EXHIBIT 15

Organization Chart

Name	Jurisdiction		% of Voting Shares		Principal Business
Mark R. Walter
DLICM, LLC		Delaware		100%		Holding Co.
Delaware Life Holdings Parent II, LLC		Delaware		100%		Holding Co.
Delaware Life Holdings Parent, LLC		Delaware		91.89%		Holding Co.
Group One Thousand One, LLC		Delaware		100%		Holding Co.
Armstrong STF IV, LLC		Delaware		100%		Investment
Marcy STF I, LLC		Delaware		100%		Investment
Redfield STF II, LLC		Delaware		100%		Investment
Wright STF III, LLC		Delaware		100%		Investment
1001 Capital, LLC		Delaware		100%		Investment
Group One Thousand One Advisory Services, LLC		Delaware		100%		Investment
Delaware Life Insurance Company2		Delaware		100%		Insurance
Delaware Life Variable Account A1		Delaware		100%		Inactive
Delaware Life Variable Account B1		Delaware		100%		Inactive
Delaware Life Variable Account C1		Delaware		100%		VA
Delaware Life Variable Account D1		Delaware		100%		VA
Delaware Life Variable Account E1		Delaware		100%		VUL
Delaware Life Variable Account F1		Delaware		100%		VA
Delaware Life Variable Account G1		Delaware		100%		VUL
Delaware Life Separate Account H		Delaware		100%		VUL
Delaware Life Variable Account I1		Delaware		100%		VUL
Delaware Life Variable Account K1		Delaware		100%		Inactive
Delaware Life Variable Account L1		Delaware		100%		VA
Delaware Life Separate Account M		Delaware		100%		VUL
Delaware Life Variable Account N		Delaware		100%		Inactive
Delaware Life Variable Account O		Delaware		100%		Inactive
DL Private Variable Account A		Delaware		100%		VA VUL
Keyport Life Ins. Co. Variable Account P		Delaware		100%		VA VUL
Keyport Life Ins. Co. Variable Account Q		Delaware		100%		VA VUL
Delaware Life Separate Account R		Delaware		100%		VA VUL
Delaware Life Separate Account S		Delaware		100%		VA VUL
KMA Variable Account1		Delaware		100%		VA
Keyport Variable Account A1		Delaware		100%		VA
Keyport Variable Account I1		Delaware		100%		VUL
Delaware Life WSA Separate Account		Delaware		100%		VA VUL
Delaware Life Insurance Company of New York2		New York		100%		Insurance
Delaware Life (N.Y.) Variable Account A1		New York		100%		VA
Delaware Life (N.Y.) Variable Account B1		New York		100%		VA
Delaware Life (N.Y.) Variable Account C1		New York		100%		VA
Delaware Life (N.Y.) Variable Account D1		New York		100%		VUL
Delaware Life (N.Y.) Variable Account E		New York		100%		VUL
Delaware Life (N.Y.) Variable Account F		New York		100%		VA
Delaware Life (N.Y.) Variable Account G		New York		100%		VUL
Delaware Life (N.Y.) Separate Account H		New York		100%		VUL
Delaware Life (N.Y.) Variable Account J1		New York		100%		Inactive
Delaware Life (N.Y.) Separate Account L		New York		100%		VA VUL
Delaware Life (N.Y.) Separate Account M		New York		100%		VA VUL
Delaware Life (N.Y.) Variable Account N1		New York		100%		Inactive
KBL Variable Account A1		New York		100%		VA
KBL Variable Annuity Account1		New York		100%		VA
Delaware Life Reinsurance (U.S.) Corp.		Oklahoma		100%		Insurance
DL Private Placement Investment Company I, LLC		Delaware		100%		PPVUL/PPVA

Name	Jurisdiction	% of Voting Shares	Principal Business
Clarendon Insurance Agency, Inc.	Massachusetts	100%	Broker-Dealer
DL Investment DELRE Holdings 2009-1, LLC	Delaware	100%	Holding Co.
DL Investment Holdings 2015-1, LLC	Delaware	100%	Holding Co.
DL Investment Holdings 2016-1, LLC	Delaware	100%	Holding Co.
DL Investment Holdings 2016-2, LLC	Delaware	100%	Holding Co.
DL Reinsurance Company	Delaware	100%	Insurance
DL Service Holdings, LLC	Alaska	100%	Holding Co.
Ellendale Insurance Agency, LLC	Delaware	100%	Broker-Dealer
ELND Collateral Company, LLC	Delaware	100%	Investment
EDIA Funding I, LLC	Delaware	100%	Investment
EDL Holdings, LLC	Delaware	100%	Investment
EDIA Funding II, LLC	Delaware	100%	Investment
ELND Collateral Company II, LLC	Delaware	100%	Investment
IDF IX, LLC	Delaware	100%	PPVUL
IDF X, LLC	Delaware	100%	Inactive
Conway Capital, LLC	Delaware	50%	Investment
Clear Spring PC Holdings, LLC	Delaware	80%	Holding Co.
Clear Spring PC Acquisition Corp.	Delaware	100%	Holding Co.
Clear Spring Property and Casualty Company	Texas	100%	Insurance
Clear Spring Health Holdings, LLC	Delaware	100%	Holding Co.
Clear Spring Health Management Services, LLC	Delaware	100%	Services
Clear Spring Health of Illinois (Delaware), Inc.	Delaware	100%	Inactive
Clear Spring Health Resources, Inc.	Delaware	100%	Services
Clear Spring Health of Illinois, Inc.	Illinois	100%	Insurance
Eon Health Plan, LLC	Delaware	100%	Holding Co.
Eon Health, Inc.	Georgia	100%	Insurance
Eon Health, Inc.	South Carolina	100%	Insurance
Delaware Life (Bermuda) Holdings, Inc.	Delaware	100%	Holding Co.
Delaware Life Insurance and Annuity Company (Bermuda) Ltd.	Bermuda	100%	Insurance
Delaware Life Reinsurance (Barbados) Corp.	Barbados	100%	Insurance

¹ Separate financial statements are filed with the SEC.

² Statutory-basis financial statements are filed with the SEC.