485BPOS 1 d904905d485bpos.htm WRL BENEFACTOR WRL Benefactor

As filed with the Securities and Exchange Commission on October 2, 2020

Registration No. 333-249193

811-21929

 

 

 

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

 

FORM N-6

 

 

REGISTRATION STATEMENT

UNDER

THE SECURITIES ACT OF 1933

Pre-Effective Amendment No.     

Post-Effective Amendment No. 1

and

REGISTRATION STATEMENT

UNDER

THE INVESTMENT COMPANY ACT OF 1940

   Amendment No. 27   ☒

 

 

WRL SERIES LIFE ACCOUNT G

(Exact Name of Registrant)

 

 

TRANSAMERICA LIFE INSURANCE COMPANY

(Name of Depositor)

(Former Depositor, Transamerica Premier Life Insurance Company)

4333 Edgewood Road, NE

Cedar Rapids, IA 52499

(Address of Depositor’s Principal Executive Offices)

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

Brian Stallworth, Esq.

Transamerica Life Insurance Company

c/o Office of the General Counsel

4333 Edgewood Road, N.E.

Cedar Rapids, IA 52499-4240

(Name and Address of Agent for Service)

 

 

Approximate Date of Proposed Public Offering: Continuous

It is proposed that this filing become effective:

 

☒

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

 

☐

on (date) pursuant to paragraph (b) of Rule 485

 

☐

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

 

☐

on (date) pursuant to paragraph (a)(1) of Rule 485

If appropriate, check the following box:

 

☐

This post-effective amendment designates a new effective date for a previously filed post-effective amendment

 

 

 

Registrant is filing this post-effective amendment (the “Amendment”) for the sole purpose of updating Part  C included in the Registration Statement. The Amendment is not intended to amend or delete any part of the Registration Statement except as specifically noted herein. Parts A and B included in the Registration Statement (Files Nos. 811-21929 and 333-249193) filed on October 1, 2020, are hereby incorporated by reference to the extent required by applicable law.

PART C - OTHER INFORMATION

 

Item 26.

   

Exhibits

(a)

       Board of Directors Resolution
   (i)    Resolution of the Board of Directors of Western Reserve establishing the separate account (1)
   (ii)    Resolution of the Board of Directors of Transamerica Life Insurance Company Approving Plan of Merger with Transamerica Premier Life Insurance Company. (18)
   (iii)    Resolution of the Board of Directors of Transamerica Premier Life Insurance Company Approving Plan of Merger with Transamerica Life Insurance Company. (18)

(b)

       Custodial Agreements – Not Applicable

(c)

       Underwriting Contracts
   (i)    Amended and Restated Principal Underwriting Agreement between Transamerica Capital, Inc. and Transamerica Life Insurance Company, on its own and on behalf of the Separate Account. (16)

(d)

       Contracts
   (i)    Specimen Flexible Premium Variable Life Insurance Policy – Forms VL15 and VL16 (3)
   (ii)    Living Benefit Rider (an Accelerated Death Benefit (2)

(e)

       Applications
      Application for Flexible Premium Variable Life Insurance Policy (5)

(f)

       Depositor’s Certificate of Incorporation and By-Laws
   (i)    Articles of Incorporation of Transamerica Life Insurance Company. (17)
   (ii)    Bylaws of Transamerica Life Insurance Company. (17)

(g)

       Reinsurance Contracts– Not Applicable

(h)

       Participation Agreements
   (i)    Participation Agreement among Transamerica Series Trust and Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, Monumental Life Insurance Company, and Western Reserve Life Assurance Co. of Ohio dated May 1, 2013 (9)
   (ii)    Amendment No. 1 dated May  1, 2013 to Participation Agreement among Transamerica Series Trust and Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, Monumental Life Insurance Company, and Western Reserve Life Assurance Co. of Ohio dated May 1, 2013 (9)
   (iii)    Revision to Schedule A dated September  3, 2013 of the Participation Agreement among Transamerica Series Trust and Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, Monumental Life Insurance Company, and Western Reserve Life Assurance Co. of Ohio dated May 1, 2013 (9)
   (iv)    Revision to Schedule A dated September  18, 2013 of the Participation Agreement among Transamerica Series Trust and Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, Monumental Life Insurance Company, and Western Reserve Life Assurance Co. of Ohio dated May 1, 2013 (9)
   (v)    Revision to Schedule A dated October  31, 2013 of the Participation Agreement among Transamerica Series Trust and Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, Monumental Life Insurance Company, and Western Reserve Life Assurance Co. of Ohio dated May 1, 2013 (9)
   (vi)    Revision to Schedule A dated May  1, 2014 of the Participation Agreement among Transamerica Series Trust and Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, Monumental Life Insurance Company, and Western Reserve Life Assurance Co. of Ohio dated May 1, 2013 (11)

 

1

   (vii)    Revision to Schedule A dated July  1, 2014 of the Participation Agreement among Transamerica Series Trust and Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, Monumental Life Insurance Company, and Western Reserve Life Assurance Co. of Ohio dated May 1, 2013 (11)
   (viii)    Amendment No. 2 dated November  10, 2014 to Participation Agreement among Transamerica Series Trust and Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, and Transamerica Premier Life Insurance Company dated May 1, 2013 (11)
   (ix)    Amended Schedule A to Participation Agreement dated 5-1-2015 (12)
   (x)    Amended Schedule A to Participation Agreement dated 12-18-2015 (TST) (12)
   (xi)    Amended Schedule A to Participation Agreement dated 3-21-2016 (TST) (12)
   (xii)    Amended Schedule A to Participation Agreement dated 5-01-2016 (TST) (12)
   (xiii)    Amended Schedule A to Participation Agreement dated 12-16-2016 (TST) (13)
   (xiv)    Amended Schedule A to Participation Agreement dated 5-1-2017 (TST) 13)
   (xv)    Amended Schedule A to Participation Agreement dated 9-29-2017 (TST) (14)
   (xvi)    Amended Schedule A to Participation Agreement dated 2-1-2018 (TST) (14)
   (xvii)    Amended Schedule A to Participation Agreement dated 5-1-2018 (TST) (14)
   (xviii)    Amended Schedule A to Participation Agreement dated 11-1-2018 (TST) (15)

(i)

       Administrative Contracts – Not Applicable

(j)

       Other Material Contracts – Not Applicable

(k)

       Legal Opinion
   (i)    Opinion and Consent of Counsel. (19)

(l)

       Actuarial Opinion – Not Applicable

(m)

       Sample Hypothetical Illustration – Not Applicable

(n)

       Other Opinions:
   (i)    Consent of Independent Registered Public Accounting Firm (19)

(o)

       Omitted Financial Statements – Not Applicable

(p)

       Initial Capital Agreements – Not Applicable

(q)

       Redeemability Exemption
   (i)    Memorandum describing Transamerica Life Insurance Company’s Issuance, Transfer and Redemption Procedures. (18)

(r)

       Powers of Attorney (18)
      Blake S. Bostwick
      Fred Gingerich
      Mark W. Mullin
      David Schulz
      C. Michiel van Katwijk

 

(1)

This exhibit was previously filed on Pre-Effective Amendment No. 1 to Form N-6 Registration Statement dated January 31, 2003 (File No. 333-100993) and is incorporated herein by reference.

(2)

This exhibit was previously filed on the Initial Registration Statement to Form S-6 Registration Statement dated April 5, 2001 (File No. 333-58322) and is incorporated herein by reference.

(3)

This exhibit was previously filed on the Initial Registration Statement to Form N-6 Registration System dated July 17, 2006 (File No. 333-135803) and is incorporated herein by reference.

(4)

This exhibit was previously filed on Pre-Effective Amendment No. 1 to Form N-6 dated December 21, 2006 (File No. 333-135803) and is incorporated herein by reference.

