# EDGAR Filing Document

**Accession Number:** 0000836687
**File Stem:** 0000836687-25-000318
**Filing Date:** 2025-12
**Character Count:** 173183
**Document Hash:** 2e90869e4cc7a1f4676532f0de28edde
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000836687-25-000318.hdr.sgml**: 20251219

**ACCESSION NUMBER**: 0000836687-25-000318

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20251219

**DATE AS OF CHANGE**: 20251219

**EFFECTIVENESS DATE**: 20251219

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SEPARATE ACCOUNT B OF VENERABLE INSURANCE & ANNUITY Co
- **CENTRAL INDEX KEY:** 0000836687

**ORGANIZATION NAME:**
- **EIN:** 410991508
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-05626
- **FILM NUMBER:** 251586507

**BUSINESS ADDRESS:**
- **STREET 1:** 699 WALNUT STREET
- **STREET 2:** SUITE 1350
- **CITY:** DES MOINES
- **STATE:** IA
- **ZIP:** 50309-3942
- **BUSINESS PHONE:** 610-425-3400

**MAIL ADDRESS:**
- **STREET 1:** 699 WALNUT STREET
- **STREET 2:** SUITE 1350
- **CITY:** DES MOINES
- **STATE:** IA
- **ZIP:** 50309-3942

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEPARATE ACCOUNT B OF VOYA INSURANCE & ANNUITY Co
- **DATE OF NAME CHANGE:** 20140829

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO
- **DATE OF NAME CHANGE:** 20031230

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEPARATE ACCOUNT B OF ING USA ANNUITY & LIFE INSURANCE CO
- **DATE OF NAME CHANGE:** 20031230
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SEPARATE ACCOUNT B OF VENERABLE INSURANCE & ANNUITY Co
- **CENTRAL INDEX KEY:** 0000836687

**ORGANIZATION NAME:**
- **EIN:** 410991508
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-133944
- **FILM NUMBER:** 251586506

**BUSINESS ADDRESS:**
- **STREET 1:** 699 WALNUT STREET
- **STREET 2:** SUITE 1350
- **CITY:** DES MOINES
- **STATE:** IA
- **ZIP:** 50309-3942
- **BUSINESS PHONE:** 610-425-3400

**MAIL ADDRESS:**
- **STREET 1:** 699 WALNUT STREET
- **STREET 2:** SUITE 1350
- **CITY:** DES MOINES
- **STATE:** IA
- **ZIP:** 50309-3942

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEPARATE ACCOUNT B OF VOYA INSURANCE & ANNUITY Co
- **DATE OF NAME CHANGE:** 20140829

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO
- **DATE OF NAME CHANGE:** 20031230

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEPARATE ACCOUNT B OF ING USA ANNUITY & LIFE INSURANCE CO
- **DATE OF NAME CHANGE:** 20031230

## Series and Classes Contracts Data

### SEPARATE ACCOUNT B OF VENERABLE INSURANCE AND ANNUITY COMPANY (Series ID: S000000888)

| Class ID   | Class Name                 | Ticker Symbol   |
|:---|:---|:---|
| C000034749 | ARCHITECT VARIABLE ANNUITY |  |

As filed with the Securities and Exchange Registration No. 333-133944 <br> Commission on December 19, 2025 Registration No. 811-05626

**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. 55  | ☒  |
| AMENDMENT TO REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940  | ☐  |
| Post-Effective Amendment No. 499  | ☒  |
| *(Check appropriate box or boxes.)*  | *(Check appropriate box or boxes.)*  |

---

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Separate Account B of Venerable Insurance and Annuity Company

*(Exact Name of Registrant)*

Venerable Insurance and Annuity Company

*(Name of Depositor)*

699 Walnut Street, Suite 1350

Des Moines, Iowa 50309-3942

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

800-366-0066

*(Depositor's Telephone Number, including Area Code)*

Ron J. Tanner

Vice President and Deputy General Counsel

Venerable Insurance and Annuity Company

1475 Dunwoody Drive, Suite 200

West Chester, Pennsylvania 19380

*(Name and Address of Agent for Service)*

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

☒

immediately upon filing pursuant to paragraph (b) of Rule 485

☐

on __________, pursuant to paragraph (b) of Rule 485

☐

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

☐

on __________, pursuant to paragraph (a)(1) of Rule 485.

If appropriate, check the following box:

☐

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

Title of Securities Being Registered: Deferred Combination Variable and Fixed Annuity Contract

**EXPLANATORY NOTE:**

This Post-Effective Amendment No. 55 ("PEA") to Form N-4 Registration Statement No. 333-133944 is being filed for the purpose of including in the Registration Statement a Prospectus Supplement that describes the addition of new variable investment options we intend to make available to Contract owners, and Part C. This PEA incorporates by reference the information contained in Parts A and B of Post-Effective Amendment No. 54, as filed with the U.S. Securities and Exchange Commission on April 15, 2025, and does not amend or delete the currently available Prospectuses, Statement of Additional Information, or any subsequently filed supplements to the Prospectuses and Statement of Additional Information, or other part of the Registration Statement except as specifically noted herein.

------

**Venerable Insurance and Annuity Company**

**and the following variable annuities supported by its Separate Account B:**

---

| | |
|:---|:---|
| &nbsp;&nbsp; **ARCHITECT**<sup>®</sup>  | &nbsp;&nbsp; **GOLDENSELECT FLEET PREMIUM PLUS**<sup>®</sup>  |
| &nbsp;&nbsp; **GOLDENSELECT LANDMARK**<sup>®</sup>  | &nbsp;&nbsp; **GOLDENSELECT ESII**<sup>®</sup>  |
| &nbsp;&nbsp; **GOLDENSELECT LEGENDS**<sup>®</sup>  | &nbsp;&nbsp; **GOLDENSELECT GENERATIONS**<sup>®</sup>  |
| &nbsp;&nbsp; **WELLS FARGO LANDMARK**  | &nbsp;&nbsp; **GOLDENSELECT OPPORTUNITIES**<sup>®</sup>  |
| &nbsp;&nbsp; **GOLDENSELECT ACCESS**<sup>®</sup>  | &nbsp;&nbsp; **WELLS FARGO OPPORTUNITIES**  |
| &nbsp;&nbsp; **GOLDENSELECT PREMIUM PLUS**<sup>®</sup>  | &nbsp;&nbsp; **GOLDENSELECT DVA PLUS**<sup>®</sup>  |

---

**Prospectus and Updating Summary Prospectus Supplement Dated December 19, 2025**

This supplement updates the most recent Prospectus and Updating Summary Prospectus ("USP") for your variable annuity Contract and subsequent supplements thereto. Please read it carefully and keep it with your copy of the Prospectus and USP for future reference.

______________________________________________________________________________

**NOTICE OF AND IMPORTANT INFORMATION ABOUT UPCOMING FUND ADDITIONS**

Subaccounts that invest in the following Funds are not currently available but will be added to your Contract and available for new premiums and transfers of Contract Value on a date subsequently communicated to you in a separate supplement to your Prospectus and USP. Information about each Fund is shown below. **The Funds are new and consequently do not yet have actual performance information.**

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Investment Objective**  | &nbsp;&nbsp; **Fund Name** <br> **Investment Adviser/Sub-Adviser**  |
| &nbsp;&nbsp; Seeks to provide current income and long-term capital growth.  | &nbsp;&nbsp; **Venerable Real Estate Fund** <br>**Investment Adviser:** Venerable Investment Advisers, LLC <br>**Discretionary Sub-Adviser**: Russell Investment Management, LLC <br>**Non-Discretionary Sub-Advisers**: Duff & Phelps Investment Management Co. and Wellington Management Company LLP <br>|
| &nbsp;&nbsp; Seeks to maximize long term total real return, consistent with the preservation of real capital.  | &nbsp;&nbsp; **Venerable Inflation Focused Fund** <br>**Investment Adviser:** Venerable Investment Advisers, LLC <br>**Discretionary Sub-Adviser:** Franklin Advisers, Inc. <br>&nbsp;&nbsp; **(Class V)** <br> **0.84%**<sup>1</sup>  |
| &nbsp;&nbsp; Seeks to provide long-term capital growth.  | &nbsp;&nbsp; **Venerable International Equity Fund** <br>**Investment Adviser:** Venerable Investment Advisers, LLC <br>**Discretionary Sub-Adviser:** Franklin Advisers, Inc. <br>**Non-Discretionary Sub-Advisers**: ClearBridge Investments, LLC and Putnam Investment Management, LLC <br>&nbsp;&nbsp; **(Class V)** <br> **0.99%**<sup>1</sup>  |

---

______________

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup>

Current Expenses are each Fund's total net annual operating expenses and reflect any temporary expense reimbursements or fee waiver arrangement that are in place and reported in the Fund's prospectus. Current Expenses would be higher if these temporary expense reimbursements/waivers were not reflected. Also note that the Current Expenses reflect only the fees and expenses of the Funds and not the Contract fees and expenses.

Page 1 of 2

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### NOTICE OF AN ADDITIONAL NON-DISCRETIONARY SUB-ADVISER FOR THE VENERABLE US LARGE CAP STRATEGIC EQUITY FUND
Effective September 26, 2025, Putnam Investment Management, LLC was added as a Non-Discretionary Sub-Adviser for the Venerable US Large Cap Strategic Equity Fund. This information is hereby added to the Appendix A of your most recent Prospectus and USP for this Fund.

### MORE INFORMATION IS AVAILABLE
More information about the Funds available through your Contract, including information about the risks associated with investing in them, can be found in the current prospectus and Statement of Additional Information for each Fund. You may view these documents online at https://docs.venerable.com or get copies by contacting:

**Customer Service**

P.O. Box 9271

Des Moines, Iowa 50306-9271

(800) 366-0066

If you received a summary prospectus for any of the Funds available through your Contract, you may obtain a full prospectus and other Fund information free of charge by either accessing the internet address, calling the telephone number or sending an email request to the contact information shown on the front of the Fund's summary prospectus.

