Document:

Tax Sharing Agreement

 Exhibit 10.2 
 TAX SHARING AGREEMENT 
 THIS TAX SHARING AGREEMENT
(the “Agreement”) dated as of January 1, 2008, is between Nationwide Mutual Insurance Company, an Ohio mutual insurance company (“Nationwide Mutual”), and any corporation that may hereafter be a subsidiary of Nationwide
Mutual and become a party hereto as contemplated by Section VII (C) hereof (collectively, the “Subsidiaries,” or individually, “Subsidiary”). 
 This Agreement replaces all previous tax sharing agreements Nationwide Mutual or any of the Subsidiaries may have been a party to. 
 WHEREAS, the Group will file a consolidated federal income tax return or consolidated or combined state and/or local income or franchise tax returns for the Tax Year ending
December 31, 2008 and intends to continue filing consolidated federal income tax returns or consolidated or combined state and/or local income or franchise tax returns in subsequent years; and 
 WHEREAS, the parties hereto desire to enter into this Agreement to fairly allocate among themselves the federal, state, or local tax
liabilities, credits, refunds, benefits, and similar items related to the consolidated federal income tax return or consolidated or combined state and/or local income or franchise tax returns for Tax Year ended December 31, 2008 and subsequent
years. 
 NOW, THEREFORE, in consideration of their mutual promises, the parties agree as follows: 
 I. Definitions. As used herein, the following terms shall have the following meanings (all terms defined in this Section 1 or in
other provisions of this Agreement in the singular shall have the same meanings when used in the plural and vice versa): 
  

	 	A.	 “Group” shall mean the affiliated group of corporations as defined in § 1504 of the Internal Revenue Code of 1986, as amended (the
“Code”), of which Nationwide Mutual or a subsidiary of Nationwide Mutual is the common parent. 

  

	 	B.	 “Includible Corporation” shall mean, with respect to any entity, any corporation that is a subsidiary of such entity and that now or in
the future qualifies under §1501 et seq. of the Code as an includible corporation of an affiliated group of corporations of which such entity is the parent. 

  

	 	C.	 “Obligor” shall mean, individually, Nationwide Mutual and each of the Subsidiaries that is or becomes a party hereto.

  

	 	D.	 “Parent” shall mean the entity eligible or chosen as the filing entity for the consolidated federal income tax return filing group or
consolidated or combined state or local income or franchise tax return filing group. 

  

	 	E.	 “Tax Return” shall mean any return, filing, questionnaire or other document required to be filed, including requests for extensions of
time, filings made with estimated tax 

  

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	 	    	 payments, claims for refund and amended returns that may be filed, for any Tax Year with any taxing authority in connection with any tax.

  

	 	F.	 “Tax Year” shall mean each year or other period during which the Subsidiaries are included in a consolidated federal income tax return and
a consolidated or combined state or local income or franchise tax return with Nationwide Mutual or other Parent. 

 II. Representations and Warranties. Each Obligor hereby represents and warrants to each other Obligor that: 
  

	 	A.	 Such Obligor is a corporation duly incorporated, validly existing and in good standing under the laws of the jurisdiction of its incorporation.

  

	 	B.	 None of the execution and delivery of this Agreement, the consummation of the transaction herein contemplated or compliance with the terms and
provisions hereof will conflict with or result in a breach of, or require any consent under, the Charter, Bylaws, Code of Regulations or Articles of Incorporation of such Obligor, or, to the best knowledge of such Obligor, any applicable law or
regulation, or any order, writ, injunction or decree of any court or governmental authority or agency, or any agreement or instrument to which such Obligor is a party or by which such Obligor is bound or to which such Obligor is subject, or
constitute a default under any such agreement or instrument, or result in the creation or imposition of any lien on any of the revenues or assets of such Obligor pursuant to the terms of any such agreement or instrument.

  

	 	C.	 Such Obligor has all necessary corporate power and authority to execute, deliver and perform its obligations under this Agreement; the execution,
delivery and performance by such Obligor of this Agreement have been duly authorized by all necessary corporate action on its part; and this Agreement has been duly and validly executed and delivered by such Obligor and constitutes its legal, valid
and binding obligation, enforceable against such Obligor in accordance with its terms, except as such enforceability may be limited by (a) bankruptcy, insolvency, reorganization , moratorium or similar laws of general applicability affecting
the enforcement of creditors’ rights and (b) the application of general principles of equity (regardless of whether such enforceability is considered in a proceeding in equity or at law). 

  

	 	D.	 No authorizations, approvals or consents of and no filing or registrations with, any governmental or regulatory authority or agency are necessary
for the execution, delivery or performance by such Obligor of this Agreement or for the validity or enforceability hereof or such authorizations, approvals, consents, filings or registrations have been obtained or made. 