(5)

This exhibit was previously filed on the Initial Registration Statement to Form N-6 Registration Statement dated October 16, 2007 (File 333-144117).

 

2

(6)

This exhibit was previously filed on Pre-Effective Amendment No. 2 to Form N-6 Registration Statement dated April 21, 2008 (File 333-135803) and is incorporated herein by reference.

(7)

This exhibit was previously filed on the Initial Registration Statement dated October 1, 2014 (File No. 333-199047) and is incorporated herein by reference.

(8)

This exhibit was previously filed on Post-Effective Amendment No. 9 to Form N-4 Registration Statement dated April 25, 2013 (File No. 333-146323) and is no longer applicable.

(9)

This exhibit previously filed on Post-Effective amendment No. 16 to Form N-6 Registration Statement dated April 29, 2014 (File No. 333-110315) and is incorporated herein by reference.

(10)

Incorporated herein by reference to initial filing to Form N-4 Registration Statement (File 333-138040) filed on October 17, 2006 and is no longer applicable

(11)

This exhibit was previously filed on Post-Effective Amendment No. 1 to Form N-6 Registration Statement (File No. 333-199047) filed on April 28, 2015 and is incorporated herein by reference.

(12)

This exhibit was previously filed on Post-Effective Amendment No. 2 to Form N-6 Registration Statement (File No. 333-199047) filed on April 27, 2016 and is incorporated herein by reference.

(13)

This exhibit was previously filed on Post-Effective Amendment No. 3 to Form N-6 Registration Statement (File No. 333-199047) filed on April 27, 2017 and is incorporated herein by reference.

(14)

This exhibit was previously filed on Post-Effective Amendment No.4 to Form N-6 Registration Statement dated April 27, 2018 (File No. 333-199047) and is incorporated herein by reference.

(15)

This exhibit was previously filed on Post-Effective Amendment No.6 to Form N-6 Registration Statement dated April 24, 2020 (File No. 333-199047) and is incorporated herein by reference.

(16)

This exhibit was previously filed on Pre-Effective Amendment No. 1 to Form N-4 Registration Statement (File No. 333-185573) filed on April 10, 2013and is incorporated herein by reference.

(17)

This exhibit was previously filed on Initial Filing of Form N-4 Registration Statement (File No. 333-169445) filed on September 17, 2010, and is incorporated herein by reference.

(18)

This exhibit was previously filed on the Initial Filing to Form N-6 Registration Statement dated October 1, 2020 (File No. 333-249193) and is incorporated herein by reference.

(19)

Filed herewith.

 

Item 27.

Directors and Officers of the Depositor

 

Name

   

Principal Business
Address

   

Position and Offices with Depositor

Blake S. Bostwick    (1)    Director and President
Fred Gingerich    (3)    Controller and Vice President
Mark W. Mullin    (2)    Director and Chairman of the Board
David Schulz    (3)    Director, Chief Tax Officer and Senior Vice President
C. Michiel van Katwijk    (2)   

Director, Chief Financial Officer,

Executive Vice President, and Treasurer

Karyn Polak    (2)   

Director, Secretary, General Counsel

and Senior Vice President

 

(1)

1801 California Street, Suite 5200, Denver, CO 80202-2642

(2)

100 Light St., Baltimore, MD 21202

(3)

4333 Edgewood Road, N.E., Cedar Rapids, Iowa 52499-0001

 

3

Item 28. Persons Controlled by or under Common Control with the Depositor or Registrant

 

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business

25 East 38th Street, LLC

 

   Delaware   Sole Member: Yarra Rapids, LLC   Real estate investments

239 West 20th Street, LLC

 

   Delaware   Sole Member: Yarra Rapids, LLC   Real estate investments

313 East 95th Street, LLC

 

   Delaware   Sole Member: Yarra Rapids, LLC   Real estate investments

319 East 95th Street, LLC

 

   Delaware   Sole Member: Yarra Rapids, LLC   Real estate investments
AEGON Affordable Housing Debt Fund I, LLC   Delaware  

Members: AHDF Manager I, LLC (0.01%), Managing Member; Transamerica Life Insurance Company (5%); non-AEGON affiliates: Dominium Taxable Fund I, LLC (94.99%)

 

   Affordable housing loans
AEGON AM Funds, LLC   Delaware  

AEGON USA Investment Management, LLC is the Manager; equity will be owned by clients/Investors of AEGON USA Investment Management, LLC

 

   To serve as a fund for a client and offer flexibility to accommodate other similarly situated clients.
AEGON Asset Management Services, Inc.   Delaware  

100% AUSA Holding, LLC

 

   Registered investment advisor
Aegon Community Investments 50, LLC   Delaware  

Members: Aegon Community Investments 50, LLC (0.10%); Transamerica Financial Life Insurance Company (25.49750%); Transamerica Premier Life Insurance Company (25.49750%); non-AEGON affiliate, Citibank, N.A. (48.9950%)

 

   Investments
Aegon Community Investments 51, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 52, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 53, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 54, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 55, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 56, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 57, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 58, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 59, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 60, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 61, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Aegon Community Investments 62, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
AEGON Direct Marketing Services, Inc.   Maryland  

Transamerica Premier Life Insurance Company owns 103,324 shares; Commonwealth General Corporation owns 37,161 shares

 

   Marketing company

AEGON Direct Marketing Services International, LLC

 

   Maryland   100% AUSA Holding, LLC   Marketing arm for sale of mass marketed insurance coverage

AEGON Direct Marketing Services Mexico, S.A. de C.V.

 

   Mexico   100% AEGON DMS Holding B.V.   Provide management advisory and technical consultancy services.
AEGON Direct Marketing Services Mexico Servicios, S.A. de C.V.   Mexico   100% AEGON DMS Holding B.V.  

Provide marketing, trading, telemarketing and advertising services in favor of any third party, particularly in favor of insurance and reinsurance companies.

 

AEGON Energy Management, LLC   Delaware  

Sole Member: AEGON USA Realty Advisors, LLC

 

   Investments
AEGON Financial Services Group, Inc.   Minnesota  

100% Transamerica Life Insurance Company

 

   Marketing
AEGON Funding Company, LLC.   Delaware   Sole Member: Transamerica Corporation  

Issue debt securities-net proceeds used to make loans to affiliates

 

Aegon Global Services, LLC   Iowa  

Sole Member: Commonwealth General Corporation

 

   Holding company
AEGON Institutional Markets, Inc.   Delaware   100% Commonwealth General Corporation  

Provider of investment, marketing and administrative services to insurance companies

 

AEGON Life Insurance Agency Inc.   Taiwan  

100% AEGON Direct Marketing Services, Inc. (Taiwan Domiciled)

 

   Life insurance
Aegon LIHTC Fund 50, LLC   Delaware  

Members: Aegon Community Investments 50, LLC (0.01%); Transamerica Financial Life Insurance Company (25.49750%); Transamerica Premier Life Insurance Company (25.49750%); non-affiliate of AEGON, Citibank, N.A. (48.9950%)

 

   Investments
Aegon LIHTC Fund 51, LLC   Delaware  

Members: Aegon Community Investments 51, LLC (.01%) as Managing Member; non-affiliate of AEGON, Citibank, N.A. (99.99%)

 

   Investments
Aegon LIHTC Fund 52, LLC   Delaware  

Members: Transamerica Financial Life Insurance Company (10.18%); Transamerica Life Insurance Company (1%); Managing Member - Aegon Community Investments 52, LLC (0.01%); non-affiliates of AEGON, Citibank, N.A. (49%); California Bank & Trust (5.21%); Pacific West Bank (7.58%); Ally Bank (11.35%); US Bank (7.58%); Bank of the West (7.46%)

