# EDGAR Filing Document

**Accession Number:** 0001817186
**File Stem:** 0001104659-25-075638
**Filing Date:** 2025-8
**Character Count:** 181077
**Document Hash:** a935e5247886eeb886f83e1ac3d055da
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-075638.hdr.sgml**: 20250808

**ACCESSION NUMBER**: 0001104659-25-075638

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20250808

**DATE AS OF CHANGE**: 20250808

**EFFECTIVENESS DATE**: 20250811

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PLICO Variable Annuity Account S
- **CENTRAL INDEX KEY:** 0001817186

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

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23593
- **FILM NUMBER:** 251198002

**BUSINESS ADDRESS:**
- **STREET 1:** 2801 HIGHWAY 280 SOUTH
- **CITY:** BIRMINGHAM
- **STATE:** AL
- **ZIP:** 35223
- **BUSINESS PHONE:** 2052682988

**MAIL ADDRESS:**
- **STREET 1:** 2801 HIGHWAY 280 SOUTH
- **CITY:** BIRMINGHAM
- **STATE:** AL
- **ZIP:** 35223
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PLICO Variable Annuity Account S
- **CENTRAL INDEX KEY:** 0001817186

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

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-240192
- **FILM NUMBER:** 251198001

**BUSINESS ADDRESS:**
- **STREET 1:** 2801 HIGHWAY 280 SOUTH
- **CITY:** BIRMINGHAM
- **STATE:** AL
- **ZIP:** 35223
- **BUSINESS PHONE:** 2052682988

**MAIL ADDRESS:**
- **STREET 1:** 2801 HIGHWAY 280 SOUTH
- **CITY:** BIRMINGHAM
- **STATE:** AL
- **ZIP:** 35223

## Series and Classes Contracts Data

### PLICO Variable Annuity Account S (Series ID: S000069680)

| Class ID   | Class Name                      | Ticker Symbol   |
|:---|:---|:---|
| C000222312 | Schwab Genesis Variable Annuity |  |

?xml version='1.0' encoding='ASCII'?

**As filed with the Securities and Exchange Commission on August 8, 2025**

**File No. 333-240192 File No. 811-23593**

**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. 7** **☒**

**and/or REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940 ☒**

**AMENDMENT NO. 16** **☒**

**PLICO Variable Annuity**

**Account S**

(Exact Name of Registered Separate Account)

**Protective Life Insurance Company**

(Name of Insurance Company)

**2801 Highway 280 South**

**Birmingham, Alabama 35223**

(Address of Insurance Company's Principal Executive Offices)

**(205) 268-1000**

(Insurance Company's Telephone Number, including Area Code)

**BRANDON J. CAGE, Esquire**

**Protective Life Insurance Company**

**2801 Highway 280 South**

**Birmingham, Alabama, 35223**

(Name and Address of Agent for Services)

Copy to:

**STEPHEN E. ROTH, Esquire**

**THOMAS E. BISSET, Esquire**

**Eversheds Sutherland (US) LLP**

**700 Sixth Street, NW, Suite 700**

**Washington, D.C. 20001-3980**

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

☐ Immediately upon filing pursuant to paragraph (b)

☒ on August 11, 2025 pursuant to paragraph (b)

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

☐ on&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; pursuant to paragraph (a)(1) of Rule 485 under the Securities Act of 1933 ("Securities Act")

If appropriate, check the following box:

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

**Check each box that appropriately characterizes the Registrant:**

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

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

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

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

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

**Title of Securities Being Registered: Interests in a separate account issued through variable annuity contracts.**

**Supplement dated August 11, 2025, to the Prospectus dated April 29, 2025, for**

**Schwab Genesis Variable Annuity contracts**

**Issued by Protective Life Insurance Company**

**PLICO Variable Annuity Account S**

*This Supplement amends certain information in your variable annuity contract prospectus. Please read this Supplement carefully and keep it with your prospectus for future reference. You may obtain a current prospectus by visiting www.protective.com/productprospectus or by calling 1-800-456-6330.*

 

*The purpose of this Supplement is to modify the Mortality and Expense Risk Charge and Administration Charge for new Contracts issued on or after August 11, 2025.*

**The Annual Fee table in the IMPORTANT INFORMATION YOU SHOULD CONSIDER ABOUT THE CONTRACT - FEES, EXPENSES, AND ADJUSTMENTS section of the prospectus is removed and replaced with the following:**

---

| | | |
|:---|:---|:---|
| **Annual Fee** | **Minimum** | **Maximum** |
| Base Contract <sup>(1)</sup> | 0.35% | 0.45% |
| Investment options (Fund fees and expenses) <sup>(2)</sup> | 0.03% | 2.86% |
| Optional benefits available for an additional charge |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Return of Purchase Payments Death Benefit Fee <sup>(3)</sup> | 0.20% | 0.20% |
| &nbsp;&nbsp;&nbsp;SecurePay Life rider <sup>(4)</sup> |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At Contract Purchase | See Rate Sheet Prospectus Supplement | 2.00% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Later under RightTime Option | See Rate Sheet Prospectus Supplement | 2.20% |

---

*<sup>(1)</sup>* *We calculate the Base Contract fee by dividing the total amount we receive from the annual mortality and expense risk charge and the administration charge for the last fiscal year by the total average net assets attributable to the Contracts for that year. For Contracts issued on or after August 11, 2025, the administrative charge is 0.15% of Variable Account value and the mortality and expense risk charge applied, as a percentage of Variable Account value, may vary (decrease, increase, or stay the same) based on your Contract Value on the Contract Issue Date and on each Contract Quarterly Anniversary. The mortality and expense risk charge is 0.30% for Contract Value of $5,000 to $499,999, 0.25% for Contract Value of $500,000 to $999,999, or 0.20% for Contract Value of $1,000,000 or greater. For Contracts issued before August 11, 2025, the administration Charge is 0.10% and the mortality and expense risk charge is 0.35% of Variable Account value.*

*<sup>(2)</sup>* As a percentage of Fund assets.

*<sup>(3)</sup>* As an annualized percentage of the death benefit value on each Monthly Anniversary Date, beginning on the 1st Monthly Anniversary Date.

*<sup>(4)</sup>* As an annualized percentage of the Benefit Base on each Monthly Anniversary Date, beginning on the 1st Monthly Anniversary Date following election of the rider.

**The Base Contract Expenses and corresponding footnote in the ANNUAL CONTRACT EXPENSES – FEE TABLE is deleted and replaced with the following:**

 

---

| | |
|:---|:---|
| Base Contract Expenses (as a percentage of average Variable Account value)<sup>(1)</sup> | 0.45% |

---

 

*<sup>(1)</sup>* *Base Contract Expenses include an administration charge and a mortality and expense risk charge. For Contracts issued on or after August 11, 2025, the administration charge is 0.15% (on an annual basis) of average daily net assets of the Variable Account. The mortality and expense charge may vary (decrease, increase, or stay the same) based on your Contract Value on the Contract Issue Date and on each Contract Quarterly Anniversary. The mortality and expense risk charge is 0.30% for Contract Value of $5,000 to $499,999, 0.25% for Contract Value of $500,000 to $999,999, or 0.20% for Contract Value of $1,000,000 or greater. For Contracts issued before August 11, 2025, the administration charge is 0.10% (on an annual basis) and the mortality and expense charge is 0.35% (on an annual basis) of average daily net assets of the Variable Account attributable to your Contract. See "CHARGES AND DEDUCTIONS – Mortality and Expense Risk Charge" and "CHARGES AND DEDUCTIONS – Administration Charge" in the Prospectus for more information.*

**The Mortality and Expense Rick Charge section in CHARGES AND DEDUCTIONS is deleted and replaced with the following:**

**Mortality and Expense Risk Charge**

To compensate Protective Life for assuming mortality and expense risks, we deduct a daily mortality and expense risk charge. We deduct the mortality and expense risk charge only from the Variable Account. This charge is represented as a component of the Base Contract Expense in the Fee Table section of this Prospectus.

For Contracts issued on or after August 11, 2025, the mortality and expense risk charge may vary based on your Contract Value on the Contract Issue Date and on each Contract Quarterly Anniversary. The charge (on an annual basis) is equal to 0.30% for Contract Value of $5,000 to $499,999, 0.25% for Contract Value of $500,000 to $999,000, or 0.20% for Contract Value of $1,000,000 or greater. This charge is assessed as a percentage of the average daily net assets of the Variable Account attributable to your Contract. The mortality and expense risk charge that applies to your Contract can decrease, increase, or stay the same as your Contract Value changes over time. Percentage changes will only occur on a Contract Quarterly Anniversary and will apply on a going forward basis. You will be notified in writing as percentage changes occur.

For Contracts issued before August 11, 2025, the charge is equal, on an annual basis, to 0.35% of the average daily net assets of the Variable Account attributable to your Contract.

The mortality risk Protective Life assumes is that Annuitant(s) may live for a longer period of time than estimated when the guarantees in the Contract were established. Because of these guarantees, each payee is assured that longevity will not have an adverse effect on the annuity payments received. The expense risk that Protective Life assumes is the risk that the administration charge and transfer fees may be insufficient to cover actual future expenses. ***We expect to make a reasonable profit with respect to the Contracts. We may make a profit or incur a loss from the mortality and expense risk charge. Any profit, including profit from the mortality and expense risk charge, may be used to finance distribution and other expenses.***

**The Administration Charge section in CHARGES AND DEDUCTIONS is deleted and replaced with the following:**

**Administration Charge**

For Contracts issued on or after August 11, 2025, we will deduct an administration charge equal (on an annual basis) to 0.15% of the daily net asset value of the Variable Account attributable to your Contract. For Contracts issued before August 11, 2025, the charge is equal to 0.10%. We make this deduction to reimburse Protective Life for expenses incurred in the administration of the Contract and the Variable Account. We deduct the administration charge only from the Variable Account value. This fee is represented as a component of the Base Contract Expense in the Fee Table section of this Prospectus.

\* \* \*

If you have any questions regarding this supplement, please work with your financial professional or contact us toll free at 1-800-456-6330.

Prospectus

(Included in Registrant's Form N-4, File No. 333-240192 [Accession No. 0001104659-25-036014](https://www.sec.gov/ix?doc=/Archives/edgar/data/1817186/000110465925036014/tm256309d1_485bpos.htm) filed on April 17, 2025 and incorporated by reference herein.)

SAI

(Included in Registrant's Form N-4, File No. 333-240192 [Accession No. 0001104659-25-036014](https://www.sec.gov/ix?doc=/Archives/edgar/data/1817186/000110465925036014/tm256309d1_485bpos.htm) filed on April 17, 2025 and incorporated by reference herein.)

**PART C**

**OTHER INFORMATION**

**Item 27. *Exhibits***

(a) Board of Directors Resolutions

(a) (1) [Resolution of the Board of Directors of Protective Life Insurance Company authorizing establishment of the PLICO Variable Annuity Account S](https://www.sec.gov/Archives/edgar/data/1817186/000110465920086540/a20-22205_1ex99d1.htm) is incorporated herein by reference to the Form N-4 Registration Statement(File No. 333-240102), filed with the Commission on July 27, 2020.

(b) Custodial Agreements - Not Applicable

(c) Underwriting Contracts

(c) (1) [Selling Agreement between Protective Life Insurance Company, Investment Distributors, Inc. and broker-dealers](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d3a.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(c) (2) [Revised Second Amended Distribution Agreement dated June 1, 2018 (PLICO-IDI)](http://www.sec.gov/Archives/edgar/data/914245/000110465918046234/a18-13967_1ex99d3aii.htm) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-4 Registration Statement (File No. 333-112892), filed with the Commission on July 20, 2018.

(c) (2) (i) [Amendment No. 1 to the Second Amended Distribution Agreement (PLICO-IDI)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920086540/a20-22205_1ex99d3ciii.htm) is incorporated herein by reference to the Form N-4 Registration Statement (File No. 333-240102), filed with the Commission on July 27, 2020.

(c) (2) (ii) [Revised Schedule to Second Amended Distribution Agreement between IDI and PLICO](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d3bii.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(c) (2) (iii) [Third Amended and Restated Distribution Agreement (PLICO-IDI)](https://www.sec.gov/Archives/edgar/data/1817186/000110465925057773/tm2516259d1_ex99-xcx2xiii.htm) is incorporated herein by reference to the Post-Effective Amendment No. 6 to the N-4 Registration Statement (File No. 333-240192), filed with the Commission on June 9, 2025.

(d) Contracts (including Riders and Endorsements)

(d) (1) [Individual Flexible Premium Deferred Variable and Fixed Annuity Contrac](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d4a.htm)[t](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d4a.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(d) (2) [Contract Schedule for Individual Contracts](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d4b.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(d) (3) [Contract Schedule for Individual Contracts (ICC25-VDA-P-2006SF-2)](https://www.sec.gov/Archives/edgar/data/1817186/000110465925057773/tm2516259d1_ex99-xdx3.htm) is incorporated herein by reference to the Post-Effective Amendment No. 6 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on June 9, 2025.

(d) (4) [Guaranteed Account Endorsement](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4c.htm) is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(d) (5) [Revised Nursing Home Endorsement](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4d.htm)is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(d) (6) [SecurePay Rider](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4e.htm) is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(d) (7) [SecurePay Spousal Continuation Rider](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4f.htm) is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(d) (8) [Qualified Retirement Plan Endorsement](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4g.htm) is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(d) (9) [Roth IRA Endorsement](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4h.htm) is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(d) (10) [Traditional IRA Endorsement](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4i.htm) is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(d) (11) [Return of Purchase Payments Death Benefit Rider](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4j.htm) is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(d) (12) [Annuitization Bonus Endorsement](https://www.sec.gov/Archives/edgar/data/1817186/000110465920088336/a20-22207_1ex99d4k.htm) is incorporated herein by reference to the Registration Statement on Form N-4 (File No. 333-240192), filed with the Commission on July 30, 2020.

(e) Applications

(e) (1) [Contract Application for Individual Flexible Premium Deferred Variable and Fixed Annuity Contract](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d5.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

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

(f) (1) [2011 Amended and Restated Charter of Protective Life Insurance Company](http://www.sec.gov/Archives/edgar/data/914245/000110465911052071/a11-12429_1ex99d6e.htm) is incorporated herein by reference to Post-Effective Amendment No. 8 to the Form N-4 Registration Statement (File No. 333-153041), filed with the Commission on September 16, 2011.

(f) (1) (i) [2020 Amended and Restated Charter of Protective Life Insurance Company](https://www.sec.gov/Archives/edgar/data/914245/000110465921020030/a21-1657_1ex99d6a1.htm)is incorporated herein by reference to Post-Effective Amendment No. 9 to the Form N-4 Registration Statement (File No. 333-201919), filed with the Commission on February 11, 2021.

(f) (2) [2011 Amended and Restated By-laws of Protective Life Insurance Company](http://www.sec.gov/Archives/edgar/data/914245/000110465911052071/a11-12429_1ex99d6f.htm) is incorporated herein by reference to Post-Effective Amendment No. 8 to the Form N-4 Registration Statement (File No. 333-153041), filed with the Commission on September 16, 2011.

(f) (2) (i) [2020 Amended and Restated By-laws of Protective Life Insurance Company](https://www.sec.gov/Archives/edgar/data/914245/000110465921020030/a21-1657_1ex99d6b1.htm)is incorporated herein by reference to Post-Effective Amendment No. 9 to the Form N-4 Registration Statement (File No. 333-201919), filed with the Commission on February 11, 2021.

(g) Reinsurance Contracts - Not Applicable

(h) Participation Agreements

(h) (1) [Participation Agreement dated April 30, 2002 (Lord Abbett Series Fund)](http://www.sec.gov/Archives/edgar/data/914245/000091205702016582/a2073194zex-8_g.htm) is incorporated herein by reference to Post-Effective Amendment No. 3 to the Form N-4 Registration Statement (File No. 333-94047), filed with the Commission on April 25, 2002.

(h) (1) (i) [Rule 22c-2 Shareholder Information Agreement (Lord Abbett Series Fund)](http://www.sec.gov/Archives/edgar/data/914245/000110465907032352/a07-1007_1ex99db8t.htm) is incorporated herein by reference to Post-Effective Amendment No. 17 to the Form N-4 Registration Statement (File No. 33-70984), filed with the Commission on April 27, 2007.

(h) (1) (ii) [Amendment dated April 28, 2022 (Lord Abbett Series Fund)](https://www.sec.gov/Archives/edgar/data/914245/000110465922077191/a22-11472_10ex99dh12ii.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the N-4 Registration Statement (File No. 333-261426), filed July 5, 2022.

(h) (2) [Participation Agreement dated December 19, 2003 (Goldman Sachs Variable Insurance Trust)](http://www.sec.gov/Archives/edgar/data/914245/000104746904004762/a2127346zex-8_l.htm) is incorporated herein by reference to the Form N-4 Registration Statement (File No. 333-112892), filed with the Commission on February 17, 2004.

(h) (2) (i) [Rule 22c-2 Shareholder Information Agreement dated April 11, 2007 (Goldman Sachs Variable Insurance Trust)](http://www.sec.gov/Archives/edgar/data/914245/000110465907032352/a07-1007_1ex99db8s.htm) is incorporated herein by reference to Post-Effective Amendment No. 17 to the Form N-4 Registration Statement (File No. 33-70984), filed with the Commission on April 27, 2007.

