# EDGAR Filing Document

**Accession Number:** 0001475231
**File Stem:** 0001193125-25-140759
**Filing Date:** 2025-6
**Character Count:** 121611
**Document Hash:** c49ae2a5c285a5d8139a44cfe939880d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-140759.hdr.sgml**: 20250613

**ACCESSION NUMBER**: 0001193125-25-140759

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 7

**FILED AS OF DATE**: 20250613

**DATE AS OF CHANGE**: 20250613

**EFFECTIVENESS DATE**: 20250613

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Separate Account VA FF
- **CENTRAL INDEX KEY:** 0001475231

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-22370
- **FILM NUMBER:** 251046718

**BUSINESS ADDRESS:**
- **STREET 1:** 6400 C STREET SW
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 524990001
- **BUSINESS PHONE:** 319-355-8366

**MAIL ADDRESS:**
- **STREET 1:** 6400 C STREET SW
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 524990001
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Separate Account VA FF
- **CENTRAL INDEX KEY:** 0001475231

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-163878
- **FILM NUMBER:** 251046717

**BUSINESS ADDRESS:**
- **STREET 1:** 6400 C STREET SW
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 524990001
- **BUSINESS PHONE:** 319-355-8366

**MAIL ADDRESS:**
- **STREET 1:** 6400 C STREET SW
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 524990001

## Series and Classes Contracts Data

### Separate Account VA FF (Series ID: S000028071)

| Class ID   | Class Name                  | Ticker Symbol   |
|:---|:---|:---|
| C000085420 | SecurePath for Life Product |  |

As filed with the Securities and Exchange Commission on June 13, 2025

Registration No. 333- 163878

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;811- 22370

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

**FORM N-4** 

REGISTRATION STATEMENT UNDER THE

SECURITIES ACT OF 1933

Pre-Effective Amendment No.

Post-Effective Amendment No. 18

and

REGISTRATION STATEMENT UNDER THE

INVESTMENT COMPANY ACT OF 1940

Amendment No. 20

SEPARATE ACCOUNT VA FF

(Exact Name of Registrant)

TRANSAMERICA LIFE INSURANCE COMPANY

(Name of Depositor)

6400 C Street SW

Cedar Rapids, IA 52499-0001

(*Address of Depositor's Principal Executive Offices*)

Depositor's Telephone Number: (319) 355-8511

Brian Stallworth, Esquire

Transamerica Life Insurance Company

c/o Office of the General Counsel

6400 C Street SW

Cedar Rapids, IA 52499-4240

(*Name and Address of Agent for Service*)

------

It is proposed that this filing become effective:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>x</u> immediately upon filing pursuant to paragraph (b) of Rule 485

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; on (May 1, 2025) pursuant to paragraph (b) of Rule 485

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 60 days after filing pursuant to paragraph (a)(1) of Rule 485

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; on (date) pursuant to paragraph (a)(1) of Rule 485

If appropriate, check the following box:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This post-effective amendment designates a new effective date for a previously filed post-effective amendment.

Check each box that appropriately characterizes the Registrant:

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

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

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>x</u> Insurance Company relying on Rule 12h-7 under the Exchange Act

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

------

Registrant is filing this post-effective amendment (the "Amendment") for the purpose of supplementing the Statement of Additional Information for the SecurePath for Life Product dated May 1, 2025 included in the Registration Statement. The sole purpose of the amendment is to include the opinion, dated April 3, 2025, that was inadvertently omitted from the May 1, 2025 filing. The Amendment is not intended to amend or delete any part of the Registration Statement, except as specifically noted herein. Parts A and B filed in Post-Effective Amendment No. 17 to the Registration Statement (File No. 333-163878) and Amendment No. 19 to the Registration Statement (File No. 811-22370) are hereby incorporated by reference to the extent required by applicable law.

------

**SECUREPATH FOR LIFE PRODUCT** 

**Issued By:**

---

| | |
|:---|:---|
| **TRANSAMERICA LIFE INSURANCE**<br> **COMPANY**<br>**Separate Account VA FF**  | **TRANSAMERICA FINANCIAL LIFE**<br> **INSURANCE COMPANY**<br>**TFLIC Pooled Account No. 44**  |

---

**Supplement dated June 13, 2025** 

**to the** 

**Statement of Additional Information** 

**Dated May 1, 2025** 

**Effective immediately,** the Statement of Additional Information (SAI) is hereby amended as follows.

This Supplement updates certain information in the above referenced SAI. Except as indicated in this Supplement, all other information included in the SAI remains unchanged. We will send you another copy of the applicable SAI or any supplement without charge upon request. Please contact our Administrative Office referenced in the SAI.

This Supplement must be accompanied or preceded by the applicable SAI.

**Please read this Supplement carefully and retain it for future reference.** 

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**STATEMENTS OF ASSETS AND LIABILITIES** 

**At December 31, 2024** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **SecurePath**<br>**for Life**<br>**Retirement**<br>**Income** | **SecurePath**<br>**for Life**<br>**2020** | **SecurePath**<br>**for Life**<br>**2025** | **SecurePath**<br>**for Life**<br>**2030** | **SecurePath**<br>**for Life**<br>**2035** |
|  **Assets:** |  |  |  |  |  |
|  Investment in mutual fund, at net asset value | $55004 | $1227384 | $52901 | $480480 | $114902 |
|  Receivable for investment sold | 16 | 161 |  | 50 |  |
|  Total assets | 55020 | 1227545 | 52901 | 480530 | 114902 |
|  **Liabilities:** |  |  |  |  |  |
|  Payable for units redeemed | 16 | 161 | — \* | 50 |  |
|  Accrued guaranteed income benefit charge | 43 | 525 | 42 | 384 | 92 |
|  Accrued administrative fees | 22 | 262 | 21 | 192 | 46 |
|  Accrued mortality and expense risk fees | 5 | 58 | 5 | 43 | 10 |
|  Total liabilities | 86 | 1006 | 68 | 669 | 148 |
|  **Net assets attributable to contractholders** | $54934 | $1226539 | $52833 | $479861 | $114754 |
|  **Net assets:** |  |  |  |  |  |
|  Group annuity contractholders | 54934 | 659320 | 52833 | 479861 | 114754 |
|  Individual annuity contractholders |  | 567219 |  |  |  |
|  **Total net assets** | 54934 | 1226539 | 52833 | 479861 | 114754 |
|  **Accumulation units:** |  |  |  |  |  |
|  Group annuity contractholders | 3462 | 32045 | 2337 | 23025 | 7769 |
|  Individual annuity contractholders |  | 27926 |  |  |  |
|  **Total accumulation units** | 3462 | 59971 | 2337 | 23025 | 7769 |
|  **Unit value:** |  |  |  |  |  |
|  Group annuity contractholders | $15.87 | $20.57 | $22.61 | $20.84 | $14.77 |
|  Individual annuity contractholders | N/A | $20.31 | N/A | N/A | N/A |
|  **Investment in mutual fund (Note 1):** |  |  |  |  |  |
|  Cost | $52011 | $1303418 | $47967 | $402834 | $106966 |
|  Number of shares | 4199 | 46352 | 2830 | 12684 | 4792 |

---

\* Amount rounds to less than $1. 

The notes to the financial statements are an integral part of this report.

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**STATEMENTS OF OPERATIONS** 

**For the Year Ended December 31, 2024** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **SecurePath**<br>**for Life**<br>**Retirement**<br>**Income** | **SecurePath**<br>**for Life**<br>**2020** | **SecurePath**<br>**for Life**<br>**2025** | **SecurePath**<br>**for Life**<br>**2030** | **SecurePath**<br>**for Life**<br>**2035** |
|  **Investment income:** |  |  |  |  |  |
|  Dividend income | $1774 | $36426 | $1498 | $12887 | $2880 |
|  **Expenses:** |  |  |  |  |  |
|  Guaranteed income benefit charge | 485 | 5937 | 538 | 4163 | 1109 |
|  Administrative fees | 242 | 2969 | 269 | 2081 | 555 |
|  Mortality and expense risk fees | 54 | 8686 | 60 | 462 | 123 |
|  **Total expenses** | 781 | 17592 | 867 | 6706 | 1787 |
|  **Net investment income** | 993 | 18834 | 631 | 6181 | 1093 |
|  **Net realized and unrealized gains (losses) on investment:** |  |  |  |  |  |
|  Net realized gains (losses) from investment | 42 | (40142) | 2728 | 1242 | 4226 |
|  Realized capital gain distributions | 1338 | 68520 | 2255 | 3932 | 597 |
|  Net change in net unrealized appreciation (depreciation) from investment | 310 | 24939 | (1029) | 28271 | 7628 |
|  Net realized and unrealized gain on investment | 1690 | 53317 | 3954 | 33445 | 12451 |
|  **Net increase in net assets resulting from operations** | $2683 | $72151 | $4585 | $39626 | $13544 |

---

The notes to the financial statements are an integral part of this report.

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**STATEMENTS OF CHANGES IN NET ASSETS** 

**For the Year Ended December 31, 2024** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **SecurePath**<br>**for Life**<br>**Retirement**<br>**Income** | **SecurePath**<br>**for Life**<br>**2020** | **SecurePath**<br>**for Life**<br>**2025** | **SecurePath**<br>**for Life**<br>**2030** | **SecurePath**<br>**for Life**<br>**2035** |
|  **From operations:** |  |  |  |  |  |
|  Net investment income | $993 | $18834 | 631 | $6181 | $1093 |
|  Net realized gains (losses) from investment | 42 | (40142) | 2728 | 1242 | 4226 |
|  Realized capital gain distributions | 1338 | 68520 | 2255 | 3932 | 597 |
|  Net change in unrealized appreciation (depreciation) from investment | 310 | 24939 | (1029) | 28271 | 7628 |
|  **Net increase in net assets resulting from operations** | 2683 | 72151 | 4585 | 39626 | 13544 |
|  **From unit transactions:** |  |  |  |  |  |
|  Units sold | 3 | 26001 | — \* | 7248 | 149676 |
|  Units redeemed | (69) | (110588) | (18681) | (358) | (53547) |
|  **Net increase (decrease) in net assets resulting from unit transactions** | (66) | (84587) | (18681) | 6890 | 96129 |
|  Total increase (decrease) in net assets | 2617 | (12436) | (14096) | 46516 | 109673 |
|  **Net assets:** |  |  |  |  |  |
|  Beginning of year | 52317 | 1238975 | 66929 | 433345 | 5081 |
|  **End of year** | $54934 | $1226539 | $52833 | $479861 | $114754 |
|  Units outstanding beginning of year | 3466 | 64309 | 3193 | 22682 | 379 |
|  Units sold | — \* | 1293 | — \* | 361 | 11177 |
|  Units redeemed | (4) | (5631) | (856) | (18) | (3787) |
|  **Units outstanding end of year** | 3462 | 59971 | 2337 | 23025 | 7769 |

---

\* Rounds to less than 1.

The notes to the financial statements are an integral part of this report.

