Registration No. 2-93177
                                                File No. 811-4108

                                       UNITED STATES
                             SECURITIES AND EXCHANGE COMMISSION
                                    Washington, DC 20549
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                                         FORM N-1A


REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933                    [X]
Pre-Effective Amendment No.                                               [  ]
Post-Effective Amendment No. 50                                            [X]

                                           and/or

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940            [X]
      Amendment No. 46

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                             OPPENHEIMER VARIABLE ACCOUNT FUNDS
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                     (Exact Name of Registrant as Specified in Charter)

                   6803 South Tucson Way, Centennial, Colorado 80112-3924
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                    (Address of Principal Executive Offices) (Zip Code)

Registrant's Telephone Number, including Area Code:  (303) 768-3200

                                    Robert G. Zack, Esq.
                                   OppenheimerFunds, Inc.
Two World Financial Center, 225 Liberty Street, New York, New York 10281-1008
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                          (Name and Address of Agent for Service)

It is proposed that this filing will become effective (check appropriate box):
     [   ] immediately upon filing pursuant to paragraph (b)
     [   ] on ____________ pursuant to paragraph (b)
     [X]   60 days after filing pursuant to paragraph (a)(1)
     [   ] on _______________ pursuant to paragraph (a)(1)
     [   ] 75 days after filing pursuant to paragraph (a)(2)
     [   ] on _______________ pursuant to paragraph (a)(2) of Rule 485.

If appropriate, check the following box:

[ ] this  post-effective  amendment  designates a new effective  date for a
previously filed post-effective amendment.





     This  Post-Effective  Amendment  No.  50 to the  Registrant's  Registration
Statement  on Form  N-1A  (File  No.  2-93177)  (the  "Registration  Statement")
consists of the following:  (1) the facing sheet of the Registration  Statement,
(2) Amendment,  dated [ ] ____, 2007, to the Registrant's current Prospectus and
Statement  of  Additional  Information,  and  (3)  Part  C to  the  Registration
Statement  (including  signature  pages).  Parts  A  and B to  the  Registration
Statement,  each dated April 30, 2006, were previously  filed in connection with
Post-Effective Amendment No. 48 to the Registration Statement.

     This Post-Effective Amendment No. 50 to the Registration Statement is being
filed to: (1)  describe  the  features of the  Registrant's  Class 3 and Class 4
shares, and (2) incorporate  certain exhibits by reference into the Registration
Statement.




                              Oppenheimer High Income Fund/VA
                               Amendment Dated [ ] ___, 2007
                           to the Prospectus Dated April 30, 2006


     Effective  April 30, 2007 the Fund will begin  offering Class 3 and Class 4
shares to certain  investors.  This Amendment to the Fund's Prospectus should be
read in  conjunction  with the  Fund's  Prospectus,  dated  April 30,  2006,  as
supplemented.  This  Amendment  describes  features  of the  Class 3 and Class 4
shares.  The following  information  supplements  and/or replaces the respective
information in the Fund's Prospectus dated April 30, 2006.

The Fund's Past Performance

     The bar chart and table below show one measure of the risks of investing in
the Fund, by showing changes in the Fund's performance (for Non-Service  shares)
from year to year for the last ten calendar years and by showing how the average
annual total  returns of the Fund's  shares  compared to those of a  broad-based
market index.  Because the Fund's  Service  shares are subject to a service fee,
their performance is expected to be lower for any given period.  Because Class 3
and Class 4 will first be offered April 30, 2007, prior performance  information
for a full  calendar  year is not yet  available.  The  Fund's  past  investment
performance is not necessarily an indication of how the Fund will perform in the
future.

Fees and Expenses of the Fund

     The  following  tables are  provided  to help you  understand  the fees and
expenses  you may pay if you buy and hold  shares of the  Fund.  The Fund pays a
variety of expenses  directly  for  management  of its  assets,  administration,
distribution  of its shares and other  services.  Those  expenses are subtracted
from the Fund's assets to calculate  the Fund's net asset values per share.  All
shareholders  therefore  pay those  expenses  indirectly.  The numbers below are
based on the Fund's  expenses  during its fiscal year ended  December  31, 2005,
except the numbers for Class 3 and Class 4 which reflect the estimated  expenses
for those classes' first full fiscal year.

     Shareholder  Fees.  The Fund does not charge an initial sales charge to buy
shares or to reinvest  dividends.  There are no exchange  fees and no contingent
deferred  sales  charges.  Please refer to the  accompanying  prospectus  of the
participating  insurance  company  for  information  on  initial  or  contingent
deferred sales charges,  exchange fees or redemption fees for that variable life
insurance policy,  variable annuity or other investment  product.  Those charges
and fees are not reflected in either of the tables below.


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Shareholder Fees (fees paid directly from your investment)
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(% of average daily net assets)
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                  Non-Service Shares     Service Shares Class 3 Shares   Class 4 Shares
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Redemption Fee*      None                   None                 1%*          1%*
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* The Fund  assesses a 1% fee on the proceeds of Class 3 and Class 4 shares
that are redeemed within 60 days of their purchase.


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Annual Fund Operating  Expenses (deducted from Fund
assets):
(% of average daily net assets)
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                              Class 3     Class 4
                              Shares      Shares
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Management Fees                ___%        ___%
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Distribution and Service       None        ___%
(12b-1) Fees
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Other Expenses                 ___%        ___%
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Total Annual Operating         ___%        ___%
Expenses
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     Expenses may vary in future years.  "Other Expenses" include transfer agent
fees, custodial fees, and accounting and legal expenses the Fund pays. For Class
3 and Class 4, "Other Expenses" are estimated based on the Manager's projections
of what those  expenses will be for the first fiscal year.  The Fund's  transfer
agent has voluntarily  agreed to limit transfer and shareholder  servicing agent
fees to 0.35% per fiscal year,  for all four classes.  That  undertaking  may be
amended or withdrawn at any time.  For the Fund's fiscal year ended December 31,
2005,  the transfer agent fees did not exceed the expense  limitation  described
above.