III. Preparation and Filing of Consolidated Tax Returns. Nationwide Mutual, on behalf of the Group, will file a consolidated
federal income tax return for each Tax Year that it is eligible to do so. If the Group is eligible, but not required, to file consolidated or combined state and/or local income or franchise tax returns for any Tax Year, Parent shall determine, in
its sole discretion, whether to file any such return for such Tax Year. Parent and the Subsidiaries agree to file such consent, elections and other documents and to take such other action as may be necessary or appropriate to carry out the purposes
of this Section. Parent will have full 
  

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 responsibility and discretion for the final reporting positions, elections and disclosures
taken in all such tax returns. 
  

	 	A.	 Amended Returns. In the event any Subsidiary of the Group wishes to amend its portion of any filed tax return, Parent shall have discretion,
taking into account the consequences to the entire group, to file an amended return, to present the adjustments to be included on such amended return at the audit of the consolidated return to which the adjustments relate, or to take any other
reasonable action. 

  

	 	B.	 Audits. Parent shall act as agent for the Subsidiaries in the event of any audit or administrative or judicial proceeding pertaining to the
Group’s consolidated federal income tax returns or any consolidated or combined state and/or local income or franchise tax returns. The Group shall cooperate with each other in such audits and administrative or judicial proceedings. Parent
shall, in its reasonable discretion, permit any Subsidiary that might have a liability or refund as a result of an adjustment to participate in the proceedings relating to such issue. 

 IV. Payment of Tax Liability. Parent is responsible for the timely and accurate preparation and filing of the consolidated federal
income tax return and any consolidated or combined state and/or local income or franchise tax returns and associated tax liability for each Tax Year. For each Tax Year, each Subsidiary will pay to Nationwide Mutual an amount equal to the federal
income tax liability attributable to such Subsidiary as calculated under Section V. In the event that Parent shall elect or be required to file a consolidated or combined state and/or local income or franchise tax return for any Tax Year, each
Subsidiary shall pay to Parent an amount equal to the amount of state and/or local income or franchise tax for such Tax Year as calculated under Section VI. 
  

	 	A.	 Estimated Taxes. If in any Tax Year Parent believes in good faith that any Subsidiary will be obligated to make payment to Parent pursuant to
this Section, such Subsidiary may be required by Parent to pay such amounts as would be necessary to make estimated payments to the tax authorities in respect of its federal and/or state and local income and franchise tax liability.

  

	 	B.	 Refunds and Deficiencies. If, on the basis of the computation made by Parent in accordance with Section V hereof, including any
redeterminations, any Subsidiary is entitled to refund of federal and/or state or local income or franchise tax, Parent shall pay such Subsidiary the amount of the tax refund. In calculating the amount of the refund, Parent will exclude any tax
attributes of the Subsidiary which have been utilized by the Group and for which the Subsidiary has been previously compensated. 

 If, on the basis of the computation made by Parent in accordance with Section V hereof, including any redeterminations, Parent is entitled to additional federal and/or state or local income or franchise
tax payments, Parent shall give the Subsidiary at least ten (10) days notice of any amounts payable to the Parent. 
 Any refund or deficiency payments by or to the Parent will be made in accordance with the Settlement provisions of Section IV (D). 
  

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	 	C.	 Interest and Penalties. Payments by or to the Parent may include interest and penalties equal to the amounts actually paid to, or received
from, the Internal Revenue Service or state tax authority. 

  

	 	D.	 Settlement. Payment of tax liability, including any refunds, shall be made within ninety (90) days following the filing of the Tax
Return of the Group or any corresponding payment or receipt of refund from the Internal Revenue Service or state tax authority. 

  

	 	E.	 Additional Payment. Notwithstanding any other provision of this Agreement, in the event the federal, state or local tax of any Obligor is
permanently reduced as a result of a transaction which (i) has no impact on income for financial accounting purposes, and (ii) results in a permanent increase in any such tax for another Obligor, the Obligor whose taxes are reduced shall,
within sixty (60) days of a determination that this provision is applicable, pay the amount by which its taxes were reduced to the party whose taxes are increased as a result of the transaction. 

 V. Calculation & Allocation of Federal Tax Liability. The federal income tax liability of each Subsidiary shall be
determined pursuant to the principles used to determine earnings and profits under Code §1552(a)(2) and Treasury Regulation §1.1502-33(d)(3) using a fixed percentage of one hundred, but without regard to the provisions of Code §55
(Alternative Minimum Tax). 
  

	 	A.	 Limitations on Tax Attributes. Items of income, deductions, credits and other similar items that may be limited or recharacterized on a
consolidated basis (e.g., foreign tax credits, charitable contributions, section 1231 gains, etc.) shall be included in the determination of each Subsidiary’s tax liability as so limited or recharacterized. For purposes of this determination,
any item that is limited on a consolidated basis shall be allocated to each Subsidiary according to the ratio of (i) the amount of such item generated by a Subsidiary to (ii) the total amount of such items generated by the Group. Such
items will be available for future utilization by the Group. 