Page 2 of 2

------

**Part C**

**OTHER INFORMATION**

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Item 27**  | **Item 27**  | **Item 27**  | **Exhibits**  | **Exhibits**  |
| (a)  |  | Resolution of the Board of Directors of ING USA Annuity and Life Insurance Company authorizing the establishment of the Registrant. [(Incorporated herein by reference to Post-Effective Amendment No. 29 to a Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 30, 1999; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000185-index.html)  | Resolution of the Board of Directors of ING USA Annuity and Life Insurance Company authorizing the establishment of the Registrant. [(Incorporated herein by reference to Post-Effective Amendment No. 29 to a Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 30, 1999; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000185-index.html)  | Resolution of the Board of Directors of ING USA Annuity and Life Insurance Company authorizing the establishment of the Registrant. [(Incorporated herein by reference to Post-Effective Amendment No. 29 to a Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 30, 1999; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000185-index.html)  |
| (b)  |  | Not Applicable  | Not Applicable  | Not Applicable  |
| (c)  | (1)  | Service Agreement by and between Golden American Life Insurance Company and Directed Services, Inc. [(Incorporated herein by reference to Post-Effective Amendment No. 28 to a Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on May 4, 1998; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-98-000277.txt)  | Service Agreement by and between Golden American Life Insurance Company and Directed Services, Inc. [(Incorporated herein by reference to Post-Effective Amendment No. 28 to a Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on May 4, 1998; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-98-000277.txt)  | Service Agreement by and between Golden American Life Insurance Company and Directed Services, Inc. [(Incorporated herein by reference to Post-Effective Amendment No. 28 to a Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on May 4, 1998; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-98-000277.txt)  |
|  | (2)  | Amendment to and Restatement of the Distribution Agreement between ING USA and Directed Services, Inc. effective January 1, 2004. [(Incorporated herein by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 9, 2004; File No. 333-90516.)](https://www.sec.gov/Archives/edgar/data/836687/000104746904011492/a2132959zex-99_b3g.txt)  | Amendment to and Restatement of the Distribution Agreement between ING USA and Directed Services, Inc. effective January 1, 2004. [(Incorporated herein by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 9, 2004; File No. 333-90516.)](https://www.sec.gov/Archives/edgar/data/836687/000104746904011492/a2132959zex-99_b3g.txt)  | Amendment to and Restatement of the Distribution Agreement between ING USA and Directed Services, Inc. effective January 1, 2004. [(Incorporated herein by reference to Post-Effective Amendment No. 2 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 9, 2004; File No. 333-90516.)](https://www.sec.gov/Archives/edgar/data/836687/000104746904011492/a2132959zex-99_b3g.txt)  |
|  | (3)  | Form of Dealers Agreement. [(Incorporated herein by reference to Post-Effective Amendment No. 29 to the Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 30, 1999; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000185-index.html)  | Form of Dealers Agreement. [(Incorporated herein by reference to Post-Effective Amendment No. 29 to the Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 30, 1999; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000185-index.html)  | Form of Dealers Agreement. [(Incorporated herein by reference to Post-Effective Amendment No. 29 to the Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 30, 1999; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000185-index.html)  |
|  | (4)  | Master Selling Agreement. [(Incorporated by reference to Post-Effective Amendment No. 14 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed May 12, 2006; File No. 333-70600).](https://www.sec.gov/Archives/edgar/data/836687/000083668706000329/ex99b32mastersellingagree.htm)  | Master Selling Agreement. [(Incorporated by reference to Post-Effective Amendment No. 14 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed May 12, 2006; File No. 333-70600).](https://www.sec.gov/Archives/edgar/data/836687/000083668706000329/ex99b32mastersellingagree.htm)  | Master Selling Agreement. [(Incorporated by reference to Post-Effective Amendment No. 14 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed May 12, 2006; File No. 333-70600).](https://www.sec.gov/Archives/edgar/data/836687/000083668706000329/ex99b32mastersellingagree.htm)  |
|  | (5)  | Form of Amendment to Master Selling Agreement effective June 1, 2018[.](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3e.htm)[(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3e.htm)  | Form of Amendment to Master Selling Agreement effective June 1, 2018[.](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3e.htm)[(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3e.htm)  | Form of Amendment to Master Selling Agreement effective June 1, 2018[.](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3e.htm)[(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3e.htm)  |
|  | (6)  | Form of Master Selling Agreement between Voya Insurance and Annuity Company, Directed Services, LLC and Broker-Dealers and General Agents. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3f.htm)  | Form of Master Selling Agreement between Voya Insurance and Annuity Company, Directed Services, LLC and Broker-Dealers and General Agents. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3f.htm)  | Form of Master Selling Agreement between Voya Insurance and Annuity Company, Directed Services, LLC and Broker-Dealers and General Agents. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b3f.htm)  |
| (d)  | (1)  | Flexible Premium Deferred Variable Annuity Group Master Contract (IU-MA-3040). [(Incorporated herein by reference to Pre-Effective Amendment No. 1 to a Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 4, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000446/iuma3040.htm)  | Flexible Premium Deferred Variable Annuity Group Master Contract (IU-MA-3040). [(Incorporated herein by reference to Pre-Effective Amendment No. 1 to a Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 4, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000446/iuma3040.htm)  | Flexible Premium Deferred Variable Annuity Group Master Contract (IU-MA-3040). [(Incorporated herein by reference to Pre-Effective Amendment No. 1 to a Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 4, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000446/iuma3040.htm)  |
|  | (2)  | Flexible Premium Deferred Variable Annuity Certificate (IU-CA-3040). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iuca3040.htm)  | Flexible Premium Deferred Variable Annuity Certificate (IU-CA-3040). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iuca3040.htm)  | Flexible Premium Deferred Variable Annuity Certificate (IU-CA-3040). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iuca3040.htm)  |
|  | (3)  | Flexible Premium Deferred Variable Annuity Contract (IU-IA-3040). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iuia-3040.htm)  | Flexible Premium Deferred Variable Annuity Contract (IU-IA-3040). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iuia-3040.htm)  | Flexible Premium Deferred Variable Annuity Contract (IU-IA-3040). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iuia-3040.htm)  |
|  | (4)  | Surrender Charge Reduction Endorsement (IU-RA-3042). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3042surrchargerider.htm)  | Surrender Charge Reduction Endorsement (IU-RA-3042). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3042surrchargerider.htm)  | Surrender Charge Reduction Endorsement (IU-RA-3042). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3042surrchargerider.htm)  |
|  | (5)  | Premium Credit Rider 2% (IU-RA-3043). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3043premcredit2.htm)  | Premium Credit Rider 2% (IU-RA-3043). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3043premcredit2.htm)  | Premium Credit Rider 2% (IU-RA-3043). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3043premcredit2.htm)  |
|  | (6)  | Premium Credit Rider 4% (IU-RA-3044). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3044premcredit4.htm)  | Premium Credit Rider 4% (IU-RA-3044). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3044premcredit4.htm)  | Premium Credit Rider 4% (IU-RA-3044). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura-3044premcredit4.htm)  |
|  | (7)  | Minimum Guaranteed Income Benefit Rider (IU-RA-1047). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura1047-0806.htm)  | Minimum Guaranteed Income Benefit Rider (IU-RA-1047). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura1047-0806.htm)  | Minimum Guaranteed Income Benefit Rider (IU-RA-1047). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura1047-0806.htm)  |
|  | (8)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING PrincipalGuard) (GA-RA-1046). [(Incorporated herein by reference to Post-Effective Amendment No. 26 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/mgwb-gara1046.txt)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING PrincipalGuard) (GA-RA-1046). [(Incorporated herein by reference to Post-Effective Amendment No. 26 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/mgwb-gara1046.txt)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING PrincipalGuard) (GA-RA-1046). [(Incorporated herein by reference to Post-Effective Amendment No. 26 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/mgwb-gara1046.txt)  |
|  | (9)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING LifePay) (IU-RA-3023). [(Incorporated herein by reference to Post-Effective Amendment No. 32 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 5, 2005; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668705000287/mgwb-rider.txt)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING LifePay) (IU-RA-3023). [(Incorporated herein by reference to Post-Effective Amendment No. 32 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 5, 2005; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668705000287/mgwb-rider.txt)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING LifePay) (IU-RA-3023). [(Incorporated herein by reference to Post-Effective Amendment No. 32 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 5, 2005; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668705000287/mgwb-rider.txt)  |
|  | (10)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING Joint LifePay) (IU-RA-3029). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura3029-0306.htm)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING Joint LifePay) (IU-RA-3029). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura3029-0306.htm)  | Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING Joint LifePay) (IU-RA-3029). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/iura3029-0306.htm)  |
|  | (11)  | Individual Retirement Annuity Rider (GA-RA-1009) (12-02). [(Incorporated herein by reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 15, 2003; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000033/ga-ra10091202ira.txt)  | Individual Retirement Annuity Rider (GA-RA-1009) (12-02). [(Incorporated herein by reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 15, 2003; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000033/ga-ra10091202ira.txt)  | Individual Retirement Annuity Rider (GA-RA-1009) (12-02). [(Incorporated herein by reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 15, 2003; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000033/ga-ra10091202ira.txt)  |
|  | (12)  | ROTH Individual Retirement Annuity Rider (GA-RA-1038) (12-02). [(Incorporated herein by reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 15, 2003; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000033/ga-ra10381202roth.txt)  | ROTH Individual Retirement Annuity Rider (GA-RA-1038) (12-02). [(Incorporated herein by reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 15, 2003; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000033/ga-ra10381202roth.txt)  | ROTH Individual Retirement Annuity Rider (GA-RA-1038) (12-02). [(Incorporated herein by reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 15, 2003; File No. 033-23351.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000033/ga-ra10381202roth.txt)  |
|  | (13)  | Guaranteed Death Benefit and Transfer Endorsement (Standard Death Benefit) (GA-RA-1044-3) (01-02). [(Incorporated herein by reference to Post-Effective Amendment No. 25 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-3.txt)  | Guaranteed Death Benefit and Transfer Endorsement (Standard Death Benefit) (GA-RA-1044-3) (01-02). [(Incorporated herein by reference to Post-Effective Amendment No. 25 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-3.txt)  | Guaranteed Death Benefit and Transfer Endorsement (Standard Death Benefit) (GA-RA-1044-3) (01-02). [(Incorporated herein by reference to Post-Effective Amendment No. 25 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-3.txt)  |
|  | (14)  | Guaranteed Death Benefit and Transfer Endorsement (Quarterly Ratchet Death Benefit) (GA-RA-1044-2) (10-03). [(Incorporated herein by reference to Post-Effective Amendment No. 25 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-2.txt)  | Guaranteed Death Benefit and Transfer Endorsement (Quarterly Ratchet Death Benefit) (GA-RA-1044-2) (10-03). [(Incorporated herein by reference to Post-Effective Amendment No. 25 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-2.txt)  | Guaranteed Death Benefit and Transfer Endorsement (Quarterly Ratchet Death Benefit) (GA-RA-1044-2) (10-03). [(Incorporated herein by reference to Post-Effective Amendment No. 25 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-2.txt)  |
|  | (15)  | Guaranteed Death Benefit and Transfer Endorsement (Max 7 Death Benefit) (GA-RA-1044-4) (10-03). [(Incorporated herein by reference to Post-Effective Amendment No. 26 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-4.txt)  | Guaranteed Death Benefit and Transfer Endorsement (Max 7 Death Benefit) (GA-RA-1044-4) (10-03). [(Incorporated herein by reference to Post-Effective Amendment No. 26 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-4.txt)  | Guaranteed Death Benefit and Transfer Endorsement (Max 7 Death Benefit) (GA-RA-1044-4) (10-03). [(Incorporated herein by reference to Post-Effective Amendment No. 26 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/gdbtegara1044-4.txt)  |
|  | (16)  | TSA without Loans 403(b) Rider (GA-RA-1039). [(Incorporated herein by reference to Post-Effective Amendment No. 29 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 16, 2003; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000059/gara1039-403b.txt)  | TSA without Loans 403(b) Rider (GA-RA-1039). [(Incorporated herein by reference to Post-Effective Amendment No. 29 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 16, 2003; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000059/gara1039-403b.txt)  | TSA without Loans 403(b) Rider (GA-RA-1039). [(Incorporated herein by reference to Post-Effective Amendment No. 29 to Registration Statement on Form N-4 for Golden American Life Insurance Company and its Separate Account B, filed on April 16, 2003; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000083727603000059/gara1039-403b.txt)  |
|  | (17)  | Section 72 Rider (GA-RA-1001) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1001-1294sect72.htm)  | Section 72 Rider (GA-RA-1001) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1001-1294sect72.htm)  | Section 72 Rider (GA-RA-1001) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1001-1294sect72.htm)  |
|  | (18)  | Section 72 Rider (GA-RA-1002) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1002-1294sect72.htm)  | Section 72 Rider (GA-RA-1002) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1002-1294sect72.htm)  | Section 72 Rider (GA-RA-1002) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1002-1294sect72.htm)  |
|  | (19)  | Nursing Home Waiver for Group Certificates (GA-RA-1003) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1003-1294surrchwaiv.htm)  | Nursing Home Waiver for Group Certificates (GA-RA-1003) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1003-1294surrchwaiv.htm)  | Nursing Home Waiver for Group Certificates (GA-RA-1003) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1003-1294surrchwaiv.htm)  |
|  | (20)  | Nursing Home Waiver for Individual Certificates (GA-RA-1004) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1004-1294surrchwaiv.htm)  | Nursing Home Waiver for Individual Certificates (GA-RA-1004) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1004-1294surrchwaiv.htm)  | Nursing Home Waiver for Individual Certificates (GA-RA-1004) (12-94). [(Incorporated herein by reference to the Initial Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on May 9, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000327/gara1004-1294surrchwaiv.htm)  |
|  | (21)  | Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING LifePay Plus)(IU-RA-3061). [(Incorporated herein by reference to Post-Effective Amendment No. 40 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on July 25, 2007; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668707000226/lpplusrider.htm)  | Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING LifePay Plus)(IU-RA-3061). [(Incorporated herein by reference to Post-Effective Amendment No. 40 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on July 25, 2007; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668707000226/lpplusrider.htm)  | Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING LifePay Plus)(IU-RA-3061). [(Incorporated herein by reference to Post-Effective Amendment No. 40 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on July 25, 2007; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668707000226/lpplusrider.htm)  |
|  | (22)  | Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING Joint LifePay Plus) (IU-RA-3062). [(Incorporated herein by reference to Post-Effective Amendment No. 40 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on July 25, 2007; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668707000226/jointlpplusrider.htm)  | Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING Joint LifePay Plus) (IU-RA-3062). [(Incorporated herein by reference to Post-Effective Amendment No. 40 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on July 25, 2007; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668707000226/jointlpplusrider.htm)  | Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING Joint LifePay Plus) (IU-RA-3062). [(Incorporated herein by reference to Post-Effective Amendment No. 40 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on July 25, 2007; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668707000226/jointlpplusrider.htm)  |
|  | (23)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING LifePay Plus) [(IU-RA-3077). (Incorporated herein by reference to Post-Effective Amendment No. 43 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 7, 2008; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000160/iu-ra3077.htm)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING LifePay Plus) [(IU-RA-3077). (Incorporated herein by reference to Post-Effective Amendment No. 43 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 7, 2008; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000160/iu-ra3077.htm)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING LifePay Plus) [(IU-RA-3077). (Incorporated herein by reference to Post-Effective Amendment No. 43 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 7, 2008; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000160/iu-ra3077.htm)  |
|  | (24)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING Joint LifePay Plus) (IU-RA-3078). [(Incorporated herein by reference to Post-Effective Amendment No. 43 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 7, 2008; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000160/iu-ra3078.htm)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING Joint LifePay Plus) (IU-RA-3078). [(Incorporated herein by reference to Post-Effective Amendment No. 43 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 7, 2008; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000160/iu-ra3078.htm)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING Joint LifePay Plus) (IU-RA-3078). [(Incorporated herein by reference to Post-Effective Amendment No. 43 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 7, 2008; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000160/iu-ra3078.htm)  |
|  | (25)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING LifePay Plus) (IU-RA-4010) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 50 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000105/iu-ra4010final.htm)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING LifePay Plus) (IU-RA-4010) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 50 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000105/iu-ra4010final.htm)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING LifePay Plus) (IU-RA-4010) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 50 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000105/iu-ra4010final.htm)  |
|  | (26)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING Joint LifePay Plus) (IU-RA-4011) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 50 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000105/iu-ra4011final.htm)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING Joint LifePay Plus) (IU-RA-4011) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 50 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000105/iu-ra4011final.htm)  | Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING Joint LifePay Plus) (IU-RA-4011) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 50 to Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000105/iu-ra4011final.htm)  |
