Document:

Reinsurance Agreement, effective as of January 1, 2009

 Exhibit 10.20 
 EXECUTION VERSION 
  
  

 
 REINSURANCE AGREEMENT

 between 
 SECURITY LIFE OF DENVER INSURANCE COMPANY 
 (referred to as the Company)

 and 
 HANNOVER LIFE REASSURANCE COMPANY OF AMERICA 
 (referred to as the
Reinsurer) 
 Effective as of January 1, 2009 

 
  

 

 TABLE OF CONTENTS 

 

							
		 		  	 	Page	  
		 	ARTICLE I	  			
		 	DEFINITIONS	  			
			
	 Section 1.1
	 	Definitions	  	 	1	  
			
		 	ARTICLE II	  			
		 	BASIS OF COINSURANCE AND BUSINESS COINSURED	  			
			
	 Section 2.1
	 	Reinsurance	  	 	6	  
	 Section 2.2
	 	Reinsurance Coverage	  	 	7	  
	 Section 2.3
	 	Reserves	  	 	7	  
	 Section 2.4
	 	Insurance Contract and Reserve Assumption Changes	  	 	8	  
			
		 	ARTICLE III	  			
		 	TRANSFER OF ASSETS; ACCOUNTING; ADMINISTRATION	  			
			
	 Section 3.1
	 	Payments by the Company	  	 	8	  
	 Section 3.2
	 	Settlement	  	 	8	  
	 Section 3.3
	 	Modified Coinsurance	  	 	9	  
	 Section 3.4
	 	Delayed Payments	  	 	9	  
	 Section 3.5
	 	Offset and Recoupment Rights	  	 	9	  
	 Section 3.6
	 	Administration	  	 	9	  
	 Section 3.7
	 	Certain Reports	  	 	9	  
			
		 	ARTICLE IV	  			
		 	LICENSES; REPORTS; SECURITY	  			
			
	 Section 4.1
	 	Licenses	  	 	10	  
	 Section 4.2
	 	Reports	  	 	10	  
	 Section 4.3
	 	Security	  	 	10	  
	 Section 4.4
	 	Credit for Reinsurance	  	 	12	  
			
		 	ARTICLE V	  			
		 	OVERSIGHTS; COOPERATION; REGULATORY MATTERS	  			
			
	 Section 5.1
	 	Oversights	  	 	12	  
	 Section 5.2
	 	Cooperation	  	 	12	  
	 Section 5.3
	 	Regulatory Matters	  	 	12	  
			
		 	ARTICLE VI	  			
		 	DAC TAX	  			
			
	 Section 6.1
	 	Election	  	 	12	  

  
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		 	ARTICLE VII	  			
		 	ARBITRATION	  			
			
	 Section 7.1
	 	Arbitration	  	 	14	  
	 Section 7.2
	 	Arbitration Procedure	  	 	14	  
			
		 	ARTICLE VIII	  			
		 	INSOLVENCY	  			
			
	 Section 8.1
	 	Insolvency of the Company	  	 	15	  
			
		 	ARTICLE IX	  			
		 	DURATION; RECAPTURE	  			
			
	 Section 9.1
	 	Duration	  	 	16	  
	 Section 9.2
	 	Survival	  	 	16	  
	 Section 9.3
	 	Recapture	  	 	16	  
	 Section 9.4
	 	Recapture Payments	  	 	17	  
	 Section 9.5
	 	Payment Upon Termination	  	 	17	  
			
		 	ARTICLE X	  			
		 	INDEMNIFICATION; DISCLAIMER	  			
			
	 Section 10.1
	 	Reinsurer’s Obligation to Indemnify	  	 	18	  
	 Section 10.2
	 	Company’s Obligation to Indemnify	  	 	18	  
	 Section 10.3
	 	Indemnification Procedures	  	 	18	  
	 Section 10.4
	 	Disclaimer	  	 	19	  
			
		 	ARTICLE XI	  			
		 	MISCELLANEOUS	  			
			
	 Section 11.1
	 	Notices	  	 	19	  
	 Section 11.2
	 	Entire Agreement	  	 	20	  
	 Section 11.3
	 	Captions	  	 	20	  
	 Section 11.4
	 	Governing Law and Jurisdiction	  	 	21	  
	 Section 11.5
	 	No Third Party Beneficiaries	  	 	21	  
	 Section 11.6
	 	Expenses	  	 	21	  
	 Section 11.7
	 	Counterparts	  	 	21	  
	 Section 11.8
	 	Severability	  	 	21	  
	 Section 11.9
	 	Waiver of Jury Trial; Multiplied and Punitive Damages	  	 	21	  
	 Section 11.10
	 	Treatment of Confidential Information	  	 	22	  
	 Section 11.11
	 	Assignment	  	 	22	  
	 Section 11.12
	 	Service of Process	  	 	22	  

  
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 REINSURANCE AGREEMENT 

THIS REINSURANCE AGREEMENT (the “Agreement”), is made and entered into on February 20, 2009, effective as of
12:01 a.m. New York time on January 1, 2009 (the “Effective Time”) by and between Security Life of Denver Insurance Company, a Colorado- domiciled life insurance company (the “Company” or
“SLD”) and Hannover Life Reassurance Company of America, a Florida-domiciled life insurance company (the “Reinsurer”). 
 WHEREAS, the Company, Security Life of Denver International Limited, a Bermuda-domiciled insurance company (“SLDI” and together with the Company, the “ING
Companies”), Scottish Re Group Limited (“SRGL”), Scottish Holdings, Inc. (“SHI”), Scottish Re (U.S.), Inc. (“SRUS”), Scottish Re Life (Bermuda) Limited, (“SRLB”), Scottish Re
(Dublin) Limited (“SRD” and together with SRGL, SHI, SRUS and SRLB, the “Sellers”), the Reinsurer and Hannover Life Reassurance (Ireland) Limited (“HLRI” and together with Reinsurer, the
“Buyers”) have entered into a Master Asset Purchase Agreement, dated as of January 22, 2009 (the “Asset Purchase Agreement”), pursuant to which the Sellers, the Buyers and the ING Companies have agreed to
replace SRUS and SRLB with the Reinsurer and HLRI as the reinsurers of certain of the individual life reinsurance business of the Company and SLDI acquired by Sellers pursuant an Asset Purchase Agreement, by and among the ING Companies, SRGL, SRLB
and SRUS, dated as of October 17, 2004, as amended (the “ING APA”); 
 WHEREAS, as contemplated by
the Asset Purchase Agreement, the Company wishes to cede and retrocede to the Reinsurer, and the Reinsurer wishes to indemnity reinsure, on a one-hundred percent (100%) coinsurance/modified coinsurance or coinsurance basis, as set forth herein,
the Covered Insurance Contracts (as hereinafter defined); and 
 WHEREAS, the Company wishes the Reinsurer to perform, or
cause the performance of, certain administrative functions on behalf of the Company with respect to the Covered Insurance Contracts, and the Company, SLDI and the Reinsurer have entered into an Administrative Services Agreement of even date herewith
(the “Administrative Services Agreement”) pursuant to which the Reinsurer shall provide, or cause the provision of, such administrative services; 
 NOW, THEREFORE, in consideration of the mutual and several promises and undertakings herein contained, and for other good and valuable consideration, the receipt and adequacy of which are
hereby acknowledged, the Company and the Reinsurer agree as follows: 
 ARTICLE I 

DEFINITIONS 
 Section 1.1 Definitions. Any capitalized term used but not defined herein shall have the meaning set forth in the Asset Purchase Agreement. The following terms shall have the respective
meanings set forth below throughout this Agreement: 
 “180-Day Treasury Rate” means the annual yield rate, on
the date to which the 180-Day Treasury Rate relates, of actively traded U.S. Treasury securities having a remaining duration to maturity of six (6) months, as such rate is published under “Treasury Constant Maturities” in Federal
Reserve Statistical Release H.15(519). 

 “Accounting Period” means each calendar quarter during the term of this
Agreement or any fraction thereof ending on the Recapture Date or the Termination Date, as applicable. 
 “Additional
Reinsurance Premium” has the meaning set forth in Section 3.1(b) of this Agreement. 
 “Administrative
Services Agreement” has the meaning set forth in the recitals. “Agreement” has the meaning set forth in the preamble. 
 “Asset Purchase Agreement” has the meaning set forth in the recitals. 
 “Benefit Payments” means, with respect to any Accounting Period, the aggregate amount of payments that become due pursuant to Section 2.1(b) during such Accounting Period.

 “Buyers” has the meaning set forth in the recitals. 

“Commissioner” means the Commissioner of the Colorado Division of Insurance. “Company” has the meaning set
forth in the preamble. 
 “Company Indemnified Parties” has the meaning set forth in Section 10.1 of this
Agreement. 
 “Confidential Information” means all documents and information concerning one party, any of its
Affiliates, the Reinsured Liabilities or the Covered Insurance Contracts, including any information relating to any person insured directly or indirectly under the Covered Insurance Contracts, furnished to the other party or such other party’s
Affiliates or representatives in connection with this Agreement or the transactions contemplated hereby, except that Confidential Information shall not include information which: (a) at the time of disclosure or thereafter is generally
available to and known by the public other than by way of a wrongful disclosure by a party hereto or by any representative of a party hereto; (b) was available on a nonconfidential basis from a source other than the parties hereto or their
representatives, provided that such source is not and was not bound by a confidentiality agreement with a party hereto; or (c) was independently developed without violating any obligations under this Agreement and without the use of any
Confidential Information. 
 “Covered Insurance Contracts” means all ING Insurance Contracts, whether or not
executed, entered into by the Company and reinsured immediately prior to the Effective Time under the SLD-SRUS Reinsurance Agreements other than the SLD-SRUS UHRL Reinsurance Agreement and the Second Amended and Restated SLD Coinsurance Agreement,
effective as of October 1, 2008, between SRUS and SLD, including without limitation the reinsurance agreements listed on Schedule 1.1(a). The parties agree to update Schedule 1.1(a) from time to time to reflect Covered Insurance Contracts
entered into in accordance with the terms of this Agreement or discovered after the Effective Time. 
 “Effective
Time” means the effective time shown in the preamble of this Agreement. 

  
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 “Existing Reinsurance” means all reinsurance agreements that the Company
has entered into with third parties in respect of the Covered Insurance Contracts, including without limitation the ING Retrocession Agreements entered into by the Company (other than the ING Retrocession Agreements that are novated to the Reinsurer
in accordance with Section 7.11(b) of the Asset Purchase Agreement), and any reinsurance agreement entered into by the Company to replace any of such reinsurance agreements following any termination or recapture thereof, as all such reinsurance
agreements may be in force from time to time and at any time. 
 “HLRI” has the meaning set forth in the
recitals. 
 “IFRS” means the accounting principles for the preparation of financial statements in accordance
with the International Financial Reporting Standards (IFRS) as adopted by the European Union. 
 “IFRS
Reserves” means the reserves and other liabilities of the Reinsurer in respect of the Reinsured Liabilities calculated under IFRS in accordance with the assumptions set forth in Exhibit B; provided that, for the avoidance of doubt,
“IFRS Reserves” shall be net of (a) deferred acquisition costs or (b) value of business acquired, but shall include reserves for business assumed on a modified coinsurance basis. 

“Indemnified Party” has the meaning set forth in Section 10.3 of this Agreement. “Indemnifying Party” has
the meaning set forth in Section 10.3 of this Agreement. 
 “Independent Accountants” has the meaning set
forth in Section 6.1(f) of this Agreement. 
 “Independent Actuary” has the meaning set forth in
Section 4.3(e) of this Agreement. 
 “ING APA” has the meaning set forth in the recitals. 

“ING Companies” has the meaning set forth in the recitals. 

“ING Insurance Contracts” means the life reinsurance contracts entered into by the Company or SLDI and covered
immediately prior to the Effective Time under the SLD- SRUS Reinsurance Agreements and the SLDI-SRLB Reinsurance Agreements. 

“Initial Security Amount Posting Date” has the meaning set forth in Section 4.3(a) of this Agreement. 

“Modified Coinsurance Adjustment” has the meaning set forth in Exhibit A. “Modified Coinsurance Amount” means,
with respect to any Accounting Period, the aggregate amount held by ceding companies as modified coinsurance reserves under the Covered Insurance Contracts ceded on a coinsurance/modified coinsurance basis as of the close of such Accounting Period.

  
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 “Modified Coinsurance Investment Income” shall be equal to the investment
income earned on the assets held in respect of the modified coinsurance reserves under the Covered Insurance Contracts ceded on a coinsurance/modified coinsurance basis. 
 “Net Settlement” has the meaning set forth in Section 3.2 of this Agreement. “Premiums” means premiums, considerations, deposits and similar receipts with respect to the
Covered Insurance Contracts. 
 “RBC Formula” means the formula for determining the risk-based capital for life
insurance set forth in the instructions for preparing a risk-based capital report as adopted by the National Association of Insurance Commissioners and as in effect in the State of Florida from time to time. 

“Recapture Date” has the meaning set forth in Section 9.3 of this Agreement. “Recapture Triggering Event”
means any of the following occurrences: 
 (i) the existence of an insolvency, rehabilitation, conservation or
comparable proceeding by or against the Reinsurer; 
 (ii) the Reinsurer’s “total adjusted
capital” (as such term is defined in, and calculated pursuant to, the RBC Formula) falls below 100% of the Reinsurer’s “company action level risk-based capital” (as such term is defined in, and calculated pursuant to, the RBC
Formula) and is not increased to at least 100% within thirty (30) calendar days after the date upon which the Reinsurer is required to provide to the Company the report pursuant to Section 3.7 of this Agreement; or 

(iii) a Recapture Triggering Event has occurred under the SLDI-HLRI Reinsurance Agreement. 

“Received Amounts” has the meaning set forth in Exhibit A. “Reinsurance IMR” the interest maintenance reserve
associated with the reinsurance of the Covered Insurance Contracts ceded on a coinsurance/modified coinsurance basis. 

“Reinsurance IMR Investment Income” shall be equal to the investment income earned on the assets supporting the
Reinsurance IMR. 
 “Reinsured Liabilities” means all gross liabilities and obligations arising out of or
relating to the Covered Insurance Contracts arising on or after the Effective Time (including without limitation, to the extent arising on or after the Effective Time, (a) all liabilities arising out of any changes to the terms and conditions
of the Covered Insurance Contracts mandated by applicable Law, (b) Taxes due in respect of Premiums to the extent such Taxes relate to Premiums received by or accrued by the Reinsurer on or after the Effective Time, (c) assessments and
similar charges in connection with participation by the Company or the Reinsurer whether voluntary or involuntary in any guaranty association established or governed by any U.S. state or other jurisdiction to the extent such assessments and charges
relate to periods beginning on or after the Effective Time, (d) commissions payable with respect to the Covered Insurance Contracts to or for the benefit of the producers or intermediaries who marketed or produced the Covered Insurance
Contracts to the extent such commissions relate to periods beginning on or after the Effective Time, (e) liabilities for returns or refunds of Premiums to the extent such returns or refunds relate to Premiums received by or accrued by the
Reinsurer on or after the Effective Time, (f) expense allowances payable under the Covered Insurance Contracts to the extent such allowances relate to periods beginning on or after the Effective Time, (g) unclaimed property liabilities
arising under or relating to the Covered Insurance Contracts, (h) Extra-Contractual Obligations and (i) experience refunds that relate to any Accounting Period completed after the Effective Time) other than Retained Reinsurance
Liabilities, net of benefits collected under Existing Reinsurance attributable to periods on or after the Effective Time. Notwithstanding the foregoing, as to any Covered Insurance Contract pursuant to which the Company has ceded any risk to SLDI
under Treaty 2774, effective July 1, 2000 and as amended through and including the Effective Time, or under Treaty 2962, effective June 1, 2002 and as amended through and including the Effective Time, “Reinsured Liabilities”
shall only include liabilities and obligations not ceded to SLDI under either of such treaties. 

  
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 “Reinsurer” has the meaning set forth in the preamble. 

“Reinsurer Indemnified Parties” has the meaning set forth in Section 10.2 of this Agreement. 

“Reserves” means the reserves and other liabilities in respect of the Reinsured Liabilities required to be maintained by
the Reinsurer in accordance with SAP. 
 “SAP” means the statutory accounting principles prescribed or
permitted by the Florida Office of Insurance Regulation. 
 “Security Amount” means with respect to any
Accounting Period during which an Initial Security Amount Posting Date occurs or beginning after an Initial Security Amount Posting Date and prior to the related Security Amount Release Date, the excess of (i) the IFRS Reserves as of the end of
the prior Accounting Period, updated to reflect the actual mortality experience under the Covered Insurance Contracts from the Effective Time to the date on which the Security Triggering Event giving rise to such Initial Security Amount Posting Date
occurred over (ii) the Modified Coinsurance Amount as of the end of the prior Accounting Period. 
 “Security
Amount Adjustment Date” has the meaning set forth in Section 4.3(b) of this Agreement. 
 “Security Amount
Adjustment Notice” has the meaning set forth in Section 4.3(b) of this Agreement. 
 “Security Amount
Release Date” has the meaning set forth in Section 4.3(d) of this Agreement. 
 “Security Triggering
Event” means the occurrence of the following: the insurer financial strength rating of the Reinsurer is downgraded to below “A-” by Standard & Poor’s Ratings Services. 

“Sellers” has the meaning set forth in the recitals. 

  
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 “Settlement Statement” has the meaning set forth in Section 3.2 of
this Agreement. 
 “SHI” has the meaning set forth in the recitals. 

“SLDI” has the meaning set forth in the recitals. 

“Special Duty” has the meaning set forth in Section 10.4 of this Agreement. 

“SRD” has the meaning set forth in the recitals. 

“SRGL” has the meaning set forth in the recitals. 

“SRLB” has the meaning set forth in the recitals. 

“SRUS” has the meaning set forth in the recitals. 

“Statutory Financial Statements” means, with respect to any party, the annual and quarterly statutory financial
statements of such party filed with the Governmental Entity charged with supervision of insurance companies in the jurisdiction of domicile of such party to the extent such party is required by applicable Law to prepare and file such financial
statements. 
 “Triggering Event” means a Recapture Triggering Event or a Security Triggering Event.

 “Terminal Accounting Period” means the Accounting Period during which the Recapture Date, if any, or the
Termination Date, if any, occurs. 
 “Terminal Settlement Statement” has the meaning set forth in
Section 9.4 of this Terminal. 
 “Termination Date” means the date on which this Agreement is terminated
in accordance with the terms and conditions of Article IX hereof. 
 “Third Party Claim” has the meaning set
forth in Section 10.3 of this Agreement. 
 ARTICLE II 

BASIS OF COINSURANCE AND BUSINESS COINSURED 
 Section 2.1 Reinsurance. 
 (a) Subject to the terms and
conditions of this Agreement, the Company hereby cedes on a combination coinsurance/modified coinsurance basis or a coinsurance basis, as specified on Schedule 1.1(a), to the Reinsurer as of the Effective Time, and the Reinsurer hereby accepts and
agrees to assume and indemnity reinsure on such basis as of the Effective Time, one hundred percent (100%) of all Reinsured Liabilities arising under or relating to the Covered Insurance Contracts. This Agreement is an agreement for indemnity
reinsurance solely between the Company and the Reinsurer and shall not create any legal relationship whatsoever between the Reinsurer and any Person other than the Company. The reinsurance effected under this Agreement shall be maintained in force,
without reduction, unless such reinsurance is terminated or reduced as provided herein. 

  
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 (b) On and after the Effective Time, the Reinsurer will have the responsibility for paying
to or on behalf of the Company, as and when due, all Reinsured Liabilities arising under or attributable to the Covered Insurance Contracts. 
 Section 2.2 Reinsurance Coverage. In no event shall the reinsurance provided hereunder with respect to a particular Covered Insurance Contract be in force and binding unless such
Covered Insurance Contract is in force and binding as of the Effective Time; provided, however, that the Covered Insurance Contracts reinsured hereunder shall include (a) all lapsed or surrendered insurance contracts subject to the reinsurance
hereunder, that are reinstated in accordance with their terms on and after the Effective Time and (b) all unexecuted Covered Insurance Contracts. Upon the reinstatement of any lapsed or surrendered policy included within Covered Insurance
Contracts, such reinstated Covered Insurance Contract shall be automatically reinsured hereunder, when, and to the extent that, the Company is liable under such reinstated Covered Insurance Contract. 

Section 2.3 Reserves. On and after the Effective Time, the Reinsurer shall establish and maintain as a liability on
its Statutory Financial Statements, Reserves for the Covered Insurance Contracts ceded hereunder, calculated consistent with the reserve requirements, SAP and actuarial principles applicable to the Reinsurer under Florida Law and otherwise in
accordance with any valuation bases and methods of determining reserves that may be provided in the Covered Insurance Contracts. The Reinsurer shall provide the Company, no later than one-hundred and eighty (180) calendar days after the end of
each calendar year, with copies of all actuarial opinions and actuarial memoranda and all reserve evaluations pertaining to the Reserves for the Covered Insurance Contracts, including, without limitation, any actuarial opinions and reserve
evaluations performed by independent actuaries, auditors or other outside consultants. The Company may, at its own cost at any time, upon reasonable notice to the Reinsurer following the Effective Time, examine the Books and Records, and any other
books and records that would have been included in the Books and Records had they been in existence at the Effective Time, maintained by the Reinsurer in accordance with the terms of this Agreement, and review the Reinsurer’s reserve
procedures, in each case as applicable to the Reinsured Liabilities. If as a result of such examination the Company believes that the Reserves are not consistent with the requirements of the first sentence of this Section 2.3 in all material
respects, the Reinsurer shall, at the Company’s request and expense, obtain and deliver to the Company an actuarial opinion as to the adequacy of the Reserves for the Covered Insurance Contracts produced by an independent actuary reasonably
acceptable to the Company. In the event that the actuarial opinion so rendered reasonably indicates a material inadequacy in the Reserves for the Covered Insurance Contracts, or in the Reinsurer’s reserve procedures, the Reinsurer shall
promptly adjust the amount of the Reserves for the Covered Insurance Contracts, and implement appropriate changes to its procedures so as to avoid inadequacies in future periods; provided, however, the Reinsurer shall have the right to
contest the findings of such actuarial opinion in accordance with the provisions of Article VII. 

  
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 Section 2.4 Insurance Contract and Reserve Assumption Changes. The
Company shall not change (a) the terms and conditions of any Covered Insurance Contracts or (b) the assumptions and methods used to establish the reserves attributable to the Covered Insurance Contracts, except as required by applicable Law or
with the consent of the Reinsurer (which consent shall not be unreasonably withheld), and, in the event such a change is required by applicable Law, the Company shall notify the Reinsurer promptly upon becoming aware of the requirement to effect any
such change and provide the Reinsurer the opportunity to contest such requirement. 
 ARTICLE III 

TRANSFER OF ASSETS; ACCOUNTING; ADMINISTRATION 
 Section 3.1 Payments by the Company. 
 (a) As consideration for
the Reinsurer’s agreement to provide reinsurance pursuant to this Agreement between the Company and the Reinsurer, the Company is transferring, as of the Effective Time, to the Reinsurer as an initial reinsurance premium, cash and securities in
accordance with Section 2.2 of the Asset Purchase Agreement in an amount equal to $69,000,000. 
 (b) The Reinsurer shall be
entitled prior to the Recapture Date, as additional reinsurance premium (the “Additional Reinsurance Premium”), to payment of amounts equal to Premiums received by the Company (and attributable to periods) on and after the Effective
Time that are attributable to the Covered Insurance Contracts, net of premiums due to be paid to third party reinsurers for Existing Reinsurance in respect of the Covered Insurance Contracts; provided, however, that following the
occurrence of a Recapture Triggering Event, the Company shall be entitled to retain such amounts as funds withheld under this Agreement, and following the occurrence of a Security Triggering Event, the Company shall be entitled to retain such
amounts as funds withheld under this Agreement until such time as the Reinsurer posts security in accordance with Section 4.3. For the avoidance of doubt, the parties acknowledge and agree that the Company retains all right, title and interest
to all Premiums and other amounts received with respect to the Covered Insurance Contracts, subject to its contractual obligations under this Agreement to pay corresponding amounts over to the Reinsurer in accordance with Section 3.2 of this
Agreement. 
 (c) To the extent that the Company recovers amounts from any third party attributable to the Covered Insurance
Contracts and to periods beginning on or after the Effective Time (including, without limitation, Premiums in arrears from a policyholder or ceding company with respect to a reinstated Covered Insurance Contract net of any amounts due to third
parties under Existing Reinsurance, litigation recoveries, and experience refunds, but excluding amounts recovered under Existing Reinsurance), the Company shall transfer such amounts to the Reinsurer and provide the Reinsurer with any pertinent
information that the Company may have relating thereto in accordance with Section 3.2 hereof. 
 Section 3.2
Settlement. During the term of this Agreement, a settlement amount between the Company and the Reinsurer as of the last day of each Accounting Period (the “Net Settlement”) shall be calculated by the Reinsurer in accordance
with Exhibit A, and a statement setting forth such calculation (the “Settlement Statement”) shall be delivered by the Reinsurer to the Company within 30 calendar days of the end of such Accounting Period in accordance with the
Administrative Services Agreement. If the amount of the Net Settlement for an Accounting Period is positive, the Company shall pay such amount to the Reinsurer within 5 Business Days of its receipt of the Settlement Statement for such Accounting
Period. If the amount of the Net Settlement for an Accounting Period is negative, the Reinsurer shall pay the absolute value of such amount to the Company at the time it delivers the Settlement Statement for such Accounting Period to the Company.

  
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 Section 3.3 Modified Coinsurance. 

(a) The Company shall retain, maintain, and own, or shall permit the ceding companies under the Covered Insurance Contracts to retain,
maintain, and own, assets held in respect of the Reinsured Liabilities ceded on a coinsurance/modified coinsurance basis in an amount equal to the Modified Coinsurance Amount. 
 (b) Simultaneously with the payment of the initial reinsurance premium pursuant to Section 3.1(a), the Company shall withhold from the Reinsurer an amount equal to the Modified Coinsurance Amount, if
any, as at the Effective Time as an initial modified coinsurance adjustment. 
 Section 3.4 Delayed Payments.
If there is a delayed settlement of any payment due hereunder, interest will accrue on such payment at the 180-Day Treasury Rate then in effect until settlement is made. For purposes of this Section 3.4, a payment will be considered overdue,
and such interest will begin to accrue, on the first day immediately following the date such payment is due. For greater clarity, (i) a payment shall be deemed to be due hereunder on the last date on which such payment may be timely made under
the applicable provision, and (ii) interest will not accrue on any payment due the Reinsurer hereunder unless the delayed settlement thereof was caused by the Company. 
 Section 3.5 Offset and Recoupment Rights. Any debits or credits incurred on and after the Effective Time in favor of or against either the Company or Reinsurer with respect to this
Agreement or any other reinsurance agreements or trust agreements that constitute Related Agreements or otherwise are deemed mutual debits or credits, as the case may be, shall be set off and recouped, and only the net balance shall be allowed or
paid. This Section 3.5 shall apply notwithstanding the existence of any insolvency, rehabilitation, conservatorship or comparable proceeding by or against the Company or the Reinsurer. 

Section 3.6 Administration. The Reinsurer will administer, or cause the administration of, the Covered Insurance
Contracts and cause quarterly accountings with respect thereto to be provided to the Company in accordance with the Administrative Services Agreement. All reports, remittances and payments due to or from a party hereto shall be made in accordance
with the procedures set forth in the Administrative Services Agreement. 
 Section 3.7 Certain Reports.

 (a) Not later than sixty (60) calendar days after the end of each calendar year, and forty-five (45) calendar days
after the end of any Accounting Period other than the Accounting Period ending on December 31, the Reinsurer shall provide to the Company a calculation of the Reinsurer’s “total adjusted capital” and “company action level
risk-based capital” (as each such term is defined in, and calculated pursuant to, the RBC Formula), together with a certificate of an officer of the Reinsurer stating that such calculation is in accordance with the RBC Formula. 

  
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 (b) The Reinsurer shall provide written notice of the occurrence of any Triggering Event
within two (2) Business Days after its occurrence. The Company may request that the Reinsurer provide the Company with copies of its quarterly unaudited or annual audited, as applicable, Statutory Financial Statements to confirm the
calculations provided by Reinsurer pursuant to this Section 3.7. In addition, Reinsurer shall cooperate fully with the Company and promptly respond to the Company’s reasonable inquiries from time to time concerning the determination of
whether a Triggering Event has occurred. 
 ARTICLE IV 

LICENSES; REPORTS; SECURITY 
 Section 4.1 Licenses. At all times during the term of this Agreement, the Reinsurer shall hold and maintain all licenses and authorizations required under applicable Law and otherwise
take all action (i) so that the Company shall receive full statutory reserve credit for reinsurance ceded on a coinsurance basis under this Agreement in its Statutory Financial Statements filed with the Commissioner and in the statutory
financial statements required to be filed with Governmental Entities charged with supervision of insurance companies in such other United States jurisdictions in which the Company must file such financial statements and (ii) to perform its
obligations hereunder. 
 Section 4.2 Reports. At the Company’s request, the Reinsurer shall provide the
Company with its annual and quarterly Statutory Financial Statements and a copy of its annual audited Statutory Financial Statements. 
 Section 4.3 Security. 
 (a) Upon the occurrence of a Security
Triggering Event, the Company shall have the right to require the Reinsurer to post security in an amount equal to the Security Amount. Not later than ten (10) Business Days following receipt by the Reinsurer of written notice from the Company
requiring such security (the “Initial Security Amount Posting Date”), the Reinsurer shall calculate the Security Amount, provide written notice of such calculation to the Company and post security in such amount. At the option of
the Reinsurer, such security may take the form of either (x) a letter of credit issued by a bank, and in a form, reasonably acceptable to the Company naming the Company as beneficiary or (y) assets (complying with the investment guidelines
attached to the ING Asset Management Services Agreement) deposited in a trust account established for the benefit of Company on terms reasonably acceptable to the Company and the Reinsurer. In connection with the foregoing, the Reinsurer shall take
all actions as may be necessary or desirable, or that the Company may reasonably request, in order to grant the Company a security interest in any assets deposited in trust pursuant to the preceding sentence. 

  
 -10-

 (b) For each Accounting Period beginning after an Initial Security Amount Posting Date and
prior to the related Security Amount Release Date, the Reinsurer shall calculate the Security Amount with respect to such Accounting Period and provide written notice of the calculation of the Security Amount to the Company (the “Security
Amount Adjustment Notice”), not later than thirty (30) calendar days after the end of the prior Accounting Period (the “Security Amount Adjustment Date”). If the Security Amount is reduced as of any Security Amount
Adjustment Date, then the excess portion of any letter of credit posted as security pursuant to this Section 4.3 shall be cancelled or the excess portion of the assets deposited in a trust account as security pursuant to this Section 4.3
shall be returned to the Reinsurer, as the case may be, within two (2) Business Days of the delivery of the Security Amount Adjustment Notice to the Company. If the Security Amount is increased as of any Security Amount Adjustment Date, then
the Reinsurer shall post the required additional security (in the form described in Section 4.3(a)) promptly upon delivery of the Security Amount Adjustment Notice to the Company. 

(c) The Company hereby agrees that it shall draw on any letter of credit posted in respect of a Security Triggering Event or withdraw
assets on deposit in a trust account in respect of a Security Triggering Event only if, and to the extent that, the Reinsurer fails to timely pay any material amount due to the Company hereunder and such amount remains unpaid for thirty
(30) calendar days after notice to the Reinsurer of such nonpayment. Any amount drawn on a letter of credit or paid from a trust account pursuant to the preceding sentence shall be deemed to satisfy the Reinsurer’s requirement to make such
payment. 
 (d) In the event that following a Security Triggering Event the insurer financial strength rating of the Reinsurer
increases to at least “A-” by Standard & Poor’s Ratings Services, then any letter of credit posted in respect of such Security Triggering Event shall be surrendered and cancelled or any amount held in trust in respect of such
Security Triggering Event shall be returned to the Reinsurer, as the case may be, within two (2) Business Days after the date upon which the Reinsurer provides to the Company notice of such ratings increase (the “Security Amount Release
Date”). 
 (e) The Company may contest the Reinsurer’s calculation of the Security Amount by providing an
alternative calculation to the Reinsurer in writing within thirty (30) calendar days after the date on which the Company receives the Reinsurer’s calculation. If the Company contests the Reinsurer’s calculation of the Security Amount
with respect to any Accounting Period, the parties shall act in good faith to reach an agreement as to the correct Security Amount for such Accounting Period within fifteen (15) calendar days after the date on which the Company submits its
alternative calculation. If the Company and the Reinsurer are unable to reach an agreement as to the calculation of the Security Amount during such period, the parties may submit the dispute regarding the calculation of the Security Amount for
resolution to an independent third party actuary mutually acceptable to the Company and the Reinsurer (the “Independent Actuary”). Upon the selection of the Independent Actuary, and in any event within five (5) calendar days
following such selection, the parties shall cause the Independent Actuary to review the calculation of the Security Amount and to deliver to the Reinsurer and the Company as promptly as practicable (but no later than thirty (30) calendar days
after the commencement of the Independent Actuary’s review), a report setting forth the Independent Actuary’s calculation of the Security Amount. Such report shall also state the fees, costs and expenses of the Independent Actuary and
indicate which of the parties shall bear such costs or in what percentage such costs shall be allocated to the parties. The Independent Actuary’s report shall be final and binding upon the Reinsurer and the Company. 

  
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 Section 4.4 Credit for Reinsurance. It is the intention of the Reinsurer
and the Company that the Company shall receive full statutory reserve credit for the reinsurance ceded to the Reinsurer under this Agreement in its Statutory Financial Statements filed with the Commissioner and in the statutory financial statements
required to be filed with Governmental Entities charged with supervision of insurance companies in such other United States jurisdictions in which the Company must file such financial statements. The Reinsurer shall, at its sole cost and expense,
take all steps necessary such that the Company will be permitted under applicable Law to take such reserve credit for reinsurance ceded under this Agreement; provided that the Reinsurer shall have the option of selecting among the available
alternatives under applicable Law to provide the Company with such reserve credit. In connection with the foregoing, the Reinsurer shall take all actions as may be necessary or desirable, or that the Company may reasonably request, in order to grant
the Company a security interest in any assets deposited in any reinsurance trust established by the Reinsurer to provide the Company with such reserve credit. 
 ARTICLE V 
 OVERSIGHTS; COOPERATION; REGULATORY MATTERS

 Section 5.1 Oversights. Inadvertent delays, errors or omissions made in connection with this
Agreement or any transaction hereunder shall not relieve either party from any liability which would have attached had such delay, error or omission not occurred, provided always that such error or omission is rectified as soon as possible after
discovery, and provided, further, that the party making such error or omission or responsible for such delay shall be responsible for any additional liability which attaches as a result. If (a) the failure of either party to
comply with any provision of this Agreement is unintentional or the result of a misunderstanding or oversight and (b) such failure to comply is promptly rectified, both parties shall be restored as closely as possible to the positions they
would have occupied if no error or oversight had occurred. 
 Section 5.2 Cooperation. Each party hereto
shall cooperate fully with the other in all reasonable respects in order to accomplish the objectives of this Agreement. 

Section 5.3 Regulatory Matters. If the Company or the Reinsurer receives notice of, or otherwise becomes aware of, any
regulatory inquiry, investigation or proceeding relating to the Covered Insurance Contracts that would reasonably be expected to have an adverse effect on the other party, the Company or the Reinsurer, as applicable, shall promptly notify the other
party thereof, whereupon the parties shall cooperate in good faith and use their respective commercially reasonable efforts to resolve such matter in a mutually satisfactory manner, in light of all the relevant business, regulatory and legal facts
and circumstances. 
 ARTICLE VI 
 DAC TAX 
 Section 6.1 Election. 

(a) All uncapitalized terms used herein shall have the meanings set forth in the regulations under Section 848 of the Code.

  
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 (b) Each of the Company and the Reinsurer acknowledges that it is subject to taxation under
Subchapter L of the Code and hereby makes the election contemplated by Section 1.848-2(g)(8) of the Treasury Regulations with respect to this Agreement. Each of the Company and the Reinsurer (i) agrees that such election is effective for
the taxable year of each party that includes the Effective Time and for all subsequent years during which this Agreement remains in effect and (ii) warrants that it will take no action to revoke the election. 

(c) Pursuant to Section 1.848-2(g)(8) of the Treasury Regulations, each of the Company and the Reinsurer hereby agrees (i) to
attach a schedule to its federal income Tax return in the form of Schedule 6.1(c) for its first taxable year ending on or after the Effective Time that identifies this Agreement as a reinsurance agreement for which the joint election under
Section 1.848-2(g)(8) has been made, (ii) that the party with net positive consideration for this Agreement for each taxable year will capitalize its specified policy acquisition expenses with respect to this Agreement without regard to
the general deductions limitation of Section 848(c)(1) of the Code, and (iii) to exchange information pertaining to the amount of net consideration under this Agreement each year to ensure consistency or as otherwise required by the
Internal Revenue Service. The Reinsurer shall prepare and execute duplicate copies of the schedule described in the preceding sentence as soon as practicable after the Effective Time and submit them to the Company for execution. The Company shall
execute the copies and return one of them to the Reinsurer within thirty (30) calendar days of the receipt of such copies. 

(d) The Company shall submit a schedule to the Reinsurer by May 1 of each year of its calculation of the net consideration under this
Agreement for the preceding taxable year. This schedule of calculations shall be accompanied by a statement signed by an authorized representative of the Company stating that the Company shall report such net consideration in its federal income Tax
return for the preceding taxable year. 
 (e) The Reinsurer may contest such calculation by providing an alternative calculation
to the Company in writing within thirty (30) calendar days after the date on which the Reinsurer receives the Company’s calculation. If the Reinsurer does not so notify the Company, the Reinsurer shall report the net consideration under
this Agreement as determined by the Company in the Reinsurer’s federal income Tax return for the preceding taxable year. 

(f) If the Reinsurer contests the Company’s calculation of the net consideration under this Agreement, the parties shall act in good
faith to reach an agreement as to the correct amount of net consideration within thirty (30) calendar days after the date on which the Reinsurer submits its alternative calculation. If the Reinsurer and the Company reach an agreement as to the
amount of net consideration under this Agreement, each party shall report such amount in its federal income Tax return for the preceding taxable year. If, during such period, the Reinsurer and the Company are unable to reach an agreement, they shall
promptly thereafter cause Deloitte & Touche USA LLP (the “Independent Accountants”) to promptly review (which review shall commence no later than five (5) calendar days after the selection of the Independent
Accountants) this Agreement and the calculations of the Reinsurer and the Company for the purpose of calculating the net consideration under this Agreement. In making such calculation, the Independent Accountants shall consider only those items or
amounts in the Company’s calculation as to which the Reinsurer has disagreed. The Independent Accountants shall deliver to the Reinsurer and the Company, as promptly as practicable (but no later than thirty (30) calendar days after the
commencement of their review), a report setting forth such calculation, which calculation shall result in a net consideration between the amount thereof shown in the Company’s calculation delivered pursuant to Section 6.1(d) and the amount
thereof shown in the Reinsurer’s calculation delivered pursuant to Section 6.1(e). Such report shall be final and binding upon the Reinsurer and the Company. The fees, costs and expenses of the Independent Accountants shall be borne
(i) by the Company if the difference between the net consideration as calculated by the Independent Accountants and the Company’s calculation delivered pursuant to Section 6.1(d) is greater than the difference between the net
consideration as calculated by the Independent Accountants and the Reinsurer’s calculation delivered pursuant to Section 6.1(e), (ii) by the Reinsurer if the first such difference is less than the second such difference, and
(iii) otherwise equally by the Reinsurer and the Company. 

  
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 ARTICLE VII 
 ARBITRATION 
 Section 7.1 Arbitration.

 (a) After the Closing Date, any dispute between the parties with respect to the calculation of amounts that are to be
calculated, reported, or that may be audited pursuant to this Agreement (other than disputes relating to: (i) the assets to be transferred to the Reinsurer pursuant to Section 2.2. of the Asset Purchase Agreement, (ii) calculations of
the net consideration under this Agreement, which shall be resolved in accordance with Article VI hereof, (iii) whether a Triggering Event has occurred or (iv) calculation of the Security Amount, which shall be resolved in accordance with
Section 4.3 hereof), shall be decided through negotiation and, if necessary, arbitration as set forth in Section 7.2. For the avoidance of doubt, and without limiting the rights of the Reinsurer and its Affiliates under the Asset Purchase
Agreement, the Reinsurer shall have no claim in arbitration or otherwise against the Company with respect to the amount or nature of the assets transferred to the Reinsurer pursuant to Section 2.2 of the Asset Purchase Agreement or
Section 3.1(a) of this Agreement. 
 (b) The parties intend this Section 7.1 to be enforceable in accordance with the
Federal Arbitration Act, including any amendments to such law which are subsequently adopted. In the event that either party refuses to submit to arbitration as required by Section 7.1(a), the other party may request the court specified in
Section 11.4 to compel arbitration. 
 Section 7.2 Arbitration Procedure. The Company and Reinsurer
intend that any dispute between them arising under this Agreement (excluding those disputes identified in Section 7.1(a)) be resolved without resort to any litigation. Accordingly, the Company and Reinsurer agree that they will negotiate
diligently and in good faith to agree on a mutually satisfactory resolution of any such dispute; provided, however, that if any such dispute cannot be so resolved by them within sixty (60) calendar days (or such longer period as
the parties may agree) after commencing such negotiations, the Company and Reinsurer agree that they will submit such dispute to arbitration in the manner specified in, and such arbitration proceeding will be conducted in accordance with, the
Supplementary Rules for the Resolution of Intra-Industry U.S. Reinsurance and Insurance Disputes of the American Arbitration Association. 

  
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 The arbitration hearing will be before a panel of three (3) disinterested arbitrators,
each of whom must be a present or former officer of a life insurance or life reinsurance company familiar with the life reinsurance business, or other professionals with experience in life insurance or reinsurance, provided that such professionals
shall not have performed services for either party within the previous five (5) years, and provided further that no arbitrator shall be a former employee of the Company or any of its Affiliates. The Company and Reinsurer will each appoint one
arbitrator by written notification to the other party within thirty (30) calendar days after the date of the mailing of the notification initiating the arbitration. These two arbitrators will then select the third arbitrator within sixty
(60) calendar days after the date of the mailing of the notification initiating arbitration. 
 If either the Company or
Reinsurer fails to appoint an arbitrator, or should the two arbitrators be unable to agree upon the choice of a third arbitrator, the American Arbitration Association will appoint the necessary arbitrators within thirty (30) calendar days after
the request to do so. 
 The arbitrators shall base their decision on the terms and conditions of this Agreement. However, if
the terms and conditions of this Agreement do not explicitly dispose of an issue in dispute between the parties, the arbitrators may base their decision on the customs and practices of the life insurance and life reinsurance industry together with
an interpretation of the law. The vote or approval of a majority of the arbitrators will decide any question considered by the arbitrators. The place of arbitration will be determined by the arbitrators. Each decision (including, without limitation,
each award) of the arbitrators will be final and binding on all parties and will be nonappealable, except that (at the request of either the Company or Reinsurer) any award of the arbitrators may be confirmed (or, if appropriate, vacated) by a
judgment entered by the court specified in Section 11.4. No such award or judgment will bear interest except as provided in Section 3.4. In no event may the arbitrators award punitive or exemplary damages. Each party will be responsible
for paying (a) all fees and expenses charged by its respective counsel, accountants, actuaries, and other representatives in conjunction with such arbitration and (b) one-half of the fees and expenses charged by each arbitrator.

 ARTICLE VIII 
 INSOLVENCY 
 Section 8.1 Insolvency of the
Company. In the event of the insolvency of the Company, all reinsurance made, ceded, renewed or otherwise becoming effective under this Agreement shall be payable by the Reinsurer directly to the Company or to its statutory liquidator,
receiver or statutory successor on the basis of the liability of the Company under the Covered Insurance Contracts without diminution because of the insolvency of the Company. It is understood, however, that in the event of the insolvency of the
Company, the liquidator, receiver or statutory successor of the Company shall give written notice of the pendency of a claim against the Company on a Covered Insurance Contract within a reasonable period of time after such claim is filed in the
insolvency proceedings and that during the pendency of such claim the Reinsurer may investigate such claim and interpose, at its own expense, in the proceeding where such claim is to be adjudicated, any defense or defenses which it may deem
available to the Company or its liquidator, receiver or statutory successor. It is further understood that the expense thus incurred by the Reinsurer shall be chargeable, subject to court approval, against the Company as part of the expense of
liquidation to the extent of a proportionate share of the benefit which may accrue to the Company solely as a result of the defense undertaken by the Reinsurer. 

  
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 ARTICLE IX 
 DURATION; RECAPTURE 
 Section 9.1 Duration. This
Agreement shall continue in force until such time as (i) the Company’s liability with respect to all Covered Insurance Contracts reinsured hereunder is terminated in accordance with their respective terms, or the Company has elected to
recapture the reinsurance of Covered Insurance Contracts in full in accordance with Section 9.3, and (ii) the Company has received payments which discharge such liability in full in accordance with the provisions of this Agreement. In no
event shall the interpretation of this Section 9.1 imply any unilateral right of the Reinsurer to terminate this Agreement; provided, however, that in the event that the Company fails to timely pay any material amount due the
Reinsurer hereunder, and such amount remains unpaid for thirty (30) calendar days, the Reinsurer shall have the right to terminate reinsurance hereunder upon the end of such period. In such case or in the event that following an insolvency of
the Company, the statutory liquidator, receiver or statutory successor of the Company terminates this Agreement, the provisions of Section 9.3 and Section 9.4 shall apply as if the Termination Date were a Recapture Date and the Reinsurer
shall be relieved of all liability under this Agreement to make future payments to the Company. 
 Section 9.2
Survival. Notwithstanding the other provisions of this Article IX, the terms and conditions of Articles I, VI and X and the provisions of Sections 11.1, 11.4, 11.6, 11.9 and 11.10 shall remain in full force and effect after the
Termination Date. 
 Section 9.3 Recapture. 

(a) Upon the occurrence of a Recapture Triggering Event, the Company shall have the right to recapture all, and not less than all, of the
reinsurance ceded under this Agreement, by providing the Reinsurer with written notice of its intent to effect recapture. Recapture of the Covered Insurance Contracts shall be effective on the tenth (10th) day following the day on which the
Company has provided the Reinsurer with such notice (the “Recapture Date”). 
 (b) In addition, all or a portion
of the reinsurance ceded under this Agreement may be recaptured with the mutual written consent of the parties hereto, including in connection with the establishment of a Buyers Facility. 

(c) If any Covered Insurance Contract is terminated or liabilities thereunder are recaptured strictly in accordance with the terms of such
Covered Insurance Contract and the consent of the Company is not required for such termination or recapture, the Company shall, upon ten (10) days’ prior written notice to the Reinsurer, recapture the liabilities ceded to the Reinsurer
hereunder that are attributable to such terminated Covered Insurance Contract or to the liabilities recaptured under such Covered Insurance Contract, as the case may be. 

