# EDGAR Filing Document

**Accession Number:** 0000009713
**File Stem:** 0000009713-25-000141
**Filing Date:** 2025-10
**Character Count:** 188369
**Document Hash:** ba77fff849fe6571b291800811892056
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000009713-25-000141.hdr.sgml**: 20251014

**ACCESSION NUMBER**: 0000009713-25-000141

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20251014

**DATE AS OF CHANGE**: 20251014

**EFFECTIVENESS DATE**: 20251014

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Principal Life Insurance Co Separate Account B
- **CENTRAL INDEX KEY:** 0000009713

**ORGANIZATION NAME:**
- **EIN:** 420127290
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-02091
- **FILM NUMBER:** 251392034

**BUSINESS ADDRESS:**
- **STREET 1:** THE PRINCIPAL FINANCIAL GROUP
- **STREET 2:** 711 HIGH STREET
- **CITY:** DES MOINES
- **STATE:** IA
- **ZIP:** 50392
- **BUSINESS PHONE:** 515-247-5461

**MAIL ADDRESS:**
- **STREET 1:** THE PRINCIPAL FINANCIAL GROUP
- **STREET 2:** 711 HIGH STREET
- **CITY:** DES MOINES
- **STATE:** IA
- **ZIP:** 50392

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRINCIPAL LIFE INSURANCE CO SEPARATE ACCOUNT B
- **DATE OF NAME CHANGE:** 20011016

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRINCIPAL MUTUAL LIFE INSURANCE COMPANY SEPARATE ACCOUNT B
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BANKERS LIFE CO SEPARATE ACCOUNT B
- **DATE OF NAME CHANGE:** 19870317
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Principal Life Insurance Co Separate Account B
- **CENTRAL INDEX KEY:** 0000009713

**ORGANIZATION NAME:**
- **EIN:** 420127290
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-197214
- **FILM NUMBER:** 251392033

**BUSINESS ADDRESS:**
- **STREET 1:** THE PRINCIPAL FINANCIAL GROUP
- **STREET 2:** 711 HIGH STREET
- **CITY:** DES MOINES
- **STATE:** IA
- **ZIP:** 50392
- **BUSINESS PHONE:** 515-247-5461

**MAIL ADDRESS:**
- **STREET 1:** THE PRINCIPAL FINANCIAL GROUP
- **STREET 2:** 711 HIGH STREET
- **CITY:** DES MOINES
- **STATE:** IA
- **ZIP:** 50392

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRINCIPAL LIFE INSURANCE CO SEPARATE ACCOUNT B
- **DATE OF NAME CHANGE:** 20011016

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRINCIPAL MUTUAL LIFE INSURANCE COMPANY SEPARATE ACCOUNT B
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BANKERS LIFE CO SEPARATE ACCOUNT B
- **DATE OF NAME CHANGE:** 19870317

## Series and Classes Contracts Data

### PRINCIPAL LIFE INSURANCE CO SEPARATE ACCOUNT B (Series ID: S000001542)

| Class ID   | Class Name                              | Ticker Symbol   |
|:---|:---|:---|
| C000145948 | Principal Pivot Series Variable Annuity |  |

As filed with the Securities and Exchange Commission on October 14, 2025

Registration No. 333-197214

811-02091

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM N-4**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

Pre-Effective Amendment No. __

Post-Effective Amendment No. 17 ☒

(Check appropriate box or boxes.)

**REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940**

Amendment No. 337

(Check appropriate box or boxes)

**Principal Life Insurance Company Separate Account B**

(Exact Name of Registrant)

**Principal Life Insurance Company**

(Name of Depositor)

**The Principal Financial Group, 711 High Street, Des Moines, Iowa 50392**

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

**(515) 247-6785**

(Depositor's Telephone Number, including Area Code)

**Kate F. Stecklein**

**The Principal Financial Group, 711 High Street, Des Moines, Iowa 50392**

(Name and Address of Agent for Service)

**Copies To:**

**Ronald Coenen Jr.<br>Eversheds Sutherland (US) LLP<br>700 Sixth Street, NW, Suite 700<br>Washington, DC 20001-3980**

Approximate Date of Proposed Public Offering: Continuously on and after the effective date of this Registration Statement.

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

☒ immediately upon filing pursuant to paragraph (b)

☐ on (date) pursuant to paragraph (b)

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

☐ on (date) 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.

------

**Explanatory Note:** This Post-Effective Amendment No. 17 to the Registration Statement on Form N-4 for Principal<sup>®</sup> Pivot Series Variable Annuity, an individual, flexible premium, deferred variable annuity (File No. 333-197214) (the "Registration Statement") is being filed pursuant to Rule 485(b) under the Securities Act of 1933 for the sole purpose of correcting a filing transmission error. Part A of the Registration Statement is hereby incorporated by reference to the <u>[prospectus, dated May 1, 2025, filed in Post-Effective Amendment No. 16 to the Registration Statement on April 30, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/9713/000000971325000074/ck0000009713-20250430.htm)</u>, as well as the <u>[prospectus supplement dated July 11, 2025, filed on July 11, 2025](https://www.sec.gov/Archives/edgar/data/9713/000110465925067325/tm2520534d2_497vpu.htm)</u>. Parts B and C of the Registration Statement are included herein.

**PART B**

**PRINCIPAL LIFE INSURANCE COMPANY**

**(the "Depositor")**

**PRINCIPAL LIFE INSURANCE COMPANY SEPARATE ACCOUNT B**

**(the "Registrant")**

**Principal**<sup>®</sup> **Pivot Series Variable Annuity**

**Statement of Additional Information**

**dated May 1, 2025**

This Statement of Additional Information provides information about the Principal<sup>®</sup> Pivot Series Variable Annuity (the "Contract") in addition to the information that is contained in the Contract's Prospectus dated May 1, 2025.

This Statement of Additional Information is not a prospectus. It should be read in conjunction with the Prospectus, a copy of which can be obtained free of charge by writing or calling:

Principal<sup>®</sup> Pivot Series Variable Annuity

The Principal Financial Group

P.O. Box 9382

Des Moines, Iowa 50306-9382

Telephone: 1-800-852-4450

------

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
| | **Page** |
| GENERAL INFORMATION AND HISTORY | <u>[3](#id0835f7f5d874d70a7e3a30cbd20bcf0_7)</u> |
| INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM | <u>[3](#id0835f7f5d874d70a7e3a30cbd20bcf0_10)</u> |
| PRINCIPAL UNDERWRITER | <u>[3](#id0835f7f5d874d70a7e3a30cbd20bcf0_13)</u> |
| CALCULATION OF PERFORMANCE DATA | <u>[3](#id0835f7f5d874d70a7e3a30cbd20bcf0_16)</u> |
| TAXATION UNDER CERTAIN RETIREMENT PLANS | <u>[21](#id0835f7f5d874d70a7e3a30cbd20bcf0_19)</u> |
| FLEXIBLE PENSION BUILDER DISCLOSURE | <u>[24](#id0835f7f5d874d70a7e3a30cbd20bcf0_22)</u> |
| FINANCIAL STATEMENTS | <u>[25](#id0835f7f5d874d70a7e3a30cbd20bcf0_25)</u> |

---

------

**GENERAL INFORMATION AND HISTORY**

Principal Life Insurance Company (the "Company") is the issuer of the Principal<sup>®</sup> Pivot Series Variable Annuity (the "Contract") and serves as custodian of its assets. The Company is a stock life insurance company with authority to transact life and annuity business in all states of the United States and the District of Columbia. The Company's home office is located at: Principal Financial Group, Des Moines, Iowa 50392. The Company is a wholly owned subsidiary of Principal Financial Services, Inc., which in turn, is a wholly owned direct subsidiary of Principal Financial Group, Inc., a publicly-traded company.

On June 24, 1879, the Company was incorporated under Iowa law as a mutual assessment life insurance company named Bankers Life Association. The Company became a legal reserve life insurance company and changed its name to Bankers Life Company in 1911. In 1986, the Company changed its name to Principal Mutual Life Insurance Company. In 1998, the Company became Principal Life Insurance Company, a subsidiary stock life insurance company of Principal Mutual Holding Company, as part of a reorganization into a mutual insurance holding company structure. In 2001, Principal Mutual Holding Company converted to a stock company through a process called demutualization, resulting in the current organizational structure.

**INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

Ernst & Young LLP, serves as the independent registered public accounting firm for Principal Life Insurance Company and Principal Life Insurance Company Separate Account B. The audited financial statements incorporated in this Statement of Additional Information have been included in reliance upon the report of Ernst & Young LLP, given its authority as an expert in accounting and auditing. The principal business address of Ernst & Young LLP is 801 Grand Avenue, Suite 3100, Des Moines, Iowa 50309.

**PRINCIPAL UNDERWRITER**

The principal underwriter of the Contract is Principal Securities, Inc. ("PSI") which is a wholly owned subsidiary of Principal Financial Services, Inc. and an affiliate of the Company. The address of PSI is the Principal Financial Group, 655 9th Street, Des Moines, Iowa 50392. PSI was incorporated in Iowa in 1968 and is a securities broker-dealer registered with the Securities Exchange Commission as well as a member of the FINRA. The Contracts may also be sold through other broker-dealers authorized by PSI and applicable law to do so. Registered representatives of such broker-dealers may be paid on a different basis than described below.

The Contract's offering to the public is continuous. As the principal underwriter, PSI is paid for the distribution of the Contract. For the last fiscal year PSI has received and retained the following commissions:

**For applications signed on or after May 1, 2018:**

---

| | | |
|:---|:---|:---|
| **2024<br>received/retained** | **2023<br>received/retained** | **2022<br>received/retained** |
| $5,069,374/$0 | $6,085,017/$0 | $5,720,874/$0 |

---

**For applications signed on or after April 6, 2017 and before May 1, 2018:**

---

| | | |
|:---|:---|:---|
| **2024<br>received/retained** | **2023<br>received/retained** | **2022<br>received/retained** |
| $56,293/$0 | $76,346/$0 | $62,290/$0 |

---

**For applications signed before April 6, 2017:**

---

| | | |
|:---|:---|:---|
| **2024<br>received/retained** | **2023<br>received/retained** | **2022<br>received/retained** |
| $169,360/$0 | $192,894/$0 | $191,565/$0 |

---

**CALCULATION OF PERFORMANCE DATA**

The Separate Account may publish advertisements containing information (including graphs, charts, tables and examples) about the performance of one or more of its divisions. Separate performance figures will be shown for the Contract without the Liquidity Max ("No Surrender Charge Rider") and for the Contract with the Liquidity Max ("No Surrender Charge Rider").

------

The Contract was not offered prior to October 9, 2014. However, the certain divisions invest in underlying mutual funds which were offered prior to the date the Contract was available. Thus, the Separate Account may publish advertisements containing information about the hypothetical performance of one or more of its divisions for this Contract as the Contract was issued on or after the date the underlying mutual fund was first offered. The hypothetical performance from the date of inception of the underlying mutual fund in which the division invests is derived by reducing the actual performance of the underlying mutual fund by the highest level of fees and charges of the Contract as if it had been in existence.

In addition, as certain of the underlying mutual funds have added classes since the inception of the fund, performance may be shown for periods prior to the inception date of the new class which represents the historical results of initial class shares adjusted to reflect the fees and expenses of the new class.

The yield and total return figures described below will vary depending upon market conditions, the composition of the underlying mutual fund's portfolios and operating expenses. These factors and possible differences in the methods used in calculating yield and total return should be considered when comparing the Separate Account performance figures to performance figures published for other investment vehicles.

The Separate Account may also quote rankings, yields or returns as published by independent statistical services or publishers and information regarding performance of certain market indices. Any performance data quoted for the Separate Account represents only historical performance and is not intended to indicate future performance.

From time to time the Separate Account advertises its Fidelity VIP Government Money Market Division's "yield" and "effective yield" for the Contract. Both yield figures are based on historical earnings and are not intended to indicate future performance. The "yield" of the division refers to the income generated by an investment under the Contract in the division over a 7-day period (which period will be stated in the advertisement). This income is then "annualized." That is, the amount of income generated by the investment during that week is assumed to be generated each week over a 52-week period and is shown as a percentage of the investment. The "effective yield" is calculated similarly but, when annualized, the income earned by an investment in the division is assumed to be reinvested. The "effective yield" will be slightly higher than the "yield" because of the compounding effect of this assumed reinvestment. Neither yield quotation reflects a sales load deducted from premium payments which, if included, would reduce the "yield" and "effective yield."

**For applications signed on or after May 1, 2018:**

---

| | | |
|:---|:---|:---|
| | **Yield For the Period Ended December 31, 2024** | **Yield For the Period Ended December 31, 2024** |
| **For Contracts:** | **7-Day Annualized Yield** | **7-Day Effective Yield** |
| without a surrender charge | 3.30% | 3.34% |
| with a surrender charge | -2.70% | -2.66% |

---

**For applications signed on or after April 6, 2017 and before May 1, 2018:**

---

| | | |
|:---|:---|:---|
| | **Yield For the Period Ended December 31, 2024** | **Yield For the Period Ended December 31, 2024** |
| **For Contracts:** | **7-Day Annualized Yield** | **7-Day Effective Yield** |
| without a surrender charge | 3.05% | 3.08% |
| with a surrender charge | -2.95% | -2.92% |

---

**For applications signed before April 6, 2017:**

---

| | | |
|:---|:---|:---|
| | **Yield For the Period Ended December 31, 2024** | **Yield For the Period Ended December 31, 2024** |
| **For Contracts:** | **7-Day Annualized Yield** | **7-Day Effective Yield** |
| without a surrender charge | 2.89% | 2.92% |
| with a surrender charge | -3.11% | -3.08% |
| with Liquidity Max ("No Surrender Charge Rider") but without surrender charge | 2.64% | 2.67% |

---

------

Also, from time to time, the Separate Account will advertise the average annual total return of its various divisions. The average annual total return for any of the divisions is computed by calculating the average annual compounded rate of return over the stated period that would equate an initial $1,000 investment to the ending redeemable Contract value. In this calculation for the Contract without the Liquidity Max ("No Surrender Charge Rider"), the ending value is reduced by a surrender charge that decreases from 6% to 0% over a period of 7 years. For the calculations relating to the Contract with the Liquidity Max ("No Surrender Charge Rider"), the ending value is reduced by a surrender charge that decreases from 8% to 0% over a period of 9 years. The Separate Account may also advertise total return figures for its divisions for a specified period that does not take into account the surrender charge in order to illustrate the change in the division's unit value over time. See "Charges and Deductions" in the Prospectus for a discussion of surrender charges.

For applications signed on or after May 1, 2018, the following are hypothetical average annual total returns for the period ending December 31, 2024 assuming the Contract had been offered as of the effective dates of the underlying mutual funds in which the divisions invest (the performance calculations with Surrender Charge are in accordance with the SEC standard, while the performance calculations without the Surrender Charge are not in accordance with the SEC standard):