|  | (27)  | Company Name Change Endorsement IU-RA-3140 to the Contract, Policy and/or Certificate (ING USA Annuity and Life Insurance Company changed to Voya Insurance and Annuity Company). [(Incorporated herein by reference to Post-Effective Amendment No. 65 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company, filed on April 16, 2015; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668715000037/iu-ra3140endorsement.htm)  | Company Name Change Endorsement IU-RA-3140 to the Contract, Policy and/or Certificate (ING USA Annuity and Life Insurance Company changed to Voya Insurance and Annuity Company). [(Incorporated herein by reference to Post-Effective Amendment No. 65 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company, filed on April 16, 2015; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668715000037/iu-ra3140endorsement.htm)  | Company Name Change Endorsement IU-RA-3140 to the Contract, Policy and/or Certificate (ING USA Annuity and Life Insurance Company changed to Voya Insurance and Annuity Company). [(Incorporated herein by reference to Post-Effective Amendment No. 65 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company, filed on April 16, 2015; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668715000037/iu-ra3140endorsement.htm)  |
|  | (28)  | Individual Non-Qualified Stretch Annuity Endorsement VI-RA-3164(2016). [(Incorporated herein by reference to Post-Effective Amendment No. 49 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 4, 2016; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000010300716000096/exhibit24b4z.htm)  | Individual Non-Qualified Stretch Annuity Endorsement VI-RA-3164(2016). [(Incorporated herein by reference to Post-Effective Amendment No. 49 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 4, 2016; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000010300716000096/exhibit24b4z.htm)  | Individual Non-Qualified Stretch Annuity Endorsement VI-RA-3164(2016). [(Incorporated herein by reference to Post-Effective Amendment No. 49 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 4, 2016; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000010300716000096/exhibit24b4z.htm)  |
|  | (29)  | Enhanced Surrender Value Endorsement VI-RA-4049(2016). [(Incorporated herein by reference to Post-Effective Amendment No. 31 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on October 24, 2016; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668716000272/exhibit24b4cc.htm)  | Enhanced Surrender Value Endorsement VI-RA-4049(2016). [(Incorporated herein by reference to Post-Effective Amendment No. 31 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on October 24, 2016; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668716000272/exhibit24b4cc.htm)  | Enhanced Surrender Value Endorsement VI-RA-4049(2016). [(Incorporated herein by reference to Post-Effective Amendment No. 31 to Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on October 24, 2016; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668716000272/exhibit24b4cc.htm)  |
|  | (30)  | Guaranteed Minimum Interest Rate and Market Value Adjustment Floor Endorsement VI-RA-4050(2017). [(Incorporated herein by reference to Post-Effective Amendment No. 35 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2018; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b4dd.htm)  | Guaranteed Minimum Interest Rate and Market Value Adjustment Floor Endorsement VI-RA-4050(2017). [(Incorporated herein by reference to Post-Effective Amendment No. 35 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2018; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b4dd.htm)  | Guaranteed Minimum Interest Rate and Market Value Adjustment Floor Endorsement VI-RA-4050(2017). [(Incorporated herein by reference to Post-Effective Amendment No. 35 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2018; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b4dd.htm)  |
| (e)  | (1)  | Application (138187) (08/07/06). [(Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 4, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000446/application.txt)  | Application (138187) (08/07/06). [(Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 4, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000446/application.txt)  | Application (138187) (08/07/06). [(Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on August 4, 2006; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668706000446/application.txt)  |
|  | (2)  | Variable Annuity Application (138311) (01-12-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 10 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on December 30, 2008; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000499/a138311_01122009.htm)  | Variable Annuity Application (138311) (01-12-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 10 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on December 30, 2008; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000499/a138311_01122009.htm)  | Variable Annuity Application (138311) (01-12-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 10 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on December 30, 2008; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000499/a138311_01122009.htm)  |
|  | (3)  | Variable Annuity Application (139859) (01-12-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 10 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on December 30, 2008; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000499/a139859_01122009.htm)  | Variable Annuity Application (139859) (01-12-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 10 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on December 30, 2008; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000499/a139859_01122009.htm)  | Variable Annuity Application (139859) (01-12-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 10 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on December 30, 2008; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000499/a139859_01122009.htm)  |
|  | (4)  | Deferred Variable Annuity Application (151286) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 12 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000114/a151286_05012009.htm)  | Deferred Variable Annuity Application (151286) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 12 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000114/a151286_05012009.htm)  | Deferred Variable Annuity Application (151286) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 12 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000114/a151286_05012009.htm)  |
|  | (5)  | Deferred Variable Annuity Application (151282) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 12 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000114/a151282_05012009.htm)  | Deferred Variable Annuity Application (151282) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 12 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000114/a151282_05012009.htm)  | Deferred Variable Annuity Application (151282) (05-01-2009). [(Incorporated herein by reference to Post-Effective Amendment No. 12 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 30, 2009; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668709000114/a151282_05012009.htm)  |
| (f)  | (1)  | Restated Articles of Incorporation dated July 2 and 3, 2003 (effective January 1, 2004) providing for the redomestication of Golden American Life Insurance Company. [(Incorporated herein by reference to the ING USA Annuity and Life Insurance Company's 10-K filed with the Securities and Exchange Commission on March 29, 2004; File No. 033-87270.)](https://www.sec.gov/Archives/edgar/data/836658/000083665804000093/form10k_galoo-12312003.txt)  | Restated Articles of Incorporation dated July 2 and 3, 2003 (effective January 1, 2004) providing for the redomestication of Golden American Life Insurance Company. [(Incorporated herein by reference to the ING USA Annuity and Life Insurance Company's 10-K filed with the Securities and Exchange Commission on March 29, 2004; File No. 033-87270.)](https://www.sec.gov/Archives/edgar/data/836658/000083665804000093/form10k_galoo-12312003.txt)  | Restated Articles of Incorporation dated July 2 and 3, 2003 (effective January 1, 2004) providing for the redomestication of Golden American Life Insurance Company. [(Incorporated herein by reference to the ING USA Annuity and Life Insurance Company's 10-K filed with the Securities and Exchange Commission on March 29, 2004; File No. 033-87270.)](https://www.sec.gov/Archives/edgar/data/836658/000083665804000093/form10k_galoo-12312003.txt)  |
|  | (2)  | Amendment to Articles of Incorporation dated November 21, 2003 (effective January 1, 2004) providing for the name change of Golden American Life Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/galarticles2namechg.htm)  | Amendment to Articles of Incorporation dated November 21, 2003 (effective January 1, 2004) providing for the name change of Golden American Life Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/galarticles2namechg.htm)  | Amendment to Articles of Incorporation dated November 21, 2003 (effective January 1, 2004) providing for the name change of Golden American Life Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/galarticles2namechg.htm)  |
|  | (3)  | Amendment to Articles of Incorporation dated March 3 and March 4, 2004 (effective March 11, 2004) providing for the change in purpose and powers of ING USA Annuity and Life Insurance Company. [(Incorporated herein by reference to the ING USA Annuity and Life Insurance Company's 10-Q, filed on May 17, 2004; File No. 033-87270.)](https://www.sec.gov/Archives/edgar/data/836658/000083665804000137/form10q_ingusa-03312004.txt)  | Amendment to Articles of Incorporation dated March 3 and March 4, 2004 (effective March 11, 2004) providing for the change in purpose and powers of ING USA Annuity and Life Insurance Company. [(Incorporated herein by reference to the ING USA Annuity and Life Insurance Company's 10-Q, filed on May 17, 2004; File No. 033-87270.)](https://www.sec.gov/Archives/edgar/data/836658/000083665804000137/form10q_ingusa-03312004.txt)  | Amendment to Articles of Incorporation dated March 3 and March 4, 2004 (effective March 11, 2004) providing for the change in purpose and powers of ING USA Annuity and Life Insurance Company. [(Incorporated herein by reference to the ING USA Annuity and Life Insurance Company's 10-Q, filed on May 17, 2004; File No. 033-87270.)](https://www.sec.gov/Archives/edgar/data/836658/000083665804000137/form10q_ingusa-03312004.txt)  |
|  | (4)  | Amendment to Articles of Incorporation dated March 4, 2004, providing for the change in purpose and powers of ING USA Annuity and Life Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/galarticles4purpose.htm)  | Amendment to Articles of Incorporation dated March 4, 2004, providing for the change in purpose and powers of ING USA Annuity and Life Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/galarticles4purpose.htm)  | Amendment to Articles of Incorporation dated March 4, 2004, providing for the change in purpose and powers of ING USA Annuity and Life Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/galarticles4purpose.htm)  |
|  | (5)  | Amended and Restated By-Laws of ING USA Annuity and Life Insurance Company dated December 15, 2004. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/ingusa2004bylaws.htm)  | Amended and Restated By-Laws of ING USA Annuity and Life Insurance Company dated December 15, 2004. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/ingusa2004bylaws.htm)  | Amended and Restated By-Laws of ING USA Annuity and Life Insurance Company dated December 15, 2004. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 for ING USA Annuity and Life Insurance Company, filed on April 9, 2007; File No. 333-133076.)](https://www.sec.gov/Archives/edgar/data/836658/000083668707000074/ingusa2004bylaws.htm)  |
|  | (6)  | Resolution of the Board of Directors for Powers of Attorney, dated April 23, 1999. [(Incorporated herein by reference to Post-Effective Amendment No. 3 to the Registration Statement on Form N-4 for Golden American Life Insurance Separate and its Separate Account B, filed on April 30, 1999; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000168.txt)  | Resolution of the Board of Directors for Powers of Attorney, dated April 23, 1999. [(Incorporated herein by reference to Post-Effective Amendment No. 3 to the Registration Statement on Form N-4 for Golden American Life Insurance Separate and its Separate Account B, filed on April 30, 1999; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000168.txt)  | Resolution of the Board of Directors for Powers of Attorney, dated April 23, 1999. [(Incorporated herein by reference to Post-Effective Amendment No. 3 to the Registration Statement on Form N-4 for Golden American Life Insurance Separate and its Separate Account B, filed on April 30, 1999; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/0000837276-99-000168.txt)  |
|  | (7)  | Articles of Merger and Agreement and Plan of Merger of USGALC, ULAIC, ELICI into GALIC and renamed ING USA Annuity and Life Insurance Company dated June 25, 2003. [(Incorporated herein by reference to Post-Effective Amendment No. 25 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/mergeragree.txt)  | Articles of Merger and Agreement and Plan of Merger of USGALC, ULAIC, ELICI into GALIC and renamed ING USA Annuity and Life Insurance Company dated June 25, 2003. [(Incorporated herein by reference to Post-Effective Amendment No. 25 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/mergeragree.txt)  | Articles of Merger and Agreement and Plan of Merger of USGALC, ULAIC, ELICI into GALIC and renamed ING USA Annuity and Life Insurance Company dated June 25, 2003. [(Incorporated herein by reference to Post-Effective Amendment No. 25 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on February 13, 2004; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083727604000074/mergeragree.txt)  |
|  | (8)  | Restated Articles of Incorporation for Voya Insurance and Annuity Company dated May 30, 2018. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6h.htm)  | Restated Articles of Incorporation for Voya Insurance and Annuity Company dated May 30, 2018. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6h.htm)  | Restated Articles of Incorporation for Voya Insurance and Annuity Company dated May 30, 2018. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6h.htm)  |
|  | (9)  | Amended and Restated Bylaws of Voya Insurance and Annuity Company dated June 1, 2018. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6i.htm)  | Amended and Restated Bylaws of Voya Insurance and Annuity Company dated June 1, 2018. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6i.htm)  | Amended and Restated Bylaws of Voya Insurance and Annuity Company dated June 1, 2018. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6i.htm)  |
|  | (10)  | Board Resolutions to Amend Articles and Bylaws to Change Company's Name. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6j.htm)  | Board Resolutions to Amend Articles and Bylaws to Change Company's Name. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6j.htm)  | Board Resolutions to Amend Articles and Bylaws to Change Company's Name. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b6j.htm)  |
|  | (11)  | Amendment to Restated Articles of Incorporation Providing for the Name Change of Voya Insurance and Annuity Company. [(Incorporated herein by reference to Post-Effective Amendment No. 40 to the Registration Statement on Form N-4 for Venerable Insurance and Annuity Company and its Separate Account B, filed on April 20, 2020; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668720000019/amended_articles_name_change.htm)  | Amendment to Restated Articles of Incorporation Providing for the Name Change of Voya Insurance and Annuity Company. [(Incorporated herein by reference to Post-Effective Amendment No. 40 to the Registration Statement on Form N-4 for Venerable Insurance and Annuity Company and its Separate Account B, filed on April 20, 2020; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668720000019/amended_articles_name_change.htm)  | Amendment to Restated Articles of Incorporation Providing for the Name Change of Voya Insurance and Annuity Company. [(Incorporated herein by reference to Post-Effective Amendment No. 40 to the Registration Statement on Form N-4 for Venerable Insurance and Annuity Company and its Separate Account B, filed on April 20, 2020; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668720000019/amended_articles_name_change.htm)  |
| (g)  | Coinsurance and Modified Coinsurance Agreement between Corporate Solutions Life Reinsurance Company and Venerable Insurance and Annuity Company, effective June 1, 2021. [https://www.sec.gov/Archives/edgar/data/836687/000083668722000031/reinsurance_agreement.htm](https://www.sec.gov/Archives/edgar/data/836687/000083668722000031/reinsurance_agreement.htm)  | Coinsurance and Modified Coinsurance Agreement between Corporate Solutions Life Reinsurance Company and Venerable Insurance and Annuity Company, effective June 1, 2021. [https://www.sec.gov/Archives/edgar/data/836687/000083668722000031/reinsurance_agreement.htm](https://www.sec.gov/Archives/edgar/data/836687/000083668722000031/reinsurance_agreement.htm)  | Coinsurance and Modified Coinsurance Agreement between Corporate Solutions Life Reinsurance Company and Venerable Insurance and Annuity Company, effective June 1, 2021. [https://www.sec.gov/Archives/edgar/data/836687/000083668722000031/reinsurance_agreement.htm](https://www.sec.gov/Archives/edgar/data/836687/000083668722000031/reinsurance_agreement.htm)  | Coinsurance and Modified Coinsurance Agreement between Corporate Solutions Life Reinsurance Company and Venerable Insurance and Annuity Company, effective June 1, 2021. [https://www.sec.gov/Archives/edgar/data/836687/000083668722000031/reinsurance_agreement.htm](https://www.sec.gov/Archives/edgar/data/836687/000083668722000031/reinsurance_agreement.htm)  |
| (h)  | (a)  | (a)  | (a)  | Participation Agreement dated April 25, 2008, by and among BlackRock Variable Series Funds, Inc., BlackRock Distributors, Inc., ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance Company of New York. [(Incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement of ReliaStar Life Insurance Company and its Select\*Life Separate Account, filed on April 7, 2009; File No. 033-57244.)](https://www.sec.gov/Archives/edgar/data/897899/000089789909000004/exhibit26h4a.htm)  |
|  | (b)  | (b)  | (b)  | Amendment No. 1, dated as of April 24, 2009, and effective as of May 1, 2009, to the Participation Agreement dated April 25, 2008, by and between BlackRock Variable Series Funds, Inc., BlackRock Investments, LLC., ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance Company of New York. [(Incorporated herein by reference to Post-Effective Amendment No. 27 to the Form N-6 Registration Statement of ReliaStar Life Insurance Company and its Select\*Life Separate Account, filed on August 18, 2009; File No. 033-57244.)](https://www.sec.gov/Archives/edgar/data/897899/000089789909000084/exhibit26h4b.htm)  |
|  | (c)  | (c)  | (c)  | Amendment No. 2, dated as of March 31, 2015, and effective as of April 1, 2015, to the Participation Agreement dated April 25, 2008, by and between BlackRock Investments, LLC., Voya Insurance and Annuity Company (formerly ING USA Annuity and Life Insurance Company), ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York and Security Life of Denver Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on December 7, 2015; File No. 333-202174.)](https://www.sec.gov/Archives/edgar/data/836687/000083668715000181/ex24b8b3.htm)  |
|  | (d)  | (d)  | (d)  | Administrative Services Agreement dated April 25, 2008, by and among BlackRock Advisors, LLC and ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance Company of New York. [(Incorporated herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement of ReliaStar Life Insurance Company and its Select\*Life Separate Account, filed on April 7, 2009; File No. 033-57244.)](https://www.sec.gov/Archives/edgar/data/897899/000089789909000004/exhibit26h4c.htm)  |
|  | (e)  | (e)  | (e)  | Amendment No. 1, dated as of April 24, 2009, and effective as of May 1, 2009, to Administrative Services Agreement dated April 25, 2008, by and among BlackRock Advisors, LLC and ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance Company of New York. [(Incorporated herein by reference to Post-Effective Amendment No. 27 to the Form N-6 Registration Statement of ReliaStar Life Insurance Company and its Select\*Life Separate Account, filed on August 18, 2009; File No. 033-57244.)](https://www.sec.gov/Archives/edgar/data/897899/000089789909000084/exhibit26h4d.htm)  |
|  | (f)  | (f)  | (f)  | Amendment No. 2, dated as of May 28, 2015, and effective as of April 1, 2015, to Administrative Services Agreement dated April 25, 2008, as amended, by and between BlackRock Advisors, LLC and Voya Insurance and Annuity Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York and Security Life of Denver Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on December 7, 2015; File No. 333-202174.)](https://www.sec.gov/Archives/edgar/data/836687/000083668715000181/ex24b8b6.htm)  |
|  | (g)  | (g)  | (g)  | Rule 22C-2 Agreement, dated no later than April 16, 2007, and effective as of October 16, 2007, between BlackRock Distributors, Inc., on behalf of and as distributor for the BlackRock Funds and the Merrill Lynch family of funds and ING Life Insurance and Annuity Company, ING National Trust, ING USA Annuity and Life Insurance Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York, Security Life of Denver Insurance Company and Systematized Benefits Administrators Inc. [(Incorporated herein by reference to Post-Effective Amendment No. 43 to Registration Statement on form N-4, filed on April 7, 2008; File No. 333-28755.)](https://www.sec.gov/Archives/edgar/data/836687/000083668708000160/finalblackrocking-securityli.htm)  |
|  | (h)  | (h)  | (h)  | Notice and Acknowledgement dated April 18, 2018, from BlackRock Investments, LLC and BlackRock Advisors, Inc. to Voya Insurance and Annuity Company and Directed Services LLC. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b8a8.htm)  |
|  | (i)  | (i)  | (i)  | Form of Distribution Sub-Agreement between BlackRock Variable Series Funds, Inc., BlackRock Variable Series Funds II, Inc. and Voya Insurance and Annuity Company dated June 1, 2018. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b8a9.htm)  |
|  | (j)  | (j)  | (j)  | Amendment Number 3 to Fund Participation Agreement between BlackRock Investments, LLC, BlackRock Variable Series Funds, Inc., Blackrock Variable Series Funds II, Inc. and Voya Insurance and Annuity Company, Dated August 28, 2018. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b8a10.htm)  |
|  | (a)  | (a)  | (a)  | Participation Agreement by and between ProFunds, Golden American Life Insurance Company and ProFunds Advisors LLC. [(Incorporated herein by reference to Post-Effective Amendment No. 8 to the Registration Statement](https://www.sec.gov/Archives/edgar/data/836687/000083668705000606/profundspartagree41201.txt)[on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on December 2, 2005; File No. 333-33914.)](https://www.sec.gov/Archives/edgar/data/836687/000083668705000606/profundspartagree41201.txt)  |