  

	 	B.	 Tax Benefits. In determining the tax liability of each Subsidiary, each Subsidiary will be entitled to the tax benefit that results from any
of its net operating losses, net capital losses, deductions or credits (each, a “Tax Item”) that are utilized by the Group in the Tax Year. Tax Items not utilized will be available for future utilization by the Group and settled with the
Subsidiary when utilized. 

  

	 	C.	 Carrybacks of Losses & Credits. In allocating the Group’s federal income tax liability, each Subsidiary will be entitled to the
tax benefit that results from any of its net operating losses, net capital losses, deductions or credits (each, a “Tax Item”) that are carried back to a prior period consolidated return. The benefit of any carryback of a Tax Item to any
prior period consolidated return will be taken into account only when and to the extent that such carryback reduces the tax liability in a prior period return. The Subsidiary generating, or otherwise bearing the cost of, such Tax Item that has been
carried back will be paid pursuant to the Settlement provisions of Section IV (D). 

  

	 	D.	 Redeterminations. In the event of adjustments to taxes (as a result of audits, filing of amended returns, carrybacks, or other similar
items), allocations under this Agreement shall be redetermined as if the adjustments were included in the Tax Return as originally filed. 

  

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 VI. Calculation & Allocation of State Tax Liability. The state and / or
local income or franchise tax of each Includible Corporation shall be determined as if each Includible Corporation were filing on a separate company basis. 
  

	 	A.	 Allocation. In any Tax Year for which the Parent has elected to file a consolidated or combined state and/or local income or franchise tax
return for the Group, payment of any material separate company tax liability by or to the Parent will be paid pursuant to the Settlement provisions of Section IV (D). 

  

	 	B.	 State Insurance Regulation. In the event any state shall require a different procedure with respect to the payment of the federal or state
tax liability of an Includible Corporation of the Group for the purposes of regulating insurance companies, such other method shall be utilized with respect to the Includible Members of the Group affected thereby. 

 VII. Administrative Matters. 
  

	 	A.	 Information. The Subsidiaries shall provide Parent with such information as Parent may need in connection with the preparation of federal
income tax returns for the Group. Parent shall prepare, or have prepared at its expense, the federal consolidated income tax returns of the Group, and Parent and the Subsidiaries shall cooperate with each other in the preparation of such federal
income returns. 

  

	 	B.	 Consent to Settlements. Parent shall inform each Subsidiary of any audits, administrative or judicial proceedings that may affect the tax
liability of the Subsidiaries. Parent shall not settle any such issues without the Subsidiaries’ consent which consent may not be unreasonably withheld. 

  

	 	C.	 Future Subsidiaries. Parent and the Subsidiaries agree to cause any corporation that in the future will qualify as an Includible Corporation
of Parent, to become a party hereto as an additional Subsidiary hereunder. 

  

	 	D.	 Notices. All notices hereunder shall be in writing and telecopied or delivered to the intended recipient at its “Address for
Notices” specified beneath its name on the signature pages hereof or, as to any party, at such other address as shall be designated by such party in a notice to each other party, provided that notices to any Subsidiary shall be given to such
Subsidiary at the “Address for Notice’. Except as otherwise provided in this Agreement, all such communications shall be deemed to have been duly given when transmitted by telecopier or personally delivered or, in the case of a mailed
notice, upon receipt, in each case given or addressed as aforesaid. 

 VIII. Miscellaneous. 

 

	 	A.	 Governing Law. This Agreement shall be governed by, and construed in accordance with, the law of the State of Ohio.

  

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	 	B.	 Waivers. Etc. The terms of this Agreement may be waived, altered or amended only by an instrument in writing duly executed by Parent and the
Subsidiaries. Any such amendment or waiver shall be binding upon Parent and the Subsidiaries. 

  

	 	C.	 Successors and Assigns. This Agreement shall be binding upon and inure to the benefit of the respective successors and assigns of Parent and
the Subsidiaries. 

  

	 	D.	 Counterparts, Integration. This Agreement may be executed in any number of counterparts, all of which taken together shall constitute one and
the same instrument and any of the parties hereto may execute this Agreement by signing any such counterpart. This Agreement constitutes the entire agreement and understanding among the parties hereto and supersedes any and all prior agreements and
understanding, oral or written, relating to the subject matter hereof. 

  

	 	E.	 Number. Unless otherwise provided, all references in the Agreement that are in the singular shall be construed to include the plural, and all
references in the plural shall be construed to include the singular. 

