# EDGAR Filing Document

**Accession Number:** 0000202713
**File Stem:** 0001193125-25-236487
**Filing Date:** 2025-10
**Character Count:** 76458
**Document Hash:** 0fc7a6c0df25d9ca6525d523380b4858
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-236487.hdr.sgml**: 20251010

**ACCESSION NUMBER**: 0001193125-25-236487

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 13

**FILED AS OF DATE**: 20251010

**DATE AS OF CHANGE**: 20251010

**EFFECTIVENESS DATE**: 20251010

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NATIONWIDE VARIABLE ACCOUNT
- **CENTRAL INDEX KEY:** 0000202713

**ORGANIZATION NAME:**
- **EIN:** 314156830
- **STATE OF INCORPORATION:** OH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-02716
- **FILM NUMBER:** 251386451

**BUSINESS ADDRESS:**
- **STREET 1:** ONE NATIONWIDE PLAZA
- **STREET 2:** NATIONWIDE LIFE INSURANCE CO
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43216
- **BUSINESS PHONE:** 614-249-71

**MAIL ADDRESS:**
- **STREET 1:** NATIONWIDE LIFE INSURANCE CO
- **STREET 2:** ONE NATIONWIDE PLAZA
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43216
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NATIONWIDE VARIABLE ACCOUNT
- **CENTRAL INDEX KEY:** 0000202713

**ORGANIZATION NAME:**
- **EIN:** 314156830
- **STATE OF INCORPORATION:** OH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 002-58043
- **FILM NUMBER:** 251386450

**BUSINESS ADDRESS:**
- **STREET 1:** ONE NATIONWIDE PLAZA
- **STREET 2:** NATIONWIDE LIFE INSURANCE CO
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43216
- **BUSINESS PHONE:** 614-249-71

**MAIL ADDRESS:**
- **STREET 1:** NATIONWIDE LIFE INSURANCE CO
- **STREET 2:** ONE NATIONWIDE PLAZA
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43216

## Series and Classes Contracts Data

### NATIONWIDE VARIABLE ACCOUNT (Series ID: S000009003)

| Class ID   | Class Name   | Ticker Symbol   |
|:---|:---|:---|
| C000024492 | Soloist      |  |

?xml version='1.0' encoding='ASCII'? Soloist(002-58043)

As filed with the Securities and Exchange Commission on October 10, 2025

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM N-4**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**File No. **002-58043**

Pre-Effective Amendment No.

☐

Post-Effective Amendment No. 76

☒

and/or

**REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940**File No. **811-02716**

Amendment No. 115

☒

(Check appropriate box or boxes.)

**Nationwide Variable Account**

------

(Exact Name of Registrant)

**Nationwide Life Insurance Company**

------

(Name of Depositor)

**One Nationwide Plaza, Columbus, Ohio 43215**

------

(Address of Depositor's Principal Executive Offices) (Zip Code)

**(614) 249-7111**

------

Depositor's Telephone Number, including Area Code

**Denise L. Skingle, Senior Vice President and Secretary**

**One Nationwide Plaza, Columbus, Ohio 43215**

------

(Name and Address of Agent for Service)

**October 10, 2025**

------

Approximate Date of Proposed Public Offering

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

☐ immediately upon filing pursuant to paragraph (b)

☒ on October 10, 2025 pursuant to paragraph (b)

☐ 60 days after filing pursuant to paragraph (a)(1)

☐ on (date) pursuant to paragraph (a)(1)

If appropriate, check the following box:

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

------

**Supplement dated October 10, 2025**

**to the following statutory prospectus(es):**

Soloist, Nationwide O Series, America's marketFLEX II Annuity, America's marketFlex Edge Annuity, America's marketFLEX Advisor Annuity, Sun Trust All American and Compass All American dated May 1, 2025

**This supplement updates certain information contained in your statutory prospectus. Please read and retain** <br> **this supplement for future reference.**<br>

At a meeting held on June 10, 2025, the Board of Trustees (the "Board") of Nationwide Variable Insurance Trust (the "Trust"), approved the merger of the NVIT NS Partners International Focused Growth Fund (the "Target Fund") and the NVIT International Equity Fund (the "Acquiring Fund"). The merger will be effective on or about October 24, 2025 (the "Effective Date").

As of the Effective Date, the following changes apply to the contract:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Target Fund will no longer be available to receive transfers or new purchase payments;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Target Fund will transfer all or substantially all of its assets to the Acquiring Fund in exchange for shares of the Acquiring Fund; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Acquiring Fund will assume all liabilities of the Target Fund.

**Accordingly, the following changes apply to the prospectus:**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Appendix A is amended to add the following:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Type** | **Underlying Mutual Fund and Adviser/Subadviser** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Average Annual Total**<br> **Returns**<br> **(as of 12/31/2024)** | &nbsp;&nbsp; **Average Annual Total**<br> **Returns**<br> **(as of 12/31/2024)** | &nbsp;&nbsp; **Average Annual Total**<br> **Returns**<br> **(as of 12/31/2024)** |
| **Type** | **Underlying Mutual Fund and Adviser/Subadviser** | &nbsp;&nbsp; **Current**<br> **Expenses** | **1 year** | **5 year** | **10 year** |
| Equity | &nbsp;&nbsp; **Nationwide Variable Insurance Trust – NVIT International Equity Fund: Class** <br> **II**<br> Investment Advisor: Nationwide Fund Advisors<br> Sub-Advisor: Lazard Asset Management LLC<br>| 1.23%\* | 11.01% | 6.92% | 5.77% |

---

\*

This underlying mutual fund's current expenses reflect a temporary fee reduction.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) All references in the prospectus to the Target Fund are deleted and replaced with the Acquiring Fund.

PROS-1123

------

**Incorporation by Reference**

The prospectus supplements dated July 3, 2025, July 10, 2025 and September 29, 2025, the prospectus, except as modified herein, and the Statement of Additional Information, that were effective May 1, 2025, previously filed with the Commission under SEC file No. 002-58043, are hereby incorporated by reference and made a part of this registration statement.

Prospectus Supplements:

1)

[Prospectus Supplement dated and filed on July 3, 2025 as document number d926335d497.htm and hereby](https://www.sec.gov/ix?doc=/Archives/edgar/data/202713/000119312525155221/d926335d497.htm)[incorporated by reference.](https://www.sec.gov/ix?doc=/Archives/edgar/data/202713/000119312525155221/d926335d497.htm)

2)

[Prospectus Supplement dated and filed on July 10, 2025 as document number d839525d497.htm and hereby](https://www.sec.gov/ix?doc=/Archives/edgar/data/202713/000119312525157353/d839525d497.htm)[incorporated by reference.](https://www.sec.gov/ix?doc=/Archives/edgar/data/202713/000119312525157353/d839525d497.htm)

3)

[<u>Prospectus Supplement dated and filed on September 29, 2025 as document number d90082d497vpsub.htm and</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312525221558/d90082d497vpsub.htm)[<u>hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312525221558/d90082d497vpsub.htm)

Prospectus:

1)