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**STATEMENTS OF CHANGES IN NET ASSETS** 

**For the Year Ended December 31, 2023** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **SecurePath**<br>**for Life**<br>**Retirement**<br>**Income** | **SecurePath**<br>**for Life**<br>**2020** | **SecurePath**<br>**for Life**<br>**2025** | **SecurePath**<br>**for Life**<br>**2030** | **SecurePath**<br>**for Life**<br>**2035** |
|  **From operations:** |  |  |  |  |  |
|  Net investment income (loss) | $1210 | $16489 | $(4661) | $2741 | $(14) |
|  Net realized gains (losses) from investment | 20031 | (134037) | (75180) | (35573) | (189) |
|  Realized capital gain distributions | 483 | 38166 | 783 |  |  |
|  Net change in unrealized appreciation (depreciation) from investment | 18755 | 226250 | 123173 | 112044 | 1620 |
|  **Net increase in net assets resulting from operations** | 40479 | 146868 | 44115 | 79212 | 1417 |
|  **From unit transactions:** |  |  |  |  |  |
|  Units sold | 947087 | 538057 | 358772 | 59270 | 238 |
|  Units redeemed | (1390786) | (1290611) | (1195879) | (619382) | (12822) |
|  **Net decrease in net assets resulting from unit transactions** | (443699) | (752554) | (837107) | (560112) | (12584) |
|  Total decrease in net assets | (403220) | (605686) | (792992) | (480900) | (11167) |
|  **Net assets:** |  |  |  |  |  |
|  Beginning of year | 455537 | 1844661 | 859921 | 914245 | 16248 |
|  **End of year** | $52317 | $1238975 | $66929 | $433345 | $5081 |
|  Units outstanding beginning of year | 32904 | 105950 | 46371 | 54708 | 1400 |
|  Units sold | 68621 | 29355 | 18024 | 3324 | 19 |
|  Units redeemed | (98059) | (70996) | (61202) | (35350) | (1040) |
|  **Units outstanding end of year** | 3466 | 64309 | 3193 | 22682 | 379 |

---

The notes to the financial statements are an integral part of this report.

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**FINANCIAL HIGHLIGHTS** 

For an accumulation unit outstanding throughout the period/year:

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | **Income (Loss) from<br>Investment Operations** | **Income (Loss) from<br>Investment Operations** | **Income (Loss) from<br>Investment Operations** | | | | **Ratios to Average Net Assets (b)** | **Ratios to Average Net Assets (b)** | |
| <br>**For the**<br>**Period/Year Ended** |<br>**Unit Value,**<br>**Beginning of**<br>**Period/Year<br>Ended** | **Net**<br>**Investment**<br>**Income**<br>**(Loss) (a)** | **Net Realized**<br>**and**<br>**Unrealized**<br>**Gains (Losses)**<br>**on Investments** | **Total**<br>**Income**<br>**(Loss) from**<br>**Investment**<br>**Operations** |<br>**Unit Value,**<br>**End of**<br>**Period/Year<br>Ended** |<br>**Net Assets,**<br>**End of**<br>**Period/Year<br>Ended** |<br>**Total**<br>**Return \*** | **Expenses** | **Net**<br>**Investment**<br>**Income (Loss)** |<br>**Portfolio**<br>**Turnover** |
|  **<u>SPL Retirement Income</u>** | **<u>SPL Retirement Income</u>** | **<u>SPL Retirement Income</u>** | **<u>SPL Retirement Income</u>** | **<u>SPL Retirement Income</u>** | **<u>SPL Retirement Income</u>** |  |  |  |  |  |
|  **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** |  |  |  |  |  |
|  12/31/2024 | $15.10 | $0.29 | $0.48 | $0.77 | $15.87 | $54934 | 5.13% | 1.45% | 1.84% | 2% |
|  12/31/2023 | 13.84 | 0.07 | 1.19 | 1.26 | 15.10 | 52317 | 9.04 | 1.45 | 0.47 | 3 |
|  12/31/2022 | 16.10 | 0.08 | (2.34) | (2.26) | 13.84 | 455537 | (14.01) | 1.45 | 0.53 | 141 |
|  12/31/2021 | 15.52 | 0.15 | 0.43 | 0.58 | 16.10 | 997399 | 3.74 | 1.45 | 0.97 | 8 |
|  12/31/2020 | 14.31 | 0.06 | 1.15 | 1.21 | 15.52 | 1047038 | 8.45 | 1.45 | 0.40 | 4 |
|  **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** |  |  |  |  |  |
|  12/31/2024 (c) |  |  |  |  |  |  |  |  |  |  |
|  12/31/2023 | 13.60 | 0.03 | 0.76 | 0.79 | 14.39 (d) |  | 7.63 (e) | 1.44 (f) | 0.20 (f) | 224 (e) |
|  **<u>SPL 2020</u>** | **<u>SPL 2020</u>** | **<u>SPL 2020</u>** | **<u>SPL 2020</u>** | **<u>SPL 2020</u>** | **<u>SPL 2020</u>** |  |  |  |  |  |
|  **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** |  |  |  |  |  |
|  12/31/2024 | 19.37 | 0.31 | 0.89 | 1.20 | 20.57 | 659320 | 6.20 | 1.45 | 1.57 | 12 |
|  12/31/2023 | 17.47 | 0.23 | 1.67 | 1.90 | 19.37 | 704857 | 10.90 | 1.45 | 1.25 | 9 |
|  12/31/2022 | 20.65 | 0.06 | (3.24) | (3.18) | 17.47 | 1363074 | (15.40) | 1.45 | 0.34 | 9 |
|  12/31/2021 | 19.37 | 0.15 | 1.13 | 1.28 | 20.65 | 2341258 | 6.59 | 1.45 | 0.73 | 15 |
|  12/31/2020 | 17.54 | 0.02 | 1.81 | 1.83 | 19.37 | 2239071 | 10.44 | 1.45 | 0.12 | 36 |
|  **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** |  |  |  |  |  |
|  12/31/2024 | 19.13 | 0.30 | 0.88 | 1.18 | 20.31 | 567219 | 6.18 | 1.45 | 1.53 | 1 |
|  12/31/2023 | 17.24 | 0.26 | 1.63 | 1.89 | 19.13 | 534118 | 10.94 | 1.44 | 1.46 | 103 |
|  12/31/2022 ^ | 17.26 | 0.42 | (0.44) | (0.02) | 17.24 | 481587 | (0.12) (e) | 1.44 (f) | 297.51 (f) | — (e)(g) |
|  **<u>SPL 2025</u>** | **<u>SPL 2025</u>** | **<u>SPL 2025</u>** | **<u>SPL 2025</u>** | **<u>SPL 2025</u>** | **<u>SPL 2025</u>** |  |  |  |  |  |
|  **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** |  |  |  |  |  |
|  12/31/2024 | 20.96 | 0.23 | 1.42 | 1.65 | 22.61 | 52833 | 7.87 | 1.45 | 1.06 | 6 |
|  12/31/2023 | 18.58 | (0.16) | 2.54 | 2.38 | 20.96 | 66929 | 12.90 | 1.45 | (0.82) | 4 |
|  12/31/2022 | 22.32 | (0.07) | (3.67) | (3.74) | 18.58 | 682899 | (16.78) | 1.45 | (0.34) | 9 |
|  12/31/2021 | 20.63 | 0.11 | 1.58 | 1.69 | 22.32 | 5964400 | 8.18 | 1.45 | 0.50 | 3 |
|  12/31/2020 | 18.47 | 0.08 | 2.08 | 2.16 | 20.63 | 5376166 | 11.68 | 1.45 | 0.45 | 8 |
|  **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** | **Individual Annuity** |  |  |  |  |  |
|  12/31/2024 (c) |  |  |  |  |  |  |  |  |  |  |
|  12/31/2023 | 18.42 | (0.24) | 1.49 | 1.25 | 19.67 (h) |  | 6.79 (e) | 1.44 (f) | (1.44) (f) | 191 (e) |
|  12/31/2022 ^^ | 18.49 | — (i) | (0.07) | (0.07) | 18.42 | 177022 | (0.36) (e) | 1.44 (f) | (1.44) (f) | — (e)(g) |
|  **<u>SPL 2030</u>** | **<u>SPL 2030</u>** | **<u>SPL 2030</u>** | **<u>SPL 2030</u>** | **<u>SPL 2030</u>** | **<u>SPL 2030</u>** |  |  |  |  |  |
|  **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** |  |  |  |  |  |
|  12/31/2024 | 19.11 | 0.27 | 1.46 | 1.73 | 20.84 | 479861 | 9.08 | 1.45 | 1.34 | 1 |
|  12/31/2023 | 16.71 | 0.09 | 2.31 | 2.40 | 19.11 | 433345 | 14.39 | 1.45 | 0.48 | 12 |
|  12/31/2022 | 20.25 | 0.17 | (3.71) | (3.54) | 16.71 | 914245 | (17.49) | 1.45 | 0.95 | 59 |
|  12/31/2021 | 18.45 | 0.17 | 1.63 | 1.80 | 20.25 | 1285211 | 9.74 | 1.45 | 0.88 | 18 |
|  12/31/2020 | 16.39 | 0.05 | 2.01 | 2.06 | 18.45 | 825977 | 12.52 | 1.45 | 0.30 | 14 |
|  **<u>SPL 2035</u>** | **<u>SPL 2035</u>** | **<u>SPL 2035</u>** | **<u>SPL 2035</u>** | **<u>SPL 2035</u>** | **<u>SPL 2035</u>** |  |  |  |  |  |
|  **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** | **Group Annuity** |  |  |  |  |  |
|  12/31/2024 | 13.40 | 0.13 | 1.24 | 1.37 | 14.77 | 114754 | 10.19 | 1.45 | 0.89 | 48 |
|  12/31/2023 | 11.61 | (0.02) | 1.81 | 1.79 | 13.40 | 5081 | 15.46 | 1.46 | (0.15) | 4 |
|  12/31/2022 | 14.13 | 0.02 | (2.54) | (2.52) | 11.61 | 16248 | (17.83) | 1.45 | 0.15 | 784 |

---

\* Return presented may differ from calculated return due to rounding of unit value for financial statement purposes.

^ Commencement of Operations was December 28, 2022.

^^ Commencement of Operations was December 30, 2022.

(a) Calculated based upon average accumulation units outstanding.

(b) Ratios exclude expenses incurred by the underlying Vanguard Fund.

(c) No operations during the year due to no investor assets.

(d) Unit value as of December 13, 2023, the last day before net assets were fully liquidated.

(e) Not annualized.

(f) Annualized.

(g) Rounds to less than 1%.

(h) Unit value as of November 14, 2023, the last day before net assets were fully liquidated.

(i) Rounds to less than 0.01 or (0.01).

The notes to the financial statements are an integral part of this report.

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**NOTES TO FINANCIAL STATEMENTS** 

**NOTE 1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES** 

Separate Account VA FF (the "Separate Account") is a separate investment account established on September 1, 2010, by Transamerica Life Insurance Company ("TLIC"). TLIC is incorporated under the laws of the State of Iowa and is a wholly-owned indirect subsidiary of Transamerica Corporation, which conducts most of its operations through subsidiary companies engaged in the insurance business or in providing non-insurance financial services. Transamerica Corporation is indirectly owned by Aegon Ltd., the securities of which are publicly traded. Aegon Ltd., a holding company, conducts its business through subsidiary companies engaged primarily in the insurance business.

