Form 485BPOS

Guardian MarketPerform®

This Prospectus describes the Guardian MarketPerform® (the “Contract”), an individual single premium

deferred registered index-linked annuity contract issued by The Guardian Insurance & Annuity Company, Inc.

(the “Company,” “GIAC,” “we,” or “us”). The Contract is designed to help you invest your money on a

tax-deferred basis for retirement or other long-term financial purposes. The Contract is available for use in

connection with traditional, Roth and custodial individual retirement accounts (“IRAs”) and for purchase as a

Contract that is not tax-qualified. This Prospectus describes all material rights and obligations of annuity

purchasers under the Contract.

You may purchase the Contract with a single premium payment of at least $25,000. Additional premium

payments are not permitted. You can invest your money in a fixed interest option (the “Fixed Rate Strategy” or

“FRS”) or in one or more investment options whose returns are generally linked to a market index or

exchange-traded fund (ETF) (an “Index”), subject to certain downside protection and upside crediting methods

(the “Index Protection and Crediting Strategies” or “IPCS”). See Appendix A for additional information about

each of these investment options.

Earnings and losses for the IPCS options are calculated over the course of fixed periods, each referred to as a

“Strategy Term.” The value of your investment in an IPCS at the end of a Strategy Term is calculated based on

(i) the performance of the Index, adjusted for the downside protection or upside crediting method, as applicable,

and (ii) the “Strategy Value Base,” which is the initial amount invested in the IPCS, reduced to reflect the effect

of any withdrawals (including any applicable surrender charges) you have taken from the IPCS during the

Strategy Term.

We reserve the right to limit the number of IPCS options offered to one.

We always intend to offer the

1-Year / -10% Buffer / S&P 500® Index / Cap with Par IPCS option, subject to our right to substitute the Index

with one that is substantially similar, which means we will always offer a strategy with a -10% Buffer. If we

exercise our right to offer only this IPCS option and you are not satisfied, you may invest in the FRS option or

surrender the Contract, but the surrender may incur surrender charges, negative Interim Value adjustments and

may be subject to taxes (including a 10% tax penalty before age 59

∕

Any positive return on an investment in an IPCS at the end of the Strategy Term will be limited to the

Crediting Strategy. If you invest in an IPCS with the Cap Rate with Participation Rate (“Cap with Par”)

Crediting Strategy, we guarantee that: (i) the Participation Rate will never be less than 100%; and (ii) the

Cap Rate will never be less than 1.50% for any IPCS with a 1 year Strategy Term, 5.00% for any IPCS

with a 3 year Strategy Term, and 10.00% for any IPCS with a 6 year Strategy Term. If you invest in an

IPCS with the Cap Rate with Participation Rate and Spread (“Cap with Par & Spread”) Crediting

Strategy, we guarantee that: (i) the Participation Rate will never be less than 100%; (ii) the Cap Rate will

never be less than 1.50% for any IPCS with a 1 year Strategy Term, 5.00% for any IPCS with a

3 year Strategy Term, and 10.00% for any IPCS with a 6 year Strategy Term; and (iii) the Spread will

never be greater than 1.00% for any IPCS with a 1 year Strategy Term, 3.00% for any IPCS with a

3 year Strategy Term, and 6.00% for any IPCS with a 6 year Strategy Term. If you invest in an IPCS with

the Step-Up Trigger Rate Crediting Strategy, we guarantee that the Step-Up Trigger Rate will never be

less than 1.00% for any IPCS with a 1 year Strategy Term. If you invest in an IPCS with the Dual

Direction Trigger Rate Crediting Strategy, we guarantee that the Dual Direction Trigger Rate will never

be less than 0.75% for any IPCS with a 1 year Strategy Term.

Investment in the Contract involves investment risks, including the loss of principal and previously

credited earnings. If you invest in an IPCS with the lowest level of protection currently offered (the -10%

Buffer), you could experience losses up to 90% at the end of the Strategy Term.

Your losses may be greater

over the entire time you own the Contract. In addition, the Interim Value is based on the value of hypothetical

investments designed to replicate the value of the IPCS if you held it to maturity, and such value could be less

than your investment in the IPCS even if the Index is performing positively.

Any partial withdrawal or

surrender prior to the end of the Strategy Term could result in a

greater loss

lower gain

than the IPCS

would provide on the Term End Date due to this Interim Value adjustment. A negative Interim Value

adjustment could result in losses as high as 100%.

The maximum loss could occur in extreme circumstances

due to a negative Interim Value adjustment. Partial withdrawals (including free withdrawal amounts, required

minimum distributions (“RMDs”) and systematic withdrawals) from an IPCS before the end of a Strategy Term

could also significantly reduce any amount credited at the end of the Strategy Term. You may only change your

allocations among the Investment Strategies at the end of the Strategy Term.

The Contract is not a short-term investment and is not appropriate for an investor who needs ready access

to cash. Withdrawals will result in surrender charges during the first six years you own the Contract, and

may be subject to a negative Interim Value adjustment, taxes and tax penalties (including a 10% tax

penalty before age 59

∕

This Contract is not an index fund or an investment in any underlying fund or exchange-traded fund (“ETF”).

Index-linked annuity contracts are complex insurance and investment vehicles. You should speak with a financial

professional about the Contract’s features, benefits, risks, and fees, and whether the Contract is appropriate for

you based on your financial situation and objectives. Additional information about certain investment products,

including index-linked annuity contracts, has been prepared by the Securities and Exchange Commission’s staff

and is available at

Investor.gov

If you are a new investor in the Contract, you may cancel your Contract within 10 days of receiving it without

paying fees or penalties, although we will apply the Interim Value adjustment. In some states or in certain

circumstances, this cancellation period may be longer. Upon cancellation, you will receive the greater of your

premium paid or your Contract Value. You should review this Prospectus, or consult with your financial

professional, for additional information about the specific cancellation terms that apply to you. See the “Right to

Cancel” section for more information.

Neither the U.S. Securities and Exchange Commission nor any state securities commission has approved

or disapproved of these securities or determined if this Prospectus is accurate or complete. Any

representation to the contrary is a criminal offense. The Contracts are not bank deposits, and are not

insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency.

The Contracts are not obligations of or guaranteed by any banking or financial institution. All obligations

and guarantees under the Contract are subject to the financial strength and claims-paying ability of the

Company.

This Prospectus is not an offer to sell securities, and is not soliciting an offer to buy securities, in any state where

the offer or sale is not permitted.

The prospectus provides a general description of the Contract, the Contract may not be available in all states or

your state may provide different features from, and impose difference costs than, those described in the body of

the prospectus. Please see Appendix B which identifies which states the Contract may not be available and

material state-specific variations.

The availability of investment options, contract benefits, or other contract features described in this

prospectus may vary depending on the broker-dealer through which the contract is sold.

See Distribution

of Contract – Broker-Dealer Contract Variations.

Prospectus Date: August 10, 2026

TABLE OF CONTENTS

GLOSSARY	1
OVERVIEW OF THE CONTRACT	5
IMPORTANT INFORMATION YOU SHOULD CONSIDER ABOUT THE CONTRACT	8
FEE TABLES	13
PRINCIPAL RISKS	14
Market Risk	14
Protection Strategies	14
Crediting Strategies	14
Liquidity and Early Withdrawal Risk	14
Reallocation Restrictions	16
Availability of IPCS Options	16
Crediting Rates	17
Performance Lock Risk	17
Risks Related to the Indices	18
Risks Related to the Company	21
PURCHASING THE CONTRACT	22
Premium Payment	22
Application Rate Lock	22
Right to Cancel	23
Tax-Free Section 1035 Exchanges	23
INVESTMENT STRATEGIES	24
Fixed Rate Strategy	24
Index Protection and Crediting Strategies (“IPCS”)	24
Strategy Terms	25
Indices	26
Protection Strategies	30
Crediting Strategies	31
Performance Lock	35
CONTRACT VALUE	37
Fixed Rate Strategy Value	37
Index Strategy Value	37
REALLOCATIONS AND WITHDRAWALS	39
Reallocations	39
Withdrawals and Surrenders	39
CHARGES AND ADJUSTMENTS	43
Surrender Charge	43
Interim Value Adjustment	44
BENEFITS AVAILABLE UNDER THE CONTRACT	46
Performance Lock	47
Death Benefit	48
Calculation of Death Benefit	49
Amount of Death Benefit	49
Distribution of Death Benefit Proceeds	50
Death On or After the Annuity Commencement Date	51
Special Requirements	52
Spousal Continuation	52
ANNUITIZATION	53
Annuity Payout Options	53
TAX CONSIDERATIONS	54
OTHER INFORMATION ABOUT THE CONTRACT	59

Ownership Provisions	59
Assignment	59
Abandoned Property	59
Suspension of Payments	59
The General Account	60
The Separate Account	60
Distribution	60
The Guardian Insurance & Annuity Company, Inc.	61
Legal Proceedings	61
Financial Statements	62
APPENDIX A: INVESTMENT OPTIONS AVAILABLE UNDER THE CONTRACT	A - 1
APPENDIX B: STATE VARIATIONS	B - 1
APPENDIX C: INDEX DISCLOSURES	C - 1

GLOSSARY

Annuitant(s)

The person named in the Contract or named as the

Annuitant

in any later change shown in our

records, on whose life

annuity payments

are based in the payout phase of the Contract.

Annuity Commencement Date

The date on which

Annuity Payments

under the contract begin.

Beneficiary:

The person(s) you designate to receive any benefits under the Contract upon the death of the

Owner (or upon the death of the Annuitant if the Owner is not a natural person). Upon such death, a Beneficiary

may make elections on how distributions will be made.

Buffer / Buffer Rate

Buffer

is a

Protection Strategy

that absorbs negative

Index Performance

by protecting

against losses up to the

Buffer Rate

on the

Term End Date

. The

Buffer Rate

is the maximum negative

Index

Performance

we will protect

you

from at the end of the

Strategy Term

. If the

Index Performance

on the

Term

End Date

is negative,

you

will only incur a loss if the

Index Performance

has declined more than the

Buffer

Rate

. The

Buffer

will only be applied on the

Term End Date

, and the

Buffer Rate

is not an annual rate.

Business Day

Any day on which the New York Stock Exchange (“NYSE”) is open for business. The

Business

Day

ends when the NYSE closes for the day (typically 4:00 p.m., Eastern Time). If any transaction or event is

scheduled to occur on a day that is not a

Business Day

, or if a transaction request is received after close of

business, such transaction or event will be processed on the next following

Business Day

unless otherwise

specified.

Cap Rate

The

Cap Rate

is the maximum

IPCS Credit Rate

that may apply to calculate the

Maturity Value

if the

Index Performance

is zero or positive. We may declare a new

Cap Rate

for each new

Strategy Term

, subject to

the stated minimum guaranteed rate for that

IPCS

option. If we do not declare a

Cap Rate

for a particular

Strategy Term

, there is no maximum

IPCS Credit Rate

for that

Strategy Term

, and if the

Index Performance

the

Term End Date

is zero or positive, the

IPCS Credit Rate

will, at a minimum, equal the

Index Performance

The

Cap Rate

is not an annual rate.

Cap Rate with Participation Rate (“Cap with Par”)

Cap with Par

is a

Crediting Strategy

composed of a

Cap

Rate

and a

Participation Rate

. The

Cap Rate

is the maximum credit that may apply to

your

investment on the

Term End Date

. The

Participation Rate

is the percentage of

Index Performance

your

investment may be credited

with on the

Term End Date

(subject to the

Cap Rate

, if applicable). If the

Index Performance

on the

Term End

Date

is zero or positive, the

IPCS Credit Rate

will be the lesser of: (i) the declared

Cap Rate

; and (ii) the

Index

Performance

multiplied by the

Participation Rate

. If we do not declare a

Cap Rate

for the

Strategy Term

, there is

no maximum credit, and if the

Index Performance

on the

Term End Date

is zero or positive, the

IPCS Credit

Rate

will be the

Index Performance

multiplied by the

Participation Rate

. The

Cap with Par

will only be applied

on the

Term End Date

, and the

Cap Rate

and

Participation Rate

are not annual rates. We may declare a new

Cap

Rate

and

Participation Rate

for each new

Strategy Term

, subject to the stated minimum guaranteed rates for that

IPCS

option for the life of the contract.

Cap Rate with Participation Rate and Spread (“Cap with Par & Spread”)

Cap with Par & Spread

is a

Crediting Strategy

composed of a

Cap Rate

, a

Participation Rate

and a

Spread

. The

Cap Rate

is the maximum

credit that may apply to

your

investment on the

Term End Date

. The

Participation Rate

is the percentage of

Index Performance

(minus the

Spread

)

your

investment may be credited with on the

Term End Date

(subject to

the

Cap Rate

, if applicable). The

Spread

is the minimum

Index Performance

in order for interest to be credited to

the

IPCS

on the

Term End Date

. The

Spread

is deducted from the

Index Performance

before the

Participation

Rate

is applied to calculate the

IPCS Credit Rate

. Under no circumstances will the

Spread

reduce the

Index

Performance

below zero. If the

Index Performance

is lower than or equal to the

Cap Rate

on the

Term End Date

the

Spread

will be subtracted from the

Index Performance

to calculate the

IPCS Credit Rate

. If the

Index

Performance

is higher than the

Cap Rate

on the

Term End Date

, the

Spread

will be subtracted from the

Cap Rate

to calculate the

IPCS Credit Rate

. If we do not declare a

Cap Rate

for the

Strategy Term

and the

Index

Performance

is positive or zero, the

IPCS Credit Rate

will be the greater of: (i) the

Index Performance

minus the

Spread

multiplied by the

Participation Rate

; and (ii) 0. The

Cap with Par and Spread

will only be applied on the

Term End Date

, and the

Cap Rate

Participation Rate

and

Spread

are not annual rates. We may declare a new

Cap Rate

and

Participation Rate

for each new

Strategy Term

, subject to the stated minimum guaranteed rates for

that

IPCS

option for the life of the contract. The

Spread

will not change from

Strategy Term

Contract Anniversary

The date that occurs on the same day and month as the

Contract Date

for each

Contract

Year

. The first

Contract Anniversary

is one year after the

Contract Date

on the same day and month of the

following

Contract Year

Contract Date

The date the Contract is issued. It is the date from which

Contract Years

and

Contract

Anniversaries

are measured.

Contract Value

The sum of the

Index Strategy Values

for all

IPCS

options a Contract is invested in and the

Fixed Rate Strategy Value

on any given day during the accumulation phase of the Contract

Contract Year

The one year period starting from the

Contract Date

in one calendar year and ending on the date

preceding the

Contract Anniversary

in the following calendar year, and every year thereafter.

Crediting Strategy

The component of an

IPCS

that determines the

IPCS Credit Rate

that will be used to

calculate the

Maturity Value

on the

Term End Date

if the

Index Performance

from the

Term Start Date

to the

Term End Date

is zero or positive, or, in the case of a dual direction

Crediting Strategy

, is zero, positive or

negative within or equal to the

Buffer Rate

Customer Service Office

The office to which notices and transaction requests must be sent.

The Guardian Insurance & Annuity Company, Inc.

Individual Markets, Annuities

P.O. Box 981592

El Paso, TX 79998-1592

Dual Direction Trigger Rate

The

Dual Direction Trigger Rate

is the

IPCS Credit Rate

that will apply on the

Term End Date

for any

IPCS

with a

Dual Direction Trigger Rate

Crediting Strategy

if the

Index Performance

zero, positive or negative within or equal to the

Buffer Rate

. We will declare a new

Dual Direction Trigger Rate

for each new

Strategy Term

, subject to the stated minimum guaranteed rate for that

IPCS

option for the life of

the contract. The

Dual Direction Trigger Rate

is not an annual rate.

Fixed Rate Strategy (“FRS”)

A fixed rate investment option available under the Contract. Amounts held in the

FRS

earn interest at a rate that is guaranteed for one

Contract Year

(subject to the minimum guaranteed rate for

the life of the contract).

Fixed Rate Strategy Value

The amount of

Contract Value

allocated to the

FRS

. The

Fixed Rate Strategy Value

is increased by the daily interest credit and decreased by any withdrawals (including any applicable surrender

charges).

Good Order

Notice from any party authorized to initiate a transaction under the Contract is considered to be in

Good Order

if it is received at the

Customer Service Office

in a format satisfactory to us that includes all

information we require to process a required transaction. A request or transaction may be rejected or delayed if it

is not in

Good Order

. We may determine whether a particular request or transaction is in

Good Order

in our sole

discretion, and we reserve the right to change or waive any

Good Order

requirement at any time.

Index/Indices

The reference market

index

or exchange-traded fund (ETF) to which an

IPCS

option is linked.

Index Performance

The percentage change in the

Index Value

over the

Strategy Term

, measured from the

Term

Start Date

to the

Term End Date

Index Performance

can be positive, negative, or zero.

Index Protection and Crediting Strategies (“IPCS”)

The unique

index

-linked investment options that are

available under the Contract.

You

may elect as many

IPCS

options as

you

wish, provided each allocation is at

least 1% of the amount reallocated. All allocations must be in whole percentages. Each

IPCS

is composed of a

Strategy Term

Index

Protection Strategy

and

Crediting Strategy

, and may also include the

Performance Lock

feature. The

Protection Strategy

provides a level of protection from loss on the

Term End Date

if the

Index

Performance

from the

Term Start Date

to the

Term End Date

is negative. The

Crediting Strategy

determines the

credit on the

Term End Date

if the

Index Performance

from the

Term Start Date

to the

Term End Date

is zero or

positive, or, in the case of a dual direction

Crediting Strategy

, is zero, positive or negative within or equal to the

Buffer Rate

Index Strategy Value

Each

IPCS

option has its own

Index Strategy Value

. On the

Term Start Date

your

Index

Strategy Value

equals

your

allocation to the

IPCS

. On the

Term End Date

your

Index Strategy Value

is the

Maturity Value

, which reflects the

Index Performance

, the effect of any withdrawals taken and charges deducted

from the

IPCS

over the

Strategy Term

, and the application of the

Crediting Strategy

Protection Strategy

, as

applicable. On any other day during each

Strategy Term

your

Index Strategy Value

is the

Interim Value

, which is

based on the value of a hypothetical portfolio of financial instruments designed to replicate the

Maturity Value

on the

Term End Date

. If

you

exercise the

Performance Lock

feature (if available),

your

Index Strategy Value

the locked-in

Interim Value

less subsequent withdrawals (including any applicable surrender charges). See

“Contract Value” for more information.

Index Value

The value of the

Index

that is published by the

Index

provider at the close of each day when the

Index Value

is calculated. On any day that is not a

Business Day

, it is the closing value as of the prior

Business

Day

Interim Value

The

Index Strategy Value

on any day during the

Strategy Term

other than the

Term Start Date

Term End Date

. The

Interim Value

is the amount that is available for annuitization, payment of the Standard

Death Benefit, exercise of the

Performance Lock

feature (if available) or

your

right to return the Contract (unless

the return of premium is greater), withdrawals and surrenders (including the deduction of applicable surrender

charges and/or premium taxes) from an

IPCS

. We calculate the

Interim Value

based on the value of a

hypothetical portfolio of financial instruments designed to replicate the

Maturity Value

on the

Term End Date

The

Interim Value

calculation could result in a loss that is greater than the level of protection the

Protection

Strategy

would provide on the

Term End Date

, or a gain that is lower than the return the

Crediting Strategy

would provide on the

Term End Date

. The

Interim Value

could be less than

your

investment in the

IPCS

even if

the

Index

is performing positively. See “Charges and Adjustments – Interim Value Adjustment” for more

information.

Investment Strategy

An investment option available under the Contract, which includes the

Fixed Rate

Strategy

and the

Index Protection and Crediting Strategies

IPCS Credit Rate

The

Index Performance

after the

Protection Strategy

Crediting Strategy

is applied. The

IPCS Credit Rate

is used to calculate the

Maturity Value

on the

Term End Date

Maturity Value

The

Index Strategy Value

on the

Term End Date

, which reflects the

Index Performance

, the

effect of any withdrawals taken and charges deducted from the

IPCS

over the

Strategy Term

, and the application

of the

Crediting Strategy

Protection Strategy

, as applicable. See “Contract Value” for more information.

Owner (“you,” “your”)

The natural person or entity named in the Contract who is entitled to exercise all rights

and privileges of ownership under the Contract.

Owner

means both joint

owners

, if applicable.

Participation Rate

The

Participation Rate

is the percentage of

Index Performance

(minus the

Spread

, if

applicable)

your

investment may be credited with on the

Term End Date

(subject to the

Cap Rate

, if applicable).

We may declare a new

Participation Rate

for each new

Strategy Term

, subject to the stated minimum guaranteed

rate for that

IPCS

option for the life of the contract. The

Participation Rate

is not an annual rate.

Performance Lock

The

IPCS

available to

you

may include a

Performance Lock

feature. If available, the

Performance Lock

feature allows

you

to lock in

your

Interim Value

for the

IPCS

at any time prior to the

Term

End Date

. The

Performance Lock

feature can only be exercised once during the

Strategy Term

. Locked-in value

will not participate in future

Index Performance

(positive or negative) until the next

Contract Anniversary

. If the

Performance Lock

feature is exercised, the

Protection Strategy

and

Crediting Strategy

will not be applied to the

locked-in

IPCS

at any time, including at the time

you

exercise the

Performance Lock

feature, on the next

Contract Anniversary

when the locked-in value will be reallocated, or on the

Term End Date

. The

Performance

Lock

feature, when available, is available for the duration of the

Strategy Term

. The

Performance Lock

feature

may not be available in the future on certain or any

IPCS

options. See “Benefits Available Under the Contract –

Performance Lock” for more information.

Protection Strategy

The component of an

IPCS

that provides a level of protection from loss on the

Term End

Date

if the

Index Performance

from the

Term Start Date

to the

Term End Date

is negative.

Qualified Contract:

A Contract issued in connection with an IRA (traditional, Roth, or custodial) that receives

favorable tax treatment under the Internal Revenue Code of 1986, as amended. Any Contract that is not a

Qualified Contract is referred to as a “Non-Qualified Contract.

Spread

The

Spread

is the minimum

Index Performance

that will be credited to an

IPCS

with a

Cap with Par &

Spread

Crediting Strategy

on the

Term End Date

. The

Spread

will reduce the

IPCS Credit Rate

that will be

applied. Under no circumstances will the

Spread

reduce the

Index Performance

below zero. The

Spread

will not

change from

Strategy Term

. The

Spread

is not an annual rate.

Step-Up Trigger Rate

(formerly known as Trigger Rate)

The

Step-Up Trigger Rate

is the

IPCS Credit Rate

that will apply on the

Term End Date

for any

IPCS

with a

Step-Up Trigger Rate

Crediting Strategy

if the

Index

Performance

is zero or positive. We may declare a new

Step-Up Trigger Rate

for each new

Strategy Term

subject to the stated minimum guaranteed rate for that

IPCS

option for the life of the contract. The

Step-Up

Trigger Rate

is not an annual rate.

Strategy Term

The component of an

IPCS

that is the specified period of time used to determine the

Index

Performance

from the

Term Start Date

to the

Term End Date

Strategy Value Base

For each

IPCS

option, the base amount used to determine the

Index Strategy Value

. The

Strategy Value Base

is equal to the amount allocated to the

IPCS

on the

Term Start Date

, reduced thereafter on a

pro-rata basis for withdrawals (including systematic withdrawals, RMDs, and any applicable surrender charges)

taken prior to the

Term End Date

. This means that the

Strategy Value Base

will be reduced by the same

percentage that the withdrawal reduces the

Index Strategy Value

for the

IPCS

. Such reduction may be more, even

significantly more, than the dollar amount withdrawn.

Term End Date

The

Contract Anniversary

on the last day of the

Strategy Term

applicable to each

IPCS

. The

Term End Date

is when the

Maturity Value

is calculated and the

Crediting Strategy

Protection Strategy

applied, depending on

Index Performance

. The

Index Value

on the

Term End Date

will be used to determine the

Index Performance

over the

Strategy Term

. If the

Term End Date

is not a

Business Day

, then the

Index Value

the prior

Business Day

will be used.

Term Start Date

The first day of the

Strategy Term

applicable to each

IPCS

, which may be the

Contract Date

or a subsequent

Contract Anniversary

(as applicable). The

Term Start Date

is when a premium payment is

allocated or

Contract Value

is reallocated to an

IPCS

. The

Index Value

on the

Term Start Date

will be used to

determine the

Index Performance

over the

Strategy Term

. If the

Term Start Date

is not a

Business Day

, then the

Index Value

on the prior

Business Day

will be used.

OVERVIEW OF THE CONTRACT

The Guardian MarketPerform® is an individual single premium deferred registered

index

-linked annuity

contract issued by us that is designed to help

you

invest

your

money on a tax-deferred basis for retirement or

other long-term financial purposes. The Contract may be appropriate if

you

have a long-term investment horizon

and do not intend to take early or frequent withdrawals.

The Contract has two phases: the accumulation phase and the payout phase.

●

During the accumulation phase, subject to certain restrictions,

you

may allocate

your

Contract Value

among the available Investment Strategies, which include a fixed interest option (the “

Fixed Rate

Strategy

” or “

FRS

”) and one or more investment options whose returns are generally linked to an

Index

(the “

Index Protection and Crediting Strategies

” or “

IPCS

”). If

you

die before the payout phase, the

Contract also provides a death benefit to

your

designated Beneficiaries at no additional charge.

See

Appendix A for additional information about each of the investment options.

Each

IPCS

provides a return based, in part, on the performance, positive, negative or zero, of a

reference

Index

for a specified period of time (a “

Strategy Term

”). Any positive or negative interest will

be credited at the end of the

Strategy Term

You

could lose a significant amount of money if the

Index

declines in value.

Negative returns are subject to a certain level of downside protection called a

“

Protection Strategy

” that will limit loss on the

Term End Date.

Positive returns are credited based on a

“

Crediting Strategy

” that may limit or enhance

your

returns on the

Term End Date

. An

IPCS

may also

include a

Performance Lock

feature that allows

you

to lock in the value of the

IPCS

before the end of

the

Strategy Term

Protection Strategy

Buffer

The

Buffer

Protection Strategy

absorbs negative

Index Performance

by protecting against losses up to the

Buffer Rate

on the

Term End Date

. The

Buffer Rate

is the

maximum loss we will protect

you

from at the end of the

Strategy Term

If the

Index Performance

on the

Term End Date

is negative,

you

will be subject to any loss that exceeds the

Buffer Rate

For

example, if the

Index

return is -25% and the

Buffer Rate

is -10%, we will credit -15% (the amount

that exceeds the

Buffer Rate

) at the end of the

Strategy Term

, meaning the amount

you

invested in

the

IPCS

will decrease by 15%.

We always intend to offer the 1-Year / -10%

Buffer

/ S&P 500

Index

Cap with Par

IPCS

option, subject to our right to substitute the

Index

with one that is

substantially similar, which means we will always offer a strategy with a -10%

Buffer

Crediting Strategies:

Cap Rate with Participation Rate (“Cap with Par”)

The

Cap with Par

Crediting Strategy

credits

positive

Index Performance

based on the

Cap Rate

and the

Participation Rate

. The

Cap Rate

is the

maximum credit that may be applied on the

Term End Date

, the amount of positive credit applied

at the end of the

Strategy Term

will be limited by the declared

Cap Rate

. The

Participation Rate

the percentage of

Index Performance

your

investment may be credited with on the

Term End Date

(subject to the

Cap Rate

, if applicable). If the

Index Performance

on the

Term End Date

is zero or

positive, the amount credited will be the lesser of (i) the declared

Cap Rate

; and (ii) the

Index

Performance

multiplied by the

Participation Rate

. For example, if the

Index

return is 25%, the

Cap

Rate

is 20%, and the

Participation Rate

is 100%, we will credit 20% in interest at the end of the

Strategy Term

, meaning the amount

you

invested in the

IPCS

will increase by 20%. If we do not

declare a

Cap Rate

for a particular

Strategy Term

, there is no maximum credit, and if the

Index

Performance

on the

Term End Date

is zero or positive, the amount credited will be the

Index

Performance

multiplied by the

Participation Rate

. For example, if the

Index

return is 25%, we do

not declare a

Cap Rate

, and the

Participation Rate

is 125%, we will credit 31.25% in interest at the

end of the

Strategy Term

, meaning the amount

you

invested in the

IPCS

will increase by 31.25%.

We guarantee that the

Participation Rate

will never be less than 100%, and the

Cap Rate

will

never be less than 1.50% for any

IPCS

with a 1 year

Strategy

Term

, 5.00% for any

IPCS

with

a 3 year

Strategy

Term

, and 10.00% for any

IPCS

with a 6 year

Strategy

Term

There is no guarantee that we will declare a

Participation Rate

over 100% with no

Cap Rate

during the time

you

own the Contract. It is possible that an

IPCS

with a

Cap with Par

Crediting

Strategy

will always be subject to a

Cap Rate

Cap Rate with Participation Rate and Spread (“Cap with Par & Spread”)

The

Cap with Par &

Spread

Crediting Strategy

credits positive

Index Performance

based on the

Cap Rate

, the

Participation Rate

and

Spread

. The

Cap Rate

minus the

Spread

is the maximum credit that may be

applied on the

Term End Date

, the amount of positive credit applied at the end of the

Strategy Term

will be limited by the declared

Cap Rate

minus the

Spread

. The

Participation Rate

is the percentage

Index Performance

your

investment may be credited with on the

Term End Date

(subject to the

Cap Rate

, if applicable, and the

Spread

). The

Spread

is the percentage used to reduce the value of

positive

Index

Returns used in the calculation of

IPCS Credit Rate

. If the

Index Performance

on the

Term End Date

is zero or positive, the amount credited will be the lesser of (i) the declared

Cap

Rate

minus the

Spread

; and (ii) the

Index Performance

minus the

Spread

multiplied by the

Participation Rate

. For example, if the

Index

return is 25%, the

Cap Rate

is 20%, the

Spread

is 1%

and the

Participation Rate

is 100%, we will credit 19% in interest at the end of the

Strategy Term

meaning the amount

you

invested in the

IPCS

will increase by 19%.

We guarantee that (i) the

Participation Rate

will never be less than 100%; (ii) the

Cap Rate

will never be less than

1.50% for any

IPCS

with a 1 year

Strategy

Term

, 5.00% for any

IPCS

with a 3 year

Strategy

Term

, and 10.00% for any

IPCS

with a 6 year

Strategy

Term

; and (iii) the

Spread

will never

be greater than 1.00% for any

IPCS

with a 1 year

Strategy

Term

, 3.00% for any

IPCS

with a

3 year

Strategy

Term

, and 6.00% for any

IPCS

with a 6 year

Strategy

Term

We may not declare a

Cap Rate

for a particular

Cap with Par and Spread

Strategy Term

, in which

case there is no maximum credit, and if the

Index Performance

on the

Term End Date

is zero or

positive, the amount credited will be the

Index Performance

minus the

Spread

multiplied by the

Participation Rate

. For example, if the

Index

return is 25%, we do not declare a

Cap Rate

, and the

Participation Rate

is 125%, we will credit 30% in interest at the end of the

Strategy Term

, meaning

the amount

you

invested in the

IPCS

will increase by 31.25%. For any

Strategy Term

for which we

do declare a

Cap Rate

, the

Participation Rate

will always equal 100% (this means it will never be

greater than the minimum guaranteed rate of 100%).