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| 1290 VT Convertible Securities Portfolio | 10/28/2013 | 8.92% | 5.93% | 6.11% |  |
| 1290 VT GAMCO Small Company Value Portfolio | 08/01/1988 | 10.71% | 9.68% | 7.91% |  |
| 1290 VT Micro Cap Portfolio | 04/18/2014 | 19.14% | 8.93% | 9.07% |  |
| 1290 VT Smartbeta Equity ESG Portfolio | 10/28/2013 | 15.48% | 8.79% | 8.56% |  |
| 1290 VT Socially Responsible Portfolio | 08/31/1999 | 20.76% | 12.69% | 11.21% |  |
| ALPS Global Opportunity | 10/24/2014 | 17.10% | 7.08% | 8.21% |  |
| American Funds Asset Allocation | 08/01/1989 | 15.22% | 7.22% | 7.20% |  |
| American Funds Global Small Capitalization | 04/30/1998 | 1.33% | 1.96% | 4.71% |  |
| American Funds IS Growth Income | 12/14/2012 | 22.97% | 11.87% | 11.05% |  |
| American Funds Managed Risk Asset Allocation | 09/28/2012 | 13.75% | 4.50% | 5.04% |  |
| American Funds Managed Risk Growth | 05/01/2013 | 22.55% | 10.45% | 9.55% |  |
| American Funds Managed Risk International | 05/01/2013 | -1.22% | -3.27% | -0.02% |  |
| American Funds Washington Mutual Investors | 07/05/2001 | 17.94% | 11.06% | 9.13% |  |
| American New World | 06/17/1999 | 5.51% | 3.49% | 5.13% |  |
| BlackRock 60/40 Target Allocation ETF | 04/30/2014 | 10.50% | 6.05% | 5.63% |  |
| Blackrock Advantage SMID Cap VI | 04/20/1982 | 10.85% | 7.58% | 8.09% |  |
| BlackRock Global Allocation VI | 02/28/1992 | 8.09% | 4.92% | 4.49% |  |
| Blue Chip | 12/09/2020 | 20.07% |  |  | 9.54% |
| BNY Mellon IP MidCap Stock | 12/29/2000 | 11.47% | 8.16% | 6.38% |  |
| Calvert VP EAFE International Index | 11/12/2002 | 2.15% | 3.39% | 3.78% |  |
| Calvert VP Investment Grade Bond Index | 03/31/2003 | 0.01% | -1.37% | 0.17% |  |
| Calvert VP Nasdaq 100 Index Portfolio | 04/27/2000 | 23.93% | 18.38% | 16.72% |  |
| Calvert VP Russell 2000 Small Cap Index | 04/27/2000 | 10.15% | 6.12% | 6.40% |  |
| Calvert VP S&P MidCap 400 Index | 05/03/1999 | 12.42% | 8.95% | 8.23% |  |
| ClearBridge Small Cap Growth | 02/02/2007 | 3.43% | 4.33% | 6.82% |  |
| Columbia Limited Duration Credit | 05/07/2010 | 3.83% | 1.03% | 1.27% |  |
| Columbia Small Cap Value | 06/01/2000 | 7.84% | 10.13% | 8.12% |  |
| Core Plus Bond | 12/10/1987 | 0.13% | -0.86% | 0.78% |  |
| Deutsche Alternative Asset Allocation | 01/30/2009 | 4.49% | 3.17% | 2.02% |  |
| Deutsche Small Mid Cap Value | 05/01/1996 | 4.98% | 4.70% | 4.37% |  |
| Diversified Balanced Managed Volatility | 10/31/2013 | 7.99% | 4.49% | 4.85% |  |
| Diversified Growth Managed Volatility | 10/31/2013 | 10.37% | 6.19% | 6.19% |  |
| Diversified International | 03/23/1994 | 3.90% | 3.84% | 4.23% |  |
| Equity Income | 04/28/1998 | 14.34% | 7.32% | 8.35% |  |
| Fidelity VIP Contrafund | 01/03/1995 | 32.43% | 15.86% | 12.44% |  |
| Fidelity VIP Energy Portfolio | 07/19/2001 | 3.22% | 11.22% | 3.31% |  |
| Fidelity VIP Freedom 2020 Portfolio | 04/26/2005 | 6.58% | 4.09% | 4.93% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| Fidelity VIP Freedom 2030 Portfolio | 04/26/2005 | 8.30% | 5.44% | 6.19% |  |
| Fidelity VIP Freedom 2040 Portfolio | 04/08/2009 | 11.94% | 8.00% | 7.83% |  |
| Fidelity VIP Freedom 2050 Portfolio | 04/08/2009 | 12.68% | 8.23% | 7.94% |  |
| Fidelity VIP Gov't Money Market | 01/12/2000 | 4.04% | 1.39% | 0.64% |  |
| Fidelity VIP Health Care Portfolio | 07/18/2001 | 4.05% | 4.36% | 6.94% |  |
| Fidelity VIP Mid Cap | 12/28/1998 | 16.28% | 10.21% | 8.08% |  |
| Fidelity VIP Overseas | 01/28/1987 | 4.00% | 4.69% | 5.22% |  |
| Franklin Global Real Estate | 01/24/1989 | -1.09% | -1.06% | 1.49% |  |
| Franklin Income VIP Fund | 02/29/2008 | 6.25% | 4.37% | 4.33% |  |
| Franklin Rising Dividends | 01/27/1992 | 9.83% | 9.35% | 9.47% |  |
| Franklin US Government Securities VIP | 03/14/1989 | 0.59% | -1.29% | -0.27% |  |
| Global Emerging Markets | 10/24/2000 | 5.69% | 1.36% | 2.39% |  |
| Goldman Sachs VIT Mid Cap Value | 01/09/2006 | 11.29% | 8.75% | 6.87% |  |
| Goldman Sachs VIT Multi-Strategy Alternatives | 04/25/2014 | 2.49% | 2.29% | 0.92% |  |
| Goldman Sachs VIT Small Cap Equity Insights | 08/31/2007 | 17.91% | 7.91% | 7.84% |  |
| Government & High Quality Bond | 05/06/1993 | -0.16% | -1.94% | -0.23% |  |
| Guggenheim Floating Rate Strategies | 04/22/2013 | 6.01% | 3.03% | 3.02% |  |
| Guggenheim Global Managed Futures Strategy | 11/07/2008 | -0.41% | 2.93% | -0.05% |  |
| Guggenheim Multi-Hedge Strategies | 11/29/2005 | -4.40% | 1.65% | 0.87% |  |
| Guggenheim Rydex Basic Materials | 05/02/2001 | -3.23% | 6.35% | 5.58% |  |
| Guggenheim Rydex Commodities Strategy | 09/30/2005 | 7.46% | 5.30% | -0.77% |  |
| Guggenheim Rydex NASDAQ-100 | 05/07/1997 | 22.95% | 16.98% | 15.58% |  |
| Invesco VI Balanced-Risk Allocation | 01/23/2009 | 2.76% | 1.73% | 2.76% |  |
| Invesco VI EQV International Equity | 09/19/2001 | -0.43% | 2.18% | 3.28% |  |
| Invesco VI Global Health Care | 04/30/2004 | 3.07% | 2.59% | 4.30% |  |
| Janus Henderson Balanced | 12/31/1999 | 14.26% | 7.24% | 7.54% |  |
| Janus Henderson Enterprise | 09/13/1993 | 14.44% | 8.77% | 11.25% |  |
| Janus Henderson Flexible Bond | 09/13/1993 | 0.84% | -0.68% | 0.55% |  |
| Janus Henderson Global Sustainable Equity Portfolio | 01/26/2022 | 10.15% |  |  | 4.71% |
| Janus Henderson Global Technology Portfolio | 01/18/2000 | 30.75% | 16.90% | 18.13% |  |
| LargeCap Growth I | 05/26/1994 | 24.18% | 13.07% | 13.73% |  |
| LargeCap S&P 500 Index | 05/03/1999 | 23.43% | 13.08% | 11.64% |  |
| LVIP American Century Value | 05/01/1996 | 8.45% | 7.59% | 7.16% |  |
| LVIP American Century VP Inflation Protection | 12/31/2002 | 0.76% | 0.44% | 0.92% |  |
| MFS New Discovery | 05/01/1998 | 5.62% | 3.91% | 8.07% |  |
| MFS Utilities | 01/03/1995 | 10.49% | 4.80% | 5.18% |  |
| MFS VIT International Value | 08/23/2001 | 6.14% | 4.08% | 6.42% |  |
| Midcap | 12/18/1987 | 19.06% | 10.52% | 11.41% |  |
| Neuberger Berman AMT Mid Cap Growth | 11/03/1997 | 22.81% | 9.51% | 9.39% |  |
| Neuberger Berman AMT Sustainable Equity | 02/18/1999 | 24.56% | 12.81% | 10.31% |  |
| Northern Lights TOPS Aggressive Growth ETF | 07/22/2015 | 10.86% | 7.16% |  | 6.99% |
| Northern Lights TOPS Balanced ETF | 07/22/2015 | 5.76% | 3.61% |  | 3.91% |
| Northern Lights TOPS Conservative ETF | 07/22/2015 | 4.95% | 2.70% |  | 2.91% |
| Northern Lights TOPS Growth ETF | 07/22/2015 | 9.63% | 6.28% |  | 6.19% |
| Northern Lights TOPS Moderate Growth ETF | 07/22/2015 | 7.65% | 4.98% |  | 5.09% |
| PIMCO Emerging Market Bond | 09/30/2002 | 6.72% | 0.14% | 2.55% |  |
| PIMCO VIT All Asset | 04/30/2004 | 2.78% | 3.51% | 3.43% |  |
| PIMCO VIT Commodity Real Return Strategy | 11/10/2014 | 2.93% | 5.94% | 0.52% |  |
| PIMCO VIT High Yield | 04/30/1998 | 6.08% | 2.57% | 3.69% |  |
| PIMCO VIT Low Duration | 03/31/2006 | 3.59% | 0.20% | 0.37% |  |
| PIMCO VIT Total Return | 12/31/1997 | 1.75% | -0.79% | 0.73% |  |
| Principal Capital Appreciation | 04/28/1998 | 24.57% | 13.69% | 11.99% |  |
| Principal LifeTime 2020 | 08/30/2004 | 6.60% | 4.14% | 4.68% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| Principal LifeTime 2030 | 08/30/2004 | 8.21% | 5.41% | 5.79% |  |
| Principal LifeTime 2040 | 08/30/2004 | 10.69% | 6.84% | 6.85% |  |
| Principal LifeTime 2050 | 08/30/2004 | 12.42% | 7.79% | 7.53% |  |
| Real Estate Securities | 05/01/1998 | 4.60% | 2.85% | 5.16% |  |
| SAM Balanced | 06/03/1997 | 11.52% | 5.67% | 5.69% |  |
| SAM Conservative Balanced | 04/23/1998 | 7.85% | 3.59% | 4.06% |  |
| SAM Conservative Growth | 06/03/1997 | 14.06% | 7.41% | 7.13% |  |
| SAM Flexible Income | 09/09/1997 | 5.61% | 2.03% | 2.91% |  |
| SAM Strategic Growth | 06/03/1997 | 15.78% | 8.77% | 7.94% |  |
| Short-Term Income | 01/12/1994 | 4.28% | 1.14% | 1.24% |  |
| SmallCap | 05/01/1998 | 5.84% | 6.48% | 6.91% |  |
| T Rowe Price Blue Chip Growth | 12/29/2000 | 34.14% | 13.31% | 13.59% |  |
| Templeton Global Bond VIP | 01/24/1989 | -12.11% | -5.66% | -2.90% |  |
| The Merger Fund VL | 05/31/2004 | 2.64% | 2.61% | 2.60% |  |
| US LargeCap Buffer April Account | 03/29/2023 | 17.50% |  |  | 17.03% |
| US LargeCap Buffer January Account | 12/28/2022 | 17.38% |  |  | 17.87% |
| US LargeCap Buffer July Account | 06/29/2022 | 16.98% |  |  | 14.16% |
| US LargeCap Buffer October Account | 09/29/2022 | 18.26% |  |  | 18.74% |
| VanEck VIP Global Gold Fund | 04/26/2013 | 13.53% | 4.63% | 5.83% |  |
| VanEck VIP Global Resources | 05/01/2006 | -3.84% | 6.46% | -0.23% |  |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| 1290 VT Convertible Securities Portfolio | 10/28/2013 | 2.92% | 5.93% | 6.11% |  |
| 1290 VT GAMCO Small Company Value Portfolio | 08/01/1988 | 4.71% | 9.68% | 7.91% |  |
| 1290 VT Micro Cap Portfolio | 04/18/2014 | 13.14% | 8.93% | 9.07% |  |
| 1290 VT Smartbeta Equity ESG Portfolio | 10/28/2013 | 9.48% | 8.79% | 8.56% |  |
| 1290 VT Socially Responsible Portfolio | 08/31/1999 | 14.76% | 12.69% | 11.21% |  |
| ALPS Global Opportunity | 10/24/2014 | 11.10% | 7.08% | 8.21% |  |
| American Funds Asset Allocation | 08/01/1989 | 9.22% | 7.22% | 7.20% |  |
| American Funds Global Small Capitalization | 04/30/1998 | -4.67% | 1.96% | 4.71% |  |
| American Funds IS Growth Income | 12/14/2012 | 16.97% | 11.87% | 11.05% |  |
| American Funds Managed Risk Asset Allocation | 09/28/2012 | 7.75% | 4.50% | 5.04% |  |
| American Funds Managed Risk Growth | 05/01/2013 | 16.55% | 10.45% | 9.55% |  |
| American Funds Managed Risk International | 05/01/2013 | -7.22% | -3.27% | -0.02% |  |
| American Funds Washington Mutual Investors | 07/05/2001 | 11.94% | 11.06% | 9.13% |  |
| American New World | 06/17/1999 | -0.49% | 3.49% | 5.13% |  |
| BlackRock 60/40 Target Allocation ETF | 04/30/2014 | 4.50% | 6.05% | 5.63% |  |
| Blackrock Advantage SMID Cap VI | 04/20/1982 | 4.85% | 7.58% | 8.09% |  |
| BlackRock Global Allocation VI | 02/28/1992 | 2.09% | 4.92% | 4.49% |  |
| Blue Chip | 12/09/2020 | 14.07% |  |  | 9.54% |
| BNY Mellon IP MidCap Stock | 12/29/2000 | 5.47% | 8.16% | 6.38% |  |
| Calvert VP EAFE International Index | 11/12/2002 | -3.85% | 3.39% | 3.78% |  |
| Calvert VP Investment Grade Bond Index | 03/31/2003 | -5.99% | -1.37% | 0.17% |  |
| Calvert VP Nasdaq 100 Index Portfolio | 04/27/2000 | 17.93% | 18.38% | 16.72% |  |
| Calvert VP Russell 2000 Small Cap Index | 04/27/2000 | 4.15% | 6.12% | 6.40% |  |
| Calvert VP S&P MidCap 400 Index | 05/03/1999 | 6.42% | 8.95% | 8.23% |  |
| ClearBridge Small Cap Growth | 02/02/2007 | -2.57% | 4.33% | 6.82% |  |
| Columbia Limited Duration Credit | 05/07/2010 | -2.17% | 1.03% | 1.27% |  |
| Columbia Small Cap Value | 06/01/2000 | 1.84% | 10.13% | 8.12% |  |
| Core Plus Bond | 12/10/1987 | -5.87% | -0.86% | 0.78% |  |
| Deutsche Alternative Asset Allocation | 01/30/2009 | -1.51% | 3.17% | 2.02% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| Deutsche Small Mid Cap Value | 05/01/1996 | -1.02% | 4.70% | 4.37% |  |
| Diversified Balanced Managed Volatility | 10/31/2013 | 1.99% | 4.49% | 4.85% |  |
| Diversified Growth Managed Volatility | 10/31/2013 | 4.37% | 6.19% | 6.19% |  |
| Diversified International | 03/23/1994 | -2.10% | 3.84% | 4.23% |  |
| Equity Income | 04/28/1998 | 8.34% | 7.32% | 8.35% |  |
| Fidelity VIP Contrafund | 01/03/1995 | 26.43% | 15.86% | 12.44% |  |
| Fidelity VIP Energy Portfolio | 07/19/2001 | -2.78% | 11.22% | 3.31% |  |
| Fidelity VIP Freedom 2020 Portfolio | 04/26/2005 | 0.58% | 4.09% | 4.93% |  |
| Fidelity VIP Freedom 2030 Portfolio | 04/26/2005 | 2.30% | 5.44% | 6.19% |  |
| Fidelity VIP Freedom 2040 Portfolio | 04/08/2009 | 5.94% | 8.00% | 7.83% |  |
| Fidelity VIP Freedom 2050 Portfolio | 04/08/2009 | 6.68% | 8.23% | 7.94% |  |
| Fidelity VIP Gov't Money Market | 01/12/2000 | -1.96% | 1.39% | 0.64% |  |
| Fidelity VIP Health Care Portfolio | 07/18/2001 | -1.95% | 4.36% | 6.94% |  |
| Fidelity VIP Mid Cap | 12/28/1998 | 10.28% | 10.21% | 8.08% |  |
| Fidelity VIP Overseas | 01/28/1987 | -2.00% | 4.69% | 5.22% |  |
| Franklin Global Real Estate | 01/24/1989 | -7.09% | -1.06% | 1.49% |  |
| Franklin Income VIP Fund | 02/29/2008 | 0.25% | 4.37% | 4.33% |  |
| Franklin Rising Dividends | 01/27/1992 | 3.83% | 9.35% | 9.47% |  |
| Franklin US Government Securities VIP | 03/14/1989 | -5.41% | -1.29% | -0.27% |  |
| Global Emerging Markets | 10/24/2000 | -0.31% | 1.36% | 2.39% |  |
| Goldman Sachs VIT Mid Cap Value | 01/09/2006 | 5.29% | 8.75% | 6.87% |  |
| Goldman Sachs VIT Multi-Strategy Alternatives | 04/25/2014 | -3.51% | 2.29% | 0.92% |  |
| Goldman Sachs VIT Small Cap Equity Insights | 08/31/2007 | 11.91% | 7.91% | 7.84% |  |
| Government & High Quality Bond | 05/06/1993 | -6.16% | -1.94% | -0.23% |  |
| Guggenheim Floating Rate Strategies | 04/22/2013 | 0.01% | 3.03% | 3.02% |  |
| Guggenheim Global Managed Futures Strategy | 11/07/2008 | -6.41% | 2.93% | -0.05% |  |
| Guggenheim Multi-Hedge Strategies | 11/29/2005 | -10.40% | 1.65% | 0.87% |  |
| Guggenheim Rydex Basic Materials | 05/02/2001 | -9.23% | 6.35% | 5.58% |  |
| Guggenheim Rydex Commodities Strategy | 09/30/2005 | 1.46% | 5.30% | -0.77% |  |
| Guggenheim Rydex NASDAQ-100 | 05/07/1997 | 16.95% | 16.98% | 15.58% |  |
| Invesco VI Balanced-Risk Allocation | 01/23/2009 | -3.24% | 1.73% | 2.76% |  |
| Invesco VI EQV International Equity | 09/19/2001 | -6.43% | 2.18% | 3.28% |  |
| Invesco VI Global Health Care | 04/30/2004 | -2.93% | 2.59% | 4.30% |  |
| Janus Henderson Balanced | 12/31/1999 | 8.26% | 7.24% | 7.54% |  |
| Janus Henderson Enterprise | 09/13/1993 | 8.44% | 8.77% | 11.25% |  |
| Janus Henderson Flexible Bond | 09/13/1993 | -5.16% | -0.68% | 0.55% |  |
| Janus Henderson Global Sustainable Equity Portfolio | 01/26/2022 | 4.15% |  |  | 3.13% |
| Janus Henderson Global Technology Portfolio | 01/18/2000 | 24.75% | 16.90% | 18.13% |  |
| LargeCap Growth I | 05/26/1994 | 18.18% | 13.07% | 13.73% |  |
| LargeCap S&P 500 Index | 05/03/1999 | 17.43% | 13.08% | 11.64% |  |
| LVIP American Century Value | 05/01/1996 | 2.45% | 7.59% | 7.16% |  |
| LVIP American Century VP Inflation Protection | 12/31/2002 | -5.24% | 0.44% | 0.92% |  |
| MFS New Discovery | 05/01/1998 | -0.38% | 3.91% | 8.07% |  |
| MFS Utilities | 01/03/1995 | 4.49% | 4.80% | 5.18% |  |
| MFS VIT International Value | 08/23/2001 | 0.14% | 4.08% | 6.42% |  |
| Midcap | 12/18/1987 | 13.06% | 10.52% | 11.41% |  |
| Neuberger Berman AMT Mid Cap Growth | 11/03/1997 | 16.81% | 9.51% | 9.39% |  |
| Neuberger Berman AMT Sustainable Equity | 02/18/1999 | 18.56% | 12.81% | 10.31% |  |
| Northern Lights TOPS Aggressive Growth ETF | 07/22/2015 | 4.86% | 7.16% |  | 6.99% |
| Northern Lights TOPS Balanced ETF | 07/22/2015 | -0.24% | 3.61% |  | 3.91% |
| Northern Lights TOPS Conservative ETF | 07/22/2015 | -1.05% | 2.70% |  | 2.91% |
| Northern Lights TOPS Growth ETF | 07/22/2015 | 3.63% | 6.28% |  | 6.19% |
| Northern Lights TOPS Moderate Growth ETF | 07/22/2015 | 1.65% | 4.98% |  | 5.09% |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| PIMCO Emerging Market Bond | 09/30/2002 | 0.72% | 0.14% | 2.55% |  |
| PIMCO VIT All Asset | 04/30/2004 | -3.22% | 3.51% | 3.43% |  |
| PIMCO VIT Commodity Real Return Strategy | 11/10/2014 | -3.07% | 5.94% | 0.52% |  |
| PIMCO VIT High Yield | 04/30/1998 | 0.08% | 2.57% | 3.69% |  |
| PIMCO VIT Low Duration | 03/31/2006 | -2.41% | 0.20% | 0.37% |  |
| PIMCO VIT Total Return | 12/31/1997 | -4.25% | -0.79% | 0.73% |  |
| Principal Capital Appreciation | 04/28/1998 | 18.57% | 13.69% | 11.99% |  |
| Principal LifeTime 2020 | 08/30/2004 | 0.60% | 4.14% | 4.68% |  |
| Principal LifeTime 2030 | 08/30/2004 | 2.21% | 5.41% | 5.79% |  |
| Principal LifeTime 2040 | 08/30/2004 | 4.69% | 6.84% | 6.85% |  |
| Principal LifeTime 2050 | 08/30/2004 | 6.42% | 7.79% | 7.53% |  |
| Real Estate Securities | 05/01/1998 | -1.40% | 2.85% | 5.16% |  |
| SAM Balanced | 06/03/1997 | 5.52% | 5.67% | 5.69% |  |
| SAM Conservative Balanced | 04/23/1998 | 1.85% | 3.59% | 4.06% |  |
| SAM Conservative Growth | 06/03/1997 | 8.06% | 7.41% | 7.13% |  |
| SAM Flexible Income | 09/09/1997 | -0.39% | 2.03% | 2.91% |  |
| SAM Strategic Growth | 06/03/1997 | 9.78% | 8.77% | 7.94% |  |
| Short-Term Income | 01/12/1994 | -1.72% | 1.14% | 1.24% |  |
| SmallCap | 05/01/1998 | -0.16% | 6.48% | 6.91% |  |
| T Rowe Price Blue Chip Growth | 12/29/2000 | 28.14% | 13.31% | 13.59% |  |
| Templeton Global Bond VIP | 01/24/1989 | -18.11% | -5.66% | -2.90% |  |
| The Merger Fund VL | 05/31/2004 | -3.36% | 2.61% | 2.60% |  |
| US LargeCap Buffer April Account | 03/29/2023 | 11.50% |  |  | 13.97% |
| US LargeCap Buffer January Account | 12/28/2022 | 11.38% |  |  | 15.74% |
| US LargeCap Buffer July Account | 06/29/2022 | 10.98% |  |  | 12.51% |
| US LargeCap Buffer October Account | 09/29/2022 | 12.26% |  |  | 16.94% |
| VanEck VIP Global Gold Fund | 04/26/2013 | 7.53% | 4.63% | 5.83% |  |
| VanEck VIP Global Resources | 05/01/2006 | -9.84% | 6.46% | -0.23% |  |

---

For applications signed on or after April 6, 2017 and before May 1, 2018, the following are hypothetical average annual total returns for the period ending December 31, 2024 assuming the Contract had been offered as of the effective dates of the underlying mutual funds in which the divisions invest (the performance calculations with Surrender Charge are in accordance with the SEC standard, while the performance calculations without the Surrender Charge are not in accordance with the SEC standard):

