# EDGAR Filing Document

**Accession Number:** 0000859607
**File Stem:** 0001133228-25-011332
**Filing Date:** 2025-10
**Character Count:** 112240
**Document Hash:** 9764fcb8e2b1aa05ba0dea7364ec2243
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001133228-25-011332.hdr.sgml**: 20251028

**ACCESSION NUMBER**: 0001133228-25-011332

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 18

**FILED AS OF DATE**: 20251028

**DATE AS OF CHANGE**: 20251028

**EFFECTIVENESS DATE**: 20251103

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SEPARATE ACCOUNT VA B
- **CENTRAL INDEX KEY:** 0000859607

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-06032
- **FILM NUMBER:** 251424741

**BUSINESS ADDRESS:**
- **STREET 1:** 6400 C STREET SW
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52499
- **BUSINESS PHONE:** 319-355-8366

**MAIL ADDRESS:**
- **STREET 1:** 6400 C STREET SW
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52499

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PFL ENDEAVOR VARIABLE ANNUITY ACCOUNT /NEW/
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NN ENDEAVOR VARIABLE ANNUITY ACCOUNT
- **DATE OF NAME CHANGE:** 19910331
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SEPARATE ACCOUNT VA B
- **CENTRAL INDEX KEY:** 0000859607

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-233836
- **FILM NUMBER:** 251424740

**BUSINESS ADDRESS:**
- **STREET 1:** 6400 C STREET SW
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52499
- **BUSINESS PHONE:** 319-355-8366

**MAIL ADDRESS:**
- **STREET 1:** 6400 C STREET SW
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52499

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PFL ENDEAVOR VARIABLE ANNUITY ACCOUNT /NEW/
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NN ENDEAVOR VARIABLE ANNUITY ACCOUNT
- **DATE OF NAME CHANGE:** 19910331

## Series and Classes Contracts Data

### SEPARATE ACCOUNT VA B (Series ID: S000006417)

| Class ID   | Class Name           | Ticker Symbol   |
|:---|:---|:---|
| C000216269 | Transamerica B-Share |  |

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

As filed with the Securities and Exchange Commission on October 28, 2025

Registration No. 333-233836 <br> 811-06032

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549**

**FORM N-4**

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

Pre-Effective Amendment No.

Post-Effective Amendment No. 11

and

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

Amendment No. 427

**SEPARATE ACCOUNT VA B**

(Exact Name of Registrant)

**TRANSAMERICA LIFE INSURANCE COMPANY**

(Name of Depositor)

6400 C Street SW

Cedar Rapids, IA 52499

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

Depositor's Telephone Number: (319)355-8511

Brian Stallworth, Esquire

Transamerica Life Insurance Company

c/o Office of the General Counsel

6400 C Street SW

Cedar Rapids, IA 52499

It is proposed that this filing become effective:

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

☑ on November 3, 2025, 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)

Registrant is filing this post-effective amendment (the "Amendment") for the sole purpose of supplementing the Prospectus dated May 1, 2025, for the Transamerica B-Share Variable Annuity Registration Statement. The Amendment is not intended to amend or delete any part of Part A or Part B to the Registration Statement, except as specifically noted herein. Parts A and B included in [Post-Effective Amendment No. 10 to the Registration Statement](https://www.sec.gov/ix?doc=/Archives/edgar/data/859607/000119312525099880/d912288d485bpos.htm)(File No. 333-233836) are hereby incorporated by reference to the extent required by applicable law. A new Part C is included in the Amendment.

---

| | |
|:---|:---|
| **Transamerica B-Share Variable Annuity** | **Transamerica Axiom<sup>SM</sup> III Variable Annuity** |
| **Transamerica I-Share II Variable Annuity** | **Transamerica Principium IV<sup>SM</sup> Variable Annuity** |

---

**Issued by**

**TRANSAMERICA LIFE INSURANCE COMPANY**

**SEPARATE ACCOUNT VA B**

**and**

**TRANSAMERICA FINANCIAL LIFE INSURANCE COMPANY**

**SEPARATE ACCOUNT VA BNY**

**Supplement dated October 28, 2025**

**to the**

**Prospectus dated May 1, 2025**

**Addition of New Subaccount.** On or about November 3, 2025, the Putnam VT International Value Fund Subaccount will be made available as a new subaccount under the Contract. The Putnam VT International Value Fund Subaccount invests in the Putnam Variable Trust Class IB shares ("Putnam VT International Value Fund"). The fund is advised by Putnam Investment Management, LLC and subadvised by Franklin Advisers, Inc. The fund's principal investment objective is to seek capital growth, with current income as a secondary objective.

**Effective on or about November 3, 2025, the following updates will be made:**

&nbsp;&nbsp;&nbsp;&nbsp;• The
 Fund Facilitation Fee table of Note 5 Base Contract Expenses in the Notes to Fee Table is
 revised to reflect the following addition to the investment options:

---

| | |
|:---|:---|
| **Portfolio Companies** | **Annualized Fee %** |
| Putnam VT International Value Fund – Class IB | 0.15% |

---

&nbsp;&nbsp;&nbsp;&nbsp;• The
 Appendix: Investment Options Available Under the Policy is revised to reflect the following
 addition to the investment options:

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Investment Objective** | **Underlying Fund Portfolio and (1) Adviser/Sub-adviser** | | | **Current Expenses Plus Platform Charges** | **Average Annual Total Returns <br> (as of 12/31/24)** | **Average Annual Total Returns <br> (as of 12/31/24)** | **Average Annual Total Returns <br> (as of 12/31/24)** |
| **Investment Objective** | **Underlying Fund Portfolio and (1) Adviser/Sub-adviser** | <br>**Current Expenses** | <br>**Platform Charges** | **Current Expenses Plus Platform Charges** | **1 year** | **5 years** | **10 years** |
| Seeks capital growth. Current income is a secondary objective. | Putnam VT International Value Fund – Class IB<br> **Advised by:** *Putnam Investment Management, LLC*,<br> **Subadvised by:** *Franklin Advisers, Inc.* | 1.07% | 0.15% | 1.22% | 5.21% | 6.81% | 5.46% |

---

&nbsp;&nbsp;&nbsp;&nbsp;• The
 Appendix: Designated Investment Options is revised to reflect the following addition to the
 designated investment options:

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **Return of**<br> **Premium**<br> **Death**<br> **Benefit** | **Annual**<br> **Step-Up**<br> **Death**<br> **Benefit** | **Retirement**<br> **Income**<br> **Max<sup>®</sup>**<br> **1.2 Rider** | **Retirement**<br> **Income**<br> **Choice<sup>®</sup>**<br> **1.7 Rider** |
| **Subaccounts** | | | | **Prior to**<br> **9/1/2020**<br> **Group**<br> **A, B or C** |
| Putnam VT International Value Fund – Class IB | √ | √ |  | A |

---

&nbsp;&nbsp;&nbsp;&nbsp;• The
 Appendix: Transamerica Principal Optimizer<sup>SM</sup> and Transamerica Income Edge<sup>SM</sup>
 1.2 Investment Options is revised to reflect the following addition to the rider investment
 options:

---

| | | |
|:---|:---|:---|
| | **Select**<br> **Investment**<br> **Options** | **Flexible**<br> **Investment**<br> **Options** |
| **Subaccounts** | | |
| Putnam VT International Value Fund – Class IB | | √ |

---

This Supplement updates certain information in the above referenced Prospectus. Except as indicated in this Supplement, all other information included in the Prospectus remains unchanged. We will send you another copy of the applicable Prospectus or any supplement without charge upon request. Please contact our Administrative Office referenced in the Prospectus.

**This Supplement must be accompanied or preceded by the applicable Prospectus.**

**Please read this Supplement carefully and retain it for future reference.**

**PART C**

**OTHER INFORMATION**

**Item 27. Exhibits**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| (a) | Board of Directors Resolution |
| (a)(1) | [Resolution of the Board of Directors of Transamerica Life Insurance Company authorizing establishment of the Separate Account. Note 1](http://www.sec.gov/Archives/edgar/data/859607/000119312512509722/d448188dex1.htm) |
| (b) | Custodian Agreements. Not applicable |
| (c) | Underwriting Contracts |
| (c)(1) | [Amended and restated Principal Underwriting Agreement by and between Transamerica Life Insurance Company, on its own behalf and on the behalf of the Separate Account, and Transamerica Capital, Inc. Note 10](http://www.sec.gov/Archives/edgar/data/859607/000119312513148530/d448188dex3a.htm) |
| (d) | Contracts |
| (d)(1) | [Policy. Note 23](http://www.sec.gov/Archives/edgar/data/859607/000119312519249116/d798817dex994a.htm) |
| (d)(2) | [Policy with Liquidity Rider. Note 23](http://www.sec.gov/Archives/edgar/data/859607/000119312519249116/d798817dex994b.htm) |
| (d)(3) | [Policy Rider (Transamerica Principal Optimizer). Note 23](http://www.sec.gov/Archives/edgar/data/859607/000119312519249116/d798817dex994c.htm) |
| (d)(4) | [Policy Rider (Retirement Income Max 1.2 Compounding). Note 23](http://www.sec.gov/Archives/edgar/data/859607/000119312519249116/d798817dex994d.htm) |
| (d)(5) | [Policy Rider (Retirement Income Choice 1.7 Simple Enhanced). Note 23](http://www.sec.gov/Archives/edgar/data/859607/000119312519249116/d798817dex994e.htm) |
| (d)(6) | [Policy Rider (Retirement Income Choice 1.7 Simple Non-Enhanced). Note 23](http://www.sec.gov/Archives/edgar/data/859607/000119312519249116/d798817dex994f.htm) |
| (d)(7) | [Policy Rider (Transamerica Income Edge 1.2). Note 23](http://www.sec.gov/Archives/edgar/data/859607/000119312519249116/d798817dex994g.htm) |
| (e) | Applications |
| (e)(1) | [Application. Note 23](http://www.sec.gov/Archives/edgar/data/859607/000119312519249116/d798817dex995a.htm) |
| (f) | Depositor's Certificate of Incorporation and By-laws |
| (f)(1) | [Articles of Incorporation of Transamerica Life Insurance Company. Note 2](http://www.sec.gov/Archives/edgar/data/1475232/000119312510211886/dex996a.htm) |
| (f)(2) | [Bylaws of Transamerica Life Insurance Company. Note 2](http://www.sec.gov/Archives/edgar/data/1475232/000119312510211886/dex996b.htm) |
| (g) | Reinsurance Contracts - Not Applicable |
| (h) | Participation Agreements |
| (h)(1) | [Participation Agreement (AllianceBernstein). Note 3](http://www.sec.gov/Archives/edgar/data/1034624/000092838500001302/0000928385-00-001302.txt) |
| (h)(1)(i) | [Amendment No. 1 to Participation Agreement (AllianceBernstein). Note 4](http://www.sec.gov/Archives/edgar/data/1016809/000092838502000148/dex8n1.txt) |
| (h)(1)(ii) | [Amendment No. 5 to Participation Agreement (AllianceBernstein). Note 5](http://www.sec.gov/Archives/edgar/data/1114807/000119312505175852/dex8c2.htm) |
| (h)(1)(iii) | [Amendment No. 11 to Participation Agreement (AllianceBernstein). Note 6](http://www.sec.gov/Archives/edgar/data/1114807/000119312511266434/d233279dex8c4.htm) |
| (h)(1)(iv) | [Amendment No. 13 to Participation Agreement (AllianceBernstein). Note 14](http://www.sec.gov/Archives/edgar/data/859607/000119312514165297/d696639dex8a4.htm) |
| (h)(1)(v) | [Amended Schedule A to Participation Agreement dated May 1, 2015 (AllianceBernstein). Note 16](http://www.sec.gov/Archives/edgar/data/859607/000119312515145992/d857396dex8a5.htm) |
| (h)(1)(vi) | [Amended Schedule A to Participation Agreement dated May 1, 2017 (AllianceBernstein). Note 21](http://www.sec.gov/Archives/edgar/data/859607/000119312517134254/d359414dex998a6.htm) |
| (h)(1)(vii) | [Amended Schedule A to Participation Agreement dated May 1, 2020 (AllianceBernstein). Note 24](http://www.sec.gov/Archives/edgar/data/859607/000119312520155152/d929599dex998a7.htm) |
| (h)(1)(viii) | [Amendment No. 14 to Participation Agreement (AllianceBernstein). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h1viii.htm) |
| (h)(1)(ix) | [Amendment No. 15 to Participation Agreement (AllianceBernstein). Note 33](https://www.sec.gov/Archives/edgar/data/859607/000119312525099880/d912288dex99h1ix.htm) |
| (h)(2) | [Participation Agreement (American Funds). Note 7](http://www.sec.gov/Archives/edgar/data/859607/000119312509238252/dex8u.htm) |
| (h)(2)(i) | [Amendment No. 2 to Participation Agreement (American Funds). Note 7](http://www.sec.gov/Archives/edgar/data/859607/000119312509238252/dex8u.htm) |
| (h)(2)(ii) | [Amendment No. 6 to Participation Agreement (American Funds). Note 1](http://www.sec.gov/Archives/edgar/data/859607/000119312512509722/d448188dex8b2.htm) |
| (h)(2)(iii) | [Amendment No. 8 to Participation Agreement (American Funds). Note 13](http://www.sec.gov/Archives/edgar/data/859607/000119312514062300/d678411dex8b3.htm) |
| (h)(2)(iv) | [Amendment No. 9 to Participation Agreement (American Funds). Note 15](http://www.sec.gov/Archives/edgar/data/859607/000119312514456310/d753507dex8p4.htm) |
| (h)(2)(v) | [Amendment No. 10 to Participation Agreement (American Funds). Note 20](http://www.sec.gov/Archives/edgar/data/859607/000119312516675169/d218333dex998b5.htm) |
| (h)(2)(vi) | [Amendment No. 11 to Participation Agreement (American Funds). Note 21](http://www.sec.gov/Archives/edgar/data/859607/000119312517134254/d359414dex998b6.htm) |
| (h)(2)(vii) | [Amendment No. 12 to Participation Agreement (American Funds). Note 2](http://www.sec.gov/Archives/edgar/data/859607/000119312520155152/d929599dex998b7.htm) |
| (h)(2)(viii) | [Amendment No. 13 to Participation Agreement (American Funds). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h2viii.htm) |
| (h)(2)(viv) | [Amendment No. 14 to Participation Agreement (American Funds). Note 33](https://www.sec.gov/Archives/edgar/data/859607/000119312525099880/d912288dex99h2viv.htm) |
| (h)(3) | [Amended and Restated Participation Agreement (Fidelity). Note 8](http://www.sec.gov/Archives/edgar/data/1114807/000119312506090830/dex8i.htm) |