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| | | | |
|:---|:---|:---|:---|
|  |  | (b)  | Amendment to Participation Agreement by and between ProFunds, Golden American Life Insurance Company and ProFunds Advisors LLC. [(Incorporated herein by reference to Post-Effective Amendment No. 8 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on December 2, 2005; File No. 333-33914.)](https://www.sec.gov/Archives/edgar/data/836687/000083668705000606/profundsamend41201.txt)  |
|  |  | (c)  | Notice and Acknowledgement dated April 18, 2018, from ProFunds and ProFund Advisors LLC to Voya Insurance and Annuity Company and Directed Services LLC. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b8b3.htm)  |
|  | (3)  | (a)  | Fund Distribution, Administrative and Shareholder Service Agreement made and entered into as of July 25, 2016, and effective December 31, 2015, by and between Voya Insurance and Annuity Company, Directed Services LLC and Voya Investments Distributor, LLC, Voya Balanced Portfolio, Voya Government Money Market Portfolio, Voya Intermediate Bond Portfolio, Voya Investors Trust, Voya Partners, Inc., Voya Strategic Allocation Portfolios, Inc. Voya Variable Funds, Voya Variable Insurance Trust, Voya Variable Portfolios, Inc. and Voya Variable Products Trust. [(Incorporated herein by reference to Post-Effective Amendment No. 29 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on August 30, 2016; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668716000257/exhibit24b3c1.htm)  |
|  |  | (b)  | Amended and Restated Fund Participation, Administrative and Shareholder Services Agreement dated May 9, 2018, between Voya Insurance and Annuity Company, Directed Services, LLC, Voya Investments Distributor, LLC and each Voya insurance dedicated funds. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b8c2.htm)  |
|  |  | (c)  | Rule 22C-2 Agreement dated May 30, 2018, between Voya Investments, LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b8c3.htm)  |
|  |  | (d)  | Confidentiality and Non-Disclosure Agreement dated September 24, 2018, between VIAC Services Company, Voya Investments, LLC and Voya Investment Management Co. LLC. [(Incorporated herein by reference to Post-Effective Amendment No. 36 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2019; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000114036119007171/ex24_b8c4.htm)  |
|  | (4)  | (a)  | [Fund Participation and Shareholder Services Agreement dated August 30, 2024, between Venerable Insurance and Annuity Company on its own behalf and on behalf of each of its Separate Accounts, Directed Services LLC, Russell Investments Financial Services, LLC, and Venerable Variable Insurance Trust on its own behalf and on behalf of each of its series or classes of shares. (Incorporated herein by reference to Post-Effective Amendment No. 64 to the Registration Statement on Form N-4 for Venerable Insurance and Annuity Company and its Separate Account B, filed on April 14, 2025; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000083668725000019/f6Exhibith5aVVITFundParticip.htm)  |
|  |  | (b)  | [Rule 22C-2 Agreement dated September 6, 2024, between Venerable Investment Advisers, LLC and Venerable Insurance and Annuity Company. (Incorporated herein by reference to Post-Effective Amendment No. 64 to the Registration Statement on Form N-4 for Venerable Insurance and Annuity Company and its Separate Account B, filed on April 14, 2025; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000083668725000019/f7Exhibith5bVVITRule22c-2Agr.htm)  |
|  |  | (c)  | [Intercompany Agreement dated September 4, 2024, between Venerable Investment Advisers, LLC and Venerable Insurance and Annuity Company. (Incorporated herein by reference to Post-Effective Amendment No. 64 to the Registration Statement on Form N-4 for Venerable Insurance and Annuity Company and its Separate Account B, filed on April 14, 2025; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000083668725000019/f8Exhibith5cVIA-VIACIntercom.htm)  |
|  |  | (d)  | [Non-Disclosure Agreement dated February 24, 2025, between Venerable Investment Advisers, LLC, Venerable Variable Insurance Trust and Venerable Insurance and Annuity Company. (Incorporated herein by reference to Post-Effective Amendment No. 64 to the Registration Statement on Form N-4 for Venerable Insurance and Annuity Company and its Separate Account B, filed on April 14, 2025; File No. 033-59261.)](https://www.sec.gov/Archives/edgar/data/836687/000083668725000019/f9Exhibith5dVIA-VIACNDA.htm)  |
| (i)  |  | Not Applicable  | Not Applicable  |
| (j)  | (1)  | Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) between ING Investment Management LLC and ING USA Annuity and Life Insurance and Company. [(Incorporated herein by reference to Post-Effective Amendment No. 55 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 6, 2011; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668711000024/iimusaagreement.htm)  | Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) between ING Investment Management LLC and ING USA Annuity and Life Insurance and Company. [(Incorporated herein by reference to Post-Effective Amendment No. 55 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 6, 2011; File No. 333-28679.)](https://www.sec.gov/Archives/edgar/data/836687/000083668711000024/iimusaagreement.htm)  |
|  | (2)  | Amendment No. 1, dated December 1, 2013 (effective December 23, 2013), to the Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) between ING Investment LLC and ING USA Annuity and Life Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 44 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 1](https://www.sec.gov/Archives/edgar/data/836687/000083668714000007/iimusaalpamend120113.htm)[0](https://www.sec.gov/Archives/edgar/data/836687/000083668714000007/iimusaalpamend120113.htm)[, 2014 (File No. 333-](https://www.sec.gov/Archives/edgar/data/836687/000083668714000007/iimusaalpamend120113.htm)[30180.)](https://www.sec.gov/Archives/edgar/data/836687/000083668714000007/iimusaalpamend120113.htm)  | Amendment No. 1, dated December 1, 2013 (effective December 23, 2013), to the Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) between ING Investment LLC and ING USA Annuity and Life Insurance Company. [(Incorporated herein by reference to Post-Effective Amendment No. 44 to the Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company and its Separate Account B, filed on April 1](https://www.sec.gov/Archives/edgar/data/836687/000083668714000007/iimusaalpamend120113.htm)[0](https://www.sec.gov/Archives/edgar/data/836687/000083668714000007/iimusaalpamend120113.htm)[, 2014 (File No. 333-](https://www.sec.gov/Archives/edgar/data/836687/000083668714000007/iimusaalpamend120113.htm)[30180.)](https://www.sec.gov/Archives/edgar/data/836687/000083668714000007/iimusaalpamend120113.htm)  |
|  | (3)  | Amendment No. 2, effective as of September 30, 2014, to the Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) between ING Investment Management LLC (now known as "Voya Investment Management LLC") and ING USA Annuity and Life Insurance Company (now known as "Voya Insurance and Annuity Company" or "VIAC"). [(Incorporated herein by reference to Post-Effective Amendment No. 23 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on December 30, 2014 File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668714000443/vim-viacintercompanyagreamd2.htm)  | Amendment No. 2, effective as of September 30, 2014, to the Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) between ING Investment Management LLC (now known as "Voya Investment Management LLC") and ING USA Annuity and Life Insurance Company (now known as "Voya Insurance and Annuity Company" or "VIAC"). [(Incorporated herein by reference to Post-Effective Amendment No. 23 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on December 30, 2014 File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668714000443/vim-viacintercompanyagreamd2.htm)  |
|  | (4)  | Amendment No. 3, effective as of May 1, 2015, to the Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) by and between Voya Investment Management LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on December 7, 2015; File No. 333-202174.)](https://www.sec.gov/Archives/edgar/data/836687/000083668715000181/ex24b3s.htm)  | Amendment No. 3, effective as of May 1, 2015, to the Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) by and between Voya Investment Management LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on December 7, 2015; File No. 333-202174.)](https://www.sec.gov/Archives/edgar/data/836687/000083668715000181/ex24b3s.htm)  |
|  | (5)  | Amendment No. 4, effective as of March 1, 2016, to the Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) by and between Voya Investment Management LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference to Post-Effective Amendment No. 27 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on June 24, 2016; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668716000246/exhibit24b3s.htm)  | Amendment No. 4, effective as of March 1, 2016, to the Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) by and between Voya Investment Management LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference to Post-Effective Amendment No. 27 to the Registration Statement on Form N-4 for Voya Insurance and Annuity Company and its Separate Account B, filed on June 24, 2016; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668716000246/exhibit24b3s.htm)  |
|  | (6)  | Amendment No. 5, effective as of May 1, 2017, to the Intercompany Agreement between Voya Investment Management LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3v.htm)[to](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3v.htm)[Post-Effective Amendment No. 35 to the Form N-4 Registration Statement of Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2018; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3v.htm)  | Amendment No. 5, effective as of May 1, 2017, to the Intercompany Agreement between Voya Investment Management LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3v.htm)[to](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3v.htm)[Post-Effective Amendment No. 35 to the Form N-4 Registration Statement of Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2018; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3v.htm)  |
|  | (7)  | Amendment No. 6, effective as of July 1, 2017, to the Intercompany Agreement between Voya Investment Management LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3w.htm)[to](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3w.htm)[Post-Effective Amendment No. 35 to the Form N-4 Registration Statement of Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2018; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3w.htm)  | Amendment No. 6, effective as of July 1, 2017, to the Intercompany Agreement between Voya Investment Management LLC and Voya Insurance and Annuity Company. [(Incorporated herein by reference](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3w.htm)[to](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3w.htm)[Post-Effective Amendment No. 35 to the Form N-4 Registration Statement of Voya Insurance and Annuity Company and its Separate Account B, filed on April 16, 2018; File No. 333-133944.)](https://www.sec.gov/Archives/edgar/data/836687/000083668718000050/ex24b3w.htm)  |
| (k)  |  | Opinion and Consent of Counsel (Exhibit 99(k))  | Opinion and Consent of Counsel (Exhibit 99(k))  |
| (l)  |  | Consent of Independent Registered Public Accounting Firm (Exhibit 99(l))  | Consent of Independent Registered Public Accounting Firm (Exhibit 99(l))  |
| (m)  |  | Not Applicable  | Not Applicable  |
| (n)  |  | Not Applicable  | Not Applicable  |
| (o)  |  | Not Applicable  | Not Applicable  |
| (p)  |  | Powers of Attorney (Exhibit 99(p))  | Powers of Attorney (Exhibit 99(p))  |

