# EDGAR Filing Document

**Accession Number:** 0002041358
**File Stem:** 0001193125-26-176325
**Filing Date:** 2026-4
**Character Count:** 748323
**Document Hash:** caa963bc2ec1fc7ec7722bf656294408
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-176325.hdr.sgml**: 20260424

**ACCESSION NUMBER**: 0001193125-26-176325

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 28

**FILED AS OF DATE**: 20260424

**DATE AS OF CHANGE**: 20260424

**EFFECTIVENESS DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** USL Separate Account RS
- **CENTRAL INDEX KEY:** 0002041358

**ORGANIZATION NAME:**
- **EIN:** 135459480
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-24014
- **FILM NUMBER:** 26891809

**BUSINESS ADDRESS:**
- **STREET 1:** 1133 AVENUE OF THE AMERICAS
- **STREET 2:** 33RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 2125515440

**MAIL ADDRESS:**
- **STREET 1:** 1133 AVENUE OF THE AMERICAS
- **STREET 2:** 33RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** USL Separate Account RS
- **CENTRAL INDEX KEY:** 0002041358

**ORGANIZATION NAME:**
- **EIN:** 135459480
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-283464
- **FILM NUMBER:** 26891808

**BUSINESS ADDRESS:**
- **STREET 1:** 1133 AVENUE OF THE AMERICAS
- **STREET 2:** 33RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 2125515440

**MAIL ADDRESS:**
- **STREET 1:** 1133 AVENUE OF THE AMERICAS
- **STREET 2:** 33RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

## Series and Classes Contracts Data

### USL Separate Account RS (Series ID: S000090299)

| Class ID   | Class Name                         | Ticker Symbol   |
|:---|:---|:---|
| C000257286 | Portfolio Director NY 1.00 - 12.00 |  |

?xml version='1.0' encoding='ASCII'? 485BPOS

**File Nos. 333-283464**

**811-24014**

------

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

------

**Form N-4**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933** 

Pre-Effective Amendment No. [] <br> Post-Effective Amendment No. 1 [X]

and/or

**REGISTRATION STATEMENT**

**UNDER**

**THE INVESTMENT COMPANY ACT OF 1940** 

Amendment No. 13 [X]

**USL Separate Account RS** 

*(Exact Name of Registered Separate Account)*

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**

*(Name of Insurance Company)*

**1133 Avenue of the Americas, 33rd Floor, New York, NY 10036** 

*(Address of Insurance Company's Principal Offices) (Zip Code)*

**Insurance Company's Telephone Number, including Area Code: (713) 831-3575** 

**Johnpaul S. Van Maele**

**The United States Life Insurance Company in the City of New York**

**2919 Allen Parkway, Houston, Texas 77019**

*(Name and Address of Agent for Service)* 

Approximate Date of Proposed Public Offering: Continuous

It is proposed that this filing will become effective:

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

☒ on May 1, 2026 pursuant to paragraph (b) of Rule 485

☐ 60 days after filing pursuant to paragraph (a)(1) of Rule 485

☐ on (date) 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.

Check each box that appropriately characterizes the Registrant:

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

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

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

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

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

*Title of Securities Being Registered:* Units of interest in USL Separate Account RS of The United States Life Insurance Company in the City of New York under variable annuity contracts.

------

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

---

| |
|:---|
| **Portfolio Director**<sup>®</sup> **NY** |
| **Prospectus** |
| **For Series 1.00 to 12.00** |
| **Units of Interest Under Group and Individual Variable Deferred Annuity Contracts With Fixed** <br> **Funding**<br>|
| Issued By |
| **The United States Life Insurance Company in the City of New York** |
| In Connection With |
| **USL Separate Account RS** |

---

May 1, 2026

The United States Life Insurance Company in the City of New York ("USL" or the "Company") offers certain series of Portfolio Director NY ("Portfolio Director") comprising group and individual variable deferred annuity contracts for Participants who receive certificates or contracts in certain employer-sponsored qualified retirement plans . Nonqualified contracts are also available for certain employer plans as well as for certain after-tax arrangements that are not part of an employer's plan (together with certificates and contracts of qualified retirement plans, the "Contracts"). The Contracts permit Participants to invest in and receive retirement benefits in one or more Fixed Account Options and/or an array of Variable Investment Options described in this prospectus. If your Contract is part of your employer's retirement program, that program will describe which Variable Investment Options are available to you. A Contract that is a tax-deferred annuity that is part of your employer's retirement plan may have Variable Investment Options that are invested in Portfolio Companies available to the public. If your Contract is a tax-deferred, non-qualified annuity that is not part of your employer's retirement plan, those Variable Investment Options that are invested in Portfolio Companies available to the public outside of annuity contracts, life insurance contracts, or certain employer-sponsored retirement plans will not be available within your Contract. Please see ***Appendix A*** of this prospectus for more information about the Variable Investment Options available within this Contract.

Any guarantees under the Contract, including the death benefit, that exceed the value of your interest in USL Separate Account RS ("Separate Account") are paid from our General Account, which is the Company's account and includes any amounts you allocate to Fixed Account Options including any interest credited thereon. Therefore, any amounts that we may pay under the Contract in excess of your interest in the Separate Account are subject to our financial strength, claims-paying ability and our long-term ability to make such payments.

**This prospectus provides information employers and Participants should know before investing in the Contracts and will help each make decisions for selecting various Investment Options and benefits. Please read and retain this prospectus for future reference.** 

**The Contract is a complex investment and involves risks that may cause the value of the Contract Owner's investment to fluctuate including a potential loss of principal. When the Contracts are surrendered, the value may be higher or lower than the Purchase Payments. The Contract is not a short-term investment and is not appropriate for an investor who needs ready access to cash. Withdrawals could result in surrender charges, taxes, and tax penalties, as applicable.** 

This prospectus describes eight (8) different Classes of the Contract. There are differences among the Classes with respect to surrender charges, other fees and charges, restrictions, and features and certain Classes may not be available in your state. Each Class is offered to certain group plans or through certain markets. We refer to these Classes as "series" in the Contract and in marketing materials. For more information about the series available within this Contract, see "*General Information – About the Series*" below.

The owner of a group Contract (meaning an employer purchasing the Contract for a retirement plan) or the owner of an individual Contract may cancel a newly purchased Contract within 20 days of receiving it without paying fees or penalties. In some states, this cancellation period may be longer. Upon cancellation, you will receive either a full refund of the amount you paid with your application or your total Contract value. You should review this prospectus, or consult with your investment professional, for additional information about the specific cancellation terms that apply. The right of cancellation under this Contract does not apply to Participants in a group plan except in a limited number of states.

**USL may limit, refuse to accept or cease accepting Purchase Payments in the Contract or in a Fixed Account Option with advance notice. This means that you would no longer be able increase your Contact value, death benefit, or any living benefits through Purchase Payments. See "*Variable Investment Options and Fixed Account Options*" below.**

**The Securities and Exchange Commission ("SEC") has not approved or disapproved these securities or passed upon the adequacy or accuracy of this Prospectus. Any representation to the contrary is a criminal offense.** 

Additional information about certain investment products, including variable annuities, has been prepared by the SEC's staff and is available at www.Investor.gov.

------

**Table of Contents**

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

---

| | |
|:---|:---|
|  | **Page** |
| **[Glossary of Terms](#xx_3dbfa5ad-4e24-425b-b53a-bcadff47ab7b_1)** | 3 |
| **[Overview of the Contract](#xx_f008b595-91ec-43a2-b2ed-9e450e2f34ec_1)** | 5 |
| [Purpose of the Contract](#xx_f008b595-91ec-43a2-b2ed-9e450e2f34ec_1) | 5 |
| [Phases of the Contract](#xx_f008b595-91ec-43a2-b2ed-9e450e2f34ec_1) | 5 |
| [Contract Features](#xx_f008b595-91ec-43a2-b2ed-9e450e2f34ec_1) | 5 |
| **[Key Information](#xx_f008b595-91ec-43a2-b2ed-9e450e2f34ec_3)** | 7 |
| **[Fee Table](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_1)** | 12 |
| **[Principal Risks of Investing in the Contract](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_4)** | 15 |
| **[Description of Insurance Company, Registered Separate](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_6)**<br> **[Account, and Investment Options](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_6)**<br>| 17 |
| [About USL](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_6) | 17 |
| [Administration of the Contracts](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_6) | 17 |
| [About USL Separate Account RS](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_6) | 17 |
| [Units of Interest](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_6) | 17 |
| [Distribution of the Contracts](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_6) | 17 |
| [Variable Investment Options and Fixed Account](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_7)<br> [Options](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_7)<br>| 18 |
| [Variable Investment Options](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_8) | 19 |
| [Voting Rights](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_8) | 19 |
| [Who May Give Voting Instructions](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_8) | 19 |
| [Determination of Portfolio Company Shares](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_9)<br> [Attributable to Your Account](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_9)<br>| 20 |
| [How Portfolio Company Shares Are Voted](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_9) | 20 |
| [Fixed Account Options](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_9) | 20 |
| [Impact of Advisory Program Fees](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_10) | 21 |
| **[Charges and Adjustments](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_10)** | 21 |
| [Account Maintenance Charge (Series 1 and 9](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_10)<br> [Contracts Only)](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_10)<br>| 21 |
| [Surrender Charge (Series 1, 5, 7, and 9 Contracts](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_10)<br> [Only)](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_10)<br>| 21 |
| [Separate Account Charges](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_11) | 22 |
| [Payments from Portfolio Companies/Platform](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_12)<br> [Charges](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_12)<br>| 23 |
| [Fixed Account Plus Excess Transfer Charge (Series 11](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_12)<br> [Contracts Only)](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_12)<br>| 23 |
| [Portfolio Company Expenses](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_13) | 24 |
| [Premium Tax Charge](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_13) | 24 |
| [Advisory Program Fees](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_13) | 24 |
| [Other Charges](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_13) | 24 |
| [Exchange Privilege](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_13) | 24 |
| **[General Description of Contracts](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_13)** | 24 |
| [About the Contracts](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_13) | 24 |
| [About the General Account](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_14) | 25 |
| [About the Series](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_14) | 25 |
| [Transfers Among the Investment Options](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_14) | 25 |
| [Other Contract Features](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_16) | 27 |
| **[Annuity Period](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_17)** | 28 |

---

---

| | |
|:---|:---|
|  | **Page** |
| [Payout Payments on a Fixed Basis](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_17) | 28 |
| [Assumed Investment Rate](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_18) | 29 |
| [Payout Payments on a Variable Basis](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_18) | 29 |
| [Payout Payments on a Combination of a Fixed and](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_18)<br> [Variable Basis](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_18)<br>| 29 |
| [Partial Annuitization/No Commutations](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_18) | 29 |
| [Payout Date](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_18) | 29 |
| [Payout Options](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_19) | 30 |
| [Payout Information](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_19) | 30 |
| [Impact of Advisory Program Fees on Payout](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_19)<br> [Payments](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_19)<br>| 30 |
| **[Benefits Available Under the Contract](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_20)** | 31 |
| [Advisory Program](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_21) | 32 |
| [Death Benefits](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_22) | 33 |
| *[Special Information for Nonqualified Contracts](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_23)* | 34 |
| **[Purchases and Contract Value](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_24)** | 35 |
| [Account Establishment](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_24) | 35 |
| [When Your Account Will Be Credited](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_25) | 36 |
| [Purchase Units](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_25) | 36 |
| [Calculation of Value for Fixed Account Options](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_26) | 37 |
| [Calculation of Value for Variable Investment Options](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_26) | 37 |
| [Stopping Purchase Payments](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_26) | 37 |
| [Principal Underwriter](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_27) | 38 |
| [Impact of Deduction of Advisory Program Fee on](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_27)<br> [Purchase Payments](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_27)<br>| 38 |
| **[Surrenders and Withdrawals](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_27)** | 38 |
| [When Surrenders Are Allowed](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_27) | 38 |
| [Surrender Process](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_27) | 38 |
| [Amount That May Be Surrendered](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_27) | 38 |
| [Surrender Restrictions](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_28) | 39 |
| [Partial Surrenders](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_28) | 39 |
| [Systematic Withdrawals](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_28) | 39 |
| [Distributions Required by Federal Tax Law](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_28) | 39 |
| [Cancellation](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_28)[— The](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_28)["Free Look" Period](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_28) | 39 |
| **[Loans](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_29)** | 40 |
| [Interest Charged for a Loan](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_29) | 40 |
| [The Effects of a Loan on Account Value, Payout](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_29)<br> [Payments and the Death Benefit](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_29)<br>| 40 |
| **[Taxes](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_29)** | 40 |
| **[Legal Proceedings](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_38)** | 49 |
| **[Financial Statements](#xx_b3e79259-f8dc-43cd-9a9e-bc113bea28f4_38)** | 49 |
| **[Appendix A — Investment Options Available Under the](#xx_a2837517-39a5-4d14-9895-0e358cf200fb_1)**<br> **[Contract](#xx_a2837517-39a5-4d14-9895-0e358cf200fb_1)**<br>| 0-1 |
| **[Appendix](#xx_6cb351df-a8cd-455e-bc82-fc96f13a54ca_1)[B — State Contract Variability](#xx_6cb351df-a8cd-455e-bc82-fc96f13a54ca_1)** | B-1 |
| **[Appendix](#xx_456f9d1b-7304-4d41-b3df-c86b8bd19de1_1)[C — Index Information](#xx_456f9d1b-7304-4d41-b3df-c86b8bd19de1_1)** | C-1 |

---

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**Glossary of Terms**

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Unless otherwise specified in this prospectus, the words "we," "us," "our," "Company," and "USL" mean The United States Life Insurance Company in the City of New York and the words "you" and "your" mean the Participant, or the individual purchasing an individual Contract.

Other specific terms we use in this prospectus are:

**Account Value** — the total sum of your Fixed Account Options and/or Variable Investment Options that has not yet been applied to your annuity payments.

**Advisory Program** — the investment advice service provided by your Investment Adviser. Guided Portfolio Services<sup>®</sup> ("GPS") is an advisory service offered by VFA, a registered investment adviser and our affiliate. A separate investment advisory fee and agreement are required for this service, if available under an employer's retirement plan. You should ask VFA or your financial professional about any fees charged for investment advice provided.

**Annuitant** — the individual (in most cases, you) to whom Payout Payments will be paid.

**Annuity Service Center** —Retirement Services Center, P.O. Box 15648, Amarillo, Texas 79105.

**Assumed Investment Rate** — the rate used to determine your first monthly payout payment per thousand dollars of account value in your Variable Investment Option.

**Beneficiary** — the individual designated to receive the death benefit or Payout Payments upon the death of the Annuitant.

**Business Day** — any weekday that the New York Stock Exchange ("NYSE") is open for trading. Normally, the NYSE is open Monday through Friday, from 9:30 a.m. to 4:00 p.m. Eastern Time. Business Days do not include U.S. holidays or other days when the NYSE is closed.

**Code** — the Internal Revenue Code of 1986, as amended.

**Contract Owner** — the individual or entity to whom the Contract is issued. For a group Contract, the Contract Owner will be the employer purchasing the Contract for a retirement plan.

**Division** — the portion of the Separate Account invested in a particular Portfolio Company. Each Division is a subaccount of USL Separate Account RS.

**Fixed Account Option** — an account, where available, in which you may invest and is guaranteed to earn at least a minimum rate of interest while invested and an obligation of USL's General Account.

**Home Office** — located at 1133 Avenue of the Americas, 33<sup>rd</sup> Floor, New York, NY 10036.

**Investment Adviser** — the investment adviser that you have engaged to provide services as part of an Advisory Program. We only support Advisory Programs that are offered through our affiliate, VFA, a registered investment adviser. There are typically

advisory fees associated with an Advisory Program. Those fees are separate from the Contract's fees and charges.

USL is not a registered investment adviser and does not provide any investment advice under the Advisory Program.

**Market Close** — the close of regular trading on the NYSE, generally 4:00 p.m., Eastern Time, on each day the NYSE is open for business.

**Net Purchase Payments** — the total sum of Purchase Payments minus withdrawals and charges.

**Participant** — the individual (in most cases, you) who makes Purchase Payments or for whom Purchase Payments are made.

**Participant Year** — a 12-month period starting with the issue date of a Participant's Contract certificate and each anniversary of that date.

**Payout Payments** — annuity payments withdrawn in a steady stream during the Payout Period.

**Payout Period** — the time when you begin to withdraw your money in Payout Payments. It may also be called the "Annuity Period."

**Payout Unit** — a measuring unit used to calculate Payout Payments from your Variable Investment Option. Payout Units measure value, which is calculated just like the Purchase Unit value for each Variable Investment Option except that the initial Payout Unit includes a factor for the Assumed Investment Rate selected. Payout Unit values will vary with the investment experience of the USL Separate Account RS Division.

**Platform Charge** — a fee we charge in order to make certain underlying Portfolio Companies available as an Investment Option under the Contract.

**Portfolio Company** — the investment portfolio(s) of a registered open-end management investment company, which serves as the underlying investment vehicle for each Division represented in USL Separate Account RS. Also referred to as Mutual Fund or Fund.

**Proof of Death** — a certified copy of the death certificate, a certified copy of a decree of a court of competent jurisdiction as to death, a written statement by an attending physician, or any other proof satisfactory to USL.

**Purchase Payments** — an amount of money you or your employer pay to USL to receive the benefits of a Contract.

**Purchase Period** — the accumulation period or time between your first Purchase Payment and the beginning of your Payout Period (or surrender). It also may be called the "Accumulation Period."

**Purchase Unit** — a unit of interest owned by you in your Variable Investment Option.

**Statement of Additional Information or SAI** — a supplementary document that provides additional information about your

------

Contract. This document is not part of the prospectus and should be read only in conjunction with the prospectus for your Contract.

**Systematic Withdrawals** — payments withdrawn on a regular basis during the Purchase Period.

**USL Separate Account RS or Separate Account** — a segregated asset account established by USL under the New York Insurance

Law. The purpose of the USL Separate Account RS is to receive and invest your Purchase Payments and Account Value in the Variable Investment Option(s), if selected.

**Variable Investment Option** — investment options that correspond to Separate Account Divisions available under the Contracts.

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**Overview of the Contract** 

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**Purpose of the Contract** 

The Contract is designed to help you invest on a tax-deferred basis, meet long-term financial goals, and plan for your retirement. You can accumulate assets by investing in the Contract's Investment Options and then later convert those accumulated assets into a stream of guaranteed income payments from us. The Contract includes a death benefit that may help financially protect your Beneficiary or Beneficiaries in the event of your death.

This Contract may be appropriate for you if you have a long investment time horizon and the Contract's terms and conditions are consistent with your financial goals. It is not intended for people whose liquidity needs require early or frequent withdrawals or for people who intend to frequently trade in the Contract's Investment Options.

The Contract is primarily used in connection with employer-sponsored qualified retirement plans, for which the employer is the Contract owner and participating employees receive certificates related to the Contract. Nonqualified Contracts are also available for certain employer plans as well as for certain after-tax arrangements that are not part of an employer's plan.

If you are enrolled in an Advisory Program, Advisory Program fees deducted from your Contract may reduce the death benefit and any other guaranteed benefit and may be subject to surrender charges, federal and state income taxes and a 10% federal penalty tax. Please see **Advisory Program** in the "*Benefits Available Under the Contract*" section later in this prospectus.

**Phases of the Contract** 

Like all deferred annuities, the Contract has two phases: (1) a Purchase Period (for savings) and (2) a Payout Period (for income).

**Purchase Period.** During the Purchase Period, you invest your money under the Contract in one or more available Investment Options to help you build assets on a tax-deferred basis. The available Investment Options may include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Variable Investment Options.** When you invest in a Variable Investment Option, you are indirectly investing in the Variable Investment Option's underlying Portfolio Company. The Portfolio Companies have different investment objectives, strategies, and risks. You can gain or lose money if you invest in a Variable Investment Option.

**Additional information about each Portfolio Company is provided in an appendix to this prospectus. Please see *APPENDIX A – INVESTMENT OPTIONS AVAILABLE UNDER THE CONTRACT*.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Fixed Account Options.** When you invest in a Fixed Account Option (Fixed Account Plus or Short-Term Fixed Account), your principal is guaranteed and earns interest based on a rate set and guaranteed by us.

The amount of money you accumulate during the Purchase Period depends (in part) on the performance of the Investment Options you choose. You may transfer money between Investment Options during the Purchase Period, subject to certain restrictions. Your accumulated assets impact the value of your benefits during the Purchase Period, including the death benefit, as well as the amount available for withdrawal.

**Payout Period.** When you are ready to receive guaranteed income under the Contract, you can switch to the Payout Period, at which time you will start to receive Payout Payments from us. This is also referred to as "annuitizing" the Contract. You generally decide when to annuitize. You can choose from the available payout options, which may provide income for life, for a guaranteed period of time, or a combination of both. You can also choose to receive Payout Payments on a variable or fixed basis, or a combination of both. If the Payout Payments are made on a fixed basis, the dollar amount of each payment will be the same. If the Payout Payments are made on a variable basis, the dollar amount for the payments will fluctuate.

The death benefit from the Purchase Period does not apply during the Payout Period. Any amount payable upon death during the Payout Period depends on the payout option selected. You cannot take withdrawals of Account Value or surrender the Contract during the Payout Period.

**Contract Features** 

**Contract Series.** This prospectus describes eight (8) different Classes of the Contract, which we call series. There are differences among the series with respect to surrender charges, other fees and charges, restrictions, and features and certain series may not be available in your state. Each series is offered to certain group plans or through certain markets.

**Retirement Plan Terms and Conditions.** The Contract is primarily designed to be purchased by an employer for use in a retirement plan. Your participation in a group Contract will be subject to the terms and conditions of your retirement plan and applicable law, which may limit your ability to take certain actions under the Contract.

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**Accessing Your Money.** You may withdraw money from the Contract at any time during the Purchase Period. If withdrawals are made from the Contract, you may have to pay a surrender charge and/or federal and state income taxes, including a tax penalty if you are younger than age 59½. Withdrawals may negatively impact the value of your benefits under the Contract.

**Tax Treatment.** Money can be transferred between Investment Options without tax implications, and earnings (if any) on your investments are generally tax-deferred. Earnings and untaxed contributions are not taxed until they are distributed, which may occur when making a withdrawal, upon receiving a Payout Payment, or upon payment of the death benefit. You do not receive any additional tax benefit under the Contract if you participate in the Contract through a tax-qualified plan.

**Death Benefit.** If you die during the Purchase Period, we pay a death benefit to your Beneficiary or Beneficiaries. The Contract has a standard death benefit for no additional fee.

**Additional Features and Services.** Additional features and services under the Contract are summarized below. There are no additional charges associated with these features and services unless otherwise noted. Not all features and services may be available under your Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Systematic Withdrawals.** This program allows you to automatically receive withdrawals on a regular basis during the Purchase Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **No Charge Systematic Withdrawals.** This program allows you to automatically receive withdrawals on a regular basis during the Purchase Period without surrender charges, subject to certain requirements related to the duration and amount of the automatic withdrawals.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Loans.** Tax-free loans may be taken under tax-qualified Contracts (other than IRAs), providing additional access to your money in the Fixed Account Options. You will incur interest on an outstanding loan. Loans are subject to restrictions, including a $1,000 minimum loan amount. You may not be able to take a loan under your Contract. We may charge up to $75 for a loan application fee for each loan if permissible by your state.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Guided Portfolio Services**<sup>®</sup>**.** The GPS Portfolio Manager Program is the Advisory Program offered by our affiliated registered investment adviser, VALIC Financial Advisors, Inc. ("VFA"), to help manage your Account Value. VFA offers the Advisory Program through its investment adviser representatives. It is an advice and asset management program offered to individuals in connection with their participation in the Contract. A separate investment advisory fee and agreement with VFA is required for this service, if available under an employer's retirement plan. More information about the GPS Portfolio Manager Program may be requested by contacting VFA at 866-544-4968 or it is also available free of charge on our website at www.corebridgefinancial.com/rs/prospectus-and-reports/vfa-form-adv-materials

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**Key Information**

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**Important Information You Should Consider About the Contract** 

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| **FEES AND EXPENSES** | &nbsp;&nbsp; **Location in** <br>**Prospectus**<br>|

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| **Are There Charges for** <br> **Early Withdrawals?**<br>| &nbsp;&nbsp; **Yes**. Your Contract may be subject to surrender charges depending on the <br> series of Contract:<br>•**Series 1, 5, 7, and 9**. If you withdraw money under the Contract within <br> five years of making a Purchase Payment, you may be assessed a <br> surrender charge of up to 5%, either as a percentage of the amount <br> withdrawn or as a percentage of Purchase Payments made during the last <br> five years, whichever is less.<br>•**Series 2, 6, 11, and 12**. No surrender charge.<br> For example, if you own a series 1, 5, 7, or 9 Contract and make an early <br> withdrawal, you could pay a surrender charge of up to $5,000 on a $100,000 <br> investment and such surrender charge may be greater if subject to taxes or <br> tax penalties. No surrender charges would apply to Contracts in the other <br> series.<br> In the State of New York, charges for early withdrawals will be calculated as <br> Last In, First Out for certificates of group Contracts and First in, First Out for <br> individual Contracts. | &nbsp;&nbsp; **Fee Table**<br>**Charges and** <br> **Adjustments –**<br> **Surrender Charge**<br>|

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|:---|:---|:---|
| **Are There Transaction** <br> **Charges?**<br>| &nbsp;&nbsp; **Yes**. In addition to surrender charges (if applicable), you may also be <br> charged for other transactions.<br>•In certain states, you may be subject to a loan application fee and loan <br> interest if you request a loan under the Contract.<br>•Under a series 11 contract, if you transfer amounts from the Fixed Account <br> Plus option to another Investment Option under the Contract (or another <br> funding entity) in excess of the annual limit, you may be subject to a <br> charge of 5% on the excess amount transferred.<br>•There may also be taxes on Purchase Payments. | &nbsp;&nbsp; **Fee Table**<br>**Charges and** <br> **Adjustments** <br>|

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|:---|:---|
| **FEES AND EXPENSES** | &nbsp;&nbsp; **Location in**<br> **Prospectus**<br>|

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|:---|:---|:---|:---|:---|
| **Are There Ongoing** <br> **Fees and Expenses?** | &nbsp;&nbsp; **Yes**. The table below describes the fees and expenses that you may pay *each* <br> *year*, depending on the Investment Options and optional benefits you choose. <br> Please refer to your Contract specifications page for information about the <br> specific fees you will pay each year based on the options you have elected. <br> The fees and expenses do not reflect any advisory fees paid to an investment <br> adviser from the Contract or other Contract owner assets. If such charges <br> were reflected, the fees and expenses would be higher. Interest on Contract <br> loans is not reflected below. | &nbsp;&nbsp; **Yes**. The table below describes the fees and expenses that you may pay *each* <br> *year*, depending on the Investment Options and optional benefits you choose. <br> Please refer to your Contract specifications page for information about the <br> specific fees you will pay each year based on the options you have elected. <br> The fees and expenses do not reflect any advisory fees paid to an investment <br> adviser from the Contract or other Contract owner assets. If such charges <br> were reflected, the fees and expenses would be higher. Interest on Contract <br> loans is not reflected below. | &nbsp;&nbsp; **Yes**. The table below describes the fees and expenses that you may pay *each* <br> *year*, depending on the Investment Options and optional benefits you choose. <br> Please refer to your Contract specifications page for information about the <br> specific fees you will pay each year based on the options you have elected. <br> The fees and expenses do not reflect any advisory fees paid to an investment <br> adviser from the Contract or other Contract owner assets. If such charges <br> were reflected, the fees and expenses would be higher. Interest on Contract <br> loans is not reflected below. | &nbsp;&nbsp; **Charges and** <br> **Adjustments** |
| **Are There Ongoing** <br> **Fees and Expenses?** | **Annual Fee** | **Minimum** | **Maximum** | &nbsp;&nbsp; **Charges and** <br> **Adjustments** |
| **Are There Ongoing** <br> **Fees and Expenses?** | &nbsp;&nbsp; Base Contract<sup>1</sup> <br>(varies by Contract Class)<br>| 1.00% | 1.01% | &nbsp;&nbsp; **Charges and** <br> **Adjustments** |
| **Are There Ongoing** <br> **Fees and Expenses?** | &nbsp;&nbsp; Portfolio Company fees and <br> expenses<sup>2</sup> <br>| 0.20% | 1.18% | &nbsp;&nbsp; **Charges and** <br> **Adjustments** |
| **Are There Ongoing** <br> **Fees and Expenses?** | &nbsp;&nbsp; <sup>1</sup> As a percentage of average daily net asset value allocated to a Variable <br> Investment Option, plus for the Maximum charge, an amount attributable to <br> the annual variable investment option maintenance charge, which is <br> applicable to series 1 and 9 only.<br> <sup>2</sup> As a percentage of Portfolio Company net assets, plus any applicable <br> amounts deemed to be Platform Charge. | &nbsp;&nbsp; <sup>1</sup> As a percentage of average daily net asset value allocated to a Variable <br> Investment Option, plus for the Maximum charge, an amount attributable to <br> the annual variable investment option maintenance charge, which is <br> applicable to series 1 and 9 only.<br> <sup>2</sup> As a percentage of Portfolio Company net assets, plus any applicable <br> amounts deemed to be Platform Charge. | &nbsp;&nbsp; <sup>1</sup> As a percentage of average daily net asset value allocated to a Variable <br> Investment Option, plus for the Maximum charge, an amount attributable to <br> the annual variable investment option maintenance charge, which is <br> applicable to series 1 and 9 only.<br> <sup>2</sup> As a percentage of Portfolio Company net assets, plus any applicable <br> amounts deemed to be Platform Charge. | &nbsp;&nbsp; **Charges and** <br> **Adjustments** |
| **Are There Ongoing** <br> **Fees and Expenses?** | &nbsp;&nbsp; Because your Contract is customizable, the choices you make affect how <br> much you will pay. To help you understand the cost of owning your Contract, <br> the following table shows the lowest and highest cost you could pay *each* <br> *year*, based on current charges. This estimate assumes that you do not take <br> withdrawals from the Contract, **which could add surrender charges that** <br> **substantially increase costs**. | &nbsp;&nbsp; Because your Contract is customizable, the choices you make affect how <br> much you will pay. To help you understand the cost of owning your Contract, <br> the following table shows the lowest and highest cost you could pay *each* <br> *year*, based on current charges. This estimate assumes that you do not take <br> withdrawals from the Contract, **which could add surrender charges that** <br> **substantially increase costs**. | &nbsp;&nbsp; Because your Contract is customizable, the choices you make affect how <br> much you will pay. To help you understand the cost of owning your Contract, <br> the following table shows the lowest and highest cost you could pay *each* <br> *year*, based on current charges. This estimate assumes that you do not take <br> withdrawals from the Contract, **which could add surrender charges that** <br> **substantially increase costs**. | &nbsp;&nbsp; **Charges and** <br> **Adjustments** |
| **Are There Ongoing** <br> **Fees and Expenses?** | **Lowest Annual Cost: $1,223** | **Highest Annual Cost: $2,226** | **Highest Annual Cost: $2,226** | &nbsp;&nbsp; **Charges and** <br> **Adjustments** |
| **Are There Ongoing** <br> **Fees and Expenses?** | &nbsp;&nbsp; Assumes:<br> •Investment of $100,000<br> •5% annual appreciation<br> •Least expensive combination of <br> Contract Classes and Portfolio <br> Company fees and expenses<br> •No optional benefits<br> •No sales charges or advisory fees<br> •No Purchase Payments, transfers, <br> or withdrawals<br>| &nbsp;&nbsp; Assumes:<br> •Investment of $100,000<br> •5% annual appreciation<br> •Most expensive combination of <br> Contract Classes, optional <br> benefits, and Portfolio Company <br> fees and expenses<br> •No sales charges or advisory fees<br> •No Purchase Payments, transfers, <br> or withdrawals  | &nbsp;&nbsp; Assumes:<br> •Investment of $100,000<br> •5% annual appreciation<br> •Most expensive combination of <br> Contract Classes, optional <br> benefits, and Portfolio Company <br> fees and expenses<br> •No sales charges or advisory fees<br> •No Purchase Payments, transfers, <br> or withdrawals  | &nbsp;&nbsp; **Charges and** <br> **Adjustments** |

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|  | **RISKS** | &nbsp;&nbsp; **Location in**<br> **Prospectus**<br>|
| **Is There a Risk of Loss** <br> **from Poor** <br> **Performance?**<br>| &nbsp;&nbsp; **Yes**. You can lose money by investing in this Contract, including your <br> principal investment. | &nbsp;&nbsp; **Principal Risks of** <br> **Investing in the** <br> **Contract** |
| **Is this a Short-Term** <br> **Investment?**<br>| &nbsp;&nbsp; •**No**. This Contract is not designed for short-term investing and is not <br> appropriate for an investor who needs ready access to cash.<br>•Amounts withdrawn from series 1, 5, 7, or 9 Contract may result in <br> surrender charges, taxes and tax penalties. Surrender charges could <br> significantly reduce the amount that you receive upon taking a withdrawal. <br> Withdrawals may also reduce or terminate Contract guarantees and may <br> result in taxes and tax penalties.<br>•If you select the Fixed Account Plus option for investment, your ability to <br> transfer amounts from that option is subject to an annual limit. It may take <br> several years to transfer all amounts from the Fixed Account Plus option. <br> Under a series 11 Contract, if you transfer amounts from the Fixed Account <br> Plus option in excess of that annual limit (including withdrawals from the <br> Fixed Account Plus option for the purpose of transferring assets to another <br> funding entity), you may be subject to a charge.<br>•The benefits of tax deferral, if applicable, and long-term income mean the <br> Contract is generally more beneficial to investors with a long investment <br> time horizon. | &nbsp;&nbsp; **Principal Risks of** <br> **Investing in the** <br> **Contract** |
| **What Are the Risks** <br> **Associated with** <br> **Investment Options?**<br>| &nbsp;&nbsp; •An investment in this Contract is subject to the risk of poor investment <br> performance and can vary depending on the performance of the <br> Investment Options available under the Contract.<br>•Each Variable Investment Option and each Fixed Account Option has its <br> own unique risks.<br>•You should review the Variable Investment Options and Fixed Account <br> Options before making an investment decision. | &nbsp;&nbsp; **Principal Risks of** <br> **Investing in the** <br> **Contract** |
| **What Are the Risks** <br> **Related to the** <br> **Insurance Company?**<br>| &nbsp;&nbsp; An investment in the Contract is subject to the risks related to us, USL. Any <br> obligations (including under any Fixed Account Options), guarantees, and <br> benefits of the Contract are subject to the claims-paying ability of USL. If we <br> experience financial distress, we may not be able to meet our obligations to <br> you. More information about us is available upon request by calling <br> 1-800-448-2542 or visiting www.corebridgefinancial.com/rs.  | &nbsp;&nbsp; **Principal Risks of** <br> **Investing in the** <br> **Contract** |

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|  | **RESTRICTIONS** | &nbsp;&nbsp; **Location in**<br> **Prospectus**<br>|
| **Are There Restrictions** <br> **on the Investment** <br> **Options?**<br>| &nbsp;&nbsp; •**Yes**. There are restrictions that may limit the Variable Investment Options <br> and Fixed Account Options that you may choose a well as limitations on <br> the transfer of the contract value among the Variable Investment Options <br> and Fixed Account Options. Some in-plan deferred compensation plans <br> may restrict investment in Public Funds. If your Contract is a tax-deferred, <br> non-qualified annuity that is not part of your employer's plan, Variable <br> Investment Options investing in a Public Fund will not be available to you. <br>•You may transfer funds between the Investment Options, subject to certain <br> restrictions.<br>•If you are enrolled in an Advisory Program, you are personally prohibited <br> from making transfers among Investment Options in the Contract. During <br> such period, transfer instructions may only be provided by the Investment <br> Adviser. If you terminate the Advisory Program, you may make transfers <br> among the Investment Options subject to certain restrictions.<br>•Transfers between the Investment Options, as well as certain purchases <br> and redemptions, are subject to policies designed to deter market timing <br> and frequent transfers.<br>•Transfers to and from the Fixed Account Options are subject to special <br> restrictions.<br>•We reserve the right to remove or substitute Portfolio Companies as <br> Investment Options.<br>•We reserve the right to stop accepting additional Purchase Payments | &nbsp;&nbsp; **Variable Investment** <br> **Options and Fixed** <br> **Account Options**<br>**Transfers Between** <br> **Investment Options**<br>|
| **Are There any** <br> **Restrictions on** <br> **Contract Benefits?**<br>| &nbsp;&nbsp; •If you are participating in an Advisory Program and your Investment <br> Adviser's fees are deducted from your Contract, the deduction of those <br> fees may reduce the death benefit and any other guaranteed benefit, and <br> may be subject to surrender charges, federal and state income taxes and a <br> 10% federal penalty tax. | &nbsp;&nbsp; **Advisory Program**<br>**Taxes**<br>|
|  | **TAXES** |  |
| **What Are the Contract's** <br> **Tax Implications?**<br>| &nbsp;&nbsp; •You should consult with a tax professional to determine the tax <br> implications of an investment in and payments received under the <br> Contract.<br>•If you purchase the Contract through a tax-qualified plan or an IRA, there is <br> no additional tax benefit under the Contract.<br>•Withdrawals, including withdrawals to pay your Investment Adviser's fees, <br> may be subject to ordinary income tax and may be subject to tax penalties, <br> including if you take a withdrawal before age 59½. | **Taxes**  |

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|  | **CONFLICTS OF INTEREST** | &nbsp;&nbsp; **Location in**<br> **Prospectus**<br>|
| **How Are Investment** <br> **Professionals** <br> **Compensated?**<br>| &nbsp;&nbsp; Your investment professional may receive compensation for selling this <br> Contract to you in the form of commissions, additional cash compensation, <br> and non-cash compensation. We may share the revenue we earn on this <br> Contract with your investment professional's firm, VFA. This conflict of <br> interest may influence your investment professional to recommend this <br> Contract over another investment for which the investment professional is <br> not compensated or compensated less.<br> You may determine to engage our affiliated registered investment adviser, <br> VFA, to provide investment advice to you for the Contract. VFA will charge an <br> Advisory Program Fee. We do not set your Advisory Program Fee. While USL <br> may deduct the Advisory Program Fee from your Account Value based on <br> instructions from VFA, we do not retain any portion of these fees. With VFA <br> as the Investment Adviser of your Advisory Program, USL, as an affiliate of <br> VFA, will indirectly benefit from VFA's receipt of Advisory Program Fees.<br> In addition, VFA's investment professionals and their managers are eligible <br> for benefits from us or our affiliates, such as non-cash compensation items.<br> One or more of these conflicts of interest may influence your investment <br> professional to recommend this Contract over another investment. | &nbsp;&nbsp; **Description of** <br> **Insurance Company,** <br> **Registered Separate** <br> **Account, and** <br> **Investment Options**<br>**Advisory Program** |
| **Should I Exchange My** <br> **Contract?**<br>| &nbsp;&nbsp; Some investment professionals may have a financial incentive to offer you a <br> new contract in place of the one you already own. You should only exchange <br> a contract you already own only if you determine, after comparing the <br> features, fees, and risks of both contracts as well as any fees or penalties to <br> terminate the existing contract, that it is preferable for you to purchase the <br> new contract rather than continue to own your existing contract. | &nbsp;&nbsp; **Description of** <br> **Insurance Company,** <br> **Registered Separate** <br> **Account, and** <br> **Investment Options**<br>**Advisory Program** |

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**Fee Table**

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**The following tables describe the fees and expenses that you will pay when buying, owning, and surrendering or making withdrawals from an Investment Option or from the Contract. Please refer to your Contract specifications page for information about the specific fees you will pay each year based on the options you have elected. The fees and expenses below do not reflect any advisory fees paid to your Investment Adviser from Contract or other assets. If such charges were reflected, the fees and expenses would be higher.** 

**The first table describes the fees and expenses that you will pay at the time that you buy the Contract, surrender, or make withdrawals from an Investment Option or the Contract, or transfer Contract value between Investment Options. State premium taxes may also be deducted.**

***<u>Transaction Expenses</u>*** 

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| **Deferred Sales Load (or Surrender Charge) (as a percentage of purchase payments or amount surrendered, as** <br> **applicable)**<br>|  |
| Series **1, 5, 7, and 9** | 5.00%<sup>(1)</sup> <br>|
| **Series 2, 6, 11, and 12** |  |
| **Maximum Loan Application Fee (per loan)** | $75 |
| **Transfer Fee** |  |
| Series 11 | 5.00 % <sup>(2)</sup> <br>|
| Other Series |  |

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**Footnotes to Transaction Expenses** 

<sup>(1)</sup> The maximum surrender charge is the lesser of 5% of the amount withdrawn or 5% of the Purchase Payments received within the past 60 months. If no Purchase Payments are received within the past 60 months, the surrender charge will be zero. Reductions in and exceptions to the surrender charge are available if certain conditions are met. In the State of New York, surrender charges will be calculated as Last In, First Out for group contracts and First In, First Out for individual contracts. See *Reduction or Waiver of Account Maintenance, Surrender, or Separate Account Charges* and *Exceptions to Surrender Charge* in the "*Charges and Adjustments*" section.

<sup>(2)</sup> For all series, transfers from the Fixed Account Plus option are limited to 20% per Participant Year. See "Transfers Between Investment Options." Transfers in excess of this limitation will not be permitted except under series 11 Contracts. For series 11 Contracts, transfers in excess of this limitation will be permitted; however, the excess amount transferred will be subject to a charge of 5% on the excess amount transferred. Withdrawals from the Fixed Account Plus Option to another funding entity are considered "transfers" for purposes of this limitation. See **Fixed Account Plus Transfer Charge (Series 11 Contracts Only)** in the "*Charges and Adjustments*" section.

**The next table describes the fees and expenses that you will pay *each year* during the time that you own the Contract (not including Portfolio Company fees and expenses). If you have chosen to purchase an optional benefit, you pay additional charges, as shown below.** 

***<u>Annual Contract Expenses</u>*** 

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| **Administrative Expenses** (also referred to as a Maintenance Charge) |  |
| Series 1 **and 9** | $15 |
| Series 2, 5, 6, 7, 11, and 12 |  |

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| **Annual Fees** | **Current** | **Maximum** |
| **Base Contract Expenses**<sup>(1)</sup> <br>(as a percentage of average account value or Contract Value)<br>| 1.00% | 1.01% |

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| **Optional Benefit Expenses (as a percentage of benefit base or other (e.g., average account value)** |
| **Loan Interest Charges**<br> (as a percentage of average daily value allocated to the Fixed Account Option)<br>|
| Non-ERISA Contracts<sup>(2)</sup> <br>3.00 – 6.00%<sup>(4)</sup> <br>|
| ERISA Contracts<sup>(3)</sup> <br>5.50%<sup>(5)</sup> <br>|

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**Footnotes to Annual Contract Expenses** 

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<sup>(1)</sup> Also referred to as "Separate Account Charges." Reductions in the Separate Account Charges may be available for plan types meeting certain criteria. See "Reduction or Waiver of Account Maintenance, Surrender, or Separate Account Charges." The Base Contract Expenses do not reflect any applicable Platform Charges that may apply. To help you understand the cost of investing in certain Variable Investment Options, Platform Charges are reflected under "Annual Fund Expenses" in this section and in "Appendix A – Investment Options Available Under the Contract." If Platform Charges were included in this table, current charges for certain (but not all) Variable Investment Options would be as high as 1.25%. For additional information, see **Separate Account Charges** in the "*Charges and Adjustments*" section.

<sup>(2)</sup> Contracts issued as part of a retirement plan that is not subject to The Employment Retirement Income Security Act of 1974 (ERISA) including 457 Plans and retirement plans administered by government entities and churches.

<sup>(3)</sup> Contracts issued as part of an employer-sponsored retirement plan subject to ERISA including 401(k) and certain 403(b) defined contribution plans.

<sup>(4)</sup> The Non-ERISA Loan Interest Charges will vary based on the Guaranteed Minimum Interest Rate (GMIR) on your contract. Please refer to your contract for your GMIR.

<sup>(5)</sup> The ERISA Loan Interest Charges are variable rates based upon an index prescribed under applicable state insurance rules for policy loans. Loan Interest Charges for an existing loan will not increase, but may decrease, during the term of the loan.

**The next table shows the minimum and maximum total operating expenses charged by the Portfolio Companies that you may pay periodically during the time that you own the Contract. Expenses shown may change over time and may be higher or lower in the future. These amounts also include applicable Platform Charges if you choose to invest in certain Portfolio Companies. A complete list of Portfolio Companies available under the Contract, including their annual expenses, may be found at the back of this document.** 

***<u>Annual Portfolio Company Expenses</u>*** 

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| **Annual Portfolio Company Expenses**<br> (expenses that are deducted from Portfolio Company assets, including management fees, <br> distribution and/or service (12b-1) fees (if applicable), and other expenses) | **Minimum** <sup>(1)</sup> <br>| **Maximum** <sup>(2)</sup> <br>|
| **Annual Portfolio Company Expenses**<br> (expenses that are deducted from Portfolio Company assets, including management fees, <br> distribution and/or service (12b-1) fees (if applicable), and other expenses) | 0.20% | 1.18% |

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**Footnotes to Annual Portfolio Company Expenses** 

<sup>(1)</sup> The Portfolio Company with the lowest total annual fund operating expenses is the Vanguard Long-Term Treasury Fund.

<sup>(2)</sup> The Portfolio Company with the highest total annual fund operating expenses is the American Beacon Man Large Cap Growth Fund.

***Examples***

**These Examples are intended to help you compare the cost of investing in the Variable Investment Options with the cost of investing in other annuity contracts that offer variable options. These costs include transaction expenses, annual Contract expenses, and annual Portfolio Company expenses. The Examples do not reflect any advisory fees paid to your Investment Adviser from the Contract or other assets. If these fees and charges were reflected, the costs would be higher. Your actual costs may be higher or lower than the examples below.** 

**The Examples assume all Contract value is allocated to the Variable Investment Options. Your costs could differ from those shown below if you invest in the Fixed Account Options.** 

**The Examples assume that you invest $100,000 in the Variable Investment Options for the time periods indicated. The examples also assume that your investment has a 5% return each year and assumes the most expensive combination of annual Portfolio Company Expenses optional benefits available for an additional charge. Your actual costs may be higher or lower.**

**The first set of examples assumes the most expensive combination of annual Contract expenses and annual Portfolio Company expenses. Based on these assumptions, your costs would be:** 

(1) If you surrender your Contract at the end of the applicable time period:

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| | | | |
|:---|:---|:---|:---|
| **Series 1 and 9** | **Series 1 and 9** | **Series 1 and 9** | **Series 1 and 9** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $6852 | $11760 | $16775 | $25313 |
| **Series 5 and 7** | **Series 5 and 7** | **Series 5 and 7** | **Series 5 and 7** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $6838 | $11719 | $16704 | $25181  |

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| | | | |
|:---|:---|:---|:---|
| **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $2211 | $6824 | $11704 | $25181 |

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(2) If you annuitize your Contract or you do *not* surrender your Contract:

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| | | | |
|:---|:---|:---|:---|
| **Series 1 and 9** | **Series 1 and 9** | **Series 1 and 9** | **Series 1 and 9** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $2226 | $6867 | $11775 | $25313 |
| **Series 5 and 7** | **Series 5 and 7** | **Series 5 and 7** | **Series 5 and 7** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $2211 | $6824 | $11704 | $25181 |
| **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $2211 | $6824 | $11704 | $25181 |

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**The second set of examples assumes the least expensive combination of annual Contract expenses and annual Portfolio Company expenses. Based on these assumptions, your costs would be:** 

(1) If you surrender your Contract at the end of the applicable time period:

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| | | | |
|:---|:---|:---|:---|
| **Series 1 and 9** | **Series 1 and 9** | **Series 1 and 9** | **Series 1 and 9** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $5908 | $8856 | $11679 | $14734 |
| **Series 5 and 7** | **Series 5 and 7** | **Series 5 and 7** | **Series 5 and 7** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $5894 | $8812 | $11606 | $14594 |
| **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $1223 | $3812 | $6606 | $14594 |

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(2) If you annuitize your Contract or you do *not* surrender your Contract:

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| | | | |
|:---|:---|:---|:---|
| **Series 1 and 9** | **Series 1 and 9** | **Series 1 and 9** | **Series 1 and 9** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $1238 | $3856 | $6679 | $14734 |
| **Series 5 and 7** | **Series 5 and 7** | **Series 5 and 7** | **Series 5 and 7** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $1223 | $3812 | $6606 | $14594 |
| **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** | **Series 2, 6, 11, and 12** |
| **<u>1 Year</u>** | **<u>3 Years</u>** | **<u>5 Years</u>** | **<u>10 Years</u>** |
| $1223 | $3812 | $6606 | $14594 |

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**Principal Risks of Investing in the Contract**

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**Market Risk.** Variable annuities involve risks, including possible loss of principal. Your losses could be significant. Amounts that you invest in the Variable Investment Options are subject to risk of poor investment performance. You assume the investment risk. Generally, if the Variable Investment Options that you select make money, your Account Value goes up, and, if they lose money, your Account Value goes down. Each Variable Investment Option's performance depends on the performance of its underlying Portfolio Company. Each Portfolio Company has its own investment risks, and you are exposed to the Portfolio Company's investment risk when you invest in a Variable Investment Option. You are responsible for selecting the Variable Investment Options that are appropriate for you based on your own individual circumstances, investment goals, financial situation, and risk tolerance. This Contract is not a deposit or obligation of, or guaranteed or endorsed by, any bank. This Contract is not federally insured by the Federal Deposit Insurance Corporation, the Federal Reserve Board, or any other agency.

**Early Withdrawal Risk.** The Contracts are unsuitable for short-term savings. You should carefully consider the risks associated with withdrawals under the Contract. A withdrawal may reduce the value of your standard and optional benefits such as the death benefit or other guaranteed benefits. If you take a loan from your account, the amount of this loan and interest accrued therein may also reduce the value of these standard and optional benefits while (i) the loan is in the process of being paid off, (ii) if the loan is never paid off, or (iii) if you default on the loan. Additionally, your interest payments can never be recovered and, therefore, indirectly lower the contract value based on the loan you took against it. The reductions may be more than the amount withdrawn. Withdrawals may also be subject to significant surrender charges if you own a series **1, 5, 7, and 9** Contract. In addition, if you own a series 11 Contract, excess transfers from the Fixed Account Plus option (including withdrawals from the Fixed Account Plus option for the purpose of transferring assets to another Portfolio Company entity) may be subject to a charge. If you make a withdrawal prior to age 59½, there may be adverse tax consequences, including a 10% federal tax penalty. A total withdrawal (surrender) will result in the termination of your Contract or certificate. We may defer payment of withdrawals from a Fixed Account Option for up to six months when permitted by law.

**Contract Benefits Risk.** If you elected an optional benefit, there is a risk that you may not have chosen the benefit or benefits that are best suited for you based on your present or future needs and circumstances, and the benefits that are more suited for you (if any) may no longer be available. There is a risk that any financial return of an optional benefit will ultimately be less than the amount you paid for the benefit. If you elected an optional benefit, you are likely subject to investment restrictions for as long as the benefit remains in effect and investment restrictions limit the Investment Options that are available to you and limit your ability to take certain actions under the Contract.

**Insurance Company Risk.** All guarantees under the Contract, including the Fixed Account Options, that are paid from our General Account are subject to risks relating to our financial strength and claims-paying ability. If we experience financial distress, we may not be able to meet our obligations to you.

**Contract Changes Risk**: Under the Contract, we reserve the right to remove or substitute Portfolio Companies as Investment Options. We additionally reserve the right to stop accepting additional Purchase Payments and impose investment restrictions or limitations on transfers including closing one or more of the Fixed Account Options to deposits or transfers and transfers among the Variable Investment Options.

**Short-Term Investment Risk.** This Contract is not designed for short-term investing and may not be appropriate for an investor who needs ready access to cash. The benefits of tax deferral and long-term income mean that this Contract is more beneficial to investors with a long-time horizon.

**Group Plan Risk.** The Contract is primarily designed to be purchased by an employer for use in a retirement plan. Your participation in a group Contract will be subject to the terms and conditions of your retirement plan and applicable law. This may impact your ability to make Purchase Payments, request withdrawals or loans, select payout options, or take other actions under the Contract. If the Contract is being used in a retirement plan through your employer, you should always refer to the terms and conditions in your employer's plan when reviewing the description of the Contract in this prospectus.

**Deduction of Advisory Program Fee Risk.** If the Advisory Program fees payable to your investment adviser are deducted from the Contract, such deductions may reduce the death benefit and other annuity benefits, decrease the Account Value allocated to the Fixed Account Options, and result in a reduction of the Purchase Units & Payout Payments. The amounts deducted from your Contract for payment of Advisory Program Fees may be subject to surrender charges, federal and state income taxes and a 10% federal penalty tax.

**Loan Risk.** If you take a loan under the Contract, interest will accrue on any outstanding loan amounts until they are repaid and, depending on the state, you may be required to pay a loan application fee to us.

**Investment Restrictions Risk.** Investment restrictions limit the Investment Options that are available to you and limit your ability to take certain actions under the Contract. The investment restrictions are designed to reduce our risk that we will have to make

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payments to you from our own assets in connection with certain guarantees. In turn, they may also limit the potential growth of your Account Value and the potential growth of your guaranteed benefits. This may conflict with your personal investment objectives.

**Public Funds Availability Risk.** If your Contract is a tax-deferred nonqualified annuity that is not part of your employer's retirement plan, the Variable Investment Options that are invested in Portfolio Companies available to the public outside of annuity contracts, life insurance contracts, or certain employer-sponsored retirement plans will not be available within your Contract. Public Funds are Variable Investment Options that are available to the general public and retail investors outside of an annuity contract, such as Portfolio Director. (Public Funds are identified in Appendix A.)

**Minimum Account Value Risk.** If your Account Value falls below $300 and you do not make any Purchase Payments for at least two (2) Participant Years, we may close the account and pay the Account Value to you. Any such account closure will be subject to applicable distribution restrictions under the Contract and/or under your employer's plan.

**Business Disruption.** Our business is vulnerable to disruptions from natural and man-made disasters and catastrophes, such as but not limited to hurricanes, windstorms, flooding, earthquakes, wildfires, solar storms, war or other military action, acts of terrorism, explosions and fires, pandemics (such as COVID-19) and other highly contagious diseases, mass torts, failure of telecommunications or other critical infrastructure and other catastrophes. A natural or man-made disaster or catastrophe may negatively affect the computer and other systems on which we rely, including see outages or other unavailability, may interfere with our ability to receive, pick up and process mail, to calculate Purchase Unit values, process other contract-related transactions, or to otherwise provide our services, or may have other possible negative impacts. While we have developed and put in place what we believe to be appropriate business continuity and disaster recovery plans and procedures to mitigate operational risks and potential losses related to business disruptions resulting from natural and man-made disasters and catastrophes, there can be no assurance that we, our agents, the underlying Portfolio Company or our service providers will be able to successfully avoid negative impacts resulting from such disasters and catastrophes.

**Cybersecurity Risk.** We rely heavily on interconnected computer systems and digital data to conduct our variable product business activities. Because our variable product business is highly dependent upon the effective operation of our computer systems and those of our business partners and service providers, our business is vulnerable to physical disruptions and utility outages, and susceptible to operational and information security risks resulting from information systems failure (e.g., hardware and software malfunctions), cyber-attacks, and user errors or other disruptions that may compromise the confidentiality, integrity, or availability of such systems and data. These risks include, among other things, the theft, misuse, corruption, disclosure and destruction of sensitive business data, including personal information, maintained on our or our business partners' or service providers' systems, interference with our websites (such as via denial of service attacks), and other operational disruptions, and unauthorized release of confidential customer information. Such systems failures, cyber-attacks or other disruptions affecting us, any third-party administrator, the underlying Portfolio Companies, intermediaries and other affiliated or third-party service providers, as well as our distribution partners, may adversely affect us and your Contract Value. For instance, systems failures and cyber-attacks may interfere with our processing of contract transactions, including the processing of orders from our website, our distribution partners, or with the underlying Portfolio Companies, impact our ability to calculate Purchase Unit values, cause the release and possible destruction of confidential customer or business information, including personal information, impede order processing, or subject us and/or our service providers, distribution partners and other intermediaries to regulatory fines and enforcement action, litigation risks and financial losses and/or cause reputational damage. Cybersecurity risks may also impact the issuers of securities in which the underlying Portfolio Companies invest, which may cause the affected underlying Portfolio Companies to lose value. There may be an increased risk of cyber-attacks during periods of geo-political or military conflict. Further, the widespread development, implementation, and use of AI, machine learning, data analytics and similar tools that collect, aggregate and analyze data or inputs (collectively, "AI Tools") may increase our exposure to, or exacerbate the risks of cyber-attacks or other security incidents, particularly where such technologies are exploited by third parties to attempt to breach our or our business partners' and service providers' systems. Despite our implementation of policies and procedures, which we believe to be reasonable, that address physical, administrative and technical safeguards and controls and other preventative actions to protect our systems and sensitive business and customer information, including personal information, and reduce the risk of cyber-incidents, there can be no assurance that we or our and distribution partners, the underlying Portfolio Companies or our business partners and service providers will avoid cyber-attacks or information security breaches in the future that may affect your contract and/or personal information.

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**Description of Insurance Company, Registered Separate Account, and Investment Options**

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**About USL** 

The United States Life Insurance Company in the City of New York ("USL") is a stock life insurance company organized under the laws of the State of New York. Its home office is 1133 Avenue of the Americas, 33rd Floor, New York, NY 10036. USL conducts life insurance and annuity business primarily in the State of New York. USL is an indirect, wholly-owned subsidiary of Corebridge Financial, Inc. ("Corebridge"). USL is obligated to pay full amounts promised to investors under the Contracts, subject to its financial strength and claims-paying ability.

**Administration of the Contracts** 

USL is responsible for the administrative servicing of your Contract. Please contact the Annuity Service Center at 1-800-448-2542, if you have any comments, questions, or service requests.

**About USL Separate Account RS** 

When you direct money to the Contract's Variable Investment Options, you will be sending that money through USL Separate Account RS. You do not invest directly in the Portfolio Companies made available in the Contract. USL Separate Account RS invests in the Portfolio Companies on behalf of your account. USL acts as custodian for the Portfolio Company shares owned through the Separate Account which is made up of what we call "Divisions." Each Division invests in a different Portfolio Company made available through the Contract. The earnings (or losses) of each Division are credited to (or charged against) the assets of that Division, and do not affect the performance of the other Divisions of the Separate Account.

USL established Separate Account RS on June 14, 2024 under New York Insurance law. The Separate Account is registered with the SEC as a unit investment trust under the Investment Company Act of 1940, as amended, (the "1940 Act"). Units of interest in the Separate Account are registered as securities under the Securities Act of 1933, as amended (the "1933 Act").

The Separate Account is administered and accounted for as part of the Company's business operations. However, the income, capital gains or capital losses, whether or not realized, of each Division of the Separate Account are credited to or charged against the assets held in that Division without regard to the income, capital gains or capital losses of any other Division or arising out of any other business the Company may conduct. In accordance with the terms of the Contract, USL Separate Account RS may not be used to pay any liabilities of the insurance company other than those arising the Contracts. Income, gains, and losses credited to, or charged against, the Separate Account reflect its own investment experience and not the investment experience of USL's other assets. As stated in the Contract, the New York Insurance Law requires that the assets of the Separate Account attributable to the Contract be held exclusively for the benefit of the Contract owner, Participants, Annuitants, and Beneficiaries of the Contracts.

We are obligated to pay all amounts promised to investors under the Contracts. The commitments under the Contracts are the sole obligation of USL and the assets in the Separate Account may not be used to pay any liabilities of USL other than those arising from the Contracts. All amounts paid from our General Account, including our obligations under any Fixed Account Option and any death benefits or Payout Payments, in excess of your amounts in the Separate Account are subject to the Company's financial strength, claims-paying ability, and long-term ability to make payments.

**Units of Interest** 

Your investment in a Division of the Separate Account is represented by units of interest issued by the Separate Account. On each Business Day, the units of interest issued by the Separate Account are revalued to reflect that day's performance of the underlying Portfolio Companies minus any applicable withdrawals or fees and charges to the Separate Account.

**Distribution of the Contracts** 

The principal underwriter and distributor for the Separate Account is Corebridge Capital Services, Inc. ("CCS" or "Distributor"). CCS, an affiliate of the Company, is located at 30 Hudson Street, 16<sup>th</sup> Floor, Jersey City, NJ 07302.

*VFA* 

The Contracts are sold by licensed insurance agents who are registered representatives of broker-dealers, which are members of the Financial Industry Regulatory Authority ("FINRA"), unless otherwise exempt. USL's primary distribution channel is through its affiliate, VFA, which is a FINRA member. USL and/or its affiliates receives payments from some Portfolio Companies for exhibitor booths at meetings and to assist with the education and training of USL, VFA and their affiliates' employees and investment professionals.

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VFA and its investment professionals who sell the Contracts will be compensated for such sales by commissions ranging up to 6% of each first-year Purchase Payment. The investment professionals will receive commissions of up to 0.85% for level Purchase Payments in subsequent years and up to 5% on increases in the amount of Purchase Payments in the year of the increase. During the first two years of employment, VFA investment professionals may also receive developmental commissions of up to 4% for each first-year Purchase Payment and for increases in the amount of Purchase Payments. Investment professionals can also receive a bonus payment where the amount of the payment varies based on the number of total enrollments generated by the investment professional and on the expected annualized Purchase Payments of the Participant.

For more information about how your investment professional may be compensated, please contact your investment professional.

*Portfolio Companies* 

The Portfolio Companies or their registered investment adviser or its affiliates ("Portfolio Company Entities") may make payments to USL, typically for administrative, recordkeeping, and shareholder services that USL provides for the underlying Portfolio Companies. See **Payments from Portfolio Companies/Platform Charges** in this prospectus.

In addition, USL and/or its affiliates may receive payments from Portfolio Company Entities that voluntarily choose to participate in, and that are designed to defray the costs associated with, conferences, seminars, training, or other educational events sponsored by USL and its affiliates where such funds and services are discussed and that are attended by VFA investment professionals, USL employees, employees of our affiliates and/or plan sponsors and plan consultants. Moreover, these Portfolio Company Entities may also make payments to USL and/or its affiliates for exhibitor booths at meetings and to assist with education and training of VFA investment professionals.

*Consultants* 

USL and its affiliates sometimes retain and compensate business consultants to assist USL in marketing group employee benefit services to employers. These business consultants are not associated persons of VFA or affiliated with USL or its affiliates and are not authorized to sell or market securities or insurance products to employers or to group plan participants. The fees paid to such business consultants are part of USL's general overhead and are not charged back to employers, group employee benefit plans or plan participants.

*Sponsorships* 

USL and its affiliates maintain ongoing relationships with various organizations and associations, including trade associations, unions, and other industry groups, to which USL and/or its affiliates makes sponsorship payments for marketing and advertising opportunities. These marketing and advertising opportunities may take the form of participation in leadership and recognition events, educational conferences, speaking opportunities, booth space and signage at membership conferences and similar events, and membership dinners. USL and its affiliates may also receive payments from unaffiliated third-parties in exchange for enhanced engagement with and exposure to USL and VFA management and their investment professionals throughout the year. Such payments are typically flat fees (either one-time or recurring) and are not based on transactions or sales.

USL and its affiliates also have ongoing relationships with retirement plan sponsors. As part of these ongoing relationships, USL and its affiliates sponsor events and seminars for plan participants that provide education for plan participants, as well as marketing and advertising opportunities for USL and its affiliates. Such sponsorships may include providing occasional meals, entertainment, or nominal gifts to the extent permitted by FINRA rules.

These various sponsorships may be considered endorsements of the products of USL or its affiliates, may result in additional annuity or other product sales to plan participants, and provide an incentive to these organizations, associations, and plan sponsors to promote the products and services of USL and its affiliates.

**Variable Investment Options and Fixed Account Options**

The Contracts offer a choice from among several Variable Investment Options and two Fixed Account Options. The Variable Investment Options and the Fixed Account Options may be referred to together as Investment Options. All Investment Options listed (except where noted) are available, generally, for 401(a), 403(a), 401(k), and 403(b) plans and 457(b) eligible deferred compensation plans. Depending on what USL is offering in the Contracts at any given time and the selection

made by your employer's plan, if applicable, there may be limitations on which and how many Investment Options Participants may invest in at any one time.

Your employer, if applicable, may request, from time to time, to add or substitute Variable Investment Options. Any such request will be subject to USL's approval and to any other applicable limitations in the Contract. If any of the Variable Investment Options are closed or Fixed Account Options are closed to new

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Purchase Payments and/or new transfers, and absent alternate directions from the Contract Owner or Participant, amounts that otherwise would have been deposited into the closed Fixed Account Options will be invested in a Variable Investment Option, if available, or otherwise, in the Short-Term Fixed Account. With respect to a closed Variable Investment Option, amounts that otherwise would have been deposited into the closed Variable Investment Option will be invested in such other Variable Investment Options, as consistent with applicable law.

This prospectus describes only the aspects of the Variable Investment Options available in the Portfolio Director Contract except where the Fixed Account Options are specifically mentioned.

**Variable Investment Options** 

The Contracts enable you to participate in Divisions of the Separate Account that represent the Variable Investment Options. Depending on your retirement program, you may not be able to invest in all of the Variable Investment Options described in this prospectus. You may be subject to further limits on how many Variable Investment Options you may be invested in at any one time or how many of the Variable Investment Options in which you are invested may be involved in certain transactions at any one time.

Several of the Variable Investment Options offered through the Separate Account are also available to the general public (retail investors) outside of annuity contracts, life insurance contracts, or certain employer-sponsored retirement plans. These funds are listed in Appendix A as "Public Funds." If your Contract is issued under a deferred compensation plan (other than an eligible 457(b) plan), or if your Contract is a tax-deferred nonqualified annuity that is not part of your employer's retirement plan, those Variable Investment Options that are invested in Public Funds will not be available within your Contract, due to Code requirements concerning investor control. Therefore, such nonqualified annuities and ineligible deferred compensation 457(f) plans and private sector top-hat plans (generally, an unfunded deferred compensation plan maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees) may invest only in VALIC Company I Funds.

**Information regarding each Portfolio Company, including (i) its name, (ii) its type (e.g. money market fund, bond fund, balanced fund, etc.), (iii) its investment adviser and any sub-investment adviser, (iv) current expenses, and (v) performance is available in an appendix to this prospectus. See "Appendix A – Investment Options Available Under the Contract."** 

**Each Portfolio Company has issued a prospectus that contains more detailed information about the Portfolio Company. Read these prospectuses carefully before investing. Paper or** 

**electronic copies of the Portfolio Company prospectuses may be obtained by calling 1-800-448-2542, or visiting www.corebridgefinancial.com/rs/prospectus-and-reports/annuities.** 

Refer to your employer's retirement program documents for a list of the employer-selected Variable Investment Options and any limitations on the number of Variable Investment Options you may choose. All Portfolio Companies may not be available for all plans or individual or group contracts.

Shares of certain of the Portfolio Companies are also sold to separate accounts of other insurance companies that may or may not be affiliated with us. This is known as "shared funding." These Portfolio Companies may also be sold to separate accounts that act as the underlying investments for both variable annuity contracts and variable life insurance policies. This is known as "mixed funding." There are certain risks associated with mixed and shared funding, such as conflicts of interest due to differences in tax treatment and other considerations, including the interests of different pools of investors. These risks may be discussed in each Portfolio Company's prospectus.

Investors seeking to achieve long term retirement security generally are encouraged to give careful consideration to the benefits of a well-balanced and diversified investment portfolio. As just one example, investing one's total retirement savings in a limited number of investments may cause that individual's retirement savings to not be adequately diversified. Spreading those assets among different types of investments can help an investor achieve a favorable rate of return in changing market or economic conditions that may cause one category of assets or particular security to perform very well while causing another category of assets or security to perform poorly. Of course, diversification is not a guarantee of gains or against losses. However, it can be an effective strategy to help manage investment risk.

The performance, returns, and value of allocations in the Variable Investment Options will vary based on the investment experience of the Portfolio Company in which the Variable Investment Options invest and there is a risk of loss of the entire amount invested.

**Voting Rights**

As discussed in the **About USL Separate Account RS** section of this prospectus, the Separate Account holds, on your behalf, shares of the Portfolio Companies that comprise the Variable Investment Options. From time to time, the Portfolio Companies may be required to hold a shareholder meeting to obtain approval from their shareholders for certain matters.

**Who May Give Voting Instructions** 

During the Purchase Period, subject to any contrary provisions in the plan, the Contract Owner, Participant, or Beneficiary will have the right to give voting instructions to the Separate

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Account for the shareholder meetings, except as noted below. Proxy material and a form on which voting instructions may be given before the shareholder meeting is held will be mailed in advance of any shareholder meeting. Please vote each card received.

**Determination of Portfolio Company Shares Attributable to Your Account** 

*During the Purchase Period* 

The number of Portfolio Company shares attributable to your account will be determined on the basis of the Purchase Units credited to your account on the record date set for the Portfolio Company shareholder meeting.

*During the Payout Period or after a Death Benefit Has Been Paid* 

The number of Portfolio Company shares attributable to your account will be based on the liability for future variable annuity payments to the payees on the record date set for the Portfolio Company shareholder meeting.

**How Portfolio Company Shares Are Voted** 

The Separate Account will vote all of the shares of the Portfolio Company it holds based on, and in the same proportion as, the instructions given by all Participants invested in that Portfolio Company entitled to give instructions at that shareholder meeting. The Separate Account will vote the shares of the Portfolio Company it holds for which it receives no voting instruction in the same proportion as the shares for which voting instructions have been received. One effect of

proportional voting is that a small number of Contract Owners may determine the outcome of a vote. In the future, we may decide how to vote the shares of the Separate Account in a different manner if permitted at that time under federal securities law.

