% if a distribution of the shortfall is made within two years and prior to the date the excise tax is assessed or imposed by the IRS. It is the plan administrator's responsibility to see that minimum distributions from an EDC plan are made.

If the EDC plan provides, a deceased employee's beneficiary may be able to elect to receive death benefits in installments instead of a lump sum, and the payments will be taxed as they are received.

Tax Treatment of Distributions — Tax-exempt employer EDC plans. Amounts are taxable under a tax-exempt employer EDC plan when they are made available to a participant or beneficiary even if not actually received. Distributions to a tax-exempt employer EDC plan participant are characterized as "wages" for income tax reporting and withholding purposes. No election out of withholding is possible. See "Tax withholding and information reporting" in this prospectus. Withholding on wages is the employer's responsibility. Distributions from an EDC plan are not subject to FICA tax, if FICA tax was withheld by the employer when wages were deferred.

Distributions from a tax-exempt employer EDC plan may not be rolled over to any other eligible retirement plan.

Tax Treatment of Distributions — Governmental employer EDC plans. The taxation of distributions from a governmental employer EDC plan is generally the same as the tax treatment of distributions from qualified plans and TSAs discussed earlier in this prospectus. That is, amounts are generally not subject to tax until actually distributed and amounts may be subject to 20% federal income tax withholding. See "Tax withholding and information reporting" in this prospectus. However, distributions from a governmental employer EDC plan are generally not subject to the additional 10% federal income tax penalty for pre-age 59<sup>1</sup>⁄2 distributions.

If the governmental employer EDC plan permits designated Roth contributions, Section 402A of the Code provides that a qualified distribution from a designated Roth contribution account is not includible in income. A qualified distribution can only be made on specified events such as attaining age 59<sup>1</sup>⁄2 or death. Also, there can be no qualified distribution until after the expiration of a 5-year aging period beginning with the date an individual first makes a designated Roth contribution to a designated Roth account under the applicable retirement plan. If both the aging and event tests are not met, earnings attributable to a designated Roth account may be includible in income.

Tax-deferred rollovers — Governmental employer EDC plans. A participant in a governmental employer EDC plan or in certain cases, a beneficiary, may be able to roll over an eligible rollover distribution from the plan to a traditional IRA, qualified plan or 403(b) plan, as well as to another governmental employer EDC plan. See the discussion above under the "Distribution from Qualified Plans and TSAs — Tax-deferred rollovers and direct transfers" for rollovers from governmental employer EDC plans to SIMPLE IRAs. The recipient plan must agree to take the distribution.

If you roll over funds from a governmental employer EDC plan into a different type of eligible retirement plan (qualified plan, 403(b), or traditional IRA), any subsequent distributions may be subject to the 10% federal income tax penalty noted above. Before you decide to roll over your payment to another employer plan, you should check with the administrator of that plan about whether the plan accepts rollovers and, if so, the types of distributions it accepts. You should also check with the administrator of the receiving plan about any documents required to be completed before it will accept a rollover.

Distributions from governmental employer 457(b) plans can be rolled over to a Roth IRA. Such conversion rollover transactions are taxable. Any taxable portion of the amount rolled over will be taxed at the time of the rollover.

If the governmental employer EDC plan permits designated Roth contributions, amounts attributable to designated Roth contributions may be rolled over to any of the following:

&nbsp;&nbsp;&nbsp;&nbsp;• another designated Roth contribution separate account under (i) another governmental employer EDC plan; (ii) a 403(b) plan; or (iii) a 401(k) plan; or

&nbsp;&nbsp;&nbsp;&nbsp;• a Roth IRA.

They cannot be rolled over to a non-Roth after-tax contribution account under any of the above plans. Similar rules apply to rollovers of "designated Roth contributions" under a 403(b) plan or a 401(k) plan.

If the governmental employer EDC plan permits designated Roth contributions and also if permitted by the plan, participants who are eligible to withdraw amounts may make an "in-plan" direct conversion rollover from a non-Roth account under the plan to a designated Roth account under the plan. The designated Roth account must be established through salary reduction or elective deferral contributions; it cannot be established by rollover. An "in-plan" direct conversion rollover is not subject to withholding but typically produces taxable income. See the discussion under "Distributions from Qualified Plans and TSAs" previously in this Section about the availability of certain internal direct transfers of amounts subject to withdrawal restrictions into a designated Roth account under a 401(k) or 403(b) plan. Similar rules generally will apply to these transactions under a governmental employer EDC plan.

Loans from governmental employer EDC plans. Same as for qualified plans and TSAs. (See "Loans" under "Distributions from qualified plans and TSAs" in this prospectus.)

#### Traditional Individual Retirement Annuities (traditional IRAs)
This part of the prospectus contains the information that the IRS requires you to have before you purchase an IRA and covers some of the special tax rules that apply to IRAs.

#### General
"IRA" stands for individual retirement arrangement. There are two basic types of such arrangements, individual retirement accounts and individual retirement annuities. In an

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individual retirement account, a trustee or custodian holds the assets funding the account for the benefit of the IRA owner. The assets typically include mutual funds and/or individual stocks and securities in a custodial account and bank certificates of deposit in a trusteed account. In an individual retirement annuity, an insurance company issues an annuity contract that serves as the IRA.

There are two basic types of IRAs, as follows:

&nbsp;&nbsp;&nbsp;&nbsp;• traditional IRAs, typically funded on a pre-tax basis, including SEP IRAs and SIMPLE IRAs issued and funded in connection with employer-sponsored retirement plans; and

&nbsp;&nbsp;&nbsp;&nbsp;• Roth IRAs, funded on an after-tax basis. Roth IRAs are not available under this prospectus and are not discussed here.

Regardless of the type of IRA, your ownership interest in the IRA cannot be forfeited. You or your beneficiaries who survive you are the only ones who can receive the IRA's benefits or payments. All types of IRAs qualify for tax deferral regardless of the funding vehicle selected.

You can hold your IRA assets in as many different accounts and annuities as you would like, as long as you meet the rules for setting up and making contributions to IRAs. However, if you own multiple IRAs, including IRAs funded by or through your employer, you may be required to combine IRA values or contributions for tax purposes. For further information about individual retirement arrangements, you can read Internal Revenue Service Publications 590-A ("Contributions to Individual Retirement Arrangements (IRAs)") and 590-B ("Distributions from Individual Retirement Arrangements (IRAs)") These publications are usually updated annually, and can be obtained by contacting the IRS or from the IRS website (www.irs.gov).

The Company designs its traditional IRA contracts to qualify as individual retirement annuities under Section 408(b) of the Internal Revenue Code.

We have received an opinion letter from the IRS approving the form of the EQUI-VEST® SIMPLE IRA contract for use as a SIMPLE IRA. We have not applied for a formal opinion letter for certain EQUI-VEST® SEP and SARSEP contracts which had been previously approved by the IRS as to form for use as a traditional IRA. This IRS approval is a determination only as to the form of the annuity. It does not represent a determination of the merits of the annuity as an investment. The IRS approval does not address every feature possibly available under the EQUI-VEST® SEP, SARSEP and SIMPLE IRA contracts.

#### Cancellation
You can cancel an EQUI-VEST® IRA contract by following the directions under "Your right to cancel within a certain number of days" in this prospectus. If you cancel a contract, we may have to withhold tax and we must report the transaction to the IRS. A contract cancellation could have an unfavorable tax impact.

#### Contributions
As SEP-IRA, SARSEP IRA and SIMPLE IRA contracts are employer-funded traditional IRAs, the employee does not

make regular contributions to the contract other than through the employer. However, an employee can make rollover or transfer contributions to SEP-IRA, SARSEP IRA and in specified circumstances, to SIMPLE IRA contracts. We reserve the right to approve the circumstances under which we will take rollover contributions to EQUI-VEST® SEP-IRA, SARSEP IRA and SIMPLE IRA contracts.

#### Recharacterization
Amounts that have been contributed as traditional IRA funds may, in some circumstances, subsequently be treated as Roth IRA funds. Special federal income tax rules allow you to change your mind again and have amounts that are subsequently treated as Roth IRA funds, once again treated as traditional IRA funds. You do this by using the forms we prescribe. This is referred to as having "recharacterized" your contribution.

#### Rollover and direct transfer contributions to traditional IRAs
Rollover contributions may be made to a traditional IRA from these "eligible retirement plans":

&nbsp;&nbsp;&nbsp;&nbsp;• qualified plans;

&nbsp;&nbsp;&nbsp;&nbsp;• governmental employer 457(b) plans;

&nbsp;&nbsp;&nbsp;&nbsp;• 403(b) plans; and

&nbsp;&nbsp;&nbsp;&nbsp;• other traditional IRAs.

Direct transfer contributions may only be made directly from one traditional IRA to another.

After lifetime required minimum distributions must start, any amount contributed to a traditional IRA must be net of your required minimum distribution for the year in which the rollover or direct transfer contribution is made.

#### Rollovers from eligible retirement plans other than traditional IRAs
Your plan administrator will tell you whether or not your distribution is eligible to be rolled over. Spousal beneficiaries and spousal alternate payees under qualified domestic relations orders may roll over funds on the same basis as the plan participant. A non-spousal death beneficiary may also be able to make a direct rollover to an inherited IRA under certain circumstances. The SECURE Act may restrict the availability of payment options under such IRAs.

There are two ways to do rollovers:

&nbsp;&nbsp;&nbsp;&nbsp;• Do it yourself:

You actually receive a distribution that can be rolled over with special rules and restrictions and you roll it over to a traditional IRA within 60 days after the date you receive the funds. The distribution from your eligible retirement plan will be net of 20% mandatory federal income tax withholding. If you want, you can replace the withheld funds yourself and roll over the full amount.

&nbsp;&nbsp;&nbsp;&nbsp;• Direct rollover:

You tell the trustee or custodian of the eligible retirement plan to send the eligible rollover distribution directly to

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your traditional IRA issuer. Direct rollovers are not subject to mandatory federal income tax withholding.

All distributions from a 403(b) plan, qualified plan or governmental employer 457(b) plan are eligible rollover distributions, unless an exception applies. Some of the exceptions include the following distributions:

&nbsp;&nbsp;&nbsp;&nbsp;• a "required minimum distribution" after lifetime required minimum distributions must start; or

&nbsp;&nbsp;&nbsp;&nbsp;• one of a series of substantially equal periodic payments made at least annually for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated beneficiary; or

&nbsp;&nbsp;&nbsp;&nbsp;• one of a series of substantially equal periodic payments made for a specified period of 10 years or more; or

&nbsp;&nbsp;&nbsp;&nbsp;• a hardship withdrawal; or

&nbsp;&nbsp;&nbsp;&nbsp;• a corrective distribution which fits specified technical tax rules; or

&nbsp;&nbsp;&nbsp;&nbsp;• a loan that is treated as a distribution; or

&nbsp;&nbsp;&nbsp;&nbsp;• in some instances a death benefit payment to a beneficiary who is not your surviving spouse; or

&nbsp;&nbsp;&nbsp;&nbsp;• a qualified domestic relations order distribution to a beneficiary who is not your current or former spouse.

You should discuss with your tax adviser whether you should consider rolling over funds from one type of tax-qualified retirement plan to another, because the funds will generally be subject to the rules of the recipient plan. For example, funds in a governmental employer 457(b) plan are not subject to the additional 10% federal income tax penalty for premature distributions, but they may become subject to this penalty if you roll the funds to a different type of eligible retirement plan, such as a traditional IRA, and subsequently take a premature distribution. Rollovers from an eligible retirement plan to a traditional IRA are not subject to the "one-per-year limit" noted later in this section.

#### Rollovers of after-tax contributions from eligible retirement plans other than traditional IRAs
Any non-Roth after-tax contributions you have made to a qualified plan or 403(b) plan (but not a governmental employer 457(b) plan) may be rolled over to a traditional IRA (either in a direct rollover or a rollover you do yourself). When the recipient plan is a traditional IRA, you are responsible for recordkeeping and calculating the taxable amount of any distributions you take from that traditional IRA. After-tax contributions in a traditional IRA cannot be rolled over from your traditional IRA into, or back into, a qualified plan, 403(b) plan or governmental employer EDC plan.

#### Rollovers from traditional IRAs to traditional IRAs
You may roll over amounts from one traditional IRA to one or more of your other traditional IRAs if you complete the transaction within 60 days after you receive the funds. You may make such a rollover only once in every 12-month period for the same funds. We call this the "one-per-year

limit." It is the IRA owner's responsibility to determine if this rule is met. Trustee-to-trustee or custodian-to-custodian direct transfers are not rollover transactions. You can make these more frequently than once in every 12-month period.

#### Spousal rollovers and divorce-related direct transfers
The surviving spousal beneficiary of a deceased individual can roll over funds from, or directly transfer funds from, the deceased spouse's traditional IRA to one or more other traditional IRAs. Also, in some cases, traditional IRAs can be transferred on a tax-free basis between spouses or former spouses as a result of a court-ordered divorce or separation decree.

#### Excess contributions
Excess contributions to IRAs are subject to a 6% excise tax for the year in which made and for each year after until withdrawn. An example of an excess contribution is a rollover contribution which is not eligible to be rolled over, for example to the extent an amount distributed is a lifetime required minimum distribution after the applicable RMD age. You can avoid or limit the excise tax by withdrawing an excess contribution. See IRS Publications 590-A and 590-B for further details.

You can avoid or limit the excise tax by withdrawing an excess contribution. See IRS Publications 590-A and 590-B for further details.

#### Withdrawals, payments and transfers of funds out of traditional IRAs

#### No federal income tax law restrictions on withdrawals
You can withdraw any or all of your funds from a traditional IRA at any time. You do not need to wait for a special event like retirement.

#### Taxation of payments
Amounts distributed from traditional IRAs are not subject to federal income tax until you or your beneficiary receive them. Taxable payments or distributions include withdrawals from your contract, surrender of your contract and annuity payments from your contract. Death benefits are also taxable. The conversion of amounts from a SEP-IRA, SARSEP IRA or SIMPLE IRA (after two plan participant years) to a Roth IRA is taxable. Generally, the total amount of any distribution from a traditional IRA must be included in your gross income as ordinary income.

In addition, a distribution from a traditional IRA is not taxable if:

&nbsp;&nbsp;&nbsp;&nbsp;• the amount received is a withdrawal of certain excess contributions, as described in IRS Publications 590-A and 590-B; or

&nbsp;&nbsp;&nbsp;&nbsp;• the entire amount received is rolled over to another traditional IRA or other eligible retirement plan. (See "Rollovers from eligible retirement plans other than traditional IRAs" above.)

The following are eligible to receive rollovers of distributions from a traditional IRA: a qualified plan, a 403(b) plan or a governmental employer 457(b) plan. After-tax contributions

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in a traditional IRA cannot be rolled from your traditional IRA into, or back into, a qualified plan, 403(b) plan or governmental employer 457(b) plan. Before you decide to roll over a distribution from a traditional IRA to another eligible retirement plan, you should check with the administrator of that plan about whether the plan accepts rollovers and, if so, the types it accepts. You should also check with the administrator of the receiving plan about any documents required to be completed before it will accept a rollover.

Distributions from a traditional IRA are not eligible for favorable ten-year averaging and long-term capital gain treatment available to certain distributions from qualified plans under very limited circumstances.

#### IRA distributions directly transferred to charity
Specified distributions from IRAs directly transferred to charitable organizations may be tax-free to IRA owners age 70<sup>1</sup>⁄2 or older. You can direct the Company to make a distribution directly to a charitable organization you request whether or not such distribution might be eligible for favorable tax treatment. Since an IRA owner is responsible for determining the tax consequences of any distribution from an IRA, we report the distribution to you on Form 1099-R. After discussing with your own tax advisor, it is your responsibility to report any distribution qualifying as a tax-free charitable direct transfer from your IRA on your own tax return. We do not permit a one-time distribution from IRAs to charitable gift annuities, charitable remainder unitrusts, and charitable remainder annuity trusts.

#### Required minimum distributions
Traditional IRAs are subject to required minimum distribution rules described in "Required minimum distributions" in this prospectus.

#### Payments to a beneficiary after your death
IRA death benefits are taxed the same as IRA distributions.

#### Borrowing and loans are prohibited transactions
You cannot get loans from a traditional IRA. You cannot use a traditional IRA as collateral for a loan or other obligation. If you borrow against your IRA or use it as collateral, its tax-favored status will be lost as of the first day of the tax year in which this prohibited event occurs. If this happens, you must include the value of the traditional IRA in your federal gross income. Also, the early distribution penalty tax of 10% may apply if you have not reached age 59<sup>1</sup>⁄2 before the first day of that tax year.

#### Early distribution penalty tax
A penalty tax of 10% of the taxable portion of a distribution applies to distributions from a traditional IRA made before you reach age 59<sup>1</sup>⁄2. Some of the available exceptions to the pre-age 59<sup>1</sup>⁄2 penalty tax include distributions made:

&nbsp;&nbsp;&nbsp;&nbsp;• on or after your death; or

&nbsp;&nbsp;&nbsp;&nbsp;• because you are disabled (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• to pay for certain extraordinary medical expenses (special federal income tax definition); or

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

&nbsp;&nbsp;&nbsp;&nbsp;• to pay medical insurance premiums for unemployed individuals (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• to pay certain first-time home buyer expenses (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• to pay certain higher education expenses (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• in connection with the birth or adoption of a child as specified in the Code; or

&nbsp;&nbsp;&nbsp;&nbsp;• in the form of substantially equal periodic payments made at least annually over your life (or your life expectancy), or over the joint lives of you and your beneficiary (or your joint life expectancy) using an IRS-approved distribution method.

SECURE 2.0 added new exceptions to the 10% early distribution penalty. Please note that it is your responsibility to claim the penalty exception on your own income tax return and to document eligibility for the exception to the IRS.

#### Illustration of guaranteed interest rates
In the following two tables, we provide information that the IRS requires us to furnish to prospective IRA contract owners. In the tables we illustrate the 1.00% minimum guaranteed interest rate for contributions we assume are allocated entirely to the guaranteed interest option. (The rate may be higher in your state.) In Table I we assume a $1,000 contribution made annually on the contract date and on each anniversary after that. We assume no withdrawals or transfers were made under the contract. In Table II we assume a single initial contribution of $1,000, and no additional contributions. We also assume no withdrawals or transfers. The guaranteed interest rate, which can range from 1.00% to 4.00%, is in the contract.

The values shown assume the withdrawal charge applies. These values reflect the effect of the annual administrative charge deducted at the end of each contract year in which the account value is less than $20,000.

To find the appropriate value for the end of the contract year at any particular age, you subtract the age (nearest birthday) at issue of the contract from the current age and find the corresponding year in the table.

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

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You should consider the information shown in the tables in light of your present age. Also, with respect to Table I, you should consider your ability to contribute $1,000 annually. Any change in the amounts contributed annually in Table I, or in the amount of the single contribution in Table II would, of course, change the results shown.

Table I guaranteed minimum interest rate of 1.00% (the rate may be higher in your state)

#### Table I

#### Account Values And Cash Values

#### (assuming $1,000 contributions made annually at the beginning of the contract year)

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **1.00% Minimum Guarantee** | **1.00% Minimum Guarantee** |  | **1.00% Minimum Guarantee** | **1.00% Minimum Guarantee** |
| **Contract**<br>**Year End** | **Account**<br>**Value** | **Cash**<br>**Value** | **Contract**<br>**Year End** | **Account**<br>**Value** | **Cash**<br>**Value** |
| 1 | $989.80 | $936.35 | 26 | $29196.26 | $28836.26 |
| 2 | $1979.70 | $1872.79 | 27 | $30498.22 | $30138.22 |
| 3 | $2979.49 | $2818.60 | 28 | $31813.20 | $31453.20 |
| 4 | $3989.29 | $3773.87 | 29 | $33141.33 | $32781.33 |
| 5 | $5009.18 | $4738.69 | 30 | $34482.75 | $34122.75 |
| 6 | $6039.27 | $5713.15 | 31 | $35837.57 | $35477.57 |
| 7 | $7079.67 | $6719.67 | 32 | $37205.95 | $36845.95 |
| 8 | $8130.46 | $7770.46 | 33 | $38588.01 | $38228.01 |
| 9 | $9191.77 | $8831.77 | 34 | $39983.89 | $39623.89 |
| 10 | $10263.69 | $9903.69 | 35 | $41393.73 | $41033.73 |
| 11 | $11346.32 | $10986.32 | 36 | $42817.67 | $42457.67 |
| 12 | $12439.79 | $12079.79 | 37 | $44255.84 | $43895.84 |
| 13 | $13544.18 | $13184.18 | 38 | $45708.40 | $45348.40 |
| 14 | $14659.63 | $14299.63 | 39 | $47175.49 | $46815.49 |
| 15 | $15786.22 | $15426.22 | 40 | $48657.24 | $48297.24 |
| 16 | $16924.08 | $16564.08 | 41 | $50153.81 | $49793.81 |
| 17 | $18073.33 | $17713.33 | 42 | $51665.35 | $51305.35 |
| 18 | $19234.06 | $18874.06 | 43 | $53192.00 | $52832.00 |
| 19 | $20436.40 | $20076.40 | 44 | $54733.92 | $54373.92 |
| 20 | $21650.76 | $21290.76 | 45 | $56291.26 | $55931.26 |
| 21 | $22877.27 | $22517.27 | 46 | $57864.18 | $57504.18 |
| 22 | $24116.04 | $23756.04 | 47 | $59452.82 | $59092.82 |
| 23 | $25367.20 | $25007.20 | 48 | $61057.35 | $60697.35 |
| 24 | $26630.88 | $26270.88 | 49 | $62677.92 | $62317.92 |
| 25 | $27907.18 | $27547.18 | 50 | $64314.70 | $63954.70 |

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Table II guaranteed minimum interest rate of 1.00% (the rate may be higher in your state)

#### Table II

#### Account Values And Cash Values

#### (assuming a single contribution of $1,000 and no further contribution)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **1.00% Minimum Guarantee** | **1.00% Minimum Guarantee** |  | **1.00% Minimum Guarantee** | **1.00% Minimum Guarantee** |
| **Contract**<br>**Year End** | **Account**<br>**Value** | **Cash**<br>**Value** | **Contract**<br>**Year End** | **Account**<br>**Value** | **Cash**<br>**Value** |
| 1 | $989.80 | $936.35 | 26 | $434.76 | $434.76 |
| 2 | $979.70 | $926.80 | 27 | $409.11 | $409.11 |
| 3 | $959.50 | $907.69 | 28 | $383.20 | $383.20 |
| 4 | $939.10 | $888.38 | 29 | $357.03 | $357.03 |
| 5 | $918.49 | $868.89 | 30 | $330.60 | $330.60 |
| 6 | $897.67 | $849.20 | 31 | $303.91 | $303.91 |
| 7 | $876.65 | $876.65 | 32 | $276.95 | $276.95 |
| 8 | $855.42 | $855.42 | 33 | $249.72 | $249.72 |
| 9 | $833.97 | $833.97 | 34 | $222.21 | $222.21 |
| 10 | $812.31 | $812.31 | 35 | $194.44 | $194.44 |
| 11 | $790.43 | $790.43 | 36 | $166.38 | $166.38 |
| 12 | $768.34 | $768.34 | 37 | $138.04 | $138.04 |
| 13 | $746.02 | $746.02 | 38 | $109.42 | $109.42 |
| 14 | $723.48 | $723.48 | 39 | $80.52 | $80.52 |
| 15 | $700.71 | $700.71 | 40 | $51.32 | $51.32 |
| 16 | $677.72 | $677.72 | 41 | $21.84 | $21.84 |
| 17 | $654.50 | $654.50 | 42 | $0.00 | $0.00 |
| 18 | $631.04 | $631.04 | 43 | $0.00 | $0.00 |
| 19 | $607.35 | $607.35 | 44 | $0.00 | $0.00 |
| 20 | $583.43 | $583.43 | 45 | $0.00 | $0.00 |
| 21 | $559.26 | $559.26 | 46 | $0.00 | $0.00 |
| 22 | $534.85 | $534.85 | 47 | $0.00 | $0.00 |
| 23 | $510.20 | $510.20 | 48 | $0.00 | $0.00 |
| 24 | $485.31 | $485.31 | 49 | $0.00 | $0.00 |
| 25 | $460.16 | $460.16 | 50 | $0.00 | $0.00 |

---

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#### Required minimum distributions
The Setting Every Community Up for Retirement Enhancement Act ("SECURE Act") and the SECURE 2.0 Act of 2022 ("SECURE 2.0") made significant changes to the required minimum distribution rules. Because these rules are statutory and regulatory, in many cases IRS guidance will be required to implement these changes.

#### Background on regulations — required minimum distributions
If you are a participant in a qualified retirement plan, a 457(b) plan (both employer types), or own a 403(b) TSA annuity contract or traditional IRA, including SEP, SARSEP or SIMPLE IRA, the required minimum distribution rules force you to start calculating and taking annual distributions from these tax-favored retirement plans and contracts by a specified date. The beginning date depends on the type of plan or contract, and your birthdate and retirement status. The distribution requirements are designed to use up your interest in the plan over your life expectancy. Whether the correct amount has been distributed is calculated on a year-by-year basis; there are no provisions to allow amounts taken in excess of the required amount to be carried back to other years.

Distributions must be made according to rules in the Code and Treasury Regulations and the terms of the plan. Certain provisions of the Treasury Regulations require that the actuarial present value of additional annuity contract benefits be added to the dollar amount credited for purposes of calculating certain types of required minimum distributions from individual retirement annuity contracts and annuity contracts funding tax qualified retirement plans, including 401(a) qualified plans, 403(b) plans, and 457(b) plans. For this purpose, additional annuity contract benefits may include enhanced death benefits. If you take annual withdrawals instead of receiving annuity payments, this could increase the amount required to be distributed from these contracts.

Effective for taxable years beginning after December 31, 2023, lifetime required minimum distributions do not apply for designated Roth accounts.

#### Lifetime required minimum distributions — When you have to take the first required minimum distribution
When you must start lifetime required minimum distributions from your traditional IRAs is based on your applicable RMD age as defined under federal tax law. If you attain age 72 after 2022 and age 73 before 2033, your applicable RMD age is 73. If you attain age 73 after 2032, your applicable RMD age is 75. If you were born prior to July 1, 1949, your applicable RMD age is 70 ½, and if you were born on or after July 1, 1949 and before January 1, 1951, your applicable RMD age is 72.

Generally, qualified plan, 403(b) plan and 457(b) plan participants must also take the first required minimum distribution for the calendar year in which the participant attains the applicable RMD age. However, qualified plan, 403(b) plan and 457(b) plan participants may be able to delay the start

of required minimum distributions for all or part of the account balance until after the applicable RMD age, as follows:

&nbsp;&nbsp;&nbsp;&nbsp;• For qualified plan, 403(b) plan and 457(b) plan participants who have not retired from service with the employer who provided the funds for this qualified plan, 403(b) TSA, or EDC contract by the calendar year the participant attains the applicable RMD age, the required beginning date for minimum distributions is extended to April 1st following the calendar year of retirement. Note that this rule does not apply to qualified plan participants who are 5% owners.

&nbsp;&nbsp;&nbsp;&nbsp;• 403(b) plan participants may also delay the start of required minimum distributions to age 75 of the portion of their account value attributable to their December 31, 1986 403(b) TSA account balance, if properly reported to us.

The first required minimum distribution is for the calendar year in which you attain the applicable RMD age, or the year you retire, if you are eligible for the delayed start rule. You have the choice to take this first required minimum distribution during the calendar year you attain the applicable RMD age, or retire or to delay taking it until the first three-month period in the next calendar year (January 1 — April 1). Distributions must start no later than your "Required Beginning Date," which is April 1st of the calendar year after the calendar year in which you attain the applicable RMD age, or retire if you are eligible for the delayed start rule. If you choose to delay taking the first annual minimum distribution, then you will have to take two minimum distributions in that year — the delayed one for the first year and the one actually for that year. Once minimum distributions begin, they must be made at some time each year.

#### How you calculate required minimum distributions
There are two approaches to taking required minimum distributions — "account-based" or "annuity-based."

Account-based method. If you choose an "account-based" method, you divide the value of your qualified plan, 403(b) TSA account, 457(b) plan account, or traditional IRA as of December 31st of the past calendar year by a number corresponding to your age from an IRS table to give you the required minimum distribution amount for that particular plan or arrangement for that year. If your spouse is your sole beneficiary and more than 10 years younger than you, the dividing number you use may be from another IRS table and may produce a smaller lifetime required minimum distribution amount. Regardless of the table used, the required minimum distribution amount will vary each year as the account value, the actuarial present value of additional annuity contract benefits, if applicable, and the divisor change. If you initially choose an account-based method, you may be able to later apply your funds to a life annuity-based payout with any certain period not exceeding remaining life expectancy, determined in accordance with IRS tables.

Annuity-based method. If you choose an annuity-based method you do not have to do annual calculations. You apply the account value to an annuity payout for your life or the

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joint lives of you and an eligible designated beneficiary, or for a period certain not extending beyond applicable life expectancies, determined in accordance with IRS tables.

#### Do you have to pick the same method to calculate your required minimum distributions for all of your traditional IRAs and other retirement plans?
No, if you want, you can choose a different method for each of your traditional IRAs and other retirement plans. For example, you can choose an annuity payout from one IRA, a different annuity payout from a qualified plan, and an account-based annual withdrawal from another IRA.

#### Will we pay you the annual amount every year based on the method you choose?
We will only pay you automatically if you affirmatively select an annuity payout option or an account-based withdrawal option such as our automatic minimum distribution withdrawal option. If you do not elect one of these options and you have any kind of traditional IRA (SEP, SARSEP or SIMPLE IRA), we will calculate the amount of the required minimum distribution withdrawal for you, if you so request in writing. However, in that case you will be responsible for asking us to pay the required minimum distribution withdrawal to you.

Also, if you are taking account-based withdrawals from all of your traditional IRAs (or 403(b) TSA contracts as applicable), the IRS will let you calculate the required minimum distribution for each traditional IRA or 403(b) TSA contract that you maintain, using the method that you picked for that particular IRA or TSA. You can add these required minimum distribution amount calculations together. As long as the total amount you take out every year satisfies your overall traditional IRA (or TSA) required minimum distribution amount, you may choose to take your annual required minimum distribution from any one or more traditional IRAs (or TSAs) that you own. In the case of a qualified plan or EDC, the distribution must be taken annually from the qualified plan or EDC contract.

#### What if you take more than you need to for any year?
The required minimum distribution amount for each of your plans and arrangements is calculated on a year-by-year basis. There are no carry-back or carry-forward provisions. Also, you cannot apply required minimum distribution amounts you take from your qualified plans to the amounts you have to take from your traditional IRAs and vice-versa.

#### What if you take less than you need to for any year?
Your plan or arrangement could be disqualified, and you could have to pay tax on the entire value. Even if your plan or arrangement is not disqualified, you could have to pay a 25% penalty tax on the shortfall (required amount less amount actually taken). This penalty tax is reduced to 10% if a distribution of the shortfall is made within two years and prior to the date the excise tax is assessed or imposed by the IRS. It is your responsibility to meet the required minimum distribution rules. We will remind you when our records show that you are within the age group which must take lifetime required minimum distributions. If this is an IRA or TSA and you do not select a method with us, we will assume you are taking your required minimum distribution from

another traditional IRA or TSA that you own. Note that in the case of a qualified plan or EDC the distribution must be taken annually from the qualified plan or EDC contract.

#### What are the required minimum distribution payments after you die?
These vary, depending on the status of your beneficiary (individual or entity) and when you die. The SECURE Act significantly amended the post-death required minimum distribution rules with respect to deaths after 2019 (2021 for government employer sponsored plans), and in some cases may affect payouts for pre-December 31, 2019 deaths. Federal tax rules governing post-death required minimum distribution payments are highly complex. For complete information on these rules, qualified legal and tax advisers should be consulted.

#### Individual beneficiary
Unless the individual beneficiary has a special status as an "eligible designated beneficiary" or "EDB" described below, distributions of the remaining amount in the defined contribution plan or IRA contract following your death must generally be distributed within 10 years in accordance with federal tax rules. If your beneficiary is not an EDB, the entire interest must be distributed by the end of the calendar year which contains the tenth anniversary of your death. If you die before your Required Beginning Date, no distribution is required for a year before that tenth year. If you die on or after your Required Beginning Date, your beneficiary will be required to take an annual post-death required minimum distribution and all remaining amounts must be fully distributed by the end of the year containing the tenth anniversary of your death. Please consult your tax adviser to determine whether annual post-death required minimum distribution payments are required from your contract during the 10-year period.

#### Individual beneficiary who has "eligible designated beneficiary' or "EDB" status
An individual beneficiary who is an "eligible designated beneficiary" or "EDB" can take annual post-death required minimum distribution payments over the life of the EDB or over a period not extending beyond the life expectancy of the EDB, as long as the distributions start no later than one year after your death.

The following individuals are EDBs:

&nbsp;&nbsp;&nbsp;&nbsp;• Your surviving spouse (see spousal beneficiary , below);

&nbsp;&nbsp;&nbsp;&nbsp;• Your minor children (only while they are minors);

&nbsp;&nbsp;&nbsp;&nbsp;• A disabled individual (Internal Revenue Code definition applies);

&nbsp;&nbsp;&nbsp;&nbsp;• A chronically ill individual (Internal Revenue Code definition applies); and

&nbsp;&nbsp;&nbsp;&nbsp;• Any individual who is not more than 10 years younger than you.

In certain cases, a trust for a disabled individual or a chronically ill individual may be treated as an individual and not as an entity beneficiary.

When minor children reach the age of majority, they stop EDB status and the remainder of the portion of their interest not yet distributed must be distributed within 10 years in accordance with federal tax rules.

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#### Spousal beneficiary
If your death beneficiary is your surviving spouse, your spouse has a number of choices. As noted above, post-death distributions may be made over your spouse's life or period of life expectancy. Effective beginning after 2023, your spouse may elect to have RMDs determined using the Uniform Lifetime Table and, if applicable, may delay starting payments over his/her life expectancy period until the year in which you would have attained the applicable RMD age. In some circumstances, for traditional IRA contracts only, your surviving spouse may elect to become the owner of the traditional IRA and halt distributions until he or she reaches the applicable RMD age, or roll over amounts from your traditional IRA into his/her own traditional IRA or other eligible retirement plan. If your spouse beneficiary is subject to the 10-year rule and wants to treat the IRA as their own or roll over the death benefit in or after the calendar year in which the surviving spouse attains the applicable RMD age, they may be required to take a "hypothetical RMD" amount, which is not eligible for a rollover. To determine the "hypothetical RMD" amount, qualified legal and tax advisers should be consulted.

#### Non-individual beneficiary
Pre-January 1, 2020 rules continue to apply. If you die before your Required Beginning Date for lifetime required minimum distributions, and your death beneficiary is a non-individual such as your estate, the 5-year rule applies. Under this rule, the entire interest must be distributed by the end of the calendar year which contains the fifth year anniversary of the owner's death. No distribution is required for a year before that fifth year. Please note that we need an individual annuitant to keep an annuity contract in force. If the beneficiary is not an individual, we must distribute amounts remaining in the annuity contract after the death of the annuitant.

If you die after your Required Beginning Date for lifetime required minimum distributions, and your death beneficiary is a non-individual such as your estate, the rules permit the beneficiary to calculate the postdeath required minimum distribution amounts based on the owner's life expectancy in the year of death. However, note that we need an individual annuitant to keep an annuity contract in force. If the beneficiary is not an individual, we must distribute amounts remaining in the annuity contract after the death of the annuitant.

#### Additional changes to post-death distributions after the SECURE Act
The SECURE Act applies to deaths after December 31, 2019, so that the postdeath required minimum distribution rules in effect before January 1, 2020 continue to apply initially. As long as payments start no later than December 31 following the calendar year of the owner's or participant's death, individuals who are non-spouse beneficiaries may continue to stretch post-death payments over their life. It is also permissible to stretch post-death payments over a period not longer than their life expectancy based on IRS tables as of the calendar year after the owner's or participant's death on

a term certain method. In certain cases, a see-through trust which is the death beneficiary will be treated as an individual for measuring the distribution period.

However, the death of the original individual beneficiary will trigger the 10-year distribution period. Prior to 2019, for example, if an individual beneficiary who had a 20-year life expectancy period in the year after the owner's or participant's death died in the 7th year of post-death payments, the beneficiary named by the original beneficiary could continue the payments over the remaining 13 years of the original beneficiary's life expectancy period. Even if the owner or participant in this example died before December 31, 2019, the legislation caps the length of any post-death period after the death of the original beneficiary at 10 years. As noted above, a rule similar to this applies when an EDB dies, or a minor child reaches the age of majority—the remaining interest must be distributed within 10 years in accordance with federal tax rules.

#### ERISA matters
ERISA rules are designed to save and protect qualified retirement plan assets to be paid to plan participants when they retire.

Qualified plans under Section 401 of the Internal Revenue Code are generally subject to ERISA. Some TSAs may be subject to Title I of ERISA, generally dependent on the level of employer involvement, for example, if the employer makes matching contributions.

In addition, certain loan rules apply only to loans under ERISA plans:

&nbsp;&nbsp;&nbsp;&nbsp;• For contracts which are subject to ERISA, the trustee or sponsoring employer is responsible for ensuring that any loan meets applicable DOL requirements. It is the responsibility of the plan administrator, the trustee of the qualified plan and/or the employer, and not the Company, to properly administer any loan made to plan participants.

&nbsp;&nbsp;&nbsp;&nbsp;• With respect to specific loans made by the plan to a plan participant, the plan administrator determines the interest rate, the maximum term consistent with EQUI-VEST® processing and all other terms and conditions of the loan.

&nbsp;&nbsp;&nbsp;&nbsp;• Only 50% of the participant's vested account balance may serve as security for a loan. To the extent that a participant borrows an amount which should be secured by more than 50% of the participant's vested account balance, it is the responsibility of the trustee or plan administrator to obtain the additional security.

&nbsp;&nbsp;&nbsp;&nbsp;• Each new or renewed loan must bear a reasonable rate of interest commensurate with the interest rates charged by persons in the business of lending money for loans that would be made under similar circumstances.

&nbsp;&nbsp;&nbsp;&nbsp;• Loans must be available to all plan participants, former participants (or death beneficiaries of participants) who

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still have account balances under the plan, and alternate payees on a reasonably equivalent basis.

&nbsp;&nbsp;&nbsp;&nbsp;• Plans subject to ERISA provide that the participant's spouse must consent in writing to the loan.

#### Certain rules applicable to plans designed to comply with Section 404(c) of ERISA
Section 404(c) of ERISA, and the related DOL regulation, provide that if a plan participant or beneficiary exercises control over the assets in his or her plan account, plan fiduciaries will not be liable for any loss that is the direct and necessary result of the plan participant's or beneficiary's exercise of control. As a result, if the plan complies with Section 404(c) and the DOL regulation thereunder, the plan participant can make and is responsible for the results of his or her own investment decisions.

Section 404(c) plans must provide, among other things, that a broad range of investment choices are available to plan participants and beneficiaries and must provide such plan participants and beneficiaries with enough information to make informed investment decisions. Compliance with the Section 404(c) regulation is completely voluntary by the plan sponsor and the plan sponsor may choose not to comply with Section 404(c).

The EQUI-VEST® Trusteed, HR-10 Annuitant-Owned, SIMPLE IRA and TSA contracts provide the broad range of investment choices and information needed in order to meet the requirements of the Section 404(c) regulation. If the plan is intended to be a Section 404(c) plan, it is, however, the plan sponsor's responsibility to see that the requirements of the DOL regulation are met. The Company and its financial professionals shall not be responsible if a plan fails to meet the requirements of Section 404(c).

#### Tax withholding and information reporting
Status for income tax purposes; FATCA. In order for us to comply with income tax withholding and information reporting rules which may apply to annuity contracts and tax-qualified or tax-favored plan participation, we request documentation of "status" for tax purposes. "Status" for tax purposes generally means whether a person is a "U.S. person" or a foreign person with respect to the United States; whether a person is an individual or an entity, and if an entity, the type of entity. Status for tax purposes is best documented on the appropriate IRS Form or substitute certification form (IRS Form W-9 for a U.S. person or the appropriate type of IRS Form W-8 for a foreign person). If we do not have appropriate certification or documentation of a person's status for tax purposes on file, it could affect the rate at which we are required to withhold income tax, and penalties could apply. Information reporting rules could apply not only to specified transactions, but also to contract ownership. For example, under the Foreign Account Tax Compliance Act ("FATCA"), which applies to certain U.S.-source payments, and similar or related withholding and information reporting rules, we may be required to report contract values and other information for certain contractholders. For this reason, we and our affiliates intend to require appropriate status documentation at purchase, change

of ownership, and affected payment transactions, including death benefit payments. FATCA and its related guidance is extraordinarily complex and its effect varies considerably by type of payor, type of payee and type of recipient.

Tax Withholding. We must withhold federal income tax from distributions from annuity contracts. Distributions from employer-sponsored retirement plans are also subject to income tax withholding. You may be able to elect out of this income tax withholding in some cases. Generally, we do not have to withhold if your distributions are not taxable. The rate of withholding will depend on the type of distribution and, in certain cases, the amount of your distribution. Any income tax withheld is a credit against your income tax liability. If you do not have sufficient income tax withheld or do not make sufficient estimated income tax payments, you may incur penalties under the estimated income tax rules.

You must file your request not to withhold in writing before the payment or distribution is made. Our processing office will provide forms for this purpose. You cannot elect out of withholding unless you provide us with your correct Taxpayer Identification Number and a United States residence address. You cannot elect out of withholding if we are sending the payment out of the United States.

You should note that we might have to withhold and/or report on amounts we pay under a free look or cancellation.

Special withholding rules apply to United States citizens residing outside of the United States, foreign recipients, and certain U. S. entity recipients that are treated as foreign because they fail to document their U.S. status before payment is made. We do not discuss these rules here in detail. However, we may require additional documentation in the case of payments made to United States persons living abroad and non-United States persons (including U.S. entities treated as foreign) prior to processing any requested transaction.

Certain states have indicated that state income tax withholding will also apply to payments from the contracts made to residents. Generally, an election out of federal withholding will also be considered an election out of state withholding. In some states, you may elect out of state withholding, even if federal withholding applies. In some states, the state income tax withholding is completely independent of federal income tax withholding. If you need more information concerning a particular state or any required forms, call our processing office at the toll-free number.

#### Federal income tax withholding on periodic annuity payments
We withhold differently on "periodic" and "non-periodic payments. For a periodic annuity payment, for example, your withholding depends on what you specify on an IRS Form W-4P, and we withhold according to the IRS Form W-4P. If you do not give us your correct Taxpayer Identification Number, we withhold at the highest rate.

Your withholding election remains effective unless and until you revoke it. You may revoke or change your withholding election at any time.

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#### Federal income tax withholding on non-periodic annuity payments (withdrawals) which are not eligible rollover distributions
For a non-periodic distribution (total surrender or partial withdrawal) which is not an eligible rollover distribution, we generally withhold at a flat 10% rate unless a different rate is elected on an IRS Form W-4R.

You cannot elect out of withholding if the payment is an "eligible rollover distribution."

#### Mandatory withholding from eligible rollover distributions
Unless the distribution is directly rolled over to another eligible retirement plan, eligible rollover distributions from qualified plans, governmental employer 457(b) EDC plans, and TSAs are subject to mandatory 20% withholding. See "Distributions from Qualified Plans and TSAs" and "Tax Treatment of Distributions - Governmental employer EDC plans" in this prospectus. The plan administrator is responsible for withholding from qualified plan and governmental employer EDC plan distributions.

All distributions from a TSA, governmental employer EDC plan or qualified plan are eligible rollover distributions unless an exception applies. Some of the exceptions include the following distributions:

&nbsp;&nbsp;&nbsp;&nbsp;• any distributions which are "required minimum distributions" after lifetime required minimum distributions must start; or

&nbsp;&nbsp;&nbsp;&nbsp;• substantially equal periodic payments made at least annually for the life (or life expectancy) or the joint lives (or joint life expectancies) of the plan participant (and designated beneficiary); or

&nbsp;&nbsp;&nbsp;&nbsp;• substantially equal periodic payments made for a specified period of 10 years or more; or

&nbsp;&nbsp;&nbsp;&nbsp;• hardship withdrawals; or

&nbsp;&nbsp;&nbsp;&nbsp;• corrective distributions which fit specified technical tax rules; or

&nbsp;&nbsp;&nbsp;&nbsp;• loans that are treated as distributions; or

&nbsp;&nbsp;&nbsp;&nbsp;• to the extent that it is a post-death required minimum distribution not eligible to be rolled over, a death benefit payment to a beneficiary who is not the plan participant's surviving spouse; or

&nbsp;&nbsp;&nbsp;&nbsp;• a qualified domestic relations order distribution to a beneficiary who is not the plan participant's current spouse or former spouse.

A death benefit payment to the plan participant's surviving spouse (and in some instances to a non-spouse beneficiary), or a qualified domestic relations order distribution to the plan participant's current or former spouse, may be a distribution subject to mandatory 20% withholding.

#### Impact of taxes to the Company
The contracts provide that we may charge the Separate Account and the Non-Unitized Separate Account for taxes. We do not now, but may in the future set up reserves for such taxes.

We are entitled to certain tax benefits related to the investment of company assets, including assets of the separate accounts. These tax benefits, which may include the foreign tax credit and the corporate dividends received deduction, are not passed back to you, since we are the owner of the assets from which tax benefits may be derived.

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9. More information

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

#### About our Separate Account
Variable Account AA is a separate account of Equitable Financial Life Insurance Company of America under Arizona Insurance Law.

Separate Account A is a separate account of Equitable Financial Life Insurance Company under special provisions of New York Insurance Law.

Each variable investment option is a subaccount of the Separate Account. These provisions prevent creditors from any other business we conduct from reaching the assets we hold in our variable investment options for owners of our variable annuity contracts. We are the legal owner of all of the assets in the Separate Account and may withdraw any amounts that exceed our reserves and other liabilities with respect to variable investment options under our contracts. For example, we may withdraw amounts from the Separate Account that represent our investments in the Separate Account or that represent fees and charges under the contracts that we have earned. Also, we may, at our sole discretion, invest the Separate Account's assets in any investment permitted by applicable law. The results of the Separate Account's operations are accounted for without regard to the Company's other operations. The amount of some of our obligations under the contracts is based on the assets in the Separate Account. However, the obligations themselves are obligations of the Company.

Income, gains, and losses credited to, or charged against, the separate account reflect the separate account's own investment experience and not the investment experience of the Company's other assets, and the assets of the separate account may not be used to pay any liabilities of the Company other than those arising from the contracts.

The Separate Account is registered under the Investment Company Act of 1940 and is registered and classified under that act as a "unit investment trust." The SEC, however, does not manage or supervise the Company or the Separate Account. Although the Separate Account is registered, the SEC does not monitor the activity of the Separate Account on a daily basis. The Company is not required to register, and is not registered, as an investment company under the Investment Company Act of 1940.

Each subaccount (variable investment option) within the Separate Account that is available under the contract invests in shares issued by the corresponding portfolio of its Trust.

We reserve the right subject to compliance with laws that apply:

&nbsp;&nbsp;&nbsp;&nbsp;(1) to add variable investment options to, or to remove variable investment options from, the Separate Account, or to add other separate accounts;

&nbsp;&nbsp;&nbsp;&nbsp;(2) to combine any two or more variable investment options;

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

&nbsp;&nbsp;&nbsp;&nbsp;(3) to limit the number of variable investment options which you may elect;

&nbsp;&nbsp;&nbsp;&nbsp;(4) to transfer the assets we determine to be the shares of the class of contracts to which the contracts belong from any variable investment option to another variable investment option;

&nbsp;&nbsp;&nbsp;&nbsp;(5) to operate the Separate Account or any variable investment option as a management investment company under the Investment Company Act of 1940 (in which case, charges and expenses that otherwise would be assessed against an underlying mutual fund would be assessed against the Separate Account or a variable investment option directly);

&nbsp;&nbsp;&nbsp;&nbsp;(6) to deregister the Separate Account under the Investment Company Act of 1940;

&nbsp;&nbsp;&nbsp;&nbsp;(7) to restrict or eliminate any voting rights as to the Separate Account; and

&nbsp;&nbsp;&nbsp;&nbsp;(8) to cause one or more variable investment options to invest some or all of their assets in one or more other trusts or investment companies.

If the exercise of these rights results in a material change in the underlying investment of the Separate Account, you will be notified of such exercise, as required by law

#### About the Trusts
The Trusts are registered under the Investment Company Act of 1940. They are classified as "open-end management investment companies," more commonly called mutual funds. The affiliated Trust issues different shares relating to each portfolio.

The Board of Trustees of the affiliated Trust serves for the benefit of the affiliated Trust's shareholders. The Board of Trustees may take many actions regarding the portfolios (for example, the Board of Trustees can establish additional portfolios or eliminate existing portfolios; change portfolio investment objectives; and change portfolio investment policies and strategies). In accordance with applicable law, certain of these changes may be implemented without a shareholder vote and, in certain instances, without advanced notice. More detailed information about certain actions subject to notice and shareholder vote for the affiliated Trust, and other information about the portfolios, including portfolio investment objectives, policies, restrictions, risks, expenses, its Rule 12b-1 plan and other aspects of its operations, appears in the prospectuses for the affiliated Trust, or in their respective SAIs, which are available upon request. See also the Appendix "Investment options available under the contract."

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#### About Our Structured Investment Option Non-Unitized Separate Account
We hold assets in the Non-Unitized Separate Account to support our obligations under the Structured Investment Option. We own the assets of the Non-Unitized Separate Account, as well as any favorable investment performance on those assets. You do not participate in the performance of the assets held in the Non-Unitized Separate Account. We may, subject to state law that applies, transfer all assets allocated to the Non-Unitized Separate Account to our general account. We guarantee all benefits relating to your value in the Structured Investment Option, regardless of whether assets supporting the Structured Investment Option are held in a the Non-Unitized Separate Account or our general account.

We may invest the Non-Unitized Separate Account assets in fixed-income obligations, including corporate bonds, mortgage-backed and asset-backed securities, and government and agency issues. We may also invest in interest rate swaps. Although the above generally describes our plans for investing the assets supporting our obligations under the Structured Investment Option, we are not obligated to invest those assets according to any particular plan except as we may be required to by state insurance laws.

#### About Our Fixed Maturity Options Non-Unitized Separate Account
Amounts allocated to the fixed maturity options are held in the Non-Unitized Separate Account. The Non-Unitized Separate Account provides an additional measure of assurance that we will make full payment of amounts due under the fixed maturity options. The portion of the Non-Unitized Separate Account assets equal to the reserves and other contract liabilities relating to the contracts are not chargeable with liabilities from any other business we may conduct. We own the assets of the Non-Unitized Separate Account, as well as any favorable investment performance on those assets. You do not participate in the performance of the assets held in the Non-Unitized Separate Account. We may, subject to state law that applies, transfer all assets allocated to the Non-Unitized Separate Account to our general account. We guarantee all benefits relating to your value in the fixed maturity options, regardless of whether assets supporting fixed maturity options are held in the Non-Unitized Separate Account or our general account.

We have no specific formula for establishing the rates to maturity for the fixed maturity options. We expect the rates to be influenced by, but not necessarily correspond to, among other things, the yields that we can expect to realize on the Non-Unitized Separate Account's investments from time to time. Our current plans are to invest in fixed-income obligations, including corporate bonds, mortgage-backed and asset-backed securities and government and agency issues having durations in the aggregate consistent with those of the fixed maturity options.

Although the above generally describes our plans for investing the assets supporting our obligations under the fixed maturity options under the contracts, we are not obligated to invest those assets according to any particular plan except as we may be required to by state insurance laws. We will not determine the rates to maturity we establish by the performance of the Non-Unitized Separate Account.

#### About the general account
This contract is offered to customers through various financial institutions, brokerage firms and their affiliate insurance agencies. No financial institution, brokerage firm or insurance agency has any liability with respect to a contract's account value or any guaranteed benefits with which the contract was issued. The Company is solely responsible to the contract owner for the contract's account value and such guaranteed benefits. The general obligations and any guaranteed benefits under the contract are supported by the Company's general 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 contract or obligation. General account assets are also available to the insurer's general creditors and the conduct of its 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 its financial statements and/or check its 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 variable investment options. You may also speak with your financial representative.

The general account is subject to regulation and supervision by the Commissioner of Insurance in the state of Arizona (for Equitable America), the New York State Department of Financial Services (for Equitable Financial), and to the insurance laws and regulations of all jurisdictions where we are authorized to do business. Interests under the contracts in the general account have not been registered and are not required to be registered under the Securities Act of 1933 because of exemptions and exclusionary provisions that apply. The general account is not required to register as an investment company under the Investment Company Act of 1940 and it is not registered as an investment company under the Investment Company Act of 1940. The contract is a "covered security" under the federal securities laws.

The disclosure with regard to the general account is subject to certain provisions of the federal securities laws relating to the accuracy and completeness of statements made in prospectuses.

#### About other methods of payment

#### Automatic investment program — for certain SEP and Keogh plan contracts only
You may use our automatic investment program, or "AIP," to have a specified amount automatically deducted from a

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bank checking or savings account, money market checking or savings account, or credit union checking or savings account and contributed as an additional contribution into your contracts on a monthly basis. AIP is available for single life SEP and Keogh units provided that the single life is the employer who provided the funds.

AIP additional contributions may be allocated to any of the variable investment options and the guaranteed interest option but not the fixed maturity options. Our minimum contribution amount requirement is $20. You choose the day of the month you wish to have your account debited. However, you may not choose a date later than the 28th day of the month.

You may cancel AIP at any time by notifying our processing office. We are not responsible for any debits made to your account before the time written notice of cancellation is received at our processing office.

Wire transfers. Employers may also send contributions by wire transfer from a bank.

#### Dates and prices at which contract events occur
We describe below the general rules for when, and at what prices, events under your contract will occur. Other portions of this prospectus describe circumstances that may cause exceptions. We generally do not repeat those exceptions below.

#### Business day
Our "business day" is generally any day the New York Stock Exchange is open for regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an earlier close of regular trading). A business day does not include a day on which we are not open due to emergency conditions determined by the Securities and Exchange Commission. We may also close early due to such emergency conditions. Contributions will be applied and any other transaction requests will be processed when they are received along with all the required information unless another date applies as indicated below.

&nbsp;&nbsp;&nbsp;&nbsp;• If your contribution, transfer or any other transaction request containing all the required information reaches us on any of the following, we will use the next business day:

— on a non-business day;

— after 4:00 p.m. Eastern Time on a business day; or

— after an early close of regular trading on the NYSE on a business day.

&nbsp;&nbsp;&nbsp;&nbsp;• When a charge is to be deducted on a contract date anniversary that is a non-business day, we will deduct the charge on the next business day.

#### Contributions, transfers, withdrawals and surrenders
&nbsp;&nbsp;&nbsp;&nbsp;• Contributions allocated to the variable investment options are invested at the unit value next determined after the receipt of the contribution.

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

&nbsp;&nbsp;&nbsp;&nbsp;• Contributions allocated to a fixed maturity option will receive the rate to maturity in effect for that fixed maturity option on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• Contributions allocated to the guaranteed interest option will receive the guaranteed interest rate in effect on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• If a fixed maturity option is scheduled to mature on June 15th and June 15th is a non-business day, that fixed maturity option will mature on the prior business day.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers to or from variable investment options will be made at the unit value next determined after the receipt of the transfer request.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers to the guaranteed interest option will receive the guaranteed interest rate in effect on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers to a fixed maturity option will receive the rate to maturity in effect for that fixed maturity option on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers out of a fixed maturity option will be at the market adjusted amount on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• For the fixed-dollar option, the first monthly transfer will occur on the last business day of the month in which we receive your election form at our processing office.

&nbsp;&nbsp;&nbsp;&nbsp;• For the interest sweep, the first monthly transfer will occur on the last business day of the month following the month that we receive your election form at our processing office.

&nbsp;&nbsp;&nbsp;&nbsp;• Quarterly rebalancing will be processed on a calendar year basis. Semiannual or annual rebalancing will be processed on the first business day of the month. Rebalancing will not be done retroactively.

&nbsp;&nbsp;&nbsp;&nbsp;• Requests for withdrawals or surrenders will occur on the business day that we receive the information that we require.

#### About your voting rights
As the owner of the shares of the affiliated Trust we have the right to vote on certain matters involving the portfolios, such as:

&nbsp;&nbsp;&nbsp;&nbsp;• the election of trustees;

&nbsp;&nbsp;&nbsp;&nbsp;• the formal approval of independent auditors selected for the affiliated Trust; or

&nbsp;&nbsp;&nbsp;&nbsp;• any other matters described in each prospectus for the Trust or requiring a shareholders' vote under the Investment Company Act of 1940.

We will give contract owners the opportunity to instruct us how to vote the number of shares attributable to their contracts if a shareholder vote is taken. If we do not receive instructions in time from all contract owners, we will vote the shares of a portfolio for which no instructions have been received in the same proportion as we vote shares of that portfolio for which we have received instructions. We will also vote any shares that we are entitled to vote directly

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because of amounts we have in a portfolio in the same proportions that contract owners vote. One effect of proportional voting is that a small number of contract owners may determine the outcome of a vote.

The affiliated Trust sells its shares to the Company separate accounts in connection with the Company's variable annuity and/or life insurance products, and to separate accounts of insurance companies, both affiliated and unaffiliated with the Company. The affiliated Trust also sells its shares to the trustee of a qualified plan for the Company. We currently do not foresee any disadvantages to our contract owners arising out of these arrangements. However, the Board of Trustees or Directors of the affiliated Trust intend to monitor events to identify any material irreconcilable conflicts that may arise and to determine what action, if any, should be taken in response. If we believe that a Board's response insufficiently protects our contract owners, we will see to it that appropriate action is taken to do so.

#### Separate Account voting rights
If actions relating to the Separate Account require contract owner approval, contract owners will be entitled to one vote for each unit they have in the variable investment options. Each contract owner who has elected a variable annuity payout option may cast the number of votes equal to the dollar amount of reserves we are holding for that annuity in a variable investment option divided by the annuity unit value for that option. We will cast votes attributable to any amounts we have in the variable investment options in the same proportion as votes cast by contract owners.

#### Changes in applicable law
The voting rights we describe in this prospectus are created under applicable federal securities laws. To the extent that those laws or the regulations published under those laws eliminate the necessity to submit matters for approval by persons having voting rights in separate accounts of insurance companies, we reserve the right to proceed in accordance with those laws or regulations.

#### Statutory compliance
We have the right to change your contract without the consent of any other person in order to comply with any laws and regulations that apply, including but not limited to changes in the Internal Revenue Code, in Treasury Regulations or in published rulings of the Internal Revenue Service and in Department of Labor regulations.

Any change in your contract must be in writing and made by an authorized officer of the Company. We will provide notice of any contract change.

The benefits under your contract will not be less than the minimum benefits required by any state law that applies.

#### About legal proceedings
The Company and its affiliates are parties to various legal proceedings. In our view, none of these proceedings would be considered material with respect to a contract owner's

interest in the Separate Account, nor would any of these proceedings be likely to have a material adverse effect upon the Separate Account, our ability to meet our obligations under the contracts, or the ability of the principal underwriter (if applicable) to perform its contract with the Separate Account.

#### Financial statements
The financial statements of the Separate Account, as well as the financial statements and supplemental schedules of the Company, are incorporated by reference in the SAI. The financial statements and supplemental schedules of the Company have relevance to the contracts only to the extent that they bear upon the ability of the Company to meet its obligations under the contracts. The SAI is available free of charge. You may request one by writing our processing office or calling (800) 628-6673.

#### Transfers of ownership, collateral assignments, loans, and borrowing
Generally, the owner may not assign a contract for any purpose. However, you may request to change the owner designation or assign or transfer your rights under the contract in certain circumstances by sending us a signed and dated request. For example, a trustee owner of a Trusteed contract can transfer ownership to the annuitant. We will not be bound by the change of owner or assignment until we accept it in our processing office. In cases of assignments, your rights and those of any other person referred to in this contract will be subject to the assignment. We assume no responsibility for the validity of an assignment. An absolute assignment will be considered as a change of ownership to the assignee. With respect to changes of owner and assignments that we accept, unless otherwise specified by you, the change will take effect on the date you sign the change of owner or assignment request, except that it will not apply to any payment we make or other action we take before we accept the change of owner or assignment. To the extent allowed by state law, (and permitted under your contract), we may refuse our consent to any change of owner on a nondiscriminatory basis if the assignment would violate or result in noncompliance with any applicable state or federal law or regulation. We will notify you in writing if we reject your request to change the owner. In some cases, an assignment or change of ownership may have adverse tax consequences. See "Tax information" in this prospectus.

You cannot assign a contract as security for a loan or other obligation. Loans from account value, however, are permitted under TSA (but not University TSA), governmental employer EDC (subject to state availability) and Corporate Trusteed contracts only, unless restricted by the employer.

#### Funding changes
The employer or trustee can change the funding vehicle for an EDC or Trusteed contract. You can change the funding vehicle for a TSA, SEP or SIMPLE IRA contract.

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#### Distribution of the contracts
The contracts are distributed by both Equitable Advisors and Equitable Distributors. The Distributors serve as principal underwriters of the Separate Account. The offering of the contracts is intended to be continuous.

Equitable Advisors is an affiliate of the Company, and Equitable Distributors is a wholly owned subsidiary of Equitable Financial. The Distributors are under the common control of Equitable Holdings, Inc. Their principal business address is 1345 Avenue of the Americas, New York, NY 10105. The Distributors are registered with the SEC as broker-dealers and are members of the Financial Industry Regulatory Authority, Inc. ("FINRA"). Both broker-dealers also act as distributors for other life and annuity products we issue.

The contracts are sold by financial professionals of Equitable Advisors and its affiliates. The contracts are also sold by financial professionals of unaffiliated broker-dealers that have entered into selling agreements with Equitable Distributors ("Selling broker-dealers").

The Company pays compensation to both Distributors based on contracts sold. The Company may also make additional payments to the Distributors, and the Distributors may, in turn, make additional payments to certain Selling broker-dealers. All payments will be in compliance with all applicable FINRA rules and other laws and regulations.

Although the Company takes into account all of its distribution and other costs in establishing the level of fees and charges under its contracts, none of the compensation paid to the Distributors or the Selling broker-dealers discussed in this section of the prospectus are imposed as separate fees or charges under your contract. The Company, however, intends to recoup amounts it pays for distribution and other services through the fees and charges of the contract and payments it receives for providing administrative, distribution and other services to the portfolios. For information about the fees and charges under the contract, see "Fee table" and "Charges, expenses, and adjustments" in this prospectus.

Equitable Advisors Compensation. The Company pays compensation to Equitable Advisors based on contributions made on the contracts sold through Equitable Advisors ("contribution-based compensation"). The contribution-based compensation will generally not exceed 16.0% of total contributions. Equitable Advisors, in turn, may pay a portion of the contribution-based compensation received from the Company to the Equitable Advisors financial professional and/or the Selling broker-dealer making the sale. In some instances, a financial professional or a Selling broker-dealer may elect to receive reduced contribution-based compensation on a contract in combination with ongoing annual compensation of up to 0.70% of the account value of the contract sold ("asset-based compensation"). Total compensation paid to a financial professional or a Selling broker-dealer electing to receive both contribution-based and asset-based compensation could, over time, exceed the total compensation that would otherwise be paid on the basis of contributions alone. The compensation paid by Equitable Advisors varies among financial professionals

and among Selling broker-dealers. Equitable Advisors also pays a portion of the compensation it receives to its managerial personnel. When a contract is sold by a Selling broker-dealer, the Selling broker-dealer, not Equitable Advisors, determines the amount and type of compensation paid to the Selling broker-dealer's financial professional for the sale of the contract. Therefore, you should contact your financial professional for information about the compensation he or she receives and any related incentives, as described below.

Equitable Advisors may receive compensation, and, in turn, pay its financial professionals a portion of such fee, from third party investment advisors to whom its financial professionals refer customers for professional management of the assets within their contract.

Equitable Advisors financial professionals and managerial personnel may also receive other types of compensation including service fees, expense allowance payments and health and retirement benefits.

Equitable Advisors also pays its financial professionals, managerial personnel and Selling broker-dealers sales bonuses (based on selling certain products during specified periods) and persistency bonuses. Equitable Advisors may offer sales incentive programs to financial professionals and Selling broker-dealers who meet specified production levels for the sales of both the Company contracts and contracts offered by other companies. These incentives provide non-cash compensation such as stock options awards and/or stock appreciation rights, expense-paid trips, expense-paid education seminars and merchandise.

Differential compensation. In connection with the sale of the Company products, Equitable Advisors may pay its financial professionals and managerial personnel a greater percentage of contribution-based compensation and/or asset-based compensation for the sale of our contract than it pays for the sale of a contract or other financial product issued by a company other than us. Equitable Advisors may pay different compensation on the sale of the same product, based on such factors as distribution, group or sponsored arrangements, or based on older or newer versions, or series, of the same contract. Equitable Advisors also pay different levels of compensation based on different contract types. This practice is known as providing "differential compensation." Differential compensation may involve other forms of compensation to Equitable Advisors personnel. Certain components of the compensation paid to managerial personnel are based on whether the sales involve the Company contracts. Managers earn higher compensation (and credits toward awards and bonuses) if the financial professionals they manage sell a higher percentage of the Company contracts than products issued by other companies. Other forms of compensation provided to its financial professionals and/or managerial personnel include health and retirement benefits, expense reimbursements, marketing allowances and contribution-based payments, known as "overrides." For tax reasons, Equitable Advisors financial professionals qualify for health and retirement benefits based solely on their sales of the Company contracts and products sponsored by affiliates.

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The fact that Equitable Advisors financial professionals receive differential compensation and additional payments may provide an incentive for those financial professionals to recommend a Company contract over a contract or other financial product issued by a company not affiliated with the Company. However, under applicable rules of FINRA and other federal and state regulatory authorities, Equitable Advisors financial professionals may only recommend to you products that they reasonably believe are suitable for you and, for certain accounts depending on applicable rules, that are in your best interest, based on the facts that you have disclosed as to your other security holdings, financial situation and needs. In making any recommendation, financial professionals of Equitable Advisors may nonetheless face conflicts of interest because of the differences in compensation from one product category to another, and because of differences in compensation among products in the same category. For more information, contact your financial professional.

Equitable Distributors Compensation. The Company pays contribution-based and asset-based compensation (together "compensation") to Equitable Distributors. Contribution-based compensation is paid based on the Company contracts sold through Equitable Selling broker-dealers. Asset-based compensation is paid based on the aggregate account value of contracts sold through certain of Equitable Distributors' Selling broker-dealers. Contribution-based compensation will generally not exceed 12.0% of the total contributions made under the contracts. Equitable Distributors, in turn, pays the contribution-based compensation it receives on the sale of a contract to the Selling broker-dealer making the sale. In some instances, the Selling broker-dealer may elect to receive reduced contribution-based compensation on the sale of the contract in combination with annual asset-based compensation of up to 0.35% of the account value of the contract sold. If a Selling broker-dealer elects to receive reduced contribution-based compensation on a contract, the contribution-based compensation which the Company pays to Equitable Distributors will be reduced by the same amount, and the Company will pay Equitable Distributors asset-based compensation on the contract equal to the asset-based compensation which Equitable Distributors pays to the Selling broker-dealer. Total compensation paid to a Selling broker-dealer electing to receive both contribution-based and asset-based compensation could over time exceed the total compensation that would otherwise be paid on the basis of contributions alone. The contribution-based and asset-based compensation paid by Equitable Distributors varies among Selling broker-dealers.

The Selling broker-dealer, not Equitable Distributors, determines the amount and type of compensation paid to the Selling broker-dealer's financial professional for the sale of the contract. Therefore, you should contact your financial professional for information about the compensation he or she receives and any related incentives, such as differential compensation paid for various products.

The Company also pays Equitable Distributors compensation to cover its operating expenses and marketing services under the terms of the Company's distribution agreements with Equitable Distributors.

Additional payments by Equitable Distributors to Selling broker-dealers. Equitable Distributors may pay, out of its assets, certain Selling broker-dealers and other financial intermediaries additional compensation in recognition of services provided or expenses incurred. Equitable Distributors may also pay certain Selling broker-dealers or other financial intermediaries additional compensation for enhanced marketing opportunities and other services (commonly referred to as "marketing allowances"). Services for which such payments are made may include, but are not limited to, the preferred placement of the Company's products on a company and/or product list; sales personnel training; product training; business reporting; technological support; due diligence and related costs; advertising, marketing and related services; conference; and/or other support services, including some that may benefit the contract owner. Payments may be based on ongoing sales, on the aggregate account value attributable to contracts sold through a Selling broker-dealer or such payments may be a fixed amount. For certain selling broker-dealers, Equitable Distributors increases the marketing allowance as certain sales thresholds are met. Equitable Distributors may also make fixed payments to Selling broker-dealers, for example in connection with the initiation of a new relationship or the introduction of a new product.

Additionally, as an incentive for the financial professionals of Selling broker-dealers to promote the sale of the Company's products, Equitable Distributors may increase the sales compensation paid to the Selling broker-dealer for a period of time (commonly referred to as "compensation enhancements"). Equitable Distributors also has entered into agreements with certain selling broker-dealers in which the selling broker-dealer agrees to sell certain of our contracts exclusively.

These additional payments may serve as an incentive for Selling broker-dealers to promote the sale of the Company's contracts over contracts and other products issued by other companies. Not all Selling broker-dealers receive additional payments, and the payments vary among Selling broker-dealers. The list below includes the names of Selling broker-dealers that we are aware (as of December 31, 2025) received additional payments. These additional payments ranged from $107.81 to $10,223,322.39. The Company and its affiliates may also have other business relationships with Selling broker-dealers, which may provide an incentive for the Selling broker-dealers to promote the sale of the Company's contracts over contracts and other products issued by other companies. The list below includes any such Selling broker-dealer. For more information, ask your financial professional.

AAG Capital Inc., AE Financial Services, LLC, Allstate Financial Services, LLC, Ameriprise Financial Services, LLC, Aretec Group Inc., Ausdal Financial Partners, Inc., Cabot Lodge Securities, LLC, Cadaret, Grant & Co., Inc., Cambridge Investment Research, Centaurus Financial, Inc., Citigroup Global Markets, Inc., Citizens Investment Services, Commonwealth Financial Network, Copper Financial Network, LLC, CUSO Financial Services, L.P., DPL Financial Partners, Equity Services Inc., Farmers Financial Solution LLC,

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FIDX Markets LLC, First Horizon Advisors, Inc., Flourish Financial LLC, Geneos Wealth Management Inc., Gradient Securities, LLC, Grove Point Investments LLC, GWN Securities, Inc., Halo Securities LLC, Harbour Investments, Inc., Hornor Townsend & Kent, LLC, Independent Financial Group LLC, James T. Borello & Co., Janney Montgomery Scott LLC, J.W. Cole Financial, Inc., Kestra Investment Services LLC, Key Investment Services LLC, Kovack Securities Inc., Lincoln Investment Planning, Lion Street Financial LLC, LPL Financial Corporation, Madison Avenue Securities, LLC, MML Investors Services, LLC, Morgan Stanley Smith Barney, Mutual of Omaha Investor Services Inc., NEXT Financial Group, Inc., OneAmerica Securities Inc., Osaic Institutions, Inc., Osaic Wealth, Inc., Park Avenue Securities, LLC, PlanMember Securities Corp., PNC Investments, LLC, Primerica Financial Services, Inc., Principal Securities, Inc., Pruco Securities, LLC, Purshe Kaplan Sterling Investments, Inc., Raymond James & Associates Inc., RBC Capital Markets Corporation, RetireOne Investment Services, LLC, Santander Securities Corporation, SCF Securities, Inc., The Huntington Investment Company, The Leaders Group, Inc., Thrivent Investment Management Inc., UBS Financial Services Inc., U.S. Bancorp Advisors, LLC, U.S. Bancorp Investments, Inc., Valmark Securities Inc., Wells Fargo Advisors, LLC, Western International Securities, Inc., World Equity Goup, Inc.

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Appendix: Investment options available under the contract

(a) Variable investment options

The following is a list of Portfolio Companies available under the contract. More information about the Portfolio Companies is available in the prospectuses for the Portfolio Companies, which may be amended from time to time and can be found online at www.equitable.com/ICSR#EQH146649. You can request this information at no cost by calling (877) 522-5035 or by sending an email request to EquitableFunds@dfinsolutions.com.

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

#### Affiliated Portfolio Companies:

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; 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)** |
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Specialty | 1290 VT Convertible Securities — Equitable Investment Management Group, LLC ("EIMG"); *SSGA Funds Management, Inc.* | 0.90% | 15.79% | 2.91% | 8.89% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT Equity Income — EIMG; *Barrow, Hanley, Mewhinney & Strauss, LLC d/b/a Barrow Hanley Global Investors* | 0.95% | 13.04% | 11.25% | 8.85% |
| &nbsp;&nbsp;&nbsp;Specialty | 1290 VT GAMCO Mergers & Acquisitions — EIMG; *GAMCO Asset Management, Inc.* | 1.29% | 15.91% | 7.70% | 5.38% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT GAMCO Small Company Value — EIMG; *GAMCO Asset Management, Inc.* | 1.05% | 12.82% | 11.24% | 10.77% |
| &nbsp;&nbsp;&nbsp;Fixed Income | 1290 VT High Yield Bond — EIMG; *AXA Investment Managers US Inc., Post Advisory Group, LLC* | 1.02% | 7.54% | 3.92% | 5.41% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT Small Cap Value — EIMG; *BlackRock Investment Management, LLC, Horizon Kinetics Asset Management LLC* | 1.23% | 6.11% | 13.44% | 11.19% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT SmartBeta Equity ESG — EIMG; *AXA Investment Managers US Inc.* | 1.10% | 13.95% | 10.21% | 10.74% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT Socially Responsible — EIMG; *BlackRock Investment Management, LLC* | 0.90% | 17.23% | 13.04% | 13.83% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/2000 Managed Volatility† — EIMG; *AllianceBernstein L.P., BlackRock Investment Management, LLC* | 0.84% | 9.32% | 4.40% | 8.33% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/400 Managed Volatility† — EIMG; *AllianceBernstein L.P., BlackRock Investment Management, LLC* | 0.85% | 3.31% | 7.06% | 9.21% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/500 Managed Volatility† — EIMG; *AllianceBernstein L.P., BlackRock Investment Management, LLC* | 0.80% | 13.33% | 12.43% | 13.15% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/AB Dynamic Moderate GrowthΔ — EIMG; *AllianceBernstein L.P.* | 1.13% | 13.46% | 6.31% | 6.12% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/AB Small Cap Growth — EIMG; *AllianceBernstein L.P.* | 0.92% | 9.21% | 3.43% | 10.10% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Aggressive Allocation† — EIMG | 1.15% | 12.97% | 7.79% | 9.47% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Aggressive Growth Strategy† — EIMG | 1.01% | 12.17% | 7.61% | 9.04% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/All Asset Growth Allocation — EIMG | 1.25% | 17.18% | 7.12% | 8.28% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/American Century Mid Cap Value — EIMG; *American Century Investment Management, Inc*. | 1.00% | 8.72% | 8.64% |  |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Balanced Strategy† — EIMG | 0.97% | 10.05% | 4.68% | 6.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Capital Group Research — EIMG; *Capital International, Inc.* | 0.95% | 19.83% | 13.80% | 15.00% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/ClearBridge Large Cap Growth ESG — EIMG; *ClearBridge Investments, LLC* | 1.00% | 7.69% | 10.47% | 13.63% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/ClearBridge Select Equity Managed Volatility† — EIMG; *BlackRock Investment Management, LLC, ClearBridge Investments, LLC* | 1.06% | 7.66% | 8.42% | 12.21% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Common Stock Index — EIMG; *AllianceBernstein L.P.* | 0.67% | 16.30% | 12.50% | 13.54% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative Allocation† — EIMG | 1.00% | 7.48% | 1.74% | 3.11% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative Growth Strategy† — EIMG | 0.97% | 9.32% | 3.76% | 5.10% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative Strategy† — EIMG | 0.95% | 7.86% | 1.93% | 3.12% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative-Plus Allocation† — EIMG | 1.09% | 9.06% | 3.38% | 4.94% |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; 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)** |
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Core Bond Index(1) — EIMG; *SSGA Funds Management, Inc.* | 0.62% | 6.43% | 0.35% | 1.70% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Core Plus Bond — EIMG; *Brandywine Global Investment Management, LLC, Loomis, Sayles & Company, L.P.* | 0.93% | 8.53% | -0.74% | 2.16% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Emerging Markets Equity PLUS — EIMG; AllianceBernstein L.P., EARNEST Partners, LLC | 1.20% | 33.46% | 4.64% | 7.73% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Equity 500 Index — EIMG; *AllianceBernstein L.P.* | 0.53% | 17.24% | 13.79% | 14.16% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Fidelity Institutional AM® Large Cap — EIMG; *FIAM LLC* | 0.87% | 18.34% | 13.86% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Franklin Small Cap Value Managed Volatility† — EIMG; *BlackRock Investment Management, LLC, Franklin Mutual Advisers, LLC* | 1.05% | 7.06% | 6.11% | 8.71% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Global Equity Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 1.08% | 19.14% | 8.33% | 9.47% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Goldman Sachs Mid Cap Value — EIMG; *Goldman Sachs Asset Management L.P.* | 1.09% | 9.22% | 9.66% |  |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Intermediate Government Bond<sup>(1)</sup> — EIMG; *SSGA Funds Management, Inc.* | 0.62% | 5.51% | 0.30% | 1.14% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Core Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 1.06% | 26.12% | 7.52% | 7.48% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Equity Index — EIMG; *AllianceBernstein L.P.* | 0.72% | 31.53% | 9.91% | 8.07% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Managed Volatility† — EIMG; *AllianceBernstein L.P., BlackRock Investment Management, LLC* | 0.86% | 25.90% | 7.28% | 6.92% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Value Managed Volatility† — EIMG; *BlackRock Investment Management, LLC, Harris Associates LP* | 1.04% | 26.66% | 7.75% | 6.77% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Invesco Comstock — EIMG; *Invesco Advisers, Inc.* | 1.00% | 16.93% | 14.99% | 11.71% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Invesco Global — EIMG; *Invesco Advisers, Inc.* | 1.10% | 15.40% | 6.95% | 10.59% |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/Invesco Global Real Assets — EIMG; *Invesco Advisers, Inc.* | 1.16% | 15.93% | 7.11% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Janus Enterprise — EIMG; *Janus Henderson Investors US LLC* | 1.04% | 8.05% | 7.06% | 10.61% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/JPMorgan Growth Stock — EIMG; *J.P. Morgan Investment Management Inc.* | 0.96% | 14.76% | 9.43% | 14.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/JPMorgan Value Opportunities — EIMG; *J.P. Morgan Investment Management Inc.* | 0.95% | 15.40% | 12.77% | 12.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Core Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 0.88% | 10.88% | 12.03% | 12.83% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Growth Index — EIMG; *AllianceBernstein L.P.* | 0.71% | 17.74% | 14.51% | 17.26% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Growth Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 0.87% | 11.06% | 11.64% | 15.01% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Value Index — EIMG; *AllianceBernstein L.P.* | 0.74% | 15.04% | 10.52% | 9.77% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Value Managed Volatility† — EIMG; *AllianceBernstein L.P.* | 0.86% | 10.62% | 9.69% | 9.56% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Lazard Emerging Markets Equity — EIMG; *Lazard Asset Management LLC* | 1.35% | 42.06% | 10.84% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Loomis Sayles Growth — EIMG; *Loomis, Sayles & Company, L.P.* | 1.03% | 13.08% | 12.72% | 15.87% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/MFS International Growth — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.10% | 20.90% | 6.90% | 9.61% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/MFS International Intrinsic Value — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.15% | 32.95% | 6.99% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/MFS Mid Cap Focused Growth — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.10% | 5.60% | 5.09% |  |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/MFS Technology — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.10% | 16.24% | 12.06% |  |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/MFS Utilities Series — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.05% | 14.65% | 7.33% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Mid Cap Index — EIMG; *AllianceBernstein L.P.* | 0.64% | 6.80% | 8.42% | 9.99% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Mid Cap Value Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 0.97% | 4.98% | 7.62% | 8.20% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Moderate Allocation† — EIMG | 1.08% | 10.20% | 4.12% | 5.77% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Moderate Growth Strategy† — EIMG | 0.98% | 10.83% | 5.67% | 7.08% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Moderate-Plus Allocation† — EIMG | 1.11% | 11.50% | 5.88% | 7.67% |

---

#### 99

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---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; 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)** |
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Cash/Cash Equivalent | EQ/Money Market\* — EIMG; *Dreyfus, a division of Mellon Investments Corporation* | 0.67% | 3.66% | 2.79% | 1.73% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Morgan Stanley Small Cap Growth — EIMG; *BlackRock Investment Management, LLC, Morgan Stanley Investment Management, Inc.* | 1.15% | 7.39% | -0.01% | 12.95% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/PIMCO Global Real Return — EIMG; *Pacific Investment Management Company LLC* | 2.74% | 5.52% | -0.90% | 2.48% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/PIMCO Ultra Short Bond — EIMG; *Pacific Investment Management Company LLC* | 0.80% | 4.47% | 2.93% | 2.32% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Quality Bond PLUS — EIMG; *AllianceBernstein L.P., Pacific Investment Management Company LLC* | 0.83% | 6.29% | -0.17% | 1.31% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Small Company Index — EIMG; *AllianceBernstein L.P.* | 0.63% | 12.57% | 6.16% | 9.44% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Value Equity — EIMG; *Aristotle Capital Management, LLC* | 0.91% | 11.01% | 8.65% | 8.47% |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/Wellington Energy — EIMG; *Wellington Management Company LLP* | 1.19% | 12.17% | 17.90% |  |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Equitable Conservative Growth MF/ETF Portfolio — EIMG | 1.10% | 12.03% | 4.95% | 6.85% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Equitable Growth MF/ETF — EIMG | 1.15% | 14.37% |  |  |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Equitable Moderate Growth MF/ETF — EIMG | 1.10% | 13.43% |  |  |
| &nbsp;&nbsp;&nbsp;Equity | Multimanager Aggressive Equity — EIMG; *AllianceBernstein L.P.* | 0.99% | 16.32% | 11.47% | 15.67% |
| &nbsp;&nbsp;&nbsp;Fixed Income | Multimanager Core Bond(1) — EIMG; *BlackRock Financial Management, Inc., DoubleLine Capital LP, Pacific Investment Management Company LLC, SSGA Funds Management, Inc.* | 0.93% | 7.11% | -0.27% | 1.72% |
| &nbsp;&nbsp;&nbsp;Specialty | Multimanager Technology — EIMG; *AllianceBernstein L.P., FIAM LLC, Wellington Management Company LLP* | 1.23% | 25.87% | 12.46% | 19.41% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2015 Allocation — EIMG | 1.10% | 9.41% | 2.84% | 5.08% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2025 Allocation — EIMG | 1.10% | 13.12% | 5.57% | 7.41% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2035 Allocation — EIMG | 1.05% | 15.70% | 7.50% | 8.95% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2045 Allocation — EIMG | 1.03% | 16.81% | 8.58% | 9.86% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2055 Allocation — EIMG | 1.10% | 17.90% | 9.51% | 10.81% |

---

<sup>^</sup> This Portfolio's annual expenses reflect temporary fee reductions.

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| | |
|:---|:---|
| Δ | Certain other affiliated Portfolios, as well as unaffiliated Portfolios, may utilize volatility management techniques (including Fund of Fund Portfolios that invest in other Portfolios that utilize volatility management techniques) that differ from the EQ volatility management strategy. Affiliated Portfolios that utilize these volatility management techniques are identified in the chart by a "Δ<br>". Any such unaffiliated Portfolio is not identified in the chart. See "Portfolios of the Trusts" for more information regarding volatility management.  |

---

† EQ Managed Volatility Portfolios that include the EQ volatility management strategy as part of their investment objective and/or principal investment strategy, and the EQ/affiliated Fund of Fund Portfolios that invest in Portfolios that use the EQ volatility management strategy, are identified in the chart by a "†". See "Portfolios of the Trusts" for more information regarding volatility management.

<sup>\*</sup> The Portfolio operates as a "government money market fund." The Portfolio will invest at least 99.5% of its total assets in U.S. government securities, cash, and/or repurchase agreements that are fully collateralized by U.S. government securities or cash. 

<sup>(1)</sup> Effective on or about June 29, 2026, and subject to shareholder approval, SSGA Funds Management, Inc. will be replaced as a sub-adviser to the Portfolio (or an allocated portion thereof) with AllianceBernstein L.P.

#### Unaffiliated Portfolio Companies:

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; 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)** |
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Fixed Income | American Funds Insurance Series® The Bond Fund of America® — Capital Research and Management Company | 0.72% | 6.98% | -0.38% | 2.11% |
| &nbsp;&nbsp;&nbsp;Fixed Income | Fidelity® VIP Investment Grade Bond Portfolio — Fidelity Management and Research Company (FMR) | 0.62% | 6.93% | -0.21% | 2.45% |
| &nbsp;&nbsp;&nbsp;Equity | MFS® Massachusetts Investors Growth Stock Portfolio — Massachusetts Financial Services Company | 0.97% | 9.61% | 9.74% | 13.98% |
| &nbsp;&nbsp;&nbsp;Fixed Income | Nomura VIP High Income Series — Delaware Management Company; *Nomura Corporate Research and Asset Management Inc.* | 0.97% | 7.17% | 3.73% | 5.56% |
| &nbsp;&nbsp;&nbsp;Specialty | VanEck VIP Global Resources Fund — Van Eck Associates Corporation | 1.32% | 36.17% | 10.24% | 8.06% |

---

<sup>^</sup> This Portfolio's annual expenses reflect temporary fee reductions.

#### 100

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Investment Options: The following are Investment Options A and B, as referred to in the "Selecting your investment method" section in "Purchasing the contract" in this prospectus.

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| | |
|:---|:---|
| Investments Options A | Investments Options A |
| Guaranteed Interest Option | Guaranteed Interest Option |
| 1290 VT Equity Income | EQ/Invesco Global |
| 1290 VT GAMCO Mergers & Acquisitions | EQ/Invesco Global Real Assets |
| 1290 VT GAMCO Small Company Value | EQ/Janus Enterprise |
| 1290 VT Small Cap Value | EQ/JPMorgan Value Opportunities |
| 1290 VT SmartBeta Equity ESG | EQ/Large Cap Core Managed Volatility |
| 1290 VT Socially Responsible | EQ/Large Cap Growth Index |
| EQ/2000 Managed Volatility | EQ/Large Cap Growth Managed Volatility |
| EQ/400 Managed Volatility | EQ/Large Cap Value Index |
| EQ/500 Managed Volatility | EQ/Large Cap Value Managed Volatility |
| EQ/AB Dynamic Moderate Growth | EQ/Lazard Emerging Markets Equity |
| EQ/AB Small Cap Growth | EQ/Loomis Sayles Growth |
| EQ/Aggressive Growth Strategy | EQ/MFS International Growth |
| EQ/All Asset Growth Allocation | EQ/MFS International Intrinsic Value |
| EQ/American Century Mid Cap Value | EQ/MFS Mid Cap Focused Growth |
| EQ/Balanced Strategy | EQ/MFS Technology |
| EQ/Capital Group Research | EQ/MFS Utilities Series |
| EQ/ClearBridge Large Cap Growth ESG | EQ/Mid Cap Index |
| EQ/ClearBridge Select Equity Managed Volatility | EQ/Mid Cap Value Managed Volatility |
| EQ/Common Stock Index | EQ/Moderate Growth Strategy |
| EQ/Conservative Growth Strategy | EQ/Morgan Stanley Small Cap Growth |
| EQ/Conservative Strategy | EQ/Small Company Index |
| EQ/Emerging Markets Equity PLUS | EQ/T. Rowe Price Growth Stock |
| EQ/Equity 500 Index | EQ/Value Equity |
| EQ/Fidelity Institutional AM® Large Cap | EQ/Wellington Energy |
| EQ/Franklin Small Cap Value Managed Volatility | Equitable Conservative Growth MF/ETF |
| EQ/Global Equity Managed Volatility | Equitable Growth MF/ETF |
| EQ/Goldman Sachs Mid Cap Value | Equitable Moderate Growth MF/ETF |
| EQ/International Core Managed Volatility | MFS® Massachusetts Investors Growth Stock Portfolio |
| EQ/International Equity Index | Multimanager Aggressive Equity |
| EQ/International Managed Volatility | Multimanager Technology |
| EQ/International Value Managed Volatility | VanEck VIP Global Resources Fund |
| EQ/Invesco Comstock |  |

---

---

| | |
|:---|:---|
| Investments Options B | Investments Options B |
| 1290 VT Convertible Securities | EQ/PIMCO Global Real Return |
| 1290 VT High Yield Bond | EQ/PIMCO Ultra Short Bond |
| American Funds Insurance Series® The Bond Fund of America® | EQ/Quality Bond PLUS |
| EQ/Core Bond Index | Fidelity® VIP Investment Grade Bond Portfolio |
| EQ/Intermediate Government Bond | Multimanager Core Bond |
| EQ/Money Market | Nomura VIP High Income Series |

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#### 101

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(b) Index-Linked Options

The following is a list of Segments of the Structured Investment Option (SIO) currently available under the contract. We may change the features of the Segments listed below (including the Index and current limits on Index gains and losses), offer new Segments, and terminate existing Segments. We will provide you with written notice before making any changes other than changes to current limits on Index gains. Information about current limits on Index gains is available at https://equitable.com/equivestsio. See "Structured Investment Option" in "Purchasing the contract" for additional information about the Indices, the Segment Rate of Return calculation methods, and the operation of the Segment Buffer and Performance Cap Rate.

**Note: If amounts are removed from a Segment of the SIO before the Segment Maturity Date, we will apply a Contract adjustment based on the Segment Interim Value. This may result in a significant reduction in your account value that could exceed any protection from Index loss that would be in place if you held the option until the Segment Maturity Date.** 

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Index<sup>1</sup> | Type of Index | Segment Duration | **Segment Rate of**<br>**Return Calculation**<br>**Method** | Current Limit on Index<br>Loss (if held until Segment<br>Maturity Date) | Minimum Limit on Index<br>Gain for the life of the<br>Segment Type<br>(Performance Cap<br>Rate) |
| S&P 500 Price Return Index | Market Index | 1 year | Standard | -10% Segment Buffer | 4%<sup>2</sup> |
| S&P 500 Price Return Index | Market Index | 3 year | Standard | -20% Segment Buffer | 12% |
| S&P 500 Price Return Index | Market Index | 5 year | Standard | -20% Segment Buffer | 20% |
| Russell 2000® Price Return Index | Market Index | 1 year | Standard | -10% Segment Buffer | 4%<sup>2</sup> |
| Russell 2000® Price Return Index | Market Index | 3 year | Standard | -20% Segment Buffer | 12% |
| Russell 2000® Price Return Index | Market Index | 5 year | Standard | -20% Segment Buffer | 20% |
| MSCI EAFE Price Return Index | Market Index | 1 year | Standard | -10% Segment Buffer | 4%<sup>2</sup> |

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| | |
|:---|:---|
| 1 | Each reference Index is a "price return index," not a "total return index," and therefore does not reflect dividends paid on the securities composing the Index. This will reduce the Index return and cause the Index to underperform a direct investment in the securities composing the Index.  |

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| | |
|:---|:---|
| 2 | 5% in the State of New York.  |

---

We may change the Indices and/or Segment Options, but we will always offer a Segment Option with a Segment Buffer that protects the first 10% of loss. In the future, we may offer other Segment Options that do not provide any downside protection which would mean there is a risk of loss of the entire amount invested. Our minimum Performance Cap Rate for 5 year Standard Segment Types is 20% (12% for 3 year Segments and 4% for 1 year Segments). We will not open a Segment with a Performance Cap Rate below the applicable minimum rate. See Appendix: "State contract availability and/or variations of certain features and benefits" for more information on state variations.

