# EDGAR Filing Document

**Accession Number:** 0001067490
**File Stem:** 0001193125-26-002718
**Filing Date:** 2026-1
**Character Count:** 94124
**Document Hash:** 67236355e03c9f14e1560e58b2dddbfe
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-002718.hdr.sgml**: 20260105

**ACCESSION NUMBER**: 0001193125-26-002718

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20260105

**DATE AS OF CHANGE**: 20260105

**EFFECTIVENESS DATE**: 20260105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIAA Separate Account VA-5
- **CENTRAL INDEX KEY:** 0001067490

**ORGANIZATION NAME:**
- **EIN:** 131624203
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08963
- **FILM NUMBER:** 26507606

**BUSINESS ADDRESS:**
- **STREET 1:** TIAA CREF
- **STREET 2:** 730 THIRD AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-490-9000

**MAIL ADDRESS:**
- **STREET 1:** TIAA CREF
- **STREET 2:** 730 THIRD AVNEUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TIAA CREF LIFE SEPARATE ACCOUNT VA-1
- **DATE OF NAME CHANGE:** 20020828

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TIAA CREF LIFE SEPARATE ACCUNT VA-1
- **DATE OF NAME CHANGE:** 19980804
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIAA Separate Account VA-5
- **CENTRAL INDEX KEY:** 0001067490

**ORGANIZATION NAME:**
- **EIN:** 131624203
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292532
- **FILM NUMBER:** 26507605

**BUSINESS ADDRESS:**
- **STREET 1:** TIAA CREF
- **STREET 2:** 730 THIRD AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-490-9000

**MAIL ADDRESS:**
- **STREET 1:** TIAA CREF
- **STREET 2:** 730 THIRD AVNEUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TIAA CREF LIFE SEPARATE ACCOUNT VA-1
- **DATE OF NAME CHANGE:** 20020828

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TIAA CREF LIFE SEPARATE ACCUNT VA-1
- **DATE OF NAME CHANGE:** 19980804

## Series and Classes Contracts Data

### TIAA CREF LIFE SEPARATE ACCOUNT VA-1 (Series ID: S000006179)

| Class ID   | Class Name                   | Ticker Symbol   |
|:---|:---|:---|
| C000053679 | Intelligent Variable Annuity |  |

**As filed with the Securities and Exchange Commission on January 5, 2026** 

**Registration File Nos. 333-292532 and 811-08963** 

**U.S. 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. 1** | ☒ |

---

**and/or** 

**REGISTRATION STATEMENT** 

***UNDER***

---

| | |
|:---|:---|
| ***THE INVESTMENT COMPANY ACT OF 1940*** | ☒ **** |
| **Amendment No. 59** | ☒ |

---

**(Check appropriate box or boxes.)** 

## TIAA Separate Account VA-5
**(Exact Name of Registrant)** 

**Teachers Insurance and** 

**Annuity Association of America** 

**(Name of Insurance Company)** 

**730 Third Avenue** 

**New York, New York 10017** 

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

**Insurance Company's Telephone Number, Including Area Code: (212) 490-9000** 

---

| | |
|:---|:---|
| ***Name and Address of Agent for Service:*** | ***Copy to:*** |
| **John D. Piller, Sr., Esquire**<br> **Teachers Insurance and Annuity**<br> **Association of America**<br> **8500 Andrew Carnegie Boulevard SSC-C2-04**<br> **Charlotte, NC 28262** | **Chip Lunde, Esquire**<br> **Willkie Farr & Gallagher LLP**<br> **1875 K Street, NW**<br> **Washington, DC 20006** |

---

------

**Explanatory Note:** This Post-Effective Amendment No. 1 under the Securities Act of 1933, as amended to the Registration Statement on Form N-4 (the "Registration Statement") of Teachers Insurance and Annuity Association of America (the "Registrant") is to replace Exhibit K in Part C of the Registration Statement.

Part A (Prospectus) and Part B (Statement of Additional Information) filed on December 31, 2025 ([File No. 333-292532](http://www.sec.gov/Archives/edgar/data/1067490/000119312525338437/d69366dn4.htm)) are incorporated herein by reference.

------

PART C – OTHER INFORMATION

**Item 27. Exhibits** 

(a) Board of Directors Resolution

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Resolution of the Board of Directors of TIAA-CREF Life Insurance Company establishing TIAA-CREF Life Separate Account VA-1 (Registrant) (Incorporated by reference to the initial filing of the Registration Statement on Form N-4 for the Personal Annuity Select variable annuity
contracts, dated August 18, 1998 ([File No. 333-61761](http://www.sec.gov/Archives/edgar/data/1067490/0000950123-98-007775.txt))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. Unanimous Written Consent of the Board of Directors of TIAA-CREF Life Insurance Company dated
September 12, 2025. (Incorporated by reference to the initial Registration Statement on Form N-4, dated December 31, 2025 ([File No. 333-292532](http://www.sec.gov/Archives/edgar/data/1067490/000119312525338437/d69366dn4.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Resolutions of the Board of Trustees of Teachers Insurance and Annuity Association of America approving the
Separate Account transfer dated July 10, 2025. (Incorporated by reference to the initial Registration Statement on Form N-4, dated December 
31, 2025 ([File No. 333-292532](http://www.sec.gov/Archives/edgar/data/1067490/000119312525338437/d69366dn4.htm))).

(b) Custodian Agreements

(c) Underwriting Contracts

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Form of Principal Underwriter Distribution Agreement for TIAA Unit Investment Trust Separate Accounts dated
December 31, 2005 (Incorporated by reference to the initial Registration Statement on Form N-4, dated December 31, 2025 ([File No. 333-292532](http://www.sec.gov/Archives/edgar/data/1067490/000119312525338437/d69366dn4.htm))).

(d) Contracts

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Form of Contract (Incorporated by reference to the initial filing of the Registration Statement on Form N-4, filed August 
2, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507169315/dex994.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. Endorsement for Partial Annuitization and Maturity Age (Incorporated by reference to the Post-Effective
Amendment No. 8 to the Registration Statement on Form N-4, filed on February 28, 2014 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312514076820/d681776dex994b.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Form of the Guaranteed Living Withdrawal Benefit Rider (Incorporated by reference to the Post-Effective
Amendment No. 8 to the Registration Statement on Form N-4, filed on February 28, 2014 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312514076820/d681776dex994b.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D. Endorsement for Internal Revenue Code Section 72(s) (Incorporated by reference to the Registration
Statement on Form S-1 filed on March 23, 2016 ([File No 333-210342](http://www.sec.gov/Archives/edgar/data/1429401/000119312516514170/d121430dex4c.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;E. Endorsement for Right to Examine Your Contract provision (Incorporated by reference to the Post-Effective
Amendment No. 14 to the Registration Statement on Form N-4, filed on May 1, 2020 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312519125553/d662997dex994e.htm))).

(e) Applications

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Form of Application (Incorporated by reference to the Post-Effective Amendment No. 14 to the Registration
Statement on Form N-4, filed on May 
1, 2020 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312519125553/d662997dex995.htm))

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

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Restated Charter of Teachers Insurance and Annuity Association of America (as amended) ([Incorporated by Reference to Post-Effective Amendment No. 11 to the Registration Statement on Form N-4, Registration No. 333-134820 Filed April 25, 2016](http://www.sec.gov/Archives/edgar/data/1141687/000095011002000039/e87761_ex1a6a.txt) .)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. Bylaws of Teachers Insurance and Annuity Association of America (as amended) ([Incorporated by reference to Post-Effective Amendment No. 10 to the Registration on Form N-4, Registration No. 333-134820 Filed April 24, 2015](http://www.sec.gov/Archives/edgar/data/1141687/000095011002000039/e87761_ex1a6b.txt) .)

(g) Reinsurance Contracts.

(h) Participation Agreements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Form of Participation/Distribution Agreement with TIAA-CREF Life Funds (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-6, filed January 
31, 2002 ([File No. 333-62162](http://www.sec.gov/Archives/edgar/data/1141687/000095011002000039/e87761_ex1a8.txt))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. Form of Participation Agreement between TIAA-CREF Life and Janus Aspen Series with respect to Institutional
Shares (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h3.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Form of Participation Agreement between TIAA-CREF Life and Janus Aspen Series with respect to Service Shares
(Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h3.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D. Form of Participation Agreement among TIAA-CREF Life, Calamos Advisors Trust, Calamos Advisors LLC, and Calamos
Financial Services LLC with respect to Institutional Shares (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h5.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;E. Form of Participation Agreement among TIAA-CREF Life, Credit Suisse Trust, Credit Suisse Asset Management, LLC,
and Credit Suisse Asset Management Securities, Inc. (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed
March 9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h6.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;F. Form of Participation Agreement among TIAA-CREF Life, Teachers Personal Investors Services, Inc., Franklin
Templeton Variable Insurance Products Trust, and Franklin/Templeton Distributors, Inc. (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h7.htm))).