In the event that shares of a Portfolio Company are owned by USL or an affiliated insurance company for their own benefit, such shares will be voted proportionally based on instructions received from Contract Owners.

**Fixed Account Options** 

Portfolio Director Contracts feature up to two guaranteed Fixed Account Options that are each part of the General Account assets of the Company. These assets are invested in accordance with applicable state regulations. The guarantees under the Fixed Account Options are subject to our financial strength, claims-paying ability. and our long-term ability to make such payments, and not the Separate Account. A tax-deferred nonqualified annuity may include the Fixed Account Options.

The Fixed Account Options are not subject to regulation under Federal securities laws including the 1940 Act and are not required to be registered under applicable Federal securities laws, including the 1933 Act. We bear the entire investment risk for the Fixed Account Options. All Purchase Payments and interest earned on such amounts in your Fixed Account Option will be paid regardless of the investment results experienced by the Company's general assets and are subject to our financial strength, claims paying ability, and our long-term ability to make such payments.

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

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| | |
|:---|:---|
| **Fixed Account Options** | **Description** |
| Fixed Account Plus | &nbsp;&nbsp; This Fixed Account Option provides for a fixed rate of interest associated with a long-term time horizon. It is <br> credited with interest at rates set by USL. The account is guaranteed to earn at least a minimum rate of <br> interest as shown in your Contract. Your money may be credited with a different rate of interest depending on <br> the time period in which it is accumulated. Purchase Payments allocated to Fixed Account Plus will receive a <br> current rate of interest. There are limitations on transfers out of assets from this Fixed Account Option. If you <br> transfer assets from Fixed Account Plus to another investment option, any assets transferred back into Fixed <br> Account Plus within 90 days will receive a different rate of interest than that paid for new Purchase Payments <br> into Fixed Account Plus.Please refer to the **Fixed Account Plus Excess Transfer Charge (Series 11 Contracts** <br> **Only)** section in "*Charges and Adjustments*" below for information about certain transfer limitations for Fixed <br> Account Plus.<br>|
| Short-Term Fixed Account | &nbsp;&nbsp; This Fixed Account Option provides fixed-return investment growth for the short-term. It is credited with <br> interest at rates set by USL, which may be lower than the rates credited to Fixed Account Plus, above. The <br> account is guaranteed to earn at least a minimum rate of interest as described in your Contract.<br>|

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Generally, for most series of Portfolio Director Contracts, an interest rate for the Fixed Account Plus and Short-Term Fixed Account is declared at the beginning of each calendar month and is applicable to new contributions received during that month. Interest is credited to the account daily and compounded at an

annual rate. You may obtain current interest rates by calling the Annuity Service Center or speaking with your investment professional. Contributions received during a calendar month will receive that month's current interest rate for the remainder of the calendar year. Our practice, though not guaranteed, is to continue crediting interest at that same rate for such purchase

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payments for one additional calendar year. Depending on the Fixed Account Option and the terms of your Contract, certain amounts may be consolidated with contributions made during other periods and will be credited with interest at a rate which the Company declares annually on January 1 and guarantees for the remainder of the calendar year.

Factors that influence the declared Fixed Account Option renewal rate include, but are not limited to, the level of US Treasury rates, credit spreads on corporate bonds and other fixed income instruments, company asset-liability matching strategies, the length of the Contract withdrawal charge period and the number of years since your annuity Contract was issued. The interest rate of a Fixed Account Option will never be lower than the minimum guaranteed interest rate as described in your Contract. The interest rates and periods may differ between the series of Portfolio Director Contracts. Some series of Portfolio Director may offer a higher interest rate on Fixed Account Plus. Interest rate crediting policies may change, but any changes will not

reduce the guaranteed minimum interest rate provided at the time your Contract was issued or reduce amounts already credited to your account.

Throughout the duration of the Contract, USL may close one or more of the Fixed Account Options to deposits or transfers, and to transfers among the investment options, with advance written notice. USL may make the Fixed Account Options available or close the Fixed Account Options as frequently as it determines at any point in time while the Contract is in force, provided USL gives advance written notice in each case.

**Impact of Advisory Program Fees** 

Please note that if you are enrolled in the Advisory Program, advisory fees deducted from Account Value will also result in a reduction of any Account Value allocated to the Fixed Account Options by the dollar amount assessed for the Advisory Program Fee.

**Charges and Adjustments**

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By investing in Portfolio Director, you may be subject to these fees and charges:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Account Maintenance Charge

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Surrender Charge

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Separate Account Charges (also referred to as "Base Contract Expenses")

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Fixed Account Plus Excess Transfer Charge

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Portfolio Company Expenses

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Premium Tax Charge

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Advisory Program Fees

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Other Charges

These fees and charges are applied to the Variable Investment Options and Fixed Account Options in proportion to the Account Value as explained below. Unless we state otherwise, we may profit from these fees and charges. For additional information about these fees and charges, see the *"Fee Table*" section above.

**Account Maintenance Charge (Series 1 and 9 Contracts Only)** 

Under a series 1 or 9 Contract, during the Purchase Period, an account maintenance charge of $3.75 will be deducted on the last Business Day of each calendar quarter if any of your money is invested in the Variable Investment Options. We will sell Purchase Units from your account to pay the account maintenance charge. If all your money in the Variable Investment Options is withdrawn, or transferred to a Fixed Account Option, the charge will be deducted at that time. The charge will be assessed pro-rata among the Variable Investment

Options that make up your Account Value. We do not charge an account maintenance charge during the Payout Period.

The account maintenance charge is to reimburse the Company for our administrative expenses. This includes the expense for establishing and maintaining the record keeping for the Variable Investment Options. Certain Contracts may not be subject to this charge, as described below.

**Surrender Charge (Series 1, 5, 7, and 9 Contracts Only)** 

Under a series 1, 5, 7, or 9 Contract, when you withdraw money from your account, you may be subject to a surrender charge that will be deducted from the amount withdrawn. Surrender charges reimburse us for the cost of Contract sales, expenses associated with issuing your Contract, and other acquisition expenses.

If you request a partial surrender of your Account Value, a surrender charge would apply to any amount that exceeds the 10% free withdrawal allowed for any Participant Year. See below for exceptions to this charge. It is assumed that any new Purchase Payments are withdrawn before older ones; thus, the last dollar in is the first dollar out. See below for exceptions to this procedure. For information about your right to surrender, see *"Surrender and Withdrawals"* in this prospectus.

Amounts exchanged from other contracts issued by the Company may or may not be subject to a surrender charge. After the exchange, it is assumed that any new Purchase Payments are withdrawn before the exchanged amount.

*Amount of Surrender Charge* 

A surrender charge will be the lesser of:

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Five percent (5%) of the amount of all Purchase Payments received during the past 60 months; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Five percent (5%) of the amount withdrawn.

*10% Free Withdrawal* 

In any Participant Year and if your contract or certificate is subject to a surrender charge, up to 10% of the Account Value may be withdrawn without a surrender charge. The surrender charge will apply to any amount withdrawn that exceeds this 10% limit. The percentage withdrawn will be determined by dividing the amount withdrawn by the Account Value just prior to the withdrawal. If more than one withdrawal is made during a Participant Year, each percentage will be added to determine at what point the 10% limit has been reached.

These 10% withdrawals without charge do not reduce Purchase Payments for the purpose of computing the surrender charge. If a surrender charge is applied to all or part of a Purchase Payment, no surrender charge will be applied to such Purchase Payment (or portion thereof) again. There may be a 10% premature distribution tax penalty for taking a withdrawal prior to age 59½. See the "*Taxes*" section for more information.

*Exceptions to Surrender Charge* 

No surrender charge will be applied:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• To money applied to provide a payout option;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• To death benefits;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If no Purchase Payments have been received during the 60 months prior to the date of surrender;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If your account has been in effect for 15 years or longer;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If your account has been in effect for 5 years or longer, and you have attained age 59½;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• To "No Charge Systematic Withdrawals";

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Under certain contracts, to withdrawals under the No Charge Minimum Distribution provisions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If, after the original Contract issue date, you have become totally and permanently disabled, defined as follows: you are unable, due to mental or physical impairment, to perform the material and substantial duties of any occupation for which you are suited by means of education, training or experience; the impairment must have been in existence for more than 180 days; the impairment must be expected to result in death or be long-standing and indefinite and proof of disability must be evidenced by a certified copy of a Social Security Administration determination or a doctor's verification; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If you are at least 55 years old, are no longer employed

by the employer that established the plan, and your account under the plan was established at least 5 years prior to the date of surrender.

We may waive any otherwise applicable surrender charge if you reinvest the surrender proceeds in another USL product. You will, however, be subject to a surrender charge, if any, in the newly acquired product under the same terms and conditions as the original product. For purposes of calculating any surrender charge due, you will be considered to have acquired the new product as of the date you acquired the original product.

**Separate Account Charges** 

The Separate Account Charge (also referred to as a Base Contract Expense) is 1.00% and is deducted daily from the average daily net assets value allocated to the Variable Investment Options. If you are invested in series 1 or 9, the maximum Base Contract Expense in the Fee Tables reflects the inclusion of the annual maintenance charge and accordingly will reflect a higher number. This Separate Account Charge is guaranteed and cannot be increased by the Company.

The Separate Account Charges compensate the Company for assuming certain risks under Portfolio Director. The Company assumes the obligation to provide payments during the Payout Period for your lifetime, no matter how long that might be. In addition, the Company assumes the obligation, during the Purchase Period, to pay a guaranteed death benefit. The Separate Account Charges also may cover the costs of issuing and administering Portfolio Director and administering and marketing the Variable Investment Options, including but not limited to enrollment, participant communication and education. Separate Account Charges are applied to Variable Investment Options during both the Purchase Period and Payout Period.

The Separate Account Charges may be reduced if issued to certain types of plans that are expected to result in lower costs to USL, as discussed below. The Separate Account Charges are guaranteed and may not be increased for the life of your Contract.

*Reduction or Waiver of Account Maintenance, Surrender, or Separate Account Charges* 

We may, as described below, determine that the account maintenance charge, surrender charges, or Separate Account Charges for Portfolio Director may be reduced or waived. We may reduce or waive these charges if we determine that your retirement program will allow us to reduce or eliminate administrative or sales expenses that we usually incur for retirement programs. There are a number of factors we will review in determining whether your retirement program will allow us to reduce or eliminate these administrative or sales expenses:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The type of retirement program. Certain types of

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retirement programs, because of their stability, can result in lower administrative costs.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The nature of your retirement program. Certain types of retirement programs, due to the types of employees who participate, experience fewer account surrenders, thus reducing administrative costs.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Other factors of which we are not presently aware that could reduce administrative costs.

We review the following additional factors to determine whether we can reduce or waive account maintenance charges:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The frequency of Purchase Payments for your retirement program. Purchase Payments received no more than once a year can reduce administrative costs.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The administrative tasks performed by your employer for your retirement program.

The employer sponsoring your retirement program can, through its method of remitting Purchase Payments, reduce administrative costs.

We review the following additional factors to determine whether we can reduce surrender charges:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The size of your retirement program. A retirement program that involves a larger group of employees may allow us to reduce sales expenses.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The total amount of Purchase Payments to be received for your retirement program. Larger Purchase Payments can reduce sales expenses.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The use of mass enrollment or related administrative tasks performed by your employer for your retirement program.

We review the following additional factors to determine whether we can reduce the Separate Account Charges:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The frequency of Purchase Payments for your retirement program.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The size of your retirement program.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The amount of your retirement program's periodic Purchase Payment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The method of remitting periodic Purchase Payments.

In no event will the reduction or waiver of fees and charges be permitted where the reduction or waiver would not treat similarly situated Contract Owners differently.

Additionally, under certain circumstances, and at USL's sole discretion, USL may issue a Contract credit for amounts transferred on behalf of a group contract from another plan or provider, pursuant to the terms of the Contract.

**Payments from Portfolio Companies/Platform Charges** 

Some of the Portfolio Companies or their affiliates have an agreement with the Company to pay the Company for administrative, recordkeeping and shareholder services it provides to the underlying Portfolio Company. We receive payments for the administrative services we perform, such as account recordkeeping, mailing of Portfolio Company related information and responding to inquiries about the Portfolio Company. Currently, these payments range from 0.00% to 0.35% of the market value of the assets invested in the underlying Portfolio Company as of a certain date, usually paid at the end of each calendar quarter.

We may also receive what is referred to as "12b-1 fees" and non-12b-1 service fees from certain underlying Portfolio Company. These fees are designed to help pay for our direct and indirect distribution costs. The 12b-1 fees and non-12b-1 service fees are generally equal to 0.25% of the daily market value of the assets invested in the underlying Portfolio Company.

From time to time some of these Portfolio Company arrangements may be renegotiated so that we receive a greater payment than previously paid.

If we do not have an arrangement to receive payments from certain Portfolio Company, we may charge a Platform Charge related to those Divisions, in order to help us manage our costs in light of the fact that the Portfolio Company is not paying us or is paying us too little. The Platform Charges are reflected in "*Appendix A – Investment Options Available Under the Contract*" to help you understand the cost of investing in certain Variable Investment Options.

**Fixed Account Plus Excess Transfer Charge (Series 11 Contracts Only)** 

Transfers from the Fixed Account Plus option are limited to 20% per Participant Year. For series 11 Contracts, transfers in excess of this limitation will be permitted; however, the excess amount transferred will be subject to a charge of 5% on the excess amount transferred. Withdrawals from the Fixed Account Option to another funding entity are considered "transfers" for purposes of this limitation.

*Exceptions to Fixed Account Plus Excess Transfer Charge* 

This charge will not be applied:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Under any series other than series 11 Contracts;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• To transfers from the Fixed Account Option within the 20% per Participant Year limitation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• To money applied to provide a payout option;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• To death benefits;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If, after the original Contract issue date, you have become totally and permanently disabled, defined as

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follows: you are unable, due to mental or physical impairment, to perform the material and substantial duties of any occupation for which you are suited by means of education, training or experience; the impairment must have been in existence for more than 180 days; the impairment must be expected to result in death or be long-standing and indefinite and proof of disability must be evidenced by a certified copy of a Social Security Administration determination or a doctor's verification; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If you retire or are separated from service.

**Portfolio Company Expenses** 

Charges deducted from, and expenses paid out of, the assets of the Portfolio Company are described in the prospectuses for the Portfolio Companies.

**Premium Tax Charge** 

Premium taxes are imposed by some states, cities, counties, and towns. The rate will range from 0% to 3.5% , depending on whether the Contract is qualified or nonqualified. Such tax will be deducted from the Account Value when annuity payments are to begin. We will not profit from this charge. See Appendix B for variations of the premium tax charge that may be applicable in your state.

**Advisory Program Fees** 

If you enrolled in an Advisory Program, your Investment Adviser may direct USL to withdraw a specified amount from your Account Value for the payment of the Advisory Program Fee pursuant to authorizations that you have provided to your Investment Adviser. The authorization for USL to deduct amounts from your Contract for payment of the Advisory Program Fee is included in the Advisory Agreement you signed with your Investment Adviser upon enrollment in the Advisory Program. The Advisory Program Fee charged by and paid to your Investment Adviser, not USL, is in addition to any fees and expenses charged under your Contract. The Advisory Program Fee will be calculated by applying the applicable fee schedule to the Account Value at each calendar quarter end and will be deducted from your Account Value within fifteen (15) days after the end of such calendar quarter. The Advisory Program Fee will be based on the value of assets in the account eligible to be managed in the Advisory Program. If you enrolled in the Advisory Program during the quarter, you pay a fee only for

those days in which you were enrolled in the Advisory Program. If, prior to a quarter-end, the Advisory Program is terminated, the entire Account Value is transferred out of your account, or your plan sponsor terminates the Advisory Program, we will not deduct an Advisory Program Fee for that quarter. You may terminate your participation in the Advisory Program at any time for any reason upon written notice to the Investment Adviser.

Deduction of the Advisory Program Fee may reduce certain benefits guaranteed under the Contract, including Contract death benefits, optional living benefits and annuity benefits and may be subject to surrender charges, federal and state income taxes and a 10% federal penalty tax. Please see **Impact of Advisory Program Fees** in the "*Description of Insurance Company, Registered Separate Account, and Investment Options*" and "*Annuity Period*" sections for more details. Please consult your tax professional regarding the impact of deducting advisory fees from Account Value before making any election to do so.

**Other Charges** 

We reserve the right to charge for certain taxes that we may have to pay. This could include federal income taxes. Currently, no such charges are being made.

Fees for plan services provided by parties other than USL or its affiliates may be assessed to participant accounts upon the direction or authorization of a plan representative. Additional fees may be withdrawn from client accounts in accordance with a client's independent investment advisory contract. Such withdrawals will be identified on applicable participant account reports or client statements.

Plan loans from the Fixed Account Options may be allowed by your employer's plan. Refer to your plan for a description of charges and other information concerning plan loans. We reserve the right to charge a fee of up to $75 per loan (if permitted under state law) and to limit the number of outstanding loans.

**Exchange Privilege**

From time to time, we may offer to exchange certain fixed or variable contracts into Portfolio Director Contracts. Such an exchange offer will be made in accordance with applicable federal securities laws and state insurance rules and regulations. We will provide the specific terms and conditions of any such exchange offer at the time the offer is made.

**General Description of Contracts**

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**About the Contracts** 

The Contracts were developed to help you save money for your retirement and are available to individuals who are Participants

in a group Contract through an employer-sponsored retirement plan as well as individuals investing in the Contract through an IRA or other non-qualified arrangements. The Contracts offer a combination of Variable Investment Options and Fixed Account

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Options that you, as a Participant or individual, may choose to invest in to help you reach your retirement savings goals. You should consider your personal risk tolerances and your retirement plan in choosing your Investment Options.

A group Contract is a Contract that is purchased by an employer for a retirement plan. The employer and the plan documents will determine how contributions may be made to the Contracts. For example, the employer and plan documents may allow contributions to come from different sources, such as payroll deductions or money transfers. The amount, number, and frequency of your Purchase Payments may also be determined by the retirement plan for which your Contract was purchased. Likewise, the employer's plan may have limitations on partial or total withdrawals (surrenders), the start of annuity payments, and the type of annuity payout options you may select. For Contracts purchased under a retirement plan, the plan may designate the available Investment Options under the Contract and may be required to provide direction regarding additions or replacements of investment options. Plans subject to Title I of the Employee Retirement Income Security Act of 1974, as amended ("ERISA") may be subject to additional plan and Contract provisions.

If you are purchasing the Contract as an individual, through certain after-tax arrangements such as an IRA or as a non-qualified Contract, you are the owner of the Contract and retain the rights and authority to make decisions about your Contract including contributions, investment allocations, and annuitization, subject to limitations discussed in this prospectus. For example, if you purchase your Contract as a tax-deferred, non-qualified annuity, the Public Funds included in Appendix A will not be available as Variable Investment Options in your Contract.

The retirement savings process with the Contracts will involve two stages: the accumulation Purchase Period, and the annuity Payout Period. The accumulation period is when you make contributions into the Contracts called "Purchase Payments." The Payout Period begins when you decide to annuitize all or a portion of your Account Value. You can select from a wide array of payout options including both fixed and variable payments. For certain types of retirement plans, such as 403(b) plans, there may be statutory restrictions on withdrawals as disclosed in the plan documents. Refer to your plan document for guidance and any rules or restrictions regarding the accumulation or annuitization periods. Your Contract has information to assist you as well. For more information, see the *"Purchase and Contract Value"* and *"Annuity Period"* sections.

**All material state variations are described in Appendix B.** 

**About the General Account** 

Any obligations under the Contract that are funded by our General Account, including the death benefits and the Fixed

Account Options, are subject to our financial strength, claims-paying ability, and our ability to make such payments.

If you have questions about your Contract, call your financial professional or contact us at 1-800-448-2542.

**About the Series** 

This prospectus describes eight (8) different Classes, which we call series, of the Contract. There are differences among the series with respect to surrender charges, other fees and charges, restrictions, and features and certain series may not be available in your state. Each series is offered to certain group plans or through certain markets. Non-qualified arrangements may leverage one or more of the available series. The following table reflects the group plans and markets through which the series are offered.

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| | |
|:---|:---|
| **Series** | **Group Plans / Markets** |
| Series 1 | &nbsp;&nbsp; K-12 Plans; Healthcare Plans; <br> Higher Education Plans; <br> Governmental Plans; Individual <br> Retirement Accounts (IRAs)<br>|
| Series 2 | Higher Education Plans |
| Series 5 | &nbsp;&nbsp; Healthcare Plans; Higher <br> Education Plans; K-12 Plans<br>|
| Series 6 | &nbsp;&nbsp; K-12 Plans; Healthcare Plans; <br> Higher Education Plans; <br> Governmental Section 457 <br> Defined Contribution Plans; <br> Section 501(c)(3) Organization <br> Plans<br>|
| Series 7 | &nbsp;&nbsp; Government Section 457 <br> Defined Contribution Plans<br>|
| Series 9 | &nbsp;&nbsp; Certain Non-qualified <br> Arrangements<br>|
| Series 11 | Higher Education Plans |
| Series 12 | &nbsp;&nbsp; Government Section 457 <br> Defined Contribution Plans<br>|

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**Transfers Among the Investment Options** 

You may transfer all or part of your Account Value between the various Variable Investment Options and Fixed Account Options in Portfolio Director up to the applicable limits without a charge. Transfers may be made during the Purchase Period or during the Payout Period, subject to certain restrictions. If you are enrolled in an Advisory Program, in order for you to transfer Account Value among Investment Options, you must first terminate the Advisory Program. **We reserve the right to limit the number, frequency (minimum period of time between transfers) or dollar amount of transfers you can make and to restrict the method and manner of providing or communicating transfers or reallocation instructions.** You will

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be notified of any changes to this policy through written and/or electronic notices or information posted online at www.corebridgefinancial.com/rs.

*During the Purchase Period — Policy Against Market Timing and Frequent Transfers* 

USL has a policy to discourage excessive trading and market timing. Our Investment Options are not designed to accommodate short-term trading or "market timing" organizations, or individuals engaged in certain trading strategies, such as programmed transfers, frequent transfers, or transfers that are large in relation to the total assets of a Portfolio Company. These trading strategies may be disruptive to Portfolio Companies by diluting the value of the Portfolio Company shares, negatively affecting investment strategies and increasing portfolio turnover. Excessive trading may also raise Portfolio Company expenses, such as recordkeeping and transaction costs, and can potentially harm Portfolio Company performance. Further, excessive trading may harm Portfolio Company investors, as the excessive trader takes security profits intended for the entire Portfolio Company and could force securities of the underlying Portfolio Company to be sold to meet redemption needs. The premature selling and disrupted investment strategy could cause the Portfolio Company's performance to suffer, and exerts downward pressure on the Portfolio Company's price per share.

Accordingly, USL has certain policies and procedures intended to discourage short-term trading. If you sell Purchase Units in a Variable Investment Option valued at $5,000 or more, whether through an exchange, transfer, or any other redemption, you will not be able to make a purchase of $5,000 or more in that same Variable Investment Option for 30 calendar days.

This policy applies only to investor-initiated trades of $5,000 or more, and does not apply to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Plan-level or employer-initiated transactions;

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Purchase transactions involving transfers of assets or rollovers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Retirement plan contributions, loans, and distributions (including hardship withdrawals);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Systematic purchases or redemptions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Systematic account reallocations and/or rebalancing; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Trades of less than $5,000.

Transfers resulting from your participation in the GPS Portfolio Manager Program administered by VFA will not count against these transfer limitations.

As described in a Portfolio Company's prospectus and statement of additional information, in addition to the above, Portfolio Company purchases, transfers and other redemptions may be subject to other investor trading policies, including redemption fees, if applicable. Certain Portfolio Companies may set limits on transfers in and out of a Portfolio Company within a set time period in addition to or in lieu of the policy above. Also, an employer's benefit plan may limit an investor's rights to transfer.

We intend to enforce these investor trading policies uniformly. We make no assurances, however, that all the risks associated with frequent trading will be completely eliminated by these policies and/or restrictions. If we are unable to detect or prevent market timing activity, the effect of such activity may result in additional transaction costs for the Investment Options and dilution of long-term performance returns. Thus, your account value may be lower due to the effect of the extra costs and resultant lower performance. We reserve the right to modify these policies at any time.

Throughout the duration of the Contract, USL may close one or more of the Fixed Account Options to deposits or transfers, and to transfers among the Investment Options, with advance written notice. The Fixed Account Options are also subject to additional restrictions:

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| | | | |
|:---|:---|:---|:---|
| **Fixed Account Option** | **Value** | **Frequency** | **Other Restrictions** |
| Fixed Account Plus: | Up to 20% per <br> Participant Year<br>| At any time | If you transfer assets from Fixed Account Plus to another investment <br> option, any assets transferred back into Fixed Account Plus, if <br> permitted, within 90 days may receive a different rate of interest than <br> your new Purchase Payments.<sup>(1)</sup><br>|
| Fixed Account Plus: | 100% | At any time | If Account Value is less than or equal to $500. |
| Short-Term Fixed Account: | Up to 100% | At any time | After a transfer into the Short-Term Fixed Account, you may not make <br> a transfer from the Short-Term Fixed Account for 90 days.<sup>(2)</sup><br>|

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

<sup>(1)</sup> If multiple transfers are made in a Participant Year, the percentages of the Account Value transferred each time will be added together to determine the 20% transfer limit for that Certificate Year. Your employer may further limit or expand the restrictions. We may charge for those modified restrictions if specified in your employer's retirement plan. For series 11 Contracts, see **Fixed Account Plus Excess Transfer Charge (Series 11 Contracts Only)** in the "*Charges and Adjustments*" section for transfers in excess of the 20% limitation.

<sup>(2)</sup> USL may change this holding period at any time in the future, but it will never be more than 180 days.

Contracts issued in connection with certain plans or programs may have different transfer restrictions due to the higher interest rates offered on Fixed Account Plus. From time to time, we may waive the 20% transfer restriction on Fixed Account Plus for transfers to other Investment Options.

*Communicating Transfer or Reallocation Instructions* 

Transfer instructions may be given by telephone, through the internet, using the self-service automated phone system, or in writing. We encourage you to make transfers or reallocations through the internet or the self-service automated phone system for most efficient processing. We will send a confirmation of transactions to the Participant within five days from the date of the transaction. It is your responsibility to verify the information shown and notify us of any errors within 30 calendar days of the transaction.

Generally, no one may give us telephone instructions on your behalf without your written or recorded verbal consent. Investment professionals or authorized broker-dealer employees

who have received client permission to perform a client-directed transfer of value via the telephone or internet will follow prescribed verification procedures.

When receiving instructions over the telephone or online, we follow appropriate procedures to provide reasonable assurance that the transactions executed are genuine. Thus, we are not responsible for any claim, loss or expense from any error resulting from instructions received over the telephone or online. If we fail to follow our procedures, we may be liable for any losses due to unauthorized or fraudulent instructions. We reserve the right to modify, suspend, waive or terminate these transfer provisions at any time.

*Effective Date of Transfer* 

The effective date of a transfer will be:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The date of receipt, if received in good order by us before Market Close; otherwise,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The next date values are calculated.

*Transfers During the Payout Period* 

During the Payout Period, transfer instructions must be given in writing and mailed to the Annuity Service Center. Transfers may be made between the Contract's Investment Options subject to the following limitations:

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| | | |
|:---|:---|:---|
| **Payout Option** | **% of Account Value** | **Frequency** |
| Variable Payout: | Up to 100% | Once every 365 days |
| Combination Fixed and Variable Payout: | Up to 100% of money in variable option payout only | Once every 365 days |
| Fixed Payout: | Not permitted | N/A |

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**Other Contract Features**

*Changes That May Not Be Made* 

The following terms in the Contracts may not be changed once your account has been established:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Contract Owner; (except for an individual nonqualified Contract);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Participant; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Annuitant.

*Change of Beneficiary* 

The Beneficiary (if not irrevocable) may usually be changed at any time. Two or more Beneficiaries may be designated to receive separate percentage interests in the death benefits payable under the Contract. Each such Beneficiary may separately exercise the rights that a Beneficiary has under the Contract.

One or more contingent Beneficiaries may be designated. A contingent Beneficiary will receive benefits payable upon the Participant's death if all of the primary Beneficiaries have died prior to the Participant. A contingent Beneficiary will have all of the same rights as a Beneficiary during the Purchase Period or Payout Period.

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Under some retirement programs, the right to name a Beneficiary other than the spouse or change a Beneficiary is subject to approval by the spouse. Also, the right to name a Beneficiary other than the spouse may be subject to certain laws and regulations applicable to the plan.

If the Annuitant dies, and there is no Beneficiary, any death benefit will be payable to the Annuitant's estate .

If a Beneficiary dies prior to the Participant, that Beneficiary's interest will be divided pro rata among the remaining named Beneficiaries.

If a Beneficiary dies while receiving payments, and there is no other Beneficiary to continue to receive payments, any amount still due will be paid to the Beneficiary's estate.

*We Reserve Certain Rights* 

We may amend the Contracts to comply with changes in federal tax, securities, or other laws. We may also make changes to the Variable Investment Options offered under the Contracts. For example, we may add new Variable Investment Options to expand the offerings for an asset class. We may stop accepting allocations and/or investments in a particular Variable Investment Option when not in the best interest of the Contract Owner or the Separate Account, such as when the shares of the underlying Fund are no longer available for investment or if, for example, the underlying Fund is dealing with material regulatory and/or legal issues, sustained performance downturns, or significant increases in expenses. We may move assets and re-direct future premium allocations from one Variable Investment Option to another in accordance with federal and state law and, in some cases, with SEC approval. The new Variable Investment

Option offered may have different fees, expenses, objectives, strategies and risks.

We may restrict your ability to combine Contracts and may modify or suspend or impose additional or different conditions with respect to options available under the Contracts, as may be allowed by federal or state law. We will not make any changes to the Contracts without Contract Owner and /or Participant (as applicable) permission except as may be allowed by federal or state law. We may add endorsements to the Contracts that would apply only to new Contract Owners and Participants after the effective date of the changes. These changes would be subject to approval by the Company and may be subject to approval by the SEC.

We reserve the right to operate the Separate Account as a management investment company under the applicable securities laws, and to deregister the Separate Account under applicable securities laws, if registration is no longer required.

We reserve the right to close one or more of the Fixed Account Options to deposits or transfers, and to transfers among the Variable Investment Options, with advance written notice. We may make the Fixed Account Options available or close the Fixed Account Options as frequently as we determine at any point in time while the Contract is in force, provided we give advance written notice in each case.

*Relationship to Employer's Plan* 

If the Contract is being offered under a retirement plan through your employer, you should always refer to the terms and conditions in your employer's plan when reviewing the description of the Contracts in this prospectus.

**Annuity Period**

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The Annuity Period, also referred to as the Payout Period, begins when you decide to retire or when you elect to annuitize all or a portion of your Account Value. If your employer's plan permits, you may apply any portion of your Account Value to one of the types of payout options listed below. The payout options available to you may differ or be limited based on your employer's plan.

You may choose to have your Payout Payments on a fixed basis, a variable basis, or a combination of fixed and variable basis. If you do not elect the basis upon which your Payout Payments will be made, the Payout Payments will mirror the allocation of Investment Options in your Contract upon annuitization. When you choose to have your Payout Payments on a variable basis, you may keep the same Variable Investment Options in which your Purchase Payments were made, or transfer to different ones. For example, if your Account Value is allocated solely to the Variable Investment Options upon annuitization and you have not made an election, Payout Payments will be made on a variable basis, or, if your Account Value is allocated to a Fixed

Account Option, Payout Payments will be made on a fixed basis. Similarly, if your Account Value is allocated to both Variable Investment Options and Fixed Account Options, Payout Payments will be made on a combination of fixed and variable basis.

**Payout Payments on a Fixed Basis** 

Under a payout on a fixed basis, you will receive payments that are fixed and guaranteed by the Company. The amount of these payments will depend on:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Type and duration of payout option chosen;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Your age or your age and the age of your survivor<sup>(1)</sup>;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Your gender or your gender and the gender of your survivor<sup>(1)</sup> (for certain nonqualified Contracts);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The portion of your Account Value being applied; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The payout rate being applied and the frequency of the

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payments.

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<sup>(1)</sup>

This applies only to joint and survivor payouts.

If the benefit would be greater, the amount of your payments will be based on the current payout rate the Company uses for immediate annuity contracts.

**Assumed Investment Rate** 

An "Assumed Investment Rate" or "AIR" is the rate used to determine your first monthly Payout Payment per thousand dollars of account value in your Variable Investment Option. When you decide to enter the Payout Period, you will select your Payout Option, your Annuity Date, and the AIR. If you choose a higher AIR, the initial Annuity Payment will be higher, but later payments will increase more slowly during periods of good investment performance and decrease faster during periods of poor investment performance. Once the AIR is established, it cannot be changed. Rates of 3%, 3.5%, 4.5%, 5% or a higher rate may be chosen if permitted by state law and regulations. If no AIR is chosen, the AIR will be 3.5%. The dollar amount of the variable income payments stays level if the net investment return equals the AIR. Your choice of AIR may affect the duration and frequency of payments, depending on the Payout Option selected. For example, a higher AIR will generate a higher initial Payout Payment, but, as Payout Payments continue, they may become smaller, and eventually could be less than if you had initially selected a lower AIR. The frequency of the Payout Payments may lessen to ensure that each Payout Payment is at least $25 per month.

**Payout Payments on a Variable Basis** 

With a payout on a variable basis, you may select from your existing Variable Investment Options. Your payments will vary accordingly. This is due to the varying investment results that will be experienced by each of the Variable Investment Options you selected. The Payout Unit value is calculated just like the Purchase Unit value for each Variable Investment Option except that the Payout Unit value includes a factor for the AlR you select.

In determining your first Payout Payment, an AIR of 3.5% is used (unless you select a higher rate as allowed by state law). If the net investment experience of the Variable Investment Option exceeds your AIR, your subsequent payments will be greater than your first payment. If the investment experience of the Variable Investment Option is lower than your AIR, your subsequent payments will be less than your first payment.

**Payout Payments on a Combination of a Fixed and Variable Basis** 

With a combination fixed and variable payout, you may choose:

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• From your existing Variable Investment Options (payments will vary); with a

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Fixed payout (payment is fixed and guaranteed).

**Partial Annuitization/No Commutations** 

A Participant may choose to annuitize a portion of the Account Value. This will, in essence, divide the Account Value into two parts. The current non-annuitized amount would continue as before, and the Participant can continue to take withdrawals on this part of the Account. The annuitized amount will be effectively moved to a new Payout Payment account, which will not allow any additional withdrawals. Thus, the death benefit in such a situation would be reduced to the value of the amount remaining in the account minus the amount applied to Payout Payments. Depending on the payout option selected, there may also be a death benefit from the annuitized portion of the account, such as a payout for a guaranteed period. Full or partial commutations by the Participant are not permitted.

**Payout Date** 

The payout date is the date elected by you on which the annuity Payout Payments will start. The date elected must be the first of any month. A request to start payments must be received in the Annuity Service Center on a form or through other media approved by USL. This request must be received by USL by at least the fifteenth (15th) day of the month prior to the month you wish your annuity payments to start. Your account will be valued ten days prior to the beginning of the month in which the Payout Payments will start.

The following additional rules also apply when determining the payout date:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The earliest payout date for a nonqualified Contract is established by to the terms of the contract, and generally can by any time from age 50 to age 85, and may not be later than age 85 without USL's consent.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The earliest payout date for all other qualified Contracts is generally subject to the terms of the employer-sponsored plan (including 403(b) plans and programs) under which the Contract is issued and the federal tax rules governing such Contracts and plans.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Distributions from qualified Contracts issued under employer-sponsored retirement plans generally are not permitted until after you stop working for the employer sponsoring the plan, unless you have experienced a qualifying financial hardship (or in the case of a 457(b) plan, an unforeseeable emergency) or unless you have become disabled.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• In certain cases, and frequently in the case of your voluntary deferrals to a 403(b) or a 401(k) plan, you may begin taking distributions when you attain age

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59½ even if you are still working for the employer sponsoring the plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Except in the case of nonqualified Contracts, distributions generally must begin no later than April 1 following the calendar year you reach age 72 or the calendar year in which you retire, if later.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• All Contracts require distributions to commence within a prescribed period after the death of the Contract Owner/Participant, subject to the specific rules which apply to the type of plan or arrangement under which the contract is issued.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Contract may also impose minimum amounts for annuity payments, either on an annual or on a more frequent periodic basis.

**Payout Options** 

You may specify the manner in which your Payout Payments are made. If you do not select a payout option, annuity payments will be made of the basis of Life with a 10-year period certain, commencing on the Annuity Date. You may select one of the following options:

1. ***Life Only*** — payments are made only to you during your lifetime. Under this option there is no provision for a death benefit for the Beneficiary. For example, it would be possible under this option for the Annuitant to receive only one Payout Payment if the Annuitant died prior to the date of the second payment, or two if the Annuitant died before the third payment.

2. ***Life with Guaranteed Period*** — payments are made to you during your lifetime, but if you die before the guaranteed period has expired, your Beneficiary can receive payments for the rest of your guaranteed period or take a lump-sum distribution.

3. ***Life with Cash or Unit Refund*** — payments are made to you during your lifetime. These payments are based upon your life expectancy and will continue for as long as you live. If you do not outlive the life expectancy calculated for you, upon your death, your Beneficiary may receive an additional payment. The additional payment under a fixed annuity, if any, is equal to the fixed annuity value of the Contract Owner's Account at the time it was valued for the payout date, less the Payout Payments. The additional payment under a variable annuity, if any, is equal to the variable annuity value of the Contract Owner's Account as of the date we receive Proof of Death, less the Payout Payments.

4. ***Joint and Survivor Life*** — payments are made to you during the joint lifetime of you and a second person. Upon the death of one, payments continue during the lifetime of the survivor. This option is designed primarily for couples who require maximum possible variable payouts during

their joint lives and are not concerned with providing for beneficiaries at the death of the last survivor. For example, it would be possible under this option for the joint Annuitants to receive only one payment if both Annuitants died prior to the date of the second payment, or for the joint Annuitants to receive only one payment and the surviving Annuitant to receive only one payment if one Annuitant died prior to the date of the second payment and the surviving Annuitant dies prior to the date of the third payment. For example, if the Annuitant dies before receiving a Payout Payment the first Payout Payment will be made to the second designated person. If both the Annuitant and the second designated person die before the first Payout Payment is made, no Payout Payments will be made.

5. ***Payment for a Designated Period*** — payments are made to you for a select number of years between five and 30. Upon your death, payments will continue to your Beneficiary until the designated period is completed.

**Payout Information** 

**Once your Payout Payments have begun, the option you have chosen may not be stopped or changed**. Any one of the Variable Investment Options may result in your receiving unequal payments during the Payout Period. If payments begin before age 59½, you may suffer unfavorable tax consequences, in the form of a penalty tax, if you do not meet an exception under federal tax law. See the "*Taxes*" section of this prospectus.

Under certain retirement plans, federal pension law may require that payments be made under the joint and survivor life payout option. Additionally, certain retirement plans, such as 457 plans, may only permit a 5-year payout period for Payout Payments.

Most Payout Payments are made monthly. The first Payout Payment must total at least $25, and the annual payment must be at least $100. If the amount of a payment is less than $25, we reserve the right to reduce the frequency of payments so that each payment is at least $25, subject to any limitations under the Contract or plan.

**Impact of Advisory Program Fees on Payout Payments** 

If you are participating in the Advisory Program and your Investment Adviser's fee is deducted from your Contract, the deduction of the Advisory Program Fee will reduce the annuitization benefit. This deduction will be the dollar amount assessed for the Advisory Program Fee and is based on a percentage of the Contract value managed by the Advisory Program. The examples below assess the impact of the deduction of Advisory Program Fees on the Contract's value upon annuitization, assuming an initial $100 deposit.

1. If, at the payout date, the Contract value has increased to $120 and you have had $1 deducted for the Advisory

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Program Fee, the Contract value is reduced to $119. Your Payout Payments will be based on a Contract value of $119.

2. If, at the payout date, the Contract value has decreased to

$90 and you have had $1 deducted for the Advisory Program Fee, the Contract value is reduced to $89. Your Payout Payments will be based on a Contract value of $89.

**Benefits Available Under the Contract**

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**The following tables summarize information about the benefits available under the Contract.** 

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| | | | | |
|:---|:---|:---|:---|:---|
| **Benefits** | **Benefits** | **Benefits** | **Benefits** | **Benefits** |
| **Name of Benefit** | **Purpose** | &nbsp;&nbsp; **Is Benefit Standard** <br> **or Optional**<br>| **Maximum Fee** | **Brief Description of Restrictions / Limitations** |
| Standard Death <br> Benefit<br>| &nbsp;&nbsp; Provides a death <br> benefit based on <br> the greater of <br> Account Value or <br> net Purchase <br> Payments<br>| Standard | No Charge | &nbsp;&nbsp; •Payable only during the Purchase Period<br> •Payable if death occurs at any age<br> •Withdrawals, including withdrawals to pay <br> your advisory fees, may significantly <br> reduce the benefit<br> •If you have elected to enroll in the <br> Advisory Program, the Advisory Program <br> Fees may reduce the death benefit.<br>|
| Systematic <br> Withdrawals<br>| &nbsp;&nbsp; Allows you to <br> automatically <br> receive <br> withdrawals on a <br> regular basis <br> during the <br> Purchase Period<br>| Optional | No Charge | &nbsp;&nbsp; •Withdrawals may be subject to surrender <br> charges<br> •No more than one systematic withdrawal <br> election may be in effect at any time<br> •We reserve the right to discontinue any or <br> all systematic withdrawals or to change <br> the terms at any time<br>|
| No Charge <br> Systematic <br> Withdrawals<br>| &nbsp;&nbsp; Allows you to <br> automatically <br> receive <br> withdrawals on a <br> regular basis <br> during the <br> Purchase Period <br> without surrender <br> charges<br>| Optional | No Charge | &nbsp;&nbsp; •Withdrawals must be made to you over a <br> period of not less than five years, and the <br> annual amount withdrawn may not exceed <br> 20% of Account Value at time of election<br> •May not change election once withdrawals <br> begin<br> •No more than one systematic withdrawal <br> election may be in effect at any time<br> •We reserve the right to discontinue any or <br> all systematic withdrawals or to change <br> the terms at any time<br>|
| Loans | &nbsp;&nbsp; Provides tax-free <br> access to amounts <br> invested in Fixed <br> Account Options<br>| Optional | &nbsp;&nbsp; $75 application <br> fee (per loan, <br> where permitted <br> by state law<sup>1</sup>)<br> Maximum net <br> interest rate 6%<br>| &nbsp;&nbsp; •Available only during the Purchase Period<br> •May not be taken against amounts <br> invested in Variable Investment Options<br> •Interest will accrue on outstanding loan <br> amounts<br> •Minimum loan amount is $1,000 <br>|

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| | | | | |
|:---|:---|:---|:---|:---|
| **Benefits** | **Benefits** | **Benefits** | **Benefits** | **Benefits** |
| **Name of Benefit** | **Purpose** | &nbsp;&nbsp; **Is Benefit Standard** <br> **or Optional**<br>| **Maximum Fee** | **Brief Description of Restrictions / Limitations** |
| Advisory Program | &nbsp;&nbsp; The investment <br> advice service <br> provided by your <br> Investment <br> Adviser<br>| Optional | Not applicable | &nbsp;&nbsp; •A separate investment advisory fee and <br> agreement is required<br> •May not be available under your <br> employer's retirement plan or in <br> connection with your Contract<br> •If you pay any investment adviser fee from <br> the Contract, any deduction may reduce <br> the death benefit and other annuity <br> benefits, and may be subject to surrender <br> charges, federal and state income taxes <br> and a 10% federal penalty tax.<br> •We do not honor investment adviser <br> transfer requests in connection with <br> Advisory Programs that are offered <br> through third-party, unaffiliated <br> Investment Advisers.<br> •You are encouraged to discuss the <br> Advisory Program with your financial <br> professional and the impact that Advisory <br> Program Fees may have on your Contract <br> Value before electing to enroll in the <br> Advisory Program.<br>|

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<sup>1</sup> For more information about where applicable loan fees are permitted, please see "*Appendix B – State Contract Variability*" below.

**Advisory Program**

The Contract may be used where you have engaged the Investment Adviser to provide advice regarding the periodic allocation of investments within the Contract. As long as you are enrolled in an Advisory Program, your Investment Adviser will provide you with investment advice and will be responsible for providing transfer and reallocation instructions to USL. You may terminate an Advisory Program at any time. If you terminate the Advisory Program, your Contract will remain in force.

Your Investment Adviser is not acting on USL's behalf but rather is acting on your behalf. USL is not responsible for any investment advice that is provided to you by your Investment Adviser. USL does not offer advice about how to allocate your Account Value. USL is not responsible for any recommendations that your Investment Adviser makes, any investment models or asset allocation programs they choose to follow, or any specific transfers that are made on your behalf.

*We do not honor transfer instructions in connection with any other advisory programs that are offered through third-party, non-affiliated Investment Advisers.*

*Advisory Agreement and Fees* 

**When you enroll in the Advisory Program, you will enter into an investment advisory agreement (the "Advisory Agreement") with the Investment Adviser. USL is not a party to the Advisory Agreement.** 

**Your Investment Adviser may direct USL to withdraw a specified amount from your Account Value for the payment of advisory fees under the Advisory Program (the "Advisory Program Fee") pursuant to authorizations that you have provided to your Investment Adviser.** If you are enrolled in the Advisory Program, your Advisory Agreement will be with our affiliate, VFA, and USL will be provided with a copy of the Advisory Agreement in which you authorize USL to deduct the Advisory Program Fee from your Account Value. The Advisory Program Fee charged by your Investment Adviser is in addition to any fees and expenses charged under your Contract. The Advisory Program Fee will be calculated by applying the applicable fee schedule to the Account Value at each calendar quarter end and will be deducted from your Account Value within fifteen (15) days after the end of such calendar quarter. The Advisory Program Fee will be based on the value of assets in the account eligible to be managed in the Advisory Program. If you enrolled in the Advisory Program during the calendar quarter, you pay a fee only for those days in which you were

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enrolled in the Advisory Program. If, prior to a calendar quarter-end, the Advisory Program is terminated, the entire Account Value is transferred out of your account, or your plan sponsor terminates the Advisory Program, we will not deduct an Advisory Program Fee for that quarter.

Partial withdrawals, including those taken to pay the Advisory Program Fee, can reduce certain benefits guaranteed under the Contract, including Contract death benefits and other annuity benefits. This reduction of these guaranteed benefits resulting from the withdrawal for payment of the Advisory Program Fees will be the dollar amount of the fee assessed by your investment adviser, and, as described above, is based on a percentage of the Account Value managed by the Advisory Program. For a more detailed explanation about how the assessment of the Advisory Program Fees can affect the benefits under this Contract, please see **Impact of Advisory Program Fees** in the *"Description of Insurance Company, Registered Separate Account, and Investment Options"* and *"Annuity Period"* sections. Partial withdrawals from a non-qualified Contract are treated as a taxable distribution. However, fees taken from a non-qualified individual contract used to pay the Advisory Program Fee for the Advisory Programs offered through VFA are not considered distributions or withdrawals from the account for tax purposes and therefore are not treated as a taxable distribution. If you are under age 59 <sup>1</sup>/2, withdrawals may be subject to an additional 10% tax. You should consult with your tax advisor for any advice regarding protentional tax consequences relating to the payment of the Advisory Program Fee from your Contract.

*Reallocations & Transfer Instructions* 

While the Advisory Program is in place, you are prohibited from making transfers among Investment Options in the Contract. During such period, transfer instructions may only be provided by the Investment Adviser. If you terminate the Advisory Program, you may make transfers among the Investment Options subject to the transfer restrictions in the section noted in the "*General Description of the Contract*" section of this prospectus.

Unless you direct us otherwise, your Investment Adviser will forward instructions regarding the allocation of your Account Value, and will request financial transactions involving investment options. **If your Investment Adviser has this authority, we deem that all such transactions that are directed by your Investment Adviser with respect to your Contract have been authorized by you.** You will receive a confirmation of any financial transactions involving the purchase or sale of Purchase Units. You must contact us immediately by calling 1-800-448-2542 to request a termination form if and when you want to revoke such authority. We will not be responsible for acting on instructions from your Investment Adviser until we receive notification of the revocation of such person's authority. We may also suspend, cancel, or limit the Investment Adviser's

authorization at any time. In addition, we may restrict the Investment Options available for transfers or allocation of Purchase Payments including closing one or more of the Fixed Account Options to deposits or transfers, and to transfers among the Investment Options, where advanced written notice is provided. We will notify you and your Investment Adviser if we implement any such restrictions or prohibitions.

Transfers and reallocations made by your Investment Adviser are subject to the restrictions on transfers between Investment Options that are discussed in the "*General Description of the Contract*" section of this prospectus.

*Termination of the Advisory Program* 

You may terminate the Advisory Program at any time. However, the terms and conditions of how to terminate the Advisory Program will be set forth in your Advisory Agreement. Please consult with your Investment Adviser if you have questions about terminating the Advisory Program. We may continue to rely on instructions from your Investment Adviser until we receive notice of termination of the Advisory Agreement. If you terminate the Advisory Program, your Contract will remain in force.

In order for you to transfer Account Value among Investment Options, you must first terminate the Advisory Program.

**Death Benefits**

The Contracts will pay death benefits during either the Purchase Period or the Payout Period.

*The Process* 

USL requires that complete and acceptable documentation and paperwork be received from the Beneficiary in order to begin the death benefit payment process. First, Proof of Death is required. Proof of Death is defined as a certified copy of the death certificate, a certified copy of a decree of a court of competent jurisdiction as to death or a written statement by an attending physician. Additionally, the Beneficiary must include an election specifying the distribution method and any other form required by USL or a regulator to process the claim. The account will not be valued, and payments will not be made until all paperwork is in good order and in a form acceptable to USL. Your Beneficiary may contact us at 1-800-448-2542 with any questions about required documentation and paperwork. Death benefits are paid only once per Contract.

If your Account Value is reduced to zero, you may no longer make subsequent Purchase Payments or transfers, and no death benefit will be payable. Please see *Impact of the Deduction of Advisory Program Fees on Death Benefit* below regarding impacts to your death benefit due to the deduction of Advisory Program Fees.

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*Beneficiary Information* 

The Beneficiary may receive death benefits:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• In a lump sum;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• In the form of an annuity under any of the Payout Options;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• In partial payments over the Beneficiary's life expectancy (where permitted); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• In a manner mutually agreeable between the Beneficiary and USL that is in accordance with applicable laws and regulations.

Payment of any death benefits must be within the time limits set by federal tax law, if any. In the case of an IRA, a spousal Beneficiary may continue the Contract or may roll the funds over to an IRA. If the Beneficiary elects a life annuity for a designated or fixed period, the guarantee period cannot exceed the Beneficiary's life expectancy. After choosing a payment option, a Beneficiary may exercise many of the investment options and other rights that the Participant or Contract Owner had under the Contract.

*Special Information for Nonqualified Contracts* 

It is possible that the Contract Owner and the Annuitant under a nonqualified Contract may not be the same person. If this is the case, and the Contract Owner dies, there will be no death benefit payable since the death benefit is only due in the event of the Annuitant's death. However, the Contract will be assigned to the contingent owner, if any, or to the Contract Owner's estate. Such transfers may be considered a taxable event by the IRS. In general, payments received by your Beneficiaries after your death are taxed in the same manner as if you had received the payments.

*During the Purchase Period* 

If death occurs during the Purchase Period, the Beneficiary will receive the standard death benefit which guarantees the return of Purchase Payments less any prior withdrawals.

As indicated above, a Contract Owner may elect to annuitize only a certain portion and leave the remaining value in the account. The death benefit in such situations would include the value of the amount remaining in the account minus the amount applied to Payout Payments. Depending on the payout option selected, there may also be a death benefit from the annuitized portion of the account.

*Standard Death Benefit* 

The standard death benefit will be the greater of:

Your Account Value on the date all paperwork is in good order and in a form acceptable to USL

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| |
|:---|
| **or** |
| 100% of Purchase Payments (to Variable Investment <br> Options and/or Fixed Account Options)<br>|
| **(minus)** |
| Amount of all Prior Withdrawals, Charges and any <br> portion of Account Value applied under a Payout Option<br>|

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*Adjusted Purchase Payment Amount* 

If the total amount of any death benefit payable from the Variable Investment Options and Fixed Account Options under the Contract exceeds the Account Value as of the date all paperwork is in good order and in a form acceptable to USL, then the total death benefit paid may be adjusted to limit the death benefit due to withdrawals. An Adjusted Purchase Payment Amount will be calculated on the date all paperwork is complete and in a form acceptable to USL, determined as follows:

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| | |
|:---|:---|
| A. | 100% of Purchase Payments |
| – | **(minus)** |
| B. | Gross Withdrawals (see below) and any portion of <br> Account Value applied under a Payout Option<br>|

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Each "Gross Withdrawal" is calculated by multiplying the Adjusted Purchase Payment Amount by a fraction. The numerator of the fraction is the amount of the withdrawal plus any associated fees and charges. The denominator of the fraction is the Account Value immediately prior to the withdrawal. Thus, each Gross Withdrawal will proportionately reduce the Adjusted Purchase Payment Amount.

The Contract death benefit and the Adjusted Purchase Payment Amount are compared. The lesser amount is then compared to the Account Value, and the beneficiary will receive the greater of those two amounts.

*During the Payout Period* 

If the Annuitant dies during the Payout Period, the Beneficiary may receive a death benefit depending on the payout option selected. The amount of death benefit will also depend on the payout option that you selected. The payout options available are described in the "*Annuity Period*" section of this prospectus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If the life only option or joint and survivor life option was chosen, there will be no death benefit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If the life with guaranteed period option, life with cash or unit refund option or payment for a designated period option was chosen, and the entire amount guaranteed has not been paid, the Beneficiary may choose one of the following within 60 days after death benefits are payable:

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Receive the present value of any remaining payments in a lump sum; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Receive the remaining payments under the same terms of the guaranteed period option chosen by the deceased Annuitant; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Receive the present value of any remaining payments applied under the payment for a designated period option for a period equal to or shorter than the period remaining. Spousal Beneficiaries may be entitled to more favorable treatment under the Contract and/or under federal tax law, including additional permitted delays before beginning distributions, as well as being able to continue the Contract as their own and not as a beneficiary account.

*Impact of the Deduction of Advisory Program Fees on Death Benefit* 

If you are participating in the Advisory Program and your Investment Adviser's fee is deducted from your Contract, the deduction of the Advisory Program Fee may reduce the death

benefit. This deduction will be the dollar amount assessed for the Advisory Program Fee and is based on a percentage of the Contract value managed by the Advisory Program. The examples below assess the impact of the Advisory Program Fee on the Contract's death benefit assuming an initial $100 deposit and no additional payments and no withdrawals.

1. If, at the end of the year, the Contract value increases to $120 and you pay a $1 Advisory Program Fee, the Contract value is reduced to $119. If you die, your Contract's death benefit is $119.

2. If, at the end of the year, the Contract value decreases to $90 and you pay a $1 Advisory Program Fee, the Contract value is reduced to $89. However, the Advisory Program Fee will not reduce the death benefit which will be at least $100 (your premium payment) (or higher if you are younger than 70 at your death) due to the Death Benefit Contract guarantee.

**Purchases and Contract Value** 

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The Purchase Period begins when your first Purchase Payment is made and continues until you begin your Payout Period. This period may also be called the accumulation period, as you save for retirement. Changes in the value of each Fixed Account Option and Variable Investment Option are reflected in your overall Account Value. Thus, your investment choices and their performance will affect the total Account Value that will be available for the Payout Period. The amount, number, and frequency of your Purchase Payments may be determined by the retirement plan for which your Contract was purchased, if applicable. The Purchase Period will end upon death, upon surrender, or when you complete the process to begin the Payout Period.

**Account Establishment** 

You may establish an account through an investment professional. Initial Purchase Payments must be received by USL either with, or after, a completed application. If part of an employer-sponsored retirement plan, your employer is responsible for remitting Purchase Payments to us. The employer is responsible for furnishing instructions to us (a premium flow report) as to the amount being applied to your account (see below). Purchase Payments can also be made by you for certain nonqualified Contracts.

The maximum single payment that may be applied to any account without prior Company approval is $1,000,000.

Minimum initial and subsequent Purchase Payments are as follows:

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| | | |
|:---|:---|:---|
| **Contract Type** | **Initial**<br> **Payment**<br>| **Subsequent**<br> **Payment**<br>|
| Periodic Payment | &nbsp;&nbsp; $30 | &nbsp;&nbsp; $30 |
| Single Payment | &nbsp;&nbsp; $1000 | &nbsp;&nbsp; N/A |

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Periodic Payment minimums apply to each Periodic Payment made. The Single Payment minimum applies to each of your accounts.

When an initial Purchase Payment is accompanied by an application, we will promptly:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Accept the application and establish your account within 2 Business Days. We will also apply your Purchase Payment by crediting the amount, effective the date we accept your application, to the Variable Investment Options or Fixed Account Options selected; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Request additional information to correct or complete the application. In the case of an individual variable annuity Contract, we will return the Purchase Payments within 5 Business Days if the requested information is not provided, unless you otherwise so specify. Once you provide us with the requested information, we will establish your account and apply your Purchase Payment, effective the date we accept your application,

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by crediting the amount to the Fixed Account Option or Variable Investment Options selected; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Reject the application and return the Purchase Payment.

If we receive Purchase Payments from your employer before we receive your completed application or enrollment form, we will not be able to establish a permanent account for you. If this occurs, we will take one of the following actions:

*Return Purchase Payments*. If we do not have your name, address or Social Security Number ("SSN"), we will return the Purchase Payment to your employer unless this information is immediately provided to us; or

*Employer-Directed Account*. At the direction of your employer, provided on a form acceptable to USL and accompanied by certain necessary information (such as name, address, and SSN), we may establish an account for you. In that case we will deposit your Purchase Payment in an "Employer-Directed" account invested in a Money Market Division, or other Investment Options chosen by your employer, and provide a Contract or certificate. If you would like an investment professional to assist you in allocating these amounts, you will first need to provide certain personal and financial information that may be required by the investment professional in order to provide such assistance; or

*Starter Account*. If we have your name, address and SSN, but we do not have an agreement with your employer for employer-directed accounts, we will deposit your Purchase Payment in a "starter" account invested in the Money Market Division option available for your plan or other Investment Options chosen by your employer. We will send you a follow-up letter requesting the information necessary to complete the application, including your allocation instructions. If we do not receive the necessary information within 105 days, we may return the Purchase Payment to your employer or convert the account to an "unsolicited" account which would be subject to many of the same restrictions as a starter account. You may not transfer these amounts until USL has received a completed application or enrollment form.

If mandated under applicable law, we may be required to reject a Purchase Payment. We may also be required to block a Contract Owner's account and thereby refuse to pay any request for transfers, withdrawals, surrenders, loans or death benefits, until instructions are received from the appropriate regulatory authority.

**When Your Account Will Be Credited** 

Purchase Payments may be made by your employer for your account, if applicable or depending on your retirement plan, or by you for certain nonqualified Contracts . It is the employer's or the individual's responsibility to ensure that the Purchase Payment can be promptly posted to the appropriate account(s).

A Purchase Payment must be "in good order" before it can be posted to your account. "*In good order*" means fully and accurately completed form(s) and/or instructions, including necessary documentation and that all required information and/or documentation applicable to any given transaction has been received by us and, where applicable, that the funds (check, wire, or ACH) clearly identify the individual SSN to which they are to be applied. To ensure efficient posting for Employer-Directed accounts, Purchase Payment information must include complete instructions, including the group name and number, each employee's name and SSN, contribution amounts (balanced to the penny for the total purchase) and the source of the funds (for example, employee voluntary, employer mandatory, employer match, transfer, rollover or a contribution for a particular tax year). Purchase Payments for individual accounts must include the name, SSN, and the source of the funds (for example, transfer, rollover, or a contribution for a particular tax year).

If a subsequent Purchase Payment is in good order as described and is received by our bank by Market Close, the appropriate account(s) will be credited the Business Day of receipt. Purchase Payments in good order received after Market Close will be credited on the next Business Day. See **Account Establishment** above for information about initial Purchase Payments.

Note that if the Purchase Payment is not in good order, the employer or individual will be notified promptly. No amounts will be posted to any accounts until all issues with the Purchase Payment have been resolved. If a Purchase Payment is not received in good order, the purchase amounts will be posted effective the Business Day all required information is received.

We will allocate Purchase Payments (less any charges) to the Variable Investment Options and Fixed Account Options selected by you. Each selection must be a whole percentage of Purchase Payments.

Throughout the duration of the Contract, USL may close one or more of the Fixed Account Options to deposits or transfers, and to transfers among the Investment Options, with advance written notice. USL may make the Fixed Account Options available or close the Fixed Account Options as frequently as it determines at any point in time while the Contract is in force, provided USL gives advance written notice in each case.

**Purchase Units** 

A Purchase Unit is a unit of interest owned by you in your Variable Investment Option. Purchase Unit values are calculated each Business Day following Market Close. Purchase Units may be shown as "Number of Shares" and the Purchase Unit values may be shown as "Share Price" on some account statements.

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**Calculation of Value for Fixed Account Options** 

The Fixed Account Plus and Short-Term Fixed Accounts are part of the Company's General Account. You may allocate all or a portion of your Purchase Payment to the Fixed Account Options listed in **Fixed Account Options** in the "*Description of Insurance Company, Registered Separate Account, and Investment Options*" section in this prospectus. Purchase Payments you allocate to these Fixed Account Options are guaranteed to earn at least a minimum rate of interest. Interest is paid on each of the Fixed Account Options at declared rates, which may be different for each option. We bear the entire investment risk for the Fixed Account Options. All Purchase Payments and interest earned on such amounts in your Fixed Account Option will be paid regardless of the investment results experienced by the Company's general assets.

The value of your Fixed Account Options is calculated on a given Business Day as shown below:

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| | |
|:---|:---|
|  | Value of Your Fixed Account Options |
| **=** | **(equals)** |
|  | &nbsp;&nbsp; All Purchase Payments made to the Fixed Account <br> Options<br>|
| **+** | **(plus)** |
|  | &nbsp;&nbsp; Amounts transferred from Variable Investment <br> Options to the Fixed Account Options<br>|
| + | **(plus)** |
|  | All interest earned |
| – | **(minus)** |
|  | &nbsp;&nbsp; Amounts transferred or withdrawn from Fixed Account <br> Options (including applicable fees and charges)<br>|
| – | **(minus)** |
|  | &nbsp;&nbsp; Amount deducted for payment of Advisory Program <br> Fees (if applicable)<br>|

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**Calculation of Value for Variable Investment Options** 

You may allocate all or a portion of your Purchase Payments to the Variable Investment Options listed in this prospectus as permitted by your retirement program, if applicable. An overview of each of the Variable Investment Options may be found in "*Appendix A – Investment Options Available Under the Contract*" and **Variable Investment Options** in the "*Description of the Insurance Company, Separate Account, and Investment Options*" section in this prospectus and in each Portfolio Company's prospectus. The Purchase Unit value of each Variable Investment Option will change daily depending upon the investment performance of the underlying Portfolio Company (which may be positive or negative) and the deduction of the Separate Account Charges. See "*Charges and Adjustments*." Your account will be credited with the applicable number of Purchase Units, including any dividend or capital gains per share declared on behalf of the underlying Portfolio Company as of

that day. The number of Purchase Units you are credited is calculated the day we process your Purchase Payment. Please see **When Your Account Will Be Credited** above.

The Purchase Unit value is determined by multiplying the Purchase Unit value for the preceding Business Day by a factor for the current Business Day. The factor is determined by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. dividing the net asset value per share of the underlying Portfolio Company at the end of the current Business Day, plus any dividend or capital gains per share declared on behalf of the underlying Portfolio Company as of that day, by the net asset value per share of the Underlying Portfolio Company for the previous Business Day; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. multiplying it by one minus all applicable daily fees and charges.

We determine the number of Purchase Units credited to your Contract by dividing the Purchase Payment by the Purchase Unit value for the specific Variable Investment Option.

If the Purchase Payment is in good order as described and is received by us by Market Close, the appropriate account(s) will be credited the Business Day of receipt and will receive that Business Day's Purchase Unit value. Purchase Payments in good order received by us after Market Close will be credited the next Business Day and will receive the next Business Day's Purchase Unit value. Because Purchase Unit values for each Variable Investment Option change each Business Day, the number of Purchase Units your account will be credited with for subsequent Purchase Payments will vary. **Each Variable Investment Option has its own investment risk. Therefore, the value of your account will fluctuate every Business Day and may be worth more or less at retirement or withdrawal and the entire loss of principal is possible.** 

During periods of low short-term interest rates, and in part due to Contract fees and expenses, the yield of the Goldman Sachs VIT Government Money Market Fund may become extremely low and possibly negative. If the daily dividends paid by the underlying Portfolio Company are less than the daily portion of the Separate Account Charges, the Purchase Unit value will decrease. In the case of negative yields, your investment in the Variable Investment Option, which invests in the Goldman Sachs VIT Government Money Market Fund, will lose value.

**Stopping Purchase Payments** 

You may stop Purchase Payments at any time. You may resume Purchase Payments thereafter during the Purchase Period. The value of the Purchase Units will continue to vary, and your Account Value will continue to be subject to applicable fees and charges. The Account Value will be considered surrendered when you begin the Payout Period. You may not make Purchase Payments during the Payout Period.

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If both your Account Value and Purchase Payments (less any withdrawals) fall below $300, and you do not make any Purchase Payments for at least a two-year period, we may close the account and pay the Account Value to the Participant. We will not assess a surrender charge in this instance. Any such account closure will be subject to applicable distribution restrictions under the Contract and/or under your employer's plan.

**Principal Underwriter** 

The principal underwriter of the Contracts is Corebridge Capital Services, Inc. ("CCS" or "Distributor"). CCS, an affiliate of the

Company due to common ownership, is located at 30 Hudson Street, 16<sup>th</sup> Floor, Jersey City, NJ 07302

**Impact of Deduction of Advisory Program Fee on Purchase Payments** 

If you are enrolled in an Advisory Program, payment of your advisory fees will result in a deduction of your Contract value by the dollar amount assessed by your investment adviser for the Advisory Program Fee and will result in a reduction of Purchase Units by that amount.

**Surrenders and Withdrawals**

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**When Surrenders Are Allowed** 

You may withdraw all or part of your Account Value at any time before the Payout Period begins if:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• allowed under federal and state law; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• allowed under your employer's plan.

For Purchase Payments that are contributions made under your employer's plan, such as a 401(a) or 401(k) qualified cash or deferred arrangement or a 403(b) plan, surrenders are subject to the terms of the plan, in accordance with the Code. Qualified plans often require certain conditions to be met before a distribution or withdrawal may take place. See **Surrender Restrictions** below*.* 

For an explanation of charges that may apply if you surrender your Account Value, see the *"Charges and Adjustments"* section in this prospectus. Additionally, you may incur a 10% federal tax penalty for partial or total surrenders made before age 59½.

*Delay of payment.* We may be required under applicable law to block a request for a surrender until we receive instructions from the appropriate regulator, due to the USA PATRIOT Act. In addition, we may defer making payments from the Fixed Account Options for up to six months, or less, if required by law. If payment is deferred, interest will accrue until the payment is made.

USL may be required to suspend or postpone the payment of a withdrawal for more than 7 days when: (1) the NYSE is closed (other than a customary weekend and holiday closings); (2) trading with the NYSE is restricted; (3) an emergency exists such that disposal of or determination of the value of shares of the Variable Investment Options is not reasonably practicable; or (4) the SEC, by order, so permits for the protection of Contract Owners.

**Surrender Process** 

If you are allowed to surrender all or a portion of your Account Value during the Purchase Period as noted above, then you must

complete a surrender request form or information required in other approved media and submit it to the Annuity Service Center. We will mail the surrender value to you within seven calendar days after we receive your request if it is in good order.

We may be required to suspend or postpone payments if redemption of an underlying Portfolio Company's shares have been suspended or postponed. See the applicable Portfolio Company prospectus for a discussion of the reasons why the redemption of shares may be suspended or postponed*.* 

We may receive a surrender for a Purchase Payment that has not cleared the banking system. We may delay payment of that portion of your surrender value until the check or electronic funds transfer clears.

**Amount That May Be Surrendered** 

The amount that may be surrendered during the Purchase Period can be determined as follows:

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| | | |
|:---|:---|:---|
| Allowed<br> Surrender<br> Value<br>| **= (equals)** | &nbsp;&nbsp; Your Account Value<sup>(1)</sup> <br>- **(minus)**<br> Any applicable<br> surrender charge<br>|

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<sup>(1)</sup>

Equals the Account Value next computed after your properly completed request for surrender is received in the Annuity Service Center.

There is no guarantee that the surrender value in a Variable Investment Option will ever equal or exceed the total amount of your Purchase Payments received by us. The surrender value in a Fixed Account Option will never be less than the Purchase Payments allocated to the Fixed Account Option (less amounts transferred to a Variable Investment Option or withdrawn from the Fixed Account Option).

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**Surrender Restrictions** 

Generally, Code section 403(b)(11) permits total or partial distributions from your voluntary contributions to a 403(b) contract only on account of hardship (employee contributions only without accrued interest), attainment of age 59½, separation from service, death or disability. Similar restrictions apply to any amount transferred to a 403(b) contract from a 403(b)(7) custodial account. In addition, beginning for contracts issued on or after January 1, 2009, employer contributions and non-elective contributions to a 403(b) annuity contract are subject to restrictions specified in Treasury regulations as specifically imposed under the employer's plan.

Single sum surrenders and partial surrenders out of the plan are not permitted, unless they are rollovers to another qualified plan or IRA, except for death benefits.