  
 -16-

 (d) Following any recapture pursuant to this Section 9.3, subject to Section 9.2
and to the payment obligations described in Section 9.4, both the Company and the Reinsurer will be fully and finally released from all rights and obligations under this Agreement in respect of the recaptured portion of the Covered Insurance
Contract or Covered Insurance Contracts, including any claims of the Reinsurer to any modified coinsurance reserves held in connection with recaptured portion of the Covered Insurance Contracts, other than any payment obligations due hereunder prior
to the Recapture Date but still unpaid on such date. 
 Section 9.4 Recapture Payments. 

(a) In connection with a recapture in full pursuant to Section 9.3(a), the Reinsurer shall prepare a Settlement Statement (the
“Terminal Settlement Statement”) within sixty (60) calendar days of the Recapture Date setting forth the Net Settlement calculated in accordance with Exhibit A for the for the Terminal Accounting Period. If the amount of the
Net Settlement for the Terminal Accounting Period is positive, the Company shall pay such amount to the Reinsurer within five (5) calendar days of its receipt of the Terminal Settlement Statement. If the amount of the Net Settlement for the
Terminal Accounting Period is negative, the Reinsurer shall pay the absolute value of such amount to the Company at the time it delivers the Terminal Settlement Statement to the Company. In addition, on the Recapture Date or any other date on which
all of the reinsurance ceded under this Agreement is recaptured, any letter of credit posted pursuant to Section 4.3 shall be immediately surrendered and cancelled and any amount held in trust pursuant to Section 4.3 shall be immediately
returned to the Reinsurer, as the case may be. 
 (b) No recapture fee shall be payable in connection with a recapture in
connection with the establishment of a Buyers Facility pursuant to Section 9.3(b) and any recapture payment in connection therewith shall be as mutually agreed by the parties. 

(c) In connection with a recapture due to the termination or recapture by an underlying ceding company of a Covered Insurance Contract
pursuant to Section 9.3(c), the Company shall pay to the Reinsurer its quota share of any recapture fee received by the Company from such underlying ceding company in connection with the recapture and the Reinsurer shall pay to the Company its
quota share of any recapture payment paid by the Company to such underlying ceding company. 
 Section 9.5 Payment
Upon Termination. Promptly following the termination of this Agreement other than a termination in connection with a recapture in accordance with Sections 9.3 and 9.4 or a termination in accordance with the proviso clause in Section 9.1
or the last sentence of Section 9.1 (i) the Company and the Reinsurer shall implement a Net Settlement in accordance with Exhibit D for the Terminal Accounting Period and (ii) the Company shall use its reasonable best efforts to
collect amounts due from ceding companies under the Covered Insurance Contracts and pay to the Reinsurer an amount equal to the aggregate of the amount of assets actually held by the Company in respect of the Modified Coinsurance Amount at the time
of termination (including all Received Amounts so collected from ceding companies). In addition, on the Termination Date, any letter of credit posted pursuant to Section 4.3 shall be immediately surrendered and cancelled and any amount held in
trust pursuant to Section 4.3 shall be immediately returned to the Reinsurer, as the case may be. 

  
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 ARTICLE X 
 INDEMNIFICATION; DISCLAIMER 
 Section 10.1
Reinsurer’s Obligation to Indemnify. The Reinsurer hereby agrees to indemnify, defend and hold harmless the Company and its Affiliates and their respective directors, officers and employees (collectively, the “Company
Indemnified Parties”) from and against all losses, liabilities, claims, expenses (including reasonable attorneys’ fees and expenses) and damages reasonably and actually incurred by the Company to the extent arising from (i) any
breach of the covenants and agreements of the Reinsurer contained in this Agreement, except to the extent that such losses, liabilities, claims, expenses (including reasonable attorneys’ fees and expenses) and damages are attributable to acts
or omissions of a person who is a director, officer, employee, agent, representative, successor, or permitted assign of the Company or any of its Affiliates, unless such person is acting at the direction or request of the Reinsurer, and
(ii) any successful enforcement of this indemnity. 
 Section 10.2 Company’s Obligation to
Indemnify. The Company hereby agrees to indemnify, defend and hold harmless the Reinsurer and its Affiliates and their respective directors, officers and employees (collectively, the “Reinsurer Indemnified Parties”) from and
against all losses, liabilities, claims, expenses (including reasonable attorneys’ fees and expenses) and damages reasonably and actually incurred by the Reinsurer to the extent arising from (i) any breach of the covenants and agreements
of the Company contained in this Agreement, except to the extent that such losses, liabilities, claims, expenses (including reasonable attorneys’ fees and expenses) and damages are attributable to acts or omissions of a person who is a
director, officer, employee (other than in such employee’s capacity as an employee of the Company), agent, representative, successor, or permitted assign of the Reinsurer or any of its Affiliates, and (ii) any successful enforcement of
this indemnity. 
 Section 10.3 Indemnification Procedures. In the case of any Litigation asserted by a third
party (a “Third Party Claim”) against a party entitled to indemnification under this Agreement (the “Indemnified Party”), notice shall be given by the Indemnified Party to the party required to provide
indemnification (the “Indemnifying Party”) promptly after such Indemnified Party has actual knowledge of such Third Party Claim, and the Indemnified Party shall permit the Indemnifying Party (at the expense of such Indemnifying
Party and so long as the Indemnifying Party acknowledges in writing its obligation to indemnify the Indemnified Party for Losses related to such Third Party Claim) to assume the defense of such Third Party Claim, provided that (a) counsel for
the Indemnifying Party who shall conduct the defense of such Third Party Claim shall be reasonably satisfactory to the Indemnified Party, and the Indemnified Party may participate in such defense at such Indemnified Party’s expense, and
(b) the failure of any Indemnified Party to give notice as provided herein shall not relieve the Indemnifying Party of its indemnification obligation under this Agreement except to the extent that such failure results in a lack of actual notice
to the Indemnifying Party and such Indemnifying Party is materially prejudiced as a result of such failure to give notice. If the Indemnifying Party does not promptly assume the defense of such Third Party Claim following notice thereof, the
Indemnified Party shall be entitled to assume and control such defense and to settle or agree to pay in full such Third Party Claim without the consent of the Indemnifying Party without prejudice to the ability of the Indemnified Party to enforce
its claim for indemnification against the Indemnifying Party hereunder. Except with the prior written consent of the Indemnified Party, no Indemnifying Party, in the defense of any such Third Party Claim, shall consent to entry of any judgment or
enter into any settlement that (i) provides for injunctive or other nonmonetary relief affecting the Indemnified Party, (ii) does not include as an unconditional term thereof the giving by each claimant or plaintiff to such Indemnified
Party of an irrevocable release from all liability with respect to such Third Party Claim, or (iii) would restrict such Indemnified Party’s ability to conduct its business in the ordinary course or would otherwise have a materially adverse
impact on the business of the Indemnified Party. If the Indemnified Party in good faith determines that the conduct of the defense or any proposed settlement of any Third Party Claim would reasonably be expected to affect adversely the Indemnified
Party’s Tax liability, or that the Indemnified Party may have available to it one or more defenses or counterclaims that are inconsistent with one or more of those that may be available to the Indemnifying Party in respect of such Third Party
Claim, the Indemnified Party shall have the right at all times to take over and control the defense, settlement, negotiation or Litigation relating to any such Third Party Claim at the sole cost of the Indemnifying Party, provided that if the
Indemnified Party does so take over and control, the Indemnified Party shall not settle such Third Party Claim without the written consent of the Indemnifying Party, such consent not to be unreasonably withheld, conditioned or delayed. In any event,
the Reinsurer and the Company shall cooperate in the defense of any Third Party Claim subject to this Article X and the records of each shall be reasonably available to the other with respect to such defense. 

  
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 Section 10.4 Disclaimer. The Reinsurer hereby acknowledges and agrees
that the Reinsurer is not relying in any way upon any duty of utmost good faith or other similar duty of disclosure on the part of the Company (a “Special Duty”) in connection with the cession of liabilities from the Company to the
Reinsurer as of the Effective Time. Accordingly, as an inducement for the Company to enter into the transactions contemplated by this Agreement, the Reinsurer hereby agrees that it will not institute any arbitration or other proceeding against the
Company or assert any claim or defense against the Company in any arbitration or other proceeding with respect to the liabilities assumed hereunder based in whole or in part upon any Special Duty as of the Effective Time; provided,
however, that the Reinsurer reserves all of its rights and remedies in respect of any Special Duty arising after the Effective Time. 
 ARTICLE XI 
 MISCELLANEOUS 

Section 11.1 Notices. Any notice, request or other communication to be given by any party hereunder shall be in
writing and shall be delivered personally, sent by registered or certified, postage prepaid, or by overnight courier with written confirmation of delivery. Any such notice shall be deemed given when so delivered personally, or if mailed, on the date
shown on the receipt therefor, or if sent by overnight courier, on the date shown on the written confirmation of delivery. Such notices shall be given to the following address: 

 

			
	 To Company:        
	  	Security Life of Denver Insurance Company
		  	Attention: President
		  	c/o ING North America Insurance Corporation
		  	5780 Powers Ferry Road NW
		  	Atlanta, GA 30327

  
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	 With concurrent
	  	
	 copies to:
	  	ING North America Insurance Corporation
		  	5780 Powers Ferry Road NW Atlanta, GA 30327
		  	Attention: Corporate General Counsel
		
		  	and
		
		  	David A. Massey, Esq.
		  	Sutherland Asbill & Brennan LLP
		  	1275 Pennsylvania Ave., NW
		  	Washington, DC 20004-2415
		
	 To the Reinsurer:
	  	Hannover Life Reassurance Company of America
		  	800 North Magnolia Avenue, Suite 1400
		  	Orlando, Florida 32803
		  	Attention: President
		
	 With concurrent copies to:    
	  	Locke Lord Bissell & Liddell LLP
		  	401 9th Street, N.W. Suite 400 South
		  	Washington, DC 20004
		  	Attention: William J. Kelty, III, Esq.
		
		  	and
		
		  	Debevoise & Plimpton LLP
		  	919 Third Avenue
		  	New York, NY 10022
		  	Attention: Nicholas F. Potter, Esq.

 Section 11.2 Entire Agreement. This Agreement may not be amended or modified in any
respect whatsoever except by instrument in writing signed by the parties hereto. This Agreement, the other SLD-HLRUS Reinsurance Agreements, the Asset Purchase Agreement, the Administrative Services Agreement, the ING Ballantyne Administrative
Services Agreement, the SLD-HLRI Reinsurance Agreement, the ING Asset Management Services Agreement and the other documents delivered pursuant hereto, constitute the entire agreement between the parties hereto with respect to the subject matter
hereof and supersede all prior agreements, understandings, negotiations, discussions, whether oral or written, of the parties and there are no general or specific warranties, representations or other agreements by or among the parties in connection
with the entering into of this Agreement or the subject matter hereof except as specifically set forth or contemplated herein. 

Section 11.3 Captions. The captions of this Agreement are for convenience of reference only and shall not define or
limit any of the terms or provisions hereof. 

  
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 Section 11.4 Governing Law and Jurisdiction. This Agreement shall be
governed by and construed in accordance with the laws of the State of New York applicable to contracts entered into therein, without reference to principles of choice of law or conflicts of laws. Each party hereto irrevocably and unconditionally
submits to the exclusive jurisdiction of any State or Federal Court sitting in New York, over any suit, action or proceeding arising out of or relating to this Agreement. Each party hereto agrees that service of any process, summons, notice or
document by U.S. registered mail, shall be effective service of process for any action, suit or proceeding brought against such party in such court. Each party hereto irrevocably and unconditionally waives any objection to the laying of venue of any
such suit, action or proceeding brought in any such court and any claim that any such action, suit or proceeding brought in any such court has been brought in an inconvenient forum. Each party hereto agrees that final judgment in any such action,
suit or proceeding brought in any such court shall be conclusive and binding upon such party and may be enforced in any other courts to whose jurisdiction such party may be subject, by suit upon such judgment. 

Section 11.5 No Third Party Beneficiaries. Except as otherwise expressly set forth in any provision of this Agreement,
nothing in this Agreement is intended or shall be construed to give any Person, other than the parties hereto, any legal or equitable right, remedy or claim under or in respect of this Agreement or any provision contained herein. 

Section 11.6 Expenses. Except as otherwise provided herein, the parties hereto shall each bear their respective
expenses incurred in connection with the negotiation, preparation, execution, and performance of this Agreement and the transactions contemplated hereby, including, without limitation, all fees and expenses of counsel, actuaries and other
representatives. 
 Section 11.7 Counterparts. This Agreement may be executed by the parties hereto in
separate counterparts, each of which when so executed and delivered shall be an original, but all such counterparts shall together constitute one and the same instrument. Each counterpart may consist of a number of copies hereof each signed by less
than all, but together signed by all of the parties hereto. Each counterpart may be delivered by facsimile transmission, which transmission shall be deemed delivery of an originally executed document. 

Section 11.8 Severability. Any term or provision of this Agreement which is invalid or unenforceable in any
jurisdiction shall, as to that jurisdiction, be ineffective to the extent of such invalidity or unenforceability without rendering invalid or unenforceable the remaining terms and provisions of this Agreement or affecting the validity or
enforceability of any of the terms or provisions of this Agreement in any other jurisdiction, so long as the economic or legal substance of the transactions contemplated hereby is not affected in any manner materially adverse to any party. If any
provision of this Agreement is so broad as to be unenforceable, that provision shall be interpreted to be only so broad as is enforceable. 
 Section 11.9 Waiver of Jury Trial; Multiplied and Punitive Damages. Each of the parties hereto irrevocably waives, with respect to any first party action filed by the other party (but
not as to any action by one party against the other seeking indemnification for a third party claim against the party initiating the action, to the extent that such damages may be recoverable as part of the indemnification by the indemnified party)
(i) any and all right to trial by jury, and (ii) any right to punitive, incidental, consequential or multiplied damages, either pursuant to common law or statute, in any legal proceedings arising out of or related to this Agreement or the
transactions contemplated hereby. 

  
 -21-

 Section 11.10 Treatment of Confidential Information. 

(a) The parties agree that, other than as contemplated by this Agreement and to the extent permitted or required to implement the
transactions contemplated by this Agreement, the parties will keep confidential and will not use or disclose the other party’s Confidential Information and the terms and conditions of this Agreement, including, without limitation, the exhibits
and schedules hereto, except as otherwise required by applicable Law or any order or ruling of any state or national insurance regulatory authority, the Securities and Exchange Commission or any other Governmental Entity. 

(b) The confidentiality obligations contained in this Agreement or in any other agreement between the parties hereto, as they relate to
the reinsurance hereunder, shall not apply to the federal Tax structure or federal Tax treatment of this Agreement and each party hereto may disclose to any and all persons, without limitation of any kind, the federal Tax structure and federal Tax
treatment of this Agreement; provided, that such disclosure may not be made until the earliest of (x) the date of the public announcement of discussions relating to this Agreement, (y) the date of the public announcement of this
Agreement, or (z) the date of the execution of this Agreement. The preceding sentence is intended to cause this Agreement to be treated as not having been offered under conditions of confidentiality for purposes of Section 1.6011-4(b)(3)
(or any successor provision) of the Treasury Regulations promulgated under Section 6011 of the Code, and shall be construed in a manner consistent with such purpose. Subject to the provision with respect to disclosure in the first sentence of
this subsection (b), each party hereto acknowledges that it has no proprietary or exclusive rights to the federal Tax structure of this Agreement or any federal Tax matter or federal Tax idea related to this Agreement. 

Section 11.11 Assignment. This Agreement will inure to the benefit of and be binding upon the respective successors
and permitted assigns of the parties. Except as provided below in this Section 11.11, neither party may assign any of its duties or obligations hereunder without the prior written consent of the other party; provided, however,
that this Agreement shall inure to the benefit and bind those who, by operation of law, become successors to the parties, including, without limitation, any liquidator, rehabilitator, receiver or conservator and any successor, merged or consolidated
entity. The Reinsurer shall be entitled to assign its administrative duties hereunder without the prior written consent of the Company, unless the person or entity to whom such duties are to be assigned is not, at the time of such assignment, a
subsidiary of the Reinsurer, in which event the Reinsurer shall obtain the prior written consent of the Company, such consent not to be unreasonably withheld. 
 Section 11.12 Service of Process. The Reinsurer hereby designates The Corporation Trust Company as its true and lawful attorney upon whom may be served any lawful process in any action,
suit or proceeding instituted by or on behalf of the Company. The Company hereby designates the Commissioner as its true and lawful attorney upon whom may be served any lawful process in any action, suit or proceeding instituted by or on behalf of
the Reinsurer. 

  
 -22-

 [The rest of this page intentionally left blank.] 

  
 -23-

 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed effective
January 1, 2009. 
  

			
	SECURITY LIFE OF DENVER INSURANCE COMPANY
		
	By:	 	/s/ David Pendergrass
		 	Name:    David Pendergrass
		 	Title:      Senior Vice President

  

			
	HANNOVER LIFE REASSURANCE
COMPANY OF AMERICA
		
	By:	 	/s/ Peter R. Schaefer
		 	Name:    Peter R. Schaefer
		 	Title:      President and CEO
		
	By:	 	/s/ Jeffrey R. Burt
		 	Jeffrey R. Burt

  

  
 REINSURANCE
AGREEMENT 
 SIGNATURE PAGE 

 EXHIBIT A 
 Net Settlement 
 The Net Settlement with respect to any Accounting Period is equal
to the following: 
 a) the Additional Reinsurance Premium; minus 
 b) the Benefit Payments; plus 
 c) the Modified Coinsurance Investment Income and the
Reinsurance IMR Investment Income; minus 
 d) the Modified Coinsurance Amount as of the close of such Accounting Period less the Modified
Coinsurance Amount as of the close of the preceding Accounting Period (the “Modified Coinsurance Adjustment”); minus 

e) the Reinsurance IMR as of the close of such Accounting Period less the Reinsurance IMR as of the close of the preceding Accounting Period; minus

 f) with respect to a Terminal Accounting Period ending on the Recapture Date only, an amount equal to the difference (whether positive or
negative) between (i) the IFRS Reserves as of the close of the Terminal Accounting Period and (ii) the Modified Coinsurance Amount as of the close of the Terminal Accounting Period; 
 provided that with respect to the Modified Coinsurance Investment Income, the Reinsurance IMR Investment Income, the Modified Coinsurance Adjustment, or the Reinsurance IMR for an Accounting
Period, to the extent that the calculation of any of such items would result in an amount payable to the Reinsurer, only such amounts as are actually received by the Company from the ceding companies under the Covered Insurance Contracts by way of
payment or offset or otherwise (“Received Amounts”) shall be included in the Net Settlement; provided further that to the extent that the Reinsurer makes any payments during an Accounting Period to or on behalf of the Company
in respect of Reinsured Liabilities, the amount of any such payments shall be excluded from the Net Settlement; and provided further that to the extent the Reinsurer receives any Additional Reinsurance Premium in respect of an Accounting
Period during such Accounting Period, the amount of any such Additional Reinsurance Premium received shall be excluded from the Net Settlement. 

 EXHIBIT B 
 IFRS Reserve Methodology and Components 
 Methodology 

An initial defined reserve method consistent with the requirements of US GAAP was employed to develop the IFRS liability. This was done over the 30
year period of the projections. A VOBA was determined following the development of the IFRS liability. 
 Components used in the calculation

 Premiums 
 Fee income 

Interest 
 Mortality 

Persistency 
 Expense allowances 

Internal expenses 
 Third party retrocession
cost, including adjustments for experience refunds and LCF’s. Assumed recaptures and experience refunds 
 Collateral costs 

Pads were applied to interest, death benefits, NAR, third party retrocession costs, and collateral costs. 

 Schedule 1.1(a) 

Covered Insurance Contracts 
 (including all amendments to such contracts through and including the Effective Time) 
 (i)
Covered Insurance Contracts Reinsured on a Coinsurance/Modified Coinsurance Basis 
  

	 	A.	Treaty 0597-1783 between AGL Life Assurance Company and SLD, effective 6/1/1997 

 

	 	B.	Treaty 0024-0447 between American Memorial Life Insurance Company and SLD, effective 8/1/1983 

 

	 	C.	Treaty 0565-0063 between American Woodmen’s Life Insurance Company and SLD, effective 2/1/1967 

 

	 	D.	Treaty 0078-0081 between Conseco (formerly Lamar Life) and SLD, effective 3/1/1981 

 

	 	E.	Treaty 0267-0842 between Conseco Life Insurance Company and SLD, effective 9/30/1983 

 

	 	F.	Treaty 7327 between Golden Gate and SLD, effective 10/1/2004 

  

	 	G.	Treaty 0564-0212 between Grand Pacific Life Insurance Company and SLD, effective 4/1/1985 

 

	 	H.	Treaty 0203-1377 between Guardian Life Insurance Company of America and SLD, effective 7/1/1995 

 

	 	I.	Treaty 0044-1108 between Metropolitan Life Insurance Company and SLD, effective 1/1/1992 (Treaty originally entered between New England Mutual Life Insurance Company,
which merged into Metropolitan in August 1996) 

  

	 	J.	Treaty 0570-1180 between Pacific Mutual Life Insurance Company and SLD, effective 1/1/1984 

 

	 	K.	Treaty 0153-3586 between Pruco Life Insurance Company and SLD, effective 7/1/2002 

 

	 	L.	Treaty 0051-0455 between Security Benefit Life and SLD, effective 7/1/1983 

 

	 	M.	Treaty 0493-0463 between Security Mutual Life and SLD, effective 7/1/1978 (co/modco) 

 

	 	N.	Treaty 0493-0464 between Security Mutual Life Insurance Company and SLD, effective 7/1/1978 

 

	 	O.	Treaty 541 between United Fidelity Life Insurance Company and SLD, effective 11/30/1982 

 

	 	P.	Treaty 0491-0560 between United Presidential Life Ins Company and SLD, effective 12/1/1984 

 (ii) Covered Insurance Contracts Reinsured on a Coinsurance Basis 

 

	 	A.	All Covered Insurance Contracts other than those listed in Schedule 1.1(a)(i), including without limitation, the following treaties: 

 

													
	 	 	  	Treaty
Number	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	 	1.	  	  	0151-1099	  	Aachener Ruckversicherungs Gesellschaft	  	SLD	  	1/11/92	  	YRT
	 	2.	  	  	0432-0002A	  	Abraham Lincoln Insurance Company (used to be Capital Savings Life Insurance Company)	  	SLD	  	12/23/70	  	COINS
	 	3.	  	  	0432-0002B	  	Abraham Lincoln Insurance Company (used to be Capital Savings Life Insurance Company)	  	SLD	  	5/1/71	  	COINS
	 	4.	  	  	0432-0001	  	Abraham Lincoln Insurance Company (used to be Lincoln Continental Life Insurance Company)	  	SLD	  	7/1/69	  	YRT
	 	5.	  	  	0099-6706	  	Acacia Life Ins Company	  	SLD	  	1/1/04	  	YRT
	 	6.	  	  	0099-1817	  	Acacia Life Insurance Company	  	SLD	  	7/1/97	  	YRT
	 	7.	  	  	0099-2489	  	Acacia Life Insurance Company	  	SLD	  	6/1/00	  	YRT
	 	8.	  	  	0099-2199	  	Acacia Life Insurance Company	  	SLD	  	08/01/99	  	COINS
	 	9.	  	  	0099-6746	  	Acacia Life Insurance Company	  	SLD	  	9/1/03	  	YRT
	 	10.	  	  	0017**-0730	  	Acacia Mutual Life Insurance Company	  	SLD	  	5/1/88	  	YRT
	 	11.	  	  	0099-0761 (3099F)	  	Acacia Mutual Life Insurance Company	  	SLD	  	1/1/88	  	YRT
	 	12.	  	  	0099-1086	  	Acacia Mutual Life Insurance Company	  	SLD	  	10/1/92	  	YRT
	 	13.	  	  	0099-0003	  	Acacia Mutual Life Insurance Company	  	SLD	  	9/1/87	  	MRT
	 	14.	  	  	0099-1448	  	Acacia Mutual Life Insurance Company	  	SLD	  	1/9/96	  	YRT
	 	15.	  	  	0492-0004 (B)	  	Academy Life and Accident Insurance Corporation	  	SLD	  	10/22/63	  	YRT
	 	16.	  	  	0492-0069B	  	Academy Life Insurance Company	  	SLD	  	7/10/67	  	COINS
	 	17.	  	  	0492-0005	  	Academy Life Insurance Company	  	SLD	  	1/1/73	  	YRT
	 	18.	  	  	0492-0004 (A)	  	Academy Life Insurance; Pension Life Insurance Company of America; Allegheny National Life Insurance Company	  	SLD	  	1/1/74	  	YRT
	 	19.	  	  	6200-4726	  	Acadia Life Ltd.	  	SLD	  	1/1/03	  	MRT
	 	20.	  	  	0597-2840	  	AGL Life Assurance Company	  	SLD	  	8/1/01	  	YRT
	 	21.	  	  	0022-0007	  	AIG Life Insurance Company	  	SLD	  	1/1/87	  	YRT
	 	22.	  	  	0022-0008	  	AIG Life Insurance Company	  	SLD	  	8/1/98	  	MRT
	 	23.	  	  	0022-0777	  	AIG Life Insurance Company	  	SLD	  	8/1/88	  	COINS
	 	24.	  	  	0593-1100	  	Alexander Hamilton Life Insurance Company	  	SLD	  	10/1/92	  	COINS
	 	25.	  	  	0593-1130	  	Alexander Hamilton Life Insurance Company (Jefferson Pilot)	  	SLD	  	1/1/93	  	MRT
	 	26.	  	  	0593-0764	  	Alexander Hamilton Life Insurance Company of America	  	SLD	  	7/1/88	  	YRT
	 	27.	  	  	0183-1587	  	All American Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	 	28.	  	  	0183-1836	  	All American Life Insurance Company	  	SLD	  	10/15/97	  	COINS
	 	29.	  	  	0183-1220	  	All American Life Insurance Company	  	SLD	  	6/1/94	  	YRT
	 	30.	  	  	0183-1775	  	All American Life Insurance Company (now AIG)	  	SLD	  	6/1/95	  	YRT
	 	31.	  	  	0017-6588	  	Allianaz Life Insurance Co of North America	  	SLD	  	10/15/03	  	YRT
	 	32.	  	  	0017-6846	  	Allianz Life Insurance Co of North America	  	SLD	  	1/1/04	  	COINS
	 	33.	  	  	0017-6886	  	Allianz Life Insurance Co of North America	  	SLD	  	1/1/04	  	YRT
	 	34.	  	  	0009-0163	  	Allianz Life Insurance Company of North America	  	SLD	  	12/1/86	  	YRT
	 	35.	  	  	0422-0013	  	Allied Life Insurance Company, Reassure America Life Insurance Company	  	SLD	  	2/1/87	  	COINS
	 	36.	  	  	0120-7282	  	Allstate Life Insurance Co of NY	  	SLD	  	10/1/03	  	YRT
	 	38.	  	  	0217-2156	  	Allstate Life Insurance Company	  	SLD	  	3/1/99	  	YRT
	 	39.	  	  	0217-4626	  	Allstate Life Insurance Company	  	SLD	  	5/5/03	  	YRT
	 	40.	  	  	0217-1422	  	Allstate Life Insurance Company	  	SLD	  	9/15/95	  	YRT

  
 -2-

													
	 	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	 	41.	  	  	0120-3424	 	Allstate Life of N.Y.	  	SLD	  	6/3/02	  	COINS
	 	42.	  	  	****-0104A	 	Amalgamated Labor Life Insurance Company	  	SLD	  	3/1/77	  	YRT
	 	43.	  	  	****-0103A & E	 	Amalgamated Labor Life Insurance Company	  	SLD	  	3/1/77	  	LPR
	 	44.	  	  	3568	 	America Financial Life and Annuity	  	SLD	  	9/1/02	  	COINS
	 	45.	  	  	0536-0042	 	America Republic Insurance Company	  	SLD	  	3/29/82	  	YRT
 (#42) MRT

(#43 – 45)

	 	46.	  	  	****-0028	 	American Community Life Insurance Company	  	SLD	  	8/15/62	  	YRT
	 	47.	  	  	0407-0286	 	American Country Life Insurance Company	  	SLD	  	2/1/69	  	YRT
	 	48.	  	  	0053-0749	 	American Crown Life Insurance Company	  	SLD	  	7/1/88	  	COINS
	 	49.	  	  	****-0016	 	American Educators Life Insurance Company	  	SLD	  	08/01/71	  	LPR
	 	50.	  	  	####-515A	 	American Educators Life Insurance Company	  	SLD	  	1/1/78	  	YRT
	 	51.	  	  	0223-0099 (Second
contract in treaty)	 	American Employees Insurance Company	  	SLD	  	2/12/55	  	YRT
	 	52.	  	  	****-0099 (Third
contract in treaty)	 	American Employees Insurance Company	  	SLD	  	6/28/56	  	YRT
	 	53.	  	  	0330-2241	 	American Enterprise Life Insurance Company	  	SLD	  	12/1/99	  	YRT
	 	54.	  	  	****-0427A	 	American Estate Life Insurance Company	  	SLD	  	10/1/69	  	YRT
	 	55.	  	  	****-0427B	 	American Estate Life Insurance Company	  	SLD	  	5/27/65	  	YRT
	 	58.	  	  	0352-5826	 	American Family Life Insurance Company	  	SLD	  	7/1/03	  	YRT
	 	59.	  	  	0245-0058A	 	American Fidelity Assurance Company (used to be Great Life Insurance Company)	  	SLD	  	9/1/70	  	COINS
	 	60.	  	  	***-0060	 	American Fidelity Assurance Company (used to be Paramount American Life Insurance Company)	  	SLD	  	9/1/82	  	YRT
	 	61.	  	  	****-0409	 	American Fidelity Assurance Company (successor to American Standard Life And Accident Insurance Company)	  	SLD	  	9/30/88	  	YRT
	 	62.	  	  	0245-0056	 	American Fidelity Assurance Company (used to be Old Security Life Insurance Co)	  	SLD	  	1/11/72	  	YRT
	 	63.	  	  	0245-0059	 	American Fidelity Assurance Company (used to be American Continental Life Insurance Company)	  	SLD	  	1/1/78	  	LPR
	 	64.	  	  	0245-0055	 	American Fidelity Assurance Company (used to be American Standard Life and Accident Insurance Co).	  	SLD	  	1/1/72	  	YRT
	 	65.	  	  	0245-0054	 	American Fidelity Assurance Company (used to be American Standard Life and Accident Insurance Co).	  	SLD	  	8/1/68	  	MRT
	 	66.	  	  	0245-0053	 	American Fidelity Assurance Company (used to be American Standard Life and Accident Insurance Co).	  	SLD	  	1/1/72	  	LPR
	 	67.	  	  	0245-0058B	 	American Fidelity Assurance Company (used to be Great Life Insurance Co)	  	SLD	  	Unknown,
signed 10/21/70	  	YRT
	 	68.	  	  	0245-0052	 	American Fidelity Assurance Company (used to be Old Security Life Insurance Company)	  	SLD	  	1/11/72	  	YRT
	 	69.	  	  	0245-0051	 	American Fidelity Assurance Company (used to be Old Security Life Insurance Co).	  	SLD	  	1/1/73	  	LPR
	 	70.	  	  	0146-0018	 	American Founders Life Insurance Company	  	SLD	  	9/1/87	  	YRT
	 	71.	  	  	0146-0019	 	American Founders Life Insurance Company	  	SLD	  	8/1/86	  	MRT
	 	72.	  	  	0219-0499	 	American Founders Life Insurance Company	  	SLD	  	12/2/85	  	YRT
	 	73.	  	  	0219-0500	 	American Founders Life Insurance Company	  	SLD	  	4/1/61	  	YRT
	 	74.	  	  	0219-0501	 	American Founders Life Insurance Company	  	SLD	  	4/1/61	  	COINS
	 	75.	  	  	0219-0504	 	American Founders Life Insurance Company	  	SLD	  	12/2/85	  	MRT
	 	76.	  	  	0202-1292	 	American General Life Insurance Co	  	SLD	  	1/1/86	  	YRT
	 	77.	  	  	0140-3226	 	American General Life Insurance Company	  	SLD	  	1/1/99	  	YRT
	 	79.	  	  	0110-0902	 	American General Life Insurance Company	  	SLD	  	10/1/91	  	COINS
	 	80.	  	  	0140-1528	 	American General Life Insurance Company	  	SLD	  	3/1/98	  	COINS
	 	81.	  	  	0140-1527	 	American General Life Insurance Company	  	SLD	  	3/1/96	  	YRT
	 	82.	  	  	0183-1510	 	American General Life Insurance Company	  	SLD	  	9/1/95	  	YRT
	 	83.	  	  	0072-1400	 	American General Life Insurance Company	  	SLD	  	9/1/95	  	YRT
	 	84.	  	  	0202-2177	 	American General Life Insurance Company	  	SLD	  	10/1/98	  	YRT
	 	85.	  	  	0202-2176	 	American General Life Insurance Company	  	SLD	  	10/1/98	  	YRT
	 	86.	  	  	0140-2175	 	American General Life Insurance Company	  	SLD	  	10/1/98	  	YRT
	 	87.	  	  	0110-2543	 	American General Life Insurance Company	  	SLD	  	10/1/98	  	YRT
	 	88.	  	  	0072-1835	 	American General Life Insurance Company	  	SLD	  	10/15/97	  	COINS

  
 -3-

													
	 	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	 	89.	  	  	0140-4466	 	American General Life Insurance Company	  	SLD	  	12/31/02	  	COINS
	 	90.	  	  	0140-2839	 	American General Life Insurance Company	  	SLD	  	3/1/01	  	YRT
	 	91.	  	  	0072-1606	 	American General Life Insurance Company	  	SLD	  	7/1/96	  	YRT
	 	92.	  	  	0072-1607	 	American General Life Insurance Company	  	SLD	  	7/1/96	  	COINS
	 	93.	  	  	0072-0412	 	American General Life Insurance Company (successor to The Old Line Life Insurance Company of America)	  	SLD	  	6/1/89	  	COINS
	 	94.	  	  	0072-1773	 	American General Life Insurance Company	  	SLD	  	4/1/97	  	YRT
	 	95.	  	  	0183-1774	 	American General Life Insurance Company	  	SLD	  	6/1/95	  	YRT
	 	96.	  	  	0140-1035	 	American General Life Insurance Company	  	SLD	  	6/1/92 for
facultative,
10/1/92 for
automatic
business	  	MRT
	 	97.	  	  	0140-1031	 	American General Life Insurance Company	  	SLD	  	6/1/92	  	YRT
	 	98.	  	  	0140-2959	 	American General Life Insurance Company	  	SLD	  	Unknown	  	COINS
	 	99.	  	  	0140-2874	 	American General Life Insurance Company	  	SLD	  	9/5/98	  	YRT
	 	100.	  	  	0072-2798	 	American General Life Insurance Company (AGL)	  	SLD	  	3/1/01	  	YRT
	 	101.	  	  	3**3-0368	 	American General Life Insurance Company (successor to New Jersey Life Insurance Company)	  	SLD	  	9/1/86	  	YRT
	 	102.	  	  	3**3-0367	 	American General Life Insurance Company (successor to New Jersey Life Insurance Company)	  	SLD	  	11/1/86	  	COINS
	 	103.	  	  	****-0406	 	American General Life Insurance Company (successor to Pioneer American Insurance Company)	  	SLD	  	Unknown,
witnessed
8/4/48	  	YRT
	 	104.	  	  	0072-0791	 	American General Life Insurance Company (used to be the Old Line Life Insurance Company of America).	  	SLD	  	6/1/89	  	YRT
	 	105.	  	  	0579-0024	 	American Guardian Life Assurance Company	  	SLD	  	1/1/86	  	YRT
	 	106.	  	  	0597-1771	 	American Guardian Life Assurance Company	  	SLD	  	4/1/97	  	YRT
	 	107.	  	  	0607-0065	 	American Guardian Life Assurance Company (successor to Annapolis Life Insurance Company)	  	SLD	  	1/1/86	  	YRT
	 	108.	  	  	0547-0026	 	American Home Life Insurance Company	  	SLD	  	12/1/82	  	YRT
	 	109.	  	  	0023-0031	 	American International Insurance Company	  	SLD	  	12/01/82	  	MRT
	 	110.	  	  	0023-0030	 	American International Life Assurance	  	SLD	  	1/1/87	  	YRT
	 	111.	  	  	0023-0775	 	American International Life Assurance Company of NY	  	SLD	  	8/1/88	  	COINS
	 	112.	  	  	****-0417	 	American Memorial Life Assurance Company	  	SLD	  	3/1/83	  	YRT
	 	113.	  	  	1489	 	American Merchant Life Insurance Company (assumed from Loyalty Life Insurance Company) (marked Reassurance American Life Insurance Corporation)	  	SLD	  	12/1/85	  	COINS
	 	114.	  	  	037, 038	 	American Mutual Life Insurance Company	  	SLD	  	9/1/82	  	COINS
(037) YRT
(038)
	 	115.	  	  	0182-1290	 	American Mutual Life Insurance Company	  	SLD	  	6/1/94	  	YRT
	 	116.	  	  	0598-2963	 	American National Insurance Company	  	SLD	  	11/1/97	  	YRT
	 	117.	  	  	0598-1769	 	American National Insurance Company	  	SLD	  	7/1/97	  	YRT
	 	118.	  	  	0598-0048	 	American National Insurance Company (successor to American Security Life Insurance Company)	  	SLD	  	1/1/86	  	YRT
	 	119.	  	  	0611-0040	 	American National Life Insurance Company (American Health and Life assigned to ANLIC effective June 30, 1987)	  	SLD	  	6/12/86	  	MRT
	 	120.	  	  	0611-0039	 	American National Life Insurance Company (American Health and Life Insurance Company assigned to ANLIC, effective June 30, 1987)	  	SLD	  	04/01/86	  	YRT
	 	121.	  	  	****-0041	 	American Pacific Life Insurance Company	  	SLD	  	6/15/70	  	YRT
	 	122.	  	  	0038-0734	 	American Physicians Life Insurance Company	  	SLD	  	7/15/88	  	YRT
	 	123.	  	  	0038-0735	 	American Physicians Life Insurance Company	  	SLD	  	7/15/88	  	YRT
	 	124.	  	  	7536-2837	 	American Republic Insurance Company	  	SLD	  	6/22/01	  	COINS
	 	125.	  	  	0536-0046	 	American Republic Insurance Company	  	SLD	  	11/1/82	  	MRT
	 	126.	  	  	0598-0049	 	American Security Life Insurance Company	  	SLD	  	1/1/86	  	MRT
	 	127.	  	  	****-0520	 	American Travellers (Transport Life Insurance Company)	  	SLD	  	Unknown	  	MRT
	 	128.	  	  	0001-0903	 	American United Life Insurance Company	  	SLD	  	2/1/91	  	COINS
	 	129.	  	  	0001-2928	 	American United Life Insurance Company	  	SLD	  	3/1/02	  	YRT
	 	130.	  	  	0001-1163	 	American United Life Insurance Company	  	SLD	  	6/1/93	  	YRT
	 	132.	  	  	***-0050	 	American Western Life Insurance Company	  	SLD	  	Unknown	  	YRT
	 	133.	  	  	0069-0787	 	Americo Financial L & A (used to be The College Life Insurance Company of America).	  	SLD	  	7/1/89	  	YRT

  
 -4-

													
	 	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	 	Basis
	 	134.	  	  	0069-3569	 	Americo Financial Life & Annuity	  	SLD	  	9/1/02	 	YRT
	 	135.	  	  	0069-4386	 	Americo Financial Life & Annuity Insurance Company	  	SLD	  	1/1/03	 	COINS
	 	136.	  	  	0069-4387	 	Americo Financial Life & Annuity Insurance Company	  	SLD	  	1/1/03	 	COINS
	 	137.	  	  	0069-2949	 	Americo Financial Life and Annuity Insurance Company	  	SLD	  	1/1/02	 	COINS
	 	138.	  	  	0069-2950	 	Americo Financial Life and Annuity Insurance Company	  	SLD	  	1/1/02	 	COINS
	 	140.	  	  	0109-6087	 	Ameritas Life Insurance Company	  	SLD	  	6/20/03	 	YRT
	 	141.	  	  	0341-2491	 	Ameritas Life Insurance Company	  	SLD	  	6/1/00	 	YRT
	 	142.	  	  	0109-2194	 	Ameritas Life Insurance Company	  	SLD	  	08/01/99	 	YRT
	 	143.	  	  	0109-2405	 	Ameritas Life Insurance Corp.	  	SLD	  	11/1/98	 	YRT
	 	144.	  	  	0109-1020	 	Ameritas Life Insurance Corp.	  	SLD	  	4/1/92	 	YRT
	 	145.	  	  	0109-0932	 	Ameritas Life Insurance Corp.	  	SLD	  	1/1/92	 	YRT
	 	146.	  	  	0109-2488	 	Ameritas Life Insurance Corp.	  	SLD	  	6/1/00	 	YRT
	 	147.	  	  	0109-6526	 	Ameritas Life Insurance Corp.	  	SLD	  	7/1/01	 	COINS
	 	149.	  	  	0109-2255
 0341-2751

0099-2752
 0347-2753
	 	Ameritas Life Insurance Corp. (2255), Ameritas Variable Life Insurance Company (2751), Acacia Life Insurance Company (2752), Acacia National Life Insurance Company
(2753)	  	SLD	  	1/1/00	 	COINS
 (2255),
 YRT (2751,
 2752,
 2753)

	 	150.	  	  	0109-1040	 	Ameritas Life Insurance Corporation	  	SLD	  	7/1/92	 	YRT
	 	151.	  	  	0182-1788	 	Amerus Life Insurance Company	  	SLD	  	4/1/97	 	YRT
	 	152.	  	  	0133-2946	 	Amerus Life Insurance Company	  	SLD	  	4/1/02	 	COINS
	 	153.	  	  	0182-5846	 	Amerus Life Insurance Company	  	SLD	  	1/1/98	 	COINS
	 	154.	  	  	0182-5786	 	Amerus Life Insurance Company	  	SLD	  	7/1/03	 	YRT
	 	155.	  	  	0182-5806	 	Amerus Life Insurance Company	  	SLD	  	6/1/03	 	YRT
	 	156.	  	  	0182-5069	 	Amerus Life Insurance Company	  	SLD	  	4/1/03	 	YRT
	 	157.	  	  	0182-5226	 	Amerus Life Insurance. Company	  	SLD	  	2/1/03	 	YRT
	 	158.	  	  	0075-0829	 	Anchor (Ceding Company used to be Mutual Benefit Life Insurance Co).	  	SLD	  	1/1/90	 	YRT
	 	159.	  	  	****-0066	 	Anthem Life Insurance Company of Indiana (successor to Associates Life Insurance Company)	  	SLD	  	1/1/86	 	COINS
	 	160.	  	  	****-0050	 	Arkansas Underwriters Life Insurance Company of America	  	SLD	  	10/10/69	 	YRT
	 	161.	  	  	****-0588 (C)	 	Assured Investors Life Company	  	SLD	  	4/9/70	 	YRT
	 	162.	  	  	****-0588 (D)	 	Assured Investors Life Company	  	SLD	  	7/15/69	 	YRT
	 	163.	  	  	0119-0068	 	Atlantic and Pacific Insurance Company	  	SLD	  	3/1/54	 	YRT
	 	164.	  	  	0026-0251	 	Auto Club Life Insurance Company	  	SLD	  	6/15/88	 	MRT
	 	165.	  	  	0052-6387	 	Auto-Owners Life Insurance Company	  	SLD	  	5/1/03	 	COINS
	 	166.	  	  	0041-1149	 	AXA Equitable Life Insurance Company	  	SLD	  	6/1/93	 	YRT
	 	167.	  	  	0041-1150	 	AXA Equitable Life Insurance Company Ceding Company f/k/a Equitable Life Assurance Society of the United States (changed name as of 9/7/04)	  	SLD	  	6/1/93	 	YRT
	 	168.	  	  	0041-0148	 	AXA Equitable Life Insurance Company f/k/a Equitable Life Assurance Society of the United States (changed name as of 9/7/04)	  	SLD	  	12/1/86	 	YRT
	 	169.	  	  	0041-0736	 	AXA Equitable Life Insurance Company, Ceding Company f/k/a Equitable Life Assurance Society of the United States (changed name as of 9/7/04)	  	SLD	  	Unknown	 	YRT
	 	170.	  	  	0041-2022	 	AXA Equitable Life Insurance Company. f/k/a Equitable Life Assurance Society of the United States (changed name as of 9/7/04)	  	SLD	  	1/1/99	 	YRT
	 	171.	  	  	0226-1444	 	AXA ReVie	  	SLD	  	1/1/95	 	YRT
	 	172.	  	  	0367-7302	 	Balboa LIC &Balboa Life Insurance Company of NY	  	SLD	  	(date on LOI)
7/1/04	 	COINS
	 	173.	  	  	0367-7302	 	Balboa Life Insurance Company	  	SLD	  	7/1/04	 	COINS
	 	174.	  	  	0351-7303	 	Balboa Life Insurance Company	  	SLD	  	7/1/04	 	COINS
	 	175.	  	  	0538-1868	 	Baltimore Life Insurance Company	  	SLD	  	2/1/98	 	YRT
	 	176.	  	  	0538-0070	 	Baltimore Life Insurance Company	  	SLD	  	1/4/82	 	MRT
	 	177.	  	  	0213-1398	 	Baltimore Life Insurance Company (BLI)	  	SLD	  	7/1/95	 	YRT
	 	178.	  	  	7325	 	Banc One Insurance Company	  	SLD	  	7/16/04	 	YRT
	 	179.	  	  	0133-1052	 	Bankers Life and Casualty Company of NY	  	SLD	  	6/1/92	 	YRT
	 	180.	  	  	0133-2107	 	Bankers Life Insurance Company of N.Y.	  	SLD	  	11/1/98	 	YRT
	 	181.	  	  	0133-6110	 	Bankers Life Insurance Company of N.Y.	  	SLD	  	12/1/01	 	YRT