     Examples. The following example is intended to help you compare the cost of
investing  in the shares of the Fund with the cost of  investing in other mutual
funds.

     The example  assumes that you invest  $10,000 in shares of the Fund for the
time periods  indicated  and reinvest  your  dividends  and  distributions.  The
example also assumes that your investment has a 5% return each year and that the
Fund's  operating  expenses  remain the same. Your actual costs may be higher or
lower,  because  expenses will vary over time.  Based on these  assumptions your
expenses would be as follows,  whether or not you redeem your  investment at the
end of each period:

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                              1 Year      3 Years     5 Years     10 Years
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Class 3 Shares                 $___        $___        $___         $___
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Class 4 Shares                 $___        $___        $___         $___
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INVESTING IN THE FUND

How to Buy and Sell Shares

     How Are  Shares  Purchased?  Shares  of the Fund may be  purchased  only by
separate  investment  accounts  of  participating   insurance  companies  as  an
underlying  investment for variable life insurance  policies,  variable  annuity
contracts or other investment  products.  Individual investors cannot buy shares
of the  Fund  directly.  Please  refer  to the  accompanying  prospectus  of the
participating  insurance company for information on how to select the Fund as an
investment option for that variable life insurance  policy,  variable annuity or
other investment product. That prospectus will indicate whether you are eligible
to purchase Class 3 shares,  Class 4 shares,  or Service shares of the Fund. The
Fund reserves the right to refuse any purchase  order when the Manager  believes
it would be in the Fund's best interest to do so. Class 3 and Class 4 shares are
currently offered only as an investment option through separate accounts offered
by certain insurance companies.  Please refer to the accompanying  prospectus of
the participating insurance company for more details.

     |X| Classes of Shares.  The Fund currently offers four different classes of
shares.  The classes of shares  designated  as Service  class shares and Class 4
shares  are  subject  to a  distribution  and  service  plan.  The impact of the
expenses of that plan on Service  class  shares and Class 4 shares is  described
below.  The classes of shares that are not subject to a plan are  designated  as
Non-Service  shares  and  Class  3  shares.  The  classes  of  shares  represent
investments  in the same  portfolio of securities but are expected to be subject
to different expenses and will likely have different share prices

     Distribution  and Service Plan for Service  Shares and Class 4 Shares.  The
Fund has adopted a  Distribution  and Service  Plan for Service  share class and
Class 4  shares  to pay  the  Distributor  for  distribution  related  services,
personal services and account maintenance for the Fund's Service class and Class
4 shares. Under the Plan, payments are made quarterly at an annual rate of up to
0.25% of the average annual net assets of Service share class and Class 4 shares
of the Fund. Because these fees are paid out of the Fund's assets on an on-going
basis,  over time these fees will increase the cost of your  investment  and may
cost you  more  than  other  types of fees or  sales  charges.  The  Distributor
currently  uses all of those  fees to  compensate  sponsor(s)  of the  insurance
product that offers Fund shares for providing  personal  service and maintenance
of accounts of their variable  contract owners that hold Service class and Class
4 shares.  The impact of the service plan is to increase  operating  expenses of
the  Service  class and  Class 4  shares,  which  results  in lower  performance
compared to the Fund's shares that are not subject to a service fee.

     The Fund  assesses a 1% fee on the  proceeds  of Class 3 and Class 4 shares
that are redeemed within 60 days of their  purchase.  The redemption fee is paid
to the Fund,  and is  intended to offset the trading  costs,  market  impact and
other costs  associated with short-term  money movements in and out of the Fund.
The  redemption  fee is imposed  to the  extent  that Class 3 and Class 4 shares
redeemed  exceed  Class 3 and  Class 4 shares  that  have been held more than 60
days.


Dividends, Capital Gains and Taxes

     Dividends.  The Fund intends to declare dividends separately for each class
of  shares  from  net  investment  income  on an  annual  basis.  Dividends  and
distributions  will  generally  be lower for Service  shares and Class 4 shares,
which  normally have higher  expenses.  The Fund has no fixed  dividend rate and
cannot guarantee that it will pay any dividends.

     All  dividends  (and any capital  gains  distributions)  will be reinvested
automatically  in  additional  Fund shares at net asset value for the account of
the participating insurance company (unless the insurance company elects to have
dividends or distributions paid in cash).


                      OPPENHEIMER VARIABLE ACCOUNT FUNDS (the "Trust")
       is an investment company consisting of 11 separate Funds (the "Funds"):
                                Oppenheimer Balanced Fund/VA
                          Oppenheimer Capital Appreciation Fund/VA
                               Oppenheimer Core Bond Fund/VA
                           Oppenheimer Global Securities Fund/VA
                              Oppenheimer High Income Fund/VA
                              Oppenheimer Main Street Fund(R)/VA
                         Oppenheimer Main Street Small Cap Fund(R)/VA
                                 Oppenheimer MidCap Fund/VA
       (named "Oppenheimer Aggressive Growth Fund/VA" prior to April 30, 2006)
                                 Oppenheimer Money Fund/VA
                             Oppenheimer Strategic Bond Fund/VA
                                 Oppenheimer Value Fund/VA

                           Amendment dated [ ] ____, 2007 to the
                 Statement of Additional Information dated April 30, 2006,
                                as amended September 1, 2006

The Statement of Additional Information is amended as follows:

     Effective April ____,  2007 the Oppenheimer  High Income Fund/VA will begin
offering Class 3 and Class 4 shares to certain investors. Features of the Fund's
Class 3 and Class 4 shares are described in the amendment  dated April ___, 2007
to the Fund's  Prospectus dated April 30, 2006, as supplemented.  This amendment
to the Fund's Statement of Additional Information provides information about the
Fund's  classes  of shares  and  should be read in  conjunction  with the Fund's
Statement of Additional  Information  dated April 30, 2006, as amended September
1, 2006.