(h) (2) (ii) [Amendment dated April 12, 2011 to Participation Agreement re Summary Prospectus (Goldman Sachs Variable Insurance Trust)](http://www.sec.gov/Archives/edgar/data/914245/000110465911022169/a11-8138_1ex8dli.htm) is incorporated herein by reference to Post-Effective Amendment No. 19 to the Form N-4 Registration Statement (File No. 333-113070), filed with the Commission on April 25, 2011.

(h) (2) (iii) [Amendment dated December 22, 2020 to Participation Agreement (Goldman Sachs Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8biii.htm) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (2) (iv) [Amendment dated April 12, 2021 to Participation Agreement (Goldman Sachs Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8biv.htm) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (2) (v) [Amendment dated March 24, 2022 to Participation Agreement (Goldman Sachs Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046511/a22-11452_1ex99dh2v.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240102), filed with the Commission on April 15, 2022.

(h) (2) (vi) [Amendment dated December 15, 2022 to Participation Agreement (Goldman Sachs Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx9xvi.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (2) (vii) [Amendment dated April 23, 2024 to Participation Agreement (Goldman Sachs Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465925036014/tm256309d1_ex99-xhx2xvii.htm) is incorporated herein by reference to Post-Effective Amendment No. 5 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 17, 2025.

(h) (3) [Participation Agreement dated April 11, 2007 (Fidelity Variable Insurance Products)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d8c.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (3) (i) [Rule 22c-2 Shareholder Information Agreement (Fidelity Variable Insurance Products)](http://www.sec.gov/Archives/edgar/data/914245/000110465907032352/a07-1007_1ex99db8q.htm) is incorporated herein by reference to Post-Effective Amendment No. 17 to the Form N-4 Registration Statement (File No. 33-70984), filed with the Commission on April 27, 2007.

(h) (3) (ii) [Amendment dated October 15, 2020 to Participation Agreement (Fidelity Variable Insurance Products)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d8ci.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (3) (iii) [Amendment dated October 11, 2021 to Participation Agreement (Fidelity Variable Insurance Products)](https://www.sec.gov/Archives/edgar/data/914245/000110465921145045/a21-33178_1ex99dh4iii.htm#h4_iii) is incorporated herein by reference to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on November 30, 2021.

(h) (3) (iv) [Amendment dated March 10, 2022 to Participation Agreement (Fidelity Variable Insurance Products)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046501/a22-11450_1ex99dh3iv.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2022.

(h) (3) (v) [Amendment dated December 15, 2022 to Participation Agreement (Fidelity Variable Insurance Products)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx7xv.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (4) [Participation Agreement dated November 30, 2020 (Franklin Templeton Variable Insurance Products Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465921020030/a21-1657_1ex99d8f.htm) is incorporated herein by reference to Post-Effective Amendment No. 9 to the Form N-4 Registration Statement (File No. 333-201919), filed with the Commission on February 11, 2021.

(h) (4) (i) [Addendum dated November 30, 2020 to Participation Agreement (Franklin Templeton Variable Insurance Products Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465921020030/a21-1657_1ex99d8fi.htm) is incorporated herein by reference to Post-Effective Amendment No. 9 to the Form N-4 Registration Statement (File No. 333-201919), filed with the Commission on February 11, 2021.

(h) (4) (ii) [Amendment dated March 31, 2021 to Participation Agreement (Franklin Templeton Variable Insurance Products Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8dii.htm) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (4) (iii) [Rule 22c-2 Shareholder Information Agreement (Franklin Templeton Variable Insurance Products Trust)](http://www.sec.gov/Archives/edgar/data/914245/000110465907032352/a07-1007_1ex99db8r.htm) is incorporated herein by reference to Post-Effective Amendment No. 17 to the Form N-4 Registration Statement (File No. 33-70984), filed with the Commission on April 27, 2007.

(h) (4) (iv) [Amendment dated April 1, 2022 to Participation Agreement (Franklin Templeton Variable Insurance Products Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465922077191/a22-11472_10ex99dh8iv.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the N-4 Registration Statement (File No. 333-261426), filed July 5, 2022.

(h) (4) (v) [Amendment dated November 1, 2022 to Participation Agreement (Franklin Templeton Variable Insurance Products Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx8xv.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (5) [Participation Agreement dated November 1, 2009 (Legg Mason)](http://www.sec.gov/Archives/edgar/data/914245/000110465909060888/a09-23551_1ex8dbb.htm) is incorporated herein by reference to Post-Effective Amendment No. 15 to the Form N-4 Registration Statement (File No. 333-113070), filed with the Commission on October 28, 2009.

(h) (5) (i) [Amendment dated April 11, 2014 to Participation Agreement (Legg Mason)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d8hi.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (5) (ii) [Amendment dated September 10, 2019 to Participation Agreement (Legg Mason)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d8hii.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (5) (iii) [Amendment dated August 11, 2020 to Participation Agreement (Legg Mason)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d8hiii.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (5) (iv) [Amendment dated November 30, 2020 to Participation Agreement (Legg Mason)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8niiii.htm#Exhibit99_8niii_022309)is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (5) (v) [Amendment dated April 7, 2021 to Participation Agreement (Legg Mason)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8ev.htm#ex998e_v) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (5) (vi) [Amendment dated October 26, 2022 to Participation Agreement (Legg Mason)](https://www.sec.gov/Archives/edgar/data/914245/000110465922127313/a22-25275_5ex99dh6vi.htm) is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-267354), filed with the Commission on December 15, 2022.

(h) (6) [Participation Agreement dated November 1, 2009 (PIMCO Variable Insurance Trust)](http://www.sec.gov/Archives/edgar/data/914245/000110465909060888/a09-23551_1ex8dcc.htm) is incorporated herein by reference to Post-Effective Amendment No. 15 to the Form N-4 Registration Statement (File No. 333-113070), filed with the Commission on October 28, 2009.

(h) (6) (i) [Novation of and Amendment dated April 25, 2011 to Participation Agreement (PIMCO Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d8ii.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (6) (ii) [Amendment dated April 25, 2011 to Participation Agreement re Summary Prospectuses (PIMCO Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d8iii.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (6) (iii) [Amendment dated September 1, 2020 to Participation Agreement (PIMCO Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8riiii.htm#Exhibit99_8riiii_094102)is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (6) (iv) [Amendment dated April 2, 2021 to Participation Agreement (PIMCO Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8fiv.htm#ex998f_iv) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (6) (v) [Amendment dated August 9, 2022 to Participation Agreement (PIMCO Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465922098918/a22-25275_1ex99dh8v.htm) is incorporated herein by reference to the Form N-4 Registration Statement (File No. 333-267354), filed with the Commission on September 9, 2022.

(h) (7) [Participation Agreement dated November 1, 2009 (Royce Capital)](http://www.sec.gov/Archives/edgar/data/914245/000110465909060888/a09-23551_1ex8ddd.htm) is incorporated herein by reference to Post-Effective Amendment No. 15 to the Form N-4 Registration Statement (File No. 333-113070), filed with the Commission on October 28, 2009.

(h) (7) (i) [Rule 22c-2 Information Sharing Agreement (Royce Capital)](http://www.sec.gov/Archives/edgar/data/914245/000110465909060888/a09-23551_1ex8dee.htm) is incorporated herein by reference to Post-Effective Amendment No. 15 to the Form N-4 Registration Statement (File No. 333-113070), filed with the Commission on October 28, 2009.

(h) (7) (ii) [Amendment dated November 30, 2020 to Participation Agreement (Royce Capital)](https://www.sec.gov/Archives/edgar/data/914245/000110465921020030/a21-1657_1ex99d8iii.htm)is incorporated herein by reference to Post-Effective Amendment No. 9 to the Form N-4 Registration Statement (File No. 333-201919), filed with the Commission on February 11, 2021.

(h) (7) (iii) [Amendment dated August 10, 2022 to Participation Agreement (Royce Capital)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047713/tm2310501d1_ex99-xhx11xiii.htm) is incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-4 Registration Statement (File No. 333-176657), filed with the Commission on April 20, 2023.

(h) (8) [Participation Agreement dated February 1, 2015 (AIM-Invesco Variable Insurance Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129384/a20-22207_1ex99d8l.htm)is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (8) (i) [Rule 22c-2 Agreement (AIM-Invesco Variable Insurance Funds)](http://www.sec.gov/Archives/edgar/data/914245/000110465916141218/a16-11414_1ex99d8w.htm) is incorporated herein by reference to Post-Effective Amendment No. 12 to the Form N-4 Registration Statement (File No. 333-179649), as filed with the Commission on August 24, 2016.

(h) (8) (ii) [Amendment dated March 22, 2022 to Participation Agreement (AIM-Invesco Variable Insurance Funds)](https://www.sec.gov/Archives/edgar/data/914245/000110465922077191/a22-11472_10ex99dh8iv.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the N-4 Registration Statement (File No. 333-261426), filed with the Commission on July 5, 2022.

(h) (9) [Participation Agreement dated June 18, 2015 (American Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129080/a20-22207_1ex99d8m.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (9) (i) [Rule 22c-2 Shareholder Information Agreement (American Funds)](http://www.sec.gov/Archives/edgar/data/914245/000104746908005631/a2184918zex-8_aa.htm) is incorporated herein by reference to Post-Effective Amendment No. 11 to the Form N-4 Registration Statement (File No. 333-113070), filed with the Commission on April 30, 2008.

(h) (9) (ii) [Amendment dated October 1, 2019 to Participation Agreement (American Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129080/a20-22207_1ex99d8mi.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (9) (iii) [Amendment dated November 25, 2020 to Participation Agreement (American Funds)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8biii.htm) is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (9) (iv) [Amendment dated March 22, 2021 to Participation Agreement (American Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8iiv.htm#Ex998i_iv) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File 333-240192), filed with the Commission on April 16, 2021.

(h) (9) (v) [Amendment dated April 29, 2022 to Participation Agreement (American Funds)](https://www.sec.gov/Archives/edgar/data/914245/000110465922077191/a22-11472_10ex99dh3v.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the N-4 Registration Statement (File No. 333-261426), filed July 5, 2022.

(h) (9) (vi) [Amendment dated August 1, 2022 to Participation Agreement (American Funds)](https://www.sec.gov/Archives/edgar/data/914245/000110465922098918/a22-25275_1ex99dh5vi.htm) is incorporated herein by reference to the Form N-4 Registration Statement (File No. 333-267354), filed with the Commission on September 9, 2022.

(h) (10) [Participation Agreement dated May 1, 2016 (Clayton Street Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129080/a20-22207_1ex99d8n.htm) is incorporated by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (10) (i) [Rule 22c-2 Agreement (Clayton Street Funds)](http://www.sec.gov/Archives/edgar/data/914245/000110465916114205/a16-1017_1ex99d8w.htm) is incorporated herein by reference to Post-Effective Amendment No. 4 to the Form N-4 Registration Statement (File No. 333-190294), filed with the Commission on April 26, 2016.

(h) (10) (ii) [Amendment dated September 1, 2020 to Participation Agreement (Clayton Street Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465920129080/a20-22207_1ex99d8ni.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on November 25, 2020.

(h) (10) (iii) [Amendment dated December 10, 2020 (Clayton Street Funds)](https://www.sec.gov/Archives/edgar/data/914245/000110465921145045/a21-33178_1ex99dh10iii.htm) is incorporated herein by reference to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on November 30, 2021.

(h) (10) (iv) [Amendment dated March 10, 2022 (Clayton Street Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046511/a22-11452_1ex99dh10iv.htm#ex99h10iv_0-0) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240102), filed with the Commission on April 15, 2022.

(h) (10) (v[) Amendment dated March 15, 2022 (Clayton Street Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465925036014/tm256309d1_ex99-xhx10xv.htm) is incorporated herein by reference to Post-Effective Amendment No. 5 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 17, 2025.

(h) (10) (vi) [Amendment dated July 29, 2024 (Clayton Street Funds)](https://www.sec.gov/Archives/edgar/data/1817186/000110465925036014/tm256309d1_ex99-xhx10xvi.htm) is incorporated herein by reference to Post-Effective Amendment No. 5 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 17, 2025.

(h) (11) [Participation Agreement dated December 7, 2020 (Great-West Funds, Inc.)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8j.htm)is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (11) (i) [Amendment dated October 18, 2021 (Great-West Funds, Inc.)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046501/a22-11450_1ex99dh11i.htm#ex99h11i-0) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2022.

(h) (12) [Participation Agreement dated November 9, 2020 (Schwab Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8l.htm) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), file with the Commission on April 16, 2021.

(h) (12) (i) [Amendment dated March 22, 2022 to Participation Agreement (Schwab Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465924047182/tm242184d1_ex99-xhx12xi.htm) is incorporated herein by reference to Post-Effective Amendment No. 4 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2024.

(h) (12) (ii) [Amendment dated December 15, 2022 to Participation Agreement (Schwab Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465923044933/tm239971d1_ex99-xhx12xi.htm) is incorporated herein by reference to Post-Effective Amendment No. 3 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 13, 2023.

(h) (13) [Participation Agreement dated December 16, 2020 (Alliance Bernstein)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8m.htm#ex998m) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (13) (i) [Amendment dated March 15, 2021 to Participation Agreement (Alliance Bernstein](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8mi.htm#ex998m_i)) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (13) (ii) [Amendment dated January 1, 2023 to Participation Agreement (Alliance Bernstein)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx1xii.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (13) (iii) [Amendment dated April 1, 2024 to Participation Agreement (Alliance Bernstein)](https://www.sec.gov/Archives/edgar/data/1817186/000110465924047182/tm242184d1_ex99-xhx13xiii.htm) is incorporated herein by reference to Post-Effective Amendment No. 4 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2024.

(h) (14) [Participation Agreement dated December 1, 2020 (BlackRock)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8c.htm)is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (14) (i) [Amendment dated May 1, 2021 to Participation Agreement (BlackRock)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8ni.htm#ex998n_i) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (14) (ii) [Amendment dated April 1, 2022 to Participation Agreement (BlackRock](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx4xii.htm)) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (14) (iii) [Amendment dated September 16, 2022 to Participation Agreement (BlackRock)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx4xiii.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (15) [Participation Agreement dated April 12, 2021 (Columbia Funds Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8o.htm#ex998o) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (15) (i) [Participation Agreement dated April 12, 2021 (Columbia Funds Variable Insurance Trust II)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8oi.htm#ex998o_i) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (15) (ii) [Amendment dated November 23, 2021 (Columbia Funds Variable Insurance Trust II)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046511/a22-11452_1ex99dh15ii.htm#ex99h15ii-0) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240102), filed with the Commission on April 15, 2022.

(h) (15) (iii) [Amendment dated March 22, 2022 (Columbia Funds Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046501/a22-11450_1ex99dh15iii.htm#ex99h15iii-0) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2022.

(h) (15) (iv) [Amendment dated December 30, 2022 to Participation Agreement (Columbia Funds Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx6xiv.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (15) (v) [Amendment dated December 30, 2022 to Participation Agreement (Columbia Funds Variable Insurance Trust II)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx6xv.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (16) [Participation Agreement dated December 8, 2020 (T. Rowe Price)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8u.htm) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (16) (i) [Rule 22c-2 Agreement dated December 8, 2020 (T. Rowe Price)](https://www.sec.gov/Archives/edgar/data/1817186/000110465921050930/a21-1686_1ex99d8pi.htm#ex998p_i) is incorporated herein by reference to Post-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 16, 2021.

(h) (16) (ii) [Amendment dated May 3, 2021 to Participation Agreement (T. Rowe Price)](https://www.sec.gov/Archives/edgar/data/914245/000110465921127107/a21-30167_1ex99dh16ii.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-237747), filed with the Commission on October 18, 2021.

(h) (17) [Participation Agreement dated May 1, 2018 (American Century Investment Services, Inc.)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8ai.htm)is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (17) (i) [Amendment dated November 10, 2020 (American Century Investment Services, Inc.)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8aii.htm) is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-4 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (17) (ii) [Amendment dated March 30, 2022 to Participation Agreement (American Century Investment Services, Inc.)](https://www.sec.gov/Archives/edgar/data/914245/000110465922077191/a22-11472_10ex99dh2i.htm) is incorporated herein by reference to Pre-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on July 5, 2022.

(h) (17) (ii) [Amendment dated April 1, 2022 to Participation Agreement (American Century Investment Services, Inc.)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046511/a22-11452_1ex99dh17ii.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240102), filed with the Commission on April 15, 2022.

(h) (18) [Participation Agreement dated May 1, 2003 (Morgan Stanley - UIF)](http://www.sec.gov/Archives/edgar/data/914245/000104746903015466/a2109350zex-8_j.htm) is incorporated herein by reference to Post-Effective Amendment No. 5 to the Form N-4 Registration Statement, (File No. 333-94047), filed with the Commission on April 30, 2003.

(h) (18) (i) [Rule 22c-2 Shareholder Information Agreement (Morgan Stanley - UIF)](http://www.sec.gov/Archives/edgar/data/914245/000110465907032352/a07-1007_1ex99db8w.htm) is incorporated herein by reference to Post-Effective Amendment No. 17 to the Form N-4 Registration Statement (File No. 33-70984), filed with the Commission on April 27, 2007.

(h) (18) (ii) [Amendment dated March 11, 2022 to Participation Agreement (Morgan Stanley - UIF)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046501/a22-11450_1ex99dh18ii.htm#ex99h18ii-0) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2022.

(h) (18) (iii) [Amendment dated April 15, 2023 to Participation Agreement (Morgan Stanley - UIF)](https://www.sec.gov/Archives/edgar/data/914245/000110465923088323/tm2322339d1_ex99-xhx13xii.htm) is incorporated herein by reference to Post-Effective Amendment No. 3 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on August 7, 2023.