  
 -5-

													
	 	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	 	182.	  	  	0317-0072A	 	Bankers Life Insurance Company of Nebraska	  	SLD	  	10/1/64	  	YRT
	 	183.	  	  	0317-0072B	 	Bankers Life Insurance Company of Nebraska	  	SLD	  	5/24/61	  	YRT
	 	184.	  	  	0133-1309	 	Bankers Life Insurance Company of New York	  	SLD	  	3/1/95	  	YRT
	 	185.	  	  	0133-1839	 	Bankers Life Insurance Company of New York	  	SLD	  	7/1/97	  	MRT
	 	186.	  	  	0133-1013	 	Bankers Life Insurance Company of NY (used to be called Bankers Life and Casualty Company of NY)	  	SLD	  	1/1/92	  	COINS
	 	187.	  	  	Number not
 yet assigned
	 	Bankers Life Insurance Company of NY	  	SLD	  	4/1/98	  	COINS
	 	188.	  	  	0321-0267	 	Bankers National life Insurance Company (Lincoln American Life Insurance Company assigned to National Fidelity, effective June 30, 1999; National Fidelity assigned to Bankers
National Life Insurance Company, effective April 1, 2000)	  	SLD	  	01/01/59	  	YRT
	 	189.	  	  	0394-1413	 	Bankers Security Life Insurance Company	  	SLD	  	04/01/95	  	YRT
	 	190.	  	  	****-0074A	 	Bankers Security Life Insurance Society	  	SLD	  	5/1/71	  	YRT
	 	191.	  	  	****-0075	 	Bankers Security Life Insurance Society	  	SLD	  	5/1/71	  	MRT
	 	192.	  	  	0394-0896	 	Bankers Security Life Insurance Society	  	SLD	  	9/1/90	  	YRT
	 	193.	  	  	0010-0759	 	Bankers Union Life Insurance Company	  	SLD	  	1/20/49	  	YRT
	 	194.	  	  	576	 	Banner Life Insurance Company	  	SLD	  	4/1/84	  	COINS
	 	196.	  	  	1479	 	Banner Life Insurance Company	  	SLD	  	11/15/95	  	MRT
	 	197.	  	  	0559-1478	 	Banner Life Insurance Company	  	SLD	  	11/15/95	  	COINS
	 	198.	  	  	0559-1217	 	Banner Life Insurance Company	  	SLD	  	1/1/94	  	YRT
	 	200.	  	  	0559-7247	 	Banner Life Insurance Company	  	SLD	  	3/1/04	  	YRT
	 	201.	  	  	0559-1653	 	Banner Life Insurance Company	  	SLD	  	7/15/96	  	MRT
	 	202.	  	  	****-0949	 	Beneficial Life Insurance Company	  	SLD	  	01/01/92	  	YRT
	 	203.	  	  	0118-1548	 	Beneficial Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	 	204.	  	  	0118-1310	 	Beneficial Life Insurance Company	  	SLD	  	12/1/94	  	YRT
	 	205.	  	  	0118-6747	 	Beneficial Life Insurance Company	  	SLD	  	01/01/04	  	YRT
	 	206.	  	  	0118-3527	 	Beneficial Life Insurance Company	  	SLD	  	7/15/00	  	YRT
	 	207.	  	  	0118-2131	 	Beneficial Life Insurance Company	  	SLD	  	Unknown	  	COINS
	 	209.	  	  	0303-6269	 	Berkshire Life Ins Company Of America	  	SLD	  	10/1/03	  	MRT
	 	210.	  	  	0085-1808	 	Berkshire Life Insurance Company	  	SLD	  	2/1/98	  	YRT
	 	211.	  	  	****-1214	 	Berkshire Life Insurance Company	  	SLD	  	11/1/93	  	COINS
	 	212.	  	  	0114-1147	 	Best Meredian Insurance Company	  	SLD	  	2/1/93	  	YRT
	 	213.	  	  	0114-0908	 	Best Meridian Insurance Company	  	SLD	  	9/1/91	  	MRT
	 	214.	  	  	0089-0077A	 	Bonneville-Sylvan Life Insurance Company	  	SLD	  	3/1/70	  	MRT
	 	215.	  	  	0293-1980	 	Boston Mutual Life Insurance Company	  	SLD	  	6/1/98	  	YRT
	 	216.	  	  	0293-2878	 	Boston Mutual Life Insurance Company	  	SLD	  	11/1/01	  	COINS
	 	217.	  	  	0529-0082	 	Bradford National Life Insurance Company	  	SLD	  	3/1/81	  	COINS
	 	218.	  	  	0002-1795	 	Business Men’s Assurance Co of America	  	SLD	  	7/1/97	  	MRT
	 	219.	  	  	0002-1800	 	Business Men’s Assurance Co of America	  	SLD	  	9/1/97	  	COINS
	 	220.	  	  	2252	 	Business Men’s Assurance Company	  	SLD	  	1/1/00	  	COINS
	 	221.	  	  	0002-0085	 	Business Men’s Assurance Company	  	SLD	  	8/1/48	  	YRT
	 	222.	  	  	0002-1857	 	Business Men’s Assurance Company of America	  	SLD	  	4/1/98	  	COINS
	 	223.	  	  	0002-1506	 	Business Men’s Assurance Company of America	  	SLD	  	1/1/96	  	YRT
	 	224.	  	  	0002-2731	 	Business Men’s Assurance Company of America	  	SLD	  	4/2/01	  	YRT
	 	225.	  	  	****-1601	 	Business Men’s Assurance Company of America	  	SLD	  	1/1/96	  	COINS
	 	226.	  	  	0002-1609	 	Business Men’s Assurance Company of America	  	SLD	  	8/1/96	  	COINS
	 	227.	  	  	0002-0248	 	Business Men’s Assurance Company of America	  	SLD	  	10/01/89	  	YRT
	 	228.	  	  	0002-1120	 	Business Men’s Assurance Company of America	  	SLD	  	1/1/93	  	YRT
	 	229.	  	  	0087-1909	 	C.M. Life Insurance Company & Massachusetts Mutual Life Insurance Company & MML Bay State Life Insurance Company	  	SLD	  	9/1/98	  	COINS
	 	230.	  	  	1684	 	C.M. Life Insurance Company, Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company	  	SLD	  	9/16/96	  	YRT
	 	231.	  	  	****-0090A	 	Capitol Life Insurance Company	  	SLD	  	7/1/77	  	YRT
	 	232.	  	  	****-0090B	 	Capitol Life Insurance Company	  	SLD	  	1/1/74	  	YRT
	 	233.	  	  	0089	 	Capitol Life Insurance Company	  	SLD	  	5/1/65	  	YRT
	 	234.	  	  	0228-0088	 	Capitol Security Life Insurance Company (successor to Mercury National Life Insurance Company)	  	SLD	  	10/22/63	  	YRT

  
 -6-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	 	Basis
	235.	  	3012-0510A	  	Ceding Company: Transamerica Occidental Life Insurance Company	  	SLD	  	10/15/85	 	YRT
	236.	  	0182-1269	  	Central Life Assurance Company	  	SLD	  	1/1/94	 	YRT
	237.	  	0548-0036	  	Central Life Assurance Company (successor to American Mutual Life Insurance Company)	  	SLD	  	3/4/86	 	COINS
	238.	  	****-0093	  	Central Life Insurance Company	  	SLD	  	4/1/84	 	YRT
	239.	  	****-0157B	  	Central Nat’l Life Insurance Company	  	SLD	  	5/2/60	 	YRT
	240.	  	****-0157C	  	Central Nat’l Life Insurance Company	  	SLD	  	7/24/53	 	YRT
	241.	  	****-0095	  	Central National Life Insurance Company of Omaha	  	SLD	  	Unknown	 	YRT
	242.	  	3007-0523	  	Central Security Lfe Insurance (successor to Unilife Insurance Company)	  	SLD	  	4/9/87	 	COINS
	243.	  	0111-0904	  	Century Life Assurance Company	  	SLD	  	7/1/91	 	YRT
	244.	  	****-0466B	  	Charter Oak Insurance Company	  	SLD	  	9/1/57	 	YRT
	245.	  	****-0466A	  	Charter Oak Life Insurance Company	  	SLD	  	1/1/58	 	YRT
	246.	  	****-0096	  	Chase National Life Insurance Company	  	SLD	  	2/20/70	 	YRT
	247.	  	0164-1647	  	Chubb Life Insurance Company of America	  	SLD	  	11/1/96	 	YRT
	248.	  	0164-1135	  	Chubb Life Insurance Company of America	  	SLD	  	5/1/93
(for
facultative
cases);
9/7/93
(automatic
cases)	 	COINS
	249.	  	3572-0768	  	Chubb Sovereign Life Insurance (changed its name from Sovereign Life Insurance Company effective 1/1/92).	  	SLD	  	4/1/88	 	YRT
	250.	  	3572-0767	  	Chubb Sovereign Life Insurance Co (changed from Sovereign Life Insurance Co).	  	SLD	  	4/1/88	 	YRT
	251.	  	3571-0482	  	Chubb Sovereign Life Insurance Company	  	SLD	  	4/1/85	 	COINS
	252.	  	3571-0485	  	Chubb Sovereign Life Insurance Company	  	SLD	  	4/1/85	 	COINS
	253.	  	3571-0487	  	Chubb Sovereign Life Insurance Company	  	SLD	  	1/1/85	 	COINS
	254.	  	0572-1098	  	Chubb Sovereign Life Insurance Company	  	SLD	  	3/1/92	 	YRT
	255.	  	0572-0769	  	Chubb Sovereign Life Insurance Company (name changed from Sovereign Life Insurance Company effective 1/1/92).	  	SLD	  	1/1/89	 	COINS
	256.	  	0572-0771	  	Chubb Sovereign Life Insurance Company (name changed from Sovereign Life Insurance Company effective 1/1/92).	  	SLD	  	1/1/89	 	COINS
	257.	  	0572-0408	  	Chubb Sovereign Life Insurance Company (successor to Sovereign Life Insurance Company)	  	SLD	  	2/1/89	 	YRT
	258.	  	7342	  	Cincinnati Life Ins. Co.	  	SLD	  	5/1/04	 	YRT
	259.	  	0278-2021	  	Cincinnati Life Insurance Company	  	SLD	  	05/01/98	 	YRT
	260.	  	0278-1816	  	Cincinnati Life Insurance Company	  	SLD	  	9/15/97	 	YRT
	261.	  	0278-6626	  	Cincinnati Life Insurance Company	  	SLD	  	4/1/03	 	YRT
	263.	  	1589	  	Citicorp International Insurance Agency	  	SLD	  	(executed
 by CC
 7/4/03
but not
by SLD)
	 	YRT
	264.	  	0482-0151	  	Citizens Insurance Company of America	  	SLD	  	12/1/71	 	YRT
	265.	  	****-0240	  	Citizens Life and Casualty Insurance Company	  	SLD	  	09/23/64	 	COINS
	266.	  	****-0239(A)	  	Citizens Life and Casualty Insurance Company	  	SLD	  	5/1/63	 	MRT
	267.	  	****-0239(B)	  	Citizens Life and Casualty Insurance Company	  	SLD	  	11/18/48	 	YRT
	268.	  	****-0241	  	Citizens Life and Casualty Insurance Company	  	SLD	  	05/12/75	 	YRT
	269.	  	0369-0134	  	Clarica (changed its name from ITT Hamilton Life Co).	  	SLD	  	1/1/71	 	YRT
	270.	  	0185-2941	  	Clarica Life Insurance Company	  	SLD	  	1/1/02	 	MRT
	271.	  	0185-2705	  	Clarica Life Insurance Company	  	SLD	  	11/1/00	 	MRT
	272.	  	0185-3786	  	Clarica Life Insurance Company – U.S.	  	SLD	  	10/1/02	 	MRT
	273.	  	0610-2785	  	Clarica Life Insurance Company – U.S.	  	SLD	  	4/1/01	 	YRT
	274.	  	0369-0135	  	Clarica Life Insurance Company – U.S.	  	SLD	  	5/15/67	 	YRT
	275.	  	0369-0136	  	Clarica Life Insurance Co – US	  	SLD	  	2/1/85	 	COINS
	276.	  	0185-3385	  	Clarica Life US	  	SLD	  	4/1/02	 	MRT
	277.	  	0087-1659	  	CM Life Insurance Co, Massachusetts Mutual Life Insurance Co, and MML Bay State Life Insurance Company	  	SLD	  	9/16/96	 	YRT
	278.	  	0087-1661	  	CM Life Insurance Company, Massachusetts Mutual Life Insurance Company, and MML Bay State Life Insurance Company	  	SLD	  	3/1/96	 	YRT
	279.	  	0087-1662	  	CM Life Insurance Company, Massachusetts Mutual Life Insurance Company, and MML Bay State Life Insurance Company	  	SLD	  	3/1/96	 	YRT

  
 -7-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	280.	  	 0250-0099
 (First contract in
treaty)
	  	Coastal States Life Insurance Company	  	SLD	  	12/19/61	  	YRT
	281.	  	0069-2534	  	College Life Insurance Company	  	SLD	  	1/1/00	  	COINS
	282.	  	0069-2092	  	College Life Insurance Company of America	  	SLD	  	05/01/98	  	YRT
	283.	  	0395-0101	  	Cologne Life Reinsurance Company	  	SLD	  	8/1/83	  	YRT
	284.	  	0181-1195	  	Colonial Life Insurance Company of America	  	SLD	  	5/1/93:
 Facultative

9/7/93:
Automatic
	  	YRT
	285.	  	****-0069B	  	Colony Charter Life Insurance Company	  	SLD	  	9/1/67	  	COINS
	286.	  	0505-103C	  	Colorado Bankers Life Insurance Co	  	SLD	  	12/18/83	  	COINS
	287.	  	****-0105	  	Colorado Bankers Life Insurance Company	  	SLD	  	10/22/74	  	YRT
	288.	  	****-0104B	  	Colorado Bankers Life Insurance Company	  	SLD	  	3/1/77	  	YRT
	289.	  	****-0104C	  	Colorado Bankers Life Insurance Company	  	SLD	  	3/1/77	  	YRT
	290.	  	0505-0103B	  	Colorado Bankers Life Insurance Company	  	SLD	  	10/1/78	  	COINS
	291.	  	0505-0103 D	  	Colorado Bankers Life Insurance Company	  	SLD	  	3/1/77	  	COINS
	292.	  	0531-0391	  	Colorado Life Insurance Company	  	SLD	  	4/1/81	  	YRT
	293.	  	0585-0106	  	Columbia Universal Life Insurance Company	  	SLD	  	8/15/85	  	MRT
	294.	  	0585-733	  	Columbia Universal Life Insurance Company	  	SLD	  	3/1/87	  	COINS
	295.	  	0106-0388	  	Columbia Universal Life Insurance Company (apparent successor to Old Faithful Life Insurance Company)	  	SLD	  	1/1/77	  	YRT
	296.	  	0081-1235	  	Columbian Life Insurance Company	  	SLD	  	8/1/93	  	COINS
	297.	  	0081-1016	  	Columbian Life Insurance Company	  	SLD	  	12/15/91	  	YRT
	298.	  	0081-0844	  	Columbian Life Insurance Company	  	SLD	  	1/1/91	  	COINS
	299.	  	0079-1015	  	Columbian Mutual Life Insurance Company	  	SLD	  	12/15/91	  	COINS
	300.	  	0079-1185	  	Columbian Mutual Life Insurance Company	  	SLD	  	1/1/94	  	YRT
	301.	  	****-1236	  	Columbian Mutual Life Insurance Company	  	SLD	  	8/1/93	  	COINS
	302.	  	****-0224B	  	Columbian National Life Insurance Company	  	SLD	  	9/14/49	  	YRT
	303.	  	0162-1287	  	Columbus Life Insurance Company	  	SLD	  	8/1/94	  	COINS
	304.	  	0162-1125	  	Columbus Life Insurance Company	  	SLD	  	2/1/93	  	YRT
	305.	  	****-0017	  	Columbus Standard Life Insurance Company	  	SLD	  	10/01/80	  	LPR
	306.	  	0067-1416	  	Combined Insurance Company of America	  	SLD	  	6/1/95	  	YRT
	307.	  	3614-0109	  	Commercial Life Insurance Company	  	SLD	  	8/1/86	  	YRT
	308.	  	0579-0129	  	Commonwealth Life and Peoples Security Life (but the original ceding company was Consumers Life Insurance Company of NC)	  	SLD	  	2/1/85	  	MRT
	309.	  	0167-1670	  	Commonwealth Life Insurance Company	  	SLD	  	9/1/96	  	YRT
	310.	  	0167-1145	  	Commonwealth Life Insurance/Peoples (used to be Consumers Life Insurance Company)	  	SLD	  	2/1/85	  	MRT
	311.	  	0169-1146	  	Commonwealth Life/ Peoples Security (used to be Consumers Life Insurance Company of NC)	  	SLD	  	2/1/85	  	YRT
	312.	  	0552-1858	  	Companion Life Insurance Company	  	SLD	  	5/15/98	  	YRT
	313.	  	0189-1565	  	Companion Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	314.	  	0189-1932	  	Companion Life Insurance Company	  	SLD	  	6/1/97	  	COINS
	315.	  	0189-1264	  	Companion Life Insurance Company	  	SLD	  	6/1/94	  	YRT
	316.	  	0189-1263	  	Companion Life Insurance Company	  	SLD	  	6/1/94	  	YRT
	318.	  	0037-1963	  	Connecticut General Life Insurance Company	  	SLD	  	6/1/98 for
policies
issued on/
After
1/1/97	  	YRT
	319.	  	0037-1460	  	Connecticut General Life Insurance Company	  	SLD	  	8/1/95	  	YRT
	320.	  	0416-0120	  	Connecticut General Life Insurance Company	  	SLD	  	4/1/73	  	YRT
	321.	  	0134-1038	  	Connecticut Mutual Life Insurance Company	  	SLD	  	9/1/92 for
facultative;
1/1/93 for
automatic	  	YRT
	322.	  	0078-0081	  	Conseco (formerly Lamar Life) and SLD	  	SLD	  	Unknown	  	COINS
	323.	  	0258-1552	  	Conseco Annuity Assurance Company	  	SLD	  	6/1/96	  	YRT
	324.	  	0490-3163	  	Conseco Insurance Company	  	SLD	  	12/1/99	  	YRT
	325.	  	0258-0034	  	Conseco Insurance Company	  	SLD	  	8/1/87	  	YRT

  
 -8-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	326.	  	0258-0033	  	Conseco Insurance Company	  	SLD	  	3/1/04	  	COINS
	327.	  	0258-0032A	  	Conseco Insurance Company (Amend. 1, effective 3/1/04, signed by CC 8/04)	  	SLD	  	3/20/63	  	MRT
	328.	  	0258-0032B	  	Conseco Insurance Company (Amend. 1, effective 3/1/04, signed by CC 8/04)	  	SLD	  	1/1/64	  	MRT
	329.	  	0258-0035	  	Conseco Insurance Company (Amend. 1, effective 3/1/04, signed by CC 8/04)	  	SLD	  	12/1/85	  	MRT
	330.	  	0258-1138	  	Conseco Insurance Company (Amend., effective 3/1/04, signed by CC 8/04)	  	SLD	  	4/1/93	  	YRT
	331.	  	0078-0839	  	Conseco Life (ceding Company used to be Bradford National Life Insurance Co).	  	SLD	  	6/8/81	  	COINS
	332.	  	****-0306	  	Conseco Life (name used to be Massachusetts General Life Insurance Co).	  	SLD	  	8/1/79	  	LPR
	333.	  	****-0306	  	Conseco Life Insurance (ceding Company used to be Massachusetts General Life Insurance Co).	  	SLD	  	12/26/72	  	LPR
	335.	  	0490-2877	  	Conseco Life Insurance Company	  	SLD	  	6/1/01	  	YRT
	336.	  	0491-0826	  	Conseco Life Insurance Company	  	SLD	  	6/1/89	  	YRT
	338.	  	0490-2227	  	Conseco Life Insurance Company	  	SLD	  	1/1/00	  	COINS
	339.	  	0490-1996	  	Conseco Life Insurance Company	  	SLD	  	8/1/98	  	YRT
	340.	  	0490-1993	  	Conseco Life Insurance Company	  	SLD	  	10/1/98	  	COINS
	341.	  	0490-2477	  	Conseco Life Insurance Company	  	SLD	  	1/1/00	  	YRT
	342.	  	0490-2800	  	Conseco Life Insurance Company	  	SLD	  	4/27/01	  	YRT
	343.	  	0490-1994	  	Conseco Life Insurance Company	  	SLD	  	8/1/98	  	COINS
	344.	  	0267-2001	  	Conseco Life Insurance Company	  	SLD	  	8/1/98	  	YRT
	345.	  	0490-1746	  	Conseco Life Insurance Company	  	SLD	  	5/1/97	  	COINS
	346.	  	0267-1747	  	Conseco Life Insurance Company	  	SLD	  	5/1/97	  	YRT
	347.	  	0490-1992	  	Conseco Life Insurance Company	  	SLD	  	6/1/98	  	YRT
	348.	  	0078-0840	  	Conseco Life Insurance Company (ceding Company used to be Bradford National Life Insurance Co).	  	SLD	  	4/1/83	  	MRT
	349.	  	0078-0841	  	Conseco Life Insurance Company (ceding Company used to be Bradford National Life Insurance Co).	  	SLD	  	2/1/81	  	YRT
	350.	  	0529-0080	  	Conseco Life Insurance Company (successor to Bradford National Life Insurance Company)	  	SLD	  	3/1/85	  	COINS
	351.	  	0267-0079	  	Conseco Life Insurance Company (successor to Bradford National Life Insurance Company)	  	SLD	  	3/1/85	  	YRT
	352.	  	0082-0793	  	Conseco Medical Insurance (ceding Company name used to be Connecticut National Life Insurance Co).	  	SLD	  	12/18/89	  	YRT
	353.	  	0082-0884	  	Conseco Medical Insurance Company	  	SLD	  	4/1/91	  	COINS
	354.	  	0082-0947	  	Conseco Medical Insurance Company	  	SLD	  	11/1/91	  	MRT
	355.	  	0082-0122	  	Conseco Medical Insurance Company	  	SLD	  	7/1/87	  	COINS
	356.	  	0082-1648	  	Conseco Medical Insurance Company	  	SLD	  	10/1/96	  	YRT
	357.	  	0082-1665	  	Conseco Medical Insurance Company	  	SLD
 BP
	  	11/1/96	  	YRT
	358.	  	****-0519	  	Conseco Senior Health Insurance Co	  	SLD	  	4/15/83	  	MRT
	359.	  	0378-0515B	  	Conseco Senior Health Insurance Company	  	SLD	  	12/23/71	  	COINS
	360.	  	****-0516	  	Conseco Senior Health Insurance Company	  	SLD	  	9/1/67	  	COINS
	361.	  	****-0517	  	Conseco Senior Health Insurance Company	  	SLD	  	4/15/83	  	YRT
	362.	  	0576-2893	  	Conseco Variable Insurance Company	  	SLD	  	7/1/01	  	YRT
	363.	  	****-0123	  	Consolidated Bankers Life Insurance Company of Louisiana	  	SLD	  	10/1/82	  	COINS
	364.	  	****-0124	  	Consolidated Bankers Life Insurance Company of Louisiana	  	SLD	  	10/1/83	  	YRT
	365.	  	0561-0125	  	Constitutional Insurance Company	  	SLD	  	3/1/84	  	MRT
	366.	  	0578-0127	  	Consumers Life Insurance Company	  	SLD	  	2/1/85	  	MRT
	367.	  	0170-1152	  	Consumers Life Insurance Company of North Carolina	  	SLD	  	9/1/85	  	YRT
	368.	  	1952-0591	  	Continental American Life Insurance Company	  	SLD	  	6/1/52	  	YRT
	369.	  	0332-1578	  	Continental Assurance Company	  	SLD	  	10/6/95	  	YRT
	370.	  	0332-0859	  	Continental Assurance Company	  	SLD	  	10/1/90	  	YRT
	371.	  	0032-1075	  	Continental Assurance Company	  	SLD	  	7/5/91	  	MRT
	372.	  	0332-2011	  	Continental Assurance Company	  	SLD	  	4/1/98	  	YRT
	373.	  	0332-2134	  	Continental Assurance Company	  	SLD	  	10/1/98	  	YRT
	374.	  	0332-0130	  	Continental Assurance Company	  	SLD	  	12/1/82	  	YRT
	375.	  	0332-1433	  	Continental Assurance Company	  	SLD	  	8/21/95	  	YRT

  
 -9-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	 	Basis
	376.	  	0442-0132	  	Continental Investors Life Insurance Company	  	SLD	  	5/1/78	 	COINS
	377.	  	****-0133A	  	Continental Life Insurance Company	  	SLD	  	9/1/67	 	YRT
	378.	  	****-0133B	  	Continental Life Insurance Company	  	SLD	  	3/15/51	 	YRT
	379.	  	****-0133C	  	Continental Western Life Insurance Co	  	SLD	  	Unknown	 	YRT
	380.	  	****-0466C	  	Cosmopolitan Life Insurance Company	  	SLD	  	3/27/57	 	YRT
	381.	  	0121-3546	  	Cotton States Life Insurance Company	  	SLD	  	9/1/02	 	YRT
	382.	  	0256-7266	  	Country Life Ins Company	  	SLD	  	Unknown	 	COINS
	383.	  	0575-1070	  	Crown Life Insurance Company	  	SLD	  	8/1/91	 	YRT
	384.	  	0575 -0891	  	Crown Life Insurance Company	  	SLD	  	01/01/90	 	YRT
	385.	  	0575-1818	  	Crown Life Insurance Company	  	SLD	  	12/31/97	 	YRT
	386.	  	0575-0912	  	Crown Life Insurance Company	  	SLD	  	8/1/91	 	COINS
	387.	  	0575-0138	  	Crown Life Insurance Company	  	SLD	  	1/1/85	 	YRT
	388.	  	0575-0137	  	Crown Life Insurance Company	  	SLD	  	6/1/84	 	YRT
	389.	  	0575-1123	  	Crown Life Insurance Company	  	SLD	  	2/1/93	 	YRT
	390.	  	0575-1270	  	Crown Life Insurance Company	  	SLD	  	4/1/94	 	YRT
	391.	  	0134-1218	  	CT Mutual Life Insurance Company & C.M. Life Insurance Company, Hartford CT	  	SLD	  	2/1/94	 	YRT
	392.	  	0268-5086	  	CUNA Mutual Life	  	SLD	  	9/1/03	 	COINS
	393.	  	0576-1093	  	Current Co is Protective Life. (However, Jefferson National Life Insurance Company was the original ceding co).	  	SLD	  	10/1/92	 	YRT
	394.	  	0428-0140A	  	Dallas General Life Insurance Company	  	SLD	  	8/6/69	 	YRT
	395.	  	0428-0140B	  	Dallas General Life Insurance Company	  	SLD	  	8/8/69	 	YRT
	396.	  	0029-0141	  	Delaware American Life Insurance Company	  	SLD	  	1/1/87	 	YRT
	397.	  	0029-0142	  	Delaware American Life Insurance Company	  	SLD	  	1/1/87	 	MRT
	398.	  	0029-0776	  	Delaware American Life Insurance Company	  	SLD	  	8/1/88	 	COINS
	399.	  	0563-0172	  	E.F. Hutton Life Insurance Company	  	SLD	  	4/1/86	 	MRT
	400.	  	****-0173	  	E.F. Hutton Life Insurance Company	  	SLD	  	10/1/85	 	MRT
	401.	  	****-0273A	  	Educators Security Insurance Company	  	SLD	  	01/01/70	 	YRT
	402.	  	****-0273B	  	Educators Security Insurance Company	  	SLD	  	07/01/66	 	YRT
	403.	  	0197-6728	  	Empire General Assurance Company	  	SLD	  	2/1/04	 	YRT
	404.	  	0197-5266	  	Empire General Life Assurance Company	  	SLD	  	6/1/03	 	YRT
	405.	  	0197-1781	  	Empire General Life Assurance Corp.	  	SLD	  	5/1/97	 	YRT
	406.	  	0197-1782	  	Empire General Life Assurance Corp.	  	SLD	  	5/1/97	 	YRT
	407.	  	0187-1232	  	Empire General Life Assurance Corp.	  	SLD	  	3/1/94	 	YRT
	408.	  	****-1279	  	Empire General Life Assurance Corp.	  	SLD	  	1/1/94	 	YRT
	409.	  	****-1277	  	Empire General Life Assurance Corp.	  	SLD	  	1/1/94	 	YRT
	410.	  	0401-0143	  	Employees Life Company	  	SLD	  	4/1/71	 	YRT
	411.	  	0573-0144	  	Employers Modern Life Company	  	SLD	  	1/1/85	 	YRT
	412.	  	0573	  	Employers Modern Life Company	  	SLD	  	3/1/95	 	COINS
	413.	  	0573-1316	  	Employers Modern Life Company	  	SLD	  	3/8/96	 	YRT
	414.	  	0001-0061	  	Employers Reassurance Co (0050) (used to be American United Life Insurance Co) (0001)	  	SLD	  	7/1/59	 	YRT
	415.	  	0050-0566	  	Employers Reassurance Corp.	  	SLD	  	1/1/87	 	YRT
	416.	  	0001-0061	  	Employers Reassurance Corporation (0050) (used to be American United Life Insurance Company (0001))	  	SLD	  	10/1/78	 	YRT
	417.	  	0619-1255	  	Employers Reassurance Int’l Limited (used to be NRG America Life Reassurance Company)	  	SLD	  	1/1/91	 	YRT
	418.	  	0619-0994	  	Employers Reassure Corporation	  	SLD	  	07/31/91	 	YRT
	419.	  	****-0146	  	Equitable Life & Casualty Insurance Co	  	SLD	  	Unknown,
executed &
delivered
11/9/48	 	YRT
	420.	  	SECLIFE-99037	  	Equitable Life Assurance Society	  	SLD	  	1/1/99	 	YRT
	421.	  	0041-6847	  	Equitable Life Assurance Society of the United States	  	SLD	  	12/1/03	 	YRT
	422.	  	0175-1447	  	Equitable Life Assurance Society of U.S.	  	SLD	  	5/17/96	 	YRT
	423.	  	0041-7275	  	Equitable Life Assurance Society of US	  	SLD	  	(date on
LOI)
9/1/04	 	YRT

  
 -10-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	424.	  	0156-0592	  	Equitable Life Insurance Company of Colorado	  	SLD	  	3/18/56	  	YRT
	425.	  	0018-0410	  	Equitable Life Insurance Company of Iowa	  	SLD	  	4/1/89	  	COINS
	426.	  	0018-0765	  	Equitable Life Insurance Company of Iowa	  	SLD	  	5/1/88	  	YRT
	427.	  	0018-0150	  	Equitable Life Insurance Company of Iowa	  	SLD	  	5/1/87	  	COINS
	428.	  	0018-0766	  	Equitable Life Insurance Company of Iowa	  	SLD	  	8/1/88	  	YRT
	429.	  	0018-1276	  	Equitable Life Insurance Company of Iowa	  	SLD	  	9/1/94	  	YRT
	430.	  	0018-1321	  	Equitable of Iowa Life Insurance Company	  	SLD	  	1/1/95	  	YRT
	431.	  	0175-1387	  	Equitable Variable Life Insurance Company	  	SLD	  	6/1/93	  	YRT
	432.	  	****-0402B	  	ERC Life Reinsurance Corp (successor to Phoenix Mutual Life Insurance Company)	  	SLD	  	1/1/71	  	YRT
	433.	  	****-0402C	  	ERC Life Reinsurance Corp (successor to Phoenix Mutual Life Insurance Company)	  	SLD	  	9/11/70	  	YRT
	434.	  	****-0402D	  	ERC Life Reinsurance Corp (successor to Phoenix Mutual Life Insurance Company)	  	SLD	  	1/1/71	  	YRT
	435.	  	0557-1423	  	ERC Life Reinsurance Corp. (successor to Frankona America Life Reassurance Company)	  	SLD	  	1/1/95	  	COINS
	436.	  	****-0403	  	ERC Life Reinsurance Corp. (successor to Phoenix Mutual Life Insurance Company)	  	SLD	  	1/1/84	  	YRT
	437.	  	****-0402A	  	ERC Life Reinsurance Corp. (successor to Phoenix Mutual Life Insurance Company)	  	SLD	  	12/8/66	  	YRT
	438.	  	0269-2879	  	Family Life Insurance Company	  	SLD	  	10/1/01	  	COINS
	439.	  	0251-7268	  	Farmers New World Life Ins Company	  	SLD	  	6/1/04	  	COINS
	441.	  	0251-1593	  	Farmers New World Life Insurance Company	  	SLD	  	9/1/96	  	YRT
	442.	  	0251-3384	  	Farmers New World Life Insurance Company	  	SLD	  	8/1/02	  	YRT
	443.	  	2096	  	Federal Kemper Life Assurance Company	  	SLD	  	10/9/98	  	COINS
	444.	  	0165-7126	  	Federal Kemper Life Assurance Company	  	SLD	  	10/1/03	  	YRT
	445.	  	0260-2098	  	Federal Kemper Life Assurance Company (used to be Kemper Investors Life Insurance Co).	  	SLD	  	9/1/97	  	YRT
	446.	  	0103-2570	  	Federated Life Insurance Company	  	SLD	  	1/1/01	  	YRT
	447.	  	0103-2888	  	Federated Life Insurance Company	  	SLD	  	1/1/02	  	YRT
	448.	  	0233-1580	  	Fidelity & Guarantee Life Insurance Company	  	SLD	  	7/15/96	  	YRT
	449.	  	0280-6446	  	Fidelity & Guarantee Life Insurance Company of New York	  	SLD	  	7/1/03	  	COINS
	450.	  	0280-1492	  	Fidelity & Guaranty Life Insurance Company	  	SLD	  	6/1/96	  	YRT
	455.	  	7363	  	Fidelity and Guaranty	  	SLD	  	9/1/03	  	COINS
	456.	  	****-0157A	  	Fidelity Bankers Life Insurance Company	  	SLD	  	4/1/68	  	YRT
	457.	  	****-0347D	  	Fidelity Life and Disability Company	  	SLD	  	8/27/51	  	YRT
	458.	  	****-0347E	  	Fidelity Life and Disability Company	  	SLD	  	6/27/52	  	YRT
	460.	  	0430-0823	  	Fidelity Life Assoc.	  	SLD	  	1/1/90	  	MRT
	461.	  	****-0158	  	Fidelity Life Association	  	SLD	  	8/1/71	  	YRT
	462.	  	159	  	Fidelity Life Association	  	SLD	  	4/1/85	  	COINS
	463.	  	0430-0160	  	Fidelity Life Association	  	SLD	  	4/1/87	  	COINS
	464.	  	0430-1215	  	Fidelity Life Association	  	SLD	  	6/4/93	  	YRT
	465.	  	0430-0779	  	Fidelity Life Association	  	SLD	  	1/31/89	  	COINS
	466.	  	0615-0162	  	Fidelity Life Insurance Company	  	SLD	  	2/1/85	  	YRT
	467.	  	****-0536	  	Financial Assurance Inc. (United Fidelity Life Insurance Company)	  	SLD	  	1/1/66	  	YRT
	468.	  	****-0164	  	Financial Guaranty Life Insurance Company	  	SLD	  	2/3/82	  	YRT
	469.	  	****-0165	  	Financial Guaranty Life Insurance Company	  	SLD	  	10/15/82	  	COINS
	470.	  	0609-0139	  	Financial Life Assurance Company of Canada	  	SLD	  	1/1/86	  	COINS
	471.	  	 0058-0615
 (3058
M)
	  	First Alexander Hamilton Life Insurance Company	  	SLD	  	2/1/88	  	YRT
	472.	  	0288-2249	  	First Allmerica Financial Life Insurance Company	  	SLD	  	1/1/00	  	YRT
	473.	  	0288-1862	  	First Allmerica Financial Life Insurance Company	  	SLD	  	1/1/98	  	COINS
	474.	  	0288-2160	  	First Allmerica Financial Life Insurance Company	  	SLD	  	5/1/00	  	YRT
	475.	  	0019-3525	  	First Ameritas Life Insurance Corp. of NY (Assignee)	  	SLD	  	10/1/03	  	COINS
	476.	  	****-2558	  	First Annuity Company of Bermuda Ltd.	  	SLD	  	12/11/00	  	MRT
	477.	  	0563-0778	  	First Capital Life Insurance Company	  	SLD	  	7/1/88	  	MRT
	479.	  	0255-6668	  	First Colony Life Insurance Company	  	SLD	  	12/04/00	  	YRT
	480.	  	0255-6026	  	First Colony Life Insurance Company	  	SLD	  	3/3/03	  	COINS

  
 -11-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	481.	  	0255-1655	  	First Colony Life Insurance Company	  	SLD	  	11/26/96	  	YRT
	482.	  	0255-1686	  	First Colony Life Insurance Company	  	SLD	  	12/10/96	  	YRT
	483.	  	0255-2184	  	First Colony Life Insurance Company	  	SLD	  	06/26/99	  	YRT
	484.	  	****-0175	  	First Commercial life Insurance Company	  	SLD	  	11/1/86	  	YRT
	485.	  	0312-2109	  	First Great-West Life & Annuity Insurance Company	  	SLD	  	05/01/98	  	COINS
	486.	  	0241-0329	  	First Kansas Life Insurance Company	  	SLD	  	5/1/82	  	YRT
	487.	  	****-0177	  	First Life Assurance Company	  	SLD	  	5/1/85	  	YRT
	488.	  	****-0179	  	First Life Assurance Company	  	SLD	  	10/16/84	  	YRT
	489.	  	****-0181	  	First Life Assurance Company	  	SLD	  	12/1/85	  	MRT
	490.	  	****-0180	  	First Life Assurance Company	  	SLD	  	Unknown	  	YRT
	491.	  	0180-6730	  	First MetLife Investors Company	  	SLD	  	2/1/04	  	COINS
	492.	  	0211-2538	  	First Penn-Pacific Life Insurance Company	  	SLD	  	1/1/00	  	MRT
	493.	  	0211-1812	  	First Penn-Pacific Life Insurance Company	  	SLD	  	5/1/97	  	MRT
	494.	  	0211-1395	  	First Penn-Pacific Life Insurance Company	  	SLD	  	6/1/95	  	YRT
	495.	  	7301	  	First Penn-Pacific Life Insurance Company	  	SLD	  	3/1/04	  	COINS
	496.	  	0054-1155	  	First Transamerica Life Ins Company	  	SLD	  	6/14/93	  	YRT
	497.	  	0054-0415	  	First TransAmerica Life Insurance Co	  	SLD	  	9/1/89	  	YRT
	498.	  	0083-0848	  	First Transamerica Life Insurance Company	  	SLD	  	4/1/90	  	YRT
	499.	  	0054-1079	  	First Transamerica Life Insurance Company	  	SLD	  	10/1/92	  	MRT
	500.	  	0054-1017	  	First Transamerica Life Insurance Company	  	SLD	  	6/1/91	  	YRT
	501.	  	0054-1078	  	First Transamerica Life Insurance Company	  	SLD	  	10/1/92	  	YRT
	502.	  	0054-0907	  	First Transamerica Life Insurance Company	  	SLD	  	2/26/91	  	COINS
	503.	  	0054-1184	  	First Transamerica Life Insurance Company	  	SLD	  	10/1/93	  	YRT
	504.	  	****-1234	  	First Transamerica Life Insurance Company	  	SLD	  	1/1/94	  	COINS
	505.	  	0054-1111	  	First Transamerica Life Insurance Company	  	SLD	  	10/1/92	  	MRT
	506.	  	****-0182	  	First United Life Insurance Company	  	SLD	  	7/1/78	  	YRT
	507.	  	0348-2507	  	First Variable Life Insurance Company	  	SLD	  	9/1/00	  	YRT
	508.	  	0608-0184	  	Florida Life Insurance Company	  	SLD	  	9/1/85	  	YRT
	509.	  	0608-0185	  	Florida Life Insurance Company	  	SLD	  	9/1/85	  	MRT
	510.	  	****-0183	  	Florida Life Insurance Company	  	SLD	  	9/1/85	  	YRT
	511.	  	0557-0187	  	Frankona America Life Reassurance Company	  	SLD	  	4/1/86	  	YRT
	512.	  	0557-0188	  	Frankona America Life Reassurance Company	  	SLD	  	1/1/84	  	YRT
	513.	  	0342-0193	  	Frontier Insurance Company	  	SLD	  	8/1/84	  	YRT
	514.	  	0606-1997	  	GE Life & Annuity	  	SLD	  	11/1/98	  	MRT
	515.	  	0606-2203	  	GE Life & Annuity Assurance Company	  	SLD	  	10/1/99	  	YRT
	516.	  	 0606-0264
 (0262,
0263)
	  	GE Life and Annuity Assurance Company	  	SLD	  	Facultative
reinsurance
11/1/85,
Automatic
reinsurance
4/1/86	  	YRT
 (#264)
YRT
(#262)
COINS
(#263)

	517.	  	0525-4970	  	General American Life Ins Company	  	SLD	  	4/1/02	  	YRT
	518.	  	0525-1014	  	General American Life Insurance Company	  	SLD	  	2/1/92	  	COINS
	519.	  	0525-0194	  	General American Life Insurance Company	  	SLD	  	1/1/80	  	YRT
	520.	  	0525-1550	  	General American Life Insurance Company	  	SLD	  	1/1/96	  	COINS
	522.	  	0525-0195	  	General American Life Insurance Company	  	SLD	  	1/1/84	  	YRT
	523.	  	2759	  	General American Life Insurance Company	  	SLD	  	1/1/01	  	YRT
	524.	  	0525-1564	  	General American Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	525.	  	0525-1824	  	General American Life Insurance Company	  	SLD	  	4/1/97	  	YRT
	526.	  	0525-1166	  	General American Life Insurance Company	  	SLD	  	1/1/92	  	YRT
	527.	  	0159-1173	  	General American Life Insurance Company	  	SLD	  	1/1/92	  	YRT
	528.	  	0159-1175	  	General American Life Insurance Company	  	SLD	  	7/14/83	  	YRT
	529.	  	0159-1174	  	General American Life Insurance Company	  	SLD	  	10/1/81	  	YRT
	531.	  	0525-6726	  	General American Life Insurance Company	  	SLD	  	2/1/04	  	YRT
	532.	  	0525-3528	  	General American Life Insurance Company	  	SLD	  	5/1/02	  	MRT
	533.	  	0525-1924	  	General American Life Insurance Company	  	SLD	  	1/1/98	  	YRT

  
 -12-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	534.	  	0525-1921	  	General American Life Insurance Company	  	SLD	  	1/1/98	  	COINS
	535.	  	2842	  	General American Life Insurance Company	  	SLD	  	5/1/00	  	YRT
	536.	  	0525-2863	  	General American Life Insurance Company	  	SLD	  	12/1/01	  	YRT
	537.	  	0525-1641	  	General American Life Insurance Company	  	SLD	  	1/1/96	  	COINS
	538.	  	0525-1642	  	General American Life Insurance Company	  	SLD	  	4/1/96	  	COINS
	539.	  	0525-1643	  	General American Life Insurance Company	  	SLD	  	4/1/96	  	YRT
	540.	  	0525-1275	  	General American Life Insurance Company	  	SLD	  	1/1/95	  	YRT
	541.	  	0604-2179	  	General Electric Capital Assurance Company	  	SLD	  	6/26/99	  	YRT
	542.	  	0604-2496	  	General Electric Capital Assurance Company	  	SLD	  	12/02/00	  	YRT
	543.	  	0604-6027	  	General Electric Capital Assurance Company	  	SLD	  	3/3/03	  	COINS
	544.	  	0237-1543	  	General Life Insurance Company	  	SLD	  	11/1/95	  	COINS
	545.	  	0237-2875	  	General Life Insurance Company	  	SLD	  	7/1/00	  	COINS
	546.	  	0237-1650	  	General Life Insurance Company	  	SLD	  	8/1/96	  	YRT
	547.	  	0236-1541	  	General Life Insurance Company of America	  	SLD	  	11/1/95	  	YRT
	548.	  	0236-1651	  	General Life Insurance Company of America	  	SLD	  	8/1/96	  	COINS
	549.	  	0361-0197	  	General Reinsurance Life Corporation	  	SLD	  	5/27/65	  	YRT
	550.	  	0248-0201	  	Georgia International Life Insurance Company	  	SLD	  	7/1/64	  	YRT
	551.	  	0247-1572	  	Gerling Global Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	552.	  	0247-1461	  	Gerling Global Life Insurance Company	  	SLD	  	1/1/95	  	YRT
	553.	  	0247-1935	  	Gerling Global Life Insurance Company of Toronto	  	SLD	  	1/1/98	  	YRT
	554.	  	0247-1151	  	Gerling Global Life Insurance Company, U.S. Branch	  	SLD	  	1/1/93	  	YRT
	555.	  	0299-1936	  	Gerling Global Life ReInsurance Co	  	SLD	  	1/1/98	  	YRT
	556.	  	0144-1076	  	Golden American Life Insurance Company	  	SLD	  	9/1/92	  	MRT
	557.	  	0144-1077	  	Golden American Life Insurance Company	  	SLD	  	10/1/92	  	YRT
	558.	  	0144-1437	  	Golden American Life Insurance Company	  	SLD	  	9/1/95	  	YRT
	559.	  	7328	  	Golden Gate Captive Insurance Company	  	SLD	  	10/1/04	  	YRT
	560.	  	0544-0206	  	Golden Rule Insurance Company	  	SLD	  	8/15/82	  	COINS
	561.	  	0544-0208	  	Golden Rule Insurance Company	  	SLD	  	8/1/84	  	YRT
	562.	  	0544-0209	  	Golden Rule Insurance Company	  	SLD	  	2/1/85	  	MRT
	563.	  	0564-0210	  	Grand Pacific Life Insurance Company	  	SLD	  	6/1/84	  	YRT
	564.	  	0564-0211	  	Grand Pacific Life Insurance Company Ltd.	  	SLD	  	4/1/85	  	MRT
	565.	  	0576-1092	  	Great American (However Jefferson National Life Insurance Company was the original ceding Co).	  	SLD	  	10/1/92	  	YRT
	566.	  	0273-2866	  	Great American Assurance Company of Puerto Rico	  	SLD	  	4/1/99	  	MRT
	567.	  	0273-2865	  	Great American Life Assurance Company of Puerto Rico	  	SLD	  	4/1/99	  	YRT
	568.	  	0279-2162	  	Great American Life Insurance Company	  	SLD	  	4/1/99	  	YRT
	570.	  	0279-5087	  	Great American Life Insurance Company	  	SLD	  	1/1/03	  	COINS
	572.	  	0279-1837	  	Great American Life Insurance Company	  	SLD	  	1/1/98	  	YRT
	573.	  	0279-1838	  	Great American Life Insurance Company	  	SLD	  	1/1/98	  	YRT
	574.	  	0549-0213	  	Great American Reserve Insurance Company	  	SLD	  	3/1/83	  	YRT
	575.	  	0549-0603	  	Great American Reserve Insurance Company	  	SLD	  	1/1/87	  	YRT
	576.	  	 0576 (also
 3576 listed)
-
 0526
	  	Great American Reserve Insurance Company	  	SLD	  	11/1/85	  	COINS
	577.	  	3576-0527	  	Great American Reserve Insurance Company	  	SLD	  	5/17/85	  	MRT
	578.	  	3576-0773	  	Great American Reserve Insurance Company (named on the treaty--Union Life Insurance Company)	  	SLD	  	4/1/85	  	MRT
	579.	  	****-0381	  	Great Columbia Life Insurance Company	  	SLD	  	4/1/70	  	YRT
	580.	  	****-0543D	  	Great Fidelity Life Insurance Company	  	SLD	  	10/14/65	  	YRT
	581.	  	****-0057	  	Great Life Insurance Company	  	SLD	  	10/1/71	  	YRT
	582.	  	****-0176C	  	Great Mutual Life Insurance Company	  	SLD	  	1/2/53	  	YRT
	583.	  	****-0365	  	Great Plains Life Insurance	  	SLD	  	12/23/70	  	COINS
	584.	  	0581-0108	  	Great Southern (original ceding Company name was Commercial Bankers Life Insurance Co)	  	SLD	  	4/1/85	  	MRT
	585.	  	0566-0216	  	Great Southern Life Insurance Company	  	SLD	  	3/1/86	  	MRT
	586.	  	0566-2265	  	Great Southern Life Insurance Company	  	SLD	  	1/1/00	  	YRT
	587.	  	0566-1852	  	Great Southern Life Insurance Company	  	SLD	  	1/1/98	  	YRT