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| 1290 VT Convertible Securities Portfolio | 10/28/2013 | 8.64% | 5.67% | 5.66% |  |
| 1290 VT GAMCO Small Company Value Portfolio | 08/01/1988 | 10.43% | 9.41% | 7.46% |  |
| 1290 VT Micro Cap Portfolio | 04/18/2014 | 18.84% | 8.66% | 8.61% |  |
| 1290 VT Smartbeta Equity ESG Portfolio | 10/28/2013 | 15.18% | 8.52% | 8.10% |  |
| 1290 VT Socially Responsible Portfolio | 08/31/1999 | 20.45% | 12.41% | 10.74% |  |
| ALPS Global Opportunity | 10/24/2014 | 16.80% | 6.81% | 7.95% |  |
| American Funds Asset Allocation | 08/01/1989 | 14.92% | 6.95% | 6.94% |  |
| American Funds Global Small Capitalization | 04/30/1998 | 1.07% | 1.70% | 4.45% |  |
| American Funds IS Growth Income | 12/14/2012 | 22.46% | 11.20% | 10.36% |  |
| American Funds Managed Risk Asset Allocation | 09/28/2012 | 13.46% | 4.24% | 4.79% |  |
| American Funds Managed Risk Growth | 05/01/2013 | 22.24% | 10.17% | 9.29% |  |
| American Funds Managed Risk International | 05/01/2013 | -1.47% | -3.51% | -0.26% |  |
| American Funds Washington Mutual Investors | 07/05/2001 | 17.64% | 10.79% | 8.86% |  |
| American New World | 06/17/1999 | 5.24% | 3.23% | 4.87% |  |
| BlackRock 60/40 Target Allocation ETF | 04/30/2014 | 10.22% | 5.78% | 5.38% |  |
| Blackrock Advantage SMID Cap VI | 04/20/1982 | 10.56% | 7.31% | 7.83% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| BlackRock Global Allocation VI | 02/28/1992 | 7.81% | 4.65% | 4.24% |  |
| Blue Chip | 12/09/2020 | 19.76% |  |  | 9.21% |
| BNY Mellon IP MidCap Stock | 12/29/2000 | 11.18% | 7.89% | 6.12% |  |
| Calvert VP EAFE International Index | 11/12/2002 | 1.89% | 3.13% | 3.52% |  |
| Calvert VP Investment Grade Bond Index | 03/31/2003 | -0.25% | -1.61% | -0.21% |  |
| Calvert VP Nasdaq 100 Index Portfolio | 04/27/2000 | 23.61% | 17.86% | 16.08% |  |
| Calvert VP Russell 2000 Small Cap Index | 04/27/2000 | 9.87% | 5.85% | 6.14% |  |
| Calvert VP S&P MidCap 400 Index | 05/03/1999 | 12.14% | 8.67% | 7.96% |  |
| ClearBridge Small Cap Growth | 02/02/2007 | 3.17% | 4.07% | 6.56% |  |
| Columbia Limited Duration Credit | 05/07/2010 | 3.56% | 0.78% | 1.02% |  |
| Columbia Small Cap Value | 06/01/2000 | 7.56% | 9.86% | 7.86% |  |
| Core Plus Bond | 12/10/1987 | -0.13% | -1.11% | 0.35% |  |
| Deutsche Alternative Asset Allocation | 01/30/2009 | 4.22% | 2.91% | 1.77% |  |
| Deutsche Small Mid Cap Value | 05/01/1996 | 4.71% | 4.44% | 4.12% |  |
| Diversified Balanced Managed Volatility | 10/31/2013 | 7.71% | 4.23% | 4.59% |  |
| Diversified Growth Managed Volatility | 10/31/2013 | 10.08% | 5.92% | 5.93% |  |
| Diversified International | 03/23/1994 | 3.63% | 3.57% | 3.79% |  |
| Equity Income | 04/28/1998 | 14.05% | 7.05% | 8.08% |  |
| Fidelity VIP Contrafund | 01/03/1995 | 32.09% | 15.57% | 12.17% |  |
| Fidelity VIP Energy Portfolio | 07/19/2001 | 2.96% | 10.73% | 2.74% |  |
| Fidelity VIP Freedom 2020 Portfolio | 04/26/2005 | 6.31% | 3.83% | 4.48% |  |
| Fidelity VIP Freedom 2030 Portfolio | 04/26/2005 | 8.02% | 5.17% | 5.75% |  |
| Fidelity VIP Freedom 2040 Portfolio | 04/08/2009 | 11.66% | 7.72% | 7.37% |  |
| Fidelity VIP Freedom 2050 Portfolio | 04/08/2009 | 12.39% | 7.96% | 7.49% |  |
| Fidelity VIP Gov't Money Market | 01/12/2000 | 3.77% | 1.14% | 0.40% |  |
| Fidelity VIP Health Care Portfolio | 07/18/2001 | 3.79% | 3.90% | 6.36% |  |
| Fidelity VIP Mid Cap | 12/28/1998 | 15.98% | 9.93% | 7.82% |  |
| Fidelity VIP Overseas | 01/28/1987 | 3.73% | 4.43% | 4.96% |  |
| Franklin Global Real Estate | 01/24/1989 | -1.34% | -1.31% | 1.25% |  |
| Franklin Income VIP Fund | 02/29/2008 | 5.98% | 4.10% | 3.93% |  |
| Franklin Rising Dividends | 01/27/1992 | 9.55% | 9.07% | 9.20% |  |
| Franklin US Government Securities VIP | 03/14/1989 | 0.33% | -1.53% | -0.68% |  |
| Global Emerging Markets | 10/24/2000 | 5.42% | 1.10% | 1.96% |  |
| Goldman Sachs VIT Mid Cap Value | 01/09/2006 | 11.01% | 8.48% | 6.61% |  |
| Goldman Sachs VIT Multi-Strategy Alternatives | 04/25/2014 | 2.23% | 2.04% | 0.67% |  |
| Goldman Sachs VIT Small Cap Equity Insights | 08/31/2007 | 17.61% | 7.63% | 7.58% |  |
| Government & High Quality Bond | 05/06/1993 | -0.41% | -2.18% | -0.65% |  |
| Guggenheim Floating Rate Strategies | 04/22/2013 | 5.73% | 2.77% | 2.77% |  |
| Guggenheim Global Managed Futures Strategy | 11/07/2008 | -0.66% | 2.67% | -0.30% |  |
| Guggenheim Multi-Hedge Strategies | 11/29/2005 | -4.65% | 1.39% | 0.63% |  |
| Guggenheim Rydex Basic Materials | 05/02/2001 | -3.47% | 6.08% | 5.32% |  |
| Guggenheim Rydex Commodities Strategy | 09/30/2005 | 7.18% | 5.04% | -1.01% |  |
| Guggenheim Rydex NASDAQ-100 | 05/07/1997 | 22.64% | 16.68% | 15.29% |  |
| Invesco VI Balanced-Risk Allocation | 01/23/2009 | 2.50% | 1.47% | 2.50% |  |
| Invesco VI EQV International Equity | 09/19/2001 | -0.68% | 1.93% | 3.02% |  |
| Invesco VI Global Health Care | 04/30/2004 | 2.81% | 2.33% | 4.05% |  |
| Janus Henderson Balanced | 12/31/1999 | 13.97% | 6.85% | 7.01% |  |
| Janus Henderson Enterprise | 09/13/1993 | 13.96% | 8.11% | 10.56% |  |
| Janus Henderson Flexible Bond | 09/13/1993 | 0.59% | -0.93% | 0.31% |  |
| Janus Henderson Global Sustainable Equity Portfolio | 01/26/2022 | 9.87% |  |  | 4.40% |
| Janus Henderson Global Technology Portfolio | 01/18/2000 | 30.41% | 16.61% | 17.63% |  |
| LargeCap Growth I | 05/26/1994 | 23.86% | 12.78% | 13.25% |  |
| LargeCap S&P 500 Index | 05/03/1999 | 23.12% | 12.79% | 11.37% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| LVIP American Century Value | 05/01/1996 | 8.17% | 7.32% | 6.90% |  |
| LVIP American Century VP Inflation Protection | 12/31/2002 | 0.50% | 0.19% | 0.68% |  |
| MFS New Discovery | 05/01/1998 | 5.35% | 3.65% | 7.81% |  |
| MFS Utilities | 01/03/1995 | 10.21% | 4.54% | 4.93% |  |
| MFS VIT International Value | 08/23/2001 | 5.87% | 3.81% | 6.16% |  |
| Midcap | 12/18/1987 | 18.76% | 10.21% | 10.89% |  |
| Neuberger Berman AMT Mid Cap Growth | 11/03/1997 | 22.50% | 9.23% | 9.12% |  |
| Neuberger Berman AMT Sustainable Equity | 02/18/1999 | 24.24% | 12.53% | 9.89% |  |
| Northern Lights TOPS Aggressive Growth ETF | 07/22/2015 | 10.57% | 6.89% |  | 6.60% |
| Northern Lights TOPS Balanced ETF | 07/22/2015 | 5.49% | 3.35% |  | 3.53% |
| Northern Lights TOPS Conservative ETF | 07/22/2015 | 4.68% | 2.45% |  | 2.54% |
| Northern Lights TOPS Growth ETF | 07/22/2015 | 9.35% | 6.02% |  | 5.80% |
| Northern Lights TOPS Moderate Growth ETF | 07/22/2015 | 7.37% | 4.71% |  | 4.70% |
| PIMCO Emerging Market Bond | 09/30/2002 | 6.45% | -0.23% | 2.04% |  |
| PIMCO VIT All Asset | 04/30/2004 | 2.51% | 3.25% | 3.18% |  |
| PIMCO VIT Commodity Real Return Strategy | 11/10/2014 | 2.67% | 5.67% | 0.27% |  |
| PIMCO VIT High Yield | 04/30/1998 | 5.81% | 2.31% | 3.43% |  |
| PIMCO VIT Low Duration | 03/31/2006 | 3.33% | -0.05% | 0.13% |  |
| PIMCO VIT Total Return | 12/31/1997 | 1.49% | -1.04% | 0.49% |  |
| Principal Capital Appreciation | 04/28/1998 | 24.26% | 13.40% | 11.72% |  |
| Principal LifeTime 2020 | 08/30/2004 | 6.33% | 3.87% | 4.24% |  |
| Principal LifeTime 2030 | 08/30/2004 | 7.93% | 5.15% | 5.34% |  |
| Principal LifeTime 2040 | 08/30/2004 | 10.41% | 6.57% | 6.39% |  |
| Principal LifeTime 2050 | 08/30/2004 | 12.13% | 7.52% | 7.07% |  |
| Real Estate Securities | 05/01/1998 | 4.33% | 2.60% | 4.90% |  |
| SAM Balanced | 06/03/1997 | 11.23% | 5.40% | 5.43% |  |
| SAM Conservative Balanced | 04/23/1998 | 7.58% | 3.33% | 3.81% |  |
| SAM Conservative Growth | 06/03/1997 | 13.77% | 7.14% | 6.86% |  |
| SAM Flexible Income | 09/09/1997 | 5.34% | 1.77% | 2.66% |  |
| SAM Strategic Growth | 06/03/1997 | 15.49% | 8.50% | 7.67% |  |
| Short-Term Income | 01/12/1994 | 4.02% | 0.88% | 0.82% |  |
| SmallCap | 05/01/1998 | 5.57% | 6.22% | 6.65% |  |
| T Rowe Price Blue Chip Growth | 12/29/2000 | 33.79% | 13.02% | 13.11% |  |
| Templeton Global Bond VIP | 01/24/1989 | -12.34% | -5.90% | -3.14% |  |
| The Merger Fund VL | 05/31/2004 | 2.38% | 2.35% | 2.35% |  |
| US LargeCap Buffer April Account | 03/29/2023 | 17.21% |  |  | 16.74% |
| US LargeCap Buffer January Account | 12/28/2022 | 17.09% |  |  | 17.57% |
| US LargeCap Buffer July Account | 06/29/2022 | 16.69% |  |  | 13.87% |
| US LargeCap Buffer October Account | 09/29/2022 | 17.96% |  |  | 18.44% |
| VanEck VIP Global Gold Fund | 04/26/2013 | 13.24% | 4.16% | 5.25% |  |
| VanEck VIP Global Resources | 05/01/2006 | -4.08% | 6.19% | -0.48% |  |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| 1290 VT Convertible Securities Portfolio | 10/28/2013 | 2.64% | 5.67% | 5.66% |  |
| 1290 VT GAMCO Small Company Value Portfolio | 08/01/1988 | 4.43% | 9.41% | 7.46% |  |
| 1290 VT Micro Cap Portfolio | 04/18/2014 | 12.84% | 8.66% | 8.61% |  |
| 1290 VT Smartbeta Equity ESG Portfolio | 10/28/2013 | 9.18% | 8.52% | 8.10% |  |
| 1290 VT Socially Responsible Portfolio | 08/31/1999 | 14.45% | 12.41% | 10.74% |  |
| ALPS Global Opportunity | 10/24/2014 | 10.80% | 6.81% | 7.95% |  |
| American Funds Asset Allocation | 08/01/1989 | 8.92% | 6.95% | 6.94% |  |
| American Funds Global Small Capitalization | 04/30/1998 | -4.93% | 1.70% | 4.45% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| American Funds IS Growth Income | 12/14/2012 | 16.46% | 11.20% | 10.36% |  |
| American Funds Managed Risk Asset Allocation | 09/28/2012 | 7.46% | 4.24% | 4.79% |  |
| American Funds Managed Risk Growth | 05/01/2013 | 16.24% | 10.17% | 9.29% |  |
| American Funds Managed Risk International | 05/01/2013 | -7.47% | -3.51% | -0.26% |  |
| American Funds Washington Mutual Investors | 07/05/2001 | 11.64% | 10.79% | 8.86% |  |
| American New World | 06/17/1999 | -0.76% | 3.23% | 4.87% |  |
| BlackRock 60/40 Target Allocation ETF | 04/30/2014 | 4.22% | 5.78% | 5.38% |  |
| Blackrock Advantage SMID Cap VI | 04/20/1982 | 4.56% | 7.31% | 7.83% |  |
| BlackRock Global Allocation VI | 02/28/1992 | 1.81% | 4.65% | 4.24% |  |
| Blue Chip | 12/09/2020 | 13.76% |  |  | 9.21% |
| BNY Mellon IP MidCap Stock | 12/29/2000 | 5.18% | 7.89% | 6.12% |  |
| Calvert VP EAFE International Index | 11/12/2002 | -4.11% | 3.13% | 3.52% |  |
| Calvert VP Investment Grade Bond Index | 03/31/2003 | -6.25% | -1.61% | -0.21% |  |
| Calvert VP Nasdaq 100 Index Portfolio | 04/27/2000 | 17.61% | 17.86% | 16.08% |  |
| Calvert VP Russell 2000 Small Cap Index | 04/27/2000 | 3.87% | 5.85% | 6.14% |  |
| Calvert VP S&P MidCap 400 Index | 05/03/1999 | 6.14% | 8.67% | 7.96% |  |
| ClearBridge Small Cap Growth | 02/02/2007 | -2.83% | 4.07% | 6.56% |  |
| Columbia Limited Duration Credit | 05/07/2010 | -2.44% | 0.78% | 1.02% |  |
| Columbia Small Cap Value | 06/01/2000 | 1.56% | 9.86% | 7.86% |  |
| Core Plus Bond | 12/10/1987 | -6.13% | -1.11% | 0.35% |  |
| Deutsche Alternative Asset Allocation | 01/30/2009 | -1.78% | 2.91% | 1.77% |  |
| Deutsche Small Mid Cap Value | 05/01/1996 | -1.29% | 4.44% | 4.12% |  |
| Diversified Balanced Managed Volatility | 10/31/2013 | 1.71% | 4.23% | 4.59% |  |
| Diversified Growth Managed Volatility | 10/31/2013 | 4.08% | 5.92% | 5.93% |  |
| Diversified International | 03/23/1994 | -2.37% | 3.57% | 3.79% |  |
| Equity Income | 04/28/1998 | 8.05% | 7.05% | 8.08% |  |
| Fidelity VIP Contrafund | 01/03/1995 | 26.09% | 15.57% | 12.17% |  |
| Fidelity VIP Energy Portfolio | 07/19/2001 | -3.04% | 10.73% | 2.74% |  |
| Fidelity VIP Freedom 2020 Portfolio | 04/26/2005 | 0.31% | 3.83% | 4.48% |  |
| Fidelity VIP Freedom 2030 Portfolio | 04/26/2005 | 2.02% | 5.17% | 5.75% |  |
| Fidelity VIP Freedom 2040 Portfolio | 04/08/2009 | 5.66% | 7.72% | 7.37% |  |
| Fidelity VIP Freedom 2050 Portfolio | 04/08/2009 | 6.39% | 7.96% | 7.49% |  |
| Fidelity VIP Gov't Money Market | 01/12/2000 | -2.23% | 1.14% | 0.40% |  |
| Fidelity VIP Health Care Portfolio | 07/18/2001 | -2.21% | 3.90% | 6.36% |  |
| Fidelity VIP Mid Cap | 12/28/1998 | 9.98% | 9.93% | 7.82% |  |
| Fidelity VIP Overseas | 01/28/1987 | -2.27% | 4.43% | 4.96% |  |
| Franklin Global Real Estate | 01/24/1989 | -7.34% | -1.31% | 1.25% |  |
| Franklin Income VIP Fund | 02/29/2008 | -0.02% | 4.10% | 3.93% |  |
| Franklin Rising Dividends | 01/27/1992 | 3.55% | 9.07% | 9.20% |  |
| Franklin US Government Securities VIP | 03/14/1989 | -5.67% | -1.53% | -0.68% |  |
| Global Emerging Markets | 10/24/2000 | -0.58% | 1.10% | 1.96% |  |
| Goldman Sachs VIT Mid Cap Value | 01/09/2006 | 5.01% | 8.48% | 6.61% |  |
| Goldman Sachs VIT Multi-Strategy Alternatives | 04/25/2014 | -3.77% | 2.04% | 0.67% |  |
| Goldman Sachs VIT Small Cap Equity Insights | 08/31/2007 | 11.61% | 7.63% | 7.58% |  |
| Government & High Quality Bond | 05/06/1993 | -6.41% | -2.18% | -0.65% |  |
| Guggenheim Floating Rate Strategies | 04/22/2013 | -0.27% | 2.77% | 2.77% |  |
| Guggenheim Global Managed Futures Strategy | 11/07/2008 | -6.66% | 2.67% | -0.30% |  |
| Guggenheim Multi-Hedge Strategies | 11/29/2005 | -10.65% | 1.39% | 0.63% |  |
| Guggenheim Rydex Basic Materials | 05/02/2001 | -9.47% | 6.08% | 5.32% |  |
| Guggenheim Rydex Commodities Strategy | 09/30/2005 | 1.18% | 5.04% | -1.01% |  |
| Guggenheim Rydex NASDAQ-100 | 05/07/1997 | 16.64% | 16.68% | 15.29% |  |
| Invesco VI Balanced-Risk Allocation | 01/23/2009 | -3.50% | 1.47% | 2.50% |  |
| Invesco VI EQV International Equity | 09/19/2001 | -6.68% | 1.93% | 3.02% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| Invesco VI Global Health Care | 04/30/2004 | -3.19% | 2.33% | 4.05% |  |
| Janus Henderson Balanced | 12/31/1999 | 7.97% | 6.85% | 7.01% |  |
| Janus Henderson Enterprise | 09/13/1993 | 7.96% | 8.11% | 10.56% |  |
| Janus Henderson Flexible Bond | 09/13/1993 | -5.41% | -0.93% | 0.31% |  |
| Janus Henderson Global Sustainable Equity Portfolio | 01/26/2022 | 3.87% |  |  | 2.80% |
| Janus Henderson Global Technology Portfolio | 01/18/2000 | 24.41% | 16.61% | 17.63% |  |
| LargeCap Growth I | 05/26/1994 | 17.86% | 12.78% | 13.25% |  |
| LargeCap S&P 500 Index | 05/03/1999 | 17.12% | 12.79% | 11.37% |  |
| LVIP American Century Value | 05/01/1996 | 2.17% | 7.32% | 6.90% |  |
| LVIP American Century VP Inflation Protection | 12/31/2002 | -5.50% | 0.19% | 0.68% |  |
| MFS New Discovery | 05/01/1998 | -0.65% | 3.65% | 7.81% |  |
| MFS Utilities | 01/03/1995 | 4.21% | 4.54% | 4.93% |  |
| MFS VIT International Value | 08/23/2001 | -0.13% | 3.81% | 6.16% |  |
| Midcap | 12/18/1987 | 12.76% | 10.21% | 10.89% |  |
| Neuberger Berman AMT Mid Cap Growth | 11/03/1997 | 16.50% | 9.23% | 9.12% |  |
| Neuberger Berman AMT Sustainable Equity | 02/18/1999 | 18.24% | 12.53% | 9.89% |  |
| Northern Lights TOPS Aggressive Growth ETF | 07/22/2015 | 4.57% | 6.89% |  | 6.60% |
| Northern Lights TOPS Balanced ETF | 07/22/2015 | -0.51% | 3.35% |  | 3.53% |
| Northern Lights TOPS Conservative ETF | 07/22/2015 | -1.32% | 2.45% |  | 2.54% |
| Northern Lights TOPS Growth ETF | 07/22/2015 | 3.35% | 6.02% |  | 5.80% |
| Northern Lights TOPS Moderate Growth ETF | 07/22/2015 | 1.37% | 4.71% |  | 4.70% |
| PIMCO Emerging Market Bond | 09/30/2002 | 0.45% | -0.23% | 2.04% |  |
| PIMCO VIT All Asset | 04/30/2004 | -3.49% | 3.25% | 3.18% |  |
| PIMCO VIT Commodity Real Return Strategy | 11/10/2014 | -3.33% | 5.67% | 0.27% |  |
| PIMCO VIT High Yield | 04/30/1998 | -0.19% | 2.31% | 3.43% |  |
| PIMCO VIT Low Duration | 03/31/2006 | -2.67% | -0.05% | 0.13% |  |
| PIMCO VIT Total Return | 12/31/1997 | -4.51% | -1.04% | 0.49% |  |
| Principal Capital Appreciation | 04/28/1998 | 18.26% | 13.40% | 11.72% |  |
| Principal LifeTime 2020 | 08/30/2004 | 0.33% | 3.87% | 4.24% |  |
| Principal LifeTime 2030 | 08/30/2004 | 1.93% | 5.15% | 5.34% |  |
| Principal LifeTime 2040 | 08/30/2004 | 4.41% | 6.57% | 6.39% |  |
| Principal LifeTime 2050 | 08/30/2004 | 6.13% | 7.52% | 7.07% |  |
| Real Estate Securities | 05/01/1998 | -1.67% | 2.60% | 4.90% |  |
| SAM Balanced | 06/03/1997 | 5.23% | 5.40% | 5.43% |  |
| SAM Conservative Balanced | 04/23/1998 | 1.58% | 3.33% | 3.81% |  |
| SAM Conservative Growth | 06/03/1997 | 7.77% | 7.14% | 6.86% |  |
| SAM Flexible Income | 09/09/1997 | -0.66% | 1.77% | 2.66% |  |
| SAM Strategic Growth | 06/03/1997 | 9.49% | 8.50% | 7.67% |  |
| Short-Term Income | 01/12/1994 | -1.98% | 0.88% | 0.82% |  |
| SmallCap | 05/01/1998 | -0.43% | 6.22% | 6.65% |  |
| T Rowe Price Blue Chip Growth | 12/29/2000 | 27.79% | 13.02% | 13.11% |  |
| Templeton Global Bond VIP | 01/24/1989 | -18.34% | -5.90% | -3.14% |  |
| The Merger Fund VL | 05/31/2004 | -3.62% | 2.35% | 2.35% |  |
| US LargeCap Buffer April Account | 03/29/2023 | 11.21% |  |  | 13.67% |
| US LargeCap Buffer January Account | 12/28/2022 | 11.09% |  |  | 15.43% |
| US LargeCap Buffer July Account | 06/29/2022 | 10.69% |  |  | 12.21% |
| US LargeCap Buffer October Account | 09/29/2022 | 11.96% |  |  | 16.63% |
| VanEck VIP Global Gold Fund | 04/26/2013 | 7.24% | 4.16% | 5.25% |  |
| VanEck VIP Global Resources | 05/01/2006 | -10.08% | 6.19% | -0.48% |  |

---

------

For applications signed before April 6, 2017, the following are hypothetical average annual total returns for the period ending December 31, 2024 assuming the Contract had been offered as of the effective dates of the underlying mutual funds in which the divisions invest (the performance calculations with Surrender Charge are in accordance with the SEC standard, while the performance calculations without the Surrender Charge are not in accordance with the SEC standard):