Dual Direction Trigger Rate

The

Dual Direction Trigger Rate

Crediting Strategy

credits a

predefined

IPCS Credit Rate

(called the “

Dual Direction Trigger Rate

”) if the

Index Performance

zero, positive, or negative within or equal to the

Buffer Rate

. Under this

Crediting Strategy

, the

IPCS Credit Rate

will be the declared

Dual Direction Trigger Rate

if the

Index Performance

for

that Strategy is zero, positive or negative within or equal to the

Buffer Rate

. The

Dual Direction

Trigger Rate

may be less than, equal to or higher than the actual

Index Performance

. For example,

if the

Index

return is 25% and the

Dual Direction Trigger Rate

is 12%, we will credit 12% in

interest at the end of the

Strategy Term

, meaning the amount

you

invested in the

IPCS

will increase

by 12%.

We guarantee that the

Dual Direction Trigger Rate

will never be less than 0.75% for

any

IPCS

with a 1 year

Strategy

Term

Dual Direction Trigger Rates

for renewals may differ

from those that may apply to newly issued contracts.

Step-Up Trigger Rate

The

Step-up Trigger Rate

Crediting Strategy

credits a predefined

IPCS

Credit Rate

(called the “

Step-Up Trigger Rate

”) if the

Index Performance

is zero or positive. Under

this

Crediting Strategy

, the

IPCS Credit Rate

will be the declared

Step-Up Trigger Rate

if the

Index

Performance

for that Strategy is zero or positive. The

Step-Up Trigger Rate

may be less than, equal

to or higher than the actual

Index Performance

. For example, if the

Index

return is 25% and the

Step-Up Trigger Rate

is 12%, we will credit 12% in interest at the end of the

Strategy Term

meaning the amount

you

invested in the

IPCS

will increase by 12%.

We guarantee that the

Step-Up Trigger Rate

will never be less than 1.00% for any

IPCS

with a 1 year

Strategy

Term

See Appendix B for state variations that may apply.

The value of an

IPCS

before the end of a

Strategy Term

(the “

Interim Value

”) is based on the value of

hypothetical investments designed to replicate the value of the

IPCS

you

held it to maturity, and such

value could be less than

your

investment in the

IPCS

even if the

Index

is performing positively. Certain

transactions, when they occur before the

Term End Date

of an

IPCS

, are based on the

Interim Value

such as (i) taking a withdrawal or surrendering

your

Contract, including the deduction of applicable

surrender charges and/or premium taxes, (ii) exercising the

Performance Lock

feature (if available), (iii)

annuitization, (iv) the payment of the Standard Death Benefit, and (v) exercising

your

right to return the

Contract (unless the return of premium is greater).

You

could lose a significant amount of money due to

a negative

Interim Value

adjustment prior to the end of the

Strategy Term

●

During the payout phase,

you

may receive a stream of income payments by applying

your

Contract

Value

to one of the available annuity payout options. When

you

annuitize

your

Contract,

you

will no

longer be able to make withdrawals from the Contract and all of the Contract’s other benefits, including

the death benefit, will terminate.

Key Features

●

Withdrawal Options.

During the accumulation phase,

you

may request a partial withdrawal or full

surrender at any time. Withdrawals could result in surrender charges during the first six years

you

own

the Contract, and may be subject to a negative

Interim Value

adjustment, taxes and tax penalties

(including a 10% tax penalty before age 59

∕

For more information, see “Reallocations and Withdrawals – Withdrawals and Surrenders.”

●

Death Benefit.

you

die before the payout phase, the Contract provides a death benefit to

your

designated Beneficiaries at no additional charge. The death benefit is calculated as of the

Business Day

on which we have received due proof of death and any other required documentation in

Good Order

. In

general:

●

you

are 76 years old or older on the date

you

signed

your

application,

your

death benefit will be

the Standard Death Benefit, which generally equals the

Contract Value

less any premium taxes.

●

you

are younger than 76 years old on the date

you

signed

your

application,

your

death benefit is

the greater of (i) the Standard Death Benefit described above or (ii) the Return of Premium Death

Benefit, which equals the premium payment, subject to withdrawal adjustments (including any

applicable surrender charges), which may be more, even significantly more, than the dollar amount

withdrawn.

For more information, see “Benefits Available Under the Contract – Death Benefit.”

●

Performance Lock

If available,

Performance Lock

allows

you

to lock in

your

Interim Value

(less any

withdrawals and applicable charges) on any day during the

Strategy Term

except the

Term Start Date

the

Term End Date

. The locked in value can then be reallocated among the available Investment

Strategies on the next

Contract Anniversary

You

may exercise the

Performance Lock

feature manually

or have it triggered automatically if

your

Index Strategy Value

has increased since the

Term Start Date

by a target percentage

you

provide to us by submitting instructions to our

Customer Service Office

any time before the

Term End Date

. There is no additional charge for exercising the

Performance Lock

feature. By exercising the

Performance Lock

you

could lose a significant amount of money by

removing money from an

IPCS

or the Contract before the end of the

Strategy Term

For more information, see “Benefits Available Under the Contract –

Performance Lock

.”

IMPORTANT INFORMATION

YOU

SHOULD CONSIDER ABOUT THE CONTRACT

FEES, EXPENSES, AND ADJUSTMENTS		LOCATION IN THE PROSPECTUS
Are There Charges or Adjustments for Early Withdrawals?	Yes. If you withdraw money from your Contract within 6 years following Contract issuance, you may be assessed a surrender charge of up to 8% of the amount withdrawn in excess of the free withdrawal amount. The free withdrawal amount is the greater of (i) 10% of your Contract Value as of the most recent Contract Anniversary (or, in the first Contract Year , 10% of your premium payment) or (ii) your RMD under our automatic RMD program. For example, if you take an early withdrawal, you could pay a surrender charge of up to $7,200 on a $100,000 investment, assuming your Contract Value is $100,000 at the time of the withdrawal. This loss will be greater if there is a negative Interim Value adjustment, taxes, or tax penalties. If all or a portion of your Contract Value is removed from an IPCS prior to the end of the Strategy Term , it will be subject to an adjustment due to the Interim Value , which may be negative. A negative Interim Value adjustment could result in losses as high as 100%. The maximum loss could occur in extreme circumstances due to a negative Interim Value adjustment.. For example, if you allocate $100,000 to an IPCS with a 3 year Strategy Term and later withdraw the entire amount before the 3 years have ended, you could lose up to $100,000 of your investment. This loss will be greater if you also have to pay a surrender charge, taxes, and tax penalties. Transactions that are subject to an Interim Value adjustment include (i) taking a withdrawal or surrendering your Contract, including the deduction of applicable surrender charges and/or premium taxes, (ii) exercising the Performance Lock feature (if available), (iii) annuitization, (iv) the payment of the Standard Death Benefit, and (v) exercising your right to return the Contract (unless the return of premium is greater).	Fee Tables Charges and Adjustments
Are There Transaction Charges?	No. Other than surrender charges and any negative Interim Value adjustments, th ere are no charges for other Contract transactions.
Are There Ongoing Fees and Expenses?	Yes . Although we do not charge you a direct fee to invest in the IPCS optio ns, there is an implicit ongoing fee associated with the IPCS because the amount you can earn on an IPCS will be limited to the extent the Index return exceeds (i) the Cap Rate (if any) under the Cap with Par Crediting Strategy or the Cap with Par & Spread Crediting Strategy , or (ii) the Dual Direction Trigger Rate or the Step-Up Trigger Rate under the Dual Direction Trigger Rate Crediting Strategy or the Step-Up Trigger Rate Crediting Strategy , respectfully. Your returns will also be reduced by the Spread under the Cap with Par & Spread Crediting Strategy . The application of the Crediting Strategy may cause your returns under the IPCS to be lower than the Index’s returns. In return for accepting this limit on Index gains, you receive some protection from Index losses through the Protection Strategy . Your returns could be limited if the Participation Rate is below 100%.	Investment Strategies – Crediting Strategies.

RISKS
Is There a Risk of Loss from Poor Performance?	Yes . You can lose money by investing in the Contract, including the loss of principal and previously credited earnings. If you invest in an IPCS with the lowest level of protection currently offered (the -10% Buffer ), you could experience losses up to 90% at the end of the Strategy Term . We always intend to offer the 1-Year / -10% Buffer / S&P 500 Index / Cap with Par IPCS option, subject to our right to substitute the Index with one that is substantially similar, which means we will always offer a strategy with a -10% Buffer .	Risk Factors
Is this a Short-Term Investment?	No. This Contract is not a short-term investment and is not appropriate for an investor who needs ready access to cash. Withdrawals could result in surrender charges during the first six years you own the Contract, and may be subject to taxes and tax penalties (including a 10% tax penalty before age 59 1 ∕ 2 ). In addition, amounts removed from an IPCS prior to the end of the Strategy Term may be subject to a negative Interim Value adjustment, which could result in a loss that is greater than the level of protection the Protection Strategy would provide on the Term End Date , or a gain that is lower than the return the Crediting Strategy would provide on the Term End Date . The calculation of the Interim Value in connection with a withdrawal could result in the loss of principal and previously credited earnings, even if the Index is performing positively, and such losses could be substantial. Contract Value that is allocated to an IPCS may only be reallocated on the Term End Date (which is also a Contract Anniversary ) unless you exercise the Performance Lock feature (if available). Contract Value that is allocated to the FRS and any locked-in Index Strategy Value pursuant to the exercise of the Performance Lock feature may be reallocated on the next Contract Anniversary . If we do not receive your reallocation instructions at our Customer Service Office by the close of business on the date the reallocation will be effected, your Contract Value will be automatically reinvested in the same Investment Strategies, if available (i.e., the Fixed Rate Strategy Value will be reinvested in the FRS , the Index Strategy Value will be reinvested in the same IPCS ), subject to the new crediting rates. If the same IPCS is not available, the amount will be automatically reallocated to an IPCS with the same Strategy Term , Index , Protection Strategy , and Crediting Strategy , if available (i.e., only the availability of the Performance Lock feature is different). If such an IPCS is not available, the amount will be automatically reallocated to the 1-Year Strategy Term / -10% Buffer / S&P 500 Index / Cap with Par / with or without Performance Lock (depending on availability). Any reallocation absent your instruction may not be satisfactory to you .	Risk Factors Charges and Adjustments Reallocations and Withdrawals.
What Are the Risks Associated with the Investment Options?	An investment in the Contract is subject to the risk of poor investment performance and can vary based on the performance of the Investment Strategies available under the Contract. Each Investment Strategy (including the FRS ) has its own unique risks. You should review each of the available Investment Strategies before making an investment decision. The Crediting Strategy of an IPCS will limit positive Index returns on the Term End Date . The application of the Crediting Strategy may cause your returns under the IPCS to be lower than the Index’s returns. Under the Cap with Par Crediting Strategy , your return will be limited to the extent the Index return exceeds the Cap Rate (if any). For example, if the Index return is 25%, the Cap Rate is 20%, and the Participation Rate is 100%, we	Risk Factors Investment Strategies

RISKS
	will credit 20% in interest at the end of the Strategy Term , meaning the amount you invested in the IPCS will increase by 20%. If we do not declare a Cap Rate for a particular Strategy Term , your return will not be limited. For example, if the Index return is 25%, we do not declare a Cap Rate , and the Participation Rate is 125%, we will credit 31.25% in interest at the end of the Strategy Term , meaning the amount you invested in the IPCS will increase by 31.25%. Under the Cap with Par & Spread Crediting Strategy , your return will be reduced by the Spread and will be limited to the extent the Index return exceeds the Cap Rate (if any). For example, if the Index return is 25%, the Cap Rate is 20%, the Participation Rate is 100%, and the Spread is 1%, we will credit 19% in interest at the end of the Strategy Term . If we do not declare a Cap Rate for a particular Strategy Term , your return will not be limited, but will still be reduced by the Spread . For example, if the Index return is 25%, we do not declare a Cap Rate , the Participation Rate is 125%, and the Spread is 1%, we will credit 30% in interest at the end of the Strategy Term . Under the Dual Direction Trigger Rate Crediting Strategy , your return will be limited to the extent the Index return exceeds the Dual Direction Trigger Rate . For example, if the Index return is 25% and the Dual Direction Trigger Rate is 10%, we will credit 10% in interest at the end of the Strategy Term . Under the Step-Up Trigger Rate Crediting Strategy , your return will be limited to the extent the Index return exceeds the Step-Up Trigger Rate . For example, if the Index return is 25% and the Step-Up Trigger Rate is 12%, we will credit 12% in interest at the end of the Strategy Term . The Protection Strategy of an IPCS will limit negative Index returns on the Term End Date . Under the Buffer Protection Strategy , if the Index Performance on the Term End Date is negative, you will be subject to any loss that exceeds the Buffer Rate . For example, if the Index return is -25% and the Buffer Rate is -10%, we will credit -15% (the amount that exceeds the Buffer Rate ) at the end of the Strategy Term , meaning the amount you invested in the IPCS will decrease by 15%. The Indices , except the SG Smart Climate Index , are “price return” indices , not “total return” indices , and therefore they do not include income from dividends or other distributions paid by their component companies. Similarly, the iShares® Russell 2000 ETF does not include income from dividends or other distributions paid by the ETF’s component companies or any dividends or distributions paid by the ETF. If dividends and other distributions were included, the Index returns would be higher. The SG Smart Climate Index Value reflects a negative performance adjustment, in the form of a “synthetic dividend,” intended to replicate the impact that an annual dividend would have on the Index return. If this “synthetic dividend” was not applied, the Index return would be higher. As a result of these calculations, the Indices will underperform a direct investment in the securities that compose them.
What Are the Risks Related to the Insurance Company?	An investment in the Contract is subject to the risks related to GIAC. Any obligations (including under the FRS and IPCS ), guarantees, and benefits of the Contract are subject to our claims-paying ability. If we experience financial distress, we may not be able to meet our obligations to you . More information about GIAC, including our financial strength ratings, is available by contacting us at 1-888-GUARDIAN (1-888-482-7342).	Risk Factors Other Information About the Contract – The Guardian Insurance & Annuity Company, Inc.

RESTRICTIONS		LOCATION IN THE PROSPECTUS
Are There Restrictions on the Investment Options?	Yes . Contract Value that is allocated to an IPCS may only be reallocated on the Term End Date (which is also a Contract Anniversary ), unless you exercise the Performance Lock feature (if available). Contract Value that is allocated to the FRS and any locked-in Index Strategy Value pursuant to the exercise of the Performance Lock feature may be reallocated on the next Contract Anniversary . ● Currently all IPCS options and Contract features are available through financial professionals selling the Contract. Your financial professional may not recommend certain IPCS options. You may obtain information about the IPCS options that are available to you by contacting your financial professional or our Customer Service Office . ● Certain IPCS or Contract features may not be available in your state. See Appendix B for state variations that may apply. ● You may not allocate Contract Value to an IPCS if the Term End Date would occur after the latest Annuity Commencement Date (i.e., the Contract Anniversary immediately following the Annuitant’s 100th birthday). In addition, we reserve the right to: ● Add or remove IPCS options; ● Limit the availability of certain IPCS options to new Contract purchases; ● Not include a Performance Lock feature in the future on certain or any IPCS options; ● Declare new Cap Rates , Participation Rates , Dual Direction Trigger Rates and Step-Up Trigger Rates for each new Strategy Term , subject to the stated minimum guaranteed rates for that IPCS option; We may not declare a Cap Rate for a particular Cap with Par and Spread Strategy Term . For any such Strategy Term which we do declare a Cap Rate , the Participation Rate will always equal 100% (which means it will never be greater than the minimum guaranteed rate of 100%). ● Stop offering or replace a reference Index (including during a Strategy Term ) if it is discontinued, if the Index is substantially changed, if the Index Values become unavailable, if we no longer have a license agreement with the publishers of the Index , or if hedging instruments become difficult to acquire or the cost of hedging becomes excessive. If we replace an Index , we will attempt to select a new Index that has a similar investment objective and risk profile to the original Index . The replacement Index we select may not be satisfactory to you ; and ● Limit the number of IPCS options offered to one. We always intend to offer the 1-Year / -10% Buffer / S&P 500 Index / Cap with Par IPCS option, subject to our right to substitute the Index with one that is substantially similar, which means we will always offer a strategy with a -10% Buffer . If we exercise our right to offer only this IPCS option and you are not satisfied, you may invest in the FRS or surrender the Contract, but the surrender may incur surrender charges, may be subject to taxes (including a 10% tax penalty before age 59 1 ∕ 2 ) and, with respect to amounts surrendered from an IPCS that has not been locked in prior to the	Risk Factors Investment Strategies – Index Protection and Crediting Strategies (“IPCS”) Reallocations and Withdrawals Appendix B Distribution Broker-Dealer Contract Variations

RESTRICTIONS		LOCATION IN THE PROSPECTUS
	Term End Date , will be subject to an Interim Value adjustment. The availability of IPCS may vary depending on the broker-dealer through which the contract is sold.
Are there any Restrictions on Contract Benefits?	Yes . The Performance Lock feature may not be available in the future on certain or any IPCS options. The automatic Performance Lock is not available with the Dual Direction Trigger Rate Crediting Strategy or the Step-Up Trigger Rate Crediting Strategy . The Return of Premium Payment Death Benefit is subject to withdrawal adjustments (including any applicable surrender charges), which may be more, even significantly more, then the dollar amount withdrawn. Although you may request a withdrawal at any time, withdrawals will always be taken first from the FRS , then proportionally from locked-in IPCS options, then proportionally from IPCS options that are at the Term End Date , and finally proportionally from IPCS options that are not at the Term End Date . You may not request a partial withdrawal to be withdrawn from a particular Investment Strategy . This means that if you wish to withdraw money from a specific IPCS without the Performance Lock feature before the Term End Date , your only option will be to surrender the Contract, which may incur surrender charges, may be subject to taxes (including a 10% additional tax before age 59 1 ∕ 2 ), and, with respect to amounts surrendered from an IPCS prior to the Term End Date , will be subject to an Interim Value adjustment. The availability of IPCS options may vary depending on the broker-dealer through which the contract is sold.	Risk Factors Benefits Available Under the Contract Reallocations and Withdrawals Distribution Broker-Dealer Contract Variations
TAXES		LOCATION IN THE PROSPECTUS
What Are the Contract’s Tax Implications?	You should consult with a tax professional to determine the tax implications of an investment in, withdrawals from, and payments received under the Contract. There is no tax penalty benefit if you purchase the Contract through a Traditional IRA or Roth IRA. Withdrawals are subject to ordinary income tax, and you may be subject to a 10% tax penalty if you withdraw money before age 59 1 ∕ 2 .	Risk Factors Tax Considerations
CONFLICTS OF INTEREST		LOCATION IN THE PROSPECTUS
How Are Investment Professionals Compensated?	Your financial professional may receive compensation for selling the Contract to you in the form of commissions and non-cash compensation. This compensation may influence your financial professional to recommend the Contract over another investment.	Other Information About the Contract – Distribution
Should I Exchange My Contract?	Some financial professionals may have a financial incentive to offer you a new contract in place of the one you own. You should only exchange your contract if you determine, after comparing the features, fees and risks of both contracts, and any fees or penalties to terminate the existing contract, that it is better for you to purchase the new contract rather than continue to own your existing contract.	Purchasing the Contract – Tax-Free Section 1035 Exchanges

FEE TABLES

The following tables describe the fees, expenses, and adjustments that

you

will pay when buying, owning,

and surrendering or making withdrawals from an

IPCS

or from the Contract. Please refer to

your

Contract specifications page for information about the specific fees

you

will pay each year based on the

options

you

have elected.

The first table describes the fees and expenses that

you

will pay at the time that

you

surrender or make

withdrawals from the Contract. State premium taxes may also be deducted.

Transaction Expenses

Surrender Charge (as a percentage of amount surrendered)

The surrender charge will be imposed when

you

take a partial withdrawal or surrender

your

Contract during the first six

Contract

Years

, unless an exception applies. Each year during the first six

Contract Years

, however,

you

may take withdrawals up to the “free

withdrawal amount” without incurring a surrender charge. The free withdrawal amount is the greater of (i) 10% of

your

Contract Value

as of the most recent

Contract Anniversary

(or, in the first

Contract Year

, 10% of

your

total premiums paid) or (ii)

your

RMD under

our automatic RMD program.

The surrender charge grades to 0% according to the following schedule:

Contract Year	1	2	3	4	5	6	7+
Surrender Charge Percentage	8%	8%	7%	6%	5%	4%	0%

See "Charges and Adjustments" for more information.

The next table describes the adjustments, in addition to any transaction expenses, that apply if all or a

portion of the

Contract Value

is removed from an

IPCS

before the end of the

Strategy Term

Adjustments

Interim Value

Adjustment Maximum Potential Loss (as a

percentage of

Contract Value

)

100%

The maximum loss could occur in extreme circumstances due to a negative

Interim Value

adjustment. Transactions that are subject to

Interim Value

adjustment include (i) taking a withdrawal or surrendering

your

Contract, including the deduction of applicable

surrender charges and/or premium taxes, (ii) exercising the

Performance Lock

feature (if available), (iii) annuitization, (iv) the

payment of the Standard Death Benefit, and (v) exercising

your

right to return the Contract (unless the return of premium is greater).

See “Charges and Adjustments” for more information.

In addition to the fees described above, the amount

you

can earn on an

IPCS

will be limited to the extent

the

Index

return exceeds (i) the

Cap Rate

(if any) under the

Cap with Par

Crediting Strategy

or the

Cap

with Par & Spread

Crediting Strategy

; (ii) the

Dual Direction Trigger Rate

under the

Dual Direction

Trigger Rate

Crediting Strategy

; or (iii) the

Step-Up Trigger Rate

under the

Step-Up Trigger Rate

Crediting Strategy

Your

returns will also be reduced by the

Spread

under the

Cap with Par & Spread

Crediting Strategy

. The application of the

Crediting Strategy

may cause

your

returns under the

IPCS

be lower than the

Index’s

returns. In return for accepting this limit on

Index

gains,

you

will receive some

protection from

Index

losses through the

Protection Strategy

PRINCIPAL RISKS

An investment in the Contract involves certain risks that you should consider prior to purchasing the Contract

making investment decisions.

Market Risk

There is a risk of loss of principal and previously-credited earnings due to poor investment performance, and

such losses may be substantial. In recent years, the financial markets have experienced periods of significant

volatility and negative returns, contributing to an uncertain and evolving economic environment. Financial

markets have been impacted by several interrelating factors, including (but not limited to) pandemics,

geopolitical turmoil, rising inflation, economic recessions, interest rate fluctuations, and actions by governmental

authorities. Depending on the Investment Strategies you select and the timing of transactions you request (e.g.,

reallocations, withdrawals, exercise of the Performance Lock feature), you may experience significant negative

returns under the Contract.

Index – Linked Option Risks

Protection Strategies

The Protection Strategies provide downside protection from negative Index performance only on the Term End

Date, so your risk of loss is greater on any other date during the Strategy Term. For multi-year Strategy Terms,

the Protection Strategies are

not

applied on an annual basis; any negative Index Performance is measured from

the Term Start Date to the Term End Date. In other words, the limits on downside loss provided by the Protection

Strategy are applied to the Index Performance at the end of the Strategy Term, not during the Strategy Term or

over the life of the Contract.

If you invest in an IPCS, you will bear the portion of loss that exceeds your

Buffer Rate. If you invest in an IPCS with the lowest level of protection currently offered (the -10%

Buffer), you could experience losses up to 90% at the end of the Strategy Term due to negative Index

Performance. We always intend to offer the 1-Year / -10% Buffer / S&P 500 Index / Cap with Par IPCS

option, subject to our right to substitute the Index with one that is substantially similar, which means we

will always offer a strategy with a -10% Buffer.

If you reinvest your money in the same IPCS over the course

of multiple Strategy Terms, you may incur greater losses than the protection level provided by that IPCS over the

course of a single Strategy Term.

Crediting Strategies

The Crediting Strategies determine how positive Index performance is credited on the Term End Date, and may

limit or enhance your returns under the IPCS. The amount you can earn on an IPCS will be limited to the extent

the Index return exceeds (i) the Cap Rate (if any) under the Cap with Par Crediting Strategy or the Cap with Par

& and Spread Crediting Strategy, (ii) the Dual Direction Trigger Rate under the Dual Direction Trigger Rate

Crediting Strategy, or (iii) the Step-Up Trigger Rate under the Step-Up Trigger Rate Crediting Strategy. Your

returns will also be reduced by the Spread under the Cap with Par & Spread Crediting Strategy. The application

of the Crediting Strategy may cause your returns under the IPCS to be lower than the Index’s returns. For

multi-year Strategy Terms, the Crediting Strategies are

not

applied on an annual basis; any positive Index

Performance is measured from the Term Start Date to the Term End Date. In other words, the Crediting Strategy

will be applied to the Index Performance at the end of the Strategy Term, not during the Strategy Term or over

the life of the Contract. Your investment in an IPCS is not an investment in the Index or the securities tracked by

the Index.

Liquidity and Early Withdrawal Risk

The Contract is not designed to be a short-term investment, and it is not appropriate for an investor who intends

to take early or frequent withdrawals.

●

Surrender Charges.

If you take withdrawals or surrender your Contract during the first six Contract

Years, a surrender charge will apply to amounts that exceed the free withdrawal amount, unless an

exception applies

●

Negative Interim Value Adjustments.

If you withdraw money from an IPCS prior to the Term E

Date,

the amount available for withdrawal from that IPCS is the Interim Value.

●

We calculate the Interim Value based on the value of a hypothetical portfolio of financial

instruments designed to replicate the Maturity Value (which is the Index Strategy Value on the

Term End Date). The Interim Value could be less than your investment even if the Index is

performing positively.

●

If you take a withdrawal, the calculation of the Interim Value could result in the loss of principal

and previously-credited earnings, and such losses could be substantial. A negative Interim Value

adjustment could result in losses as high as 100%. The maximum loss could occur in extreme

circumstances due to a negative Interim Value adjustment. Extreme circumstances causing a

negative Interim Value Adjustment can be connected to several factors, including but not limited to

trading costs and market price changes.

●

Partial withdrawals (including systematic withdrawals, RMDs, and any associated charges

deducted) from an IPCS that has not been locked in pursuant to exercise of the Performance Lock

feature on any day during the Strategy Term other than the Term Start Date and the Term End Date

will reduce the Strategy Value Base for the IPCS (which is the base amount that is used to

calculate the Interim Value prior to the Term End Date and the Maturity Value on the Term End

Date) by the same percentage that the withdrawal reduced the Index Strategy Value for that IPCS,

which may be more, even significantly more, than the dollar amount withdrawn. This means that if

you take a withdrawal at a time when the Interim Value is less than the Strategy Value Base, the

Strategy Value Base will be reduced by more than the amount withdrawn.

●

Because surrender charges are imposed when withdrawals are taken during the surrender charge

period and adjustments associated with the Interim Value calculation are applied when withdrawals

are taken prior to the Term End Date, these withdrawals can result in a loss of principal and

previously-credited earnings even if the Index has been performing positively.

●

In addition, the Interim Value calculation could result in a loss that is greater than the level of

protection the Protection Strategy would provide on the Term End Date, or a gain that is lower

than the return the Crediting Strategy would provide on the Term End Date.

●

The Interim Value is also the amount available from an IPCS if you surrender or annuitize the

Contract, exercise of the Performance Lock feature (if available) or your right to return the

Contract (unless the return of premium is greater), or if a Standard Death Benefit is paid prior to

the Term End Date.

●

Strategy Value Base.

●

Partial withdrawals (including systematic withdrawals, RMDs, and any associated charges deducted)

from an IPCS that has not been locked in pursuant to exercise of the Performance Lock feature on any

day during the Strategy Term other than the Term Start Date and the Term End Date will reduce the

Strategy Value Base for the IPCS by the same percentage that the withdrawal reduced the Index

Strategy Value for that IPCS. Such a reduction could be more, even significantly more, than the dollar

amount withdrawn.

●

The proportional reduction in your Strategy Value Base could be greater than the dollar amount of the

withdrawal depending on whether the Interim Value of the IPCS is higher or lower than the Strategy

Value Base of that IPCS at the time of the withdrawal. When the Interim Value is less than the Strategy

Value Base at the time of the withdrawal, the proportional reduction will always be greater than the

dollar amount withdrawn.

●

Withdrawals may have more of an adverse impact on the remaining Interim Value the earlier in the

Strategy Term a withdrawal is taken.

●

A lower Strategy Value Base will reduce any credit amount that may be applied on the Term End Date.

●

You cannot reallocate Contract Value into the IPCS to increase your Strategy Value Base during the

Strategy Term.

●

Death Benefit.

●

Withdrawals will reduce the Standard Death Benefit on a dollar-for-dollar basis.

●

The Return of Premium Payment Death Benefit is subject to withdrawal adjustments (including any

applicable surrender charges), which may be more, even significantly more, than the dollar amount

withdrawn. (See “Benefits Available Under the Contract – Death Benefit.”)

●

Withdrawal Limitation.

Amounts are withdrawn from the Investment Strategies in the order described in the

“Reallocations and Withdrawals” section. You may not request a partial withdrawal be withdrawn from a

particular Investment Strategy. This means that if you wish to withdraw money from a specific IPCS without

the Performance Lock feature before the Term End Date, your only option will be to surrender the Contract,

which may incur surrender charges, may be subject to taxes (including a 10% tax penalty before age 59

∕

and, with respect to any amounts surrendered from an IPCS prior to the Term End Date, will be based on the

Interim Value. The Interim Value could be less than your investment in the IPCS even if the Index is

performing positively. See “Charges and Adjustments – Interim Value Adjustment” for more information

about the calculation of the Interim Value.

●

Taxes.

Withdrawals and surrenders may result in adverse tax consequences, including a 10% tax penalty

before age 59

∕

●

Minimum Account Value.

If you take a withdrawal that would cause your Contract Value to fall below

$2,000, we may terminate your Contract.

Reallocation Restrictions

Contract Value that is allocated to an IPCS may only be reallocated on the Term End Date, unless (1) you

exercise the Performance Lock feature (if available) or (2) the IPCS is matured early and its value reallocated to

the FRS due to discontinuation of an Index. Contract Value that is allocated to the FRS and any locked-in Index

Strategy Value pursuant to the exercise of the Performance Lock feature may only be reallocated on the next

Contract Anniversary. Because of these restrictions, you may not be able to change your investment selections in

response to changes in market conditions during the investment term.

If you do not want to remain invested in

your current allocations until these dates, you may surrender the Contract, which may incur surrender charges,

may be subject to taxes (including a 10% tax penalty before age 59

∕

), and, with respect to any amounts

surrendered from an IPCS prior to the Term End Date, will be based on the Interim Value. The Interim Value

could be less than your investment in the IPCS even if the Index is performing positively. See “Charges and

Adjustments – Interim Value Adjustment” for more information about the calculation of the Interim Value.

If we do not receive reallocation instructions in Good Order by the close of business on the Term End Date, your

current allocations will be reinvested for a new term (in the same IPCS, if available) using the new crediting

rates. If the Term End Date is a non-Business Day, reallocation instructions must be received in Good Order no

later than the close of business on the Business Day prior to the Term End Date. If the same IPCS is not

available, the amount will be automatically reallocated to an IPCS with the same Strategy Term, Index,

Protection Strategy, and Crediting Strategy, if available (i.e., only the availability of the Performance Lock

feature will differ). If such an IPCS is not available, the amount will be automatically reallocated to the 1-Year

Strategy Term / -10% Buffer / S&P 500 Index / Cap with Par / with or without the Performance Lock feature

(depending on availability). This reallocation may not be satisfactory to you.

Availability of IPCS Options

We reserve the right to add or remove IPCS investment options. We also reserve the right to limit the availability

of certain IPCS to new Contract purchases. An IPCS that is currently available may not be available for

reallocations or reinvestment at the end of the Strategy Term (or the next Contract Anniversary after you exercise

the Performance Lock feature, if applicable). Certain IPCS may not be available through your financial

professional. You may obtain information about the IPCS options that are available to you by contacting your

financial professional or our Customer Service Office.