The Separate Account is registered with the Securities and Exchange Commission and operates as a unit investment trust pursuant to the provisions of the Investment Company Act of 1940, as amended. The Separate Account holds assets that are segregated from all of TLIC's other assets and, at present, is used as a funding vehicle under certain tax-deferred annuity contracts issued by TLIC to fund retirement plans maintained by certain not-for-profit and other organizations ("Group Plans") and is available as an individual annuity contract ("IRA"). TLIC is the legal holder of the assets in the Separate Account.

At December 31, 2024, there were six Subaccounts (collectively, the "Subaccounts") within the Separate Account available to contractholders of Group Plans and Individual Retirement Accounts ("IRAs"). SecurePath for Life Retirement Income ("SPL Retirement Income"), SecurePath for Life 2020 ("SPL 2020"), and SecurePath for Life 2025 ("SPL 2025") commenced operations on December 1, 2010. SecurePath for Life 2030 ("SPL 2030") commenced operations on January 3, 2013. SecurePath for Life 2035 ("SPL 2035") commenced operations with seed money from TLIC on December 29, 2017, but was not funded with its first contractholder deposit until March 9, 2022. SecurePath for Life 2040 ("SPL 2040") was seeded by TLIC on December 27, 2022 but does not yet have any contractholder investors. Therefore, no financial statements are included for SPL 2040.

The initial funding of IRAs occurred effective December 28, 2022 and December 30, 2022 in SPL 2020 and SPL 2025, respectively, as a result of rollover transactions from a Group Plan. The initial funding of the IRA portion of SPL Retirement Income occurred on January 9, 2023. The SPL Retirement Income and SPL 2025 IRAs had no assets remaining at December 31, 2023.

Each Subaccount invests in one of a series of Vanguard Target Retirement Funds (the "Target Retirement Funds"), which are mutual funds offered through the Vanguard Group, Inc. The financial statements of the Target Retirement Funds should be read in conjunction with the Separate Account's financial statements.

---

| | |
|:---|:---|
| **Subaccount** | **Target Retirement Fund** |
|  SPL Retirement Income | Vanguard Target Retirement Income Fund, Investor Class |
|  SPL 2020 | Vanguard Target Retirement 2020 Fund, Investor Class |
|  SPL 2025 | Vanguard Target Retirement 2025 Fund, Investor Class |
|  SPL 2030 | Vanguard Target Retirement 2030 Fund, Investor Class |
|  SPL 2035 | Vanguard Target Retirement 2035 Fund, Investor Class |
|  SPL 2040 | Vanguard Target Retirement 2040 Fund, Investor Class |

---

From time to time, the Subaccounts may have a concentration of several contractholders holding a significant percentage of units outstanding. Investment activities of these contractholders could have a material impact on the Subaccounts.

In preparing the Subaccounts' financial statements in accordance with accounting principles generally accepted in the United States of America ("GAAP"), estimates or assumptions (which could differ from actual results) may be used that affect reported amounts and disclosures. The Subaccounts apply investment company

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**NOTES TO FINANCIAL STATEMENTS (Continued)** 

**NOTE 1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (continued)** 

accounting and reporting guidance Financial Accounting Standards Board Accounting Standards Codification ("ASC") 946 Financial services – Investment Companies. The following is a summary of significant accounting policies consistently followed by the Separate Account.

**Security Transactions and Investment Income:** Security transactions are accounted for on the trade date. Realized gains and losses from the sale of investments are determined on the basis of identified cost. Dividend income and realized capital gain distributions from the investment in the Target Retirement Funds is recorded on the ex-dividend date. Dividends received from the Target Retirement Fund investments are reinvested to purchase additional mutual fund shares.

**Contributions and Withdrawals:** The unit value of each Subaccount is determined as of the close of business of the New York Stock Exchange (the "NYSE"). Contractholders may contribute or withdraw from the Subaccounts at the stated unit value on any business day based upon the terms described in the prospectus.

**Federal Income Taxes:** The operations of the Separate Account form a part of, and are taxed with, the operations of TLIC, which is taxed as a life insurance company under Subchapter L of the Internal Revenue Code of 1986, as amended (the "Code"). TLIC does not expect, based upon current tax law, to incur any income tax upon the earnings or realized capital gains or unrealized attributable to the Separate Account. Based upon this expectation, no charges are currently being deducted from the Separate Account for federal income tax purposes. TLIC identifies its major tax jurisdictions as US Federal, all states except New York, the District of Columbia and the territories of Guam, Puerto Rico and the Virgin Islands.

The Separate Account recognizes the tax benefits of uncertain tax positions only where the position is "more likely than not" to be sustained assuming examination by tax authorities. If applicable, the Separate Account recognizes interest accrued related to unrecognized tax liabilities and related penalties as "tax expense" on the Statement of Operations. Management has evaluated the Separate Account's tax provisions taken for all open tax years 2021-2023, as 2024 has not yet been filed, and has concluded that no provision for income tax is required in Separate Account's financial statements.

**Indemnification:** In the normal course of business, the Separate Account enters into contracts that contain a variety of representations that provide general indemnifications. The Separate Account's maximum exposure under these arrangements is unknown, as this would involve future claims that may be made against the Separate Account and/or its affiliates that have not yet occurred. However, based on experience, the Separate Account expects the risk of loss to be remote.

**NOTE 2. SECURITY VALUATIONS** 

All investments in securities are recorded at their estimated fair value. The value of the investment in each Target Retirement Fund is valued at the net asset value per share at the close of business of the NYSE, normally, 4:00 P.M. Eastern time, each day the NYSE is open for business. The Subaccounts utilize various methods to measure the fair value of their investments on a recurring basis. A description of the portfolio valuation policy for the Target Retirement Funds can be found in the notes to the Target Retirement Funds' financial statements. GAAP establishes a hierarchy that prioritizes inputs to valuation methods. The three Levels of inputs are:

Level 1 – Unadjusted quoted prices in active markets for identical securities.

Level 2 – Inputs, other than quoted prices included in Level 1, that are observable, either directly or indirectly. These inputs may include quoted prices for the identical instrument on an inactive market, prices for similar instruments, interest rates, prepayment speeds, credit risk, yield curves, default rates and similar data.

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**NOTES TO FINANCIAL STATEMENTS (Continued)** 

**NOTE 2. SECURITY VALUATIONS (continued)** 

Level 3 – Unobservable inputs, which may include management's own assumptions in determining the fair value of investments. Factors considered in making this determination may include, but are not limited to, information obtained by contacting the issuer, analysts, or the appropriate stock exchange (for exchange-traded securities), analysis of the issuer's financial statements or other available documents and, if necessary, available information concerning other securities in similar circumstances.

The availability of observable inputs can vary from security to security and is affected by a wide variety of factors, including, but not limited to, the type of security, whether the security is new and not yet established in the marketplace, the liquidity of markets and other characteristics particular to the security. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised in determining fair value is generally greatest for instruments categorized in Level 3.

The inputs used to measure fair value may fall into different Levels of the fair value hierarchy. In such cases, for disclosure purposes, the Level in the fair value hierarchy that is assigned to the fair value measurement of a security is determined based on the lowest Level input that is significant to the fair value measurement in its entirety.

**Fair value measurement:** Certain investment companies are valued at the net asset value of the underlying portfolio as a practical expedient. These investment companies are not included within the fair value hierarchy. Certain other investment companies are valued at the actively traded net asset value and no valuation adjustments are applied. These investment companies are categorized in Level 1 of the fair value hierarchy. There are no Level 2 or Level 3 investments held as of December 31, 2024 and during the year then ended.

**NOTE 3. FEES** 

Daily charges to each Subaccount for the Guaranteed Income Benefit Charge charged by TLIC were computed at the annual rate of 0.90%; however, TLIC reserves the right to charge maximum fees of 1.40% upon 90 days' prior written notice. Daily charges to each Subaccount for mortality and expense risk fees payable to TLIC were computed at an annual rate of 0.10% of daily average net assets. Daily charges to each Subaccount for administrative fees payable to TLIC were computed at an annual rate of 0.45% of daily average net assets. Total annual expenses for each Subaccount are currently 1.45% of daily average net assets.

TLIC reserves the right to deduct an annual contract charge from a contractholder's account to reimburse TLIC for administrative expenses relating to the maintenance of the group variable annuity contracts. TLIC has no present intention to impose such a charge but may do so in the future. Any such annual charge will not exceed $50.

The value of the assets in each Subaccount reflects the fees and expenses paid by the underlying Target Retirement Fund, including investment advisory fees and other expenses.

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**NOTES TO FINANCIAL STATEMENTS (Continued)** 

**NOTE 4. INVESTMENT TRANSACTIONS** 

The aggregate cost of purchases and proceeds from sales of investments for the year ended December 31, 2024 were as follows:

---

| | | |
|:---|:---|:---|
| **Subaccount** | **Cost of Purchases** | **Proceeds from Sales** |
|  SPL Retirement Income | $3115 | $843 |
|  SPL 2020 | 128966 | 126208 |
|  SPL 2025 | 3753 | 19560 |
|  SPL 2030 | 23863 | 6736 |
|  SPL 2035 | 153153 | 55192 |

---

The Target Retirement Funds each invest in an array of other Vanguard fund investments ("Underlying Funds") at the Underlying Funds' net asset values on valuation date.

**NOTE 5. RISK FACTORS** 

**Market risk:** The market values of the Underlying Funds' securities and other assets will fluctuate, sometimes sharply and unpredictably, due to changes in general market conditions, overall economic trends or events, governmental actions or interventions, actions taken by the U.S. Federal Reserve or foreign central banks, political developments, investor sentiment, public health emergencies such as a pandemic, weather or climate events, and other factors that may or may not be related to the issuer of the security or other asset. The market prices of securities and other assets also may go down due to events or conditions that affect particular sectors, industries or issuers. Adverse market conditions may be prolonged and may not have the same impact on all types of securities or other assets.

Economies and financial markets throughout the world are increasingly interconnected. Economic, financial or political events, trading and tariff arrangements, public health events, terrorism, technology and data interruptions, natural disasters, and other circumstances in one or more countries or regions could be highly disruptive to, and have profound impacts on, global economies or markets. As a result, whether or not an Underlying Fund invests in securities of issuers located in or with significant exposure to the countries directly affected, the value and liquidity of an Underlying Fund's investments may go down.

In recent years, the COVID-19 pandemic, the large expansion of government deficits and debt as a result of government actions to mitigate the effects of the pandemic, the Russian invasion of Ukraine and the rise of inflation have resulted in extreme volatility in the global economy and in global financial markets. These events could be prolonged and could continue to adversely affect the value and liquidity of an Underlying Fund's investments, impair an Underlying Fund's ability to satisfy redemption requests, and negatively impact an Underlying Fund's performance.

**Underlying funds risk:** Because each Subaccount invests its assets in a Target Retirement Fund, its ability to achieve to achieve its investment objective depends largely on the performance of the Target Retirement Fund in which it invests. Investing in the Target Retirement Funds subjects the Subaccounts to the risks of investing in the underlying securities or assets held by those Target Retirement Funds. Each Target Retirement Fund has its own investment risks, and those risks can affect the value of the Target Retirement Fund's shares, and therefore the value of a Subaccount's investment. There can be no assurance that the investment objective of any Target Retirement Fund will be achieved. In addition, a Subaccount will bear a pro rata portion of the operating expenses of the Target Retirement Fund in which it invests.

