# EDGAR Filing Document

**Accession Number:** 0000202713
**File Stem:** 0001193125-26-179178
**Filing Date:** 2026-4
**Character Count:** 285932
**Document Hash:** 3fccffc2b7a2704cae2377f6c90e3331
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-179178.hdr.sgml**: 20260427

**ACCESSION NUMBER**: 0001193125-26-179178

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 12

**FILED AS OF DATE**: 20260427

**DATE AS OF CHANGE**: 20260427

**EFFECTIVENESS DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NATIONWIDE VARIABLE ACCOUNT
- **CENTRAL INDEX KEY:** 0000202713

**ORGANIZATION NAME:**
- **EIN:** 314156830
- **STATE OF INCORPORATION:** OH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-02716
- **FILM NUMBER:** 26896681

**BUSINESS ADDRESS:**
- **STREET 1:** ONE NATIONWIDE PLAZA
- **STREET 2:** NATIONWIDE LIFE INSURANCE CO
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43216
- **BUSINESS PHONE:** 614-249-71

**MAIL ADDRESS:**
- **STREET 1:** NATIONWIDE LIFE INSURANCE CO
- **STREET 2:** ONE NATIONWIDE PLAZA
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43216
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NATIONWIDE VARIABLE ACCOUNT
- **CENTRAL INDEX KEY:** 0000202713

**ORGANIZATION NAME:**
- **EIN:** 314156830
- **STATE OF INCORPORATION:** OH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-176908
- **FILM NUMBER:** 26896680

**BUSINESS ADDRESS:**
- **STREET 1:** ONE NATIONWIDE PLAZA
- **STREET 2:** NATIONWIDE LIFE INSURANCE CO
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43216
- **BUSINESS PHONE:** 614-249-71

**MAIL ADDRESS:**
- **STREET 1:** NATIONWIDE LIFE INSURANCE CO
- **STREET 2:** ONE NATIONWIDE PLAZA
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43216

## Series and Classes Contracts Data

### NATIONWIDE VARIABLE ACCOUNT (Series ID: S000009003)

| Class ID   | Class Name                            | Ticker Symbol   |
|:---|:---|:---|
| C000107324 | Nationwide Destination Income Annuity |  |

?xml version='1.0' encoding='ASCII'? NW Destination Income Annuity (333-176908)

As filed with the Securities and Exchange Commission on April 27, 2026

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM N-4**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**File No. **333-176908**

Pre-Effective Amendment No.

☐

Post-Effective Amendment No. 14

☒

and/or

**REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940**File No. **811-02716**

Amendment No. 116

☒

(Check appropriate box or boxes.)

**Nationwide Variable Account**

------

(Exact Name of Registered Separate Account)

**Nationwide Life Insurance Company**

------

(Name of Insurance Company)

**One Nationwide Plaza, Columbus, Ohio 43215**

------

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

**(614) 249-7111**

------

Insurance Company's Telephone Number, including Area Code

**Denise L. Skingle, Senior Vice President and Secretary**

**One Nationwide Plaza, Columbus, Ohio 43215**

------

(Name and Address of Agent for Service)

**May 1, 2026**

------

Approximate Date of Proposed Public Offering

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

☐ immediately upon filing pursuant to paragraph (b)

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

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

☐ on (date) pursuant to paragraph (a)(1) of rule 485 under the Securities Act of 1933 ("Securities Act")

**If appropriate, check the following box:**

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

**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)

------

**Nationwide Destination**<sup>SM</sup> **Income Annuity**

**Individual Single Premium Deferred Variable Annuity Contracts** 

Issued by

**Nationwide Life Insurance Company** 

through its

**Nationwide Variable Account** 

The date of this prospectus is May 1, 2026.

This prospectus contains important information about the contracts that should be understood before investing. Read this prospectus carefully and keep it for future reference. A contract is available for purchase when a prospective purchaser has separated from service from his or her employer and has assets in certain retirement accounts that he or she wishes to transfer to the contract. **Subsequent purchase payments are not permitted under this contract.** To purchase a contract described in this prospectus, call Nationwide's Service Center at 1-800-238-3035 (TDD 1-800-238-3035), or write: Nationwide Life Insurance Company, P.O. Box 182021, Columbus, Ohio 43218-2021.

Variable annuities are complex investment products and involve risks, including the potential loss of principal. The contract is not a short-term investment and is not appropriate for an investor who needs ready access to cash. Withdrawals under the contract could result in taxes and tax penalties.

Variable annuities have unique benefits and advantages that may be particularly useful in meeting long-term savings and retirement needs. There are costs and charges associated with these benefits and advantages - costs and charges that are different, or do not exist at all, within other investment products. With help from financial professionals, investors are encouraged to compare and contrast the costs and benefits of the variable annuity described in this prospectus against those of other investment products, especially other variable annuity and variable life insurance products offered by Nationwide and its affiliates. Nationwide offers a wide array of such products, many with different charges, benefit features, and investment options. This process of comparison and analysis should aid in determining whether the purchase of the contract described in this prospectus is consistent with the purchaser's investment objectives, risk tolerance, investment time horizon, marital status, tax situation, and other personal characteristics and needs.

Variable annuities are not insured by the Federal Deposit Insurance Corporation or any other federal government agency, and are not deposits of, guaranteed by, or insured by the depository institution where offered or any of its affiliates. The SEC has not approved or disapproved these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense. Additional information about certain investment products, including variable annuities, has been prepared by the SEC's staff and is available at Investor.gov.

The investment options available under the contract consist of Sub-Accounts that invest in underlying mutual funds, which offer a variable rate of return. Additional information about the investment options is available in *Appendix A: Investment Options Available Under the Contract.*

**The availability of investment options, contract benefits, or other contract features described in this prospectus may vary depending on the broker-dealer through which the contract is sold (see *Appendix E: Financial Intermediary Variations* for additional information).**

**Under state insurance laws, Contract Owners have the right, during a limited period of time, to examine their contract and decide if they want to keep it or cancel it. This right is referred to as a "free look" right. The length of this time period depends on state law and may vary depending on whether the purchase is a replacement of another annuity contract. For ease of administration, Nationwide will honor any free look cancellation request that is in good order and received at the Service Center or postmarked within 30 days after the contract issue date (see *Right to Examine and Cancel* and *Contacting the Service Center*).**

**If the Contract Owner elects to cancel the contract pursuant to the free look provision, where required by law, Nationwide will return the greater of the Contract Value or the amount of purchase payment(s) applied during the free look period, less any withdrawals from the contract, and applicable federal and state income tax withholding. Otherwise, Nationwide will return the Contract Value, less any withdrawals from the contract, and applicable federal and state income tax withholding (see *Right to Examine and Cancel*).**

All guarantees under the contract are subject to Nationwide's creditworthiness and claims-paying ability.

------

**Glossary of Special Terms** 

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; **Accumulation Contract** – A contract where the Contract Owner had not begun taking guaranteed income payments <br> before separating from the Previous Plan.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Accumulation Unit** – An accounting unit of measure used to calculate the Contract Value allocated to the Variable <br> Account before the Annuitization Date.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Annuitant** – The person(s) whose length of life determines how long annuity payments are paid. The Annuitant and <br> Contract Owner must be the same person for contracts described in this prospectus. The Annuitant must be living on <br> the date the contract is issued.<br>|
| **Annuitization Date** – The date on which annuity payments begin. |
| **Annuity Commencement Date** – The date on which annuity payments are scheduled to begin. |
| **Annuity Unit** – An accounting unit of measure used to calculate the value of variable annuity payments. |
| &nbsp;&nbsp;&nbsp;&nbsp; **Contingent Annuitant** – The individual who becomes the Annuitant if the Annuitant dies before the Annuitization <br> Date.<br>|
| **Contract Anniversary** – Each recurring one-year anniversary of the Contract Issue Date. |
| **Contract Issue Date** – The date the initial purchase payment is applied to the contract. |
| **Contract Owner(s)** – The person(s) who owns all rights under the contract. |
| **Contract Value** – The value of all Accumulation Units in a contract. |
| **Contract Year** – Each year the contract is in force beginning with the Contract Issue Date. |
| &nbsp;&nbsp;&nbsp;&nbsp; **Current Guaranteed Lifetime Withdrawal Base** – For purposes of Guaranteed Lifetime Withdrawals, the amount that <br> is multiplied by the Lifetime Withdrawal Percentage to arrive at the Guaranteed Lifetime Withdrawal Amount for any <br> given year.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Daily Net Assets** – A figure that is calculated at the end of each Valuation Date and represents the sum of all the <br> Contract Owners interests in the Sub-Accounts after the deduction of underlying mutual fund expenses.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Guaranteed Lifetime Withdrawal Amount** – The guaranteed amount that a Contract Owner can withdraw from the <br> contract before the next Contract Anniversary without reducing the Guaranteed Lifetime Withdrawal Base. This <br> amount is non-cumulative, meaning that it cannot be carried over from one year to the next.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Income Contract** – A contract where the Contract Owner began taking guaranteed income payments before <br> separating from the Previous Plan.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Individual Retirement Annuity or IRA** – An annuity contract that qualifies for favorable tax treatment under Section <br> 408(b) of the Internal Revenue Code, but does not include Roth IRAs or Simple IRAs.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Lifetime Withdrawal Percentage** – The percentage of the Current Guaranteed Lifetime Withdrawal Base that the <br> Contract Owner can withdraw from the contract each year without decreasing the Current Guaranteed Lifetime <br> Withdrawal Base.<br>|
| **Nationwide** – Nationwide Life Insurance Company. |
| &nbsp;&nbsp;&nbsp;&nbsp; **Net Asset Value** – The value of one share of an underlying mutual fund at the close of regular trading on the New <br> York Stock Exchange.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Net Investment Factor** – The investment performance of the underlying mutual fund in which a particular Sub-<br> Account invests, including the charges assessed against that Sub-Account for a Valuation Period.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Original Guaranteed Lifetime Withdrawal Base** – The Contract Owner's benefit base under the Previous Plan which <br> is used to determine Guaranteed Lifetime Withdrawals under the contract.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Previous Plan** – A retirement plan in which the Contract Owner was invested before separating from service, and <br> which provides a right of conversion that preserves the plan's benefit.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Roth IRA** – An annuity contract that qualifies for favorable tax treatment under Section 408A of the Internal Revenue <br> Code. <br>|

---

------

---

| |
|:---|
| **SEC** – Securities and Exchange Commission. |
| &nbsp;&nbsp;&nbsp;&nbsp; **Service Center** – The department of Nationwide responsible for receiving all service and transaction requests relating <br> to the contract. For service and transaction requests submitted other than by telephone (including fax requests), the <br> Service Center is Nationwide's mail and document processing facility. For service and transaction requests <br> communicated by telephone, the Service Center is Nationwide's operations processing facility. Information on how to <br> contact the Service Center is in the *Contacting the Service Center* provision.<br>|
| **Sub-Accounts** – Divisions of the Variable Account, each of which invests in a single underlying mutual fund. |
| &nbsp;&nbsp;&nbsp;&nbsp; **Valuation Date** – Each day the New York Stock Exchange is open for business or any other day during which there is <br> a sufficient degree of trading such that the current Net Asset Value of the underlying mutual fund shares might be <br> materially affected. Values of the Variable Account are determined as of the close of regular trading on the New <br> York Stock Exchange, which generally closes at 4:00 p.m. EST.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Valuation Period** – The period of time commencing at the close of a Valuation Date and ending at the close of <br> regular trading on the New York Stock Exchange for the next succeeding Valuation Date.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; **Variable Account** – Nationwide Variable Account, a separate account that Nationwide established to hold Contract <br> Owner assets allocated to variable investment options. The Variable Account is divided into Sub-Accounts, each of <br> which invests in a separate underlying mutual fund.<br>|

---

------

**Table of Contents**

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

---

| | |
|:---|:---|
|  | **Page** |
| **[Glossary of Special Terms](#xx_fc3a0dc9-f29c-4f4a-9674-89a882324e09_1)** | &nbsp;&nbsp; 2 |
| **[Overview of the Contract](#xx_18841f09-ed72-4867-ac69-d8f781ee49a6_1)** | &nbsp;&nbsp; 6 |
| [Purpose of the Contract](#xx_18841f09-ed72-4867-ac69-d8f781ee49a6_1) | &nbsp;&nbsp; 6 |
| [Phases of the Contract](#xx_18841f09-ed72-4867-ac69-d8f781ee49a6_1) | &nbsp;&nbsp; 6 |
| [Contract Features](#xx_18841f09-ed72-4867-ac69-d8f781ee49a6_1) | &nbsp;&nbsp; 6 |
| **[Important Information You Should Consider About the Contract](#xx_c0d468ee-4f41-4c59-b5ba-fd478aa18f0e_1)** | &nbsp;&nbsp; 8 |
| **[Fee Table](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_1)** | &nbsp;&nbsp; 10 |
| [Example](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_1) | &nbsp;&nbsp; 10 |
| **[Principal Risks](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_2)** | &nbsp;&nbsp; 11 |
| **[Nationwide and the Variable Account](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_3)** | &nbsp;&nbsp; 12 |
| **[Investment Options](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_3)** | &nbsp;&nbsp; 12 |
| [The Sub-Accounts and Underlying Mutual Funds](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_3) | &nbsp;&nbsp; 12 |
| **[Contacting the Service Center](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_5)** | &nbsp;&nbsp; 14 |
| **[Charges and Adjustments](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_6)** | &nbsp;&nbsp; 15 |
| [Mortality and Expense Risk Fee](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_6) | &nbsp;&nbsp; 15 |
| [Administrative Fee](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_6) | &nbsp;&nbsp; 15 |
| [Contract Maintenance Fee](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_6) | &nbsp;&nbsp; 15 |
| [Guaranteed Lifetime Withdrawal Fee](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_6) | &nbsp;&nbsp; 15 |
| [Premium Taxes](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_6) | &nbsp;&nbsp; 15 |
| [Underlying Mutual Fund Charges](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_6) | &nbsp;&nbsp; 15 |
| [Profitability](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_7) | &nbsp;&nbsp; 16 |
| **[The Contract in General](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_7)** | &nbsp;&nbsp; 16 |
| [Types of Contracts Issued](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_7) | &nbsp;&nbsp; 16 |
| [Minimum Initial and Subsequent Purchase Payments](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_7) | &nbsp;&nbsp; 16 |
| [Dollar Limit Restrictions](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_7) | &nbsp;&nbsp; 16 |
| [Money Laundering](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_7) | &nbsp;&nbsp; 16 |
| [Contestability](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_8) | &nbsp;&nbsp; 17 |
| [Payments to Minors](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_8) | &nbsp;&nbsp; 17 |
| [Nationwide's General Account Obligations](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_8) | &nbsp;&nbsp; 17 |
| [Reservation of Rights](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_8) | &nbsp;&nbsp; 17 |
| [Distribution, Promotional, and Sales Expenses](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_8) | &nbsp;&nbsp; 17 |
| [Underlying Mutual Fund Service Fee Payments](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_8) | &nbsp;&nbsp; 17 |
| [Treatment of Unclaimed Property](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_10) | &nbsp;&nbsp; 19 |
| **[Benefits Under the Contract](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_10)** | &nbsp;&nbsp; 19 |
| [Standard Benefits Table](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_10) | &nbsp;&nbsp; 19 |
| [Optional Benefits Table](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_11) | &nbsp;&nbsp; 20 |
| [Standard Death Benefit (Return of Contract Value)](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_11) | &nbsp;&nbsp; 20 |
| [Guaranteed Lifetime Withdrawals](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_11) | &nbsp;&nbsp; 20 |
| [Spousal Continuation Option](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_17) | &nbsp;&nbsp; 26 |
| **[Ownership and Interests in the Contract](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_18)** | &nbsp;&nbsp; 27 |
| [Contract Owner/Annuitant](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_18) | &nbsp;&nbsp; 27 |
| [Contingent Annuitant](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_18) | &nbsp;&nbsp; 27 |
| [Beneficiary and Contingent Beneficiary](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_18) | &nbsp;&nbsp; 27 |
| [Changes to the Parties to the Contract](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_18) | &nbsp;&nbsp; 27 |
| [Community Property States](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_19) | &nbsp;&nbsp; 28 |
| [Assignment](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_19) | &nbsp;&nbsp; 28 |
| [Beneficially Owned Contracts](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_19) | &nbsp;&nbsp; 28 |
| **[Operation of the Contract](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_20)** | &nbsp;&nbsp; 29 |
| [Pricing](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_20) | &nbsp;&nbsp; 29 |
| [Application and Allocation of Purchase Payments](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_20) | &nbsp;&nbsp; 29 |
| [Determining the Contract Value](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_21) | &nbsp;&nbsp; 30 |
| [Transfer Requests](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_21) | &nbsp;&nbsp; 30 |
| [Transfers Prior to Annuitization](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_22) | &nbsp;&nbsp; 31 |
| [Transfers After Annuitization](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_22) | &nbsp;&nbsp; 31 |
| [Transfer Restrictions](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_22) | &nbsp;&nbsp; 31 |
| **[Right to Examine and Cancel](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_24)** | &nbsp;&nbsp; 33 |
| [Allocation of Purchase Payments during Free Look Period](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_24) | &nbsp;&nbsp; 33<br>|

---

------

**Table of Contents (continued)**

---

| | |
|:---|:---|
|  | **Page** |
| **[Surrender/Withdrawal Prior to Annuitization](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_24)** | &nbsp;&nbsp; 33 |
| [Partial Withdrawals](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_25) | &nbsp;&nbsp; 34 |
| [Full Surrenders](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_25) | &nbsp;&nbsp; 34 |
| **[Surrender/Withdrawal After Annuitization](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_25)** | &nbsp;&nbsp; 34 |
| **[Contract Owner Services](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_25)** | &nbsp;&nbsp; 34 |
| [Systematic Withdrawals](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_25) | &nbsp;&nbsp; 34 |
| **[Death Benefit](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_26)** | &nbsp;&nbsp; 35 |
| [Death of Contract Owner/Annuitant](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_26) | &nbsp;&nbsp; 35 |
| [Death Benefit Payment](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_26) | &nbsp;&nbsp; 35 |
| [Death and Spousal Continuation Option](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_26) | &nbsp;&nbsp; 35 |
| **[Annuity Commencement Date](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_26)** | &nbsp;&nbsp; 35 |
| **[Annuitizing the Contract](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_27)** | &nbsp;&nbsp; 36 |
| [Annuitization Date](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_27) | &nbsp;&nbsp; 36 |
| [Annuitization](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_27) | &nbsp;&nbsp; 36 |
| [Fixed Annuity Payments](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_27) | &nbsp;&nbsp; 36 |
| [Variable Annuity Payments](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_27) | &nbsp;&nbsp; 36 |
| [Frequency and Amount of Annuity Payments](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_28) | &nbsp;&nbsp; 37 |
| **[Annuity Payment Options](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_28)** | &nbsp;&nbsp; 37 |
| [Annuity Payment Options for Contracts with Total Purchase Payments and Contract Value Annuitized Less Than or Equal to](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_28)<br> [$2,000,000](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_28)<br>| &nbsp;&nbsp; 37 |
| [Annuity Payment Options for Contracts with Total Purchase Payments and/or Contract Value Annuitized Greater Than](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_29)<br> [$2,000,000](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_29)<br>| &nbsp;&nbsp; 38 |
| [Annuitization of Amounts Greater than $5,000,000](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_29) | &nbsp;&nbsp; 38 |
| **[Statements and Reports](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_29)** | &nbsp;&nbsp; 38 |
| **[Legal Proceedings](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_30)** | &nbsp;&nbsp; 39 |
| [Nationwide Life Insurance Company](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_30) | &nbsp;&nbsp; 39 |
| [Nationwide Investment Services Corporation](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_30) | &nbsp;&nbsp; 39 |
| **[Financial Statements](#xx_f80d6e0e-ed1a-4eeb-b9ef-a8a9b0f9fe31_31)** | &nbsp;&nbsp; 40 |
| **[Appendix A: Investment Options Available Under the Contract](#xx_d0719294-eb5e-4856-b5e2-60f77974a3dd_1)** | &nbsp;&nbsp; 41 |
| **[Appendix B: State Variations](#xx_4455ca92-1e0c-4e79-b816-5dd7b2856424_1)** | &nbsp;&nbsp; 42 |
| **[Appendix C: Contract Types and Tax Information](#xx_e305a4a4-f0a6-4bc1-97c2-dd8f4b83b620_1)** | &nbsp;&nbsp; 43 |
| [Types of Contracts](#xx_e305a4a4-f0a6-4bc1-97c2-dd8f4b83b620_1) | &nbsp;&nbsp; 43 |
| [Federal Tax Considerations](#xx_e305a4a4-f0a6-4bc1-97c2-dd8f4b83b620_1) | &nbsp;&nbsp; 43 |
| [Required Distributions](#xx_e305a4a4-f0a6-4bc1-97c2-dd8f4b83b620_4) | &nbsp;&nbsp; 46 |
| [Other Considerations](#xx_e305a4a4-f0a6-4bc1-97c2-dd8f4b83b620_6) | &nbsp;&nbsp; 48 |
| [State Taxation](#xx_e305a4a4-f0a6-4bc1-97c2-dd8f4b83b620_7) | &nbsp;&nbsp; 49 |
| **[Appendix D: Spousal Continuation Option Calculation](#xx_be1e5387-b64b-4199-87ae-992ede7487fb_1)** | &nbsp;&nbsp; 50 |
| **[Appendix E: Financial Intermediary Variations](#xx_34433be2-ad86-463d-b595-de701072c659_1)** | &nbsp;&nbsp; 52 |

---

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**Overview of the Contract** 

**Purpose of the Contract** 

The contract is intended to be a long-term investment vehicle to assist investors in saving for and living in retirement. Nationwide has designed the contract to offer features, pricing, and investment options that encourage long-term ownership. The contract can help supplement retirement income through the annuitization feature, which provides a stream of periodic income payments. During the years leading up to those income payments, the Contract Owner manages his/her assets in the contract according to their specific goals and risk preferences by directing the allocation and reallocation among a variety of investment options. Contract growth is tax-deferred, meaning that gains in the contract are not taxable until withdrawn from the contract. Finally, in the event that the Annuitant dies before beginning income payments, the contract offers a death benefit.

Prospective purchasers should consult with a financial professional to determine whether this contract is appropriate for them, taking into consideration their particular needs, including investment objectives, risk tolerance, investment time horizon, marital status, tax situation, and other personal characteristics. Generally speaking, this contract is intended to provide benefits to a single individual and his/her beneficiaries. The contract is not intended to be used by institutional investors, in connection with other Nationwide contracts that have the same Annuitant, or in connection with other Nationwide contracts that have different Annuitants but the same Contract Owner. It is not intended to be sold to a terminally ill Contract Owner or Annuitant.

**Phases of the Contract** 

The contract exists in two separate phases: accumulation (savings) and annuitization (income). During the accumulation phase, the contract offers a variety of investment options to which the Contract Owner can allocate and reallocate his/her Contract Value. The investment options available under the contract consist of Sub-Accounts that invest in underlying mutual funds, which offer a variable rate of return. **Additional information about the underlying mutual funds is available in *Appendix A: Investment Options Available Under the Contract*.** 

During the annuitization phase, Nationwide makes periodic income payments to the Annuitant. At the time of annuitization, the Contract Owner elects the duration of the annuity payments – either for a fixed period of time or for the duration of the Annuitant's (and possibly the Annuitant's spouse's) life. The Contract Owner also elects whether the annuity payments will be fixed or variable. If variable annuity payments are elected, the Annuitant controls the allocation/reallocation of annuitized assets among the available Sub-Accounts. After annuitization begins, the only value associated with the contract is the stream of annuity payments; unless otherwise specified in the annuity option, amounts cannot be withdrawn from the contract over and above the annuity payments. Additionally, once annuitization has begun, there is no death benefit, which means that upon the death of the Annuitant (and the Annuitant's spouse if a joint annuity option was elected), all payments stop and the contract terminates, unless the particular annuitization option provides otherwise. Guaranteed Lifetime Withdrawals will also terminate upon annuitization.

**Contract Features**

**Investment Options.** Contract Owners can allocate Contract Value to Sub-Accounts that invest in underlying mutual funds. Contract Owners can reallocate those assets at their discretion, subject to certain restrictions.

**Deposits to the Contract.** The contact is a single purchase payment annuity. Subsequent purchase payments are not permitted.

**Withdrawals from the Contract.** Contract Owners can withdraw some or all of their Contract Value at any time prior to annuitization, subject to certain restrictions. After Annuitization, withdrawals other than annuity payments are not permitted.

**Guaranteed Lifetime Withdrawals.** The contract offers Guaranteed Lifetime Withdrawals, which provide a guaranteed lifetime income stream for the Contract Owner.

**Death Benefit.** During the accumulation phase, the contract contains a standard death benefit (equal to the Contract Value) at no additional charge.

**Spousal Continuation Option.** The contract offers a Spousal Continuation Option, which allows a surviving spouse to continue to receive, for the duration of his/her lifetime, the benefit associated with the Guaranteed Lifetime Withdrawals.

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**Annuity Payments.** On the Annuitization Date, Nationwide will make annuity payments based on the annuity payment option chosen prior to annuitization.

**Tax Deferral.** Generally, Contract Owners will not be taxed on any earnings on the assets in the contract until such earnings are distributed from the contract. How each contract's distributions are taxed depends on the type of contract issued. Note that if this contract is issued in connection with a plan that qualifies for special income tax treatment under the Code, the contract does not provide additional tax deferral benefits (see *Appendix C: Contract Types and Tax Information*).

**Cancellation of the Contract.** Under state insurance laws, Contract Owners have the right, during a limited period of time, to examine their contract and decide if they want to keep it or cancel it. Nationwide will honor any free look cancellation request that is in good order and received at the Service Center or postmarked within 30 days after the contract issue date (see *Right to Examine and Cancel* and *Contacting the Service Center*).