We may limit the number of IPCS options offered to one. We intend always to offer the 1-Year / -10% Buffer /

S&P 500 Index / Cap with Par / with or without the Performance Lock feature (depending on availability),

subject to our right to substitute the Index, which means we will always offer a strategy with a -10% Buffer. This

means that it is possible that we may not offer IPCS options in the future that are attractive to you based on your

personal preferences, risk tolerances, or time horizon. If there are no investment options you wish to select, you

may surrender the Contract, but the surrender may incur surrender charges, may be subject to taxes (including a

10% tax penalty before age 59

∕

), and, with respect to any amounts surrendered from an IPCS prior to the Term

End Date, will be based on the Interim Value. The Interim Value could be less than your investment in the IPCS

even if the Index is performing positively. See “Charges and Adjustments – Interim Value Adjustment” for more

information about the calculation of the Interim Value.

Crediting Rates

We set crediting rates (including Cap Rates, Participation Rates, Dual Direction Trigger Rates and Step-Up

Trigger Rates, and the FRS interest rate) at our discretion. The crediting rates for new Strategy Terms may be

lower than your initial crediting rates, subject to guaranteed minimums. You assume the risk that the crediting

rates we set will be less favorable than you find acceptable. Crediting rates for new Contract purchases may be

more favorable than the crediting rates for reallocations. We may declare different crediting rates for

reallocations based on your Contract Date.

Performance Lock Risk

You may only exercise the Performance Lock feature once during a Strategy Term for each IPCS. After you

exercise the Performance Lock feature, your locked-in Index Strategy Value will not increase under any

circumstances (even if the Index Performance is positive), and your decision to exercise the Performance Lock

feature cannot be revoked. Withdrawals and charges deducted from a locked-in IPCS will reduce the locked-in

Index Strategy Value by the amount withdrawn or charge assessed, including any applicable surrender charge.

You will not know the Interim Value used to lock in your Index Strategy Value in advance. We use the Interim

Value calculated at the end of the Business Day on which we receive your request. You assume the risk that the

Interim Value that gets locked in will be lower than the Interim Value you last obtained. Reallocations are only

permitted on Contract Anniversaries. Depending on when you exercised the Performance Lock feature, your

investment might not participate in Index Performance for as long as one year. There may not be an optimal time

to exercise the Performance Lock feature. Your Maturity Value may be higher if you do not exercise the

Performance Lock feature. If the Performance Lock feature is exercised for an IPCS, no Crediting or Protection

Strategy is applied to the IPCS

at any time

, including at the time you exercise the Performance Lock feature, on

the next Contract Anniversary when the locked-in value will be reallocated or on its Term End Date.

The Performance Lock feature may not be available in the future on certain or any IPCS options. There is a risk

that the Performance Lock feature will not be available for a new Strategy Term of the same IPCS option when

your current Strategy Term ends and your money is eligible for reinvestment or reallocation. We will send you a

notice 30 calendar days in advance of your Contract Anniversary that explains the investment options available

to you, including the availability of the Performance Lock feature. You may also contact us at

1-888-GUARDIAN (1-888-482-7342) for information about the investment options available to you. If we do

not receive your reallocation instructions at our Customer Service Office by the close of business on the date

reallocation will be effected, the amount will be automatically reinvested for a new Strategy Term in the same

IPCS, if available, subject to new crediting rates that we declare for the applicable Crediting Strategy. If the

Term End Date is a non-Business Day, reallocation instructions must be received in Good Order no later than the

close of business on the prior Business Day. If the same IPCS is not available, the amount will be automatically

reallocated to an IPCS with the same Strategy Term, Index, Protection Strategy, and Crediting Strategy, if

available (i.e., only the availability of the Performance Lock feature will differ).

This means that if you do not

provide reallocation instructions, your money could be reinvested into a new Strategy Term (up to 6 years,

depending on your investment selections)

without the Performance Lock feature

. Amounts are withdrawn

from the Investment Strategies in the order described in the “Reallocations and Withdrawals” section.

You may not request a partial withdrawal be withdrawn from a particular Investment Strategy. This

means that if you wish to withdraw money from a specific IPCS without the Performance Lock feature

before the Term End Date, your only option will be to surrender the Contract, which may incur surrender

charges, may be subject to taxes (including a 10% tax penalty before age 59

∕

), and, with respect to any

amounts surrendered from an IPCS prior to the Term End Date, will be based on the Interim Value.

Risks Related to the Indices

An investment in the Contract is subject to risks related to the reference Indices, such as:

●

Discontinuation or Substitution.

An Index may not be available the entire time you own your Contract.

If an Index is discontinued or substantially changed, or if the Index Values become unavailable, or if we

no longer have a license agreement with the publishers of the Index, or if hedging instruments become

difficult to acquire or the cost of hedging becomes excessive, we may substitute the Index with a new

Index. If we replace an Index, we will attempt to select a new Index that has a similar investment

objective and risk profile to the original Index. Such replacement Index may not be satisfactory to you.

An Index substitution will not affect the Protection Strategy or Crediting Strategy for the IPCS.

However, the performance of the new Index may differ from the original Index. This may negatively

affect the amount credited to the IPCS at the end of the Strategy Term or the Interim Value available for

Performance Lock. Because reallocations are only permitted at the end of the Strategy Term, if you do

not want to remain invested in the IPCS for the remainder of the Strategy Term or exercise the

Performance Lock feature (if available) after we substitute the Index, you may surrender the Contract,

which may incur surrender charges, may be subject to taxes (including a 10% tax penalty before age

∕

), and, with respect to any amounts surrendered from an IPCS prior to the Term End Date, will be

based on the Interim Value. The Interim Value could be less than your investment in the IPCS even if

the Index is performing positively. See “Charges and Adjustments – Interim Value Adjustment” for

more information about the calculation of the Interim Value.

●

Index Performance.

The value of each IPCS depends, in part, on the performance of a reference Index.

The performance of each Index is based on the value of its component securities, which are subject to a

variety of complex and interrelated investment risks that you are indirectly exposed to. These risks may

impact financial markets generally, specific market segments, or specific issuers. The historical

performance of an Index does not guarantee future results. Because we measure Index Performance

from the Term Start Date to the Term End Date, there is a risk that the Index Performance may be

negative or zero even if the Index performed positively at times during the Strategy Term.

●

S&P 500® Price Return Index.

This Index is comprised of equity securities issued by large-capitalization U.S. companies. In

general, it is more difficult for large-capitalization companies to change their strategies quickly in

response to changes in their industries. Large-capitalization companies are typically more

well-established and have lower growth rates than small-capitalization companies.

●

Nasdaq-100® Price Return Index.

This Index is comprised of equity securities issued by large-capitalization U.S. and non-U.S.

companies, excluding financial companies. In general, it is more difficult for large-capitalization

companies to change their strategies quickly in response to changes in their industries.

Large-capitalization companies are typically more well-established and have lower growth rates

than small-capitalization companies. Political, social and economic developments abroad and

differences between the regulations and reporting standards and practices to which foreign issuers

are subject as compared to U.S. issuers may affect the Index Performance. In addition, to the extent

the component securities are denominated in foreign currencies, their values may be subject to

risks related to changes in currency exchange rates. Finally, companies in a particular sector may

not perform as well as companies in other sectors or the market as a whole.

●

MSCI® EAFE® Price Return Index

This Index is designed to follow the performance of large- and mid-capitalization companies across

21 developed markets around the world but excluding the U.S. and Canada. Political, social and

economic developments abroad and differences between the regulations and reporting standards

and practices to which foreign issuers are subject as compared to U.S. issuers may affect the Index

Performance. In addition, to the extent the component securities are denominated in foreign

currencies, their values may be subject to risks related to changes in currency exchange rates. Risks

of investing in foreign securities are generally increased by investing in emerging market countries.

●

SG Smart Climate Index.

This Index provides investment exposure to the performance of large-capitalization U.S. stocks

through its underlying index, the SG Climate Transition Risk Index (the “Underlying SG Index”).

These stocks are selected based on proprietary climate risk preparedness scores and certain

environmental, social, and governance (“ESG”) filters. In general, it is more difficult for

large-capitalization companies to change their strategies quickly in response to changes in their

industries. Large-capitalization companies are typically more well-established and have lower

growth rates than small-capitalization companies. This Index is also subject to several unique risks,

including:

●

ESG Methodology.

The Underlying SG Index is composed of stocks that are selected based on

an ESG methodology that includes climate risk scores and ESG exclusion filters. Investors’

views about ESG matters vary, and the Underlying SG Index’s ESG methodology may not

reflect your beliefs or values. There is no guarantee that the ESG methodology will ultimately

enhance the performance of the Index. Companies with lower ESG ratings may perform better

than companies with higher ESG ratings over the short or long term. Due to the inherent

difficulty of forecasting within complex systems and the general unpredictability of future

events, there is no guarantee that the predictive climate risk models used by the Underlying

SG Index will identify stocks that will perform well if climate events occur.

●

Performance Drag.

The performance of the Index will always be worse than the performance

of the Underlying SG Index. The Index reflects deductions that reduce performance, including

a 1.50% negative performance adjustment and 0.50% fixed replication costs, each as an

annualized percentage of Index Value. In addition, the performance of the Index is reduced by

assumed costs of borrowing equal to the U.S. Federal Funds Rate. As of October 6, 2025, the

U.S. Federal Funds Rate was 4.09%. The U.S. Federal Funds Rate will fluctuate over time,

and may be higher or lower in the future. Without these deductions, the performance of the

Index over any one year period would be higher. While these deductions are not charges under

the Contract, they result in lower Index Values and may therefore negatively impact the

performance of your investment.

●

Index Disruption.

Disruptive and extraordinary events could impair the operation of the Index

or the Underlying SG Index. For example, these events could relate to the unavailability of

necessary data to apply the ESG methodology, an insufficient number of eligible stocks, or the

termination or breach of a third-party licensing agreement. Should a disruptive or

extraordinary event occur, the Index publisher may take any actions permitted by the Index

rules, such as postponing calculations or rebalances, adjusting the terms of the Index to

preserve its economic characteristics, restating Index Values, or discontinuing the Index.

●

New Index.

The Index and the Underlying SG Index have limited performance histories.

Generally, there is less publicly available information about the Index and the Underlying SG

Index compared to more established market indices.

●

In addition, although the SG Smart Climate seeks to track the performance of companies with

ESG characteristics, amounts invested in an IPCS linked to this Index are not an investment in

the Index, the Underlying SG Index, or the component companies of the Underlying SG

Index. Amounts you invest in the Contract become assets of the Company. The Company’s

assets that support its payment obligations under the Contract are not invested based on ESG

considerations.

●

iShares® Russell 2000 ETF.

This Index references the performance of the iShares® Russell 2000 ETF, which is an ETF that

seeks to track the investment results of the Russell 2000 Index, an index composed of

small-capitalization U.S. equities. The Russell 2000 Index measures the performance of the small

capitalization sector of the U.S. equity market, as defined by FTSE Russell. Compared to mid- and

large-capitalization companies, small-capitalization companies may be less stable and more

susceptible to adverse developments. The securities of small-capitalization companies may be more

volatile and less liquid than those of mid- and large-capitalization companies. As a result, the

Index’s performance may be more volatile than that of an index with greater focus on large- or

mid-capitalization stocks. An ETF is also subject to several unique risks, including:

●

Fees and Expenses.

An ETF is subject to fees and expenses, including management fees and

transaction costs, that reduce the performance of the ETF. These fees and expenses may cause

the Index to underperform a direct investment in the securities in which the ETF invests.

●

Tracking Error Risk.

Tracking Error Risk. An ETF seeks to track the investment results of a

specific market index. There is no guarantee that an ETF’s investment results will have a high

degree of correlation to the index it seeks to track or that an ETF will achieve its investment

objective. An ETF may be subject to tracking error, which is the divergence of an ETF’s

performance from that of the index it seeks to track. This risk may be heightened during times

of increased market volatility or other unusual market conditions. Among other reasons,

tracking error may result because an ETF incurs fees and expenses while the index does not.

●

Market Trading Risk.

An ETF faces numerous market trading risks, including the potential

lack of an active market for fund shares, losses from trading in secondary markets, periods of

high volatility, and disruptions in the creation/redemption process. Any of these factors,

among others, may lead to an ETF’s shares trading at a premium or discount to net asset value.

●

No Dividends.

The Index Value of a price return index generally does not include income from

dividends or other distributions paid by the Index’s component companies, and therefore the Index

Value does not fully reflect the performance of the securities that compose the Index. If dividends

and other distributions were included, the Index Value would be higher. As a result, a price return

Index will underperform similar portfolios from which dividends are reinvested. The SG Smart

Climate Index Value reflects a negative performance adjustment, in the form of a “synthetic

dividend,” intended to replicate the impact that an annual dividend would have on the Index Value.

If this “synthetic dividend” was not applied, the Index Value would be higher. This deduction

results in performance drag that will cause the Index to underperform a direct investment in the

securities that compose the Index. Index Values of the iShares® Russell 2000 ETF do not include

income from dividends or other distributions paid by the ETF’s component companies or any

dividends or distributions paid by the ETF and therefore the Index Value does not fully reflect the

performance of the securities that compose the ETF. If dividends and other distributions were

included, the Index Value would be higher. As a result, The ETF will underperform similar

portfolios from which the ETF’s dividends and other distributions are reinvested.

●

Rights in the Index.

An investment in an IPCS is not an investment in the Index or any of its

component companies. You have no voting, dividend, liquidation, or other rights with respect to

the Index, its publisher, or any of the component companies. When the Index is an ETF, you are

not a shareholder in the ETF and you have no voting, dividend, liquidation, or other rights that

belong to shareholders in the ETF.

For more information about the Indices, see Appendix C.

Risks Related to the Company

An investment in the Contract is subject to risks related to the Company, such as:

●

Financial Strength and Claims-Paying Ability.

Any obligations (including under the FRS), guarantees

or benefits of the Contract are subject to our financial strength and claims-paying ability. Our

obligations under the Contract are supported by the assets of our general account and the separate

account, both of which are subject to the claims of our creditors. You may obtain information about our

financial condition by reviewing our financial statements included in the Statement of Additional

Information.

●

Cybersecurity and Business Continuity.

Our business is highly dependent on the effective operation of

our computer systems and those of our service providers and intermediaries. We are vulnerable to

disruptions from utility outages, systems failures (e.g., hardware and software malfunctions) and

cyberattacks (including ransomware and malware attacks). Cyberattacks may be systemic (e.g.,

affecting the internet, cloud services, or other infrastructure) or targeted (e.g., failures in or breach of

our systems or those of third parties on whom we rely). The risk of cyberattacks may be higher during

periods of geopolitical turmoil, and the continuing use of remote or flexible work arrangements, remote

access tools, and mobile technology have expanded potential cyberattack surfaces. Due to the increasing

sophistication of cyberattacks, such cybersecurity incidents could occur and persist for an extended

period of time without detection Cybersecurity incidents may result in the loss, theft, misuse, release,

corruption, and destruction of data (including confidential customer or business information),

interference with or denial of service, interfere with our ability to process Contract-related transactions

(including our ability to calculate Contract Values), and may subject us to regulatory fines, litigation,

and financial losses or cause reputational damage. We have established robust and tested plans,

procedures and controls to identify potential threats and protect our operations. However, there can be

no assurance that we or our service providers and intermediaries will be able to prevent cybersecurity

risks from affecting your Contract.

We are also exposed to the risk of natural or man-made disasters, including (but not limited to) storms, fires,

floods, earthquakes, public health crises, pandemics (e.g., COVID-19), malicious acts, and terrorist acts, any

of which could disrupt our operations and interfere with our ability to administer the Contra

ct.

PURCHASING THE CONTRACT

The Guardian MarketPerform® is an individual single premium deferred registered index-linked annuity

contract issued by us that is designed to help you invest your money on a tax-deferred basis for retirement or

other long-term financial purposes. The Contract is available for purchase through Traditional IRAs, Roth IRAs,

and custodial IRAs (“Qualified Contracts”) or as a Non-Qualified Contract.

The minimum issue age for a Contract Owner is 18 years old. If the Annuitant is under the age of 18, the Owner

must be a trust. The maximum issue age is 85 years old.

We will not issue a Contract on February 29 in leap years. We reserve the right to reject any application.

Premium Payment

You

may purchase the Contract by completing an application and submitting a premium payment. The minimum

premium payment is $25,000. We require prior approval for a premium payment of less than $25,000 or more

than $1,000,000 (which includes the single premium payment under the Contract together with any premium

payments under other contracts with the same

Owner

Annuitant

issued by us). The premium payment may be

submitted by check, wire transfer or exchange forms or any other form acceptable to us. We will accept the

premium payment from multiple sources. We will issue the contract with the premium payment received upon

the earlier of the following: (1) the date of receipt of premium payment from all sources or (2) the date the

application rate-lock expires with the premium payment received to date. Additional premium payments are not

permitted under the Contract. See Appendix B for state variations that may apply.

We are not responsible for lost investment opportunities while we complete our application review process. Any

premium payment we receive before we issue the Contract will be held in our general account until we credit the

premium payment to

your

Contract upon issuance, and it will not earn interest during this time. We do not accept

any additional premiums after the Contract has been issued.

You

may allocate

your

premium payment to one or more available

IPCS

options or the

FRS

. When we issue the

Contract,

your

premium payment is allocated according to

your

instructions.

Application Rate Lock

We declare new crediting rates (including

Cap Rates

Participation Rates

Dual Direction Trigger Rates

Step-Up

Trigger Rates

and the

FRS

interest rate) from time to time. This means that our current effective crediting rates

may be

higher

lower

than the crediting rates that were in effect when

you

signed

your

application. When we

issue the Contract, we will apply the crediting rates that were in effect on the date

you

signed

your

application to

your

initial allocations, provided the Contract is issued within 45 calendar days of the date

you

signed it (for

applications received with transfer or exchange forms) or within 21 calendar days of the date

you

signed it (for

applications received with only cash premiums).

If the Contract is issued in the time frame stated above, we will apply the crediting rates that were in effect on

the date

you

signed

your

application to

your

initial allocations regardless of whether our current effective

crediting rates have increased or decreased since

you

signed

your

application. If the Contract is not issued in the

time frame stated above for any reason and our current effective crediting rates are lower than the crediting rates

that were in effect on the date

you

signed

your

application, we will not issue the Contract unless

you

confirm

that

you

accept the current effective crediting rates for

your

initial allocations, even though they are lower than

the crediting rates that were in effect on the date

you

signed

your

application. If the Contract is not issued in the

time frame stated above for any reason and our current effective crediting rates are the same or higher than the

crediting rates that were in effect on the date

you

signed

your

application, we will issue the Contract and apply

the current effective crediting rates to

your

initial allocations.

New crediting rates are declared for new

Strategy Terms

after

your

initial allocations and may be higher or lower

than the crediting rates that applied to

your

initial allocations, subject to the minimum guaranteed crediting rates

for the particular

Investment Strategy

. We will send

you

a notice 30 calendar days in advance explaining the

investment options available to

you

, including the availability of the

Performance Lock

feature, and how

you

can

obtain the crediting rates that will apply upon reinvestment or reallocation. New crediting rates will be declared

at least five (5)

Business Days

before they go into effect. Any reallocation instructions must be received in

Good

Order

no later than the close of business on the

Contract Anniversary

on which they will be effected. If the

Contract Anniversary

is a non-

Business Day

, reallocation instructions must be received in

Good Order

no later

than the close of business on the

Business Day

prior to the

Contract Anniversary

You

may send reallocation

instructions by mail to our

Customer Service Office

, by telephone at 1-888-GUARDIAN (1-888-482-7342) by

emailing

AnnuityCare@guardianlife.com

or through our online portal at

www.GuardianLife.com

. For more

information, see “Reallocations and Withdrawals.”

Right to Cancel

you

are not satisfied with

your

Contract,

you

can cancel it within a certain time period after receiving it by

submitting a written request for cancellation. This right to cancel period is generally 10 days (30 days if

your

Contract is a replacement), but may differ in certain states. If

you

exercise

your

right to cancel, we will not

assess a surrender charge.

You

will receive a full refund of

your

premium payment or

your

Contract Value

as of

the date we receive

your

cancellation request, whichever is greater. See Appendix B for state variations that may

apply.

Tax-Free Section 1035 Exchanges

You

can generally exchange one non-qualified annuity contract for another in a tax-free exchange under

Section 1035 of the Internal Revenue Code of 1986, as amended. Before making an exchange,

you

should

compare both contracts carefully. If

you

exchange another annuity contract for the Contract described in this

prospectus,

you

may have to pay a surrender charge on

your

old contract, and there will be a new surrender

charge schedule on this Contract, and other charges and benefits may be different. In addition, an exchange may

delay our receipt of the premium payment from

your

existing insurance company and, therefore, the issuance of

the Contract may be delayed.

You

should not exchange another annuity contract for this Contract unless

you

determine, after comparing all the features, benefits and charges, that the exchange is in

your

best interest.

You

should consult with

your

financial professional before making an exchange.

INVESTMENT STRATEGIES

You can allocate your premium payment and Contract Value to one or more of the Index Protection and

Crediting Strategies (“IPCS”) and the Fixed Rate Strategy (“FRS”).

Fixed Rate Strategy

The FRS credits a fixed interest rate daily based on crediting rates that are set and guaranteed by us for a

one-year term. Each one-year term ends and a subsequent one-year term begins on the next Contract

Anniversary. The interest rate for the first Contract Year is set forth in your Contract. We guarantee that the

interest rate for any one-year term will never be lower than 0.15% for the life of your Contract. You assume the

risk that the interest rate we declare will not exceed this minimum guaranteed rate.

We will send you a notice 30 calendar days in advance of the Contract Anniversary. This notice will explain the

investment options available to you, including the availability of the Performance Lock feature, and how you can

obtain the new crediting rates that will apply upon reinvestment or reallocation. New crediting rates will be

declared at least five (5) Business Days before they go into effect. Any reallocation instructions must be received

in Good Order no later than the close of business on the Contract Anniversary (but no more than 60 calendar

days prior to the Contract Anniversary) on which they will be effected. If the Contract Anniversary is a non-

Business Day, reallocation instructions must be received in Good Order no later than the close of business on the

Business Day prior to the Contract Anniversary. You may send reallocation instructions by mail to our Customer

Service Office, by telephone at 1-888-GUARDIAN (1-888-482-7342), by emailing

AnnuityCare@guardianlife.com

, or through our online portal at

www.GuardianLife.com

. On the Contract

Anniversary, the Fixed Rate Strategy Value will be automatically reinvested into the FRS subject to the new

interest rate, unless you instruct us to reallocate such amount to one or more of the available IPCS options. For

more information, see “Reallocations and Withdrawals.”

Information regarding the features of the FRS, including (i) its name, (ii) its term, and (iii) its minimum

guaranteed interest rate, is available in Appendix A. See Appendix B for state variations that may apply.

Index Protection and Crediting Strategies (“IPCS”)

Earnings and losses for the IPCS options are calculated over the course of fixed periods, each referred to as a

“Strategy Term.” We will credit positive or negative interest at the end of a Strategy Term based on (i) the

performance of the Index, adjusted for the Protection Strategy or Crediting Strategy, as applicable, and (ii) the

“Strategy Value Base,” which is the initial amount invested in the IPCS, reduced to reflect the effect of any

withdrawals (including any applicable surrender charges) you have taken from the IPCS during the Strategy

Term. You could lose a significant amount of money due to the Interim Value adjustment if amounts are removed

from an IPCS prior to the end of its Strategy Term.

Each IPCS consists of the following components:

●

A reference Index;

●

A Strategy Term;

●

A Protection Strategy;

●

A Crediting Strategy; and

●

The Performance Lock feature, if applicable.

Each of these components is described in more detail below. Information regarding the features of each currently

offered IPCS, including (i) the reference Index, (ii) the assets that the Index seeks to track, (iii) its Strategy Term,

(iv) its current Protection Strategy rate, and (v) its minimum Crediting Strategy rates, is available in Appendix A.

You may elect to allocate to as many of the available IPCS options as you wish, provided each allocation is at

least 1% of the amount reallocated. All allocations must be in whole percentages. Certain IPCS may not be

available through your financial professional. You may obtain information about the IPCS options that are

available to you by contacting your financial professional or our Customer Service Office. Certain IPCS may not

be available in your state. See Appendix B for state variations that may apply.

We reserve the right to add or remove IPCS options. We also reserve the right to limit the availability of

certain IPCS options to new Contract purchasers. An IPCS that is currently available may not be available

for reallocations or reinvestment at the end of the Strategy Term (or the next Contract Anniversary after you

exercise the Performance Lock feature, if applicable). We may limit the number of IPCS options offered to

one.

However, we intend always to offer the 1-Year / -10% Buffer / S&P 500 Index / Cap with Par / with or

without the Performance Lock feature, subject to our right of Index substitution, which means we will always

offer a strategy with a -10% buffer. If you are not satisfied with the Investment Strategies that are available in the

future, you may surrender the Contract, but the surrender may incur surrender charges and may be subject to

taxes (including a 10% tax penalty before age 59

∕

The features of an IPCS may change from one Strategy Term to the next. We may stop offering or replace a

reference Index (including during the Strategy Term); we may declare new crediting rates (Cap Rates,

Participation Rates, and Triggers) for each new Strategy Term, subject to the stated minimum guaranteed

rates for that IPCS option; and the Performance Lock feature may not be available in the future on certain or

any IPCS options.

Strategy Terms

We measure the Index Performance on a point-to-point basis, which means that we compare the Index Value on

the Term Start Date to the Index Value on the Term End Date. The Strategy Term is the investment duration of an

IPCS. A Strategy Term ends and a subsequent Strategy Term begins on the Contract Anniversary coinciding with

the Strategy Term duration for the IPCS. You may allocate to all available IPCS options in multiple Strategy

Terms. You may not allocate Contract Value to an IPCS if the Term End Date would occur after the latest

Annuity Commencement Date (i.e., the Contract Anniversary immediately following the Annuitant’s 100th

birthday).

We currently offer Strategy Terms of 1 year, 3 years, and 6 years. Before selecting an IPCS for investment, you

should consider whether you are likely to make a withdrawal from the IPCS, surrender or annuitize your

Contract prior to the end of the Strategy Term.

Amounts must remain in the IPCS for the full Strategy Term to

be credited with full interest under the Crediting Strategy, to receive the full protection of the Protection

Strategy, and to avoid a possible negative Interim Value adjustment, in addition to any applicable surrender

charges, taxes and tax penalties

. Transactions that are subject to an Interim Value adjustment include (i) taking

a withdrawal or surrendering your Contract, including the deduction of applicable surrender charges and/or

premium taxes, (ii) exercising the Performance Lock feature (if available), (iii) annuitization, (iv) the payment of

the Standard Death Benefit, and (v) exercising your right to return the Contract (unless the return of premium is

greater). See “Charges and Adjustments – Interim Value Adjustment” for more information.

You should also take into consideration the availability of the Performance Lock feature under the IPCS. If the

Performance Lock feature is not available, you will not be able to reallocate your money to another Investment

Strategy until the end of the Strategy Term, which may be several years. In addition, you should consider

whether you want your returns to be linked to the reference Index for the duration of the Strategy Term, and

whether the current protection level and crediting rates are consistent with your investment goals and risk

tolerance for that period of time.

Term Start Date.

Each IPCS will have a Term Start Date. The Term Start Date is the date when Contract values

are allocated to an IPCS. We use the Index Value on the Term Start Date to determine the Index Performance at

the end of the Strategy Term. If the Term Start Date is not a Business Day, then we use the Index Value on the

prior Business Day. The initial Term Start Date is the Contract Date. Future Term Start Dates will be the

Contract Anniversaries on which you reallocate or reinvest Contract Value into a new Strategy Term.

Term End Date.

Each IPCS will have a Term End Date. The Term End Date is the date when the credit or loss,

as applicable, of an IPCS is calculated by comparing the Index Value on the Term Start Date to the Index Value

on the Term End Date and subsequently applying the applicable Crediting Strategy or Protection Strategy. If the

Term End Date is not a Business Day, then we use the Index Value on the prior Business Day. The resulting

credit or loss is used to determine the Maturity Value.

We will send you a notice 30 calendar days in advance of the Term End Date of an IPCS in which you are

currently invested. This notice will explain the investment options available to you for reallocation, including the

availability of the Performance Lock feature, and how you can obtain the new crediting rates. New crediting

rates will be declared at least five (5) Business Days before they go into effect. Any reallocation instructions

must be received in Good Order no later than the close of business on the Term End Date (but no more than 60

calendar days prior to the Term End Date) on which they will be effected. If the Term End Date is a

non-Business Day, reallocation instructions must be received in Good Order no later than the close of business

on the Business Day prior to the Term End Date. You may send reallocation instructions by mail to our Customer

Service Office, by telephone at 1-888-GUARDIAN (1-888-482-7342), by emailing

AnnuityCare@guardianlife.com

, or through our online portal at

www.GuardianLife.com

On the Term End Date, the Index Strategy Value will be automatically reinvested into the same IPCS, if

available, unless you instruct us to reallocate such amount to a different IPCS or the FRS. Reinvestment into the

same IPCS will be subject to new crediting rates that we declare for the applicable Crediting Strategy. If the

same IPCS is not available, the amount will be automatically reallocated to an IPCS with the same Strategy

Term, Index, Protection Strategy, and Crediting Strategy, if available (i.e., only the availability of the

Performance Lock feature will differ). If such an IPCS is not available, the amount will be automatically

reallocated to the 1-Year Strategy Term / -10% Buffer / S&P 500 Index / Cap with Par / with or without the

Performance Lock feature (depending on availability).

Indices

The return of an IPCS is linked to the performance of the reference Index. However, an investment in an IPCS is

not

an investment in the Index or in any Index fund. We may add or remove Indices for new Contracts.

The following Indices are currently available:

●

S&P 500® Price Return Index.

The S&P 500 includes 500 large-capitalization stocks from leading companies in leading industries of the U.S. economy.

This Index does not include dividends declared by any of the component companies. As a

result, the Index will underperform a direct investment in the securities composing the Index. Additional

information about the Index can be found at www.spglobal.com.

●

Nasdaq-100® Price Return Index.

The Nasdaq-100 Index® is designed to measure the performance of 100 of the largest Nasdaq-listed

non-financial companies and is home to many companies from sectors like technology, healthcare, consumer goods & services, and industrials.

This Index does not include dividends declared by any of the component

companies. As a result, the Index will underperform a direct investment in the securities composing the

Index. Additional information about the Index can be found at www.nasdaq.com.

●

MSCI® EAFE® Price Return Index.

The MSCI EAFE includes large- and mid-capitalization companies across 21 developed markets around the world, including countries in Europe, Australia, and the Far East, but excluding the U.S. and Canada.

This

Index does not include dividends declared by any of the component companies. As a result, the Index will

underperform a direct investment in the securities composing the Index. Additional information about the

Index can be found at www.nasdaq.com.

●

SG Smart Climate Index.

The SG Smart Climate provides investment exposure to the performance of large-capitalization U.S. stocks

through the Underlying SG Index. These stocks are selected based on proprietary climate risk preparedness

scores and certain ESG filters. Climate risk generally refers to the risk of negative impacts on a company’s

business or financial condition due to climate-related conditions around the globe or the transition to a lower

carbon economy. The climate risk models used in connection with the Index seek to identify large U.S.

companies that are more likely to perform well in future climate scenarios. This Index is an “excess return”

Index. Its returns reflect the total return on an investment in the underlying component companies (includi

reinvestment of all dividends, interest, and other income) less certain negative adjustments and deductions

that reduce the performance of the Index. As a result, the Index will underperform a direct investment in the

securities composing the Index.