[Soloist prospectus effective May 1, 2025 filed on April 24, 2025, registration statement (002-58043), as document](https://www.sec.gov/ix?doc=/Archives/edgar/data/202713/000119312525092275/d905790d485bpos.htm)[number d905790d485bpos.htm and hereby incorporated by reference.](https://www.sec.gov/ix?doc=/Archives/edgar/data/202713/000119312525092275/d905790d485bpos.htm)

Statement of Additional Information:

1)

[Statement of Additional Information effective May 1, 2025 filed on April 24, 2025, registration statement (002-58043),](https://www.sec.gov/ix?doc=/Archives/edgar/data/202713/000119312525092275/d905790d485bpos.htm)[as document number d905790d485bpos.htm and hereby incorporated by reference.](https://www.sec.gov/ix?doc=/Archives/edgar/data/202713/000119312525092275/d905790d485bpos.htm)

------

**PART C. OTHER INFORMATION**

**Item 27. Exhibits**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a)

Resolution of the Depositor's Board of Directors authorizing the establishment of the Registrant – Filed previously with this Registration Statement (1933 act File No. 002–58043) and hereby incorporated by reference.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c)

[<u>Amended and Restated Distribution Agreement dated November 1, 2022 between Nationwide Life Insurance</u>](https://www.sec.gov/Archives/edgar/data/1005336/000119312522274844/d411880dex99c4.htm)[<u>Company, Nationwide Life and Annuity Insurance Company, Jefferson National Life Insurance Company, and</u>](https://www.sec.gov/Archives/edgar/data/1005336/000119312522274844/d411880dex99c4.htm)[<u>Nationwide Investment Services Corporation – Filed previously with Post-Effective Amendment No. 29 on</u>](https://www.sec.gov/Archives/edgar/data/1005336/000119312522274844/d411880dex99c4.htm)[<u>November 1, 2022 (333-124048) and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/1005336/000119312522274844/d411880dex99c4.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d)

The form of the variable annuity contract – Filed previously with this Registration Statement (1933 act File No. 002–58043) and hereby incorporated by reference.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e)

Variable Annuity Application – Filed previously with this Registration Statement (1933 act File No. 002–58043) and hereby incorporated by reference.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f)

Depositor's Certificate of Incorporation and By-Laws.

1)

[<u>Amended Articles of Incorporation for Nationwide Life Insurance Company. Filed previously with initial</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6a.htm)[<u>registration statement (333-164125) on January 4, 2010 as document "exhibit6a.htm" and hereby</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6a.htm)[<u>incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6a.htm)

2)

[<u>Amended and Restated Code of Regulations of Nationwide Life Insurance Company. Filed previously with</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6b.htm)[<u>initial registration statement (333-164125) on January 4, 2010 as document "exhibit6b.htm" and hereby</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6b.htm)[<u>incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6b.htm)

3)

[<u>Articles of Merger of Nationwide Life Insurance Company of America with and into Nationwide Life</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6c.htm)[<u>Insurance Company, effective December 31, 2009. Filed previously with initial registration statement (333-</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6c.htm)[<u>164125) on January 4, 2010 as document "exhibit6c.htm" and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6c.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h)

Form of Participation Agreements –

Unless indicated as attached hereto, the following fund participation agreements were previously filed and are hereby incorporated by reference.

1)

[<u>Amended and Restated Fund Participation and Shareholder Services Agreement with American Century</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentfpa99h2.htm)[<u>Investment Services, Inc. dated September 15, 2004, as amended, filed on July 17, 2007 with pre-effective</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentfpa99h2.htm)[<u>amendment number 1 of registration statement (333-140608) under document "amcentfpa99h2"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentfpa99h2.htm)

2)

[<u>Restated and Amended Fund Participation Agreement with The Dreyfus Corporation dated January 27,</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusfpa99h3.htm)[<u>2000, as amended, filed on July 17, 2007 with pre-effective amendment number 1 of registration statement</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusfpa99h3.htm)[<u>(333-140608) under document "dreyfusfpa99h3.htm"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusfpa99h3.htm)

3)

[<u>Participation Agreement among (Fidelity) Variable Insurance Products Funds, Fidelity Distributors Company</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm)[<u>LLC, Nationwide Life Insurance Company, Nationwide Life and Annuity Insurance Company, Jefferson</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm)[<u>National Life Insurance Company, and Jefferson National Life Insurance Company of New York dated</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm)[<u>October 11, 2023, filed on April 4, 2024 with Post-Effective Amendment number 73 to the registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm)[<u>statement (002-58043) as document d773271dex99h3.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm) Portions of this exhibit have been redacted.

4)

[<u>Amended and Restated Fund Participation Agreement with Franklin Templeton Variable Insurance Products</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankfpa99h8.htm)[<u>Trust and Franklin/Templeton Distributors, Inc. dated May 1, 2003, as amended, filed on July 17, 2007 with</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankfpa99h8.htm)[<u>pre-effective amendment number 1 of registration statement (333-140608) under document</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankfpa99h8.htm)[<u>"frankfpa99h8.htm"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankfpa99h8.htm)

5)

[<u>Fund Participation Agreement with Nationwide Variable Insurance Trust (formerly, Gartmore Variable</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12a.htm)[<u>Insurance Trust) dated May 2, 2005, as amended, filed on July 17, 2007 with pre-effective amendment</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12a.htm)[<u>number 1 of registration statement (333-140608) under document "nwfpa99h12a.htm"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12a.htm)

6)

[<u>Fund Participation Agreement with Oppenheimer Variable Account Funds and Oppenheimer Funds, Inc.</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/oppenfpa99h14.htm)[<u>dated April 13, 2007, filed on July 17, 2007 with pre-effective amendment number 1 of registration</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/oppenfpa99h14.htm)[<u>statement (333-140608) under document "oppenfpa99h14.htm"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/oppenfpa99h14.htm)

------

7)

[<u>Fund Participation Agreement with Aberdeen Fund Distributors LLC, dated June 17, 2008, filed on April 27,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/aberdeenfpa.htm)[<u>2011 with post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/aberdeenfpa.htm)[<u>"aberdeenfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/aberdeenfpa.htm)

8)

[<u>Financial Support Agreement with AIM Distributors, Inc., dated January 1, 2005, filed on April 27, 2011 with</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/invescofpa.htm)[<u>post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/invescofpa.htm)[<u>"invescofpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/invescofpa.htm)

9)

[<u>Services Agreement with American Century Investment Services, Inc., dated September 15, 2004, filed on</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/americancenturyfpa.htm)[<u>April 27, 2011 with post effective amendment number 55 of registration statement (002-58043) under</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/americancenturyfpa.htm)[<u>document "americancenturyfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/americancenturyfpa.htm)

10)

[<u>Fund Participation Agreement with Delaware Service Company, Inc. and Delaware Distributors, L.P., dated</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/delawareretailfpa.htm)[<u>July 1, 2004, filed on April 27, 2011 with post effective amendment number 55 of registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/delawareretailfpa.htm)[<u>(002-58043) under document "delawareretailfpa"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/delawareretailfpa.htm)

11)

[<u>Restated Service Agreement with the Dreyfus Corporation and Dreyfus Service Corporation, dated June 1,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/dreyfusfpa.htm)[<u>2003, filed on April 27, 2011 with post effective amendment number 55 of registration statement (002-</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/dreyfusfpa.htm)[<u>58043) under document "dreyfusfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/dreyfusfpa.htm)