  

	 	F.	 Record Retention. Parent will retain copies of all tax returns, related schedules and work papers, and all material records and other
documents in connection with the provisions of this Agreement until the expiration of the statute of limitations (including extensions) for the taxable years to which such tax returns and other documents relate and until the final determination of
any payments which may be required in respect of such years under this Agreement. Each Subsidiary also shall retain copies of all such tax returns and other documents as may be required by applicable laws and regulations.

 Notwithstanding any prior agreement of the parties, or any prior decision of Parent or the Subsidiaries,
the actions of the officers and employees of the parties which have been taken prior to the date of this agreement concerning the allocation and payment of federal, state and local tax liability are hereby ratified and affirmed, and the parties
agree to be bound by such actions. 
 IN WITNESS WHEREOF, the parties hereto have caused this Tax Sharing Agreement to be duly
executed and delivered as of the day and year first written above. 
  

									
	Nationwide Mutual Insurance Company	 		 	Allied General Agency Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	 One Nationwide Plaza
 Columbus, Ohio 43215
 Attn: SVP–Head of Taxation
	 		 	 One Nationwide Plaza
 Columbus, Ohio 43215
 Attn: SVP–Head of Taxation

  

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	AGMC Reinsurance, Ltd.	 		 	Allied Property And Casualty Insurance Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
		
	Allied Group Inc.	 	AMCO Insurance Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
		
	Allied Texas Agency	 	Atlantic Floridian Insurance Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
		
	American Marine Underwriters	 	Cal-Ag Insurance Service, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 	Senior Vice President–Head of Taxation
		
	Address for Notices:	 	Address for Notices:
		
	One Nationwide Plaza	 	One Nationwide Plaza
	Columbus, Ohio 43215	 	Columbus, Ohio 43215
	 Attn: SVP–Head of Taxation
	 		 	Attn: SVP–Head of Taxation

  

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	Calfarm Insurance Agency	 		 	Corviant Corporation
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Crestbrook Insurance Company	 		 	FutureHealth Corporation
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Depositors Insurance Company	 		 	FutureHealth Technologies Corporation
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	FutureHealth Holding Company	 		 	Gates McDonald & Company of New York
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation

  

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	Gates McDonald & Company	 		 	Insurance Intermediaries, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Gates McDonald Health Plus, Inc.	 		 	National Casualty Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Lone Star General Agency	 		 	Nationwide Affinity Insurance Company of America
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Nationwide Advantage Mortgage Company	 		 	Nationwide Asset Management, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation

  

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	Nationwide Agribusiness Insurance Company	 		 	Nationwide Cash Management Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Nationwide Assurance Company	 		 	Nationwide Better Health, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
	Nationwide Corporation	 		 	Nationwide General Insurance Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Nationwide Document Solutions, Inc.	 		 	Nationwide Global Ventures, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation

  

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	Nationwide Global Holdings, Inc.	 		 	Nationwide Indemnity Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Nationwide Insurance Company of America	 		 	Nationwide Insurance Company of Florida
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Nationwide International Underwriters	 		 	Nationwide Investment Management, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
	Nationwide Management Systems, Inc.	 		 	Nationwide Lloyds
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation

  

 11 

									
	Nationwide Sales Solutions, Inc.	 		 	Nationwide Management & Research Trust
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Premier Agency, Inc.	 		 	Nationwide Property Casualty Insurance Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Scottsdale Indemnity Company	 		 	Nationwide Securities, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Scottsdale Surplus Lines Insurance Company	 		 	Riverview International Group, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation

  

 12 

									
	Titan Automobile Insurance of New Mexico, Inc.	 		 	Scottsdale Insurance Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Titan Insurance Company	 		 	THI Holdings Delaware, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Victoria Automobile Insurance Company	 		 	Titan Indemnity Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Victoria Fire and Casualty Insurance Company	 		 	Titan Insurance Services, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation

  

 13 

									
	Victoria National Insurance Company	 		 	Victoria Financial Corporation
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Victoria Specialty Insurance Company	 		 	Victoria Select Insurance Company
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Western Heritage Insurance Company	 		 	W.I. of Florida, Inc.
	By:	 	 /s/ Pamela A. Biesecker
	 		 	By:	 	 /s/ Pamela A. Biesecker

	Pamela A. Biesecker	 		 	Pamela A. Biesecker
	Senior Vice President–Head of Taxation	 		 	Senior Vice President–Head of Taxation
			
	Address for Notices:	 		 	Address for Notices:
			
	One Nationwide Plaza	 		 	One Nationwide Plaza
	Columbus, Ohio 43215	 		 	Columbus, Ohio 43215
	Attn: SVP–Head of Taxation	 		 	Attn: SVP–Head of Taxation
			
	Whitehall Holdings, Inc.	 		 	
	By:	 	 /s/ Pamela A. Biesecker
	 		 		 	
	Pamela A. Biesecker	 		 	
	Senior Vice President–Head of Taxation	 		 	
			
	Address for Notices:	 		 	
			