Employer-sponsored plans may also impose restrictions on the timing and form of surrenders from the Contract.

**Partial Surrenders** 

You may request a partial surrender of your Account Value at any time during the Purchase Period, subject to any applicable surrender restrictions. A partial surrender plus any surrender charge will reduce your Account Value. You may specify an amount to be taken from each Portfolio Company or the amount will be distributed pro-rata against all Portfolio Companies. If you do not specify, the distribution will be taken pro-rata against the Variable Investment Options and Fixed Account Options.

The reduction in the number of Purchase Units credited to your Variable Investment Option Account Value will equal:

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| | | |
|:---|:---|:---|
| The amount<br> surrendered from the<br> Variable Investment Option<br> + **(plus)**<br> Any surrender charge<br>| &nbsp;&nbsp; ÷<br> **(divided**<br> **by)**<br>| &nbsp;&nbsp; Your Purchase Units<br> next computed after the<br> written request for<br> surrender is received at<br> the Annuity Service Center<br>|

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The surrender value will be reduced by the full quarterly account maintenance charge in the case of a full surrender during a quarter. If your Account Value falls below a certain dollar amount and you do not make a Purchase Payment over a certain period of time, as specified in your Contract, we may close your account and pay the Account Value to you.

**Systematic Withdrawals** 

You may elect to withdraw all or part of your Account Value under a systematic withdrawal method as described in your Contract ("No Charge" systematic withdrawals). There will be no surrender charge for withdrawals using this method, which provides for:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Payments to be made to you; and

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Payment over a stated period of time, but not less than five years; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Payment of a stated yearly dollar amount or percentage (the amount or percentage may not exceed 20% of your Account Value at the time election is made).

We may require a minimum withdrawal amount under this method. The portion of your account that has not been withdrawn will continue to receive the investment return of the Variable Investment Options that you selected. You may select the specific Investment Options from which to take distributions for most payment options, or you may elect to have your payment distributed proportionally across all the funds in which you are invested. Once begun, a "No Charge" systematic withdrawal election may not be changed, but can be revoked at no charge. If revoked, a "No Charge" systematic withdrawal may not be elected again. Systematic withdrawals that are not "No Charge" systematic withdrawals can be changed, revoked, and/or reinstated. No more than one systematic withdrawal election may be in effect at any one time. We reserve the right to discontinue any or all systematic withdrawals or to change the terms, at any time.

**Distributions Required by Federal Tax Law** 

There will be no surrender charge on RMD's if the withdrawal:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Is made payable to you; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Does not exceed the amount required under federal tax law as determined by the values in your Portfolio Director Contract and USL.

You may select the specific Investment Options from which to take distributions for most payment options, or you may elect to have your payment distributed proportionally across all the Investment Options in which you are invested. This Contract feature will not be available in any year that an amount has been withdrawn under the "No Charge" systematic withdrawal method.

**Cancellation — The "Free Look" Period** 

The Contract Owner of a group Contract (employer) or individual Contract Owner may cancel a Contract by returning it to the Company within 20 days after it is received. (A longer period will be allowed if required under state law.) *See "Appendix B — State Contract Variability."* The "free look" does not apply to Participant certificates except in a limited number of states. We will allocate Purchase Payments as instructed during the "free look" period. To cancel the Contract, the Contract Owner must send a written request, in good order, for cancellation and return the Contract to us at the Annuity Service Center before the end of the "Free Look" period. A refund will be made to the Contract Owner within seven days after receipt of the Contract within the required period. Generally, the amount of the refund will be equal to all Purchase Payments received or, if more, the amount

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required under state law. If your Contract was issued in a state requiring return of Purchase Payments, and you cancel your Contract during the "free look" period, we return the greater of

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) your Purchase Payments; or (2) the Account Value on the day we receive your request in good order at the Annuity Service Center. The Contract will be void once we issue a refund.

**Loans**

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The Contract offers a tax-free loan provision for tax-qualified contracts, other than IRAs, which gives you access to your money in the Fixed Account Options (subject to a minimum loan amount of $1,000). The availability of loans is subject to federal and state government regulations, as well as your employer's plan provisions and USL policy. Generally, one loan per account will be allowed. Under certain, specific circumstances, a maximum of two loans per account may be allowed. USL reserves the right to change this limit. We may charge a loan application fee if permitted under state law. Keep in mind that tax laws restrict withdrawals prior to age 59½ and a 10% tax penalty may apply (including on a loan that is not repaid).

**Interest Charged for a Loan** 

For Contracts not governed by the requirements of ERISA, we charge an effective annual loan interest rate of up to 6%. For Contracts maintained under a plan subject to the requirements

of ERISA, the interest rate we charge on a loan will be based on the Moody's Corporate Bond Yield Average ending two months before the date that the interest rate is determined. The rate is determined each calendar quarter and applies for twelve months for new loans and for outstanding loans whose anniversaries occur in that quarter.

**The Effects of a Loan on Account Value, Payout Payments and the Death Benefit** 

A loan, whether it is repaid or not, has a permanent effect on your Account Value. This effect occurs because the amounts borrowed are removed from your Fixed Account Options and placed in an account outside your Contract, which earns interest at a fixed rate. If the loan is not fully repaid, upon the beginning of the Payout Period, surrender, or death, then the cash value or the death benefit, as applicable, will be reduced by any foreclosure on the loan or any defaulted amount of the loan.

**Taxes**

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The Federal income tax treatment of annuity contracts or retirement programs is complex and sometimes uncertain. The discussion below is intended for general informational purposes only and is not intended as tax advice, either general or individualized, nor should be interpreted as providing any predictions or guarantees of a particular tax treatment. This discussion is based upon the Company's understanding of current tax rules and interpretations. Finally, this discussion does not address all Federal income tax consequences of transactions (including consequences of sales to foreign individuals or entities), state or local tax consequences, estate or gift tax consequences, or the impact of foreign tax laws, associated with your Contract.

Tax laws are subject to legislative modification, and while many such modifications will have only a prospective application, it is important to recognize that a change could have a retroactive effect as well. As a result, you should consult a tax advisor about the application of tax rules found in the Internal Revenue Code of 1986, as amended ("IRC" or "the Code"), Treasury Regulations, applicable Internal Revenue Service ("IRS") guidance, and any regulatory developments to your individual situation. We do not guarantee the tax status or treatment of your annuity.

Tax rules vary, depending on whether the Contract is offered under your employer-sponsored retirement program or

arrangement, an individual retirement account or annuity, or a nonqualified Contract.

The Contracts are used under many types of retirement arrangements, which may include the following:

• IRC section 403(b) annuities for employees of public schools, community colleges, colleges and universities, and other section 501(c)(3) tax-exempt organizations;

• IRC section 401(a), 403(a), and 401(k) qualified plans (including plans for self-employed individuals);

• IRC section 408(b) traditional IRAs;

• IRC section 408A Roth IRAs;

• IRC section 457 deferred compensation plans of governmental and certain tax-exempt employers;

• IRC section 408(k) SEPs and SARSEPs; and

• IRC section 408(p) SIMPLE retirement accounts.

Contracts purchased under these retirement arrangements described above ("Qualified Arrangement") generally are referred to in this prospectus as "Qualified Contracts." Contracts that are not purchased in connection with a Qualified Arrangement generally are referred to in this prospectus as "Non-Qualified Contracts." Note that there are certain types of plans that are referred to as non-qualified, e.g. Non-qualified deferred compensation plans under IRC section 457, that, for purposes of this prospectus, are considered Qualified Arrangements. See below for further details.

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**Tax Status of Non-Qualified Contracts** 

**Non-Qualified Contracts** 

Generally, the increases in the value of a Contract are not taxed until a distribution occurs. The taxable portion of the distribution is taxed at ordinary income tax rates. However, this tax deferral is only available if the Contract satisfies certain federal tax rules and requirements, described next. We do not guarantee the tax status or treatment of your Contract. The remainder of the discussion assumes that the Contract will be treated as an annuity contract for federal income tax purposes.

**Late Annuity Start Date** 

If the Contract's annuity start date occurs (or is scheduled to occur) at a time when the Owner has reached an advanced age, it is possible that the Contract would not be treated as an annuity for federal income tax purposes. In that event, the income and gains under the Contract could be currently includable in the Owner's income.

**Diversification** 

For a contract to be treated as a variable annuity for Federal income tax purposes, the underlying investments under the variable annuity must be "adequately diversified". Treasury Regulations provide standards that must be met to comply with the rules. Under the regulations, an investment portfolio will be deemed adequately diversified if (1) no more than 55% of the value of the total assets of the portfolio is represented by any one investment; (2) no more than 70% of the value of the total assets of the portfolio is represented by any two investments; (3) no more than 80% of the value of the total assets of the portfolio is represented by any three investments; and (4) no more than 90% of the value of the total assets of the portfolio is represented by any four investments.

If the variable annuity fails to comply with these diversification standards, you could be required to pay tax currently on the excess of the Contract Value over the contract Purchase Payments. We expect that the manager of the Underlying Funds monitors the Funds to comply with these Treasury Regulations.

**Investor Control** 

Under certain circumstances, you, and not the Company, could be treated as the owner of the assets held in the Separate Account under your Non-Qualified Contract, based on the degree of control you exercise over the underlying investments. If this occurs, you may be currently taxed on income and gains attributable to the assets under the Contract rather than at the time of withdrawal.

There is little guidance in this area, and the determination of whether you possess sufficient incidents of ownership over such assets depends on all of the relevant facts and circumstances.

However, Revenue Rulings 2003-91 and 2003-92 provide that an annuity owner's ability to choose among general investment strategies either at the time of the initial purchase or thereafter, does not constitute control sufficient to cause the contract holder to be treated as the owner of such assets. The Revenue Rulings provide that if, based on all the facts and circumstances, you do not have direct or indirect control over such assets, then you do not possess sufficient incidents of ownership over the assets supporting the annuity to be deemed the owner of the assets for federal income tax purposes. We do not know what limits may be set by the IRS in any future guidance that it may issue and whether such limits will apply to existing contracts.

While we believe the Contract does not give you investor control over such assets, we reserve the right to modify the Contract as necessary to prevent you from being considered as the owner of the assets of the Contract for purposes of the Code.

**Non-Natural Owners** 

A Trust or Corporation or other Owner that is not a natural person ("Non-Natural Owner") should consult a tax advisor. Generally, the Code does not confer tax-deferred status upon a Non-Qualified Contract owned by a Non-Natural Owner for federal income tax purposes. Instead in such cases, the Non-Natural Owner pays tax each year on the contract's "income on the contract" (as defined in the tax law). However, certain exceptions may apply, such as for contracts held by a trust or other entity as an agent for a natural person or contracts held by certain employer sponsored retirement arrangements. If an exception applies, the entity's general interest deduction under the Code may be limited. Finally, certain non-qualified deferred compensation plans are subject to special tax rules. **Please consult a tax advisor if you are a Non-Natural Owner of a Contract.**

**Tax Treatment of Purchase Payments** 

Purchase Payments paid to a Nonqualified Contract are neither excludible from the gross income of the Contract Owner nor deductible for tax purposes. In general, your cost basis in a Non-Qualified Contract is equal to the Purchase Payments you put into the Contract less any amounts previously received from the Contract that were not includible in income.

**Tax Treatment of Distributions** 

**Partial Withdrawals** 

If you make a partial withdrawal from a Non-Qualified Contract, the IRC generally treats such withdrawals as taxable to the extent your contract value before the withdrawal (determined before the application of any surrender charge) exceeds your cost basis. Partial withdrawals from a Non-Qualified Contract that has Purchase Payments made before August 14, 1982, are

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an important exception to this general rule and are treated as first coming from the pre-August 14, 1982 Purchase Payments.

Amounts received under an automatic withdrawal plan are treated as withdrawals and not annuity payments for purposes of calculating taxable income.

**Optional Living Benefits/Other Benefits** 

Generally, we will treat amounts credited to the contract value under the optional Living Benefit guarantees, for income tax purposes, as earnings in the contract. Thus, payments of Living Benefits are treated as taxable withdrawals to the extent there are taxable gains in the contract value. Payments in accordance with such guarantees after the contract value has been reduced to zero may be treated for tax purposes as amounts received as an annuity, if the other requirements for such treatment are satisfied. All payments or withdrawals after cost basis has been reduced to zero, whether or not under such a guarantee, will be treated as taxable amounts. If available and you elect an optional Living Benefit, the application of certain tax rules, including those rules relating to distributions from your contract, are not entirely clear. Such benefits are not intended to adversely affect the tax treatment of distributions or of the contract. However, you should be aware that little guidance is available. **You should consult a tax advisor before electing an optional Living Benefit.** 

**Full Surrenders** 

In the case of a full surrender of a Non-Qualified Contract, the amount received on surrender is taxable to the extent it exceeds the cost basis.

**Collateral Assignments and Gratuitous Transfers** 

If you transfer ownership of your Non-Qualified contract to a person other than your spouse (or former spouse incident to a divorce) you will owe federal income tax on the contract's cash surrender value to the extent it exceeds your cost basis. The transferee's cost basis will be increased to reflect the amount the transferor includes in income.

An assignment or pledge (or agreement to assign or pledge) of any portion of a Non-Qualified Contract will be treated as a withdrawal. If the entire contract value is assigned or pledged, subsequent increases in the contract value are also treated as withdrawals for as long as the assignment or pledge remains in place. The cost basis is increased by the amount included in income with respect to such assignment or pledge.

**Aggregation Rule** 

If you purchase multiple non-qualified annuity contracts from the same insurance company (or its affiliates), within the same calendar year, the IRS generally requires these annuity contracts to be aggregated and treated as a single contract for purposes of

determining the taxable income associated with any distribution taken from the contracts for tax purposes. For purposes of this rule, contracts received in a Section 1035 exchange will be considered issued in the year of the exchange. (However, the contracts may be treated as issued on the issue date of the contract being exchanged, for certain purposes, including determining whether the contract is an immediate annuity contract.) Aggregation impacts the amount of the distributions described above that is subject to taxation (and potentially subject to the 10% additional tax, if applicable). Owners should seek their own tax advice if you are purchasing more than one annuity from the same insurance company (or its affiliates) in the same calendar year.

**Annuity Payments** 

If you annuitize your Non-Qualified Contract, a portion of each annuity income payment will be considered, for tax purposes, to be a return of a portion of your cost basis. The portion of each annuity income payment that is considered a return of your cost basis will not be taxed. Your annuity income payment will be considered fully taxable after you have received a return of the entire amount of your cost basis.

**Death Benefits** 

The taxable amount of any death benefits paid under the contract are taxable to the Beneficiary. The rules governing the taxation of payments from a non-qualified annuity contract, as discussed above, generally apply whether the death benefit is paid as lump sum or annuity income payments. Estate taxes may also apply.

Enhanced death benefits (if applicable to your Contract) are used as investment protection and are not expected to give rise to any adverse tax effects. However, the IRS could take the position that some or all the charges for these death benefits should be treated as a partial withdrawal from the Contract. In that case, the amount of the partial withdrawal may be includible in taxable income and subject to the 10% additional tax if the Owner is under 59½, unless another exception applies. **You should consult your tax advisor regarding these features and benefits prior to purchasing a Contract.** 

Upon death, any remaining amounts in the Contract must be distributed in accordance with the requirements under the Code. For deaths that occur after the Contract's annuity start date, payments under the Annuity Option elected will continue to be paid at least as rapidly as under the method of distribution in effect at such Owner's death. For deaths that occur prior to the Contract's annuity start date, the entire interest in the Contract can be paid in one of the following manner:

(1) Lump sum payment of the death benefit.

(2) Payment of the entire death benefit within five years of the date of any Owner's death.

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(3) Payment of the death benefit over the lifetime of the beneficiary or over a period not extending beyond the life expectancy of the beneficiary. Under this option, distributions must begin within one year of the date of any Owner's death. Note - This option is not available for a beneficiary that is a non-natural person.

(4) Spousal Option Only. The spousal beneficiary can elect to treat the annuity contract as their own.

Special rules apply if the Owner is a non-natural person, where the annuitant is generally treated as the Owner.

**10% Additional Tax** 

The taxable portion of any distribution, whether annuity income payment or other withdrawal, prior to the Owner reaching age 59½ is subject to a 10% additional tax unless an exception applies. Some of the main exceptions include:

• when paid to your Beneficiary after you die;

• after you become permanently disabled (as defined in the IRC);

• when paid as a part of a series of substantially equal periodic payments (not less frequently than annually) made for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated Beneficiary;

• under an immediate annuity contract; or

• when attributable to Purchase Payments made prior to August 14, 1982.

Other exceptions may available depending on contract type and your circumstances. **Please consult your tax advisor or** www.irs.gov **for more information.** 

**Net Investment Income Tax** 

There is a 3.8% tax on net investment income for Owners with Modified Adjusted Gross Income ("MAGI") that exceeds certain thresholds based on the type of filer. Further information may be found on www.irs.gov. For this purpose, net investment income generally will include taxable distributions from a Non-Qualified Contract. It is also possible the tax could apply to other taxable amounts relating to your Non-Qualified Contract. **Please consult your tax advisor**. This tax generally does not apply to Qualified Contracts; however, taxable distributions from such contracts may be considered in determining the MAGI threshold.

**Tax Treatment of Exchanges** 

The Non-Qualified Contract may be issued in exchange for all or part of another annuity contract that you own. In addition, the Contract Owner may be permitted to exchange the Contract for a new annuity contract prior to the commencement of annuity income payments. A full or partial exchange of one annuity contract for another is a tax-free transaction under IRC section 1035, provided that the requirements of that section are satisfied. Please note that the exchange may be tax reportable. If

you exchange part of an existing annuity contract for another annuity contract, and within 180 days of the exchange you receive a distribution other than certain annuity payments, the exchange may not be tax free. **You should consult a tax advisor when exchanging part or all of an annuity contract.** 

**Qualified Contracts** 

Qualified Contracts taxation varies with the type of plan and terms and conditions of each specific plan. You will get no additional tax advantage from this Contract if you are investing through a Qualified Contract beyond the treatment provided to alternative qualifying arrangements such as trusts or custodial accounts. However, in both cases the Contract offers features and benefits that other investments may not offer. You and your financial representative should carefully consider whether the features and benefits, including the investment options, lifetime annuity income options, protection through Living Benefits, death benefits and other benefits provided under an annuity contract issued in connection with a Qualified Contract are suitable for your needs and objectives and are appropriate in light of the expense.

The terms of the plan may limit the rights otherwise available under the Contracts. The Code and, if applicable, your Contract or Qualified Arrangement, may have limitations and restrictions such as: the amount that can be contributed; the form, manner and timing of distributions; vesting and non-forfeitability of interests; nondiscrimination in eligibility and participation; and the tax treatment of distributions, withdrawals and surrenders. Some of these limitations are adjusted annually. **Please see www.IRS.gov or consult your tax advisor.** 

The following are general summary descriptions of the types of Qualified Arrangements with which the Qualified Contracts may be used. Not all plan types will be available under your Contract. Descriptions of such arrangements are not exhaustive and are for general information purposes only. The tax rules regarding Qualified Arrangements are very complex and will have differing applications depending on individual facts and circumstances. **Each prospective purchaser should obtain competent tax advice prior to purchasing a contract issued under a qualified plan.** 

***Plans of Self-Employed Individuals: "H.R. 10 Plans"*** 

***Pension and Profit Sharing Plans 401(a)/401(k)*** 

***Tax-Sheltered Annuity (403(b))*** 

In general, certain Contracts originally established by a IRS Revenue Ruling 90-24 transfer prior to September 25, 2007 are exempt (or grandfathered) from some of the requirements of the regulations; provided that no salary reduction or other contributions have ever been made to the Contract, and that no additional transfers are made to the Contract on or after September 24, 2007.

***SIMPLE IRA*** 

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Employers with 100 or fewer employees can maintain a SIMPLE IRA plan. Employer and employee contributions under a SIMPLE IRA Plan are made to a separate SIMPLE IRA for each employee. Employer contributions must be in the form of matching contribution or a nonelective contribution of a percentage of compensation as specified in the Code. The employee is always 100% vested in (or, has ownership of) all SIMPLE IRA money.

***Traditional Individual Retirement Annuities (IRA), SEP IRA, or Roth IRA*** 

The IRA Disclosure Statement, ROTH IRA Disclosure Statement, or Traditional, SEP, and Roth Individual Retirement Annuity (IRA) Combined Disclosure Statement which was received at the time of original issue of your IRA, SEP IRA or Roth IRA contains information about eligibility, contribution limits, distribution restrictions and other tax information. For further information about contributions and distributions from your IRA, please see Publications 590-A and 590-B on the IRS website at www.irs.gov.

***Traditional Individual Retirement Annuities*** 

Section 408(b) of the Code permits eligible individuals to contribute to an individual retirement program known as a traditional IRA. Under applicable limitations, certain amounts (adjusted annually) may be contributed to an IRA. Such contributions may be deductible, depending on your modified gross income.

***Roth IRAs*** 

Section 408A of the Code permits an individual to contribute to an individual retirement account called a Roth IRA. Contributions to a Roth IRA are not deductible, but distributions are tax-free if certain requirements are satisfied. Unlike traditional IRAs, to which everyone can contribute even if they cannot deduct the full contribution, Roth IRAs have income limitations on who can make regular cash contributions.

***Simplified Employee Pension Plan ("SEP") IRA*** 

Sole proprietors, partnerships, and corporations, including S corporations, can set up SEPs. Employer contributions under a SEP are made to a separate IRAs established for each participating employee, and generally must be made at a rate representing a uniform percent of participating employees' compensation. Through 1996, employees of certain small employers (other than tax-exempt organizations) were permitted to establish plans allowing employees to contribute pretax, on a salary reduction basis, to the SEP (known as SARSEPs).

***Deferred Compensation Plans — Section 457*** 

A unit of a state or local government may establish a deferred compensation program for individuals who perform services for the government unit if permitted by applicable state (and/or local) laws. In addition, a non-governmental tax-exempt employer may establish a deferred compensation program for individuals who: (i) perform services for the employer, and

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

(ii) belong to either a select group of management or highly compensated employees or, if provided under the deferred compensation arrangement, independent contractors.

The employer uses deferred amounts to purchase the Contracts offered by this prospectus. For plans maintained by a unit of a state or local government, the Contract is generally held for the exclusive benefit of plan Participants. For plans of non-governmental tax-exempt employers, the employee has no present ownership rights in the Contract and is entitled to payment only in accordance with the eligible deferred compensation plan (an "EDCP") provisions and, where applicable, any trust under which the Contract may be held. Non-governmental 457 plan assets must remain assets of the employer and are subject to claims by the creditors of the employer.

Under these plans, contributions made for the benefit of the employees will not be includible in the employees' gross income until distributed from, or if a non-governmental tax-exempt employer, otherwise made available to the recipient.

**Tax Treatment of Purchase Payments** 

For employer-sponsored arrangements, Purchase Payments under Qualified Contracts can be made as contributions by employers or as pre-tax or after-tax contributions by employees, depending on the type of retirement program. For IRAs, Purchase Payments also can be made as a pre-tax or after-tax contribution. If you make contributions on a pre-tax basis, then you have no cost basis in your Contract. However, you normally will have cost basis in a Roth IRA, a designated Roth account in a 403(b), 401(k), or governmental 457(b) plan, and you may have cost basis in a non-deductible traditional IRA or in another Qualified Contract.

Limitations and restrictions may apply to Purchase Payments. **Please refer to www.IRS.gov for further information, as these limitations and restrictions may be based on several factors.** 

**Various penalty and excise taxes may apply to contributions made in violation of applicable contribution limits. You should consult a qualified tax advisor associated with any questions related to the contribution to or transfer from an employer sponsored retirement plan or arrangement, IRA, or Roth IRA.** 

**Tax Treatment of Distributions** 

Distributions from Qualified Contracts, other than IRAs and Roth IRAs, are often limited by the IRC and by the terms of the employer-sponsored retirement plan. In some cases, distributions are not available unless there has been a distributable event as defined by the terms of the plan. All distributions are tax at ordinary income tax rates. Various penalty taxes may apply to distributions made in violation of applicable requirements. Furthermore, certain contractual withdrawal penalties and restrictions may apply to surrenders from Qualified Contracts. **You should consult a qualified tax** 

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**advisor associated with any questions related to the distribution or transfer from an employer sponsored retirement plan or arrangement, IRA, or Roth IRA.** 

***Non-Roth Qualified Contracts****.* Distributions from Qualified Contracts other than Roth IRAs and designated Roth accounts (described below) are taxable, except to the extent allocable to after-tax contributions or non-deductible traditional IRA contributions.

***Roth IRAs and Designated Roth Accounts.*** "Qualified" distributions from Roth IRAs and Designated Roth Accounts upon attainment of age 59½, upon death or disability, or for qualifying first-time homebuyer expenses (Roth IRAs only) are tax-free as long as five or more years have passed since the first contribution to the taxpayer's first Roth IRA or Designated Roth Account. Qualified distributions may be subject to state income tax in some states. Special tax rules will apply to distributions that are not qualified and such distributions are generally subject to the same 10% additional tax on amounts included in income as for other IRAs. Distributions of rollover or conversion contributions may be subject to a 10% additional tax if the distribution of those contributions is made within five years of the rollover or conversion.

***Designated Roth and Roth IRA Conversions.*** All persons may be eligible to convert a distribution from an employer-sponsored plan or from a traditional IRA into a Roth IRA. Conversions from qualified contracts into Roth IRAs normally require taxes to be paid in the year of the conversion on any previously untaxed amounts included in the amount converted. The taxable value of such a conversion may consider the value of certain benefits under the Contract.

***457 Plans.*** Amounts received from an EDCP are includible in gross income for the taxable year in which they are paid or, if a non-governmental tax-exempt employer, otherwise made available to the recipient.

***Annuitization****.* If you annuitize your Qualified Contract, special tax rules apply to determine the taxable amount of your annuity income payment depending on your Qualified Arrangement. **Please consult your tax advisor.** 

***10% Additional Tax.* You should consult your tax advisor as to the availability of an exemption from, or reduction of, such tax under an applicable income tax treaty, if any.** The taxable portion of any distribution, whether annuity income payment or other withdrawal, prior to the Owner of a Qualified Contract reaching age 59½ is subject to a 10% additional tax unless an exception applies. Some of the main exceptions include:

• when paid to your Beneficiary after you die;

• after you become permanently disabled (as defined in the IRC); and

• as a part of a series of substantially equal periodic payments (not less frequently than annually) made for your life (or life expectancy) or the joint lives (or joint expectancies) of you and your designated Beneficiary.

Other exceptions may be applicable under certain circumstances. In addition, you may be able to repay certain distributions if certain requirements are satisfied. Distributions from a SIMPLE IRA within two years after first participating in the Plan may be subject to a 25% additional tax, rather than a 10% additional tax.

**Direct and Indirect Rollovers** 

A rollover distribution, including eligible rollover distributions as defined below, from an IRA, 403(b) TSA, qualified plan or governmental 457(b) deferred compensation plan may generally be rolled over into another IRA, 403(b) TSA, qualified plan or governmental 457(b) deferred compensation plan, if permitted by the plan.

An eligible rollover distribution is the taxable portion of any amount received by a covered employee from a retirement plan qualified under Sections 401(a) or 403(a) or, if from a plan of a governmental employer, under Section 457(b) of the Code, or from a tax-sheltered annuity qualified under Section 403(b) of the Code. Generally, certain types of distributions are not considered eligible rollover distributions, such as distributions received on account of:

a)

a required minimum distribution,

b)

a hardship withdrawal, or

c)

a series of substantially equal payments (at least annually) made over your life expectancy or the joint life expectancies of you and your designated Beneficiary, or a distribution made for a specified period of 10 years or more.

A rollover distribution (including an eligible rollover distribution) may be transferred as a direct or indirect rollover. In a direct rollover, the funds are directly transferred from one Qualified Arrangement to another. In an indirect rollover, the individual receives a distribution from the Qualified Arrangement and reinvests it in another Qualified Arrangement within 60 days of the distribution. For indirect rollovers, you must include in your income for the year the taxable amount of any portion of the distribution that you do not roll over. An indirect rollover of an eligible rollover distribution will be subject to a mandatory 20% withholding tax (described below).

Individuals are only permitted to make one indirect rollover from an IRA to another IRA in any one-year period. It is important to note that the one rollover per year limitation does not apply to amounts taken as an eligible rollover distribution from an employer sponsored retirement arrangement or from amounts transferred directly between IRAs in a trustee-to-trustee transfer.

Funds may generally be rolled over tax-free from a SIMPLE IRA to another IRA. However, during the two-year period beginning on the date you first participate in any SIMPLE IRA plan of your employer, SIMPLE IRA funds may only be rolled to another SIMPLE IRA.

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**You should always consult your tax advisor before you move or attempt to move any funds.** 

**Tax Treatment of Death Benefits** 

The taxable amount of any death benefits paid under the contract are taxable to the Beneficiary. The rules governing the taxation of payments from an annuity contract, as discussed above, generally apply whether the death benefit is paid as lump sum or annuity income payments. Estate taxes may also apply.

Enhanced death benefits (if applicable to your Contract) are used as investment protection and are not expected to give rise to any adverse tax effects. However, the IRS could take the position that some or all the charges for these death benefits should be treated as a partial withdrawal from the Contract. In that case, the amount of the partial withdrawal may be includible in taxable income and subject to the 10% additional tax described above if the Owner is under 59½, unless another exception applies. The IRS may consider these benefits "incidental death benefits" or "life insurance." **You should consult your tax advisor regarding these features and benefits prior to purchasing a Qualified Contract.** See below for required distributions after the death of the owner.

**Required Minimum Distributions** 

Your required minimum distribution (RMD) is the minimum amount you must withdraw from your Qualified Arrangement each year after your required beginning date. The RMD rules do not apply to Roth IRAs or designated Roth accounts when the Owner is alive.

Failure to satisfy the minimum distribution requirements may result in an excise tax. A 25% excise tax may be assessed on any RMD that is required but not taken timely. However, if the late RMD is taken within a two-year period, the penalty may be reduced to 10% if certain conditions are satisfied. **You should consult your tax advisor for more information.** 

**Required Beginning Date** 

Generally, the IRC requires that you begin taking annual distributions from Qualified Contracts by December 31 of the calendar year in which you attain the "applicable age":

• Age 75 if you were born January 1, 1960 or later.

• Age 73 if you were born on or after January 1, 1951, and before January 1, 1960.

• Age 72 if you were born on or after July 1, 1949, and before January 1, 1951.

• Age 70 ½ if you were born before July 1, 1949.

For employer sponsored retirement plans, you must begin distributions on the later of (1) reaching the applicable age, or (2) the calendar year in which you sever employment from the employer sponsoring the plan.

You may choose to delay your first distribution until April 1 of the calendar year following in which you reach the applicable age or sever employment, as applicable. However, if you choose to delay your first distribution, you will be required to withdraw your second RMD on or before December 31 in that same year. For each year thereafter, you must withdraw your RMD by December 31.

For 403(b) contracts, amounts accumulated under a Contract on December 31, 1986, may be subject to special distribution rules.

**Combining Distributions from Multiple Qualified Contracts** 

If you own more than one IRA, you may be permitted to take your RMD in any combination from your IRAs. A similar rule applies if you own more than one 403(b) account, unless the Plan, Contract, or account otherwise provides. However, you cannot satisfy this distribution requirement for your IRA contract by taking a distribution from a 403(b) account, and you cannot satisfy the requirement for your 403(b) account by taking a distribution from an IRA.

**Automatic Withdrawal Option** 

If available, you may elect to have the RMD amount for your Contract calculated and withdrawn each year under the automatic withdrawal option. You may select monthly, quarterly, semiannual, or annual withdrawals for this purpose. This service is provided as a courtesy, and we do not guarantee the accuracy of our calculations.

**Impact of Optional Benefits** 

The annuity contract value used to determine RMDs includes the actuarial present value of other benefits under the Qualified Contract, such as enhanced death benefits and/or Living Benefits. However, please note that not all Contracts have enhanced death benefits and/or Living Benefits. As a result, if you request a minimum distribution calculation, or if one is otherwise required to be provided, in those specific circumstances where this requirement applies, the calculation may be based upon a value that is greater than your contract value, resulting in a larger RMD. This does not apply to RMDs made under an irrevocable annuity income option.

If you have purchased the IncomeLOCK or IncomeLOCK Plus benefit option, the calculation of the RMD may include the value of the IncomeLOCK or IncomeLOCK Plus and may increase the amount of the RMD. IncomeLock and IncomeLock Plus benefit options are no longer available for purchase.

**We recommend you consult your tax advisor concerning your required minimum distribution.** 

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**Required After Death Distributions** 

Upon death, any remaining amounts in the Qualified Contract must be distributed in accordance with the requirements under the IRC. The timing of these distributions will depend on whether the death occurs before the owner was required to take RMDs, the type of Beneficiary, and the beneficiary's relationship to the deceased owner. The information provided below applies to Owners who die after 2019 (after 2021 for certain governmental and collectively bargained retirement plans). **For Owners' deaths prior to such dates, individuals should consult a tax advisor regarding the applicable after-death distribution requirements**.

Eligible designated Beneficiaries ("EDB") are generally a natural person designated as beneficiary ("designated beneficiaries") who are also:

• the surviving spouse of the owner;

• a minor child of the owner;

• a qualifying disabled or chronically ill beneficiary; or

• an individual who is not more than ten years younger than the owner.

If the Beneficiary is an EDB, , the entire amount in the Contract generally must be paid to the EDB:

• if the owner had not reached their required beginning date for RMDs

• within 10 years after the owner's death, or

• by December 31st of the year following the year of death and be paid over the lifetime or single life expectancy of the EDB; or

• if the owner had reached their required beginning date for RMDs, payments must continue at least as rapidly as was required for the owner and all amounts must be distributed within 10 years of the owner's death.

Exceptions to this rule may apply in the case of an EDB who is also the owner's spouse or minor child.

If a Beneficiary is a designated beneficiary, the entire amount in the Contract must be distributed either:

• if the owner had not reached their required beginning date for RMDs, within 10 years after the owner's death, or

• if the owner had reached their required beginning date for RMDs, payments must continue at least as rapidly as was required for the owner and all amounts must be distributed within 10 years of the owner's death.

If the Beneficiary is not a designated beneficiary or an EDB, the Beneficiary must receive the entire amount in the Contract:

• if the owner had not reached their required beginning date for RMDs, within 5 years after the owner's death, or

• if the owner had reached their required beginning date for RMDs, payments must continue at least as rapidly as was required for the owner.

Additional rules, requirements, and exceptions may apply. **Please consult a tax advisor.** 

**Gifts, Pledges, Assignments of and/or Loans from a Qualified Contract** 

Qualified Contracts are prohibited from being transferred, assigned or pledged as security for a loan. This generally does not apply to loans under an employer-sponsored retirement plan (including loans from the annuity contract) that satisfy certain requirements, provided that the plan is not an unfunded deferred compensation plan. Another exception to this rule includes an assignment pursuant to a domestic relations order meeting the requirements of the plan or arrangement under which the contract is issued (for many plans, a Qualified Domestic Relations Order, or QDRO), or, in the case of an IRA, pursuant to a decree of divorce or separation maintenance or a written instrument incident to such decree.

For certain qualified arrangements, a default of a loan may be considered a taxable distribution and may be subject to a 10% additional tax if the distribution occurred prior to your attainment of age 59.5 unless an exception applies. Please see the terms of your loan for specifics regarding your loan and the tax impact of defaults.

**You should consult a tax advisor as to the availability of these and any other exceptions.** 

**Tax Withholding and Reporting** 

Taxable amounts distributed from annuity contracts are subject to federal and state income tax reporting and withholding. In general, we will withhold federal income tax from the taxable portion of such distribution based on the type of distribution and, in certain cases, the amount of your distribution. An election out of federal withholding must be made in accordance with the IRS guidance as directed on forms that we provide. If an election out of withholding or election of another amount is not made, withholding is imposed (1) for periodic payments, at the rate that would be imposed if the payments were wages, and the payee was single with no adjustments, or (2) for other distributions, at the rate of 10%. If you are a U.S. person (which includes a resident alien), and your address of record is a non-U.S. address, we are required to withhold income tax unless payments are directed to your U.S. residential address. We are also required to withhold if you do not provide a valid TIN.

State income tax withholding rules vary, and we will withhold based on the rules of your state of residence. Your state may require any election associated with withholding to be undertaken on the state's prescribed form.

Special tax rules apply to withholding for non-United States persons, and we generally withhold income tax for such non-United States persons at a rate of 30% of the taxable amount. A different withholding rate may be applicable to a non-United States person based on the terms of an existing income tax treaty between the United States and the non-United States person's country. To qualify for any reduced withholding, the non-United States person must provide applicable certifications

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under Form W-8 BEN-E, Form W-8IMY, or other applicable form. Any Form W-8, including the Form W-8 BEN-E and Form W-8IMY, is only effective for three years from date of signature unless a change in circumstances makes any information on the form incorrect. You should consult your tax advisor as to the availability of an exemption from, or reduction of, such tax under an applicable income tax treaty, if any. Note, any payments made to a foreign entity, where such entity fails to provide the applicable certifications, may result in a 30% withholding on certain gross payments, which could include distributions from annuity contracts.

Any income tax withheld is a credit against your income tax liability. Regardless of the amount withheld by us, you are liable for payment of federal and state income tax on the taxable portion of annuity distributions. You should consult with your tax advisor regarding the payment of the correct amount of these income taxes and potential liability if you fail to pay such taxes.

**20% Federal Income Tax Withholding on Eligible Rollover Distributions** 

For certain qualified employer sponsored plans, we are required to withhold 20% of the taxable portion of your withdrawal that constitutes an eligible rollover distribution for Federal income taxes. This requirement is mandatory and cannot be waived by the owner. You may avoid withholding if you do a direct rollover between Qualified Arrangements.

**Generation Skipping Transfer Tax Withholding** 

Under certain circumstances, the IRC may impose generation skipping transfer tax when all or a part of an annuity contract is transferred (including a death benefit paid) to an individual two or more generations younger than the owner. The Company may be required to undertake withholding associated with such a transaction. **Contract Owners should consult a tax advisor with any questions.** 

**Advisory Fees** 

**Non-Qualified Contracts** 

The IRS has issued a private letter ruling (PLR) to the Company recognizing the ability, in specific circumstances, to not treat the payment of investment advisory fees to an investment advisor from Non-Qualified Contracts as a taxable withdrawal from the Contracts. ***Only the Company can rely on the PLR from the IRS.*** 

Under the terms of the Company's PLR, the Advisory Agreement with the Investment Advisor must provide that the Investment Advisor will help you select investment options for the Contract. Advisory Program Fees for such services must not exceed an

annual rate of 1.50% of the Contract's cash value for the period to which the Advisory Program Fees relate. The Contract owner is solely liable for the fees. The Advisory Program Fees may not constitute compensation to the Advisor for services related to any assets other than the Contract. The Advisory Program Fees are an expense of the Contract and not a distribution to you as the owner. Any payment of advisory fees inconsistent which such requirements may be treated as withdrawals for tax purposes by the Company and/or by the IRS. Notwithstanding the tax treatment of Advisory Program Fees by the Company, federal and/or state taxing authorities could determine that such fees should be treated as taxable withdrawals. In such circumstances any fees prior to your attainment of age 59½ could also result in a 10% additional tax.

The Company only administers the terms of the PLR for the GPS and GPA Advisory Programs, which are offered through VFA, our affiliate. Accordingly, the description above only applies to such programs. This means if you participate in a third-party Advisory Program and VFA is not your Investment Advisor, partial withdrawals, including Investment Advisor fees, taken from a Non-Qualified Contract will be considered distributions or withdrawals for tax purposes and will be treated as a taxable distribution.

**Qualified Contracts** 

The IRS has issued multiple private letter rulings recognizing the ability, in specific circumstances, to treat the payment of investment advisory fees to an investment advisor out of Qualified contracts as non-taxable withdrawals from the contracts. The restrictions for Qualified Contracts are similar to those outlined for Non-Qualified.

**Civil Unions and Domestic Partnerships** 

Parties to a state civil union or domestic partnership are not treated as married under federal law. Accordingly, certain transactions (such as a change of ownership or spousal continuation) may be taxable to those persons. Contract Owners should consult a tax advisor with any questions.

**Our Taxes** 

The Company is taxed as a life insurance company under the Code. For federal income tax purposes, the Separate Account is not a separate entity from the Company and its operations form a part of the Company. We are entitled to certain tax benefits related to the investment of company assets, including assets of the Separate Account, which may include foreign tax credits and the corporate dividends received deduction. These potential benefits are not passed back to you, since we are the owner of the assets from which tax benefits may be derived.

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**Legal Proceedings**

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There are no pending legal proceedings affecting the Separate Account, the Company, or the principal underwriter. Various federal, state or other regulatory agencies may from time to time review, examine or inquire into the operations, practices and procedures of the Company, such as through financial examinations, subpoenas, investigations, market conduct exams or other regulatory inquiries. Based on the current status of pending regulatory examinations, investigations and inquiries involving the Company, the Company believes that none of these matters will have a material adverse effect on the ability of the principal underwriter to perform its contract with the Separate

Account or of the Company to meet its obligations under the variable annuity contracts.

Various lawsuits against the Company have arisen in the ordinary course of business. As of the date of this prospectus, the Company believes that none of these matters will have a material adverse effect on the ability of the principal underwriter to perform its contract with the Separate Account or of the Company to meet its obligations under the variable annuity contracts.

**Financial Statements**

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Information about the financial statements of the Company and the Separate Account are included in the SAI. Instructions for obtaining the SAI can be found on the back cover of this

prospectus. We encourage both existing and prospective contract owners to read and understand the financial statements.

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**Appendix A — Investment Options Available Under the Contract**

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If your Contract is through certain employer-sponsored qualified retirement plans, the availability of certain Portfolio Companies can vary based on your employer. Refer to your employer's retirement program documents for a list of the employer-selected Portfolio Companies available in your Contract and any limitations on the number of Portfolio Companies you may choose. All Portfolio Companies may not be available for all plans or Contracts.

The following is a list of Portfolio Companies available under the Contract. More information about the Portfolio Companies is available in the prospectuses for the Portfolio Companies, which may be amended from time to time and can be found online at www.corebridgefinancial.com/rs/prospectus-and-reports/annuities. You can also request this information at no cost by calling 1-800-448-2542.

The current expenses and performance information below reflect fees and expenses of the Portfolio Companies, but do not reflect the other fees and expenses that your Contract may charge, such as Platform Charges. Expenses would be higher, and performance would be lower if these other charges were included. Each Portfolio Company's past performance is not necessarily an indication of future performance.

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Type/Investment** <br> **Objective** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Platform**<br> **Charge**<sup>6</sup>  | &nbsp;&nbsp; ***<u>Current</u>***<br> ***<u>Expenses</u>***<br> **+**<br> ***<u>Platform</u>***<br> ***<u>Charge</u>*** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** |
| **Type/Investment** <br> **Objective** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Platform**<br> **Charge**<sup>6</sup>  | &nbsp;&nbsp; ***<u>Current</u>***<br> ***<u>Expenses</u>***<br> **+**<br> ***<u>Platform</u>***<br> ***<u>Charge</u>*** | **1 Year** | **5 Year** | &nbsp;&nbsp; **10 Year**<br> **(or life**<br> **of fund)**<br>|
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; American Beacon Man Large Cap<br> Growth Fund<sup>3, 5</sup> – Investor Class<br> *Adviser: American Beacon Advisors, Inc.*<br> *Sub-Adviser: Numeric Investors LLC*<br>| 1.12% |  | 1.12% | 15.86% | 11.19% | 15.61%\* |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Capital Appreciation Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: Columbia Management Investment Advisers, LLC*<br>| 0.73% |  | 0.73% | 14.19% | 14.69% | 15.33% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Dividend Value Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: BlackRock Investment Management, LLC and* <br> *ClearBridge Investments, LLC*<br>| 0.67% |  | 0.67% | 18.21% | 11.55% | 10.40% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Growth Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: BlackRock*<br>| 0.61% |  | 0.61% | 14.57% | 11.57% | 15.67% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Large Cap Core Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: JPMIM and T. Rowe Price*<br>| 0.66% |  | 0.66% | 9.81% | 10.02% | 14.27% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Nasdaq-100<sup>®</sup> Index Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: BlackRock*<br>| 0.42% |  | 0.42% | 20.42% | 14.73% | 19.06% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Stock Index Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: BlackRock*<br>| 0.23% |  | 0.23% | 17.55% | 14.08% | 14.46% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Systematic Core Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: Goldman Sachs*<br>| 0.64% |  | 0.64% | 14.77% | 12.45% | 13.89% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Systematic Growth Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: Goldman Sachs Asset Management, L.P. and* <br> *Wellington Management Company LLP*<br>| 0.64% |  | 0.64% | 17.66% | 10.29% | 14.83% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Systematic Value Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: Wellington Management*<br>| 0.65% |  | 0.65% | 17.41% | 13.25% | 10.31% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; U.S. Socially Responsible Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: BlackRock*<br>| 0.35% |  | 0.35% | 14.73% | 11.77% | 12.91% |
| **Domestic**<br> **Large-Cap**<br> **Equity**<br> &nbsp;&nbsp; Vanguard Windsor II Fund<sup>3</sup> – Investor Shares<br> *Advisers: Aristotle Capital Management, LLC; Hotchkis and Wiley* <br> *Capital Management, LLC; Lazard Asset Management LLC; and* <br> *Sanders Capital, LLC*<br>| 0.33% | 0.25% | 0.58% | 18.56% | 12.89% | 12.61%  |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Type/Investment** <br> **Objective** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Platform**<br> **Charge**<sup>6</sup> | &nbsp;&nbsp; ***<u>Current</u>***<br> ***<u>Expenses</u>***<br> **+**<br> ***<u>Platform</u>***<br> ***<u>Charge</u>*** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** |
| **Type/Investment** <br> **Objective** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Platform**<br> **Charge**<sup>6</sup> | &nbsp;&nbsp; ***<u>Current</u>***<br> ***<u>Expenses</u>***<br> **+**<br> ***<u>Platform</u>***<br> ***<u>Charge</u>*** | **1 Year** | **5 Year** | &nbsp;&nbsp; **10 Year**<br> **(or life**<br> **of fund)**<br>|
| **Domestic Mid-**<br> **Cap Equity**<br> &nbsp;&nbsp; Ariel Appreciation Fund<sup>3</sup> – Investor Class<br> *Adviser: Ariel Investments, LLC*<br>| 1.15% |  | 1.15% | 11.11% | 7.57% | 7.95% |
| **Domestic Mid-**<br> **Cap Equity**<br> &nbsp;&nbsp; Mid Cap Strategic Growth Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: Janus Henderson Investors US LLC and Voya* <br> *Investment Management Co. LLC*<br>| 0.74% |  | 0.74% | 11.34% | 7.88% | 13.56% |
| **Domestic Mid-**<br> **Cap Equity**<br> &nbsp;&nbsp; Mid Cap Value Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: Boston Partners Global Investors, Inc. d/b/a* <br> *Boston Partners and Wellington Management*<br>| 0.83% |  | 0.83% | 7.23% | 10.19% | 9.29% |
| **Domestic Mid-**<br> **Cap Equity**<br> &nbsp;&nbsp; Mid Cap Index Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: BlackRock*<br>| 0.35% |  | 0.35% | 6.95% | 8.68% | 10.34% |
| **Domestic Small-**<br> **Cap Equity**<br> &nbsp;&nbsp; Ariel Fund<sup>3</sup> – Investor Class<br> *Adviser: Ariel*<br>| 1.01% |  | 1.01% | 14.15% | 9.36% | 9.51% |
| **Domestic Small-**<br> **Cap Equity**<br> &nbsp;&nbsp; Small Cap Growth Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: American Century Investment Management, Inc.* <br> *and T. Rowe Price Associates, Inc.*<br>| 0.88% |  | 0.88% | 9.20% | -2.35% | 11.01% |
| **Domestic Small-**<br> **Cap Equity**<br> &nbsp;&nbsp; Small Cap Index Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: BlackRock*<br>| 0.38% |  | 0.38% | 12.23% | 5.69% | 9.27% |
| **Domestic Small-**<br> **Cap Equity**<br> &nbsp;&nbsp; Small Cap Core Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: Invesco Advisers, Inc.*<br>| 0.93% |  | 0.93% | -3.03 | 6.57% | 8.39% |
| **Domestic Small-**<br> **Cap Equity**<br> &nbsp;&nbsp; Small Cap Value Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: JPMIM*<br>| 0.84% |  | 0.84% | 12.16% | 9.55% | 8.54% |
| **Global Equity**<br> **(International**<br> **and Domestic)**<br> &nbsp;&nbsp; Global Strategy Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: Franklin Advisers, Inc. and Brandywine Global* <br> *Investment Management LLC*<br>| 0.63% |  | 0.63% | 20.73% | 7.18% | 5.85% |
| **Global Equity**<br> **(International**<br> **and Domestic)**<br> &nbsp;&nbsp; International Socially Responsible Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: BlackRock*<br>| 0.55% |  | 0.55% | 27.32% | 7.80% | 9.10% |
| **International**<br> **Equity**<br> &nbsp;&nbsp; Emerging Economies Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: BlackRock*<br>| 1.02% |  | 1.02% | 30.11% | 4.19% | 8.04% |
| **International**<br> **Equity**<br> &nbsp;&nbsp; International Equities Index Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: BlackRock*<br>| 0.39% |  | 0.39% | 30.81% | 8.47% | 7.82% |
| **International**<br> **Equity**<br> &nbsp;&nbsp; International Growth Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: MSIM and Morgan Stanley Investment* <br> *Management Co.*<br>| 0.82% |  | 0.82% | 6.07% | 1.86% | 8.33% |
| **International**<br> **Equity**<br> &nbsp;&nbsp; International Opportunities Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: Invesco Advisers, Inc. and Wellington* <br> *Management*<br>| 1.01% |  | 1.01% | 27.46% | 2.74% | 6.76% |
| **International**<br> **Equity**<br> &nbsp;&nbsp; International Value Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: Goldman Sachs and Columbia Management* <br> *Investment Advisers, LLC*<br>| 0.81% |  | 0.81% | 39.97% | 10.60% | 8.10%  |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Type/Investment** <br> **Objective** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Platform**<br> **Charge**<sup>6</sup> | &nbsp;&nbsp; ***<u>Current</u>***<br> ***<u>Expenses</u>***<br> **+**<br> ***<u>Platform</u>***<br> ***<u>Charge</u>*** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** |
| **Type/Investment** <br> **Objective** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Platform**<br> **Charge**<sup>6</sup> | &nbsp;&nbsp; ***<u>Current</u>***<br> ***<u>Expenses</u>***<br> **+**<br> ***<u>Platform</u>***<br> ***<u>Charge</u>*** | **1 Year** | **5 Year** | &nbsp;&nbsp; **10 Year**<br> **(or life**<br> **of fund)**<br>|
| **Specialty**<br> &nbsp;&nbsp; Global Real Estate Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: Duff & Phelps Investment Management Co. and* <br> *MFS*<br>| 0.90% |  | 0.90% | 7.70% | 1.77% | 3.39% |
| **Specialty**<br> &nbsp;&nbsp; Invesco Balanced-Risk Commodity Strategy Fund<sup>3, 5</sup> – Class R5<br> *Adviser: Invesco Advisers, Inc.*<br>| 1.05% |  | 1.05% | 18.94% | 9.41% | 6.23% |
| **Specialty**<br> &nbsp;&nbsp; Science & Technology Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: BlackRock and Voya*<br>| 0.91% |  | 0.91% | 22.57% | 11.59% | 18.92% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; Aggressive Allocation Lifestyle Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: JPMIM*<br>| 0.54% |  | 0.54% | 16.94% | 8.73% | 9.38% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; Asset Allocation Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: JPMIM*<br>| 0.65% |  | 0.65% | 11.50% | 8.17% | 7.75% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; Conservative Allocation Lifestyle Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: JPMIM*<br>| 0.59% |  | 0.59% | 11.79% | 4.34% | 5.85% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; Moderate Allocation Lifestyle Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: JPMIM*<br>| 0.54% |  | 0.54% | 14.40% | 7.01% | 8.10% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2015 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.74% |  | 0.74% | 11.83% | 5.05% | 6.89% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2020 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.76% |  | 0.76% | 12.23% | 5.34% | 7.42% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2025 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.78% |  | 0.78% | 12.71% | 5.76% | 8.03% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2030 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.80% |  | 0.80% | 14.10% | 6.51% | 8.77% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2035 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.83% |  | 0.83% | 15.84% | 7.42% | 9.50% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2040 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.84% |  | 0.84% | 17.16% | 8.17% | 10.12% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2045 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.85% |  | 0.85% | 18.23% | 8.77% | 10.55% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2050 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.87% |  | 0.87% | 18.53% | 8.95% | 10.63% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2055 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.88% |  | 0.88% | 18.70% | 8.97% | 10.63% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; T. Rowe Price Retirement 2060 Fund<sup>3</sup> – Advisor Class<br> *Adviser: T. Rowe Price*<br>| 0.89% |  | 0.89% | 18.63% | 8.96% | 10.62% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; Vanguard LifeStrategy Conservative Growth Fund<sup>3, 4</sup> – Investor <br> Shares<br> *Adviser: The Vanguard Group, Inc.*<br>| 0.10% | 0.25% | 0.35% | 12.86% | 4.24% | 6.12% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; Vanguard LifeStrategy Growth Fund<sup>3, 4</sup> – Investor Shares<br> *Adviser: Vanguard*<br>| 0.10% | 0.25% | 0.35% | 19.63% | 8.76% | 10.03% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; Vanguard LifeStrategy Moderate Growth Fund<sup>3, 4</sup> – Investor <br> Shares<br> *Adviser: Vanguard*<br>| 0.10% | 0.25% | 0.35% | 16.24% | 6.49% | 8.09% |
| **Hybrid**<br> **(Equity and**<br> **Fixed Income)**<br> &nbsp;&nbsp; Vanguard Wellington Fund<sup>3</sup> – Investor Shares<br> *Adviser: Wellington Management*<br>| 0.25% | 0.25% | 0.50% | 16.48% | 9.28% | 10.02%  |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Type/Investment** <br> **Objective** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Platform**<br> **Charge**<sup>6</sup> | &nbsp;&nbsp; ***<u>Current</u>***<br> ***<u>Expenses</u>***<br> **+**<br> ***<u>Platform</u>***<br> ***<u>Charge</u>*** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** | &nbsp;&nbsp; **Average Annual Total Returns**<br> **(as of Dec. 31, 2025)** |
| **Type/Investment** <br> **Objective** | &nbsp;&nbsp; **Current**<br> **Expenses** | &nbsp;&nbsp; **Platform**<br> **Charge**<sup>6</sup> | &nbsp;&nbsp; ***<u>Current</u>***<br> ***<u>Expenses</u>***<br> **+**<br> ***<u>Platform</u>***<br> ***<u>Charge</u>*** | **1 Year** | **5 Year** | &nbsp;&nbsp; **10 Year**<br> **(or life**<br> **of fund)**<br>|
| **Fixed Income**<br> &nbsp;&nbsp; Core Bond Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Advisers: PineBridge Investments LLC and JPMIM*<br>| 0.48% |  | 0.48% | 7.64% | -0.16% | 2.36% |
| **Fixed Income**<br> &nbsp;&nbsp; Goldman Sachs VIT Government Money Market Fund<sup>5</sup> – <br> Institutional Shares<br> *Adviser: Goldman Sachs*<br>| 0.18% |  | 0.18% | 4.20% | 3.18% | 2.11% |
| **Fixed Income**<br> &nbsp;&nbsp; Government Securities Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: JPMIM*<br>| 0.58% |  | 0.58% | 6.66% | -0.49% | 1.41% |
| **Fixed Income**<br> &nbsp;&nbsp; High Yield Bond Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: Wellington Management*<br>| 0.68% |  | 0.68% | 9.37% | 4.20% | 5.92% |
| **Fixed Income**<br> &nbsp;&nbsp; Inflation Protected Fund<sup>2, 5</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: Wellington Management*<br>| 0.54% |  | 0.54% | 6.00% | 1.06% | 2.86% |
| **Fixed Income**<br> &nbsp;&nbsp; International Government Bond Fund<sup>2</sup> <br>*Adviser: VALIC*<br> *Sub-Adviser: PineBridge*<br>| 0.80% |  | 0.80% | 9.15% | -2.01% | 1.64% |
| **Fixed Income**<br> &nbsp;&nbsp; Vanguard Long-Term Investment-Grade Fund<sup>3</sup> – Investor Shares<br> *Advisers: Wellington Management and Vanguard*<br>| 0.21% |  | 0.21% | 7.18% | -3.74% | 2.68% |
| **Fixed Income**<br> &nbsp;&nbsp; Vanguard Long-Term Treasury Fund<sup>3</sup> – Investor Shares<br> *Adviser: Vanguard*<br>| 0.20% |  | 0.20% | 5.64% | -7.30% | -0.04% |

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\* Average Annual Total Returns is since inception of the Portfolio Company.

<sup>1</sup> The following adviser/sub-adviser abbreviations are used in this table:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Allspring – Allspring Global Investments, LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Ariel – Ariel Investments, LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• BlackRock – BlackRock Investment Management, LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Goldman Sachs – Goldman Sachs Asset Management, L.P.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Invesco – Invesco Advisers, Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• JPMIM – J.P. Morgan Investment Management Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• MFS – Massachusetts Financial Services Company

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• MSIM – Morgan Stanley Investment Management Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• PineBridge – PineBridge Investments LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• &nbsp;&nbsp;&nbsp;&nbsp;T. Rowe Price – T. Rowe Price Associates, Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• VALIC – The Variable Annuity Life Insurance Company

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Vanguard – The Vanguard Group, Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Voya – Voya Investment Management Co. LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Wellington Management – Wellington Management Company LLP

<sup>2</sup> A VALIC Company I Fund.

<sup>3</sup> A Public Fund. If your Contract is a tax-deferred nonqualified annuity that is not part of your employer's retirement plan, the Variable Investment Options that are invested in Portfolio Companies available to the public outside of annuity contracts, life insurance contracts, or certain employer-sponsored retirement plans ("Public Funds") will not be available within your Contract.

<sup>4</sup> The Vanguard LifeStrategy Funds' board of trustees allocates each Fund's assets among the underlying funds based on the Fund's investment objective and policies. The board may change these allocations from time to time without shareholder approval. The investment adviser to the underlying funds is Vanguard.

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<sup>5</sup> This Portfolio Company is subject to an expense reimbursement or fee waiver arrangement resulting in a temporary expense reduction. See the Portfolio Company prospectus for additional information.

<sup>6</sup> A Platform Charge may only be increased to the extent that the Base Contract Expense plus the Platform Charge does not exceed 1.25%.

**Fixed Account Options** 

The following is a list of Fixed Account Options currently available under the Contract. We may change the features of the Fixed Account Options listed below, offer new Fixed Account Options, and terminate existing Fixed Account Options. We will provide you with written notice before doing so.

**Note: If amounts are withdrawn from a Fixed Account Option before the end of its term, we may apply a Contract Adjustment. This may result in a significant reduction in your Contract value.** 

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

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| | | |
|:---|:---|:---|
| **Name** | **Term** | **Minimum Guaranteed Interest Rate** |
| Fixed Account Plus | 1-Year | 1% |
| Short-Term Fixed | 1-Year | 1% |

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**Appendix B — State Contract Variability** 

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

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| | | |
|:---|:---|:---|
| **Prospectus** | **Provision Availability or Variation** | **Issue State** |
| Free Look | Free Look period is 20 days or 30 days if this is a replacement. The Free Look amount is the return of all <br> purchase payments allocated to the contract.<br>| Alaska |
| Free Look | If you are age 65 or older on the Contract issue date, the Free Look period is 30 days. | Arizona |
| Free Look | If you are age 60 or older on the Contract issue date, the Free Look period is 30 days. If you invest in the <br> Fixed Account, the Free Look amount is calculated as the Purchase Payments paid. If you invest in <br> Variable Investment Options, the Free Look amount is calculated as the greater of (1) Purchase <br> Payments or (2) the value of your Contract plus any fees paid on the day we received your request in <br> good order at the Annuity Service Center.<br>| California |
| Free Look | The Free Look period is 21 days and the amount is calculated as the value of your Contract plus fees and <br> charges on the day we receive your request in good order at the Annuity Service Center.<br>| Florida |
| Free Look | The Free Look period is 20 days. | Idaho<br> North Dakota<br> Rhode Island<br> Texas<br>|
| Free Look | The Free Look amount is calculated as the value of your Contract plus fees and charges on the day we <br> received your request in good order at the Annuity Service Center.<br>| Michigan<br> Minnesota<br> Missouri<br> Texas<br>|
| Free Look | The Free Look amount is calculated as the greater of (1) Purchase Payments including fees and charges <br> or (2) the value of your Contract on the day we receive your request in good order at the Annuity Service <br> Center.<br>| Arkansas |
| Free Look | The Free Look period is 20 days. The Free Look amount is the purchase payments made to the fixed <br> interest options and the accumulation value of the variable options on the day the contract is returned. <br> The Free Look period is 60 days for a replacement.<br>| New York |
| Death Benefit | Standard Death Benefit is paid on or after age 70 | New York |
| Death Benefit | For Contracts issued on or after March 5, 2012, the interest guaranteed death benefit is available on <br> individual nonqualified Contracts, Roth IRAs or IRAs (issued outside of an employer-sponsored <br> retirement plan) if death occurs prior to age 70; the standard death benefit is payable if death occurs on <br> or after age 70. For Contracts issued in connection with an employer-sponsored retirement plan, only <br> the standard death benefit is payable.<br>| Florida |
| Surrender Charge | For Contracts issued to individuals in the State of Oregon, no surrender charge will be applied to <br> withdrawals if your account has been in effect for 10 years or longer. In addition, we will treat funds <br> withdrawn from such Contract, when such funds are subject to surrender charges, as attributable to <br> Purchase Payments withdrawn on a first-in-first out basis. This procedure applies to Contracts issued <br> on and after July 1, 2017. The amount of the surrender charge for such Contracts will be the lessor <br> of: five percent (5%) of the amount withdrawn which is attributable to Purchase Payments received <br> during the most recent 60 months; or five percent (5%) of the total amount withdrawn.<br>| Oregon |
| Surrender Charge | For ten years from the date the Certificate was issued the charge will be 5% of either (1) the amount <br> withdrawn, or (2) the amount of any Purchase Payments received during the most recent 60 months <br> prior to the surrender or withdrawal, whichever is less. During the eleventh and twelfth Certificate Years, <br> the charge will be the lesser of the charge as described above or 1% of the amount withdrawn.<br>| Texas |
| Premium Tax | We deduct premium tax charges of 0.50% for Qualified Contracts and 2.35% for Non-Qualified <br> Contracts based on contract value when you begin the Payout Period.<br>| California |
| Premium Tax | We deduct premium tax charges of 2.0% for Non-Qualified contracts based on total Purchase payments <br> when you begin the Payout Period.<br>| Maine |
| Premium Tax | We deduct premium tax charges of 3.5% for Non-Qualified contracts based on total Purchase payments <br> when you begin the Payout Period.<br>| Nevada |
| Premium Tax | For the first $500,000 in the Contract, we deduct premium tax charges of 1.25% for Non-Qualified <br> Contracts based on total Purchase Payments when you begin the Payout Period. For any amount in <br> excess of $500,000 in the Contract, we deduct front-end premium tax charges of 0.08% for Non-<br> Qualified Contracts based on total Purchase Payments when you begin the Payout Period.<br>| South Dakota |
| Premium Tax | We deduct premium tax charges of 1.00% for Qualified Contracts and 1.00% for Non-Qualified <br> Contracts based on contract value when you begin the Payout Period.<br>| West Virginia |
| Premium Tax | We deduct premium tax charges of 1.00% for Non-Qualified contracts based on total Purchase <br> payments when you begin the Payout Period.<br>| Wyoming |

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**Appendix C — Index Information**

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The Contract is not sponsored, endorsed, sold or promoted by Nasdaq, Inc. or its affiliates (Nasdaq, with its affiliates, are referred to as the "Corporations"). The Corporations have not passed on the legality or suitability of, or the accuracy or adequacy of descriptions and disclosures relating to, the Contract. The Corporations make no representation or warranty, express or implied to the owners of the Contract or any member of the public regarding the advisability of investing in securities generally or in the Contract particularly, or the ability of the Nasdaq 100 to track general stock market performance. The Corporations' only relationship to the Company ("Licensee") is in the licensing of the Nasdaq® and certain trade names of the Corporations and the use of the Nasdaq 100 which is determined, composed, and calculated by Nasdaq without regard to Licensee or the Contract. Nasdaq has no obligation to take the needs of the Licensee or the owners of the Contract into consideration in determining, composing, or calculating the Nasdaq 100. The Corporations are not responsible for and have not participated in the determination of the timing of, prices at, or quantities of the Contract to be issued or in the determination or calculation of the equation by which the Contract is to be converted into cash. The Corporations have no liability in connection with the administration, marketing, or trading of the Contract.

THE CORPORATIONS DO NOT GUARANTEE THE ACCURACY AND/OR UNINTERRUPTED CALCULATION OF NASDAQ 100 OR ANY DATA INCLUDED THEREIN. THE CORPORATIONS MAKE NO WARRANTY, EXPRESS OR IMPLIED, AS TO RESULTS TO BE OBTAINED BY LICENSEE, OWNERS OF THE CONTRACT, OR ANY OTHER PERSON OR ENTITY FROM THE USE OF THE NASDAQ 100 OR ANY DATA INCLUDED THEREIN. THE CORPORATIONS MAKE NO EXPRESS OR IMPLIED WARRANTIES, AND EXPRESSLY DISCLAIM ALL WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE WITH RESPECT TO THE NASDAQ 100® OR ANY DATA INCLUDED THEREIN. WITHOUT LIMITING ANY OF THE FOREGOING, IN NO EVENT SHALL THE CORPORATIONS HAVE ANY LIABILITY FOR ANY LOST PROFITS OR SPECIAL, INCIDENTAL, PUNITIVE, INDIRECT, OR CONSEQUENTIAL DAMAGES, EVEN IF NOTIFIED OF THE POSSIBILITY OF SUCH DAMAGES.

------

The Statement of Additional Information (SAI) contains additional information about the Contract, the Company, and the Separate Account, including financial statements. The SAI is dated the same date as this prospectus, and the SAI is incorporated by reference into this prospectus. To request a free copy of the SAI, to request other information about the Contract, or to make investor inquiries, you may contact us by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Mailing: Annuity Service Center, P.O. Box 15648, Amarillo, Texas 79105

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Calling: 1-800-448-2542

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Visiting: www.corebridgefinancial.com/rs/prospectus-and-reports/annuities

You may also obtain reports and other information about the Separate Account on the SEC's website at www.sec.gov, and copies of this information may be obtained, upon payment of a duplicating fee, by electronic request at the following email address: publicinfo@sec.gov.

EDGAR Contract Identifier: C000257286

<sup>©</sup> 2026 Corebridge Financial, Inc.

All Rights Reserved.

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**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK** 

**USL SEPARATE ACCOUNT RS**

**UNITS OF INTEREST UNDER GROUP AND INDIVIDUAL VARIABLE DEFERRED ANNUITY CONTRACTS WITH FIXED FUNDING** 

**PORTFOLIO DIRECTOR**<sup>®</sup> **NY** 

**Series 1.00 to 12.00**

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**STATEMENT OF ADDITIONAL INFORMATION**

------

**May 1, 2026** 

This Statement of Additional Information ("SAI") is not a prospectus but contains information in addition to that set forth in the prospectus for Portfolio Director dated May 1, 2026, and should be read in conjunction with the prospectus. The terms used in this SAI have the same meaning as those set forth in the prospectus. A prospectus may be obtained free of charge by calling or writing The United States Life Insurance Company in the City of New York (the "Company"), at Annuity Service Center, P.O. Box 15648, Amarillo, Texas 79105; 1-800-448-2542. Prospectuses are also available on the internet at www.corebridgefinancial.com/rs/prospectus-and-reports/annuities.

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**Table of Contents**

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| | |
|:---|:---|
| [General Information and History](#xx_e1552bed-e110-437b-849a-a21053520f0c_1) | 3 |
| [Non-Principal Risks of Investing in the Contract](#xx_a2bc5b80-78f2-4d1c-b2bf-0f60a6bbd945_1) | 4 |
| [Services](#xx_a2bc5b80-78f2-4d1c-b2bf-0f60a6bbd945_1) | 4 |
| [Purchase of Securities Being Offered](#xx_04bb9c4c-e992-4c50-8e91-440e06c23709_1) | 5 |
| [Annuity Payments](#xx_a18f10d3-6d2d-4d3c-8433-e372d6caf065_1) | 7 |
| [Assumed Investment Rate](#xx_a18f10d3-6d2d-4d3c-8433-e372d6caf065_1) | 7 |
| [Amount of Payout Payments](#xx_a18f10d3-6d2d-4d3c-8433-e372d6caf065_1) | 7 |
| [Payout Unit Value](#xx_a18f10d3-6d2d-4d3c-8433-e372d6caf065_1) | 7 |
| [Illustration of Calculation of Payout Unit Value](#xx_a18f10d3-6d2d-4d3c-8433-e372d6caf065_2) | 8 |
| [Illustration of Payout Payments](#xx_a18f10d3-6d2d-4d3c-8433-e372d6caf065_2) | 8 |
| [Underwriters](#xx_a18f10d3-6d2d-4d3c-8433-e372d6caf065_2) | 8 |
| [Financial Statements](#xx_a18f10d3-6d2d-4d3c-8433-e372d6caf065_2) | 8 |

---

------

**General Information and History**

------

Flexible payment deferred annuity contracts ("Contracts") are offered in connection with the prospectus to which this SAI relates. Under flexible payment Contracts, Purchase Payments generally are made until retirement age is reached. However, no Purchase Payments are required to be made after the first payment. Purchase Payments are subject to minimum payment requirements under the Contract. The Contracts are non-participating and will not share in any of the profits of the Company.