------

**TRANSAMERICA LIFE INSURANCE COMPANY** 

**SEPARATE ACCOUNT VA FF** 

**SECUREPATH FOR LIFE VARIABLE ANNUITY** 

**NOTES TO FINANCIAL STATEMENTS (Continued)** 

**NOTE 6. NEW ACCOUNTING PRONOUNCEMENT** 

In this reporting period, we adopted FASB Accounting Standards Update 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures ("ASU 2023-07"). Adoption of the new standard impacted financial statement disclosures only and did not affect our financial position or the results of its operations. An operating segment is defined in Topic 280 as a component of a public entity that engages in business activities from which it may recognize revenues and incur expenses, has operating results that are regularly reviewed by the public entity's chief operating decision maker (CODM) to make decisions about resources to be allocated to the segment and assess its performance, and has discrete financial information available. The CODM is the President of Transamerica Life Insurance Company. The subaccount represents a single operating segment, as the CODM monitors the operating results of the subaccount and as a whole, the subaccount's long-term strategic asset allocation is pre-determined based on a defined investment strategy. The change in net assets resulting from operations, which is used by the CODM to assess the segment's performance is consistent with that presented within the subaccount's financial statements. Segment assets are reflected on the accompanying Statement of Assets and Liabilities as "net assets" and significant segment expenses are listed on the accompanying Statements of Operations and Changes in Net Assets.

**NOTE 7. SUBSEQUENT EVENTS** 

Management has evaluated the impact of all subsequent events through the date on which these financial statements were available to be issued and has determined that there were no subsequent events requiring adjustment to or disclosure in the financial statements.

------

**Report of Independent Registered Public Accounting Firm** 

To the Contractholders of Separate Account VA FF and the Board of Directors of Transamerica Life Insurance Company

**Opinion on the Financial Statements** 

We have audited the accompanying statements of assets and liabilities of SecurePath for Life Retirement Income, SecurePath for Life 2020, SecurePath for Life 2025, SecurePath for Life 2030 and SecurePath for Life 2035 (collectively referred to as the "Subaccounts") (five of the subaccounts constituting Separate Account VA FF (the "Separate Account")) as of December 31, 2024, and the related statements of operations for the year then ended, the statements of changes in net assets for each of the two years in the period then ended, the financial highlights for each of the periods indicated in the table below and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of each of the Subaccounts (five of the subaccounts constituting Separate Account VA FF) at December 31, 2024, and the results of their operations for the year then ended, the changes in their net assets for each of the two years in the period then ended and their financial highlights for each of the periods indicated in the table below, in conformity with U.S. generally accepted accounting principles.

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp; Individual Subaccount comprising the<br> Separate Account VA FF | Financial highlights |
| &nbsp;&nbsp;&nbsp; SecurePath for Life Retirement Income<br> SecurePath for Life 2020<br> SecurePath for Life 2025<br> SecurePath for Life 2030 | For each of the five years in the period ended December 31, 2024 |
| &nbsp;&nbsp;&nbsp; SecurePath for Life 2035 | For each of the three years in the period ended December 31, 2024 |

---

**Basis for Opinion** 

These financial statements are the responsibility of the Separate Account's management. Our responsibility is to express an opinion on each of the Subaccounts' financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Separate Account in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Separate Account is not required to have, nor were we engaged to perform, an audit of the Separate Account's internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Separate Account's internal control over financial reporting. Accordingly, we express no such opinion.

------

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our procedures included confirmation of securities owned as of December 31, 2024, by correspondence with the custodian, brokers and others; when replies were not received from brokers and others, we performed other auditing procedures. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

![LOGO](g909378dsp14.jpg)

We have served as the Separate Account's auditor since 2010.

Boston, Massachusetts

April 3, 2025

------

**PART C** 

**OTHER INFORMATION** 

**Item 27.** **Exhibits** <br>

---

| | |
|:---|:---|
| Exhibit No: | Description |
| (a) | Board of Directors Resolution |
| (a)(1) | [Resolution of the Board of Directors of Transamerica Life Insurance Company authorizing establishment of the Separate Account. Note 1](http://www.sec.gov/Archives/edgar/data/1475231/000095012309072181/e81033exv99w1wa.htm) |
| (b) | Custodian Agreements. Not applicable |
| (c) | Underwriting Contracts |
| (c)(1) | [Amended and Restated Principal Underwriting Agreement by and between Transamerica Life Insurance Company on its own behalf and on behalf of the Separate Account, and Transamerica Capital, Inc. Note 2](http://www.sec.gov/Archives/edgar/data/1475231/000095012309072181/e81033exv99w1wa.htm) |
| (d) | Contracts |
| (d)(1) | [Broker Dealer and Life Insurance Company Product Sales Agreement. Note 3](http://www.sec.gov/Archives/edgar/data/1114807/000119312508032384/dex3b1.htm) |
| (d)(2) | [Group Variable Annuity Contract. Note 4](http://www.sec.gov/Archives/edgar/data/1475231/000095012310077826/y81033aexv99w4wa.htm) |
| (d)(3) | [Individual Variable Annuity Contract. Note 5](http://www.sec.gov/Archives/edgar/data/1475231/000095012311041444/y89999exv99w4wb.htm) |
| (d)(4) | [Enrollment Form (Group). Note 4](http://www.sec.gov/Archives/edgar/data/1475231/000095012310077826/y81033aexv99w5wa.htm) |
| (d)(5) | [Enrollment Form (Individual). Note 5](http://www.sec.gov/Archives/edgar/data/1475231/000095012311041444/y89999exv99w5wb.htm) |
| (e) | Applications. Not Applicable |
| (f) | Depositor's Certificate of Incorporation and By-laws |
| (f)(1) | [Articles of Incorporation of Transamerica Life Insurance Company. Note 6](http://www.sec.gov/Archives/edgar/data/1114800/000092838501501100/dex6a.txt) |
| (f)(1)(i) | [Articles of Incorporation of Transamerica Life Insurance Company. Note 7](http://www.sec.gov/Archives/edgar/data/1475232/000119312510211886/dex996a.htm) |
| (f)(2) | [ByLaws of Transamerica Life Insurance Company. Note 6](http://www.sec.gov/Archives/edgar/data/1114800/000092838501501100/dex6b.txt) |
| (f)(2)(i) | [ByLaws of Transamerica Life Insurance Company. Note 7](http://www.sec.gov/Archives/edgar/data/1475232/000119312510211886/dex996b.htm) |
| (g) | Reinsurance Contracts |
| (g)(1)(i) | [Reinsurance Agreement No. FUV-1 between Transamerica Life Insurance Company and Union Hamilton Reinsurance Limited dated April 1, 2001. Note 8](http://www.sec.gov/Archives/edgar/data/1162321/000119312509091730/dex7c.htm) |
| (g)(2) | [Reinsurance Agreement Amendment No. 1 to Agreement FUV-1 between Transamerica Life Insurance Company and Union Hamilton Reinsurance Limited dated April 1, 2001. Note 8](http://www.sec.gov/Archives/edgar/data/1162321/000119312509091730/dex7c1.htm) |
| (h) | Participation Agreements |
| (h)(1) | [Daily Valuation Agency Agreement (Vanguard). Note 4](http://www.sec.gov/Archives/edgar/data/1475231/000095012310077826/y81033aexv99w8wa.htm) |
| (h)(2) | [Vanguard DCC&S Agreement (Individual). Note 5](http://www.sec.gov/Archives/edgar/data/1475231/000095012311041444/y89999exv99w8wb.htm) |

---

------

---

| | |
|:---|:---|
| (i) | Administrative Contracts. Not applicable. |
| (j) | Other Material Contracts. Not applicable. |
| (k) | [Legal Opinion. Opinion and Consent of Counsel. Filed herewith.](d909378dex99k.htm) |
| (l)(1) | [Other Opinions Consent of Independent Registered Public Accounting Firm. Filed herewith.](d909378dex99l1.htm) |
| (l)(2) | [Consent of Independent Auditors. Filed Herewith.](d909378dex99l2.htm) |
| (m) | Omitted Financial Statements. Not applicable |
| (n) | Initial Capital Agreements. Not applicable |
| (o) | Form of Initial Summary Prospectuses. Not Applicable |
| (p) | [Powers of Attorney - Note 9](http://www.sec.gov/Archives/edgar/data/1475231/000119312525103471/d912381dex99p.htm) |
| (p)(1) | [Resolution of the Board of Directors Authorizing the Principal Executive Officer to sign on behalf of Transamerica Life Insurance Company pursuant to power of attorney. Note 9](http://www.sec.gov/Archives/edgar/data/1475231/000119312525103471/d912381dex99p1.htm) |

---

---

| | |
|:---|:---|
| Note 1. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-163878) filed on December 21, 2009. |
| Note 2. | Incorporated herein by reference to the Post-Effective Amendment No. 50 to Form N-4 Registration Statement (File No. 33-33085) filed on February 15, 2011. |
| Note 3. | Incorporated herein by reference to the Post-Effective Amendment No. 6 to Form N-4 Registration Statement (File No. 333-125817) filed on February 15, 2008. |
| Note 4. | Incorporated herein by reference to the Pre-Effective Amendment No. 2 to Form N-4 Registration Statement (File No. 333-163878) on August 16, 2010. |
| Note 5. | Incorporated herein by reference to the Post-Effective Amendment No. 1 to Form N-4 Registration Statement (File No. 333-163878) filed on April 29, 2011. |
| Note 6. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-62738) filed on June 11. 2001. |
| Note 7. | Incorporated herein by reference to the Initial Filing to Form N-4 Registration Statement (File No. 333-169445) on September 17, 2010. |
| Note 8. | Incorporated herein by reference to the Post-Effective Amendment No. 8 to Form N-4 Registration Statement (File No. 333-110049) filed on April 29, 2009. |
| Note 9. | Incorporated herein by reference to the Post-Effective Amendment No.17 to Form N-4 Registration Statement (File No. 333-163878) filed on April 29, 2025. |

---

------

**Item 28. Directors and Officers of the Depositor (Transamerica Life Insurance Company)** 

---

| | |
|:---|:---|
| <u>Name and Business Address</u> | <u>Principal Positions and Offices with Depositor</u> |
| Jamie Ohl<br> 1801 California St. Suite 5200<br> Denver, CO 80202 | Director and President |
| Bonnie T. Gerst<br> 6400 C Street SW<br> Cedar Rapids, IA 52499 | Director, Chairman of the Board and President, Financial Assets |
| Maurice Perkins<br> 100 Light Street<br> Baltimore, MD 21202 | Director and Chief Corporate Affairs Officer |
| Andrew S. Williams<br> 100 Light Street<br> Baltimore, MD 21202 | Director, Secretary, General Counsel and Senior Vice President |
| Matt Keppler<br> 100 Light Street<br> Baltimore, MD 21202 | Director, Chief Financial Officer, Executive Vice President and Treasurer |
| Chris Giovanni<br> 100 Light Street<br> Baltimore, MD 21202 | Director, Chief Strategy & Development Officer and Senior Vice President |