---

---

| | |
|:---|:---|
| (h)(3)(i) | [Amendment No. 7 to Participation Agreement (Fidelity). Note 9](http://www.sec.gov/Archives/edgar/data/1114807/000119312512386210/d370573dex8i1.htm) |
| (h)(3)(ii) | [Summary Prospectus Agreement (Fidelity). Note 1](http://www.sec.gov/Archives/edgar/data/859607/000119312512509722/d448188dex8c2.htm) |
| (h)(3)(iii) | [Amendment No. 8 to Participation Agreement (Fidelity). Note 11](http://www.sec.gov/Archives/edgar/data/859607/000119312513338046/d581832dex8r2.htm) |
| (h)(3)(iv) | [Amended Schedule A to Participation Agreement dated May 1, 2017 (Fidelity). Note 21](http://www.sec.gov/Archives/edgar/data/859607/000119312517134254/d359414dex998c4.htm) |
| (h)(3)(v) | [Amended Schedule A to Participation Agreement dated May 1, 2020 (Fidelity). Note 24](http://www.sec.gov/Archives/edgar/data/859607/000119312520155152/d929599dex998c5.htm) |
| (h)(3)(vi) | [Amendment No. 9 to Participation Agreement (Fidelity). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h3vi.htm) |
| (h)(3)(vii) | [Amendment No. 10 to Participation Agreement (Fidelity). Note 33](https://www.sec.gov/Archives/edgar/data/859607/000119312525099880/d912288dex99h3vii.htm) |
| (h)(4) | [Participation Agreement (GE). Note 7](http://www.sec.gov/Archives/edgar/data/859607/000119312509238252/dex8v.htm) |
| (h)(4)(i) | [Amendment No. 1 to Participation Agreement (GE). Note 6](http://www.sec.gov/Archives/edgar/data/1114807/000119312511266434/d233279dex8o1.htm) |
| (h)(4)(ii) | [Amendment No. 2 to Participation Agreement (GE). Note 11](http://www.sec.gov/Archives/edgar/data/859607/000119312513338046/d581832dex8v2.htm) |
| (h)(4)(iii) | [Amendment No. 3 to Participation Agreement (GE/SSGA). Note 22](http://www.sec.gov/Archives/edgar/data/859607/000119312518141046/d489523dex998d3.htm) |
| (h)(4)(iv) | [Amendment No. 5 to Participation Agreement (GE/SSGA). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h4iv.htm) |
| (h)(4)(v) | [Amendment No. 6 to Participation Agreement (GE/SSGA). Note 33](https://www.sec.gov/Archives/edgar/data/859607/000119312525099880/d912288dex99h4v.htm) |
| (h)(5) | [Amended and Restated Participation Agreement (TST). Note 10](http://www.sec.gov/Archives/edgar/data/859607/000119312513148530/d448188dex8e.htm) |
| (h)(5)(i) | [Amendment No. 1 to Participation Agreement (TST). Note 11](http://www.sec.gov/Archives/edgar/data/859607/000119312513338046/d581832dex8w1.htm) |
| (h)(5)(ii) | [Amended Schedule A to Participation Agreement dated September 18, 2013 (TST). Note 12](http://www.sec.gov/Archives/edgar/data/859607/000119312513388361/d552787dex8e2.htm) |
| (h)(5)(iii) | [Amended Schedule A to Participation Agreement dated October 31, 2013 (TST). Note 13](http://www.sec.gov/Archives/edgar/data/859607/000119312514062300/d678411dex8e3.htm) |
| (h)(5)(iv) | [Amended Schedule A to Participation Agreement dated May 1, 2014 (TST). Note 14](http://www.sec.gov/Archives/edgar/data/859607/000119312514165297/d696639dex8e4.htm) |
| (h)(5)(v) | [Amendment No. 2 to Participation Agreement (TST). Note 15](http://www.sec.gov/Archives/edgar/data/859607/000119312514456310/d753507dex8r4.htm) |
| (h)(5)(vi) | [Amended Schedule A to Participation Agreement dated May 1, 2015 (TST). Note 16](http://www.sec.gov/Archives/edgar/data/859607/000119312515145992/d857396dex8e6.htm) |
| (h)(5)(vii) | [Amended Schedule A to Participation Agreement dated July 1, 2015 (TST). Note 17](http://www.sec.gov/Archives/edgar/data/859607/000119312515342290/d98659dex8e7.htm) |
| (h)(5)(viii) | [Amended Schedule A to Participation Agreement dated December 18, 2015 (TST). Note 18](http://www.sec.gov/Archives/edgar/data/859607/000119312516558980/d132573dex8e8.htm) |
| (h)(5)(ix) | [Amended Schedule A to Participation Agreement dated March 21, 2016 (TST). Note 18](http://www.sec.gov/Archives/edgar/data/859607/000119312516558980/d132573dex8e9.htm) |
| (h)(5)(x) | [Amended Schedule A to Participation Agreement dated May 1, 2016 (TST). Note 18](http://www.sec.gov/Archives/edgar/data/859607/000119312516558980/d132573dex8e10.htm) |
| (h)(5)(xi) | [Amended Schedule A to Participation Agreement dated December 16, 2016 (TST). Note 19](http://www.sec.gov/Archives/edgar/data/859607/000119312517012281/d431959dex8e11.htm) |
| (h)(5)(xii) | [Amended Schedule A to Participation Agreement dated May 1, 2017 (TST). Note 21](http://www.sec.gov/Archives/edgar/data/859607/000119312517134254/d359414dex998e12.htm) |
| (h)(5)(xiii) | [Amended Schedule A to Participation Agreement dated September 29, 2017 (TST). Note 22](http://www.sec.gov/Archives/edgar/data/859607/000119312518141046/d489523dex99e13.htm) |
| (h)(5)(xiv) | [Amended Schedule A to Participation Agreement dated May 1, 2020 (TST). Note 24](http://www.sec.gov/Archives/edgar/data/859607/000119312520155152/d929599dex998e14.htm) |
| (h)(5)(xv) | [Amended Schedule A to Participation Agreement dated May 1, 2023 (TST). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h5xv.htm) |
| (h)(5)(xvi) | [Amendment No. 3 to Participation Agreement (TST). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h5xvi.htm) |
| (h)(5)(xvii) | [Amendment No. 4 to Participation Agreement (TST). Note 33](https://www.sec.gov/Archives/edgar/data/859607/000119312525099880/d912288dex99h5xvii.htm) |
| (h)(5)(xviii) | [Amended Schedule A to Participation Agreement dated May 1, 2024 (TST). Note 33](https://www.sec.gov/Archives/edgar/data/859607/000119312525099880/d912288dex99h5xviii.htm) |
| (h)(6) | [Participation Agreement (Vanguard). Note 25](http://www.sec.gov/Archives/edgar/data/1265897/000095014404000355/g85100aexv99wxhyviia.txt) |
| (h)(6)(i) | [Seventh Amendment to Participation Agreement (Vanguard). Note 26](http://www.sec.gov/Archives/edgar/data/859607/000119312513012758/d448152dex8f1.htm) |
| (h)(6)(ii) | [Eighth Amendment to Participation Agreement (Vanguard). Note 26](http://www.sec.gov/Archives/edgar/data/859607/000119312513012758/d448152dex8f2.htm) |
| (h)(6)(iii) | [Ninth Amendment to Participation Agreement (Vanguard). Note 27](http://www.sec.gov/Archives/edgar/data/859607/000119312514165277/d678411dex8f3.htm) |
| (h)(6)(iv) | [Amended Schedule A to Participation Agreement dated May 1, 2017 (Vanguard). Note 28](http://www.sec.gov/Archives/edgar/data/859607/000119312517134289/d359406dex998f4.htm) |
| (h)(6)(v) | [Amended Schedule A to Participation Agreement dated September 22, 2017 (Vanguard). Note 29](http://www.sec.gov/Archives/edgar/data/859607/000119312518141239/d466522dex998f5.htm) |
| (h)(6)(vi) | [Amended Schedule A to Participation Agreement dated October 28, 2019 (Vanguard). Note 30](http://www.sec.gov/Archives/edgar/data/859607/000119312520125228/d898135dex998a6.htm) |
| (h)(6)(vii) | [Amended Schedule A to Participation Agreement dated January 13, 2020 (Vanguard). Note 30](http://www.sec.gov/Archives/edgar/data/859607/000119312520125228/d898135dex998a7.htm) |
| (h)(6)(viii) | [Amendment No. 10 to Participation Agreement (Vanguard). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h6viii.htm) |
| (h)(6)(viv) | [Amendment No. 11 to Participation Agreement (Vanguard). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h6viv.htm) |
| (h)(7) | [Participation Agreement (DFA). Note 31](http://www.sec.gov/Archives/edgar/data/859607/000119312519247729/d764323dex998b.htm) |
| (h)(7)(i) | [Amendment to Participation Agreement (DFA). Note 31](http://www.sec.gov/Archives/edgar/data/859607/000119312519247729/d764323dex998b1.htm) |
| (h)(7)(ii) | [Amendment No. 4 to Participation Agreement (DFA). Note 32](http://www.sec.gov/Archives/edgar/data/859607/000119312524116493/d774421dex99h7ii.htm) |
| (h)(7)(iii) | [Amendment No. 5 to Participation Agreement (DFA). Note 33](https://www.sec.gov/Archives/edgar/data/859607/000119312525099880/d912288dex99h7iii.htm) |
| (i) | Administrative Contracts. Not applicable. |
| (j) | Other Material Contracts. Not applicable. |

---

---

| | |
|:---|:---|
| (k) | [Legal Opinion. Opinion and Consent of Counsel. Note 34](tbsva-efp18560_ex99k.htm) |
| (l) | [Other Opinions. Consent of Independent Registered Public Accounting Firm. Note 34](tbsva-efp18560_ex99l.htm) |
| (l)(i) | [Other Opinions. Consent of Independent Registered Public Accounting Firm. Note 34](tbsva-efp18560_ex99li.htm) |
| (m) | Omitted Financial Statements. Not applicable |
| (n) | Initial Capital Agreements. Not applicable |
| (o) | Not applicable. |
| (p) | [Powers of Attorney. Note 34](tbsva-efp18560_ex99p.htm) |
| (p)(i) | [Resolution of the Board of Directors Authorizing the Principal Executive Officer to sign on behalf of Transamerica Life Insurance Company pursuant to power of attorney. Note](https://www.sec.gov/Archives/edgar/data/859607/000119312525099880/d912288dex99p1.htm) 33 |
| (101) | Inline Interactive Data File |
| (101.INS) | Interactive Data File |
| (101.SCH) | XBRL Taxonomy Extension Schema |