  
 -13-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	588.	  	0566-0847	  	Great Southern Life Insurance Company	  	SLD	  	6/1/90	  	COINS
	589.	  	0566-1391	  	Great Southern Life Insurance Company	  	SLD	  	5/1/95	  	COINS
	590.	  	0566-2015	  	Great Southern Life Insurance Company	  	SLD	  	05/01/98	  	YRT
	591.	  	0566-2725	  	Great Southern Life Insurance Company	  	SLD	  	04/01/99	  	COINS
	592.	  	0566-2264	  	Great Southern Life Insurance Company	  	SLD	  	3/1/99	  	COINS
	593.	  	0566-1190	  	Great Southern Life Insurance Company	  	SLD	  	10/1/93	  	MRT
	594.	  	0566-2948	  	Great Southern Life Insurance Company	  	SLD	  	1/1/02	  	COINS
	595.	  	0566-2428	  	Great Southern Life Insurance Company	  	SLD	  	1/1/00	  	COINS
	596.	  	0566-1970	  	Great Southern Life Insurance Company	  	SLD	  	5/1/98	  	YRT
	597.	  	0566-1679	  	Great Southern Life Insurance Company	  	SLD	  	4/1/85	  	YRT
	598.	  	****-0307	  	Great Southern Life Insurance Company (successor to Commercial Bankers Life Insurance Company)	  	SLD	  	11/1/85	  	YRT
	599.	  	0566-1343	  	Great Southern Life Insurance Company (used to be Ohio Life Insurance Co).	  	SLD	  	10/1/94	  	YRT
	600.	  	0059-1347	  	Great Southern Life Insurance Company (used to be The Ohio Life Insurance Co).	  	SLD	  	Unknown	  	YRT
	601.	  	0059-1346	  	Great Southern Life Insurance Company (used to be The Ohio Life Insurance Co).	  	SLD	  	10/1/94	  	YRT
	602.	  	0059-0784	  	Great Southern Life Insurance Company (used to be The Ohio Life Insurance Co).	  	SLD	  	5/1/89	  	YRT
	603.	  	****-1021	  	Great Western Life Assurance Company	  	SLD	  	1/1/93	  	YRT
	604.	  	****-0027	  	Greater Western Assurance Company	  	SLD	  	Unknown	  	YRT
	605.	  	0526-3145	  	Great-West Life & Annuity Insurance Company	  	SLD	  	3/1/01	  	YRT
	606.	  	0526-2942	  	Great-West Life & Annuity Insurance Company	  	SLD	  	12/29/00	  	YRT
	607.	  	0526-2205	  	Great-West Life & Annuity Insurance Company	  	SLD	  	1/1/00	  	YRT
	608.	  	2788	  	Great-West Life & Annuity Insurance Company	  	SLD	  	3/1/01	  	YRT
	609.	  	0526-1105	  	Great-West Life & Annuity Insurance Company	  	SLD	  	1/1/93	  	COINS
	610.	  	0526-2201	  	Great-West Life & Annuity Insurance Company	  	SLD	  	09/10/99	  	YRT
	611.	  	0526-0219	  	Great-West Life Assurance Company	  	SLD	  	10/1/86	  	YRT
	612.	  	0526-0220	  	Great-West Life Assurance Company	  	SLD	  	1/1/80	  	YRT
	613.	  	****-1104	  	Great-West Life Assurance Company	  	SLD	  	1/1/93	  	YRT
	614.	  	0526-1984	  	Great-West Life Insurance Company	  	SLD	  	9/1/98	  	YRT
	615.	  	0403-0222	  	Guaranty Income Life Insurance Company	  	SLD	  	1/1/65	  	YRT
	616.	  	0262-6268	  	Guardian Insurance and Annuity Company	  	SLD	  	10/1/03	  	MRT
	617.	  	1750	  	Guardian Life Insurance Company of America	  	SLD	  	5/1/97	  	COINS
	619.	  	0085-0857	  	Guardian Life Insurance Company of America	  	SLD	  	12/1/90	  	YRT
	620.	  	****-0419	  	GuideOne Life Insurance Company (successor to Preferred Risk Life Insurance Company)	  	SLD	  	12/18/57	  	YRT
	621.	  	****-0420	  	GuideOne Life Insurance Company (successor to Preferred Risk Life Insurance Company)	  	SLD	  	11/1/64	  	MRT
	622.	  	****-0421	  	GuideOne Life Insurance Company (successor to Preferred Risk Life Insurance Company)	  	SLD	  	12/15/72	  	MRT
	623.	  	0178-0433	  	GuideOne Life Insurance Company (successor to Preferred Risk Life Insurance Company)	  	SLD	  	3/1/78	  	YRT
	624.	  	****-0029	  	Hallmark Life Insurance Company	  	SLD	  	1/1/70	  	MRT
	625.	  	0264-2148	  	Hartford Life & Accident Company	  	SLD	  	5/1/99	  	COINS
	626.	  	0157-1908	  	Hartford Life & Accident Ins Company & Hartford Life Insurance Company & ITT Hartford Life & Annuity Insurance Company	  	SLD	  	7/1/97	  	YRT
	627.	  	0157-4149	  	Hartford Life & Accident Insurance Company Hartford Life Insurance Company & Hartford Life & Annuity Insurance Company	  	SLD	  	1/1/02	  	YRT
	628.	  	0157-4646	  	Hartford Life & Accident Insurance Company, Hartford Life Insurance Company and Hartford Life & Annuity Insurance Company	  	SLD	  	Fac. Bus
effective
11/1/02
Auto.
Bus
effective
12/1/02	  	YRT
	629.	  	0264-1717	  	Hartford Life & Annuity Company	  	SLD	  	1/1/97	  	YRT
	630.	  	0600-0608	  	Hartford Life & Annuity Insurance Company	  	SLD	  	9/1/87	  	COINS
	631.	  	0208-1344	  	Hartford Life and Accident Insurance Company	  	SLD	  	1/1/93	  	YRT
	632.	  	7026	  	Hartford Life and Accident Insurance Company	  	SLD	  	3/1/04	  	YRT
	633.	  	0157-4666	  	Hartford Life and accident Insurance Company & Hartford Life and Annuity Insurance Company	  	SLD	  	12/1/02	  	YRT

  
 -14-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	 	Basis
	634.	  	0031-4126	  	Hartford Life and Accident, Hartford Life, and Hartford Life and Annuity	  	SLD	  	1/1/02	 	MRT
	635.	  	 0157-

2239/2240
	  	Hartford Life and Accident/Hartford Life and Annuity	  	SLD	  	10/15/99	 	YRT
	636.	  	0292-4766	  	Hartford Life and Annuity Insurance Company	  	SLD	  	1/1/03	 	YRT
	637.	  	0292-3846	  	Hartford Life and Annuity Insurance Company	  	SLD	  	8/1/02	 	YRT
	638.	  	0292-1297	  	Hartford Life and Annuity Insurance Company	  	SLD	  	1/1/95	 	COINS
	639.	  	2163	  	Hartford Life and Annuity Insurance Company	  	SLD	  	05/14/97	 	COINS
	640.	  	6946	  	Hartford Life and Annuity Insurance Company	  	SLD	  	3/1/04	 	YRT
	641.	  	 0157-2243

(P9912)
	  	Hartford Life Insurance Company Hartford Life & Annuity Insurance Corporation	  	SLD	  	12/1/99	 	YRT
	642.	  	****-0224A	  	Hartford Life Insurance Company	  	SLD	  	4/15/70	 	YRT
	643.	  	****-2917	  	Hartford Life Insurance Company	  	SLD	  	3/1/02	 	MRT
	644.	  	0157- 3506	  	Hartford Life Insurance Company	  	SLD	  	8/1/02	 	YRT
	645.	  	0157-2851	  	Hartford Life Insurance Company	  	SLD	  	6/15/01	 	YRT
	646.	  	0157-2854	  	Hartford Life Insurance Company	  	SLD	  	6/15/01	 	YRT
	647.	  	0264-1796	  	Hartford Life Insurance Company	  	SLD	  	7/1/97	 	COINS
	648.	  	0157-1308	  	Hartford Life Insurance Company	  	SLD	  	1/1/95	 	COINS
	649.	  	0157-4826	  	Hartford Life Insurance Company	  	SLD	  	1/1/03	 	YRT
	650.	  	0157-1595	  	Hartford Life Insurance Company	  	SLD	  	10/1/96	 	YRT
	651.	  	0157-1116	  	Hartford Life Insurance Company	  	SLD	  	1/1/93	 	YRT
	652.	  	0157-5486	  	Hartford Life Insurance Company	  	SLD	  	(date on
 LOI)
 7/1/03
	 	COINS
	653.	  	0157-4886	  	Hartford Life Insurance Company	  	SLD	  	3/27/03	 	YRT
	654.	  	6926	  	Hartford Life Insurance Company	  	SLD	  	3/1/04	 	YRT
	655.	  	0292-5487	  	Hartford Life Insurance Company (NY only)	  	SLD	  	7/1/03
 (LOI)
	 	COINS
	656.	  	7350 (LOI)	  	Hartford Life Insurance Company, Hartford Life & Annuity Company	  	SLD	  	Executed
 11/4/04
	 	YRT/
 COINS

	657.	  	0157-7350	  	Hartford Life Insurance Cos.	  	SLD	  	(date on
LOI)
2/13/04
(executed
11/10/04)	 	YRT/
COINS
	658.	  	****-0521A	  	Hill Country of Montana (Life of Montana Insurance Company)	  	SLD	  	7/1/76	 	YRT
	659.	  	****-0521B	  	Hill Country of Montana (Life of Montana Insurance Company)	  	SLD	  	9/15/71	 	MRT
	660.	  	****-0225A	  	Home State Life Insurance Company, Inc..	  	SLD	  	10/20/68	 	YRT
	661.	  	0370-7313	  	Horace Mann Life Ins Company	  	SLD	  	9/1/04	 	YRT
	662.	  	****-0176A	  	Ideal National Insurance Company	  	SLD	  	6/28/60	 	YRT
	664.	  	2150	  	IDS Life Insurance Company	  	SLD	  	4/29/99	 	MRT
	665.	  	0094-4206	  	IDS Life Insurance Company	  	SLD	  	11/25/02	 	YRT
	666.	  	0094-0862	  	IDS Life Insurance Company	  	SLD	  	8/1/90	 	YRT
	667.	  	0094-2849	  	IDS Life Insurance Company	  	SLD	  	6/29/01	 	YRT
	668.	  	0322-6606	  	IDS Life Insurance Company of New York	  	SLD	  	8/18/03	 	YRT
	669.	  	0322-6383	  	IDS Life Insurance Company of New York	  	SLD	  	8/18/03	 	YRT
	670.	  	0322-2537	  	IDS Life Insurance Company of NY	  	SLD	  	11/15/00	 	YRT
	672.	  	0322-6386	  	IDS Life Insurance Company of NY	  	SLD	  	8/18/03	 	YRT
	673.	  	0308-2094	  	Illinois Mutual Life Insurance Company	  	SLD	  	01/01/99	 	YRT
	674.	  	***-0119A	  	INA Life Insurance Company Company of North America	  	SLD	  	12/5/68	 	YRT
	675.	  	0409-0567	  	Independent American Life Insurance Co	  	SLD	  	7/1/71	 	COINS
	676.	  	0409-0567A	  	Independent American Life Insurance Company	  	SLD	  	LPR:
1/1/72
YRT:
12/5/72	 	YRT
	677.	  	0409-0567B	  	Independent American Life Insurance Company	  	SLD	  	8/1/69	 	YRT
	678.	  	0209-1588	  	Indianapolis Life Insurance Company	  	SLD	  	1/1/96	 	YRT
	679.	  	0209-1384	  	Indianapolis Life Insurance Company	  	SLD	  	7/1/95	 	YRT
	680.	  	0209-1456	  	Indianapolis Life Insurance Company	  	SLD	  	10/1/95	 	YRT

  
 -15-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	681.	  	0209-1494	  	Indianapolis Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	682.	  	0209-2947	  	Indianapolis Life Insurance Company	  	SLD	  	4/1/02	  	COINS
	683.	  	0209-1772	  	Indianapolis Life Insurance Company	  	SLD	  	3/1/97	  	COINS
	684.	  	0209-2960	  	Indianapolis Life Insurance Company	  	SLD	  	3/1/00	  	YRT
	685.	  	7343	  	Industrial-Alliance Pacific LIC	  	SLD	  	8/1/04	  	YRT
	686.	  	0176-7146	  	Industrial-Alliance Pacific Life Insurance Company	  	SLD	  	1/1/04	  	COINS
	687.	  	0176-7147	  	Industrial-Alliance Pacific Life Insurance Company	  	SLD	  	1/1/04	  	YRT
	688.	  	****-0152B	  	Int’l Service Life Insurance Company	  	SLD	  	1/1/72	  	YRT
	689.	  	0309-0996	  	Integon Life Insurance Company	  	SLD	  	3/1/92	  	COINS
	690.	  	****-0274B	  	International Fidelity Insurance Company	  	SLD	  	01/01/59	  	YRT
	691.	  	****-0274C	  	International Fidelity Insurance Company	  	SLD	  	05/16/50	  	YRT
	692.	  	****-0274D	  	International Fidelity Insurance Company	  	SLD	  	01/01/59	  	YRT
	693.	  	0562-0278	  	International Fidelity Insurance Company	  	SLD	  	01/01/59	  	YRT
	694.	  	****-0274A	  	International Fidelity Life Insurance Company	  	SLD	  	01/01/57	  	YRT
	695.	  	****-0589(C)	  	International Opportunity Life Insurance Company	  	SLD	  	Unknown,
 executed &

delivered
4/1/58
	  	YRT
	696.	  	****-0589(D)	  	International Opportunity Life Insurance Company	  	SLD	  	5/14/59	  	YRT
	697.	  	****-0152A	  	International Service Life Insurance Co	  	SLD	  	2/18/69	  	YRT
	699.	  	0282-1802	  	Inter-State Assurance Company	  	SLD	  	1/1/98	  	COINS
	700.	  	0591-3526	  	Investors Life Co of N.A.	  	SLD	  	9/1/02	  	COINS
	701.	  	****-0316	  	Investors Life Insurance Company of North America (successor to Median Life Insurance Company)	  	SLD	  	5/1/86	  	YRT
	702.	  	****-0315	  	Investors Life Insurance Company of North America (successor to Median Life Insurance Company)	  	SLD	  	5/1/86	  	COINS
	703.	  	0292-1141	  	ITT Hartford Life & Annuity Insurance Company	  	SLD	  	9/1/93	  	YRT
	704.	  	0292-1156	  	ITT Hartford Life and Annuity Ins Company	  	SLD	  	7/1/93	  	YRT
	705.	  	0292-1792	  	ITT Hartford Life and Annuity Insurance Company	  	SLD	  	12/1/94	  	COINS
	706.	  	0292-0614	  	ITT Life Insurance Company	  	SLD	  	6/1/87	  	YRT
	707.	  	0618-0229	  	ITT Life Insurance Corp.	  	SLD	  	12/1/86	  	YRT
	708.	  	0292-0228A	  	ITT Life Insurance Corp.	  	SLD	  	8/1/73	  	YRT
	709.	  	0292-0609	  	ITT Life Insurance Corporation	  	SLD	  	1/1/88	  	YRT
	710.	  	0919-0889	  	ITT Lyndon Life Insurance Company	  	SLD	  	12/30/91	  	YRT
	711.	  	0292-0228B	  	ITT Mid-Western Life Insurance Corp.	  	SLD	  	3/1/70	  	YRT
	712.	  	0292-0228C	  	ITT Mid-Western Life Insurance Corp.	  	SLD	  	1/1/70	  	YRT
	713.	  	****-0226	  	Jackson Life Insurance Company	  	SLD	  	6/27/62	  	YRT
	714.	  	0323-6906	  	Jackson National Life Ins Company of NY	  	SLD	  	1/1/03	  	COINS
	715.	  	0426-0237	  	Jackson National Life Insurance Company	  	SLD	  	7/11/69	  	YRT
	716.	  	0426-1085	  	Jackson National Life Insurance Company	  	SLD	  	9/1/92	  	YRT
	717.	  	0426-1084	  	Jackson National Life Insurance Company	  	SLD	  	9/1/92	  	COINS
	718.	  	0426-4266	  	Jackson National Life Insurance Company	  	SLD	  	1/1/03	  	COINS
	719.	  	0148-1089	  	Jackson National Life Insurance Company	  	SLD	  	12/1/92	  	COINS
	720.	  	0426-1445	  	Jackson National Life Insurance Company	  	SLD	  	10/27/95	  	MRT
	721.	  	0426-1393	  	Jackson National Life Insurance Company	  	SLD	  	5/1/94	  	YRT
	722.	  	0426-1392	  	Jackson National Life Insurance Company	  	SLD	  	5/1/94	  	YRT
	723.	  	0426-1396	  	Jackson National Life Insurance Company	  	SLD	  	1/1/95	  	YRT
	724.	  	0426-1397	  	Jackson National Life Insurance Company	  	SLD	  	1/1/95	  	MRT
	726.	  	0148-6086	  	Jackson National Life Insurance Company	  	SLD	  	9/9/03	  	YRT
	727.	  	0426-1436	  	Jackson National Life Insurance Company	  	SLD	  	1/1/95	  	YRT
	728.	  	0426-1749	  	Jackson National Life Insurance Company	  	SLD	  	7/1/98	  	YRT
	729.	  	0426-7106	  	Jackson National Life Insurance Company	  	SLD	  	2/23/04	  	YRT
	730.	  	0148-1380	  	Jackson National Life Insurance Company (used to be Jackson National Life Insurance Company of Michigan)	  	SLD	  	1/1/95	  	YRT
	731.	  	0148-1379	  	Jackson National Life Insurance Company (used to be Jackson National Life Insurance Company of Michigan)	  	SLD	  	1/1/95	  	YRT
	732.	  	0148-1090	  	Jackson National Life Insurance Company of Michigan	  	SLD	  	2/1/92	  	YRT

  
 -16-

													
	 	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	 	733.	  	  	0323-7107	  	Jackson National Life Insurance Company of N.Y.	  	SLD	  	2/23/04	  	YRT
	 	734.	  	  	0326-2183	  	Jackson National Life Insurance Company of NY	  	SLD	  	05/01/99	  	YRT
	 	735.	  	  	0343-2858	  	Jamestown Life Insurance Company	  	SLD	  	1/1/01	  	YRT
	 	736.	  	  	0407-0287	  	Jefferson National Life Insurance Company	  	SLD	  	10/1/82	  	YRT
	 	737.	  	  	0407-0289	  	Jefferson National Life Insurance Company	  	SLD	  	1/1/78	  	LPR
	 	738.	  	  	0593-1143	  	Jefferson Pilot (original ceding Company was Alexander Hamilton Life Insurance Co).	  	SLD	  	1/1/93	  	MRT
	 	739.	  	  	0572-0883	  	Jefferson Pilot Financial	  	SLD	  	7/10/90	  	YRT
	 	740.	  	  	0164-2085	  	Jefferson Pilot Financial Company	  	SLD	  	01/01/97	  	YRT
	 	741.	  	  	0512-1454	  	Jefferson Pilot Financial Insurance	  	SLD	  	11/1/94	  	YRT
	 	742.	  	  	0572-0483	  	Jefferson Pilot Financial Insurance Co	  	SLD	  	1/1/85	  	YRT
	 	743.	  	  	0572-0484	  	Jefferson Pilot Financial Insurance Co	  	SLD	  	10/1/85	  	YRT
	 	744.	  	  	0164-1455	  	Jefferson Pilot Financial Insurance Company	  	SLD	  	11/1/94	  	YRT
	 	745.	  	  	0593-0009	  	Jefferson Pilot Financial Insurance Company	  	SLD	  	9/1/86	  	COINS
	 	746.	  	  	0572-0486	  	Jefferson Pilot Financial Insurance Corporation	  	SLD	  	1/1/85	  	COINS
	 	747.	  	  	****-0745	  	Jefferson Pilot Financial Life Insurance Company	  	SLD	  	Unknown	  	MRT
	 	748.	  	  	***-0746	  	Jefferson Pilot Financial Life Insurance Company	  	SLD	  	Unknown	  	YRT
	 	749.	  	  	0593-0010	  	Jefferson Pilot Financial Life Insurance Company	  	SLD	  	1/1/86	  	YRT
	 	750.	  	  	0593-1625	  	Jefferson Pilot Financial Life Insurance Company	  	SLD	  	Unknown	  	YRT
	 	751.	  	  	0593-1626	  	Jefferson Pilot Financial Life Insurance Company	  	SLD	  	7/1/96	  	YRT
	 	752.	  	  	0593-1627	  	Jefferson Pilot Financial Life Insurance Company	  	SLD	  	7/1/96	  	YRT
	 	753.	  	  	0593-1628	  	Jefferson Pilot Financial Life Insurance Company	  	SLD	  	Unknown	  	YRT
	 	754.	  	  	0073-1030	  	Jefferson Pilot Life (used to be Kentucky Central Life Insurance Co).	  	SLD	  	12/1/91	  	YRT
	 	755.	  	  	0181-1453	  	Jefferson Pilot Life America Insurance Company	  	SLD	  	11/1/94	  	YRT
	 	756.	  	  	0015-2007	  	Jefferson Pilot Life Insurance Company	  	SLD	  	Unknown	  	COINS
	 	757.	  	  	0593-0012	  	Jefferson Pilot Life Insurance Company	  	SLD	  	01/01/86	  	MRT
	 	758.	  	  	****-0266A	  	Jefferson Pilot Life Insurance Company	  	SLD	  	01/01/72	  	YRT
	 	759.	  	  	0015-6486	  	Jefferson Pilot Life Insurance Company, Jefferson Pilot Financial Insurance; Jefferson Pilot Life America Insurance	  	SLD	  	11/1/03	  	YRT
	 	760.	  	  	0058-1261	  	Jefferson Pilot LifeAmerica Insurance Company (successor to First Alexander Hamilton Life Insurance Company)	  	SLD	  	6/1/93	  	YRT
	 	761.	  	  	2005	  	Jefferson-Pilot Life America Insurance Company	  	SLD	  	1/1/98	  	YRT
	 	762.	  	  	****-0238	  	Jefferson-Pilot Life Insurance Company	  	SLD	  	01/01/87	  	YRT
	 	763.	  	  	0164-1778	  	Jefferson-Pilot Life Insurance Company Alexander Hamilton Life Insurance Company First Alexander Hamilton Life Insurance Company	  	SLD	  	1/1/98	  	COINS
	 	764.	  	  	0015-2546	  	Jefferson-Pilot Life Insurance Company	  	SLD	  	8/1/02	  	YRT
	 	765.	  	  	****-1282	  	Jefferson-Pilot Life Insurance Company	  	SLD	  	7/1/94	  	MRT
	 	766.	  	  	1164	  	Jefferson-Pilot Life Insurance Company	  	SLD	  	10/1/93	  	MRT
	 	767.	  	  	0073-0780	  	Jefferson-Pilot Life Insurance Company (used to be Kentucky Central Life Insurance Co).	  	SLD	  	3/1/89	  	COINS
	 	768.	  	  	0057-0762	  	John Adams Life Insurance Company of New York	  	SLD	  	1/1/89	  	YRT
	 	769.	  	  	0057-0763	  	John Adams Life Insurance Company of NY	  	SLD	  	1/1/89	  	YRT
	 	770.	  	  	0053-0414	  	John Alden Life Insurance Company (Successor to American Crown Life Insurance Company)	  	SLD	  	8/1/89	  	YRT
	 	771.	  	  	0355-3927	  	John Hancock Life and John Hancock Variable Life	  	SLD	  	10/11/02	  	COINS
	 	773.	  	  	3529	  	John Hancock Life Insurance Company	  	SLD	  	8/15/02	  	YRT
	 	774.	  	  	0355-2516	  	John Hancock Life Insurance Company & John Hancock Variable Life Insurance Company	  	SLD	  	7/26/00	  	YRT
	 	775.	  	  	 0005-4046

0355-6306
	  	John Hancock Variable Life Insurance Company John Hancock Life Insurance Company	  	SLD	  	1/1/03	  	YRT
	 	776.	  	  	 0005-6226

0355-6227
	  	John Hancock Variable Life Insurance Company John Hancock Life Ins Col.	  	SLD	  	6/21/03	  	YRT
	 	777.	  	  	0252-1910	  	Kansan City Life Insurance Company	  	SLD	  	1/1/98	  	YRT
	 	778.	  	  	0252-2434	  	Kansas City Life Insurance Company	  	SLD	  	1/1/00	  	COINS
	 	780.	  	  	0178-1801	  	Kansas City Life Insurance Company	  	SLD	  	9/1/97	  	COINS
	 	781.	  	  	0252-1805	  	Kansas City Life Insurance Company	  	SLD	  	8/1/97	  	YRT
	 	782.	  	  	0252-1597	  	Kansas City Life Insurance Company	  	SLD	  	8/1/96	  	MRT
	 	783.	  	  	0252-6088	  	Kansas City Life Insurance Company	  	SLD	  	7/1/02	  	YRT

  
 -17-

													
	 	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	 	784.	  	  	0178-0422	  	Kansas City Life Insurance Company	  	SLD	  	3/1/78	  	MRT
	 	785.	  	  	0051-0451	  	Kansas City Life Insurance Company	  	SLD	  	1/1/84	  	YRT
	 	786.	  	  	0051-0452	  	Kansas City Life Insurance Company	  	SLD	  	8/1/82	  	YRT
	 	787.	  	  	0252-2973	  	Kansas City Life Insurance Company	  	SLD	  	1/1/01	  	YRT
	 	788.	  	  	0252-1982	  	Kansas City Life Insurance Company	  	SLD	  	6/1/98	  	COINS
	 	789.	  	  	0178-2432	  	Kansas City Life Insurance Company (Previous CC = Guideone Life Insurance Company)	  	SLD	  	1/1/00	  	COINS
	 	790.	  	  	2733	  	Kemper Investors Life Insurance Company	  	SLD	  	1/1/00	  	YRT
	 	791.	  	  	2202	  	Kemper Investors Life Insurance Company	  	SLD	  	1/1/98	  	YRT
	 	792.	  	  	0165-1136	  	Kemper Life Assurance Company	  	SLD	  	1/1/92	  	YRT
	 	793.	  	  	0073-0728	  	Kentucky Central Life Insurance Company	  	SLD	  	5/1/88	  	YRT
	 	794.	  	  	0073-0729	  	Kentucky Central Life Insurance Company	  	SLD	  	5/1/88	  	YRT
	 	795.	  	  	0154-3285	  	Keyport Life	  	SLD	  	3/1/03	  	YRT
	 	796.	  	  	0275-7292	  	Kolnische Ruckversicherungs-Gesellschaft Ag, Cologne	  	SLD	  	7/1/97	  	YRT
	 	797.	  	  	0532-3165	  	Lafayette Life Insurance Company	  	SLD	  	5/1/03	  	YRT
	 	798.	  	  	0532-0245	  	Lafayette Life Insurance Company	  	SLD	  	2/1/82	  	COINS
	 	799.	  	  	0532-0242	  	Lafayette Life Insurance Company	  	SLD	  	1/2/81	  	LPR
	 	800.	  	  	5032-244	  	Lafayette Life Insurance Company	  	SLD	  	1/1/85	  	YRT
	 	801.	  	  	0567-0253	  	Legacy Life Insurance Company	  	SLD	  	9/15/84	  	MRT
	 	803.	  	  	0316-2133	  	Liberty Life Assurance Company	  	SLD	  	6/1/99	  	COINS
	 	804.	  	  	0346-2246	  	Liberty Life Assurance Company of Boston	  	SLD	  	10/1/99	  	YRT
	 	805.	  	  	0316-2738	  	Liberty Life Assurance Company of Boston	  	SLD	  	1/1/99	  	YRT
	 	806.	  	  	0316-2196	  	Liberty Life Assurance Company of Boston	  	SLD	  	12/01/99	  	YRT
	 	807.	  	  	0316-7273	  	Liberty Life Ins Company of Boston	  	SLD	  	3/1/04	  	COINS
	 	808.	  	  	0116-0910	  	Liberty Life Insurance Company	  	SLD	  	5/1/88	  	MRT
	 	809.	  	  	0116-0911	  	Liberty Life Insurance Company	  	SLD	  	3/1/89	  	COINS
	 	810.	  	  	0116-7027	  	Liberty Life Insurance Company	  	SLD	  	7/1/04	  	COINS
	 	811.	  	  	0588-0256	  	Life Assurance Company of Pennsylvania	  	SLD	  	2/8/85	  	YRT
	 	812.	  	  	0606-1813	  	Life Insurance Co of Virginia	  	SLD	  	10/1/97	  	COINS
	 	813.	  	  	0400-0545	  	Life Insurance Company of Kansas	  	SLD	  	7/9/68	  	YRT
	 	814.	  	  	****-0119B	  	Life Insurance Company of North America	  	SLD	  	12/5/68	  	YRT
	 	815.	  	  	0172-7290	  	Life Insurance Company of the Southwest	  	SLD	  	4/1/04	  	YRT
	 	816.	  	  	0606-1312	  	Life Insurance Company of Virginia	  	SLD	  	10/1/94	  	YRT
	 	817.	  	  	 0104-5408
 0112-5409

0225-5410
 0498-5411

0012-5412
	  	Life Investors Ins Co of America; Peoples Benefit Life; Transamerica Life; Western Reserve Life Assurance Company of Ohio	  	SLD	  	6/1/03	  	COINS
	 	818.	  	  	0104-2799	  	Life Investors Insurance Company	  	SLD	  	7/1/01	  	COINS
	 	819.	  	  	0104-3155	  	Life Investors Insurance Company of America	  	SLD	  	7/1/02	  	YRT
	 	820.	  	  	0170-1153	  	Life of Boston Insurance Company	  	SLD	  	9/1/85	  	COINS
	 	821.	  	  	0494-2245	  	Lincoln Benefit Life Company	  	SLD	  	5/15/99	  	YRT
	 	822.	  	  	0494-1476	  	Lincoln Benefit Life Company	  	SLD	  	5/1/95	  	YRT
	 	823.	  	  	4087	  	Lincoln Benefit Life Company	  	SLD	  	10/15/02	  	MRT
	 	824.	  	  	0494-2155	  	Lincoln Benefit Life Company	  	SLD	  	1/15/99	  	COINS
	 	826.	  	  	0494-1999	  	Lincoln Benefit Life Company	  	SLD	  	6/1/01	  	COINS
	 	827.	  	  	0494-1983	  	Lincoln Benefit Life Company	  	SLD	  	5/1/97	  	YRT
	 	828.	  	  	0494-0270	  	Lincoln Benefit Life Company	  	SLD	  	1/1/84	  	MRT
	 	829.	  	  	0494-0269	  	Lincoln Benefit Life Company	  	SLD	  	5/21/73	  	YRT
	 	830.	  	  	0494-1753	  	Lincoln Benefit Life Company	  	SLD	  	6/1/96	  	YRT
	 	831.	  	  	0494-0268	  	Lincoln Benefit Life Company	  	SLD	  	6/1/86	  	YRT
	 	832.	  	  	0494-4086	  	Lincoln Benefit Life Insurance Company	  	SLD	  	12/31/02	  	MRT
	 	833.	  	  	0494-0993	  	Lincoln Benefit Life Insurance Company	  	SLD	  	12/1/91	  	COINS
	 	834.	  	  	0494-0931	  	Lincoln Benefit Life Insurance Company	  	SLD	  	6/15/91	  	MRT
	 	835.	  	  	****-0225B	  	Lincoln Heritage Life Insurance Company	  	SLD	  	1/1/70	  	YRT
	 	836.	  	  	****-0225C	  	Lincoln Heritage Life Insurance Company	  	SLD	  	8/1/76	  	YRT

  
 -18-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	837.	  	****-0225D	  	Lincoln Heritage Life Insurance Company	  	SLD	  	Unknown
 (signed
 12/5/67)
	  	YRT
	838.	  	0253-0006	  	Lincoln Heritage Life Insurance Company	  	SLD	  	4/16/73	  	YRT
	839.	  	0523-0568	  	Lincoln Heritage Life Insurance Company	  	SLD	  	5/1/79	  	COINS
	840.	  	0541-0569	  	Lincoln Heritage Life Insurance Company	  	SLD	  	5/1/82	  	YRT
	841.	  	****-0271	  	Lincoln Heritage Life Insurance Company	  	SLD	  	1/1/70	  	YRT
	842.	  	****-0272	  	Lincoln Heritage Life Insurance Company	  	SLD	  	1/1/74	  	YRT
	843.	  	0311-2100	  	Lincoln Life & Annuity Company of New York	  	SLD	  	7/1/98	  	YRT
	844.	  	7306	  	Lincoln Life & Annuity Company of New York	  	SLD	  	3/1/04	  	COINS
	845.	  	0037-2114	  	Lincoln Life & Annuity Company of NY	  	SLD	  	07/01/78	  	YRT
	846.	  	0037-2115	  	Lincoln Life & Annuity Company of NY	  	SLD	  	01/01/82	  	YRT
	847.	  	 Not Yet

Assigned
	  	Lincoln Life & Annuity Company of NY	  	SLD	  	7/1/02	  	YRT
	848.	  		  		  		  		  	
	849.	  	0562-2129	  	Lincoln Nat’l Life Insurance Company	  	SLD	  	11/1/97	  	YRT
	850.	  	0562-2952	  	Lincoln National Life Ins Company	  	SLD	  	1/1/02	  	YRT
	851.	  	0562-3152	  	Lincoln National Life Ins Company	  	SLD	  	5/1/02 for
 facultative

9/6/02 for
automatic
	  	YRT
	852.	  	0562-1545	  	Lincoln National Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	853.	  	1962	  	Lincoln National Life Insurance Company	  	SLD	  	3/1/98	  	YRT
	854.	  	0562-1848	  	Lincoln National Life Insurance Company	  	SLD	  	5/1/97	  	YRT
	855.	  	0562-2127	  	Lincoln National Life Insurance Company	  	SLD	  	06/01/93	  	MRT
	856.	  	0562-2125	  	Lincoln National Life Insurance Company	  	SLD	  	01/01/93	  	YRT
	857.	  	0139-2123	  	Lincoln National Life Insurance Company	  	SLD	  	04/01/92	  	MRT
	858.	  	0562-2116	  	Lincoln National Life Insurance Company	  	SLD	  	1/1/82	  	YRT
	859.	  	####-0344	  	Lone Star Life Insurance Company	  	SLD	  	10/15/65	  	YRT
	860.	  	0344-0280	  	Lone Star Life Insurance Company	  	SLD	  	10/15/65	  	YRT
	861.	  	0035-0282	  	Louisiana National Life Insurance Company	  	SLD	  	3/1/87	  	YRT
	862.	  	0528-3101	  	Loyal American Life Insurance Company	  	SLD	  	3/1/02	  	COINS
	863.	  	0407-0288	  	Lumbermens Life Insurance Company	  	SLD	  	10/1/82	  	COINS
	864.	  	0407-2965	  	M Life Insurance Company	  	SLD	  	7/1/02	  	YRT
	865.	  	0904-3807	  	M Life Insurance Company	  	SLD	  	7/1/02	  	YRT
	866.	  	0904-4068	  	M Life Insurance Company	  	SLD	  	7/1/02	  	YRT
	867.	  	904-901	  	M Life Insurance Company	  	SLD	  	7/1/91	  	YRT
	868.	  	0904-1182	  	M Life Insurance Company	  	SLD	  	1/1/84	  	YRT
	869.	  	0616-0616	  	Maccabees Mutual Life Insurance Company	  	SLD	  	3/31/88	  	COINS
	870.	  	0616-293	  	Maccabees Mutual Life Insurance Company	  	SLD	  	7/1/86	  	MRT
	871.	  	0595-0725	  	Manhattan Life Insurance Company	  	SLD	  	10/1/88	  	YRT
	872.	  	0595-0997	  	Manhattan Life Insurance Company	  	SLD	  	1/1/92	  	YRT
	873.	  	0595-1487	  	Manhattan Life Insurance Company	  	SLD	  	12/11/95	  	YRT
	874.	  	0287-1649	  	Manhattan Nat’l Life Insurance Company	  	SLD	  	10/1/96	  	YRT
	875.	  	0287-1488	  	Manhattan National Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	876.	  	0287-297	  	Manhattan National Life Insurance Company	  	SLD	  	9/1/86	  	MRT
	877.	  	0726	  	Manhattan National Life Insurance Company	  	SLD	  	4/1/88	  	YRT
	878.	  	3287-0296	  	Manhattan National Life Insurance Company	  	SLD	  	10/1/86	  	COINS
	880.	  	0301-1973	  	Manu Life Insurance Company	  	SLD	  	10/1/97	  	COINS
	881.	  	0014-1088	  	Manufacturers Life Insurance Co (called Manulife)	  	SLD	  	1/21/92 for
individual
plans for
survivorship
“special
edition” and
any riders
attached to
these plans.
3/24/92 for
all
other
survivorship
plans	  	YRT

  
 -19-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	882.	  	0234-7006	  	Manufacturers Life Insurance Co (USA)	  	SLD	  	3/1/04	  	YRT
	883.	  	0234-2500	  	Manufacturers Life Insurance Company	  	SLD	  	1/1/99	  	YRT
	884.	  	0234-7269	  	Manufacturers Life Insurance Company	  	SLD	  	5/17/04	  	YRT
	885.	  	0234-5926	  	Manufacturers Life Insurance Company	  	SLD	  	10/1/03	  	YRT
	886.	  	0014-0934	  	Manufacturers Life Insurance Company (U.S.A.)	  	SLD	  	3/15/89	  	YRT
	887.	  	0014-1304A	  	Manufacturers Life Insurance Company (U.S.A.)	  	SLD	  	12/16/94	  	YRT
	888.	  	0014-1304B	  	Manufacturers Life Insurance Company (U.S.A.)	  	SLD	  	12/31/87	  	COINS
	889.	  	0014-1304C	  	Manufacturers Life Insurance Company (U.S.A.)	  	SLD	  	12/31/87	  	COINS
	890.	  	0014-1304D	  	Manufacturers Life Insurance Company (U.S.A.)	  	SLD	  	12/31/87	  	COINS
	891.	  	0014-1304E	  	Manufacturers Life Insurance Company (U.S.A.)	  	SLD	  	1/1/86	  	COINS
	892.	  	0014-0299	  	Manufacturers Life Insurance Company (U.S.A.)	  	SLD	  	12/1/87	  	COINS
	893.	  	 0014-1569
 0235-1571

0234-1570
	  	Manufacturers Life Insurance Company (U.S.A.) (Manulife USA), Previous CCs: Manufacturers Life Insurance Company, Manufacturers Life Insurance Company of America (Novation Agrmt,
11/22/01)	  	SLD	  	1/1/96	  	YRT
	896.	  	0234-1803	  	Manufacturers Life Insurance Company (USA)	  	SLD	  	12/31/87	  	YRT
	897.	  	0301-7166	  	Manufacturers Life Insurance Company of New York	  	SLD	  	9/1/02	  	YRT
	898.	  	0301-2689	  	Manufacturers Life Insurance Company of NY	  	SLD	  	1/4/99	  	YRT
	900.	  	 Recent win

7362
	  	Manulife	  	SLD	  	Effective in
 November for
offshore

business
	  	YRT
	901.	  	0234-1892	  	Manulife Reinsurance Corp.	  	SLD	  	1/1/97	  	COINS
	902.	  	0014-0298	  	Manulife Reinsurance Corporation (used to be Manufacturers Life Insurance Co).	  	SLD	  	11/1/84	  	YRT
	903.	  	0332-2009	  	MARC (Continental Assurance Co).	  	SLD	  	4/1/98	  	YRT
	904.	  	0088-2012	  	MARC (Valley Forge Life Insurance Co).	  	SLD	  	4/1/98	  	MRT
	905.	  	0496-0305	  	Mark Twain Life Insurance Company	  	SLD	  	6/1/73	  	LPR
	906.	  	0387-2519	  	Mass Mutual Int’l (Bermuda) Limited	  	SLD	  	05/10/99	  	YRT
	907.	  	0087-1660	  	Mass. Mutual Life Insurance Company	  	SLD	  	Unknown	  	YRT
	908.	  	0490-0617	  	Massachusetts General Life Insurance Company	  	SLD	  	5/1/88	  	YRT
	910.	  	0087-0858	  	Massachusetts Mutual Life Insurance Company	  	SLD	  	11/1/90	  	YRT
	911.	  	0087-1071	  	Massachusetts Mutual Life Insurance Company	  	SLD	  	7/1/92	  	YRT
	912.	  	0087-1542	  	Massachusetts Mutual Life Insurance Company	  	SLD	  	3/1/96	  	COINS
	913.	  	0134-1018	  	Massachusetts Mutual Life Insurance Company	  	SLD	  	1/1/92	  	YRT
	914.	  	 0087-1194

(Mass. Mutual
 Life)

0087-2512
 (MML Bay

State)
	  	Massachusetts Mutual Life Insurance Company Mutual Life Insurance Company, MML Bay State Life Insurance Company	  	SLD	  	7/1/93	  	YRT
	915.	  	0087-1133	  	Massachusetts Mutual Life Insurance Company	  	SLD	  	3/29/93	  	COINS
	916.	  	0087-1132	  	Massachusetts Mutual Life Insurance Company	  	SLD	  	3/29/93	  	YRT
	917.	  	3246	  	Massachusetts Mutual Life Insurance Company, C.M. Life Insurance Company, MML Bay State Life Insurance Company	  	SLD	  	7/1/02	  	YRT
	918.	  	****-1682	  	Massachusetts Mutual Life Insurance Company, MML Bay State Life Insurance Company, and CM Life Insurance Company	  	SLD	  	2/1/94	  	YRT
	919.	  	0510-1254	  	Mercantile and General Life Reassurance Company of America	  	SLD	  	4/27/94	  	YRT
	920.	  	 Recent win

0043-7356,
 0525-7357
	  	Met/Gen Am UL01 and ULSG03	  	SLD	  	7/1/04	  	YRT
	921.	  	0192-4968	  	MetLife Investors Insurance Company	  	SLD	  	5/1/02	  	YRT
	922.	  	0191-4966	  	MetLife Investors Insurance Company of Calif.	  	SLD	  	5/1/02	  	YRT
	923.	  	 0180-6730

0212-6731
	  	MetLife Investors USA Insurance Co First MetLife Investors Insurance Company	  	SLD	  	(date on
 LOI)
 2/1/04
	  	COINS
	924.	  	0212-6731	  	MetLife Investors USA Insurance Company	  	SLD	  	2/1/04	  	COINS
	925.	  	0043-1221	  	Metropolitan Life Insurance Company	  	SLD	  	1/1/94	  	YRT
	926.	  	2933	  	Metropolitan Life Insurance Company	  	SLD	  	7/1/02	  	YRT
	927.	  	0043-6166	  	Metropolitan Life Insurance Company	  	SLD	  	4/1/02	  	YRT

  
 -20-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	929.	  	0043-0875	  	Metropolitan Life Insurance Company	  	SLD	  	1/1/91	  	YRT
	930.	  	0096-0882	  	Metropolitan Life Insurance Company	  	SLD	  	9/1/90	  	COINS
	931.	  	0043-1022	  	Metropolitan Life Insurance Company	  	SLD	  	1/1/92	  	MRT
	932.	  	0043-4971	  	Metropolitan Life Insurance Company	  	SLD	  	4/1/02	  	YRT
	933.	  	5386	  	Metropolitan Life Insurance Company	  	SLD	  	12/4/02	  	YRT
	934.	  	1256	  	Metropolitan Life Insurance Company	  	SLD	  	4/1/94	  	COINS
	935.	  	0044-0948	  	Metropolitan Life Insurance Company	  	SLD	  	7/1/91	  	YRT
	936.	  	0043-1940	  	Metropolitan Life Insurance Company	  	SLD	  	1/1/98	  	COINS
	938.	  	****-0015B	  	Mid American life Insurance Company	  	SLD	  	11/15/54	  	YRT
	939.	  	****-0015C	  	Mid American life Insurance Company	  	SLD	  	01/02/58	  	COINS
	940.	  	****-0015D	  	Mid American life Insurance Company	  	SLD	  	01/02/58	  	YRT
	941.	  	Recent win	  	Midland HOLI	  	SLD	  	Unknown	  	TBD
	942.	  	****-0618	  	Midland Life Insurance Company	  	SLD	  	Unknown	  	YRT
	943.	  	1843	  	Midland Life Insurance Company	  	SLD	  	2/1/98	  	YRT
	944.	  	0093-0319	  	Midland National Life Insurance Company	  	SLD	  	7/1/86	  	YRT
	945.	  	0587-0153	  	Midland National Life Insurance Company	  	SLD	  	7/1/85	  	COINS
	946.	  	0587-6228	  	Midland National Life Insurance Company	  	SLD	  	8/1/03	  	YRT
	947.	  	0587-6246	  	Midland National Life Insurance Company	  	SLD	  	10/1/03	  	YRT
	948.	  	0587-0154	  	Midland National Life Insurance Company	  	SLD	  	4/1/86	  	YRT
	949.	  	0587-0155	  	Midland National Life Insurance Company	  	SLD	  	4/1/86	  	MRT
	950.	  	0587-0156	  	Midland National Life Insurance Company	  	SLD	  	7/1/85	  	COINS
	951.	  	0587-7332	  	Midland National Life Insurance Company	  	SLD	  	5/1/04	  	YRT
	952.	  	0587-7333	  	Midland National Life Insurance Company	  	SLD	  	11/1/03	  	COINS
	953.	  	0587-7334	  	Midland National Life Insurance Company	  	SLD	  	8/1/04	  	YRT
	954.	  	0185-5326	  	Midland National Life Insurance Company—West Des Moines, IA (Novation Agrmt., effective 4/1/04, signed 8/04) Previous CC: Clarica Life Insurance Company-US	  	SLD	  	3/1/03	  	COINS
	955.	  	****- 0227	  	Midwestern Health Insurance Company	  	SLD	  	Unknown	  	YRT
	956.	  	 ****-0323

(First contract in treaty)
	  	Mid-Western Life Insurance Company	  	SLD	  	7/1/65	  	YRT
	957.	  	 ****-0323
 (Second contract in
treaty)
	  	Mid-Western Life Insurance Company	  	SLD	  	8/27/65	  	YRT
	958.	  	 ****-0323

(Third contract in treaty)
	  	Mid-Western Life Insurance Company	  	SLD	  	12/1/68	  	YRT
	959.	  	0553-0320	  	Midwestern United Life Insurance Co	  	SLD	  	1/1/84	  	YRT
	960.	  	0298-3986	  	Minnesota Life Insurance Company	  	SLD	  	10/1/02	  	YRT
	962.	  	0238-2214	  	Minnesota Life Insurance Company	  	SLD	  	1/1/00	  	YRT
	963.	  	0238-2158	  	Minnesota Life Insurance Company	  	SLD	  	3/1/98	  	YRT
	964.	  	0238-4606	  	Minnesota Life Insurance Company	  	SLD	  	3/1/03	  	YRT
	965.	  	0238-6686	  	Minnesota Life Insurance Company	  	SLD	  	3/1/04	  	YRT
	966.	  	0238-3018	  	Minnesota Life Insurance Company	  	SLD	  	4/1/02	  	YRT
	967.	  	0238-2469	  	Minnesota Life Insurance Company	  	SLD	  	7/1/00	  	YRT
	968.	  	0238-7324	  	Minnesota Life Insurance Company	  	SLD	  	9/18/04
 (9/20/04 in