In addition, the performance of the Index is reduced by assumed costs of borrowing equal to the U.S. Federal

Funds Rate. As of October 6, 2025, the U.S. Federal Funds Rate was 4.09%. The U.S. Federal Funds Rate

will fluctuate over time, and may be higher or lower in the future. Without these deductions, the performance

of the Index over any one year period would be higher. While these deductions are not charges under the

Contract, they result in lower Index Values and may therefore negatively impact the performance of your

investment.

The sponsor of the SG Smart Climate and the Underlying SG Index is Société Générale. The index

calculator is S&P Opco, LLC (a subsidiary of S&P Dow Jones Indices LLC). The climate risk models used

in connection with the Index are produced by Entelligent, Inc. On January 12, 2022, Société Générale,

through an indirect wholly owned subsidiary, acquired a passive ownership interest and a board seat in

Entelligent, Inc. Sustainalytics provides the data used to support the ESG exclusion filters. None of these

companies are affiliated with the Company.

Additional information about the Index can be found at www.sg-smart-climate.com.

●

iShares® Russell 2000 ETF.

This Index references the performance of the iShares® Russell 2000 ETF, which is an exchange-traded fund

that seeks to track the investment results of the Russell 2000 Index, an index composed of

small-capitalization U.S. equities. The Russell 2000 Index measures the performance of the small

capitalization sector of the U.S. equity market, as defined by FTSE Russell.

The bar charts shown below provide each Index’s annual returns for the last 10 calendar years (or for the life of

the Index if less than 10 years), as well as the Index returns after applying a hypothetical 5% Cap Rate and a

hypothetical -10% Buffer Rate. This is reflected in the bar charts as the Index’s “Adjusted” annual returns. The

charts illustrate the variability of the returns from year to year and show how hypothetical limits on Index gains

and losses may affect these returns. Past performance is not necessarily an indication of future performance.

The performance below is NOT the performance of any IPCS. Your performance under the Contract will

differ, perhaps significantly. The performance below may reflect a different return calculation, time

period, and limit on Index gains and losses than the IPCS, and does not reflect Contract fees and charges,

including surrender charges and the Interim Value, which reduce performance.

S&P 500® Price Return Index*

The Index is a “price return” index, not a “total return” index, and therefore the performance of the Index does not reflect dividends

declared by any of the companies included in the Index, reducing the Index return. As a result, the Index will underperform a direct

investment in the securities composing the Index.

Nasdaq-100® Price Return Index*

The Index is a “price return” index, not a “total return” index, and therefore the performance of the Index does not reflect dividends

declared by any of the companies included in the Index, reducing the Index return. As a result, the Index will underperform a direct

investment in the securities composing the Index.

MSCI EAFE Price Return Index*

The Index is a “price return” index, not a “total return” index, and therefore the performance of the Index does not reflect dividends

declared by any of the companies included in the Index, reducing the Index return. As a result, the Index will underperform a direct

investment in the securities composing the Index.

SG Smart Climate Index*

The Index deducts fees and costs when calculating the Index return, reducing the Index return. As a result, the Index will

underperform a direct investment in the securities composing the Index.

There are risks associated with each of the Indices. See “Risk Factors – Risks Related to the Indices” for more

information about these risks. See Appendix C for additional information about the Indices.

Index Value.

The Index Value of a reference Index on any Business Day is the published closing value of the

Index on that date. The Index Value on any day that is not a Business Day (including on the Term Start Date and/

or Term End Date, if such date is not a Business Day) is the closing value of the Index on the prior Business

Day.

Index Performance.

The credit or loss, as applicable, of an IPCS is based, in part, on the performance of the

reference Index. The Index Performance is the percentage change in the Index Value measured from the Term

Start Date to the Term End Date. The Index Performance can be positive, negative, or zero. You could lose a

significant amount of money if the Index declines in value.

Discontinuation or Substitution of an Index.

We reserve the right to stop offering or replace a reference Index if

it is discontinued, if the Index is substantially changed, if the Index Values become unavailable, if we no longer

have a license agreement with the publishers of the Index, or if hedging instruments become difficult to acquire

or the cost of hedging becomes excessive. If we replace an Index, we will attempt to select a new Index that has

a similar investment objective and risk profile to the original Index. Such replacement Index may not be

satisfactory to you. The performance of the new Index may differ from the original Index. We will seek to notify

you at least 30 calendar days prior to the discontinuation or substitution of an Index for any IPCS in which you

are invested. If we are unable to do so, we will provide notice as soon as reasonably practical.

If we replace an Index during a Strategy Term, the Index Performance used to determine the IPCS Credit Rate

(which is the Index Performance after the Protection Strategy or Crediting Strategy is applied) on the Term End

Date will reflect the change in the Index Value of the original Index from the Term Start Date to the substitution

date and the change in the Index Value of the new Index from the substitution date to the Term End Date. An

Index substitution will not change the Protection Strategy or Crediting Strategy rates for the IPCS. The Index

Values used to determine the Index Performance on the Term End Date would be:

●

The Index Value of the original Index on the Term Start Date; compared to

●

The sum of the Index Value of the original Index on the last date the original Index was available plus

the result of (a) multiplied by (b); where (a) is the percentage change in the Index Value of the new

Index from the date the original Index was no longer available to the Term End Date, and (b) is the

Index Value of the original Index on the last date the original Index was available.

For example, assume:

Time	Original Index Value	New Index Value
Term Start Date	$ 1,000	—
At Substitution	$ 800	$ 700
Term End Date	—	$ 900

The percentage change in the Index Value of the new Index from the date the original Index was no longer

available ($700) to the Term End Date ($900) = 28.57%. We multiply this by the Index Value of the original

Index on the last date the original Index was available ($800) = $228.56. We then add this to the Index Value of

the original Index on the last date the original Index was available ($800) = $1,028.56.

The Index Performance used to determine the IPCS Credit Rate on the Term End Date is the percentage change

between the Index Value of the original Index on the Term Start Date ($1,000) and the amount calculated above

($1,028.56) = 2.86%. The IPCS Credit Rate and Maturity Value of the affected IPCS on the Term End Date will

then be calculated as described in the “Contract Value” section.

If we are unable to find a suitable new Index, we will mature the IPCS on the date the original Index is

discontinued. The Index Performance will be determined using the Index Value from the Term Start Date up until

the discontinuation date. We will calculate the Maturity Value as if the discontinuation date was the Term End

Date. If the Index Performance is negative, the applicable Protection Strategy will apply. If the Index

Performance is zero or positive (or, in the case of a dual direction Crediting Strategy, is zero, positive or negative

within or equal to the Buffer Rate), the applicable Crediting Strategy will apply. See “Contract Value” for more

information about how we calculate the Maturity Value on the Term End Date.

The Maturity Value from the affected IPCS will then be transferred to the FRS at the interest rate we declared for

your Contract on the prior Contract Anniversary, where it will remain until the next Contract Anniversary. On the

next Contract Anniversary, you may reallocate the amounts held in the FRS to any available IPCS. If you do not

provide instructions, the amount will remain in the FRS until you provide us with alternative allocation

instructions. You may send instructions by mail to our Customer Service Office, by telephone at

1-888-GUARDIAN (1-888-482-7342), by emailing

AnnuityCare@guardianlife.com

, or through our online portal

www.GuardianLife.com

. Amounts held in the FRS can only be reallocated on a Contract Anniversary.

Withdrawals from the FRS may incur surrender charges and may be subject to taxes (including a 10% tax

penalty before age 59

∕

Protection Strategies

The Protection Strategy is the component of an IPCS that determines the IPCS Credit Rate (which is the Index

Performance after the Protection Strategy or Crediting Strategy is applied) that will be applied on the Term End

Date if the Index Performance is negative. It provides a level of protection from loss. The Protection Strategy of

your IPCS will determine how any negative Index Performance is applied to determine your Maturity Value on

the Term End Date.

Buffers.

The Buffer Rate is the maximum loss we will protect you from at the end of the Strategy Term. If the

Index Performance on the Term End Date is negative, we protect you from any loss up to the Buffer Rate. This

means that you will only incur a loss if the Index Performance has declined more than your Buffer Rate from the

Term Start Date to the Term End Date. The Buffer will only be applied on the Term End Date, and the Buffer

Rate is not an annual rate. We currently offer a -10% Buffer, -20% Buffer, and -30% Buffer. If you invest in an

IPCS with the highest level of protection (the -30% Buffer), you could experience losses up to 70% at the end of

the Strategy Term, depending on the Index Performance. If you invest in an IPCS with the lowest level of

protection currently offered (the -10% Buffer), you could experience losses up to 90% at the end of the Strategy

Term due to negative Index Performance.

For example:

If the Index Performance is:	Then the IPCS Credit Rate will be:
	-10% Buffer	-20% Buffer	-30% Buffer
-5%	0%	0%	0%
-10%	0%	0%	0%
-20%	-10%	0%	0%
-30%	-20%	-10%	0%
-35%	-25%	-15%	-5%
-100%	-90%	-80%	-70%

If you invest in an IPCS with a Dual Direction Trigger Rate Crediting Strategy, if the Index Performance is

negative within or equal to the Buffer Rate, the IPCS Credit Rate will equal the Dual Direction Trigger instead

of 0%. See “Crediting Strategies” immediately below for more information on the Dual Direction Trigger Rate

Crediting Strategy.

The Buffer Rate will not change during the Strategy Term. We will continue to offer these Buffer Rates for each

subsequent Strategy Term of the same IPCS. In the future, we may offer new IPCS options with different

Protection Strategies or different Buffer Rates, and we may no longer offer the current IPCS options. We will

provide you with advance notice if the same IPCS (subject to the same Buffer Rate) is no longer offered.

always intend to offer the 1-Year / -10% Buffer / S&P 500 Index / Cap with Par IPCS option, subject to

our right to substitute the Index with one that is substantially similar, which means we will always offer a

strategy with a -10% Buffer.

At the end of the Strategy Term, you may reinvest your money in the same IPCS (if available), which will be

subject to the same Buffer Rate as the previous Strategy Term, or you may choose to reallocate your money to

one of the other available IPCS options or the FRS. If the same IPCS is not available and you do not instruct us

to reallocate your money to a different IPCS or the FRS, we will automatically reallocate the amount to an IPCS

with the same Strategy Term, Index, Protection Strategy (subject to the same Buffer Rate), and Crediting

Strategy, if available (i.e., only the availability of the Performance Lock feature is different). If such an IPCS is

not available, the amount will be automatically reallocated to the 1-Year Strategy Term / -10% Buffer / S&P 500

Index / Cap with Par / with or without Performance Lock (depending on availability). This reallocation may not

be satisfactory to you. See “Reallocations and Withdrawals” for more information.

The Buffer Rate is set at our discretion. The level of the Buffer Rate we offer for an IPCS, we consider, among

other factors, the Crediting Strategy and crediting rates offered, the cost of hedging instruments, protection levels

offered by our competitors, and the current market environment. In general, the Buffer Rate will be lower for

IPCS options that offer greater potential exposure to positive returns. Before selecting an IPCS for investment,

you should consider whether the Buffer Rate is consistent with your risk tolerance and investment goals for the

Strategy Term (which may be 1, 3, or 6 years).

Crediting Strategies

The Crediting Strategy is the component of an IPCS that determines the IPCS Credit Rate that will be applied on

the Term End Date if the Index Performance is zero or positive or, in the case of a dual direction Crediting

Strategy, is zero, positive or negative within or equal to the Buffer Rate. It may limit or enhance positive returns.

If the Index Performance is zero or positive or, in the case of a dual direction Crediting Strategy, is zero, positive

or negative within or equal to the Buffer Rate, on the Term End Date, the Crediting Strategy will use the Index

Performance to determine your Maturity Value on the Term End Date.

New crediting rates (including Cap Rates, Participation Rates and Triggers) are declared for new Strategy Terms

and may be higher or lower than the current crediting rates, subject to the stated minimum guaranteed crediting

rates for that IPCS option. We will send you a notice in advance of the Term End Date of an IPCS in which you

are currently invested. This notice will explain the IPCS available to you and how you can obtain the new

crediting rates that will apply upon reinvestment or reallocation. New crediting rates will be declared at least five

(5) Business Days before they go into effect. The current crediting rates for each IPCS are incorporated into this

prospectus by reference from www.guardianlife.com/annuities/rates.

The Cap Rates, Participation Rates, Dual Direction Trigger Rates, and Step-Up Trigger Rates are set at our sole

discretion. When we establish the current crediting rates for an IPCS, we consider, among other factors, the

Protection Strategy and level of protection offered, the cost of hedging instruments, crediting rates offered by our

competitors, and the current market environment. In general, crediting rates will be lower for IPCS options that

offer greater protection from negative returns. In addition, the maximum crediting rates under the Cap with Par

Crediting Strategy will generally be lower than the maximum crediting rates under the Cap with Par & Spread

Crediting Strategy. Before selecting an IPCS for investment, you should consider whether the current crediting

rates are acceptable to you in return for the level of protection from negative returns that may be applied at the

end of the Strategy Term (which may be 1, 3, or 6 years).

Any reallocation instructions must be received in Good Order no later than the close of business on the Term

End Date (but no more than 60 calendar days prior to the Term End Date) on which they will be effected. If the

Term End Date is a non-Business Day, reallocation instructions must be received in Good Order no later than the

close of business on the Business Day prior to the Term End Date. You may send reallocation instructions by

mail to our Customer Service Office, by telephone at 1-888-GUARDIAN (1-888-482-7342), by emailing

AnnuityCare@guardianlife.com

, or through our online portal at

www.GuardianLife.com

. See “Reallocations and

Withdrawals.

Cap Rate with Participation Rate (“Cap with Par”).

This Crediting Strategy utilizes two components to

determine the IPCS Credit Rate: a Cap Rate and a Participation Rate.

●

The Cap Rate is the maximum IPCS Credit Rate that may be applied on the Term End Date.

We may

declare a new Cap Rate for each new Strategy Term, subject to the following minimum

guaranteed rates: 1.50% for any IPCS with a 1 year Strategy Term, 5.00% for any IPCS with a

3 year Strategy Term, and 10.00% for any IPCS with a 6 year Strategy Term.

We guarantee that

the Cap Rate will never be less than these guaranteed minimum rates for the life of your Contract. If we

do not declare a Cap Rate for a particular Strategy Term, there is no maximum IPCS Credit Rate for

that Strategy Term and your IPCS Credit Rate will, at a minimum, be equal to the Index Performance.

●

The Participation Rate is the percentage of Index Performance your investment may be credited with on

the Term End Date (subject to the Cap Rate, if applicable).

We may declare a new Participation Rate

for each new Strategy Term, but the Participation Rate will never be less than 100% for any Cap

with Par IPCS.

If we declare a Cap Rate for the Strategy Term, the Participation Rate will never be

greater than 100%.

The Cap Rate and Participation Rate are measured from the Term Start Date to the Term End Date; they are not

annual rates. See Appendix B for state variations that may apply.

The IPCS Credit Rate will equal the lesser of (i) the declared Cap Rate; and (ii) the Index Performance

multiplied by the Participation Rate. If we do not declare a Cap Rate for the Strategy Term, the IPCS Credit Rate

will equal the Index Performance multiplied by the Participation Rate.

This means that if we declare a Cap Rate, the Participation Rate will always be 100% and the IPCS Credit Rate

will equal the Index Performance up to the Cap Rate. The Cap Rate is the maximum IPCS Credit Rate that may

apply.

Example: 20.00% Cap Rate with 100.00% Participation Rate
If the Index Performance is:	Then the IPCS Credit Rate will be:
0%	0%
5.00%	5.00%
25.00%	20.00%
50.00%	20.00%

If we do not declare a Cap Rate for the Strategy Term, the Participation Rate will always be at least 100% and

the IPCS Credit Rate will be the Index Performance multiplied by the Participation Rate. Because there is no

Cap Rate declared, the IPCS Credit Rate will not be subject to a maximum.

Example: No Cap Rate with 100.00% Participation Rate
If the Index Performance is:	Then the IPCS Credit Rate will be:
0%	0%
5.00%	5.00%
25.00%	25.00%
50.00%	50.00%

If we do not declare a Cap Rate for the Strategy Term, we may boost the Participation Rate to above 100%. If we

declare a boosted Participation Rate, the IPCS Credit Rate will be greater than the Index Performance and equal

to the Index Performance multiplied by the Participation Rate.

Example: No Cap Rate with 125.00% Participation Rate
If the Index Performance is:	Then the IPCS Credit Rate will be:
0%	0%
5.00%	6.25%
25.00%	31.25%
50.00%	62.50%

The Buffer Rate under an IPCS option will remain the same regardless of the crediting rates we declare for new

Strategy Terms.

Cap Rate with Participation Rate and Spread (“Cap with Par and Spread”).

This Crediting Strategy utilizes

three components to determine the IPCS Credit Rate: a Cap Rate, a Participation Rate and a Spread.

●

The Cap Rate is the maximum IPCS Credit Rate that may be applied on the Term End Date.

We may

declare a new Cap Rate for each new Strategy Term, subject to the following minimum

guaranteed rates: 1.50% for any IPCS with a 1 year Strategy Term, 5.00% for any IPCS with a

3 year Strategy Term, and 10.00% for any IPCS with a 6 year Strategy Term.

We guarantee that

the Cap Rate will never be less than these guaranteed minimum rates for the life of your Contract. If we

do not declare a Cap Rate for a particular Strategy Term, there is no maximum IPCS Credit Rate for

that Strategy Term and your IPCS Credit Rate will, at a minimum, be equal to the Index Performance

minus the Spread.

●

The Participation Rate is the percentage of Index Performance minus the Spread that your investment

may be credited with on the Term End Date (subject to the Cap Rate, if applicable).

We may declare a

new Participation Rate for each new Strategy Term, but the Participation Rate will never be less

than 100% for any Cap with Par & Spread IPCS.

We may not declare a Cap Rate for a particular

Cap with Par and Spread IPCS. For any Strategy Term for which we do declare a Cap Rate, the

Participation Rate will always equal 100% (this means it will never be greater than the minimum

guaranteed rate of 100%).

●

The Spread is deducted from the Index Performance before the Participation Rate is applied to calculate

the IPCS Credit Rate that will be applied. Under no circumstances will the Spread reduce the Index

Performance below zero.

The Spread will always be 1.00% for any IPCS with a 1 year Strategy

Term, 3.00% for any IPCS with a 3 year Strategy Term, and 6.00% for any IPCS with a

6 year Strategy Term.

The Cap Rate, Participation Rate, and Spread are measured from the Term Start Date to the Term End Date. See

Appendix B for state variations that may apply.

The IPCS Credit Rate will equal the lesser of (i) the declared Cap Rate minus the spread; and (ii) the Index

Performance minus the Spread multiplied by the Participation Rate. If we do not declare a Cap Rate for the

Strategy Term, the IPCS Credit Rate will equal the Index Performance minus the Spread multiplied by the

Participation Rate.

This means that if we declare a Cap Rate, the Participation Rate will always be 100% and the IPCS Credit Rate

will equal the Index Performance up to the Cap Rate minus the Spread. The Cap Rate minus the Spread is the

maximum IPCS Credit Rate that may apply.

Example: 20.00% Cap Rate with 100.00% Participation Rate and 1.00% Spread
If the Index Performance is:	Then the IPCS Credit Rate will be:
0%	0%
5.00%	4.00%
25.00%	19.00%
50.00%	19.00%

If we do not declare a Cap Rate for the Strategy Term, the Participation Rate will always be 100% or greater and

the IPCS Credit Rate will be the Index Performance minus the Spread multiplied by the Participation Rate.

Because there is no Cap Rate declared, the IPCS Credit Rate will not be subject to a maximum.

Example: No Cap Rate with 100.00% Participation Rate and 1.00% Spread
If the Index Performance is:	Then the IPCS Credit Rate will be:
0%	0%
5.00%	4.00%
25.00%	24.00%
50.00%	49.00%

If we do not declare a Cap Rate for the Strategy Term, we may boost the Participation Rate to above 100%. If we

declare a boosted Participation Rate, the IPCS Credit Rate will be greater than the Index Performance and equal

to the Index Performance minus the Spread multiplied by the Participation Rate.

Example: No Cap Rate with 125.00% Participation Rate and 1.00% Spread
If the Index Performance is:	Then the IPCS Credit Rate will be:
0%	0%
5.00%	5.00%
25.00%	30.00%
50.00%	61.25%

The Buffer Rate under an IPCS option will remain the same regardless of the crediting rates we declare for new

Strategy Terms.

Dual Direction Trigger.

This Crediting Strategy utilizes the Index Performance and the Dual Direction Trigger

Rate to determine the IPCS Credit Rate.

The Dual Direction Trigger Rate is the predefined IPCS Credit Rate you receive on the Term End Date if the

Index Performance is zero, positive; or negative within or equal to the Buffer Rate. The Dual Direction Trigger

Rate may be higher, equal to or lower than the actual Index Performance. We may declare a new Dual Direction

Trigger Rate for each new Strategy Term, subject to the following minimum guaranteed rates: 0.75% for any

IPCS with a 1 year Strategy Term

The Dual Direction Trigger Rate is measured from the Term Start Date to the Term End Date; it is not an annual

rate. See Appendix B for state variations that may apply.

Example: 12% Dual Direction Trigger Rate; 10% Buffer Rate
If the Index Performance is:	Then the IPCS Credit Rate will be:
-50.00%	-40.00%
-25.00%	-15.00%
-5.00%	12.00%
0%	12.00%
5.00%	12.00%
25.00%	12.00%
50.00%	12.00%

Step-Up Trigger.

This Crediting Strategy utilizes the Index Performance and the Step-Up Trigger Rate to

determine the IPCS Credit Rate.

The Step-Up Trigger Rate is the predefined IPCS Credit Rate you receive on the Term End Date if the Index

Performance is zero or positive. The Step-Up Trigger Rate may be higher, equal to or lower than the actual Index

Performance.

We may declare a new Step-Up Trigger Rate for each new Strategy Term, subject to the

following minimum guaranteed rates: 1.00% for any IPCS with a 1 year Strategy Term.

The Step-Up Trigger Rate is measured from the Term Start Date to the Term End Date; it is not an annual rate.

See Appendix B for state variations that may apply.

Example: 12% Step-Up Trigger Rate
If the Index Performance is:	Then the IPCS Credit Rate will be:
0%	12.00%
5.00%	12.00%
25.00%	12.00%
50.00%	12.00%

Performance Lock

If available, Performance Lock allows you to lock in your Interim Value (less any withdrawals and applicable

charges) on any day during the Strategy Term except the Term Start Date or the Term End Date. The locked in

value can then be reallocated among the available Investment Strategies on the next Contract Anniversary. You

may exercise the Performance Lock feature manually or have it triggered automatically if your Index Strategy

Value has increased since the Term Start Date by a target percentage you provide to us by submitting instructions

to our Customer Service Office at any time before the Term End Date. The automatic Performance Lock is not

available with the Dual Direction Trigger Rate Crediting Strategy or the Step-Up Trigger Rate Crediting

Strategy. There is no additional charge for exercising the Performance Lock feature.

The Performance Lock feature may not be available in the future on certain or any IPCS options. We

will send you a notice 30 calendar days in advance of your Contract Anniversary that explains the

investment options available to you, including the availability of the Performance Lock feature. You

may also contact us by telephone at 1-888-GUARDIAN (1-888-482-7342) for information about the

investment options available to you.

For more information, see “Benefits Available Under the Contract – Performance Lock.

IPCS Crediting Examples

The following examples illustrate how we calculate and credit interest under each Index crediting methodology

assuming hypothetical Index returns and hypothetical limits on Index gains and losses. The examples assume no

withdrawals.

Example: 20.00% Cap Rate with 100% Participation Rate and -10% Buffer
Index Performance	-30%	-5%	0%	5%	30%
Strategy Value Base	$25,000	$25,000	$25,000	$25,000	$25,000
IPCS Credit Rate	-20%	0%	0%	5%	20%
Maturity Value	20,000	$25,000	$25,000	$26,250	$30,000

Example: No Cap Rate with 100% Participation Rate and -10% Buffer
Index Performance	-30%	-5%	0%	5%	30%
Strategy Value Base	$25,000	$25,000	$25,000	$25,000	$25,000
IPCS Credit Rate	-20%	0%	0%	5%	30%
Maturity Value	$20,000	$25,000	$25,000	$26,250	$32,500

Example: No Cap Rate with 125% Participation Rate and -10% Buffer
Index Performance	-30%	-5%	0%	5%	30%
Strategy Value Base	$25,000	$25,000	$25,000	$25,000	$25,000
IPCS Credit Rate	-20%	0%	0%	6.25%	37.5%
Maturity Value	$20,000	$25,000	$25,000	$26,562.50	$34,375

CONTRACT VALUE

On the Contract Date, your Contract Value is your premium payment. Afterwards, your Contract Value is the

sum of the value of all your investments in the IPCS (which is the total “Index Strategy Value(s)” for each IPCS

you invest in) and the FRS (the “Fixed Rate Strategy Value”). We reserve the right to terminate the Contract if

your Contract Value falls below $2,000.

Fixed Rate Strategy Value

The Fixed Rate Strategy Value is the amount allocated to the FRS plus the daily interest credit less any

withdrawals (including any applicable surrender charges).

Index Strategy Value

The Index Strategy Value is the value of each IPCS option you are invested in.

On the Term Start Date, the Index Strategy Value equals your allocation to the IPCS.

On the Term End Date, the Index Strategy Value is the Maturity Value (described below). On any other day

during the Strategy Term, the Index Strategy Value is the Interim Value.

Strategy Value Base.

The Strategy Value Base is used to determine the Index Strategy Value. It is equal to the

amount allocated to an IPCS on the Term Start Date, reduced thereafter on a pro-rata basis for withdrawals

(including systematic withdrawals, RMDs, and any applicable surrender charges) taken prior to the Term End

Date. This means that the Strategy Value Base will be reduced by the same percentage that the withdrawal

reduces the Index Strategy Value for the IPCS. Such reduction may be more, even significantly more, than the

dollar amount withdrawn. Because withdrawals are taken proportionally from all of the IPCS options that have

not yet matured and are not locked in pursuant to exercise of the Performance Lock feature, the Strategy Value

Base of each IPCS option will be reduced. The proportional reduction in your Strategy Value Base could be

greater than the dollar amount of the withdrawal depending on whether the Interim Value of the IPCS is higher

or lower than the Strategy Value Base of that IPCS at the time of the withdrawal.

See “Reallocations and Withdrawals – Withdrawals and Surrenders” for more information and examples of the

effect of withdrawals from an IPCS on the Strategy Value Base.

IPCS Credit Rate.

The IPCS Credit Rate is used to determine the Maturity Value on the Term End Date. It is

generally calculated by adjusting any negative Index Performance by the Protection Strategy and adjusting any

zero or positive Index Performance or, in the case of a dual direction Crediting Strategy, zero, positive or

negative within or equal to the Buffer Rate Index Performance by the Crediting Strategy. See “Investment

Strategies – Protection Strategies” and “Investment Strategies – Crediting Strategies” for more information and

examples of the IPCS Credit Rate calculation.

Maturity Value.

The Maturity Value is the Index Strategy Value on the Term End Date, which reflects the Index

Performance, the effect of any withdrawals taken and charges deducted from the IPCS over the Strategy Term,

and the application of the Crediting Strategy or Protection Strategy, as applicable. The Maturity Value is

calculated by adjusting the Strategy Value Base on the Term End Date by the IPCS Credit Rate, as follows:

Maturity Value = Strategy Value Base x (1 + IPCS Credit Rate)

See “Investment Strategies – IPCS Crediting Examples” for examples of the Maturity Value calculation.

Interim Value.

The Interim Value is the Index Strategy Value on any day other than the Term Start Date or the

Term End Date. It is calculated daily based on the value of a hypothetical portfolio of financial instruments

designed to replicate the Maturity Value on the Term End Date. The Interim Value calculation could result in a

loss that is greater than the level of protection the Protection Strategy would provide on the Term End Date, or a

gain that is lower than the return the Crediting Strategy would provide on the Term End Date. The Interim Value

could be less than your investment in the IPCS even if the Index is performing positively. See “Charges and

Adjustments – Interim Value Adjustment” for more information about the calculation of the Interim Value.

REALLOCATIONS AND WITHDRAWALS

Reallocations

Contract Value that is allocated to an IPCS may only be reallocated on the Term End Date (which is also a

Contract Anniversary), unless (1) you exercise the Performance Lock feature (if available) or (2) the IPCS is

matured early and its value reallocated to the FRS due to discontinuation of an Index (as described in

“Discontinuation or Substitution of an Index”). Any locked-in Index Strategy Value pursuant to the exercise of

the Performance Lock feature may be reallocated on the next Contract Anniversary, whether this Contract

Anniversary was the original Term End Date or not. On the Term End Date (or the next Contract Anniversary, in

the case of locked-in Index Strategy Value), the Index Strategy Value will be automatically reinvested into the

same IPCS with the new crediting rates, if available, unless you instruct us to reallocate such amount to a

different IPCS or the FRS. Reinvestment into the same IPCS will be subject to new crediting rates that we

declare. If the same IPCS is not available, the amount will be automatically reallocated to an IPCS with the same

Strategy Term, Index, Protection Strategy, and Crediting Strategy, if available (i.e., only the availability of the

Performance Lock feature is different). If such an IPCS is not available, the amount will be automatically

reallocated to the 1-Year Strategy Term / -10% Buffer / S&P 500 Index / Cap with Par / with or without

Performance Lock (depending on availability). This reallocation may not be satisfactory to you.

If you are

invested in an IPCS with the Performance Lock feature and you do not provide reallocation instructions,

your money could be reinvested into a new Strategy Term (up to 6 years, depending on your investment

selections) without the Performance Lock feature. Because you

may not request a partial withdrawal be

withdrawn from a particular Investment Strategy, if you wish to withdraw money from a specific IPCS without

the Performance Lock feature before the Term End Date, your only option will be to surrender the Contract,

which may incur surrender charges, may be subject to taxes (including a 10% tax penalty before age 59

∕

), and,

with respect to any amounts surrendered from an IPCS prior to the Term End Date, will be based on the Interim

Value.

Contract Value that is allocated to the FRS may be reallocated on the next Contract Anniversary. On the Contract

Anniversary, the Fixed Rate Strategy Value will be automatically reinvested into the FRS subject to the new

interest rate, unless you instruct us to reallocate such amount to one or more of the available IPCS options. If

you reallocate the entire amount invested in the FRS to the IPCS options (thereby reducing your Fixed Rate

Strategy Value to zero), the reallocation from the FRS will take into account the FRS Guaranteed Surrender

Value as described under “FRS Guaranteed Surrender Value” below.

Any reallocation instructions must be received in Good Order no later than the close of business on the Contract

Anniversary on which they will be effected, but no more than 60 calendar days prior to such Contract

Anniversary. If your Contract Anniversary is a non-Business Day, reallocation instructions must be received in

Good Order no later than the close of business on the Business Day prior to the Contract Anniversary. You may

send reallocation instructions by mail to our Customer Service Office, by telephone at 1-888-GUARDIAN

(1-888-482-7342), by emailing

AnnuityCare@guardianlife.com

, or through our online portal at

www.GuardianLife.com

You may not allocate Contract Value to an IPCS if the Term End Date would occur after the latest Annuity

Commencement Date (i.e., the Contract Anniversary immediately following the Annuitant’s 100th birthday).

Crediting Rates.