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;G. Form of Participation Agreement among TIAA-CREF Life, MFS Variable Insurance Trust, and Massachusetts Financial
Services Company (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h8.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;H. Form of Participation Agreement among TIAA-CREF Life, Neuberger Berman Advisers Management Trust, and Neuberger
Berman Management, Inc. (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h9.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I. Form of Participation Agreement among TIAA-CREF Life, PIMCO Variable Insurance Trust, and Allianz Global
Investors Distributors LLC (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h10.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;J. Form of Participation Agreement among TIAA-CREF Life, Royce & Associates, LLC, and Royce Capital Fund
(Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h11.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;K. Form of Participation Agreement among TIAA-CREF Life, Delaware VIP Trust, Delaware Management Company, and
Delaware Distributors, L.P. (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h12.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;L. Form of Participation Agreement among TIAA-CREF Life, Salomon Brothers Variable Series Fund Inc., and Legg
Mason Investor Services, LLC (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001067490/000119312523127333/d462265d485bpos.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;M. Form of Participation Agreement among TIAA-CREF Life, Greenwich Street Series Fund, and Legg Mason Investor
Services, LLC (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h14.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;N. Form of Participation Agreement among TIAA-CREF Life, Columbia Wanger Asset Management, LLP, Columbia
Management Distributors, Inc., and Wanger Advisors Trust (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h15.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;O. Form of Participation Agreement among TIAA-CREF Life, WM Variable Trust, and WM Funds Distributor, Inc.
(Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed March 
9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h16.htm))).

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;P. Form of Participation Agreement among TIAA-CREF Life, The Prudential Series Fund, Prudential Investments LLC,
and Prudential Investment Management Services LLC (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed
March 9, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506049644/dex99h17.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Q. Form of Participation Agreement between Principal Variable Contracts Fund, Inc., Principal Funds Distributor
Inc. and TIAA Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 
2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h19.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;R. Amendment to Participation and Distribution Agreement by and among TIAA-CREF Life, TIAA-CREF Life on behalf of
the Registrant, and Teachers Personal Investors Services, Inc., dated as of October 19, 2004 (Incorporated by reference to Post-Effective Amendment No. 5 to the Registration Statement on Form N-6, filed May 3, 2005 ([File Nos. 333-62162 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312505092625/dex99h2.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;S. Amendment to Participation and Distribution Agreement among TIAA-CREF Life Insurance Company, TIAA-CREF Life
Funds, and Teachers Personal Investors Services, Inc., dated as of September 15, 2005 (Incorporated by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-6, filed
May 1, 2006 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312506093604/dex99h18.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;T. Form of Amendment to Fund Participation Agreement between Calamos Financial Services LLC and TIAA-CREF Life
Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 
2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h20.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;U. Form of Amendment to Fund Participation Agreement by and between Delaware VIP Trust, Delaware Management
Company, Delaware Distributors, L.P. and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 
2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h21.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;V. Amendment to Participation Agreement by and among Legg Mason Investors Services, LLC, Legg Mason Partners
Variable Equity Trust, and TIAA-CREF Life Insurance Company (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998w.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;W. Amendment to Participation Agreement by and among Legg Mason Investors Services, LLC, Legg Mason Partners
Variable Income Trust, Legg Mason Partners Variable Equity Trust, and TIAA-CREF Life Insurance Company (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998w.htm))).

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;X. Form of Amendment to Participation Agreement by and among Credit Suisse Trust, Credit Suisse Asset Management
LLC, and Credit Suisse Asset Management Securities, Inc and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed
May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h24.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Y. Form of Fund/SERV and Networking Supplement to Participation Agreement by and among MFS Variable Insurance
Trust and Massachusetts Financial Services Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 
2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h25.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Z. Amendment to Participation Agreement between TIAA-CREF Life and Janus Aspen Series with respect to
Institutional Shares, dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed
October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998z.htm))).

---

| | |
|:---|:---|
| AA. | Amendment to Participation Agreement between TIAA-CREF Life and Janus Aspen Series with respect to Service Shares, dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dn4a.htm))).  |

---

---

| | |
|:---|:---|
| AB. | Amendment to Participation Agreement among TIAA-CREF Life, Calamos Advisors Trust, Calamos Advisors LLC, and Calamos Financial Services LLC with respect to Institutional Shares, dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998ab.htm))).  |

---

---

| | |
|:---|:---|
| AC. | Amendment to Participation Agreement among TIAA-CREF Life, Credit Suisse Trust, Credit Suisse Asset Management, LLC, and Credit Suisse Asset Management Securities, Inc., dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998ac.htm))).  |

---

---

| | |
|:---|:---|
| AD1. | Form of Amendment to Participation Agreement between Franklin Templeton Variable Insurance Products Trust, Franklin/Templeton Distributors, Inc. and TIAA-CREF Life Insurance Company and Teachers Personal Investors Services, LLC, dated July 24, 2007 (Incorporated by reference to the initial filing of the Registration Statement on Form N-4, filed August 2, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507169315/dex998ad.htm))).  |

---

---

| | |
|:---|:---|
| AD2. | Amendment No. 2 to Participation Agreement between Franklin Templeton Variable Insurance Products Trust, Franklin Templeton Distributors, Inc. and TIAA-CREF Life Insurance Company dated August 1, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998ad2.htm))).  |

---

------

---

| | |
|:---|:---|
| AE. | Amendment to Participation Agreement among TIAA-CREF Life, MFS Variable Insurance Trust, and Massachusetts Financial Services Company, dated July 1, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998ae.htm))).  |

---

---

| | |
|:---|:---|
| AF. | Amendment to Participation Agreement among TIAA-CREF Life, Neuberger Berman Advisers Management Trust, and Neuberger Berman Management, Inc., dated July 27, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998af.htm))).  |

---

---

| | |
|:---|:---|
| AG. | Amendment to Participation Agreement among TIAA-CREF Life, PIMCO Variable Insurance Trust, and Allianz Global Investors Distributors LLC, dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998ag.htm))).  |

---

---

| | |
|:---|:---|
| AH. | Amendment to Participation Agreement among TIAA-CREF Life, Royce & Associates, LLC, and Royce Capital Fund, dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998ah.htm))).  |

---

---

| | |
|:---|:---|
| AI. | Amendment to Participation Agreement among TIAA-CREF Life, Delaware VIP Trust, Delaware Management Company, and Delaware Distributors, L.P., dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998ai.htm))).  |

---

---

| | |
|:---|:---|
| AJ. | Form of Amendment to Participation Agreement among TIAA-CREF Life, Salomon Brothers Variable Series Fund Inc., and Legg Mason Investor Services, LLC, dated July 27, 2007 (Incorporated by reference to the initial filing of the Registration Statement on Form N-4, filed August 2, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507169315/dex998aj.htm))).  |

---

---

| | |
|:---|:---|
| AK. | Form of Amendment to Participation Agreement among TIAA-CREF Life, Greenwich Street Series Fund, and Legg Mason Investor Services, LLC, dated July 27, 2007 (Incorporated by reference to the initial filing of the Registration Statement on Form N-4, filed August 2, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507169315/dex998ak.htm))).  |

---

---

| | |
|:---|:---|
| AL. | Amendment to Participation Agreement among TIAA-CREF Life, Columbia Wanger Asset Management, LLP, Columbia Management Distributors, Inc., and Wanger Advisors Trust, dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998al.htm))).  |

---

---

| | |
|:---|:---|
| AM. | Amendment to Participation Agreement among TIAA-CREF Life, The Prudential Series Fund, Prudential Investments LLC, and Prudential Investment Management Services LLC, dated July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dex998am.htm))).  |

---

------

---

| | |
|:---|:---|
| AN. | Amendment to Participation Agreement between Principal Variable Contracts Fund, Inc., Principal Funds Distributor Inc. and TIAA-CREF Life Insurance Company, dated as of July 24, 2007 (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dn4a.htm))).  |

---

---

| | |
|:---|:---|
| AO. | Form of Shareholder Information Agreement between Credit Suisse Asset Management Securities, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098069/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| AP. | Form of Shareholder Information Agreement between Delaware Service Company, Inc. Securities, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098069/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| AQ. | Form of Shareholder Information Agreement between Neuberger Berman Management Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098069/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| AR. | Form of Shareholder Information Agreement between Prudential Investment Management Services LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098069/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| AS. | Form of Shareholder Information Agreement between Royce Fund Services, Inc. and TIAA-CREF (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098069/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| AT. | Form of Shareholder Information Agreement between Teachers Personal Investors Services, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 7 to the Registration Statement on Form N-4, filed May 1, 2007 ([File Nos. 333-46414 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507097981/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| AU. | Form of Shareholder Information Agreement between MFS Fund Distributors, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098069/d485bpos.htm))).  |