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| 1290 VT Convertible Securities Portfolio | 10/28/2013 | 8.47% | 5.51% | 5.70% |  |
| 1290 VT GAMCO Small Company Value Portfolio | 08/01/1988 | 10.26% | 9.24% | 7.50% |  |
| 1290 VT Micro Cap Portfolio | 04/18/2014 | 18.66% | 8.49% | 8.65% |  |
| 1290 VT Smartbeta Equity ESG Portfolio | 10/28/2013 | 15.01% | 8.35% | 8.15% |  |
| 1290 VT Socially Responsible Portfolio | 08/31/1999 | 20.27% | 12.24% | 10.79% |  |
| ALPS Global Opportunity | 10/24/2014 | 16.63% | 6.65% | 7.80% |  |
| American Funds Asset Allocation | 08/01/1989 | 14.75% | 6.79% | 6.79% |  |
| American Funds Global Small Capitalization | 04/30/1998 | 0.92% | 1.55% | 4.31% |  |
| American Funds IS Growth Income | 12/14/2012 | 22.48% | 11.43% | 10.63% |  |
| American Funds Managed Risk Asset Allocation | 09/28/2012 | 13.28% | 4.08% | 4.64% |  |
| American Funds Managed Risk Growth | 05/01/2013 | 22.06% | 10.01% | 9.14% |  |
| American Funds Managed Risk International | 05/01/2013 | -1.62% | -3.66% | -0.40% |  |
| American Funds Washington Mutual Investors | 07/05/2001 | 17.46% | 10.62% | 8.71% |  |
| American New World | 06/17/1999 | 5.08% | 3.07% | 4.73% |  |
| BlackRock 60/40 Target Allocation ETF | 04/30/2014 | 10.05% | 5.62% | 5.24% |  |
| Blackrock Advantage SMID Cap VI | 04/20/1982 | 10.40% | 7.15% | 7.68% |  |
| BlackRock Global Allocation VI | 02/28/1992 | 7.65% | 4.50% | 4.10% |  |
| Blue Chip | 12/09/2020 | 19.58% |  |  | 9.10% |
| BNY Mellon IP MidCap Stock | 12/29/2000 | 11.02% | 7.73% | 5.97% |  |
| Calvert VP EAFE International Index | 11/12/2002 | 1.74% | 2.97% | 3.38% |  |
| Calvert VP Investment Grade Bond Index | 03/31/2003 | -0.40% | -1.76% | -0.21% |  |
| Calvert VP Nasdaq 100 Index Portfolio | 04/27/2000 | 23.43% | 17.91% | 16.25% |  |
| Calvert VP Russell 2000 Small Cap Index | 04/27/2000 | 9.70% | 5.69% | 5.99% |  |
| Calvert VP S&P MidCap 400 Index | 05/03/1999 | 11.97% | 8.51% | 7.81% |  |
| ClearBridge Small Cap Growth | 02/02/2007 | 3.01% | 3.91% | 6.41% |  |
| Columbia Limited Duration Credit | 05/07/2010 | 3.41% | 0.62% | 0.89% |  |
| Columbia Small Cap Value | 06/01/2000 | 7.40% | 9.69% | 7.71% |  |
| Core Plus Bond | 12/10/1987 | -0.28% | -1.26% | 0.40% |  |
| Deutsche Alternative Asset Allocation | 01/30/2009 | 4.07% | 2.76% | 1.63% |  |
| Deutsche Small Mid Cap Value | 05/01/1996 | 4.55% | 4.28% | 3.97% |  |
| Diversified Balanced Managed Volatility | 10/31/2013 | 7.55% | 4.07% | 4.45% |  |
| Diversified Growth Managed Volatility | 10/31/2013 | 9.92% | 5.76% | 5.79% |  |
| Diversified International | 03/23/1994 | 3.48% | 3.42% | 3.83% |  |
| Equity Income | 04/28/1998 | 13.88% | 6.89% | 7.94% |  |
| Fidelity VIP Contrafund | 01/03/1995 | 31.89% | 15.39% | 12.02% |  |
| Fidelity VIP Energy Portfolio | 07/19/2001 | 2.80% | 10.78% | 2.90% |  |
| Fidelity VIP Freedom 2020 Portfolio | 04/26/2005 | 6.15% | 3.67% | 4.53% |  |
| Fidelity VIP Freedom 2030 Portfolio | 04/26/2005 | 7.86% | 5.01% | 5.79% |  |
| Fidelity VIP Freedom 2040 Portfolio | 04/08/2009 | 11.49% | 7.56% | 7.42% |  |
| Fidelity VIP Freedom 2050 Portfolio | 04/08/2009 | 12.22% | 7.80% | 7.53% |  |
| Fidelity VIP Gov't Money Market | 01/12/2000 | 3.62% | 0.99% | 0.26% |  |
| Fidelity VIP Health Care Portfolio | 07/18/2001 | 3.63% | 3.94% | 6.51% |  |
| Fidelity VIP Mid Cap | 12/28/1998 | 15.80% | 9.77% | 7.67% |  |
| Fidelity VIP Overseas | 01/28/1987 | 3.58% | 4.27% | 4.82% |  |
| Franklin Global Real Estate | 01/24/1989 | -1.49% | -1.46% | 1.11% |  |
| Franklin Income VIP Fund | 02/29/2008 | 5.82% | 3.95% | 3.93% |  |
| Franklin Rising Dividends | 01/27/1992 | 9.39% | 8.91% | 9.05% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| Franklin US Government Securities VIP | 03/14/1989 | 0.18% | -1.68% | -0.64% |  |
| Global Emerging Markets | 10/24/2000 | 5.26% | 0.95% | 2.00% |  |
| Goldman Sachs VIT Mid Cap Value | 01/09/2006 | 10.84% | 8.31% | 6.46% |  |
| Goldman Sachs VIT Multi-Strategy Alternatives | 04/25/2014 | 2.07% | 1.88% | 0.53% |  |
| Goldman Sachs VIT Small Cap Equity Insights | 08/31/2007 | 17.43% | 7.47% | 7.43% |  |
| Government & High Quality Bond | 05/06/1993 | -0.56% | -2.33% | -0.61% |  |
| Guggenheim Floating Rate Strategies | 04/22/2013 | 5.58% | 2.62% | 2.62% |  |
| Guggenheim Global Managed Futures Strategy | 11/07/2008 | -0.81% | 2.52% | -0.43% |  |
| Guggenheim Multi-Hedge Strategies | 11/29/2005 | -4.79% | 1.24% | 0.49% |  |
| Guggenheim Rydex Basic Materials | 05/02/2001 | -3.62% | 5.92% | 5.18% |  |
| Guggenheim Rydex Commodities Strategy | 09/30/2005 | 7.02% | 4.88% | -1.13% |  |
| Guggenheim Rydex NASDAQ-100 | 05/07/1997 | 22.46% | 16.51% | 15.14% |  |
| Invesco VI Balanced-Risk Allocation | 01/23/2009 | 2.35% | 1.32% | 2.36% |  |
| Invesco VI EQV International Equity | 09/19/2001 | -0.83% | 1.77% | 2.88% |  |
| Invesco VI Global Health Care | 04/30/2004 | 2.65% | 2.18% | 3.90% |  |
| Janus Henderson Balanced | 12/31/1999 | 13.80% | 6.81% | 7.14% |  |
| Janus Henderson Enterprise | 09/13/1993 | 13.98% | 8.33% | 10.82% |  |
| Janus Henderson Flexible Bond | 09/13/1993 | 0.43% | -1.08% | 0.17% |  |
| Janus Henderson Global Sustainable Equity Portfolio | 01/26/2022 | 9.71% |  |  | 4.29% |
| Janus Henderson Global Technology Portfolio | 01/18/2000 | 30.22% | 16.43% | 17.68% |  |
| LargeCap Growth I | 05/26/1994 | 23.67% | 12.61% | 13.30% |  |
| LargeCap S&P 500 Index | 05/03/1999 | 22.93% | 12.62% | 11.21% |  |
| LVIP American Century Value | 05/01/1996 | 8.01% | 7.15% | 6.76% |  |
| LVIP American Century VP Inflation Protection | 12/31/2002 | 0.35% | 0.04% | 0.54% |  |
| MFS New Discovery | 05/01/1998 | 5.19% | 3.49% | 7.66% |  |
| MFS Utilities | 01/03/1995 | 10.04% | 4.38% | 4.78% |  |
| MFS VIT International Value | 08/23/2001 | 5.71% | 3.66% | 6.01% |  |
| Midcap | 12/18/1987 | 18.58% | 10.08% | 10.98% |  |
| Neuberger Berman AMT Mid Cap Growth | 11/03/1997 | 22.31% | 9.07% | 8.97% |  |
| Neuberger Berman AMT Sustainable Equity | 02/18/1999 | 24.05% | 12.36% | 9.89% |  |
| Northern Lights TOPS Aggressive Growth ETF | 07/22/2015 | 10.41% | 6.73% |  | 6.58% |
| Northern Lights TOPS Balanced ETF | 07/22/2015 | 5.33% | 3.19% |  | 3.51% |
| Northern Lights TOPS Conservative ETF | 07/22/2015 | 4.52% | 2.29% |  | 2.52% |
| Northern Lights TOPS Growth ETF | 07/22/2015 | 9.19% | 5.86% |  | 5.78% |
| Northern Lights TOPS Moderate Growth ETF | 07/22/2015 | 7.21% | 4.56% |  | 4.68% |
| PIMCO Emerging Market Bond | 09/30/2002 | 6.29% | -0.27% | 2.16% |  |
| PIMCO VIT All Asset | 04/30/2004 | 2.36% | 3.09% | 3.04% |  |
| PIMCO VIT Commodity Real Return Strategy | 11/10/2014 | 2.51% | 5.52% | 0.13% |  |
| PIMCO VIT High Yield | 04/30/1998 | 5.65% | 2.16% | 3.29% |  |
| PIMCO VIT Low Duration | 03/31/2006 | 3.17% | -0.20% | -0.01% |  |
| PIMCO VIT Total Return | 12/31/1997 | 1.33% | -1.19% | 0.35% |  |
| Principal Capital Appreciation | 04/28/1998 | 24.07% | 13.23% | 11.57% |  |
| Principal LifeTime 2020 | 08/30/2004 | 6.17% | 3.72% | 4.28% |  |
| Principal LifeTime 2030 | 08/30/2004 | 7.77% | 4.99% | 5.39% |  |
| Principal LifeTime 2040 | 08/30/2004 | 10.25% | 6.41% | 6.44% |  |
| Principal LifeTime 2050 | 08/30/2004 | 11.96% | 7.36% | 7.12% |  |
| Real Estate Securities | 05/01/1998 | 4.17% | 2.44% | 4.76% |  |
| SAM Balanced | 06/03/1997 | 11.07% | 5.24% | 5.28% |  |
| SAM Conservative Balanced | 04/23/1998 | 7.42% | 3.18% | 3.67% |  |
| SAM Conservative Growth | 06/03/1997 | 13.60% | 6.98% | 6.72% |  |
| SAM Flexible Income | 09/09/1997 | 5.18% | 1.62% | 2.52% |  |
| SAM Strategic Growth | 06/03/1997 | 15.31% | 8.33% | 7.53% |  |
| Short-Term Income | 01/12/1994 | 3.86% | 0.73% | 0.86% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** | **For Contracts without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| SmallCap | 05/01/1998 | 5.41% | 6.06% | 6.51% |  |
| T Rowe Price Blue Chip Growth | 12/29/2000 | 33.59% | 12.85% | 13.16% |  |
| Templeton Global Bond VIP | 01/24/1989 | -12.47% | -6.04% | -3.27% |  |
| The Merger Fund VL | 05/31/2004 | 2.22% | 2.19% | 2.21% |  |
| US LargeCap Buffer April Account | 03/29/2023 | 17.03% |  |  | 16.56% |
| US LargeCap Buffer January Account | 12/28/2022 | 16.91% |  |  | 17.39% |
| US LargeCap Buffer July Account | 06/29/2022 | 16.51% |  |  | 13.70% |
| US LargeCap Buffer October Account | 09/29/2022 | 17.78% |  |  | 18.27% |
| VanEck VIP Global Gold Fund | 04/26/2013 | 13.07% | 4.21% | 5.40% |  |
| VanEck VIP Global Resources | 05/01/2006 | -4.23% | 6.03% | -0.61% |  |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| 1290 VT Convertible Securities Portfolio | 10/28/2013 | 2.47% | 5.02% | 5.70% |  |
| 1290 VT GAMCO Small Company Value Portfolio | 08/01/1988 | 4.26% | 8.82% | 7.50% |  |
| 1290 VT Micro Cap Portfolio | 04/18/2014 | 12.66% | 8.06% | 8.65% |  |
| 1290 VT Smartbeta Equity ESG Portfolio | 10/28/2013 | 9.01% | 7.91% | 8.15% |  |
| 1290 VT Socially Responsible Portfolio | 08/31/1999 | 14.27% | 11.86% | 10.79% |  |
| ALPS Global Opportunity | 10/24/2014 | 10.63% | 6.18% | 7.80% |  |
| American Funds Asset Allocation | 08/01/1989 | 8.75% | 6.32% | 6.79% |  |
| American Funds Global Small Capitalization | 04/30/1998 | -5.08% | 0.98% | 4.31% |  |
| American Funds IS Growth Income | 12/14/2012 | 16.48% | 11.03% | 10.63% |  |
| American Funds Managed Risk Asset Allocation | 09/28/2012 | 7.28% | 3.56% | 4.64% |  |
| American Funds Managed Risk Growth | 05/01/2013 | 16.06% | 9.59% | 9.14% |  |
| American Funds Managed Risk International | 05/01/2013 | -7.62% | -4.37% | -0.40% |  |
| American Funds Washington Mutual Investors | 07/05/2001 | 11.46% | 10.21% | 8.71% |  |
| American New World | 06/17/1999 | -0.92% | 2.54% | 4.73% |  |
| BlackRock 60/40 Target Allocation ETF | 04/30/2014 | 4.05% | 5.13% | 5.24% |  |
| Blackrock Advantage SMID Cap VI | 04/20/1982 | 4.40% | 6.69% | 7.68% |  |
| BlackRock Global Allocation VI | 02/28/1992 | 1.65% | 3.99% | 4.10% |  |
| Blue Chip | 12/09/2020 | 13.58% |  |  | 8.52% |
| BNY Mellon IP MidCap Stock | 12/29/2000 | 5.02% | 7.28% | 5.97% |  |
| Calvert VP EAFE International Index | 11/12/2002 | -4.26% | 2.44% | 3.38% |  |
| Calvert VP Investment Grade Bond Index | 03/31/2003 | -6.40% | -2.42% | -0.21% |  |
| Calvert VP Nasdaq 100 Index Portfolio | 04/27/2000 | 17.43% | 17.60% | 16.25% |  |
| Calvert VP Russell 2000 Small Cap Index | 04/27/2000 | 3.70% | 5.21% | 5.99% |  |
| Calvert VP S&P MidCap 400 Index | 05/03/1999 | 5.97% | 8.07% | 7.81% |  |
| ClearBridge Small Cap Growth | 02/02/2007 | -2.99% | 3.39% | 6.41% |  |
| Columbia Limited Duration Credit | 05/07/2010 | -2.59% | 0.03% | 0.89% |  |
| Columbia Small Cap Value | 06/01/2000 | 1.40% | 9.27% | 7.71% |  |
| Core Plus Bond | 12/10/1987 | -6.28% | -1.90% | 0.40% |  |
| Deutsche Alternative Asset Allocation | 01/30/2009 | -1.93% | 2.21% | 1.63% |  |
| Deutsche Small Mid Cap Value | 05/01/1996 | -1.45% | 3.77% | 3.97% |  |
| Diversified Balanced Managed Volatility | 10/31/2013 | 1.55% | 3.55% | 4.45% |  |
| Diversified Growth Managed Volatility | 10/31/2013 | 3.92% | 5.28% | 5.79% |  |
| Diversified International | 03/23/1994 | -2.52% | 2.89% | 3.83% |  |
| Equity Income | 04/28/1998 | 7.88% | 6.43% | 7.94% |  |
| Fidelity VIP Contrafund | 01/03/1995 | 25.89% | 15.05% | 12.02% |  |
| Fidelity VIP Energy Portfolio | 07/19/2001 | -3.20% | 10.38% | 2.90% |  |
| Fidelity VIP Freedom 2020 Portfolio | 04/26/2005 | 0.15% | 3.14% | 4.53% |  |
| Fidelity VIP Freedom 2030 Portfolio | 04/26/2005 | 1.86% | 4.51% | 5.79% |  |
| Fidelity VIP Freedom 2040 Portfolio | 04/08/2009 | 5.49% | 7.11% | 7.42% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| Fidelity VIP Freedom 2050 Portfolio | 04/08/2009 | 6.22% | 7.35% | 7.53% |  |
| Fidelity VIP Gov't Money Market | 01/12/2000 | -2.38% | 0.40% | 0.26% |  |
| Fidelity VIP Health Care Portfolio | 07/18/2001 | -2.37% | 3.42% | 6.51% |  |
| Fidelity VIP Mid Cap | 12/28/1998 | 9.80% | 9.35% | 7.67% |  |
| Fidelity VIP Overseas | 01/28/1987 | -2.42% | 3.76% | 4.82% |  |
| Franklin Global Real Estate | 01/24/1989 | -7.49% | -2.11% | 1.11% |  |
| Franklin Income VIP Fund | 02/29/2008 | -0.18% | 3.43% | 3.93% |  |
| Franklin Rising Dividends | 01/27/1992 | 3.39% | 8.48% | 9.05% |  |
| Franklin US Government Securities VIP | 03/14/1989 | -5.82% | -2.33% | -0.64% |  |
| Global Emerging Markets | 10/24/2000 | -0.74% | 0.36% | 2.00% |  |
| Goldman Sachs VIT Mid Cap Value | 01/09/2006 | 4.84% | 7.87% | 6.46% |  |
| Goldman Sachs VIT Multi-Strategy Alternatives | 04/25/2014 | -3.93% | 1.32% | 0.53% |  |
| Goldman Sachs VIT Small Cap Equity Insights | 08/31/2007 | 11.43% | 7.02% | 7.43% |  |
| Government & High Quality Bond | 05/06/1993 | -6.56% | -3.00% | -0.61% |  |
| Guggenheim Floating Rate Strategies | 04/22/2013 | -0.42% | 2.07% | 2.62% |  |
| Guggenheim Global Managed Futures Strategy | 11/07/2008 | -6.81% | 1.97% | -0.43% |  |
| Guggenheim Multi-Hedge Strategies | 11/29/2005 | -10.79% | 0.66% | 0.49% |  |
| Guggenheim Rydex Basic Materials | 05/02/2001 | -9.62% | 5.44% | 5.18% |  |
| Guggenheim Rydex Commodities Strategy | 09/30/2005 | 1.02% | 4.38% | -1.13% |  |
| Guggenheim Rydex NASDAQ-100 | 05/07/1997 | 16.46% | 16.18% | 15.14% |  |
| Invesco VI Balanced-Risk Allocation | 01/23/2009 | -3.65% | 0.74% | 2.36% |  |
| Invesco VI EQV International Equity | 09/19/2001 | -6.83% | 1.21% | 2.88% |  |
| Invesco VI Global Health Care | 04/30/2004 | -3.35% | 1.62% | 3.90% |  |
| Janus Henderson Balanced | 12/31/1999 | 7.80% | 6.34% | 7.14% |  |
| Janus Henderson Enterprise | 09/13/1993 | 7.98% | 7.89% | 10.82% |  |
| Janus Henderson Flexible Bond | 09/13/1993 | -5.57% | -1.71% | 0.17% |  |
| Janus Henderson Global Sustainable Equity Portfolio | 01/26/2022 | 3.71% |  |  | 2.69% |
| Janus Henderson Global Technology Portfolio | 01/18/2000 | 24.22% | 16.11% | 17.68% |  |
| LargeCap Growth I | 05/26/1994 | 17.67% | 12.24% | 13.30% |  |
| LargeCap S&P 500 Index | 05/03/1999 | 16.93% | 12.25% | 11.21% |  |
| LVIP American Century Value | 05/01/1996 | 2.01% | 6.69% | 6.76% |  |
| LVIP American Century VP Inflation Protection | 12/31/2002 | -5.65% | -0.57% | 0.54% |  |
| MFS New Discovery | 05/01/1998 | -0.81% | 2.97% | 7.66% |  |
| MFS Utilities | 01/03/1995 | 4.04% | 3.87% | 4.78% |  |
| MFS VIT International Value | 08/23/2001 | -0.29% | 3.13% | 6.01% |  |
| Midcap | 12/18/1987 | 12.58% | 9.67% | 10.98% |  |
| Neuberger Berman AMT Mid Cap Growth | 11/03/1997 | 16.31% | 8.64% | 8.97% |  |
| Neuberger Berman AMT Sustainable Equity | 02/18/1999 | 18.05% | 11.98% | 9.89% |  |
| Northern Lights TOPS Aggressive Growth ETF | 07/22/2015 | 4.41% | 6.26% |  | 6.58% |
| Northern Lights TOPS Balanced ETF | 07/22/2015 | -0.67% | 2.65% |  | 3.51% |
| Northern Lights TOPS Conservative ETF | 07/22/2015 | -1.48% | 1.74% |  | 2.52% |
| Northern Lights TOPS Growth ETF | 07/22/2015 | 3.19% | 5.38% |  | 5.78% |
| Northern Lights TOPS Moderate Growth ETF | 07/22/2015 | 1.21% | 4.05% |  | 4.68% |
| PIMCO Emerging Market Bond | 09/30/2002 | 0.29% | -0.88% | 2.16% |  |
| PIMCO VIT All Asset | 04/30/2004 | -3.64% | 2.55% | 3.04% |  |
| PIMCO VIT Commodity Real Return Strategy | 11/10/2014 | -3.49% | 5.03% | 0.13% |  |
| PIMCO VIT High Yield | 04/30/1998 | -0.35% | 1.60% | 3.29% |  |
| PIMCO VIT Low Duration | 03/31/2006 | -2.83% | -0.81% | -0.01% |  |
| PIMCO VIT Total Return | 12/31/1997 | -4.67% | -1.83% | 0.35% |  |
| Principal Capital Appreciation | 04/28/1998 | 18.07% | 12.87% | 11.57% |  |
| Principal LifeTime 2020 | 08/30/2004 | 0.17% | 3.19% | 4.28% |  |
| Principal LifeTime 2030 | 08/30/2004 | 1.77% | 4.49% | 5.39% |  |
| Principal LifeTime 2040 | 08/30/2004 | 4.25% | 5.94% | 6.44% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** | **For Contracts with Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| Principal LifeTime 2050 | 08/30/2004 | 5.96% | 6.90% | 7.12% |  |
| Real Estate Securities | 05/01/1998 | -1.83% | 1.89% | 4.76% |  |
| SAM Balanced | 06/03/1997 | 5.07% | 4.75% | 5.28% |  |
| SAM Conservative Balanced | 04/23/1998 | 1.42% | 2.64% | 3.67% |  |
| SAM Conservative Growth | 06/03/1997 | 7.60% | 6.51% | 6.72% |  |
| SAM Flexible Income | 09/09/1997 | -0.82% | 1.05% | 2.52% |  |
| SAM Strategic Growth | 06/03/1997 | 9.31% | 7.89% | 7.53% |  |
| Short-Term Income | 01/12/1994 | -2.14% | 0.14% | 0.86% |  |
| SmallCap | 05/01/1998 | -0.59% | 5.58% | 6.51% |  |
| T Rowe Price Blue Chip Growth | 12/29/2000 | 27.59% | 12.48% | 13.16% |  |
| Templeton Global Bond VIP | 01/24/1989 | -18.47% | -6.82% | -3.27% |  |
| The Merger Fund VL | 05/31/2004 | -3.78% | 1.64% | 2.21% |  |
| US LargeCap Buffer April Account | 03/29/2023 | 11.03% |  |  | 13.49% |
| US LargeCap Buffer January Account | 12/28/2022 | 10.91% |  |  | 15.25% |
| US LargeCap Buffer July Account | 06/29/2022 | 10.51% |  |  | 12.04% |
| US LargeCap Buffer October Account | 09/29/2022 | 11.78% |  |  | 16.45% |
| VanEck VIP Global Gold Fund | 04/26/2013 | 7.07% | 3.70% | 5.40% |  |
| VanEck VIP Global Resources | 05/01/2006 | -10.23% | 5.55% | -0.61% |  |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| 1290 VT Convertible Securities Portfolio | 10/28/2013 | 8.20% | 5.24% | 5.44% |  |
| 1290 VT GAMCO Small Company Value Portfolio | 08/01/1988 | 9.99% | 8.97% | 7.24% |  |
| 1290 VT Micro Cap Portfolio | 04/18/2014 | 18.36% | 8.22% | 8.38% |  |
| 1290 VT Smartbeta Equity ESG Portfolio | 10/28/2013 | 14.72% | 8.08% | 7.88% |  |
| 1290 VT Socially Responsible Portfolio | 08/31/1999 | 19.97% | 11.96% | 10.51% |  |
| ALPS Global Opportunity | 10/24/2014 | 16.33% | 6.39% | 7.53% |  |
| American Funds Asset Allocation | 08/01/1989 | 14.46% | 6.52% | 6.52% |  |
| American Funds Global Small Capitalization | 04/30/1998 | 0.67% | 1.29% | 4.05% |  |
| American Funds IS Growth Income | 12/14/2012 | 22.17% | 11.15% | 10.35% |  |
| American Funds Managed Risk Asset Allocation | 09/28/2012 | 13.00% | 3.82% | 4.38% |  |
| American Funds Managed Risk Growth | 05/01/2013 | 21.75% | 9.73% | 8.86% |  |
| American Funds Managed Risk International | 05/01/2013 | -1.87% | -3.90% | -0.65% |  |
| American Funds Washington Mutual Investors | 07/05/2001 | 17.17% | 10.34% | 8.44% |  |
| American New World | 06/17/1999 | 4.82% | 2.82% | 4.47% |  |
| BlackRock 60/40 Target Allocation ETF | 04/30/2014 | 9.78% | 5.36% | 4.97% |  |
| Blackrock Advantage SMID Cap VI | 04/20/1982 | 10.12% | 6.88% | 7.41% |  |
| BlackRock Global Allocation VI | 02/28/1992 | 7.38% | 4.23% | 3.84% |  |
| Blue Chip | 12/09/2020 | 19.28% |  |  | 8.82% |
| BNY Mellon IP MidCap Stock | 12/29/2000 | 10.74% | 7.46% | 5.71% |  |
| Calvert VP EAFE International Index | 11/12/2002 | 1.48% | 2.72% | 3.12% |  |
| Calvert VP Investment Grade Bond Index | 03/31/2003 | -0.65% | -2.01% | -0.46% |  |
| Calvert VP Nasdaq 100 Index Portfolio | 04/27/2000 | 23.12% | 17.61% | 15.96% |  |
| Calvert VP Russell 2000 Small Cap Index | 04/27/2000 | 9.43% | 5.43% | 5.73% |  |
| Calvert VP S&P MidCap 400 Index | 05/03/1999 | 11.69% | 8.24% | 7.54% |  |
| ClearBridge Small Cap Growth | 02/02/2007 | 2.75% | 3.65% | 6.15% |  |
| Columbia Limited Duration Credit | 05/07/2010 | 3.15% | 0.37% | 0.63% |  |
| Columbia Small Cap Value | 06/01/2000 | 7.13% | 9.42% | 7.44% |  |
| Core Plus Bond | 12/10/1987 | -0.53% | -1.50% | 0.14% |  |
| Deutsche Alternative Asset Allocation | 01/30/2009 | 3.80% | 2.50% | 1.38% |  |
| Deutsche Small Mid Cap Value | 05/01/1996 | 4.29% | 4.02% | 3.71% |  |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| Diversified Balanced Managed Volatility | 10/31/2013 | 7.28% | 3.81% | 4.19% |  |
| Diversified Growth Managed Volatility | 10/31/2013 | 9.64% | 5.50% | 5.52% |  |
| Diversified International | 03/23/1994 | 3.22% | 3.16% | 3.57% |  |
| Equity Income | 04/28/1998 | 13.59% | 6.63% | 7.67% |  |
| Fidelity VIP Contrafund | 01/03/1995 | 31.56% | 15.10% | 11.74% |  |
| Fidelity VIP Energy Portfolio | 07/19/2001 | 2.54% | 10.50% | 2.64% |  |
| Fidelity VIP Freedom 2020 Portfolio | 04/26/2005 | 5.88% | 3.41% | 4.26% |  |
| Fidelity VIP Freedom 2030 Portfolio | 04/26/2005 | 7.59% | 4.75% | 5.53% |  |
| Fidelity VIP Freedom 2040 Portfolio | 04/08/2009 | 11.21% | 7.29% | 7.15% |  |
| Fidelity VIP Freedom 2050 Portfolio | 04/08/2009 | 11.94% | 7.53% | 7.26% |  |
| Fidelity VIP Gov't Money Market | 01/12/2000 | 3.36% | 0.73% | 0.01% |  |
| Fidelity VIP Health Care Portfolio | 07/18/2001 | 3.37% | 3.68% | 6.25% |  |
| Fidelity VIP Mid Cap | 12/28/1998 | 15.51% | 9.49% | 7.40% |  |
| Fidelity VIP Overseas | 01/28/1987 | 3.32% | 4.01% | 4.56% |  |
| Franklin Global Real Estate | 01/24/1989 | -1.74% | -1.71% | 0.86% |  |
| Franklin Income VIP Fund | 02/29/2008 | 5.56% | 3.69% | 3.67% |  |
| Franklin Rising Dividends | 01/27/1992 | 9.11% | 8.63% | 8.78% |  |
| Franklin US Government Securities VIP | 03/14/1989 | -0.07% | -1.93% | -0.89% |  |
| Global Emerging Markets | 10/24/2000 | 4.99% | 0.70% | 1.75% |  |
| Goldman Sachs VIT Mid Cap Value | 01/09/2006 | 10.56% | 8.04% | 6.20% |  |
| Goldman Sachs VIT Multi-Strategy Alternatives | 04/25/2014 | 1.82% | 1.63% | 0.28% |  |
| Goldman Sachs VIT Small Cap Equity Insights | 08/31/2007 | 17.13% | 7.20% | 7.16% |  |
| Government & High Quality Bond | 05/06/1993 | -0.81% | -2.58% | -0.85% |  |
| Guggenheim Floating Rate Strategies | 04/22/2013 | 5.31% | 2.36% | 2.37% |  |
| Guggenheim Global Managed Futures Strategy | 11/07/2008 | -1.06% | 2.26% | -0.68% |  |
| Guggenheim Multi-Hedge Strategies | 11/29/2005 | -5.03% | 0.99% | 0.24% |  |
| Guggenheim Rydex Basic Materials | 05/02/2001 | -3.86% | 5.66% | 4.91% |  |
| Guggenheim Rydex Commodities Strategy | 09/30/2005 | 6.75% | 4.62% | -1.38% |  |
| Guggenheim Rydex NASDAQ-100 | 05/07/1997 | 22.15% | 16.22% | 14.85% |  |
| Invesco VI Balanced-Risk Allocation | 01/23/2009 | 2.09% | 1.06% | 2.11% |  |
| Invesco VI EQV International Equity | 09/19/2001 | -1.08% | 1.52% | 2.63% |  |
| Invesco VI Global Health Care | 04/30/2004 | 2.39% | 1.92% | 3.64% |  |
| Janus Henderson Balanced | 12/31/1999 | 13.51% | 6.54% | 6.87% |  |
| Janus Henderson Enterprise | 09/13/1993 | 13.69% | 8.06% | 10.54% |  |
| Janus Henderson Flexible Bond | 09/13/1993 | 0.18% | -1.33% | -0.08% |  |
| Janus Henderson Global Sustainable Equity Portfolio | 01/26/2022 | 9.43% |  |  | 4.03% |
| Janus Henderson Global Technology Portfolio | 01/18/2000 | 29.89% | 16.14% | 17.39% |  |
| LargeCap Growth I | 05/26/1994 | 23.36% | 12.33% | 13.01% |  |
| LargeCap S&P 500 Index | 05/03/1999 | 22.62% | 12.34% | 10.93% |  |
| LVIP American Century Value | 05/01/1996 | 7.74% | 6.89% | 6.49% |  |
| LVIP American Century VP Inflation Protection | 12/31/2002 | 0.10% | -0.21% | 0.29% |  |
| MFS New Discovery | 05/01/1998 | 4.92% | 3.24% | 7.39% |  |
| MFS Utilities | 01/03/1995 | 9.76% | 4.12% | 4.52% |  |
| MFS VIT International Value | 08/23/2001 | 5.45% | 3.40% | 5.75% |  |
| Midcap | 12/18/1987 | 18.28% | 9.80% | 10.70% |  |
| Neuberger Berman AMT Mid Cap Growth | 11/03/1997 | 22.01% | 8.80% | 8.70% |  |
| Neuberger Berman AMT Sustainable Equity | 02/18/1999 | 23.74% | 12.08% | 9.62% |  |
| Northern Lights TOPS Aggressive Growth ETF | 07/22/2015 | 10.13% | 6.46% |  | 6.31% |
| Northern Lights TOPS Balanced ETF | 07/22/2015 | 5.06% | 2.93% |  | 3.25% |
| Northern Lights TOPS Conservative ETF | 07/22/2015 | 4.26% | 2.03% |  | 2.26% |
| Northern Lights TOPS Growth ETF | 07/22/2015 | 8.91% | 5.59% |  | 5.52% |
| Northern Lights TOPS Moderate Growth ETF | 07/22/2015 | 6.94% | 4.29% |  | 4.42% |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** | **For Contracts with Liquidity Max ("No Surrender Charge Rider")<br>and without Surrender Charge** |
| **Division** | **Effective<br>Date** | **One Year** | **Five Years** | **Ten Years** | **Since Inception** |
| PIMCO Emerging Market Bond | 09/30/2002 | 6.02% | -0.51% | 1.91% |  |
| PIMCO VIT All Asset | 04/30/2004 | 2.10% | 2.83% | 2.78% |  |
| PIMCO VIT Commodity Real Return Strategy | 11/10/2014 | 2.25% | 5.25% | -0.12% |  |
| PIMCO VIT High Yield | 04/30/1998 | 5.39% | 1.90% | 3.03% |  |
| PIMCO VIT Low Duration | 03/31/2006 | 2.91% | -0.45% | -0.26% |  |
| PIMCO VIT Total Return | 12/31/1997 | 1.08% | -1.44% | 0.10% |  |
| Principal Capital Appreciation | 04/28/1998 | 23.76% | 12.95% | 11.29% |  |
| Principal LifeTime 2020 | 08/30/2004 | 5.90% | 3.46% | 4.02% |  |
| Principal LifeTime 2030 | 08/30/2004 | 7.50% | 4.73% | 5.12% |  |
| Principal LifeTime 2040 | 08/30/2004 | 9.97% | 6.14% | 6.17% |  |
| Principal LifeTime 2050 | 08/30/2004 | 11.68% | 7.09% | 6.85% |  |
| Real Estate Securities | 05/01/1998 | 3.91% | 2.18% | 4.49% |  |
| SAM Balanced | 06/03/1997 | 10.79% | 4.98% | 5.02% |  |
| SAM Conservative Balanced | 04/23/1998 | 7.15% | 2.92% | 3.41% |  |
| SAM Conservative Growth | 06/03/1997 | 13.31% | 6.71% | 6.45% |  |
| SAM Flexible Income | 09/09/1997 | 4.92% | 1.36% | 2.27% |  |
| SAM Strategic Growth | 06/03/1997 | 15.02% | 8.06% | 7.26% |  |
| Short-Term Income | 01/12/1994 | 3.60% | 0.48% | 0.61% |  |
| SmallCap | 05/01/1998 | 5.15% | 5.79% | 6.24% |  |
| T Rowe Price Blue Chip Growth | 12/29/2000 | 33.26% | 12.57% | 12.87% |  |
| Templeton Global Bond VIP | 01/24/1989 | -12.69% | -6.27% | -3.51% |  |
| The Merger Fund VL | 05/31/2004 | 1.97% | 1.94% | 1.95% |  |
| US LargeCap Buffer April Account | 03/29/2023 | 16.73% |  |  | 16.27% |
| US LargeCap Buffer January Account | 12/28/2022 | 16.61% |  |  | 17.10% |
| US LargeCap Buffer July Account | 06/29/2022 | 16.22% |  |  | 13.42% |
| US LargeCap Buffer October Account | 09/29/2022 | 17.48% |  |  | 17.97% |
| VanEck VIP Global Gold Fund | 04/26/2013 | 12.79% | 3.95% | 5.14% |  |
| VanEck VIP Global Resources | 05/01/2006 | -4.47% | 5.77% | -0.86% |  |