 

   Investments
Aegon LIHTC Fund 54, LLC   Delaware  

Non-Member Manager Aegon Community Investments 54, LLC (0%); Members: non-affiliate of Aegon, FNBC Leasing Corporation (100%)

 

   Investments

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
Aegon LIHTC Fund 55, LLC   Delaware  

Members: Managing Member - Aegon Community Investments 55, LLC (.01%); Transamerica Premier Life Insurance Company (2.82%); non-affiliates of AEGON, Bank of Hope (14.26%); CMFG Life Insurance Company (9.72%); Citibank, N.A. (21.69%); ZB National Association (1.81%); Ally Bank (8.21%); U.S. Bancorp Community Development Corporation (22.10%); Lake City Bank (1.47%); The Guardian Life Insurance Company of America (10.45%); Minnesota Life Insurance Company (7.46%)

 

   Investments
Aegon LIHTC Fund 57, LLC   Delaware  

Members: Managing Member - Aegon Community Investments 57, LLC (.01%); non-affiliate of AEGON, Bank of America, N.A. as Investor Member (99.99%)

 

   Investments
Aegon LIHTC Fund 58, LLC   Delaware  

Members: Managing Member - Aegon Community Investments 58, LLC (0.01%); Transamerica Premier Life Insurance Company (12%); non-affiliates of AEGON, Allstate Insurance Company (12%); Allstate Life Insurance Company (12%); Ally Bank (17%); CMFG Life Insurance Company (8.05%); Santander Bank, N.A. (22.25%); U.S. Bancorp Community Development Corporation (19.47%); Zions Bancorporation, N.A. (6.35%)

 

   Investments
Aegon LIHTC Fund 60, LLC   Delaware  

Sole Member: Aegon Community Investments 60, LLC

 

   Investments
Aegon LIHTC Fund 61, LLC   Delaware  

Non-Member Manager Aegon Community Investments 61, LLC (0%); Members: non-affiliate of Aegon, HSBC Bank, N.A. (100%)

 

   Investments
Aegon LIHTC Fund 62, LLC   Delaware  

Sole Member: Aegon Community Investments 62, LLC

 

   Investments
AEGON Managed Enhanced Cash, LLC   Delaware  

Members: Transamerica Life Insurance Company (62.9705%) ; Transamerica Premier Life Insurance Company (37.0295%)

 

   Investment vehicle for securities lending cash collateral
AEGON Management Company   Indiana  

100% Transamerica Corporation

 

   Holding company
Aegon Market Neutral Income Fund, LLC   Delaware  

AEGON USA Investment Management, LLC is the sole Member until the first Investor buys in, then the entity will be managed by a 3-Member Board of Managers.

 

   Investments

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
Aegon Multi-Family Equity Fund, LLC   Delaware  

Members: Transamerica Life Insurance Company (15.83333%); Transamerica Financial Life Insurance Company (5%); Transamerica Premier Life Insurance Company (4.16667%); non-affiliates of AEGON: Landmark Real Estate Partners VIII, L.P. (72.1591%)

 

   Investments

Aegon Opportunity Zone Fund Joint Venture 1, LLC

 

   Delaware   Sole Member: Aegon OZF Investments 1, LLC   Investments
Aegon OZF Investments 1, LLC   Delaware  

Sole Member: AEGON USA Realty Advisors, LLC

 

   Investments
Aegon Private Opportunities Partners I, LLC   Delaware  

Sole member: Transamerica Life Insurance Company

 

   Investments (private equity)
Aegon Upstream Energy Fund, LLC   Delaware  

Sole Member: AEGON Energy Management, LLC

 

   Investments

AEGON USA Asset Management Holding, LLC

 

   Iowa   Sole Member: AUSA Holding, LLC   Holding company
AEGON USA Investment Management, LLC   Iowa  

Sole Member: AEGON USA Asset Management Holding, LLC

 

   Investment advisor
AEGON USA Real Estate Services, Inc.   Delaware   100% AEGON USA Realty Advisors, Inc.  

Real estate and mortgage holding company

 

AEGON USA Realty Advisors, LLC   Iowa  

Sole Member: AEGON USA Asset Management Holding, LLC

 

   Administrative and investment services

AEGON USA Realty Advisors of California, Inc.

 

   Iowa   100% AEGON USA Realty Advisors, Inc.   Investments
Aegon Workforce Housing Boynton Place REIT, LLC   Delaware  

Sole Member: Aegon Worforce Housing Separate Account 1, LLC

 

   Multifamily private equity structure with third-party Investor
Aegon Workforce Housing Fund 2 Holding Company, LLC   Delaware  

Sole Member: Aegon Workforce Housing Fund 2, LP

 

   Holding company
Aegon Workforce Housing Fund 2, LP   Delaware  

General Partner is AWHF2 General Partner, LLC. Fund Partners: Transamerica Life Insurance Company (63%), Transamerica Financial Life Insurance Company (20%) and Transamerica Premier Life Insurance Company (17%)

 

   Investments
Aegon Workforce Housing Fund 3 Holding Company, LLC   Delaware  

Sole Member: Aegon Workforce Housing Fund 3, LP

 

   Holding company
Aegon Workforce Housing Fund 3, LP   Delaware  

General Partner is AWHF3 General Partner, LLC. Fund Partners: Transamerica Life Insurance Company (60%), Transamerica Financial Life Insurance Company (10%) and Transamerica Premier Life Insurance Company (30%)

 

   Investments
Aegon Workforce Housing Park at Via Rosa REIT, LLC   Delaware  

Sole Member: Aegon Worforce Housing Separate Account 1, LLC

 

   Multifamily private equity structure with third-party Investor
Aegon Workforce Housing Separate Account 1, LLC   Delaware   Undecided as of 11/1/19  

Multifamily private equity structure with third-party Investor

 

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
AHDF Manager I, LLC   Delaware  

Sole Member: AEGON USA Realty Advisors, LLC

 

   Investments
ALH Properties Eight LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Eleven LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Four LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Nine LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Seven LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Seventeen LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Sixteen LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Ten LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Twelve LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
ALH Properties Two LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
AMFETF Manager, LLC   Delaware  

Sole Member: AEGON USA Realty Advisors, LLC

 

   Investments
AMTAX HOLDINGS 308, LLC   Ohio  

TAHP Fund II, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 347, LLC   Ohio  

TAHP Fund II, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 388, LLC   Ohio  

TAHP Fund II, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 483, LLC   Ohio  

TAHP Fund I, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 559, LLC   Ohio  

TAHP Fund I, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 561, LLC   Ohio  

TAHP Fund VII, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 588, LLC   Ohio  

TAHP Fund I, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 613, LLC   Ohio  

Garnet LIHTC Fund VII, LLC - 99% Member; Cupples State LIHTC Investors, LLC - 1% Member; TAH Pentagon Funds, LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 639, LLC   Ohio  

TAHP Fund I, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 649, LLC   Ohio  

TAHP Fund I, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
AMTAX HOLDINGS 672, LLC   Ohio  

TAHP Fund I, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
AMTAX HOLDINGS 713, LLC   Ohio  

TAHP Fund II, LLC - 100% Member; TAH Pentagon Funds LLC - non-owner Manager

 

   Affordable housing
Apollo Housing Capital Arrowhead Gardens, LLC   Delaware  

Sole Member: Garnet LIHTC Fund XXXV, LLC

 

   Affordable housing
AUIM Credit Opportunities Fund, LLC   Delaware  

Members: AEGON USA Investment Management, LLC (98.36%); non-affiliate of AEGON (1.64%)

 

   Investment vehicle
AUSA Holding, LLC   Maryland  

Sole Member: 100% Transamerica Corporation

 