     1. Effective  April ____,  2007, the section titled  "Classes of Shares" on
page 45 is deleted in its entirety and replaced by the following:

     |X| Classes of Shares.  The Trustees are  authorized,  without  shareholder
approval,  to create new series and classes of shares,  to  reclassify  unissued
shares into additional  series or classes and to divide or combine the shares of
a class  into a  greater  or  lesser  number  of  shares  without  changing  the
proportionate  beneficial  interest of a shareholder in the Funds. Shares do not
have cumulative voting rights,  preemptive rights or subscription rights. Shares
may be voted in person or by proxy at shareholder meetings.

     The Funds currently have four classes of shares authorized. All Funds offer
a class  of  shares  with no name  designation  referred  to in this SAI and the
Prospectus  as  "non-service  shares." As of September 15, 2006 all Funds except
Money Fund/VA also offer a service share class,  subject to a  Distribution  and
Service  Plan.  Money  Fund/VA  currently  only offers the class of  non-service
shares.  Global Securities  Fund/VA and High Income Fund/VA offer two additional
share  classes,  referred to in this SAI and in the Prospectus of each of Global
Securities Fund/VA and High Income Fund/VA as "Class 3" and "Class 4", which are
subject to a  redemption  fee.  In  addition,  Class 4 shares  are  subject to a
Distribution and Service Plan. Each class of shares: o has its own dividends and
distributions,  o pays certain expenses which may be different for the different
classes,  o will  generally  have a different net asset value,  o will generally
have  separate  voting  rights on  matters in which  interests  of one class are
different  from  interests of another  class,  and o votes as a class on matters
that affect that class alone.

     Shares are freely  transferable  under the terms of the insurance  product,
and  each  share  of each  class  has one  vote at  shareholder  meetings,  with
fractional  shares  voting  proportionally,  on matters  submitted  to a vote of
shareholders.  Each  share  of a  Fund  represents  an  interest  in  each  Fund
proportionately  equal to the  interest of each other share of the same class of
that Fund.


[             ] ____, 2007




                             OPPENHEIMER VARIABLE ACCOUNT FUNDS

                                         FORM N-1A

                                           PART C

                                     OTHER INFORMATION

Item 23. Exhibits

     (a)  Seventeenth  Amended and Restated  Declaration of Trust dated 4/30/06:
Previously filed with Registrant's  Post-Effective  Amendment No. 48 (04/28/06),
and incorporated herein by reference.

     (b) Amended  By-Laws dated  10/24/00:  Previously  filed with  Registrant's
Post-Effective Amendment No. 36 (4/17/01), and incorporated herein by reference.

     (c) (i) Oppenheimer  Aggressive  Growth Fund/VA  Non-Service Class Specimen
Share Certificate:  Previously filed with Registrant's  Post-Effective Amendment
No. 37 (4/24/02), and incorporated herein by reference.

     (ii)  Oppenheimer  Aggressive  Growth Fund/VA  Service Class Specimen Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (iii)  Oppenheimer   Balanced  Fund/VA  Non-Service  Class  Specimen  Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 45
(04/28/05), and incorporated herein by reference.

     (iv) Oppenheimer Balanced Fund/VA Service Class Specimen Share Certificate:
Previously filed with Registrant's  Post-Effective  Amendment No. 45 (04/28/05),
and incorporated herein by reference.

     (v) Oppenheimer  Capital  Appreciation  Fund/VA  Non-Service Class Specimen
Share Certificate:  Previously filed with Registrant's  Post-Effective Amendment
No. 37 (4/24/02), and incorporated herein by reference.

     (vi) Oppenheimer Capital  Appreciation Fund/VA Service Class Specimen Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (vii)  Oppenheimer  Core Bond  Fund/VA  Non-Service  Class  Specimen  Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 45
(04/28/05), and incorporated herein by reference.

     (viii)   Oppenheimer   Core  Bond  Fund/VA  Service  Class  Specimen  Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 45
(04/28/05), and incorporated herein by reference.

     (ix) Oppenheimer Global Securities Fund/VA Non-Service Class Specimen Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (x)  Oppenheimer  Global  Securities  Fund/VA  Service Class Specimen Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (xi)  Oppenheimer   Global  Securities   Fund/VA  Class  3  Specimen  Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 40
(2/11/03), and incorporated herein by reference.

     (xii)  Oppenheimer   Global  Securities  Fund/VA  Class  4  Specimen  Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 42
(2/11/04), and incorporated herein by reference.

     (xiii)  Oppenheimer  High Income Fund/VA  Non-Service  Class Specimen Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (xiv)   Oppenheimer  High  Income  Fund/VA  Service  Class  Specimen  Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (xv)  Oppenheimer  Main Street  Fund/VA  Non-Service  Class  Specimen Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 41
(4/28/03) and incorporated herein by reference.

     (xvi)   Oppenheimer  Main  Street  Fund/VA  Service  Class  Specimen  Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 41
(4/28/03) and incorporated herein by reference.

     (xvii) Oppenheimer Main Street Small Cap Fund/VA Non-Service Class Specimen
Share Certificate:  Previously filed with Registrant's  Post-Effective Amendment
No. 37 (4/24/02), and incorporated herein by reference.

     (xviii)  Oppenheimer  Main Street Small Cap Fund/VA  Service Class Specimen
Share Certificate:  Previously filed with Registrant's  Post-Effective Amendment
No. 37 (4/24/02), and incorporated herein by reference.