Altris)
	  	YRT
	969.	  	0238-1560	  	Minnesota Mutual Life Insurance Company	  	SLD	  	5/1/96	  	YRT
	970.	  	****-0327	  	Minnesota Protective Life Insurance Company	  	SLD	  	1/1/65	  	COINS
	971.	  	****-0326	  	Minnesota Protective Life Insurance Company	  	SLD	  	8/10/62	  	MRT
	972.	  	0244-0331	  	Missouri National Life Insurance Company	  	SLD	  	7/2/62	  	COINS
	973.	  	0244-0330	  	Missouri National Life Insurance Company	  	SLD	  	7/2/62	  	YRT
	974.	  	0087-7314	  	MML Bay State LIC; C.M. LIC; Massachusetts Mutual LIC	  	SLD	  	8/1/04	  	YRT
	976.	  	2703	  	MML Bay State Life Insurance Company, C.M. Life Insurance Company, Massachusetts Mutual Life Insurance Company	  	SLD	  	1/1/01	  	YRT
	977.	  	 0087-2789,

2869
	  	MML Bay State Life Insurance Company, C.M. Life Insurance Company, Massachusetts Mutual Life Insurance Company	  	SLD	  	10/1/01	  	YRT
	978.	  	0087-4286	  	MML Bay State Life, C.M. Life, and Massachusetts Mutual	  	SLD	  	3/31/03	  	YRT

  
 -21-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	979.	  	0200-0334	  	Modern Pioneer’s Life Insurance Company	  	SLD	  	2/1/85	  	YRT
	980.	  	 ****-0332

(Fourth contract in treaty)
	  	Modern Pioneers Insurance Company	  	SLD	  	7/20/55	  	YRT
	981.	  	0200-0333A	  	Modern Pioneers Life Insurance Company	  	SLD	  	10/1/81	  	YRT
	982.	  	0200-0333B	  	Modern Pioneers Life Insurance Company	  	SLD	  	1/1/65	  	YRT
	983.	  	****-0332A	  	Modern Pioneers Life Insurance Company	  	SLD	  	8/1/59	  	YRT
	985.	  	0281-2936	  	Mony Life Insurance Company	  	SLD	  	3/1/02	  	YRT
	986.	  	1079-5667	  	MONY Life Insurance Company	  	SLD	  	1/1/03	  	YRT
	987.	  	1079-5666	  	MONY Life Insurance Company	  	SLD	  	1/1/03	  	YRT
	988.	  	0281-4346	  	Mony Life Insurance Company	  	SLD	  	12/16/98	  	YRT
	989.	  	0281-2770	  	MONY Life Insurance Company of America	  	SLD	  	4/26/01	  	YRT
	990.	  	0281-1819	  	MONY Life Insurance Company of America	  	SLD	  	6/1/94	  	YRT
	991.	  	0281-1820	  	MONY Life Insurance Company of America	  	SLD	  	3/7/94	  	YRT
	993.	  	7364	  	MONY Life Insurance Company	  	SLD	  	7/22/04	  	COINS
	994.	  	0249-0335B	  	Mountain States Life Insurance Company of America	  	SLD	  	4/17/62	  	YRT
	995.	  	0040 -2010	  	Munich American Reassurance Company	  	SLD	  	04/01/98	  	YRT
	996.	  	0332-1459	  	Munich American Reassurance Company	  	SLD	  	9/16/93	  	YRT
	997.	  	0332-1428	  	Munich American Reassurance Company (successor to Continental Assurance Company)	  	SLD	  	1/1/95	  	YRT
	998.	  	0332-1106	  	Munich American Reassurance Company (the original ceding company was Continental Assurance Co).	  	SLD	  	8/20/92	  	YRT
	999.	  	0332-1385	  	Munich American Reassurance Company of Atlanta (used to be Continental Assurance Co).	  	SLD	  	1/1/95	  	YRT
	1000.	  	0088-1575	  	Munich American Reassurance Company of Atlanta, GA	  	SLD	  	1/1/96	  	YRT
	1001.	  	0088-1576	  	Munich American Reassurance Company of Atlanta, GA	  	SLD	  	1/1/96	  	COINS
	1002.	  	0332-1573	  	Munich American Reassurance Company of Atlanta, GA	  	SLD	  	1/1/96	  	YRT
	1003.	  	0332-1574	  	Munich American Reassurance Company of Atlanta, GA	  	SLD	  	1/1/96	  	YRT
	1004.	  	0332-1127	  	Munich American Reassurance Company of Atlanta, GA	  	SLD	  	1/1/93	  	YRT
	1005.	  	0075-0732	  	Mutual Benefit Life Insurance Company	  	SLD	  	8/1/88	  	YRT
	1006.	  	****-0333C	  	Mutual Investors Assurance Company	  	SLD	  	1/1/65	  	YRT
	1007.	  	0179-1187	  	Mutual Life Insurance Co of NY	  	SLD	  	3/7/94	  	MRT
	1008.	  	7048-2838	  	Mutual of Omaha Insurance Company	  	SLD	  	8/1/01	  	COINS
	1009.	  	7048-2833	  	Mutual of Omaha Insurance Company	  	SLD	  	8/1/01	  	COINS
	1010.	  	0032-1551	  	Mutual Trust Life Insurance Company	  	SLD	  	4/15/96	  	COINS
	1011.	  	0032-737	  	Mutual Trust Life Insurance Company	  	SLD	  	10/1/88	  	YRT
	1012.	  	0551-0346	  	National Benefit Life Insurance Company	  	SLD	  	10/1/85	  	YRT
	1013.	  	0551-0345A	  	National Benefit Life Insurance Company	  	SLD	  	1/1/85	  	COINS
	1014.	  	0551-0345B	  	National Benefit Life Insurance Company	  	SLD	  	1/1/85	  	COINS
	1015.	  	0551-0345C	  	National Benefit Life Insurance Company	  	SLD	  	1/1/85	  	COINS
	1016.	  	****-0416	  	National Benefit Life Insurance Company	  	SLD	  	Unknown	  	YRT
	1017.	  	****-0533	  	National Educators Life Insurance Company	  	SLD	  	7/13/50	  	YRT
	1018.	  	0028-0347C	  	National Farmers Union Life Assoc.	  	SLD	  	12/1/49	  	YRT
	1019.	  	3028-0352	  	National Farmers Union Life Insurance Co	  	SLD	  	2/1/87	  	MRT
	1020.	  	3586-0284	  	National Farmers Union Life Insurance Co (ceding Company used to be Loyalty Life Insurance Co).	  	SLD	  	4/1/85	  	YRT
	1021.	  	****-0353	  	National Farmers Union Life Insurance Company	  	SLD	  	Unknown	  	MRT
	1022.	  	****-0354	  	National Farmers Union Life Insurance Company	  	SLD	  	Unknown	  	YRT
	1023.	  	0028-0350	  	National Farmers Union Life Insurance Company	  	SLD	  	7/1/78	  	YRT
	1024.	  	0028-0347A	  	National Farmers Union Life Insurance Company	  	SLD	  	5/1/76	  	YRT
	1025.	  	0028-0347B	  	National Farmers Union Life Insurance Company	  	SLD	  	7/1/62	  	YRT
	1026.	  	0586-0285	  	National Farmers Union Life Insurance Company	  	SLD	  	12/1/85	  	YRT
	1027.	  	0028-0348	  	National Farmers Union Life Insurance Company	  	SLD	  	Unknown	  	YRT
	1028.	  	0028-0351	  	National Farmers Union Life Insurance Company	  	SLD	  	Unknown	  	YRT
	1029.	  	0357	  	National Fidelity Life Insurance Company	  	SLD	  	4/1/84	  	YRT
	1030.	  	0326-2233	  	National Guardian Life Insurance Co	  	SLD	  	6/1/00	  	YRT
	1031.	  	0095-2734	  	National Guardian Life Insurance Company	  	SLD	  	1/1/01	  	COINS

  
 -22-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1032.	  	0163-2004	  	National Life Insurance Company	  	SLD	  	12/1/98	  	COINS
	1033.	  	0163-1639	  	National Life Insurance Company	  	SLD	  	10/1/96	  	COINS
	1034.	  	1322	  	National Life Insurance Company	  	SLD	  	10/1/94	  	COINS
	1035.	  	0163-1859	  	National Life Insurance Company	  	SLD	  	9/1/97	  	YRT
	1037.	  	0163-2915	  	National Life Insurance Company	  	SLD	  	1/1/02	  	YRT
	1038.	  	0163-5106	  	National Life Insurance Company	  	SLD	  	1/1/02	  	YRT
	1039.	  	0163-1126	  	National Life Insurance Company	  	SLD	  	4/1/93	  	COINS
	1040.	  	0163-2768	  	National Life InsuranceCompany	  	SLD	  	6/1/01	  	YRT
	1041.	  	0163-2964	  	National Life InsuranceCompany	  	SLD	  	7/22/02	  	YRT
	1042.	  	0049-1477	  	National Security Life and Annuity Company	  	SLD	  	1/1/95	  	YRT
	1043.	  	****-0358C	  	National Western Life Insurance Company	  	SLD	  	5/28/57	  	YRT
	1044.	  	****-0364	  	National Western Life Insurance Company (successor to Great Plains Life Insurance Company)	  	SLD	  	10/01/70	  	YRT
	1045.	  	****-0359	  	National Western Life Insurance Company (successor to Pacific-Atlantic Life Insurance Company)	  	SLD	  	8/1/64	  	MRT
	1046.	  	****-0358A	  	National Western Life Insurance Company (successor to Security National Life Insurance Company)	  	SLD	  	5/10/51	  	YRT
	1047.	  	****-0358A	  	National Western Life Insurance Company (successor to Security National Life Insurance Company)	  	SLD	  	4/10/51	  	YRT
	1048.	  	0195-1486	  	Nationwide Life & Annuity Company of America	  	SLD	  	1/1/96	  	COINS
	1049.	  	0356-7310	  	Nationwide Life and Annuity	  	SLD	  	6/25/04	  	YRT
	1050.	  	0195-1273	  	Nationwide Life and Annuity Company of America (successor to ProvidentMutual Life and Annuity Company of America)	  	SLD	  	4/1/94	  	YRT
	1051.	  	 0207-5246 &

0356-5986
	  	Nationwide Life Insurance Co & Nationwide Life and Annuity Insurance Company	  	SLD	  	2/1/03	  	MRT
	1052.	  	0891-5090	  	Nationwide Life Insurance Co of Amer. & Nationwide Life & Annuity Co of America	  	SLD	  	7/1/03	  	YRT
	1053.	  	0207-1342	  	Nationwide Life Insurance Company and Nationwide Life and Annuity Insurance Company (added by Amendment No. 11)	  	SLD	  	11/1/94	  	YRT
	1054.	  	UL2G 5987	  	Nationwide Life Insurance Company Nationwide Life and Annuity Insurance Company	  	SLD	  	3/1/03	  	MRT
	1056.	  	0207-1809	  	Nationwide Life Insurance Company	  	SLD	  	7/1/96	  	YRT
	1057.	  	0207-1810	  	Nationwide Life Insurance Company	  	SLD	  	7/1/97	  	COINS
	1058.	  	0207-4446	  	Nationwide Life Insurance Company	  	SLD	  	1/25/02	  	YRT
	1059.	  	0356-5988	  	Nationwide Life Insurance Company	  	SLD	  	3/1/03	  	MRT
	1060.	  	 0207-3766

0356-3767
	  	Nationwide Life Insurance Company Nationwide Life and Annuity Insurance Company	  	SLD	  	10/1/02	  	YRT
	1061.	  	0207-7293	  	Nationwide Life Insurance Company	  	SLD	  	10/21/03	  	YRT
	1062.	  	0819-1435	  	Nationwide Life Insurance Company (successor to Provident Mutual Life Insurance Company)	  	SLD	  	1/1/96	  	YRT
	1063.	  	****-0522C	  	New American Life Insurance Company	  	SLD	  	1/1/59	  	YRT
	1064.	  	****-0522D	  	New American Life Insurance Company	  	SLD	  	8/16/57	  	YRT
	1065.	  	1855	  	New England Life Insurance Company	  	SLD	  	5/1/98	  	YRT
	1067.	  	0193-1294	  	New England Life Insurance Company	  	SLD	  	11/1/93	  	YRT
	1068.	  	0193-2737	  	New England Life Insurance Company	  	SLD	  	4/1/01	  	YRT
	1069.	  	2739	  	New England Life Insurance Company	  	SLD	  	5/1/00	  	YRT
	1070.	  	0193-3505	  	New England Life Insurance Company	  	SLD	  	5/1/02	  	MRT
	1071.	  	0193-1967	  	New England Life Insurance Company	  	SLD	  	2/1/97	  	COINS
	1072.	  	****-1672	  	New England Life Insurance Company	  	SLD	  	9/1/96	  	YRT
	1073.	  	****-1674	  	New England Life Insurance Company	  	SLD	  	8/30/96	  	YRT
	1074.	  	0044-1320	  	New England Mutual Life Insurance Company	  	SLD	  	5/1/94	  	YRT
	1075.	  	0193-1266	  	New England Mutual Life Insurance Company	  	SLD	  	6/1/94 for
 facultative
business,

8/1/94 for

automatic
business
	  	YRT
	1076.	  	0193-1267	  	New England Variable Life Insurance Company	  	SLD	  	6/1/94 for
 facultative
business,

8/1/94 for
automatic

business
	  	YRT

  
 -23-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1077.	  	0289-5026	  	New York Life Ins & Annuity Corp.	  	SLD	  	7/1/02	  	YRT
	1078.	  	0289-1833	  	New York Life Insurance & Annuity Corp.	  	SLD	  	2/11/98	  	COINS
	1079.	  	2213	  	New York Life Insurance and Annuity Corporation	  	SLD	  	9/28/99	  	YRT
	1080.	  	2783	  	New York Life Insurance and Annuity Corporation	  	SLD	  	7/30/99	  	YRT
	1081.	  	0152-1101	  	New York Life Insurance Company	  	SLD	  	9/28/92	  	YRT
	1082.	  	1307	  	New York Life Insurance Company	  	SLD	  	11/1/94	  	YRT
	1085.	  	0152-2571	  	New York Life Insurance Company	  	SLD	  	1/1/00	  	YRT
	1086.	  	****-0370	  	North America Insurance Company	  	SLD	  	1/23/50	  	YRT
	1087.	  	0620-0846	  	North American Company for Life & Health	  	SLD	  	3/1/90	  	YRT
	1089.	  	0620-0604	  	North American Company for Life & Health Insurance	  	SLD	  	7/13/87	  	COINS
	1091.	  	0620-2121	  	North American Company for Life & Health Insurance	  	SLD	  	12/7/98	  	COINS
	1093.	  	3582-0838	  	North American Company for Life & Health Insurance (used to be Amoco Life Insurance Company)	  	SLD	  	2/1/85	  	MRT
	1095.	  	0621-3224	  	North American Company for Life & Health of N.Y.	  	SLD	  	7/22/02	  	YRT
	1097.	  	0620-2262	  	North American Company for Life and Health Insurance	  	SLD	  	1/1/00	  	YRT
	1098.	  	0620-0753	  	North American Company for Life and Health Insurance	  	SLD	  	3/1/88	  	YRT
	1099.	  	3620-0774	  	North American Company for Life and Health Insurance	  	SLD	  	1/1/89	  	YRT
	1100.	  	0620-3926	  	North American Company for Life and Health Insurance	  	SLD	  	9/5/02	  	YRT
	1101.	  	0620-0893	  	North American Company for Life and Health Insurance	  	SLD	  	9/9/90	  	MRT
	1102.	  	0620-2735	  	North American Company for Life and Health Insurance	  	SLD	  	7/14/00	  	YRT
	1103.	  	0621-2729	  	North American Company for Life and Health Insurance	  	SLD	  	2/1/01	  	YRT
	1105.	  	0620-6826	  	North American Company for Life and Health Insurance	  	SLD	  	12/8/03	  	YRT
	1106.	  	3120	  	North American Company for Life and Health Insurance	  	SLD	  	4/15/02	  	YRT
	1107.	  	0620-6786	  	North American Company for Life and Health Insurance	  	SLD	  	12/8/03	  	YRT
	1108.	  	0620-6766	  	North American Company for Life and Health Insurance	  	SLD	  	12/8/03	  	YRT
	1109.	  	0620-6826	  	North American Company for Life and Health Insurance	  	SLD	  	12/8/03	  	YRT
	1110.	  	3620-0376	  	North American Company for Life and Health Insurance	  	SLD	  	12/1/86	  	MRT
	1111.	  	0620-0375	  	North American Company for Life and Health Insurance	  	SLD	  	12/1/86	  	COINS
	1112.	  	0620-0373	  	North American Company for Life and Health Insurance	  	SLD	  	12/1/86	  	YRT
	1113.	  	0620-0413	  	North American Company for Life and Health Insurance	  	SLD	  	Unknown	  	YRT
	1114.	  	0582-0064	  	North American Company for Life and Health Insurance (used to be Amoco Life Insurance Co)	  	SLD	  	2/1/85	  	MRT
	1115.	  	0621-6827	  	North American Company for Life and Health Insurance of New York	  	SLD	  	12/8/03	  	YRT
	1116.	  	0621-2736	  	North American Company for Life and Health Insurance of New York	  	SLD	  	10/2/00	  	YRT
	1117.	  	0621-2730	  	North American Company for Life and Health Insurance of NY	  	SLD	  	4/20/01	  	YRT
	1118.	  	0621-6806	  	North American Company for Life and Health Insurance Of NY	  	SLD	  	12/08/03	  	YRT
	1119.	  	0621-6767	  	North American Company for Life and Health Insurance Of NY	  	SLD	  	12/08/03	  	YRT
	1120.	  	0379	  	North Atlantic Insurance Company of America (marked “Reliastar Life Insurance Company of New York”)	  	SLD	  	6/1/87	  	YRT
	1121.	  	447-0758	  	North Coast Life Insurance Company	  	SLD	  	1/1/89	  	YRT
	1122.	  	0287-0295B	  	Northern Founders Insurance Company (cover of main treaty says Manhattan National)	  	SLD	  	1/1/64	  	YRT
	1123.	  	0287-0295D	  	Northern National Insurance Company (Covers of main treaty says Manhattan National is handwriting)	  	SLD	  	10/15/69	  	YRT
	1125.	  	0102-1563	  	Northwestern Mutual Life Insurance Company	  	SLD	  	4/29/96	  	YRT
	1126.	  	0102-0930	  	Northwestern Mutual Life Insurance Company	  	SLD	  	6/1/91	  	COINS
	1127.	  	0102-1134	  	Northwestern Mutual Life Insurance Company	  	SLD	  	01/01/93	  	YRT
	1128.	  	0102-2157	  	Northwestern Mutual Life Insurance Company	  	SLD	  	04/05/99	  	YRT
	1129.	  	0102-2263	  	Northwestern Mutual Life Insurance Company	  	SLD	  	04/03/00	  	COINS
	1130.	  	0102-2724	  	Northwestern Mutual Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	1131.	  	0102-2187	  	Northwestern Mutual Life Insurance Company	  	SLD	  	4/5/99	  	YRT
	1132.	  	0102-2468	  	Northwestern Mutual Life Insurance Company	  	SLD	  	9/3/96	  	YRT
	1133.	  	0102-1094	  	Northwestern Mutual Life Insurance Company	  	SLD	  	12/1/92	  	YRT
	1134.	  	6947	  	Northwestern Mutual Life Insurance Company	  	SLD	  	3/29/04	  	YRT
	1135.	  	7339	  	Northwestern Mutual Life Insurance Company	  	SLD	  	1/1/05	  	YRT
	1136.	  	7340	  	Northwestern Mutual Life Insurance Company	  	SLD	  	1/1/05	  	YRT

  
 -24-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1137.	  	0101-1315	  	Northwestern National Life Insurance Company	  	SLD	  	3/1/95	  	YRT
	1139.	  	3569-0385	  	Occidental Life Insurance Company	  	SLD	  	4/1/85	  	MRT
	1140.	  	0012-0511	  	Occidental Life Insurance Company of California	  	SLD	  	1/1/79	  	YRT
	1141.	  	508-B	  	Occidental Life Insurance Company of California	  	SLD	  	7/1/74	  	YRT
	1142.	  	508-C	  	Occidental Life Insurance Company of California	  	SLD	  	Unknown	  	YRT
	1143.	  	****-0384	  	Occidental Life Insurance Company of N.C.	  	SLD	  	8/1/84	  	COINS
	1144.	  	0160-5446	  	Ohio National Life Assurance Company	  	SLD	  	3/31/03	  	YRT
	1145.	  	0160-2575	  	Ohio National Life Assurance Company	  	SLD	  	09/05/00	  	YRT
	1146.	  	1265	  	Ohio National Life Assurance Corporation	  	SLD	  	1/1/94	  	YRT
	1147.	  	0160-1124	  	Ohio National Life Assurance Corporation	  	SLD	  	2/1/93 for
 facultative
business,

8/1/93 for

automatic
business
	  	MRT
	1149.	  	0160-1961	  	Ohio National Life Insurance Company	  	SLD	  	6/1/98	  	YRT
	1150.	  	0229-1482	  	Ohio State Life Insurance Company	  	SLD	  	2/1/96	  	MRT
	1151.	  	0229-1971	  	Ohio State Life Insurance Company	  	SLD	  	5/1/98	  	YRT
	1152.	  	0229-1968	  	Ohio State Life Insurance Company	  	SLD	  	10/1/96	  	COINS
	1153.	  	0229-2430	  	Ohio State Life Insurance Company	  	SLD	  	1/1/00	  	COINS
	1154.	  	****-0387	  	Old Faithful Life Insurance Company	  	SLD	  	12/1/72	  	YRT
	1155.	  	****-0386	  	Old Faithful Life Insurance Company	  	SLD	  	5/29/53	  	YRT
	1156.	  	0072-1586	  	Old Line Insurance Company of America	  	SLD	  	1/1/96	  	YRT
	1159.	  	0072-1509	  	Old Line Life Insurance Company of America	  	SLD	  	1/1/96	  	YRT
	1160.	  	0072-1776	  	Old Line Life Insurance Company of America (now AIG)	  	SLD	  	1/1/96	  	YRT
	1161.	  	****-0362	  	Old National Life Insurance Company	  	SLD	  	2/1/68	  	YRT
	1162.	  	0200-0332C	  	Old Reliance Insurance Company (successor to Modern Pioneers’ Insurance Co)	  	SLD	  	6/1/54	  	YRT
	1163.	  	0325-0324	  	Old Surety Life Insurance Company (successor to Mid-Western Life Insurance Company)	  	SLD	  	9/1/86	  	COINS
	1164.	  	****-0363	  	Olympic Life Insurance Company	  	SLD	  	5/23/68	  	YRT
	1165.	  	0017-0553	  	Olympic National Life Insurance Company	  	SLD	  	Unknown	  	COINS
	1166.	  	0017-0552	  	Olympic National Life Insurance Company	  	SLD	  	8/1/49	  	YRT
	1167.	  	0450-0394C	  	Ozark National Life Insurance Company	  	SLD	  	6/10/70	  	YRT
	1168.	  	0450-0394E	  	Ozark National Life Insurance Company	  	SLD	  	11/11/63	  	MRT
	1169.	  	0450-0394D	  	Ozark National Life Insurance Company	  	SLD	  	1/1/67	  	YRT
	1170.	  	 0450-0394A

(First contract in treaty)
	  	Ozark National Life Insurance Company	  	SLD	  	6/10/70	  	YRT
	1171.	  	 0450-0394B

(Second contract in treaty)
	  	Ozark National Life Insurance Company	  	SLD	  	7/20/64	  	MRT
	1172.	  	0039-0747	  	Pacific Guardian Life Insurance Company	  	SLD	  	10/1/88	  	YRT
	1173.	  	0329-2951	  	Pacific Life & Annuity	  	SLD	  	1/1/02	  	YRT
	1174.	  	0329-2212	  	Pacific Life & Annuity Company	  	SLD	  	8/2/99	  	YRT
	1175.	  	0329-6188	  	Pacific Life & Annuity Company	  	SLD	  	1/1/02	  	YRT
	1176.	  	0329-2483	  	Pacific Life & Annuity Company	  	SLD	  	10/1/99	  	YRT
	1177.	  	0329-4907	  	Pacific Life & Annuity Company	  	SLD	  	4/1/03	  	YRT
	1178.	  	0329-5006	  	Pacific Life & Annuity Insurance Company	  	SLD	  	3/1/03	  	COINS
	1179.	  	0904-4067	  	Pacific Life & Annuity, M Life Insurance Company	  	SLD	  	11/1/02	  	YRT
	1180.	  	0570-6187	  	Pacific Life and Annuity Company Pacific Life Insurance Company	  	SLD	  	1/1/02	  	YRT
	1181.	  	 0329-2951
 0570-2939

0570-6187
 0329-6188
	  	Pacific Life and Annuity Company Pacific Life Insurance Company	  	SLD	  	(date on
 LOI)
 1/1/02
	  	YRT
	1182.	  	0590-2939	  	Pacific Life Ins Company	  	SLD	  	1/1/02	  	YRT
	1183.	  	0570-2247	  	Pacific Life Insurance Company	  	SLD	  	1/1/99	  	YRT
	1184.	  	0563-0169	  	Pacific Life Insurance Company	  	SLD	  	9/1/86	  	YRT
	1186.	  	0570-7272	  	Pacific Life Insurance Company	  	SLD	  	5/1/04 –
 12/31/04
	  	YRT

  
 -25-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1187.	  	0570-7271	  	Pacific Life Insurance Company	  	SLD	  	5/1/04 –
 12/31/04
	  	YRT
	1188.	  	0570-5906	  	Pacific Life Insurance Company	  	SLD	  	5/1/04 –
 4/30/??
	  	YRT
	1189.	  	0563-0170	  	Pacific Life Insurance Company	  	SLD	  	9/1/86	  	YRT
	1190.	  	0570-2482	  	Pacific Life Insurance Company	  	SLD	  	1/1/99	  	YRT
	1191.	  	 0570-5046

0329-5047
	  	 Pacific Life Insurance Company

Pacific Life and Annuity Company
	  	SLD	  	(date on
 LOI)
 5/1/04
	  	YRT
	1192.	  	0570-4906	  	Pacific Life Insurance Company	  	SLD	  	4/1/03	  	YRT
	1193.	  	****-0396	  	Pacific Life Insurance Company (successor to Pacific Mutual Life Insurance Company)	  	SLD	  	1/1/84	  	YRT
	1194.	  	****-0790	  	Pacific Life Insurance Company (used to be Pacific Mutual Life Insurance Co).	  	SLD	  	8/1/89	  	YRT
	1195.	  	0570-1067	  	Pacific Mutual Life Insurance Company	  	SLD	  	7/1/91	  	COINS
	1196.	  	0570-1219	  	Pacific Mutual life Insurance Company	  	SLD	  	7/1/91	  	YRT
	1197.	  	0570-1181A	  	Pacific Mutual Life Insurance Company	  	SLD	  	1/1/84	  	YRT
	1198.	  	****-0395	  	Pacific Mutual Life Insurance Company	  	SLD	  	8/1/83	  	YRT
	1199.	  	0570-0990 C	  	Pacific Mutual Life Insurance Company & SLD & M Life	  	SLD &
 Pacific

Mutual
	  	1/1/84	  	COINS
	1200.	  	****-0360	  	Pacific-Atlantic Life Insurance Company	  	SLD	  	9/23/65	  	MRT
	1201.	  	0294-1872	  	Pan-American Int’l Insurance Company	  	SLD	  	11/1/97	  	YRT
	1202.	  	0274-1847	  	Pan-American Life Insurance Company	  	SLD	  	10/1/97	  	COINS
	1203.	  	0210-1664	  	Penn Mutual Life Insurance Co.	  	SLD	  	9/1/96	  	MRT
	1204.	  	0210-2237	  	Penn Mutual Life Insurance Company	  	SLD	  	11/1/99	  	YRT
	1205.	  	1210-2204	  	Penn Mutual Life Insurance Company	  	SLD	  	7/1/99	  	YRT
	1206.	  	0210-2102	  	Penn Mutual Life Insurance Company	  	SLD	  	01/01/99	  	YRT
	1207.	  	0210-2421	  	Penn Mutual Life Insurance Company	  	SLD	  	4/1/00	  	YRT
	1208.	  	0210-2841	  	Penn Mutual Life Insurance Company	  	SLD	  	7/30/01	  	YRT
	1209.	  	0169-1671	  	Peoples Security Life Insurance Co	  	SLD	  	9/1/96	  	YRT
	1210.	  	****-0596 (B)	  	Perpetual Life Insurance Company	  	SLD	  	8/10/56	  	YRT
	1211.	  	0243- 6146	  	PHL Variable Insurance Co	  	SLD	  	6/9/03	  	YRT
	1212.	  	0243-2784	  	PHL Variable Insurance Company	  	SLD	  	5/1/01	  	COINS
	1213.	  	****-2787	  	Phoenix Life Insurance Company	  	SLD	  	03/01/01	  	YRT
	1214.	  	****-3074	  	Phoenix Life Insurance Company Phoenix Life and Annuity Company PHL Variable Insurance Company	  	SLD	  	2/25/02	  	COINS
	1215.	  	0375-2934	  	Phoenix Life Insurance Company	  	SLD	  	2/25/02	  	COINS
	1216.	  	024-2935	  	Phoenix Life Insurance Company	  	SLD	  	2/25/02	  	COINS
	1217.	  	0375-2786	  	Phoenix Life Insurance Company & PHL Variable Insurance Company & Phoenix Life & Annuity Company	  	SLD	  	01/01/00	  	YRT
	1218.	  	0375-2860	  	Phoenix Life Insurance Company /PHL Variable Life Insurance Company	  	SLD	  	9/17/01	  	YRT
	1219.	  	0375-5706	  	Phoenix Life Insurance Company, PHL Variable Insurance Company	  	SLD	  	3/24/03	  	COINS
	1220.	  	0375-5206	  	Phoenix Life Insurance Company, PHL Variable Insurance Company	  	SLD	  	3/24/03	  	COINS
	1221.	  	 0242-3147,

0242-3148,
 0242-3149
	  	Phoenix Life Insurance Company, Phoenix Life and Annuity Company, PHL Variable Insurance Company	  	SLD	  	7/1/02	  	YRT
	1222.	  	0589-0405	  	Pilot Life Insurance Company	  	SLD	  	7/16/85	  	YRT
	1223.	  	0300-2930	  	Pioneer Mutual Life Insurance Company	  	SLD	  	1/1/02	  	YRT
	1224.	  	0300-2931	  	Pioneer Mutual Life Insurance Company	  	SLD	  	2/1/02	  	COINS
	1225.	  	0300-1972	  	Pioneer Mutual Life Insurance Company	  	SLD	  	5/1/98	  	COINS
	1226.	  	3471-0418	  	Prairie States Life Insurance Company	  	SLD	  	3/16/83	  	YRT
	1227.	  	0287-0295C	  	Preferred Life Insurance Company (cover of main treaty says Manhattan National)	  	SLD	  	1/12/62	  	YRT
	1228.	  	0287-0295A	  	Preferred Life Insurance Company (Cover of Main treaty says Manhattan National)	  	SLD	  	3/1/64	  	MRT
	1229.	  	0178-0741	  	Preferred Risk Life Insurance Company	  	SLD	  	2/1/88	  	MRT
	1230.	  	0178-0742	  	Preferred Risk Life Insurance Company	  	SLD	  	2/1/88	  	MRT
	1231.	  	0905	  	Presidential Life Insurance Company	  	SLD	  	7/1/91	  	COINS

  
 -26-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1232.	  	0113-1652	  	Presidential Life Insurance Company	  	SLD	  	1/1/97	  	YRT
	1233.	  	0218-2944	  	Principal Life Insurance Company of Des Moines, Iowa	  	SLD	  	5/1/02	  	YRT
	1234.	  	2113	  	Principal Life Insurance Company	  	SLD	  	1/1/99	  	YRT
	1235.	  	0218-2206	  	Principal Life Insurance Company	  	SLD	  	10/1/98	  	YRT
	1236.	  	0218-2769	  	Principal Life Insurance Company	  	SLD	  	5/1/01	  	YRT
	1237.	  	0218-2495	  	Principal Life Insurance Company	  	SLD	  	5/1/00	  	YRT
	1238.	  	0218-1427	  	Principal Life Insurance Company (successor to Principal Mutual Life Insurance Company)	  	SLD	  	10/1/95	  	YRT
	1239.	  	0218-1438	  	Principal Life Insurance Company (successor to Principal Mutual Life Insurance Company)	  	SLD	  	10/1/85	  	YRT
	1240.	  	****-0423	  	Professional Investors Life Insurance Co	  	SLD	  	4/8/70	  	COINS
	1241.	  	****-0050	  	Professional Life Insurance Company	  	SLD	  	10/1/62	  	YRT
	1242.	  	0461-0424	  	Progress Life & Accident Insurance Company	  	SLD	  	10/1/70	  	YRT
	1243.	  	0270-7283	  	Protective L&A (West Coast Life Insurance Company)	  	SLD	  	(date on
 LOI)
 2/9/04
	  	YRT
	1244.	  	0279-2979	  	Protective Life & Annuity Insurance Company	  	SLD	  	12/28/01	  	YRT
	1245.	  	0270-3304	  	Protective Life & Annuity Insurance Company	  	SLD	  	9/3/02	  	COINS
	1246.	  	0270-6186	  	Protective Life and Annuity Insurance Company	  	SLD	  	6/1/02	  	COINS
	1247.	  	0270-5448	  	Protective Life and Annuity Insurance Company	  	SLD	  	3/17/03	  	YRT
	1248.	  	****-0543C	  	Protective Life Ins Company (successor to United Founders Life Insurance Company of Texas)	  	SLD	  	Unknown	  	YRT
	1249.	  	****-0543G	  	Protective Life Insurance Co (successor to United Founders Life Insurance Company)	  	SLD	  	8/10/56	  	YRT
	1250.	  	0091-0425	  	Protective Life Insurance Company	  	SLD	  	1/1/87	  	COINS
	1252.	  	0091-3161	  	Protective Life Insurance Company	  	SLD	  	5/1/02	  	COINS
	1253.	  	0091-1985	  	Protective Life Insurance Company	  	SLD	  	11/1/98	  	COINS
	1254.	  	1977	  	Protective Life Insurance Company	  	SLD	  	3/1/97	  	COINS
	1256.	  	0091-1446	  	Protective Life Insurance Company	  	SLD	  	6/1/94	  	YRT
	1257.	  	0091-4587	  	Protective Life Insurance Company	  	SLD	  	11/1/02	  	COINS
	1258.	  	0091-6287	  	Protective Life Insurance Company	  	SLD	  	7/1/03	  	COINS
	1259.	  	0091-7331	  	Protective Life Insurance Company	  	SLD	  	12/1/02	  	YRT
	1260.	  	0091-3162	  	Protective Life Insurance Company	  	SLD	  	5/1/02	  	YRT
	1261.	  	0091-6046	  	Protective Life Insurance Company	  	SLD	  	12/1/02	  	YRT
	1262.	  	0091-4588	  	Protective Life Insurance Company	  	SLD	  	5/1/02	  	COINS
	1263.	  	0197-1975	  	Protective Life Insurance Company	  	SLD	  	5/1/97	  	COINS
	1264.	  	0091-2867	  	Protective Life Insurance Company	  	SLD	  	1/1/00	  	YRT
	1265.	  	0091-1112	  	Protective Life Insurance Company	  	SLD	  	3/15/93	  	YRT
	1266.	  	0091-1640	  	Protective Life Insurance Company	  	SLD	  	7/15/96	  	COINS
	1267.	  	0091-0426	  	Protective Life Insurance Company	  	SLD	  	11/1/86	  	MRT
	1268.	  	0091-4226	  	Protective Life Insurance Company	  	SLD	  	1/1/03	  	YRT
	1269.	  	0173-1417	  	Protective Life Insurance Company (successor to Standard Insurance Company)	  	SLD	  	7/26/95	  	YRT
	1270.	  	****-0543A	  	Protective Life Insurance Company (successor to United Founders Life Insurance Company)	  	SLD	  	Unknown,
 date of
witnessing

9/14/72
	  	YRT
	1271.	  	****-0543F	  	Protective Life Insurance Company (successor to United Founders Life Insurance Company)	  	SLD	  	1/1/61	  	YRT
	1272.	  	0590-1449	  	Provident Life & Accident Insurance Company	  	SLD	  	2/1/95	  	YRT
	1273.	  	0590-1511	  	Provident Life & Accident Insurance Company	  	SLD	  	2/1/96	  	YRT
	1274.	  	0590-0428	  	Provident Life and Accident Insurance Company	  	SLD	  	9/1/85	  	YRT
	1275.	  	0063-0782	  	Provident Life Insurance Company	  	SLD	  	4/1/89	  	YRT
	1276.	  	0819-1233	  	Provident Mutual Life Insurance Company	  	SLD	  	4/1/94	  	YRT
	1277.	  	 0195-3668

0195-3669
	  	Provident Mutual Life Insurance Company & Providentmutual Life and Annuity Company of America	  	SLD	  	7/1/02	  	YRT
	1278.	  	0239-1755	  	Providian Life and Health Insurance Company	  	SLD	  	6/1/87	  	YRT
	1279.	  	0239-1579	  	Providian Life Insurance Company	  	SLD	  	6/1/96	  	COINS
	1280.	  	0153-3806	  	Pruco Life Insurance Company	  	SLD	  	7/1/02	  	YRT

  
 -27-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1281.	  	0153-3608	  	Pruco Life Insurance Company	  	SLD	  	7/1/02	  	YRT
	1282.	  	0153-6266	  	Pruco Life Insurance Company	  	SLD	  	9/30/02	  	YRT
	1283.	  	6267	  	Pruco Life Insurance Company of New Jersey	  	SLD	  	9/30/02	  	YRT
	1284.	  	0246-1584	  	Prudential Insurance Company of America	  	SLD	  	1/1/96	  	YRT
	1285.	  	0246-2548	  	Prudential Insurance Company of America	  	SLD	  	1/1/00	  	YRT
	1286.	  	****-1439	  	Prudential Select Life Insurance Company	  	SLD	  	8/1/95	  	COINS
	1287.	  	****-0522E	  	Public Security Life Insurance Company	  	SLD	  	9/14/54	  	YRT
	1288.	  	****-0266B	  	Reassure America (Name of ceding company changed from Lifetime Life Insurance Co to Western Pioneer Life Insurance Company, effective Aug. 5 , 1969; Western Pioneer merged with
Reassure America Life Insurance Company on July 1, 1996)	  	SLD	  	08/05/69	  	YRT
	1289.	  	****-0265A	  	Reassure America (used to be Lifetime Security Life Insurance Co).	  	SLD	  	Unknown	  	LPR
	1290.	  	****-0265B	  	Reassure America (used to be Lifetime Security Life Insurance Co).	  	SLD	  	Unknown	  	YRT
	1291.	  	0036-0277A	  	Reassure America Life Insurance Company	  	SLD	  	10/18/67	  	COINS
	1292.	  	0036-0277B	  	Reassure America Life Insurance Company	  	SLD	  	12/27/67	  	YRT
	1293.	  	0036-0277C	  	Reassure America Life Insurance Company	  	SLD	  	1/1/70	  	YRT
	1294.	  	0596-014	  	Reassure America Life Insurance Company	  	SLD	  	02/01/86	  	YRT
	1295.	  	0596-1087	  	Reassure American Life Insurance Company (used to be Allied Life Insurance Company)	  	SLD	  	10/1/92 for
 facultative
reinsurance

1/1/93 for

automatic
reinsurance
	  	YRT
	1296.	  	****-0358B	  	Reliance National Life Insurance Company	  	SLD	  	10/1/63	  	YRT
	1297.	  	****-0074B	  	Reliastar Bankers Security Life Insurance Society	  	SLD	  	5/1/68	  	YRT
	1298.	  	0101-0881	  	ReliaStar Life Insurance Company	  	SLD	  	1/1/91	  	YRT
	1299.	  	0101-1785	  	Reliastar Life Insurance Company	  	SLD	  	9/1/97	  	COINS
	1300.	  	0394-0783	  	Reliastar Life Insurance Company (used to be Bankers Security Life Insurance Society)	  	SLD	  	4/1/89	  	YRT
	1301.	  	0017-0781	  	Reliastar Life Insurance Company (used to United Olympic Life Insurance Co).	  	SLD	  	4/1/89	  	COINS
	1302.	  	0021-0380	  	ReliaStar Life Insurance Company of NY	  	SLD	  	6/1/87	  	COINS
	1303.	  	0021-2198	  	Reliastar Life Insurance Company of NY	  	SLD	  	01/01/98	  	YRT
	1304.	  	****-0152A	  	Reserve Life Insurance Company	  	SLD	  	12/1/69	  	YRT
	1305.	  	0129-1549	  	Reunione Adriatica Di Sicurta’ S.p.A., Milan, Italy	  	SLD	  	1/1/95	  	COINS
	1306.	  	0919-1110	  	RGA Re-insurance Co (ceding Company used to be ITT Lyndon Life Insurance Co).	  	SLD	  	12/31/92	  	YRT
	1307.	  	0159-1450	  	RGA Reinsurance Company	  	SLD	  	1/1/95	  	YRT
	1308.	  	0159-2152	  	RGA Reinsurance Company of America	  	SLD	  	12/04/90	  	YRT
	1309.	  	0129-1305	  	Riunione Adriatica Di Sicurta	  	SLD	  	1/1/94	  	YRT
	1310.	  	0129-1306	  	Riunione Adriatica Di Sicurta	  	SLD	  	1/1/94	  	COINS
	1311.	  	****-0077B	  	Rocky Mountain Empire Insurance Company	  	SLD	  	12/1/56	  	MRT
	1312.	  	****-0342	  	Rocky Mountain Life Insurance Company	  	SLD	  	4/1/51	  	YRT
	1313.	  	****-0341	  	Rocky Mountain Life Insurance Company	  	SLD	  	7/20/50	  	YRT
	1314.	  	0616-0892	  	Royal Maccabees Life Insurance Company	  	SLD	  	02/01/91	  	MRT
	1315.	  	0616-1303	  	Royal Maccabees Life Insurance Company	  	SLD	  	5/1/94	  	YRT
	1316.	  	0443	  	Rushmore Mutual Life Insurance Company	  	SLD	  	8/1/82	  	COINS
	1317.	  	0024-0439 A	  	Rushmore Mutual Life Insurance Company	  	SLD	  	8/23/49	  	YRT
	1318.	  	0024-0439 B	  	Rushmore Mutual Life Insurance Company	  	SLD	  	6/1/50	  	YRT
	1319.	  	0024-0442	  	Rushmore National Life Insurance Company	  	SLD	  	5/1/82	  	YRT
	1320.	  	0024-0445	  	Rushmore National Life Insurance Company	  	SLD	  	7/1/84	  	YRT
	1321.	  	0024-0446	  	Rushmore National Life Insurance Company	  	SLD	  	12/1/84	  	YRT
	1322.	  	0150-6231	  	Safeco Life Insurance Company	  	SLD	  	9/1/02	  	YRT
	1323.	  	0150-3524	  	Safeco Life Insurance Company	  	SLD	  	4/1/02	  	COINS
	1324.	  	****-1122	  	Saint Louis Reinsurance Company	  	SLD	  	1/1/93	  	YRT
	1325.	  	****-2533	  	Samsung Life Insurance Company	  	SLD	  	4/1/99	  	YRT
	1326.	  	0392	  	SCOR RE Life Insurance Company (changed to Optimum Re Insurance Company)	  	SLD	  	1/1/86	  	YRT
	1327.	  	0455	  	Security Benefit Life Insurance Company	  	SLD	  	10/1/83	  	COINS

  
 -28-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1328.	  	0051-0454	  	Security Benefit Life Insurance Company	  	SLD	  	5/1/84	  	YRT
	1329.	  	****-1131	  	Security Equity Life Insurance Company	  	SLD	  	4/1/93	  	YRT
	1330.	  	0493-2256	  	Security Financial Life Insurance Company	  	SLD	  	1/1/00	  	COINS
	1331.	  	0306-2020	  	Security First Life Insurance Company	  	SLD	  	08/01/98	  	YRT
	1332.	  	0493-0461	  	Security Mutual Life Insurance Co	  	SLD	  	4/1/85	  	MRT
	1333.	  	0493-1806	  	Security Mutual Life Insurance Company	  	SLD	  	1/1/94	  	YRT
	1334.	  	0493-0465	  	Security Mutual Life Insurance Company	  	SLD	  	11/30/82	  	MRT
	1335.	  	0493 0458	  	Security Mutual Life Insurance Company	  	SLD	  	7/12/73	  	MRT
	1336.	  	0879	  	Security Mutual Life Insurance Company of New York	  	SLD	  	1/1/91	  	YRT
	1337.	  	1169	  	Security Mutual Life Insurance Company of New York	  	SLD	  	12/1/93	  	YRT
	1338.	  	0880	  	Security Mutual Life Insurance Company of New York	  	SLD	  	9/1/90	  	COINS
	1339.	  	0098-0946	  	Security Mutual Life Insurance Company of NY	  	SLD	  	5/1/91	  	YRT
	1340.	  	0098-1341	  	Security Mutual Life Insurance Company of NY	  	SLD	  	12/1/94	  	YRT
	1341.	  	0098-1119	  	Security Mutual Life Insurance Company of NY	  	SLD	  	8/1/93	  	YRT
	1342.	  	0493-1920	  	Security Mutual Life of Lincoln NE	  	SLD	  	7/1/98	  	COINS
	1343.	  	0105-0888	  	Security-Connecticut Life Insurance Company	  	SLD	  	4/1/91	  	YRT
	1344.	  	3543-0744	  	Sentry Life Insurance Company	  	SLD	  	5/1/92	  	YRT
	1345.	  	0543-2231	  	Sentry Life Insurance Company	  	SLD	  	1/1/00	  	YRT
	1346.	  	0543-2232	  	Sentry Life Insurance Company	  	SLD	  	1/1/00	  	COINS
	1347.	  	0543-1787	  	Sentry Life Insurance Company	  	SLD	  	1/1/97	  	YRT
	1348.	  	0543-0471	  	Sentry Life Insurance Company	  	SLD	  	5/1/87	  	COINS
	1349.	  	0543-0470	  	Sentry Life Insurance Company	  	SLD	  	5/1/87	  	YRT
	1350.	  	0543-0473	  	Sentry Life Insurance Company	  	SLD	  	5/1/87	  	MRT
	1351.	  	0567-0255	  	Service Life of Omaha	  	SLD	  	8/20/84	  	COINS
	1352.	  	0567-0254	  	Service Life of Omaha	  	SLD	  	6/1/86	  	YRT
	1353.	  	****-0543E	  	Servicemen’s National Life Insurance Company	  	SLD	  	10/12/61	  	YRT
	1354.	  	0592-0727	  	Shenandoah Life Insurance Company	  	SLD	  	11/1/87	  	YRT
	1355.	  	0592-0751	  	Shenandoah Life Insurance Company	  	SLD	  	4/1/88	  	YRT
	1356.	  	0592-0474	  	Shenandoah Life Insurance Company	  	SLD	  	11/1/85	  	MRT
	1357.	  	0054-1631	  	First Transamerica Life Insurance Company	  	SLD	  	4/15/96	  	YRT
	1358.	  	1998	  	SLDI	  	SLD	  	1/1/98	  	YRT
	1359.	  	****-0475	  	Southern Farm Bureau Life Insurance Company	  	SLD	  	Unknown	  	YRT
	1360.	  	9142C	  	Southern Farm Bureau Life Insurance Company	  	SLD	  	10/22/82	  	COINS
	1361.	  	0546-6866	  	Southern Farm Bureau Life Insurance Company	  	SLD	  	3/1/04	  	YRT
	1362.	  	0546-0477	  	Southern Farm Bureau Life Insurance Company	  	SLD	  	6/1/85	  	MRT
	1363.	  	476	  	Southern Farm Bureau Life Insurance Company	  	SLD	  	10/22/1982	  	COINS
	1364.	  	 0581-0107