(h) (19) [Participation Agreement dated December 3, 2020 (Janus Aspen Series)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8l.htm)is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (19) (i) [Amendment dated October 11, 2021 to Participation Agreement (Janus Aspen Series)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046501/a22-11450_1ex99dh19i.htm#ex99h19i-0) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2022.

(h) (19) (ii) [Amendment dated March 1, 2022 to Participation Agreement (Janus Aspen Series)](https://www.sec.gov/Archives/edgar/data/1817186/000110465922046511/a22-11452_1ex99dh19ii.htm#ex99h19ii-0) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-240102), filed with the Commission on April 15, 2022.

(h) (19) (iii) [Amendment dated October 1, 2022 to Participation Agreement (Janus Aspen Series)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx11xiii.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (19) (iv) [Amendment dated March 15, 2022 to Participation Agreement (Janus Aspen Series)](https://www.sec.gov/Archives/edgar/data/1817186/000110465925036014/tm256309d1_ex99-xhx19xiv.htm) is incorporated herein by reference to Post-Effective Amendment No. 5 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 17, 2025.

(h) (19) (v) [Amendment dated July 29, 2024 to Participation Agreement (Janus Aspen Series)](https://www.sec.gov/Archives/edgar/data/1817186/000110465925036014/tm256309d1_ex99-xhx19xv.htm) is incorporated herein by reference to Post-Effective Amendment No. 5 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 17, 2025.

(h) (20) [Participation Agreement dated May 1, 2012 (MFS Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465921056622/a21-1654_1ex8db.htm) is incorporated herein by reference to Post-Effective Amendment No. 12 to the Form N-4 Registration Statement (File No. 333-190294), as filed with the Commission on April 28, 2021.

(h) (20) (i) [Rule 22c-2 Shareholder Information Agreement (MFS Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465907032352/a07-1007_1ex99db8u.htm) is incorporated herein by reference to Post-Effective Amendment No.17 to the Form N-4 Registration Statement (File No. 33-70984), filed with the Commission on April 27, 2007.

(h) (20) (ii) [Amendment dated October 1, 2020 to Participation Agreement (MFS Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/1821985/000110465920136401/a20-23510_1ex99d8pii.htm)is incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement (File No. 333-248236), filed with the Commission on December 16, 2020.

(h) (20) (iii) [Amendment dated March 22, 2022 to Participation Agreement (MFS Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465924025893/tm245530d1_ex99-xhx17xiii.htm) is incorporated herein by reference to Post-Effective Amendment 4 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on February 12, 2024.

(h) (20) (iv) [Amendment dated August 11, 2022 to Participation Agreement (MFS Variable Insurance Trust)](https://www.sec.gov/Archives/edgar/data/914245/000110465923047694/tm2310495d1_ex99-xhx17xiii.htm) is incorporated herein by reference to Post-Effective Amendment No. 2 to the Form N-4 Registration Statement (File No. 333-261426), filed with the Commission on April 20, 2023.

(h) (21) [Participation Agreement dated May 1, 2023 (Lincoln Variable Insurance Products Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465924047182/tm242184d1_ex99-xhx21.htm) is incorporated herein by reference to Post-Effective Amendment No. 4 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2024.

(h) (21) (i) [Amendment dated April 29, 2024 to Participation Agreement (Lincoln Variable Insurance Products Trust)](https://www.sec.gov/Archives/edgar/data/1817186/000110465924047182/tm242184d1_ex99-xhx21xi.htm) is incorporated herein by reference to Post-Effective Amendment No. 4 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 15, 2024.

[(h) (22) Participation Agreement dated April 29, 2025 (First Trust) – filed herein.](tm2516259d2_ex99-xhx22.htm)

(i) Administrative Contracts - Not Applicable

(j) Other Material Contracts - Not Applicable

(k) Legal Opinion

(k) (1) [Opinion and Consent of Brandon J. Cage, Esq.](https://www.sec.gov/Archives/edgar/data/1817186/000110465923044933/tm239971d1_ex99-xkx1.htm) is incorporated herein by reference to Post-Effective Amendment No. 3 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on April 13, 2023.

(l) Other Opinions

[(l) (1) Consents of KPMG LLP – Filed herein.](tm2516259d2_ex99-xlxi.htm)

(m) Omitted Financial Statements - Not Applicable

(n) Initial Capital Agreements - Not Applicable

(o) [Form of Initial Summary Prospectuses](https://www.sec.gov/Archives/edgar/data/1817186/000110465925057773/tm2516259d1_ex99-xo.htm) is incorporated herein to Post-Effective Amendment No. 6 to the Form N-4 Registration Statement (File No. 333-240192), filed with the Commission on June 9, 2025.

(p) [Powers of Attorney](https://www.sec.gov/Archives/edgar/data/914245/000110465925013650/tm254231d1_ex99-xp.htm) is incorporated herein by reference to Post-Effective Amendment No. 4 to the Form N-4 Registration Statement (File No. 333-267354), filed with the Commission on February 14, 2025.

(q) Letter regarding Change in Certifying Accountant- Not Applicable.

(r) Historical Current Limits on Index Gains – Not Applicable

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

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Name and Principal Business Address\*** | &nbsp;&nbsp;**Position and Offices with Insurance Company** |
| &nbsp;&nbsp;**Adams, D. Scott** | &nbsp;&nbsp;Executive Vice President, Chief Transformation and Strategy Officer |
| &nbsp;&nbsp;**Bartlett, Malcolm Lee** | &nbsp;&nbsp;Senior Vice President, Corporate Tax |
| &nbsp;&nbsp;**Bern, Leigh Bynum&nbsp;&nbsp;&nbsp;&nbsp;** | &nbsp;&nbsp;Senior Vice President, Chief Financial Actuary, and Appointed Actuary |
| &nbsp;&nbsp;**Bielen, Richard J.** | &nbsp;&nbsp;Chairman of the Board, Chief Executive Officer, President, and Director |
| &nbsp;&nbsp;**Black, Lance P.** | &nbsp;&nbsp;Executive Vice President, Acquisitions and Corporate Development |
| &nbsp;&nbsp;**Byrd, Kenneth&nbsp;&nbsp;&nbsp;&nbsp;** | &nbsp;&nbsp;Senior Vice President, Operations |
| &nbsp;&nbsp;**Cramer, Steve** | &nbsp;&nbsp;Senior Vice President, and Chief Product Officer |
| &nbsp;&nbsp;**Creutzmann, Scott E.** | &nbsp;&nbsp;Senior Vice President, and Chief Compliance Officer |
| &nbsp;&nbsp;**Drew, Mark L.** | &nbsp;&nbsp;Executive Vice President, and Chief Legal Officer |
| &nbsp;&nbsp;**Evesque, Wendy L.** | &nbsp;&nbsp;Executive Vice President, and Chief Human Resources Officer |
| &nbsp;&nbsp;**Goldsmith, Lisa M.** | &nbsp;&nbsp;Director |
| &nbsp;&nbsp;**Hardeman, James C.&nbsp;&nbsp;&nbsp;&nbsp;** | &nbsp;&nbsp;Senior Vice President, Financial Planning and Analysis |
| &nbsp;&nbsp;**Harrison, Wade V.** | &nbsp;&nbsp;Executive Vice President, and Chief Operating Officer, and Director |
| &nbsp;&nbsp;**Herring, Derry W** | &nbsp;&nbsp;Senior Vice President, and Chief Auditor |
| &nbsp;&nbsp;**Karchunas, M. Scott** | &nbsp;&nbsp;Senior Vice President, and President, Asset Protection Division |
| &nbsp;&nbsp;**Kohler, Matthew** | &nbsp;&nbsp;Senior Vice President, and Chief Information Officer |
| &nbsp;&nbsp;**Kolmin, Russell** | &nbsp;&nbsp;Senior Vice President, and Chief Product Officer |
| &nbsp;&nbsp;**Kurtz, Richard J.** | &nbsp;&nbsp;Senior Vice President, and Chief Distribution Officer |
| &nbsp;&nbsp;**Laeyendecker, Ronald** | &nbsp;&nbsp;Senior Vice President, Executive Benefit Markets |
| &nbsp;&nbsp;**Lassiter, Frank Q.** | &nbsp;&nbsp;Vice President, Head of Treasury, and Treasurer |
| &nbsp;&nbsp;**Lawrence, Mary Pat** | &nbsp;&nbsp;Senior Vice President, Government Affairs |
| &nbsp;&nbsp;**Lebel, Dominique** | &nbsp;&nbsp;Senior Vice President, and Chief Risk Officer |
| &nbsp;&nbsp;**Lee, Felicia M.&nbsp;&nbsp;&nbsp;&nbsp;** | &nbsp;&nbsp;Secretary, Vice President, and Senior Counsel |
| &nbsp;&nbsp;**McDonald, Laura Y.** | &nbsp;&nbsp;Senior Vice President, and Chief Mortgage and Real Estate Officer |
| &nbsp;&nbsp;**Passafiume, Philip E.** | &nbsp;&nbsp;Executive Vice President, Chief Investment Officer, and Director |
| &nbsp;&nbsp;**Peeler, Rachelle R.** | &nbsp;&nbsp;Senior Vice President, and Senior Human Resources Partner |
| &nbsp;&nbsp;**Pugh, Barbara N.** | &nbsp;&nbsp;Senior Vice President, and Chief Accounting Officer |
| &nbsp;&nbsp;**Ray, Webster M.** | &nbsp;&nbsp;Senior Vice President, Investments |
| &nbsp;&nbsp;**Seurkamp, Aaron C.** | &nbsp;&nbsp;Senior Vice President, and President, Protection and Retirement Division |
| &nbsp;&nbsp;**Wagner, James** | &nbsp;&nbsp;Senior Vice President, and Chief Distribution Officer |
| &nbsp;&nbsp;**Wahlheim, Cary T.** | &nbsp;&nbsp;Senior Vice President, and Senior Counsel |
| &nbsp;&nbsp;**Wells, Paul R.** | &nbsp;&nbsp;Executive Vice President, Chief Financial Officer, and Director |
| &nbsp;&nbsp;**Whitcomb, John** | &nbsp;&nbsp;Senior Vice President, Retirement Operations and Strategic Planning |
| &nbsp;&nbsp;**Williams, Doyle J.&nbsp;&nbsp;&nbsp;&nbsp;** | &nbsp;&nbsp;Senior Vice President, and Chief Marketing Officer |

---

\* Unless otherwise indicated, principal business address is 2801 Highway 280 South, Birmingham, Alabama 35223

**Item 29. *Persons Controlled by or Under Common Control With the Insurance Company or the Registered Separate Account.***

The Registered Separate Account is a segregated asset account of the Company and is therefore owned and controlled by the Company. All of the Company's outstanding voting common stock is owned by Protective Life

Corporation, a subsidiary of Dai-ichi Life Holdings, Inc. Protective Life Corporation is described more fully in the prospectus included in this registration statement.

For more information regarding the company structure of Protective Life Corporation and Dai-ichi Life Holdings, Inc., please refer to the organizational chart incorporated herein by reference to the Form N-6 Registration Statement (File No. 333-284719), filed with the Commission on February 6, 2025.

**Item 30. *Indemnification***

Article XI of the By-laws of Protective Life provides, in substance, that any of Protective Life's directors and officers, who is a party or is threatened to be made a party to any action, suit or proceeding, other than an action by or in the right of Protective Life, by reason of the fact that he is or was an officer or director, shall be indemnified by Protective Life against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such claim, action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of Protective Life and, with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. If the claim, action or suit is or was by or in the right of Protective Life to procure a judgment in its favor, such person shall be indemnified by Protective Life against expenses (including attorneys' fees) actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of Protective Life, except that no indemnification shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable for negligence or misconduct in the performance of his duty to Protective Life unless and only to the extent that the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which such court shall deem proper. To the extent that a director or officer has been successful on the merits or otherwise in defense of any such action, suit or proceeding, or in defense of any claim, issue or matter therein, he shall be indemnified by Protective Life against expenses (including attorneys' fees) actually and reasonably incurred by him in connection therewith, not withstanding that he has not been successful on any other claim issue or matter in any such action, suit or proceeding. Unless ordered by a court, indemnification shall be made by Protective Life only as authorized in the specific case upon a determination that indemnification of the officer or director is proper in the circumstances because he has met the applicable standard of conduct. Such determination shall be made (a) by the Board of Directors by a majority vote of a quorum consisting of directors who were not parties to, or who have been successful on the merits or otherwise with respect to, such claim action, suit or proceeding, or (b) if such a quorum is not obtainable, or, even if obtainable a quorum of disinterested directors so directs, by independent legal counsel in a written opinion or (c) by the shareholders.

In addition, the executive officers and directors are insured by PLC's Directors' and Officers' Liability Insurance Policy including Company Reimbursement and are indemnified by a written contract with PLC which supplements such coverage.

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

**Item 31. *Principal Underwriters***

(a) Investment Distributors, Inc. ("IDI") is the principal underwriter of the Policies as defined in the Investment Company Act of 1940. IDI is also principal underwriter for the Protective Variable Annuity Separate Account, Protective Variable Life Separate Account, Protective COLI VUL, Protective COLI PPVUL, Variable Annuity Separate Account A of Protective Life, PLAIC Variable Annuity Account S, Protective NY Variable Life Separate Account, and Protective NY COLI VUL. The principal underwriter, IDI, is also currently distributing units of interest in the following separate accounts: Variable Annuity-1 Series Account, Variable Annuity-1 Series Account of Great West Life & Annuity Insurance Company of New York, Variable Annuity-2 Series Account, Variable Annuity-2 Series Account [New York], Variable Annuity-3 Series Account, COLI VUL-2 Series Account, COLI VUL-2 Series Account of Great West Life & Annuity Insurance Company of New York, COLI VUL-4 Series Account of Great-West Life & Annuity Insurance Company, Maxim Series Account of Great West Life & Annuity Insurance Company, Prestige Variable Life Account, Pinnacle Series Account of Great West Life & Annuity Insurance Company, Trillium Variable Annuity Account.

(b) The following information is furnished with respect to the officers and directors of IDI:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Name and Principal<br> Business Address\*** | &nbsp;&nbsp;**Position and Offices** | &nbsp;&nbsp;**Position and Offices with Underwriter** |
| &nbsp;&nbsp;**Carlson, Martha H.&nbsp;&nbsp;&nbsp;&nbsp;** | &nbsp;&nbsp;Designated Responsible Licensed Producer | &nbsp;&nbsp;Vice President, National Sales Manager Annuity |
| &nbsp;&nbsp;**Coffman, Benjamin P.** | &nbsp;&nbsp;Vice President, Financial Reporting | &nbsp;&nbsp;Vice President, Financial Reporting |
| &nbsp;&nbsp;**Collazo, Kimberly B.** | &nbsp;&nbsp;Assistant Secretary | &nbsp;&nbsp;Vice President and Senior Counsel |
| &nbsp;&nbsp;**Creutzmann, Scott E.** | &nbsp;&nbsp;Director | &nbsp;&nbsp;Senior Vice President and Chief Compliance Officer |
| &nbsp;&nbsp;**Lane, Jamie L.** | &nbsp;&nbsp;Director | &nbsp;&nbsp;Vice President, Head of DX and Enterprise Shared Services |
| &nbsp;&nbsp;**Lee, Felicia M.** | &nbsp;&nbsp;Secretary | &nbsp;&nbsp;Secretary, Vice President, and Senior Counsel |
| &nbsp;&nbsp;**McCreless, Kevin L.** | &nbsp;&nbsp;Chief Compliance Officer&nbsp;&nbsp;&nbsp;&nbsp; | &nbsp;&nbsp;Senior Director Regulatory |
| &nbsp;&nbsp;**Morsch, Letitia A.** | &nbsp;&nbsp;Assistant Secretary, and Director | &nbsp;&nbsp;Vice President, Head of Retail Retirement Operations |
| &nbsp;&nbsp;**Reed, Alisha D.&nbsp;&nbsp;&nbsp;&nbsp;** | &nbsp;&nbsp;Director | &nbsp;&nbsp;Vice President, Head of Marketing Strategy |
| &nbsp;&nbsp;**Richards, Megan P.&nbsp;&nbsp;&nbsp;&nbsp;** | &nbsp;&nbsp;Assistant Secretary | &nbsp;&nbsp;Assistant Secretary |
| &nbsp;&nbsp;**Tennent, Rayburn** | &nbsp;&nbsp;Senior Analyst Financial Reporting | &nbsp;&nbsp;Senior Analyst Financial Reporting |
| &nbsp;&nbsp;**Wagner, James** | &nbsp;&nbsp;President and Director | &nbsp;&nbsp;Senior Vice President and Chief Distribution Officer |

---

\* Unless otherwise indicated, principal business address is 2801 Highway 280 South, Birmingham, Alabama, 35223.

(c) The following commissions were received by each principal underwriter, directly or indirectly, from the Registrant during the Registrant's last fiscal year:

---

| | | | | |
|:---|:---|:---|:---|:---|
| **(1) Name of Principal<br> Underwriter** | **(2) Net Underwriting<br> Discounts** | **(3) Compensation on<br> Redemption** | **(4) Brokerage<br> Commissions** | **(5) Other<br> Compensation** |
| Investment Distributors, Inc. | N/A |  | N/A | N/A |

---

**Item 31A. *Information about Contracts with Index-Linked Options and Fixed Options Subject to a Contract Adjustment***

This product does not offer any Index-Linked Options and/or fixed Options subject to a Contract Adjustment.

