Common use of Monthly Settlement Reports Clause in Contracts

Monthly Settlement Reports. 4.9-1 First Allmerica Financial Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statemen For the Month Ending Jan-09 Pre - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: — H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefit T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provide (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6 AC Total Payments Relating to Commission (AA+AB — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Policy Servicing Fee Number of days in month — # Policies Inforce Begining of Month — Less Premium Tax AI Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring AJ Plus Change in Reinsurance Recoverables Not Admitted** — AK Net Due to (from) Commonwealth (J - Z - AC +AG-AH-AI+AJ — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted

Monthly Settlement Reports. 4.9-1 First Allmerica Financial Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statemen For the Month Ending Jan-09 Pre - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: — H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefit Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provide Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6 AC Total Payments Relating to Commission (AA+AB — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc (AD+AE+AF) Less Policy Servicing Fee Number of days in month — # Policies Inforce Begining of Month — Less Premium Tax AI Premium Taxes (( 2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring AJ Plus Change in Reinsurance Recoverables Not Admitted** — AK Net Due to (from) Commonwealth (J - Z - AC +AG-AH-AI+AJ — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statement For the Month Ending: Jan-09 Post - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H) — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits * Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6) AC Total Payments Relating to Commission (AA+AB) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments* AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Premium Tax AH Premium Taxes ( 2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring) AJ Net Due to (from) Universal American (AC+AH-AI) (positive to UA) — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean "Reinsurance Coverage" (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted

Monthly Settlement Reports. 4.9-1 First Allmerica Financial Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statemen For the Month Ending Jan-09 Pre - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: — H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefit Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provide Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y Y) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6 AC Total Payments Relating to Commission (AA+AB — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Policy Servicing Fee Number of days in month — # Policies Inforce Begining of Month — Less Premium Tax AI Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring AJ Plus Change in Reinsurance Recoverables Not Admitted** — AK Net Due to (from) Commonwealth (J - Z - AC +AG-AH-AI+AJ — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statement For the Month Ending: Jan-09 Post - Transition Date COMB LOB TOTALS (TRAD) Whole Life (TRAD) Term Life (TRAD) Universal Life/ISWL (SR) Senior Life (GR) GRL Life (AE & AEII) Asset Enhancer (Grp) Group Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H) — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits * Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6) AC Total Payments Relating to Commission (AA+AB) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments* AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Premium Tax AH Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring) AJ Net Due to (from) Universal American (AC+AH-AI) (positive to UA) — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted

Monthly Settlement Reports. 4.9-1 First Allmerica Financial Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statemen For the Month Ending Jan-09 Pre - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: — H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (( K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefit Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provide (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6 AC Total Payments Relating to Commission (AA+AB — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided Provide (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Policy Servicing Fee Number of days in month — # Policies Inforce Begining of Month — Less Premium Tax AI Premium Taxes (( 2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring AJ Plus Change in Reinsurance Recoverables Not Admitted** — AK Net Due to (from) Commonwealth (J - Z - AC +AG-AH-AI+AJ — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “"Reinsurance Coverage” " (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admittedadmitted Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statement For the Month Ending: Jan-09 Post - Transition Date

Monthly Settlement Reports. 4.9-1 First Allmerica Financial Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statemen For the Month Ending Jan-09 Pre - Transition Date COMB LOB TOTALS (TRAD) Whole Life (TRAD) Term Life (TRAD) Universal Life/ISWL (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life (AE & AEII) Asset Enhancer (Grp) Group Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: — H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (( K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefit T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provide Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6 AC Total Payments Relating to Commission (AA+AB — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Policy Servicing Fee Number of days in month — # Policies Inforce Begining of Month — Less Premium Tax AI Premium Taxes (( 2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring AJ Plus Change in Reinsurance Recoverables Not Admitted** — AK Net Due to (from) Commonwealth (J - Z - AC +AG-AH-AI+AJ — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statement For the Month Ending: Jan-09 Post - Transition Date COMB LOB TOTALS (TRAD) Whole Life (TRAD) Term Life (TRAD) Universal Life/ISWL (SR) Senior Life (GR) GRL Life (AE & AEII) Asset Enhancer (Grp) Group Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H) — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits * Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6) AC Total Payments Relating to Commission (AA+AB) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments* AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Premium Tax AH Premium Taxes ( 2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring) AJ Net Due to (from) Universal American ( AC+AH-AI) (positive to UA) — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted

Monthly Settlement Reports. 4.9-1 First Allmerica Financial Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statemen For the Month Ending Jan-09 Pre - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B A+B) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E D+E) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: — H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H G+H) — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefit Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S P+Q+R+S) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provide Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y Y) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6 4.6) AC Total Payments Relating to Commission (AA+AB AA+AB) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments AG Renewal Reins Allowance—–Comm & Exp Allowances Paid, Payable or Provided Provide (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Policy Servicing Fee Number of days in month — # Policies Inforce Begining of Month — Less Premium Tax AI Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring Inuring) AJ Plus Change in Reinsurance Recoverables Not Admitted** — AK Net Due to (from) Commonwealth (J - Z - AC +AGAC+AG-AH-AI+AJ AI+AJ) — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statement For the Month Ending: Jan-09 Post - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL (SR) Senior Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums A FY Premium Collected: — — — — — — — — — C Total Collected Premium (with waiver) (A+B) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H) — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K+ L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits* Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6) AC Total Payments Relating to Commission (AA+AB) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments* AG Renewal Reins Allowance–Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Premium Tax AH Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring) AJ Net Due to (from) Universal American (AC+AH-AI) (positive to UA) — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted

Monthly Settlement Reports. 4.9-1 First Allmerica Financial Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statemen For the Month Ending Jan-09 Pre - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B A+B) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E D+E) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: — H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H G+H) — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + K+ L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefit Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S P+Q+R+S) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provide Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y Y). — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6 4.6) AC Total Payments Relating to Commission (AA+AB AA+AB) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Policy Servicing Fee Number of days in month — # Policies Inforce Begining of Month — Less Premium Tax AI Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring Inuring) AJ Plus Change in Reinsurance Recoverables Not Admitted** — AK Net Due to (from) Commonwealth (J - Z - AC +AGAC+AG-AH-AI+AJ AI+AJ) — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statement For the Month Ending: Jan-09 Post - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL (SR) Senior Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H) — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits * Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6) AC Total Payments Relating to Commission (AA+AB) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments* AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Premium Tax AH Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring) AJ Net Due to (from) Universal American (AC+AH-AI) (positive to UA) — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted

Monthly Settlement Reports. 4.9-1 First Allmerica Financial Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statemen Statement For the Month Ending Ending: Jan-09 Pre - Transition Date COMB LOB (TRAD) Whole (TRAD) Term Universal (SR) Senior (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: — H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (( K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefit Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provide (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6 AC Total Payments Relating to Commission (AA+AB — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided Provide (AD+AE+AF) AD+AE+AF — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Policy Servicing Fee Number of days in month — # Policies Inforce Begining of Month — Less Premium Tax AI Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring AJ Plus Change in Reinsurance Recoverables Not Admitted** — AK Net Due to (from) Commonwealth (J - Z - AC +AG-AH-AI+AJ — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted Commonwealth Annuity and Life Insurance Company (Reinsurer) Sch 4.9 - Monthly Reinsurance Settlement Statement For the Month Ending: Jan-09 Pre - Transition Date COMB LOB (TRAD) Whole (TRAD) Term (TRAD) Universal (AE & AEII) (Grp) Group TOTALS Life Life Life/ISWL (SR) Senior Life (GR) GRL Life Asset Enhancer Life (XXX) Annuity Total Total Total Total Total Total Total Total Total Collected Premiums C Total Collected Premium (with waiver) (A+B) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Premium F Total Collected Assumed Reinsurance Premium (D+E) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Premium G FY Premium Collected: H RNL Premium Collected I Total Inuring Reinsurance Premium (G+H) — calc — calc — calc — calc — calc — calc — calc — calc — calc J Net Total Premium (C+F-I) — calc — calc — calc — calc — calc — calc — calc — calc — calc Policy Benefits O Total Policy Benefits Paid (K + L+M+N) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Assumed Reinsurance Policy Benefits T Total Assumed Reinsurance Policy Benefits Paid (P+Q+R+S) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Inuring Reinsurance Policy Benefits * Y Total Inuring Reinsurance Policy Benefits Paid, Payable or Provided (U+V+W+X) — calc — calc — calc — calc — calc — calc — calc — calc — calc Z Net Total Policy Benfits (O+T-Y) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Payments Relating to Commission (per schedule 4.6) AC Total Payments Relating to Commission (AA+AB) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Inuring Reinsurance Allowance Payments* AG Renewal Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF) — calc — calc — calc — calc — calc — calc — calc — calc — calc Less Premium Tax AH Premium Taxes (2.5% Direct Collected Prem) — calc — calc — calc — calc — calc — calc — calc — calc — calc Plus Uncollectible Reinsurance Recoverables (Assumed or Inuring) AJ Net Due to (from) Universal American ( AC+AH-AI) (positive to UA) — calc — calc — calc — calc — calc — calc — calc — calc — calc * For purposes of this calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage” (as defined in the coinsurance agreement) ** Reinsurance recoverables (including reinsurance allowances) due greater than 90 days are not admitted; for purposes of calculation, months change due to new not admitted or receipt of payment previously not admitted