12)

[<u>Dealer Agreement with Federated Securities Corp., dated October 26, 2006, filed on April 27, 2011 with</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/federatedfpa.htm)[<u>post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/federatedfpa.htm)[<u>"federatedfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/federatedfpa.htm)

13)

[<u>Fund Participation Agreement with Fidelity Distributors Corporation, dated September 1, 1992, filed on April</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/fidelityfpa.htm)[<u>27, 2011 with post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/fidelityfpa.htm)[<u>"fidelityfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/fidelityfpa.htm)

14)

[<u>Master Shareholder Services Agreement with Franklin Templeton Distributors, Inc. and Franklin Templeton</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/franklintempletonfpa.htm)[<u>Investor Services, LLC, dated October 7, 2007, filed on April 27, 2011 with post effective amendment</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/franklintempletonfpa.htm)[<u>number 55 of registration statement (002-58043) under document "franklintempletonfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/franklintempletonfpa.htm)

15)

[<u>Fund Participation Agreement with Gartmore Mutual Fund Capital Trust, Gartmore Morley Capital</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/nationwidefpa.htm)[<u>Management, Inc., Gartmore Distribution Services, Inc. and Gartmore Mutual Funds, dated October 1,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/nationwidefpa.htm)[<u>2002, filed on April 27, 2011 with post effective amendment number 55 of registration statement (002-</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/nationwidefpa.htm)[<u>58043) under document "nationwidefpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/nationwidefpa.htm)

16)

[<u>Fund Participation Agreement with Janus Distributors LLC and Janus Services LLC, dated July 23, 2009,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/janusfpa.htm)[<u>filed on April 27, 2011 with post effective amendment number 55 of registration statement (002-58043)</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/janusfpa.htm)[<u>under document "janusfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/janusfpa.htm)

17)

[<u>Fund Participation Agreement with Lazard Asset Management, LLC and Lazard Asset Management</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/lazardretailfpa.htm)[<u>Securities LLC, dated May 3, 2006, filed on April 27, 2011 with post effective amendment number 55 of</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/lazardretailfpa.htm)[<u>registration statement (002-58043) under document "lazardretailfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/lazardretailfpa.htm)

18)

[<u>Administrative Services Agreement with Neuberger Berman Management Inc., dated January 1, 2006, filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/neubergerbermanfpa.htm)[<u>on April 27, 2011 with post effective amendment number 55 of registration statement (002-58043) under</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/neubergerbermanfpa.htm)[<u>document "neubergerbermanfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/neubergerbermanfpa.htm)

19)

[<u>Retirement Plan Service Provider Agreement with OppenheimerFunds, Distributor, Inc.,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/oppenheimerfpa.htm)[<u>OppenheimerFunds, Inc. and OppenheimerFunds Services, dated February 27, 2009, with post effective</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/oppenheimerfpa.htm)[<u>amendment number 55 of registration statement (002-58043) under document "oppenheimerfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/oppenheimerfpa.htm)

20)

[<u>Fund Participation Agreement with Phoenix Equity Planning Corporation, dated March 7, 2007, filed on April</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/virtusfpa.htm)[<u>27, 2011 with post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/virtusfpa.htm)[<u>"virtusfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/virtusfpa.htm)

21)

[<u>Fund Participation Agreement with Wells Fargo Funds Management, LLC and Wells Fargo Funds Trust,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/wellsfargofpa.htm)[<u>dated July 1, 2003, filed on April 27, 2011 with post effective amendment number 55 of registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/wellsfargofpa.htm)[<u>statement (002-58043) under document "wellsfargofpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/wellsfargofpa.htm)

22)

[<u>Participation Agreement Among MFS Variable Insurance Trust, MFS Variable Insurance Trust II, Nationwide</u>](https://www.sec.gov/Archives/edgar/data/1755596/000119312519240641/d737458dex9924b24.htm)[<u>Financial Services, Inc., and MFS Fund Distributors, Inc., dated May 2, 2011 with the registration statement</u>](https://www.sec.gov/Archives/edgar/data/1755596/000119312519240641/d737458dex9924b24.htm)[<u>under 333-227783, post-effective amendment number 3 filed on September 9, 2019 as document</u>](https://www.sec.gov/Archives/edgar/data/1755596/000119312519240641/d737458dex9924b24.htm)[<u>d737458dex9924b24.htm</u>](https://www.sec.gov/Archives/edgar/data/1755596/000119312519240641/d737458dex9924b24.htm)

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i)

Form of Administrative Contracts

Unless indicated as attached hereto, the following administrative contracts were previously filed and are hereby incorporated by reference.

1)

[<u>Amended and Restated Fund Participation and Shareholder Services Agreement with American Century</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentasa99i2.htm)[<u>Investment Services, Inc. dated September 15, 2004, as amended, filed on July 17, 2007 with pre-effective</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentasa99i2.htm)[<u>amendment number 1 of registration statement (333-140608) under document amcentasa99i2.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentasa99i2.htm)

2)

[<u>Restated Administrative Services Agreement with The Dreyfus Corporation, as amended, and 12b-1 letter</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusasa99i3.htm)[<u>agreement dated, as amended, filed on July 17, 2007 with pre-effective amendment number 1 to</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusasa99i3.htm)[<u>registration statement (333-140608) under document dreyfusasa99i3.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusasa99i3.htm)

3)

[<u>Service Agreement between Fidelity Investments Institutional Operations Company LLC and Nationwide</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i3.htm)[<u>Investment Services Corporation dated October 11, 2023, filed on April 4, 2024 with Post-Effective</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i3.htm)[<u>Amendment number 73 to the registration statement (002-58043) as document d773271dex99i3.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i3.htm)Portions of this exhibit have been redacted.

4)

[<u>Service Contract between Fidelity Distributors Company LLC and Nationwide Investment Services</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i4.htm)[<u>Corporation dated October 18, 2023, filed on April 4, 2024 with Post-Effective Amendment number 73 to the</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i4.htm)[<u>registration statement (002-58043) as document d773271dex99i4.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i4.htm) Portions of this exhibit have been redacted.

5)

[<u>Administrative Services Agreement with Franklin Templeton Services, LLC dated May 1, 2003, as amended,</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankasa99i6.htm)[<u>filed on July 17, 2007 with pre-effective amendment number 1 to registration statement (333-140608) under</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankasa99i6.htm)[<u>document frankasa99i6.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankasa99i6.htm)

6)

[<u>Administrative Services Agreement with AIM Advisors, Inc. dated July 1, 2005 , filed on July 17, 2007 with</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/aimasa99i1a.htm)[<u>pre-effective amendment number 1 to registration statement (333-140608) as document aimasa99i1a.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/aimasa99i1a.htm)

7)

[<u>Financial Support Agreement with AIM Distributors, Inc. dated July 1, 2005, filed on July 17, 2007 with pre-</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/aimasa99i1b.htm)[<u>effective amendment number 1 to the registration statement (333-140608) as document aimasa99i1b.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/aimasa99i1b.htm)

8)

