Calculation of Filing Fee Tables

(Form Type)

(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(1)

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

Individual Single Premium Deferred Index- Linked Separate Account Annuity Contract

457(o)

1,000,000

Not Applicable

$1,000,000

$92.70

$92.70

Fees  Previously  Paid

X

X

X

X

X

X

X

Carry Forward Securities

Carry  Forward  Securities

X

X

X

X

X

X

X

X

X

Total Offering Amounts

X

X

Total Fees Previously Paid

X

Total Fee Offsets

X

Net Fee Due

X

⁽¹⁾ Interests are sold on a dollar for dollar basis and not on the basis of a price per share or unit.

1

Table 2: Fee Offset Claims and Sources

	Registrant or Filer Name	Form or Filing  Type	File Number	Initial Filing  Date	Filing Date	Fee Offset  Claimed	Security Type Associated  with Fee Offset Claimed	Security Title Associated  with Fee Offset Claimed	Unsold Securities Associated  with Fee Offset Claimed	Unsold Aggregate Offering Amount  Associated with Fee Offset Claimed	Fee Paid with  Fee Offset Sources
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims		X	X	X		X
Fee Offset Sources	X	X	X		X						X
Rule 457(p)
Fee Offset Claims	X	X	X	X		X	X	X	X	X
Fee Offset Sources	X	X	X		X						X

Table 3: Combined Prospectuses

Security Type	Security Class Title	Amount of Securities     Previously Registered	Maximum Aggregate Offering     Price of Securities Previously     Registered	Form     Type	File     Number	Initial Effective     Date
X	X	X	X	X	X	X

2