**Contract Owner Services.** The contract offers a service at no additional charge to assist Contract Owners in managing their contract, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Systematic Withdrawals

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

**FEES, EXPENSES, AND ADJUSTMENTS**<br> (see *Fee Table* and *Charges and Adjustments*)<br>

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| | |
|:---|:---|
| **Are There Charges or** <br> **Adjustments for Early** <br> **Withdrawals?**<br>| **No.** |

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| | |
|:---|:---|
| **Are There Ongoing Fees** <br> **and Expenses**? | &nbsp;&nbsp; **Yes.** The table below describes the fees and expenses that you may pay *each year*, <br> depending on the investment options and optional benefits chosen. Please refer to your <br> contract specifications page for information about the specific fees you will pay each year <br> based on the options you have elected. |
| **Are There Ongoing Fees** <br> **and Expenses**? | **Annual Fee** |
| **Are There Ongoing Fees** <br> **and Expenses**? | Base Contract<br>1.70%<sup>1</sup> <br>1.73%<sup>1</sup> <br>|
| **Are There Ongoing Fees** <br> **and Expenses**? | Underlying mutual fund fees and expenses<br>0.47%<sup>2</sup> <br>1.13%<sup>2</sup> <br>|
| **Are There Ongoing Fees** <br> **and Expenses**? | &nbsp;&nbsp; <sup>1</sup> As a percentage of Daily Net Assets, plus a percentage attributable to the Contract <br> Maintenance Charge; or for Guaranteed Lifetime Withdrawals, as a percentage of the <br> Current Guaranteed Lifetime Withdrawal Base, plus a percentage attributable to the <br> Contract Maintenance Charge.<br> <sup>2</sup> As a percentage of underlying mutual fund net assets. |
| **Are There Ongoing Fees** <br> **and Expenses**? | &nbsp;&nbsp; **Lowest Annual Cost Estimate:**<br> **$1,110.28**<br>|
| **Are There Ongoing Fees** <br> **and Expenses**? | &nbsp;&nbsp; Assumes:<br> ● Investment of $100,000<br> ● 5% annual appreciation<br> ● Least expensive underlying mutual fund fees <br> and expenses<br> ● No additional purchase payments, transfers or <br> withdrawals<br>|

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

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| | |
|:---|:---|
| **RISKS** | **RISKS** |
| **Is There a Risk of Loss** <br> **from Poor Performance?**<br>| &nbsp;&nbsp; **Yes**. Contract Owners of variable annuities can lose money by investing in the contract, <br> including loss of principal (see *Principal Risks*).<br>|
| **Is this a Short-Term** <br> **Investment?**<br>| &nbsp;&nbsp; **No.** The contract is not a short-term investment and is not appropriate for an investor who <br> needs ready access to cash. Nationwide has designed the contract to offer features, <br> pricing, and investment options that encourage long-term ownership (see *Principal Risks*).<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> The benefit of tax deferral also means that the contract is more beneficial to investors with <br> a long time horizon (see *Principal Risks*).<br>|
| **What Are the Risks** <br> **Associated with the** <br> **Investment Options?**<br>| &nbsp;&nbsp; ● Investment in this contract is subject to the risk of poor investment performance. <br> Investment experience can vary depending on the investment options selected by the <br> Contract Owner.<br> ● Each investment option has its own unique risks.<br> ● Review the prospectuses and disclosures for the investment options before making an <br> investment decision.<br> See *Principal Risks.*<br>|
| **What Are the Risks** <br> **Related to the Insurance** <br> **Company?**<br>| &nbsp;&nbsp; Investment in the contract is subject to the risks associated with Nationwide, including that <br> any obligations, guarantees, or benefits are subject to the claims-paying ability of <br> Nationwide. More information about Nationwide, including its financial strength ratings, is <br> available by contacting Nationwide at the address and/or toll-free phone number indicated <br> in *Contacting the Service Center* (see *Principal Risks*). <br>|

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| | |
|:---|:---|
| **RESTRICTIONS** | **RESTRICTIONS** |
| **Are There Restrictions** <br> **on the Investment** <br> **Options?**<br>| &nbsp;&nbsp; **Yes.**<br> ● Nationwide reserves the right to add, remove, and substitute investment options <br> available under the contract (see *The Sub-Accounts and Underlying Mutual Funds*).<br> ● Not all investment options may be available under your contract (see *Appendix A:* <br> *Investment Options Available Under the Contract*).<br> ● Transfers between Sub-Accounts are subject to policies designed to deter short-term <br> and excessively frequent transfers. Nationwide may restrict the form in which transfer <br> requests will be accepted (see *Transfer Restrictions*).<br> ● The availability of investment options may vary depending on the broker-dealer through <br> which the contract is sold (see *Appendix E: Financial Intermediary Variations*).<br>|
| **Are There any** <br> **Restrictions on Contract** <br> **Benefits?**<br>| &nbsp;&nbsp; **Yes.**<br> ● The Spousal Continuation Option may not be available on all contract types and limits <br> who can be named as a party under the contract. See *Spousal Continuation Option*.<br> ● The availability of contract benefits may vary depending on the broker-dealer through <br> which the contract is sold (see *Appendix E: Financial Intermediary Variations*).<br>|
| **TAXES** | **TAXES** |
| **What Are the Contract's** <br> **Tax Implications?**<br>| &nbsp;&nbsp; ● Consult with a tax professional to determine the tax implications of an investment in and <br> payments received under this contract.<br> ● If the contract is purchased through a tax-qualified plan or IRA, there is no additional tax <br> deferral.<br> ● Earnings in the contract are taxed at ordinary income tax rates at the time of <br> withdrawals and there may be a tax penalty if withdrawals are taken before the Contract <br> Owner reaches age 59½.<br> See *Appendix C: Contract Types and Tax Information.*<br>|
| **CONFLICTS OF INTEREST** | **CONFLICTS OF INTEREST** |
| **How Are Investment** <br> **Professionals** <br> **Compensated?**<br>| &nbsp;&nbsp; Some financial professionals receive compensation for selling the contract. Compensation <br> can take the form of commissions and other indirect compensation in that Nationwide may <br> share the revenue it earns on this contract with the financial professional's firm. This <br> conflict of interest may influence a financial professional, as these financial professionals <br> may have a financial incentive to offer or recommend this contract over another investment <br> (see *Distribution, Promotional, and Sales Expenses*)*.*<br>|
| **Should I Exchange My** <br> **Contract?**<br>| &nbsp;&nbsp; Some financial professionals may have a financial incentive to offer an investor a new <br> contract in place of the one he/she already owns. An investor should only exchange his/her <br> contract if he/she determines, after comparing the features, fees, and risks of both <br> contracts, and any fees or penalties to terminate the existing contract, that it is preferable <br> for him/her to purchase the new contract, rather than to continue to own the existing one <br> (see *Replacements* and *Distribution, Promotional, and Sales Expenses*).<br>|

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**Fee Table** 

**The following tables describe the fees, expenses, and adjustments that a Contract Owner will pay when buying, owning, and surrendering or making withdrawals from an investment option or from the contract. Please refer to the contract specifications page for information about the specific fees the Contract Owner will pay each year.** 

**The first table describes the fees and expenses a Contract Owner will pay *each year* during the time that the Contract Owner owns the contract (not including underlying mutual fund fees and expenses). State premium taxes may also be deducted**.

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| | |
|:---|:---|
| **Annual Contract Expenses** | **Annual Contract Expenses** |
| **Maximum Administrative Expense**<sup>1</sup> | $30 |
| &nbsp;&nbsp; **Base Contract Expenses**<sup>2</sup> (assessed as an annualized percentage of the Daily Net Assets or assessed annually as a <br> percentage of the Current Guaranteed Lifetime Withdrawal Base)<br>| 1.70% |

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

Throughout this prospectus, the Administrative Expense will be referred to as the Contract Maintenance Charge. On each contract's Contract Anniversary, Nationwide deducts the Contract Maintenance Fee if the Contract Value is less than $50,000 on such Contract Anniversary. This charge is permanently waived on a going-forward basis for any contracts valued at $50,000 or more on any Contract Anniversary.

Throughout this prospectus, the Base Contract Expenses will be referred to as Mortality and Expense Risk Fee, Administrative Fee, and Guaranteed Lifetime Withdrawal Fee, as appropriate. The Mortality and Expense Risk Fee and Administrative Fee are assessed as an annualized percentage of the Daily Net Assets, while the Guaranteed Lifetime Withdrawal Fee is assessed annually as a percentage of the Current Guaranteed Lifetime Withdrawal Base. Currently, the charge associated with the Guaranteed Lifetime Withdrawal Fee is equal to 1.00% of the Current Guaranteed Lifetime Withdrawal Base. The maximum Guaranteed Lifetime Withdrawal Fee is 1.20% of the Current Guaranteed Lifetime Withdrawal Base. For information about how the Current Guaranteed Lifetime Withdrawal Base is calculated, see Guaranteed Lifetime Withdrawals and Spousal Continuation Option.

**The next item shows the minimum and maximum total operating expenses charged by the underlying mutual funds that the Contract Owner may pay periodically during the life of the contract. Expenses shown may change over time and may be higher or lower in the future. A complete list of the underlying mutual funds available under the contract, including their annual expenses, may be found in *Appendix A: Investment Options Available Under the Contract*.** 

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| | | |
|:---|:---|:---|
| **Annual Underlying Mutual Fund Expenses** | **Annual Underlying Mutual Fund Expenses** | **Annual Underlying Mutual Fund Expenses** |
|  | **Minimum** | **Maximum** |
| (Expenses that are deducted from underlying mutual fund assets, including <br> management fees, distribution and/or service (12b-1) fees, and other expenses, as a <br> percentage of average underlying mutual fund net assets.)<br>| 0.47% | 1.13% |

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**Example** 

**This Example is intended to help Contract Owners compare the cost of investing in the Sub-Accounts with the cost of investing in other annuity contracts that offer variable investment options. These costs include transaction expenses, annual contract expenses, and annual underlying mutual fund expenses.** 

The Example assumes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a $100,000 investment in the contract for the time periods indicated;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a 5% return each year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the maximum and the minimum annual underlying mutual fund expenses;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the total Variable Account fees associated with the contract (1.90%);1 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Current Guaranteed Lifetime Withdrawal Base equals $100,000.

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Although your actual costs may be higher or lower, based on these assumptions, your costs would be:

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| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **If the contract is surrendered**<br> **at the end of the**<br> **applicable time period** | **If the contract is surrendered**<br> **at the end of the**<br> **applicable time period** | **If the contract is surrendered**<br> **at the end of the**<br> **applicable time period** | **If the contract is surrendered**<br> **at the end of the**<br> **applicable time period** | **If the contract is annuitized**<br> **at the end of the**<br> **applicable time period** | **If the contract is annuitized**<br> **at the end of the**<br> **applicable time period** | **If the contract is annuitized**<br> **at the end of the**<br> **applicable time period** | **If the contract is**<br> **not surrendered** | **If the contract is**<br> **not surrendered** | **If the contract is**<br> **not surrendered** | **If the contract is**<br> **not surrendered** |
|  | **1 Yr.** | **3 Yrs.** | **5 Yrs.** | **10 Yrs.** | **3 Yrs.** | **5 Yrs.** | **10 Yrs.** | **1 Yr.** | **3 Yrs.** | **5 Yrs.** | **10 Yrs.** |
| Maximum Annual <br> Underlying Mutual <br> Fund Expenses <br> (1.13%)<br>| &nbsp;&nbsp; $3213 | &nbsp;&nbsp; $9812 | &nbsp;&nbsp; $16650 | &nbsp;&nbsp; $34841<br> &nbsp;&nbsp; \* | &nbsp;&nbsp; $9812 | &nbsp;&nbsp; $16650 | &nbsp;&nbsp; $34841 | &nbsp;&nbsp; $3213 | &nbsp;&nbsp; $9812 | &nbsp;&nbsp; $16650 | &nbsp;&nbsp; $34841 |
| Minimum Annual <br> Underlying Mutual <br> Fund Expenses <br> (0.47%)<br>| &nbsp;&nbsp; $2520 | &nbsp;&nbsp; $7749 | &nbsp;&nbsp; $13241 | &nbsp;&nbsp; $28207<br> &nbsp;&nbsp; \* | &nbsp;&nbsp; $7749 | &nbsp;&nbsp; $13241 | &nbsp;&nbsp; $28207 | &nbsp;&nbsp; $2520 | &nbsp;&nbsp; $7749 | &nbsp;&nbsp; $13241 | &nbsp;&nbsp; $28207 |

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\*

Contracts sold under this prospectus do not permit annuitization during the first two Contract Years.

For purposes of these tables, Nationwide assumes the Current Guaranteed Lifetime Withdrawal Base is equal to the Daily Net Assets.

**Principal Risks** 

Contract Owners should be aware of the following risks associated with owning the contract:

**Risk of loss.** The Sub-Accounts invest in underlying mutual funds. Underlying mutual funds are variable investments, meaning their value will increase or decrease based on the performance of their portfolio holdings. Poor underlying mutual fund performance can result in a loss of Contract Value and/or principal.

**Not a short-term investment.** In general, deferred variable annuities are long-term investments; they are not suitable as short-term savings vehicles. Nationwide has designed the contract to offer features, pricing, and investment options that encourage long-term ownership. Specifically:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• A Contract Owner who takes withdrawals from the contract before reaching age 59 1/2 could be subject to tax penalties that are mandated by the federal tax laws.

**Investment option availability.** Nationwide reserves the right to change the Sub-Accounts available under the contract, including adding new Sub-Accounts, discontinuing availability of Sub-Accounts, and substituting underlying mutual funds for Sub-Accounts. Decisions to make such changes are at Nationwide's discretion but will be in accordance with Nationwide's internal policies and procedures relating to such matters. Any changes to the availability of Sub-Accounts may be subject to regulatory approval and notice will be provided.

**Active trading.** Neither the contracts described in this prospectus nor the underlying mutual funds are designed to support active trading strategies that require frequent movement between or among Sub-Accounts. Nationwide discourages (and will take action to deter) short-term trading in this contract because the frequent movement between or among Sub-Accounts may negatively impact other investors in the contract. In certain circumstances, to address active trading, Nationwide may require transfer requests to be submitted via U.S. mail. Additionally, underlying mutual funds are required to take certain actions in order to protect shareholders from negative impacts of short-term trading, which may include requiring Nationwide to prohibit particular Contract Owners from investing in a Sub-Account that invests in the impacted underlying mutual fund.

**Financial strength.** Contractual guarantees that exceed the value of the assets in the Variable Account (including death benefit guarantees that exceed the Contract Value) are paid from Nationwide's general account, which is subject to Nationwide's financial strength and claims-paying ability. If Nationwide experiences financial distress, it may not be able to meet its obligations.

**Regulatory risk.** The contract is governed by various state and federal laws and regulations, which are subject to change. Those changes could require Nationwide to make changes to the contract that alter the nature or value of certain benefits. Additionally, changes to the tax laws or regulations could limit or eliminate the tax benefits of the contract, resulting in greater tax liability or less earnings.

**Cybersecurity**. Nationwide's businesses are highly dependent upon its computer systems and those of its business partners and service providers. This makes Nationwide potentially susceptible to operational and information security risks resulting from a cybersecurity incident. These risks include direct risks, such as theft, misuse, corruption, and destruction

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of data maintained by Nationwide, and indirect risks, such as denial of service, attacks on systems or websites and other operational disruptions that could severely impede Nationwide's ability to conduct its businesses or administer the contract (e.g., calculate unit values or process transactions).

Financial services companies and their third-party service providers are increasingly the targets of cyber-attacks. The techniques used to attack systems and networks change frequently and are becoming more sophisticated, including through the use of artificial intelligence (AI) and AI-powered tools.

Cyber-attacks affecting Nationwide, the underlying mutual funds, intermediaries, and other service providers may adversely affect Nationwide and contract values. Cybersecurity risks may also impact the issuers of securities in which the underlying mutual funds invest, which may cause the underlying mutual funds to lose value. Although Nationwide undertakes substantial efforts to protect its computer systems from cyber-attacks, there can be no guarantee that Nationwide, its service providers, intermediaries, or the underlying mutual funds will be able to avoid or readily detect cybersecurity incidents affecting Contract Owners in the future.

In the event that contract administration or contract values are adversely affected as a result of a failure of Nationwide's cybersecurity controls, Nationwide will take reasonable steps to take corrective action and restore Contract Values to the levels that they would have been had the cybersecurity incident not occurred. Nationwide will not, however, be responsible for any adverse impact to contracts or contract values that result from the Contract Owner or its designee's negligent acts or failure to use reasonably appropriate safeguards to protect against cyber-attacks or to protect personal information.

**Business continuity risks.** Nationwide is exposed to risks related to natural and man-made disasters, such as storms, fires, earthquakes, public health crises, geopolitical disputes, military actions, and terrorist acts, which could adversely affect Nationwide's ability to administer the contract. Nationwide has adopted business continuity policies and procedures that may be implemented in the event of a natural or man-made disaster, but such business continuity plans may not operate as intended or fully mitigate the operational risks associated with such disasters.

Nationwide outsources certain critical business functions to third parties and, in the event of a natural or man-made disaster, relies upon the successful implementation and execution of the business continuity planning of such entities. While Nationwide closely monitors the business continuity activities of these third parties, successful implementation and execution of their business continuity strategies are largely beyond Nationwide's control. If one or more of the third parties to whom Nationwide outsources such critical business functions experience operational failures, Nationwide's ability to administer the contract could be impaired.

**Nationwide and the Variable Account** 

The contract is issued by Nationwide, with its home office at One Nationwide Plaza, Columbus, Ohio 43215. Nationwide Variable Account is a separate account of Nationwide that invests in the underlying mutual funds listed in *Appendix A: Investment Options Available Under the Contract*. Income, gains, and losses credited to or charged against the Variable Account reflect the Variable Account's own investment experience and not the investment experience of Nationwide's other assets. The Variable Account's assets are held separately from General Account assets and may not be used to pay any liabilities of Nationwide other than those arising from the contract or other contracts supported by the Variable Account. The Variable Account is divided into Sub-Accounts, each of which invests in shares of a single underlying mutual fund.

Nationwide is obligated to pay all amounts promised to investors under the contracts. All guarantees under the contract are subject to Nationwide's creditworthiness and claims-paying ability.

The contracts are distributed by the general distributor, Nationwide Investment Services Corporation ("NISC"), One Nationwide Plaza, Columbus, Ohio 43215. NISC is a wholly-owned subsidiary of Nationwide.

**Investment Options**

**The Sub-Accounts and Underlying Mutual Funds** 

Contract Value allocated to a Sub-Account will vary based on the investment experience of the corresponding underlying mutual fund in which the Sub-Account invests. There is a risk of loss of the entire amount invested.

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The Contract Owner can allocate Contract Value to Sub-Accounts of the Variable Account, subject to conditions in the contract and underlying mutual funds. Each Sub-Account invests in shares of a single underlying mutual fund. Nationwide uses the assets of each Sub-Account to buy shares of the underlying mutual funds based on Contract Owner instructions. Nationwide buys and sells the mutual fund shares at their respective net asset value (NAV). Any dividends and distributions from a mutual fund are reinvested at NAV in shares of that mutual fund.

Information about each underlying mutual fund, including its name, type, adviser and subadviser (if applicable), current expenses, and performance, is available in *Appendix A: Investment Options Available Under the Contract*. Each underlying mutual fund issues its own prospectus that contains more detailed information about the underlying mutual fund. **Contract Owners can obtain prospectuses for underlying mutual funds free of charge at any time by visiting the website listed in *Appendix A: Investment Options Available Under the Contract* or contacting the Service Center (see *Contacting the Service Center*). Contract Owners should read these prospectuses carefully before investing.**

*Underlying mutual funds in the Variable Account are NOT publicly available mutual funds.* They are only available as investment options in variable life insurance policies or variable annuity contracts issued by life insurance companies, or in some cases, through participation in certain qualified pension or retirement plans.

The investment advisers of the underlying mutual funds may manage publicly available mutual funds with similar names and investment objectives. However, the underlying mutual funds are NOT the same as any publicly available mutual fund. Contract Owners should not compare the performance of a publicly available fund with the performance of underlying mutual funds participating in the Variable Account. The performance of the underlying mutual funds could differ substantially from that of any publicly available funds.

The particular underlying mutual funds available under the contract may change from time to time. Specifically, underlying mutual funds or underlying mutual fund share classes that are currently available may be removed or closed off to future investment. New underlying mutual funds or new share classes of currently available underlying mutual funds may be added. Contract Owners will receive notice of any such changes that affect their contract. The underlying mutual funds, which sell their shares to the Sub-Accounts pursuant to participation agreements, also may terminate these agreements and discontinue offering their shares to the Sub-Accounts.

***Voting Rights*** 

Contract Owners are not shareholders of the underlying mutual funds in which the Sub-Accounts invest; however, Contract Owners with assets allocated to Sub-Accounts are entitled to certain voting rights. Nationwide will vote underlying mutual fund shares at shareholder meetings based on Contract Owner instructions and the instructions of owners of other contracts supported by the Variable Account. However, if the law changes and Nationwide is allowed to vote in its own right, it may elect to do so.

Contract Owners with voting interests in an underlying mutual fund will be notified of issues requiring shareholder vote as soon as possible before the shareholder meeting. Notification will contain proxy materials and a form with which to give Nationwide voting instructions. Nationwide will vote shares for which no instructions are received in the same proportion as those that are received. What this means is that when only a small number of Contract Owners vote, each vote has a greater impact on, and may control, the outcome.

The number of shares which a Contract Owner may vote is determined by dividing the cash value of the amount they have allocated to an underlying mutual fund by the Net Asset Value of that underlying mutual fund (as of a date set by the underlying mutual fund).

***Material Conflicts*** 

The underlying mutual funds may be offered through separate accounts of other insurance companies, as well as through other separate accounts of Nationwide. Nationwide does not anticipate any disadvantages to this. However, it is possible that a conflict may arise between the interests of the Variable Account and one or more of the other separate accounts in which these underlying mutual funds participate.

Material conflicts may occur due to a change in law affecting the operations of variable life insurance policies and variable annuity contracts, or differences in the voting instructions of the Contract Owners and those of other companies. If a material conflict occurs, Nationwide will take whatever steps are necessary to protect Contract Owners and variable annuity payees, including withdrawal of the Variable Account from participation in the underlying mutual fund(s) involved in the conflict.

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***Substitution of Securities*** 

Nationwide may substitute shares of another underlying mutual fund for shares already purchased or to be purchased in the future if either of the following occurs:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) shares of a current underlying mutual fund are no longer available for investment; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) further investment in an underlying mutual fund is inappropriate.

Nationwide will not substitute shares of any underlying mutual fund in which the Sub-Accounts invest without any necessary prior approval of the appropriate state or federal regulatory authorities. All affected Contract Owners will be notified in the event there is a substitution, elimination, or combination of shares.

The substitute underlying mutual fund may have different fees and expenses. Nationwide may close Sub-Accounts to allocations of Contract Value at any time in its sole discretion. The underlying mutual funds, which sell their shares to the Sub-Accounts pursuant to participation agreements, also may terminate these agreements and discontinue offering their shares to the Sub-Accounts.

***Deregistration of the Variable Account*** 

Nationwide may deregister the Variable Account under the 1940 Act in the event the Variable Account meets an exemption from registration under the 1940 Act, if there are no outstanding contracts supported by the Variable Account, or for any other purpose approved by the SEC.

No deregistration may take place without the prior approval of the SEC. All affected Contract Owners will be notified in the event Nationwide deregisters the Variable Account. If the Variable Account is deregistered, Nationwide's contractual obligations to the Contract Owner will continue.

**Contacting the Service Center** 

All inquiries, paperwork, information requests, service requests, and transaction requests should be made to the Service Center:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• by telephone at 1-800-848-6331 (TDD 1-800-238-3035)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• by mail to P.O. Box 182021, Columbus, Ohio 43218-2021

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• by fax at 1-888-634-4472

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• by Internet at www.nationwide.com.

Nationwide reserves the right to restrict or remove the ability to submit service requests via phone or fax upon written notice.

Not all methods of communication are available for all types of requests. To determine which methods are permitted for a particular request, refer to the specific transaction provision in this prospectus or call the Service Center. Requests submitted by means other than described in this prospectus could be returned or delayed.

Service and transaction requests will generally be processed on the Valuation Date they are received at the Service Center as long as the request is in good order, see *Operation of the Contract*. Good order generally means that all necessary information to process the request is complete and in a form acceptable to Nationwide. If a request is not in good order, Nationwide will take reasonable actions to obtain the information necessary to process the request. Requests that are not in good order may be delayed or returned. Nationwide reserves the right to process any purchase payment or withdrawal request sent to a location other than the Service Center on the Valuation Date it is received at the Service Center. On any day the post office is closed, Nationwide is unable to retrieve service and transaction requests that are submitted by mail. This will result in a delay of the delivery of those requests to the Service Center.

Nationwide will use reasonable procedures to confirm that instructions are genuine and will not be liable for following instructions that it reasonably determined to be genuine. Nationwide may record telephone requests. Telephone and computer systems may not always be available. Any telephone system or computer can experience outages or slowdowns for a variety of reasons. The outages or slowdowns could prevent or delay processing. Although Nationwide has taken precautions to support heavy use, it is still possible to incur an outage or delay. To avoid technical difficulties, submit transaction requests by mail.

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**Charges and Adjustments**

**Mortality and Expense Risk Fee**

Nationwide deducts a Mortality and Expense Risk Fee equal to an annualized rate of 0.50% of the Daily Net Assets. The Mortality and Expense Risk Fee compensates Nationwide for providing the insurance benefits under the contract, including the contract's standard death benefit. It also compensates Nationwide for assuming the risk that Annuitants will live longer than assumed. Finally, the Mortality and Expense Risk Fee compensates Nationwide for guaranteeing that charges will not increase regardless of actual expenses. Nationwide may realize a profit from this fee.

**Administrative Fee**

Nationwide deducts an Administrative Fee equal to an annualized rate of 0.20% of the Daily Net Assets. The Administrative Fee reimburses Nationwide for administrative costs it incurs resulting from providing contract benefits, including preparation of the contract and prospectus, confirmation statements, annual account statements and annual reports, legal and accounting fees, as well as various related expenses. Nationwide may realize a profit from this fee.

**Contract Maintenance Fee**

A $30 Contract Maintenance Fee is assessed on each Contract Anniversary and upon full surrender of the contract.

This charge reimburses Nationwide for administrative expenses involved in issuing and maintaining the contract. If on any Contract Anniversary (or on the date of a full surrender) the Contract Value is $50,000 or more, Nationwide will waive the Contract Maintenance Fee from that point forward.

The deduction of the Contract Maintenance Fee will be taken proportionally from each Sub-Account based on the value in each option as compared to the total Contract Value.

Nationwide will not reduce or eliminate the Contract Maintenance Fee where it would be discriminatory or unlawful.

**Guaranteed Lifetime Withdrawal Fee** 

Nationwide deducts an annual Guaranteed Lifetime Withdrawal Fee which will not exceed 1.20% of the Current Guaranteed Lifetime Withdrawal Base. The current Guaranteed Lifetime Withdrawal Fee is 1.00% of the Current Guaranteed Lifetime Withdrawal Base. The fee is deducted on each Contract Anniversary and is taken from the Sub-Accounts proportionally based on allocations at the time the fee is deducted by redeeming Accumulation Units. A prorated fee will be deducted upon full surrender of the contract.

The Guaranteed Lifetime Withdrawal Fee compensates Nationwide for investment and longevity risk associated with paying for Guaranteed Lifetime Withdrawals over the life of the Contract Owner regardless of Contract Value. Nationwide may realize a profit from this fee. The Guaranteed Lifetime Withdrawal Fee is only assessed prior to annuitization.

**Premium Taxes**

Certain states or other governmental entities charge premium tax on purchase payments. Nationwide will charge against the Contract Value any premium taxes levied by a state or other government entity. Premium tax rates currently range from 0% to 3.5% and vary from state to state. The range is subject to change. Nationwide will assess premium taxes to the contract at the time Nationwide is assessed the premium taxes by the state. **Premium taxes may be deducted from death benefit proceeds.**

**Underlying Mutual Fund Charges** 

In addition to the charges indicated above, the underlying mutual funds in which the Sub-Accounts invest have their own fees and charges which are paid out of the assets of the underlying mutual fund. More information about the fees and charges of the underlying mutual funds can be found in the prospectus for each underlying mutual fund which can be obtained free of charge by visiting the website listed in *Appendix A: Investment Options Available Under the Contract* or contacting Nationwide's Service Center.

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**Profitability** 

Nationwide does consider profitability when determining the charges in the contract. In early Contract Years, Nationwide does not anticipate earning a profit, since that is a time when administrative and distribution expenses are typically higher. Nationwide does, however, anticipate earning a profit in later Contract Years. In general, Nationwide's profit will be greater the higher the investment return and the longer the contract is held.

**The Contract in General**

**Types of Contracts Issued**

The contracts can be categorized as:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Individual Retirement Annuities ("IRAs")

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Roth IRAs

For more detailed information about the differences in contract types, see *Appendix C: Contract Types and Tax Information*.

Prospective purchasers may apply to purchase a contract through Nationwide's Customer Solutions Center. A contract is available for purchase when a prospective purchaser separates from service from a Previous Plan and has Previous Plan assets and/or benefits that he or she wishes to transfer to the contract.