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

All accounts and records required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the rules thereunder are maintained by Protective Life Insurance Company at 2801 Highway 280 South, Birmingham, Alabama 35223.

**Item 33. *Management Services***

All management contracts are discussed in the Prospectus or Statement of Additional Information.

**Item 34. *Fee Representation***

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

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant of this Registration Statement certifies that it meets the requirements of Rule 485(b) of the Securities Act for effectiveness of this Registration Statement and has duly caused this Post-Effective Amendment to the Registration Statement on Form N-4 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Birmingham, State of Alabama, on August 8, 2025.

---

| |
|:---|
| PLICO VARIABLE ANNUITY ACCOUNT S |
| By: \* |
| &nbsp;&nbsp;&nbsp;&nbsp;Richard J. Bielen, *President* |
| *Protective Life Insurance Company* |
| &nbsp;&nbsp;&nbsp;&nbsp;PROTECTIVE LIFE INSURANCE COMPANY |
| By: \* |
| &nbsp;&nbsp;&nbsp;&nbsp;Richard J. Bielen, *President* |
| *Protective Life Insurance Company* |

---

As required by the Securities Act of 1933, this Post-Effective Amendment to the Registration Statement on Form N-4 has been signed by the following persons in the capacities and on the dates indicated:

---

| | | | |
|:---|:---|:---|:---|
| **Signature** | **Signature** | **Title** | **Date** |
| \* | \* |  | \* |
| Richard J. Bielen | Richard J. Bielen | Chairman of the Board, President |  |
|  |  | Chief Executive Officer, and Director |  |
|  |  | (Principal Executive Officer) |  |
| \* | \* |  | \* |
| Wade V. Harrison | Wade V. Harrison | Executive Vice President, Chief Operating Officer, and Director |  |
| \* | \* |  | \* |
| Paul R. Wells | Paul R. Wells | Executive Vice President, Chief |  |
|  |  | Financial Officer, and Director |  |
|  |  | (Principal Financial and Accounting Officer) |  |
| \*BY: | /S/ BRANDON J. CAGE |  | August 8, 2025 |
| Brandon J. Cage | Brandon J. Cage |  |  |
| *Attorney-in-Fact* | *Attorney-in-Fact* |  |  |

---

**EXHIBIT INDEX**

[(h) (22) Participation Agreement dated April 29, 2025 (First Trust)](tm2516259d2_ex99-xhx22.htm)

[(l) (1) Consents of KPMG LLP](tm2516259d2_ex99-xlxi.htm)

## Ex-99.(H)(22)

**Exhibit 99.(h)(22)**

**<u>PARTICIPATION AGREEMENT</u>**

Among

**PROTECTIVE LIFE INSURANCE COMPANY, FIRST TRUST VARIABLE INSURANCE TRUST, and**

**FIRST TRUST PORTFOLIOS, LP.**

THIS AGREEMENT, made and entered into as of this 29th day of April, 2025 by and among Protective Life Insurance Company (hereinafter "PLICO" or "Company"), a Nebraska life insurance company, on its own behalf and on behalf of its separate account(s) listed on Schedule A attached hereto (the " Account(s)"); First Trust Variable Insurance Trust, a business trust organized under the laws of the Commonwealth of Massachusetts ("Fund"); and First Trust Portfolios, L.P., an Illinois limited partnership (the "Distributor'') (each a "Party," and collectively, the "Parties").

WHEREAS, the Fund engages in business as an open-end management investment company and is available to act as the investment vehicle for separate accounts established for variable life insurance policies and/or variable annuity contracts (collectively, the "Variable Insurance Products") to be offered by insurance Company, including the Company, which have entered into participation agreements similar to this Agreement ("Participating Insurance Company"); and

WHEREAS, the beneficial interest in the Fund may be divided into several series of shares, each designated a "Portfolio" and representing the interest in a particular managed portfolio of securities and other assets; and

WHEREAS, the Fund may rely on an order from the Securities and Exchange Commission ("SEC"), dated January 17, 200l (Fi1e No. 812-12282), granting Participating Insurance Company and variable annuity and variable life insurance separate accounts exemptions from the provisions of sections 9(a), 13(a), 15(a), and 15(b) of the Investment Company Act of 1940, as amended ("1940 Act"), and Rules 6e-2(b)(l5) and 6e-3(T)(b)(l5) thereunder, to the extent necessary to permit shares of the Fund to be sold to and held by variable annuity and variable life insurance separate accounts of life insurance Company that may or may not be affiliated with one another and qualified pension and retirement plans ("Qualified Plans) ("Mixed and Shared Funding Exemptive Order") and

WHEREAS, the Fund is registered as an open-end management investment company under the 1940 Act and shares of the Portfolio(s) are registered under the Securities Act of 1933. as amended ("1933 Act"); and

WHEREAS, the Distributor is duly registered as a broker-dealer under the Securities Exchange Act of 1934 , as amended ("1934 Act"), and is a member in good standing of the Financial Industry Regulatory Authority, Inc. ("FINRA"); and

WHEREAS, the Company has established or will establish one or more Accounts to offer variable annuity contracts and/or variable life contracts ("Contracts"), set forth on Schedule A, and it seeks to have the Fund serve as certain of the underlying funding vehicles of such Contracts; and

WHEREAS, each Account is a duly organized, validly existing segregated asset account established by resolution of the Board of Directors of the Company under the insurance laws of the State of Nebraska, to set aside and invest assets attributable to the Contracts; and

WHEREAS, the Company have registered each Account as a unit investment trust under the 1940 Act unless excepted from registration pursuant to Section 3(c)(7) or Section 3(c)(11) of the 1940 Act, and has registered (or will register prior to sale) the securities deemed to be issued by each Account under the 1933 Act unless exempt from registration; and

WHEREAS, to the extent permitted by applicable insurance laws and regulations, the Company intend to purchase shares in the Portfolio(s) listed in Schedule B hereto (the "Designated Portfolio(s)"), on behalf of an Account to fund the Contracts, and the Fund is authorized to sell such shares to unit investment trusts, such as each Account, at net asset value; and

WHEREAS, the Company will perform certain services for the Fund in connection with the Contracts; and

WHEREAS, the Fund, acting through the Fund's transfer agent, has established a master account on its mutual fund shareholder account system (the "T/A Account") reflecting the aggregate ownership of shares of the Portfolios and all transactions involving such shares by the Company on behalf of each Accounts; and

WHEREAS, in the event both parties agree to use National Securities Clearing Corporation ("NSCC") Fund/SERV System ("Fund/SERV System"), upon notification to the Fund of such availability, the parties may permit the Fund to receive, and the Company to transmit, purchase and redemption orders of Portfolio shares using the NSCC Fund/SERV System; and

WHEREAS, upon such notification, in order to receive and transmit orders for Portfolio shares via Fund/SERV, it is intended that the Fund and the Company, or their duly authorized agents, will establish an account using Fund/SERV (the "Fund/SERV Account'') that will reflect corresponding transactions and Portfolio share balances in the T/A Account;

NOW, THEREFORE, in consideration of their mutual promises, the Parties, agree as

follows:

ARTICLE 1. <u>Sale of Fund Shares</u>

&nbsp;&nbsp;&nbsp;&nbsp;1.1. The Fund agrees to make shares of the Designated Portfolio(s) available
 for purchase at the applicable net asset value per share by the Company and each Account
 on those days on which the Fund calculates its Designated Portfolio(s)' net asset value pursuant
 to rules of the SEC, and the Fund shall use commercially reasonable efforts to calculate
 such net asset value on each day which the New York Stock Exchange ("NYSE") is
 open for regular trading. Notwithstanding the foregoing, the Board of Trustees of the Fund
 (hereinafter the "Board") may refuse to sell shares of any Designated Portfolio
 to any person, or suspend or terminate the offering of shares of any Designated Portfolio
 if such action is required by law or by regulatory authorities having jurisdiction or is,
 in the sole discretion of the Board acting in good faith and in light of its fiduciary duties
 under federal and any applicable state laws, necessary in the best interests of the

---

| | |
|:---|:---|
|  | shareholders of such Designated Portfolio. |
| 1.2. | The Fund and Distributor will not sell shares of the Designated Portfolio(s) to any other Participating Insurance Company separate account unless an agreement containing provisions substantially the same as Sections 2.1, 2.4 and 2.10 of Article II, Sections 3.4 and 3.5 of Article III and Article VII of this Agreement is in effect to govern such sales. |

---

&nbsp;&nbsp;&nbsp;&nbsp;1.3. The Fund agrees to (a) sell to the Company those full and fractional
 shares of the Designated Portfolio(s) that the Company, on behalf of each Account, orders,
 and (b) redeem, on the Company's order, any full or fractional shares of the Fund held
 by the Company, in each case executing such orders on each Business Day at the net asset
 value next computed after receipt by the Fund or its designee of the order for the shares
 of the Designated Portfolios, except that the Fund reserves the right to suspend the right
 of redemption or postpone the date of payment or satisfaction upon redemption consistent
 with Section 22(e) of the 1940 Act and any sales thereunder, and in accordance
 with the procedures and policies of the Fund as described in the then current prospectus
 of the Fund ("Fund Prospectus"). For purposes of this Section 1.3, the Company
 shall be the designee of the Fund for receipt of such orders and receipt by such designee
 shall constitute receipt by the Fund, provided that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. if the Company transmits such request
 to the Fund via the NSCC Fund/SERV System and/or Defined Contribution Clearance &
 Settlement ("DCC&S") platform, such request must be received by the Company
 by the close of regular trading on the NYSE and must be received from Fund/SERV by 9:00 a.m. Eastern
 Time on the next following Business Day; or

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| | |
|:---|:---|
| ii. | if there are technical problems with Fund/SERV, or if the Parties are not able to transmit or receive information through Fund/SERV (e.g., send requests via fax), such request must be received by the fund by 10:00 a.m. Eastern Time on the next following Business Day. |
| With regard to purchase and redemptions of Shares under this Section 1.3, the Company is solely responsible for ensuring that each such purchase or redemption is the net result of requests from Contract owners for Contract transactions received by it or its duly designated agent each Business Day before the time(s) that the Fund calculates its net asset value. In the event that any Party is prohibited from communicating, processing or settling Portfolio share transactions via Fund/SERV or Networking, such Party shall notify the other Parties by 10:00 a.m. Eastern Time. "Business Day" shall mean any day on which the NYSE is open for trading and on which the Designated Portfolio calculates its net asset value pursuant to the rules of the SEC. The Company shall provide the Fund with net purchase and redemption requests computed in accordance with Section 1.7 hereof. The Company agrees to purchase and redeem the shares of each Designated Portfolio offered by the Fund Prospectus in accordance with the provisions of such Prospectus. | With regard to purchase and redemptions of Shares under this Section 1.3, the Company is solely responsible for ensuring that each such purchase or redemption is the net result of requests from Contract owners for Contract transactions received by it or its duly designated agent each Business Day before the time(s) that the Fund calculates its net asset value. In the event that any Party is prohibited from communicating, processing or settling Portfolio share transactions via Fund/SERV or Networking, such Party shall notify the other Parties by 10:00 a.m. Eastern Time. "Business Day" shall mean any day on which the NYSE is open for trading and on which the Designated Portfolio calculates its net asset value pursuant to the rules of the SEC. The Company shall provide the Fund with net purchase and redemption requests computed in accordance with Section 1.7 hereof. The Company agrees to purchase and redeem the shares of each Designated Portfolio offered by the Fund Prospectus in accordance with the provisions of such Prospectus. |

---

&nbsp;&nbsp;&nbsp;&nbsp;1.4. In the event of net purchases, the Company
 shall pay for Fund shares the same Business Day after an order to purchase Fund shares is
 made in accordance with the provisions of Section 1.3 hereof. Payment shall be in federal
 funds transmitted to the Fund by wire by the close of the Federal Reserve wire system. With
 respect to orders submitted via NSCC, payment shall be from the designated NSCC Settling
 Bank on behalf of the Company by the time specified by the Fund's transfer agent (the "NSCC
 Wire Cut-off Time"). If payment in federal funds for any purchase is not received or
 is received by the Fund after 5:30 p.m.

Eastern time on such Business Day or by the NSCC Wire Cut-Off Time, the Company shall promptly, upon the Fund's request, reimburse the Fund for any charges, costs, fees, interest or other expenses incurred by the Fund in connection with any advances to, or borrowings or overdrafts by, the Fund, or any similar expenses incurred by the Fund, as a result of portfolio transactions effected by the Fund based upon such purchase request. Upon receipt by the Fund of the federal funds so wired, such funds shall cease to be the responsibility of the Company and shall become the responsibility of the Fund . "Settling Bank" shall mean the entity appointed by the party to perform such settlement services which entity agrees to abide by NSCC's then current rules and procedures insofar as they related to funds settlement.

&nbsp;&nbsp;&nbsp;&nbsp;1.5 In the event of net
 redemptions, the Fund shall pay and transmit the proceeds of redemptions of Fund shares the
 same Business Day after a redemption order is received in accordance with Section 1.3
 hereof (with respect to orders submitted via NSCC), from the designated NSCC Settling Bank
 on behalf of the Fund. Payment shall be in federal funds transmitted to the Company or their
 designee by wire. Notwithstanding the foregoing, the Fund may delay the payment of redemptions
 and provide redemption proceeds up to three days (3) following the redemption date if
 the redemption request represents more than twenty percent (20%) of the assets of the Portfolio
 held by the Contract owners of the Company and the Company does not provide at least ten
 (10) days advances notice of the proposed redemption .

&nbsp;&nbsp;&nbsp;&nbsp;1.6 The Fund shall make
 the net asset value per share for each Designated Portfolio available to the Company on each
 Business Day as soon as reasonably practical after the net asset value per share is calculated
 and shall use commercially reasonable efforts to make such net asset value per share available
 by 6:00 p.m. Eastern time. In the event that the Fund is unable to meet the 6:00 p.m. time
 stated herein, the Fund shall provide additional time for the Company to place orders received
 in good order for the purchase and redemption of shares equal to the additional time it takes
 the Fund to make the net asset value available to the Company. However, if net asset values
 are not available for inclusion in the next business cycle and purchase orders/redemption
 are not able to be calculated and available for the Company to execute within the time frame
 identified in Section 1.3 hereof, the Company on behalf of each Account, shall be entitled
 to an adjustment to the number of shares purchased or redeemed to reflect the correct share
 net asset value.

&nbsp;&nbsp;&nbsp;&nbsp;1.7 At the end of each
 Business Day, the Company shall use the information described herein to calculate Account
 unit values for the day. Using these unit values, the Company shall process each such Business
 Day's separate account transactions based on requests and premiums received by it by the
 close of regular trading on the floor of the NYSE to determine the net dollar amount of Fund
 shares which shall be purchased or redeemed at that day's closing net asset value per share.

&nbsp;&nbsp;&nbsp;&nbsp;1.8 In the event of an
 error in the computation of a Designated Portfolio's net asset value per share ("NAV")
 or any dividend or capital gain distribution (each, a "pricing error"), the Fund's
 adviser or the Fund shall notify the Company as soon as possible after discovery of the error.
 Such notification may be verbal, but shall be confirmed promptly in writing in accordance
 with Article XI of this Agreement. Any error in the calculation or reporting of the
 closing NAV or any dividend or capital gain distribution shall be reported promptly, upon
 discovery, to the Company. In such event, the Company shall be entitled to an adjustment
 to the number of shares purchased or redeemed to reflect the correct closing NAV and the
 Fund or the Fund's adviser shall bear the reasonable and necessary expenses of

correcting such errors including correcting statements previously provided to Contract owners in connection with Fund shares held by Contract owners or in adjusting proceeds paid to Contract owners who have redeemed interests under their Contracts. Upon notification by the Fund or Fund's adviser of any overpayment, the Company shall promptly remit to the Fund or Fund's adviser any overpayment that has not been paid to Contract owners; however, the Fund and the Fund's adviser acknowledges that the Company does not intend to seek additional payments from any Contract owner who, because of a pricing error, may have underpaid for units of interest credited to his/her account.

&nbsp;&nbsp;&nbsp;&nbsp;1.9 The Fund shall furnish
 same day notice (by wire or telephone, followed by written confirmation) to the Company of
 any income, dividends or capital gain distributions payable on the Designated Portfolio(s)'
 shares. The Company hereby elects to receive all such income dividends and capital gain distributions
 as are payable on the Designated Portfolio shares in additional shares of that Designated
 Portfolio. The Company reserves the right to revoke this election and to receive all such
 income dividends and capital gain distributions in cash. The Fund shall notify the Company
 of the number of shares so issued as payment of such dividends and distributions.

&nbsp;&nbsp;&nbsp;&nbsp;1.10 Issuance and transfer
 of the Fund's shares will be by book entry only. Stock certificates will not be issued to
 the Company or each Account. Shares ordered from the Fund will be recorded in an appropriate
 title for each Account or the appropriate sub-account of each Account.

&nbsp;&nbsp;&nbsp;&nbsp;1.11. The Parties acknowledge
 that the arrangement contemplated by this Agreement is not exclusive; the Fund's shares may
 be sold to other Participating Insurance Company (subject to Article VI hereof) and
 the cash value of the Contracts may be invested in other investment Company.