   Holding company
AUSA Properties, Inc.   Iowa  

100% AEGON USA Realty Advisors, LLC

 

   Own, operate and manage real estate
AWHF2 General Partner, LLC   Delaware  

Sole Member: AEGON USA Realty Advisors, LLC

 

   Investments
AWHF3 General Partner, LLC   Delaware  

Sole Member: AEGON USA Realty Advisors, LLC

 

   Investments
AWHSA Manager 1, LLC   Delaware  

Sole Member: AEGON USA Realty Advisors, LLC

 

   Multifamily private equity structure with third-party Investor
Barfield Ranch Associates, LLC   Florida  

Members: Mitigation Manager, LLC (50%); non-affiliate of AEGON, OBPFL-Barfield, LLC (50%)

 

   Investments
Bay State Community Investments I, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments in low income housing tax credit properties
Bay State Community Investments II, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments in low income housing tax credit properties
Carle Place Leasehold SPE, LLC   Delaware  

Sole Member: Transamerica Financial Life Insurance Company

 

   Lease holder
Cedar Funding, Ltd.   Cayman Islands  

100% Transamerica Life Insurance Company

 

   Investments
Commonwealth General Corporation   Delaware  

100% Transamerica Corporation

 

   Holding company
Creditor Resources, Inc.   Michigan  

100% AUSA Holding, LLC

 

   Credit insurance
CRI Solutions Inc.   Maryland  

100% Creditor Resources, Inc.

 

   Sales of reinsurance and credit insurance
Cupples State LIHTC Investors, LLC   Delaware  

Sole Member: Garnet LIHTC Fund VIII, LLC

 

   Investments
Equitable AgriFinance, LLC   Delaware  

Members: AEGON USA Realty Advisors, LLC (50%); AXA Equitable Life Insurance Company, a non-affiliate of AEGON (50%)

 

   Agriculturally-based real estate advisory services
FD TLIC, Limited Liability Company   New York  

100% Transamerica Life Insurance Company

 

   Broadway production
FGH Realty Credit LLC   Delaware  

Sole Member: FGH USA, LLC

 

   Real estate
FGH USA LLC   Delaware  

Sole Member: RCC North America LLC

 

   Real estate

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
Fifth FGP LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
Financial Planning Services, Inc.   District of Columbia  

100% Commonwealth General Corporation

 

   Management services
First FGP LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
Fourth FGP LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
Garnet Assurance Corporation   Kentucky  

100% Transamerica Life Insurance Company

 

   Investments
Garnet Assurance Corporation II   Iowa  

100% Commonwealth General Corporation

 

   Business investments
Garnet Assurance Corporation III   Iowa  

100% Transamerica Life Insurance Company

 

   Business investments
Garnet Community Investments, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments III, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Business investments
Garnet Community Investments IV, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments V, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments VI, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments VII, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments VIII, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments IX, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments X, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments XI, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments XII, LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Investments
Garnet Community Investments XVIII, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XX, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXIV, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXV, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investment XXVI, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXVII, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investment XXVIII, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXIX, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXX, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
Garnet Community Investments XXXI, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXXII, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXXIII, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXXIV, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXXV, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXXVI, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXXVII, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXXVIII, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XXXIX, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XL, LLC   Delaware  

Sole Member - Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XLI, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XLII, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XLIII, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XLIV, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XLVI, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XLVII, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XLVIII, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet Community Investments XLIX, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Garnet ITC Fund XLIII, LLC   Delaware  

Members: Garnet Community Investments XLIII, LLC (0%) asset Manager: non-affiliate of AEGON, Solar TC Corp. (100%) Investor Member

 

   Investments
Garnet LIHTC Fund III, LLC   Delaware  

Members: Transamerica Life Insurance Company (.01%); non-affiliate of AEGON, Aegon Community Investments III, (99.99%)

 

   Investments
Garnet LIHTC Fund IV, LLC   Delaware  

Members: Garnet Community Investments IV, LLC (99.99%); Transamerica Life Insurance Company (.01%)

 

   Investments
Garnet LIHTC Fund V, LLC   Delaware  

Members: Garnet Community Investments V, LLC (99.99%); Transamerica Life Insurance Company (.01%)

 

   Investments

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
Garnet LIHTC Fund VI, LLC   Delaware  

Members: Garnet Community Investments VI, LLC (99.99%); Transamerica Life Insurance Company (0.01%)

 

   Investments
Garnet LIHTC Fund VII, LLC   Delaware  

Members: Garnet Community Investments VII, LLC (99.99%); Transamerica Life Insurance Company (.01%)

 

   Investments
Garnet LIHTC Fund VIII, LLC   Delaware  

Members: Garnet Community Investments VIII, LLC (99.99%); Transamerica Life Insurance Company (0.01%)

 

   Investments
Garnet LIHTC Fund IX, LLC   Delaware  

Members: Garnet Community Investments IX, LLC (99.99%); Transamerica Life Insurance Company (0.01%)

 

   Investments
Garnet LIHTC Fund X, LLC   Delaware  

Members: Garnet Community Investments X, LLC (0.01%); Goldenrod Asset Management, a non-AEGON affiliate (99.99%)

 

   Investments
Garnet LIHTC Fund XI, LLC   Delaware  

Members: Garnet Community Investments XI, LLC (99.99%) and Transamerica Life Insurance Company (0.01%)

 

   Investments
Garnet LIHTC Fund XII, LLC   Delaware  

Members: Managing Member, Garnet Community Investments XII (.01%), Garnet LIHTC Fund XII-B (13.30%), Garnet LIHTC Fund XII-C (13.30%); non-affiliate of Aegon, Bank of America, N.A. (73.39%)

 

   Investments
Garnet LIHTC Fund XII-A, LLC   Delaware  

Members: Garnet Community Investments XII, LLC (0.01%); Bank of America, N.A., a non-AEGON affiliate (99.99%)

 

   Investments
Garnet LIHTC Fund XII-B, LLC   Delaware  

Members: Garnet Community Investments XII, LLC (99.99%) and Transamerica Life Insurance Company (.01%)

 

   Investments
Garnet LIHTC Fund XII-C, LLC   Delaware  

Members: Garnet Community Investments XII, LLC (99.99%) and Transamerica Life Insurance Company (.01%)

 

   Investments
Garnet LIHTC Fund XIII, LLC   Delaware  

Members: Managing Member, Garnet Community Investments .01%; Garnet LIHTC Fund XIII-A (68.10%); Garnet LIHTC Fund XIII-B (31.89%)

 

   Investments
Garnet LIHTC Fund XIII-A, LLC   Delaware  

Members: Managing Member, Garnet Community Investments XIII, LLC (99.99%) and Transamerica Life Insurance Company (.01%)

 

   Investments
Garnet LIHTC Fund XIII-B, LLC   Delaware  

Members: Managing Member, Garnet Community Investments XIII, LLC (99.99%) and Transamerica Life Insurance Company (.01%)

 

   Investments

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
Garnet LIHTC Fund XIV, LLC   Delaware  

Members: 0.01% Garnet Community Investments, LLC (0.01%); Wells Fargo Bank, N.A. (49.995%); and Goldenrod Asset Management, Inc.(49.995%), both non-AEGON affiliates

 

   Investments
Garnet LIHTC Fund XV, LLC   Delaware  

Members: Garnet Community Investments, LLC (0.01%); Bank of America, N.A., a non-AEGON affiliate (99.99%)

 

   Investments
Garnet LIHTC Fund XVI, LLC   Delaware  

Members: Garnet Community Investments, LLC (0.01%); FNBC Leasing Corporation, a non-AEGON entity (99.99%)

 