     (xix)   Oppenheimer   Money  Fund/VA   Non-Service   Class  Specimen  Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (xx)  Oppenheimer  Money Fund/VA Service Class Specimen Share  Certificate:
Previously filed with  Registrant's  Post-Effective  Amendment No. 37 (4/24/02),
and incorporated herein by reference.

     (xxi) Oppenheimer  Strategic Bond Fund/VA  Non-Service Class Specimen Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (xxii)  Oppenheimer  Strategic  Bond Fund/VA  Service Class  Specimen Share
Certificate:  Previously filed with Registrant's Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (xxiii) Oppenheimer Value Fund/VA Service Class Specimen Share Certificate:
Previously filed with Registrant's  Post-Effective  Amendment No. 38 (10/08/02),
and incorporated herein by reference.

     (d) (i) Amended and Restated  Investment Advisory Agreement for Oppenheimer
Aggressive  Growth  Fund/VA dated  1/1/05:  Previously  filed with  Registrant's
Post-Effective Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (ii) Amended and Restated  Investment  Advisory  Agreement for  Oppenheimer
Balanced Fund/VA dated 1/1/05: Previously filed with Registrant's Post-Effective
Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (iii) Amended and Restated  Investment  Advisory  Agreement for Oppenheimer
Bond Fund/VA dated 1/1/05:  Previously  filed with  Registrant's  Post-Effective
Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (iv) Amended and Restated  Investment  Advisory  Agreement for  Oppenheimer
Capital  Appreciation  Fund/VA dated 1/1/05:  Previously filed with Registrant's
Post-Effective Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (v) Amended and Restated  Investment  Advisory  Agreement  for  Oppenheimer
Global  Securities  Fund/VA dated  1/1/05:  Previously  filed with  Registrant's
Post-Effective Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (vi) Amended and Restated  Investment  Advisory  Agreement for  Oppenheimer
High  Income   Fund/VA  dated  1/1/05:   Previously   filed  with   Registrant's
Post-Effective Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (vii) Amended and Restated  Investment  Advisory  Agreement for Oppenheimer
Main  Street   Fund/VA  dated  1/1/05:   Previously   filed  with   Registrant's
Post-Effective Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (viii) Amended and Restated  Investment  Advisory Agreement for Oppenheimer
Main Street Small Cap Fund/VA dated 1/1/05:  Previously filed with  Registrant's
Post-Effective Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (ix) Amended and Restated  Investment  Advisory  Agreement for  Oppenheimer
Money Fund/VA dated 1/1/05:  Previously filed with  Registrant's  Post-Effective
Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (x) Amended and Restated  Investment  Advisory  Agreement  for  Oppenheimer
Strategic  Bond  Fund/VA  dated  1/1/05:   Previously  filed  with  Registrant's
Post-Effective Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (xi) Amended and Restated  Investment  Advisory  Agreement for  Oppenheimer
Value Fund/VA dated 1/1/05:  Previously filed with  Registrant's  Post-Effective
Amendment No. 44 (2/25/05), and incorporated herein by reference.

     (e) (i) General  Distributors  Agreement for Service  shares of Oppenheimer
Aggressive Growth Fund/VA dated 5/1/98: Filed with Post-Effective  Amendment No.
32 (4/29/98), and incorporated herein by reference.

     (ii) General Distributors  Agreement for Service shares of Oppenheimer Bond
Fund/VA dated 5/1/98: Filed with Post-Effective  Amendment No. 32 (4/29/98), and
incorporated herein by reference.

     (iii)  General  Distributors  Agreement for Service  shares of  Oppenheimer
Capital Appreciation  Fund/VA dated 5/1/98: Filed with Post-Effective  Amendment
No. 32 (4/29/98), and incorporated herein by reference.

     (iv)  General  Distributors  Agreement  for Service  shares of  Oppenheimer
Global Securities Fund/VA dated 5/1/98: Filed with Post-Effective  Amendment No.
32 (4/29/98), and incorporated herein by reference.

     (v) General  Distributors  Agreement for Service shares of Oppenheimer High
Income  Fund/VA  dated  5/1/98:  Filed  with  Post-Effective  Amendment  No.  32
(4/29/98), and incorporated herein by reference.

     (vi) General Distributors  Agreement for Service shares of Oppenheimer Main
Street  Growth &  Income  Fund/VA dated  5/1/98:  Filed with  Post-Effective
Amendment 32 (4/29/98), and incorporated herein by reference.

     (vii) General Distributors Agreement for Service shares of Oppenheimer Main
Street Small Cap Fund/VA dated 5/1/98:  Filed with Post-Effective  Amendment No.
32 (4/29/98), and incorporated herein by reference.

     (viii)  General  Distributors  Agreement for Service  shares of Oppenheimer
Money  Fund/VA  dated  5/1/98:  Filed  with  Post-Effective   Amendment  No.  32
(4/29/98), and incorporated herein by reference.

     (ix)  General  Distributors  Agreement  for Service  shares of  Oppenheimer
Multiple Strategies Fund/VA dated 5/1/98:  Filed with  Post-Effective  Amendment
No. 32 (4/29/98), and incorporated herein by reference.

     (x)  General  Distributors  Agreement  for  Service  shares of  Oppenheimer
Strategic Bond Fund/VA dated 5/1/98: Filed with Post-Effective  Amendment No. 32
(4/29/98), and incorporated herein by reference.

     (xi) General Distributors Agreement for Service shares of Oppenheimer Value
Fund/VA dated 10/22/02: Filed with Registrant's  Post-Effective Amendment No. 39
(12/20/02) and incorporated herein by reference.

     (f)   Form   of   Deferred   Compensation   Agreement   for   Disinterested
Trustees/Directors: Previously filed with Post-Effective Amendment No. 40 to the
Registration  Statement  of  Oppenheimer  High Yield Fund  (Reg.  No.  2-62076),
(10/26/98), and incorporated herein by reference.