**Minimum Initial and Subsequent Purchase Payments**

All purchase payments must be paid in the currency of the United States of America. There is no minimum initial purchase payment. However, a minimum Original Guaranteed Lifetime Withdrawal Base of $5,000 is required to purchase a contract. Subsequent purchase payments are not permitted under this contract.

**Nationwide reserves the right to refuse any purchase payment that would result in the cumulative total for all contracts issued by Nationwide or its affiliates or subsidiaries on the life of any one Annuitant or owned by any one Contract Owner to exceed $1,000,000.** Its decision as to whether or not to accept a purchase payment in excess of that amount will be based on one or more factors, including, but not limited to: age, spouse age (if applicable), Annuitant age, state of issue, total purchase payments, optional benefits elected, current market conditions, and current hedging costs. All such decisions will be based on internally established actuarial guidelines and will be applied in a non-discriminatory manner. In the event that Nationwide does not accept a purchase payment under these guidelines, the purchase payment will be immediately returned in its entirety in the same manner as it was received. If Nationwide accepts the purchase payment, it will be applied to the contract immediately and will receive the next calculated Accumulation Unit value. Any references in this prospectus to purchase payment amounts in excess of $1,000,000 are assumed to have been approved by Nationwide.

**Dollar Limit Restrictions** 

Certain features of the contract have additional purchase payment and/or Contract Value limitations associated with them:

*Annuitization.* Annuity payment options will be limited if the Contract Owner submits total purchase payments in excess of $2,000,000. Furthermore, if the amount to be annuitized is greater than $5,000,000, Nationwide may limit both the amount that can be annuitized on a single life and the annuity payment options (see *Annuity Payment Options*).

**Money Laundering** 

In order to comply with the USA PATRIOT Act and rules promulgated thereunder, Nationwide has implemented procedures designed to prevent contracts described in this prospectus from being used to facilitate money laundering or the financing of terrorist activities. If mandated under applicable law, Nationwide may be required to reject a purchase payment and/or block a Contract Owner's account and thereby refuse to process any request for transfers, withdrawals, surrenders, loans, or death benefits until instructions are received from the appropriate regulators. Nationwide may also be required to provide additional information about a Contract Owner or a Contract Owner's account to governmental regulators.

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**Contestability** 

Except in certain circumstances involving fraud and where permitted by state law, Nationwide will not contest the contract after it has been in force during the lifetime of the Annuitant for two years from the Contract Issue Date.

**Payments to Minors** 

Nationwide will not pay insurance proceeds directly to minors. Contact a legal advisor for options to facilitate the timely availability of monies intended for a minor's benefit.

**Nationwide's General Account Obligations** 

Nationwide is obligated to pay all amounts promised to Contract Owners under the contract. Any obligations Nationwide has to Contract Owners under the contracts in excess of the Contract Value are paid from the General Account and are subject to Nationwide's creditors and ultimately, its overall claims paying ability.

**Reservation of Rights**

In addition to rights that Nationwide specifically reserves elsewhere in this prospectus, Nationwide reserves the right, subject to any applicable regulatory approvals, to perform any or all of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• close Sub-Accounts for contracts purchased on or after specified dates. Changes of this nature will be made as directed by the underlying mutual funds or because Nationwide determines that the underlying mutual fund is no longer suitable (see *Underlying Mutual Fund Service Fee Payments)*;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• make changes required by any change in the federal securities laws, including, but not limited to, the Securities Act of 1933, the Securities Exchange Act of 1934, the Investment Company Act of 1940, or any other changes to the Securities and Exchange Commission's rules and regulations thereunder or interpretation thereof;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• make any changes necessary to maintain the status of the contracts as annuities under the Internal Revenue Code;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• make any changes required by federal or state laws with respect to annuity contracts; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• suspend or discontinue sale of the contracts. The decision to suspend or discontinue sale of the contracts is made at Nationwide's discretion. Any decision of this nature would not impact current Contract Owners.

Contract Owners will be notified of any resulting changes by way of a supplement to the prospectus.

**Distribution, Promotional, and Sales Expenses** 

No commissions are payable on the sale of a contract described in this prospectus.

**Underlying Mutual Fund Service Fee Payments** 

***Nationwide's Relationship with the Underlying Mutual Funds*** 

The underlying mutual funds incur expenses each time they sell, administer, or redeem their shares. The Variable Account aggregates Contract Owner purchase, redemption, and transfer requests and submits net or aggregated purchase/redemption requests to each underlying mutual fund on each Valuation Date. The Variable Account (not the Contract Owners) is the underlying mutual fund shareholder. When the Variable Account aggregates transactions, the underlying mutual fund does not incur the expense of processing individual transactions it would normally incur if it sold its shares directly to the public. Nationwide incurs these expenses instead.

Nationwide also incurs the distribution costs of selling the contract (as discussed above), which benefit the underlying mutual funds by providing Contract Owners with Sub-Account options that correspond to the underlying mutual funds.

An investment adviser or subadviser of an underlying mutual fund or its affiliates may provide Nationwide or its affiliates with wholesaling services that assist in the distribution of the contract and may pay Nationwide or its affiliates to participate in educational and/or marketing activities. These activities may provide the adviser or subadviser (or their affiliates) with increased exposure to persons involved in the distribution of the contract.

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***Types of Payments Nationwide Receives*** 

In light of the above, the underlying mutual funds and their affiliates make certain payments to Nationwide or its affiliates (the "payments"). The amount of these payments is typically based on a percentage of assets invested in the underlying mutual funds attributable to the contracts and other variable contracts Nationwide and its affiliates issue, but in some cases may involve a flat fee. These payments are made for various purposes, including payments for the services provided and expenses incurred by the Nationwide companies in promoting, marketing and administering the contracts and underlying funds. Nationwide may realize a profit on the payments received.

Nationwide or its affiliates receive the following types of payments:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Underlying mutual fund 12b-1 fees, which are deducted from underlying mutual fund assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Sub-transfer agent fees or fees pursuant to administrative service plans adopted by the underlying mutual fund, which may be deducted from underlying mutual fund assets; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Payments by an underlying mutual fund's adviser or subadviser (or its affiliates), from their own revenues. Such payments are not from underlying mutual fund assets. However, the revenues from which such payments are made may be derived from advisory fees, which are deducted from underlying mutual fund assets and are reflected in mutual fund charges.

Furthermore, Nationwide benefits from assets invested in Nationwide's affiliated underlying mutual funds (*i.e.*, Nationwide Variable Insurance Trust) because its affiliates also receive compensation from the underlying mutual funds for investment advisory, administrative, transfer agency, distribution, and/or other services provided. Thus, Nationwide may receive more revenue with respect to affiliated underlying mutual funds than unaffiliated underlying mutual funds.

Nationwide took into consideration the anticipated mutual fund service fee payments from the underlying mutual funds when it determined the charges imposed under the contracts. Without these mutual fund service fee payments, Nationwide would have imposed higher charges under the contract.

***Amount of Payments Nationwide Receives*** 

For the year end December 31, 2025, the underlying mutual fund service fee payments Nationwide and its affiliates received from the underlying mutual funds did not exceed 0.75% (as a percentage of the average Daily Net Assets invested in the underlying mutual funds) offered through the contract or other variable contracts that Nationwide and its affiliates issue. Payments from investment advisers or subadvisers to participate in educational and/or marketing activities have not been taken into account in this percentage.

Most underlying mutual funds or their affiliates have agreed to make payments to Nationwide or its affiliates, although the applicable percentages may vary from underlying mutual fund to underlying mutual fund and some may not make any payments at all. Because the amount of the actual payments Nationwide and its affiliates receive depends on the assets of the underlying mutual funds attributable to the contract, Nationwide and its affiliates may receive higher payments from underlying mutual funds with lower percentages (but greater assets) than from underlying mutual funds that have higher percentages (but fewer assets).

For contracts owned by an employer sponsored retirement plan subject to ERISA, upon a plan trustee's request, Nationwide will provide a best estimate of plan-specific, aggregate data regarding the amount of underlying mutual fund service fee payments Nationwide received in connection with the plan's investments either for the previous calendar year or plan year, if the plan year is not the same as the calendar year.

***Identification of Underlying Mutual Funds*** 

Nationwide may consider several criteria when identifying the underlying mutual funds, including some or all of the following: investment objectives, investment process, risk characteristics, investment capabilities, experience and resources, investment consistency, fund expenses, asset class coverage, the alignment of the investment objectives of the underlying mutual fund with Nationwide's hedging strategy, the strength of the adviser's or subadviser's reputation and tenure, brand recognition, and the capability and qualification of each investment firm. Other factors Nationwide may consider during the identification process are: whether the underlying mutual fund's adviser or subadviser is a Nationwide affiliate; whether the underlying mutual fund or its service providers (e.g. the investment adviser or subadvisers), or its affiliates will make mutual fund service fee payments to Nationwide or its affiliates in connection with certain administrative, marketing, and support services; or whether affiliates of the underlying mutual fund can provide marketing and distribution support for sales of the contracts. For additional information on these arrangements, see above*.* 

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Nationwide reviews the funds periodically and may remove a fund or limit its availability to new contributions and/or transfers of account value if Nationwide determines that a fund no longer satisfies one or more of the selection criteria, and/or if the fund has not attracted significant allocations from Contract Owners.

Nationwide does not recommend or endorse any particular fund and it does not provide investment advice.

There may be underlying mutual funds with lower fees and expenses, as well as other variable contracts that offer underlying mutual funds with lower fees and expenses. The purchaser should consider all of the fees and charges of the contract in relation to its features and benefits when making a decision to invest. **Note:** Higher contract and underlying mutual fund fees and expenses have a direct effect on and may lower investment performance.

**Treatment of Unclaimed Property** 

Every state has unclaimed property laws which generally declare annuity contracts to be abandoned after a period of inactivity of three to five years from the contract's Annuity Commencement Date or the date Nationwide becomes informed that a death benefit is due and payable. For example, if the payment of a death benefit has been triggered, but, if after a thorough search, Nationwide is still unable to locate the beneficiary of the death benefit, or the beneficiary does not come forward to claim the death benefit in a timely manner, the death benefit will be surrendered and placed in a non-interest bearing account. While in the non-interest bearing account, Nationwide will continue to perform due diligence required by state law. Once the state mandated period has expired, Nationwide will escheat the death benefit to the abandoned property division or unclaimed property office of the state in which the beneficiary or the Contract Owner last resided, as shown on Nationwide's books and records, or to Ohio, Nationwide's state of domicile. If a claim is subsequently made, the state is obligated to pay any such amount (without interest) to the designated recipient upon presentation of proper documentation.

To prevent escheatment, it is important to update beneficiary designations - including complete names, complete addresses, phone numbers, and social security numbers - as they change. Such updates should be sent to the Service Center.

**Benefits Under the Contract** 

**The following tables summarize information about the benefits under the contract.** The Standard Benefits table indicates the benefits that are available under the contract and for which there is no additional charge. The Optional Benefits table indicates the benefits that are (or were) available under the contract that are optional – they must be affirmatively elected by the applicant and may have an additional charge. The availability of contract benefits may vary depending on the broker-dealer through which the contract is sold (see *Appendix E: Financial Intermediary Variations*).

**Standard Benefits Table** 

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| | | | | |
|:---|:---|:---|:---|:---|
| **Name of Benefit** | **Purpose** | **Maximum** <br> **Fee**<br>| **Current Fee** | **Brief Description of** <br> **Restrictions/Limitations**<br>|
| Standard Death Benefit | Death benefit upon <br> death of Annuitant prior <br> to Annuitization<br>|  |  | ● Certain ownership <br> changes and <br> assignments could <br> reduce the death <br> benefit<br> ● Nationwide may limit <br> purchase payments to <br> $1,000,000<br>|
| Systematic Withdrawals <br> (see *Contract Owner* <br> *Services)*<br>| Automatic withdrawals <br> of Contract Value on a <br> periodic basis<br>|  |  | ● Withdrawals must be at <br> least $100 each<br>|
| Guaranteed Lifetime <br> Withdrawals<br>| Guaranteed lifetime <br> income stream<br>| 1.20% <br> (Current <br> Income <br> Benefit <br> Base)<br>| 1.00% (Current Income <br> Benefit Base)<br>| ● Current charge could <br> change <br>|

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| | | | | |
|:---|:---|:---|:---|:---|
| **Name of Benefit** | **Purpose** | **Maximum** <br> **Fee**<br>| **Current Fee** | **Brief Description of** <br> **Restrictions/Limitations**<br>|
| Spousal Continuation <br> Option<br>| Second death benefit | None | None | ● Contract Owners who <br> previously elected the <br> Plan's spousal benefit <br> will automatically elect <br> this benefit<br>|

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**Optional Benefits Table** 

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| | | | | |
|:---|:---|:---|:---|:---|
| **Name of Benefit** | **Purpose** | **Maximum** <br> **Fee**<br>| **Current Fee** | **Brief Description of Restrictions/**<br> **Limitations**<br>|
| Spousal Continuation <br> Option<br>| Second death benefit |  |  | ● Limited availability<br> ● For contracts issued as an IRA or <br> Roth IRA, only the person for whom <br> the IRA or Roth IRA was established <br> may be named as the Contract <br> Owner<br> ● The spouse cannot be younger than <br> 40 or older than 90 when the <br> withdrawals begin<br> ● Spouse must be named as <br> Contingent Annuitant<br>|

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**Standard Death Benefit (Return of Contract Value)**

If the Annuitant dies prior to the Annuitization Date, the death benefit will be the Contract Value as of the date that Nationwide receives all the information necessary to pay the death benefit.

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| |
|:---|
| ***Example:*** |
| &nbsp;&nbsp; On June 1, which is before her Annuitization Date, Ms. P passes away. She has elected the <br> standard death benefit. On the date of Ms. P's death, her Contract Value = $24,000. The <br> death benefit for Ms. P's contract will equal $24,000.<br>|

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**Guaranteed Lifetime Withdrawals** 

Guaranteed Lifetime Withdrawals provide for lifetime withdrawals of up to a certain amount (the "Guaranteed Lifetime Withdrawal Amount"), even after the Contract Value is $0, provided that the Contract Owner does not deplete the Current Guaranteed Lifetime Withdrawal Base by taking early or excess withdrawals. The Guaranteed Lifetime Withdrawal Amount is based upon the Current Guaranteed Lifetime Withdrawal Base.

While the tax treatment of withdrawals under withdrawal benefits such as Guaranteed Lifetime Withdrawals is not clear under federal tax law, Nationwide currently treats these withdrawals as taxable to the extent that the cash value of the contract exceeds the Contract Owner's investment at the time of the withdrawal. Consult a qualified tax advisor.

In exchange for Guaranteed Lifetime Withdrawals, Nationwide will assess an annual Guaranteed Lifetime Withdrawal Fee which will not exceed 1.20% of the Current Guaranteed Lifetime Withdrawal Base. The current Guaranteed Lifetime Withdrawal Fee is 1.00% of the Current Guaranteed Lifetime Withdrawal Base. The Guaranteed Lifetime Withdrawal Fee will be assessed on each Contract Anniversary and will be deducted via redemption of Accumulation Units. A prorated Guaranteed Lifetime Withdrawal Fee will also be deducted upon full surrender of the contract. Accumulation Units will be redeemed proportionally from each Sub-Account in which the Contract Owner is invested at the time the Guaranteed Lifetime Withdrawal Fee is taken.

***Withdrawal Start Date***

The Withdrawal Start Date is the date the Contract Owner begins taking Guaranteed Lifetime Withdrawals. For Income Contracts, the Withdrawal Start Date is the Contract Issue Date. For Accumulation Contracts, the Withdrawal Start Date is the date the first withdrawal is taken after the Contract Owner turns age 65.

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***Determination of the Current Guaranteed Lifetime Withdrawal Base Prior to the Withdrawal Start Date***

On the Contract Issue Date, the Original Guaranteed Lifetime Withdrawal Base is equal to the benefit base that is transferred to the contract from the Previous Plan. Each time the benefit base is recalculated, as described below, the resulting benefit base is the Current Guaranteed Lifetime Withdrawal Base.

**Note**: This section is not applicable to Income Contracts – those contracts where the Contract Owner started lifetime withdrawals before separating from service from the Previous Plan. Contract Owners who started lifetime withdrawals before separating from service from the Previous Plan should see discussion later in this provision for details on how their Current Guaranteed Lifetime Withdrawal Base may change after the Contract Issue Date.

There are several ways that the Current Guaranteed Lifetime Withdrawal Base can change prior to the Withdrawal Start Date:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Annual Lifetime Withdrawal Benefit Base Review. The Guaranteed Lifetime Withdrawal feature contains an anniversary step-up feature (the "Annual Lifetime Withdrawal Benefit Base Review") where if, on any Contract Anniversary, the Contract Value exceeds the Current Guaranteed Lifetime Withdrawal Base, Nationwide will automatically increase the Current Guaranteed Lifetime Withdrawal Base to equal that Contract Value.

**Note:** Since the Guaranteed Lifetime Withdrawal Fee is calculated based on the Current Guaranteed Lifetime Withdrawal Base, increases to the Current Guaranteed Lifetime Withdrawal Base will result in higher contract fees. Under the Annual Lifetime Withdrawal Benefit Base Review feature, the Contract Owner agrees to pay the larger fee.

The Contract Owner can cancel the automatic Annual Lifetime Withdrawal Benefit Base Review by contacting the Service Center.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Early Withdrawals from the Contract. An early withdrawal is any withdrawal taken from the contract prior to the Withdrawal Start Date, that is, any withdrawal taken before the Contract Owner turns age 65. Early withdrawals will result in a decrease to the Current Guaranteed Lifetime Withdrawal Base. The amount of that decrease will be the greater of (a) or (b), where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) = the dollar amount of the early withdrawal; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) = a "proportional amount" derived from the following calculation: (A ÷ B) × C, where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) = the dollar amount of the early withdrawal;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) = the Contract Value on the date of the early withdrawal; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) = the Current Guaranteed Lifetime Withdrawal Base on the date of the early withdrawal.

**Note:** When an early withdrawal occurs at a time when the Contract Value exceeds the Current Guaranteed Lifetime Withdrawal Base, an early withdrawal will result in a dollar for dollar reduction in the Current Guaranteed Lifetime Withdrawal Base. When an early withdrawal occurs at a time when the Contract Value is less than the Current Guaranteed Lifetime Withdrawal Base, an early withdrawal will result in a proportional reduction to the Current Guaranteed Lifetime Withdrawal Base. Furthermore, the greater the difference between the Contract Value and the Current Guaranteed Lifetime Withdrawal Base, the greater impact that the proportional reduction will have on the remaining Current Guaranteed Lifetime Withdrawal Base.

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| |
|:---|
| ***Example:*** |
| Example of early withdrawal calculations: |
| &nbsp;&nbsp; In this example, the Contract Value is greater than the Current Guaranteed Lifetime <br> Withdrawal Base.<br>|
| At the time of the early withdrawal: |
| Contract Value=$500,000 |
| Current Guaranteed Lifetime Withdrawal Base=$450,000 |
| Withdrawal Amount=$15,000 |
| Current Guaranteed Lifetime Withdrawal Base reduction calculations: |
| Dollar amount=$15,000  |

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| |
|:---|
| Proportional amount ($15,000 ÷ $500,000) x $450,000=$13,500 |
| After the early withdrawal: |
| Contract Value ($500,000 - $15,000)=$485,000 |
| Current Guaranteed Lifetime Withdrawal Base ($450,000 - $15,000)=$435,000 |
| &nbsp;&nbsp; In this example, the Contract Value is less than the Current Guaranteed Lifetime Withdrawal <br> Base:<br>|
| At the time of the early withdrawal: |
| Contract Value=$400,000 |
| Current Guaranteed Lifetime Withdrawal Base=$450,000 |
| Withdrawal Amount=$15,000 |
| Current Guaranteed Lifetime Withdrawal Base reduction calculations: |
| Dollar amount=$15,000 |
| Proportional amount ($15,000 ÷ $400,000) x $450,000=$16,875 |
| After the early withdrawal: |
| Contract Value ($400,000 - $15,000)=$385,000 |
| Current Guaranteed Lifetime Withdrawal Base ($450,000 - $16,875)=$433,125 |

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***Lifetime Withdrawal Percentage***

The Lifetime Withdrawal Percentage is the percentage of the Current Guaranteed Lifetime Withdrawal Base that the Contract Owner can withdraw from the contract each year without decreasing the Current Guaranteed Lifetime Withdrawal Base. The Lifetime Withdrawal Percentage is the lifetime withdrawal percentage that is transferred to the contract from the Contract Owner's Previous Plan.

***Guaranteed Lifetime Withdrawals***

Contract Owners of Income Contracts may continue to take Guaranteed Lifetime Withdrawals after the Withdrawal Start Date (the Contract Issue Date). At the Contract Owner's request (or automatically in connection with the Systematic Withdrawals program), Nationwide will withdraw Accumulation Units proportionally from the Sub-Accounts as of the date of the withdrawal request. As with any withdrawal, Guaranteed Lifetime Withdrawals reduce the Contract Value and consequently, the death benefit and the amount available for annuitization.

Contract Owners of Accumulation Contracts may, at any time after they reach age 65, begin taking Guaranteed Lifetime Withdrawals by taking a withdrawal from the contract. The first withdrawal after the Contract Owner reaches age 65 constitutes the first Guaranteed Lifetime Withdrawal, even if such withdrawal is taken to meet minimum distribution requirements under the Internal Revenue Code. The date of that withdrawal is that Contract Owner's Withdrawal Start Date. At the Contract Owner's request (or automatically in connection with the Systematic Withdrawals program), Nationwide will withdraw Accumulation Units proportionally from the Sub-Accounts as of the date of the withdrawal request. As with any withdrawal, Guaranteed Lifetime Withdrawals reduce the Contract Value and consequently, the death benefit and the amount available for annuitization.

For both Income Contracts and Accumulation Contracts, at the time of the first Guaranteed Lifetime Withdrawal, the Current Guaranteed Lifetime Withdrawal Base is locked in and will only change if one of the events in the *Determination of the Current Guaranteed Lifetime Withdrawal Base After the Withdrawal Start Date* provision occurs.

On the Withdrawal Start Date and on each Contract Anniversary thereafter, the Lifetime Withdrawal Percentage is multiplied by the Current Guaranteed Lifetime Withdrawal Base to determine the benefit amount (the "Guaranteed Lifetime Withdrawal Amount") for that year. The Guaranteed Lifetime Withdrawal Amount is the maximum amount that can be withdrawn from the contract before the next Contract Anniversary without reducing the Current Guaranteed Lifetime Withdrawal Base. The ability to withdraw the Guaranteed Lifetime Withdrawal Amount each year will continue until the earlier of a full surrender of the contract, a reduction of the Current Guaranteed Lifetime Withdrawal Base to $0, the Annuitant's death (or if the Spousal Continuation Option is elected, the death of the last survivor of the Annuitant and Contingent Annuitant), or annuitization.

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Although withdrawals up to the Guaranteed Lifetime Withdrawal Amount do not reduce the Current Guaranteed Lifetime Withdrawal Base, they do reduce the Contract Value.

***Determination of the Current Guaranteed Lifetime Withdrawal Base After the Withdrawal Start Date***

As indicated previously, at the time of the first Guaranteed Lifetime Withdrawal, the Current Guaranteed Lifetime Withdrawal Base is locked in. However, there are ways that the Current Guaranteed Lifetime Withdrawal Base can change after the first Guaranteed Lifetime Withdrawal:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Annual Lifetime Withdrawal Benefit Base Review. The Annual Lifetime Withdrawal Benefit Base Review continues to apply after the first Guaranteed Lifetime Withdrawal. The feature works exactly the same as prior to the first Guaranteed Lifetime Withdrawal, as described above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Excess Withdrawals from the Contract. Excess withdrawals are any withdrawals taken after the Withdrawal Start Date that, during any Contract Year, exceed the Guaranteed Lifetime Withdrawal Amount. Excess withdrawals will result in a decrease to the Current Guaranteed Lifetime Withdrawal Base. The amount of that decrease will be the greater of (a) or (b), where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) = the dollar amount of the excess withdrawal (the amount withdrawn during any Contract Year in excess of

the Guaranteed Lifetime Withdrawal Amount); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) = a "proportional amount" derived from the following calculation: (A ÷ B) × C, where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) = the dollar amount of the excess withdrawal;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) = the Contract Value (which will be reduced by any Guaranteed Lifetime Withdrawal Amount) on the

date of the excess withdrawal; and

C

= the Current Guaranteed Lifetime Withdrawal Base on the date of the excess withdrawal.

**Note:** When an excess withdrawal occurs at a time when the Contract Value exceeds the Current Guaranteed Lifetime Withdrawal Base, an excess withdrawal will result in a dollar for dollar reduction in the Current Guaranteed Lifetime Withdrawal Base. When an excess withdrawal occurs at a time when the Contract Value is less than the Current Guaranteed Lifetime Withdrawal Base, an excess withdrawal will result in a proportional reduction to the Current Guaranteed Lifetime Withdrawal Base. Furthermore, the greater the difference between the Contract Value and the Current Guaranteed Lifetime Withdrawal Base, the greater impact that the proportional reduction will have on the remaining Current Guaranteed Lifetime Withdrawal Base.

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| |
|:---|
| ***Example:*** |
| Example of excess withdrawal calculations: |
| &nbsp;&nbsp; In this example, the Contract Value is greater than the Current Guaranteed Lifetime <br> Withdrawal Base:<br>|
| At the time of the excess withdrawal: |
| Contract Value=$500,000 |
| Current Guaranteed Lifetime Withdrawal Base=$450,000 |
| Guaranteed Lifetime Withdrawal Amount=$22,500 |
| Withdrawal Amount=$30,000 |
| Excess Withdrawal Amount ($30,000 - $22,500)=$7,500 |
| Current Guaranteed Lifetime Withdrawal Base reduction calculations: |
| Dollar amount=$7,500 |
| Proportional amount ($7,500 ÷ $477,500) x $450,000=$7,068 |
| After the excess withdrawal: |
| Contract Value ($500,000 - $30,000)=$470,000 |
| Current Guaranteed Lifetime Withdrawal Base ($450,000 - $7,500)=$442,500  |

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| |
|:---|
| &nbsp;&nbsp; In this example, the Contract Value is less than the Current Guaranteed Lifetime Withdrawal <br> Base:<br>|
| At the time of the excess withdrawal: |
| Contract Value=$400,000 |
| Current Guaranteed Lifetime Withdrawal Base=$450,000 |
| Guaranteed Lifetime Withdrawal Amount=$22,500 |
| Withdrawal Amount=$30,000 |
| Excess Withdrawal Amount ($30,000 - $22,500)=$7,500 |
| Current Guaranteed Lifetime Withdrawal Base reduction calculations: |
| Dollar amount=$7,500 |
| Proportional amount ($7,500 ÷ $377,500) x $450,000=$8,940 |
| After the excess withdrawal: |
| Contract Value ($400,000 - $30,000)=$370,000 |
| Current Guaranteed Lifetime Withdrawal Base ($450,000 - $8,940)=$441,060 |

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Currently, Nationwide allows for an "RMD privilege" whereby Nationwide permits a Contract Owner to withdraw Contract Value in excess of the Guaranteed Lifetime Withdrawal Amount without reducing the Current Guaranteed Lifetime Withdrawal Base if such excess withdrawal is for the sole purpose of meeting Internal Revenue Code required minimum distributions for this contract. This RMD privilege is not available for contracts issued as IRAs that are taken over, upon a Contract Owner's death, by a non-spouse. In order to qualify for the RMD privilege, the Contract Owner must:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) be at least 73 (for Contract Owners who attained age 70½ after 2019, the age was 72; and for Contract Owners that were born prior to July 1, 1949, the age was 70½) as of the date of the request;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) own the contract as an IRA; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) submit a completed administrative form to the Service Center.