---

------

---

| | |
|:---|:---|
| AV. | Form of Shareholder Information Agreement between Allianz Global Investors Distributors LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098069/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| AW. | Form Shareholder Information Agreement between Franklin Templeton Franklin/Templeton Distributors, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h34.htm))).  |

---

---

| | |
|:---|:---|
| AX. | Form of Amendment to Administrative Services Agreement by and among Legg Mason Investors Services, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h35.htm))).  |

---

---

| | |
|:---|:---|
| AY. | Form of Amendment to Administrative Services Agreement by and among Legg Mason Investors Services, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h35.htm))).  |

---

---

| | |
|:---|:---|
| AZ. | Distribution and Administrative Service Agreement between Neuberger Management Inc and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h37.htm))).  |

---

---

| | |
|:---|:---|
| BA. | Form of Administrative Services Agreement between Columbia Management Distributors, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h38.htm))).  |

---

---

| | |
|:---|:---|
| BB. | Administrative Services Agreement between Credit Suisse Asset Management, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h39.htm))).  |

---

---

| | |
|:---|:---|
| BC. | Administrative Services Agreement by and between Franklin Templeton Services, LLC, and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h40.htm))).  |

---

---

| | |
|:---|:---|
| BD. | Administrative Services Agreement between Legg Mason Investor Services, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h41.htm))).  |

---

---

| | |
|:---|:---|
| BE. | Administrative Services Agreement between Janus Capital Management LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098084/dex99h42.htm))).  |

---

------

---

| | |
|:---|:---|
| BF. | Distribution and Shareholder Services Agreement between Janus Distributors LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-6, filed May 2, 2007 ([File Nos. 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312507098069/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| BG. | Administrative Services Agreement between Royce & Associates, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dn4a.htm))).  |

---

---

| | |
|:---|:---|
| BH. | Amendment No. 1 to the Administrative Services Agreement by and between Franklin Templeton Services, LLC, and TIAA-CREF Life Insurance Company (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dn4a.htm))).  |

---

---

| | |
|:---|:---|
| BI. | Amendment No. 1 to Administrative Services Agreement by and among Legg Mason Investors Services, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dn4a.htm))).  |

---

---

| | |
|:---|:---|
| BJ. | Amendment No. 1 to Administrative Services Agreement by and among Legg Mason Investors Services, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed October 29, 2007 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312507228386/dn4a.htm))).  |

---

---

| | |
|:---|:---|
| BK. | Form of Participation Agreement among TIAA-CREF Life, ING Investors Trust, and ING Funds Distributor, LLC with respect to institutional shares (Incorporated by reference to Post-Effective Amendment No. 3 to the Registration Statement on Form N-6, filed on May 1, 2010 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312510091958/d485bpos.htm))).  |

---

---

| | |
|:---|:---|
| BL. | Participation Agreement among T. Rowe Price Fixed Income Series, Inc., T. Rowe Price Investment Services, Inc., and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 5 to the Registration Statement on Form N-4, filed on April 14, 2012 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312512178102/d332180dex99bq.htm))).  |

---

---

| | |
|:---|:---|
| BM. | Form of Participation Agreement by and among DFA Investment Dimensions Group Inc., Dimensional Fund Advisors LP, DFA Securities LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Registration Statement on Form N-6, filed on August 3, 2012 ([File Nos 333-183060 and 811-22659](http://www.sec.gov/Archives/edgar/data/1540851/000119312512334625/d389501dex99h2.htm))).  |

---

---

| | |
|:---|:---|
| BN. | Amendment to Fund Participation Agreement between Franklin Templeton Variable Insurance Products Trust, Franklin/Templeton Distributors, Inc., TIAA-CREF Life Insurance Company, and TIAA-CREF Institutional and Individual Services, LLC (Incorporated by reference to the Post-Effective Amendment No. 9 to the Registration Statement on Form N-6, filed on April 24, 2013 ([File Nos 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312513170701/d494364dex99h51.htm))).  |

---

------

---

| | |
|:---|:---|
| BO. | Amendment to Fund Participation Agreement between ING Investors Trust, ING Investments Distributor, LLC, and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 9 to the Registration Statement on Form N-6, filed on April 24, 2013 ([File Nos 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312513170701/d494364dex99h52.htm))).  |

---

---

| | |
|:---|:---|
| BP. | Amendment to Fund Participation Agreement between T. Rowe Price Associates, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 9 to the Registration Statement on Form N-6, filed on April 24, 2013 ([File Nos 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312513170701/d494364dex99h54.htm))).  |

---

---

| | |
|:---|:---|
| BQ. | Amendment to Fund Participation Agreement between T. Rowe Price Fixed Income Series, Inc., T. Rowe Price Investment Services, Inc., and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 9 to the Registration Statement on Form N-6, filed on April 24, 2013 ([File Nos 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312513170701/d494364dex99h54.htm))).  |

---

---

| | |
|:---|:---|
| BR. | Amendment to Fund Participation Agreement between Credit Suisse Trust, Credit Suisse Asset Management, LLC, Credit Suisse Securities (USA) LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 10 to the Registration Statement on Form N-6, filed on February 7, 2014 ([File Nos 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312514040646/d671769dex99h55.htm))).  |

---

---

| | |
|:---|:---|
| BS. | Amendment to Fund Participation Agreement between DFA Investment Dimensions Group Inc., Dimensional Fund Advisors LP, DFA Securities LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 10 to the Registration Statement on Form N-6, filed on February 7, 2014 ([File Nos 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312514040646/d671769dex99h56.htm))).  |

---

---

| | |
|:---|:---|
| BT. | Amendment to Fund Participation Agreement between PIMCO Variable Insurance Trust and PIMCO Investments LLC and TIAA- CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 10 to the Registration Statement on Form N-6, filed on February 7, 2014 ([File Nos 333-128699 and 811-10393](http://www.sec.gov/Archives/edgar/data/1141687/000119312514040646/d671769dex99h57.htm))).  |

---

---

| | |
|:---|:---|
| BU. | Participation Agreement among the RBB Fund, Inc., Matson Money, Inc., Foreside Funds Distributors LLC, and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 8 to the Registration Statement on Form N-4, filed on February 28, 2014 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312514076820/d681776dex998bz.htm))).  |

---

---

| | |
|:---|:---|
| BV. | Participation Agreement among TIAA-CREF Life Funds, Teachers Personal Investors Services, Inc., Teachers Advisors, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 8 to the Registration Statement on Form N-4, filed on February 28, 2014 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312514076820/d681776dex998ca.htm))).  |

---

---

| | |
|:---|:---|
| BW. | Participation Agreement among John Hancock Variable Insurance Trust, John Hancock Distributors LLC, and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 10 to the Registration Statement on Form N-4, filed on April 28, 2015 ([File Nos 333-145064 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312515151796/d881635dex998cb.htm))).  |

---

------

---

| | |
|:---|:---|
| BX. | Amendment to Fund Participation Agreement among Vanguard Variable Insurance Fund, The Vanguard Group, Inc., Vanguard Marketing Corporation, and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 10 to the Registration Statement on Form N-4, filed on April 28, 2015 [(File Nos 333-145064 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312515151796/d881635dex998cc.htm)).  |

---

---

| | |
|:---|:---|
| BY. | Amendment to Fund Participation Agreement among T. Rowe Price Fixed Income Series, Inc., T. Rowe Price Investment Services, Inc.and TIAA-CREF Life Insurance Company. Incorporated by reference to the Post-Effective Amendment No. 10 to the Registration Statement on Form N-4, filed on April 28, 2015 [(File Nos 333-145064 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312515151796/d881635dex998cc.htm).  |

---

---

| | |
|:---|:---|
| BZ. | Amendment to Fund Participation Agreement among MFS Variable Insurance Trust, Massachusetts Financial Services Company and TIAA-CREF Life Insurance Company. Incorporated by reference to the Post-Effective Amendment No. 10 to the Registration Statement on Form N-4, filed on April 28, 2015 [(File Nos 333-145064 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312515151796/d881635dex998ce.htm).  |

---

---

| | |
|:---|:---|
| CA. | Amendment to the Fund Participation Agreement among John Hancock Variable Insurance Fund, and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 11 to the Registration Statement on Form N-4, filed on April 29, 2016 [(File Nos 333-145064 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312516558367/d103685dex998cf.htm)).  |

---

---

| | |
|:---|:---|
| CB. | Amended and Restated Underlying Fund Agreement among DFA Investment Dimensions Group Inc., Dimensional Investment Group Inc., the DFA Investment Trust Company, Dimensional Fund Advisors LP, and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 13 to the Registration Statement on Form N-6, filed on April 27, 2017 [(File Nos 333-128699 and 811-10393)](http://www.sec.gov/Archives/edgar/data/1141687/000119312517142396/d327898dex99h66.htm)).  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CC. Amendment to Fund Participation Agreement by and among Neuberger Berman Advisors Management Trust, Neuberger
Investment Advisers LLC, and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-6, filed on April 
29, 2019 [(File Nos 333-128699 and 811-10393)](http://www.sec.gov/Archives/edgar/data/1141687/000119312519125505/d662976dex99h67.htm)).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CD. Amendment to Fund Participation Agreement by and among Vanguard Variable Insurance Fund, The Vanguard Group,
Inc., and TIAA-CREF Life Insurance Company. Incorporated by reference to the Post-Effective Amendment No. 14 to the Registration Statement on Form N-4, filed on May 
1, 2020 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000168386320008027/f3561d2.htm) .