We will send you a notice 30 calendar days in advance explaining the investment options

available to you, including the availability of the Performance Lock feature, and how you can obtain the new

crediting rates that will apply upon reinvestment or reallocation. New crediting rates may be higher or lower than

the current crediting rates, subject to the minimum guaranteed rates for each Investment Strategy. We may

declare different crediting rates for reallocations based on your Contract Date. New crediting rates will be

declared at least five (5) Business Days before they go into effect. The current crediting rates for each IPCS are

incorporated into this prospectus by reference from www.guardianlife.com/annuities/rates.

Withdrawals and Surrenders

During the accumulation phase, you may request a partial withdrawal or full surrender at any time. A partial

withdrawal must be at least $100. If you request a withdrawal that would reduce the Contract Value below the

minimum Contract Value of $2,000, we will confirm your request and, if confirmed, treat it as a request to fully

surrender the Contract.

Amounts will be withdrawn from the Contract in the following order:

First, from amounts invested in the FRS;

Next, proportionally from each IPCS that has been locked in by exercise of the Performance Lock

feature (if any), using the locked-in Index Strategy Value;

Next, proportionally from each IPCS that is at its Term End Date (if any), using the Maturity Values

on the date of the withdrawal; and

Finally, proportionally from each remaining IPCS, using the Interim Values on the date of the

withdrawal. The Interim Value could be less than your investment in the IPCS even if the Index is

performing positively. See “Charges and Adjustments – Interim Value Adjustment” for more

information about the calculation of the Interim Value.

Example: $50,000 Withdrawal requested during Contract Year 7
	Before Withdrawal	After Withdrawal
Fixed Rate Strategy Value (no FRS Guaranteed Surrender Value)	$10,000	$0
IPCS A Index Strategy Value (locked in by Performance Lock)	$15,000	$0
IPCS B Index Strategy Value	$45,000	$30,000
IPCS C Index Strategy Value	$30,000	$20,000

In the example above, the $50,000 withdrawal is first taken from the FRS, reducing its value to zero. Next, the

withdrawal is taken from IPCS A, which has been locked in by exercise of the Performance Lock feature.

Because the withdrawal is taken during the Contract Year, none of the IPCS options are at their Term Dates on

the date of the withdrawal. The remaining $25,000 of the withdrawal is taken proportionally from each of the

remaining IPCS. IPCS B’s Index Strategy Value is 60% of the remaining Index Strategy Values and IPCS C’s

Index Strategy Value is 40% of the remaining Index Strategy Values, so 60% of the remaining

withdrawal ($15,000) is taken from IPCS B and 40% ($10,000) is taken from IPCS C, respectively.

You may not request a partial withdrawal be withdrawn from a particular Investment Strategy. Partial withdrawal

requests will always be taken in the order specified above and will always be taken proportionally from each of

the IPCS options in each step in the order until they are reduced to zero before the next step in the order is

reached. This means that if you wish to withdraw all of the money from an IPCS without the Performance Lock

feature before the Term End Date, your only option will be to surrender the Contract, which may incur surrender

charges, may be subject to taxes (including a 10% tax penalty before age 59

∕

), and, with respect to any amounts

surrendered from an IPCS prior to the Term End Date, will be based on the Interim Value. The Interim Value

could be less than your investment in the IPCS even if the Index is performing positively. See “Effect of

Withdrawals from an IPCS” and “Charges and Adjustments – Interim Value Adjustment” for more information

about the calculation of the Interim Value. Any locked-in Index Strategy Value pursuant to the exercise of the

Performance Lock feature may be reallocated on the next Contract Anniversary.

You may call 1-888-GUARDIAN (1-888-482-7342) to request a quote of the impact an early distribution

would have on your Contract Value. Values are calculated at the end of each Business Day and may be

more or less than the values quoted at the time of your call.

Effect of Withdrawals from an IPCS.

When you take a partial withdrawal from an IPCS, the Index Strategy

Value for that IPCS is reduced dollar-for-dollar by the amount of the withdrawal. This means that a withdrawal

from an IPCS on the Term End Date will reduce the Maturity Value available for reallocation by the amount

withdrawn from the IPCS. Likewise, a withdrawal from an IPCS prior to the Term End Date will reduce the

Interim Value by the amount withdrawn from the IPCS.

If you take a partial withdrawal from an IPCS that has not been locked in pursuant to exercise of the

Performance Lock feature on any day during the Strategy Term other than the Term Start Date and the Term End

Date, the Strategy Value Base for the IPCS is reduced by the same percentage that the withdrawal reduced the

Index Strategy Value for that IPCS, which may be more, even significantly more, than the dollar amount

withdrawn. Withdrawals do not affect the Protection Strategy or Crediting Strategy rates.

The first example below demonstrates the effect of the proportional reduction in the Strategy Value Base when

the Interim Value is less than the Strategy Value Base at the time of the withdrawal. The second example

demonstrates the effect of the proportional reduction in the Strategy Value Base when the Interim Value is

greater than the Strategy Value Base at the time of the withdrawal.

Example: $500 Withdrawal when Interim Value is less than Strategy Value Base
	Before Withdrawal	After Withdrawal
Interim Value	$800	$300
Strategy Value Base	$1,000	$375

In this example, the $500 withdrawal reduced the Interim Value by 62.5%. Therefore, the Strategy Value Base of

the IPCS was reduced by $625 (62.5% of $1,000), a proportional reduction. The proportional reduction in the

Strategy Value Base is greater than the amount withdrawn. The Interim Value was reduced dollar-for-dollar by

the amount withdrawn.

Example: $500 Withdrawal when Interim Value is greater than Strategy Value Base
	Before Withdrawal	After Withdrawal
Interim Value	$1,250	$750
Strategy Value Base	$1,000	$600

In this example, the $500 withdrawal reduced the Interim Value by 40%. Therefore, the Strategy Value Base of

the IPCS was reduced by $400 (40% of $1,000), a proportional reduction. The proportional reduction in the

Strategy Value Base is less than the amount withdrawn. The Interim Value was reduced dollar-for-dollar by the

amount withdrawn.

Because the Strategy Value Base is used to calculate the Interim Value prior to the Term End Date, the reduction

to the Strategy Value Base generally reduces the Interim Value available for future withdrawals prior to the Term

End Date. Because the Strategy Value Base is used to calculate the Maturity Value on the Term End Date, the

reduction to the Strategy Value Base will always reduce any credit that may be applied on the Term End Date.

See “Charges and Adjustments – Interim Value Adjustment” for more information.

Surrender Value.

The amount available for a full surrender of your Contract, the payment of a death benefit, or

annuitization is the “Surrender Value.” The Surrender Value is the sum of (1) all Index Strategy Values less any

applicable surrender charge and/or premium taxes and (2) the greater of (i) the Fixed Rate Strategy Value less

any applicable surrender charge and/or premium taxes or (ii) the FRS Guaranteed Surrender Value.

FRS Guaranteed Surrender Value.

The FRS Guaranteed Surrender Value is a minimum FRS surrender value

after any applicable surrender charges have been deducted. In most states, the Guaranteed Surrender Value is

87.5% of amounts allocated to the FRS less withdrawals (excluding any surrender charges) accumulated at the

minimum nonforfeiture rate disclosed in your Contract.

When the Fixed Rate Strategy Value is reduced to zero after a withdrawal is processed and the FRS Guaranteed

Surrender Value has a positive value remaining, the Fixed Rate Strategy Value will be increased to equal any

remaining FRS Guaranteed Surrender Value immediately after the withdrawal.

In addition, if all of the Fixed Rate Strategy Value is reallocated to one or more IPCS options on a Contract

Anniversary and there is a positive FRS Guaranteed Surrender Value remaining, that remaining FRS Guaranteed

Surrender Value also will be allocated to the IPCS options in the same proportion as the Fixed Rate Strategy

Value. After the reallocation, the FRS Guaranteed Surrender Value will remain zero until a new reallocation is

made to the FRS.

If you surrender or annuitize your Contract or if a Standard Death Benefit is paid, and there is any excess FRS

Guaranteed Surrender Value, the proceeds payable to you or your beneficiary will include the FRS Guaranteed

Surrender Value.

There is no Guaranteed Surrender Value for the IPCS options under the Contract. See Appendix B for state

variations that may apply.

CHARGES AND ADJUSTMENTS

Surrender Charge

A surrender charge will be imposed when you take a partial withdrawal or surrender your Contract during the

first six Contract Years, unless an exception applies. After the first six Contract Years, there is no surrender

charge under the Contract. The surrender charge is a percentage of the amount withdrawn or surrendered in

excess of your free withdrawal amount (as described below).

The maximum surrender charge is 8%, and grades to 0% as shown in the following table:

Contract Year	1	2	3	4	5	6	7+
Surrender Charge Percentage	8%	8%	7%	6%	5%	4%	0%

You may request a partial withdrawal as a net amount or a gross amount. Your selection will affect the amount

you receive and the amount of any surrender charge assessed.

If you request a net amount, you will receive exactly the amount you specified, and your Contract Value will be

reduced by the amount you requested plus the amount required to cover any applicable surrender charge. If you

request a gross amount, your Contract Value will be reduced by exactly the amount you specified, and you will

receive the amount you requested less any applicable surrender charge. In each case, the surrender charge (if

any) is assessed against the gross amount withdrawn from your Contract Value less any free withdrawal amount.

If you do not specify the type of withdrawal, we will treat your request as a request to receive a net amount. If

your remaining Contract Value is not sufficient to pay the surrender charge, we will deduct the surrender charge

from the amount withdrawn.

The surrender charge is intended to compensate us for expenses incurred in the promotion, sale and distribution

of the Contract. We may use revenue generated from surrender charges for any legitimate corporate purpose.

We will not assess a surrender charge if:

●

You exercise your right to cancel the Contract (see “Purchasing the Contract – Right to Cancel”);

●

We pay the death benefit to your Beneficiaries (see “Benefits Available Under the Contract – Death

Benefit”);

●

You take withdrawals pursuant to the Nursing Home and Terminal Illness rider (described below); or

●

You take withdrawals up to the free withdrawal amount (described below).

Free Withdrawal Amount.

Each year during the first six Contract Years, you may take withdrawals up to the

free withdrawal amount without incurring a surrender charge. The free withdrawal amount is the greater of (i)

10% of your Contract Value as of the most recent Contract Anniversary (or, in the first Contract Year, 10% of

your total premiums paid) or (ii) your RMD under our automatic RMD program. The free withdrawal amount is

non-cumulative. Any unused portion in a Contract Year does not carry over to subsequent Contract Years.

Withdrawals and surrenders during the first six Contract Years that, in the aggregate, exceed the free withdrawal

amount for that Contract Year will be subject to a surrender charge unless an exception applies. After the first six

Contract Years, there is no surrender charge and the free withdrawal amount is no longer applicable.

Surrender Charge Example.

Assume you purchase the Contract with a $100,000 premium payment. At the

beginning of the 6th Contract Year, your Contract Value is $80,000. Your free withdrawal amount is $8,000 (10%

of $80,000). If you surrender your Contract at that time, a surrender charge will apply to the portion of your

Contract Value that exceeds the free withdrawal amount ($72,000 = $80,000 – $8,000). The surrender charge

assessed would be $2,880 (4% of $72,000). The amount you will receive is $77,120 ($77,120 = $80,000 –

$2,880).

Nursing Home and Terminal Illness.

We will waive a surrender charge that would otherwise apply to a

withdrawal or surrender if:

●

Any owner who was age 75 or less on the Contract Date is confined to a nursing home or hospital

facility for at least 90 consecutive days pursuant to a qualified physician’s diagnosis that such

confinement is medically necessary; or

●

Any owner is diagnosed with a terminal illness by a qualified physician and is not expected to survive

more than 6 months.

In each case, the subject conditions may not have existed when you purchased the Contract, and you must

provide us with written documentation of eligibility satisfactory to us. Additional conditions and requirements

may apply and are specified in the rider. These features may not be available in all states. See Appendix B for

state variations that may apply.

Premium Taxes

Some states impose premium taxes at rates currently ranging up to 3.5%. If premium taxes apply to your

Contract, we will deduct them when a death benefit is paid, when the Contract Value is annuitized, or when you

surrender the Contract.

Interim Value Adjustment

The Interim Value is the amount available for annuitization under the guaranteed rates in the Contract, payment

of the Standard Death Benefit, exercise of the Performance Lock feature (if available) or your right to return the

Contract (unless the return of premium is greater), withdrawals and surrenders (including the deduction of

applicable surrender charges and/or premium taxes) from an IPCS prior to the Term End Date. The use of the

Interim Value in such transactions could result in the loss of principal and previously-credited earnings, and such

losses could be as high as 100%. The maximum loss could occur in extreme circumstances due to a negative

Interim Value adjustment.

The Interim Value is calculated daily based on the value of a hypothetical portfolio composed of a “Fixed

Income Asset Proxy” and a “Derivative Asset Proxy” less the reasonably expected or actual trading costs at the

time of determination (“Trading Cost Provision”). The Fixed Income Asset Proxy is a hypothetical fixed income

asset that is designed to replicate the Strategy Value Base on the Term End Date and is measured at book value.

The Derivative Asset Proxy is a package of hypothetical derivative assets established on the Term Start Date that

is designed to replicate what an IPCS Credit Rate on the Term End Date would be, and is measured at market

value. This means the Interim Value could be less than your investment even if the Index is performing

positively. The Interim Value calculation could result in a loss that is greater than the level of protection the

Protection Strategy would provide on the Term End Date, or a gain that is lower than the return the Crediting

Strategy would provide on the Term End Date. This is because the Interim Value is an estimate of the current

value of the hypothetical portfolio calculated using standard financial industry formulas, not a point to point

calculation, and the Protection Strategy and Crediting Strategy are not applied to the Interim Value calculation.

In general, the Interim Value will be negatively impacted by interest rate changes affecting the value of the

hypothetical portfolio, higher-than-anticipated Index volatility, and poor market performance. To the extent a

negative Interim Value adjustment reduces the Contract Value, it will likewise reduce the Surrender Value and

the Standard Death Benefit.

When you take a partial withdrawal from an IPCS prior to the Term End Date, (i) the Interim Value is reduced

dollar-for-dollar by the amount of the withdrawal (including any applicable surrender charges and/or premium

taxes); and (ii) if the IPCS has not been locked in pursuant to exercise of the Performance Lock feature, the

Strategy Value Base is reduced by the same percentage that the withdrawal reduced the Interim Value for that

IPCS, which may be more, even significantly more, than the dollar amount withdrawn. When the Interim Value

is less than the Strategy Value Base at the time of the withdrawal, the proportional reduction will always be

greater than the dollar amount withdrawn. Because the Strategy Value Base is used to calculate the Interim Value

prior to the Term End Date, the reduction to the Strategy Value Base generally reduces the Interim Value

available for future withdrawals prior to the Term End Date, and withdrawals may have more of an adverse

impact on the remaining Interim Value the earlier in the Strategy Term a withdrawal is taken. Because the

Strategy Value Base is used to calculate the Maturity Value on the Term End Date, the reduction to the Strategy

Value Base will always reduce any credit that may be applied on the Term End Date. See “Reallocations and

Withdrawals – Withdrawals and Surrenders” for more information about the effect of withdrawals from an IPCS

and examples of the proportional reduction to the Strategy Value Base.

Interim Value adjustments are intended to protect us from losses on assets we may hold to support our financial

obligations under the Contract when we must pay out amounts that are removed from an IPCS prior to the Term

End Date.

You may call 1-888-GUARDIAN (1-888-482-7342) to request a quote of the impact an early distribution

would have on your Contract Value. Values are calculated at the end of each Business Day and may be more

or less than the values quoted at the time of your call.

Additional information about the calculation of the Interim Value, including the Interim Value formulas and

examples, can be found in the Statement of Additional Information.

BENEFITS AVAILABLE UNDER THE CONTRACT

The following table summarizes information about the standard benefits available under the Contract.

The availability of standard benefits may vary depending on the broker-dealer through which the

Contract is sold. See Distributions- Broker-Dealer Contract

Variations

Name of Benefit	Purpose	Maximum Fee	Brief Description of Restrictions/Limitations
Performance Lock	Locks in the Interim Value of an IPCS during the Strategy Term. Locked in value may be reallocated among the available Investment Strategies on the next Contract Anniversary.	No Charge	● May not be available in the future on certain or any IPCS options. ● May not be exercised on the Term Start Date or the Term End Date. ● May only be exercised once during a Strategy Term for each IPCS with the Performance Lock feature, and cannot be revoked once exercised. ● Locked-in Index Strategy Value will no longer participate in any Index Performance (positive or negative). ● No Crediting or Protection Strategy will be applied to the locked-in IPCS at any time. ● Locked-in Index Strategy Value will remain in the locked-in IPCS and may not be reallocated or reinvested until the next Contract Anniversary. ● Locked-in Index Strategy Value is calculated at the end of the Business Day on which we receive your request, and therefore may be higher or lower than the Interim Value you last obtained. You will not know the Interim Value used to lock in your Index Strategy Value in advance. ● Automatic trigger of Performance Lock is not available for IPCS with a Dual Direction Trigger Rate Crediting Strategy and Step-Up Trigger Rate Crediting Strategy.
Standard Death Benefit	Pays a death benefit to your designated Beneficiaries equal to the Contract Value, subject to the FRS Guaranteed Surrender Value.	No Charge	● Owner must be 76 or older on the date the application is signed.
Return of Premium Death Benefit	Pays a death benefit to your designated Beneficiaries equal to the greater of (i) the Standard Death Benefit described above or (ii) the premium payment, subject to withdrawal adjustments.	No Charge	● Owner must be younger than 76 years old on the date the application is signed. ● Withdrawals may reduce the benefit by more, even significantly more, than the dollar amount withdrawn.

Performance Lock

If available, Performance Lock allows you to lock in your Interim Value (less any withdrawals and applicable

charges) during the Strategy Term, subject to the terms described in this section. For any IPCS with the

Performance Lock feature, you may exercise the Performance Lock feature on any day during the Strategy Term

except the Term Start Date or the Term End Date. When you exercise the Performance Lock feature, your

Interim Value is locked in until the next Contract Anniversary. For example, if you invested $100,000 in an IPCS

and call in and elect the Performance Lock and your Interim Value on that day equals $105,000, your Index

Strategy Value will remain $105,000 and may not be reallocated or reinvested until the next Contract

Anniversary. There is no additional charge for exercising the Performance Lock feature.

You may exercise the Performance Lock feature manually by submitting a request to our Customer Service

Office. You may also elect to have the Performance Lock feature triggered automatically if your Interim Value

has increased since the Term Start Date by a target percent you provide to us in advance by submitting

instructions to our Customer Service Office at any time before the Term End Date. For example, if you invested

$100,000 in an IPCS and set an automatic trigger of 20%, the automatic trigger will occur if your Interim Value

is equal to or greater than $120,000, even if you have taken withdrawals after the Term Start Date. You may

change your instructions at any time before an automatic trigger occurs. You may send instructions by mail to

our Customer Service Office, by emailing

AnnuityCare@guardianlife.com

, or through our online portal at

www.GuardianLife.com

.You may contact us at 1-888-GUARDIAN (1-888-482-7342) to inquire about your

Interim Value and the availability of the Performance Lock feature, but you may not exercise the Performance

Lock feature over the phone. The ability to set an automatic Performance Lock is not available with an IPCS

with a Dual Direction Trigger Rate Crediting Strategy or a Step-Up Trigger Crediting Strategy.

Your locked-in value will be the Interim Value calculated at the end of the Business Day on which we receive

your request or your target percentage is achieved. If we receive your request on a day that is not a Business

Day, your request will be deemed to be received on the next Business Day. The Interim Value does not reflect the

performance of the Index. You are not locking in Index Performance. The Interim Value can be negative when

the Index performance is positive at the time of lock. The Interim Value adjustment may be negative and could

result in a maximum potential loss of up to 100%.

Once exercised, the Index Strategy Value for the locked-in IPCS will no longer participate in any Index

Performance (positive or negative). No Crediting or Protection Strategy will be applied to the locked-in IPCS

any time

, including at the time you exercise the Performance Lock feature, on the next Contract Anniversary

when the locked-in value will be reallocated or on the Term End Date of an IPCS for which you exercised the

Performance Lock feature. If you lock in an amount that is lower than the amount you invested in the IPCS on

the Term Start Date, you will be locking in a loss. Withdrawals and charges deducted from a locked-in IPCS will

reduce the locked-in Index Strategy Value by the amount withdrawn or charge assessed, including any applicable

surrender charge.

Your locked-in Index Strategy Value will remain in the locked-in IPCS and may not be reallocated or reinvested

until the next Contract Anniversary. On the next Contract Anniversary, you may reallocate the amount held in the

locked-in IPCS to any available IPCS or the FRS. If you do not provide instructions, the amount will be

automatically reinvested into the same IPCS for which you exercised the Performance Lock feature.

Reinvestment into the same IPCS will be subject to new crediting rates that we declare for the applicable

Crediting Strategy. If the same IPCS is not available, the amount will be automatically reallocated to an IPCS

with the same Strategy Term, Index, Protection Strategy, and Crediting Strategy, if available (i.e., only the

availability of the Performance Lock feature will differ). If such an IPCS is not available, the amount will be

automatically reallocated to the 1-Year Strategy Term / -10% Buffer / S&P 500 Index / Cap with Par / with or

without the Performance Lock feature (depending on availability). This reallocation may not be satisfactory to

you.

If you are invested in an IPCS with the Performance Lock feature and you do not provide reallocation

instructions, your money could be reinvested into a new Strategy Term (up to 6 years, depending on your

investment selections)

without the Performance Lock feature

. Because you may not request a partial

withdrawal be withdrawn from a particular Investment Strategy, if you wish to withdraw money from a

specific IPCS without the Performance Lock feature before the Term End Date, your only option will be to

surrender the Contract, which may incur surrender charges, may be subject to taxes (including a 10% tax

penalty before age 59

∕

), and, with respect to any amounts surrendered from an IPCS prior to the Term

End Date, will be based on the Interim Value.

The Performance Lock feature, when available, is available for the duration of the Strategy Term. The

Performance Lock feature may not be available in the future on certain or any IPCS options. We will send you a

notice 30 calendar days in advance of your Contract Anniversary that explains the investment options available

to you, including the availability of the Performance Lock feature. You may also contact us by telephone at

1-888-GUARDIAN (1-888-482-7342) for information about the investment options available to you.

Before exercising the Performance Lock feature, you should consider the following factors:

●

You may only exercise the Performance Lock feature once during a Strategy Term for each IPCS with

the Performance Lock feature, and the decision to exercise the Performance Lock feature cannot be

revoked.

●

You will not know the Interim Value used to lock in your Index Strategy Value in advance. We use the

Interim Value calculated at the end of the Business Day on which we receive your request. The Interim

Value that gets locked in may be higher or lower than the Interim Value you last obtained. You may not

lock in at an optimal time and may lock in at a significant loss.

●

No Crediting or Protection Strategy will be applied at the time you exercise the Performance Lock

feature or on the next Contract Anniversary when the locked-in Index Strategy Value will be

reallocated, or on the Term End Date. Once the Interim Value is locked you will forego any

participation in any Crediting or Protection Strategy.

●

After you exercise the Performance Lock feature, your locked-in Index Strategy Value will not increase

under any circumstances. This means that your locked-in Index Strategy Value will not be credited with

any

interest from the time you exercise the Performance Lock feature until you reallocate your

locked-in Index Strategy Value, which is not permitted until your next Contract Anniversary. Your

locked-in Index Strategy Value will not be credited with the fixed interest rate we declare for the FRS or

any positive interest based on the performance of the Index.

●

Withdrawals and charges deducted from a locked-in IPCS will reduce the locked-in Index Strategy

Value by the amount withdrawn or charge assessed, including any applicable surrender charge.

●

Reallocations are only permitted on Contract Anniversaries. Depending on when you exercised the

Performance Lock feature, your investment might not participate in Index Performance for up to one

year.

●

There may not be an optimal time to exercise the Performance Lock feature. Your Maturity Value may

be higher if you do not exercise the Performance Lock feature. No credit or protection levels are applied

on the Term End Date of an IPCS option for which you exercised the Performance Lock feature.

Death Benefit

We will pay a death benefit upon receipt, in Good Order at our Customer Service Office, of due proof of the

death of any Owner before the Annuity Commencement Date. If the Owner is a non-natural Owner, the death of

the Annuitant will be treated as the death of an Owner for purposes of determining whether a death benefit is

payable. The death benefit will terminate when a death benefit is paid and the Contract is not continued under

spousal continuation (described below) or if the Contract is annuitized or surrendered. The death benefit is

included with your Contract for no additional charge.

The death benefit payable will either be the Standard Death Benefit or the Return of Premium Death Benefit,

each of which are described in more detail under “Amount of Death Benefit” below.

The death benefit is payable first to:

●

any surviving Owner, if none, then

●

any surviving primary Beneficiary, if none, then,

●

any surviving Contingent Beneficiary, if none then

●

to the last surviving Owner’s estate.

Unless otherwise provided, to receive the death benefit, the party above must be living on the earlier of:

●

the date we receive due proof of death in Good Order at our Customer Service Office; or

●

the 15th day after the date of death.

Calculation of Death Benefit

We will calculate the death benefit as of the Business Day we first receive due proof of death in Good Order at

our Customer Service Office. Unless the Contract is continued under spousal continuation (described below), all

amounts allocated to the IPCS options will be transferred to the FRS at the interest rate we declared for the

Contract on the prior Contract Anniversary, where they will remain until all death benefit proceeds have been

distributed.

If we calculate the death benefit on any day other than a Term End Date, the amount available from each IPCS

that has not been locked in pursuant to exercise of the Performance Lock feature will be the Interim Value. The

Interim Value could be less than your investment in the IPCS even if the Index is performing positively. See

“Contract Value” and “Charges and Adjustments – Interim Value Adjustment” for more information about the

calculation of the Interim Value.

We will pay the death benefit to the appropriate Beneficiary or Beneficiaries (or surviving joint Owner(s), if

applicable) after we receive due proof of death in Good Order.

Multiple Beneficiaries.

If there is more than one Beneficiary, each Beneficiary’s portion of the death benefit

proceeds will be distributed upon receipt of settlement instructions in Good Order from that Beneficiary.

Proceeds for those Beneficiaries who have not provided settlement instructions in Good Order will remain in the

Contract until we receive such instructions.

Amount of Death Benefit

If you are 76 years old or older on the date you signed your application, your death benefit is the Standard Death

Benefit, which equals the Contract Value, subject to the FRS Guaranteed Surrender Value (see “Reallocations

and Withdrawals – FRS Guaranteed Surrender Value”), less any premium taxes.

If you are younger than 76 years old on the date you signed your application, your death benefit is the greater of

(i) the Standard Death Benefit described above or (ii) the Return of Premium Death Benefit, which equals the

premium payment, subject to withdrawal adjustments, which may be more, even significantly more, than the

dollar amount withdrawn.

The withdrawal adjustment is the greater of:

the dollar amount of the withdrawal taken, including any applicable surrender charges; or

the Return of Premium Death Benefit before the withdrawal multiplied by (a) divided by (b); where

(a) is the amount of the withdrawal taken, including any applicable surrender charges; and (b) is the

Standard Death Benefit immediately before the withdrawal was taken.

For example, assume you are 75 years old when you purchase the Contract with a $100,000 premium payment

and you allocate all of your premium payment to the IPCS options. On the Contract Date, the Standard Death

Benefit is $100,000 (less any premium tax) and the Return of Premium Death Benefit is $100,000. Six months

later, you request a $10,000 withdrawal at a time when the Contract Value is $80,000. Immediately before the

withdrawal, the Standard Death Benefit is $80,000 (less any premium tax) and the Return of Premium Death

Benefit is still $100,000. After the withdrawal, the Standard Death Benefit is reduced by $10,000 (the amount of

the withdrawal) to $70,000 (less any premium tax). The Return of Premium Death Benefit is reduced by $12,500

(the $100,000 Return of Premium Death Benefit before the withdrawal multiplied by the $10,000 withdrawal

divided by the $80,000 Standard Death Benefit immediately before the withdrawal was taken), more than the

dollar amount withdrawn. After the withdrawal, the Return of Premium Death Benefit is $87,500 ($100,000 –

$12,500).

If there is a change of Ownership (both original Owners, in the case of joint Owners) or Annuitant (in the case of

a non-natural Owner), as applicable, the death benefit after such change becomes effective will be the Standard

Death Benefit.

If the Contract is continued under spousal continuation (described below) the death benefit payable under the

continued Contract is the Standard Death Benefit.

If we receive due proof of death after the Annuity Commencement Date and the date of death was prior to the

Annuity Commencement Date, the amount of the death benefit will be reduced by the sum of annuity payments

already paid.

Distribution of Death Benefit Proceeds

Non-qualified Contracts.

We generally will pay the death benefit in a lump sum, unless the Beneficiary elects to

have the death benefit distributed over their life, in accordance with one of the annuity payout options, as

described below. A Beneficiary (or surviving Owner, if applicable) who is entitled to a death benefit may defer

payment of this sum for up to five years from the date of death.

Instead of a lump sum payment, the Beneficiary or surviving joint Owner, as the case may be, may elect to have

the death benefit distributed over their life, or to one of the annuity payout options that contain a life contingency

where the applicable guaranteed period does not extend beyond life expectancy. However, this election must be

made and distributions must commence within one year of the date of death. If the election to receive annuity

payments is not made within this time period, then the lump sum option will be deemed to have been elected,

and this Contract will be fully distributed within 5 years of the date of death. We will consider that deemed

election as our receipt of settlement instructions regarding payment of the death benefit proceeds. We must

receive notification of the choice of alternative payout option at our Customer Service Office at least three (3)

Business Days before we pay out the death benefit proceeds and within one year of the date of death.

Qualified Contracts.

Your Contract is subject to required minimum distribution (“RMD”) rules that apply

different requirements for certain beneficiaries. If your beneficiary is not an eligible designated beneficiary at the

time of your death, your beneficiary is required to distribute any remaining interest in the contract by the end of

the calendar year of the 10th anniversary of your death. An eligible designated beneficiary is an individual who

at the time of your death is 1) your surviving spouse, 2) your minor child, 3) disabled, 4) chronically ill, or 5)

any other individual who is not more than 10 years younger than you. Your minor child will no longer be

considered an eligible designated beneficiary as of the date they reach majority. After your death and upon

reaching the age of majority, such a beneficiary will have 10 years from that date to receive any remaining

interest in the contract.

We generally will pay the death benefit in a lump sum, unless the Beneficiary is an eligible designated

beneficiary that elects to have the death benefit distributed over their life. However, this election must be made

and distributions must commence by the end of the calendar year after the date of death. If the election to receive

payments over their lifetime is not made within this time period, then the lump sum option will be deemed to

have been elected, and this contract must be fully distributed by the end of the calendar year of the 10th

anniversary of the date of death. We will consider that deemed election as our receipt of settlement instructions

regarding payment of the death benefit proceeds. If the Beneficiary has not requested receipt of their portion of

the death benefit within the ten-year period, we will pay the remaining proceeds to that Beneficiary at that time.

If, when we calculate the death benefit, we also receive settlement instructions for at least one Beneficiary that

includes a request for deferral of the payment of the death benefit proceeds or election of an annuity payout

option, as described above, or we do not receive settlement instructions in Good Order from all Beneficiaries,

any death benefit amount exceeding the Contract Value that is not distributed to the Beneficiaries will be

credited to the Contract. This crediting event will constitute satisfaction of our death benefit obligation under

your Contract and we will have no further death benefit obligation under the Contract. Any portion of the

credited amount that is not distributed to the Beneficiaries as death proceeds at that time will be allocated to the

FRS. Such amounts shall remain invested in the Contract until paid out in accordance with settlement

instructions from Beneficiaries.