	One Nationwide Plaza	 		 	
	Columbus, Ohio 43215	 		 	
	Attn: SVP–Head of Taxation	 		 	

  

 14Amendment No. 2 to the Fund Participation Agreement

 Exhibit 10.24.1 
 AMENDMENT NO. 2 TO FUND PARTICIPATION AGREEMENT 
 This
Amendment No. 2 dated as of the 10th day of December, 2008, is to the Fund Participation Agreement entered into on May 2, 2005 (“Participation Agreement”), made by and among Nationwide Financial Services, Inc.
(including any subsidiaries listed on Exhibit A), Nationwide Fund Advisors (formerly, Gartmore Mutual Fund Capital Trust), which serves as adviser and Nationwide Fund Distributors LLC (formerly, Gartmore Distribution Services, Inc.), which serves as
distributor to the Nationwide Variable Insurance Trust (formerly, Gartmore Variable Insurance Trust) (the “Trust”) with respect to its series of shares of beneficial interest (each, a “Fund”, and collectively, the
“Funds”). In this Agreement, Nationwide Fund Advisors and Nationwide Fund Distributors LLC are collectively referred to as “Nationwide.” 
 WHEREAS, Nationwide Financial Services, Inc. (“NFS”) or a subsidiary or affiliate thereof (collectively referred to as “NFS Affiliate/Subsidiary”) provides administrative and/or
recordkeeping services to variable contracts, which may include, but are not limited to, variable annuity contracts, variable life insurance policies and various retirements plans, which meet the definition of retirement plans under Sections 401,
403 and 457 of the Internal Revenue Code of 1986, as amended (the “Code”) (collectively, “Contracts”); and 
 WHEREAS, NFS Affiliate/Subsidiary may issue variable annuity contracts and variable life insurance policies through separate accounts (“Variable Accounts”) as listed on Exhibit A; and 
 WHEREAS, the Contracts allow for the allocation of net amounts received by NFS to sub-accounts which correspond to each Fund for investment
in shares of the Funds; and 
 WHEREAS, selection of a particular sub-account is made by the contract owner or by participants
in various types of retirement plans and such contract owners and/or participants may reallocate their investment options among the sub-accounts in accordance with the terms of the Contracts; and 
 WHEREAS, NFS and Nationwide mutually desire the inclusion of the Funds as investment options for the Contracts; and 
 WHEREAS, NFS and Nationwide previously have entered into Amendment No. 1 to the Participation Agreement, dated as of May 1, 2006
(“Amendment No. 1”); and 
 WHEREAS, the primary purpose of this Amendment No. 2 is to amend and restate
Exhibit C of Amendment No. 1 to include additional Funds and share classes of the Trust as well as to make certain other changes; and 
 NOW, THEREFORE, NFS and Nationwide mutually agree as follows: 
  

	1.	 The following language is added as a new provision to the Agreement: 

 “DISCLOSURE” 
 Each party may disclose that it has entered into this arrangement. Further, each party may disclose the annual fees payable to Nationwide under this Agreement as set forth in the
Service Fees section and Exhibit C of this Agreement.” 
  

 Page 1 of 7 

	2.	 The Notice section of the Agreement is updated with the following information for NFS: 

 Nationwide Financial Services, Inc. 
 One Nationwide Plaza, 2-02-18 
 Columbus,
Ohio 43215 
 Attention: AVP – NF Investment Offerings 
  

	3.	 Exhibit A to the Participation Agreement is deleted and replaced with the Exhibit A attached hereto. 

  

	4.	 Exhibit C to the Participation Agreement (including to its Amendment No. 1) is amended and restated as shown in Exhibit C to this Amendment
No. 2 attached hereto. 

  

	5.	 All other terms and conditions of the Participation Agreement shall continue in full force and effect. 

 IN WITNESS WHEREOF, the parties hereto have caused this Amendment No. 2 to be executed as of the date written above. 
 NATIONWIDE FINANCIAL SERVICES, INC. 
  

			
	 /s/ Karen R. Colvin

	 By:
	 	 Karen R. Colvin

	 Title:
	 	 AVP – NF Investment Offerings

	
	NATIONWIDE FUND ADVISORS
	
	 /s/ Lee T. Cummings

	 By:
	 	 Lee T. Cummings

	 Title:
	 	 SVP

	
	NATIONWIDE FUND DISTRIBUTORS LLC
	
	 /s/ Lee T. Cummings

	 By:
	 	 Lee T. Cummings

	 Title:
	 	 Principal

  

 Page 2 of 7 

 Exhibit A 
 Subsidiary Life Insurance Companies 
 Nationwide
Life Insurance Company 
 Nationwide Life and Annuity Insurance Company 
 Nationwide Life Insurance Company of America 
 Nationwide Life
and Annuity Company of America 
  