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|:---|:---|
| &nbsp;&nbsp; **Item 28**  | &nbsp;&nbsp; **Directors and Officers of the Depositor**  |

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| | |
|:---|:---|
| &nbsp;&nbsp; **Name and Principal Business Address**  | &nbsp;&nbsp; **Positions and Offices with Depositor**  |
| &nbsp;&nbsp; Peter C. Aberg, 590 Madison Avenue, 29th Floor, New York, NY 10022  | &nbsp;&nbsp; Director  |
| &nbsp;&nbsp; Daniel G. Kilpatrick, 590 Madison Avenue, 42<sup>nd</sup> Floor, New York, NY 10022  | &nbsp;&nbsp; Director  |
| &nbsp;&nbsp; Brenna Haysom Romando, 47 Ronald Reagan Blvd., Warwick, NY 10990  | &nbsp;&nbsp; Director  |
| &nbsp;&nbsp; Nedim (Ned) Sadaka, 895 Park Avenue, Suite 6B, New York, NY 10075  | &nbsp;&nbsp; Director  |
| &nbsp;&nbsp; Howard L. Shecter, 210 W. Rittenhouse Square, Unit 1208, Philadelphia, PA 19103  | &nbsp;&nbsp; Director and Chairperson of the Board  |
| &nbsp;&nbsp; Vishal N. Sheth, 9 West 57th Street, 48th Floor, New York, NY 10019  | &nbsp;&nbsp; Director  |
| &nbsp;&nbsp; Jasjit Singh, 9 West 57<sup>th</sup> Street, New York, NY 10019  | &nbsp;&nbsp; Director  |
| &nbsp;&nbsp; Lindsey A. Bollinger, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; President, Chief Executive Officer, and Chief of Staff  |
| &nbsp;&nbsp; David P. Wiland, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Executive Vice President and Chief Financial Officer  |
| &nbsp;&nbsp; Kenneth L. Brown, 699 Walnut Street, Suite 1350, Des Moines, IA 50309  | &nbsp;&nbsp; Executive Vice President and Chief Operations Officer  |
| &nbsp;&nbsp; Thomas N. Hanson, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Executive Vice President and Chief Risk Officer  |