0566-1669
	  	Southern Life Insurance Company - Original Tty was w/ Commercial Bankers Life 11/1/85	  	SLD	  	4/1/85	  	YRT
	1365.	  	****-0015A	  	Southern States Life Insurance Company	  	SLD	  	01/23/50	  	YRT
	1366.	  	0136-1080	  	Southland Life Insurance Company	  	SLD	  	8/1/92	  	COINS
	1367.	  	0136-1025	  	Southland Life Insurance Company	  	SLD	  	1/1/92	  	YRT
	1368.	  	0136-2572	  	Southland Life Insurance Company	  	SLD	  	10/1/00	  	YRT
	1369.	  	1029	  	Southland Life Insurance Company	  	SLD	  	1/1/92	  	YRT
	1370.	  	****-0543H	  	Southwest Republic Life Insurance Company	  	SLD	  	8/27/53	  	YRT
	1371.	  	0336-0478A	  	Southwestern Life Insurance Company	  	SLD	  	7/20/65	  	YRT
	1372.	  	0336-0478B	  	Southwestern Life Insurance Company	  	SLD	  	7/20/65	  	YRT
	1373.	  	0572-0940	  	Sovereign Life Insurance Company of California, Chubb Sovereign Life Insurance Company, Jefferson-Pilot	  	SLD	  	01/01/91	  	COINS
	1374.	  	0173-1148	  	Standard Insurance Company	  	SLD	  	7/1/93	  	YRT
	1375.	  	0283-0488	  	Standard Life and Accident Insurance Company	  	SLD	  	1/1/64	  	MRT
	1376.	  	0077-0824	  	Standard Life Insurance Company of Indiana (used to be First International Life Insurance Co).	  	SLD	  	1/1/90	  	YRT
	1377.	  	0402-0760	  	Standard Mutual Life Company	  	SLD	  	Unknown	  	COINS
	1378.	  	****-0335A	  	Standard Savings Life Insurance Company	  	SLD	  	6/27/60	  	YRT
	1379.	  	0583-0020	  	Standard Security Life Insurance Company	  	SLD	  	7/1/85	  	YRT
	1380.	  	0583-0021	  	Standard Security Life Insurance Company	  	SLD	  	08/01/85	  	YRT

  
 -29-

											
	 	  	 Treaty

Number
	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1381.	  	0456-0490	  	State Life Insurance Company	  	SLD	  	6/1/70	  	YRT
	1382.	  	0456-0491	  	State Life Insurance Company	  	SLD	  	1/1/82	  	YRT
	1383.	  	0456-0492	  	State Mutual Insurance Company	  	SLD	  	6/1/82	  	COINS
	1384.	  	0456-0493	  	State Mutual Insurance Company	  	SLD	  	1/1/84	  	COINS
	1385.	  	0074-0731	  	Statesman Life Insurance Company	  	SLD	  	3/1/88	  	YRT
	1386.	  	0342-0192	  	Sterling Nat’l Life Insurance Company	  	SLD	  	1/20/82	  	YRT
	1387.	  	0610-0935	  	Sun Life Assurance Company of Canada	  	SLD	  	8/1/90	  	YRT
	1388.	  	0610-2095	  	Sun Life Assurance Company of Canada	  	SLD	  	01/01/99	  	COINS
	1389.	  	0610-2767	  	Sun Life Assurance Company of Canada	  	SLD	  	5/1/01	  	YRT
	1390.	  	0610-0495	  	Sun Life Assurance Company of Canada	  	SLD	  	5/1/86	  	YRT
	1391.	  	0610-1140	  	Sun Life Assurance Company of Canada	  	SLD	  	4/1/93	  	YRT
	1392.	  	0610-0407	  	Sun Life Assurance Company of Canada	  	SLD	  	1/1/98	  	YRT
	1393.	  	0610-1666	  	Sun Life Assurance Company of Canada	  	SLD	  	1/1/97	  	YRT
	1394.	  	0625-2236	  	Sun Life Assurance Company of Canada (U.S.)	  	SLD	  	7/1/99	  	YRT
	1395.	  	0315-2772	  	Sun Life Assurance Company of Canada (US)	  	SLD	  	5/1/01	  	YRT
	1396.	  	0624-5626	  	Sun Life Financial Insurance & Annuity Co (Bermuda) Ltd.	  	SLD	  	3/1/03	  	MRT
	1397.	  	0290-6466	  	Sun Life Insurance & Annuity Company of NY	  	SLD	  	9/1/03	  	YRT
	1398.	  	 Recent win

3166
	  	Sun Life Insurance Company	  	SLD	  	Effective in
 November for
offshore
business
	  	YRT
	1399.	  	0062-3154	  	Sunset Life Insurance Company	  	SLD	  	5/1/02	  	COINS
	1400.	  	****-0497	  	Sunset Life Insurance Company	  	SLD	  	Unknown	  	YRT
	1401.	  	0062-3017	  	Sunset Life Insurance Company	  	SLD	  	9/15/98	  	YRT
	1402.	  	0062-2485	  	Sunset Life Insurance Company of America	  	SLD	  	2/1/00	  	YRT
	1403.	  	0062-2486	  	Sunset Life Insurance Company of America	  	SLD	  	1/1/00	  	YRT
	1404.	  	0062-1845	  	Sunset Life Insurance Company of America	  	SLD	  	1/1/98	  	COINS
	1405.	  	0062-2193	  	Sunset Life Insurance Company of America	  	SLD	  	07/01/99	  	YRT
	1406.	  	0122-0950	  	Surety Life Insurance Company	  	SLD	  	10/1/91	  	YRT
	1407.	  	0122-1546	  	Surety Life Insurance Company	  	SLD	  	5/1/94	  	YRT
	1408.	  	0122-1193	  	Surety Life Insurance Company	  	SLD	  	12/1/93	  	YRT
	1409.	  	1041	  	Swiss Re	  	SLD	  	7/1/83	  	YRT
	1410.	  	0510-1789	  	Swiss Re Life & Health	  	SLD	  	7/1/96	  	COINS
	1411.	  	0510-1790	  	Swiss Re Life & Health	  	SLD	  	7/1/96	  	YRT
	1412.	  	3510-0310	  	Swiss Re Life & Health (successor to The Mercantile and General Life Reinsurance Company of Canada)	  	SLD	  	11/01/87	  	YRT
	1413.	  	****-0309A	  	Swiss Re Life & Health (successor to The Mercantile and General Life Reinsurance Company of Canada)	  	SLD	  	11/01/87	  	YRT
	1414.	  	****-0309B	  	Swiss Re Life & Health (successor to The Mercantile and General Life Reinsurance Company of Canada	  	SLD	  	7/13/82	  	YRT
	1415.	  	****-0307	  	Swiss Re Life & Health (successor to The Mercantile and General Life Reinsurance Company of Canada)	  	SLD	  	2/1/77	  	YRT
	1416.	  	0516-1271	  	Swiss Re Life & Health America (North American Reassurance Co)	  	SLD	  	1/1/94	  	YRT
	1417.	  	0051-1054	  	Swiss Re Life & Health America (used to be North American Reassurance Company and before that, it used to be Security Benefit Life Insurance Co)	  	SLD	  	1/1/87	  	YRT
	1418.	  	0156-1302	  	Swiss Re Life & Health America Inc.	  	SLD	  	1/1/95	  	YRT
	1419.	  	0510-0939	  	Swiss Re Life & Health America Inc.	  	SLD	  	8/15/91	  	YRT
	1420.	  	0510-0942	  	Swiss Re Life & Health America Inc.	  	SLD	  	1/1/91	  	YRT
	1421.	  	0510-0943	  	Swiss Re Life & Health America Inc.	  	SLD	  	1/1/91	  	YRT
	1422.	  	0510-1462	  	Swiss Re Life & Health America Inc.	  	SLD	  	7/1/95	  	COINS
	1423.	  	0037-0110	  	Swiss Re Life & Health America Inc.	  	SLD	  	1/1/60	  	YRT
	1424.	  	0510-0945	  	Swiss Re Life & Health America Inc. (used to be The Mercantile and General Reinsurance Company)	  	SLD	  	1/1/91	  	YRT
	1425.	  	0837-0849	  	Swiss Re Life & Health America, Inc.	  	SLD	  	1/1/89	  	YRT
	1426.	  	0510-1284	  	Swiss Re Life & Health America, Inc.	  	SLD	  	4/1/94	  	YRT
	1427.	  	0510-1293	  	Swiss Re Life & Health America, Inc.	  	SLD	  	3/1/94	  	YRT
	1428.	  	0510-1296	  	Swiss Re Life & Health America, Inc.	  	SLD	  	4/1/94	  	YRT
	1429.	  	0995	  	Swiss Re Life and Health America, Inc. (Novated from Connecticut General Life Insurance Company)	  	SLD	  	7/1/91	  	YRT

  
 -30-

											
	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	 	Basis
	1431.	  	0250-7206	 	Tennessee Farmers Life Insurance Company	  	SLD	  	3/1/04	 	YRT
	1432.	  	0250-7267	 	Tennessee Farmers Life Insurance Company	  	SLD	  	3/1/04	 	COINS
	1433.	  	0503	 	Teton National Insurance (assumed by American Founders Life as of 12/31/01)	  	SLD	  	2/2/85	 	COINS
	1434.	  	****-0505	 	Teton National Insurance Company	  	SLD	  	Unknown	 	MRT
	1435.	  	0219-0502	 	Teton National Insurance Company	  	SLD	  	2/1/72	 	COINS
	1436.	  	0135-1019	 	Texas Life Insurance Company	  	SLD	  	3/1/92	 	YRT
	1437.	  	0135-1390	 	Texas Life Insurance Company	  	SLD	  	1/1/95	 	YRT
	1438.	  	0497-0546	 	Texas National Life Insurance Company	  	SLD	  	11/1/73	 	LPR
	1439.	  	****-0596 (C)	 	The American Founders Life Insurance Company	  	SLD	  	2/15/56	 	YRT
	1440.	  	****-0091	 	The Capitol Life Insurance Company	  	SLD	  	3/15/84	 	YRT
	1441.	  	****-0097	 	The Chesapeake Life Insurance Company	  	SLD	  	6/29/81	 	COINS
	1442.	  	0540-1081	 	The Chesapeake Life Insurance Company	  	SLD	  	9/17/79	 	COINS
	1443.	  	0278-2940	 	The Cincinnati Life Insurance Company	  	SLD	  	3/15/02	 	YRT
	1444.	  	2078-1918	 	The Cincinnati Life Insurance Company	  	SLD	  	1/1/98	 	COINS
	1445.	  	0069-2413	 	The College Life Insurance Company of America	  	SLD	  	1/1/00	 	COINS
	1446.	  	0069-2727	 	The College Life Insurance Company of America	  	SLD	  	04/01/99	 	COINS
	1447.	  	0069-1129	 	The College Life Insurance Company of America	  	SLD	  	4/1/93	 	COINS
	1448.	  	0069-1969	 	The College Life Insurance Company of America	  	SLD	  	1/1/98	 	YRT
	1449.	  	1191	 	The College Life Insurance Company of America	  	SLD	  	1/1/1993	 	YRT
	1450.	  	0092-0094	 	The College Life Insurance Company of America (successor to Central National Life Insurance Company)	  	SLD	  	7/24/53	 	YRT
	1451.	  	****-0069A	 	The Colony Charter Life Insurance Company	  	SLD	  	1/1/66	 	MRT
	1452.	  	****-0596(A)	 	The Denver National Life Insurance Company	  	SLD	  	7/1/63	 	YRT
	1453.	  	0041-5686	 	The Equitable Life Assurance Society of the United States	  	SLD	  	3/1/03	 	YRT
	1454.	  	0175-1161	 	The Equitable Life Assurance Society of US	  	SLD	  	6/1/93	 	YRT
	1455.	  	0175-1162	 	The Equitable Life Assurance Society of US	  	SLD	  	6/1/93	 	YRT
	1456.	  	****-1274	 	The Equitable of Colorado Inc.	  	SLD	  	4/4/94	 	YRT
	1457.	  	0593-0011	 	The Franklin Life Insurance Company (successor to Alexander Hamilton Life Insurance Company)	  	SLD	  	1/1/86	 	YRT
	1458.	  	0203-1381	 	The Guardian Life Insurance Company of America	  	SLD	  	5/1/95	 	YRT
	1459.	  	0203-1632	 	The Guardian Life Insurance Company of America	  	SLD	  	7/1/86	 	COINS
	1460.	  	0157-1595-4	 	The Hartford Life Insurance Company	  	SLD	  	(date on
 LOI)
 10/1/98
	 	YRT
	1461.	  	0606-0261	 	The Life Insurance Company of Virginia	  	SLD	  	1/1/86	 	YRT
	1462.	  	0562-1378	 	The Lincoln National Life Insurance Company	  	SLD	  	4/1/95	 	YRT
	1463.	  	0562-4326	 	The Lincoln National Life Insurance Company	  	SLD	  	1/1/03	 	YRT
	1464.	  	7305	 	The Lincoln National Life Insurance Company	  	SLD	  	3/1/04	 	YRT
	1465.	  	0595-1037	 	The Manhattan Life Insurance Company	  	SLD	  	4/1/92	 	YRT
	1466.	  	0595-0294	 	The Manhattan Life Insurance Company	  	SLD	  	10/1/84	 	MRT
	1467.	  	0301-7086	 	The Manufacturers Life Insurance Co of NY	  	SLD	  	3/1/04	 	YRT
	1468.	  	7362 (pv.
 KW01)
	 	The Manufacturers Life Insurance Company	  	SLD	  	9/30/04	 	TBD
	1469.	  	0234-3947	 	The Manufacturers Life Insurance Company (U.S.A.)	  	SLD	  	9/1/02	 	YRT
	1471.	  	0234-5926	 	The Manufacturers Life Insurance Company (USA)	  	SLD	  	(date on
 LOI)
 10/1/03
	 	YRT
	1472.	  	0257-1748	 	The Mercantile and General Reinsurance Company Ltd.	  	SLD	  	1/1/96	 	YRT
	1473.	  	0613-2258	 	The Midland Life Insurance Company	  	SLD	  	1/1/00	 	COINS
	1474.	  	0613-2161	 	The Midland Life Insurance Company	  	SLD	  	4/1/99	 	COINS
	1475.	  	0613-1844	 	The Midland Life Insurance Company	  	SLD	  	2/1/98	 	COINS
	1476.	  	0613-0318	 	The Midland Mutual Life Insurance Company	  	SLD	  	8/1/86	 	COINS
	1477.	  	****-1278	 	The Mutual Life Insurance Company of New York	  	SLD	  	6/1/94	 	COINS
	1478.	  	0948-0044	 	The New England Mutual Life Insurance Company	  	SLD	  	7/1/91	 	MRT
	1479.	  	0059-611	 	The Ohio Life Insurance Company	  	SLD	  	1/1/88	 	YRT
	1480.	  	0059-0612	 	The Ohio Life Insurance Company	  	SLD	  	1/1/88	 	COINS

  
 -31-

											
	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1481.	  	0059-0613	 	The Ohio Life Insurance Company	  	SLD	  	1/1/88	  	YRT
	1482.	  	0206-1394	 	The Ohio National Life Insurance Company	  	SLD	  	1/1/94	  	COINS
	1483.	  	0229-2726	 	The Ohio State Life Insurance Company	  	SLD	  	4/1/99	  	COINS
	1484.	  	0429-5088	 	The Penn Insurance & Annuity Company	  	SLD	  	11/1/02	  	YRT
	1485.	  	0210-2165	 	The Penn Mutual Life Insurance Company	  	SLD	  	3/1/99	  	YRT
	1486.	  	0210-1434	 	The Penn Mutual Life Insurance Company	  	SLD	  	8/1/95	  	YRT
	1487.	  	0210-1441	 	The Penn Mutual Life Insurance Company	  	SLD	  	8/21/95	  	YRT
	1488.	  	0210-1442	 	The Penn Mutual Life Insurance Company	  	SLD	  	8/21/95	  	MRT
	1489.	  	0246-1734	 	The Prudential Insurance Company of America	  	SLD	  	1/1/96	  	YRT
	1490.	  	0107-0992	 	The Travelers Insurance Company	  	SLD	  	2/1/92	  	COINS
	1491.	  	0107-1582	 	The Travelers Insurance Company	  	SLD	  	7/1/96	  	COINS
	1492.	  	0107-0999	 	The Travelers Insurance Company	  	SLD	  	6/1/91	  	YRT
	1493.	  	0107-0998	 	The Travelers Insurance Company	  	SLD	  	6/1/91	  	YRT
	1494.	  	0107-0991	 	The Travelers Insurance Company	  	SLD	  	2/1/92	  	YRT
	1495.	  	0107-1154	 	The Travelers Insurance Company	  	SLD	  	3/1/93	  	COINS
	1496.	  	0107-1097	 	The Travelers Insurance Company	  	SLD	  	2/1/92	  	YRT
	1497.	  	0107-1165	 	The Travelers Insurance Company	  	SLD	  	11/1/93	  	YRT
	1498.	  	0107-2975	 	The Travelers Insurance Company & The Travelers Life and Annuity Company	  	SLD	  	6/1/02	  	YRT
	1499.	  	0107-1283
 0221-1646
	 	 The Travelers Insurance Company

Travelers Life and Annuity
	  	SLD	  	6/1/94	  	MRT
 (1283),
COINS

(1646)

	1500.	  	0107-1667
 0221-1668
	 	The Travelers Insurance Company & The Travelers Life and Annuity Company	  	SLD	  	3/1/97	  	YRT
 (1667),
COINS
(1668)

	1501.	  	0107-1598	 	The Travelers Insurance Company and The Travelers Life and Annuity Company	  	SLD	  	10/1/96	  	MRT
	1502.	  	0107-1840
 0221-1841
	 	The Travelers Insurance Company and The Travelers Life and Annuity Company	  	SLD	  	1/1/98	  	MRT
 (1840),
COINS

(1841)

	1503.	  	0107-5366
 0221-5367
	 	The Travelers Insurance Company, The Travelers Life & Annuity Co	  	SLD	  	4/1/03	  	YRT
	1504.	  	0107-1658
 0221-1657
	 	The Travelers Life Insurance Company The Travelers Life and Annuity Company	  	SLD	  	8/1/92	  	YRT
	1505.	  	0020-1142	 	The Union Central Life Insurance Co	  	SLD	  	7/1/93	  	YRT
	1506.	  	0020-3144	 	The Union Central Life Insurance Company	  	SLD	  	6/1/02	  	COINS
	1507.	  	0020-1869	 	The Union Central Life Insurance Company	  	SLD	  	3/1/97	  	YRT
	1508.	  	****-1604	 	The Union Central Life Insurance Company	  	SLD	  	1/1/96	  	COINS
	1510.	  	****-1768	 	The Union Central Life Insurance Company	  	SLD	  	6/1/97	  	COINS
	1511.	  	0194-1399	 	The United States Life Insurance Company in the City of New York	  	SLD	  	7/1/95	  	YRT
	1512.	  	0194-1443	 	The United States Life Insurance Company in the City of New York	  	SLD	  	4/1/95	  	MRT
	1513.	  	0194-3344	 	The United States Life Insurance Company in the City of New York	  	SLD	  	10/1/99	  	YRT
	1514.	  	0583-0022
 (also Treaty #

0023)
	 	The United States Life Insurance Company in the City of NY (used to be American General Life Insurance Company and before that Standard Security Life Insurance Company of
NY)	  	SLD	  	11/7/84	  	COINS
	1515.	  	0204-4926	 	Thrivent Financial For Lutherans	  	SLD	  	3/1/03	  	YRT
	1516.	  	0331-2549	 	TIAA-CREF Life Insurance Company	  	SLD	  	1/1/01	  	COINS
	1517.	  	0331-2857	 	TIAA-Cref Life Insurance Company	  	SLD	  	1/1/02	  	YRT
	1518.	  	0600-0506	 	Time Insurance Company	  	SLD	  	1/1/86	  	MRT
	1519.	  	0600-1036	 	Time Insurance Company	  	SLD	  	7/1/91	  	YRT
	1520.	  	0185-1231	 	TMG Life Insurance Company	  	SLD	  	3/1/94	  	MRT
	1521.	  	0408-0507	 	Tower Life and Accident Insurance Company	  	SLD	  	7/19/68	  	YRT
	1522.	  	0104-3158	 	Transamerica Assurance Company	  	SLD	  	7/1/02	  	YRT
	1523.	  	****-6327	 	Transamerica Financial Life	  	SLD	  	8/1/03	  	COINS
	1524.	  	****-6326	 	Transamerica Financial Life	  	SLD	  	8/1/03	  	YRT
	1525.	  	****-6329	 	Transamerica Financial Life	  	SLD	  	8/1/03	  	COINS
	1526.	  	****-6328	 	Transamerica Financial Life	  	SLD	  	8/1/03	  	COINS

  
 -32-

													
	 	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	 	Basis
	 	1527.	  	  	0104-3160	 	Transamerica Financial Life Insurance Company	  	SLD	  	7/1/02	 	YRT
	 	1528.	  	  	0104-3156	 	Transamerica Life Insurance Company	  	SLD	  	7/1/02	 	YRT
	 	1529.	  	  	0225-5406	 	Transamerica Life Insurance Company	  	SLD	  	6/1/03	 	YRT
	 	1530.	  	  	0147-6326-1	 	Transamerica Occidental Life and Transamerica Financial Life Insurance Company	  	SLD	  	(date on
 LOI)
 4/1/04
	 	YRT
 (6326)

	 	1531.	  	  	0012-1157	 	Transamerica Occidental Life Ins Company	  	SLD	  	10/1/93	 	YRT
	 	1532.	  	  	0012-1158	 	Transamerica Occidental Life Ins Company	  	SLD	  	10/1/93	 	YRT
	 	1533.	  	  	0012-1159	 	Transamerica Occidental Life Ins Company	  	SLD	  	10/1/93	 	YRT
	 	1534.	  	  	0054-1160	 	Transamerica Occidental Life Ins Company	  	SLD	  	10/1/93	 	YRT
	 	1535.	  	  	****-0756	 	Transamerica Occidental Life Insurance	  	SLD	  	Unknown	 	YRT
	 	1536.	  	  	0012-1403	 	Transamerica Occidental Life Insurance Co	  	SLD	  	4/1/95	 	YRT
	 	1537.	  	  	0012-1115	 	Transamerica Occidental Life Insurance Co	  	SLD	  	10/1/92	 	YRT
	 	1538.	  	  	0012-1257	 	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/94	 	COINS
	 	1539.	  	  	0012-1258	 	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/94	 	COINS
	 	1540.	  	  	0012-1376	 	Transamerica Occidental Life Insurance Company	  	SLD	  	12/5/94	 	COINS
	 	1541.	  	  	0012-1408	 	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/95	 	COINS
	 	1542.	  	  	0012-1409	 	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/95	 	YRT
	 	1543.	  	  	0012-1424	 	Transamerica Occidental Life Insurance Company	  	SLD	  	6/23/95	 	YRT
	 	1544.	  	  	0104-3157	 	Transamerica Occidental Life Insurance Company	  	SLD	  	7/1/02	 	YRT
	 	1545.	  	  	0012-1028	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/89	 	COINS
	 	1546.	  	  	0012-928	 	Transamerica Occidental Life Insurance Company	  	SLD	  	3/1/90	 	YRT
	 	1547.	  	  	0012-938	 	Transamerica Occidental Life Insurance Company	  	SLD	  	11/27/91	 	YRT
	 	1548.	  	  	0012-952	 	Transamerica Occidental Life Insurance Company	  	SLD	  	07/01/91	 	YRT
	 	1549.	  	  	0012-929	 	Transamerica Occidental Life Insurance Company	  	SLD	  	03/01/90	 	YRT
	 	1550.	  	  	0012-898	 	Transamerica Occidental Life Insurance Company	  	SLD	  	05/01/92	 	YRT
	 	1551.	  	  	****-0509	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/85	 	YRT
	 	1552.	  	  	3012-0510B	 	Transamerica Occidental Life Insurance Company	  	SLD	  	7/1/86	 	YRT
	 	1553.	  	  	3012-0510C	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/86	 	YRT
	 	1554.	  	  	0012-953	 	Transamerica Occidental Life Insurance Company	  	SLD	  	7/1/91	 	YRT
	 	1557.	  	  	****-0755	 	Transamerica Occidental Life Insurance Company	  	SLD	  	Unknown	 	YRT
	 	1558.	  	  	1939	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/98	 	YRT
	 	1559.	  	  	0951	 	Transamerica Occidental Life Insurance Company	  	SLD	  	7/1/91	 	COINS
	 	1560.	  	  	0899	 	TransAmerica Occidental Life Insurance Company	  	SLD	  	2/1/91	 	COINS
	 	1561.	  	  	1402	 	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/95	 	YRT
	 	1562.	  	  	508-A	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/82	 	YRT
	 	1563.	  	  	2169	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/25/99	 	COINS
	 	1565.	  	  	2457	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/3/00	 	YRT
	 	1566.	  	  	0012-2922	 	Transamerica Occidental Life Insurance Company	  	SLD	  	2/4/02	 	YRT
	 	1567.	  	  	0012-1886	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/31/98	 	COINS
	 	1568.	  	  	0012-1867	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/5/98	 	MRT
	 	1569.	  	  	0012-1866	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/5/98	 	COINS
	 	1570.	  	  	0012-1865	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/5/98	 	COINS
	 	1571.	  	  	0012-1864	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/5/98	 	COINS
	 	1572.	  	  	0012-1863	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/5/98	 	COINS
	 	1573.	  	  	0012-2172	 	Transamerica Occidental Life Insurance Company	  	SLD	  	01/25/99	 	COINS
	 	1574.	  	  	0012-2173	 	Transamerica Occidental Life Insurance Company	  	SLD	  	01/25/99	 	YRT
	 	1575.	  	  	0012-2171	 	Transamerica Occidental Life Insurance Company	  	SLD	  	01/25/99	 	COINS
	 	1576.	  	  	0012-0887	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/90	 	YRT
	 	1577.	  	  	0012-1026	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/89	 	YRT
	 	1578.	  	  	0012-1027	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/89	 	COINS
	 	1579.	  	  	0012-1861	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/98	 	YRT
	 	1580.	  	  	0012-843	 	Transamerica Occidental Life Insurance Company	  	SLD	  	5/19/88	 	COINS
	 	1581.	  	  	0012-1053	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/91	 	YRT
	 	1582.	  	  	0012-2463	 	Transamerica Occidental Life Insurance Company	  	SLD	  	1/3/00	 	YRT
	 	1583.	  	  	0012-0250	 	Transamerica Occidental Life Insurance Company	  	SLD	  	3/15/87	 	YRT

  
 -33-

													
	 	 	  	Treaty
Number	  	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	 	1584.	  	  	0012-1375	  	Transamerica Occidental Life Insurance Company	  	SLD	  	12/5/94	  	COINS
	 	1585.	  	  	0012-1374	  	Transamerica Occidental Life Insurance Company	  	SLD	  	12/5/94	  	YRT
	 	1586.	  	  	0012-1373	  	Transamerica Occidental Life Insurance Company	  	SLD	  	3/17/95	  	COINS
	 	1587.	  	  	0012-2890	  	Transamerica Occidental Life Insurance Company	  	SLD	  	2/1/01	  	YRT
	 	1588.	  	  	0012-2891	  	Transamerica Occidental Life Insurance Company	  	SLD	  	5/15/01	  	YRT
	 	1589.	  	  	0012-2889	  	Transamerica Occidental Life Insurance Company	  	SLD	  	6/1/01	  	YRT
	 	1590.	  	  	0012-2880	  	Transamerica Occidental Life Insurance Company	  	SLD	  	2/4/02	  	YRT
	 	1591.	  	  	0012-1798	  	Transamerica Occidental Life Insurance Company	  	SLD	  	8/1/97	  	COINS
	 	1592.	  	  	0012-1401	  	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/95	  	YRT
	 	1593.	  	  	0012-1404	  	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/95	  	YRT
	 	1594.	  	  	0012-1406	  	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/95	  	YRT
	 	1596.	  	  	0012-1405	  	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/95	  	YRT
	 	1597.	  	  	0012-1407	  	Transamerica Occidental Life Insurance Company	  	SLD	  	04/01/95	  	COINS
	 	1598.	  	  	0012-1412	  	Transamerica Occidental Life Insurance Company	  	SLD	  	04/03/95	  	YRT
	 	1599.	  	  	0012-1825	  	Transamerica Occidental Life Insurance Company	  	SLD	  	7/1/97	  	YRT
	 	1600.	  	  	0012-2732	  	Transamerica Occidental Life Insurance Company	  	SLD	  	2/1/01	  	YRT
	 	1601.	  	  	0012-2234	  	Transamerica Occidental Life Insurance Company	  	SLD	  	8/1/99	  	YRT
	 	1602.	  	  	0012-2235	  	Transamerica Occidental Life Insurance Company	  	SLD	  	8/1/99	  	YRT
	 	1603.	  	  	0012-1505	  	Transamerica Occidental Life Insurance Company	  	SLD	  	2/14/96	  	YRT
	 	1604.	  	  	0012-1503	  	Transamerica Occidental Life Insurance Company	  	SLD	  	12/22/95	  	COINS
	 	1605.	  	  	0012-1502	  	Transamerica Occidental Life Insurance Company	  	SLD	  	12/22/95	  	COINS
	 	1606.	  	  	0012-1504	  	Transamerica Occidental Life Insurance Company	  	SLD	  	12/22/95	  	COINS
	 	1607.	  	  	0012-2892	  	Transamerica Occidental Life Insurance Company	  	SLD	  	2/1/01	  	YRT
	 	1608.	  	  	0012-0827	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/89	  	COINS
	 	1609.	  	  	0512	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/86	  	COINS
	 	1610.	  	  	0513	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/87	  	COINS
	 	1611.	  	  	0012-0788	  	Transamerica Occidental Life Insurance Company	  	SLD	  	10/1/98	  	YRT
	 	1613.	  	  	0012-1583	  	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/96	  	COINS
	 	1614.	  	  	0012-1938	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/98	  	YRT
	 	1616.	  	  	0012-1912	  	Transamerica Occidental Life Insurance Company	  	SLD	  	4/30/98	  	YRT
	 	1617.	  	  	0012-2458	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/3/00	  	YRT
	 	1618.	  	  	0012-2456	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/3/00	  	YRT
	 	1620.	  	  	0012-2459	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/3/00	  	COINS
	 	1621.	  	  	0012-3404	  	Transamerica Occidental Life Insurance Company	  	SLD	  	5/1/02	  	YRT
	 	1622.	  	  	0012-1430	  	TransAmerica Occidental Life Insurance Company	  	SLD	  	4/3/95	  	YRT
	 	1623.	  	  	0012-1629	  	Transamerica Occidental Life Insurance Company	  	SLD	  	7/26/96	  	YRT
	 	1624.	  	  	0012-1634	  	Transamerica Occidental Life Insurance Company	  	SLD	  	8/1/96	  	COINS
	 	1625.	  	  	0012-1635	  	Transamerica Occidental Life Insurance Company	  	SLD	  	8/1/96	  	COINS
	 	1626.	  	  	0012-1636	  	Transamerica Occidental Life Insurance Company	  	SLD	  	8/1/96	  	COINS
	 	1627.	  	  	0012-1637	  	Transamerica Occidental Life Insurance Company	  	SLD	  	8/1/96	  	COINS
	 	1628.	  	  	0012-1638	  	Transamerica Occidental Life Insurance Company	  	SLD	  	8/1/96	  	YRT
	 	1629.	  	  	0012-1114	  	Transamerica Occidental Life Insurance Company	  	SLD	  	10/1/92	  	YRT
	 	1630.	  	  	0012-1281	  	Transamerica Occidental Life Insurance Company	  	SLD	  	Unknown,
executed by
SLD 9/13/94 &
Transamerica
9/8/94	  	YRT
	 	1631.	  	  	0012-1735	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/24/97	  	COINS
	 	1632.	  	  	0012-1754	  	Transamerica Occidental Life Insurance Company	  	SLD	  	4/1/97	  	YRT
	 	1633.	  	  	0012-1262	  	TransAmerica Occidental Life Insurance Company	  	SLD	  	5/1/94	  	COINS
	 	1634.	  	  	0012-0805	  	Transamerica Occidental Life Insurance Company	  	SLD	  	1/1/89	  	YRT
	 	1635.	  	  	0012-1032	  	Transamerica Occidental Life Insurance Company	  	SLD	  	7/1/91	  	MRT
	 	1636.	  	  	0012-2174	  	Transamerica Occidental Life Insurance Company	  	SLD	  	01/25/99	  	YRT
	 	1637.	  	  	1376	  	Transamerica Occidental Life Insurance Company	  	SLD	  	12/5/94	  	COINS
	 	1638.	  	  	0025-2760	  	Transamerica Pacific Insurance Company	  	SLD	  	7/1/00	  	YRT
	 	1639.	  	  	0025-2762	  	Transamerica Pacific Insurance Company	  	SLD	  	7/1/00	  	YRT

  
 -34-

											
	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	  	Basis
	1640.	  	0025-2761	 	Transamerica Pacific Insurance Company	  	SLD	  	7/1/00	  	YRT
	1641.	  	0518	 	Transport Life Insurance Company	  	SLD	  	5/13/83	  	COINS
	1642.	  	****-0522A	 	Transwestern Life Insurance Company	  	SLD	  	7/1/76	  	YRT
	1643.	  	****-0522B	 	Transwestern Life Insurance Company	  	SLD	  	11/1/69	  	YRT
	1644.	  	0107-0894	 	Travelers Insurance	  	SLD	  	6/1/91	  	COINS
	1645.	  	0107-1480	 	Travelers Insurance Company	  	SLD	  	1/1/96	  	MRT
	1647.	  	0107-1288
 0221-1440
	 	Travelers Insurance Company Travelers Life & Annuity Company	  	SLD	  	10/1/94	  	COINS
	1648.	  	0107-1830	 	Travelers Insurance Company, Travelers Life & Annuity Company	  	SLD	  	6/1/95	  	YRT
	1649.	  	6123-2926	 	Tremont International Insurance Limited	  	SLD	  	1/1/02	  	YRT
	1650.	  	0326-2182	 	Trustmark Insurance Company	  	SLD	  	05/01/99	  	YRT
	1651.	  	****-0178	 	Underwriters Life Insurance Company	  	SLD	  	6/27/68	  	YRT
	1652.	  	0017-0554	 	Unigard Olympic Life Insurance Company	  	SLD	  	3/7/73	  	YRT
	1653.	  	3020-0524	 	Union Central Life Insurance Company	  	SLD	  	6/1/87	  	COINS
	1654.	  	0020-1603
 (PC096)
	 	Union Central Life Insurance Company	  	SLD	  	10/21/96	  	YRT
	1655.	  	0020-252	 	Union Central Life Insurance Company	  	SLD	  	4/1/88	  	YRT
	1656.	  	0020-1319	 	Union Central Life Insurance Company	  	SLD	  	11/1/94	  	YRT
	1657.	  	0020-2185	 	Union Central Life Insurance Company	  	SLD	  	7/1/99	  	YRT
	1658.	  	****-1751	 	Union Central Life Insurance Company	  	SLD	  	Unknown	  	YRT
	1659.	  	0020-2186	 	Union Central Life Insurance Company	  	SLD	  	03/01/00	  	COINS
	1660.	  	0020-5967	 	Union Central Life Insurance Company	  	SLD	  	4/1/03	  	YRT
	1661.	  	0020-5966	 	Union Central Life Insurance Company	  	SLD	  	4/1/03	  	YRT
	1662.	  	0199-0529	 	United American Insurance Company	  	SLD	  	3/1/82	  	YRT
	1663.	  	****-0103F	 	United American Insurance Company	  	SLD	  	3/1/85	  	COINS
	1664.	  	****-0528A	 	United American Insurance Company	  	SLD	  	8/1/59	  	YRT
	1665.	  	0199-0528B	 	United American Insurance Company	  	SLD	  	8/30/49	  	YRT
	1666.	  	3199-0530	 	United American Insurance Company	  	SLD	  	3/1/83	  	COINS
	1667.	  	****-0590	 	United American Life Insurance Company	  	SLD	  	1/1/74	  	YRT
	1668.	  	****-0589(A)	 	United American Life Insurance Company	  	SLD	  	3/24/49	  	YRT
	1669.	  	****-0589(B)	 	United American Life Insurance Company	  	SLD	  	7/1/49	  	YRT
	1670.	  	****-0531A	 	United Fidelity Insurance Company Company	  	SLD	  	10/1/71	  	YRT
	1671.	  	****-0532	 	United Fidelity Life Insurance Company	  	SLD	  	3/8/49	  	YRT
	1672.	  	****-0535	 	United Fidelity Life Insurance Company	  	SLD	  	10/1/71	  	YRT
	1673.	  	****-0534	 	United Fidelity Life Insurance Company	  	SLD	  	10/1/71	  	YRT
	1674.	  	****-0538	 	United Fidelity Life Insurance Company	  	SLD	  	8/1/71	  	COINS
	1675.	  	0013-0438	 	United Fidelity Life Insurance Company	  	SLD	  	7/1/89	  	YRT
	1676.	  	****-0539	 	United Fidelity Life Insurance Company (successor to Financial Assurance Inc.)	  	SLD	  	3/7/73	  	YRT
	1678.	  	****-0548	 	United National Life Insurance Company of America	  	SLD	  	1/1/77	  	LPR
	1679.	  	0552-1566	 	United of Omaha Life Insurance Company	  	SLD	  	1/1/96	  	YRT
	1680.	  	0552-1253	 	United of Omaha Life Insurance Company	  	SLD	  	9/1/92	  	YRT
	1681.	  	0552-1931	 	United of Omaha Life Insurance Company	  	SLD	  	8/1/98	  	YRT
	1682.	  	(0552/3552)-
 0549
	 	United of Omaha Life Insurance Company	  	SLD	  	8/1/85	  	YRT
	1683.	  	0552-0550	 	United of Omaha Life Insurance Company	  	SLD	  	8/1/85	  	YRT
	1684.	  	3552-0551	 	United of Omaha Life Insurance Company	  	SLD	  	12/1/82	  	MRT
	1685.	  	0552-1426	 	United of Omaha Life Insurance Company	  	SLD	  	7/1/95	  	YRT
	1686.	  	0552-1118	 	United of Omaha Life Insurance Company	  	SLD	  	4/15/92	  	YRT
	1687.	  	0552-1107	 	United of Omaha Life Insurance Company	  	SLD	  	7/1/92	  	YRT
	1688.	  	0604-0555	 	United Pacific Life Insurance Company	  	SLD	  	11/1/85	  	YRT
	1689.	  	0604-0556	 	United Pacific Life Insurance Company	  	SLD	  	6/1/87	  	YRT
	1690.	  	0605-0557	 	United Pacific Reliance Life Insurance Company of New York	  	SLD	  	11/1/85	  	YRT
	1691.	  	0184-1591	 	United Presidential Life	  	SLD	  	3/1/96	  	YRT
	1692.	  	0491-0558	 	United Presidential Life Insurance Company	  	SLD	  	9/18/73	  	YRT
	1693.	  	0491-0559	 	United Presidential Life Insurance Company	  	SLD	  	10/1/82	  	MRT

  
 -35-

													
	 	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	 	Basis
	 	1694.	  	  	0491-607	 	United Presidential Life Insurance Company	  	SLD	  	1/ 1/88	 	MRT
	 	1695.	  	  	0491-0937	 	United Presidential Life Insurance Company	  	SLD	  	6/1/90	 	MRT
	 	1696.	  	  	0491-1299	 	United Presidential Life Insurance Company	  	SLD	  	1/1/95	 	YRT
	 	1697.	  	  	****-0275	 	United Reserve Life Insurance Company	  	SLD	  	06/26/63	 	YRT
	 	1698.	  	  	0378-0515A	 	United Savings Life Insurance Company	  	SLD	  	12/12/67	 	YRT
	 	1699.	  	  	0068-1121	 	United Services Life Insurance Company	  	SLD	  	1/1/93	 	YRT
	 	1700.	  	  	0583-0021	 	United States Life Insurance Company (American General Life Insurance Co merged with U.S. Life. Insurance Company effective Dec. 31, 2002)	  	SLD	  	08/01/85	 	YRT
	 	1701.	  	  	0194-2868	 	United States Life Insurance Company in the City of New York	  	SLD	  	3/1/01	 	YRT
	 	1702.	  	  	1605	 	United States Life Insurance Company in the City of New York	  	SLD	  	7/1/96	 	YRT
	 	1703.	  	  	****-1431	 	United States Life Insurance Company in the City of New York	  	SLD	  	Unknown	 	YRT
	 	1704.	  	  	0194-1585	 	United States Life Insurance Company in the City of NY	  	SLD	  	Unknown	 	YRT
	 	1705.	  	  	0194-1369	 	United States Life Insurance Company in the City of NY	  	SLD	  	6/1/94	 	YRT
	 	1706.	  	  	0194-1777	 	United States Life Insurance Company in the City of NY	  	SLD	  	6/1/95	 	COINS
	 	1707.	  	  	0537-0561	 	Universal Fidelity Life Insurance Company	  	SLD	  	6/12/82	 	YRT
	 	1708.	  	  	0602-0563	 	Universal Underwriters Life Insurance Company	  	SLD	  	4/1/86	 	MRT
	 	1712.	  	  	0610?-3171	 	US Branch of Clarica Life Insurance Company	  	SLD	  	4/10/00	 	YRT
	 	1713.	  	  	0271-1916	 	USAA Life Insurance Company	  	SLD	  	6/1/98	 	COINS
	 	1714.	  	  	0271-2871	 	USAA Life Insurance Company	  	SLD	  	10/1/01	 	YRT
	 	1715.	  	  	****-1752	 	USAA Life Insurance Company	  	SLD	  	5/19/97	 	COINS
	 	1716.	  	  	0201-1289	 	USG Annuity & Life Company	  	SLD	  	9/1/94	 	YRT
	 	1717.	  	  	0201-1687	 	USG Annuity & Life Company	  	SLD	  	12/1/96	 	MRT
	 	1718.	  	  	0327-2550	 	Utica National Life Insurance Company	  	SLD	  	11/2/00	 	YRT
	 	1719.	  	  	0088-1815	 	Valley Forge Life Insurance Company	  	SLD	  	9/8/97	 	COINS
	 	1720.	  	  	1814	 	Valley Forge Life Insurance Company	  	SLD	  	9/8/97	 	COINS
	 	1721.	  	  	1547	 	Valley Forge Life Insurance Company	  	SLD	  	3/1/96	 	YRT
	 	1722.	  	  	0088-1074	 	Valley Forge Life Insurance Company	  	SLD	  	7/5/91	 	YRT
	 	1723.	  	  	0088-0860	 	Valley Forge Life Insurance Company	  	SLD	  	10/1/90	 	YRT
	 	1724.	  	  	0088-1352	 	Valley Forge Life Insurance Company	  	SLD	  	10/15/94	 	YRT
	 	1725.	  	  	0088-1351	 	Valley Forge Life Insurance Company	  	SLD	  	9/2/95	 	YRT
	 	1726.	  	  	0088-2132	 	Valley Forge Life Insurance Company	  	SLD	  	5/28/98	 	YRT
	 	1727.	  	  	0088-1432	 	Valley Forge Life. Insurance Company	  	SLD	  	5/8/95	 	YRT
	 	1728.	  	  	0060-0610	 	Vulcan Life Insurance Company	  	SLD	  	3/1/88	 	YRT
	 	1729.	  	  	0060-0936	 	Vulcan Life Insurance Company	  	SLD	  	3/31/91	 	YRT
	 	1730.	  	  	0115-0909	 	Washington National Life Insurance Company of New York	  	SLD	  	9/1/91	 	YRT
	 	1731.	  	  	0184-1590	 	West Coast Life	  	SLD	  	3/1/96	 	YRT
	 	1732.	  	  	0184-3325	 	West Coast Life Insurance Company	  	SLD	  	4/22/02	 	COINS
	 	1733.	  	  	0184-2505	 	West Coast Life Insurance Company	  	SLD	  	5/15/00	 	YRT
	 	1734.	  	  	0184-2153	 	West Coast Life Insurance Company	  	SLD	  	3/1/99	 	YRT
	 	1735.	  	  	0184-2544	 	West Coast Life Insurance Company	  	SLD	  	1/1/00	 	COINS
	 	1736.	  	  	0184-2927	 	West Coast Life Insurance Company	  	SLD	  	1/31/02	 	YRT
	 	1737.	  	  	0184-1348	 	West Coast Life Insurance Company	  	SLD	  	12/1/94	 	YRT
	 	1738.	  	  	0184-1230	 	West Coast Life Insurance Company	  	SLD	  	2/1/94	 	MRT
	 	1739.	  	  	0184-2925	 	West Coast Life Insurance Company	  	SLD	  	11/10/01
 for facultative

11/15/01
 for automatic
	 	COINS
	 	1740.	  	  	4166	 	West Coast Life Insurance Company	  	SLD	  	1/1/03	 	YRT
	 	1741.	  	  	0184-2490	 	West Coast Life Insurance Company	  	SLD	  	7/1/00	 	YRT
	 	1742.	  	  	0270-7285	 	West Coast Life Insurance Company	  	SLD	  	(date on
 LOI)
 2/11/04 terms
 accepted,
 12/1/03
 Tty effective
	 	YRT
	 	1743.	  	  	0184-7287	 	West Coast Life Insurance Company	  	SLD	  	(date on
 LOI)
 12/1/03
	 	YRT