---

------

**TAXATION UNDER CERTAIN RETIREMENT PLANS**

**INDIVIDUAL RETIREMENT ANNUITIES**

<u>Contributions</u>. Individuals may make contributions for individual retirement annuity (IRA) contracts. Individuals may make deductible contributions (for any year) up to the lesser of the amount shown in the chart or 100% of compensation.

Such individuals may establish a traditional IRA for a non-working spouse (if they file a joint return). The annual contribution for both spouses' contracts cannot exceed the lesser of the amount shown in the chart or 100% of the working spouse's compensation. No more than the individual IRA limit may be contributed to either spouse's IRA for any year.

---

| | | |
|:---|:---|:---|
| **Traditional IRA - Maximum Annual Contribution** | **Traditional IRA - Maximum Annual Contribution** | **Traditional IRA - Maximum Annual Contribution** |
| **Year** | **Individual IRA** | **Individual IRA + Spousal IRA** |
| 2024 | $7000 | $14000 |
| 2025 | $7000 | $14000 |

---

For succeeding years, limits are indexed for cost of living.

Individuals age 50 or over are also permitted to make additional "catch-up" contributions. The additional contribution is $1,000 in 2024 and 2025. These additional catch-up contributions can be applied for Spousal IRA purposes.

Contributions may be tax deductible. If an individual and his/her spouse do not participate in a qualified retirement plan, the contributions to an IRA are generally fully tax deductible regardless of income. However, if your or your spouse is an active participant in a qualified retirement plan, the ability to deduct IRA contributions depends upon his/her income level and tax filing status.

<u>Taxation of Distributions</u>. Distributions from IRA Contracts are taxed as ordinary income to the recipient, although special rules exist for the tax-free return of non-deductible contributions. In addition, taxable distributions received under an IRA Contract prior to age 59 ½ are subject to a 10% penalty tax in addition to regular income tax. Certain distributions may qualify for an exception to the 10% pre-age 59½ premature distribution penalty, including distributions: due to death; due to disability; if the distribution is paid as part of a series of substantially equal periodic payments (SEPPs) made for the life (or life expectancy) of the Owner or the joint lives (or joint life expectancies) of the Owner and the Owner's designated Beneficiary; to pay deductible medical expenses; for unemployed health insurance premiums; for first-time home purchases (up to $10,000); for higher education expenses; made on account of certain levies on income and payments; qualified reservist distributions; for qualified birth or adoption (up to $5,000); due to terminal illness; and for disaster relief (up to $22,000).

<u>Required Distributions</u>. Generally, you must commence taking required minimum distributions ("RMDs") from an IRA Contract not later than your "Required Beginning Date." The Required Beginning Date for your first RMD for IRAs (including SEPs and SIMPLE IRAs) is April 1st of the year following the calendar year in which you reach

• 70½ if you attained 70½ by December 31st, 2019

• 72 if you attained 72 by December 31st, 2022

• 73 if you attain age 72 on/after January 1st, 2023

• 75 if you attain age 74 after December 31st, 2032

Upon the death of the Owner the required minimum distribution options available to the beneficiary will depend upon the beneficiary's status at the time of death.

Eligible Designated Beneficiary: An "eligible designated beneficiary" may direct that payment of his/her benefits be made or started no later than December 31 of the year following the year of Owner's death with annual distributions of at least the required minimum distribution. An eligible designated beneficiary is any designated beneficiary who is (1) the Owner's spouse, (2) no more than ten (10) years younger than the Owner, (3) the Owner's minor child who has not reached majority (age 21), (4) disabled, or (5) chronically ill. If the surviving spouse is the eligible designated beneficiary on the IRA Contract, the surviving spouse may have additional distribution options. An eligible designated beneficiary who is the Owner's minor child ceases to retain the status of eligible designated beneficiary upon reaching the age of majority. Upon reaching majority the entire remaining balance of the Contract must be distributed by December 31 of the year in which occurs the tenth anniversary of the minor attaining majority.

------

Non-eligible Designated Beneficiary: A non-eligible designated beneficiary must distribute the entire balance of the IRA Contract by December 31 of the year in which occurs the tenth anniversary of the Owner's death. If the Owner had reached his or her Required Beginning Date prior to death, the beneficiary must continue taking distributions during the 10-year period at least as rapidly as under the method in effect at the date of death, and then any remaining balance must be distributed by December 31 of the year in which occurs the tenth anniversary of the Owner's death.

No individual designated as beneficiary: If the Owner had not reached his or her Required Beginning Date prior to death and there is no designated beneficiary or Owner's beneficiary is not an individual (for example, the beneficiary is the Owner's estate), the entire balance of the IRA Contract must be paid by December 31 of the year in which occurs the fifth anniversary of Owner's death. If Owner had attained his or her Required Beginning Date prior to death, and there is no designated beneficiary or Owner's beneficiary is not an individual, distributions must continue at least as rapidly as under the method in effect at the date of death.

An IRS penalty tax of up to 25% may be imposed on the amount by which the required minimum distribution in any year exceeds the amount actually distributed in that year.

<u>Tax-Free Rollovers</u>. The Internal Revenue Code (the "Code") permits the taxable portion of funds to be transferred in a tax-free rollover from a qualified retirement plan, tax-deferred annuity plan or governmental 457(b) plan to an IRA Contract if certain conditions are met, and if the indirect rollover of assets is completed within 60 days after the distribution from the qualified plan is received by the plan participant. A direct rollover of funds may avoid a 20% federal tax withholding generally applicable to qualified plans, tax-deferred annuity plan, or governmental 457(b) plan distributions and the 60-day rollover rules. In addition, not more frequently than once every twelve months, an individual may execute one tax-free indirect rollover from one IRA to another, subject to the 60-day limitation and other requirements. The once-per-year limitation on rollovers does not apply to direct transfers of funds between IRA custodians or trustees or to Roth IRA conversions.

**SIMPLIFIED EMPLOYEE PENSION (SEP) PLANS AND SALARY REDUCTION SIMPLIFIED EMPLOYEE PENSION (SAR/SEP) PLANS**

<u>Contributions</u>. Under Section 408(k) of the Code, employers may establish a type of IRA plan referred to as a simplified employee pension plan (SEP). Employer contributions to a SEP cannot exceed the lesser of 25% of employee compensation or $70,000 for 2025.

Employees of certain small employers may have contributions made to the salary reduction simplified employee pension plan (SAR/SEP) on their behalf on a salary reduction basis. The amount that an employee chooses to defer and contribute to the SAR/SEP is referred to as an elective deferral.

These elective deferrals are subject to the same cap as elective deferrals to IRC Section 401(k) plans, see table below. In addition to the elective deferrals, SAR/SEP may permit additional elective deferrals by individuals age 50 or over, referred to as "catch-up contributions".

No new SAR/SEP are permitted after 1996 for any employer, but those in effect prior to 1997 may continue to operate, receive contributions, and add new employees.

---

| | | |
|:---|:---|:---|
| **Salary Reduction Simplified Employee Pension Plan (SAR/SEP)** | **Salary Reduction Simplified Employee Pension Plan (SAR/SEP)** | **Salary Reduction Simplified Employee Pension Plan (SAR/SEP)** |
| **Year** | **Elective Deferral** | **Catch-up Contribution** |
| 2024 | $23000 | $7500 |
| 2025 | $23500 | $7500 |

---

Those between the ages of 60 and 63 will be eligible for a "super" catch-up of up to $11,250 in place of the $7,500 catch-up contribution, if your plan allows.

<u>Taxation of Distributions</u>. Generally, distribution payments from SEPs and SAR/SEPs are subject to the same distribution rules described above for traditional IRAs.

<u>Required Distributions</u>. SEPs and SAR/SEPs are subject to the same minimum required distribution rules described above for traditional IRAs.

<u>Tax-Free Rollovers</u>. Generally, rollovers and direct transfers may be made to and from SEPs and SAR/SEPs in the same manner as described above for traditional IRAs, subject to the same conditions and limitations.

------

**SAVINGS INCENTIVE MATCH PLANS FOR EMPLOYEES (SIMPLE IRA)**

<u>Contributions</u>. Under Section 408(p) of the Code, employers may establish a type of IRA plan known as a SIMPLE IRA. Employees may have contributions made to the SIMPLE IRA on a salary reduction basis. The amount that an employee chooses to defer and contribute to the SIMPLE IRA is referred to as an elective deferral.

These elective deferrals cannot exceed the amounts shown in the chart below.

In addition to the elective deferrals, SIMPLE IRA may permit additional elective deferrals by individuals age 50 or over, referred to as "catch-up contributions" in an amount equal to $3,500 for 2024 and 2025. Those between the ages of 60 and 63 will be eligible for a "super" catch-up of up to $5,250 in place of the $3,500 catch-up contribution, if your plan allows.

Elective contribution amounts made under the salary reduction portions (i.e., those subject to the $16,500 limit in 2025) of a SIMPLE IRA plan are counted in the overall limit on elective deferrals by any individual. For example, if in 2025, an individual under age 50 defers the maximum of $16,500 to a SIMPLE IRA of one employer and also participates in a 401(k) plan of another employer, they would be limited to an elective deferral of $7,000 ($23,500 - $16,500) to the 401(k) plan for 2025.

The employer generally must match either 100% of the employee's elective deferral, up to 3% of the employee's compensation (subject to certain exceptions) or fixed nonelective contributions of 2% of compensation of all eligible employees.

---

| | | | |
|:---|:---|:---|:---|
| **Savings Incentive Match Plan for Employees (SIMPLE IRA)** | **Savings Incentive Match Plan for Employees (SIMPLE IRA)** | **Savings Incentive Match Plan for Employees (SIMPLE IRA)** | **Savings Incentive Match Plan for Employees (SIMPLE IRA)** |
| **Year** | **Elective Deferral** | **Catch-up Contribution** | **401(k) Elective Deferral** |
| 2024 | $16000 | $3500 | $23000 |
| 2025 | $16500 | $3500 | $23500 |

---

<u>Taxation of Distributions</u>. Generally, distribution payments from SIMPLE IRAs are subject to the same distribution rules described above for traditional IRAs, except that distributions made within two years of the date of an employee's first participation in a SIMPLE IRA of an employer are subject to a 25% penalty tax instead of the 10% penalty tax discussed previously.

<u>Required Distributions</u>. SIMPLE IRAs are subject to the same minimum required distribution rules described above for traditional IRAs.

<u>Tax-Free Rollovers</u>. Direct transfers may be made among SIMPLE IRAs in the same manner as described above for IRAs, subject to the same conditions and limitations. Rollovers from SIMPLE IRAs to other types of IRAs and certain qualified plans are permitted after two years have elapsed from the date of an employee's first participation in a SIMPLE IRA of the employer. Rollovers to SIMPLE IRAs from other plans are permitted after two years of participation in the SIMPLE IRA.

**ROTH INDIVIDUAL RETIREMENT ANNUITIES (ROTH IRA)**

<u>Contribution</u>. Under Section 408A of the Code, individuals may contribute to a Roth IRA on his/her own behalf up to the lesser of maximum annual contribution limit as shown in the chart or 100% of compensation. In addition, the contribution must be reduced by the amount of any contributions made to other IRAs for the benefit of the same individual.

---

| | | |
|:---|:---|:---|
| **Roth IRA - Maximum Annual Contribution** | **Roth IRA - Maximum Annual Contribution** | **Roth IRA - Maximum Annual Contribution** |
| **Year** | **Individual Roth IRA** | **Catch-up Contribution** |
| 2024 | $7000 | $1000 |
| 2025 | $7000 | $1000 |

---

Individuals age 50 or over are also permitted to make additional "catch-up" contributions. The additional contribution is $1,000 for 2024 and 2025.

For succeeding years, individual Roth IRA contributions and catch-up contribution limits are indexed for cost-of-living.

------

For 2024, modified adjust gross income must be under $146,000 for single filers or under $230,000 for joint filers to make the full Roth IRA contribution of $7,000 ($8,000 if you are 50 or over). The maximum contribution is phased out for single taxpayers with adjusted gross income of $146,000 or more and for joint filers with adjusted gross income $230,000 or more.

For 2025, modified adjusted gross income must be under $150,000 for single filers or under $236,000 for joint filers to make the full Roth IRA contribution of $7,000 ($8,000 if you are 50 or over). The maximum contribution is phased out for single taxpayers with adjusted gross income of $150,000 or more and for joint filers with adjusted gross income of $230,000 or more.

A person whose filing status is "married, filing separately" may not make a full Roth IRA contribution, unless the couple is separated and have been living apart for the entire year. Only a partial contribution is allowed if your Modified Adjusted Gross Income is less than $10,000.

Those entitled to only a partial contribution should check with a tax advisor to determine the allowable contribution amount.

<u>Taxation of Distribution</u>. Qualified distributions are received income-tax free by the Roth IRA owner, or beneficiary in case of the Roth IRA owner's death. A qualified distribution is any distribution made after five years if the IRA owner is over age 59½, dies, becomes disabled, or uses the funds for first-time home purchase at the time of distribution. The five-year period for owner contributions begins January 1 of the year the first contribution is made to any Roth IRA. The five-year period for converted amounts begins from January 1 of the year of the conversion for the purposes of the 10% penalty tax.

<u>Required Distributions</u>. Roth IRAs are not subject to lifetime minimum required distributions. Roth IRAs are subject to the same post-death minimum required distribution rules described above for IRAs.

**FLEXIBLE PENSION BUILDER DISCLOSURE**

At the time the owner submits a deferred income transfer request, the Company will inform the contract owner of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)Amounts used to purchase deferred income payments are not liquid once the deferred income transfer is made.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)Deferred income payments made pursuant to the Flexible Pension Builder Rider are subject to the claims paying ability of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)The deferred income payment amount that the owner receives from the Company may be higher or lower than the amount the owner might receive if he or she purchased a similar product offered by the Company or by another company. When making a deferred income transfer, the owner should consider, in consultation with his or her financial adviser, payment amounts for similar products, as well as the owner's future income needs, tax situation, contract terms, and the claims paying ability of the insurance company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)The deferred income payment amount is based on various factors disclosed in your prospectus. The confirmation the Company will send the owner with respect to the deferred income transfer will provide the owner with the deferred income payment amount for the amount transferred.

Upon completion of a deferred income transfer, the owner will receive a confirmation that will include information about:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)The amount of the deferred income payment purchased.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)The lack of liquidity of amounts transferred to the Flexible Pension Builder Rider.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)The owner's ability to consider other products offered by the Company or by another company and the right to cancel the deferred income transfer within the 10 day cancellation period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)The compensation, if any, paid to the broker/dealer or any other person as a result of the deferred income transfer.

------

**FINANCIAL STATEMENTS**

The financial statements of the Principal Life Insurance Company Separate Account B and Principal Life Insurance Company are incorporated by reference to the submission for type <u>[N-VPFS](https://www.sec.gov/Archives/edgar/data/9713/000000971325000039/plicvasabnvpfs123124.htm)</u> filed by Principal Life Insurance Company Separate Account B with the Securities and Exchange Commission on April 28, 2025.

**PART C**

**OTHER INFORMATION**

**Item 27.**&nbsp;&nbsp;&nbsp;&nbsp;**Exhibits**

Unless otherwise noted, documents containing Accession Numbers below have previously been filed with the Securities and Exchange Commission and are incorporated herein by reference.