(c) Fixed investment options

The following is a list of Fixed investment options currently available under the contract. We may change the features of the Fixed investment options listed below, offer new Fixed investment options, and terminate existing Fixed investment options. We will provide you with written notice before doing so.

**Note: If amounts are removed from a Fixed investment option before the end of its term, we may apply a market value adjustment. This may result in a significant reduction in your account value.** 

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| | | |
|:---|:---|:---|
| Name | Term | Minimum Guaranteed Rate of Interest |
| Guaranteed Interest Option | N/A | 1.0% |
| Fixed Maturity Options | 1 year to 10 years | 3.0% |
| Dollar Cost Averaging | N/A | N/A |

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For more information, please see "Fixed Maturity Options" under "Purchasing the Contract" and "Market Value Adjustment" under "Charges, Fees, and Adjustments" in this prospectus.

#### 102

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Appendix: State contract availability and/or variations of certain features and benefits

States where certain EQUI-VEST® Employer-Sponsored Retirement Plans features and/or benefits are not available or vary:

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| | | | |
|:---|:---|:---|:---|
| State | Features and benefits | Contract type/Series/<br>Effective Date | Availability or variation |
| California | See "Your right to cancel within a certain number of days" in "Purchasing the contract" |  | If you reside in the state of California and you are age 60 or older at the time the contract is issued, you may return your variable annuity contract within 30 days from the date that you receive it and receive a refund as described below. |
|  |  |  | If you allocate your entire initial contribution to the EQ/Money Market option (and/or guaranteed interest option), the amount of your refund will be equal to your contribution less interest, unless you make a transfer, in which case the amount of your refund will be equal to your account value on the date we receive your request to cancel at our processing office. This amount could be less than your initial contribution. If you allocate any portion of your initial contribution to the variable investment options (other than the EQ/Money Market option) and/or fixed maturity options, your refund will be equal to your account value on the date we receive your request to cancel at our processing office. |
| Connecticut | See "Withdrawal charge" in "Fees and charges" under "EQUI-VEST® at a glance — key features;" and in "Charges under the contract" under "Charges, expenses, and adjustments" | The changes apply to contracts issued on or after the dates indicated for the contract types indicated as follows: | The withdrawal charge percentage that applies depends on the contract year in which the withdrawal is made, according to the following table: |

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| | | |
|:---|:---|:---|
| EDC — June 20, 2003 TSA, and Annuitant owned HR-10 contract series 200 — June 14, 2004 | Contract Year(s) | Charge |
| EDC — June 20, 2003 TSA, and Annuitant owned HR-10 contract series 200 — June 14, 2004 | 1 through 5 | 6%<sup>(1)</sup> |
| EDC — June 20, 2003 TSA, and Annuitant owned HR-10 contract series 200 — June 14, 2004 | 6 | 5 |
| EDC — June 20, 2003 TSA, and Annuitant owned HR-10 contract series 200 — June 14, 2004 | 7 | 4 |
| EDC — June 20, 2003 TSA, and Annuitant owned HR-10 contract series 200 — June 14, 2004 | 8 | 3 |
|  | 9 | 2 |
|  | 10 | 1 |
|  | 11 and later | 0 |

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| | |
|:---|:---|
|  | (1) This percentage may be reduced at older ages for certain contract series. Your financial professional can provide further details about the contract series you own. |
| SIMPLE IRA contract series 400 — March 3, 2004 SEP and SARSEP contract series 300 and Trusteed contracts series 200 — June 14, 2004 | The amount of the withdrawal charge we deduct is equal to 6% of contributions withdrawn that exceed the 10% free withdrawal amount, that were made in the current and four prior contract years and 5% of contributions with-drawn that were made in the contract year immediately preceding the four prior contract years. |

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#### 103

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| | | | |
|:---|:---|:---|:---|
| State | Features and benefits | Contract type/Series/<br>Effective Date | Availability or variation |
| Florida | See "Your right to cancel within a certain number of days" in "Purchasing the contract" | Keogh Series 200, SEP and SARSEP IRA Contract Series 300 and SIMPLE IRA Series 400. | If you reside in the state of Florida, you may cancel your variable annuity contract and return it to us within 21 days from the date that you receive it. You will receive an unconditional refund equal to the greater of the cash surrender value provided in the annuity contract, plus any fees or charges deducted from the contributions or imposed under the contract, or a refund of all contributions paid. |
|  | See "Withdrawal charge" in "Charges, expenses, and adjustments" |  | If you are age 65 or older at the time your contract is issued, the applicable withdrawal charge will not exceed 10% of the amount withdrawn. In addition, no charge will apply after the end of the 10th contract year or 10 years after a contribution is made, whichever is later. |
| Illinois | For SEP and SARSEP IRA Contract Series 300 and SIMPLE IRA Contract Series 400 issued on or after September 24, 2007: | For SEP and SARSEP IRA Contract Series 300 and SIMPLE IRA Contract Series 400 issued on or after September 24, 2007: | For SEP and SARSEP IRA Contract Series 300 and SIMPLE IRA Contract Series 400 issued on or after September 24, 2007: |
|  | See "Withdrawal charge for series 300 and 400 contracts" under "Charges, expenses, and adjustments" | The change applies to SEP and SARSEP IRA contract series 300 and to SIMPLE IRA contract series 400. | The amount of the withdrawal charge we deduct is equal to 6% of contributions withdrawn that exceed the 10% free withdrawal amount, that were made in the current and four prior contract years and 5% of contributions withdrawn that were made in the contract year immediately preceding the four prior contract years. |
| New Hampshire | See "Segment Type" in "Segment Investment Option" under "Description of the Structured Investment Option" |  | 3-year and 5-year Segments are not available. |
| Massachusetts | See "Disability, terminal illness or confinement to nursing home" in "Charges under the contracts" under "Charges, expenses, and adjustments" | The change applies to SEP, SARSEP IRA series 300, SIMPLE IRA series 400 contracts issued on or after November 27, 2006. | The disability, terminal illness or confinement to a nursing home withdrawal charge waiver is not available. |
| New York | See "Fixed maturity options" in "What are your investment options under the contract" under "Purchasing the contract" | Series 100 contracts | Fixed maturity options are not available. |
|  | See "Selecting an annuity payout option" in "Your annuity payout option" under "Accessing your money" | For HR-10 and Corporate Trusteed series 100, SEP IRA series 300 and SIMPLE IRA series 400 contracts | For contracts issued before January 1, 2023:<br>(1) The amount applied to provide the annuity benefit will be: (a) the account value for any life annuity form or (b) the cash value for any period certain annuity form except that, if the period certain is more than five years, the amount applied will be no less than 95% of the account value.<br>For contracts issued on or after January 1, 2023:<br>The amount applied to provide the annuity benefit will be the account value for any life annuity form |
|  | <br>See "Charges, expenses, and adjustments" | <br>For Corporate Trusteed series 100 and 200 contracts<br>Series 300 and 400 contracts | <br>For contracts issued after November 10, 2023, Withdrawal Charges will be deducted from the Investment Options from which each withdrawal is made in proportion to the amount being withdrawn from each Investment Option. A Withdrawal Charge will be imposed as a percentage of each Contribution made to the extent that a withdrawal exceeds the Free Withdrawal Amount or, if the Contract is surrendered to receive the Cash Value. We determine the withdrawal Charge separately for each Contribution in accordance |

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#### 104

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| | | | | |
|:---|:---|:---|:---|:---|
| State | Features and benefits | Contract type/Series/<br>Effective Date | Availability or variation | Availability or variation |
|  |  |  | with the table below. | with the table below. |
|  |  |  | Contract Year | Percentage of Contributions |
|  |  |  | 1 | 5.00% |
|  |  |  | 2 | 5.00% |
|  |  |  | 3 | 5.00% |
|  |  |  | 4 | 5.00% |
|  |  |  | 5 | 5.00% |
|  |  |  | 6 | 4.00% |
|  |  |  | The applicable Withdrawal Charge percentage is determined by the Contract Year in which the withdrawal is made or the Certificate is surrendered, beginning with ''Contract Year 1'' with respect to each Contribution withdrawn or surrendered. For purposes of the table, for each Contribution, the Contract Year in which we receive that Contribution is ''Contract Year 1."<br>The minimum Performance Cap Rate for 1 year Standard Segment Types is 5% in New York. | The applicable Withdrawal Charge percentage is determined by the Contract Year in which the withdrawal is made or the Certificate is surrendered, beginning with ''Contract Year 1'' with respect to each Contribution withdrawn or surrendered. For purposes of the table, for each Contribution, the Contract Year in which we receive that Contribution is ''Contract Year 1."<br>The minimum Performance Cap Rate for 1 year Standard Segment Types is 5% in New York. |
| Pennsylvania | See "Fixed maturity options" in "What are your investment options under the contract" under "Purchasing the contract" | Series 100, 200 and 300 contracts | Fixed maturity options are not available. | Fixed maturity options are not available. |
|  | See "Loans under TSA, governmental employer EDC and Corporate Trusteed contracts" in "Accessing your money" | EDC 457 Contracts | Taking a loan in excess of the Internal Revenue Code limits may result in adverse tax consequences. Please consult your tax adviser before taking a loan that exceeds the Internal Revenue Code limits. | Taking a loan in excess of the Internal Revenue Code limits may result in adverse tax consequences. Please consult your tax adviser before taking a loan that exceeds the Internal Revenue Code limits. |

---

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| | | | | |
|:---|:---|:---|:---|:---|
| State | Features and benefits | Contract type/Series/<br>Effective Date | Availability or variation | Availability or variation |
| Texas | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 6% of the amount withdrawn, generally declining for the first through 12th contract years; | 6% of the amount withdrawn, generally declining for the first through 12th contract years; |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | Contract year(s) | Charge |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 1 | 6.00% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 2 | 5.75% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 3 | 5.50% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 4 | 5.25% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 5 | 5.00% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 6 | 4.75% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 7 | 4.50% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 8 | 4.25% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 9 | 4.00% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 10 | 3.00% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 11 | 1.00% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 12 | 1.00% |
|  | See "Withdrawal Charge" in "Charges under the contracts" under "Charges, expenses, and adjustments." |  | 13 and later | 0.00% |
|  |  |  | The total of all withdrawal charges may not exceed 8% of all contributions made during a specified period before the withdrawal is made. | The total of all withdrawal charges may not exceed 8% of all contributions made during a specified period before the withdrawal is made. |

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| | | | | |
|:---|:---|:---|:---|:---|
| State | Features and benefits | Contract type/Series/<br>Effective Date | Availability or variation | Availability or variation |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | Withdrawal charge. The withdrawal charge schedule for the Modified TSA Agreement is as follows: | Withdrawal charge. The withdrawal charge schedule for the Modified TSA Agreement is as follows: |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | Contract Year(s) | Withdrawal Charge |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | 1 through 5 | 6% |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | 6 | 5% |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | 7 | 4% |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | 8 | 3% |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | 9 | 2% |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | 10 | 1% |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | 11 and later | 0% |
| **Utah** | See "Withdrawal charge for series 100 and 200 contracts" under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges, expenses, and adjustments" | The change applies to participants in the modified version of the EQUI-VEST® Series 200 TSA, TSA University, HR-10 and EDC contracts (the "Modified TSA Agreement") in qualifying retirement programs of certain nonprofit healthcare organizations. | The total of all withdrawal charges assessed will not exceed 6% of all contributions made during the current contract year and the nine contract years before the withdrawal is made. | The total of all withdrawal charges assessed will not exceed 6% of all contributions made during the current contract year and the nine contract years before the withdrawal is made. |
|  | See "Withdrawal charge" in "Withdrawal charge for series 300 and 400 contracts" under "Charges, expenses, and adjustments" | The change applies to SIMPLE IRA contract series 400 issued on or after November 27, 2006.<br>This change applies to SEP and SARSEP contract series 300 issued on or after<br>August 25, 2008. | The amount of the withdrawal charge we deduct is equal to 6% of contributions withdrawn that exceed the 10% free withdrawal amount, that were made in the current and four prior contracts years and 5% of contributions withdrawn that were made in the contract year immediately preceding the four prior contract years. | The amount of the withdrawal charge we deduct is equal to 6% of contributions withdrawn that exceed the 10% free withdrawal amount, that were made in the current and four prior contracts years and 5% of contributions withdrawn that were made in the contract year immediately preceding the four prior contract years. |
| Vermont | See "Loans under TSA, governmental employer EDC and Corporate Trusteed contracts" in "Accessing your money" |  | Taking a loan in excess of Internal Revenue Code limits may result in adverse tax consequences. Please consult your tax adviser before taking a loan that exceeds the Internal Revenue Code limits. | Taking a loan in excess of Internal Revenue Code limits may result in adverse tax consequences. Please consult your tax adviser before taking a loan that exceeds the Internal Revenue Code limits. |
| Washington |  | The changes apply to contracts issued on or after August 13, 2001 |  |  |
|  | Fixed Maturity Options | All contract types and<br>series | Not available | Not available |
|  | See "Annual administrative charge" in the Fee table under "Charges, expenses, and adjustments" | All contract types and<br>series | This charge is deducted pro rata from the variable investment options. If your account value is allocated 100% to the guaranteed interest option, the charge will be waived. | This charge is deducted pro rata from the variable investment options. If your account value is allocated 100% to the guaranteed interest option, the charge will be waived. |
|  | See "Definitions of key terms" | Trusteed contracts | Not available | Not available |
|  | See "Withdrawal charge" in "Charges under the contracts" under "Charges, expenses, and adjustments" | SIMPLE IRA contract series 400 | In the case of terminations or surrenders, we will pay you the greater of (i) the cash value or (ii) the free withdrawal amount plus 94% of the remaining account value. For issue ages 60 and older, the percentage is 95% of the remaining account value in the 5th contract year and later; and for issue ages under 60, the percentage is 94.5% of the remaining account value in the 6th contract year and later. | In the case of terminations or surrenders, we will pay you the greater of (i) the cash value or (ii) the free withdrawal amount plus 94% of the remaining account value. For issue ages 60 and older, the percentage is 95% of the remaining account value in the 5th contract year and later; and for issue ages under 60, the percentage is 94.5% of the remaining account value in the 6th contract year and later. |
|  | Withdrawal charge waiver |  | For SIMPLE IRA, the withdrawal charge is waived after five contract years and the annuitant is at least 59<sup>1</sup>⁄2. | For SIMPLE IRA, the withdrawal charge is waived after five contract years and the annuitant is at least 59<sup>1</sup>⁄2. |

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Appendix: Segment Maturity Value Calculation Examples

The following examples illustrate how we calculate and credit interest under each Segment Rate of Return calculation method assuming hypothetical Index returns and hypothetical limits on Index gains and losses. The example assume no withdrawals.

The following examples illustrate how we calculate and credit interest under each Index crediting methodology assuming hypothetical Index returns and hypothetical limits on Index gains and losses. The examples assume no withdrawals.

For example, assume that you invest $1,000 in the S&P 500 Price Return Index, one year Segment with a -10% Segment Buffer, we set the Performance Cap Rate for that Segment at 7%, and you make no withdrawal from the Segment. If the S&P 500 Price Return Index performance rate is 10% on the Segment Maturity Date, you will receive a 7% Segment Rate of Return, and your Segment Maturity Value would be $1,070. We reach that amount as follows:

• The Index Performance Rate (10%) is greater than the Performance Cap Rate (7%), so the Segment Rate of Return (7%) is equal to the Performance Cap Rate.

• The Segment Return Amount ($70) is equal to the product of the Segment Investment ($1,000) multiplied by the Segment Rate of Return (7%).

• The Segment Maturity Value ($1,070) is equal to the Segment Investment ($1,000) plus the Segment Return Amount ($70).

If the S&P 500 Price Return Index is only 5% higher on the Segment Maturity Date than on the Segment Start Date, then you will receive a 5% Segment Rate of Return, and your Segment Maturity Value would be $1,050. We reach that amount as follows:

• The Index Performance Rate (5%) is less than the Performance Cap Rate (7%), so the Segment Rate of Return (5%) is equal to the Index Performance Rate.

• The Segment Return Amount ($50) is equal to the product of the Segment Investment ($1,000) multiplied by the Segment Rate of Return (5%).

• The Segment Maturity Value ($1,050) is equal to the Segment Investment ($1,000) plus the Segment Return Amount ($50).

If the S&P 500 Price Return Index is -10% lower on the Segment Maturity Date than on the Segment Start Date, then you will receive a 0% Segment Rate of Return, and your Segment Maturity Value would be $1,000. We reach that amount as follows:

• The Index Performance Rate is -10% and the Segment Buffer absorbs the first -10% of negative performance, so the Segment Rate of Return is 0%.

• The Segment Return Amount ($0) is equal to the product of the Segment Investment ($1,000) multiplied by the Segment Rate of Return (0%).

• The Segment Maturity Value ($1,000) is equal to the Segment Investment ($1,000) plus the Segment Return Amount ($0).

If the S&P 500 Price Return Index is -20% lower on the Segment Maturity Date than on the Segment Start Date, then you will receive a -10% Segment Rate of Return, and your Segment Maturity Value would be $900. We reach that amount as follows:

• The Index Performance Rate is -20% and the Segment Buffer absorbs the first -10% of negative performance, so the Segment Rate of Return is -10%.

• The Segment Return Amount (-$100) is equal to the product of the Segment Investment ($1,000) multiplied by the Segment Rate of Return (-10%).

• The Segment Maturity Value ($900) is equal to the Segment Investment ($1,000) plus the Segment Return Amount (-$100).

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Appendix: Index Publishers

The Structured Investment Option tracks a certain Securities Index that is published by a third party. The Company uses this Securities Index under license from the Index's respective publisher. The following information about the Index is included in this Prospectus in accordance with the Company's license agreements with the publisher of the Index:

Standard & Poor's requires that the following disclaimer be included in this Prospectus:

The Structured Investment Option, is not sponsored, endorsed, sold or promoted by Standard & Poor's ("S&P") or its third party licensors. Neither S&P nor its third party licensors makes any representation or warranty, express or implied, to the owners of the Structured Investment Option or any member of the public regarding the advisability of investing in securities generally or in the Structured Investment Option, particularly or the ability of the S&P 500 Price Return Index (the "Index") to track general stock market performance. S&P's and its third party licensor's only relationship to the Company is the licensing of certain trademarks and trade names of S&P and the third party licensors and of the Index which is determined, composed and calculated by S&P or its third party licensors without regard to the Company or the Structured Investment Option. S&P and its third party licensors have no obligation to take the needs of the Company or the owners of the Structured Investment Option into consideration in determining, composing or calculating the Index. Neither S&P nor its third party licensors is responsible for and has not participated in the determination of the prices and amount of the Structured Investment Option or the timing of the issuance or sale of the Structured Investment Option or in the determination or calculation of the equation by which the Structured Investment Option is to be converted into cash. S&P has no obligation or liability in connection with the administration, marketing or trading of the Structured Investment Option.

NEITHER S&P, ITS AFFILIATES NOR THEIR THIRD PARTY LICENSORS GUARANTEE THE ADEQUACY, ACCURACY, TIMELINESS OR COMPLETENESS OF THE INDEX OR ANY DATA INCLUDED THEREIN OR ANY COMMUNICATIONS, INCLUDING BUT NOT LIMITED TO, ORAL OR WRITTEN COMMUNICATIONS (INCLUDING ELECTRONIC COMMUNICATIONS) WITH RESPECT THERETO. S&P, ITS AFFILIATES AND THEIR THIRD PARTY LICENSORS SHALL NOT BE SUBJECT TO ANY DAMAGES OR LIABILITY FOR ANY ERRORS, OMISSIONS OR DELAYS THEREIN. S&P MAKES NO EXPRESS OR IMPLIED WARRANTIES, AND EXPRESSLY DISCLAIMS ALL WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE WITH RESPECT TO THE MARKS, THE INDEX OR ANY DATA INCLUDED THEREIN. WITHOUT LIMITING ANY OF THE FOREGOING, IN NO EVENT WHATSOEVER SHALL S&P, ITS AFFILIATES OR THEIR THIRD PARTY LICENSORS BE LIABLE FOR ANY INDIRECT, SPECIAL, INCIDENTAL, PUNITIVE OR CONSEQUENTIAL DAMAGES, INCLUDING BUT NOT LIMITED TO, LOSS OF PROFITS, TRADING LOSSES, LOST TIME OR GOODWILL, EVEN IF THEY HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, WHETHER IN CONTRACT, TORT, STRICT LIABILITY OR OTHERWISE.

The name "S&P 500 Price Return Index" is a trademark of Standard & Poor's and has been licensed for use by the Company.

Frank Russell Company requires that the following disclosure be included in this Prospectus:

The Structured Investment Option is not sponsored, endorsed, sold or promoted by Frank Russell Company ("Russell"). Russell makes no representation or warranty, express or implied, to the owners of the Structured Investment Option or any member of the public regarding the advisability of investing in securities generally or in the Product(s) particularly or the ability of the Russell 2000<sup>®</sup> Price Return Index to track general stock market performance or a segment of the same. Russell's publication of the Russell 2000<sup>®</sup> Price Return Index in no way suggests or implies an opinion by Russell as to the advisability of investment in any or all of the securities upon which the Russell 2000<sup>®</sup> Price Return Index is based. Russell's only relationship to the Company is the licensing of certain trademarks and trade names of Russell and of the Russell 2000<sup>®</sup> Price Return Index which is determined, composed and calculated by Russell without regard to the Company or the Structured Investment Option. Russell is not responsible for and has not reviewed the Structured Investment Option nor any associated literature or publications and Russell makes no representation or warranty express or implied as to their accuracy or completeness, or otherwise. Russell reserves the right, at any time and without notice, to alter, amend, terminate or in any way change the Structured Investment Option. Russell has no obligation or liability in connection with the administration, marketing or trading of the Structured Investment Option.

RUSSELL DOES NOT GUARANTEE THE ACCURACY AND/OR THE COMPLETENESS OF THE RUSSELL 2000<sup>®</sup> PRICE RETURN INDEX OR ANY DATA INCLUDED THEREIN AND RUSSELL SHALL HAVE NO LIABILITY FOR ANY ERRORS, OMISSIONS, OR INTERRUPTIONS THEREIN. RUSSELL MAKES NO WARRANTY, EXPRESS OR IMPLIED, AS TO RESULTS TO BE OBTAINED BY THE COMPANY, INVESTORS, OWNERS OF THE PRODUCT(S), OR ANY OTHER PERSON OR ENTITY FROM THE USE OF THE RUSSELL 2000<sup>®</sup> PRICE RETURN INDEX OR ANY DATA INCLUDED THEREIN. RUSSELL MAKES NO EXPRESS OR IMPLIED WARRANTIES, AND EXPRESSLY DISCLAIMS ALL WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE WITH RESPECT TO THE RUSSELL 2000<sup>®</sup> PRICE RETURN INDEX OR ANY DATA INCLUDED THEREIN. WITHOUT LIMITING

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ANY OF THE FOREGOING, IN NO EVENT SHALL RUSSELL HAVE ANY LIABILITY FOR ANY SPECIAL, PUNITIVE, INDIRECT, OR CONSEQUENTIAL DAMAGES (INCLUDING LOST PROFITS), EVEN IF NOTIFIED OF THE POSSIBILITY OF SUCH DAMAGES.

MSCI Inc. requires that the following disclosure be included in this Prospectus:

THIS PRODUCT IS NOT SPONSORED, ENDORSED, SOLD OR PROMOTED BY MSCI INC. ("MSCI"), ANY OF ITS AFFILIATES, ANY OF ITS INFORMATION PROVIDERS OR ANY OTHER THIRD PARTY INVOLVED IN, OR RELATED TO, COMPILING, COMPUTING OR CREATING ANY MSCI INDEX (COLLECTIVELY, THE "MSCI PARTIES"). THE MSCI INDEXES ARE THE EXCLUSIVE PROPERTY OF MSCI. MSCI AND THE MSCI INDEX NAMES ARE SERVICE MARK(S) OF MSCI OR ITS AFFILIATES AND HAVE BEEN LICENSED FOR USE FOR CERTAIN PURPOSES BY THE COMPANY. NONE OF THE MSCI PARTIES MAKES ANY REPRESENTATION OR WARRANTY, EXPRESS OR IMPLIED, TO THE ISSUER OR OWNERS OF THIS PRODUCT OR ANY OTHER PERSON OR ENTITY REGARDING THE ADVISABILITY OF INVESTING IN PRODUCTS GENERALLY OR IN THIS PRODUCT PARTICULARLY OR THE ABILITY OF ANY MSCI INDEX TO TRACK CORRESPONDING STOCK MARKET PERFORMANCE. MSCI OR ITS AFFILIATES ARE THE LICENSORS OF CERTAIN TRADEMARKS, SERVICE MARKS AND TRADE NAMES AND OF THE MSCI INDEXES WHICH ARE DETERMINED, COMPOSED AND CALCULATED BY MSCI WITHOUT REGARD TO THIS PRODUCT OR THE ISSUER OR OWNERS OF THIS PRODUCT OR ANY OTHER PERSON OR ENTITY. NONE OF THE MSCI PARTIES HAS ANY OBLIGATION TO TAKE THE NEEDS OF THE ISSUER OR OWNERS OF THIS PRODUCT OR ANY OTHER PERSON OR ENTITY INTO CONSIDERATION IN DETERMINING, COMPOSING OR CALCULATING THE MSCI INDEXES. NONE OF THE MSCI PARTIES IS RESPONSIBLE FOR OR HAS PARTICIPATED IN THE DETERMINATION OF THE TIMING OF, PRICES AT, OR QUANTITIES OF THIS PRODUCT TO BE ISSUED OR IN THE DETERMINATION OR CALCULATION OF THE EQUATION BY OR THE CONSIDERATION INTO WHICH THIS PRODUCT IS REDEEMABLE. FURTHER, NONE OF THE MSCI PARTIES HAS ANY OBLIGATION OR LIABILITY TO THE ISSUER OR OWNERS OF THIS PRODUCT OR ANY OTHER PERSON OR ENTITY IN CONNECTION WITH THE ADMINISTRATION, MARKETING OR OFFERING OF THIS PRODUCT. ALTHOUGH MSCI SHALL OBTAIN INFORMATION FOR INCLUSION IN OR FOR USE IN THE CALCULATION OF THE MSCI INDEXES FROM SOURCES THAT MSCI CONSIDERS RELIABLE, NONE OF THE MSCI PARTIES WARRANTS OR GUARANTEES THE ORIGINALITY, ACCURACY AND/OR THE COMPLETENESS OF ANY MSCI INDEX OR ANY DATA INCLUDED THEREIN. NONE OF THE MSCI PARTIES MAKES ANY WARRANTY, EXPRESS OR IMPLIED, AS TO RESULTS TO BE OBTAINED BY THE ISSUER OF THE PRODUCT, OWNERS OF THE PRODUCT, OR ANY OTHER PERSON OR ENTITY, FROM THE USE OF ANY MSCI INDEX OR ANY DATA INCLUDED THEREIN. NONE OF THE MSCI PARTIES SHALL HAVE ANY LIABILITY FOR ANY ERRORS, OMISSIONS OR INTERRUPTIONS OF OR IN CONNECTION WITH ANY MSCI INDEX OR ANY DATA INCLUDED THEREIN. FURTHER, NONE OF THE MSCI PARTIES MAKES ANY EXPRESS OR IMPLIED WARRANTIES OF ANY KIND, AND THE MSCI PARTIES HEREBY EXPRESSLY DISCLAIM ALL WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, WITH RESPECT TO EACH MSCI INDEX AND ANY DATA INCLUDED THEREIN. WITHOUT LIMITING ANY OF THE FOREGOING, IN NO EVENT SHALL ANY OF THE MSCI PARTIES HAVE ANY LIABILITY FOR ANY DIRECT, INDIRECT, SPECIAL, PUNITIVE, CONSEQUENTIAL OR ANY OTHER DAMAGES (INCLUDING LOST PROFITS) EVEN IF NOTIFIED OF THE POSSIBILITY OF SUCH DAMAGES. No purchaser, seller or holder of this product, or any other person or entity, should use or refer to any MSCI trade name, trademark or service mark to sponsor, endorse, market or promote this security without first contacting MSCI to determine whether MSCI's permission is required. Under no circumstances may any person or entity claim any affiliation with MSCI without the prior written permission of MSCI.

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Appendix: Segment Maturity Date and Segment Start Date examples

The Segment Maturity Date for Segments maturing in a given month and the Segment Start Date for new Segments starting in that same month will always be scheduled to occur on the first two consecutive business days that are also Segment Business Days occurring after the 13th of a month. However, as described earlier in this Prospectus, the Segment Maturity Date and Segment Start Date may sometimes occur on later dates.

Set forth below are representative examples of how the Segment Maturity Date and Segment Start Date may be moved to a later date in a given month due to weekends and holidays, which are not Segment Business Days.

The first table below assumes that the 14th and/or 15th of the month falls on a weekend, and the following Monday and Tuesday are both Segment Business Days:

---

| | | |
|:---|:---|:---|
| If the 14th is a: | **then the Segment**<br>**Maturity Date is:** | **and the Segment**<br>**Start Date is:** |
| Friday | Friday the 14th | Monday the 17th |
| Saturday | Monday the 16th | Tuesday the 17th |
| Sunday | Monday the 15th | Tuesday the 16th |

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The second table below assumes that the 14th or 15th of the month falls on a scheduled holiday and therefore, is not a Segment Business Day:

---

| | | |
|:---|:---|:---|
| **If a scheduled holiday**<br>**falls on:** | **then the Segment**<br>**Maturity Date is:** | **and the Segment**<br>**Start Date is:** |
| Monday the 14th | Tuesday the 15th | Wednesday the 16th |
| Friday the 15th | Monday the 18th | Tuesday the 19th |

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EQUI-VEST®

Employer-Sponsored Retirement Plans

Issued by

Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

This prospectus describes the important features of the contract and provides information about the Company.

We have filed with the Securities and Exchange Commission Statements of Additional Information ("SAI") that includes additional information about EQUI-VEST® Employer-Sponsored Retirement Plans, Equitable Financial Life Insurance Company of America, Variable Account AA, Equitable Financial Life Insurance Company and Separate Account A, respectively. The SAI dated May 1, 2026, is incorporated by reference into this prospectus. The SAI is available free of charge. To request a copy of the SAI, to ask about your contract, or to make other investor inquiries, please call (800) 628-6673. The SAI is also available at our website, www.equitable.com/ICSR#EQH146649.

Reports and other information about Equitable Financial Life Insurance Company of America and Variable Account AA, and Equitable Financial Life Insurance Company and Separate Account A are available on the SEC's website at http://www.sec.gov, and copies of this and other information may be obtained, upon payment of a duplicating fee, by electronic request at the following email address: publicinfo@sec.gov.

#### Class/Contract Identifier: C000247529; C000257681 (EFLOA)

#### Class/Contract Identifier: C000024805; C000257702 (EFLIC)

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EQUI-VEST® (Series 100-500)

A combination variable and fixed deferred annuity contract

#### Prospectus dated May 1, 2026

#### Equitable Financial Life Insurance Company of America Variable Account AA

#### Equitable Financial Life Insurance Company

#### Separate Account A
Please read and keep this prospectus for future reference. It contains important information that you should know before purchasing or taking any other action under your contract. This prospectus supersedes all prior prospectuses and supplements. You should read the prospectuses for each Trust which contain important information about the portfolios.

What is EQUI-VEST®?

EQUI-VEST® is a deferred annuity contract issued by Equitable Financial Life Insurance Company of America or Equitable Financial Life Insurance Company (the "Company", "we", "our" and "us"). It provides for the accumulation of retirement savings and for income. The contract also offers death benefit protection and a number of payout options.

This prospectus is a disclosure document and describes all of the contract's material features, benefits, rights and obligations, as well as other information. The contract may not currently be available in all states. In addition, certain features described in this prospectus may vary in your state. For a state-by-state description of all material variations to the contract, see Appendix "State contract availability and/or variations of certain features and benefits" later in this prospectus. The description of the contract's material provisions in this prospectus is current as of the date of this prospectus. If certain material provisions under the contract are changed after the date of this prospectus in accordance with the contract, those changes will be described in a supplement to this prospectus. You should carefully read this prospectus in conjunction with any applicable supplements. The contract should also be read carefully.

**Effective June 18, 2012, for certain contract series and types, we no longer accept contributions. For other contract series and types, including contracts issued in certain states, we currently continue to accept subsequent contributions subject to limitations. References to contributions in this prospectus are for the benefit of contract owners currently eligible to continue making contributions to the contracts. For more information, see "How you can contribute to your contract" in "Purchasing the contract" and in the Appendix: "State contract availability and/or variations of certain features and benefits in this prospectus.** 

Types of contracts. For existing contract holders we offer different "series" of contracts for use as (these contracts are not available for new purchasers):

&nbsp;&nbsp;&nbsp;&nbsp;• A nonqualified annuity ("NQ") for after-tax contributions only.

&nbsp;&nbsp;&nbsp;&nbsp;• An individual retirement annuity ("IRA"), either traditional IRA or Roth IRA.

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

&nbsp;&nbsp;&nbsp;&nbsp;• A traditional IRA as a conduit to hold rollover distributions ("QP IRA") from a qualified plan or a Tax-Sheltered Annuity ("TSA"). QP IRA (series 100-400) and Roth Advantage Contracts (series 500).

You invest to accumulate value on a tax-deferred basis in one or more of our investment options: (i) variable investment options, (ii) the guaranteed interest option, (iii) the dollar cost averaging (the "DCA program") or (iv) the fixed maturity options (collectively, the "investment options"). See "Appendix: Investment options available under the contract" in this prospectus.

**We reserve the right to stop accepting any application or contribution from you at any time, including after you purchase the contract. If you have one or more guaranteed benefits and we exercise our right to discontinue the acceptance of, and/or place additional limitations on, contributions to the contract, you may no longer be able to fund your guaranteed benefit(s). This means that if you have already funded your guaranteed benefits, you may no longer be able to increase your account value or your guaranteed benefits.** 

If you are a new investor in the contract, you may cancel your contract within 10 days of receiving it without paying fees or penalties. In some states, this cancellation period may be longer. Upon cancellation, you will receive either a full refund of the amount you paid with your application or your account value. You should review this prospectus, or consult with your financial professional, for additional information about the specific cancellation terms that apply.

A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date. The actual amount of the Market Value Adjustment is determined by a formula that depends on, among other things, the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and the length of time remaining until the maturity date. It is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios.

All guarantees are subject to the Company's financial strength and claims paying ability.

EV Series 100-500 (IF)

#18163

The Securities and Exchange Commission ("SEC") has not approved or disapproved these securities or determined if this prospectus is accurate or complete. Any representation to the contrary is a criminal offense. The contracts are not insured by the FDIC or any other agency. They are not deposits or other obligations of any bank and are not bank guaranteed. They are subject to investment risks and possible loss of principal. Additional information about certain investment products, including variable annuities and fixed annuities with market value adjustments, has been prepared by the SEC's staff and is available at Investor.gov.

------

Contents of this Prospectus

---

| | |
|:---|:---|
|  [Definitions of key terms](#tx18163_1) | 4 |
|  [Overview of the contract](#tx18163_3) | 6 |
|  [Important information you should consider about the contract](#tx18163_2) | 7 |
|  [Fee table](#tx18163_4) | 10 |
|  [The Company](#tx18163_5) | 12 |
|  [How to reach us](#tx18163_6) | 13 |
|  [EQUI-VEST® at a glance — key features](#tx18163_7) |  |
| [1. Purchasing the contract](#tx18163_8) | **15** |
|  [How you can contribute to your contract](#tx18163_9) | 15 |
|  [Owner and annuitant requirements](#tx18163_10) | 18 |
|  [How you can make your contributions](#tx18163_11) | 18 |
|  [What are your investment options under the contract?](#tx18163_12) | 18 |
|  [Portfolios of the Trusts](#tx18163_13) | 18 |
|  [Fixed investment options](#pro18163_13a) | 20 |
|  [Selecting your investment method for variable investment options](#tx18163_14) | 20 |
|  [Fixed maturity options](#pro18163_400) | 21 |
|  [Allocating your contributions](#tx18163_15) | 23 |
|  [Your right to cancel within a certain number of days](#tx18163_16) | 23 |
| [2. Benefits available under the contract](#tx18163_17) | **24** |
|  [Summary of benefits](#tx18163_18) | 24 |
|  [About Death benefits](#tx18163_20) | 25 |
|  [Payment of Death benefit](#tx18163_21) | 25 |
|  [Death benefits](#tx18163_19) | 25 |
|  [How death benefit payment is made](#tx18163_101) | 26 |
|  [Other benefits](#tx18163_23) | 28 |
|  [Investment simplifier](#tx18163_33) | 28 |
|  [Rebalancing your account value](#tx18163_34) | 28 |
| [3. Principal risks of investing in the contract](#tx18163_59) | **30** |
|  [Risks associated with variable investment options](#tx18163_60) | 30 |
|  [Risks associated with fixed maturity options](#pro18163_403) | 30 |
|  [Risks associated with taking a withdrawal](#pro18163_404) | 30 |
|  [Insurance company risk](#tx18163_61) | 30 |
|  [Possible fees on access to account value](#tx18163_62) | 30 |
|  [Possible adverse tax consequences](#tx18163_63) | 30 |
|  [Contract Changes Risk](#pro18163_405) | 31 |
|  [Risk of loss](#tx18163_65) | 31 |
|  [Availability by financial intermediary](#pro18163_a11) | 31 |
|  [Risk associated with taking a loan](#pro18163_54a) | 31 |
|  [Business disruption, cybersecurity, and artificial intelligence ("AI") technologies risks](#pro18163_406) | 31 |

---

When we address the reader of this prospectus with words such as "you" and "your," we mean the person who has the right or responsibility that the prospectus is discussing at that point. This is usually the contract owner.

#### 2

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---

| | |
|:---|:---|
| [4. Determining your contract's value](#tx18163_24) | **33** |
|  [Your account value and cash value](#tx18163_25) | 33 |
|  [Your contract's value in the variable investment options](#tx18163_26) | 33 |
|  [Your contract's value in the guaranteed interest option](#tx18163_27) | 33 |
|  [Your contract's value in the fixed maturity options](#tx18163_28) | 33 |
| [5. Transferring your money among investment options](#tx18163_29) | **34** |
|  [Transferring your account value](#tx18163_30) | 34 |
|  [Disruptive transfer activity](#tx18163_31) | 34 |
| [6. Accessing your money](#tx18163_35) | **36** |
|  [Withdrawing your account value](#tx18163_36) | 36 |
|  [How withdrawals are taken from your account value](#tx18163_37) | 37 |
|  [Surrender of your contract to receive its cash value](#tx18163_38) | 37 |
|  [Termination](#tx18163_39) | 37 |
|  [When to expect payments](#tx18163_40) | 37 |
|  [Your annuity payout options](#tx18163_41) | 38 |
| [7. Charges, expenses, and adjustments](#tx18163_42) | **41** |
|  [Charges under the contracts](#tx18163_44) | 41 |
|  [Charges that the Trusts deduct](#tx18163_45) | 45 |
|  [Group or sponsored arrangements](#tx18163_46) | 45 |
|  [Other distribution arrangements](#tx18163_47) | 46 |
|  [Market Value Adjustments](#pro18163_401) | 46 |
| [8. Tax information](#tx18163_48) | **47** |
|  [Overview](#tx18163_50) | 47 |
|  [Buying a contract to fund a retirement arrangement](#tx18163_51) | 47 |
|  [Transfers among investment options](#tx18163_52) | 47 |
|  [Taxation of nonqualified annuities](#tx18163_53) | 47 |
|  [Individual retirement arrangements ("IRAs")](#tx18163_54) | 49 |
|  [Traditional individual retirement annuities (traditional IRAs)](#tx18163_55) | 50 |
|  [Roth individual retirement annuities ("Roth IRAs")](#tx18163_56) | 56 |
|  [Tax withholding and information reporting](#tx18163_57) | 61 |
|  [Impact of taxes to the Company](#tx18163_58) | 61 |
| [9. More information](#tx18163_68) | **62** |
|  [About the Separate Account](#tx18163_69) | 62 |
|  [About the Trusts](#tx18163_70) | 62 |
|  [About Our Fixed Maturity Options Non-Unitized Separate Account](#pro18163_402) | 63 |
|  [About the general account](#tx18163_72) | 63 |
|  [About other methods of payment](#tx18163_73) | 63 |
|  [Dates and prices at which contract events occur](#tx18163_74) | 64 |
|  [About your voting rights](#tx18163_75) | 64 |
|  [Statutory compliance](#tx18163_78) | 65 |
|  [About legal proceedings](#tx18163_79) | 65 |
|  [Financial statements](#tx18163_80) | 65 |
|  [Transfers of ownership, collateral assignments, loans, and borrowing](#tx18163_81) | 65 |
|  [Distribution of the contracts](#tx18163_82) | 65 |

---

<u>Appendices</u>    

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| | |
|:---|:---|
|  [Investment options available under the contract](#tx18163_84) | 69 |
|  [State contract availability and/or variations of certain features and benefits](#tx18163_86) | 74 |

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#### 3

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Definitions of key terms

Account value — Is the total of the (i) values you have allocated to the variable investment options; (ii) the guaranteed interest option; and (iii) the market adjusted amounts you have in the fixed maturity options. These amounts are subject to certain fees and charges discussed in "Charges, expenses, and adjustments" in this prospectus.

Annuitant — Is the person who is the measuring life for determining contract benefits.

Business day — Our "business day" is generally any day the New York Stock Exchange ("NYSE") is open for regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an earlier close of regular trading). If the SEC determines the existence of emergency conditions on any day, and consequently, the NYSE does not open, then that day is not a business day.

Cash value — The contract's cash value is equal to the account value less (i) any withdrawal charge that may apply and (ii) the total amount or a pro rata portion of the annual administrative charge.

Company — Refers to Equitable Financial Life Insurance Company of America ("Equitable America") or Equitable Financial Life Insurance Company ("Equitable Financial"). The terms "we", "us", and "our" are also used to identify the issuing Company. Equitable America does not do business or issue contracts in the state of New York. Generally, Equitable America will issue contracts in all states except New York and Equitable Financial will issue contracts in New York. However, if any selling agent is an Equitable Advisors financial professional who has a business address in the state of New York, the issuing Company will be Equitable Financial, even if the contract is issued in a state other than New York.

Contract date — The "contract date" is the effective date of the contract. This usually is the business day we receive the properly completed and signed application, along with any other required documents, and your initial contribution. Your contract date will be shown in your contract.

Contract date anniversary — The end of each 12-month period is your "contract date anniversary." For example, if your contract date is May 1st, your contract date anniversary is April 30th.

Contract year — The "contract year" is the 12-month period beginning on your contract date and each 12-month period after that date.

Contributions — The employer sponsoring the Plan makes payments to us that we call "contributions." We can refuse to accept any application or contribution from you or your employer at any time, including after you purchase the contract.

Fixed Maturity Options Non-Unitized Separate Account — Separate Account No. 48A is a non-unitized separate account of Equitable Financial Life Insurance Company of America established under Arizona Insurance Law and Separate Account No. 48 is a non-unitized separate account of Equitable Financial Life Insurance Company established under New York Insurance Law.

Guaranteed interest option — The guaranteed interest option is part of our general account and pays interest at guaranteed rates. We assign an interest rate to each amount allocated to the guaranteed interest option. This rate is guaranteed for a specified period. Therefore, different interest rates may apply to different amounts in the guaranteed interest option.

Maturity date — The contract's "maturity date" is generally the contract date anniversary that follows the annuitant's 95th birthday.

SEC — Securities and Exchange Commission.

Separate Account — Separate Account A and Variable Account AA, separate accounts established and registered as unit investment trusts under the Investment Company Act of 1940, as amended, to which contributions under the contracts may be allocated.

To make this prospectus easier to read, we sometimes use different words than in the contract or supplemental materials. This is illustrated below. Although we do use different words, they have the same meaning in this prospectus as in the contract or supplemental materials. Your financial professional can provide further explanation about your contract.

---

| | |
|:---|:---|
| Prospectus | Contract or Supplemental Materials |
| fixed maturity options | Guarantee Periods or Fixed Maturity Accounts |
| variable investment options | Investment Funds or Investment Divisions |
| account value | Annuity Account Value |
| rate to maturity | Guaranteed Rates |
| guaranteed interest option | Guaranteed Interest Account |
| unit | Accumulation unit |
| unit value | Accumulation unit value |

---

#### 4

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In this prospectus, we use a "series" number when necessary to identify a particular contract. We discuss five series of contracts. These series are no longer available for new purchasers. Information in this prospectus on these series is provided for our existing contract owners only. You can identify the EQUI-VEST® series you have by referring to your quarterly statement, or you may contact your financial professional, or you may call our toll-free number. The series designations are as follows:

---

| | |
|:---|:---|
| •  NQ, traditional IRA, and QP IRA contracts issued before January 3, 1994; and<br>•  Roth IRA contracts converted from such IRA and QP IRA contracts.<br>| series 100 |
| •  Certain NQ, traditional IRA and QP IRA contracts issued on or after August 17, 1995; and<br>•  Roth IRA contracts converted from such traditional IRA and QP IRA contracts.<br>| series 200 |
| •  NQ, traditional IRA, QP IRA, and Roth IRA contracts issued on or after January 3, 1994 and before the date series 400 contracts became available in a state; and<br>•  Roth IRA contracts converted from such traditional IRA and QP IRA contracts.<br>| series 300 |
| •  NQ, traditional IRA, QP IRA, and Roth IRA contracts issued on or after July 10, 1995 in states where approved; and<br>•  Roth IRA contracts converted from such traditional IRA and QP IRA contracts.<br>| series 400 |
| •  Roth Advantage contracts.<br>| series 500 |

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#### 5

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Overview of the contract

#### Purpose of the Contract
The contract is designed to help you accumulate assets through investments in underlying Portfolios, the guaranteed interest option and the fixed maturity options during the accumulation phase. It can provide or supplement your retirement income by providing a stream of income payments during the annuity phase. It also provides death benefits to protect your beneficiaries and living benefits to protect your access to income. The contract may be appropriate if you have a long-term investment horizon. It is not intended for people who may need to access invested funds within a short-term timeframe or frequently, or who intend to engage in frequent transfers of the underlying Portfolios.

#### Phases of the Contract
The contract has two phases: an accumulation (savings) phase and an income (annuity) phase.

#### Accumulation (Savings) Phase
During the accumulation phase, you can allocate your contributions to one or more of the available investment options, which include:

&nbsp;&nbsp;&nbsp;&nbsp;• Variable investment options;

&nbsp;&nbsp;&nbsp;&nbsp;• Guaranteed interest option;

&nbsp;&nbsp;&nbsp;&nbsp;• Fixed maturity options; and

&nbsp;&nbsp;&nbsp;&nbsp;• Rebalancing and Dollar Cost Averaging options.

#### For additional information about each investment option see Appendix: "Investment options available under the contract".

#### Income (Annuity) Phase
You enter the income phase when you annuitize your contract. During the income phase, you will receive a stream of fixed income payments for the annuity payout period of time you elect. You can elect to receive annuity payments (1) for life; (2) for life with a certain minimum number of payments; (3) for life with a certain minimum number of payments to the beneficiary upon the death of the annuitant; or (4) for life with a certain amount of payment. Please note that when you annuitize, your investments are converted to income payments and you will no longer be able to make any additional withdrawals from your contract. All accumulation phase benefits, including any death benefit, terminate upon annuitization and the contract has a maximum annuity commencement date.

#### Contract Features
The contract provides for the accumulation of retirement savings and income. The contract offers income, death benefit protection and offers various payout options.

#### Death Benefit
Your contract includes a minimum death benefit that pays your beneficiaries an amount equal to at least your contributions less adjusted withdrawals.

#### Rebalancing and Dollar Cost Averaging
You can elect to have your account value automatically rebalanced at no additional charge. We offer two rebalancing programs that you can use to automatically reallocate your account value among your account variable investment options and the guaranteed interest option. You can also elect to allocate your investments using a dollar cost averaging program at no additional charge. Generally, you may not elect both a dollar cost averaging program and a rebalancing option.

#### Access to Your Money
During the accumulation phase you can take withdrawals from your contract up to 10% of your account value without paying a withdrawal charge. Withdrawals will reduce your account value and may be subject to withdrawal charges and income taxes, as well as a tax penalty. Withdrawals may also reduce your death benefit (possibly on a greater than dollar-for-dollar basis).

#### Contract Adjustments
If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment, which will increase or decrease any fixed maturity amount you have in that fixed maturity option. The amount of the adjustment will depend on two factors:

&nbsp;&nbsp;&nbsp;&nbsp;(a) the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and

&nbsp;&nbsp;&nbsp;&nbsp;(b) the length of time remaining until the maturity date.

In general, if interest rates rise from the time that you originally allocate an amount to a fixed maturity option to the time that you take a withdrawal, the market value adjustment will be negative. Likewise, if interest rates drop at the end of that time, the market value adjustment will be positive. Also, the amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date. Therefore, it is possible that the market value adjustment could greatly reduce your value in the fixed maturity options, particularly in the fixed maturity options with later maturity dates.

#### 6

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Important information you should consider about the contract

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| | |
|:---|:---|
| FEES, EXPENSES, AND ADJUSTMENTS | FEES, EXPENSES, AND ADJUSTMENTS |
| Are There Charges or Adjustments for Early Withdrawals? | Yes. If you surrender your contract, apply your cash value to a non-life contingent annuity payment option, or withdraw money from the contract within 12 years following your last contribution, you will be assessed a withdrawal charge of up to 6% of account value withdrawn or contributions withdrawn. For example, if you make a withdrawal in the first year, you could pay a withdrawal charge of up to $6,000 on a $100,000 investment. This loss will be greater if there is a negative market value adjustment, and/or if you have to pay taxes, or tax penalties.<br>If amounts are removed from a fixed maturity option before the maturity date, there will be a market value adjustment which could greatly reduce the value in your fixed maturity option theoretically by up to 100% in extreme situations. For example, if you allocate $100,000 to a fixed maturity option and later withdraw the entire amount before the maturity date, you could lose up to $100,000 of your investment. This loss will be greater if you also have to pay a withdrawal charge, taxes and tax penalties. A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date.<br>For additional information about the charges for surrenders and early withdrawals see "Withdrawal charge" in "Charges under the contracts" under "Charges, expenses, and adjustments" in this prospectus. |
| Are There Transaction Charges? | Yes. In addition to withdrawal charges and market value adjustments, you may also be charged for other transactions for special requests such as wire transfers, express mail, duplicate contracts, preparing checks or third-party transfers or exchanges.<br>For additional information about transaction charges see "Charges under the contracts" in "Charges, expenses, and adjustments" in this prospectus. |

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| | | | |
|:---|:---|:---|:---|
| Are There Ongoing Fees and Expenses? | Yes. The contract provides for different ongoing fees and expenses. The table below describes the fees and expenses that you may pay each year, depending on the investment options and optional benefits you choose. Please refer to your contract specifications page of your contract for information about the specific fees you will pay each year based on the investment options you have elected. | Yes. The contract provides for different ongoing fees and expenses. The table below describes the fees and expenses that you may pay each year, depending on the investment options and optional benefits you choose. Please refer to your contract specifications page of your contract for information about the specific fees you will pay each year based on the investment options you have elected. | Yes. The contract provides for different ongoing fees and expenses. The table below describes the fees and expenses that you may pay each year, depending on the investment options and optional benefits you choose. Please refer to your contract specifications page of your contract for information about the specific fees you will pay each year based on the investment options you have elected. |
|  | Annual Fee | Minimum | Maximum |
|  | Base Contracts<sup>(1)</sup> | 1.34% | 2.00% |
|  | Portfolio Company fees and expenses<sup>(2)</sup> | 0.54% | 3.04% |

---

(1) Expressed as an annual percent of daily net assets in the variable investment options.<br> (2) Expressed as an annual percentage of daily net assets in the Portfolio. This range is for the year ended December 31, 2025 and could change from year to year.<br>Because your contract is customizable, the choices you make affect how much you will pay. To help you understand the cost of owning your contract, the following table shows the lowest and highest cost you could pay each year, based on current charges. This estimate assumes that you do not take withdrawals from the contract, which could add withdrawal charges and market value adjustments that substantially increase costs. <br>

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| | |
|:---|:---|
| **Lowest Annual Cost**<br> **$1,737** | Highest Annual Cost<br> **$4,038** |
| Assumes:<br> •  Investment of $100,000<br>•  5% annual appreciation<br>•  Least expensive combination of contract and Portfolio fees and expenses<br>•  No optional benefits<br>•  No sales charges<br>•  No additional contributions, transfers or withdrawals<br>•  No contract adjustments<br>| Assumes:<br> •  Investment of $100,000<br>•  5% annual appreciation<br>•  Most expensive combination of contract (Series 500), optional benefits and Portfolio fees and expenses<br>•  No sales charges<br>•  No additional contributions, transfers or withdrawals<br>•  No contract adjustments |
| For additional information about ongoing fees and expenses see "Fee table" in this prospectus. | For additional information about ongoing fees and expenses see "Fee table" in this prospectus. |

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#### 7

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| | |
|:---|:---|
| RISKS | RISKS |
| Is There a Risk of Loss from Poor Performance? | Yes. The contract is subject to the risk of loss. You could lose some or all of your account value, depending on the investment options you choose. For additional information about the risk of loss see "Principal risks of investing in the contract" in this prospectus.<br>|
| Is this a Short-Term Investment? | No. The contract is not a short-term investment and is not appropriate for an investor who needs ready access to cash because the contract is designed to provide for the accumulation of retirement savings and income on a long-term basis. As such, you should not use the contract as a short-term investment or savings vehicle. A withdrawal charge may apply in certain circumstances and any withdrawals may also be subject to federal and state income taxes and tax penalties. For additional information about the investment profile of the contract see "Fee table" in this prospectus.<br>|
| What Are the Risks Associated with the Investment options? | An investment in the contract is subject to the risk of poor investment performance and can vary depending on the performance of the investment options available under the contract, (e.g., the Portfolios). Each investment option, including the guaranteed interest option and fixed maturity options has its own unique risks. You should review the investment options before making an investment decision.<br>For additional information about the risks associated with investment options see "Fixed investment options", "Guaranteed interest option" and "Portfolios of the Trusts" in "Purchasing the contract" in the prospectus, as well as, "Risks associated with the variable investment options", and "Risks associated with the fixed maturity options" in "Principal Risks of investing in the contract. "See also Appendix: "Investment options available under the contract" in this prospectus.<br>|
| What Are the Risks Related to the Insurance Company? | An investment in the contract is subject to the risks related to the Company. The Company is solely responsible to the contract owner for the contract's account value and the optional benefits. The general obligations including the guaranteed interest option, fixed maturity options and any optional benefits under the contract are supported by our general account and are subject to our claims paying ability. An owner should look solely to our financial strength for our claims-paying ability. More information about the Company, including our financial strength ratings, may be obtained at www.equitable.com/about-us/financial-strength-ratings.<br>For additional information about insurance company risks see "About the general account" in "More information" in this prospectus.<br>|

---

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| | |
|:---|:---|
| RESTRICTIONS | RESTRICTIONS |
| Are There Restrictions on the Investment Options? | Yes. We may, at any time, exercise our rights to limit or terminate your contributions, allocations and transfers to any of the variable investment options and to limit the number of variable investment options which you may select. Such rights include, among others, removing or substituting the Portfolios, combining any two or more variable investment options and transferring the account value from any variable investment option to another variable investment option.<br>**Effective June 18, 2012, for certain contract series and types, we no longer accept contributions. For other contract series and types, including contracts issued in certain states, we currently continue to accept subsequent contributions subject to limitations. For more information, see "How you can contribute to your contract" in "Purchasing the contract" and Appendix: "State contract availability and/or variations of certain features and benefits" in this prospectus.**<br>There are limits on contributions and transfers into and out of the guaranteed interest option, and restrictions or limitations with the DCA program. See "Allocating your contributions" in "Purchasing the Contract" and "Transferring your account value" in "Transferring your money among investment options in this prospectus" for more information.<br>For more information see "About the Separate Account" in "More information" in the prospectus.<br>You must choose one of the two investment methods: 1) Maximum investment option choice, or 2) Maximum transfer flexibility. For more information please see "Selecting your investment method" in this prospectus.<br>We will not accept allocations to a fixed maturity option if on the date the contribution or transfer is to be applied the rate to maturity is 3%. This means that at points in time there may be no fixed maturity options available. You can allocate your contributions to one or more of these fixed maturity options. However, you may not allocate more than one contribution to any one fixed maturity option.<br>Contributions and transfers into and out of the guaranteed interest option are limited. |

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#### 8

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| | |
|:---|:---|
| RESTRICTIONS | RESTRICTIONS |
|  | For additional information about restrictions on investment options, see "Portfolios of the Trusts", "Guaranteed interest option", and "Fixed maturity options" in "Purchasing the Contract" and "Transferring your money among investment options" in this prospectus.<br>|
| Are There Any Restrictions on Contract Benefits? | Yes. At any time, we have the right to limit or terminate your contributions, allocations and transfers to any of the investment options.<br>This contract includes a standard death benefit. Withdrawals could significantly reduce or terminate the death benefit.<br>For additional information about the optional benefits see "Benefits available under the contract" in the prospectus.<br>|
| TAXES | TAXES |
| What are the Contract's Tax Implications? | You should consult with a tax professional to determine the tax implications of an investment in, and payments received under, the contract. There is no additional tax benefit to you if the contract is purchased through a tax-qualified plan or individual retirement account (IRA). Withdrawals will be subject to ordinary income tax and may be subject to tax penalties. Generally, you are not taxed until you make a withdrawal from the contract.<br>For more information, see "Tax information" in this prospectus.<br>|
| CONFLICTS OF INTEREST | CONFLICTS OF INTEREST |
| How are Investment Professionals Compensated? | Some financial professionals may receive compensation for selling the contract to you, both in the form of commissions or in the form of contribution-based compensation. Financial professionals may also receive additional compensation for enhanced marketing opportunities and other services (commonly referred to as "marketing allowances"). This conflict of interest may influence the financial professional to recommend this contract over another investment.<br>For additional information about compensation to financial professionals see "Distribution of the contracts" in "More information" in this prospectus.<br>|
| Should I Exchange My Contract? | Some financial professionals may have a financial incentive to offer a new contract in place of the one you already own. You should only exchange your contract if you determine, after comparing the features, fees, and risks of both contracts, as well as any fees or penalties to terminate your existing contract, that it is preferable to purchase the new contract rather than continue to own your existing contract.<br>For additional information about exchanges see "Charge for third-party transfer or exchange" in "Charges, expenses, and adjustments" in this prospectus.<br>|

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#### 9

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Fee table

The following tables describe the fees, expenses, and adjustments that you will pay when buying, owning, and surrendering, or making withdrawals from an investment option or from the contract. Please refer to your contract specifications page for information about the specific fees you will pay each year based on the investment options you have elected.

The first table describes fees and expenses that you will pay at the time that you buy the contract, surrender the contract, make certain withdrawals from an investment option or from the contract, or transfer account value between investment options. Charges designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state, may also apply.

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| | |
|:---|:---|
| Transaction Expenses |  |
| Sales Load Imposed on Purchases (as a percentage of purchase payments) |  |
| Withdrawal Charge (as a percentage of contributions withdrawn)<sup>(1)</sup> | 6.00% |
| Transfer Fee |  |
| Third Party Transfer or Exchange Fee<sup>(2)</sup> | $65 |
| Special Service Charges<sup>(3)</sup> | $90 |

---

(1) The charge percentage is deducted upon a withdrawal of amounts in excess of the 10% free withdrawal amount. Important exceptions and limitations may eliminate or reduce this charge. For a complete description of withdrawal charges, please see "Withdrawal Charge" in "Charges, expenses, and adjustments" in this prospectus. See Appendix, "State contract availability and/or variations of certain features and benefits" in this prospectus for more information.

(2) This charge will never exceed 2% of the amount disbursed or transferred.

(3) Unless you specify otherwise, this charge will be deducted from the amount you request. Special service charges include (1) express mail charge; and (2) wire transfer charge. The current maximum charge for each service is $90. We may discontinue these services at any time.

The next table describes the adjustments, in addition to any transaction expenses, that apply if all or a portion of the account value is removed from an investment option or from the contract before the expiration of a specified period.

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| | |
|:---|:---|
| Adjustments |  |
| Fixed Maturity Option Maximum Potential Loss Due to Market Value Adjustment (as a percentage of Account value withdrawn from the Fixed Maturity Option)<sup>(1)</sup> | 100% |

---

(1) A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date. The actual amount of the Market Value Adjustment is determined by a formula that depends on, among other things, the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and the length of time remaining until the maturity date. In general, the maximum loss would occur if there is a total distribution for a fixed maturity option a significant time prior to the maturity date and interest rates have risen dramatically from the time that you originally allocate an amount to the fixed maturity option to the time that you take the withdrawal. See "Fixed maturity options" under "Purchasing the contract" for more information.

The next table describes the fees and expenses that you will pay each year during the time that you own the contract (not including Portfolio fees and expenses).

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| | |
|:---|:---|
| Annual Contract Expenses |  |
| Annual Administrative Charge<sup>(1)</sup> | $65 |
| Base Contract Expenses<sup>(2)</sup> (as a percentage of daily net assets in the variable investment options) | 2.00% |

---

(1) The annual administrative charge is deducted from your account value on each contract date anniversary. The current charge is $30. If the contract is surrendered or annuitized or a death benefit is paid on any date other than the contract date anniversary, we will deduct a pro rata portion of the administrative charge for that year. For series 300, 400 and 500 contracts, during the first two contract years this charge, if it applies, is equal to the lesser of $30 or 2% of your account value, plus any amounts previously withdrawn during the contract year. Thereafter, the charge is $30 for each contract year. For series 100 and 200 contracts, the charge is equal to the lesser of $30 or 2% of your account value, plus any amounts previously withdrawn during the contract year. We may discontinue these services at any time.

(2) The current Base Contract Expenses for Series 100 and 200 are: current charge 1.40% and maximum 1.49% for EQ/Common Stock and EQ/Money Market Options. For all other investment options the current charge and maximum is 1.34% for Series 100 and 200. For Series 300 the current charge is 1.34% and the maximum is 1.35%. For Series 400 the current charge is 1.34% and the maximum is 2.00%. For Series 500 the current charge is 1.45% and maximum is 2.00%.

#### 10

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The next item shows the minimum and maximum total operating expenses charged by the underlying Portfolios that you may pay periodically during the time that you own the contract. Expenses shown may change over time and may be higher or lower in the future. A complete list of Portfolios available under the contract, including their annual expenses, may be found at the back of this document. See "Appendix: Investment options available under the contract."

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| | | |
|:---|:---|:---|
| Annual Portfolio Expenses | Minimum | Maximum |
| Annual Portfolio Expenses prior to Expense Limitation Arrangement (expenses that are deducted from Portfolio assets including management fees, 12b-1 fees, service fees and/or other expenses)<sup>\*</sup> | 0.54% | 3.04% |

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\* "Annual Portfolio Expenses" may be based, in part, on estimated amounts of such expenses. The expenses listed are for the year ended December 31, 2025. 

#### Examples
These Examples are intended to help you compare the cost of investing in the variable investment options with the cost of investing in other annuity contracts that offer variable investment options. The costs include transaction expenses, annual contract expenses, and annual Portfolio expenses.

These Examples assume all account value is allocated to the variable investment options. The examples do not reflect market value adjustments. Your costs could differ from those shown below if you invest in the fixed maturity options.

These examples assume that you invest $100,000 in the variable investment options for the time periods indicated. The Examples also assume that your investment has a 5% return each year and assumes the most expensive combination of annual Portfolio expenses and optional benefits available at their maximum charge.

Although your actual costs may be higher or lower, based on these assumptions, your costs would be:

EQUI-VEST® series 100 and 200 contracts — For IRA contracts

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10170 | $19744 | $29365 | $50856 | $4757 | $14304 | $23899 | $48090 |

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EQUI-VEST® series 100 and 200 contracts — For NQ contracts

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10170 | $19744 | $29365 | $48090 | $4757 | $14304 | $23899 | $48090 |

---

EQUI-VEST® series 300 contracts

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10031 | $19346 | $28734 | $46913 | $4610 | $13883 | $23228 | $46913 |

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EQUI-VEST® series 400 contracts

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10676 | $21183 | $31628 | $52230 | $5292 | $15830 | $26306 | $52230 |

---

EQUI-VEST® series 500 contracts

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $1737 | $21183 | $31628 | $52230 | $5292 | $15830 | $26306 | $52230 |

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#### 11

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The Company

Equitable America is an Arizona stock life insurance corporation organized in 1969 with an administrative office located at 8501 IBM Drive, Suite 150-GR, Charlotte, NC 28262-4333. Equitable Financial is a New York stock life insurance corporation doing business since 1859 with its home office located at 1345 Avenue of the Americas, New York, NY 10105. We are indirect wholly owned subsidiaries of Equitable Holdings, Inc.

We are licensed to sell life insurance and annuities in all 50 states (except Equitable America is not licensed in the state of New York), the District of Columbia, Puerto Rico and the U.S. Virgin Islands. No other company has any legal responsibility to pay amounts that the Company owes under the contracts. The Company is solely responsible for paying all amounts owed to you under the contract, subject to our financial strength and claims-paying ability.

We rely on the exemption from the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934, as amended (the "1934 Act"), provided by Rule 12h-7 under the 1934 Act with respect to registered non-variable insurance contracts (such as index-linked investment options and fixed investment options subject to a market value adjustment) that we issue.

#### 12

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#### How to reach us
Please communicate with us at the mailing addresses listed below for the purposes described. You can also use our Equitable Client portal system to access information about your account and to complete certain requests through the Internet. Certain methods of contacting us, such as by telephone or electronically, may be unavailable or delayed. For example, our facsimile service may not be available at all times and/or we may be unavailable due to emergency closing. In addition, the level and type of service available may be restricted based on criteria established by us. In order to avoid delays in processing, please send your correspondence and check to the appropriate location, as follows:

#### For correspondence with checks:
For NQ and IRA owners who send contributions individually by USPS and whose contract was transferred on July 1, 2025 to Equitable Financial Life Insurance Company of America:

Equitable Financial Life Insurance Company of America

EQUI-VEST® Individual Annuity Lock Box # 773389

P.O. Box 773389

Detroit, MI 48277 – 3389

#### For NQ and IRA owners who send contributions individually by USPS and whose contract is still with Equitable Financial Life Insurance Company:
Equitable

EQUI-VEST Processing Office

Individual Annuity Lock Box

P.O. Box 13459

Newark, NJ 07188-0459

#### For NQ and IRA contributions remitted by employers and sent by USPS:
Equitable

EQUI-VEST®

Unit Annuity Lock Box

P.O. Box 13463

Newark, NJ 07188-0463

#### For NQ and IRA contributions sent using express delivery:
Equitable

EQUI-VEST® Processing Office

8501 IBM Dr., Suite 150-GR

Charlotte, NC 28262-4333

#### For correspondence without checks:

#### For all other communications (e.g., requests for transfers, withdrawals, or required notices) sent by USPS:
Equitable

EQUI-VEST® Processing Office

PO Box 1430

Charlotte, NC 28201-1430

#### For all other communications (e.g., requests for transfers, withdrawals, or required notices) sent through other couriers:
Equitable

EQUI-VEST® Processing Office

8501 IBM Dr., Suite 150-GR

Charlotte, NC 28262-4333

Your correspondence will be picked up at the mailing address noted above and delivered to our processing office. Your correspondence, however, is not considered received by us until it is received at our processing office. Where this prospectus refers to the day when we receive a contribution, request, election, notice, transfer or any other transaction request from you, we mean the day on which that item (or the last thing necessary for us to process that item) arrives in complete and proper form at our processing office or via the appropriate telephone or fax number if the item is a type we accept by those means. There are two main exceptions: if the item arrives (1) on a day that is not a business day or (2) after the close of a business day, then, in each case, we are deemed to have received that item on the next business day.

#### Reports we provide:
&nbsp;&nbsp;&nbsp;&nbsp;• confirmation notices of financial transactions; and

&nbsp;&nbsp;&nbsp;&nbsp;• quarterly statements of your contract values as of the close of each calendar quarter.

As required, notices and statements will be sent by mail under certain circumstances. They are also available on Equitable Client portal.

For jointly owned contracts (if applicable), we provide reports to the primary joint owner's address on file.

#### Equitable Client portal and EQUI-VEST toll-free line:
Our Equitable Client portal is designed to provide information through the Internet. You can obtain information on:

&nbsp;&nbsp;&nbsp;&nbsp;• your current account value;

&nbsp;&nbsp;&nbsp;&nbsp;• your current allocation percentages;

&nbsp;&nbsp;&nbsp;&nbsp;• the number of units you have in the variable investment options;

&nbsp;&nbsp;&nbsp;&nbsp;• rates to maturity for fixed maturity options; and

&nbsp;&nbsp;&nbsp;&nbsp;• the daily unit values for the variable investment options.

You can also change your Equitable Client portal password (through Equitable Client portal only).

With your Equitable Client portal account you can expect:

&nbsp;&nbsp;&nbsp;&nbsp;• Account summary . View your account values, and select accounts for additional details.

&nbsp;&nbsp;&nbsp;&nbsp;• Messages and alerts . Stay up to date with messages on statement availability, investment options and important account information.

#### 13

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&nbsp;&nbsp;&nbsp;&nbsp;• Profile changes . Now it's even easier to keep your information current, such as your email address, street address and eDelivery preferences.

&nbsp;&nbsp;&nbsp;&nbsp;• Manage your account . Convenient access to service options for a policy or contract, from viewing account details and documents to completing financial transactions.

&nbsp;&nbsp;&nbsp;&nbsp;• Investments details . Intuitive charts show the breakdown of your key investments.

The Equitable Client portal is normally available seven days a week, 24 hours a day. You may use the Equitable Client portal by logging in to access your account. Of course, for reasons beyond our control, these services may sometimes be unavailable.

You may also use our toll-free number (800) 628-6673 to obtain your account value or to speak with one of our customer service representatives. Our customer service representatives are available on each business day Monday through Thursday from 8:00 a.m. to 7:00 p.m. and on Friday until 5:00 p.m. Eastern Time.

Hearing or speech-impaired clients may call 711, the AT&T National Relay Number, for information about your account. If you have a Telecommunications Device for the Deaf (TDD), you may relay messages or questions to our Customer Service Department at (800) 628-6673, Monday through Thursday from 8:00 a.m. to 7:00 p.m. and on Friday until 5:00 p.m. Eastern Time. AT&T personnel will communicate our reply back to you via the TDD.

We have established procedures to reasonably confirm that the instructions communicated by telephone or the Internet are genuine. For example, we will require certain personal identification information before we will act on telephone or Internet instructions and we will provide written confirmation of your transfers. If we do not employ reasonable procedures to confirm the genuineness of telephone or Internet instructions, we may be liable for any losses arising out of any act or omission that constitutes negligence, lack of good faith, or willful misconduct. In light of our procedures, we will not be liable for following telephone or Internet instructions we reasonably believe to be genuine.

We reserve the right to limit access to these services if we determine that you engaged in a disruptive transfer activity, such as "market timing" (see "Disruptive transfer activity" in "Transferring your money among investment options" in this prospectus).

Don't forget to sign up for eDelivery!

Visit equitable.com and click sign in to register today.

#### Toll-free telephone service:
You may reach us toll-free by calling (800) 841-0801 for a recording of daily unit values for the variable investment options.

#### We generally require that the following types of communications be on specific forms we provide for that purpose:
&nbsp;&nbsp;&nbsp;&nbsp;(1) conversion of your traditional IRA contract to a Roth IRA contract;

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

&nbsp;&nbsp;&nbsp;&nbsp;(2) cancellation of your Roth IRA or Roth Advantage contract and return to a traditional IRA contract;

&nbsp;&nbsp;&nbsp;&nbsp;(3) election of the automatic investment program;

&nbsp;&nbsp;&nbsp;&nbsp;(4) election of the investment simplifier;

&nbsp;&nbsp;&nbsp;&nbsp;(5) election of the automatic deposit service;

&nbsp;&nbsp;&nbsp;&nbsp;(6) election of the rebalancing program;

&nbsp;&nbsp;&nbsp;&nbsp;(7) election of the required minimum distribution ("RMD") automatic withdrawal option;

&nbsp;&nbsp;&nbsp;&nbsp;(8) election of the beneficiary continuation option;

&nbsp;&nbsp;&nbsp;&nbsp;(9) election of the principal assurance allocation;

&nbsp;&nbsp;&nbsp;&nbsp;(10) request for a transfer/rollover of assets or 1035 exchange to another carrier;

&nbsp;&nbsp;&nbsp;&nbsp;(11) purchase by, or change of ownership to, a non-natural owner;

&nbsp;&nbsp;&nbsp;&nbsp;(12) contract surrender and withdrawal requests;

&nbsp;&nbsp;&nbsp;&nbsp;(13) death claims; and

&nbsp;&nbsp;&nbsp;&nbsp;(14) partial annuitization of an NQ contract.

#### We also have specific forms that we recommend you use for the following types of requests:
&nbsp;&nbsp;&nbsp;&nbsp;(1) beneficiary changes;

&nbsp;&nbsp;&nbsp;&nbsp;(2) transfers among investment options; and

&nbsp;&nbsp;&nbsp;&nbsp;(3) change of ownership.

#### To change or cancel any of the following we require written notification generally at least seven calendar days before the next scheduled transaction:
&nbsp;&nbsp;&nbsp;&nbsp;(1) automatic investment program;

&nbsp;&nbsp;&nbsp;&nbsp;(2) investment simplifier;

&nbsp;&nbsp;&nbsp;&nbsp;(3) rebalancing program;

&nbsp;&nbsp;&nbsp;&nbsp;(4) systematic withdrawals; and

&nbsp;&nbsp;&nbsp;&nbsp;(5) the date annuity payments are to begin.

You must sign and date all these requests. Any written request that is not on one of our forms must include your name and your contract number along with adequate details about the notice you wish to give or the action you wish us to take. Some requests may be completed online; you can use our Equitable Client portal system to contact us and to complete such requests through the Internet. In the future, we may require that certain requests be completed online.

#### Signatures:
The proper person to sign forms, notices and requests would normally be the owner.

#### eDelivery:
You can register to receive statements and other documents electronically. You can do so by visiting our website at www.equitable.com. You can opt out by contacting customer service.

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

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1. Purchasing the contract

In this prospectus, we use a "series" number when necessary to identify a particular contract. These series are no longer available for new purchasers. Information in this prospectus on these series is provided for our existing contract owners only. You can identify the EQUI-VEST® series you have by referring to your quarterly statement, or you may contact your financial professional, or you may call our toll-free number.

#### How you can contribute to your contract
A "contribution" means a payment made to us, from any source, with respect to the contract. The following table summarizes our current rules regarding contributions to your contract, which are subject to change. Depending on your contract type, we may refuse to accept subsequent contributions. We require a minimum contribution amount for each type of contract purchased. Maximum contribution limitations also apply. Under our automatic investment program, the minimum contribution amount is $20 and the maximum contribution amount is $500 per month. The automatic investment program and the payroll deduction program are subject to the contribution limitations and restrictions set forth in the chart below. We will return any contribution made under these programs that exceeds your contribution limit, if applicable, and your program will be cancelled. We discuss the automatic investment program and the payroll deduction program under "About methods of payment" in "More information" in this Prospectus. The following table summarizes our rules regarding contributions to your contract which are subject to change. All ages in the table refer to the age of the named annuitant.

We have exercised our right to discontinue acceptance of contributions to certain series and types of contracts as set forth in the chart below, including contributions made through our automatic investment program or a payroll deduction program. Contributions received at our processing office will be returned to you. This change has no effect on amounts that are already invested in your contract.

For certain other series and types of contracts, we have exercised our right to limit contributions to the contracts subject to the effective dates and contribution amounts set forth in the chart below, including contributions made through our automatic investment program or a payroll deduction program. Contribution limitations are per calendar year. If you contribute less than the limitation provides, you may not carry the difference forward to a subsequent calendar year.

For certain series and types of contracts, we also have the right to: (i) limit total contributions to $500,000 if the annuitant's current age is 75 or less; (ii) limit total contributions to $250,000 if the annuitant's current age is 76-79; and (iii) discontinue acceptance of contributions if the annuitant's current age is 80 or greater.

Upon notice to you, we may exercise certain additional rights we have under the contract regarding contributions, including our right to (i) change minimum and maximum contribution requirements and limitations, and (ii) discontinue acceptance of contributions. Further, for certain contract series, we may at any time exercise our rights to limit the number of variable investment options which you may elect or to close a variable investment option to new contributions or transfers. Other contribution limitations may be imposed by your contract or applicable state law. See "Tax information" in this Prospectus for a more detailed discussion of sources of contributions and certain contribution limitations.

The "contract date" is the effective date of a contract. This usually is the business day we receive the properly completed and signed application, along with any other required documents, and your initial contribution. Your contract date will be shown in your contract. The 12-month period beginning on your contract date and each 12-month period after that date is a "contract year." The end of each 12-month period is your "contract date anniversary." For example, if your contract date is May 1, your contract date anniversary is April 30.

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| | | |
|:---|:---|:---|
| Contract Type | Minimum contribution | Source of contributions |
| NQ | • $50<br>| • After-tax money.<br>• Paid to us by check or transfer of contract value in a tax deferred exchange under Section 1035 of the internal revenue code.<br>• Paid to us by an employer who establishes a payroll deduction program.<br>**Series 100 & 400**<br>• Acceptance of contributions has been discontinued.<sup>(1)</sup><br>**Series 200**<br>• Maximum limit on contributions is $6,000 per calendar year.<br>**Series 300**<br>• Maximum limit on contributions is $6,000 per calendar year.<sup>(2)</sup><br>|

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| | | |
|:---|:---|:---|
| Contract Type | Minimum contribution | Source of contributions |
| Traditional IRA | **Series 100 & 200**<br>• $20<br>**Series 300 & 400**<br>• $50<br>| • "Regular" traditional IRA contributions either made by you or paid to us by an employer who establishes a payroll deduction program.<br>• Additional catch-up contributions.<br>• Eligible rollover distributions from 403(b) plans, qualified plans and governmental employer EDC plans.<br>• Rollovers from another traditional individual retirement arrangement.<br>• Direct custodian-to-custodian transfers from other traditional individual retirement arrangements.<br>**Series 100 (individual)**<br>• Acceptance of contributions has been discontinued.<br>**Series 100 (group)**<br>• Direct transfers are no longer permitted.<br>• Maximum limit on contributions is $7,500 per calendar year<sup>(3)(4)</sup> (subject to the general tax limits below).<br>**Series 200 & 400**<br>• Maximum limit on contributions is $7,500 per calendar year<sup>(3)(4)</sup> (subject to the general tax limits below).<br>**Series 300**<br>• Maximum limit on contributions is $7,500 per calendar year<sup>(2)(4)</sup> (subject to the general tax limits below).<br>**General tax limits**<br>**(all series, except Series 100 (individual))**<br>• Regular IRA contributions may not exceed $7,500 for 2026<sup>(2)(3)</sup>.<br>• Additional catch-up contributions of up to $1,100 per calendar year where the owner is at least age 50 at any time during 2026.<br>• After lifetime required minimum distributions must start, rollover and direct transfer contributions must be net of required minimum income distributions.<br>|
| Roth IRA and Roth Advantage | **Series 100 & 200**<br>• $20<br>**Series 300, 400 & 500**<br>• $50<br>| • Regular Roth IRA contributions either made by you or paid to us by an employer who establishes a payroll deduction program.<br>• Additional catch-up contributions.<br>• Rollovers from another Roth IRA.<br>• Rollovers from a "designated Roth contribution account" under specified retirement plans.<br>• Conversion rollovers from a traditional IRA or other eligible retirement plan.<br>• Direct transfers from another Roth IRA.<br>**Series 100 (individual)**<br>• Acceptance of contributions has been discontinued.<br>**Series 100 (group)**<br>• Direct transfers are no longer permitted.<br>• Maximum limit on contributions is $7,500 per calendar year<sup>(3)(4)</sup> (subject to the general tax limits below).<br>**Series 200, 400 & 500**<br>• Maximum limit on contributions is $7,500 per calendar year<sup>(3)(4)</sup> (subject to the general tax limits below).<br>**Series 300**<br>• Maximum limit on contributions is $7,500 per calendar year<sup>(2)(4)</sup> (subject to the general tax limits below).<br>**General tax limits**<br>**(all series, except Series 100 (individual))**<br>• Regular Roth IRA contributions may not exceed $7,500 for 2026<sup>(2)(3)</sup>.<br>• Additional catch-up contributions of up to $1,100 per calendar year where the owner is at least age 50 at any time during 2026.<br>• Contributions are subject to income limits and other tax rules. See "Contributions to Roth IRAs in "Tax information" in this prospectus.<br>|

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#### 16

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| | | |
|:---|:---|:---|
| Contract Type | Minimum contribution | Source of contributions |
| QP IRA | **Series 100 & 200**<br>• $1,000<br>**Series 300 & 400**<br>• $2,500<br>| • Rollovers from a qualified plan.<br>• Rollovers from a TSA.<br>• The EQUI-VEST® QP IRA contract is intended to be a conduit IRA to be used primarily for rollover contributions from a qualified plan or TSA, although we accept regular IRA contributions (limits described above under "traditional IRA").<br>**Series 100**<br>• Acceptance of contributions has been discontinued.<br>**Series 200 & 400**<br>• Maximum limit on contributions is $7,500 per calendar year<sup>(3)(4)</sup> (subject to the general tax guidelines below).<br>**Series 300**<br>• Maximum limit on contributions is $7,500 per calendar year<sup>(2)(4)</sup> (subject to the general tax limits below).<br>**General tax guidelines (all series)**<br>• Rollover contributions after lifetime required minimum distributions must start must be net of required minimum distributions.<br>• "Regular" after-tax contributions are not permitted.<br>|

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(1) This discontinuance does not apply to series 400 contracts issued in Maryland. Please see Appendix: "State contract availability and/or variations of certain features and benefits" in this Prospectus.

(2) This limitation does not apply to series 300 contracts issued in Florida. Please see Appendix: "State contract availability and/or variations of certain features and benefits" in this Prospectus.

(3) This limitation does not apply to series 400 and series 500 contracts issued in Florida or Maryland. Please see Appendix: "State contract availability and/or variations of certain features and benefits" in this Prospectus.

(4) For regular contributions, the calendar year limitation includes (i) contributions made during a calendar year, and (ii) contributions made in the subsequent calendar year until the tax return filing deadline provided they are designated for the prior calendar year.

#### 17

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See "Tax information" in this Prospectus for a more detailed discussion of sources of contributions and certain contribution limitations. For information on when contributions are credited under your contract, see "Dates and prices at which contract events occur" in "More information" in this Prospectus. Please review your contract for information on contribution limitations.

#### Owner and annuitant requirements
Under NQ contracts, the annuitant can be different than the owner. Under any type of IRA contract, the owner and annuitant must be the same person. Owners which are not individuals may be required to document their status to avoid 30% Foreign Account Tax Compliance Act ("FATCA") withholding from U.S.–source income.

#### How you can make your contributions
Except as noted below, contributions must be made by check drawn on a U.S. bank, in U.S. dollars, and made payable to "Equitable" (for subsequent contributions please write your contract number on the check). We may also apply contributions made pursuant to an intended Section 1035 tax-free exchange or a direct transfer. We do not accept third-party checks endorsed to us except for rollover contributions, contract exchanges or trustee checks that involve no refund. All checks are subject to our ability to collect the funds. We reserve the right to reject a payment if it is received in an unacceptable form.

Additional contributions may also be made by wire transfer or our automatic investment program. The methods of payment are discussed in detail under "About other methods of payment" in "More information" in this Prospectus.

Your initial contribution must generally be accompanied by an application and any other form we need to process the contribution. If any information is missing or unclear, we will hold the contribution, whether received via check or wire, in a non-interest bearing suspense account while we try to obtain that information. If we are unable to obtain all of the information we require within five business days after we receive an incomplete application or form, we will inform the financial professional submitting the application on your behalf. We will then return the contribution to you unless you specifically direct us to keep your contribution until we receive the required information.

If additional contributions are permitted under the contract, generally, you may make additional contributions at any time. You may do so in single sum amounts, on a regular basis, or as your financial situation permits.

Our "business day" is generally any day the New York Stock Exchange is open for regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an earlier close of regular trading). A business day does not include a day on which we are not open due to emergency conditions determined by the Securities and Exchange Commission. We may also close early due to such emergency conditions. For more information about our business day and our pricing of transactions, please see "Dates and prices at which contract events occur" in "More information" in this Prospectus.

#### What are your investment options under the contract?
Your investment options are the variable investment options, the guaranteed interest option and the fixed maturity options. We may, at any time, exercise our rights to change, limit or amend the number of investment options or to close a variable investment option to new contributions or transfers.

#### Variable investment options
Contract value allocated to one of the variable investment options will vary based on the investment performance of the underlying Portfolio in which the variable investment option invests. There is a risk of loss of the entire amount invested. You can lose your principal when investing in the variable investment options. In periods of poor market performance, the net return, after charges, expenses, and adjustments, may result in negative yields, including for the EQ/Money Market variable investment option. Subject to the terms of your contract, we may exercise our rights to limit or terminate your contributions and to limit the number of variable investment options you may elect.

You can choose from among the variable investment options, the guaranteed interest option and the fixed maturity options.

#### Portfolios of the Trusts
We offer both affiliated and unaffiliated Trusts, which in turn offer one or more Portfolios. Equitable Investment Management Group, LLC ("Equitable IMG") is an affiliate of the Company and serves as the investment adviser of the EQ Advisors Trust (the "affiliated Trust"). For some affiliated Portfolios, Equitable IMG has entered into sub-advisory agreements with one or more other investment advisers (the "sub-advisers") to carry out investment decisions for the Portfolios. As such, among other responsibilities, Equitable IMG oversees the activities of the sub-advisers with respect to the affiliated Trust and is responsible for retaining or discontinuing the services of those sub-advisers.

Information regarding each of the currently available Portfolios, their investment adviser(s) and/or sub-adviser(s), their current expenses, and their current performance is available in an appendix to the prospectus. See Appendix: "Investment options available under the contract."

Each Portfolio has issued a prospectus that contains more detailed information about the Portfolio. You should consider the investment objectives, risks, and charges and expenses of the portfolios carefully before investing. In order to obtain copies of the portfolios' prospectuses, you may call one of our customer service representatives at (877) 522 - 5035, or visit www.equitable.com/ICSR#EQH146648.

You should be aware that Equitable Advisors, LLC (Equitable Financial Advisors in Michigan and Tennessee), ("Equitable Advisors") and Equitable Distributors, LLC ("Equitable

Distributors") (together, the "Distributors") directly or indirectly receive 12b-1 fees from affiliated Portfolios for providing certain distribution and/or shareholder support services. These

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fees will not exceed 0.25% of the Portfolios' average daily net assets. The affiliated Portfolios' sub-advisers and/or their affiliates may also contribute to the cost of expenses for sales meetings or seminar sponsorships that may relate to the contracts and/or the sub-advisers' respective Portfolios. In addition, Equitable IMG receives advisory fees and Equitable Investment Management, LLC, an affiliate of Equitable IMG, receives administration fees in connection with the services they provide to the Portfolios. As such, it is generally more profitable for us to offer affiliated Portfolios than to offer unaffiliated Portfolios.

The Company or the Distributors may directly or indirectly receive 12b-1 fees and additional payments from certain unaffiliated Portfolios, their advisers, sub-advisers, distributors or affiliates, for providing certain administrative, marketing, distribution and/or shareholder support services. These fees and payments range from 0% to 0.60% of the unaffiliated Portfolios' average daily net assets. The Distributors may also receive payments from the advisers or sub-advisers of the unaffiliated Portfolios or their affiliates for certain distribution services, including expenses for sales meetings or seminar sponsorships that may relate to the contracts and/or the advisers' respective Portfolios.

As a contract owner, you may bear the costs of some or all of these fees and payments through your indirect investment in the Portfolios. (See the Portfolios' prospectuses for more information.) These fees and payments, as well as the Portfolios' investment advisory fees and administration expenses, will reduce the underlying Portfolios' investment returns. The Company and/or its affiliates may profit from these fees and payments. The Company considers the availability of these fees and payment arrangements during the selection process for the underlying Portfolios. These fees and payment arrangements may create an incentive for us to select Portfolios (and classes of shares of Portfolios) that pay us higher amounts.

Some affiliated Portfolios invest in other affiliated Portfolios (the "EQ Fund of Fund Portfolios"). The EQ Fund of Fund Portfolios offer contract owners a convenient opportunity to invest in other Portfolios that are managed and have been selected for inclusion in the EQ Fund of Fund Portfolios by Equitable IMG. Equitable Advisors, an affiliated broker-dealer of the Company, may promote the benefits of such Portfolios to contract owners and/or suggest that contract owners consider whether allocating some or all of their account value to such Portfolios is consistent with their desired investment objectives. In doing so, the Company, and/or its affiliates, may be subject to conflicts of interest insofar as the Company may derive greater revenues from the EQ Fund of Fund Portfolios than certain other Portfolios available to you under your contract. Please see "Allocating your contributions" in this section for more information about your role in managing your allocations.

As described in more detail in the Portfolio prospectuses, the EQ Managed Volatility Portfolios may utilize a proprietary volatility management strategy developed by Equitable IMG (the "EQ volatility management strategy") and, in addition, certain EQ Fund of Fund Portfolios may invest in affiliated Portfolios that utilize this strategy. The EQ volatility management strategy employs

various volatility management techniques, such as the use of ETFs or futures and options, to reduce the Portfolio's equity exposure during periods when certain market indicators indicate that market volatility is above specific thresholds set for the Portfolio. When market volatility is increasing above the specific thresholds set for a Portfolio utilizing the EQ volatility management strategy, the adviser of the Portfolio may reduce equity exposure. Although this strategy is intended to reduce the overall risk of investing in the Portfolio, it may not effectively protect the Portfolio from market declines and may increase its losses. Further, during such times, the Portfolio's exposure to equity securities may be less than that of a traditional equity portfolio. This may limit the Portfolio's participation in market gains and result in periods of underperformance, including those periods when the specified benchmark index is appreciating, but market volatility is high.

The EQ Managed Volatility Portfolios that include the EQ volatility management strategy as part of their investment objective and/or principal investment strategy, and the EQ Fund of Fund Portfolios that invest in Portfolios that use the EQ volatility management strategy, are identified in the Appendix: "Investment options available under the contract" by a "†".

Portfolios that utilize the EQ volatility management strategy (or, in the case of certain EQ Fund of Fund Portfolios, invest in other Portfolios that use the EQ volatility management strategy) are designed to reduce the overall volatility of your account value and provide you with risk-adjusted returns over time. During rising markets, the EQ volatility management strategy, however, could result in your account value rising less than would have been the case had you been invested in a Portfolio that does not utilize the EQ volatility management strategy (or, in the case of the EQ Fund of Fund Portfolios, invest exclusively in other Portfolios that do not use the EQ volatility management strategy). Conversely, investing in investment options that use the EQ volatility management strategy may be helpful in a declining market when high market volatility triggers a reduction in the investment option's equity exposure because during these periods of high volatility, the risk of losses from investing in equity securities may increase. In these instances, your account value may decline less than would have been the case had you not been invested in investment options that use the EQ volatility management strategy. Please see the underlying Portfolio prospectuses for more information in general, as well as more information about the EQ volatility management strategy. See also Appendix "Investment options available under the contract" for more information.

