0001683863-22-000622 Sample Contracts

PRINCIPAL VARIABLE CONTRACTS FUNDS, INC.
Sub-Advisory Agreement • February 11th, 2022 • Principal Variable Contracts Funds Inc • Iowa

AMENDED AND RESTATED SUB-ADVISORY AGREEMENT (the "Agreement") to be effective as of January 1, 2022 by and between PRINCIPAL GLOBAL INVESTORS, LLC (the " Manager"), and PRINCIPAL REAL ESTATE INVESTORS, LLC (the "Sub-Advisor").

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PRINCIPAL VARIABLE CONTRACTS FUNDS, INC.
Interfund Lending Agreement • February 11th, 2022 • Principal Variable Contracts Funds Inc • Iowa

This Interfund Lending Agreement (as amended, restated, supplemented or otherwise modified from time to time, the "Agreement"), dated as of December 9, 2020 (the "Effective Date"), is by and among the series listed for Principal Funds, Inc. and Principal Variable Contracts Funds, Inc. on Schedule A or Schedule B hereto (collectively, the "Funds," and each portfolio series of a Fund shall be referred to herein as a "Fund" and collectively as the "Funds") and Principal Global Investors, LLC (the "Adviser").

PRINCIPAL VARIABLE CONTRACTS FUNDS, INC.
Distribution Plan and Agreement • February 11th, 2022 • Principal Variable Contracts Funds Inc

DISTRIBUTION PLAN AND AGREEMENT made as of ________, by and between PRINCIPAL VARIABLE CONTRACTS FUNDS, INC., a Maryland corporation (the "Fund"), and PRINCIPAL FUNDS DISTRIBUTOR, INC., a Washington corporation (the "Underwriter").

AMENDED AND RESTATED MANAGEMENT AGREEMENT
Management Agreement • February 11th, 2022 • Principal Variable Contracts Funds Inc

This AMENDED AND RESTATED MANAGEMENT AGREEMENT (the "Agreement"), to be effective January 1, 2022, by and between PRINCIPAL VARIABLE CONTRACTS FUNDS, INC., a Maryland corporation (the "Fund"), on behalf of each series identified on Schedule 1 attached hereto, as may be amended from time to time (each, a "Series") and PRINCIPAL GLOBAL INVESTORS, LLC, a Delaware limited liability company (the "Manager").

FUND OF FUNDS INVESTMENT AGREEMENT
Funds Investment Agreement • February 11th, 2022 • Principal Variable Contracts Funds Inc

THIS FUND OF FUNDS INVESTMENT AGREEMENT (the "Agreement"), dated as of [DATE] (the "Effective Date"), is made by and between each registered open-end investment company (each, a "Registrant"), on behalf of each portfolio series of each such Registrant listed on Schedule A or Schedule B hereto, or if the relevant Registrant has no portfolio series, then the relevant Registrant (as applicable, each an "Acquiring Fund" or "Acquired Fund" pursuant to the applicable schedule), each severally and not jointly, as well as Principal Global Investors, LLC (the "Acquiring Fund Investment Adviser") for the limited purposes of the obligations set forth in Section 4(a).

PRINCIPAL VARIABLE CONTRACTS FUNDS, INC.
Fee Waiver Agreement • February 11th, 2022 • Principal Variable Contracts Funds Inc

AGREEMENT made this 1st day of May 2021 by and between Principal Variable Contracts Funds, Inc. (the "Fund") and Principal Global Investors, LLC (the "Advisor") (together, the "Parties").

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