Exhibit 99.(k)(1)
Brandon J. Cage
Vice President and Managing Counsel
Protective Life Insurance Company
Writer’s Direct Number: (205) 268-1889
Facsimile Number: (205) 268-3597
E-mail: brandon.cage@protective.com
April 21, 2026
Protective Life Insurance Company
2801 Highway 280 South
Birmingham, Alabama 35223
Dear Sir/Madam:
This opinion is submitted with respect to the registration statement on Form N-4, filed by Protective Life Insurance Company (the “Company”), as administrator, with the Securities and Exchange Commission under the Securities Act of 1933. These single premium deferred registered index-linked annuity contracts registered under this registration statement are known as “Great-West Capital Choice™” and “Great-West Capital Choice™ Select” (the “Contracts”). I have examined such documents and such law as I considered necessary and appropriate, and on the basis of such examination, it is my opinion that:
| 1. | The Company is a corporation in good standing, duly organized and validly existing under the laws of the State of Colorado, and subject to regulation by the Colorado Division of Insurance. |
| 2. | The Contracts constitute legally issued and binding obligations of the Company in accordance with their terms. |
I hereby consent to the filing of this opinion as an exhibit to the Form N-4 registration statement for the Contracts.
Very truly yours,
/s/ Brandon J. Cage
Brandon J. Cage
Vice President and General Counsel