     (g) (i) Global Custody  Agreement dated August 16, 2002:  Previously  filed
with  Post-Effective   Amendment  No.  51  to  the  Registration   Statement  of
Oppenheimer  Capital  Appreciation  Fund (Reg.  No.  2-69719),  (10/23/06),  and
incorporated herein by reference.

     (ii) Amendment dated October 2, 2003 to the Global Custody  Agreement dated
August 16, 2002:  Previously  filed with  Pre-Effective  Amendment  No. 1 to the
Registration  Statement  of  Oppenheimer  Principal  Protected  Trust  II  (Reg.
333-108093), (11/6/03), and incorporated herein by reference.

     (h) Not applicable.

     (i) (i) Opinion and Consent of Counsel dated 3/14/85: Previously filed with
Registrant's Pre-Effective Amendment No. 1 (3/20/85),  refiled with Registrant's
Post-Effective  Amendment  No. 27 (4/27/95)  pursuant to Item 102 of  Regulation
S-T, and incorporated herein by reference.

     (ii) Opinion and Consent of Counsel dated  4/28/86:  Previously  filed with
Registrant's Post-Effective Amendment No. 5 (8/12/86), refiled with Registrant's
Post-Effective  Amendment  No. 27 (4/27/95)  pursuant to Item 102 of  Regulation
S-T, and incorporated herein by reference.

     (iii) Opinion and Consent of Counsel dated 7/31/86:  Previously  filed with
Registrant's Post-Effective Amendment No. 5 (8/12/86), refiled with Registrant's
Post-Effective  Amendment  No. 27 (4/27/95)  pursuant to Item 102 of  Regulation
S-T, and incorporated herein by reference.

     (iv) Opinion and Consent of Counsel dated  1/21/87:  Previously  filed with
Registrant's  Post-Effective Amendment No. 7 (2/6/87), refiled with Registrant's
Post-Effective  Amendment No. 27  (4/27/95),  pursuant to Item 102 of Regulation
S-T, and incorporated herein by reference.

     (v) Opinion and Consent of Counsel  dated July 31, 1990:  Previously  filed
with  Registrant's  Post-Effective  Amendment  No. 15  (9/19/90),  refiled  with
Registrant's  Post-Effective  Amendment No. 27 (4/27/95) pursuant to Item 102 of
Regulation S-T, and incorporated herein by reference.

     (vi) Opinion and Consent of Counsel dated April 23, 1993:  Previously filed
with  Registrant's  Post-Effective  Amendment  No. 22  (4/30/93),  refiled  with
Registrant's  Post-Effective  Amendment No. 27 (4/27/95) pursuant to Item 102 of
Regulation S-T, and incorporated herein by reference.

     (vii)  Opinion and  Consent of Counsel  dated  April 18,  1995:  Filed with
Post-Effective Amendment No. 29 (4/22/96), and incorporated herein by reference.

     (viii) Opinion and Consent of Counsel dated May 1, 1998:  Previously  filed
with Registrant's  Post-Effective  Amendment No. 35 (4/26/00),  and incorporated
herein by reference.

     (ix) Opinion and Consent of Counsel dated 12/20/02:  Previously  filed with
Registrant's Post-Effective Amendment No. 45 (04/28/05), and incorporated herein
by reference.

     (j) Independent Registered Public Accounting Firm's Consent: To be filed by
Amendment.

(k)   Not applicable.

     (l) Investment  Letter dated 3/14/85 from Monarch Life Insurance Company to
Registrant:  Previously filed with Registrant's  Post-Effective Amendment No. 37
(4/24/02), and incorporated herein by reference.

     (m) (i) Amended and Restated  Distribution  and Service Plan and  Agreement
for Service shares of  Oppenheimer  Aggressive  Growth  Fund/VA dated  10/28/05:
Previously filed with Registrant's  Post-Effective  Amendment No. 48 (04/28/06),
and incorporated herein by reference.

     (ii) Amended and Restated  Distribution  and Service Plan and Agreement for
Service shares of Oppenheimer Balanced Fund/VA dated 10/28/05:  Previously filed
with Registrant's  Post-Effective Amendment No. 48 (04/28/06),  and incorporated
herein by reference.

     (iii) Amended and Restated  Distribution and Service Plan and Agreement for
Service  shares of  Oppenheimer  Capital  Appreciation  Fund/VA dated  10/28/05:
Previously filed with Registrant's  Post-Effective  Amendment No. 48 (04/28/06),
and incorporated herein by reference.

     (iv) Amended and Restated  Distribution  and Service Plan and Agreement for
Service shares of Oppenheimer Core Bond Fund/VA dated 10/28/05: Previously filed
with Registrant's  Post-Effective Amendment No. 48 (04/28/06),  and incorporated
herein by reference.

     (v) Amended and Restated  Distribution  and Service Plan and  Agreement for
Service  shares  of  Oppenheimer   Global  Securities  Fund/VA  dated  10/28/05:
Previously filed with Registrant's  Post-Effective  Amendment No. 48 (04/28/06),
and incorporated herein by reference.

     (vi) Amended and Restated  Service Plan and Agreement for Class 4 shares of
Oppenheimer  Global  Securities  Fund/VA dated 10/28/05:  Previously  filed with
Registrant's Post-Effective Amendment No. 48 (04/28/06), and incorporated herein
by reference.

     (vii) Amended and Restated  Distribution and Service Plan and Agreement for
Service shares of Oppenheimer  High Income  Fund/VA dated  10/28/05:  Previously
filed  with  Registrant's   Post-Effective  Amendment  No.  48  (04/28/06),  and
incorporated herein by reference.

     (viii)  Amended and Restated  Service Plan and Agreement for Class 4 shares
of Oppenheimer High Income Fund/VA dated 4/30/06: To be filed by Amendment.