Nationwide reserves the right to modify or eliminate the RMD privilege if there is any change to the Internal Revenue Code or IRS rules relating to required minimum distributions, including the issuance of relevant IRS guidance. If Nationwide exercises this right, any withdrawal in excess of the Guaranteed Lifetime Withdrawal Amount will reduce the Current Guaranteed Lifetime Withdrawal Base.

If, after the Withdrawal Start Date, the Contract Value is $0, but the Current Guaranteed Lifetime Withdrawal Base is greater than $0, the Contract Owner is permitted to continue to take withdrawals of no more than the Guaranteed Lifetime Withdrawal Amount. If, after the Withdrawal Start Date, both the Contract Value and the Current Guaranteed Lifetime Withdrawal Base are $0, the contract terminates.

***Difference between Early Withdrawals and Excess Withdrawals***

Early withdrawals and excess withdrawals vary in their impact on the Current Guaranteed Lifetime Withdrawal Base.

Early withdrawals are taken before the Withdrawal Start Date and the entire amount of the early withdrawal is considered when calculating the reduction to the Current Guaranteed Lifetime Withdrawal Base.

Excess withdrawals are taken after the Withdrawal Start Date, when the Contract Owner takes withdrawals in excess of the Guaranteed Lifetime Withdrawal Amount, and only the amount in excess of the Guaranteed Lifetime Withdrawal Amount is considered when calculating the reduction to the Current Guaranteed Lifetime Withdrawal Base.

This means that early withdrawals will have a greater overall negative impact on the Current Guaranteed Lifetime Withdrawal Base than excess withdrawals, because early withdrawals will impact the Current Guaranteed Lifetime Withdrawal Base in their entirety, where excess withdrawals will only impact the Current Guaranteed Lifetime Withdrawal Base by the amount of the withdrawal that was in excess of the Guaranteed Lifetime Withdrawal Amount.

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***Settlement Options***

If, after beginning Guaranteed Lifetime Withdrawals, a Contract Owner's Contract Value falls to $0 (thus, there is nothing to annuitize) and there is still a positive Current Guaranteed Lifetime Withdrawal Base, Nationwide will provide the Contract Owner with a notification describing the following three options, along with instructions on how to submit the election to Nationwide:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Contract Owner can continue to take annual withdrawals of no more than the Guaranteed Lifetime Withdrawal Amount until the death of the Annuitant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The Contract Owner can elect the Age Based Lump Sum Settlement Option, as described below; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) If the Contract Owner qualifies after a medical examination, the Contract Owner can elect the Underwritten Lump Sum Settlement Option, as described below.

The options listed above each result in a different amount ultimately received under the Guaranteed Lifetime Withdrawals feature. The Underwritten Lump Sum Settlement Option will generally pay a larger amount than the Age-Based Lump Sum Settlement Option when a Contract Owner is healthier than the normal population. Regardless of age or health, the Underwritten Lump Sum Settlement Option amount will never be less than the Age Based Lump Sum Settlement Option amount. Election of the Age Based Lump Sum Settlement Option enables the Contract Owner to receive payment without a medical exam, which could potentially delay payment. Before selecting a settlement option, consult with a qualified financial advisor to determine which option is best for you based on your individual financial situation and needs.

The Contract Owner will have 60 days from the date of Nationwide's notification letter to make an election. Once the Contract Owner makes an election, the election is irrevocable. If the Contract Owner does not make an election within 60 days of the date of the notification letter, Nationwide will assume that the Contract Owner intends to continue to take withdrawals of the Guaranteed Lifetime Withdrawal Amount.

*Age Based Lump Sum Settlement Option* 

Under the Age Based Lump Sum Settlement Option, in lieu of taking withdrawals of the Guaranteed Lifetime Withdrawal Amount, Nationwide will pay the Contract Owner a lump sum equal to the Contract Owner's most recently calculated Guaranteed Lifetime Withdrawal Amount multiplied by the Annual Benefit Multiplier listed in the following table:

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| | |
|:---|:---|
| **Contract Owner's Age** | **Annual Benefit**<br> **Multiplier**<br>|
| Up to Age 70 | 5.5 |
| 71-75 | 4.5 |
| 76-80 | 3.5 |
| 81-85 | 2.5 |
| 86-90 | 2.0 |
| 91-95 | 1.5 |
| 96+ | 1.0 |

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For contracts that have elected the Spousal Continuation Option, if both spouses are living on the date the Age Based Lump Sum Settlement Option is elected, Nationwide will use the age of the younger spouse minus three years to determine the Annual Benefit Multiplier. If only one spouse is living on the date the Age Based Lump Sum Settlement Option is elected, Nationwide will use the age of the living spouse to determine the Annual Benefit Multiplier.

*Underwritten Lump Sum Settlement Option* 

Under the Underwritten Lump Sum Settlement Option, in lieu of taking withdrawals of the Guaranteed Lifetime Withdrawal Amount, for those who qualify based on a medical exam, Nationwide will pay the Contract Owner a lump sum based upon the age, sex, and health of the Contract Owner. Once Nationwide receives the Contract Owner's election to take the Underwritten Lump Sum Settlement Option, Nationwide will provide the Contract Owner with a medical examination form, which must be completed by a certified physician chosen by the Contract Owner and returned to the Service Center within 30 days. Upon completion of underwriting by Nationwide, the lump sum settlement amount as of the date that Nationwide received all of the necessary information is issued to the Contract Owner. If Nationwide does not receive the completed form within the 30-day period, Nationwide will pay the Contract Owner the amount that would be payable under the Age Based Lump Sum Settlement Option. Such information must be submitted by the Contract Owner to the Service Center on a Nationwide form that is attested to by a certified physician chosen by the Contract Owner.

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***Termination of Guaranteed Lifetime Withdrawals***

Upon annuitization of the contract, the Guaranteed Lifetime Withdrawal Fee will no longer be assessed and all benefits associated with Guaranteed Lifetime Withdrawals will terminate. Additionally, the benefits associated with the option terminate upon the Annuitant's death (unless the Spousal Continuation Option was also elected), a full surrender of the contract, or a reduction of the Current Guaranteed Lifetime Withdrawal Base to $0.

**Spousal Continuation Option** 

The Spousal Continuation Option allows a surviving spouse to continue to receive, for the duration of his/her lifetime, the benefit associated with the Guaranteed Lifetime Withdrawals. This feature is beneficial in that it provides the security of ensuring that both spouses have access to the Guaranteed Lifetime Withdrawals for the duration of both their lives.

There is no fee associated with the Spousal Continuation Option; however, if the Spousal Continuation Option is elected, the Lifetime Withdrawal Percentage may be reduced which will result in a smaller Guaranteed Lifetime Withdrawal Amount.

For Contract Owners of Income Contracts who elected the Previous Plan's spousal benefit, the Spousal Continuation Option is automatically elected at the time of application for this contract and no reduction will be applied to the Lifetime Withdrawal Percentage. **Contract Owners of Income Contracts who elected the Previous Plan's spousal benefit cannot remove the Spousal Continuation Option under this contract.** 

For Contract Owners of Income Contracts who declined the Previous Plan's spousal benefit, the Spousal Continuation Option is not available for election under this contract.

For Contract Owners of Accumulation Contracts, the Spousal Continuation Option is available for election at the time of application, subject to the conditions listed below. In exchange for the Spousal Continuation Option, the Lifetime Withdrawal Percentage will be reduced by a factor that is determined by the age of the spouse when the Contract Owner reaches age 65 (see *Appendix D: Spousal Continuation Option Calculation* for the applicable reduction factors and sample calculations).

The Spousal Continuation Option is available to the Contract Owners of Accumulation Contracts, provided that the following conditions are satisfied:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Spousal Continuation Option must be elected at the time of application, and the Contract Owner/Annuitant cannot be younger than 40 or older than 90 on the Contract Issue Date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) After the first Guaranteed Lifetime Withdrawal, the Spousal Continuation Option may not be removed from the contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Only the person for whom the IRA or Roth IRA was established may be named as the Contract Owner/Annuitant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Both spouses must be named as beneficiaries.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) No person other than the spouse may be named as Contingent Annuitant. Note: This will affect the timing and payment of the death benefit. No death benefit will be paid until the death of the Contract Owner and his/her spouse.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) The spouse cannot be younger than 40 or older than 90 at the Withdrawal Start Date.

**Note:** If the contract is annuitized, Guaranteed Lifetime Withdrawals and the Spousal Continuation Option terminate.

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| |
|:---|
| ***Example:*** |
| &nbsp;&nbsp; Ms. J purchased an Accumulation Contract and elected the Spousal Continuation Option at <br> the time of application. She began taking Guaranteed Lifetime Withdrawals when she was <br> 62. Three years later, Ms. J passed away. Mr. J, Ms. J's surviving spouse, is entitled to <br> continue to receive the same Guaranteed Lifetime Withdrawals for the duration of his <br> lifetime. At Mr. J's death, the contract will terminate.<br>|

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***Marriage Termination***

If, prior to taking the first Guaranteed Lifetime Withdrawal, the marriage terminates due to divorce, dissolution, or annulment, the Contract Owner may remove the Spousal Continuation Option from the contract. Nationwide will remove the option upon the Contract Owner's written request to the Service Center. If the Spousal Continuation Option is removed

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from the contract, the Lifetime Withdrawal Percentage will be recalculated to reflect a Lifetime Withdrawal Percentage that is no longer reduced by the applicable Lifetime Withdrawal Percentage reduction factor. Once the Spousal Continuation Option is removed from the contract, the option may not be re-elected or added to cover a subsequent spouse.

If, after taking the first Guaranteed Lifetime Withdrawal, the marriage terminates due to divorce, dissolution, or annulment, the Contract Owner may not remove the Spousal Continuation Option from the contract.

***Risks Associated with the Spousal Continuation Option***

There are situations where a Contract Owner who elects the Spousal Continuation Option will not receive the benefits associated with the option. This will occur if:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the spouse (the Contingent Annuitant) dies before you;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) the contract is annuitized; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) after the Withdrawal Start Date, the marriage terminates due to divorce, dissolution, or annulment.

Additionally, in the situations described in (1) and (3) above, not only will the Contract Owner not receive the benefit associated with the Spousal Continuation Option, but he/she will continue to receive a reduced Lifetime Withdrawal Percentage.

**Ownership and Interests in the Contract**

**Contract Owner/Annuitant** 

The Contract Owner and the Annuitant must be the same person for contracts described in this prospectus. The Contract Owner/Annuitant has all rights under the contract and is the person who will receive annuity payments and upon whose continuation of life any annuity payment involving life contingencies depends. The death of the Contract Owner/Annuitant will also trigger the death benefit (unless a Contingent Annuitant is named). The Contract Owner/Annuitant must be between the ages of 40 and 90 on the Contract Issue Date, unless Nationwide approves a request for a Contract Owner/Annuitant of lesser or greater age.

**Contingent Annuitant** 

If the Spousal Continuation Option is elected, the Contract Owner's spouse must be named as the Contingent Annuitant.

Prior to the Annuitization Date, if the Contract Owner/Annuitant dies before the Annuitization Date, the Contingent Annuitant becomes the Contract Owner/Annuitant and all provisions of the contract that are based on the Contract Owners/Annuitant's death prior to the Annuitization Date will be based on the death of the Contingent Annuitant. The Contingent Annuitant need not be named at the time of application. Regardless of when the Contingent Annuitant is added he/she must be between the ages of 40 and 90 at the Withdrawal Start Date, unless Nationwide approves a request for a Contingent Annuitant of lesser or greater age.

**Beneficiary and Contingent Beneficiary** 

Prior to the Annuitization Date, the beneficiary is the person who is entitled to the death benefit if the Contract Owner/Annuitant dies before the Annuitization Date and there is no Contingent Annuitant. The Contract Owner/Annuitant can name more than one beneficiary. Multiple beneficiaries will share the death benefit equally, unless otherwise specified.

A contingent beneficiary will succeed to the rights of the beneficiary if no beneficiary is alive when a death benefit is paid. The Contract Owner/Annuitant can name more than one contingent beneficiary. Multiple contingent beneficiaries will share the death benefit equally, unless otherwise specified.

After annuitization, the beneficiaries and contingent beneficiaries have no interest in the contract.

**Changes to the Parties to the Contract** 

Prior to the Annuitization Date, the Contract Owner may request to change the beneficiary or contingent beneficiary.

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The Contract Owner must submit the request to Nationwide in writing and Nationwide must receive the request at the Service Center before the Annuitization Date. Once Nationwide receives and records the change request, the change will be effective as of the date the written request was signed, whether or not the Contract Owner or Annuitant is living at the time it was recorded. The change will not affect any action taken by Nationwide before the change was recorded.

Nationwide reserves the right to reject any change request that would alter the nature of the risk that Nationwide assumed when it originally issued the contract.

Any request to change the Contract Owner must be signed by the existing Contract Owner and the person designated as the new Contract Owner. Nationwide may require a signature guarantee. Changes in contract ownership may result in federal income taxation and may be subject to state and federal gift taxes. Changes in ownership and contract assignments could have a negative impact on certain benefits under the contract.

**Community Property States** 

In community property states, the Contract Owner's spouse may have a community property interest in the proceeds of an annuity contract even if the spouse is not a named party on the contract. Changes of beneficiary and/or ownership, assignment, and certain financial transactions may impede the spouse's community property interest. The spouse may need to consent to these types of transactions. The Contract Owner should seek legal advice regarding the applicability of community property laws to the contract and whether spousal consent is necessary. Nationwide is not responsible for determining the applicability of community property laws to the contract.

**Assignment** 

Contract rights are personal to the Contract Owner and may not be assigned.

**Beneficially Owned Contracts** 

A beneficially owned contract is a contract that is inherited or purchased by a beneficiary and the beneficiary holds the contract as a beneficiary (as opposed to treating the contract as his/her own) to facilitate the distribution of a death benefit or contract value in accordance with the applicable federal tax laws (see *Appendix C: Contract Types and Tax Information*). An owner of a beneficially owned contract is referred to as a "beneficial owner."

There are two types of beneficially owned contracts, a "continued beneficially owned contract" and a "purchased beneficially owned contract." A continued beneficially owned contract is when a beneficiary inherits a contract and continues that contract as a beneficial owner. A "purchased beneficially owned contract" is when a beneficiary purchases a new contract using a death benefit or contract value that the beneficiary inherited under a different annuity contract.

Not all options and features described in this prospectus are available to beneficially owned contracts:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Subsequent purchase payments are not permitted under any beneficially owned contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• A beneficial owner must be both the Contract Owner and the Annuitant of a beneficially owned contract, and no additional parties may be named.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• No changes to the parties will be permitted on any beneficially owned contract, except that a beneficial owner may request changes to their successor beneficiary(ies).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Beneficially owned contracts cannot be assigned, except that a beneficial owner may assign rights to the distribution payments.

There is no death benefit payable on a continued beneficially owned contract. After the death of the beneficial owner, any remaining death benefit or contract value to be distributed will be payable to a successor beneficiary in accordance with applicable federal tax laws.

A beneficiary who is the surviving spouse of a contract owner has the option under the tax laws to continue the contract as the sole contract owner and treat the contract as the spouse's own. If a spouse continues the contract as the sole contract owner, the spouse will not be treated as a beneficial owner and this section will not apply.

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**Operation of the Contract**

**Pricing** 

Generally, Nationwide prices Accumulation Units on each day that the New York Stock Exchange is open. (Pricing is the calculation of a new Accumulation Unit value that reflects that day's investment experience.)

Accumulation Units are not priced when the New York Stock Exchange is closed or on the following nationally recognized holidays (or on the dates that such holidays are observed by the New York Stock Exchange):

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• New Year's Day

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Martin Luther King, Jr. Day

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Presidents' Day

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Good Friday

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Memorial Day

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Juneteenth National Independence Day

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Independence Day

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Labor Day

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Thanksgiving

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Christmas

Nationwide also will not price purchase payments, withdrawals, or transfers if:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) trading on the New York Stock Exchange is restricted;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) an emergency exists making disposal or valuation of securities held in the Variable Account impracticable; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) the SEC, by order, permits a suspension or postponement for the protection of security holders.

Rules and regulations of the SEC will govern as to when the conditions described in (1) and (2) exist. If Nationwide is closed on days when the New York Stock Exchange is open, Contract Value may change and Contract Owners will not have access to their accounts.

**Application and Allocation of Purchase Payments** 

***Initial Purchase Payments*** 

Initial purchase payments will be priced at the Accumulation Unit value next determined no later than two business days after receipt of an order to purchase if the application and all necessary information are complete and are received at the Service Center before the close of regular trading on the New York Stock Exchange, which generally occurs at 4:00 p.m. EST. If the order is received after the close of regular trading on the New York Stock Exchange, the initial purchase payment will be priced within two business days after the next Valuation Date.

If an incomplete application is not completed within five business days after receipt at the Service Center, the prospective purchaser will be informed of the reason for the delay. The purchase payment will be returned unless the prospective purchaser specifically consents to allow Nationwide to hold the purchase payment until the application is completed.

Generally, initial purchase payments are allocated according to Contract Owner instructions on the application. However, in some states, Nationwide will allocate initial purchase payments to the money market Sub-Account during the free look period. After the free look period, Nationwide will reallocate the Contract Value among the investment options based on the instructions contained on the application. In other states, Nationwide will immediately allocate initial purchase payments to the investment options based on the instructions contained on the application. Contact the Service Center or refer to your contract for state specific information on the allocation of initial purchase payments.

**Nationwide reserves the right to refuse any purchase payment that would result in the cumulative total for all contracts issued by Nationwide or its affiliates or subsidiaries on the life of any one Annuitant or owned by any one Contract Owner to exceed $1,000,000.** Any references in this prospectus to purchase payment amounts in excess of $1,000,000 are assumed to have been approved by Nationwide.

***Subsequent Purchase Payments***

Subsequent purchase payments are not permitted under this contract.

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***Allocation of Purchase Payments*** 

Nationwide allocates purchase payments to the Fixed Account and/or Sub-Accounts as instructed by the Contract Owner. Shares of the underlying mutual funds in which the Sub-Accounts invest are purchased at Net Asset Value, then the Contract Owner receives Accumulation Units in the Sub-Account(s) to which the Contract Owner allocated purchase payments.

Contract Owners can change allocations or make exchanges among the Sub-Accounts after the time of application by submitting a written request to the Service Center. However, no change may be made that would result in an amount less than 1% of the purchase payments being allocated to any Sub-Account. In the event that Nationwide receives such a request, Nationwide will inform the Contract Owner that the allocation instructions are invalid and that the contract's allocations among the Sub-Accounts prior to the request will remain in effect. Certain transactions may be subject to conditions imposed by the underlying mutual funds.

**Determining the Contract Value**

The Contract Value is the sum of the value of amounts allocated to the Sub-Accounts. If fees are assessed against the whole Contract Value, Nationwide will deduct a proportionate amount from each Sub-Account based on current cash values.

***Determining Variable Account Value - Valuing an Accumulation Unit*** 

Sub-Account allocations are accounted for in Accumulation Units. Accumulation Unit values (for each Sub-Account) are determined by calculating the Net Investment Factor for the Sub-Accounts for the current Valuation Period and multiplying that result with the Accumulation Unit values determined on the previous Valuation Period. For each Sub-Account, the Net Investment Factor is the investment performance of the underlying mutual fund in which a particular Sub-Account invests, including the charges assessed against that Sub-Account for a Valuation Period.

Nationwide uses the Net Investment Factor as a way to calculate the investment performance of a Sub-Account from Valuation Period to Valuation Period.

The Net Investment Factor for any particular Sub-Account before the Annuitization Date is determined by dividing (a) by (b), and then subtracting (c) from the result, where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) is the sum of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the Net Asset Value of the underlying mutual fund as of the end of the current Valuation Period; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) the per share amount of any dividend or income distributions made by the underlying mutual fund (if the date of the dividend or income distribution occurs during the current Valuation Period).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) is the Net Asset Value of the underlying mutual fund determined as of the end of the preceding Valuation Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) is a factor representing the daily Variable Account fees, which is equal to 0.70% of the Daily Net Assets.

**Note:** The Variable Account fees shown above reflect only those Variable Account charges that are assessed daily as part of the daily Accumulation Unit calculation. It does not reflect the cost of other fees that are assessed via the redemption of Accumulation Units (the Guaranteed Lifetime Withdrawal Fee).

Based on the change in the Net Investment Factor, the value of an Accumulation Unit may increase or decrease. Changes in the Net Investment Factor may not be directly proportional to changes in the Net Asset Value of the underlying mutual fund shares because of the deduction of Variable Account fees.

Though the number of Accumulation Units will not change as a result of investment experience, the value of an Accumulation Unit may increase or decrease from Valuation Period to Valuation Period.

**Transfer Requests** 

Contract Owners may submit transfer requests in writing or over the telephone to the Service Center. Nationwide may restrict or withdraw the telephone transfer privilege at any time.

Generally, Sub-Account transfers will receive the Accumulation Unit value next computed after the transfer request is received at the Service Center. However, if a contract that is limited to submitting transfer requests via U.S. mail submits a transfer request via telephone pursuant to Nationwide's one-day delay policy, the transfer will be executed on the next Valuation Date after the exchange request is received at the Service Center (see *Transfer Restrictions*).

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**Transfers Prior to Annuitization**

***Transfers Among the Sub-Accounts*** 

A Contract Owner may request to transfer allocations among the Sub-Accounts at any time, subject to terms and conditions imposed by this prospectus and the underlying mutual funds.

**Transfers After Annuitization** 

After annuitization, the portion of the Contract Value allocated to fixed annuity payments and the portion of the Contract Value allocated to variable annuity payments may not be changed.

After annuitization, if variable annuity payments are elected, transfers among Sub-Accounts may only be made once per calendar year*.* See *Annuitizing the Contract.*

**Transfer Restrictions**

Neither the contracts described in this prospectus nor the underlying mutual funds are designed to support active trading strategies that require frequent movement between or among Sub-Accounts (sometimes referred to as "market-timing" or "short-term trading"). A Contract Owner who intends to use an active trading strategy should consult his/her financial professional and request information on other Nationwide variable annuity contracts that offer investment in underlying mutual funds that are designed specifically to support active trading strategies.

Nationwide discourages (and will take action to deter) short-term trading in this contract because the frequent movement between or among Sub-Accounts may negatively impact other investors in the contract. Short-term trading can result in:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the dilution of the value of the investors' interests in the underlying mutual fund;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• underlying mutual fund managers taking actions that negatively impact performance (keeping a larger portion of the underlying mutual fund assets in cash or liquidating investments prematurely in order to support redemption requests); and/or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• increased administrative costs due to frequent purchases and redemptions.

To protect investors in this contract from the negative impact of these practices, Nationwide has implemented, or reserves the right to implement, several processes and/or restrictions aimed at eliminating the negative impact of active trading strategies. Nationwide makes no assurances that all risks associated with short-term trading will be completely eliminated by these processes and/or restrictions.

Nationwide cannot guarantee that its attempts to deter active trading strategies will be successful. If Nationwide is unable to deter active trading strategies, the performance of the Sub-Accounts that are actively traded may be adversely impacted.

***U.S. Mail Restrictions*** 

Nationwide monitors transfer activity in order to identify those who may be engaged in harmful trading practices. Transaction reports are produced and examined. Generally, a contract may appear on these reports if the Contract Owner (or a third party acting on their behalf) engages in a certain number of "transfer events" in a given period. A "transfer event" is any transfer, or combination of transfers, occurring on a given trading day (Valuation Period). For example, if a Contract Owner executes multiple transfers involving 10 investment options in one day, this counts as one transfer event. A single transfer occurring on a given trading day and involving only two investment options will also count as one transfer event.

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As a result of this monitoring process, Nationwide may restrict the method of communication by which transfer orders will be accepted. In general, Nationwide will adhere to the following guidelines:

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| | |
|:---|:---|
| **Trading Behavior** | **Nationwide's Response** |
| Six or more transfer events within <br> one calendar quarter<br>| &nbsp;&nbsp; Nationwide will mail a letter to the Contract Owner notifying them that:<br> (1)they have been identified as engaging in harmful trading practices; and<br> (2)if their transfer events total 11 within two consecutive calendar quarters or 20 within one <br> calendar year, the Contract Owner will be limited to submitting transfer requests via U.S. <br> mail on a Nationwide issued form.<br>|
| 11 transfer events within two <br> consecutive calendar quarters<br> OR<br> 20 transfer events within one <br> calendar year<br>| &nbsp;&nbsp; Nationwide will automatically limit the Contract Owner to submitting transfer requests via U.S. <br> mail on a Nationwide issued form.<br>|

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For purposes of Nationwide's transfer policy, U.S. mail includes standard U.S. mail, overnight U.S. mail, and overnight delivery via private carrier.

For calendar year restrictions, each January 1, Nationwide will start the monitoring anew, so that each contract starts with 0 transfer events each January 1. For restrictions on transfer events within two consecutive calendar quarters, Nationwide refreshes the transfer event restriction period at the beginning of each calendar quarter considering only transfers that occur in the current calendar quarter and occurred in the immediately preceding calendar quarter.

Contract Owners that are required to submit transfer requests via U.S. mail will be required to use a Nationwide issued form for their transfer request. Nationwide will refuse transfer requests that either do not use the Nationwide issued form for their transfer request or fail to provide accurate and complete information on their transfer request form. In the event that a Contract Owner's transfer request is refused by Nationwide, they will receive notice in writing by U.S. mail and will be required to resubmit their transfer request on a Nationwide issued form.

*Managers of Multiple Contracts* 

Some financial professionals manage the assets of multiple Nationwide contracts pursuant to trading authority granted or conveyed by multiple Contract Owners. These multi-contract financial professionals may be required by Nationwide to submit all transfer requests via U.S. mail.

Nationwide may, as an administrative practice, implement a "one-day delay" program for these multi-contract financial professionals, which they can use in addition to or in lieu of submitting transfer requests via U.S. mail. The one-day delay option permits multi-contract financial professionals to continue to submit transfer requests via telephone. However, transfer requests submitted by multi-contract financial professionals via telephone will not receive the next available Accumulation Unit value. Rather, they will receive the Accumulation Unit value that is calculated on the following Valuation Date. Transfer requests submitted under the one-day delay program are irrevocable. Multi-contract financial professionals will receive advance notice of being subject to the one-day delay program.

***Other Restrictions*** 

Nationwide reserves the right to refuse or limit transfer requests, or take any other action it deems necessary in order to protect Contract Owners, Annuitants, and beneficiaries from the negative investment results that may result from short-term trading or other harmful investment practices employed by some Contract Owners (or third parties acting on their behalf). In particular, trading strategies designed to avoid or take advantage of Nationwide's monitoring procedures (and other measures aimed at curbing harmful trading practices) that are nevertheless determined by Nationwide to constitute harmful trading practices, may be restricted.

Any restrictions that Nationwide implements will be applied consistently and uniformly.

***Underlying Mutual Fund Restrictions and Prohibitions*** 

Pursuant to regulations adopted by the SEC, Nationwide is required to enter into written agreements with the underlying mutual funds which allow the underlying mutual funds to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) request the taxpayer identification number, international taxpayer identification number, or other government issued identifier of any Contract Owner;

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) request the amounts and dates of any purchase, redemption, transfer, or exchange request ("transaction information"); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) instruct Nationwide to restrict or prohibit further purchases or exchanges by Contract Owners that violate policies established by the underlying mutual fund (whose policies may be more restrictive than Nationwide's policies).