  
 -36-

											
	 	  	Treaty
Number	 	 Ceding Company
	  	Reinsurer	  	Effective
Date	 	Basis
	1744.	  	0184-5166	 	West Coast Life Insurance Company	  	SLD	  	1/1/03	 	YRT
	1745.	  	0184-7284	 	West Coast Life Insurance Company	  	SLD	  	(date on
 LOI)
 12/1/03
	 	YRT
	1746.	  	7288	 	West Coast Life Insurance Company	  	SLD	  	1/1/03	 	YRT
	1747.	  	****-0522F	 	West Texas Life Insurance Company	  	SLD	  	1/15/51	 	YRT
	1748.	  	****-0522G	 	West Texas Life Insurance Company	  	SLD	  	1/15/51	 	YRT
	1749.	  	0133D	 	Western American Life Insurance Company	  	SLD	  	8/25/49	 	YRT
	1750.	  	****-0390	 	Western Paramount Life Insurance Company	  	SLD	  	3/1/75	 	YRT
	1751.	  	0506-0389	 	Western Paramount Life Insurance Company	  	SLD	  	1/1/75	 	LPR
	1752.	  	0498-0570	 	Western Reserve Life Assurance Company of Ohio	  	SLD	  	1/1/73	 	YRT
	1753.	  	0498-0571A	 	Western Reserve Life Assurance Company of Ohio	  	SLD	  	1/1/74	 	YRT
	1754.	  	0498-0571B	 	Western Reserve Life Assurance Company of Ohio	  	SLD	  	1/1/74	 	YRT
	1755.	  	0497-5827	 	Western Reserve Life Assurance Company of Ohio	  	SLD	  	9/1/03	 	MRT
	1756.	  	3159	 	Western Reserve Life Assurance Company of Ohio, AUSA Life Insurance Company, Life Investors Insurance Company of America, Transamerica Assurance Company, Transamerica Life Insurance
Company, Transamerica Occidental Life Insurance Company	  	SLD	  	7/1/02	 	YRT
	1757.	  	****-0431A	 	Western States Mutual Life Insurance Company	  	SLD	  	9/15/52	 	YRT
	1758.	  	****-0176B	 	Western United Life Insurance Co	  	SLD	  	4/29/55	 	YRT
	1759.	  	****-1216	 	William Penn Insurance Company of NY	  	SLD	  	1/1/94	 	YRT
	1760.	  	0559-0577	 	William Penn Life Assurance Company of America	  	SLD	  	7/1/84	 	YRT
	1762.	  	0559-0581	 	William Penn Life Assurance Company of America	  	SLD	  	1/1/84	 	YRT
	1763.	  	0558-0583	 	William Penn Life Insurance Company of New York	  	SLD	  	1/1/84	 	YRT
	1764.	  	0558-0585	 	William Penn Life Insurance Company of New York	  	SLD	  	7/1/84	 	YRT
	1765.	  	0558-7246	 	William Penn Life Insurance Company of New York	  	SLD	  	3/1/04	 	YRT
	1766.	  	0558-0584	 	William Penn Life Insurance Company of New York	  	SLD	  	7/1/84	 	COINS
	1767.	  	0558-1678	 	William Penn Life Insurance Company of New York	  	SLD	  	9/1/96	 	MRT
	1768.	  	0558-1856	 	William Penn Life of New York	  	SLD	  	1/1/98	 	YRT
	1769.	  	0584-0586	 	Woodmen Accident and Life Company	  	SLD	  	10/1/85	 	YRT
	1770.	  	0584-0587	 	Woodmen Accident and Life Company	  	SLD	  	1/1/85	 	YRT
	1771.	  	****-0588 (A)	 	Woodmen of the World Life Insurance Society	  	SLD	  	6/18/59	 	YRT
	1772.	  	****-0588 (B)	 	Woodmen of the World Life Insurance Society	  	SLD	  	6/11/53	 	YRT
	1773.	  	0503-0498	 	Woodmen of the World Life Insurance Society	  	SLD	  	7/15/74	 	YRT
	1774.	  	0030-1186	 	World Insurance Company	  	SLD	  	1/1/93	 	YRT
	1775.	  	0030-1128	 	World Insurance Company	  	SLD	  	2/1/93	 	MRT
	1776.	  	0563-0171	 	World-Wide Assurance Company Ltd.	  	SLD	  	5/15/84	 	MRT
	1777.	  	****-0748	 	Zurich Kemper Life	  	SLD	  	Unknown	 	MRT
	1778.	  	0310-2097	 	Zurich Life Insurance Company	  	SLD	  	10/9/98	 	YRT
	1779.	  	BR7	 	Security Life of Denver International Limited	  	SLD	  	1/1/00	 	YRT
	1780.	  	0184-5066	 	West Coast Life Insurance Company	  	SLD	  	1/1/03	 	COINS
	1781.	  	6646	 	West Coast Life Insurance Company	  	SLD	  	4/22/02	 	COINS
	1782.	  	7289	 	West Coast Life Insurance Company	  	SLD	  	4/22/02	 	COINS
	1783.	  	7311	 	West Coast Life Insurance Company	  	SLD	  	4/22/02	 	COINS

  
 -37-

 Schedule 6.1(c) 

Section 1.848-2(g)(8) Election 
 REINSURANCE AGREEMENTS FOR WHICH THE JOINT ELECTION UNDER TREASURY
REGULATION 
 SECTION 1.848-2(G)(8) HAS BEEN MADE

 A joint election under Treasury regulation section 1.848-2(g)(8) has been made for the following reinsurance agreement(s): 

1. Reinsurance Agreement Between Security Life of Denver Insurance Company and Hannover Life Reassurance Company of America, Effective as of
January 1, 2009Reinsurance Agreement, effective as of July 1, 2011

 Exhibit 10.21 
 Execution Copy 
  

 
  

REINSURANCE AGREEMENT (A) 
 [SLD Business] 
 between 

SECURITY LIFE OF DENVER INTERNATIONAL LIMITED 
 (referred to as the Company) 
 and 

HANNOVER LIFE REASSURANCE (IRELAND) LIMITED 
 (referred to as the Reinsurer) 
 Effective as of July 1, 2011

  
  

 

 TABLE OF CONTENTS 

 

							
	 	 	 	  	Page	 
	ARTICLE I	  			
	DEFINITIONS	  			
			
	 Section 1.1
	 	Definitions	  	 	2	  
		
	ARTICLE II	  			
	BASIS OF COINSURANCE AND BUSINESS COINSURED	  			
			
	 Section 2.1
	 	Reinsurance	  	 	8	  
	 Section 2.2
	 	Reinsurance Coverage	  	 	8	  
	 Section 2.3
	 	Reserves	  	 	9	  
	 Section 2.4
	 	Insurance Contract and Reserve Assumption Changes	  	 	9	  
		
	ARTICLE III	  			
	TRANSFER OF ASSETS; ACCOUNTING; ADMINISTRATION	  			
			
	 Section 3.1
	 	Payments by the Company	  	 	10	  
	 Section 3.2
	 	Settlement	  	 	10	  
	 Section 3.3
	 	Modified Coinsurance; Funds Withheld	  	 	11	  
	 Section 3.4
	 	Delayed Payments	  	 	11	  
	 Section 3.5
	 	Offset and Recoupment Rights	  	 	11	  
	 Section 3.6
	 	Administration	  	 	12	  
	 Section 3.7
	 	Certain Reports	  	 	12	  
		
	ARTICLE IV	  			
	LICENSES; REPORTS; SECURITY	  			
			
	 Section 4.1
	 	Licenses	  	 	12	  
	 Section 4.2
	 	Reports	  	 	12	  
	 Section 4.3
	 	Security	  	 	12	  
		
	ARTICLE V	  			
	 OVERSIGHTS; COOPERATION; REGULATORY MATTERS
	  			
			
	 Section 5.1
	 	Oversights	  	 	14	  
	 Section 5.2
	 	Cooperation	  	 	14	  
	 Section 5.3
	 	Regulatory Matters	  	 	14	  
		
	ARTICLE VI	  			
	DAC TAX	  			
			
	 Section 6.1
	 	DAC Tax	  	 	15	  

  
 -i-

							
		
	ARTICLE VII	  			
	ARBITRATION	  			
			
	 Section 7.1
	 	Arbitration	  	 	17	  
	 Section 7.2
	 	Arbitration Procedure	  	 	17	  
		
	ARTICLE VIII	  			
	INSOLVENCY	  			
			
	 Section 8.1
	 	Insolvency of the Company	  	 	18	  
		
	ARTICLE IX	  			
	DURATION; RECAPTURE	  			
			
	 Section 9.1
	 	Duration	  	 	19	  
	 Section 9.2
	 	Survival	  	 	19	  
	 Section 9.3
	 	Recapture	  	 	19	  
	 Section 9.4
	 	Recapture Payments	  	 	20	  
	 Section 9.5
	 	Payment Upon Termination	  	 	20	  
		
	ARTICLE X	  			
	INDEMNIFICATION; DISCLAIMER	  			
			
	 Section 10.1
	 	Reinsurer’s Obligation to Indemnify	  	 	21	  
	 Section 10.2
	 	Company’s Obligation to Indemnify	  	 	21	  
	 Section 10.3
	 	Indemnification Procedures	  	 	21	  
	 Section 10.4
	 	Disclaimer	  	 	22	  
		
	ARTICLE XI	  			
	MISCELLANEOUS	  			
			
	 Section 11.1
	 	Notices	  	 	22	  
	 Section 11.2
	 	Entire Agreement	  	 	24	  
	 Section 11.3
	 	Captions	  	 	24	  
	 Section 11.4
	 	Governing Law and Jurisdiction	  	 	24	  
	 Section 11.5
	 	No Third Party Beneficiaries	  	 	24	  
	 Section 11.6
	 	Expenses	  	 	24	  
	 Section 11.7
	 	Counterparts	  	 	25	  
	 Section 11.8
	 	Severability	  	 	25	  
	 Section 11.9
	 	Waiver of Jury Trial; Multiplied and Punitive Damages	  	 	25	  
	 Section 11.10
	 	Treatment of Confidential Information	  	 	25	  
	 Section 11.11
	 	Assignment	  	 	26	  
	 Section 11.12
	 	Service of Process	  	 	26	  
	 Section 11.13
	 	Excise Tax	  	 	26	  

  
 -ii-

 REINSURANCE AGREEMENT (A) 

THIS REINSURANCE AGREEMENT (A) (the “Agreement”), is made and entered into on August 19, 2011,
effective as of 12:01 a.m. New York time on July 1, 2011 (the “Effective Time”) by and between Security Life of Denver International Limited, a life insurance company domiciled in The Cayman Islands (the
“Company” or “SLDI”) and Hannover Life Reassurance (Ireland) Limited, an Ireland-domiciled life insurance company (the “Reinsurer”). 

WHEREAS, the Company, Security Life of Denver Insurance Company, a Colorado-domiciled insurance company (“SLD”
and together with the Company, the “ING Companies”), Scottish Re Group Limited (“SRGL”), Scottish Holdings, Inc. (“SHI”), Scottish Re (U.S.), Inc. (“SRUS”), Scottish Re Life
(Bermuda) Limited, (“SRLB”), Scottish Re (Dublin) Limited (“SRD” and together with SRGL, SHI, SRUS and SRLB, the “Sellers”), the Reinsurer and Hannover Life Reassurance Company of America
(“HLRUS” and together with Reinsurer, the “Buyers”) entered into a 0Master Asset Purchase Agreement, dated as of January 22, 2009 (the “Asset Purchase Agreement”), pursuant to which the
Sellers, the Buyers and the ING Companies agreed to replace SRUS and SRLB with HLRUS and the Reinsurer as the reinsurers of certain of the individual life reinsurance business of SLD and the Company acquired by Sellers pursuant an Asset Purchase
Agreement, by and among the ING Companies, SRGL, SRLB and SRUS, dated as of October 17, 2004, as amended (the “ING APA”); and 
 WHEREAS, as contemplated by the Asset Purchase Agreement, the Company ceded and retroceded to the Reinsurer, and the Reinsurer indemnity reinsured, on a one-hundred percent
(100%) coinsurance/modified coinsurance or coinsurance/coinsurance with funds withheld basis, as set forth herein, the Covered Insurance Contracts (as hereinafter defined) and the “Covered Insurance Contracts” as defined in
Reinsurance Agreement (B) and Reinsurance Agreement (C) being executed concurrently herewith, all under a single reinsurance agreement entered into on February 20, 2009, effective as of 12:01 a.m. New York time on January 1, 2009
(such time being referred to herein as the “Original Effective Time”, and such agreement, as amended prior to the date hereof, being referred to herein as the “Original Reinsurance Agreement”); and 

WHEREAS, the Company and the Reinsurer wish to separate the Original Reinsurance Agreement into three reinsurance agreements
effective as of the Effective Time (the “New Reinsurance Agreements”), each covering a block of business as described in such New Reinsurance Agreement and collectively covering all reinsured business under the Original Reinsurance
Agreement; and 
 WHEREAS, upon the execution and delivery of all New Reinsurance Agreements, the Original Reinsurance
Agreement shall remain in full force and effect with respect to the parties’ respective rights and obligations thereunder arising prior to the Effective Time as specified in Section 2.1(c) of this Agreement; and 

WHEREAS, the Company wishes the Reinsurer to perform, or cause the performance of, certain administrative functions on behalf of
the Company with respect to the Covered Insurance Contracts, and the Company, SLD and HLRUS previously entered into an Administrative Services Agreement dated as of February 20, 2009 (the “Administrative Services
Agreement”) pursuant to which HLRUS provides, or causes the provision of, such administrative services; and 

 WHEREAS, the Administrative Services Agreement is being amended concurrently herewith
to reflect certain agreements among the parties thereto as to the administration of the New Reinsurance Agreements; 
 NOW
THEREFORE, in consideration of the mutual and several promises and undertakings herein contained, and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Company and the Reinsurer agree as
follows: 
 ARTICLE I 
 DEFINITIONS 
 Section 1.1 Definitions. Any
capitalized term used but not defined herein shall have the meaning set forth in the Asset Purchase Agreement. The following terms shall have the respective meanings set forth below throughout this Agreement: 

“180-Day Treasury Rate” means the annual yield rate, on the date to which the 180-Day Treasury Rate relates, of actively
traded U.S. Treasury securities having a remaining duration to maturity of six (6) months, as such rate is published under “Treasury Constant Maturities” in Federal Reserve Statistical Release H.15(519). 

“2010 SLD APR” has the meaning set forth in Exhibit A. 

“Accounting Period” means each calendar quarter during the term of this Agreement or any fraction thereof ending on the
Recapture Date or the Termination Date, as applicable. 
 “Additional Reinsurance Premium” has the meaning set
forth in Section 3.1(b) of this Agreement. 
 “Adjustment Factor” has the meaning set forth in Exhibit A.

 “Administrative Services Agreement” has the meaning set forth in the recitals. 

“Agreement” has the meaning set forth in the preamble. 

“Asset Purchase Agreement” has the meaning set forth in the recitals. 

“Benefit Payments” means, with respect to any Accounting Period, the aggregate amount of payments that become due
pursuant to Section 2.1(b) during such Accounting Period. 
 “Buyers” has the meaning set forth in the
recitals. 
 “Capitalized Amount” has the meaning set forth in Section 6.1(a) of this Agreement.

  
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 “Code” has the meaning set forth in Section 6.1(a) of this Agreement.

 “Company” has the meaning set forth in the preamble. 

“Company Indemnified Parties” has the meaning set forth in Section 10.1 of this Agreement. 

“Company Payment” has the meaning set forth in Section 6.1(a) of this Agreement. 

“Confidential Information” means all documents and information concerning one party, any of its Affiliates, the
Reinsured Liabilities or the Covered Insurance Contracts, including any information relating to any person insured directly or indirectly under the Covered Insurance Contracts, furnished to the other party or such other party’s Affiliates or
representatives in connection with this Agreement or the transactions contemplated hereby, except that Confidential Information shall not include information which: (a) at the time of disclosure or thereafter is generally available to and known
by the public other than by way of a wrongful disclosure by a party hereto or by any representative of a party hereto; (b) was available on a nonconfidential basis from a source other than the parties hereto or their representatives, provided
that such source is not and was not bound by a confidentiality agreement with a party hereto; or (c) was independently developed without violating any obligations under this Agreement and without the use of any Confidential Information.

 “Covered Insurance Contracts” means the reinsurance agreements listed on Schedule 1.1(a). 

“DAC Tax” has the meaning set forth in Section 6.1(a) of this Agreement. 

“Effective Time” means the effective time shown in the preamble of this Agreement. 

“Existing Reinsurance” means all reinsurance agreements that the Company has entered into with third parties in respect
of the Covered Insurance Contracts, including without limitation the ING Retrocession Agreements entered into by the Company (other than the ING Retrocession Agreements that are novated to the Reinsurer in accordance with Section 7.11(b) of the
Asset Purchase Agreement), and any reinsurance agreement entered into by the Company to replace any of such reinsurance agreements following any termination or recapture thereof, as all such reinsurance agreements may be in force from time to time
and at any time. 
 “Financial Statements” means, with respect to any party, the annual and, if applicable,
quarterly financial statements of such party to the extent such party is required by applicable Law in its jurisdiction of domicile to prepare and file such financial statements. 

“Foreign DAC Election” has the meaning set forth in ` 6.1(a) of this Agreement. 

“Funds Withheld Account” has the meaning set forth in Section 3.3(b) of this Agreement. 

  
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 “Funds Withheld Adjustment 1” has the meaning set forth in Exhibit D.

 “Funds Withheld Balance 1” means, with respect to any Accounting Period, the aggregate amount maintained by
the Company on its books as of the close of such Accounting Period as a receivable for funds held by or deposited with SLD, as the ceding company under SLD Treaty 2962. 
 “Funds Withheld Balance 2” has the meaning set forth in Exhibit A. 
 “Funds Withheld Investment Income 1” has the meaning set forth in Exhibit B. 
 “Funds Withheld Investment Income 2” has the meaning set forth in Exhibit B. 
 “HLRUS” has the meaning set forth in the recitals. 

“IFRS” means the accounting principles for the preparation of financial statements in accordance with the International
Financial Reporting Standards (IFRS) as adopted by the European Union. 
 “Indemnified Party” has the meaning
set forth in Section 10.3 of this Agreement. 
 “Indemnifying Party” has the meaning set forth in
Section 10.3 of this Agreement. 
 “Independent Accountants” has the meaning set forth in
Section 6.1(a) of this Agreement. 
 “Independent Actuary” has the meaning set forth in
Section 4.3(e) of this Agreement. 
 “ING APA” has the meaning set forth in the recitals. 

“ING Companies” has the meaning set forth in the recitals. 

“ING Reinsurance IMR” means the sum of (a) the aggregate of the “Reinsurance IMR” as defined in
SLD Treaty 2774 and (b) the aggregate of the “Reinsurance IMR” as defined in SLD Treaty 2962. 
 “Initial
Funds Withheld Balance 2” has the meaning set forth in Section 3.3(b)(ii) of this Agreement. 
 “Initial
Security Amount Posting Date” has the meaning set forth in Section 4.3(a) of this Agreement. 

“LIBOR” means, for any day, the rate for deposits in U.S. dollars having an overnight maturity, which rate appears on
the Reuters Page LIBOR01 or any successor page at approximately 11:00 a.m., London time, on such day (or, if such day is not a Business Day, on the next preceding Business Day). 

“Modified Coinsurance Adjustment” has the meaning set forth in Exhibit D. 

  
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 “Modified Coinsurance Amount” means, with respect to any Accounting Period,
the aggregate amount held by ceding companies as modified coinsurance reserves under the Covered Insurance Contracts ceded on a coinsurance/modified coinsurance basis listed in Schedule 1.1(a)(i) as of the close of such Accounting Period.

 “Modified Coinsurance Investment Income” has the meaning set forth in Exhibit B. 

“Net Settlement” has the meaning set forth in Section 3.2 of this Agreement. 

“New Reinsurance Agreements” has the meaning set forth in the recitals. 

“Original Effective Time” has the meaning set forth in the recitals. 

“Original Reinsurance Agreement” has the meaning set forth in the recitals. 

“Premiums” means premiums, considerations, deposits and similar receipts with respect to the Covered Insurance
Contracts. 
 “Recapture Date” has the meaning set forth in Section 9.3 of this Agreement. 

“Recapture Triggering Event” means any of the following occurrences: 

(i) the existence of an insolvency, rehabilitation, conservation or comparable proceeding by or against the Reinsurer;

 (ii) the insurer financial strength rating of the Reinsurer is downgraded to below “BBB” by
Standard & Poor’s Ratings Services; 
 (iii) the minimum solvency margin maintained by the
Reinsurer as mandated by the Irish Financial Services Regulatory Authority falls below 100% and is not increased to at least 100% within thirty (30) calendar days after the date upon which the Reinsurer is required to provide the Company the
report pursuant to Section 3.7 of this Agreement; or 
 (iv) a Recapture Triggering Event has occurred under
the SLD-HLRUS Reinsurance Agreement listed as item 1 on Schedule H to the Asset Purchase Agreement. 
 “Received
Amounts” has the meaning set forth in Exhibit D. 
 “Reinsurance Agreement (B)” means that certain
Reinsurance Agreement (B) being executed concurrently herewith, effective as of the Effective Time, by and between the Company and the Reinsurer. 
 “Reinsurance Agreement (C)” means that certain Reinsurance Agreement (C) being executed concurrently herewith, effective as of the Effective Time, by and between the Company and the
Reinsurer. 

  
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 “Reinsured Liabilities” means all gross liabilities and obligations arising
out of or relating to the Covered Insurance Contracts arising on or after the Original Effective Time (including without limitation, to the extent arising on or after the Original Effective Time, (a) all liabilities arising out of any changes
to the terms and conditions of the Covered Insurance Contracts mandated by applicable Law, (b) Taxes due in respect of Premiums to the extent such Taxes relate to Premiums received by or accrued by the Reinsurer on or after the Original
Effective Time, (c) assessments and similar charges in connection with participation by the Company or the Reinsurer whether voluntary or involuntary in any guaranty association established or governed by any U.S. state or other jurisdiction to
the extent such assessments and charges relate to periods beginning on or after the Original Effective Time, (d) commissions payable with respect to the Covered Insurance Contracts to or for the benefit of the producers or intermediaries who
marketed or produced the Covered Insurance Contracts to the extent such commissions relate to periods beginning on or after the Original Effective Time, (e) liabilities for returns or refunds of Premiums to the extent such returns or refunds
relate to Premiums received by or accrued by the Reinsurer on or after the Original Effective Time, (f) expense allowances payable under the Covered Insurance Contracts to the extent such allowances relate to periods beginning on or after the
Original Effective Time, (g) unclaimed property liabilities arising under or relating to the Covered Insurance Contracts, (h) Extra-Contractual Obligations and (i) experience refunds that relate to any Accounting Period completed
after the Original Effective Time) other than Retained Reinsurance Liabilities, net of benefits collected under Existing Reinsurance attributable to periods on or after the Original Effective Time. 

“Reinsurer” has the meaning set forth in the preamble. 

“Reinsurer Indemnified Parties” has the meaning set forth in Section 10.2 of this Agreement. 

“Reserves” means the reserves and other liabilities of the Reinsurer in respect of the Reinsured Liabilities calculated
under IFRS in accordance with the assumptions set forth in Exhibit C; provided that, for the avoidance of doubt, “Reserves” shall be net of (a) deferred acquisition costs, (b) value of business acquired or (c) the ING
Reinsurance IMR, but shall include reserves for business assumed on a modified coinsurance basis. 
 “Security
Amount” means with respect to any Accounting Period during which an Initial Security Amount Posting Date occurs or beginning after an Initial Security Amount Posting Date and prior to the related Security Amount Release Date, the excess of
(i) the Reserves as of the end of the prior Accounting Period, updated to reflect the actual mortality experience under the Covered Insurance Contracts from the Original Effective Time to the date on which the Security Triggering Event giving
rise to such Initial Security Amount Posting Date occurred over (ii) the sum of the Modified Coinsurance Amount and the Total Funds Withheld Balance as of the end of the prior Accounting Period. 

“Security Amount Adjustment Date” has the meaning set forth in Section 4.3(b) of this Agreement. 

“Security Amount Adjustment Notice” has the meaning set forth in Section 4.3(b) of this Agreement. 

  
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 “Security Amount Release Date” has the meaning set forth in
Section 4.3(d) of this Agreement. 
 “Security Triggering Event” means the occurrence of the following:
the insurer financial strength rating of the Reinsurer is downgraded to below “A-” by Standard & Poor’s Ratings Services. 
 “Sellers” has the meaning set forth in the recitals. 

“Settlement Statement” has the meaning set forth in Section 3.2 of this Agreement. 

“SHI” has the meaning set forth in the recitals. 

“SLD” has the meaning set forth in the recitals. 

“SLD APR” has the meaning set forth in Exhibit A. 

“SLD Funds Withheld APR” has the meaning set forth in Exhibit A. 

“SLD Modco APR” has the meaning set forth in Exhibit A. 

“SLD-SLDI Loop Reserves” has the meaning set forth in Exhibit A. 

“SLD Treaty 2774” means the Covered Insurance Contract ceded on a coinsurance/modified coinsurance basis listed in
Schedule 1.1(a)(i)(A). 
 “SLD Treaty 2962” means the Covered Insurance Contract ceded on a
coinsurance/coinsurance funds withheld basis listed in Schedule 1.1(a)(ii)(A). 
 “Special Duty” has the
meaning set forth in Section 10.4 of this Agreement. 
 “SRD” has the meaning set forth in the recitals.

 “SRGL” has the meaning set forth in the recitals. 

“SRLB” has the meaning set forth in the recitals. 

“SRUS” has the meaning set forth in the recitals. 

“Tax Rate Percentage” has the meaning set forth in Section 6.1(a) of this Agreement. 

“Terminal Accounting Period” means the Accounting Period during which the Recapture Date, if any, or the Termination
Date, if any, occurs. 
 “Terminal Settlement Statement” has the meaning set forth in Section 9.4 of this
Agreement. 

  
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 “Termination Date” means the date on which this Agreement is terminated in
accordance with the terms and conditions of Article IX hereof. 
 “Third Party Claim” has the meaning set forth
in Section 10.3 of this Agreement. 
 “Total Funds Withheld Balance” means, with respect to any Accounting
Period, the sum of (a) the Funds Withheld Balance 1 as of the end of such Accounting Period and (b) the Funds Withheld Balance 2 as of the end of such Accounting Period. 

“Treasury Regulations” has the meaning set forth in Section 6.1(a) of this Agreement. 

“Triggering Event” means a Recapture Triggering Event or a Security Triggering Event. 

ARTICLE II 

BASIS OF COINSURANCE AND BUSINESS COINSURED 
 Section 2.1 Reinsurance. 
 (a) Subject to the terms and
conditions of this Agreement, the Company hereby cedes on a combination coinsurance/modified coinsurance basis or a combination coinsurance/coinsurance with funds withheld basis, as specified on Schedule 1.1(a), to the Reinsurer as of the Effective
Time, and the Reinsurer hereby accepts and agrees to assume and indemnity reinsure on such basis as of the Effective Time, one hundred percent (100%) of all Reinsured Liabilities arising under or relating to the Covered Insurance Contracts.
This Agreement is an agreement for indemnity reinsurance solely between the Company and the Reinsurer and shall not create any legal relationship whatsoever between the Reinsurer and any Person other than the Company. The reinsurance effected under
this Agreement shall be maintained in force, without reduction, unless such reinsurance is terminated or reduced as provided herein. 
 (b) On and after the Effective Time, the Reinsurer will have the responsibility for paying to or on behalf of the Company, as and when due, all Reinsured Liabilities arising under or attributable to the
Covered Insurance Contracts. 
 (c) Notwithstanding anything to the contrary herein, the Original Reinsurance Agreement shall
remain in full force and effect with respect to the parties’ respective rights and obligations thereunder arising prior to the Effective Time; provided, for the avoidance of doubt, that (i) Reinsured Liabilities not paid by the
Reinsurer prior to the Effective Time are reinsured under this Agreement regardless of whether they arose or arise prior to or after the Effective Time, and (ii) neither party shall be required to pay any amount under this Agreement that it has
paid pursuant to the Original Reinsurance Agreement or vice versa. 
 Section 2.2 Reinsurance Coverage. In no
event shall the reinsurance provided hereunder with respect to a particular Covered Insurance Contract be in force and binding unless such Covered Insurance Contract was in force and binding as of the Original Effective Time; provided,
however, that the Covered Insurance Contracts reinsured hereunder shall include (a) all 

  
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lapsed or surrendered insurance contracts subject to the reinsurance hereunder, that are reinstated in accordance with their terms on and after the Original Effective Time and (b) all
unexecuted Covered Insurance Contracts. Upon the reinstatement of any lapsed or surrendered policy included within Covered Insurance Contracts, such reinstated Covered Insurance Contract shall be automatically reinsured hereunder, when, and to the
extent that, the Company is liable under such reinstated Covered Insurance Contract. 
 Section 2.3 Reserves.
On and after the Effective Time, the Reinsurer shall establish and maintain as a liability on its Financial Statements, Reserves for the Covered Insurance Contracts ceded hereunder, calculated consistent with the reserve requirements and actuarial
principles applicable to the Reinsurer under IFRS. The Reinsurer shall provide the Company, no later than one-hundred and eighty (180) calendar days after the end of each calendar year, with copies of all actuarial opinions and actuarial
memoranda and all reserve evaluations pertaining to the Reserves for the Covered Insurance Contracts, including, without limitation, any actuarial opinions and reserve evaluations performed by independent actuaries, auditors or other outside
consultants. The Company may, at its own cost at any time, upon reasonable notice to the Reinsurer following the Effective Time, examine the Books and Records, and any other books and records that would have been included in the Books and Records
had they been in existence at the Effective Time, maintained by the Reinsurer in accordance with the terms of this Agreement, and review the Reinsurer’s reserve procedures, in each case as applicable to the Reinsured Liabilities. If as a result
of such examination the Company believes that the Reserves are not consistent with the requirements of the first sentence of this Section 2.3 in all material respects, the Reinsurer shall, at the Company’s request and expense, obtain and
deliver to the Company an actuarial opinion as to the adequacy of the Reserves for the Covered Insurance Contracts produced by an independent actuary reasonably acceptable to the Company. In the event that the actuarial opinion so rendered
reasonably indicates a material inadequacy in the Reserves for the Covered Insurance Contracts, or in the Reinsurer’s reserve procedures, the Reinsurer shall promptly adjust the amount of the Reserves for the Covered Insurance Contracts, and
implement appropriate changes to its procedures so as to avoid inadequacies in future periods; provided, however, the Reinsurer shall have the right to contest the findings of such actuarial opinion in accordance with the provisions of
Article VII. 
 Section 2.4 Insurance Contract and Reserve Assumption Changes. The Company shall not change
(a) the terms and conditions of any Covered Insurance Contracts or (b) the assumptions and methods used to establish the reserves attributable to the Covered Insurance Contracts, except as required by applicable Law or with the consent of
the Reinsurer (which consent shall not be unreasonably withheld), and, in the event such a change is required by applicable Law, the Company shall notify the Reinsurer promptly upon becoming aware of the requirement to effect any such change and
provide the Reinsurer the opportunity to contest such requirement. 

  
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 ARTICLE III 
 TRANSFER OF ASSETS; ACCOUNTING; ADMINISTRATION 
 Section 3.1
Payments by the Company. 
 (a) As consideration for the Reinsurer’s agreement to provide reinsurance pursuant
to the Original Reinsurance Agreement between the Company and the Reinsurer, the Company transferred, as of the Original Effective Time, to the Reinsurer as an initial reinsurance premium, cash and securities in accordance with Section 2.2 of
the Asset Purchase Agreement in an amount equal to $998,994,222. 
 (b) The Reinsurer shall be entitled prior to the Recapture
Date, as additional reinsurance premium (the “Additional Reinsurance Premium”), to payment of amounts equal to Premiums received by the Company (and attributable to periods) on and after the Effective Time that are attributable to
the Covered Insurance Contracts, net of premiums due to be paid to third party reinsurers for Existing Reinsurance in respect of the Covered Insurance Contracts; provided, however, that following the occurrence of a Recapture
Triggering Event, the Company shall be entitled to retain such amounts as funds withheld under this Agreement, and following the occurrence of a Security Triggering Event, the Company shall be entitled to retain such amounts as funds withheld under
this Agreement until such time as the Reinsurer posts security in accordance with Section 4.3. For the avoidance of doubt, the parties acknowledge and agree that the Company retains all right, title and interest to all Premiums and other
amounts received with respect to the Covered Insurance Contracts, subject to its contractual obligations under this Agreement to pay corresponding amounts over to the Reinsurer in accordance with Section 3.2 of this Agreement. 

(c) To the extent that the Company recovers amounts from any third party attributable to the Covered Insurance Contracts and to periods
beginning on or after the Effective Time (including, without limitation, Premiums in arrears from a policyholder or ceding company with respect to a reinstated Covered Insurance Contract net of any amounts due to third parties under Existing
Reinsurance, litigation recoveries, and experience refunds, but excluding amounts recovered under Existing Reinsurance), the Company shall transfer such amounts to the Reinsurer and provide the Reinsurer with any pertinent information that the
Company may have relating thereto in accordance with Section 3.2 hereof. 
 Section 3.2 Settlement.
During the term of this Agreement, a settlement amount between the Company and the Reinsurer as of the last day of each Accounting Period (the “Net Settlement”) shall be calculated by the Reinsurer in accordance with Exhibit D, and
a statement setting forth such calculation (the “Settlement Statement”) shall be delivered by the Reinsurer to the Company within thirty (30) calendar days of the end of such Accounting Period in accordance with the
Administrative Services Agreement. Subject to Section 3.5, if the amount of the Net Settlement for an Accounting Period is positive, the Company shall pay such amount to the Reinsurer within 5 Business Days of its receipt of the Settlement
Statement for such Accounting Period. Subject to Section 3.5, if the amount of the Net Settlement for an Accounting Period is negative, the Reinsurer shall pay the absolute value of such amount to the Company at the time it delivers the
Settlement Statement for such Accounting Period to the Company. 

  
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 Section 3.3 Modified Coinsurance; Funds Withheld. 

(a) Modified Coinsurance. 
 (i) The Company shall retain, maintain, and own, or shall permit the ceding companies under the Covered Insurance Contracts to retain, maintain, and own, assets in respect of the Reinsured Liabilities
ceded on a coinsurance/modified coinsurance basis in an amount equal to the Modified Coinsurance Amount. 
 (ii)
Simultaneously with the payment of the initial reinsurance premium pursuant to Section 3.1(a), the Company withheld from the Reinsurer an amount equal to the Modified Coinsurance Amount as at the Original Effective Time as an initial modified
coinsurance adjustment. 
 (b) Funds Withheld Account. 

(i) The Company shall maintain a funds withheld account payable to the Reinsurer on its books during the term of this
Agreement (the “Funds Withheld Account”) in an amount which at any time during the term of this Agreement shall be equal to the Total Funds Withheld Balance at such time. 

(ii) Simultaneously with the payment of the initial reinsurance premium pursuant to Section 3.1(a), the Company
withheld from the Reinsurer an amount equal to the Total Funds Withheld Balance as at the Original Effective Time as an initial funds withheld adjustment, which included an initial funds withheld adjustment of $161,334,000 in respect of Funds
Withheld Balance 2 (the “Initial Funds Withheld Balance 2”). 
 Section 3.4 Delayed
Payments. If there is a delayed settlement of any payment due hereunder, interest will accrue on such payment at the 180-Day Treasury Rate then in effect until settlement is made. For purposes of this Section 3.4, a payment will be
considered overdue, and such interest will begin to accrue, on the first day immediately following the date such payment is due. For greater clarity, (i) a payment shall be deemed to be due hereunder on the last date on which such payment may
be timely made under the applicable provision, and (ii) interest will not accrue on any payment due the Reinsurer hereunder unless the delayed settlement thereof was caused by the Company. 

Section 3.5 Offset and Recoupment Rights. Any debits or credits incurred on and after the Effective Time in favor of
or against either the Company or Reinsurer with respect to this Agreement, Reinsurance Agreement (B), or Reinsurance Agreement (C) or any other reinsurance agreements or trust agreements that are deemed mutual debits or credits, as the case may
be, shall be set off and recouped, and only the net balance shall be allowed or paid. This Section 3.5 shall apply notwithstanding the existence of any insolvency, rehabilitation, conservatorship or comparable proceeding by or against the
Company or the Reinsurer. 

  
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 Section 3.6 Administration. The Reinsurer will administer, or
cause the administration of, the Covered Insurance Contracts and cause quarterly accountings with respect thereto to be provided to the Company in accordance with the Administrative Services Agreement. All reports, remittances and payments due to or
from a party hereto shall be made in accordance with the procedures set forth in the Administrative Services Agreement. 

Section 3.7 Certain Reports. 
 (a) Not later than ninety (90) calendar days after the end of each calendar year, and sixty (60) calendar days after the end of any Accounting Period other than the Accounting Period ending on
December 31, the Reinsurer shall provide to the Company a copy of Form CR30, which details the calculation of the minimum solvency margin of the Reinsurer, together with a certificate of an officer of the Reinsurer stating that such calculation
is in accordance with the procedures for the calculation of a reinsurance company minimum solvency margin required by Irish Law. 
 (b) The Reinsurer shall provide written notice of the occurrence of any Triggering Event within two (2) Business Days after its occurrence. The Company may request that the Reinsurer provide the
Company with copies of its quarterly unaudited or annual audited, as applicable, Financial Statements to confirm the calculations provided by Reinsurer pursuant to this Section 3.7. In addition, Reinsurer shall cooperate fully with the Company
and promptly respond to the Company’s reasonable inquiries from time to time concerning the determination of whether a Triggering Event has occurred. 
 ARTICLE IV 
 LICENSES; REPORTS; SECURITY 

Section 4.1 Licenses. At all times during the term of this Agreement, the Reinsurer shall hold and maintain all
licenses and authorizations required under applicable Law and otherwise take all commercially reasonable action that may be necessary to perform its obligations under this Section 4.1. 

Section 4.2 Reports. At the Company’s request, the Reinsurer shall provide the Company with its audited
annual Financial Statements along with the audit report thereon, as well as any quarterly reports required to be filed by the Reinsurer. At the Reinsurer’s request, the Company shall provide the Reinsurer with its audited annual Financial
Statements along with the audit report thereon, as well as any quarterly reports required to be filed by the Company. 

Section 4.3 Security. 
 (a) Upon the occurrence of a Security Triggering Event, the Company shall have the right to require the Reinsurer to post security in an amount equal to the Security Amount. Not later than ten
(10) Business Days following receipt by the Reinsurer of written notice from the Company requiring such security (the “Initial Security Amount Posting Date”), the Reinsurer shall calculate the Security Amount, provide written
notice of such calculation to the Company and post security in such amount. At the option of the Reinsurer, such security may take the form of either (x) a letter of credit issued by a bank, and in a form, reasonably acceptable to the Company
naming the Company as beneficiary or (y) assets (complying with the investment guidelines attached to the ING Asset Management Services Agreement) deposited in a trust account established for the benefit of Company on terms reasonably
acceptable 

  
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to the Company and the Reinsurer. In connection with the foregoing, the Reinsurer shall take all actions as may be necessary or desirable, or that the Company may reasonably request, in order to
grant the Company a security interest in any assets deposited in trust pursuant to the preceding sentence. 
 (b) For each
Accounting Period beginning after an Initial Security Amount Posting Date and prior to the related Security Amount Release Date, the Reinsurer shall calculate the Security Amount with respect to such Accounting Period and provide written notice of
the calculation of the Security Amount to the Company (the “Security Amount Adjustment Notice”), not later than thirty (30) calendar days after the end of the prior Accounting Period (the “Security Amount Adjustment
Date”). If the Security Amount is reduced as of any Security Amount Adjustment Date, then the excess portion of any letter of credit posted as security pursuant to this Section 4.3 shall be cancelled or the excess portion of the assets
deposited in a trust account as security pursuant to this Section 4.3 shall be returned to the Reinsurer, as the case may be, within two (2) Business Days of the delivery of the Security Amount Adjustment Notice to the Company. If the
Security Amount is increased as of any Security Amount Adjustment Date, then the Reinsurer shall post the required additional security (in the form described in Section 4.3(a)) promptly upon delivery of the Security Amount Adjustment Notice to
the Company. 
 (c) The Company hereby agrees that it shall draw on any letter of credit posted in respect of a Security
Triggering Event or withdraw assets on deposit in a trust account in respect of a Security Triggering Event only if, and to the extent that, the Reinsurer fails to timely pay any material amount due to the Company hereunder and such amount remains
unpaid for thirty (30) calendar days after notice to the Reinsurer of such nonpayment. Any amount drawn on a letter of credit or paid from a trust account pursuant to the preceding sentence shall be deemed to satisfy the Reinsurer’s
requirement to make such payment. 
 (d) In the event that following a Security Triggering Event the insurer financial strength
rating of the Reinsurer increases to at least “A-” by Standard & Poor’s Ratings Services, then any letter of credit posted in respect of such Security Triggering Event shall be surrendered and cancelled or any amount held in
trust in respect of such Security Triggering Event shall be returned to the Reinsurer, as the case may be, within two (2) Business Days after the date upon which the Reinsurer provides to the Company notice of such ratings increase (the
“Security Amount Release Date”). 
 (e) The Company may contest the Reinsurer’s calculation of the
Security Amount by providing an alternative calculation to the Reinsurer in writing within thirty (30) calendar days after the date on which the Company receives the Reinsurer’s calculation. If the Company contests the Reinsurer’s
calculation of the Security Amount with respect to any Accounting Period, the parties shall act in good faith to reach an agreement as to the correct Security Amount for such Accounting Period within fifteen (15) calendar days after the date on
which the Company submits its alternative calculation. If the Company and the Reinsurer are unable to reach an agreement as to the calculation of the Security Amount during such period, the parties may submit the dispute regarding the calculation of
the Security Amount for resolution to an independent third party actuary mutually acceptable to the Company and the Reinsurer (the “Independent Actuary”). Upon the selection of the Independent Actuary, and in any event within five
(5) calendar days 

  
 -13-

 
following such selection, the parties shall cause the Independent Actuary to review the calculation of the Security Amount and to deliver to the Reinsurer and the Company as promptly as
practicable (but no later than thirty (30) calendar days after the commencement of the Independent Actuary’s review), a report setting forth the Independent Actuary’s calculation of the Security Amount. Such report shall also state
the fees, costs and expenses of the Independent Actuary and indicate which of the parties shall bear such costs or in what percentage such costs shall be allocated to the parties. The Independent Actuary’s report shall be final and binding upon
the Reinsurer and the Company. 
 (f) The security required by this Section 4.3 shall be maintained separately for each of
this Agreement, Reinsurance Agreement (B) and Reinsurance Agreement (C). The Company shall reimburse the Reinsurer for any amount by which the cost of providing three separate forms of security exceeds that which the Reinsurer would have
incurred to maintain a single form of security; provided, that the Reinsurer shall use commercially reasonable efforts to minimize any such excess. 
 ARTICLE V 
 OVERSIGHTS; COOPERATION; REGULATORY MATTERS

 Section 5.1 Oversights. Inadvertent delays, errors or omissions made in connection with this
Agreement or any transaction hereunder shall not relieve either party from any liability which would have attached had such delay, error or omission not occurred, provided always that such error or omission is rectified as soon as possible
after discovery, and provided, further, that the party making such error or omission or responsible for such delay shall be responsible for any additional liability which attaches as a result. If (a) the failure of either party to
comply with any provision of this Agreement is unintentional or the result of a misunderstanding or oversight and (b) such failure to comply is promptly rectified, both parties shall be restored as closely as possible to the positions they
would have occupied if no error or oversight had occurred. 
 Section 5.2 Cooperation. Each party
hereto shall cooperate fully with the other in all reasonable respects in order to accomplish the objectives of this Agreement. 

Section 5.3 Regulatory Matters. If the Company or the Reinsurer receives notice of, or otherwise becomes aware
of, any regulatory inquiry, investigation or proceeding relating to the Covered Insurance Contracts that would reasonably be expected to have an adverse effect on the other party, the Company or the Reinsurer, as applicable, shall promptly notify
the other party thereof, whereupon the parties shall cooperate in good faith and use their respective commercially reasonable efforts to resolve such matter in a mutually satisfactory manner, in light of all the relevant business, regulatory and
legal facts and circumstances. 

  
 -14-

 ARTICLE VI 
 DAC TAX 
 Section 6.1 DAC Tax. 