---

| | |
|:---|:---|
| CE. | Amendment to Fund Participation Agreement by and among PIMCO Variable Insurance Trust and PIMCO Investments LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998ck.htm)).  |

---

------

---

| | |
|:---|:---|
| CF. | Amendment to Fund Participation Agreement by and among Calamos Advisors Trust and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cl.htm)).  |

---

---

| | |
|:---|:---|
| CG. | Amendment to Fund Participation Agreement by and among Principal Variable Contracts Funds, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cm.htm)).  |

---

---

| | |
|:---|:---|
| CH. | Amendment to Fund Participation Agreement by and among Delaware VIP Trust, Delaware Management Company, a series of Macquarie Investment Management Business Trust and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cn.htm)).  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CI. Amendment to Fund Participation Agreement by and among Neuberger Berman Advisers Management Trust and TIAA-CREF
Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 
27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998co.htm)).

---

| | |
|:---|:---|
| CJ. | Amendment to Fund Participation Agreement by and among Credit Suisse Trust and Credit Suisse Securities LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cp.htm)).  |

---

---

| | |
|:---|:---|
| CK. | Amendment to Fund Participation Agreement by and among Voya Investors Trust and Voya Investments Distributor, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cq.htm)).  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CL. Amendment to Fund Participation Agreement by and among Nuveen Securities, LLC and TIAA-CREF Life Insurance
Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 
27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cr.htm)).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CM. Amendment to Fund Participation Agreement by and among Wanger Advisors Trust, Columbia Wanger Asset Management,
LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 
27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cs.htm)).

---

| | |
|:---|:---|
| CN. | Amendment to Fund Participation Agreement by and among Franklin Templeton Variable Insurance Products Trust, Franklin/Templeton Distributors, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 [(File Nos 333-145064 and 811-08963)](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998ct.htm)).  |

---

------

---

| | |
|:---|:---|
| CO. | Amendment to Fund Participation Agreement by and among John Hancock Variable Insurance Trust, John Hancock Distributors, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cu.htm))).  |

---

---

| | |
|:---|:---|
| CP. | Amendment to Fund Participation Agreement by and among Legg Mason Partners Variable Equity Trust, Legg Mason Investor Services, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cv.htm))).  |

---

---

| | |
|:---|:---|
| CQ. | Amendment to Fund Participation Agreement by and among Matson Money Funds, Herald Investment Marketing, LLC and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cw.htm))).  |

---

---

| | |
|:---|:---|
| CR. | Amendment to Fund Participation Agreement by and among MFS Variable Insurance Trust, MFS Variable Insurance Trust III, MFS Fund Distributors, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cx.htm))).  |

---

---

| | |
|:---|:---|
| CS. | Amendment to Fund Participation Agreement by and among The Prudential Series Fund, PGIM Investments LLC, Prudential Investment Management Services LLC, and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cy.htm))).  |

---

---

| | |
|:---|:---|
| CT. | Amendment to Fund Participation Agreement by and among Janus Aspen Series and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998cz.htm))).  |

---

---

| | |
|:---|:---|
| CU. | Amendment to Fund Participation Agreement by and among T. Rowe Price Equity Series, Inc., T. Rowe Price Fixed Income Series, Inc., T. Rowe Price Investments Services, Inc. and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998da.htm))).  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CV. Participation Agreement among Lincoln Variable Insurance Products Trust, Lincoln Financial Distributors, Inc.,
Lincoln Investment Advisors Corporation and TIAA-CREF Life Insurance Company (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on
April 27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630dex998db.htm))).

------

---

| | |
|:---|:---|
| CW. | Amendment to Fund Participation Agreement by and among DFA Investment Dimensions Group Inc., and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 18 to the Registration Statement on Form N-4, filed on April 28, 2022 ([File No. 333-145064](http://www.sec.gov/Archives/edgar/data/857588/000119312517308855/d377165dex998x.htm))).  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CX. Amendment to Fund Participation Agreement by and among Vanguard Variable Insurance Fund, and TIAA-CREF Life
Insurance Company (Incorporated by reference to Post-Effective Amendment No. 18 to the Registration Statement on Form N-4, filed on April 
28, 2022 ([File No. 333-145064](http://www.sec.gov/Archives/edgar/data/1067490/000119312522126827/d226811dex99dd.htm))).

---

| | |
|:---|:---|
| CY. | Amendment to Fund Participation Agreement between Delaware VIP Trust, Delaware Management Company, Delaware Distributors, L.P., Ivy Variable Insurance Portfolios, and TIAA-CREF Life Insurance Company (Incorporated by reference to Post-Effective Amendment No. 20 to the Registration Statement on Form N-4, filed on April 30, 2024 ([File No. 333-145064](http://www.sec.gov/Archives/edgar/data/1067490/000119312524124738/d435631dex99hde.htm))).  |

---

---

| | |
|:---|:---|
| CZ. | Amendment to Participation Agreement among TIAA-CREF Life, The Prudential Series Fund, Prudential Investments LLC, and Prudential Investment Management Services LLC, dated February 26, 2025. ([Incorporated by reference to Post-Effective Amendment No. 21 to this Registration Statement on Form N-4, filed on April 30, 2025](http://www.sec.gov/Archives/edgar/data/1067490/000119312525106344/d806282dex99hdf.htm)).  |

---

(i) Administrative Contracts

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Administrative Services Agreement between TIAA-CREF Life Funds and Teachers Advisors, Inc (Incorporated by
reference to Post-Effective Amendment No. 3 to the Registration Statement on Form N-6, filed on May 
1, 2010 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312510091958/dex99bp.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. Form of Administrative Services Agreement by and between McCamish Systems, LLC and TIAA-CREF Life Insurance
Company (Incorporated by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed April 
18, 2008 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312508084856/dex998bk.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Form of Investment Accounting Agreement by and between State Street Bank and Trust Company and Teachers
Insurance and Annuity Association of America and TIAA-CREF Life Insurance Company on behalf of the Separate Account (Incorporated by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed April 18, 2008 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312508084856/dex998bl.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D. Form of Domestic Custody Agreement by and between JPMorgan Chase Bank, N.A. and TIAA-CREF Life Insurance
Company on behalf of the Separate Account (Incorporated by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-4, filed April 
18, 2008 ([File Nos. 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312508084856/dex998bm.htm))).

(j) Other Material Contracts

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Investment Advisory Agreement between TIAA-CREF Life Funds and Teachers Advisors, Inc (Incorporated by
reference to Post-Effective Amendment No. 3 to the Registration Statement on Form N-6, filed on May 
1, 2010 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312510091958/dex99bo.htm))).

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. Service and Subcontracting agreement by and between Teachers Insurance and Annuity Association of America and
TIAA Shared Services, LLC (Incorporated by reference to the Post-Effective Amendment No. 16 to the Registration Statement on Form N-4, filed on April 
27, 2021 ([File Nos 333-145064 and 811-08963](http://www.sec.gov/Archives/edgar/data/1067490/000119312521133449/d126630d485bpos.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Agreement and Plan of Merger dated December 4. 2025. (Incorporated by reference to the initial Registration
Statement on Form N-4, dated December 31, 2025 ([File No. 333-292532](http://www.sec.gov/Archives/edgar/data/1067490/000119312525338437/d69366dn4.htm))).

(k) Legal Opinion

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. [Opinion and Consent of Aneal Krishnamurthy, Esquire.\*](d69366dex99ka.htm)

(l) Other Opinions

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Consent of Willkie Farr & Gallagher LLP (Incorporated by reference to the initial Registration
Statement on Form N-4, dated December 31, 2025 ([File No. 333-292532](http://www.sec.gov/Archives/edgar/data/1067490/000119312525338437/d69366dn4.htm))).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. Consents of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm (Incorporated by
reference to the initial Registration Statement on Form N-4, dated December 31, 2025 ([File No. 333-292532](http://www.sec.gov/Archives/edgar/data/1067490/000119312525338437/d69366dn4.htm))).

(m) Omitted Financial Statements.

(n) Initial Capital Agreements.

(o) Form of Initial Summary Prospectus.

(p) Power of Attorney

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Trustees' Powers of Attorney (Incorporated by reference to the initial Registration Statement on
Form N-4, dated December 31, 2025 ([File No. 333-292532](http://www.sec.gov/Archives/edgar/data/1067490/000119312525338437/d69366dn4.htm))).