---

------

**ITEM 29 LISTING** 

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp; **Item 29. Persons Controlled by or under Common Control with the Depositor or Registrant.** | &nbsp;&nbsp;&nbsp; **Item 29. Persons Controlled by or under Common Control with the Depositor or Registrant.** | &nbsp;&nbsp;&nbsp; **Item 29. Persons Controlled by or under Common Control with the Depositor or Registrant.** | &nbsp;&nbsp;&nbsp; **Item 29. Persons Controlled by or under Common Control with the Depositor or Registrant.** |
| &nbsp;&nbsp;&nbsp;&nbsp;As of December 31, 2024, the following pages shows all corporations directly or indirectly controlled or under common control, with the Depositor, showing the state or other sovereign power under the laws of which each is organized and the percentage owner ship of voting securities giving rise to the control relationship. | &nbsp;&nbsp;&nbsp;&nbsp;As of December 31, 2024, the following pages shows all corporations directly or indirectly controlled or under common control, with the Depositor, showing the state or other sovereign power under the laws of which each is organized and the percentage owner ship of voting securities giving rise to the control relationship. | &nbsp;&nbsp;&nbsp;&nbsp;As of December 31, 2024, the following pages shows all corporations directly or indirectly controlled or under common control, with the Depositor, showing the state or other sovereign power under the laws of which each is organized and the percentage owner ship of voting securities giving rise to the control relationship. | &nbsp;&nbsp;&nbsp;&nbsp;As of December 31, 2024, the following pages shows all corporations directly or indirectly controlled or under common control, with the Depositor, showing the state or other sovereign power under the laws of which each is organized and the percentage owner ship of voting securities giving rise to the control relationship. |
| &nbsp;&nbsp;&nbsp;**Aegon Ltd. Subsidiaries Under Common Control (as of 12/31/24)** | &nbsp;&nbsp;&nbsp;**Aegon Ltd. Subsidiaries Under Common Control (as of 12/31/24)** | &nbsp;&nbsp;&nbsp;**Aegon Ltd. Subsidiaries Under Common Control (as of 12/31/24)** | &nbsp;&nbsp;&nbsp;**Aegon Ltd. Subsidiaries Under Common Control (as of 12/31/24)** |
| &nbsp;&nbsp;&nbsp;**Company Name** | **Immediate Parent<br>Ownership %** | **Parent** | **State/Country** |
| &nbsp;&nbsp;&nbsp;&nbsp; 239 West 20th Street, LLC | 100% | Yarra Rapids, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; 25 East 38th Street, LLC | 100% | Yarra Rapids, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; 313 East 95th Street, LLC | 100% | Yarra Rapids, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; 319 East 95th Street, LLC | 100% | Yarra Rapids, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Administrative Group, LLC | 100% | AUSA Holding, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ADMS Global Services (Thailand) Limited | 47.37% | AEGON DMS Holding B.V. | Thailand |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Administracion y Servicios Aie | Other Manner of Control | Aegon Iberia Holding BV, Sucursal en España | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Administracion y Servicios Aie | 100% | AEGON España, S.A.U. de Seguros y Reaseguros | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Administracion y Servicios Aie | Other Manner of Control | Aegon Mediacion S.L.U. | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Administracion y Servicios Aie | Other Manner of Control | SANTANDER GENERALES SEGUROS Y REASEGUROS, S.A. | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Administracion y Servicios Aie | Other Manner of Control | SANTANDER VIDA SEGUROS Y REASEGUROS, S.A. | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Administracion y Servicios Aie | Other Manner of Control | Serenitas, S.L.U. | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Administracion y Servicios Aie | Other Manner of Control | AEGON SANTANDER PORTUGAL NÃO VIDA - COMPANHIA DE SEGUROS S.A. | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Administracion y Servicios Aie | Other Manner of Control | AEGON SANTANDER PORTUGAL VIDA - COMPANHIA DE SEGUROS DE VIDA S.A. | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Affordable Housing Debt Fund I, LLC | Other Manner of Control | AHDF Manager I, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Affordable Housing Debt Fund I, LLC | 5% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON AM Funds, LLC | 100% | AEGON USA Investment Management, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon AM Private Equity Partners I, LLC | 100% | AEGON USA Investment Management, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon AM Private Equity Partners II, LLC | 100% | AEGON USA Investment Management, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Asia B.V. | 100% | AEGON International B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Asset Management (Asia) Limited | 100% | AEGON Asset Management Holding B.V. | Hong Kong |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Asset Management Holding B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Asset Management Hungary B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Asset Management Limited | 100% | Aegon Asset Management UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Asset Management Pan-Europe B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Asset Management UK Holdings Limited | 100% | AEGON Asset Management Holding B.V. | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Asset Management UK plc | 100% | Aegon Asset Management UK Holdings Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Brazil Holding B.V. | 100% | AEGON International B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Brazil Holding II B.V. | 100% | AEGON International B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON CEE B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 50, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 51, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 52, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 53, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 54, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 55, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 56, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 57, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 58, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 59, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 60, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 61, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 62, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 63, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 64, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 65, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 66, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 67, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 68, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Community Investments 69, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Corporate Center B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Custody B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Derivatives N.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Digital Investments Holding B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Direct Marketing Services International, LLC | 100% | AUSA Holding, LLC | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Direct Marketing Services Mexico Servicios, S.A. de C.V. | Other Manner of Control | AEGON DMS Holding B.V. | Mexico |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Direct Marketing Services Mexico Servicios, S.A. de C.V. | 100% | AEGON Mexico Holding B.V. | Mexico |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Direct Marketing Services Mexico, S.A. de C.V. | 5.82% | AEGON DMS Holding B.V. | Mexico |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Direct Marketing Services Mexico, S.A. de C.V. | 92.96% | AEGON Mexico Holding B.V. | Mexico |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Direct Marketing Services, Inc. | 100% | Transamerica Life Insurance Company | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON DMS Holding B.V. | 100% | AEGON International B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON EDC Limited | 100% | Aegon Ltd. | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Employees Netherlands B.V. | 100% | AEGON Europe Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Energy Management, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON España, S.A.U. de Seguros y Reaseguros | 100% | Aegon Iberia Holding BV, Sucursal en España | Spain |

---

------

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Europe Holding B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Financial Services Group, Inc. | 100% | Transamerica Life Insurance Company | MN, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Funding Company LLC | 100% | Transamerica Corporation | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Global Services, LLC | 100% | Commonwealth General Corporation | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Growth Capital Fund I C.V. | 100% | AEGON Growth Capital Fund I GP B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Growth Capital Fund I GP B.V. | 100% | AEGON Digital Investments Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Growth Capital Management B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Iberia Holding B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Iberia Holding BV, Sucursal en España | 100% | AEGON Iberia Holding B.V. | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON India Holding B.V. | 100% | AEGON International B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Insights (Thailand) Limited | Other Manner of Control | Aegon Insights Limited | Thailand |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Insights (Thailand) Limited | 100% | Transamerica International Direct Marketing Consultants, LLC | Thailand |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Insights Australia Pty Limited | 100% | Transamerica Direct Marketing Asia Pacific Pty. Ltd. | Australia |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Insights Limited | 100% | AEGON DMS Holding B.V. | Hong Kong |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Institutional Markets, Inc. | 100% | Commonwealth General Corporation | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON International B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Investment Management B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Investment Solutions - Nominee 1 (Gross) Ltd. | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Investment Solutions - Nominee 2 (Net) Ltd. | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Investment Solutions - Nominee 3 (ISA) Ltd. | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Investment Solutions Ltd. | 100% | Aegon UK Investment Holdings Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Investments Limited | 100% | Aegon UK Investment Holdings Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 50, LLC | 51.01% | Aegon LIHTC Fund 63, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 51, LLC | 0.01% | Aegon Community Investments 51, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 52, LLC | 0.01% | Aegon Community Investments 52, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 52, LLC | 1% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 52, LLC | 10.81% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 54, LLC | Other Manner of Control | Aegon Community Investments 54, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 55, LLC | 2.82% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 57, LLC | 0.01% | Aegon Community Investments 57, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 58, LLC | 0.01% | Aegon Community Investments 58, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 58, LLC | 2.92% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 60, LLC | Other Manner of Control | Aegon Community Investments 60, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 62, LLC | 0.01% | Aegon Community Investments 62, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 63, LLC | Other Manner of Control | Aegon Community Investments 63, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 64, LLC | Other Manner of Control | Aegon Community Investments 64, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 65, LLC | 0.01% | Aegon Community Investments 65, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 66, LLC | 0.01% | Aegon Community Investments 66, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 67, LLC | Other Manner of Control | Aegon Community Investments 67, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 68, LLC | 100% | Aegon Community Investments 68, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon LIHTC Fund 69, LLC | 100% | Aegon Community Investments 69, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Managed Enhanced Cash, LLC | 62.09% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Managed Enhanced Cash, LLC | 37.90% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Management Company | 100% | Transamerica Corporation | IN, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Mediacion S.L.U. | 100% | AEGON España, S.A.U. de Seguros y Reaseguros | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Mexico Holding B.V. | 100% | AEGON DMS Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Opportunity Zone Fund Joint Venture 1, LP | 0.16% | Aegon OZF Investments 1, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon OZF Investments 1, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Pension Trustee Limited | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;AEGON SANTANDER PORTUGAL NÃO VIDA - COMPANHIA DE SEGUROS S.A. | 51% | AEGON Iberia Holding B.V. | Portugal |
| &nbsp;&nbsp;&nbsp;AEGON SANTANDER PORTUGAL VIDA - COMPANHIA DE SEGUROS DE VIDA S.A. | 51% | AEGON Iberia Holding B.V. | Portugal |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON SIPP GUARANTEE NOMINEE LIMITED | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon SIPP Nominee 2 Ltd. | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON SIPP Nominee Ltd. | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Taiwan Holding B.V. | 100% | AEGON International B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon THTF Life Insurance Co., Ltd. | 50% | AEGON International B.V. | China |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON Treasury Investments B.V. | 100% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON UK Corporate Services Limited | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon UK Investment Holdings Limited | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON UK plc | 100% | AEGON Europe Holding B.V. | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON UK Property Fund Limited | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Upstream Energy Fund, LLC | 100% | Aegon Energy Management, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON USA Asset Management Holding, LLC | 100% | AUSA Holding, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON USA Investment Management, LLC | 100% | AEGON USA Asset Management Holding, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON USA Real Estate Services, Inc. | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON USA Realty Advisors of California, Inc. | 100% | AEGON USA Realty Advisors, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON USA Realty Advisors, LLC | 100% | AEGON USA Asset Management Holding, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 2 Holding Company B, LLC | 100% | Aegon Workforce Housing Fund 2, L.P | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 2 Holding Company C, LLC | 100% | Aegon Workforce Housing Fund 2, L.P | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 2 Holding Company, LLC | 100% | Aegon Workforce Housing Fund 2, L.P | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 2, L.P | 80% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 2, L.P | 20% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 3 Holding Company, LLC | 100% | Aegon Workforce Housing Fund 3, L.P | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 3, L.P | 60% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 3, L.P | 30% | Transamerica Life Insurance Company | DE, USA |