**About USL** 

The United States Life Insurance Company in the City of New York ("USL") is a stock life insurance company organized under the laws of the State of New York on February 25, 1850. Its home office is 1133 Avenue of the Americas, 33rd Floor, New York, NY 10036. USL conducts life insurance and annuity business primarily in the State of New York. USL is an indirect, wholly owned subsidiary of Corebridge Financial, Inc. ("Corebridge"). USL is obligated to pay full amounts promised to investors under the Contracts, subject to its financial strength and claims-paying ability.

On March 26, 2026, Corebridge and Equitable Holdings, Inc., announced that they entered into a definitive agreement to combine in an all-stock merger. Under the terms of the merger agreement, both companies will become wholly owned subsidiaries of a newly formed holding company, which will be renamed "Equitable Holdings, Inc." upon the closing of the transaction. The transaction is expected to close by year-end 2026, subject to certain regulatory approvals and other customary closing conditions. Upon completion of the transaction, USL will be an indirect wholly owned subsidiary of the new Equitable Holdings, Inc.

**About USL Separate Account RS** 

When you direct money to the Contract's Variable Investment Options, you will be sending that money through USL Separate Account RS. You do not invest directly in the Portfolio Companies made available in the Contract. USL Separate Account RS invests in the Portfolio Companies on behalf of your account. USL acts as custodian for the Portfolio Company shares owned through the Separate Account which is made up of what we call "Divisions." Each Division invests in a different Portfolio Company made available through the Contract. The earnings (or losses) of each Division are credited to (or charged against) the assets of that Division, and do not affect the performance of the other Divisions of the Separate Account.

USL established Separate Account RS on June 14, 2024 under New York Insurance law. The Separate Account is registered with the SEC as a unit investment trust under the Investment Company Act of 1940, as amended, (the "1940 Act"). Units of interest in the Separate Account are registered as securities under the Securities Act of 1933, as amended (the "1933 Act").

The Separate Account is administered and accounted for as part of the Company's business operations. However, the income, capital gains or capital losses, whether or not realized, of each Division of the Separate Account are credited to or charged against the assets held in that Division without regard to the income, capital gains or capital losses of any other Division or arising out of any other business the Company may conduct. In accordance with the terms of the Contract, USL Separate Account RS may not be used to pay any liabilities of the insurance company other those arising from the Contracts. Income, gains, and losses credited to, or charged against, the Separate Account reflects its own investment experience and not the investment experience of USL's other assets. As stated in the Contract, New York Insurance Law requires that the assets of the Separate Account attributable to the Contract be held exclusively for the benefit of the Contract owner, Participants, Annuitants, and Beneficiaries of the Contracts.

We are obligated to pay all amounts promised to investors under the Contracts. The commitments under the Contracts are the sole obligation of USL. All amounts paid from our General Account, including our obligations under any Fixed Account Option and any death benefits or Payout Payments, in excess of your amounts in the Separate Account are subject to the Company's financial strength, claims-paying ability, and long-term ability to make payments.

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**Non-Principal Risks of Investing in the Contract**

------

**Not applicable.**

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**Services**

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USL acts as custodian of the Separate Account. USL has custody of all assets and cash of the Separate Account and handles the collection of proceeds of shares of the Funds bought and sold by the Separate Account.

PricewaterhouseCoopers LLP, located at 300 Madison Avenue, New York, New York 10017, serves as the independent registered public accounting firm for USL Separate Account RS and The United States Life Insurance Company in the City of New York. ("USL").

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**Purchase of Securities Being Offered**

------

Exchanges from variable contracts previously issued by the Company or affiliates may be exchanged into the USL Portfolio Director contract. For certain exchanges from VALIC Portfolio Director, charges or transfer restrictions may be waived on the exchange transaction.

*Surrender Charges* 

If you are exchanging a contract issued by USL's affiliate, VALIC, you may have not had a surrender charge or may have had a different surrender charge schedule for partial or total surrenders. Upon completion of the exchange into the USL Portfolio Director contract, the surrender charges and the surrender charge schedule for Portfolio Director will become effective to the extent applicable.

For Series 1, 5, and 7 contracts, Portfolio Director will assess a surrender charge upon total or partial surrenders. Purchase Payments exchanged into Portfolio which were made within 5 years before the date of the exchange will be treated as Purchase Payments under Portfolio Director for purposes of calculating a surrender charge and such payments will be deemed to have been made under Portfolio Director on the date the Purchase Payments were made under the previous contract for purposes of calculating the surrender charge under Portfolio Director. For group plans, the most recent Purchase Payments are assumed to be withdrawn before older ones.

For Series 11 and Series 14 contracts of Portfolio Director, there are no surrender charges for early withdrawals. However, a 5% charge for transfers from Fixed Account Plus to other funding entities will be assessed for Series 11 contracts unless a waiver applies.

*Other Charges* 

For Series 1 and Series 14 Portfolio Director contracts, a quarterly Variable Investment Option Maintenance Charge ("Maintenance Charge") of $3.75 is assessed for each calendar quarter during the Purchase Period during which any Variable Account Option Account Value is credited to a Participant's Account. The fee is to reimburse the Company for some of the administrative expenses associated with the Variable Account Options. No fee is assessed for any calendar quarter if the Account Value is credited only to the Fixed Account Options throughout the quarter. If you are exchanging a contract issued by VALIC, that contract may not have included a Maintenance Charge or such a charge may have been a different amount and, upon completion of the exchange into the USL Portfolio Director contract, such fee begins immediately if an exchange is made into any Variable Account Option offered under Portfolio Director for which a Maintenance Fee applies. For Series 5, 7, and 11 contracts, a Maintenance Charge will not be assessed.

The Maintenance Charge may also be reduced or waived by USL for Portfolio Director if the administrative expenses are expected to be lower for that Contract. To cover expenses not covered by the account maintenance charge and to compensate the Company for assuming mortality risks and administration and distribution expenses under Portfolio Director, an additional daily charge with an annualized rate of up to 1.25% (or lower amounts during the Purchase Period for different series of Portfolio Director), depending upon the Variable Account Options selected, if any, on the daily net asset value of Separate Account RS is attributable to Portfolio Director.

*Investment Options* 

Under your previous contract, you may have had a different set of Variable Investment and/or Fixed Account Options available. Under Portfolio Director, various divisions of USL Separate Account RS are available, and each division invests in a different mutual fund. Two fixed account options are also available. Variable Investment Options available in Portfolio Director are held in Separate Account RS and fixed options are held in the USL General Account.

*Guaranteed Annuity Rates* 

Mortality rates have improved since annuity rates were developed for previously issued VALIC contracts. Therefore, the annuity rates guaranteed in USL Portfolio Director may be less favorable to Contract Owners and Annuitants than those guaranteed in other contracts. However, the current annuity rates being charged for fixed annuities under the "betterment of rates" provisions in the contract are more favorable than those guaranteed under Portfolio Director or the other contracts. Of course, no assurance can be given that this will continue to be true at the time of annuitization for a given contract.

*Group Unallocated Contracts* 

We do not allow exchanges from group unallocated contracts or fixed annuity contracts.

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For more detailed information about the surrender and other charges, investment options, and annuity rates, please refer to the applicable Portfolio Director prospectus and your contract.

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**Annuity Payments**

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**Assumed Investment Rate** 

The discussion concerning the amount of Payout Payments which follows this section is based on an Assumed Investment Rate of 3½% per annum. However, the Company will permit each Annuitant choosing a variable payout option to select an Assumed Investment Rate permitted by state law or regulations other than the 3½% rate described here as follows: 3%, 4½%, or 5% per annum. (Note: an Assumed Investment Rate higher than 5% may not be selected under individual Contracts.) The foregoing Assumed Investment Rates are used merely in order to determine the first monthly payment per thousand dollars of value. It should not be inferred that such rates will bear any relationship to the actual net investment experience of USL Separate Account RS.

**Amount of Payout Payments** 

The amount of the first variable Payout Payment to the Annuitant will depend on the amount of the Account Value applied to effect the variable annuity as of the tenth day immediately preceding the date Payout Payments commence, the amount of any premium tax owed, the annuity option selected, and the age of the Annuitant.

The Contracts contain tables indicating the dollar amount of the first Payout Payment under each payout option for each $1,000 of Account Value (after the deduction for any premium tax) at various ages. These tables are based upon the Annuity 2000 Table (promulgated by the Society of Actuaries) and an Assumed Investment Rate of 3%, 3½%, 4% and 5% per annum (3½% in the group Contract).

The portion of the first monthly variable Payout Payment derived from a Division of USL Separate Account RS is divided by the Payout Unit value for that Division (calculated ten days prior to the date of the first monthly payment) to determine the number of Payout Units in each Division represented by the payment. The number of such units will remain fixed during the Payout Period, assuming the Annuitant makes no transfers of Payout Units to provide Payout Units under another Division or to provide a fixed annuity.

In any subsequent month, the dollar amount of the variable Payout Payment derived from each Division is determined by multiplying the number of Payout Units in that Division by the value of such Payout Unit on the tenth day preceding the due date of such payment. The Payout Unit value will increase or decrease in proportion to the net investment return of the Division or Divisions underlying the variable payout since the date of the previous Payout Payment, less an adjustment to neutralize the 3½% or other Assumed Investment Rate referred to above.

Therefore, the dollar amount of variable Payout Payments after the first year will vary with the amount by which the net investment return is greater or less than 3½% per annum. For example, if a Division has a cumulative net investment return of 5% over a one year period, the first Payout Payment in the next year will be approximately 1½ percentage points greater than the payment on the same date in the preceding year, and subsequent payments will continue to vary with the investment experience of the Division. If such net investment return is 1% over a one year period, the first Payout Payment in the next year will be approximately 2½ percentage points less than the payment on the same date in the preceding year, and subsequent payments will continue to vary with the investment experience of the applicable Division.

Each deferred Contract provides that, when fixed Payout Payments are to be made under one of the first four payout options, the monthly payment to the Annuitant will not be less than the monthly payment produced by the then current settlement option rates, which will not be less than the rates used for a currently issued single payment immediate annuity contract. The purpose of this provision is to assure the Annuitant that, at retirement, if the fixed payout purchase rates then required by the Company for new single payment immediate annuity Contracts are significantly more favorable than the annuity rates guaranteed by a Contract, the Annuitant will be given the benefit of the new annuity rates.

**Payout Unit Value** 

The value of a Payout Unit is calculated at the same time that the value of a Purchase Unit is calculated and is based on the same values for Fund shares and other assets and liabilities. (See "Purchase Period" in the prospectus.) The calculation of Payout Unit value is discussed in the prospectus under "Payout Period."

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The following illustrations show, by use of hypothetical examples, the method of determining the Payout Unit value and the amount of variable annuity payments.

**Illustration of Calculation of Payout Unit Value** 

*Example 7.* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Payout Unit value, beginning of period $.980000

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Net investment factor for Period (see Example 3) 1.023558

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Daily adjustment for 3 ½% Assumed Investment Rate .999906

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. (2)x(3) 1.023462

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Payout Unit value, end of period (1)x(4) $1.002993

**Illustration of Payout Payments** 

*Example 8. Annuitant age 65, Life Annuity with 120 Payments Certain* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Number of Purchase Units at Payout Date 10,000.00

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Purchase Unit value (see Example 3) $1.800000

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Account Value of Contract (1)×(2) $18,000.00

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. First monthly Payout Payment per $1,000 of Account Value $5.63

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. First monthly Payout Payment (3)×(4)÷1,000 $101.34

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. Payout Unit value (see Example 8) $.980000

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. Number of Payout Units (5)÷(6) $103.408

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. Assume Payout Unit value for second month equal to $.997000

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9. Second monthly Payout Payment (7)×(8) $103.10

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10. Assume Payout Unit value for third month equal to $.953000

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11. Third monthly Payout Payment (7)×(10) $98.55

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**Underwriters**

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Corebridge Capital Services, Inc. (the "Distributor"), is the distributor for USL Separate Account RS. The Distributor, an affiliate of the Company due to common ownership, is located at 30 Hudson Street, 16th Floor, Jersey City, NJ 07302. The Distributor is a Delaware corporation and a member of FINRA.

The Contracts are sold in a continuous offering by licensed insurance agents who are registered representatives of broker-dealers that are members of the Financial Industry Regulatory Authority ("FINRA").

Financial professionals who sell the Contracts will be compensated for such sales by commissions of each first-year Purchase Payment. The financial professional will receive commissions for level Purchase Payments in subsequent years and on increases in the amount of Purchase Payments in the year of increase. During the first two years of employment, financial professionals may also receive developmental commissions for each first-year Purchase Payment and for increases in the amount of Purchase Payments.

Pursuant to its underwriting agreement with the Distributor and USL Separate Account RS, the Company reimburses the Distributor for reasonable sales expenses, including overhead expenses. The Distributor does not retain or receive commissions for Portfolio Director.

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**Financial Statements**

------

PricewaterhouseCoopers LLP, located at 300 Madison Avenue, New York, New York 10017, serves as the independent registered public accounting firm for The United States Life Insurance Company in the City of New York Separate Account RS and The United States Life Insurance Company in the City of New York ("USL").

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You may obtain a free copy of these financial statements if you write us at our Home Office, located at 2929 Allen Parkway, Houston, Texas, 77019, call us at 1-800-448-2542, or visit www.corebridgefinancial.com/rs/prospectus-and-reports/annuities. The financial statements have also been filed with the SEC and can be obtained through its website at www.sec.gov.

The following financial statements included on the most recent [Form N-VPFS](https://www.sec.gov/Archives/edgar/data/2041358/000119312526166562/d51102dnvpfs.htm) filed with the SEC have been so incorporated in reliance on the reports of PricewaterhouseCoopers LLP, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The audited Statutory Financial Statements and Supplemental Information of The United States Life Insurance Company in the City of New York, which comprise the statutory statements of admitted assets, liabilities and capital and surplus as of December 31, 2025, and December 31, 2024, and the related statutory statements of operations, of changes in capital and surplus, and of cash flows for each of the three years in the period ended December 31, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The audited statement of assets and liabilities of The United States Life Insurance Company in the City of New York Separate Account RS of The United States Life Insurance Company in the City of New York as of December 31, 2025, and the related statements of operations and changes in net assets for each of the two years in the period then ended December 31, 2025.

The financial statements of USL should be considered only as bearing on the ability of USL to meet its obligations under the Contracts, which include death benefits, and its assumption of the mortality and expense risks.© **2026 Corebridge Financial, Inc.**

All Rights Reserved.

------

**Part C — Other InformatiON**

**Item 27.**

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

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| | | |
|:---|:---|:---|
| **Exhibit** <br> **Number**<br>| **Description** | **Location** |
| (a) | &nbsp;&nbsp; [Board of Directors Resolution Establishing](https://www.sec.gov/Archives/edgar/data/2041358/000119312524266035/d731016dex99a.htm)<br> [USL Separate Account RS on June 14, 2024](https://www.sec.gov/Archives/edgar/data/2041358/000119312524266035/d731016dex99a.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Initial Registration Statement <br> of Form N-4, File Nos. 333-283464 and 811-24014, filed on <br> November 26, 2024, Accession No. 0001193125-24-266035.<br>|
| (b) | Custodian Agreements | Not Applicable. |
| (c) | [Distribution Agreement](https://www.sec.gov/Archives/edgar/data/931344/000119312519119350/d705265dex993a.htm) | &nbsp;&nbsp; Incorporated by reference to Post-Effective Amendment <br> No. 24 and Amendment No. 24, File Nos. 333-178841 and <br> 811-08810, filed on April 25, 2019, Accession <br> No. 0001193125-19-119350.<br>|
| (d)(1) | &nbsp;&nbsp; [Specimen Certificate of Participation under](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d1.htm)<br> [Group Annuity Contract (Form](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d1.htm)<br> [UITG-525P-WSC)](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d1.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (d)(2) | &nbsp;&nbsp; [Specimen Group Annuity Contract (Form](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d2.htm)<br> [UITG-525-WSC)](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d2.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (d)(3) | &nbsp;&nbsp; [Specimen Certificate of Participation under](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d3.htm)<br> [Group Annuity Contract (Form UITG-525P)](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d3.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (d)(4) | &nbsp;&nbsp; [Specimen Group Annuity Contract (Form](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d4.htm)<br> [UITG-525)](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d4.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (d)(5) | &nbsp;&nbsp; [Specimen Certificate of Participation under](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d5.htm)<br> [Group Annuity Contract (Form](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d5.htm)<br> [UITG-525P-5PCMC)](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d5.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (d)(6) | &nbsp;&nbsp; [Specimen Group Annuity Contract (Form](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d6.htm)<br> [UITG-525-5PCMC)](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d6.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (d)(7) | &nbsp;&nbsp; [Specimen Certificate of Participation under](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d7.htm)<br> [Group Annuity Contract (Form](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d7.htm)<br> [UITG-525PSWMC)](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d7.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (d)(8) | &nbsp;&nbsp; [Specimen Group Annuity Contract. (Form](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d8.htm)<br> [UITG-525SWMC)](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99d8.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| d(9)(i) | &nbsp;&nbsp; [Specimen Group Annuity Contract (Form](d84112dex99d9i.htm)<br> [UITG-525-TRMC)](d84112dex99d9i.htm)<br>| Filed herewith. |
| d(9)(ii) | &nbsp;&nbsp; [Specimen Certificate of Participation under](d84112dex99d9ii.htm)<br> [Group Annuity Contract (Form](d84112dex99d9ii.htm)<br> [UITG-525P-TRMC)](d84112dex99d9ii.htm)<br>| Filed herewith. |
| d(10) | &nbsp;&nbsp; [Specimen Group Annuity Data Page (Form](d84112dex99d10.htm)<br> [UITG-525-5PCMC-DP)](d84112dex99d10.htm)<br>| Filed herewith. |
| d(11)(i) | &nbsp;&nbsp; [Specimen Individual IRA Contract (Form](d84112dex99d11i.htm)<br> [UIT-525 Contract)](d84112dex99d11i.htm)<br>| Filed herewith. |
| d(11)(ii) | &nbsp;&nbsp; [Specimen Individual IRA Data Page (Form](d84112dex99d11ii.htm)<br> [UIT-525-DP)](d84112dex99d11ii.htm)<br>| Filed herewith. |
| d(12) | &nbsp;&nbsp; [Specimen Traditional Individual Retirement](d84112dex99d12.htm)<br> [Account Annuity Endorsement Contract (](d84112dex99d12.htm)<br> [Form USLE-6171 (4-24))](d84112dex99d12.htm)<br>| Filed herewith. |

---

------

---

| | | |
|:---|:---|:---|
| **Exhibit** <br> **Number**<br>| **Description** | **Location** |
| d(13) | &nbsp;&nbsp; [Specimen (403)b Plan Endorsement Annuity](d84112dex99d13.htm)<br> [Contract (Form PE-525-403-G)](d84112dex99d13.htm)<br>| Filed herewith. |
| d(14) | &nbsp;&nbsp; [Specimen Qualified Plan Endorsement](d84112dex99d14.htm)<br> [Annuity Contract (Form PE-525-Q)](d84112dex99d14.htm)<br>| Filed herewith. |
| d(15) | &nbsp;&nbsp; [Specimen 415 Plan Endorsement Annuity](d84112dex99d15.htm)<br> [Contract (Form PE-525-415)](d84112dex99d15.htm)<br>| Filed herewith. |
| d(16) | &nbsp;&nbsp; [Specimen Unfunded Plan Endorsement](d84112dex99d16.htm)<br> [Annuity Contract (Form PE-525-UF)](d84112dex99d16.htm)<br>| Filed herewith. |
| d(17) | &nbsp;&nbsp; [Specimen Section 72 Plan Endorsement](d84112dex99d17.htm)<br> [Annuity Contract (Form PE-525-72)](d84112dex99d17.htm)<br>| Filed herewith. |
| d(18) | &nbsp;&nbsp; [Specimen ERISA Loan Endorsement Annuity](d84112dex99d18.htm)<br> [Contract (Form LE-ERISA-525-NY)](d84112dex99d18.htm)<br>| Filed herewith. |
| d(19) | &nbsp;&nbsp; [Specimen Non-ERISA Loan Endorsement](d84112dex99d19.htm)<br> [Annuity Contract (Form](d84112dex99d19.htm)<br> [LE-NONERISA-525-NY)](d84112dex99d19.htm)<br>| Filed herewith. |
| (e) | [Specimen Group Master Application](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99e.htm) | &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (f)(1) | &nbsp;&nbsp; [Copy of the Bylaws of the United States Life](https://www.sec.gov/Archives/edgar/data/805749/000119312511120900/dex99f1.txt)<br> [Insurance Company in the City of New York,](https://www.sec.gov/Archives/edgar/data/805749/000119312511120900/dex99f1.txt)<br> [amended and restated December 14, 2010](https://www.sec.gov/Archives/edgar/data/805749/000119312511120900/dex99f1.txt)<br>| &nbsp;&nbsp; Incorporated by reference to Post-Effective <br> AmendmentNo. 1 and Amendment No. 2, File <br> Nos. 333-171493 and811-04865-01, filed on May 2, 2011, <br> AccessionNo. 0001193125-11-120900.<br>|
| (g) | Reinsurance Contracts | Not Applicable. |
| (h)(1)(i) | &nbsp;&nbsp; [Participation Agreement between USL and](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h1i.htm)<br> [American Beacon Funds, American Beacon](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h1i.htm)<br> [Advisors, Inc., dated as of December 17,](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h1i.htm)<br> [2024](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h1i.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(1)(ii) | &nbsp;&nbsp; [Administrative Services Agreement between](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h1ii.htm)<br> [USL and American Beacon Funds, American](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h1ii.htm)<br> [Beacon Advisors, Inc., dated as of](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h1ii.htm)<br> [December 17, 2024](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h1ii.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(2)(i) | &nbsp;&nbsp; [Participation Agreement between USL and](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h2i.htm)<br> [Ariel Investment Trust, Ariel Distributors,](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h2i.htm)<br> [LLC, and Ariel Distributors, Inc., dated as of](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h2i.htm)<br> [October 2, 2024](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h2i.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(2)(ii) | &nbsp;&nbsp; [Administrative Services Agreement between](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h2ii.htm)<br> [USL and Ariel Investment Trust, Ariel](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h2ii.htm)<br> [Distributors, LLC, and Ariel Distributors,](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h2ii.htm)<br> [Inc., dated as of October 2, 2024](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h2ii.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(3)(i) | &nbsp;&nbsp; [Participation Agreement between USL and](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h3i.htm)<br> [Goldman Sachs Variable Insurance Trust,](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h3i.htm)<br> [Goldman Sachs & CO. LLC., dated as of](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h3i.htm)<br> [March 6, 2025](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h3i.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(3)(ii) | &nbsp;&nbsp; [Administration Services Agreement between](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h3ii.htm)<br> [USL and Goldman Sachs Asset Management,](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h3ii.htm)<br> [L.P., dated as of March 6. 2025](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h3ii.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(4)(i) | &nbsp;&nbsp; [Participation Agreement between USL and](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4i.htm)<br> [Invesco Distributors Inc. and AIM](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4i.htm)<br> [Investment Funds (Invesco Investment](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4i.htm)<br> [Funds), dated as of April 2, 2025](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4i.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(4)(ii) | &nbsp;&nbsp; [Administrative Services Agreement between](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4ii.htm)<br> [USL and Invesco Distributors, Inc., dated as](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4ii.htm)<br> [of April 2, 2025](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4ii.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|

---

------

---

| | | |
|:---|:---|:---|
| **Exhibit** <br> **Number**<br>| **Description** | **Location** |
| (h)(4)(iii) | &nbsp;&nbsp; [Sub-Accounting Agreement between USL](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4iii.htm)<br> [and Invesco Investment Services, Inc., dated](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4iii.htm)<br> [as of April 2, 2025](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h4iii.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(5)(i) | &nbsp;&nbsp; [Participation Agreement between USL and](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5i.htm)<br> &nbsp;&nbsp;&nbsp;&nbsp;[T. Rowe Price Investment Services Inc.,](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5i.htm)<br> &nbsp;&nbsp;&nbsp;&nbsp;[T. Rowe Price Services Inc., and T. Rowe](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5i.htm)<br> [Price Associates, Inc., dated as of](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5i.htm)<br> [January 16, 2025](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5i.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(5)(ii) | &nbsp;&nbsp; [Administration Servies Agreement between](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5ii.htm)<br> [USL and T. Rowe Price Investment Services,](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5ii.htm)<br> [Inc., and T. Rowe Price Services, Inc., dated](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5ii.htm)<br> [as of January 16, 2025](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h5ii.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (h)(6)(i) | &nbsp;&nbsp; [Participation Agreement between USL and](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h6i.htm)<br> [The Vanguard Group, Inc., dated as of](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h6i.htm)<br> [March 13, 2025](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99h6i.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.h<br>|
| h(7) | &nbsp;&nbsp; [Participation Agreement between VALIC](d84112dex99h7.htm)<br> [Company I and USL dated as of July 1,](d84112dex99h7.htm)<br> [2025](d84112dex99h7.htm)<br>| Filed herewith |
| (i) | Administrative Contracts | Not Applicable. |
| (j) | Other Material Contracts | Not Applicable. |
| (k) | [Legal Opinion](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99k.htm) | &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (l) | &nbsp;&nbsp; [Consent of Independent Registered Public](d84112dex99l.htm)<br> [Accounting Firm- PricewaterhouseCoopers](d84112dex99l.htm)<br> [LLP.](d84112dex99l.htm)<br>| Filed herewith |
| (m) | Omitted Financial Statements | None. |
| (n) | Initial Capital Agreements | Not Applicable. |
| (o) | [Form of Initial Summary Prospectus](https://www.sec.gov/Archives/edgar/data/2041358/000119312525189827/d934124dex99o.htm) | &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 and Pre-Effective Amendment No. 1, File <br> Nos. 333-283464 and 811-24014, filed on August 27, 2025, <br> Accession No. 0001193125-25-189827.<br>|
| (p) | &nbsp;&nbsp; [Power of Attorney — The United States Life](https://www.sec.gov/Archives/edgar/data/1310558/000119312525250005/d62175dex99p.htm)<br> [Insurance Company in the City of New York](https://www.sec.gov/Archives/edgar/data/1310558/000119312525250005/d62175dex99p.htm)<br>| &nbsp;&nbsp; Incorporated by reference to Pre-Effective Amendment <br> No. 1 to Form N-4, File No. 333-284520, filed on <br> October 24, 2025, Accession No. 0001193125-26-016617.<br>|

---

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

The directors and principal officers of the Company are set forth below. The business address of each officer and director is 1133 Avenue of the Americas, 33rd Floor, New York, NY 10036, unless otherwise noted.

---

| | |
|:---|:---|
| **Names, Positions and Offices Held with Depositor** | **Names, Positions and Offices Held with Depositor** |
| Christopher B. Smith\* (6) | Director, Chairman of the Board, and President |
| Christopher P. Filiaggi (6) | Director, Senior Vice President and Chief Financial Officer |
| Lisa M. Longino (6) | Director, Executive Vice President, and Chief Investment Officer |
| Jonathan J. Novak\* (1) | Director, President, Institutional Markets |
| Bryan A. Pinsky (2)\* | Director, President, Individual Retirement |
| Eric G. Tarnow | Director, Senior Vice President, Head of Life Insurance |
| William J. Carr | Director |
| Glen D. Keller | Director |
| Sandra M. McDermott | Director |
| John P. Bryne lll (3) | President, Financial Distributor |
| Terri N. Fiedler\* (3) | President, Group Retirement |
| Steven D. ("Doug") Caldwell, Jr. | Executive Vice President and Chief Risk Officer |

---

------

---

| | |
|:---|:---|
| **Names, Positions and Offices Held with Depositor** | **Names, Positions and Offices Held with Depositor** |
| David Ditillo\* (4) | Executive Vice President and Chief Information Officer |
| Elizabeth B. Cropper\*(6) | Executive Vice President and Chief Human Resources Officer |
| Emily W. Gingrich | Senior Vice President, Chief Actuary and Corporate Illustration <br> Actuary<br>|
| Patricia M. Schwartz (2) | Senior Vice President, Head of Valuation and Financial Reporting, <br> and Appointed Actuary<br>|
| Christopher V. Muchmore (2) | Senior Vice President, Chief Financial Officer, Individual Retirement |
| Sai P. Raman (5) | Senior Vice President, Institutional Markets |
| Mallary L. Reznik (2) | Senior Vice President, General Counsel and Assistant Secretary |
| Jeannette N. Pina (6) | Senior Vice President, Corporate Secretary |
| Johnathan A. Gold (6) | Senior Vice President and Deputy Investment Officer |
| Christina M. Haley (2) | Senior Vice President, Individual Retirement Products |
| Brigitte K. Lenz | Vice President and Controller |
| Jennifer Powell (3) | Vice President and Chief Compliance Officer, and 38a-1 Compliance <br> Officer<br>|
| Brian O. Moon (6) | Vice President and Treasurer |
| Mersini G. Keller | Vice President and Tax Officer |
| Angel R. Ramos (3) | Vice President and Tax Officer |
| Aimy T. Tran (2) | Vice President, Product Filing |
| Tyra G. Wheatley (3) | Vice President, Product Filing |
| Barbara L. Rayll (3) | Vice President, Business Case Development |
| Korey L. Dalton | Vice President |
| Christopher J. Hobson (2) | Vice President |
| Jennifer N. Miller | Vice President |
| Marjorie D. Brothers (3) | Assistant Secretary |
| Alison Chen (1) | Assistant Secretary |
| William Langston (6) | Assistant Secretary |
| Angela G. Bates | Anti-Money Laundering and Economic Sanctions Compliance Officer |
| Joey D. Zhou (3) | Illustration Actuary |
| Michael F. Mulligan (1) | Head of International Pension Risk Transfer |
| Ethan D. Bronsnick (6) | Head of U.S. Pension Risk Transfer |
| Aileen V. Apuy | Manager, State Filings |
| Connie C. Merer (2) | Assistant Manager, State Filings |
| Melissa H. Cozart (3) | Privacy Officer |
| Thomas Bartolomeo (4) | Chief Information Security Officer |

---

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(1) 10880 Wilshire Boulevard, Suite 1101, Los Angeles, CA 90024

(2) 21650 Oxnard Street, Suite 750, Woodland Hills, CA 91367

(3) 2919 Allen Parkway, Woodson Tower, Houston, TX 77019

(4) 3211 Shannon Road, Durham, NC 27707

(5) 401 Meritt 7, Norwalk, CT 06897

(6) 30 Hudson Street, Jersey City, NJ 07302

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

The Registered Separate Account is a separate account of The United States Life Insurance Company in the City of New York ("Insurance Company"). The Insurance Company is an indirect, wholly owned subsidiary of Corebridge Financial, Inc. ("Corebridge"). An organizational chart for Corebridge can be found as [Exhibit 21 in Corebridge Form 10-k, SEC File](https://www.sec.gov/Archives/edgar/data/1889539/000188953926000022/0001889539-26-000022-index.htm)[No. 001-41504, Accession No. 0001889539-26-000022, filed on February 11, 2026](https://www.sec.gov/Archives/edgar/data/1889539/000188953926000022/0001889539-26-000022-index.htm). Exhibit 21 is incorporated herein by reference.

**Item 30. *Indemnification*** 

Insofar as indemnification for liability arising under the Securities Act of 1933 ("Act") may be permitted to directors, officers and controlling persons of the Registered Separate Account pursuant to the foregoing provisions, or otherwise, the Registered

------

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

**The United States Life Insurance Company in the City of New York** 

To the full extent authorized by law, The United States Life Insurance Company in the City of New York shall indemnify any person made, or threatened to be made, a party to an action or proceeding, whether criminal or civil, by reason of the fact that he, his testator or intestate is or was a director or officer of the corporation or serves or served in any capacity in any other corporation at the request of The United States Life Insurance Company in the City of New York. Nothing contained herein shall affect any rights to indemnification to which corporate personnel other than directors and officers may be entitled by contract or otherwise under law.

**Item 31. *Principal Underwriter*** 

(a) Corebridge Capital Services, Inc. acts as distributor for the following investment companies:

**American General Life Insurance Company** 

Variable Separate Account

Variable Annuity Account Five

Variable Annuity Account Seven

Variable Annuity Account Nine

Variable Annuity Account Ten

AG Separate Account D

AGL Separate Account I of AGL

AGL Separate Account VL-R

**The United States Life Insurance Company in the City of New York** 

FS Variable Separate Account

FS Variable Annuity Account Five

USL Separate Account USL VL-R

USL Separate Account USL A

USL Separate Account RS

**The Variable Annuity Life Insurance Company** 

Variable Annuity Life Insurance Co Separate Account A

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**VALIC Company 1** 

(b) Directors, Officers and principal place of business:

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| | |
|:---|:---|
| **Officer/Directors\*** | **Position** |
| Christina M. Nasta | Director, Chairman of the Board, President and Executive Chief <br> Officer<br>|
| John P. Byrne III (1) | Director |
| Nicholas G. Intrieri | Director |
| Ryan Tapak | Director |
| Eric Taylor | Director |
| Cynthia L. Burnette (1) | Vice President, Chief Financial Officer, Chief Operations |
| Michael Fortey (1) | Chief Compliance Officer |
| Jeannette N. Pina | Senior Vice President and Corporate Secretary |
| Mersini G. Keller | Vice President, Tax Officer |
| Anish Cheeran (1) | Vice President, Tax Officer |
| Angel Ramos (1) | Vice President, Tax Officer |
| Katarzyna Halasiewicz (1) | Vice President, Tax Officer |
| Mallary L. Reznik (2) | Vice President |
| Marjorie Brothers (1) | Assistant Secretary |
| Alison Chen (2) | Assistant Secretary |
| William Langston | Assistant Secretary |

---

\* Unless otherwise indicated, the principal business address of Corebridge Capital Services, Inc. and of each of the above individuals is 30 Hudson Street, 16th Floor, Jersey City, NJ 07302.

Principal business address 2919 Allen Parkway, Houston, TX 77019

Principal business address 21650 Oxnard Street, Suite 750, Woodland Hills, CA 91367-4997

(c) Corebridge Capital Services, Inc. retains no compensation or commissions from the Registered Separate Account.

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

All records referenced under Section 31(a) of the Investment Company Act of 1940, and Rules 31a-1 through 31a-3 thereunder, are maintained and in the custody of The United States Life Insurance Company in the City of New York located at 28 Liberty Street, Floor 47, New York, NY 10005-1400.

**Item 33. *Management Services*** 

Not Applicable.

**Item 34. Fee Representation and Other Representations** 

**Fee Representation** 

Depositor represents that the fees and charges to be deducted under the Contracts described in the prospectus contained in this Registration Statement, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by Depositor in accordance with Section 26(f)(2)(A) of the Investment Company Act of 1940.

**Other Representations** 

The Registrant hereby represents that it is relying on the No-Action Letter issued by the Division of Investment Management to the American Council of Life Insurance dated November 28, 1988 (Commission Ref. No. IP-6-88). Registrant has complied with conditions one through four on the No-Action Letter.

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**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant, USL Separate Account RS has duly caused this Registration Statement to be signed on its behalf by the undersigned, duly authorized, in the City of New York, and State of New York, on this 22<sup>nd</sup> of April 2026.

**USL SEPARATE ACCOUNT RS** 

(Registered Separate Account)

BY: THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK

(On behalf of the Registered Separate Account and itself)

BY:

/s/ CHRISTOPHER P. FILIAGGI

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CHRISTOPHER P. FILIAGGI

DIRECTOR, SENIOR VICE PRESIDENT, AND CHIEF FINANCIAL OFFICER

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| \*CHRISTOPHER B. SMITH<br>CHRISTOPHER B. SMITH<br>| &nbsp;&nbsp;&nbsp;&nbsp; Director, Chairman of the Board, and President (Principal <br> Executive Officer)<br>| April 22, 2026 |
| /s/ CHRISTOPHER P. FILIAGGI<br>CHRISTOPHER P. FILIAGGI<br>| &nbsp;&nbsp;&nbsp;&nbsp; Director, Senior Vice President, and Chief Financial <br> Officer (Principal Accounting Officer)(Principal Financial <br> Officer)<br>| April 22, 2026 |
| \*LISA M. LONGINO<br>LISA M. LONGINO<br>| &nbsp;&nbsp;&nbsp;&nbsp; Director, Executive Vice President, and Chief Investment <br> Officer<br>| April 22, 2026 |
| \*JONATHAN J. NOVAK<br>JONATHAN J. NOVAK<br>| Director, President, Institutional Markets | April 22, 2026 |
| \*BRYAN A. PINSKY<br>BRYAN A. PINSKY<br>| Director, President, Individual Retirement | April 22, 2026 |
| \*WILLIAM J. CARR<br>WILLIAM J. CARR<br>| Director | April 22, 2026 |
| \*GLEN D. KELLER<br>GLEN D. KELLER<br>| Director | April 22, 2026 |
| \*SANDRA M. MCDERMOTT<br>SANDRA M. MCDERMOTT<br>| Director | April 22, 2026 |

---

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

---

| | |
|:---|:---|
| \*BY:/s/ JOHNPAUL S. VAN MAELE<br>JOHNPAUL S. VAN MAELE<br> Attorney-in-Fact pursuant to Powers <br> of Attorney filed previously and/or <br> herewith.<br>| April 22, 2026 |

---

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## Ex-99.(D)(9(I)

**The United States Life Insurance Company in the City of New York (USL)** 

Home Office:

[1133 Avenue of the Americas,

33<sup>rd</sup> Floor,

New York, New York 10036]

Administrative Service Office:

**[**Retirement Services Center, P.O. Box 15648, Amarillo, Texas 79105]

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| | |
|:---|:---|
| **CONTRACT OWNER:** [XYZ Company] |  |
| **CONTRACT NUMBER:** [123ABC] | **DATE OF ISSUE:** [01/01/2025] |

---

In return for Purchase Payment(s), USL will pay annuity and other benefits as provided in this Contract.

**PLEASE READ YOUR CONTRACT CAREFULLY** 

**See Index on the following pages** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Maintenance Charge –** There is no account maintenance charge.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Separate Account Charge –** There is a daily charge against the Separate Account at an annual rate of
up to 1.25% of the assets of the Variable Investment Options to which assets are allocated. This charge only applies to assets of the Variable Investment Options. See Section 2.06.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Cash Surrender or Withdrawal Charge –** There is no charge at the time of surrender or withdrawal.

The conditions and provisions on this and the following pages, including any attached Endorsement(s) and/or Rider(s), are the entire legal Contract between USL and the Contract Owner. No agent has the authority to change this Contract or waive any of its provisions. Only the President or a Vice President of USL may change this Contract. Any such changes must be in writing. All conditions and provisions are subject to applicable state and federal laws.

**RIGHT TO EXAMINE – If, within 20 days of receipt of this Contract or a certificate under this Contract (60 days if the Contract or a certificate under this Contract replaced any other life insurance or annuity contract(s) or certificate(s)) You are not satisfied with it, You may return this Contract to Our Administrative Service Office or to an authorized representative of the Company. The Company will refund the Purchase Payment, including any fees or other charges, or the Accumulation Value, whichever is greater, as of the business day during which We or an authorized representative receives the Contract or a certificate under this Contract as of the date the Contract or a certificate under this Contract is mailed (post-marked date) to Us. Upon such refund, the Contract or a certificate under this Contract shall be void.** 

EXECUTED AT USL'S HOME OFFICE ON THE DATE OF ISSUE

![LOGO](g128492g17h06.jpg)

UITG-525-TRMC 1

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ANNUITY PAYMENTS AND SURRENDER VALUES PROVIDED BY THIS CONTRACT WHEN BASED ON INVESTMENT EXPERIENCE OF THE SEPARATE ACCOUNT ARE VARIABLE AND ARE NOT GUARANTEED AS TO FIXED DOLLAR AMOUNT AND WILL INCREASE OR DECREASE IN VALUE BASED ON INVESTMENT RESULTS.

The smallest annual effective rate of the investment return that would have to be earned on assets of the Separate Account so that the dollar amount of variable annuity payments will not decrease is 6.25%, compounded daily. The smallest annual rate of investment return may be lower depending on the Separate Account Charge and Assumed Investment Return elected.

**[USL may close the fixed account options provided for in this Contract to new deposits or transfers at any time after the Date of Issue with [ 30 ] days advance written notice (see section 3.01).]** 

**GROUP VARIABLE DEFERRED ANNUITY CONTRACT** 

**WITH FIXED FUNDING** 

**NON-PARTICIPATING** 

UITG-525-TRMC 2

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**INDEX** 

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| | | |
|:---|:---|:---|
| **Section 1** | **DEFINITIONS** | **[6-7]** |
| **Section 2** | **CONTRACT AND PURCHASE PAYMENTS** | **[7]** |
| 2.01 | Incontestability | [7] |
| 2.02 | Minimum Contract Value | [7] |
| 2.03 | Plan Provisions | [7] |
| 2.04 | Purchase Payments | [7] |
| 2.05 | Maintenance Charge | [7] |
| 2.06 | Separate Account Charge | [7] |
| **Section 3** | **INVESTMENT OPTIONS** | **[7]** |
| 3.01 | Fixed Account Options | [7-8] |
| 3.02 | Variable Investment Options | [8] |
| 3.03 | Accumulation Unit | [8] |
| 3.04 | Accumulation Unit Value | [8] |
| 3.05 | Transfers During the Accumulation Period | [9] |
| 3.06 | Transfers During the Annuity Period | [9] |
| **Section 4** | **BENEFITS** | **[9]** |
| 4.01 | Cash Surrender or Withdrawal | [9-10] |
| 4.02 | Transfer Restrictions to Other Funding Entities | [10] |
| 4.03 | Conditions Under Which the Transfer Restriction to Other Funding Entities Will Not Apply | [11] |
| 4.04 | Annuity Period | [11] |
| 4.05 | Starting Annuity Income Benefits | [11] |
| 4.06 | Partial Annuitization / No Commutation | [11] |
| 4.07 | Minimum Annuity Payments | [11] |
| 4.08 | Misstatement of Age | [11] |
| 4.09 | Annuity Income (Payment) Options | [11-12] |
| 4.10 | Fixed or Variable Annuity Basis | [12] |
| 4.11 | Variable Annuity Payments | [12] |
| 4.12 | Assumed Investment Rate (AIR) | [13] |
| 4.13 | Annuity Units and Annuity Unit Value | [13] |
| 4.14 | Betterment of Rates | [13] |
| 4.15 | Actuarial Basis of Computation | [13-14] |
| 4.16 | Beneficiaries | [14-15] |
| 4.17 | Death Payment Provisions | [15-16] |
| **Section 5** | **CODE REQUIREMENTS AND RETIREMENT PLAN PROVISIONS** | **[16]** |
| 5.01 | General | [16] |
| 5.02 | Direct Rollovers | [16] |
| 5.03 | Plan Provisions | [16] |
| **Section 6** | **GENERAL PROVISIONS** | **[16]** |
| 6.01 | Participant Certificates | [16] |

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UITG-525-TRMC 4

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6.02 Vesting [16]

6.03 Written Notices to Us [17]

6.04 Change of Contract [17]

6.05 Future Participants [17]

6.06 Reports [17]

6.07 Voting Rights [17]

6.08 Suspension of Payments [17]

6.09 Deferral of Cash Surrender or Withdrawal [17]

6.10 Proof of Survival [17]

6.11 Substitution of Investment Fund Shares [18]

6.12 Minimum Benefit [18]

6.13 Separate Account [18]

6.14 Merger or Closure of One or More Investment Options [18]

6.15 Termination of the Contract by USL [19]

6.16 Forfeiture [19]

6.17 Distributed Contract [19]

6.18 Applicable Law [19]

6.19 Non-Participating Contract [19]

UITG-525-TRMC 5

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**Section 1 – DEFINITIONS** 

**Accumulation Period –** the time between the date of the first Purchase Payment and the Annuity Date, as defined in Section 4.04, for a Participant.

**Accumulation Value –** equals the sum of the values of the Fixed Account Options (including interest) and Variable Investment Options allocated to a Participant Account that have not been applied to provide annuity payments.

**Administrative Service Office –** the address shown on Page 1 of this Contract or a certificate where all Written Notices to Us regarding this Contract or a certificate are to be sent.

**Annuitant** – means the person on whose life USL will base payments during the Annuity Period.

**Annuity** – a periodic benefit purchased for a Participant under Section 4.

**Annuity Period** – the time during which USL makes annuity payments.

**Certificate Year** – the twelve month period starting with the issue date of a Participant's certificate and each anniversary of that date.

**Code** – the Internal Revenue Code of 1986, as amended.

**Company** – "We," "Our," "Us," "Company," or "USL," means The United States Life Insurance Company in the City of New York.

**Contract Owner** – the entity that makes application for the Contract. A reference to "You" or "Your" means the Contract Owner or designated administrator.

**ERISA** – the Employment Retirement Income Security Act of 1974, as amended.

**General Account** – assets of USL other than those in the Separate Account or any other segregated asset account.

**Investment Fund** – an investment portfolio or fund which is the underlying investment medium for a Variable Investment Option.

**Participant** – a person for whom or with respect to whom Purchase Payments are made under the Contract.

**Participant Account** – an individual account which is established for a Participant to record the Accumulation Value for the Participant.

**Plan** – the employer-sponsored retirement plan, annuity purchase arrangement, or deferred compensation program for which this Contract is issued.

**Purchase Payment** – an amount paid to USL for allocation to a Participant Account.

**SEC** – The U. S. Securities and Exchange Commission.

**Separate Account** – a segregated asset account established under the New York Insurance Law (known as USL Separate Account RS).

UITG-525-TRMC 6

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**Surrender Value** – the Accumulation Value of a Participant Account excluding any full or partial annuitization.

**Section 2 – CONTRACT AND PURCHASE PAYMENTS** 

**2.01** **Incontestability** – This Contract is incontestable.

**2.02 Minimum Contract Value** – We can distribute the Surrender Value if the Accumulation Value for the Participant Account falls below [$300] and there are no Purchase Payments for [two Certificate Years].

**2.03 Plan Provisions** – As further explained in Section 5, this Contract is subject to the provisions of the Plan. To the extent provided by the Plan, any rights that may be exercised by a Participant under this Contract may instead be exercised by the Contract Owner or a Plan representative.

**2.04 Purchase Payments** – Purchase Payments may be made at any time during the Accumulation Period and may include amounts that are rolled over or directly transferred from another plan; however, We reserve the right to limit, refuse or cease accepting Purchase Payments into the Contract, or specific categories of Purchase Payments (e.g., transfers from other plans or from other accounts or investments under the Plan, or transfers or Purchase Payments that are not periodic or that are limited in dollar amount) at any time, with not less than [180] days advance notice of such limitation or cessation. We require no payment beyond the first. There is no penalty if any scheduled payments are omitted or stopped.

If only one Purchase Payment is to be allocated to a Participant's Account, it must be at least [$1,000]. Periodic payments must be at least [$30] each. USL may waive this minimum.

We may deduct amounts from Purchase Payments or from the Accumulation Value for applicable premium taxes, if any. We will allocate the net Purchase Payment to one or more Investment Options according to the Participant's directions unless the Contract Owner has retained that right under the Plan.

**2.05 Maintenance Charge – There is no account maintenance charge.** 

**2.06 Separate Account Charge** – We deduct a daily charge from the Separate Account. The amount of the charge depends on the Variable Investment Options from which it is deducted and is imposed at an annual rate of up to 1.25% of the assets of the Variable Investment Options.

**Section 3 – INVESTMENT OPTIONS** 

We will allocate Purchase Payments to one or more Variable Investment Options and Fixed Account Options ("Investment Options") selected by the Participant. Each selection must be a whole percentage of Purchase Payments. We reserve the right to limit the number of Investment Options available under the Contract as set forth in Section 3.05(a). The Investment Options available under the Contract will be those selected by the Contract Owner on the application. The Contract Owner may request, from time to time, that We add or substitute Investment Options available from the Separate Account. Any such request will be subject to Our approval and to any other applicable limitations in the Contract.

**3.01 Fixed Account Options** – Fixed Account Options are based on the General Account. Allocations to the Fixed Account Options earn interest as credited daily by USL during the Accumulation Period. The interest credited will be at least the guaranteed minimum interest rate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The guaranteed minimum interest rate that will be credited to amounts in the Fixed Account Options for a
Participant Account during the Accumulation Period will be shown on the Investment Information Page or an applicable endorsement, if needed, for that Participant Account.

UITG-525-TRMC 7

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Notwithstanding subparagraph (a) above, a separate guaranteed minimum interest rate will be used to
determine minimum fixed annuity payments during the Annuity Period. The guaranteed minimum interest rate for fixed annuity payments will be 2% or the Guaranteed Minimum Interest Rate shown on the Investment Information Page, if less.

There are two Fixed Account Options: Short Term Fixed Account and Fixed Account Plus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(i)</u> <u>Short Term Fixed Account</u>. We will credit interest to the Short Term Fixed Account on a portfolio basis.
On the portfolio basis, all amounts accumulated will be credited with the same rate of interest for not less than a calendar year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(ii)</u> <u>Fixed Account Plus.</u> We will credit interest to the Fixed Account Plus on the following basis:
Periodically, but not less frequently than annually based on a calendar year, We will declare interest rates that apply separately to amounts accumulated in separate time periods. Each such declared interest rate will be the same rate of interest
for not less than a calendar year.

[Throughout the duration of the Contract, USL may close one or more of the Fixed Account Options to deposits or transfers, and to transfers among the Investment Options, at any time after the Date of Issue with [30] days advance written notice. USL may make the Fixed Account Options available or close the Fixed Account Options as frequently as it determines at any point in time while the Contract is in force, provided USL gives [30] days advance written notice in each case. This right may be exercised where the yield on investments would not support the guaranteed minimum interest rate or where new Purchase Payments or transfers in or among Investment Options do not comply with requirements regarding transfers provided for in this Contract.]

**3.02 Variable Investment Options** – Variable Investment Options are based upon Investment Funds available within the Separate Account. The Separate Account invests in a number of Investment Funds. Each Investment Fund underlying a Variable Investment Option has a different investment objective. Investment returns on Variable Investment Options may be positive or negative and are not guaranteed.

**3.03 Accumulation Unit** – An Accumulation Unit is a measuring unit for amounts allocated to a Variable Investment Option before annuity payments begin. The value of an Accumulation Unit will vary with the net investment return of the respective underlying Investment Fund. Accumulation Units may be credited to the Participant's Account due to a Purchase Payment or a transfer from another Investment Option. The number of Accumulation Units credited to the Participant's Account is determined by dividing the dollar amount of the transaction by the Accumulation Unit Value for that Variable Investment Option at the next time it is computed.

**3.04 Accumulation Unit Value** – The Accumulation Unit Value is the value of one Accumulation Unit of a Variable Investment Option. We will calculate it at the end of trading each day the New York Stock Exchange is open, except as described in Section 6.08. The value of an Accumulation Unit of a Variable Investment Option is the Accumulation Unit Value last computed, multiplied by one plus the Investment Rate for the period. The Investment Rate may be positive or negative. The Investment Rate is the change in the value of the Investment Fund's portfolio (capital gains and losses whether or not realized and investment income) since the last computation, divided by the amount of assets at the beginning of the period, less a factor for:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Separate Account Charge for the period at the applicable annualized rate up to 1.25%, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any taxes attributed to the Separate Account or reserve held for such taxes.

UITG-525-TRMC 8

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**3.05 Transfers During the Accumulation Period** – During the Accumulation Period, the Participant may request transfers by telephone, through the Company's website, or in writing by mail. The Participant may transfer amounts among Investment Options, subject to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) We reserve the right to limit allocations among Investment Options to [twenty] at any one time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) We reserve the right to require transfers to be at least [30] days apart.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <u>Transfers from the Short Term Fixed Account</u>. After a transfer to the Short Term Fixed Account, the
Participant may not make any transfer from the Short Term Fixed Account for [90] days. We may change this transfer restriction at any time. However, the transfer restriction period may not exceed [180] days.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <u>Transfers from Fixed Account Plus</u>. The Participant may transfer to other Investment Options up to [20%]
of the Accumulation Value allocated to Fixed Account Plus during each Certificate Year. If multiple transfers are made in a Certificate Year, the percentages of the Accumulation Value transferred each time will be added together to determine the
[20%] transfer limit for that Certificate Year. For each transfer, the percentage transferred is the ratio of the amount transferred to the portion of the Accumulation Value allocated to Fixed Account Plus immediately prior to the transfer. However,
if following a [20%] transfer, the remaining amount allocated to Fixed Account Plus would be less than [$500], the Participant may transfer the remaining amount.

A withdrawal for the purpose of transfers from Fixed Account Plus to another funding entity (under Section 4.02 of this Contract) counts as a transfer for purposes of the [20%] transfer limit stated above.

**3.06 Transfers During the Annuity Period** – During the Annuity Period, the Participant may transfer Annuity Unit values among the Variable Investment Options. The Participant may also transfer Annuity Unit values from the Variable Investment Options underlying a Variable Annuity to provide a Fixed Annuity. Transfers must be at least 365 days apart. We will not permit any transfer from a Fixed Annuity during the Annuity Period. Refer to section 4.13 for the definition of an Annuity Unit.

**Section 4 – BENEFITS** 

**4.01 Cash Surrender or Withdrawal –**There is no charge for cash surrenders or withdrawals.

&nbsp;&nbsp;&nbsp;&nbsp;a) <u>Cash Surrender</u>. Subject to the restrictions in Sections 5.01 and 5.03, the Participant may surrender the
Participant Account before the Annuity Date for a cash payment equal to the Surrender Value as of the date We receive the request at the Administrative Service Office. The Surrender Value is the Accumulation Value.

The Surrender Value of the Fixed Account Options will never be less than the amount of all Purchase Payments allocated to the Fixed Account Options, less any amounts transferred to Variable Investment Options or withdrawn.

&nbsp;&nbsp;&nbsp;&nbsp;b) <u>Withdrawal</u>. Subject to the restrictions in Sections 5.01 and 5.03, the Participant may withdraw a
portion of the Accumulation Value in cash at any time before the Annuity Date.

UITG-525-TRMC 9

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) <u>Contract Owner Withdrawal or Surrender.</u> Subject to the restrictions in Section 5.03 and in
accordance with applicable law, the Code and/or ERISA:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Except as otherwise expressly authorized by a Plan under which this Contract is held, rights to surrender or
withdraw under this Section 4.01, or transfer under Section 4.02, apply to the Participant. Plan authority conferred on the Contract Owner, if applicable, which may include authority to surrender the Contract, would be applied as an
aggregation of individual Participant rights under their respective Certificates; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) In the event the Contract Owner withdraws or surrenders pursuant to this Section 4.01(c),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) The Contract Owner and the Company will mutually agree to a date on which Purchase Payments will no longer be
accepted by the Company; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) On behalf of the Participants, the Contract Owner will be permitted to surrender the Contract in accordance
with Section 4.02 with respect to the Variable Investment Options and the Fixed Account Options, as determined in each case by mutual agreement with the Company.

**4.02 Transfer Restrictions to Other Funding Entities** – Any amount allocated to one of the Variable Investment Options or the Short Term Fixed Account may be transferred to other funding entities outside of the Contract at any time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Participant may transfer up to [20%] of the Accumulation Value of Fixed Account Plus during each
Certificate Year. If multiple transfers are made in a Certificate Year, the percentages of the Fixed Account Plus Accumulation Value transferred each time will be added together to determine the [20%] transfer limit for that Certificate Year. For
each transfer, the percentage transferred is the ratio of the amount transferred to the portion of the Accumulation Value allocated to Fixed Account Plus immediately prior to the transfer. If following a [20%] transfer, the remaining amount
allocated to Fixed Account Plus would be less than [$500], such value may also be transferred in full at that time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Participant may transfer 100% of the Fixed Account Plus Accumulation Value over a five year period, under
either one of the following two methods:

1) <u>Five Year Equal Amount Installment Method</u>. The interest rate during the five year payout period will be declared in advance by USL subject to the guaranteed minimum interest rate. No other withdrawals may be made once payments begin. 

2) <u>Decreasing Balance Method</u>. Under this method, 1/5 of the account balance will be transferred the first year; <sup>1</sup>⁄<sub>4</sub> of the remaining balance the second year; 1/3 of the remaining balance the third year; <sup>1</sup>⁄<sub>2</sub> of the remaining balance the fourth year; the entire remaining balance the fifth year. Interest under this method will be periodically credited at a rate determined by USL subject to the guaranteed minimum interest rate. Other withdrawals may be made under this method. 

Except as otherwise expressly authorized by a Plan under which this Contract is held, rights to surrender or withdraw under Section 4.01, or transfer under Section 4.02, apply to the Participant. If a Plan is authorized to direct such a surrender, withdrawal or transfer, such rights are cumulative of the individual Participant rights under this Section 4.

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**4.03 Conditions Under Which the Transfer Restriction to Other Funding Entities Will Not Apply** – There is no restriction on transfers from Fixed Account Plus to another funding entity under any of the following conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Participant elects an Annuity Income Option; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) After the death of the Participant; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Participant has become totally and permanently disabled; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Participant is separated from service with the employer that maintains the Plan; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) The Participant is retired from service with the employer that maintains the Plan; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) To the extent that a withdrawal or surrender is made on account of a hardship under the terms of the
employer's Plan.

**4.04 Annuity Period** – The Annuity Period begins at the Annuity Date, when the Participant's Accumulation Value is applied under an Annuity Income Option. The Participant may change the Annuity Date shown on the first page of the Participant Certificate by giving Us at least 30 days' notice. The selected Annuity Date may be the first day of any calendar month, but if the Participant chooses a life income option, the Annuity Date may not precede the Participant's [50<sup>th</sup> ] birthday without Our permission unless otherwise required under the Plan, if any.

**4.05 Starting Annuity Income Benefits** – At least 30 days in advance of the Annuity Date, the Participant must choose one of the Annuity Income Options in Section 4.09 and provide reasonable proof of age for any person whose age is taken into account under a life income option. If the Participant fails to select another Annuity Income Option, annuity payments will be made on the basis of the Second Option with payments guaranteed for a ten-year period, commencing on the Annuity Date.

**4.06 Partial Annuitization / No Commutation** – The Participant may choose to apply less than the full Accumulation Value under an Annuity Income Option and may choose different Annuity Dates and different Annuity Income Options for different portions of the Accumulation Value. Therefore, the Contract may, at times, be in both an Accumulation Period and an Annuity Period. If the Participant chooses to do this, the provisions of the Contract relating to the Accumulation Period and the Annuity Period will be applied as though there were separate Contracts. Full or partial commutations by the Participant are not permitted.

**4.07 Minimum Annuity Payments** – The Participant may not choose any Annuity Income Option if the resulting initial payment would be less than $20 ("Minimum Annuity Payment") or the Accumulation Value is less than $5,000 ("Minimum Accumulation Value"), in each case under either a Fixed Annuity, Variable Annuity or a combination Fixed and Variable Annuity. We reserve the right to convert monthly payments to quarterly, semi-annual, or annual payments so the initial payment will be at least the Minimum Annuity Payment. If an Annuity Income Option is not available due to a Minimum Annuity Payment not being achievable or failure to meet the Minimum Accumulation Value, then USL may cancel the annuity and pay the Accumulation Value of the Certificate to the Participant with no withdrawal charge.

**4.08 Misstatement of Age** – If the annuity payments depend upon an individual's survival and the date of birth of any individual was misstated, We will adjust the remaining payments. The amount remaining to be paid will be the amount that should have been paid with the correct information. We will credit or charge the amount of any underpayment or overpayment against the next succeeding payment or payments, if any remain. We reserve the right to collect any overpayment directly from the payee. Once annuity payments have begun, any underpayments will be made up in one sum including interest at the annual rate of [3]% with the next annuity payment. Overpayments including interest at the annual rate of [3]% will be deducted from the future annuity payments until the total is repaid.

**4.09 Annuity Income (Payment) Options** – The Participant may choose to receive payments under any of the Annuity Income Options below or any other option agreed to by USL. Annuity payments will be made periodically. Any option chosen must comply with applicable state and federal laws and regulations. Available Annuity Income Options may be limited by the Plan, if any.

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**FIRST OPTION** – <u>Life Annuity With No Guarantee Period</u> – An income payable during the Participant's life. All payments cease at the Participant's death with no further amounts payable.

**SECOND OPTION** – <u>Life Annuity With Guarantee Period of 5, 10, 15, or 20 years</u> – An income payable during the Participant's life. If, at the Participant's death, We have made payments for fewer than the number of years selected, We will continue payments to the Beneficiary for the remainder of the guarantee period.

**THIRD OPTION** – <u>Life Annuity With Cash or Unit Refund Option</u> – An income Payable during the Participant's life. Payments cease at the Participant's death. However, the Beneficiary may receive an additional payment. For payments on a Fixed Annuity basis, the additional payment, if any, will be the Accumulation Value applied to this option less the total of all prior payments. For payments on a Variable Annuity basis, the additional payment, if any, will be the current value of the number of Annuity Units credited at the Annuity Date less the number of Annuity Units that have been paid. For this purpose, the number of Annuity Units credited equals the Accumulation Value applied to this option divided by the Annuity Unit Value at the date used to calculate the first annuity payment.

**FOURTH OPTION** – <u>Joint and Survivor Life Annuity</u> – An income payable during the joint lives of the Participant and a second person and thereafter during the life of the survivor.

**FIFTH OPTION** – <u>Payments for a Designated Period</u> – An income payable for a selected number of years between five and thirty. This option is available for Fixed Annuities only.

For an Annuity Income Option quote, please call Us at the telephone number under Customer Service Information on the last page of this Contract or a certificate.

**4.10 Fixed or Variable Annuity Basis** – A Fixed Annuity provides benefit payments of a fixed dollar amount. A Variable Annuity provides benefit payments which vary with the investment return of the chosen Variable Investment Options.

The Participant may elect to receive payments under any annuity option as a Fixed Annuity, a Variable Annuity, or a combination Fixed and Variable Annuity. If the Participant makes no election, amounts in Fixed Account Options will provide a Fixed Annuity and amounts in Variable Investment Options will provide a Variable Annuity.

**4.11 Variable Annuity Payments** – We will determine the amount of each Variable Annuity payment by multiplying the number of Annuity Units payable by the Annuity Unit Value on the [tenth] day (or the preceding business day if the [tenth] day is not a business day) prior to the payment due date.

We will determine the number of Annuity Units payable at the beginning of the Annuity Period. We will divide the dollar amount of the first payment by the Annuity Unit Value for that Variable Investment Option on the tenth day before the Annuity Date. The number of Annuity Units payable from each Variable Investment Option remains constant unless the Participant transfers a portion of the annuity benefit between the Variable Investment Options or from a Variable Annuity to a Fixed Annuity. However, the dollar amount payable is not fixed and may change from month to month. Neither expenses actually incurred, other than taxes on the investment return, nor mortality actually experienced, shall adversely affect the dollar amount of variable annuity payments after such payments have commenced. The smallest annual effective rate of the investment return that would have to be earned on assets of the Separate Account so that the dollar amount of the variable annuity payments will not decrease is 6.25%, compounded daily. The smallest annual rate of investment return may be lower depending on the Separate Account Charge and AIR You selected. The Contract's assumed rate of return is based on compounded interest.

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**4.12 Assumed Investment Rate (AIR)** – Since the future rate of return on Variable Options is unknown, the Participant must choose an Assumed Investment Rate (AIR). The AIR is the assumed rate of return used to determine the first annuity payment for a Variable Annuity Option, and once the AIR is established, it cannot be changed. Rates of 3%, 3 1/2%, 4 1/2%, 5% or a higher rate may be chosen if permitted by state law and regulations. If no AIR is chosen, the AIR will be 3 <sup>1</sup>⁄<sub>2</sub>%. A higher AIR will result in a higher initial payment. Choice of a lower AIR will result in a lower initial payment. Payments will increase whenever the Investment Rate exceeds the chosen AIR. Payments will decrease whenever the Investment Rate is less than the chosen AIR.

**4.13 Annuity Units and Annuity Unit Value** – An Annuity Unit is a measuring unit We use to determine the amount of the annuity payments to be made. All or a portion of the Accumulation Value is used to purchase a stream of annuity payments represented by a number of Annuity Units payable each period. The value of these Annuity Units represents the benefit amount paid each period.

For Fixed Annuity options, the number of Annuity Units equals the dollar amount of each payment since the Annuity Unit Value is fixed at $1.00.

For Variable Annuity options, the Annuity Unit Value varies with the investment rate each period. The Annuity Unit Value is the value of one Annuity Unit of an Investment Option.

The value of a Variable Annuity Unit is A multiplied by B multiplied by C (AxBxC).

A = the Annuity Unit Value for the Variable Investment Option at the immediately preceding computation date

B = 1 + the for the variable fund for the period

C = the applicable AIR Factor from the following table raised to the power of the number of days in the period

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| | |
|:---|:---|
| AIR | AIR Factor |
|  3% | 0.999919 |
|  3<sup><sup>1</sup>⁄<sub>2</sub></sup>% | 0.999906 |
|  4<sup><sup>1</sup>⁄<sub>2</sub></sup>% | 0.999879 |
|  5% | 0.999866 |

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**4.14 Betterment of Rates** – Fixed and Variable Annuity – We will use the applicable current settlement option rates if these will provide higher fixed annuity payments to the Participant, less any applicable premium taxes.

**4.15 Actuarial Basis of Computation –** For all Annuity Income Options, the value We use to determine annuity payments will be the applied portion of the Accumulation Value on the tenth day (or the preceding business day if the tenth day is not a business day) preceding the date of the first annuity payment, less any applicable premium taxes. The actuarial basis for the life Annuity Income Options is the 2012 Individual Annuity Reserving (IAR) Table using the age nearest birthday of the Annuitant at the time of the first payment is due and if applicable, a designated second person if permitted under the Annuity Income Options in Section 4.09 and the Fixed Account Option minimum guaranteed interest rate in Section 3.01(b). The annuity rates pertaining to the Actuarial Basis of Computation for Annuity Income Options that are payable for the lifetime of the Annuitant will be furnished upon Your request.

For the Fifth Option, the following table demonstrates payments as described with an example of a 1% interest rate.

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**DOLLAR AMOUNT REQUIRED TO PURCHASE AN ANNUITY** 

**WITH A FIRST MONTHLY PAYMENT OF $1.00** 

Option 5 – Payment for a Designated Period

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| | | | |
|:---|:---|:---|:---|
| Years of Payment | Years of Payment | Years of Payment | Years of Payment |
| &nbsp;&nbsp;&nbsp;5 | $58.51 | 18 | $197.68 |
| &nbsp;&nbsp;&nbsp;6 | $69.86 | 19 | $207.66 |
| &nbsp;&nbsp;&nbsp;7 | $81.11 | 20 | $217.54 |
| &nbsp;&nbsp;&nbsp;8 | $92.24 | 21 | $227.32 |
| &nbsp;&nbsp;&nbsp;9 | $103.26 | &nbsp;&nbsp;&nbsp;&nbsp;22 | $237.00 |
| &nbsp;&nbsp;&nbsp; 10 | $114.18 | 23 | $246.59 |
| &nbsp;&nbsp;&nbsp;11 | $124.98 | 24 | $256.09 |
| &nbsp;&nbsp;&nbsp;12 | $135.68 | 25 | $265.49 |
| &nbsp;&nbsp;&nbsp;13 | $146.27 | 26 | $274.79 |
| &nbsp;&nbsp;&nbsp;14 | $156.76 | 27 | $284.01 |
| &nbsp;&nbsp;&nbsp;15 | $167.14 | 28 | $293.13 |
| &nbsp;&nbsp;&nbsp;16 | $177.42 | 29 | $302.17 |
| &nbsp;&nbsp;&nbsp;17 | $187.60 | 30 | $311.11 |

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**4.16 Beneficiaries –** This Section 4.16 provides for terms relating to a Beneficiary in the event a death occurs during the Accumulation Period or during the Annuity Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <u>Definition of a Beneficiary</u>. A Beneficiary is the person or entity the Participant designates to receive
any benefits payable upon the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <u>Designation of a Beneficiary</u>. During the Participant's lifetime, he or she has the right to
designate a Beneficiary and to change the designation. The change may be made by sending a written request to Our Administrative Service Office. A change in Beneficiary will take effect on the date the request is signed; subject to any actions taken
by Us prior to the date We receive the written change of Beneficiary notice. The Owner's most recent Beneficiary change notice in writing received by Us will replace any prior Beneficiary designations. We are not liable for any payment(s) made
by Us before the receipt of such written change of Beneficiary notice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <u>Payments to Beneficiary</u>. Unless otherwise provided in the Beneficiary designation or in 4.16(a) or (b):

1) If any Beneficiary dies prior to the Participant, that Beneficiary's interest will be divided pro rata among the remaining named Beneficiaries.

2) If no Beneficiary survives the Participant, death benefits will be paid to the Participant's estate.

3) If any Beneficiary dies after the Participant, that Beneficiary's interest will pass to his or her Beneficiary or, if none, to his or her estate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <u>Simultaneous Death Provision</u>. If We cannot determine whether the Participant or a Beneficiary died first
in a common disaster, We will assume that the Beneficiary died first and make payments on that basis.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <u>Multiple Beneficiaries</u>. The Participant may designate two or more Beneficiaries to receive separate
percentage interests in the death benefits payable under this Contract. Each such Beneficiary may separately exercise the rights that a Beneficiary has under this Contract.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) <u>Contingent Beneficiaries</u>. The Participant may designate one or more Contingent Beneficiaries. A
Contingent Beneficiary will receive benefits payable upon the Participant's death if all of the primary Beneficiaries have died prior to the Participant. A Contingent Beneficiary will have all of the same rights as a Beneficiary during the
Accumulation Period or an Annuity Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) <u>Trust or Estate as Beneficiary</u>. Payments to a Beneficiary that is a trust or estate will be made only in
a lump sum or in installments over a period not to exceed five years, to the extent required by applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) <u>Unlocatable Beneficiaries.</u> If after exercise of reasonable diligence We are unable to obtain a mailing
address or other suitable contact information for a designated Beneficiary using methods allowed by and within the period required by applicable state or federal regulations, then, except as otherwise directed by the Contract Owner and in accordance
with the terms of the Plan, if any, or as otherwise required under applicable law, We will deem the Participant to have no designated Beneficiary, and We will pay the proceeds to the Participant's Estate.