[<u>Distribution and Shareholder Services Agreement with Janus Distributors, Inc. dated December 31, 1999</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/janusasa99i7.htm)[<u>filed on July 17, 2007 with pre-effective amendment number 1 to the registration statement (333-140608) as</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/janusasa99i7.htm)[<u>document janusasa99i7.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/janusasa99i7.htm)

9)

[<u>Fund Participation Agreement with Nationwide Variable Insurance Trust (formerly, Gartmore Variable</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwasa99i10.htm)[<u>Insurance Trust) dated May 2, 2005, as amended, filed on July 17, 2007 with pre-effective amendment</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwasa99i10.htm)[<u>number 1 to the registration statement (333-140608) as document nwasa99i10.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwasa99i10.htm)

10)

[<u>Fund Participation Agreement with Nationwide Variable Insurance Trust (formerly, Gartmore Variable</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12b.htm)[<u>Insurance Trust), American Funds Insurance Series, and Capital Research and Management Company</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12b.htm)[<u>dated May 1, 2007, as amended, filed on July 17, 2007 with pre-effective amendment number 1 to the</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12b.htm)[<u>registration statement (333-140608) as document nwfpa99h12b.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12b.htm)

11)

[<u>Fund Agreement with Aberdeen Fund Distributors LLC dated June 17, 2008, as amended, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9911.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9911.htm)[<u>d309137dex9911.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9911.htm) Portions of this exhibit have been redacted.

12)

[<u>Services Agreement with American Century Investment Services, Inc. dated September 15, 2004, as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9912.htm)[<u>amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9912.htm)[<u>(002-58043) as document d309137dex9912.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9912.htm) Portions of this exhibit have been redacted.

13)

[<u>Restated Service Agreement with The Dreyfus Corporation and Dreyfus Service Corporation dated June 1,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9913.htm)[<u>2003, as amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9913.htm)[<u>statement (002-58043) as document d309137dex9913.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9913.htm) Portions of this exhibit have been redacted.

14)

[<u>Fund Agreement with Delaware Service Company, Inc. and Delaware Distributors, L.P. dated July 1, 2004,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9914.htm)[<u>as amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9914.htm)[<u>(002-58043) as document d309137dex9914.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9914.htm) Portions of this exhibit have been redacted.

15)

[<u>Dealer Agreement with Federated Securities Corp. dated October 26, 2006, as amended, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9915.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9915.htm)[<u>d309137dex9915.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9915.htm) Portions of this exhibit have been redacted.

------

16)

[<u>Selling Dealer Agreement with Fidelity Distributors Corporation dated January 2, 1997, as amended, filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9916.htm)[<u>on April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9916.htm)[<u>document d309137dex9916.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9916.htm) Portions of this exhibit have been redacted.

17)

[<u>Letter agreement with Franklin Templeton Investor Services, LLC dated January 31, 2013, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9917.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9917.htm)[<u>d309137dex9917.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9917.htm) Portions of this exhibit have been redacted.

18)

[<u>Letter agreement with Franklin Templeton Distributors Inc. dated October 18, 2012, as amended, filed on</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9918.htm)[<u>April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9918.htm)[<u>document d309137dex9918.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9918.htm) Portions of this exhibit have been redacted.

19)

[<u>Master Shareholder Services Agreement for the Franklin Templeton Funds with Franklin Templeton</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9919.htm)[<u>Distributors, Inc. and Franklin Templeton Investor Services, LLC dated October 1, 2007, as amended, filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9919.htm)[<u>on April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9919.htm)[<u>document d309137dex9919.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9919.htm) Portions of this exhibit have been redacted.

20)

[<u>Shareholder Service Agreement with AIM Distributors, Inc. dated May 28, 1997, filed on April 26, 2022 with</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9920.htm)[<u>post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9920.htm)[<u>d309137dex9920.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9920.htm) Portions of this exhibit have been redacted.

21)

[<u>Sub-Accounting Agreement with AIM Distributors Inc. dated January 1, 2002, as amended, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9921.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9921.htm)[<u>d309137dex9921.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9921.htm) Portions of this exhibit have been redacted.

22)

[<u>Fund Agreement with Janus Distributors LLC and Janus Services LLC dated July 23, 2009, as amended,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9922.htm)[<u>filed on April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043)</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9922.htm)[<u>as document d309137dex9922.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9922.htm) Portions of this exhibit have been redacted.

23)

[<u>Fund Agreement with Lazard Asset Management, LLC and Lazard Asset Management Securities LLC, as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9923.htm)[<u>amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9923.htm)[<u>(002-58043) as document d309137dex9923.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9923.htm) Portions of this exhibit have been redacted.

24)

[<u>Dealer Agreement with MFS Fund Distributors, Inc. dated \[unknown\], filed on April 26, 2022 with post-</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9924.htm)[<u>effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9924.htm)[<u>d309137dex9924.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9924.htm) Portions of this exhibit have been redacted.

25)

[<u>Fund Agreement with MFS Fund Distributors, Inc. dated October 31, 2003, as amended, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9925.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9925.htm)[<u>d309137dex9925.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9925.htm) Portions of this exhibit have been redacted.

26)

[<u>Retirement Plans Administrative Services Agreement with Nationwide Fund Management LLC dated</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9926.htm)[<u>December 29, 2016, as amended, filed on April 26, 2022 with post-effective amendment number 71 to the</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9926.htm)[<u>registration statement (002-58043) as document d309137dex9926.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9926.htm) Portions of this exhibit have been redacted.

27)

[<u>Retirement Plans Mutual Fund Selling Agreement with Nationwide Fund Distributors LLC dated December</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9927.htm)[<u>29, 2016, as amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9927.htm)[<u>statement (002-58043) as document d309137dex9927.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9927.htm) Portions of this exhibit have been redacted.

28)

[<u>Administrative Services Agreement with Neuberger Berman Management Inc. dated January 1, 2006, as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9928.htm)[<u>amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9928.htm)[<u>(002-58043) as document d309137dex9928.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9928.htm) Portions of this exhibit have been redacted.

29)

[<u>Sales Agreement with Phoenix Equity Planning Corporation (Virtus) dated January 19, 1999, filed on April</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9929.htm)[<u>26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9929.htm)[<u>d309137dex9929.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9929.htm) Portions of this exhibit have been redacted.

30)

[<u>Fund Agreement with Phoenix Equity Planning Corporation (Virtus) dated March 7, 2007, as amended, filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9930.htm)[<u>on April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9930.htm)[<u>document d309137dex9930.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9930.htm) Portions of this exhibit have been redacted.

31)

[<u>Fund Agreement with Wells Fargo Funds Management, LLC and Wells Fargo Funds Trust dated July 1,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9931.htm)[<u>2003, as amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9931.htm)[<u>statement (002-58043) as document d309137dex9931.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9931.htm) Portions of this exhibit have been redacted.