---

------

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Fund 3, L.P | 10% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing JV 4A, LLC | 44.50% | Aegon Workforce Housing Fund 2 Holding Company, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing JV 4B, LLC | 25% | Aegon Workforce Housing Fund 2 Holding Company, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing JV 4C, LLC | 10% | Aegon Workforce Housing Fund 2 Holding Company, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Park at Via Rosa REIT, LLC | 100% | Aegon Workforce Housing Separate Account 1, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Separate Account 1, LLC | 15.83% | Transamerica Life Insurance Company | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Separate Account 1, LLC | 4.17% | Transamerica Life Insurance Company | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Aegon Workforce Housing Separate Account 1, LLC | 5% | Transamerica Financial Life Insurance Company | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON-INDUSTRIAL Capital Management (Shanghai) Co., Ltd. | 100% | AEGON-INDUSTRIAL Fund Management Co., LTD. | China |
| &nbsp;&nbsp;&nbsp;&nbsp; AEGON-INDUSTRIAL Fund Management Co., LTD. | 49% | AEGON International B.V. | China |
| &nbsp;&nbsp;&nbsp;&nbsp; AGT Hungary IT Service Korlátolt Felelősségű Társaság | 100% | AEGON EDC Limited | Hungary |
| &nbsp;&nbsp;&nbsp;&nbsp; AHDF Manager I, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Eight LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Eleven LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Four LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Nine LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Seven LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Seventeen LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Sixteen LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Ten LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Twelve LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ALH Properties Two LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMFETF Manager, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 308 LLC | 100% | TAHP Fund 2, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 388 LLC | 100% | TAHP Fund 2, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 483 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 559, LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 561 LLC | 100% | TAHP Fund VII, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 588 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 613 LLC | 0.15% | Cupples State LIHTC Investors, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 613 LLC | 99.85% | Garnet LIHTC Fund VII, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 639 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 649 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 672 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AMTAX Holdings 713 LLC | 100% | TAHP Fund 2, LLC | OH, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Andrews Nominees Limited | 100% | Cofunds Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Apollo Housing Capital Arrowhead Gardens, L.L.C. | 100% | Garnet LIHTC Fund XXXV, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; APOP III, LLC | 9.84% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; APOP III, LLC | 88.60% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ASR Nederland N.V. | 29.99% | Aegon Ltd. | Bermuda |
| &nbsp;&nbsp;&nbsp;&nbsp; AUSA Holding, LLC | 100% | Transamerica Corporation | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AUSA Properties, Inc. | 100% | AEGON USA Realty Advisors, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AWHF2 General Partner, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AWHF2 Subsidiary Holding Company C, LLC | 100% | Aegon Workforce Housing Fund 2 Holding Company C, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AWHF3 General Partner, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AWHJV4 Manager, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; AWHSA Manager 1, LLC | 100% | AEGON USA Realty Advisors, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Barfield Ranch Associates, LLC | 50% | Mitigation Manager LLC | FL, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Carle Place Leasehold SPE, LLC | 100% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Cofunds Limited | 100% | Aegon UK Investment Holdings Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Cofunds Nominees Ltd | 100% | Cofunds Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Commonwealth General Corporation | 100% | Transamerica Corporation | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Coöperatieve AEGON Financieringsmaatschappij U.A. | 1.51% | AEGON International B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Coöperatieve AEGON Financieringsmaatschappij U.A. | 98.49% | Aegon Ltd. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Cornerstone International Holdings Ltd. | 100% | AEGON DMS Holding B.V. | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Creditor Resources, Inc. | 100% | AUSA Holding, LLC | MI, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; CRI Solutions, Inc. | 100% | Creditor Resources, Inc. | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Cupples State LIHTC Investors, LLC | 22% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Cupples State LIHTC Investors, LLC | 15% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Cupples State LIHTC Investors, LLC | 63% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Dorset Nominees Limited | 100% | Cofunds Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Equitable AgriFinance, LLC | 50% | AEGON USA Realty Advisors, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Favela Promoção e Vendas Ltda. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; FGH Realty Credit LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; FGH USA LLC | 100% | RCC North America LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Fifth FGP LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Planning Services, Inc. | 100% | Commonwealth General Corporation | D.C., USA |
| &nbsp;&nbsp;&nbsp;&nbsp; FINANCIERE DE L'ECHIQUIER | 100% | La Banque Postale Asset Management | France |
| &nbsp;&nbsp;&nbsp;&nbsp; First FGP LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Fourth FGP LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Assurance Corporation | 100% | Transamerica Life Insurance Company | KY, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Assurance Corporation II | 100% | Commonwealth General Corporation | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Assurance Corporation III | 100% | Transamerica Life Insurance Company | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments IX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments V, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments VI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments VII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments VIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |

---

------

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments X, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XL, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XLI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XLII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XLIV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XLIX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XLV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XLVI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XLVII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XLVIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XVIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXIV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXIX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXVI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXVII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXVIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXIV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXIX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXVI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXVII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments XXXVIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet Community Investments, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund IX, LLC | 99.99% | Garnet Community Investments IX, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund IX, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund V, LLC | 99.99% | Garnet Community Investments V, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund V, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund VI, LLC | 99.99% | Garnet Community Investments VI, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund VI, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund VII, LLC | 99.99% | Garnet Community Investments VII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund VII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund VIII, LLC | 99.99% | Garnet Community Investments VIII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund VIII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund X, LLC | 0.01% | Garnet Community Investments X, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XI, LLC | 99.99% | Garnet Community Investments XI, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XI, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII, LLC | 0.01% | Garnet Community Investments XII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII, LLC | 73.39% | Garnet LIHTC Fund XII-A, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII, LLC | 13.30% | Garnet LIHTC Fund XII-B, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII, LLC | 13.30% | Garnet LIHTC Fund XII-C, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII-A, LLC | 99.99% | Garnet Community Investments XII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII-A, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII-B, LLC | 99.99% | Garnet Community Investments XII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII-B, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII-C, LLC | 99.99% | Garnet Community Investments XII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XII-C, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIII, LLC | 0.01% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIII, LLC | 68.10% | Garnet LIHTC Fund XIII-A, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIII, LLC | 31.89% | Garnet LIHTC Fund XIII-B, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIII-A, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIII-A, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIII-B, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIII-B, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIV, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIV, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIX, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XIX, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XL, LLC | 0.01% | Garnet Community Investments XL, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLI, LLC | 0.01% | Garnet Community Investments XLI, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLI, LLC | 10% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLII, LLC | 0.01% | Garnet Community Investments XLII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLIV-A, LLC | Other Manner of Control | Garnet Community Investments XLIV, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLIV-B, LLC | Other Manner of Control | Garnet Community Investments XLIV, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLVI, LLC | Other Manner of Control | Garnet Community Investments XLVI, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLVII, LLC | 1% | Garnet Community Investments XLVII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLVII, LLC | 13.99% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLVIII, LLC | 0.01% | Garnet Community Investments XLVIII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XLVIII, LLC | 75.18% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XV, LLC | 0.01% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XV, LLC | 99.99% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XVI, LLC | 0.01% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XVII, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |

---

------

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XVII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XVIII, LLC | 0.01% | Garnet Community Investments XVIII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XX, LLC | 100% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXII, LLC | 0.01% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXIII, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXIII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXIV, LLC | 0.01% | Garnet Community Investments XXIV, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXIV, LLC | 21.26% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXIX, LLC | 0.01% | Garnet Community Investments XXIX, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXV, LLC | 0.01% | Garnet Community Investments XXV, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXV, LLC | 1% | Garnet LIHTC Fund XXVIII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXVI, LLC | 0.01% | Garnet Community Investments XXVI, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXVII, LLC | 0.01% | Garnet Community Investments XXVII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXVII, LLC | 16.71% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXVIII, LLC | 99.99% | Garnet Community Investments XXVIII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXVIII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXI, LLC | 0.01% | Garnet Community Investments XXXI, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXII, LLC | 0.01% | Garnet Community Investments XXXII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXIII, LLC | 0.01% | Garnet Community Investments XXXIII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXIV, LLC | 99.99% | Garnet Community Investments XXXIV, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXIV, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXIX, LLC | 1% | Garnet Community Investments XXXIX, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXV, LLC | 0.01% | Garnet Community Investments XXXV, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXVI, LLC | 1% | Garnet Community Investments XXXVI, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXVII, LLC | 0.01% | Garnet Community Investments XXXVII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXVII, LLC | 99.99% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Garnet LIHTC Fund XXXVIII, LLC | Other Manner of Control | Garnet Community Investments XXXVIII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; GoBear (Philippines) Inc. | 100% | Woodpecker Asia Tech PTE Ltd. | Philippines |
| &nbsp;&nbsp;&nbsp;&nbsp; GoBear (Vietnam) Co., Ltd. | 100% | Woodpecker Asia Tech PTE Ltd. | Vietnam |
| &nbsp;&nbsp;&nbsp;&nbsp; Hague Reinsurance Management N.V. | 100% | AEGON Digital Investments Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Horizons Acquisition 5, LLC | 100% | PSL Acquisitions Operating, LLC | FL, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Horizons St. Lucie Development, LLC | 100% | PSL Acquisitions Operating, LLC | FL, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Hubei Xinhuaxin Insurance Sales Company Limited | 12.40% | AEGON International B.V. | China |
| &nbsp;&nbsp;&nbsp;&nbsp; Imani FE, L.P. | Other Manner of Control | TAH Imani Fe GP, LLC | CA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Imani FE, L.P. | 99.99% | Garnet LIHTC Fund XIV, LLC | CA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Investors Warranty of America, LLC | 100% | RCC North America LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Ironwood Re Corp. | 100% | Commonwealth General Corporation | HI, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; IZNES SAS | 4.31% | La Banque Postale Asset Management | France |
| &nbsp;&nbsp;&nbsp;&nbsp; Kognita Lab S.A. | 8.74% | Mongeral AEGON Holding Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; La Banque Postale Asset Management | 25% | AEGON Asset Management Holding B.V. | France |
| &nbsp;&nbsp;&nbsp;&nbsp; La Banque Postale Asset Management | 75% | La Banque Postale Asset Management | France |
| &nbsp;&nbsp;&nbsp;&nbsp; LBPAM Private Debt GP Lux SARL | 100% | La Banque Postale Asset Management | Luxembourg |
| &nbsp;&nbsp;&nbsp;&nbsp; LCS Associates, LLC | 100% | RCC North America LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Life Investors Alliance LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; LIHTC Fund 53, LLC | Other Manner of Control | Aegon Community Investments 53, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; LIHTC Fund 56, LLC | Other Manner of Control | Aegon Community Investments 56, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; LIHTC Fund 59, LLC | Other Manner of Control | Aegon Community Investments 56, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; LIHTC Fund XLIX, LLC | Other Manner of Control | Garnet Community Investments XLIX, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; LIHTC Fund XLV, LLC | Other Manner of Control | Garnet Community Investments XLV, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; LIICA Re II, Inc. | 100% | Transamerica Life Insurance Company | VT, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Lochside Nominees Limited | 100% | Cofunds Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Longevity Services Consultoria e Serviços Ltda. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; MAG Consultoria de Investimentos Ltda. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; MAG Instituição de Pagamento Ltda. | 100% | Mongeral Aegon Holding Financeira | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; MAG Tanure Holding Participações S.A. | 50% | Mongeral AEGON Holding Ltda. | Belo Horizonte, Minas Gerais |
| &nbsp;&nbsp;&nbsp;&nbsp; Minster Nominees Limited | 100% | Cofunds Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Mitigation Manager LLC | 100% | RCC North America LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Momentum Group Limited | 100% | Aegon UK Investment Holdings Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Money Services, Inc. | 100% | AUSA Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Mongeral Aegon Administração de Benefícios LTDA. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Mongeral Aegon Capitalização S.A. | 100% | Mongeral AEGON Seguros e Previdência SA | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Mongeral Aegon Gestão de Fundos Imobiliários Ltda | 20% | Mongeral AEGON Investimentos Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Mongeral Aegon Holding Financeira | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Mongeral AEGON Holding Ltda. | 50% | AEGON Brazil Holding II B.V. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Mongeral AEGON Investimentos Ltda. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Mongeral Aegon Renda Variavel Ltda | 100% | Mongeral AEGON Investimentos Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Mongeral AEGON Seguros e Previdência SA | 50% | AEGON Brazil Holding B.V. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Monumental General Administrators, Inc. | 100% | AUSA Holding, LLC | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; MT ADMINISTRADORA E CORRETORA DE SEGUROS LTDA | 90% | Mongeral AEGON Holding Ltda. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Resources Alternatives Portfolio 3, LLC | 85% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Resources Alternatives Portfolio 3, LLC | 15% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Resources Alternatives Portfolio I, LLC | 32% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Resources Alternatives Portfolio I, LLC | 64% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Resources Alternatives Portfolio I, LLC | 4% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Resources Alternatives Portfolio II, LLC | 35% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Resources Alternatives Portfolio II, LLC | 60% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Resources Alternatives Portfolio II, LLC | 5% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; NEWCAST PROPERTY DEVELOPMENTS (ONE) LIMITED | 100% | AEGON UK Property Fund Limited | United Kingdom |