ARTICLE II. <u>Representations and Warranties</u>

&nbsp;&nbsp;&nbsp;&nbsp;2.1. The Company represents and warrants
 that the securities deemed to be issued by each Account under the Contracts are or will be
 registered under the 1933 Act or exempt from registration thereunder, and that the Contracts
 will be issued and sold in compliance in all material respects with all applicable laws,
 rules, and regulations (collectively, "laws"). The Company further represents and
 warrants that it is an insurance company duly organized and in good standing under applicable
 law and that it has legally and validly established each Account prior to any issuance or
 sale of units thereof as a segregated asset account under the applicable state insurance
 laws and has registered each Account as a unit investment trust in accordance with the provisions
 of the 1940 Act, unless exempt from registration pursuant to the 1940 Act, to serve as a
 segregated investment account for the Contracts and that it will maintain such registration
 for so long as required by applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;2.2. The Fund represents and warrants that
 Designated Portfolio(s) shares sold pursuant to this Agreement shall be registered under
 the 1933 Act, duly authorized for issuance and sold in compliance with all applicable federal
 and state securities laws including without limitation the 1933 Act, the 1934 Act, and the
 1940 Act, and that the Fund is and shall remain registered under the 1940 Act. The Fund shall
 amend the registration statement for its shares under the 1933 Act and the 1940 Act from
 time to time as required in order to effect the continuous offering of its shares. The Fund
 shall register and qualify the shares for sale in accordance with the laws of the various
 states

---

| | |
|:---|:---|
|  | only if and to the extent deemed advisable by the Fund. |
| 2.3. | The Fund has adopted a Rule 12b-l Service Plan under which it makes payments to finance certain expenses. The Fund represents and warrants that it has a Board, a majority of whom are not interested persons of the Fund, which has approved its Rule 12b-1 Service Plan to finance certain expenses of the Fund and that any change to the Fund's Rule 12b-1 Service Plan will be approved by a similarly constituted Board. |

---

&nbsp;&nbsp;&nbsp;&nbsp;2.4. The Fund makes no representations as
 to whether any aspect of its operations, including but not limited to, investment policies,
 fees and expenses, complies with the insurance and other applicable laws of the various states,
 except that the Fund represents that the Fund's investment policies, fees and expenses are
 and shall at all times remain in compliance with the laws of the Commonwealth of Massachusetts
 to the extent required to perform this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;2.5. The Fund represents and warrants that
 it is lawfully organized and validly existing under the laws of the Commonwealth of Massachusetts
 and that it does and will comply in all material respects with the 1940 Act.

&nbsp;&nbsp;&nbsp;&nbsp;2.6. The Distributor represents and warrants
 that it is and shall remain duly qualified and registered under all applicable laws and that
 it shall perform its obligations for the Fund in compliance in all material respects with
 all applicable federal and state securities laws.

&nbsp;&nbsp;&nbsp;&nbsp;2.7. The Fund represents and warrants that
 all of its Trustees, officers, employees, investment advisers, and other individuals or entities
 dealing with the money and/or securities of the Fund are, and shall continue to be at all
 times, covered by one or more blanket fidelity bonds or similar coverage for the benefit
 of the Fund in an amount not less than the minimal coverage required by Rule l7g-l under
 the 1940 Act or related provisions as may be promulgated from time to time. The aforesaid
 bonds shall include coverage for larceny and embezzlement and shall be issued by a reputable
 bonding company.

&nbsp;&nbsp;&nbsp;&nbsp;2.8. The Fund will provide the Company with
 as much advance notice as is reasonably practicable of any material change affecting the
 Designated Portfolio(s) (including, but not limited to, any material change in the registration
 statement or prospectus affecting the Designated Portfolio(s)) and any proxy solicitation
 affecting the Designated Portfolio(s) and will consult with the Company in order to
 implement any such change in an orderly manner, recognizing the expenses of changes and attempting
 to minimize such expenses by implementing them in conjunction with regular annual updates
 of the prospectus for the Contracts where reasonably practicable.

&nbsp;&nbsp;&nbsp;&nbsp;2.9. The Fund represents and warrants that
 it has adopted a compliance program in accordance with Rule 38a-l under the 1940 Act,
 which includes appointing a Chief Compliance Officer ("CCO") for the Fund. The
 CCO is responsible for monitoring the operation of the Fund's compliance program, and for
 reviewing the compliance programs of service providers to the Fund covered under Rule 38a-1
 ("Covered Service Providers"). The CCO has completed or is in the process of completing
 an annual review to assess the adequacy of the Fund's and Covered Service Providers' policies
 and procedures and the effectiveness of their implementation.

&nbsp;&nbsp;&nbsp;&nbsp;2.10. The Company represents and warrants,
 for purposes other than diversification under Section 817 of the Internal Revenue Code
 of 1986, as amended ("the Code"), that the Contracts are currently and at the
 time of issuance will be treated as life insurance, endowment or annuity contracts under
 the applicable provisions of the Code, and that it will make every effort to maintain such

treatment and that it will provide reasonable notice to the Fund, and the Distributor upon having a reasonable basis for believing that the Contracts have ceased to be so treated or that they might not be so treated in the future. In addition, the Company represents and warrants that each Account is a "segregated asset account" and that interests in each Account are offered exclusively through the purchase of or transfer into a "variable contract" within the meaning of such terms under Section 817 of the Code and the regulations thereunder. The Company will use every effort to continue to meet such definitional requirements, and will provide reasonable notice to the Fund or the Distributor upon having a reasonable basis for believing that such requirements have ceased to be met or that they might not be met in the future. The Company represents and warrants that it will not purchase Fund shares with assets derived from tax-qualified retirement plans except, indirectly, through Contracts purchased in connection with such plans.

&nbsp;&nbsp;&nbsp;&nbsp;2.11. Each
 of the Parties represents and warrants to the other that it has, or shall, to the extent
 required by applicable law, adopt, implement and maintain effective "disclosure controls
 and procedures" and "internal controls" (as such phrases are defined pursuant
 to the Sarbanes-Oxley Act of 2002 and the rules and regulations promulgated thereunder
 (hereinafter collectively the "S-Ox Act")) and will cooperate with one another
 in exchanging copies of such policies and procedures and facilitating the filing by the relevant
 Parties and/or their respective officers and auditors of any and all certifications or attestations
 as required by the S-Ox Act, including, without limitation, furnishing such sub-certifications
 from relevant officers of each Party as such Party shall reasonably request from time to
 time.

&nbsp;&nbsp;&nbsp;&nbsp;2.12. The Fund and the
 Company (if the Company uses NSCC) each represents and warrants to the other that it: (a) has
 entered into an agreement with NSCC, (b) has met and will continue to meet all of the
 requirements to participate in Fund/SERV and Networking, and (c) intends to remain at
 all times in compliance with the then current rules and procedures of NSCC, all to the
 extent necessary or appropriate to facilitate such communications, processing, and settlement
 of Portfolio share transactions.

&nbsp;&nbsp;&nbsp;&nbsp;2.13. The Company represents
 and warrants that it has adopted, and will at all times during the term of this Agreement
 maintain, reasonable and appropriate procedures ("Late Trading Procedures") reasonably
 designed to ensure that any and all orders relating to the purchase, sale or exchange of
 Fund shares communicated to the Fund to be treated in accordance with Article I of this
 Agreement as having been received on a Business Day, have been received by the Valuation
 Time on such Business Day and were not modified after the Valuation Time, and that all orders
 received from Contract owners but not rescinded by the Valuation Time were communicated to
 the Fund or its agent as received for that Business Day. "Valuation Time'' shall mean
 the time as of which the Fund calculates net asset value for the shares of the Portfolios
 on the relevant Business Day.

&nbsp;&nbsp;&nbsp;&nbsp;2.14. Each
 transmission of orders by the Company shall constitute a representation by the Company that
 such orders are accurate and complete and relate to orders received by the Company by the
 Valuation Time on the Business Day for which the order is to be priced and that such transmission
 includes all orders relating to Fund shares received from Contract owners but not rescinded
 by the Valuation Time. The Company agrees to provide the Fund or its designee with a copy
 of the Late Trading Procedures and such certifications and representations regarding the
 Late Trading Procedures as the Fund or its designee may reasonably request. The Company will
 promptly notify the Fund in writing of any material

change to the Late Trading Procedures.

ARTICLE III. <u>Prospectuses and Proxy Statements: Voting</u>

&nbsp;&nbsp;&nbsp;&nbsp;3.1. At
 least annually, the Distributor shall provide the Company with as many printed copies of
 the Fund Prospectus or the Fund's then current summary prospectus (as such term is defined
 in Rule 498 under the 1933 Act or any successor provision) ("Fund Summary Prospectus"),
 and any supplements thereto, for each Designated Portfolio as the Company may reasonably
 request for distribution to Contract owners. If requested by the Company, the Fund or Distributor
 shall provide such documentation (including a camera-ready copy of the Fund Prospectus or
 Fund Summary Prospectus for each Designated Portfolio as set in type, a diskette containing
 such documents in the form sent to the financial printer, or an electronic copy (in print
 ready PDF format) of the documents, all as the Company may reasonably request) and such other
 assistance as is reasonably necessary in order for the Company once each year (or more frequently
 if the such prospectuses are amended) to have the Fund Prospectus or Fund Summary Prospectus
 printed, as the case may be, to the extent permitted by applicable law or other applicable
 guidance received from the SEC, including Rule 498, or posted on a website maintained
 by or for the Company. Expenses associated with providing such documentation shall be allocated
 in accordance with Schedule C hereto. The Fund shall use commercially reasonable efforts
 to provide the Fund Summary Prospectuses and Fund Prospectuses (which only includes the Designated
 Portfolios offered by the Company), full SAI, and shareholder reports by a specified date
 as mutually agreed upon by the Fund and the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. The Fund shall host and manage all of
 the electronic documents for purposes of compliance with Rule 498 requirements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. The Company shall be provided the Fund
 documents (including Fund statutory and summary prospectuses, SAI, shareholder reports, and
 fund holdings) by the Fund on a timely basis to facilitate website posting. The Fund documents
 posted on the Companies' websites are for informational purposes only and are not intended
 to comply with Rule 498. Notwithstanding the above, the Fund shall be and remain solely
 responsible for ensuring that the Fund electronic documents are hosted and managed by the
 Fund's website and fully comply with the requirements of Rule 498.

&nbsp;&nbsp;&nbsp;&nbsp;3.2. If applicable laws require that the
 Statement of Additional Information ("SAI") for the Fund be distributed to all
 Contract owners, then the Fund or Distributor, as appropriate, shall provide the Company
 with copies of the Fund's SAI, and any supplements thereto, for the Designated Portfolio(s) in
 such quantities, with expenses to be borne in accordance with Schedule C hereto, as the Company
 may reasonably require to permit timely distribution thereof to Contract owners. If requested
 by the Company, the Fund or Distributor shall provide an electronic copy of the Fund SAI
 in a format suitable for posting on an Internet website(s) maintained by or on behalf
 of the Company. The Company shall send an SAI to any Contract owner upon request in such
 timeframe as may be required by applicable law. The Fund, and/or Distributor, as appropriate,
 shall also provide SAIs to any Contract owner or prospective owner who requests such SAI
 from the Fund (although it is anticipated that such requests will be made to the Company).

&nbsp;&nbsp;&nbsp;&nbsp;3.3. The Fund and/or Distributor shall use
 commercially reasonable efforts to provide the Company, within 10 (ten) business days of
 scheduled mailing date, with printed copies of the Fund's proxy material, reports to shareholders,
 and other communications to shareholders for the Designated Portfolio(s) in such quantity,
 with expenses to be borne in accordance with Schedule C hereto, as the Company may reasonably
 require to permit timely distribution thereof to Contract owners. If requested by the Company,
 the Fund or Distributor shall provide an electronic copy of such documentation in a format
 suitable for posting on an Internet website maintained by or on behalf of the Company. In
 lieu of all or part of the foregoing, the Fund may elect to retain, at its own expense, a
 proxy solicitation firm to perform some or all of the tasks necessary for the Company to
 obtain voting instructions from Contract owners.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. The Fund shall provide the Company with
 printed copies of Fund annual and semiannual reports in such quantity as the Company shall
 reasonably require for distributing to Contract owners, with expenses to be borne in accordance
 with Schedule C hereto.

&nbsp;&nbsp;&nbsp;&nbsp;3.4. If and to the extent required by law and the Mixed and Shared Funding
 Exemptive Order, each Company shall:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. solicit voting instructions from Contract owners;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. vote the Designated Portfolio(s) shares
 held in each Account in accordance with instructions timely received from Contract owners;
 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. vote Designated Portfolio shares held
 in each Account for which no instructions have been received in the same proportion as Designated
 Portfolio(s) shares for which instructions have been received from Contract owners,
 so long as and to the extent that the SEC continues to interpret the 1940 Act to require
 pass-through voting privileges for variable contract owners. The Company reserves the right
 to vote Fund shares held in its general account and in any segregated asset account in its
 own right, to the extent permitted by law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. assure that each of its separate accounts
 calculates voting privileges in a manner consistent with all other Participating Insurance
 Company and/or as directed by the Fund for this purpose.

&nbsp;&nbsp;&nbsp;&nbsp;3.5 Company shall be responsible
 for assuring that it's Accounts participating in a Designated Portfolio calculates voting
 privileges in a manner consistent with the standards set forth in the Mixed and Shared Funding
 Exemptive Order and consistent with any reasonable standards that the Fund may adopt, provided,
 however, the Company shall be free to vote Designated Portfolio shares attributable to each
 Account in any manner permitted by applicable law, to the extent the Mixed and Shared Funding
 Exemptive Order is superseded by SEC or administrative practice (including no-action relief).

&nbsp;&nbsp;&nbsp;&nbsp;3.6 The Fund will comply
 with all provisions of the 1940 Act requiring voting by shareholders, and in particular the
 Fund will either provide for annual meetings (except insofar as the SEC may interpret Section 16
 of the 1940 Act not to require such meetings) or, as the Fund currently intends, comply with
 Section 16(c) of the 1940 Act (although the Fund is not one of the trusts described
 in Section 16(c) of that Act) as well as with Sections 16(a) and, if and when
 applicable, 16(b) of the 1940 Act. Further, the Fund will act in accordance with the
 SEC's interpretation of the requirements of Section 16(a) with respect to
 periodic elections of directors or trustees and

with whatever rules the Commission may promulgate with respect thereto.

ARTICLE IV. <u>Sales Material and Information</u>

&nbsp;&nbsp;&nbsp;&nbsp;4.1. Company shall furnish, or shall cause
 to be furnished, to the Fund or its designee, a copy of sales literature or other promotional
 material that Company develops or proposes to use in which the Fund (or a Designated Portfolio
 thereof), its adviser, any of its sub-advisers, or the Distributor is named in connection
 with the Contracts, at least fifteen (15) Business Days prior to use. No such material shall
 be used if the Fund or the Distributor objects to such use within ten (10) Business
 Days after receipt of such material. The Fund and Distributor reserve the right to reasonably
 object to the continued use of any such sales literature or other promotional material in
 which the Fund (or a Designated Portfolio thereof), its adviser, any of its sub-advisers,
 or the Distributor is named and no such material shall be used if the Fund or Distributor,
 or any designee thereof, so objects.

&nbsp;&nbsp;&nbsp;&nbsp;4.2. The Company shall not give any information
 or make any representations or statements on behalf of the Fund in connection with the sale
 of the Contracts other than the information or representations contained in the registration
 statement, Fund Prospectus or SAI for the Fund shares, as the same may be amended or supplemented
 from time to time, or in sales literature or other promotional material approved by the Fund
 Distributor, except with the permission of the Fund or Distributor.

&nbsp;&nbsp;&nbsp;&nbsp;4.3. The Fund or Distributor shall furnish,
 or shall cause to be furnished, to the Company, a copy of each piece of sales literature
 or other promotional material in which each Company, its separate account(s) and/or
 any Contract is named fifteen (15) Business Days prior to its intended date of first use.
 No such material shall be used if the Company reasonably object to such use within ten (10) Business
 Days after receipt of such material. The Company reserve the right to reasonably object to
 the continued use of any such sales literature or other promotional material in which each
 Company, its separate account(s), or any Contract is named, and no such material shall be
 used if the Company so object.

&nbsp;&nbsp;&nbsp;&nbsp;4.4. The Fund and the Distributor shall not
 give any information or make any representations on behalf of the Company or concerning the
 Company, each Account, or the Contracts other than the information or representations contained
 in a registration statement, prospectus (which shall include an offering memorandum, if any,
 if the Contracts issued by the Company or interests therein are not registered under the
 1933 Act) or SAI for the Contracts, as the same may be amended or supplemented from time
 to time, or in sales literature or other promotional material approved by the Company or
 their designee, except with the permission of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;4.5. The Fund or its designee will provide
 to the Company, upon request, at least one complete copy of all registration statements,
 prospectuses, SAIs, sales literature and other promotional materials, applications for exemptions,
 requests for non-confidential no-action letters, and all amendments or supplements to any
 of the above, that relate to the Fund or its shares (collectively, "Fund materials").

&nbsp;&nbsp;&nbsp;&nbsp;4.6. Each Company or its designee will provide
 to the Fund, upon request, at least one complete copy of all registration statements, prospectuses,
 SAIs, sales literature and other promotional materials, applications for exemptions, requests
 for non-confidential no-action letters, and all amendments or supplements to any of the above,
 that relate to the Contracts, (collectively, " Contract materials").