---

---

| | |
|:---|:---|
| Note 1. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-185573) filed on December 20, 2012. |
| Note 2. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-169445) filed on September 17, 2010. |
| Note 3. | Incorporated herein by reference to Post-Effective Amendment No. 3 to Form N-4 Registration Statement (File No. 333-26209) filed on April 28, 2000. |
| Note 4. | Incorporated herein by reference to Post-Effective Amendment No. 11 to Form N-4 Registration Statement (File No. 333-7509) filed on January 18, 2002. |
| Note 5. | Incorporated herein by reference to Pre-Effective Amendment No. 1 to Form N-4 Registration Statement (File No. 333-125817) filed on August 29, 2005. |
| Note 6. | Incorporated herein by reference to Post-Effective Amendment No. 21 to Form N-4 Registration Statement (File No. 333-125817) filed on October 7, 2011. |
| Note 7. | Incorporated herein by reference to Post-Effective Amendment No. 47 to Form N-4 Registration Statement (File No. 33-33085) filed on November 19, 2009. |
| Note 8. | Incorporated herein by reference to Post-Effective Amendment No. 1 to Form N-4 Registration Statement (File No. 333-125817) filed on April 27, 2006. |
| Note 9. | Incorporated herein by reference to Post-Effective Amendment No. 26 to Form N-4 Registration Statement (File No. 333-125817) filed on September 10, 2012. |
| Note 10. | Incorporated herein by reference to Pre-Effective Amendment No. 1 to Form N-4 Registration Statement (File No. 333-185573) filed on April 10, 2013. |
| Note 11. | Incorporated herein by reference to Post-Effective Amendment No. 59 to Form N-4 Registration Statement (File No. 33-33085) filed on August 16, 2013. |
| Note 12. | Incorporated herein by reference to Pre-Effective Amendment No. 2 to Form N-4 Registration Statement (File No. 333-189435) filed on October 2, 2013. |
| Note 13. | Incorporated herein by reference to Post-Effective Amendment No. 2 to Form N-4 Registration Statement (File No. 333-186031) filed on February 21, 2014. |
| Note 14. | Incorporated herein by reference to Post-Effective Amendment No. 3 to Form N-4 Registration Statement (File No. 333-185573) filed on April 29, 2014. |
| Note 15. | Incorporated herein by reference to Post-Effective Amendment No. 67 to Form N-4 Registration Statement (File No. 33-56908) filed on December 30, 2014. |
| Note 16. | Incorporated herein by reference to Post-Effective Amendment No. 6 to Form N-4 Registration Statement (File No. 333-185573) filed on April 24, 2015. |
| Note 17. | Incorporated herein by reference to Post-Effective Amendment No. 4 to Form N-4 Registration Statement (File No. 333-186029) filed on October 13, 2015. |
| Note 18. | Incorporated herein by reference to Post-Effective Amendment No. 7 to Form N-4 Registration Statement (File No. 333-185573) filed on April 27, 2016. |
| Note 19. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-215598) filed on January 18, 2017. |
| Note 20. | Incorporated herein by reference to Post-Effective Amendment No. 12 to Form N-4 Registration Statement (File No. 333-189435) filed on August 8, 2016. |
| Note 21. | Incorporated herein by reference to Post-Effective Amendment No. 9 to Form N-4 Registration Statement (File No. 333-185573) filed on April 24, 2017. |
| Note 22. | Incorporated herein by reference to Post-Effective Amendment No. 10 to Form N-4 Registration Statement (File No. 333-185573) filed on April 30, 2018. |

---

---

| | |
|:---|:---|
| Note 23. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-233836) filed on September 19, 2019. |
| Note 24. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-238763) filed on May 29, 2020. |
| Note 25. | Incorporated herein by reference to Pre-Effective Amendment No. 1 to Form N-6 Registration Statement (File No. 333-109579) filed on January 16, 2004. |
| Note 26. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-186031) filed on January 15, 2013. |
| Note 27. | Incorporated herein by reference to Post-Effective Amendment No. 4 to Form N-4 Registration Statement (File No. 333-186031) filed on April 29, 2014. |
| Note 28. | Incorporated herein by reference to Post-Effective Amendment No. 10 to Form N-4 Registration Statement (File No. 333-186031) filed on April 24, 2017. |
| Note 29. | Incorporated herein by reference to Post-Effective Amendment No. 11 to Form N-4 Registration Statement (File No. 333-186031) filed on April 30, 2018. |
| Note 30. | Incorporated herein by reference to Post-Effective Amendment No. 1 to Form N-4 Registration Statement (File No. 333-233812) filed on April 29, 2020. |
| Note 31. | Incorporated herein by reference to the Initial Filing of Form N-4 Registration Statement (File No. 333-233812) filed on September 18, 2019. |
| Note 32. | Incorporated herein by reference to Post-Effective Amendment No. 9 to Form N-4 Registration Statement (File No. 333-233836) filed on April 26, 2024. |
| Note 33. | Incorporated herein by reference to Post-Effective Amendment No. 10 to Form N-4 Registration Statement (File No. 333-233836) filed on April 28, 2025. |
| Note 34. | Filed herewith. |

---

**Item 28. Directors and Officers of the Depositor (Transamerica Life Insurance Company)**

---

| | |
|:---|:---|
| **Name and Business Address** | **Principal Positions and Offices with Depositor** |
| Jamie Ohl | Director and President |
| 1801 California St. Suite 5200 |  |
| Denver, CO 80202 |  |
| Bonnie T. Gerst | Director, Chairman of the Board and Senior Vice President, Financial Assets |
| 6400 C Street SW |  |
| Cedar Rapids, Iowa 52499 |  |
| Andrew S. Williams | Director, General Counsel, Secretary and Senior Vice President |
| 100 Light Street |  |
| Baltimore, MD 21202 |  |
| Maurice Perkins | Director, Chief Corporate Affairs Officer |
| 100 Light Street |  |
| Baltimore, MD 21202 |  |
| Matt Keppler | Director, Chief Financial Officer, Executive Vice President and Treasurer |
| 100 Light Street |  |
| Baltimore, MD 21202 |  |
| Chris Giovanni | Director, Chief Strategy & Development Officer and Senior Vice President |
| 100 Light Street |  |
| Baltimore, MD 21202 |  |

---

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

As of December 31, 2024, the following pages shows all corporations directly or indirectly controlled or under common control, with the Depositor, showing the state or other sovereign power under the laws of which each is organized and the percentage owner ship of voting securities giving rise to the control relationship

---

| | | | |
|:---|:---|:---|:---|
| **Company Name** | **Immediate Parent Ownership %** | **Parent** | **State/Country** |
| 239 West 20th Street, LLC | 100% | Yarra Rapids, LLC | DE, USA |
| 25 East 38th Street, LLC | 100% | Yarra Rapids, LLC | DE, USA |
| 313 East 95th Street, LLC | 100% | Yarra Rapids, LLC | DE, USA |
| 319 East 95th Street, LLC | 100% | Yarra Rapids, LLC | DE, USA |
| Administrative Group, LLC | 100% | AUSA Holding, LLC | IA, USA |
| ADMS Global Services (Thailand) Limited | 47.37% | AEGON DMS Holding B.V. | Thailand |
| AEGON Administracion y Servicios Aie | Other Manner of Control | Aegon Iberia Holding BV, Sucursal en España | Spain |
| AEGON Administracion y Servicios Aie | 100% | AEGON España, S.A.U. de Seguros y Reaseguros | Spain |
| AEGON Administracion y Servicios Aie | Other Manner of Control | Aegon Mediacion S.L.U. | Spain |
| AEGON Administracion y Servicios Aie | Other Manner of Control | SANTANDER GENERALES SEGUROS Y REASEGUROS, S.A. | Spain |
| AEGON Administracion y Servicios Aie | Other Manner of Control | SANTANDER VIDA SEGUROS Y REASEGUROS, S.A. | Spain |
| AEGON Administracion y Servicios Aie | Other Manner of Control | Serenitas, S.L.U. | Spain |
| AEGON Administracion y Servicios Aie | Other Manner of Control | AEGON SANTANDER PORTUGAL NÃO VIDA - COMPANHIA DE SEGUROS S.A. | Spain |
| AEGON Administracion y Servicios Aie | Other Manner of Control | AEGON SANTANDER PORTUGAL VIDA - COMPANHIA DE SEGUROS DE VIDA S.A. | Spain |
| AEGON Affordable Housing Debt Fund I, LLC | Other Manner of Control | AHDF Manager I, LLC | DE, USA |
| AEGON Affordable Housing Debt Fund I, LLC | 5% | Transamerica Life Insurance Company | DE, USA |
| AEGON AM Funds, LLC | 100% | AEGON USA Investment Management, LLC | DE, USA |
| Aegon AM Private Equity Partners I, LLC | 100% | AEGON USA Investment Management, LLC | DE, USA |
| Aegon AM Private Equity Partners II, LLC | 100% | AEGON USA Investment Management, LLC | DE, USA |
| AEGON Asia B.V. | 100% | AEGON International B.V. | Netherlands |
| Aegon Asset Management (Asia) Limited | 100% | AEGON Asset Management Holding B.V. | Hong Kong |
| AEGON Asset Management Holding B.V. | 100% | Aegon Ltd. | Netherlands |
| AEGON Asset Management Hungary B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| Aegon Asset Management Limited | 100% | Aegon Asset Management UK plc | United Kingdom |

---

---

| | | | |
|:---|:---|:---|:---|
| Aegon Asset Management Pan-Europe B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| Aegon Asset Management UK Holdings Limited | 100% | AEGON Asset Management Holding B.V. | United Kingdom |
| Aegon Asset Management UK plc | 100% | Aegon Asset Management UK Holdings Limited | United Kingdom |
| AEGON Brazil Holding B.V. | 100% | AEGON International B.V. | Netherlands |
| AEGON Brazil Holding II B.V. | 100% | AEGON International B.V. | Netherlands |
| AEGON CEE B.V. | 100% | Aegon Ltd. | Netherlands |
| Aegon Community Investments 50, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 51, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 52, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 53, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 54, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 55, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 56, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 57, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 58, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 59, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 60, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 61, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 62, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 63, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 64, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 65, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 66, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 67, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 68, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Aegon Community Investments 69, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| AEGON Corporate Center B.V. | 100% | Aegon Ltd. | Netherlands |
| AEGON Custody B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| AEGON Derivatives N.V. | 100% | Aegon Ltd. | Netherlands |
| AEGON Digital Investments Holding B.V. | 100% | Aegon Ltd. | Netherlands |
| AEGON Direct Marketing Services International, LLC | 100% | AUSA Holding, LLC | MD, USA |
| AEGON Direct Marketing Services Mexico Servicios, S.A. de C.V. | Other Manner of Control | AEGON DMS Holding B.V. | Mexico |
| AEGON Direct Marketing Services Mexico Servicios, S.A. de C.V. | 100% | AEGON Mexico Holding B.V. | Mexico |
| AEGON Direct Marketing Services Mexico, S.A. de C.V. | 5.82% | AEGON DMS Holding B.V. | Mexico |
| AEGON Direct Marketing Services Mexico, S.A. de C.V. | 92.96% | AEGON Mexico Holding B.V. | Mexico |
| AEGON Direct Marketing Services, Inc. | 100% | Transamerica Life Insurance Company | MD, USA |
| AEGON DMS Holding B.V. | 100% | AEGON International B.V. | Netherlands |
| AEGON EDC Limited | 100% | Aegon Ltd. | United Kingdom |
| Aegon Employees Netherlands B.V. | 100% | AEGON Europe Holding B.V. | Netherlands |
| Aegon Energy Management, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| AEGON España, S.A.U. de Seguros y Reaseguros | 100% | Aegon Iberia Holding BV, Sucursal en España | Spain |
| AEGON Europe Holding B.V. | 100% | Aegon Ltd. | Netherlands |
| AEGON Financial Services Group, Inc. | 100% | Transamerica Life Insurance Company | MN, USA |
| AEGON Funding Company LLC | 100% | Transamerica Corporation | DE, USA |
| Aegon Global Services, LLC | 100% | Commonwealth General Corporation | IA, USA |
| AEGON Growth Capital Fund I C.V. | 100% | AEGON Growth Capital Fund I GP B.V. | Netherlands |
| AEGON Growth Capital Fund I GP B.V. | 100% | AEGON Digital Investments Holding B.V. | Netherlands |
| AEGON Growth Capital Management B.V. | 100% | Aegon Ltd. | Netherlands |
| AEGON Iberia Holding B.V. | 100% | Aegon Ltd. | Netherlands |
| Aegon Iberia Holding BV, Sucursal en España | 100% | AEGON Iberia Holding B.V. | Spain |
| AEGON India Holding B.V. | 100% | AEGON International B.V. | Netherlands |
| Aegon Insights (Thailand) Limited | Other Manner of Control | Aegon Insights Limited | Thailand |
| Aegon Insights (Thailand) Limited | 100% | Transamerica International Direct Marketing Consultants, LLC | Thailand |
| Aegon Insights Australia Pty Limited | 100% | Transamerica Direct Marketing Asia Pacific Pty. Ltd. | Australia |
| Aegon Insights Limited | 100% | AEGON DMS Holding B.V. | Hong Kong |
| AEGON Institutional Markets, Inc. | 100% | Commonwealth General Corporation | DE, USA |
| AEGON International B.V. | 100% | Aegon Ltd. | Netherlands |
| AEGON Investment Management B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| AEGON Investment Solutions - Nominee 1 (Gross) Ltd. | 100% | AEGON UK plc | United Kingdom |
| AEGON Investment Solutions - Nominee 2 (Net) Ltd. | 100% | AEGON UK plc | United Kingdom |
| AEGON Investment Solutions - Nominee 3 (ISA) Ltd. | 100% | AEGON UK plc | United Kingdom |
| AEGON Investment Solutions Ltd. | 100% | Aegon UK Investment Holdings Limited | United Kingdom |
| Aegon Investments Limited | 100% | Aegon UK Investment Holdings Limited | United Kingdom |
| Aegon LIHTC Fund 50, LLC | 51.01% | Aegon LIHTC Fund 63, LLC | DE, USA |
| Aegon LIHTC Fund 51, LLC | 0.01% | Aegon Community Investments 51, LLC | DE, USA |
| Aegon LIHTC Fund 52, LLC | 0.01% | Aegon Community Investments 52, LLC | DE, USA |
| Aegon LIHTC Fund 52, LLC | 1% | Transamerica Life Insurance Company | DE, USA |
| Aegon LIHTC Fund 52, LLC | 10.81% | Transamerica Financial Life Insurance Company | DE, USA |