Certain other affiliated Portfolios, as well as unaffiliated Portfolios, may utilize volatility management techniques (including Fund of Fund Portfolios that invest in other Portfolios that utilize volatility management techniques) that differ from the EQ volatility management strategy. Such techniques could also impact your Total account value and guaranteed benefit(s), if any, in the same manner described above. Please see the Portfolio prospectuses for more information in general, as well as more information about the Portfolio's objective, strategies, and volatility management techniques. See also Appendix "Investment options available under the contract" for more information.

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Asset Transfer Program. Portfolio allocations in certain of our variable annuity contracts with guaranteed benefits are subject to our Asset Transfer Program (ATP) feature. The ATP helps us manage our financial exposure in connection with providing certain guaranteed benefits, by using predetermined mathematical formulas to move account value between the EQ/Ultra Conservative Strategy Portfolio (an investment option utilized solely by the ATP) and the other Portfolios offered under those contracts. You should be aware that operation of the predetermined mathematical formulas underpinning the ATP has the potential to adversely impact the Portfolios, including their performance, risk profile and expenses. This means that Portfolio investments in contracts with no ATP feature, such as yours, could still be adversely impacted. Particularly during times of high market volatility, if the ATP triggers substantial asset flows into and out of a Portfolio, it could have the following effects on all contract owners invested in that Portfolio:

&nbsp;&nbsp;&nbsp;&nbsp;(a) By requiring a Portfolio sub-adviser to buy and sell large amounts of securities at inopportune times, a Portfolio's investment performance and the ability of the sub-adviser to fully implement the Portfolio's investment strategy could be negatively affected; and

&nbsp;&nbsp;&nbsp;&nbsp;(b) By generating higher turnover in its securities or other assets than it would have experienced without being impacted by the ATP, a Portfolio could incur higher operating expense ratios and transaction costs than comparable funds. In addition, even Portfolios structured as funds-of-funds that are not available for investment by contract owners who are subject to the ATP could also be impacted by the ATP if those Portfolios invest in underlying funds that are themselves subject to significant asset turnover caused by the ATP. Because the ATP formulas generate unique results for each contract, not all contract owners who are subject to the ATP will be affected by operation of the ATP in the same way. On any particular day on which the ATP is activated, some contract owners may have a portion of their account value transferred to the EQ/Ultra Conservative Strategy Portfolio investment option and others may not. If the ATP causes significant transfers of total account value out of one or more Portfolios, any resulting negative effect on the performance of those Portfolios will be experienced to a greater extent by a contract owner (with or without the ATP) invested in those Portfolios whose account value was not subject to the transfers.

#### Fixed investment options
Information regarding each currently offered fixed investment option, including its name, its term and its minimum guaranteed interest rate is available in an appendix to this prospectus. See Appendix "Investment options available under the contract".

#### Guaranteed interest option
The guaranteed interest option is a fixed option that is part of our general account and pays interest at guaranteed rates. We discuss our general account in "More information" in this Prospectus.

We assign an interest rate to each amount allocated to the guaranteed interest option. This rate is guaranteed for a specified period. The rate may be different depending upon certain factors including the type and series of your contract and when the allocation is made. Therefore, different interest rates may apply to different amounts in the guaranteed interest option.

We credit interest daily to amounts in the guaranteed interest option. The minimum rate may vary depending on when your contract is issued but it will be shown on the data page for your contract and will never be less than 1.0%.

We set current interest rates periodically, according to our procedures that we have in effect at the time. All interest rates are effective annual rates, but before deduction of annual administrative charges or any withdrawal charges.

We reserve the right to limit contributions to the guaranteed interest option. See "Allocating your contributions" in this section for more information.

There is no market value adjustment deduction in connection with any transfer of account value out of the guaranteed interest option due to changes in interest rates. A withdrawal from the certificate itself, however, may result in a withdrawal charge. For more information, see "Withdrawal charge" under "Charges, expenses, and adjustments" in this prospectus.

#### Fixed maturity options
The fixed maturity option is part of our general account and pays interest at guaranteed rates. The guaranteed minimum We discuss our general account in "More information" in this prospectus. We offer fixed maturity options with maturity dates generally ranging from one to ten years. The minimum guaranteed rate of interest is 3%. If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment, which will increase or decrease any fixed maturity amount you have in that fixed maturity option. Please see "Fixed maturity options" later in this section for more information.

#### Selecting your investment method for variable investment options
You must choose one of the following methods for selecting your variable investment options:

&nbsp;&nbsp;&nbsp;&nbsp;• Maximum investment options choice. Under this method, you may allocate contributions or transfer funds to any of the available investment options listed in A and B in the investment options chart which can be found in the Appendix: "Investment options available under the contract." You can make transfers whenever you choose. However, there will be restrictions on the amount you can transfer out of the guaranteed interest option listed in A in the investment options which can be found in the Appendix: "Investment options available under the contract."

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&nbsp;&nbsp;&nbsp;&nbsp;• Maximum transfer flexibility. Under this method, you may allocate contributions or transfer funds to any of the available investment options listed in A in the investment options which can be found in the Appendix: "Investment options available under the contract." No transfer restrictions will apply.

Please see options A and B in the investment options chart in the Appendix: "Investment options available under the contract" in this prospectus.

Temporary removal of transfer restrictions that apply to the investment methods.

From time to time, we may remove certain restrictions that apply to your investment method. If we do so, we will tell you. For example, if you elect the "Maximum investment options choice" method, for a limited time, there will be no restrictions on the amount you can transfer out of the guaranteed interest option listed in group "A." If you elect the "Maximum transfer flexibility" method, for a limited time, you will be able to use the fixed income variable investment options listed in group "B" as well as the fixed maturity options.

We will also tell you at least 45 days in advance of the day that we intend to reimpose the transfer restrictions. When we reimpose the transfer restrictions, if you elect the "Maximum investment options choice" method, limits on transfers out of the guaranteed interest option will again apply. If you elect the "Maximum transfer flexibility" method, you will no longer be permitted to allocate new contributions to, or transfer amounts into the variable investment options in group "B" (including through our rebalancing program) or the fixed maturity options. However, amounts that are in any investment options that are not available under "Maximum transfer flexibility" can remain in these options.

Please see options A and B in the investment options chart in the Appendix: "Investment options available under the contract" in this prospectus.

The Target Date Allocation investment options (which invest in the corresponding Target Date Allocation portfolios) are expected to invest more heavily in fixed income securities as they approach their respective target dates, and thereafter. See Appendix: "Investment options available under the contract" for a list of the Target Date Allocation portfolios. As each Target Date Allocation investment option reaches its respective target date, we reserve the right to make it a group "B" investment option. Please note that if you select the "Maximum transfer flexibility" method, and you allocate any contributions or account value to any of the Target Date Allocation investment options, you will be deemed to have changed to the "Maximum investment options choice" method. This change to your investment method will occur when you change your allocation instruction to include a Target Date Allocation investment option or when you make a transfer to a Target Date Allocation investment option that has been reassigned. We will notify you of this change in writing. Please note that if this occurs, the

number of variable investment options available to you will increase. In other words, the "B" investment options will be available to you. However, your ability to transfer out of the guaranteed interest option will be limited.

If you select the "Maximum transfer flexibility" method but have not included any of the Target Date Allocation investment options among your allocations, you will not be changed to the alternate method but those options will no longer be available to you.

You may currently choose from any of the investment options available under your investment method. In all cases, if any of the options listed in B in the chart in the Appendix: "Investment options available under the contract" are selected, you will be subject to the restrictions on transfers out of the guaranteed interest option that apply under the "Maximum investment options choice" investment method.

#### Fixed maturity options
We offer fixed maturity options with maturity dates generally ranging from one to ten years. The minimum guaranteed rate of interest is 3%. We will not accept allocations to a fixed maturity option if on the date the contribution or transfer is to be applied the rate to maturity (e.g., the crediting rate) is 3%. This means that at points in time there may be no fixed maturity options available. You can allocate your contributions to one or more of these fixed maturity options. However, you may not allocate more than one contribution to any one fixed maturity option. These amounts become part of a non-unitized separate account. They will accumulate interest at the "rate to maturity" for each fixed maturity option. The total amount you allocate to and accumulate in each fixed maturity option is called the "fixed maturity amount." The fixed maturity options may not be available in all or all states. See Appendix: "State contract availability and/or variations of certain features and benefits" for more information. See also "Charges, expenses, and adjustments" in this prospectus for information on withdrawal charges when amounts are allocated to the fixed maturity options.

The rate to maturity you will receive for each fixed maturity option is the rate to maturity in effect for new contributions allocated to that fixed maturity option on the date we apply your contribution.

On the maturity date of a fixed maturity option, your fixed maturity amount, assuming you have not made any withdrawals or transfers, will equal your contribution to that fixed maturity option plus interest, at the rate to maturity for that contribution. This is the fixed maturity option's "maturity value." Before maturity, the current value we will report for your fixed maturity amount will reflect a market value adjustment. Your current value will reflect the market value adjustment that we would make if you were to withdraw all of your fixed maturity amounts on the date of the report. We call this your "market adjusted amount."

Fixed maturity options and maturity dates. We currently offer fixed maturity options ending on June 15th for

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maturity years ranging from one through ten. Not all of these fixed maturity options will be available for annuitant ages 76 and above. See "Allocating your contributions" in this prospectus for more information. in this prospectus. As fixed maturity options expire, we expect to add maturity years so that generally ten fixed maturity options are available at any time.

If a fixed maturity option is scheduled to mature on June 15th and June 15th is a non-business day, that fixed maturity option will mature on the prior business day.

We will not accept allocations to a fixed maturity option if on the date the contribution is to be applied:

&nbsp;&nbsp;&nbsp;&nbsp;• you previously allocated a contribution or made a transfer to the same fixed maturity option; or

&nbsp;&nbsp;&nbsp;&nbsp;• the rate to maturity is 3%; or

&nbsp;&nbsp;&nbsp;&nbsp;• the fixed maturity option's maturity date is within 45 days; or

&nbsp;&nbsp;&nbsp;&nbsp;• the fixed maturity option's maturity date is later than the date annuity payments are to begin.

Contributions allocated to a fixed maturity option will receive the rate to maturity in effect for that fixed maturity option on that business day.

Your choices at the maturity date. We will notify you at least 45 days before each of your fixed maturity options is scheduled to mature. At that time, you may choose to have one of the following take place on the maturity date, as long as none of the conditions listed above or in "Allocating your contributions" in this prospectus would apply:

&nbsp;&nbsp;&nbsp;&nbsp;(a) transfer the maturity value into another available fixed maturity option, or into any of the variable investment options; or

&nbsp;&nbsp;&nbsp;&nbsp;(b) withdraw the maturity value (there may be a withdrawal charge).

The rates to maturity are determined weekly. Current rates to maturity for the fixed maturity options can be obtained from your financial professional or us. Please see "How to reach us" for detailed information on how to reach us.

If we do not receive your choice on or before the fixed maturity option's maturity date, we will automatically transfer your maturity value into the next available fixed maturity option (or another investment option if we are required to do so by any state regulation). We may change our procedures in the future.

Market value adjustment. If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment, which will increase or decrease any fixed maturity amount you have in that fixed maturity option. The amount of the adjustment will depend on two factors:

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

&nbsp;&nbsp;&nbsp;&nbsp;(a) the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and

&nbsp;&nbsp;&nbsp;&nbsp;(b) the length of time remaining until the maturity date.

In general, if interest rates rise from the time that you originally allocate an amount to a fixed maturity option to the time that you take a withdrawal, the market value adjustment will be negative. Likewise, if interest rates drop at the end of that time, the market value adjustment will be positive. Also, the amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date. Therefore, it is possible that the market value adjustment could greatly reduce your value in the fixed maturity options, particularly in the fixed maturity options with later maturity dates. You could lose a significant amount of money due to a market value adjustment if amounts are removed from a fixed maturity option prior to maturity.

#### Rates to maturity and price per $100 of maturity value
We can determine the amount required to be allocated to one or more fixed maturity options in order to produce

specified maturity values. For example, we can tell you how much you need to allocate per $100 of maturity value.

The rates to maturity are determined weekly. The rates in the table below are illustrative only and will most likely differ from the rates applicable at time of purchase. Current rates to maturity can be obtained from your financial professional or us. Please see "How to reach us" for detailed information on how to reach us.

The rates to maturity for new allocations and the related price per $100 of maturity value are as shown below:

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| | | |
|:---|:---|:---|
| **Fixed Maturity**<br>**Options with**<br>**June 15th**<br>**Maturity Date of**<br>**Maturity Year** | Rate to Maturity as<br>of February 15,<br>2026 | Price Per $100 of<br>Maturity Value |
| 2026 | 3.00%<sup>(2)</sup> | $99.03 |
| 2027 | 3.00%<sup>(2)</sup> | $96.15 |
| 2028 | 3.00%<sup>(2)</sup> | $93.34 |
| 2029 | 3.00%<sup>(2)</sup> | $90.63 |
| 2030 | 3.00%<sup>(2)</sup> | $87.99 |
| 2031 | 3.00%<sup>(2)</sup> | $85.43 |
| 2032 | 3.00%<sup>(2)</sup> | $82.93 |
| 2033<sup>(1)</sup> | 3.00%<sup>(2)</sup> | $80.53 |
| 2034<sup>(1)</sup> | 3.00%<sup>(2)</sup> | $78.19 |
| 2035<sup>(1)</sup> | 3.05% | $75.57 |

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&nbsp;&nbsp;&nbsp;&nbsp;(1) Not available in Oregon.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Since these rates to maturity are 3%, no amounts could have been allocated to these options.

#### How we determine the market value adjustment
We use the following procedure to calculate the market value adjustment (up or down) we make if you withdraw all

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of your value from a fixed maturity option before its maturity date.

&nbsp;&nbsp;&nbsp;&nbsp;(1) We determine the market adjusted amount on the date of the withdrawal as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) We determine the fixed maturity amount that would be payable on the maturity date, using the rate to maturity for the fixed maturity option.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) We determine the period remaining in your fixed maturity option (based on the withdrawal date) and convert it to fractional years based on a 365-day year. For example, three years and 12 days becomes 3.0329.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) We determine the current rate to maturity that applies on the withdrawal date to new allocations to the same fixed maturity option.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) We determine the present value of the fixed maturity amount payable at the maturity date, using the period determined in (b) and the rate determined in (c).

&nbsp;&nbsp;&nbsp;&nbsp;(2) We determine the fixed maturity amount as of the current date.

&nbsp;&nbsp;&nbsp;&nbsp;(3) We subtract (2) from the result in (1)(d). The result is the market value adjustment applicable to such fixed maturity option, which may be positive or negative.

Your market adjusted amount is the present value of the maturity value discounted at the rate to maturity in effect for new contributions to that same fixed maturity option on the date of the calculation.

If you withdraw only a portion of the amount in a fixed maturity option, the market value adjustment will be a percentage of the market value adjustment that would have applied if you had withdrawn the entire value in that fixed maturity option. This percentage is equal to the percentage of the value in the fixed maturity option that you are withdrawing. Any withdrawal charges that are deducted from a fixed maturity option will result in a market value adjustment calculated in the same way. See "Appendix: Market value adjustment example" in the Statement of Additional Information for an example.

For purposes of calculating the rate to maturity for new allocations to a fixed maturity option (see (1)(c) above), we use the rate we have in effect for new allocations to that fixed maturity option. We use this rate even if new allocations to that option would not be accepted at that time. This rate will not be less than 3%. If we do not have a rate to maturity in effect for a fixed maturity option to which the "current rate to maturity" in (1)(c) above would apply, we will use the rate at the next closest maturity date. If we are no longer offering new fixed maturity options, the "current rate to maturity" will be determined in accordance with our procedures then in effect. We reserve the right to add up to 0.50% to the current rate in (1)(c) above for purposes of calculating the market value adjustment only.

#### Allocating your contributions
Once you have made your investment method choice, you may allocate your contributions to one or more, or all of the investment options that you have chosen, subject to any restrictions under the investment method you chose. However, you may not allocate more than one contribution to any one fixed maturity option. If the annuitant is age 76 or older, you may only allocate contributions to fixed maturity options with maturities of five years or less. Allocations must be in whole percentages and you may change your allocation percentages at any time. However, the total of your allocations must equal 100%. Additional contributions are allocated according to instructions on file unless you provide us with new instructions. Once your contributions are allocated to the investment options, they become part of your account value. We discuss account value in "Determining your contract's value" in this prospectus. After your contract is issued, you may request that we add or eliminate any variable investment options that result in transfer restrictions. We reserve the right to deny your request. See "Transferring your money among investment options" in this prospectus.

The contract is between you and the Company. The contract is not an investment advisory account, and the Company is not providing any investment advice or managing the allocations under your contract. In the absence of a specific written arrangement to the contrary, you, as the owner of the contract, have the sole authority to make investment allocations and other decisions under the contract. Your Equitable Advisors, LLC ("Equitable Advisors") financial professional is acting as a broker-dealer registered representative, and is not authorized to act as an investment advisor or to manage the allocations under your contract. If your financial professional is a registered representative with a broker-dealer other than Equitable Advisors, you should speak with him/her regarding any different arrangements that may apply.

#### Your right to cancel within a certain number of days
This is provided for informational purposes only. Since the contracts are no longer available to new purchasers, this cancellation provision is no longer applicable.

If for any reason you are not satisfied with your contract, you may return it to us for a refund. To exercise this cancellation right you must mail the contract directly to our processing office within 10 days after you receive it. In some states, this "free look" period may be longer.

For contributions allocated to the variable investment options, your refund will equal your contributions, reflecting any investment gain or loss that also reflects the daily charges we deduct. For contributions allocated to the fixed maturity options, your refund will equal the amount of the contribution allocated to the fixed maturity options reflecting any positive or negative market value adjustments. Some states require that we refund the full amount of your contribution (not including any investment gain or loss, interest, or market value adjustment). For contributions allocated to the guaranteed interest option, your refund will equal the amount of the contribution. For an IRA contract returned to us within seven days after you receive it, we are required to refund the full amount of your contribution. When required by applicable law to return the full amount of your contribution, we will return the greater of your contribution or your contract's cash value.

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2. Benefits available under the contract

#### Summary of Benefits
The following tables summarize important information about the benefits available under the contract.

#### Death Benefits
This death benefit is available during the accumulation phase:

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Name of Benefit | Purpose | **Standard/**<br>**Optional** | Annual Fee | Annual Fee | Brief Description of Restrictions/<br>Limitations |
| Name of Benefit | Purpose | **Standard/**<br>**Optional** | Max | Current | Brief Description of Restrictions/<br>Limitations |
| Death Benefit | Guarantees beneficiaries will receive a benefit at least equal to your contributions less adjusted withdrawals. | Standard | No Additional<br>Charge | No Additional<br>Charge | • Withdrawals could significantly reduce or terminate benefit<br>|

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#### Other Benefits
These other benefits are available during the accumulation phase:

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Name of Benefit | Purpose | **Standard/**<br>**Optional** | Annual Fee | Annual Fee | Brief Description of Restrictions/<br>Limitations |
| Name of Benefit | Purpose | **Standard/**<br>**Optional** | Max | Current | Brief Description of Restrictions/<br>Limitations |
| Rebalancing<br>Option I<sup>(1)</sup> and Option II<sup>(2)</sup> | Periodically rebalance to your desired asset mix. | Optional | No Charge | No Charge | • Not generally available with Dollar Cost Averaging<br>• Investment simplifier automatic options are not available with rebalancing option II<br>|
| Dollar Cost Averaging<br>and Investment Simplifier | Transfer account value to selected investment options on a regular basis to potentially reduce the impact of market volatility. | Optional | No Charge | No Charge | • Not generally available with Rebalancing<br>|

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(1) Option I allows you to rebalance your account value among the variable investment options.

(2) Option II allows you to rebalance your account value among the variable investment options and the guaranteed interest option.

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#### About Death Benefits

#### Payment of Death Benefit
You designate your beneficiary when you apply for your contract. You may change your beneficiary at any time while the contract is in force and the owner and annuitant are alive. The change will be effective as of the date the written request is executed, whether or not you are living on the date the change is received at our processing office. We are not responsible for any beneficiary change request that we do not receive. We will send you a written confirmation when we receive your request.

#### Death benefit
The death benefit is equal to the greater of (i) your account value (without adjustment for any otherwise applicable negative market value adjustment) as of the date we receive satisfactory proof of the annuitant's death, any required instructions for the method of payment, information and forms necessary to effect payment and (ii) the "minimum death benefit." The minimum death benefit is equal to your total contributions, adjusted for withdrawals, withdrawal charges, and taxes that apply. There is no additional charge for this death benefit.

If your surviving spouse rolls the death benefit proceeds over into a contract issued by us, the death proceeds will remain invested in this contract until your spouse's contract is issued and the amount of the death benefit will be calculated as of the date we receive all requirements necessary to issue your spouse's new contract. The amount of the death benefit will be calculated to equal the greater of (i) your account value (without adjustment for any otherwise applicable negative market value adjustment) as of the date that your spouse's contract is issued, and (ii) the "minimum death benefit" as of the date of your death. This means that the death benefit proceeds could vary up or down, based on investment performance, until your spouse's new contract is issued.

#### How withdrawals affect the minimum death benefit
Depending upon contract series, contract date and the state where your contract is issued, each withdrawal you make will reduce the amount of your current minimum death benefit on a pro rata basis. Reduction on a pro rata basis means that we calculate the percentage of your current account value that is being withdrawn (including the amount of any withdrawal charge deducted from the contract) and we reduce your current minimum death benefit by that same percentage. For example, if your account value is $30,000, and you withdraw $12,000 you have withdrawn 40% of your account value. If your minimum death benefit was $40,000 before the withdrawal, it would be reduced by $16,000 ($40,000 x .40) and your new minimum death benefit after the withdrawal would be $24,000 ($40,000-$16,000). As this example shows, the pro rata reduction of the death benefit can be greater than the dollar amount of the withdrawal. Check with your financial professional.

#### Effect of the annuitant's death
If the annuitant dies before the annuity payments begin, we will pay the death benefit to your beneficiary.

Generally, the death of the annuitant terminates the contract. However, if you are both the owner and the annuitant and your spouse is the sole primary beneficiary, the contract can be continued as discussed below under "Successor owner and annuitant." Only a spouse who is the sole primary beneficiary can be a successor owner/ annuitant. The determination of spousal status is made under applicable state law; however, in the event of a conflict between federal and state law, we follow federal rules. A beneficiary may be able to have limited ownership as discussed under "Beneficiary continuation option" below.

Successor Owner and Annuitant: traditional IRA, QP IRA, NQ and Roth IRA contracts (may not be available in all states for some series). If you are the owner and annuitant and your spouse is the sole primary beneficiary, your spouse may elect upon your death to continue the contract as the owner/annuitant and no death benefit is payable until the surviving spouse's death. If your surviving spouse decides to continue the contract, as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect the successor owner/annuitant feature, we will increase the account value to equal your minimum death benefit, if such death benefit is greater than such account value. The increase in the account value will be allocated to the investment options according to the allocation percentages we have on file for your contract. Thereafter, withdrawal charges will no longer apply to contributions made before your death. Withdrawal charges will apply if additional contributions are made. These additional contributions will be withdrawn only after all other amounts have been withdrawn. For series 100 and 200 IRA contracts, withdrawal charges will no longer apply and additional contributions may no longer be made. The minimum death benefit will continue to apply.

#### When an NQ contract owner dies before the annuitant
Under certain conditions after the original owner's death, the owner changes for purposes of receiving federal tax law required distributions from your contract. When you are not the annuitant under an NQ contract and you die before annuity payments begin, unless you specify otherwise, we will automatically make the beneficiary your successor owner. If you do not want this beneficiary also to be the successor owner, you should name a specific successor owner. You may name a successor at any time while the contract is in force and the owner and annuitant are alive by sending satisfactory notice to our processing office.

Unless the surviving spouse of the owner who has died is the successor owner for this purpose, the entire interest in the contract must be distributed under the following rules:

&nbsp;&nbsp;&nbsp;&nbsp;• The cash value of the contract must be fully paid to the successor owner (new owner) within five years after your death.

&nbsp;&nbsp;&nbsp;&nbsp;• The successor owner may instead elect to receive the cash value as a life annuity (or payments for a period certain of not longer than the new owner's life expectancy). Payments must begin within one year after the non-annuitant owner's death. Unless this alternative is elected, we will pay any cash value five years after your death.

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If the surviving spouse is the successor owner, the spouse may elect to continue the contract. No distributions are required as long as the surviving spouse and annuitant are living. The account value must be distributed no later than 5 years after the spouse's death.

#### How death benefit payment is made
We will pay the death benefit to the beneficiary in the form of the annuity payout option you have chosen, if the option is permitted under federal tax rules in effect after your death.

If you have not chosen an annuity payout option as of the time of the annuitant's death, the beneficiary will receive the death benefit in a single sum. However, subject to any exceptions in the contract, our rules and any applicable requirements under federal income tax rules, the beneficiary may elect to apply the death benefit to one or more annuity payout options we offer at the time. See "Your annuity payout options" under "Accessing your money" earlier in this Prospectus. Please note that any annuity payout option chosen may not extend beyond the life expectancy of the beneficiary.

If the beneficiary is a natural person (i.e., not an entity such as a corporation or a trust) and so elects, death benefit proceeds can be paid through the "Equitable Access Account," which is a draft account that works in certain respects like an interest-bearing checking account. In that case, we will send the beneficiary a draftbook, and the beneficiary will have immediate access to the proceeds by writing a draft for all or part of the amount of the death benefit proceeds. The Company will retain the funds until a draft is presented for payment. Interest on the Equitable Access Account is earned from the date we establish the account until the account is closed by your beneficiary or by us if the account balance falls below the minimum balance requirement, which is currently $1,000. The Equitable Access Account is part of the Company's general account and is subject to the claims of our creditors. We will receive any investment earnings during the period such amounts remain in the general account. The Equitable Access Account is not a bank account or a checking account and it is not insured by the FDIC. Funds held by insurance companies in the general account are guaranteed by the respective state guaranty association.

#### Beneficiary continuation option for traditional IRA, QP IRA, Roth IRA and Roth Advantage contracts
Upon your death under a traditional IRA, QP IRA, Roth IRA, or Roth Advantage contract, your beneficiary may generally elect to keep the contract with your name on it and receive distributions under the contract instead of receiving the death benefit in a single sum. The beneficiary continuation option may not be available in all states for some series. Depending on the beneficiary, this option may be restricted or may no longer be available for deaths after December 31, 2019, due to the changes made by the Setting Every Community Up for Retirement Enhancement Act ("SECURE Act") enacted at the end of 2019. We may be required in certain cases to pay benefits faster under existing contracts.

If eligible, your beneficiary can elect to receive payments over your beneficiary's life expectancy (determined in the calendar year after your death and determined on a term certain basis). This feature must be elected by September 30th of the year following the calendar year of your death and before any other inconsistent election is made. Beneficiaries who do not make a timely election will not be eligible for this option. These payments must begin no later than December 31st of the calendar year after the year of your death. If the election is made, then as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect the beneficiary continuation option feature, we will increase the account value to equal the applicable death benefit if such death benefit is greater then such account value.

For deaths after December 31, 2019, only specified individuals who are "eligible designated beneficiaries" or "EDBs" may generally stretch post-death payments over the beneficiary's life expectancy. See "required minimum distributions after your death" in this prospectus under "Tax Information." Individual beneficiaries who do not have EDB status (including beneficiaries named by the original beneficiary to receive any remaining interest after the death of the original beneficiary) must take out any remaining interest in the IRA or plan within 10 years of the applicable death in accordance with federal tax rules.

Under the beneficiary continuation option:

&nbsp;&nbsp;&nbsp;&nbsp;• The contract continues with your name on it for the benefit of your beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• This feature is only available if the beneficiary is an individual. Certain trusts with only individual beneficiaries will be treated as individuals for this purpose.

&nbsp;&nbsp;&nbsp;&nbsp;• If there is more than one beneficiary, each beneficiary's share will be separately accounted for. It will be distributed over the beneficiary's own life expectancy, if payments over life expectancy are chosen by an eligible beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• The minimum amount that is required in order to elect the beneficiary continuation option is $5,000 for each beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• The beneficiary may make transfers among the investment options, but no additional contributions will be permitted.

&nbsp;&nbsp;&nbsp;&nbsp;• The minimum death benefit provision will no longer be in effect.

&nbsp;&nbsp;&nbsp;&nbsp;• The beneficiary may choose at any time to withdraw all or a portion of the account value and no withdrawal charges will apply. Any partial withdrawal must be at least $300.

&nbsp;&nbsp;&nbsp;&nbsp;• Your beneficiary will have the right to name a beneficiary to receive any remaining interest in the contract.

&nbsp;&nbsp;&nbsp;&nbsp;• Upon the death of your beneficiary, the following distribution rules will apply to the subsequent beneficiary

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named by your beneficiary: (1) if your beneficiary is an EDB or you died on or before December 31, 2019, the subsequent beneficiary must withdraw any remaining amount within ten years of your beneficiary's death in accordance with federal tax rules; or (2) if your beneficiary is not an EDB, the subsequent beneficiary must withdraw any remaining amount within 10 years of your death in accordance with federal tax rules. The option elected will be processed when we receive satisfactory proof of death, any required instructions for the method of payment and any required information and forms necessary to effect payment. <br>

#### Beneficiary continuation option for series 400 NQ contracts only
This feature (also known as inherited annuity), may only be elected when the NQ contract owner dies before the date annuity payments are to begin, whether or not the owner and the annuitant are the same person. If the owner and annuitant are different and the owner dies before the annuitant, for purposes of this discussion, "beneficiary" refers to the successor owner. For a discussion of successor owner, see "When an NQ contract owner dies before the annuitant" earlier in this section.

This feature must be elected within 9 months following the date of your death and before any other inconsistent election is made. Beneficiaries who do not make a timely election will not be eligible for this option.

Generally, payments will be made once a year to the beneficiary over the beneficiary's life expectancy, determined on a term certain basis and in the year payments start. These payments must begin no later than one year after the date of your death and are referred to as "scheduled payments." The beneficiary may choose the "5-year rule" instead of scheduled payments over life expectancy. If the beneficiary chooses the 5-year rule, there will be no scheduled payments. Under the 5-year rule, the beneficiary may take withdrawals as desired, but the entire account value must be fully withdrawn by the fifth anniversary of your death.

Under the beneficiary continuation option for NQ contracts (regardless of whether the owner and annuitant are the same person):

&nbsp;&nbsp;&nbsp;&nbsp;• This feature is only available if the beneficiary is an individual. It is not available for any entity such as a trust, even if all of the beneficiaries of the trust are individuals.

&nbsp;&nbsp;&nbsp;&nbsp;• The contract continues with your name on it for the benefit of your beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;• If there is more than one beneficiary, each beneficiary's share will be separately accounted for. It will be distributed over the respective beneficiary's own life expectancy, if scheduled payments are chosen.

&nbsp;&nbsp;&nbsp;&nbsp;• The minimum amount that is required in order to elect the beneficiary continuation option is $5,000 for each beneficiary.

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

&nbsp;&nbsp;&nbsp;&nbsp;• The beneficiary may make transfers among the investment options but no additional contributions will be permitted.

&nbsp;&nbsp;&nbsp;&nbsp;• The minimum death benefit will no longer be in effect.

&nbsp;&nbsp;&nbsp;&nbsp;• If the beneficiary chooses the "5-year rule," withdrawals may be made at any time. If the beneficiary instead chooses scheduled payments, the beneficiary may also take withdrawals, in addition to scheduled payments, at any time.

&nbsp;&nbsp;&nbsp;&nbsp;• Any partial withdrawal must be at least $300.

&nbsp;&nbsp;&nbsp;&nbsp;• Your beneficiary will have the right to name a beneficiary to receive any remaining interest in the contract on the beneficiary's death.

&nbsp;&nbsp;&nbsp;&nbsp;• Upon the death of your beneficiary, the beneficiary that he or she has named has the option to either continue taking scheduled payments based on the remaining life expectancy of the deceased beneficiary (if scheduled payments were chosen) or to receive any remaining interest in the contract in a lump sum. We will pay any remaining interest in the contract in a lump sum if your beneficiary elects the 5-year rule. The option elected will be processed when we receive satisfactory proof of death, any required instructions for the method of payment and any required information and forms necessary to effect payment.

If you are both the owner and annuitant:

&nbsp;&nbsp;&nbsp;&nbsp;• As of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect the beneficiary continuation option feature, we will increase the account value to equal the applicable death benefit if such death benefit is greater than such account value. The increase in account value will be allocated to the investment options according to the allocation percentages we have on file for your contract.

&nbsp;&nbsp;&nbsp;&nbsp;• No withdrawal charges will apply to any withdrawals by the beneficiary.

If the owner and annuitant are not the same person:

&nbsp;&nbsp;&nbsp;&nbsp;• If the beneficiary continuation option is elected, the beneficiary automatically becomes the new annuitant of the contract, replacing the existing annuitant.

&nbsp;&nbsp;&nbsp;&nbsp;• The account value will not be reset to the death benefit amount.

&nbsp;&nbsp;&nbsp;&nbsp;• The withdrawal charge schedule and free withdrawal amount on the contract will continue to be applied to any withdrawal or surrender other than scheduled payments.

&nbsp;&nbsp;&nbsp;&nbsp;• We do not impose a withdrawal charge on scheduled payments except if, when added to any withdrawals previously taken in the same contract year, including for this purpose a contract surrender, the total amount of withdrawals and scheduled payments exceeds the free withdrawal amount. See "Withdrawal charge" in "Charges, expenses, and adjustments" earlier in this Prospectus.

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If a contract is jointly owned:

&nbsp;&nbsp;&nbsp;&nbsp;• The surviving owner supersedes any other named beneficiary and may elect the beneficiary continuation option.

&nbsp;&nbsp;&nbsp;&nbsp;• If the deceased joint owner was also the annuitant, see "If you are both the owner and annuitant" above.

&nbsp;&nbsp;&nbsp;&nbsp;• If the deceased joint owner was not the annuitant, see "If the owner and annuitant are not the same person" above.

#### Other Benefits

#### Investment simplifier
Our Investment simplifier program allows you to choose from two automatic options for transferring amounts from the guaranteed interest option to the variable investment options. The transfer options are the "fixed-dollar option" and the "interest sweep." You may select one or the other but not both. If you elect to use rebalancing option II (discussed below), you may not choose either of the investment simplifier options.

Fixed-dollar option. Under this option, you may elect to have a fixed-dollar amount transferred out of the guaranteed interest option and into the variable investment options of your choice on a monthly basis. You can specify the number of monthly transfers or instruct us to continue to make monthly transfers until all available amounts in the guaranteed interest option have been transferred out.

In order to elect the fixed-dollar option, you must have a minimum of $5,000 in the guaranteed interest option on the

date we receive your election form at our processing office. You also must elect to transfer at least $50 per month. The fixed-dollar option is subject to the guaranteed interest option transfer limitation described above.

Interest sweep. Under the interest sweep, we will make transfers on a monthly basis from amounts in the guaranteed interest option. The amount we will transfer will be the interest credited to amounts you have in the guaranteed interest option from the last business day of the prior month to the last business day of the current month. You must have at least $7,500 in the guaranteed interest option on the date we receive your election and on the last business day of each month thereafter to participate in the interest sweep option.

The fixed-dollar option and interest sweep feature are forms of dollar-cost averaging. Dollar-cost averaging allows you to gradually allocate amounts to the variable investment options by periodically transferring approximately the same dollar amount to the variable investment options you select. This will cause you to purchase more units if the unit's value is low and fewer units if the unit's value is high. Therefore, you may get a lower average cost per unit over the long term. This plan of investing, however, does not guarantee that you will earn a profit or be protected against losses.

When your participation in the investment simplifier will end. Your participation in the investment simplifier option will end:

&nbsp;&nbsp;&nbsp;&nbsp;• Under the fixed-dollar option, when either the number of designated monthly transfers have been completed or the amount you have available in the guaranteed interest option has been transferred out.

&nbsp;&nbsp;&nbsp;&nbsp;• Under the interest sweep, when the amount you have in the guaranteed interest option falls below $7,500 (determined on the last business day of the month) for two months in a row.

&nbsp;&nbsp;&nbsp;&nbsp;• Under either option, on the date we receive at our processing office, your written request to cancel automatic transfers, or on the date your contract terminates.

#### Rebalancing your account value
Our rebalancing program offers two options that you can use to automatically reallocate your account value. Option I permits reallocation among the variable investment options only and option II permits reallocation among the variable investment options and the guaranteed interest option. To enroll in the asset rebalancing program, you must notify us in writing by completing our asset rebalancing form, instructing us:

&nbsp;&nbsp;&nbsp;&nbsp;(a) in whole percentages only, the percentage you want invested in each variable investment option (and the guaranteed interest option, if applicable), and

&nbsp;&nbsp;&nbsp;&nbsp;(b) how often you want the rebalancing to occur (quarterly, semi-annually, or annually).

While your rebalancing program is in effect, we will transfer amounts among each variable investment option (and the guaranteed interest option, if applicable), so that the percentage of your account value that you specify is invested in each option at the end of each rebalancing date. Your entire account value in the variable investment options (and guaranteed interest option, if applicable) must be included in the rebalancing program. Currently, we permit rebalancing of up to 20 investment options. Transfer restrictions out of the guaranteed interest option may apply in accordance with the last two bullets under "Transferring your account value" above in this section. The initial transfer under the rebalancing program (based on your account value as of the day before the program is established) is not permitted to cause the transfer restrictions to be violated, and any rebalancing election that would be a violation of the transfer restrictions will not be put into effect. However, if the program can be established, once it is in effect, the transfer restrictions will be waived for the rebalancing transfers.

Rebalancing does not assure a profit or protect against loss. You should periodically review your allocation percentages as your needs change. You may want to discuss the rebalancing program with your financial professional and/or financial adviser before electing the program.

To be eligible, you must have (i) at least $5,000 of account value in the variable investment options for option I, or (ii) at least $5,000 of account value in the variable investment options and the guaranteed interest option, combined for

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option II. Rebalancing is not available for amounts you have allocated in the fixed maturity options. We may waive this $5,000 requirement.

If you elect to use option II, you may not choose either of the investment simplifier automatic options.

You may elect or terminate the rebalancing program at any time. You may also change your allocations under the program at any time. Once enrolled in the rebalancing program, it will remain in effect until you instruct us in writing to terminate the program. Requesting an investment option transfer while enrolled in our rebalancing program will not automatically change your allocation instructions for rebalancing your account value. This means that upon the next scheduled rebalancing, we will transfer amounts among your investment options pursuant to the allocation instructions previously on file for your program. Changes to your allocation instructions for the rebalancing program (or termination of your enrollment in the program) must be in writing and sent to our processing office.

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

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3. Principal risks of investing in the contract

The risks identified below are the principal risks of investing in the contract. The contract may be subject to additional risks other than those identified and described in this prospectus.

#### Risks associated with variable investment options
You take all the investment risk for amounts allocated to one or more of the subaccounts, which invest in Portfolios. If the subaccounts you select increase in value, then your account value goes up; if they decrease in value, your account value goes down. How much your account value goes up or down depends on the performance of the Portfolios in which your subaccounts invest. We do not guarantee the investment results of any Portfolio. An investment in the contract is subject to the risk of poor investment performance, and the value of your investment can vary depending on the performance of the selected Portfolio(s), each of which has its own unique risks. You should review the Portfolios before making an investment decision.

#### Insurance company risk
No company other than us has any legal responsibility to pay amounts that we owe under the contract. The general obligations and any Guaranteed benefits under the contract are supported by our general account and are subject to our claims paying ability. You should look solely to our financial strength for our claims-paying ability.

#### Risks Associated with the Fixed Maturity Options
An allocation to a fixed maturity option has various risks associated with it.

Please be aware that a market value adjustment could result in a significant loss of principal and previously credited interest. In certain extreme circumstances, it is theoretically possible to lose 100% of your investment. Specifically:

&nbsp;&nbsp;&nbsp;&nbsp;• If you make any withdrawal (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment. The market value adjustment may be negative.

&nbsp;&nbsp;&nbsp;&nbsp;• If there is a market value adjustment and interest rates have increased from the time that you originally allocated to a fixed maturity option to the time that you take the withdrawal (including transfers, surrender or termination of your contract, or when we make deductions for charges), the market value adjustment will be negative and will reduce your value in the fixed maturity option.

&nbsp;&nbsp;&nbsp;&nbsp;• The amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date.

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

&nbsp;&nbsp;&nbsp;&nbsp;• Therefore, it is possible that a negative market value adjustment could greatly reduce your value in the fixed maturity options, particularly in fixed maturity options with later maturity dates.

If we deduct all or a portion of a fee or charge from a fixed maturity option, a market value adjustment will apply to that deduction from the fixed maturity option. If the market value adjustment is negative, it will reduce your value in the fixed maturity option.

No company other than us has any legal responsibility to pay amounts that the Company owes under the contract and fixed maturity option. An owner should look to the financial strength of the Company for its claims-paying ability.

#### Risk associated with taking an early withdrawal
The contract is not a short-term investment and is not appropriate for an investor who needs ready access to cash because the contract is designed to provide for the accumulation of retirement savings and income on a long-term basis. As such, you should not use the contract as a short-term investment or savings vehicle and you should consider whether investing in the contract is consistent with the purpose for which the investment is being considered.

Withdrawals could significantly reduce the minimum death benefit by an amount greater than the value withdrawn.

Withdrawals may be subject to Withdrawal Charges, negative Market Value Adjustments (see Risks associated with the Fixed Maturity Options), loss of interest and the possibility of adverse tax consequences.

#### Insurance company risk
No company other than us has any legal responsibility to pay amounts that we owe under the contract including amounts allocated to the fixed maturity options. The general obligations and any Guaranteed benefits under the contract are supported by our general account and are subject to our claims paying ability. You should look solely to our financial strength for our claims-paying ability.

#### Possible fees on access to account value
We may apply fees if you access your account value during the accumulation period or surrender your contract. For example, in addition to possible tax consequences you may incur fees for accessing your account value such as a withdrawal charge, transfer fee, third party transfer or exchange fee, annual administrative expense, base contract expense, and/or a charge for any optional benefits.

#### Possible adverse tax consequences
The tax considerations associated with the contract vary and can be complicated. The applicable tax rules can differ,

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depending on the type of contract, whether NQ, traditional IRA, Roth Advantage, Roth IRA or QP. We cannot provide detailed information on all tax aspects of the contracts. Moreover, the tax aspects that apply to a particular person's contract may vary depending on the facts applicable to that person. Tax rules may change without notice. We cannot predict whether, when, or how these rules could change. Any change could affect contracts purchased before the change. Congress may also consider further proposals to comprehensively reform or overhaul the United States tax and retirement systems, which if enacted, could affect the tax benefits of a contract. We cannot predict what, if any, legislation will actually be proposed or enacted. Before making contributions to your contract or taking other action related to your contract, you should consult with a tax professional to determine the tax implications of an investment in, and payments received under, the contract.

Contract Changes Risk

We may, at any time, exercise our rights to limit or terminate your contributions, allocations and transfers to any of the variable investment options. We reserve the right, subject to compliance with laws that apply, to remove variable investment options from the Separate Account, to combine any two or more variable investment options, to restrict or eliminate any voting rights as to the Separate Account, to limit or terminate contributions or transfers into any of the variable investment options, and to limit the number of variable investment options you may select.

You should evaluate whether our ability to make the changes described above, and your ability to react to such changes, are appropriate based on your investment goals. When such changes occur, you should also evaluate whether those changes are appropriate based on your investment goals and, if not, you should evaluate your options under the Contract, which may be limited and may have negative consequences associated with them, as described in this section.

#### Availability by financial intermediary
Some financial intermediaries (e.g., selling broker-dealer firms) may not offer and/or may limit the offering of certain investment options, contract benefits, and other contract features based on issue age or other criteria established by the selling broker-dealer. For example, your financial professional may not recommend a particular investment option or contract benefit to you that is described in this Prospectus. Before you purchase the contract, you should discuss with your financial professional any limitations, restrictions, or other variations related to the investment options, contract benefits or other contract features available to you through your financial professional. If a particular feature that interests you is not recommended through your broker-dealer, you may want to contact us to explore its availability.

#### Risk of loss
All investments have risks to some degree and it is possible that you could lose money by investing in the contract. An investment in the contract is not a deposit with a bank and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency.

#### Risk associated with taking a loan
Loans will decrease your account value and death benefit, and loaned amounts will not participate in the investment experience of your investment options. There may be adverse tax consequences associated with taking a loan from your contract.

#### Business disruption, cybersecurity, and artificial intelligence ("AI") technologies risks
We rely heavily on technology, including interconnected computer systems and data storage networks and digital communications, to conduct our variable product business. Because our variable product business is highly dependent upon the effective operation of our computer systems and those of our service providers and other business partners, our business is vulnerable to disruptions from utility outages, and susceptible to operational and information security risksresulting from information systems failure (e.g., hardware and software malfunctions), and cyberattacks. Cyber-attacks may be systemic (e.g., affecting the internet, cloud services, or other infrastructure) or targeted (e.g., failures in or breach of our systems or those of third parties on whom we rely, including ransomware and malware attacks). Cybersecurity risks include, among other things, the loss, theft, misuse, corruption and destruction of data maintained online or digitally, interference with or denial of service, attacks on our websites (or the websites of third parties on whom we rely), other operational disruption and unauthorized release, use or abuse of confidential customer information. The risk of cyber-attacks may be higher during periods of geopolitical turmoil. Due to the increasing sophistication of cyber-attacks, a cybersecurity breach could occur and persist for an extended period of time without detection. Systems failures and cyberattacks, as well as, any other catastrophic event, including natural and manmade disasters, public health emergencies, pandemic diseases, terrorist attacks, floods or severe storms affecting us, any third-party administrator, the underlying funds, intermediaries and other affiliated or third-party service providers may adversely affect us, our business operations and your account value and interfere with our ability to process contract transactions and calculate account values. Systems failures and cyberattacks may also interfere with our processing of contract transactions, including the processing of orders from our website or with the underlying funds, impact our ability to calculate account values and unit values and/or the underlying funds to be unable to calculate share values, cause the release or possible destruction of confidential customer and/or business information, impede order processing or cause other operational issues, subject us and/or our service providers and intermediaries to regulatory fines, litigation and financial losses and/or cause reputational damage. Cybersecurity risks may also impact the issuers of securities in which the underlying funds invest, which may cause the underlying funds to lose value. The preventative actions we take to reduce the frequency and severity of cybersecurity incidents and protect our computer systems may be insufficient to prevent a cybersecurity breach from impacting our operations or your contract value. There can

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be no assurance that we or the underlying funds or our service providers and intermediaries will be able to avoid cybersecurity breaches affecting your contract.

The development and deployment of AI tools and technologies, including generative AI, and its use and anticipated use by us or by third parties on whom we rely, may increase our existing operational risks or create new operational risks that we are not currently anticipating. AI and generative AI may be misused by us or by third parties upon which we rely, and that risk is increased by the relative newness of the technology, the speed at which it is being adopted, and the uncertain and evolving policy and regulatory landscape governing its use. Such misuse could expose us to legal or regulatory risk. Because the generative AI technology is so new, many of the potential risks of generative AI are currently unknowable.

In addition, we are also exposed to risks related to natural and man-made disasters, including, but not limited to, storms, fires, floods, earthquakes, public health crises, malicious acts, and terrorist acts, or any other event, which could adversely affect our ability to conduct business. A natural or man-made disaster, including a pandemic such as COVID-19, could result in our workforce, and/or employees of service providers and/or third-party administrators, being compromised and unable or unwilling to fully perform their responsibilities, which could likewise result in interruptions in our service. This could interfere with our processing of contract transactions, including processing orders from owners and orders with the underlying funds, impact our ability to calculate contract value, or have other adverse impacts on our operations. These events may also negatively affect the our service providers and intermediaries, the underlying funds and issuers of securities in which the underlying funds invest, which may cause the funds underlying your contract to lose value. There can be no assurance that we or the underlying funds or our service providers and intermediaries will be able to avoid negative impacts associated with natural and man-made disasters.

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4. Determining your contract's value

#### Your account value and cash value
Your "account value" is the total of the: (i) values you have allocated to the variable investment options; (ii) the guaranteed interest option; and (iii) the market adjusted amounts you have in the fixed maturity options. These amounts are subject to certain fees and charges discussed under "Charges, expenses, and adjustments" in this Prospectus.

Your contract also has a "cash value." At any time before annuity payments begin, your contract's cash value is equal to the account value, less: (i) any applicable withdrawal charges and (ii) the total amount or a pro rata portion of the annual administrative charge. Please see "Surrender of your contract to receive its cash value" in "Accessing your money" in this prospectus.

#### Your contract's value in the variable investment options
Each variable investment option invests in shares of a corresponding portfolio. Your value in each variable investment option is measured by "units." The value of your units will increase or decrease as though you had invested it in the corresponding portfolio's shares directly. Your value, however, will be reduced by the amount of the fees and charges that we deduct under the contract.

The unit value for each variable investment option depends on the investment performance of that option minus daily charges for mortality and expense risks and other expenses. On any day, your value in any variable investment option equals the number of units credited to that option, adjusted for any units purchased for or deducted from your contract under that option, multiplied by that day's value for one unit. The number of your contract units in any variable investment option does not change unless they are:

&nbsp;&nbsp;&nbsp;&nbsp;(i) increased to reflect additional contributions;

&nbsp;&nbsp;&nbsp;&nbsp;(ii) decreased to reflect a withdrawal (plus applicable withdrawal charges); or

&nbsp;&nbsp;&nbsp;&nbsp;(iii) increased to reflect a transfer into, or decreased to reflect a transfer out of a variable investment option.

In addition, the annual administrative charge or third-party transfer or exchange charge, will reduce the number of units credited to your contract. A description of how unit values are calculated is found in the SAI.

#### Your contract's value in the guaranteed interest option
Your value in the guaranteed interest option at any time will equal: your contributions and transfers to that option, plus interest, minus withdrawals and transfers out of the option, and charges we deduct.

#### Your contract's value in the fixed maturity options
Your value in each fixed maturity option at any time before the maturity date is the market adjusted amount in each option, which reflects withdrawals out of the option and charges we deduct. This is equivalent to your fixed maturity amount increased or decreased by the market value adjustment. Your value, therefore, may be higher or lower than your contributions (less withdrawals) accumulated at the rate to maturity. At the maturity date, your value in the fixed maturity option will equal its maturity value, provided there have been no withdrawals or transfers.

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5. Transferring your money among investment options

#### Transferring your account value
At any time before the date annuity payments are to begin, you can transfer some or all of your account value among the investment options, subject to the following:

&nbsp;&nbsp;&nbsp;&nbsp;• You must transfer at least $300 of account value or, if less, the entire amount in the investment option. We may waive the $300 requirement.

&nbsp;&nbsp;&nbsp;&nbsp;• You may not transfer to a fixed maturity option in which you already have value.

&nbsp;&nbsp;&nbsp;&nbsp;• You may not transfer to a fixed maturity option that has a rate to maturity of 3%.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers to a fixed maturity option will receive the rate to maturity in effect for that fixed maturity option on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• If the annuitant is age 76 or older, you must limit your transfers to fixed maturity options with maturities of five years or less. Not all maturities may be available. We will not accept allocations to a fixed maturity option if on the date the contribution or transfer is to be applied, the rate to maturity is 3%. You may not transfer to a fixed maturity option if its maturity date is later than the date annuity payments are to begin.

&nbsp;&nbsp;&nbsp;&nbsp;• If you make transfers out of a fixed maturity option other than at its maturity date the transfer will cause a market value adjustment on the business day of the transfer.

&nbsp;&nbsp;&nbsp;&nbsp;• Under certain contracts, a transfer into the guaranteed interest option will not be permitted if such transfer would result in more than 25% of the annuity account value being allocated to the guaranteed interest option, based on the annuity account value as of the previous business day.

&nbsp;&nbsp;&nbsp;&nbsp;• If you choose the "Maximum investment options choice" method for selecting investment options (including if you have been deemed to have selected that method as a result of a Target Date Allocation investment option in which you are invested becoming a group "B" option as described under "Selecting your investment method" in "Purchasing the contract" and Appendix: "Investment options available under the contract" in this Prospectus) the maximum amount you may transfer in any contract year from the guaranteed interest option to any other investment option is (a) 25% of the amount you had in the guaranteed interest option on the last day of the prior contract year or, if greater, (b) the total of all amounts you transferred from the guaranteed interest option to any other investment option in the prior contract year.

&nbsp;&nbsp;&nbsp;&nbsp;• If you transfer money from another financial institution into the guaranteed interest option during your first contract year, and if you have selected the "Maximum

investment options choice" method (including if you have been deemed to have selected that method as a result of a Target Date Allocation investment option in which you are invested becoming a group "B" option as described under "Selecting your investment method" in "Purchasing the contract" and Appendix: "Investment options available under the contract" in this Prospectus) you may, during the balance of that contract year, transfer up to 25% of such initial guaranteed interest option balance to any other investment option. <br>

Upon advance notice to you, we may change or establish additional restrictions on transfers among the investment options, including limitations on the number, frequency, or dollar amount of transfers. A transfer request does not change your percentages for allocating current or future contributions among the investment options. Our current transfer restrictions are set forth in the "Disruptive transfer activity" section below.

You may request a transfer in writing or by telephone using the EQUI-VEST toll-free line or online using the Equitable Client portal. You must send in all signed written requests directly to our processing office. Transfer requests should specify:

&nbsp;&nbsp;&nbsp;&nbsp;(1) the contract number,

&nbsp;&nbsp;&nbsp;&nbsp;(2) the dollar amounts to be transferred, and

&nbsp;&nbsp;&nbsp;&nbsp;(3) the investment options to and from which you are transferring.

We will confirm all transfers in writing.

Please see "Allocating your contributions" in "Purchasing the contract" for more information about your role in managing your allocations.

#### Disruptive transfer activity
You should note that the contract is not designed for professional "market timing" organizations, or other organizations or individuals engaging in a market timing strategy. The contract is not designed to accommodate programmed transfers, frequent transfers or transfers that are large in relation to the total assets of the underlying portfolio.

Frequent transfers, including market timing and other program trading or short-term trading strategies, may be disruptive to the underlying portfolios in which the variable investment options invest. Disruptive transfer activity may adversely affect performance and the interests of long-term investors by requiring a portfolio to maintain larger amounts of cash or to liquidate portfolio holdings at a disadvantageous time or price. For example, when market timing occurs, a portfolio may have to sell its holdings to have the cash necessary to redeem the market timer's investment. This can happen when it is not advantageous to sell any securities, so the portfolio's performance may be hurt. When

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large dollar amounts are involved, market timing can also make it difficult to use long-term investment strategies because a portfolio cannot predict how much cash it will have to invest. In addition, disruptive transfers or purchases and redemptions of portfolio investments may impede efficient portfolio management and impose increased transaction costs, such as brokerage costs, by requiring the portfolio manager to effect more frequent purchases and sales of portfolio securities. Similarly, a portfolio may bear increased administrative costs as a result of the asset level and investment volatility that accompanies patterns of excessive or short-term trading. Portfolios that invest a significant portion of their assets in foreign securities or the securities of small- and mid-capitalization companies tend to be subject to the risks associated with market timing and short-term trading strategies to a greater extent than portfolios that do not. Securities trading in overseas markets present time zone arbitrage opportunities when events affecting portfolio securities values occur after the close of the overseas market but prior to the close of the U.S. markets. Securities of small- and mid-capitalization companies present arbitrage opportunities because the market for such securities may be less liquid than the market for securities of larger companies, which could result in pricing inefficiencies. Please see the prospectuses for the underlying portfolios for more information on how portfolio shares are priced.

We currently use the procedures described below to discourage disruptive transfer activity. You should understand, however, that these procedures are subject to the following limitations: (1) they primarily rely on the policies and procedures implemented by the underlying portfolios; (2) they do not eliminate the possibility that disruptive transfer activity, including market timing, will occur or that portfolio performance will be affected by such activity; and (3) the design of market timing procedures involves inherently subjective judgments, which we seek to make in a fair and reasonable manner consistent with the interests of all contract owners.

We offer investment options with underlying portfolios that are part of the Trust (the "affiliated trust"), as well as investment options with underlying portfolios of outside trusts with which the Company has entered participation agreements (the "unaffiliated trusts" and, collectively with the affiliated trust, the "trusts"). The affiliated trust has adopted policies and procedures regarding disruptive transfer activity. It discourages frequent purchases and redemptions of portfolio shares and will not make special arrangements to accommodate such transactions. It aggregates inflows and outflows for each portfolio on a daily basis. On any day when a portfolio's net inflows or outflows exceed an established monitoring threshold, the affiliated trust obtains from us contract owner trading activity. The affiliated trust currently considers transfers into and out of (or vice versa) the same variable investment option within a five business day period as potentially disruptive transfer activity.

When a contract owner is identified in connection with potentially disruptive transfer activity for the first time, a letter is sent to the contract owner explaining that there is a

policy against disruptive transfer activity and that if such activity continues certain transfer privileges may be eliminated. If and when the contract owner is identified a second time as engaged in potentially disruptive transfer activity under the contract, we currently prohibit the use of voice, fax and automated transaction services. We currently apply such action for the remaining life of each affected contract. We or a trust may change the definition of potentially disruptive transfer activity, the monitoring procedures and thresholds, any notification procedures, and the procedures to restrict this activity. Any new or revised policies and procedures will apply to all contract owners uniformly. We do not permit exceptions to our policies restricting disruptive transfer activity.

Each unaffiliated trust may have its own policies and procedures regarding disruptive transfer activity. If an unaffiliated trust advises us that there may be disruptive activity from one of our contract owners, we will work with the unaffiliated trust to review contract owner trading activity. Each trust reserves the right to reject a transfer that it believes, in its sole discretion, is disruptive (or potentially disruptive) to the management of one of its portfolios. Please see the prospectuses for the trusts for more information.

It is possible that a trust may impose a redemption fee designed to discourage frequent or disruptive trading by contract owners. As of the date of this prospectus, the trusts had not implemented such a fee. If a redemption fee is implemented by a trust, that fee, like any other trust fee, will be borne by the contract owner.

Contract owners should note that it is not always possible for us and the underlying trusts to identify and prevent disruptive transfer activity. In addition, because we do not monitor for all frequent trading at the separate account level, contract owners may engage in frequent trading which may not be detected, for example, due to low net inflows or outflows on the particular day(s). Therefore, no assurance can be given that we or the trusts will successfully impose restrictions on all potentially disruptive transfers. Because there is no guarantee that disruptive trading will be stopped, some contract owners may be treated differently than others, resulting in the risk that some contract owners may be able to engage in frequent transfer activity while others will bear the effect of that frequent transfer activity. The potential effects of frequent transfer activity are discussed above.

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6. Accessing your money

#### Withdrawing your account value
You have several ways to withdraw your account value before annuity payments begin. The table below shows the methods available under each type of contract. More information follows the table. For the tax consequences of taking withdrawals, see "Tax information" in this Prospectus.

Withdrawals reduce your account value and may be subject to withdrawal charges and have tax consequences, including possible tax penalties. Your account value could become insufficient due to withdrawals and/or poor market performance.

#### Method of withdrawal

---

| | | | |
|:---|:---|:---|:---|
| Contract | Partial | Systematic | Minimum<br>distribution |
| NQ | Yes | Yes | No |
| Traditional IRA | Yes | Yes | Yes |
| QP IRA | Yes | Yes | Yes |
| Roth Advantage | Yes | Yes | No |
| Roth IRA | Yes | Yes | No |

---

#### Partial withdrawals
(All contracts)

You may take partial withdrawals from your account value at any time while the annuitant is living and before annuity payments begin. The minimum amount you may withdraw at any time is $300. If you request a withdrawal that leaves you with an account value of less than $500, we may treat it as a request to surrender the contract for its cash value. See "Surrender of your contract to receive its cash value" below.

Partial withdrawals in excess of the 10% free withdrawal amount may be subject to a withdrawal charge. See "10% free withdrawal amount" in "Charges, expenses, and adjustments" in Prospectus.

#### Systematic withdrawals
(All contracts)

You may take systematic withdrawals on a monthly or quarterly basis. The minimum amount you may take for each withdrawal is $250. We will make the withdrawal on any day of the month that you select as long as it is not later than the 28th day of the month. However, you must elect a date that is more than three calendar days prior to your contract date anniversary. If you do not select a date, your withdrawals will be made on the first business day of the month. A check for the amount of the withdrawal will be mailed to you or, if you prefer, we will electronically transfer the money to your checking or savings account.

You may withdraw either the amount of interest earned in the guaranteed interest option or a fixed-dollar amount from either the variable investment options or the guaranteed interest option. If you elect the interest option, a minimum of $20,000

must be maintained in the guaranteed interest option. If you elect the fixed-dollar option, you do not have to maintain a minimum amount.

If you choose to have a fixed dollar amount taken from the variable investment options and/or the guaranteed interest option, you may elect to have the amount of the withdrawal subtracted from your account value in one of three ways:

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pro rata from all of your variable investment options and the guaranteed interest option, in which you have value (without exhausting your values in those options). Once the requested amount is greater than your account value, the systematic withdrawal program will terminate.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Pro rata from all of your variable investment options and the guaranteed interest option, in which you have value (until your account value is exhausted). Once the requested amount leaves you with an account value of less than $500, we will treat it as a request to surrender your contract.

&nbsp;&nbsp;&nbsp;&nbsp;(3) You may specify a dollar amount from one variable investment option or the guaranteed interest option. If you choose this option and the value in the investment option drops below the requested withdrawal amount, the requested withdrawal amount will be taken on a pro rata basis from all remaining investment options in which you have value. Once the requested amount leaves you with an account value of less than $500, we will treat it as a request to surrender your contract.

If you are invested in fixed maturity options, you may not elect option (1) or (2).

You can cancel the systematic withdrawal option at any time.

Amounts withdrawn in excess of the 10% free withdrawal amount may be subject to a withdrawal charge.

#### Lifetime minimum distribution withdrawals
(Traditional IRA and QP IRA contracts — See "Tax information" in this Prospectus)

We offer our "required minimum distribution automatic withdrawal option" to help you meet lifetime required minimum distributions under federal income tax rules. This is not the exclusive way for you to meet these rules. After consultation with your tax adviser, you may decide to compute required minimum distributions yourself and request partial withdrawals. In such a case, a withdrawal charge may apply if your withdrawal exceeds the free withdrawal amount. You may choose instead an annuity payout option. Before electing an account-based withdrawal option, please refer to "Required minimum distributions" under "Individual Retirement Arrangements ("IRAs")" in "Tax information" in this Prospectus. Also, the actuarial present value of additional contract benefits must be added to the account value in calculating required minimum distribution withdrawals,

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which could increase the amount required to be withdrawn. For this purpose additional annuity contract benefits may include enhanced death benefits.

You may elect our "automatic required minimum distribution (RMD) service" in the year in which you reach the applicable RMD age under federal tax law (as described under "Tax Information" later in this prospectus).

To elect this option, you must have account value in the variable investment options and the guaranteed interest option of at least $2,000. The minimum amount we will pay out is $300, or if less, your account value. If your account value is less than $500 after the withdrawal, we may terminate your contract and pay you its cash value. Currently, minimum distribution withdrawal payments will be made annually.

Currently, we do not impose a withdrawal charge on minimum distribution withdrawals if you are enrolled in our RMD automatic withdrawal option. The minimum distribution withdrawal will be taken into account in determining if any subsequent withdrawal taken in the same contract year exceeds the 10% free withdrawal amount.

We will send to traditional IRA and QP IRA owners a form outlining the minimum distribution options available in the year you reach the applicable RMD age if you have not begun your annuity payments before that time.

#### How withdrawals are taken from your account value
Unless you specify otherwise, we will subtract your withdrawals on a pro rata basis from your values in the variable investment options and the guaranteed interest option. If there is insufficient value or no value in the variable investment options and guaranteed interest option, any additional amount of the withdrawal required or the total amount of the withdrawal will be withdrawn from the fixed maturity options in the order of the earliest maturity date(s) first. A market value adjustment will apply if withdrawals are taken from the fixed maturity options.

We reserve the right to change or cancel this provision at any time.

#### Automatic deposit service
If you are receiving required minimum distribution payments from a traditional IRA or QP IRA contract, you may use our automatic deposit service.

Under this service, we will automatically deposit the required minimum distribution payment from your traditional IRA or QP IRA contract directly into an EQUI-VEST® NQ or Roth IRA or an EQUI-VEST® Express<sup>SM</sup> (if available in your state) NQ or Roth IRA contract, according to your allocation instructions. Please note that you must have compensation or earned income for the year of the contribution to make regular contributions to Roth IRAs. See "Tax information — Roth IRAs" in this prospectus.

#### Deposit option for NQ contracts only
If available, you may elect the deposit option for your benefit while you are alive, or for the benefit of your beneficiary.

If this option is available, proceeds from your NQ contract can be deposited with us for a period you select, but no longer than five years. We will hold the amounts in our general account. We will credit interest on the amounts at a guaranteed rate for the specified period using our then current rate for this option. We will pay out the interest on the amount deposited at least once each year.

If you elect this option for your benefit, you deposit the amount with us that you would otherwise apply to an annuity payout option. If you elect this option for your beneficiary before the annuitant's death, death benefit proceeds may be left on deposit with us subject to certain restrictions, instead of being paid out to the beneficiary.

Other restrictions apply to the deposit option. We may remove this payout option at any time. Your financial professional can provide more information about this option and whether it is available, or you may call our processing office.

#### Surrender of your contract to receive its cash value
You may surrender your contract to receive its cash value at any time while the annuitant is living and before you begin to receive annuity payments. For a surrender to be effective, we must receive your written request and your contract at our processing office. We will determine your cash value on the date we receive the required information. All benefits under the contract will terminate as of that date.

You may receive your cash value in a single sum payment or apply it to one or more of the annuity payout options. See "Your annuity payout options" below. We will usually pay the cash value within seven calendar days, but we may delay payment as described in "When to expect payments" below. For the tax consequences of surrenders, see "Tax information" in this Prospectus.

#### Termination
We may terminate your contract and pay you the cash value if:

&nbsp;&nbsp;&nbsp;&nbsp;(1) your account value is less than $500 and you have not made contributions to your contract for a period of three years; or

&nbsp;&nbsp;&nbsp;&nbsp;(2) you request a partial withdrawal that reduces your account value to an amount less than $500; or

&nbsp;&nbsp;&nbsp;&nbsp;(3) you have not made any contributions within 120 days from your contract date.

#### When to expect payments
Generally, we will fulfill requests for payments out of the variable investment options within seven calendar days after the date of the transaction to which the request relates. These transactions may include applying proceeds to a variable annuity payout option, payment of a death benefit, payment of any amount you withdraw (less any withdrawal charge) and, upon surrender or termination, payment of the

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cash value. We may postpone such payments or applying proceeds for any period during which:

&nbsp;&nbsp;&nbsp;&nbsp;(1) the New York Stock Exchange is closed or restricts trading,

&nbsp;&nbsp;&nbsp;&nbsp;(2) the SEC determines that an emergency exists as a result of which sales of securities or determination of fair value of a variable investment option's assets is not reasonably practicable, or

&nbsp;&nbsp;&nbsp;&nbsp;(3) the SEC, by order, permits us to defer payment to protect people remaining in the variable investment options.

We can defer payment of any portion of your values in the guaranteed interest option and the fixed maturity options (other than for death benefits) for up to six months while you are living.

All payments are made by check and are mailed to you (or the payee named in a tax-free exchange) by U.S. mail, unless you request that we use an express delivery or wire transfer service at your expense.

#### Your annuity payout options
The following description assumes annuitization of your entire contract. For partial annuitization, see "Partial annuitization" below.

Deferred annuity contracts such as EQUI-VEST® provide for conversion to payout status at or before the contract's "maturity date." This is called annuitization. When your contract is annuitized, your contract and all its benefits terminate and will be converted to a supplemental payout annuity contract ("payout option") that provides for periodic payments for life or for a specified period of time. In general, the periodic payment amount is determined by the account value or cash value of your contract at the time of annuitization and the annuity purchase factor to which that value is applied, as described below. We have the right to require you to provide any information we deem necessary to provide an annuity payout option. If an annuity payout is later found to be based on incorrect information, it will be adjusted on the basis of the correct information.

Your contract guarantees that upon annuitization, your annuity account value will be applied to a guaranteed annuity purchase factor for a life annuity payout option. We reserve the right, with advance notice to you, to change your annuity purchase factor any time after your fifth contract date anniversary and at not less than five year intervals after the first change. (Please see your contract and SAI for more information). In addition, you may apply your account value or cash value, whichever is applicable, to any other annuity payout option that we may offer at the time of annuitization.

You can annuitize your contract. The current available annuity payout options listed below, are subject to required minimum distribution rules if applicable. Restrictions may apply, depending on the type of contract you own and the annuitant's age at contract issue. Other than life annuity with

period certain, we reserve the right to add, remove or change any of these annuity payout options at any time. Please contact our customer service department or speak with your financial professional to confirm which annuity payout option(s) are available to you.

#### Annuity payout options
<u>Fixed annuity payout options</u>   <u>•Life annuity•Life annuity with period certain•Life annuity with refund certain•Period certain annuity</u> <br> <u>Variable Immediate Annuity payout options (described in a separate prospectus for this option)</u>   <u>•Life annuity (not available in NY)•Life annuity with period certain</u>

&nbsp;&nbsp;&nbsp;&nbsp;• Life annuity: An annuity that guarantees payments for the rest of the annuitant's life. Payments end with the last monthly payment before the annuitant's death. Because there is no continuation of benefits following the annuitant's death with this payout option, it provides the highest monthly payment of any of the life annuity options, so long as the annuitant is living. If you choose this payout option and you die before the due date of the second (third, fourth, etc.) annuity payment, then you will only receive one (two, three, etc.) annuity payment.

&nbsp;&nbsp;&nbsp;&nbsp;• Life annuity with period certain: An annuity that guarantees payments for the rest of the annuitant's life. If the annuitant dies before the end of a selected period of time ("period certain"), payments continue to the beneficiary for the balance of the period certain. The period certain cannot extend beyond the annuitant's life expectancy. A life annuity with a period certain is the form of annuity under the contracts that you will receive if you do not elect a different payout option. In this case the period certain will be based on the annuitant's age and will not exceed 10 years or the annuitant's life expectancy.

&nbsp;&nbsp;&nbsp;&nbsp;• Life annuity with refund certain: An annuity that guarantees payments for the rest of the annuitant's life. If the annuitant dies before the amount applied to purchase the annuity option has been recovered, payments to the beneficiary will continue until that amount has been recovered subject to required minimum distribution rules, if applicable. This payout option is available only as a fixed annuity.

&nbsp;&nbsp;&nbsp;&nbsp;• Period certain annuity: An annuity that guarantees payments for a specific period of time, usually 5, 10, 15, or 20 years. This guarantee period may not exceed the annuitant's life expectancy and will be subject to required minimum distribution rules, if applicable. This option does not guarantee payments for the rest of the annuitant's life. It does not permit any repayment of the unpaid principal, so you cannot elect to receive part of

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the payments as a single sum payment with the rest paid in monthly annuity payments. This payout option is available only as a fixed annuity.

The life annuity, life annuity with period certain, and life annuity with refund certain payout options are available on a single life or joint and survivor life basis. The joint and survivor life annuity guarantees payments for the rest of the annuitant's life and, after the annuitant's death, to the survivor for life. We may offer other payout options not outlined here. Your financial professional can provide details.

#### Fixed annuity payout options
With fixed annuities, we guarantee fixed annuity payments that will be based either on the tables of guaranteed annuity purchase factors in your contract or on our then current annuity purchase factors, whichever is more favorable for you.

#### Variable Immediate Annuity payout options
Variable Immediate Annuities are described in a separate prospectus that is available from your financial professional. Before you select a Variable Immediate Annuity payout option, you should read the prospectus which contains important information that you should know.

Variable Immediate Annuities may be funded through your choice of available variable investment options investing in portfolios of the affiliated Trust. The contract also offers a fixed income annuity payout option that can be elected in combination with the variable income annuity payout option. The amount of each variable income annuity payment will fluctuate, depending upon the performance of the variable investment options, and whether the actual rate of investment return is higher or lower than an assumed base rate.

#### Partial annuitization
Partial annuitization of nonqualified deferred annuity contracts is permitted under certain circumstances. You may choose from the annuity payout options described here, but if you choose a period certain annuity payout, the certain period must be for 10 years or more. We require you to elect partial annuitization on the form we specify. For purposes of this contract we will effect any partial annuitization as a withdrawal applied to a payout annuity. See "Withdrawing your account value" above. See also the discussion of "Partial annuitization" under "Taxation of nonqualified annuities" in "Tax information."

#### The amount applied to purchase an annuity payout option
The amount applied to purchase an annuity payout option varies, depending on the annuity payout option that you choose, and the timing of your purchase as it relates to any withdrawal charges. The amount applied to provide an annuity payout option will reflect the application of a withdrawal charge (except in those limited circumstances set forth in "Withdrawal charge" under " Charges, expenses, and

adjustments" in this prospectus. The amount applied to an annuity payout option will reflect the application of any applicable market value adjustment. See "fixed maturity options" under "Purchasing the contract" for more information.

#### Selecting an annuity payout option
When you select a payout option, we will issue you a separate written agreement confirming your right to receive annuity payments. We require you to return your contract before annuity payments begin. Unless you choose a different payout option, we will pay annuity payments under a life annuity with a period certain of 10 years. You choose whether these payments will be either fixed or variable. The contract owner and annuitant must meet the issue age and payment requirements.

You can choose the date annuity payments are to begin, but generally it may not be earlier than thirteen months from the EQUI-VEST® contract date. You can change the date your annuity payments are to begin anytime before that date as long as you do not choose a date later than the 28th day of any month or later than your EQUI-VEST® contract's maturity date. Your EQUI-VEST® contract's maturity date is the date by which you must either take a lump sum withdrawal or select an annuity payout option. The maturity date is generally the EQUI-VEST® contract date anniversary that follows the annuitant's 90th birthday. This may be different in some states.

We will send you a notice with your contract statement one year prior to your maturity date. Once you have selected an annuity payout option and payments have begun, no change can be made other than transfers among the variable investment options if a variable immediate annuity is selected. If you do not respond to the notice within the 30 days following your maturity date, your contract will be annuitized automatically.

We currently offer different payment frequencies on certain annuity payout options. In general, the total annual payout will be lower for more frequent payouts (such as monthly) because of the increased administrative expenses associated with more frequent payouts. Also, in general, the longer the period over which we expect to make payments, the lower will be your payment each year.

The amount of the annuity payments will depend on:

&nbsp;&nbsp;&nbsp;&nbsp;(1) the amount applied to purchase the annuity;

&nbsp;&nbsp;&nbsp;&nbsp;(2) the type of annuity chosen, and whether it is fixed or variable;

&nbsp;&nbsp;&nbsp;&nbsp;(3) in the case of a life annuity, the annuitant's age (or the annuitant's and joint annuitant's ages); and

&nbsp;&nbsp;&nbsp;&nbsp;(4) in certain instances, the sex of the annuitant(s).

The amount applied to provide the annuity payments will be (1) the account value for any life annuity form, or (2) the cash value for any annuity certain (an annuity form that does not guarantee payments for a person's lifetime) except that if the period certain is more than five years, the amount applied will be no less than 95% of the account value.

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If, at the time you elect a payout option, the amount to be applied is less than $2,000 or the initial payment under the form elected is less than $20 monthly, we reserve the right to pay the account value in a single sum rather than as payments under the payout option chosen.

You will not be able to make withdrawals or change annuity payout options once your contract is annuitized. However, depending on your beneficiary/joint annuitant designations

and annuity payout option, the annuity amounts and payment term remaining after your death may be modified if necessary to comply with the minimum distribution requirements of federal income tax law.

Please see Appendix: "State contract availability and/or variations of certain features and benefits" in this prospectus for state variations.

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7. Charges, expenses, and adjustments

#### Charges under the contracts

#### Base contract expenses

#### Charge against the Separate Account
We deduct the following charges each day from the net assets of each variable investment option. These charges are reflected in the unit values of each variable investment option:

&nbsp;&nbsp;&nbsp;&nbsp;• A mortality and expense risks charge.

&nbsp;&nbsp;&nbsp;&nbsp;• A charge for other expenses.

We deduct the following charges from your account value. When we deduct these charges from your variable investment options, we reduce the number of units credited to your contract:

&nbsp;&nbsp;&nbsp;&nbsp;• On the last day of the contract year an annual administrative charge, if applicable.

&nbsp;&nbsp;&nbsp;&nbsp;• Charge for third-party transfer or exchange (series 300, 400 and 500 only).

&nbsp;&nbsp;&nbsp;&nbsp;• Charges for certain optional special services.

&nbsp;&nbsp;&nbsp;&nbsp;• At the time you make certain withdrawals or surrender your contract, or your contract is terminated — a withdrawal charge, if applicable.

&nbsp;&nbsp;&nbsp;&nbsp;• At the time annuity payments are to begin — charges designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state. An annuity administrative fee may also apply.

More information about these charges appears below. The charges differ depending on which contract series you purchase.

We will not increase these charges for the life of your contract, except as noted below. We may reduce certain charges under group or sponsored arrangements. See "Group or sponsored arrangements" below.

To help with your retirement planning, we may offer other annuities with different charges, benefits and features. Please contact your financial professional for more information.

#### Mortality and expense risks charge
We deduct a daily charge from the net assets in each variable investment option to compensate us for mortality and expense risks, including the death benefit.

The mortality risk we assume is the risk that annuitants as a group will live for a longer time than our actuarial tables predict. If that happens, we would be paying more in annuity benefits than we planned. For series 300, 400 and 500, we may change the actuarial basis for our guaranteed annuity payment tables, but only for new contributions and only at five year intervals from the contract date. Lastly, we assume

a mortality risk to the extent that at the time of death, the guaranteed death benefit exceeds the cash value of the contract.

The expense risk we assume is the risk that our expenses in providing the benefits and administering the contracts will be greater than we expect.

To the extent that the mortality and expense risk charges are not needed to cover the actual expenses incurred, they may be considered an indirect reimbursement for certain sales and promotional expenses relating to the contracts.

For each series the daily charge is a percentage of net assets that is equivalent to an annual rate of:

&nbsp;&nbsp;&nbsp;&nbsp;• 1.10% current and maximum in each variable investment option under series 300 contracts.

&nbsp;&nbsp;&nbsp;&nbsp;• 1.10% current and 1.75% maximum in each variable investment option under series 400 contracts.

&nbsp;&nbsp;&nbsp;&nbsp;• 1.20% current and 1.75% maximum in each variable investment option under series 500 contracts.

&nbsp;&nbsp;&nbsp;&nbsp;• 0.56% current and 0.65% maximum under series 100 contracts, and 1.15% current and 1.24% maximum under series 200 contracts in the EQ/Common Stock Index and EQ/Money Market options.

&nbsp;&nbsp;&nbsp;&nbsp;• 0.50% current and maximum under series 100 contracts, and 1.09% current and maximum under series 200 contracts for all other variable investment options.

#### Charge for other expenses
We deduct this daily charge from the net assets in each variable investment option. This charge, together with the annual administrative charge described below, is for providing administrative and financial accounting services under the contracts.

The daily charge is equivalent to a maximum annual rate of:

&nbsp;&nbsp;&nbsp;&nbsp;(i) under series 300, 400 and 500 contracts, 0.25% of the net assets in each variable investment option. For all variable investment options under series 300 and 400 other than the EQ/Moderate Allocation, Multimanager Aggressive Equity, EQ/Common Stock Index and EQ/Money Market options, we currently deduct 0.24% of the net assets. We may, upon advance notice to you, increase the charge to 0.25% of the net assets for these variable investment options;

&nbsp;&nbsp;&nbsp;&nbsp;(ii) under series 100 contracts, 0.84% of the net assets in each variable investment option. 0.60% of this charge is designed to reimburse us for research and development costs and for administrative expenses that are not covered by the annual administrative charge described below. The remaining 0.24% is to reimburse us for the cost of financial accounting services we provide under the contracts; and

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&nbsp;&nbsp;&nbsp;&nbsp;(iii) under series 200 contracts, the charge for expenses and financial accounting is 0.25% of the net asset value in each variable investment option.

#### Maximum total charges
Under series 500 contracts, the total annual rate for the above charges is 1.45%. We may increase or decrease this total annual rate, but we may not increase it above a maximum rate of 2.00%. We will only make any increase after we have sent you advance notice. Any increase or decrease will apply only after the date of the change. Any changes we make will reflect differences in costs and anticipated expenses, and will not be unfairly discriminatory.

Total Separate Account A annual expenses of the variable investment options (not including the Trusts fees and other expenses) are guaranteed not to exceed a total annual rate of (i) 1.35% for series 300; (ii) 1.49% for series 100 and 200 for the EQ/Common Stock Index and EQ/Money Market options; (iii) 1.34% for all the other options not listed in (ii) for series 100 and 200; and (iv) 2.00% for series 400.

Under series 100 and 200 contracts for the EQ/Moderate Allocation, Multimanager Aggressive Equity, EQ/Common Stock Index and EQ/Money Market options, the combined amount of the Separate Account A charges to these variable investment options and Trust charges for investment advisory fees and direct operating expenses may not exceed a total annual rate of 1.75% of the value of the assets held in each of those variable investment options.

#### Annual administrative charge
We deduct an administrative charge from your account value on the last business day of each contract year. We will deduct a pro rata portion of the charge if you surrender your contract, elect an annuity payout option, or the annuitant dies during the contract year. The charge is deducted pro rata from the variable investment options and the guaranteed interest option. If those amounts are insufficient, we will make up the required amounts from the fixed maturity options to the extent you have value in those options. Charges deducted from the fixed maturity options are considered withdrawals and, as such, will result in a market value adjustment.

Under series 300, 400 and 500, during the first two contract years, the charge is equal to $30 or, if less, 2% of your current account value plus any amount previously withdrawn during the contract year. The charge is currently $30 for contract years three and later. We may increase this charge if our administrative costs rise, but the charge will never exceed $65 annually. We waive the charge if your account value is at least $25,000 for an NQ contract or $20,000 for an IRA contract. We reserve the right to deduct this charge on a quarterly, rather than annual basis.

Under series 100 and 200, the charge is equal to $30 or, if less, 2% of the current account value plus any amount previously withdrawn during that contract year. We waive this charge if your account value is at least $10,000.

We currently waive the annual administrative charge that would otherwise be deducted in the next contract year under any individually owned EQUI-VEST® contract/certificate having an account value that, when combined with the account value

of other EQUI-VEST® contracts/certificates owned by the same person, exceeds $100,000 in the aggregate (as determined in January of each year). This does not apply to EQUI-VEST® contracts/certificates owned by different members of the same household. We may change or discontinue this practice at any time without prior notice.

#### Charge for third-party transfer or exchange
Under series 300 (except in FL), 400 and 500 contracts, we impose a charge for making a direct transfer of amounts from your contract to a third party, such as in the case of a trustee-to-trustee transfer for an IRA contract, or if you request that your contract be exchanged for a contract issued by another insurance company. In either case, we will deduct from your account value any withdrawal charge that applies and a charge of $65 for each direct transfer or exchange for series 300 and 400. For series 500, we will deduct a charge of $25 ($65 maximum) for each direct transfer or exchange. This charge will never exceed 2% of the amount disbursed or transferred. We will deduct this charge and any withdrawal charge that applies from your account value.

#### Withdrawal charge
A withdrawal charge may apply in the following circumstances: (1) you make one or more withdrawals during a contract year; (2) you surrender your contract to receive its cash value; (3) we terminate your contract or (4) you annuitize your contract and elect a non-life contingent annuity option. The amount of the charge will depend on whether the 10% free withdrawal amount applies, and the availability of one or more exceptions.

In order to give you the exact dollar amount of the withdrawal you request, we deduct the amount of the withdrawal and the amount of the withdrawal charge from your account value. Any amount deducted to pay withdrawal charges is also subject to a withdrawal charge.

We deduct the withdrawal amount and the withdrawal charge pro rata from the variable investment options and the guaranteed interest option. If those amounts are insufficient, we will make up the required amounts from the fixed maturity options. If we deduct all or a portion of the withdrawal charge from the fixed maturity options, a market value adjustment will apply. See "Fixed maturity options" under "Purchasing the contract" for more information.

We may reduce the withdrawal charge in order to comply with any state law requirement. See "Contracts issued in New York — fixed maturity options for series 300-500" below.

#### For series 100 and 200 NQ contracts, all series 300, 400, and 500 contracts
The amount of the withdrawal charge we deduct is equal to 6% of contributions withdrawn that were made in the current and five prior contract years measured from the date of the withdrawal.

In the case of surrenders, we will pay you the greater of the following up to a maximum of the account value:

&nbsp;&nbsp;&nbsp;&nbsp;• the account value after any withdrawal charge has been imposed (cash value), or

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&nbsp;&nbsp;&nbsp;&nbsp;• the 10% free withdrawal amount plus the contributions made before the current and five prior participation years that have not been previously withdrawn plus 94% of (a) the remaining account value, minus (b) any administrative fees. Under series 100 and 200 NQ contracts, if the annuitant is age 59 or older when the contract is issued, this percentage will be 95% in the fifth contract year and 96% in the sixth contract year. There is a reduction in the withdrawal charge for older annuitants in the fifth and sixth contract years.

For purposes of calculating the withdrawal charge, amounts withdrawn up to the 10% free withdrawal amount are not considered a withdrawal of any contribution. We also treat contributions that have been invested the longest as being withdrawn first. We treat contributions as withdrawn before earnings for purposes of calculating the withdrawal charge. However, the federal income tax rules treat earnings under most NQ contracts as withdrawn first. See "Tax information" in this Prospectus.

#### For series 100 and 200 traditional IRA, QP IRA and Roth IRA
The withdrawal charge equals a percentage of the amount withdrawn. The percentage that applies depends on the contract year in which the withdrawal is made, according to the following table:

---

| | |
|:---|:---|
| Contract Year(s) | Charge |
| 1 through 5 | 6%<sup>(1)</sup> |
| 6 through 8 | 5 |
| 9 | 4 |
| 10 | 3 |
| 11 | 2 |
| 12 | 1 |
| 13 and later | 0 |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) This percentage may be reduced at older ages for certain contracts. Your financial professional can provide further details about the contract series you own.

The total of all withdrawal charges assessed will not exceed 8% of all contributions made during the current contract year and the nine contract years before the withdrawal is made.

We reserve the right to reduce or waive the withdrawal charge including transfers to a traditional IRA, QP IRA and Roth IRA from another EQUI-VEST® contract. Any such charge will not be unfairly discriminatory. The withdrawal charge may be reduced in order to comply with any state law requirement.

#### When withdrawal charges do not apply
&nbsp;&nbsp;&nbsp;&nbsp;• 10% free withdrawal amount. Each contract year you can withdraw up to 10% of your account value without paying a withdrawal charge. The 10% free withdrawal amount is determined using your account value at the time you request a withdrawal, minus any other withdrawals made during the contract year. For series 100 and 200 traditional IRA and Roth IRA contracts, the 10%

free withdrawal amount described above will be available after the third contract year or you attain age 59<sup>1</sup>⁄2. (Currently we are waiving this restriction.) <br>

For existing contract owners, if you have QP IRA contract number 11933I (series 100), the 10% free withdrawal amount described above was available after the third contract year. If you have QP IRA contract number 92QPI (series 200), the free withdrawal amount was available in the first contract year.

#### For series 100 and 200 contracts
&nbsp;&nbsp;&nbsp;&nbsp;(i) For NQ contracts, the withdrawal charge does not apply if:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the annuitant dies and a death benefit is payable to the beneficiary; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• we receive a properly completed election form providing for the entire account value to be used to buy a life annuity payout option.

&nbsp;&nbsp;&nbsp;&nbsp;(ii) For a traditional IRA, QP IRA and Roth IRA the withdrawal charge does not apply:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• after five contract years and the annuitant is at least age 59 <sup>1</sup> ⁄ 2 ; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if you request a refund of an excess contribution within one month of the date on which the contribution is made; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the annuitant dies and the death benefit is made available to the beneficiary; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• after five contract years and the annuitant is at least age 55 and the amount withdrawn is used to purchase from us a period certain annuity that extends beyond the annuitant's age 59 <sup>1</sup> ⁄ 2 and allows no prepayment; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• after three contract years and the amount withdrawn is used to purchase from us a period certain annuity for a term of at least 10 years and allows no prepayment; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if the amount withdrawn is applied to the election of a life contingent annuity payout option.

#### For series 300, 400 and 500 contracts
&nbsp;&nbsp;&nbsp;&nbsp;(i) Death or purchase of annuity. The withdrawal charge does not apply if:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the annuitant dies and a death benefit is payable to the beneficiary; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) we receive a properly completed election form providing for the entire account value to be used to buy a life contingent annuity or a non-life annuity with a period certain for a term of at least ten years.

&nbsp;&nbsp;&nbsp;&nbsp;(ii) Disability, terminal illness, or confinement to nursing home.

The withdrawal charge also does not apply if:

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The annuitant has qualified to receive Social Security disability benefits as certified by the Social Security Administration; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) We receive proof satisfactory to us (including certification by a licensed physician) that the annuitant's life expectancy is six months or less; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The annuitant has been confined to a nursing home for more than 90 days (or such other period, as required in your state) as verified by a licensed physician. A nursing home for this purpose means one that is (a) approved by Medicare as a provider of skilled nursing care service, or (b) licensed as a skilled nursing home by the state or territory in which it is located (it must be within the United States, Puerto Rico, U.S. Virgin Islands, or Guam) and meets all of the following:

— its main function is to provide skilled, intermediate, or custodial nursing care;

— it provides continuous room and board to three or more persons;

— it is supervised by a registered nurse or licensed practical nurse;

— it keeps daily medical records of each patient;

— it controls and records all medications dispensed; and

— its primary service is other than to provide housing for residents.

Some states may not permit us to waive the withdrawal charge in the above circumstances, or may limit the circumstances for which the withdrawal charge may be waived. Your financial professional can provide more information or you may contact our processing office.

&nbsp;&nbsp;&nbsp;&nbsp;(iii) For traditional IRA, QP IRA and Roth IRA contracts the withdrawal charge also does not apply:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• after six contract years if the annuitant is at least age 59 <sup>1</sup> ⁄ 2 ; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if you request a refund of a contribution in excess of amounts allowed to be contributed under the federal income tax rules within one month of the date on which you made the contribution.

&nbsp;&nbsp;&nbsp;&nbsp;(iv) Under series 500 (Roth Advantage) contracts the withdrawal charge also does not apply:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• after five contract years if the annuitant is at least age 59 <sup>1</sup> ⁄ 2 ; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if you withdraw an amount which is less than or equal to 25% of the account value at the time the withdrawal is requested, minus any amount previously withdrawn during that contract year, and you use the withdrawal to pay specified higher education expenses as defined in the federal income tax rules. We must receive evidence satisfactory to us that such withdrawal is in fact for such purpose; or

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• after five contract years if the withdrawal is a "qualified first-time homebuyer distribution" (special federal income tax definition; $10,000 lifetime total limit). We must receive evidence satisfactory to us that such withdrawal is in fact for such purpose; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if you request a refund of a contribution in excess of amounts allowed to be contributed under federal income tax rules within one month of the date on which you made the contribution.

#### Contracts issued in New York — fixed maturity options (for series 300-500)
For contracts issued in New York, the withdrawal charge that applies to withdrawals taken from amounts in the fixed maturity options will never exceed 6% and will be determined by applying the New York Declining Scale ("declining scale"). If you withdraw amounts that have been transferred from one fixed maturity option to another, we use the New York Alternative Scale ("alternative scale") if it produces a higher charge than the declining scale.