&nbsp;&nbsp;&nbsp;&nbsp;4.7. For purposes of Articles IV and VIII,
 the phrase "sales literature and other promotional material"

includes, but is not limited to, advertisements (such as material published, or designed for use in, a newspaper, magazine, or other periodical, radio, television, telephone or tape recording, videotape display, signs or billboards, motion pictures, or other public media; e.g., on-line networks such as the Internet or other electronic media), sales literature (i.e., any written communication distributed or made generally available to customers or the public, including brochures, circulars, research reports, market letters, form letters, seminar texts, reprints or excerpts of any other advertisement, sales literature, or published article), educational or training materials or other communications distributed or made generally available to some or all agents or employees, shareholder reports, proxy materials (including solicitations for voting instructions), and any other material constituting sales literature or advertising under FINRA rules, the 1933 Act or the 1940 Act.

ARTICLE V. <u>Fees and Expenses</u>

&nbsp;&nbsp;&nbsp;&nbsp;5.1. The
 Fund, Distributor, and the Fund's adviser shall pay no fee or other compensation to the Company
 under this Agreement, and the Company shall pay no fee or other compensation to the Fund,
 Distributor, or the Fund's adviser under this Agreement, although the Parties hereto will
 bear certain expenses in accordance with Schedule C hereto, Articles III, V, and other provisions
 of this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;5.2. Except
 as otherwise provided in this Agreement, including without limitation Schedule C hereto,
 each Party shall bear all expenses incident to the performance of its obligations hereunder.
 Nothing herein shall prevent the Parties hereto from otherwise agreeing to perform, and arranging
 for appropriate compensation for, other services relating to the Fund and/or to each Account
 pursuant to this Agreement. The Fund shall see to it that all its shares are registered and
 authorized for issuance in accordance with applicable federal and state securities laws to
 the extent required or deemed advisable by the Fund. Except as otherwise set forth in Schedule
 C of this Agreement, the Fund shall bear the expenses for the cost of registration and qualification
 of the Fund's shares, preparation and filing of the Fund Prospectus and registration
 statement, proxy materials and reports, setting the Fund Prospectus in type, setting in type
 and printing the proxy materials and reports to shareholders, the preparation of all statements
 and notices required by any federal or state law, and all taxes on the issuance or transfer
 of the Fund's shares.

ARTICLE VI. <u>Diversification and Qualification</u>.

&nbsp;&nbsp;&nbsp;&nbsp;6.1. The Fund and the Distributor
 each represents and warrants that the Fund will at all times sell its shares and invest its
 assets in such a manner as to ensure that the Contracts will be treated as annuity contracts
 under the Code, and the regulations issued thereunder. Without limiting the scope of the
 foregoing, each Designated Portfolio thereof will at all times comply with Section 817(h) of
 the Code and Treasury Regulation §1.817-5, as amended from time to time, and any Treasury
 interpretations thereof, relating to the diversification requirements for variable annuity,
 endowment, or life insurance contracts and any amendments or other modifications or successor
 provisions to such Section or Regulations. ln the event of a breach of this Article VI
 by the Fund, the Fund and Distributor will take all reasonable steps to: (a) notify
 the Company immediately of such breach, and (b) adequately diversify the Fund so as
 to achieve compliance within the grace period afforded by Regulation 1.817-5.

&nbsp;&nbsp;&nbsp;&nbsp;6.2. The Fund and the Distributor
 each represents and warrants that shares of the Designated Portfolio(s) will be sold
 only to Participating Insurance Company and their separate accounts and

to Qualified Plans, all in accordance with the requirements of Section 817(b) of the Code. No shares of any Designated Portfolio of the fund will be sold to the general public.

&nbsp;&nbsp;&nbsp;&nbsp;6.3. The
 Fund and the Distributor each represents and warrants that the Fund and each Designated Portfolio
 intends to qualify as a "regulated investment company" under Subchapter M of the
 Code, and that each Designated Portfolio will maintain such qualification (under Subchapter
 M or any successor or similar provisions) as long as this Agreement is in effect.

&nbsp;&nbsp;&nbsp;&nbsp;6.4. The
 Fund and Distributor each will notify the Company immediately upon having a reasonable basis
 for believing that the Fund or any Designated Portfolio has ceased to comply with the aforesaid
 Section 817(h) diversification or Subchapter M qualification requirements or might
 not so comply in the future.

&nbsp;&nbsp;&nbsp;&nbsp;6.5 Company agrees that
 if the Internal Revenue Service ("IRS") asserts in writing in connection with any
 governmental audit or review of such Company that any Designated Portfolio has failed to
 comply with the diversification requirements of Section 817(h) of the Code or the
 Company otherwise become aware of any facts that could give rise to any claim against the
 Fund and Distributor as a result of such a failure or alleged failure:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Company shall promptly notify the Fund and the Distributor of such
 assertion or potential claim and promptly provide a copy of all correspondence and other
 materials received by the Company in connection therewith ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Company shall consult with, and work cooperatively with, the Fund
 and the Distributor as to how to minimize any liability that may arise as a result of such
 failure or alleged failure;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Company shall use commercially reasonable efforts to minimize any
 liability of the Fund and the Distributor resulting from such failure, including, without
 limitation, demonstrating, pursuant to Treasury Regulations, Section 1.817-5(a)(2),
 to the commissioner of the IRS that such failure was inadvertent;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. any written materials to be submitted by the Company to the IRS,
 any Contract owner or any other claimant in connection with any of the foregoing proceedings
 or contests (including, without limitation, any such materials to be submitted to the IRS
 pursuant to Treasury Regulations, Section 1.817-5(a)(2)) shall be provided by the Company
 to the Fund and the Distributor (together with any supporting information or analysis) within
 at least two (2) Business Days prior to submission;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. Company shall provide the Fund and the
 Distributor with such cooperation as the Fund and the Distributor shall reasonably request
 (including, without limitation, by permitting the Fund and the Distributor to review the
 relevant books and records of the Company) in order to facilitate review by the Fund and
 the Distributor of any written submissions provided to it or its assessment of the validity
 or amount of any claim against it arising from such failure or alleged failure; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi. Company shall not with respect to any
 claim of the IRS or any Contract owner that would give rise to a claim against the Fund and
 the Distributor (a) compromise or settle any claim, (b) accept any adjustment on
 audit, or (c) forego any allowable administrative or judicial appeals, without the express
 written consent of the Fund and the Distributor, which shall

not be unreasonably withheld; provided that the Company shall not be required to appeal any adverse judicial decision unless the Fund shall have provided an opinion of independent counsel to the effect that a reasonable basis exists for taking such appeal; and further provided that the Fund and the Distributor shall bear the costs and expenses, including reasonable attorney's fees, incurred by Company in complying with this clause vi.

ARTICLE VII. <u>Potential Conflicts and Compliance</u>

<u>With Mixed and Shared Funding Exemptive Order</u>

&nbsp;&nbsp;&nbsp;&nbsp;7.1. The Fund represents
 that the Board will monitor the Fund for the existence of any material irreconcilable conflict
 between the interests of the contract owners of all separate accounts and determine what
 action, if any, should be taken in response to such conflicts. A material irreconcilable
 conflict may arise for a variety of reasons, including: (a) an action by any state insurance
 regulatory authority; (b) a change in applicable federal or state insurance, tax, or
 securities laws or regulations, or a public ruling, private letter ruling, no-action or interpretative
 letter, or any similar action by insurance, tax, or securities regulatory authorities; (c) an
 administrative or judicial decision in any relevant proceeding; (d) the manner in which
 the investments of any Designated Portfolio are being managed; (e) a difference in voting
 instructions given by variable annuity contract and variable life insurance contract owners
 or by contract owners of different Participating Insurance Company; or (f) a decision
 by a Participating Insurance to disregard the voting instructions of contract owners. The
 Board shall promptly inform the Company in writing if it determines that a material irreconcilable
 conflict exists and the implications thereof.

&nbsp;&nbsp;&nbsp;&nbsp;7.2. Company will report any potential or
 existing conflicts of which it is aware to the Board. Company will assist the Board in carrying
 out its responsibilities under the Mixed and Shared Funding Exemptive Order, by providing
 the Board with all information reasonably necessary for the Board to consider any issues
 raised. This includes, but is not limited to, an obligation by each Company to inform the
 Board whenever Contract owner voting instructions are to be disregarded. Such responsibilities
 shall be carried out by Company with a view only to the interests of its Contract owners.

&nbsp;&nbsp;&nbsp;&nbsp;7.3. If
 it is determined by a majority of the Board, or a majority of its members who are not interested
 persons of the Fund, the Distributor, the adviser or any sub-adviser to any of the Designated
 Portfolios (the "Disinterested Members"), that a material irreconcilable conflict
 exists, and it is a Participating Insurance Company for which a material irreconcilable conflict
 is relevant, Company shall, together with other Participating Insurance Companies to the
 extent reasonably practicable (as determined by a majority of the Disinterested Members),
 takes steps necessary to remedy or eliminate the material irreconcilable conflict, up to
 and including: (1) withdrawing the assets allocable to some or all of the separate accounts
 from the Fund or any Designated Portfolio and reinvesting such assets in a different investment
 medium, including (but not limited to) another portfolio of the Fund, or submitting the question
 whether such segregation should be implemented to a vote of all affected contract owners
 and, as appropriate, segregating the assets of any appropriate group (<u>i.e.</u>, annuity
 contract owners, life insurance contract owners, or variable contract owners of one or more
 Participating Insurance Company) that votes in favor of such segregation, or offering to
 the affected contract owners the option of making such a change; and (2) establishing
 a new registered management investment company or managed separate account. The Company's
 responsibility to take remedial action shall be carried out by the Company with a view only
 to the interests of Contract owners.

&nbsp;&nbsp;&nbsp;&nbsp;7.4. If
 a material irreconcilable conflict arises because of a decision by the Company to disregard
 Contract owner voting instructions and that decision represents a minority position or would
 preclude a majority vote, the Company may be required, at the Fund's election, to withdraw
 each Account's investment in the Fund and terminate this Agreement; provided, however,
 that such withdrawal and termination shall be limited to the extent required by the foregoing
 material irreconcilable conflict as determined by a majority of the Disinterested Members.
 Any such withdrawal and termination must take place within six (6) months after the
 Fund gives written notice that this provision is being implemented, and until the end of
 that six month period the Fund and the Distributor shall continue to accept and implement
 orders by the Company for the purchase (and redemption) of shares of the Fund subject to
 the terms and conditions of this Agreement. No charge or penalty will be imposed as a result
 of such withdrawal. The responsibility to take such remedial action shall be carried out
 with a view only to the interests of the Contract owners.

&nbsp;&nbsp;&nbsp;&nbsp;7.5. If
 a material irreconcilable conflict arises because a particular state insurance regulator's
 decision applicable to the Company conflicts with the majority of other state regulators,
 then the Company will withdraw each Account's investment in the Fund and terminate
 this Agreement within six (6) months after the Board informs the Company in writing
 that it has determined that such decision has created an irreconcilable material conflict;
 provided, however, that such withdrawal and termination shall be limited to the extent required
 by the foregoing material irreconcilable conflict as determined by a majority of the Disinterested
 Members. Until the end of the foregoing six month period, the Fund and the Distributor shall
 continue to accept and implement orders by the Company for the purchase (and redemption)
 of shares of the Fund subject to the terms and conditions of this Agreement. The responsibility
 to take such action shall be carried out with a view only to the interests of the Contract
 owners.

&nbsp;&nbsp;&nbsp;&nbsp;7.6. For
 purposes of Sections 7.3 through 7.6 of this Agreement, a majority of the Disinterested Members
 shall determine whether any proposed action adequately remedies any material irreconcilable
 conflict, but in no event will the Fund, the Distributor or its affiliates, as relevant,
 be required to establish a new funding medium for the Contracts. The Company shall not be
 required by Section 7.3 to establish a new funding medium for the Contracts if an offer
 to do so has been declined by vote of a majority of Contract owners materially and adversely
 affected by the material irreconcilable conflict. In the event that the Board determines
 that any proposed action does not adequately remedy any material irreconcilable conflict,
 then the Company will withdraw each Account's investment in the Fund and terminate
 this Agreement within six (6) months after the Board informs the Company in writing
 of the foregoing determination; provided, however, that such withdrawal and termination shall
 be limited to the extent required by any such material irreconcilable conflict as determined
 by a majority of the Disinterested Members .

&nbsp;&nbsp;&nbsp;&nbsp;7.7. If and to the extent that Rule 6e-2
 under the 1940 Act and Rule 6e-3(T) under the 1940 Act are amended, or Rule 6e-3
 is adopted, to provide exemptive relief from any provision of the 1940 Act or the rules promulgated
 thereunder with respect to mixed or shared funding (as defined in the

Mixed and Shared Funding Exemptive Order) on terms and conditions materially different from those contained in the Mixed and Shared Funding Exemptive Order, then (a) the Fund and/or the Company, as appropriate, shall take such steps as may be necessary to comply with Rules 6e-2 and 6e-3(T), as amended, and Rule 6e-3, as adopted, to the extent such rules are applicable; and (b) Sections 3.4, 3.5, 3.6, 7.1, 7.2, 7.3, 7.4, and 7.5 of this Agreement shall continue in effect only to the extent that terms and conditions substantially identical to such Sections are contained in such Rule(s) as so amended or adopted.

&nbsp;&nbsp;&nbsp;&nbsp;7.8. Upon the reasonable request by the Fund,
 the Company will submit to the Fund such reports, material, or data as the Fund may reasonably
 request so that the Fund's Board may carry out its responsibilities imposed under the
 Mixed and Shared Exemptive Order.

ARTICLE VIII. <u>Indemnification</u>

&nbsp;&nbsp;&nbsp;&nbsp;8.1. <u>(a). Indemnification by the Company.</u> Company agrees to indemnify and hold harmless
 the Fund, the Distributor and the Fund's adviser and each of their respective officers, directors,
 members, managers, partners or trustees, employees and agents and each person, if any, who
 controls the Fund, Distributor or Fund's adviser within the meaning of Section 15 of
 the 1933 Act (collectively, the "Indemnified Parties" for purposes of this Section 8.1)
 against any and all losses, claims, expenses, damages and liabilities (including amounts
 paid in settlement with the written consent of the Company) or litigation (including reasonable
 legal and other expenses) (collectively, a "Loss") to which the Indemnified Parties
 may become subject under any statute or regulation, at common law or otherwise, insofar as
 such Loss is related to the sale or acquisition of the Fund's shares or the Contracts and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. arises out of or is
 based upon any untrue statements or alleged untrue statements of any material fact contained
 in any Contract materials as defined in Section 4.5 and 4.6 herein, or arise out of
 or are based upon the omission or the alleged omission to state therein a material fact required
 to be stated therein or necessary to make the statements therein not misleading, provided
 that this Agreement to indemnify shall not apply as to any Indemnified Party if such statement
 or omission or such alleged statement or omission was made in reliance upon and in conformity
 with information furnished in writing to the Company by or on behalf of the Fund, Distributor,
 or Fund's adviser for use in the Contract materials or otherwise for use in connection with
 the sale of the Contracts; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. arises out of or as
 a result of statements or representations (other than statements or representations contained
 in Fund materials not supplied by the Company or persons under its control) or wrongful conduct
 of the Company or persons under its control, with respect to the sale or distribution of
 the Contracts or Fund shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. arises out of any
 untrue statement or alleged untrue statement of a material fact contained in Fund Materials,
 or the omission or alleged omission to state therein a material fact required to be stated
 therein or necessary to make the statements therein not misleading, if such a statement or
 omission was made in reliance upon and conformity with information furnished in writing to
 the Fund by or on behalf of the Company; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. arises out of or results
 from any failure by the Company to perform the obligations, provide

the services, and furnish the materials required of it under the terms of this Agreement; or

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| | |
|:---|:---|
| v. | arises out of or results from any material breach of any representation and/or warranty made by Company in this Agreement or arises out of or results from any other material breach of this Agreement by the Company, without limitation Section 2.10 and 6.5 hereof, |
| as limited by and in accordance with the provisions of Sections 8.1(b) and 8.l(c) hereof. | as limited by and in accordance with the provisions of Sections 8.1(b) and 8.l(c) hereof. |

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| | |
|:---|:---|
| (b). | The Company shall not be liable under this indemnification provision with respect to any Loss to which an Indemnified Party would otherwise be subject by reason of such Indemnified Party's willful misfeasance, bad faith, or negligence in the performance of such Indemnified Party's duties or by reason of such Indemnified Party's reckless disregard of obligations or duties under this Agreement or to any of the Indemnified Parties. |

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| | |
|:---|:---|
| (c). | The Company shall not be liable under this indemnification provision with respect to any claim made against an Indemnified Party unless such Indemnified Party shall have notified the Company in writing within a reasonable time after the summons or other first legal process giving information of the nature of the claim shall have been served upon such Indemnified Party (or after such Indemnified Party shall have received notice of such service on any designated agent), but failure to notify the Company of any such claim within a reasonable time shall not relieve the Company from any liability which it may have to the Indemnified Party against whom such action is brought otherwise than on account of this indemnification provision, except to the extent that the Company has been prejudiced by such failure to give notice. In case any such action is brought against an Indemnified Party, the Company shall be entitled to participate, at its own expense, in the defense of such action, and unless the Indemnified Parties release the Company from any further obligation under this Section 8.1 with respect to such claim (s), the Company also shall be entitled to assume the defense thereof, with counsel satisfactory to the Party named in the action. The Company may not settle any such claim without the prior written consent of the Indemnified Party, which consent will not be unreasonably withheld, conditioned or delayed. After notice from the Company to such Party of the Company's election to assume the defense thereof, the Indemnified Party shall bear the fees and expenses of any additional counsel retained by it, and the Company will not be liable to such Party under this Agreement for any legal or other expenses subsequently incurred by such Party independently in connection with the defense thereof other than reasonable costs of investigation. |

