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