---

---

| | | | |
|:---|:---|:---|:---|
| Aegon LIHTC Fund 54, LLC | Other Manner of Control | Aegon Community Investments 54, LLC | DE, USA |
| Aegon LIHTC Fund 55, LLC | 2.82% | Transamerica Life Insurance Company | DE, USA |
| Aegon LIHTC Fund 57, LLC | 0.01% | Aegon Community Investments 57, LLC | DE, USA |
| Aegon LIHTC Fund 58, LLC | 0.01% | Aegon Community Investments 58, LLC | DE, USA |
| Aegon LIHTC Fund 58, LLC | 2.92% | Transamerica Life Insurance Company | DE, USA |
| Aegon LIHTC Fund 60, LLC | Other Manner of Control | Aegon Community Investments 60, LLC | DE, USA |
| Aegon LIHTC Fund 62, LLC | 0.01% | Aegon Community Investments 62, LLC | DE, USA |
| Aegon LIHTC Fund 63, LLC | Other Manner of Control | Aegon Community Investments 63, LLC | DE, USA |
| Aegon LIHTC Fund 64, LLC | Other Manner of Control | Aegon Community Investments 64, LLC | DE, USA |
| Aegon LIHTC Fund 65, LLC | 0.01% | Aegon Community Investments 65, LLC | DE, USA |
| Aegon LIHTC Fund 66, LLC | 0.01% | Aegon Community Investments 66, LLC | DE, USA |
| Aegon LIHTC Fund 67, LLC | Other Manner of Control | Aegon Community Investments 67, LLC | DE, USA |
| Aegon LIHTC Fund 68, LLC | 100% | Aegon Community Investments 68, LLC | DE, USA |
| Aegon LIHTC Fund 69, LLC | 100% | Aegon Community Investments 69, LLC | DE, USA |
| AEGON Managed Enhanced Cash, LLC | 62.09% | Transamerica Life Insurance Company | DE, USA |
| AEGON Managed Enhanced Cash, LLC | 37.90% | Transamerica Life Insurance Company | DE, USA |
| AEGON Management Company | 100% | Transamerica Corporation | IN, USA |
| Aegon Mediacion S.L.U. | 100% | AEGON España, S.A.U. de Seguros y Reaseguros | Spain |
| AEGON Mexico Holding B.V. | 100% | AEGON DMS Holding B.V. | Netherlands |
| Aegon Opportunity Zone Fund Joint Venture 1, LP | 0.16% | Aegon OZF Investments 1, LLC | DE, USA |
| Aegon OZF Investments 1, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| AEGON Pension Trustee Limited | 100% | AEGON UK plc | United Kingdom |
| AEGON SANTANDER PORTUGAL NÃO VIDA - COMPANHIA DE SEGUROS S.A. | 51% | AEGON Iberia Holding B.V. | Portugal |
| AEGON SANTANDER PORTUGAL VIDA - COMPANHIA DE SEGUROS DE VIDA S.A. | 51% | AEGON Iberia Holding B.V. | Portugal |
| AEGON SIPP GUARANTEE NOMINEE LIMITED | 100% | AEGON UK plc | United Kingdom |
| Aegon SIPP Nominee 2 Ltd. | 100% | AEGON UK plc | United Kingdom |
| AEGON SIPP Nominee Ltd. | 100% | AEGON UK plc | United Kingdom |
| AEGON Taiwan Holding B.V. | 100% | AEGON International B.V. | Netherlands |
| Aegon THTF Life Insurance Co., Ltd. | 50% | AEGON International B.V. | China |
| AEGON Treasury Investments B.V. | 100% | Aegon Ltd. | Netherlands |
| AEGON UK Corporate Services Limited | 100% | AEGON UK plc | United Kingdom |
| Aegon UK Investment Holdings Limited | 100% | AEGON UK plc | United Kingdom |
| AEGON UK plc | 100% | AEGON Europe Holding B.V. | United Kingdom |
| AEGON UK Property Fund Limited | 100% | AEGON UK plc | United Kingdom |
| Aegon Upstream Energy Fund, LLC | 100% | Aegon Energy Management, LLC | DE, USA |
| AEGON USA Asset Management Holding, LLC | 100% | AUSA Holding, LLC | IA, USA |
| AEGON USA Investment Management, LLC | 100% | AEGON USA Asset Management Holding, LLC | IA, USA |
| AEGON USA Real Estate Services, Inc. | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| AEGON USA Realty Advisors of California, Inc. | 100% | AEGON USA Realty Advisors, LLC | IA, USA |
| AEGON USA Realty Advisors, LLC | 100% | AEGON USA Asset Management Holding, LLC | IA, USA |
| Aegon Workforce Housing Fund 2 Holding Company B, LLC | 100% | Aegon Workforce Housing Fund 2, L.P | DE, USA |
| Aegon Workforce Housing Fund 2 Holding Company C, LLC | 100% | Aegon Workforce Housing Fund 2, L.P | DE, USA |
| Aegon Workforce Housing Fund 2 Holding Company, LLC | 100% | Aegon Workforce Housing Fund 2, L.P | DE, USA |
| Aegon Workforce Housing Fund 2, L.P | 80% | Transamerica Life Insurance Company | DE, USA |
| Aegon Workforce Housing Fund 2, L.P | 20% | Transamerica Financial Life Insurance Company | DE, USA |
| Aegon Workforce Housing Fund 3 Holding Company, LLC | 100% | Aegon Workforce Housing Fund 3, L.P | DE, USA |
| Aegon Workforce Housing Fund 3, L.P | 60% | Transamerica Life Insurance Company | DE, USA |
| Aegon Workforce Housing Fund 3, L.P | 30% | Transamerica Life Insurance Company | DE, USA |
| Aegon Workforce Housing Fund 3, L.P | 10% | Transamerica Financial Life Insurance Company | DE, USA |
| Aegon Workforce Housing JV 4A, LLC | 44.50% | Aegon Workforce Housing Fund 2 Holding Company, LLC | DE, USA |
| Aegon Workforce Housing JV 4B, LLC | 25% | Aegon Workforce Housing Fund 2 Holding Company, LLC | DE, USA |
| Aegon Workforce Housing JV 4C, LLC | 10% | Aegon Workforce Housing Fund 2 Holding Company, LLC | DE, USA |
| Aegon Workforce Housing Park at Via Rosa REIT, LLC | 100% | Aegon Workforce Housing Separate Account 1, LLC | IA, USA |
| Aegon Workforce Housing Separate Account 1, LLC | 15.83% | Transamerica Life Insurance Company | IA, USA |
| Aegon Workforce Housing Separate Account 1, LLC | 4.17% | Transamerica Life Insurance Company | IA, USA |
| Aegon Workforce Housing Separate Account 1, LLC | 5% | Transamerica Financial Life Insurance Company | IA, USA |
| AEGON-INDUSTRIAL Capital Management (Shanghai) Co., Ltd. | 100% | AEGON-INDUSTRIAL Fund Management Co., LTD. | China |
| AEGON-INDUSTRIAL Fund Management Co., LTD. | 49% | AEGON International B.V. | China |
| AGT Hungary IT Service Korlátolt Felelősségű Társaság | 100% | AEGON EDC Limited | Hungary |
| AHDF Manager I, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |

---

---

| | | | |
|:---|:---|:---|:---|
| ALH Properties Eight LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Eleven LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Four LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Nine LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Seven LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Seventeen LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Sixteen LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Ten LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Twelve LLC | 100% | FGH USA LLC | DE, USA |
| ALH Properties Two LLC | 100% | FGH USA LLC | DE, USA |
| AMFETF Manager, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| AMTAX Holdings 308 LLC | 100% | TAHP Fund 2, LLC | OH, USA |
| AMTAX Holdings 388 LLC | 100% | TAHP Fund 2, LLC | OH, USA |
| AMTAX Holdings 483 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| AMTAX Holdings 559, LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| AMTAX Holdings 561 LLC | 100% | TAHP Fund VII, LLC | OH, USA |
| AMTAX Holdings 588 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| AMTAX Holdings 613 LLC | 0.15% | Cupples State LIHTC Investors, LLC | OH, USA |
| AMTAX Holdings 613 LLC | 99.85% | Garnet LIHTC Fund VII, LLC | OH, USA |
| AMTAX Holdings 639 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| AMTAX Holdings 649 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| AMTAX Holdings 672 LLC | 100% | TAHP Fund 1, LLC | OH, USA |
| AMTAX Holdings 713 LLC | 100% | TAHP Fund 2, LLC | OH, USA |
| Andrews Nominees Limited | 100% | Cofunds Limited | United Kingdom |
| Apollo Housing Capital Arrowhead Gardens, L.L.C. | 100% | Garnet LIHTC Fund XXXV, LLC | DE, USA |
| APOP III, LLC | 9.84% | Transamerica Financial Life Insurance Company | DE, USA |
| APOP III, LLC | 88.60% | Transamerica Life Insurance Company | DE, USA |
| ASR Nederland N.V. | 29.99% | Aegon Ltd. | Bermuda |
| AUSA Holding, LLC | 100% | Transamerica Corporation | MD, USA |
| AUSA Properties, Inc. | 100% | AEGON USA Realty Advisors, LLC | IA, USA |
| AWHF2 General Partner, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| AWHF2 Subsidiary Holding Company C, LLC | 100% | Aegon Workforce Housing Fund 2 Holding Company C, LLC | DE, USA |
| AWHF3 General Partner, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| AWHJV4 Manager, LLC | 100% | AEGON USA Realty Advisors, LLC | DE, USA |
| AWHSA Manager 1, LLC | 100% | AEGON USA Realty Advisors, LLC | IA, USA |
| Barfield Ranch Associates, LLC | 50% | Mitigation Manager LLC | FL, USA |
| Carle Place Leasehold SPE, LLC | 100% | Transamerica Financial Life Insurance Company | DE, USA |
| Cofunds Limited | 100% | Aegon UK Investment Holdings Limited | United Kingdom |
| Cofunds Nominees Ltd | 100% | Cofunds Limited | United Kingdom |
| Commonwealth General Corporation | 100% | Transamerica Corporation | DE, USA |
| Coöperatieve AEGON Financieringsmaatschappij U.A. | 1.51% | AEGON International B.V. | Netherlands |
| Coöperatieve AEGON Financieringsmaatschappij U.A. | 98.49% | Aegon Ltd. | Netherlands |
| Cornerstone International Holdings Ltd. | 100% | AEGON DMS Holding B.V. | United Kingdom |
| Creditor Resources, Inc. | 100% | AUSA Holding, LLC | MI, USA |
| CRI Solutions, Inc. | 100% | Creditor Resources, Inc. | MD, USA |
| Cupples State LIHTC Investors, LLC | 22% | Transamerica Life Insurance Company | DE, USA |
| Cupples State LIHTC Investors, LLC | 15% | Transamerica Life Insurance Company | DE, USA |
| Cupples State LIHTC Investors, LLC | 63% | Transamerica Life Insurance Company | DE, USA |
| Dorset Nominees Limited | 100% | Cofunds Limited | United Kingdom |
| Equitable AgriFinance, LLC | 50% | AEGON USA Realty Advisors, LLC | DE, USA |
| Favela Promoção e Vendas Ltda. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| FGH Realty Credit LLC | 100% | FGH USA LLC | DE, USA |
| FGH USA LLC | 100% | RCC North America LLC | DE, USA |
| Fifth FGP LLC | 100% | FGH USA LLC | DE, USA |
| Financial Planning Services, Inc. | 100% | Commonwealth General Corporation | D.C., USA |
| FINANCIERE DE L'ECHIQUIER | 100% | La Banque Postale Asset Management | France |
| First FGP LLC | 100% | FGH USA LLC | DE, USA |
| Fourth FGP LLC | 100% | FGH USA LLC | DE, USA |
| Garnet Assurance Corporation | 100% | Transamerica Life Insurance Company | KY, USA |
| Garnet Assurance Corporation II | 100% | Commonwealth General Corporation | IA, USA |
| Garnet Assurance Corporation III | 100% | Transamerica Life Insurance Company | IA, USA |
| Garnet Community Investments IX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments V, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments VI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments VII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments VIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments X, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XL, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XLI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XLII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XLIV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |

---

---

| | | | |
|:---|:---|:---|:---|
| Garnet Community Investments XLIX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XLV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XLVI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XLVII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XLVIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XVIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXIV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXIX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXVI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXVII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXVIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXIV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXIX, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXV, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXVI, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXVII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments XXXVIII, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet Community Investments, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund IX, LLC | 99.99% | Garnet Community Investments IX, LLC | DE, USA |
| Garnet LIHTC Fund IX, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund V, LLC | 99.99% | Garnet Community Investments V, LLC | DE, USA |
| Garnet LIHTC Fund V, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund VI, LLC | 99.99% | Garnet Community Investments VI, LLC | DE, USA |
| Garnet LIHTC Fund VI, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund VII, LLC | 99.99% | Garnet Community Investments VII, LLC | DE, USA |
| Garnet LIHTC Fund VII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund VIII, LLC | 99.99% | Garnet Community Investments VIII, LLC | DE, USA |
| Garnet LIHTC Fund VIII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund X, LLC | 0.01% | Garnet Community Investments X, LLC | DE, USA |
| Garnet LIHTC Fund XI, LLC | 99.99% | Garnet Community Investments XI, LLC | DE, USA |
| Garnet LIHTC Fund XI, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XII, LLC | 0.01% | Garnet Community Investments XII, LLC | DE, USA |
| Garnet LIHTC Fund XII, LLC | 73.39% | Garnet LIHTC Fund XII-A, LLC | DE, USA |
| Garnet LIHTC Fund XII, LLC | 13.30% | Garnet LIHTC Fund XII-B, LLC | DE, USA |
| Garnet LIHTC Fund XII, LLC | 13.30% | Garnet LIHTC Fund XII-C, LLC | DE, USA |
| Garnet LIHTC Fund XII-A, LLC | 99.99% | Garnet Community Investments XII, LLC | DE, USA |
| Garnet LIHTC Fund XII-A, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XII-B, LLC | 99.99% | Garnet Community Investments XII, LLC | DE, USA |
| Garnet LIHTC Fund XII-B, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XII-C, LLC | 99.99% | Garnet Community Investments XII, LLC | DE, USA |
| Garnet LIHTC Fund XII-C, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XIII, LLC | 0.01% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XIII, LLC | 68.10% | Garnet LIHTC Fund XIII-A, LLC | DE, USA |
| Garnet LIHTC Fund XIII, LLC | 31.89% | Garnet LIHTC Fund XIII-B, LLC | DE, USA |
| Garnet LIHTC Fund XIII-A, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XIII-A, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XIII-B, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XIII-B, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XIV, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XIV, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XIX, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XIX, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XL, LLC | 0.01% | Garnet Community Investments XL, LLC | DE, USA |
| Garnet LIHTC Fund XLI, LLC | 0.01% | Garnet Community Investments XLI, LLC | DE, USA |
| Garnet LIHTC Fund XLI, LLC | 10% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XLII, LLC | 0.01% | Garnet Community Investments XLII, LLC | DE, USA |
| Garnet LIHTC Fund XLIV-A, LLC | Other Manner of Control | Garnet Community Investments XLIV, LLC | DE, USA |
| Garnet LIHTC Fund XLIV-B, LLC | Other Manner of Control | Garnet Community Investments XLIV, LLC | DE, USA |
| Garnet LIHTC Fund XLVI, LLC | Other Manner of Control | Garnet Community Investments XLVI, LLC | DE, USA |
| Garnet LIHTC Fund XLVII, LLC | 1% | Garnet Community Investments XLVII, LLC | DE, USA |
| Garnet LIHTC Fund XLVII, LLC | 13.99% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XLVIII, LLC | 0.01% | Garnet Community Investments XLVIII, LLC | DE, USA |
| Garnet LIHTC Fund XLVIII, LLC | 75.18% | Transamerica Financial Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XV, LLC | 0.01% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XV, LLC | 99.99% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XVI, LLC | 0.01% | Garnet Community Investments, LLC | DE, USA |

---

---

| | | | |
|:---|:---|:---|:---|
| Garnet LIHTC Fund XVII, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XVII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XVIII, LLC | 0.01% | Garnet Community Investments XVIII, LLC | DE, USA |
| Garnet LIHTC Fund XX, LLC | 100% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XXII, LLC | 0.01% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XXIII, LLC | 99.99% | Garnet Community Investments, LLC | DE, USA |
| Garnet LIHTC Fund XXIII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XXIV, LLC | 0.01% | Garnet Community Investments XXIV, LLC | DE, USA |
| Garnet LIHTC Fund XXIV, LLC | 21.26% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XXIX, LLC | 0.01% | Garnet Community Investments XXIX, LLC | DE, USA |
| Garnet LIHTC Fund XXV, LLC | 0.01% | Garnet Community Investments XXV, LLC | DE, USA |
| Garnet LIHTC Fund XXV, LLC | 1% | Garnet LIHTC Fund XXVIII, LLC | DE, USA |
| Garnet LIHTC Fund XXVI, LLC | 0.01% | Garnet Community Investments XXVI, LLC | DE, USA |
| Garnet LIHTC Fund XXVII, LLC | 0.01% | Garnet Community Investments XXVII, LLC | DE, USA |
| Garnet LIHTC Fund XXVII, LLC | 16.71% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XXVIII, LLC | 99.99% | Garnet Community Investments XXVIII, LLC | DE, USA |
| Garnet LIHTC Fund XXVIII, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XXXI, LLC | 0.01% | Garnet Community Investments XXXI, LLC | DE, USA |
| Garnet LIHTC Fund XXXII, LLC | 0.01% | Garnet Community Investments XXXII, LLC | DE, USA |
| Garnet LIHTC Fund XXXIII, LLC | 0.01% | Garnet Community Investments XXXIII, LLC | DE, USA |
| Garnet LIHTC Fund XXXIV, LLC | 99.99% | Garnet Community Investments XXXIV, LLC | DE, USA |
| Garnet LIHTC Fund XXXIV, LLC | 0.01% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XXXIX, LLC | 1% | Garnet Community Investments XXXIX, LLC | DE, USA |
| Garnet LIHTC Fund XXXV, LLC | 0.01% | Garnet Community Investments XXXV, LLC | DE, USA |
| Garnet LIHTC Fund XXXVI, LLC | 1% | Garnet Community Investments XXXVI, LLC | DE, USA |
| Garnet LIHTC Fund XXXVII, LLC | 0.01% | Garnet Community Investments XXXVII, LLC | DE, USA |
| Garnet LIHTC Fund XXXVII, LLC | 99.99% | Transamerica Life Insurance Company | DE, USA |
| Garnet LIHTC Fund XXXVIII, LLC | Other Manner of Control | Garnet Community Investments XXXVIII, LLC | DE, USA |
| GoBear (Philippines) Inc. | 100% | Woodpecker Asia Tech PTE Ltd. | Philippines |
| GoBear (Vietnam) Co., Ltd. | 100% | Woodpecker Asia Tech PTE Ltd. | Vietnam |
| Hague Reinsurance Management N.V. | 100% | AEGON Digital Investments Holding B.V. | Netherlands |
| Horizons Acquisition 5, LLC | 100% | PSL Acquisitions Operating, LLC | FL, USA |
| Horizons St. Lucie Development, LLC | 100% | PSL Acquisitions Operating, LLC | FL, USA |
| Hubei Xinhuaxin Insurance Sales Company Limited | 12.40% | AEGON International B.V. | China |
| Imani FE, L.P. | Other Manner of Control | TAH Imani Fe GP, LLC | CA, USA |
| Imani FE, L.P. | 99.99% | Garnet LIHTC Fund XIV, LLC | CA, USA |
| Investors Warranty of America, LLC | 100% | RCC North America LLC | IA, USA |
| Ironwood Re Corp. | 100% | Commonwealth General Corporation | HI, USA |
| IZNES SAS | 4.31% | La Banque Postale Asset Management | France |
| Kognita Lab S.A. | 8.74% | Mongeral AEGON Holding Ltda. | Brazil |
| La Banque Postale Asset Management | 25% | AEGON Asset Management Holding B.V. | France |
| La Banque Postale Asset Management | 75% | La Banque Postale Asset Management | France |
| LBPAM Private Debt GP Lux SARL | 100% | La Banque Postale Asset Management | Luxembourg |
| LCS Associates, LLC | 100% | RCC North America LLC | DE, USA |
| Life Investors Alliance LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| LIHTC Fund 53, LLC | Other Manner of Control | Aegon Community Investments 53, LLC | DE, USA |
| LIHTC Fund 56, LLC | Other Manner of Control | Aegon Community Investments 56, LLC | DE, USA |
| LIHTC Fund 59, LLC | Other Manner of Control | Aegon Community Investments 56, LLC | DE, USA |
| LIHTC Fund XLIX, LLC | Other Manner of Control | Garnet Community Investments XLIX, LLC | DE, USA |
| LIHTC Fund XLV, LLC | Other Manner of Control | Garnet Community Investments XLV, LLC | DE, USA |
| LIICA Re II, Inc. | 100% | Transamerica Life Insurance Company | VT, USA |
| Lochside Nominees Limited | 100% | Cofunds Limited | United Kingdom |
| Longevity Services Consultoria e Serviços Ltda. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| MAG Consultoria de Investimentos Ltda. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| MAG Instituição de Pagamento Ltda. | 100% | Mongeral Aegon Holding Financeira | Brazil |
| MAG Tanure Holding Participações S.A. | 50% | Mongeral AEGON Holding Ltda. | Belo Horizonte, Minas Gerais |
| Minster Nominees Limited | 100% | Cofunds Limited | United Kingdom |
| Mitigation Manager LLC | 100% | RCC North America LLC | DE, USA |
| Momentum Group Limited | 100% | Aegon UK Investment Holdings Limited | United Kingdom |
| Money Services, Inc. | 100% | AUSA Holding, LLC | DE, USA |
| Mongeral Aegon Administração de Benefícios LTDA. | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| Mongeral Aegon Capitalização S.A. | 100% | Mongeral AEGON Seguros e Previdência SA | Brazil |
| Mongeral Aegon Gestão de Fundos Imobiliários Ltda | 20% | Mongeral AEGON Investimentos Ltda. | Brazil |
| Mongeral Aegon Holding Financeira | 100% | Mongeral AEGON Holding Ltda. | Brazil |
| Mongeral AEGON Holding Ltda. | 50% | AEGON Brazil Holding II B.V. | Brazil |
| Mongeral AEGON Investimentos Ltda. | 100% | Mongeral AEGON Holding Ltda. | Brazil |