You may designate that a Beneficiary is to receive the death benefit proceeds either through an annuity for life or

over a period that does not exceed the life expectancy of that Beneficiary. Such designation must be made in

writing in a form acceptable to us, and may only be revoked in your written notice received at our Customer

Service Office in Good Order. Upon your death, the Beneficiary cannot revoke or modify any designation you

made on how the death benefit proceeds are to be paid.

Upon the death of any Owner, ownership of the Contract before the full distribution of the death benefit proceeds

will pass as follows:

●

any surviving Owner, if none then

●

any surviving primary Beneficiary, if none then

●

any surviving Contingent Beneficiary, if none then

●

the last surviving Owner’s estate.

Upon the death of an Annuitant if the Owner is a non-natural Owner, the non-natural Owner will retain

ownership of this Contract before the full distribution of the death benefit proceeds.

A non-spousal Beneficiary (or any surviving joint Owner) that is entitled to a death benefit has the right to elect

another Beneficiary to receive the death benefit proceeds in the event of their death before the full distribution of

the proceeds.

Death On or After the Annuity Commencement Date

If the date of death was on or after the Annuity Commencement Date, no death benefit is payable under the

Contract, but there may be a death benefit payable under the annuity payout option you elected.

Non-qualified Contracts.

If any Owner dies on or after the Annuity Commencement Date, and before the entire

interest in the Contract has been distributed, then any remaining portion of such interest will be distributed at

least as rapidly as under the method of distribution being used as of the date of death.

Qualified Contracts.

If you die on or after the Annuity Commencement Date, and before the entire interest in the

Contract has been distributed, then any remaining portion of such interest will be distributed to the Beneficiary

pursuant to the RMD rules. A Beneficiary that is an eligible designated beneficiary may continue annuity

payments under the method of distribution being used as of the date of death, provided that annuity payments do

not extend beyond the Beneficiary’s life expectancy. A Beneficiary that is not an eligible designated beneficiary

must distribute any remaining interest in the contract by the end of the calendar year of the 10th anniversary of

your death.

Generally, your Beneficiaries will be taxed on the gain in your Contract. Consult your tax adviser about the

estate tax and income tax consequences of your particular situation.

Special Requirements

In the event of any Owner’s death, we must distribute all of the Owner’s interest in the Contract according to the

following rules:

●

If the Beneficiary (or the sole surviving joint Owner) is not your spouse, and you die before the Annuity

Commencement Date, then we must distribute all of your interest in the Contract within five years of

your death. These distribution requirements will be satisfied if any portion of the deceased Owner’s

interest: is payable to, or for the benefit of, any new Owner, and will be distributed over the new

Owner’s life, or over a period not extending beyond the life expectancy of any new Owner.

●

If your spouse is the only primary Beneficiary (or the sole surviving joint Owner) when you die, then

your surviving spouse may be able to elect (or may be deemed to have elected) to continue the Contract

(as described below).

●

If a Beneficiary is not a natural person, the Beneficiary must elect that the entire death benefit be

distributed within five years of your death.

Spousal Continuation

Your Contract may be continued under spousal continuation only if: (1) an Owner dies before the Annuity

Commencement Date; and (2) the deceased Owner’s spouse, under federal law, is the sole surviving Owner or

the sole surviving primary Beneficiary on the date of such Owner’s death.

If the sole Beneficiary is legally recognized as the decedent’s spouse for federal tax purposes, they may elect to

continue the Contract. If the Beneficiary elects this option, the Beneficiary may become the Owner and

Annuitant of the Contract and must designate a new Beneficiary. This will give the Beneficiary access to all of

the rights and privileges of the Contract. Prior to selecting this option, the Beneficiary may want to review the

Contract to determine if the option best suits their needs.

The U.S. Supreme Court has held that same-sex marriages must be permitted under state law and marriages

recognized under state law will be recognized for federal law purposes.

We must receive notice of due proof of death (of the Owner) in Good Order at our Customer Service Office. The

surviving spouse may provide notice of election of spousal continuation by the 90th day in Good Order at our

Customer Service Office.

If the Contract is continued under spousal continuation, the surviving spouse will become the new Owner and

will replace the deceased Owner as Annuitant or Contingent Annuitant. All of the Contract Value will remain

allocated to the Investment Strategies in accordance with your allocation instructions at that time. If the death

benefit proceeds that would have been paid exceed the Contract Value on the date used to calculate the death

benefit, then we will credit an amount equal to the difference between the death benefit proceeds and the

Contract Value to the continued Contract, allocated to the FRS. On the next Contract Anniversary, the new

Owner may reallocate the Contract Value among the available Investment Strategies. If we do not receive

reallocation instructions, the Contract Value will be reinvested as described in the “Reallocations” section.

The death benefit payable under the continued Contract is the Standard Death Benefit as of the end of the

Business Day we receive, in Good Order at our Customer Service Office, due proof of death of the surviving

spouse.

If the Annuitant is changed under spousal continuation, then the Annuity Commencement Date will be the

Contract Anniversary immediately following the new Annuitant’s 100th birthday, unless an earlier date is

otherwise elected by the Owner. If the Contract is surrendered or a withdrawal is taken after spousal

continuation, the surrender charge will continue to apply as described in the “Surrender Charge” section.

ANNUITIZATION

When you elect to annuitize your Contract under an annuity payout option (the “Annuity Commencement

Date”), the accumulation phase ends and the annuity payout phase begins. The Annuity Commencement Date

may not be sooner than the 5th Contract Anniversary or later than the Contract Anniversary immediately

following the Annuitant’s 100th birthday. See Appendix B for state variations that may apply. When you

annuitize your Contract, you will no longer be able to make withdrawals from the Contract and all of the

Contract’s other benefits, including the death benefit, will terminate.

If you elect to annuitize on any day other than a Term End Date, the amount available for annuitization from

each IPCS that has not been locked in pursuant to exercise of the Performance Lock feature will be the Interim

Value. The Interim Value could be less than your investment in the IPCS even if the Index is performing

positively. See “Charges and Adjustments – Interim Value Adjustment” for more information about the

calculation of the Interim Value.

State premium taxes ranging up to 3.5% may be deducted upon annuitization.

Annuity Payout Options

During the payout phase, you will receive fixed annuity payments according to the annuity payout option you

elect.

You can choose among the following annuity payout options before the Annuity Commencement Date:

●

Life Annuity.

You will receive fixed payments for the life of the Annuitant. No payments will be made

after the Annuitant’s death. It is possible to receive only one payment if the Annuitant dies before the

second payment is due.

●

Joint and Survivor Annuity.

You will receive fixed payments for the life of two joint Annuitants. When

the first Annuitant dies, we will continue to make payments for the life of the survivor. No payments

will be made after the last survivor’s death. It is possible to receive only one payment if both Annuitants

die before the second payment is due.

●

Life with Period Certain.

You will receive fixed payments for the life of the Annuitant. If the Annuitant

dies and we have not made payments for the guarantee period, which may be between 5 and 30 years,

we will continue to make annuity payments to your designated Beneficiary for the remainder of the

guarantee period.

●

Joint and Survivor with Period Certain.

You will receive fixed payments for the life of two joint

Annuitants. When the first Annuitant dies, we will continue to make payments for the life of the

survivor. If the last surviving Annuitant dies and we have not made payments for the guarantee period,

which may be between 5 and 30 years, we will continue to make payments to your designated

Beneficiary for the remainder of the guarantee period.

●

Period Certain.

You will receive fixed payments for the duration of the guarantee period, which may be

between 10 and 30 years.

If you do not make an election before the Annuity Commencement Date, Life with Period Certain of 10 years

will be automatically applied. At age 100, only the Life Annuity option is available. After payments begin, you

cannot change your election. Not all options will meet the required minimum distribution rules for Qualified

Contracts.

TAX CONSIDERATIONS

The following summary provides a general description of the federal income tax considerations associated with

the Contract. It is not intended to be complete, to cover all tax situations or address state taxation issues. This

summary is not intended as tax advice. You should consult a tax adviser for more complete information. This

summary is based on our understanding of the present federal income tax laws. We make no representation as to

the likelihood of continuation of the present federal income tax laws or as to how they may be interpreted by the

Internal Revenue Service (IRS).

We believe that our Contracts will qualify as annuity contracts for federal income tax purposes and the following

summary assumes so. Tax law imposes several requirements that must be satisfied in order to receive the tax

treatment normally accorded to annuity contracts.

Required Distributions.

In order to be treated as an annuity contract for Federal income tax purposes,

section 72(s) of the Internal Revenue Code of 1986, as amended, requires any Non-Qualified Contract to contain

certain provisions specifying how your interest in the Contract will be distributed in the event of the death of a

holder of the Contract. Specifically, section 72(s) requires that (a) if any holder dies on or after the Annuity

Commencement Date, but prior to the time the entire interest in the Contract has been distributed, the entire

interest in the Contract will be distributed at least as rapidly as under the method of distribution being used as of

the date of such holder’s death; and (b) if any holder dies prior to the annuity starting date, the entire interest in

the Contract will be distributed within five years after the date of such holder’s death. These requirements will be

considered satisfied as to any portion of a holder’s interest which is payable to or for the benefit of a designated

Beneficiary and which is distributed over the life of such designated Beneficiary or over a period not extending

beyond the life expectancy of that Beneficiary, provided that such distributions begin within one year of the

holder’s death. The designated Beneficiary refers to a natural person designated by the holder as a Beneficiary

and to whom ownership of the Contract passes by reason of death. However, if the designated Beneficiary is the

surviving spouse of the deceased holder, the Contract may be continued with the surviving spouse as the new

holder. If the Contract is owned by a non-natural person, the death or change of the Annuitant will be treated as

the death of a holder for purposes of these rules.

The Non-Qualified Contracts contain provisions that are intended to comply with these federal income tax

requirements, although no regulations interpreting these requirements have yet been issued. We intend to review

such provisions and modify them if necessary to assure that they comply with the applicable requirements when

such requirements are clarified by regulation or otherwise. The right of a spouse to continue the Contract, and all

contract provisions relating to spousal continuation are available only to a person who meets the definition of

“spouse” under federal law. The U.S. Supreme Court has held that same-sex marriages must be permitted under

state law and that marriages under state law will be recognized for federal law purposes. Partners in a registered

domestic partnership, civil union or similar formal relationship under state law that is not denominated as

marriage under the laws of that state are not considered married for federal tax purposes. Therefore, the

favorable tax treatment provided under federal law to surviving spouses is not applicable to such partners and

spousal continuation in such cases is not available. Please consult with a tax advisor with questions regarding

your tax situation.

Other rules may apply to Qualified Contracts.

When you invest in an annuity contract, you usually do not pay taxes on your investment gains until you

withdraw the money – generally for retirement purposes. In this way, annuity contracts have been recognized by

the tax authorities as a legitimate means of deferring tax on investment income.

We believe that if you are a natural person you will not be taxed on increases in the Contract Value of a Contract

until a distribution occurs or until annuity payments begin. For these purposes, the agreement to assign or pledge

any portion of a Contract’s Contract Value and, in the case of a Qualified Contract (described below), any

portion of an interest in the qualified plan generally will be treated as a distribution. If an Owner transfers a

Contract without adequate consideration to a person other than the Owner’s spouse (or to a former spouse

incident to divorce), the Owner will be taxed on the difference between the Surrender Value and the investment

in the Contract at the time of the transfer.

When annuity payments begin, you generally will be taxed only on the investment gains you have earned and

not on the premium payment you made to purchase the Contract. Generally, withdrawals from your annuity

should only be made once you reach age 59

∕

, die or are disabled; otherwise, a 10% tax penalty may be applied

against any amounts included in income unless one of several exceptions applies. Additional exceptions may

apply to distributions from a Qualified Contract. You should consult a tax adviser with regard to exceptions from

the tax penalty. The Owner generally will be responsible for taxes owed on taxable distributions from the

Contract, but different results could apply in some cases if the Owner names someone other than the Owner as

the payee under the Contract.

If you invest in an annuity as part of an individual retirement plan, your Contract is called a Qualified contract. If

your annuity is independent of any formal retirement or pension plan, it is termed a Non-Qualified Contract.

Taxation of Non-Qualified Contracts

Non-Natural Person.

If a non-natural person owns a non-qualified annuity contract, the Owner generally must

include in income any increase in the excess of the Contract Value over the investment in the contract (generally,

the premiums or other consideration paid for the contract) during the taxable year. There are some exceptions to

this rule and a prospective Owner that is not a natural person should discuss these with a tax adviser.

The following summary generally applies to Contracts owned by natural persons.

Withdrawals Before the Annuity Commencement Date.

When a withdrawal from a Non-Qualified Contract

occurs, the amount received will be treated as ordinary income subject to tax up to an amount equal to any

excess of the Contract Value immediately before the distribution that exceeds the Owner’s investment in the

Contract. Generally, the Owner’s investment in the Contract is the amount equal to the premium payment or

other consideration paid for the Contract, reduced by any amounts previously distributed from the Contract that

were not subject to tax at that time. In the case of a surrender under a Non-Qualified Contract, the amount

received generally will be taxable only to the extent it exceeds the Owner’s investment in the Contract.

Penalty Tax on Certain Withdrawals.

In the case of a distribution from a Non-Qualified Contract, a federal tax

penalty may be imposed equal to 10% of the amount treated as income. However, there is generally no tax

penalty on distributions that are:

●

made on or after the taxpayer reaches age 59

∕

●

made from an immediate annuity contract

●

made on or after the death of an Owner

●

attributable to the taxpayer’s becoming disabled, or

●

made as part of a series of substantially equal periodic payments for the life – or life expectancy – of

the taxpayer or the joint lives (or life expectancies) of the taxpayer and a Beneficiary.

If you receive systematic payments that you intend to qualify for the substantially equal periodic payment

exception, changes to your systematic payments before you reach age 59

∕

or within five years (whichever is

later) after beginning your systematic payments will result in the retroactive imposition of the 10% tax penalty

with interest. In addition, you should note that distributions made before you reach age 59

∕

under any option

that provides for a period certain annuity in connection with a deferred annuity contract may fail to satisfy this

exception and may be subject to the 10% tax penalty.

Other exceptions may apply under certain circumstances. Special rules may also apply to the exceptions noted

above. You should consult a tax adviser with regard to exceptions from the tax penalty.

Annuity Payments.

Although tax consequences may vary depending on the payout option elected under an

annuity contract, a portion of each annuity payment is generally not taxed, and the remainder is taxed as ordinary

income. The non-taxable portion of an annuity payment is generally determined so that you recover your

investment in the Contract ratably on a tax-free basis over the expected stream of annuity payments, as

determined when annuity payments begin. However, once your investment in the Contract has been fully

recovered, the full amount of each annuity payment is subject to tax as ordinary income. In addition, the Internal

Revenue Code provides special rules for a partial annuitization, where annuity payments are received for life or

at least 10 years under part of an annuity contract while the rest of the contract remains in a deferred status.

Taxation of Death Benefits.

Amounts may be distributed from a Contract because of your death or the death of

the Annuitant. Generally, such amounts are included in the income of the recipient as follows:

●

if distributed in a lump sum, they are taxed in the same manner as a surrender of the Contract

●

if distributed under a payout option, they are generally taxed in the same way as annuity payments.

Transfers, Assignments and Contract Exchanges.

Transferring or assigning ownership of a Contract,

designating an Annuitant other than the Owner, selecting certain maturity dates or exchanging a Contract may

result in certain tax consequences to you that are not outlined here. For example, such transactions may result in

federal gift taxes for you and federal and state income taxes for the new Owner, Annuitant or payee. If you are

considering any such transaction, you should consult a professional tax adviser.

Withholding Tax.

Annuity distributions are generally subject to withholding for the recipient’s federal income

tax liability. However, recipients can generally choose not to have tax withheld from distributions.

Multiple Contracts.

All non-qualified deferred annuity contracts issued by the Company or its affiliates to the

same Owner during any calendar year are treated as one annuity contract for purposes of determining the amount

included in the Contract Owner’s income when a taxable withdrawal occurs.

Taxation of Qualified Contracts

Qualified arrangements receive tax-deferred treatment as a formal retirement plan through provisions of the

Internal Revenue Code. There is no added tax-deferred benefit of funding such qualified arrangements with

tax-deferred annuities. While the Contract will not provide additional tax benefits, it does provide other features

and benefits such as death benefit protection and the possibility for income guaranteed for life.

Your rights under a Qualified Contract may be subject to the terms of the retirement plan itself, regardless of the

terms of the Qualified Contract. Adverse tax consequences may result if you do not ensure that contributions,

distributions and other transactions with respect to the Contract comply with the law.

Individual Retirement Accounts and Annuities (IRAs).

As defined in Sections 219 and 408 of the Internal

Revenue Code, individuals are allowed to make annual contributions to an IRA of up to the lesser of the

specified annual amount or 100% of the compensation includable in their gross income. All or a portion of these

contributions may be deductible, depending on the person’s income and other factors.

Distributions from certain retirement plans may be rolled over into an IRA on a tax-deferred basis without regard

to these limits.

Contributions to Roth IRAs are not tax-deductible and contributions must be made in cash or as a rollover or

transfer from another arrangement from which the tax law allows such rollovers or transfers to be made. A

rollover or conversion of an IRA to a Roth IRA may be subject to tax. You may wish to consult a tax adviser

before combining any converted amounts with any other Roth IRA contributions, including any other conversion

amounts from other tax years.

Distributions from Roth IRAs are generally not taxed if they meet certain requirements. In addition to the

income tax and 10% tax penalty which generally applies to distributions of earnings made before age 59

∕

income tax and a 10% tax penalty will be imposed for any distribution of earnings made from a Roth IRA during

the five taxable years starting after you first contribute to any Roth IRA. A 10% tax penalty may apply to

amounts attributable to a conversion from an IRA if they are distributed during the five taxable years beginning

with the year in which the conversion was made.

Tax Penalty on Certain Withdrawals.

Distributions from Qualified Contracts may be subject to ordinary income

taxes and a 10% additional federal tax on the amount treated as income. However, there is generally no tax

penalty on distributions that are:

●

made on or after the taxpayer reaches age 59

∕

●

made on or after the death of an Owner

●

attributable to the taxpayer’s becoming disabled

●

made as part of a series of substantially equal periodic payments for the life or life expectancy of the

taxpayer.

If you receive systematic payments that you intend to qualify for the substantially equal periodic payment

exception, changes to your systematic payments before you reach age 59

∕

or within five years (whichever is

later) after beginning your systematic payments will result in the retroactive imposition of the 10% tax penalty

with interest. In addition, you should note that distributions made before you reach age 59

∕

under any option

that provides for a period certain annuity may fail to satisfy this exception and may be subject to the 10% tax

penalty.

Other exceptions may apply under certain circumstances and certain exemptions may not be applicable to certain

types of plans. Special rules may also apply to the exceptions noted above. You should consult a tax adviser with

regard to exceptions from the tax penalty.

Assigning Contract Interests.

If the Contract is a Qualified Contract, the Owner’s interest in the Contract cannot

be assigned. Assigned contract interests may be treated as a taxable distribution to the Contract Owner.

Other Tax Issues.

In the case of a withdrawal under a Qualified Contract; a ratable portion of the amount

received is taxable, generally based on the ratio of the “investment in the contract” to the individual’s total

account balance or accrued benefit under the retirement plan. The “investment in the contract” generally equals

the amount of any non-deductible purchase payments paid by or on behalf of any individual. In many cases, the

“investment in the contract” under a qualified contract can be zero.

Qualified Contracts have minimum distribution rules that govern the timing and amount of distributions. There is

a 25% excise tax on any shortfall to taking the full RMD for a year, which is reduced to 10% if the shortfall is

corrected within two years.

For IRAs, RMDs must begin by an individual’s “applicable age.” For most other Qualified Contracts,

distributions generally must begin by the later of the individual’s applicable age or retirement. For individuals

who reached age 70

∕

before January 1, 2020, the applicable age is 70

∕

. For individuals who reached age 72

before January 1, 2023, the applicable age is 72. For individuals who reached age 72 after December 31, 2022

and reach age 73 before 2033, the applicable age is 73. If an individual reaches age 73 after 2032, the applicable

age is 75. For Roth IRAs or accounts, no RMDs are required during the individual’s lifetime.

Annuity distributions generally are subject to withholding for the recipient’s federal income tax liability at rates

that vary according to the type of distribution and the recipient’s tax status. Recipients generally are provided the

opportunity to elect not to have tax withheld from distributions. Taxable “eligible rollover distributions” from

section 401(a) plans and certain other plans are subject to a mandatory federal income tax withholding of 20%.

An eligible rollover distribution is any distribution to an employee from such a plan, except certain distributions

such as distributions required by the Internal Revenue Code, hardship distributions or distributions in a specified

annuity form. The 20% withholding does not apply, however, to nontaxable distributions or if (i) the employee

(or employee’s spouse or former spouse as Beneficiary or alternate payee) chooses a “direct rollover” from the

plan to an eligible retirement plan as defined in the Internal Revenue Code; or (ii) a non-spouse Beneficiary

chooses a “direct rollover” from the plan to an IRA established by the direct rollover.

Federal Estate and Generation-Skipping Transfer Taxes

While no attempt is being made to discuss the federal estate tax implications of the Contract, a purchaser should

keep in mind that the value of an annuity contract owned by a decedent and payable to a Beneficiary by virtue of

surviving the decedent is included in the decedent’s gross estate. Depending on the terms of the annuity contract,

the value of the annuity included in the gross estate may be the value of the lump sum payment payable to the

designated Beneficiary or the actuarial value of the payments to be received by the Beneficiary. Consult an estate

planning advisor for more information.

Under certain circumstances, the Internal Revenue Code may impose a “generation skipping transfer tax” (GST)

when all or part of an annuity contract is transferred to, or a death benefit is paid to, an individual two or more

generations younger than the Contract Owner. Regulations issued under the Internal Revenue Code may require

us to deduct the tax from your contract, or from any applicable payment, and pay it directly to the IRS.

The potential application of these taxes underscores the importance of seeking guidance from a qualified adviser

to help ensure that your estate plan adequately addresses your needs and that of your Beneficiaries under all

possible scenarios.

Medicare Tax

Distributions from non-qualified annuity policies will be considered “investment income” for purposes of the

Medicare tax on investment income. Thus, in certain circumstances, a 3.8% tax may be applied to some or all of

the taxable portion of distributions (e.g., earnings) to individuals whose income exceeds certain threshold

amounts ($200,000 for filing single, $250,000 for married filing jointly and $125,000 for married filing

separately.) Please consult a tax advisor for more information.

Annuity Purchases by Nonresident Aliens and Foreign Corporations

The discussion above provides general information regarding U.S. federal income tax consequences to annuity

contract purchasers that are U.S. citizens or residents. Purchasers that are not U.S. citizens or residents will

generally be subject to U.S. federal withholding tax on taxable distributions from annuity contracts at a 30% rate,

unless a lower treaty rate applies. In addition, if the payee is a foreign financial institution or a non-financial

foreign entity within the meaning of the Internal Revenue Code as amended by the Foreign Account Tax

Compliance Act, distributions to the payee could be subject to 30% withholding irrespective of the status of any

beneficial owner or the existence of a treaty. In addition, purchasers may be subject to state and/or municipal

taxes and taxes that may be imposed by the purchasers country of citizenship or residence. Certain

non-participating and non-compliant foreign entities may be subject to 30% withholding under the Foreign

Account Tax Compliance Act (FATCA) unless the contract is considered grandfathered. Prospective purchasers

are advised to consult with a qualified tax adviser regarding U.S. state and foreign taxation with respect to a

Contract purchase.

Our Income Taxes

At the present time, we make no charge for any federal, state or local taxes – other than the charge for state and

local premium taxes that we incur – that may be attributable to the Contracts. We do have the right in the future

to make additional charges for any such tax or other economic burden resulting from the application of the tax

laws that we determine are attributable to the Contracts.

Under current laws in several states, we may incur state and local taxes in addition to premium taxes. These

taxes are not now significant and we are not currently charging for them. If they increase, we may deduct

charges for such taxes.

Possible Tax Law Changes

Tax law is subject to change and may be subject to interpretation. There is always the possibility that the tax

treatment of the Contract could change by legislation, regulation, or otherwise. You should consult a tax adviser

with respect to legislative or regulatory developments and their effect on the Contract.

We have the right to modify the Contract in response to legislative or regulatory changes that could otherwise

diminish the favorable tax treatment annuity Contract Owners currently receive. We make no guarantee

regarding the tax status of any Contract and do not intend this summary as tax advice.

OTHER INFORMATION ABOUT THE CONTRACT

Ownership Provisions

Owner.

As the Owner, you have all interests in and rights under the Contract. We may permit ownership by a

corporation or other legal entity (such as a trust). Subject to our administrative rules, the Owner has the right to

designate Beneficiaries, change the Annuitant, select an annuity payout option before the payout phase begins,

and exercise all other rights, benefits and privileges permitted by the Contract or us. Any assignment or change

of Owner is subject to our approval and administrative rules at the time of the request. A Non-Qualified Contract

can be owned jointly by natural persons. Either Owner may exercise all rights under the Contract.

Annuitant.

The Annuitant is the person(s) on whose life annuity payments are based upon in the payout phase of

the Contract. Under joint ownership, the older Owner must be the Annuitant. Any change of Annuitant is subject

to our approval and administrative rules at the time of the request.

Beneficiary.

The person(s) you designate to receive a death benefit under the Contract upon your death. You may

change the Beneficiary at any time unless you have named an irrevocable Beneficiary. Upon your death, a

Beneficiary may make elections on how distributions will be made.

Assignment

The Contract may not be assigned without our prior consent. To the extent permitted by law, we reserve the right

to refuse our consent on a non-discriminatory basis, including to the extent necessary to ensure a trading market

for the Contracts does not develop. You may request to assign your rights under the Contract by submitting a

written request to our Customer Service Office. We will not be bound by an assignment until we acknowledge it.

We are not responsible for the validity or effect of any assignment or for any payment we make or action we take

before we approve and record notice of the assignment. Any claim made under an assignment is subject to proof

of interest and the extent of the assignment. An assignment may result in adverse tax consequences.

The Contract is not designed for resale, speculation, arbitrage, viatical settlements or any other type of collective

investment scheme. The Contract may not be traded on any stock exchange or secondary market.

Abandoned Property

Every state has unclaimed property laws that generally provide for escheatment to the state of unclaimed

property (including annuity, life, and other insurance policy proceeds) under various circumstances. For

example, if a death benefit payment is due, but we are unable to locate the Beneficiary after a thorough search

and the Beneficiary does not come forward to claim the death benefit in a timely manner, the death benefit may

escheat. However, the state is obligated to pay the death benefit if your Beneficiary steps forward to claim it with

proper documentation. In addition to unclaimed property laws, we may be required to escheat property by

regulatory demand, finding, agreement or settlement. To prevent escheatment, it is important for you to keep

your information up to date, including the contact and identifying information for yourself, your Beneficiaries,

and any other relevant parties.

Suspension of Payments

We will ordinarily pay any death benefit, annuity payment, withdrawal or surrender proceeds within seven days

after the date we receive your request in Good Order, or due proof of death and settlement instructions in Good

Order, at our Customer Service Office. We reserve the right to suspend or delay payments or processing of

transactions, including withdrawals and reallocations or annuity payments and death benefits, if:

●

The New York Stock Exchange is closed (other than a customary weekend or holiday closing);

●

Trading on the New York Stock Exchange is restricted;

●

We are unable to calculate the Contract Value or the amount of the payment; or

●

When permitted by applicable regulatory provisions.

The General Account

Our obligations and any guaranteed benefits under the Contract (including under the FRS, the IPCS, and the

death benefit) are supported by our general account and are subject to our financial strength and claims-paying

ability. Assets in the general account are not segregated for the benefit of any particular contract or obligation.

Our general account is chargeable with liabilities arising out of other business we conduct.

The Separate Account

We established a non-unitized separate account to hold certain assets to support our obligations under the

Contracts. We are the sole owner of the assets of the separate account. We may invest and trade those assets in

any manner we choose, subject to applicable laws and regulations. All investment income, gains and losses,

realized or unrealized, from assets held in the separate account are borne by us. You do not participate in the

performance of the assets held in the separate account. All benefits payable under the Contract are determined

without reference to the investment performance of the assets held in the separate account. We are obligated to

pay all amounts owed under the Contracts even if the amount exceeds the assets held in the separate account.

Any amount that exceeds the assets of the separate account is paid from our general account. The separate

account is not insulated, meaning the assets of the separate account are chargeable with liabilities arising out of

other business we conduct. We reserve the right, subject to applicable regulatory approvals, to change the

structure and operation of the separate account.

Distribution

The Contract is offered continuously and is sold by insurance agents who are licensed by GIAC and who are

either registered representatives of Park Avenue Securities LLC (“PAS”) or of broker-dealer firms that have

entered into sales agreements with PAS and GIAC. PAS and such other broker-dealers are members of the

Financial Industry Regulatory Authority (“FINRA”). The principal underwriter of the contract is PAS, located at

10 Hudson Yards, New York, New York 10001. PAS is a wholly owned subsidiary of The Guardian Life

Insurance Company of America (“Guardian Life”), our parent company.

GIAC will generally pay commissions to these individuals or broker-dealer firms for the sale of contracts. When

we compensate a firm, the representative responsible for the sale of the Contract will receive a portion of the

compensation based on the practice of the firm. Commissions may vary, but will not exceed the limits of

applicable laws and regulations. Commissions paid in conjunction with the Contracts will be up to 7.5% on the

premium. A commission of up to 0.50% of the unliquidated premium of the Contract may be paid quarterly

beginning in the 18th contract month. If the oldest Owner is age 81 or older on the Contract’s issue date,

commissions paid in conjunction with the Contracts will be up to 3.75% on premium and, beginning in the 18th

contract month, a commission of up to 0.50% of the unliquidated premiums may be paid quarterly.

We reserve the right to pay any compensation permissible under applicable state law and regulations, including,

for example, additional sales or service compensation while a Contract is in force or additional amounts paid in

connection with special promotional incentives. In addition, we may compensate certain individuals for the sale

of Contracts in the form of commission overrides, expense allowances, bonuses, wholesaler fees and training

allowances. Individuals may also qualify for non-cash compensation such as expense-paid trips and educational

seminars.

In addition to the compensation described above, GIAC may make additional cash payments or make

reimbursements to some broker-dealers in recognition of their marketing and distribution, transaction processing,

and/or administrative services support. Marketing and distribution support services may include, among other

services, placement of GIAC’s products on the broker-dealers’ preferred or recommended list, access to the

broker-dealers’ registered representatives for purposes of promoting sales of GIAC’s products, assistance in

training and education of GIAC’s agents, and opportunities for GIAC to participate in sales conferences and

educational seminars. Payments or reimbursements may be calculated as a percentage of the particular broker

dealer’s actual or expected aggregate sales of all of our variable contracts, or assets held within those contracts,

and/or may be a fixed dollar amount. Additionally, we may increase the sales compensation paid to

broker-dealers for a period of time for the sale of a particular product.

These arrangements may not be offered to all firms, and the terms of such arrangements may differ among firms.

Firms and/or individual registered representatives within some firms that participate in one of these

compensation arrangements might receive greater compensation for selling this Contract than for selling a

different annuity contract that is not eligible for these compensation arrangements. As a result, these payments

may serve as an incentive for broker-dealers to promote the sale of particular products. You should ask your

registered representative for further information about what commissions or other compensation they, or the

broker-dealer for whom they work, may receive in connection with your purchase of a Contract. Also inquire

about any revenue sharing arrangements that we and our affiliates may have with the selling firm, including

conflicts of interest that such arrangements may create. You may wish to take such payments and arrangements

into account when considering and evaluating any recommendation relating to the Contract.

If you return your Contract under the right to cancel provisions, the representative may have to return some or all

of any commissions we have paid.