 Page 3 of 7 

 EXHIBIT C 
 TO AMENDMENT NO. 2 OF FUND PARTICIPATION AGREEMENT 
 (amended as of December 10, 2008) 
 NVIT Funds 
  

									
	 	  	Total
Basis
Points per
annum	  	12b-l
Fee	  	Admin
Service
Fee	  	Revenue
Sharing
	Single Manager Funds:	  		  		  		  	
	 NVIT Global Financial Services Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Global Financial Services Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Global Financial Services Fund Class III
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT Global Utilities Fund Class I
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT Global Utilities Fund Class II
	  	50	  	25	  	15	  	10
	 Gartmore NVIT Global Utilities Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Health Sciences Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Health Sciences Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Health Sciences Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Health Sciences Fund Class VI
	  	50	  	25	  	15	  	10
	 NVIT Technology & Communications Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Technology & Communications Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Technology & Communications Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Technology & Communications Fund Class VI
	  	50	  	25	  	15	  	10
	 NVIT Growth Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Growth Fund Class IV
	  	35	  	—  	  	15	  	20
	 NVIT Mid Cap Growth Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Mid Cap Growth Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Mid Cap Growth Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Mid Cap Growth Fund Class IV
	  	18	  	—  	  	15	  	3
	 NVIT U.S. Growth Leaders Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT U.S. Growth Leaders Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT U.S. Growth Leaders Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Nationwide Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Nationwide Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Nationwide Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Nationwide Fund Class IV
	  	35	  	—  	  	15	  	20
	 NVIT Nationwide Leaders Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Nationwide Leaders Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Nationwide Leaders Fund Class III
	  	35	  	—  	  	15	  	20
	 American Funds NVIT Asset Allocation Fund Class II
	  	50	  	25	  	25	  	—  
	 American Funds NVIT Asset Allocation Fund Class VII
	  	65	  	40	  	25	  	—  
	 American Funds NVIT Bond Fund Class II
	  	50	  	25	  	25	  	—  
	 American Funds NVIT Bond Fund Class VII
	  	65	  	40	  	25	  	—  
	 American Funds NVIT Global Growth Fund Class II
	  	50	  	25	  	25	  	—  
	 American Funds NVIT Global Growth Fund Class VII
	  	65	  	40	  	25	  	—  
	 American Funds NVIT Growth Fund Class II
	  	50	  	25	  	25	  	—  
	 American Funds NVIT Growth Fund Class VII
	  	65	  	40	  	25	  	—  
	 American Funds NVIT Growth-Income Fund Class II
	  	50	  	25	  	25	  	—  
	 American Funds NVIT Growth-Income Fund Class VII
	  	65	  	40	  	25	  	—  
	 NVIT Bond Index Fund Class II
	  	40	  	25	  	15	  	—  
	 NVIT Bond Index Fund Class VII
	  	55	  	40	  	15	  	—  
	 NVIT Bond Index Fund Class Y
	  	10	  	—  	  	—  	  	10

  

 Page 4 of 7 

									
	 NVIT International Index Fund Class II
	  	40	  	25	  	15	  	—  
	 NVIT International Index Fund Class VI
	  	40	  	25	  	15	  	—  
	 NVIT International Index Fund Class VIII
	  	55	  	40	  	15	  	—  
	 NVIT International Index Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Mid Cap Index Fund Class I
	  	25*	  	—  	  	15	  	10*
		