---

| | | | |
|:---|:---|:---|:---|
| Declining scale | Declining scale | Alternative scale | Alternative scale |
| Year of investment in fixed<br>maturity option<sup>(1)</sup> | Year of investment in fixed<br>maturity option<sup>(1)</sup> | **Year of transfer within fixed**<br>**maturity option<sup>(1)</sup>** | **Year of transfer within fixed**<br>**maturity option<sup>(1)</sup>** |
| Within year 1 | 6% | Within year 1 | 5% |
| 2 | 6% | 2 | 4% |
| 3 | 5% | 3 | 3% |
| 4 | 4% | 4 | 2% |
| 5 | 3% | 5 | 1% |
| 6 | 2% | After year 5 | 0% |
| After year 6 | 0% | Not to exceed 1% times the number of years remaining in the fixed maturity option, rounded to the higher number of years. In other words, if 4.3 years remain, it would be a 5% charge. |  |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) Measured from the contract date anniversary prior to the date of the contribution or transfer.

In the following example we compare the withdrawal charge that would apply to a withdrawal from a NQ or traditional IRA contract that has an account value of $10,000; $8,000 from a contribution made three years ago and $2,000 from positive investment performance.

&nbsp;&nbsp;&nbsp;&nbsp;• If you were to withdraw the total amount of the contribution within the first six years after it was made, the withdrawal charge that generally applies would be $480 (6% of $8,000). However, if when you made your contribution you allocated it to a fixed maturity option, the withdrawal charge would be lower. According to the declining scale method described above, the withdrawal charge would be limited to 5% of the $8,000, or $400 in the third year.

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&nbsp;&nbsp;&nbsp;&nbsp;• The withdrawal charge may be different if when you made your contribution three years ago, you allocated it to a fixed maturity option and then in the third year, you transfer the amounts that apply to such contribution to a new fixed maturity option. In this example we assume that there is one year remaining in the new fixed maturity option. Because you made a transfer among the fixed maturity options, the alternative scale may now apply. Based on this alternative scale, a contribution that is transferred will be subject to a 5% withdrawal charge if you withdraw that contribution in the same year that you make the transfer. However, the withdrawal charge may not exceed 1% for each year remaining in the new fixed maturity option. Since, in this example, the time remaining in the new fixed maturity option is one year, the withdrawal charge under the alternative scale would be limited to 1%. Because New York regulations permit us to use the greater of the declining scale or the alternative scale, the withdrawal charge would be 5%, or $400, based on the declining scale.

&nbsp;&nbsp;&nbsp;&nbsp;• The withdrawal charge may not exceed the charge that would normally apply under the contract. Use of a New York scale can only result in a lower charge. If your contribution has been in the contract for more than six years and therefore would not have a withdrawal charge associated with it, no withdrawal charge would apply.

&nbsp;&nbsp;&nbsp;&nbsp;• If you take a withdrawal from an investment option other than the fixed maturity options, the amount available for withdrawal without a withdrawal charge is reduced. It will be reduced by the amount of the contribution in the fixed maturity options to which no withdrawal charge applies.

&nbsp;&nbsp;&nbsp;&nbsp;• As of any date on which 50% or more of your account value is held in fixed maturity options, the free withdrawal amount is zero.

For contracts issued in New York, you should consider that on the maturity date of a fixed maturity option if we have not received your instructions for allocation of your maturity value, we will transfer your maturity value to the fixed maturity option scheduled to mature next. If we are not offering other fixed maturity options, we will transfer your maturity value to the EQ/Money Market option.

The potential for lower withdrawal charges for withdrawals from the fixed maturity options and the potential for a lower free withdrawal amount than those that would normally apply, should be taken into account when deciding whether to allocate amounts to, or transfer amounts to or from, the fixed maturity options. See "Fixed maturity options" under "Purchasing the Contract" in this prospectus for more information.

#### Charges for state premium and other applicable taxes
We deduct a charge designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state. Generally, we deduct the charge from the amount applied to provide an annuity payout option. The current tax charge that might be imposed varies by jurisdiction and ranges from 0% to 3.5%.

#### Special services charges
We deduct a charge for providing the special services described below. These charges compensate us for the expense of processing each special service. For certain services, we will deduct from your account value any withdrawal charge that applies and the charge for the special service. Please note that we may discontinue some or all of these services without notice.

Wire transfer charge. We charge $90 for outgoing wire transfers. Unless you specify otherwise, this charge will be deducted from the amount you request.

Express mail charge. We charge $35 for sending you a check by express mail delivery. This charge will be deducted from the amount you request.

#### Charges that the Trusts deduct
The affiliated and unaffiliated Trusts deduct charges for the following types of fees and expenses:

&nbsp;&nbsp;&nbsp;&nbsp;• Advisory fees.

&nbsp;&nbsp;&nbsp;&nbsp;• 12b-1 fees.

&nbsp;&nbsp;&nbsp;&nbsp;• Operating expenses, such as trustees' fees, independent auditors' fees, legal counsel fees, administrative service fees, custodian fees, and liability insurance.

&nbsp;&nbsp;&nbsp;&nbsp;• Investment-related expenses, such as brokerage commissions.

These charges are reflected in the daily share price of each portfolio. Since shares of the affiliated Trust are purchased at their net asset value, these fees and expenses are, in effect, passed on to the variable investment options and are reflected in their unit values. Certain portfolios available under the contract in turn invest in shares of other portfolios of the affiliated Trust and/or shares of unaffiliated Trust portfolios (collectively, the "underlying portfolios"). The underlying portfolios each have their own fees and expenses, including advisory fees, operating expenses, and investment related expenses such as brokerage commissions. For more information about these charges, please refer to the prospectuses for the the affiliated Trusts.

#### Group or sponsored arrangements
For certain group or sponsored arrangements, we may reduce the withdrawal charge or the mortality and expense risks charge, or change the minimum initial contribution requirements. We also may change the minimum death benefit. Group arrangements include those in which a trustee or an employer, for example, purchases contracts covering a group of individuals on a group basis. Group arrangements are not available for traditional IRA, QP IRA and Roth IRA contracts. Sponsored arrangements include those in which an employer allows us to sell contracts to its employees or retirees on an individual basis.

Our costs for sales, administration, and mortality generally vary with the size and stability of the group or sponsoring organization, among other factors. We take all these factors

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into account when reducing charges. To qualify for reduced charges, a group or sponsored arrangement must meet certain requirements, such as requirements for size and number of years in existence. Group or sponsored arrangements that have been set up solely to buy contracts or that have been in existence less than six months will not qualify for reduced charges.

We also may establish different rates to maturity for the fixed maturity options under different classes of contracts for group or sponsored arrangements.

We will make these and any similar reductions according to our rules in effect when we approve a contract for issue. We may change these rules from time to time. Any variation will reflect differences in costs or services and will not be unfairly discriminatory.

Group or sponsored arrangements may be governed by federal income tax rules, the Employee Retirement Income Security Act of 1974, or both. We make no representations with regard to the impact of these and other applicable laws on such programs. We recommend that employers, trustees, and others purchasing or making contracts available for purchase under such programs seek the advice of their own legal and benefits advisers.

#### Other distribution arrangements
We may reduce or eliminate charges when sales are made in a manner that results in savings of sales and administrative expenses, such as sales through persons who are compensated by clients for recommending investments and who receive no commission or reduced commissions in connection with the sale of the contracts. We will not permit a reduction or elimination of charges where it will be unfairly discriminatory.

#### Market Value Adjustments
If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures, we will make a market value adjustment, which will increase or decrease any fixed maturity amount you have in that fixed maturity option. The market value adjustment for amounts withdrawn from a fixed maturity option before maturity could result in up to a 100% loss of your investment in the fixed maturity option in extreme situations. The amount of the adjustment will depend on two factors:

&nbsp;&nbsp;&nbsp;&nbsp;(a) the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and

&nbsp;&nbsp;&nbsp;&nbsp;(b) the length of time remaining until the maturity date.

In general, if interest rates rise from the time that you originally allocate an amount to a fixed maturity option to the time that you take a withdrawal, the market value adjustment will be negative. Likewise, if interest rates drop at the end of that time,

the market value adjustment will be positive. Also, the amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date. Therefore, it is possible that the market value adjustment could greatly reduce your value in the fixed maturity options, particularly in the fixed maturity options with later maturity dates. For more information about the market value adjustment, including examples illustrating the operation of the market value adjustment, please see the Statement of Additional Information.

The market value adjustment transfers risk from us to you to protect us from losses on our investments supporting the fixed maturity options if amounts are removed prematurely.

You can obtain the market value adjustment for the fixed maturity options in which you invest by calling (800) 628-6673. This value can fluctuate daily, and the current value quoted may differ from the actual market value adjustment at the time of a transaction. Please see "How to reach us" for more information.

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

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8. Tax information

#### Overview
In this part of the prospectus, we discuss the current federal income tax rules that generally apply to EQUI-VEST® contracts owned by United States individual taxpayers. The tax rules can differ, depending on the type of contract, whether NQ, traditional IRA, QP IRA, Roth IRA or Roth Advantage. Therefore, we discuss the tax aspects of each type of contract separately.

Federal income tax rules include the United States laws in the Internal Revenue Code, and Treasury Department Regulations and Internal Revenue Service ("IRS") interpretations of the Internal Revenue Code. These tax rules may change without notice. We cannot predict whether, when, or how these rules could change. Any change could affect contracts purchased before the change. Congress may also consider further proposals to comprehensively reform or overhaul the United States tax and retirement systems, which if enacted, could affect the tax benefits of a contract. We cannot predict what, if any, legislation will actually be proposed or enacted.

We cannot provide detailed information on all tax aspects of the contracts. Moreover, the tax aspects that apply to a particular person's contract may vary depending on the facts applicable to that person. We do not discuss state income and other state taxes, federal income tax and withholding rules for non-U.S. taxpayers, or federal gift and estate taxes. Transfers of the contract, rights or values under the contract, or payments under the contract, for example, amounts due to beneficiaries, may be subject to federal or state gift, estate or inheritance taxes. You should not rely only on this document, but should consult your tax adviser before your purchase.

#### Buying a contract to fund a retirement arrangement
Generally, there are two types of funding vehicles that are available for Individual Retirement Arrangements ("IRAs"): an individual retirement annuity contract such as the ones offered in this prospectus, or a custodial or trusteed individual retirement account. How these arrangements work, including special rules applicable to each, are described in the specific sections for each type of arrangement, below. You should be aware that the funding vehicle for a tax-qualified arrangement does not provide any tax deferral benefit beyond that already provided by the Code for all permissible funding vehicles. Before choosing an annuity contract, therefore, you should consider the annuity's features and benefits, such as the EQUI-VEST® guaranteed minimum death benefit, selection of variable investment options, provision of a guaranteed interest option and choices of payout options, as well as the features

and benefits of other permissible funding vehicles and the relative costs of annuities and other such arrangements. You should be aware that cost may vary depending on the features and benefits made available and the charges and expenses of the portfolios you select.

Certain provisions of the Treasury Regulations on required minimum distributions concerning the actuarial present value of additional contract benefits could increase the amount required to be distributed from individual retirement annuity contracts. For this purpose additional annuity contract benefits may include enhanced death benefits. You should consider the potential implication of these Regulations before you make additional contributions to this annuity contract.

#### Transfers among investment options
You can make transfers among investment options inside the contract without triggering taxable income.

#### Taxation of nonqualified annuities
Please note our restrictions on contributions. See "How you can contribute to your contract" in "Purchasing the contract" in this Prospectus.

#### Contributions
You may not deduct the amount of your contributions to a nonqualified annuity contract.

#### Contract earnings
Generally, you are not taxed on contract earnings until you receive a distribution from your contract, whether as a withdrawal or as an annuity payment. However, earnings are taxable, even without a distribution:

&nbsp;&nbsp;&nbsp;&nbsp;• if a contract fails investment diversification requirements as specified in federal income tax rules (these rules are based on or are similar to those specified for mutual funds under securities laws);

&nbsp;&nbsp;&nbsp;&nbsp;• if you transfer a contract, for example, as a gift to someone other than your spouse (or former spouse);

&nbsp;&nbsp;&nbsp;&nbsp;• if you use a contract as security for a loan (in this case, the amount pledged will be treated as a distribution); and

&nbsp;&nbsp;&nbsp;&nbsp;• if the owner is other than an individual (such as a corporation, partnership, trust, or other non-natural person). This provision does not apply to a trust which is a mere agent or nominee for an individual, such as a typical grantor trust.

All nonqualified deferred annuity contracts that the Company and its affiliates issue to you during the same calendar year are linked together and treated as one contract for calculating the taxable amount of any distribution from any of those contracts.

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#### Annuity payments
Once annuity payments begin, a portion of each payment is taxable as ordinary income. You get back the remaining portion without paying taxes on it. This is your "investment in the contract." Generally, your investment in the contract equals the contributions you made, less any amounts you previously withdrew that were not taxable.

For fixed annuity payments, the tax-free portion of each payment is determined by (1) dividing your investment in the contract by the total amount you are expected to receive out of the contract, and (2) multiplying the result by the amount of the payment. For variable annuity payments, your tax-free portion of each payment is your investment in the contract divided by the number of expected payments.

Once you have received the amount of your investment in the contract, all payments after that are fully taxable. If payments under a life annuity stop because the annuitant dies, there is an income tax deduction for any unrecovered investment in the contract.

#### Partial annuitization
The consequences described above for annuitization of the entire contract apply to the portion of the contract which is partially annuitized. A nonqualified annuity contract is treated as being partially annuitized if a portion of the contract is applied to an annuity payout on a life-contingent basis or for a period certain of at least 10 years. In order to get annuity payment tax treatment for the portion of the contract applied to the annuity payout, payments must be made at least annually in substantially equal amounts, the payments must be designed to amortize the amount applied over life or the period certain, and the payments cannot be stopped, except by death or surrender (if permitted under the terms of the contract). The investment in the contract is split between the partially annuitized portion and the deferred amount remaining based on the relative values of the amount applied to the annuity payout and the deferred amount remaining at the time of the partial annuitization. Also, the partial annuitization has its own annuity starting date.

#### Withdrawals made before annuity payments begin
If you make withdrawals before annuity payments begin under your contract, they are taxable to you as ordinary income if there are earnings in the contract. Generally, earnings are your account value less your investment in the contract. If you withdraw an amount which is more than the earnings in the contract as of the date of the withdrawal, the balance of the distribution is treated as a reduction of your investment in the contract and is not taxable.

#### 1035 Exchanges
You may purchase a nonqualified deferred annuity contract through an exchange of another contract. Normally, exchanges of contracts are taxable events. The exchange will not be taxable under Section 1035 of the Internal Revenue Code if:

&nbsp;&nbsp;&nbsp;&nbsp;• the contract that is the source of the funds you are using to purchase the nonqualified deferred annuity

contract is another nonqualified deferred annuity contract or life insurance or endowment contract.

&nbsp;&nbsp;&nbsp;&nbsp;• the owner and the annuitant are the same under the source contract and the contract issued in exchange. If you are using a life insurance or endowment contract the owner and the insured must be the same on both sides of the exchange transaction.

In some cases you may make a tax-deferred 1035 exchange from a nonqualified deferred annuity contract to a "qualified long-term care contract" meeting all specified requirements under the Code or an annuity contract with a "qualified long-term care contract" feature (sometimes referred to as a "combination annuity" contract).

The tax basis, also referred to as your investment in the contract, of the source contract carries over to the contract issued in exchange.

An owner may direct the proceeds of a partial withdrawal from one nonqualified deferred annuity contract to purchase or contribute to another nonqualified deferred annuity contract on a tax-deferred basis. If requirements are met, the owner may also directly transfer amounts from a nonqualified deferred annuity contract to a "qualified long-term care contract" or "combination annuity" in such a partial 1035 exchange transaction. Special forms, agreement between the carriers, and provision of cost basis information may be required to process this type of an exchange.

If you are purchasing your contract through a Section 1035 exchange, you should be aware that the Company cannot guarantee that the exchange from the source contract to the contract you are applying for will be treated as a Section 1035 exchange; the insurance company issuing the source contract controls the tax information reporting of the transaction as a Section 1035 exchange. Because information reports are not provided and filed until the calendar year after the exchange transaction, the insurance company issuing the source contract shows its agreement that the transaction is a 1035 exchange by providing to us the cost basis of the exchanged source contract when it transfers the money to us on your behalf.

Even if the contract owner and the insurance companies agree that a full or partial 1035 exchange is intended, the IRS has the ultimate authority to review the facts and determine that the transaction should be recharacterized as taxable in whole or in part.

Section 1035 exchanges are generally not available after the death of the owner. The destination contract must meet specific post-death payout requirements to prevent avoidance of the death of owner rules. See "Payment of death benefit".

#### Surrenders
If you surrender or cancel the contract, the distribution is taxable as ordinary income (not capital gain) to the extent it exceeds your investment in the contract.

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#### Death benefit payments made to a beneficiary after your death
For the rules applicable to death benefits, see "Payment of death benefit" earlier in this Prospectus. The tax treatment of a death benefit taken as a single sum is generally the same as the tax treatment of a withdrawal from or surrender of your contract. The tax treatment of a death benefit taken as annuity payments is generally the same as the tax treatment of annuity payments under your contract.

Under the Beneficiary continuation option the tax treatment of a withdrawal after the death of the owner taken as a single sum or taken as withdrawals under the 5-year rule is generally the same as the tax treatment of a withdrawal from or surrender of your contract.

#### Early distribution penalty tax
If you take distributions before you are age 59<sup>1</sup>⁄2 a penalty tax of 10% of the taxable portion of your distribution applies in addition to the income tax. Some of the available exceptions to the pre-age 59<sup>1</sup>⁄2 penalty tax include distributions made:

&nbsp;&nbsp;&nbsp;&nbsp;• on or after your death; or

&nbsp;&nbsp;&nbsp;&nbsp;• because you are disabled (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• in the form of substantially equal periodic annuity payments at least annually over your life (or life expectancy), or the joint lives of you and a beneficiary (or joint life expectancies) using an IRS-approved distribution method.

We will report a life-contingent partial annuitization made to an owner under age 59<sup>1</sup>⁄2 as eligible for an exception to the early distribution penalty tax. We may be required to treat a partial annuitization for a period certain of at least 10 years as being subject to the penalty for an owner under age 59<sup>1</sup>⁄2.

Please note that it is your responsibility to claim the penalty exception on your own income tax return and to document eligibility for the exception to the IRS.

#### Additional Tax on Net Investment Income
Taxpayers who have modified adjusted gross income ("MAGI") over a specified amount and who also have specified net investment income in any year may have to pay an additional surtax of 3.8%. (This tax has been informally referred to as the "Net Investment Income Tax" or "NIIT"). For this purpose net investment income includes distributions from and payments under nonqualified annuity contracts. The threshold amount of MAGI varies by filing status: $200,000 for single filers; $250,000 for married taxpayers filing jointly, and $125,000 for married taxpayers filing separately. The tax applies to the lesser of a) the amount of MAGI over the applicable threshold amount or b) the net investment income. You should discuss with your tax adviser the potential effect of this tax.

#### Investor Control Issues
Under certain circumstances, the IRS has stated that you could be treated as the owner (for tax purposes) of the assets of the Separate Account. If you were treated as the owner, you would be taxed on income and gains attributable to the shares of the underlying portfolios.

The circumstances that would lead to this tax treatment would be that, in the opinion of the IRS, you could control the underlying investment of the Separate Account. The IRS has said that the owners of variable annuities will not be treated as owning the separate account assets provided the underlying portfolios are restricted to variable life and annuity assets. The variable annuity owners must have the right only to choose among the portfolios, and must have no right to direct the particular investment decisions within the portfolios.

Although we believe that, under current IRS guidance, you would not be treated as the owner of the assets of the Separate Account, there are some issues that remain unclear. For example, the IRS has not issued any guidance as to whether having a larger number of portfolios available, or an unlimited right to transfer among them, could cause you to be treated as the owner. We do not know whether the IRS will ever provide such guidance or whether such guidance, if unfavorable, would apply retroactively to your contract. Furthermore, the IRS could reverse its current guidance at any time. We reserve the right to modify your contract as necessary to prevent you from being treated as the owner of the assets of the Separate Account.

#### Individual retirement arrangements ("IRAs")

#### General
"IRA" stands for individual retirement arrangement. There are two basic types of such arrangements, individual retirement accounts and individual retirement annuities. In an individual retirement account, a trustee or custodian holds the assets funding the account for the benefit of the IRA owner. The assets typically include mutual funds and/or individual stocks and securities in a custodial account, and certificates of deposit in a trusteed account. In an individual retirement annuity, an insurance company issues an annuity contract that serves as the IRA.

There are two basic types of IRAs, as follows:

&nbsp;&nbsp;&nbsp;&nbsp;• "traditional IRAs," typically funded on a pre-tax basis, including SEP-IRAs and SIMPLE IRAs issued and funded in connection with employer-sponsored retirement plans; and

&nbsp;&nbsp;&nbsp;&nbsp;• Roth IRAs, funded on an after-tax basis.

Regardless of the type of IRA, your ownership interest in the IRA cannot be forfeited. You or your beneficiaries who survive you are the only ones who can receive the IRA's benefits or payments. All types of IRAs qualify for tax deferral, regardless of the funding vehicle selected.

You can hold your IRA assets in as many different accounts and annuities as you would like, as long as you meet the

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rules for setting up and making contributions to IRAs. However, if you own multiple IRAs, you may be required to combine IRA values or contributions for tax purposes.

For further information about individual retirement arrangements, you can read Internal Revenue Service Publications 590-A ("Contributions to Individual Retirement Arrangements (IRAs)") and 590-B ("Distributions from Individual Retirement Arrangements (IRAs)"). These publications are usually updated annually, and can be obtained by contacting the IRS or from the IRS website (www.irs.gov).

The Company designs its IRA contracts to qualify as "individual retirement annuities" under Section 408(b) of the Internal Revenue Code. We offer the EQUI-VEST® contract in both traditional IRA and Roth IRA versions.

This prospectus contains the information that the IRS requires you to have before you purchase an IRA. The first section covers some of the special tax rules that apply to traditional IRAs. The next section covers Roth IRAs. The disclosure generally assumes direct ownership of the individual retirement annuity contract.

We describe the amount and types of charges that may apply to your contributions under "Charges, expenses, and adjustments" earlier in this Prospectus. We describe the method of calculating payments under "Accessing your money" earlier in this prospectus. We do not guarantee or project growth in a variable income annuitization option payments (as opposed to payments from a fixed income annuitization option).

We have received an opinion letter from the IRS approving the respective forms of the series 400 EQUI-VEST® traditional and Roth IRA contracts for use as traditional and Roth IRA, respectively. We may no longer rely on the opinion letter for the Roth IRA. We have not submitted to the IRS requests for opinion letters to approve any other forms of series 100 – 500 EQUI-VEST® traditional IRA and Roth IRA for use as a traditional or Roth IRA, respectively. This IRS approval is a determination only as to the form of the annuity. It does not represent a determination of the merits of the annuity as an investment. The contracts submitted for IRS approval do not include every feature possibly available under the EQUI-VEST® traditional and Roth IRA contracts.

#### Your right to cancel within a certain number of days
This is provided for informational purposes only. Since the contracts are no longer available to new purchasers, this cancellation provision is no longer applicable.

You can cancel any version of the EQUI-VEST® IRA contract (traditional IRA or Roth IRA) by following the directions under "Your right to cancel within a certain number of days" in "Purchasing the contract" in this Prospectus. You can cancel an EQUI-VEST® Roth IRA contract issued as a result of a full or partial conversion of an EQUI-VEST® traditional IRA contract by following the instructions in the "EQUI-VEST® Roth IRA Re-Characterization Form." The form is available from our processing office or your financial professional. If you cancel a traditional IRA or Roth IRA contract, we may have to withhold tax, and we must report the transaction to the IRS. A contract cancellation could have an unfavorable tax impact.

#### Traditional individual retirement annuities (traditional IRAs)
**Effective June 18, 2012, for certain contract series and types, we no longer accept contributions. For other contract series and types, including contracts issued in certain states, we currently continue to accept subsequent contributions subject to limitations. References to contributions in this prospectus are for the benefit of contract owners currently eligible to continue making contributions to the contracts. For more information, see "How you can contribute to your contract" in "Purchasing the contract" and in the Appendix: "State contract availability and/or variations of certain features and benefits in this prospectus.** 

Please note our restrictions on contributions. See "How you can contribute to your contract" in "Purchasing the contract" in this Prospectus.

Contributions to traditional IRAs. Generally, individuals may make three different types of contributions to purchase a traditional IRA or as additional contributions to an existing IRA:

&nbsp;&nbsp;&nbsp;&nbsp;• "regular" contributions out of earned income or compensation; or

&nbsp;&nbsp;&nbsp;&nbsp;• tax-free "rollover" contributions; or

&nbsp;&nbsp;&nbsp;&nbsp;• direct custodian-to-custodian transfers from other traditional IRAs ("direct transfers").

When you make a contribution to your IRA, we require you to tell us whether it is a regular contribution, rollover contribution, or direct transfer contribution, and to supply supporting documentation in some cases.

#### Regular contributions to traditional IRAs
Limits on contributions. The "maximum regular contribution amount" for any taxable year is the most that can be contributed to all of your IRAs (traditional and Roth) as regular contributions for the particular taxable year. The maximum regular contribution amount depends on age, earnings, and year, among other things. Generally, $7,500 is the maximum amount that you may contribute to all IRAs (traditional IRAs and Roth IRAs) for 2026, after adjustment for cost-of-living changes. When your earnings are below $7,500, your earned income or compensation for the year is the most you can contribute. This limit does not apply to rollover contributions or direct custodian-to-custodian transfers into a traditional IRA.

If you are at least age 50 at any time during 2026, you may be eligible to make additional "catch up contributions" of up to $1,100 to your traditional IRA.

Special rules for spouses. If you are married and file a joint federal income tax return, you and your spouse may combine your compensation to determine the amount of regular contributions you are permitted to make to traditional IRAs (and Roth IRAs discussed below). Even if one spouse has no compensation, or compensation under $7,500, married individuals filing jointly can contribute up to $15,000 per year to any combination of traditional IRAs and Roth IRAs.

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Any contributions to Roth IRAs reduce the ability to contribute to traditional IRAs and vice versa. The maximum amount may be less if earned income is less and the other spouse has made IRA contributions. No more than a combined total of $7,500 can be contributed annually to either spouse's traditional and Roth IRAs. Each spouse owns his or her traditional IRAs and Roth IRAs even if the other spouse funded the contributions. Catch-up contributions may be made as described above for spouses who are at least age 50 at any time during the taxable year for which the contribution is being made.

Deductibility of contributions. The amount of traditional IRA contributions that you can deduct for a taxable year depends on whether you are covered by an employer-sponsored tax-favored retirement plan, as defined under special federal income tax rules. Your Form W-2 will indicate whether or not you are covered by such a retirement plan.

The federal tax rules governing contributions to IRAs made from current compensation are complex and are subject to numerous technical requirements and limitations which vary based on an individual's personal situation (including his/her spouse). IRS Publication 590-A, "Contributions to Individual Retirement Arrangements (IRAs)" which is updated annually and is available at www.irs.gov, contains pertinent explanations of the rules applicable to the current year. The amount of permissible contributions to IRAs, the amount of IRA contributions which may be deductible, and the individual's income limits for determining contributions and deductions all may be adjusted annually for cost of living.

#### Additional "Saver's Credit" for contributions to a traditional IRA or Roth IRA
Certain lower income individuals may be eligible for a nonrefundable income tax credit for contributions made to a traditional IRA or Roth IRA. Please see the current version of IRS Publication 590-A for details.

Nondeductible regular contributions. If you are not eligible to deduct part or all of the traditional IRA contribution, you may still make nondeductible contributions on which earnings will accumulate on a tax-deferred basis. The combined deductible and nondeductible contributions to your traditional IRA (or the nonworking spouse's traditional IRA) may not, however, exceed the maximum $5,000 per person limit for the applicable taxable year ($7,500 for 2026 after adjustment). The dollar limit is $1,100 higher for people eligible to make age 50 plus catch-up contributions. See "Excess contributions" below. You must keep your own records of deductible and nondeductible contributions in order to prevent double taxation on the distribution of previously taxed amounts. See "Withdrawals, payments and transfers of funds out of traditional IRAs" below.

If you are making nondeductible contributions in any taxable year, or you have made nondeductible contributions to a traditional IRA in prior years and are receiving distributions from any traditional IRA, you must file the required information with the IRS. Moreover, if you are making nondeductible traditional IRA contributions, you must retain all income tax returns and records pertaining to such contributions until interests in all traditional IRAs are fully distributed.

When you can make regular contributions. If you file your tax returns on a calendar year basis like most taxpayers, you have until the April 15 return filing deadline (without extensions) of the following calendar year to make your regular traditional IRA contributions for a taxable year. Make sure you designate the year for which you are making the contribution.

#### Rollover and direct transfer contributions to traditional IRAs
Rollover contributions may be made to a traditional IRA from these "eligible retirement plans":

&nbsp;&nbsp;&nbsp;&nbsp;• qualified plans;

&nbsp;&nbsp;&nbsp;&nbsp;• governmental employer 457(b) plans, also referred to as "governmental employer EDC plans";

&nbsp;&nbsp;&nbsp;&nbsp;• 403(b) plans; and

&nbsp;&nbsp;&nbsp;&nbsp;• other traditional IRAs.

Direct transfer contributions may only be made directly from one traditional IRA to another.

After lifetime required minimum distributions must start, any amount contributed to a traditional IRA must be net of your required minimum distribution for the year in which the rollover or direct transfer contribution is made.

#### Rollovers from "eligible retirement plans" other than traditional IRAs
Your plan administrator will tell you whether or not your distribution is eligible to be rolled over. Spousal beneficiaries and spousal alternate payees under qualified domestic relations orders may roll over funds on the same basis as the plan participant.

There are two ways to do rollovers:

&nbsp;&nbsp;&nbsp;&nbsp;• Do it yourself:

You actually receive a distribution that can be rolled over and you roll it over to a traditional IRA within 60 days after the date you receive the funds. The distribution from your eligible retirement plan will be net of 20% mandatory federal income tax withholding. If you want, you can replace the withheld funds yourself and roll over the full amount.

&nbsp;&nbsp;&nbsp;&nbsp;• Direct rollover:

You tell the trustee or custodian of the eligible retirement plan to send the distribution directly to your traditional IRA issuer. Direct rollovers are not subject to mandatory federal income tax withholding.

All distributions from a qualified plan, 403(b) plan or governmental employer 457(b) plan are eligible rollover distributions, unless an exception applies. Some of the exceptions include the following distributions:

&nbsp;&nbsp;&nbsp;&nbsp;• a "required minimum distribution" after the applicable RMD age or retirement; or

&nbsp;&nbsp;&nbsp;&nbsp;• one of a series of substantially equal periodic payments made at least annually for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated beneficiary; or

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&nbsp;&nbsp;&nbsp;&nbsp;• one of a series of substantially equal periodic payments made for a specified period of 10 years or more; or

&nbsp;&nbsp;&nbsp;&nbsp;• a hardship withdrawal; or

&nbsp;&nbsp;&nbsp;&nbsp;• a corrective distribution that fits specified technical tax rules; or

&nbsp;&nbsp;&nbsp;&nbsp;• a loan that is treated as a distribution; or

&nbsp;&nbsp;&nbsp;&nbsp;• in some instances, a death benefit payment to a beneficiary who is not your surviving spouse; or

&nbsp;&nbsp;&nbsp;&nbsp;• a qualified domestic relations order distribution to a beneficiary who is not your current or former spouse.

Distributions from an eligible retirement plan made in connection with the birth or adoption of a child as specified in the Code can be made free of income tax withholding and penalty-free. Effective for distributions made after December 29, 2022, repayments made within three years of these distributions to an eligible retirement plan are treated as deemed rollover contributions. The SECURE 2.0 Act of 2022 also added new in-service distribution options that can be repaid within three years of such distribution if permitted by the plan.

You should discuss with your tax adviser whether you should consider rolling over funds from one type of tax qualified retirement plan to another, because the funds will generally be subject to the rules of the recipient plan. For example, funds in a governmental employer 457(b) plan are not subject to the additional 10% federal income tax penalty for premature distributions, but they may become subject to this penalty if you roll the funds to a different type of eligible retirement plan, such as a traditional IRA, and subsequently take a premature distribution.

Rollovers from an eligible retirement plan to a traditional IRA are not subject to the "one-per-year limit" noted in this section.

#### Rollovers of after-tax contributions from eligible retirement plans other than traditional IRAs
Any non-Roth after-tax contributions you have made to a qualified plan or 403(b) plan (but not a governmental employer 457(b) plan) may be rolled over to a traditional IRA (either in a direct rollover or a rollover you do yourself). When the recipient plan is a traditional IRA, you are responsible for recordkeeping and calculating the taxable amount of any distributions you take from that traditional IRA. See "Taxation of Payments" in this Prospectus under "Withdrawals, payments and transfers of funds out of traditional IRAs." After-tax contributions in a traditional IRA cannot be rolled over from your traditional IRA into, or back into, a qualified plan, 403(b) plan or governmental employer 457(b) plan.

#### Rollovers from traditional IRAs to traditional IRAs
You may roll over amounts from one traditional IRA to one or more of your other traditional IRAs if you complete the transaction within 60 days after you receive the funds. You may make such a rollover only once in every 12-month period for the same funds. We call this the "one-per-year limit." It is the IRA owner's responsibility to determine if this

rule is met. Trustee-to-trustee or custodian-to-custodian direct transfers are not rollover transactions. You can make these more frequently than once in every 12-month period.

#### Spousal rollovers and divorce-related direct transfers
The surviving spousal beneficiary of a deceased individual can roll over funds from, or directly transfer funds from, the deceased spouse's traditional IRA to one or more other traditional IRAs. Also, in some cases, traditional IRAs can be transferred on a tax-free basis between spouses or former spouses as a result of a court-ordered divorce or separation decree.

#### Excess contributions
Excess contributions to IRAs are subject to a 6% excise tax for the year in which made and for each year after until withdrawn. Examples of excess contributions are regular contributions of more than the maximum regular contribution amount for the applicable taxable year, and a rollover contribution which is not eligible to be rolled over, for example to the extent an amount distributed is a lifetime required minimum distribution. You can avoid or limit the excise tax by withdrawing an excess contribution. See IRS Publications 590-A and 590-B for further details.

#### Recharacterizations
Amounts that have been contributed as traditional IRA funds may subsequently be treated as Roth IRA funds. Special federal income tax rules allow you to change your mind again and have amounts that are subsequently treated as Roth IRA funds, once again treated as traditional IRA funds. You do this by using the forms we prescribe. This is referred to as having "recharacterized" your contribution.

#### Withdrawals, payments and transfers of funds out of traditional IRAs
No federal income tax law restrictions on withdrawals. You can withdraw any or all of your funds from a traditional IRA at any time. You do not need to wait for a special event like retirement.

Taxation of payments. Amounts distributed from traditional IRAs are not subject to federal income tax until you or your beneficiary receive them. Taxable payments or distributions include withdrawals from your contract, surrender of your contract, and annuity payments from your contract. Death benefits are also taxable.

We report all payments from traditional IRA contracts on IRS Form 1099-R. You are responsible for reporting these amounts correctly on your Individual income tax return and keeping supporting records. Except as discussed below, the total amount of any distribution from a traditional IRA must be included in your gross income as ordinary income.

If you have ever made nondeductible IRA contributions to any traditional IRA (it does not have to be to this particular traditional IRA contract), those contributions are recovered tax-free when you get distributions from any traditional IRA. It is your responsibility to keep permanent tax records of all of your nondeductible contributions to traditional IRAs so that you can correctly report the taxable amount of any distribution on

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your own tax return. At the end of any year in which you have received a distribution from any traditional IRA, you calculate the ratio of your total nondeductible traditional IRA contributions (less any amounts previously withdrawn tax-free) to the total account balances of all traditional IRAs you own at the end of the year plus all traditional IRA distributions made during the year. Multiply this by all distributions from the traditional IRA during the year to determine the nontaxable portion of each distribution.

A distribution from a traditional IRA is not taxable if:

&nbsp;&nbsp;&nbsp;&nbsp;• the amount received is a withdrawal of certain excess contributions, as described in IRS Publications 590-A and 590-B; or

&nbsp;&nbsp;&nbsp;&nbsp;• the entire amount received is rolled over to another traditional IRA or other eligible retirement plan which agrees to accept the funds. (See "Rollovers from eligible retirement plans other than traditional IRAs" under "Rollover and transfer contributions to traditional IRAs" above.)

The following are eligible to receive rollovers of distributions from a traditional IRA: a qualified plan, a 403(b) plan or a governmental employer EDC plan. After-tax contributions in a traditional IRA cannot be rolled from your traditional IRA into, or back into, a qualified plan, 403(b) plan or governmental employer EDC plan. Before you decide to roll over a distribution from a traditional IRA to another eligible retirement plan, you should check with the administrator of that plan about whether the plan accepts rollovers and, if so, the types its accepts. You should also check with the administrator of the receiving plan about any documents required to be completed before it will accept a roll-over.

Distributions from a traditional IRA are not eligible for favorable ten-year averaging and long-term capital gain treatment available under limited circumstances for certain distributions from qualified plans. If you might be eligible for such tax treatment from your qualified plan, you may be able to preserve such tax treatment even though an eligible rollover from a qualified plan is temporarily rolled into a "conduit IRA" before being rolled back into a qualified plan. See your tax adviser.

The EQUI-VEST® QP IRA is used as a conduit IRA if amounts are not commingled.

#### IRA distributions directly transferred to charity
Specified distributions from IRAs directly transferred to charitable organizations may be tax-free to IRA owners age 70<sup>1</sup>⁄2 or older. You can direct the Company to make a distribution directly to a charitable organization you request whether or not such distribution might be eligible for favorable tax treatment. Since an IRA owner is responsible for determining the tax consequences of any distribution from an IRA, we report the distribution to you on Form 1099-R. After discussing with your own tax advisor, it is your responsibility to report any distribution qualifying as a tax-free charitable direct transfer from your IRA on your own tax return. We do not permit a one-time distribution from IRAs to charitable gift annuities, charitable remainder unitrusts, and charitable remainder annuity trusts.

#### Required minimum distributions
The Setting Every Community Up for Retirement Enhancement Act ("SECURE Act") and the SECURE 2.0 Act of 2022 ("SECURE 2.0") made significant changes to the required minimum distribution rules. Because these rules are statutory and regulatory, in many cases IRS guidance will be required to implement these changes.

Background on regulations — required minimum distributions. Distributions must be made from traditional IRAs according to rules contained in the Code and Treasury Regulations. Certain provisions of the Treasury Regulations require that the actuarial present value of additional annuity contract benefits must be added to the dollar amount credited for purposes of calculating certain types of required minimum distributions from individual retirement annuity contracts. For this purpose additional annuity contract benefits may include, but are not limited to, enhanced death benefits. This could increase the amount required to be distributed from these contracts if you take annual withdrawals instead of receiving annuity payments.

Lifetime required minimum distributions.

When you have to take the first lifetime required minimum distribution.

When you must start lifetime required minimum distributions from your traditional IRAs is based on your applicable RMD age as defined under federal tax law. If you attain age 72 after 2022 and age 73 before 2033, your applicable RMD age is 73. If you attain age 73 after 2032, your applicable RMD age is 75. If you were born prior to July 1, 1949, your applicable RMD age is 70<sup>1</sup>⁄2, and if you were born on or after July 1, 1949 and before January 1, 1951, your applicable RMD age is 72.

The first required minimum distribution is for the calendar year in which you reach the applicable RMD age. You have the choice to take this first required minimum distribution during the calendar year you actually reach the applicable RMD age, or to delay taking it until the first three-month period in the next calendar year (January 1–April 1). Distributions must start no later than your "Required Beginning Date," which is April 1st of the calendar year after the calendar year in which you turn the applicable RMD age. If you choose to delay taking the first annual minimum distribution, then you will have to take two minimum distributions in that year — the delayed one for the first year and the one actually for that year. Once minimum distributions begin, they must be made at some time each year.

How you can calculate required minimum distributions. There are two approaches to taking required minimum distributions — "account-based" or "annuity-based."

Account-based method. If you choose an account-based method, you divide the value of your traditional IRA as of December 31st of the past calendar year by a number corresponding to your age from an IRS table. This gives you the required minimum distribution amount for that particular IRA for that year. If your spouse is your sole beneficiary and more than 10 years younger than you, the dividing number you use may be from another IRS table and may produce a smaller lifetime required minimum distribution amount.

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Regardless of the table used, the required minimum distribution amount will vary each year as the account value, the actuarial present value of additional annuity contract benefits, if applicable, and the divisor change. If you initially choose an account-based method, you may later apply your traditional IRA funds to a life annuity-based payout with any certain period not exceeding remaining life expectancy, determined in accordance with IRS tables.

Annuity-based method. If you choose an annuity-based method, you do not have to do annual calculations. You apply the account value to an annuity payout for your life or the joint lives of you and an eligible designated beneficiary, or for a period certain not extending beyond applicable life expectancies, determined in accordance with IRS tables.

Do you have to pick the same method to calculate your required minimum distributions for all of your traditional IRAs and other retirement plans? No. If you want, you can choose a different method for each of your traditional IRAs and other retirement plans. For example, you can choose an annuity payout from one IRA, a different annuity payout from a qualified plan, and an account-based annual withdrawal from another IRA.

Will we pay you the annual amount every year from your traditional IRA based on the method you choose? We will only pay you automatically if you affirmatively select an annuity payout option or an account-based withdrawal option such as our minimum distribution withdrawal option. If you do elect one of these options, we will calculate the amount of the required minimum distribution withdrawal for you, if you so request in writing. However, in that case you will be responsible for asking us to pay the required minimum distribution withdrawal to you.

Also, if you are taking account-based withdrawals from all of your traditional IRAs, the IRS will let you calculate the required minimum distribution for each traditional IRA that you maintain, using the method that you picked for that particular IRA. You can add these required minimum distribution amount calculations together. As long as the total amount you take out every year satisfies your overall traditional IRA required minimum distribution amount, you may choose to take your annual required minimum distribution from any one or more traditional IRAs that you own.

What if you take more than you need to for any year? The required minimum distribution amount for your traditional IRAs is calculated on a year-by-year basis. There are no carry-back or carry-forward provisions. Also, you cannot apply required minimum distribution amounts you take from your qualified plans to the amounts you have to take from your traditional IRAs and vice versa.

What if you take less than you need to for any year? Your IRA could be disqualified, and you could have to pay tax on the entire value. Even if your IRA is not disqualified, you could have to pay a 25% penalty tax on the shortfall (required amount for traditional IRAs less amount actually taken). This penalty tax is reduced to 10% if a distribution of the shortfall is made within two years and prior to the date the excise tax is assessed or imposed by the IRS. It is your responsibility to meet the required minimum distribution rules. We will remind

you when our records show that you are within the age group which must take lifetime required minimum distributions. If you do not select a method with us, we will assume you are taking your required minimum distribution from another traditional IRA that you own.

What are the required minimum distribution payments after you die? These vary, depending on the status of your beneficiary (individual or entity) and when you die. Legislation enacted at the end of 2019 significantly amended the post-death required minimum distribution rules for distributions made beginning January 1, 2020, and in some cases may affect payouts for pre-December 31, 2019 deaths. Federal tax rules governing post-death required minimum distribution payments are highly complex. For complete information on these rules, qualified legal and tax advisers should be consulted.

#### Individual beneficiary
Unless the individual beneficiary has a special status as an "eligible designated beneficiary" or "EDB" described below, distributions of the remaining amount in the defined contribution plan or IRA contract following your death must generally be distributed within 10 years in accordance with federal tax rules. If your beneficiary is not an EDB, the entire interest must be distributed by the end of the calendar year which contains the tenth anniversary of your death. If you die before your Required Beginning Date, no distribution is required for a year before that tenth year. If you die on or after your Required Beginning Date, your beneficiary will be required to take an annual post-death required minimum distribution and all remaining amounts must be fully distributed by the end of the year containing the tenth anniversary of your death. It is the beneficiary's responsibility to calculate and satisfy the required minimum distribution rules. Please consult your tax adviser to determine whether annual post-death required minimum distribution payments are required from your contract during the 10-year period.

#### Individual beneficiary who has "eligible designated beneficiary' or "EDB" status
An individual beneficiary who is an "eligible designated beneficiary" or "EDB" can take annual post-death required minimum distribution payments over the life of the EDB or over a period not extending beyond the life expectancy of the EDB, as long as the distributions start no later than one year after your death.

The following individuals are EDBs:

&nbsp;&nbsp;&nbsp;&nbsp;• Your surviving spouse (see spousal beneficiary , below);

&nbsp;&nbsp;&nbsp;&nbsp;• Your minor children (only while they are minors);

&nbsp;&nbsp;&nbsp;&nbsp;• A disabled individual (Internal Revenue Code definition applies);

&nbsp;&nbsp;&nbsp;&nbsp;• A chronically ill individual (Internal Revenue Code definition applies); and

&nbsp;&nbsp;&nbsp;&nbsp;• Any individual who is not more than 10 years younger than you.

In certain cases, a trust for a disabled individual or a chronically ill individual may be treated as an individual and not as an entity beneficiary.

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When minor children reach the age of majority, they stop EDB status and the remainder of the portion of their interest not yet distributed must be distributed within 10 years in accordance with federal tax rules.

#### Spousal beneficiary
If your death beneficiary is your surviving spouse, your spouse has a number of choices. As noted above, post-death distributions may be made over your spouse's life or period of life expectancy. Effective beginning after 2023, your spouse may elect to have RMDs determined using the Uniform Lifetime Table and, if applicable, may delay starting payments over his/her life expectancy period until the year in which you would have attained the applicable RMD age. In some circumstances, for traditional IRA contracts only, your surviving spouse may elect to become the owner of the traditional IRA and halt distributions until he or she reaches the applicable RMD age, or roll over amounts from your traditional IRA into his/her own traditional IRA or other eligible retirement plan. If your spouse beneficiary is subject to the 10-year rule and wants to treat the IRA as their own or roll over the death benefit in or after the calendar year in which the surviving spouse attains the applicable RMD age, they may be required to take a "hypothetical RMD" amount, which is not eligible for a rollover. To determine the "hypothetical RMD" amount, qualified legal and tax advisers should be consulted.

#### Non-individual beneficiary
Pre-January 1, 2020 rules continue to apply. If you die before your Required Beginning Date for lifetime required minimum distributions, and your death beneficiary is a non-individual such as your estate, the "5-year rule" applies. Under this rule, the entire interest must be distributed by the end of the calendar year which contains the fifth year anniversary of the owner's death. No distribution is required for a year before that fifth year. Please note that we need an individual annuitant to keep an annuity contract in force. If the beneficiary is not an individual, we must distribute amounts remaining in the annuity contract after the death of the annuitant.

If you die after your Required Beginning Date for lifetime required minimum distributions, and your death beneficiary is a non-individual such as your estate, the rules permit the beneficiary to calculate the post-death required minimum distribution amounts based on the owner's life expectancy in the year of death. However, note that we need an individual annuitant to keep an annuity contract in force. If the beneficiary is not an individual, we must distribute amounts remaining in the annuity contract after the death of the annuitant.

#### Additional changes to post-death distributions after the SECURE Act
The SECURE Act applies to deaths after December 31, 2019, so that the post-death required minimum distribution rules in effect before January 1, 2020 continue to apply initially. As long as payments start no later than December 31 following the calendar year of the owner's or participant's death, individuals who are non-spouse beneficiaries may continue to stretch post-death payments over their life. It is also permissible to stretch post-death payments over a period not longer than their life expectancy based on IRS tables as of the calendar year after the owner's or participant's death on a term certain

method. In certain cases, a "see-through" trust which is the death beneficiary will be treated as an individual for measuring the distribution period.

However, the death of the original individual beneficiary that will trigger the "10-year" distribution period. Prior to 2019, for example, if an individual beneficiary who had a 20-year life expectancy period in the year after the owner's or participant's death died in the 7<sup>th</sup> year of post-death payments, the beneficiary named by the original beneficiary could continue the payments over the remaining 13 years of the original beneficiary's life expectancy period. Even if the owner or participant in this example died before December 31, 2019, the legislation caps the length of any post-death period after the death of the original beneficiary at 10 years. As noted above, a rule similar to this applies when an EDB dies, or a minor child reaches the age of majority — the remaining interest must be distributed within 10 years in accordance with federal tax rules.

#### Successor annuitant and owner
If your spouse is the sole primary beneficiary and elects to become the successor annuitant and owner, no death benefit is payable until your surviving spouse's death. The required minimum distribution rules are applied as if your surviving spouse is the contract owner.

#### Payments to a beneficiary after your death
IRA death benefits are taxed the same as IRA distributions.

#### Borrowing and loans are prohibited transactions
You cannot get loans from a traditional IRA. You cannot use a traditional IRA as collateral for a loan or other obligation. If you borrow against your IRA or use it as collateral, its tax-favored status will be lost as of the first day of the tax year in which this prohibited event occurs. If this happens, you must include the value of the traditional IRA in your federal gross income. Also, the early distribution penalty tax of 10% may apply if you have not reached age 59<sup>1</sup>⁄2 before the first day of that tax year.

#### Early distribution penalty tax
A penalty tax of 10% of the taxable portion of a distribution applies to distributions from a traditional IRA made before you reach age 59<sup>1</sup>⁄2. Some of the available exceptions to the pre-age 59<sup>1</sup>⁄2 penalty tax include distributions made:

&nbsp;&nbsp;&nbsp;&nbsp;• on or after your death; or

&nbsp;&nbsp;&nbsp;&nbsp;• because you are disabled (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• used to pay certain extraordinary medical expenses (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• used to pay medical insurance premiums for unemployed individuals (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• used to pay certain first-time home buyer expenses (special federal income tax definition; $10,000 lifetime total limit for these distributions from all your traditional and Roth IRAs); or

&nbsp;&nbsp;&nbsp;&nbsp;• used to pay certain higher education expenses (special federal income tax definition); or

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&nbsp;&nbsp;&nbsp;&nbsp;• under legislation enacted at the end of 2019, distributions made in connection with the birth or adoption of a child as specified in the Code; or

&nbsp;&nbsp;&nbsp;&nbsp;• in the form of substantially equal periodic payments made at least annually over your life (or your life expectancy), or over the joint lives of you and your beneficiary (or your joint life expectancy) using an IRS-approved distribution method.

SECURE 2.0 added new exceptions to the 10% early distribution penalty. Please note that it is your responsibility to claim the penalty exception on your own income tax return and to document eligibility for the exception to the IRS.

#### Roth individual retirement annuities ("Roth IRAs")
This section of the prospectus covers some of the special tax rules that apply to Roth IRAs. If the rules are the same as those that apply to the traditional IRA, we will refer you to the same topic under "traditional IRAs."

The EQUI-VEST® Roth IRA and Roth Advantage contracts are designed to qualify as Roth individual retirement annuities under Sections 408A and 408(b) of the Internal Revenue Code.

Please note our restrictions on contributions. See "How you can contribute to your contract" in "Purchasing the contract" in this Prospectus.

#### Contributions to Roth IRAs
Individuals may make four different types of contributions to a Roth IRA:

&nbsp;&nbsp;&nbsp;&nbsp;• regular after-tax contributions out of earnings; or

&nbsp;&nbsp;&nbsp;&nbsp;• taxable rollover contributions from traditional IRAs or other eligible retirement plans ("conversion" rollover contributions); or

&nbsp;&nbsp;&nbsp;&nbsp;• tax-free rollover contributions from other Roth individual retirement arrangements (or designated Roth accounts under defined contribution plans); or

&nbsp;&nbsp;&nbsp;&nbsp;• tax-free direct custodian-to-custodian transfers from other Roth IRAs ("direct transfers").

If you use the forms we require, we will also accept traditional IRA funds which are subsequently recharacterized as Roth IRA funds following special federal income tax rules.

#### Regular contributions to Roth IRAs
Limits on regular contributions. The "maximum regular contribution amount" for any taxable year is the most that can be contributed to all of your IRAs (traditional and Roth) as regular contributions for the particular taxable year. The maximum regular contribution amount depends on age, earnings, and year, among other things. Generally, $7,500 is the maximum amount that you may contribute to all IRAs (traditional IRAs and Roth IRAs) for 2026 after adjustment for cost-of-living changes. This limit does not apply to rollover contributions or direct custodian-to-custodian transfers into a Roth IRA. Any contributions to Roth IRAs reduce your ability to contribute to traditional IRAs and vice versa. When your earnings are below $7,500, your earned income or compensation for the year is the most you can contribute. If you are married and file a joint income tax return, you and your spouse may combine your

compensation to determine the amount of regular contributions you are permitted to make to Roth IRAs and traditional IRAs. See the discussion under "Special rules for spouses" earlier in this section under traditional IRAs.

If you or your spouse are at least age 50 at any time during 2026 for which you are making a regular contribution, you may be eligible to make additional catch-up contributions of up to $1,100.

The amount of permissible contributions to Roth IRAs for any year depends on the individual's income limits and marital status. For example, if you are married and filing separately for any year your ability to make regular Roth IRA contributions is greatly limited. The amount of permissible contributions and income limits may be adjusted annually for cost of living. Please consult IRS Publication 590-A, "Contributions to Individual Retirement Arrangements (IRAs)" for the rules applicable to the current year.

When you can make contributions? Same as traditional IRAs.

Deductibility of contributions. Roth IRA contributions are not tax deductible.

#### Rollovers and direct transfers
What is the difference between rollover and direct transfer transactions? The difference between a rollover transaction and a direct transfer transaction is the following: In a rollover transaction you actually take possession of the funds rolled over, or are considered to have received them under tax law in the case of a change from one type of plan to another. In a direct transfer transaction, you never take possession of the funds, but direct the first Roth IRA custodian, trustee, or issuer to transfer the first Roth IRA funds directly to the recipient Roth IRA custodian, trustee or issuer. You can make direct transfer transactions only between identical plan types (for example, Roth IRA to Roth IRA). You can also make rollover transactions between identical plan types. However, you can only make rollovers between different plan types (for example, traditional IRA to Roth IRA).

You may make rollover contributions to a Roth IRA from these sources only:

&nbsp;&nbsp;&nbsp;&nbsp;• another Roth IRA;

&nbsp;&nbsp;&nbsp;&nbsp;• a traditional IRA, including a SEP-IRA or SIMPLE IRA (after a two-year rollover limitation period for SIMPLE IRA funds), in a taxable conversion rollover ("conversion rollover");

&nbsp;&nbsp;&nbsp;&nbsp;• a "designated Roth contribution account" under a 401(k) plan, a 403(b) plan, or a governmental employer EDC plan (direct or 60-day); or

&nbsp;&nbsp;&nbsp;&nbsp;• from non-Roth accounts under another eligible retirement plan, as described below under "Conversion rollover contributions to Roth IRAs."

You may make direct transfer contributions to a Roth IRA only from another Roth IRA.

You may make both Roth IRA to Roth IRA rollover transactions and Roth IRA to Roth IRA direct transfer transactions. This can be accomplished on a completely tax-free basis. However, you may make Roth IRA to Roth IRA rollover transactions only once in any 12-month period for the same funds. We call this the "one-per-year limit." It is the Roth IRA

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owner's responsibility to determine if this rule is met. Trustee-to-trustee or custodian-to-custodian direct transfers can be made more frequently than once a year. Also, if you send us the rollover contribution to apply it to a Roth IRA, you must do so within 60 days after you receive the proceeds from the original IRA to get rollover treatment.

The surviving spousal beneficiary of a deceased individual can roll over or directly transfer an inherited Roth IRA to one or more other Roth IRAs. In some cases, Roth IRAs can be transferred on a tax-free basis between spouses or former spouses as a result of a court-ordered divorce or separation decree.

#### Conversion rollover contributions to Roth IRAs
In a conversion rollover transaction, you withdraw (or are considered to have withdrawn) all or a portion of funds from a traditional IRA you maintain and convert it to a Roth IRA within 60 days after you receive (or are considered to have received) the traditional IRA proceeds. Amounts can also be rolled over from non-Roth accounts under another eligible retirement plan, including a Code Section 401(a) qualified plan, a 403(b) plan, and a governmental employer Section 457(b) plan.

Unlike a rollover from a traditional IRA to another traditional IRA, a conversion rollover transaction from a traditional IRA or other eligible retirement plan to a Roth IRA is not tax-free. Instead, the distribution from the traditional IRA or other eligible retirement plan is generally fully taxable. If you are converting all or part of a traditional IRA, and you have ever made nondeductible regular contributions to any traditional IRA — whether or not it is the traditional IRA you are converting — a pro rata portion of the distribution is tax free. Even if you are under age 59<sup>1</sup>⁄2, the early distribution penalty tax does not apply to conversion rollover contributions to a Roth IRA. Conversion rollover contributions to Roth IRAs are not subject to the "one-per-year limit" noted earlier in this section.

You cannot make conversion contributions to a Roth IRA to the extent that the funds in your traditional IRA or other eligible retirement plan are subject to the lifetime annual required minimum distribution rules.

The IRS and Treasury have issued Treasury Regulations addressing the valuation of annuity contracts funding traditional IRAs in the conversion to Roth IRAs. Although these Regulations are not clear, they could require an individual's gross income on the conversion of a traditional IRA to a Roth IRA to be measured using various actuarial methods and not as if the annuity contract funding the traditional IRA had been surrendered at the time of conversion. This could increase the amount of income reported in certain circumstances.

#### Recharacterizations
You may be able to treat a contribution made to one type of IRA as having been made to a different type of IRA. This is called recharacterizing the contribution.

How to recharacterize. To recharacterize a contribution, you generally must have the contribution transferred from the first IRA (the one to which it was made) to the second IRA in a deemed trustee-to-trustee transfer. If the transfer is made by the due date (including extensions) for your tax return for the year during which the contribution was made, you can elect to treat the contribution as having been originally made to the

second IRA instead of to the first IRA. It will be treated as having been made to the second IRA on the same date that it was actually made to the first IRA. You must report the recharacterization, and must treat the contribution as having been made to the second IRA, instead of the first IRA, on your tax return for the year during which the contribution was made.

The contribution will not be treated as having been made to the second IRA unless the transfer includes any net income allocable to the contribution. You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be transferred. If there was a loss, the net income you must transfer may be a negative amount.

No deduction is allowed for the contribution to the first IRA and any net income transferred with the recharacterized contribution is treated as earned in the second IRA. The contribution will not be treated as having been made to the second IRA to the extent any deduction was allowed with respect to the contribution to the first IRA.

Conversion rollover contributions to Roth IRAs cannot be recharacterized.

To recharacterize a contribution you must use our forms.

#### Withdrawals, payments and transfers of funds out of Roth IRAs
No federal income tax law restrictions on withdrawals. You can withdraw any or all of your funds from a Roth IRA at any time; you do not need to wait for a special event like retirement.

#### Distributions from Roth IRAs
Distributions include withdrawals from your contract, surrender and termination of your contract, and annuity payments from your contract. Death benefits are also distributions.

You must keep your own records of regular and conversion contributions to all Roth IRAs to assure appropriate taxation. You may have to file information on your contributions to and distributions from any Roth IRA on your tax return. You may have to retain all income tax returns and records pertaining to such contributions and distributions until your interests in all Roth IRAs are distributed.

Like traditional IRAs, taxable distributions from a Roth IRA are not entitled to the special favorable ten-year averaging and long-term capital gain treatment available in limited cases to certain distributions from qualified plans.

The following distributions from Roth IRAs are free of income tax:

&nbsp;&nbsp;&nbsp;&nbsp;• Rollovers from a Roth IRA to another Roth IRA;

&nbsp;&nbsp;&nbsp;&nbsp;• Direct transfers from a Roth IRA to another Roth IRA;

&nbsp;&nbsp;&nbsp;&nbsp;• Qualified distributions from Roth IRA; and

&nbsp;&nbsp;&nbsp;&nbsp;• Return of excess contributions or amounts recharacterized to a traditional IRA.

Qualified distributions from Roth IRAs. Qualified distributions from Roth IRAs made because of one of the following four qualifying events or reasons are not includable in income:

&nbsp;&nbsp;&nbsp;&nbsp;• you are age 59 <sup>1</sup> ⁄ 2 or older; or

&nbsp;&nbsp;&nbsp;&nbsp;• you die; or

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&nbsp;&nbsp;&nbsp;&nbsp;• you become disabled (special federal income tax definition); or

&nbsp;&nbsp;&nbsp;&nbsp;• your distribution is a "qualified first-time homebuyer distribution" (special federal income tax definition; $10,000 lifetime total limit for these distributions from all of your traditional and Roth IRAs).

You also have to meet a five-year aging period. A qualified distribution is any distribution made after the five-taxable-year period beginning with the first taxable year for which you made any contribution to any Roth IRA (whether or not the one from which the distribution is being made).

Nonqualified distributions from Roth IRAs. Nonqualified distributions from Roth IRAs are distributions that do not meet both the qualifying event and five-year aging period tests described above. If you receive such a distribution, part of it may be taxable. For purposes of determining the correct tax treatment of distributions (other than the withdrawal of excess contributions and the earnings on them), there is a set order in which contributions (including conversion contributions) and earnings are considered to be distributed from your Roth IRA. The order of distributions is as follows:

&nbsp;&nbsp;&nbsp;&nbsp;(1) Regular contributions.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Conversion contributions, on a first-in-first-out basis (generally, total conversions from the earliest year first). These conversion contributions are taken into account as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Taxable portion (the amount required to be included in gross income because of conversion) first, and then the

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Nontaxable portion.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Earnings on contributions.

Rollover contributions from other Roth IRAs are disregarded for this purpose.

To determine the taxable amounts distributed, distributions and contributions are aggregated or grouped together as follows:

&nbsp;&nbsp;&nbsp;&nbsp;(1) All distributions made during the year from all Roth IRAs you maintain — with any custodian or issuer — are added together.

&nbsp;&nbsp;&nbsp;&nbsp;(2) All regular contributions made during and for the year (contributions made after the close of the year, but before the due date of your return) are added together. This total is added to the total undistributed regular contributions made in prior years.

&nbsp;&nbsp;&nbsp;&nbsp;(3) All conversion contributions made during the year are added together.

Any recharacterized contributions that end up in a Roth IRA are added to the appropriate contribution group for the year that the original contribution would have been taken into account if it had been made directly to the Roth IRA.

Any recharacterized contribution that ends up in an IRA other than a Roth IRA is disregarded for the purpose of grouping both contributions and distributions. Any amount

withdrawn to correct an excess contribution (including the earnings withdrawn) is also disregarded for this purpose.

#### Required minimum distributions during life
Lifetime required minimum distributions do not apply.

#### Required minimum distributions at death
Same as traditional IRA under "What are the required minimum distribution payments after you die?"

#### Payments to a beneficiary after your death
Distributions to a beneficiary generally receive the same tax treatment as if the distribution had been made to you.

#### Borrowing and loans are prohibited transactions
Same as traditional IRA.

#### Excess contributions
Generally, the same as traditional IRA.

Excess rollover contributions to Roth IRAs are contributions not eligible to be rolled over.

You can withdraw or recharacterize any contribution to a Roth IRA before the due date (including extensions) for filing your federal income tax return for the tax year. If you do this, you must also withdraw or recharacterize any earnings attributable to the contribution.

#### Early distribution penalty tax
Same as traditional IRA.

#### Illustration of guaranteed interest rates
In the following two tables, we provide information that the IRS requires us to furnish to prospective IRA contract owners. In the tables we illustrate the 1.00% minimum guaranteed interest rate for contributions we assume are allocated entirely to the guaranteed interest option under series 300 and 400. (The rate may be higher in your state.) We assume no withdrawals or transfers were made under the contract. In Table II we assume a single initial contribution of $1,000, and no additional contributions. We also assume no withdrawals or transfers. The guaranteed interest rate, which can range from 1.00% to 3.00% (4.00% for NQ in some states), is in the contract.

The values shown assume the withdrawal charge applies. These values reflect the effect of the annual administrative charge deducted at the end of each contract year in which the account value is less than $20,000.

To find the appropriate value for the end of the contract year at any particular age, you subtract the age (nearest birthday) at issue of the contract from the current age and find the corresponding year in the table.

You should consider the information shown in the tables in light of your present age. Also, with respect to Table I, you should consider your ability to contribute $1,000 annually. Any change in the amounts contributed annually in Table I, or in the amount of the single contribution in Table II would, of course, change the results shown.

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Table I guaranteed minimum interest rate of 1.00% (the rate may be higher in your state)

#### Table I

#### Account Values And Cash Values

#### (assuming $1,000 contributions made annually at the beginning of the contract year)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **1.00% Minimum Guarantee** | **1.00% Minimum Guarantee** |  | **1.00% Minimum Guarantee** | **1.00% Minimum Guarantee** |
| **Contract**<br>**Year End** | **Account**<br>**Value** | **Cash**<br>**Value** | **Contract**<br>**Year End** | **Account**<br>**Value** | **Cash**<br>**Value** |
| 1 | $989.80 | $936.35 | 26 | $29196.26 | $28836.26 |
| 2 | $1979.70 | $1872.79 | 27 | $30498.22 | $30138.22 |
| 3 | $2979.49 | $2818.60 | 28 | $31813.20 | $31453.20 |
| 4 | $3989.29 | $3773.87 | 29 | $33141.33 | $32781.33 |
| 5 | $5009.18 | $4738.69 | 30 | $34482.75 | $34122.75 |
| 6 | $6039.27 | $5713.15 | 31 | $35837.57 | $35477.57 |
| 7 | $7079.67 | $6719.67 | 32 | $37205.95 | $36845.95 |
| 8 | $8130.46 | $7770.46 | 33 | $38588.01 | $38228.01 |
| 9 | $9191.77 | $8831.77 | 34 | $39983.89 | $39623.89 |
| 10 | $10263.69 | $9903.69 | 35 | $41393.73 | $41033.73 |
| 11 | $11346.32 | $10986.32 | 36 | $42817.67 | $42457.67 |
| 12 | $12439.79 | $12079.79 | 37 | $44255.84 | $43895.84 |
| 13 | $13544.18 | $13184.18 | 38 | $45708.40 | $45348.40 |
| 14 | $14659.63 | $14299.63 | 39 | $47175.49 | $46815.49 |
| 15 | $15786.22 | $15426.22 | 40 | $48657.24 | $48297.24 |
| 16 | $16924.08 | $16564.08 | 41 | $50153.81 | $49793.81 |
| 17 | $18073.33 | $17713.33 | 42 | $51665.35 | $51305.35 |
| 18 | $19234.06 | $18874.06 | 43 | $53192.00 | $52832.00 |
| 19 | $20436.40 | $20076.40 | 44 | $54733.92 | $54373.92 |
| 20 | $21650.76 | $21290.76 | 45 | $56291.26 | $55931.26 |
| 21 | $22877.27 | $22517.27 | 46 | $57864.18 | $57504.18 |
| 22 | $24116.04 | $23756.04 | 47 | $59452.82 | $59092.82 |
| 23 | $25367.20 | $25007.20 | 48 | $61057.35 | $60697.35 |
| 24 | $26630.88 | $26270.88 | 49 | $62677.92 | $62317.92 |
| 25 | $27907.18 | $27547.18 | 50 | $64314.70 | $63954.70 |

---

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Table II guaranteed minimum interest rate of 1.00% (the rate may be higher in your state)

#### Table II

#### Account Values And Cash Values

#### (assuming a single contribution of $1,000 and no further contribution)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **1.00% Minimum Guarantee** | **1.00% Minimum Guarantee** |  | **1.00% Minimum Guarantee** | **1.00% Minimum Guarantee** |
| **Contract**<br>**Year End** | **Account**<br>**Value** | **Cash**<br>**Value** | **Contract**<br>**Year End** | **Account**<br>**Value** | **Cash**<br>**Value** |
| 1 | $989.80 | $936.35 | 26 | $434.76 | $434.76 |
| 2 | $979.70 | $926.80 | 27 | $409.11 | $409.11 |
| 3 | $959.50 | $907.69 | 28 | $383.20 | $383.20 |
| 4 | $939.10 | $888.38 | 29 | $357.03 | $357.03 |
| 5 | $918.49 | $868.89 | 30 | $330.60 | $330.60 |
| 6 | $897.67 | $849.20 | 31 | $303.91 | $303.91 |
| 7 | $876.65 | $876.65 | 32 | $276.95 | $276.95 |
| 8 | $855.42 | $855.42 | 33 | $249.72 | $249.72 |
| 9 | $833.97 | $833.97 | 34 | $222.21 | $222.21 |
| 10 | $812.31 | $812.31 | 35 | $194.44 | $194.44 |
| 11 | $790.43 | $790.43 | 36 | $166.38 | $166.38 |
| 12 | $768.34 | $768.34 | 37 | $138.04 | $138.04 |
| 13 | $746.02 | $746.02 | 38 | $109.42 | $109.42 |
| 14 | $723.48 | $723.48 | 39 | $80.52 | $80.52 |
| 15 | $700.71 | $700.71 | 40 | $51.32 | $51.32 |
| 16 | $677.72 | $677.72 | 41 | $21.84 | $21.84 |
| 17 | $654.50 | $654.50 | 42 | $0.00 | $0.00 |
| 18 | $631.04 | $631.04 | 43 | $0.00 | $0.00 |
| 19 | $607.35 | $607.35 | 44 | $0.00 | $0.00 |
| 20 | $583.43 | $583.43 | 45 | $0.00 | $0.00 |
| 21 | $559.26 | $559.26 | 46 | $0.00 | $0.00 |
| 22 | $534.85 | $534.85 | 47 | $0.00 | $0.00 |
| 23 | $510.20 | $510.20 | 48 | $0.00 | $0.00 |
| 24 | $485.31 | $485.31 | 49 | $0.00 | $0.00 |
| 25 | $460.16 | $460.16 | 50 | $0.00 | $0.00 |

---

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#### Tax withholding and information reporting
Status for income tax purposes; FATCA. In order for us to comply with income tax withholding and information reporting rules which may apply to annuity contracts and tax-qualified or tax-favored plan participation, we request documentation of "status" for tax purposes. "Status" for tax purposes generally means whether a person is a "U.S. person" or a foreign person with respect to the United States; whether a person is an individual or an entity, and if an entity, the type of entity. Status for tax purposes is best documented on the appropriate IRS Form or substitute certification form (IRS Form W-9 for a U.S. person or the appropriate type of IRS Form W-8 for a foreign person). If we do not have appropriate certification or documentation of a person's status for tax purposes on file, it could affect the rate at which we are required to withhold income tax, and penalties could apply. Information reporting rules could apply not only to specified transactions, but also to contract ownership. For example, under the Foreign Account Tax Compliance Act ("FATCA"), which applies to certain U.S.-source payments, and similar or related withholding and information reporting rules, we may be required to report contract values and other information for certain contractholders. For this reason, we and our affiliates intend to require appropriate status documentation at purchase, change of ownership, and affected payment transactions, including death benefit payments. FATCA and its related guidance is extraordinarily complex and its effect varies considerably by type of payor, type of payee and type of recipient.

Tax Withholding. We must withhold federal income tax from distributions from annuity contracts and specified tax-favored savings or retirement plans or arrangements. You may be able to elect out of this income tax withholding in some cases. Generally, we do not have to withhold if your distributions are not taxable. The rate of withholding will depend on the type of distribution and, in certain cases, the amount of your distribution. Any income tax withheld is a credit against your income tax liability. If you do not have sufficient income tax withheld or do not make sufficient estimated income tax payments, you may incur penalties under the estimated income tax rules.

You must file your request not to withhold in writing before the payment or distribution is made. Our processing office will provide forms for this purpose. You cannot elect out of withholding unless you provide us with your correct Taxpayer Identification Number and a United States residence address. You cannot elect out of withholding if we are sending the payment out of the United States.

You should note the following special situations:

&nbsp;&nbsp;&nbsp;&nbsp;• We might have to withhold and/or report on amounts we pay under a free look or cancellation.

&nbsp;&nbsp;&nbsp;&nbsp;• We are required to withhold on the gross amount of a distribution from a Roth IRA to the extent it is reasonable for us to believe that a distribution is includable in

your gross income. This may result in tax being withheld even though the Roth IRA distribution is ultimately not taxable.

Special withholding rules apply to United States citizens residing outside of the United States, foreign recipients, and certain U. S. entity recipients that are treated as foreign because they fail to document their U.S. status before payment is made. We do not discuss these rules here in detail. However, we may require additional documentation in the case of payments made to United States persons living abroad and non-United States persons (including U.S. entities treated as foreign) prior to processing any requested transaction.

Certain states have indicated that state income tax withholding will also apply to payments from the contracts made to residents. Generally, an election out of federal withholding will also be considered an election out of state withholding. In some states, you may elect out of state withholding, even if federal withholding applies. In some states, the state income tax withholding is completely independent of federal income tax withholding. If you need more information concerning a particular state or any required forms, call our processing office at the toll-free number.

#### Federal income tax withholding on periodic annuity payments
We withhold differently on "periodic" and "non-periodic" payments. For a periodic annuity payment, for example, your withholding depends on what you specify on a Form W-4P, and we withhold according to the Form W-4P. If you do not give us your correct Taxpayer Identification Number, we withhold at the highest rate.

Your withholding election remains effective unless and until you revoke it. You may revoke or change your withholding election at any time.

#### Federal income tax withholding on non-periodic annuity payments (withdrawals)
For a non-periodic distribution (total surrender, termination, or partial withdrawal), we generally withhold at a flat 10% rate unless a different rate is elected on an IRS Form W-4R. We apply that rate to the taxable amount in the case of nonqualified contracts, and to the payment amount in the case of traditional IRAs and Roth IRAs, where it is reasonable to assume an amount is includable in gross income.

#### Impact of taxes to the Company
The contracts provide that we may charge the Separate Account for taxes. We do not now, but may in the future set up reserves for such taxes.

We are entitled to certain tax benefits related to the investment of company assets, including assets of the separate accounts. These tax benefits, which may include the foreign tax credit and the corporate dividends received deduction, are not passed back to you, since we are the owner of the assets from which tax benefits may be derived.

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9. More information

#### About our Separate Account
Variable Account AA is a separate account of Equitable Financial Life Insurance Company of America under Arizona Insurance Law.

Separate Account A is a separate account of Equitable Financial Life Insurance Company under special provisions of New York Insurance Law.

Each variable investment option is a subaccount of the Separate Account. These provisions prevent creditors from any other business we conduct from reaching the assets we hold in our variable investment options for owners of our variable annuity contracts. We are the legal owner of all of the assets in the Separate Account and may withdraw any amounts that exceed our reserves and other liabilities with respect to variable investment options under our contracts. For example, we may withdraw amounts from the Separate Account that represent our investments in the Separate Account or that represent fees and charges under the contracts that we have earned. Also, we may, at our sole discretion, invest the Separate Account's assets in any investment permitted by applicable law. The results of the Separate Account's operations are accounted for without regard to the Company's other operations. The amount of some of our obligations under the contracts is based on the assets in the Separate Account. However, the obligations themselves are obligations of the Company.

Income, gains, and losses credited to, or charged against, the separate account reflect the separate account's own investment experience and not the investment experience of the Company's other assets, and the assets of the separate account may not be used to pay any liabilities of the Company other than those arising from the contracts.

The Separate Account is registered under the Investment Company Act of 1940 and is registered and classified under that act as a "unit investment trust." The SEC, however, does not manage or supervise the Company or the Separate Account. Although the Separate Account is registered, the SEC does not monitor the activity of the Separate Account on a daily basis. The Company is not required to register, and is not registered, as an investment company under the Investment Company Act of 1940.

Each subaccount (variable investment option) within the Separate Account that is available under the contract invests in shares issued by the corresponding portfolio of its Trust.

We reserve the right subject to compliance with laws that apply:

&nbsp;&nbsp;&nbsp;&nbsp;(1) to add variable investment options to, or to remove variable investment options from, the Separate Account, or to add other separate accounts;

&nbsp;&nbsp;&nbsp;&nbsp;(2) to combine any two or more variable investment options;

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

&nbsp;&nbsp;&nbsp;&nbsp;(3) to limit the number of variable investment options which you may elect;

&nbsp;&nbsp;&nbsp;&nbsp;(4) to transfer the assets we determine to be the shares of the class of contracts to which the contracts belong from any variable investment option to another variable investment option;

&nbsp;&nbsp;&nbsp;&nbsp;(5) to operate the Separate Account or any variable investment option as a management investment company under the Investment Company Act of 1940 (in which case, charges and expenses that otherwise would be assessed against an underlying mutual fund would be assessed against the Separate Account or a variable investment option directly);

&nbsp;&nbsp;&nbsp;&nbsp;(6) to deregister the Separate Account under the Investment Company Act of 1940;

&nbsp;&nbsp;&nbsp;&nbsp;(7) to restrict or eliminate any voting rights as to the Separate Account; and

&nbsp;&nbsp;&nbsp;&nbsp;(8) to cause one or more variable investment options to invest some or all of their assets in one or more other trusts or investment companies.

If the exercise of these rights results in a material change in the underlying investment of the Separate Account, you will be notified of such exercise, as required by law.

#### About the Trusts
The Trusts are registered under the Investment Company Act of 1940. They are classified as "open-end management investment companies," more commonly called mutual funds. The affiliated Trust issues different shares relating to each portfolio.

The Board of Trustees of the affiliated Trust serves for the benefit of the affiliated Trust's shareholders. The Board of Trustees may take many actions regarding the portfolios (for example, the Board of Trustees can establish additional portfolios or eliminate existing portfolios; change portfolio investment objectives; and change portfolio investment policies and strategies). In accordance with applicable law, certain of these changes may be implemented without a shareholder vote and, in certain instances, without advanced notice. More detailed information about certain actions subject to notice and shareholder vote for the affiliated Trust, and other information about the portfolios, including portfolio investment objectives, policies, restrictions, risks, expenses, its Rule 12b-1 plan and other aspects of its operations, appears in the prospectuses for the affiliated Trust, or in the SAIs, which are available upon request. See also the Appendix "Investment options available under the contract".

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#### About Our Fixed Maturity Options Non-Unitized Separate Account
Amounts allocated to the fixed maturity options are held in the Non-Unitized Separate Account. The Non-Unitized Separate Account provides an additional measure of assurance that we will make full payment of amounts due under the fixed maturity options. The portion of the Non-Unitized Separate Account assets equal to the reserves and other contract liabilities relating to the contracts are not chargeable with liabilities from any other business we may conduct. We own the assets of the Non-Unitized Separate Account, as well as any favorable investment performance on those assets. You do not participate in the performance of the assets held in the Non-Unitized Separate Account. We may, subject to state law that applies, transfer all assets allocated to the Non-Unitized Separate Account to our general account. We guarantee all benefits relating to your value in the fixed maturity options, regardless of whether assets supporting fixed maturity options are held in the Non-Unitized Separate Account or our general account.

We have no specific formula for establishing the rates to maturity for the fixed maturity options. We expect the rates to be influenced by, but not necessarily correspond to, among other things, the yields that we can expect to realize on the Non-Unitized Separate Account's investments from time to time. Our current plans are to invest in fixed-income obligations, including corporate bonds, mortgage-backed and asset-backed securities and government and agency issues having durations in the aggregate consistent with those of the fixed maturity options.

Although the above generally describes our plans for investing the assets supporting our obligations under the fixed maturity options under the contracts, we are not obligated to invest those assets according to any particular plan except as we may be required to by state insurance laws. We will not determine the rates to maturity we establish by the performance of the Non-Unitized Separate Account.

#### About the general account
This contract is offered to customers through various financial institutions, brokerage firms and their affiliate insurance agencies. No financial institution, brokerage firm or insurance agency has any liability with respect to a contract's account value or any guaranteed benefits with which the contract was issued. The Company is solely responsible to the contract owner for the contract's account value and such guaranteed benefits. The general obligations and any guaranteed benefits under the contract are supported by the Company's general 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 contract or obligation. General account assets are also available to the insurer's general creditors and the conduct of its 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 its financial statements and/or check its 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 variable investment options. You may also speak with your financial representative.

The general account is subject to regulation and supervision by the Commissioner of Insurance in the state of Arizona (for Equitable America), the New York State Department of Financial Services (for Equitable Financial), and to the insurance laws and regulations of all jurisdictions where we are authorized to do business. Interests under the contracts in the general account have not been registered and are not required to be registered under the Securities Act of 1933 because of exemptions and exclusionary provisions that apply. The general account is not required to register as an investment company under the Investment Company Act of 1940 and it is not registered as an investment company under the Investment Company Act of 1940. The contract is a "covered security" under the federal securities laws.

The disclosure with regard to the general account is subject to certain provisions of the federal securities laws relating to the accuracy and completeness of statements made in prospectuses.

#### About other methods of payment

#### Automatic investment program — for NQ, traditional IRA, Roth IRA and Roth Advantage contracts
You may use our automatic investment program, or "AIP," to have a specified amount automatically deducted from a bank checking or savings account, money market checking or savings account, or credit union checking or savings account and contributed as an additional contribution into an NQ, traditional IRA, Roth IRA and Roth Advantage contracts on a monthly basis. For all forms of IRAs, your contributions are subject to the limits and conditions on contributions described in "Tax information" earlier in this prospectus.

AIP additional contributions may be allocated to any of the variable investment options and the guaranteed interest option, but not the fixed maturity options. Our minimum contribution amount requirement is $20. The maximum contribution amount is $500 per month. We will return any contribution made under this program that exceeds your contribution limit, if applicable, and your program will be cancelled. The contribution limitations described in "How you can contribute to your contract" under "Purchasing the contract" apply to this program. You choose the day of the month you wish to have your account debited. However, you may not choose a date later than the 28th day of the month.

You may cancel AIP at any time by notifying our processing office. We are not responsible for any debits made to your account before the time written notice of cancellation is received at our processing office.

Payroll deduction program. You can authorize your employer to remit your NQ, traditional or Roth IRA con-

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tributions to us if your employer has a payroll deduction program. Those contributions are still your contributions, not your employer's. We will return any contribution made under this program that exceeds your contribution limit, if applicable, and your program will be cancelled. The contribution limitations described in "How you can contribute to your contract" under "Purchasing the contract" apply to this program.

Wire transfers. You may also send your contributions by wire transfer from your bank.

#### Dates and prices at which contract events occur
We describe below the general rules for when, and at what prices, events under your contract will occur. Other portions of this prospectus describe circumstances that may cause exceptions. We generally do not repeat those exceptions below.

#### Business day
Our "business day" is generally any day the New York Stock Exchange ("NYSE") is open for regular trading and generally ends at 4:00 p.m. Eastern Time (or as of an earlier close of regular trading). A business day does not include a day on which we are not open due to emergency conditions determined by the Securities and Exchange Commission. We may also close early due to such emergency conditions. Contributions will be applied and any other transaction requests will be processed when they are received along with all the required information unless another date applies as indicated below.

&nbsp;&nbsp;&nbsp;&nbsp;• If your contribution, transfer or any other transaction request containing all the required information reaches us on any of the following, we will use the next business day:

— on a non-business day;

— after 4:00 p.m. Eastern Time on a business day; or

— after an early close of regular trading on the NYSE on a business day.

&nbsp;&nbsp;&nbsp;&nbsp;• When a charge is to be deducted on a contract date anniversary that is a non-business day, we will deduct the charge on the next business day.

#### Contributions, transfers, withdrawals and surrenders
&nbsp;&nbsp;&nbsp;&nbsp;• Contributions allocated to the variable investment options are invested at the unit value next determined after the receipt of the contribution.

&nbsp;&nbsp;&nbsp;&nbsp;• Contributions allocated to a fixed maturity option will receive the rate to maturity in effect for that fixed maturity option on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• Contributions allocated to the guaranteed interest option will receive the guaranteed interest rate in effect on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• If a fixed maturity option is scheduled to mature on June 15th and June 15th is a non-business day, that fixed maturity option will mature on the prior business day.

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

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers to or from variable investment options will be made at the unit value next determined after the receipt of the transfer request.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers to the guaranteed interest option will receive the guaranteed interest rate in effect on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers to a fixed maturity option will receive the rate to maturity in effect for that fixed maturity option on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• Transfers out of a fixed maturity option will be at the market adjusted amount on that business day.

&nbsp;&nbsp;&nbsp;&nbsp;• For the fixed-dollar option, the first monthly transfer will occur on the last business day of the month in which we receive your election form at our processing office.

&nbsp;&nbsp;&nbsp;&nbsp;• For the interest sweep, the first monthly transfer will occur on the last business day of the month following the month that we receive your election form at our processing office.

&nbsp;&nbsp;&nbsp;&nbsp;• Quarterly rebalancing will be processed on a calendar year basis. Semiannual or annual rebalancing will be processed on the first business day of the month. Rebalancing will not be done retroactively.

&nbsp;&nbsp;&nbsp;&nbsp;• Requests for withdrawals or surrenders will occur on the business day that we receive the information that we require.

#### About your voting rights
As the owner of shares of the affiliated Trusts we have the right to vote on certain matters involving the portfolios, such as:

&nbsp;&nbsp;&nbsp;&nbsp;• the election of trustees;

&nbsp;&nbsp;&nbsp;&nbsp;• the formal approval of independent auditors selected for the affiliated Trust; or

&nbsp;&nbsp;&nbsp;&nbsp;• any other matters described in each prospectus for the affiliated Trust or requiring a shareholders' vote under the Investment Company Act of 1940.

We will give contract owners the opportunity to instruct us how to vote the number of shares attributable to their contracts if a shareholder vote is taken. If we do not receive instructions in time from all contract owners, we will vote the shares of a portfolio for which no instructions have been received in the same proportion as we vote shares of that portfolio for which we have received instructions. We will also vote any shares that we are entitled to vote directly because of amounts we have in a portfolio in the same proportions that contract owners vote. One effect of proportional voting is that a small number of contract owners may determine the outcome of a vote.

The affiliated Trusts sells its shares to the Company separate accounts in connection with the Company's variable annuity and/or life insurance products, and to separate accounts of insurance companies, both affiliated and unaffiliated with the Company. The affiliated Trust also sells its shares to the trustee of a qualified plan for the Company. We currently do

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not foresee any disadvantages to our contract owners arising out of these arrangements. However, the Board of Trustees or Directors of the affiliated Trust intends to monitor events to identify any material irreconcilable conflicts that may arise and to determine what action, if any, should be taken in response. If we believe that a Board's response insufficiently protects our contract owners, we will see to it that appropriate action is taken to do so.

#### Separate Account voting rights
If actions relating to the Separate Account require contract owner approval, contract owners will be entitled to one vote for each unit they have in the variable investment options. Each contract owner who has elected a variable annuity payout option may cast the number of votes equal to the dollar amount of reserves we are holding for that annuity in a variable investment option divided by the annuity unit value for that option. We will cast votes attributable to any amounts we have in the variable investment options in the same proportion as votes cast by contract owners.

#### Changes in applicable law
The voting rights we describe in this prospectus are created under applicable federal securities laws. To the extent that those laws or the regulations published under those laws eliminate the necessity to submit matters for approval by persons having voting rights in separate accounts of insurance companies, we reserve the right to proceed in accordance with those laws or regulations.

#### Statutory compliance
We have the right to change your contract without the consent of any other person in order to comply with any laws and regulations that apply, including but not limited to changes in the Internal Revenue Code, in Treasury Regulations or in published rulings of the Internal Revenue Service and in Department of Labor regulations.

Any change in your contract must be in writing and made by an authorized officer of the Company. We will provide notice of any contract change.

The benefits under your contract will not be less than the minimum benefits required by any state law that applies.

#### About legal proceedings
The Company and its affiliates are parties to various legal proceedings. In our view, none of these proceedings would be considered material with respect to a contract owner's interest in the Separate Account, nor would any of these proceedings be likely to have a material adverse effect upon the Separate Account, our ability to meet our obligations under the contracts, or the ability of the principal underwriter (if applicable) to perform its contract with the Separate Account.

#### Financial statements
The financial statements of the Separate Account, as well as the financial statements and supplemental schedules of the

Company, are incorporated by reference in the SAI. The financial statements and supplemental schedules of the Company have relevance to the contracts only to the extent that they bear upon the ability of the Company to meet its obligations under the contracts. The SAI is available free of charge. You may request one by writing our processing office or calling (800) 628-6673.

#### Transfers of ownership, collateral assignments, loans, and borrowing
You may request to change the owner designation or assign or transfer your rights under the contract on certain contract types by sending us a signed and dated request. We will not be bound by the change of owner or assignment until we accept it. In cases of assignments, your rights and those of any other person referred to in this contract will be subject to the assignment. We assume no responsibility for the validity of an assignment. An absolute assignment will be considered as a change of ownership to the assignee. With respect to changes of owner and assignments that we accept, unless otherwise specified by you, the change will take effect on the date you sign the change of owner or assignment request, except that it will not apply to any payment we make or other action we take before we accept the change of owner or assignment. To the extent allowed by state law, (and permitted under your contract), we may refuse our consent to any change of owner on a nondiscriminatory basis if the assignment would violate or result in noncompliance with any applicable state or federal law or regulation. We will notify you in writing if we reject your request to change the owner.

You can transfer ownership of an NQ contract at any time before annuity payments begin. We will continue to treat you as the owner until we receive written notification of any change at our processing office. In some cases, an assignment or change of ownership may have adverse tax consequences. See "Tax information" earlier in this Prospectus. We may refuse to process a change of ownership of an NQ contract to an entity without appropriate documentation of status on IRS Form W-9 (or, if IRS Form W-9 cannot be provided because the entity is not a U.S. entity, on the appropriate type of Form W-8).

You cannot assign or transfer ownership of a traditional IRA, QP IRA or Roth IRA contract except by surrender to us.

You cannot assign your contract as collateral or security for a loan. Loans are also not available under your contract. For limited transfers of ownership after the owner's death see "Beneficiary continuation option" and "Payment of death benefit" in this Prospectus. You may direct the transfer of the values under your traditional IRA and Roth IRA contract to another similar arrangement.

#### Distribution of the contracts
The contracts are distributed by both Equitable Advisors and Equitable Distributors. The Distributors serve as principal underwriters of the Separate Account. The offering of the contracts is intended to be continuous.

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Equitable Advisors is an affiliate of the Company, and Equitable Distributors is a wholly owned subsidiary of Equitable Financial. The Distributors are under the common control of Equitable Holdings, Inc. Their principal business address is 1345 Avenue of the Americas, New York, NY 10105. The Distributors are registered with the SEC as broker-dealers and are members of the Financial Industry Regulatory Authority, Inc. ("FINRA"). Both broker-dealers also act as distributors for other life and annuity products we issue.

The contracts are sold by financial professionals of Equitable Advisors and its affiliates. The contracts are also sold by financial professionals of unaffiliated broker-dealers that have entered into selling agreements with Equitable Distributors ("Selling broker-dealers").

The Company pays compensation to both Distributors based on contracts sold. The Company may also make additional payments to the Distributors, and the Distributors may, in turn, make additional payments to certain Selling broker-dealers. All payments will be in compliance with all applicable FINRA rules and other laws and regulations.

Although the Company takes into account all of its distribution and other costs in establishing the level of fees and charges under its contracts, none of the compensation paid to the Distributors or the Selling broker-dealers discussed in this section of the prospectus are imposed as separate fees or charges under your contract. The Company, however, intends to recoup amounts it pays for distribution and other services through the fees and charges of the contract and payments it receives for providing administrative, distribution and other services to the portfolios. For information about the fees and charges under the contract, see "Fee table" and "Charges, expenses, and adjustments" earlier in this prospectus.

