Calculation of Filing Fee Tables

Form S-1

(Form Type)

THE GUARDIAN INSURANCE & ANNUITY COMPANY, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to be Paid

Other

Single Premium Deferred Registered Index-Linked Annuity Contracts and Interests therein

457(o)

N/A

N/A

$1,000,000

$110.20 per $1,000,000

$110.20

N/A

N/A

N/A

N/A

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$1,000,000

$110.20

Total Fees Previously Paid

$0

Total Fee Offsets

$0

Net Fee Due

$110.20