---

------

---

| | |
|:---|:---|
| &nbsp;&nbsp; Timothy W. Brown, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Executive Vice President, Chief Legal Officer, and Secretary  |
| &nbsp;&nbsp; Heather A. Kleis, 699 Walnut Street, Suite 1350, Des Moines, IA 50309  | &nbsp;&nbsp; Executive Vice President and Chief Human Resources Officer  |
| &nbsp;&nbsp; Timothy D. Billow, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Executive Vice President and Chief Information Officer  |
| &nbsp;&nbsp; Gregory S. Smith, Jr., 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Senior Vice President and Chief Accounting Officer  |
| &nbsp;&nbsp; Kristi L. Harding, 699 Walnut Street, Suite 1350, Des Moines, IA 50309  | &nbsp;&nbsp; Senior Vice President, Chief Ethics and Compliance Officer, Assistant Secretary and Anti-Money Laundering Officer  |
| &nbsp;&nbsp; Parul Bhatia, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Senior Vice President, Chief Actuary and Appointed Actuary  |
| &nbsp;&nbsp; Gilbert K. Chua, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Senior Vice President and Head of Risk Strategy  |
| &nbsp;&nbsp; Glenn A. Black, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Head of Tax  |
| &nbsp;&nbsp; Kelly M. Hennigan, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Head of Investment Operations  |
| &nbsp;&nbsp; Simon B. Scully, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Chief Information Security Officer  |
| &nbsp;&nbsp; Richard E. Gelfand, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President  |
| &nbsp;&nbsp; Ross R. Boudiab, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Treasurer  |
| &nbsp;&nbsp; Mark C. Fair, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Head of Investment Management  |
| &nbsp;&nbsp; James R. Eckis, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Assistant Treasurer  |
| &nbsp;&nbsp; Janet E. Myers, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Assistant Treasurer  |
| &nbsp;&nbsp; Brian T. Ruck, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Assistant Treasurer  |
| &nbsp;&nbsp; Jennifer M. Ogren, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Assistant Secretary  |
| &nbsp;&nbsp; Angela L. Ellis, 699 Walnut Street, Suite 1350, Des Moines, IA 50309  | &nbsp;&nbsp; Vice President and Assistant Secretary  |
| &nbsp;&nbsp; Lee M. Barnard, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Assistant Secretary  |
| &nbsp;&nbsp; J. Neil McMurdie, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Assistant Secretary  |
| &nbsp;&nbsp; Ron J. Tanner, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Vice President and Assistant Secretary  |
| &nbsp;&nbsp; Jay M. Lemoncelli, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Assistant Secretary  |
| &nbsp;&nbsp; Crystal A. Gothard, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Assistant Secretary  |
| &nbsp;&nbsp; Lori L. DeMarco, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp; Assistant Secretary  |

---

---

| | |
|:---|:---|
| **Item 29**  | **Persons Controlled by or Under Common Control with the Depositor or the Registrant**  |

---

1. The Registrant, Separate Account B, is a segregated asset account of Venerable Insurance and Annuity Company ("VIAC") (IA) and is therefore owned and controlled by VIAC.

2. The Depositor, VIAC, is a wholly-owned subsidiary of Venerable Holdings, Inc. (DE)

3. VIAC Services Company (DE), Directed Services LLC (DE), and Venerable Investment Advisers, LLC (DE) are affiliates of VIAC and wholly-owned subsidiaries of Venerable Holdings, Inc.

4. Rocky Range, Inc. (AZ) and Corporate Solutions Life Reinsurance Company (IA) are wholly-owned subsidiaries of VIAC.

---

| | |
|:---|:---|
| **Item 30**  | **Indemnification**  |

---

Venerable Insurance and Annuity Company (the "Company" and the "Depositor") shall indemnify to the full extent permitted by Chapter 490 of the Code of Iowa, as may be amended from time to time, or by other provisions of applicable law, each person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, wherever brought, whether civil, criminal, administrative or investigative, by reason of the fact that he or she is or was a director, officer, fiduciary or employee of the Company, or is or was serving at the request of the Company as a director, officer, fiduciary, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses, including attorneys' fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by him or her in connection with such action, suit or proceeding, if he or she acted in good faith and in a manner reasonably believed to be in and not opposed to the best interests of the Company, and with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful.

Any indemnification as described in the preceding paragraph (unless ordered by a court) shall be made by the Company only as authorized in the specific case upon a determination that the indemnification is proper in the circumstances because the person claiming indemnification has met the applicable standard of conduct set forth in therein. Such determination shall be made by the Company's Board of Directors by a majority vote of a quorum consisting of Directors who were not parties to the action, suit or proceeding in question. If such a quorum is not obtainable, the Board shall retain independent legal counsel who shall make such a determination in a written opinion.

Expenses (including attorney's fees) incurred in defending a civil or criminal action, suit, or proceeding may be paid by the Company in advance of the final disposition of such action upon receipt of an undertaking by or on behalf of a person entitled to claim indemnification to repay such amount, if it is ultimately determined that he or she is not entitled to be indemnified by the Company.

To the extent permitted by law, the Company or its parents may purchase and maintain insurance on behalf of any person or persons described in the preceding paragraphs of this Item 30 against any liability asserted against and incurred by him or her, whether or not the Company would have power to indemnify him or her as described above.

Consistent with the laws of the State of Iowa, VA Capital Company LLC ("VA Capital") maintains various insurance policies issued by reputable insurers covering VA Capital and any company in which VA Capital has a controlling interest, including the Company and Directed Services LLC, the principal underwriter. These policies cover the indemnification obligations of VA Capital and its subsidiaries. The policies include, but are not limited to, the following types of coverages: Professional Liability, Directors & Officers Liability, Cyber Liability, Employment Practices Liability, Fiduciary Liability, and Financial Institution Fidelity Bond(s).

Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended, may be permitted to directors, officers and controlling persons of the Company separate account (the "Registrant"), as provided above or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification by the Depositor is against public policy, as expressed in the Securities Act of 1933, and therefore may be unenforceable. In the event that a claim of such indemnification (except insofar as it provides for the payment by the Depositor of expenses incurred or paid by a director, officer or controlling person in the successful defense of any action, suit or proceeding) is asserted against the Depositor by such director, officer or controlling person and the SEC is still of the same opinion, the Depositor or Registrant may, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by the Depositor is against public policy as expressed by the Securities Act of 1933 and will be governed by the final adjudication of such issue.

---

| | |
|:---|:---|
| **Item 31**  | **Principal Underwriter**  |

---

(a) Directed Services LLC serves as principal underwriter for all contracts issued by Venerable Insurance and Annuity Company through its Separate Accounts A, B, EQ, U and the Alger Separate Account A.

(b) The following information is furnished with respect to the principal officers and directors of Directed Services LLC, the Registrant's Distributor.

---

| | |
|:---|:---|
| **Name and Principal Business Address**  | **Positions and Offices with Underwriter**  |
| &nbsp;&nbsp;&nbsp; Kenneth L. Brown, 699 Walnut Street, Suite 1350, Des Moines, IA 50309  | &nbsp;&nbsp;&nbsp; Director, Chairperson of the Board, President and Chief Executive Officer  |

---

------

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp; David P. Wiland, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp;&nbsp; Director  |
| &nbsp;&nbsp;&nbsp; Kristi L. Harding, 699 Walnut Street, Suite 1350, Des Moines, IA 50309  | &nbsp;&nbsp;&nbsp; Director, Senior Vice President, Chief Ethics, Assistant Secretary, and Anti-Money Laundering Officer  |
| &nbsp;&nbsp;&nbsp; Richard E. Gelfand, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp;&nbsp; Chief Financial Officer, Treasurer, and Assistant Secretary  |
| &nbsp;&nbsp;&nbsp; Simon B. Scully, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp;&nbsp; Vice President and Chief Information Security Officer  |
| &nbsp;&nbsp;&nbsp;&nbsp; J. Neil McMurdie, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp;&nbsp; Vice President, General Counsel, and Secretary  |
| &nbsp;&nbsp;&nbsp; Angela L. Ellis, 699 Walnut Street, Suite 1350, Des Moines, IA 50309  | &nbsp;&nbsp;&nbsp; Vice President, Chief Compliance Officer, and Assistant Secretary  |
| &nbsp;&nbsp;&nbsp; Janet E. Myers, 1475 Dunwoody Drive, Suite 200, West Chester, PA 19380  | &nbsp;&nbsp;&nbsp; Assistant Treasurer and Assistant Secretary  |

---

(c) *Compensation from the Registrant.*

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **(1)** <br>**Name of Principal** <br> **Underwriter**  | &nbsp;&nbsp; **(2)** <br> **2024 Net Underwriting Discounts**  | &nbsp;&nbsp; **(3)** <br>**Compensation on Redemption**  | &nbsp;&nbsp; **(4)** <br>**Brokerage Commissions**  | &nbsp;&nbsp; **(5)** <br>**Other Compensation**  |
| &nbsp;&nbsp; Directed Services LLC  | &nbsp;&nbsp; $0  | &nbsp;&nbsp; $0  | &nbsp;&nbsp; $103170027  | &nbsp;&nbsp; $0  |

---

---

| | |
|:---|:---|
| **Item 32**  | **Location of Accounts and Records**  |

---

Contained in the Registrant's most recently filed Form N-CEN.

---

| | |
|:---|:---|
| **Item 33**  | **Management Services**  |

---

None.

---

| | |
|:---|:---|
| **Item 34**  | **Fee Representation**  |

---

Venerable Insurance and Annuity Company hereby represents that the fees and charges deducted under the Contract described in the Prospectus, in the aggregate, are reasonable in relation to the services rendered, the expenses to be incurred and the risks assumed by Venerable Insurance and Annuity Company.

------

**SIGNATURES**

As required by the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant, Separate Account B of Venerable Insurance and Annuity Company, has duly caused this Post-Effective Amendment to its Registration Statement on Form N-4 (File No. 333-133944) to be signed on its behalf by the undersigned, thereunto duly authorized, in the Township of West Whiteland, Commonwealth of Pennsylvania, on the __<u>19th</u>__ day of December, 2025.

---

| | | | |
|:---|:---|:---|:---|
| **SEPARATE ACCOUNT B OF VENERABLE INSURANCE AND ANNUITY COMPANY**  | **SEPARATE ACCOUNT B OF VENERABLE INSURANCE AND ANNUITY COMPANY**  | &nbsp;&nbsp; <br> **VENERABLE INSURANCE AND ANNUITY COMPANY**  | &nbsp;&nbsp; <br> **VENERABLE INSURANCE AND ANNUITY COMPANY**  |
| *(Registrant)*  | *(Registrant)*  | *(Depositor)*  | *(Depositor)*  |
| By:  | <u>/s/Lindsey A. Bollinger\*</u> <br> Lindsey A. Bollinger  | By:  | <u>/s/Lindsey A. Bollinger\*</u> <br> Lindsey A. Bollinger  |
|  | President of the Depositor <br> (principal executive officer of the Depositor)  |  | President <br> (principal executive officer)  |

---

Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment No. 55 to the Registration Statement has been signed below by the following persons in the capacities and on the date indicated.