**4.17** **Death Payment Provisions** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <u>Death During Accumulation Period</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. If the Participant dies during the Accumulation Period, a death benefit is payable. The death benefit is the
greater of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. the Accumulation Value of the Participant's Account on the date We receive proof of death in good order,
or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 100% of Adjusted Purchase Payment Amount.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Adjusted Purchase Payment Amount means:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. On the issue date of a Participant's certificate, the Adjusted Purchase Payment Amount shall be the sum
of all Purchase Payments under the certificate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. On any date after the issue date of a Participant's certificate, the Adjusted Purchase Payment Amount
shall be increased by additional Purchase Payments made to the certificate and reduced proportionately by all prior Gross Withdrawals as provided in 4.17(a)(iii).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Each Gross Withdrawal (meaning, all withdrawals of any kind and any portion of the Accumulation Value that has
been applied to an Annuity Income Option) shall result in a proportionate reduction in the Adjusted Purchase Payment Amount, determined by multiplying the Adjusted Purchase Payment Amount, measured immediately prior to the Gross Withdrawal, by a
fraction. Such fraction shall be equal to the Gross Withdrawal divided by the Accumulation Value immediately prior to the Gross Withdrawal.

In the event no Beneficiary or Contingent Beneficiary has been named, or if none of the Beneficiaries survive the Participant, then benefits will be paid as set forth in this section 4.17(a) consistent with applicable contract or law including the Code and ERISA, and if no such requirements dictate who benefits will be paid to, then to the Participant's estate. The death benefit is payable at any time the Participant's Beneficiary selects and in any form the Participant could have selected under the Contract. If any Beneficiary or Contingent Beneficiary does not select a form of payment of the death benefit, then the death benefit will be paid as set forth in this Section 4.17(a) consistent with applicable law including the Code and ERISA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <u>Death During Annuity Period</u>. If the Participant dies during the Annuity Period, the amount of the death benefit, if any, will be based on the terms of the Annuity Income Option. Unless the Participant elected the Fourth Option, the Beneficiary may elect to receive the death benefit in one of the following forms:

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1) Continuing annuity payments under the terms of the Participant's Annuity Income Option with the right, for Variable Annuities only, to receive the remaining payments in a lump sum at any time thereafter;

2) A lump sum; or

3) Annuity payments under another Annuity Income Option, based on the available lump sum and subject to the applicable limitations of the Code and ERISA.

The lump sum available under these alternatives is the present value of remaining payments, discounted at the Assumed Investment Rate, and based on the current Annuity Unit Value for 2) and 3), or the value next determined after receipt of the request at USL's Administrative Service Office for 1).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <u>Investment Options and Other Rights</u>. Until the death benefits have been fully paid, the Participant's Beneficiary will be entitled to exercise all the Investment Options and other rights the Participant can exercise under this Contract. Unpaid death benefits that have not been applied under an Annuity Income Option will have an Accumulation Value determined in the same manner as the Participant's Accumulation Value.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <u>Proof of Death.</u> Proof of death may be made by sending USL a certified copy of the death certificate, a certified copy of a decree of a court of competent jurisdiction as to death, a written statement by an attending physician, or any other proof satisfactory to USL.

**Section 5 – CODE REQUIREMENTS AND RETIREMENT PLAN PROVISIONS** 

**5.01 General –** If the Participant's Purchase Payments are made under a voluntary salary reduction agreement as part of a tax-deferred annuity arrangement under Section 403(b) of the Code, there may not be a separate Plan document, in which case the Contract is the Plan.

**5.02 Direct Rollovers** – If any benefit payable under this Contract constitutes an "eligible rollover distribution" within the meaning of Section 402 of the Code, the Participant has the right to elect to have such distribution paid directly to an "eligible retirement plan" in a transaction designated under the Code as a "direct rollover." Before any eligible rollover distribution is made to the Participant, we will provide the Participant with a written explanation of the Participant's right to make a direct rollover and the tax consequences of making or not making a direct rollover. No surrender, withdrawal, or other benefit distribution that constitutes an eligible rollover distribution will be made to the Participant under this Contract, unless the Code's requirements applicable to eligible rollover distributions have been satisfied. Except for eligible rollover distributions, We reserve the right to make payments only to the Participant or the Participant's Beneficiary.

**5.03 Plan Provisions** –The Contract Owner may impose limits and/or requirements on the Participant consistent with the terms of the Plan, however such Plan provisions do not become part of this Contract. No such Plan provision shall limit a Participant's rights under this Contract, unless the Contract Owner has provided USL with written notification of such provision. In no event shall any such Plan provision enlarge USL's obligations under this Contract.

**Section 6 – GENERAL PROVISIONS** 

**6.01 Participant Certificates** – We will issue certificates to each Participant. Each certificate will set forth the benefits to which the Participant is entitled under the Contract.

**6.02 Vesting** – Except as may be provided in the Plan, the Code and ERISA, the Participant's rights under this Contract are fully vested and nonforfeitable. USL Separate Account RS holds all assets for Variable Investment Options for the exclusive benefit of Participants, Beneficiaries, and other holders of annuity contracts.

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**6.03 Written Notices to Us** – Except as specifically provided otherwise, any notice of change, election, choice, option or other exercise of right given under the Contract must be in a written request or notice in acceptable form and content to Us which is signed and dated by a Participant. Such notice will be deemed effective as of the date of the written request for the change and must be received at Our Administrative Service Center. The change will be subject to action taken by Us before the request is received.

**6.04 Change of Contract** – We may change this Contract to the extent it is required or deemed advisable to do so in order to conform the Contract to applicable law. In addition, upon at least 30 days' written notice from the Contract Owner, We may make other changes to this Contract which will apply only to individuals who become Participants after the effective date of such change. All changes We make will be subject to any applicable regulatory requirements.

**6.05 Future Participants** – We may at our discretion curtail or prohibit new Participants under this Contract upon written notice to the Contract Owner.

**6.06 Reports** – We will send the Participant a Separate Account financial report twice each year if the Participant has values in any Variable Investment Option. We will send to the Participant, at least annually, a statement showing the dollar value of all investment options, investment performance since the prior statement, and as applicable, the number and value of any Variable Accumulation Units credited to the Participant's Account. All statements will be mailed within two months of the date of the information.

**6.07 Voting Rights** – We will hold the voting rights on all shares held in the Separate Account. To the extent of this Contract's participation in the Separate Account through one or more Variable Investment Options, We will vote those shares as instructed. Except as otherwise directed by the Contract Owner and pursuant to the Plan, the Participant, or the Beneficiary, if the Participant has died, will have the voting instruction rights prior to the Annuity Date. The annuity payee will have the voting instruction rights on and after the Annuity Date.

**6.08 Suspension of Payments** – USL reserves the right to suspend or postpone payments or withdrawals under the Separate Account for any period when: (a) the New York Stock Exchange is closed (other than customary weekend and holiday closings); (b) when trading on the New York Stock Exchange is restricted; (c) when an emergency prevents disposal of or determination of the value of shares of the Variable Account Options is not reasonably practicable; or (d) during any other period when the SEC, by order, so permits for the protection of security holders. The Company will notify the New York State Department of Financial Services of any suspension under this section 6.08.

**6.09 Deferral of Cash Surrender or Withdrawal** – USL may defer payment of any surrender of amounts accumulated in Fixed Account Options if permitted by applicable law. Deferral shall not exceed six months from the receipt of written notice at the Administrative Service Office in good order. Interest shall be paid if payment is deferred for ten days or more after the date on which the surrender notice was received by USL on fully and accurately completed forms and/or instructions, including any necessary documentation We may require, applicable to any given request from a Participant received at Our Administrative Service Center. Interest will be credited at the rate then currently being credited in the applicable Fixed Account Options.

**6.10 Proof of Survival** – We reserve the right to require reasonable proof that the Participant and any payee is alive on the date any benefit payment is due. If this proof is not received after requested in writing, We will have the right to make reduced payments or to withhold payments entirely until such reasonable proof is received. Such proof will only be required no more frequently than annually or if We have reasonable suspicion a Participant or a payee is deceased.

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**6.11 Substitution of Investment Fund Shares** – If shares of a particular Investment Fund are not available or if, in the judgment of USL, such shares are no longer appropriate for a Variable Investment Option, shares of another Investment Fund may be substituted for the Investment Fund shares already held under the Variable Investment Options and for those to be purchased by future Purchase Payments or transfers under this Contract. In the event any substitution occurs, USL will notify the Contract Owner in advance of the substitution.

**6.12 Minimum Benefit** – The paid up annuity, cash surrender or death payment available under this Contract will not be less than the minimum benefits required by any statute of the state in which the Contract is delivered.

**6.13 Separate Account** – Amounts allocated by Us to a Separate Account shall be owned by Us. The Separate Account assets shall be Our property. All of the assets of the Separate Account are not chargeable with liabilities arising out of any other business of USL, provided that the portion of assets of the Separate

Account not chargeable with liabilities arising out of any other business of USL shall not exceed the following: (a) the assets purchased with considerations allocated to the Separate Account by the Contract Owner or Participant certificate holder; minus (b) any benefits paid from such assets; minus (c) any charges taken from such assets under the terms of the Contract or a Participant certificate; minus (d) any Contract Owner or Participant certificate holder initiated transfers of such assets out of the Separate Account; plus (e) the net investment returns earned on the net amount of such assets.

**6.14 Merger or Closure of One or More Investment Funds** – The following provisions will apply in the event of closure of or changes to the Short Term Fixed Account and the Fixed Account Plus or to one or more of the Investment Funds underlying the Variable Investment Options in the Separate Account described in Section 3.02:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) If the Short Term Fixed Account and/or the Fixed Account Plus, or an Investment Fund, is closed to new Purchase
Payments and/or new transfers, and absent alternate directions from You, amounts that otherwise would have been deposited into the closed Fixed Account Option(s) will be invested in a money market fund Variable Investment Option, if available, or
otherwise, in the Short Term Fixed Account, and with respect to a closed Variable Investment Option(s), amounts that otherwise would have been deposited into the closed Variable Investment Option will be invested in such other Investment Option(s),
as consistent with applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If a change is made to one or more of the underlying Investment Funds, through a merger or other fund action,
upon official notification of such fund action(s) the Company will make reasonable efforts to provide advance notice to the Plan of any relevant changes.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If an Investment Fund then available in the Plan ("Merged Fund") is to be merged with and into an
Investment Fund that is not available in the Plan ("Surviving Fund"): (i) the Plan may direct assets in the Investment Option invested in the Merged Fund, and any future contributions that would be allocated to such Variable Investment
Option, to another Variable Investment Option available in the Contract; or (ii) if prior to the effective date of a fund merger, a Plan has not provided to the Company any directions under section 6.14(b) or Section 6.14(c)(i), then: (x),
the Contract shall default to inclusion of the Variable Investment Option invested in the Surviving Fund, (y) Plan assets in the Variable Investment Option invested in the Merged Fund shall be allocated to the Variable Investment Option
invested in the Surviving Fund upon the effective date(s) of the fund merger, and (z) contribution instructions directing allocations to the Variable Investment Option invested in the Merged Fund at the effective date of the merger shall be
redirected to the Variable Investment Option invested in the Surviving Fund following the effective date(s) of the fund merger, until or unless alternate direction is provided by or on behalf of the Plan.

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**6.15 Termination of the Contract by USL** – USL may suspend this Contract by giving written notice as otherwise provided in this Contract or if it is determined that Purchase Payments do not comply with the requirements of the Code or ERISA. Upon depletion of all the assets under the Contract, the Contract will terminate, and USL will be relieved of all further liability, except with respect to any Annuities purchased on behalf of Participants.

**6.16 Forfeiture** – If the Plan under which this Contract is held includes an account reflecting amounts previously forfeited by Participants pursuant to the Plan's vesting schedule, or other amounts which, consistent with the terms of the Plan, will not be allocated to Participant Accounts (including amounts which may be allocated to such Participant Accounts at a later date), then except as otherwise directed by the Employer or other authorized Plan representative and agreed by the Company:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Such amounts shall be maintained in a separate unallocated fixed investment option under the Contract's
fixed investment option with the shortest holding period requirement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Interest or crediting rates determined with respect to such separate option shall be guaranteed for not less
than one calendar year at a rate that is not less than the minimum rate otherwise guaranteed for the life of the Contract; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Notwithstanding any provision of the Contract to the contrary, no restrictions, limitations or charges shall
apply to the allocation of such amounts to Participant Accounts.

**6.17 Distributed Contract** – The Contract Owner may direct the distribution of a fully paid-up Certificate from the Contract Owner's Plan, in which case all rights otherwise reserved in the Certificate to the Contract Owner, the Plan, or an agent of either the Contract Owner or the Plan (other than the limited authority to hold a group annuity contract, if applicable, without exercising rights thereunder) are hereby terminated, and such rights are reserved solely to the Participant.

**6.18 Applicable Law** - This Contract has been delivered to You or a designated representative in the State of New York. This Contract will be construed in accordance with and governed by applicable law of the State of New York.

**6.19 Non-Participating Contract** – This Contract is non-participating and does not share in the profits or surplus of USL.

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**CUSTOMER SERVICE INFORMATION** 

If you have any questions regarding this Contract, please call us at

[1-800-448-2542] or write:

The United States Life Insurance Company in the City of New York

[Retirement Services Center, P.O. Box 15648, Amarillo, Texas 79105]© The United States Life Insurance Company in the City of New York. All rights reserved.

UITG-525-TRMC 20

## Ex-99.(D)(9)(Ii)

**The United States Life Insurance Company in the City of New York (USL)** 

Home Office:

[1133 Avenue of the Americas,

33<sup>rd</sup> Floor New York, New York 10036]

Administrative Service Office

**[**Retirement Services Center, P.O. Box 15648, Amarillo, Texas 79105]

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| | |
|:---|:---|
| **PARTICIPANT:** [John Doe] |  |
| **GROUP NUMBER**: [12345] | **DATE OF ISSUE**: [01/01/2025] |
| **PARTICIPANT ACCOUNT NUMBER**: [123A456] | **ANNUITY DATE**: [01/01/2045] |

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This Certificate is issued to the named Participant under the Group Annuity Contract ("Contract"). It contains a summary of Your rights and benefits under the Contract, but it is not a part of the Contract and does not change any of the terms or provisions of the Contract. USL will pay annuity and other benefits as provided in the Contract.

**PLEASE READ YOUR CERTIFICATE CAREFULLY** 

**See Index on Page 2** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Maintenance Charge –** There is no account maintenance charge.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Separate Account Charge –** There is a daily charge against the Separate Account at an annual rate of
up to 1.25% of the assets of the Variable Investment Options to which assets are allocated. This charge only applies to assets of the Variable Investment Options. See Section 2.06.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Cash Surrender or Withdrawal Charge –** There is no charge at the time of surrender or withdrawal.

The conditions and provisions on the following pages, including any attached Endorsement(s) and/or Rider(s) to the Certificate, are the entire legal contract between USL and the Participant. No agent has the authority to change this Certificate or waive any of its provisions. Only the President or a Vice President of USL may change this Certificate. Any such changes must be in writing. All conditions and provisions are subject to applicable state and federal laws. In the instances of a conflict between the terms of the Contract and the terms of the Certificate, the terms of the Certificate will govern.

**RIGHT TO EXAMINE – If, within 20 days of receipt of this Certificate under the Contract (60 days if the Certificate under this Contract replaced any other life insurance or annuity contract(s) or certificate(s)) You are not satisfied with it, You may return this Certificate to Our Administrative Service Office or to an authorized representative of the Company. The Company will refund the Purchase Payment, including any fees or other charges, or the Accumulation Value, whichever is greater, as of the business day during which We or an authorized representative receives the Certificate under the Contract as of the date the Certificate under the Contract is mailed (post-marked date) to Us. Upon such refund, the Certificate under the Contract shall be void.** 

EXECUTED AT USL'S HOME OFFICE ON THE DATE OF ISSUE

UITG-525P-TRMC 1

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![LOGO](g128492g17h06.jpg)

ANNUITY PAYMENTS AND SURRENDER VALUES PROVIDED BY THIS CERTIFICATE WHEN BASED ON INVESTMENT EXPERIENCE OF THE SEPARATE ACCOUNT ARE VARIABLE AND ARE NOT GUARANTEED AS TO FIXED DOLLAR AMOUNT AND WILL INCREASE OR DECREASE IN VALUE BASED ON INVESTMENT RESULTS.

The smallest annual effective rate of the investment return that would have to be earned on assets of the Separate Account so that the dollar amount of variable annuity payments will not decrease is 6.25%, compounded daily. The smallest annual rate of investment return may be lower depending on the Separate Account Charge and Assumed Investment Return elected.

**[USL may close the fixed account options provided for in the Contract and this Certificate to new deposits or transfers at any time after the Date of Issue with [ 30 ] days advance written notice (see section 3.01). ]** 

**PARTICIPANT CERTIFICATE** 

**GROUP VARIABLE DEFERRED ANNUITY CONTRACT WITH FIXED FUNDING** 

**NON-PARTICIPATING** 

UITG-525P-TRMC 2

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---

| | | |
|:---|:---|:---|
|  | **INDEX** |  |
| **Section 1** | **DEFINITIONS** | **[6-7]** |
| **Section 2** | **CONTRACT AND PURCHASE PAYMENTS** | **[7]** |
| 2.01 | Incontestability | [7] |
| 2.02 | Minimum Contract Value | [7] |
| 2.03 | Plan Provisions | [7] |
| 2.04 | Purchase Payments | [7] |
| 2.05 | Maintenance Charge | [7] |
| 2.06 | Separate Account Charge | [7] |
| **Section 3** | **INVESTMENT OPTIONS** | **[7]** |
| 3.01 | Fixed Account Options | [7-8] |
| 3.02 | Variable Investment Options | [8] |
| 3.03 | Accumulation Unit | [8] |
| 3.04 | Accumulation Unit Value | [8] |
| 3.05 | Transfers During the Accumulation Period | [9] |
| 3.06 | Transfers During the Annuity Period | [9] |
| **Section 4** | **BENEFITS** | **[9]** |
| 4.01 | Cash Surrender or Withdrawal | [9] |
| 4.02 | Transfer Restrictions to Other Funding Entities | [9-10] |
| 4.03 | Conditions Under Which the Transfer Restriction to Other Funding Entities | [10] |
| 4.04 | Will Not Apply<br> Annuity Period | [10] |
| 4.05 | Starting Annuity Income Benefits | [10] |
| 4.06 | Partial Annuitization/No Commutation | [10] |
| 4.07 | Minimum Annuity Payments | [11] |
| 4.08 | Misstatement of Age | [11] |
| 4.09 | Annuity Income (Payment) Options | [11] |
| 4.10 | Fixed or Variable Annuity Basis | [11-<br>12] |
| 4.11 | Variable Annuity Payments | [12] |
| 4.12 | Assumed Investment Rate (AIR) | [12] |
| 4.13 | Annuity Units and Annuity Unit Value | [12] |
| 4.14 | Betterment of Rates | [13] |
| 4.15 | Actuarial Basis of Computation | [13] |
| 4.16 | Beneficiaries | [13-14] |
| 4.17 | Death Payment Provisions | [14-15] |
| **Section 5** | **CODE REQUIREMENTS AND RETIREMENT PLAN PROVISIONS** | **[15]** |
| 5.01 | General | [15] |
| 5.02 | Direct Rollovers | [15-16] |
| **Section 6** | **GENERAL PROVISIONS** | [16] |
| 6.01 | Assignment | [16] |
| 6.02 | Vesting | [16] |
| 6.03 | Written Notices to Us | [16] |
| 6.04 | Reports | [16] |
| 6.05 | Voting Rights | [16] |
| 6.06 | Suspension of Payments | [16] |
| 6.07 | Deferral of Cash Surrender or Withdrawal | [16] |

---

UITG-525P-TRMC 4

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6.08 Proof of Survival [17]

6.09 Substitution of Investment Fund Shares [17]

6.10 Minimum Benefit [17]

6.11 Separate Account [17]

6.12 Merger or Closure of One or More Investment Options [17-18]

6.13 Termination of the Contract by USL [18]

6.14 Forfeiture [18]

6.15 Distributed Contract [18]

6.16 Applicable Law [18]

6.17 Non-Participating Contract [18]

UITG-525P-TRMC 5

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**Section 1 – DEFINITIONS** 

**Accumulation Period –** the time between the date of the first Purchase Payment and the Annuity Date, as defined in Section 4.04, for a Participant.

**Accumulation Value –** equals the sum of the values of the Fixed Account Options and Variable Investment Options allocated to a Participant Account that have not been applied to provide annuity payments.

**Administrative Service Office –** the address shown on Page 1 of the Contract or this Certificate where all Written Notices to Us regarding the Contract or this Certificate are to be sent.

**Annuitant** – means the person on whose life USL will base payments during the Annuity Period.

**Annuity** – a periodic benefit purchased for a Participant under Section 4.

**Annuity Period** – the time during which USL makes annuity payments.

**Certificate Year** – the twelve month period starting with the issue date of a Participant's Certificate and each anniversary of that date.

**Code** – the Internal Revenue Code of 1986, as amended.

**Company** – "We," "Our," "Us," "Company," or "USL," means The United States Life Insurance Company in the City of New York.

**Contract –** the legal agreement between USL and the Contract Owner, under which this Certificate is issued.

**Contract Owner** – the entity that makes application for the Contract. A reference to "You" or "Your" means the Contract Owner or designated administrator.

**ERISA** - the Employment Retirement Income Security Act of 1974, as amended.

**General Account** – assets of The United States Life Insurance Company in the City of New York other than those in the Separate Account or any other segregated asset account.

**Investment Fund** – an investment portfolio or fund which is the underlying investment medium for a Variable Investment Option.

**Participant** – a person for whom or with respect to whom Purchase Payments are made under the Certificate. Any reference to "You" or "Your" means Participant.

**Participant Account** – an individual account which is established for a Participant to record the Accumulation Value for the Participant.

**Plan** – the employer-sponsored retirement plan, annuity purchase arrangement, or deferred compensation program for which the Contract is issued.

**Purchase Payment** – an amount paid to USL for allocation to a Participant Account.

**SEC** – The U. S. Securities and Exchange Commission.

**Separate Account** – a segregated asset account established under the New York Insurance Law (known as USL Separate Account RS).

UITG-525P-TRMC 6

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**Surrender Value** – the Accumulation Value of a Participant Account excluding any full or partial annuitization.

**Section 2 – CONTRACT AND PURCHASE PAYMENTS** 

**2.01 Incontestability** – This Contract is incontestable.

**2.02 Minimum Contract Value** – We can distribute the Surrender Value if the Accumulation Value for Your account falls below [$300] and there are no Purchase Payments for [two Certificate Years].

**2.03 Plan Provisions** – As further explained in Section 5, the Contract is subject to the provisions of the Plan. To the extent provided by the Plan, any rights that may be exercised by You under the Contract may instead be exercised by the Contract Owner or a Plan representative.

**2.04 Purchase Payments** – Purchase Payments may be made at any time during the Accumulation Period and may include amounts that are rolled over or directly transferred from another plan; however, We reserve the right to limit, refuse or cease accepting Purchase Payments into the Contract or this Certificate, or specific categories of Purchase Payments (e.g., transfers from other plans or from other accounts or investments under the Plan, or transfers or Purchase Payments that are not periodic or that are limited in dollar amount) at any time, with not less than [180] days advance notice of such limitation or cessation. We require no payment beyond the first. There is no penalty if any scheduled payments are omitted or stopped.

If only one Purchase Payment is to be allocated to Your account, it must be at least [$1,000]. Periodic payments must be at least [$30] each. USL may waive this minimum.

We may deduct amounts from Purchase Payments or from the Accumulation Value for applicable premium taxes, if any. We will allocate the net Purchase Payment to one or more Investment Options according to Your directions.

**2.05 Maintenance Charge** – There is no account maintenance charge.

**2.06 Separate Account Charge** – We deduct a daily charge from the Separate Account. The amount of the charge depends on the Variable Investment Options from which it is deducted and is imposed at an annual rate of up to 1.25% of the assets of the Variable Investment Options.

**Section 3 – INVESTMENT OPTIONS** 

We will allocate Purchase Payments to one or more Variable Investment Options and Fixed Account Options ("Investment Options") selected by You on the enrollment form. Each selection must be a whole percentage of Purchase Payments. We reserve the right to limit the number of Investment Options available under the Contract and this Certificate as set forth in Section 3.05(a). The Investment Options available under the Contract and this Certificate will be those selected by the Contract Owner on the application. The Contract Owner may request, from time to time, that We add or substitute Investment Options available from the Separate Account. Any such request will be subject to Our approval and to any other applicable limitations in the Contract.

**3.01 Fixed Account Options** – Fixed Account Options are based on the General Account. Allocations to the Fixed Account Options earn interest as credited daily by USL during the Accumulation Period. The interest credited will be at least the guaranteed minimum interest rate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The guaranteed minimum interest rate that will be credited to amounts in the Fixed Account Options for a
Participant Account during the Accumulation Period will be shown

UITG-525P-TRMC 7

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on the Investment Information Page or an applicable endorsement, if needed, for that Participant Account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Notwithstanding subparagraph (a) above, a separate guaranteed minimum interest rate will be used to
determine minimum fixed annuity payments during the Annuity Period. The guaranteed minimum interest rate for fixed annuity payments will be 2% or the Guaranteed Minimum Interest Rate shown on the Investment Information Page for that Participant
Account, if less.

There are two Fixed Account Options: Short Term Fixed Account and Fixed Account Plus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(i)</u> <u>Short Term Fixed Account</u>. We will credit interest to the Short Term Fixed Account on a portfolio basis.
On the portfolio basis, all amounts accumulated will be credited with the same rate of interest for not less than a calendar year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(ii)</u> <u>Fixed Account Plus.</u> We will credit interest to the Fixed Account Plus on the following basis:
Periodically, but not less frequently than annually based on a calendar year, We will declare interest rates that apply separately to amounts accumulated in separate time periods. Each such declared interest rate will be the same rate of interest
for not less than a calendar year.

[Throughout the duration of the Contract, USL may close one or more of the Fixed Account Options to deposits or transfers, and to transfers among the Investment Options, at any time after the Date of Issue with [30] days advance written notice. USL may make the Fixed Account Options available or close the Fixed Account Options as frequently as it determines at any point in time while the Contract is in force, provided USL gives [30] advance written notice in each case. This right may be exercised where the yield on investments would not support the guaranteed minimum interest rate or where new Purchase Payments or transfers in or among Investment Options do not comply with requirements regarding transfers provided for in this Certificate.]

**3.02 Variable Investment Options** – Variable Investment Options are based upon Investment Funds available within the Separate Account. The Separate Account invests in a number of Investment Funds. Each Investment Fund underlying a Variable Investment Option has a different investment objective. Investment returns on Variable Investment Options may be positive or negative and are not guaranteed.

**3.03 Accumulation Unit** – An Accumulation Unit is a measuring unit for amounts allocated to a Variable Investment Option before annuity payments begin. The value of an Accumulation Unit will vary with the net investment return of the respective underlying Investment Fund. Accumulation Units may be credited to Your account due to a Purchase Payment or a transfer from another Investment Option. The number of Accumulation Units credited to Your account is determined by dividing the dollar amount of the transaction by the Accumulation Unit Value for that Variable Investment Option at the next time it is computed.

**3.04 Accumulation Unit Value** – The Accumulation Unit Value is the value of one Accumulation Unit of a Variable Investment Option. We will calculate it at the end of trading each day the New York Stock Exchange is open, except as described in Section 6.06. The value of an Accumulation Unit of a Variable Investment Option is the Accumulation Unit Value last computed, multiplied by one plus the Investment Rate for the period. The Investment Rate may be positive or negative. The Investment Rate is the change in the value of the Investment Fund's portfolio (capital gains and losses whether or not realized and investment income) since the last computation, divided by the amount of assets at the beginning of the period, less a factor for:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Separate Account Charge for the period at the applicable annualized rate up to 1.25%, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any taxes attributed to the Separate Account or reserve held for such taxes.

UITG-525P-TRMC 8

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**3.05 Transfers During the Accumulation Period** – During the Accumulation Period, You may request transfers by telephone, through the Company's website, or in writing by mail. You may transfer amounts among Investment Options, subject to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) We reserve the right to limit allocations among Investment Options to [twenty] at any one time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) We reserve the right to require transfers to be at least [30] days apart

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <u>Transfers from the Short Term Fixed Account</u>. After a transfer to the Short Term Fixed Account, You may
not make any transfer from the Short Term Fixed Account for [90] days. We may change this transfer restriction at any time. However, the transfer restriction period may not exceed [180] days.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <u>Transfers from Fixed Account Plus</u>. You may transfer to other Investment Options up to [20%] of the
Accumulation Value allocated to Fixed Account Plus during each Certificate Year. If multiple transfers are made in a Certificate Year, the percentages of the Accumulation Value transferred each time will be added together to determine the [20%]
transfer limit for that Certificate Year. For each transfer, the percentage transferred is the ratio of the amount transferred to the portion of the Accumulation Value allocated to Fixed Account Plus immediately prior to the transfer. However, if
following a [20%] transfer, the remaining amount allocated to Fixed Account Plus would be less than [$500], You may transfer the remaining amount, without charge.

A withdrawal for the purpose of transfers from Fixed Account Plus to another funding entity (under Section 4.02 of this Certificate) counts as a transfer for purposes of the [20%] transfer limit stated above.

**3.06 Transfers During the Annuity Period** – During the Annuity Period, You may transfer Annuity Unit values among the Variable Investment Options. You may also transfer Annuity Unit values from the Variable Investment Options underlying a Variable Annuity to provide a Fixed Annuity. Transfers must be at least 365 days apart. We will not permit any transfer from a Fixed Annuity during the Annuity Period.

**Section 4 – BENEFITS** 

**4.01** **Cash Surrender or Withdrawal –** There is no charge for cash surrenders or withdrawals.

&nbsp;&nbsp;&nbsp;&nbsp;(a) <u>Cash Surrender</u>. Subject to the restrictions in Section 5.01 You may surrender Your account before
the Annuity Date for a cash payment equal to the Surrender Value as of the date We receive the request at the Administrative Service Office. The Surrender Value is the Accumulation Value.

The Surrender Value of the Fixed Account Options will never be less than the amount of all Purchase Payments allocated to the Fixed Account Options, less any amounts transferred to Variable Investment Options or withdrawn.

&nbsp;&nbsp;&nbsp;&nbsp;(b) <u>Withdrawal</u>. Subject to the restrictions in Section 5.01You may withdraw a portion of the
Accumulation Value in cash at any time before the Annuity Date.

Except as otherwise expressly authorized by a Plan under which this Certificate is held, rights to surrender or withdraw under this Section 4.01, or transfer under Section 4.02, apply to the Participant. If a Plan is authorized to direct such a surrender, withdrawal or transfer, such rights are cumulative of the individual Participant rights under this Section 4.

**4.02 Transfer Restrictions to Other Funding Entities** – Any amount allocated to one of the Variable Investment Options or the Short Term Fixed Account may be transferred to other funding entities at any time.

&nbsp;&nbsp;&nbsp;&nbsp;(a) You may transfer up to [20%] of the Accumulation Value of Fixed Account Plus during each Certificate Year. If
multiple transfers are made in a Certificate Year, the percentages of the Fixed Account Plus Accumulation Value transferred each time will be added together to determine the

UITG-525P-TRMC 9

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[20%] transfer limit for that Certificate Year. For each transfer, the percentage transferred is the ratio of the amount transferred to the portion of the Accumulation Value allocated to Fixed Account Plus immediately prior to the transfer. If following a [20%] transfer, the remaining amount allocated to Fixed Account Plus would be less than [$500], such value may also be transferred in full at that time.

&nbsp;&nbsp;&nbsp;&nbsp;(b) You may transfer 100% of the Fixed Account Plus Accumulation Value without charge over a five year period,
under either one of the following two methods:

1) <u>Five Year Equal Amount Installment Method</u>. The interest rate during the five year payout period will be declared in advance by USL subject to the guaranteed minimum interest rate. No other withdrawals may be made once payments begin. 

2) <u>Decreasing Balance Method</u>. Under this method, 1/5 of the account balance will be transferred the first year; <sup>1</sup>⁄<sub>4</sub> of the remaining balance the second year; 1/3 of the remaining balance the third year; <sup>1</sup>⁄<sub>2</sub> of the remaining balance the fourth year; the entire remaining balance the fifth year. Interest under this method will be periodically credited at a rate determined by USL subject to the guaranteed minimum interest rate. Other withdrawals may be made under this method. 

Except as otherwise expressly authorized by a Plan under which this Certificate is held, rights to surrender or withdraw under Section 4.01, or transfer under this Section 4.02, apply to the Participant. If a Plan is authorized to direct such a surrender, withdrawal or transfer, such rights are cumulative of the individual Participant rights under this Section 4.

**4.03** **Conditions Under Which the Transfer Restriction to Other Funding Entities Will Not Apply-** There is no
restriction on transfers from Fixed Account Plus to another funding entity under any of the following conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) You elect an Annuity Income Option; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) After your death; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) You have become totally and permanently disabled; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) You are separated from service with the employer that maintains the Plan; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) You are retired from service with the employer that maintains the Plan; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) To the extent that a withdrawal or surrender is made on account of a hardship under the terms of the
employer's Plan.

**4.04 Annuity Period** – The Annuity Period begins at the Annuity Date, when Your Accumulation Value is applied under an Annuity Income Option. You may change the Annuity Date shown on the first page of Your Certificate by giving Us at least 30 days' notice. The selected Annuity Date may be the first day of any calendar month, but if You choose a life income option, the Annuity Date may not precede Your [50<sup>th</sup>] birthday without Our permission unless otherwise required under the Plan, if any.

**4.05 Starting Annuity Income Benefits** – At least 30 days in advance of the Annuity Date, the Participant must choose one of the Annuity Income Options in Section 4.09 and provide reasonable proof of age for any person whose age is taken into account under a life income option. If You fail to select another Annuity Income Option, annuity payments will be made on the basis of the Second Option with payments guaranteed for a ten-year period, commencing on the Annuity Date.

**4.06 Partial Annuitization / No Commutation** – You may choose to apply less than the full Accumulation Value under an Annuity Income Option and may choose different Annuity Dates and different Annuity Income Options for different portions of the Accumulation Value. Therefore, the Contract may, at times, be in both an Accumulation Period and an Annuity Period. If You choose to do this, the provisions of the Contract relating to the Accumulation Period and the Annuity Period will be applied as though there were separate Contracts. Full or partial commutations by You are not permitted.

UITG-525P-TRMC 10

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**4.07 Minimum Annuity Payments** – You may not choose any Annuity Income Option if the resulting initial payment would be less than $20 ("Minimum Annuity Payment") or the Accumulation Value is less than $5,000 ("Minimum Accumulation Value"), in each case under either a Fixed Annuity, Variable Annuity or a combination Fixed and Variable Annuity. We reserve the right to convert monthly payments to quarterly, semi-annual, or annual payments so the initial payment will be at least the Minimum Annuity Payment. If an Annuity Income Option is not available due to a Minimum Annuity Payment not being achievable or failure to meet the Minimum Accumulation Value, then USL may cancel the annuity and pay the Accumulation Value of the Certificate to You with no withdrawal charge.

**4.08 Misstatement of Age** – If the annuity payments depend upon an individual's survival and the date of birth of any individual was misstated, We will adjust the remaining payments. The amount remaining to be paid will be the amount that should have been paid with the correct information. We will credit or charge the amount of any underpayment or overpayment against the next succeeding payment or payments, if any remain. We reserve the right to collect any overpayment directly from the payee. Once annuity payments have begun, any underpayments will be made up in one sum including interest at the annual rate of [3]% with the next annuity payment. Overpayments including interest at the annual rate of [3]% will be deducted from the future annuity payments until the total is repaid.

**4.09 Annuity Income (Payment) Options** – You may choose to receive payments under any of the Annuity Income Options below or any other option agreed to by USL. Annuity payments will be made periodically. Any option chosen must comply with applicable state and federal laws and regulations. Available Annuity Income Options may be limited by the Plan, if any.

**FIRST OPTION** – <u>Life Annuity With No Guarantee Period</u> – An income payable during Your life. All payments cease at Your death with no further amounts payable.

**SECOND OPTION** – <u>Life Annuity With Guarantee Period of 5, 10, 15, or 20 years</u> – An income payable during Your life. If, at Your death, We have made payments for fewer than the number of years selected, We will continue payments to the Beneficiary for the remainder of the guarantee period.

**THIRD OPTION** – <u>Life Annuity With Cash or Unit Refund Option</u> – An income Payable during Your life. Payments cease at Your death. However, the Beneficiary may receive an additional payment. For payments on a Fixed Annuity basis, the additional payment, if any, will be the Accumulation Value applied to this option less the total of all prior payments. For payments on a Variable Annuity basis, the additional payment, if any, will be the current value of the number of Annuity Units credited at the Annuity Date less the number of Annuity Units that have been paid. For this purpose, the number of Annuity Units credited equals the Accumulation Value applied to this option divided by the Annuity Unit Value at the date used to calculate the first annuity payment.

**FOURTH OPTION** – <u>Joint and Survivor Life Annuity</u> – An income payable during the joint lives of You and a second person and thereafter during the life of the survivor.

**FIFTH OPTION** – <u>Payments for a Designated Period</u> – An income payable for a selected number of years between five and thirty. This option is available for Fixed Annuities only.

For an Annuity Income Option quote, please call Us at the telephone number under Customer Service Information on the last page of this Certificate. If any annuity income payment option with a guarantee period provides for installment payments of the same amount at some ages for different guarantee periods, We will deem an election to have been made for the longest guarantee period, which could have been elected for such age and amount.

**4.10 Fixed or Variable Annuity Basis** – A Fixed Annuity provides benefit payments of a fixed dollar amount. A Variable Annuity provides benefit payments which vary with the investment return of the chosen Variable Investment Options.

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You may elect to receive payments under any annuity option as a Fixed Annuity, a Variable Annuity, or a combination Fixed and Variable Annuity. If You make no election, amounts in Fixed Account Options will provide a Fixed Annuity and amounts in Variable Investment Options will provide a Variable Annuity.

**4.11 Variable Annuity Payments** – We will determine the amount of each Variable Annuity payment by multiplying the number of Annuity Units payable by the Annuity Unit Value on the [tenth] day (or the preceding business day if the [tenth day] is not a business day) prior to the payment due date.

We will determine the number of Annuity Units payable at the beginning of the Annuity Period. We will divide the dollar amount of the first payment by the Annuity Unit Value for that Variable Investment Option on the tenth day before the Annuity Date. The number of Annuity Units payable from each Variable Investment Option remains constant unless You transfer a portion of the annuity benefit between the Variable Investment Options or from a Variable Annuity to a Fixed Annuity. However, the dollar amount payable is not fixed and may change from month to month. Neither expenses actually incurred, other than taxes on the investment return, nor mortality actually experienced, shall adversely affect the dollar amount of variable annuity payments after such payments have commenced. The smallest annual effective rate of the investment return that would have to be earned on assets of the Separate Account so that the dollar amount of the variable annuity payments will not decrease is 6.25%, compounded daily. The smallest annual rate of investment return may be lower depending on the Separate Account Charge and AIR You selected. The Contract's assumed rate of return is based on compounded interest.

**4.12 Assumed Investment Rate (AIR)** – Since the future rate of return on Variable Options is unknown, You must choose an Assumed Investment Rate (AIR). The AIR is the assumed rate of return used to determine the first annuity payment for a Variable Annuity Option, and once the AIR is established, it cannot be changed. Rates of 3%, 3 1/2%, 4 1/2%, 5% or a higher rate may be chosen if permitted by state law and regulations. If no AIR is chosen, the AIR will be 3 <sup>1</sup>⁄<sub>2</sub>%. A higher AIR will result in a higher initial payment. Choice of a lower AIR will result in a lower initial payment. Payments will increase whenever the Investment Rate exceeds the chosen AIR. Payments will decrease whenever the Investment Rate is less than the chosen AIR.

**4.13 Annuity Units and Annuity Unit Value** – An Annuity Unit is a measuring unit We use to determine the amount of the annuity payments to be made. All or a portion of the Accumulation Value is used to purchase a stream of annuity payments represented by a number of Annuity Units payable each period. The value of these Annuity Units represents the benefit amount paid each period.

For Fixed Annuity options, the number of Annuity Units equals the dollar amount of each payment since the Annuity Unit Value is fixed at $1.00.

For Variable Annuity options, the Annuity Unit Value varies with the investment rate each period. The Annuity Unit Value is the value of one Annuity Unit of an Investment Option.

The value of a Variable Annuity Unit is A multiplied by B multiplied by C (AxBxC).

A = the Annuity Unit Value for the Variable Investment Option at the immediately preceding computation date

B = 1 + the investment rate for the variable fund for the period

C = the applicable AIR Factor from the following table raised to the power of the number of days in the period

---

| | |
|:---|:---|
| AIR | AIR Factor |
|  3% | 0.999919 |
|  3<sup><sup>1</sup>⁄<sub>2</sub></sup>% | 0.999906 |
|  4<sup><sup>1</sup>⁄<sub>2</sub></sup>% | 0.999879 |
|  5% | 0.999866 |

---

UITG-525P-TRMC 12

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**4.14 Betterment of Rates** – Fixed and Variable Annuity – We will use the applicable current settlement option rates if these will provide higher fixed annuity payments to You, less any applicable premium taxes.

**4.15 Actuarial Basis of Computation –** For all Annuity Income Options, the value We use to determine annuity payments will be the applied portion of the Accumulation Value on the tenth day (or the preceding business day if the tenth day is not a business day) preceding the date of the first annuity payment, less any applicable premium taxes. The actuarial basis for the life Annuity Income Options is the 2012 Individual Annuity Reserving (IAR) Table using the age nearest Your birthday at the time of the first payment is due and if applicable, a designated second person if permitted under the Annuity Income Options in Section 4.09 and the Fixed Account Option minimum guaranteed interest rate in Section 3.01(b). The annuity rates pertaining to the Actuarial Basis of Computation for Annuity Income Options that are payable for Your lifetime will be furnished upon Your request.

For the Fifth Option, the following table demonstrates payments as described with an example of a 1% interest rate.

**DOLLAR AMOUNT REQUIRED TO PURCHASE AN ANNUITY** 

**WITH A FIRST MONTHLY PAYMENT OF $1.00** 

Option 5 – Payment for a Designated Period

---

| | | | |
|:---|:---|:---|:---|
| Years of Payment | Years of Payment | Years of Payment | Years of Payment |
| &nbsp;&nbsp;&nbsp;5 | $58.51 | 18 | $197.68 |
| &nbsp;&nbsp;&nbsp;6 | $69.86 | 19 | $207.66 |
| &nbsp;&nbsp;&nbsp;7 | $81.11 | 20 | $217.54 |
| &nbsp;&nbsp;&nbsp;8 | $92.24 | 21 | $227.32 |
| &nbsp;&nbsp;&nbsp;9 | $103.26 | &nbsp;&nbsp;&nbsp;&nbsp;22 | $237.00 |
| &nbsp;&nbsp;&nbsp; 10 | $114.18 | 23 | $246.59 |
| &nbsp;&nbsp;&nbsp;11 | $124.98 | 24 | $256.09 |
| &nbsp;&nbsp;&nbsp;12 | $135.68 | 25 | $265.49 |
| &nbsp;&nbsp;&nbsp;13 | $146.27 | 26 | $274.79 |
| &nbsp;&nbsp;&nbsp;14 | $156.76 | 27 | $284.01 |
| &nbsp;&nbsp;&nbsp;15 | $167.14 | 28 | $293.13 |
| &nbsp;&nbsp;&nbsp;16 | $177.42 | 29 | $302.17 |
| &nbsp;&nbsp;&nbsp;17 | $187.60 | 30 | $311.11 |

---

**4.16 Beneficiaries –** This Section 4.16 provides for terms relating to a Beneficiary in the event a death occurs during the Accumulation Period or during the Annuity Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(a)</u> <u>Definition of a Beneficiary</u>. A Beneficiary is the person or entity You designate to receive any benefits
payable upon Your death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(b)</u> <u>Designation of a Beneficiary</u>. During Your lifetime, he or she has the right to designate a Beneficiary
and to change the designation. The change may be made by sending a written request to Our Administrative Service Office. A change in Beneficiary will take effect on the date the request is signed; subject to any actions taken by Us prior to the date
We receive the written change of Beneficiary notice. Your most recent Beneficiary change notice in writing received by Us will replace any prior Beneficiary designations. We are not liable for any payment(s) made by Us before the receipt of such
written change of Beneficiary notice.

UITG-525P-TRMC 13

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(c)</u> <u>Payments to Beneficiary</u>. Unless otherwise provided in the Beneficiary designation or in 4.16(a) or (b):

1) If any Beneficiary dies prior to You, that Beneficiary's interest will be divided pro rata among the remaining named Beneficiaries.

2) If no Beneficiary survives You, death benefits will be paid to Your estate.

3) If any Beneficiary dies after You, that Beneficiary's interest will pass to his or her Beneficiary or, if none, to his or her estate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(d)</u> <u>Simultaneous Death Provision</u>. If We cannot determine whether You or a Beneficiary died first in a common
disaster, We will assume that the Beneficiary died first and make payments on that basis.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(e)</u> <u>Multiple Beneficiaries</u>. You may designate two or more Beneficiaries to receive separate percentage
interests in the death benefits payable under this Certificate. Each such Beneficiary may separately exercise the rights that a Beneficiary has under the Certificate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(f)</u> <u>Contingent Beneficiaries</u>. You may designate one or more Contingent Beneficiaries. A Contingent
Beneficiary will receive benefits payable upon Your death if all of the primary Beneficiaries have died prior to You. A Contingent Beneficiary will have all of the same rights as a Beneficiary during the Accumulation Period or an Annuity Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(g)</u> <u>Trust or Estate as Beneficiary</u>. Payments to a Beneficiary that is a trust or estate will be made only in
a lump sum or in installments over a period not to exceed five years, to the extent required by applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(h)</u> <u>Unlocatable Beneficiaries</u>. If after exercise of reasonable diligence We are unable to obtain a mailing
address or other suitable contact information for a designated Beneficiary using methods allowed by and within the period required by applicable state or federal regulations, then, except as otherwise directed by the Contract Owner and in accordance
with the terms of the Plan, if any, or as otherwise required under applicable law, We will deem You to have no designated Beneficiary, and We will pay the proceeds to the Participant's Estate.

**4.17** **Death Payment Provisions -** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(a)</u> <u>Death During Accumulation Period</u>. If You die during the Accumulation Period, a death benefit is payable. The death benefit is the greater of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. the Accumulation Value of Your Account on the date We receive proof of death in good order, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 100% of Adjusted Purchase Payment Amount.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Adjusted Purchase Payment Amount means:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. On the issue date of Your Certificate, the Adjusted Purchase Payment Amount shall be the sum of all Purchase
Payments under the certificate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. On any date after the issue date of Your Certificate, the Adjusted Purchase Payment Amount shall be increased
by additional Purchase Payments made to the certificate, and reduced proportionately by all prior Gross Withdrawals as provided in 4.17(a)(iii).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Each Gross Withdrawal (meaning, all withdrawals of any kind and any portion of the Accumulation Value that has
been applied to an Annuity Income Option) shall result in a proportionate reduction in the Adjusted Purchase Payment Amount, determined by multiplying the Adjusted Purchase Payment Amount, measured immediately prior to the Gross Withdrawal, by a
fraction. Such fraction shall be equal to the Gross Withdrawal divided by the Accumulation Value immediately prior to the Gross Withdrawal.

In the event no Beneficiary or Contingent Beneficiary has been named, or if none of the Beneficiaries survive the Participant, then benefits will be paid as set forth in this Section 4.17(a)

UITG-525P-TRMC 14

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consistent with applicable contract or law including the Code and ERISA, and if no such requirements dictate who benefits will be paid to, then to the Participant's estate. The death benefit is payable at any time Your Beneficiary selects and in any form You could have selected under the Contract. If any Beneficiary or Contingent Beneficiary does not select a form of payment of the death benefit, then the death benefit will be paid as set forth in this Section 4.17(a) consistent with applicable law including the Code and ERISA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(b)</u> <u>Death During Annuity Period</u>. If You die during the Annuity Period, the amount of the death benefit, if any, will be based on the terms of the Annuity Income Option. Unless You elected the Fourth Option, the Beneficiary may elect to receive the death benefit in one of the following forms:

1) Continuing annuity payments under the terms of Your Annuity Income Option with the right, for Variable Annuities only, to receive the remaining payments in a lump sum at any time thereafter;

2) A lump sum; or

3) Annuity payments under another Annuity Income Option, based on the available lump sum.

The lump sum available under these alternatives is the present value of remaining payments, discounted at the Assumed Investment Rate, and based on the current Annuity Unit Value for 2) and 3), or the value next determined after receipt of the request at USL's Administrative Service Office for 1).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(c)</u> <u>Investment Options and Other Rights</u>. Until the death benefits have been fully paid, Your Beneficiary will be entitled to exercise all the Investment Options and other rights You can exercise under the Contract. Unpaid death benefits that have not been applied under an Annuity Income Option will have an Accumulation Value determined in the same manner as Your Accumulation Value.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(d)</u> <u>Proof of Death.</u> Proof of death may be made by sending USL a certified copy of the death certificate, a certified copy of a decree of a court of competent jurisdiction as to death, a written statement by an attending physician, or any other proof satisfactory to USL.

---

| | |
|:---|:---|
| **Section** | **5 – CODE REQUIREMENTS AND RETIREMENT PLAN PROVISIONS**  |

---

**5.01** **General -** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Contract Owner may impose limits and/or requirements on the Participant consistent with the terms of the
Plan; however, such Plan provisions do not become part of the Contract. No such Plan provision shall limit a Participant's rights under this Contract, unless the Contract Owner has provided USL with written notification of such provision. In
no event shall any such Plan provision enlarge USL's obligations under the Contract and this Certificate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Additional Plan-related provisions may be added to Your Certificate by endorsement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If Your Purchase Payments are made under a voluntary salary reduction agreement as part of a tax-deferred annuity arrangement under Section 403(b) of the Code, there may not be a separate Plan document, in which case the Contract is the Plan.

**5.02 Direct Rollovers** – If any benefit payable under this Certificate constitutes an "eligible rollover distribution" within the meaning of Section 402 of the Code, You have the right to elect to have such distribution paid directly to an "eligible retirement plan" in a transaction designated under the Code as a "direct rollover." Before any eligible rollover distribution is made to You, we will provide You with a written

UITG-525P-TRMC 15

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explanation of Your right to make a direct rollover and the tax consequences of making or not making a direct rollover. No surrender, withdrawal, or other benefit distribution that constitutes an eligible rollover distribution will be made to You under this Certificate, unless the Code's requirements applicable to eligible rollover distributions have been satisfied. Except for eligible rollover distributions, We reserve the right to make payments only to You or Your Beneficiary.

---

| | |
|:---|:---|
| **Section** | **6 – GENERAL PROVISIONS**  |

---

**6.01 Assignment** – Any assignment of this Certificate or any right or interest hereunder, must be filed with Us. Either the original assignment or a duplicate copy thereof may be filed. The assignment shall be binding on Us only after filing. We assume no responsibility for the sufficiency or validity of any assignment. However, an assignment of this Certificate may give rise to a recognition of taxable income which We must report to the Internal Revenue Service.

**6.02 Vesting** – Except as may be provided in the Plan, the Code, and ERISA, Your rights under the Contract are fully vested and nonforfeitable. USL Separate Account RS holds all assets for Variable Investment Options for the exclusive benefit of Participants, Beneficiaries, and other holders of annuity contracts.

**6.03 Written Notices to Us** – Except as specifically provided otherwise, any notice of change, election, choice, option or other exercise of right given under the Contract must be in a written request or notice in acceptable form to Us, which is signed and dated by You. Such notice will be deemed effective as of the date of the written request for the change and must be received at Our Administrative Service Center. The change will be subject to action taken by Us before the request is received.

**6.04 Reports** – We will send You a Separate Account financial report twice each year if You have value in any Variable Investment Option. We will send to You, at least annually, a statement showing the dollar value of all investment options, investment performance since the prior statement, and as applicable, the number and value of any Variable Accumulation Units credited to Your account. All statements will be mailed within two months of the date of the information.

**6.05 Voting Rights** – We will hold the voting rights on all shares held in the Separate Account. To the extent of this Contract's participation in the Separate Account through one or more Variable Investment Options, We will vote those shares as instructed. Except as otherwise directed by the Contract Owner and pursuant to the Plan, You, or the Beneficiary, if You have died, will have the voting instruction rights prior to the Annuity Date. The annuity payee will have the voting instruction rights on and after the Annuity Date.

**6.06 Suspension of Payments** – USL reserves the right to suspend or postpone payments or withdrawals under the Separate Account for any period when: (a) the New York Stock Exchange is closed (other than customary weekend and holiday closings); (b) when trading on the New York Stock Exchange is restricted; (c) when an emergency prevents disposal of or determination of the value of shares of the Variable Account Options is not reasonably practicable; or (d) during any other period when the SEC, by order, so permits for the protection of security holders. The Company will notify the New York State Department of Financial services of this under this Section 6.06.

**6.07 Deferral of Cash Surrender or Withdrawal** –USL may defer payment of any surrender of amounts accumulated in Fixed Account Options if permitted by applicable law. Deferral shall not exceed six months from the receipt of written notice at the Administrative Service Office in good order. Interest shall be paid if payment is deferred for ten days or more after the date on which the surrender notice was received by USL on fully and accurately completed forms and/or instructions, including any necessary documentation We may require, applicable to any given request from You received at Our Administrative Service Center. Interest will be credited at the rate then currently being credited in the applicable Fixed Account Options.

UITG-525P-TRMC 16

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**6.08 Proof of Survival** – We reserve the right to require reasonable proof that You and any payee is alive on the date any benefit payment is due. If this proof is not received after requested in writing, We will have the right to make reduced payments or to withhold payments entirely until such reasonable proof is received. Such proof will only be required no more frequently than annually or if We have reasonable suspicion You or a payee is deceased.

**6.09 Substitution of Investment Fund Shares** – If shares of a particular Investment Fund are not available or if, in the judgment of USL, such shares are no longer appropriate for a Variable Investment Option, shares of another Investment Fund may be substituted for the Investment Fund shares already held under the Variable Investment Options and for those to be purchased by future Purchase Payments or transfers under this Contract. In the event any substitution occurs, USL will notify the Contract Owner in advance of the substitution.

**6.10 Minimum Benefit** – The paid up annuity, cash surrender or death payment available under this Contract will not be less than the minimum benefits required by any statute of the state in which the Contract is delivered.

**6.11 Separate Account** – Amounts allocated by Us to a Separate Account shall be owned by Us. The Separate Account assets shall be Our property. All of the assets of the Separate Account are not chargeable with liabilities arising out of any other business of USL, provided that the portion of assets of the Separate Account not chargeable with liabilities arising out of any other business of USL shall not exceed the following: (a) the assets purchased with considerations allocated to the Separate Account by the Contract Owner or Participant certificate holder; minus (b) any benefits paid from such assets; minus (c) any charges taken from such assets under the terms of the Contract or a Participant certificate; minus (d) any Contract Owner or Participant certificate holder initiated transfers of such assets out of the Separate Account; plus (e) the net investment returns earned on the net amount of such assets.

**6.12 Merger or Closure of One or More Investment Funds** – The following provisions will apply in the event of closure of or changes to the Short Term Fixed Account and the Fixed Account Plus or to one or more of the Investment Funds underlying the Variable Investment Options in the Separate Account described in Section 3.02:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) If the Short Term Fixed Account and/or the Fixed Account Plus, or an Investment Fund, is closed to new Purchase
Payments and/or new transfers, and absent alternate directions from You, amounts that otherwise would have been deposited into the closed Fixed Account Option(s) will be invested in a money market fund Variable Investment Option, if available, or
otherwise, in the Short Term Fixed Account, and with respect to a closed Variable Investment Option(s), amounts that otherwise would have been deposited into the closed Variable Investment Option will be invested in such other Investment Option(s),
as consistent with applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If a change is made to one or more of the underlying Investment Funds, through a merger or other fund action,
upon official notification of such fund action(s) the Company will make reasonable efforts to provide advance notice to the Plan of any relevant changes.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If an Investment Fund then available in the Plan ("Merged Fund") is to be merged with and into an
Investment Fund that is not available in the Plan ("Surviving Fund"): (i) the Plan may direct assets in the Investment Option invested in the Merged Fund, and any future contributions that would be allocated to such Variable Investment
Option, to another Variable Investment Option available in the Contract; or (ii) if prior to the effective date of a fund merger, a Plan has not provided to the Company any directions under Section 6.11(b) or Section 6.11(c)(i), then:
(x), the Contract shall default to inclusion of the Variable Investment Option invested in the Surviving Fund, (y) Plan assets in the Variable Investment Option invested in the Merged Fund shall be allocated to the Variable Investment Option
invested in the Surviving Fund upon the effective date(s) of the fund merger, and (z) contribution instructions directing allocations to the Variable Investment Option invested in the Merged

UITG-525P-TRMC 17

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Fund at the effective date of the merger shall be redirected to the Variable Investment Option invested in the Surviving Fund following the effective date(s) of the fund merger, until or unless alternate direction is provided by or on behalf of the Plan.

**6.13 Termination of the Contract by USL** – USL may suspend the Contract by giving written notice as otherwise provided in the Contract or if it is determined that Purchase Payments do not comply with the requirements of the Code or ERISA. Upon depletion of all the assets under the Contract, the Contract will terminate, and USL will be relieved of all further liability, except with respect to any Annuities purchased on behalf of Participants.

**6.14 Forfeiture** – If contributions under the Plan under which the Contract is held are subject to a vesting schedule, the Participant's Account Value may be reduced by such non-vested amounts upon termination of employment as specified by the Plan.

**6.15 Distributed Contract** – The Contract Owner may direct the distribution of a fully paid-up Certificate from the Contract Owner's Plan, in which case all rights otherwise reserved in the Certificate to the Contract Owner, the Plan, or an agent of either the Contract Owner or the Plan (other than the limited authority to hold a group annuity contract, if applicable, without exercising rights thereunder) are hereby terminated, and such rights are reserved solely to You.

**6.16 Applicable Law** – This Certificate has been delivered to You or a designated representative in the State of New York. This Certificate will be construed in accordance with and governed by applicable law of the State of New York.

**6.17 Non-Participating Contract** – The Contract is non-participating and does not share in the profits or surplus of USL.

UITG-525P-TRMC 18

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**CUSTOMER SERVICE INFORMATION** 

If you have any questions regarding this Certificate, please call us at

[1-800-448-2542] or write:

The United States Life Insurance Company in the City of New York

[Retirement Services Center, P.O. Box 15648, Amarillo, Texas 79105]© The United States Life Insurance Company in the City of New York. All rights reserved.

UITG-525P-TRMC 19

## Ex-99.(D)(10)

**Investment Information Page** 

**Current Rate on Fixed Account Plus on date of Contract Date of Issue: [1.75]%** 

**Current Rate on Short-Term Fixed Account on date of Contract Date of Issue: [1.25]%** 

**Fixed Account Options –Guaranteed Minimum Interest Rate: [1.00]%** 

**All of the current [Portfolio Director] Variable Investment Options available on Contract Date of Issue are below. Some of these options may not be available in Your plan.** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| ![LOGO](g128492g51e46.jpg) |  |  |  |  | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) |  |  |  |  | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) |  | **Investment Options** |  | **Investment Options** | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 148 | Aggressive Growth Lifestyle Fund | 149 | Moderate Growth Lifestyle Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 090 | American Beacon Man Large Cap Growth Fund | 046 | Nasdaq-100 Index Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 068 | Ariel Appreciation Fund | 017 | Science & Technology Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 069 | Ariel Fund | 135 | Small Cap Growth Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 005 | Asset Allocation Fund | 014 | Small Cap Index Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 139 | Capital Appreciation Fund | 084 | Small Cap Special Values Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 150 | Conservative Growth Lifestyle Fund | 136 | Small Cap Value Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 158 | Core Bond Fund | 010 | Stock Index Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 021 | Dividend Value Fund | 016 | Systematic Core Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 087 | Emerging Economies Fund | 072 | Systematic Growth Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 101 | Global Real Estate Fund | 075 | Systematic Value Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 088 | Global Strategy Fund | 104 | T. Rowe Price Retirement 2015 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 161 | Goldman Sachs Government Money Market Fund | 105 | T. Rowe Price Retirement 2020 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 008 | Government Securities Fund | 106 | T. Rowe Price Retirement 2025 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 078 | Growth Fund | 107 | T. Rowe Price Retirement 2030 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 160 | High Yield Bond Fund | 108 | T. Rowe Price Retirement 2035 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 077 | Inflation Protected Fund | 109 | T. Rowe Price Retirement 2040 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 011 | International Equities Index Fund | 110 | T. Rowe Price Retirement 2045 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 013 | International Government Bond Fund | 111 | T. Rowe Price Retirement 2050 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 020 | International Growth Fund | 112 | T. Rowe Price Retirement 2055 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 133 | International Opportunities Fund | 113 | T. Rowe Price Retirement 2060 Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 012 | International Socially Responsible Fund | 141 | U.S Socially Responsible Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 089 | International Value Fund | 053 | Vanguard Life Strategy Moderate Growth Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 102 | Invesco Balanced Risk Commodity<br> Strategy Fund | 054 | Vanguard LifeStrategy Conservative<br> Growth Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 079 | Large Capital Growth Fund | 052 | Vanguard LifeStrategy Growth Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 004 | Mid Cap Index Fund | 022 | Vanguard Long-Term Investment Grade Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 083 | Mid Cap Strategic Growth Fund | 023 | Vanguard Long-Term Treasure Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) | 138 | Mid Cap Value Fund | 025 | Vanguard Wellington Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) |  |  | 024 | Vanguard Windsor II Fund | ![LOGO](g128492g18a89.jpg)  |
| ![LOGO](g128492g51e46.jpg) |  |  |  |  | ![LOGO](g128492g18a89.jpg)  |

---

UITG-525-5PCMC-DP 3

## Ex-99.(D)(11)(I)

**The United States Life Insurance Company in the City of New York (USL)** 

---

| | |
|:---|:---|
| Home Office: | Administrative Service Office: |
| [1133 Avenue of the Americas 33<sup>rd</sup> Floor | [P.O. Box 15648 |
| New York, New York 10036] | Amarillo, Texas 79105] |

---

In return for Purchase Payment(s), USL will pay annuity and other benefits as provided in this Contract.

**PLEASE READ YOUR CONTRACT CAREFULLY** 

**See Index that follows** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Maintenance Charge –** There may be an account maintenance charge during the Accumulation Period.
The charge is $3.75 for each quarter and is assessed only if any portion of the Accumulation Value was applied to one or more Variable Investment Options during that quarter, as described in the *Maintenance Charge* section under the *Contract and Purchase Payments* provision.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Separate Account Charge –** There is a daily charge against the Separate Account at an annual rate
of up to 1.25% of the assets of the Variable Investment Options to which assets are allocated. This charge only applies to the assets of the Variable Investment Options, as described in *Separate Account Charge* section under the *Contract and Purchase Payments* provision.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Cash Surrender or Withdrawal Charge –** There is a charge at the time of surrender or withdrawal as
shown on the CONTRACT DATA PAGE.

The conditions and provisions on this and the following pages, including any attached Endorsement(s) and/or Rider(s), are the entire legal Contract between USL and the Contract Owner. No agent has the authority to change this Contract or waive any of its provisions. Only the President or another officer of USL may change this Contract, including the waiving of any rights or requirements. Any such changes must be in writing and subject to prior approval by the New York Department of Financial Services. All statements by, or under the authority of, the applicant for issuance of the Contract shall be deemed representations and not warranties. All conditions and provisions are subject to applicable state and federal laws.

**RIGHT TO EXAMINE – If, within 20 days of receipt of this Contract (60 days if the Contract replaced any other life insurance or annuity contract(s) or certificate(s)) You are not satisfied with it, You may return this Contract to Our Administrative Service Office or to an authorized representative of the Company. The Company will refund the Purchase Payment, including any fees or other charges, or the Accumulation Value, whichever is greater, as of the business day during which We or an authorized representative receives the Contract or, if mailed, as of the date the Contract is mailed (post-marked date) to Us. Upon such refund, the Contract shall be void.** 

EXECUTED AT USL'S HOME OFFICE ON THE DATE OF ISSUE

![LOGO](g128492g17h06.jpg)

**INDIVIDUAL VARIABLE DEFERRED ANNUITY CONTRACT WITH FIXED FUNDING** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **NON-PARTICIPATING** 

---

| | |
|:---|:---|
| UIT-525 | 1 |

---

------

ANNUITY PAYMENTS AND SURRENDER VALUES PROVIDED BY THIS CONTRACT WHEN BASED ON INVESTMENT EXPERIENCE OF THE SEPARATE ACCOUNT ARE VARIABLE AND ARE NOT GUARANTEED AS TO FIXED DOLLAR AMOUNT AND WILL INCREASE OR DECREASE IN VALUE BASED ON INVESTMENT RESULTS.

The smallest annual effective rate of the investment return that would have to be earned on assets of the Separate Account so that the dollar amount of variable annuity payments will not decrease is 6.25%, compounded daily. The smallest annual rate of investment return may be lower depending on the Separate Account Charge and Your selected Assumed Investment Rate. The Contract's assumed rate of return is based on compounded interest.

**USL may close the fixed account options provided for in this Contract to new deposits or transfers at any time after the Date of Issue with [30] days advance written notice (See the Fixed Account Options Information on the CONTRACT DATA PAGE and the *Merger or Closure of One or More Investment Options* section under *General Provisions*).** 

---

| | |
|:---|:---|
| UIT-525 | 2.0 |

---

------

**INDEX** 

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **CONTRACT DATA PAGES** | 3 |
|  **Section 1** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **DEFINITIONS** | **8** |
|  **Section 2** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **CONTRACT AND PURCHASE PAYMENTS** | **9** |
| 2.01 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Incontestability | 9 |
| 2.02 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Minimum Contract Value | 9 |
| 2.03 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Purchase Payments | 9 |
| 2.04 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Maintenance Charge | 9 |
| 2.05 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Separate Account Charge | 9 |
|  **Section 3** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **INVESTMENT OPTIONS** | **9** |
| 3.01 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed Account Options | 9 |
| 3.02 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Variable Investment Options | 10 |
| 3.03 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accumulation Unit | 10 |
| 3.04 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accumulation Unit Value | 10 |
| 3.05 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers During the Accumulation Period | 10 |
| 3.06 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers During the Annuity Period | 11 |
|  **Section 4** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **BENEFITS** | **11** |
| 4.01 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash Surrender or Withdrawal | 11 |
| 4.02 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Charges for Cash Surrender or Withdrawal | 11 |
| 4.03 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No Charge Systematic Withdrawals | 12 |
| 4.04 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Conditions Under Which No Cash Surrender or<br> Withdrawal Charges will be deducted | 12 |
| 4.05 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Annuity Period | 13 |
| 4.06 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Starting Annuity Income Benefits | 13 |
| 4.07 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Partial Annuitization / No Commutation | 13 |
| 4.08 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Minimum Annuity Payments | 13 |
| 4.09 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Misstatement of Age or Sex | 13 |
| 4.10 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Annuity Income (Payment) Options | 13 |
| 4.11 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed Annuity or Variable Annuity Basis | 14 |
| 4.12 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Variable Annuity Payments | 14 |
| 4.13 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assumed Investment Rate (AIR) | 15 |
| 4.14 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Annuity Units and Annuity Unit Value | 15 |
| 4.15 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Betterment of Rates | 15 |
| 4.16 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Actuarial Basis of Computation | 15 |
| 4.17 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Beneficiaries | 15 |
| 4.18 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Death Payment Provisions | 16 |
|  **Section 5** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **GENERAL PROVISIONS** | **17** |
| 5.01 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment | 17 |
| 5.02 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Different Contract Owner and Annuitant | 18 |
| 5.03 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Written Notices to Us | 18 |
| 5.04 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Change of Contract | 18 |
| 5.05 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reports | 18 |
| 5.06 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Voting Rights | 18 |
| 5.07 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Suspension of Payments | 18 |
| 5.08 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferral of Cash Surrender or Withdrawal | 18 |
| 5.09 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proof of Survival | 19 |

---

---

| | |
|:---|:---|
| UIT-525 | 6.0 |

---

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5.10 Substitution of Investment Fund Shares 19

5.11 Minimum Benefit 19

5.12 Separate Account 19

5.13 Merger or Closure of One or More Investment Options 19

5.14 Applicable Law 20

5.15 Non-Participating Contract 20

---

| | |
|:---|:---|
| UIT-525 | 7.0 |

---

------

**Section 1 – DEFINITIONS** 

**Accumulation Period –** the time between the date of the first Purchase Payment and the Annuity Date.

**Accumulation Value –** equals the sum of the values of the Fixed Account Options (including interest) and Variable Investment Options allocated to Your Contract that have not been applied to provide annuity payments.

**Administrative Service Office –** the address shown on Page 1 of this Contract where all Written Notices to Us regarding this Contract are to be sent.

**Annuitant** – means the person on whose life USL will base payments during the Annuity Period. See the *Different Contract Owner and Annuitant* section under *General Provisions*, which explains when the Annuitant and Contract Owner may be different persons.