---

------

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; NEWCAST PROPERTY DEVELOPMENTS (TWO) LIMITED | 100% | AEGON UK Property Fund Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Nomagon Title Grandparent, LLC | 100% | AEGON USA Asset Management Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Nomagon Title Holding 1, LLC | 100% | Nomagon Title Parent, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Nomagon Title Parent, LLC | 100% | Nomagon Title Grandparent, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; North Westerly Holding B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Origen Financial Services Limited | 100% | Momentum Group Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Origen Limited | 100% | Momentum Group Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Origen Trustee Services Limited | 100% | Momentum Group Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Osceola Mitigation Partners, LLC | 50% | Mitigation Manager LLC | FL, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Pearl Holdings, Inc. I | 100% | AEGON USA Asset Management Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Pearl Holdings, Inc. II | 100% | AEGON USA Asset Management Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Pension Geeks Limited | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Peoples Benefit Services, LLC | 100% | Transamerica Life Insurance Company | PA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Phinance Spółka Akcyjna | 44% | AEGON Growth Capital Fund I GP B.V. | Poland |
| &nbsp;&nbsp;&nbsp;&nbsp; Placer 400 Investors, LLC | 50% | RCC North America LLC | CA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; PSL Acquisitions Operating, LLC | 100% | RCC North America LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; PT Futuready Insurance Broker | 80% | AEGON DMS Holding B.V. | Indonesia |
| &nbsp;&nbsp;&nbsp;&nbsp; PT. Aegon Insights Indonesia | 0.84% | Aegon Insights Limited | Indonesia |
| &nbsp;&nbsp;&nbsp;&nbsp; PT. Aegon Insights Indonesia | 99.16% | AEGON DMS Holding B.V. | Indonesia |
| &nbsp;&nbsp;&nbsp;&nbsp; RCC North America LLC | 100% | Transamerica Corporation | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 2, L.L.C. | 2.25% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 2, L.L.C. | 30.75% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 2, L.L.C. | 22.25% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 2, L.L.C. | 37.25% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 2, L.L.C. | 7.50% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 3, L.L.C. | 1% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 3, L.L.C. | 25.60% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 3, L.L.C. | 73.40% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 3A, Inc. | 90.60% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 3A, Inc. | 9.40% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 4 HR, LLC | 32% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 4 HR, LLC | 64% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 4 HR, LLC | 4% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 4 MR, LLC | 64% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 4 MR, LLC | 32% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Real Estate Alternatives Portfolio 4 MR, LLC | 4% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; River Ridge Insurance Company | 100% | AEGON Management Company | VT, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Rock Springs Drive, LLC | 98% | Investors Warranty of America, LLC | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; SANTANDER GENERALES SEGUROS Y REASEGUROS, S.A. | 51% | AEGON España, S.A.U. de Seguros y Reaseguros | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; SANTANDER VIDA SEGUROS Y REASEGUROS, S.A. | 51% | AEGON España, S.A.U. de Seguros y Reaseguros | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; Scottish Equitable (Managed Funds) Limited | Other Manner of Control | Scottish Equitable Holdings Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Scottish Equitable (Managed Funds) Limited | 100% | Scottish Equitable plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Scottish Equitable Holdings Limited | 100% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Scottish Equitable plc | 100% | Scottish Equitable Holdings Limited | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Scottish Equitable plc | Other Manner of Control | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; Second FGP LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Serenitas, S.L.U. | 100% | Aegon Iberia Holding BV, Sucursal en España | Spain |
| &nbsp;&nbsp;&nbsp;&nbsp; Seventh FGP LLC | 100% | FGH USA LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Sicoob Seguradora de Vida e Previdência S.A. | 50% | Mongeral AEGON Seguros e Previdência SA | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Simple2u Seguros S.A. | 100% | Mongeral AEGON Seguros e Previdência SA | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; St. Lucie West Development Company, LLC | 100% | PSL Acquisitions Operating, LLC | FL, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Stonebridge Benefit Services, Inc. | 100% | Commonwealth General Corporation | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TA Private Equity Assets, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TA-APOP I, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TA-APOP I-A, LLC | 90% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TA-APOP I-A, LLC | 10% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TA-APOP II, LLC | 73.19% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TA-APOP II, LLC | 24.40% | Transamerica Financial Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TABR Realty Services, LLC | 100% | AUSA Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TAH Imani Fe GP, LLC | 100% | Garnet Assurance Corporation | CA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TAH Pentagon Funds, LLC | 100% | Transamerica Affordable Housing, Inc. | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TAHP Fund 1, LLC | 100% | Garnet LIHTC Fund IX, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TAHP Fund 2, LLC | 100% | Garnet LIHTC Fund VIII, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TAHP Fund VII, LLC | 100% | Garnet LIHTC Fund XIX, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TAH-Solar SLP, LLC | 100% | Transamerica Affordable Housing, Inc. | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Tenet Group Limited (Minority Shareholding) | 23.27% | AEGON UK plc | United Kingdom |
| &nbsp;&nbsp;&nbsp;&nbsp; THH Acquisitions, LLC | 100% | Transamerica Life Insurance Company | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TLIC Oakbrook Reinsurance Inc. | 100% | Transamerica Life Insurance Company | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; TLIC Watertree Reinsurance Inc. | 100% | Transamerica Life Insurance Company | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Tradition Development Company, LLC | 100% | PSL Acquisitions Operating, LLC | FL, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Tradition Land Company, LLC | 100% | RCC North America LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica (Bermuda) Services Center, Ltd. | 100% | AEGON International B.V. | Bermuda |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Affordable Housing, Inc. | 100% | TABR Realty Services, LLC | CA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Agency Network, LLC | 100% | AUSA Holding, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Asset Holding, LLC | 100% | AUSA Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Asset Management, Inc. | 23% | AUSA Holding, LLC | CO, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Asset Management, Inc. | 77% | Transamerica Life Insurance Company | CO, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Bermuda Re, Ltd. | 100% | Transamerica Life Insurance Company | Bermuda |

---

------

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Capital, LLC | 100% | AUSA Holding, LLC | CO, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Casualty Insurance Company | 100% | Transamerica Corporation | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Corporation | 100% | AEGON International B.V. | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Corporation | 100% | Transamerica Corporation | OR, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Direct Marketing Asia Pacific Pty. Ltd. | 100% | AEGON DMS Holding B.V. | Australia |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Direct Marketing Consultants Private Limited | 100% | AEGON DMS Holding B.V. | India |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Finance Corporation | 100% | Transamerica Corporation | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Financial Advisors, LLC | 100% | AUSA Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Financial Life Insurance Company | 100% | Transamerica Corporation | NY, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Fund Services, Inc. | 55.87% | AUSA Holding, LLC | CO, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Fund Services, Inc. | 44.13% | Transamerica Life Insurance Company | CO, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Health Savings Solutions, LLC | 100% | Transamerica Retirement Solutions, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Insurance Marketing Asia Pacific Pty. Ltd. | 100% | Transamerica Direct Marketing Asia Pacific Pty. Ltd. | Australia |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica International Direct Marketing Consultants, LLC | 49% | AEGON Direct Marketing Services, Inc. | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Investors Securities, LLC | 100% | Transamerica Retirement Solutions, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Life (Bermuda) Ltd. | 100% | Transamerica Life Insurance Company | Bermuda |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Life Insurance Company | 100% | Commonwealth General Corporation | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Life International (Bermuda) Ltd | 100% | AEGON International B.V. | Bermuda |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Pacific Re, Inc. | 100% | Transamerica Life Insurance Company | VT, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Pyramid Properties, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Resources, Inc. | 100% | Monumental General Administrators, Inc. | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Retirement Advisors, LLC | 100% | Transamerica Retirement Solutions, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Retirement Insurance Agency, LLC | 100% | Transamerica Retirement Solutions, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Retirement Solutions, LLC | 100% | AUSA Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Stable Value Solutions Inc. | 100% | Commonwealth General Corporation | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Travel and Conference Services, LLC | 100% | Money Services, Inc. | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Trust Company | 100% | AUSA Holding, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Transamerica Ventures Fund II, LLC | 100% | AUSA Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; ULI Funding, LLC | 100% | AUSA Holding, LLC | IA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; United Financial Services, Inc. | 100% | Transamerica Corporation | MD, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; WFG Insurance Agency of Puerto Rico, Inc. | 100% | World Financial Group Insurance Agency, LLC | Puerto Rico |
| &nbsp;&nbsp;&nbsp;&nbsp; WFG Properties Holdings, LLC | 100% | World Financial Group, Inc. | GA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; WFG Securities Inc. | 100% | World Financial Group Holding Company of Canada Inc. | Canada |
| &nbsp;&nbsp;&nbsp;&nbsp; Winsocial Administradora de Benefícios Ltda. | 50.00% | AEGON Brazil Holding II B.V. | Brazil |
| &nbsp;&nbsp;&nbsp;&nbsp; Woodpecker Asia Holding I B.V. | 100% | Woodpecker Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Woodpecker Asia Holding II B.V. | 100% | Woodpecker Holding B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; Woodpecker Asia Tech PTE Ltd. | 100% | Woodpecker Holding B.V. | Singapore |
| &nbsp;&nbsp;&nbsp;&nbsp; Woodpecker Holding B.V. | 50.00% | AEGON International B.V. | Netherlands |
| &nbsp;&nbsp;&nbsp;&nbsp; World Financial Group Holding Company of Canada Inc. | 100% | Commonwealth General Corporation | Canada |
| &nbsp;&nbsp;&nbsp;&nbsp; World Financial Group Insurance Agency of Canada Inc. | 100% | World Financial Group Holding Company of Canada Inc. | Canada |
| &nbsp;&nbsp;&nbsp;&nbsp; World Financial Group Insurance Agency of Hawaii, Inc. | 100% | World Financial Group Insurance Agency, LLC | HI, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; World Financial Group Insurance Agency of Massachusetts, Inc | 100% | World Financial Group Insurance Agency, LLC | MA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; World Financial Group Insurance Agency of Wyoming, Inc. | 100% | World Financial Group Insurance Agency, LLC | WY, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; World Financial Group Insurance Agency, LLC | 100% | AUSA Holding, LLC | CA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; World Financial Group, Inc. | 100% | Transamerica Asset Holding, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Yarra Rapids, LLC | 49.00% | Real Estate Alternatives Portfolio 4 MR, LLC | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Zahorik Company, Inc. | 100% | AUSA Holding, LLC | CA, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Zero Beta Fund, LLC | 50.14% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Zero Beta Fund, LLC | 33.28% | Transamerica Life Insurance Company | DE, USA |
| &nbsp;&nbsp;&nbsp;&nbsp; Zero Beta Fund, LLC | 16.58% | Transamerica Financial Life Insurance Company | DE, USA |