     (ix) Amended and Restated  Distribution  and Service Plan and Agreement for
Service shares of Oppenheimer  Main Street  Fund/VA dated  10/28/05:  Previously
filed  with  Registrant's   Post-Effective  Amendment  No.  48  (04/28/06),  and
incorporated herein by reference.

     (x) Amended and Restated  Distribution  and Service Plan and  Agreement for
Service  shares of  Oppenheimer  Main Street Small Cap Fund/VA  dated  10/28/05:
Previously filed with Registrant's  Post-Effective  Amendment No. 48 (04/28/06),
and incorporated herein by reference.

     (xi) Amended and Restated  Distribution  and Service Plan and Agreement for
Service shares of Oppenheimer  Money Fund/VA dated  10/28/05:  Previously  filed
with Registrant's  Post-Effective Amendment No. 48 (04/28/06),  and incorporated
herein by reference.

     (xii) Amended and Restated  Distribution and Service Plan and Agreement for
Service shares of Oppenheimer Strategic Bond Fund/VA dated 10/28/05:  Previously
filed  with  Registrant's   Post-Effective  Amendment  No.  48  (04/28/06),  and
incorporated herein by reference.

     (xiii) Amended and Restated Distribution and Service Plan and Agreement for
Service shares of Oppenheimer  Value Fund /VA dated 10/28/05:  Previously  filed
with Registrant's  Post-Effective Amendment No. 48 (04/28/06),  and incorporated
herein by reference.

     (n) Oppenheimer  Funds Multiple Class Plan under Rule 18f-3 updated through
10/24/06:   Previously  filed  with  Post-Effective  Amendment  No.  62  to  the
Registration  Statement of Oppenheimer  Capital Income Fund (Reg. No.  2-33043),
11/21/06, and incorporated herein by reference.

     (o) Powers of Attorney dated  December 13, 2004 for all  Trustees/Directors
and  Officers:  Previously  filed with  Post-Effective  Amendment  No. 44 to the
Registration Statement of Oppenheimer Variable Account Funds (Reg. No. 2-93177),
(2/25/05), and incorporated herein by reference.

     (p)  Amended and  Restated  Code of Ethics of the  Oppenheimer  Funds dated
March  31,  2006  under  Rule  17j-1  of the  Investment  Company  Act of  1940:
Previously  filed  with  Post-Effective  Amendment  No.  13 to the  Registration
Statement  of  Oppenheimer  MidCap  Fund (Reg.  No.  333-31533),  (4/7/06),  and
incorporated herein by reference.

Item 24. - Persons Controlled by or Under Common Control with the Fund

None.

Item 25. - Indemnification

     Reference  is made to the  provisions  of  Article  Seven  of  Registrant's
Amended  and  Restated  Declaration  of  Trust  filed as  Exhibit  23(a) to this
Registration Statement, and incorporated herein by reference.

     Insofar as indemnification for liabilities arising under the Securities Act
of 1933 may be  permitted  to  trustees,  officers  and  controlling  persons of
Registrant  pursuant to the foregoing  provisions or otherwise,  Registrant  has
been advised that in the opinion of the Securities and Exchange  Commission such
indemnification  is against  public policy as expressed in the Securities Act of
1933  and  is,  therefore,   unenforceable.  In  the  event  that  a  claim  for
indemnification  against such liabilities  (other than the payment by Registrant
of expenses  incurred  or paid by a trustee,  officer or  controlling  person of
Registrant  in the  successful  defense of any action,  suit or  proceeding)  is
asserted by such trustee, officer or controlling person, Registrant will, unless
in the  opinion  of its  counsel  the matter  has been  settled  by  controlling
precedent,  submit to a court of appropriate  jurisdiction  the question whether
such  indemnification  by it is  against  public  policy  as  expressed  in  the
Securities  Act of 1933 and will be governed by the final  adjudication  of such
issue.

Item 26. - Business and Other Connections of the Investment Adviser

     (a) OppenheimerFunds,  Inc. is the investment adviser of the Registrant; it
and  certain  subsidiaries  and  affiliates  act in the same  capacity  to other
investment  companies,  including without  limitation those described in Parts A
and B hereof and listed in Item 26(b) below.

     (b)  There  is  set  forth  below  information  as to any  other  business,
profession, vocation or employment of a substantial nature in which each officer
and  director of  OppenheimerFunds,  Inc. is, or at any time during the past two
fiscal  years has been,  engaged for  his/her own account or in the  capacity of
director, officer, employee, partner or trustee.