**Annuity –** a periodic benefit purchased for a Contract Owner.

**Annuity Period** – the time during which USL makes annuity payments.

**Contract Year** – the twelve-month period starting with the issue date and each anniversary of that date.

**Code** – the Internal Revenue Code of 1986, as amended.

**Company Reference** – "We," "Our," "Us," "Company," or "USL," means The United States Life Insurance Company in the City of New York.

**Contract –** the legal agreement between USL and You.

**Contract Owner** – the person or entity that makes application for the Contract. A reference to "You" or "Your" means the Contract Owner.

**General Account** – assets of USL other than those in the Separate Account or any other segregated asset account.

**Investment Fund** – an investment portfolio or fund which is the underlying investment medium for a Variable Investment Option.

**Purchase Payment** – an amount paid to USL for allocation to Your Contract.

**SEC** – the U. S. Securities and Exchange Commission.

**Separate Account** – a segregated asset account established under the New York Insurance Law and named on the CONTRACT DATA PAGE.

**Surrender Value** – the Accumulation Value of Your Contract less any applicable charge for Cash Surrender as described in the *Charges for Cash Surrender or Withdrawal* section and excluding any full or partial annuitization.

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| | |
|:---|:---|
| UIT-525 | 8.0 |

---

------

**Section 2 – CONTRACT AND PURCHASE PAYMENTS** 

**2.01** **Incontestability** – This Contract is incontestable at any time following the Date of Issue.

**2.02** **Minimum Contract Value** – We can distribute the Surrender Value if the Accumulation Value for
Your Contract falls below the Minimum Contract Value amount shown on the CONTRACT DATA PAGE and there are no Purchase Payments for three Contract Years.

**2.03** **Purchase Payments** – Purchase Payments may be made at any time during the Accumulation Period
subject to the Purchase Payment Age Limit shown on the CONTRACT DATA PAGE and may include amounts that are rolled over or directly transferred from another plan; however, We reserve the right to limit, refuse or cease accepting Purchase Payments
into the Contract, or specific categories of Purchase Payments (e.g., 1035 exchanges from other accounts or investments under a plan, or transfers or Purchase Payments that are not periodic or that are limited in dollar amount) at any time, with no
less than the Notification of Purchase Payments Limitation number of days shown on the CONTRACT DATA PAGE of such limitation or cessation. We require no payment beyond the first Purchase Payment. There is no penalty if any scheduled Purchase
Payments are omitted or stopped.

If only one Purchase Payment is to be allocated to Your Contract, it must be at least the Minimum Initial Purchase Payment amount shown on the CONTRACT DATA PAGE. Each periodic payment must be at least the Minimum Periodic Payment(s) amount shown on the CONTRACT DATA PAGE. USL may waive this minimum.

We will allocate the Purchase Payment to one or more Investment Options according to Your directions.

**2.04** **Maintenance Charge** – During the Accumulation Period, We will deduct a Maintenance Charge, as
shown on Page 1 of this Contract, from the Accumulation Value for certain account maintenance expenses. The charge is due each calendar quarter during which the Accumulation Value includes any Variable Investment Option. We will not deduct the
charge for any calendar quarter if the Accumulation Value is credited only to the Fixed Account Options throughout the calendar quarter.

We will deduct the charge at the end of the calendar quarter in which it is due, allocated proportionally among the Variable Investment Options of Your Contract. However, if all Variable Investment Option Accumulation Values are withdrawn or transferred entirely to one or more Fixed Account Option(s), the full quarterly charge will be deducted at the time of surrender or transfer.

**2.05** **Separate Account Charge** – We deduct a daily charge from the Separate Account, as shown on Page
1 of this Contract.

**Section 3 – INVESTMENT OPTIONS** 

We will allocate Purchase Payments to one or more Variable Investment Options and Fixed Account Options ("Investment Options") selected by You. Each selection must be a whole percentage of Purchase Payments. We reserve the right to limit the number of Investment Options available as shown on the CONTRACT DATA PAGE.

**3.01** **Fixed Account Options** – Fixed Account Options are based on the General Account. Allocations to
the Fixed Account Options earn interest as credited by USL during the Accumulation Period. The interest credited will be at least the Guaranteed Minimum Interest Rate shown on the CONTRACT DATA PAGE.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Guaranteed Minimum Interest Rate for Your Contract that will be credited to amounts in the Fixed Account Options during the Accumulation Period is shown on the CONTRACT DATA PAGE.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Notwithstanding subparagraph (a) above, a separate guaranteed minimum interest rate will be used to

---

| | |
|:---|:---|
| UIT-525 | 9.0 |

---

------

determine minimum fixed annuity payments during the Annuity Period. This Guaranteed Minimum Interest Rate for Fixed Annuity Payments is shown on the CONTRACT DATA PAGE.

There are two Fixed Account Options: Short Term Fixed Account and Fixed Account Plus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <u>Short Term Fixed Account</u>. We will credit interest to the Short Term Fixed Account on a portfolio
basis. On the portfolio basis, all amounts accumulated will be credited with the same rate of interest for not less than a calendar year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <u>Fixed Account Plus</u>. We will credit interest to the Fixed Account Plus on the following basis:
Periodically, but not less frequently than annually based on a calendar year, We will declare interest rates that apply separately to amounts accumulated in separate time periods. Each such declared interest rate will be the same rate of interest
for not less than a calendar year.

**3.02** **Variable Investment Options** – Variable Investment Options are based upon Investment Funds
available within the Separate Account. The Separate Account invests in a number of Investment Funds. Each Investment Fund underlying a Variable Investment Option has a different investment objective. Investment returns on Variable Investment Options
may be positive or negative and are not guaranteed.

**3.03** **Accumulation Unit** – An Accumulation Unit is a measuring unit for amounts allocated to a
Variable Investment Option before annuity payments begin. The value of an Accumulation Unit will vary with the net investment return of the respective underlying Investment Fund. Accumulation Units may be credited to Your Contract due to a Purchase
Payment or a transfer from another Investment Option. The number of Accumulation Units credited to Your Contract is determined by dividing the dollar amount of the transaction by the Accumulation Unit Value for that Variable Investment Option the
next time it is computed.

**3.04** **Accumulation Unit Value** – The Accumulation Unit Value is the value of one Accumulation Unit of
a Variable Investment Option. We will calculate it at the end of trading each day the New York Stock Exchange is open, except as described in the *Suspension of Payments* section under *General Provisions*. The value of an Accumulation
Unit of a Variable Investment Option is the Accumulation Unit Value last computed, multiplied by one plus the Investment Rate for the period. The Investment Rate may be positive or negative. The Investment Rate is the change in the value of the
Investment Fund's portfolio (capital gains and losses whether or not realized and investment income) since the last computation, divided by the amount of assets at the beginning of the period, less a factor for:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Separate Account Charge for the period at the applicable annualized rate shown on Page 1 of this
Contract, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any taxes attributed to the Separate Account or reserve held for such taxes.

**3.05** **Transfers During the Accumulation Period** – During the Accumulation Period, You may request
transfers by telephone, through the Company's website, or in writing by mail. You may transfer amounts among Investment Options, subject to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) We reserve the right to limit allocations among Investment Options to the Investment Option Allocation
Limit, as shown on the CONTRACT DATA PAGE.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) We reserve the right to require transfers to be at least 30 days apart.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <u>Transfers from the Short Term Fixed Account</u>. After a transfer to the Short Term Fixed Account, You
may not make any transfer from the Short Term Fixed Account as shown in Transfer Restrictions From Short Term Fixed Account on the CONTRACT DATA PAGE.

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| | |
|:---|:---|
| UIT-525 | 10.0 |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <u>Transfers from Fixed Account Plus</u>. You may transfer up to the Transfer Limit for Fixed Account Plus
percentage shown on the CONTRACT DATA PAGE of the Accumulation Value allocated to Fixed Account Plus during each Contract Year without charge. If multiple transfers are made in a Contract Year, the percentages of the Accumulation Value transferred
each time will be added together to determine whether the Transfer Limit for Fixed Account Plus percentage for that Contract Year has been exceeded. For each transfer, the percentage transferred is the ratio of the amount transferred to the portion
of the Accumulation Value allocated to Fixed Account Plus immediately prior to the transfer. However, if following a transfer that exceeded the Transfer Limit for Fixed Account Plus percentage, the remaining amount allocated to Fixed Account Plus
would be less than the Minimum Amount in Fixed Account Plus shown on the CONTRACT DATA PAGE, You may transfer the remaining amount, without Cash Surrender or Withdrawal Charge.

**3.06** **Transfers During the Annuity Period** – During the Annuity Period, You may transfer Annuity Unit
values among the Variable Investment Options. You may also transfer Annuity Unit values from the Variable Investment Options underlying a Variable Annuity to provide a Fixed Annuity. Transfers must be at least 365 days apart. We will not permit any
transfer from a Fixed Annuity during the Annuity Period.

**Section 4 – BENEFITS** 

**4.01** **Cash Surrender or Withdrawal –** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <u>Cash Surrender</u>. You may surrender Your Contract before the Annuity Date for a cash payment equal to the Surrender Value as of the date We receive the request at the Administrative Service Office. The Surrender Value is the Accumulation Value less any charges described below, if applicable. The Surrender Value of the Fixed Account Options will never be less than the amount of all Purchase Payments allocated to the Fixed Account Options, less any amounts transferred to Variable Investment Options or withdrawn.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <u>Withdrawal</u>. You may withdraw a portion of the Accumulation Value in cash at any time before the Annuity Date. We may deduct a charge as described below in *Charges for Cash Surrender or Withdrawal* section.

**4.02** **Charges for Cash Surrender or Withdrawal** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <u>General.</u> Consistent with the terms of the Contract, the Cash Surrender or Withdrawal Charge is shown
on the CONTRACT DATA PAGE.

For purposes of this charge, We treat all Withdrawals as Withdrawals of Purchase Payments before any earnings, and We treat the oldest Purchase Payments as being withdrawn first. A Withdrawal will be attributable to one or more Purchase Payments received during the most recent 60 months, for purposes of the preceding paragraph, if either (a) no Purchase Payments were received more than 60 months prior to the Withdrawal, or (b) one or more prior Withdrawals (or a portion of a current Withdrawal) have exhausted all such earlier Purchase Payments under the rules of this paragraph.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <u>Penalty-Free Withdrawal.</u> Subject to the provisions described in the *No Charge Systematic Withdrawal* section and the *Conditions Under Which No Cash Surrender or Withdrawal Charges Will Be Deducted* section below, You may withdraw up to the Maximum Penalty-Free Withdrawal Percentage, as shown on the CONTRACT DATA PAGE without a
Withdrawal Charge. The Withdrawal Charge will be applicable only to the amount withdrawn that exceeds the Maximum Penalty-Free Withdrawal Percentage. The percentage withdrawn will be calculated as the ratio of the amount withdrawn to the
Accumulation Value immediately prior to the withdrawal. If multiple withdrawals are made in a Contract Year, the percentages withdrawn for each withdrawal will be added together to determine whether the Maximum Penalty-Free Withdrawal Percentage has
been

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| | |
|:---|:---|
| UIT-525 | 11.0 |

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------

exceeded. Any amount eligible for Penalty-Free Withdrawal in a Contract Year that is not taken does not carry over to the next Contract Year.

**4.03** **No Charge Systematic Withdrawals** – We will waive applicable Cash Surrender or Withdrawal
Charges under a No Charge Systematic Withdrawal (NCSW). We reserve the right to limit the terms and conditions under which systematic withdrawals (including NCSWs) can be elected and to discontinue the availability of any or all systematic
withdrawals at any time. However, no change in availability will result in any charge against amounts withdrawn under a previously elected NCSW. A NCSW must meet all the following conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The elected stream of payments must be expected to last for at least five years.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The NCSW must be payable to You.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The NCSW is not available in any Contract Year that You have in effect any other systematic withdrawal (with
or without charge). Once You begin a NCSW, the terms of the election may not be changed. However, You may revoke the election at any time. Once the election is revoked, You may not elect a NCSW again.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Withdrawals without charge as provided in the *Penalty-Free Withdrawal* subsection of the *Charges for Cash Surrender or Withdrawal* section, are not available in any Contract Year the NCSW has been or is in effect. Distributions under the NCSW may not begin in a Contract Year in which You have taken one or more withdrawals without charge
under the *Penalty-Free Withdrawal* subsection of the *Charges for Cash Surrender or Withdrawal* section.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) Any of the following distribution methods may be elected.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <u>Specified Payment</u> – payments of a designated amount. The annual dollar amount chosen must be
the same for each year the NCSW is in effect and cannot be greater than 20% of the Accumulation Value at the time of the NCSW election.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <u>Specified Percentage</u> – an annual specified percentage. The annual specified percentage chosen
cannot be greater than 20% of the Accumulation Value at the time of the NCSW election.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) <u>Specified Period</u> – payments for a designated time period. We will determine each payment by
dividing the Accumulation Value by the number of payments remaining in the elected period.

Systematic withdrawal payments can only be made on either a monthly, quarterly, semi-annual or annual basis.

**4.04** **Conditions Under Which No Cash Surrender or Withdrawal Charges Will Be Deducted –** We will not
deduct charges under any of the following conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) You elect an Annuity Income Option; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) After payment of any death benefit; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) You have become totally and permanently disabled. This means that You are unable, because of physical or
mental impairment, to perform the material and substantial duties of any occupation for which You are suited by means of education, training or experience. The impairment must have been in existence for more than 180 days to qualify for this
benefit. Such impairment must be expected to result in death or be long-standing and indefinite. We require proof of disability. We will accept a certified Social Security finding of disability or a doctor's verification; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The withdrawal and any earlier withdrawals during the same Contract Year do not exceed the Maximum
Penalty-Free Withdrawal Percentage shown on the CONTRACT DATA PAGE (see *Charges for Cash Surrender or Withdrawal*); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) On any amount You withdraw that is a NCSW described in the *No Charge Systematic Withdrawals* section;
or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) No Purchase Payments were made to Your Contract in the five years preceding the date of the surrender or
withdrawal; or

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| | |
|:---|:---|
| UIT-525 | 12.0 |

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------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) You are at least 59 <sup>1</sup>⁄<sub>2</sub>
years old and the Contract was established at least five years before the date of the surrender or withdrawal (i.e., sixth Contract Year or later); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) Your Contract was established at least fifteen years before the date of the surrender or withdrawal (i.e.,
sixteenth Contract Year or later).

We may waive any Cash Surrender or Withdrawal Charge attributable to Purchase Payments received during specific periods of time, and under conditions and limitations set by Us. Any such waiver will be made by USL. Notice of the right to surrender without charge will be mailed to the Contract Owner when such waiver is declared by USL.

**4.05** **Annuity Period** – The Annuity Period begins at the Annuity Date, when Your Accumulation Value is
applied under an Annuity Income Option. You may change the Annuity Date shown on the CONTRACT DATA PAGE by giving Us at least 30 days' notice, subject to the Latest Annuity Date shown on the CONTRACT DATA PAGE.

**4.06** **Starting Annuity Income Benefits** – At least 30 days in advance of the Annuity Date, You must
choose one of the Annuity Income Options in the *Annuity Income (Payment) Options* section and provide acceptable proof of age for any person whose age is taken into account under a life income option. If You fail to select another Annuity
Income Option, annuity payments will be made on the basis of the Second Option with payments guaranteed for a ten-year period, commencing on the Annuity Date.

**4.07** **Partial Annuitization / No Commutation** – You may choose to apply less than the full
Accumulation Value under an Annuity Income Option and may choose different Annuity Dates and different Annuity Income Options for different portions of the Accumulation Value. Therefore, the Contract may, at times, be in both an Accumulation Period
and an Annuity Period. If You choose to do this, the provisions of the Contract relating to the Accumulation Period and the Annuity Period will be applied as though there were separate Contracts. Full or partial commutations by You are not
permitted.

**4.08** **Minimum Annuity Payments** – You may not choose any Annuity Income Option if the resulting
initial payment would be less than $20 ("Minimum Annuity Payment") or the Accumulation Value is less than $5,000 ("Minimum Accumulation Value"), in each case under either a Fixed Annuity, Variable Annuity or a combination
Fixed and Variable Annuity. We reserve the right to convert monthly payments to quarterly, semi-annual, or annual payments so the initial payment will be at least the Minimum Annuity Payment. If an Annuity Income Option is not available due to a
Minimum Annuity Payment not being achievable or failure to meet the Minimum Accumulation Value, then USL may cancel the annuity and pay the Accumulation Value to You with no Withdrawal Charge.

**4.09** **Misstatement of Age or Sex** – If the annuity payments depend upon an individual's survival
and the date of birth or sex of any individual was misstated, We will adjust the remaining payments. The amount remaining to be paid will be the amount that should have been paid with the correct information. We will credit or charge the amount of
any underpayment or overpayment against the next succeeding payment or payments, if any remain. We reserve the right to collect any overpayment directly from the payee. Once annuity payments have begun, any underpayments will be made up in one sum
including the Interest Rate for Misstatement of Age or Sex at the annual rate as shown on the CONTRACT DATA PAGE with the next annuity payment. Overpayments including the Interest Rate for Misstatement of Age or Sex at the annual rate as shown on
the CONTRACT DATA PAGE will be deducted from the future annuity payments until the total is repaid.

**4.10** **Annuity Income (Payment) Options** – You may choose to receive payments under any of the Annuity
Income Options below or any other option agreed to by USL. Annuity payments will be made periodically. Any option chosen must comply with applicable state and federal laws and regulations.

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| | |
|:---|:---|
| UIT-525 | 13.0 |

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**FIRST OPTION** – <u>Life Annuity with No Guarantee Period</u> – An income payable during the Annuitant's life. All payments cease at the Annuitant's death with no further amounts payable.

**SECOND OPTION** – <u>Life Annuity with Guarantee Period of 5, 10, 15, or 20 years</u> – An income payable during the Annuitant's life. If, at the Annuitant's death, We have made payments for fewer than the number of years selected, We will continue payments to the Beneficiary for the remainder of the guarantee period.

**THIRD OPTION** – <u>Life Annuity with Cash or Unit Refund Option</u> – An income payable during the Annuitant's life. Payments cease at the Annuitant's death. However, the Beneficiary may receive an additional payment. For payments on a Fixed Annuity basis, the additional payment, if any, will be the Accumulation Value applied to this option less the total of all prior payments. For payments on a Variable Annuity basis, the additional payment, if any, will be the current value of the number of Annuity Units credited at the Annuity Date less the number of Annuity Units that have been paid. For this purpose, the number of Annuity Units credited equals the Accumulation Value applied to this option divided by the Annuity Unit Value at the date used to calculate the first annuity payment.

**FOURTH OPTION** – <u>Joint and Survivor Life Annuity</u> – An income payable during the joint lives of the Annuitant and a second person and thereafter during the life of the survivor.

**FIFTH OPTION** – <u>Payments for a Designated Period</u> – An income payable for a selected number of years between five and thirty. This option is available for Fixed Annuities only.

The guaranteed minimum income payment values for monthly payments applicable to the Annuity Income Payment Fifth Option – Payment for a Designated Period are referenced in the Income Payment Fifth Option Table on the CONTRACT DATA PAGE.

For an Annuity Income Option quote, please call Us at the telephone number under Customer Service Information on the last page of this Contract. If any annuity income payment option with a guarantee period provides for installment payments of the same amount at some ages for different guarantee periods, We will deem an election to have been made for the longest guarantee period which could have been elected for such age and amount.

**4.11** **Fixed Annuity or Variable Annuity Basis** – A Fixed Annuity provides benefit payments of a fixed
dollar amount. A Variable Annuity provides annuity income payments which vary with the investment return of the chosen Variable Investment Options.

You may elect to receive payments under any annuity option as a Fixed Annuity, a Variable Annuity, or a combination Fixed and Variable Annuity. If You make no election, amounts in Fixed Account Options will provide a Fixed Annuity and amounts in Variable Investment Options will provide a Variable Annuity.

**4.12** **Variable Annuity Payments** – We will determine the amount of each Variable Annuity payment by
multiplying the number of Annuity Units payable by the Annuity Unit Value on the Annuity Payment Determination Day, as shown on the CONTRACT DATA PAGE, prior to the first payment date.

We will determine the number of Annuity Units payable at the beginning of the Annuity Period. We will divide the dollar amount of the first payment by the Annuity Unit Value for that Variable Investment Option on the Annuity Payment Determination Day, as shown on the CONTRACT DATA PAGE, before the Annuity Date. The number of Annuity Units payable from each Variable Investment Option remains constant unless You transfer a portion of the annuity benefit between the Variable Investment Options or from a Variable Annuity to a Fixed Annuity. However, the dollar amount payable is not fixed and may change from month to month. Neither expenses actually incurred, other than taxes on the investment return, nor mortality actually experienced, shall adversely affect the dollar amount of variable annuity payments after such payments have commenced.

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| | |
|:---|:---|
| UIT-525 | 14.0 |

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**4.13** **Assumed Investment Rate (AIR)** – Since the future rate of return on Variable Options is unknown,
You must choose an Assumed Investment Rate (AIR) of 3%, 3 1/2%, 4 1/2%, or 5%. The AIR is the assumed rate of return used to determine the first annuity payment for a Variable Annuity Option, and once the AIR is established, it cannot be changed. If
no AIR is chosen, the AIR will be 3 1/2%. A higher AIR will result in a higher initial payment. Choice of a lower AIR will result in a lower initial payment. Payments will increase whenever the Investment Rate exceeds the chosen AIR. Payments will
decrease whenever the Investment Rate is less than the chosen AIR.

**4.14** **Annuity Units and Annuity Unit Value** – An Annuity Unit is a measuring unit We use to determine
the amount of the annuity payments to be made. All or a portion of the Accumulation Value is used to purchase a stream of annuity payments represented by a number of Annuity Units payable each period. The value of these Annuity Units represents the
benefit amount paid each period.

For Fixed Annuity options, the number of Annuity Units equals the dollar amount of each payment since the Annuity Unit Value is fixed at $1.00.

For Variable Annuity options, the Annuity Unit Value varies with the investment rate each period. The Annuity Unit Value is the value of one Annuity Unit of an Investment Option.

The value of a Variable Annuity Unit is A multiplied by B multiplied by C (A x B x C).

A = the Annuity Unit Value for the Variable Investment Option at the immediately preceding computation date

B = 1 + the investment rate for the variable fund for the period

C = the applicable AIR Factor from the following table raised to the power of the number of days in the period

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| | |
|:---|:---|
| AIR | AIR Factor |
|  3% | 0.999919 |
|  3<sup><sup>1</sup>⁄<sub>2</sub></sup>% | 0.999906 |
|  4<sup><sup>1</sup>⁄<sub>2</sub></sup>% | 0.999879 |
|  5% | 0.999866 |

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**4.15** **Betterment of Rates** – Fixed Annuity – We will use the applicable current fixed settlement
option rates if these will provide higher fixed annuity payments than the fixed option You elected.

**4.16** **Actuarial Basis of Computation –** For all Annuity Income Options, the value We use to determine
annuity payments will be the applied portion of the Accumulation Value on the Annuity Payment Determination Day preceding the date of the first annuity payment. The actuarial basis for the life Annuity Income Options is the 2012 Individual Annuity
Reserving (IAR) Table using the Annuitant's sex and age as of their nearest birthday at the time of the first payment is due and if applicable, a designated second person if permitted under the Annuity Income Options in the *Annuity Income (Payment) Options* section and pursuant to the Guaranteed Minimum Interest Rate for Fixed Annuity Payments shown on the CONTRACT DATA PAGE. The annuity rates pertaining to the Actuarial Basis of Computation for Annuity Income Options that are
payable for Your lifetime will be furnished upon Your request.

**4.17** **Beneficiaries –** This section provides for terms relating to a Beneficiary in the event the
death of the Annuitant occurs during the Accumulation Period or during the Annuity Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(a)</u> <u>Definition of a Beneficiary</u>. – A Beneficiary is the person or entity designated by the Contract
Owner to receive any benefits payable upon the Annuitant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(b)</u> <u>Designation of a Beneficiary</u>. – During the Annuitant's lifetime, the Contract Owner has
the right to designate a Beneficiary and to change the designation. The change may be made by sending a Written

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| | |
|:---|:---|
| UIT-525 | 15.0 |

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Notice to Us at Our Administrative Service Office. A change in Beneficiary will take effect on the date the request is signed; subject to any actions taken by Us prior to the date We receive the written change of Beneficiary notice. The Contract Owner's most recent Beneficiary change notice in writing received by Us will replace any prior Beneficiary designations. We are not liable for any payment(s) made by Us before the receipt of such written change of Beneficiary notice. <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(c)</u> <u>Payments to Beneficiary</u>. – Unless otherwise provided in the Beneficiary designation or in the *Death Payment Provisions* below:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. If any Beneficiary dies prior to the Annuitant, that Beneficiary's interest will be divided pro-rata among the remaining named Beneficiaries.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. If no Beneficiary survives the Annuitant, death benefits will be paid to the Contract Owner or the Contract
Owner's estate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. If any Beneficiary dies after the Annuitant, that Beneficiary's interest will pass to his or her
Beneficiary or, if none, to his or her estate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(d)</u> <u>Simultaneous Death Provision</u>. – If We cannot determine whether the Annuitant or a Beneficiary
died first in a common disaster, We will assume that the Beneficiary died first and make payments on that basis.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(e)</u> <u>Multiple Beneficiaries</u>. – The Contract Owner may designate two or more Beneficiaries to receive
separate percentage interests in the death benefits payable under this Contract. Each such Beneficiary may separately exercise the rights that a Beneficiary has under this Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(f)</u> <u>Contingent Beneficiaries</u>. – The Contract Owner may designate one or more Contingent
Beneficiaries. A Contingent Beneficiary will receive benefits payable upon the Annuitant's death if all of the primary Beneficiaries have died prior to the Annuitant. A Contingent Beneficiary will have all of the same rights as a Beneficiary
during the Accumulation Period or an Annuity Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(g)</u> <u>Trust or Estate as Beneficiary</u>. – Payments to a Beneficiary that is a trust or estate will be
made only in a lump sum or in installments over a period not to exceed five years, to the extent required by applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(h)</u> <u>Unlocatable Beneficiaries</u>. – If after exercise of reasonable diligence We are unable to obtain
a mailing address or other suitable contact information for a designated Beneficiary using methods allowed by and within the period required by applicable state or federal regulations, then, except as otherwise directed by You or as otherwise
required under applicable law, We will deem the Contract Owner to have no designated Beneficiary, and We will pay the proceeds to the Contract Owner's estate.

**4.18** **Death Payment Provisions** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(a) Death During Accumulation Period</u>. –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. If the Annuitant dies during the Accumulation Period, a death benefit is payable. The death benefit is the
greater of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. the Accumulation Value of the Contract on the date We receive proof of death in good order, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 100% of Adjusted Purchase Payment Amount.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Adjusted Purchase Payment Amount means:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. On the Date of Issue, the Adjusted Purchase Payment Amount shall be the sum of all Purchase Payments under
the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. On any date after the Date of Issue, the Adjusted Purchase Payment Amount shall be increased by additional
Purchase Payments made to the Contract and reduced proportionately by all prior Gross Withdrawals as provided in this section (a)(iii).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Each Gross Withdrawal (meaning, all withdrawals of any kind and associated fees and charges and any portion
of the Accumulation Value that has been applied to an Annuity Income Option) shall result in a proportionate reduction in the Adjusted Purchase Payment Amount, determined by multiplying the Adjusted Purchase Payment Amount, measured immediately
prior to the Gross Withdrawal, by a fraction. Such fraction shall be equal to the Gross Withdrawal divided by the Accumulation Value immediately prior to the Gross Withdrawal.

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| | |
|:---|:---|
| UIT-525 | 16.0 |

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In the event no Beneficiary or Contingent Beneficiary has been named, or if none of the Beneficiaries survive the Annuitant, then benefits will be paid as set forth in this section (a) consistent with this Contract or applicable law, and if no such requirements dictate who benefits will be paid to, then to the Annuitant's estate.

The death benefit is payable at any time the Beneficiary selects and in any form the Contract Owner could have selected under the Contract. If any Beneficiary or Contingent Beneficiary does not select a form of payment of the death benefit, then the death benefit will be paid as set forth in this section (a) consistent with applicable law and if no such requirements dictate who benefits will be paid to, then to Your estate. If any Beneficiary or Contingent Beneficiary does not select a form of payment of the death benefit, then the death benefit will be paid as set forth in this section (a) consistent with applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>(b)</u> <u>Death During Annuity Period</u>. – If the Annuitant dies during the Annuity Period, the amount of the death benefit, if any, will be based on the terms of the Annuity Income Option. Unless the Fourth Option was elected, the Beneficiary may elect to receive the death benefit in one of the following forms:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Continuing annuity payments under the terms of the Annuitant's Annuity Income Option with the right to
receive the remaining payments in a lump sum at any time thereafter;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. A lump sum; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Annuity payments under another Annuity Income Option, based on the available lump sum and subject to the
applicable limitations.

The lump sum available under these alternatives is the present value of remaining payments, for fixed payments discounted at the Guaranteed Minimum Interest Rate for Fixed Annuity Payments shown on the CONTRACT DATA PAGE plus 1.00%, and for variable payment, at the Assumed Investment Rate, and based on the current Annuity Unit Value for ii) and iii), or the value next determined after receipt of the request at USL's Administrative Service Office for i).

We reserve the right to defer commutation for six (6) months from the date that the request was received at USL's Administrative Service Office.

<u>(c)</u> <u>Investment Options and Other Rights</u>. – Until the death benefits have been fully paid, Your
Beneficiary will be entitled to exercise all rights You can exercise under this Contract. Unpaid death benefits that have not been applied under an Annuity Income Option will have an Accumulation Value determined in the same manner as Your
Accumulation Value.

<u>(d)</u> <u>Proof of Death.</u> – Proof of death may be made by sending USL a certified copy of the death
certificate, a certified copy of a decree of a court of competent jurisdiction as to death, a written statement by an attending physician, or any other proof satisfactory to USL.

Notwithstanding the foregoing, the Contract shall be subject to applicable requirements of Code Section 72(s), which generally require distributions following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the death of the Contract Owner, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a change of Contract Owner that is not the Annuitant, unless an exception applies.

**Section 5 – GENERAL PROVISIONS** 

**5.01** **Assignment –** Any assignment of this Contract or any right or interest hereunder, must be filed
with Us. Either the original assignment or a duplicate copy thereof may be filed. The assignment shall be binding on Us only after filing. We assume no responsibility for the Sufficiency or validity of any assignment. However, an assignment of this
Contract may give rise to a recognition of taxable income which We must report to the Internal Revenue Service.

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| | |
|:---|:---|
| UIT-525 | 17.0 |

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**5.02** **Different Contract Owner and Annuitant** – Except as provided in (a) and (b) below, the
Contract Owner will be the Annuitant:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) A Contract Owner, who is an individual, may designate another individual as Annuitant. The designated
Annuitant may not be changed. The Contract Owner may be designated as Beneficiary for purposes of receiving benefits upon the death of the Annuitant during the Annuity Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If the Contract Owner is a trust or other entity that is not an individual, an individual must be designated
as Annuitant. The designated Annuitant may not be changed. In that case, all benefit payments will be made to the Annuitant during the Annuitant's lifetime (unless directed to be paid to the Contract Owner), and the timing and availability of
all benefit payments, including death benefits, are based on the life of the Annuitant. After the death of the Annuitant, any benefit payment will be payable to the Beneficiary (which may be the Contract Owner).

**5.03** **Written Notices to Us** – Except as specifically provided otherwise, any notice of change,
election, choice, option or other exercise of right given under the Contract must be in a written request or notice in acceptable form and content to Us which is signed and dated by You. Such notice will be deemed effective as of the date of the
written request for the change and must be received at Our Administrative Service Center. The change will be subject to action taken by Us before the request is received.

**5.04** **Change of Contract** – We may change this Contract to the extent it is required or deemed
advisable to do so in order to conform the Contract to applicable law. Any such change to this Contract cannot be effective without prior approval of the New York State Department of Financial Services and Your written consent is required if such
change diminishes the rights and/or benefits under this Contract.

**5.05** **Reports** – We will send You a Separate Account financial report twice each year if You have
value in any Variable Investment Option. We will send to You, at least annually, a statement showing the dollar value of all investment options, investment performance since the prior statement, and as applicable, the number and value of any
Variable Accumulation Units credited to Your Contract. All statements will be mailed within two months of the date of the information.

**5.06** **Voting Rights** – We will hold the voting rights on all shares held in the Separate Account. To
the extent of this Contract's participation in the Separate Account through one or more Variable Investment Options, We will vote those shares as instructed. You, or the Beneficiary, if You died, will have the voting instruction rights prior
to and subsequent to the Annuity Date.

**5.07** **Suspension of Payments** – USL reserves the right to suspend or postpone payments or withdrawals
under the Separate Account for any period when: (a) the New York Stock Exchange is closed (other than customary weekend and holiday closings); (b) when trading on the New York Stock Exchange is restricted; (c) when an emergency prevents
disposal of or determination of the value of shares of the Variable Account Options is not reasonably practicable; or (d) during any other period when the SEC, by order, so permits for the protection of security holders. The Company will notify
the New York State Department of Financial Services of any suspension under this section.

**5.08** **Deferral of Cash Surrender or Withdrawal** – USL may defer payment of any surrender of amounts
accumulated in Fixed Account Options as permitted by applicable law. Deferral shall not exceed six months from the receipt of Your written notice of surrender or withdrawal at the Administrative Service Office in good order. Interest shall be paid
if payment is deferred for ten days or more after the date on which the surrender notice was received by USL on fully and accurately completed forms and/or instructions, including any necessary documentation We may require, applicable to any given
request received at Our Administrative Service Center. Interest will be credited at the rate currently being credited in the applicable Fixed Account Options.

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|:---|:---|
| UIT-525 | 18.0 |

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**5.09** **Proof of Survival** – We reserve the right to require reasonable proof that You and any payee is
alive on the date any benefit payment is due. If this proof is not received after requested in writing, We will have the right to withhold payments entirely until such reasonable proof is received. Such proof will only be required no more frequently
than annually or if We have reasonable suspicion, You or a payee is deceased.

**5.10** **Substitution of Investment Fund Shares** – If shares of a particular Investment Fund are not
available or if, in the judgment of USL, such shares are no longer appropriate for a Variable Investment Option, shares of another Investment Fund may be substituted for the Investment Fund shares already held under the Variable Investment Options
and for those to be purchased by future Purchase Payments or transfers under this Contract. In the event any substitution occurs, USL will notify the Contract Owner in advance of the substitution.

**5.11** **Minimum Benefit** – The paid-up annuity, cash surrender
or death payment available under this Contract will not be less than the minimum benefits required by any statute of the state in which the Contract is delivered.

**5.12** **Separate Account** – Amounts allocated by Us to a Separate Account shall be owned by Us. The
Separate Account assets shall be Our property. All of the assets of the Separate Account are not chargeable with liabilities arising out of any other business of USL, provided that the portion of assets of the Separate Account not chargeable with
liabilities arising out of any other business of USL shall not exceed the following: (a) the assets purchased with considerations allocated to the Separate Account by the Contract Owner; minus (b) any benefits paid from such assets; minus
(c) any charges taken from such assets under the terms of the Contract; minus (d) any Contract Owner initiated transfers of such assets out of the Separate Account; plus (e) the net investment returns earned on the net amount of such
assets.

**5.13** **Merger or Closure of One or More Investment Options –** The following provisions will apply in
the event of closure of or changes to the Short Term Fixed Account and/or the Fixed Account Plus or to one or more of the Investment Funds underlying the Variable Investment Options in the Separate Account described in the *Variable Investment Options* section under the *Investment Options* provision:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) If the Short Term Fixed Account and/or the Fixed Account Plus, or an Investment Fund, is closed to new
Purchase Payments and/or new transfers, and absent alternate directions from You, amounts that otherwise would have been deposited into the closed Fixed Account Option(s) will be invested in a money market fund Variable Investment Option, if
available, or otherwise, in the Short Term Fixed Account, and with respect to a closed Variable Investment Option(s), amounts that otherwise would have been deposited into the closed Variable Investment Option will be invested in such other
Investment Option(s), as consistent with applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If a change is made to one or more of the underlying Investment Funds, through a merger or other fund
action, upon official notification of such fund action(s) the Company will make reasonable efforts to provide advance notice to You of any relevant changes.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If an Investment Fund then available ("Merged Fund") is to be merged with and into an Investment
Fund that is not available ("Surviving Fund"): (i) You may direct assets in the Investment Option invested in the Merged Fund, and any future contributions that would be allocated to such Variable Investment Option, to another Variable
Investment Option available in the Contract; or (ii) if prior to the effective date of a fund merger, You have not provided to the Company any directions under subsection(b) or (c)(i) of this section, then: (x), the Contract shall default to
inclusion of the Variable Investment Option invested in the Surviving Fund, (y) assets in the Variable Investment Option invested in the Merged Fund shall be allocated to the Variable Investment Option invested in the Surviving Fund upon the
effective date(s) of the fund merger, and (z) contribution instructions directing allocations to the Variable Investment Option invested in the Merged Fund at the effective date of the merger shall be redirected to the Variable Investment
Option invested in the Surviving Fund following the effective date(s) of the fund merger, until or unless alternate direction is provided by or on behalf of You.

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|:---|:---|
| UIT-525 | 18.0 |

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**5.14** **Applicable Law –** This Contract has been delivered to You or a designated representative in the
State of New York. This Contract will be construed in accordance with and governed by applicable law of the State of New York.

**5.15** **Non-Participating Contract** – This Contract is non-participating and does not share in the profits or surplus of USL.

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| | |
|:---|:---|
| UIT-525 | 20.0 |

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**CUSTOMER SERVICE INFORMATION** 

If you have any questions regarding this Contract, please call Us at

[1-800-448-2542] or write:

The United States Life Insurance Company in the City of New York

[Administrative Service Office, P.O. Box 15648, Amarillo, Texas 79105]© The United States Life Insurance Company in the City of New York. All rights reserved.

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|:---|:---|
| UIT-525 | 21.0 |

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## Ex-99.(D)(11)(Ii)

**CONTRACT DATA PAGE** 

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| | |
|:---|:---|
| **Contract Information** | **Contract Information** |
| **Contract Number:** [123A456] | **Date of Issue:** [05/01/2025] |
| **Contract Type:** [Qualified] | **Annuity Date:** [01/01/2065] |
| **Annuitant:** [John Doe] | **Annuitant Date of Birth:** [02/01/1970] |
| **Contract Owner:** [John Doe] |  |

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**Purchase Payment Information** 

**Notification of Purchase Payments Limitation:** We may limit Purchase Payments or transfers with no less than [180] days advance notice.

**Minimum Initial Purchase Payment:** [$1,000]

**Minimum Periodic Payment(s):** [$30]

**Purchase Payment Age Limit:** [Prior to the 86<sup>th</sup> birthday]

**Separate Account:** [USL Separate Account RS]

**Fixed Account Options Information** 

**Current Interest Rate for Fixed Account Plus:** [1.00%]

**Current Interest Rate for Short Term Fixed:** [1.00%]

**Guaranteed Minimum Interest Rate:** [1.00%]

**Guaranteed Minimum Interest Rate for Fixed Annuity Payments:** 1.00%

**Transfer Restrictions From Short Term Fixed Account:** Transfers from the Short Term Fixed Account are restricted for at least [90] days. This restriction period may not exceed [180] days.

**Transfer Limit for Fixed Account Plus:** [20%]

**Minimum Amount in Fixed Account Plus:** [$500]

Throughout the duration of the Contract, USL may close one or more of the Fixed Account Options to deposits or transfer ins from other Investment Options, and to transfers among the Investment Options, at any time after the Date of Issue with [30] days advance written notice. USL may make the Fixed Account Options available or close the Fixed Account Options as frequently as it determines at any point in time while the Contract is in force, provided USL gives [30] advance written notice in each case. This right may be exercised where the yield on investments would not support the Guaranteed Minimum Interest Rate or where new Purchase Payments or transfers in or among Investment Options do not comply with requirements regarding transfers provided for in this Contract.

UIT-525-DP 3

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**Withdrawal Information** 

**Cash Surrender or Withdrawal Charge:** [5% of (1) the amount withdrawn or (2) the amount being withdrawn attributable to Purchase Payments received during the most recent 60 months, whichever is less.]

**Maximum Penalty-Free Withdrawal Percentage:** [10.00%]

**Minimum Contract Value:** [$300]

**Annuity Income Payment Information** 

**Latest Annuity Date:** [Annuitant's attainment age of 90]

**Interest Rate for Misstatement of Age or Sex:** [3.00%]

**Annuity Payment Determination Day:** The [tenth (10<sup>th</sup>)] day or the preceding business day if the [tenth (10<sup>th</sup>)] day is not a business day preceding the date of the first annuity payment.

**Annuity Income Payment Fifth Option – Payment for a Designated Period** 

Fixed payments payable to the Payee for a specified period between five (5) years and thirty (30) years. The following table demonstrates the highest premium amount required to purchase a payout annuity with an example of 1.00% interest rate.

**Income Payment Fifth Option Table** 

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| Number<br> of Years | Premium<br>Amount | Number<br>of Years | Premium<br>Amount | Number<br>of Years | Premium<br>Amount | Number<br>of Years | Premium<br>Amount |
| 5 | $58.51 | 12 | $135.68 | 19 | $207.66 | 26 | $274.79 |
| 6 | $69.86 | 13 | $146.27 | 20 | $217.54 | 27 | $284.01 |
| 7 | $81.11 | 14 | $156.76 | 21 | $227.32 | 28 | $293.13 |
| 8 | $92.24 | 15 | $167.14 | 22 | $237.00 | 29 | $302.17 |
| 9 | $103.26 | 16 | $177.42 | 23 | $246.59 | 30 | $311.11 |
| 10 | $114.18 | 17 | $187.60 | 24 | $256.09 |  |  |
| 11 | $124.98 | 18 | $197.68 | 25 | $265.49 |  |  |

---

**Investment Options** 

UIT-525-DP 4

------

---

| | | | |
|:---|:---|:---|:---|
| 001 | Fixed Account Plus | 002 | Short Term Fixed Account |
| [148 | Aggressive Growth Lifestyle Fund | 135 | Small Cap Growth Fund |
| 90 | American Beacon Man Large Cap Growth Fund | 14 | Small Cap Index Fund |
| 69 | Ariel Appreciation Fund | 84 | Small Cap Special Values Fund |
| 68 | Ariel Fund | 136 | Small Cap Value Fund |
| 5 | Asset Allocation Fund | 10 | Stock Index Fund |
| 139 | Capital Appreciation Fund | 16 | Systematic Core Fund |
| 150 | Conservative Growth Lifestyle Fund | 72 | Systematic Growth Fund |
| 158 | Core Bond Fund | 75 | Systematic Value Fund |
| 21 | Dividend Value Fund | 104 | T. Rowe Price Retirement 2015 Fund |
| 87 | Emerging Economies Fund | 105 | T. Rowe Price Retirement 2020 Fund |
| 101 | Global Real Estate Fund | 106 | T. Rowe Price Retirement 2025 Fund |
| 88 | Global Strategy Fund | 107 | T. Rowe Price Retirement 2030 Fund |
| 161 | Goldman Sachs Government Money Market Fund | 108 | T. Rowe Price Retirement 2035 Fund |
| 8 | Government Securities Fund | 109 | T. Rowe Price Retirement 2040 Fund |
| 78 | Growth Fund | 110 | T. Rowe Price Retirement 2045 Fund |
| 160 | High Yield Bond Fund | 111 | T. Rowe Price Retirement 2050 Fund |
| 77 | Inflation Protected Fund | 112 | T. Rowe Price Retirement 2055 Fund |
| 11 | International Equities Index Fund | 113 | T. Rowe Price Retirement 2060 Fund |
| 13 | International Government Bond Fund | 141 | U.S Socially Responsible Fund |
| 20 | International Growth Fund | 53 | Vanguard Life Strategy Moderate |
|  |  |  | Growth Fund |
| 133 | International Opportunities Fund | 54 | Vanguard LifeStrategy Conservative |
|  |  |  | Growth Fund |
| 12 | International Socially Responsible Fund | 52 | Vanguard LifeStrategy Growth Fund |
|  |  |  | Vanguard Long-Term Investment Grade |
| 89 | International Value Fund | 22 | Fund |
| 102 | Invesco Balanced Risk Commodity Strategy Fund | 23 | Vanguard Long-Term Treasure Fund |
| 79 | Large Capital Growth Fund | 25 | Vanguard Wellington Fund |
| 4 | Mid Cap Index Fund | 24 | Vanguard Windsor II Fund] |
| 83 | Mid Cap Strategic Growth Fund |  |  |
| 138 | Mid Cap Value Fund |  |  |
| 149 | Moderate Growth Lifestyle Fund |  |  |
| 46 | Nasdaq-100 Index Fund |  |  |
| 17 | Science & Technology Fund |  |  |

---

**Investment Option Allocation Limit:** [20] [Investment Options at any one time]. Public funds will not be available for non-qualified plans.

UIT-525-DP 5

## Ex-99.(D)(12)

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK** 

**("COMPANY")** 

**INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT** 

This Endorsement is made part of the individual annuity contract or group annuity contract or certificate to which it is attached ("the Contract") so that it may qualify as an Individual Retirement Annuity ("IRA") under Section 408(b) of the Internal Revenue Code ("Code") and the applicable regulations under the Code ("Regulations"). References herein to specific sections of the Code or Regulations include any successor provisions. In the event of any conflict between (1) the terms of this Contract to which this Endorsement is attached, including the terms of any other riders or endorsements to the Contract, and (2) any sections of the Code or Regulations applicable to annuities governed by Code § 408(b), the Code and Regulations will govern to the extent necessary to ensure this Contract's treatment as an IRA for federal income tax purposes. This Endorsement may be amended from time to time to comply with changes in the Code and any rulings, Regulations, or requirements promulgated thereunder. Any such change would be subject to New York State Department of Insurance approval. You have the right to refuse to accept any such amendment; however, We shall not be held liable for any tax consequences that you incur as a result of such refusal. You shall comply with the provisions of this Endorsement to prevent loss of the advantages of tax deferral and to prevent tax penalties. The Company is not liable for any tax or tax penalties paid by any party resulting from failure to comply with the Code and any rulings, Regulations, and requirements thereunder relating to this Contract.

Except as otherwise required under the Code, the effective date of this Endorsement is the later of the effective date of the Contract or the date the Endorsement is delivered to the Owner. The Contract is amended as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Owner** 

The Owner and Annuitant shall be the same individual. For purposes of this requirement, a custodian described in Code section 408(b) holding the for the benefit of the Annuitant will be treated as satisfying this requirement. Joint Owners cannot be named under the Contract. The Owner and Annuitant cannot be changed, except as otherwise permitted under the Code and applicable Regulations. All distributions made while the Owner is alive must be made to the Owner.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Exclusive Benefit, Nonforfeitable, and NonTransferable** 

This Contract is established for the exclusive benefit of the Owner and his/her Beneficiary(ies). If this is an inherited IRA within the meaning of Code § 408(d)(3)(C) maintained for the benefit of a Beneficiary of a deceased Owner, or if this Contract is maintained for the benefit of a Designated Beneficiary who is the surviving spouse of a deceased Owner and who has not elected to treat this Contract as the surviving spouse's own IRA, references in this Endorsement to the "Owner" are to the deceased Owner.

The interest of the Owner under this Contract shall be nonforfeitable except as provided by law. This Contract is nontransferable by the Owner. This Contract may not be sold, assigned, discounted, pledged as collateral for a loan or as security for the performance of any obligation or for any other purpose, or otherwise transferred (other than a transfer incident to a divorce or separation instrument in accordance with Code § 408(d)(6)) to any person other than to the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.** **Maximum Permissible Annual Contribution and Restrictions on Kinds of Contributions** 

Contributions are subject to the Premium ("Purchase Payments") restrictions and provisions of the Contract to which this Endorsement is attached. This Contract does not require fixed premiums.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) **Maximum Permissible Amount** 

Except in the case of a rollover contribution (as permitted by Code §§ 402(c), 402(e)(6), 403(a)(4), 403(b)(8), 403(b)(10), 408(d)(3) and 457(e)(16)), a nontaxable transfer from an individual retirement plan under Code § 7701(a)(37), or a contribution made in accordance with the terms of a Simplified Employee Pension (SEP) as described in Code § 408(k), no contributions will be accepted unless they are in cash, and the total of such contributions must not exceed the limit under Code § 219(b)(1). For any taxable year beginning in 2008 and years thereafter, the limit is $5,000. After 2008, the limit may be adjusted by the Secretary of the

USLE-6171-(4/24) 1

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Treasury for cost-of-living increases. Such adjustments will be in multiples of $500, or as otherwise provided under federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) In the case of an individual who is age 50 or older, the annual cash contribution limit is increased by $1,000 for any
taxable year beginning in 2006 and years thereafter. After 2023, this limit may be adjusted by the Secretary of the Treasury for cost-of-living increases.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) In addition to the amounts described in paragraphs (a) and (b) above, an individual may make additional
contributions (if permitted under the Contract) that are specifically authorized by statute and permitted by our administrative practices. This could include, for example, repayments of qualified reservist distributions, certain plan distributions
made on account of a federally declared disaster, qualified birth or adoption distributions, and other distribution repayments permitted under applicable federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) No contributions will be accepted under a SIMPLE IRA plan established by any employer pursuant to Code § 408(p).
Also, no transfer or rollover of funds attributable to contributions made by a particular employer under its SIMPLE IRA plan will be accepted from a SIMPLE IRA, that is, an IRA used in conjunction with a SIMPLE IRA plan, prior to the expiration of
the two (2)-year period beginning on the date the Owner first participated in that employer's SIMPLE IRA plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) If this is an inherited IRA within the meaning of Code § 408(d)(3)(C), or if this IRA is maintained for the
benefit of a Designated Beneficiary who is the surviving spouse of a deceased individual and who has not elected to treat this Contract as the surviving spouse's own IRA, no additional contributions will be accepted other than a contribution
that is in the form of a direct rollover from an eligible retirement plan of a deceased employee that is permitted under Code § 402(c)(11), or a nontaxable transfer from an individual retirement plan under Code § 7701(a)(37) of a deceased
individual. If contributions are made in the form of a direct rollover or a nontaxable transfer, the deceased employee with respect to the eligible retirement plan must be the same as the deceased individual with respect to the individual retirement
plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) Any refund of contributions (other than those attributable to excess contributions) will be applied, before the
close of the calendar year following the year of the refund, toward the payment of future contributions or the purchase of additional benefits.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) A cash contribution, if otherwise permitted under the Contract, can be made for any taxable year, including any
taxable year in or after the calendar year in which the Owner attains age 70<sup>1</sup>⁄<sub>2</sub>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4.** **Required Distributions In General** 

Notwithstanding any provision of this IRA to the contrary, the distribution of the entire interest in the IRA shall be made in accordance with the requirements of Code §§ 408(b)(3) and 401(a)(9) and the Regulations thereunder, the provisions of which are herein incorporated by reference. Distribution requirements under the Contract may be waived to the extent permitted under applicable law, subject to any otherwise applicable Contract provision governing distribution amount, frequency, or elections.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.** **Required Distributions Before Death** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) While the Owner is alive, the entire interest in the Contract will commence to be distributed no later than the
Required Beginning Date over (a) the life of such individual or the lives of such individual and his or her Designated Beneficiary or (b) a period not extending beyond the life expectancy of such individual or the joint and last survivor
expectancy of such individual and his or her Designated Beneficiary. If this Contract is an inherited IRA within the meaning of Code § 408(d)(3)(C) or otherwise is maintained for a Designated Beneficiary of a deceased employee or individual
under an eligible retirement plan (as defined in Code § 402(c)(8)(B)), this paragraph and paragraph (b) below do not apply, unless (1) such Designated Beneficiary is the surviving spouse of the deceased employee or individual, and
(2) for federal tax purposes such spouse is treated as the owner of this IRA, rather than as the Designated Beneficiary of the deceased employee or individual.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Prior to the date that the Contract is annuitized, the amount to be distributed for each calendar year, beginning
with the calendar year in which the individual attains the "applicable age" and continuing through

USLE-6171-(4/24) 2

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the calendar year of death, shall not be less than the quotient obtained by dividing the entire interest in the Contract as of the end of the preceding year by the distribution period in the Uniform Lifetime Table in Regulation § 1.401(a)(9)-9, using the individual's age as of his or her birthday in the year. However, if the individual's sole Designated Beneficiary is his or her surviving spouse and such spouse is more than ten (10) years younger than the individual, then the distribution period is determined under the Joint and Last Survivor Table in Regulation § 1.401(a)(9)-9, using the ages as of the individual's and spouse's birthdays in the year. <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If distributions are made in the form of an annuity, the distribution periods described in paragraph (a) above
cannot exceed the periods specified in Regulation § 1.401(a)(9)-6 and the annuity payments must otherwise comply with the requirements of that Regulation section. (See paragraph 7(d) below for other
special rules for annuities.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) An individual may take a required minimum distribution with respect to this Contract (other than a distribution made
under this Contract in the form of an annuity) from any one (1) or more IRAs that the individual holds as the Owner.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.** **Required Distributions Upon Death** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) *In general.* If the Owner dies before their entire interest in the Contract has been distributed, the
remaining interest in the Contract will be distributed in accordance with a distribution method that (1) We make available, and (2) satisfies applicable federal tax requirements. We may limit the distribution methods We make available,
based on our administrative procedures. As a result, some of the distribution methods described in this section 6 may not be available with this Contract, provided that We make another distribution method available that satisfies applicable
federal tax requirements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) *Death Before Required Beginning Date*. If the Owner dies before their Required Beginning Date, then, to the
extent required by Code §§ 408 and 401(a)(9) and the Regulations thereunder, their entire interest in the Contract must be distributed at least as rapidly as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If the beneficiary is not a Designated Beneficiary, the entire interest must be distributed by the end of the
calendar year containing the fifth (5<sup>th</sup>) anniversary of the Owner's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If the beneficiary is a Designated Beneficiary but is not an Eligible Designated Beneficiary, the entire interest
must be distributed by the end of the calendar year containing the tenth (10<sup>th</sup>) anniversary of the Owner's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) If the beneficiary is an Eligible Designated Beneficiary, the entire interest must be distributed:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) over the life of such Eligible Designated Beneficiary or over a period not extending beyond the life expectancy of
such Eligible Designated Beneficiary, with distributions starting no later than:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the end of the calendar year following the year of the Owner's death, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) if later, the date the Owner would have attained the "applicable age" (see paragraph 7(a) below) or such
later date provided under applicable federal tax law, provided that the Eligible Designated Beneficiary is the Owner's surviving spouse and, to the extent required by Code § 401(a)(9)(B)(iv), such spouse makes (or is deemed to have made)
an election for this rule to apply; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) by the end of the year containing the tenth (10<sup>th</sup>) anniversary
of the Owner's death. The election described in this clause (II) is subject to any applicable federal income tax requirements regarding the timing of the election.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The following rules apply to an Eligible Designated Beneficiary to the extent required by Code §§ 408 and
401(a)(9) and the Regulations thereunder:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) If distributions under paragraph 6(b)(3)(I) above are made for a year in a form other than as annuity payments, the
total distributions for such year must not be less than the quotient obtained by

USLE-6171-(4/24) 3

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dividing the entire interest in the IRA as of the end of the preceding year by the applicable denominator determined under the Regulations. See paragraph 6(f) below for how the applicable denominator is determined. If distributions commence in the form of annuity payments, see paragraph 6(i) below for additional rules that apply to annuity payments. <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) If an Eligible Designated Beneficiary dies before the portion of the interest to which paragraph 6(b)(3)(I) above
applies is entirely distributed, the remainder of such portion must continue to be distributed pursuant to that paragraph, but the entire remaining interest also must be fully distributed by the end of the year containing the tenth (10<sup>th</sup>) anniversary of the Eligible Designated Beneficiary's death. See also paragraph 7(c)(2) below for a special rule that applies to minor children.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) If the Eligible Designated Beneficiary is the Owner's surviving spouse and he or she dies before distributions
to such spouse under paragraph 6(b)(3)(I)(b) begin, this paragraph 6(b) shall be applied as if the surviving spouse were the owner of the IRA for federal tax purposes, rather than a beneficiary. See also paragraph 6(i) below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) *Death On or After Required Beginning Date*. If the Owner dies on or after their Required Beginning Date, then,
to the extent required by Code §§ 408 and 401(a)(9) and the Regulations thereunder, the entire interest in the IRA –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) must be distributed at least as rapidly as the method of distribution being used under Code § 401(a)(9)(A)(ii)
as of the date of the Owner's death, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) must be completely distributed by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) the end of the calendar year containing the tenth (10<sup>th</sup>)
anniversary of the Owner's death, if the beneficiary is a Designated Beneficiary but not an Eligible Designated Beneficiary, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) the end of the calendar year containing the tenth (10<sup>th</sup>)
anniversary of the beneficiary's death, if the beneficiary is an Eligible Designated Beneficiary, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) such other date required by paragraph 7(c)(2) below or by Code §§ 408 and 401(a)(9) and the Regulations
thereunder.

If the beneficiary is not a Designated Beneficiary, this paragraph (c)(2) does not apply, and distributions must comply only with paragraph (c)(1) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To the extent that distributions are required to be made in a year pursuant to paragraph (c)(1) above:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) If such distributions are made in a form other than annuity payments, they must not be less than the quotient
obtained by dividing the entire interest in the IRA as of the end of the preceding year by the applicable denominator provided under the Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) If annuity payments commenced during the Owner's life, those payments generally will continue after the
Owner's death under the annuity option that is in effect, subject to the requirements in paragraph (c)(2) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) *Application of paragraphs (b) and (c)*. Except as otherwise provided under applicable
federal tax law –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Paragraphs (b) and (c) apply if the Owner dies after December 31, 2019.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If the Owner died before January 1, 2020, and their Designated Beneficiary dies after such date, the entire
remaining interest in the Contract must be distributed as required by Code §§ 408 and 401(a)(9) and the Regulations thereunder, as in effect prior to amendment by § 401 of Division O of the Further Consolidated Appropriations Act,
2020, Pub. L. No. 116-84 (the "Act"), the provisions of which are incorporated herein by reference, and in all events by the end of the calendar year containing the tenth (10<sup>th</sup>) anniversary of such Designated Beneficiary's death, to the extent required by federal tax law.

USLE-6171-(4/24) 4

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) If the Owner and their Designated Beneficiary both died before January 1, 2020, the entire remaining interest
in the Contract must be distributed as required by Code §§ 408 and 401(a)(9) and the Regulations thereunder, as in effect prior to amendment by § 401 of the Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) *More rapid distributions*. We may require you to take distributions more rapidly than required under federal
tax law. For example, We may require that such distributions occur immediately or within 5 years after the applicable death, without regard to whether federal tax law permits the distribution to be paid later.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) *Applicable denominator*. Except as otherwise permitted by federal tax law, life expectancy is determined using
the Single Life Table in Regulation § 1.401(a)(9)-9. If distributions are being made to a surviving spouse as the sole Designated Beneficiary, such spouse's remaining life expectancy for a year is
the number in the Single Life Table corresponding to such spouse's age in the year. If paragraph 6(b)(3)(I)(b) above applies to a surviving spouse in a calendar year after 2023, then, to the extent permitted by applicable federal tax law, such
spouse's life expectancy may be determined using the Uniform Lifetime Table instead of the Single Life Table. In all other cases, remaining life expectancy for a year is the number in the Single Life Table corresponding to the Designated
Beneficiary's age in the year specified in the Regulations and reduced by one (1) for each subsequent year. If distributions are being made in the form of an annuity, life expectancy will not be recalculated.

Each Designated Beneficiary is responsible for ensuring that distributions are taken from this Contract after the Owner's death in a manner that satisfies applicable federal income tax requirements. If we voluntarily agree to provide a Designated Beneficiary with calculations regarding required minimum distributions, those calculations will reflect our current administrative procedures, which may result in higher distributions than federal tax law would require. For example, we may calculate such distributions based on the Single Life Table in the Regulations, even though federal tax law might permit the Owner's surviving spouse to calculate their required minimum distributions using the Uniform Lifetime Table in the Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) *Responsibility*. The required minimum distributions payable to a Beneficiary from this Contract (other than a
distribution made under this Contract in the form of annuity) may be withdrawn from another IRA the Beneficiary holds from the same decedent in accordance with Regulation § 1.408-8. After the
Owner's death, the beneficiary shall have the sole responsibility for requesting or arranging for taking required minimum distributions with respect to this Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) *Spousal continuation*. The surviving spouse of the Owner who is the sole Designated Beneficiary and has an
unlimited right to withdraw amounts may elect to treat this Contract as the spouse's own IRA. This election can be made by re-designating the Contract in the name of the surviving spouse as the Owner
rather than as beneficiary. Alternatively, the surviving spouse who is eligible to make the election is deemed to have made the election if, at any time, such surviving spouse makes a contribution to the IRA (if permitted by the Contract) or fails
to take required distributions as a beneficiary. An election (including a deemed election) described in this paragraph may be subject to timing limits and other requirements under the Regulations, which are incorporated herein by reference.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) *Distribution commencement date.* For purposes of paragraphs (b) and (c) above, required distributions are
considered to commence on the Owner's Required Beginning Date or, if applicable, on the date distributions are required to begin to the surviving spouse under paragraph 6(b)(3)(I)(b) above. However, if distributions are made in the form of an
annuity commencing under an annuity option prior to the date that minimum distributions are required to commence, then the annuity starting date is treated as the date that distributions were required to begin, to the extent provided in the
Regulations under Code §§ 408 and 401(a)(9). See paragraph 7(d) below for more information on annuity payments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**7.** **Definitions and Special Rules** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) *Required Beginning Date*. The term "Required Beginning Date" means the first day of April
following the calendar year in which the Owner attains the "applicable age," as defined in Code § 401(a)(9)(C). Unless otherwise provided by applicable tax law, the "applicable age" under Code § 401(a)(9)(C) is as
follows:

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**If you were born...** | **Your "applicable age" is...** |

---

USLE-6171-(4/24) 5

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---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp; Before July 1, 1949 | 70<sup>1</sup>⁄<sub>2</sub> |
| &nbsp;&nbsp;&nbsp; After June 30, 1949 and before 1951 | 72 |
| &nbsp;&nbsp;&nbsp; In 1951, 1959, or any year in between those years | 73 |
| &nbsp;&nbsp;&nbsp; In 1960 or later | 75 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) *Designated Beneficiary*. The term "Designated Beneficiary" means any individual designated as a
beneficiary by the Owner. This term will be interpreted consistently with Code § 401(a)(9)(E) and the Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) *Eligible Designated Beneficiary*.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The term "Eligible Designated Beneficiary" means any Designated Beneficiary who is —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) the surviving spouse of the Owner,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) subject to paragraph (c)(2) below, the Owner's child who has not reached majority (which is age 21, unless
otherwise provided by federal tax law),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) disabled (within the meaning of Code § 72(m)(7)),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(IV) a chronically ill individual (within the meaning of Code § 7702B(c)(2), except that the requirements of
subparagraph (A)(i) thereof shall be treated as met only if there is a certification that, as of such date, the period of inability described in such subparagraph with respect to the individual is an indefinite one which is reasonably expected to be
lengthy in nature), or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(V) an individual not described above who is not more than ten (10) years younger than the Owner.

Except to the extent that applicable federal tax law permits otherwise, the determination of whether a Designated Beneficiary is an Eligible Designated Beneficiary shall be made as of the date of death of the Owner. The term "Eligible Designated Beneficiary" will be interpreted consistently with Code § 401(a)(9)(E)(iii) and the Regulations thereunder.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) *Special rule for children*. Subject to Code § 401(a)(9)(F), an individual described in paragraph
(c)(1)(II) above shall cease to be an Eligible Designated Beneficiary as of the date the individual reaches majority and, to the extent required by federal tax law, any remainder of the portion of the interest in this Contract to which paragraph
6(b)(3)(I) or 6(c)(1) above applies must be distributed within ten (10) years after such date or such later date prescribed by Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) *Special rules for annuity payments*. Unless otherwise provided under applicable federal tax law –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Distributions in the form of annuity payments must satisfy the applicable requirements of Regulation §§ 1.401(a)(9)-5 and 1.401(a)(9)-6, the provisions of which are herein incorporated by reference.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Distribution in the form of annuity payments must be made in periodic payments and the interval between payments for
the annuity must be uniform over the entire distribution period and must not exceed one (1) year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Annuity payments must satisfy the minimum distribution incidental benefit requirements in Regulation §
1.401(a)(9)-6.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Annuity payments must be nonincreasing or increase only as permitted by Code § 401(a)(9)(J) and Regulation
§ 1.401(a)(9)-6 or as otherwise permitted under federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) If distributions (including distributions commencing on or before the Required Beginning Date while the individual
is alive) are made in the form of an annuity, the first (1<sup>st</sup>) annuity payment must be the payment which is required for one (1) payment interval. The second (2<sup>nd</sup>) payment need not be made until the end of the next payment interval even if that payment interval ends in the next calendar year. Similarly, in the case of distributions commencing after death in
accordance with Code § 401(a)(9)(B)(iii) and (iv), the first (1<sup>st</sup>) payment, which must be made on or before the date determined under the applicable rule in Regulation § 1.401(a)(9)-3, must be the payment which is required for one

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(1) payment interval. Payment intervals are the periods for which payments are received, e.g.,bimonthly, monthly, quarterly, semi-annually, or annually.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) If all or a portion of an individual account (including a deferred annuity contract prior to the date the contract
is annuitized) is used to purchase an annuity after distributions are required to commence (the Required Beginning Date in the case of distributions commencing before death, or the date determined under Regulation § 1.401(a)(9)-3 in the case of distributions commencing after death), payments under the annuity, and distributions of any remaining account, must be made in accordance with the applicable rules in Regulation § 1.401(a)(9)-5.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) After annuity payments commence to the Owner or a Designated Beneficiary, they may need to be modified (accelerated)
following the Owner's death, if necessary, to comply with the minimum distribution requirements under applicable federal tax law. See section 6 above. In addition, We may limit or change the annuity payment options that are available under the
Contract, based on our current administrative procedures or to ensure that any distributions that would become payable under an annuity option after the death of the Owner or Designated Beneficiary will comply with such minimum distribution
requirements without needing to modify the annuity payments after they begin.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) Unless otherwise provided under applicable federal tax law, the "entire interest" in this Contract
includes the amount of any outstanding rollover, transfer and recharacterization under Regulation § 1.408-8. Also, prior to the date annuity payments commence, the "entire interest" under an
annuity contract is the dollar amount credited to the individual or beneficiary under the Contract plus the actuarial present value of any additional benefits (such as survivor benefits in excess of the dollar amount credited to the individual or
beneficiary) that will be provided under the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.** **Periodic Reports** 

The Company shall furnish annual calendar year reports concerning the status of the annuity and such information concerning required minimum distributions as is prescribed by the Commissioner of Internal Revenue.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.** **Withdrawals** 

Withdrawals may be made in accordance with the terms of the Contract, but the Owner must pay any applicable Withdrawal Charges.

Except as otherwise modified by the terms of this or another endorsement, all other terms and conditions of the Contract remain unchanged.

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**![LOGO](g128492g65r00.jpg)

**© The United States Life Insurance Company in the City of New York. All Rights Reserved.** 

USLE-6171-(4/24) 7

## Ex-99.(D)(13)

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK** 

(the "Company")

**RETIREMENT PLAN ANNUITY CONTRACT ENDORSEMENT** 

This Endorsement is made a part of the group annuity contract and group annuity certificate to which it is attached (the "Contract"). The Contract is issued in connection with an employer-sponsored retirement plan established pursuant to Code Section 403(b) Code Sections (the "Plan").

Section references are to the Code, which means The Internal Revenue Code of 1986 as now or hereafter amended. The term "Applicable Law" means laws that may either limit or compel the exercise of rights under the Contract, including, but not limited to, the Code, the Employee Retirement Income Security Act of 1974, as amended ("ERISA"), and the laws of the state in which the Contract was issued.

This Endorsement revises the Contract consistent with applicable requirements under The SECURE 2.0 Act of 2022, part of the Consolidated Appropriations Act (CAA) of 2023, SECURE Act (Public Law 116-94), and prior federal retirement plan legislative changes, and shall supersede any inconsistent provisions of the Contract or any endorsement issued prior to or concurrent with this Endorsement.

1. **Owner and Annuitant** 

The Owner of this group annuity contract may be the employer ("Employer") sponsoring the Plan or, subject to applicable Plan requirements, a Plan Trustee or Custodian, or other eligible party or program sponsor. The Annuitant is the Participant for whom one or more Participant certificates of the group annuity contract are established under the Plan.

Amounts held under the Contract, whether group annuity contract or group annuity certificate, are held for the exclusive benefit of the Plan and Plan Participant.

The rights of the Plan Participant under this Contract (disregarding rights to future premiums) are nonforfeitable. Ownership of this contract may not be transferred except as otherwise permitted under Applicable Law.

A Plan Participant may receive a distribution from the group annuity contract upon approval by the Owner or another designated Plan representative in accordance with the Plan and the Code. The Owner may request a distribution of a Participant's account or transfer to another investment provider if the Employer is authorized to do so under the Plan and permitted to do so under Applicable Law.

Rights under a Participant's group annuity certificate shall be exercised by the Participant (or, if applicable, an Alternate Payee pursuant to a qualifying domestic relations order) or a Beneficiary (upon the death of the Participant), subject to confirmation by the Owner (or the Owner's designee) that such exercise complies with the terms and limitations imposed by the Plan, including but not limited to any Plan distribution limitations, spousal consent requirements, and vesting requirements, and further provided that any such Plan terms and limitations may not enlarge the rights otherwise applicable under the Contract, whether the group annuity contract or group annuity certificate.