   Investments
Garnet LIHTC Fund XVII, LLC   Delaware  

Members: Garnet Community Investments, LLC (0.01%); Special Situations Investing Group II, LLC, a non-affiliate of AEGON (99.99%)

 

   Investments
Garnet LIHTC Fund XVIII, LLC   Delaware  

Members: Garnet Community Investments XVIII, LLC (0.01%); Verizon Capital Corp., a non-AEGON affiliate (99.99%)

 

   Investments
Garnet LIHTC Fund XIX, LLC   Delaware  

Members: Garnet Community Investments, LLC (0.01%); Bank of America, N.A., a non-AEGON affiliate (99.99%)

 

   Investments
Garnet LIHTC Fund XX, LLC   Delaware  

Sole Member - Garnet Community Investments XX, LLC

 

   Investments
Garnet LIHTC Fund XXI, LLC   Delaware  

Sole Member: Garnet Community Investments, LLC

 

   Investments
Garnet LIHTC Fund XXII, LLC   Delaware  

Members: Garnet Community Investments, LLC (0.01%); NorLease, Inc., a non-AEGON affiliate (99.99%)

 

   Investments
Garnet LIHTC Fund XXIII, LLC   Delaware  

Members: Garnet Community Investments, LLC (0.01%); Idacorp Financial Services, Inc., a non-AEGON affiliate (99.99%)

 

   Investments
Garnet LIHTC Fund XXIV, LLC   Delaware  

Members: Garnet Community Investments XXIV, LLC (0.01% as Managing Member); Transamerica Life Insurance Company (21.26%); non-affiliates of AEGON: New York Life Insurance Company (25.51%), New York Life Insurance and Annuity Corporation (21.73%) and Principal Life Insurance Company (31.49%)

 

   Investments
Garnet LIHTC Fund XXV, LLC   Delaware  

Members: Garnet Community Investment XXV, LLC (0.01%); Garnet LIHTC Fund XXVIII LLC (1%); non-affiliates of AEGON: Mt. Hamilton Fund, LLC (97.99%); Google Affordable housing I LLC (1%)

 

   Investments
Garnet LIHTC Fund XXVI, LLC   Delaware  

Members: Garnet Community Investments XXVI, LLC (0.01%); American Income Life Insurance Company, a non-affiliate of AEGON (99.99%)

 

   Investments

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
Garnet LIHTC Fund XXVII, LLC   Delaware  

Members: Garnet Community Investments XXVII, LLC (0.01%); Transamerica Life Insurance Company (16.7045%); non-affiliates of AEGON: Aetna Life Insurance Company (30.2856%); New York Life Insurance Company (22.7142%); ProAssurance Casualty Company (3.6343%); ProAssurance Indemnity Company (8.4800%); State Street Bank and Trust Company (18.1714%)

 

   Investments
Garnet LIHTC Fund XXVIII, LLC   Delaware  

Members: Garnet Community Investments XXVIII LLC (0.01%); non-affiliates of AEGON: USAA Casualty Insurance Company (17.998%); USAA General Indemnity Company (19.998%); USAA Life Insurance Company (3.999%); United Services Automobile Association (57.994%)

 

   Investments
Garnet LIHTC Fund XXIX, LLC   Delaware  

Members: Garnet Community Investments XXIX, LLC (.01%); non-affiliate of AEGON: Bank of America, N.A. (99.99%)

 

   Investments
Garnet LIHTC Fund XXX, LLC   Delaware  

Members: Garnet Community Investments XXX, LLC (0.01%); non-affiliate of AEGON, New York Life Insurance Company (99.99%)

 

   Investments
Garnet LIHTC Fund XXXI, LLC   Delaware  

Members: Garnet Community Investments XXXI, LLC (0.1%); non-affiliates of AEGON: Thunderbolt Peak Fund, LLC (98.99%); Google Affordable Housing I, LLC (1%)

 

   Investments
Garnet LIHTC Fund XXXII, LLC   Delaware  

Sole Member: Garnet Community Investments XXXVII, LLC.

 

   Investments
Garnet LIHTC Fund XXXIII, LLC   Delaware  

Members: Garnet Community Investment XXXIII, LLC (0.01%); non-affiliate of AEGON, NorLease, Inc. (99.99%)

 

   Investments
Garnet LIHTC Fund XXXIV, LLC   Delaware  

Members: Garnet Community Investments XXXIV, LLC (99.99%) and Transamerica Premier Life Insurance Company (0.01%)

 

   Investments
Garnet LIHTC Fund XXXV, LLC   Delaware  

Members: Garnet Community Investment XXXV, LLC (0.01%); non-affiliate of AEGON, Microsoft Corporation (99.99%)

 

   Investments
Garnet LIHTC Fund XXXVI, LLC   Delaware  

Members: Garnet Community Investments XXXVI, LLC (1%) as Managing Member; JPM Capital Corporation, a non-AEGON affiliate (99%) as Investor Member

 

   Investments
Garnet LIHTC Fund XXXVII, LLC   Delaware  

Members: Garnet Community Investments XXXVII, LLC (.01%); LIH Realty Corporation, a non-AEGON affiliate (99.99%)

 

   Investments

Name   Jurisdiction of
Incorporation		   Percent of Voting
Securities Owned		   Business
Garnet LIHTC Fund XXXVIII, LLC   Delaware  

Members: Garnet Community Investments XXXVIII, LLC, non-Member Manager; non-affiliate of AEGON, Norlease, Inc. (100%)

 

   Investments
Garnet LIHTC Fund XXXIX, LLC   Delaware  

Members: Garnet Community Investments XXXIX, LLC a Managing Member (1%); non-AEGON affiliate, FNBC Leasing Corporation as Investor Member (99%)

 

   Investments
Garnet LIHTC Fund XL, LLC   Delaware  

Members: Garnet Community Investments XL, LLC (.01%); non-AEGON affiliate, Partner Reinsurance Company of the U.S. (99.99%)

 

   Investments
Garnet LIHTC Fund XLI, LLC   Delaware  

Members: Transamerica Life Insurance Company (9.990%) and Garnet Community Investments XLI, LLC (.01% Managing Member); non-AEGON affiliates : BBCN Bank (1.2499%), East West Bank (12.4988%), Opus Bank (12.4988%), Standard Insurance Company (24.9975%), Mutual of Omaha (12.4988%), Pacific Western Bank (7.4993%) and Principal Life Insurance Company (18.7481%).

 

   Investments
Ganet LIHTC Fund XLII, LLC   Delaware  

Members: Garnet Community Investments XLII, LLC (.01%) Managing Member; non-affiliates of AEGON: Community Trust Bank (83.33%) Investor Member; Metropolitan Bank (16.66%) Investor Member.