(b) Letter Regarding Change in Certifying Accountant

(c) Historical Current Limits on Index Gains

\* Filed herewith.

------

**Item 28. Directors and Officers of the Insurance Company** 

---

| | |
|:---|:---|
| **Name and Principal Business Address\*** | **Positions and Offices**<br> **with Insurance Company** |
| James R. Chambers | Trustee and Chairman |
| Priya Abani | Trustee |
| Samuel R. Bright | Trustee |
| Jason E. Brown | Trustee |
| Jeffrey R. Brown | Trustee |
| Angel Cabrera<br>Michael R. Fanning | Trustee<br>Trustee |
| Lisa W. Hess | Trustee |
| Edward M. Hundert, M.D. | Trustee |
| Gina L. Loften | Trustee |
| Ramona E. Romero | Trustee |
| Kim M. Sharan | Trustee |
| La June Montgomery Tabron | Trustee |
| Thasunda Brown Duckett | President and Chief Executive Officer and Trustee |
| Mike Cowell | Senior Executive Vice President, Chief Risk and Compliance Officer |
| Bret Hester | Senior Executive Vice President, Chief Legal Officer |
| Sastry V. Durvasula | Senior Executive Vice President, Chief Operating, Information & Digital Officer |
| W. Dave Dowrich | Senior Executive Vice President and Chief Financial Officer |
| Claire V. Borelli | Senior Executive Vice President and Chief People Officer |
| Derek B. Dorn | Senior Managing Director, Corporate Secretary & General Counsel |
| Keith Floman | Senior Vice President and Chief Actuary |
| Christopher Baraks | Senior Vice President, Chief Accounting Officer and Corporate Controller |

---

------

---

| | |
|:---|:---|
| Richard S. Biegen | Senior Managing Director, Chief Compliance Officer of the Separate Account |
| Colbert G. Narcisse | Senior Executive Vice President, Chief Product & Business Development Officer |

---

\* The principal business address for each individual is:

TIAA

730 Third Avenue

New York, New York 10017-3206

------

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

The following chart indicates subsidiaries of Teachers Insurance and Annuity Association of America. These subsidiaries are included in the consolidated financial statements of Teachers Insurance and Annuity Association of America.

All Teachers Insurance and Annuity Association of America subsidiary companies are Delaware corporations, except as indicated.

![LOGO](g69366dsp013.jpg)

------

**Exhibit A<sup>\*</sup>** 

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Entity Name** | **Jurisdiction**<br> **of**<br> **Formation** | **Entity**<br> **Classification** | **Owner Name** | **Owner Type** | **Ownership %** | **Business**<br> **Purpose** |
| Anglo Sino Henderson Investment Consultancy (Beijing) Co Ltd | China | Operating<br> Subsidiary | Nuveen Group<br>Holdings<br>Limited | Shareholder | 100 | To provide<br>investment<br>consulting<br>services. |
| Arcmont AM LLC | DE | Operating<br> Subsidiary | Arcmont Asset<br>Management<br>Holdco Limited | Member | 100 | To engage in<br>financial<br>services. |
| Arcmont Asset Management (Sweden) AB | Sweden | Operating<br> Subsidiary | Arcmont Asset<br>Management<br>Holdco Limited | Shareholder | 100 | To engage in<br>marketing and<br>investment<br>opportunity<br>research. |
| Arcmont Asset Management France SAS | France | Operating<br>Subsidiary | Arcmont Asset<br>Management<br>Holdco Limited | Shareholder | 100 | To engage in<br>financial<br>services. |
| Arcmont Asset Management Germany Gmbh | Germany | Operating<br>Subsidiary | Arcmont Asset<br>Management<br>Holdco Limited | Shareholder | 100 | To engage in<br>financial<br>services. |
| Arcmont Asset Management Limited | United<br>Kingdom | Operating<br>Subsidiary | Arcmont Asset<br>Management<br>Holdco Limited | Shareholder | 100 | To act as a<br>holding<br>company. |
| Brooklyn Artificial Intelligence, Inc. | DE | Operating<br>Subsidiary | Nuveen, LLC | Member | 100 | A platform that<br>manufactures<br>custom, direct<br>indexing<br>products<br>utilizing A.I. |
| Brooklyn Investment Group, LLC | DE | Operating<br>Subsidiary | Brooklyn<br>Artificial<br>Intelligence,<br>Inc. | Member | 100 | To act as a<br>registered<br>investment<br>adviser. |
| CAM HR Resources LLC | DE | Operating<br>Subsidiary | CAM HR<br>Holdco LLC | Member | 1 | To act as an<br>employing<br>entity. |
| CAM HR Resources LLC | DE | Operating<br>Subsidiary | Churchill Asset<br>Management<br>LLC | Managing<br>Member | 99 | To act as an<br>employing<br>entity. |
| Churchill Agency Services LLC | DE | Operating<br>Subsidiary | Churchill Asset<br>Management<br>LLC | Member | 100 | To act as<br>administrative<br>and collateral<br>agent in<br>connection<br>with certain<br>investments. |
| Churchill Asset Management LLC | DE | Operating<br>Subsidiary | Nuveen Private<br>Capital LLC | Member | 100 | To act as a<br>registered<br>investment<br>adviser for<br>loan<br>investments. |
| Churchill DLC Advisor LLC | DE | Operating<br>Subsidiary | NCBDC<br>Holdings LLC | Member | 100 | To act as a<br>primary<br>adviser. |
| Clean Energy Partners CEP 2012 Limited | United<br>Kingdom | Operating<br>Subsidiary | Glennmont<br>Asset<br>Management<br>Limited | Shareholder | 100 | To manage<br>investments. |
| Clean Energy Partners CEP Services Limited | United<br>Kingdom | Operating<br>Subsidiary | Glennmont<br>Asset<br>Management<br>Limited | Shareholder | 100 | To manage<br>investments. |
| Glennmont Asset Management Limited | United<br>Kingdom | Operating<br>Subsidiary | Clean Energy<br>Partners<br>HoldCo LLP | Shareholder | 100 | To manage<br>investments. |
| Glennmont Partners I Limited | United<br>Kingdom | Operating<br>Subsidiary | Clean Energy<br>Partners CEP<br>2012 Limited | Shareholder | 100 | To manage<br>investments. |

---

------

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| GreenWood Resources Capital Management, LLC | DE | Operating<br>Subsidiary | Greenwood<br>Resources, LLC | Member | 100.0 | To act as a<br>registered<br>investment<br>advisor. |
| Greenwood Resources Poland sp. z o.o | Poland | Operating<br>Subsidiary | Greenwood<br>Resources Forest<br>Management, LLC | Shareholder | 100.0 | To provide<br>property<br>management<br>services. |
| Greenwood Resources, LLC | DE | Operating<br>Subsidiary | Nuveen Natural<br>Capital, LLC | Member | 100.0 | To act as an<br>advisor and<br>manager of<br>timber and<br>related<br>investments. |
| Greenworks Lending LLC | DE | Operating<br>Subsidiary | Nuveen CP LLC | Member | 100.0 | Origination of<br>commercial<br>property-<br>assessed clean<br>energy loans. |
| Gresham Investment Management LLC | DE | Operating<br>Subsidiary | Nuveen<br>Investments, Inc. | Managing<br>Member | 79.8 | To act as a<br>registered<br>investment<br>advisor,<br>commodity<br>pool operator,<br>and<br>commodity<br>trading<br>advisor,<br>provide<br>investment<br>advisory and<br>management<br>services to<br>Nuveen<br>Group-<br>sponsored<br>investment<br>vehicles. |
| GWR Uruguay S.A. | Uruguay | Operating<br>Subsidiary | Greenwood<br>Resources Forest<br>Management, LLC | Shareholder | 100.0 | To act as a<br>property<br>manager. |
| McIntyre Labor Services, LLC | CA | Operating<br>Subsidiary | Monterey Pacific,<br>LLC | Member | 100.0 | Vineyard crop<br>management |
| Monterey Pacific, LLC | DE | Operating<br>Subsidiary | Westchester Group<br>Investment<br>Management, LLC | Member | 100.0 | Vineyard crop<br>management. |
| MyVest Corporation | DE | Operating<br>Subsidiary | Teachers Insurance<br>and Annuity<br>Association of<br>America | Shareholder | 100.0 | To provide<br>digital<br>financial<br>account<br>management<br>services. |
| Nuveen Administration Limited | United<br>Kingdom | Operating<br>Subsidiary | Nuveen Investment<br>Management<br>Holdings Limited | Shareholder | 100.0 | To provide<br>administrative<br>services and<br>act as<br>employer. |
| Nuveen Alternatives Advisors LLC | DE | Operating<br>Subsidiary | Nuveen Alternative<br>Holdings LLC | Member | 100.0 | To provide<br>advisory<br>services for<br>alternative<br>investments. |
| Nuveen Alternatives Europe S.à r.l. | Luxembourg | Operating<br>Subsidiary | Nuveen Europe<br>Holdings Limited | Member | 100.0 | To act as an<br>authorized<br>alternative<br>investment<br>fund manager<br>and a |