2. **Contribution Limitations and Requirements** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Contributions (not including transfers and rollovers) may be made to this Contract up to the applicable limits
set forth in the Code and the Plan. 401(k): Except as otherwise provided

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herein, elective deferrals by the Participant to this Contract may not exceed the applicable limitations under Section 402(g).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Elective deferral limitations under Code section 414(v).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) ***In General***. For taxable years beginning after December 31, 2025, or such later date as applies under federal tax law, and except as otherwise provided in the Code, in the case of a Participant whose wages (as defined in Code § 3121(a)) from the employer sponsoring the Plan exceed $145,000 (as indexed) in the preceding calendar year, any elective deferrals under Code § 414(v) shall be made solely to a designated Roth account under the Plan and may not be made to this Contract unless this Contract holds designated Roth contributions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) ***Employer Responsible***. The employer sponsoring the Plan must inform the Company if the Participant is subject to the limits in Code § 414(v)(7). The Company shall not be responsible for ensuring compliance with the restrictions of this section 7. The Company is also not obligated to accept designated Roth contributions under this Contract or to issue a contract that accepts designated Roth contributions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Contributions properly made pursuant to Code Section 414(v) by Participants who otherwise qualify to make such contributions shall be disregarded in determining whether contributions to the Contract have exceeded the limits imposed under the Contract. For taxable years beginning after December 31, 2024, contributions made by a Participant who attains (or would attain) age 60, 61, 62, or 63 by the close of the taxable year and who otherwise is qualified to make such contributions, shall be disregarded, up to the "adjusted dollar amount" described in Code § 414(v)(2)(E), in determining whether contributions to the Contract have exceeded the limits imposed under the Code. The foregoing shall not be interpreted to restrict the ability of the Company to limit annual or total contributions to this Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. If the Plan allows employees to designate matching or nonelective employer contributions as designated Roth
contributions, and the Company agrees to accept such contributions to this Contract, the employer sponsoring the Plan shall be solely responsible for informing the Company of any contributions which have been designated as designated Roth
contributions and shall be solely responsible for reporting of such contributions as required by federal or state tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Contributions determined to be in excess of applicable limits, that are identified by the Company, by the Plan,
or by the Participant, shall be returned to the Participant or to the Employer or held in an unallocated account, according to the requirements of Applicable Law. The Company will cooperate with the Plan and the sponsoring employer in the correction
of excess contributions identified in an IRS examination; provided, however, that the Plan sponsor shall consult with the Company before entering into any agreement with regard to such excess amounts in the Contract.

**3.** **Distribution Eligibility and Portability**. Except as otherwise provided in the Plan and permitted
by the Code:

PE-525-403-G 2

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Distributions from the Contract shall be available upon a showing of hardship to the extent allowed by federal
tax law and the terms of the Plan. Notwithstanding the foregoing, no distribution from the Contract will be permitted if it would have the effect, directly or indirectly, of avoiding or circumventing a restriction applicable under the Contract,
including any surrender, benefit, withdrawal or transfer restrictions in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. **Self-Certification of Hardship Distributions** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)  ***Hardship Distributions*** . In the case of a 403(b) plan, if allowed by the Plan, the Plan
administrator may rely upon the Participant's written certification that a distribution is being made on account of a financial need of a type which is deemed in Regulations to be an immediate and heavy financial need, is not in excess of the
amount required to satisfy such financial need, and that the Participant has no alternative means reasonably available to satisfy such financial need.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)  ***Company Reliance*.** The Company may rely conclusively on a direction from the Plan
administrator regarding whether a Participant is eligible for a distribution based on hardship or unforeseeable emergency.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. To the extent the Plan includes provisions to permit distributions as permitted by Code §§
72(t)(2)(H) (qualified birth and adoption distributions), 72(t)(2)(I) (withdrawals for emergency expenses), 72(t)(2)(M) (qualified disaster distributions), 72(t)(2)(K) (distributions to victims of domestic abuse), or any other distribution allowed
by Applicable Law upon the occurrence of a specific event or circumstance, the Plan administrator shall be solely responsible for administration of such Plan provision, and no such provision will be applicable to the Contact to the extent it would
have the effect, directly or indirectly, of avoiding or circumventing a restriction applicable under the Contract, including any surrender, benefit, withdrawal or transfer restrictions in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. If the Plan provides for mandatory distributions upon termination of employment as allowed by applicable
provisions of the Code, such distributions may be subject to requirements under applicable Company administrative procedures, and the limit on such cash-outs shall be the amount provided in the Plan, but no greater than $7,000, except as otherwise
allowed under Applicable Law. Notwithstanding the foregoing, no distribution from the Contract will be permitted if it would have the effect, directly or indirectly, of avoiding or circumventing a restriction applicable under the Contract, including
any surrender, benefit, withdrawal or transfer restrictions in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. A distribution to a Plan Participant, or to a former spouse or surviving spouse of the participant, which is an
Eligible Rollover Distribution, may be transferred in a qualifying rollover to any Eligible Retirement Plan. For purposes of this paragraph, "Eligible Rollover Distribution" and "Eligible Retirement Plan" shall have the
meaning given to them in the Code, as applicable to the type of plan under which the Contract is issued and/or maintained at the time of the distribution. Except as Applicable Law may otherwise provide, any Eligible Rollover Distribution from the
Contract shall be subject to mandatory tax withholding if paid to the Participant, or where applicable, to the Participant's former spouse or spousal beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. A distribution to a non-spousal beneficiary may be transferred in a
qualifying rollover directly to an inherited Individual Retirement Account or Annuity within the meaning of Section 408(d)(3)(C) of the Code. Except as Applicable Law may otherwise provide, any amount

PE-525-403-G 3

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paid to a non-spousal beneficiary which would be an Eligible Rollover Distribution from the Contract shall be subject to mandatory tax withholding.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. A Participant or Beneficiary may request a non-reportable plan-to-plan transfer of a portion of the Contract value to another plan or contract, subject to any applicable limitations in the Plan, the Contract, and Applicable Law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h. This Contract will accept Eligible Rollover Distributions from other plans, provided however that rollovers of after-tax amounts will be permitted only with the advance written consent of the Company. The Company may establish separate accounts for such rollover distributions, where administratively practicable, in order to
maintain such separate records as may be necessary or appropriate.

4. **Required Distributions.** Notwithstanding any provision of the Contract to the contrary, the distribution
of the entire interest in the Contract shall be made in accordance with any applicable requirements of Code § 401(a)(9) and the regulations under the Code (the "Regulations"), the provisions of which are herein incorporated by
reference. Distribution requirements under the Contract may be waived to the extent permitted under Applicable Law, subject to any otherwise applicable Contract provision governing distribution amount, frequency, or elections. Where permitted by
Applicable Law, a Participant or a Beneficiary may aggregate this contract with other similar contracts or accounts, in determining the distribution that must be taken from this Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**a.** **Required Beginning Date** 

For purposes of the application of Code § 401(a)(9), the "Required Beginning Date" means the first day of April following the later of the calendar year in which the Participant attains the "applicable age," as defined in Code § 401(a)(9)(C), or the calendar year in which the Participant retires from the employer sponsoring the Plan (unless the Participant is at least a 5% owner). Unless otherwise provided by applicable tax law, the "applicable age" under Code § 401(a)(9)(C) is as follows:

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**If the Participant was born...** | **The "applicable age" is...** |
| &nbsp;&nbsp;&nbsp; Before July 1, 1949 | 70<sup><sup>1</sup>⁄<sub>2</sub></sup> |
| &nbsp;&nbsp;&nbsp; After June 30, 1949 and before 1951 | 72 |
| &nbsp;&nbsp;&nbsp; In 1951, 1959, or any year in between those years | 73 |
| &nbsp;&nbsp;&nbsp; In 1960 or later | 75 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**b.** **Required Distributions Before and after Death of the Participant** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)  ***Required Distributions Before Death*.** Except as provided in section 5 related to
designated Roth accounts, while the Participant is alive, distributions will be made as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The entire interest in the Contract will commence to be distributed no later than the Required Beginning Date
over (a) the life of such individual or the lives of such individual and his or her Designated Beneficiary or (b) a period not

PE-525-403-G 4

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extending beyond the life expectancy of such individual or the joint and last survivor expectancy of such individual and his or her Designated Beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Prior to the date that the Contract is annuitized, the amount to be distributed for each calendar year,
beginning with the calendar year in which the individual attains the "applicable age" and continuing through the calendar year of death, shall not be less than the quotient obtained by dividing the entire interest in the Contract as of
the last valuation date of the preceding calendar year by the distribution period in the Uniform Lifetime Table in the Regulations, using the individual's age as of his or her birthday in the year. However, if the individual's sole
Designated Beneficiary is his or her spouse and such spouse is more than ten (10) years younger than the individual, then the distribution period is determined under the Joint and Last Survivor Table in the Regulations, using the ages as of the
individual's and spouse's birthdays in the year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If distributions are made in the form of an annuity, the distribution periods described in section 4(b)(1)
above cannot exceed the periods specified in Regulation § 1.401(a)(9)-6 and the annuity payments must otherwise comply with the requirements of that Regulation section. If distributions commence in the
form of annuity payments, see section 4c(5) below for additional rules that apply to annuity payments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)  ***Required Distributions After Death - In General*.** If the Participant dies before
their entire interest in the Contract has been distributed, the remaining interest in the Contract will be distributed in accordance with a distribution method that (1) the Company makes available, and (2) satisfies applicable
federal tax requirements. The Company may limit the distribution methods the Company makes available, based on our administrative procedures. As a result, some of the distribution methods described in sections 4(b)(3) and (d) below may not be
available with this Contract, provided that the Company makes another distribution method available that satisfies applicable federal tax requirements. For example, the Company may require that distributions occur immediately or within 5 years after
the applicable death, without regard to whether federal tax law permits the distribution to be paid later.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)  ***Death Before Required Beginning Date*.** If the Participant dies before their Required
Beginning Date, then, to the extent required by Code § 401(a)(9) and the Regulations, their entire interest in the Contract must be distributed at least as rapidly as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) If the beneficiary is not a Designated Beneficiary, the entire interest must be distributed by the end of the
calendar year containing the fifth (5th) anniversary of the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If the beneficiary is a Designated Beneficiary but is not an Eligible Designated Beneficiary, the entire
interest must be distributed by the end of the calendar year containing the tenth (10th) anniversary of the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If the beneficiary is an Eligible Designated Beneficiary, the entire interest must be distributed:

PE-525-403-G 5

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) over the life of such Eligible Designated Beneficiary or over a period not extending beyond the life expectancy
of such Eligible Designated Beneficiary, with distributions starting no later than the end of the calendar year following the year of the Participant's death, or, if later, the date the Participant would have attained the "applicable
age" or such later date provided under applicable federal tax law, provided that the Eligible Designated Beneficiary is the Participant's surviving spouse and, to the extent required by Code § 401(a)(9)(B)(iv), such spouse makes (or
is deemed to have made) an election for this rule to apply; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) if elected, by the end of the year containing the tenth (10th) anniversary of the Participant's death.
The election described in this clause (II) is subject to any applicable federal income tax requirements regarding the timing of the election.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The following rules apply to an Eligible Designated Beneficiary to the extent required by Code § 401(a)(9)
and the regulations thereunder:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) If distributions under section 4(c)(3)(I) above are made for a year in a form other than as annuity payments,
the total distributions for such year must not be less than the quotient obtained by dividing the entire interest in the Contract as of the end of the preceding year by the applicable denominator determined under the Regulations. See section 4(e)
for a special rule that applies if the Participant's sole beneficiary is their spouse. If distributions commence in the form of annuity payments, see section 4(c)(5) below for additional rules that apply to annuity payments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) If an Eligible Designated Beneficiary dies before the portion of the interest to which section 4(c)(3)(I) above
applies is entirely distributed, the remainder of such portion must continue to be distributed pursuant to that paragraph, but the entire remaining interest also must be fully distributed by the end of the year containing the tenth (10th)
anniversary of the Eligible Designated Beneficiary's death. See also section 4(c)(4) below for a special rule that applies to minor children.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) If the Eligible Designated Beneficiary is the Participant's surviving spouse and he or she dies before
distributions to such spouse under section 4(c)(3)(I) begin, this section 4 shall be applied as if the surviving spouse were the participant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)  ***Death On or After Required Beginning Date*.** If the Participant dies on or after
their Required Beginning Date, then, to the extent required by Code § 401(a)(9) and the Regulations thereunder, the entire interest in the Contract –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) must be distributed at least as rapidly as the method of distribution being used under Code §
401(a)(9)(A)(ii) as of the date of the Participant's death, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) must be completely distributed by:

PE-525-403-G 6

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) the end of the calendar year containing the tenth (10th) anniversary of the Participant's death, if the
beneficiary is a Designated Beneficiary but not an Eligible Designated Beneficiary, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) the end of the calendar year containing the tenth (10th) anniversary of the beneficiary's death, if the
beneficiary is an Eligible Designated Beneficiary, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) such other date required by section 4(b)(5) below or by Code § 401(a)(9) and the Regulations thereunder.

If the beneficiary is not a Designated Beneficiary, this section 4(b)(4)(b) does not apply, and distributions must comply only with section (a) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) To the extent that distributions are required to be made in a year pursuant to section 4(b)(4)(a) above:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) If such distributions are made in a form other than annuity payments, they must not be less than the quotient
obtained by dividing the entire interest in the Contract as of the end of the preceding year by the applicable denominator provided under the Regulations. See section 4(e) for a special rule that applies if the Participant's sole beneficiary
is their spouse.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) If annuity payments commenced during the Participant's life, those payments generally will continue after
the Participant's death under the annuity option that is in effect, subject to the requirements in section 4(b)(4)(b) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)  ***Application of Sections 4(b)(3) and 4(b)(4)*.** Except as otherwise provided under
applicable federal tax law –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Except as provided in the next two sentences, sections 4(b)(3) and 4(b)(4) apply if the Participant dies on or
after January 1, 2020. If the Contract is held under a collectively bargained plan, section 4(b)(3) and 4(b)(4) shall apply if the Participant dies on or after the earlier of (I) the later of January 1, 2020 or the date on which the
collective bargaining agreement governing the Plan terminates or (II) January 1, 2022. If the Contract is held under a governmental plan as defined Code § 414(d), sections 4(b)(3) and 4(b)(4) shall apply if the Participant dies on or
after January 1, 2022. The applicability date that applies under this paragraph is the "SECURE Applicability Date."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If the Participant dies before the SECURE Applicability Date, and their Designated Beneficiary dies after such
date, the entire remaining interest in the Contract must be distributed as required by Code § 401(a)(9) and the Regulations thereunder, as in effect prior to amendment by § 401 of the SECURE Act, and in all events by the end of the
calendar year containing the tenth (10th) anniversary of such Designated Beneficiary's death, to the extent required by federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If the Participant and their Designated Beneficiary both died before the SECURE Applicability Date, the entire
remaining interest in the Contract must be

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distributed as required by Code § 401(a)(9) and the Regulations thereunder, as in effect prior to amendment by § 401 of the SECURE Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**c.** **Definitions and Special Rules** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)  ***Designated Beneficiary*.** The term "Designated Beneficiary" means any
individual designated as a beneficiary by the Participant under the Plan. This term will be interpreted consistently with applicable provisions under Code § 401(a)(9)(E) and the Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)  ***Eligible Designated Beneficiary*.** The term "Eligible Designated
Beneficiary" means any Designated Beneficiary who is —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the surviving spouse of the Participant,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) subject to section (4) below, the Participant's child who has not reached the age of majority (which
is age 21, unless otherwise provided by federal tax law),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) disabled (within the meaning of Code § 72(m)(7)),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) a chronically ill individual (within the meaning of Code § 7702B(c)(2), except that the requirements of
subparagraph (A)(i) thereof shall be treated as met only if there is a certification that, as of such date, the period of inability described in such subparagraph with respect to the individual is an indefinite one which is reasonably expected to be
lengthy in nature), or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) an individual not described above who is not more than ten (10) years younger than the Participant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)  ***Determination Date*.** Except to the extent that applicable federal tax law permits
otherwise, the determination of whether a Designated Beneficiary is an Eligible Designated Beneficiary shall be made as of the date of death of the Participant or, in the case of an annuity stream of payments, as of the annuity starting date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)  ***Special Rule for Children*.** Subject to Code § 401(a)(9)(F), an individual
described in section 4(c)(2)(b) above shall cease to be an Eligible Designated Beneficiary as of the date the individual reaches majority and, to the extent required by federal tax law, any remainder of the portion of the interest in this Contract
must be distributed within ten (10) years after such date or such later date prescribed by Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)  ***Special Rules for Annuity Payments*.** Unless otherwise provided under applicable
federal tax law:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Distributions in the form of annuity payments must satisfy the applicable requirements of Regulation
§§ 1.401(a)(9)-5 and 1.401(a)(9)-6.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Distributions in the form of annuity payments must be made in periodic payments and the interval between
payments for the annuity must be uniform over the entire distribution period and must not exceed one (1) year.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Annuity payments must satisfy the minimum distribution incidental benefit requirements in Regulation § 1.401(a)(9)-6. For tax years beginning after December 31, 2023, the prior sentence does not apply to annuity payments made with respect to a designated Roth account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Annuity payments must be nonincreasing or increase only as permitted by Code § 401(a)(9)(J) and Regulation
§ 1.401(a)(9)-6 or as otherwise permitted under federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) If distributions (including distributions commencing on or before the Required Beginning Date while the
individual is alive) are made in the form of an annuity, the first (1st) annuity payment must be the payment which is required for one (1) payment interval. The second (2nd) payment need not be made until the end of the next payment interval
even if that payment interval ends in the next calendar year. Similarly, in the case of distributions commencing after death in accordance with Code § 401(a)(9)(B)(iii) and (iv), the first (1st) payment, which must be made on or before the date
determined under Regulation § 1.401(a)(9)-3(c)(4) or (d), as applicable, must be the payment which is required for one (1) payment interval. Payment intervals are the periods for which payments are
received, e.g., bimonthly, monthly, quarterly, semi-annually, or annually.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) If all or a portion of an individual account (including a deferred annuity contract prior to the date the
contract is annuitized) is used to purchase an annuity after distributions are required to commence (the Required Beginning Date in the case of distributions commencing before death, or the date determined under Regulation § 1.401(a)(9)-3 in the case of distributions commencing after death), payments under the annuity, and distributions of any remaining account, must be made in accordance with the applicable rules in Regulation § 1.401(a)(9)-5.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) After annuity payments commence to the Participant or a Designated Beneficiary, they may need to be modified
(accelerated) following the Participant's or beneficiary's death, if necessary, to comply with the minimum distribution requirements under applicable federal tax law. In addition, the Company may limit or change the annuity payment
options that are available under the Contract, based on the Company's current administrative procedures or to ensure that any distributions that would become payable under an annuity option after the death of the Participant or Designated
Beneficiary will comply with such minimum distribution requirements without needing to modify the annuity payments after they begin.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) Prior to the date annuity payments commence, the "entire interest" under an annuity contract is the
dollar amount credited to the individual or beneficiary under the Contract plus the actuarial present value of any additional benefits (such as survivor benefits in excess of the dollar amount credited to the Participant or beneficiary) that will be
provided under the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**d.** **Required Minimum Distributions from Designated Roth Accounts** 

For taxable years beginning after December 31, 2023, if this Contract is established as a designated Roth account described in Code § 402A, no distributions shall be required under section 3(a) while the Participant is alive. Upon the death of the Participant, distributions to the Beneficiary shall be made in

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accordance with Code § 401(a)(9) (without regard to § 401(a)(9)(A)), the Regulations, and any applicable guidance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**e.** **Spousal Beneficiary Distribution Period After Participant's Death** 

For calendar years beginning after December 31, 2023, if the sole Designated Beneficiary is the Participant's surviving spouse, the spouse may elect to have required minimum distributions determined using the Uniform Lifetime Table, rather than the Single Life Table, to the extent permitted by the Code and Regulations. To the extent permitted by Applicable Law, the Plan or the Company may adopt procedures regarding this election, including to deem the Beneficiary to have made the election to have distributions determined under the Uniform Lifetime Table unless the Beneficiary elects otherwise.

Except as Applicable Laws otherwise require, the provisions of this Endorsement shall be effective as of the later of the Contract Date of Issue or Certificate Date of Issue.

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**![LOGO](g128492g17h06.jpg)

PE-525-403-G 10

## Ex-99.(D)(14)

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK** 

(the "Company")

**QUALIFIED RETIREMENT PLAN ANNUITY CONTRACT ENDORSEMENT** 

This Endorsement is made a part of the group annuity contract or any group annuity certificate to which it is attached (in each case, the "Contract"). The Contract is issued in connection with an employer-sponsored retirement plan established pursuant to Code Section 401(a) (including 401(k) and 403(a) if applicable) and other related applicable Code sections (the "Plan").

Section references are to the Code, which means The Internal Revenue Code of 1986 as now or hereafter amended. The term "Applicable Law" means laws that may either limit or compel the exercise of rights under the Contract, including, but not limited to, the Code, the Employee Retirement Income Security Act of 1974, as amended ("ERISA"), and the laws of the state in which the Contract was issued.

This Endorsement revises the Contract consistent with applicable requirements under The SECURE 2.0 Act of 2022, part of the Consolidated Appropriations Act (CAA) of 2023, SECURE Act (Public Law 116-94), and prior federal retirement plan legislative changes, and shall supersede any inconsistent provisions of the Contract or any endorsement issued prior to or concurrent with this Endorsement.

1. **Owner and Annuitant** 

The Owner of this group annuity contract may be the employer ("Employer") sponsoring the Plan or, subject to applicable Plan requirements, a Plan Trustee or Custodian, or other eligible party or program sponsor. The Annuitant is the Participant for whom one or more Participant group contract certificates of the group annuity contract are established under the Plan.

Amounts held under the, whether group annuity contract or group annuity certificate, are held for the exclusive benefit of the Plan and Plan Participant.

Unless a Plan Trustee or Custodian is the Owner, this group annuity contract is nontransferable, except as otherwise permitted under Applicable Law.

A Plan Participant may receive a distribution from this group annuity contract upon approval by the Owner or another designated Plan representative in accordance with the Plan and the Code. The Owner may request a distribution of a Participant's account or transfer to another investment provider if the Employer is authorized to do so under the Plan and permitted to do so under Applicable Law.

Rights under a Participant's group annuity certificate shall be exercised by the Participant (or, if applicable, an Alternate Payee pursuant to a qualifying domestic relations order) or a Beneficiary (upon the death of the Participant), subject to confirmation by the Owner (or the Owner's designee) that such exercise complies with the terms and limitations imposed by the Plan, including but not limited to any Plan distribution limitations, spousal consent requirements, and vesting requirements, and further provided that any such Plan terms and limitations may not enlarge the rights otherwise applicable under the Contract, whether the group annuity contract or the group annuity certificate.

2. **Contribution Limitations and Requirements** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Contributions (not including transfers and rollovers) may be made to this Contract up to the applicable limits
set forth in the Code and the Plan. Except as otherwise provided herein,

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elective deferrals by the Participant to this Contract may not exceed the applicable limitations under Section 402(g).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Elective deferral limitations under Code section 414(v).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) ***In General***. For taxable years beginning after December 31, 2025, or such later date as applies under federal tax law, and except as otherwise provided in the Code, in the case of a Participant whose wages (as defined in Code § 3121(a)) from the employer sponsoring the Plan exceed $145,000 (as indexed) in the preceding calendar year, any elective deferrals under Code § 414(v) shall be made solely to a designated Roth account under the Plan and may not be made to this Contract unless this Contract holds designated Roth contributions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) ***Employer Responsible***. The employer sponsoring the Plan must inform the Company if the Participant is subject to the limits in Code § 414(v)(7). The Company shall not be responsible for ensuring compliance with the restrictions of this section 414(v)(7). The Company is also not obligated to accept designated Roth contributions under this Contract or to issue a contract that accepts designated Roth contributions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Contributions properly made pursuant to Code Section 414(v) by Participants who otherwise qualify to make such contributions shall be disregarded in determining whether contributions to the Contract have exceeded the limits imposed under the Contract. For taxable years beginning after December 31, 2024, contributions made by a Participant who attains (or would attain) age 60, 61, 62, or 63 by the close of the taxable year and who otherwise is qualified to make such contributions, shall be disregarded, up to the "adjusted dollar amount" described in Code § 414(v)(2)(E), in determining whether contributions to the Contract have exceeded the limits imposed under the Code. The foregoing shall not be interpreted to restrict the ability of the Company to limit annual or total contributions to this Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. If the Plan allows employees to designate matching or nonelective employer contributions as designated Roth
contributions, and the Company agrees to accept such contributions to this Contract, the employer sponsoring the Plan shall be solely responsible for informing the Company of any contributions which have been designated as designated Roth
contributions and shall be solely responsible for reporting of such contributions as required by federal or state tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Contributions determined to be in excess of applicable limits, that are identified by the Company, by the Plan,
or by the Participant, shall be returned to the Participant or to the Employer or held in an unallocated account, according to the requirements of Applicable Law. The Company will cooperate with the Plan and the sponsoring employer in the correction
of excess contributions identified in an IRS examination; provided, however, that the Plan sponsor shall consult with the Company before entering into any agreement with regard to such excess amounts in the Contract.

3. **Distribution Eligibility and Portability**. Except as otherwise provided in the Plan and permitted by the
Code:

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. To the extent the Plan includes provisions to permit distributions as permitted by Code §§
72(t)(2)(H) (qualified birth and adoption distributions), 72(t)(2)(I) (withdrawals for emergency expenses), 72(t)(2)(M) (qualified disaster distributions), 72(t)(2)(K) (distributions to victims of domestic abuse), or any other distribution allowed
by Applicable Law upon the occurrence of a specific event or circumstance, the Plan administrator shall be solely responsible for administration of such Plan provision, and no such provision will be applicable to the Contact to the extent it would
have the effect, directly or indirectly, of avoiding or circumventing a restriction applicable under the Contract, including any surrender, benefit, withdrawal or transfer restrictions in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. If the Plan provides for mandatory distributions upon termination of employment as allowed by applicable
provisions of the Code, such distributions may be subject to requirements under applicable Company administrative procedures, and the limit on such cash-outs shall be the amount provided in the Plan, but no greater than $7,000, except as otherwise
allowed under Applicable Law. Notwithstanding the foregoing, no distribution from the Contract will be permitted if it would have the effect, directly or indirectly, of avoiding or circumventing a restriction applicable under the Contract, including
any surrender, benefit, withdrawal or transfer restrictions in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. A distribution to a Plan Participant, or to a former spouse or surviving spouse of the participant, which is an
Eligible Rollover Distribution, may be transferred in a qualifying rollover to any Eligible Retirement Plan. For purposes of this paragraph, "Eligible Rollover Distribution" and "Eligible Retirement Plan" shall have the
meaning given to them in the Code, as applicable to the type of plan under which the Contract is issued and/or maintained at the time of the distribution. Except as Applicable Law may otherwise provide, any Eligible Rollover Distribution from the
Contract shall be subject to mandatory tax withholding if paid to the Participant, or where applicable, to the Participant's former spouse or spousal beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. A distribution to a non-spousal beneficiary may be transferred in a
qualifying rollover directly to an inherited Individual Retirement Account or Annuity within the meaning of Section 408(d)(3)(C) of the Code. Except as Applicable Law may otherwise provide, any amount paid to a non-spousal beneficiary which would be an Eligible Rollover Distribution from the Contract shall be subject to mandatory tax withholding.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. A Participant or Beneficiary may request a non-reportable plan-to-plan transfer of a portion of the Contract value to another plan or contract, subject to any applicable limitations in the Plan, the Contract, and Applicable Law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. This Contract will accept Eligible Rollover Distributions from other plans, provided however that rollovers of after-tax amounts will be permitted only with the advance written consent of the Company. The Company may establish separate accounts for such rollover distributions, where administratively practicable, in order to
maintain such separate records as may be necessary or appropriate.

4. **Required Distributions**. Notwithstanding any provision of the Contract to the contrary, the distribution
of the entire interest in the Contract shall be made in accordance with any applicable requirements of Code § 401(a)(9) and the regulations under the Code (the "Regulations"), the provisions of which are herein incorporated by
reference. Distribution requirements under the Contract may be waived to the extent permitted under Applicable Law, subject to any otherwise

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applicable Contract provision governing distribution amount, frequency, or elections. Where permitted by Applicable Law, a Participant or a Beneficiary may aggregate this contract with other similar contracts or accounts, in determining the distribution that must be taken from this Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**a.** **Required Beginning Date** 

For purposes of the application of Code § 401(a)(9), the "Required Beginning Date" means the first day of April following the later of the calendar year in which the Participant attains the "applicable age," as defined in Code § 401(a)(9)(C), or the calendar year in which the Participant retires from the employer sponsoring the Plan (unless the Participant is at least a 5% owner). Unless otherwise provided by applicable tax law, the "applicable age" under Code § 401(a)(9)(C) is as follows:

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| &nbsp;&nbsp;&nbsp;**If the Participant was born...** | **The "applicable age" is...** |
| &nbsp;&nbsp;&nbsp;Before July 1, 1949 | 70<sup><sup>1</sup>⁄<sub>2</sub></sup> |
| &nbsp;&nbsp;&nbsp;After June 30, 1949 and before 1951 | 72 |
| &nbsp;&nbsp;&nbsp;In 1951, 1959, or any year in between those years | 73 |
| &nbsp;&nbsp;&nbsp;In 1960 or later | 75 |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**b.** **Required Distributions Before and after Death of the Participant** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)  ***Required Distributions Before Death*** . Except as provided in section 4(d) related to designated
Roth accounts, while the Participant is alive, distributions will be made as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The entire interest in the Contract will commence to be distributed no later than the Required Beginning Date
over (a) the life of such individual or the lives of such individual and his or her Designated Beneficiary or (b) a period not extending beyond the life expectancy of such individual or the joint and last survivor expectancy of such
individual and his or her Designated Beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Prior to the date that the Contract is annuitized, the amount to be distributed for each calendar year,
beginning with the calendar year in which the individual attains the "applicable age" and continuing through the calendar year of death, shall not be less than the quotient obtained by dividing the entire interest in the Contract as of
the last valuation date of the preceding calendar year by the distribution period in the Uniform Lifetime Table in the Regulations, using the individual's age as of his or her birthday in the year. However, if the individual's sole
Designated Beneficiary is his or her spouse and such spouse is more than ten (10) years younger than the individual, then the distribution period is determined under the Joint and Last Survivor Table in the Regulations, using the ages as of the
individual's and spouse's birthdays in the year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If distributions are made in the form of an annuity, the distribution periods described in section 4(b)(1)
above cannot exceed the periods specified in Regulation § 1.401(a)(9)-6 and the annuity payments must otherwise comply with the requirements of that Regulation section. If distributions commence in

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the form of annuity payments, see section 4c(5)below for additional rules that apply to annuity payments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)  ***Required Distributions After Death - In General*** . If the Participant dies before their entire
interest in the Contract has been distributed, the remaining interest in the Contract will be distributed in accordance with a distribution method that (1) the Company makes available, and (2) satisfies applicable federal tax requirements.
The Company may limit the distribution methods the Company makes available, based on our administrative procedures. As a result, some of the distribution methods described in sections 4(b)(3) and (d) below may not be available with this
Contract, provided that the Company makes another distribution method available that satisfies applicable federal tax requirements. For example, the Company may require that distributions occur immediately or within 5 years after the applicable
death, without regard to whether federal tax law permits the distribution to be paid later.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)  ***Death Before Required Beginning Date*** . If the Participant dies before their Required Beginning
Date, then, to the extent required by Code § 401(a)(9) and the Regulations, their entire interest in the Contract must be distributed at least as rapidly as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) If the beneficiary is not a Designated Beneficiary, the entire interest must be distributed by the end of the
calendar year containing the fifth (5th) anniversary of the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If the beneficiary is a Designated Beneficiary but is not an Eligible Designated Beneficiary, the entire
interest must be distributed by the end of the calendar year containing the tenth (10th) anniversary of the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If the beneficiary is an Eligible Designated Beneficiary, the entire interest must be distributed:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) over the life of such Eligible Designated Beneficiary or over a period not extending beyond the life expectancy
of such Eligible Designated Beneficiary, with distributions starting no later than the end of the calendar year following the year of the Participant's death, or, if later, the date the Participant would have attained the "applicable
age" or such later date provided under applicable federal tax law, provided that the Eligible Designated Beneficiary is the Participant's surviving spouse and, to the extent required by Code § 401(a)(9)(B)(iv), such spouse makes (or
is deemed to have made) an election for this rule to apply; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) if elected, by the end of the year containing the tenth (10th) anniversary of the Participant's death.
The election described in this clause (II) is subject to any applicable federal income tax requirements regarding the timing of the election.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The following rules apply to an Eligible Designated Beneficiary to the extent required by Code § 401(a)(9)
and the regulations thereunder:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) If distributions under section 4(c)(3)(I) above are made for a year in a form other than as annuity payments,
the total distributions for such year must not be less than the quotient obtained by dividing the entire interest

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in the Contract as of the end of the preceding year by the applicable denominator determined under the Regulations. See section 4(e) for a special rule that applies if the Participant's sole beneficiary is their spouse. If distributions commence in the form of annuity payments, see section 4(c)(5) below for additional rules that apply to annuity payments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) If an Eligible Designated Beneficiary dies before the portion of the interest to which section 4(c)(3)(I) above
applies is entirely distributed, the remainder of such portion must continue to be distributed pursuant to that paragraph, but the entire remaining interest also must be fully distributed by the end of the year containing the tenth (10th)
anniversary of the Eligible Designated Beneficiary's death. See also section 4(c)(4) below for a special rule that applies to minor children.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) If the Eligible Designated Beneficiary is the Participant's surviving spouse and he or she dies before
distributions to such spouse under section 4(c)(3)(I) begin, this section 4 shall be applied as if the surviving spouse were the participant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)  ***Death On or After Required Beginning Date*** . If the Participant dies on or after their Required
Beginning Date, then, to the extent required by Code § 401(a)(9) and the Regulations thereunder, the entire interest in the Contract –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) must be distributed at least as rapidly as the method of distribution being used under Code §
401(a)(9)(A)(ii) as of the date of the Participant's death, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) must be completely distributed by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) the end of the calendar year containing the tenth (10th) anniversary of the Participant's death, if the
beneficiary is a Designated Beneficiary but not an Eligible Designated Beneficiary, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) the end of the calendar year containing the tenth (10th) anniversary of the beneficiary's death, if the
beneficiary is an Eligible Designated Beneficiary, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) such other date required by section 4(b)(5) below or by Code § 401(a)(9) and the Regulations thereunder.

If the beneficiary is not a Designated Beneficiary, this section 4(b)(4)(b) does not apply, and distributions must comply only with section (a) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) To the extent that distributions are required to be made in a year pursuant to section 4(b)(4)(a) above:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) If such distributions are made in a form other than annuity payments, they must not be less than the quotient
obtained by dividing the entire interest in the Contract as of the end of the preceding year by the applicable denominator provided under the Regulations. See section 4(e) for a special rule that applies if the Participant's sole beneficiary
is their spouse.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) If annuity payments commenced during the Participant's life, those payments generally will continue after
the Participant's death under the annuity option that is in effect, subject to the requirements in section 4(b)(4)(b) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)  ***Application of Sections 4(b)(3) and 4(b)(4)*** . Except as otherwise provided under applicable
federal tax law –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Except as provided in the next two sentences, sections 4(b)(3) and 4(b)(4) apply if the Participant dies on or
after January 1, 2020. If the Contract is held under a collectively bargained plan, section 4(b)(3) and 4(b)(4) shall apply if the Participant dies on or after the earlier of (I) the later of January 1, 2020, or the date on which the
collective bargaining agreement governing the Plan terminates or (II) January 1, 2022. If the Contract is held under a governmental plan as defined Code § 414(d), sections 4(b)(3) and 4(b)(4) shall apply if the Participant dies on or
after January 1, 2022. The applicability date that applies under this paragraph is the "SECURE Applicability Date."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If the Participant dies before the SECURE Applicability Date, and their Designated Beneficiary dies after such
date, the entire remaining interest in the Contract must be distributed as required by Code § 401(a)(9) and the Regulations thereunder, as in effect prior to amendment by § 401 of the SECURE Act, and in all events by the end of the
calendar year containing the tenth (10th) anniversary of such Designated Beneficiary's death, to the extent required by federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If the Participant and their Designated Beneficiary both died before the SECURE Applicability Date, the entire
remaining interest in the Contract must be distributed as required by Code § 401(a)(9) and the Regulations thereunder, as in effect prior to amendment by § 401 of the SECURE Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**c.** **Definitions and Special Rules** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)  ***Designated Beneficiary*** . The term "Designated Beneficiary" means any individual
designated as a beneficiary by the Participant under the Plan. This term will be interpreted consistently with applicable provisions under Code § 401(a)(9)(E) and the Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)  ***Eligible Designated Beneficiary*** . The term "Eligible Designated Beneficiary" means any
Designated Beneficiary who is —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the surviving spouse of the Participant,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) subject to section (4) below, the Participant's child who has not reached the age of majority (which
is age 21, unless otherwise provided by federal tax law),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) disabled (within the meaning of Code § 72(m)(7)),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) a chronically ill individual (within the meaning of Code § 7702B(c)(2), except that the requirements of
subparagraph (A)(i) thereof shall be treated as met only if there is a certification that, as of such date, the period of inability described in

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such subparagraph with respect to the individual is an indefinite one which is reasonably expected to be lengthy in nature), or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) an individual not described above who is not more than ten (10) years younger than the Participant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)  ***Determination Date*** . Except to the extent that applicable federal tax law permits otherwise, the
determination of whether a Designated Beneficiary is an Eligible Designated Beneficiary shall be made as of the date of death of the Participant or, in the case of an annuity stream of payments, as of the annuity starting date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)  ***Special Rule for Children*** . Subject to Code § 401(a)(9)(F), an individual described in
section 4(c)(2)(b) above shall cease to be an Eligible Designated Beneficiary as of the date the individual reaches majority and, to the extent required by federal tax law, any remainder of the portion of the interest in this Contract must be
distributed within ten (10) years after such date or such later date prescribed by Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)  ***Special Rules for Annuity Payments*** . Unless otherwise provided under applicable federal tax law

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Distributions in the form of annuity payments must satisfy the applicable requirements of Regulation
§§ 1.401(a)(9)-5 and 1.401(a)(9)-6.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Distributions in the form of annuity payments must be made in periodic payments and the interval between
payments for the annuity must be uniform over the entire distribution period and must not exceed one (1) year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Annuity payments must satisfy the minimum distribution incidental benefit requirements in Regulation § 1.401(a)(9)-6. For tax years beginning after December 31, 2023, the prior sentence does not apply to annuity payments made with respect to a designated Roth account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Annuity payments must be nonincreasing or increase only as permitted by Code § 401(a)(9)(J) and Regulation
§ 1.401(a)(9)-6 or as otherwise permitted under federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) If distributions (including distributions commencing on or before the Required Beginning Date while the
individual is alive) are made in the form of an annuity, the first (1st) annuity payment must be the payment which is required for one (1) payment interval. The second (2nd) payment need not be made until the end of the next payment interval
even if that payment interval ends in the next calendar year. Similarly, in the case of distributions commencing after death in accordance with Code § 401(a)(9)(B)(iii) and (iv), the first (1st) payment, which must be made on or before the date
determined under Regulation § 1.401(a)(9)-3(c)(4) or (d), as applicable, must be the payment which is required for one (1) payment interval. Payment intervals are the periods for which payments are
received, e.g., bimonthly, monthly, quarterly, semi-annually, or annually.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) If all or a portion of an individual account (including a deferred annuity contract prior to the date the
contract is annuitized) is used to purchase an annuity after distributions are required to commence (the Required Beginning Date in the case

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| PE-525-Q | 8.0 |

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of distributions commencing before death, or the date determined under Regulation § 1.401(a)(9)-3 in the case of distributions commencing after death), payments under the annuity, and distributions of any remaining account, must be made in accordance with the applicable rules in Regulation § 1.401(a)(9)-5.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) After annuity payments commence to the Participant or a Designated Beneficiary, they may need to be modified
(accelerated) following the Participant's or beneficiary's death, if necessary, to comply with the minimum distribution requirements under applicable federal tax law. In addition, the Company may limit or change the annuity payment
options that are available under the Contract, based on the Company's current administrative procedures or to ensure that any distributions that would become payable under an annuity option after the death of the Participant or Designated
Beneficiary will comply with such minimum distribution requirements without needing to modify the annuity payments after they begin.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) Prior to the date annuity payments commence, the "entire interest" under an annuity contract is the
dollar amount credited to the individual or beneficiary under the Contract plus the actuarial present value of any additional benefits (such as survivor benefits in excess of the dollar amount credited to the Participant or beneficiary) that will be
provided under the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**d.** **Required Minimum Distributions from Designated Roth Accounts** 

For taxable years beginning after December 31, 2023, if this Contract is established as a designated Roth account described in Code § 402A, no distributions shall be required under section 3(a) while the Participant is alive. Upon the death of the Participant, distributions to the Beneficiary shall be made in accordance with Code § 401(a)(9) (without regard to § 401(a)(9)(A)), the Regulations, and any applicable guidance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**e.** **Spousal Beneficiary Distribution Period After Participant's Death** 

For calendar years beginning after December 31, 2023, if the sole Designated Beneficiary is the Participant's surviving spouse, the spouse may elect to have required minimum distributions determined using the Uniform Lifetime Table, rather than the Single Life Table, to the extent permitted by the Code and Regulations. To the extent permitted by Applicable Law, the Plan or the Company may adopt procedures regarding this election, including to deem the Beneficiary to have made the election to have distributions determined under the Uniform Lifetime Table unless the Beneficiary elects otherwise.

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| PE-525-Q | 9.0 |

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Except as Applicable Laws otherwise require, the provisions of this Endorsement shall be effective as of the later of the Contract Date of Issue or Certificate Date of Issue.

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**![LOGO](g128492g17h06.jpg)

PE-525-Q 10

## Ex-99.(D)(15)

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK** 

(the "Company")

**RETIREMENT PLAN ANNUITY CONTRACT ENDORSEMENT FOR 415(M) ACCOUNTS** 

This Endorsement is made a part of the group annuity contract and group annuity certificate to which it is attached (the "Contract"). The Contract is issued in connection with an employer-sponsored retirement plan established pursuant to Code Section 415(m) Code Sections (the "Plan").

Section references are to the Code, which means The Internal Revenue Code of 1986 as now or hereafter amended. The term "Applicable Law" means laws that may either limit or compel the exercise of rights under the Contract, including, but not limited to, the Code, the Employee Retirement Income Security Act of 1974, as amended ("ERISA"), and the laws of the state in which the Contract was issued.

This Endorsement revises the Contract consistent with applicable requirements under The SECURE 2.0 Act of 2022, part of the Consolidated Appropriations Act (CAA) of 2023, SECURE Act (Public Law 116-94), and prior federal retirement plan legislative changes, and shall supersede any inconsistent provisions of the Contract or any endorsement issued prior to or concurrent with this Endorsement.

1. **Owner and Annuitant** 

The Owner of this group annuity contract may be the employer ("Employer") sponsoring the Plan or, subject to applicable Plan requirements, a Plan Trustee or Custodian, or other eligible party or program sponsor. The Annuitant is the Participant for whom one or more Participant certificates of the group annuity contract are established under the Plan.

A Plan Participant may receive a distribution from the group annuity contract upon approval by the Owner or another designated Plan representative in accordance with the Plan and the Code. The Owner may request a distribution of a Participant's account or transfer to another investment provider if the Employer is authorized to do so under the Plan and permitted to do so under Applicable Law.

Rights under a Participant's group annuity certificate shall be exercised by the Participant (or, if applicable, an Alternate Payee pursuant to a qualifying domestic relations order) or a Beneficiary (upon the death of the Participant), subject to confirmation by the Owner (or the Owner's designee) that such exercise complies with the terms and limitations imposed by the Plan, including but not limited to any Plan distribution limitations, spousal consent requirements, and vesting requirements, and further provided that any such Plan terms and limitations may not enlarge the rights otherwise applicable under the Contract whether the group annuity contract or the group annuity certificate.

**2.** **Contribution Limitations and Requirements** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Contributions (not including transfers and rollovers) may be made to this Contract up to the applicable limits
set forth in the Code and the Plan.

Contribution Requirements

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) ***In General***. For taxable years beginning after December 31, 2025, or such later date as applies under federal tax law, and except as otherwise provided in the Code, in the case of a Participant whose wages (as defined in Code § 3121(a)) from the employer sponsoring the Plan exceed $145,000 (as indexed) in the preceding calendar year, any elective deferrals

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under Code § 414(v) shall be made solely to a designated Roth account under the Plan and may not be made to this Contract unless this Contract holds designated Roth contributions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) ***Employer Responsible***. The employer sponsoring the Plan must inform the Company if the Participant is subject to the limits in Code § 414(v)(7). The Company shall not be responsible for ensuring compliance with the restrictions of this section 7. The Company is also not obligated to accept designated Roth contributions under this Contract or to issue a contract that accepts designated Roth contributions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Contributions properly made pursuant to Code Section 414(v) by Participants who otherwise qualify to make such contributions shall be disregarded in determining whether contributions to the Contract have exceeded the limits imposed under the Contract. For taxable years beginning after December 31, 2024, contributions made by a Participant who attains (or would attain) age 60, 61, 62, or 63 by the close of the taxable year and who otherwise is qualified to make such contributions, shall be disregarded, up to the "adjusted dollar amount" described in Code § 414(v)(2)(E), in determining whether contributions to the Contract have exceeded the limits imposed under the Code. The foregoing shall not be interpreted to restrict the ability of the Company to limit annual or total contributions to this Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. If the Plan allows employees to designate matching or nonelective employer contributions as designated Roth
contributions, and the Company agrees to accept such contributions to this Contract, the employer sponsoring the Plan shall be solely responsible for informing the Company of any contributions which have been designated as designated Roth
contributions and shall be solely responsible for reporting of such contributions as required by federal or state tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Contributions determined to be in excess of applicable limits, that are identified by the Company, by the Plan,
or by the Participant, shall be returned to the Participant or to the Employer or held in an unallocated account, according to the requirements of Applicable Law. The Company will cooperate with the Plan and the sponsoring employer in the correction
of excess contributions identified in an IRS examination; provided, however, that the Plan sponsor shall consult with the Company before entering into any agreement with regard to such excess amounts in the Contract.

3. **Distribution Eligibility and Portability**. Except as otherwise provided in the Plan and permitted by the
Code:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The Contract Owner possesses all rights under the Contract. No Participant or Beneficiary will have any
enforceable right to make elections under this Contract or to receive benefits from USL. The Contract Owner may direct that all benefit payments be made to the Contract Owner, or the Contract Owner may authorize USL to make benefit payments directly
to Participants and Beneficiaries as the Contract Owner's payment agent under the Plan. The Contract Owner may also authorize USL to follow Participant requests with regard to the allocation of Purchase Payments among Investment Options,
transfers among Investment Options, and other elective rights provided by this Contract. If the Contract Owner authorizes USL to act as payment agent under the plan or to follow Participant requests, the Contract Owner may revoke or modify that
authorization at any time without prior notice to Participants.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. If the Plan provides for mandatory distributions upon termination of employment as allowed by applicable
provisions of the Code, such distributions may be subject to requirements under applicable Company administrative procedures, and the limit on such cash-outs shall be the amount provided in the Plan, but no greater than $7,000, except as otherwise
allowed under Applicable Law. Notwithstanding the foregoing, no distribution from the Contract will be permitted if it would have the effect, directly or indirectly, of avoiding or circumventing a restriction applicable under the Contract, including
any surrender, benefit, withdrawal or transfer restrictions in the Contract.

4. Required Distributions

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. **Required Beginning Date** 

For purposes of the application of Code § 401(a)(9), the "Required Beginning Date" means the first day of April following the later of the calendar year in which the Participant attains the "applicable age," as defined in Code § 401(a)(9)(C), or the calendar year in which the Participant retires from the employer sponsoring the Plan (unless the Participant is at least a 5% owner). Unless otherwise provided by applicable tax law, the "applicable age" under Code § 401(a)(9)(C) is as follows:

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**If the Participant was born...** | **The "applicable age" is...** |
| &nbsp;&nbsp;&nbsp;Before July 1, 1949 | 70<sup>1</sup>⁄<sub>2</sub> |
| &nbsp;&nbsp;&nbsp;After June 30, 1949 and before 1951 | 72 |
| &nbsp;&nbsp;&nbsp;In 1951, 1959, or any year in between those years | 73 |
| &nbsp;&nbsp;&nbsp;In 1960 or later | 75 |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**b.** **Required Distributions Before and after Death of the Participant** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)  ***Required Distributions Before Death*** . Except as provided in section 5 related to designated Roth
accounts, while the Participant is alive, distributions will be made as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The entire interest in the Contract will commence to be distributed no later than the Required Beginning Date
over (a) the life of such individual or the lives of such individual and his or her Designated Beneficiary or (b) a period not extending beyond the life expectancy of such individual or the joint and last survivor expectancy of such
individual and his or her Designated Beneficiary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Prior to the date that the Contract is annuitized, the amount to be distributed for each calendar year,
beginning with the calendar year in which the individual attains the "applicable age" and continuing through the calendar year of death, shall not be less than the quotient obtained by dividing the entire interest in the Contract as of
the last valuation date of the preceding calendar year by the distribution period in the Uniform Lifetime Table in the Regulations, using the individual's age as of his or her birthday in the year. However, if the individual's

PE-525-415 3

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sole Designated Beneficiary is his or her spouse and such spouse is more than ten (10) years younger than the individual, then the distribution period is determined under the Joint and Last Survivor Table in the Regulations, using the ages as of the individual's and spouse's birthdays in the year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If distributions are made in the form of an annuity, the distribution periods described in section 4(b)(1)
above cannot exceed the periods specified in Regulation § 1.401(a)(9)-6 and the annuity payments must otherwise comply with the requirements of that Regulation section. If distributions commence in the
form of annuity payments, see section 4(e) below for additional rules that apply to annuity payments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)  ***Required Distributions After Death - In General*** . If the Participant dies before their entire
interest in the Contract has been distributed, the remaining interest in the Contract will be distributed in accordance with a distribution method that (1) the Company makes available, and (2) satisfies applicable federal tax requirements.
The Company may limit the distribution methods the Company makes available, based on our administrative procedures. As a result, some of the distribution methods described in sections 4(b)(3) and (d) below may not be available with this
Contract, provided that the Company makes another distribution method available that satisfies applicable federal tax requirements. For example, the Company may require that distributions occur immediately or within 5 years after the applicable
death, without regard to whether federal tax law permits the distribution to be paid later.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)  ***Death Before Required Beginning Date*** . If the Participant dies before their Required Beginning
Date, then, to the extent required by Code § 401(a)(9) and the Regulations, their entire interest in the Contract must be distributed at least as rapidly as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) If the beneficiary is not a Designated Beneficiary, the entire interest must be distributed by the end of the
calendar year containing the fifth (5th) anniversary of the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If the beneficiary is a Designated Beneficiary but is not an Eligible Designated Beneficiary, the entire
interest must be distributed by the end of the calendar year containing the tenth (10th) anniversary of the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If the beneficiary is an Eligible Designated Beneficiary, the entire interest must be distributed:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) over the life of such Eligible Designated Beneficiary or over a period not extending beyond the life expectancy
of such Eligible Designated Beneficiary, with distributions starting no later than the end of the calendar year following the year of the Participant's death, or, if later, the date the Participant would have attained the "applicable
age" or such later date provided under applicable federal tax law, provided that the Eligible Designated Beneficiary is the Participant's surviving spouse and, to the extent required by Code § 401(a)(9)(B)(iv), such spouse makes (or
is deemed to have made) an election for this rule to apply; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) if elected, by the end of the year containing the tenth (10th) anniversary of the Participant's death.
The election described in this clause (II) is

PE-525-415 4

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subject to any applicable federal income tax requirements regarding the timing of the election.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The following rules apply to an Eligible Designated Beneficiary to the extent required by Code § 401(a)(9)
and the regulations thereunder:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) If distributions under section 4(c)(3)(I) above are made for a year in a form other than as annuity payments,
the total distributions for such year must not be less than the quotient obtained by dividing the entire interest in the Contract as of the end of the preceding year by the applicable denominator determined under the Regulations. See section 4(e)
for a special rule that applies if the Participant's sole beneficiary is their spouse. If distributions commence in the form of annuity payments, see section 4(c)(5) below for additional rules that apply to annuity payments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) If an Eligible Designated Beneficiary dies before the portion of the interest to which section 4(c)(3)(I) above
applies is entirely distributed, the remainder of such portion must continue to be distributed pursuant to that paragraph, but the entire remaining interest also must be fully distributed by the end of the year containing the tenth (10th)
anniversary of the Eligible Designated Beneficiary's death. See also section 4(c)(4) below for a special rule that applies to minor children.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) If the Eligible Designated Beneficiary is the Participant's surviving spouse and he or she dies before
distributions to such spouse under section 4(c)(3)(I) begin, this section 4 shall be applied as if the surviving spouse were the participant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)  ***Death On or After Required Beginning Date*** . If the Participant dies on or after their Required
Beginning Date, then, to the extent required by Code § 401(a)(9) and the Regulations thereunder, the entire interest in the Contract –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) must be distributed at least as rapidly as the method of distribution being used under Code §
401(a)(9)(A)(ii) as of the date of the Participant's death, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) must be completely distributed by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) the end of the calendar year containing the tenth (10th) anniversary of the Participant's death, if the
beneficiary is a Designated Beneficiary but not an Eligible Designated Beneficiary, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) the end of the calendar year containing the tenth (10th) anniversary of the beneficiary's death, if the
beneficiary is an Eligible Designated Beneficiary, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(III) such other date required by section 4(b)(5) below or by Code § 401(a)(9) and the Regulations thereunder.

If the beneficiary is not a Designated Beneficiary, this section 4(b)(4)(b) does not apply, and distributions must comply only with section (a) above.

PE-525-415 5

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) To the extent that distributions are required to be made in a year pursuant to section 4(b)(4)(a) above:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I) If such distributions are made in a form other than annuity payments, they must not be less than the quotient
obtained by dividing the entire interest in the Contract as of the end of the preceding year by the applicable denominator provided under the Regulations. See section 4(e) for a special rule that applies if the Participant's sole beneficiary
is their spouse.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(II) If annuity payments commenced during the Participant's life, those payments generally will continue after
the Participant's death under the annuity option that is in effect, subject to the requirements in section 4(b)(4)(b) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)  ***Application of Sections 4(b)(3) and 4(b)(4)*** . Except as otherwise provided under applicable
federal tax law –

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Except as provided in the next two sentences, sections 4(b)(3) and 4(b)(4) apply if the Participant dies on or
after January 1, 2020. If the Contract is held under a collectively bargained plan, section 4(b)(3) and 4(b)(4) shall apply if the Participant dies on or after the earlier of (I) the later of January 1, 2020 or the date on which the
collective bargaining agreement governing the Plan terminates or (II) January 1, 2022. If the Contract is held under a governmental plan as defined Code § 414(d), sections 4(b)(3) and 4(b)(4) shall apply if the Participant dies on or
after January 1, 2022. The applicability date that applies under this paragraph is the "SECURE Applicability Date."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) If the Participant dies before the SECURE Applicability Date, and their Designated Beneficiary dies after such
date, the entire remaining interest in the Contract must be distributed as required by Code § 401(a)(9) and the Regulations thereunder, as in effect prior to amendment by § 401 of the SECURE Act, and in all events by the end of the
calendar year containing the tenth (10th) anniversary of such Designated Beneficiary's death, to the extent required by federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If the Participant and their Designated Beneficiary both died before the SECURE Applicability Date, the entire
remaining interest in the Contract must be distributed as required by Code § 401(a)(9) and the Regulations thereunder, as in effect prior to amendment by § 401 of the SECURE Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**c.** **Definitions and Special Rules** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)  ***Designated Beneficiary*** . The term "Designated Beneficiary" means any individual
designated as a beneficiary by the Participant under the Plan. This term will be interpreted consistently with applicable provisions under Code § 401(a)(9)(E) and the Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)  ***Eligible Designated Beneficiary*** . The term "Eligible Designated Beneficiary" means any
Designated Beneficiary who is —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the surviving spouse of the Participant,

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) subject to section (4) below, the Participant's child who has not reached the age of majority (which
is age 21, unless otherwise provided by federal tax law),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) disabled (within the meaning of Code § 72(m)(7)),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) a chronically ill individual (within the meaning of Code § 7702B(c)(2), except that the requirements of
subparagraph (A)(i) thereof shall be treated as met only if there is a certification that, as of such date, the period of inability described in such subparagraph with respect to the individual is an indefinite one which is reasonably expected to be
lengthy in nature), or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) an individual not described above who is not more than ten (10) years younger than the Participant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)  ***Determination Date*** . Except to the extent that applicable federal tax law permits otherwise, the
determination of whether a Designated Beneficiary is an Eligible Designated Beneficiary shall be made as of the date of death of the Participant or, in the case of an annuity stream of payments, as of the annuity starting date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)  ***Special Rule for Children*** . Subject to Code § 401(a)(9)(F), an individual described in
section 4(c)(2)(b) above shall cease to be an Eligible Designated Beneficiary as of the date the individual reaches majority and, to the extent required by federal tax law, any remainder of the portion of the interest in this Contract must be
distributed within ten (10) years after such date or such later date prescribed by Regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)  ***Special Rules for Annuity Payments*** . Unless otherwise provided under applicable federal tax law:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Distributions in the form of annuity payments must satisfy the applicable requirements of Regulation
§§ 1.401(a)(9)-5 and 1.401(a)(9)-6.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Distributions in the form of annuity payments must be made in periodic payments and the interval between
payments for the annuity must be uniform over the entire distribution period and must not exceed one (1) year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Annuity payments must satisfy the minimum distribution incidental benefit requirements in Regulation § 1.401(a)(9)-6. For tax years beginning after December 31, 2023, the prior sentence does not apply to annuity payments made with respect to a designated Roth account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Annuity payments must be nonincreasing or increase only as permitted by Code § 401(a)(9)(J) and Regulation
§ 1.401(a)(9)-6 or as otherwise permitted under federal tax law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) If distributions (including distributions commencing on or before the Required Beginning Date while the
individual is alive) are made in the form of an annuity, the first (1st) annuity payment must be the payment which is required for one (1) payment interval. The second (2nd) payment need not be made until the end of the next payment interval
even if that payment interval ends in the next calendar year. Similarly, in the case of distributions commencing after death in

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accordance with Code § 401(a)(9)(B)(iii) and (iv), the first (1st) payment, which must be made on or before the date determined under Regulation § 1.401(a)(9)-3(c)(4) or (d), as applicable, must be the payment which is required for one (1) payment interval. Payment intervals are the periods for which payments are received, e.g., bimonthly, monthly, quarterly, semi-annually, or annually.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) If all or a portion of an individual account (including a deferred annuity contract prior to the date the
contract is annuitized) is used to purchase an annuity after distributions are required to commence (the Required Beginning Date in the case of distributions commencing before death, or the date determined under Regulation § 1.401(a)(9)-3 in the case of distributions commencing after death), payments under the annuity, and distributions of any remaining account, must be made in accordance with the applicable rules in Regulation § 1.401(a)(9)-5.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) After annuity payments commence to the Participant or a Designated Beneficiary, they may need to be modified
(accelerated) following the Participant's or beneficiary's death, if necessary, to comply with the minimum distribution requirements under applicable federal tax law. In addition, the Company may limit or change the annuity payment
options that are available under the Contract, based on the Company's current administrative procedures or to ensure that any distributions that would become payable under an annuity option after the death of the Participant or Designated
Beneficiary will comply with such minimum distribution requirements without needing to modify the annuity payments after they begin.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) Prior to the date annuity payments commence, the "entire interest" under an annuity contract is the
dollar amount credited to the individual or beneficiary under the Contract plus the actuarial present value of any additional benefits (such as survivor benefits in excess of the dollar amount credited to the Participant or beneficiary) that will be
provided under the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. **Required Minimum Distributions from Designated Roth Accounts** 

For taxable years beginning after December 31, 2023, if this Contract is established as a designated Roth account described in Code § 402A, no distributions shall be required under section 3(a) while the Participant is alive. Upon the death of the Participant, distributions to the Beneficiary shall be made in accordance with Code § 401(a)(9) (without regard to § 401(a)(9)(A)), the Regulations, and any applicable guidance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**e.** **Spousal Beneficiary Distribution Period After Participant's Death** 

For calendar years beginning after December 31, 2023, if the sole Designated Beneficiary is the Participant's surviving spouse, the spouse may elect to have required minimum distributions determined using the Uniform Lifetime Table, rather than the Single Life Table, to the extent permitted by the Code and Regulations. To the extent permitted by Applicable Law, the Plan or the Company may adopt procedures regarding this election, including to deem the Beneficiary to have made the election to have distributions determined under the Uniform Lifetime Table unless the Beneficiary elects otherwise.

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Except as Applicable Laws otherwise require, the provisions of this Endorsement shall be effective as of the later of the Contract Date of Issue or Certificate Date of Issue.

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**![LOGO](g128492g17h06.jpg)

PE-525-415 9

## Ex-99.(D)(16)

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK** 

(the "Company")

**UNFUNDED RETIREMENT PLAN ANNUITY CONTRACT ENDORSEMENT** 

This Endorsement is made a part of the group annuity contract or any group annuity certificate to which it is attached (in each case, the "Contract"). The Contract is issued in connection with an unfunded employer-sponsored retirement plan established pursuant to Code Section 409(A), and/or other related applicable Code sections other than Section 457(b) and 457(f) (the "Plan").

Section references are to the Code, which means The Internal Revenue Code of 1986 as now or hereafter amended. The term "Applicable Law" means laws that may either limit or compel the exercise of rights under the Contract, including, but not limited to, the Code, the Employee Retirement Income Security Act of 1974, as amended ("ERISA"), and the laws of the state in which the Contract was issued.

This Endorsement revises the Contract consistent with applicable requirements under the SECURE 2.0 Act of 2022, part of the Consolidated Appropriations Act (CAA) of 2023, SECURE Act (Public Law 116-94), and prior federal retirement plan legislative changes, and shall supersede any inconsistent provisions of the Contract or any endorsement issued prior to or concurrent with this Endorsement.

1. **Owner and Annuitant** 

The Owner of this Contract group annuity contract may be the employer ("Employer") sponsoring the Plan or, subject to applicable Plan requirements, a Plan Trustee or Custodian, or other eligible party or program sponsor. The Annuitant is the Participant for whom one or more Participant certificates of the group annuity contract are established under the Plan.

A Plan Participant may receive a distribution from the group annuity contract upon approval by the Owner or another designated Plan representative in accordance with the Plan and the Code. The Owner may request a distribution of a Participant's account or transfer to another investment provider if the Employer is authorized to do so under the Plan and permitted to do so under Applicable Law.

2. **Contribution Limitations and Requirements** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Contributions may be made to this Contract up to the applicable limits set forth in the Code and the Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Contributions determined to be in excess of applicable limits, that are identified by the Company, by the Plan,
or by the Participant, shall be returned to the Participant or to the Employer or held in an unallocated account, according to the requirements of Applicable Law. The Company will cooperate with the Plan and the sponsoring employer in the correction
of excess contributions identified in an IRS examination; provided, however, that the Plan sponsor shall consult with the Company before entering into any agreement with regard to such excess amounts in the Contract.

3. **Distribution Eligibility and Portability.** Except as otherwise provided in the Plan and permitted by the
Code:

PE-525-UF 1

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The Contract Owner possesses all rights under the Contract. No Participant or Beneficiary will have any
enforceable right to make elections under this Contract or to receive benefits from USL. The Contract Owner may direct that all benefit payments be made to the Contract Owner, or the Contract Owner may authorize USL to make benefit payments directly
to Participants and Beneficiaries as the Contract Owner's payment agent under the Plan. The Contract Owner may also authorize USL to follow Participant requests with regard to the allocation of Purchase Payments among Investment Options,
transfers among Investment Options, and other elective rights provided by this Contract. If the Contract Owner authorizes USL to act as payment agent under the plan or to follow Participant requests, the Contract Owner may revoke or modify that
authorization at any time without prior notice to Participants.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. A Participant or Beneficiary may request a non-reportable plan-to-plan transfer of a portion of the Contract value to another plan or contract, subject to any applicable limitations in the Plan, the Contract, and Applicable Law.

Except as Applicable Laws otherwise require, the provisions of this Endorsement shall be effective as of the later of the Contract Date of Issue or Certificate Date of Issue.

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**![LOGO](g128492g17h06.jpg)

PE-525-UF 2

## Ex-99.(D)(17)

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK** 

(the "Company")

**SECTION 72 PLAN ANNUITY CONTRACT ENDORSEMENT** 

This Endorsement is made a part of the group annuity contract or any group annuity certificate to which it is attached (in each case, the "Contract"). The Contract is issued in connection with an employer-sponsored retirement plan established pursuant to Code Section 72 (nonqualified annuity program) and other related applicable Code sections (the "Plan").

Section references are to the Code, which means The Internal Revenue Code of 1986 as now or hereafter amended. The term "Applicable Law" means laws that may either limit or compel the exercise of rights under the Contract, including, but not limited to, the Code, and the laws of the state in which the Contract was issued.

This Endorsement revises the Contract consistent with applicable requirements under The SECURE 2.0 Act of 2022, part of the Consolidated Appropriations Act (CAA) of 2023, SECURE Act (Public Law 116-94), and prior federal retirement plan legislative changes, and shall supersede any inconsistent provisions of the Contract or any endorsement issued prior to or concurrent with this Endorsement.

1. **Owner and Annuitant**

The Owner of this group annuity contract may be the employer ("Employer") sponsoring the Plan or, subject to applicable Plan requirements, a Plan Trustee or Custodian, or the Participant, or other eligible party or program sponsor. The Annuitant is the Participant for whom one or more Participant certificates of the group annuity contract are established under the Plan.

Amounts held under the Contract, whether group annuity contract or group annuity certificate, are held for the exclusive benefit of the Plan and Plan Participants.

A Plan Participant may receive a distribution from the group annuity contract upon approval by the Owner or another designated Plan representative in accordance with the Plan and the Code. The Owner may request a distribution of a Participant's account or transfer to another investment provider if the employer is authorized to do so under the Plan and permitted to do so under Applicable Law.

Rights under a Participant's group annuity certificate shall be exercised by the Participant (or, if applicable, an Alternate Payee pursuant to a qualifying domestic relations order) or a Beneficiary (upon the death of the Participant), subject to confirmation by the Owner (or the Owner's designee) that such exercise complies with the terms and limitations imposed by the Plan, including but not limited to any Plan distribution limitations, spousal consent requirements, and vesting requirements, and further provided that any such Plan terms and limitations may not enlarge the rights otherwise applicable under the Contract, whether the group annuity contract or the group annuity certificate.

2. **Contribution Limitations and Requirements:**

Contributions may be made to this Contract up to the applicable limits set forth in the Code and the Plan.

3. **Distribution Eligibility and Portability**. Except as otherwise provided in the Plan and permitted by the Code:

PE-525-72 1

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&nbsp;&nbsp;&nbsp;&nbsp;a. If the Plan provides for mandatory distributions upon termination of employment as allowed by applicable
provisions of the Code, such distributions may be subject to requirements under applicable Company administrative procedures, and the limit on such cash-outs shall be the amount provided in the Plan. Notwithstanding the foregoing, no distribution
from the Contract will be permitted if it would have the effect, directly or indirectly, of avoiding or circumventing a restriction applicable under the Contract, including any surrender, benefit, withdrawal or transfer restrictions in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;b. A Participant or Beneficiary may request a contract exchange to another plan or contract, subject to any
applicable limitations in the Plan, the Contract, and Applicable Law.

4. **Required Distributions**. A Participant Account shall be subject to the requirements of Code
Section 72(s), which generally require distributions following the death of the Participant unless an exception applies.

Except as Applicable Laws otherwise require, the provisions of this Endorsement shall be effective as of the later of the Contract Date of Issue or Certificate Date of Issue.

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**![LOGO](g128492g17h06.jpg)

PE-525-72 2

## Ex-99.(D)(18)

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW** 

**YORK ("USL")** 

**ERISA LOAN ENDORSEMENT** 

**I.** **APPLICABILITY** 

This Endorsement applies only to loans granted or renewed after delivery of this Endorsement under USL annuity Contracts or Certificates sold under retirement plans covered by the Employee Retirement Income Security Act of 1974, as amended (ERISA). This Endorsement is made a part of the group annuity contract and group annuity certificate to which it is attached (the "Contract") and will not change any other provisions of the Contract or Certificate.

**II.** **DEFINITIONS** 

**Adjusted Surrender Charge** – the Reserved Surrender Charge, applied to the outstanding principal balance of a defaulted loan at the time of foreclosure.

**Defaulted Loan Amount** – the Loan Balance, plus the interest on any delinquent quarterly payments.

**Employer** – the employer who sponsors the Plan under which the Contract or Certificate is maintained.

**Foreclosure Amount** – the Defaulted Loan Amount, plus Adjusted Surrender Charge.

**Loan Balance** – the principal loan balance outstanding at any given time.

**Loan Year –** a one-year period beginning on the effective date of the loan and on subsequent anniversaries.

**Participant** – the individual to whom a loan is made.

**Plan** – the employer-sponsored retirement plan or annuity purchase arrangement under which the Contract or Certificate was issued.

**Qualified Plan** – as used herein, employer-sponsored plans intended to meet the requirements of sections 401(a), 403(a) or 403(b) of the Internal Revenue Code of 1986, as amended.

**Reserved Surrender Charge** – the Contract surrender charge that would apply as if the Loan Balance had been surrendered at the start of the loan term.

**Security Reserve** – the portion of cash value held in reserve as security for the loan, made up of the Loan Balance, the loan interest due with a quarterly loan payment, the Reserved Surrender Charge, if applicable, and all interest credited to the foregoing amounts.