 

   Investments
Garnet LIHTC Fund XLIV—A, LLC   Delaware  

Sole Member: ING Capital, LLC; Asset Manager: Garnet Community Investments XLIV, LLC (0% interest)

 

   Investments
Garnet LIHTC Fund XLIV-B, LLC   Delaware  

Sole Member: Lion Capital Delaware, Inc.; Asset Manager: Garnet Community Investments XLIV, LLC (0% interest)

 

   Investments
Garnet LIHTC Fund XLVI, LLC   Delaware  

Members: Garnet Community Investments XLVI, LLC (0.01%) Managing Member; non-affiliate of AEGON, Standard Life Insurance Company (99.99%) Investor Member

 

   Investments

Name  

Jurisdiction of

Incorporation

  

Percent of Voting

Securities Owned

   Business
Garnet LIHTC Fund XLVII, LLC   Delaware  

Members: Garnet Community Investments XLVII, LLC (1%) Managing Member; Transamerica Premier Life Insurance Company (14%) Investor Member; non-affiliate of AEGON: Citibank, N.A. (49%) Investor Member; New York Life Insurance Company (20.5%) Investor Member and New York Life Insurance and Annuity Corporation (15.5%) Investor Member

 

   Investments
Garnet LIHTC Fund XLVIII, LLC   Delaware  

Members: Transamerica Financial Life Insurance Company (75.18%) and Garnet Community Investments XXXLVIII, LLC (.01%); non-affiliates of AEGON: U.S. Bancorp Community Development Corporation (21.04%), American Republic Insurance Company (2.84%), Bank of Hope (.93%)

 

   Investments
Horizons Acquisition 5, LLC   Florida  

Sole Member - PSL Acquisitions Operating, LLC

 

   Development company
Horizons St. Lucie Development, LLC   Florida  

Sole Member - PSL Acquisitions Operating, LLC

 

   Development company
Imani Fe, LP   California  

Partners: Garnet LIHTC Fund XIV, LL (99.99% Investor limited partner); Transamerica Affordable Housing, Inc. (non-owner special limited partner); non-affiliates of AEGON: ABS Imani Fe, LLC (.0034% class A limited partner); TAH Imani Fe GP, LLC (.0033% co-general partner); Grant Housing and Economic Development Corporation (.0033% Managing general partner)

 

   Affordable housing
InterSecurities Insurance Agency, Inc.   California  

100% Transamerica Premier Life Insurance Company

 

   Insurance agency
Investors Warranty of America, LLC   Iowa  

Sole Member: RCC North America LLC

 

   Leases business equipment
Ironwood Re Corp.   Hawaii  

100% Commonwealth General Corporation

 

   Captive insurance company
LCS Associates, LLC   Delaware  

Sole Member: RCC North America LLC

 

   Investments
Life Investors Alliance LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Purchase, own, and hold the equity interest of other entities
LIHTC Fund 53, LLC   Delaware  

Non-Member Manager, AEGON Community Investments 53, LLC (0%); non-affiliates of AEGON: Bank of America, National Association (98%); MUFG Union Bank, N.A. (2%)

 

   Investments

Name  

Jurisdiction of

Incorporation

  

Percent of Voting

Securities Owned

   Business
LIHTC Fund 56, LLC   Delaware  

Members: Managing Member - Aegon Community Investments 56, LLC (0%); non-affiliates of AEGON, Bank of America, National Association (90%) and MUFG Union Bank, N.A. (10%)

 

   Investments
LIHTC Fund 59, LLC   Delaware  

Members: Non-Member Manager Aegon Community Investments 59, LLC (0%); non-affiliates of AEGON, Bank of America, National Association (99.99%); Dominium Taxable Fund II, LLC (0.01%)

 

   Investments
LIHTC Fund XLV, LLC   Delaware  

Non-Member Manager: Garnet Community Investments XLV, LLC (0%)

 

   Investments
LIHTC Fund XLIX, LLC   Delaware  

Sole Member: Garnet Community Investments XLIX, LLC

 

   Investments
LIICA Re II, Inc.   Vermont  

100% Transamerica Life Insurance Company

 

   Captive insurance company
Massachusetts Fidelity Trust Company   Iowa  

100% AUSA Holding, LLC

 

   Trust company
Mitigation Manager, LLC   Delaware  

Sole Member: RCC North America LLC

 

   Investments
MLIC Re I, Inc.   Vermont  

100% Transamerica Life Insurance Company

 

   Captive insurance company
Money Services, Inc.   Delaware   100% AUSA Holding, LLC  

Provides certain financial services for affiliates including, but not limited to, certain intellectual property, computer and computer-related software and hardware services, including procurement and contract services to some or all of the Members of the AEGON Group in the United States and Canada.

 

Monumental Financial Services, Inc.   Maryland  

100% Transamerica Corporation

 

  

DBA in the State of West Virginia for United Financial Services, Inc.

 

Monumental General Administrators, Inc.   Maryland   100% AUSA Holding, LLC  

Provides management services to unaffiliated third party administrator

 

Natural Resources Alternatives Portfolio I, LLC   Delaware  

Members: Transamerica Life Insurance Company (64%); Transamerica Premier Life Insurance Company (32%); Transamerica Financial Life Insurance Company (4%); Managing Member: AEGON USA Realty Advisors, LLC

 

   Investment vehicle - to invest in Natural Resources
Natural Resources Alternatives Portfolio II, LLC   Delaware  

Members: Transamerica Premier Life Insurance Company (60%); Transamerica Life Insurance Company (35%); Transamerica Financial Life Insurance Company (5%)

 

   Investment vehicle
Natural Resources Alternatives Portfolio 3, LLC   Delaware  

Members: Transamerica Life Insurance Company (55%); Transamerica Premier Life Insurance Company (35%); Transamerica Financial Life Insurance Company (10%)

 

   Investment vehicle

Name  

Jurisdiction of

Incorporation

  

Percent of Voting

Securities Owned

   Business
Nomagon Title Grandparent, LLC   Delaware  

Sole member is AEGON USA Asset Management Holding, LLC; AEGON USA Realty Advisors, LLC is the non-member manager of this entity

 

   Investment vehicle
Nomagon Title Holding 1, LLC   Delaware  

Sole member is Nomagon Title Parent, LLC; AEGON USA Realty Advisors, LLC is the non-member manager of this entity

 

   Investment vehicle
Nomagon Title Parent, LLC   Delaware  

Sole member is Nomagon Title Grandparent, LLC; AEGON USA Realty Advisors, LLC is the non-member manager of this entity

 

   Investment vehicle
Osceola Mitigation Partners, LLC   Florida  

Members: Mitigation Manager, LLC (50%); non-affiliate of AEGON, OBPFL-MITBK, LLC (50%)

 

   Investmetns
Pearl Holdings, Inc. I   Delaware  

100% AEGON USA Asset Management Holding, LLC

 

   Holding company
Pearl Holdings, Inc. II   Delaware  

100% AEGON USA Asset Management Holding, LLC

 

   Holding company
Peoples Benefit Services, LLC   Pennsylvania  

Sole Member - Transamerica Life Insurance Company

 

   Marketing non-insurance products
Pine Falls Re, Inc.   Vermont  

100% Transamerica Life Insurance Company

 

   Captive insurance company
Placer 400 Investors, LLC   California  

Members: RCC North Amerivca LLC (50%); non-affiliate of AEGON, AKT Placer 400 Investors, LLC (50%)

 

   Investments
Primus Guaranty, Ltd.   Bermuda  

Members: Transamerica Life Insurance Company (20% 13.1%) and non-affiliates of AEGON and the public holders own the remainder.

 

   Provides protection from default risk of investment grade corporate and sovereign issues of financial obligations.
PSL Acquisitions Operating, LLC   Iowa  

Sole Member: RCC North America LLC

 

   Owner of Core subsidiary entities
RCC North America LLC   Delaware  

Sole Member: Transamerica Corporation

 

   Real estate
Real Estate Alternatives Portfolio 2 LLC   Delaware  

Members are: Transamerica Life Insurance Company (92.%); Transamerica Financial Life Insurance Company (7.5%). Manager: AEGON USA Realty Advisors, Inc.

 

   Real estate alternatives investment
Real Estate Alternatives Portfolio 3 LLC   Delaware  

Members are: Transamerica Life Insurance Company (74.4%); Transamerica Premier Life Insurance Company (25.6%). Manager: AEGON USA Realty Advisors, Inc.

 

   Real estate alternatives investment
Real Estate Alternatives Portfolio 3A, Inc.   Delaware  

Members: Transamerica Premier Life Insurance Company (37%); Transamerica Financial Life Insurance Company (9.4%); Transamerica Life Insurance Company (53.6%).