- --------------------------------------------------------------------------------
Name and Current Position
with OppenheimerFunds, Inc. Other Business and Connections  During the Past Two
                            Years
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Timothy L. Abbuhl,          Vice  President  of  OppenheimerFunds  Distributor,
Vice President              Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert Agan,                Senior  Vice  President  of  Shareholder  Financial
Senior Vice President       Services,  Inc. and  Shareholders  Services,  Inc.;
                            Vice  President  of  OppenheimerFunds  Distributor,
                            Inc.,  Centennial Asset Management  Corporation and
                            OFI Private Investments Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Carl Algermissen,           Formerly   Associate  Counsel  &  Legal  Compliance
Vice President & Associate  Officer at Great West-Life & Annuity  Insurance Co.
Counsel                     (February 2004-October 2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michael Amato,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Erik Anderson,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Tracey Beck Apostolopoulos, None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Janette Aprilante,          Secretary  (since  December  2001)  of:  Centennial
Vice President & Secretary  Asset  Management   Corporation,   OppenheimerFunds
                            Distributor,  Inc.,  HarbourView  Asset  Management
                            Corporation  (since  June 2003),  Oppenheimer  Real
                            Asset  Management,   Inc.,   Shareholder  Financial
                            Services,   Inc.,   Shareholder   Services,   Inc.,
                            Trinity  Investment  Management  Corporation (since
                            January  2005),  OppenheimerFunds  Legacy  Program,
                            OFI Private  Investments Inc. (since June 2003) and
                            OFI  Institutional  Asset  Management,  Inc. (since
                            June  2003).   Assistant  Secretary  of  OFI  Trust
                            Company (since December 2001).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Hany S. Ayad,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert Baker,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
James F. Bailey,            Senior  Vice  President  of  Shareholder  Services,
Senior Vice President       Inc.  (since March 2006).  Formerly Vice  President
                            at T. Row  Price  Group  (September  2000 - January
                            2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michael Baldwin,            President  and  Director of  Shareholder  Financial
Executive Vice President    Services,   Inc.  and  Shareholder  Services,  Inc.
                            Formerly  Managing Director at Deutsche Bank (March
                            2001 - March 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John Michael Banta,         None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Joanne Bardell,             None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Adam Bass,                  None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kevin Baum,                 None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jeff Baumgartner,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Marc Baylin,                Formerly  Portfolio  Manager at J.P.  Morgan  (June
Vice President              2002-August 2005.)
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Todd Becerra,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lalit K. Behal              Assistant    Secretary   of    HarbourView    Asset
Assistant Vice President    Management Corporation.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kathleen Beichert,          Vice  President  of  OppenheimerFunds  Distributor,
Senior Vice President       Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Gerald B. Bellamy,          Assistant  Vice  President  (Sales  Manager  of the
Assistant Vice President    International  Division) of OFI Institutional Asset
                            Management, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Erik S. Berg,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert Bertucci,            None
Assistant Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Rajeev Bhaman,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Craig Billings,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Mark Binning,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert J. Bishop,           Treasurer (since October 2003) of  OppenheimerFunds
Vice President              Distributor,  Inc. and Centennial  Asset Management
                            Corporation.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Beth Bleimehl,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John R. Blomfield,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lisa I. Bloomberg,          None.
Vice President & Associate
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Veronika Boesch,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Chad Boll,                  None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Antulio N. Bomfim,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michelle Borre Massick,     None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lori E. Bostrom,            Formerly  Vice  President  &  Corporate  Counsel at
Vice President & Senior     Prudential  Financial Inc. (October 2002 - November
Counsel                     2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lisa Bourgeois,             Assistant Vice  President of Shareholder  Services,
Assistant Vice President    Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John Boydell,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Garrett C. Broadrup         Formerly  an  Associate  at  Davis  Polk &  Wardell
Assistant Vice President &  (October 2002 - October 2006)
Assistant Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michael Bromberg,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Joan Brunelle,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kristine Bryan-Levin,       Formerly  Senior Vice  President at Brown  Brothers
Vice President              Harriman (November 2002 - May 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Stephanie Bullington,       Formerly   Fund   Accounting   Manager  at  Madison
Assistant Vice President    Capital  Management  Company  (July  2005 - October
                            2005 and Fund  Accounting  Officer  at  Butterfield
                            Fund  Services  (Bermuda)  Limited (a wholly  owned
                            subsidiary  of the Bank of NT  Butterfield  & Sons)
                            (September 2003 - June 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Paul Burke,                 None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Mark Burns,                 None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Geoffrey Caan,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Patrick Campbell,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Catherine Carroll,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Debra Casey,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Maria Castro,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lisa Chaffee,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Charles Chibnik,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Patrick Sheng Chu,          None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brett Clark,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
H.C. Digby Clements,        None
Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Peter V. Cocuzza,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Gerald James Concepcion,    Formerly  (until  November  2004) an RIA  Marketing
Assistant Vice President    Associate of OppenheimerFunds, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert Corbett,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Susan Cornwell,             Senior  Vice  President  of  Shareholder  Financial
Senior Vice President       Services,  Inc.  and  Shareholder  Services,  Inc.;
                            Vice  President  of  OppenheimerFunds  Distributor,
                            Inc.,  Centennial Asset Management  Corporation and
                            OppenheimerFunds Legacy Program.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Cheryl Corrigan,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Belinda J. Cosper,          None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Scott Cottier,              None
Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Laura Coulston,             None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
George Curry,               Vice  President  of  OppenheimerFunds  Distributor,
Vice President              Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Julie C. Cusker,            None
Assistant Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kevin Dachille,             Formerly   Fixed   Income   Director   at  National
Vice President              Railroad  Retirement  Investment  Trust (May 2003 -
                            May 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John Damian,                None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Richard Demarco,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Craig P. Dinsell,           None
Executive Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Randall C. Dishmon,         None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Gavin Dobson,               Formerly  President at Britannic  Asset  Management
Vice President              International (September 2001 - May 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Rebecca K. Dolan,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Steven D. Dombrower,        Senior Vice  President  of OFI Private  Investments
Vice President              Inc.;    Vice    President   of    OppenheimerFunds
                            Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Thomas Doyle,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Bruce C. Dunbar,            None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brian Dvorak,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Richard Edmiston,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
A. Taylor Edwards,          Formerly  Associate at Dechert LLP (September  2000
Vice President & Assistant  - December 2005).
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Venkat Eleswarapu,          Formerly  Associate  Professor  of Finance at Texas
