0001683863-23-003889 Sample Contracts

PRINCIPAL VARIABLE CONTRACTS FUNDS, INC.
Interfund Lending Agreement • April 27th, 2023 • Principal Variable Contracts Funds Inc • Iowa

This Interfund Lending Agreement (as amended, restated, supplemented or otherwise modified from time to time, the "Agreement"), dated effective as of March 29, 2023 (the "Effective Date"),

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PRINCIPAL VARIABLE CONTRACTS FUNDS, INC.
Distribution Agreement • April 27th, 2023 • Principal Variable Contracts Funds Inc

DISTRIBUTION PLAN AND AGREEMENT made effective as of March 29, 2023, by and between PRINCIPAL VARIABLE CONTRACTS FUNDS, INC., a Maryland corporation (the "Fund"), and PRINCIPAL FUNDS DISTRIBUTOR, INC., a Washington corporation (the "Underwriter").

AMENDMENT TO SCHEDULE II
Custody Agreement • April 27th, 2023 • Principal Variable Contracts Funds Inc

Schedule II to the Custody Agreement between Principal Variable Contracts Funds, Inc. and The Bank of New York Mellon effective November 11, 2011, as amended (the "Agreement"), is hereby amended effective October 12, 2022 by deleting Schedule II in its entirety and replacing such Schedule with the attached Schedule II.

AMENDED AND RESTATED MANAGEMENT AGREEMENT
Management Agreement • April 27th, 2023 • Principal Variable Contracts Funds Inc

This AMENDED AND RESTATED MANAGEMENT AGREEMENT (the "Agreement"), to be effective March 29, 2023, 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").

TRANSFER AGENCY AGREEMENT
Transfer Agency Agreement • April 27th, 2023 • Principal Variable Contracts Funds Inc

AGREEMENT to be effective December 9, 2020, by and between PRINCIPAL VARIABLE CONTRACTS FUNDS, INC., a Maryland corporation (the "Fund") and PRINCIPAL SHAREHOLDER SERVICES, INC., a Washington corporation (the "Administrator").

AMENDMENT TO SCHEDULE II
Custody Agreement • April 27th, 2023 • Principal Variable Contracts Funds Inc

Schedule II to the Custody Agreement between Principal Variable Contracts Funds, Inc. and The Bank of New York Mellon effective November 11, 2011, as amended (the "Agreement"), is hereby amended effective May 25, 2022 by deleting Schedule II in its entirety and replacing such Schedule with the attached Schedule II.

PRINCIPAL VARIABLE CONTRACTS FUNDS, INC.
Contractual Fee Waiver Agreement • April 27th, 2023 • Principal Variable Contracts Funds Inc

AGREEMENT to be effective May 1, 2023 by and between Principal Variable Contracts Funds, Inc. (the "Fund") and Principal Global Investors, LLC (the "Advisor") (together, the "Parties").

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