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| | |
|:---|:---|
| (d). | Each Indemnified Party will promptly notify the Company of the commencement of any litigation or proceedings against them in connection with the Agreement, the issuance or sale of the Fund shares or the Contracts or the operation of the Fund. |

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&nbsp;&nbsp;&nbsp;&nbsp;8.2 (a). <u>Indemnification by the Fund.</u> The Fund agrees
 to indemnify and hold harmless the Company and each of their respective directors and officers,
 employees and each person, if any, who controls the Company within the meaning of Section 15
 of the 1933 Act (collectively, the "Indemnified Parties" for purposes of this Section 8.2)
 against any Loss to which the Indemnified Parties may be required to pay or become subject
 under any statute or regulation, at common law or otherwise, insofar as such Loss, is related
 to the operations of the Fund and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. arises as a result
 of any material failure by the Fund to perform the obligations, provide the services and
 furnish the materials required of it under the terms of this Agreement (including a failure,
 whether unintentional or in good faith or otherwise, to comply with the diversification and
 other qualification requirements specified in Article VI of this

Agreement); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. arises out of or results
 from any material breach of any representation and/or warranty made by the Fund in this Agreement
 or arises out of or result from any other material breach of this Agreement by the Fund;

as limited by and in accordance with the provisions of Sections 8.2(b) and 8.2(c) hereof. <br> (b). The Fund shall not be liable under this indemnification provision with respect to any Loss to which an Indemnified Party would otherwise be subject by reason of such Indemnified Party's willful misfeasance, bad faith, or negligence in the performance of such Indemnified Party's duties or by reason of such Indemnified Party's reckless disregard of obligations or duties under this Agreement or to any of the Indemnified Parties.<br>(c). The Fund shall not be liable under this indemnification provision with respect to any claim made against an Indemnified Party unless such Indemnified Party shall have notified the Fund in writing within a reasonable time after the summons or other first legal process giving information of the nature of the claim shall have been served upon such Indemnified Party (or after such Indemnified Party shall have received notice of such service on any designated agent), but failure to notify the Fund of any such claim within a reasonable time shall not relieve it from any liability which it may have to the Indemnified Party against whom such action is brought otherwise than on account of this indemnification provision, except to the extent that the Fund has been prejudiced by such failure to give notice. In case any such action is brought against an Indemnified Party, the Fund will be entitled to participate, at its own expense, in the defense thereof and unless the Indemnified Parties release the Fund from any further obligation under this Section 8.2 with respect to such claim(s), the Fund shall also be entitled to assume the defense thereof, with counsel satisfactory to the Party named in the action. The Fund may not settle any such claim without the prior written consent of the Indemnified Party, which consent will not be unreasonably withheld, conditioned or delayed. After notice from the Fund to such Party of the Fund's election to assume the defense thereof, the Indemnified Party shall bear the fees and expenses of any additional counsel retained by it, and the Fund will not be liable to such Party under this Agreement for any legal or other expenses subsequently incurred by such Party independently in connection with the defense thereof other than reasonable costs of investigation.<br>(d). Company agrees to notify the Fund promptly of the commencement of any litigation or proceeding against itself or any of its respective officers or directors in connection with the Agreement, including but not limited to the issuance or sale of the Contracts, the operation of each Account, or the sale or acquisition of shares of the Funds.<br>

&nbsp;&nbsp;&nbsp;&nbsp;8.3 (a). <u>Indemnification by the Distributor.</u> The Distributor agrees to indemnify and hold harmless the Company
 and each of their respective directors and officers, employees and each person, if any, who
 controls the Company within the meaning of Section 15 of the 1933 Act (collectively,
 the "Indemnified Parties" for purposes of this Section 8.3) against any Loss
 to which the Indemnified Parties may become subject under any statute or regulation, at common
 law or otherwise, insofar as such Loss is related to the sale or acquisition of the Fund's
 shares or the Contracts and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. arises out of or is based upon any untrue
 statement or alleged untrue statement of any material fact contained in Fund materials, or
 arise out of or are based upon the omission or the alleged omission to state therein a material
 fact required to be stated therein or necessary to make the statements therein not misleading, <u>provided</u> that this Agreement to indemnify shall not apply as to any Indemnified Party
 if such statement or omission or such

alleged statement or omission was made in reliance upon and in conformity with information furnished in writing to the Fund or Distributor by or on behalf of the Company for use in the Fund materials or otherwise for use in connection with the sale of the Contracts or Fund shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. arises out of or as a result of statements
 or representations (other than statements or representations contained in Fund materials
 not supplied by the Distributor or persons under its control) or wrongful conduct of the
 Distributor or persons under its control, with respect to the sale or distribution of the
 Contracts or Fund shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. arises out of any untrue statement
 or alleged untrue statement of a material fact contained in any Contract materials, or the
 omission or alleged omission to state therein a material fact required to be stated therein
 or necessary to make the statement or statements therein not misleading, if such statement
 or omission was made in reliance upon and in conformity with information furnished in writing
 to the Company by or on behalf of the Distributor; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. arises as a result of any failure by
 the Distributor to perform the obligations, provide the services and furnish the materials
 required of it under the terms of this Agreement; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. arises out of or result from any material
 breach of any representation and/or warranty made by the Distributor in this Agreement or
 arises out of or results from any other material breach of this Agreement by the Distributor;

as limited by and in accordance with the provisions of Sections 8.3(b) and 8.3(c) hereof. This indemnification is in addition to and apart from the responsibilities and obligations of the Distributor specified in Article VI hereof.

(b.) The Distributor shall not be liable under this indemnification provision with respect to any Loss to which an Indemnified Party would otherwise be subject by reason of such Indemnified Party's willful misfeasance, bad faith, or negligence in the performance or such Indemnified Party's duties or by reason of such Indemnified Party's reckless disregard of obligations or duties under this Agreement or to any of the Indemnified Parties.

(c). The Distributor shall not be liable under this indemnification provision with respect to any claim made against an Indemnified Party unless such Indemnified Party shall have notified the Distributor in writing within a reasonable time after the summons or other first legal process giving information of the nature of the claim shall have been served upon such Indemnified Party (or after such Indemnified Party shall have received notice of such service on any designated agent), but failure to notify the Distributor of any such claim within a reasonable time shall not relieve the Distributor from any liability which it may have to the Indemnified Party against whom such action is brought otherwise than on account of this indemnification provision, except to the extent that the Distributor has been prejudiced by such failure to give notice. In case any such action is brought against an Indemnified Party, the Distributor will be entitled to participate, at its own expense, in the defense thereof and unless the Indemnified Parties release the Distributor from any further obligation under this Section 8.3 with respect to such claim(s), the Distributor also shall be entitled to assume the defense thereof, with counsel satisfactory to the Party named in the action. The Distributor may not settle any such claim without the prior written consent of the Indemnified Party, which consent will not be unreasonably withheld, conditioned or delayed. After notice from the Distributor to such Party of the Distributor's election to assume the defense thereof, the Indemnified Party shall bear the fees and expenses of any additional

counsel retained by it, and the Distributor will not be liable to such Party under this Agreement for any legal or other expenses subsequently incurred by such Party independently in connection with the defense thereof other than reasonable costs of investigation.

(d). Company agrees to promptly notify the Distributor of the commencement of any litigation or proceedings against it or any of its officers or directors in connection with the issuance or sale of the Contracts or the operation of each Account.

ARTICLE IX. <u>Applicable Law</u>

&nbsp;&nbsp;&nbsp;&nbsp;9.1 This Agreement shall be construed, and
 the provisions hereof interpreted under and in accordance with the laws of the State of New
 York.

&nbsp;&nbsp;&nbsp;&nbsp;9.2 This Agreement shall be subject to the
 provisions of the 1933, 1934 and 1940 Acts, and the rules and regulations and rulings
 thereunder, including such exemptions from those statutes, rules and regulations as
 the SEC may grant (including, but not limited to, any Mixed and Shared Funding Exemptive
 Order) and the terms hereof shall be interpreted and construed in accordance therewith.

ARTICLE X. <u>Termination</u>

&nbsp;&nbsp;&nbsp;&nbsp;10.1. This Agreement shall
 terminate:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. at the option of any
 Party, with or without cause, with respect to some or all Designated Portfolios, upon three
 (3) months' advance written notice delivered to the other Parties; provided, however,
 that such notice shall not be given earlier than six (6) months following the date of
 this Agreement; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. at the option of the
 Company by written notice to the other Parties with respect to any Designated Portfolio based
 upon the Company's determination that shares of such Designated Portfolio are not reasonably
 available to meet the requirements of the Contracts; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. at the option of
 the Company by written notice to the other Parties in the event any of the Designated Portfolio's
 shares are not registered, issued or sold in accordance with applicable law or such law precludes
 the use of such shares as the underlying investment media of the Contracts issued or to be
 issued by the Company; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. at the option of the
 Fund or Distributor upon written notice to the other Parties with respect to any Designated
 Portfolio in the event that formal administrative proceedings are instituted against Company
 by FINRA, the SEC, the Insurance Commissioner or like official of any state or any other
 regulatory body regarding such Company's duties under this Agreement, or related to the sale
 of Contracts or the operations of any Account in connection with this Agreement, or the purchase
 of the Fund shares, if, in each case, the Fund or Distributor, as the case may be, reasonably
 determines in its sole judgment exercised in good faith, that any such administrative proceedings
 will have a material adverse effect upon the ability of the Company to perform its obligations
 under this Agreement; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. at the option of Company
 upon written notice to the other Parties in the event that formal administrative proceedings
 are instituted against the Fund or the Distributor by FINRA, the SEC, or any state securities
 or insurance department or any other regulatory body, if the Company reasonably determines
 in its sole judgment exercised in good faith, that any such administrative proceedings will
 have a material adverse effect upon the ability of the Fund or the Distributor to perform
 their respective obligations under this Agreement; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi. at the option of Company
 by written notice to the other Parties with respect to any Designated Portfolio in the event
 that such Designated Portfolio fails to meet the requirements and comply with the representations
 and warranties specified in Article VI hereof; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vii. at the option of
 Company by written notice to the other Parties with respect to any Designated Portfolio in
 the event that such Designated Portfolio ceases to qualify as a regulated investment company
 under Subchapter M of the Code or under any successor or similar provision; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;viii. at the option of
 the Fund or the Distributor, if (i) the Fund or Distributor, respectively, shall determine,
 in its sole judgment reasonably exercised in good faith, that the Company has suffered a
 material adverse change in its business or financial condition, (ii) the Fund or Distributor
 notifies the Company of that determination and its intent to terminate this Agreement, and
 (iii) after considering the actions taken by the Company and any other changes in circumstances
 since the giving of such a notice, the determination of the Fund or Distributor shall continue
 to apply on the sixtieth (60) day following the giving of that notice, which sixtieth day
 shall be the effective date of termination;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ix. or at the option of
 Company, if (i) the Company, shall determine, in its sole judgment reasonably exercised
 in good faith, that the Fund or Distributor has suffered a material adverse change in its
 business or financial condition, (ii) the Company notifies the Fund or Distributor,
 as appropriate, of that determination and its intent to terminate this Agreement, and (iii) after
 considering the actions taken by the Fund or Distributor and any other changes in circumstances
 since the giving of such a notice, the determination of the Company shall continue to apply
 on the sixtieth (60) day following the giving of that notice, which sixtieth day shall be
 the effective date of termination; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;x. termination by the
 Fund or Distributor by written notice to the Company in the event that the Contracts fail
 to meet the qualifications specified in Section 2.10 hereof; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;xi. at the option of any
 non-defaulting Party hereto in the event of a material breach of this Agreement by any Party
 hereto (the "defaulting Party") other than as described in 10.1(i)-(x) provided,
 that the non-defaulting Party gives written notice thereof to the defaulting Party, with
 copies of such notice to all other non-defaulting Parties, and if such breach shall not have
 been remedied within sixty (60) days after such written notice is given, then the non-defaulting
 Party giving such written notice may terminate this Agreement by giving sixty (60) days written
 notice of termination to the defaulting Party.

10.2. <u>Notice Requirement.</u> 

Except as provided in 10.l(a) and (k) above, no termination of this Agreement shall be effective unless and until the Party terminating this Agreement gives at least sixty (60) days' prior written notice to all other Parties of its intent to terminate, which notice shall set forth the basis for the

termination.

10.3. <u>Effect of Termination</u>.

Notwithstanding any termination of this Agreement, other than as a result of a failure by either the Fund or Company to meet Section 817(h) of the Code diversification requirements, the Fund and the Distributor shall, at the option of the Company, continue, to make available additional shares of the Designated Portfolio(s) pursuant to the terms and conditions of this Agreement, for all Contracts in effect on the effective date of termination of this Agreement (hereinafter referred to as "Existing Contracts") unless such further sale of Designated Portfolio shares is proscribed by law, regulation, or applicable regulatory authority, or unless the Board determines that the sale of Designated Portfolio shares to Existing Contract owners is not in the best interests of the Designated Portfolios or that liquidation of the Designated Portfolio following termination of this Agreement is in the best interests of the Designated Portfolio. Specifically, without limitation, the owners of the Existing Contracts shall be permitted to reallocate investments among the Designated Portfolio(s), redeem investments in the Designated Portfolio(s) and/or invest in the Designated Portfolio(s) upon the making of additional purchase payments under the Existing Contracts. The Parties agree that this Section 10.3 shall not apply to any terminations under Article VII and the effect of such Article VII terminations shall be governed by Article VII of this Agreement.

10.4. <u>Surviving Provisions.</u> 

Notwithstanding any termination of this Agreement, the following provisions shall survive: Article V, Article VIII and Section 12.1 of Article XII. In addition, with respect to Existing Contracts assets under which continue to be invested in the Designated Portfolios, all provisions of this Agreement shall also survive and not be affected by any termination of this Agreement to the extent such assets remain invested in the Designated Portfolios.

ARTICLE XI. <u>Notices</u>

Any notice shall be sufficiently given when sent by registered or certified mail, or overnight delivery service, by the notifying Party to each other Party entitled to notice at the addresses set forth below or at such other address as a Party may from time to time specify in writing to the other Parties.

If to the Fund:

First Trust Variable Insurance Trust

120 E. Liberty Drive

Wheaton, IL 60187

Attention: Scott Jardine, Secretary

If to the Distributor:

First Trust Portfolios L.P.

120 E. Liberty Drive

Wheaton, IL 60187

Attention: Scott Jardine, General Counsel

If to the Company:

Protective Life Insurance Company

2801 Highway 280 South

Birmingham, AL 35223

Attn: SVP Chief Product Officer – Retirement Division

With a copy to:

Counsel – Variable Products

Protective Life Corporation

2801 Highway 280 South

Birmingham, AL 35223

ARTICLE XII. Miscellaneous

12.1. &nbsp;&nbsp;&nbsp;&nbsp;(a) Each Party agrees that all information
 supplied by one Party and its affiliates and agents (collectively, the "Disclosing Party")
 to another ("Receiving Party") including, without limitation, any unpublished information
 concerning research activities and plans, customers, marketing or sales plans, sales forecasts
 or results of marketing efforts, pricing or pricing strategies, costs, operational techniques,
 strategic plans, portfolio holdings, and unpublished financial information, including information
 concerning revenues, profits and profit margins will be deemed confidential and proprietary
 to the Disclosing Party, regardless of whether such information was disclosed intentionally
 or unintentionally or marked as "confidential" or "proprietary" ("Confidential
 Information"). In addition, the Company will not use any Confidential Information concerning
 each Fund's portfolio holdings, including, without limitation, the names of the portfolio
 holdings and the values thereof, for purposes of making any decision about whether to purchase
 or redeem shares of each Fund or to execute any other securities transaction. The foregoing
 definition shall also include any Confidential Information provided by any Party's vendors.

&nbsp;&nbsp;&nbsp;&nbsp;(b) Confidential Information will not include
 any information or material, or any element thereof, whether or not such information or material
 is Confidential Information for the purposes of this Agreement, to the extent any such information
 or material, or any element thereof:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. has previously become
 or is generally known, unless it has become generally known through a breach of this Agreement
 or a similar confidentiality or non-disclosure agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. was already rightfully
 known to the Receiving Party prior to being disclosed by or obtained from the Disclosing
 Party as evidenced by written records kept in the ordinary course of business of or by proof
 of actual use by the Receiving Party;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. has been or is hereafter
 rightfully received by the Receiving Party from a third person (other than the Disclosing
 Party) without restriction or disclosure and without breach of a duty of confidentiality
 to the Disclosing Party;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. has been independently
 developed by the Receiving Party without access to Confidential Information of the Disclosing
 Party; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. must be disclosed to
 third party vendors, to the extent reasonably necessary for the Receiving Party to perform
 its duties and obligations assigned under the Agreement. In the event such information is
 disclosed to a third-party vendor, the Receiving Party will require such third

party vendor to protect Confidential Information to the same extent the Receiving Party is required to protect such Confidential Information under this Agreement.

It will be presumed that any Confidential Information in a Receiving Party's possession is not within exceptions (ii), (iii) or (iv) above, and the burden will be upon the Receiving Party to prove otherwise by records and documentation.