Equitable Advisors Compensation. The Company pays compensation to Equitable Advisors based on contributions made on the contracts sold through Equitable Advisors ("contribution-based compensation"). The contribution-based compensation will generally not exceed 8.5% of total contributions. Equitable Advisors, in turn, may pay a portion of the contribution-based compensation received from the Company to the Equitable Advisors financial professional and/or the Selling broker-dealer making the sale. In some instances, a financial professional or a Selling broker-dealer may elect to receive reduced contribution-based compensation on a contract in combination with ongoing annual compensation of up to 0.60% of the account value of the contract sold ("asset-based compensation"). Total compensation paid to a financial professional or a Selling broker-dealer electing to receive both contribution-based and asset-based compensation could, over time, exceed the total compensation that would otherwise be paid on the basis of contributions alone. The compensation paid by Equitable Advisors varies among financial professionals and among Selling broker-dealers. Equitable Advisors also pays a portion of the compensation it receives to its managerial personnel. When a contract is sold by a Selling broker-dealer, the Selling broker-dealer, not Equitable Advisors, determines the amount and type of compensation paid to

the Selling broker-dealer's financial professional for the sale of the contract. Therefore, you should contact your financial professional for information about the compensation he or she receives and any related incentives, as described below.

Equitable Advisors may receive compensation, and, in turn, pay its financial professionals a portion of such fee, from third party investment advisors to whom its financial professionals refer customers for professional management of the assets within their contract.

Equitable Advisors financial professionals and managerial personnel may also receive other types of compensation including service fees, expense allowance payments and health and retirement benefits. Equitable Advisors also pays its financial professionals, managerial personnel and Selling broker-dealers sales bonuses (based on selling certain products during specified periods) and persistency bonuses. Equitable Advisors may offer sales incentive programs to financial professionals and Selling broker-dealers who meet specified production levels for the sales of both the Company contracts and contracts offered by other companies. These incentives provide non-cash compensation such as stock options awards and/or stock appreciation rights, expense-paid trips, expense-paid education seminars and merchandise.

Differential compensation. In connection with the sale of the Company products, Equitable Advisors may pay its financial professionals and managerial personnel a greater percentage of contribution-based compensation and/or asset-based compensation for the sale of our contract than it pays for the sale of a contract or other financial product issued by a company other than us. Equitable Advisors may pay different compensation on the sale of the same product, based on such factors as distribution, group or sponsored arrangements, or based on older or newer versions, or series, of the same contract. Equitable Advisors also pay different levels of compensation based on different contract types. This practice is known as providing "differential compensation." Differential compensation may involve other forms of compensation to Equitable Advisors personnel. Certain components of the compensation paid to managerial personnel are based on whether the sales involve the Company contracts. Managers earn higher compensation (and credits toward awards and bonuses) if the financial professionals they manage sell a higher percentage of the Company contracts than products issued by other companies. Other forms of compensation provided to its financial professionals and/or managerial personnel include health and retirement benefits, expense reimbursements, marketing allowances and contribution-based payments, known as "overrides." For tax reasons, Equitable Advisors financial professionals qualify for health and retirement benefits based solely on their sales of the Company contracts and products sponsored by affiliates.

The fact that Equitable Advisors financial professionals receive differential compensation and additional payments may provide an incentive for those financial professionals to recommend our contract over a contract or other financial product issued by a company not affiliated with the Company. However, under applicable rules of FINRA and other federal and

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state regulatory authorities, Equitable Advisors financial professionals may only recommend to you products that they reasonably believe are suitable for you and, for certain accounts depending on applicable rules, that are in your best interest, based on the facts that you have disclosed as to your other security holdings, financial situation and needs. In making any recommendation, financial professionals of Equitable Advisors may nonetheless face conflicts of interest because of the differences in compensation from one product category to another, and because of differences in compensation among products in the same category. For more information, contact your financial professional.

Equitable Distributors Compensation. The Company pays contributionbased and asset-based compensation (together "compensation") to Equitable Distributors. Contribution-based compensation is paid based on the Company contracts sold through Equitables' Selling broker-dealers. Asset-based compensation is paid based on the aggregate account value of contracts sold through certain of Equitable Distributors' Selling broker-dealers. Contribution-based compensation will generally not exceed 6.5% of the total contributions made under the contracts. Equitable, in turn, pays the contribution-based compensation it receives on the sale of a contract to the Selling broker-dealer making the sale. In some instances, the Selling broker-dealer may elect to receive reduced contribution-based compensation on the sale of the contract in combination with annual asset-based compensation of up to 0.60% of the account value of the contract sold. If a Selling broker-dealer elects to receive reduced contribution-based compensation on a contract, the contribution-based compensation which the Company pays to Equitable Distributors will be reduced by the same amount, and the Company will pay Equitable Distributors asset-based compensation on the contract equal to the asset-based compensation which Equitable Distributors pays to the Selling broker-dealer. Total compensation paid to a Selling broker-dealer electing to receive both contribution-based and asset-based compensation could over time exceed the total compensation that would otherwise be paid on the basis of contributions alone. The contribution-based and asset-based compensation paid by Equitable Distributors varies among Selling broker-dealers.

The Selling broker-dealer, not Equitable Distributors, determines the amount and type of compensation paid to the Selling broker-dealer's financial professional for the sale of the contract. Therefore, you should contact your financial professional for information about the compensation he or she receives and any related incentives, such as differential compensation paid for various products.

The Company also pays Equitable Distributors compensation to cover its operating expenses and marketing services under the terms of the Company's distribution agreements with Equitable Distributors.

Additional payments by Equitable Distributors to Selling broker-dealers. Equitable Distributors may pay, out of its assets, certain Selling broker-dealers and other financial intermediaries additional compensation in recognition of services provided or expenses incurred. Equitable Distributors may also pay certain Selling broker-dealers or other

financial intermediaries additional compensation for enhanced marketing opportunities and other services (commonly referred to as "marketing allowances"). Services for which such payments are made may include, but are not limited to, the preferred placement of the Company's products on a company and/or product list; sales personnel training; product training; business reporting; technological support; due diligence and related costs; advertising, marketing and related services; conference; and/or other support services, including some that may benefit the contract owner. Payments may be based on ongoing sales, on the aggregate account value attributable to contracts sold through a Selling broker-dealer or such payments may be a fixed amount. For certain selling broker-dealers, Equitable Distributors increases the marketing allowance as certain sales thresholds are met. Equitable Distributors may also make fixed payments to Selling broker-dealers, for example in connection with the initiation of a new relationship or the introduction of a new product.

Additionally, as an incentive for the financial professionals of Selling broker-dealers to promote the sale of the Company's products, Equitable Distributors may increase the sales compensation paid to the Selling broker-dealer for a period of time (commonly referred to as "compensation enhancements"). Equitable Distributors also has entered into agreements with certain selling broker-dealers in which the selling broker-dealer agrees to sell certain of our contracts exclusively.

These additional payments may serve as an incentive for Selling broker-dealers to promote the sale of the Company's contracts over contracts and other products issued by other companies. Not all Selling broker-dealers receive additional payments, and the payments vary among Selling broker-dealers. The list below includes the names of Selling broker-dealers that we are aware (as of December 31, 2025) received additional payments. These additional payments ranged from $107.81 to $10,223,322.39. The Company and its affiliates may also have other business relationships with Selling broker-dealers, which may provide an incentive for the Selling broker-dealers to promote the sale of the Company's contracts over contracts and other products issued by other companies. The list below includes any such Selling broker-dealer. For more information, ask your financial professional.

AAG Capital Inc., AE Financial Services, LLC, Allstate Financial Services, LLC, Ameriprise Financial Services, LLC, Aretec Group Inc., Ausdal Financial Partners, Inc., Cabot Lodge Securities, LLC, Cadaret, Grant & Co., Inc., Cambridge Investment Research, Centaurus Financial, Inc., Citigroup Global Markets, Inc., Citizens Investment Services, Commonwealth Financial Network, Copper Financial Network, LLC, CUSO Financial Services, L.P., DPL Financial Partners, Equity Services Inc., Farmers Financial Solution LLC, FIDX Markets LLC, First Horizon Advisors, Inc., Flourish Financial LLC, Geneos Wealth Management Inc., Gradient Securities, LLC, Grove Point Investments LLC, GWN Securities, Inc., Halo Securities LLC, Harbour Investments, Inc., Hornor Townsend & Kent, LLC, Independent Financial Group LLC, James T. Borello & Co., Janney Montgomery Scott LLC,

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J.W. Cole Financial, Inc., Kestra Investment Services LLC, Key Investment Services LLC, Kovack Securities Inc., Lincoln Investment Planning, Lion Street Financial LLC, LPL Financial Corporation, Madison Avenue Securities, LLC, MML Investors Services, LLC, Morgan Stanley Smith Barney, Mutual of Omaha Investor Services Inc., NEXT Financial Group, Inc., OneAmerica Securities Inc., Osaic Institutions, Inc., Osaic Wealth, Inc., Park Avenue Securities, LLC, PlanMember Securities Corp., PNC Investments, LLC, Primerica Financial Services, Inc., Principal Securities, Inc., Pruco Securities, LLC, Purshe Kaplan Sterling Investments, Inc., Raymond James & Associates Inc., RBC Capital Markets Corporation, RetireOne Investment Services, LLC, Santander Securities Corporation, SCF Securities, Inc., The Huntington Investment Company, The Leaders Group, Inc., Thrivent Investment Management Inc., UBS Financial Services Inc., U.S. Bancorp Advisors, LLC, U.S. Bancorp Investments, Inc., Valmark Securities Inc., Wells Fargo Advisors, LLC, Western International Securities, Inc., World Equity Goup, Inc.

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Appendix: Investment options available under the contract

(a) Variable investment options

The following is a list of Portfolio Companies available under the contract. More information about the Portfolio Companies is available in the prospectuses for the Portfolio Companies, which may be amended from time to time and can be found online at www.equitable.com/ICSR#EQH146648. You can request this information at no cost by calling (877) 522-5035 or by sending an email request to EquitableFunds@dfinsolutions.com.

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

#### Affiliated Portfolio Companies:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **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) |
| &nbsp;&nbsp;&nbsp;TYPE | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Specialty | 1290 VT Convertible Securities — Equitable Investment Management Group, LLC ("EIMG"); *SSGA Funds Management, Inc.* | 0.90% | 15.79% | 2.91% | 8.89% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT Equity Income — EIMG; *Barrow, Hanley, Mewhinney & Strauss, LLC d/b/a Barrow Hanley Global Investors* | 0.95% | 13.04% | 11.25% | 8.85% |
| &nbsp;&nbsp;&nbsp;Specialty | 1290 VT GAMCO Mergers & Acquisitions — EIMG; *GAMCO Asset Management, Inc.* | 1.29% | 15.91% | 7.70% | 5.38% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT GAMCO Small Company Value — EIMG; *GAMCO Asset Management, Inc.* | 1.05% | 12.82% | 11.24% | 10.77% |
| &nbsp;&nbsp;&nbsp;Fixed Income | 1290 VT High Yield Bond — EIMG; *AXA Investment Managers US Inc., Post Advisory Group, LLC* | 1.02% | 7.54% | 3.92% | 5.41% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT Small Cap Value — EIMG; *BlackRock Investment Management, LLC, Horizon Kinetics Asset Management LLC* | 1.23% | 6.11% | 13.44% | 11.19% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT SmartBeta Equity ESG — EIMG; *AXA Investment Managers US Inc.* | 1.10% | 13.95% | 10.21% | 10.74% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT Socially Responsible — EIMG; *BlackRock Investment Management, LLC* | 0.90% | 17.23% | 13.04% | 13.83% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/2000 Managed Volatility† — EIMG; *AllianceBernstein L.P., BlackRock Investment Management, LLC* | 0.84% | 9.32% | 4.40% | 8.33% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/400 Managed Volatility† — EIMG; *AllianceBernstein L.P., BlackRock Investment Management, LLC* | 0.85% | 3.31% | 7.06% | 9.21% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/500 Managed Volatility† — EIMG; *AllianceBernstein L.P., BlackRock Investment Management, LLC* | 0.80% | 13.33% | 12.43% | 13.15% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/AB Dynamic Moderate GrowthΔ — EIMG; *AllianceBernstein L.P.* | 1.13% | 13.46% | 6.31% | 6.12% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/AB Small Cap Growth — EIMG; *AllianceBernstein L.P.* | 0.92% | 9.21% | 3.43% | 10.10% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Aggressive Allocation† — EIMG | 1.15% | 12.97% | 7.79% | 9.47% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Aggressive Growth Strategy† — EIMG | 1.01% | 12.17% | 7.61% | 9.04% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/All Asset Growth Allocation — EIMG | 1.25% | 17.18% | 7.12% | 8.28% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/American Century Mid Cap Value — EIMG; *American Century Investment Management, Inc.* | 1.00% | 8.72% | 8.64% |  |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Balanced Strategy† — EIMG | 0.97% | 10.05% | 4.68% | 6.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Capital Group Research — EIMG; *Capital International, Inc.* | 0.95% | 19.83% | 13.80% | 15.00% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/ClearBridge Large Cap Growth ESG — EIMG; *ClearBridge Investments, LLC* | 1.00% | 7.69% | 10.47% | 13.63% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/ClearBridge Select Equity Managed Volatility† — EIMG; *BlackRock Investment Management, LLC, ClearBridge Investments, LLC* | 1.06% | 7.66% | 8.42% | 12.21% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Common Stock Index — EIMG; *AllianceBernstein L.P.* | 0.67% | 16.30% | 12.50% | 13.54% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative Allocation† — EIMG | 1.00% | 7.48% | 1.74% | 3.11% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative Growth Strategy† — EIMG | 0.97% | 9.32% | 3.76% | 5.10% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative Strategy† — EIMG | 0.95% | 7.86% | 1.93% | 3.12% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative-Plus Allocation† — EIMG | 1.09% | 9.06% | 3.38% | 4.94% |

---

#### 69

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **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) |
| &nbsp;&nbsp;&nbsp;TYPE | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Core Bond Index(1) — EIMG; *SSGA Funds Management, Inc.* | 0.62% | 6.43% | 0.35% | 1.70% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Core Plus Bond — EIMG; *Brandywine Global Investment Management, LLC, Loomis, Sayles & Company, L.P.* | 0.93% | 8.53% | -0.74% | 2.16% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Emerging Markets Equity PLUS — EIMG; *AllianceBernstein L.P., EARNEST Partners, LLC* | 1.20% | 33.46% | 4.64% | 7.73% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Equity 500 Index — EIMG; *AllianceBernstein L.P.* | 0.53% | 17.24% | 13.79% | 14.16% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Fidelity Institutional AM® Large Cap — EIMG; *FIAM LLC* | 0.87% | 18.34% | 13.86% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Franklin Small Cap Value Managed Volatility† — EIMG; *BlackRock Investment Management, LLC, Franklin Mutual Advisers, LLC* | 1.05% | 7.06% | 6.11% | 8.71% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Global Equity Managed Volatility† — EIMG; *BlackRock Investment Management,LLC* | 1.08% | 19.14% | 8.33% | 9.47% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Goldman Sachs Mid Cap Value — EIMG; *Goldman Sachs Asset Management L.P.* | 1.09% | 9.22% | 9.66% |  |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Intermediate Government Bond(1) — EIMG; *SSGA Funds Management, Inc.* | 0.62% | 5.51% | 0.30% | 1.14% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Core Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 1.06% | 26.12% | 7.52% | 7.48% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Equity Index — EIMG; *AllianceBernstein L.P.* | 0.72% | 31.53% | 9.91% | 8.07% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Managed Volatility† — EIMG; *AllianceBernstein L.P., BlackRock Investment Management, LLC* | 0.86% | 25.90% | 7.28% | 6.92% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Value Managed Volatility† — EIMG; *BlackRock Investment Management, LLC, Harris Associates LP* | 1.04% | 26.66% | 7.75% | 6.77% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Invesco Comstock — EIMG; *Invesco Advisers, Inc.* | 1.00% | 16.93% | 14.99% | 11.71% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Invesco Global — EIMG; *Invesco Advisers, Inc.* | 1.10% | 15.40% | 6.95% | 10.59% |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/Invesco Global Real Assets — EIMG; *Invesco Advisers, Inc.* | 1.16% | 15.93% | 7.11% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Janus Enterprise — EIMG; *Janus Henderson Investors US LLC* | 1.04% | 8.05% | 7.06% | 10.61% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/JPMorgan Growth Stock — EIMG; *J.P. Morgan Investment Management Inc.* | 0.96% | 14.76% | 9.43% | 14.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/JPMorgan Value Opportunities — EIMG; *J.P. Morgan Investment Management Inc.* | 0.95% | 15.40% | 12.77% | 12.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Core Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 0.88% | 10.88% | 12.03% | 12.83% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Growth Index — EIMG; *AllianceBernstein L.P.* | 0.71% | 17.74% | 14.51% | 17.26% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Growth Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 0.87% | 11.06% | 11.64% | 15.01% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Value Index — EIMG; *AllianceBernstein L.P.* | 0.74% | 15.04% | 10.52% | 9.77% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Value Managed Volatility† — EIMG; *AllianceBernstein L.P.* | 0.86% | 10.62% | 9.69% | 9.56% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Lazard Emerging Markets Equity — EIMG; *Lazard Asset Management LLC* | 1.35% | 42.06% | 10.84% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Loomis Sayles Growth — EIMG; *Loomis, Sayles & Company, L.P.* | 1.03% | 13.08% | 12.72% | 15.87% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/MFS International Growth — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.10% | 20.90% | 6.90% | 9.61% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/MFS International Intrinsic Value — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.15% | 32.95% | 6.99% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/MFS Mid Cap Focused Growth — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.10% | 5.60% | 5.09% |  |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/MFS Technology — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.10% | 16.24% | 12.06% |  |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/MFS Utilities Series — EIMG; *Massachusetts Financial Services Company d/b/a MFS Investment Management* | 1.05% | 14.65% | 7.33% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Mid Cap Index — EIMG; *AllianceBernstein L.P.* | 0.64% | 6.80% | 8.42% | 9.99% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Mid Cap Value Managed Volatility† — EIMG; *BlackRock Investment Management, LLC* | 0.97% | 4.98% | 7.62% | 8.20% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Moderate Allocation† — EIMG | 1.08% | 10.20% | 4.12% | 5.77% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Moderate Growth Strategy† — EIMG | 0.98% | 10.83% | 5.67% | 7.08% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Moderate-Plus Allocation† — EIMG | 1.11% | 11.50% | 5.88% | 7.67% |
| &nbsp;&nbsp;&nbsp;Cash/Cash Equivalent | EQ/Money Market\* — EIMG; *Dreyfus, a division of Mellon Investments Corporation* | 0.67% | 3.66% | 2.79% | 1.73% |

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#### 70

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **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) |
| &nbsp;&nbsp;&nbsp;TYPE | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Morgan Stanley Small Cap Growth — EIMG; *BlackRock Investment Management, LLC, Morgan Stanley Investment Management, Inc.* | 1.15% | 7.39% | -0.01% | 12.95% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/PIMCO Global Real Return — EIMG; Pacific Investment Management Company LLC | 2.74% | 5.52% | -0.90% | 2.48% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/PIMCO Ultra Short Bond — EIMG; *Pacific Investment Management Company LLC* | 0.80% | 4.47% | 2.93% | 2.32% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Quality Bond PLUS — EIMG; *AllianceBernstein L.P., Pacific Investment Management Company LLC* | 0.83% | 6.29% | -0.17% | 1.31% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Small Company Index — EIMG; *AllianceBernstein L.P.* | 0.63% | 12.57% | 6.16% | 9.44% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Value Equity — EIMG; *Aristotle Capital Management, LLC* | 0.91% | 11.01% | 8.65% | 8.47% |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/Wellington Energy — EIMG; *Wellington Management Company LLP* | 1.19% | 12.17% | 17.90% |  |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Equitable Conservative Growth MF/ETF Portfolio — EIMG | 1.10% | 12.03% | 4.95% | 6.85% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Equitable Growth MF/ETF — EIMG | 1.15% | 14.37% |  |  |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Equitable Moderate Growth MF/ETF — EIMG | 1.10% | 13.43% |  |  |
| &nbsp;&nbsp;&nbsp;Equity | Multimanager Aggressive Equity — EIMG; *AllianceBernstein L.P.* | 0.99% | 16.32% | 11.47% | 15.67% |
| &nbsp;&nbsp;&nbsp;Fixed Income | Multimanager Core Bond(1) — EIMG; *BlackRock Financial Management, Inc., DoubleLine Capital LP, Pacific Investment Management Company LLC, SSGA Funds Management, Inc.* | 0.93% | 7.11% | -0.27% | 1.72% |
| &nbsp;&nbsp;&nbsp;Specialty | Multimanager Technology — EIMG; *AllianceBernstein L.P., FIAM LLC, Wellington Management Company LLP* | 1.23% | 25.87% | 12.46% | 19.41% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2015 Allocation — EIMG | 1.10% | 9.41% | 2.84% | 5.08% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2025 Allocation — EIMG | 1.10% | 13.12% | 5.57% | 7.41% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2035 Allocation — EIMG | 1.05% | 15.70% | 7.50% | 8.95% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2045 Allocation — EIMG | 1.03% | 16.81% | 8.58% | 9.86% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2055 Allocation — EIMG | 1.10% | 17.90% | 9.51% | 10.81% |

---

^ This Portfolio's annual expenses reflect temporary fee reductions.

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| | |
|:---|:---|
| Δ | Certain other affiliated Portfolios, as well as unaffiliated Portfolios, may utilize volatility management techniques (including Fund of Fund Portfolios that invest in other Portfolios that utilize volatility management techniques) that differ from the EQ volatility management strategy. Affiliated Portfolios that utilize these volatility management techniques are identified in the chart by a "Δ<br>". Any such unaffiliated Portfolio is not identified in the chart. See "Portfolios of the Trusts" for more information regarding volatility management.  |

---

† EQ Managed Volatility Portfolios that include the EQ volatility management strategy as part of their investment objective and/or principal investment strategy, and the EQ/affiliated Fund of Fund Portfolios that invest in Portfolios that use the EQ volatility management strategy, are identified in the chart by a "†". See "Portfolios of the Trusts" for more information regarding volatility management.

\* The Portfolio operates as a "government money market fund." The Portfolio will invest at least 99.5% of its total assets in U.S. government securities, cash, and/or repurchase agreements that are fully collateralized by U.S. government securities or cash. 

(1) Effective on or about June 29, 2026, and subject to shareholder approval, SSGA Funds Management, Inc. will be replaced as a sub-adviser to the Portfolio (or an allocated portion thereof) with AllianceBernstein L.P.

#### Unaffiliated Portfolio Companies:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **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) |
| &nbsp;&nbsp;&nbsp;TYPE | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current** <br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Fixed Income | American Funds Insurance Series® The Bond Fund of America® — Capital Research and Management Company | 0.72% | 6.98% | -0.38% | 2.11% |
| &nbsp;&nbsp;&nbsp;Fixed Income | Fidelity® VIP Investment Grade Bond Portfolio — Fidelity Management and Research Company (FMR) | 0.62% | 6.93% | -0.21% | 2.45% |
| &nbsp;&nbsp;&nbsp;Equity | MFS® Massachusetts Investors Growth Stock Portfolio — Massachusetts Financial Services Company | 0.97% | 9.61% | 9.74% | 13.98% |
| &nbsp;&nbsp;&nbsp;Fixed Income | Nomura VIP High Income Series — Delaware Management Company; *Nomura Corporate Research and Asset Management Inc.* | 0.97% | 7.17% | 3.73% | 5.56% |
| &nbsp;&nbsp;&nbsp;Specialty | VanEck VIP Global Resources Fund — Van Eck Associates Corporation | 1.32% | 36.17% | 10.24% | 8.06% |

---

^ This Portfolio's annual expenses reflect temporary fee reductions.

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**Investment Options: The following are Investment Options A and B, as referred to in the "Selecting your investment method" section in "Purchasing the contract" in this prospectus.** 

---

| | |
|:---|:---|
| Investments Options A | Investments Options A |
| Guaranteed Interest Option | Guaranteed Interest Option |
| &nbsp;&nbsp;&nbsp;&nbsp;1290 VT Equity Income | EQ/Invesco Global |
| &nbsp;&nbsp;&nbsp;&nbsp;1290 VT GAMCO Mergers & Acquisitions | EQ/Invesco Global Real Assets |
| &nbsp;&nbsp;&nbsp;&nbsp;1290 VT GAMCO Small Company Value | EQ/Janus Enterprise |
| &nbsp;&nbsp;&nbsp;&nbsp;1290 VT Small Cap Value | EQ/JPMorgan Value Opportunities |
| &nbsp;&nbsp;&nbsp;&nbsp;1290 VT SmartBeta Equity ESG | EQ/Large Cap Core Managed Volatility |
| &nbsp;&nbsp;&nbsp;&nbsp;1290 VT Socially Responsible | EQ/Large Cap Growth Index |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/2000 Managed Volatility | EQ/Large Cap Growth Managed Volatility |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/400 Managed Volatility | EQ/Large Cap Value Index |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/500 Managed Volatility | EQ/Large Cap Value Managed Volatility |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/AB Dynamic Moderate Growth | EQ/Lazard Emerging Markets Equity |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/AB Small Cap Growth | EQ/Loomis Sayles Growth |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Aggressive Growth Strategy | EQ/MFS International Growth |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/All Asset Growth Allocation | EQ/MFS International Intrinsic Value |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/American Century Mid Cap Value | EQ/MFS Mid Cap Focused Growth |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Balanced Strategy | EQ/MFS Technology |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Capital Group Research | EQ/MFS Utilities Series |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/ClearBridge Large Cap Growth ESG | EQ/Mid Cap Index |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/ClearBridge Select Equity Managed Volatility | EQ/Mid Cap Value Managed Volatility |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Common Stock Index | EQ/Moderate Growth Strategy |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Conservative Growth Strategy | EQ/Morgan Stanley Small Cap Growth |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Conservative Strategy | EQ/Small Company Index |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Emerging Markets Equity PLUS | EQ/T. Rowe Price Growth Stock |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Equity 500 Index | EQ/Value Equity |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Fidelity Institutional AM® Large Cap | EQ/Wellington Energy |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Franklin Small Cap Value Managed Volatility | Equitable Conservative Growth MF/ETF |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Global Equity Managed Volatility | Equitable Growth MF/ETF |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Goldman Sachs Mid Cap Value | Equitable Moderate Growth MF/ETF |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/International Core Managed Volatility | MFS® Massachusetts Investors Growth Stock Portfolio |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/International Equity Index | Multimanager Aggressive Equity |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/International Managed Volatility | Multimanager Technology |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/International Value Managed Volatility | VanEck VIP Global Resources Fund |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Invesco Comstock |  |

---

---

| | |
|:---|:---|
| Investments Options B | Investments Options B |
| &nbsp;&nbsp;&nbsp;&nbsp;1290 VT Convertible Securities | EQ/PIMCO Global Real Return |
| &nbsp;&nbsp;&nbsp;&nbsp;1290 VT High Yield Bond | EQ/PIMCO Ultra Short Bond |
| &nbsp;&nbsp;&nbsp;&nbsp;American Funds Insurance Series® The Bond Fund of America® | EQ/Quality Bond PLUS |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Core Bond Index | Fidelity® VIP Investment Grade Bond Portfolio |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Intermediate Government Bond | Multimanager Core Bond |
| &nbsp;&nbsp;&nbsp;&nbsp;EQ/Money Market | Nomura VIP High Income Series |

---

(b) Fixed investment options

The following is a list of Fixed investment options currently available under the contract. We may change the features of the Fixed investment options listed below, offer new Fixed investment options, and terminate existing Fixed investment options. We will provide you with written notice before doing so.

#### 72

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**Note: If amounts are removed from a Fixed investment options before the end of its term, we may apply a market value adjustment. This may result in a significant reduction in your account value.** 

---

| | | |
|:---|:---|:---|
| Name | Term | Minimum Guaranteed Rate of Interest |
| Guaranteed Interest Option | N/A | 1.0% |
| Fixed Maturity Options | 1 year to 10 years | 3.0% |
| Dollar cost averaging (the "DCA program") | N/A | N/A |

---

For more information, please see "Fixed Maturity Options" under "Purchasing the Contract" and "Market Value Adjustment" under "Charges, Fees, and Adjustments" in this prospectus.

#### 73

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Appendix: State contract availability and/or variations of certain features and benefits

Certain information is provided for historical purposes only. The contracts are no longer available to new purchasers. In addition, except as described below, we have exercised our right to either (i) limit or (ii) discontinue contributions to the contracts, including contributions made through our automatic investment program or a payroll deduction program.

We currently continue to accept contributions in the following:

• All series 300 contracts issued in Florida.

• Series 400 traditional IRA, Roth IRA and QP IRA contracts issued in Florida.

• All series 400 contracts issued in Maryland.

States where certain EQUI-VEST® features and/or benefits are not available or vary:

---

| | | |
|:---|:---|:---|
| State | Features and benefits | Availability or variation |
| California | See "Your right to cancel within a certain number of days" under "Purchasing the contract" | If you reside in the state of California and you are age 60 or older at the time the contract is issued, you may return your variable annuity contract within 30 days from the date that you receive it and receive a refund as described below. |
|  |  | If you allocate your entire initial contribution to the EQ/Money Market option (and/or the guaranteed interest option), the amount of your refund will be equal to your contribution less interest, unless you make a transfer, in which case the amount of your refund will be equal to your account value on the date we receive your request to cancel at our processing office. This amount could be less than your initial contribution. If you allocate any portion of your initial contribution to variable investment options other than the EQ/Money Market option and/or the fixed maturity options, your refund will be equal to your account value on the date we receive your request to cancel at our processing office. |
| Florida | See "How you can contribute to your contract" in "Purchasing the contract" | For all series 300 contracts, the $6,000 contribution limitation per calendar year does not apply.<br>For all series 400 and series 500 contracts, acceptance of contributions has been discontinued. |
| Maryland | See "How you can contribute to your contract" in "Purchasing the contract" | For series 400 traditional IRA, Roth IRA and QP IRA contracts, the $6,000 contribution limitation per calendar year does not apply. For series 400 NQ contracts, acceptance of additional contributions has not been discontinued.<br>For series 500 contracts, the limitation on contributions does not apply. |
| New York | See "Selecting an annuity payout option" in "Your annuity payout option" under "Accessing your money" | In the second to last paragraph in this section, the second line in the paragraph "(1) the amount applied to purchase the annuity;" is deleted in its entirety and replaced with the following: |
|  |  | (1) The amount applied to provide the annuity will be: (a) the account value for any life annuity form or (b) the cash value for any period certain annuity form except that, if the period certain is more than five years, the amount applied will be no less than 95% (for contracts issued on January 1, 2023 or later the amount applied will be no less than 100%) of the account value. |

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| | | |
|:---|:---|:---|
| State | Features and benefits | Availability or variation |
| Puerto Rico | See "Taxation of nonqualified annuities" under "<br>Tax information" | There are special rules for nonqualified contracts issued in Puerto Rico. |
|  |  | Income from NQ contracts we issue is U.S. source. A Puerto Rico resident is subject to U.S. taxation on such U.S. source income. Only Puerto Rico source income of Puerto Rico residents is excludable from U.S. taxation. Income from NQ contracts is also subject to Puerto Rico tax. The calculation of the taxable portion of amounts distributed from a contract may differ in the two jurisdictions. Therefore, you might have to file both U.S. and Puerto Rico tax returns, showing different amounts of income from the contract for each tax return. Puerto Rico generally provides a credit against Puerto Rico tax for U.S. tax paid. Depending on your personal situation and the timing of the different tax liabilities, you may not be able to take full advantage of this credit. We require owners or beneficiaries of annuity contracts in Puerto Rico that are not individuals to document their status to avoid 30% FATCA withholding from U.S. – source income. |
| Washington | See "Fixed maturity options" in "What are your investment options under the contract?" under "Purchasing the contract" | The fixed maturity options are not available for contracts issued after August 13, 2001. |

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#### 75

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EQUI-VEST® (Series 100 - 500)

Issued by

Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

This prospectus describes the important features of the contract and provides information about the Company.

We have filed with the Securities and Exchange Commission Statements of Additional Information ("SAI") that includes additional information about EQUI-VEST® (Series 100 - 500), Equitable Financial Life Insurance Company of America and Variable Account AA and Equitable Financial Life Insurance Company and Separate Account A, respectively. The SAI dated May 1, 2026, is incorporated by reference into this prospectus. The SAI is available free of charge. To request a copy of the SAI, to ask about your contract, or to make other investor inquiries, please call (800) 628-6673. The SAI is also available at our website, www.equitable.com/ICSR#EQH146648.

Reports and other information about Equitable Financial Life Insurance Company of America and Variable Account AA, and Equitable Financial Life Insurance Company and Separate Account A are available on the SEC's website at http://www.sec.gov, and copies of this information may be obtained, upon payment of a duplicating fee, by electronic request at the following email address: publicinfo@sec.gov.

#### Class/Contract Identifier: C000247528; C000257665 (EFLOA)

#### Class/Contract Identifier: C000024803; C000257686 (EFLIC)

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

Supplement dated May 1, 2026 to the May 1, 2026 prospectus for Equi-Vest® Employer-Sponsored Retirement Plans

• EQUI-VEST® VANTAGE <sup>SM</sup>

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statements of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

We offer the EQUI-VEST® Vantage<sup>SM</sup> contract to fund certain Section 403(b) plans ("plans"). The EQUI-VEST® Vantage<sup>SM</sup> contract is available to plans that meet our requirements, which may include requirements regarding plan vesting provisions. The EQUI-VEST® Vantage<sup>SM</sup> contract may not currently be available in every state. Your financial professional can provide information about state availability.

We no longer offer the EQUI-VEST® Vantage<sup>SM</sup> contract for establishing new units. We will continue to accept contributions for existing participants and new participants can continue to be enrolled in existing units.

EQUI-VEST® Vantage<sup>SM</sup> is a group variable deferred annuity contract. Either the plan trustee or the employer will be the EQUI-VEST® Vantage<sup>SM</sup> contract holder. Certain rights may be exercised by employees covered under an employer's plan (the "participants"). These rights will be set forth in a participation certificate provided to each participant. The 12-month period beginning on the participant's participation date and each 12-month period thereafter is a "participation year." The "participation date" is the date we receive a participant's properly completed and signed enrollment form and any other required documents at our processing office. "Contract date" is the date following our acceptance of a properly completed and signed application (and other required documents). The 12-month period beginning on a contract date and each 12-month period after that is a "contract year." The end of each 12-month period is the "contract anniversary." Terms and other provisions not defined or modified in this Supplement are the same as in the prospectus.<sup>(1)</sup>

The group annuity contract that covers the qualified plan in which you participate is not an investment advisory account, and the Company is not providing any investment advice or managing the allocations under this contract. In the absence of a specific written arrangement to the contrary, you, as the participant under this contract, have the sole authority to make investment allocations and other decisions under the contract. Your Equitable Advisors financial professional is acting as a broker-dealer registered representative, and is not authorized to act as an investment advisor or to manage the allocations under your contract. If your financial professional is a registered representative with a broker-dealer other than Equitable Advisors, you should speak with him/her regarding any different arrangements that may apply.

We offer the EQUI-VEST® Vantage<sup>SM</sup> contract to purchasers on the same basis and under the same terms and conditions described in the prospectus as those that apply to EQUI-VEST® Series 100 and 200 contracts, except for certain material differences described in this Supplement. You should be aware that an annuity contract that is a Tax Sheltered Annuity (TSA), such as the EQUI-VEST® Vantage<sup>SM</sup>, does not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before participating in EQUI-VEST® Vantage<sup>SM</sup> TSA, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of this annuity with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)

See "Tax information" in the prospectus for a more detailed discussion of sources of contributions, certain contribution limitations and other tax information for TSA contracts.

We may at some future time, under certain conditions and subject to applicable law, allow a current owner of an EQUI-VEST® series 100, series 200, or series 600 TSA contract to exchange it for participation in an EQUI-VEST® Vantage<sup>SM</sup> contract. An exchange for participation in an EQUI-VEST® Vantage<sup>SM</sup> contract may or may not be advantageous, based on all of the circumstances, including a comparison of contractual terms and conditions, and charges and deductions. We will provide additional information upon request at such time as exchanges may be permitted.

(1) This Supplement distinguishes between "contract" and "participation certificate" as well as "contract holder" and "participant" when describing the EQUI-VEST® Vantage <sup>SM</sup> product. The prospectus does not make these distinctions and generally uses the terms "you" and "your" when referring to the person who has the right or responsibility that the prospectus is discussing at that point, and to "contract" when referring to the participation certificate or contract that includes the right being discussed. In this Supplement, unless otherwise stated, "you" and "your" refers to the participant.

#848022

EV Vantage (900)

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Material differences between EQUI-VEST® Vantage<sup>SM</sup> and the provisions of the EQUI-VEST® series 100 and 200 contracts described in the prospectus include the information above as well as the following:

1. **THE FOLLOWING IS ADDED AS PARAGRAPH TWO UNDER "TAX IMPLICATIONS" IN THE "IMPORTANT INFORMATION YOU SHOULD CONSIDER ABOUT THE CONTRACT" SECTION OF THE PROSPECTUS:** 

You should be aware that electing the optional "enhanced death benefit" may have limited usefulness due to the effect of Required Minimum Distributions ("RMDs"). Your required withdrawals reduce this benefit and may have the effect of eliminating your ability to utilize the entire benefit. You should consult with your tax adviser and consider whether you can satisfy your RMD from another similar qualified source prior to purchasing this benefit.

2. **THE FOLLOWING INFORMATION REPLACES THE PARAGRAPH UNDER "DEATH BENEFIT" IN THE "OVERVIEW OF THE CONTRACT" SECTION OF THE PROSPECTUS:** 

The contract provides a death benefit for the beneficiary should you die. The death benefit is equal to your account value or the minimum death benefit, whichever is higher. However, if you elect the optional enhanced death benefit, the death benefit is equal to your account value or the enhanced death benefit, whichever is higher.

3. **THE FOLLOWING SUMMARIZES CERTAIN CURRENT DIFFERENCES IN FEES AND CHARGES AS DESCRIBED IN THE PROSPECTUS:** 

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| | |
|:---|:---|
| **Fees and Charges for**<br>EQUI-VEST® Vantage<sup>SM</sup> | • Base Contract Expenses charge deducted daily on amounts invested in variable investment options: Varies by employer group, annual rate ranges between 0.50% — 0.90%.<br>|
|  | • Annual administrative charge: There is no annual administrative charge.<br>|
|  | • Charge for third-party transfer (such as in the case of a direct plan-to-plan transfer of the account value or a contract exchange under the same 403(b) plan to an "employer-designated funding vehicle" or a direct rollover to another eligible retirement plan: $25 current ($65 maximum) per occurrence per participant.<br>|
|  | • Charges for certain optional special services.<br>|
|  | • No sales charge deducted at the time contributions are made.<br>|
|  | • Withdrawal charge: We deduct a charge of up to 6% of the amount withdrawn from your account value for withdrawals made (or of the defaulted loan amount, if applicable) in the first five contract years or participation years, depending upon the employer's group. The total of all withdrawal charges may not exceed 8% of all contributions attributable to the participant in the first five contract or participation years (as applicable) that are permitted to be withdrawn.<br>|
|  | • We deduct a charge designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state. The charge is generally deducted from the amount applied to an annuity payout option.<br>|
|  | • We deduct an annual charge equal to 0.15% of the account value on each participation date anniversary if you elect the optional enhanced death benefit.<br>|
|  | • Annual expenses of the Trusts' portfolios are calculated as a percentage of the average daily net assets invested in each portfolio. Please see "Fee table" later in this Supplement for details.<br>|
|  | • For variations, including variations in fees and charges for certain contract owners in the State of Texas, please see Appendix I.<br>|

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4. **VARIABLE INVESTMENT OPTIONS** 

The Variable Investment Options available under the contract are subject to state regulatory approval and availability under your employer's plan. The Class B/IB shares of the EQ Advisors Trust (the "affiliated Trust") are available under EQUI-VEST® Vantage<sup>SM</sup> contracts. The contracts described in the EQUI-VEST® Employer-Sponsored Retirement Plans prospectus include Class A/IA shares of the affiliated Trust, which are not offered under EQUI-VEST® Vantage<sup>SM</sup> contracts.

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5. **THE FOLLOWING TABLE AND EXAMPLE ARE REPLACED IN THEIR ENTIRETY IN "FEE TABLE" IN THE PROSPECTUS:** 

#### Fee Table
The following tables describe the fees, expenses, and adjustments that you will pay when buying, owning, surrendering, or making withdrawals from an investment option or from the EQUI-VEST® Vantage<sup>SM</sup> certificate. Each of the charges, fees, expenses, and adjustments are more fully described in "Charges, fees, and adjustments" later in this Supplement. Please refer to your certificate specifications page for information about the specific fees you will pay each year based on the options you have elected.

**The first table describes fees and expenses that you will pay at the time that you surrender your certificate, make certain withdrawals from an investment option or from the certificate, transfer account value between investment options, or request special services. Charges designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state, may also apply.** 

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| | |
|:---|:---|
| Transaction Expenses | Transaction Expenses |
| Sales Load Imposed on Purchases |  |
| Withdrawal Charge (as a percentage of contributions withdrawn) | 6.00% |
| Transfer Fee |  |
| Third Party Transfer or Exchange Fee<sup>(1)</sup> | $65 |
| Special Service Charges<sup>(2)</sup> | $90 |

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(1) This charge will never exceed 2% of the amount disbursed or transferred. We may discontinue these services at any time.

(2) Unless you specify otherwise, this charge will be deducted from the amount you request. Special service charges include (1) express mail charge; and (2) wire transfer charge. The maximum charge for each service is $90. We may discontinue these services at any time.

The next table describes the adjustments, in addition to any transaction expenses, that apply if all or a portion of the account value is removed from an investment option or from the certificate before the expiration of a specified period.

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| | |
|:---|:---|
| Adjustments |  |
| SIO Segment Maximum Potential Loss Due to Segment Interim Value adjustment (as a percentage of Account value invested in the Segment on the Segment Start Date)<sup>(1)</sup> | 100%<sup>(2)</sup> |
| Fixed Maturity Option Maximum Potential Loss Due to Market Value Adjustment (as a percentage of Account value withdrawn from the Fixed Maturity Option)<sup>(3)</sup> | 100% |

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(1) We use the Segment Interim Values for your Segments of the SIO if you have an Interim Value Transaction. The actual amount of the Segment Interim Value calculation is determined by a formula that depends on, among other things, the Segment Buffer and how the Index has performed since the Segment Start Date. The maximum loss would occur if there is a total distribution for a Segment at a time when the Index price has declined to zero. If you surrender or cancel your variable annuity contract, die, transfer or make a withdrawal from a Segment before the Segment Maturity Date, the Segment Buffer will not necessarily apply to the extent it would on the Segment Maturity Date, and any upside performance will be limited to a percentage lower than the Performance Cap Rate. See "Structured Investment Option" under "Purchasing the contract" for more information.

(2) Because the end-of-term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios.

(3) A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date. The actual amount of the Market Value Adjustment is determined by a formula that depends on, among other things, the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and the length of time remaining until the maturity date. It is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios. In general, the maximum loss would occur if there is a total distribution for a fixed maturity option a significant time prior to the maturity date and interest rates have risen dramatically from the time that you originally allocate an amount to the fixed maturity option to the time that you take the withdrawal. See "Fixed maturity options" under "Purchasing the contract" for more information.

The next table describes the fees and expenses that you will pay each year during the time that you own the contract (not including Portfolio fees and expenses). If you choose to purchase an optional benefit, you will pay additional charges, as shown below.

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| | |
|:---|:---|
| Annual Contract Expenses |  |
| Annual Administrative Charge<sup>(1)</sup> | $0 |
| Base Contract Expenses<sup>(2)</sup> (as a percentage of daily net assets in the variable investment options) | 0.90% |
| Optional Benefits Expenses |  |
| Enhanced death benefit charge (as a percentage of your account value)<sup>(3)</sup> | 0.15% |

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(1) The annual administrative charge is deducted from your account value on each contract date anniversary. If the contract is surrendered or annuitized or a death benefit is paid on any date other than the contract date anniversary, we will deduct a pro rata portion of the administrative charge for that year.

(2) The minimum expenses is 0.50% for certain certificates.

(3) Deducted annually on each participation date anniversary for which the benefit is in effect. If the contract is surrendered or annuitized, or a death benefit is paid, or the benefit is dropped (if applicable), on any date other than the participation date anniversary, we will deduct a pro rata portion of the charge for that year.

**In addition to the fees described above, we limit the amount you can earn on a Segment of the SIO. This means your returns may be lower than the Index's returns. In return for accepting this limit on Index gains, you will receive some protection from Index losses.** 

**The next item shows the minimum and maximum total operating expenses charged by the underlying Portfolios that you may pay periodically during the time that you own the contract. Expenses shown may change over time and may be higher or lower in the future. A complete list of Portfolios available under the contract, including their annual expenses, may be found under "Appendix: "Investment options Companies available under the contract" in the prospectus.** 

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| | | |
|:---|:---|:---|
| Annual Portfolio Expenses | Minimum | Maximum |
| Annual Portfolio Expenses prior to Expense Limitation Arrangement (expenses that are deducted from Portfolio assets including management fees, 12b-1 fees, service fees and/or other expenses)<sup>\*</sup> | 0.54% | 3.04% |

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\* "Annual Portfolio Expenses" may be based, in part, on estimated amounts of such expenses. The expenses listed are for the year ended December 31, 2025. 

#### Example
**This Example is intended to help you compare the cost of investing in the variable investment options with the cost of investing in other annuity contracts that offer variable investment options. The costs include transaction expenses, annual contract expenses, and annual Portfolio expenses.** 

**This Example assumes all account value is allocated to the variable investment options. This Example does not reflect interim value adjustments or market value adjustments. Your costs could differ from those shown below if you invest in Segments of the SIO or the fixed maturity options.** 

The Example assumes that you invest $100,000 in the contract for the time periods indicated. The Example also assumes that your investment has a 5% return each year and assumes the most expensive combination of annual Portfolio expenses and optional benefits available for an additional charge as well as, the Enhanced death benefit (at the maximum charge).

#### Although your actual costs may be higher or lower, based on these assumptions, your costs would be:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize (under a non-life option)<br>at the end of the applicable time period | If you surrender your contract or annuitize (under a non-life option)<br>at the end of the applicable time period | If you surrender your contract or annuitize (under a non-life option)<br>at the end of the applicable time period | If you surrender your contract or annuitize (under a non-life option)<br>at the end of the applicable time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $10337 | $19102 | $26957 | $44334 | $4295 | $12975 | $21778 | $44334 |

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6. **THE FOLLOWING INFORMATION IS ADDED TO THE CHART IN THE SECTION ENTITLED "HOW YOU CAN PURCHASE AND CONTRIBUTE TO YOUR CONTRACT" IN "PURCHASING THE CONTRACT" IN THE PROSPECTUS:** 

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| | | |
|:---|:---|:---|
| Contract type | Source of contributions | Limitations on contributions |
| EQUI-VEST® Vantage<sup>SM</sup> | • Employer Contributions: Contributions made by the Employer under the Plan, other than those described in the items below.<br>• Employer Matching Contributions: Employer Contributions matching Salary Reduction Contributions under the terms of the Plan.<br>• Qualified Non-Elective and Qualified Matching Contributions: Contributions made by the Employer to meet the requirements of the non-discrimination tests set forth in the Code.<br>| • For 2026, maximum amount of employer and employee contributions is generally the lesser of $72,000 or 100% of compensation, with maximum salary reduction contribution of $24,500.<br>• If your employer's plan permits and you are at least age 50 at any time during 2026, additional salary reduction "catch-up" contributions totalling up to $8,000 can be made. A higher catch-up contribution limit may apply for individuals aged 60, 61, 62 and 63. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.<br>|

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| | | |
|:---|:---|:---|
| Contract type | Source of contributions | Limitations on contributions |
|  | <br>• Salary Reduction Contributions (Elective Deferral Contributions): Contributions under a salary reduction agreement that an employee enters into with the Employer under the Plan.<br>• Only if plan permits, "designated Roth" contributions under Section 402A of the Code.<br>• Rollover Contributions: Contributions of eligible rollover distributions directly or indirectly from another eligible retirement arrangement.<br>• Non-Roth After-Tax Contributions: Amounts reported by the Employer as having non-Roth after-tax consequences under the Code.<br>• Direct Transfer Contributions: Amounts directly transferred (either a plan-to-plan direct transfer or contract exchange under the same 403(b) plan).<br>• Additional "catch-up" contributions.<br>| <br>• All salary reduction contributions (whether pre-tax or designated Roth) may not exceed the total maximum for the year.<br>• After lifetime required minimum distributions must start, rollover or direct transfer contributions must be net of any required minimum distributions.<br>• Aggregate direct rollover and direct transfer contributions must meet the Company's anticipated minimum contribution requirements or meet minimum plan participation requirements.<br>• Different sources of contributions and earnings may be subject to withdrawal restrictions.<br>• We currently do not accept rollovers of non-Roth after-tax funds except as direct rollovers from 403(b) plans (we separately account for these rollover contributions).<br>|

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7. **THE FIRST PARAGRAPH UNDER "OWNER AND ANNUITANT REQUIREMENTS" IN "PURCHASING THE CONTRACT" IN THE PROSPECTUS IS REPLACED IN ITS ENTIRETY BY THE FOLLOWING:** 

For the following employer-funded programs, the employee must be the owner on the contract: SEP-IRA, SARSEP-IRA, SIMPLE-IRA, TSA, University TSA (other than EQUI-VEST® Vantage<sup>SM</sup> contracts) and Annuitant HR-10.

8. **THE FOLLOWING IS ADDED AS THE LAST SECTION IN "PURCHASING THE CONTRACT" IN THE PROSPECTUS:** 

#### Unallocated Account
When we receive cash transferred from a prior funding vehicle, the transferred amount will be credited as one lump sum to the plan's unallocated account. Any amount held in the plan's unallocated account becomes part of our guaranteed interest option and will be credited with interest at the rate applicable to amounts held in the guaranteed interest option. The transferred amount will remain in the plan's unallocated account until we have received all the information we require, including properly completed forms, to effect a transfer from the plan's unallocated account to a participant account. With respect to each participant, we will allocate amounts to each participant's account only after the employer provides instructions that are acceptable and necessary in order to complete the allocation process. We reserve the right to limit the period during which such instructions may be received to no more than 10 days from the initial transfer into the plan's unallocated account and to return funds to the employer for which transfer information has not been timely received in good order. In no event will we hold the transferred assets in the unallocated account for more than 105 days from the contract date. Under no circumstances will we be required to transfer to participant accounts an amount in aggregate greater than the amount deposited by the employer plus such interest as we credited to the unallocated account, unless otherwise expressly agreed upon between the employer and us.

The employer is solely responsible for effectuating the asset transfers in accordance with all applicable laws and regulations.

9. **THE FOLLOWING IS ADDED AT THE END OF THE FIRST PARAGRAPH UNDER "WITHDRAWING YOUR ACCOUNT VALUE" IN "ACCESSING YOUR MONEY" IN THE PROSPECTUS:** 

Except as set forth in the following sentence, you may only withdraw amounts from your account value that are 100% vested subject to the employer's approval, plan rules and applicable laws. You may, however, transfer any non-vested account value attributable to you under the contract to another annuity contract, employer designated funding vehicle or other funding vehicle permitted by the employer and permitted under the tax law. Any withdrawal request you make requires contract holder approval. In addition, in many instances if you are under age 59<sup>1</sup>⁄2, your ability to withdraw funds from an EQUI-VEST® Vantage<sup>SM</sup> contract may be limited by the plan and section 403(b) of the Code. For example, amounts attributable to salary reduction contributions may not be withdrawn unless due to your death, disability or severance from employment with the employer who provided the funds. Also, you may be able to withdraw salary reduction contributions only (that is, no earnings) on account of hardship under federal income tax rules.

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10. **THE FOLLOWING IS ADDED AS A NEW SECTION FOLLOWING "WITHDRAWING YOUR ACCOUNT VALUE" IN "ACCESSING YOUR MONEY" IN THE PROSPECTUS:** 

#### Forfeitures
A 403(b) plan may have a vesting schedule applicable to some or all employer contributions. Forfeitures can arise when a participant who is not fully vested under a plan separates from service. 403(b) plan participants should consult the plan administrator to learn more about the vesting schedule. When a forfeiture occurs, we will withdraw any unvested portion of a 403(b) plan participant's cash value and deposit such amount in a forfeiture account in the contract. The plan administrator must tell us the unvested balance. We allocate amounts in the forfeiture account to the guaranteed interest option, unless otherwise agreed to by the contract holder and us.

Forfeited account values may be reallocated to active plan participants in accordance with the terms of the plan. Special rules apply to how the withdrawal charge, if any, will apply when forfeitures have occurred. See "Withdrawal Charge for EQUI-VEST® Vantage<sup>SM</sup> contracts" under "Charges and expenses" in this Supplement.

11. **THE FOLLOWING IS ADDED AS THE LAST SENTENCE OF THE FIRST PARAGRAPH UNDER "LOANS UNDER TSA, GOVERNMENTAL EMPLOYER EDC AND CORPORATE TRUSTEED CONTRACTS" IN "ACCESSING YOUR MONEY" IN THE PROSPECTUS:** 

Any participant loan requests require contract holder approval.

12. **THE FOLLOWING IS ADDED AFTER THE SECTION ENTITLED "TERMINATION" IN "ACCESSING YOUR MONEY" IN THE PROSPECTUS:** 

EQUI-VEST® Vantage<sup>SM</sup> Termination of Participation

We may terminate your participation under the EQUI-VEST® Vantage<sup>SM</sup> contract and pay out your account value if:

(1) your account value is less than $500 and we have not received contributions on your behalf for a period of three years;

(2) you request a partial withdrawal that reduces your account value to an amount of less than $500;

(3) we have not received any contributions on your behalf within 120 days from your participation date; or

(4) the plan is no longer qualified under Section 403(b) of the Code and the EQUI-VEST® Vantage <sup>SM</sup> contract is terminated by us.

We will deduct the amount of any outstanding loan balance and any applicable withdrawal charge from the account value when we terminate a participant's participation under the contract.

The contract holder may discontinue an EQUI-VEST® Vantage<sup>SM</sup> contract. Discontinuance of a contract means that the contract holder will not permit any further salary deferral or employer contributions to be made under the contract. If an EQUI-VEST® Vantage<sup>SM</sup> contract is discontinued the contract holder may withdraw any cash value in the forfeiture account, as well as any portion of the account value attributable to a participant that is not vested and: (i) transfer, exchange or directly roll over such amounts to another employer-designated funding vehicle; or (ii) transfer, distribute or directly roll over such amounts in any other manner permitted under section 403(b) of the Code and the terms of the plan. If an EQUI-VEST® Vantage<sup>SM</sup> contract is discontinued, if and as permitted under the plan, the participant may withdraw any portion of the account value attributable to the participant under the contract that is vested and: (i) transfer, exchange or directly roll over such amounts to the employer-designated funding vehicle or permit the contract holder to do so; (ii) directly roll over such amounts to another eligible retirement plan (iii) retain such amounts, if permitted under federal tax law; or (iv) maintain such account value with us. If the account value remains with us, such amounts will continue to be subject to withdrawal charges based upon the contract holder's original withdrawal charge schedule.

An EQUI-VEST® Vantage<sup>SM</sup> contract may be terminated only after all participation under the contract is terminated.

13. **THE FOLLOWING IS ADDED AFTER THE INFORMATION UNDER "FOR ALL SERIES ISSUED IN NEW YORK — FIXED MATURITY OPTIONS <sup>(1)</sup> " IN "CHARGES AND EXPENSES" IN THE PROSPECTUS:** 

Charges under EQUI-VEST® Vantage<sup>SM</sup> Contracts

For both new and established groups or sponsored arrangements that have formally requested a contract proposal from us, our prices may be negotiable. Price variations may impact the financial professional's compensation. An employer or plan administrator should ask about possible fee reductions or contract adjustments based on its situation. It would be in your best interest for your employer to formally request a contract proposal from us. Any variation in charges, pricing or benefits will reflect differences in our costs of selling the contracts and/or the contract services we or your financial professional provide and will not be unfairly discriminatory. For more information, please see "Variations in charges" in "Charges and expenses" in the prospectus.

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#### Charge against the Separate Account
We deduct this charge against the assets in the separate account to compensate us for mortality and expense risks, as well as administrative and financial accounting expenses under the contract. The charge is deducted daily at an annual rate that can vary by group between 0.50% to 0.90% of daily net assets attributable to all certificates under the group contract. Differences in this charge are due to variations in group characteristics which may include:

• the factors on which the mortality and expense risks charge and administration charges are based,

• the extent to which certain administrative functions in connection with the TSA contracts are to be performed by us or by the contract holder,

• the total amount of Plan assets.

The mortality risk we assume is the risk that participants as a group will live for a longer time than our actuarial tables predict. If that happens, we would be paying more in annuity benefits than we planned. We assume a mortality risk to the extent that at the time of death, the guaranteed death benefit exceeds the cash value of the contract. The expense risk we assume is the risk that it will cost us more to issue and administer the contracts than we expect. To the extent that the mortality and expense risk charges are not needed to cover the actual expenses incurred, they may be considered an indirect reimbursement for certain sales and promotional expenses relating to the contracts. A participant's certificate will set forth the applicable separate account charge.

We will determine the separate account charge pursuant to our established actuarial procedures, and will not discriminate unreasonably or unfairly against participants under any EQUI-VEST® Vantage<sup>SM</sup> contracts.

#### Charge for Third-Party Transfer or Rollover
We may deduct a charge for making a direct transfer or rollover of amounts from your certificate to a third party. A third party transfer is where you ask us to directly transfer or directly roll over funds from your certificate to an employer designated funding vehicle or any other permissible funding vehicle offered by another provider. The charge is currently $25 ($65 maximum) per occurrence per participant. This charge will never exceed 2% of the amount disbursed or transferred. This charge will also be imposed on each third-party transfer out of the contract's forfeiture account into another permissible funding vehicle. This charge does not apply to reallocations from the forfeiture account to participant annuity accounts under the contract. Transfers are subject to any required employer approval. We will deduct this charge and any withdrawal charge that applies from your account value.

#### Special services charges
We deduct a charge for providing the special services described below. These charges compensate us for the expense of processing each special service. For certain services, we will deduct from your account value any withdrawal charge that applies and the charge for the special service. Please note that we may discontinue some or all of these services without notice.

Wire transfer charge. We charge $90 for outgoing wire transfers. Unless you specify otherwise, this charge will be deducted from the amount you request.

Express mail charge. We charge $35 for sending you a check by express mail delivery. This charge will be deducted from the amount you request.

#### Charge for optional enhanced death benefit
If you elect the optional enhanced death benefit, we deduct a charge annually from your account value on each anniversary of your participation date. The charge is equal to 0.15% of your account value on the participation date anniversary.

The charge is deducted pro rata from the variable investment options and the guaranteed interest option. If those amounts are insufficient, we will make up the required amounts from the fixed maturity options to the extent you have value in those options. Charges deducted from the fixed maturity options are considered withdrawals and, as such, will result in a market value adjustment.

Withdrawal Charge For EQUI-VEST® Vantage<sup>SM</sup> Contracts

A withdrawal charge will apply during either the first 5 contract years or the first 5 participation years, as set forth in the contract and participation certificate. Differences in the period for which and circumstances under which this charge applies are due to variations in group characteristics including the total amount of Plan assets. We will determine the period of and circumstances under which the withdrawal charge applies pursuant to our established procedures, and will not discriminate unreasonably or unfairly against participants under any EQUI-VEST® Vantage<sup>SM</sup> contracts.

If you participate in a contract where the withdrawal is on a contract year basis, rather than a participant year basis, a withdrawal charge will apply to amounts withdrawn from the contract during the first 5 contract years only if: (i) you transfer or

#### 7

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directly roll over your account value to another annuity contract, employer designated funding vehicle or other funding vehicle permitted under the tax law; or (ii) the contract holder withdraws amounts from the contract and transfers or directly rolls over amounts to another 403(b) employer-designated funding vehicle or transfers or distributes amounts in any other manner permitted under section 403(b) of the Code during the withdrawal charge period.

If you participate in a contract where the withdrawal is on a participant year basis, rather than a contract year basis, a withdrawal charge will apply except when:

(1) You withdraw no more than 10% of the vested account value each participation year under the contract.

(2) You have reached age 55 and retired or have severed from employment with the employer.

(3) The withdrawal is made to satisfy minimum distribution requirements.

(4) You elect a withdrawal that qualifies as a hardship withdrawal under the Code.

(5) You die and a death benefit is payable to the beneficiary.

(6) The withdrawal is made to provide an annuity from the Company requested by the employer.

(7) You qualify to receive Social Security disability benefits as certified by the Social Security Administration or you are totally disabled. Total disability is your incapacity, resulting from injury or disease, to engage in any occupation for remuneration or profit. Such total disability must be certified as having been continuous for a period of at least six months prior to notice of claim and you must continue to be deemed totally disabled.

Written notice of claim must be given to us during the your lifetime and during the period of total disability prior to each withdrawal. Along with the Notice of Claim, you must submit acceptable proof of disability. Such proof of disability must be either (a) evidence of Social Security disability determination or (b) a statement from an independent U.S. licensed physician stating that you meet the definition of total disability as stated above. Such certification must be resubmitted every 12 months. Failure to furnish proof of disability within the required time will not reduce any claim if it was not reasonably possible to give proof within such time. Provided such proof is furnished as soon as reasonably possible and in no event, except in the absence of legal capacity, later than one year from the time proof is otherwise required.

(8) We receive proof satisfactory to us that your life expectancy is six months or less (such proof must include, but is not limited to, certification by a licensed physician).

(9) You are confined to a nursing home for more than 90 days (or such other period, as required in your state) as verified by a licensed physician. A nursing home for this purpose means one that is (a) approved by Medicare as a provider of skilled nursing care service, or (b) licensed as a skilled nursing home by the state or territory in which it is located (it must be within the United States, Puerto Rico, U.S. Virgin Islands, or Guam) and meets all of the following:

— its main function is to provide skilled, intermediate, or custodial nursing care;

— it provides continuous room and board to three or more persons;

— it is supervised by a registered nurse or licensed practical nurse;

— it keeps daily medical records of each patient;

— it controls and records all medications dispensed; and

— its primary service is other than to provide housing for residents.

The withdrawal charge will apply if the condition as described in items 7 through 9 above existed at the time participation under the contract began or if the condition began within the 12 month period following such participation.

In instances where a withdrawal charge applies, other than where your participation under the contract is terminated, in order to give you the exact dollar amount of the withdrawal requested, we deduct the amount of the withdrawal and the amount of the withdrawal charges from your account value. Any amount deducted to pay withdrawal charges is also subject to a withdrawal charge. We deduct the amount of the withdrawal and the withdrawal charge pro rata from the variable investment options and from the guaranteed investment option. If these amounts are insufficient we will make up the required amounts from the fixed maturity options. If we make up the required amounts from the fixed maturity options, a market value adjustment will apply. In the case where you terminate participation under the contract, we will pay your account value after the withdrawal charge has been imposed (cash value).

The withdrawal charge is equal to 6% of the amount withdrawn (or the defaulted loan amount, if applicable) from your account value during the first four contract or participation years, as applicable and 5% of the amount withdrawn (or the defaulted loan amount) from your account value during the fifth contract or participation year, as applicable. The total of all withdrawal charges will never exceed 8% of all contributions made under your certificate during the first five contract or participation years, as applicable, that are permitted to be withdrawn.

#### 8

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Forfeited account value. If a portion of your account value is forfeited under the terms of the plan, a withdrawal charge will be assessed only against the vested contribution amounts. If the contract holder withdraws the forfeited amount from the contract, a withdrawal charge, if applicable, will be imposed at that time.

14. **THE FOLLOWING IS ADDED AS A NEW SECTION AFTER "DEATH BENEFIT" IN "PAYMENT OF DEATH BENEFIT" UNDER "BENEFITS AVAILABLE UNDER THE CONTRACT" IN THE PROSPECTUS:** 

EQUI-VEST® Vantage<sup>SM</sup> Death Benefit

The Equi-Vest® Vantage<sup>SM</sup> contract provides a Death Benefit. If you do not elect the enhanced death benefit described below, the death benefit is equal to your account value (without any negative market value adjustment that would otherwise apply) as of the date we receive satisfactory proof of death, any required instructions for the method of payment, information and forms necessary to effect payment, less any outstanding loan or the standard death benefit, whichever provides the highest amount. The standard death benefit is equal to your total contributions, adjusted for withdrawals and any withdrawal charges, any taxes that apply and less any outstanding loan balances (including any accrued, but unpaid, interest).

EQUI-VEST® Vantage<sup>SM</sup> Enhanced Death Benefit

For an additional annual fee you may elect the enhanced death benefit.

If you elect the enhanced death benefit, the standard death benefit described above will not apply. You may elect the enhanced death benefit only at the time you apply to participate under the EQUI-VEST® Vantage<sup>SM</sup> contract. Additionally, to elect this benefit, you must be younger than age 76 when participation under the contract begins. Once you elect this benefit, you may not cancel it as long as you continue participation in the contract.

The death benefit is equal to your account value (without any negative market value adjustment that would otherwise apply) as of the date we receive satisfactory proof of your death, any required instructions for the method of payment, information and forms necessary to effect payment (less any outstanding loan) or the enhanced death benefit as of the date of your death.

On the participation date, your enhanced death benefit equals your initial contribution. Then, on each third participation date anniversary until you are age 85, we will determine your enhanced death benefit by comparing your current enhanced death benefit to your account value on that third participation date anniversary. If your account value is higher than your enhanced death benefit, we will increase your enhanced death benefit to equal your account value. On the other hand, if your account value on any third contract date anniversary is less than your enhanced death benefit, we will not adjust your enhanced death benefit either up or down.

If you make additional contributions, we will increase your current enhanced death benefit by the dollar amount of the contribution on the date the contribution is allocated to your investment options. If you take a withdrawal from your account value, we will adjust your death benefit on the date you take the withdrawal.

#### How withdrawals affect the standard death benefit and the enhanced death benefit
Each withdrawal you make will reduce the amount of your current standard death benefit or enhanced death benefit on a pro rata basis. Reduction on a pro rata basis means that we calculate the percentage of your current account value that is being withdrawn and we reduce your current standard death benefit or enhanced death benefit by that same percentage. For example, if your account value is $30,000 and you withdraw $12,000, you have withdrawn 40% of your account value. If your enhanced death benefit was $40,000 before the withdrawal, it would be reduced by $16,000 ($40,000 x .40) and your new enhanced death benefit after the withdrawal would be $24,000 ($40,000-$16,000).

15. **THE FIRST BULLET UNDER "TAX-SHELTERED ANNUITY CONTRACTS (TSAs) — CONTRIBUTIONS TO TSAs" IN "TAX INFORMATION" IN THE PROSPECTUS IS REPLACED IN ITS ENTIRETY BY THE FOLLOWING:** 

• Annual contributions made through the employer's payroll, which may include your salary reduction contributions and employer contributions. Some employer contributions may be subject to forfeiture under an employer's plan.

16. **THE FOLLOWING SENTENCE IS ADDED AT THE END OF THE FINAL PARAGRAPH UNDER "TAX-SHELTERED ANNUITY CONTRACTS (TSAs) — ROLLOVER CONTRIBUTIONS" IN "TAX INFORMATION" IN THE PROSPECTUS:** 

We separately account for rollover contributions to EQUI-VEST® Vantage<sup>SM</sup> contracts.

17. **THE FOLLOWING SENTENCE IS ADDED AT THE END OF THE FIRST PARAGRAPH UNDER "DISTRIBUTIONS FROM QUALIFIED PLANS AND TSAs — EXCEPTIONS TO WITHDRAWAL RESTRICTIONS" IN "TAX INFORMATION" IN THE PROSPECTUS:** 

We separately account for rollover contributions to EQUI-VEST® Vantage<sup>SM</sup> contracts.

#### 9

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Appendix I: State contract availability and/or variations of certain features and benefits

States where certain EQUI-VEST® Vantage<sup>SM</sup> features and/or benefits are not available or vary:

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| | | | |
|:---|:---|:---|:---|
| State | Features and benefits | **Contract type/Series/**<br>**Effective Date** | Availability or variation |
| Florida | See "Your right to cancel within a certain number of days" in "Purchasing the Contract" | All contract types | If you reside in the state of Florida, you may cancel your variable annuity contract and return it to us within 21 days from the date that you receive it. You will receive an unconditional refund equal to the greater of the cash surrender value provided in the annuity contract, plus any fees or charges deducted from the contributions or imposed under the contract, or a refund of all contributions paid. |
|  | See "Withdrawal charge" in "Charges, expenses and adjustments" |  | If you are age 65 or older at the time your contract is issued, the applicable withdrawal charge will not exceed 10% of the amount withdrawn. In addition, no charge will apply after the end of the 10th contract year or 10 years after a contribution is made, whichever is later. |
| New York | See "Selecting an annuity payout option" in the "Accessing your money" section. |  | For contracts issued on or after January 1, 2023:<br>The amount applied to provide the annuity benefit will be the account value for any life annuity form. |

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| | | |
|:---|:---|:---|
| Texas | See "Withdrawal Charge for EQUI-VEST® Vantage<sup>SM</sup>" contracts in section 13 of this Supplement. | The withdrawal charge equals up to 6.00% of the amount withdrawn from your account value (or of the defaulted loan amount, if applicable) in the first five contract or participation years, as applicable. |

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| | | |
|:---|:---|:---|
|  | Participant/<br>contract year | Charge |
|  | 1 | 6.00% |
|  | 2 | 5.75% |
|  | 3 | 5.50% |
|  | 4 | 5.25% |
|  | 5 | 5.00% |
|  | 6 and later | 0.00% |
| EQUI-VEST® Vantage<sup>SM</sup> enhanced death benefit | Not available. |  |

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#### I-1

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

Supplement dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST® Employer-Sponsored Retirement Plans

• TSA ADVANTAGE <sup>SM</sup>

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

We offer the series 600 TSA Advantage<sup>SM</sup> contract to fund all Section 403(b) plans sponsored by Section 501(c)(3) tax-exempt organizations, except those plans sponsored by primary or secondary schools. It is also available to post-secondary public educational institutions described in Section 403(b)(1)(A)(ii) of the Internal Revenue Code with more than 500 employees eligible to participate. For plans sponsored by a hospital or other health care organization qualified or intended to qualify under Section 501(c)(3) of the Internal Revenue Code, the TSA Advantage<sup>SM</sup> contract will be available only when the employer makes contributions to the 403(b) plan (whether on a matching or non-elective contribution basis) or makes a contribution to a plan qualified under 401(a) of the Internal Revenue Code, matching employee elective deferrals in the 403(b) plan. Under the TSA Advantage<sup>SM</sup> contract, contributions including rollover contributions and direct transfer contributions from existing Section 403(b) plans (programs or arrangements), may be accepted only if the contributions are fully vested under the existing TSA plan. The TSA Advantage<sup>SM</sup> contract may not currently be available in your state. Your financial professional can provide information about state availability.

Currently, no new units will be permitted to enroll in the series 600 TSA Advantage<sup>SM</sup> product. New participants, however, can be enrolled into existing TSA Advantage<sup>SM</sup> units.

For Section 403(b) plans offered for hospital and health care facility employees, non-salary reduction (employer contributions) must be made. TSA Advantage<sup>SM</sup> is available only to employees of employers that currently have, or within the first contract year are expected to have, at least 50 participants. Employees in Section 403(b) plans that do not meet these requirements are only eligible for TSA series 100 and 200 contracts. Subject to a written agreement between the Company and an employer sponsoring a 403(b) plan that uses an EQUI-VEST® TSA Advantage<sup>SM</sup> contract as a funding vehicle for plan assets, the Company may reimburse that employer for certain expenses associated with that employer's plan, for example recordkeeping or other administrative services. Any such reimbursement will not exceed ten dollars for each EQUI-VEST® TSA Advantage<sup>SM</sup> contract issued to a participant of that employer's 403(b) plan.

See "Tax information" in the prospectus for a more detailed discussion of sources of contributions, certain contribution limitations and other tax information for TSA contracts.

We offer the EQUI-VEST® TSA Advantage<sup>SM</sup> contract to purchasers on the same basis and under the same terms and conditions described in the prospectus as those that apply to the EQUI-VEST® series 100 and 200 TSA contracts, except for certain material differences.

Material differences between TSA Advantage<sup>SM</sup> and the provisions of the EQUI-VEST® TSA series 100 and 200 contracts described in the prospectus include the information above as well as the following:

Because you are purchasing an annuity contract as a Tax Sheltered Annuity (TSA), you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)

Series 600

#928711

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#### The following summarizes only certain current differences in fees and charges as described in the EQUI-VEST <sup>®</sup> Employer Sponsored Retirement Plans prospectus:

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| | |
|:---|:---|
| Fees and charges under series 600 | • Daily charge on amounts invested in variable investment options for mortality and expense risks and other expenses at a current annual rate of 1.20% (2% maximum).<br>|
|  | • Annual administrative charge: $30 ($65 maximum) currently or, if less, 2% of the account value, less any amount withdrawn during the contract year.<br>|
|  | • Charge for third-party transfer (such as in the case of a direct rollover to a traditional IRA contract) or exchange (if your contract is exchanged for a 403(b)(1) contract issued by another insurance company): none currently ($65 maximum).<br>|
|  | • Charges for certain optional special services.<br>|
|  | • No sales charge deducted at the time you make contributions.<br>|
|  | • Withdrawal charge: We deduct a charge equal to 6% of the amount withdrawn or the defaulted loan amount in the first six contract years. The total of all withdrawal charges assessed may not exceed 8% of all contributions made in the first six contract years. Under certain circumstances, the withdrawal charge will not apply. They are discussed in "Charges, fees, and adjustments" in this Supplement.<br>|
|  | • We deduct a charge designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state. The charge is generally deducted from the amount applied to an annuity payout option.<br>|
|  | • Annual expenses of the Trusts' portfolios are calculated as a percentage of the average daily net assets invested in each portfolio. Please see "Fee table" later in this Supplement for details.<br>|

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Fee table

The following tables describe the fees, expenses, and adjustments that you will pay when buying, owning, surrendering or making withdrawals from an investment option or from the series 600 TSA Advantage<sup>SM</sup> contract. Each of the charges, fees, expenses, and adjustments are more fully described in "Charges, fees, and adjustments" later in this Supplement. Please refer to your contract specifications page for information about the specific fees you will pay each year based on the options you have elected.

The first table describes fees and expenses that you will pay at the time that you surrender the contract, make certain withdrawals from an investment option or from the contract, transfer account value between investment options, or request special services. Charges designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state, may also apply.

EQUI-VEST® series 600 contracts

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| | |
|:---|:---|
| &nbsp;&nbsp;**Transaction Expenses** | &nbsp;&nbsp;**Transaction Expenses** |
| Sales Load Imposed on Purchases |  |
| Withdrawal Charge (as a percentage of contributions withdrawn)<sup>(1)</sup> | 6.00% |
| Transfer Fee |  |
| Third Party Transfer or Exchange Fee<sup>(2)</sup> | $65 |
| Special Service Charges<sup>(3)</sup> | $90 |

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(1) For a complete description of withdrawal charges, please see "Withdrawal charge for series 600 contracts" in "Charges and expenses" later in this Supplement. Important exceptions and limitations may eliminate or reduce this charge.

(2) This charge will never exceed 2% of the amount disbursed or transferred.

(3) Unless you specify otherwise, this charge will be deducted from the amount you request. Special service charges include (1) express mail charge; and (2) wire transfer charge. The maximum charge for each service is $90. We may discontinue these services at any time.

The next table describes the adjustments, in addition to any transaction expenses, that apply if all or a portion of the account value is removed from an investment option or from the contract before the expiration of a specified period.

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| | |
|:---|:---|
| Adjustments |  |
| SIO Segment Maximum Potential Loss Due to Segment Interim Value adjustment (as a percentage of Account value invested in the Segment on the Segment Start Date)<sup>(1)</sup> | 100%<sup>(2)</sup> |
| Fixed Maturity Option Maximum Potential Loss Due to Market Value Adjustment (as a percentage of Account value withdrawn from the Fixed Maturity Option)<sup>(3)</sup> | 100% |

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(1) We use the Segment Interim Values for your Segments of the SIO if you have an Interim Value Transaction. The actual amount of the Segment Interim Value calculation is determined by a formula that depends on, among other things, the Segment Buffer and how the Index has performed since the Segment Start Date. The maximum loss would occur if there is a total distribution for a Segment at a time when the Index price has declined to zero. If you surrender or cancel your variable annuity contract, die, transfer or make a withdrawal from a Segment before the Segment Maturity Date, the Segment Buffer will not necessarily apply to the extent it would on the Segment Maturity Date, and any upside performance will be limited to a percentage lower than the Performance Cap Rate. See "Structured Investment Option" under "Purchasing the contract" for more information.

(2) Because the end-of-term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios.

(3) A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date. The actual amount of the Market Value Adjustment is determined by a formula that depends on, among other things, the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and the length of time remaining until the maturity date. It is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios. In general, the maximum loss would occur if there is a total distribution for a fixed maturity option a significant time prior to the maturity date and interest rates have risen dramatically from the time that you originally allocate an amount to the fixed maturity option to the time that you take the withdrawal. See "Fixed maturity options" under "Purchasing the contract" for more information.

#### 3

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The next table describes the fees and expenses that you will pay each year during the time that you own the contract (not including Portfolio fees and expenses). If you choose to purchase an optional benefit, you will pay additional charges, as shown below.

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| | |
|:---|:---|
| &nbsp;&nbsp;**Annual Contract Expenses** |  |
| Annual Administrative Charge<sup>(1)</sup> | $65 |
| Base Contract Expenses<sup>(2)</sup> (as a percentage of daily net assets in the variable investment options): | 2.00% |

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(1) The annual administrative charge is deducted from your account value on each contract date anniversary. The current charge is $30. If the contract is surrendered or annuitized or a death benefit is paid on any date other than the contract date anniversary, we will deduct a pro rata portion of the administrative charge for that year.

(2) The minimum expenses is 1.20% for certain contracts.

In addition to the fees described above, we limit the amount you can earn on a Segment of the SIO. This means your returns may be lower than the Index's returns. In return for accepting this limit on Index gains, you will receive some protection from Index losses.

The next item shows the minimum and maximum total operating expenses charged by the underlying Portfolios that you may pay periodically during the time that you own the contract. A complete list of Portfolios available under the contact, including their annual expenses, may be found at the back of this document. See "Appendix: Portfolio Companies available under the contract."

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Annual Portfolio Expenses** | Minimum | Maximum |
| Annual Portfolio Expenses prior to Expense Limitation Arrangement (expenses that are deducted from Portfolio assets including management fees, 12b-1 fees, service fees and/or other expenses)<sup>\*</sup> | 0.54% | 3.04% |

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\* Annual Portfolio Operating Expenses" may be based, in part, on estimated amounts of such expenses. The expenses listed are for the year ended December 31, 2025. 

#### Example
**This Example is intended to help you compare the cost of investing in the variable investment options with the cost of investing in other annuity contracts that offer variable investment options. The costs include transaction expenses, annual contract expenses, and annual Portfolio expenses.** 

This Example assumes all account value is allocated to the variable investment options. This example does not reflect interim value adjustments or market value adjustments. Your costs could differ from those shown below if you invest in Segments of the SIO or the fixed maturity options.

The Example assumes that you invest $100,000 in the variable investment options for the time periods indicated. The Example also assumes that your investment has a 5% return each year and assumes the most expensive combination of annual Portfolio expenses and optional benefits available for an additional charge.

#### Although your actual costs may be higher or lower, based on these assumptions, your costs would be:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you surrender your contract or annuitize<br>(under a non-life option) at the end of the applicable time period | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| **$10676** | $21183 | $31628 | $52230 | $5292 | $15830 | $26306 | $52230 |

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Charges, fees, and adjustments

**The following is added after the information under "For all series contracts issued in New York — fixed maturity options<sup>(1)</sup>" in "Charges, fees, and adjustments" in the prospectus:** 

#### Charges under series 600 contracts

#### Mortality and expense risks charge
We deduct a daily charge from the net assets in each variable investment option to compensate us for mortality and expense risks, including the death benefit. The daily charge is equivalent to a current annual rate of 0.95% (1.75% maximum) of the net assets in each variable investment option.

The mortality risk we assume is the risk that annuitants as a group will live for a longer time than our actuarial tables predict. If that happens, we would be paying more in annuity benefits than we planned. We also assume a risk that the mortality assumptions reflected in our guaranteed annuity tables, shown in each contract, will differ from actual mortality experience. We may change the actuarial basis for our guaranteed annuity payment tables, but only for new contributions and only at five year intervals from the contract date. Lastly, we assume a mortality risk to the extent that at the time of death, the guaranteed death benefit exceeds the cash value of the contract. In addition, we waive any withdrawal charge upon payment of a death benefit.

The expense risk we assume is the risk that it will cost us more to issue and administer the contracts than we expect.

To the extent that the mortality and expense risk charges are not needed to cover the actual expenses incurred, they may be considered an indirect reimbursement for certain sales and promotional expenses relating to the contracts.

#### Charge for other expenses
We deduct this daily charge from the net assets in each variable investment option. This charge, together with the annual administrative charge described below, is for providing administrative and financial accounting services under the contracts. The daily charge is equivalent to a maximum annual rate of 0.25% of the net assets in each variable investment option.

Maximum total charges. The total annual rate for the above charges is currently 1.20%. We may increase or decrease this total annual rate, but we may not increase it above a maximum rate of 2.00% . We will only make any increase after we have sent you advance notice. Any increase or decrease will apply only after the date of the change. Any changes we make will reflect differences in costs and anticipated expenses, and will not be unfairly discriminatory.

#### Annual administrative charge
We deduct an administrative charge from your account value on the last day of each contract year. We will deduct a pro rata portion of the charge if you surrender your contract, elect an annuity payout option, or the annuitant dies during the contract year. We deduct the charge if your account value on the last day of the contract year is less than $25,000 for TSA Advantage<sup>SM</sup> contracts. If your account value on such date is $25,000 or more for TSA Advantage<sup>SM</sup> contracts, we do not deduct the charge. The current charge is equal to $30 or, if less, 2% of your current account value plus any amount previously withdrawn during that contract year.

We may increase this charge if our administrative costs rise, but the charge will never exceed $65 annually. We reserve the right to deduct this charge on a quarterly, rather than annual basis.

Also, we may reduce or eliminate the administrative charge when a TSA Advantage<sup>SM</sup> contract is used by an employer and administrative services are performed by us at a modified or minimum level. Any reduction or waiver we make will not be unfairly discriminatory.

The charge is deducted pro rata from the variable investment options and the guaranteed interest option. If these amounts are insufficient, we will make up the required amounts from the fixed maturity options to the extent you have value in those options, unless you tell us otherwise.

We currently waive the annual administrative charge that would otherwise be deducted in the next contract year under any individually owned EQUI-VEST® contract/certificate having an account value that, when combined with the account value of other EQUI-VEST® contracts/certificates owned by the same person, exceeds $100,000 in the aggregate (as determined in January of each year). This does not apply to EQUI-VEST® contracts/certificates owned by different members of the same household. We may change or discontinue this practice at any time without prior notice.

#### Charge for third-party transfer or exchange
There currently is no third-party transfer charge for series 600 contracts (such as in the case of direct rollover to a traditional IRA contract) or exchange (if your contract is exchanged for a 403(b)(1) contract issued by another insurance company). We reserve the right to impose this charge in the future, but it may not exceed a maximum of $65 per occurrence, subject to any law that applies. This charge will never exceed 2% of the amount disbursed or transferred.

#### Special services charges
We deduct a charge for providing the special services described below. These charges compensate us for the expense of processing each special service. For certain services, we will deduct from your account value any withdrawal charge that applies and the charge for the special service. Please note that we may discontinue some or all of these services without notice.

#### 5

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Wire transfer charge. We charge $90 for outgoing wire transfers. Unless you specify otherwise, this charge will be deducted from the amount you request.

Express mail charge. We charge $35 for sending you a check by express mail delivery. This charge will be deducted from the amount you request.

#### Withdrawal charge for series 600 contracts
A withdrawal charge may apply in three circumstances: (1) you make one or more withdrawals during a contract year; or (2) you terminate your contract; or (3) we terminate your contract. The amount of the charge will depend on whether the free withdrawal amount applies, and the availability of one or more exceptions.

In order to give you the exact dollar amount of the withdrawal you request, we deduct the amount of the withdrawal and the amount of the withdrawal charges from your account value. Any amount deducted to pay withdrawal charges is also subject to a withdrawal charge.

We deduct the withdrawal amount and the withdrawal charge pro rata from the variable investment options and from the guaranteed interest option. If these amounts are insufficient we will make up the required amounts from the fixed maturity options with the earliest maturity date(s) first. If we deduct all or a portion of the withdrawal charge from the fixed maturity options, a market value adjustment will apply. The amount of the withdrawal charge we deduct is equal to 6% of the amount withdrawn or the defaulted loan amount during the first six contract years. In the case of a surrender, we will pay you the greater of (i) the account value after any withdrawal charge has been imposed, or (ii) the free withdrawal amount plus 94% of the remaining account value.

Also, the total of all withdrawal charges assessed will not exceed 8% of all contributions made in the first six contract years.

10% free withdrawal amount. Each contract year, you can withdraw up to 10% of your account value without paying a withdrawal charge. The 10% free withdrawal amount is determined using your account value at the time you request a withdrawal, minus any other withdrawals made during the contract year.

Exceptions to the withdrawal charge. A withdrawal charge will not apply upon any of the events listed below:

• The annuitant retires under the terms of the 403(b) plan, or separates from service;

• The annuitant reaches age 59 <sup>1</sup> ⁄ 2 and completes at least five contract years;

• The annuitant dies and a death benefit is payable to the beneficiary;

• We receive a properly completed election form providing for the account value to be used to buy a life annuity;

• The annuitant reaches age 55 and completes at least five contract years and we receive a properly completed election form providing for the account value to be used to buy a period certain annuity. The period certain annuity must extend beyond the annuitant's age 59 <sup>1</sup> ⁄ 2 and must not permit any prepayment of the unpaid principal before the annuitant reaches age 59 <sup>1</sup> ⁄ 2 ;

• The annuitant completes at least three contract years and we receive a properly completed election form providing for the account value to be used to buy a period certain annuity of at least 10 years which does not permit any prepayment of the unpaid principal;

• A request is made for a refund of an excess contribution within one month of the date on which the contribution is made;

• The annuitant has qualified to receive Social Security disability benefits as certified by the Social Security Administration;

• We receive proof satisfactory to us that the annuitant's life expectancy is six months or less (such proof must include, but is not limited to, certification by a licensed physician);

• The annuitant elects a withdrawal that qualifies as a hardship withdrawal under the federal income tax rules; and

• The annuitant has been confined to a nursing home for more than 90 days (or such other period, if required in your state) as verified by a licensed physician. A nursing home for this purpose means one which is (a) approved by Medicare as a provider of skilled nursing care service, or (b) licensed as a skilled nursing home by the state or territory in which it is located (it must be within the United States, Puerto Rico, U.S. Virgin Islands, or Guam) and meets all of the following:

— its main function is to provide skilled, intermediate, or custodial nursing care;

— it provides continuous room and board to three or more persons;

— it is supervised by a registered nurse or licensed practical nurse;

— it keeps daily medical records of each patient;

— it controls and records all medications dispensed; and

— its primary service is other than to provide housing for residents.

#### 6

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

Supplement dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST® Employer-Sponsored Retirement Plans

• EQUI-VEST® VANTAGE <sup>SM</sup> Additional Contributions Tax-Sheltered (ACTS) Program, New Jersey Department of Higher Education

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statements of additional information (together the "Prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your Prospectus and retain it for future reference. This Supplement incorporates the Prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your Prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your Prospectus. If you are a current participant (defined below), this Supplement replaces, in its entirety, the Supplement to your current prospectus for Employer-Sponsored Retirement Plans dated May 1, 2025.

We offer the EQUI-VEST® Vantage<sup>SM</sup> contract to fund the ACTS Program ("the plan").

We no longer offer the EQUI-VEST® Vantage<sup>SM</sup> ACTS contract for establishing new units. We will continue to accept contributions for existing participants and new participants can continue to be enrolled in existing units.

The EQUI-VEST® Vantage<sup>SM</sup> ACTS contract is a group variable deferred annuity contract. The employer will be the EQUI-VEST® Vantage<sup>SM</sup> ACTS contract holder. Certain rights may be exercised by employees covered under an employer's plan (the "participants"). These rights will be set forth in a participation certificate provided to each participant. The 12-month period beginning on the participant's participation date and each 12-month period thereafter is a "participation year." The "participation date" is the date we receive a participant's properly completed and signed enrollment form and any other required documents at our processing office. "Contract date" is the date following our acceptance of a properly completed and signed application (and other required documents) on which the first participant is enrolled in the contract. The 12-month period beginning on a contract date and each 12-month period after that is a "contract year." The end of each 12-month period is the "contract anniversary." Terms and other provisions not defined or modified in this Supplement are the same as in the prospectus.<sup>(1)</sup>

The group annuity contract that covers the qualified plan in which you participate is not an investment advisory account, and the Company is not providing any investment advice or managing the allocations under this contract. In the absence of a specific written arrangement to the contrary, you, as the participant under this contract, have the sole authority to make investment allocations and other decisions under the contract. Your Equitable Advisors financial professional is acting as a broker-dealer registered representative, and is not authorized to act as an investment advisor or to manage the allocations under your contract. If your financial professional is a registered representative with a broker-dealer other than Equitable Advisors, you should speak with him or her regarding any different arrangements that may apply.

We offer the EQUI-VEST® Vantage<sup>SM</sup> ACTS contract to purchasers on the same basis and under the same terms and conditions described in the prospectus as those that apply to EQUI-VEST® Series 100 and 200 contracts, except for certain material differences described in this Supplement. You should be aware that an annuity contract that is a Tax Sheltered Annuity (TSA), such as the EQUI-VEST® Vantage<sup>SM</sup> ACTS, does not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before participating in an EQUI-VEST® Vantage<sup>SM</sup> ACTS, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of this annuity with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)

See "Tax information" in the prospectus for a more detailed discussion of sources of contributions, certain contribution limitations and other tax information for TSA contracts.

Material differences between EQUI-VEST® Vantage<sup>SM</sup> ACTS and the provisions of the EQUI-VEST® Series 100 and 200 contracts described in the prospectus include the information above as well as the following:

#### For use with the Additional Contributions Tax-Sheltered Program
(1) This Supplement distinguishes between "contract" and "participation certificate" as well as "contract holder" and "participant" when describing the EQUI-VEST® Vantage <sup>SM</sup> ACTS product. The prospectus does not make these distinctions and generally uses the terms "you" and "your" when referring to the person who has the right or responsibility that the prospectus is discussing at that point, and to "contract" when referring to the participation certificate or contract that includes the right being discussed.

Cat. # 133282 (5/26)

#77010

NB/IF

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1. **UNDER "FEE TABLE" IN "IMPORTANT INFORMATION YOU SHOULD CONSIDER ABOUT THE CONTRACT" THE "TRANSACTION EXPENSES", "ANNUAL CONTRACT EXPENSES" AND "ANNUAL PORTFOLIO EXPENSES" TABLES IN THE PROSPECTUS ARE REPLACED WITH THE FOLLOWING:** 

Fee table

The following tables describe the fees, expenses, and adjustments that you will pay when buying, owning, and surrendering, or making withdrawals from an investment option or from the EQUI-VEST® Vantage<sup>SM</sup> ACTS certificate. Each of the charges, fees, expenses, and adjustments are is more fully described in "Charges, fees, and adjustments" later in this Supplement. Please refer to your certificate specifications page for information about the specific fees you will pay each year based on the options you have elected.

The first table describes fees and expenses that you will pay at the time that you surrender the certificate, make certain withdrawals from an investment option or from the certificate, or transfer account value between investment options. Charges designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state, may also apply.

