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In order to sell life insurance, a financial professional must be a properly licensed and appointed life insurance producer.

¹Â For federal income tax purposes, tax-free income assumes, among other things: (1) withdrawals do not exceed tax basis (generally, premiums paid less prior withdrawals); (2) policy remains in force until death (any outstanding policy debt at time of lapse or surrender that exceeds the tax basis will be subject to tax); (3) withdrawals taken during the first 15 policy years do not cause, occur at the time of, or during the two years prior to, any reduction in benefits; and (4) the policy does not become a modified endowment contract. See IRC Sec. 72, 7702(f)(7)(B), 7702A. Any policy withdrawals, loans, and loan interest will reduce policy values and may reduce benefits.

²Â For federal income tax purposes, life insurance death benefits generally pay income tax-free to beneficiaries pursuant to IRC Sec. 101(a)(1). In certain situations, however, life insurance death benefits may be partially or wholly taxable. Situations include, but are not limited to: the transfer of a life insurance policy for valuable consideration unless the transfer qualifies for an exception under IRC Sec. 101(a)(2)(i.e. the transfer-for-value rule); arrangements that lack an insurable interest based on state law; and an employer-owned policy unless the policy qualifies for an exception under IRC Sec. 101(j).

ÐÔÊÀ½ç´«Ã½ reserves the right to change or modify any non-guaranteed or current elements. The right to modify these elements is not limited to a specific time or reason.

Variable, Indexed, and Universal Life Insurance generally requires additional premium payments after the initial premium. If either no premiums are paid, or subsequent premiums are insufficient to continue coverage, it is possible that coverage will expire.

Indexed Universal Life Insurance does not directly participate in any stock or equity investment.

Life insurance is subject to underwriting and approval of the application and will incur monthly policy charges.

ÐÔÊÀ½ç´«Ã½ is a product provider. It is not a fiduciary and therefore does not give advice or make recommendations regarding insurance or investment products.

You should carefully consider a variable life insurance product’s risks, charges, limitations, and expenses, as well as the risks, charges, expenses and investment goals/objectives of the underlying investment options. This and other information about ÐÔÊÀ½ç´«Ã½ insurance products are provided in the applicable product and underlying fund prospectuses. These prospectuses are available from your life insurance producer or at www.Pacificlife.com. Read them carefully before investing or sending money.

ÐÔÊÀ½ç´«Ã½, its affiliates, their distributors and respective representatives do not provide tax, accounting or legal advice. Any taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor or attorney.

ÐÔÊÀ½ç´«Ã½ refers to ÐÔÊÀ½ç´«Ã½ and its affiliates, including ÐÔÊÀ½ç´«Ã½ & Annuity Company. Insurance products can be issued in all states, except New York, by ÐÔÊÀ½ç´«Ã½ or ÐÔÊÀ½ç´«Ã½ & Annuity Company. In New York, insurance products are only issued by ÐÔÊÀ½ç´«Ã½ & Annuity Company. Product/material availability and features may vary by state. Each insurance company is solely responsible for the financial obligations accruing under the products it issues. Variable insurance products and shares of Pacific Select Fund are distributed by Pacific Select Distributors, LLC (member FINRA and SIPC), a subsidiary of ÐÔÊÀ½ç´«Ã½ and an affiliate of ÐÔÊÀ½ç´«Ã½ & Annuity Company, and are available through licensed third party broker-dealers. Insurance products and their guarantees, including optional benefits and any crediting rates, are backed by the financial strength and claims-paying ability of the issuing insurance company, but they do not protect the value of the variable investment options. Look to the strength of the life insurance company with regard to such guarantees as these guarantees are not backed by the broker-dealer, insurance agency, or their affiliates from which products are purchased. Neither these entities nor their representatives make any representation or assurance regarding the claims-paying ability of the life insurance company.

The home office for ÐÔÊÀ½ç´«Ã½ & Annuity Company is located in Phoenix, Arizona. The home office for ÐÔÊÀ½ç´«Ã½ is located in Omaha, Nebraska.

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