---

| | | |
|:---|:---|:---|
| (a) | <u>[Resolution of Board of Directors of the Depositor (filed with the Commission on 07/02/2014 Accession No. 0000009713-14-000078)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000078/plic-sabresolutions.htm)</u> | <u>[Resolution of Board of Directors of the Depositor (filed with the Commission on 07/02/2014 Accession No. 0000009713-14-000078)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000078/plic-sabresolutions.htm)</u> |
| (b) | **Custodian Agreements** - N/A | **Custodian Agreements** - N/A |
| (c) | **Underwriting Contracts** | **Underwriting Contracts** |
|  | (1) | <u>[Distribution Agreement dated 08/04/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/ex-99b3axdistributionagmt0.htm)</u> |
|  | (2) | <u>[Selling Agreement (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/pivot-sellingagreement.htm)</u> |
| (d) | **Contracts** | **Contracts** |
|  | (1) | <u>[Form of Variable Annuity Contract (filed with the Commission on 09/16/2014 Accession No. 0000009713-14-000082)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000082/a4apivotcontract.htm)</u> |
|  | (2) | <u>[Waiver of Surrender Charge Rider (filed with the Commission on 09/16/2014 Accession No. 0000009713-14-000082)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000082/a4bwaiverofsurrendercharge.htm)</u> |
|  | (3) | <u>[Deferred Income Rider (filed with the Commission on 09/16/2014 Accession No. 0000009713-14-000082)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000082/a4cdeferredincomerider.htm)</u> |
|  | (4) | <u>[No Surrender Charge Rider (Liquidity Max) (filed with the Commission on 09/16/2014 Accession No. 0000009713-14-000082)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000082/a4dnosurrenderchargerider.htm)</u> |
|  | (5) | <u>[Return of Premium Death Benefit Rider (filed with the Commission on 09/16/2014 Accession No. 0000009713-14-000082)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000082/a4ereturnofpremiumdeathben.htm)</u> |
|  | (6) | <u>[Annual Step-up Death Benefit Rider (filed with the Commission on 09/16/2014 Accession No. 0000009713-14-000082)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000082/a4fannualstep-updeathbenef.htm)</u> |
|  | (7) | <u>[Contract Data Page (filed with the Commission on 09/16/2014 Accession No. 0000009713-14-000082)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000082/a4gdatapage.htm)</u> |
|  | (8) | <u>[Traditional IRA Endorsement](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/traditionaliraendorsement.htm)[(filed with the](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/traditionaliraendorsement.htm)[Post-Effective Amendment #](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/traditionaliraendorsement.htm)[16](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/traditionaliraendorsement.htm)[to the Registration Statement](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/traditionaliraendorsement.htm)[on 4/30/2025 Accession No.](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/traditionaliraendorsement.htm)[0000009713-25-000074](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/traditionaliraendorsement.htm)[)](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/traditionaliraendorsement.htm)</u> |
|  | (9) | <u>[Roth IRA Endorsement](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)[(filed with the Post-Effec](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)[t](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)[i](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)[ve Amendment #](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)[16 to the Registrati](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)[on Statement on 4/30/2025 Accession No. 0000009713-25-000074](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)[)](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)[.](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/rothiraendorsement2025.htm)</u> |
|  | (10) | <u>[SIMPLE IRA Endorsement](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/simpleiraendorsement2025.htm)[(filed with the Post-Effe](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/simpleiraendorsement2025.htm)[ctive Amendment #16 to the Registration Statement on 4/30/2025 Accession No. 0000009713-25-000074).](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/simpleiraendorsement2025.htm)</u>  |
| (e) | **Applications** | **Applications** |
|  | (1) | <u>[Form of Variable Annuity Application (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/pivotapplication.htm)</u> |
| (f) | **Depositor's Certificate of Incorporation and By-laws** | **Depositor's Certificate of Incorporation and By-laws** |
|  | (1) | <u>[Articles of Incorporation of the Depositor (filed with the Commission on 07/02/2014 Accession No. 0000009713-14-000078)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000078/plic-articlesofincorporati.htm)</u> |
|  | (2) | <u>[Bylaws of Depositor (filed with the Commission on 07/02/2014 Accession No. 0000009713-14-000078)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000078/plic-bylaws.htm)</u> |
| (g) | **Reinsurance Contracts** | **Reinsurance Contracts** |
|  | The Depositor maintains reinsurance arrangements in the normal course of business, none of which are material. | The Depositor maintains reinsurance arrangements in the normal course of business, none of which are material. |

---

---

| | | |
|:---|:---|:---|
| (h) | **Participation Agreements** | **Participation Agreements** |
|  | **1. ALPS** | **1. ALPS** |
|  | (a) | <u>[ALPS Variable Investment Trust Participation Agreement dated 04/30/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-alpsx043015.htm)</u> |
|  | (b) | <u>[ALPS Variable Investment Trust Rule 22c-2 Agreement dated 04/30/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-alps22cx2x043015.htm)</u> |

---

------

---

| | |
|:---|:---|
| **2. American Funds** | **2. American Funds** |
| (a) | <u>[American Funds Distributors, Inc. Participation and Service Agreement dated 05/01/2014 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-americanfundsxpa.htm)</u> |
| (b) | <u>[American Funds Distributors, Inc. Business Agreement dated 05/01/2014 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-americanfundsxbu.htm)</u> |
| (c) | <u>[American Funds Service Company Rule 22c-2 Agreement dated 05/19/2014 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-americanfundsrul.htm)</u> |
| (d) | <u>[American Funds Form of First Amendment To Fund Participation and Service Agreement (filed with the Commission on 04/29/2015 Accession No. 0000009713-15-000043)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000043/partagrmt-amfundsamdt1xfor.htm)</u> |

---

---

| | |
|:---|:---|
| **3. BlackRock** | **3. BlackRock** |
| (a) | <u>[BlackRock Variable Series Funds, Inc. Participation Agreement dated 05/19/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-blackrockx051915.htm)</u> |
| (b) | <u>[BlackRock Advisors, LLC Administrative Services Agreement dated 05/19/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-blackrockadminsv.htm)</u> |
| (c) | <u>[BlackRock Variable Series Funds, Inc. Distribution Sub-Agreement dated 05/19/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-blackrockdistsub.htm)</u> |

---

---

| | |
|:---|:---|
| **4. BNY Mellon (formerly Dreyfus)** | **4. BNY Mellon (formerly Dreyfus)** |
| (a) | <u>[Participation Agreement with Dreyfus Investment Portfolios, as amended (filed with the Commission for 333-116220 on 05/01/2008 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8d1y.htm)</u> |
| (b) | <u>[Dreyfus Services Corporation Participation Agreement Amendment No. 2 dated 04/15/11 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-dreyfusamdt20415.htm)</u> |
| (c) | <u>[Dreyfus Services Corporation Participation Agreement Amendment No. 3 dated 04/25/12 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-dreyfusamdt30425.htm)</u> |
| (d) | <u>[Administrative Services Agreement with Dreyfus Investment Portfolios, as amended (filed with the Commission for 333-116220 on 05/01/2008 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8d2y.htm)</u> |
| (e) | <u>[Dreyfus Services Corporation Administrative Services Agreement Amendment No. 2 and Joinder dated 04/25/12 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-dreyfusasaamdt2j.htm)</u> |
| (f) | <u>[Rule 12b-1 Agreement with Dreyfus Investment Portfolios, as amended (filed with the Commission on May 1, 2008)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8d3y.htm)</u> |
| (g) | <u>[Dreyfus Service Corporation 12b-1 Letter Agreement for Service Class Shares dated 03/26/2002 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-dreyfus12bx1ltrs.htm)</u> |
| (h) | <u>[Dreyfus Service Corporation 12b-1 Letter Agreement Amendment No. 2 and Joinder dated 04/25/2012 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-dreyfus12b1ltram.htm)</u> |
| (i) | <u>[Dreyfus Service Corporation 22c-2 Supplement Agreement dated 04/16/2007 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-dreyfusx22cx2sup.htm)</u> |

---

---

| | |
|:---|:---|
| **5. Calvert** | **5. Calvert** |
| (a) | <u>[Calvert Variable Products, Inc. Consolidated Fund Participation Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-calvertxconspart.htm)</u> |
| (b) | <u>[Calvert Insurance Services, Inc. Amendment to Consolidated Fund Participation Agreement dated 04/30/2014 (filed with the commission on 10/09/2014 Accession No. 0000009713-14-000090)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000090/partagrmt-calvertconspartx.htm)</u> |
| (c) | <u>[Calvert Insurance Services, Inc. Consolidated Services Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-calvertxconsolid.htm)</u> |
| (d) | <u>[Calvert Insurance Services, Inc. Amendment to Consolidated Services Agreement dated 04/30/2014 (filed with the commission on 10/09/2014 Accession No. 0000009713-14-000090)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000090/partagrmt-calvertconssvcsx.htm)</u> |
| (e) | <u>[Calvert Distributors, Inc. Rule 22-2 Agreement with Princor dated 04/10/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-calvertx22cx2x04.htm)</u> |
| (f) | <u>[Calvert Distributors, Inc. Rule 22-2 Agreement with Principal Life Insurance Company dated 03/29/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-calvertx22cx2x03.htm)</u> |
| (g) | <u>[Calvert Investors, Inc. Omnibus Termination Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-calvertxomnibust.htm)</u> |

---

------

---

| | |
|:---|:---|
| **6. ClearBridge/Legg Mason** | **6. ClearBridge/Legg Mason** |
| (a) | <u>[Legg Mason Participation Agreement dated 04/26/2013 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-leggmasonpartagr.htm)</u> |
| (b) | <u>[Legg Mason Administrative Services Agreement dated 04/26/2013 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-leggmasonadminsv.htm)</u> |
| **7. Columbia** | **7. Columbia** |
| (a) | <u>[Columbia Funds Variable Insurance Trust Participation Agreement dated 04/28/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-columbiavitx0428.htm)</u> |
| (b) | <u>[Columbia Funds Variable Series Trust II Participation Agreement dated 04/28/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-columbiavstiix04.htm)</u> |
| (c) | <u>[Columbia Management Investment Distributors, Inc. Services Agreement dated 05/01/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-columbiaxsvcagrm.htm)</u> |
| **8. Delaware Distributors** | **8. Delaware Distributors** |
| (a) | <u>[Delaware VIP Trust & Delaware Distribution, L. P. Participation Agreement dated 04/26/2010 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-delawarepax042610.htm)</u> |
| (b) | <u>[Delaware VIP Trust & Delaware Distribution, L. P. Participation Agreement Amendment No. 1 dated 12/30/2010 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-delawarepaamdt1x.htm)</u> |
| (c) | <u>[Delaware VIP Trust & Delaware Distribution, L. P. Participation Agreement Amendment No. 2 dated 04/04/2014 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-delawarepaamdt2x.htm)</u> |
| (d) | <u>[Delaware VIP Trust & Delaware Distribution, L. P. Participation Agreement Amendment No. 3 dated 07/01/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-delaware3rdamdtx.htm)</u> |
| (e) | <u>[Delaware Distributions, L.P. Administrative Services Agreement dated 04/26/2010 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-delawareasax0426.htm)</u> |
| **9. DWS** | **9. DWS** |
| (a) | <u>[DWS Scudder Distributors, Inc. Participation Agreement dated 12/01/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-dwspax120107.htm)</u> |
| (b) | <u>[DWS Investments Distributors, Inc. Amendment No. 1 to Participation Agreement dated 01/05/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-dwspaamdt1x010511.htm)</u> |
| (c) | <u>[DWS Investments Distributors, Inc. Amendment No. 2 to Participation Agreement dated 05/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-dwspaamdt2x050111.htm)</u> |
| (d) | <u>[DWS Investments Distributors, Inc. Amendment No. 3 and Joinder to Participation Agreement dated 12/18/2012 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-dwspaamdt3x121812.htm)</u> |
| (e) | <u>[DWS Investments Distributors, Inc. Amendment No. 4 to Participation Agreement dated 04/10/2013 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-dwspaamdt4x041013.htm)</u> |
| **10. Fidelity** | **10. Fidelity** |
| (a) | <u>[Fidelity Distributors Corporation Amended and Restated Participation Agreement dated 12/20/2004 (filed with the Commission for 333-116220 as Ex-99.8E1 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8e1y.htm)</u> |
| (b) | <u>[Fidelity Investments Institutional Operations Company, Inc. Services Agreement dated 07/01/1999 (filed with the Commission for 333-116220 as Ex-99.8E2 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8e2y.htm)</u> |
| (c) | <u>[Fidelity Investments Institutional Operations Company, Inc. Service Contract for Service Class Shares dated 07/01/1999 (filed with the Commission for 333-116220 as Ex-99.8E3 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8e3y.htm)</u> |
| (d) | <u>[Fidelity Investments Institutional Operations Company, Inc. Service Contract for Service Class Shares dated 07/01/1999 (filed with the Commission for 333-116220 as Ex-99.8E3 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8e3y.htm)</u> |
| (e) | <u>[Fidelity Investments Institutional Operations Company, Inc. Service Contract for Initial Class Shares dated 03/01/2000 (filed with the Commission for 333-116220 as Ex-99.8E4 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8e4y.htm)</u> |
| (f) | <u>[Fidelity Investments Institutional Operations Company, Inc. Service Contract for Service Class 2 Shares dated 04/01/2002 (filed with the Commission for 333-116220 as Ex-99.8E5 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8e5y.htm)</u> |

---

------

---

| | |
|:---|:---|
| **11. Franklin Templeton** | **11. Franklin Templeton** |
| (a) | <u>[Franklin Templeton Distributors, Inc. Amended and Restated Participation Agreement dated 11/01/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinpaamndre.htm)</u> |
| (b) | <u>[Franklin Templeton Distributors, Inc. Amendment No. 1 to Amended and Restated Participation Agreement dated 09/10/2009 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinpaamdt1x.htm)</u> |
| (c) | <u>[Franklin Templeton Distributors, Inc. Amendment No. 2 to Amended and Restated Participation Agreement dated 08/16/2010 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinpaamdt2x.htm)</u> |
| (d) | <u>[Franklin Templeton Distributors, Inc. Addendum to the Amended and Restated Participation Agreement Addendum dated 05/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinpaaddend.htm)</u> |
| (e) | <u>[Franklin Templeton Distributors, Inc. Amendment No. 3 to Amended and Restated Participation Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinpaamdt3x.htm)</u> |
| (f) | <u>[Franklin Templeton Distributors, Inc. Amendment No. 4 to Amended and Restated Participation Agreement dated 09/16/2013 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinpaamdt4x.htm)</u> |
| (g) | <u>[Franklin Templeton Distributors, Inc. Amendment No. 5 to Amended and Restated Participation Agreement dated 05/01/2014 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinamdt5x05.htm)</u> |
| (h) | <u>[Franklin Templeton Services, LLC Administrative Services Agreement dated 12/14/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinasax1214.htm)</u> |
| (i) | <u>[Franklin Templeton Services, LLC Amendment No. 1 to Administrative Services Agreement dated 09/10/2009 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinasaamdt1.htm)</u> |
| (j) | <u>[Franklin Templeton Services, LLC Amendment No. 2 to Administrative Services Agreement dated 04/20/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinasaamdt2.htm)</u> |
| (k) | <u>[Franklin Templeton Services, LLC Amendment No. 3 to Administrative Services Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinasaamdt3.htm)</u> |
| (l) | <u>[Franklin Templeton Services, LLC Amendment No. 4 to Administrative Services Agreement dated 05/24/2013 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklinasaamdt4.htm)</u> |
| (m) | <u>[Franklin Templeton Services, LLC Amendment 5 to Administrative Services Agreement dated May 1, 2014 (filed with the Commission on 11/03/2016 Accession No. 0000009713-16-000282)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000282/partagrmt-ftasaamdt5x050114.htm)</u> |
| (n) | <u>[Franklin Templeton Services, LLC Amendment 6 to Administrative Services Agreement dated August 30, 2016 (filed with the Commission on 11/03/2016 Accession No. 0000009713-16-000282)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000282/partagrmt-ftasaamdt6x083016.htm)</u> |
| (o) | <u>[Franklin Templeton Distributors, Inc. Rule 22c-2 Agreement dated 04/16/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-franklin22cx2agr.htm)</u> |
| (p) | <u>[Amendment to Franklin Templeton Shareholder Information Agreement (22c-2) dated April 2015 (filed with the Commission on 04/29/2015 Accession No. 0000009713-15-000043)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000043/partagrmt-franklinx22c2amd.htm)</u> |
| (q) | <u>[Amendment to Franklin Templeton Participation Agreement Addendum dated March 31, 2015 (filed with the Commission on 04/29/2015 Accession No. 0000009713-15-000043)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000043/partagrmt-franklinamdt0331.htm)</u> |

---

------

---

| | |
|:---|:---|
| **12. Goldman Sachs** | **12. Goldman Sachs** |
| (a) | <u>[Goldman Sachs Variable Insurance Trust Participation Agreement dated 07/30/2004 (filed with the Commission for 333-116220 as Ex-99.8F1 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8f1y.htm)</u> |
| (b) | <u>[Goldman Sachs Variable Insurance Trust Participation Agreement Amendment No. 1 dated 06/20/2008 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-goldmanpaamdt1x0.htm)</u> |
| (c) | <u>[Goldman Sachs Variable Insurance Trust Participation Agreement Amendment No. 2 dated 04/07/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-goldmanpaamdt2x0.htm)</u> |
| (d) | <u>[Goldman Sachs Variable Insurance Trust Participation Agreement Amendment No. 3 dated 10/26/2012 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-goldmanpaamdt3x1.htm)</u> |
| (e) | <u>[Goldman Sachs & Co. Administrative Services Agreement dated 07/30/2004 (filed with the Commission for 333-116220 as Ex-99.8F2 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8f2y.htm)</u> |
| (f) | <u>[Goldman Sachs & Co. Administrative Services Agreement Amendment No. 1 dated 06/20/2008 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-goldmanasaamdt1x.htm)</u> |
| (g) | <u>[Goldman Sachs & Co. Administrative Services Agreement Amendment No. 2 dated 10/26/2012 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-goldmanasaamdt2x.htm)</u> |
| (h) | <u>[Goldman Sachs & Co. Rule 22c-2 Agreement dated 10/16/2007 (filed with the Commission for 333-116220 as Ex-99.8F3 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8f3y.htm)</u> |
| (i) | <u>[Goldman Sachs & Co. Rule 22c-2 Agreement Amendment No. 1 dated 10/26/2012 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-goldman22cx2amdt.htm)</u> |
| **13. Guggenheim/Rydex** | **13. Guggenheim/Rydex** |
| (a) | <u>[Guggenheim Variable Funds Trust and Rydex Variable Trust Participation Agreement dated 05/01/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-guggenheimrydexx.htm)</u> |
| (b) | <u>[Guggenheim Funds Distributors, LLC Variable Product Services Agreement for the Rydex Variable Trust dated 05/01/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-guggenheimrydexv.htm)</u> |
| (c) | <u>[Guggenheim Funds Distributors, LLC Services Agreement dated 05/01/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-guggenheimsvcsag.htm)</u> |
| (d) | <u>[Guggenheim Distributors, LLC FUND/SERV and Networking Agreement dated 10/28/2014 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-guggenheimfundse.htm)</u> |
| **14. Invesco (formerly AIM Advisors, Inc.)** | **14. Invesco (formerly AIM Advisors, Inc.)** |
| (a) | <u>[AIM Variable Insurance Funds, Inc. Participation Agreement dated 06/08/1999 as amended on 04/01/2001, 05/01/2002, 08/15/2002, 01/08/2003, 02/14/2003, 04/30, 2004, 04/29/2005 and 05/01/2006 (filed with the Commission for 333-116220 as Ex-99.8A1 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8a1y.htm)</u> |
| (b) | <u>[AIM Variable Insurance Funds, Inc. Amendment to Participation Agreement dated 04/30/2010 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-aimpaamdtx043010.htm)</u> |
| (c) | <u>[AIM Variable Insurance Funds Tenth Amendment to Participation Agreement dated 04/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-aimpaamdt10x0401.htm)</u> |
| (d) | <u>[AIM Variable Insurance Funds Eleventh Amendment & Joinder to Participation Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-aimpaamdt11joind.htm)</u> |
| (e) | <u>[AIM Distributors, Inc. Distribution Services Agreement dated 10/01/2002 (filed with the Commission for 333-116220 as Ex-99.8A2 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8a2y.htm)</u> |
| (f) | <u>[AIM Investment Services, Inc. Rule 22c-2 Agreement dated 04/16/2007 (filed with the Commission for 333-116220 as Ex-99.8A3 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8a3y.htm)</u> |
| (g) | <u>[AIM Investment Services, Inc. First Amendment & Joinder to the Rule 22c-2 Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-aimrule22cx2amdt.htm)</u> |
| (h) | <u>[AIM Advisors, Inc. Administrative Services Agreement dated 06/08/1999 (filed with the Commission for 333-116220 as Ex-99.8A4 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8a4y.htm)</u> |
| (i) | <u>[AIM Advisors, Inc. Administrative Services Agreement Amendment 1 dated 04/30/2004 (filed with the Commission for 333-116220 as Ex-99.8A4 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8a4y.htm)</u> |
| (j) | <u>[AIM Advisors, Inc. Administrative Services Agreement Second Amendment & Joinder dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-aimasaamdt2joind.htm)</u> |

---

------

---

| | |
|:---|:---|
| **15. Janus** | **15. Janus** |
| (a) | <u>[Janus Aspen Series Participation Agreement (Service Shares) dated 04/28/2000, as amended 08/20/2007 (filed with the Commission for 033-74232 on 05/01/2008 Accession No. 0000950137-08-006521)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006521/c26089bpexv99wx8d1y.htm)</u> |
| (b) | <u>[Janus Aspen Series Amendment No. 7 to Fund Participation Agreement (Service Shares) dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-januspaamdt7svcs.htm)</u> |
| (c) | <u>[Janus Aspen Series Amendment No. 8 to Fund Participation Agreement (Service Shares) dated 02/24/2012 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janusamdt8022412.htm)</u> |
| (d) | <u>[Janus Capital Management LLC Administrative Services Letter Agreement dated 05/06/2008 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janusasaltrx0506.htm)</u> |
| (e) | <u>[Janus Capital Management LLC Amendment to Administrative Services Letter Agreement (Service Shares) dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janusamdttoasalt.htm)</u> |
| (f) | <u>[Janus Distributors, Inc. Distribution and Shareholder Services Agreement dated 08/28/2000 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janusdistshagrmt.htm)</u> |
| (g) | <u>[Janus Funds Distribution and Shareholder Services Agreement - Janus Aspen Series - Service Shares dated 10/19/2001 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janusacceptltrdi.htm)</u> |
| (h) | <u>[Janus Distributors, LLC letter amendment to Distribution, Shareholder Servicing, Administrative Servicing and Fund/SERV Agreements dated 08/14/2006 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janusltrx081406.htm)</u> |
| (i) | <u>[Janus Distributors LLC Amendment to Distribution and Shareholder Services Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janusamdttodista.htm)</u> |
| (j) | <u>[Janus Aspen Series Rule 22c-2 Agreement dated 04/16/2007 (filed with the Commission for 033-74232 on 05/01/2008 Accession No. 0000950137-08-006521)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006521/c26089bpexv99wx8d4y.htm)</u> |
| (k) | <u>[Janus Distributors LLC Amendment to Rule 22c-2 Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janus22cx2amdtx1.htm)</u> |
| (l) | <u>[Janus Services LLC Supplemental Agreement - Letter Regarding handling of Mutual Fund Orders dated 05/20/2005 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-janusltrrehandli.htm)</u> |