---

| | | |
|:---|:---|:---|
| **Signature**  | **Title**  |  |
| <u>/s/Lindsey A. Bollinger\*</u>  | President and Chief Executive Officer  |  |
| Lindsey A. Bollinger  | (principal executive officer)  |  |
| <u>/s/ David P. Wiland\*</u>  | Executive Vice President and Chief Financial Officer  |  |
| David P. Wiland  |  |  |
| <u>/s/ Gregory S. Smith\*</u>  | Senior Vice President and Chief Accounting Officer  |  |
| Gregory S. Smith  | (principal accounting officer)  |  |
| <u>/s/ Peter C. Aberg\*</u>  | Director  |  |
| Peter C. Aberg  |  | December 19, 2025  |
| <u>/s/ Brenna Haysom Romando\*</u>  | Director  |  |
| Brenna Haysom Romando  |  |  |
| <u>/s/ Daniel G. Kilpatrick\*</u>  | Director  |  |
| Daniel G. Kilpatrick  |  |  |
| <u>/s/ Nedim Sadaka\*</u>  | Director  |  |
| Nedim (Ned) Sadaka  |  |  |
| <u>/s/ Howard L. Shecter\*</u>  | Director  |  |
| Howard L. Shecter  |  |  |
| <u>/s/ Vishal N. Sheth\*</u>  | Director  |  |
| Vishal N. Sheth  |  |  |
| <u>/s/ Jasjit Singh\*</u>  | Director  |  |
| Jasjit Singh  |  |  |

---

---

| |
|:---|
| By: <u>/s/ Ron J. Tanner</u>  |
| \*Attorney-in-Fact  |

---

\*

Executed by Ron J. Tanner on behalf of those indicated pursuant to Powers of Attorney filed as an exhibit to this Registration Statement.

------

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **<u>Item 27 Exhibit No.</u>**  | **<u>Exhibit</u>**  |
| 99(k)  | Opinion and Consent of Counsel  |
| 99(l)  | Consent of Independent Registered Public Accounting Firm  |
| 99(p)  | Powers of Attorney  |

---

## Ex-99.(K)

**Exhibit 99 (k) (Item 27(k)) – Opinion and Consent of Counsel**

VENERABLE LETTERHEAD

RON J. TANNER

VICE PRESIDENT AND DEPUTY GENERAL COUNSEL

PHONE: (610) 249-2952 \| EMAIL: ron.tanner@venerable.com

December 19, 2025

**BY EDGARLINK**

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, NE

Washington, DC 20549

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Re:**  | &nbsp;&nbsp; **Venerable Insurance and Annuity Company and its Separate Account B**  |
|  | &nbsp;&nbsp; **Post-Effective Amendment No. 55 to Registration Statement on Form N-4**  |
|  | &nbsp;&nbsp; **Prospectus Title: Architect**<sup>®</sup> **Variable Annuity**  |
|  | &nbsp;&nbsp; **File Nos.: 333-133944 and 811-05626**  |

---

Ladies and Gentlemen:

The undersigned serves as counsel to Venerable Insurance and Annuity Company, an Iowa life insurance company (the "Company"). It is my understanding that the Company, as depositor, has registered an indefinite amount of securities under the Securities Act of 1933 as provided in Rule 24f-2 under the Investment Company Act of 1940.

In connection with this opinion, I have reviewed the above-referenced Post-Effective Amendment Statement on Form N-4. This filing describes the Architect<sup>®</sup> deferred combination variable and fixed annuity contracts (the "Contracts") offered by the Company through its Separate Account B (the "Account"). I have also examined, or supervised the examination of, originals or copies, certified or otherwise identified to my satisfaction, of such documents, trust records and other instruments I have deemed necessary or appropriate for the purpose of rendering this opinion. For purposes of such examination, I have assumed the genuineness of all signatures on original documents and the conformity to the original of all copies. On the basis of this examination, it is my opinion that:

1. The Company is a corporation duly organized and validly existing under the laws of the State of Iowa.

2. The Account is a separate account of the Company duly created and validly existing pursuant to the laws of the State of Iowa.

3. The Contracts and the interests in the Account to be issued under the Contracts have been duly authorized by the Company.

------

U.S. Securities and Exchange Commission

4. 4. The assets of the Account will be owned by the Company. Under Iowa law and the provisions of the Contracts, the income, gains and losses, whether or not realized from assets allocated to the Account, must be credited to or charged against such Account, without regard to other income, gains or losses of the Company.

5. The Contracts provide that assets of the Account may not be charged with liabilities arising out of any other business the Company conducts, except to the extent that assets of the Account exceed its liabilities arising under the Contracts.

6. The Contracts and the interests in the Account, when issued and delivered in accordance with the Prospectus constituting a part of the Registration Statement and in compliance with applicable local law, will be validly issued and binding obligations of the Company in accordance with their respective terms.

I consent to the filing of this opinion as an exhibit to the Registration Statement.

Sincerely,

<u>/s/ Ron J. Tanner</u>

Ron J. Tanner

## Ex-99.(L)

Exhibit 99 (l) (Item 27(l)) – Consent of Independent Registered Public Accounting Firm

&nbsp;&nbsp; We consent to the references to our firm under the captions "Experts" and "Independent Registered Public Accounting Firm" in the Prospectus and in the Statement of Additional Information, each dated May 1, 2025, and each incorporated by reference in this Post-Effective Amendment No. 55 to the Registration Statement (Form N-4, File No. 333-133944) of Separate Account B of Venerable Insurance and Annuity Company (the "Registration Statement"). <br>We also consent to the use of our reports (1) dated March 28, 2025, with respect to the statutory-basis financial statements and supplemental schedules of Venerable Insurance and Annuity Company and (2) dated March 28, 2025, with respect to the financial statements of each of the subaccounts within Separate Account B of Venerable Insurance and Annuity Company, for the year ended December 31, 2024, incorporated by reference in this Registration Statement, filed with the Securities and Exchange Commission. <br>/s/ Ernst & Young LLP <br> Philadelphia, Pennsylvania <br> December 19, 2025 <br>

## Ex-99.(P)

**Exhibit 99(p) (Item 27(p)) – Powers of Attorney**

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Ron J. Tanner, Jay Lemoncelli

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>16</u>_ day of __<u>October__</u>, 2025, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Lindsey A. Bollinger  |
| &nbsp;&nbsp; **Lindsey A. Bollinger**  |
| &nbsp;&nbsp; **President and Chief Executive Officer**  |
| &nbsp;&nbsp; **Venerable Insurance and Annuity Company**  |

---

**<u>Notary</u>**

Commonwealth of Pennsylvania

County of Chester

On the _<u>16th</u>_ day of__<u>October__</u> in the year 2025, before me, the undersigned, personally appeared Lindsey A. Bollinger, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that she executed the same in her capacity, and that by her signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>_/s/ Marie L. Watson</u>_____________________________  | &nbsp;&nbsp; Name: __<u>Marie L. Watson</u>________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: ___<u>Pennsylvania</u>__________________  |
|  | &nbsp;&nbsp; No: __<u>1330853</u>_________________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: ___<u>Pennsylvania</u>_____________________  |

---

------

Member, Pennsylvania Association of Notaries My commission expires ___<u>May 13, 2026</u>____________

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is her general durable power of attorney and that she had willingly signed and that she executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Bertina Whitaker-Fry</u>__________________________  | &nbsp;&nbsp; Name: __<u>Bertina Whitaker-Fry</u>_____________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: __<u>1475 Dunwoody Drive</u>___________________  |
|  | &nbsp;&nbsp; __________<u>West Chester, PA 19380</u>_________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Haley Taylor____</u>_____________________________  | &nbsp;&nbsp; Name: ___<u>Haley Taylor</u>___________________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: __<u>1475 Dunwoody Drive</u>___________________  |
|  | &nbsp;&nbsp; __________<u>West Chester, PA 19380</u>_________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>22</u>_ day of __<u>August</u>__, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Gregory S. Smith, Jr.  |
| &nbsp;&nbsp; **Gregory S. Smith, Jr.**  |
| &nbsp;&nbsp; **Senior Vice President and Chief Accounting Officer**  |

---

**<u>Notary</u>**

Commonwealth of Pennsylvania

County of Chester

On the _<u>22nd</u>_ day of _<u>August</u>_ in the year _<u>2023</u>_, before me, the undersigned, personally appeared Gregory S, Smith, Jr , personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Marie L. Watson</u>______________________________  | &nbsp;&nbsp; Name: __<u>Marie L. Watson</u>________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: _<u>Pennsylvania</u>_____________________  |
|  | &nbsp;&nbsp; No: __<u>1330853</u>__________________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: ___<u>Chester County</u>____________________  |
| &nbsp;&nbsp; Member, Pennsylvania Association of Notaries  | &nbsp;&nbsp; My commission expires <u>May 13, 2026</u>  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Sharon Grant</u>_______________________________  | &nbsp;&nbsp; Name: ___<u>Sharon Grant</u>__________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: __<u>1475 Dunwoody Dr.</u>_____________________  |
|  | &nbsp;&nbsp; __________<u>West Chester, PA 19380</u>_________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Lori L. DeMarco</u>_____________________________  | &nbsp;&nbsp; Name: ____<u>Lori L. DeMarco</u>_______________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: __<u>1475 Dunwoody Drive</u>___________________  |
|  | &nbsp;&nbsp; __________<u>West Chester, PA 19380</u>_________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>22</u>_ day of __<u>August</u>__, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ David P. Wiland  |
| &nbsp;&nbsp; **David P. Wiland**  |
| &nbsp;&nbsp; **Executive Vice President and Chief Financial Officer**  |

---

**<u>Notary</u>**

Commonwealth of Pennsylvania

County of Chester

On the _<u>22</u>_ day of _<u>August</u>_ in the year _<u>2023</u>_, before me, the undersigned, personally appeared David P. Wiland, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Marie L. Watson</u>______________________________  | &nbsp;&nbsp; Name: __<u>Marie L. Watson</u>________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: _<u>Pennsylvania</u>_____________________  |
|  | &nbsp;&nbsp; No: __<u>1330853</u>__________________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: ___<u>Chester County</u>____________________  |
| &nbsp;&nbsp; Member, Pennsylvania Association of Notaries  | &nbsp;&nbsp; My commission expires <u>May 13, 2026</u>  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Sharon Grant</u>_______________________________  | &nbsp;&nbsp; Name: ___<u>Sharon Grant</u>__________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: __<u>1475 Dunwoody Dr.</u>_____________________  |
|  | &nbsp;&nbsp; __________<u>West Chester, PA 19380</u>_________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Lori L. DeMarco</u>_____________________________  | &nbsp;&nbsp; Name: ____<u>Lori L. DeMarco</u>_______________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: __<u>1475 Dunwoody Drive</u>___________________  |
|  | &nbsp;&nbsp; __________<u>West Chester, PA 19380</u>_________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this __<u>14th</u>_____ day of __<u>August</u>__, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Peter C. Aberg  |
| &nbsp;&nbsp; **Peter C. Aberg**  |
| &nbsp;&nbsp; **Director**  |

---

**<u>Notary</u>**

State of New York

County New York

On the _<u>14</u>_ day of __<u>August</u>__ in the year _<u>2023</u>_, before me, the undersigned, personally appeared Peter C. Aberg, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Alina M. Diaz</u>_______________________________  | &nbsp;&nbsp; Name: __<u>Alina M. Diaz</u>____________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: _<u>State of New York</u>__________________  |
|  | &nbsp;&nbsp; No: _<u>#01D16030847</u>______________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: _<u>New York County</u>_____________________  |
|  | &nbsp;&nbsp; Commission Expires <u>Sept. 20, 2025__________________</u>  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; _<u>/s/ Frederick Hanser</u>_______________________________  | &nbsp;&nbsp; Name: <u>Frederick Hanser</u>____________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: _<u>80 Park Ave</u>_____________________________  |
|  | &nbsp;&nbsp; _________<u>New York, NY 10016</u>______________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; _<u>/s/ Jonathan Rano</u>_________________________________  | &nbsp;&nbsp; Name: <u>Jonathan Rano</u>_____________________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: _<u>10 Liberty Street</u>_________________________  |
|  | &nbsp;&nbsp; _________<u>NY NY 10005</u>____________________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>10th</u>_ day of _<u>August</u>_, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Daniel G. Kilpatrick  |
| &nbsp;&nbsp; **Daniel G. Kilpatrick**  |
| &nbsp;&nbsp; **Director**  |