(c) Each Party recognizes the importance of each
 other Party's Confidential Information. ln particular, each Party recognizes and agrees that
 the Confidential Information of another Party is critical to its business and that no Party
 would enter into this Agreement without assurance that such information and the value thereof
 will be protected as provided in this Section 12.1 and elsewhere in this Agreement.
 Accordingly, each Party agrees as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. The Receiving Party will
 hold any and all Confidential Information it obtains in strictest confidence and will use
 and permit use of Confidential Information solely for the purposes of this Agreement. Without
 limiting the foregoing, the Receiving Party shall use at least the same degree of care, but
 no less than reasonable care, to avoid disclosure or use of this Confidential Information
 as the Receiving Party employs with respect to its own Confidential Information of a like
 importance;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. The Receiving Party
 may disclose or provide access to its responsible employees who have a need to know and may
 make copies of Confidential Information only to the extent reasonably necessary for the Receiving
 Party to carry out its obligations hereunder;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. The Receiving Party
 currently has, and in the future will maintain in effort and enforce, rules and policies
 to protect against access to or use or disclosure of Confidential Information other than
 in accordance with this Agreement, to ensure that such employees and agents protect the confidentiality
 of Confidential Information. The Receiving Party expressly will instruct its employees and
 agents not to disclose Confidential Information to third parties, including without limitation
 customers, subcontractors or consultants, without the Disclosing Party's prior written consent;
 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. The Receiving Party
 will notify the Disclosing Party as soon as reasonably practicable of any unauthorized disclosure
 or use, and will cooperate with the Disclosing Party to protect all proprietary rights in
 and ownership of its Confidential Information.

12.2. The captions in this Agreement are included
 for convenience of reference only and in no way define or delineate any of the provisions
 hereof or otherwise affect their construction or effect.

12.3. This Agreement may be executed simultaneously
 in two or more counterparts, each of which taken together shall constitute one and the same
 instrument.

12.4. If any provision of this Agreement shall
 be held or made invalid by a court decision, statute, rule or otherwise, the remainder
 of the Agreement shall not be affected thereby.

12.5. Each Party hereto shall cooperate with each
 other Party and all appropriate governmental authorities (including without limitation the
 SEC, FINRA and state insurance regulators) and shall permit such authorities reasonable access
 to its books and records in connection with any investigation or inquiry relating to this
 Agreement or the transactions contemplated hereby.

12.6. The rights, remedies and obligations contained
 in this Agreement are cumulative and are in addition to any and all rights, remedies and
 obligations, at law or in equity, which the Parties hereto are entitled to under state and
 federal laws.

12.7. This Agreement or any of the rights and
 obligations hereunder may not be assigned by any Party without the prior written consent
 of all Parties hereto.

12.8. (a). It is expressly acknowledged and agreed
 that the obligations of the Fund hereunder shall not be binding upon any of the shareholders,
 Trustees, officers, employees or agents of the Fund personally, but shall bind only the trust
 property of the Fund or property of a Portfolio as provided in the Fund's Declaration of
 Trust. The execution and delivery of this Agreement have been authorized by the Trustees
 of the Fund and signed by an officer of the Fund, acting as such, and neither such authorization
 by such Trustees nor such execution and delivery by such officer shall be deemed to have
 been made by any of them individually or to impose any liability on any of them personally,
 but shall bind only the trust properly of the Fund or property of a Portfolio as provided
 in the Fund' s Declaration of Trust.

(b). The Fund and the Distributor agree that the obligations assumed by the Company pursuant to this Agreement shall be limited in any case to Company and its assets, and neither the Fund nor Distributor shall seek satisfaction of any such obligation from the shareholders of either Company, the directors, officers, employees, or agents of either Company.

12.10 Schedules A through C
 hereto, as the same may be amended from time to time by mutual written agreement of the Parties,
 are attached hereto and incorporated herein by reference.

12.11 If requested by the Fund,
 Company shall furnish, or shall cause to be furnished, to the Fund or its designee copies
 of Company's annual financial statements, as filed with the SEC, applicable registration
 statements (without exhibits) of the Company filed with the SEC, as soon as practical after
 the filing thereof.

ARTICLE XIII. <u>Anti-Money Laundering</u>

13.1. Each Company represents
 and warrants that it is in compliance and will continue to be in compliance with all applicable
 anti-money laundering laws and regulations; including the relevant provisions of the USA
 PATRIOT Act (Pub. L. No. 107-56 (2001)) ("the Patriot Act") and the regulations
 issued thereunder.

13.2. Each
 Company hereby certifies that it has established and maintains an anti-money laundering program
 that includes written policies, procedures and internal controls reasonably designed to identify
 its Contract owners and has undertaken appropriate due diligence efforts to "know its
 customers" in accordance with all applicable anti-money laundering regulations in its
 jurisdiction including, where applicable, the Patriot Act. The Company further confirms that
 it will monitor for suspicious activity in accordance with the requirements of the Patriot
 Act. In addition, the Company represents and warrants that it has adopted and implemented
 policies and procedures reasonably designed to achieve compliance with the applicable requirements
 administered by the Office of Foreign Assets Control of the U.S. Department of the Treasury . Company agrees to provide the Distributor with such information as it may reasonably
 request, including but not limited to the filling out of questionnaires, attestations and
 other documents, to enable the Distributor to fulfill its obligations under applicable law,
 and, upon its request, to file a notice pursuant to Section 314 of the Patriot Act and
 the implementing regulations related thereto to permit the voluntary sharing of information
 between the parties hereto. Upon filing such a notice,

Company agrees to forward a copy to the Distributor, and further agrees to comply with all requirements under the Patriot Act and implementing regulations concerning the use, disclosure, and security of any information that is shared.

ARTICLE XIV. <u>Shareholder Information (Rule22c-2)</u>

14.1 Pursuant to Rule 22c-2
 under the 1940 Act, each Company agrees to provide to the Fund, upon written request, the
 taxpayer identification number ("TIN"), the Individual /International Taxpayer
 Identification Number ("ITIN"), or other government-issued identifier ("GII")
 and the Contract Owner number or participant account number, if known, of any or all Contract
 Owner(s) of the account, and the amount, date and transaction type (purchase, redemption,
 transfer, or exchange) of every purchase, redemption, transfer, or exchange of shares held
 through an account maintained by Company during the period covered by the request. Unless
 otherwise specifically requested by the Fund, the Company shall only be required to provide
 information relating to Contract Owner Initiated Transfer Purchases or Contract Owner Initiated
 Transfer Redemptions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Period Covered by Request.
 Requests must set forth a specific period, not to exceed 90 days from the date of the request,
 for which transaction information *is* sought. The Fund may request transaction information
 older than 90 days from the date of the request as it deems necessary to investigate compliance
 with policies established or utilized by the Fund for the purpose of eliminating or reducing
 any dilution of the value of the outstanding shares issued by a Portfolio. If requested by
 the Fund, Company will provide the information specified in this Section 14.1 for each
 trading day.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Form and Timing
 of Response. Company agrees to provide, promptly upon request of the Fund, the requested
 information specified in this Section 14.1. Company agrees to use commercially reasonable
 efforts to determine promptly whether any specific person about whom it has received the
 identification and transaction information specified in this section is itself a "financial
 intermediary," as that term is defined in Rule 22c-2 under the 1940 Act (an "Indirect
 Intermediary") and, upon request of the Fund, promptly either (i) provide (or arrange
 to have provided) the information set forth in this section for those Contract Owners who
 hold an account with an Indirect Intermediary or (ii) restrict or prohibit the Indirect
 Intermediary from purchasing shares in nominee name on behalf of other persons. Company additionally
 agrees to inform the Fund whether it plans to perform (i) or (ii) above. Responses
 required by this paragraph must be communicated in writing and in a format mutually agreed
 upon by the parties. To the extent practicable, the format for any Contract Owner and transaction
 information provided to the Fund should be consistent with the NSCC Standardized Data Reporting
 format.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Limitations on Use
 of Information. The Fund agrees not to use the information received under this section for
 marketing or any other similar purpose without the prior written consent of the Company;
 provided, however, that this provision shall not limit the use of publicly available information,
 information already in the possession of the Fund or their affiliates at the time the information
 is received or information which comes into the possession of the Distributor, the Fund or
 their affiliates from a third party.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. Agreement to Restrict
 Trading. Each Company agrees to execute written instructions from

the Fund to restrict or prohibit further purchases or exchanges of Portfolio shares by a Contract Owner that has been identified by the Fund as having engaged in transactions in Portfolio shares (directly or indirectly through Company's account) that violate policies established or utilized by the Fund for the purpose of eliminating or reducing any dilution of the value of the outstanding shares issued by a Portfolio. Unless otherwise directed by the Fund, any such restrictions or prohibitions shall only apply to Contract Owner Initiated Transfer Purchases or Contract Owner Initiated Transfer Redemptions that are affected directly or indirectly through the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. Form of Instructions.
 Instructions must include the TIN, ITIN or GII and the specific individual Contract
 Owner number or participant account number associated with the Contract Owner, if known,
 and the specific restriction(s) to be executed. If the TIN, ITIN, GII or the specific
 individual Contract Owner number or participant account number associated with the Contract
 Owner is not known, the instructions must include an equivalent identifying number of the
 Contract Owner(s) or account(s) or other agreed upon information to which the instruction
 relates.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi. Timing of Response.
 Company agrees to execute instructions from the Fund as soon as reasonably practicable, but
 not later than five (5) Business Days after receipt of the instructions by the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vii. Confirmation by the
 Company. Each Company must provide written confirmation to the Fund that the Fund's instructions
 to restrict or prohibit trading have been executed. Company agrees to provide confirmation
 as soon as reasonably practicable, but not later than ten (10) Business Days after the
 instructions have been executed.

Definitions. For purposes of this Section 14.1, the following terms shall have the following meanings, unless a different meaning is clearly required by the context:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. The term "Contract
 Owner" means the holder of interests in a Contract or a participant in an employee benefit
 plan with a beneficial interest in a Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. The term "Contract
 Owner Initiated Transfer Purchase" means a transaction that is initiated or directed
 by a Contract owner that results in a transfer of assets within a Contract to a Portfolio,
 but does not include transactions that are executed: (i) automatically pursuant to a
 contractual or systematic program or enrollment such as a transfer of assets within a Contract
 to a Portfolio as a result of "dollar cost averaging" programs, insurance company
 approved asset allocation programs, or automatic rebalancing programs; (ii) pursuant
 to a Contract death benefit; (iii) as a result of a one-time step-up in Contract value
 pursuant to a Contract death benefit; (iv) as a result of an allocation of assets to
 a Portfolio through a Contract as a result of payments such as loan repayments, scheduled
 contributions, retirement plan salary reduction contributions, or planned premium payments
 to the Contract; or (v) pre-arranged transfers at the conclusion of a required "free
 look" period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. The term "Contract
 Owner Initiated Transfer Redemption" means a transaction that

is initiated or directed by a Contract Owner that results in a transfer of assets within a Contract out of a Portfolio, but does not include transactions that are executed: (i) automatically pursuant to a contractual or systematic program or enrollments such as transfers of assets within a Contract out of a Portfolio as a result of annuity payouts, loans, systematic withdrawal programs, insurance company approved asset allocation programs and automatic rebalancing programs; (ii) as a result of any deduction of charges or fees under a Contract; (iii) within a Contract out of a Portfolio as a result of scheduled withdrawals or surrenders from a Contract; or (iv) as a result of payment of a death benefit from a Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. The term "Portfolios"
 shall mean the constituent series of the Fund, but for purposes of this Section 14.1
 shall not include Portfolios excepted from the requirements of paragraph (a) of Rule 22c-2
 by paragraph (b) of Rule 22c-2.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. The term "written"
 includes electronic writings.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi. In addition, for purposes
 of this Section 14.1, the term "purchase" does not include the automatic reinvestment
 of dividends or distributions.

IN WITNESS WHEREOF, each of the Parties hereto has caused this Agreement to be executed in its name and on its behalf by its duly authorized representative as of the date specified below.

---

| | |
|:---|:---|
| PROTECTIVE LIFE INSURANCE COMPANY | PROTECTIVE LIFE INSURANCE COMPANY |
| By: | /s/ Steve Cramer |
| Name: | Steve Cramer |
| Title: | Chief Product Officer – Retirement Division |
| FIRST TRUST VARIABLE INSURANCE TRUST | FIRST TRUST VARIABLE INSURANCE TRUST |
| By: | /s/ James M. Dykas |
| Name: | James M. Dykas |
| Title: | &nbsp;&nbsp;&nbsp;&nbsp;President and CEO |
| FIRST TRUST PORTFOLIOS, L.P. | FIRST TRUST PORTFOLIOS, L.P. |
| By: | /s/ James M. Dykas |
| Name: | James M. Dykas |
| Title: | Chief Financial Officer |

---

<u>SCHEDULE A</u>

<u>Separate Accounts</u>

All Protective Life Insurance Company Separate Accounts – All Contracts

<u>SCHEDULE B</u>

<u>Designated Portfolios</u>

All portfolios or series of shares of the First Trust Variable Insurance Trust that are available and open to new investors on or after the effective date of this Agreement.

SCHEDULE C

<u>EXPENSES</u>

The fund and/or the Distributor and/or Fund's adviser, and the Company will coordinate the functions and pay the costs of completing these functions based upon an allocation of costs in the tables below.

---

| | | | |
|:---|:---|:---|:---|
| **Item** | **Function** | **Party Responsible for<br> Coordination** | **Party Responsible<br> for<br> Expense**<br>|
| Mutual Fund Prospectus and, if applicable, Summary Prospectus | Fund, Distributor or Fund's adviser shall supply the Company with such numbers of the Designated Portfolio(s) prospectus(es) as the Company may reasonably request and/or provide the Company with a print-ready PDF of the Designated Portfolio(s) prospectus(es) for printing and expense reimbursement | Fund and/or Company | Fund, Distributor or Fund's adviser, as applicable, will pay for printing and delivering (including postage) copies to existing Contract owners who allocate contract value to any Designated Portfolio. |
| Product Prospectus | Printing, Filing and Distribution | Company | Company will pay printing and delivery. |
| Mutual Fund Prospectus and, if applicable, Summary Prospectus Update & Distribution (Supplements) | Fund, Distributor or Fund's adviser shall supply the Company with such numbers of the Designated Portfolio(s) prospectus supplements as the Company may reasonably request and/or provide the Company with a print-ready PDF of the Designated Portfolio(s) prospectus supplements for printing and expense reimbursement | Fund and/or Company | Fund, Distributor or Fund's adviser, as applicable, will pay for printing and delivering (including postage) to existing Contract owners who allocate contract value to any Designated Portfolio. |

---

---

| | | | |
|:---|:---|:---|:---|
| **Item** | **Function**<br>| **Party Responsible**<br> **for Coordination** | **Party**<br> **Responsible for**<br> **Expense** |
| Product Prospectus Update & Distribution<br> (Supplements) | Printing, Filing and Distribution of Product Prospectus Supplements that are the result of actions of the Fund, Distributor, or Adviser | Company | Fund or Distributor |
| Mutual Fund SAI | Printing | Fund or Distributor | Fund or Distributor |
|  | Distribution | Company | Fund or Distributor |
| Product SAI | Printing & Distribution | Company | Company |
| Proxy Material for Mutual Fund: | Printing | Fund or Distributor or a proxy solicitation firm chosen by the Fund | Fund or Distributor |
|  | Distribution (inc1uding labor and postage) | Company or a proxy solicitation firm chosen by the Fund | Fund or Distributor |
| Mutual Fund Annual & Semi-Annual Report | Fund, Distributor or Fund's adviser shall supply the Company with such numbers as the Company may reasonably request and/or provide the Company with a print<br> - ready PDF for printing and expense reimbursement | Company | Fund, Distributor or Fund's adviser, as applicable, will pay for printing and delivering (including postage) copies to existing Contract owners who allocate contract value to any Designated<br> Portfolio. |
| Other communication to Prospective clients | If Required by the Fund or Distributor | Company | Fund or Distributor |
|  | If Required by the Company | Company | Company |
| Other communication to existing Contract owners | Distribution (including labor and printing) if required by the Fund or Distributor | Company | Fund or Distributor |

---

---

| | | | |
|:---|:---|:---|:---|
| **Item** | **Function** | **Party Responsible**<br> **for Coordination** | **Party**<br> **Responsible for**<br> **Expense** |
|  | Distribution (including labor and printing) if required by the Company | Company | Company |
| Operations of the Fund | All operations and related expenses, including the cost of registration and qualification of shares, taxes on the issuance or transfer of shares, cost of management of the business affairs of the Fund, and expenses paid or assumed by the Fund pursuant to any Rule 12b-1 plan | Fund or Distributor | Fund or Fund's adviser |
| Operations of each Account | Federal registration of units of separate account (24f-2 fees) | Company | Company |

---

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

**Exhibit (l)(1)**

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated March 28, 2025, with respect to the statutory financial statements of Protective Life Insurance Company, incorporated herein by reference, and to the reference to our firm under the heading "Experts" in the Statement of Additional Information, also incorporated by reference.

/s/ KPMG LLP

Birmingham, Alabama

August 8, 2025

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated April 11, 2025, with respect to the financial statements of the subaccounts that comprise PLICO Variable Annuity Account S, incorporated herein by reference, and to the reference to our firm under the heading "Experts" in the Statement of Additional Information, also incorporated by reference.

/s/ KPMG LLP

Birmingham, Alabama

August 8, 2025