---

------

**Item 30. Indemnification** 

The Iowa Code (Sections 490.850 <u>et. seq.</u>) provides for permissive indemnification in certain situations, mandatory indemnification in other situations, and prohibits indemnification in certain situations. The Code also specifies producers for determining when indemnification payments can be made.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Depositor pursuant to the foregoing provisions, or otherwise, the Depositor has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Depositor of expenses incurred or paid by a director, officer or controlling person in connection with the securities being registered), the Depositor 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) Transamerica Capital, LLC serves as the principal underwriter for:

Transamerica Capital, LLC serves as the principal underwriter for the Merrill Lynch Life Variable Annuity Separate Account, Merrill Lynch Life Variable Annuity Separate Account A, Merrill Lynch Life Variable Annuity Separate Account B, Merrill Lynch Life Variable Annuity Separate Account C, Merrill Lynch Life Variable Annuity Separate Account D, Merrill Lynch Variable Life Separate Account, and Merrill Lynch Variable Life Separate Account II, Retirement Builder Variable Annuity Account, Separate Account Fund B, Separate Account Fund C, Separate Account VA AA, Separate Account VA B, Separate Account VA BB, Separate Account VA CC, Separate Account VA DD, Separate Account VA FF, Separate Account VA HH, Separate Account VA Q, Separate Account VA U, Separate Account VA V, Separate Account VA-1, Separate Account VA-2L, Separate Account VA-5, Separate Account VA-6, Separate Account VA-7, Separate Account VA-8, Separate Account VL, Separate Account VL E, Separate Account VUL-A, Separate Account VUL-1; Separate Account VUL-2, Separate Account VUL-3, Separate Account VUL-4, Separate Account VUL-5, Separate Account VUL-6, Transamerica Corporate Separate Account Sixteen, Transamerica Separate Account R3, Variable Life Account A, WRL Series Annuity Account, WRL Series Annuity Account B, WRL Series Life Account, WRL Series Life Account G, and WRL Series Life Corporate Account. These accounts are separate accounts of Transamerica Life Insurance Company.

Transamerica Capital, LLC serves as principal underwriter for ML of New York Variable Annuity Separate Account A, ML of New York Variable Annuity Separate Account B, ML of New York Variable Annuity Separate Account C, ML of New York Variable Annuity Separate Account D, ML of New York Variable Life Separate Account, ML of New York Variable Life Separate Account II, Separate Account VA BNY, Separate Account VA QNY, Separate Account VA-2LNY, Separate Account VA-5NLNY, Separate Account VA-6NY, TFLIC Separate Account B, TFLIC Separate Account C, TFLIC Separate Account VNY, TFLIC Pooled Account No. 44, TFLIC Series Annuity Account, TFLIC Series Life Account, and Transamerica Variable Funds. These accounts are separate accounts of Transamerica Financial Life Insurance Company.

Transamerica Capital, LLC also serves as principal underwriter for Transamerica Series Trust and Transamerica Funds.

(b) Directors and Officers of Transamerica Capital, LLC:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;Name | Principal<br> Business Address | Position and Offices with Underwriter |
| &nbsp;&nbsp;&nbsp; Brian Beitzel | (2) | Manager, Treasurer and Chief Financial Officer |
| &nbsp;&nbsp;&nbsp; Rob Carney | (3) | Manager, Chairman of the Board, Chief Executive Officer and President |
| &nbsp;&nbsp;&nbsp; Doug Hellerman | (3) | Vice President and Chief Compliance Officer |
| &nbsp;&nbsp;&nbsp; Timothy Ackerman | (3) | Manager and Vice President |
| &nbsp;&nbsp;&nbsp; Mark Halloran | (3) | Manager |
| &nbsp;&nbsp;&nbsp; Jennifer Pearce | (3) | Vice President |
| &nbsp;&nbsp;&nbsp; Daniel Goodman | (1) | Secretary |
| &nbsp;&nbsp;&nbsp; David Cheung | (3) | Assistant Secretary |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) 100 Light Street, Floor B1, Baltimore, MD 21202

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) 6400 C Street SW, Cedar Rapids, IA 52499-0001

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) 1801 California Street, Suite 5200, Denver, CO 80202

------

**Item 32. Location of Accounts and Records** 

The records required to be maintained by Section 31(a) of the Investment Company Act of 1940 and Rules 31a-1 to 31a-3 promulgated thereunder, are maintained by Manager Regulatory Filing Unit, Transamerica Life Insurance Company at 6400 C Street S.W., Cedar Rapids, Iowa 52499-0001.

**Item 33. Management Services.** 

All management service policies, if any, are discussed in Part A or Part B.

**Item 34. Fee Representation** 

The Depositor hereby represents that the fees and charges deducted under the contracts, in the aggregate, are reasonable in relation to

the services rendered, the expenses expected to be incurred, and the risks assumed by the Depositor.

**SECTION 403(B) REPRESENTATIONS** 

Transamerica Life Insurance Company represents that it is relying on a no-action letter dated November 28, 1988, to the American Council of Life Insurance (Ref. No. IP-6-88), regarding Sections 22(e), 27(c)(1), and 27(d) of the Investment Company Act of 1940, in connection with redeemability restrictions on Section 403(b) Policies, and that paragraphs numbered (1) through (4) of that letter will be complied with.

**TEXAS ORP REPRESENTATION** 

The Registrant intends to offer policies to participants in the Texas Option Retirement Program. In connection with that offering, the Registrant is relying on Rule 6c-7 under the Investment Company Act of 1940 and is complying with, or shall comply with, paragraphs (a) – (d) of that Rule.

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant certifies that it meets the requirements for effectiveness of this Registration Statement under Rule 485(b) under the Securities Act and has duly caused this Registration Statement to be signed on its behalf by the undersigned, duly authorized, in the City of Denver and State of Colorado, on June 13, 2025.

---

| |
|:---|
| SEPARATE ACCOUNT VA FF |
| Registrant |
| TRANSAMERICA LIFE INSURANCE<br> COMPANY |
| Depositor |
| <br> Jamie Ohl \* |
| Director and President |

---

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on June 13, 2025.

---

| | |
|:---|:---|
| **<u>Signatures</u>** | **<u>Title</u>** |
|  | Director and President (principal executive officer) |
| \* |  |
| Jamie Ohl |  |
|  | Director, Chairman of the Board and President, |
| \* | Financial Assets (principal accounting officer) |
| Bonnie T. Gerst |  |
| \* | Director and Chief Corporate Affairs Officer |
| Maurice Perkins |  |
|  | Director, Secretary, General Counsel and Senior Vice President |
| \* |  |
| Andrew S. Williams |  |
|  | Director, Chief Financial Officer, Executive Vice President and |
| \* | Treasurer (principal financial officer) |
| Matt Kepler |  |
| \* | Director, Chief Strategy & Development Officer and |
| Chris Giovanni | Senior Vice President |
| <u>/s/Brian Stallworth</u> <br> Brian Stallworth | Assistant Secretary |

---

\*By: Brian Stallworth – Attorney-in-Fact pursuant to Powers of Attorney filed previously and/or herewith.

## Ex-99.(K)

---

| | |
|:---|:---|
| ![LOGO](g909378sp77.jpg) | *Administrative Office:* <br>6400 C Street SW <br>Cedar Rapids, IA 52499 |
| ![LOGO](g909378sp77.jpg) | *Administrative Office:* <br>6400 C Street SW <br>Cedar Rapids, IA 52499 |

---

June 13, 2025

Transamerica Life Insurance Company

6400 C Street SW

Cedar Rapids, Iowa 52499

To Whom It May Concern:

With reference to the Registration Statement on Form N-4 by Transamerica Life Insurance Company and Separate Account VA FF with the Securities and Exchange Commission covering group and individual variable annuity contracts, I have consulted with outside counsel and examined such documents and such law as I considered necessary and appropriate, and on the basis of such examination and consultation, it is my opinion that:

1. Transamerica Life Insurance Company is duly organized and validly existing under the laws of the State of Iowa
and has been duly authorized to issue group and individual variable annuity contracts by the Department of Insurance of the State of Iowa.

2. Separate Account VA FF is a duly authorized and existing separate account established pursuant to the
provisions of Section 508A.1 of the Iowa Insurance Code.

3. The group and individual variable annuity contracts have been duly authorized by Transamerica Life Insurance
Company and, when sold in jurisdictions authorizing such sales, in accordance with and when issued as contemplated by said Form N-4 Registration Statement, will constitute legal, validly issued and binding
obligations of Transamerica Life Insurance Company.

I hereby consent to the filing of this opinion as an exhibit to said N-4 Registration Statement.

Very truly yours,

TRANSAMERICA LIFE INSURANCE COMPANY

---

| |
|:---|
| <u>/s/_ Brian Stallworth</u> |
| Brian Stallworth |
| Assistant General Counsel |

---

![LOGO](g909378g0402053339249.jpg)

## Ex-99.(L)(1)

**Consent of Independent Registered Public Accounting Firm** 

We consent to the references to our firm under the caption "Independent Registered Public Accounting Firms" in the Statement of Additional Information, dated May 1, 2025, and incorporated by reference in this Post-Effective Amendment No. 18 to the Registration Statement (Form N-4, File No. 333-163878) of Separate Account VA FF (the "Registration Statement").

We also consent to the use of our report dated April 3, 2025, with respect to the financial statements of each of the subaccounts within Separate Account VA FF for the year ended December 31, 2024, included in this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Boston, Massachusetts

June 13, 2025

------

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the caption "Independent Registered Public Accounting Firm" in the Statement of Additional Information, dated May 1, 2025, included in this Post-Effective Amendment No. 18 to the Registration Statement Form N-4, (File No. 333-163878) of Separate Account VA FF (the "Registration Statement").

We also consent to the use of our report dated April 10, 2025, with respect to the statutory-basis financial statements and supplementary information of Transamerica Life Insurance Company, for the year ended December 31, 2024, incorporated by reference in this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Philadelphia, PA

June 13, 2025

## Ex-99.(L)(2)

CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the incorporation by reference in this Registration Statement on Form N-4 of Separate Account VA FF of our report dated April 11, 2024 relating to the statutory basis financial statements of Transamerica Life Insurance Company. We also consent to the reference to us under the heading "Independent Registered Public Accounting Firms" in such Registration Statements.

/s/ PricewaterhouseCoopers LLP

Chicago, IL

June 13, 2025