Fees and Charges for EQUI-VEST® Vantage<sup>SM</sup> ACTS

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Transaction Expenses** | &nbsp;&nbsp;**Transaction Expenses** |
| Sales Load Imposed on Purchases |  |
| Withdrawal Charge (as a percentage of contributions withdrawn) |  |
| Transfer Fee |  |
| Third Party Transfer or Exchange Fee<sup>(1)</sup> |  |
| Special Service Charges<sup>(2)</sup> | $90 |

---

(1) This charge will never exceed 2% of the amount disbursed or transferred.

(2) Unless you specify otherwise, this charge will be deducted from the amount you request. Special service charges include (1) express mail charge; and (2) wire transfer charge. The maximum charge for each service is $90. We may discontinue these services at any time.

The next table describes the adjustments, in addition to any transaction expenses, that apply if all or a portion of the account value is removed from an investment option or from the certificate before the expiration of a specified period.

---

| | |
|:---|:---|
| Adjustments |  |
| SIO Segment Maximum Potential Loss Due to Segment Interim Value adjustment (as a percentage of Account value invested in the Segment on the Segment Start Date)<sup>(1)</sup> | 100%<sup>(2)</sup> |
| Fixed Maturity Option Maximum Potential Loss Due to Market Value Adjustment (as a percentage of Account value withdrawn from the Fixed Maturity Option)<sup>(3)</sup> | 100% |

---

(1) We use the Segment Interim Values for your Segments of the SIO if you have an Interim Value Transaction. The actual amount of the Segment Interim Value calculation is determined by a formula that depends on, among other things, the Segment Buffer and how the Index has performed since the Segment Start Date. The maximum loss would occur if there is a total distribution for a Segment at a time when the Index price has declined to zero. If you surrender or cancel your variable annuity contract, die, transfer or make a withdrawal from a Segment before the Segment Maturity Date, the Segment Buffer will not necessarily apply to the extent it would on the Segment Maturity Date, and any upside performance will be limited to a percentage lower than the Performance Cap Rate. See "Structured Investment Option" under "Purchasing the contract" for more information.

(2) Because the end-of-term downside protection provided by a Segment Buffer does not apply to the Segment Interim Value, it is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios.

(3) A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date. The actual amount of the Market Value Adjustment is determined by a formula that depends on, among other things, the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and the length of time remaining until the maturity date. It is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios. In general, the maximum loss would occur if there is a total distribution for a fixed maturity option a significant time prior to the maturity date and interest rates have risen dramatically from the time that you originally allocate an amount to the fixed maturity option to the time that you take the withdrawal. See "Fixed maturity options" under "Purchasing the contract" for more information.

#### 2

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The next table describes the fees and expenses that you will pay each year during the time that you own the contract (not including Portfolio fees and expenses). If you choose to purchase an optional benefit, you will pay additional charges, as shown below.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Annual Contract Expenses** |  |
| Annual Administrative Charges |  |
| Base Contract Expenses (as a percentage of daily net assets in the variable investment options) | 1.49%<sup>(1)</sup> |

---

(1) The current Base Contract Expenses the minimum and maximum charge is 1.49% for EQ/Common Stock and EQ/Money Market Options for series 100 and 200. For all other investment options the minimum and maximum charge is 1.34% for Series 100 and 200.

In addition to the fees described above, we limit the amount you can earn on a Segment of the SIO. This means your returns may be lower than the Index's returns. In return for accepting this limit on Index gains, you will receive some protection from Index losses.

The next item shows the minimum and maximum total operating expenses charged by the underlying Portfolios that you may pay periodically during the time that you own the contract. Expenses shown may change over time and may be higher or lower in the future. A complete list of Portfolios available under the contract, including their annual expenses, may be found under "Appendix: "Investment options available under the contract" in the prospectus.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Annual Portfolio Expenses** | Minimum | Maximum |
| Annual Portfolio Expenses prior to Expense Limitation Arrangement (expenses that are deducted from Portfolio assets including management fees, 12b-1 fees, service fees and other expenses)<sup>\*</sup> | 0.54% | 3.04% |

---

\* "Annual Portfolio Expenses" may be based, in part, on estimated amounts of such expenses. The expenses listed are for the year ended December 31, 2025. 

#### Example
This Example is intended to help you compare the cost of investing in the variable investment options with the cost of investing in other annuity contracts that offer variable investment options. The costs include transaction expenses, annual contract expenses, and annual Portfolio expenses.

This Example assumes all account value is allocated to the variable investment options. This Example does not reflect interim value adjustments or market value adjustments. Your costs could differ from those shown below if you invest in Segments of the SIO or the fixed maturity options.

The Example assumes that you invest $100,000 in the contract for the time periods indicated. The Example also assumes that your investment has a 5% return each year and assumes the most expensive combination of annual Portfolio expenses.

Although your actual costs may be higher or lower, based on these assumptions, your costs would be:

EQUI-VEST® Vantage<sup>SM</sup> ACTS Contracts

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **If you surrender your contract or annuitize (under a non-life option)<br>at the end of the applicable time period** | **If you surrender your contract or annuitize (under a non-life option)<br>at the end of the applicable time period** | **If you surrender your contract or annuitize (under a non-life option)<br>at the end of the applicable time period** | **If you surrender your contract or annuitize (under a non-life option)<br>at the end of the applicable time period** | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract | If you do not surrender your contract |
| 1 year | 3 years | 5 years | 10 years | 1 year | 3 years | 5 years | 10 years |
| $4757 | $14304 | $23899 | $48090 | $4757 | $14304 | $23899 | $48090 |

---

#### 3

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2. **LIST OF PORTFOLIO COMPANIES AVAILABLE UNDER THE CONTRACT** 

The following is a list of all of the variable investment options that are available for the EQUI-VEST® Vantage<sup>SM</sup> ACTS contract (see "Investment options available under the contract" appendix in the prospectus for more information):

#### Affiliated Portfolio Companies:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; 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)** |
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT GAMCO Small Company Value — Equitable Investment Management Group, LLC ("EIMG"); GAMCO Asset Management, Inc. | 1.05 | 12.82% | 11.24% | 10.77% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT SmartBeta Equity ESG — EIMG; AXA Investment Managers US Inc. | 1.10 | 13.95% | 10.21% | 10.74% |
| &nbsp;&nbsp;&nbsp;Equity | 1290 VT Socially Responsible — EIMG; BlackRock Investment Management, LLC | 0.90 | 17.23% | 13.04% | 13.83% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/400 Managed Volatility† — EIMG; AllianceBernstein L.P., BlackRock Investment Management, LLC | 0.85 | 3.31% | 7.06% | 9.21% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/AB Small Cap Growth — EIMG; AllianceBernstein L.P. | 0.92 | 9.21% | 3.43% | 10.10% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Aggressive Allocation† — EIMG | 1.15 | 12.97% | 7.79% | 9.47% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/American Century Mid Cap Value — EIMG; American Century Investment Management, Inc. | 1.00 | 8.72% | 8.64% |  |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Balanced Strategy† — EIMG | 0.97 | 10.05% | 4.68% | 6.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/ClearBridge Select Equity Managed Volatility† — EIMG; BlackRock Investment Management, LLC, ClearBridge Investments, LLC | 1.06 | 7.66% | 8.42% | 12.21% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Common Stock Index — EIMG; AllianceBernstein L.P. | 0.67 | 16.28% | 12.50% | 13.55% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Conservative Allocation† — EIMG | 1.00 | 7.48% | 1.74% | 3.11% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Core Bond Index<sup>(1)</sup> — EIMG; SSGA Funds Management, Inc. | 0.62 | 6.43% | 0.35% | 1.70% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/Core Plus Bond — EIMG; Brandywine Global Investment Management, LLC, Loomis, Sayles & Company, L.P. | 0.93 | 8.58% | -0.68% | 2.17% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Emerging Markets Equity PLUS — EIMG; AllianceBernstein L.P., EARNEST<br>Partners, LLC | 1.20 | 33.46% | 4.64% | 7.73% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Equity 500 Index — EIMG; AllianceBernstein L.P. | 0.53 | 17.23% | 13.79% | 14.15% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Fidelity Institutional AM® Large Cap — EIMG; FIAM LLC | 0.87 | 18.34% | 13.86% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Core Managed Volatility† — EIMG; BlackRock Investment Management, LLC | 1.06 | 26.12% | 7.52% | 7.48% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Equity Index — EIMG; AllianceBernstein L.P. | 0.72 | 31.46% | 9.91% | 8.07% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/International Value Managed Volatility† — EIMG; BlackRock Investment Management, LLC, Harris Associates LP | 1.04 | 26.66% | 7.75% | 6.77% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Invesco Global — EIMG; Invesco Advisers, Inc. | 1.10 | 15.40% | 6.95% | 10.59% |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/Invesco Global Real Assets — EIMG; Invesco Advisers, Inc. | 1.16 | 15.93% | 7.11% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Janus Enterprise — EIMG; Janus Henderson Investors US LLC | 1.04 | 8.05% | 7.06% | 10.61% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/JPMorgan Growth Stock — EIMG; J.P. Morgan Investment Management Inc. | 0.96 | 14.76% | 9.43% | 14.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/JPMorgan Value Opportunities — EIMG; J.P. Morgan Investment Management Inc. | 0.95 | 15.40% | 12.77% | 12.08% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Growth Index — EIMG; AllianceBernstein L.P. | 0.71 | 17.74% | 14.51% | 17.26% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Large Cap Value Managed Volatility† — EIMG; AllianceBernstein L.P. | 0.86 | 10.62% | 9.69% | 9.56% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Loomis Sayles Growth — EIMG; Loomis, Sayles & Company, L.P. | 1.03 | 13.08% | 12.72% | 15.87% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/MFS International Growth — EIMG; Massachusetts Financial Services Company d/b/a MFS Investment Management | 1.10 | 20.90% | 6.90% | 9.61% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/MFS Mid Cap Focused Growth — EIMG; Massachusetts Financial Services Company d/b/a MFS Investment Management | 1.10 | 5.60% | 5.09% |  |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/MFS Technology — EIMG; Massachusetts Financial Services Company d/b/a MFS Investment Management | 1.10 | 16.24% | 12.06% |  |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/MFS Utilities Series — EIMG; Massachusetts Financial Services Company d/b/a<br>MFS Investment Management | 1.05 | 14.65% | 7.33% |  |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Mid Cap Index — EIMG; AllianceBernstein L.P. | 0.64 | 6.80% | 8.42% | 9.99% |

---

#### 4

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; 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)** |
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Asset Allocation | EQ/Moderate Allocation† — EIMG | 1.08 | 10.25% | 4.14% | 5.78% |
| &nbsp;&nbsp;&nbsp;Cash/Cash Equivalent | EQ/Money Market\* — EIMG; Dreyfus, a division of Mellon Investments Corporation | 0.67 | 3.66% | 2.79% | 1.73% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Morgan Stanley Small Cap Growth — EIMG; BlackRock Investment Management, LLC, Morgan Stanley Investment Management, Inc. | 1.15 | 7.39% | -0.01% | 12.95% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/PIMCO Global Real Return — EIMG; Pacific Investment Management Company LLC | 2.74 | 5.52% | -0.90% | 2.48% |
| &nbsp;&nbsp;&nbsp;Fixed Income | EQ/PIMCO Ultra Short Bond — EIMG; Pacific Investment Management Company LLC | 0.80 | 4.47% | 2.93% | 2.32% |
| &nbsp;&nbsp;&nbsp;Equity | EQ/Small Company Index — EIMG; AllianceBernstein L.P. | 0.63 | 12.57% | 6.16% | 9.44% |
| &nbsp;&nbsp;&nbsp;Specialty | EQ/Wellington Energy — EIMG; Wellington Management Company LLP | 1.19 | 12.17% | 17.90% |  |
| &nbsp;&nbsp;&nbsp;Equity | Multimanager Aggressive Equity — EIMG; AllianceBernstein L.P. | 0.99 | 16.30% | 11.47% | 15.66% |
| &nbsp;&nbsp;&nbsp;Fixed Income | Multimanager Core Bond<sup>(1)</sup> — EIMG; BlackRock Financial Management, Inc., DoubleLine Capital LP, Pacific Investment Management Company LLC, SSGA Funds Management, Inc. | 0.93 | 7.11% | -0.27% | 1.72% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2015 Allocation — EIMG | 1.10 | 9.41% | 2.84% | 5.08% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2025 Allocation — EIMG | 1.10 | 13.12% | 5.57% | 7.41% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2035 Allocation — EIMG | 1.05 | 15.70% | 7.50% | 8.95% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2045 Allocation — EIMG | 1.03 | 16.81% | 8.58% | 9.86% |
| &nbsp;&nbsp;&nbsp;Asset Allocation | Target 2055 Allocation — EIMG | 1.10 | 17.90% | 9.51% | 10.81% |

---

^ This Portfolio's annual expenses reflect temporary fee reductions.

† EQ Managed Volatility Portfolios that include the EQ volatility management strategy as part of their investment objective and/or principal investment strategy, and the EQ/affiliated Fund of Fund Portfolios that invest in Portfolios that use the EQ volatility management strategy, are identified in the chart by a "†". See "Portfolios of the Trusts" for more information regarding volatility management.

\* The Portfolio operates as a "government money market fund." The Portfolio will invest at least 99.5% of its total assets in U.S. government securities, cash, and/or repurchase agreements that are fully collateralized by U.S. government securities or cash. 

(1) Effective on or about June 29, 2026, and subject to shareholder approval, SSGA Funds Management, Inc. will be replaced as a sub-adviser to the Portfolio (or an allocated portion thereof) with AllianceBernstein L.P.

#### Unaffiliated Portfolio Companies:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; 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)** |
| &nbsp;&nbsp;&nbsp;**TYPE** | Portfolio Company — Investment Adviser; Sub-Adviser(s), as applicable | **Current**<br> **Expenses**  | 1 year | 5 year | 10 year |
| &nbsp;&nbsp;&nbsp;Fixed Income | American Funds Insurance Series® The Bond Fund of America® — Capital Research and Management Company | 0.72 | 6.98% | -0.38% | 2.11% |
| &nbsp;&nbsp;&nbsp;Fixed Income | Nomura VIP High Income Series — Delaware Management Company; Nomura Corporate Research and Asset Management Inc. | 0.97 | 7.17% | 3.73% | 5.56% |
| &nbsp;&nbsp;&nbsp;Specialty | VanEck VIP Global Resources Fund — Van Eck Associates Corporation | 1.32 | 36.17% | 10.24% | 8.06% |

---

^ This Portfolio's annual expenses reflect temporary fee reductions.

#### 5

------

---

| | |
|:---|:---|
| Investments Options A | Investments Options A |
| Guaranteed Interest Option | Guaranteed Interest Option |
| 1290 VT GAMCO Small Company Value | EQ/Janus Enterprise |
| 1290 VT SmartBeta Equity ESG | EQ/JPMorgan Value Opportunities |
| 1290 VT Socially Responsible | EQ/Large Cap Growth Index |
| EQ/400 Managed Volatility | EQ/Large Cap Value Managed Volatility |
| EQ/AB Small Cap Growth | EQ/Loomis Sayles Growth |
| EQ/American Century Mid Cap Value | EQ/MFS International Growth |
| EQ/Balanced Strategy | EQ/MFS Mid Cap Focused Growth |
| EQ/ClearBridge Select Equity Managed Volatility | EQ/MFS Technology |
| EQ/Common Stock Index | EQ/MFS Utilities Series |
| EQ/Emerging Markets Equity PLUS | EQ/Mid Cap Index |
| EQ/Equity 500 Index | EQ/Morgan Stanley Small Cap Growth |
| EQ/Fidelity Institutional AM® Large Cap | EQ/Small Company Index |
| EQ/International Core Managed Volatility | EQ/T. Rowe Price Growth Stock |
| EQ/International Equity Index | EQ/Wellington Energy |
| EQ/International Value Managed Volatility | Multimanager Aggressive Equity |
| EQ/Invesco Global | VanEck VIP Global Resources Fund |
| EQ/Invesco Global Real Assets |  |

---

---

| | |
|:---|:---|
| Investments Options B | Investments Options B |
| American Funds Insurance Series® The Bond Fund of America | EQ/PIMCO Ultra Short Bond |
| EQ/Core Bond Index | Multimanager Core Bond |
| EQ/Money Market | Nomura VIP High Income Series |
| EQ/PIMCO Global Real Return |  |

---

3. **THE SECOND SENTENCE OF THE THIRD PARAGRAPH UNDER "HOW YOU CAN PURCHASE AND CONTRIBUTE TO YOUR CONTRACT" IN "PURCHASING THE CONTRACT" IN THE PROSPECTUS IS REPLACED IN ITS ENTIRETY BY THE FOLLOWING:** 

---

| | | |
|:---|:---|:---|
| Contract type | Source of contributions | Limitations on contributions |
| EQUI-VEST® Vantage<sup>SM</sup> ACTS | • Salary Reduction Contributions (Elective Deferral Contributions): Contributions under a salary reduction agreement that an employee enters into with the Employer under the Plan, including designated Roth contributions under Section 402A of the Code.<br>• Additional "catch-up" contributions.<br>• Rollover Contributions: Contributions of eligible rollover distributions directly or indirectly from another eligible retirement arrangement.<br>• Direct Transfer Contributions: Amounts directly transferred (either a plan-to-plan direct transfer or a contract exchange under the same 403(b) plan).<br>| • For 2026, maximum amount of employer and employee contributions is generally the lesser of $72,000 or 100% of compensation with maximum salary reduction contribution of $24,500.<br>• If your employer's plan permits and you are at least age 50 at any time during 2026, additional salary reduction "catch-up" contributions totalling up to $8,000 can be made. A higher catch-up contribution limit may apply for individuals aged 60, 61, 62 and 63. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.<br>• All salary reduction contributions (whether pre-tax or designated Roth) may not exceed the total maximum for the year.<br>• After lifetime required minimum distributions must start, rollover or direct transfer contributions must be net of required minimum distributions.<br>• Different sources of contributions and earnings may be subject to withdrawal restrictions.<br>|

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#### 6

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4. **THE FOLLOWING INFORMATION IS ADDED TO THE CHART IN THE SECTION ENTITLED "HOW YOU CAN PURCHASE AND CONTRIBUTE TO YOUR CONTRACT" IN "PURCHASING THE CONTRACT" IN THE PROSPECTUS:** 

We may also refuse to accept any contribution if the sum of all contributions under all the Company's accumulation annuities in which a participant has an interest would then total more than $2,500,000.

5. **THE FIRST PARAGRAPH UNDER "OWNER AND ANNUITANT REQUIREMENTS" IN "PURCHASING THE CONTRACT" IN THE PROSPECTUS IS REPLACED IN ITS ENTIRETY BY THE FOLLOWING:** 

For the following employer-funded programs, the employee must be the owner on the contract: SEP-IRA, SARSEP IRA, SIMPLE IRA, TSA, University TSA (other than EQUI-VEST® Vantage<sup>SM</sup> ACTS contracts) and Annuitant-Owned HR-10.

6. **THE FOLLOWING PARAGRAPH ADDED AS THE LAST PARAGRAPH UNDER "GUARANTEED INTEREST OPTION," IN 'PURCHASING THE CONTRACT" IN THE PROSPECTUS:** 

For certificates issued on or before August 24, 2012, the minimum yearly guaranteed interest rate for 2025 is 1.50%. Your lifetime minimum guaranteed interest rate is 1.50%. For certificates issued on or after August 27, 2012, the minimum yearly guaranteed interest rate for 2025 is 1.00%. For certificates issued on or after January 1, 2023, the minimum yearly guaranteed interest rate for 2025 is 3.00%. Your lifetime minimum guaranteed interest rate is 1.00%. For all certificates, the minimum yearly guaranteed interest rate will never be less than the lifetime minimum guaranteed interest rate. Also, current rates will never be less than the minimum yearly guaranteed interest rate.

7. THE SECTION "SELECTING YOUR INVESTMENT METHOD" IN "PURCHASING THE CONTRACT" IN THE PROSPECTUS DOES NOT APPLY TO EQUI-VEST® VANTAGE <sup>SM</sup> ACTS AND IS DELETED IN ITS ENTIRETY. A NEW SECTION IS ADDED AS FOLLOWS:

#### Temporary removal of transfer restrictions
From time to time, we may remove certain restrictions that apply. If we do so, we will tell you. We will also tell you at least 45 days in advance of the day that we intend to reimpose the transfer restrictions.

The transfer and withdrawal restrictions described in Items 8. and 9. of this Supplement apply to participation certificates issued on or before August 24, 2012 only. They do not apply to participation certificates issued after this date. For certificates issued on or after August 27, 2012, the Company reserves the right to prohibit transfers to the guaranteed interest option in the first participation year.

8. **THE SEVENTH BULLET UNDER "TRANSFERRING YOUR ACCOUNT VALUE" IN "TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS" IN THE PROSPECTUS IS DELETED IN ITS ENTIRETY AND REPLACED WITH THE FOLLOWING:** 

• The maximum amount that may be transferred from the guaranteed interest option to any investment option in any participation year is the greatest of:

(a) 25% of the amount you have in the guaranteed interest option on the last day of the prior participation year; or

(b) the sum of the total of all amounts transferred at your request from the guaranteed interest option to any of the investment options plus amounts withdrawn from the contract in the prior participation year (including any amounts withdrawn for a plan-to-plan direct transfer or a contract exchange under the same plan, but not including any amounts that were withdrawn as a result of a distributable event as set forth in the contract); or

(c) 25% of amounts transferred or allocated to the guaranteed interest option during the current participation year.

These limitations are more fully described in your participation certificate.

• We reserve the right to not permit transfers into the guaranteed interest option in the first participation year. After the first participation year, we also reserve the right to prohibit a transfer into the guaranteed interest option if such transfer would result in more than 25% of the annuity account value being allocated to the guaranteed interest option, based on the annuity account value as of the previous business day.

9. **A NEW SUBSECTION IS ADDED IMMEDIATELY AFTER THE CHART UNDER "WITHDRAWING YOUR ACCOUNT VALUE" IN "ACCESSING YOUR MONEY" IN THE PROSPECTUS AS FOLLOWS:** 

#### Restrictions on withdrawals from the Guaranteed Interest Option:
The maximum amount that may be withdrawn from the guaranteed interest option in any participation year is the greatest of:

(a) 25% of the amount you have in the guaranteed interest option on the last day of the prior participation year; or

#### 7

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(b) the sum of the total of all amounts transferred at your request from the guaranteed interest option to any of the investment options plus amounts withdrawn from your account balance under the contract in the prior participation year (including any amounts withdrawn for a plan-to-plan direct transfer or a contract exchange under the same plan, but not including any amounts that were withdrawn as a result of a distributable event as set forth in the contract); or

(c) 25% of amounts transferred or allocated to the guaranteed interest option during the current participation year.

These limitations are more fully described in your participation certificate.

10. **THE FOLLOWING IS ADDED AS THE LAST SENTENCE OF THE FIRST PARAGRAPH UNDER "LOANS UNDER TSA, GOVERNMENTAL EMPLOYER EDC AND CORPORATE TRUSTEED CONTRACTS" IN "ACCESSING YOUR MONEY" IN THE PROSPECTUS:** 

Any participant loan requests require contract holder approval.

11. **THE FOLLOWING IS ADDED AFTER THE SECTION ENTITLED "TERMINATION" IN "ACCESSING YOUR MONEY" IN THE PROSPECTUS:** 

EQUI-VEST® Vantage<sup>SM</sup> ACTS Termination of Participation

We may terminate the participant's participation under the EQUI-VEST® Vantage<sup>SM</sup> ACTS contract and pay that participant the account value under the certificate if:

(1) the account value under the certificate is less than $500 and that participant has not made contributions under the certificate for a period of three years;

(2) a participant requests a partial withdrawal that reduces the account value under the certificate to an amount of less than $500;

(3) a participant has not made any contributions under the certificate within 120 days from his or her participation date; or

(4) the plan is no longer qualified under Section 403(b) of the Code and the EQUI-VEST® Vantage <sup>SM</sup> ACTS contract is terminated by us.

We will deduct the amount of any outstanding loan balance from the account value when we terminate a participant's participation under the contract.

The contract holder may discontinue an EQUI-VEST® Vantage<sup>SM</sup> ACTS contract. Discontinuance of a contract means that the contract holder will not permit any further salary deferrals to be made under the contract. If and as permitted by the plan, and subject to the annual withdrawal restriction from the guaranteed interest option, the participant may withdraw any portion of the account value under the certificate and: (i) transfer, exchange or directly roll over such amounts to the employer-designated funding vehicle; (ii) directly roll over such amounts to another eligible retirement plan; (iii) retain such amounts, if permitted under federal tax law; or (iv) maintain such account value with us.

An EQUI-VEST® Vantage<sup>SM</sup> ACTS contract may be terminated only after all participation under the contract is terminated.

12. **THE FOLLOWING IS ADDED AFTER THE INFORMATION UNDER "FOR ALL SERIES ISSUED IN NEW YORK — FIXED MATURITY OPTIONS <sup>(1)</sup> " IN "CHARGES, EXPENSES, AND ADJUSTMENTS" IN THE PROSPECTUS:** 

Charges under EQUI-VEST® Vantage<sup>SM</sup> ACTS Contracts

#### Charge against the Separate Account
We deduct this charge against the assets in the separate account to compensate us for mortality and expense risks, as well as administrative and financial accounting expenses under the contract. The charge is deducted daily at an annual rate of 0.40% of daily net assets attributable to all certificates under the group contract.

The mortality risk we assume is the risk that participants as a group will live for a longer time than our actuarial tables predict. If that happens, we would be paying more in annuity benefits than we planned. We assume a mortality risk to the extent that at the time of death, the guaranteed death benefit exceeds the cash value of the contract. The expense risk we assume is the risk that it will cost us more to issue and administer the certificates than we expect. To the extent that the mortality and expense risk charges are not needed to cover the actual expenses incurred, they may be considered an indirect reimbursement for certain sales and promotional expenses relating to the certificates. A participant's participation certificate will set forth the applicable separate account charge.

We will determine the separate account charge pursuant to our established actuarial procedures, and will not discriminate unreasonably or unfairly against participants under any EQUI-VEST® Vantage<sup>SM</sup> ACTS contracts.

#### 8

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#### Special services charges
We deduct a charge for providing the special services described below. These charges compensate us for the expense of processing each special service. For certain services, we will deduct from your account value any withdrawal charge that applies and the charge for the special service. Please note that we may discontinue some or all of these services without notice.

Wire transfer charge. We charge $90 for outgoing wire transfers. Unless you specify otherwise, this charge will be deducted from the amount you request.

Express mail charge. We charge $35 for sending you a check by express mail delivery. This charge will be deducted from the amount you request.

13. **THE FIRST PARAGRAPH IN "DISTRIBUTIONS FROM QUALIFIED PLANS AND TSAS" UNDER "WITHDRAWAL RESTRICTIONS — SALARY REDUCTION CONTRIBUTIONS" IN "TAX INFORMATION" IN THE PROSPECTUS IS AMENDED IN THE FOLLOWING MANNER:** 

The phrase in the first sentence in the first paragraph "or to your account balance attributable to employer contributions" is deleted in its entirety.

14. **IN "DISTRIBUTION OF THE CONTRACTS", PLEASE NOTE THE FOLLOWING:** 

The contribution-based compensation described in the subsection entitled, "Equitable Advisors Compensation" applies to all participation certificates issued on or before August 24, 2012. For participation certificates issued after this date, the following replaces the first paragraph of this section:

The Company pays compensation to Equitable Advisors to reimburse Equitable Advisors for salaries paid to financial professionals that are involved in the establishment of new participation certificates. The salaries paid to financial professionals are predetermined amounts and are not based on contributions to the participation certificates.

15. **THE FOLLOWING IS ADDED AFTER THE LAST PARAGRAPH IN "TRANSFERRING YOUR ACCOUNT VALUE" UNDER "TRANSFERRING YOUR MONEY AMONG INVESTMENT OPTIONS":** 

We reserve the right to do all of the following if the Structured Investment Option is available under your EQUI-VEST® contract:

• Limit transfers from your other investment options to the Segment Type Holding Account to no more than once every 30 days.

• Require a minimum time period between each transfer into, or out of, the Segment Type Holding Account.

• Establish a maximum dollar amount that may be transferred to or from the Segment Type Holding Account.

16. **THE FOLLOWING IS ADDED AFTER THE LAST PARAGRAPH IN "CHARGE AGAINST THE SEPARATE ACCOUNT" IN "CHARGES, EXPENSES, AND ADJUSTMENTS" IN THE PROSPECTUS:** 

SIO Separate account annual expenses under EQUI-VEST® Vantage<sup>SM</sup> ACTS Contracts

If you allocate amounts to the Structured Investment Option, we will deduct a daily charge(s) from the net assets in each variab l investment option and Segment Holding Account to compensate us for mortality and expense risks and other expenses. The Segment Holding Account is part of the EQ/Money Market variable investment option available under your EQUI-VEST® cont ract.

Fo amounts held in the Segment Holding Account, we may waive this charge(s) under certain conditions on a non-guaranteed basis. If the return on the EQ/Money Market variable investment option on any day is positive, but lower than the amount of this charge(s), then we will waive the difference between the two, so that you do not receive a negative return. If the return on the EQ/Money Market variable investment option on any day is negative, we will waive this charge(s) entirely for that day, although your account value would be reduced by the negative performance of the EQ/Money Market variable investment option itself. This waiver applies only to amounts held in the Segment Holding Account portion of the Q/Money Market variab le investment option and is not a fee waiver or performance guarantee for the underlying EQ/Money Market Portfolio. We reserve the right to change or cancel this provision at any time. For more information, please see "Charges and Expenses" in your prospectus.

Participants should also carefully read the prospectus, which contains additional information relating to the SIO.

17. **STATE CONTRACT AVAILABILITY AND/OR VARIATIONS OF CERTAIN FEATURES AND BENEFITS FOR CONTRACTS ISSUED IN NEW YORK ON OR AFTER JANUARY 1, 2023** 

The amount applied to provide the annuity benefit will be the account value for any life annuity form. See "Selecting an annuity payout option" in the "Accessing your money" section in the prospectus.

#### 9

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

Supplement dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST® Employer-Sponsored Retirement Plans

• EQUI-VEST® TSA contracts (Series 200) <sup>(1)</sup> offered to Employees of certain non-profit organizations within the State of Oregon

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

We offer the EQUI-VEST® series 200 contracts, as described below ("Modified Oregon TSA Contracts"), to fund plans that meet the requirements of Internal Revenue Code Section 403(b) ("Section 403(b) plans") sponsored by certain Section 501(c)(3) non-profit organizations, within the State of Oregon ("employer"). Modified Oregon TSA Contracts are available only when an employer (i) makes contributions to a Section 403(b) plan; (ii) has entered into an agreement with us that permits us to offer Modified Oregon TSA Contracts as a funding vehicle for its 403(b) plan; and (iii) has at least $10 million in existing assets to fund Modified Oregon TSA Contracts in its 403(b) plan.

This Supplement describes the material differences between the series 200 contracts described in the prospectus and the Modified Oregon TSA Contracts. Certain of the modifications relate to the separate account asset-based charges for the variable investment options under Modified Oregon TSA Contracts. These charges are lowered from a maximum of 1.49% on certain variable investment options to 0.90% on all variable investment options. The Class IB/B shares of the affiliated Trust are available under Modified Oregon TSA Contracts. The series 200 contracts described in the prospectus include Class IA/A shares of the affiliated Trust, which are not offered under Modified Oregon TSA Contracts.

For purposes of this Supplement, the term "annuitant" refers to holders of current contracts (contract number 11947CT-I<sup>(1)</sup>, and certificate numbers 11934T<sup>(1)</sup> and 92TSAAOR00) and the Modified Oregon TSA Contracts offered hereunder. Terms and other provisions not defined or modified in this Supplement are the same as in the prospectus.

Because you are purchasing an annuity contract as a Tax Sheltered Annuity (TSA), you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)

#### Maximum total Separate Account A annual expenses
We deduct a daily charge on amounts invested in the variable investment options for mortality and expense risks and other expenses at an annual rate of 0.90%.

(1) For in-force contracts, your contract series may be Series 100.

#### FOR USE ONLY IN THE STATE OF OREGON
#42545

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Fee table

The following tables are applicable to Modified Oregon TSA Contracts and describe the fees, expenses and adjustments that you will pay when buying, owning, and surrendering or making withdrawals from an investment option or from the contract. Please also see the discussion of the modifications to "charges fees, expenses, and adjustments" as set forth later in this Supplement. Please refer to your contract specifications page for information about the specific fees you will pay each year based on the options you have elected.

The first table describes fees and expenses that you will pay at the time that you surrender the contract, make certain withdrawals from an investment option or from the certificate, transfer account value between investment options, or request special services. Charges designed to approximate certain taxes that may be imposed on us, such as premium taxes in your state, may also apply.

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| | |
|:---|:---|
| &nbsp;&nbsp;**Transaction Expenses** | &nbsp;&nbsp;**Transaction Expenses** |
| Sales Load Imposed on Purchases |  |
| Withdrawal Charge (as a percentage of contributions withdrawn)<sup>(1)</sup> |  |
| Transfer Fee |  |
| Third Party Transfer or Exchange Fee<sup>(2)</sup> |  |
| Special Service Charges<sup>(3)</sup> | $90 |

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(1) The withdrawal charge is waived; therefore all references in the prospectus to "withdrawal charge" or "10% free withdrawal amount" are deleted in their entirety.

(2) This charge will never exceed 2% of the amount disbursed or transferred.

(3) Unless you specify otherwise, this charge will be deducted from the amount you request. Special service charges include (1) express mail charge; and (2) wire transfer charge. The maximum charge for each service is $90. We may discontinue these services at any time.

The next table describes the adjustments, in addition to any transaction expenses, that apply if all or a portion of the account value is removed from an investment option or from the contract before the expiration of a specified period.

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| | |
|:---|:---|
| Adjustments |  |
| Fixed Maturity Option Maximum Potential Loss Due to Market Value Adjustment (as a percentage of Account value withdrawn from the Fixed Maturity Option)<sup>(1)</sup> | 100% |

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(1) A market value adjustment will apply to withdrawals, transfers, surrender of your contract, or when we make deductions for charges from a fixed maturity option before the maturity date. The actual amount of the Market Value Adjustment is determined by a formula that depends on, among other things, the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and the length of time remaining until the maturity date. It is theoretically possible that you could lose up to 100% of your investment and previously credited interest in certain extreme scenarios. In general, the maximum loss would occur if there is a total distribution for a fixed maturity option a significant time prior to the maturity date and interest rates have risen dramatically from the time that you originally allocate an amount to the fixed maturity option to the time that you take the withdrawal. See "Fixed maturity options" under "Purchasing the contract" for more information.

The next table describes the fees and expenses that you will pay each year during the time that you own the contract (not including Portfolio fees and expenses). If you choose to purchase an optional benefit, you will pay additional charges, as shown below.

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| | |
|:---|:---|
| &nbsp;&nbsp;**Annual Contract Expenses** |  |
| Annual Administrative Charge<sup>(1)</sup> |  |
| Base Contract Expenses (as a percentage of daily net assets in the variable investment options)<sup>(2)</sup>: | 0.90% |

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(1) The annual administrative charge is deducted from your account value on each contract date anniversary. If the contract is surrendered or annuitized or a death benefit is paid on any date other than the contract date anniversary, we will deduct a pro rata portion of the administrative charge for that year. The annual administrative charge is waived; therefore all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

#### 2

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(2) Total Separate Account A charges annual expenses of the variable investment options (not including the Trusts' fees and other expenses) are guaranteed not to exceed a total annual rate of 0.90%.

The next item shows the minimum and maximum total operating expenses charged by the underlying Portfolios that you may pay periodically during the time that you own the contract. A complete list of Portfolios available under the contact, including their annual expenses, may be found under "Appendix: Portfolio Companies available under the contract."

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Annual Portfolio Expenses** | Minimum | Maximum |
| Annual Portfolio Expenses prior to Expense Limitation Arrangement (expenses that are deducted from Portfolio assets including management fees, 12b-1 fees, service fees and/or other expenses)<sup>\*</sup> | 0.54% | 3.04% |

---

\* Annual Portfolio Operating Expenses" may be based, in part, on estimated amounts of such expenses. The expenses listed are for the year ended December 31, 2025. 

#### The section entitled "Charges under the contracts" under "Charges, fees, and adjustments" section in the prospectus has been modified as follows:
Mortality and expense risks charge. The following information replaces the first paragraph of this section.

We deduct a daily charge from the net assets in each variable investment option to compensate us for mortality and expense risks, including the minimum death benefit. The daily charge is equivalent to an annual rate of 0.65% of the net assets in each of the variable investment options.

Charge for other expenses. The following information replaces this section in its entirety:

We deduct this daily charge from the net assets in each variable investment option. The daily charge is equivalent to an annual rate of 0.25% of the net assets in each variable investment option. The charge is to reimburse us for the cost of financial accounting services we provide under the contracts.

#### 3

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Equitable Financial Life Insurance Company of America

#### Supplement dated May 1, 2026 to the current variable annuity, variable and index-linked annuity, and/or variable and fixed maturity options annuity prospectuses listed below
*This Supplement provides important information regarding an assumption reinsurance transaction (the "Program") between Equitable Financial Life Insurance Company of America ("EFLOA", the "Company" or "we") and Equitable Financial Life Insurance Company ("EFLIC"). Pursuant to the Program, certain EFLIC variable annuity, variable and index-linked annuity, and/or variable and fixed maturity options annuity contracts (each an "EFLIC Contract" and collectively, the "EFLIC Contracts") will be exchanged for identical EFLOA variable annuity, variable and index-linked annuity, and/or variable and fixed maturity options annuity contracts (each an "EFLOA Contract" and collectively, the "EFLOA Contracts"). The exchanges are subject to contract owner consent in applicable states. Please read this Supplement carefully and retain it for future reference.* 

Under the Program, EFLIC and EFLOA have entered into an assumption reinsurance transaction where EFLIC will transfer its insurance obligations and risks under its contracts to EFLOA by exchanging each EFLIC Contract with an identical EFLOA Contract. EFLOA and EFLIC have received all necessary regulatory approvals for this Program. As explained in more detail below, depending on which state the EFLIC Contract was issued in, contract owners may have the option to exchange (either through an opt-in or opt-out process) the EFLIC Contract for an EFLOA Contract. The exchanges will be accomplished by issuing a Certificate of Assumption which will state that EFLOA has assumed liability for your EFLIC Contract and that all references to EFLIC in the EFLIC Contract are changed to EFLOA. The Certificate of Assumption will further state that EFLOA has assumed all rights and duties under the express terms of your EFLIC Contract and that EFLIC no longer has any obligations to you. Except for the substitution of EFLOA for EFLIC as your insurer and moving from an EFLIC separate account to an EFLOA separate account, the terms of your contract will not change because of the Program. This means, the new EFLOA Contract will be identical to your EFLIC Contract except that EFLOA will be the issuer and administrator of your EFLOA Contract. There will be no charges assessed against you if your EFLIC Contract is exchanged for an EFLOA Contract including sales charges and the exchange will be made at relative net asset value. If your EFLIC Contract is exchanged for an EFLOA Contract, it will be for the same contract class and with the same optional benefits, if any. Partial exchanges are not permitted. If your EFLIC Contract is not exchanged for an EFLOA Contract, your EFLIC Contract will continue unchanged and there will be no penalty for not exchanging.

Depending on which state your EFLIC Contract was issued in, you may have to affirmatively consent to or have the right to opt-out of the exchange. In a separate letter (discussed below), we will advise you which of the following consent processes applies to your EFLIC contract (based on the state it was issued in):

• In certain states, you must affirmatively consent to the exchange ("opt-in process").

• In certain states, you will be deemed to have elected the exchange if you do not exercise your right to opt out within a specified period ("opt-out process").

• In certain states, your EFLIC Contract will be exchanged for an EFLOA Contract automatically without any action by you ("automatic process").

**Please note, in a majority of states, you will not be required to take any additional steps or provide affirmative consent before your EFLIC Contract is exchanged for an EFLOA Contract**.

In connection with the Program, in addition to this Supplement you are also receiving:

• instructions describing what steps or consent are needed before your EFLIC Contract is exchanged for an EFLOA Contract; and

• an EFLOA Contract prospectus(es).

The letter with instructions advising what "process" applies (i.e., whether you are in an opt-in process state, opt-out process state or automatic process state), will also contain any timelines or deadlines that are applicable. **Please note, exchanges under the Program may continue to occur for several years**. We reserve the right to extend or terminate the Program without notice.

#### Important Considerations
If your EFLIC Contract is exchanged for an EFLOA Contract:

• Your EFLIC Contract will terminate and EFLIC will have no further obligation to you for the benefits under your EFLIC Contract.

• You will receive a Certificate of Assumption that will endorse your EFLIC Contract and convert it into your new EFLOA Contract. EFLOA will be solely responsible to you for the benefits under your EFLOA Contract.

(#27580)

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• The Account Value in your EFLIC Contract will be transferred to your EFLOA Contract without any change in value and there will be no interruption to your investments because of the exchange.

• At the time of the exchange, the same investment options available under your EFLIC Contract will be available for investment under your EFLOA Contract. Any investment restrictions applicable under your EFLIC Contract will continue to apply under your EFLOA Contract.

• Your death benefit and any optional benefit(s) under your EFLOA Contract immediately after the exchange will be the same as your death benefit and any optional benefit(s) under your EFLIC Contract immediately before the exchange and will continue to be calculated in the same way.

• You will receive credit for the time your contributions were invested in your EFLIC Contract for purposes of determining whether a withdrawal charge, if applicable, applies under your EFLOA Contract.

• We will not assess any charges against you because of the exchange.

#### Tax Matters
There should be no adverse tax consequences to contract owners because of the Program between EFLIC and EFLOA or the exchange of an EFLIC Contract for an EFLOA Contract. Notwithstanding, we recommend that you consult your tax advisor.

#### More Information
If you have any questions regarding the Program, please contact your financial representative or call the customer service center at 855-433-4015. Written inquiries may be mailed to:

Equitable Financial Life Insurance Company

8501 IBM Drive, Suite 150

Charlotte, NC 28262-4333

#### Variable Annuity, Variable and Index-Linked Annuity, and/or Variable and Fixed Maturity Options Annuity List

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| |
|:---|
|  Structured Capital Strategies<sup>®</sup> |
|  Structured Capital Strategies<sup>®</sup> 16<br> Retirement Cornerstone<sup>®</sup> Series 13.0 |
|  Structured Capital Strategies<sup>®</sup> Income<br> Retirement Cornerstone<sup>®</sup> Series 15.0 |
|  Structured Capital Strategies<sup>®</sup> PLUS<br> Retirement Cornerstone<sup>®</sup> Series 15A |
|  Structured Capital Strategies PLUS<sup>®</sup> 21<br> Retirement Cornerstone<sup>®</sup> Series 15B |
|  Structured Capital Strategies<sup>®</sup> PLUS Guard<sup>SM</sup><br> Retirement Cornerstone<sup>®</sup> Series 17 |
|  Investment Edge<sup>®</sup> 15.0<br> Retirement Cornerstone<sup>®</sup> Series 17 Series E |
|  Investment Edge<sup>®</sup> 21.0<br> Retirement Cornerstone<sup>®</sup> Series 19 |
|  EQUI-VEST<sup>®</sup> Employer-Sponsored Retirement Plans<br> Retirement Cornerstone<sup>®</sup> Series 19 Series E |
|  EQUI-VEST<sup>®</sup> (Series 100-500)<br> EQUI-VEST<sup>®</sup> (Series 201) |
|  EQUI-VEST<sup>®</sup> Express<sup>SM</sup> (Series 700)<br> EQUI-VEST<sup>®</sup> Express<sup>SM</sup> (Series 701) |
|  EQUI-VEST<sup>®</sup> (Series 800)<br> EQUI-VEST<sup>®</sup> (Series 801) |
|  EQUI-VEST<sup>®</sup> Strategies (Series 900)<br> EQUI-VEST<sup>®</sup> Strategies (Series 901) |
|  Retirement Cornerstone<sup>®</sup> Series |

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026 to the May 1, 2026 EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans Prospectus, Supplement to Prospectus and Statement of Additional Information ("SAI") for:** 

**•** **EQUI-VEST** <sup>®</sup> **TSA series 100 and 200 certificates and contracts and EDC series 200 contracts (the "Modified Contracts") for the Douglas County School District, Colorado.** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers the Modified Contracts described below to participants in the TSA and EDC Plans for the Douglas County School District, Colorado. The contract is no longer available for new participants. This Supplement describes the material differences between the Modified Contracts and the EQUI-VEST<sup>®</sup> series 100 and 200 certificates/ contracts described in the prospectus. Material differences between the Modified Contracts and the TSA and EDC provisions described in the series 100 and 200 prospectus include the following:

A. Administrative charge. The annual administrative charge is waived; therefore, all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

B. Withdrawal charges. The following changes are made to reflect the changes in circumstances under which withdrawal charges are imposed:

1. The following information replaces the second paragraph under "Charges for Early Withdrawals" in "Important information you should consider about the contract" section of the prospectus:

Waiver of withdrawal charge under certain circumstances and contracts. See "Charges and expenses" in this prospectus.

2. In the section "Charges and expenses" of the prospectus, under "Withdrawal charge for series 100 and 200 contracts,""For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts," the fifth paragraph and bulleted statement that follow that paragraph are replaced with the following:

No withdrawal charge applies under TSA or EDC contracts if:

• The annuitant separates from service at any time;

• The annuitant has qualified to receive Social Security disability benefits as certified by the Social Security Administration or is totally disabled;

• The annuitant makes a withdrawal to satisfy minimum distribution requirements;

• The annuitant elects a withdrawal that qualifies as a hardship withdrawal (or for EDC, an unforeseeable emergency withdrawal) under the Internal Revenue Code;

• We receive proof satisfactory to us (including certification by a licensed physician) that the annuitant's life expectancy is six months or less; or

• The annuitant has been confined to a nursing home for more than 90 days (or such other period, as required in your state) as verified by a licensed physician. A nursing home for this purpose means one that is (a) approved by Medicare as a provider of skilled nursing care services, or (b) licensed as a skilled nursing home by the state or territory in which it is located (it must be within the United States, Puerto Rico, U.S. Virgin Islands, or Guam) and meets all of the following:

— its main function is to provide skilled, intermediate or custodial nursing care;

— it provides continuous room and board to three or more persons;

— it is supervised by a registered nurse or licensed practical nurse;

— it keeps daily medical records of each patient;

— it controls and records all medications dispensed; and

— its primary service is other than to provide housing for residents.

#### For use with TSA and EDC certificates/contracts of the Douglas County School District, Colorado
#12853

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C. Current total Separate Account A annual expenses. The following changes are made to reflect a change in the current total Separate Account A annual expenses:

1. The following footnote (+) is added to "Base Contract Expenses" in the "Annual Contract Expenses" section under "Fee table" in "Important information you should consider about the contract" in the prospectus:

(+) For Modified Contracts, the current total Separate Account A annual charge is 0.90% of the value of the assets in each variable investment option (this reflects a decrease in the current charge for the mortality and expense risk charge or other expenses).

2. The section entitled, "Charges under the contracts" under "Charges and expenses" in the prospectus is modified as follows:

Mortality and expense risks charge. The following information replaces the first paragraph (including the chart) of this section:

For series 100 and 200 Modified Contracts only, we deduct a daily charge on amounts invested in the variable investment options for mortality and expense risks and other expenses at a current annual rate of 0.90%.

We deduct a daily charge from the net assets in each variable investment option to compensate us for mortality and expense risks, including the death benefit. The daily charge is equivalent to an annual rate of 0.65% of the net assets in each of the variable investment options.

Charge for other expenses. The following information replaces this section in its entirety:

We deduct a daily charge from the net assets in each variable investment option to reimburse us for the cost of financial accounting services we provide under the contracts. The daily charge is equivalent to an annual rate of 0.25% of the net assets in each of the variable investment options.

**Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus).** 

#### 2

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

**•** **EQUI-VEST** <sup>®</sup> **TSA series 200 certificates and contracts (the "Modified TSA Contracts") for Froedtert Memorial Lutheran Hospital** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers the Modified TSA Contracts as described below, to participants in the TSA Plan for Froedtert Memorial Lutheran Hospital. The Modified Contract is no longer available for new participants. This Supplement describes the material differences between the Modified TSA Contracts and the EQUI-VEST<sup>®</sup> series 200 contracts described in the prospectus. Material differences between the Modified TSA Contracts and the TSA provisions described in the EQUI-VEST<sup>®</sup> series 200 prospectus include the following:

A. Administrative charge. The annual administrative charge is waived; therefore, all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

B. Withdrawal charges. The following changes are made to reflect the changes in circumstances under which withdrawal charges are imposed:

1. The following information replaces the second paragraph under "Charges for Early Withdrawals" in "Important information you should consider about the contract" section of the prospectus:

• Waiver of withdrawal charge under certain circumstances and contracts. See "Charges and expenses" in this prospectus.

2. In the section "Charges and expenses" of the prospectus, under "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" the sentence "No withdrawal charge applies under a TSA or EDC (subject to state availability) contract if:" and bullet thereunder are deleted in their entirety for the Modified TSA Contracts only, and replaced by the following:

In addition to the foregoing exceptions, no withdrawal charge applies for the Modified TSA Contracts if:

• the participant has retired from employment;

• the participant has separated from service at any time;

• the participant has qualified to receive Social Security benefits as certified by the Social Security Administration, or is totally disabled as defined in the contract;

• The amount withdrawn is intended to satisfy the Code's minimum distribution requirements (Section 401(a)(9), applicable after the participant attains the applicable RMD age (as more fully described in the "Tax Section" in the prospectus);

• The employer certifies to us that the amount withdrawn is defined as a "hardship withdrawal" pursuant to applicable Treasury Regulations.

C. Current total Separate Account A annual expenses. The following changes are made to reflect a change in the current total Separate Account A annual expenses:

1. The following footnote (+) is added to "Base Contract Expenses" in the "Annual Contract Expenses" section under "Fee table" in "Important information you should consider about the contract" in the prospectus:

(+) For the Modified TSA contracts, the current total Separate Account A annual charge is 0.90% of the value of the assets in each variable investment option (this reflects a decrease in the current charge for the mortality and expense risk charge).

2. The section entitled, "Charges under the contracts" under "Charges and expenses" in the prospectus is modified as follows:

Mortality and expense risks charge. The following information is added after the first paragraph (including the chart) of this section:

For series 200 Modified TSA Contracts, we deduct a daily charge on amounts invested in the variable investment options for mortality and expense risks and other expenses at a current annual rate of 0.90%.

#### FOR USE ONLY WITH TSA CERTIFICATES/CONTRACTS OF

#### FROEDTERT MEMORIAL LUTHERAN HOSPITAL

#### MILWAUKEE,WISCONSIN
#20204

------

3. Under "Charges under the contracts" in the "Charges and expenses" section of the prospectus, the following changes are made:

The chart under "Mortality and expense risks charge" is replaced by the following:

---

| | | |
|:---|:---|:---|
|  | **EQ/Common Stock Index**<br> **EQ/Money Market Options** | **All Other Variable**<br> **Investment Options** |
|  | Series | Series |
|  | 200 | 200 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current | 0.65% | 0.65% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Maximum | 1.24% | 1.09% |

---

#### 2

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026, to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer Sponsored Retirement Plans** 

**•** **EQUI-VEST** <sup>®</sup> **TSA contracts (Series 100) for New York City Housing Development Corporation** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

This Supplement describes the material differences between NY Housing TSA Contracts and the EQUI-VEST<sup>®</sup> Series 100 contracts described in the prospectus. The contract is no longer available for new participants.

A. Administrative charge. The annual administrative charge is waived, therefore, all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

B. Withdrawal charges. The following changes are made to reflect the changes in circumstances under which withdrawal charges are imposed.

1. The following sentence is added after the first sentence of the second paragraph under "Charges for Early Withdrawals" in "Important information you should consider about the contract" section of the prospectus:

For NY Housing TSA contracts under series 100 only, we deduct a charge equal to 6% of any amount withdrawn above the 10% free corridor.

2. The following chart is added under the chart in "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" under "Charges and expenses," in the prospectus:

#### For NY Housing TSA contracts.

---

| | |
|:---|:---|
| **Contract Year(s)** | **Withdrawal Charge** |
| 1 through 5 | 6% |
| 6 and later | 0 |

---

C. Current Base Contract Expenses. The following changes are made to reflect a change in the current Base Contract Expenses.

The following footnote (+), is added to under "Fee table," in "Important information you should consider about the contract" section in the prospectus:

+ For NY Housing TSA contracts in series 100, the current "Mortality and expense risk charge" is 0.45% and the current "Other expenses" is 0.25%, resulting in the current "Base Contract Expenses" of 0.70%.

#### FOR USE ONLY WITH NY HOUSING TSA CONTRACTS.
#51241

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Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the Prospectus).

#### 2

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026, to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers its EQUI-VEST<sup>®</sup> Series 100 and 200 TSA contracts to participants in the TSA plan for the Detroit Board of Education. This Supplement describes the material differences between the Series 100 and 200 TSA plan for the Detroit Board of Education and the EQUI-VEST<sup>®</sup> Series 100 and 200 TSA contracts described in the prospectus.

• Annual Administrative charge. The annual administrative charge is waived; therefore all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

#### FOR USE ONLY WITH DETROIT BOARD OF EDUCATION TSA CONTRACTS
#63108

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement Dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

**•** **For Employees of Allegheny County, Pennsylvania** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and

Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The contract is no longer available for new participants.

The Series 200 EDC Contracts, modified as described below (the "Modified EDC Contracts"), are offered to employees of Allegheny County, Pennsylvania, on the basis described in the prospectus, except that the withdrawal charge and annual administrative charge applicable to the Modified EDC Contracts will be as follows:

• Withdrawal charge. The withdrawal charge schedule for the Modified EDC Contract is as follows:

---

| | |
|:---|:---|
| **Contract Year(s)** | **Withdrawal Charge** |
| 1 | 6% |
| 2 | 5 |
| 3 | 4 |
| 4 | 3 |
| 5 | 2 |
| 6+ | 0 |

---

This table replaces the table in the prospectus under "Withdrawal charge for series 100 and 200 contracts" under the heading "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges and expenses."

No withdrawal charge will apply in the event of the:

Death <br>

— Disability

— Separation from service from Allegheny County

— Retirement of the participant.

• Annual administrative charge. The annual administrative charge is waived; therefore all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)

#67887

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

• EQUI-VEST <sup>®</sup> TSA series 200 certificates and contracts (the ''Modified TSA Contracts'') for Broward County Public Schools, Florida

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers the Modified TSA Contracts as described below, to participants in the TSA Plan for Broward County Public Schools, Florida. This Supplement describes the material differences between the Modified TSA Contracts and the EQUI-VEST<sup>®</sup> series 200 contracts described in the prospectus. The contract is no longer available for new participants. Material differences between the Modified TSA Contracts and the TSA provisions described in the EQUI-VEST<sup>®</sup> series 200 prospectus include the following:

A. Administrative charge **.** The annual administrative charge is waived; therefore, all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

B. Withdrawal charges **.** The following changes are made to reflect the changes in circumstances under which withdrawal charges are imposed:

1. The following information replaces the last sentence in the second paragraph under "Charges for Early Withdrawals" in "Important information you should consider about the contract" of the prospectus:

Waiver of withdrawal charge under certain circumstances and contracts. See "Charges and expenses" later in this prospectus.

2. In the section ''Charges and expenses'' of the prospectus, under ''For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts'' the following is added after the bullet under the heading ''No withdrawal charge applies under a TSA or EDC (subject to state availability) contract if:'' for the Modified TSA Contracts only:

No withdrawal charge applies for the Modified TSA Contracts if:

(1) the participant has retired from employment;

(2) the participant has separated from service at any time;

(3) the participant has reached age 59<sup>1</sup>⁄<sub>2</sub>;

(4) the amount withdrawn is intended to satisfy the minimum distribution requirements;

(5) the employer certifies to us that the amount withdrawn is a ''hardship withdrawal'' pursuant to applicable Treasury Regulations;

(6) the participant is disabled (special federal income definition);

(7) we receive proof satisfactory to us that the participant's life expectancy is six months or less (such proof must include, but is not limited to, certification by a licensed physician);

(8) the amount withdrawn is attributable to contributions that were made prior to 1/1/1989, and any earnings credited on such contributions prior to 1/1/1989;

(9) the participant is rolling over funds as a result of one of the distributable events in (1), (2), (3) and (6) above and (10) below for spousal beneficiaries only, or rollover of unrestricted funds in (8) from EQUI-VEST <sup>®</sup> to another third-party provider;

(10) the participant dies and a death benefit is payable to the beneficiary; and

(11) the withdrawal is made to purchase a payout annuity from the Company.

#74910

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C. **Maximum total Separate Account A annual expenses.** 

• For series 200 Modified TSA Contracts, we currently deduct a daily charge on amounts invested in the variable investment options for mortality and expense risks and other expenses at an annual rate of 0.90%.

Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see ''Tax information'' in the prospectus.)

For use only with TSA certificates/contracts of Broward County Public Schools, Florida

#### 2

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement Dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers a modified version of its EQUI-VEST<sup>®</sup> Series 200 TSA contracts (the "Modified TSA Agreement") only to participants in qualifying retirement programs of certain nonprofit healthcare organizations. This Supplement describes the material differences between the Modified TSA Agreement and the EQUI-VEST<sup>®</sup> Series 200 TSA contract described in the prospectus. The contract is no longer available for new participants.

Material differences between the Modified TSA Agreement and the TSA provisions described in the prospectus include the following:

• Withdrawal charge. The withdrawal charge schedule for the Modified TSA Agreement is as follows:

---

| | |
|:---|:---|
| **Contract Year(s)** | **Withdrawal Charge** |
| 1 | 6% |
| 2 | 5 |
| 3 | 4 |
| 4 | 3 |
| 5 | 2 |
| 6+ | 0 |

---

This table replaces the EQUI-VEST<sup>®</sup> Series 200 withdrawal charge table in "Withdrawal charge for series 100 and 200 contracts" under the heading "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges and expenses."

• Exceptions to the withdrawal charge. For the modified TSA Agreement, the withdrawal charge section in "Charges and expenses" has been revised to add the following waivers:

No charge will be applied to any amount withdrawn from the Modified TSA Agreement if:

— The annuitant has separated from service, or

— The annuitant makes a withdrawal at any time and qualifies to receive Social Security disability benefits as certified by the Social Security Administration or any successor agency, or

— The annuitant makes a withdrawal that qualifies as a hardship withdrawal under the Plan and the Code.

• Annual administrative charge. The annual administrative charge for participants under the Modified TSA Agreement is at maximum the charge described in the prospectus — that is, it is equal to the lesser of $30 or 2% of the account value on the last business day of each year (adjusted to include any withdrawals made during the year), to be prorated for a fractional year. This charge may be reduced or waived when a Modified TSA Agreement is used by the employer and the required participant services are performed at a modified or minimum level.

Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)

#### FOR USE ONLY IN THE STATE OF ILLINOIS
#89300

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by the Company. You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company will offer its EQUI-VEST<sup>®</sup> Series 200 TSA contracts modified with Rider 95MDHOSP (the "Modified TSA Contract") only to employees (age 75 and below) of hospitals and non-profit healthcare organizations doing business in Maryland. The contract is no longer available for new participants. This Supplement describes the material differences between the Modified TSA Contract and the EQUI-VEST<sup>®</sup> Series 200 TSA contract described in the prospectus.

Material differences between the Modified TSA Contract and the TSA provisions described in the prospectus include the following:

• Withdrawal charge. The withdrawal charge schedule for the Modified TSA Contract is as follows:

---

| | |
|:---|:---|
| **Contract Year(s)** | **Withdrawal Charge** |
| 1 | 6% |
| 2 | 5 |
| 3 | 4 |
| 4 | 3 |
| 5 | 2 |
| 6+ | 0 |

---

This table replaces the EQUI-VEST<sup>®</sup> Series 200 Withdrawal Charge table in "Withdrawal charge for series 100 and 200 contracts" under the heading "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts" in "Charges and expenses" in the prospectus.

• Exceptions to the withdrawal charge. For the modified TSA Contract, the withdrawal charge section in "Charges and expenses" has been revised as follows:

No charge will be applied to any amount withdrawn from the TSA Contract if:

— the annuitant has separated from service, or

— the annuitant makes a withdrawal that qualifies as a hardship withdrawal under the Plan and the Code, or

— the annuitant makes a withdrawal at any time and qualifies to receive Social Security disability benefits as certified by the Social Security Administration or any successor agency, or

— the annuitant withdraws funds that were transferred on or after January 18, 1996 into the Modified TSA Contract from another tax sheltered annuity contract qualified under Section 403(b) of the Code and issued by an insurance company other than the Company.

• Annual administrative charge. The annual administrative charge is waived; therefore, all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

Because you are purchasing an annuity contract as a Tax Sheltered Annuity (TSA), you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)

• Loans. Loans will be available under the Modified TSA Contract when the TSA plan is subject to the Employee Retirement Income Security Act of 1974 (ERISA). Only one outstanding loan will be permitted at any time. There is a minimum loan amount of $1,000 and a maximum loan amount which varies depending on the participant's account value but may never exceed $50,000. For more complete details and rules on Loans, see "Loans from qualified plans and TSAs" under "Tax information" in the prospectus.

#### FOR USE ONLY IN THE STATE OF MARYLAND
#95801

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026, to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Series 200 Employer-Sponsored Retirement Plans** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers its EQUI-VEST<sup>®</sup> Series 200 EDC contracts modified with riders 2002EDC-WC-MI and PF 10,962, as applicable, (the ''Modified EDC Agreement'') only to participants in the EDC plan for Wayne County, Michigan. The contract is no longer available for new participants. This Supplement describes the material differences between the Modified EDC Agreement and the EQUI-VEST<sup>®</sup> Series 200 EDC contracts described in the prospectus.

1. Exceptions to the withdrawal charge. In ''Charges and expenses'' under the section titled, ''For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts,'' in ''Withdrawal charge for series 100 and 200 contracts,'' the following exceptions are added:

• the Participant retires pursuant to terms of the Plan; or

• the Participant separates from service; or

• the Participant elects a hardship withdrawal that qualifies as an unforeseeable emergency as defined under the Internal Revenue Code and approved by the Plan; or

• we receive proof satisfactory to us that the Participant's life expectancy is six months or less (such proof must include, but is not limited to, certification by a licensed physician); or

• the Participant has qualified to receive Social Security disability benefits as certified by the Social Security Administration or is totally disabled. Total disability is the Participant's incapacity, resulting from injury or disease, to engage in any occupation for remuneration or profit. Such total disability must be certified as having been continuous for a period of at least six months prior to notice of claim and the Participant must continue to be deemed totally disabled.

Written notice of claim must be given to us during the Participant's lifetime and during the period of total disability prior to each withdrawal. Along with the Notice of Claim, the Participant must submit acceptable proof of disability. Such proof of disability must be either (a) evidence of Social Security disability determination or (b) a statement from an independent U.S. licensed physician stating that the Participant meets the definition of total disability as stated above. Such certification must be resubmitted every 12 months. Failure to furnish proof of disability within the required time will not reduce any claim if it was not reasonably possible to do so, and, in no event, except in the absence of legal capacity, later than one year from the time proof is otherwise required.

The withdrawal charge will apply if the conditions, as described in the last two items above, existed at the time the contract was issued or if the condition began within the 12 month period following the issuance of the contract.

2. Annual administrative charge. The following is added to the fifth paragraph in the section, ''Annual administrative charge,'' under ''Charges under the contracts,'' in the prospectus:

For EDC contracts issued to participants in the Wayne County, Michigan, EDC plan, the annual administrative charge is waived if the account value is at least $15,000 at the end of the contract year.

Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see ''Tax information'' in the prospectus.)

#### FOR USE ONLY WITHIN WAYNE COUNTY, MICHIGAN EDC CONTRACTS
#42723

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026, to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Series 200 Employer-Sponsored Retirement Plans** 

**•** **EQUI-VEST** <sup>®</sup> **TSA and EDC contracts (Series 200)** 

#### Offered to Certain Public School Employees Within the State of Virginia
This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers its EQUI-VEST<sup>®</sup> Series 200 EDC and TSA contracts, modified as described below, (the "Modified EDC and TSA Agreement") only to certain participants in the EDC and TSA plans sponsored by a public education institution within the State of Virginia. The contract is no longer available for new participants. This Supplement describes material regarding the annual administrative charge for EDC and TSA contracts.

• Annual administrative charg e **.** The following is added to the fifth paragraph in the section, "Annual administrative charge," under "Charges under the contracts," in the Prospectus:

"For EDC and TSA contracts issued to certain public school participants within the State of Virginia, with EDC and TSA plans, the annual administrative charge is waived if the account value is at least $15,000 at the end of the contract year."

**Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)** 

**FOR USE ONLY WITH EDC AND TSA CONTRACTS IN THE STATE OF VIRGINIA**

#74007

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement Dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

**•** **For Employees of Employers Associated with Real Living Network** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers the Series 200 Trusteed Contracts, modified as described below (the "Modified Trusteed Contracts"), to employees of employers associated with Real Living Network, a real estate brokerage firm, on the basis described in the prospectus, except that the withdrawal charge applicable to the Modified Trusteed Contracts will be waived for all plan assets invested under such Contracts, except for any withdrawal of plan assets which were invested in the guaranteed interest option less than 120 days prior to such withdrawal. Except as modified above, the discussion under ''Withdrawal charge for series 100 and 200 contracts'' under "Charges and expenses" with respect to Trusteed Contracts is applicable to the Modified Trusteed Contracts.

The annual administrative charge is waived.

**Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)**

#86510

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

**•** **EQUI-VEST** <sup>®</sup> **TSA series 100 and 200 certificates and contracts (the "Modified Contracts") to the employees for the School District of Philadelphia in the State of Pennsylvania.** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by Equitable Financial Life Insurance Company of America and Equitable Financial Life Insurance Company (the "Company"). You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers the Modified Contracts described below to employees in the School District of Philadelphia 403(b) Plan in the State of Pennsylvania. This Supplement describes the material differences between the Modified Contracts and the EQUI-VEST<sup>®</sup> series 100 and 200 contracts described in the prospectus. The contract is no longer available for new participants. Material differences between the Modified Contracts and the TSA provisions described in the series 100 and 200 prospectus include the following:

A. Administrative charge. The annual administrative charge is waived; therefore, all references in the prospectus to "annual administrative charge" or "administrative charge" are deleted in their entirety.

B. Withdrawal charges. The following changes are made to reflect the changes in circumstances under which withdrawal charges are imposed:

1. The following information replaces the second paragraph under "Charges for Early Withdrawals" in "Important information you should consider about the contract" of the prospectus:

Waiver of withdrawal charge under certain circumstances and contracts. See "Charges and expenses" later in this prospectus.

2. In the section "Charges and expenses" of the prospectus, under "Withdrawal charge for series 100 and 200 contracts," "For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts," the following is added after the bullet under the heading "No withdrawal charge applies under a TSA or EDC (subject to state availability) contract if:"

For the Modified Contracts only

No withdrawal charge applies under TSA contracts if:

• The participant separates from service at any time;

• The participant has qualified to receive Social Security disability benefits as certified by the Social Security Administration or is totally disabled;

• The participant makes a withdrawal to satisfy minimum distribution requirements;

• The participant elects a withdrawal that qualifies as a hardship withdrawal under the Internal Revenue Code;

• We receive proof satisfactory to us (including certification by a licensed physician) that the participant's life expectancy is six months or less;

• The participant has been confined to a nursing home for more than 90 days (or such other period, as required in your state) as verified by a licensed physician. A nursing home for this purpose means one that is (a) approved by Medicare as a provider of skilled nursing care services, or (b) licensed as a skilled nursing home by the state or territory in which it is located (it must be within the United States, Puerto Rico, U.S. Virgin Islands, or Guam) and meets all of the following:

— its main function is to provide skilled, intermediate or custodial nursing care;

— it provides continuous room and board to three or more persons;

— it is supervised by a registered nurse or licensed practical nurse;

— it keeps daily medical records of each patient;

— it controls and records all medications dispensed;

— its primary service is other than to provide housing for residents; or

• The participant dies and a death benefit is payable to the beneficiary.

**For use with TSA certificates/contracts of the School District of Philadelphia Pennsylvania**

#939899

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**Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuities, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see "Tax information" in the prospectus.)**

#### 2

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026 to the May 1, 2026 prospectus for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

**•** **EQUI-VEST** <sup>®</sup> **TSA series 100 and 200 certificates and contracts and EDC series 200 contracts (the ''Modified Contracts'') for the Charlotte-Mecklenberg Public Schools, North Carolina.** 

This Supplement modifies certain information in the above-referenced prospectus, supplements to prospectus and statement of additional information (together the "prospectus") offered by the Company. You should read this Supplement in conjunction with your prospectus and retain it for future reference. This Supplement incorporates the prospectus by reference. Unless otherwise indicated, all other information included in your prospectus remains unchanged. The terms we use in this Supplement have the same meaning as in your prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service center referenced in your prospectus.

The Company offers the Modified Contracts described below to participants in the TSA and EDC Plans for Charlotte-Mecklenberg Public Schools, North Carolina. This contract is no longer available for new participants. This Supplement describes the material differences between the Modified Contracts and the EQUI-VEST<sup>®</sup> series 100 and 200 contracts described in the prospectus. Material differences between the Modified Contracts and the TSA and EDC provisions described in the series 100 and 200 prospectus include the following:

A. Administrative charge. The annual administrative charge is waived; therefore, all references in the prospectus to ''annual administrative charge'' or ''administrative charge'' are deleted in their entirety.

B. Withdrawal charges. The following changes are made to reflect the changes in circumstances under which withdrawal charges are imposed:

1. The following information replaces the second paragraph under "Charges for Early Withdrawals" in "Important information you should consider about the contract" section of the prospectus:

Waiver of withdrawal charge under certain circumstances and contracts. See ''Charges and expenses'' in this prospectus.

2. In the section ''Charges and expenses'' of the prospectus, under ''Withdrawal charge for series 100 and 200 contracts,''''For SEP, SARSEP, TSA, EDC and Annuitant-Owned HR-10 contracts,'' the fifth paragraph and bulleted statement that follow that paragraph are replaced with the following:

No withdrawal charge applies under TSA or EDC contracts if:

• The annuitant separates from service at any time;

• The annuitant has qualified to receive Social Security disability benefits as certified by the Social Security Administration or is totally disabled;

• The annuitant retires from employment;

• The annuitant makes a withdrawal to satisfy minimum distribution requirements; or

• The annuitant elects a withdrawal that qualifies as a hardship withdrawal (or for EDC, an unforeseeable emergency withdrawal) under the Internal Revenue Code.

**Because you are purchasing an annuity contract to fund a qualified employer sponsored retirement arrangement, you should be aware that such annuitities do not provide tax deferral benefits beyond those already provided by the Internal Revenue Code. Before purchasing one of these annuitites, you should consider whether its features and benefits beyond tax deferral meet your needs and goals. You may also want to consider the relative features, benefits and costs of these annuities with any other investment that you may use in connection with your retirement plan or arrangement. (For more information, see ''Tax information'' in the prospectus.)** 

**For use with TSA and EDC certificates/contracts of the Charlotte-Mecklenberg Public Schools North Carolina**

#939914

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

#### Supplement dated May 1, 2026 to the Prospectus dated May 1, 2026 for EQUI-VEST Employer-Sponsored Retirement Plans:
&nbsp;&nbsp;&nbsp;&nbsp;**•** **Series 100** 

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

&nbsp;&nbsp;&nbsp;&nbsp;**•** **Series 200** 

This Supplement adds information related to an exchange offer and modifies certain related information in the above-referenced current prospectus and statement of additional information you received and in any supplements to that prospectus and statement of additional information (collectively, the "Prospectus"). You should read this Supplement in conjunction with the Prospectus and retain it for future reference. Unless otherwise indicated, all other information included in the Prospectus remains unchanged. The terms and section headings we use in this Supplement have the same meaning as in the Prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service group referenced in your Prospectus or call (866) 638-0550.

#### EXCHANGE OFFER
This Supplement describes an Exchange Offer we are making to you in connection with your variable annuity contract. This Supplement contains important information that you should know before accepting this Exchange Offer.

#### NO ACTION IS REQUIRED ON YOUR PART
**You are not required to accept this Exchange Offer or take any action under your Existing Contract. If you do not accept this Exchange Offer, your Existing Contract will continue unchanged.** 

In certain Employer-sponsored plans, your Employer or Plan may unilaterally accept this Exchange Offer. You can contact your financial professional for additional information.

You should carefully read this Supplement in conjunction with your Prospectus before making your decision regarding this Exchange Offer. If you have any questions about this Exchange Offer, contact your financial professional or call us directly at (866) 638-0550.

#### Why am I receiving this offer?
Your Employer or Plan has decided to make available to you a defined contribution investment platform (the "Program"), which is designed to provide participants ("Participants") a selection of investment options, including certain mutual fund options and a fixed annuity contract option (each a "Program Investment Option" and collectively the "Program Investment Options"). In the future, we expect to expand the investment options available under the Program. Please note that certain Program Investment Options may be offered, advised or subadvised by Equitable Financial Life Insurance Company (the "Company") or one or more of our affiliates.

Because the Program is available to you and you are no longer able to contribute to your EQUI-VEST contract or certificate (each an "Existing Contract" and collectively the "Existing Contracts"), we will permit you to exchange some or all of your Existing Contract for one or more affiliated mutual funds that are also Program Investment Options (each an "Affiliated Mutual Fund" and collectively the "Affiliated Mutual Funds") and/or one or more unaffiliated mutual funds that are also Program Investment Options (each an "Unaffiliated Mutual Fund" and collectively the "Unaffiliated Mutual Funds") without imposing withdrawal charges (the "Exchange Offer"), although a market value adjustment may apply. This Exchange Offer also includes, if applicable, any subsequent exchanges under the Program of shares of an Affiliated Mutual Fund or Unaffiliated Mutual Fund for an Existing Contract or a New Contract (described below) and any future exchanges under the Program.

You should carefully read this Supplement and your Prospectus and the prospectuses for each Affiliated Mutual Fund and each Unaffiliated Mutual Fund (each a "Mutual Fund" and collectively the "Mutual Funds") before making your decision regarding this Exchange Offer. This Exchange Offer allows you to exchange some or all of the account value in your Existing Contract for one or more Mutual Fund without paying withdrawal charges, although a market value adjustment may apply. **You should only exchange some or all of the account value in your Existing Contract if you have determined you no longer need or want some or all of the Guaranteed Benefits (described below) provided by your Existing Contract. The Mutual Funds do not offer any of these Guaranteed Benefits. If you accept this Exchange Offer your Guaranteed Benefits will terminate or be reduced and they cannot be reinstated.**

#### What is this offer? How does this offer work?
You can exchange some or all of your Existing Contract without incurring withdrawal charges for one or more Mutual Fund, although a market value adjustment may apply. The minimum amount that may be exchanged pursuant to this Exchange Offer is $20. If you are considering investing in one or more Mutual Fund you should contact your financial professional, who will be

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able to explain the details of the Mutual Funds and provide you with the proper forms and applications necessary to complete the transaction. Mutual Funds can only be purchased through a broker-dealer and this Exchange Offer is not available through all broker-dealer firms.

Under this Exchange Offer, the full or partial exchange of your Existing Contract will not trigger any applicable withdrawal charge under your Existing Contract. In addition, since the Mutual Funds do not have withdrawal charges, any account value from your Existing Contract transferred into the Mutual Funds would not be subject to any withdrawal charge under the Mutual Funds (but would be subject to all other charges and fees under each applicable Mutual Fund). **However, any exchange of account value from a fixed maturity option under an Existing Contract will be subject to a market value adjustment which could decrease the amount to be exchanged or the amount remaining in the fixed maturity option, perhaps significantly.**

Your Existing Contract has certain benefits that are not offered under any Mutual Fund (the "Guaranteed Benefits"):

• a standard death benefit;

• the ability to annuitize at guaranteed annuitization rates and receive guaranteed income for life;

• a guaranteed interest option (investment option that pays interest at guaranteed rates);

• fixed maturity options (investment option that pays interest over a 1-10 year period); and

• the Investment Simplifier (fixed dollar option and interest sweep).

You should carefully consider whether an exchange is appropriate for you by comparing the Guaranteed Benefits provided by your Existing Contract to the benefits and features provided by each Mutual Fund. **The Mutual Funds do not provide any guaranteed benefits and if you accept this Exchange Offer your Guaranteed Benefits will be terminated or reduced, perhaps significantly.**

You should also compare the fees and charges of your Existing Contract to the fees and charges of the Mutual Funds (mutual fund annual operating expenses include management fees, distribution and/or service (12b-1) fees and other expenses). You will also pay a recordkeeping fee on assets invested in Mutual Funds. There are no front-end or back-end sales charges for the Mutual Funds. For a copy of the prospectus for a Mutual Fund, please contact your financial professional or call (866) 638-0550. Please also see "*How can I evaluate this offer?*" and "*Appendix I*".

When your Employer or Plan made the Program available to you it also decided how ongoing contributions may be allocated. That decision determined the terms under which you can exchange some or all of the account value in your Existing Contract into one or more Mutual Fund. Accordingly your Employer or Plan does not currently permit ongoing contributions to the Existing Contracts, then you can elect to exchange some or all of the account value in your Existing Contract into one or more Mutual Fund. Employer or Plan restrictions may prevent you from accepting this Exchange Offer. Amounts invested in one or more Mutual Fund may be subject to more stringent withdrawal requirements. For more information, please see *"Tax Information"* in the Prospectus and *"What are the tax implications of accepting the offer?"* below.

We reserve the right to terminate or materially amend this Exchange Offer with respect to any or all Existing Contracts, as well as, any or all Mutual Funds with notice at least 60 days prior to the date of termination or the effective date of the amendment, subject to the following limited exceptions. First, no such notice would be required if, under extraordinary circumstances, there is a suspension in the redemption of the Existing Contract under Section 22(e) of the 1940 Act or the rules thereunder. Second, no such notice would be required if the Mutual Fund temporarily delays or ceases the sale of the security because it is unable to invest amounts effectively in accordance with applicable investment objectives, policies and restrictions.

#### Can I subsequently exchange back into my Existing Contract or a New Contract?
Since your Existing Contract and the New Contract (discussed below) are not currently Plan investment options accepting contributions, you cannot transfer from Mutual Funds back into your Existing Contract or a New Contract. If, at some point in the future, Existing Contracts (or New Contracts as applicable) are Plan investment options accepting contributions, we also reserve the right to disallow all exchanges from the Mutual Funds into Existing Contracts or New Contracts, as well as, the right to reject individual Participant's requests to exchange some or all of their value in the Mutual Funds back into their Existing Contract or a New Contract without rejecting other Participant's requests or all Participant's requests. **Please Note: Even if you exchange back into your Existing Contract or a New Contract, you may not receive the same level of Guaranteed Benefits as you originally had under your Existing Contract.** Please see "How can I evaluate this offer?" and "Appendix I".

If permitted by your Employer or Plan at some future date, you may also be able to exchange some or all of the value in your Mutual Funds back into your Existing Contract or, if your Existing Contract no longer exists (because you fully exchanged it for one or more Mutual Fund or subsequently surrendered it), into a new contract. The new contract would be a newly issued version of your terminated Existing Contract if it is available for new sales (the "New Contract"). For a copy of the prospectus for

#### 2

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the New Contract, please contact your financial professional or call (866) 638-0550. Please Note: A New Contract is only applicable if your Existing Contract no longer exists, and you will be required to complete the necessary application, order form or other documentation before the New Contract can be issued and the exchange from the Mutual Funds completed. Amounts invested in one or more Mutual Fund may be subject to more stringent withdrawal requirements which will be permanent even if you transfer back into your Existing Contract or a New Contract. For more information, please see *"Tax Information"* in the Prospectus and *"What are the tax implications of accepting the offer?"* below.

If you exchange back into your Existing Contract or a New Contract (which is not currently permitted), a new withdrawal charge period will attach to that exchanged amount. However, no withdrawal charge will be applied to subsequent exchanges back to Mutual Funds pursuant to this Exchange Offer, although a market value adjustment may apply. **You should only exchange shares of Mutual Funds for an Existing Contract or New Contract (which is not currently permitted) if you have determined that you want some or all of Guaranteed Benefits provided by the Existing Contract or New Contract and you understand all of the fees and expenses that you would be paying under that contract.**

#### How can I evaluate this offer?
You must decide between: (1) keeping your Existing Contract; or (2) fully or partially exchanging your Existing Contract without any applicable withdrawal charges (although a market value adjustment may apply) for one or more Mutual Fund.

**If you do not accept our offer**, your Existing Contract and all of the Guaranteed Benefits would continue unchanged, and any applicable charges would continue to be deducted from your account value.

**If you elect to fully exchange your Existing Contract for one or more Mutual Fund:**

• Your Existing Contract and its Guaranteed Benefits would terminate.

• Your account value would transfer without incurring any applicable withdrawal charges, although we will deduct a pro rata portion of the Annual Administrative Charge if your Existing Contract's account value is less than the applicable threshold specified in your Existing Contract calculated from the date of the most recent participant date anniversary to the date of the exchange.

• We will impose a market value adjustment on any account value exchanged from a fixed maturity option under an Existing Contract, which could significantly decrease the amount to be exchanged, particularly if there is a long time remaining until the fixed maturity option's maturity date.

• In the future, you would not have the option to receive the lifetime income at guaranteed annuity rates.

• Your beneficiaries would not receive the standard death benefit which could be greater than your account value provided by your Existing Contract.

**If you partially exchange your Existing Contract for one or more Mutual Fund:**

• Your account value will be reduced by the amount of the exchange.

• We will impose a market value adjustment on any account value exchanged from a fixed maturity option under an Existing Contract, which could significantly decrease the fixed maturity amount, particularly if there is a long time remaining until the fixed maturity option's maturity date.

• The account value that can be used for annuity payments under the Existing Contract's annuity payment options will also be reduced.

You should compare your Existing Contract's Guaranteed Benefits with the Mutual Fund's benefits and features. See "*Appendix I*". Under a Mutual Fund the death benefit is equal to your Mutual Fund account value, which could be more or less than your contributions, including the amount exchanged from your Existing Contract. In addition, you will not be able to annuitize your Mutual Funds and receive guaranteed lifetime income.

When you purchased your Existing Contract, you made the decision that some or all of the Guaranteed Benefits were important to you based on your personal circumstances at that time. When considering this Exchange Offer, you should consider whether you no longer need or want some or all of the Guaranteed Benefits provided by your Existing Contract, given your personal circumstances today and your future needs because, if you accept our Exchange Offer, you will be giving up or significantly reducing your Guaranteed Benefits. You should consider your specific circumstances, including your specific account values, death benefit value, and the following factors:

• How long you intend to keep your Existing Contract.

• Whether it is important for you to leave your Existing Contract's death benefit to your beneficiaries.

• Whether your death benefit amount is greater than your account value.

#### 3

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• Whether, given your current state of health, you believe you are likely to provide a death benefit to your beneficiaries.

• Whether it is important for you to be able to receive guaranteed lifetime income.

• Whether the availability of a guaranteed interest option or fixed maturity options is important to you.

• Whether a market value adjustment would apply.

You should assess your own situation to decide whether to accept the Exchange Offer. Once terminated, your Guaranteed Benefits based on the values in your Existing Contract cannot be reinstated. In considering the factors above, and any other factors you believe relevant, you may wish to consult with your named beneficiaries, and your financial professional and other advisors. We cannot provide investment advice to you, including how to weigh any relevant factors for your particular situation. We cannot provide any advice regarding future account value, including whether investment options under your Existing Contract will experience market gains or losses. In addition to all the things you and your financial professional and advisors consider, please also consider the following questions:

1. Do you still need 100% of the guaranteed death benefit? If you do, then the offer is most likely not appropriate for you. If, on the other hand, your circumstances have changed and 100% of the guaranteed death benefit is not important, then you may want to consider the offer and decide if one or more Mutual Fund is appropriate for you.

2. Do you still need to invest in a guaranteed interest option at a guaranteed rate at least equal to your Existing Contract's guaranteed minimum annual rate? If you do, then the offer is most likely not appropriate for you. If, on the other hand, your circumstances have changed and a guaranteed interest option at a guaranteed rate at least equal to your Existing Contract's guaranteed minimum annual rate is not important, then you may want to consider the offer and decide if one or more Mutual Fund is appropriate for you.

Also, if your Employer or Plan allows contributions into Existing Contracts (or New Contracts when applicable) in the future and we allow you to exchange from Mutual Funds back into your Existing Contract or a New Contract, you likely will not receive the same level of Guaranteed Benefits and a new withdrawal charge period will start. There is no guarantee that your Employer or Plan will allow contributions into Existing Contracts or New Contracts in the future.

• When you fully exchange your Existing Contract for one or more Mutual Fund, you lose the value of your existing Guaranteed Benefits which may be greater than the amount exchanged. If you later are allowed to exchange out of your Mutual Funds into a New Contract, you establish guaranteed benefits in the New Contract equal to the amount exchanged from the Mutual Funds which may be less. For example, assume your death benefit amount ($100,000) was greater than your account value ($90,000) when you fully exchanged your Existing Contract into three Mutual Funds. A year later your Employer reopens Existing Contracts as a Plan investment option and you decide to exchange the value in your Mutual Funds ($96,000) into a New Contract. Your new death benefit amount in the New Contract ($96,000) is equal the amount you exchange into the New Contract not the original death benefit amount which was higher.

• When you partially exchange your Existing Contract for one or more Mutual Fund, the value of your remaining Guaranteed Benefits are reduced on a pro rata basis (as discussed above). If you later are allowed to exchange the same amount from your Mutual Funds back into your Existing Contract, the value of your Guaranteed Benefits may be lower. For example, assume your death benefit amount ($100,000) was greater than your account value ($90,000) when you exchanged $45,000 into three Mutual Funds. Your Existing Contract's death benefit amount immediately after the partial exchange would be $50,000 (the account value was reduced by 50% and therefore the death benefit was reduced by 50%). A year later your Existing Contract's account value is $49,000 and its death benefit is still equal to $50,000. If your Employer reopens Existing Contracts as a Plan investment option and you then exchange the value in your Mutual Funds ($48,000) back into your Existing Contract, your Existing Contract's death benefit amount immediately after the exchange will be $98,000 ($50,000 + $48,000), which is lower than the original death benefit amount even though the account value of your Existing Contract and the value of the Mutual Funds both increased before the exchange back into your Existing Contract.

**Please remember, the Mutual Funds do no provide any guaranteed benefits. If you exchange 100% of your account value under your Existing Contract for one or more Mutual Fund, your Existing Contract will terminate, and you will lose your Guaranteed Benefits. If you exchange only a portion of your account value, the amount exchanged will reduce the account value of your Existing Contract on a dollar-for-dollar basis and will generally reduce the value of your death benefit, on a pro rata basis which could be greater than the dollar amount exchanged. You will also be subject to all the fees and charges under each applicable Mutual Fund.** 

#### 4

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#### How do I accept this offer?
To accept this Exchange Offer, you must (1) be enrolled in the Program (please contact your financial professional for more information on how to enroll in the Program) and (2) complete the applicable exchange form. Please complete, sign and date the exchange form and return it to us at the following address:

Equitable EQUI-VEST<sup>®</sup> Processing Office

P.O. Box 1430

Charlotte, NC 28201-1430

We will not process your acceptance of the offer until all applicable requirements are satisfied. Transactions requested but not completed due to your failure to provide sufficient information, or for any other reason beyond our control, will not be eligible for the offer.

**Good order.** The Exchange Offer is not available on (1) any day that you are not enrolled in the Program and (2) on a nonbusiness day (including a non-Segment Business Day if account value is being exchanged out of a Segment). We will not consider your acceptance of the offer to be in good order if we receive it on such a day or if it is missing any necessary information. If the Exchange Offer is received in good order before the market closes on a business day, then (1) for exchanges into Affiliated Mutual Funds, the exchange out of the Existing Contract and the purchase of shares of each Affiliated Mutual Fund will occur at the price calculated as of market close on that business day and (2) for exchanges into Unaffiliated Mutual Funds, the exchange out of the Existing Contract will occur at the price calculated as of market close on that business day but the purchase of shares of each Unaffiliated Mutual Fund will occur at the price calculated as of the market close on the business day that the purchase order is received by the Unaffiliated Mutual Fund, which is generally one to three business days later. This means that if you exchange into both an Affiliated Mutual Fund and an Unaffiliated Mutual Fund, your purchases will not occur on the same business day. If we receive your acceptance on a non-business day and it is otherwise complete, the exchange out of your Existing Contract will be processed on the next business day and the purchase of Mutual Fund shares will occur as set forth above.

#### What are the tax implications of accepting the offer?
We view exchanges from the Existing Contracts in whole or in part to one or more Mutual Fund as a "contract exchange within the same plan," as described in "Direct transfer contributions" in your Prospectus and therefore, accepting this Exchange Offer will generally not be viewed as a taxable distribution to you. However, for 403(b) plans, amounts exchanged into one or more Mutual Fund, including earnings, may be subject to more stringent withdrawal restrictions (e.g., employer and after tax contributions cannot be withdrawn before the participant has a severance from employment, becomes disabled or attains age 59<sup>1</sup>⁄<sub>2</sub>). If you later exchange some or all of those amounts in your Mutual Funds back into your Existing Contract or a New Contract, such withdrawal restrictions will remain with respect to those amounts. For more information, please see "Tax Information" in your Prospectus. You should discuss with your tax advisor whether it makes sense for you to accept the offer.

#### More information about this offer.
Although we do not directly compensate your financial professional based on your acceptance of this Exchange Offer, your financial professional may receive payments of varying amounts that may provide an incentive in recommending whether or not you should accept this Exchange Offer. For example, if you exchange some or all of your Existing Contract for a Mutual Fund, your financial professional may receive compensation upon completion of that exchange. You should contact your financial professional for information about the compensation he or she receives. For additional information about compensation paid to your financial professional, see "Distribution of the contracts" in "More information" in your Prospectus.

Please note that your Existing Contract and any New Contract, if applicable, may each be a Program Investment Option. For ease of discussion regarding this Exchange Offer, this Supplement separates your Existing Contract and any New Contract from the Program Investment Options.

All exchanges are subject to our policies and procedures concerning frequent or disruptive transfer activity.

The Exchange Offer may vary for certain contracts, certificates, and in certain states and may not be available for all contracts or certificates, in all states, at all times or through all financial intermediaries. All material variations are described in this Supplement. We may suspend, modify, or terminate this Exchange Offer at any time with notice, as described in this Supplement. In the future, we may make new, additional or modified offers in connection with these Existing Contracts or certain benefits thereunder with different terms that may be more or less favorable than the terms described herein.

#### 5

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#### APPENDIX I
The following chart provides a brief summary comparison of some of the important features of your Existing Contract and the Mutual Funds and between the Mutual Funds and a New Contract. You should not rely solely on this chart in examining the differences between your Existing Contract and the Mutual Funds and between the Mutual Funds and a New Contract. There may be other differences important for you to consider prior to purchasing a Mutual Fund or a New Contract. You should read your Prospectus and other information related to your Existing Contract and the prospectus for each Mutual Fund you are interested in and the prospectus for a New Contract prior to requesting any exchange. If you would like a prospectus for a Mutual Fund or a New Contract, contact your financial professional or call (866) 638-0550. Please note, this chart does not create or modify any existing rights or Guaranteed Benefits, all of which are only established by your Existing Contract. Your Employer or Plan does not currently allow contributions into Existing Contracts or New Contracts, and there is no guarantee that they will do so in the future.