---

---

| | |
|:---|:---|
| **16. Lincoln** | **16. Lincoln** |
| (a) | <u>[Participation Agreement with Lincoln Variable Insurance Products Trust dated April 26, 2021 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092)](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h2a-lincolnparticipati.htm)</u> |
| (b) | <u>[Amendment to Participation Agreement with Lincoln Variable Insurance Products Trust dated May 1, 2023 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092)](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h2b-lincolnparticipati.htm)</u> |
| (c) | <u>[Amendment to Participation Agreement with Lincoln Variable Insurance Products Trust dated April 29, 2024 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092)](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h2c-lincolnamdmttofund.htm)</u> |
| (d) | <u>[Distribution Services Agreement with Lincoln Financial Distributors, Inc. dated April 26, 2021 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092)](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h2d-lincolndistsrvcsag.htm)</u> |
| (e) | <u>[Amendment to Distribution Services Agreement with Lincoln Financial Distributors, Inc. dated April 29, 2024 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092)](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h2e-lincolnamdmttodist.htm)</u> |
| (f) | <u>[Administrative Services Agreement with Lincoln Financial Investments Corporation dated May 1, 2023 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092)](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h2f-lincolnadminservic.htm)</u> |
| (g) | <u>[Amendment to Administrative Services Agreement with Lincoln Financial Investments Corporation dated April 29, 2024 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092)](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h2g-lincolnamndtoadmin.htm)</u> |

---

---

| | |
|:---|:---|
| **17. MFS** | **17. MFS** |
| (a) | <u>[MFS Fund Distributors, Inc. Amended and Restated Participation Agreement dated 05/01/2013 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-mfsamndrestpax05.htm)</u> |
| (b) | <u>[MFS Fund/Serv and Networking Agreement to Amended and Restated Participation Agreement dated 05/01/2013 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-mfsfundservnetwo.htm)</u> |
| (c) | <u>[MFS Fund Distributors, Inc. Amended and Restated Administrative Services Letter Agreement dated 04/01/2016 (filed with the Commission on 11/03/2016 Accession No. 0000009713-16-000282)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000282/partagrmtmfsadminsvcsltr-0.htm)</u> |
| (d) | <u>[MFS Variable Insurance Trust Website Regulatory Document Agreement dated 03/06/2008 (filed with the Commission for 333-116220 as Ex-99.8J12 on 04/30/2010 Accession No. 0000898745-10-000129)](https://www.sec.gov/Archives/edgar/data/9713/000089874510000129/mfswebsiteregdocagmtdtd03060.htm)</u> |
| (e) | <u>[MFS Fund Distributors, Inc. Rule 22c-2 Shareholder Information Agreement dated 10/16/2007 (filed with the Commission for 333-116220 as Ex-99.8J13 on 04/30/2010 Accession No. 0000898745-10-000129)](https://www.sec.gov/Archives/edgar/data/9713/000089874510000129/mfsrule22c-2agmtdtd030607.htm)</u> |
| (f) | <u>[MFS Fund Distributors, Inc. Amendment No. 1 to Rule 22c-2 Shareholder Information Agreement dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-mfs22cx2amdt1x11.htm)</u> |

---

------

---

| | |
|:---|:---|
| **18. Neuberger Berman** | **18. Neuberger Berman** |
| (a) | <u>[Participation Agreement with Neuberger Berman Advisers Management Trust, as amended (filed with the Commission for 333-116220 on 05/01/2008 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8g1y.htm)</u> |
| (b) | <u>[Neuberger Berman Advisers Management Trust Fund Participation Agreement Amendment No. 4 and Joinder dated 11/01/2011 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-neubergerdistagr.htm)</u> |
| (c) | <u>[Distribution & Administrative Services Agreement with Neuberger Berman Advisers Management Trust (filed with the Commission for 333-116220 on 05/01/2008 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8g2y.htm)</u> |
| (d) | <u>[Neuberger Berman Management LLC Distribution and Administrative Services Agreement Amendment No. 1 and Joinder dated 11/01/2011 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-neubergerdistagr.htm)</u> |
| (e) | <u>[Rule 22c-2 Agreement with Neuberger Berman Advisers Management Trust (filed with the Commission for 333-116220 on 05/01/2008 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8g3y.htm)</u> |
| (f) | <u>[Neuberger Berman Advisers Management Trust Rule 22c-2 Agreement Amendment No. 1 and Joinder dated 11/01/2011 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-neuberger22cx2am.htm)</u> |

---

---

| | |
|:---|:---|
| **19. PIMCO** | **19. PIMCO** |
| (a) | <u>[PIMCO Variable Insurance Trust Participation Agreement dated 03/09/09- (filed with the Commission for 333-116220 as Ex-99.B (8k1) on 03/01/10 Accession No. 0000898745-10-000129)](https://www.sec.gov/Archives/edgar/data/9713/000089874510000129/pimcoorigparpagmtdtd030909.htm)</u> |
| (b) | <u>[PIMCO Variable Insurance Trust Novation of and Amendment to Participation Agreement dated 10/22/2010 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pimcopanovationa.htm)</u> |
| (c) | <u>[PIMCO Variable Insurance Trust Participation Agreement Novation No. 1 dated 10/22/2010 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pimconovation1x1.htm)</u> |
| (d) | <u>[PIMCO Variable Insurance Trust Participation Agreement Novation No. 2 dated 10/22/2010 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pimconovation2x1.htm)</u> |
| (e) | <u>[PIMCO Variable Insurance Trust Participation Agreement Instrument of Accession and Amendment dated 08/29/2012 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pimcoaccessamdtx.htm)</u> |
| (f) | <u>[PIMCO Variable Insurance Trust Administrative Services Agreement for Administrative Class Shares dated 03/09/09 (filed with the Commission for 333-116220 as Ex-99.B (8k2) on 03/01/10 Accession No. 0000898745-10-000129)](https://www.sec.gov/Archives/edgar/data/9713/000089874510000129/pimcosrvceagmtdtd0309091.htm)</u> |
| (g) | <u>[PIMCO Variable Insurance Trust Administrative Services Agreement for Administrative Class Shares Amendment No. 1 dated 04/22/09 (filed with the Commission for 333-116220 as Ex-99.B (8k3) on 03/01/10 Accession No. 0000898745-10-000129)](https://www.sec.gov/Archives/edgar/data/9713/000089874510000129/pimcosrvceagmtdtd0422092.htm)</u> |
| (h) | <u>[PIMCO Variable Insurance Trust Administrative Services Agreement Assignment and Amendment dated 03/29/2012 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pimcosvcsagrmtam.htm)</u> |

---

------

---

| | |
|:---|:---|
| **20. Principal Variable Contracts Funds, Inc.** | **20. Principal Variable Contracts Funds, Inc.** |
| (a) | <u>[Principal Variable Contracts Funds, Inc. Participation Agreement dated 01/05/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvcpax010507.htm)</u> |
| (b) | <u>[Principal Variable Contracts Funds, Inc. Participation Agreement Amendment No. 1 dated 06/01/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvcpaamdt1x060107.htm)</u> |
| (c) | <u>[Principal Variable Contracts Funds, Inc. Participation Agreement Amendment No. 2 dated 01/01/2010 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvcpaamdt2x010110.htm)</u> |
| (d) | <u>[Principal Variable Contracts Funds, Inc. Participation Agreement Amendment No. 3 (letter) dated 06/17/2010 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvcpaamdtx061710.htm)</u> |
| (e) | <u>[Principal Variable Contracts Funds, Inc. Participation Agreement Amendment No. 4 and Joinder dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvcpaamdt3joinde.htm)</u> |
| (f) | <u>[Principal Variable Contracts Fund, Inc. Participation Agreement Amendment No. 5 dated 02/09/2015 (filed with the Commission on 04/29/2015 Accession No. 0000009713-15-000043)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000043/partagrmt-pvcamd5x020915.htm)</u> |
| (g) | <u>[Principal Variable Contracts Fund, Inc. Participation Agreement Amendment No. 6 dated 08/10/2016 (filed with the Commission on 11/03/2016 Accession No. 0000009713-16-000282)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000282/partagrmt-pvcamdt6x081016.htm)</u> |
| (h) | <u>[Principal Variable Contracts Fund, Inc. Rule 12b-1 Compensation Letter dated 12/30/2009 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvc12b1ltrx12300.htm)</u> |
| (i) | <u>[Principal Variable Contracts Fund, Inc. Amendment to Rule 12b-1 Compensation Letter dated 11/09/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvc12b1ltramdtx1.htm)</u> |
| (j) | <u>[Principal Variable Contracts Funds, Inc. Rule 22c-2 Agreement dated 04/16/2007 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvc22c2agrmt0416.htm)</u> |
| (k) | <u>[Principal Variable Contracts Funds, Inc. Rule 22c-2 Agreement Amendment No. 1 and Joinder dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-pvc22cx2amdt1joi.htm)</u> |

---

---

| | |
|:---|:---|
| **21. T. Rowe Price** | **21. T. Rowe Price** |
| (a) | <u>[Participation Agreement with T Rowe Equity Series Inc. dated October 14. 2004, as amended (filed with the Commission for 333-116220 on 05/01/2008 Accession No. 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8i1y.htm)</u> |
| (b) | <u>[Administrative Services Agreement with T. Rowe Equity Series Inc. dated October 14, 2004, as amended (filed with the Commission for 333-116220 on 05/01/2008 0000950137-08-06515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8i2y.htm)</u> |
| (c) | <u>[T. Rowe Price Administrative Services Agreement Letter Amendment No. 2 dated 03/16/2012 (filed with the commission on 02/23/2015 Accession No. 0000009713-15-000007)](https://www.sec.gov/Archives/edgar/data/9713/000000971315000007/partagrmt-troweadminsvcslt.htm)</u> |
| (d) | <u>[Rule 12b-1 Agreement with T Rowe Equity Series Inc. dated October 14, 2004 (filed with the Commission for 333-116220 on 05/01/2008 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8i2y.htm)</u> |
| (e) | <u>[Rule 22c-2 Agreement with T Rowe Equity Series Inc. dated October 14, 2004 (filed with the Commission for 333-116220 on 05/01/2008 0000950137-08-006515)](https://www.sec.gov/Archives/edgar/data/9713/000095013708006515/c26052bpexv99wx8i3y.htm)</u> |
| (f) | <u>[Participation Agreement Amendment with T. Rowe Equity Series Inc. dated 05/01/2017 (filed with the Commission for 333-116220 on 04/29/2019 Accession No. 0000009713-19-000038)](https://www.sec.gov/Archives/edgar/data/9713/000000971319000038/ex99-troweamendment050117.htm)</u> |
| (g) | <u>[Administrative Fee Agreement with T. Rowe Price Services, Inc. dated May 1, 2024 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092).](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h-troweadministrativef.htm)</u> |
| (h) | <u>[Supplement to the Administrative Fee Agreement with T. Rowe Price Services, Inc. dated May 1, 2024 (filed with the Commission on 4/29/2024 Accession No. 0000009713-24-000092).](https://www.sec.gov/Archives/edgar/data/9713/000000971324000092/ex99h-trowesupplementtoadm.htm)</u> |

---

---

| | |
|:---|:---|
| **22. The Merger Fund VL** | **22. The Merger Fund VL** |
| (a) | <u>[The Merger Fund VL Participation Agreement dated 05/05/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-themergerfundvlx.htm)</u> |
| (b) | <u>[The Merger Fund VL Administrative Services Agreement dated 05/05/2015 (filed with the Commission on 04/29/2016 Accession No. 0000009713-16-000212)](https://www.sec.gov/Archives/edgar/data/9713/000000971316000212/partagrmt-themergerfundvla.htm)</u> |

---

------

---

| | |
|:---|:---|
| **23. Van Eck** | **23. Van Eck** |
| (a) | <u>[Van Eck Worldwide Insurance Trust Participation Agreement dated 11/28/2007 (filed with the Commission for 333-116220 as Ex-99.8L1 on 03/01/2010 Accession No. 0000898745-10-000129)](https://www.sec.gov/Archives/edgar/data/9713/000089874510000129/vaneckorigparpamgtdtd112807.htm)</u> |
| (b) | <u>[Van Eck Worldwide Insurance Trust Participation Agreement Amendment No. 1 dated 04/24/2009 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-vaneckpaamdt1x04.htm)</u> |
| (c) | <u>[Van Eck VIP Trust Participation Agreement Amendment No. 2 and Joinder dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-vaneckpaamdt2joi.htm)</u> |
| (d) | <u>[Van Eck Securities Corporation Service Agreement dated 11/28/2007 (filed with the Commission for 333-116220 as Ex-99.8L3 on 03/01/2010 Accession No. 0000898745-10-000129)](https://www.sec.gov/Archives/edgar/data/9713/000089874510000129/vaneckorigparpamgtdtd112807.htm)</u> |
| (e) | <u>[Van Eck Securities Corporation Service Agreement Amendment No. 1 dated 04/24/2009 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-vaneckpaamdt1x04.htm)</u> |
| (f) | <u>[Van Eck Securities Corporation Service Agreement Amendment No. 2 dated 05/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-vaneckamdt2x0501.htm)</u> |
| (g) | <u>[Van Eck Securities Corporation Service Agreement Amendment No. 2 and Joinder dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-vaneckpaamdt2joi.htm)</u> |
| (h) | <u>[Van Eck Securities Corporation Service Agreement Amendment No. 4 dated 05/01/2012 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-vaneckamdt4x0501.htm)</u> |
| (i) | <u>[Van Eck Securities Corporation Shareholder Information Agreement (Rule 22c-2) dated 11/28/2007 (filed with the Commission for 333-116220 as Ex-99.8L2 on 03/01/2010 Accession No. 0000898745-10-000129)](https://www.sec.gov/Archives/edgar/data/9713/000089874510000129/vaneckrule22c-2amgtdtd112807.htm)</u> |
| (j) | <u>[Van Eck Securities Corporation Shareholder Information Agreement (Rule 22c-2) Amendment No. 1 and Joinder dated 11/01/2011 (filed with the Commission on 10/07/2014 Accession No. 0000009713-14-000086)](https://www.sec.gov/Archives/edgar/data/9713/000000971314000086/partagrmt-vaneck22cx2amdt1.htm)</u> |
| (k) | <u>[Van Eck Securities Corporation Service Agreement Amendment No. 5 dated 05/01/2018 (filed with the Commission on 04/29/2019 Accession No. 0000009713-19-000045)](https://www.sec.gov/Archives/edgar/data/9713/000000971319000045/ex99b8-vaneckamendmentno50.htm)</u> |

---

---

| | | |
|:---|:---|:---|
| (i) | **Administrative Contracts** - N/A | **Administrative Contracts** - N/A |
| (j) | **Other Material Contracts** - N/A | **Other Material Contracts** - N/A |
| (k) | **Legal Opinion** - <u>[Filed as Ex-99(B)(9) on 04/28/2020 (Accession No. 0000009713-20-000045)](https://www.sec.gov/Archives/edgar/data/9713/000000971320000045/ex99b9opinionofcounsel-piv.htm)</u> | **Legal Opinion** - <u>[Filed as Ex-99(B)(9) on 04/28/2020 (Accession No. 0000009713-20-000045)](https://www.sec.gov/Archives/edgar/data/9713/000000971320000045/ex99b9opinionofcounsel-piv.htm)</u> |
| (l) | **Other Opinions** | **Other Opinions** |
|  | (1) | <u>[Consent of Ernst & Young LLP \*](ex99l1-eyconsentxpivot20251.htm)</u> |
|  | (2) | Powers of Attorney - Filed as <u>[Ex-99(10B) on 04/27/2018 (Accession No. 0000009713-18-000054)](https://www.sec.gov/Archives/edgar/data/9713/000000971318000054/pivot-poax2018.htm)</u>, filed as <u>[Ex-99(B)(10B) on 04/28/2020 (Accession No. 0000009713-20-000045) for J. S. Auerbach](https://www.sec.gov/Archives/edgar/data/9713/000000971320000045/ex99b10bpoa-auerbachxpivot.htm)</u>, filed as <u>[Ex-99(L)(2) on 04/29/2021 (Accession No. 0000009713-21-000073) for M. E. Beams, C. S. Richer and A. Rivera](https://www.sec.gov/Archives/edgar/data/9713/000000971321000073/vapoa-allproductsxbeamsric.htm)</u>, filed as <u>[Ex-99(L)(2) on 04/28/2022 (Accession No. 0000009713-22-000062) for C. Muruzabal](https://www.sec.gov/Archives/edgar/data/9713/000000971322000062/ex99l2vapoa-allproductsxmu.htm)</u>, filed as <u>[Ex-99(L)(2) on 04/27/2023 (Accession No. 0000009713-23-000050) for H. E. Mitchell](https://www.sec.gov/Archives/edgar/data/9713/000000971323000050/ex9927l2vapoa-allproductsx.htm)</u>. |
|  | (3) | <u>[Opinion of Counsel (filed with the Post-Effective Amendment #16 to the Registration Statement on 4/30/2025 Accession No. 0000009713-25-000074).](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/ex99l3-pivot485bltr2025.htm)</u> |
| (m) | **Omitted Financial Statements -** N/A | **Omitted Financial Statements -** N/A |
| (n) | **Initial Capital Agreements** - N/A | **Initial Capital Agreements** - N/A |
| (o) | <u>[Form of Initial Summary Prospectus (filed with the Post-Effective Amendment #16 to the Registration Statement on 4/30/2025 Accession No. 0000009713-25-000074)](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/a497vpi-pivotisp2025.htm)</u>.  | <u>[Form of Initial Summary Prospectus (filed with the Post-Effective Amendment #16 to the Registration Statement on 4/30/2025 Accession No. 0000009713-25-000074)](https://www.sec.gov/Archives/edgar/data/9713/000000971325000074/a497vpi-pivotisp2025.htm)</u>.  |
| \* Filed Herein | \* Filed Herein | \* Filed Herein |
| \*\* To be filed by amendment | \*\* To be filed by amendment | \*\* To be filed by amendment |

---

------

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

Principal Life Insurance Company is managed by a Board of Directors which is elected by its policyowners. The directors and executive officers of the Company, their positions with the Company, including Board Committee memberships, and their principal business address, are as follows:

**DIRECTORS:**

---

| | |
|:---|:---|
| **Name and Principal Business Address** | **Positions and Offices** |
| JONATHAN S. AUERBACH<br>3 Penon Peak Trail<br>Carmel, CA 93923 | Director<br>Member, Finance and Human Resources Committees |
| MARY E. BEAMS<br>20 Green Lane<br>Weston, MA 02493 | Director<br>Member, Audit and Finance Committees |
| JOCELYN CARTER-MILLER<br>100 S. Birch #1801A<br>Ft. Lauderdale, FL 33316 | Director<br>Chair, Human Resources Committee <br>Member, Executive, Nominating and Governance Committee |
| ROGER C. HOCHSCHILD<br>682 Ardsley Road<br>Winnetka, IL 60093 | Director<br>Chair, Nominating and Governance Committee<br>Member, Human Resources Committee |
| SCOTT M. MILLS<br>BET Media Group <br>1515 Broadway, 22<sup>nd</sup> Floor <br>New York, NY 10036 | Director<br>Member, Audit, Executive and Nominating and Governance Committees |
| H. ELIZABETH MITCHELL<br>89 East Wharf Road<br>Madison, CT 06443 | Director<br>Member, Audit and Nominating and Governance Committees |
| CLAUDIO MURUZABAL<br>791 Crandon Boulevard, #1508<br>Key Biscayne, FL 33149 | Director <br>Member, Human Resources and Nominating and Governance Committees |
| DIANE C. NORDIN<br>140 Monument Street<br>Concord, MA 01742 | Director<br>Chair, Audit Committee<br>Member, Finance Committee |
| BLAIR C. PICKERELL <br>Lower House 1<br>29 Mt. Kellett Road<br>The Peak<br>Hong Kong | Director<br>Member, Finance and Human Resources Committees |
| CLARE S. RICHER<br>169 Marlborough St. Apt 1<br>Boston, MA 02116 | Director<br>Chair, Finance Committee<br>Member, Human Resources and Executive Committees |
| ALFREDO RIVERA<br>Condominio Lomas del Valle<br>Flats 21, Torre A, Apt. 7<br>Pozos de Santa Ana<br>San Jose, Costa Rica<br>10903 | Director<br>Member, Audit and Finance Committees |
| DEANNA D. STRABLE - SOETHOUT<br>Principal Financial Group<br>Des Moines, IA 50392 | Director<br>Chair of the Board, Executive Committee<br>Principal Life: Chair, President and Chief Executive Officer |

---

------

**EXECUTIVE OFFICERS (OTHER THAN DIRECTORS)**

---

| | |
|:---|:---|
| **Name and Principal Business Address** | **Positions and Offices** |
| **CHRISTOPHER AGBE DAVIES** <sup>(1)</sup> | **Vice President, Associate General Counsel, & Interim Corporate Secretary** |
| VIVEK AGRAWAL<sup>(1)</sup> | Executive Vice President and Chief Growth Officer |
| KAMAL BHATIA<sup>(1)</sup> | President and Chief Executive Officer - Principal Asset Management |
| J. SCOTT BOYD<sup>(1)</sup> | Senior Vice President - Retirement Distribution |
| WEE YEE (THOMAS) CHEONG<sup>(3)</sup> | Executive Vice President, Principal Asia |
| LISA M. COULSON<sup>(1)</sup> | Senior Vice President and Chief Human Resources Officer |
| GEORGE DJURASOVIC <sup>(1)</sup> | Interim General Counsel |
| NOREEN M. FIERRO<sup>(1)</sup> | Senior Vice President and Enterprise Chief Ethics and Compliance Officer |
| AMY C. FRIEDRICH<sup>(1)</sup> | President - Benefits and Protection |
| TERESA M. HASSARA<sup>(1)</sup> | Senior Vice President - WSRS |
| TIMOTHY A. HILL<sup>(1)</sup> | Senior Executive Managing Director - US & Europe Client Group, Principal Asset Management |
| KARA M. HOOGENSEN<sup>(1)</sup> | Senior Vice President, Benefits and Protection - Head of Workplace Benefits |
| KATHLEEN B. KAY<sup>(1)</sup> | Executive Vice President and Chief Information Officer & PGS |
| CHRISTOPHER J. LITTLEFIELD<sup>(1)</sup> | President - Retirement and Income Solutions |
| KENNETH A. MCCULLUM<sup>(1)</sup> | Executive Vice President - Chief Risk Officer and General Account |
| CHRISTOPHER D. PAYNE<sup>(1)</sup> | Senior Vice President, Government Relations |
| JOEL M. PITZ<sup>(1)</sup> | Executive Vice President and Chief Financial Officer |
| SRINIVAS D. REDDY<sup>(1)</sup> | Senior Vice President - Retirement and Income Solutions |
| NATHAN P. SCHELHAAS<sup>(1)</sup> | Senior Vice President, Benefits and Protection - Head of Business Owner Segment |
| ELLEN W. SHUMWAY<sup>(1)</sup> | Senior Executive Managing Director - Global Head of Product & Marketing, Principal Asset Management |
| PABLO SPRENGER<sup>(2)</sup> | Executive Vice President, Principal Latin America |
| BETHANY A. WOOD<sup>(1)</sup> | Executive Vice President and Chief Marketing Officer |
| <sup>(1)</sup> 711 High Street |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Des Moines, IA 50392 |  |
| <sup>(2)</sup> Av Apoquindo 3600 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Piso 10 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Santiago, Chile |  |
| <sup>(3)</sup> 29/F, Sun Hung Kai Centre  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;30 Harbour Road |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Hong Kong SAR China |  |

---

------

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

The Registrant is a separate account of Principal Life Insurance Company (the "Depositor") and is operated as a unit investment trust. Registrant supports benefits payable under Depositor's variable annuity contracts by investing assets allocated to various investment options in shares of Principal Variable Contracts Funds, Inc. and other mutual funds registered under the Investment Company Act of 1940 as open-end management investment companies of the "series" type. No person is directly or indirectly controlled by the Registrant.

