1 617 526 6000 (t) 1 617 526 5000 (f) wilmerhale.com December 15, 2006 Pioneer Variable Contracts Trust 60 State Street Boston, Massachusetts 02109 Ladies and Gentlemen: This opinion is being delivered to you in connection with the Agreement and Plan...Pioneer Variable Contracts Trust /Ma/ • March 6th, 2007
AGREEMENT AND PLAN OF REORGANIZATION THIS AGREEMENT AND PLAN OF REORGANIZATION (the "Agreement") is made as of this 8th day of December, 2006, by and between Pioneer Variable Contracts Trust, a Delaware statutory trust, on behalf of its series,...Agreement and Plan of Reorganization • March 6th, 2007 • Pioneer Variable Contracts Trust /Ma/ • Massachusetts