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| | | | |
|:---|:---|:---|:---|
| Mongeral Aegon Renda Variavel Ltda | 100% | Mongeral AEGON Investimentos Ltda. | Brazil |
| Mongeral AEGON Seguros e Previdência SA | 50% | AEGON Brazil Holding B.V. | Brazil |
| Monumental General Administrators, Inc. | 100% | AUSA Holding, LLC | MD, USA |
| MT ADMINISTRADORA E CORRETORA DE SEGUROS LTDA | 90% | Mongeral AEGON Holding Ltda. | Brazil |
| Natural Resources Alternatives Portfolio 3, LLC | 85% | Transamerica Life Insurance Company | DE, USA |
| Natural Resources Alternatives Portfolio 3, LLC | 15% | Transamerica Financial Life Insurance Company | DE, USA |
| Natural Resources Alternatives Portfolio I, LLC | 32% | Transamerica Life Insurance Company | DE, USA |
| Natural Resources Alternatives Portfolio I, LLC | 64% | Transamerica Life Insurance Company | DE, USA |
| Natural Resources Alternatives Portfolio I, LLC | 4% | Transamerica Financial Life Insurance Company | DE, USA |
| Natural Resources Alternatives Portfolio II, LLC | 35% | Transamerica Life Insurance Company | DE, USA |
| Natural Resources Alternatives Portfolio II, LLC | 60% | Transamerica Life Insurance Company | DE, USA |
| Natural Resources Alternatives Portfolio II, LLC | 5% | Transamerica Financial Life Insurance Company | DE, USA |
| NEWCAST PROPERTY DEVELOPMENTS (ONE) LIMITED | 100% | AEGON UK Property Fund Limited | United Kingdom |
| NEWCAST PROPERTY DEVELOPMENTS (TWO) LIMITED | 100% | AEGON UK Property Fund Limited | United Kingdom |
| Nomagon Title Grandparent, LLC | 100% | AEGON USA Asset Management Holding, LLC | DE, USA |
| Nomagon Title Holding 1, LLC | 100% | Nomagon Title Parent, LLC | DE, USA |
| Nomagon Title Parent, LLC | 100% | Nomagon Title Grandparent, LLC | DE, USA |
| North Westerly Holding B.V. | 100% | AEGON Asset Management Holding B.V. | Netherlands |
| Origen Financial Services Limited | 100% | Momentum Group Limited | United Kingdom |
| Origen Limited | 100% | Momentum Group Limited | United Kingdom |
| Origen Trustee Services Limited | 100% | Momentum Group Limited | United Kingdom |
| Osceola Mitigation Partners, LLC | 50% | Mitigation Manager LLC | FL, USA |
| Pearl Holdings, Inc. I | 100% | AEGON USA Asset Management Holding, LLC | DE, USA |
| Pearl Holdings, Inc. II | 100% | AEGON USA Asset Management Holding, LLC | DE, USA |
| Pension Geeks Limited | 100% | AEGON UK plc | United Kingdom |
| Peoples Benefit Services, LLC | 100% | Transamerica Life Insurance Company | PA, USA |
| Phinance Spółka Akcyjna | 44% | AEGON Growth Capital Fund I GP B.V. | Poland |
| Placer 400 Investors, LLC | 50% | RCC North America LLC | CA, USA |
| PSL Acquisitions Operating, LLC | 100% | RCC North America LLC | IA, USA |
| PT Futuready Insurance Broker | 80% | AEGON DMS Holding B.V. | Indonesia |
| PT. Aegon Insights Indonesia | 0.84% | Aegon Insights Limited | Indonesia |
| PT. Aegon Insights Indonesia | 99.16% | AEGON DMS Holding B.V. | Indonesia |
| RCC North America LLC | 100% | Transamerica Corporation | DE, USA |
| Real Estate Alternatives Portfolio 2, L.L.C. | 2.25% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 2, L.L.C. | 30.75% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 2, L.L.C. | 22.25% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 2, L.L.C. | 37.25% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 2, L.L.C. | 7.50% | Transamerica Financial Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 3, L.L.C. | 1% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 3, L.L.C. | 25.60% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 3, L.L.C. | 73.40% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 3A, Inc. | 90.60% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 3A, Inc. | 9.40% | Transamerica Financial Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 4 HR, LLC | 32% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 4 HR, LLC | 64% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 4 HR, LLC | 4% | Transamerica Financial Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 4 MR, LLC | 64% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 4 MR, LLC | 32% | Transamerica Life Insurance Company | DE, USA |
| Real Estate Alternatives Portfolio 4 MR, LLC | 4% | Transamerica Financial Life Insurance Company | DE, USA |
| River Ridge Insurance Company | 100% | AEGON Management Company | VT, USA |
| Rock Springs Drive, LLC | 98% | Investors Warranty of America, LLC | MD, USA |
| SANTANDER GENERALES SEGUROS Y REASEGUROS, S.A. | 51% | AEGON España, S.A.U. de Seguros y Reaseguros | Spain |
| SANTANDER VIDA SEGUROS Y REASEGUROS, S.A. | 51% | AEGON España, S.A.U. de Seguros y Reaseguros | Spain |
| Scottish Equitable (Managed Funds) Limited | Other Manner of Control | Scottish Equitable Holdings Limited | United Kingdom |
| Scottish Equitable (Managed Funds) Limited | 100% | Scottish Equitable plc | United Kingdom |
| Scottish Equitable Holdings Limited | 100% | AEGON UK plc | United Kingdom |
| Scottish Equitable plc | 100% | Scottish Equitable Holdings Limited | United Kingdom |
| Scottish Equitable plc | Other Manner of Control | AEGON UK plc | United Kingdom |
| Second FGP LLC | 100% | FGH USA LLC | DE, USA |
| Serenitas, S.L.U. | 100% | Aegon Iberia Holding BV, Sucursal en España | Spain |
| Seventh FGP LLC | 100% | FGH USA LLC | DE, USA |
| Sicoob Seguradora de Vida e Previdência S.A. | 50% | Mongeral AEGON Seguros e Previdência SA | Brazil |
| Simple2u Seguros S.A. | 100% | Mongeral AEGON Seguros e Previdência SA | Brazil |
| St. Lucie West Development Company, LLC | 100% | PSL Acquisitions Operating, LLC | FL, USA |
| Stonebridge Benefit Services, Inc. | 100% | Commonwealth General Corporation | DE, USA |
| TA Private Equity Assets, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| TA-APOP I, LLC | 100% | Transamerica Life Insurance Company | DE, USA |

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---

| | | | |
|:---|:---|:---|:---|
| TA-APOP I-A, LLC | 90% | Transamerica Life Insurance Company | DE, USA |
| TA-APOP I-A, LLC | 10% | Transamerica Financial Life Insurance Company | DE, USA |
| TA-APOP II, LLC | 73.19% | Transamerica Life Insurance Company | DE, USA |
| TA-APOP II, LLC | 24.40% | Transamerica Financial Life Insurance Company | DE, USA |
| TABR Realty Services, LLC | 100% | AUSA Holding, LLC | DE, USA |
| TAH Imani Fe GP, LLC | 100% | Garnet Assurance Corporation | CA, USA |
| TAH Pentagon Funds, LLC | 100% | Transamerica Affordable Housing, Inc. | IA, USA |
| TAHP Fund 1, LLC | 100% | Garnet LIHTC Fund IX, LLC | DE, USA |
| TAHP Fund 2, LLC | 100% | Garnet LIHTC Fund VIII, LLC | DE, USA |
| TAHP Fund VII, LLC | 100% | Garnet LIHTC Fund XIX, LLC | DE, USA |
| TAH-Solar SLP, LLC | 100% | Transamerica Affordable Housing, Inc. | IA, USA |
| Tenet Group Limited (Minority Shareholding) | 23.27% | AEGON UK plc | United Kingdom |
| THH Acquisitions, LLC | 100% | Transamerica Life Insurance Company | IA, USA |
| TLIC Oakbrook Reinsurance Inc. | 100% | Transamerica Life Insurance Company | IA, USA |
| TLIC Watertree Reinsurance Inc. | 100% | Transamerica Life Insurance Company | IA, USA |
| Tradition Development Company, LLC | 100% | PSL Acquisitions Operating, LLC | FL, USA |
| Tradition Land Company, LLC | 100% | RCC North America LLC | IA, USA |
| Transamerica (Bermuda) Services Center, Ltd. | 100% | AEGON International B.V. | Bermuda |
| Transamerica Affordable Housing, Inc. | 100% | TABR Realty Services, LLC | CA, USA |
| Transamerica Agency Network, LLC | 100% | AUSA Holding, LLC | IA, USA |
| Transamerica Asset Holding, LLC | 100% | AUSA Holding, LLC | DE, USA |
| Transamerica Asset Management, Inc. | 23% | AUSA Holding, LLC | CO, USA |
| Transamerica Asset Management, Inc. | 77% | Transamerica Life Insurance Company | CO, USA |
| Transamerica Bermuda Re, Ltd. | 100% | Transamerica Life Insurance Company | Bermuda |
| Transamerica Capital, LLC | 100% | AUSA Holding, LLC | CO, USA |
| Transamerica Casualty Insurance Company | 100% | Transamerica Corporation | IA, USA |
| Transamerica Corporation | 100% | AEGON International B.V. | DE, USA |
| Transamerica Corporation | 100% | Transamerica Corporation | OR, USA |
| Transamerica Direct Marketing Asia Pacific Pty. Ltd. | 100% | AEGON DMS Holding B.V. | Australia |
| Transamerica Direct Marketing Consultants Private Limited | 100% | AEGON DMS Holding B.V. | India |
| Transamerica Finance Corporation | 100% | Transamerica Corporation | DE, USA |
| Transamerica Financial Advisors, LLC | 100% | AUSA Holding, LLC | DE, USA |
| Transamerica Financial Life Insurance Company | 100% | Transamerica Corporation | NY, USA |
| Transamerica Fund Services, Inc. | 55.87% | AUSA Holding, LLC | CO, USA |
| Transamerica Fund Services, Inc. | 44.13% | Transamerica Life Insurance Company | CO, USA |
| Transamerica Health Savings Solutions, LLC | 100% | Transamerica Retirement Solutions, LLC | DE, USA |
| Transamerica Insurance Marketing Asia Pacific Pty. Ltd. | 100% | Transamerica Direct Marketing Asia Pacific Pty. Ltd. | Australia |
| Transamerica International Direct Marketing Consultants, LLC | 49% | AEGON Direct Marketing Services, Inc. | MD, USA |
| Transamerica Investors Securities, LLC | 100% | Transamerica Retirement Solutions, LLC | DE, USA |
| Transamerica Life (Bermuda) Ltd. | 100% | Transamerica Life Insurance Company | Bermuda |
| Transamerica Life Insurance Company | 100% | Commonwealth General Corporation | IA, USA |
| Transamerica Life International (Bermuda) Ltd | 100% | AEGON International B.V. | Bermuda |
| Transamerica Pacific Re, Inc. | 100% | Transamerica Life Insurance Company | VT, USA |
| Transamerica Pyramid Properties, LLC | 100% | Transamerica Life Insurance Company | DE, USA |
| Transamerica Resources, Inc. | 100% | Monumental General Administrators, Inc. | MD, USA |
| Transamerica Retirement Advisors, LLC | 100% | Transamerica Retirement Solutions, LLC | DE, USA |
| Transamerica Retirement Insurance Agency, LLC | 100% | Transamerica Retirement Solutions, LLC | DE, USA |
| Transamerica Retirement Solutions, LLC | 100% | AUSA Holding, LLC | DE, USA |
| Transamerica Stable Value Solutions Inc. | 100% | Commonwealth General Corporation | DE, USA |
| Transamerica Travel and Conference Services, LLC | 100% | Money Services, Inc. | IA, USA |
| Transamerica Trust Company | 100% | AUSA Holding, LLC | IA, USA |
| Transamerica Ventures Fund II, LLC | 100% | AUSA Holding, LLC | DE, USA |
| ULI Funding, LLC | 100% | AUSA Holding, LLC | IA, USA |
| United Financial Services, Inc. | 100% | Transamerica Corporation | MD, USA |
| WFG Insurance Agency of Puerto Rico, Inc. | 100% | World Financial Group Insurance Agency, LLC | Puerto Rico |
| WFG Properties Holdings, LLC | 100% | World Financial Group, Inc. | GA, USA |
| WFG Securities Inc. | 100% | World Financial Group Holding Company of Canada Inc. | Canada |
| Winsocial Administradora de Benefícios Ltda. | 50.00% | AEGON Brazil Holding II B.V. | Brazil |
| Woodpecker Asia Holding I B.V. | 100% | Woodpecker Holding B.V. | Netherlands |
| Woodpecker Asia Holding II B.V. | 100% | Woodpecker Holding B.V. | Netherlands |
| Woodpecker Asia Tech PTE Ltd. | 100% | Woodpecker Holding B.V. | Singapore |
| Woodpecker Holding B.V. | 50.00% | AEGON International B.V. | Netherlands |
| World Financial Group Holding Company of Canada Inc. | 100% | Commonwealth General Corporation | Canada |
| World Financial Group Insurance Agency of Canada Inc. | 100% | World Financial Group Holding Company of Canada Inc. | Canada |
| World Financial Group Insurance Agency of Hawaii, Inc. | 100% | World Financial Group Insurance Agency, LLC | HI, USA |
| World Financial Group Insurance Agency of Massachusetts, Inc | 100% | World Financial Group Insurance Agency, LLC | MA, USA |