No specific charge is assessed directly to Contract Owners to cover commissions or other forms of compensation

described above. We do intend to recoup commissions and other sales expenses and incentives that we pay,

however, through fees and charges deducted under the Contract and other corporate revenue.

Broker-Dealer Contract Variations.

There may be variations in the availability of investment options, contract

benefits, or other contract features described in this prospectus that we are unaware of, but which may apply

depending on the broker-dealer through which the contract is sold. Although we are not currently aware of any

such material variations, variations may be imposed by some broker-dealers without our knowledge. For

example, your financial professional may not recommend a particular investment option or contract benefit to

you. Taking into consideration the terms of our current agreements with our distribution partners and the

limitations on administrative systems to track such information, we currently cannot obtain information about

any such unknown financial intermediary variations without unreasonable effort or expense.

You should discuss with your financial professional any limitations, restrictions, or other variations related to the

investment options, contract benefits or other contract features available to you through your financial

professional.

The Guardian Insurance & Annuity Company, Inc.

The Guardian Insurance & Annuity Company, Inc. (the “Company”), a stock life insurance company, was

incorporated on March 2, 1970, in the State of Delaware and is a wholly owned subsidiary of The Guardian Life

Insurance Company of America, Inc. (“Guardian Life”), a mutual life insurance company. The Company is

licensed to conduct life and health insurance business in all fifty states and the District of Columbia. The

Company’s primary business is the sale of variable deferred annuity contracts, fixed deferred annuity contracts,

fixed indexed annuities and immediate annuity contracts, variable universal life, and term life insurance policies.

The Company issues the Contracts and is obligated to pay all amounts under the Contracts, subject to our

financial strength and claims-paying ability.

The Securities and Exchange Commission (“SEC”) maintains an internet site (www.sec.gov) that contains

reports, proxy and information statements, and other information regarding issuers that file electronically with

the SEC. We rely on the exemption from the reporting requirements of Section 15(d) of the Securities Exchange

Act of 1934, as amended (the “1934 Act”) provided by Rule 12h-7 under the 1934 Act.

The Company’s principal business address is 10 Hudson Yards, New York, New York 10001.

Legal Proceedings

Like other life insurance companies, we are involved in lawsuits (including class action lawsuits), arbitrations

and other legal proceedings in the ordinary course of business. From time to time, state and federal regulators

and other officials conduct examinations or take other actions dealing with various aspects of our industry. In

some of these legal proceedings, substantial damages have been sought and material settlements have been

made. We cannot predict the ultimate outcome of any pending legal proceeding or regulatory action. However,

we do not believe any pending action or legal proceeding will have a material adverse impact on the separate

account, the ability of Park Avenue Securities LLC to perform its distribution agreement, or our ability to meet

our obligations under the Contracts.

Financial Statements

The statutory financial statements of the

Company as of December

31, 2025 and 2024, and for each of the three

years in the period ended December

31, 2025 are included in the Statement of Additional Information.

APPENDIX A: INVESTMENT OPTIONS AVAILABLE UNDER THE CONTRACT

Index Protection and Crediting Strategies

The following is a list of

IPCS

currently available under the Contract. We may change the features of the

IPCS

listed below (including the

Index

and the current limits on

Index

gains and losses), offer new

IPCS

, and

terminate existing

IPCS

. We will provide you with written notice before making any changes other than changes

to current limits on

Index

gains. Information about current limits on

Index

gains is available at

www.guardianlife.com/annuities/rates. See “Investment Strategies –

Index Protection and Crediting Strategies

(“IPCS”)

” in the prospectus for more information about the features of the

IPCS

The availability of

IPCS

may vary depending on the broker-dealer through which the contract is sold. See

Distributions- Broker-Dealer Contract

Variations

Note: If amounts are removed from an

IPCS

before the end of its

Strategy Term

, we will apply an

Interim

Value

adjustment. This may result in a significant reduction in your

Contract Value

that could exceed any

protection from

Index

loss that would be in place if you held the option until the end of the

Strategy Term

See “Charges and Adjustments –

Interim Value

Adjustment” in the prospectus for more information

about

Interim Value

adjustments.

Index	Type of Index	Strategy Term	Crediting Strategy	Current Protection Strategy Rates (if held until end of Strategy Term )	Minimum Crediting Strategy Rates (for the life of the IPCS )
S&P 500® Price Return Index 1	U.S. Large Cap Equities	One Year	Cap with Par	-10% Buffer	1.50% Cap 100% Participation
S&P 500® Price Return Index 1;3;5	U.S. Large Cap Equities	One Year	Cap with Par & Spread	-10% Buffer	1.50% Cap 100% Participation 1.00% Spread
S&P 500® Price Return Index 1;3;6	U.S. Large Cap Equities	One Year	Dual Direction Trigger Rate	-10% Buffer	0.75%
S&P 500® Price Return Index 1;5	U.S. Large Cap Equities	One Year	Step-Up Trigger Rate	-10% Buffer	1.00% Trigger
S&P 500® Price Return Index 1	U.S. Large Cap Equities	One Year	Cap with Par	-20% Buffer	1.50% Cap 100% Participation
S&P 500® Price Return Index 1;3;5	U.S. Large Cap Equities	One Year	Cap with Par & Spread	-20% Buffer	1.50% Cap 100% Participation 1.00% Spread
S&P 500® Price Return Index 1;3; 6	U.S. Large Cap Equities	One Year	Dual Direction Trigger Rate	-20% Buffer	0.75% Trigger
S&P 500® Price Return Index 1;5	U.S. Large Cap Equities	One Year	Step-Up Trigger Rate	-20% Buffer	1.00% Trigger
S&P 500® Price Return Index 1	U.S. Large Cap Equities	Three Year	Cap with Par	-10% Buffer	5.00% Cap 100% Participation
S&P 500® Price Return Index 1;3;5	U.S. Large Cap Equities	Three Year	Cap with Par & Spread	-10% Buffer	5.00% Cap 100% Participation 3.00% Spread

A-1

Index	Type of Index	Strategy Term	Crediting Strategy	Current Protection Strategy Rates (if held until end of Strategy Term)	Minimum Crediting Strategy Rates (for the life of the IPCS)
S&P 500® Price Return Index 1	U.S. Large Cap Equities	Three Year	Cap with Par	-20% Buffer	5.00% Cap 100% Participation
S&P 500® Price Return Index 1;3;5	U.S. Large Cap Equities	Three Year	Cap with Par & Spread	-20% Buffer	5.00% Cap 100% Participation 3.00% Spread
S&P 500® Price Return Index 1	U.S. Large Cap Equities	Six Year	Cap with Par	-10% Buffer	10.00% Cap 100% Participation
S&P 500® Price Return Index 1;3;5	U.S. Large Cap Equities	Six Year	Cap with Par & Spread	-10% Buffer	10.00% Cap 100% Participation 6.00% Spread
S&P 500® Price Return Index 1	U.S. Large Cap Equities	Six Year	Cap with Par	-20% Buffer	10.00% Cap 100% Participation
S&P 500® Price Return Index 1;3;5	U.S. Large Cap Equities	Six Year	Cap with Par & Spread	-20% Buffer	10.00% Cap 100% Participation 6.00% Spread
S&P 500® Price Return Index 1	U.S. Large Cap Equities	Six Year	Cap with Par	-30% Buffer	10.00% Cap 100% Participation
S&P 500® Price Return Index 1;3;5	U.S. Large Cap Equities	Six Year	Cap with Par & Spread	-30% Buffer	10.00% Cap 100% Participation 6.00% Spread
Nasdaq-100® Price Return Index 1	Non-Financial Large Cap Equities	One Year	Cap with Par	-10% Buffer	1.50% Cap 100% Participation
Nasdaq-100® Price Return Index 1;3;5	Non-Financial Large Cap Equities	One Year	Cap with Par & Spread	-10% Buffer	1.50% Cap 100% Participation 1.00% Spread
Nasdaq-100® Price Return Index 1	Non-Financial Large Cap Equities	One Year	Cap with Par	-20% Buffer	1.50% Cap 100% Participation
Nasdaq-100® Price Return Index 1;3;5	Non-Financial Large Cap Equities	One Year	Cap with Par & Spread	-20% Buffer	1.50% Cap 100% Participation 1.00% Spread
Nasdaq-100® Price Return Index 1;4	Non-Financial Large Cap Equities	Three Year	Cap with Par	-10% Buffer	5% Cap 100% Participation
Nasdaq-100® Price Return Index 1;3;5	Non-Financial Large Cap Equities	Three Year	Cap with Par & Spread	-10% Buffer	5% Cap 100% Participation 3.00% Spread
Nasdaq-100® Price Return Index 1;4	Non-Financial Large Cap Equities	Three Year	Cap with Par	-20% Buffer	5% Cap 100% Participation
Nasdaq-100® Price Return Index 1;3;5	Non-Financial Large Cap Equities	Three Year	Cap with Par & Spread	-20% Buffer	5% Cap 100% Participation 3.00% Spread

A-2

Index	Type of Index	Strategy Term	Crediting Strategy	Current Protection Strategy Rates (if held until end of Strategy Term)	Minimum Crediting Strategy Rates (for the life of the IPCS)
Nasdaq-100® Price Return Index 1;4	Non-Financial Large Cap Equities	Six Year	Cap with Par	-10% Buffer	10% Cap 100% Participation
Nasdaq-100® Price Return Index 1;3;5	Non-Financial Large Cap Equities	Six Year	Cap with Par & Spread	-10% Buffer	10% Cap 100% Participation 6.00% Spread
Nasdaq-100® Price Return Index 1;4	Non-Financial Large Cap Equities	Six Year	Cap with Par	-20% Buffer	10% Cap 100% Participation
Nasdaq-100® Price Return Index 1;3;5	Non-Financial Large Cap Equities	Six Year	Cap with Par & Spread	-20% Buffer	10% Cap 100% Participation 6.00% Spread
Nasdaq-100® Price Return Index 1;4	Non-Financial Large Cap Equities	Six Year	Cap with Par	-30% Buffer	10% Cap 100% Participation
Nasdaq-100® Price Return Index 1;3;5	Non-Financial Large Cap Equities	Six Year	Cap with Par & Spread	-30% Buffer	10% Cap 100% Participation 6.00% Spread
MSCI EAFE Price Return Index 1	International Equities	One Year	Cap with Par	-10% Buffer	1.50% Cap 100% Participation
MSCI EAFE Price Return Index 1	International Equities	One Year	Cap with Par	-20% Buffer	1.50% Cap 100% Participation
SG Smart Climate Index 2;3;8	U.S. Large Cap Equities with ESG Characteristics	One Year	Cap with Par	-10% Buffer	1.50% Cap 100% Participation
SG Smart Climate Index 2;3;8	U.S. Large Cap Equities with ESG Characteristics	One Year	Cap with Par	-20% Buffer	1.50% Cap 100% Participation
SG Smart Climate Index 2;3;8	U.S. Large Cap Equities with ESG Characteristics	Three Year	Cap with Par	-10% Buffer	5.00% Cap 100% Participation
SG Smart Climate Index 2;3;8	U.S. Large Cap Equities with ESG Characteristics	Three Year	Cap with Par	-20% Buffer	5.00% Cap 100% Participation
SG Smart Climate Index 2;3;8	U.S. Large Cap Equities with ESG Characteristics	Six Year	Cap with Par	-10% Buffer	10.00% Cap 100% Participation
SG Smart Climate Index 2;3;8	U.S. Large Cap Equities with ESG Characteristics	Six Year	Cap with Par	-20% Buffer	10.00% Cap 100% Participation
SG Smart Climate Index 2;3;8	U.S. Large Cap Equities with ESG Characteristics	Six Year	Cap with Par	-30% Buffer	10.00% Cap 100% Participation
iShares Russell 2000 ETF 2;3;6;7	U.S. Small Cap Equities	One Year	Cap with Par	10% Buffer	1.50% Cap 100% Participation

A-3

Index	Type of Index	Strategy Term	Crediting Strategy	Current Protection Strategy Rates (if held until end of Strategy Term)	Minimum Crediting Strategy Rates (for the life of the IPCS)
iShares Russell 2000 ETF 2;3;6;7	U.S. Small Cap Equities	One Year	Cap with Par	20% Buffer	1.50% Cap 100% Participation
iShares Russell 2000 ETF 2;3;6;7	U.S. Small Cap Equities	Six Year	Cap with Par	10% Buffer	1.50% Cap 100% Participation
iShares Russell 2000 ETF 2;3;6;7	U.S. Small Cap Equities	Six Year	Cap with Par	20% Buffer	1.50% Cap 100% Participation

The

Index

is a “price return”

index

, not a “total return”

index

, and therefore the performance of the

Index

does not reflect dividends

declared by any of the companies included in the

Index

, reducing the

Index

return. As a result, the

Index

will underperform a direct

investment in the securities composing the

Index

The

Index

deducts fees and costs when calculating the

Index

return, reducing the

Index

return. As a result, the

Index

will

underperform a direct investment in the securities composing the

Index

This

IPCS

is not available under Contracts issued in the state of New York.

This

IPCS

is only available for Contracts issued in conjunction with applications signed on or after May 1, 2025.

This

IPCS

is only available for Contracts issued in conjunction with applications signed on or after December 8, 2025.

This

IPCS

is only available for Contracts issued in conjunction with applications signed on or after

August 10, 2026

This

Index

is an exchange-traded fund (ETF), and performance does not include income from dividends or other distributions paid by

the ETF’s component companies or any dividends or distributions paid by the ETF, reducing the

Index

return. As a result, the

Index

will underperform a direct investment in the securities composing the

Index

This

IPCS

is no longer available for renewal allocations effective

August 1, 2026

and is not available to new Contracts issued on or

after

August 10, 2026

We always intend to offer the 1-Year / -10%

Buffer

/ S&P 500

Index

Cap with Par

IPCS

option, subject

to our right to substitute the

Index

with one that is substantially similar, which means we will always offer

a strategy with a -10%

Buffer

you

invest in an

IPCS

with the

Cap with Par

Crediting Strategy

, we guarantee that the

Participation

Rate

will never be less than 100%, and the

Cap Rate

will never be less than 1.50% for any

IPCS

with a 1

year

Strategy

Term

, 5.00% for any

IPCS

with a 3 year

Strategy

Term

, and 10.00% for any

IPCS

with a 6

year

Strategy

Term

. If

you

invest in an

IPCS

with the

Cap with Par & Spread

Crediting Strategy

, we

guarantee that (i) the

Participation Rate

will never be less than 100%; (ii) the

Cap Rate

will never be less

than 1.50% for any

IPCS

with a 1 year

Strategy

Term

, 5.00% for any

IPCS

with a 3 year

Strategy

Term

and 10.00% for any

IPCS

with a 6 year

Strategy

Term

; and (iii) the

Spread

will never be greater than

1.00% for any

IPCS

with a 1 year

Strategy

Term

. If

you

invest in an

IPCS

with the

Dual Direction Trigger

Rate

Crediting Strategy

or the

Step-Up Trigger Rate

Crediting Strategy

, we guarantee that the

Dual

Direction Trigger Rate

will never be less than 0.75% and the

Step-Up Trigger Rate

will never be less than

1.00% for any

IPCS

with a 1 year

Strategy

Term

See Appendix B for state variations that may apply.

Fixed Rate Strategy

The following describes the

Fixed Rate Strategy

currently available under the Contract. We may change the

features of the

FRS

, offer new

FRS

options, and terminate the existing

FRS

. We will provide

you

with written

notice before doing so.

Name	Term	Minimum Guaranteed Interest Rate
Fixed Rate Strategy	One Year	0.15%

A-4

The

Fixed Rate Strategy

is not registered under the Securities Act of 1933 nor is it registered as an investment

company under the Investment Company Act of 1940. The

fixed rate strategy

disclosures are subject to generally

applicable provisions of the federal securities laws regarding the accuracy and completeness of disclosures.

A-5

APPENDIX B: STATE VARIATIONS

The prospectus provides a general description of the Contract, but your state may provide different features

from, and impose difference costs than, those described in the body of the prospectus. This appendix identifies

material state-specific variations. The Contract is not available for sale in the state of Oregon.

State	Contract Variation
AZ	Free Look	Upon written request, we will provide reasonable factual information regarding the benefits and provisions of this contract. You may return this Contract for any reason within ten (10) days (thirty (30) days if the Owner is age 65 or older or if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
FL	Free Look	You may return this Contract for any reason within twenty one (21) days of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
ID	Free Look	You may return this Contract for any reason within twenty (20) days of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
MA	Data Page Only applies to contracts issued prior to December 3, 2024	Actuarial Basis of Computation The actuarial basis for Payment Option annuity rates is the 2012 Individual Annuity Mortality (IAM) Period Table (50/50 blend of male and female mortality) using the Age Nearest Birthday. The applicable annuity rates for income payment options are determined based on a one-year age setback plus an additional year setback for every three (3) full years after 2012, and 0.50%.
	Data Page Only applies to contracts issued on or after December 3, 2024	Actuarial Basis of Computation The actuarial basis for Payment Option annuity rates is the 2012 Individual Annuity Mortality (IAM) Period Table using the Age Nearest Birthday. The applicable annuity rates for income payment options are determined based on a one-year age setback plus an additional year setback for every three (3) full years after 2012, and 0.50%.
	Waiver of Surrender Charge Only applies to contracts issued prior to December 3, 2024	Terminal Illness An illness or condition certified by a Physician as a condition that can reasonably expect to result in death within 24 months. The diagnosis of Terminal Illness must occur after the Contract Date. Benefit Eligibility Any Surrender Charge under the Contract will be waived if an Owner has been diagnosed by a Physician after the Contract Date with a Terminal Illness as defined in this endorsement.

B-1

State	Contract Variation
	Waiver of Surrender Charge Only applies to contracts issued on or after December 3, 2024	Terminal Illness An illness or condition certified by a Physician as a condition that can reasonably expect to result in death within 6 months. The diagnosis of Terminal Illness must occur after the Contract Date. Benefit Eligibility Any Surrender Charge under the Contract will be waived if an Owner satisfies any of the following qualifying events: an Owner has been diagnosed by a Physician after the Contract Date with a Terminal Illness as defined in this endorsement. An Owner whose age on the Contract Date is 75 or less is confined to a Skilled Nursing Facility. In order to be eligible for this qualifying event, the request for surrender must occur: (a) while currently confined to a Skilled Nursing Facility; and (b) on or after the Benefit Eligibility Date. In addition, the confinement must also: (a) have begun after the Contract Date; and (b) be in effect for at least 90 consecutive days.
MN	Free Look	You may return this Contract for any reason within ten (10) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be void from the beginning and the amount refunded will be the greater of the premium paid and the Contract Value. Such amount will be refunded within ten (10) days of the date we receive notice of cancellation and the returned Contract.
ND	Free Look	You may return this Contract for any reason within twenty (20) days of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
NJ	Free Look Only applies to contracts issued prior to December 3, 2024	You may return this Contract for any reason within ten (10) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value (including any contract fees and charges).
	Free Look Only applies to contracts issued on or after December 3, 2024	You may return this Contract for any reason within ten (10) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.

B-2

State	Contract Variation
	Premium Only applies to contracts issued prior to December 3, 2024	Minimum premium is $10,000. Max premium is $1,500,000.
	Premium Only applies to contracts issued on or after December 3, 2024	Minimum premium is $25,000. Max without prior approval: ● Ages 0 to 75 on the application signed date: only consider accommodation requests above the $1.5 million max from multiple contracts with the same owner ● Ages 76+ on application signed date: $1,000,000
	FRS Guaranteed Surrender Value Only applies to contracts issued prior to December 3, 2024	The FRS Guaranteed Surrender Value is a minimum FRS surrender value after any applicable surrender charges have been deducted. In most states, the Guaranteed Surrender Value is 90% of amounts allocated to the FRS less withdrawals (excluding any surrender charges) accumulated at the minimum nonforfeiture rate disclosed in your Contract.
	FRS Guaranteed Surrender Value Only applies to contracts issued on or after December 3, 2024	The FRS Guaranteed Surrender Value is a minimum FRS surrender value after any applicable surrender charges have been deducted. In most states, the Guaranteed Surrender Value is 87.5% of amounts allocated to the FRS less withdrawals (excluding any surrender charges) accumulated at the minimum nonforfeiture rate disclosed in your Contract.
NY	Index Protection and Crediting Strategies	IPCS options that reference the SG Smart Climate Index and iShares Russell 2000 ETF are not available for investment.
	Index Protection and Crediting Strategies	IPCS options that include the Dual Direction Trigger Rate Credit Strategy are not available for investment.
	Minimum Guaranteed Rates	If you invest in an IPCS with the Cap Rate with Participation Rate (“Cap with Par”) Crediting Strategy, we guarantee that the Participation Rate will never be less than 100%, and the Cap Rate will never be less than 4.00% for any IPCS with a 1 year Strategy Term, 12.00% for any IPCS with a 3 year Strategy Term, and 18.00% for any IPCS with a 6 year Strategy Term. If you invest in an IPCS with the Cap Rate with Participation Rate and Spread (“Cap with Par & Spread”) Crediting Strategy, we guarantee that (i) the Participation Rate will never be less than 100%, (ii) the Cap Rate will never be less than 4.00% for any IPCS with a 1 year Strategy Term, 12.00% for any IPCS with a 3 year Strategy Term, and 18.00% for any IPCS with a 6 year Strategy Term, and (iii) the Spread will never be greater than 1.00% for any IPCS with a 1 year Strategy Term, 3.00% for any IPCS with a 3 year Strategy Term, and 6.00% for any IPCS with a 6 year Strategy Term. If you invest in an IPCS with the Trigger Rate Crediting Strategy, we guarantee that the Trigger Rate will never be less than 1.00% for any IPCS with a 1 year Strategy Term.
	Discontinuation and Substitution of an Index	If an Index is no longer publicly available either because it has been discontinued or due to our inability to license the use of such Index, a comparable alternative Index, approved by the Superintendent of the Department of Financial Services, will be substituted for the remainder of the Index Term.

B-3

State	Contract Variation
	Performance Lock	Only same-day lock-ins are permitted via telephone request. You may not provide instructions for an automatic trigger of the Performance Lock feature by telephone request. A telephone request to exercise the Performance Lock feature may only be cancelled by telephone before the end of the Business Day.
	Free Look	You may return this Contract for any reason within ten (10) days (sixty (60) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
	FRS Guaranteed Surrender Value	There is no FRS Guaranteed Surrender Value. When the Fixed Rate Strategy Value is reduced to zero by a withdrawal, reallocation, surrender, annuitization, or the payment of a death benefit, additional amounts attributable to the FRS Guaranteed Surrender Value will not be credited as described in the Prospectus.The Surrender Value is the sum of (1) all Index Strategy Values less any applicable surrender charge and (2) the Fixed Rate Strategy Value less any applicable surrender charge.
	Annuitization	The Annuity Commencement Date may not be sooner than the first day of the 14th month after the Contract Date.
	Betterment of Rates	The annuity benefit will not be less than that which would be provided by applying the Contract Value on the date the annuity benefit is determined to purchase any single premium immediate annuity we offer at that time to the same class of annuitants. If we are not offering a single premium immediate annuity at the time the annuity benefit is determined, then when determining current purchase rates for that annuity benefit, our expectation is to set those current rates to be consistent with the economic conditions and industry marketplace at that time.
	Annuity Payout Options	If a shorter Payout Option is elected and the payment for that guaranteed period is the same or less than the same Payout Option with a longer guarantee period, we will provide the longer guarantee period regardless of the election.
	Suspension of Payments	As permitted, if we defer making any death benefit payment, annuity payment, and/or withdrawal or surrender proceed payment for up to six (6) months after receiving a request for such payment, subject to the requirement of the State of New York, interest will be credited during the deferral period.
OK	Free Look	You may return this Contract for any reason within ten (10) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value. If such a refund is not made within 30 days from the date of cancellation, then we will pay interest at the rate required under Oklahoma law.

B-4

State	Contract Variation
PA	Free Look	You may return this Contract for any reason within ten (10) days (twenty (20) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
	Waiver of Surrender Charge	Recurrent Periods of Confinement to a Skilled Nursing Facility We will consider recurrent periods of confinement to a Skilled Nursing Facility from the same cause or causes to be one continuous period of confinement and will not apply a new waiting period unless each period is separated by a recovery of six months or more.
RI	Free Look	You may return this Contract for any reason within twenty (20) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
TX	Free Look Only applies to contracts issued prior to December 3, 2024	You may return this Contract for any reason within twenty (20) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value plus any contract fees and charges that were deducted.
	Free Look Only applies to contracts issued on or after December 3, 2024	You may return this Contract for any reason within ten (10) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
	FRS Guaranteed Surrender Value Only applies to contracts issued prior to December 3, 2024	The FRS Guaranteed Surrender Value is a minimum FRS surrender value after any applicable surrender charges have been deducted. In most states, the Guaranteed Surrender Value is 90% of amounts allocated to the FRS less withdrawals (excluding any surrender charges) accumulated at the minimum nonforfeiture rate disclosed in your Contract.
	FRS Guaranteed Surrender Value Only applies to contracts issued on or after December 3, 2024	The FRS Guaranteed Surrender Value is a minimum FRS surrender value after any applicable surrender charges have been deducted. In most states, the Guaranteed Surrender Value is 87.5% of amounts allocated to the FRS less withdrawals (excluding any surrender charges) accumulated at the minimum nonforfeiture rate disclosed in your Contract.

B-5

State	Contract Variation
WA	Free Look Only applies to contracts issued prior to December 3, 2024	You may return this Contract for any reason within ten (10) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the insurance producer or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value. An additional 10% shall be added to any refund due which is not paid within thirty (30) days of return of the Contract to the Company or insurance producer or agency through whom it was purchased.
	Free Look Only applies to contracts issued on or after December 3, 2024	You may return this Contract for any reason within ten (10) days (thirty (30) days if this Contract is identified as a replacement at the time of the application) of receiving it. This is called the Free Look Period. You may return it to the Company or the agent or agency through whom it was purchased prior to the end of the Free Look Period. If returned, this Contract will be treated as if it had never been issued. The amount refunded will be the greater of the premium paid and the Contract Value.
	Waiver of Surrender Charge Only applies to contracts issued prior to December 3, 2024	Terminal IllnessAn illness or condition certified by a Physician as a condition that can reasonably expect to result in death within 24 months. The diagnosis of Terminal Illness must occur after the Contract Date.
	Waiver of Surrender Charge Only applies to contracts issued on or after December 3, 2024	Terminal IllnessAn illness or condition certified by a Physician as a condition that can reasonably expect to result in death within 6 months. The diagnosis of Terminal Illness must occur after the Contract Date

B-6

APPENDIX C: INDEX DISCLOSURES

S&P 500

The S&P 500 is a product of S&P Dow Jones Indices LLC or its affiliates (“SPDJI”) and has been licensed for

use by The Guardian Insurance & Annuity Company, Inc., a wholly owned subsidiary of The Guardian Life

Insurance Company of America (“Licensee”). S&P

, S&P 500

, US 500, The 500 are trademarks of S&P

Global, Inc. or its affiliates (“S&P”); Dow Jones

is a registered trademark of Dow Jones Trademark

Holdings LLC (“Dow Jones”); and these trademarks have been licensed for use by SPDJI and sublicensed for

certain purposes by The Guardian Life Insurance Company of America. It is not possible to invest directly in an

index. Guardian Registered Index Linked Annuity are not sponsored, endorsed, sold or promoted by SPDJI, Dow

Jones, S&P, any of their respective affiliates (collectively, “S&P Dow Jones Indices”). S&P Dow Jones does not

make any representation or warranty, express or implied, to the owners of the Guardian Registered Index Linked

Annuity or any member of the public regarding the advisability of investing in securities generally or in the

Guardian Registered Index Linked Annuity particularly or the ability of the S&P 500 to track general market

performance. Past performance of an index is not an indication or guarantee of future results. S&P Dow Jones

Indices’ only relationship to The Guardian Life Insurance Company of America with respect to the S&P 500 is

the licensing of the S&P 500 and certain trademarks, service marks and/or trade names of S&P Dow Jones

Indices and/or its licensors. The S&P 500 is determined, composed and calculated by S&P Dow Jones Indices

without regard to The Guardian Life Insurance Company of America or the Guardian Registered Index Linked

Annuity. S&P Dow Jones Indices has no obligation to take the needs of The Guardian Life Insurance Company

of America or the owners of the Guardian Registered Index Linked Annuity into consideration in determining,

composing or calculating the S&P 500. S&P Dow Jones has no obligation or liability in connection with the

administration, marketing or trading of the The Guardian Life Insurance Company of America’s Products. There

is no assurance that investment products based on the S&P 500 will accurately track index performance or

provide positive investment returns. S&P Dow Jones Indices LLC is not an investment adviser, commodity

trading advisory, commodity pool operator, broker dealer, fiduciary, promoter” (as defined in the Investment

Company Act of 1940, as amended), “expert” as enumerated within 15 U.S.C. § 77k(a) or tax advisor. Inclusion

of a security, commodity, crypto currency or other asset within an index is not a recommendation by S&P Dow

Jones Indices to buy, sell, or hold such security, commodity, crypto currency or other asset, nor is it considered to

be investment advice or commodity trading advice.

NEITHER S&P DOW JONES INDICES NOR THIRD PARTY LICENSOR GUARANTEES THE

ADEQUACY, ACCURACY, TIMELINESS AND/OR THE COMPLETENESS OF THE S&P 500 OR ANY

DATA RELATED THERETO OR ANY COMMUNICATION, INCLUDING BUT NOT LIMITED TO, ORAL

OR WRITTEN COMMUNICATION (INCLUDING ELECTRONIC COMMUNICATIONS) WITH RESPECT

THERETO. S&P DOW JONES INDICES SHALL NOT BE SUBJECT TO ANY DAMAGES OR LIABILITY

FOR ANY ERRORS, OMISSIONS, OR DELAYS THEREIN. S&P DOW JONES INDICES MAKES NO

EXPRESS OR IMPLIED WARRANTIES, AND EXPRESSLY DISCLAIMS ALL WARRANTIES, OF

MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE OR AS TO RESULTS TO

BE OBTAINED BY THE GUARDIAN LIFE INSURANCE COMPANY OF AMERICA, OWNERS OF THE

GUARDIAN REGISTERED INDEX LINKED ANNUITY, OR ANY OTHER PERSON OR ENTITY FROM

THE USE OF THE S&P 500 OR WITH RESPECT TO ANY DATA RELATED THERETO. WITHOUT

LIMITING ANY OF THE FOREGOING, IN NO EVENT WHATSOEVER SHALL S&P DOW JONES

INDICES BE LIABLE FOR ANY INDIRECT, SPECIAL, INCIDENTAL, PUNITIVE, OR CONSEQUENTIAL

DAMAGES INCLUDING BUT NOT LIMITED TO, LOSS OF PROFITS, TRADING LOSSES, LOST TIME

OR GOODWILL, EVEN IF THEY HAVE BEEN ADVISED OF THE POSSIBLITY OF SUCH DAMAGES,

WHETHER IN CONTRACT, TORT, STRICT LIABILITY, OR OTHERWISE. S&P DOW JONES INDICES

HAS NOT REVIEWED, PREPARED AND/OR CERTIFIED ANY PORTION OF, NOR DOES S&P DOW

JONES INDICES HAVE ANY CONTROL OVER, THE LICENSEE PRODUCT REGISTRATION

STATEMENT, PROSPECTUS OR OTHER OFFERING MATERIALS. THERE ARE NO THIRD-PARTY

BENEFICIARIES OF ANY AGREEMENTS OR ARRANGEMENTS BETWEEN S&P DOW JONES INDICES

AND THE GUARDIAN LIFE INSURANCE COMPANY OF AMERICA, OTHER THAN THE LICENSORS

OF S&P DOW JONES INDICES.