Nationwide is required to provide such transaction information to the underlying mutual funds upon their request. In addition, Nationwide is required to restrict or prohibit further purchases or requests to exchange into a specific Sub-Account upon instruction from the underlying mutual fund in which that Sub-Account invests. Nationwide and any affected Contract Owner may not have advance notice of such instructions from an underlying mutual fund to restrict or prohibit further purchases or requests to exchange. If an underlying mutual fund refuses to accept a purchase or request to exchange into the Sub-Account associated with the underlying mutual fund submitted by Nationwide, Nationwide will keep any affected Contract Owner in their current Sub-Account allocation.

**Right to Examine and Cancel**

If the Contract Owner elects to cancel the contract, he/she may return it to the Service Center within a certain period of time known as the "free look" period. Depending on the state in which the contract was purchased (and, in some states, if the contract is purchased as a replacement for another annuity contract), the free look period may be 10 days or longer. For ease of administration, Nationwide will honor any free look cancellation request that is in good order and received at the Service Center or postmarked within 30 days after the contract issue date. The contract issue date is the date the initial purchase payment is applied to the contract.

Where state law requires the return of purchase payments for free look cancellations, Nationwide will return all purchase payments applied to the contract, less any withdrawals from the contract and any applicable federal and state income tax withholding.

Where state law requires the return of Contract Value for free look cancellations, Nationwide will return the Contract Value as of the date of the cancellation, less any withdrawals from the contract and any applicable federal and state income tax withholding.

Liability of the Variable Account under this provision is limited to the Contract Value in each Sub-Account on the date of revocation. Any additional amounts refunded to the Contract Owner will be paid by Nationwide.

**Allocation of Purchase Payments during Free Look Period** 

Where state law requires the return of purchase payments for free look cancellations, Nationwide will allocate initial purchase payments allocated to Sub-Accounts to the money market Sub-Account during the free look period.

Where state law requires the return of Contract Value for free look cancellations, Nationwide will immediately allocate initial purchase payments to the investment options based on the instructions contained on the application.

**Surrender/Withdrawal Prior to Annuitization**

Prior to annuitization and before the Annuitant's death, Contract Owners may generally withdraw some or all of their Contract Value. Withdrawals from the contract may be subject to federal income tax and/or a tax penalty (see *Appendix C: Contract Types and Tax Information*). Withdrawal requests may be submitted in writing or by telephone to the Service Center and Nationwide may require additional information. Requests submitted by telephone may be subject to dollar amount limitations and may be subject to payment and other restrictions to prevent fraud. Nationwide reserves the right to require written requests to be submitted on current Nationwide forms for withdrawals. Nationwide reserves the right to remove the ability to submit requests by telephone upon written notice. Contact the Service Center for current limitations and restrictions. When taking a full surrender, Nationwide may require that the contract accompany the request. Nationwide may require a signature guarantee.

Surrender and withdrawal requests will receive the Accumulation Unit value next determined at the end of the current Valuation Period if the request and all necessary information is received at the Service Center before the close of regular trading on the New York Stock Exchange (generally, 4:00 pm EST). If the request and all necessary information is received after the close of regular trading on the New York Stock Exchange, the request will receive the Accumulation Unit value determined at the end of the next Valuation Day.

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Nationwide will pay any amounts withdrawn from the Sub-Accounts within seven days after the request is received in good order at the Service Center (see *Determining the Contract Value*). However, Nationwide may suspend or postpone payment when it is unable to price a purchase payment or transfer, or as permitted or required by federal securities laws and rules and regulations of the SEC.

**Partial Withdrawals** 

If a Contract Owner requests a partial withdrawal, Nationwide will redeem Accumulation Units from the Sub-Accounts. The amount withdrawn from each investment option will be in proportion to the value in each option at the time of the withdrawal request, unless Nationwide is instructed otherwise.

For Accumulation Contracts, withdrawals taken before the Withdrawal Start Date (also known as early withdrawals) negatively impact the Current Guaranteed Lifetime Withdrawal Base. Additionally, for both Accumulation Contracts and Income Contracts, withdrawals after the Withdrawal Start Date that are in excess of the Guaranteed Lifetime Withdrawal Amount (also known as excess withdrawals) will also negatively impact the Current Guaranteed Lifetime Withdrawal Base. Finally, for Accumulation Contracts, the first withdrawal taken from the contract after the Contract Owner reaches age 65 constitutes the Withdrawal Start Date (see *Guaranteed Lifetime Withdrawals and Spousal Continuation Option*).

***Partial Withdrawals to Pay Investment Advisory Fees*** 

Some Contract Owners utilize an investment advisor(s) to manage their assets, for which the investment advisor assesses a fee. Some Contract Owners authorize their investment advisor to take a partial withdrawal(s) from the contract in order to collect investment advisory fees. Withdrawals taken from this contract to pay these fees are subject to the provisions of the contract (may reduce the Current Guaranteed Lifetime Withdrawal Base) and may be subject to income tax and/or tax penalties. **Note: For Accumulation Contracts, the first withdrawal taken from the contract after the Contract Owner reaches age 65 establishes the Withdrawal Start Date even if it is taken to pay investment advisory fees (see *Guaranteed Lifetime Withdrawals and Spousal Continuation Option*).**

**Full Surrenders** 

Upon full surrender, the Contract Value may be more or less than the total of all purchase payments made to the contract. The Contract Value will reflect:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• standard contract fees

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• underlying mutual fund fees

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• investment performance of the Sub-Accounts

**Surrender/Withdrawal After Annuitization**

After the Annuitization Date, withdrawals other than regularly scheduled annuity payments are not permitted.

**Contract Owner Services**

**Systematic Withdrawals** 

Systematic Withdrawals allow Contract Owners to receive a specified amount (of at least $100) on a monthly, quarterly, semi-annual, or annual basis. Requests for Systematic Withdrawals and requests to discontinue Systematic Withdrawals must be submitted in good order and in writing to the Service Center.

The withdrawals will be taken from the Sub-Accounts proportionally unless Nationwide is instructed otherwise.

Nationwide will withhold federal income taxes from Systematic Withdrawals unless otherwise instructed by the Contract Owner. The Internal Revenue Service may impose a 10% penalty tax if the Contract Owner is under age 59½, unless the Contract Owner has made an irrevocable election of distributions of substantially equal payments.

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Nationwide reserves the right to stop establishing new Systematic Withdrawal programs. Systematic Withdrawals are not available before the end of the free look period.

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| |
|:---|
| ***Example:*** |
| &nbsp;&nbsp; Ms. H elects to take Systematic Withdrawals equal to $5,000 on a quarterly basis. She has <br> not directed that the withdrawals be taken from specific Sub-Accounts, so each quarter, <br> Nationwide will withdraw $5,000 from Ms. H's contract proportionally from each Sub-<br> Account, and will mail her a check or wire the funds to the financial institution of her choice.<br>|

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**Death Benefit**

**Death of Contract Owner/Annuitant** 

If a Contract Owner/Annuitant dies before the Annuitization Date, a death benefit is payable to the beneficiary unless a Contingent Annuitant is named. If a Contingent Annuitant is named then no death benefit is payable until the death of both the Contract Owner/Annuitant and the Contingent Annuitant. Multiple beneficiaries will share the death benefit equally unless otherwise specified. If no beneficiaries survive the Contract Owner/Annuitant, the contingent beneficiary receives the death benefit. Multiple contingent beneficiaries will share the death benefit equally unless otherwise specified. If no contingent beneficiaries survive the Contract Owner/Annuitant, the Contract Owner's estate will receive the death benefit.

If the Contract Owner/Annuitant dies after the Annuitization Date, any benefit that may be payable will be paid according to the selected annuity payment option.

**Death Benefit Payment** 

The recipient of the death benefit may elect to receive the death benefit:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) in a lump sum;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) as an annuity (see Annuity Payment Options); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) in any other manner permitted by law and approved by Nationwide.

Premium taxes may be deducted from death benefit proceeds. Nationwide will pay (or will begin to pay) the death benefit after it receives proof of death and the instructions as to the payment of the death benefit. Death benefit claims must be submitted to the Service Center. If the recipient of the death benefit does not elect the form in which to receive the death benefit payment, Nationwide will pay the death benefit in a lump sum. Contract Value will continue to be allocated according to the most recent allocation instructions until the death benefit is paid.

If the contract has multiple beneficiaries entitled to receive a portion of the death benefit, the Contract Value will continue to be allocated according to the most recent allocation instructions until the first beneficiary provides Nationwide with all the information necessary to pay that beneficiary's portion of the death benefit proceeds. At the time the first beneficiary's proceeds are paid, the remaining portion(s) of the death benefit proceeds that are allocated to Sub-Accounts will be reallocated to the available money market Sub-Account until instructions are received from the remaining beneficiary(ies).

**Death and Spousal Continuation Option** 

If the Spousal Continuation Option is elected, no death benefit is payable until both spouses die. After the death of the first spouse, the surviving spouse will continue to receive Guaranteed Lifetime Withdrawals until their death or annuitization.

**Annuity Commencement Date** 

The Annuity Commencement Date is the date on which annuity payments are scheduled to begin. Generally, the Contract Owner designates the Annuity Commencement Date at the time of application. If no Annuity Commencement Date is designated at the time of application, Nationwide will establish the Annuity Commencement Date as the date the Annuitant reaches age 70½.

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The Contract Owner may change the Annuity Commencement Date before annuitization. This change must be submitted in writing, submitted in good order, to the Service Center and approved by Nationwide. The Annuity Commencement Date may not be later than the first day of the first calendar month after the Annuitant's 90th birthday unless approved by Nationwide.

**Annuitizing the Contract**

**Annuitization Date** 

The Annuitization Date is the date that annuity payments begin.

An election to begin annuity payments will terminate all benefits, conditions, guarantees, and fees associated with Guaranteed Lifetime Withdrawals.

Any optional death benefit that the Contract Owner elects will automatically terminate upon annuitization.

The Annuitization Date will be the first day of a calendar month unless otherwise agreed. Unless otherwise required by state law, the Annuitization Date must be at least two years after the contract is issued, but may not be later than either:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the age (or date) specified in the contract; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the age (or date) specified by state law, where applicable.

The Internal Revenue Code may require that distributions be made prior to the Annuitization Date (see *Appendix C: Contract Types and Tax Information*).

On the Annuitization Date, the Annuitant becomes the Contract Owner unless the Contract Owner is a Charitable Remainder Trust.

**Annuitization** 

Annuitization is the period during which annuity payments are received. It is irrevocable once payments have begun. Upon arrival of the Annuitization Date, the Contract Owner must choose:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) an annuity payment option; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) either a fixed payment annuity, variable payment annuity, or an available combination.

On the Annuitization Date, the Contract Value, less any premium tax, will be applied under the annuity payment option(s) selected by the Contract Owner. Annuity purchase rates are used to determine the amount of the annuity payments based upon the annuity payment option elected. Actual purchase rates used to determine annuity payments will be those in effect on the Annuitization Date, and will not be less than the guaranteed minimum purchase rates as provided in the contract.

Nationwide guarantees that each payment under a fixed payment annuity will be the same throughout annuitization. Under a variable payment annuity, the amount of each payment will vary with the performance of the Sub-Accounts elected.

**Fixed Annuity Payments** 

Fixed annuity payments provide for level annuity payments. The fixed annuity payments will remain level unless the annuity payment option provides otherwise.

**Variable Annuity Payments** 

Variable annuity payments will vary depending on the performance of the Sub-Accounts selected. The Sub-Accounts available during annuitization are those Sub-Accounts corresponding to the underlying mutual funds shown in *Appendix A: Investment Options Available Under the Contract*. Nationwide uses an assumed investment return factor of 3.5%. An assumed investment return is the net investment return required to maintain level variable annuity payments. To the extent that investment performance is not equal to 3.5% for given payment periods, the amount of the payments in those periods will not be the same. Payments will increase from one payment date to the next if the annualized net rate of return is greater than 3.5% during that time. Conversely, payments will decrease from one payment to the next if the annualized net rate of return is less than 3.5% during that time.

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**Frequency and Amount of Annuity Payments** 

Annuity payments are based on the annuity payment option elected.

If the net amount to be annuitized is less than $2,000, Nationwide reserves the right to pay this amount in a lump sum instead of periodic annuity payments.

Annuity payments are made at any frequency approved by Nationwide. Nationwide reserves the right to change the frequency of payments if the amount of any payment becomes less than $100. The payment frequency will be changed to an interval that will result in payments of at least $100. Nationwide will send annuity payments no later than seven days after each annuity payment date.

**Annuity Payment Options** 

The Annuitant must elect an annuity payment option before the Annuitization Date. If the Annuitant does not elect an annuity payment option by that date, a variable payment Single Life with a 20 Year Term Certain annuity payment option will be assumed as the automatic form of payment upon annuitization. Once elected or assumed, the annuity payment option may not be changed.

Not all of the annuity payment options may be available in all states. Additionally, the annuity payment options available may be limited based on the Annuitant's age (and the joint Annuitant's age, if applicable) or requirements under the Internal Revenue Code.

**Nationwide reserves the right to refuse any purchase payment that would result in the cumulative total for all contracts issued by Nationwide or its affiliates or subsidiaries on the life of any one Annuitant or owned by any one Contract Owner to exceed $1,000,000.** If a Contract Owner does not submit purchase payments in excess of $1,000,000, or if Nationwide has refused to accept purchase payments in excess of $1,000,000, the references in this provision to purchase payments in excess of $1,000,000 will not apply. If the Contract Owner is permitted to submit purchase payments in excess of $1,000,000, additional restrictions apply, as follows.

**Annuity Payment Options for Contracts with Total Purchase Payments and Contract Value Annuitized Less Than or Equal to $2,000,000** 

If, at the Annuitization Date, the total of all purchase payments made to the contract and the Contract Value annuitized is less than or equal to $2,000,000, the annuity payment options available are:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Single Life;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Standard Joint and Survivor; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Single Life with a 10 or 20 Year Term Certain.

Each of the annuity payment options is discussed more thoroughly below.

***Single Life*** 

The Single Life annuity payment option provides for annuity payments to be paid during the lifetime of the Annuitant. This option is not available if the Annuitant is 86 or older on the Annuitization Date.

Payments will cease with the last payment before the Annuitant's death. For example, if the Annuitant dies before the second annuity payment date, the Annuitant will receive only one payment. The Annuitant will only receive two annuity payments if he or she dies before the third payment date, and so on. No death benefit will be paid.

No withdrawals other than the scheduled annuity payments are permitted.

***Standard Joint and Survivor*** 

The Standard Joint and Survivor annuity payment option provides for annuity payments to continue during the joint lifetimes of the Annuitant and joint Annuitant. After the death of either the Annuitant or joint Annuitant, payments will continue for the life of the survivor. This option is not available if the Annuitant or joint Annuitant is 86 or older on the Annuitization Date.

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Payments will cease with the last payment due prior to the death of the last survivor of the Annuitant and joint Annuitant. As is the case of the Single Life annuity payment option, there is no guaranteed number of payments. Therefore, it is possible that if the Annuitant dies before the second annuity payment date, the Annuitant will receive only one annuity payment. No death benefit will be paid.

No withdrawals other than the scheduled annuity payments are permitted.

***Single Life with a 10 or 20 Year Term Certain*** 

The Single Life with a 10 or 20 Year Term Certain annuity payment option provides that monthly annuity payments will be paid during the Annuitant's lifetime or for the term selected, whichever is longer. The term may be either 10 or 20 years.

If the Annuitant dies before the end of the 10 or 20 year term, payments will be paid to the beneficiary for the remainder of the term.

No withdrawals other than the scheduled annuity payments are permitted.

***Any Other Option*** 

Annuity payment options not set forth in this provision may be available. Any annuity payment option not set forth in this provision must be approved by Nationwide.

**Annuity Payment Options for Contracts with Total Purchase Payments and/or Contract Value Annuitized Greater Than $2,000,000** 

If, at the Annuitization Date, the total of all purchase payments made to the contract and/or the Contract Value to be annuitized is greater than $2,000,000, Nationwide may limit the annuity payment option to the longer of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) a Fixed Life Annuity with a 20 Year Term Certain; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) a Fixed Life Annuity with a Term Certain to Age 95.

**Annuitization of Amounts Greater than $5,000,000** 

Additionally, Nationwide may limit the amount that may be annuitized on a single life to $5,000,000. If the total amount to be annuitized is greater than $5,000,000 under this contract and/or for all Nationwide issued annuity contracts with the same Annuitant, the Contract Owner must:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) reduce the amount to be annuitized to $5,000,000 or less by taking a partial withdrawal from the contract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) reduce the amount to be annuitized to $5,000,000 or less by exchanging the portion of the Contract Value in excess of $5,000,000 to another annuity contract; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) annuitize the portion of the Contract Value in excess of $5,000,000 under an annuity payment option with a term certain, if available.

**Statements and Reports** 

Nationwide's default delivery method is U.S. mail and Nationwide will deliver required documents by U.S. mail unless other delivery methods (e.g. electronic delivery) are permitted by law or regulation. Therefore, Contract Owners should promptly notify the Service Center of any address change.

Nationwide will mail to Contract Owners:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• statements showing the contract's quarterly activity; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• confirmation statements showing transactions that affect the contract's value. Confirmation statements will not be sent for recurring transactions (*i.e.*, Dollar Cost Averaging or salary reduction programs). Instead, confirmation of recurring transactions will appear in the contract's quarterly statements.

Contract Owners can receive information from Nationwide faster and reduce the amount of mail received by signing up for Nationwide's eDelivery program. Nationwide will notify Contract Owners by email when important documents (statements, prospectuses, and other documents) are ready for a Contract Owner to view, print, or download from Nationwide's secure server. To choose this option, go to: www.nationwide.com.

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Contract Owners should review statements and confirmations carefully. All errors or corrections must be reported to Nationwide immediately to assure proper crediting to the contract. Unless Nationwide is notified within 30 days of receipt of the statement, Nationwide will assume statements and confirmation statements are correct.

**IMPORTANT NOTICE REGARDING DELIVERY OF SECURITY OWNER DOCUMENTS** 

When multiple copies of the same disclosure document(s), such as prospectuses, supplements, proxy statements, and semi-annual and annual reports are required to be mailed to multiple Contract Owners in the same household, Nationwide will mail only one copy of each document, unless notified otherwise by the Contract Owner(s). Household delivery will continue for the life of the contracts.

A Contract Owner can revoke their consent to household delivery and reinstitute individual delivery by contacting the Service Center. Nationwide will reinstitute individual delivery within 30 days after receiving such notification.

**Legal Proceedings** 

**Nationwide Life Insurance Company** 

Nationwide Financial Services, Inc. (NFS, or collectively with its subsidiaries, the "Company") was formed in November 1996. NFS is the holding company for Nationwide Life Insurance Company (NLIC), Nationwide Life and Annuity Insurance Company (NLAIC) and other companies that comprise the life insurance and retirement savings operations of the Nationwide group of companies (Nationwide). This group includes Nationwide Financial Network (NFN), an affiliated distribution network that markets directly to its customer base. NFS is incorporated in Delaware and maintains its principal executive offices in Columbus, Ohio.

The Company is subject to legal and regulatory proceedings in the ordinary course of its business. These include proceedings specific to the Company and proceedings generally applicable to business practices in the industries in which the Company operates. The outcomes of these proceedings cannot be predicted due to their complexity, scope, and many uncertainties. The Company believes, however, that based on currently known information, the ultimate outcome of all pending legal and regulatory proceedings is not likely to have a material adverse effect on the Company's financial condition.

The various businesses conducted by the Company are subject to oversight by numerous federal and state regulatory entities, including but not limited to the Securities and Exchange Commission, the Financial Industry Regulatory Authority, the Department of Labor, the Internal Revenue Service, the Office of the Comptroller of the Currency, and state insurance authorities. Such regulatory entities may, in the normal course of business, be engaged in general or targeted inquiries, examinations and investigations of the Company and/or its affiliates. With respect to all such scrutiny directed at the Company or its affiliates, the Company is cooperating with regulators.

**Nationwide Investment Services Corporation** 

The general distributor, NISC (the "Company"), is subject to legal and regulatory proceedings in the ordinary course of its business. These include proceedings specific to the Company and proceedings generally applicable to business practices in the industries in which the Company operates. The outcomes of these proceedings cannot be predicted due to their complexity, scope and many uncertainties. The Company believes, however, that based on currently known information, the ultimate outcome of all pending legal and regulatory proceedings is not likely to have a material adverse effect on the Company's financial condition.

The various businesses conducted by the Company are subject to oversight by numerous federal and state regulatory entities, including but not limited to the Securities and Exchange Commission, the Financial Industry Regulatory Authority, the Department of Labor, the Internal Revenue Service, the Office of the Comptroller of the Currency and state securities divisions. Such regulatory entities may, in the normal course of business, be engaged in general or targeted inquiries, examinations and investigations of the Company and/or its affiliates. With respect to all such scrutiny directed at the Company or its affiliates, the Company is cooperating with regulators.

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**Financial Statements** 

Financial statements for the Variable Account and financial statements and schedules of Nationwide are located in the Statement of Additional Information. A current Statement of Additional Information may be obtained, without charge, by contacting the Service Center, or can be found online at https://nationwide.onlineprospectus.net/NW/C000107324NW/index.php?ctype=product_sai.

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

The following is a list of underlying mutual funds available under the contract. More information about the underlying mutual funds is available in the prospectuses for the underlying mutual funds, which may be amended from time to time and can be found online at https://nationwide.onlineprospectus.net/NW/C000107324NW/index.php. This information can also be obtained at no cost by calling 1-800-848-6331 or by sending an email request to FLSS@nationwide.com. Depending on the optional benefits chosen, access to certain underlying mutual funds may be limited. The availability of investment options may vary depending on the broker-dealer through which the contract is sold (see *Appendix E: Financial Intermediary Variations*).

The current expenses and performance information below reflects fees and expenses of the underlying mutual funds, but do not reflect the other fees and expenses that the contract may charge. Expenses would be higher and performance would be lower if these other charges were included. Each underlying mutual fund's past performance is not necessarily an indication of future performance.

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Type** | **Underlying Mutual Fund and Adviser/Sub-Adviser** | **Current**<br> **Expenses** | **Average Annual Total**<br> **Returns**<br> **(as of 12/31/2025)** | **Average Annual Total**<br> **Returns**<br> **(as of 12/31/2025)** | **Average Annual Total**<br> **Returns**<br> **(as of 12/31/2025)** |
| **Type** | **Underlying Mutual Fund and Adviser/Sub-Adviser** | **Current**<br> **Expenses** | **1 year** | **5 year** | **10 year** |
| Allocation | **Nationwide Variable Insurance Trust - NVIT Blueprint® Balanced** <br> **Fund: Class II**<br> Investment Advisor: Nationwide Fund Advisors<br>| 0.87%\* | 12.47% | 5.93% | 6.60% |
| Allocation | **Nationwide Variable Insurance Trust - NVIT Blueprint® Conservative** <br> **Fund: Class II**<br> Investment Advisor: Nationwide Fund Advisors<br>| 0.83%\* | 8.70% | 2.68% | 3.95% |
| Allocation | **Nationwide Variable Insurance Trust - NVIT Blueprint® Moderately** <br> **Conservative Fund: Class II**<br> Investment Advisor: Nationwide Fund Advisors<br>| 0.87%\* | 11.10% | 4.86% | 5.78% |
| Capital Preservation | **Nationwide Variable Insurance Trust - NVIT Government Money** <br> **Market Fund: Class I**<br> Investment Advisor: Nationwide Fund Advisors<br> Subadvisor: Federated Investment Management Company<br>| 0.47% | 3.91% | 2.95% | 1.85% |
| Allocation | **Nationwide Variable Insurance Trust - NVIT Investor Destinations** <br> **Balanced Fund: Class II**<br> Investment Advisor: Nationwide Fund Advisors<br>| 0.94% | 12.97% | 4.84% | 6.03% |
| Allocation | **Nationwide Variable Insurance Trust - NVIT Investor Destinations** <br> **Conservative Fund: Class II**<br> Investment Advisor: Nationwide Fund Advisors<br>| 0.92% | 8.90% | 1.96% | 3.37% |
| Allocation | **Nationwide Variable Insurance Trust - NVIT Investor Destinations** <br> **Moderately Conservative Fund: Class II**<br> Investment Advisor: Nationwide Fund Advisors<br>| 0.93% | 11.68% | 3.78% | 5.12% |

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\*

This underlying mutual fund's current expenses reflect a temporary fee reduction.

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**Appendix B: State Variations**

Due to state law variations, the options and benefits described in this prospectus may vary or may not be available depending on the state in which the contract is issued. Possible state law variations include, but are not limited to, minimum initial and subsequent purchase payment amounts, age issuance limitations, availability of certain investment options, optional benefits, free look rights, annuity payment options, ownership and interests in the contract, assignment, death benefit calculations, and CDSC-free withdrawal privileges. This prospectus describes all the material features of the contract. State variations are subject to change without notice at any time. To review a copy of the contract and any endorsements, contact the Service Center.

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| | |
|:---|:---|
| **State** | **State Law Variations** |
| Florida | &nbsp;&nbsp; ● The Annuity Commencement Date must be at least one year after the date the contract <br> is issued.<br>|

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**Appendix C: Contract Types and Tax Information**

**Types of Contracts** 

The contracts described in this prospectus are classified according to the tax treatment to which they are subject under the Internal Revenue Code (the "Code"). Following is a general description of the various contract types. Eligibility requirements, tax benefits (if any), limitations, and other features of the contracts will differ depending on contract type.

***Individual Retirement Annuities (IRAs)*** 

IRAs are contracts that satisfy the provisions of Section 408(b) of the Code, including the following requirements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the contract is not transferable by the owner;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the premiums are not fixed;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if the contract owner is younger than age 50, the annual premium cannot exceed $7,500; if the contract owner is age 50 or older, the annual premium cannot exceed $8,600 (although rollovers of greater amounts from Qualified Plans, Tax Sheltered Annuities, certain 457 governmental plans, and other IRAs can be received);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• certain minimum distribution requirements must be satisfied after the owner attains their "applicable age" as defined in the Code;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the entire interest of the owner in the contract is nonforfeitable; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• after the death of the owner, additional distribution requirements may be imposed to ensure distribution of the entire balance in the contract within the statutory period of time.

As used herein, the term "individual retirement plans" shall refer to both individual retirement annuities and individual retirement accounts that are described in Section 408 of the Code.

For further details regarding IRAs, refer to the disclosure statement provided when the IRA was established and the annuity contract's IRA endorsement.

***Roth IRAs*** 

Roth IRA contracts are contracts that satisfy the provisions of Section 408A of the Code, including the following requirements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the contract is not transferable by the owner;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the premiums are not fixed;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if the contract owner is younger than age 50, the annual premium cannot exceed $7,500; if the contract owner is age 50 or older, the annual premium cannot exceed $8,600 (although rollovers of greater amounts from other Roth IRAs and other individual retirement plans can be received);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the entire interest of the owner in the contract is nonforfeitable; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• after the death of the owner, certain distribution requirements may be imposed to ensure distribution of the entire balance in the contract within the statutory period of time.

For further details regarding Roth IRAs, please refer to the disclosure statement provided when the Roth IRA was established and the annuity contract's IRA endorsement.

**Federal Tax Considerations**

***Federal Income Taxes*** 

The tax consequences of purchasing a contract described in this prospectus will depend on:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the type of contract purchased;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the purposes for which the contract is purchased; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the personal circumstances of individual investors having interests in the contracts.

Existing tax rules are subject to change and may affect individuals differently depending on their situation. Nationwide does not guarantee the tax status of any contracts or any transactions involving the contracts.

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The following is a brief summary of some of the federal income tax considerations related to the types of contracts sold in connection with this prospectus. In addition to the federal income tax, distributions from annuity contracts may be subject to state and local income taxes. Nothing in this prospectus should be considered to be tax advice. Purchasers and prospective purchasers of the contract should consult a financial professional, tax advisor, or legal counsel to discuss the taxation and use of the contracts.