**III.** **AMOUNT OF LOAN** 

The availability and amount of a loan are subject to any applicable restrictions in the Plan and federal tax law. Both Fixed Account Options and Variable Investment Options, if applicable, of the Accumulation Value will be considered for purposes of determining the amount that qualifies for a loan. However, only the nonforfeitable portion of a fixed investment option may be used as security for a loan. Such portion must equal or exceed the initial Security Reserve.

LE-ERISA-525-NY 1

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A loan, when added to the Participant's existing indebtedness under the Plan or any other Qualified Plan sponsored by the Employer, cannot exceed the lesser of $50,000 or 50% of the present value of the Participant's nonforfeitable accrued benefit under all such plans of the Employer. However, the $50,000 limit may be reduced by the excess, if any, of (a) the highest outstanding balance of loans from such plans during the one-year period ending on the day before the date on which the loan is made, over (b) the outstanding balance of loans from the plans on the date on which such loan was made.

The minimum loan amount is $1000. We reserve the right to limit the number of loans permitted to be outstanding at any given time to four.

**IV.** **TERMS OF LOAN** 

USL may make loans to the Participant at any time before annuity payments begin or before the Participant has reached age 75. The loan, plus interest, will be repaid in equal amortized quarterly payments due on the last day of each quarter of each Loan Year.

The loan must be repaid within ten years if used to buy the Participant's principal residence. It must be repaid within five years if used for any other purpose. The loan may be repaid in full or in part before the Contract or Certificate is surrendered or annuity payments begin.

**V.** **LOAN INTEREST RATE** 

The loan interest rate is an adjustable rate and will be determined by USL for each calendar quarter and will apply for twelve months to new loans made in that quarter and to outstanding loans whose loan anniversaries occur in that quarter. Each such loan interest rate so determined will not exceed the Monthly Average Corporates Yield shown in Moody's Corporate Bond Yield Averages, as published by Moody's Investors Service Inc. or any successor thereto (the "Average"), for the calendar month ending two months before the date on which the rate is determined. If this Average is no longer published, the rate used in its place will be a substantially similar average, established by law or by regulation issued by the superintendent or other insurance supervisory official of the state in which the Contract or Certificate is issued.

If the maximum rate of interest that can be charged for a loan for a twelve-month period as determined in accordance with the preceding paragraph is one-half percent or more lower than the rate charged for the preceding twelve-month period, the loan interest rate for the current twelve-month period will be decreased, so as to be equal to or less than that maximum rate, resulting in a change to the level amortized loan payments. Conversely, if that maximum rate is one-half percent or more higher than the rate charged for the preceding twelve-month period, the loan interest rate for the current twelve-month period may be increased, but not to exceed the maximum rate, resulting in a change to the level amortized loan payments.

USL will notify the Participant of the initial rate of interest on the loan requested. USL will send to Participants written notice of any change in their loan interest rate at least 30 days before the loan anniversary. These notices will include a description of how this interest rate is determined.

The policy loan interest rate shall not exceed the adjustable maximum rate permitted by law and is subject to any applicable usury limitation.

**VI.** **SECURITY FOR LOAN** 

The Security Reserve as defined above provides the security for the loan. As the loan is repaid, there is a dollar for dollar release of value back to the Contract, on a quarterly basis. No withdrawals or transfers from the Security Reserve may be made until the loan is fully repaid or foreclosed upon.

**VII.** **EFFECTS OF LOAN BENEFITS** 

LE-ERISA-525-NY 2

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Until the loan is defaulted or repaid, the portion of the Security Reserve in the amount of the Loan Balance and accumulated loan interest thereon will earn an annual effective interest rate equal to 3% below the adjustable interest rate charged for the loan. An annual effective interest rate, as declared by USL will be credited on the portion of the Security Reserve in excess of the Loan Balance and loan interest thereon. However, in no event will any portion of the Security Reserve earn an interest rate lower than the minimum guaranteed rate credited under the Contract or Certificate.

As the loan is repaid, there is a dollar for dollar release of value back to the Contract, on a quarterly basis. Upon annuitization, surrender or death, the annuity value, cash value or the death benefit, as applicable, will be reduced by the Foreclosure Amount.

**VIII.** **LOAN DEFAULT** 

If a loan payment is not made within 30 days after the due date, the loan is in default and the Defaulted Loan Amount will become due and payable to USL. The Defaulted Loan Amount will be treated as a distribution under federal tax law and will be reported on an applicable tax reporting form. Such a distribution before age 59<sup>1</sup>⁄<sub>2</sub> may result in a tax penalty. After default, the portion of the Security Reserve in an amount equal to the Loan Balance and loan interest thereon in the Security Reserve will earn interest at a rate equal to the adjustable interest rate charged on the loan until the loan is repaid or USL is permitted to foreclose on its Security Reserve to the extent of the Foreclosure Amount.

**IX.** **LOAN FORECLOSURE** 

If the loan is not repaid, the Foreclosure Amount will be deducted from the Security Reserve and paid to USL. If any portion of the Security Reserve may not be withdrawn because of tax or Plan restrictions, foreclosure on the Security Reserve will not occur until such restrictions no longer apply. The Adjusted Surrender Charge, if applicable, will be calculated at foreclosure. Any Security Reserve in excess of the Foreclosure Amount will remain credited to the Contract or Certificate.

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**![LOGO](g128492g17h06.jpg)

LE-ERISA-525-NY 3

## Ex-99.(D)(19)

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW** 

**YORK ("USL")** 

**NON-ERISA LOAN ENDORSEMENT** 

**I.** **APPLICABILITY** 

This Endorsement applies only to loans granted or renewed after delivery of this Endorsement under USL annuity Contracts or Certificates sold under retirement plans not covered by the Employee Retirement Income Security Act of 1974, as amended (ERISA). This Endorsement is made a part of the Contract or Certificate to which it is attached and will not change any other provisions of the Contract or Certificate.

**II.** **DEFINITIONS** 

**Adjusted Surrender Charge** – the Reserved Surrender Charge, applied to the outstanding principal balance of a defaulted loan at the time of foreclosure.

**Defaulted Loan Amount** – the Loan Balance, plus the interest on any delinquent quarterly payments.

**Employer** – the employer who sponsors the Plan under which the Contract or Certificate is maintained.

**Foreclosure Amount** – the Defaulted Loan Amount, plus Adjusted Surrender Charge.

**Loan Balance** – the principal loan balance outstanding at any given time.

**Loan Year** – a one-year period beginning on the effective date of the loan and subsequent anniversaries.

**Participant** – the individual to whom a loan is made.

**Plan** – the employer-sponsored retirement plan or annuity purchase arrangement under which the Contract or Certificate was issued.

**Qualified Plan** – as used herein, employer-sponsored plans intended to meet the requirements of sections 401(a), 403(a) or 403(b) of the Internal Revenue Code of 1986 ("Code"), as amended, as well as any eligible governmental plan established under section 457(b) of the Code.

**Reserved Surrender Charge** – the Contract surrender charge that would apply as if the Loan Balance had been surrendered at the start of the loan term.

**Security Reserve** – the portion of cash value held in reserve as security for the loan, made up of the Loan Balance, the loan interest due with a quarterly loan payment, the Reserved Surrender Charge, if applicable, and all interest credited to the foregoing amounts.

**III.** **AMOUNT OF LOAN** 

The availability and amount of a loan are subject to any applicable restrictions in the Plan and federal tax law. Both fixed and variable investment options, if applicable, of the Accumulation Value will be considered for purposes of determining the amount that qualifies for a loan. However, only the nonforfeitable portion of a fixed investment option may be used as security for a loan. Such portion must equal or exceed the initial Security Reserve.

A loan, when added to the Participant's existing indebtedness under the Plan or any other Qualified Plan sponsored

LE-NONERISA-525-NY 1

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by the Employer, cannot exceed the lesser of $50,000 or 50% of the present value of the Participant's nonforfeitable accrued benefit under all such plans of the Employer. However, the $50,000 limit may be reduced by the excess, if any, of (a) the highest outstanding balance of loans from such plans during the one-year period ending on the day before the date on which the loan is made, over (b) the outstanding balance of loans from the plans on the date on which such loan was made. The 50% limit described above does not apply when the loan amount requested is $10,000 or less.

The minimum loan amount is $1000. We reserve the right to limit the number of loans permitted to be outstanding at any given time to four.

**IV.** **TERMS OF LOAN** 

USL may make loans to the Participant at any time before annuity payments begin. Loan interest will be charged at an annual effective rate of up to 3% above the minimum interest rate guaranteed in the Contract or Certificate provided the rate never exceeds 8%. The loan, plus interest, will be repaid in equal amortized quarterly payments determined at the time the loan is issued and due on the last day of each quarter of each Loan Year.

The loan must be repaid within ten years if used to buy the Participant's principal residence. It must be repaid within five years if used for any other purpose. The loan may be repaid in full or in part before the Contract or Certificate is surrendered or annuity payments begin.

**V.** **SECURITY FOR LOAN** 

The Security Reserve as defined above provides the security for the loan. As the loan is repaid, there is a dollar for dollar release of value back to the Contract, on a quarterly basis. No withdrawals or transfers from the Security Reserve may be made until the loan is fully repaid or foreclosed upon.

**VI.** **EFFECTS OF LOAN BENEFITS** 

Until the loan is defaulted or repaid, the portion of the Security Reserve in the amount of the Loan Balance and accumulated loan interest thereon will earn the Contract's or Certificate's minimum guaranteed annual effective interest rate. An interest rate, as declared by USL will be credited on the portion of the Security Reserve in excess of the Loan Balance and loan interest thereon. This rate will not be less than the Contract's or Certificate's minimum guaranteed annual effective interest rate.

As the loan is repaid, there is a dollar for dollar release of value back to the Contract, on a quarterly basis. Upon annuitization, surrender or death, the annuity value, cash value or death benefit, as applicable, will be reduced by the Foreclosure Amount.

**VII.** **LOAN DEFAULT** 

If a loan payment is not made within 30 days after the due date, the loan is in default and the Defaulted Loan Amount will become due and payable to USL. The Defaulted Loan Amount will be treated as a distribution under federal tax law and will be reported on an applicable tax reporting form. Such a distribution before age 59<sup>1</sup>⁄<sub>2</sub> may result in a tax penalty. After default, the portion of the Security Reserve in an amount equal to the Loan Balance and loan interest will continue to earn interest at an annual effective rate equal to the minimum guaranteed interest rate under the Contract or Certificate until the loan is repaid or USL is permitted to foreclose on its Security Reserve to the extent of the Foreclosure Amount.

**VIII.** **LOAN FORECLOSURE** 

If the loan is not repaid, the Foreclosure Amount will be deducted from the Security Reserve and paid to USL. If any portion of the Security Reserve may not be withdrawn because of tax or Plan restrictions, foreclosure on the Security Reserve will not occur until such restrictions no longer apply. The Adjusted Surrender Charge, if applicable, will be calculated at foreclosure. Any Security Reserve in excess of the Foreclosure Amount will remain

LE-NONERISA-525-NY 2

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credited to the Contract or Certificate.

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**![LOGO](g128492g17h06.jpg)

LE-NONERISA-525-NY 3

## Ex-99.(H)(7)

<u>PARTICIPATION AGREEMENT</u> 

among

VALIC COMPANY I

COREBRIDGE CAPITAL SERVICES, INC.

THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK

and

THE VARIABLE ANNUITY LIFE INSURANCE COMPANY

THIS AGREEMENT, made and entered into on or about July 1, 2025 by and among THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK, a New York insurance company (hereinafter the "Company"), on its own behalf and on behalf of the Separate Accounts listed on Appendix A, each a segregated asset account of the Company (each referred to as an "Account"), VALIC COMPANY I, a Maryland corporation (hereinafter the "Fund"), and COREBRIDGE CAPITAL SERVICES, INC. (hereinafter the "Underwriter"), a Delaware corporation and THE VARIABLE ANNUITY LIFE INSURANCE COMPANY (hereinafter the "Adviser"), organized under the laws of the State of Texas.

WHEREAS, the Fund engages in business as an open-end management investment company and its series are available to act as the investment vehicle for separate accounts established for variable life insurance or variable annuity contracts to be offered by insurance companies which have entered into participation agreements with the Fund and the Underwriter (hereinafter "Participating Insurance Companies"); and

WHEREAS, the Fund is registered as an open-end management investment company under the Investment Company Act of 1940, as amended (hereinafter the "1940 Act") and the shares of its series are registered under the Securities Act of 1933, as amended (hereinafter the "1933 Act"); and

WHEREAS, the Fund intends to offer shares of the series under this Agreement to the Accounts of the Company; and

WHEREAS, the Adviser is duly registered as an investment adviser under the Investment Advisers Act of 1940 and any applicable state securities law; and

WHEREAS, the Company has registered or will register variable annuity contracts of the Separate Accounts under the 1933 Act ("Separate Account Contracts"); and

WHEREAS, each Account is a duly organized, validly existing segregated asset account, established by resolution of the Board of Directors of the Company, to set aside and invest assets attributable to one or more variable life insurance policies and/or variable annuity contracts which are listed in Appendix B as may be amended from time to time; and

WHEREAS, the Underwriter is registered as a broker-dealer with the Securities and Exchange Commission ("SEC") under the Securities Exchange Act of 1934, as amended

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(hereinafter the "1934 Act"), and is a member in good standing of the Financial Industry Regulatory Authority (hereinafter "FINRA"); and

WHEREAS, the Company has registered or will register each Account as a unit investment trust under the 1940 Act; and

WHEREAS, to the extent permitted by applicable insurance laws and regulations, the Company intends to purchase shares of the Fund at net asset value on behalf of each Account to fund certain of the aforesaid variable life insurance policies and/or variable annuity contracts;

WHEREAS, pursuant to Rule 22c-2 under the 1940 Act, the Fund is required to enter into a shareholder information agreement with every intermediary who holds shares of the Funds in omnibus accounts and submits orders directly to the Fund or the Fund's transfer agent or to a registered clearing agency;

WHEREAS, this Agreement sets forth the terms and conditions for information sharing for the Fund and Intermediary in accordance with Rule 22c- 2; and

WHEREAS, this Agreement effectively amends and restates any prior agreement between the Company, the Underwriter, the Adviser and the Fund relating to the services detailed in this Agreement.

NOW THEREFORE, in consideration of their mutual promises, the Company, the Fund, the Underwriter and the Adviser agree as follows:

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 The Fund agrees to make available to the Company those shares of the Fund which each Account orders, executing such orders on a daily basis at the net asset value next computed after receipt by the Fund or its designee of the order for the shares of the Fund. For purposes of this Section 1.1, the Company shall be the designee of the Fund for receipt of such orders form each Account and receipt by such designee shall constitute receipt by the Fund; provided that the Fund receives notice of such order by 11:15 a.m. Eastern time on the next following Business Day. "Business Day" shall mean any day on which the New York Stock Exchange is open for trading and on which the Fund calculates its net asset value pursuant to the rules of the Securities and Exchange Commission (the "SEC").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 The Fund agrees to make its shares available indefinitely for purchase at the applicable net asset value per share by the Company and its Accounts on those days on which the Fund calculates its net asset value pursuant to rules of the SEC and the Fund shall use reasonable efforts to calculate such net asset value on each day which the New York Stock Exchange is open for trading. Notwithstanding the foregoing, the Board of Directors of the Fund (hereinafter the "Board") may refuse to sell shares of the Fund to any person, or suspend or terminate the offering of its shares if such action is required by law or by regulatory authorities having jurisdiction. Notice of election to suspend or terminate shall be furnished in writing, by the Fund, said termination to be effective ten (10) Business Days after receipt of such notice by the Company in

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order to give the Company sufficient time to take appropriate steps in response to such suspension or termination.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 The Fund and the Underwriter agree that shares of the Fund will only be made available to Participating Insurance Companies, their separate accounts and certain qualified retirement plans. No shares of the Fund will be sold to the general public.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 The Fund agrees to redeem for cash, on the Company's request, any full or fractional shares of the Fund held by the Company, executing such requests on a daily basis at the net asset value next computed after receipt by the Fund or its designee of the request for redemption. For purposes of this Section 1.4, the Company shall be the designee of the Fund for receipt of requests for redemption from each Account and receipt by such designee shall constitute receipt by the Fund; provided that the Fund receives notice of such request for redemption on the next following Business Day. Proceeds shall be wired to Company within one (1) Business Day or such longer period permitted by the 1940 Act or the rules, orders or regulations thereunder, and the Fund shall notify the person designated in writing by Company as the recipient for such notice of such delay by 4:00 p.m. Eastern time the same Business Day that Company transmits the redemption order to the Fund.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 The Company agrees to purchase and redeem the shares of the Funds in accordance with the provisions of this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 The Company shall pay for Fund shares on the Next Business Day after an order to purchase Fund shares is made in accordance with the provisions of Section 1.1 hereof. Payment shall be in federal funds transmitted by wire. For purpose of Section 2.10 and 2.11, upon receipt by the Fund of the federal funds so wired, such funds shall cease to be the responsibility of the Company and shall become the responsibility of the Fund.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 Issuance and transfer of the Fund's shares will be by book entry only. Stock certificates will not be issued to the Company or the Account. Shares ordered from the Fund will be recorded in an appropriate title for the Account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 The Fund shall furnish same day notice (by wire or telephone, followed by written confirmation) to the Company of any income, dividends or capital gain distributions payable on the Fund's shares. Notwithstanding this Section 1.8, the Fund shall utilize its best efforts to provide the Company with at least ten (10) Business Days advance notice of any forthcoming dividend or capital gain distributions. The Company hereby elects to receive all such income dividends and capital gain distributions as are payable on the Fund shares in additional shares of the Fund. The Company reserves the right to revoke this election and to receive all such income dividends and capital gain distributions in cash. The Fund shall notify the Company of the number of shares so issued as payment of such dividends and distributions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9 The Fund shall make its net asset value per share available to the Company on a daily basis as soon as reasonably practical after the net asset value per share is calculated and shall make such net asset value per share available by 6:30 p.m. Eastern time. If the Fund is unable to

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meet the 6:30 p.m. time stated herein, it shall provide additional time for the Company to place orders for the purchase and redemption of shares and make any applicable purchase payments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10 If the Fund provides the Company with materially incorrect net asset value information through no fault of the Company, the Company shall be entitled to (1) an adjustment with respect to the Fund shares purchased or redeemed to reflect the correct net asset value per share and (2) reimbursement of expenses incurred by the Company in connection with the Company's responsibility to adjust any Contract owners account value affected by the materially incorrect net asset value. The determination of materiality of any net asset value pricing error shall be based on the SEC's recommended guidelines regarding such errors. Any material error in the calculation or reporting of net asset value per share, dividend or capital gain information shall be reported promptly upon discovery by the Fund to the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.11 The Fund shall provide confirmation to the Company of the amount of shares traded and the associated net asset value total trade amount and the outstanding share balances held in the Account(s) as of the end of each Business Day. Such information shall be furnished by 1:00 p.m. Eastern time on the next Business Day.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.12 The Company will apply its investor trading policy described in Schedule A to Contract owners investing in the Fund, as such policy may be amended by the Company from time to time. The Company will provide the Fund with reasonable advance notice of any changes to its investor trading policy.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 The Company represents and warrants that the Separate Account Contracts are or will be registered under the 1933 Act; that the Contracts will be issued and sold in compliance in all material respects with all applicable federal and state laws and that the sale of the Contracts shall comply in all material respects with state insurance suitability requirements. The Company further represents and warrants that it is an insurance company duly organized in good standing under applicable law and that it has legally and validly established each Account prior to any issuance or sale thereof as a segregated asset account under the New York Insurance Law and has registered or, prior to any issuance or sale of the Contracts, will register each Account as a unit investment trust in accordance with the provisions of the 1940 Act to serve as a segregated investment account for the Contracts.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 The Fund represents and warrants that Fund shares sold pursuant to this Agreement shall be registered under the 1933 Act, duly authorized for issuance and sold in compliance with all applicable federal and state securities laws and that the Fund is and shall remain registered under the 1940 Act. The Fund shall amend the registration statement for its shares under the 1933 Act and the 1940 Act from time to time as required in order to effect the continuous offering of its shares. The Fund shall register and qualify the shares for sale in accordance with the laws of the various states only if and to the extent deemed advisable by the Fund or the Underwriter.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.3 The Fund will at all times invest money from the Contracts in such a manner as to ensure that the Contracts will be treated as variable contracts under the Internal Revenue Code of

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1986, as amended (hereinafter the "Code") and the regulations issued thereunder. Without limiting the scope of the foregoing, the Fund will at all times comply with Section 817(h) of the Code and Treasury Regulation 1.817-5, relating to the diversification requirements for variable annuity, endowment, or life insurance contracts and any amendments or other modifications to such Section or Regulations. The Fund represents that, under the terms of its investment advisory agreements with the Adviser, the Adviser is and will be responsible for managing the fund in compliance with the Fund's investment objectives, policies and restrictions as set forth in the Fund Prospectus. The Fund represents that these objectives, policies and restrictions do and will include operating as a registered investment company ("RIC") in compliance with Subchapter M of the Code and Section 817(h) of the Code and regulations thereunder. The Fund has adopted and will maintain procedures for ensuring that the Fund is managed in compliance with Subchapter M and Section 817(h) and regulations thereunder. On request, the Fund shall also provide the Company with such materials, cooperation and assistance as may be reasonably necessary for the Company or any appropriate person designated by the Company to review from time to time the procedures and practices of the Adviser or each sub-investment adviser to Fund for ensuring that the Fund is managed in compliance with Subchapter M and Section 817(h) and regulations thereunder.

In the event of any noncompliance regarding its status as a RIC, the Fund will pursue those efforts necessary to enable each affected series of the Fund to qualify once again for treatment as a RIC in compliance with Subchapter M, including cooperation in good faith with the Company. If the Fund does not so cure the noncompliance regarding its status under Section 817(h), the Fund will cooperate in good faith with the Company's efforts to obtain a ruling and closing agreement, as provided in Revenue Procedure 92-25 issued by the Internal Revenue Service (or any applicable ruling or procedure subsequently issued by the Internal Revenue Service), that the Fund satisfies Section 817(h) for the period or periods of noncompliance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.4 Subject to the Fund's compliance with applicable diversification requirements, the Company represents that the Contracts are currently treated as endowment, annuity or life insurance contracts, under applicable provisions of the Code, and that it will make every effort to maintain such treatment and that it will notify the Fund and the Underwriter immediately upon having a reasonable basis for believing that the Contracts have ceased to be so treated or that they might not be so treated in the future.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.5 The Fund currently does not intend to make any payments to finance distribution expenses pursuant to Rule 12b-1 under the 1940 Act or otherwise, although it may make such payments in the future. To the extent that it decides to finance distribution expenses pursuant to Rule 12b-1, the Fund undertakes to have a board of directors, a majority of whom are not interested persons of the Fund, formulate and approve any plan under Rule 12b-1 to finance distribution expenses.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.6 The Fund makes no representation as to whether any aspect of its operations (including, but not limited to, fees and expenses and investment policies) complies with the insurance laws or regulations of the various states, except that the Fund represents that the Fund's investment policies, fees and expenses are and shall at all times remain in compliance with all applicable federal and state securities laws.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.7 The Fund represents that it is lawfully organized and validly existing under the laws of the State of Maryland and that it does and will comply in all material respects with the 1940 Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.8 The Underwriter represents and warrants that it is duly organized and in good standing under the laws of the State of Delaware. The Underwriter represents and warrants that it is a member in good standing of the FINRA and is registered as a broker-dealer with the SEC. The Underwriter further represents that it will sell and distribute the Fund shares in accordance with all applicable state and federal securities laws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.9 The Adviser represents and warrants that the Adviser is and shall remain duly registered in all material respects under all applicable federal or state securities laws and that the Adviser shall perform its obligations for the Fund in compliance in all material respects with all applicable state and federal securities laws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.10 The Fund and Underwriter represent and warrant that all of their directors, officers, employees, investment advisers, and other individuals/entities dealing with the money or securities of the Fund are and shall continue to be at all times covered by a blanket fidelity bond or similar coverage for the benefit of the Fund in an amount not less than the minimal coverage as required currently by Rule 17g-1 of the 1940 Act or related provisions as may be promulgated from time to time. The aforesaid bond shall include coverage for larceny and embezzlement and shall be issued by a reputable bonding company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.11 The Company represents and warrants that all of its directors, officers, employees, investment advisers, and other entities dealing with the money or securities of the Fund are and shall continue to be at all times covered by a blanket fidelity bond or similar coverage for the benefit of the Fund, in an amount not less than two million dollars ($2 million). The aforesaid bond shall include coverage for larceny and embezzlement and shall be issued by a reputable bonding company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.12 Each party to this Agreement represents and warrants that it will maintain errors and omissions or other professional liability insurance coverage in accordance with any applicable law, rule or regulation or standard in the industry, covering its activities as contemplated by this Agreement. Each party shall provide evidence of insurance coverage upon request of any other party to this Agreement.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 The Underwriter or Fund shall provide the Company with as many copies of the Fund's current prospectus as the Company may reasonably request. In addition, the Fund shall provide a pdf file of the Fund's current prospectus and Statement of Additional Information for the Company's web site. If requested, the Fund shall also provide a digital print-ready proof containing the Fund's current prospectus and Statement of Additional Information, and such other assistance as is reasonably necessary in order for the Company once each year (or more frequently if the prospectus and/or Statement of Additional Information for the Fund is amended during the year) to have the documents printed. The Company may print the Fund's prospectus and/or its Statement of Additional Information in combination with other fund companies' prospectuses and

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statements of additional information. The Company may also utilize the Fund's current prospectus on the Company's internet sites and other electronic and/or public media. Except as provided in Section 5.3, all expenses of printing and distributing Fund prospectuses and Statements of Additional Information shall be the expense of the Company.

The Company agrees to provide the Fund or its designee with such information as may be reasonably requested by the Fund to assure that the Fund's expenses do not include the cost of printing any prospectuses or Statements of Additional Information other than those actually distributed to existing owners of the Contracts.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 The Fund's prospectus shall state that the Statement of Additional Information for the Fund is available from the Fund, at its expense.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 The Fund shall provide the Company with copies of its reports to shareholders and other communications to shareholders in such quantity as the Company shall reasonably require for distribution to Contract owners. Proxy matters will be handled in accordance with all applicable laws, rules and regulations and by mutual agreement of the parties. The Fund shall be responsible for preparing and providing the materials required by Rule 30e-1 under the 1940 Act ("Rule 30e-1"), and Forms N-1A and N-CSR (collectively, the "Required Materials,") which may include, among other things:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Current Annual Report and Semi-Annual Report ("Tailored Shareholder Reports");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Current Annual and Semi-Annual Financial Statements;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Monthly Portfolio Holdings; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Portfolio Holdings for Most Recent First and Third Fiscal Quarters

The Fund shall provide the Required Materials to the Company within a time frame reasonably designed to assist the Company in complying with the Company's website posting obligations under Rule 30e-1. The Fund shall provide the Required Materials to the Company in an electronic format that is suitable for website posting, and in a format, or formats, that are convenient for both reading online and printing on paper (in accordance with paragraph (b)(2) of Rule 30e-1). The Fund shall bear the costs of posting and maintaining the Fund's Required Materials on the website hosted by the Company, the costs of preparing and mailing notices of the availability of the Fund's reports to Contract owners to the extent required. The Fund shall pay a Website Hosting Fee to the Company at the end of each calendar year for any calendar year the website was hosted in order to maintain compliance with Rule 30e-1 or other related rules and regulations applicable to the Required Materials. From time to time, the parties shall review the Website Hosting Fee to determine whether it reasonably approximates the Company's incurred and anticipated costs of posting and maintaining the Fund's Required Materials on the website hosted by the Company and preparing and mailing notices of the availability of the Fund's Reports to Contract owners. All parties agree to negotiate in good faith any change to the Website Hosting Fee proposed by a party in good faith. The Fund shall be responsible for the content and substance of the Required Materials as provided to the Company, including, but not limited to, the accuracy

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and completeness of the Required Materials. Without limiting the generality of the foregoing in any manner, the Fund shall be responsible for ensuring that the Required Materials as provided to the Company:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Meet the applicable standards of the Securities Act of 1933, as amended; the Securities Exchange Act of
1934, as amended (hereinafter the "1934 Act"); the 1940 Act; and all rules and regulations under those Acts; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Do not contain any untrue statement of a material fact or omit to state a material fact necessary in order
to make the statements made, in light of the circumstances under which they are made, not misleading.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 The parties hereto agree to cooperate with each other in connection with any laws, rules or regulations relating to the use of a summary prospectus, and such matters will be handled in accordance with all applicable laws, rules and regulations and by mutual agreement of the parties involved. The Fund, on behalf of one or more series of the Fund, will provide the Company upon its request with copies of summary prospectuses and supplements thereto in the same manner and at the same time that the Fund provides the Company with statutory prospectuses. The Fund represents and warrants that the summary prospectuses and any supplements provided thereto will comply with the requirements of Rule 498 of the 1933 Act ("Rule 498") applicable to its series. The Company represents and warrants that its use of the summary prospectuses and supplements, its website, and the manner and procedures related to its hosting of the summary prospectuses and supplements on its website will at all times comply with the requirements of Rule 498. The Fund, at its sole cost and expense, shall provide the Company with summary prospectuses containing the appropriate hyperlinks required by Rule 498 and such other documentation that may be required by Rule 498. The Company, at its sole cost and expense, shall host the summary prospectuses and supplements thereto as well as any other required documentation on its website. The Company shall provide the Fund with the website URL(s) that will serve as the hyperlinks within the summary prospectus and other required documentation and the Company shall be responsible for maintaining the required documents at such website URLs for the requisite period set forth in Rule 498. The Fund may require the Company to terminate the use of the summary prospectuses by providing the Company with at least one hundred and thirty-five (135) days' prior written notice. The Fund agrees that the Company is not required to distribute the summary prospectuses to its Contract owners and that any use will be in the discretion of the Company. The Company shall provide the Fund with at least thirty (30) days' prior written notice of its intended use of the summary prospectuses and at least sixty (60) days' prior written notice of its intent to terminate use of the summary prospectuses.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1 The Company shall furnish, or shall cause to be furnished, to the Fund or its designee, each piece of sales literature or other promotional material in which the Fund, the Adviser or the Underwriter is named, at least fifteen (15) Business Days prior to its use. No such material shall be used if the Fund or its designee objects to such use with fifteen (15) Business Days after receipt of such material. The Fund, the Adviser, the Underwriter or its designee reserves

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the right to reasonably object to the continued use of any such sales literature or other promotional material in which the Fund, the Adviser or the Underwriter is named, and no such material shall be used if the Fund, the Adviser, the Underwriter or the designee of either so objects.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2 The Company shall not give any information or make any representations or statements on behalf of the Fund or concerning the Fund in connection with the sale of the Contracts other than the information or representations contained in the registration statement or prospectus for the Fund shares, as such registration statement and prospectus may be amended or supplemented from time to time, or in reports or proxy statement for the Fund, or in sales literature or other promotional material approved by the Fund or its designee or by the Underwriter, except with the express written permission of the Fund, the Underwriter or the designee of either.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.3 The Fund, the Underwriter or its designee shall furnish, or shall cause to be furnished, to the Company or its designee, each piece of sales literature or other promotional material in which the Company or its Account(s), is named at least fifteen (15) Business Days prior to its use. No such material shall be used if the Company or its designee objects to such use within fifteen (15) Business Days after receipt of such material. Notwithstanding that the Company did not initially object, the Company reserves the right to object at any time thereafter to the continued use of any such sales literature or other promotional material in which the Company is named, and no such material shall be used thereafter if the Company so objects.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.4 The Fund and the Underwriter shall not give any information or make any representations on behalf of the Company or concerning the Company, any Account, or the Contracts other than the information or representations contained in a registration statement or prospectus for the Contracts, as such registration statement and prospectus may be amended or supplemented from time to time, or in published reports for each Account which are in the public domain or approved by the Company for distribution to Contract owners, or in sales literature or other promotional material approved by the Company or its designee, except with the express written permission of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.5 Upon request, the Fund will provide to the Company at least one complete copy of all registration statements, prospectuses, Statements of Additional Information, reports, proxy statements, sales literature or other promotional material, applications for exemptions, requests for no-action letters, and notices, orders or responses relating thereto and all supplements and amendments to any of the above, that relate to the Fund or its shares, contemporaneously with the filing of such document with, or the issuance of such documents by, the SEC or other regulatory authorities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.6 Upon request, the Company will provide to the Fund at least one complete copy of all registration statements, prospectuses, Statements of Additional Information, reports, solicitations for voting instructions, sales literature or other promotional material, applications for exemptions, requests for no-action letters, and notices, orders or responses relating thereto and all supplements and amendments to any of the above, that relate to the Contracts or any Account, contemporaneously with the filing of such document with, or the issuance of such documents by, the SEC or other regulatory authorities.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.7 For purposes of this Article IV, the phrase "sales literature or other promotional material" includes, but is not limited to, advertisements (such as material published, or designed for use in, a newspaper, magazine, or other periodical, radio, television, telephone or tape recording, videotape display, signs or billboards, motion pictures, telephone directories (other than routine listings, electronic or other pubic media)), sales literature (i.e., any written or electronic communication distributed or made generally available to customers or the public, including brochures, circulars, research reports, market letters, performance reports or summaries, form letters, telemarketing scripts, seminar texts, reprints or excerpts of any other advertisement, sales literature, or published article), educational or training materials or other communications distributed or made generally available to some or all agents or employees, and registration statements, prospectuses, Statements of Additional Information, shareholder reports, and proxy materials.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.8 The Fund will provide the Company with as much notice as is reasonably practicable of any proxy solicitation for the Fund, and of any material change in the Fund's registration statement or prospectus, particularly any change resulting in a change to the registration statement or prospectus for any Account. The Fund will make reasonable efforts to attempt to have changes affecting Contract prospectuses become effective simultaneously with the annual updates for such prospectuses.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 The Fund and the Underwriter shall pay no fee or other compensation to the Company under this Agreement, except that if the fund adopts and implements a plan pursuant to Rule 12b-1 to finance distribution expenses, then the Fund and the Underwriter may make payments to the Company or to the Underwriter for the Contracts if and in amounts agreed to by the Fund or the Underwriter in writing and such payments will be made out of existing fees otherwise payable to the Underwriter, past profits of the Underwriter or other resources available to the Underwriter. No such payments shall be made directly by the Fund. Currently, no such payments are contemplated.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2 All expenses incident to performance by the Fund under this Agreement shall be paid by the Fund. The Fund shall be responsible for ensuring that all its shares are registered and authorized for issuance in accordance with applicable federal law and, if and to the extent deemed advisable by the Fund, in accordance with applicable state laws prior to their sale. The Fund shall bear the expenses for the cost of registration and qualification of the Fund's shares, preparation and filing of the Fund's prospectus and registration statement, proxy materials and reports, setting the prospectus in type, setting in type and printing the proxy materials and reports to shareholders (including the costs of printing a prospectus that constitutes an annual report), the preparation of all statements and notices required by any federal or state law, all taxes on the issuance or transfer of the Fund's shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.3 The Fund shall bear the expenses of printing and distributing the Fund's prospectus, Statement of Additional Information, shareholder reports, proxy statements and proxy-related materials to owners or shareholders who are invested in the Fund at the time each such document

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is printed and made available. The Fund shall not bear the expenses of printing and distributing the Fund's prospectus, Statement of Additional Information or shareholder reports to any prospective owners (i.e., individuals who were not owners or shareholders of the Fund at the time each such document was printed and made available).

ARTICLE VI. <u>Foreign Tax Credits</u>

The Fund agrees to consult in advance with the Company concerning any decision to elect or not to elect pursuant to Section 853 of the Code to pass through the benefit of any foreign tax credits to its shareholders.

ARTICLE VII. <u>Indemnification</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.1 <u>Indemnification By The Company</u>

7.1(a) The Company agrees to indemnify and hold harmless the Fund and each director of the Board and officers (collectively, the "Indemnified Parties" for purposes of this Section 7.1) against any and all losses, claims, damages, liabilities (including amounts paid in settlement with the written consent of the Company) or litigation (including legal and other expenses), to which the Indemnified Parties may become subject under any statute, regulation, at common law or otherwise, insofar as such losses, claims, damages, liabilities or expenses (or actions in respect thereof) or settlements are related to the sale or acquisition of the Fund's shares or the Contracts and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) arise out of or are based upon any untrue statements or alleged untrue statements of any material fact
contained in the registration statement or prospectus for the Contracts or contained in the Contracts or advertisements or sales literature for the Contracts (or any amendment or supplement to any of the foregoing), or arise out of or are based upon
the omission or the alleged omission to state therein a material fact required to be stated therein or necessary to make the statements therein not misleading, provided that the Company's obligation to indemnify shall not apply as to any
Indemnified Party if such statement or omission or such alleged statement or omission was made in reliance upon and in conformity with information furnished to the Company by or on behalf of the Fund for use in the registration statement or
prospectus for the Contracts or in the Contracts or advertisements or sales literature (or any amendment or supplement) or otherwise for use in connection with the sale of the Contracts or Fund shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) arise out of or as a result of statements or representations (other than statements or representations
contained in the registration statement, prospectus or sales literature of the Fund not supplied by the Company, or persons under its control) or wrongful conduct of the Company or persons under its control, with respect to the sale or distribution
of the Contracts or Fund Shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) arise out of any untrue statement or alleged untrue statement of a material fact contained in a registration
statement, prospectus, advertisements or sales literature of the Fund or any amendment thereof or supplement thereto or the omission or

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alleged omission to state therein a material fact required to be stated therein or necessary to make the statements therein not misleading if such a statement or omission was made in reliance upon information furnished to the Fund by or on behalf of the Company; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) arise as a result of any failure by the Company to provide the services and furnish the materials
contemplated under the terms of this Agreement; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) arise out of or result from any material breach of any representation or warranty made by the Company in
this Agreement or arise out of or result from any other material breach of this Agreement by the Company, as limited by and in accordance with the provisions of Sections 7.1(b) and 7.1(c) hereof.

7.1(b) The Company shall not be liable under this indemnification provision with respect to any losses, claims;, damages, liabilities or litigation incurred or assessed against an Indemnified Party as such may arise from such Indemnified Party's willful misfeasance, bad faith, or gross negligence in the performance of such Indemnified Party's duties or by reason of such Indemnified Party's reckless disregard of obligations or duties under this Agreement or to the Fund, whichever is applicable.

7.1(c) The Company shall not be liable under this indemnification provision with respect to any claim made against an Indemnified Party unless such Indemnified Party shall have notified the Company in writing within a reasonable time after the summons or other first legal process giving information of the nature of the claim shall have been served upon such Indemnified Party (or after such Indemnified Party shall have received notice of such service on any designated agent), but failure to notify the Company of any such claim shall not relieve the Company from any liability which it may have to the Indemnified Party against whom such action is brought otherwise than on account of this indemnification provision. In case any such action is brought against the Indemnified Parties, the Company shall be entitled to participate at its own expense, in the defense of such action. The Company also shall be entitled to assume the defense thereof, with counsel satisfactory to the Indemnified Party named in the action. After notice from the Company to such Indemnified Party of the Company's election to assume the defense thereof, the Indemnified Party shall bear the fees and expenses of any additional counsel retained by it, and the Company will not be liable to such Indemnified Party under this Agreement for any legal or other expenses subsequently incurred by such Indemnified Party independently in connection with the defense thereof other than reasonable costs of investigation.

7.1(d) The indemnified Parties will promptly notify the Company of the commencement of any litigation or proceedings against them in connection with the issuance or sale of the Fund shares or the Contracts or the operation of the Fund.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.2 <u>Indemnification By the Underwriter</u>

7.2(a) The Underwriter agrees to indemnify and hold harmless the Company and the principal underwriter for the Contracts and each of their respective directors and officers and each person, if any, who controls the Company within the meaning of the Section 15 of the 1933 Act

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(collectively, the "Indemnified Parties" for purposes of this Section 7.2) against any and all losses, claims, damages, liabilities (including amounts paid in settlement with the written consent of the Underwriter) or litigation (including legal and other expenses) to which the Indemnified Parties may become subject under any statute, regulation, at common law or otherwise, insofar as such losses, claims, damages, liabilities or expenses (or actions in respect thereof) or settlements are related to the sale or acquisition of the Fund's shares or the Contracts and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) arise out of or are based upon any untrue statement or alleged untrue statement of any material fact
contained in the registration statement or prospectus or advertisements or sales literature of the Fund (or any amendment or supplement to any of the foregoing), or arise out of or are based upon the omission or the alleged omission to state therein
a material fact required to be stated therein or necessary to make the statements therein not misleading, provided that the Underwriter's obligation to indemnify shall not apply as to any Indemnified Party if such statement or omission or such
alleged statement or omission was made in reliance upon and in conformity with information furnished to the Underwriter or Fund y or on behalf of the Company for use in the registration statement or prospectus for the Fund or in sales literature (or
any amendment or supplement) or otherwise for use in connection with the sale of the Contracts or Fund shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) arise out of or as a result of statements or representations (other than statements or representations
contained in the registration statement, prospectus or sales literature for the Contracts not supplied by the Underwriter or persons under its control) or wrongful conduct of the Fund, Adviser or Underwriter or persons under their control, with
respect to the sale or distribution of the Contracts or Fund shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) arise out of any untrue statement or alleged untrue statement of a material fact contained in a registration
statement, prospectus, advertisements or sales literature covering the Contracts, or any amendment thereof or supplement thereto, or the omission or alleged omission to state therein a material fact required to be stated therein or necessary to make
the statement or statements therein not misleading, if such statement or omission was made in reliance upon information furnished to the Company by or on behalf of the Fund; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) arise as a result of any failure by the Fund to provide the services and furnish the materials contemplated
under the terms of this Agreement (including a failure whether unintentional or in good faith or otherwise, to comply with the diversification requirements specified in Article II of this Agreement, or to qualify as a regulated investment company
under Subchapter M of the Code); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) arise as a result of the Fund's or Adviser's (or their designated agents) (i) incorrect
calculation of the daily net asset value, dividend rate or capital gain distribution rate; (ii) incorrect reporting of the daily net asset value, dividend rate or capital gain distribution rate; or (iii) untimely reporting of the net asset
value, dividend rate or capital gain distribution rate. Any gain accruing to the Company attributable to the

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Fund's or Adviser's (or their designated agents) incorrect calculation or reporting of the daily net asset value shall be returned to the Fund by the Company upon receipt of notice from the Fund or the Adviser regarding such incorrect calculation or reporting; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) arise out of or result from any material breach of any representation or warranty made by the Fund or the
Underwriter in this Agreement or arise out of or result from any other material breach of this Agreement by the Fund or the Underwriter; as limited by and in accordance with the provisions of Sections 7.2(b) and 7.2(c) hereof.

7.2(b) The Underwriter shall not be liable under this indemnification provision with respect to any losses, claims, damages, liabilities or litigation to which an Indemnified Party would otherwise be subject by reason of such Indemnified Party's willful misfeasance, bad faith, or gross negligence in the performance of such Indemnified Party's duties or by reason of such Indemnified Party's reckless disregard of obligations and duties under this Agreement or to each Company or Account, whichever is applicable.

7.2(c) The Underwriter shall not be liable under this indemnification provision with respect to any claim made against an Indemnified Party unless such Indemnified Party shall have notified the Underwriter in writing within a reasonable time after the summons or other first legal process giving information of the nature of the claim shall have been served upon such Indemnified Party (or after such Indemnified Party shall have received notice of such service on any designated agent), but failure to notify the Underwriter of any such claim shall not relieve the Underwriter from any liability which it may have to the Indemnified Party against whom such action is brought otherwise than on account of this indemnification provision. In case any such action is brought against the Indemnified Parties, the Underwriter also shall be entitled to assume the defense thereof, with counsel satisfactory to the Indemnified Party named in the action. After notice from the Underwriter to such Indemnified Party of the Underwriter's election to assume the defense thereof, the Indemnified Party shall bear the fees and expenses of any additional counsel retained by it, and the Underwriter will not be liable to such Indemnified Party under this Agreement for any legal or other expenses subsequently incurred by such Indemnified Party independently in connection with the defense thereof other than reasonable costs of investigation.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.3 <u>Indemnification By the Fund</u>

7.3(a) The Fund agrees to indemnify and hold harmless the Company and the principal underwriter for the Contracts and each of their respective directors and officers and each person, if any, who controls the Company within the meaning of Section 15 of the 1933 Act (collectively, the "Indemnified Parties" for purposes of this Section 7.3) against any and all losses, claims, damages, liabilities (including amounts paid in settlement with the written consent of the Fund) or litigation (including legal and other expenses) to which the Indemnified Parties may become

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subject under any statute, at common law or otherwise, insofar as such losses, claims, damages, liabilities or expenses (or actions in respect thereof) or settlements result from the gross negligence, bad faith or willful misconduct of the Board or any member thereof, and are related to the operations of the Fund and;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) arise as a result of any failure by the Fund to provide the services and furnish the materials under the
terms of this Agreement (including a failure to comply with the diversification requirements specified in Article II of this Agreement, or to qualify as a RIC under Subchapter M of the Code); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) arise as a result of the Fund's (or its designated agents) (i) incorrect calculation of the daily
net asset value, dividend rate or capital gain distribution rate; (ii) incorrect reporting of the daily net asset value, dividend rate or capital gain distribution rate; or (iii) untimely reporting of the net asset value, dividend rate or
capital gain distribution rate. Any gain accruing to the Company attributable to the Fund's (or its designated agents) incorrect calculation or reporting of the daily net asset value shall be returned to the Fund by the Company upon receipt of
notice from the Fund regarding such incorrect calculation or reporting; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) arise out of or result from any material breach of any representations or warranty made by the Fund in this
Agreement or arise out of or result from any other material breach of this Agreement by the Fund; as limited by and in accordance with the provisions of Sections 7.3(b) and 7.3(c) hereof.

7.3(b) The Fund shall not be liable under this indemnification provision with respect to any losses, claims, damages, liabilities or litigation incurred or assessed against on Indemnified Party as such may arise from such Indemnified Party's willful misfeasance, bad faith, or gross negligence in the performance of such Indemnified Party's duties or by reason of such Indemnified Party's reckless disregard of obligations and duties under this Agreement or to the Company, the Fund, the Underwriter or any Account, whichever is applicable.

7.3(c) The Fund shall not be liable under this indemnification provision with respect to any claim made against an Indemnified Party unless such Indemnified Party shall have notified the Fund in writing within a reasonable time after the summons or other first legal process giving information of the nature of the claim shall have been served upon such Indemnified Party (or after such Indemnified Party shall have received notice of such service on any designated agent), but failure to notify the Fund of any such claim shall not relieve the Fund from any liability which it may have to the Indemnified Party against whom such action is brought otherwise than on account of this indemnification provision. In case any such action is brought against the Indemnified Parties, the Fund will be entitled to participate, at its own expense, in the defense thereof. The Fund also shall be entitled to assume the defense thereof, with counsel satisfactory to the Indemnified Party named in the action. After notice from the Fund to such Indemnified Party of the Fund's election to assume the defense thereof, the Indemnified Party shall bear the fees and expenses of any additional counsel retained by it, and the Fund will not be liable to such Indemnified Party under this Agreement for any legal or other expenses subsequently incurred by

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such Indemnified Party independently in connection with the defense thereof, other than reasonable costs of investigation.

7.3(d) The Company and the Underwriter agree promptly to notify the Fund of the commencement of any litigation or proceedings against it or any of its respective officers or directors in connection with this Agreement, the issuance or sale of the Contracts, with respect to the operation of either Account, or the sale or acquisition of shares of the Fund.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.1 This Agreement shall be construed and the provisions hereof interpreted under and in accordance with the laws of the State of Texas.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.2 This Agreement shall be subject to the provisions of the 1933 Act, the 1934 Act and 1940 Act, and the rules and regulations and rulings thereunder, including such exemptions from those statutes, rules and regulations as the SEC may grant (including, but not limited to, the Shared Funding Exemptive Order) and the terms hereof shall be interpreted and construed in accordance therewith.

ARTICLE IX. <u>Termination</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.1 This Agreement shall continue in full force and effect until the first to occur of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) termination by any party for any reason by one hundred eighty (180) days' advance written notice
delivered to the other parties; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) termination by the Company by ten (10) days' prior written notice to the Fund and Underwriter
based upon the Company's determination that shares of such Fund are not reasonably available to meet the requirements of the Contracts; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) termination by the Company by written notice to the Fund and the Underwriter in the event the Fund's
shares are not registered issued or sold in accordance with applicable state or federal law or such law precludes the use of such shares as the underlying investment media of the Contracts issued or to be issued by the Company; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) termination by the Company by written notice to the Fund and the Underwriter in the event that the Fund
ceases to qualify as a RIC under Subchapter M of the Code or under any successor or similar provision, or if the Company reasonably believes that the Fund may fail to so qualify; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) termination by the Company by written notice to the Fund and the Underwriter in the event that the Fund
fails to meet the diversification requirements specified in Article II hereof; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) termination by either the Fund or the Underwriter by sixty (60) days' prior written notice to the
Company, if either one or both of the Fund or the Underwriter respectively, shall determine, in their sole judgment exercised

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in good faith, that the Company or its affiliated companies has suffered a material adverse change in its business, operations, financial condition or prospects since the date of this Agreement or is the subject of material adverse publicity; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) termination by the Company by sixty (60) days' prior written notice to the Fund and the
Underwriter, if the Company shall determine, in its sole judgment exercised in good faith, that either the Fund, the Adviser or the Underwriter has suffered a material adverse change in its business, operations, financial condition or prospects
since the date of this Agreement or is the subject of material adverse publicity; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) termination by any party by written notice upon the institution of formal proceedings against the Company,
the Fund, the Adviser or the Underwriter by FINRA, the SEC or other regulatory body; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) termination by the Company or the Fund by written notice to the other party upon a determination by the
majority of the Fund's Board that a material irreconcilable conflict exists among the interests of (i) all contract owners of all separate accounts or (ii) the interests of the Participating Insurance Companies; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) termination by the Company arising from the substitution of Fund shares with the shares of another
investment company for the Contracts for which the Fund shares have been selected to serve as the underlying investment medium, subject to compliance with applicable regulations of the SEC, Company will give sixty (60) days' prior written
notice to the Fund and the Underwriter of any proposed action to replace Fund shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) termination by the Company, the Fund or the Underwriter by ten (10) days' prior written notice to
the other parties upon a material breach of the Agreement by the other party.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.2. <u>Effect of Termination.</u> Notwithstanding any termination of this Agreement, the Fund and the Underwriter shall at the option of the Company, continue to make available additional shares of the Fund pursuant to the terms and conditions of this Agreement, for all Contracts in effect on the effective date of termination of this Agreement (hereinafter referred to as "Existing Contracts"). Specifically, without limitation, the owners of the Existing Contracts shall be permitted to reallocate investments in the Fund, redeem investments in the Fund or invest in the Fund upon the making of additional purchase payments under the Existing Contracts.

ARTICLE X. <u>Notices</u>

Any notice shall be sufficiently given when sent by e-mail, registered or certified mail, overnight delivery or facsimile to the other party at the address of such party set forth below or at such other address as such party may from time to time specify in writing to the other party.

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If to the Fund:

VALIC Company I

2919 Allen Parkway, L4-01

Houston, TX 77019

Attn: General Counsel

Cc, Johnpaul S. Van Maele, Assistant General Counsel

If to the Underwriter:

Corebridge Capital Services, Inc.

2929 Allen Parkway, L4-01

Houston, TX 77019

Attention: Legal Counsel

If to the Company:

The Variable Annuity Life Insurance Company

2929 Allen Parkway, L4-01

Houston, TX 77019

Attn: General Counsel

Cc: Johnpaul S. Van Maele, Assistant General Counsel

ARTICLE XI. <u>Miscellaneous</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.1 All persons dealing with the Fund must look solely to the property of the Fund for the enforcement of any claims against the Fund as neither the Board, officers, agents or shareholders assume any personal liability for obligations entered into on behalf of the Fund.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.2 Subject to the requirements of legal process and regulatory authority, each party hereto shall treat as confidential the names and addresses of the owners of the Contracts and all information reasonably identified as confidential in writing by any other party hereto and, except as permitted by this Agreement, shall not disclose, disseminate or utilize such names and addresses and other confidential information until such time as it may come into the public domain without the express written consent of the affected party.

Each party acknowledges that, in connection with the services to be provided hereunder, each may come into possession of non-public personal information regarding customers of the other ("Customer NPI").

Each party hereby covenants that any Customer NPI which a party receives from the other shall be subject to the following limitations and restrictions: (i) each party may redisclose Customer NPI to its own affiliates, who will be limited by the same disclosure and use restrictions that are imposed on the parties under this Agreement; and (ii) each party may redisclose and use Customer NPI only as necessary in the ordinary course of business to provide the services identified in the Agreement, except as permitted under Regulation S-P and as required by any applicable federal or state law.

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Each party represents and warrants that it has implemented, and shall continue to carry out for the term of the Agreement, policies and procedures reasonably designed to: (i) insure the security and confidentiality of records and Customer NPA; (ii) protect against any anticipated threats or hazards to the security or integrity of customer records and Customer NPI; and (iii) protect against unauthorized access or use of such customer records or Customer NPI that could result in substantial harm or inconvenience to any customer.

The provisions of this Section 11.2 shall survive the termination of this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.3 The captions in this Agreement are included for convenience of reference only and in no way define or delineate any of the provisions hereof or otherwise affect their construction or effect.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.4 This Agreement may be executed simultaneously in two or more counterparts, each of which taken together shall constitute one and the same instrument.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.5 If any provision of this Agreement shall be held or made invalid by a court decision, statute, rule or otherwise, the remainder of the Agreement shall not be affected thereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.6 Each party hereto shall cooperate with each other party and all appropriate governmental authorities (including without limitation the SEC, the FINRA and state insurance regulators) and shall permit such authorities reasonable access to its books and records in connection with any investigation or inquiry relating to this Agreement or the transactions contemplated hereby to the extent practicable and except where a party's respective interests are adverse to or in conflict with another party's interests.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.7 The rights, remedies and obligations contained in this Agreement are cumulative and are in addition to any and all rights, remedies and obligations, at law or in equity, which the parties hereto are entitled to under state and federal laws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.8 This Agreement or any of the rights and obligations hereunder may not be assigned by any party without the prior consent of all parties hereto; provided, however, that the Underwriter, Adviser or Company may assign this Agreement or any rights or obligations hereunder to any affiliate of or company under common control if such assignee is duly organized, licensed and registered to perform the obligations of the Underwriter, Adviser or Company under this Agreement.

ARTICLE XII. <u>Information Sharing and Restricted Trading</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.1 Definitions. As used in this Article XII, the following terms shall have the following meaning unless a different meaning is clearly required by the contexts:

*"Contracts"* shall include any variable annuity contract or variable life insurance policy issued by the Intermediary.

*"Fund Agent"* is either (i) an investment adviser to or administrator for the Fund, (ii) the principal underwriter or distributor for the Fund or (iii) the transfer agent for the Fund.

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*"Good Cause"* means an instance where (i) a Fund has experienced unusual levels or patterns of purchase or redemption activity and the Fund reasonably believes such activity is an indication that trading activity in an Account is inconsistent with Fund Policies, (ii) upon review of Shareholder Information you reasonably believe you need additional Shareholder Information to investigate compliance with Fund Policies, or (iii) the Fund reasonably believes it needs additional Shareholder Information for the purpose of a periodic compliance review or audit.

*"Policies"* shall mean policies and procedures adopted by the board of directors of the Fund (which may be amended from time-to-time) for the purpose of eliminating or reducing any dilution of the value of the outstanding Shares issued by the Fund.

*"Shares"* shall mean the interests of Shareholders corresponding to the redeemable securities of record issued by the Fund under the 1940 Act that are held by the Intermediary.

*"Shareholder"* shall mean Contract owners of the Intermediary who maintains an interest in an account with the Fund(s).

The term *"written"* includes electronic writings and facsimile transmissions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.2 Company agrees to use reasonable efforts to provide the Fund or Fund Agent, promptly upon request, the taxpayer identification number ("TIN"), if known, or an equivalent identifying number, of any or all Shareholder(s) of the account, and the amount, date and transaction type (purchase, redemption, transfer, or exchange) of every purchase, redemption, transfer, or exchange of Shares held through an account maintained by the Intermediary during the period covered by the request. Intermediary shall only be required to provide the information in regard to transactions that are initiated or directed by the Shareholder, and shall not be required to provide information in regard to transactions that are executed automatically by the Company contractual or systematic programs or enrollments, such transactions resulting from dollar cost averaging programs, asset allocation programs, automatic rebalancing programs, periodic deduction of charges or fees, redemptions pursuant to a systematic withdrawal plan, or the payment of a death benefit from a Contract. All Shareholder Information requests must be directed to the Company's representatives identified in this Agreement and shall be sent via overnight mail. The timing with which the Intermediary must provide the requested Shareholder Information shall commence upon receipt of the written request.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.3 Requests must set forth a specific period to be examined, which shall not exceed 180 days from the date of the request and which shall cover a period no earlier than 10 business days preceding the date of the request. The Fund or Fund Agent may request transaction information older than 180 days from the date of the request as it deems necessary to investigate compliance with the Policies. Any such information request must be reasonable as to the period covered, and Fund or Fund Agent will not initiate any such request without a basis for concern.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.4 Requests for Shareholder Information shall be made no more frequently than semi- annually, unless Good Cause justification is demonstrated by the Fund or Fund Agent that a more

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frequent request is necessary to enforce its restrictions on market timing and similar abusive transactions. If Good Cause is not demonstrated by the Fund or Fund Agent, it shall pay the expenses incurred by the Intermediary in complying with the request.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.5 Company agrees to make a reasonable effort to transmit the requested information that is on its books and records to the Fund or its designee promptly, but in any event not later than 10 business days, after receipt of a request. If the requested information is not on the Company's books and records, Company agrees to use reasonable efforts to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) promptly obtain and transmit the requested information from Shareholders who hold an account with an indirect intermediary;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) arrange for the indirect intermediary to provide the requested information to the Fund promptly; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) if the indirect intermediary refuses to provide the requested information and the Fund or Fund Agent so directs in writing, use reasonable efforts to block further purchases of Shares from such indirect intermediary accountholder.

In such instance, Company agrees to inform the Fund or Fund Agent whether it plans to perform (i), (ii) or (iii). Responses required by this paragraph must be communicated in writing and in a format mutually agreed upon by the Parties. For purposes of this provision, an "indirect intermediary" is an intermediary that trades through the Company. Responses required by this paragraph must be communicated in writing and in a format mutually agreed upon by the Parties.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.6 The Fund agrees not to use the information received pursuant to this Agreement for any purpose other than as necessary to comply with the provisions of Rule 22c-2, or for any purpose not permitted under the privacy provisions of Title V of the Gramm-Leach-Bliley Act (Public Law 106-102) and comparable state laws, including but not limited to marketing or any other similar purpose without the prior written consent of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.7 The Fund agrees to indemnify and hold harmless Intermediary from any and all liability, claim, loss, demand, damages, costs and expenses (including reasonable attorney's fees) arising in connection with third party claim or action brought against Intermediary as a result of any unauthorized disclosure of a Shareholder's TIN provided to the Fund in response to a Shareholder Information request.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.8 The Company agrees to execute written instructions from the Fund or Fund Agent to restrict or prohibit further purchases or exchanges of Shares by a Shareholder that has been identified by the Fund as having engaged in transactions of the Shares (directly or indirectly through the Intermediary's account) that violate the Policies. Any such restrictions or prohibitions shall only apply to transactions initiated or directed by the Shareholder and shall not apply to non- initiated or directed transactions as set forth in Section 12.2. All instructions to restrict trading must be directed to the Company's representatives.

The Fund will request a restriction on a Shareholder's ability to trade in Shares only after the Fund has determined that the Shareholder has engaged in transactions (directly or indirectly

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through the Intermediary's account) that violate the Policies. Intermediary agrees to execute such instructions with respect to the Shareholder, but only for the Contract(s) through which such transactions in the Shares occurred.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.9 Instructions must include the TIN, if known, and the specific restriction(s) to be executed, including how long the restriction(s) is(are) to remain in place. If the TIN is not known, the instructions must include an equivalent identifying number of the Shareholder(s) or account(s) or other agreed upon information to which the instruction relates.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.9.1 Company agrees to execute instructions as soon as reasonably practicable, but not later than ten
(10) business days after receipt of the instructions by the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.9.2 The Company must provide written confirmation to the Fund that instructions have been executed.
Intermediary agrees to provide confirmation as soon as reasonably practicable, but not later than fifteen (15) business days after the instructions have been executed.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.9.3 Of the Fund and the Company, either party is excused from performance and shall not be liable for any
delay in performance or non-performance, in whole or in part, caused by the occurrence of any event or contingency beyond the control of the Parties including, but not limited to, work stoppages, fires, civil
disobedience, riots, rebellions, natural disasters, acts of God, acts of war or terrorism, actions or decrees of governmental bodies, and similar occurrences. The Party who has been so affected shall promptly give written notice to the other Party
and shall use its best efforts to resume performance. Upon receipt of such notice, all obligations under this Agreement shall be immediately suspended for the duration of such Force Majeure Event.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.10 The Company and the Fund mutually agree to act in good faith utilizing their best efforts to timely and effectively execution the shareholder information sharing provisions of Rule 22c-2. Good faith and best efforts means attempting to process all relevant requests in a timely manner, or in the event such requests cannot be met within the time provisions of this Agreement, to make best efforts to fulfill such requests as soon as reasonably practicable. Also, if Company is aware of a possible delay in the fulfillment of a request, Company will provide notice of the impending delay as soon as possible after the impending delay is discovered.

**ARTICLE XIII. New York Insurance Regulatory Provisions** 

**To the extent applicable, the following additional provisions are included herein** 

13.1 Capacity of Personnel and Status of Facilities. Whenever the Fund utilizes its personnel to perform services for the Company pursuant to this Agreement, such personnel shall at all times remain employees of the Fund, subject solely to its direction and control. The Company shall have

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no liability to such employees for their welfare, salaries, fringe benefits, legally required employer contributions and tax obligations.

13.2 Control. The performance of services by the Fund for the Company pursuant to the Agreement shall in no way impair the absolute control of the business and operations of the Fund or the Company by their respective Boards of Directors.

13.3 Maintenance of Books and Records. The Fund and the Company each shall maintain its own books, accounts, and records in such a way as to disclosure clearly and accurately the nature and detail of the transactions between them, including such accounting information as is necessary to support the reasonableness of charges under this Agreement, and such additional information as the Fund may reasonably request for purposes of its internal bookkeeping and accounting operations. The Fund shall keep such books, records, and accounts insofar as they pertain to the computation of charges hereunder available for audit, inspection and copying by the Fund and persons authorized by it or any governmental agency having jurisdiction over the Fund during all reasonable business hours.

The Fund shall maintain format integrity and compatibility of the electronic records that constitute the Company's books of account. If the electronic system that created such records is to be replaced by a system with which the records would be incompatible, the Fund shall convert such pre- existing records to a format that is compatible with the new system. The Fund shall maintain acceptable backup (hard copy or another durable medium, as defined in Regulation No. 152, as long as the means to access the durable medium is also maintained at the Company's principal office) of the records constituting the Company's books of account. The Fund will maintain backup records in the event of disaster and in the event of a disaster, to the extent necessary, a disaster recovery site will be made available maintained by the Fund or an affiliate thereof.

13.4 Ownership and Custody of Records. All records, books, and files established and maintained by the Fund by reasonable of its performance of services under this Agreement, which absent this Agreement would have been held by the Fund, shall be deemed the property of the Fund and shall be maintained in accordance with applicable law and regulation, including, but not limited to, Regulation No. 152. Such records should be available, during normal business hours, for inspection by the Company, anyone authorized by the Company, and any governmental agency that has regulatory authority over the Company's business activities. Copies of such records, books and files shall be delivered to the Company on demand. All such records, books and files shall be promptly transferred to the Company by the Fund upon termination of this Agreement.

13.5 Right to Contract with Third Parties. Nothing herein shall be deemed to grant the Fund an exclusive right to provide services to the Company, and the Company retains the right to contract with any third party, affiliated or unaffiliated, for the performance of services for the use of facilities as are available to or have been requested by the Company pursuant to this Agreement.

The Fund, with the Company's consent, shall have the right to subcontract with any third party, affiliate or unaffiliated, for the performance of services requested by the Company provided that the Fund shall remain responsible for the performance of services by and such subcontractors in accordance with the terms of this agreement.

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13.6 Arbitration. Any dispute, controversy or claim arising out of, relating to or in connection with this Agreement, or the breach, termination, or validity thereof, shall be settled by arbitration administered by the American Arbitration Association in accordance with its Commercial Arbitration Rules, and judgment on the award rendered by the arbitrator(s) may be entered in any court having jurisdiction thereof.

13.7 Entire Agreement. This Agreement constitutes the entire agreement between the parties; and no other agreement, statement or promise not contained in this Agreement shall be valid or binding.

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

**THE VARIABLE ANNUITY LIFE INSURANCE COMPANY**

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| | |
|:---|:---|
| By: | <u>/s/ Mark R. Szycher</u> |
| Title: | <u>Vice President</u> |
| Date: | <u>7/8/2025</u> |
| **VALIC COMPANY I** | **VALIC COMPANY I** |
| By: | <u>/s/ John T. Genoy</u> |
| Title: | <u>President</u> |
| Date: | <u>7/11/2025</u> |

---

**THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK**

---

| | |
|:---|:---|
| By: | <u>/s/ Barbara Rayll</u> |
| Title: | <u>Vice President, Business Case Development</u> |
| Date: | <u>7/10/2025</u> |

---

**COREBRIDGE CAPITAL SERVICES, INC.**

---

| | |
|:---|:---|
| By: | <u>/s/ Christina M. Nasta</u> |
| Title: | <u>President</u> |
| Date: | <u>7/8/2025</u> |

---

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**<u>SCHEDULE A</u>**

**Investor Trading Policy** 

The Company has a policy to discourage excessive trading and market timing. Our investment options are not designed to accommodate short-term trading or "market timing" organizations, or individuals engaged in certain trading strategies, such as programmed transfers, frequent transfers, or transfers that are large in relation to the total assets of a mutual fund. These trading strategies may be disruptive to mutual funds by diluting the value of the fund shares, negatively affecting investment strategies and increasing portfolio turnover. Excessive trading also raises fund expenses, such as recordkeeping and transaction costs, and harms fund performance.

Accordingly, the Company has implemented certain policies and procedures intended to hinder short-term trading. If an investor sells fund shares valued at $5,000 or more, whether through an exchange, transfer, or any other redemption, the investor will not be able to make a purchase of $5,000 or more in that same fund for 30 calendar days.

This policy applies only to investor-initiated trades of $5,000 or more, and does not apply to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Plan-level or employer-initiated transactions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Purchase transactions involving transfers of assets or rollovers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Retirement plan contributions, loans, and distributions (including hardship withdrawals);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Roth IRA conversions or IRA recharacterizations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Systematic purchases or redemptions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Systematic account reallocations and/or rebalancing; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Trades of less than $5,000.

As described in a fund's prospectus or other disclosure documents, in addition to the above, fund purchases, transfers and other redemptions may be subject to other investor trading policies, including redemption fees, if applicable. Certain funds may set limits on transfers in and out of a fund within a set time period in addition to or in lieu of the policy above. Also, an employer's benefit plan may limit an investor's rights to transfer.

We intend to enforce these investor trading policies uniformly. We make no assurances, however, that all the risks associated with frequent trading will be completely eliminated by these policies and/or restrictions. If we are unable to detect or prevent market timing activity, the effect of such activity may result in additional transaction costs for the investment options and dilution of long- term performance returns. Thus, an investor's account value may be lower due to the effect of the extra costs and resultant lower performance. We reserve the right to modify these policies at any time.

Last updated: March 6, 2024

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**<u>APPENDIX A\*\*</u>**

<u>Names of Separate Accounts covered under this Agreement</u> 

Separate Account USL VA-R

Separate Account USL VL-R

Separate Account USL B

FSA Variable Separate Account

USL Separate Account RS

\*\* The parties hereto agree that this Appendix A may be updated from time to time to accurately reflect the Separate Accounts covered under this Agreement

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**<u>APPENDIX B\*\*</u>**

<u>Names of Contracts Funded by Separate Accounts</u> 

Select ReserveSM Flexible Payment Variable and Fixed Individual Deferred Annuity

Platinum InvestorSM Immediate Single Premium Variable Annuity Generations Variable Annuity

Platinum Investor Flexible Premium Variable Life Insurance Policies

Platinum Investor Survivor Last Survivor Flexible Premium Variable Life Insurance Policies

Platinum Investor PLUS Flexible Premium Variable Life Insurance Policies

Platinum Investor VIP Flexible Premium Variable Universal Life Insurance Policies

Protection Advantage Select Flexible Premium Variable Universal Life Insurance Policies

Income Advantage Select Flexible Premium Variable Universal Life Insurance Policies

Executive Advantage Group Flexible Premium Variable Universal Life Insurance Policies

Polaris Select Investor Variable Annuity

Portfolio Director

Select Reserve<sup>SM</sup> \*\* The parties hereto agree that this Appendix B may be revised and replaced as necessary to accurately reflect the Contracts covered under this Agreement

## Ex-99.(L)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective Amendment No. 1 to the Registration Statement on Form N-4 (No. 333-283464) (the "Registration Statement") of our report dated April 17, 2026 relating to the statutory basis financial statements of The United States Life Insurance Company in the City of New York and consent to the incorporation by reference in the Registration Statement of our report dated April 20, 2026 relating to the financial statements of each of the subaccounts of USL Separate Account RS indicated in our report. We also consent to the references to us under the headings "Financial Statements" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

New York, New York

April 24, 2026