(a) To the extent hereinafter set forth, the Reinsurer shall indemnify the Company for any additional Tax that the Company incurs as a
result of the application of section 848 of the Internal Revenue Code of 1986, as amended (the “Code”), with respect to the Covered Insurance Contracts and as a consequence of the Reinsurer not being subject to U.S. taxation within
the meaning of section 1.848-2(h) of the Treasury Regulations promulgated under section 848 of the Code (the “Treasury Regulations”) (such additional Tax, the “DAC Tax”), provided, however, that the Reinsurer shall
have no obligation to the Company under this Article VI unless the Company has made the election described in section 1.848-2(h)(3) of the Treasury Regulations (the “Foreign DAC Election”) in or prior to the taxable year for which
the Company seeks indemnification. The DAC Tax for each taxable year shall equal (1) the excess of (A) the product of (i) the amount of “net negative consideration” (as such term is defined in section 1.848-2(f) of the
Treasury Regulations), if any, attributable solely to this Agreement that the Company would take into account for such taxable year for purposes of section 848 of the Code if section 1.848-2(h) of the Treasury Regulations were not applicable to the
Company, multiplied by (ii) the applicable percentage set forth in section 848(c)(1) of the Code for the category of “specified insurance contracts” (as defined in section 848(e)(1) of the Code) reinsured under the Covered Insurance
Contracts (such product being referred to herein as the “Capitalized Amount”), over (B) the hypothetical Tax deductions attributable to the amortization of an amount equal to the Capitalized Amount (and the amortization of any
unamortized similar amount for prior years) for such taxable year under section 848(a), multiplied by (2) the quotient of (A) the maximum marginal corporate federal income Tax rate percentage generally applicable to life insurance
companies for such taxable year (the “Tax Rate Percentage”), divided by (B) the excess of (i) 100 percent over (ii) the Tax Rate Percentage. (In the event that the amount determined under clause (1)(A) is less
than the amount determined under clause (1)(B), the product of the foregoing formula will constitute an amount reimbursable to the Reinsurer as a Company Payment (as defined below).) To the extent that, as a result of the Foreign DAC Election, the
Company derives any Tax benefit from the treatment of (1) the amount of “net negative consideration” described above as an amount to be netted against “net positive consideration” for purposes of section 1.848-2(h)(5)(ii)(A)
of the Treasury Regulations or (2) all or part of a Capitalized Amount as a “net negative foreign capitalization amount” for purposes of section 1.848-2(h)(6) or (7) of the Treasury Regulations, and such Tax benefit is in excess
of the Tax benefit that the Company would have derived in the absence of this Agreement, the amount of the DAC Tax for a relevant taxable year shall be reduced or the Company shall reimburse the Reinsurer for part or all of the Reinsurer’s
payments of the DAC Tax (a “Company Payment”), and other appropriate adjustments shall be made to the amount of the Capitalized Amount and the DAC Tax and Company Payment payable hereunder, in each case in a manner consistent with
the purposes of this Section 6.1(a) and the provisions of section 1.848-2(h) of the Treasury Regulations. For the avoidance of doubt, any payment required to be made by the Reinsurer to the Company or by the Company to the Reinsurer under this
Section 6.1(a) for a taxable year shall be taken into account in determining the DAC Tax (or the Company Payment) for the taxable year in which notice of the amount, if any, payable under this Section 6.1(a) is provided by the Company to
the Reinsurer. All references to provisions of the Code or the Treasury Regulations 

  
 -15-

 
under this Section 6.1(a) shall be deemed to include references to any applicable statutory or regulatory successor provision, to the extent such successor provisions may be applicable to
this Agreement. An example illustrating the operation of this Section 6.1(a) is attached hereto as Schedule 6.1(a). 
 (b)
The DAC Tax or Company Payment payable for each taxable year shall be calculated in accordance with accrual principles of accounting. Upon the filing of the Company’s federal income Tax return for each taxable year, the amount, if any, payable
under Section 6.1(a) for the taxable year shall be calculated by the Company and notice setting forth the calculation of such amount shall be provided to the Reinsurer. The Reinsurer shall pay any DAC Tax amount to the Company within 20
Business Days after receipt of such notice, together with interest at an annual rate of LIBOR plus 0.90% on the DAC Tax amount, calculated from the date on which the Company’s federal income Tax return is due in respect of such taxable year to
the payment date of the DAC Tax indemnification. If a Company Payment is required to be made hereunder, the Company shall pay such amount to the Reinsurer within 20 Business Days after receipt of such notice, together with interest at an annual rate
of LIBOR plus 0.90% on such amount, calculated from the date on which the Company’s federal income Tax return is due in respect of such taxable year to the payment date of such Company Payment. The Reinsurer and the Company shall cooperate in
good faith to implement the purposes of this Section 6.1, and the Reinsurer shall have the right to verify the Company’s calculations hereunder. 
 (c) The Reinsurer may contest any calculation under Section 6.1(a) by providing an alternative calculation to the Company in writing within thirty (30) calendar days after the date on which the
Reinsurer receives the Company’s calculation. If the Reinsurer does not so notify the Company, the Company’s calculation of the amount, if any, payable under Section 6.1(a) for the relevant taxable year shall be final for all purposes
of this Agreement. 
 (d) If the Reinsurer contests the Company’s calculation of the amount, if any, payable under
Section 6.1(a) for the relevant taxable year, the parties shall act in good faith to reach an agreement as to the correct amount payable for such year within thirty (30) calendar days after the date on which the Reinsurer submits its
alternative calculation. If the Reinsurer and the Company reach an agreement as to the correct amount payable for such year, the party obligated to make a payment to the other party shall timely make such payment. If, following such 30-day period,
the Reinsurer and the Company are unable to reach an agreement, they shall promptly thereafter cause Deloitte & Touche USA LLP or, if Deloitte & Touche USA LLP is unable or unwilling to serve, another nationally recognized
accounting firm mutually agreeable to the Company and the Reinsurer (the “Independent Accountants”) to promptly review (which review shall commence no later than five (5) calendar days after the selection of the Independent
Accountants) this Agreement and the calculations of the Reinsurer and the Company for the purpose of calculating the amount, if any, payable under Section 6.1(a) for the relevant taxable year. In making such calculation, the Independent
Accountants shall consider only those items or amounts in the Company’s calculation as to which the Reinsurer has disagreed. The Independent Accountants shall deliver to the Reinsurer and the Company, as promptly as practicable (but no later
than thirty (30) calendar days after the commencement of their review), a report setting forth such calculation, which calculation shall result in an amount payable between the amount thereof shown in the Company’s calculation delivered
pursuant to Section 6.1(b) and the amount thereof shown in the Reinsurer’s calculation delivered pursuant to Section 6.1(c). Such report shall be final and binding upon the Reinsurer and the Company.

  
 -16-

 
The fees, costs and expenses of the Independent Accountants shall be borne (i) by the Company if the difference (whether positive or negative) between the amount payable (as calculated by
the Independent Accountants) and the Company’s calculation delivered pursuant to Section 6.1(b) is greater than the difference between the amount payable (as calculated by the Independent Accountants) and the Reinsurer’s calculation
delivered pursuant to Section 6.1(c), (ii) by the Reinsurer if the first such difference is less than the second such difference, and (iii) otherwise equally by the Reinsurer and the Company. 

(e) The Company and the Reinsurer agree to negotiate in good faith following the execution of this Agreement to determine a single net
amount that would be payable from the Reinsurer to the Company pursuant to the principles of Section 6.1(a) and that would be payable in lieu of the annual payments contemplated by such Section. 

ARTICLE VII 

ARBITRATION 
 Section 7.1 Arbitration. 
 (a) After the Closing Date,
any dispute between the parties with respect to the calculation of amounts that are to be calculated, reported, or that may be audited pursuant to this Agreement (other than disputes relating to: (i) the assets to be transferred to the
Reinsurer pursuant to Section 2.2. of the Asset Purchase Agreement, (ii) calculations relating to DAC Tax, which shall be resolved in accordance with Article VI hereof, (iii) whether a Triggering Event has occurred or
(iv) calculation of the Security Amount, which shall be resolved in accordance with Section 4.3 hereof), shall be decided through negotiation and, if necessary, arbitration as set forth in Section 7.2. For the avoidance of doubt, and
without limiting the rights of the Reinsurer and its Affiliates under the Asset Purchase Agreement, the Reinsurer shall have no claim in arbitration or otherwise against the Company with respect to the amount or nature of the assets transferred to
the Reinsurer pursuant to Section 2.2 of the Asset Purchase Agreement or Section 3.1(a) of this Agreement. 
 (b) The
parties intend this Section 7.1 to be enforceable in accordance with the Federal Arbitration Act, including any amendments to such law which are subsequently adopted. In the event that either party refuses to submit to arbitration as required
by Section 7.1(a), the other party may request the court specified in Section 11.4 to compel arbitration. 

Section 7.2 Arbitration Procedure. The Company and Reinsurer intend that any dispute between them arising under
this Agreement (excluding those disputes identified in Section 7.1(a)) be resolved without resort to any litigation. Accordingly, the Company and Reinsurer agree that they will negotiate diligently and in good faith to agree on a mutually
satisfactory resolution of any such dispute; provided, however, that if any such dispute cannot be so resolved by them within sixty (60) calendar days (or such longer period as the parties may agree) after commencing such
negotiations, the Company and Reinsurer agree that they will submit such dispute to arbitration in the manner specified in, and such arbitration proceeding will be conducted in accordance with, the Supplementary Rules for the Resolution of
Intra-Industry U.S. Reinsurance and Insurance Disputes of the American Arbitration Association. 

  
 -17-

 The arbitration hearing will be before a panel of three (3) disinterested arbitrators,
each of whom must be a present or former officer of a life insurance or life reinsurance company familiar with the life reinsurance business, or other professionals with experience in life insurance or reinsurance, provided that such professionals
shall not have performed services for either party within the previous five (5) years, and provided further that no arbitrator shall be a former employee of the Company or any of its Affiliates. The Company and Reinsurer will each appoint one
arbitrator by written notification to the other party within thirty (30) calendar days after the date of the mailing of the notification initiating the arbitration. These two arbitrators will then select the third arbitrator within sixty
(60) calendar days after the date of the mailing of the notification initiating arbitration. 
 If either the Company or
Reinsurer fails to appoint an arbitrator, or should the two arbitrators be unable to agree upon the choice of a third arbitrator, the American Arbitration Association will appoint the necessary arbitrators within thirty (30) calendar days after
the request to do so. 
 The arbitrators shall base their decision on the terms and conditions of this Agreement. However, if
the terms and conditions of this Agreement do not explicitly dispose of an issue in dispute between the parties, the arbitrators may base their decision on the customs and practices of the life insurance and life reinsurance industry together with
an interpretation of the law. The vote or approval of a majority of the arbitrators will decide any question considered by the arbitrators. The place of arbitration will be determined by the arbitrators. Each decision (including, without limitation,
each award) of the arbitrators will be final and binding on all parties and will be nonappealable, except that (at the request of either the Company or Reinsurer) any award of the arbitrators may be confirmed (or, if appropriate, vacated) by a
judgment entered by the court specified in Section 11.4. No such award or judgment will bear interest except as provided in Section 3.4. In no event may the arbitrators award punitive or exemplary damages. Each party will be responsible
for paying (a) all fees and expenses charged by its respective counsel, accountants, actuaries, and other representatives in conjunction with such arbitration and (b) one-half of the fees and expenses charged by each arbitrator.

 ARTICLE VIII 
 INSOLVENCY 
 Section 8.1 Insolvency of the
Company. In the event of the insolvency of the Company, all reinsurance made, ceded, renewed or otherwise becoming effective under this Agreement shall be payable by the Reinsurer directly to the Company or to its statutory
liquidator, receiver or statutory successor on the basis of the liability of the Company under the Covered Insurance Contracts without diminution because of the insolvency of the Company. It is understood, however, that in the event of the
insolvency of the Company, the liquidator, receiver or statutory successor of the Company shall give written notice of the pendency of a claim against the Company on a Covered Insurance Contract within a reasonable period of time after such claim is
filed in the insolvency proceedings and that during the pendency of such claim the Reinsurer may investigate such claim and interpose, at its own expense, in the proceeding where such claim is to be adjudicated, any defense or defenses which it may
deem available to the Company or its 

  
 -18-

 
liquidator, receiver or statutory successor. It is further understood that the expense thus incurred by the Reinsurer shall be chargeable, subject to court approval, against the Company as part
of the expense of liquidation to the extent of a proportionate share of the benefit which may accrue to the Company solely as a result of the defense undertaken by the Reinsurer. 

ARTICLE IX 

DURATION; RECAPTURE 
 Section 9.1 Duration. This Agreement shall continue in force until such time as (i) the Company’s liability with respect to all Covered Insurance Contracts reinsured
hereunder is terminated in accordance with their respective terms, or the Company has elected to recapture the reinsurance of Covered Insurance Contracts in full in accordance with Section 9.3, and (ii) the Company has received payments
which discharge such liability in full in accordance with the provisions of this Agreement. In no event shall the interpretation of this Section 9.1 imply any unilateral right of the Reinsurer to terminate this Agreement; provided,
however, that in the event that the Company fails to timely pay any material amount due the Reinsurer hereunder or under Reinsurance Agreement (B) or Reinsurance Agreement (C), and such amount remains unpaid for thirty (30) calendar
days, the Reinsurer shall have the right to terminate reinsurance hereunder upon the end of such period. In such case or in the event that following an insolvency of the Company, the statutory liquidator, receiver or statutory successor of the
Company terminates this Agreement, the provisions of Section 9.3 and Section 9.4 shall apply as if the Termination Date were a Recapture Date and the Reinsurer shall be relieved of all liability under this Agreement to make future payments
to the Company. 
 Section 9.2 Survival. Notwithstanding the other provisions of this Article IX, the
terms and conditions of Articles I, VI and X and the provisions of Sections 11.1, 11.4, 11.6, 11.9 and 11.10 shall remain in full force and effect after the Termination Date. 
 Section 9.3 Recapture. 
 (a) Upon the occurrence of a
Recapture Triggering Event, the Company shall have the right to recapture all, and not less than all, of the reinsurance ceded under this Agreement, Reinsurance Agreement (B) and Reinsurance Agreement (C), by providing the Reinsurer with
written notice of its intent to effect recapture. Recapture of the Covered Insurance Contracts shall be effective on the tenth (10th) day following the day on which the Company has provided the Reinsurer with such notice (the “Recapture
Date”). 
 (b) In addition, all or a portion of the reinsurance ceded under this Agreement may be recaptured with the
mutual written consent of the parties hereto, including in connection with the establishment of a Buyers Facility. 
 (c) If any
Covered Insurance Contract is terminated or liabilities thereunder are recaptured strictly in accordance with the terms of such Covered Insurance Contract and the consent of the Company is not required for such termination or recapture, the Company
shall, upon ten (10) days’ prior written notice to the Reinsurer, recapture the liabilities ceded to the Reinsurer hereunder that are attributable to such terminated Covered Insurance Contract or to the liabilities recaptured under such
Covered Insurance Contract, as the case may be. 

  
 -19-

 (d) Following any recapture pursuant to this Section 9.3, subject to Section 9.2
and to the payment obligations described in Section 9.4, both the Company and the Reinsurer will be fully and finally released from all rights and obligations under this Agreement in respect of the recaptured portion of the Covered Insurance
Contract or Covered Insurance Contracts, including any claims of the Reinsurer to any modified coinsurance reserves or funds withheld balances held in connection with recaptured portion of the Covered Insurance Contracts, other than any payment
obligations due hereunder prior to the Recapture Date but still unpaid on such date. 
 Section 9.4 Recapture
Payments. 
 (a) In connection with a recapture in full pursuant to Section 9.3(a), the Reinsurer shall
prepare a Settlement Statement (the “Terminal Settlement Statement”) within sixty (60) calendar days of the Recapture Date setting forth the Net Settlement calculated in accordance with Exhibit D for the for the Terminal
Accounting Period. If the amount of the Net Settlement for the Terminal Accounting Period is positive, the Company shall pay such amount to the Reinsurer within five (5) calendar days of its receipt of the Terminal Settlement Statement. If the
amount of the Net Settlement for the Terminal Accounting Period is negative, the Reinsurer shall pay the absolute value of such amount to the Company at the time it delivers the Terminal Settlement Statement to the Company. In addition, on the
Recapture Date or any other date on which all of the reinsurance ceded under this Agreement is recaptured, any letter of credit posted pursuant to Section 4.3 shall be immediately surrendered and cancelled and any amount held in trust pursuant
to Section 4.3 shall be immediately returned to the Reinsurer, as the case may be. 
 (b) No recapture fee shall be payable
in connection with a recapture in connection with the establishment of a Buyers Facility pursuant to Section 9.3(b) and any recapture payment in connection therewith shall be as mutually agreed by the parties. 

(c) In connection with a recapture due to the termination or recapture by an underlying ceding company of a Covered Insurance Contract
pursuant to Section 9.3(c), the Company shall pay to the Reinsurer its quota share of any recapture fee received by the Company from such underlying ceding company in connection with the recapture and the Reinsurer shall pay to the Company its
quota share of any recapture payment paid by the Company to such underlying ceding company. 
 Section 9.5 Payment
Upon Termination. Promptly following the termination of this Agreement other than a termination in connection with a recapture in accordance with Sections 9.3 and 9.4 or a termination in accordance with the proviso clause in
Section 9.1 or the last sentence of Section 9.1 (i) the Company and the Reinsurer shall implement a Net Settlement in accordance with Exhibit D for the Terminal Accounting Period and (ii) the Company shall use its reasonable best
efforts to collect amounts due from ceding companies under the Covered Insurance Contracts and pay to the Reinsurer an amount equal to the aggregate of the amount of assets actually held by the Company in respect of the Modified Coinsurance Amount
and in the Funds Withheld Account at the time 

  
 -20-

 
of termination (including all Received Amounts so collected from ceding companies). In addition, on the Termination Date, any letter of credit posted pursuant to Section 4.3 shall be
immediately surrendered and cancelled and any amount held in trust pursuant to Section 4.3 shall be immediately returned to the Reinsurer, as the case may be. 
 ARTICLE X 
 INDEMNIFICATION; DISCLAIMER 

Section 10.1 Reinsurer’s Obligation to Indemnify. The Reinsurer hereby agrees to indemnify, defend and
hold harmless the Company and its Affiliates and their respective directors, officers and employees (collectively, the “Company Indemnified Parties”) from and against all losses, liabilities, claims, expenses (including reasonable
attorneys’ fees and expenses) and damages reasonably and actually incurred by the Company to the extent arising from (i) any breach of the covenants and agreements of the Reinsurer contained in this Agreement, except to the extent that
such losses, liabilities, claims, expenses (including reasonable attorneys’ fees and expenses) and damages are attributable to acts or omissions of a person who is a director, officer, employee, agent, representative, successor, or permitted
assign of the Company or any of its Affiliates, unless such person is acting at the direction or request of the Reinsurer, and (ii) any successful enforcement of this indemnity. 

Section 10.2 Company’s Obligation to Indemnify. The Company hereby agrees to indemnify, defend and hold
harmless the Reinsurer and its Affiliates and their respective directors, officers and employees (collectively, the “Reinsurer Indemnified Parties”) from and against all losses, liabilities, claims, expenses (including reasonable
attorneys’ fees and expenses) and damages reasonably and actually incurred by the Reinsurer to the extent arising from (i) any breach of the covenants and agreements of the Company contained in this Agreement, except to the extent that
such losses, liabilities, claims, expenses (including reasonable attorneys’ fees and expenses) and damages are attributable to acts or omissions of a person who is a director, officer, employee (other than in such employee’s capacity as an
employee of the Company), agent, representative, successor, or permitted assign of the Reinsurer or any of its Affiliates, and (ii) any successful enforcement of this indemnity. 

Section 10.3 Indemnification Procedures. In the case of any Litigation asserted by a third party (a
“Third Party Claim”) against a party entitled to indemnification under this Agreement (the “Indemnified Party”), notice shall be given by the Indemnified Party to the party required to provide indemnification (the
“Indemnifying Party”) promptly after such Indemnified Party has actual knowledge of such Third Party Claim, and the Indemnified Party shall permit the Indemnifying Party (at the expense of such Indemnifying Party and so long as the
Indemnifying Party acknowledges in writing its obligation to indemnify the Indemnified Party for Losses related to such Third Party Claim) to assume the defense of such Third Party Claim, provided that (a) counsel for the Indemnifying Party who
shall conduct the defense of such Third Party Claim shall be reasonably satisfactory to the Indemnified Party, and the Indemnified Party may participate in such defense at such Indemnified Party’s expense, and (b) the failure of any
Indemnified Party to give notice as provided herein shall not relieve the Indemnifying Party of its indemnification obligation under this Agreement except to the extent that such failure results in a lack of actual notice to the Indemnifying Party
and such Indemnifying Party is materially prejudiced as a result of such failure to give notice. If the Indemnifying Party does not promptly assume the defense of such 

  
 -21-

 
Third Party Claim following notice thereof, the Indemnified Party shall be entitled to assume and control such defense and to settle or agree to pay in full such Third Party Claim without the
consent of the Indemnifying Party without prejudice to the ability of the Indemnified Party to enforce its claim for indemnification against the Indemnifying Party hereunder. Except with the prior written consent of the Indemnified Party, no
Indemnifying Party, in the defense of any such Third Party Claim, shall consent to entry of any judgment or enter into any settlement that (i) provides for injunctive or other nonmonetary relief affecting the Indemnified Party, (ii) does
not include as an unconditional term thereof the giving by each claimant or plaintiff to such Indemnified Party of an irrevocable release from all liability with respect to such Third Party Claim, or (iii) would restrict such Indemnified
Party’s ability to conduct its business in the ordinary course or would otherwise have a materially adverse impact on the business of the Indemnified Party. If the Indemnified Party in good faith determines that the conduct of the defense or
any proposed settlement of any Third Party Claim would reasonably be expected to affect adversely the Indemnified Party’s Tax liability, or that the Indemnified Party may have available to it one or more defenses or counterclaims that are
inconsistent with one or more of those that may be available to the Indemnifying Party in respect of such Third Party Claim, the Indemnified Party shall have the right at all times to take over and control the defense, settlement, negotiation or
Litigation relating to any such Third Party Claim at the sole cost of the Indemnifying Party, provided that if the Indemnified Party does so take over and control, the Indemnified Party shall not settle such Third Party Claim without the written
consent of the Indemnifying Party, such consent not to be unreasonably withheld, conditioned or delayed. In any event, the Reinsurer and the Company shall cooperate in the defense of any Third Party Claim subject to this Article X and the
records of each shall be reasonably available to the other with respect to such defense. 
 Section 10.4
Disclaimer. The Reinsurer hereby acknowledges and agrees that the Reinsurer is not relying in any way upon any duty of utmost good faith or other similar duty of disclosure on the part of the Company (a “Special
Duty”) in connection with the cession of liabilities from the Company to the Reinsurer as of the Effective Time. Accordingly, as an inducement for the Company to enter into the transactions contemplated by this Agreement, the Reinsurer
hereby agrees that it will not institute any arbitration or other proceeding against the Company or assert any claim or defense against the Company in any arbitration or other proceeding with respect to the liabilities assumed hereunder based in
whole or in part upon any Special Duty as of the Effective Time; provided, however, that the Reinsurer reserves all of its rights and remedies in respect of any Special Duty arising after the Original Effective Time other than any
Special Duty arising in connection with the separation of the Original Reinsurance Agreement into this Agreement, Reinsurance Agreement (B) and Reinsurance Agreement (C) as of the Effective Time. 

ARTICLE XI 

MISCELLANEOUS 
 Section 11.1 Notices. Any notice, request or other communication to be given by any party hereunder shall be in writing and shall be delivered personally, sent by registered or
certified, postage prepaid, or by overnight courier with written confirmation of delivery. Any such notice shall be deemed given when so delivered personally, or if mailed, on the date shown on the receipt therefor, or if sent by overnight courier,
on the date shown on the written confirmation of delivery. Such notices shall be given to the following address: 

  
 -22-

 
			
	To Company:	  	 Security Life of Denver International Limited
 Attention: President
 c/o ING North America Insurance Corporation

5780 Powers Ferry Road NW
 Atlanta, GA
30327

		
	With concurrent copies to:    	  	 ING North America Insurance Corporation
 5780 Powers Ferry Road NW
 Atlanta, GA 30327

Attention: Corporate General Counsel
  

and
  
 David A. Massey, Esq.
 Sutherland Asbill & Brennan LLP

1275 Pennsylvania Ave., NW
 Washington, DC
20004-2415

		
	To the Reinsurer:	  	 Hannover Life Reassurance (Ireland) Limited
 4 Custom House Plaza
 IFSC
 Dublin 1
 Ireland
 Attention: Managing Director

		
	With concurrent copies to:	  	 Hannover Life Reassurance Company of America
 800 North Magnolia Avenue, Suite 1400
 Orlando, Florida 32803

Attention: President
  
 and
  
 Locke Lord Bissell &
Liddell LLP
 401 9th Street, N.W.

Suite 400 South
 Washington, DC 20004

Attention: William J. Kelty, III, Esq.
  

and
  
 Debevoise & Plimpton LLP
 919 Third Avenue

New York, NY 10022
 Attention: Nicholas F.
Potter, Esq.

  
 -23-

 Section 11.2 Entire Agreement. This Agreement may not be amended or
modified in any respect whatsoever except by instrument in writing signed by the parties hereto. 
 This Agreement, Reinsurance
Agreement (B), Reinsurance Agreement (C), the Original Reinsurance Agreement, the Asset Purchase Agreement, the Administrative Services Agreement, the ING Ballantyne Administrative Services Agreement, the SLD-HLRUS Reinsurance Agreements, the ING
Asset Management Services Agreement and the other documents delivered pursuant hereto, constitute the entire agreement between the parties hereto with respect to the subject matter hereof and supersede all prior agreements, understandings,
negotiations, discussions, whether oral or written, of the parties and there are no general or specific warranties, representations or other agreements by or among the parties in connection with the entering into of this Agreement or the subject
matter hereof except as specifically set forth or contemplated herein. 
 Section 11.3 Captions. The captions
of this Agreement are for convenience of reference only and shall not define or limit any of the terms or provisions hereof. 

Section 11.4 Governing Law and Jurisdiction. This Agreement shall be governed by and construed in accordance with the
laws of the State of New York applicable to contracts entered into therein, without reference to principles of choice of law or conflicts of laws. Each party hereto irrevocably and unconditionally submits to the exclusive jurisdiction of any State
or Federal Court sitting in New York, over any suit, action or proceeding arising out of or relating to this Agreement. Each party hereto agrees that service of any process, summons, notice or document by hand in The Cayman Islands or Ireland, as
the case may be, addressed to such party, with a concurrent copy by U.S. registered mail, shall be effective service of process for any action, suit or proceeding brought against such party in such court. Each party hereto irrevocably and
unconditionally waives any objection to the laying of venue of any such suit, action or proceeding brought in any such court and any claim that any such action, suit or proceeding brought in any such court has been brought in an inconvenient forum.
Each party hereto agrees that final judgment in any such action, suit or proceeding brought in any such court shall be conclusive and binding upon such party and may be enforced in any other courts to whose jurisdiction such party may be subject, by
suit upon such judgment. 
 Section 11.5 No Third Party Beneficiaries. Except as otherwise expressly set
forth in any provision of this Agreement, nothing in this Agreement is intended or shall be construed to give any Person, other than the parties hereto, any legal or equitable right, remedy or claim under or in respect of this Agreement or any
provision contained herein. 
 Section 11.6 Expenses. Except as otherwise provided herein, the parties hereto
shall each bear their respective expenses incurred in connection with the negotiation, preparation, execution, and performance of this Agreement and the transactions contemplated hereby, including, without limitation, all fees and expenses of
counsel, actuaries and other representatives. 

  
 -24-

 Section 11.7 Counterparts. This Agreement may be executed by the parties
hereto in separate counterparts, each of which when so executed and delivered shall be an original, but all such counterparts shall together constitute one and the same instrument. Each counterpart may consist of a number of copies hereof each
signed by less than all, but together signed by all of the parties hereto. Each counterpart may be delivered by facsimile transmission, which transmission shall be deemed delivery of an originally executed document. 

Section 11.8 Severability. Any term or provision of this Agreement which is invalid or unenforceable in any
jurisdiction shall, as to that jurisdiction, be ineffective to the extent of such invalidity or unenforceability without rendering invalid or unenforceable the remaining terms and provisions of this Agreement or affecting the validity or
enforceability of any of the terms or provisions of this Agreement in any other jurisdiction, so long as the economic or legal substance of the transactions contemplated hereby is not affected in any manner materially adverse to any party. If any
provision of this Agreement is so broad as to be unenforceable, that provision shall be interpreted to be only so broad as is enforceable. 
 Section 11.9 Waiver of Jury Trial; Multiplied and Punitive Damages. Each of the parties hereto irrevocably waives, with respect to any first party action filed by the other party (but
not as to any action by one party against the other seeking indemnification for a third party claim against the party initiating the action, to the extent that such damages may be recoverable as part of the indemnification by the indemnified party)
(i) any and all right to trial by jury, and (ii) any right to punitive, incidental, consequential or multiplied damages, either pursuant to common law or statute, in any legal proceedings arising out of or related to this Agreement or the
transactions contemplated hereby. 
 Section 11.10 Treatment of Confidential Information. 

(a) The parties agree that, other than as contemplated by this Agreement and to the extent permitted or required to implement the
transactions contemplated by this Agreement, the parties will keep confidential and will not use or disclose the other party’s Confidential Information and the terms and conditions of this Agreement, including, without limitation, the exhibits
and schedules hereto, except as otherwise required by applicable Law or any order or ruling of any state or national insurance regulatory authority, the Securities and Exchange Commission or any other Governmental Entity. 

(b) The confidentiality obligations contained in this Agreement or in any other agreement between the parties hereto, as they relate to
the reinsurance hereunder, shall not apply to the federal Tax structure or federal Tax treatment of this Agreement and each party hereto may disclose to any and all persons, without limitation of any kind, the federal Tax structure and federal Tax
treatment of this Agreement; provided, that such disclosure may not be made until the earliest of (x) the date of the public announcement of discussions relating to this Agreement, (y) the date of the public announcement of this
Agreement, or (z) the date of the execution of this Agreement. The preceding sentence is intended to cause this Agreement to be treated as not having been offered under conditions of confidentiality for purposes of Section 1.6011-4(b)(3)
(or any successor provision) of the Treasury Regulations promulgated under Section 6011 of the Internal Revenue Code of 1986, as amended, and shall be construed in a manner consistent with such purpose. Subject to the provision with respect to
disclosure in the first sentence of this subsection (b), each party hereto acknowledges that it has no proprietary or exclusive rights to the federal Tax structure of this Agreement or any federal Tax matter or federal Tax idea related to this
Agreement. 

  
 -25-

 Section 11.11 Assignment. This Agreement will inure to the benefit of and
be binding upon the respective successors and permitted assigns of the parties. Except as provided below in this Section 11.11, neither party may assign any of its duties or obligations hereunder without the prior written consent of the other
party. The Reinsurer shall be entitled to assign its administrative duties hereunder without the prior written consent of the Company, unless the person or entity to whom such duties are to be assigned is not, at the time of such assignment, a
subsidiary of the Reinsurer, in which event the Reinsurer shall obtain the prior written consent of the Company, such consent not to be unreasonably withheld. 
 Section 11.12 Service of Process. The Reinsurer hereby designates The Corporation Trust Company as its true and lawful attorney upon whom may be served any lawful process in any action,
suit or proceeding instituted by or on behalf of the Company. 
 Section 11.13 Excise Tax. The Reinsurer
shall reimburse the Company in full for any federal excise Tax paid by the Company under section 4371 of the Code in connection with this Agreement, other than any such Tax payable as a result of any action or inaction by the Company (other than any
action or inaction contemplated or required by this Agreement or the Asset Purchase Agreement). 
 [The rest of this page
intentionally left blank.] 

  
 -26-

 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed effective
July 1, 2011. 
  

			
	 SECURITY LIFE OF DENVER
 INTERNATIONAL LIMITED

		
	By:	 	 /s/ David S. Pendergrass

	Name:	 	David S. Pendergrass
	Title:	 	Vice President and Treasurer
		
	By:	 	 /s/ Richard Lau

	Name:	 	Richard Lau
	Title:	 	Director
	
	 HANNOVER LIFE REASSURANCE
 (IRELAND) LIMITED

		
	By:	 	  

	Name:	 	
	Title:	 	
		
	By:	 	  

	Name:	 	
	Title:	 	

 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed effective
July 1, 2011. 
  

					
	SECURITY LIFE OF DENVER INTERNATIONAL LIMITED
		
	By:	 	  

	Name:	 	
	Title:	 	
	
	 HANNOVER LIFE REASSURANCE (IRELAND) LIMITED

			
	By:	 	 /s/ Debbie O’Hare
	 	8/7/2011
	Name:	 	Debbie O’Hare	 	Dublin, Ireland
	Title:	 	Managing Director	 	
			
	By:	 	 /s/ Anja Fuhrmeister
	 	11/7/2011
	Name:	 	Anja Fuhrmeister	 	Dublin, Ireland
	Title:	 	General Manager	 	

 EXHIBIT A 
 Funds Withheld Balance 2 
 “Funds Withheld Balance 2” means,
(i) with respect to any Accounting Period ending on or prior to December 31, 2010, the excess of (A) the SLD APR as of the end of such Accounting Period over (B) the SLD-SLDI Loop Reserves as of the end of such Accounting Period
and (ii) with respect to any Accounting Period ending after December 31, 2010, the product of (A) the excess of (x) the 2010 SLD APR over (y) the SLD-SLDI Loop Reserves as of the end of such Accounting Period, multiplied by
(B) the Adjustment Factor for such Accounting Period. 
 For purposes of calculating the Funds Withheld Balance 2, the following terms
shall have the respective meanings set forth below: 
 “2010 SLD APR” means the SLD APR with respect to the Accounting Period
ending on December 31, 2010. 
 “Adjustment Factor” means, with respect to any Accounting Period, the percentage listed
under the column “Adjustment Factor” in the table below opposite the date on which such Accounting Period ends, provided, that the Reinsurer may elect to use an Adjustment Factor with a higher value than the Adjustment Factor shown below
so long as the higher Adjustment Factor does not exceed 1.0 and the Reinsurer notifies the Company at least thirty (30) days prior to the end of the relevant Accounting Period that it elects to use a higher Adjustment Factor than the value
shown below for such Accounting Period: 
  

					
	 Accounting Period Ending
	 	  	  	 Adjustment Factor

	March 31, 2011	 		  	0.95
	June 30, 2011	 		  	0.90
	September 30, 2011	 		  	0.85
	December 31, 2011	 		  	0.80
	March 31, 2012	 		  	0.75
	June 30, 2012	 		  	0.70
	September 30, 2012	 		  	0.65
	December 31, 2012	 		  	0.60
	March 31, 2013	 		  	0.55
	June 30, 2013	 		  	0.50
	September 30, 2013	 		  	0.45
	December 31, 2013	 		  	0.40
	March 31, 2014	 		  	0.35
	June 30, 2014	 		  	0.30
	September 30, 2014	 		  	0.25
	December 31, 2014	 		  	0.20
	March 31, 2015	 		  	0.15
	June 30, 2015	 		  	0.10
	September 30, 2015	 		  	0.05
	December 31, 2015 and thereafter	 		  	0.00

 “SLD APR” means, with respect to any Accounting Period, the sum of (a) the SLD Modco
APR as of the end of such Accounting Period and (b) the SLD Funds Withheld APR as of the end of such Accounting Period. 

“SLD-SLDI Loop Reserves” means, with respect to any Accounting Period, the sum of (a) the Reserves as of the end of such Accounting
Period for SLD Treaty 2774 and (b) the Reserves as of the end of such Accounting Period for SLD Treaty 2962. 
 “SLD Funds Withheld
APR” means, with respect to any Accounting Period, an amount equal to the sum of (a) and (b), in each case (x) calculated in a manner consistent with the calculation made by SLD and the Company in the administration of SLD Treaty
2962 as at December 31, 2008 (which, for the avoidance of doubt, shall include adjustments of the type set forth on Schedule A), and (y) minus the amount of any premium accruals in respect of SLD Treaty 2962 that are permitted by
applicable statutory accounting requirements to be offset against collateral requirements for business ceded to unauthorized reinsurers, where: 

(a) is equal to the amount of “Contract claims: Life” with respect to the policies covered under SLD Treaty 2962 shown on line 4.1 of page 3 of
the statutory financial statements filed by SLD with the Colorado Division of Insurance for such Accounting Period; and 
 (b) is equal to the
aggregate for all policies covered under SLD Treaty 2962 of the Company’s quota share of (i) the present value of future benefits on each such policy plus (ii) the present value of future expenses on each such policy minus
(iii) the present value of future gross premiums on each such policy as of the end of such Accounting Period. The present value shall be calculated using the pricing assumptions used by SLD in pricing the reinsurance for such policy adjusted to
provide for adverse deviation on a basis determined from time to time by SLD and the Company. 
 “SLD Modco APR” means, with
respect to any Accounting Period, an amount equal to the sum of (a) and (b), in each case (x) calculated in a manner consistent with the calculation made by SLD and the Company in the administration of SLD Treaty 2774 as at
December 31, 2008 (which, for the avoidance of doubt, shall include adjustments of the type set forth on Schedule A), and (y) minus the amount of any premium accruals in respect of SLD Treaty 2774 that are permitted by applicable statutory
accounting requirements to be offset against collateral requirements for business ceded to unauthorized reinsurers, where: 
 (a) is equal to
the amount of “Contract claims: Life” with respect to the policies covered under SLD Treaty 2774 shown on line 4.1 of page 3 of the statutory financial statements filed by SLD with the Colorado Division of Insurance for such Accounting
Period; and 
 (b) is equal to the sum of (i) and (ii), where: 
 (i) is equal to the aggregate for all policies covered under SLD Treaty 2774 that are ceded to SLD on a yearly renewable term or monthly renewable term basis for which the reinsurance premiums charged by
SLD are guaranteed for more than one year of the Company’s quota share of the valuation net premium calculated as the tabular cost of insurance for each future policy year as of the end of such Accounting Period. For purposes of calculating the
SLD Modco APR, the tabular cost of insurance is defined as the net single premium at the beginning of a policy year for one-year term insurance in the amount of the guaranteed death benefit in that

 
policy year using an interest rate determined by SLD that does not exceed the maximum valuation interest rate and mortality set by SLD pursuant to Section 6(e) of National Association of
Insurance Commissioners Valuation of Life Insurance Policies Model Regulation; and 
 (ii) is equal to the aggregate for all other policies
covered under SLD Treaty 2774 of the Company’s quota share of (x) the present value of future benefits on each such policy plus (y) the present value of future expenses on each such policy minus (z) the present value of future
gross premiums on each such policy, not to exceed the statutory reserve established by SLD in any jurisdiction. The present value shall be calculated using the pricing assumptions used by SLD in pricing the reinsurance for such policy adjusted to
provide for adverse deviation on a basis determined from time to time by the SLD and the Company. 

 EXHIBIT B 
 Investment Income 
 The “Funds Withheld Investment Income 1” for an
Accounting Period shall be equal to the investment income earned during such Accounting Period on the assets constituting the funds withheld balances established in connection with SLD Treaty 2962. 

The “Funds Withheld Investment Income 2” for an Accounting Period, shall be equal to the product of the Funds Withheld Balance 2 as of
the beginning of such Accounting Period, multiplied by the rate of return actually realized on the portfolio of assets owned by SLDI and managed by HLRUS pursuant to the ING Asset Management Services Agreement during such Accounting Period.

 The “Modified Coinsurance Investment Income” for an Accounting Period shall be equal to the investment income earned during
such Accounting Period on the assets held in respect of the modified coinsurance reserves under the Covered Insurance Contracts ceded on a coinsurance/modified coinsurance basis listed in Schedule 1.1(a)(i). 

 EXHIBIT C 
 IFRS Reserve Methodology and Components 
 Methodology 

An initial defined reserve method consistent with the requirements of US GAAP was employed to develop the IFRS liability. This was done over the 30
year period of the projections. A VOBA was determined following the development of the IFRS liability. 
 Components used in the calculation

 Premiums 
 Fee income 

Interest 
 Mortality 

Persistency 
 Expense allowances 

Internal expenses 
 Third party retrocession
cost, including adjustments for experience refunds and LCF’s. 
 Assumed recaptures and experience refunds 

Collateral costs 
 Pads were applied to
interest, death benefits, NAR, third party retrocession costs, and collateral costs. 

 EXHIBIT D 
 Net Settlement 
 The Net Settlement with respect to any Accounting Period is equal
to the following: 
 a) the Additional Reinsurance Premium; minus 
 b) the Benefit Payments; plus 
 c) the Modified Coinsurance Investment Income, the Funds
Withheld Investment Income 1 and the Funds Withheld Investment Income 2; minus 
 d) the Modified Coinsurance Amount as of the close of
such Accounting Period less the Modified Coinsurance Amount as of the close of the preceding Accounting Period (the “Modified Coinsurance Adjustment”); minus 
 e) the Funds Withheld Balance 1 as of the close of such Accounting Period less the Funds Withheld Balance 1 as of the close of the preceding Accounting Period (the “Funds Withheld Adjustment
1”); minus 
 f) (i) with respect to the Accounting Period beginning on January 1, 2009, the Funds Withheld Balance 2
as of the close of such Accounting Period less the Initial Funds Withheld Balance 2 and (ii) with respect to all other Accounting Periods, the Funds Withheld Balance 2 as of the close of such Accounting Period less the Funds Withheld Balance 2
as of the close of the preceding Accounting Period; minus 
 g) with respect to a Terminal Accounting Period ending on the Recapture Date
only, an amount equal to the difference (whether positive or negative) between (i) the Reserves as of the close of the Terminal Accounting Period and (ii) the sum of (x) the Modified Coinsurance Amount as of the close of the Terminal
Accounting Period and (y) the Total Funds Withheld Balance as of the close of the Terminal Accounting Period; 
 provided that with
respect to the Modified Coinsurance Investment Income, the Funds Withheld Investment Income 1, the Modified Coinsurance Adjustment, or the Funds Withheld Adjustment 1 for an Accounting Period, to the extent that the calculation of any of such items
would result in an amount payable to the Reinsurer, only such amounts as are actually received by the Company from the ceding companies under the Covered Insurance Contracts by way of payment or offset or otherwise (“Received
Amounts”) shall be included in the Net Settlement; provided further that to the extent that the Reinsurer makes any payments during an Accounting Period to or on behalf of the Company in respect of Reinsured Liabilities, the
amount of any such payments shall be excluded from the Net Settlement; and provided further that to the extent the Reinsurer receives any Additional Reinsurance Premium in respect of an Accounting Period during such Accounting Period,
the amount of any such Additional Reinsurance Premium received shall be excluded from the Net Settlement. 
 In connection with each Net
Settlement, the Reinsurer shall fund any amounts required to be paid by the Company as “Top-Ups”, and shall be entitled to any funds withdrawn by the Company as “Withdrawals”, in each case under Schedule F to SLD Treaty 2774 and
Schedule F to SLD Treaty 2962 (referred to together herein as “Schedule F”); provided, that the Reinsurer may, at its election, notify 

 
the Company that it elects to establish one or more letters of credit for the benefit of SLD satisfying the requirements of Schedule F with respect to Market Value Top-Up Payments in lieu of
funding such payments in cash or other assets. Such Top-Ups and Withdrawals shall be made in lieu of the payment of Modified Coinsurance Investment Income and Funds Withheld Investment Income 1 in clause (c) and in lieu of the payment of
amounts under clauses (d) and (e) of the Net Settlement formula above (it being acknowledged that all or a portion of any Top-Up may also consist of collateralization for unrealized capital losses consistent with the intent of SLD and the
Company with respect to Schedule F as described in the first sentence of Section 4 of Schedule F). The Reinsurer shall fund any amounts required to be funded by the Company pursuant to the second sentence of Section 8.1 of SLD Treaty 2774
and SLD Treaty 2962; provided, that the five (5) business days referred to in that sentence shall be deemed for the purposes of the Reinsurer’s funding obligation to mean five (5) business days following the Reinsurer’s receipt
of the due and accrued investment income report referred to therein. The Reinsurer shall be given credit for the amount of any funding provided by the Reinsurer pursuant to the foregoing sentence against any amount payable by the Reinsurer in
connection with the Net Settlement for the relevant Accounting Period. 
 The Company shall act at the direction of the Reinsurer in determining
(i) whether to (A) utilize letters of credit established by the Reinsurer rather than cash or other assets in funding any such Top-Up Payment as permitted by Schedule F and (B) make any Withdrawal permitted by Schedule F, and
(ii) whether to dispute any asset value for purposes of Schedule F and in selecting an independent investment management firm to resolve any such dispute in accordance with Section 3 of Schedule F. In connection with any Terminal
Settlement under either of such treaties, the Reinsurer shall be (i) required to make any payment required to be made by the Company to SLD under Section 2(a) of Schedule F and (ii) entitled to any payment required to be made by SLD
to the Company under Section 2(b) of Schedule F. 
 Any payments made by SLD as adjustments in accordance with Section 5 of Schedule F
shall be paid over by the Company to the Reinsurer, and any payments made by the Company to SLD as adjustments under such Section shall be reimbursed by the Reinsurer. 

 Schedule 1.1(a) 

Covered Insurance Contracts 
 (including all amendments to such contracts through and including the Effective Time) 
 (i)
Covered Insurance Contracts Reinsured on a Coinsurance/Modified Coinsurance Basis 
  

	 	A.	Treaty 2774 between SLD as ceding company and SLDI as reinsurer, effective 7/1/2001, including the percentage of the Ballantyne Treaties (as defined therein) reinsured
by the ceding company from time to time thereunder. 

 (ii) Covered Insurance Contracts Reinsured on a Coinsurance/Coinsurance
With Funds Withheld Basis 
  

	 	A.	Treaty 2962 between SLD as ceding company and SLDI as reinsurer, effective 6/1/2002, including the percentage of the Ballantyne Treaties (as defined therein) reinsured
by the ceding company from time to time thereunder. 

 Schedule 6.1(a) 

Section 6.1(a) Example 
 A. Assumptions 
  

	 	1.	C retrocedes business to R. 

  

	 	2.	C engages in no other retrocession agreements. 

  

	 	3.	The applicable section 848 percentage is 7.7%. 

  

	 	4.	The Tax Rate Percentage is 35%. 

 B.
Facts 
  

																													
	 Year
	  	2009	 	 	2010	 	 	2011	 	 	2012	 	  	2013	 	  	2014	 	 	2015	 
	 Net Consideration1
	  	 	(10,000	) 	 	 	0	  	 	 	5,000	  	 	 	10,000	  	  	 	10,000	  	  	 	(15,000	) 	 	 	(6,000	) 
	 Capitalized Amount
	  	 	770	  	 	 	0	  	 	 	0	  	 	 	0	  	  	 	0	  	  	 	1155	  	 	 	462	  
	 Hypothetical Amortization Deductions2
	  	 	38.5	  	 	 	77	  	 	 	38.5	3 	 	 	0	  	  	 	0	  	  	 	0	  	 	 	23.1	  
	 DAC Tax
	  	 	393.9	  	 	 	0	  	 	 	0	  	 	 	0	  	  	 	0	  	  	 	0	  	 	 	236.3	  
	 Company Payment
	  	 	0	  	 	 	41.5	  	 	 	228	  	 	 	207.3	  	  	 	0	  	  	 	0	  	 	 	0	  
	 Unused Net Foreign Capitalization Amount4
	  	 	(770	) 	 	 	(770	) 	 	 	(385	) 	 	 	385	  	  	 	1155	  	  	 	0	  	 	 	(462	) 

  

	1 	 This amount is negative if in parentheses. Positive amounts of net consideration are treated as zero under the DAC Tax formula. The net consideration
number includes any DAC Tax payment or Company Payment made in a year. Thus, for 2010, the zero amount of net consideration reflects both the actual negative consideration paid by C to R in respect of the retroceded business and the DAC Tax payment
made by R to C for the 2009 year. 

	2 	 Based on the amortization of an amount equal to the Capitalized Amount or Amounts, as adjusted for use of net negative foreign capitalization amounts.

	3 	 The reduction in the amortization deductions for 2011 from the 77 implicit in the 770 of Capitalized Amount for 2009 is attributable to the use of 385
of the net negative foreign capitalization amount from 2009 and a concomitant reduction in the analog to the Capitalized Amount number that is used to calculate the hypothetical amortization deductions. A similar adjustment occurs with respect to
2012. 

	4 	 This amount is negative if in parentheses. 

 Schedule A 
 APR Adjustments 
 (as at December 31, 2008, for illustrative purposes)

 Settlement Balances and Trust (Funding)/Refund 
 Requirements for 4th Quarter 2008 
  

													
	 	  	12/31/2008	 	 	12/31/2008	 	 	12/31/2008	 
	 	  	FWH	 	 	Modco	 	 	Total -
FWH/MODCO	 
	 EOP APR
	  	 	947,459,505	  	 	 	147,389,216	  	 	 	1,094,848,721	  
	 EOP Disabled Lives
	  	 	2,057,079	  	 	 	255,113	  	 	 	2,312,192	  
	 EOP Critical Illness Res
	  	 	2,552,898	  	 	 	—  	  	 	 	2,552,898	  
	 EOP IBNR Critical Illness
	  	 	840,535	  	 	 	—  	  	 	 	840,535	  
	 EOP Total pending
	  	 	84,217,843	  	 	 	5,698,151	  	 	 	89,915,993	  
	 EOP IBNR Life
	  	 	63,705,938	  	 	 	5,564,375	  	 	 	69,270,313	  
	 Industry Risk Stat Reserves
	  	 	—  	  	 	 	—  	  	 	 	—  	  
	 Industry Risk Pending Claims
	  	 	—  	  	 	 	—  	  	 	 	—  	  
	 Retro—Pending
	  	 	(13,636,914	) 	 	 	—  	  	 	 	(13,636,914	) 
	 Retro—IBNR
	  	 	(2,765,055	) 	 	 	(71,682	) 	 	 	(2,836,737	) 
	 Retro—Stat Credit
	  	 	(66,554,596	) 	 	 	(2,418,466	) 	 	 	(68,973,063	) 
		  	  
	  
	 	 	  
	  
	 	 	  
	  
	 
	 Total
	  	 	1,017,877,233	  	 	 	156,416,706	  	 	 	1,174,293,940

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