---

------

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  |  |  |  |  |  | management<br>company. |
| Nuveen Alternatives Services LLC | DE | Operating<br>Subsidiary | Nuveen<br>Alternative<br>Holdings<br>LLC | Member | 100.0 | To provide<br>administrative<br>services and to<br>act as general<br>partner. |
| Nuveen Asset Management Europe S.à r.l. | Luxembourg | Operating<br>Subsidiary | Nuveen<br>Europe<br>Holdings<br>Limited | Member | 100.0 | To hold or<br>distribute<br>investments. |
| Nuveen Asset Management, LLC | DE | Operating<br>Subsidiary | Nuveen<br>Fund<br>Advisors,<br>LLC | Managing<br>Member | 100.0 | U.S. Securities<br>and Exchange<br>Commission<br>registered<br>investment<br>adviser. |
| Nuveen Australia Limited | Australia | Operating<br>Subsidiary | Nuveen<br>Group<br>Holdings<br>Limited | Shareholder | 100.0 | To provide real<br>estate advisory<br>and<br>management<br>services. |
| Nuveen Canada Company | Canada | Operating<br>Subsidiary | Nuveen<br>International<br>Holdings<br>LLC | Shareholder | 100.0 | To provide sales<br>and marketing<br>services with<br>respect to the<br>investment<br>advisory and<br>management<br>services offered<br>by its affiliates. |
| Nuveen Consulting (Shanghai) Co., Ltd. | China | Operating<br>Subsidiary | Nuveen<br>Group<br>Holdings<br>Limited | Shareholder | 100.0 | To provide<br>investment<br>consulting. |
| Nuveen Corporate Secretarial Services Limited | United<br>Kingdom | Operating<br>Subsidiary | Nuveen<br>Group<br>Holdings<br>Limited | Shareholder | 100.0 | To provide<br>administrative<br>services. |
| Nuveen Development Management Services LLC | DE | Operating<br>Subsidiary | Nuveen Real<br>Estate<br>Global LLC | Member | 100.0 | To provide<br>construction and<br>development<br>management<br>services. |
| Nuveen France SAS | France | Operating<br>Subsidiary | Nuveen<br>Group<br>Holdings<br>Limited | Shareholder | 100.0 | To provide real<br>estate advisory<br>services. |
| Nuveen Fund Advisors, LLC | DE | Operating<br>Subsidiary | Nuveen<br>Investments,<br>Inc. | Member | 100.0 | U.S.<br>Commodity<br>Futures Trading<br>Commission<br>registered<br>commodity pool<br>operator. |
| Nuveen Fund Management (Jersey) Limited | Jersey | Operating<br>Subsidiary | Nuveen<br>Europe<br>Holdings<br>Limited | Shareholder | 100.0 | To manage real<br>estate funds. |
| Nuveen Hong Kong Limited | Hong Kong | Operating<br>Subsidiary | TGAM HK<br>HC LLC | Shareholder | 100.0 | To serve as a<br>regulated entity. |
| Nuveen Industrial Development Management Services LLC | DE | Operating<br>Subsidiary | Nuveen<br>Development<br>Management<br>Services<br>LLC | Member | 100.0 | To provide<br>development<br>management,<br>construction<br>management,<br>due diligence<br>and other<br>services to<br>entities. |
| Nuveen Investment Management Holdings Limited | United<br>Kingdom | Operating<br>Subsidiary | Nuveen<br>International<br>Holdings 1<br>Limited | Shareholder | 0.4 | To act as the<br>holding<br>company for the<br>legal entities. |

---

------

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| Nuveen Investment Management Holdings Limited | United<br>Kingdom | Operating<br>Subsidiary | Nuveen<br>International<br>Holdings 3<br>Limited | Shareholder | 99.6 | To act as the<br>holding<br>company for the<br>legal entities. |
| Nuveen Investment Management International Limited | United<br>Kingdom | Operating<br>Subsidiary | Nuveen<br>FCACO<br>Limited | Shareholder | 100.0 | To manage real<br>estate funds. |
| Nuveen Italy S.r.l. | Italy | Operating<br>Subsidiary | Nuveen Group<br>Holdings<br>Limited | Shareholder | 100.0 | To manage real<br>estate<br>investments. |
| NUVEEN JAPAN CO., LTD | Japan | Operating<br>Subsidiary | Nuveen<br>International<br>Holdings LLC | Shareholder | 100.0 | To provide<br>investment<br>management,<br>agency business,<br>financial<br>instruments<br>exchange,<br>market and<br>investment<br>research, and a<br>financial<br>distribution<br>business office. |
| Nuveen Management AIFM Limited | United<br>Kingdom | Operating<br>Subsidiary | Nuveen Europe<br>Holdings<br>Limited | Shareholder | 100.0 | To act as an<br>asset manager. |
| Nuveen Management Austria GMBH | Austria | Operating<br>Subsidiary | Nuveen Group<br>Holdings<br>Limited | Shareholder | 100.0 | To manage real<br>estate funds. |
| Nuveen Management Company (Luxembourg) No 1 S.à r.l. | Luxembourg | Operating<br>Subsidiary | Nuveen Europe<br>Holdings<br>Limited | Shareholder | 94.4 | To manage real<br>estate funds. |
| Nuveen Management Finland OY | Finland | Operating<br>Subsidiary | Nuveen Group<br>Holdings<br>Limited | Shareholder | 100.0 | To act as an<br>employing<br>entity. |
| Nuveen Mob Development Management Services LLC | DE | Operating<br>Subsidiary | Nuveen<br>Development<br>Management<br>Services LLC | Member | 100.0 | To provide<br>development<br>management,<br>construction<br>management,<br>and other<br>services. |
| Nuveen Natural Capital Chile SpA | Chile | Operating<br>Subsidiary | Westchester<br>Group<br>Investment<br>Management,<br>LLC | Shareholder | 100.0 | To facilitate<br>management<br>operations. |
| Nuveen Natural Capital LATAM Gestao De Ativos Ltda | Brazil | Operating<br>Subsidiary | Westchester<br>Group<br>Investment<br>Management,<br>LLC | Shareholder | 100.0 | To manage<br>farmland funds. |
| Nuveen Natural Capital Limited | United<br>Kingdom | Operating<br>Subsidiary | Westchester<br>Group<br>Investment<br>Management,<br>LLC | Shareholder | 100.0 | To manage<br>farmland. |
| Nuveen Natural Capital S.r.l. | Romania | Operating<br>Subsidiary | Nuveen<br>Natural Capital<br>Limited | Shareholder | 100.0 | To manage<br>farmland. |
| Nuveen Natural Capital sp. z o.o | Poland | Operating<br>Subsidiary | Nuveen<br>Natural Capital<br>Limited | Shareholder | 100.0 | To manage<br>farmland. |
| Nuveen Opportunistic Strategies LLC | DE | Operating<br>Subsidiary | Teachers<br>Insurance and<br>Annuity<br>Association of<br>America | Member | 99.99 | Investment<br>entity. |