---

---

| | | | |
|:---|:---|:---|:---|
| World Financial Group Insurance Agency of Wyoming, Inc. | 100% | World Financial Group Insurance Agency, LLC | WY, USA |
| World Financial Group Insurance Agency, LLC | 100% | AUSA Holding, LLC | CA, USA |
| World Financial Group, Inc. | 100% | Transamerica Asset Holding, LLC | DE, USA |
| Yarra Rapids, LLC | 49.00% | Real Estate Alternatives Portfolio 4 MR, LLC | DE, USA |
| Zahorik Company, Inc. | 100% | AUSA Holding, LLC | CA, USA |
| Zero Beta Fund, LLC | 50.14% | Transamerica Life Insurance Company | DE, USA |
| Zero Beta Fund, LLC | 33.28% | Transamerica Life Insurance Company | DE, USA |
| Zero Beta Fund, LLC | 16.58% | Transamerica Financial Life Insurance Company | DE, USA |

---

**Item 30. Indemnification**

The Iowa Code (Sections 490.850 <u>et. seq.</u>) provides for permissive indemnification in certain situations, mandatory indemnification in other situations, and prohibits indemnification in certain situations. The Code also specifies producers for determining when indemnification payments can be made.

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

**Item 31. Principal Underwriters**

(a) Transamerica Capital, LLC serves as the principal underwriter for the Merrill Lynch Life Variable Annuity Separate Account, Merrill Lynch Life Variable Annuity Separate Account A, Merrill Lynch Life Variable Annuity Separate Account B, Merrill Lynch Life Variable Annuity Separate Account C, Merrill Lynch Life Variable Annuity Separate Account D, Merrill Lynch Variable Life Separate Account, and Merrill Lynch Variable Life Separate Account II, Retirement Builder Variable Annuity Account, Separate Account Fund B, Separate Account Fund C, Separate Account VA AA, Separate Account VA B, Separate Account VA BB, Separate Account VA CC, Separate Account VA DD, Separate Account VA FF, Separate Account VA HH, Separate Account VA Q, Separate Account VA U, Separate Account VA V, Separate Account VA-1, Separate Account VA-2L, Separate Account VA-5, Separate Account VA-6, Separate Account VA-7, Separate Account VA-8, Separate Account VL, Separate Account VL E, Separate Account VUL-A, Separate Account VUL-1; Separate Account VUL-2, Separate Account VUL-3, Separate Account VUL-4, Separate Account VUL-5, Separate Account VUL-6, Transamerica Corporate Separate Account Sixteen, Transamerica Separate Account R3, Variable Life Account A, WRL Series Annuity Account, WRL Series Annuity Account B, WRL Series Life Account, WRL Series Life Account G, and WRL Series Life Corporate Account. These accounts are separate accounts of Transamerica Life Insurance Company.

Transamerica Capital, LLC serves as principal underwriter for ML of New York Variable Annuity Separate Account A, ML of New York Variable Annuity Separate Account B, ML of New York Variable Annuity Separate Account C, ML of New York Variable Annuity Separate Account D, ML of New York Variable Life Separate Account, ML of New York Variable Life Separate Account II, Separate Account VA BNY, Separate Account VA QNY, Separate Account VA-2LNY, Separate Account VA-5NLNY, Separate Account VA-6NY, TFLIC Separate Account B, TFLIC Separate Account C, TFLIC Separate Account VNY, TFLIC Pooled Account No. 44, TFLIC Series Annuity Account, TFLIC Series Life Account, and Transamerica Variable Funds. These accounts are separate accounts of Transamerica Financial Life Insurance Company.

Transamerica Capital, LLC also serves as principal underwriter for Transamerica Series Trust and Transamerica Funds.

(b) Directors and Officers of Transamerica Capital, LLC:

---

| | | |
|:---|:---|:---|
| **Name** | **Principal Business Address** | **Position and Offices with Underwriter** |
| Brian Beitzel | (2) | Manager, Treasurer and Chief Financial Officer |
| Rob Carney | (3) | Manager, Chairman of the Board, Chief Executive Officer and President |
| Doug Hellerman | (3) | Vice President and Chief Compliance Officer |

---

---

| | | |
|:---|:---|:---|
| Timothy Ackerman | (3) | Manager and Vice President |
| Mark Halloran | (3) | Manager |
| Jennifer Pearce | (3) | Vice President |
| Daniel Goodman | (1) | Secretary |
| David Cheung | (3) | Assistant Secretary |

---

 

<sup>(1)</sup> 100 Light Street, Floor B1, Baltimore, MD 21202

<sup>(2)</sup> 6400 C Street SW, Cedar Rapids, IA 52499-0001

<sup>(3)</sup> 1801 California Street, Suite 5200, Denver, CO 80202

(c) Compensation to Principal Underwriter:

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Name of Principal Underwriter** | **Net Underwriting Discounts and Commissions<sup>(1)</sup>** | **Compensation on Redemption** | **Brokerage Commissions** | **Compensation** |
| Transamerica Capital, LLC | $63682475 | $0 | $0 | $0 |

---

<sup>(1)</sup> Fiscal Year 2024

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

The records required to be maintained by Section 31(a) of the Investment Company Act of 1940 and Rules 31a-1 to 31a-3 promulgated thereunder, are maintained by Manager Regulatory Filing Unit, Transamerica Life Insurance Company at 6400 C Street SW, Cedar Rapids, Iowa 52499.

**Item 33. Management Services.**

All management service policies, if any, are discussed in Part A or Part B.

**Item 34. Undertakings**

The Depositor hereby represents that the fees and charges deducted under the contracts, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by the Depositor.

**SECTION 403(B) REPRESENTATIONS**

Transamerica Life Insurance Company represents that it is relying on a no-action letter dated November 28, 1988, to the American Council of Life Insurance (Ref. No. IP-6-88), regarding Sections 22(e), 27(c)(1), and 27(d) of the Investment Company Act of 1940, in connection with redeemability restrictions on Section 403(b) Policies, and that paragraphs numbered (1) through (4) of that letter will be complied with.

**TEXAS ORP REPRESENTATION**

The Registrant intends to offer policies to participants in the Texas Option Retirement Program. In connection with that offering, the Registrant is relying on Rule 6c-7 under the Investment Company Act of 1940 and is complying with, or shall comply with, paragraphs (a) – (d) of that Rule.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant certifies that it meets the requirements for effectiveness of this Registration Statement under Rule 485(b) under the Securities Act and has duly caused this Registration Statement to be signed on its behalf by the undersigned, duly authorized, in the City of Brooksville and State of Florida, on October 28, 2025.

---

| |
|:---|
| SEPARATE ACCOUNT VA B |
| Registrant |
| TRANSAMERICA LIFE INSURANCE COMPANY |
| Depositor |
| \* |
| Jamie Ohl |
| Director and President |

---

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on October 28, 2025.

---

| | |
|:---|:---|
| **Signatures** | **Title** |
| \* | Director and President (Principal Executive Officer) |
| Jamie Ohl |  |
| \* | Director, Senior Vice President, Financial Assets and Chairman of the Board (Principal Accounting Officer) |
| Bonnie T. Gerst |  |
| \* | Director and Chief Corporate Affairs Officer |
| Maurice Perkins |  |
| \* | Director, Secretary, General Counsel and Senior Vice President |
| Andrew S. Williams |  |
| \* | Director, Chief Financial Officer, Executive Vice President and Treasurer (Principal Financial Officer) |
| Matt Keppler |  |
| \* | Director, Chief Strategy & Development Officer and<br> Senior Vice President |
| Chris Giovanni |  |
| /s/ Brian Stallworth\* | Assistant Secretary |
| Brian Stallworth |  |

---

\*By: Brian Stallworth – Attorney-in-Fact pursuant to Powers of Attorney filed previously and/or herewith.

## Ex-99.(K)

**Exhibit (k)**

---

| | |
|:---|:---|
| &nbsp;&nbsp;![](imgaek001.jpg) | &nbsp;&nbsp;*Administrative Office:*<br> 6400 C Street SW<br> Cedar Rapids, IA 52499 |

---

**<u>N-4 Opinion of Counsel</u>**

October 28, 2025

Transamerica Life Insurance Company

6400 C Street SW

Cedar Rapids, Iowa 52499-0001

Sir/Madam:

With reference to the Registration Statement on Form N-4 by Transamerica Life Insurance Company and Separate Account VA B with the Securities and Exchange Commission covering individual variable annuity contracts, I have consulted with outside counsel and examined such documents and such law as I considered necessary and appropriate, and on the basis of such examination and consultation, it is my opinion that:

1. Transamerica
 Life Insurance Company is duly organized and validly existing under the laws of the State of Iowa and has been duly authorized to
 issue individual variable annuity contracts by the Department of Insurance of the State of Iowa.

2. Separate
 Account VA B is a duly authorized and existing separate account established pursuant to the provisions of Section 508A.1 of the Iowa
 Insurance Code.

3. The
 Individual Variable Annuity Contracts have been duly authorized by Transamerica Life Insurance Company and, when sold in jurisdictions
 authorizing such sales, in accordance with and when issued as contemplated by said Form N-4 Registration Statement, will constitute
 legal, validly issued and binding obligations of Transamerica Life Insurance Company.

I hereby consent to the filing of this opinion as an exhibit to said N-4 Registration Statement.

Sincerely,

TRANSAMERICA LIFE INSURANCE COMPANY

---

| |
|:---|
| /s/ Brian Stallworth |
| Brian Stallworth |
| Assistant General Counsel |

---

## Ex-99.(L)

**Exhibit (l)**

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the captions "Independent Registered Public Accounting Firm" in the Prospectus and in the Statement of Additional Information, each incorporated by reference in this Post-Effective Amendment No. 11 to the Registration Statement Form N-4, (File No. 333-233836) of Separate Account VA B (the "Registration Statement").

We also consent to the use of our reports (1) dated April 10, 2025, with respect to the statutory-basis financial statements and supplementary information of Transamerica Financial Life Insurance Company and Transamerica Life Insurance Company and (2) dated April 18, 2025, with respect to the financial statements of each of the subaccounts within Separate Account VA BNY and Separate Account VA B, for the year ended December 31, 2024, incorporated by reference in this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

October 28, 2025

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

**Exhibit (l)(i)**

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective Amendment No. 11 to the Registration Statement on Form N-4 (No. 333-233836) (the "Registration Statement") of our reports dated April 11, 2024 relating to the financial statements of Transamerica Financial Life Insurance Company and Transamerica Life Insurance Company and consent to the incorporation by reference in the Registration Statement of our reports dated April 19, 2024 relating to the financial statements of each of the subaccounts of Separate Account VA BNY and Separate Account VA B indicated in our reports.