		  	 * For Products launched before 11-1-97,

35 Total Basis Points per annum and 15bps.
 Revenue Sharing

					
	 NVIT Mid Cap Index Fund Class II
	  	40	  	25	  	15	  	—  
	 NVIT Mid Cap Index Fund Class III
	  	15	  	—  	  	15	  	—  
	 NVIT Mid Cap Index Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT S&P 500 Index Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT S&P 500 Index Fund Class II
	  	40	  	25	  	15	  	—  
	 NVIT S&P 500 Index Fund Class IV
	  	10	  	—  	  	10	  	—  
	 NVIT S&P 500 Index Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Small Cap Index Fund Class II
	  	40	  	25	  	15	  	—  
	 NVIT Small Cap Index Fund Class VII
	  	55	  	40	  	15	  	—  
	 NVIT Small Cap Index Fund Class Y
	  	10	  	—  	  	—  	  	10
	 Federated NVIT High Income Bond Fund Class I
	  	35	  	—  	  	15	  	20
	 Federated NVIT High Income Bond Fund Class III
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT Developing Markets Fund Class I
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT Developing Markets Fund Class II
	  	50	  	25	  	15	  	10
	 Gartmore NVIT Emerging Markets Fund Class I
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT Emerging Markets Fund Class II
	  	50	  	25	  	15	  	10
	 Gartmore NVIT Emerging Markets Fund Class III
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT Emerging Markets Fund Class VI
	  	50	  	25	  	15	  	10
	 Gartmore NVIT International Equity Fund Class I
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT International Equity Fund Class II
	  	50	  	25	  	15	  	10
	 Gartmore NVIT International Equity Fund Class III
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT International Equity Fund Class VI
	  	50	  	25	  	15	  	10
	 Gartmore NVIT Worldwide Leaders Fund Class I
	  	35	  	—  	  	15	  	20
	 Gartmore NVIT Worldwide Leaders Fund Class II
	  	50	  	25	  	15	  	10
	 Gartmore NVIT Worldwide Leaders Fund Class III
	  	35	  	—  	  	15	  	20
	 J.P. Morgan NVIT Balanced Fund Class I
	  	35	  	—  	  	15	  	20
	 J.P. Morgan NVIT Balanced Fund Class IV
	  	35	  	—  	  	15	  	20
	 Van Kampen NVIT Comstock Value Fund Class I
	  	35	  	—  	  	15	  	20
	 Van Kampen NVIT Comstock Value Fund Class II
	  	50	  	25	  	15	  	10
	 Van Kampen NVIT Comstock Value Fund Class IV
	  	35	  	—  	  	15	  	20
	 Van Kampen NVIT Multi Sector Bond Fund Class I
	  	35	  	—  	  	15	  	20
	 Van Kampen NVIT Real Estate Fund Class I
	  	25	  	—  	  	15	  	10
	 Van Kampen NVIT Real Estate Fund Class II
	  	50	  	25	  	15	  	10
	 Neuberger Berman NVIT Socially Responsible Fund Class I
	  	20	  	—  	  	5	  	15
	 Neuberger Berman NVIT Socially Responsible Fund Class II
	  	451	  	251	  	5	  	15
	 Neuberger Berman NVIT Socially Responsible Fund Class Y
	  	15	  	—  	  	—  	  	15
	 Neuberger Berman NVIT Multi Cap Opportunities Fund Class I
	  	25	  	—  	  	15	  	10
	 Neuberger Berman NVIT Multi Cap Opportunities Fund Class II
	  	35	  	25	  	10	  	—  
	 Lehman Brothers NVIT Core Plus Bond Fund Class I
	  	25	  	—  	  	15	  	10
	 Lehman Brothers NVIT Core Plus Bond Fund Class II
	  	50	  	25	  	15	  	10
	 Lehman Brothers NVIT Core Plus Bond Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Enhanced Income Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Enhanced Income Fund Class VII
	  	65	  	40	  	10	  	15
	 NVIT Enhanced Income Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Government Bond Fund Class I
	  	35	  	—  	  	15	  	20

  

	1	 The Total Basis Points per Annum is 0.29% and the 12b-1 Fee is 0.09% through August 1, 2009. 

  

 Page 5 of 7 

									
	 NVIT Government Bond Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Government Bond Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Government Bond Fund Class IV
	  	35	  	—  	  	15	  	20
	 NVIT Money Market Fund Class I
	  	40	  	—  	  	15	  	25
	 NVIT Money Market Fund Class IV
	  	30	  	—  	  	15	  	15
	 NVIT Money Market Fund Class V
	  	35	  	—  	  	10	  	25
	 NVIT Money Market Fund II
	  	55	  	25	  	15	  	15
	 Nationwide NVIT Money Market Fund Y
	  	25	  	—  	  	—  	  	25
	 NVIT Short Term Bond Fund Class I
	  	25	  	—  	  	15	  	10
	 NVIT Short Term Bond Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Short Term Bond Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Core Bond Fund Class I
	  	25	  	—  	  	15	  	10
	 NVIT Core Bond Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Core Bond Fund Class Y
	  	10	  	—  	  	—  	  	10
					
	 Nationwide Multi-Manager Funds:
	  		  		  		  	