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;j)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;k)

Opinion of Counsel – Filed previously with this Registration Statement (1933 act File No. 002-58043) and hereby incorporated by reference.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;l)

[Consent of Independent Registered Public Accounting Firm – Attached hereto.](d96295dex99l.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;m)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;n)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o)

[<u>Form of Initial Summary Prospectus – Filed previously with Post-Effective Amendment No. 71 on April 26, 2022</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex99o.htm)[<u>(002-58043) and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex99o.htm)

99)

[Power of Attorney – Attached hereto.](d96295dex9999.htm)

**Item 28. Directors and Officers of the Depositor**

The business address of the Directors and Officers of the Depositor is:

One Nationwide Plaza, Columbus, Ohio 43215

---

| | |
|:---|:---|
| President and Chief Operating Officer and Director | Hawley, Craig A.  |
| Executive Vice President-Chief Marketing Officer | Bair, Ann S.  |
| Executive Vice President-Chief Human Resources Officer | Clements, Vinita J.  |
| Executive Vice President-Nationwide Chief Technology Officer | Fowler, James R.  |
| Executive Vice President and Director | Frommeyer, Timothy G.  |
| Executive Vice President-Chief Legal Officer | Howard, Mark S. |
| Executive Vice President-Chief Customer, Strategy & Innovation Officer | Mahaffey, Michael W. |
| Senior Vice President-NF Strategic Customer Solutions | Ambrozy, Tina S.  |
| Senior Vice President-Strategic Planning | Amodeo, Daniel W. |
| Senior Vice President-Corporate Controller and Chief Accounting Officer | Benson, James D.  |
| Senior Vice President-Chief Economist | Bostjancic, Kathleen |
| Senior Vice President-P&C Legal | Boyer, John N. |
| Senior Vice President-Human Resources Business Partner | Bretz, Angela D.  |
| Senior Vice President-Internal Audit | Burchwell, Jason E. |
| Senior Vice President-Nationwide Pet | Carnes, Joel R.M. |
| Senior Vice President-Chief Technology Officer - Nationwide Financial | Carrel, Michael W. |
| Senior Vice President-Chief Investment Officer | Coleman, Joel L.  |
| Senior Vice President-Chief Compliance Officer | Dankovic, Rae Ann  |
| Senior Vice President-Chief Risk Officer | Diem, Klaus K. |
| Senior Vice President-External Affairs | English, Steven M. |
| Senior Vice President-Trial Division | Failor, Scott E. |
| Senior Vice President-Corporate Operations & Litigation Legal | Furniss, Natalie T. |
| Senior Vice President-Chief Financial Officer - Financial Services and Director | Ginnan, Steven A. |
| Senior Vice President-Chief Financial Officer - Property & Casualty | Guerrero, Oscar |
| Senior Vice President-Annuity Distribution | Guymon, Rona |
| Senior Vice President-Human Resources Business Partner | Hairston, Mia S. |
| Senior Vice President-Operations - E&S/Specialty and Commercial | Henderson, Clayton R. |
| Senior Vice President-Underwriting Performance - E&S/Specialty and <br> Commercial<br>| Hespe, Julie |
| Senior Vice President-Legal - NF | Innis-Thompson, Janice |
| Senior Vice President-Management Liability & Specialty - E&S/Specialty | Iorio, Thomas A. |
| Senior Vice President-Marketing - Enterprise Brand Strategy & Activation | Jackson, Richard W. |
| Senior Vice President-PL Product and Underwriting | Jacobs, Sarah E. |
| Senior Vice President-Investment Management Group | Jestice, Kevin T.  |
| Senior Vice President-E&S/Specialty and Commercial Lines | Johnston, Russell M. |
| Senior Vice President-Chief Innovation and Digital Officer | Kandhari, Chetan D.  |
| Senior Vice President-Property & Casualty Commercial Lines | Kempton, Casey E. |
| Senior Vice President-Chief Technology Officer - Technology Strategy, Data & <br> Innovation<br>| Kolp, Melanie A. |
| Senior Vice President-Chief Technology Officer - Corporate Technology | Kuamoo, Misty C. |

---

------

---

| | |
|:---|:---|
| Senior Vice President-Business Performance - Property & Casualty | Kyung, Jennifer |
| Senior Vice President-Nationwide Agribusiness | Liggett, Brad R. |
| Senior Vice President-Programs & Alternative Risk - E&S/Specialty | Lopes, John S. |
| Senior Vice President-Culture & Talent Acquisition | Lucas, Giavonni |
| Senior Vice President-Chief Information Security Officer | Lukens, Todd |
| Senior Vice President-Marketing Management - P&C | MacKenzie, Jennifer B. |
| Senior Vice President-Group Benefits | Murray, Lindsey E. |
| Senior Vice President-Contract & Brokerage Underwriting - E&S/Specialty | Nelson, David N. |
| Senior Vice President-Corporate Development and Finance | O'Brien, Kevin G.  |
| Senior Vice President-Corporate Solutions | Perez, Juan J. |
| Senior Vice President-Talent & Organization Effectiveness | Pheister, Erin R. |
| Senior Vice President-Agribusiness Distribution and Underwriting | Pollitt, Dirk |
| Senior Vice President-Retirement Solutions Sales | Porter, Richard |
| Senior Vice President-Marketing Management - Financial Services | Rodriguez, Kristi L. |
| Senior Vice President-Personal Lines Operations | Rommel, Jeff M. |
| Senior Vice President-Chief Customer Officer | Samuel, Michelle |
| Senior Vice President-Finance, Strategy & Governance Legal & Corporate <br> Secretary<br>| Skingle, Denise L. |
| Senior Vice President-Nationwide Life and Director | Snyder, Holly R.  |
| Senior Vice President-Total Rewards | Sonneman, Christopher P. |
| Senior Vice President-Retirement Solutions | Stevenson, Eric R. |
| Senior Vice President-Commercial Lines - Middle Market | Talkowski, Kristina M. |
| Senior Vice President-Personal Lines Sales & Distribution | Tripp, Michael N. |
| Senior Vice President-Chief Technology Officer - Property & Casualty | Vasudeva, Guruprasad C.  |
| Senior Vice President-E-Risk Services - E&S/Specialty | Walsh, James |
| Senior Vice President-Programs - E&S/Specialty | Wayne, Amber M. |
| Senior Vice President-Human Resources Business Partner | Webster, Cynthia S. |
| Senior Vice President-Commercial Lines - Small Market | Williams, George M. |
| Director | Walker, Kirt A. |

---

**Item 29. Persons Controlled by or Under Common Control with the Depositor or Registrant.**

Following is a list of entities directly or indirectly controlled by or under common control with the depositor or registrant. Ownership is indicated through indentation. Unless otherwise indicated, each subsidiary is either wholly-owned or majority-owned by the parent company immediately preceding it. (For example, Nationwide Fund Distributors, LLC is either wholly-owned or majority owned by NFS Distributors, Inc.) Separate accounts that have been established pursuant to board resolution but are not, and have never been, active are omitted.