***IRAs*** 

Distributions from IRAs are generally taxed as ordinary income when received. If any of the amounts contributed to the Individual Retirement Annuity was non-deductible for federal income tax purposes, then a portion of each distribution is excludable from income.

The portion of a distribution that is excludable from income is based on the ratio of the amount by which non-deductible purchase payments exceed prior non-taxable distributions to total account balances at the time of the distribution. The owner of an IRA, SEP IRA, or Simple IRA must annually report the amount of non-deductible purchase payments, the amount of any distribution, the amount by which non-deductible purchase payments for all years exceed nontaxable distributions for all years, and the total balance of all IRAs, SEP IRAs, or Simple IRAs. Depending on the circumstance of the owner, all or a portion of the contributions (purchase payments) made to the account may be deducted for federal income tax purposes.

IRAs may receive rollover contributions from other individual retirement accounts, other individual retirement annuities, tax sheltered annuities, certain 457 governmental plans, and qualified retirement plans (including 401(k) plans).

When the owner of an IRA attains their applicable age, the IRA owner is required to begin taking certain minimum distributions. In addition, upon the death of the owner of an IRA, the Code imposes mandatory distribution requirements to ensure distribution of the entire contract value within the required statutory period. Due to the Treasury Regulation's valuation rules, the amount used to compute the mandatory distributions may exceed the contract value.

If the contract owner dies before the contract is completely distributed, the balance will be included in the contract owner's gross estate for tax purposes.

*One-Rollover-Per-Year Limitation* 

A contract owner can receive a distribution from an IRA and roll it into another IRA within 60 days from the date of the distribution and not have the amount of the distribution included in taxable income. Only one rollover per year from a contract owner's IRA is allowed. The one-year period begins on the date the contract owner receives the IRA distribution, and not on the date the IRA was rolled over.

The one-rollover-per-year limitation applies in the aggregate to all the IRAs that a taxpayer owns. This means that a contract owner cannot make an IRA rollover distribution if, within the previous one-year period, an IRA rollover distribution was taken from any other IRAs owned by the taxpayer. Also, rollovers between an individual's Roth IRAs would prevent a separate rollover between the individual's traditional IRAs within the one-year period, and vice versa.

Direct transfers of IRA funds between IRA trustees are not subject to the one rollover per year limitation because such transfers are not considered rollover distributions. Also, a rollover from a traditional IRA to a Roth IRA (a conversion) is not subject to the one rollover per year limitation, and such a rollover is disregarded in applying the one rollover per year limitation to other rollovers.

***Roth IRAs*** 

Distributions of earnings from Roth IRAs are taxable or nontaxable depending upon whether they are "qualified distributions" or "non-qualified distributions." A "qualified distribution" is nontaxable if it is made after the Roth IRA has satisfied the five-year rule and meets one of the following requirements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• it is made on or after the date on which the contract owner attains age 59½;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• it is made to a beneficiary (or the contract owner's estate) on or after the death of the contract owner;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• it is attributable to the contract owner's disability; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• it is used for expenses attributable to the purchase of a home for a qualified first-time buyer.

The five-year rule is satisfied if a five taxable-year period has passed beginning with the first tax year in which a contribution is made to any Roth IRA established by the owner.

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A non-qualified distribution is not includable in gross income to the extent that the distribution, when added to all previous distributions, does not exceed the total amount of contributions made to the Roth IRA. Any non-qualified distribution in excess of total contributions is includable in the contract owner's gross income as ordinary income in the year that it is distributed to the contract owner.

A Roth IRA can receive a rollover from an individual retirement plan or another eligible retirement plan; however, the amount rolled over from the individual retirement plan or other eligible retirement plan to the Roth IRA is required to be included in the owner's federal gross income at the time of the rollover and will be subject to federal income tax. However, a rollover or conversion of an amount from an IRA or eligible retirement plan cannot be recharacterized back to an IRA.

Special rules apply for Roth IRAs that have proceeds received from an individual retirement plan prior to January 1, 1999 if the owner elected the special four-year income averaging provisions that were in effect for 1998.

If the contract owner dies before the contract is completely distributed, the balance will be included in the contract owner's gross estate for tax purposes.

***10% Additional Tax for Early Withdrawal*** 

If distributions of income from an IRA or Roth IRA are made prior to the date that the owner attains the age of 59½ years, the income is subject to an additional penalty tax of 10% unless an exception applies. The 10% penalty tax can be avoided if the distribution is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• made to a beneficiary on or after the death of the owner;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• attributable to the owner becoming disabled (as defined in the Code);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• part of a series of substantially equal periodic payments made not less frequently than annually for the life (or life expectancy) of the owner, or the joint lives (or joint life expectancies) of the owner and his or her designated beneficiary. Substantially equal periodic payments must continue until the later of reaching age 59½ or five years from the date of the first periodic payment. Modification of payments during that time period will result in retroactive application of the 10% additional penalty tax;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• used for qualified higher education expenses; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• used for expenses attributable to the purchase of a home for a qualified first-time buyer.

***Diversification and Investor Control*** 

Code Section 817(h) contains rules on diversification requirements for variable annuity contracts. A variable annuity contract that does not meet these diversification requirements will not be treated as an annuity, unless:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the failure to diversify was inadvertent;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the failure is corrected; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a fine is paid to the Internal Revenue Service.

The amount of the fine will be the amount of tax that would have been paid by the contract owner if the income, for the period the contract was not diversified, had been received by the contract owner.

If the violation is not corrected, the contract owner will be considered the owner of the underlying securities and will be currently taxed on the earnings of his or her contract. Nationwide believes that the investments underlying this contract meet these diversification requirements.

For a variable contract to receive favorable tax treatment, the life insurance company must be considered the owner of the underlying assets within the separate account that supports the investment options within the contract. If the contract owner is considered to exercise investment control over the separate account assets, the contract owner will be treated as the owner of those assets and not the insurance company. As a result, the income and gain attributed to the separate account assets will be taxed currently to the contract owner. The IRS has issued guidance that the number of investment options available or the number of transfer opportunities available under a variable product may be relevant in determining whether the variable contract owner will be considered the owner of the separate account assets. Should the Treasury Secretary issue additional rules or regulations that would limit the extent to which a contract owner may direct their investments of particular underlying investment options without being treated as owner of the separate account assets, then Nationwide will take whatever steps are available to remain in compliance.

Based on the above, we believe that the contract qualifies as an annuity contract for federal income tax purposes.

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***Additional Medicare Tax*** 

Section 1411 of the Code imposes a surtax of 3.8% on certain net investment income received by individuals and certain trusts and estates. The surtax is imposed on the lesser of (a) net investment income or (b) the excess of the modified adjusted gross income over a threshold amount. For individuals, the threshold amount is $250,000 (married filing jointly); $125,000 (married filing separately); or $200,000 (other individuals). The threshold for estates and trusts is $16,000.

Modified adjusted gross income is equal to adjusted gross income with several modifications; consult with a qualified tax advisor regarding how to determine modified adjusted gross income for purposes of determining the applicability of the surtax.

Net investment income includes, but is not limited to, interest, dividends, capital gains, rent and royalty income, and income from nonqualified annuities. Net investment income does not include, among other things, distributions from certain qualified plans (such as IRAs, Roth IRAs, and plans described in Code Sections 401(a), 401(k), 403(a), 403(b) or 457(b)); however, such distributions, to the extent that they are includible in income for federal income tax purposes, are includible in modified adjusted gross income.

**Required Distributions**

The Code requires that certain distributions be made from the contracts issued in conjunction with this prospectus. Following is an overview of the required distribution rules applicable to each type of contract. Consult a qualified tax or financial professional for more specific required distribution information.

***Required Distributions – General Information*** 

In general, depending on the type of contract, the Code requires that minimum distributions begin during the contract owner's lifetime. In addition, the Code requires that upon the death of the contract owner, minimum distributions must be made to the contract owner's beneficiary. A beneficiary is an individual or other entity that the contract owner designates to receive death proceeds upon the contract owner's death. The distribution rules in the Code make a distinction between "beneficiary" and "designated beneficiary" when determining the life expectancy that may be used for payments that are made after the death of the contract owner from IRAs, SEP IRAs, Simple IRAs, Roth IRAs, Tax Sheltered Annuities, and non-qualified annuity contracts. A designated beneficiary is a natural person (individual) who is designated by the contract owner as the beneficiary under the contract. Non-natural beneficiaries (e.g. charities, estates, or certain trusts) are not designated beneficiaries for the purpose of required distributions and the life expectancy of such a beneficiary is zero.

Life expectancies and joint life expectancies will be determined in accordance with the relevant guidance provided by the Internal Revenue Service and the Treasury Department, including but not limited to Treasury Regulation 1.72-9 and Treasury Regulation 1.401(a)(9)-9.

Required distributions paid upon the death of the contract owner are paid to the beneficiary or beneficiaries stipulated by the contract owner. How quickly the distributions must be made may be determined with respect to the life expectancies of the beneficiaries. For non-qualified contracts, the beneficiaries used in the determination of the distribution period are those in effect on the date of the contract owner's death. For contracts other than non-qualified contracts, the beneficiaries used in the determination of the distribution period do not have to be determined until September 30 of the year following the contract owner's death. Any beneficiary that is not a designated beneficiary has a life expectancy of zero.

***Required Distributions for IRAs and Roth IRAs*** 

*Required Distributions During the Life of the Contract Owner* 

Distributions must begin no later than the required beginning date which is April 1 of the calendar year following the calendar year in which the contract owner reaches their applicable age. The applicable age is:

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| | |
|:---|:---|
| **If the individual was born…** | **The applicable age is…** |
| Before July 1, 1949 | &nbsp;&nbsp; 70½ |
| After June 30, 1949 and before 1951 | &nbsp;&nbsp; 72 |
| After 1950 and before 1960 | &nbsp;&nbsp; 73 |
| After 1959 | &nbsp;&nbsp; 75 |

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Distributions may be paid in a lump sum or in substantially equal payments over:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the life of the contract owner or the joint lives of the contract owner and the contract owner's designated beneficiary; or

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) a period not longer than the period determined under the table in Treasury Regulation 1.401(a)(9)-9, which is the deemed joint life expectancy of the contract owner and a person 10 years younger than the contract owner. If the designated beneficiary is the spouse of the contract owner, the period may not exceed the longer of the period determined under such table or the joint life expectancy of the contract owner and the contract owner's spouse, determined in accordance with Treasury Regulation 1.401(a)(9)-9.

For IRAs, required distributions do not have to be withdrawn from this contract if they are being withdrawn from another IRA of the contract owner.

If the contract owner's entire interest in the IRA will be distributed in equal or substantially equal payments over a period described in (a) or (b) above, the payments must begin on or before the required beginning date. The required beginning date is April 1 of the calendar year following the calendar year in which the contract owner reaches age 70½ (age 72 for those contract owners who turn age 70½ on or after January 1, 2020). The rules for Roth IRAs do not require distributions to begin during the contract owner's lifetime, therefore, the required beginning date is not applicable to Roth IRAs.

*Required Distributions Upon Death of a Contract Owner* 

For death of a contract owner before January 1, 2020, please consult your tax advisor or legal counsel regarding the post-death minimum distribution rules that apply. If the contract owner dies on or after January 1, 2020, and the designated beneficiary is not an eligible designated beneficiary as defined under Code Section 401(a)(9), then the entire balance of the contract must be distributed by December 31<sup>st</sup> of the tenth year following the contract owner's death. This 10-year post-death distribution period applies regardless of whether the contract owner dies before or after the contract owner's required beginning date. Where a contract owner dies after their required beginning date, a designated beneficiary who is not an eligible designated beneficiary must continue to take annual distributions during the 10-year post-death distribution period, based generally on their life expectancy, with the entire balance of the contract required to be distributed by the end of the 10-year post-death period. Please discuss with your tax advisor about the impact this may have on your situation.

In the case of an eligible designated beneficiary, which includes (1) the contract owner's surviving spouse, (2) a minor child of the contract owner, (3) a disabled individual, (4) a chronically ill individual, or (5) an individual not more than 10 years younger than the contract owner, the entire balance of the contract can be distributed over a period not exceeding the life or life expectancy of the eligible designated beneficiary provided that distributions begin by December 31<sup>st</sup> of the calendar year after the calendar year of the contract owner's death. If an eligible designated beneficiary dies before the entire interest is distributed, the remaining interest must be distributed by December 31<sup>st</sup> of the tenth year following the eligible designated beneficiary's death.

A distribution in the form of annuity payments (an annuitization) that began on or after January 1, 2020 while the contract owner was alive may need to be commuted or modified after the contract owner's death in order to comply with the post-death distribution requirements. However, distributions in the form of annuity payments (an annuitization) that began prior to January 1, 2020, while the contract owner was alive, can continue under that method after the death the contract owner without modification.

In addition, a beneficiary who is not an eligible designated beneficiary or a designated beneficiary must withdraw the entire account balance by December 31<sup>st</sup> of the fifth year following the contract owner's death.

Regardless of whether the contract owner dies before, or on or after January 1, 2020, a designated beneficiary who is the surviving spouse of the deceased contract owner may choose to become the contract owner. Any distributions required under these distribution rules will be made upon that spouse's death.

Purchasers and prospective purchasers should consult a financial professional, tax advisor or legal counsel to discuss the taxation and use of the contracts.

If distribution requirements are not met, a penalty tax of 25% is levied on the difference between the amount that should have been distributed for that year and the amount that actually was distributed for that year. The penalty tax is reduced to 10% if the required distribution not taken is distributed within a "correction window" as defined under the Code.

For IRAs, SEP IRAs, and Simple IRAs, all or a portion of each distribution will be included in the recipient's gross income and taxed as ordinary income tax rates. The portion of a distribution that is taxable is based on the ratio between the amount by which non-deductible purchase payments exceed prior non-taxable distributions and total account balances at the time of the distribution. The owner of an IRA, SEP IRA, or Simple IRA must annually report the amount of non-deductible purchase payments, the amount of any distribution, the amount by which non-deductible purchase payments for all years exceed non taxable distributions for all years, and the total balance of all IRAs, SEP IRAs, or Simple IRAs.

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Distributions from Roth IRAs may be either taxable or nontaxable, depending upon whether they are "qualified distributions" or "non-qualified distributions."

**Other Considerations**

***Same-Sex Marriages, Domestic Partnership, and Other Similar Relationships*** 

The Treasury issued final regulations that address what relationships are considered marriages for federal tax purposes. The final regulation's definition of a marriage reflects the United States Supreme Court holdings in Windsor and Obergefell, as well as Rev. Proc. 2017-13.

The final regulations define the terms "spouse," "husband," "wife," and "husband and wife" to be gender neutral so that these terms can apply equally to same sex couples and opposite sex couples. In addition, the regulations adopt the "place of celebration" rule to determine marital status for federal tax purposes. Therefore, a marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by a state, possession, or territory of the US in which the marriage was entered into, regardless of the couple's place of domicile.

Consistent with IRS Rev. Proc. 2013-17, the final regulations provide that relationships entered into as civil unions or registered domestic partnerships that are not denominated as marriages under state law are not marriages for federal tax purposes. Therefore, the favorable income-tax deferral options afforded by federal tax law to a married spouse under Code Sections 72 and 401(a)(9) are not available to individuals who have entered into these formal relationships.

***Withholding*** 

The taxable portion of a distribution from a contract is subject to federal income tax. Nationwide is required to withhold the tax from the distributions unless the contract owner requests otherwise. Under some circumstances, the Code will not permit contract owners to waive withholding. Such circumstances include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if the payee does not provide Nationwide with a taxpayer identification number; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if Nationwide receives notice from the Internal Revenue Service that the taxpayer identification number furnished by the payee is incorrect.

If a contract owner is prohibited from waiving withholding, as described above, the portion of the distribution that represents income will be subject to withholding rates established by Section 3405 of the Code.

If the distribution is from a Tax Sheltered Annuity, it will be subject to mandatory 20% withholding that cannot be waived, unless:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the distribution is made directly to another Tax Sheltered Annuity, qualified pension or profit-sharing plan described in Section 401(a), an eligible deferred compensation plan described in Section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A) or individual retirement plan; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the distribution satisfies the minimum distribution requirements imposed by the Code.

***Non-Resident Aliens*** 

Generally, the taxable portion of a distribution from a contract to a non-resident alien is subject to federal income tax at a rate of 30% of the amount of income that is distributed.

Nationwide is required to withhold this amount and send it to the Internal Revenue Service. Some distributions to non-resident aliens may be subject to a lower (or no) tax if a treaty applies. In order to obtain the benefits of such a treaty, the non-resident alien must:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) provide Nationwide with a properly completed withholding certificate claiming the treaty benefit of a lower tax rate or exemption from tax; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) provide Nationwide with an individual taxpayer identification number.

If the non-resident alien does not meet the above conditions, Nationwide will withhold 30% of income from the distribution.

Another exemption from the 30% withholding rate is available if the non-resident alien provides Nationwide with sufficient evidence that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the distribution is connected to the non-resident alien's conduct of business in the United States;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) the distribution is includable in the non-resident alien's gross income for United States federal income tax purposes; and

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) provide Nationwide with a properly completed withholding certificate claiming the exemption.

Note that for the preceding exemption, the distributions would be subject to the same withholding rules that are applicable to payments to United States persons.

This prospectus does not address any tax matters that may arise by reason of application of the laws of a non-resident alien's country of citizenship and/or country of residence. Purchasers and prospective purchasers should consult a financial professional, tax advisor or legal counsel to discuss the applicability of laws of those jurisdictions to the purchase or ownership of a contract.

***FATCA*** 

Under Sections 1471 through 1474 of the Internal Revenue Code (commonly referred to as FATCA), distributions from a contract to a foreign financial institution or to a nonfinancial foreign entity, each as described by FATCA, may be subject to United States tax withholding at a flat rate equal to 30% of the taxable amount of the distribution, irrespective of the status of any beneficial owner of the contract or of the distribution. Nationwide may require a contract owner to provide certain information or documentation (e.g., Form W-9 or Form W-8BEN) to determine its withholding requirements under FATCA.

**State Taxation** 

The tax rules across the various states and localities are not uniform and therefore are not discussed in this prospectus. Tax rules that may apply to contracts issued in U.S. territories such as Puerto Rico and Guam are also not discussed. Purchasers and prospective purchasers should consult a financial professional, tax advisor or legal counsel to discuss the taxation and use of the contracts.

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**Appendix D: Spousal Continuation Option Calculation**

The following table provides the Lifetime Withdrawal Percentage reduction factors that are applicable when a Contract Owner elects the Spousal Continuation Option.

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| | |
|:---|:---|
| **Age of Spouse when** <br> **Contract Owner reaches age 65**<br>| **Percent multiplied by the** <br> **Lifetime Withdrawal Percentage**<br>|
| 40 | &nbsp;&nbsp; 47<br> %<br>|
| 41 | &nbsp;&nbsp; 48<br> %<br>|
| 42 | &nbsp;&nbsp; 49<br> %<br>|
| 43 | &nbsp;&nbsp; 49<br> %<br>|
| 44 | &nbsp;&nbsp; 49<br> %<br>|
| 45 | &nbsp;&nbsp; 49<br> %<br>|
| 46 | &nbsp;&nbsp; 50<br> %<br>|
| 47 | &nbsp;&nbsp; 52<br> %<br>|
| 48 | &nbsp;&nbsp; 53<br> %<br>|
| 49 | &nbsp;&nbsp; 55<br> %<br>|
| 50 | &nbsp;&nbsp; 57<br> %<br>|
| 51 | &nbsp;&nbsp; 58<br> %<br>|
| 52 | &nbsp;&nbsp; 60<br> %<br>|
| 53 | &nbsp;&nbsp; 61<br> %<br>|
| 54 | &nbsp;&nbsp; 63<br> %<br>|
| 55 | &nbsp;&nbsp; 64<br> %<br>|
| 56 | &nbsp;&nbsp; 66<br> %<br>|
| 57 | &nbsp;&nbsp; 67<br> %<br>|
| 58 | &nbsp;&nbsp; 69<br> %<br>|
| 59 | &nbsp;&nbsp; 70<br> %<br>|
| 60 | &nbsp;&nbsp; 72<br> %<br>|
| 61 | &nbsp;&nbsp; 73<br> %<br>|
| 62 | &nbsp;&nbsp; 75<br> %<br>|
| 63 | &nbsp;&nbsp; 76<br> %<br>|
| 64 | &nbsp;&nbsp; 78<br> %<br>|
| 65 | &nbsp;&nbsp; 79<br> %<br>|
| 66 | &nbsp;&nbsp; 81<br> %<br>|
| 67 | &nbsp;&nbsp; 82<br> %<br>|
| 68 | &nbsp;&nbsp; 83<br> %<br>|
| 69 | &nbsp;&nbsp; 85<br> %<br>|
| 70 | &nbsp;&nbsp; 86<br> %<br>|
| 71 | &nbsp;&nbsp; 87<br> %<br>|
| 72 | &nbsp;&nbsp; 88<br> %<br>|

---

------

Example of the calculation of the Lifetime Withdrawal Percentage when the Spousal Continuation Option is elected:

*In this example, the Contract Owner transfers his/her Previous Plan's assets to this contract and elects the Spousal Continuation Option at the time of application*:

Lifetime Withdrawal Percentage=\*6.5%

Spouse's Age when the Contract Owner reaches age 65=55

Reduction factor from the above table=64%

The Lifetime Withdrawal Percentage is multiplied by the reduction factor resulting in a reduced Lifetime Withdrawal Percentage, as follows:

6.5% x 64%=4.16%

Therefore, the Contract Owner's Lifetime Withdrawal Percentage would be 4.16% if he/she elected the Spousal Continuation Option.

\*

The Lifetime Withdrawal Percentage is a hypothetical percentage for the purposes of this example.

------

**Appendix E: Financial Intermediary Variations**

Some broker-dealers that have entered into selling agreements with Nationwide (or an affiliate) to sell this contract impose restrictions on their financial professionals that prohibit or limit the recommendation of specific features, benefits, and investment options that are described in this prospectus. Those restrictions are made by the broker-dealer and may or may not be known to Nationwide. Currently, Nationwide is not aware of any such restrictions; however, this conclusion is based only on information that Nationwide could obtain without unreasonable effort or expense and does not reflect restrictions the knowledge of which rests peculiarly with unaffiliated broker-dealers. **Applicants/Contract Owners should discuss broker-dealer restrictions on features, benefits, and investment options directly with their financial professional.**

------

**Outside back cover page** 

The Statement of Additional Information contains additional information about the Variable Account. To obtain a free copy of the Statement of Additional Information, request other information about the contract, or to make any other service requests, contact Nationwide at 1-800-848-6331 or by one of the other methods described in *Contacting the Service Center*.

The Statement of Additional Information has been filed with the SEC and is incorporated by reference into this prospectus. The SAI is also available at https://nationwide.onlineprospectus.net/NW/C000107324NW/index.php?ctype=product_sai. This prospectus is available at https://nationwide.onlineprospectus.net/NW/C000107324NW/index.php?ctype=product_prospectus.

Reports and other information about the Variable Account are available on the SEC's website at http://www.sec.gov. Copies of this information may be obtained, upon payment of a duplicating fee, by electronic request at the following email address: publicinfo@sec.gov.

SEC Contract Identifier: C000107324

------

**[Nationwide Destination](#xx_c6b35910-a0d1-42f4-93dc-34a14950507b_1)**<sup>SM</sup>**[Income Annuity](#xx_c6b35910-a0d1-42f4-93dc-34a14950507b_1)**

**STATEMENT OF ADDITIONAL INFORMATION**

**May 1, 2026**

**Individual Single Premium Deferred Variable Annuity Contracts**

**Issued by Nationwide Life Insurance Company**

**through its Nationwide Variable Account**

This Statement of Additional Information is not a prospectus. It contains information in addition to and more detailed than set forth in the prospectus and should be read in conjunction with the prospectus dated May 1, 2026. The prospectus may be obtained from Nationwide Life Insurance Company by writing P.O. Box 182021, Columbus, Ohio 43218-2021 or calling 1-800-848-6331, TDD 1-800-238-3035. Capitalized terms in this Statement of Additional Information correspond to terms defined in the prospectus.

**TABLE OF CONTENTS** 

---

| | |
|:---|:---|
|  | **Page** |
| **[General Information and History](#xx_c6b35910-a0d1-42f4-93dc-34a14950507b_1)** | &nbsp;&nbsp; 2 |
| **[Services](#xx_c6b35910-a0d1-42f4-93dc-34a14950507b_1)** | &nbsp;&nbsp; 2 |
| **[Financial Statements](#xx_c6b35910-a0d1-42f4-93dc-34a14950507b_1)** | &nbsp;&nbsp; 2 |
| **[Purchase of Securities Being Offered](#xx_c6b35910-a0d1-42f4-93dc-34a14950507b_2)** | &nbsp;&nbsp; 3 |
| **[Underwriters](#xx_c6b35910-a0d1-42f4-93dc-34a14950507b_2)** | &nbsp;&nbsp; 3 |
| **[Annuity Payments](#xx_c6b35910-a0d1-42f4-93dc-34a14950507b_2)** | &nbsp;&nbsp; 3 |

---

------

**General Information and History** 

Nationwide Variable Account (the "Variable Account") is a separate investment account of Nationwide Life Insurance Company ("Nationwide"). Nationwide established the Variable Account on October 7, 1981 pursuant to Ohio law. The Variable Account is registered with the SEC as a unit investment trust pursuant to the Investment Company Act of 1940.

Nationwide is a stock life insurance company organized under the laws of the State of Ohio in March of 1929 with its Home Office at One Nationwide Plaza, Columbus, Ohio 43215. Nationwide provides life insurance, annuities and retirement products. Nationwide is admitted to do business in all states, the District of Columbia, Guam, the U.S. Virgin Islands, and Puerto Rico. Nationwide is a member of the Nationwide group of companies and all of its common stock is owned by Nationwide Financial Services, Inc. ("NFS"), a holding company. Nationwide Corporation owns all of NFS's common stock and is a holding company, as well. All of Nationwide Corporation's common stock is held by Nationwide Mutual Insurance Company (95.2%) and Nationwide Mutual Fire Insurance Company (4.8%), the ultimate controlling persons of the Nationwide group of companies.

**Services** 

Nationwide, which has responsibility for administration of the contracts and the Variable Account, maintains records of the name, address, taxpayer identification number, and other pertinent information for each Contract Owner, the number and type of contract issued to each Contract Owner, and records with respect to the Contract Value.

The custodian of the assets of the Variable Account is Nationwide. Nationwide will maintain a record of all purchases and redemptions of shares of the underlying mutual funds. Nationwide or its affiliates may have entered into agreements with the underlying mutual funds and/or their affiliates. The agreements relate to services furnished by Nationwide or an affiliate of Nationwide. Some of the services provided include distribution of underlying fund prospectuses, semi-annual and annual fund reports, proxy materials, and fund communications, as well as maintaining the websites and voice response systems necessary for Contract Owners to execute trades in the funds. Nationwide also acts as a limited agent for each underlying mutual fund for purposes of accepting the trades. See *Underlying Mutual Fund Service Fee Payments* located in the prospectus.

**Distribution, Promotional, and Sales Expenses** 

No commissions are payable on the sale of a contract described in the prospectus.

**Financial Statements** 

The December 31, 2025 financial statements of the Variable Account and the December 31, 2025 financial statements of the Company are incorporated into this SAI by reference to the Variable Account's most recent [<u>Form N-VPFS</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312526143330/d134970dnvpfs.htm) ("Form N-VPFS") filed with the SEC.