---

------

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| Nuveen Opportunistic Strategies LLC | DE | Operating<br>Subsidiary | Teachers<br>Advisors, LLC | Member | 0.01 | Investment<br>entity. |
| Nuveen Property Management (Jersey) Limited | Jersey | Operating<br>Subsidiary | Nuveen<br>Europe<br>Holdings<br>Limited | Shareholder | 100.0 | To manage<br>real estate<br>funds. |
| Nuveen Real Estate Global Cities Advisors, LLC | DE | Operating<br>Subsidiary | Nuveen Real<br>Estate Global<br>LLC | Member | 100.0 | To manage<br>and advise<br>legal<br>entities. |
| Nuveen Services, LLC | DE | Operating<br>Subsidiary | Nuveen, LLC | Member | 100.0 | To act as an<br>employing<br>entity. |
| Nuveen Singapore Private Limited | Singapore | Operating<br>Subsidiary | Nuveen Group<br>Holdings<br>Limited | Shareholder | 100.0 | To act as a<br>real estate<br>investment<br>advisor. |
| Pace Financial Servicing, LLC | DE | Operating<br>Subsidiary | Nuveen CP<br>LLC | Member | 100.0 | Servicing<br>activities<br>related to<br>loans. |
| Paths Building Services LLC | DE | Operating<br>Subsidiary | Paths<br>Management<br>Services LLC | Member | 100.0 | This entity<br>will employ<br>property site<br>level<br>employees. |
| Paths Construction LLC | DE | Operating<br>Subsidiary | Omni Holding<br>Company LLC | Member | 100.0 | To serve as<br>construction<br>management<br>operating<br>company. |
| Paths Development LLC | DE | Operating<br>Subsidiary | Omni Holding<br>Company LLC | Member | 100.0 | To serve as<br>development<br>operating<br>company. |
| Paths Management Services LLC | DE | Operating<br>Subsidiary | Omni Holding<br>Company LLC | Member | 100.0 | To manage<br>and operate<br>real<br>property. |
| Paths RMS LLC | DE | Operating<br>Subsidiary | Omni Holding<br>Company LLC | Member | 100.0 | To serve as<br>maintenance<br>operating<br>company. |
| Permian Investor Asset Manager LLC | DE | Operating<br>Subsidiary | Nuveen<br>Permian<br>Investor Asset<br>Manager<br>Member LLC | Member | 50.0 | To hold real<br>estate. |
| Plata Wine Partners, LLC | CA | Operating<br>Subsidiary | The Plata<br>Wine Partners<br>Trust | Member | 87.0 | To hold<br>agricultural<br>investments. |
| Private Debt carried Interest General Partner II S.à r.l. | Luxembourg | Operating<br>Subsidiary | Arcmont Asset<br>Management<br>Holdco<br>Limited | Shareholder | 100.0 | To provide<br>financial<br>services. |
| Reliant Safety LLC | DE | Operating<br>Subsidiary | Omni Holding<br>Company LLC | Member | 100.0 | To serve as<br>safety<br>operating<br>company. |
| Santa Barbara Asset Management, LLC | DE | Operating<br>Subsidiary | Nuveen<br>Investments,<br>Inc. | Member | 100.0 | To provide<br>investment<br>management<br>services to<br>Nuveen<br>Group-<br>sponsored<br>investment<br>vehicles. |
| Seven30 Insurance (Bermuda) Co. Limited | Bermuda | Operating<br>Subsidiary | Teachers<br>Insurance and<br>Annuity<br>Association of<br>America | Member | 100.0 | To act as the<br>issuer of<br>corporate<br>self<br>insurance. |
| Seven30 Re (Bermuda) Co. Limited | Bermuda | Operating<br>Subsidiary | Teachers<br>Insurance and<br>Annuity<br>Association of<br>America | Member | 100.0 | Reinsurance |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Symphony Alternative Asset Management LLCDE | Operating<br>Subsidiary | Nuveen Asset<br>Management,<br>LLC | Member | 100 | To act as an<br>asset manager of<br>CLO products. |
| Teachers Advisors, LLC DE | Operating<br>Subsidiary | Nuveen<br>Finance, LLC | Member | 100 | To act as a<br>registered<br>investment<br>advisor to<br>provide<br>investment<br>management<br>services. |
| TIAA Global Capabilities Private Limited India | Operating<br>Subsidiary | TIAA Global<br>Capabilities<br>Singapore<br>Holding<br>Company<br>Pte. Ltd. | Shareholder | 99 | To provide<br>certain<br>information<br>technology<br>related services<br>and other<br>support services. |
| TIAA Global Capabilities Private Limited India | Operating<br>Subsidiary | TIAA Global<br>Capabilities<br>Holding LLC | Shareholder | 1 | To provide<br>certain<br>information<br>technology<br>related services<br>and other<br>support services. |
| TIAA Kaspick, LLC DE | Operating<br>Subsidiary | TIAA-CREF<br>Redwood,<br>LLC | Member | 100 | To act as a<br>registered<br>investment<br>adviser and<br>provide<br>investment<br>advice and gift<br>administration<br>services to<br>charitable<br>organizations<br>and other<br>non-profit<br>institutions<br>through<br>investment<br>management<br>and gift<br>administration<br>agreements with<br>charitable<br>organizations. |
| TIAA Trust, National Association NC | Operating<br>Subsidiary | Teachers<br>Insurance and<br>Annuity<br>Association<br>of America | Shareholder | 99.995 | To support<br>TIAA's Wealth<br>Management<br>and Pension<br>business lines. |
| TIAA Wealth Investment Management LLC DE | Operating<br>Subsidiary | Teachers<br>Insurance and<br>Annuity<br>Association<br>of America | Member | 100 | A registered<br>investment<br>advisor offering<br>investment<br>management<br>services. |

---

------

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| TIAA-CREF Individual & Institutional Services, LLC | DE | Operating<br>Subsidiary | Teachers<br>Insurance<br>and Annuity<br>Association<br>of America | Member | 100.0 | To act as a<br>registered<br>broker-dealer<br>and<br>investment<br>advisor and to<br>provide<br>distribution<br>and related<br>services for<br>College<br>Retirement<br>Equities<br>Fund, TIAA<br>Real Estate<br>Account and<br>TIAA<br>Separate<br>Account<br>VA-3,<br>distribution<br>services for<br>the TIAA-<br>CREF Funds,<br>Nuveen<br>Funds, and<br>third party<br>funds within<br>retirement<br>and savings<br>plans and<br>administrative<br>services to<br>tuition<br>savings<br>products. |
| TIAA-CREF Insurance Agency, LLC | DE | Operating<br>Subsidiary | TIAA RFS,<br>LLC | Managing<br>Member | 100.0 | To offer<br>insurance<br>services and<br>products. |
| TIAA-CREF Investment Management, LLC | DE | Operating<br>Subsidiary | TIAA-<br>CREF Asset<br>Management<br>LLC | Member | 100.0 | Registered<br>investment<br>advisor,<br>which<br>provides<br>investment<br>management<br>services for<br>College<br>Retirement<br>Equities<br>Fund. |
| TIAA-CREF Life Insurance Company | NY | Operating<br>Subsidiary<br>- 1704(c)<br>Insurance<br>Subsidiary | Teachers<br>Insurance<br>and Annuity<br>Association<br>of America | Shareholder | 100.0 | A New York<br>domiciled life<br>insurance<br>company that<br>issues<br>guaranteed<br>and variable<br>annuities and<br>funding<br>agreements to<br>the general<br>public. |
| TIAA-CREF Tuition Financing, Inc. | DE | Operating<br>Subsidiary | Teachers<br>Insurance<br>and Annuity<br>Association<br>of America | Shareholder | 100.0 | To administer<br>and provide<br>program<br>management<br>services on<br>behalf of state<br>entities to<br>qualified<br>tuition<br>programs<br>formed<br>pursuant to<br>Section 529<br>of the Internal<br>Revenue<br>Code. |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Westchester Group Farm Management, LLCIL | Operating<br>Subsidiary | Westchester<br>Group<br>Investment<br>Management,<br>LLC | Member | 100.0 | Investment<br>entity. |
| Westchester Group Investment Management, LLC DE | Operating<br>Subsidiary | Nuveen<br>Natural<br>Capital, LLC | Member | 100.0 | Investment<br>entity. |
| Westchester Group Real Estate, LLC IL | Operating<br>Subsidiary | Westchester<br>Group<br>Investment<br>Management,<br>LLC | Member | 100.0 | To provide<br>brokerage<br>services<br>related to<br>agricultural<br>investments. |
| Westchester NGFF Investment, LLC DE | Operating<br>Subsidiary | Westchester<br>Group<br>Investment<br>Management,<br>LLC | Member | 100.0 | Investment<br>entity. |
| Winslow Capital Management, LLC DE | Operating<br>Subsidiary | Nuveen WCM<br>Holdings, LLC | Member | 100.0 | U.S. Securities<br>and Exchange<br>Commission<br>registered<br>investment<br>adviser. |

---

\* Note: TIAA has control of the subsidiaries included in this filing (each, a "Subsidiary") through: (i) direct or indirect ownership of a majority of the voting securities of the Subsidiary; (ii) TIAA, or a subsidiary of TIAA, acting as asset manager or manager of the Subsidiary (or in a similar role); or (iii) corporate governance provisions present in the Subsidiary's constituent documents. 

**Item 30. Indemnification** 

Trustees, officers, and employees of TIAA may be indemnified against liabilities and expenses incurred in such capacity pursuant to Article Six of TIAA's bylaws (see Exhibit 6(B)). Article Six provides that, to the extent permitted by law, TIAA will indemnify any person made or threatened to be made a party to any action, suit or proceeding by reason of the fact that such person is or was a trustee, officer, or employee of TIAA or, while a trustee, officer, or employee of TIAA, served any other organization in any capacity at TIAA's request. To the extent permitted by law, such indemnification could include judgments, fines, amounts paid in settlement, and expenses, including attorney's fees. TIAA has in effect an insurance policy that will indemnify its trustees, officers, and employees for liabilities arising from certain forms of conduct.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to officers and directors of the Depositor, pursuant to the foregoing provision 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 that 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 or officer in connection with the successful defense of any action, suit or proceeding) is asserted by a director or officer 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 that Act and will be governed by the final adjudication of such issue.

