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We consent to the incorporation by reference in the registration statements (No. 333-222086 and No. 333-235429) on Form S-3 of Protective Life Insurance Company of our report dated March 30, 2021, with respect to the consolidated balance sheets of Protective Life Insurance Company and subsidiaries as of December 31, 2020 and 2019, the related consolidated statements of income, comprehensive income (loss), shareowner’s equity, and cash flows for the years then ended, and the related notes and financial statement schedules III to V, which report appears in the December 31, 2020 annual report on Form 10-K of Protective Life Insurance Company. Our report dated March 30, 2021 refers to a change in accounting principle due to the adoption of Accounting Standards Codification (ASC) Topic 326, Financial Instruments – Credit Losses.