---

| | | |
|:---|:---|:---|
| **Company** | &nbsp;&nbsp; **Jurisdiction**<br> **of Domicile**<br>| **Brief Description of Business** |
| Nationwide Financial Services, Inc. | Delaware | &nbsp;&nbsp; The company acts primarily as a holding company for <br> companies within the Nationwide organization that offer <br> or distribute life insurance, long-term savings and <br> retirement products.<br>|
| NFS Distributors, Inc. | Delaware | &nbsp;&nbsp; The company acts primarily as a holding company for <br> Nationwide Financial Services, Inc. companies.<br>|
| Nationwide Financial General Agency, Inc. | Pennsylvania | The company is a multi-state licensed insurance agency. |
| Nationwide Fund Distributors, LLC | Delaware | The company is a limited purpose broker-dealer. |
| Nationwide Fund Management, LLC | Delaware | &nbsp;&nbsp; The company provides administration, transfer and <br> dividend disbursing agent services to various mutual <br> fund entities. <br>|
| Nationwide Retirement Solutions, Inc. | Delaware | &nbsp;&nbsp; The company markets and administers deferred <br> compensation plans for public employees.<br>|
| Nationwide Securities, LLC | Delaware | &nbsp;&nbsp; The company is a general purpose broker-dealer and <br> investment adviser registered with the Securities and <br> Exchange Commission.<br>|

---

------

---

| | | |
|:---|:---|:---|
| **Company** | &nbsp;&nbsp; **Jurisdiction**<br> **of Domicile**<br>| **Brief Description of Business** |
| Nationwide Trust Company, FSB | Federal | &nbsp;&nbsp; This is a federal savings bank chartered by the Office of <br> Thrift Supervision in the United States Department of <br> Treasury to exercise deposit, lending, agency, custody <br> and fiduciary powers and to engage in activities <br> permissible for federal savings banks under the Home <br> Owners' Loan Act of 1933.<br>|
| Nationwide Financial Services Capital Trust | Delaware | &nbsp;&nbsp; The trust's sole purpose is to issue and sell certain <br> securities representing individual beneficial interests in <br> the assets of the trust<br>|
| 525 Cleveland Avenue, LLC | Ohio | &nbsp;&nbsp; This is a limited liability company organized under the <br> laws of the State of Ohio. The company was formed to <br> provide remedial real property cleanup prior to sale.<br>|
| Nationwide Life Insurance Company <sup>2</sup> <br>| Ohio | &nbsp;&nbsp; The corporation provides individual life insurance, group <br> and health insurance, fixed and variable annuity products <br> and other life insurance products.<br>|
| Jefferson National Life Insurance Company<sup>2,3</sup> <br>| Texas | The company provides life, health and annuity products. |
| Jefferson National Life Annuity Company C<sup>2,3</sup> <br>|  | A separate account issuing variable annuity products. |
| Jefferson National Life Annuity Account E<sup>2,3</sup> <br>|  | A separate account issuing variable annuity products. |
| Jefferson National Life Annuity Account F<sup>2,3</sup> <br>|  | A separate account issuing variable annuity products. |
| Jefferson National Life Annuity Account G<sup>2,3</sup> <br>|  | A separate account issuing variable annuity products. |
| Nationwide Jefferson National VA Separate <br> Account 1<sup>2,3</sup> <br>| New York | A separate account issuing variable annuity products. |
| MFS Variable Account<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Multi-Flex Variable Account<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-II<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-3<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-4<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-5<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-6<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-7<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-8<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-9<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-10<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-11<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-12<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-13<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-14<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-15<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Provident VA Separate Account 1<sup>2,3</sup> <br>| Pennsylvania | A separate account issuing variable annuity contracts. |
| Nationwide VLI Separate Account<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-2<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-3<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-4<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-5<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-6<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-7<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide Provident VLI Separate Account 1<sup>2,3</sup> <br>| Pennsylvania | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|

---

------

---

| | | |
|:---|:---|:---|
| **Company** | &nbsp;&nbsp; **Jurisdiction**<br> **of Domicile**<br>| **Brief Description of Business** |
| Nationwide Investment Services Corporation<sup>3</sup> <br>| Oklahoma | &nbsp;&nbsp; This is a limited purpose broker-dealer and distributor of <br> variable annuities and variable life products for <br> Nationwide Life Insurance Company and Nationwide Life <br> and Annuity Insurance Company. The company also <br> provides educational services to retirement plan <br> sponsors and its participants. <br>|
| Nationwide Financial Assignment Company<sup>3</sup> <br>| Ohio | &nbsp;&nbsp; The company is an administrator of structured <br> settlements.<br>|
| Nationwide Investment Advisors, LLC<sup>3</sup> <br>| Ohio | The company provides investment advisory services. |
| Eagle Captive Reinsurance, LLC<sup>3</sup> <br>| Ohio | The company is engaged in the business of insurance |
| Nationwide Life and Annuity Insurance <br> Company<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; The company engages in underwriting life insurance and <br> granting, purchasing and disposing of annuities.<br>|
| Nationwide VA Separate Account-A<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide VA Separate Account-B<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide VA Separate Account-C<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide VA Separate Account-D<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Provident VA Separate Account <br> A<sup>2,3</sup> <br>| Delaware | A separate account issuing variable annuity contracts. |
| Nationwide VL Separate Account-C<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VL Separate Account-D<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VL Separate Account-G<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide Provident VLI Separate <br> Account A<sup>2,3</sup> <br>| Delaware | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Olentangy Reinsurance, LLC<sup>3</sup> <br>| Vermont | The company is a captive life reinsurance company. |
| Nationwide SBL, LLC | Ohio | &nbsp;&nbsp; The company is a lender offering securities-back lines of <br> credit.<br>|
| Nationwide Life and Benefits Insurance <br> Company (fka Direct General Life Insurance <br> Company)<br>| South Carolina | &nbsp;&nbsp; The Company is a South Carolina stock life insurance <br> company that previously offered a life product only, but is <br> filing stop loss products in majority of states and a fully <br> insured small group health product in a limited number of <br> states.<br>|
| NSM Sales Corporation | Nevada | &nbsp;&nbsp; The Company is a sales and distribution organization for <br> group health product and ancillary third-party products.<br>|
| The Association Benefits Solution, LLC | Delaware | &nbsp;&nbsp; The Company is a Program Manager for self-funded <br> group health program where it coordinates and manages <br> offerings to employers looking for an "off the shelf" <br> solution to self-fund employee health plans.<br>|
| Registered Investment Advisors Services, Inc. | Texas | &nbsp;&nbsp; The company is a technology company that facilitates <br> third-party money management services for registered <br> investment advisors<br>|
| Nationwide Fund Advisors<sup>4</sup> <br>| Delaware | The trust acts as a registered investment advisor. |

---

<sup>1</sup>

This subsidiary/entity is controlled by its immediate parent through contractual association.

<sup>2</sup>

This subsidiary/entity files separate financial statements.

<sup>3</sup>

Information for this subsidiary/entity is included in the consolidated financial statements of its immediate parent.

<sup>4</sup>

This subsidiary/entity is a business trust.

**Item 30. Indemnification**

Provision is made in Nationwide's Amended and Restated Code of Regulations and expressly authorized by the General Corporation Law of the State of Ohio, for indemnification by Nationwide of any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative by reason of the fact that such person is or was a director, officer or employee of Nationwide, against expenses, including attorneys fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, to the extent and under the circumstances permitted by the General Corporation Law of the State of Ohio.