---

**<u>Notary</u>**

State of New York

County New York

On the _<u>10th</u>_ day of _<u>August</u>_ in the year _<u>2023</u>_, before me, the undersigned, personally appeared Daniel G. Kilpatrick, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Angela M. Schwartz</u>___________________________  | &nbsp;&nbsp; Name: <u>Angela M. Schwartz</u>_________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in:_<u>New York State</u>____________________  |
|  | &nbsp;&nbsp; No: _<u>01MO6076727</u>_______________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: _<u>West Chester County</u>___________________  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Alicia Wilson</u>__________________________________  | &nbsp;&nbsp; Name: _<u>Alicia Wilson</u>______________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: _<u>4 South Rd</u>______________________________  |
|  | &nbsp;&nbsp; _________<u>Kent, CT 06757</u>__________________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Jennifer Pendergraft</u>____________________________  | &nbsp;&nbsp; Name: _<u>Jennifer Pendergraft</u>_______________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: _<u>93 Hauxhurst Ave</u>________________________  |
|  | &nbsp;&nbsp; ________<u>Weehawken NJ 07086</u>_____________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>16th</u>_ day of _<u>August</u>_, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Brenna Haysom Romando  |
| &nbsp;&nbsp; **Brenna Haysom Romando**  |
| &nbsp;&nbsp; **Director**  |

---

**<u>Notary</u>**

State of New York

County New York

On the _<u>16</u>_ day of _<u>August</u>_ in the year _<u>2023</u>_, before me, the undersigned, personally appeared Brenna Haysom Romando, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that she executed the same in her capacity, and that by her signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Sachin S. Shah</u>_________________________________  | &nbsp;&nbsp; Name: <u>Sachin Shah</u>______________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: _<u>State of New York</u>_________________  |
|  | &nbsp;&nbsp; No: _<u>01SH6442994</u>_______________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: _<u>West Chester County</u>__________________  |
|  | &nbsp;&nbsp; Commission Expires <u>October 24, 2026________________</u>  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Dhruv Vyas</u>_________________________________  | &nbsp;&nbsp; Name: _<u>Dhruv Vyas</u>______________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: _<u>9 West 57</u><sup>th</sup> <u>St.</u>__________________________  |
|  | &nbsp;&nbsp; _________<u>New York, NY 10019</u>_____________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Joseph Costa</u>________________________________  | &nbsp;&nbsp; Name: _<u>Joseph Costa</u>_____________________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: __<u>9 West 57</u><sup>th</sup> <u>St</u>__________________________  |
|  | &nbsp;&nbsp; __________<u>NY, NY 10019</u>__________________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>11th</u>_ day of _<u>August</u>_, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Nedim Sadaka  |
| &nbsp;&nbsp; **Nedim (Ned) Sadaka**  |
| &nbsp;&nbsp; **Director**  |

---

**<u>Notary</u>**

State of New York

County Suffolk

On the _<u>11th</u>_ day of _<u>August</u>_ in the year _<u>2023</u>_, before me, the undersigned, personally appeared Nedim (Ned) Sadaka, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Kevin Rodriguez Osorio</u>________________________  | &nbsp;&nbsp; Name: <u>Kevin Rodriguez Osorio</u>______________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: _<u>New York</u>_________________________  |
|  | &nbsp;&nbsp; No: _<u>01RO6416209</u>_______________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: __<u>Suffolk</u>_____________________________  |
|  | &nbsp;&nbsp; Term Expires <u>April 12, 2025________________________</u>  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Lawrence Sadaka</u>_____________________________  | &nbsp;&nbsp; Name: _<u>Lawrence Sadaka</u>__________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: _<u>981 Amherst Avenue</u>_____________________  |
|  | &nbsp;&nbsp; ________<u>Los Angeles, CA 90049</u>____________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Jane Dresner Sadaka</u>___________________________  | &nbsp;&nbsp; Name: _<u>Jane Dresner Sadaka</u>_______________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: _<u>895 Park Ave, 6B</u>________________________  |
|  | &nbsp;&nbsp; ________<u>New York NY 10075</u>______________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>16th</u>_ day of _<u>August</u>_, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Howard L. Shecter  |
| &nbsp;&nbsp; **Howard L. Shecter**  |
| &nbsp;&nbsp; **Director**  |

---

**<u>Notary</u>**

State of New York

County New York

On the _<u>16</u>_ day of _<u>August</u>_ in the year _<u>2023</u>_, before me, the undersigned, personally appeared Howard L. Shecter, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Sachin S. Shah</u>_________________________________  | &nbsp;&nbsp; Name: <u>Sachin Shah</u>______________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: _<u>State of New York</u>_________________  |
|  | &nbsp;&nbsp; No: _<u>01SH6442994</u>_______________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: _<u>West Chester County</u>__________________  |
|  | &nbsp;&nbsp; Commission Expires <u>October 24, 2026________________</u>  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Dhruv Vyas</u>_________________________________  | &nbsp;&nbsp; Name: _<u>Dhruv Vyas</u>______________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: _<u>9 West 57</u><sup>th</sup> <u>St.</u>__________________________  |
|  | &nbsp;&nbsp; _________<u>New York, NY 10019</u>_____________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Joseph Costa</u>________________________________  | &nbsp;&nbsp; Name: _<u>Joseph Costa</u>_____________________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: __<u>9 West 57</u><sup>th</sup> <u>St</u>__________________________  |
|  | &nbsp;&nbsp; __________<u>NY, NY 10019</u>__________________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>16</u>_ day of _<u>August</u>_, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Vishal N. Sheth  |
| &nbsp;&nbsp; **Vishal N. Sheth**  |
| &nbsp;&nbsp; **Director**  |

---

**<u>Notary</u>**

State of New York

County New York

On the _<u>16</u>_ day of _<u>August</u>_ in the year _<u>2023</u>_, before me, the undersigned, personally appeared Vishal N. Sheth, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Sachin S. Shah</u>_________________________________  | &nbsp;&nbsp; Name: <u>Sachin Shah</u>______________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: _<u>State of New York</u>_________________  |
|  | &nbsp;&nbsp; No: _<u>01SH6442994</u>_______________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: _<u>West Chester County</u>__________________  |
|  | &nbsp;&nbsp; Commission Expires <u>October 24, 2026________________</u>  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Dhruv Vyas</u>_________________________________  | &nbsp;&nbsp; Name: _<u>Dhruv Vyas</u>______________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: _<u>9 West 57</u><sup>th</sup> <u>St.</u>__________________________  |
|  | &nbsp;&nbsp; _________<u>New York, NY 10019</u>_____________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Joseph Costa</u>________________________________  | &nbsp;&nbsp; Name: _<u>Joseph Costa</u>_____________________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: __<u>9 West 57</u><sup>th</sup> <u>St</u>__________________________  |
|  | &nbsp;&nbsp; __________<u>NY, NY 10019</u>__________________________  |

---

Page 2 of 2

------

**POWER OF ATTORNEY**

The undersigned, on behalf of Venerable Insurance and Annuity Company, hereby constitutes and appoints the individuals set forth below and each of them individually as my true and lawful attorneys with full power to them and each of them individually to sign and file for me and in my name and in the capacity indicated below any and all Registration Statements for the variable annuities and/or variable life insurance contracts identified below ("Contracts") issued through the Separate Accounts listed below, and any and all amendments thereto, with the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, and/or the Investment Company Act of 1940, as amended, and any and all documentation necessary to withdraw any such Registration Statements or to deregister any of the entities (including any issuing Separate Account) associated with the issuance of any such Contracts. By signing below, I hereby revoke all prior Powers of Attorney executed by me in relation to the Contracts and Registration Statements.

**INDIVIDUALS WITH POWER OF ATTORNEY:** J. Neil McMurdie, Jay M. Lemoncelli, Ron J. Tanner

**REGISTERED SEPARATE ACCOUNTS AND CONTRACTS of Venerable Insurance and Annuity Company:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  | &nbsp;&nbsp; **Separate Account B – 811-05626**  |
| &nbsp;&nbsp; 333-133944  | &nbsp;&nbsp; 333-30180  | &nbsp;&nbsp; 333-28769  | &nbsp;&nbsp; 333-28755  | &nbsp;&nbsp; 333-28679  | &nbsp;&nbsp; 033-59261  |
| &nbsp;&nbsp; 333-202174  | &nbsp;&nbsp; 333-196391  | &nbsp;&nbsp; 333-124953  | &nbsp;&nbsp; 333-101481  | &nbsp;&nbsp; 333-90516  | &nbsp;&nbsp; 333-70600  |
| &nbsp;&nbsp; 333-66757  | &nbsp;&nbsp; 333-63692  | &nbsp;&nbsp; 333-57218  | &nbsp;&nbsp; 333-33914  | &nbsp;&nbsp; 033-34827  | &nbsp;&nbsp; 033-23351  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  | &nbsp;&nbsp; **Separate Account EQ – 811-08524**  |
| &nbsp;&nbsp; 333-111686  | &nbsp;&nbsp; 333-273496  | &nbsp;&nbsp; 333-273497  | &nbsp;&nbsp; 333-273498  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Separate Account U – 811-09026**  | &nbsp;&nbsp; **Separate Account U – 811-09026**  |
| &nbsp;&nbsp; 333-111684  | &nbsp;&nbsp; 333-111685  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Separate Account A – 811-05627**  |
| &nbsp;&nbsp; 033-23458  |

---

---

| |
|:---|
| &nbsp;&nbsp; **Alger Separate Account A – 811-05790**  |
| &nbsp;&nbsp; 033-27766  |

---

I hereby ratify and confirm on this _<u>16</u>_ day of _<u>August</u>_, 2023, my signature as it may be signed by my said attorneys to any such Registration Statements and any and all amendments thereto.

---

| |
|:---|
| &nbsp;&nbsp; Signature  |
| &nbsp;&nbsp; /s/ Jasjit Singh  |
| &nbsp;&nbsp; **Jasjit Singh**  |
| &nbsp;&nbsp; **Director**  |

---

**<u>Notary</u>**

State of New York

County New York

On the _<u>16</u>_ day of __<u>August</u>__ in the year _<u>2023</u>_, before me, the undersigned, personally appeared Jasjit Singh, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument.

---

| | |
|:---|:---|
| &nbsp;&nbsp; __<u>/s/ Sachin S. Shah</u>_________________________________  | &nbsp;&nbsp; Name: <u>Sachin Shah</u>______________________________  |
| &nbsp;&nbsp; Notary Public  | &nbsp;&nbsp; Notary Public in: _<u>State of New York</u>_________________  |
|  | &nbsp;&nbsp; No: _<u>01SH6442994</u>_______________________________  |
| &nbsp;&nbsp; (Seal)  | &nbsp;&nbsp; Qualified in: _<u>West Chester County</u>__________________  |
|  | &nbsp;&nbsp; Commission Expires <u>October 24, 2026________________</u>  |

---

Page 1 of 2

------

**Statement of Witnesses**

On the date written above, the principal declared to me in my presence that this instrument is his general durable power of attorney and that he had willingly signed and that he executed it as his free and voluntary act for the purposes therein expressed.

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Dhruv Vyas</u>_________________________________  | &nbsp;&nbsp; Name: _<u>Dhruv Vyas</u>______________________________  |
| &nbsp;&nbsp; **Witness #1**  | &nbsp;&nbsp; Address: _<u>9 West 57</u><sup>th</sup> <u>St.</u>__________________________  |
|  | &nbsp;&nbsp; _________<u>New York, NY 10019</u>_____________________  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; ___<u>/s/ Joseph Costa</u>________________________________  | &nbsp;&nbsp; Name: _<u>Joseph Costa</u>_____________________________  |
| &nbsp;&nbsp; **Witness #2**  | &nbsp;&nbsp; Address: __<u>9 West 57</u><sup>th</sup> <u>St</u>__________________________  |
|  | &nbsp;&nbsp; __________<u>NY, NY 10019</u>__________________________  |

---

Page 2 of 2