**Item 31. Principal Underwriters** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) TIAA-CREF Individual & Institutional Services, LLC acts as principal underwriter for Registrant, College Retirement Equities Fund, TIAA Real Estate Account, TIAA Separate Accounts VLI-1 and VLI-2, TIAA Separate Account VA-1, and TIAA Separate Account VA-3.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Management

------

---

| | |
|:---|:---|
| **Name and Principal Business Address\*** | **Positions and Offices with Underwriter** |
| Ross Abbott | Manager, Chief Executive Officer, Chief Operating Officer, President |
| Raymond Bellucci<br> James Deats | Manager, Senior Managing Director<br> Manager |
| Derek Heaslip | Manager |
| Benjamin H. Lewis | Manager |
| Niladri Mukherjee<br> Shankar Saravanan | Manager<br> Manager, Vice President |
| Christopher Stickrod | Manager |
| Christopher A. Baraks | Vice President |
| Helen Barnhill | Director, Chief Legal Officer, Assistant Secretary |
| Adrian Bishop<br> Christopher Beam | Compliance Officer<br> Assistant Treasurer |
| Troy Burk | Chief Anti-Money Laundering & Sanctions Officer |
| Christopher J. Heald | Treasurer |
| Lisa Humphries | Chief Conflict of Interest Officer |
| Jeremy Intihar | Managing Director |
| Jennifer Mangano<br> Jessica Martin | Chief Financial Officer<br> Chief Risk Officer |
| Eric Poe | Managing Director |
| Megan Sendlak | Managing Director, Controller |
| Scott Weinstein | Senior Managing Director, Chief Compliance Officer |
| Jeanne Zelnick | Secretary |

---

\* The address of each Manager and Officer is c/o TIAA-CREF Institutional and Individual Services, LLC, 730 Third Avenue, New York, NY 10017-3206

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Not Applicable.

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

All accounts, books and other documents required to be maintained by Section 31(a) of the 1940 Act and the rules promulgated thereunder are maintained at the Registrant's home office, 730 Third Avenue, New York, New York 10017, and at other offices of the Registrant located at 8500 Andrew Carnegie Boulevard, Charlotte, North Carolina 28262. In addition, certain duplicated records are maintained at Iron Mountain 22 Kimberly Road East Brunswick, NJ 08816, 64 Leone Lane, Chester, New York, 10918, 11333 East 53 Street, Denver, CO 80239; State Street Bank and Trust Company, 801 Pennsylvania, Kansas City, MO 64105; JPMorgan Chase Bank, 4 Chase Metrotech Center Brooklyn, NY 11245, and McCamish Systems LLC, Storage of Documents: Iron Mountain, 660 Distribution Drive, Atlanta, GA 30336, Storage of Electronic Data: Quality Technology Services, 300 Satellite Blvd, Suwanee, GA 30024.

**Item 33. Management Services** 

Not Applicable.

**Item 34. Fee Representation and Undertakings** 

------

Teachers Insurance and Annuity Association of America. ("TIAA") 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 TIAA.

TIAA represents that the No-Action Letters issued by the Staff of the Division of Investment Management on November 28, 1988 to the American Council of Life Insurance and August 30, 2012 to ING Life Insurance Company are being relied upon, and that the terms of those No-Action positions have been complied with.

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, Teachers Insurance and Annuity Association of America certifies that it meets all of the requirements for effectiveness of this Post-Effective Amendment to the Registration Statement pursuant to Rule 485(b) under the Securities Act of 1933, and has duly caused this registration statement to be signed on its behalf by the undersigned, duly authorized, in the City of Charlotte, and State of North Carolina on the 5th day of January 2026.

---

| | |
|:---|:---|
| TIAA SEPARATE ACCOUNT VA-5<br> (Registrant)<br> By: Teachers Insurance and Annuity Association of America | TIAA SEPARATE ACCOUNT VA-5<br> (Registrant)<br> By: Teachers Insurance and Annuity Association of America |
| By: | <u>/s/ Colbert Narcisse</u> |
| Name: Colbert Narcisse | Name: Colbert Narcisse |
| Title: Senior Executive Vice President,<br> Chief Product and Business Development<br> Officer and Principal Executive Officer | Title: Senior Executive Vice President,<br> Chief Product and Business Development<br> Officer and Principal Executive Officer |

---

---

| | |
|:---|:---|
| TEACHERS INSURANCE AND<br> ANNUITY ASSOCIATION OF AMERICA<br> (Depositor) | TEACHERS INSURANCE AND<br> ANNUITY ASSOCIATION OF AMERICA<br> (Depositor) |
| By: | <u>/s/ Colbert Narcisse</u> |
| Name: Colbert Narcisse | Name: Colbert Narcisse |
| Title: Senior Executive Vice President,<br> Chief Product and Business Development<br> Officer and Principal Executive Officer | Title: Senior Executive Vice President,<br> Chief Product and Business Development<br> Officer and Principal Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons on January 5, 2026, in the capacities indicated.

---

| | |
|:---|:---|
| **Signature** | **Title** |
| **/s/ Colbert Narcisse**<br> **Colbert Narcisse** | **Senior Executive Vice President, Chief Product and**<br> **Business**<br> **Development Officer and Principal Executive Officer** |
| **/s/ Christopher Baraks** | **Senior Vice President and Chief Accounting Officer and**<br> **Corporate** |
| **Christopher Baraks**<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; | **Controller, TIAA (Principal Financial Officer and**<br> **Principal Accounting Officer)**<br>|

---

---

| | |
|:---|:---|
| **SIGNATURE OF TRUSTEE** | **SIGNATURE OF TRUSTEE** |
| **\*** | **\*** |
| **Priya Abani** | **Michael R. Fanning** |
| **\*** | **\*** |
| **Samuel R. Bright** | **Lisa W. Hess** |
| **\*** | **\*** |
| **Jason E. Brown** | **Edward M. Hundert** |
| **\*** | **\*** |
| **Jeffrey R. Brown** | **Gina L. Loften** |
| **\*** | **\*** |
| **Angel Cabrera** | **Ramona E. Romero** |
| **\*** | **\*** |
| **James R. Chambers** | **Kim M. Sharan** |
| **\*** | **\*** |
| **Thasunda Brown Duckett** | **La June Montgomery Tabron** |
|  | **/s/ Aneal Krishnamurthy**<br>|
|  | **Aneal Krishnamurthy** |
|  | Attorney-in-fact |

---

  <u>\* </u>   <u>Signed by Aneal Krishnamurthy as attorney-in-fact pursuant to powers of attorney effective as of December 10 - 11, 2025.</u>

------

**Exhibit Index** 

---

| | |
|:---|:---|
| (k) |  |
|  | [Opinion and consent of Aneal Krishnamurthy, Esquire](d69366dex99ka.htm) |

---

## Ex-99.(K)(A)

---

| | |
|:---|:---|
| ![LOGO](g69366g1220135214982.jpg) <br>December 31, 2025 | <br> **Aneal Krishnamurthy**<br> Managing Director, Associate General<br> Counsel<br> Product & Distribution Law<br>8500 Andrew Carnegie Boulevard,<br> Charlotte, NC 28262<br>704-988-7223<br>|

---

Board of Trustees of

Teachers Insurance and Annuity Association of America

730 Third Avenue, 6<sup>th</sup> Floor

New York, New York 10017

Ladies and Gentlemen:

This opinion is furnished in connection with the initial Registration Statement on Form N-4 (the "Registration Statement") of TIAA Separate Account VA-5 (the "Separate Account") being filed with the Securities and Exchange Commission under the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended for the Intelligent Variable Annuity ("Contracts") offered and funded by the Separate Account, pursuant to that certain merger of TIAA-CREF Life Insurance Company, a 100% owned subsidiary of Teachers Insurance and Annuity Association of America ("TIAA") into TIAA. Pursuant to the merger agreement, TIAA will assume all rights and obligations under the Contracts.

I have examined, or caused to be examined, the Charter, Bylaws and other corporate records of TIAA, including TIAA's Plan of Operation for the Separate Account business, other organizational records of the Separate Account and the relevant statutes and regulations of the State of New York. On the basis of such examination, it is my opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. TIAA is a life insurance company duly organized and validly existing under the laws of the State of New
York.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The Separate Account is a "separate account" of TIAA within the meaning of Section 4240 of
the New York Insurance Law, duly established by a resolution of TIAA's Board of Trustees and validly existing under the laws of the State of New York.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. To the extent New York state law governs, the Contracts have been duly authorized by TIAA and, when issued
as contemplated by the Registration Statement, will constitute legal, validly issued and binding obligations of TIAA enforceable in accordance with their terms, subject, as to enforceability, to applicable bankruptcy, insolvency, fraudulent
transfer, reorganization, moratorium or other laws affecting creditors' rights generally from time to time in effect (including New York insurance company insolvency laws) and to general principles of equity (regardless of whether
enforceability is considered in a proceeding in equity or at law).

I hereby consent to the use of this opinion as an exhibit to the Registration Statement, and to the reference to my name under the heading "Legal Matters" in the Statement of Additional Information.

---

| |
|:---|
|  Sincerely,<br>|
|  <u>/s/ Aneal Krishnamurthy</u> |
|  Aneal Krishnamurthy |

---