C-1

Nasdaq-100

The Product(s) is not sponsored, endorsed, sold or promoted by Nasdaq, Inc. or its affiliates (Nasdaq, with its

affiliates, are referred to as the “Corporations”). The Corporations have not passed on the legality or suitability

of, or the accuracy or adequacy of descriptions and disclosures relating to, the Product(s). The Corporations

make no representation or warranty, express or implied to the owners of the Product(s) or any member of the

public regarding the advisability of investing in securities generally or in the Product(s) particularly, or the

ability of the Nasdaq-100

Index to track general stock market performance. The Corporations’ only relationship

to The Guardian Insurance & Annuity Company, Inc. (“Licensee”) is in the licensing of the Nasdaq

Nasdaq-100 Index

, Nasdaq-100

, NDX

, and certain trade names of the Corporations and the use of the

Nasdaq-100 Index

which is determined, composed and calculated by Nasdaq without regard to Licensee or the

Product(s). Nasdaq has no obligation to take the needs of the Licensee or the owners of the Product(s) into

consideration in determining, composing or calculating the Nasdaq-100 Index

. The Corporations are not

responsible for and have not participated in the determination of the timing of, prices at, or quantities of the

Product(s) to be issued or in the determination or calculation of the equation by which the Product(s) is to be

converted into cash. The Corporations have no liability in connection with the administration, marketing or

trading of the Product(s).

THE CORPORATIONS DO NOT GUARANTEE THE ACCURACY AND/ OR UNINTERRUPTED

CALCULATION OF NASDAQ-100 INDEX

OR ANY DATA INCLUDED THEREIN. THE

CORPORATIONS MAKE NO WARRANTY, EXPRESS OR IMPLIED, AS TO RESULTS TO BE OBTAINED

BY LICENSEE, OWNERS OF THE PRODUCT(S), OR ANY OTHER PERSON OR ENTITY FROM THE

USE OF THE NASDAQ-100 INDEX

OR ANY DATA INCLUDED THEREIN. THE CORPORATIONS

MAKE NO EXPRESS OR IMPLIED WARRANTIES, AND EXPRESSLY DISCLAIM ALL WARRANTIES

OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE WITH RESPECT TO

THE NASDAQ-100 INDEX

OR ANY DATA INCLUDED THEREIN. WITHOUT LIMITING ANY OF THE

FOREGOING, IN NO EVENT SHALL THE CORPORATIONS HAVE ANY LIABILITY FOR ANY LOST

PROFITS OR SPECIAL, INCIDENTAL, PUNITIVE, INDIRECT, OR CONSEQUENTIAL DAMAGES, EVEN

IF NOTIFIED OF THE POSSIBILITY OF SUCH DAMAGES.

MSCI EAFE

The registered index-linked annuity product (“Product”) referred to herein is not sponsored, endorsed, or

promoted by MSCI, and MSCI bears no liability with respect to any such Product or any index on which such

Product is based. The Product Contract contains a more detailed description of the limited relationship MSCI has

with The Guardian Insurance & Annuity Company, Inc. and the related Product.

iShares Russell 2000 ETF

The Guardian MarketPerform

Index-Linked Annuity (the “Product”) has been developed solely by The

Guardian Insurance & Annuity Company, Inc., a wholly owned subsidiary of The Guardian Life Insurance

Company of America. The “Product” is not in any way connected to or sponsored, endorsed, sold or promoted

by the London Stock Exchange Group plc and its group undertakings (collectively, the “LSE Group”). FTSE

Russell is a trading name of certain of the LSE Group companies.

All rights in the BlackRock iShares Russell 2000 ETF (the “Index”) vest in the relevant LSE Group company

which owns the Index. “Russell

” and “Russell 2000

” are trademark(s) of the relevant LSE Group company

and is/are used by any other LSE Group company under license.

The Index is calculated by or on behalf of FTSE International Limited or its affiliate, agent or partner. The LSE

Group does not accept any liability whatsoever to any person arising out of (a) the use of, reliance on or any

error in the Index or (b) investment in or operation of the Product. The LSE Group makes no claim, prediction,

warranty or representation either as to the results to be obtained from the Product or the suitability of the Index

for the purpose to which it is being put by The Guardian Insurance & Annuity Company, Inc.

C-2

SG SMART CLIMATE

The SG Smart Climate Index is the exclusive property of SG Americas Securities, LLC (together with its

affiliates, “SG”). SG has contracted with S&P Opco, LLC (a subsidiary of S&P Dow Jones Indices LLC)

(“S&P”) to maintain and calculate the SG Smart Climate Index. “SG Americas Securities, LLC”, “SGAS”,

“Société Générale”, “SG”, “Société Générale Indices”, “SGI”, “SG Smart Climate Index”, and “SG Climate

Transition Risk Index” (collectively, the “SG Marks”) are trademarks or service marks of SG or have been

licensed for use by SG from Entelligent, Inc. (“Entelligent”). SG has licensed use of the SG Marks to The

Guardian Insurance & Annuity Company, Inc. (“GIAC”) and sub-licensed the use of certain Entelligent marks

(the “Entelligent Marks”) for use in a registered indexed annuity offered by GIAC (the “Product”). SG’s sole

contractual relationship with GIAC is to license the SG Smart Climate Index and the SG Marks and sub-license

the Entelligent Marks to GIAC. None of SG, S&P, Entelligent or other third party licensor to SG (each

individually, an “Index Party” and collectively, the “Index Parties”) is acting, or has been authorized to act, as an

agent of GIAC or has in any way sponsored, promoted, solicited, negotiated, endorsed, offered, sold, issued,

supported, structured or priced any Product or provided investment advice to GIAC.

The Index Parties have no obligation to make payments under the Product. The Index Parties make no

representation or warranty, express or implied, to investors in the Product and hereby disclaim all warranties

(including, without limitation, those of merchantability or fitness for a particular purpose or use): (a) regarding

the advisability of investing in any products linked to the SG Smart Climate Index or (b) the suitability or

appropriateness of an exposure to the SG Smart Climate Index in seeking to achieve any particular objective,

including meeting its stated target volatility. No Index Party shall have any responsibility or liability for any

losses in connection with the Product, including with respect to design, issuance, administration, actions of

GIAC, marketing, trading or performance of the Product. The Index Parties have not prepared any part of this

document and no statements made herein can be attributed to the Index Parties. SG does not act as an investment

adviser or provide investment advice in respect of the Index or the Product and does not accept any fiduciary or

other duties in relation to the SG Smart Climate Index, the Licensee, the Product or any investors in the Product.

The Index Parties shall have no liability for any act or failure to act in connection with the determination,

adjustment or maintenance of the SG Smart Climate Index. Without limiting the foregoing, the Index Parties

shall have no liability for any damages or lost profits, even if notified of the possibility of such damages.

The

Index reflects deductions that reduce performance, including a 1.50 negative performance adjustment and

0.50% fixed replication costs, each as an annualized percentage of Index Value. In addition, the

performance of the Index is reduced by assumed costs of borrowing equal to the U.S. Federal Funds Rate.

As of October 6, 2025, the U.S. Federal Funds Rate was 4.09%. The U.S. Federal Funds Rate will fluctuate

over time, and may be higher or lower in the future.

Additional Information Regarding the SG Smart Climate Provided by the Company

Underlying SGI Index

The SG Smart Climate is composed of a single underlying index, the SG Climate Transition Risk Index

(the “Underlying SG Index”). The Underlying SG Index is a weighted index comprised of 150 to 250 stocks

selected from the S&P 500

Index. The Underlying SG Index return reflects the total return on an investment

in the component stocks (including reinvestment of all dividends, interest, and other income) less the fixed

replication costs (described below).

Stocks are selected and weighted for the Underlying SG Index on a quarterly basis using the following

fully systematic and rules-based process:

●

Step One — ESG Exclusion Filters: Starting with all the companies included in the S&P 500

Index,

proprietary filters are applied to exclude companies that fail to pass certain ESG criteria. Based on these

filters, the following companies may be excluded from the Underlying SG Index:

●

Companies involved in major controversies (i.e., operations incidents, employee incidents,

governance incidents) that have an impact on the environment and society, and associated business

risks;

C-3

●

Companies involved in a range of products, services, or business activities that are generally

viewed as being controversial (e.g., weapons, tobacco, gambling, thermal coal); and

●

Companies breaching any U.N. Global Compact Principles, which set forth principles related to

human rights, labor, environment, and anti-corruption.

●

Companies involved in a major controversy or controversial business activity may not always be

excluded. The ESG exclusion filters take into account the degree of involvement. For example, oil

companies with substantive investments in a clean energy future may not be excluded. However,

companies involved in certain business activities beyond specific thresholds (e.g., 0% of revenues

from sale of assault weapons, 5% revenues from extraction of thermal coal, 10% of revenues from

sale of tobacco products), and any company in breach of a U.N Global Compact Principle, will be

excluded.

●

Step Two — Climate Risk Scoring: Each company remaining after step one is assigned a climate risk

score. Climate risk scores are calculated using proprietary models that predict company share price

performance under different climate scenarios in the future. Within each Global Industry Sector

Classification, the companies are ranked by their respective climate risk scores, with the best scoring

companies on the top and the worst scoring companies on the bottom. Companies ranked in the top half

for each Global Industry Sector Classification are selected for inclusion in the Underlying SG Index.

●

Step Three — Weighting: Component stocks of companies with better climate risk scores receive higher

weightings than those of companies with worse climate risk scores, subject to minimum and maximum

weighting restrictions designed to limit sector bias and provide diversification.

Performance Drags

The performance of the Index reflects certain deductions, all of which reduce Index Values:

The Index’s return reflects a negative performance adjustment equal to 1.50%, as an annualized

percentage of Index Value, in the form of a “synthetic dividend.” It is applied daily and is intended to

replicate the impact that an annual dividend of 1.50% would have on the Index Value. This “synthetic

dividend” is not a dividend paid by the underlying component stocks and is not an amount payable to

you. It only reduces the performance of the Index.

Assumed fixed replication costs are deducted from the performance of the Underlying SG Index.

These costs equal 0.50%, as an annualized percentage of the Index Value, and are deducted on a daily

basis. These assumed costs are intended to represent the costs that would be incurred in connection

with replicating the performance of the Underlying SG Index.

The performance of the Index reflects the return on an investment in the underlying component stocks

through the use of borrowed funds. The assumed costs of borrowing are deducted from the Index

Value. The assumed costs of borrowing are deducted on a daily basis and equal the current

U.S. Federal Funds Rate as reported on Bloomberg. The U.S. Federal Funds Rate is the rate of interest

that banks charge each other for short-term loans.

New Index

This Index and the Underlying SG Index have limited performance histories, dating back to September 7,

2022 and April 2, 2022, respectively. There is less publicly available information about the Index and the

Underlying SG Index compared to more established market indexes. Inquiries regarding the Index or the

Underlying SG Index should be directed to our Customer Service Office or your financial professional.

C-4

The Statement of Additional Information (“SAI”) includes additional information about GIAC. The SAI is

incorporated herein by reference. The SAI is available, without charge, upon request. For a free copy of

the SAI, call us at 1-888-GUARDIAN (1-888-482-7342) or visit our website at www.GuardianLife.com.

You can also obtain information about your Contract at no cost by calling 1-888-GUARDIAN

(1-888-482-7342) or by sending an email request to

MyCareRequest

guardianlife

.com

Reports and other information about GIAC is available on the SEC’s website at http://www.sec.gov, and

copies of this information may be obtained, upon payment of a duplicating fee, by electronic request at

the following email address: publicinfo@sec.gov.

Contract ID:

C000258308

It is proposed that this filing will become effective (check appropriate box):
	☒	immediately upon filing pursuant to paragraph (b)
	☐	on August 10, 2026 pursuant to paragraph (b)
	☐	60 days after filing pursuant to paragraph (a)(1)
	☐	on (date) pursuant to paragraph (a)(1) of rule 485 under the Securities Act of 1933 (“Securities Act”).
If appropriate, check the following box:
	☐	This post-effective amendment designates a new effective date for a previously filed post-effective amendment.

Check each box that appropriately characterizes the Registrant:
	☐	New Registrant (as applicable, a Registered Separate Account or Insurance Company that has not filed a Securities Act registration statement or amendment thereto within 3 years preceding this filing)
	☐	Emerging Growth Company (as defined by Rule 12b-2 under the Securities Exchange Act of 1934 (“Exchange Act”))
	☐	If an Emerging Growth Company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of Securities Act
	☒	Insurance Company relying on Rule 12h-7 under the Exchange Act
	☐	Smaller reporting company (as defined by Rule 12b-2 under the Exchange Act)

1Y, -10% Buffer, 20% Cap, 100% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	0.75	0.5	0.25	0.75	0.5	0.25
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	(594 )	(616 )	(619 )	2,294	2,411	2,504
Fixed Income Asset Proxy	24,278	24,519	24,759	24,278	24,519	24,759
Interim Value	23,684	23,902	24,140	26,572	26,930	27,264
Percentage Change in Contract Value as a result of Interim Value adjustment	-5 %	-4 %	-3 %	6 %	8 %	9 %
Surrender Charge	1,800	1,800	1,800	1,800	1,800	1,800
Amount Received Upon Full Surrender	21,884	22,102	22,340	24,772	25,130	25,464

1Y, -10% Buffer, No cap rate, 110% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	0.75	0.5	0.25	0.75	0.5	0.25
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	(393 )	(527 )	(597 )	3,821	3,518	3,137
Fixed Income Asset Proxy	23,597	24,064	24,532	23,597	24,064	24,532
Interim Value	23,204	23,537	23,936	27,418	27,583	27,669
Percentage Change in Contract Value as a result of Interim Value adjustment	-7 %	-6 %	-4 %	10 %	10 %	11 %
Surrender Charge	1,800	1,800	1,800	1,800	1,800	1,800
Amount Received Upon Full Surrender	21,404	21,737	22,136	25,618	25,783	25,869

3Y, -20% Buffer, 45% Cap, 100% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	2.5	1.5	0.5	2.5	1.5	0.5
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	990	721	233	3,700	3,710	3,219
Fixed Income Asset Proxy	22,963	23,778	24,593	22,963	23,778	24,593
Interim Value	23,953	24,499	24,825	26,663	27,488	27,811
Percentage Change in Contract Value as a result of Interim Value adjustment	-4 %	-2 %	-1 %	7 %	10 %	11 %
Surrender Charge	1,800	1,776	1,566	1,800	1,919	1,717
Amount Received Upon Full Surrender	22,153	22,723	23,259	24,863	25,568	26,095

3Y, -20% Buffer, no Cap, 110% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	2.5	1.5	0.5	2.5	1.5	0.5
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	1,628	982	285	5,694	4,843	3,604
Fixed Income Asset Proxy	21,701	23,020	24,340	21,701	23,020	24,340
Interim Value	23,329	24,003	24,625	27,395	27,863	27,944
Percentage Change in Contract Value as a result of Interim Value adjustment	-7 %	-4 %	-1 %	10 %	11 %	12 %
Surrender Charge	1,800	1,752	1,556	1,800	1,937	1,723
Amount Received Upon Full Surrender	21,529	22,251	23,069	25,595	25,925	26,220

6Y, -30% Buffer, 150% Cap, 100% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	5.5	3	0.5	5.5	3	0.5
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	3,264	2,225	477	6,502	5,636	3,284
Fixed Income Asset Proxy	20,397	22,489	24,582	20,397	22,489	24,582
Interim Value	23,660	24,714	25,058	26,898	28,125	27,865
Percentage Change in Contract Value as a result of Interim Value adjustment	-5 %	-1 %	0 %	8 %	13 %	11 %
Surrender Charge	1,800	1,335	902	1,800	1,519	994
Amount Received Upon Full Surrender	21,860	23,379	24,156	25,098	26,607	26,871

6Y, -30% Buffer, No Cap, 110% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	5.5	3	0.5	5.5	3	0.5
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	3,877	2,515	529	7,826	6,307	3,613
Fixed Income Asset Proxy	19,435	21,965	24,494	19,435	21,965	24,494

6Y, -30% Buffer, No Cap, 110% Participation Rate
Interim Value	23,313	24,480	25,023	27,261	28,271	28,107
Percentage Change in Contract Value as a result of Interim Value adjustment	-7 %	-2 %	0 %	9 %	13 %	12 %
Surrender Charge	1,800	1,322	901	1,800	1,527	1,002
Amount Received Upon Full Surrender	21,513	23,158	24,122	25,461	26,745	27,106

1Y, -10% Buffer, 1% Spread, 25% Cap, 100% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	0.75	0.5	0.25	0.75	0.5	0.25
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	(610 )	(652 )	(652 )	2,462	2,515	2,484
Fixed Income Asset Proxy	24,219	24,480	24,740	24,219	24,480	24,740
Interim Value	23,609	23,828	24,088	26,681	26,994	27,224
Percentage Change in Contract Value as a result of Interim Value adjustment	-6 %	-5 %	-4 %	7 %	8 %	9 %
Surrender Charge	1,800	1,800	1,800	1,800	1,800	1,800
Amount Received Upon Full Surrender	21,809	22,028	22,288	24,881	25,194	25,424

1Y, -10% Buffer, 1% Spread, No cap rate, 115% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	0.75	0.5	0.25	0.75	0.5	0.25
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	(428 )	(565 )	(626 )	3,807	3,473	3,047
Fixed Income Asset Proxy	23,615	24,076	24,538	23,615	24,076	24,538
Interim Value	23,186	23,511	23,912	27,421	27,549	27,585
Percentage Change in Contract Value as a result of Interim Value adjustment	-7 %	-6 %	-4 %	10 %	10 %	10 %
Surrender Charge	1,800	1,800	1,800	1,800	1,800	1,800
Amount Received Upon Full Surrender	21,386	21,711	22,112	25,621	25,749	25,785

3Y, -20% Buffer, 3% Spread, 55% Cap, 100% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	2.5	1.5	0.5	2.5	1.5	0.5
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	875	539	81	3,689	3,523	2,727
Fixed Income Asset Proxy	22,991	23,795	24,598	22,991	23,795	24,598
Interim Value	23,866	24,334	24,679	26,680	27,318	27,325
Percentage Change in Contract Value as a result of Interim Value adjustment	-5 %	-3 %	-1 %	7 %	9 %	9 %

3Y, -20% Buffer, 3% Spread, no Cap, 115% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	2.5	1.5	0.5	2.5	1.5	0.5
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	1,458	794	136	5,489	4,549	3,157
Fixed Income Asset Proxy	21,845	23,107	24,369	21,845	23,107	24,369
Interim Value	23,303	23,901	24,505	27,334	27,656	27,526
Percentage Change in Contract Value as a result of Interim Value adjustment	-7 %	-4 %	-2 %	9 %	11 %	10 %
Surrender Charge	1,800	1,747	1,550	1,800	1,928	1,702
Amount Received Upon Full Surrender	21,503	22,154	22,955	25,534	25,729	25,824

6Y, -30% Buffer, 6% Spread, 180% Cap, 100% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	5.5	3	0.5	5.5	3	0.5
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	2,854	1,741	212	6,043	4,898	2,273
Fixed Income Asset Proxy	20,772	22,694	24,616	20,772	22,694	24,616
Interim Value	23,626	24,435	24,827	26,815	27,591	26,889
Percentage Change in Contract Value as a result of Interim Value adjustment	-5 %	-2 %	-1 %	7 %	10 %	8 %
Surrender Charge	1,800	1,319	894	1,800	1,490	962
Amount Received Upon Full Surrender	21,826	23,115	23,933	25,015	26,101	25,927

6Y, -30% Buffer, 6% Spread, No Cap, 115% Participation Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	5.5	3	0.5	5.5	3	0.5
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	3,523	2,088	250	7,411	5,698	2,616
Fixed Income Asset Proxy	19,774	22,149	24,525	19,774	22,149	24,525
Interim Value	23,297	24,237	24,775	27,185	27,847	27,141
Percentage Change in Contract Value as a result of Interim Value adjustment	-7 %	-3 %	-1 %	9 %	11 %	9 %
Surrender Charge	1,800	1,309	893	1,800	1,504	970
Amount Received Upon Full Surrender	21,497	22,928	23,882	25,385	26,343	26,171

1Y, -10% Buffer, 15% Step-Up Trigger Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	0.75	0.5	0.25	0.75	0.5	0.25
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	8	(26 )	(150 )	2,667	2,876	3,181
Fixed Income Asset Proxy	23,842	24,228	24,614	23,842	24,228	24,614
Interim Value	23,850	24,202	24,464	26,510	27,104	27,795
Percentage Change in Contract Value as a result of Interim Value adjustment	-5 %	-3 %	-2 %	6 %	8 %	11 %
Surrender Charge	1,800	1,800	1,800	1,800	1,800	1,800
Amount Received Upon Full Surrender	22,050	22,402	22,664	24,710	25,304	25,995

1Y, -10% Buffer, 10% Dual Direction Trigger Rate
Index Performance	-10 %	-10 %	-10 %	10 %	10 %	10 %
Years to Maturity	0.75	0.5	0.25	0.75	0.5	0.25
Strategy Value Base	25,000	25,000	25,000	25,000	25,000	25,000
Derivative Asset Proxy Net of Trading Cost Provision	162	325	561	2,025	2,212	2,403
Fixed Income Asset Proxy	24,068	24,379	24,689	24,068	24,379	24,689
Interim Value	24,231	24,704	25,251	26,093	26,591	27,093
Percentage Change in Contract Value as a result of Interim Value adjustment	-3 %	-1 %	1 %	4 %	6 %	8 %
Surrender Charge	1,800	1,800	1,800	1,800	1,800	1,800
Amount Received Upon Full Surrender	22,431	22,904	23,451	24,293	24,791	25,293

(a)	Board of Directors Resolution – Not Applicable
(b)	Custodian Agreements – Not Applicable
(c)	Underwriting Agreement – Incorporated herein by reference to Post-Effective Amendment No. 20 to the Registration Statement on Form N-4 (Reg. No. 333-153840), filed on April 27, 2015.
(d)(1)	Form of Single Premium Deferred Registered Index-Linked Annuity Contract – Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 (Reg. No. 333-272291), filed on February 2, 2024.
(d)(2)	Form of Point-to-Point with Buffer Protection Index Strategy Rider – Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 (Reg. No. 333-272291), filed on February 2, 2024.
(d)(3)	Form of Point-to-Point with Floor Protection Index Strategy Rider – Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 (Reg. No. 333-272291), filed on February 2, 2024.
(d)(4)	Form of Fixed Rate Strategy Rider – Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 (Reg. No. 333-272291), filed on February 2, 2024.
(d)(5)	Form of Return of Premium Death Benefit Rider – Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 (Reg. No. 333-272291), filed on February 2, 2024.
(d)(6)	Form of Waiver of Surrender Charge for Terminal Illness and Nursing Care Rider – Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 (Reg. No. 333-272291), filed on February 2, 2024.
(e)	Form of Application for Single Premium Deferred Registered Index-Linked Annuity Contract – Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 (Reg. No. 333-272291), filed on February 2, 2024.
(f)(1)	Certificate of Incorporation of The Guardian Insurance & Annuity Company, Inc. – Incorporated herein by reference to the Registration Statement on Form N-4, Reg. No. 333-187762, Accession Number: 0001193125 13-143901, filed on April 4, 2013.
(f)(2)	By-Laws of The Guardian Insurance & Annuity Company, Inc. – Incorporated herein by reference to the Registration Statement on Form N-4 (Reg. No. 333-187762), Accession Number: 0001193125 13-143901, filed on April 4, 2013.
(g)	Reinsurance Contracts – Not Applicable
(h)	Participation Agreements – Not Applicable
(i)	Administrative Contracts – Not Applicable
(j)	Other Material Contracts – Not Applicable
(k)	Opinion re Legality – Incorporated herein by reference to the Registration Statement on Form N-4 (Reg. No. 333-272291), Accession Number: 0001193125-24-283083, filed on December 20, 2024.
(l)	Consent of Independent Public Accounting Firm – Filed Herein.
(m)	Omitted Financial Statements – Not Applicable
(n)	Initial Capital Agreements – Not Applicable
(o)	Form of Initial Summary Prospectus.
(p)	Powers of Attorney –

(p)(1)	Incorporated herein by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 (Reg. No. 333-272291), filed on February 2, 2024.
(p)(2)	Power of attorney executed by Jeffrey Turcotte – Incorporated herein by reference to Post-Effective Amendment No. 5 to the Registration Statement on Form N-4 (Reg. No. 333-272291), filed on April 30, 2025.
(p)(3)	Power of attorney executed by Keith Namiot and Andrew Gordon – Incorporated herein by reference to Post-Effective Amendment No. 7 to the Registration Statement on Form N-4 (Reg. No. 333-272291), filed on August 27, 2025.
(q)	Letter Regarding Change in Certifying Accountant – Not Applicable
(r)	Historical Current Limits on Index Gains – Incorporated herein by reference to Post-Effective Amendment No. 10 to the Registration Statement on Form N-4 (Reg. No. 333-272291), filed on May 1, 2026.

Name and Principal Business Address:	Positions and Offices with Insurance Company
Keith Namiot 10 Hudson Yards, New York, NY 10001	Director and President Director
Andrew Gordon 10 Hudson Yards, New York, NY 10001	Director
Jeffrey Turcotte 10 Hudson Yards, New York, NY 10001	Director and Chief Actuary
Nicholas Liolis 10 Hudson Yards, New York, NY 10001	Chief Investment Officer
Isaac Lowenbraun 10 Hudson Yards, New York, NY 10001	Senior Managing Director, Head of Fixed Income Allocations
Felix Lurye 10 Hudson Yards, New York, NY 10001	Senior Managing Director, Head of ALM & Investment Strategy
Adam Berkowitz 10 Hudson Yards, New York, NY 10001	Senior Managing Director, Head of Alternative Allocations
Kermitt Brooks 10 Hudson Yards, New York, NY 10001	Chief Legal Officer
Harris Oliner 10 Hudson Yards, New York, NY 10001	Associate General Counsel, Corporate Secretary
Mark Tynkov 10 Hudson Yards, New York, NY 10001	Illustration Actuary
Carl Desrochers 700 South Street, Pittsfield, MA 01201	Head of IM Finance and Actuarial
Chi M. Kwok 10 Hudson Yards, New York, NY 10001	Managing Director, Actuary, Asset Liability Management
Jeff Butscher 6255 Sterner’s Way, Bethlehem, PA 18017	Chief Compliance Officer & Rule 38a-1 Chief Compliance Officer
Stuart Carlisle 10 Hudson Yards, New York, NY 10001	Head of Product Fund Management

Name and Principal Business Address:	Positions and Offices with Insurance Company
Kimberly Delaney Geissel 6255 Sterner’s Way, Bethlehem, PA 18017	Strategic Initiatives Executive
Debra Udicious 10 Hudson Yards, New York, NY 10001	Corporate Treasurer
Andrew Baj 10 Hudson Yards, New York, NY 10001	Derivatives Officer
Larry Weiss 10 Hudson Yards, New York, NY 10001	Head of Asset Management Accounting & Mutual Fund Treasurer
Nahulan Ethirveerasingam 10 Hudson Yards, New York, NY 10001	Head of Annuity Product Management
Alex D. Borress 101 Crawfords Corner Rd. Holmdel, NJ 07733	Senior Lead Actuary, Head of Life & Annuity Pricing
Mordechai Shapiro 10 Hudson Yards, New York, NY 10001	Senior Director, Actuary, Asset & Liability Management
Shawn P. McGrath 700 South Street, Pittsfield, MA 01201	Individual Markets Controller
Christian Mele 6255 Sterner’s Way, Bethlehem, PA 18017	Head of GIAC Annuity & New Business Operations
Mariana Slepovitch 10 Hudson Yards, New York, NY 10001	Senior Actuary, Corporate
Robert Negron 10 Hudson Yards, New York, NY 10001	Associate General Counsel, Assistant Corporate Secretary
Tyla Reynolds 10 Hudson Yards, New York, NY 10001	Assistant General Counsel, Assistant Corporate Secretary
Lisa DiMario 10 Hudson Yards, New York, NY 10001	Assistant Treasurer
Brian Hagan 10 Hudson Yards, New York, NY 10001	Anti-Money Laundering Officer
John J. Monahan 6255 Sterner’s Way, Bethlehem, PA 18017	Senior Compliance Lead, Individual Markets
Suyash Paliwal 10 Hudson Yards, New York, NY 10001	Assistant General Counsel, Regulatory Affairs

OFFICER AND PRINCIPAL BUSINESS ADDRESS	OFFICER TITLE
Marianne Caswell 10 Hudson Yards, New York, NY 10001	Manager and President
Carly Maher 10 Hudson Yards, New York, NY 10001	Manager and Head of Wealth Management Strategy and Business Operations
Meg Vecchi 10 Hudson Yards, New York, NY 10001	Manager
Carl Desrochers 700 South Street, Pittsfield, MA 01201	Manager
Harris Oliner 10 Hudson Yards, New York, NY 10001	Associate General Counsel, Corporate Secretary
Joshua Hergan 10 Hudson Yards, New York, NY 10001	Assistant General Counsel
Joseph Gallo 10 Hudson Yards, New York, NY 10001	Chief Compliance Officer
Shawn McGrath 700 South Street, Pittsfield, MA 01201	Individual Markets Controller
Allen Boggs 10 Hudson Yards, New York, NY 10001	Head of Supervision and Business Risk
Damon Gruss 10 Hudson Yards, New York, NY 10001	Leader – Advisor Advocacy and Escalations
Michael Ryniker 10 Hudson Yards, New York, NY 10001	Head of Operations
Amy Estrada 10 Hudson Yards, New York, NY 10001	Manager of Operations
Brandon Bloeth 10 Hudson Yards, New York, NY 10001	Senior Manager, Wealth Management Strategic Initiatives
Robert D. Grauer 10 Hudson Yards, New York, NY 10001	Associate General Counsel, Assistant Corporate Secretary
Tyla Reynolds 10 Hudson Yards, New York, NY 10001	Assistant General Counsel, Assistant Corporate Secretary
Kyle Hooper 10 Hudson Yards, New York, NY 10001	Senior Counsel, Assistant Corporate Secretary
Rose Burachio 10 Hudson Yards, New York, NY 10001	Assistant Corporate Secretary
Brian Hagan 101 Crawfords Corner Rd, Holmdel, PA 07733	Anti-Money Laundering Compliance Officer

Name of Principal Underwriter	Net Underwriting Discounts	Compensation on Redemption	Brokerage Commission	Other Compensation
Park Avenue Securities LLC	N/A	N/A	N/A	N/A

Name of Contract	Number of Contracts Outstanding	Total Value Attributable to the Index and/ or Fixed Option subject to a Contract Adjustment	Number of Contracts Sold During the Prior Calendar Year	Gross Premiums Received During the Prior Calendar Year	Amount of Contract Value Redeemed During the Prior Calendar Year	Combination Contract (Yes/No)
Guardian MarketPerform®	1723	$338,699,678.61	1214	$228,787,968.25	$649,216.05	No

THE GUARDIAN INSURANCE & ANNUITY COMPANY, INC. (REGISTRANT)
By:	/s/*
	Keith Namiot
	President

Signatures	Title
/s/ *	President and Director
Keith Namiot	(Principal Executive Officer)
/s/ *	Head of IM Finance and Actuarial
Carl Desrochers	(Principal Financial & Accounting Officer)
/s/ *	Director
Andrew Gordon
/s/ *	Chief Actuary & Director
Jeffrey Turcotte
	August 10, 2026

*By:	/s/ Patrick D. Ivkovich
	Patrick D. Ivkovich
	Attorney-In-Fact Pursuant to Powers of Attorney