	 NVIT Multi-Manager International Value Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager International Value Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Multi-Manager International Value Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager International Value Fund Class IV
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager International Value Fund Class VI
	  	50	  	25	  	15	  	10
	 NVIT Multi-Manager International Value Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Multi-Manager Small Cap Growth Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Small Cap Growth Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Multi-Manager Small Cap Growth Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Small Cap Growth Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Multi-Manager Small Cap Value Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Small Cap Value Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Multi-Manager Small Cap Value Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Small Cap Value Fund Class IV
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Small Cap Value Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Multi-Manager Small Company Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Small Company Fund Class II
	  	50	  	25	  	15	  	10
	 NVIT Multi-Manager Small Company Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Small Company Fund Class IV
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Small Company Fund Class Y
	  	10	  	—  	  	—  	  	10
	 NVIT Multi-Manager Large Cap Growth Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Large Cap Growth Fund Class II
	  	60	  	25	  	15	  	20
	 NVIT Multi-Manager Large Cap Growth Fund Class Y
	  	20	  	—  	  	—  	  	20
	 NVIT Multi-Manager Large Cap Value Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Large Cap Value Fund Class II
	  	60	  	25	  	15	  	20
	 NVIT Multi-Manager Large Cap Value Fund Class Y
	  	20	  	—  	  	—  	  	20
	 NVIT Multi-Manager Mid Cap Growth Fund Class I
	  	27	  	—  	  	7	  	20
	 NVIT Multi-Manager Mid Cap Growth Fund Class II
	  	51	  	242	  	7	  	20
	 NVIT Multi-Manager Mid Cap Growth Fund Class Y
	  	20	  	—  	  	—  	  	20
	 NVIT Multi-Manager Mid Cap Value Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager Mid Cap Value Fund Class II
	  	46	  	25	  	1	  	20
	 NVIT Multi-Manager Mid Cap Value Fund Class Y
	  	20	  	—  	  	—  	  	20
	 NVIT Multi-Manager International Growth Fund Class I
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager International Growth Fund Class II
	  	60	  	25	  	15	  	20
	 NVIT Multi-Manager International Growth Fund Class III
	  	35	  	—  	  	15	  	20
	 NVIT Multi-Manager International Growth Fund Class VI
	  	60	  	25	  	15	  	20
	 NVIT Multi-Manager International Growth Fund Class Y
	  	20	  	—  	  	—  	  	20
	Cardinal Fund of Funds:	  		  		  		  	

  

	2	 0.25% through June 30, 2008. 

  

 Page 6 of 7 

									
	 NVIT Cardinal Aggressive Fund Class I
	  	18	  	—  	  	5	  	13
	 NVIT Cardinal Aggressive Fund Class II
	  	27	  	9	  	5	  	13
	 NVIT Cardinal Balanced Fund Class I
	  	18	  	—  	  	5	  	13
	 NVIT Cardinal Balanced Fund Class II
	  	27	  	9	  	5	  	13
	 NVIT Cardinal Capital Appreciation Fund Class I
	  	18	  	—  	  	5	  	13
	 NVIT Cardinal Capital Appreciation Fund Class II
	  	27	  	9	  	5	  	13
	 NVIT Cardinal Conservative Fund Class I
	  	18	  	—  	  	5	  	13
	 NVIT Cardinal Conservative Fund Class II
	  	27	  	9	  	5	  	13
	 NVIT Cardinal Moderate Fund Class I
	  	18	  	—  	  	5	  	13
	 NVIT Cardinal Moderate Fund Class II
	  	27	  	9	  	5	  	13
	 NVIT Cardinal Moderately Aggressive Fund Class I
	  	18	  	—  	  	5	  	13
	 NVIT Cardinal Moderately Aggressive Fund Class II
	  	27	  	9	  	5	  	13
	 NVIT Cardinal Moderately Conservative Fund Class I
	  	18	  	—  	  	5	  	13
	 NVIT Cardinal Moderately Conservative Fund Class II
	  	27	  	9	  	5	  	13
					
	 ID Fund of Funds:
	  		  		  		  	
	 Nationwide NVIT Investor Destinations Aggressive Fund Class II
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Aggressive Fund Class VI
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Conservative Fund Class II
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Conservative Fund Class VI
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Moderate Fund Class II
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Moderate Fund Class VI
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Moderately Aggressive Fund Class II
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Moderately Aggressive Fund Class VI
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Moderately Conservative Fund Class II
	  	40	  	25	  	15	  	—  
	 Nationwide NVIT Investor Destinations Moderately Conservative Fund Class VI
	  	40	  	25	  	15	  	—  
					
	 Other Rates:
	  		  		  		  	
	 NVIT Health Sciences Class III – Choice Venue Product Only
	  	50	  	—  	  	15	  	35
	 NVIT U.S. Growth Leaders Fund Class III – Choice Venue Product Only
	  	50	  	—  	  	15	  	35
	 2003 New VA/VL Menus:
	  		  		  		  	
	 Van Kampen NVIT Multi-Sector Bond Fund Class I
	  	40	  	—  	  	15	  	25
	 Federated NVIT High Income Bond Fund Class I
	  	40	  	—  	  	15	  	25
	 Class IV Shares of specific NVIT funds (Provident Distribution Only):
	  		  		  		  	
	 NVIT S&P 500 Index Fund
	  	10	  	—  	  	—  	  	10
	 NVIT Mid Cap Growth Fund
	  	18	  	—  	  	15	  	3
	 NVIT Money Market Fund
	  	30	  	—  	  	15	  	15
					
	 457 and 401(k):
	  		  		  		  	
	 Equity Funds
	  	40	  	—  	  	15	  	25
	 Fixed Income
	  	35	  	—  	  	15	  	20
	 NVIT Money Market Fund
	  	40	  	—  	  	15	  	25
					
	 Nationwide Trust Company Program – One-Time Set-Up Fee for funds added to the program beginning in October,
2002
	  	$1,500	  		  		  	

  

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