**Independent Registered Public Accounting Firm** 

The financial statements of Nationwide Variable Account and the statutory financial statements and financial statement schedules of Nationwide Life Insurance Company have been incorporated by reference herein in reliance upon the reports of KPMG LLP, independent registered public accounting firm, incorporated by reference herein, and upon the authority of said firm as experts in accounting and auditing.

The KPMG LLP report dated March 23, 2026 of Nationwide Life Insurance Company includes explanatory language that states that the financial statements are prepared by Nationwide Life Insurance Company using statutory accounting practices prescribed or permitted by the Ohio Department of Insurance, which is a basis of accounting other than U.S. generally accepted accounting principles. Accordingly, the KPMG LLP audit report states that the financial statements are not presented fairly in accordance with U.S. generally accepted accounting principles and further states that those financial statements are presented fairly, in all material respects, in accordance with statutory accounting practices prescribed or permitted by the Ohio Department of Insurance.

The KPMG LLP report dated March 23, 2026 of Nationwide Life Insurance Company also contains an emphasis of matter paragraph that states that Nationwide Life Insurance Company's subsidiary received permission from the Ohio Department of Insurance in 2023 to account for an excess of loss reinsurance recoverable as an admitted asset. Under

------

prescribed statutory accounting practices, the excess of loss reinsurance recoverable would not be an admitted asset. As of December 31, 2025, 2024 and 2023, that permitted accounting practice increased statutory surplus over what it would have been had that prescribed accounting practice been followed. KPMG LLP's opinions are not modified with respect to this matter.

**Purchase of Securities Being Offered** 

The contracts will be sold by licensed insurance agents in the states where the contracts may be lawfully sold. Such agents will be registered representatives of broker-dealers registered under the Securities Exchange Act of 1934 who are members of the Financial Industry Regulatory Authority (FINRA).

**Underwriters**

The contracts, which are offered continuously, are distributed by Nationwide Investment Services Corporation ("NISC"), One Nationwide Plaza, Columbus, Ohio 43215, a wholly owned subsidiary of Nationwide. For contracts issued in Michigan, all references to NISC will mean Nationwide Investment Svcs. Corporation. No underwriting commissions have been paid by Nationwide to NISC for each of this Variable Account's last three fiscal years.

**Annuity Payments** 

See *Annuitizing the Contract* located in the prospectus. Annuity payments for contracts that have elected variable annuitization are determined as follows:

**First Variable Annuity Payment** 

A number of factors determine the amount of the first variable annuity payment, including, but not limited to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the portion of the Contract Value allocated to provide variable annuity payments;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Variable Account value on the Annuitization Date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the adjusted age and sex of the Annuitant (and joint annuitant, if any) in accordance with the contract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the annuity payment option elected;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the frequency of annuity payments;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Annuitization Date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the assumed investment return (the net investment return required to maintain level variable annuity payments);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the deduction of applicable premium taxes; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the date the contract was issued.

**Assumed Investment Return** 

An assumed investment return is the net investment return required to maintain level variable annuity payments. Nationwide uses a 3.5% assumed investment return factor. Therefore, if the net investment performance of each Sub-Account in which the Contract Owner invests exactly equals 3.5% for every payment period, then each payment will be the same amount. To the extent that investment performance is not equal to 3.5% for given payment periods, the amount of the payments in those periods will not be the same. Payments will increase from one payment date to the next if the annualized net rate of return is greater than 3.5% during that time. Conversely, payments will decrease from one payment to the next if the annualized net rate of return is less than 3.5% during that time.

Nationwide uses the assumed investment rate of return to determine the amount of the first variable annuity payment.

**Subsequent Variable Annuity Payments** 

Variable annuity payments after the first will vary with the performance of the Sub-Accounts chosen by the Contract Owner after the investment performance is adjusted by the assumed investment return factor.

The dollar amount of each subsequent variable annuity payment is determined by taking the portion of the first annuity payment funded by a particular Sub-Account divided by the Annuity Unit value for that Sub-Account as of the Annuitization Date. This establishes the number of Annuity Units provided by each Sub-Account for each variable annuity payment after the first.

------

The number of Annuity Units comprising each variable annuity payment, on a Sub-Account basis, will remain constant, unless the Contract Owner transfers value from one Sub-Account to another. After annuitization, transfers among Sub-Accounts may only be made once per calendar year.

The number of Annuity Units for each Sub-Account is multiplied by the Annuity Unit value for that Sub-Account for the Valuation Period for which the payment is due. The sum of these results for all the Sub-Accounts in which the Contract Owner invests establishes the dollar amount of the variable annuity payment.

Subsequent variable annuity payments may be more or less than the previous variable annuity payment, depending on whether the net investment performance of the elected Sub-Accounts is greater or lesser than the assumed investment return.

**Value of an Annuity Unit** 

Annuity Unit values for Sub-Accounts are determined by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) multiplying the Annuity Unit value for each Sub-Account for the immediately preceding Valuation Period by the Net Investment Factor for the Sub-Account for the subsequent Valuation Period; and then

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) multiplying the result from (1) by a factor to neutralize the assumed investment return factor.

The Net Investment Factor for any particular Sub-Account on or after the Annuitization Date is determined by dividing (a) by (b), and then subtracting (c) from the result, where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) is the sum of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the Net Asset Value of the underlying mutual fund as of the end of the current Valuation Period; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) the per share amount of any dividend or income distributions made by the underlying mutual fund (if the date of the dividend or income distribution occurs during the current Valuation Period).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) is the Net Asset Value of the underlying mutual fund determined as of the end of the preceding Valuation Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) is a factor representing the daily Variable Account charges applicable to the contract.

Based on the change in the Net Investment Factor, the value of an Annuity Unit may increase or decrease. Changes in the Net Investment Factor may not be directly proportional to changes in the Net Asset Value of the underlying mutual fund shares because of the deduction of Variable Account charges.

Though the number of Annuity Units will not change as a result of investment experience, the value of an Annuity Unit may increase or decrease from Valuation Period to Valuation Period.

------

**PART C. OTHER INFORMATION**

**Item 27. Exhibits**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a)

[<u>Resolution of the Depositor's Board of Directors authorizing the establishment of the Registrant – Filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090307000206/resolution.htm)[<u>previously with Post-Effective Amendment No. 20 on April 27, 2007, (File No. 333-80481), as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090307000206/resolution.htm)[<u>"resolution.htm" and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090307000206/resolution.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c)

[<u>Amended and Restated Distribution Agreement dated November 1, 2022 between Nationwide Life Insurance</u>](https://www.sec.gov/Archives/edgar/data/1005336/000119312522274844/d411880dex99c4.htm)[<u>Company, Nationwide Life and Annuity Insurance Company, Jefferson National Life Insurance Company, and</u>](https://www.sec.gov/Archives/edgar/data/1005336/000119312522274844/d411880dex99c4.htm)[<u>Nationwide Investment Services Corporation – Filed previously with Post-Effective Amendment No. 29 on</u>](https://www.sec.gov/Archives/edgar/data/1005336/000119312522274844/d411880dex99c4.htm)[<u>November 1, 2022 (333-124048) and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/1005336/000119312522274844/d411880dex99c4.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d)

[<u>The form of the Variable Annuity Contract – Filed with Pre-Effective Amendment No. 1, on August 17, 2012 (File</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090312001217/contract.htm)[<u>No. 333-176908), as Exhibit 4 and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090312001217/contract.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e)

[<u>Variable Annuity Application – Filed with Pre-Effective Amendment No. 1, on August 17, 2012 (File No. 333-</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090312001217/application.htm)[<u>176908), as Exhibit 5 and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090312001217/application.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f)

Depositor's Certificate of Incorporation and By-Laws.

1)

[<u>Amended Articles of Incorporation for Nationwide Life Insurance Company – Filed previously with initial</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6a.htm)[<u>registration statement on January 4, 2010, (File No. 333-164125), as document "exhibit6a.htm" and hereby</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6a.htm)[<u>incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6a.htm)

2)

[<u>Amended and Restated Code of Regulations of Nationwide Life Insurance Company – Filed previously with</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6b.htm)[<u>initial registration statement on January 4, 2010, (File No. 333-164125), as document "exhibit6b.htm" and</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6b.htm)[<u>hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6b.htm)

3)

[<u>Articles of Merger of Nationwide Life Insurance Company of America with and into Nationwide Life</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6c.htm)[<u>Insurance Company, effective December 31, 2009 – Filed previously with initial registration statement on</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6c.htm)[<u>January 4, 2010, (File No. 333-164125), as document "exhibit6c.htm" and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/904817/000119090309001829/exhibit6c.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h)

Form of Participation Agreements –

Unless indicated as attached hereto, the following fund participation agreements were previously filed and are hereby incorporated by reference.

1)

[<u>Amended and Restated Fund Participation and Shareholder Services Agreement with American Century</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentfpa99h2.htm)[<u>Investment Services, Inc. dated September 15, 2004, as amended, filed on July 17, 2007 with pre-effective</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentfpa99h2.htm)[<u>amendment number 1 of registration statement (333-140608) under document "amcentfpa99h2"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentfpa99h2.htm)

2)

[<u>Restated and Amended Fund Participation Agreement with The Dreyfus Corporation dated January 27,</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusfpa99h3.htm)[<u>2000, as amended, filed on July 17, 2007 with pre-effective amendment number 1 of registration statement</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusfpa99h3.htm)[<u>(333-140608) under document "dreyfusfpa99h3.htm"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusfpa99h3.htm)

3)

[<u>Participation Agreement among (Fidelity) Variable Insurance Products Funds, Fidelity Distributors Company</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm)[<u>LLC, Nationwide Life Insurance Company, Nationwide Life and Annuity Insurance Company, Jefferson</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm)[<u>National Life Insurance Company, and Jefferson National Life Insurance Company of New York dated</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm)[<u>October 11, 2023, filed on April 4, 2024 with Post-Effective Amendment number 73 to the registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm)[<u>statement (002-58043) as document d773271dex99h3.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99h3.htm) Portions of this exhibit have been redacted.

4)

[<u>Amended and Restated Fund Participation Agreement with Franklin Templeton Variable Insurance Products</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankfpa99h8.htm)[<u>Trust and Franklin/Templeton Distributors, Inc. dated May 1, 2003, as amended, filed on July 17, 2007 with</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankfpa99h8.htm)[<u>pre-effective amendment number 1 of registration statement (333-140608) under document</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankfpa99h8.htm)[<u>"frankfpa99h8.htm"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankfpa99h8.htm)

5)

[<u>Fund Participation Agreement with Nationwide Variable Insurance Trust (formerly, Gartmore Variable</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12a.htm)[<u>Insurance Trust) dated May 2, 2005, as amended, filed on July 17, 2007 with pre-effective amendment</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12a.htm)[<u>number 1 of registration statement (333-140608) under document "nwfpa99h12a.htm"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12a.htm)

------

6)

[<u>Fund Participation Agreement with Oppenheimer Variable Account Funds and Oppenheimer Funds, Inc.</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/oppenfpa99h14.htm)[<u>dated April 13, 2007, filed on July 17, 2007 with pre-effective amendment number 1 of registration</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/oppenfpa99h14.htm)[<u>statement (333-140608) under document "oppenfpa99h14.htm"</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/oppenfpa99h14.htm)

7)

[<u>Fund Participation Agreement with Aberdeen Fund Distributors LLC, dated June 17, 2008, filed on April 27,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/aberdeenfpa.htm)[<u>2011 with post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/aberdeenfpa.htm)[<u>"aberdeenfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/aberdeenfpa.htm)

8)

[<u>Financial Support Agreement with AIM Distributors, Inc., dated January 1, 2005, filed on April 27, 2011 with</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/invescofpa.htm)[<u>post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/invescofpa.htm)[<u>"invescofpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/invescofpa.htm)

9)

[<u>Services Agreement with American Century Investment Services, Inc., dated September 15, 2004, filed on</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/americancenturyfpa.htm)[<u>April 27, 2011 with post effective amendment number 55 of registration statement (002-58043) under</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/americancenturyfpa.htm)[<u>document "americancenturyfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/americancenturyfpa.htm)

10)

[<u>Fund Participation Agreement with Delaware Service Company, Inc. and Delaware Distributors, L.P., dated</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/delawareretailfpa.htm)[<u>July 1, 2004, filed on April 27, 2011 with post effective amendment number 55 of registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/delawareretailfpa.htm)[<u>(002-58043) under document "delawareretailfpa"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/delawareretailfpa.htm)

11)

[<u>Restated Service Agreement with the Dreyfus Corporation and Dreyfus Service Corporation, dated June 1,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/dreyfusfpa.htm)[<u>2003, filed on April 27, 2011 with post effective amendment number 55 of registration statement (002-</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/dreyfusfpa.htm)[<u>58043) under document "dreyfusfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/dreyfusfpa.htm)

12)

[<u>Dealer Agreement with Federated Securities Corp., dated October 26, 2006, filed on April 27, 2011 with</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/federatedfpa.htm)[<u>post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/federatedfpa.htm)[<u>"federatedfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/federatedfpa.htm)

13)

[<u>Fund Participation Agreement with Fidelity Distributors Corporation, dated September 1, 1992, filed on April</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/fidelityfpa.htm)[<u>27, 2011 with post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/fidelityfpa.htm)[<u>"fidelityfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/fidelityfpa.htm)

14)

[<u>Master Shareholder Services Agreement with Franklin Templeton Distributors, Inc. and Franklin Templeton</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/franklintempletonfpa.htm)[<u>Investor Services, LLC, dated October 7, 2007, filed on April 27, 2011 with post effective amendment</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/franklintempletonfpa.htm)[<u>number 55 of registration statement (002-58043) under document "franklintempletonfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/franklintempletonfpa.htm)

15)

[<u>Fund Participation Agreement with Gartmore Mutual Fund Capital Trust, Gartmore Morley Capital</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/nationwidefpa.htm)[<u>Management, Inc., Gartmore Distribution Services, Inc. and Gartmore Mutual Funds, dated October 1,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/nationwidefpa.htm)[<u>2002, filed on April 27, 2011 with post effective amendment number 55 of registration statement (002-</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/nationwidefpa.htm)[<u>58043) under document "nationwidefpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/nationwidefpa.htm)

16)

[<u>Fund Participation Agreement with Janus Distributors LLC and Janus Services LLC, dated July 23, 2009,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/janusfpa.htm)[<u>filed on April 27, 2011 with post effective amendment number 55 of registration statement (002-58043)</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/janusfpa.htm)[<u>under document "janusfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/janusfpa.htm)

17)

[<u>Fund Participation Agreement with Lazard Asset Management, LLC and Lazard Asset Management</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/lazardretailfpa.htm)[<u>Securities LLC, dated May 3, 2006, filed on April 27, 2011 with post effective amendment number 55 of</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/lazardretailfpa.htm)[<u>registration statement (002-58043) under document "lazardretailfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/lazardretailfpa.htm)

18)

[<u>Administrative Services Agreement with Neuberger Berman Management Inc., dated January 1, 2006, filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/neubergerbermanfpa.htm)[<u>on April 27, 2011 with post effective amendment number 55 of registration statement (002-58043) under</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/neubergerbermanfpa.htm)[<u>document "neubergerbermanfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/neubergerbermanfpa.htm)

19)

[<u>Retirement Plan Service Provider Agreement with OppenheimerFunds, Distributor, Inc.,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/oppenheimerfpa.htm)[<u>OppenheimerFunds, Inc. and OppenheimerFunds Services, dated February 27, 2009, with post effective</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/oppenheimerfpa.htm)[<u>amendment number 55 of registration statement (002-58043) under document "oppenheimerfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/oppenheimerfpa.htm)

20)

[<u>Fund Participation Agreement with Phoenix Equity Planning Corporation, dated March 7, 2007, filed on April</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/virtusfpa.htm)[<u>27, 2011 with post effective amendment number 55 of registration statement (002-58043) under document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/virtusfpa.htm)[<u>"virtusfpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/virtusfpa.htm)

21)

[<u>Fund Participation Agreement with Wells Fargo Funds Management, LLC and Wells Fargo Funds Trust,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/wellsfargofpa.htm)[<u>dated July 1, 2003, filed on April 27, 2011 with post effective amendment number 55 of registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/wellsfargofpa.htm)[<u>statement (002-58043) under document "wellsfargofpa.htm"</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311000388/wellsfargofpa.htm)

------

22)

[<u>Participation Agreement Among MFS Variable Insurance Trust, MFS Variable Insurance Trust II, Nationwide</u>](https://www.sec.gov/Archives/edgar/data/1755596/000119312519240641/d737458dex9924b24.htm)[<u>Financial Services, Inc., and MFS Fund Distributors, Inc., dated May 2, 2011 with the registration statement</u>](https://www.sec.gov/Archives/edgar/data/1755596/000119312519240641/d737458dex9924b24.htm)[<u>under 333-227783, post-effective amendment number 3 filed on September 9, 2019 as document</u>](https://www.sec.gov/Archives/edgar/data/1755596/000119312519240641/d737458dex9924b24.htm)[<u>d737458dex9924b24.htm</u>](https://www.sec.gov/Archives/edgar/data/1755596/000119312519240641/d737458dex9924b24.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i)

Form of Administrative Contracts

Unless indicated as attached hereto, the following administrative contracts were previously filed and are hereby incorporated by reference.

1)

[<u>Amended and Restated Fund Participation and Shareholder Services Agreement with American Century</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentasa99i2.htm)[<u>Investment Services, Inc. dated September 15, 2004, as amended, filed on July 17, 2007 with pre-effective</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentasa99i2.htm)[<u>amendment number 1 of registration statement (333-140608) under document amcentasa99i2.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/amcentasa99i2.htm)

2)

[<u>Restated Administrative Services Agreement with The Dreyfus Corporation, as amended, and 12b-1 letter</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusasa99i3.htm)[<u>agreement dated, as amended, filed on July 17, 2007 with pre-effective amendment number 1 to</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusasa99i3.htm)[<u>registration statement (333-140608) under document dreyfusasa99i3.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/dreyfusasa99i3.htm)

3)

[<u>Service Agreement between Fidelity Investments Institutional Operations Company LLC and Nationwide</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i3.htm)[<u>Investment Services Corporation dated October 11, 2023, filed on April 4, 2024 with Post-Effective</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i3.htm)[<u>Amendment number 73 to the registration statement (002-58043) as document d773271dex99i3.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i3.htm)Portions of this exhibit have been redacted.

4)

[<u>Service Contract between Fidelity Distributors Company LLC and Nationwide Investment Services</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i4.htm)[<u>Corporation dated October 18, 2023, filed on April 4, 2024 with Post-Effective Amendment number 73 to the</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i4.htm)[<u>registration statement (002-58043) as document d773271dex99i4.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312524111418/d773271dex99i4.htm) Portions of this exhibit have been redacted.

5)

[<u>Administrative Services Agreement with Franklin Templeton Services, LLC dated May 1, 2003, as amended,</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankasa99i6.htm)[<u>filed on July 17, 2007 with pre-effective amendment number 1 to registration statement (333-140608) under</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankasa99i6.htm)[<u>document frankasa99i6.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/frankasa99i6.htm)

6)

[<u>Administrative Services Agreement with AIM Advisors, Inc. dated July 1, 2005 , filed on July 17, 2007 with</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/aimasa99i1a.htm)[<u>pre-effective amendment number 1 to registration statement (333-140608) as document aimasa99i1a.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/aimasa99i1a.htm)

7)

[<u>Financial Support Agreement with AIM Distributors, Inc. dated July 1, 2005, filed on July 17, 2007 with pre-</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/aimasa99i1b.htm)[<u>effective amendment number 1 to the registration statement (333-140608) as document aimasa99i1b.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/aimasa99i1b.htm)

8)

[<u>Distribution and Shareholder Services Agreement with Janus Distributors, Inc. dated December 31, 1999</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/janusasa99i7.htm)[<u>filed on July 17, 2007 with pre-effective amendment number 1 to the registration statement (333-140608) as</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/janusasa99i7.htm)[<u>document janusasa99i7.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/janusasa99i7.htm)

9)

[<u>Fund Participation Agreement with Nationwide Variable Insurance Trust (formerly, Gartmore Variable</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwasa99i10.htm)[<u>Insurance Trust) dated May 2, 2005, as amended, filed on July 17, 2007 with pre-effective amendment</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwasa99i10.htm)[<u>number 1 to the registration statement (333-140608) as document nwasa99i10.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwasa99i10.htm)

10)

[<u>Fund Participation Agreement with Nationwide Variable Insurance Trust (formerly, Gartmore Variable</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12b.htm)[<u>Insurance Trust), American Funds Insurance Series, and Capital Research and Management Company</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12b.htm)[<u>dated May 1, 2007, as amended, filed on July 17, 2007 with pre-effective amendment number 1 to the</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12b.htm)[<u>registration statement (333-140608) as document nwfpa99h12b.htm</u>](https://www.sec.gov/Archives/edgar/data/1313581/000119090307000837/nwfpa99h12b.htm)

11)

[<u>Fund Agreement with Aberdeen Fund Distributors LLC dated June 17, 2008, as amended, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9911.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9911.htm)[<u>d309137dex9911.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9911.htm) Portions of this exhibit have been redacted.

12)

[<u>Services Agreement with American Century Investment Services, Inc. dated September 15, 2004, as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9912.htm)[<u>amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9912.htm)[<u>(002-58043) as document d309137dex9912.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9912.htm) Portions of this exhibit have been redacted.

13)

[<u>Restated Service Agreement with The Dreyfus Corporation and Dreyfus Service Corporation dated June 1,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9913.htm)[<u>2003, as amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9913.htm)[<u>statement (002-58043) as document d309137dex9913.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9913.htm) Portions of this exhibit have been redacted.

14)

[<u>Fund Agreement with Delaware Service Company, Inc. and Delaware Distributors, L.P. dated July 1, 2004,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9914.htm)[<u>as amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9914.htm)[<u>(002-58043) as document d309137dex9914.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9914.htm) Portions of this exhibit have been redacted.

------

15)

[<u>Dealer Agreement with Federated Securities Corp. dated October 26, 2006, as amended, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9915.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9915.htm)[<u>d309137dex9915.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9915.htm) Portions of this exhibit have been redacted.

16)

[<u>Selling Dealer Agreement with Fidelity Distributors Corporation dated January 2, 1997, as amended, filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9916.htm)[<u>on April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9916.htm)[<u>document d309137dex9916.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9916.htm) Portions of this exhibit have been redacted.

17)

[<u>Letter agreement with Franklin Templeton Investor Services, LLC dated January 31, 2013, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9917.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9917.htm)[<u>d309137dex9917.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9917.htm) Portions of this exhibit have been redacted.

18)

[<u>Letter agreement with Franklin Templeton Distributors Inc. dated October 18, 2012, as amended, filed on</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9918.htm)[<u>April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9918.htm)[<u>document d309137dex9918.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9918.htm) Portions of this exhibit have been redacted.

19)

[<u>Master Shareholder Services Agreement for the Franklin Templeton Funds with Franklin Templeton</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9919.htm)[<u>Distributors, Inc. and Franklin Templeton Investor Services, LLC dated October 1, 2007, as amended, filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9919.htm)[<u>on April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9919.htm)[<u>document d309137dex9919.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9919.htm) Portions of this exhibit have been redacted.

20)

[<u>Shareholder Service Agreement with AIM Distributors, Inc. dated May 28, 1997, filed on April 26, 2022 with</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9920.htm)[<u>post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9920.htm)[<u>d309137dex9920.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9920.htm) Portions of this exhibit have been redacted.

21)

[<u>Sub-Accounting Agreement with AIM Distributors Inc. dated January 1, 2002, as amended, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9921.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9921.htm)[<u>d309137dex9921.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9921.htm) Portions of this exhibit have been redacted.

22)

[<u>Fund Agreement with Janus Distributors LLC and Janus Services LLC dated July 23, 2009, as amended,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9922.htm)[<u>filed on April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043)</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9922.htm)[<u>as document d309137dex9922.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9922.htm) Portions of this exhibit have been redacted.

23)

[<u>Fund Agreement with Lazard Asset Management, LLC and Lazard Asset Management Securities LLC, as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9923.htm)[<u>amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9923.htm)[<u>(002-58043) as document d309137dex9923.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9923.htm) Portions of this exhibit have been redacted.

24)

[<u>Dealer Agreement with MFS Fund Distributors, Inc. dated \[unknown\], filed on April 26, 2022 with post-</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9924.htm)[<u>effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9924.htm)[<u>d309137dex9924.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9924.htm) Portions of this exhibit have been redacted.

25)

[<u>Fund Agreement with MFS Fund Distributors, Inc. dated October 31, 2003, as amended, filed on April 26,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9925.htm)[<u>2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9925.htm)[<u>d309137dex9925.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9925.htm) Portions of this exhibit have been redacted.

26)

[<u>Retirement Plans Administrative Services Agreement with Nationwide Fund Management LLC dated</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9926.htm)[<u>December 29, 2016, as amended, filed on April 26, 2022 with post-effective amendment number 71 to the</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9926.htm)[<u>registration statement (002-58043) as document d309137dex9926.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9926.htm) Portions of this exhibit have been redacted.

27)

[<u>Retirement Plans Mutual Fund Selling Agreement with Nationwide Fund Distributors LLC dated December</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9927.htm)[<u>29, 2016, as amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9927.htm)[<u>statement (002-58043) as document d309137dex9927.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9927.htm) Portions of this exhibit have been redacted.

28)

[<u>Administrative Services Agreement with Neuberger Berman Management Inc. dated January 1, 2006, as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9928.htm)[<u>amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration statement</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9928.htm)[<u>(002-58043) as document d309137dex9928.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9928.htm) Portions of this exhibit have been redacted.

29)

[<u>Sales Agreement with Phoenix Equity Planning Corporation (Virtus) dated January 19, 1999, filed on April</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9929.htm)[<u>26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as document</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9929.htm)[<u>d309137dex9929.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9929.htm) Portions of this exhibit have been redacted.

30)

[<u>Fund Agreement with Phoenix Equity Planning Corporation (Virtus) dated March 7, 2007, as amended, filed</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9930.htm)[<u>on April 26, 2022 with post-effective amendment number 71 to the registration statement (002-58043) as</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9930.htm)[<u>document d309137dex9930.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9930.htm) Portions of this exhibit have been redacted.

------

31)

[<u>Fund Agreement with Wells Fargo Funds Management, LLC and Wells Fargo Funds Trust dated July 1,</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9931.htm)[<u>2003, as amended, filed on April 26, 2022 with post-effective amendment number 71 to the registration</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9931.htm)[<u>statement (002-58043) as document d309137dex9931.htm.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119125/d309137dex9931.htm) Portions of this exhibit have been redacted.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;j)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;k)

[<u>Opinion of Counsel – Filed previously on September 19, 2011, with Initial Filing (SEC File No. 333-176908) and</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311001462/exhibit9.htm)[<u>hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119090311001462/exhibit9.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;l)

[Consent of Independent Registered Public Accounting Firm – Attached hereto.](d98646dex99l.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;m)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;n)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o)

[<u>Form of Initial Summary Prospectus – Filed previously with Post-Effective Amendment No. 10 on April 26, 2022</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119139/d305862dex99o.htm)[<u>(333-176908) and hereby incorporated by reference.</u>](https://www.sec.gov/Archives/edgar/data/202713/000119312522119139/d305862dex99o.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;p)

[Power of Attorney – Attached hereto.](d98646dex99p.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;q)

Not Applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;r)

Not Applicable.