/s/ PricewaterhouseCoopers LLP

Chicago, Illinois

October 28, 2025

## Ex-99.(P)

**Exhibit (p)**

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Jamie Ohl, Director and President of Transamerica Life Insurance Company, an Iowa corporation, do hereby appoint Brian Stallworth and Mark Buchinsky, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| <br> **Product Name**  | <br> **Separate Account Name** | **1940 Act File Number** |
| Transamerica B-Share Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom III Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica I-Share II Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Principium IV Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity Series | Separate Account VA B | 811-06032 |
| Transamerica Axiom II | Separate Account VA B | 811-06032 |
| Transamerica Principium III | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity I-Share | Separate Account VA B | 811-06032 |
| Transamerica Inspire Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity O-Share | Separate Account VA B | 811-06032 |
| Transamerica Advisory Annuity | Separate Account VA B | 811-06032 |
| Transamerica Landmark Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Freedom Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Extra Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Liberty Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom Variable Annuity | Separate Account VA B | 811-06032 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account A | 811-06459 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account B | 811-06546 |
| Transamerica Value Variable Annuity | Separate Account VA DD | 811-06144 |
| WRL Freedom Premier III Variable Annuity | Separate Account VA U | 811-21427 |
| WRL Freedom Premier | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Conqueror | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Wealth Creator | WRL Series Annuity Account | 811-05672 |
| Secure Path for Life | Separate Account VA FF | 811-22370 |
| Advantage IV | WRL Series Life Corporate Account | 811-08833 |
| Advantage X | Transamerica Corporate Separate Account Sixteen | 811-21440 |
| Transamerica Freedom Elite Builder II | WRL Series Life Account | 811-4420 |
| WRL Financial Freedom Builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Elite builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Equity Protector | WRL Series Life Account | 811-4420 |
| Transamerica Structured Index Advantage Annuity | Not Applicable | Not Applicable |
|  | Form S-1, S-3, N-4 or N-6 Registration Statements to be filed. |  |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 13 day of March 2025.

---

| |
|:---|
| /s/ Jamie Ohl |
| Jamie Ohl |
| Director and President |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Bonnie T. Gerst, Director, Chairman of the Board and Senior Vice President, Financial Assets, of Transamerica Life Insurance Company, an Iowa corporation, do hereby appoint Brian Stallworth and Mark Buchinsky, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, and proxies, exemptive orders or other documents filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| <br> **Product Name**  | <br> **Separate Account Name** | **1940 Act File Number** |
| Transamerica B-Share Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom III Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica I-Share II Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Principium IV Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity Series | Separate Account VA B | 811-06032 |
| Transamerica Axiom II | Separate Account VA B | 811-06032 |
| Transamerica Principium III | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity I-Share | Separate Account VA B | 811-06032 |
| Transamerica Inspire Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity O-Share | Separate Account VA B | 811-06032 |
| Transamerica Advisory Annuity | Separate Account VA B | 811-06032 |
| Transamerica Landmark Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Freedom Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Extra Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Liberty Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom Variable Annuity | Separate Account VA B | 811-06032 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account A | 811-06459 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account B | 811-06546 |
| Transamerica Value Variable Annuity | Separate Account VA DD | 811-06144 |
| WRL Freedom Premier III Variable Annuity | Separate Account VA U | 811-21427 |
| WRL Freedom Premier | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Conqueror | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Wealth Creator | WRL Series Annuity Account | 811-05672 |
| Secure Path for Life | Separate Account VA FF | 811-22370 |
| Advantage IV | Transamerica Corporate Separate Account Sixteen | 811-21440 |
| Advantage IV | WRL Series Life Corporate Account | 811-08833 |
| Advantage X | Transamerica Corporate Separate Account Sixteen | 811-21440 |
| Transamerica Freedom Elite Builder II | WRL Series Life Account | 811-4420 |
| WRL Financial Freedom Builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Elite builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Equity Protector | WRL Series Life Account | 811-4420 |
| Transamerica Structured Index Advantage Annuity | Not Applicable | Not Applicable |
|  | Form S-1, S-3, N-4 or N-6 Registration Statements to be filed. |  |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 1 day of August 2025.

---

| |
|:---|
| /s/ Bonnie T. Gerst |
| Bonnie T. Gerst |
| Director, Chairman of the Board and Senior Vice President, Financial Assets |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Andrew S. Williams, a Director, Secretary, General Counsel and Senior Vice President of Transamerica Life Insurance Company, an Iowa corporation, do hereby appoint Brian Stallworth and Mark Buchinsky, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| <br> **Product Name**  | <br> **Separate Account Name** | **1940 Act File Number** |
| Transamerica B-Share Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom III Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica I-Share II Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Principium IV Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity Series | Separate Account VA B | 811-06032 |
| Transamerica Axiom II | Separate Account VA B | 811-06032 |
| Transamerica Principium III | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity I-Share | Separate Account VA B | 811-06032 |
| Transamerica Inspire Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity O-Share | Separate Account VA B | 811-06032 |
| Transamerica Advisory Annuity | Separate Account VA B | 811-06032 |
| Transamerica Landmark Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Freedom Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Extra Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Liberty Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom Variable Annuity | Separate Account VA B | 811-06032 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account A | 811-06459 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account B | 811-06546 |
| Transamerica Value Variable Annuity | Separate Account VA DD | 811-06144 |
| WRL Freedom Premier III Variable Annuity | Separate Account VA U | 811-21427 |
| WRL Freedom Premier | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Conqueror | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Wealth Creator | WRL Series Annuity Account | 811-05672 |
| Secure Path for Life | Separate Account VA FF | 811-22370 |
| Advantage IV | WRL Series Life Corporate Account | 811-08833 |
| Advantage X | Transamerica Corporate Separate Account Sixteen | 811-21440 |
| Transamerica Freedom Elite Builder II | WRL Series Life Account | 811-4420 |
| WRL Financial Freedom Builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Elite builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Equity Protector | WRL Series Life Account | 811-4420 |
| Transamerica Structured Index Advantage Annuity | Not Applicable | Not Applicable |
|  | Form S-1, S-3, N-4 or N-6 Registration Statements to be filed. |  |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 13 day of March 2025.

---

| |
|:---|
| /s/ Andrew Williams |
| Andrew S. Williams |
| Director, Secretary, General Counsel and Senior Vice President |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Maurice Perkins, Director and Chief Corporate Affairs Officer of Transamerica Life Insurance Company, an Iowa corporation, do hereby appoint Brian Stallworth and Mark Buchinsky, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| <br> **Product Name**  | <br> **Separate Account Name** | **1940 Act File Number** |
| Transamerica B-Share Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom III Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica I-Share II Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Principium IV Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity Series | Separate Account VA B | 811-06032 |
| Transamerica Axiom II | Separate Account VA B | 811-06032 |
| Transamerica Principium III | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity I-Share | Separate Account VA B | 811-06032 |
| Transamerica Inspire Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity O-Share | Separate Account VA B | 811-06032 |
| Transamerica Advisory Annuity | Separate Account VA B | 811-06032 |
| Transamerica Landmark Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Freedom Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Extra Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Liberty Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom Variable Annuity | Separate Account VA B | 811-06032 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account A | 811-06459 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account B | 811-06546 |
| Transamerica Value Variable Annuity | Separate Account VA DD | 811-06144 |
| WRL Freedom Premier III Variable Annuity | Separate Account VA U | 811-21427 |
| WRL Freedom Premier | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Conqueror | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Wealth Creator | WRL Series Annuity Account | 811-05672 |
| Secure Path for Life | Separate Account VA FF | 811-22370 |
| Advantage IV | WRL Series Life Corporate Account | 811-08833 |
| Advantage X | Transamerica Corporate Separate Account Sixteen | 811-21440 |
| Transamerica Freedom Elite Builder II | WRL Series Life Account | 811-4420 |
| WRL Financial Freedom Builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Elite builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Equity Protector | WRL Series Life Account | 811-4420 |
| Transamerica Structured Index Advantage Annuity | Not Applicable | Not Applicable |
|  | Form S-1, S-3, N-4 or N-6 Registration Statements to be filed. |  |

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IN WITNESS WHEREOF, I have hereunto set my hand this <u>12</u> day of February 2025.

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| |
|:---|
| /s/ Maurice Perkins |
| Maurice Perkins |
| Director and Chief Corporate Affairs Officer |

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**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Matt Keppler, Director, Chief Financial Officer, Executive Vice President and Treasurer of Transamerica Life Insurance Company, an Iowa corporation, do hereby appoint Brian Stallworth and Mark Buchinsky, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

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| | | |
|:---|:---|:---|
| <br> **Product Name**  | <br> **Separate Account Name** | **1940 Act File Number** |
| Transamerica B-Share Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom III Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica I-Share II Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Principium IV Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity Series | Separate Account VA B | 811-06032 |
| Transamerica Axiom II | Separate Account VA B | 811-06032 |
| Transamerica Principium III | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity I-Share | Separate Account VA B | 811-06032 |
| Transamerica Inspire Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity O-Share | Separate Account VA B | 811-06032 |
| Transamerica Advisory Annuity | Separate Account VA B | 811-06032 |
| Transamerica Landmark Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Freedom Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Extra Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Liberty Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom Variable Annuity | Separate Account VA B | 811-06032 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account A | 811-06459 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account B | 811-06546 |
| Transamerica Value Variable Annuity | Separate Account VA DD | 811-06144 |
| WRL Freedom Premier III Variable Annuity | Separate Account VA U | 811-21427 |
| WRL Freedom Premier | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Conqueror | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Wealth Creator | WRL Series Annuity Account | 811-05672 |
| Secure Path for Life | Separate Account VA FF | 811-22370 |
| Advantage IV | WRL Series Life Corporate Account | 811-08833 |
| Advantage X | Transamerica Corporate Separate Account Sixteen | 811-21440 |
| Transamerica Freedom Elite Builder II | WRL Series Life Account | 811-4420 |
| WRL Financial Freedom Builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Elite builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Equity Protector | WRL Series Life Account | 811-4420 |
| Transamerica Structured Index Advantage Annuity | Not Applicable | Not Applicable |
|  | Form S-1, S-3, N-4 or N-6 Registration Statements to be filed. |  |

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IN WITNESS WHEREOF, I have hereunto set my hand this 12 day of February 2025.

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| |
|:---|
| /s/ Matt Keppler |
| Matt Keppler |
| Director, Chief Financial Officer, Executive Vice President and Treasurer |

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**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Chris Giovanni, a Director, Chief Strategy & Development Officer and Senior Vice President of Transamerica Life Insurance Company, an Iowa corporation, do hereby appoint Brian Stallworth and Mark Buchinsky, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

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| | | |
|:---|:---|:---|
| <br> **Product Name**  | <br> **Separate Account Name** | **1940 Act File Number** |
| Transamerica B-Share Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom III Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica I-Share II Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Principium IV Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity Series | Separate Account VA B | 811-06032 |
| Transamerica Axiom II | Separate Account VA B | 811-06032 |
| Transamerica Principium III | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity I-Share | Separate Account VA B | 811-06032 |
| Transamerica Inspire Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Variable Annuity O-Share | Separate Account VA B | 811-06032 |
| Transamerica Advisory Annuity | Separate Account VA B | 811-06032 |
| Transamerica Landmark Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Freedom Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Extra Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Liberty Variable Annuity | Separate Account VA B | 811-06032 |
| Transamerica Axiom Variable Annuity | Separate Account VA B | 811-06032 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account A | 811-06459 |
| Merrill Lynch Retirement Plus Variable Annuity | Merrill Lynch Life Variable Annuity Separate Account B | 811-06546 |
| Transamerica Value Variable Annuity | Separate Account VA DD | 811-06144 |
| WRL Freedom Premier III Variable Annuity | Separate Account VA U | 811-21427 |
| WRL Freedom Premier | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Conqueror | WRL Series Annuity Account | 811-05672 |
| WRL Freedom Wealth Creator | WRL Series Annuity Account | 811-05672 |
| Secure Path for Life | Separate Account VA FF | 811-22370 |
| Advantage IV | WRL Series Life Corporate Account | 811-08833 |
| Advantage X | Transamerica Corporate Separate Account Sixteen | 811-21440 |
| Transamerica Freedom Elite Builder II | WRL Series Life Account | 811-4420 |
| WRL Financial Freedom Builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Elite Builder | WRL Series Life Account | 811-4420 |
| WRL Freedom Equity Protector | WRL Series Life Account | 811-4420 |
| Transamerica Structured Index Advantage Annuity | Not Applicable | Not Applicable |
|  | Form S-1, S-3, N-4 or N-6 Registration Statements to be filed. |  |

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IN WITNESS WHEREOF, I have hereunto set my hand this 13 day of March 2025.

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| |
|:---|
| /s/ Chris Giovanni |
| Chris Giovanni |
| Director, Chief Strategy & Development Officer and Senior Vice President |

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