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| | | | |
|:---|:---|:---|:---|
|  | **Series 100** | **Series 200** | **AFFILIATED MUTUAL FUNDS** |
| &nbsp;&nbsp;&nbsp; AnnualAdministrative Charge<sup>1</sup> | $30 | $30 | $0 |
| &nbsp;&nbsp;&nbsp;Separate Account Expenses | 1.34%-1.49% | 1.34%-1.49% | 0 |
| &nbsp;&nbsp;&nbsp;Variable Investment Option Fees | 0.54%-3.04% | 0.54%-3.04% | 0 |
| &nbsp;&nbsp;&nbsp;Record Keeping Fee | 0 | 0 | 0.15%-1.60% |
| &nbsp;&nbsp;&nbsp;Mutual Fund Annual Operating Expenses | 0 | 0 | 0.00%-1.75%<sup>2</sup> |
| &nbsp;&nbsp;&nbsp; MaximumWithdrawal Charge | 6% | 6% | 0% |
| &nbsp;&nbsp;&nbsp; LivingBenefit (charge) | No | No | No |
| &nbsp;&nbsp;&nbsp; VariableInvestment Options | approximately 86 (various classes) | approximately 86 (various classes) | 0 |
| &nbsp;&nbsp;&nbsp; DeathBenefit | The greater of: (i) your account value (without adjustment for any otherwise applicable negative market value adjustment) and less any outstanding loan balance and accrued interest as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect payment; and (ii) your total contributions, adjusted for withdrawals and any withdrawal charges and any taxes that may apply, less any outstanding loan balance and accrued interest. | The greater of: (i) your account value (without adjustment for any otherwise applicable negative market value adjustment) and less any outstanding loan balance and accrued interest as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect payment; and (ii) your total contributions, adjusted for withdrawals and any withdrawal charges and any taxes that may apply, less any outstanding loan balance and accrued interest. | Account Value |
| &nbsp;&nbsp;&nbsp;Guaranteed Interest Option (guaranteed minimum annual rate)<sup>3</sup> | Yes | Yes | No |
| &nbsp;&nbsp;&nbsp; FixedMaturity Options<sup>4</sup> | Yes | Yes | No |
| &nbsp;&nbsp;&nbsp; StructuredInvestment Option<sup>5</sup> | Yes | Yes | No |
| &nbsp;&nbsp;&nbsp; LifetimePayout Option | Yes | Yes | No |
| &nbsp;&nbsp;&nbsp; AdditionalFeatures | Investment Simplifier | Investment Simplifier | Managed account service |

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| | |
|:---|:---|
| 1 | Or 2% of account value if less.  |

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2 Your Plan will designate the Mutual Funds which are available to you as Mutual Fund Program Investment Options. The high and low Mutual Fund Annual Operating Expenses will vary based on the Mutual Fund Program Investment Options available to you.

3 The guaranteed interest option is part of our general account and pays interest at guaranteed rates that are reset periodically.

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| | |
|:---|:---|
| 4 | The fixed maturity option is part of our general account and pays interest at a fixed rate for the duration of the option (generally between 1 – 10 years). A positive or negative market value adjustment applies if amounts are withdrawn before maturity.  |

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5 The Structured Investment Option is an index-linked investment option.

#939968

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Equitable Financial Life Insurance Company of America

Equitable Financial Life Insurance Company

**Supplement dated May 1, 2026 to the Prospectus dated May 1, 2026 for EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans:** 

**•** **EQUI-VEST** <sup>®</sup> **Vantage<sup>SM</sup>** 

This Supplement adds information related to an exchange offer and modifies certain related information in the above-referenced current prospectus and statement of additional information you received and in any supplements to that prospectus and statement of additional information (collectively, the "Prospectus"). You should read this Supplement in conjunction with the Prospectus and retain it for future reference. Unless otherwise indicated, all other information included in the Prospectus remains unchanged. The terms and section headings we use in this Supplement have the same meaning as in the Prospectus. We will send you another copy of any prospectus or supplement without charge upon request. Please contact the customer service group referenced in your Prospectus or call (866) 638-0550.

#### EXCHANGE OFFER
This Supplement describes an Exchange Offer we are making to you in connection with your variable annuity contract. This Supplement contains important information that you should know before accepting this Exchange Offer.

#### NO ACTION IS REQUIRED ON YOUR PART
**You are not required to accept this Exchange Offer or take any action under your Existing Contract. If you do not accept this Exchange Offer, your Existing Contract will continue unchanged.** 

In certain Employer-sponsored plans, your Employer or Plan may unilaterally accept this Exchange Offer. You can contact your financial professional for additional information.

You should carefully read this Supplement in conjunction with your Prospectus before making your decision regarding this Exchange Offer. If you have any questions about this Exchange Offer, contact your financial professional or call us directly at (866) 638-0550.

#### Why am I receiving this offer?
Your Employer or Plan has decided to make available to you a defined contribution investment platform (the "Program"), which is designed to provide participants ("Participants") a selection of investment options, including certain mutual fund options and a fixed annuity contract option (each a "Program Investment Option" and collectively the "Program Investment Options"). In the future, we expect to expand the investment options available under the Program. Please note that certain Program Investment Options may be offered, advised or subadvised by Equitable Financial Life Insurance Company (the "Company") or one or more of our affiliates.

Because the Program is available to you and you are no longer able to contribute to your EQUI-VEST contract or certificate (each an "Existing Contract" and collectively the "Existing Contracts"), we will permit you to exchange some or all of your Existing Contract for one or more affiliated mutual funds that are also Program Investment Options (each an "Affiliated Mutual Fund" and collectively the "Affiliated Mutual Funds") and/or one or more unaffiliated mutual funds that are also Program Investment Options (each an "Unaffiliated Mutual Fund" and collectively the "Unaffiliated Mutual Funds") without imposing withdrawal charges (the "Exchange Offer"), although a market value adjustment may apply. This Exchange Offer also includes, if applicable, any subsequent exchanges under the Program of shares of an Affiliated Mutual Fund or Unaffilitated Mutual Fund for an Existing Contract or a New Contract (described below) and any future exchanges under the Program.

You should carefully read this Supplement and your Prospectus and the prospectuses for each Affiliated Mutual Fund and each Unaffiliated Mutual Fund (each a "Mutual Fund" and collectively the "Mutual Funds") before making your decision regarding this Exchange Offer. This Exchange Offer allows you to exchange some or all of the account value in your Existing Contract for one or more Mutual Fund without paying withdrawal charges, although a market value adjustment may apply. **You should only exchange some or all of the account value in your Existing Contract if you have determined you no longer need or want some or all of the Guaranteed Benefits (described below) provided by your Existing Contract. The Mutual Funds do not offer any of these Guaranteed Benefits. If you accept this Exchange Offer your Guaranteed Benefits will terminate or be reduced and they cannot be reinstated.**

#### What is this offer? How does this offer work?
You can exchange some or all of your Existing Contract without incurring withdrawal charges for one or more Mutual Fund, although a market value adjustment may apply. The minimum amount that may be exchanged pursuant to this Exchange Offer is $20. If you are considering investing in one or more Mutual Fund you should contact your financial professional, who will be

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able to explain the details of the Mutual Funds and provide you with the proper forms and applications necessary to complete the transaction. Mutual Funds can only be purchased through a broker-dealer and this Exchange Offer is not available through all broker-dealer firms.

Under this Exchange Offer, the full or partial exchange of your Existing Contract will not trigger any applicable withdrawal charge under your Existing Contract. In addition, since the Mutual Funds do not have withdrawal charges, any account value from your Existing Contract transferred into the Mutual Funds would not be subject to any withdrawal charge under the Mutual Funds (but would be subject to all other charges and fees under each applicable Mutual Fund). **However, any exchange of account value from a fixed maturity option under an Existing Contract will be subject to a market value adjustment which could decrease the amount to be exchanged or the amount remaining in the fixed maturity option, perhaps significantly.**

Your Existing Contract has certain benefits that are not offered under any Mutual Fund (the "Guaranteed Benefits"):

• a standard death benefit;

• the ability to annuitize at guaranteed annuitization rates and receive guaranteed income for life;

• a guaranteed interest option (investment option that pays interest at guaranteed rates);

• fixed maturity options (investment option that pays interest over a 1-10 year period);

• a structured investment option (NJ ACTS only) (investment option that may credit interest based, in part, on the performance of an external index);

• the optional enhanced death benefit; and

• the Investment Simplifier (fixed dollar option and interest sweep).

You should carefully consider whether an exchange is appropriate for you by comparing the Guaranteed Benefits provided by your Existing Contract to the benefits and features provided by each Mutual Fund. **The Mutual Funds do not provide any guaranteed benefits and if you accept this Exchange Offer your Guaranteed Benefits will be terminated or reduced, perhaps significantly.**

You should also compare the fees and charges of your Existing Contract to the fees and charges of the Mutual Funds (mutual fund annual operating expenses include management fees, distribution and/or service (12b-1) fees and other expenses). You will also pay a recordkeeping fee on assets invested in Mutual Funds. There are no front-end or back-end sales charges for the Mutual Funds. For a copy of the prospectus for a Mutual Fund, please contact your financial professional or call (866) 638-0550. Please also see "How can I evaluate this offer?" and "Appendix I".

When your Employer or Plan made the Program available to you it also decided how ongoing contributions may be allocated. That decision determined the terms under which you can exchange some or all of the account value in your Existing Contract into one or more Mutual Fund. Accordingly your Employer or Plan does not currently permit ongoing contributions to the Existing Contracts, you can elect to exchange some or all of the account value in your Existing Contract into one or more Mutual Fund. Employer or Plan restrictions may prevent you from accepting this Exchange Offer. Amounts invested in one or more Mutual Fund may be subject to more stringent withdrawal requirements. For more information, please see "Tax Information" in the Prospectus and "What are the tax implications of accepting the offer?" below.

We reserve the right to terminate or materially amend this Exchange Offer with respect to any or all Existing Contracts, as well as, any or all Mutual Funds with notice at least 60 days prior to the date of termination or the effective date of the amendment, subject to the following limited exceptions. First, no such notice would be required if, under extraordinary circumstances, there is a suspension in the redemption of the Existing Contract under Section 22(e) of the 1940 Act or the rules thereunder. Second, no such notice would be required if the Mutual Fund temporarily delays or ceases the sale of the security because it is unable to invest amounts effectively in accordance with applicable investment objectives, policies and restrictions.

#### Can I subsequently exchange back into my Existing Contract or a New Contract?
Since your Existing Contract and the New Contract (discussed below) are not currently Plan investment options accepting contributions, you cannot transfer from Mutual Funds back into your Existing Contract or a New Contract. If, at some point in the future, Existing Contracts (or New Contracts as applicable) are Plan investment options accepting contributions, we also reserve the right to disallow all exchanges from the Mutual Funds into Existing Contracts or New Contracts, as well as, the right to reject individual Participant's requests to exchange some or all of their value in the Mutual Funds back into their Existing Contract or a New Contract without rejecting other Participant's requests or all Participant's requests. **Please Note: Even if you exchange back into your Existing Contract or a New Contract, you may not receive the same level of Guaranteed Benefits as you originally had under your Existing Contract.** Please see "How can I evaluate this offer?" and "Appendix I".

If permitted by your Employer or Plan at some future date, you may be able to exchange some or all of the value in your Mutual Funds back into your Existing Contract or, if your Existing Contract no longer exists (because you fully exchanged it for one or

#### 2

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more Mutual Fund or subsequently surrendered it), into a new contract. The new contract would be a newly issued version of your terminated Existing Contract if it is available for new sales (the "New Contract"). For a copy of the prospectus for the New Contract, please contact your financial professional or call (866) 638-0550. Please Note: A New Contract is only applicable if your Existing Contract no longer exists, and you will be required to complete the necessary application, order form or other documentation before the New Contract can be issued and the exchange from the Mutual Funds completed. Amounts invested in one or more Mutual Fund may be subject to more stringent withdrawal requirements which will be permanent even if you transfer back into your Existing Contract or a New Contract. For more information, please see "Tax Information" in the Prospectus and "What are the tax implications of accepting the offer?" below.

If you exchange back into your Existing Contract or a New Contract (which is not currently permitted), a new withdrawal charge period will attach to that exchanged amount. However, no withdrawal charge will be applied to subsequent exchanges back to Mutual Funds pursuant to this Exchange Offer, although a market value adjustment may apply. **You should only exchange shares of Mutual Funds for an Existing Contract or New Contract (which is not currently permitted) if you have determined that you want some or all of Guaranteed Benefits provided by the Existing Contract or New Contract and you understand all of the fees and expenses that you would be paying under that contract.**

#### How can I evaluate this offer?
You must decide between: (1) keeping your Existing Contract; or (2) fully or partially exchanging your Existing Contract without any applicable withdrawal charges (although a market value adjustment may apply) for one or more Mutual Fund.

**If you do not accept our offer**, your Existing Contract and all of the Guaranteed Benefits would continue unchanged, and any applicable charges would continue to be deducted from your account value.

#### If you elect to fully exchange your Existing Contract for one or more Mutual Fund:
• Your Existing Contract and its Guaranteed Benefits would terminate.

• Your account value would transfer without incurring any applicable withdrawal charges, although we will deduct a pro rata portion of the Annual Administrative Charge if your Existing Contract's account value is less than the applicable threshold specified in your Existing Contract calculated from the date of the most recent participant date anniversary to the date of the exchange.

• We will impose a market value adjustment on any account value exchanged from a fixed maturity option under an Existing Contract, which could significantly decrease the amount to be exchanged, particularly if there is a long time remaining until the fixed maturity option's maturity date.

• If account value is exchanged from the structured investment option prior to maturity the segment interim value calculation could result in a significant decrease in the amount to be exchanged (NJ ACTS only).

• In the future, you would not have the option to receive the lifetime income at guaranteed annuity rates.

• Your beneficiaries would not receive the standard death benefit which could be greater than your account value provided by your Existing Contract.

• Your beneficiaries would not receive the enhanced death benefit amount under your Existing Contract if you elected the enhanced death benefit.

#### If you partially exchange your Existing Contract for one or more Mutual Fund:
• Your account value will be reduced by the amount of the exchange.

• We will impose a market value adjustment on any account value exchanged from a fixed maturity option under an Existing Contract, which could significantly decrease the fixed maturity amount, particularly if there is a long time remaining until the fixed maturity option's maturity date.

• If account value is exchanged from the structured investment option prior to maturity each Segment Investment will be reduced, possibly significantly (NJ ACTS only).

• The account value that can be used for annuity payments under the Existing Contract's annuity payment options will also be reduced.

You should compare your Existing Contract's Guaranteed Benefits with the Mutual Fund's benefits and features. See "*Appendix I*". Under a Mutual Fund the death benefit is equal to your Mutual Fund account value, which could be more or less than your contributions, including the amount exchanged from your Existing Contract. In addition, you will not be able to annuitize your Mutual Funds and receive guaranteed lifetime income.

#### 3

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When you purchased your Existing Contract, you made the decision that some or all of the Guaranteed Benefits were important to you based on your personal circumstances at that time. When considering this Exchange Offer, you should consider whether you no longer need or want some or all of the Guaranteed Benefits provided by your Existing Contract, given your personal circumstances today and your future needs because, if you accept our Exchange Offer, you will be giving up or significantly reducing your Guaranteed Benefits. You should consider your specific circumstances, including your specific account values, death benefit value, and the following factors:

• How long you intend to keep your Existing Contract.

• Whether it is important for you to leave your Existing Contract's death benefit to your beneficiaries.

• Whether your death benefit amount is greater than your account value.

• Whether, given your current state of health, you believe you are likely to provide a death benefit to your beneficiaries.

• Whether it is important for you to be able to receive guaranteed lifetime income.

• Whether the availability of a guaranteed interest option, fixed maturity options or structured investment option (NJ ACTS only) is important to you.

• Whether a market value adjustment would apply.

• Whether amounts would be exchanged out of the structured investment option prior to Segment maturity (NJ ACTS only).

You should assess your own situation to decide whether to accept the Exchange Offer. Once terminated, your Guaranteed Benefits based on the values in your Existing Contract cannot be reinstated. In considering the factors above, and any other factors you believe relevant, you may wish to consult with your named beneficiaries, and your financial professional and other advisors. We cannot provide investment advice to you, including how to weigh any relevant factors for your particular situation. We cannot provide any advice regarding future account value, including whether investment options under your Existing Contract will experience market gains or losses. In addition to all the things you and your financial professional and advisors consider, please also consider the following questions:

1. Do you still need 100% of the guaranteed death benefit? If you do, then the offer is most likely not appropriate for you. If, on the other hand, your circumstances have changed and 100% of the guaranteed death benefit is not important, then you may want to consider the offer and decide if one or more Mutual Fund is appropriate for you.

2. Do you still need to invest in a guaranteed interest option at a guaranteed rate at least equal to your Existing Contract's guaranteed minimum annual rate? If you do, then the offer is most likely not appropriate for you. If, on the other hand, your circumstances have changed and a guaranteed interest option at a guaranteed rate at least equal to your Existing Contract's guaranteed minimum annual rate is not important, then you may want to consider the offer and decide if one or more Mutual Fund is appropriate for you.

Also, if your Employer or Plan allows contributions into Existing Contracts (or New Contracts when applicable) in the future and we allow you to exchange from Mutual Funds back into your Existing Contract or a New Contract, you likely will not receive the same level of Guaranteed Benefits and a new withdrawal charge period will start. There is no guarantee that your Employer or Plan will allow contributions into Existing Contracts or New Contracts in the future.

• When you fully exchange your Existing Contract for one or more Mutual Fund, you lose the value of your existing Guaranteed Benefits which may be greater than the amount exchanged. If you later are allowed to exchange out of your Mutual Funds into a New Contract, you establish guaranteed benefits in the New Contract equal to the amount exchanged from the Mutual Funds which may be less. For example, assume your standard death benefit amount ($100,000) was greater than your account value ($90,000) when you fully exchanged your Existing Contract into three Mutual Funds. A year later your Employer reopens Existing Contracts as a Plan investment option and you decide to exchange the value in your Mutual Funds ($96,000) into a New Contract. Your new death benefit amount in the New Contract ($96,000) is equal the amount you exchange into the New Contract not the original death benefit amount which was higher.

• When you partially exchange your Existing Contract for one or more Mutual Fund, the value of your remaining Guaranteed Benefits are reduced on a pro rata basis (as discussed above). If you later are allowed to exchange the same amount from your Mutual Funds back into your Existing Contract, the value of your Guaranteed Benefits may be lower. For example, assume your standard death benefit amount ($100,000) was greater than your account value ($90,000) when you exchanged $45,000 into three Mutual Funds. Your Existing Contract's death benefit amount immediately after the partial exchange would be $50,000 (the account value was reduced by 50% and therefore the death benefit was reduced by 50%). A year later your Existing Contract's account value is $49,000 and its death benefit is still equal to $50,000. If your Employer reopens Existing Contracts as a Plan investment option and you then exchange the value in your Mutual Funds ($48,000) back into your Existing Contract, your Existing Contract's death benefit amount immediately after the exchange will be $98,000 ($50,000 + $48,000), which is lower than the original death benefit amount even though the account value of your Existing Contract and the value of the Mutual Funds both increased before the exchange back into your Existing Contract.

#### 4

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**Please remember, the Mutual Funds do no provide any guaranteed benefits. If you exchange 100% of your account value under your Existing Contract for one or more Mutual Fund, your Existing Contract will terminate, and you will lose your Guaranteed Benefits. If you exchange only a portion of your account value, the amount exchanged will reduce the account value of your Existing Contract on a dollar-for-dollar basis and will generally reduce the value of your death benefit, on a pro rata basis which could be greater than the dollar amount exchanged. You will also be subject to all the fees and charges under each applicable Mutual Fund.**

#### How do I accept this offer?
To accept this Exchange Offer, you must (1) be enrolled in the Program (please contact your financial professional for more information on how to enroll in the Program) and (2) complete the applicable exchange form. Please complete, sign and date the exchange form and return it to us at the following address:

Equitable EQUI-VEST<sup>®</sup> Processing Office

P.O. Box 1430

Charlotte, NC 28201-1430

We will not process your acceptance of the offer until all applicable requirements are satisfied. Transactions requested but not completed due to your failure to provide sufficient information, or for any other reason beyond our control, will not be eligible for the offer.

**Good order.** The Exchange Offer is not available on (1) any day that you are not enrolled in the Program and (2) on a nonbusiness day (including a non-Segment Business Day if account value is being exchanged out of a Segment). We will not consider your acceptance of the offer to be in good order if we receive it on such a day or if it is missing any necessary information. If the Exchange Offer is received in good order before the market closes on a business day, then (1) for exchanges into Affiliated Mutual Funds, the exchange out of the Existing Contract and the purchase of shares of each Affiliated Mutual Fund will occur at the price calculated as of market close on that business day and (2) for exchanges into Unaffiliated Mutual Funds, the exchange out of the Existing Contract will occur at the price calculated as of market close on that business day but the purchase of shares of each Unaffiliated Mutual Fund will occur at the price calculated as of the market close on the business day that the purchase order is received by the Unaffiliated Mutual Fund, which is generally one to three business days later. This means that if you exchange into both an Affiliated Mutual Fund and an Unaffiliated Mutual Fund, your purchases will not occur on the same business day. If we receive your acceptance on a non-business day and it is otherwise complete, the exchange out of your Existing Contract will be processed on the next business day and the purchase of Mutual Fund shares will occur as set forth above.

#### What are the tax implications of accepting the offer?
We view exchanges from the Existing Contracts in whole or in part to one or more Mutual Fund as a "contract exchange within the same plan" as described in "Direct transfer contributions" in your Prospectus and therefore, accepting this Exchange Offer will generally not be viewed as a taxable distribution to you. However, for 403(b) plans, amounts exchanged into one or more Mutual Fund, including earnings, may be subject to more stringent withdrawal restrictions (e.g., employer and after tax contributions cannot be withdrawn before the participant has a severance from employment, becomes disabled or attains age 59<sup>1</sup>⁄<sub>2</sub>). If you later exchange some or all of those amounts in your Mutual Funds back into your Existing Contract or a New Contract, such withdrawal restrictions will remain with respect to those amounts. For more information, please see "Tax Information" in your Prospectus. You should discuss with your tax advisor whether it makes sense for you to accept the offer.

#### More information about this offer.
Although we do not directly compensate your financial professional based on your acceptance of this Exchange Offer, your financial professional may receive payments of varying amounts that may provide an incentive in recommending whether or not you should accept this Exchange Offer. For example, if you exchange some or all of your Existing Contract for a Mutual Fund, your financial professional may receive compensation upon completion of that exchange. You should contact your financial professional for information about the compensation he or she receives. For additional information about compensation paid to your financial professional, see "Distribution of the contracts" in "More information" in your Prospectus.

Please note that your Existing Contract and any New Contract, if applicable, may each be a Program Investment Option. For ease of discussion regarding this Exchange Offer, this Supplement separates your Existing Contract and any New Contract from the Program Investment Options.

All exchanges are subject to our policies and procedures concerning frequent or disruptive transfer activity.

The Exchange Offer may vary for certain contracts, certificates, and in certain states and may not be available for all contracts or certificates, in all states, at all times or through all financial intermediaries. All material variations are described in this Supplement. We may suspend, modify, or terminate this Exchange Offer at any time with notice, as described in this Supplement. In the future, we may make new, additional or modified offers in connection with these Existing Contracts or certain benefits thereunder with different terms that may be more or less favorable than the terms described herein.

#### 5

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#### APPENDIX I
The following chart provides a brief summary comparison of some of the important features of your Existing Contract and the Mutual Funds and between the Mutual Funds and a New Contract. You should not rely solely on this chart in examining the differences between your Existing Contract and the Mutual Funds and between the Mutual Funds and a New Contract. There may be other differences important for you to consider prior to purchasing a Mutual Fund or a New Contract. You should read your Prospectus and other information related to your Existing Contract and the prospectus for each Mutual Fund you are interested in and the prospectus for a New Contract prior to requesting any exchange. If you would like a prospectus for a Mutual Fund or a New Contract, contact your financial professional or call (866) 638-0550. Please note, this chart does not create or modify any existing rights or Guaranteed Benefits, all of which are only established by your Existing Contract. Your Employer or Plan does not currently allow contributions into Existing Contracts or New Contracts, and there is no guarantee that they will do so in the future.

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| | | |
|:---|:---|:---|
|  | **Vantage<sup>SM</sup>** | **MUTUAL FUNDS** |
| &nbsp;&nbsp;&nbsp;Annual Administrative Charge<sup>1</sup> | $0 | $0 |
| &nbsp;&nbsp;&nbsp;Separate Account Expenses | 0.50%-0.90% | 0% |
| &nbsp;&nbsp;&nbsp;Variable Investment Option Fees | 0.54%-3.04% | 0% |
| &nbsp;&nbsp;&nbsp;Record Keeping Fee | 0% | 0.15%-1.60% |
| &nbsp;&nbsp;&nbsp;Mutual Fund Annual Operating Expenses | 0% | 0.00%-1.75%<sup>2</sup> |
| &nbsp;&nbsp;&nbsp;Maximum Withdrawal Charge | 0%-6% | 0% |
| &nbsp;&nbsp;&nbsp;Living Benefit (charge) | No | No |
| &nbsp;&nbsp;&nbsp;Variable Investment Options | approximately 86 | 0 |
| &nbsp;&nbsp;&nbsp;Death Benefit | The greater of: (i) your account value, less any outstanding loan balance and accrued interest as of the date we receive satisfactory proof of death, any required instructions, information and forms necessary to effect payment; and (ii) your total contributions, adjusted for withdrawals and any withdrawal charges and any taxes that may apply, less any outstanding loan balance (in certain newer contracts there is no outstanding loan balance) and accrued interest. | Account Value |
| &nbsp;&nbsp;&nbsp;Enhanced Death Benefit | The greater of: (a) your account value (without any negative market value adjustment that would otherwise apply) as of the date we receive satisfactory proof of your death, any required instructions for the method of payment, information and forms necessary to effect payment (less any outstanding loan and accrued loan interest); and (b) the enhanced death benefit as of the date of your death. On the participation date, your enhanced death benefit equals your initial contribution. Then, on each third participation date anniversary until you are age 85, we will determine your enhanced death benefit by comparing your current enhanced death benefit to your account value. If your account value is higher than your enhanced death benefit, we will increase your enhanced death benefit to equal your account value. On the other hand, if your account value on any third participation date anniversary is less than your enhanced death benefit, we will not adjust your enhanced death benefit either up or down. | No |

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| | | |
|:---|:---|:---|
|  | **Vantage<sup>SM</sup>** | **MUTUAL FUNDS** |
| &nbsp;&nbsp;&nbsp;Guaranteed Interest Option (guaranteed minimum annual rate)<sup>3</sup> | Yes | No |
| &nbsp;&nbsp;&nbsp;Fixed Maturity Options<sup>4</sup> | Yes | No |
| &nbsp;&nbsp;&nbsp;Structured Investment Option<sup>5</sup> | Yes (NJ ACTS only) | No |
| &nbsp;&nbsp;&nbsp;Lifetime Payout Option | Yes | No |
| &nbsp;&nbsp;&nbsp;Additional Features | Investment Simplifier | Managed account service |

---

---

| | |
|:---|:---|
| 1 | Or 2% of account value if less.  |

---

2 Your Plan will designate the Mutual Funds which are available to you as Mutual Fund Program Investment Options. The high and low Mutual Fund Annual Operating Expenses will vary based on the Mutual Fund Program Investment Options available to you.

3 The guaranteed interest option is part of our general account and pays interest at guaranteed rates that are reset periodically.

---

| | |
|:---|:---|
| 4 | The fixed maturity option is part of our general account and pays interest at a fixed rate for the duration of the option (generally between 1 — 10 years). A positive or negative market value adjustment applies if amounts are withdrawn before maturity.  |

---

5 The Structured Investment Option is an index-linked investment option.

#939996

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**EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans** 

**EQUI-VEST**<sup>®</sup> **(Series 100-500)** 

**EQUI-VEST**<sup>®</sup> **(Series 201)** 

**EQUI-VEST**<sup>®</sup> **Express<sup>SM</sup> (Series 700)** 

**EQUI-VEST**<sup>®</sup> **Express<sup>SM</sup> (Series 701)** 

#### Equitable Financial Life Insurance Company of America

#### Issued through: Variable Account AA

#### Statement of Additional Information

#### May 1, 2026
**EQUI-VEST**<sup>®</sup> **(Series 800)** 

**EQUI-VEST**<sup>®</sup> **(Series 801)** 

**EQUI-VEST**<sup>®</sup> **Strategies (Series 900)** 

**EQUI-VEST**<sup>®</sup> **Strategies (Series 901)** 

**EQUI-VEST**<sup>®</sup> **GWBL Rollover Annuity** 

This Statement of Additional Information ("SAI") is not a prospectus. It should be read in conjunction with the related prospectus for your EQUI-VEST<sup>®</sup> product dated May 1, 2026. That prospectus provides detailed information concerning the contracts/certificates and the variable investment options, and/or the fixed maturity options that fund the contracts/certificates. Each variable investment option is a subaccount of the Company's Variable Account AA. Definitions of special terms used in the SAI are found in the prospectus.

A copy of the prospectus is available free of charge by writing our Processing Office (P.O. Box 1430, Charlotte, NC 28201- 1430), by calling toll free, (800) 628-6673, or by contacting your financial professional.

#### The Company
Equitable America is an Arizona stock life insurance corporation organized in 1969 with its main administrative office located at 8501 IBM Drive, Suite 150-GR, Charlotte, NC 28262-4333. We are an indirect wholly owned subsidiary of Equitable Holdings, Inc.

#### Calculation of annuity payments
Variable Immediate Annuities are described in a separate prospectus that may be available from your financial professional. Before you select a Variable Immediate Payout option, you should read the prospectus which contains important information you should know.

The calculation of monthly annuity payments under a contract /certificate takes into account the number of annuity units of each variable investment option credited under a contract/certificate, their respective annuity unit values, and a net investment factor. The annuity unit values used may vary, although the method of calculating annuity unit values set forth below remains the same. Annuity unit values will also vary by variable investment option.

For each valuation period, the adjusted net investment factor is equal to the net investment factor for the variable

investment option reduced for each day in the valuation period by:

&nbsp;&nbsp;&nbsp;&nbsp;• .00013366 of the net investment factor for a certificate with an assumed base rate of net investment return of 5% a year; or

&nbsp;&nbsp;&nbsp;&nbsp;• .00009425 of the net investment factor for a certificate with an assumed base rate of net investment return of 3<sub></sub><sup>1</sup>⁄<sub>2</sub>%.

Because of this adjustment, the annuity unit value rises and falls depending on whether the actual rate of net investment return (after charges) is higher or lower than the assumed base rate.

The assumed base rate will be 5%, except in states where that rate is not permitted. Annuity payments based upon an assumed base rate of 3<sub></sub><sup>1</sup>⁄<sub>2</sub>% will at first be smaller than those based upon a 5% assumed base rate. Payments based upon a 3<sub></sub><sup>1</sup>⁄<sub>2</sub>% rate, however, will rise more rapidly when unit values are rising, and payments will fall more slowly when unit values are falling than those based upon a 5% rate.

The amounts of variable annuity payments are determined as follows:

Payments normally start on the business day specified on your election form or on such other future date as specified therein. The first three monthly payments are the same. The initial payment will be calculated using the basis guaranteed in the applicable contract/certificate or our current basis, whichever would provide the higher initial benefit.

The first three payments depend on the assumed base rate of net investment return and the form of annuity chosen (and any fixed period). If the annuity involves a life contingency, the risk class and the age of the annuitants will affect payments.

Payments after the first three will vary according to the investment performance of the variable investment option(s) selected to fund the variable payments. After that, each monthly payment will be calculated by multiplying the number of annuity units credited by the average annuity unit

EV EFLOA

#### #866875

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value for the selected fund for the second calendar month immediately preceding the due date of the payment. The number of units is calculated by dividing the first monthly payment by the annuity unit value for the valuation period which includes the due date of the first monthly payment. The average annuity unit value is the average of the annuity unit values for the valuation periods ending in that month.

#### Illustration of Calculation of Annuity Payments
To show how we determine variable annuity payments, assume that the account value on a retirement date is enough to fund an annuity with a monthly payment of $100 and that the annuity unit value of the selected variable investment option for the valuation period that includes the due date of the first annuity payment is $3.74. The number of annuity units credited under the certificate would be 26.74 (100 divided by 3.74 = 26.74). Based on a hypothetical average annuity unit value of $3.56 in October, the annuity payment due in December would be $95.19 (the number of units (26.74) times $3.56).

#### Contract Adjustment - Segment Interim Value
**(Applicable only to EQUI-VEST**<sup>®</sup> **Employer-Sponsored Retirement Plans (Series 100 and Series 200 (TSA and EDC contracts only)), EQUI-VEST**<sup>®</sup>**(Series 201), EQUI-VEST**<sup>®</sup>**Strategies (Series 900), and EQUI-VEST**<sup>®</sup>**Strategies (Series 901) contracts)** 

We calculate the Segment Interim Value for each Segment on each business day that falls between the Segment Start Date and Segment Maturity Date. The calculation is a formula designed to measure the fair value of your Segment Investment on the particular interim date and is based on the downside protection provided by the Segment Buffer, the limit on participation in investment gain provided by the Performance Cap Rate, and an adjustment for the effect of a withdrawal or loan prior to the Segment Maturity Date. The formula we use, in part, derives the fair value of hypothetical investments in fixed instruments and derivatives. These values provide us with protection from the risk that we will have to pay out account value related to a Segment prior to the Segment Maturity Date. The hypothetical put option provides us with a market value of the potential loss at Segment maturity, and the hypothetical call options provide us with a market value of the potential gain at Segment maturity. This formula provides a treatment for an early distribution that is designed to be consistent with how distributions at the end of a Segment are treated. We are not required to hold such investments in relation to Segments and may or may not choose to do so. You are not affected by the performance of any of our investments (or lack thereof) relating to Segments. The formula also includes an adjustment relating to the Cap Calculation Factor. This is a positive adjustment of the percentage of the estimated expenses corresponding to the portion of the Segment Duration that has not elapsed. This section sets forth the actual calculation formula, as well as detailed descriptions of the components and specific inputs of the calculation. You should note that even if a corresponding

Index has experienced growth, the calculation of your Segment Interim Value may result in an amount lower than your Segment Investment. We have included examples of calculations of Segment Interim Values under various hypothetical situations at the end of this section.

#### Calculation Formula
For contracts issued on or after June 24, 2024 subject to state and other necessary approvals (see "Performance Cap Rate limiting factor" below for a table showing which contracts still use a Performance Cap Rate limiting factor), the Segment Interim Value calculation will no longer use a Performance Cap Rate limiting factor and, therefore, the Segment Interim Value is equal to the sum of the following three components: (1) Fair Value of hypothetical Fixed Instruments; plus (2) Fair Value of hypothetical Derivatives; plus (3) Cap Calculation Factor.

For all other contracts, the Segment Interim Value is equal to the lesser of (A) or (B), where:

&nbsp;&nbsp;&nbsp;&nbsp;(A) equals the sum of the following three components:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Fair Value of hypothetical Fixed Instruments; plus

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Fair Value of hypothetical Derivatives; plus

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Cap Calculation Factor.

&nbsp;&nbsp;&nbsp;&nbsp;(B) equals the Segment Investment (or the most recent Annual Lock Anniversary Starting Amount for an Annual Lock Segment) multiplied by (1 + the Performance Cap Rate limiting factor).

#### Components and Specific Inputs of the Calculation
Fair Value of Hypothetical Fixed Instruments. The Segment Interim Value formula includes an element designed to compensate us for the fact that when we have to pay out account value related to a Segment before the Segment Maturity Date, we forgo the opportunity to earn interest on the Segment Investment from the date of withdrawal or surrender until the Segment Maturity Date. We accomplish this estimate by calculating the present value of the Segment Investment using risk-free swap interest rate widely used in financial markets.

The Fair Value of Hypothetical Fixed Instruments in a Segment is currently based on the swap rate associated with the Segment's remaining time to maturity. Swap rates are the risk-free interest rates widely used in derivative markets. There is no standard quote for swap rates. However, because of their high liquidity and popularity, swap rate quotes from different dealers generally fall within a close range, the differences among which are not meaningful. Swap rates can be obtained from inter-dealer systems or financial data vendors who have feeds from swap dealers. For example, "Bloomberg Composite" swap rates are the weighted average of swap rates provided by a number of dealers to Bloomberg. Individual dealers and brokers also publish swap rates of their own on Bloomberg or Reuters. We may, in the future, utilize exchange traded swaps that become available. These exchange traded swaps would have a standard quote associated with them.

#### 2

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The Fair Value of Hypothetical Fixed Instruments is defined as its present value, as expressed in the following formula:

(Segment Investment)/(1 + rate)<sup>(time to maturity)</sup>

The time to maturity is expressed as a fraction, in which the numerator is the number of days remaining in the Segment Duration and the denominator is the average number of days in each year of the Segment Duration for that Segment.

Fair Value of Hypothetical Derivatives. The Segment Interim Value formula includes an element designed to provide a market value of the potential gain or loss at Segment maturity, consistent with how distributions at the end of a Segment are treated. We accomplish this estimate by calculating the value of the downside protection that would be provided at maturity by the Segment Buffer as well as the upper limit that would be placed on gains at maturity by the Performance Cap Rate using hypothetical derivatives.

When valuing the hypothetical Derivatives as part of the Segment Interim Value calculation, we use inputs that are consistent with market prices that reflect the estimated cost of exiting the hypothetical Derivatives before Segment maturity. Different inputs that reflect a higher estimated cost of exiting the hypothetical Derivatives may be used for Segments in contracts that do not use a Performance Cap Rate limiting factor and, if they are, the fair value of hypothetical Derivatives will be lower than if lower estimated costs of exiting were used. This means that the Segment Interim Value will also be lower.

Our fair market value methodology, including the market standard model we use to calculate the fair value of the hypothetical Derivatives for each particular Segment, may result in a fair value that is higher or lower than the fair value other methodologies and models would produce. Our fair value may also be higher or lower than the actual market price of the identical derivatives. As a result, the Segment Interim Value you receive may be higher or lower than what other methodologies and models would produce. Please note that based on market conditions and other factors, including Segment Duration, the estimated cost of exiting hypothetical derivatives will likely vary between Segment Options, as well as, between individual Segments both with the same Segment Start Date and with different Segment Start Dates. We periodically reevaluate our estimated exit costs and our underlying estimated exit costs methodology based on a number of factors, including past experience, and may prospectively adjust the estimated cost of exiting hypothetical derivatives up or down.

The following types of hypothetical options are used to calculate the Fair Value of Hypothetical Derivatives at the time the Segment Interim Value is determined:

&nbsp;&nbsp;&nbsp;&nbsp;(A) *At-the-Money Call Option (strike price equals the index value at Segment inception)*. The potential for gain is estimated using the value of this hypothetical option.

&nbsp;&nbsp;&nbsp;&nbsp;(B) *Out-of-the-Money Call Option (strike price equals the index increased by the Performance Cap Rate)*. The potential for gain in excess of the Performance Cap Rate is estimated using the value of this hypothetical option.

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

&nbsp;&nbsp;&nbsp;&nbsp;(C) *Out-of-the-Money Put Option (strike price equals the index decreased by the Segment Buffer)*. The risk of loss is estimated using the value of this hypothetical option.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **It is important to note that this put option value will almost always reduce the Segment Interim Value, even where the Index is higher at the time of the withdrawal than at the time of the original investment.** This is because the risk that the Index could have been lower at the end of a Segment is present to some extent whether or not the Index has increased at the earlier point in time that the Segment Interim Value is calculated.

For each Segment, we designate and value the hypothetical options, each of which is tied to the performance of the Index underlying the Segment in which you are invested.

The Fair Value of Derivatives is equal to (A) minus (B) minus (C), as defined above.

In addition to the inputs discussed above, the Fair Value of Hypothetical Derivatives is also affected by the time remaining until the Segment Maturity Date.

We determine the fair value of each of the applicable designated hypothetical options using a market standard model for valuing a European option on the Index, assuming a continuous dividend yield or net convenience value, with inputs that are consistent with market prices that reflect the estimated cost of exiting the hypothetical Derivatives prior to Segment maturity. If we did not take into account the estimated exit price, your Segment Interim Value would be greater. For Segments in contracts without a Performance Cap Rate limiting factor, we may use different inputs that reflect a higher estimated cost of exiting hypothetical Derivatives and, if we do, the fair value of hypothetical Derivatives will be lower for those Segments than if we didn't use a higher estimated cost of exiting.

In addition, the estimated fair value price used in the Segment Interim Value calculation may vary higher or lower from other estimated prices and from what the actual selling price of identical derivatives would be at any time during each Segment. If our estimated fair value price is lower than the price under other fair market estimates or for actual transactions, then your Segment Interim Value will be less than if we used those other prices when calculating your Segment Interim Value. Any variance between our estimated fair value price and other estimated or actual prices may be different from Segment Type to Segment Type and may also change from day to day.

Each hypothetical option has a notional value on the Segment Start Date equal to the Segment Investment on that date. The notional value is the price of the underlying Index at the inception of the Segment. In the event that a number of options, or a fractional number of options, are being valued, the notional value would be the number of hypothetical options multiplied by the price of the Index at inception.

#### 3

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We use the following model inputs:

&nbsp;&nbsp;&nbsp;&nbsp;(1) Implied Volatility of the Index — This input varies with (i) how much time remains until the Segment Maturity Date of the Segment, which is determined by using an expiration date for the designated option that corresponds to that time remaining and (ii) the relationship between the strike price of that option and the level of the Index at the time of the calculation.

This relationship is referred to as the "moneyness" of the option described above and is calculated as the ratio of current price to the strike price. Direct market data for these inputs for any given early distribution are generally not available, because options on the Index that actually trade in the market have specific maturity dates and moneyness values that are unlikely to correspond precisely to the Segment Maturity Date and moneyness of the designated option that we use for purposes of the calculation.

Accordingly, we use the following method to estimate the implied volatility of the Index. We use daily quotes of implied volatility from independent third parties using the model described above and based on the market prices for certain options. Specifically, implied volatility quotes are obtained for options with the closest maturities above and below the actual time remaining in the Segment at the time of the calculation and, for each maturity, for those options having the closest moneyness value above and below the actual moneyness of the designated option, given the level of the Index at the time of the calculation. In calculating the Segment Interim Value, we will derive a volatility input for your Segment's time to maturity and strike price by linearly interpolating between the implied volatility quotes that are based on the actual adjacent maturities and moneyness values described above, as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) We first determine the implied volatility of an option that has the same moneyness as the designated option but with the closest available time to maturity shorter than your Segment's remaining time to maturity. This volatility is derived by linearly interpolating between the implied volatilities of options having the times to the applicable maturity that are above and below the moneyness value of the hypothetical option.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) We then determine the implied volatility of an option that has the same moneyness as the designated option but with the closest available time to maturity longer than your Segment's remaining time to the applicable maturity. This volatility is derived by linearly interpolating between the implied volatilities of options having the times to maturity that are above and below the moneyness value of the designated option.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The volatility input for your Segment's time to maturity will then be determined by linearly

interpolating between the volatilities derived in steps (a) and (b).

&nbsp;&nbsp;&nbsp;&nbsp;(2) Swap Rate — We use key derivative swap rates obtained from information provided by independent third parties which are recognized financial reporting vendors. Swap rates are obtained for maturities adjacent to the actual time remaining in the Segment at the time of the early distribution. We use linear interpolation to derive the exact remaining duration rate needed as the input.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Index Dividend Yield — On a daily basis, we use the projected annual dividend yield across the entire Index obtained from information provided by independent third-party financial institutions. This value is a widely used assumption and is readily available from recognized financial reporting vendors.

Generally, a put option has an inverse relationship with its underlying Index, while a call option has a direct relationship. In addition to the inputs discussed above, the Fair Value of Derivatives is also affected by the time to the Segment Maturity Date.

Cap Calculation Factor. In setting the Performance Cap Rate, we take into account that we incur expenses in connection with a contract, including insurance and administrative expenses. In setting the Performance Rate Cap, we currently estimate annual expenses at approximately 1.80% of the Segment Investment. The Segment Interim Value formula includes the Cap Calculation Factor which is designed to reflect the fact that we will not incur those expenses for the entire duration of the Segment if you withdraw your investment prior to the Segment Maturity Date. Therefore, we provide a positive adjustment as part of the calculation of Segment Interim Value, which we call the Cap Calculation Factor. The Cap Calculation Factor is always positive and declines during the course of the Segment.

The Cap Calculation Factor represents a return of estimated expenses for the portion of the Segment Duration that has not elapsed. For example, if the estimated expenses for a one-year Segment are calculated by us to be $10, then at the end of 146 days (with 219 days remaining in the Segment), the Cap Calculation Factor would be $6, because $10 x 219/365 = $6. A Segment is not a variable investment option with an underlying portfolio, and therefore the percentages we use in setting the performance caps do not reflect a daily charge against assets held on your behalf in a separate account.

Performance Cap Rate limiting factor. For contracts issued on or after June 24, 2024, subject to state and other necessary approvals (see the table(s) below showing which contracts will no longer use a Performance Cap Rate limiting factor), the Segment Interim Value calculation will no longer use a Performance Cap Rate limiting factor. For contracts that do use a Performance Cap Rate limiting factor, the Segment Interim Value is never greater than the Segment Investment multiplied by (1 + the Performance Cap Rate

#### 4

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limiting factor). Generally, the Performance Cap Rate limiting factor is based on the portion of the Performance Cap Rate corresponding to the portion of the Segment Duration that has elapsed. This limitation is imposed to discourage owners from withdrawing from a Segment before the Segment Maturity Date where there may have been significant increases in the relevant Index early in the Segment Duration. Although the Performance Cap Rate limiting factor pro-rates the upside potential on amounts withdrawn early, there is no similar adjustment to pro-rate the downside protection. **This means, if you surrender or cancel your contract, die, or make a withdrawal from a Segment before the Segment Maturity Date, any upside performance will be limited to a percentage lower than**

**the Performance Cap Rate which may result in a lower Segment Interim Value and the Segment Buffer will not necessarily apply to the extent it would on the Segment Maturity Date.**

For contracts subject to a Performance Cap Rate limiting factor, prior to the Segment Maturity Date, your Segment Interim Value will be limited by the portion of the Performance Cap Rate corresponding to the portion of the Segment Duration that has elapsed. For example, if the Performance Cap Rate for a one-year Standard Segment is 10%, then at the end of 146 days, the pro rata share of the Performance Cap Rate would be 4%, because 10% x 146/365 = 4%; as a result, the Segment Interim Value at the end of the 146 days could not exceed 104% of the Segment Investment.

Performance Cap Rate limiting factor tables:

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| | |
|:---|:---|
| &nbsp;&nbsp; **Jurisdiction** | **For EQUI-VEST Series 201 contracts only, with issue dates on or after this date will not use a Performance Cap Rate limiting factor in the Segment Interim Value calculation** |
| Iowa, Nebraska | February 24, 2025 |
| <br> California, New Jersey, and Utah | November 25, 2024 |
| <br> Maryland, Wisconsin | September 23, 2024 |
| <br> Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Kansas, Kentucky, Louisiana, Maine, Massachusetts, Michigan, Mississippi, Montana, Nevada, New Hampshire, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Vermont, Virginia, Washington, West Virginia, and Wyoming | June 24, 2024 |

---

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

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Jurisdiction** | **For EQUI-VEST Series 900 and 901 contracts only, with issue dates on or after this date will not use a Performance Cap Rate limiting factor in the Segment Interim Value** |
| Montana | March 24, 2025 |
| <br> Nebraska\* | February 24, 2025 |
| <br> New Jersey | November 25, 2024 |
| <br> California, Illinois, Louisiana, Maryland, Ohio, and Virginia | August 19, 2024 |
| <br> Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Indiana, Iowa, Kansas, Kentucky, Maine, Massachusetts, Michigan, Mississippi, Nevada, New Hampshire, New Mexico, New York\*, North Carolina, North Dakota, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Washington\*, West Virginia, Wisconsin, and Wyoming | June 24, 2024 |

---

\*Series 900 not offered in Nebraska, New York or Washington.

#### 5

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#### Calculation Examples

#### Standard Segments

---

| | | |
|:---|:---|:---|
| **Item** | **5-Year Segment** | **5-Year Segment** |
|  Segment Duration (in months | 60 | 60 |
|  Valuation Date (Months since Segment Start Date | 9 | 57 |
|  Segment Investment | $1000 | $1000 |
|  Segment Buffer | -10% | -10% |
|  Performance Cap Rate | 32% | 32% |
|  Time to Maturity (in months) | 51 | 3 |
|  Total Amount Withdrawn from Contract<sup>(1)</sup>  | $100 | $100 |
|  Amount of withdrawal charge (this amount is included in "Total Amount Withdrawn from the Contract" shown above) | $0.08 | $0.08 |

---

#### Assuming the change in the Index Value is -10% (for example 100.00 to 90.00)

---

| | | |
|:---|:---|:---|
|  Fair Value of Hypothetical Fixed Instrument | $856.22 | $990.91 |
|  Fair Value of Hypothetical Derivatives | $14.56 | -$25.03 |
|  Cap Calculation Factor | $85.00 | $5.00 |
|  Sum of Above | $955.77 | $970.88 |
|  Segment Interim Value<sup>(2)</sup> | $955.77 | $970.88 |
|  Percent Withdrawn<sup>(3)</sup> | 10.46% | 10.30% |
|  New Segment Investment<sup>(4)</sup> | $895.37 | $897.00 |
|  New Segment Interim Value<sup>(5)</sup> | $855.77 | $870.88 |
|  Percentage Change in Contract Value | -14.42% | -12.91% |

---

(1) The total amount withdrawn includes any applicable withdrawal charge.

(2) Segment Interim Value immediately before withdrawal.

(3) Percent Withdrawn is equal to Amount Withdrawn divided by Segment Interim Value.

(4) New Segment Investment is equal to the original Segment Investment ($1,000) multiplied by (1 – Percent Withdrawal).

(5) New Segment Interim Value is equal to the calculated Segment Interim Value based on the new Segment Investment. It will also be equal to the Segment Interim Value multiplied by (1 – Percent Withdrawal).

The input values to the market standard model that have been utilized to generate the hypothetical examples above are as follows:

(1) Implied volatilities are assumed: 19.6% (At-the-Money Call), 16.2% (Out-of-the-Money Call), and 20.9% (Out-of-the-Money Put).

(2) Investment rate corresponding to remainder of Segment term is assumed 3.72% (9 months to maturity) and 3.72% (3 months to maturity).

(3) Swap rate corresponding to remainder of Segment term is 3.88% (9 months to maturity) and 4.7% (3 months to maturity).

(4) Index dividend yield is 0.51% annually.

#### 6

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#### Contract Adjustment - Market Value Adjustment
**(Applicable only to EQUI-VEST**<sup>®</sup> **Employer Sponsored Retirement Plans, EQUI-VEST**<sup>®</sup> **(Series 100-500), EQUI-VEST**<sup>®</sup> **(Series 700), EQUI-VEST**<sup>®</sup> **(Series 800), and EQUI-VEST**<sup>®</sup>**Strategies (Series 900) contracts)** 

If you make any withdrawals (including transfers, surrender or termination of your contract, or when we make deductions for charges) from a fixed maturity option before it matures we will make a market value adjustment, which will increase or decrease any fixed maturity amount you have in that fixed maturity option. The amount of the adjustment will depend on two factors:

(a) the difference between the rate to maturity that applies to the amount being withdrawn and the rate to maturity in effect at that time for new allocations to that same fixed maturity option, and

(b) the length of time remaining until the maturity date.

In general, if interest rates rise from the time that you originally allocate an amount to a fixed maturity option to the time that you take a withdrawal, the market value adjustment will be negative. Likewise, if interest rates drop at the end of that time, the market value adjustment will be positive. Also, the amount of the market value adjustment, either up or down, will be greater the longer the time remaining until the fixed maturity option's maturity date. Therefore, it is possible that the market value adjustment could greatly reduce your value in the fixed maturity options, particularly in the fixed maturity options with later maturity dates.

#### Calculation Examples
The example below shows how the market value adjustment would be determined and how it would be applied to a withdrawal, assuming that $100,000 was allocated to a fixed maturity option with a maturity date of June 15 (eight years later) at a hypothetical rate to maturity of 4.00% **(h)**, resulting in a maturity value of $136,886 on the maturity date. We further assume that a withdrawal of $50,000 is made four years later, on June 15.<sup>(a)</sup>

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| | | |
|:---|:---|:---|
|  | **Hypothetical assumed rate to maturity<sup>(j)</sup><br>on June 15 (4 years later)** | **Hypothetical assumed rate to maturity<sup>(j)</sup><br>on June 15 (4 years later)** |
|  | **2%** | **6%** |
|  **As of June 15 before withdrawal** |  |  |
| (1) market adjusted amount<sup>(b)</sup> | $126455 | $108409 |
| (2) fixed maturity amount<sup>(c)</sup> | $116998 | $116998 |
| (3) market value adjustment: (1) – (2) | $9457 | $(8589) |
|  **On June 15 after $50,000 withdrawal** |  |  |
| (4) portion of market value adjustment associated with the withdrawal: <br>(3) x [$50,000/(1)] | $3739 | $(3961) |
| (5) portion of fixed maturity associated with the withdrawal: <br>$50,000 – (4) | $46261 | $53961 |
| (6) market adjusted amount (1) – $50,000 | $76455 | $58409 |
| (7) fixed maturity amount: (2) – (5) | $70738 | $63037 |
| (8) maturity value<sup>(d)</sup> | $82762 | $73752 |

---

You should note that in this example, if a withdrawal is made when rates have increased from 4.00% to 6.00% (right column), a portion of a negative market value adjustment is realized. On the other hand, if a withdrawal is made when rates have decreased from 4.00% to 2.00% (left column), a portion of a positive market value adjustment is realized.

Notes:

(a) Number of days from the withdrawal date to the maturity date = D = 1,461

(b) Market adjusted amount is based on the following calculation:

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| | | | |
|:---|:---|:---|:---|
| Maturity value | = | $136886 | where j is either 2% or 6% |
| (1+j)<sup>(D/365)</sup> |  | (1+j)<sup>(1,461/365)</sup> |  |
| (c) Fixed maturity amount is based on the following calculation: | (c) Fixed maturity amount is based on the following calculation: | (c) Fixed maturity amount is based on the following calculation: | (c) Fixed maturity amount is based on the following calculation: |
| Maturity value | = | $136886 |  |
| (1+h)<sup>(D/365)</sup> |  | (1+0.04)<sup>(1,461/365)</sup> |  |
| (d) Maturity value is based on the following calculation: | (d) Maturity value is based on the following calculation: | (d) Maturity value is based on the following calculation: | (d) Maturity value is based on the following calculation: |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity amount x (1+h)<sup>(D/365)</sup> = ($70,738 or $63,037) x (1+0.04)<sup>(1,461/365)</sup> | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity amount x (1+h)<sup>(D/365)</sup> = ($70,738 or $63,037) x (1+0.04)<sup>(1,461/365)</sup> | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity amount x (1+h)<sup>(D/365)</sup> = ($70,738 or $63,037) x (1+0.04)<sup>(1,461/365)</sup> | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity amount x (1+h)<sup>(D/365)</sup> = ($70,738 or $63,037) x (1+0.04)<sup>(1,461/365)</sup> |

---

#### 7

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#### Custodian
The Company is the custodian for the shares of the Trusts owned by Variable Account AA.

#### Independent registered public accounting firm
The (i) financial statements of each of the variable investment options of Variable Account AA as of December 31, 2025 and for each of the periods indicated therein and the (ii) statutory financial statements and supplemental schedules of Equitable Financial Life Insurance Company of America as of December 31, 2025 and 2024 and for each of the three years in the period ended December 31, 2025 incorporated by reference to the filed [Form N-VPFS](http://www.sec.gov/Archives/edgar/data/1932768/000119312526149761/d30389dnvpfs.htm) (for Variable Account AA) and [Form N-VPFS](http://www.sec.gov/Archives/edgar/data/1932768/000119312526149022/d30389dnvpfs.htm) (for Equitable Financial Life Insurance Company of America) in this SAI have been so incorporated in reliance on the reports of PricewaterhouseCoopers LLP, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting.

PricewaterhouseCoopers LLP provides independent audit services and certain other non-audit services to Equitable Financial Life Insurance Company of America. PricewaterhouseCoopers LLP's address is 214 North Tryon Street, Suite 4200, Charlotte, North Carolina 28202.

#### Distribution of the contracts/certificates
Equitable Advisors distributes these contracts pursuant to a selling agreement between Equitable Advisors and the Company. For the years ended 2025, 2024 and 2023, Equitable Advisors was paid an administrative services fee of $0, $0 and $0, respectively. The Company paid Equitable Advisors, as the distributors of certain contracts, including these contracts, and as the principal underwriter of several Company separate accounts, including Variable Account AA, $561,058,243 in 2025, $431,685,051 in 2024 and $295,713,271\* in 2023. Of these amounts, Equitable Advisors retained $314,198,775, $218,683,849 and $134,463,331\* respectively.

Under a distribution agreement between Equitable Distributors, the Company and certain of the Company's separate accounts, including Variable Account AA, the Company paid Equitable Distributors, distribution fees of $485,669,599 in 2025, $400,080,340 in 2024 and $281,932,594\* in 2023 as the distributor of certain contracts, including these contracts, and as the principal underwriter of several Company separate accounts, including Variable Account AA. Of these amounts, for each of these three years, Equitable Distributors retained $0, $49,282 and $19,523\*, respectively.

\* Fees paid in 2023 do not include Variable Account AA.

#### Calculating unit values
Unit values are determined at the end of each "valuation period" for each of the variable investment options. A valuation period is each business day together with any consecutive preceding non-business day. The unit values for your EQUI-VEST<sup>®</sup> contract/certificate may vary. The method of calculating unit values is set forth below.

The unit value for a variable investment option for any valuation period is equal to the unit value for the preceding valuation period multiplied by the "net investment factor" for the variable investment option for that valuation period. The net investment factor is:

 ( <u>a</u> b) – c

where:

&nbsp;&nbsp;&nbsp;&nbsp;(a) is the value of the variable investment option's shares of the corresponding portfolio at the end of the valuation period before giving effect to any amounts allocated or withdrawn from the variable investment options for the valuation period. For this purpose, we use the share value reported to us by the applicable Trust. This share value is after deduction for investment advisory fees and direct expenses of such Trust.

&nbsp;&nbsp;&nbsp;&nbsp;(b) is the value of the variable investment option's shares of the corresponding portfolio at the end of the preceding valuation period (after any amounts allocated or withdrawn for that valuation period).

&nbsp;&nbsp;&nbsp;&nbsp;(c) is the daily Variable Account AA asset charge for the expenses of the contracts/certificates times the number of calendar days in the valuation period, plus any charge for taxes or amounts set aside as a reserve for taxes.

#### Financial statements
The financial statements and supplemental schedules of the Company incorporated herein should be considered only as bearing upon the ability of the Company to meet its obligations under the contracts/certificates.

#### 8

------

#### PART C

#### OTHER INFORMATION

#### ITEM 27. EXHIBITS
(a) Board of Directors Resolutions.

[Assistant Secretary's Certificate dated June 22, 2022, certifying the Resolutions of the Board of Trustees of Equitable Financial Life Insurance Company of America authorizing establishment of Variable Account AA, is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-266576) filed on August 5, 2022.](http://www.sec.gov/Archives/edgar/data/1932768/000119312522213531/d360890dex99a.htm)

(b) Custodian Agreements. Not applicable.

(c) Underwriting Contracts

1. [Wholesale Distribution Agreement dated April 1, 2005, by and between MONY Life Insurance Company of America and MONY Securities Corporation and AXA Distributors, LLC, is incorporated herein by reference to the registration statement on Form S-3 (File No. 333-177419) filed on October 20, 2011.](http://www.sec.gov/Archives/edgar/data/835357/000119312511276175/d236217dex991a.htm)

(a) [Form of the First Amendment dated as of October 1, 2013, to the Whole Distribution Agreement dated as of April 1, 2005, between MONY Life Insurance Company of America and AXA Distributors, LLC, incorporated herein by reference to the Registration Statement on Form S-1 (File No. 333-195491) filed on April 19, 2016.](http://www.sec.gov/Archives/edgar/data/835357/000119312516546594/d170948dex99ai.htm)

(b) [Second Amendment dated as of August 1, 2015, to the Wholesale Distributor Agreement dated as of April 1, 2005 between MONY Life Insurance Company of America and AXA Distributors, LLC, incorporated herein by reference to the Registration Statement on Form S-1 (File No. 333-195491) filed on April 19, 2016.](http://www.sec.gov/Archives/edgar/data/835357/000119312516546594/d170948dex99aii.htm)

2. [Broker-Dealer and General Agent Sales Agreement between Equitable Distributors, LLC and Broker-Dealer and General Agent, incorporated herein by reference to the Registration Statement on Form S-3 (File No. 333-265027) filed on January 30, 2024.](http://www.sec.gov/Archives/edgar/data/835357/000119312524018871/d625629dex991b.htm)

3. [Wholesale Broker-Dealer Supervisory and Sale Agreement between the Broker-Dealer and Equitable Distributors, LLC, incorporated herein by reference to the Registration Statement on Form S-3 (File No. 333-265027) filed on January 30, 2024.](http://www.sec.gov/Archives/edgar/data/835357/000119312524018871/d625629dex991c.htm)

4. [General Agent Sales Agreement dated June 6, 2005, by and between MONY Life Insurance Company of America and AXA Network, LLC. incorporated herein by reference to the registration statement on Form S-1 (File No. 333-180068) filed on March 13, 2012.](http://www.sec.gov/Archives/edgar/data/835357/000119312512111970/d310144dex991d.htm)

(a) [First Amendment dated as of August 1, 2006, to General Agent Sales Agreement by and between MONY Life Insurance Company of America and AXA Network incorporated herein by reference to the registration statement on Form N-6 (File No. 333-134304) filed on March 1, 2012.](http://www.sec.gov/Archives/edgar/data/763862/000119312512092348/d236199dex99c9.htm)

(b) [Second Amendment dated as of April 1, 2008, to General Agent Sales Agreement dated as of April 1, 2008, by and between MONY Life Insurance Company of America and AXA Network, LLC incorporated herein by reference to the Registration Statement on Form S-1 (File No. 333-180068) filed on March 13, 2012.](http://www.sec.gov/Archives/edgar/data/835357/000119312512111970/d310144dex991dii.htm)

------

(c) [Form of THIRD AMENDMENT to General Agent Sales Agreement dated as of October 1, 2013, by and between MONY LIFE INSURANCE COMPANY OF AMERICA and AXA NETWORK, LLC, incorporated herein by reference to the Registration Statement on Form S-1 (File No. 333-195491) filed on April 21, 2015.](http://www.sec.gov/Archives/edgar/data/835357/000119312515139891/d829961dex991diii.htm)

(d) [Fourth Amendment to General Agent Sales Agreement, dated as of October 1, 2014, by and between MONY LIFE INSURANCE COMPANY OF AMERICA ("MONY America") and AXA NETWORK, LLC and the additional affiliated entities of AXA Network, LLC, incorporated herein by reference to the Registration Statement on Form S-3 (File No. 333-236437) filed on March 14, 2022.](http://www.sec.gov/Archives/edgar/data/835357/000119312522074776/d260358dex9916diii.htm)

(e) [Fifth Amendment to General Agent Sales Agreement, dated as of June 1, 2015, by and between MONY LIFE INSURANCE COMPANY OF AMERICA ("MONY America") and AXA NETWORK, LLC and the additional affiliated entities of AXA Network, LLC, incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-207014) on December 23, 2015.](http://www.sec.gov/Archives/edgar/data/1585490/000119312515412386/d83707dex9926c4e.htm)

(f) [Sixth Amendment to General Agent Sales Agreement, dated as of August 1, 2015, by and between MONY Life Insurance Company of America ("MONY America"), an Arizona life insurance company, and AXA NETWORK, LLC, a Delaware limited liability company ("General Agent"), incorporated herein by reference to the Registration Statement on Form N-6 (File No. 333-191149) filed on April 19, 2019.](http://www.sec.gov/Archives/edgar/data/1585490/000119312519112220/d703354dex99264f.htm)

(g) [Seventh Amendment to the General Agent Sales Agreement, dated as of April 1, 2016, is by and between MONY Life Insurance Company of America ("MONY America"), an Arizona life insurance company, and AXA Network, LLC, a Delaware limited liability company ("General Agent"), incorporated herein by reference to the Registration Statement on Form N-6 (File No. 333-191149) filed on April 19, 2019.](http://www.sec.gov/Archives/edgar/data/1585490/000119312519112220/d703354dex99264g.htm)

(h) [Eighth Amendment to General Agent Sales Agreement, dated as of November 1, 2019, by and between MONY Life Insurance Company of America and AXA Network, LLC, incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-191149) filed on April 21, 2021.](http://www.sec.gov/Archives/edgar/data/1585490/000119312521124919/d120613dex994h.htm)

(i) [Ninth Amendment to General Agent Sales Agreement, dated as of October 1, 2020, by and between Equitable Financial Life Insurance Company of America and Equitable Network, LLC, incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-191149) filed on April 21, 2021.](http://www.sec.gov/Archives/edgar/data/1585490/000119312521124919/d120613dex994i.htm)

(j) [Tenth Amendment to General Agent Sales Agreement dated as of September 1, 2021, by and between Equitable Financial Life Insurance Company of America and Equitable Network, LLC, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-248907) filed on April 22, 2022.](http://www.sec.gov/Archives/edgar/data/1822818/000119312522114800/d251257dex99cj.htm)

(k) [Eleventh Amendment to General Agent Sales Agreement dated as of November 1, 2021, by and between Equitable Financial Life Insurance Company of America and Equitable Network, LLC, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-248907) filed on April 22, 2022.](http://www.sec.gov/Archives/edgar/data/1822818/000119312522114800/d251257dex99ck.htm)

(l) [Twelfth Amendment to General Agent Sales Agreement, dated November 1, 2023, between Equitable Financial Life Insurance Company of America and Equitable Network, LLC, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-275041) filed on April 19, 2024.](http://www.sec.gov/Archives/edgar/data/1932768/000119312524102425/d782170dex99c4l.htm)

(m) [Thirteenth Amendment to the General Agent Sales Agreement, dated as of July 1, 2024, is by and between Equitable Financial Life Insurance Company of America ("Equitable America"), an Arizona life insurance company, and Equitable Network, LLC, a Delaware limited liability company ("General Agent"), incorporated herein by reference to Registration Statement on Form S-1 (File No. 333-284950) filed on February 13, 2026.](http://www.sec.gov/Archives/edgar/data/835357/000119312526050333/d272280dex99exiii.htm)

(n) [Fourteenth Amendment to the General Agent Sales Agreement, dated as of March 1, 2025, is by and between Equitable Financial Life Insurance Company of America ("Equitable America"), an Arizona life insurance company, and Equitable Network, LLC, a Delaware limited liability company ("General Agent"), incorporated herein by reference to Registration Statement on Form S-1 (File No. 333-284950) filed on February 13, 2026.](http://www.sec.gov/Archives/edgar/data/835357/000119312526050333/d272280dex99exiv.htm)

(o) [Fifteenth Amendment to the General Agent Sales Agreement, dated as of March 24, 2025, is by and between Equitable Financial Life Insurance Company of America ("Equitable America"), an Arizona life insurance company, and Equitable Network, LLC, a Delaware limited liability company ("General Agent"), incorporated herein by reference to Registration Statement on Form S-1 (File No. 333-284950) filed on February 13, 2026.](http://www.sec.gov/Archives/edgar/data/835357/000119312526050333/d272280dex99exv.htm)

5. [Broker-Dealer Distribution and Servicing Agreement, dated June 6, 2005, made by and between MONY Life Insurance Company of America and AXA Advisors, LLC, incorporated herein by reference to post-effective amendment no. 1 to the registration statement on Form S-1 (File No. 333-180068) filed on March 13, 2012.](http://www.sec.gov/Archives/edgar/data/835357/000119312512111970/d310144dex991e.htm)

6. [Broker General Agent Agreement between Broker General Agent and Equitable Distributors, LLC, incorporated herein by reference to the Registration Statement on Form S-3 (File No. 333-265027) filed on January 30, 2024.](http://www.sec.gov/Archives/edgar/data/835357/000119312524018871/d625629dex991f.htm)

(a) [Amendment to Brokerage General Agent Sales Agreement between Brokerage General Agency and Equitable Distributors, LLC, incorporated herein by reference to the Registration Statement on Form S-3 (File No. 333-265027) filed on January 30, 2024.](http://www.sec.gov/Archives/edgar/data/835357/000119312524018871/d625629dex991f1.htm)

------

(d) Contracts.

1. [Form of Group Annuity Contract No. 11929 CI, amendments and endorsements thereto; Application for Group Annuity Contract; Form of Certificate No. 119331; Form of Group Annuity Contract 11930 CT, endorsements and amendments thereto; Form of Certificate No. 11934 T; Form of Group Annuity Contract No. 11931 CH, endorsements and amendments thereto; Form of Certificate No. 11935 CH; Form of Group Annuity Contract No. 11932 CP, endorsements and amendments thereto, Form of Certificate No. 11935P; Form of Group Annuity Contract No. 11938 C-C, amendments and endorsements thereto; Form of Certificate No. 11938C; Form of Group Annuity Contract No. 11937C NQ, endorsements and amendments thereto; Form of Certificate No. 11937 NQ and amendment thereto; and, Form of Certificate No. 11939C NQ-I; incorporated herein by reference to Registration Statement No. 2-30070 filed on April 24, 1995, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

2. [Additional amendments to Group Annuity Contracts and Certificates listed in Exhibit 4(a) above, incorporated herein by reference to Registration Statement File No. 2-30070 filed on March 2, 1990, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

3. [Unit Investment Trust Endorsement, incorporated herein by reference to Registration Statement File No. 2-30070 filed on December 21, 1987, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

4. [Form of Individual Annuity Contracts No. 92CTRA, No. 92CTRB, No. 92 EDCB, 92HR1A, 92HR1B, 92IRAA, 92IRAB, 92NQCA, 92NQCB, 92PEDB, 92QPIA, 92SEPA, 92SEPB, 92TSAA, 92TSAB, 92TSUA, 92TSUB, 92UTRA, and forms of Application No. 180-1000 used with individual qualified variable annuity contracts and No. 180-1001 used with individual non-qualifed variable annuity contracts, incorporated herein by reference to Registration Statement File No. 2-30070 filed on May 27, 1992, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

5. [Form of Group Annuity Contract No. AC0000, Form of Certificate No. 11993AC; Endorsements applicable to IRA and SEP Certificates, incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 24, 1995, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

6. [Form of Group Annuity Contract No. 1050-94IC, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 24, 1995, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

7. [Forms of Group Annuity Certificate Nos. 94ICA and 94ICB, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 24, 1995, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

8. [Form of Group Annuity Contract No. 2001-TSAGAC, Form of Certificate No. 123456789, incorporated herein by reference to Registration Statement (File No. 811-01705, 2-30070) filed on July 11, 2002.](http://www.sec.gov/Archives/edgar/data/89024/000077172602000208/file003.txt)

9. [Forms of endorsement nos. 94ENIRAI, 94ENNQI and 94ENMVAI to contract no. 1050-94IC, incorporated herein by to Registration Statement No. 2-30070 filed on April 24, 1995, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

10. [Forms of data pages to endorsement nos. 94ENIRAI, 94ENNQI and 94ENMVAI, incorporated herein by to Registration Statement No. 2-30070 filed on April 24, 1995, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

11. [Form of Supplementary Contract No. SC96MDSB, incorporated herein by to Registration Statement No. 2-30070 filed on April 26, 1996.](http://www.sec.gov/Archives/edgar/data/89024/0000950136-96-000208.txt)

12. [Forms of Rider Nos. PF10933-IA for use with Contract No. 11936-P (see Exhibit No. 4.(a), 98EDCB-IA (and form No. Pending) (for use with Contract No. 92EDCB (see Exhibit No. 4.(d)), in connection with IOWA EDC, incorporated herein by to Registration Statement File No. 2-30070 filed on December 31, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000771726-98-000178.txt)

13. [Form of Data Pages for TSA Advantage Certificates, incorporated herein by to Registration Statement on Form N-4, File No. 2-30070 filed on June 9, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000771726-98-000110.txt)

14. [Form of Endorsement applicable to TSA Advantage Certificates, plus Table of Guaranteed Annuity Payments Rider, incorporated herein by reference to Registration Statement on Form N-4, File No. 2-30070 filed on June 9, 1998](http://www.sec.gov/Archives/edgar/data/89024/0000771726-98-000110.txt) .

15. [Form of Data Pages for Standard Roth IRA Certificates, incorporated herein by reference to Registration Statement on Form N-4, File No. 2-30070 filed on June 9, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000771726-98-000110.txt)

16. [Form of Endorsement for Standard Roth IRA Certificates, incorporated herein by reference to Registration Statement on Form N-4, File No. 2-30070 filed on June 9, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000771726-98-000110.txt)

17. [Form of Data Pages for Roth Advantage Certificates incorporated herein by reference to Registration Statement on Form N-4, File No. 2-30070 filed on June 9, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000771726-98-000110.txt)

18. [Form of Endorsement for Roth Advantage Certificates incorporated herein by reference to Registration Statement on Form N-4, File No. 2-30070 filed on June 9, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000771726-98-000110.txt)

19. [Form of Endorsement (No. 98ENIRAI) Applicable to IRA Certificates, incorporated herein by reference to Registration Statement on Form N-4, File No. 2-30070 filed on May 3, 1999.](http://www.sec.gov/Archives/edgar/data/89024/0000950136-99-000579.txt)

20. [Form of Beneficiary Continuation Option Endorsement (Form No. 2000 ENIRA-BCO) to be used with certain certificates incorporated herein by reference to Registration Statement, File No. 2-30070 filed on April 27, 2000.](http://www.sec.gov/Archives/edgar/data/89024/000077172600000122/0000771726-00-000122.txt)

21. [Form of Endorsement (No. 2000 ENMVA) applicable to Market Value Adjustment Terms incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 19, 2001.](http://www.sec.gov/Archives/edgar/data/89024/000077172601500015/file005.txt)

22. [Forms of Group Annuity Contract (No. 2001-TSA GAC-TXTRS), Certificate No. 2001 TSACERTB-TXTRS and Data pages incorporated herein by reference to Registration Statement, File No. 2-30070 filed on July 11, 2002.](http://www.sec.gov/Archives/edgar/data/89024/000077172602000208/0000771726-02-000208-index.htm#:~:text=4,40412)

23. [Forms of Endorsement and Data Pages for Series 200 contracts in connection with Texas Teacher Retirement System incorporated herein by reference to Registration Statement No. 2-30070 filed on July 11, 2002.](http://www.sec.gov/Archives/edgar/data/89024/000077172602000208/0000771726-02-000208-index.htm#:~:text=4,40412)

24. [Form of Endorsement for series 200 EDC plans, No. 2002EDC(10/02), incorporated herein by reference to Registration Statement, File No. 2-30070 on Form N-4, filed on April 17, 2003.](http://www.sec.gov/Archives/edgar/data/89024/000077172603000106/file003.txt)

25. [Form of Endorsement for series 100 EDC plans, No. 2002EDC-100, incorporated herein by reference to Registration Statement, File No. 2-30070 on Form N-4, filed on April 17, 2003.](http://www.sec.gov/Archives/edgar/data/89024/000077172603000106/file004.txt)

26. [Form of Group Annuity Contract for series 200 EDCA contracts, No. 2002EDCA, incorporated herein by reference to Registration Statement, File No. 2-30070 on Form N-4, filed on April 17, 2003.](http://www.sec.gov/Archives/edgar/data/89024/000077172603000106/file005.txt)

27. [Form of Endorsement for Series 300 Contracts, No. 2003PRO-RATA, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 19, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000112/file006.txt)

28. [Form of Endorsement for All Series Contracts, No. 2003GIARATE, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 19, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000112/file007.txt)

29. [Form of Endorsement 2.5% minimum guaranteed annuity rate, No. 2004GAPIR, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 19, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000112/file008.txt)

30. [Form of Endorsement applicable to EGTRRA-SEP, No. 2003ENSEP, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 19, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000112/file009.txt)

31. [Form of Endorsement applicable to EGTRRA-SIMPLE IRA, No. 2003ENSIMI, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 19, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000112/file010.txt)

32. [Form of Group Annuity Contract for NJ ACTS TSA No. 203-TSAGAC403(b), incorporated herein by reference to Registration Statement No. 2-30070 filed on April 19, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000112/file011.txt)

33. [Form of Group Annuity Certificate for NJ ACTS TSA No. 2003NJ403(b), incorporated herein by reference to Registration Statement No. 2-30070 filed on April 19, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000112/file012.txt)

34. [Form of Data pages for NJ ACTS TSA No. 2003NJ403(b), incorporated herein by reference to Registration Statement No. 2-30070 filed on April 19, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000112/file013.txt)

35. [Form of Group Flexible Premium Deferred Variable Annuity Contract, No. 2004EDCGAC, incorporated herein by reference to Registration Statement No. 2-30070 filed on December 29, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000456/e6719_ex99-4ll.txt)

36. [Form of Group Flexible Premium Deferred Variable Annuity Contract, No. 2004TSAGAC, incorporated herein by reference to Registration Statement No. 2-30070 filed on December 29, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000456/e6719_ex99-4mm.txt)

37. [Form of Flexible Premium Deferred Variable Annuity Certificate No. 2004EDCCERT-A, incorporated herein by reference to Registration Statement No. 2-30070 filed on December 29, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000456/e6719_ex99-4nn.txt)

38. [Form of Flexible Premium Deferred Variable Annuity Certificate No. 2004EDCCERT-B, incorporated herein by reference to Registration Statement No. 2-30070 filed on December 29, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000456/e6719_ex99-4oo.txt)

39. [Form of Data Pages for EQUI-VEST Strategies, No. 2004EDCCERT-A/B, incorporated herein by reference to Registration Statement No. 2-30070 filed on December 29, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000456/e6719_ex99-4pp.txt)

40. [Form of TSA 403(B) Group Annuity Contract Application for EQUI-VEST Strategies, No. 2004/403(B), incorporated herein by reference to Registration Statement No. 2-30070 filed on December 29, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000456/e6719_ex99-4qq.txt)

41. [Form of EQUI-VEST Strategies 457(b) EDC Enrollment Form, No. 2004 EDC STRAT, incorporated herein by reference to Registration Statement No. 2-30070 filed on December 29, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000456/e6719_ex99-4rr.txt)

42. [Form of EQUI-VEST Strategies 403(b) TSA Enrollment Form, No. 2004 TSA STRAT, incorporated herein by reference to Registration Statement No. 2-30070 filed on December 29, 2004.](http://www.sec.gov/Archives/edgar/data/89024/000077172604000456/e6719_ex99-4ss.txt)

43. [Form of Endorsement for Vantage ACTS re: Unallocated Account, No. 2005EN-NJACT, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 22, 2005.](http://www.sec.gov/Archives/edgar/data/89024/000077172605000149/e6918_ex99-4tt.txt)

44. [Form of Endorsement for EDC re: Amendment to Amount of Annuity Benefits section, No. 2004GAPIR, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 22, 2005.](http://www.sec.gov/Archives/edgar/data/89024/000077172605000149/e6918_ex99-4uu.txt)

45. [Form of Endorsement Applicable to TSA Contracts, No. 2004TSA, incorporated herein by reference to Registration Statement No. 2-30070 filed on April 22, 2005.](http://www.sec.gov/Archives/edgar/data/89024/000077172605000149/e6918_ex99-4vv.txt)

46. [Form of Endorsement for 403(b) arrangement TSA Elective Deferral incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 21, 2006.](http://www.sec.gov/Archives/edgar/data/89024/000077172606000194/e7857_ex99-4ww.txt)

47. [2006 Form of Conversion Endorsement to EQUI-VEST At Retirement incorporated herein by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 24, 2007.](http://www.sec.gov/Archives/edgar/data/89024/000077172607000123/e8832_ex99-4xx.txt)

48. [Endorsement Applicable to Designated Roth Contributions to Contracts Funding Governmental Employer Plans (2011EDCROTH-I) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 24, 2012.](http://www.sec.gov/Archives/edgar/data/89024/000119312512178003/d236140dex994yy.htm)

49. [Endorsement Applicable to Designated Roth Contributions to Contracts Funding Governmental Employer Plans (2011EDCROTH-100), incorporated herein by reference to Registration statement File No. 2-30070 filed on April 24, 2012.](http://www.sec.gov/Archives/edgar/data/89024/000119312512178003/d236140dex994zz.htm)

50. [Managed Account Endorsement (Form No. 2013EQVMA-100), incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 21, 2015.](http://www.sec.gov/Archives/edgar/data/89024/000119312515139910/d830040dex994ba.htm)

51. [Managed Account Endorsement (Form No. 2013EQVMA-(I)-200), incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 21, 2015.](http://www.sec.gov/Archives/edgar/data/89024/000119312515139910/d830040dex994bb.htm)

52. [Endorsement (2018EQV100TGAP-G(95)) applicable to Annuity Benefit Forms for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aac.htm)

53. [Endorsement (2018EQV100TGAP-NQ-G71(95)) applicable to Annuity Benefit Forms for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aad.htm)

54. [Endorsement (2018EQV100TGAP-NQ-G83(95)) applicable to Annuity Benefit Forms for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aae.htm)

55. [Endorsement (2018EQV100TGAP-NQ-I71(95)) applicable to Annuity Benefit Forms for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aaf.htm)

56. [Endorsement (2018EQV100TGAP-NQ-I83(95)) applicable to Annuity Benefit Forms for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aag.htm)

57. [Endorsement (2018EQV100TGAP-TSA-G(95)) applicable to Annuity Benefit Forms for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aah.htm)

58. [Endorsement (2018EQVMMA-100(G)) applicable to the Maximum Maturity Age for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aai.htm)

59. [Endorsement (2018EQVMMA-100(G)ROTH) applicable to the Maximum Maturity Age for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aaj.htm)

60. [Endorsement (2018EQVMMA-100(G)TSA) applicable to the Maximum Maturity Age for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aak.htm)

61. [Endorsement (2018EQVMMA-100(I)NQ) applicable to the Maximum Maturity Age for EV Series 100 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aal.htm)

62. [Endorsement (2018EQV100TGAP-IRA-G(95)) applicable to Annuity Benefit Forms for EV Series 400, 500, 700, 800 (indiv) incorporated herein by reference to Registration Statement File No. 2- 30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aam.htm)

63. [Endorsement (2018EQV100TGAP-IRA-I(95)) applicable to Annuity Benefit Forms for EV Series 400, 500, 700, 800 (indiv) incorporated herein by reference to Registration Statement File No. 2- 30070 filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex994aan.htm)

64. [Endorsement (2019ASSETALLPRO-200(I)) Applicable to the Asset Allocation for EV Series 200 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 21, 2020.](http://www.sec.gov/Archives/edgar/data/89024/000119312520113901/d744677dex994aao.htm)

65. [Endorsement (2019EDCSIO200-I) Applicable to the Structured Investment Option for EV Series 200 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 21, 2020.](http://www.sec.gov/Archives/edgar/data/89024/000119312520113901/d744677dex994aap.htm)

66. [Endorsement (2019EDCSIO2002-I) Applicable to the Structured Investment Option for EV Series 200 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 21, 2020.](http://www.sec.gov/Archives/edgar/data/89024/000119312520113901/d744677dex994aaq.htm)

67. [Endorsement (2019TSASIO200-I) Applicable to the Structured Investment Option for EV Series 200 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 21, 2020.](http://www.sec.gov/Archives/edgar/data/89024/000119312520113901/d744677dex994aar.htm)

68. [Endorsement (2019TSUSIO200-I) Applicable to the Structured Investment Option for EV Series 200 (indiv) incorporated herein by reference to Registration Statement File No. 2-30070 filed on April 21, 2020.](http://www.sec.gov/Archives/edgar/data/89024/000119312520113901/d744677dex994aas.htm)

69. [Form of Certificate of Assumption for Equitable Financial Life Insurance Company of America, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-272919) filed on September 15, 2023.](http://www.sec.gov/Archives/edgar/data/1822818/000119312523235785/d551466dex99d11.htm)

(e) Applications.

1. [Forms of Applications and Requests for Enrollment for Equi-Vest Qualified and Non-Qualified Plans, incorporated herein by reference to Registration Statement, File No. 2-30070 filed on October 27, 1987, refiled electronically on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

2. [Form of application used with the variable annuity contracts offered under EQUI-VEST PERSONAL RETIREMENT PROGRAMS, incorporated herein by reference to Registration Statement No. 2-30070 on April 24, 1995, refiled electronically filed on July 10, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000089024-98-000002.txt)

3. [Form of Application for use with TSA Advantage Certificates, standard Roth IRA Certificates, and Roth Advantage IRA Certificates, incorporated herein by reference to Registration Statement filed on Form N-4, File No. 2-30070 on June 9, 1998.](http://www.sec.gov/Archives/edgar/data/89024/0000771726-98-000110.txt)

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

1. [Articles of Restatement of the Articles of Incorporation of Equitable Financial Life Insurance Company of America (as Amended December 13, 2019) incorporated herein by reference to registration statement on Form S-1 (File No. 333-236437) filed on February 14, 2020.](http://www.sec.gov/Archives/edgar/data/835357/000119312520037423/d863779dex993ia.htm)

2. [By-Laws of Equitable Financial Life Insurance Company of America (as Amended December 13, 2019) incorporated herein by reference to registration statement on Form S-1 (File No. 333-236437) filed on February 14, 2020.](http://www.sec.gov/Archives/edgar/data/835357/000119312520037423/d863779dex993iia.htm)

(a) [Amended and Restated By-Laws of Equitable Financial Life Insurance Company of America dated September 23, 2020, incorporated herein by reference to Registration Statement on Form N-6 (file No. 333-191149) filed on April 21, 2021.](http://www.sec.gov/Archives/edgar/data/1585490/000119312521124919/d120613dex99f3.htm)

(g) Reinsurance Contracts.

1. [Assumption Reinsurance Agreement between Equitable Financial Life Insurance Company and Equitable Financial Life Insurance Company of America, dated January 1, 2024, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-275041) filed on April 19, 2024.](http://www.sec.gov/Archives/edgar/data/1932768/000119312524102425/d782170dex99g1.htm)

(h) Participation Agreements.