 

   Real estate alternatives investment

Name  

Jurisdiction of

Incorporation

  

Percent of Voting

Securities Owned

   Business
Real Estate Alternatives Portfolio 4 HR, LLC   Delaware  

Members: Transamerica Life Insurance Company (64%); Transamerica Premier Life Insurance Company (32%); Transamerica Financial Life Insurance Company (4%). Manager: AEGON USA Realty Advisors, Inc.

 

   Investment vehicle for alternative real estate investments that are established annually for our affiliated companies common investment
Real Estate Alternatives Portfolio 4 MR, LLC   Delaware  

Members: Transamerica Life Insurance Company (64%); Transamerica Premier Life Insurance Company (32%); Transamerica Financial Life Insurance Company (4%). Manager: AEGON USA Realty Advisors, Inc.

 

   Investment vehicle for alternative real estate investments that are established annually for our affiliated companies common investment
River Ridge Insurance Company   Vermont  

100% AEGON Management Company

 

   Captive insurance company
SB Frazer Owner, LLC   Delaware  

Sole Member: Transamerica Life Insurance Company

 

   Investments
Second FGP LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
Seventh FGP LLC   Delaware  

Sole Member: FGH USA LLC

 

   Real estate
Short Hills Management Company   New Jersey  

100% Transamerica Corporation

 

   Dormant
St. Lucie West Development Company, LLC   Florida  

Sole Member - PSL Acquisitions Operating, LLC

 

   Development company
Stonebridge Benefit Services, Inc.   Delaware  

100% Commonwealth General Corporation

 

   Health discount plan
TA Private Equity Assets, LLC   Delaware  

Sole Member - Transamerica Premier Life Insurance Company

 

   Investments (private equity)
TABR Realty Services, LLC   Delaware  

Sole Member: AUSA Holding, LLC

 

   Real estate investments
TAH-MCD IV, LLC   Iowa  

Sole Member - Transamerica Affordable Housing, Inc.

 

  

Serve as the general partner for McDonald Corporate Tax Credit Fund IV Limited Partnership.

 

TAH Pentagon Funds, LLC   Iowa  

Sole Member - Transamerica Affordable Housing, Inc.

 

   Serve as a general partner in a lower-tier tax credit entity
TAHP Fund 1, LLC   Delaware  

Sole Member - Garnet LIHTC Fund IX, LLC

 

   Real estate investments
TAHP Fund 2, LLC   Delaware  

Sole Member - Garnet LIHTC Fund VIII, LLC

 

   Low incoming housing tax credit
TAHP Fund VII, LLC   Delaware  

Investor Member: Garnet LIHTC Fund XIX, LLC

 

   Real estate investments

The AEGON Trust Advisory Board: Onno van Klinken, Mark W. Mullin, Jay Orlandi and Eilard Friese

 

   Delaware  

100% AEGON International B.V.

 

   Voting Trust

Name  

Jurisdiction of

Incorporation

  

Percent of Voting

Securities Owned

   Business
THH Acquisitions, LLC   Iowa  

Sole Member - Transamerica Life Insurance Company

 

   Acquirer of Core South Carolina mortgage loans from Investors Warranty of America, LLC and holder of foreclosed real estate.
TLIC Oakbrook Reinsurance, Inc.   Iowa  

100% Transamerica Life Insurance Company

 

   Limited purpose subsidiary life insurance company
TLIC Watertree Reinsurance Inc.   Iowa  

100% Transamerica Life Insurance Company

 

   Limited purpose subsidiary life insurance company
Tradition Development Company, LLC   Florida  

Sole Member - PSL Acquisitions Operating, LLC

 

   Development company
Tradition Irrigation Company, LLC   Florida  

Sole Member - PSL Acquisitions Operating, LLC

 

   Irrigation company
Tradition Land Company, LLC   Iowa  

Sole Member: RCC North America LLC

 

   Acquirer of Core Florida mortgage loans from Investors Warranty and holder of foreclosed real estate.
Transamerica Affinity Marketing Corretora de Seguros Ltda.   Brazil  

749,000 quota shares owned by AEGON DMS Holding B.V.; 1 quota share owned by AEGON International B.V.

 

   Brokerage company
Transamerica Affinity Services, Inc.   Maryland  

100% AEGON Direct Marketing Services, Inc.

 

   Marketing company
Transamerica Affordable Housing, Inc.   California  

100% Transamerica Realty Services, LLC

 

   General partner LHTC Partnership
Transamerica Agency Network, Inc.   Iowa  

100% AUSA Holding, LLC

 

   Special purpose subsidiary
Transamerica Asset Management, Inc.   Florida  

Transamerica Premier Life Insurance Company owns 77%; AUSA Holding, LLC owns 23%.

 

   Fund advisor
Transamerica (Bermuda) Services Center, Ltd.   Bermuda  

100% AEGON International B.V.

 

   Special purpose corporation
Transamerica Capital, Inc.   California  

100% AUSA Holding, LLC

 

   Broker/Dealer
Transamerica Casualty Insurance Company   Iowa  

100% Transamerica Corporation

 

   Insurance company
Transamerica Corporation   Delaware  

100% The AEGON Trust

 

   Major interest in insurance and finance
Transamerica Corporation   Oregon  

100% Transamerica Corporation

 

   Holding company
Transamerica Finance Corporation   Delaware  

100% Transamerica Corporation

 

  

Commercial & Consumer Lending & equipment leasing

 

Transamerica Financial Advisors, Inc.   Delaware  

1,000 shares owned by AUSA Holding, LLC; 209 shares owned by Commonwealth General Corporation; 729 shares owned by AEGON Asset Management Services, Inc.

 

   Broker/Dealer

Transamerica Financial Life Insurance Company

 

   New York  

100% Transamerica Corporation

 

   Insurance

Name  

Jurisdiction of

Incorporation

  

Percent of Voting

Securities Owned

   Business
Transamerica Fund Services, Inc.   Florida  

Transamerica Premier Life Insurance Company owns 44%; AUSA Holding, LLC owns 56%

 

   Mutual fund
Transamerica Home Loan   California  

100% Transamerica Consumer Finance Holding Company

 

   Consumer mortgages
Transamerica Insurance Marketing Asia Pacific Pty Ltd.   Australia  

100% Transamerica Direct Marketing Asia Pacific Pty Ltd.

 

   Insurance intermediary
Transamerica International Direct Marketing Consultants, LLC   Maryland  

Members: 51% Beth Lewellyn; 49% AEGON Direct Marketing Services, Inc.

 

   Provide consulting services ancillary to the marketing of insurance products overseas.

Transamerica International RE (Bermuda) Ltd.

 

   Bermuda   100% Transamerica Corporation   Reinsurance
Transamerica International Re Escritório de Representação no Brasil Ltd   Brazil  

95% Transamerica International Re(Bermuda) Ltd.; 5% Commonwealth General Corporation

 

   Insurance and reinsurance consulting
Transamerica Investment Management, LLC   Delaware  

Sole Member - AEGON USA Asset Management Holding, LLC

 

   Investment advisor
Transamerica Investors Securities Corporation   Delaware  

100% Transamerica Retirement Solutions, LLC

 

   Broker/Dealer
Transamerica Leasing Holdings Inc.   Delaware  

100% Transamerica Finance Corporation

 

   Holding company
Transamerica Life Insurance Company   Iowa  

100% - Commonwealth General Corporation

 

   Insurance
Transamerica Life (Bermuda) Ltd.   Bermuda   100% Transamerica Life Insurance Company  

Long-term life insurer in Bermuda — will primarily write fixed universal life and term insurance

 

Transamerica Pacific Insurance Company, Ltd.