The Depositor is wholly-owned by Principal Financial Services, Inc. Principal Financial Services, Inc. (an Iowa corporation) an intermediate holding company organized pursuant to Section 512A.14 of the Iowa Code. In turn, Principal Financial Services, Inc. is a wholly-owned subsidiary of Principal Financial Group, Inc., a publicly traded company that filed consolidated financial statements with the SEC. A list of persons directly or indirectly controlled by or under common control with Depositor as of December 31, 2024 appears below:

None of the companies listed in such organization chart is a subsidiary of the Registrant; therefore, only the separate financial statements of Registrant and the consolidated financial statements of Depositor are being filed with this Registration Statement.

---

| | | |
|:---|:---|:---|
| **<u>Principal Life Insurance Company - Organizational Structure</u>** | **<u>Principal Life Insurance Company - Organizational Structure</u>** | **<u>Principal Life Insurance Company - Organizational Structure</u>** |
| *(December 31, 2024)* | *(December 31, 2024)* | *(December 31, 2024)* |
|  | **Organized in** | **% Owned** |
| **PRINCIPAL FINANCIAL GROUP, INC.** | Delaware | Publicly Held |
| **<u>→ Principal Financial Services, Inc.\*#</u>** | Iowa | 100 |
| → CCB Pension Management, Co. Ltd. | China | 17.64 |
| → PFG DO Brasil LTDA\*# | Brazil | 100 |
| → Brasilprev Seguros E Previdencia S.A.\* | Brazil | 50 |
| → Principal Global Investors Participacoes, LTDA\*# | Brazil | 100 |
| → Claritas Investments LTD\*# | Cayman Islands | 100 |
| <u>→ Claritas Administracao de Recursos LTDA\*#</u> | Brazil | 100 |
| → PFG Do Brasil 2 Participacoes LTDA\*# | Brazil | 100 |
| → Ciclic Corretora de Seguros S.A.\*# | Brazil | 50.01 |
| → Principal International, LLC.\*# | Iowa | 100 |
| → Principal International (Asia) Limited\*# | Hong Kong | 100 |
| → Principal Asia Pacific Investment Consulting (Beijing) Limited\*# | China | 100 |
| → Principal International (South Asia) SDN, BHD\*# | Malaysia | 100 |
| → Principal Nominee Company (Hong Kong) Limited\*# | Hong Kong | 100 |
| → Principal Asset Management Company (Asia) Limited\*# | Hong Kong | 100 |
| → Principal Trust Company (Hong Kong) Limited\* | Hong Kong | 100 |
| → Principal Insurance Company (Hong Kong) Limited\*# | Hong Kong | 100 |
| → Principal Asset Management Berhad\* | Malaysia | 60 |
| → CIMB Wealth Advisors Berhad\* | Malaysia | 100 |
| → PT Principal Asset Management | Indonesia | 100 |
| → Principal Asset Management (S) PTE LTD\*# | Singapore | 100 |
| → Principal Asset Management Company Limited\* | Thailand | 100 |
| → PT Principal International Indonesia\* | Indonesia | 100 |
| → Principal Trust Company (Asia) Limited\*# | Hong Kong | 100 |
| → Principal Investment & Retirement Services Limited\*# | Hong Kong | 100 |
| → Principal Consulting (India) Private Limited\*# | India | 100 |
| → Principal Bermuda Holding, LLC | Delaware | 100 |
| → Principal Financial Services (Bermuda) Ltd. | Bermuda | 100 |
| → Principal Global Investors Holding Company, LLC\*# | Delaware | 100 |
| → Principal Global Financial Services (Europe) II LTD\*# | United Kingdom | 100 |
| → Principal Global Investors (Europe) Limited\* | Wales/United Kingdom | 100 |
| → Principal Global Investors (Switzerland) GMBH\* | Switzerland | 100 |
| → Principal Global Investors (Ireland) Limited\*# | Ireland | 100 |
| → PGI Origin Holding Company LTD\*#< | Wales/United Kingdom | 100 |
| → Origin Asset Management LLP\*#< | Wales/United Kingdom | 94.14 |
| → Principal Corporate Secretarial Services Limited | Wales/United Kingdom | 100 |
| → Principal Real Estate Europe Limited | Wales/United Kingdom | 100 |
| → Principal Real Estate Limited | Wales/United Kingdom | 100 |
| → Principal Real Estate B.V. | Netherlands | 100 |
| → Principal Real Estate GmbH | Germany | 100 |
| → PD Frankfurt GmbH mbH | Germany | 94.9 |
| → Principal Real Estate S.á.r.l. | Luxembourg | 100 |
| → Principal Real Estate SAS | France | 100 |

---

------

---

| | | |
|:---|:---|:---|
| → Principal Real Estate S.L.U. | Spain | 100 |
| → Principal Real Estate Spezialfondsgesellschaft mbH | Germany | 94.9 |
| → Principal Global Investors (Singapore) Limited\*# | Singapore | 100 |
| → Principal Real Asset Investments Private Fund Management (Beijing) Co., Ltd. | China | 50 |
| → Principal Private Fund Management (Shanghai) Co., Ltd. | China | 100 |
| → Principal Global Investors (Hong Kong) Limited\*# | Hong Kong | 100 |
| → Principal Global Investors Holding Company (US), LLC\*# | Delaware | 100 |
| → Spectrum Asset Management, Inc.\*#< | Connecticut | 100 |
| → SAMI Brokerage LLC | Connecticut | 100 |
| → Post Advisory Group, LLC\*#< | Delaware | 74.64 |
| → Principal Commercial Funding, LLC\*#< | Delaware | 100 |
| → Principal Global Investors, LLC\*#< | Delaware | 100 |
| → Principal Real Estate Investors, LLC\*# | Delaware | 100 |
| → Principal Global Investors Trust Company\*# | Oregon | 100 |
| → Principal Shareholder Services, Inc.\*# | Washington | 100 |
| → Principal Funds Distributor, Inc.\*# | Washington | 100 |
| → Principal Islamic Asset Management SDN. BHD\*# | Malaysia | 60 |
| → Principal Financial Group (Mauritius) LTD\*# | Mauritius | 100 |
| → Principal Life Insurance Company+# | Iowa | 100 |
| → Principal Reinsurance Company of Delaware\*#< | Delaware | 100 |
| → Principal Reinsurance Company of Delaware II\*#< | Delaware | 100 |
| → Principal Real Estate Holding Company, LLC\*#< | Delaware | 100 |
| → GAVI PREHC HC, LLC\*#< | Delaware | 100 |
| → Principal Development Investors, LLC\*#< | Delaware | 100 |
| → Principal Real Estate Fund Investors, LLC\*#< | Delaware | 100 |
| → Principal Holding Company, LLC\*#< | Iowa | 100 |
| → Petula Associates, LLC\*< | Iowa | 100 |
| → Principal Real Estate Portfolio, Inc.\*#< | Delaware | 100 |
| → GAVI PREPI HC, LLC\*#< | Delaware | 100 |
| → Petula Prolix Development Company, LLC\*#< | Iowa | 100 |
| → Principal Commercial Acceptance, LLC\*#< | Delaware | 100 |
| → Principal Generation Plant, LLC\*#< | Delaware | 100 |
| → Principal Bank\*#< | Iowa | 100 |
| → Principal Advised Services, LLC | Delaware | 100 |
| → Principal Workplace Ventures, LLC | Delaware | 100 |
| → Equity FC, LTD\*#< | Iowa | 100 |
| → Principal Dental Services, Inc.\*#< | Arizona | 100 |
| → Employers Dental Services, Inc.\*#< | Arizona | 100 |
| → First Dental Health\*#< | California | 100 |
| → Delaware Charter Guarantee & Trust Company\*#< | Delaware | 100 |
| → Preferred Product Network, Inc.\*#< | Delaware | 100 |
| → Principal Reinsurance Company of Vermont\*# | Vermont | 100 |
| → Principal Reinsurance Company of Vermont II\*#< | Vermont | 100 |
| → Principal International Holding Company, LLC\*# | Delaware | 100 |
| → Principal Global Services Private Limited\*# | India | 100 |
| → Principal Global Services (Philippines) LLC | Philippines | 100 |
| → CCB Principal Asset Management Company, LTD\* | China | 25 |
| → Principal Financial Services I (US), LLC\*# | Delaware | 100 |
| → Principal Financial Services II (US), LLC\*# | Delaware | 100 |
| → Principal Financial Services I (UK) LLP \*# | Wales/United Kingdom | 100 |
| → Principal Financial Services V (UK) LTD.\*# | United Kingdom | 100 |
| → Principal Financial Services II (UK) LTD.\*# | Wales/United Kingdom | 100 |
| → Principal Financial Services III (UK) LTD.\*# | Wales/United Kingdom | 100 |
| → Principal Financial Services Asia (UK) LTD\*# | United Kingdom | 100 |
| → Principal Global Investors Asia (UK) Ltd | United Kingdom | 100 |
| → Principal Global Investors (Australia) Service Company Pty Limited\*# | Australia | 100 |
| → Principal Investor Management (DIFC) Limited | UAE | 100 |
| → Principal Global Investors (Australia) Limited\*# | Australia | 100 |
| → Principal Global Investors (Japan) Limited\*# | Japan | 100 |
| → Principal Financial Services VI (UK) LTD\*# | United Kingdom | 100 |
| → Principal Global Financial Services (Europe) LTD\*# | United Kingdom | 100 |
| → Principal Financial Services Latin America LTD.\*# | Wales/United Kingdom | 100 |

---

------

---

| | | |
|:---|:---|:---|
| → Principal International Latin America LTD.\*# | United Kingdom | 100 |
| → Principal International Mexico, LLC\*# | Delaware | 100 |
| → Principal Mexico Servicios, S.A. de C.V.\*# | Mexico | 100 |
| → Principal Innovación, S.A. de C.V. | Mexico | 100 |
| → Principal Financial Group, S.A. de C. V. Grupo Financiero\*# | Mexico | 100 |
| → Principal Afore, S. A. de C.V., Principal Grupo Financiero\*# | Mexico | 100 |
| → Principal Fondos de Inversión S.A. de C.V., Operadora de Fondos de Inversion, Principal Grupo Financiero\*# | Mexico | 100 |
| → Principal Seguros, S.A. de C.V., Principal Grupo Financiero\*# | Mexico | 100 |
| → Principal International South America I LTD.\*# | Wales/United Kingdom | 100 |
| → Principal International South America II LTD.\*# | Wales/United Kingdom | 100 |
| → Principal International South America II LTD., Agencia En Chile\*# | Chile/United Kingdom | 100 |
| → Principal International de Chile, S.A.\*# | Chile | 100 |
| → Principal Compania de Seguros de Vida Chile S.A.\*# | Chile | 100 |
| → Principal Administradora General de Fondos S.A.\*# | Chile | 100 |
| → Principal Ahorro e Inversiones S.A.\*# | Chile | 100 |
| → Principal Servicios Corporativos Chile LTDA\*# | Chile | 100 |
| → Principal Servicios de Administración S.A.\*# | Chile | 100 |
| → Principal Holding Company Chile S.A.\*# | Chile | 100 |
| → Principal Chile Limitada\*# | Chile | 100 |
| → Administradora de Fondos de Pensiones Cuprum S.A.\*# | Chile | 97 |
| → Inversiones Cuprum Internacional S.A.\*# | Chile | 100 |
| → Principal National Life Insurance Company+# | Iowa | 100 |
| → Principal Securities, Inc. | Iowa | 100 |
| → Diversified Dental Services, Inc.\*# | Nevada | 100 |
| → Principal Innovations, Inc. | Delaware | 100 |
| → Business Owner Ecosystem, Inc. | Delaware | 100 |
| → Principal Workforce, LLC | Delaware | 100 |
| → Principal Financial Services (Asia) Pte Ltd | Singapore | 100 |
| + Consolidated financial statements are filed with the SEC. |  |  |
| \* Not required to file financial statements with the SEC. |  |  |
| # Included in the consolidated financial statements of Principal Financial Group, Inc. filed with the SEC. |  |  |
| = Separate Financial statements are filed with SEC. |  |  |
| < Included in the financial statements of Principal Life Insurance Company filed with the SEC. |  |  |

---

**Item 30. Indemnification**

Sections 490.851 through 490.859 of the Iowa Business Corporation Act permit corporations to indemnify directors and officers where (A) all of the following apply: the director or officer (i) acted in good faith; (ii) reasonably believed that (a) in the case of conduct in the individual's official capacity, that the individual's conduct was in the best interests of the corporation or (b) in all other cases, that the individual's conduct was at least not opposed to the best interests of the corporation; and (iii) in the case of any criminal proceeding, the individual had no reasonable cause to believe the individual's conduct was unlawful; and (B) the individual engaged in conduct for which broader indemnification has been made permissible or obligatory under a provision of the corporation's articles of incorporation.

Unless ordered by a court pursuant to the Iowa Business Corporation Act, a corporation shall not indemnify a director or officer in either of the following circumstances: (A) in connection with a proceeding by or in the right of the corporation, except for reasonable expenses incurred in connection with the proceeding if it is determined that the director has met the relevant standard of conduct (above) or (B) in connection with any proceeding with respect to conduct for which the director was adjudged liable on the basis that the director receive a financial benefit to which he or she was not entitled, whether or not involving action in the director's official capacity.

Registrant's By-Laws provide that it shall indemnify directors and officers against damages, awards, settlements and costs reasonably incurred or imposed in connection with any suit or proceeding to which such person is or may be made a party by reason of being a director or officer of the Registrant. Such rights of indemnification are in addition to any rights to indemnity to which the person may be entitled under Iowa law and are subject to any limitations imposed by the Board of Directors. The Board has provided that certain procedures must be followed for indemnification of officers, and that there is no indemnity of officers when there is a final adjudication of liability based upon acts which constitute gross negligence or willful misconduct.

------

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)**&nbsp;&nbsp;&nbsp;&nbsp;**Other Activity**

Principal Securities, Inc. acts as principal underwriter for variable annuity contracts issued by Principal Life Insurance Company Separate Account B, a registered unit investment trust and for variable life insurance contracts issued by Principal Life Insurance Company Variable Life Separate Account and Principal National Life Insurance Company Variable Life Separate Account, registered unit investment trusts. Principal Securities, Inc. also acts as principal underwriter for index-linked annuity contracts issued by Principal Life Insurance Company.

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

---

| | |
|:---|:---|
| **(b1) Name and principal**<br>**business address** | **(b2) Positions and offices**<br>**with principal underwriter** |
| Christopher Agbe-Davies | Vice President, Associate General Counsel and Assistant Secretary |
| Principal Financial Group<sup>(1)</sup> |  |
| Vivek Agrawal |  |
| Principal Financial Group <sup>(1)</sup> |  |
| Carla Beitzel | Vice President, Distribution (PPN) |
| Principal Financial Group<sup>(1)</sup> |  |
| Chad Claire | Chief Information Officer |
| Principal Financial Group<sup>(1)</sup> |  |
| Tom Drogan | Chief Compliance Officer |
| Principal Financial Group<sup>(1)</sup> |  |
| Amy C. Friedrich | Director |
| Principal Financial Group<sup>(1)</sup> |  |
| William Froehlich | Vice President, Operations |
| Principal Financial Group<sup>(1)</sup> |  |
| Gina L. Graham | Vice President and Treasurer |
| Principal Financial Group<sup>(1)</sup> |  |
| Sarah Juteau | Counsel |
| Principal Financial Group<sup>(1)</sup> |  |
| Cody Lawler | Vice President, Head of Operations and Head of Supervision |
| Principal Financial Group<sup>(1)</sup> |  |
| Kenneth A. McCullum | Director |
| Principal Financial Group<sup>(1)</sup> |  |

---

------

---

| | |
|:---|:---|
| **(b1) Name and principal**<br>**business address** | **(b2) Positions and offices**<br>**with principal underwriter** |
| Michael F. Murray | Chairman, President and Chief Executive Officer |
| Principal Financial Group<sup>(1)</sup> |  |
| Doug Rants | Chief Information Security Officer |
| Principal Financial Group<sup>(1)</sup> |  |
| Dawn Roberts | Chief Financial Officer |
| Principal Financial Group<sup>(1)</sup> |  |
| Nathan P. Schelhaas | Director |
| Principal Financial Group<sup>(1)</sup> |  |
| Craig Spadafora | Senior Vice President |
| Principal Financial Group<sup>(1)</sup> |  |
| Deanna D. Strable-Soethout | Director, Chair of the Board, Executive Committee Principal Life: Chair, President and Chief Executive Officer |
| Principal Financial Group<sup>(1)</sup> |  |
| Dan VanWinkle | AML Officer |
| Principal Financial Group<sup>(1)</sup> |  |
| Dan L. Westholm | Assistant Vice President - Treasury |
| Principal Financial Group<sup>(1)</sup> |  |
| <sup>(1)</sup> 655 9<sup>th</sup> Street |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Des Moines, IA 50309 | &nbsp;&nbsp;&nbsp;&nbsp;Des Moines, IA 50309 |

---

**(c)**&nbsp;&nbsp;&nbsp;&nbsp;**Compensation from the Registrant**

---

| | | | | |
|:---|:---|:---|:---|:---|
| **(1)<br>Name of Principal Underwriter** | **(2)<br>Net Underwriting Discounts & Commissions** | **(3)<br>Compensation on Events Occasioning the Deduction of a Deferred Sales Load** | **(4)<br>Brokerage Commissions** | **(5)<br>Compensation** |
| Principal Securities, Inc. | $98313227 | 0 | 0 | 0 |

---

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

All accounts, books or other documents of the Registrant are located at the offices of the Depositor, The Principal Financial Group, Des Moines, Iowa 50392.

**Item 33. Management Services**

N/A

**Item 34. Fee Representation**

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

------

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant, Principal Life Insurance Company Separate Account B, has duly caused this Amendment to the Registration Statement to be signed on its behalf by the undersigned thereto duly authorized, and its seal to be hereunto affixed and attested, in the City of Des Moines and State of Iowa, on the 14th day of October, 2025.

---

| | |
|:---|:---|
| PRINCIPAL LIFE INSURANCE COMPANY | PRINCIPAL LIFE INSURANCE COMPANY |
| &nbsp;&nbsp;&nbsp;&nbsp;SEPARATE ACCOUNT B | &nbsp;&nbsp;&nbsp;&nbsp;SEPARATE ACCOUNT B |
| (Registrant) | (Registrant) |
| By : | /s/ D. D. Strable-Soethout |
| | D. D. Strable-Soethout |
| | Director, Chair of the Board Executive Committee Principal Life, President and Chief Executive Officer |
| PRINCIPAL LIFE INSURANCE COMPANY | PRINCIPAL LIFE INSURANCE COMPANY |
| (Depositor) | (Depositor) |
| By : | /s/ D. D. Strable-Soethout |
| | D. D. Strable-Soethout |
| | Director, Chair of the Board Executive Committee Principal Life, President and Chief Executive Officer |

---

------

Pursuant to the requirements of the Securities Act, this amendment to the registration statement has been signed by the following persons in the capacities and on the date indicated.

---

| | | |
|:---|:---|:---|
| Signature | Title | Date |
| /s/ D. D. Strable-Soethout | Director, Chair of the Board, Executive Committee Principal Life, President and Chief Executive Officer | October 14, 2025 |
| D. D. Strable-Soethout |  |  |
| /s/ K. L. Wilhelm | Vice President and Controller | October 14, 2025 |
| K. L. Wilhelm | (Principal Accounting Officer) |  |
| /s/ J. M. Pitz | Executive Vice President and Chief Financial Officer | October 14, 2025 |
| J. M. Pitz | (Principal Financial Officer) |  |
| /s/ J. S. Auerbach\* | Director | October 14, 2025 |
| J. S. Auerbach |  |  |
| /s/ M. E. Beams\* | Director | October 14, 2025 |
| M. E. Beams |  |  |
| /s/ J. Carter-Miller\* | Director | October 14, 2025 |
| J. Carter-Miller |  |  |
| /s/ R. C. Hochschild\* | Director | October 14, 2025 |
| R. C. Hochschild |  |  |
| /s/ S. M. Mills\* | Director | October 14, 2025 |
| S. M. Mills |  |  |
| /s/ H. E. Mitchell\* | Director | October 14, 2025 |
| H. E. Mitchell |  |  |
| /s/ C. Muruzabal\* | Director | October 14, 2025 |
| C. Muruzabal |  |  |
| /s/ D. C. Nordin\* | Director | October 14, 2025 |
| D. C. Nordin |  |  |
| /s/ B. C. Pickerell\* | Director | October 14, 2025 |
| B. C. Pickerell |  |  |
| /s/ C. S. Richer\* | Director | October 14, 2025 |
| C. S. Richer |  |  |
| /s/ A. Rivera\* | Director | October 14, 2025 |
| A. Rivera |  |  |
| **\***By | /s/ D. D. Strable-Soethout | /s/ D. D. Strable-Soethout |
|  | D. D. Strable-Soethout |  |
|  | Director, Chair of the Board, President and Chief Executive Officer |  |
|  | Attorney-in-fact pursuant to Powers of Attorney filed previously |  |

---

\* Pursuant to Powers of Attorney Filed as <u>[Ex-99(10B) on 04/27/2018 (Accession No. 0000009713-18-000054)](https://www.sec.gov/Archives/edgar/data/9713/000000971318000054/pivot-poax2018.htm)</u>, filed as <u>[Ex-99(B)(10B) on 04/28/2020 (Accession No. 0000009713-20-000045) for J. S. Auerbach](https://www.sec.gov/Archives/edgar/data/9713/000000971320000045/ex99b10bpoa-auerbachxpivot.htm)</u>, filed as <u>[Ex-99(L)(2) on 04/29/2021 (Accession No. 0000009713-21-000073) for M. E. Beams, C. S. Richer and A. Rivera](https://www.sec.gov/Archives/edgar/data/9713/000000971321000073/vapoa-allproductsxbeamsric.htm)</u>, <u>[filed as Ex-99(L)(2) on 04/28/2022 (Accession No. 0000009713-22-000062) for C. Muruzabal](https://www.sec.gov/Archives/edgar/data/9713/000000971322000062/ex99l2vapoa-allproductsxmu.htm)</u>, filed as <u>[Ex-99(L)(2) on 04/27/2023 (Accession No. 0000009713-23-000050) for H. E. Mitchell](https://www.sec.gov/Archives/edgar/data/9713/000000971323000050/ex9927l2vapoa-allproductsx.htm)</u>

## Ex-99.L(1)

Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Independent Registered Public Accounting Firm" in the Prospectus dated May 1, 2025 incorporated in this Post-Effective Amendment No. 17 to the Registration Statement (Form N-4, File Nos. 333-197214 and 811-02091) of Principal Life Insurance Company Separate Account B (the "Registration Statement").

We also consent to the reference to our firm under the caption "Independent Registered Public Accounting Firm" in the Statement of Additional Information dated May 1, 2025 included in the Registration Statement.

We also consent to the incorporation by reference of our reports (1) dated March 28, 2025, with respect to the consolidated financial statements of Principal Life Insurance Company, (2) dated March 28, 2025 with respect to the financial statement schedules of Principal Life Insurance Company, and (3) dated March 28, 2025, with respect to the financial statements of each of the subaccounts within Principal Life Insurance Company Separate Account B included in form N-VPFS for the year ended December 31, 2024, into this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Des Moines, Iowa

October 14, 2025

<br>