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

The business address of the Directors and Officers of the Insurance Company is:

One Nationwide Plaza, Columbus, Ohio 43215

---

| | |
|:---|:---|
| President and Chief Operating Officer and Director | Hawley, Craig A. |
| Executive Vice President-Chief Marketing Officer | Bair, Ann S. |
| Executive Vice President-Chief Technology Officer | Carrel, Michael W. |
| Executive Vice President-Chief Human Resources Officer | Clements, Vinita J. |
| Executive Vice President and Director | Frommeyer, Timothy G. |
| Executive Vice President-Chief Legal Officer | Howard, Mark S. |
| Executive Vice President-Chief Customer, Strategy & Innovation Officer | Mahaffey, Michael W. |
| Senior Vice President-Strategic Planning | Amodeo, Daniel W. |
| Senior Vice President-Investment Management Group | Aniano, Joseph N. |
| Senior Vice President-Corporate Controller and Chief Accounting Officer | Benson, James D. |
| Senior Vice President-Chief Economist | Bostjancic, Kathleen |
| Senior Vice President-P&C Legal | Boyer, John N. |
| Senior Vice President-Human Resources Business Partner | Bretz, Angela D. |
| Senior Vice President-Internal Audit | Burchwell, Jason E. |
| Senior Vice President-Nationwide Pet | Carnes, Joel R.M. |
| Senior Vice President-Chief Investment Officer | Coleman, Joel L.  |
| Senior Vice President-Chief Compliance Officer | Dankovic, Rae Ann  |
| Senior Vice President-Chief Risk Officer | Diem, Klaus K. |
| Senior Vice President-Institutional Life | Dowdy, Jessica |
| Senior Vice President-External Affairs | English, Steven M. |
| Senior Vice President-Trial Division | Failor, Scott E. |
| Senior Vice President-Corporate Operations & Litigation Legal | Furniss, Natalie T. |
| Senior Vice President-Chief Financial Officer - Financial Services and Director | Ginnan, Steven A. |
| Senior Vice President-PL Product and Underwriting | Griffin, Sarah E. |
| Senior Vice President-Chief Financial Officer - Property & Casualty | Guerrero, Oscar |
| Senior Vice President-Human Resources Business Partner | Hairston, Mia S. |
| Senior Vice President-Underwriting Performance - E&S/Specialty and <br> Commercial<br>| Hespe, Julie |
| Senior Vice President-Legal - NF | Innis-Thompson, Janice |
| Senior Vice President-Management Liability & Specialty - E&S/Specialty | Iorio, Thomas A. |
| Senior Vice President-Marketing - Enterprise Brand Strategy & Activation | Jackson, Richard W. |
| Senior Vice President-Retirement Solutions | Jestice, Kevin T.  |
| Senior Vice President-E&S/Specialty and Commercial Lines | Johnston, Russell M. |

---

------

---

| | |
|:---|:---|
| Senior Vice President-Chief Innovation and Digital Officer | Kandhari, Chetan D.  |
| Senior Vice President-Property & Casualty Commercial Lines | Kempton, Casey E. |
| Senior Vice President-Chief Technology Officer - Technology Strategy, Data & <br> Innovation<br>| Kolp, Melanie A. |
| Senior Vice President-Nationwide Annuity and Director | Kotecha, Kush V. |
| Senior Vice President-Chief Technology Officer - Nationwide Financial | Kuamoo, Misty C. |
| Senior Vice President-Business Performance - Property & Casualty | Kyung, Jennifer |
| Senior Vice President-Nationwide Agribusiness | Liggett, Brad R. |
| Senior Vice President-Programs & Alternative Risk - E&S/Specialty | Lopes, John S. |
| Senior Vice President-Culture & Talent Acquisition | Lucas, Giavonni |
| Senior Vice President-Chief Information Security Officer | Lukens, Todd |
| Senior Vice President-Marketing Management - P&C | MacKenzie, Jennifer B. |
| Senior Vice President-Group Benefits | Murray, Lindsey E. |
| Senior Vice President-Contract & Brokerage Underwriting - E&S/Specialty | Nelson, David N. |
| Senior Vice President-Corporate Development and Finance | O'Brien, Kevin G.  |
| Senior Vice President-NF Strategic Customer Solutions | Perez, J.J. |
| Senior Vice President-Talent & Organization Effectiveness | Pheister, Erin R. |
| Senior Vice President-Agribusiness Distribution and Underwriting | Pollitt, Dirk |
| Senior Vice President-Retirement Solutions Distribution | Ricklin, Suzanne |
| Senior Vice President-Marketing Management - Financial Services | Rodriguez, Kristi L. |
| Senior Vice President-Personal Lines Operations | Rommel, Jeff M. |
| Senior Vice President-Chief Customer Officer | Samuel, Michelle |
| Senior Vice President-Finance, Strategy & Governance Legal & Corporate <br> Secretary<br>| Skingle, Denise L. |
| Senior Vice President-Nationwide Life and Director | Snyder, Holly R. |
| Senior Vice President-Total Rewards | Sonneman, Christopher P. |
| Senior Vice President-Sales - Life | Spencer, Frank W. |
| Senior Vice President-Commercial Lines - Middle Market | Talkowski, Kristina M. |
| Senior Vice President-Personal Lines Sales & Distribution | Tripp, Michael N. |
| Senior Vice President-Chief Technology Officer - Property & Casualty | Vasudeva, Guruprasad C.  |
| Senior Vice President-E-Risk Services - E&S/Specialty | Walsh, James |
| Senior Vice President-Programs - E&S/Specialty | Wayne, Amber M. |
| Senior Vice President-Human Resources Business Partner | Webster, Cynthia S. |
| Senior Vice President-Commercial Lines - Small Market | Williams, George M. |
| Director | Walker, Kirt A. |

---

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

Following is a list of entities directly or indirectly controlled by or under common control with the Insurance Company or Registered Separate Account. Ownership is indicated through indentation. Unless otherwise indicated, each subsidiary is either wholly-owned or majority-owned by the parent company immediately preceding it. (For example, Nationwide Fund Distributors, LLC is either wholly-owned or majority owned by NFS Distributors, Inc.) Separate accounts that have been established pursuant to board resolution but are not, and have never been, active are omitted.

---

| | | |
|:---|:---|:---|
| **Company** | &nbsp;&nbsp; **Jurisdiction**<br> **of Domicile**<br>| **Brief Description of Business** |
| Nationwide Financial Services, Inc. | Delaware | &nbsp;&nbsp; The company acts primarily as a holding company for <br> companies within the Nationwide organization that offer <br> or distribute life insurance, long-term savings and <br> retirement products.<br>|
| NFS Distributors, Inc. | Delaware | &nbsp;&nbsp; The company acts primarily as a holding company for <br> Nationwide Financial Services, Inc. companies.<br>|
| Nationwide Financial General Agency, Inc. | Pennsylvania | The company is a multi-state licensed insurance agency. |
| Nationwide Fund Distributors, LLC | Delaware | The company is a limited purpose broker-dealer. |
| Nationwide Fund Management, LLC | Delaware | &nbsp;&nbsp; The company provides administration, transfer and <br> dividend disbursing agent services to various mutual <br> fund entities. <br>|
| Nationwide Retirement Solutions, Inc. | Delaware | &nbsp;&nbsp; The company markets and administers deferred <br> compensation plans for public employees.<br>|

---

------

---

| | | |
|:---|:---|:---|
| **Company** | &nbsp;&nbsp; **Jurisdiction**<br> **of Domicile**<br>| **Brief Description of Business** |
| Nationwide Securities, LLC | Delaware | &nbsp;&nbsp; The company is a general purpose broker-dealer and <br> investment adviser registered with the Securities and <br> Exchange Commission.<br>|
| Nationwide Trust Company, FSB | Federal | &nbsp;&nbsp; This is a federal savings bank chartered by the Office of <br> Thrift Supervision in the United States Department of <br> Treasury to exercise deposit, lending, agency, custody <br> and fiduciary powers and to engage in activities <br> permissible for federal savings banks under the Home <br> Owners' Loan Act of 1933.<br>|
| Nationwide Financial Services Capital Trust | Delaware | &nbsp;&nbsp; The trust's sole purpose is to issue and sell certain <br> securities representing individual beneficial interests in <br> the assets of the trust<br>|
| 525 Cleveland Avenue, LLC | Ohio | &nbsp;&nbsp; This is a limited liability company organized under the <br> laws of the State of Ohio. The company was formed to <br> provide remedial real property cleanup prior to sale.<br>|
| Nationwide Life Insurance Company <sup>2</sup> <br>| Ohio | &nbsp;&nbsp; The corporation provides individual life insurance, group <br> and health insurance, fixed and variable annuity products <br> and other life insurance products.<br>|
| Jefferson National Life Insurance Company<sup>2,3</sup> <br>| Texas | The company provides life, health and annuity products. |
| Jefferson National Life Annuity Account C<sup>2,3</sup> <br>|  | A separate account issuing variable annuity products. |
| Jefferson National Life Annuity Account E<sup>2,3</sup> <br>|  | A separate account issuing variable annuity products. |
| Jefferson National Life Annuity Account F<sup>2,3</sup> <br>|  | A separate account issuing variable annuity products. |
| Jefferson National Life Annuity Account G<sup>2,3</sup> <br>|  | A separate account issuing variable annuity products. |
| Nationwide Jefferson National VA Separate <br> Account 1<sup>2,3</sup> <br>| New York | A separate account issuing variable annuity products. |
| MFS Variable Account<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Multi-Flex Variable Account<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-II<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-3<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-4<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-5<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-6<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-7<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-8<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-9<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-10<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-11<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-12<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-13<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-14<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Variable Account-15<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Provident VA Separate Account 1<sup>2,3</sup> <br>| Pennsylvania | A separate account issuing variable annuity contracts. |
| Nationwide VLI Separate Account<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-2<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-3<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-4<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-5<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-6<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VLI Separate Account-7<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|

---

------

---

| | | |
|:---|:---|:---|
| **Company** | &nbsp;&nbsp; **Jurisdiction**<br> **of Domicile**<br>| **Brief Description of Business** |
| Nationwide Provident VLI Separate Account 1<sup>2,3</sup> <br>| Pennsylvania | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide Investment Services Corporation<sup>3</sup> <br>| Oklahoma | &nbsp;&nbsp; This is a limited purpose broker-dealer and distributor of <br> variable annuities and variable life products for <br> Nationwide Life Insurance Company and Nationwide Life <br> and Annuity Insurance Company. The company also <br> provides educational services to retirement plan <br> sponsors and its participants. <br>|
| Nationwide Financial Assignment Company<sup>3</sup> <br>| Ohio | &nbsp;&nbsp; The company is an administrator of structured <br> settlements.<br>|
| Nationwide Investment Advisors, LLC<sup>3</sup> <br>| Ohio | The company provides investment advisory services. |
| Eagle Captive Reinsurance, LLC<sup>3</sup> <br>| Ohio | The company is engaged in the business of insurance |
| Nationwide Life and Annuity Insurance <br> Company<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; The company engages in underwriting life insurance and <br> granting, purchasing and disposing of annuities.<br>|
| Nationwide VA Separate Account-A<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide VA Separate Account-B<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide VA Separate Account-C<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide VA Separate Account-D<sup>2,3</sup> <br>| Ohio | A separate account issuing variable annuity contracts. |
| Nationwide Provident VA Separate Account <br> A<sup>2,3</sup> <br>| Delaware | A separate account issuing variable annuity contracts. |
| Nationwide VL Separate Account-C<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VL Separate Account-D<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide VL Separate Account-G<sup>2,3</sup> <br>| Ohio | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Nationwide Provident VLI Separate <br> Account A<sup>2,3</sup> <br>| Delaware | &nbsp;&nbsp; A separate account issuing variable life insurance <br> policies.<br>|
| Olentangy Reinsurance, LLC<sup>3</sup> <br>| Vermont | The company is a captive life reinsurance company. |
| Nationwide SBL, LLC | Ohio | &nbsp;&nbsp; The company is a lender offering securities-back lines of <br> credit.<br>|
| Nationwide Life and Benefits Insurance <br> Company (formerly, Direct General Life <br> Insurance Company)<br>| South Carolina | &nbsp;&nbsp; The company is a South Carolina stock life insurance <br> company that previously offered a life product only, but is <br> filing stop loss products in majority of states and a fully <br> insured small group health product in a limited number of <br> states.<br>|
| NSM Sales Corporation | Nevada | &nbsp;&nbsp; The company is a sales and distribution organization for <br> group health product and ancillary third-party products.<br>|
| The Association Benefits Solution, LLC | Delaware | &nbsp;&nbsp; The company is a program manager for self-funded <br> group health program where it coordinates and manages <br> offerings to employers looking for an "off the shelf" <br> solution to self-fund employee health plans.<br>|
| Registered Investment Advisors Services, Inc. | Texas | &nbsp;&nbsp; The company is a technology company that facilitates <br> third-party money management services for registered <br> investment advisors.<br>|
| Nationwide Fund Advisors<sup>4</sup> <br>| Delaware | The trust acts as a registered investment advisor. |

---

<sup>1</sup>

This subsidiary/entity is controlled by its immediate parent through contractual association.

<sup>2</sup>

This subsidiary/entity files separate financial statements.

<sup>3</sup>

Information for this subsidiary/entity is included in the consolidated financial statements of its immediate parent.

<sup>4</sup>

This subsidiary/entity is a business trust.

**Item 30. Indemnification**

Provision is made in Nationwide's Amended and Restated Code of Regulations and expressly authorized by the General Corporation Law of the State of Ohio, for indemnification by Nationwide of any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative by reason of the fact that such person is or was a director, officer or employee of

------

Nationwide, against expenses, including attorneys fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, to the extent and under the circumstances permitted by the General Corporation Law of the State of Ohio.

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

**Item 31. Principal Underwriter**

**Nationwide Investment Services Corporation ("NISC")**

a)

NISC serves as principal underwriter and general distributor for the following separate investment accounts of Nationwide or its affiliates:

---

| | |
|:---|:---|
| Jefferson National Life Annuity Account C | Nationwide Variable Account-14 |
| Jefferson National Life Annuity Account E | Nationwide Variable Account-15 |
| Jefferson National Life Annuity Account F | Nationwide VA Separate Account-A |
| Jefferson National Life Annuity Account G | Nationwide VA Separate Account-B |
| Nationwide Jefferson National VA Separate Account 1 | Nationwide VA Separate Account-C |
| MFS Variable Account | Nationwide VA Separate Account-D |
| Nationwide Multi-Flex Variable Account | Nationwide VLI Separate Account |
| Nationwide Variable Account | Nationwide VLI Separate Account-2 |
| Nationwide Variable Account-II | Nationwide VLI Separate Account-3 |
| Nationwide Variable Account-3 | Nationwide VLI Separate Account-4 |
| Nationwide Variable Account-4 | Nationwide VLI Separate Account-5 |
| Nationwide Variable Account-5 | Nationwide VLI Separate Account-6 |
| Nationwide Variable Account-6 | Nationwide VLI Separate Account-7 |
| Nationwide Variable Account-7 | Nationwide VL Separate Account-C |
| Nationwide Variable Account-8 | Nationwide VL Separate Account-D |
| Nationwide Variable Account-9 | Nationwide VL Separate Account-G |
| Nationwide Variable Account-10 | Nationwide Provident VA Separate Account 1 |
| Nationwide Variable Account-11 | Nationwide Provident VA Separate Account A |
| Nationwide Variable Account-12 | Nationwide Provident VLI Separate Account 1 |
| Nationwide Variable Account-13 | Nationwide Provident VLI Separate Account A |

---

------

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

b)

Directors and Officers of NISC:

---

| | |
|:---|:---|
| President and Director | Perez, J.J. |
| Senior Vice President and Secretary | Skingle, Denise L. |
| Vice President and Assistant Secretary | Garman, David A.  |
| Vice President and Assistant Secretary | Wolf, Bonnie L. |
| Vice President-Chief Tax Officer | Scheiderer, Kevin P. |
| Vice President-CFO IPS - Individual Life | Wild, Keith D. |
| Chief Compliance Officer and AML Officer | Deleget, J. Brian |
| Associate Vice President and Assistant Treasurer | Hacker, Hope C.  |
| Associate Vice President and Assistant Treasurer | Radabaugh, Nathan |
| Associate Vice President and Treasurer | Roswell, Ewan T. |
| Associate Vice President and Assistant Treasurer | Walker, Tonya G. |
| Assistant Secretary | Bowman, Heidi K. |
| Assistant Secretary | Dokko, David H. |
| Director | Jestice, Kevin T. |
| Director | Kotecha, Kush V. |

---

The business address of the Directors and Officers of NISC is:

One Nationwide Plaza, Columbus, Ohio 43215.

c)

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Name of Principal Underwriter** | **Net Underwriting**<br> **Discounts**<br>| **Compensation on**<br> **Redemption**<br>| **Brokerage**<br> **Commissions**<br>| **Other**<br> **Compensation**<br>|
| Nationwide Investment Services Corporation | N/A | N/A | N/A | N/A |

---

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

Not Applicable

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

Steven A. Ginnan

Nationwide Life Insurance Company

One Nationwide Plaza

Columbus, OH 43215

**Item 33. Management Services**

Not Applicable

**Item 34. Fee Representation and Undertakings**

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

------

**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 of Rule 485(b) under the Securities Act of 1933 for effectiveness of the Registration Statement and has duly caused this registration statement to be signed on its behalf by the undersigned, duly authorized, in the City of Columbus, and State of Ohio, on April 27, 2026.

---

| |
|:---|
| **Nationwide Variable Account** |
| (Registered Separate Account) |
| By: /s/ Craig A. Hawley\* |
| Craig A. Hawley<br> President and Chief Operating Officer<br>|
| **Nationwide Life Insurance Company** |
| (Insurance Company) |
| By: /s/ Craig A. Hawley\* |
| Craig A. Hawley<br> President and Chief Operating Officer<br>|

---

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 April 27, 2026.

---

| | |
|:---|:---|
| /s/ CRAIG A. HAWLEY\* |  |
| Craig A. Hawley, President and Chief Operating Officer <br> and Director (Principal Executive Officer)<br>|  |
| /s/ KUSH V. KOTECHA\* |  |
| Kush V. Kotecha, Senior Vice President-Nationwide <br> Annuity and Director<br>|  |
| /s/ HOLLY R. SNYDER\* |  |
| Holly R. Snyder, Senior Vice President-Nationwide Life <br> and Director<br>|  |
| /s/ TIMOTHY G. FROMMEYER\* |  |
| Timothy G. Frommeyer, Executive Vice President and <br> Director<br>|  |
| /s/ STEVEN A. GINNAN\* |  |
| Steven A. Ginnan, Senior Vice President-Chief Financial <br> Officer – Financial Services and Director<br> (Chief Financial Officer)<br>|  |
| /s/ KIRT A. WALKER\* |  |
| Kirt A. Walker, Director |  |
| /s/ JAMES D. BENSON\* |  |
| James D. Benson, Senior Vice President-Corporate <br> Controller and Chief Accounting Officer<br> (Principal Accounting Officer)<br>|  |
|  | \*By: /s/ Jamie M. Ruff |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jamie M. Ruff<br> Attorney-in-Fact<br> Pursuant to Power of Attorney<br>|

---

------

## Ex-99.(L)

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated April 1, 2026, with respect to the financial statements of the subaccounts that comprise Nationwide Variable Account, and the related notes (collectively, the financial statements), incorporated herein by reference, and to the reference to our firm under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional Information (File No. 333-176908).

/s/ KPMG LLP

Columbus, Ohio <br>April 23, 2026

------

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated March 23, 2026, with respect to the statutory financial statements and financial statement schedules of Nationwide Life Insurance Company, incorporated herein by reference, and to the reference to our firm under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional Information (File No. 333-176908).

/s/ KPMG LLP

Columbus, Ohio <br>April 23, 2026

------

## Ex-99.(P)

**POWER OF ATTORNEY**

Each of the undersigned as directors and/or officers of NATIONWIDE LIFE INSURANCE COMPANY and NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY, both Ohio corporations, which have filed or will file with the U.S. Securities and Exchange Commission under the provisions of the Securities Act of 1933, as amended; the Investment Company Act of 1940, as amended; and, if applicable, the Securities Exchange Act of 1934, various registration statements and amendments thereto for the registration of current, as well as any future, separate accounts established by said corporations for the purpose of registering under said Act(s) immediate or deferred variable annuity contracts, fixed interest rate options subject to a market value adjustment, group flexible fund retirement annuity contracts and variable life insurance policies in connection with the separate accounts and contracts listed below:

---

| | |
|:---|:---|
| **Variable Annuities and Variable Life Insurance Policies** | **Variable Annuities and Variable Life Insurance Policies** |
| **Separate Account (1940 Act File No.)** | **1933 Act File No(s). / Contract Name(s)** |
| MFS Variable Account (811-02662) | 002-73432 |
| Nationwide Jefferson National VA Separate Account 1 <br> (811-22994)<br>| 333-288440 |
| Nationwide Multi-Flex Variable Account (811-03338) | 033-23905, 002-75174 |
| Nationwide Variable Account (811-02716) | 002-58043, 333-80481, 333-176908 |
| Nationwide Variable Account-II (811-03330) | &nbsp;&nbsp;&nbsp;&nbsp; 002-75059, 033-67636, 033-60063, 333-103093, 333-103094, <br> 333-103095, 333-104513, 333-104511, 333-104512, <br> 333-104510, 333-151990, 333-105992, 333-147273, <br> 333-147198, 333-160635, 333-164886, 333-168818, <br> 333-177934, 333-177581, 333-177582, 333-177316, <br> 333-177319, 333-177439, 3333-177441, 333-177729, <br> 333-177731, 333-173349, 333-177938, 333-182494, <br> 333-235382, 333-235383, 333-258296<br>|
| Nationwide Variable Account-3 (811-05405) | 033-18422 |
| Nationwide Variable Account-4 (811-05701) | &nbsp;&nbsp;&nbsp;&nbsp; 333-62692, 333-135650, 333-140812, 333-201820, 333-240010, <br> 333-240009<br>|
| Nationwide Variable Account-5 (811-08142) | 033-71440, 333-267078, 333-272927 |
| Nationwide Variable Account-6 (811-08684) | 033-82370, 333-21909 |
| Nationwide Variable Account-7 (811-08666) | 033-82190, 033-82174, 033-89560 |
| Nationwide Variable Account-8 (811-07357) | 033-62637, 033-62659 |
| Nationwide Variable Account-9 (811-08241) | &nbsp;&nbsp;&nbsp;&nbsp; 333-28995, 333-52579, 333-56073, 333-53023, 333-79327, <br> 333-69014, 333-75360<br>|
| Nationwide Variable Account-10 (811-09407) | 333-81701 |
| Nationwide Variable Account-11 (811-10591) | 333-74904, 333-74908 |
| Nationwide Variable Account-12 (811-21099) | 333-88612, 333-108894, 333-178057, 333-178059 |
| Nationwide Variable Account-13 (811-21139) | 333-91890 |
| Nationwide Variable Account-14 (811-21205) | 333-104339 |
| Nationwide Variable Account-15 (811-23386) | 333-227783, 333-227780 |
| Nationwide VA Separate Account-A (811-05606) | 033-22940 |
| Nationwide VA Separate Account-B (811-06399) | 033-86408 |
| Nationwide VA Separate Account-C (811-07908) | 033-66496 |
| Nationwide VA Separate Account-D (811-10139) | 333-45976 |
| Nationwide VLI Separate Account (811-04399) | 033-35698 |
| Nationwide VLI Separate Account-2 (811-05311) | 033-16999, 033-62795, 033-35783, 033-63179 |
| Nationwide VLI Separate Account-3 (811-06140) | 033-44296 |
| Nationwide VLI Separate Account-4 (811-08301) | &nbsp;&nbsp;&nbsp;&nbsp; 333-31725, 333-43671, 333-94037, 333-52615, 333-69160, <br> 333-83010, 333-137202, 333-169879, 333-229640 <br>|
| Nationwide VLI Separate Account-5 (811-10143) | 333-46338, 333-46412, 333-66572, 333-121881 |
| Nationwide VLI Separate Account-6 (811-21398) | 333-106908 |
| Nationwide VLI Separate Account-7 (811-21610) | &nbsp;&nbsp;&nbsp;&nbsp; 333-117998, 333-121879, 333-146649, 333-149295, <br> 333-156020, 333-258039, 333-258035, 333-294550<br>|

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| | |
|:---|:---|
| **Variable Annuities and Variable Life Insurance Policies** | **Variable Annuities and Variable Life Insurance Policies** |
| **Separate Account (1940 Act File No.)** | **1933 Act File No(s). / Contract Name(s)** |
| Nationwide VL Separate Account-C (811-08351) | 333-43639 |
| Nationwide VL Separate Account-D (811-08891) | 333-59517 |
| Nationwide VL Separate Account-G (811-21697) | &nbsp;&nbsp;&nbsp;&nbsp; 333-121878, 333-140608, 333-146073, 333-146650, <br> 333-149213, 333-155153, 333-215169, 333-215173, <br> 333-223705, 333-253123, 333-272262, 333-280429<br>|
| Nationwide Provident VA Separate Account 1 (811-07708) | 333-164127, 333-164126 |
| Nationwide Provident VLI Separate Account 1 (811-04460) | &nbsp;&nbsp;&nbsp;&nbsp; 333-164180, 333-164117, 333-164178, 333-164179, <br> 333-164119, 333-164120, 333-164115, 333-164118, <br> 333-164116<br>|
| Nationwide Provident VA Separate Account A (811-06484) | &nbsp;&nbsp;&nbsp;&nbsp; 333-164131, 333-164130, 333-164132, 333-164129, <br> 333-164128<br>|
| Nationwide Provident VLI Separate Account A (811-08722) | &nbsp;&nbsp;&nbsp;&nbsp; 333-164188, 333-164123, 333-164185, 333-164122, <br> 333-164121<br>|

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

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| | |
|:---|:---|
| **General Account Products** | **General Account Products** |
| **Insurance Company** | **1933 Act File No(s). / Contract Name(s)**  |
| Nationwide Life Insurance Company | 333-271188, 333-289518, 333-289519, 333-289520 |

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hereby constitute and appoint Craig A. Hawley, Steven A. Ginnan, Kush V. Kotecha, Holly R. Snyder, Michael Stobart, Paige L. Ryan, Shawn M. Parry, Jamie M. Ruff, Stephen M. Jackson, and Benjamin W. Mischnick and each of them with power to act without the others, as his/her attorney, with full power of substitution for and in his/her name, place and stead, in any and all capacities, to approve, and sign such Registration Statements, and any and all amendments thereto, with power to affix the corporate seal of said corporation thereto and to attest said seal and to file the same, with all exhibits thereto and other documents in connection therewith, with the U.S. Securities and Exchange Commission, hereby granting unto said attorneys, and each of them, full power and authority to do and perform all and every act and thing requisite to all intents and purposes as he/she might or could do in person, hereby ratifying and confirming that which said attorneys, or any of them, may lawfully do or cause to be done by virtue hereof. This instrument may be executed in one or more counterparts.

IN WITNESS WHEREOF, the undersigned have herewith set their names as of this 3<sup>rd</sup> day of April, 2026.

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| | |
|:---|:---|
| /s/ Craig A. Hawley | /s/ Timothy G. Frommeyer |
| CRAIG A. HAWLEY, Director and Officer | TIMOTHY G. FROMMEYER, Director and Officer |
| /s/ Steven A. Ginnan | /s/ Kush V. Kotecha |
| STEVEN A. GINNAN, Director and Officer | KUSH V. KOTECHA, Director and Officer |
| /s/ Holly R. Snyder | /s/ Kirt A. Walker |
| HOLLY R. SNYDER, Director and Officer | KIRT A. WALKER, Director |
| /s/ James D. Benson |  |
| JAMES D. BENSON, Officer |  |

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