(1) [Participation Agreement among EQ Advisors Trust, MONY Life Insurance Company of America, AXA Distributors, LLC and AXA Advisors, LLC, incorporated herein by reference the Registration Statement on Form N-4 (File No. 333-72632) filed on April 22, 2005.](http://www.sec.gov/Archives/edgar/data/814378/000077172605000158/e6681_ex24b8b.txt)

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| (1)(a) | [AMENDED AND RESTATED PARTICIPATION AGREEMENT**,** made and entered into as of the 23rd day of May 2012 by and among MONY LIFE INSURANCE COMPANY OF AMERICA, an Arizona insurance company ("MONY"), on its own behalf and on behalf of the separate accounts set forth on Schedule B hereto as may be amended from time to time (each an "Account"), EQ ADVISORS TRUST, a business trust organized under the laws of the State of Delaware ("Trust") and AXA DISTRIBUTORS, LLC, a Delaware limited liability company (the "Distributor"), incorporated herein by reference to EQ Advisors Trust Registration Statement on Form N-1/A (File No. 333-17217) filed on January 10, 2014.](http://www.sec.gov/Archives/edgar/data/1027263/000119312514008136/d651249dex99h7i.htm)  |

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| (a)(i) | [Amendment No. 1, dated as of June 4, 2013 ("Amendment No. 1"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties"), incorporated herein by reference to EQ Advisors Trust Registration Statement on Form N-1/A (File No. 333-17217) filed on January 10, 2014.](http://www.sec.gov/Archives/edgar/data/1027263/000119312514008136/d651249dex99h7ii.htm)  |

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| (a)(ii) | [Amendment No. 2, dated as of October 21, 2013 ("Amendment No. 2"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties"), incorporated herein by reference to EQ Advisors Trust Registration Statement on Form N-1/A (File No. 333-17217) filed on January 10, 2014.](http://www.sec.gov/Archives/edgar/data/1027263/000119312514008136/d651249dex99h7iii.htm)  |

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| (a)(iii) | [Amendment No. 3, dated as of November 1, 2013 ("Amendment No. 3"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties") "), incorporated herein by reference to EQ Advisors Trust Registration Statement on Form N-1/A (File No. 333-17217) filed on April 11, 2014.](http://www.sec.gov/Archives/edgar/data/1027263/000119312514140646/d651249dex99h7iv.htm)  |

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| (a)(iv) | [Amendment No. 4, dated as of April 4, 2014 ("Amendment No. 4"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties") incorporated herein by reference to EQ Advisors Trust Registration Statement on Form N-1/A (File No. 333-17217) filed on April 30, 2014.](http://www.sec.gov/Archives/edgar/data/1027263/000119312514171839/d633602dex99h7v.htm)  |

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| (a)(v) | [Amendment No. 5, dated as of June 1, 2014 ("Amendment No. 5"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties") incorporated herein by reference to EQ Advisors Trust Registration Statement on Form N-1/A (File No. 333-17217) filed on April 30, 2014.](http://www.sec.gov/Archives/edgar/data/1027263/000119312514171839/d633602dex99h7vi.htm)  |

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| (a)(vi) | [Amendment No. 6, dated as of July 16, 2014 ("Amendment No. 6"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties"), incorporated herein by reference to EQ Advisors Trust Registration Statement on Form N-1/A (File No. 333-17217) filed on February 5, 2015.](http://www.sec.gov/Archives/edgar/data/1027263/000119312515035385/d791830dex99h7vii.htm)  |

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| (a)(vii) | [Amendment No. 7, dated as of July 16, 2014 ("Amendment No. 7"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties"), incorporated herein by reference to EQ Advisors Trust Registration Statement on Form N-1/A (File No. 333-17217) filed on April 16, 2015.](http://www.sec.gov/Archives/edgar/data/1027263/000119312515035385/d791830dex99e5viii.htm)  |

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| (a)(viii) | [Amendment No. 8, dated as of December 21, 2015 ("Amendment No. 8"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties") incorporated herein by reference to EQ Advisors Trust Registration Statement on Form 485 (a) (File No. 333-17217) filed on February 11, 2016.](http://www.sec.gov/Archives/edgar/data/1027263/000119312516460017/d137642dex99h7ix.htm)  |

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| (a)(ix) | [Amendment No. 9, dated as of December 9, 2016 ("Amendment No. 9"), to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended ("Agreement"), by and among EQ Advisors Trust ("Trust"), MONY Life Insurance Company of America and AXA Distributors, LLC (collectively, the "Parties") incorporated herein by reference to EQ Advisors Trust Registration Statement on Form 485 (a) (File No. 333-17217) filed on January 31, 2017.](http://www.sec.gov/Archives/edgar/data/1027263/000119312517025910/d252890dex99h7x.htm)  |

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| (a)(x) | [Amendment No. 10 dated as of May 1, 2017 to the Amended and Restated Participation Agreement among EQ Advisors Trust, MONY Life Insurance Company of America and AXA Distributors, LLC, dated May 23, 2012, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed April 28, 2017.](http://www.sec.gov/Archives/edgar/data/1027263/000119312517148664/d252890dex99h7xi.htm)  |

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| (a)(xi) | [Amendment No. 11 dated as of November 1, 2017 to the Amended and Restated Participation Agreement among EQ Advisors Trust, MONY Life Insurance Company of America and AXA Distributors, LLC, dated May 23, 2012, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed October 27, 2017.](http://www.sec.gov/Archives/edgar/data/1027263/000119312517323091/d422414dex99h7xii.htm)  |

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| (a)(xii) | [Amendment No. 12 dated as of July 12, 2018 to the Amended and Restated Participation Agreement among the EQ Advisor Trust, MONY Life Insurance Company of America and AXA Distributors, LLC, dated May 23, 2012, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on July 31, 2018.](http://www.sec.gov/Archives/edgar/data/1027263/000119312518233112/d525823dex99h7xiii.htm)  |

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| (a)(xiii) | [Amendment No. 13 dated as of December 6, 2018 to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, MONY Life Insurance Company of America and AXA Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217), filed on April 26, 2019.](http://www.sec.gov/Archives/edgar/data/1027263/000119312519122613/d618447dex99h7xiv.htm)  |

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| (a)(xiv) | [Amendment No. 14 dated as of July 16, 2020 to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-14 (File No. 333-254202) filed on March 12, 2021.](http://www.sec.gov/Archives/edgar/data/1027263/000119312521079082/d126321dex9913ixv.htm)  |

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| (a)(xv) | [Amendment No. 15 dated as of February 1, 2021 to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-14 (File No. 333-254202) filed on March 12, 2021.](http://www.sec.gov/Archives/edgar/data/1027263/000119312521079082/d126321dex9913ixvi.htm)  |

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| (a)(xvi) | [Amendment No. 16 dated as of February 26, 2021 to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on April 29, 2021.](http://www.sec.gov/Archives/edgar/data/1027263/000119312521139946/d78391dex99h7xvii.htm)  |

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| (a)(xvii) | [Amendment No. 17 dated July 22, 2021 to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on September 24, 2021.](http://www.sec.gov/Archives/edgar/data/1027263/000119312521282461/d594189dex99h7xviii.htm)  |

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| (a)(xviii) | [Amendment No. 18 dated January 13, 2022 to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on April 28, 2022.](http://www.sec.gov/Archives/edgar/data/1027263/000119312522127767/d293503dex99h7xix.htm)  |

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| (a)(xix) | [Amendment No. 19 dated August 19, 2022, to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on April 26, 2023.](http://www.sec.gov/Archives/edgar/data/1027263/000119312523118649/d453298dex99h7xx.htm)  |

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| (a)(xx) | [Amendment No. 20 dated November 17, 2022, to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on April 26, 2023.](http://www.sec.gov/Archives/edgar/data/1027263/000119312523118649/d453298dex99h7xxi.htm)  |

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| (a)(xxi) | [Amendment No. 21 dated March 16, 2023, to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on March 29, 2023.](http://www.sec.gov/Archives/edgar/data/1027263/000119312523083537/d434904dex99h7xx.htm)  |

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| (a)(xxii) | [Amendment No. 22 dated July 31, 2023, to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-248907) filed on February 7, 2024.](http://www.sec.gov/Archives/edgar/data/1822818/000119312524026025/d615746dex99h1v.htm)  |

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| (a)(xxiii) | [Amendment No. 23 dated October 20, 2023, to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-248907) filed on February 7, 2024.](http://www.sec.gov/Archives/edgar/data/1822818/000119312524026025/d615746dex99h1w.htm)  |

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| (a)(xxiv) | [Amendment No. 24 dated November 12, 2023, to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on April 26, 2024.](http://www.sec.gov/Archives/edgar/data/1027263/000119312524117850/d752763dex99h7xxv.htm)  |

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| (a)(xxv) | [Amendment No. 25 dated October 27, 2025, to the Amended and Restated Participation Agreement, dated as of May 23, 2012, as amended by and among EQ Advisors Trust, Equitable Financial Life Insurance Company of America, Equitable Investment Management Group, LLC and Equitable Distributors, LLC, incorporated herein by reference to Registration Statement on Form N-1A (File No. 333-17217) filed on February 6, 2026.](http://www.sec.gov/Archives/edgar/data/1027263/000119312526040506/d45182dex99h7xxvi.htm)  |

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(2) [Participation Agreement dated April 30, 2003 among AIM Variable Insurance Funds, AIM Distributors, Inc., MONY Life Insurance Company of America and MONY Securities Corporation, incorporated herein by reference to pre- effective amendment no. 1 to the registration statement on Form N-6 (File No. 333-104156) filed on May 29, 2003.](http://www.sec.gov/Archives/edgar/data/869627/000095010903003472/dex998k.txt)

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|:---|:---|
| (a)(i) | [Amendment No. 1 dated April 19, 2010 to the Participation Agreement dated April 30, 2003 among AIM Variable Insurance Funds, AIM Distributors, Inc., MONY Life Insurance Company of America and MONY Securities Corporation, incorporated herein by reference to Registration Statement File No. 333- 248907 on December 16, 2020.](http://www.sec.gov/Archives/edgar/data/1822818/000119312520319077/d44001dex998a3ai.htm)  |

---

---

| | |
|:---|:---|
| (a)(ii) | [Amendment No. 2 dated April 30, 2010 to the Participation Agreement dated April 30, 2003 among AIM Variable Insurance Funds, Invesco AIM Distributors, Inc., MONY Life Insurance Company of America and MONY Securities Corporation, incorporated herein by reference to Registration Statement File No. 333-248907 on December 16, 2020.](http://www.sec.gov/Archives/edgar/data/1822818/000119312520319077/d44001dex998a3aii.htm)  |

---

(3) [Amended and Restated Participation Agreement dated March 15, 2010 among MFS Variable Insurance Trust, MFS Variable Insurance Trust II, MONY Life Insurance Company of America and MFS Fund Distributors incorporated herein by reference to the Registration Statement (File No. 333-134304) on April 26, 2012.](http://www.sec.gov/Archives/edgar/data/763862/000119312512185250/d236199dex9910.htm)

---

| | |
|:---|:---|
| (a)(i) | [First Amendment, effective October 18 2013, to the Amended and Restated Participation Agreement dated March 15, 2010 (the "Agreement"), by and among MONY Life Insurance Company of America, MFS Variable Insurance Trust, MFS Variable Insurance Trust II, and MFS Fund Distributors, Inc. (collectively, the "Parties"), incorporated herein by reference to Registration Statement, File No. 333-191149 on December 10, 2013.](http://www.sec.gov/Archives/edgar/data/1585490/000119312513468366/d586932dex9926h10ii.htm)  |

---

---

| | |
|:---|:---|
| (a)(ii) | [Amendment dated October 23, 2020 to the Participation Agreement dated March 15, 2010, by and among MFS Variable Insurance Trust, MFS Variable Insurance Trust II, Equitable Financial Life Insurance Company of America and MFS Fund Distributors, Inc., incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-191149) filed on April 21, 2021.](http://www.sec.gov/Archives/edgar/data/1585490/000119312521124919/d120613dex9910ii.htm)  |

---

---

| | |
|:---|:---|
| (a)(iii) | [Third Amendment dated January 8, 2021 to the Participation Agreement dated March 15, 2010, by and among MFS Variable Insurance Trust, MFS Variable Insurance Trust II, Equitable Financial Life Insurance Company of America and MFS Fund Distributors, Inc., incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-191149) filed on April 21, 2021.](http://www.sec.gov/Archives/edgar/data/1585490/000119312521124919/d120613dex9910iii.htm)  |

---

---

| | |
|:---|:---|
| (a)(iv) | [Fourth Amendment dated February 16, 2021, to Participation Agreement dated March 15, 2010, by and among Equitable Financial Life Insurance Company of America, MFS Variable Insurance Trust, MFS Variable Insurance Trust II and MFS Fund Distributors, Inc., incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-248907) filed on February 7, 2024.](http://www.sec.gov/Archives/edgar/data/1822818/000119312524026025/d615746dex99h3d.htm)  |

---

---

| | |
|:---|:---|
| (a)(v) | [Fifth Amendment dated October 5, 2023, to Participation Agreement dated March 15, 2010, by and among Equitable Financial Life Insurance Company of America, MFS Variable Insurance Trust, MFS Variable Insurance Trust II and MFS Fund Distributors, Inc., incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-248907) filed on February 7, 2024.](http://www.sec.gov/Archives/edgar/data/1822818/000119312524026025/d615746dex99h3e.htm)  |

---

(4) [Fund Participation Agreement among AXA Equitable Life Insurance Company, Ivy Funds Variable Insurance Portfolios and Waddell & Reed, Inc., incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-178750) filed on December 23, 2011.](http://www.sec.gov/Archives/edgar/data/1537470/000119312511352030/d265113dex998j.htm)

---

| | |
|:---|:---|
| (a)(i) | [Amendment No. 1, dated April 1, 2010, to the Fund Participation Agreement (the "Agreement") among AXA Equitable Life Insurance Company, Ivy Funds Variable Insurance Portfolios and Waddell & Reed, Inc., (together, the "Parties"), adding MONY Life Insurance Company of America as a Party to the Agreement incorporated herein by reference to the Registration Statement (File No. 2-30070) filed on April 18, 2017.](http://www.sec.gov/Archives/edgar/data/89024/000119312517127071/d296763dex998fi.htm)  |

---

------

---

| | |
|:---|:---|
| (a)(ii) | [Amendment No. 2 dated May 1, 2012 to the Participation Agreement dated October 23, 2009 among Waddell & Reed, Inc., Ivy Funds Variable Insurance Portfolios, MONY Life Insurance Company, MONY Life Insurance Company of America and AXA Equitable Life Insurance Company hereby incorporated by reference to Registration Statement on Form N-4 (File No. 333-178750) filed on April 25, 2012.](http://www.sec.gov/Archives/edgar/data/1537470/000119312512181196/d265113dex998ji.htm)  |

---

---

| | |
|:---|:---|
| (a)(iii) | [Amendment No. 3 dated September 5, 2013 to the Participation Agreement dated October 23, 2009 among Waddell & Reed, Inc., Ivy Funds Variable Insurance Portfolios MONY Life Insurance Company, MONY Life Insurance Company of America and AXA Equitable Life Insurance Company hereby incorporated by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 18, 2017.](http://www.sec.gov/Archives/edgar/data/89024/000119312517127071/d296763dex998fiii.htm)  |

---

---

| | |
|:---|:---|
| (a)(iv) | [Amendment No.4, dated October 14, 2013, to the Participation Agreement (the "Agreement"), dated October 23, 2009, as amended, by and among AXA Equitable Life Insurance Company, Ivy Funds Variable Insurance Portfolios, Waddell & Reed, Inc, and MONY Life Insurance Company of America .(the "Company", (collectively, the "Parties"), incorporated herein by reference to Registration Statement, File No. 333-191149 on December 10, 2013.](http://www.sec.gov/Archives/edgar/data/1585490/000119312513468366/d586932dex9926h6ii.htm)  |

---

---

| | |
|:---|:---|
| (a)(v) | [Amendment No. 5 dated October 1, 2016 to the Participation Agreement dated October 23, 2009 among Waddell & Reed, Inc., Ivy Funds Variable Insurance Portfolios, AXA Equitable Life Insurance Company and MONY Life Insurance Company of America hereby incorporated by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 18, 2017.](http://www.sec.gov/Archives/edgar/data/89024/000119312517127071/d296763dex998fv.htm)  |

---

---

| | |
|:---|:---|
| (a)(vi) | [Amendment No. 6 dated April 28, 2017 to the Participation Agreement dated October 23, 2009 among Ivy Distributors, Inc., Ivy Variable Insurance Portfolios, AXA Equitable Life Insurance Company and MONY Life Insurance Company of America, hereby incorporated by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 16, 2019.](http://www.sec.gov/Archives/edgar/data/89024/000119312519107840/d710157dex998fvi.htm)  |

---

---

| | |
|:---|:---|
| (a)(vii) | [Amendment No. 7 dated August 28, 2020, to the Participation Agreement dated October 23, 2009 among Equitable Financial Life Insurance Company, Equitable Financial Life Insurance Company of America, Ivy Distributors, Inc. and Ivy Variable Insurance Portfolios, incorporated hereby by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 20, 2021.](http://www.sec.gov/Archives/edgar/data/89024/000119312521122748/d112918dex99fvii.htm)  |

---

---

| | |
|:---|:---|
| (a)(viii) | [Amendment No. 8 dated December 8, 2020, to the Participation Agreement dated October 23, 2009 among Equitable Financial Life Insurance Company, Equitable Financial Life Insurance Company of America, Ivy Distributors, Inc. and Ivy Variable Insurance Portfolios, incorporated herein by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 20, 2021.](http://www.sec.gov/Archives/edgar/data/89024/000119312521122748/d112918dex99fviii.htm)  |

---

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| | |
|:---|:---|
| (a)(ix) | [Consent to Assignment of Participation Agreement dated October 23, 2009, among Equitable Financial Life Insurance Company, Equitable Financial Life Insurance Company of America, Ivy Distributors, Inc. and Ivy Variable Insurance Portfolios, incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-256256), filed on August 17, 2021.](http://www.sec.gov/Archives/edgar/data/1585490/000119312521249068/d35178dex993ix.htm)  |

---

---

| | |
|:---|:---|
| (a)(x) | [Amendment No. 10 dated October 11, 2022, to Participation Agreement dated October 23, 2009, among Equitable Financial Life Insurance Company, Equitable Financial Life Insurance Company of America, Ivy Variable Insurance Portfolios and Delaware Distributors, L.P., incorporated herein by reference to the Registration Statement on Form N-4 (333-248907) filed on February 3, 2023.](http://www.sec.gov/Archives/edgar/data/1822818/000119312523023507/d403013dex995av.htm)  |

---

(5) [Amended and Restated Participation Agreement dated April 16, 2010 among Fidelity Distributors Corporation, Variable Insurance Products Fund and MONY Life Insurance Company of America incorporated herein by reference to the Registration Statement (File No. 333-134304) on April 26, 2012.](http://www.sec.gov/Archives/edgar/data/763862/000119312512185250/d236199dex998.htm)

---

| | |
|:---|:---|
| (a)(i) | [First Amendment, effective October 24 , 2013 to the Amended and Restated Participation Agreement, (the "Agreement'"), dated April 16, 2010, as amended, by and among MONY Life Insurance Company of America (the "Company"), and Fidelity Distributors Corporation; and each of Variable Insurance Products Fund, Variable Insurance Products Fund II, Variable Insurance Products Fund III and Variable Insurance Products Fund IV and Variable Insurance Products Fund V (collectively, the ''Parties"), incorporated herein by reference to Registration Statement, File No. 333-191149 on December 10, 2013.](http://www.sec.gov/Archives/edgar/data/1585490/000119312513468366/d586932dex9926h8i.htm)  |

---

---

| | |
|:---|:---|
| (a)(ii) | [Second Amendment, effective December 2, 2020 to the Amended and Restated Participation Agreement, (the "Agreement"), dated April 16, 2010, as amended, by and among Equitable Financial Life Insurance Company of America (the "Company"), and Fidelity Distributors Corporation; and each of Variable Insurance Products Fund, Variable Insurance Products Fund II, Variable Insurance Products Fund III and Variable Insurance Products Fund IV and Variable Insurance Products Fund V (collectively, the ''Parties"), incorporated herein by reference to Registration Statement, File No. 333-248907 on December 16, 2020.](http://www.sec.gov/Archives/edgar/data/1822818/000119312520319077/d44001dex998a6aii.htm)  |

---

---

| | |
|:---|:---|
| (a)(iii) | [Third Amendment, effective January 27, 2021 to Amended and Restated Participation Agreement dated April 16, 2010, by and among Equitable Financial Life Insurance Company of America, Variable Insurance Products Fund, Variable Insurance Products Fund II, Variable Insurance Products Fund III, Variable Insurance Products Fund IV, Variable Insurance Products Fund V and Fidelity Distributors Company LLC, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333- 266576) filed on December 16, 2022.](http://www.sec.gov/Archives/edgar/data/1932768/000119312522307179/d367985dex993aiii.htm)  |

---

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| | |
|:---|:---|
| (a)(iv) | [Fourth Amendment, effective August 11, 2022, to Amended and Restated Participation Agreement dated April 16, 2010, by and among Equitable Financial Life Insurance Company of America, Variable Insurance Products Fund, Variable Insurance Products Fund II, Variable Insurance Products Fund III, Variable Insurance Products Fund IV, Variable Insurance Products Fund V and Fidelity Distributors Company LLC, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333- 266576) filed on December 16, 2022.](http://www.sec.gov/Archives/edgar/data/1932768/000119312522307179/d367985dex993aiv.htm)  |

---

(6) [Participation and Service Agreement among AXA Equitable Life Insurance Company and American Funds Distributors, Inc., American Funds Service Company, Capital Research and Management Company and the American Funds Insurance Series (collectively the "Funds"), dated January 2, 2013, incorporated herein by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 23, 2013.](http://www.sec.gov/Archives/edgar/data/89024/000119312513167216/d464004dex998j.htm)

---

| | |
|:---|:---|
| (a)(i) | [First Amendment, effective April 19, 2013 to the Participation Agreement dated January 2, 2013, as amended, by and among AXA Equitable Life Insurance Company, MONY Life Insurance Company of America, American Funds Distributors, Inc. American Funds Service Company, Capital Research and Management Company, and the American Funds Insurance Series, incorporated herein by reference to Registration Statement on Form N-4 (2-30070) filed on April 20, 2021.](http://www.sec.gov/Archives/edgar/data/89024/000119312521122748/d112918dex99ji.htm)  |

---

---

| | |
|:---|:---|
| (a)(ii) | [Second Amendment, effective October 8, 2013 to the Participation Agreement, (the "Agreement"), dated January 2, 2013, as amended, by and among AXA Equitable Life Insurance Company, MONY Life Insurance Company of America (the "Company"), American Funds Distributors, Inc., American Funds Service Company, Capital Research and Management Company, and the American Funds Insurance Series (collectively, the "Parties"), incorporated herein by reference to Registration Statement, File No. 333- 191149 on December 10, 2013.](http://www.sec.gov/Archives/edgar/data/1585490/000119312513468366/d586932dex9926h14i.htm)  |

---

---

| | |
|:---|:---|
| (a)(iii) | [Third Amendment, effective September 10, 2020 to the Participation Agreement dated January 2, 2013, as amended, by and among AXA Equitable Life Insurance Company, American Funds Distributors, Inc. American Funds Service Company, Capital Research and Management Company, and the American Funds Insurance Series, incorporated herein by reference to Registration Statement on Form N-4 (2-30070) filed on April 20, 2021.](http://www.sec.gov/Archives/edgar/data/89024/000119312521122748/d112918dex99jiii.htm)  |

---

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| | |
|:---|:---|
| (a)(iv) | [Fourth Amendment, effective November 18, 2020 to the Participation Agreement, (the "Agreement"), dated January 2, 2013, as amended, by and among Equitable Financial Life Insurance Company of America (the "Company"), Equitable Financial Life Insurance Company, American Funds Distributors, Inc., American Funds Service Company, Capital Research and Management Company, and the American Funds Insurance Series (collectively, the "Parties"), incorporated herein by reference to Registration Statement, File No. 333-248907 on December 16, 2020.](http://www.sec.gov/Archives/edgar/data/1822818/000119312520319077/d44001dex998a9aii.htm)  |

---

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| | |
|:---|:---|
| (a)(v) | [Fifth Amendment, effective February 5, 2021 to the Participation Agreement dated January 2, 2013, as amended, by and among Equitable Financial Life Insurance Company, Equitable Financial Life Insurance Company of America, American Funds Distributors, Inc., American Funds Service Company, Capital Research and Management Company, and the American Funds Insurance Series, incorporated herein by reference to Registration Statement filed on Form N-6 (File No. 333-103199) filed on April 21, 2022.](http://www.sec.gov/Archives/edgar/data/771726/000119312522112835/d235812dex9914av.htm)  |

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| | |
|:---|:---|
| (a)(vi) | [Sixth Amendment dated September 25, 2023, to Participation Agreement dated January 2, 2013, by and among Equitable Financial Life Insurance Company, Equitable Financial Life Insurance Company of America, American Funds Distributors, Inc., American Funds Services Company, Capital Research and Management Company and the American Funds Insurance Series, incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-229766) filed on February 7, 2024.](http://www.sec.gov/Archives/edgar/data/1537470/000119312524026021/d607768dex99h12f.htm)  |

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| | |
|:---|:---|
| (a)(vii) | [Seventh Amendment dated August 29, 2024 to Participation Agreement dated January 2, 2013, by and among Equitable Financial Life Insurance Company, Equitable Financial Life Insurance Company of America, American Funds Distributors, Inc., American Funds Services Company, Capital Research and Management Company and the American Funds Insurance Series, previously filed with this Registration Statement on Form N-4 (File No. 333-275041) filed on April 22, 2025.](http://www.sec.gov/Archives/edgar/data/1932768/000119312525088743/d897320dex996avii.htm)  |

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(7) [Participation Agreement dated October 1, 2013 among Van Eck Securities Corporation, Van Eck Associates Corporation, Van Eck VIP Trust and AXA Equitable Life Insurance Company incorporated herein by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 18, 2017.](http://www.sec.gov/Archives/edgar/data/89024/000119312517127071/d296763dex998iiii.htm)

(a) [Amendment No. 1 dated October 28, 2016 to the Participation Agreement dated October 1, 2013 among Van Eck Securities Corporation, Van Eck Associates Corporation, VanEck VIP Trust and AXA Equitable Life Insurance Company incorporated herein by reference to Registration Statement on Form N-4 (File No. 2-30070) filed on April 18, 2017.](http://www.sec.gov/Archives/edgar/data/89024/000119312517127071/d296763dex998iiv.htm)

(b) [Amendment to Participation Agreement effective September 25, 2020, to Participation Agreement dated October 1, 2013 by and among AXA Equitable Life Insurance Company, VanEck VIP Trust, Van Eck Securities Corporation and Van Eck Associates Corporation, incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-103199) filed on April 21, 2021.](http://www.sec.gov/Archives/edgar/data/771726/000119312521124616/d115884dex9913bii.htm)

(c) [Third Amendment to Participation Agreement effective September 9, 2022, to Participation Agreement dated October 1, 2013 by and among Equitable Financial Life Insurance Company, Equitable Financial Life Insurance Company of America, VanEck VIP Trust, Van Eck Securities Corporation and Van Eck Associates Corporation, incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-207014) filed on April 20, 2023.](http://www.sec.gov/Archives/edgar/data/1585490/000119312523108225/d415021dex9915iii.htm)

(i) Administrative Contracts.

1. [Amended and Restated Services Agreement between MONY Life Insurance Company of America and AXA Equitable Life Insurance Company dated as of February 1, 2005 incorporated herein by reference to Exhibit 10.2 to the registration statement (File No. 333-65423) on Form 10-K filed on March 31, 2005.](http://www.sec.gov/Archives/edgar/data/835357/000077172605000116/e7067_ex10-2.htm)

2. [Services Agreement ("Agreement") made as of December 31, 2025, is by and between Equitable Advisors, LLC, a Delaware limited liability company ("Equitable Advisors") and Equitable Financial Life Insurance Company of America a life insurance company organized under the laws of the state of Arizona ("Company") incorporated herein by reference to Registration Statement on Form S-1 (File No. 333-284950) filed on February 13, 2026.](http://www.sec.gov/Archives/edgar/data/835357/000119312526050333/d272280dex99g.htm)

3. [Services Agreement ("Agreement") made as of December 31, 2025, is by and between Equitable Distributors, LLC, a Delaware limited liability company ("Equitable Advisors") and Equitable Financial Life Insurance Company of America a life insurance company organized under the laws of the state of Arizona ("Company"), incorporated herein by reference to Registration Statement on Form S-1 (File No. 333-284950) filed on February 13, 2026.](http://www.sec.gov/Archives/edgar/data/835357/000119312526050333/d272280dex99h.htm)

(j) Other Material Contracts. Not applicable.

(k) Legal Opinion.

1. [Opinion and consent of Alfred Ayensu-Ghartey, Vice President and Associate General Counsel, filed herewith.](d927565dex99k1.htm)

(l) Other Opinions.

1. [Consent of Independent Registered Public Accounting Firm, filed herewith.](d927565dex99l1.htm)

(m) Omitted Financial Statements. Not applicable.

(n) Initial Capital Agreements. Not applicable.

(o) [Form of Initial Summary Prospectuses, previously filed with this Registration Statement on Form N-4 (Form No. 333-275041) filed on April 22, 2025.](http://www.sec.gov/Archives/edgar/data/1932768/000119312525088743/d897320dex99o.htm)

(p) [Powers of Attorney, filed herewith.](d927565dex99p.htm)

(q) Letter Regarding Change in Certifying Accountant. Not Applicable.

(r) [Historical Current Limits on Index Gains. Filed herewith.](d927565dex9927r.htm)

101. INS XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document

101. SCH XBRL Taxonomy Extension Schema Document

101. CAL XBRL Taxonomy Extension Calculation Linkbase Document

101. DEF XBRL Taxonomy Extension Definition Linkbase Document

101. LAB XBRL Taxonomy Extension Label Linkbase Document

101. PRE XBRL Taxonomy Extension Presentation Linkbase Document

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#### ITEM 28. DIRECTORS AND OFFICERS OF THE INSURANCE COMPANY
\* The business address for all officers and directors of the Insurance Company is 8501 IBM Drive, Suite 150, Charlotte, NC 28262-4333.

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| | |
|:---|:---|
| **NAME AND PRINCIPAL**<br> **BUSINESS ADDRESS** | **POSITIONS AND OFFICES WITH**<br> **THE INSURANCE COMPANY** |
|  DIRECTORS |  |
|  Douglas A. Dachille | Director |
|  Legacy Liability Solutions, LLC |  |
|  161 N. Clark Street |  |
|  Chicago, IL 60602 |  |
|  Francis Hondal | Director |
|  10050 W. Suburban Drive |  |
|  Pinecrest, FL 33156 |  |
|  Arlene Isaacs-Lowe | Director |
|  1830 South Ocean Drive, #1411 |  |
|  Hallandale, FL 33009 |  |
|  Daniel G. Kaye | Director |
|  767 Quail Run |  |
|  Inverness, IL 60067 |  |
|  Joan Lamm-Tennant | Director |
|  846 9th Ave. S. |  |
|  Naples, FL 34102 |  |
|  Craig MacKay | Director |
|  England & Company |  |
|  1133 Avenue of the Americas |  |
|  Suite 2719 |  |
|  New York, NY 10036 |  |
|  Bertram L. Scott | Director |
|  3601 Hampton Manor Drive |  |
|  Charlotte, NC 28226 |  |
|  George Stansfield | Director |
|  AXA |  |
|  25, Avenue Matignon |  |
|  75008 Paris, France |  |
|  Charles G.T. Stonehill | Director |
|  Founding Partner |  |
|  Green & Blue Advisors |  |
|  525 Park Avenue, 8D |  |
|  New York, NY 10065 |  |
|  OFFICER-DIRECTOR |  |
|  \*Mark Pearson | Director and Chief Executive Officer |
|  OTHER OFFICERS |  |
|  \*Nicholas B. Lane | President |
|  \*Kurt W. Meyers | Chief Legal Officer and Secretary |
|  \*Jeffrey J. Hurd | Chief Operating Officer |

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------

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| | |
|:---|:---|
|  \*Robin M. Raju | Chief Financial Officer |
|  \*Michael B. Healy | Chief Information Officer |
|  \*Nicholas Huth | Chief Compliance Officer |
|  \*William Eckert | Chief Accounting Officer |
|  \*David W. Karr | Signatory Officer |
|  \*Erik Bass | Chief Strategy Officer |
|  \*Mary Jean Bonadonna | Signatory Officer |
|  \*Nicholas Chan | Deputy Treasurer |
|  \*Eric Colby | Signatory Officer |
|  \*Glen Gardner | Chief Investment Officer |
|  \*Kenneth Kozlowski | Signatory Officer |
|  \*Carol Macaluso | Signatory Officer |
|  \*James Mellin | Signatory Officer |
|  \*Hillary Menard | Signatory Officer |
|  \*Ralph Petruzzo | Deputy General Counsel, Assistant Secretary and Signatory Officer |
|  \*Maryanne (Masha) Mousserie | Signatory Officer |
|  \*Prabha ("Mary") Ng | Chief Information Security Officer |
|  \*Antonio Di Caro | Signatory Officer |

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------

---

| | |
|:---|:---|
|  \*Dorothy (Jean) Kelley | Signatory Officer |
|  \*Stephen Scanlon | Signatory Officer |
|  \*Samuel Schwartz | Signatory Officer |
|  \*Stephanie Shields | Signatory Officer |
|  \*Joseph M. Spagnuolo | Signatory Officer |
|  \*Qi Ning ("Peter") Tian | Treasurer |
|  \*Gina Tyler | Chief Communications Officer |
|  \*David Ward | Head of Government Relations and Signatory Officer |
|  \*Constance Weaver | Chief Marketing Officer |
|  \*Xu ("Vincent") Xuan | Head of Life Insurance and Signatory Officer, Appointed Chief Actuary |
|  \*Yun ("Julia") Zhang | Chief Risk Officer |

---

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#### ITEM 29. Persons Controlled by or Under Common Control with the Insurance Company or Registered Separate Account
Variable Account AA (the "Variable Account") is a variable account of Equitable Financial Life Insurance Company of America. Equitable Financial Life Insurance Company of America, an Arizona stock life insurance company, is an indirect wholly owned subsidiary of Equitable Holdings, Inc. (the "Holding Company").

Set forth below is the subsidiary chart for the Holding Company:

[Equitable Holdings, Inc.—Subsidiary Organization Chart: Q4-2025, filed herewith.](d927565dex9929.htm)

#### ITEM 30. Indemnification
The By-Laws of Equitable Financial Life Insurance Company of America provide, in Article VI as follows:

SECTION 1. NATURE OF INDEMNITY. The Corporation shall indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative, or investigative, by reason of the fact that he or she is or was or has agreed to become a director or officer of the Corporation, or is or was serving or has agreed to serve at the request of the Corporation as a director or officer of another corporation, partnership, joint venture, trust or other enterprise, or by reason of any action alleged to have been taken or omitted in such capacity, and may indemnify any person who was or is a party or is threatened to be made a party to such an action, suit or proceeding by reason of the fact that he or she is or was or has agreed to become an employee or agent of the Corporation, or is or was serving or has agreed to serve at the request of the Corporation as an employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him or her or on his or her behalf in connection with such action, suit or proceeding and any appeal therefrom, if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding had no reasonable cause to believe his or her conduct was unlawful; except that in the case of an action or suit by or in the right of the Corporation to procure a judgment in its favor (1) such indemnification shall be limited to expenses (including attorneys' fees) actually and reasonably incurred by such person in the defense or settlement of such action or suit, and (2) no indemnification shall be made in respect of 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 such action or suit was brought or other court of competent jurisdiction shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity.

The termination of any action, suit or proceeding by judgment, order, settlement, conviction or upon a plea of no contest or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had reasonable cause to believe that his or her conduct was unlawful.

SECTION 6. SURVIVAL; PRESERVATION OF OTHER RIGHTS. The foregoing indemnification provisions shall be deemed to be a contract between the Corporation and each director, officer, employee and agent who serves in any such capacity at any time while these provisions as well as the relevant provisions of Title 10, Arizona Revised Statutes are in effect and any repeal or modification thereof shall not affect any right or obligation then existing with respect to any state of facts then or previously existing or any action, suit or proceeding previously or thereafter brought or threatened based in whole or in part upon any such state of facts. Such a "contract right" may not be modified retroactively without the consent of such director, officer, employee or agent.

The indemnification provided by this Article shall not be deemed exclusive of any other right to which those indemnified may be entitled under any by-law, agreement, vote of stockholders or disinterested directors or otherwise, both as to action in his or her official capacity and as to action in another capacity while holding such office, and shall continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of the heirs, executors and administrators of such a person.

------

SECTION 7. INSURANCE. The Corporation may purchase and maintain insurance on behalf of any person who is or was a director or officer of the Corporation, or is or was serving at the request of the Corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person in any such capacity or arising out of his or her status as such, whether or not the Corporation would have the power to indemnify such person against such liability under the provisions of this By-Law.

The directors and officers of Equitable Financial Life Insurance Company of America are insured under policies issued by X.L. Insurance Company, Arch Insurance Company, ACE, Chubb Insurance Company, AXIS Insurance Company, Zurich Insurance Company, AWAC (Allied World Assurance Company, Ltd.), Aspen Bermuda XS, CNA, AIG, Nationwide, Berkley, Berkshire, SOMPO, Chubb, Markel, Ascot, Bowhead, and Westfield. The annual limit on such policies is $300 million, and the policies insure the officers and directors against certain liabilities arising out of their conduct in such capacities.

Insofar as indemnification for liability arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registered Separate Account pursuant to the foregoing provisions, or otherwise, the Registered Separate Account 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 for such liabilities (other than the payment by the Registered Separate Account of expense incurred or paid by a director, officer, or controlling person of the Registered Separate Account 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 Registered Separate Account 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.

------

#### ITEM 31. PRINCIPAL UNDERWRITERS
(a) Equitable Advisors, LLC and Equitable Distributors, LLC are the principal underwriters for:

(i) Separate Account No. 49, Separate Account No. 70, Separate Account A, Separate Account FP, Separate Account I and Separate Account No. 45 of Equitable Financial

(ii) Separate Account No. 49B of Equitable Colorado

(iii) EQ Advisors Trust

(iv) Variable Account AA, Equitable America Variable Account A, Equitable America Variable Account K, Equitable America Variable Account L, and Equitable America Variable Account No. 70A.

(b) Equitable Advisors is the principal underwriter of Equitable Financial's Separate Account No. 301.

(c) Set forth below is certain information regarding the directors and principal officers of Equitable Advisors, LLC and Equitable Distributors, LLC:

(i) EQUITABLE ADVISORS, LLC

---

| | |
|:---|:---|
| NAME AND PRINCIPAL<br> BUSINESS ADDRESS | POSITIONS AND OFFICES WITH UNDERWRITER |
| \*David Karr | Director, Chairman of the Board and Chief Executive Officer |
| \*Nicholas B. Lane | Director |
| \*Frank Massa | Director and President |
| \*Yun ("Julia") Zhang | Director |
| \*Ralph E. Browning, II | Chief Privacy Officer |
| \*Mary Jean Bonadonna | Chief Risk Officer |
| \*Patricia Boylan | Chief Compliance Officer, Broker Dealer and Registered Investment Advisor |
| \*Nia Dalley | Vice President and Chief Conflicts Officer |
| \*Brett Esselburn | Vice President, Investment Sales and Financial Planning |
| \*Gina Jones | Vice President and Financial Crime Officer |
| \*Tracy Zimmerer | Vice President and Principal Operations Officer |
| \*Sean Donovan | Assistant Vice President |
| \*Alan Gradzki | Assistant Vice President |
| \*Janie Smith | Assistant Vice President |
| \*James Mellin | Chief Sales Officer |

---

------

---

| | |
|:---|:---|
| \*Candace Scappator | Assistant Vice President, Controller and Principal Financial Officer |
| \*Prabha ("Mary") Ng | Chief Information Security Officer |
| \*Alfred Ayensu-Ghartey | Vice President |
| \*Joshua Katz | Vice President |
| \*Dustin Long | Vice President |
| \*Sean George | Head of Business Development, Equitable Advisors |
| \*Christian Cannon | Vice President and General Counsel |
| \*Paul Scott Peterson | Vice President, Assistant Treasurer and Signatory Officer |
| \*Samuel Schwartz | Vice President |
| \*Dennis Sullivan | Vice President |
| \*Qi Ning "Peter" Tian | Director, Senior Vice President, Treasurer and Signatory Officer |
| \*Greg Boosin | Vice President |
| \*Seung Hee ("Stella") Lee | Secretary |
| \*Christine Medy | Assistant Secretary |
| \*Francesca Divone | Assistant Secretary |

---

(ii) EQUITABLE DISTRIBUTORS, LLC

---

| | |
|:---|:---|
| NAME AND PRINCIPAL<br> BUSINESS ADDRESS | POSITIONS AND OFFICES WITH UNDERWRITER |
| \*Nicholas B. Lane | Director, Chairman of the Board, President and Chief Executive Officer |
| \*Jim Kais | Director and Head of Group Retirement |
| \*Ursula Carty | Head of Commercial Line Marketing |
| \*Qi Ning ("Peter") Tian | Treasurer and Signatory Officer |
| \*Peter D. Golden | Individual Retirement, National Sales Manager and<br> Signatory Officer |
| \*Page Long | Individual Retirement, Head of Strategic Accounts and<br> Signatory Officer |
| \*Andrew Shaw | National Sales Manager for 1290 Funds and Signatory Officer |
| \*James O'Connor | Head of Business Development and Key Accounts Group Retirement |

---

------

---

| | |
|:---|:---|
| \*David Kahal | Financial Protection, Head of Life Distribution and Signatory Officer |
| \*Fred Makonnen | Group Retirement, National Sales Manager and Signatory Officer |
| \*Arielle D'-Auguste | Signatory Officer and General Counsel |
| \*Christopher LaRussa | Chief Compliance Officer |
| \*Candace Scappator | Signatory Officer, Chief Financial Officer,<br> Principal Financial Officer and Principal Operations Officer |
| \*Gina Jones | Signatory Officer and Financial Crime Officer |
| \*Yun ("Julia") Zhang | Signatory Officer and Chief Risk Officer |
| \*Francesca Divone | Secretary |
| \*Stephen Scanlon | Director, Head of Individual Retirement and Signatory Officer |
| \*Prabha ("Mary") Ng | Signatory Officer and Chief Information Security Officer |
| \*Seung Hee ("Stella") Lee | Assistant Secretary |
| \*Christine Medy | Assistant Secretary |
| \* Principal Business Address:<br> 1345 Avenue of the Americas<br> NY, NY 10105 |  |

---

------

(c) ---

| | | | | |
|:---|:---|:---|:---|:---|
| Name of Principal Underwriter | Net Underwriting<br>Discounts | Compensation on<br>Redemption | Brokerage<br>Commission | Other<br>Compensation |
|  Equitable Advisors, LLC | N/A | $0 | $0 | $0 |
|  Equitable Distributors, LLC | N/A | $0 | $0 | $0 |

---

#### ITEM 31A. Information about Contracts with Index-Linked Options and Fixed Options Subject to a Contract Adjustment.
(a) For any Contract with Index-Linked Options and/or Fixed Options subject to a Contract Adjustment offered through this registration statement, provide the information required by the following table as of December 31 of the prior calendar year.

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| Name of the Contract | Number of<br>Contracts<br>outstanding | Total value<br>attributable to<br>the Index-<br>Linked<br>Option and/or<br>Fixed Option<br>subject to a<br>Contract<br>Adjustment | Number of<br>Contracts<br>sold during<br>the prior<br>calendar<br>year | Gross<br>premiums<br>received<br>during the<br>prior calendar<br>year | Amount of<br>Contract value<br>redemmed<br>during the prior<br>year | Combination<br>Contract<br>(Yes/No) |
|  EQUI-VEST (Employer-Sponsored Retirement Plans) | 19456 | $2961 | 0 | $4394610 | $116330335 | Yes |
|  EQUI-VEST (Series 100-500) | 13858 | $2098190 | 0 | $34419972 | $61043124 | Yes |

---

(b) See Exhibit (27)(r) Historical Current Limits on Index Gains.

------

#### ITEM 32. Location of Accounts and Records
This information is omitted as it is provided in Registered Separate Account's most recent report on Form N-CEN.

#### ITEM 33. Management Services
Not applicable.

#### ITEM 34. Fee Representation and Undertakings
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Insurance Company represents that, with respect to the variable investment options, the fees and charges deducted under the contracts described in this Registration Statement, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by the Insurance Company under the respective contracts.

The Registered Separate Account hereby represents that it is relying on the November 28, 1988 no-action letter (Ref. No. IP-6-88) relating to variable annuity contracts offered as funding vehicles for retirement plans meeting the requirements of Section 403(b) of the Internal Revenue Code. Further represents that it will comply with the provisions of paragraphs (1)-(4) of that letter.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) With regard to Index-Linked Options and/or Fixed Options subject to a Contract Adjustment, the Insurance Company hereby undertakes:

(1) To file, during any period in which offers or sales are being made, a post-effective amendment to the registration statement to include any prospectus required by section 10(a)(3) of the Securities Act; and

(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

The Registered Separate Account hereby further represents that it is relying upon Rule 6c-7 of the Investment Company Act of 1940 (the "1940 Act") in claiming an exemption from certain provisions of Sections 22(e) and 27 of the 1940 Act for registered separate accounts offering variable annuity contracts to participants in the Texas Optional Retirement program. Further, the Company has or will comply with Rule 6c-7(a)-(d) of the 1940 Act with respect to Texas Optional Retirement Program participants.

------

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant certifies that it meets all of the requirements for effectiveness of this registration statement under rule 485(b) under the Securities Act and has duly caused this registration statement to be signed on its behalf by the undersigned, duly authorized, in the City and State of New York on this 21st day of April, 2026.

---

| | |
|:---|:---|
| Variable Account AA | Variable Account AA |
|  | (Registered Separate Account) |
| Equitable Financial Life Insurance Company of America | Equitable Financial Life Insurance Company of America |
|  | (Insurance Company) |
| By | /s/ Alfred Ayensu-Ghartey |
|  | Alfred Ayensu-Ghartey |
|  | Vice President and Associate General Counsel |

---

------

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated:

---

| | |
|:---|:---|
| PRINCIPAL EXECUTIVE OFFICER: |  |
| \*Mark Pearson | Chief Executive Officer and Director |
| PRINCIPAL FINANCIAL OFFICER: |  |
| \*Robin Raju | Chief Financial Officer |
| PRINCIPAL ACCOUNTING OFFICER: |  |
| \*William Eckert | Chief Accounting Officer |
| \*DIRECTORS: |  |

---

---

| | | |
|:---|:---|:---|
| Douglas A. Dachille | Mark Pearson | Charles G. T. Stonehill |
| Francis Hondal | Bertram Scott | Arlene Issacs-Lowe |
| Daniel G. Kaye | George Stansfield | Craig MacKay |
| Joan Lamm-Tennant |  |  |

---

---

| | |
|:---|:---|
| \*By: | /s/ Alfred Ayensu-Ghartey |
|  | Alfred Ayensu-Ghartey |
|  | Attorney-in-Fact |
|  | April 21, 2026 |

---

## Ex-99.(K)(1)

**[EQUITABLE FINANCIAL LIFE INSURANCE COMPANY OF AMERICA]** 

ALFRED AYENSU-GHARTEY

Vice President and

Associate General Counsel

(212) 314-2777

<u>alfred.ayensu-ghartey@equitable.com</u>

LAW DEPARTMENT

April 21, 2026

Equitable Financial Life Insurance Company of America

8501 IBM Drive, Suite 150

Charlotte, NC 28262-4333

Dear Sirs:

This opinion is furnished in connection with the filing by Equitable Financial Life Insurance Company of America and Variable Account AA ("Variable Account AA") of the Form N-4 Registration Statement of Equitable Financial Life Insurance Company of America and Variable Account AA under the Securities Act of 1933 (333-283607; 333-275041) and of the Registration Statement of Variable Account AA under the Investment Company Act of 1940 ("1940 Act") included in the same Form N-4. The Registration Statement covers an indefinite number of units of interest ("Units") in Variable Account AA.

The Units are purchased with contributions received under individual annuity contracts and certificates Equitable America offers under a group annuity contract (collectively, the "Certificates"). As described in the prospectus included in the Form N-4 Registration Statement, the Certificates are designed to provide for death benefits and retirement income benefits.

I have examined such corporate records of Equitable Financial Life Insurance Company of America and provisions of the Arizona Insurance Law as are relevant to authorization and issuance of the Certificates and such other documents and laws as I consider appropriate. On the basis of such examination, it is my opinion that:

1. Equitable Financial Life Insurance Company of America is a corporation duly organized and validly existing under the laws of the State of Arizona.

2. Variable Account AA was duly established pursuant to the provisions of Arizona Insurance Law.

3. The assets of Variable Account AA are owned by Equitable Financial Life Insurance Company of America; Equitable Financial Life Insurance Company of America is not a trustee with respect thereto. Under Arizona law, the income, gains and losses, whether or not realized, from assets allocated to Variable Account AA must be credited to or charged against such account, without regard to the other income, gains or losses of Equitable Financial Life Insurance Company of America.

4. The Certificates provide that the portion of the assets of Variable Account AA equal to the reserves and other contract liabilities with respect to Variable Account AA shall not be chargeable with liabilities arising out of any other business Equitable Financial Life Insurance Company of America may conduct and that Equitable Financial Life Insurance Company of America reserves the right to transfer assets of Variable Account AA in excess of such reserves and contract liabilities to the general account of Equitable Financial Life Insurance Company of America.

5. The Certificates (including any Units credited thereunder) have been duly authorized and when issued in accordance with applicable regulatory approvals represent validly issued and binding obligations of Equitable Financial Life Insurance Company of America.

------

I hereby consent to the use of this opinion as an exhibit to the Registration Statement.

---

| |
|:---|
| Very truly yours, |
| /s/ Alfred Ayensu-Ghartey |
| Alfred Ayensu-Ghartey |

---

## Ex-99.(L)(1)

<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u> 

We hereby consent to the incorporation by reference in this Post-Effective Amendment No. 2 to the Registration Statement on Form N-4 (No. 333-283607) and in this Post-Effective Amendment No. 4 to the Registration Statement on Form N-4 (No. 333-275041) (the "Registration Statement") of our report dated April 7, 2026 relating to the statutory financial statements of Equitable Financial Life Insurance Company of America, and consent to the incorporation by reference in the Registration Statement of our report dated April 9, 2026 relating to the financial statements of each of the variable investment options of Variable Account AA indicated in our report. We also consent to the reference to us under the heading "Independent Registered Public Accounting Firm" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

New York, New York

April 21, 2026

## Ex-99.(P)

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or Director of Equitable Financial Life Insurance Company of America (the "Company"), an Arizona stock life insurance company, hereby constitutes and appoints Kurt Meyers, Ralph A. Petruzzo, Nicholas Huth, Darin D. Smith and Alfred Ayensu-Ghartey, each of them (with full power to each of them to act alone), his or her true and lawful attorney-in-fact and agent for him or her and on his or her behalf and in his or her name, place and stead, to execute and file any and all reports (and amendments thereto) by the Company under the Securities Exchange Act of 1934 and any and all registration statements (and amendments thereto) by the Company or its separate accounts relating to annuity contracts and life insurance policies under the Securities Act of 1933 and/or the Investment Company Act of 1940, including but not limited to the "Registration Statements," as defined below, with all exhibits and all instruments necessary or appropriate in connection therewith, each of said attorneys-in-fact and agents being empowered to act with or without the others, and to have full power and authority to do or cause to be done in the name and on behalf of the undersigned each and every act and thing requisite and necessary or appropriate with respect thereto to be done in and about the premises in order to effectuate the same, as fully to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, may do or cause to be done by virtue hereof.

The "Registration Statements" covered by the Power of Attorney are defined to include the registration statements listed below:

<u>Variable Account AA (811-23817)</u> 

---

| | |
|:---|:---|
| 333-266576 | 333-275044 |
| 333-275041 | 333-275046 |
| 333-275042 | 333-275050 |
| 333-275043 | 333-275049 |

---

Form N-4 registration statements to be filed as necessary.

<u>Equitable America Variable Account A (811-05166)</u> 

---

| | |
|:---|:---|
| 033-14362 | 333-72632 |
| 033-20453 | 333-91776 |
| 033-20696 | 333-92066 |
| 333-59717 |  |

---

Form N-4 registration statements to be filed as necessary.

<u>Equitable America Variable Account 70A (811-23609)</u> 

---

| | |
|:---|:---|
| 333-248907 | 333-275040 |
| 333-265026 | 333-275033 |
| 333-265028 | 333-275034 |
| 333-265030 | 333-275035 |
| 333-272919 | 333-275036 |
| 333-275037 | 333-275039 |
| 333-275038 |  |

---

Form N-4 registration statements to be filed as necessary.

<u>Equitable America Variable Account K (811-22886)</u> 

---

| | |
|:---|:---|
| 333-191149 | 333-256256 |
| 333-191150 | 333-271991 |
| 333-207014 | 333-281513 |
| 333-229237 | 333-289523 |
| 333-229238 |  |

---

Form N-6 registration statements to be filed as necessary.

EFLOA

------

<u>Equitable America Variable Account L (811-04234)</u> 

---

| | |
|:---|:---|
| 002-95990 | 333-72578 |
| 033-82570 | 333-72596 |
| 333-56969 | 333-104162 |
| 333-64417 | 333-134304 |

---

Form N-6 registration statements to be filed as necessary.

<u>Equitable Financial Life Insurance Company of America (RILA) (0002038891)</u> 

---

| | |
|:---|:---|
| 333-283607 | 333-283582 |
| 333-283593 | 333-283584 |
| 333-283596 | 333-283586 |
| 333-283598 | 333-283588 |
| 333-282689 | 333-283590 |
| 333-283594 | 333-282435 |
| 333-283620 | 333-285625 |
| 333-283621 |  |

---

Form N-4 registration statements to be filed as necessary.

<u>Equitable Financial Life Insurance Company of America (0000835357)</u> 

---

| | |
|:---|:---|
| 333-263529 | 333-282435 |
| 333-267329 | 333-283641 |
| 333-277086 | 333-283642 |
| 333-277088 | 333-283644 |
| 333-277092 | 333-284950 |
| 333-277096 | 333-284951 |
| 333-277097 | 333-284953 |
| 333-283403 |  |

---

Form S-1 or S-3 registration statements to be filed, as necessary, for Market Value Adjustment interests under MONY Variable Annuity and MONY Custom Master contracts issued by Equitable Life Insurance Company of America.

Form S-1 or S-3 registration statements to be filed, as necessary, for index-linked investment options to be offered with certain flexible premium variable life insurance policies. This includes but is not limited to each Market Stabilizer Option<sup>®</sup>.

Form S-1, S-3, N-4 or N-6 registration statements to be filed as necessary, including but not limited to any registration statements filed to continue the offering of, and/or register more securities for, any securities offered by the registration statements identified above.

This instrument may be executed in one or more counterparts.

EFLOA

------

The undersigned has hereunto set his or her hand on the date(s) below.

---

| | | |
|:---|:---|:---|
| **Date** | **Signature** | **Title** |
| <u>11/06/2025</u> | /s/ Douglas A. Dachille<br> Douglas A. Dachille | Director |
| <u>11/08/2025</u> | /s/ Daniel G. Kaye<br> Daniel G. Kaye | Director |
| <u>11/09/2025</u> | /s/ Francis Hondal<br> Francis Hondal | Director |
| <u>11/08/2025</u> | /s/ Arlene Isaacs-Lowe<br> Arlene Isaacs-Lowe | Director |
| <u>11/04/2025</u> | /s/ Joan Lamm-Tennant<br> Joan Lamm-Tennant | Director |
| <u>11/17/2025</u> | /s/ Craig MacKay<br> Craig MacKay | Director |
| <u>11/05/2025</u> | /s/ Mark Pearson<br> Mark Pearson | Chief Executive Officer and<br> Director |
| <u>11/10/2025</u> | /s/ Bertram Scott<br> Bertram Scott | Director |
| <u>11/06/2025</u> | /s/ George Stansfield<br> George Stansfield | Director |
| <u>11/04/2025</u> | /s/ Charles G.T. Stonehill<br> Charles G.T. Stonehill | Director |
| <u>11/24/2025</u> | /s/ Robin Raju<br> Robin Raju | Chief Financial Officer |
| <u>11/11/2025</u> | /s/ William Eckert<br> William Eckert | Chief Accounting Officer |

---

EFLOA

## Ex-99.(27)(R)

HISTORICAL CURRENT LIMITS on INDEX GAINS

For The Year Ended December 31, 2025

EQUI-VEST SERIES

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Index** | **Segment Type** | **Duration** | **Buffer<br>(%)** | **Segment<br>Start Date** | **Segment<br>Maturity Date** | **Performance Cap<br>Rate (%)** |
|  S&P 500 | Standard | 1 Year | -10 | 12/16/2025 | 12/14/2026 | 7.2 |
|  S&P 500 | Standard | 1 Year | -10 | 11/17/2025 | 11/16/2026 | 7.7 |
|  S&P 500 | Standard | 1 Year | -10 | 10/15/2025 | 10/14/2026 | 6.8 |
|  S&P 500 | Standard | 1 Year | -10 | 09/16/2025 | 09/14/2026 | 6.2 |
|  S&P 500 | Standard | 1 Year | -10 | 08/15/2025 | 08/14/2026 | 5.7 |
|  S&P 500 | Standard | 1 Year | -10 | 07/15/2025 | 07/14/2026 | 6 |
|  S&P 500 | Standard | 1 Year | -10 | 06/17/2025 | 06/15/2026 | 6.5 |
|  S&P 500 | Standard | 1 Year | -10 | 05/15/2025 | 05/14/2026 | 6.8 |
|  S&P 500 | Standard | 1 Year | -10 | 04/15/2025 | 04/14/2026 | 9.1 |
|  S&P 500 | Standard | 1 Year | -10 | 03/17/2025 | 03/16/2026 | 7.1 |
|  S&P 500 | Standard | 1 Year | -10 | 02/18/2025 | 02/17/2026 | 5.8 |
|  S&P 500 | Standard | 1 Year | -10 | 01/15/2025 | 01/14/2026 | 6.1 |
|  Russell 2000 | Standard | 1 Year | -10 | 12/16/2025 | 12/14/2026 | 11 |
|  Russell 2000 | Standard | 1 Year | -10 | 11/17/2025 | 11/16/2026 | 12 |
|  Russell 2000 | Standard | 1 Year | -10 | 10/15/2025 | 10/14/2026 | 10.7 |
|  Russell 2000 | Standard | 1 Year | -10 | 09/16/2025 | 09/14/2026 | 10.1 |
|  Russell 2000 | Standard | 1 Year | -10 | 08/15/2025 | 08/14/2026 | 9.3 |
|  Russell 2000 | Standard | 1 Year | -10 | 07/15/2025 | 07/14/2026 | 9.8 |
|  Russell 2000 | Standard | 1 Year | -10 | 06/17/2025 | 06/15/2026 | 10 |
|  Russell 2000 | Standard | 1 Year | -10 | 05/15/2025 | 05/14/2026 | 10 |
|  Russell 2000 | Standard | 1 Year | -10 | 04/15/2025 | 04/14/2026 | 13.7 |
|  Russell 2000 | Standard | 1 Year | -10 | 03/17/2025 | 03/16/2026 | 11.2 |
|  Russell 2000 | Standard | 1 Year | -10 | 02/18/2025 | 02/17/2026 | 8.9 |
|  Russell 2000 | Standard | 1 Year | -10 | 01/15/2025 | 01/14/2026 | 9.9 |
|  MSCI EAFE | Standard | 1 Year | -10 | 12/16/2025 | 12/14/2026 | 6.5 |
|  MSCI EAFE | Standard | 1 Year | -10 | 11/17/2025 | 11/16/2026 | 6.6 |
|  MSCI EAFE | Standard | 1 Year | -10 | 10/15/2025 | 10/14/2026 | 5.8 |
|  MSCI EAFE | Standard | 1 Year | -10 | 09/16/2025 | 09/14/2026 | 5.5 |
|  MSCI EAFE | Standard | 1 Year | -10 | 08/15/2025 | 08/14/2026 | 4.8 |
|  MSCI EAFE | Standard | 1 Year | -10 | 07/15/2025 | 07/14/2026 | 5.3 |
|  MSCI EAFE | Standard | 1 Year | -10 | 06/17/2025 | 06/15/2026 | 5.3 |
|  MSCI EAFE | Standard | 1 Year | -10 | 05/15/2025 | 05/14/2026 | 6.2 |
|  MSCI EAFE | Standard | 1 Year | -10 | 04/15/2025 | 04/14/2026 | 8.4 |
|  MSCI EAFE | Standard | 1 Year | -10 | 03/17/2025 | 03/16/2026 | 6.7 |
|  MSCI EAFE | Standard | 1 Year | -10 | 02/18/2025 | 02/17/2026 | 5.3 |
|  MSCI EAFE | Standard | 1 Year | -10 | 01/15/2025 | 01/14/2026 | 7.2 |
|  S&P 500 | Standard | 3 Year | -20 | 12/16/2025 | 12/14/2028 | 12 |
|  S&P 500 | Standard | 3 Year | -20 | 11/17/2025 | 11/14/2028 | 12 |
|  S&P 500 | Standard | 3 Year | -20 | 10/15/2025 | 10/16/2028 | 11 |
|  S&P 500 | Standard | 3 Year | -20 | 09/16/2025 | 09/14/2028 | 11 |
|  S&P 500 | Standard | 3 Year | -20 | 08/15/2025 | 08/14/2028 | 10 |
|  S&P 500 | Standard | 3 Year | -20 | 07/15/2025 | 07/14/2028 | 11 |
|  S&P 500 | Standard | 3 Year | -20 | 06/17/2025 | 06/14/2028 | 11 |
|  S&P 500 | Standard | 3 Year | -20 | 05/15/2025 | 05/15/2028 | 12 |
|  S&P 500 | Standard | 3 Year | -20 | 04/15/2025 | 04/18/2028 | 13 |

---

------

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  S&P 500 | Standard | 3 Year | -20.0 | 03/17/2025 | 03/14/2028 | 12.0 |
|  S&P 500 | Standard | 3 Year | -20.0 | 02/18/2025 | 02/14/2028 | 11.0 |
|  S&P 500 | Standard | 3 Year | -20.0 | 01/15/2025 | 01/14/2028 | 12.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 12/16/2025 | 12/14/2028 | 16.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 11/17/2025 | 11/14/2028 | 17.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 10/15/2025 | 10/16/2028 | 15.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 09/16/2025 | 09/14/2028 | 15.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 08/15/2025 | 08/14/2028 | 14.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 07/15/2025 | 07/14/2028 | 15.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 06/17/2025 | 06/14/2028 | 15.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 05/15/2025 | 05/15/2028 | 16.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 04/15/2025 | 04/18/2028 | 19.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 03/17/2025 | 03/14/2028 | 16.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 02/18/2025 | 02/14/2028 | 14.0 |
|  Russell 2000 | Standard | 3 Year | -20.0 | 01/15/2025 | 01/14/2028 | 15.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 12/16/2025 | 12/16/2030 | 18.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 11/17/2025 | 11/14/2030 | 18.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 10/15/2025 | 10/14/2030 | 16.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 09/16/2025 | 09/16/2030 | 16.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 08/15/2025 | 08/14/2030 | 15.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 07/15/2025 | 07/15/2030 | 17.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 06/17/2025 | 06/14/2030 | 17.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 05/15/2025 | 05/14/2030 | 18.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 04/15/2025 | 04/15/2030 | 20.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 03/17/2025 | 03/14/2030 | 19.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 02/18/2025 | 02/14/2030 | 18.0 |
|  S&P 500 | Standard | 5 Year | -20.0 | 01/15/2025 | 01/14/2030 | 18.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 12/16/2025 | 12/16/2030 | 22.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 11/17/2025 | 11/14/2030 | 22.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 10/15/2025 | 10/14/2030 | 19.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 09/16/2025 | 09/16/2030 | 21.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 08/15/2025 | 08/14/2030 | 19.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 07/15/2025 | 07/15/2030 | 21.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 06/17/2025 | 06/14/2030 | 21.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 05/15/2025 | 05/14/2030 | 21.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 04/15/2025 | 04/15/2030 | 25.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 03/17/2025 | 03/14/2030 | 25.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 02/18/2025 | 02/14/2030 | 21.0 |
|  Russell 2000 | Standard | 5 Year | -20.0 | 01/15/2025 | 01/14/2030 | 21.0 |

---

## Ex-99.(29)

***<u>EQUITABLE HOLDINGS, INC. - SUBSIDIARY ORGANIZATION CHART : DECEMBER 31, 2025</u>***

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Type of<br>Subsidiary | State of<br>Incorp. or<br>Domicile | State of<br>Principal<br>Operation | Federal<br>Tax ID # | Number of<br>Shares<br>Owned | Parent's<br>Percent of<br>Ownership<br>or Control | Comments (e.g.,<br>Basis of Control) | Address | CityStZip |
|  Equitable Holdings, Inc. |  | DE | NY | 90-0226248 |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alpha Units Holdings, Inc | HCO | DE | NY | 83-2796390 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alpha Units Holdings II, Inc | HCO | DE | NY | 68-0461436 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 787 Holdings, LLC | HCO | DE | NY | See Note<br>19 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1285 Holdings, LLC | HCO | DE | NY | 46-1106388 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Services, LLC (Notes 2 &16) |  | DE | NY | 52-2197822 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CS Life Re Company | Insurance | AZ |  | 46-5697182 | 250000 | 100.00% |  | 8501 IBM Dr | Charlotte,<br>NC 28262 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Investment Management, LLC | Investment | DE | NY | 87-1424173 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Investment Management, LLC | Investment | DE | NY | 88-2794295 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Bermuda RE Ltd. | Insurance | Bermuda | Hamilton | 98-1809871 | 250000 | 100.00% |  | Clarendon, 2 Church St | Hamilton,<br>HM-11 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EQ AZ Life Re Company | Insurance | AZ | AZ | 82-3971925 | 250000 | 100.00% | NAIC # 16234 | 3030 N. Third Street Suite<br>790 | Phoenix,<br>AZ 85012 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Distribution Holding Corporation (Note 2) |  | DE | NY | 13-4078005 | 1000 | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Advisors, LLC (Note 5) |  | DE | NY | 13-4071393 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Network, LLC (Note 6) | Operating | DE | NY | 06-1555494 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Network of Puerto Rico, Inc. | Operating | P.R. | P.R. | 66-0577477 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Penn Investment Advisors, Inc | Operating | NY | NY |  |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PlanConnect, LLC | Operating | DE | NY | 27-1540220 |  | 100.00% |  | 100 Madison Street | Syracuse,<br>NY 13221 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Life Insurance Company (Note 2 & 9) \* | Insurance | NY | NY | 13-5570651 | 2000000 | 100.00% | NAIC # 62944; General Partner of Equitable Managed Asset | NAIC # 62944; General Partner of Equitable Managed Asset |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Investment Management Group LLC | Operating | DE | NY | 27-5373651 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; VA Capital Company LLC | Investment | DE | NY |  |  | 9.10% | EIM owns 9.1% | EIM owns 9.1% |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Broad Vista Partners, LLC | Investment | DE | NY | 81-3019204 |  | 70.00% | 70% by Equitable Financial & 30% by AXA France | 70% by Equitable Financial & 30% by AXA France |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200 East 87th Street Company, LLC | Investment | DE | NY | 86-3691523 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Westory 14th Street LLC | Investment | DE | Washington,<br>DC | 99-1043155 |  | 100.00% |  | 1345 Avenue of the Americas | New York,<br> NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EQ European Commercial Real Estate Debt Holdings LLC | Investment | DE | NY | 85-3881722 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EQ European Commercial Real Estate Debt Holdings GP S.à r.l. | Investment | Luxembourg | Luxembourg |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EQ European Commercial Real Estate Debt,SICAV-RAIF | Investment | Luxembourg | Luxembourg |  |  |  | Jointly owned by both EQ European Commercial Real Estate Debt Holdings LLC and EQ European Real Estate Debt Holdings GP S.a.r.l. | Jointly owned by both EQ European Commercial Real Estate Debt Holdings LLC and EQ European Real Estate Debt Holdings GP S.a.r.l. |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EQ ECRED Investments I S.à r.l. | Investment | Luxembourg | Luxembourg |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EQ ECRED Investments II S.à r.l. | Investment | Luxembourg | Luxembourg |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EQ Holdings, LLC (Notes 3 & 4) | HCO | NY | NY | 22-2766036 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; See Attached Listing A |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Managed Assets, L.P. | Investment | DE | NY | 13-3385080 |  |  | General Partner of Equitable Deal Flow Fund | General Partner of Equitable Deal Flow Fund |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EVSA, Inc. | Investment | DE | PA | 23-2671508 | 50 | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ECA Residential LLC | Investment | DE | DE | 92-0830868 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Farmland Investors, LLC | Investment | DE | NY | 33-3290749 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Real Estate Partnership Equities (various) | Investment | \*\* |  |  |  |  | \*\* |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Switchyard 500 Santa Fe LLC (a Delaware Limited Liability Company) | Investment | DE | CA | 39-2904495 |  | 100.00% |  | 1345 Avenue of the<br>Americas, New York,<br>New York 10105 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Separate Account 166, LLC | Investment | DE | NY | 47-4180335 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Life and Annuity Company \* (Note 10,17 & 18) | Insurance | Colorado | Colorado | 13-3198083 | 1000000 | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MONY International Holdings, LLC | HCO | DE | NY | 13-3790446 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MONY International Life Insurance Co. Seguros de Vida S.A.\* | Insurance | Argentina | Argentina | 98-0157781 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MONY Financial Resources of the Americas Limited | Insurance | Jamaica | Jamaica | 13-3790446 | 1000 | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MBT, Ltd. | Operating | Cayman<br>Islands | Cayman<br>Islands | 98-0152047 | 633 | 100.00% | 79% by MONY Int'l Holdings & 21% by MONY Financial Resources | 79% by MONY Int'l Holdings & 21% by MONY Financial Resources |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MONY Participacoes LTDA (f/k/a MONY Consultoria e Corretagem de Seguros Ltda) | Operating | Brazil | Brazil |  |  | 99.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Life Insurance Company of America\* | Insurance | AZ | NY | 86-0222062 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Investment Management America, LLC | Investment | DE | NY | 93-2098229 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ECA AZ Residential LLC | Investment | DE | DE | 93-3718520 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MONY Financial Services, Inc. | HCO | DE | NY | 11-3722370 | 1000 | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Marketing Agency, Inc. | Operating | OH | OH | 31-1465146 | 99 | 99.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1740 Advisers, Inc. | Operating | NY | NY | 13-2645490 | 15000 | 100.00% |  |  |  |

---

Page 1 of 5

------

***<u>EQUITABLE HOLDINGS, INC. - SUBSIDIARY ORGANIZATION CHART : DECEMBER 31</u><u>, 2025</u>***

\* Affiliated Insurer

\*\* Information relating to Equitable's Real Estate Partnership Equities is disclosed in Schedule BA, Part 1 of AXA Equitable Life's Annual Statement, which has been filed with the N.Y.S. Insurance Department.

\*\*\* All subsidiaries are corporations, except as otherwise noted.

**1.** The Equitable Companies Incorporated changed its name to AXA Financial, Inc. on Sept. 3, 1999.

**2.** Effective Sept. 20, 1999, AXA Financial, Inc. transferred ownership of Equitable Life to AXA Client
Solutions, LLC, which was formed on July 19, 1999.

Effective January 1, 2002, AXA Client Solutions, LLC transferred ownership of Equitable Life and AXA Distribution Holding Corp. to AXA Financial, Inc.

Effective May 1, 2002, AXA Client Solutions, LLC changed its name to AXA Financial Services, LLC.

Effective June 1, 2002, AXA Financial, Inc. transferred ownership of Equitable Life and AXA Distribution Holding Corp. to AXA Financial Services, LLC.

Effective November 30, 2007, the name of AXA Financial Services, LLC was changed to AXA Equitable Financial Services, LLC.

**3.** Equitable Holding Corp. was merged into Equitable Holdings, LLC on Dec. 19, 1997. Equitable Holdings,
LLC had its name changed to EQ Holdings, LLC, effective November 4, 2019.

**4.** In October 1999, AllianceBernstein Holding L.P. ("AllianceBernstein Holding L.P.")
reorganized by transferring its business and assets to AllianceBernstein L.P., a newly formed private partnership ("AllianceBernstein").

As of December 31, 2025 Equitable Holdings, Inc and its subsidiaries own 68.26% of the issued and outstanding public and private units in AllianceBernstein (the "AllianceBernstein Units"), as follows:

Equitable Holdings, held directly 81,520,154 AllianceBernstein Units (27.50%),

Alpha Units Holdings owns 75,851,289 AllianceBernstein Units (25.58%)

GP (GP owned by Alpha Units), owns 3,064,732 (1.03%), and

Alpha Units Holdings II owns 41,934,582 (14.14%)

***As of September 26, 2019, Certificate of Cancellation filed for ACMC, LLC***

**5.** EQ Financial Consultants (formerly, Equico Securities, Inc.) was merged into AXA Advisors, LLC on Sept.
20, 1999. AXA Advisors, LLC was transferred from Equitable Holdings, LLC to AXA Distribution Holding Corporation on Sept. 21, 1999.

**6.** Effective March 15, 2000, Equisource of New York, Inc. and 14 of its subsidiaries were merged into
AXA Network, LLC, which was then sold to AXA Distribution Holding Corp. EquiSource of Alabama, Inc. became AXA Network of Alabama, LLC. EquiSource Insurance Agency of Massachusetts, Inc. became AXA Network Insurance Agency of Massachusetts, LLC.
Equisource of Nevada, Inc., of Puerto Rico, Inc., and of Texas, Inc., changed their names from "EquiSource" to become "AXA Network", respectively. Effective February 1, 2002, Equitable Distributors Insurance Agency of
Texas, Inc. changed its name to AXA Distributors Insurance Agency of Texas, Inc. Effective February 13, 2002 Equitable Distributors Insurance Agency of Massachusetts, LLC changed its name to AXA Distributors Insurance Agency of Massachusetts,
LLC. **7.** Effective June 6, 2000, Frontier Trust Company was sold by ELAS to AXF and merged into Frontier
Trust Company, FSB.

**8.** Effective June 1, 2001, Equitable Structured Settlement Corp was transferred from ELAS to Equitable
Holdings, LLC.

**9.** Effective September 2004, The Equitable Life Assurance Society of the United States changed its name to
AXA Equitable Life Insurance Company.

**10.** Effective September 2004, The Equitable of Colorado changed its name to AXA Life and Annuity Company.

**11.** Effective February 18, 2005, MONY Realty Capital, Inc. was sold.

**12.** Effective May 26, 2005, Matrix Capital Markets Group was sold.

**12.** Effective May 26, 2005, Matrix Private Equities was sold.

**13.** Effective December 2, 2005, Advest Group was sold.

**14.** Effective February 24, 2006, Alliance Capital Management Corporation changed its name to
AllianceBernstein Corporation.

**15.** Effective July 11, 2007, Frontier Trust Company, FSB was sold.

**16.** Effective November 30, 2007, AXA Financial Services, LLC changed its name to AXA Equitable
Financial Services, LLC.

**17.** Effective August 1, 2008, AXA Equitable Life Insurance Company transferred ownership of AXA Life
and Annuity Company to AXA Equitable Financial Services, LLC.

**18.** Effective September 22, 2008, AXA Life and Annuity Company changed its name to AXA Equitable Life
and Annuity Company.

**19.** The EIN for 787 Holdings, LLC is 27-0294443, to be used for
federal employment taxes and certain federal excise taxes.

For federal tax purposes, it should generally use AXA Financial's EIN, which is 13-3623351.

**20.** Effective June 29, 2012, AXA Financial (Bermuda) Ltd. was redomesticated to Arizona and its name
was changed to AXA RE Arizona Company.

**21.** Effective December 15, 2014, AXA Strategic Ventures US, LLC. was formed.

**22.** Effective April 4, 2018, AXA America Corporate Solutions Inc was sold to AXA US Holdings Inc.

**23.** AXA RE Arizona Company was merged into AXA Equitable Life Insurance Company 4/12/18

**24.** EQ AZ Life Re Company was formed on 1/3/18

**25.** AXA Technology Services America, Inc merged into AXA Equitable Holdings, Inc. effective 11/30/19

**26.** Effective December 13, 2019, MONY Life Insurance Company of America changed its name to Equitable
Financial Life Insurance Company of America

**27.** Effective January 13, 2020, AXA Equitable Holdings, Inc. changed its name to Equitable Holdings,
Inc.

**28.** Effective April 1, 2020, US Financial Life Insurance was sold

**29.** Effective April 1, 2020, MONY Life Insurance Company of the Americas, Ltd was sold

**30.** Effective June 15, 2020, AXA-IM Holding U.S., Inc changed
its name to Alpha Units Holdings II, Inc

**31.** Effective June 15, 2020, AXA Equitable Life Insurance Company changed its name to Equitable
Financial Life Insurance Company

**32.** Effective June 1, 2021, Corporate Solutions Life Reinsurance Co was sold to Venerable Insurance and
Annuity Company

**33.** Effective June 1, 2021, CS Life Re owned 100% by Equitable Financial Services, LLC

**34.** Effective December 30, 2022 Equitable Investment Management, LLC (EIM, LLC) changed its name to
Equitable Financial Investment Management, LLC

**35.** Effective December 30, 2022 Equitable Investment Management II, LLC (EIM II, LLC) changed its name
to Equitable Investment Management, LLC

Page 2 of 5

------

***<u>EQUITABLE HOLDINGS, INC. - SUBSIDIARY ORGANIZATION CHART : DECEMBER 31</u><u>, 2025</u>***

---

| | |
|:---|:---|
|  Dissolved or | - On November 3, 2000, Donaldson, Lufkin & Jenrette, Inc. was sold to Credit Suisse Group. |
|  Merged | - 100 Federal Street Funding Corporation was dissolved August 31, 1998. |
|  | - 100 Federal Street Realty Corporation was dissolved December 20, 2001. |
|  | - CCMI Corp. was dissolved on October 7, 1999. |
|  | - ELAS Realty, Inc. was dissolved January 29, 2002. |
|  | - EML Associates, L.P. was dissolved March 27, 2001. |
|  | - EQ Services, Inc. was dissolved May 11, 2001. |
|  | - Equitable BJVS, Inc. was dissolved October 3, 1999. |
|  | - Equitable Capital Management Corp. became ECMC, LLC on November 30, 1999. |
|  | - Equitable JV Holding Corp. was dissolved on June 1, 2002.F142 |
|  | - Equitable JVS II, Inc. was dissolved December 4, 1996 |
|  | - Equitable Underwriting & Sales Agency (Bahamas) Ltd. was dissolved on December 31, 2000. |
|  | - EREIM LP Associates (L.P.) was dissolved March 27, 2001. |
|  | - EREIM Managers Corporation was dissolved March 27, 2001. |
|  | - EVLICO East Ridge, Inc. was dissolved Jan. 13, 2001 |
|  | - EVLICO, Inc. was dissolved in 1999. |
|  | - Franconom, Inc. was dissolved on December 4, 2000. |
|  | - GP/EQ Southwest, Inc. was dissolved October 21, 1997 |
|  | - HVM Corp. was dissolved on Feb. 16, 1999. |
|  | - ML/EQ Real Estate Portfolio, L.P. was dissolved March 27, 2001. |
|  | - Prime Property Funding, Inc. was dissolved in Feb. 1999. |
|  | - Sarasota Prime Hotels, Inc. became Sarasota Prime Hotels, LLC. |
|  | - Six-Pac G.P., Inc. was dissolved July 12, 1999 |
|  | - Paramount Planners, LLC., a direct subsidiary of AXA Distribution Holding Corporation, was dissolved on December 5, 2003 |
|  | - Equitable Rowes Wharf, Inc. was dissolved October 12, 2004 |
|  | - ECLL Inc. was dissolved July 15, 2003 |
|  | - MONY Realty Partners, Inc. was dissolved February 2005. |
|  | - Wil-Gro, Inc. was dissolved June, 2005. |
|  | - Sagamore Financial LLC was dissolved August 31, 2006. |
|  | - Equitable JVS was dissolved August, 2007. |
|  | - Astor Times Square Corp. dissolved as of April 2007. |
|  | - Astor/Broadway Acquisition Corp. dissolved as of August 2007. |
|  | - PC Landmark, Inc. has been administratively dissolved. |
|  | - EJSVS, Inc. has been administratively dissolved. |
|  | - STCS, Inc. was dissolved on August 15, 2007. |
|  | - AXA Network of Alabama was merged into AXA Network, LLC. on November 18, 2011 |
|  | - AXA Network of Connecticut, Maine and New York, LLC was merged into AXA Network, LLC. on November 17, 2011 |
|  | - AXA Network Insurance Agency of Massachusetts, LLC was merged into AXA Network, LLC. on November 17, 2011 |
|  | - AXA Network Insurance Agency of Texas, Inc. was merged into AXA Network, LLC. effective January 1, 2012. |
|  | - AXA Network of Nevada, Inc. was merged into AXA Network, LLC. effective January 1, 2012. |
|  | - Equitable Deal Flow Fund, L.P. dissolved effective December 2013. |
|  | - ACMC, LLC dissolved September 26, 2019 |

---

Page 3 of 5

------

***EQUITABLE HOLDINGS, INC. - SUBSIDIARY ORGANIZATION CHART : DECEMBER 31, 2025***

***LISTING A - EQ Holdings, LLC***

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Type of<br>Subsidiary** | **State of<br>Incorp. or<br>Domicile** | **State of<br>Principal<br>Operation** | **Federal<br>Tax ID #** | **Number of<br>Shares<br>Owned** | **Parent's<br>Percent of<br>Ownership<br>or Control** | **Comments (e.g., Basis<br>of Control)** | **Address** | **CityStZip** |
|  Equitable Holdings, Inc. |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Equitable Financial Services, LLC (Note 2) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Equitable Life Insurance Company \* |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EQ Holdings, 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; Equitable Casualty Insurance Company \* | Operating | VT | VT | 06-1166226 | 1000 | 100.00% |  | KeyState Captive Management, LLC 100 Main Street, Suite 1 | Burlington, VT 05402 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Corporation (See Note 4 on Page 2) | Operating | DE | NY | 13-3633538 | 100 | 100.00% |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; See Attached Listing B |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Distributors, LLC | Operating | DE | NY | 52-2233674 |  | 100.00% |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; J.M.R. Realty Services, Inc. | Operating | DE | NY | 13-3813232 | 1000 | 100.00% |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Structured Settlement Corp. (See Note 8 on Page 2) | Operating | DE | NJ | 22-3492811 | 100 | 100.00% |  |  |  |

---

\* Affiliated Insurer

---

| | |
|:---|:---|
| Dissolved or | Equitable Investment Corp merged into Equitable Holdings, LLC on November 30, 1999. |
| Merged | Equitable Capital Management Corp. became ECMC, LLC on November 30, 1999.<br> Effective March 15, 2000, Equisource of New York, Inc. and its subsidiaries were merged into AXA Network, LLC, which was then sold to AXA Distribution Holding Corp.<br> Effective January 1, 2002, Equitable Distributors, Inc. merged into AXA Distributors, LLC. AXA Distributors Insurance Agency of Alabama, LLC was merged into AXA Distributors, LLC effective November 30, 2011.<br> AXA Distributors Insurance Agency, LLC was merged into AXA Distributors, LLC effective November 28, 2011.<br> AXA Distributors Insurance Agency of Massachusetts, LLC was merged into AXA Distributors, LLC effective November 29, 2011.<br> AXA Distributors Insurance Agency of Texas Inc. LLC was merged into AXA Distributors, LLC effective November 29, 2011.<br> ELAS Securities Acquisition Corp. was merged into Equitable Holdings, LLC effective July 16, 2012 |

---

***<u>EQUITABLE HOLDINGS, INC. - SUBSIDIARY ORGANIZATION CHART : DECEMBER 31</u><u>, 2025</u><u> </u>***

***<u>LISTING B - AllianceBernstein Corporation</u>*** 

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Type of<br>Subsidiary** | **State of<br>Incorp. or<br>Domicile** | **State of<br>Principal<br>Operation** | **Federal<br>Tax ID #** | **Number of<br>Shares<br>Owned** | **Parent's<br>Percent of<br>Ownership<br>or Control** | **Comments (e.g., Basis<br>of Control)** | **Address** | **CityStZip** |
|  Equitable Holdings, Inc. |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alpha Units Holdings, Inc. |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Corporation |  | DE | NY | 13-3633538 |  |  | owns 1% GP interest in AllianceBernstein L.P. and 100,000 GP units in AllianceBernstein Holding L.P. | 1345 Avenue of the Americas | New York, New York 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Services, LLC (Note 2) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Holding L.P. (See Note 4 on Page 2) | HCO (NYSE: AB) | DE | NY | 13-3434400 |  |  |  | 1345 Avenue of the Americas | New York, New York 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein L.P. (See Note 4 on Page 2) | Operating | DE | NY | 13-4064930 |  |  |  | 1345 Avenue of the Americas | New York, New York 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Investments Taiwan Limited | Operating | Taiwan | Taiwan |  |  | 75.12% | AllianceBernstein Hong Kong Limited owns 24.88% |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AB Trust Company, LLC | Operating | NH | NY |  |  | 100.00% | Sole member interest |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AB Distribution Vehicle LLC (100% owned by ABLP) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alliance Capital Management LLC | HCO | DE | NY |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Real Estate Investments LLC | Operating | DE | NY |  |  | 100.00% | Sole member interest |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AB Private Credit Investors LLC | Operating | DE | NY | 47-1265381 |  | 100.00% | Sole member interest |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AB Custom Alternative Solutions LLC | Operating | DE | NY |  |  | 100.00% | Sole member interest (formerly known as RASL) | 1345 Avenue of the Americas | New York, New York 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein & Co., LLC | Operating | DE | NY | 13-4132953 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Autonomous Research US LP ['99.9% owned by SCB & Co. LLC & 0.01% by ABLP] |  | NY | NY |  |  |  | '99.9% owned by SCB & Co. LLC & 0.01% by ABLP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AnchorPath Financial, LLC |  | DE | NY |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AnchorPath GP, LLC |  | DE | NY |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AB Broadly Syndicated Loan Manager LLC |  | DE | NY |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SCB Global Holdings LLC (100% owned by Alliance Capital Mgmt. LLC) |  | DE | NY |  |  | 100.00% | Owned by Alliance Capital Mgmt. 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; Bernstein North America Holdings LLC (66.7% (Class A)/95.01 (Class B) owned by<br>SCB Global Holdings LLC and 33.3% (Class A)/4.99% (Class B) by Societe Generale) |  | DE | NY |  |  | 100.00% | SCB Global Holdings 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; Bernstein Institutional Services LLC (100% owned by Bernstein North America Holdings LLC) |  | DE | NY |  |  | 100.00% | SCB Global Holdings LLC 0 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein (Canada) Limited (100% owned by Bernstein North America Holdings LLC) |  |  |  |  |  | 100.00% | Owned by SCB Global Holdings |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Business Services Private Limited |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein International LLC | HCO | DE | NY |  |  |  | 100.00% | Owned by AllianceBernstein L.P. | 1345 Avenue of the Americas New York, New York 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein Holdings Limited (43.89% owned by AB International LLC, 5.11% by SCB Global Holdings LLC & 51% by Societe Generale) |  | U.K. | London |  |  |  |  | 33.33% owned each by AB International LLC, AB Corp. of Delaware & SCB Glbl. Holdings 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; Sanford C. Bernstein (Hong Kong) Limited (100% owned by SCB Holdings Limited) (2) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein Japan KK (100% owned by SCB Holdings Limited) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein (Singapore) Private Limited (100% owned by SCB Holdings Limited) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein Ireland Limited (100% owned by SCB Holdings Limited) (no Spain branch) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein (Schweiz) GmbH (100% owned by SCB Holdings Limited) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein Limited (100% owned by SCB Holdings Limited) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein (Autonomous UK) 1 Limited (100% owned by SCB Limited) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bernstein Autonomous LLP (100% by SCB (Autonomous UK) 1 Ltd.) (3) Bernstein Autonomous LLP (50% by SCB Ltd. and 50% by SCB (Autonomous UK) 1 Ltd.) (2) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Procensus Limited (100% owned by SCB (Autonomous UK) 1 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; Sanford C. Bernstein (CREST Nominees) Ltd. (100% by SCB Limited) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sanford C. Bernstein (India) Private Limited (99.99% owned by SCB Holdings Limited & 0.01% by SCB Limited) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BSG France S.A. (100% by SCB Holdings Limited) (4) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein (Europe) Limited |  | Dublin | Ireland |  |  | 100.00% | AB International LLC owns the other 50% by AB Corp. of Delaware |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CPH Capital Fondsmaeglerselskab A/S (100% by AB Europe 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; AllianceBernstein Holdings Limited | HCO | U.K. | London |  |  | 100.00% | Owned by AllianceBernstein International 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; AllianceBernstein ECRED Managment Limited |  | U.K. | London |  |  | 100.00% | Owned by AB International 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; AllianceBernstein ECRED Co-Investment Limited |  | U.K. | London |  |  | 100.00% | Owned by AB International 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; AllianceBernstein Corporation of Delaware | HCO | DE | NY | 13-2778645 | 10 | 100.00% |  | 1345 Avenue of the Americas | New York, New York 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein (Argentina) S.R.L. | Operating | Argentina | Buenos Aires |  |  | 99.00% | AllianceBernstein Oceanic Corporation owns 1% and 99% by AB Corporation of Delaware |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AB Germany GmbH |  | Germany | Frankfurt |  |  | 100.00% | AB Corporation of Delaware |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein (Chile) SpA | Operating | Chile | Santiago |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Japan Ltd. | Operating | Japan | Tokyo |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Invest. Manage. Australia Limited | Operating | Australia | Sydney & Melbourne |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Administradora de Carteiras (Brasil) Ltda. | Operating | Brazil | Sao Paulo |  |  | 99.99% | AllianceBernstein Oceanic Corporation owns **0.01% and 99.99% by** AB Corporation of Delaware | Rua Jaoquim No. 72, Suite 62 | Sao Paulo, Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Holdings (Cayman) Ltd. | HCO | Cayman Isles | Cayman Isles |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Preferred Limited | HCO | U.K. | London |  |  | 100.00% | Owned by AllianceBernstein Holdings (Cayman) 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; AB Bernstein Israel Ltd. | Operating | Israel | Tel Aviv |  |  | 100.00% | AB Preferred |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Limited | Operating | U.K. | London |  | 250000 | 100.00% | AB Preferred owns 100% of preference shares (50.05% of ABL issued shares) & AB Holdings Limited owns 100% of ordinary shares (49.95% of ABL issues shares) |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein (DIFC) Limited (100% owned by AB Ltd.) |  | United Arib Emirates | Dubai |  |  | 100.00% | AB Limited |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Schweiz AG | Operating | Switzerland | Zurich |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein (Luxembourg) S.a.r.l. (1) | Operating | Lux. | Lux. |  | 3999 | 100.00% | AB Holdings Limited owns 79.75% class b ordinary & AB Preferred owns 20.25% preference shares |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein (Mexico) S. de R.L. de C.V. | Operating | Mexico | Mexico City |  |  | 99.00% | AllianceBernstein Oceanic Corp. owns 1% and 99 & by AB Corp of Delaware |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Australia Limited | Operating | Australia | Sydney & Melbourne |  |  | 50.00% | AB International LLC owns the other 50% by AB Corp. of Delaware |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Canada, Inc. | Operating | Canada | Toronto | 13-3630460 | 18750 | 100.00% |  |  |  |

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Page 4 of 5

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***EQUITABLE HOLDINGS, INC. - SUBSIDIARY ORGANIZATION CHART : DECEMBER 31, 2025***

***LISTING B - AllianceBernstein Corporation***

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Type of<br>Subsidiary** | **State of<br>Incorp. or<br>Domicile** | **State of<br>Principal<br>Operation** | **Federal<br>Tax ID #** | **Number<br>of Shares<br>Owned** | **Parent's<br>Percent of<br>Ownership<br>or Control** | **Comments<br>(e.g., Basis<br>of Control)** | **Address** | **CityStZip** |
|  Equitable Holdings, Inc. |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equitable Financial Services, LLC (Note 2) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Corporation |  | DE | NY | 13-3633538 |  |  |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein L.P. | Operating | DE | NY | 13-4064930 |  |  |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein International LLC | HCO | DE | NY |  |  | 100.00% | Owned by AllianceBernstein L.P. | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Corporation of Delaware (Cont'd) | HCO | DE | NY | 13-2778645 |  |  |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein (Singapore) Ltd. | Operating | Singapore | Singapore |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Portugal, Unipessoal LDA. | Operating | Portugal | Lisbon |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alliance Capital (Mauritius) Private Ltd. | HCO | Mauritius | Port Louis |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Invest. Res. & Man. (India) Pvt. Ltd. | Operating | India | Mumbai |  |  |  | 99.99% AC (Muaritius) and 0.01% ABCD |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Oceanic Corporation | HCO | DE | NY | 13-3441277 | 1000 | 100.00% |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Asset Management (Korea) Ltd. | Operating | Korea | Seoul |  |  | 100.00% |  | 14th Floor, Seoul Finance Center, 84 Taepyungro 1-ga, Jung-gu |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Investments, Inc. | Operating | DE | NY | 13-3191825 | 100 | 100.00% |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Investor Services, Inc. | Operating | DE | TX | 13-3211780 | 100 | 100.00% |  | 1345 Avenue of the Americas | New York, NY 10105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Hong Kong Limited | Operating | Hong Kong | Hong Kong |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Management Consulting (Shanghai) Co., Ltd. (Name chage-formerly AB (Shanghai) Investment Mangagment Co., Ltd.) | Operating | China | Shanghai |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AllianceBernstein Fund Management Co., Ltd. (CSRC license issued) |  | China | Shanghai |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AB (Shanghai) Overseas Investment Fund Management Co., Ltd. |  | China | Shanghai |  |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; W.P. Stewart & Co., LLC. | Operating | DE | NY | 98-0201080 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; WPS Advisors, LLC. | Operating | DE | NY | 13-4008818 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; W.P. Stewart Asset Management LLC | Operating | DE | NY | 98-0201079 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; W.P. Stewart Securities LLC | Dormant | DE | NY | 27-2713894 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; W.P. Stewart Asset Management (NA), LLC. | Operating | NY | NY | 11-2650769 |  | 100.00% |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AB CarVal Investors L.P. |  | DE |  |  |  |  | 99.9% AllianceBernstein L.P. (98.9% LP / 1% GP interests) and AB Corp. of Del. (0.1% preferred LP interest) |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal CLO Management GP, LLC |  | DE |  |  |  |  | 100% by ABCarVal Investors L.P. |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal CLO Management Holdings, L.P. |  | DE |  |  |  |  | 10% by CarVal CLO Mgmt GP, LLC and 90% by ABCarVal Invstrs LP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal CLO Management, LLC |  | DE |  |  |  |  | 100% CarVal CLO Mgmt Hldngs LP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal Carry GP Corp. |  | Cayman |  |  |  |  | 100% ABCarVal Invstrs LP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CVI General Partner, LLC |  | DE |  |  |  |  | 100% CarVal Carry GP Corp. |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CVI Resi Manager, LLC (100% owned by CarVal Carry GP Corp.) |  | DE |  |  |  |  | 100% CarVal Carry GP Corp. |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal Investors Luxembourg S.a.r.l. |  | Luxembourg |  |  |  |  | 100% ABCarVal Invstrs LP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal Investors UK Limited |  | U.K. |  |  |  |  | 100% ABCarVal Invstrs LP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal Investors GB LLP |  | U.K. |  |  |  |  | 97.9% by CarVal Invstrs UK Ltd. and 2.1% by 5 UK members |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal Portugal LDA (now 100% owned by ABCarVal Invstrs LP) |  | Portugal |  |  |  |  | 100% by ABCarVal Invstrs LP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal Investors Pte Ltd. |  | Singapore |  |  |  |  | 100% ABCarVal Invstrs LP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal Investors PRC Holdings Pte. Ltd. |  | Singapore |  |  |  |  | 100% ABCarVal Invstrs LP |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CarVal Wensheng Private Fund Management (Shanghai) Co., Ltd. |  | China |  |  |  |  | 80% by ABCarVal Invstrs PRC Hldns Pte Ltd. and 20% by Third Party Parnter |  |  |

---

(1) AB (Luxembourg) S.a. r.l. has branch offices in Amsterdam Netherlands; Madrid, Spain, Milan, Italy; Paris,
France; Munich, Germany (with satellite office in Frankfurt) and Stockholm, Sweden.

(2) Bernstein Autonomous LLP has branch office in Dubai.

(3) BSG France SA has branch offices in Amsterdam-Netherlands, Frankfurt-Germany, Madrid-Spain, Milan-Italy and
Stockholm-Sweden.

(4) SCB Hong Kong has branch office in Australia.

(5) AB (Europe) Ltd. had branch office in Frankfurt, Germany.and Copenhagen, Denmark

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