------

Insofar as indemnification for liabilities arising under the Securities Act of 1933 ("Act") may be permitted to directors, officers or persons controlling Nationwide pursuant to the foregoing provisions, Nationwide has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

**Item 31. Principal Underwriter**

**Nationwide Investment Services Corporation ("NISC")**

a)

NISC serves as principal underwriter and general distributor for the following separate investment accounts of Nationwide or its affiliates:

---

| | |
|:---|:---|
| Jefferson National Life Annuity Account C | Nationwide Variable Account-14 |
| Jefferson National Life Annuity Account E | Nationwide Variable Account-15 |
| Jefferson National Life Annuity Account F | Nationwide VA Separate Account-A |
| Jefferson National Life Annuity Account G | Nationwide VA Separate Account-B |
| Nationwide Jefferson National VA Separate Account 1 | Nationwide VA Separate Account-C |
| MFS Variable Account | Nationwide VA Separate Account-D |
| Multi-Flex Variable Account | Nationwide VLI Separate Account |
| Nationwide Variable Account | Nationwide VLI Separate Account-2 |
| Nationwide Variable Account-II | Nationwide VLI Separate Account-3 |
| Nationwide Variable Account-3 | Nationwide VLI Separate Account-4 |
| Nationwide Variable Account-4 | Nationwide VLI Separate Account-5 |
| Nationwide Variable Account-5 | Nationwide VLI Separate Account-6 |
| Nationwide Variable Account-6 | Nationwide VLI Separate Account-7 |
| Nationwide Variable Account-7 | Nationwide VL Separate Account-C |
| Nationwide Variable Account-8 | Nationwide VL Separate Account-D |
| Nationwide Variable Account-9 | Nationwide VL Separate Account-G |
| Nationwide Variable Account-10 | Nationwide Provident VA Separate Account 1 |
| Nationwide Variable Account-11 | Nationwide Provident VA Separate Account A |
| Nationwide Variable Account-12 | Nationwide Provident VLI Separate Account 1 |
| Nationwide Variable Account-13 | Nationwide Provident VLI Separate Account A |

---

b)

Directors and Officers of NISC:

---

| | |
|:---|:---|
| President and Director | Ambrozy, Tina S.  |
| Senior Vice President and Secretary | Skingle, Denise L. |
| Vice President and Assistant Secretary | Garman, David A.  |
| Vice President-Chief Compliance Officer | Rabenstine, James J. |
| Vice President-Chief Tax Officer | Scheiderer, Kevin P. |
| Vice President-CFO - Life Insurance | Wild, Keith D. |
| Associate Vice President-NF Compliance - Strategic Customer Solutions | Deleget, J. Brian |
| Associate Vice President and Assistant Treasurer | Hacker, Hope C.  |
| Associate Vice President and Assistant Treasurer | Radabaugh, Nathan |
| Associate Vice President and Treasurer | Roswell, Ewan T. |
| Associate Vice President and Assistant Treasurer | Walker, Tonya G. |
| Assistant Secretary | Bowman, Heidi K. |
| Assistant Secretary | Dokko, David H. |
| Assistant Secretary | Hartman, Mark E. |
| Director | Hawley, Craig A. |
| Director | Stevenson, Eric |

---

The business address of the Directors and Officers of NISC is:

One Nationwide Plaza, Columbus, Ohio 43215.

------

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

c)

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Name of Principal Underwriter** | **Net Underwriting**<br> **Discounts**<br>| **Compensation on**<br> **Redemption**<br>| **Brokerage**<br> **Commissions**<br>| **Other**<br> **Compensation**<br>|
| Nationwide Investment Services Corporation | N/A | N/A | N/A | N/A |

---

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

Steven A. Ginnan

Nationwide Life Insurance Company

One Nationwide Plaza

Columbus, OH 43215

**Item 33. Management Services**

Not Applicable

**Item 34. Fee Representation**

Nationwide Life Insurance Company represents that the fees and charges deducted under the contract in the aggregate are reasonable in relation to the services rendered, the expenses expected to be incurred and risks assumed by Nationwide Life Insurance Company.

------

**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 of Rule 485(b) under the Securities Act of 1933 for effectiveness of the Registration Statement and has duly caused this registration statement to be signed on its behalf by the undersigned, duly authorized, in the City of Columbus, and State of Ohio, on October 10, 2025.

---

| |
|:---|
| **Nationwide Variable Account** |
| (Registrant) |
| By: /s/ Craig A. Hawley\* |
| Craig A. Hawley<br> President and Chief Operating Officer<br>|
| **Nationwide Life Insurance Company** |
| (Depositor) |
| By: /s/ Craig A. Hawley\* |
| Craig A. Hawley<br> President and Chief Operating Officer<br>|

---

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 October 10, 2025.

---

| | |
|:---|:---|
| /s/ CRAIG A. HAWLEY\* |  |
| Craig A. Hawley, President and Chief Operating Officer <br> and Director (Principal Executive Officer)<br>|  |
| /s/ HOLLY R. SNYDER\* |  |
| Holly R. Snyder, Senior Vice President-Nationwide Life <br> and Director<br>|  |
| /s/ TIMOTHY G. FROMMEYER\* |  |
| Timothy G. Frommeyer, Executive Vice President and <br> Director<br>|  |
| /s/ STEVEN A. GINNAN\* |  |
| Steven A. Ginnan, Senior Vice President-Chief Financial <br> Officer – Financial Services and Director<br> (Chief Financial Officer)<br>|  |
| /s/ KIRT A. WALKER\* |  |
| Director |  |
| /s/ JAMES D. BENSON\* |  |
| James D. Benson, Senior Vice President-Corporate <br> Controller and Chief Accounting Officer<br> (Principal Accounting Officer)<br>|  |
|  | \*By: /s/ Jamie Ruff Casto |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jamie Ruff Casto<br> Attorney-in-Fact<br> Pursuant to Power of Attorney<br>|

---

------

## Ex-99.(L)

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated April 1, 2025, with respect to the financial statements of the sub-accounts that comprise Nationwide Variable Account, and the related notes (collectively, the financial statements), incorporated herein by reference, and to the reference to our firm under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional Information that was previously filed under SEC File No. 002-58043 and is incorporated by reference herein.

/s/ KPMG LLP

Columbus, Ohio <br>October 9, 2025

------

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated March 20, 2025, with respect to the statutory financial statements and financial statement schedules of Nationwide Life Insurance Company, incorporated herein by reference, and to the reference to our firm under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional Information that was previously filed under SEC File No. 002-58043 and is incorporated by reference herein.

/s/ KPMG LLP

Columbus, Ohio <br>October 9, 2025

------

## Ex-99.(99)

**POWER OF ATTORNEY**

Each of the undersigned as directors and/or officers of NATIONWIDE LIFE INSURANCE COMPANY and NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY, both Ohio corporations, which have filed or will file with the U.S. Securities and Exchange Commission under the provisions of the Securities Act of 1933, as amended; the Investment Company Act of 1940, as amended; and, if applicable, the Securities Exchange Act of 1934, various registration statements and amendments thereto for the registration of current, as well as any future, separate accounts established by said corporations for the purpose of registering under said Act(s) immediate or deferred variable annuity contracts, fixed interest rate options subject to a market value adjustment, group flexible fund retirement annuity contracts and variable life insurance policies in connection with the separate accounts and contracts listed below:

---

| | |
|:---|:---|
| **Variable Annuities and Variable Life Insurance Policies** | **Variable Annuities and Variable Life Insurance Policies** |
| **Separate Account (1940 Act File No.)** | **1933 Act File No(s). / Contract Name(s)** |
| MFS Variable Account (811-02662) | 002-73432 |
| Nationwide Jefferson National VA Separate Account 1 <br> (811-22994)<br>| 333-288440 |
| Nationwide Multi-Flex Variable Account (811-03338) | 033-23905, 002-75174 |
| Nationwide Variable Account (811-02716) | 002-58043, 333-80481, 333-176908 |
| Nationwide Variable Account-II (811-03330) | &nbsp;&nbsp;&nbsp;&nbsp; 002-75059, 033-67636, 033-60063, 333-103093, 333-103094, <br> 333-103095, 333-104513, 333-104511, 333-104512, <br> 333-104510, 333-151990, 333-105992, 333-147273, <br> 333-147198, 333-160635, 333-164886, 333-168818, <br> 333-177934, 333-177581, 333-177582, 333-177316, <br> 333-177319, 333-177439, 3333-177441, 333-177729, <br> 333-177731, 333-173349, 333-177938, 333-182494, <br> 333-235382, 333-235383, 333-258296<br>|
| Nationwide Variable Account-3 (811-05405) | 033-18422 |
| Nationwide Variable Account-4 (811-05701) | &nbsp;&nbsp;&nbsp;&nbsp; 333-62692, 333-135650, 333-140812, 333-201820, 333-240010, <br> 333-240009<br>|
| Nationwide Variable Account-5 (811-08142) | 033-71440, 333-267078, 333-272927 |
| Nationwide Variable Account-6 (811-08684) | 033-82370, 333-21909 |
| Nationwide Variable Account-7 (811-08666) | 033-82190, 033-82174, 033-89560 |
| Nationwide Variable Account-8 (811-07357) | 033-62637, 033-62659 |
| Nationwide Variable Account-9 (811-08241) | &nbsp;&nbsp;&nbsp;&nbsp; 333-28995, 333-52579, 333-56073, 333-53023, 333-79327, <br> 333-69014, 333-75360<br>|
| Nationwide Variable Account-10 (811-09407) | 333-81701 |
| Nationwide Variable Account-11 (811-10591) | 333-74904, 333-74908 |
| Nationwide Variable Account-12 (811-21099) | 333-88612, 333-108894, 333-178057, 333-178059 |
| Nationwide Variable Account-13 (811-21139) | 333-91890 |
| Nationwide Variable Account-14 (811-21205) | 333-104339 |
| Nationwide Variable Account-15 (811-23386) | 333-227783, 333-227780 |
| Nationwide VA Separate Account-A (811-05606) | 033-22940 |
| Nationwide VA Separate Account-B (811-06399) | 033-86408 |
| Nationwide VA Separate Account-C (811-07908) | 033-66496 |
| Nationwide VA Separate Account-D (811-10139) | 333-45976 |
| Nationwide VLI Separate Account (811-04399) | 033-35698 |
| Nationwide VLI Separate Account-2 (811-05311) | 033-16999, 033-62795, 033-35783, 033-63179 |
| Nationwide VLI Separate Account-3 (811-06140) | 033-44296 |
| Nationwide VLI Separate Account-4 (811-08301) | &nbsp;&nbsp;&nbsp;&nbsp; 333-31725, 333-43671, 333-94037, 333-52615, 333-69160, <br> 333-83010, 333-137202, 333-169879, 333-229640 <br>|
| Nationwide VLI Separate Account-5 (811-10143) | 333-46338, 333-46412, 333-66572, 333-121881 |
| Nationwide VLI Separate Account-6 (811-21398) | 333-106908 |
| Nationwide VLI Separate Account-7 (811-21610) | &nbsp;&nbsp;&nbsp;&nbsp; 333-117998, 333-121879, 333-146649, 333-149295, <br> 333-156020, 333-258039, 333-258035<br>|

---

------

---

| | |
|:---|:---|
| **Variable Annuities and Variable Life Insurance Policies** | **Variable Annuities and Variable Life Insurance Policies** |
| **Separate Account (1940 Act File No.)** | **1933 Act File No(s). / Contract Name(s)** |
| Nationwide VL Separate Account-C (811-08351) | 333-43639 |
| Nationwide VL Separate Account-D (811-08891) | 333-59517 |
| Nationwide VL Separate Account-G (811-21697) | &nbsp;&nbsp;&nbsp;&nbsp; 333-121878, 333-140608, 333-146073, 333-146650, <br> 333-149213, 333-155153, 333-215169, 333-215173, <br> 333-223705, 333-253123, 333-272262, 333-280429<br>|
| Nationwide Provident VA Separate Account 1 (811-07708) | 333-164127, 333-164126 |
| Nationwide Provident VLI Separate Account 1 (811-04460) | &nbsp;&nbsp;&nbsp;&nbsp; 333-164180, 333-164117, 333-164178, 333-164179, <br> 333-164119, 333-164120, 333-164115, 333-164118, <br> 333-164116<br>|
| Nationwide Provident VA Separate Account A (811-06484) | &nbsp;&nbsp;&nbsp;&nbsp; 333-164131, 333-164130, 333-164132, 333-164129, <br> 333-164128<br>|
| Nationwide Provident VLI Separate Account A (811-08722) | &nbsp;&nbsp;&nbsp;&nbsp; 333-164188, 333-164123, 333-164185, 333-164122, <br> 333-164121<br>|

---

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

---

| | |
|:---|:---|
| **General Account Products** | **General Account Products** |
| **Insurance Company** | **1933 Act File No(s). / Contract Name(s)**  |
| Nationwide Life Insurance Company | &nbsp;&nbsp;&nbsp;&nbsp; 333-271186, 333-271187, 333-271188, 333-278509, <br> 333-289518, 333-289519, 333-289520<br>|

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hereby constitute and appoint Craig A. Hawley, Steven A. Ginnan, Holly Snyder, Michael Stobart, Paige L. Ryan, Shawn M. Parry, Jamie Ruff Casto, Stephen M. Jackson, and Benjamin W. Mischnick and each of them with power to act without the others, as his/her attorney, with full power of substitution for and in his/her name, place and stead, in any and all capacities, to approve, and sign such Registration Statements, and any and all amendments thereto, with power to affix the corporate seal of said corporation thereto and to attest said seal and to file the same, with all exhibits thereto and other documents in connection therewith, with the U.S. Securities and Exchange Commission, hereby granting unto said attorneys, and each of them, full power and authority to do and perform all and every act and thing requisite to all intents and purposes as he/she might or could do in person, hereby ratifying and confirming that which said attorneys, or any of them, may lawfully do or cause to be done by virtue hereof. This instrument may be executed in one or more counterparts.

IN WITNESS WHEREOF, the undersigned have herewith set their names as of this 9<sup>th</sup> day of September, 2025.

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| | |
|:---|:---|
| /s/ Craig A. Hawley | /s/ Timothy G. Frommeyer |
| CRAIG A. HAWLEY, Director and Officer | TIMOTHY G. FROMMEYER, Director and Officer |
| /s/ Steven A. Ginnan | /s/ Holly R. Snyder |
| STEVEN A. GINNAN, Director and Officer | HOLLY R. SNYDER, Director and Officer |
| /s/ Kirt A. Walker | /s/ James D. Benson |
| KIRT A. WALKER, Director | JAMES D. BENSON, Officer |

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