 

   Hawaii   100% Commonwealth General Corporation   Life insurance

Transamerica Premier Life Insurance Company

 

   Iowa   100% Commonwealth General Corporation   Insurance Company
Transamerica Pyramid Properties LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Realty limited liability company
Transamerica Realty Investment Properties LLC   Delaware  

Sole Member: Transamerica Premier Life Insurance Company

 

   Realty limited liability company
Transamerica Redwood Park, LLC   Delaware   Sole Member - Transamerica Corporation  

Hold property interests in Redwood Park in California

 

Transamerica Resources, Inc.   Maryland  

100% Monumental General Administrators, Inc.

 

   Provides education and information regarding retirement and economic issues.
Transamerica Retirement Advisors, LLC   Delaware  

Sole Member: Transamerica Retirement Solutions, LLC

 

   Investment advisor
Transamerica Retirement Insurance Agency, LLC   Delaware  

Sole Member: Transamerica Retirement Solutions, LLC

 

   Conduct business as an insurance agency.
Transamerica Retirement Solutions, LLC   Delaware  

Sole Member: AUSA Holding, LLC

 

   Retirement plan services.
Transamerica Stable Value Solutions Inc.   Delaware  

100% Commonwealth General Corporation

 

  

Principle Business: Provides management services to the stable value division of AEGON insurers who issue synthetic GIC contracts.

 

Name  

Jurisdiction of

Incorporation

  

Percent of Voting

Securities Owned

   Business

Transamerica Travel and Conference Services, LLC

 

   Iowa   Sole Member: Money Services, Inc.   Travel and conference services
Transamerica Ventures, LLC   Delaware  

Sole Member: AUSA Holding, LLC

 

   Investments
Transamerica Ventures Fund, LLC   Delaware  

100% AUSA Holding, LLC

 

   Investments
United Financial Services, Inc.   Maryland  

100% Transamerica Corporation

 

   General agency
Universal Benefits, LLC   Iowa  

Sole Member: AUSA Holding, LLC

 

   Third party administrator
US PENG, INC.   Delaware  

Sole Member: AEGON Levensverzekering N.V.

 

   Energy investment strategy
WFG Insurance Agency of Puerto Rico, Inc.   Puerto Rico  

100% World Financial Group Insurance Agency, Inc.

 

   Insurance agency
WFG Properties Holdings, LLC   Georgia  

Sole Member: World Financial Group, Inc.

 

   Marketing
WFG Securities Inc.   Canada  

100% World Financial Group Holding Company of Canada, Inc.

 

   Mutual fund dealer
World Financial Group Canada Inc.   Canada  

100% World Financial Group Holding Company of Canada Inc.

 

   Marketing

World Financial Group Holding Company of Canada Inc.

 

   Canada  

100% Commonwealth General Corporation

 

   Holding company
World Financial Group, Inc.   Delaware  

100% AEGON Asset Management Services, Inc.

 

   Marketing
World Financial Group Insurance Agency of Canada Inc.   Ontario  

50% World Financial Group Holding Co. of Canada Inc.; 50% World Financial Group Subholding Co. of Canada Inc.

 

   Insurance agency
World Financial Group Insurance Agency of Hawaii, Inc.   Hawaii  

100% World Financial Group Insurance Agency, Inc.

 

   Insurance agency
World Financial Group Insurance Agency of Massachusetts, Inc.   Massachusetts  

100% World Financial Group Insurance Agency, Inc.

 

   Insurance agency
World Financial Group Insurance Agency of Wyoming, Inc.   Wyoming  

100% World Financial Group Insurance Agency, Inc.

 

   Insurance agency
World Financial Group Insurance Agency, Inc.   California  

100% Transamerica Premier Life Insurance Company

 

   Insurance agency
World Financial Group Subholding Company of Canada Inc.   Canada  

100% World Financial Group Holding Company of Canada, Inc.

 

   Holding company
Yarra Rapids, LLC   Delaware  

Members are: Real Estate Alternatives Portfolio 4MR, LLC (49%) and non-AEGON affiliate (51%)

 

   Real estate investments
Zahorik Company, Inc.   California  

100% AUSA Holding, LLC

 

   Inactive
Zero Beta Fund, LLC   Delaware   Members are: Transamerica Life Insurance Company (35.86%); Transamerica Premier Life Insurance Company (33.29%); Transamerica Financial Life Insurance Company (16.58%); Transamerica Pacific Insurance Company, Ltd. (14.27%). Manager: AEGON USA Investment Management LLC   Aggregating vehicle formed to hold various fund investments.

Item 29.

Indemnification

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

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

 

Item 30.

Principal Underwriter

(a)     Transamerica Capital, Inc. serves as the principal underwriter for:

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

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

Transamerica Capital, Inc. also serves as principal underwriter for Transamerica Series Trust, Transamerica Funds, Transamerica Investors, Inc., and Transamerica Asset Allocation Variable Funds.

 

(b)

Directors and Officers of Transamerica Capital, Inc.:

 

Name

   

Principal Business

Address

   

Position and Offices with Underwriter

Brian Beitzel    (2)    Director, Treasurer and Chief Financial Officer
Joe Boan    (1)    Director, Chairman of the Board, Chief Executive Officer and Vice President
Doug Hellerman    (3)    Chief Compliance Officer and Vice President
Gregory E. Miller-Breetz    (1)    Secretary

 

(1)

100 Light Street, Floor B1, Baltimore, MD 21202

(2)

4333 Edgewood Road N.E., Cedar Rapids, IA 52499-0001

(3)

1801 California Street, Suite 5200, Denver, CO 80202

 

4

(c)

Compensation to Principal Underwriter:

 

Name of Principal Underwriter

    Net Underwriting
Discounts and
Commissions(1)		      Compensation
on Redemption		      Brokerage
Commissions		      Compensation  

Transamerica Capital, Inc.

      0        0        0        0  

 

(1)

Fiscal Year 2019

 

Item 31.

Location of Accounts and Records

All accounts, books, or other documents required to be maintained by Section 31(a) of the 1940 Act and the rules promulgated thereunder are maintained by the Registrant through Transamerica Life Insurance Company (for former Transamerica Premier Life Insurance Company life accounts) at 570 Carillon Parkway, St. Petersburg, Florida 33716, 12855 Starkey Road, Largo, Florida 33773 or 4333 Edgewood Road, N.E., Cedar Rapids, Iowa 52499-001.

 

Item 32.

Management Services

Not Applicable

 

Item 33.

Fee Representation

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

 

5

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant, certifies that it meets all of the requirements for effectiveness of this registration statement under rule 485(b) under the Securities Act and has duly caused this Registration Statement to be signed on its behalf by the undersigned, duly authorized, in the City of Denver and in the State of Colorado, on this 2nd day of October, 2020.

 

WRL SERIES LIFE ACCOUNT G
(Registrant)
TRANSAMERICA LIFE INSURANCE COMPANY
(Depositor)  

By: Blake S. Bostwick

Director and President

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.

 

Signatures

        

Title

   

Date

*

Blake S. Bostwick

       Director Chairman of the Board and President    October 2, 2020

*

Fred Gingerich

       Controller and Vice President    October 2, 2020

*

Mark W. Mullin

       Director and Chairman of the Board    October 2, 2020

*

David Schulz

       Director, Chief Tax Officer and Senior Vice President    October 2, 2020

*

C. Michiel van Katwijk

       Director, Executive Vice President, Chief Financial Officer and Treasurer    October 2, 2020

/s/ Brian Stallworth

       Assistant Secretary    October 2, 2020
Brian Stallworth         

 

*

By: Brian Stallworth—Attorney-in-Fact pursuant to Powers of Attorney filed herewith.

EXHIBIT INDEX

 

26. (k) (i)   Opinion of Counsel as to the legality of the securities being registered
26. (n) (i)   Consent of Independent Registered Public Accounting Firm