Vice President              Tech  University  (July 2005 -  December  2005) and
                            Assistant   Professor   of  Finance   at   Southern
                            Methodist University (January 1999 - May 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Daniel R. Engstrom,         None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
James Robert Erven          None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
George R. Evans,            None
Senior Vice President &
Director of International
Equities
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Edward N. Everett,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kathy Faber,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David Falicia,              None  Assistant  Secretary  (as of  July  2004)  of
Assistant Vice President    HarbourView Asset Management Corporation.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Matthew Farkas,             Formerly  Associate at Epstein Becker & Green, P.C.
Assistant Vice President    (September 2000 - March 2006).
and Assistant Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kristie Feinberg,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Emmanuel Ferreira,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Ronald H. Fielding,         Vice  President  of  OppenheimerFunds  Distributor,
Senior Vice President;      Inc.;  Director  of ICI Mutual  Insurance  Company;
Chairman of the Rochester   Governor  of St.  John's  College;  Chairman of the
Division                    Board  of  Directors  of  International  Museum  of
                            Photography at George Eastman House.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Bradley G. Finkle,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John E. Forrest,            Senior   Vice    President   of    OppenheimerFunds
Senior Vice President       Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David Foxhoven,             Assistant   Vice   President  of   OppenheimerFunds
Vice President              Legacy Program.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Colleen M. Franca,          None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Barbara Fraser,             Formerly  Attorney in Private  Practice (April 2000
Vice President & Associate  - November 2005).
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Thomas Frengillo,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Dominic Freud,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Dan Gagliardo,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Hazem Gamal,                None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Seth Gelman,                None.
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Timothy Gerlach,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Subrata Ghose,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Charles W. Gilbert,         None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kurt Gibson,                Formerly  Manager at Barclays Capital (January 2002
Assistant Vice President    - April 2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Phillip S. Gillespie,       None.
Senior Vice President &
Assistant Secretary
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Alan C. Gilston,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jacqueline Girvin-Harkins,  None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jill E. Glazerman,          None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Benjamin J. Gord,           Vice  President  of  HarbourView  Asset  Management
Vice President              Corporation   and   of  OFI   Institutional   Asset
                            Management, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Leyla Greengard,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert B. Grill,            None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Carol Guttzeit,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert Haley,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Marilyn Hall,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kelly Haney,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Steve Hauenstein,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert W. Hawkins,          Formerly an  Associate at Shearman and Sterling LLP
Vice President & Assistant  (July 2004 - August 2005).
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Thomas B. Hayes,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jennifer Heathwood,         None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Heidi Heikenfeld,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Annika Helgerson,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Daniel Hermann,             None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Dennis Hess,                None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Joseph Higgins,             Vice   President   of   OFI   Institutional   Asset
Vice President              Management, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Dorothy F. Hirshman,        None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Daniel Hoelscher,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brian Hourihan,             Assistant  Secretary  of  OFI  Institutional  Asset
Vice President & Associate  Management,  Inc. (since April 2006). Formerly Vice
Counsel                     President  and  Senior  Counsel  at   Massachusetts
                            Financial Service Company (June 2004 - March 2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Edward Hrybenko,            Vice  President  of  OppenheimerFunds  Distributor,
Vice President              Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Scott T. Huebl,             Assistant   Vice   President  of   OppenheimerFunds
Vice President              Legacy Program.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Margaret Hui,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Dana Hunter,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John Huttlin,               Senior   Vice    President    (Director    of   the
Vice President              International  Division)  (since  January  2004) of
                            OFI Institutional Asset Management,  Inc.; Director
                            (since     June    2003)    of     OppenheimerFunds
                            International Distributor Limited.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
James G. Hyland,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kelly Bridget Ireland,      None.
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kathleen T. Ives,           Vice   President   and   Assistant   Secretary   of
Vice President, Senior      OppenheimerFunds  Distributor, Inc. and Shareholder
Counsel & Assistant         Services,  Inc.;  Assistant Secretary of Centennial
Secretary                   Asset  Management   Corporation,   OppenheimerFunds
                            Legacy Program and Shareholder  Financial Services,
                            Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
William Jaume,              Senior  Vice   President   of   HarbourView   Asset
Vice President              Management  Corporation and OFI Institutional Asset
                            Management, Inc.; Director of OFI Trust Company.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Frank V. Jennings,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John Jennings,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lisa Kadehjian,             Formerly Vice  President,  Compensation  Manager at
Assistant Vice President    The Bank of New York (November 1996-November 2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Charles Kandilis,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Amee Kantesaria,            Formerly  Counsel  at  Massachusetts   Mutual  Life
Assistant Vice President    Insurance Company
                            (May 2005-December 2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Rezo Kanovich,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Thomas W. Keffer,           None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michael Keogh,              Vice  President  of  OppenheimerFunds  Distributor,
Vice President              Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John Kiernan,               Formerly  Vice  President  and  Senior   Compliance
Assistant Vice President &  Officer,   Guardian  Trust  Company,   FSB  at  The
Marketing Compliance        Guardian Life  Insurance  Company of America (since
Manager                     February 1998 - November 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Audrey Kiszla               Formerly Vice  President at First Horizon  Merchant
Vice President              Services  (December  2005- May 2006);  Director  at
                            Janus (January 1998 - August 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lisa Klassen                None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Martin S. Korn,             None.
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brian Kramer,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Gloria LaFond,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lisa Lamentino,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Tracey Lange,               Vice  President  of  OppenheimerFunds  Distributor,
Vice President              Inc. and OFI Private Investments Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jeffrey P. Lagarce,         President of OFI  Institutional  Asset  Management,
Senior Vice President       Inc. as of January 2005.  Formerly  Executive  Vice
                            President-Head  of  Fidelity   Tax-Exempt  Services
                            Business    at   Fidelity    Investments    (August
                            1996-January 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John Latino,                None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kristina Lawrence,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Gayle Leavitt,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Christopher M. Leavy,       None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kevin Lee,                  Formerly  Vice  President  at Delaware  Investments
Vice President              (October 2000 - February 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Randy Legg,                 None
Vice President & Assistant
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Laura Leitzinger,           Senior  Vice  President  of  Shareholder  Services,
Senior Vice President       Inc. and Shareholder Financial Services, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Justin Leverenz,            None  Formerly,  a  research/technology  analyst at
Vice President              Goldman Sachs, Taiwan (May 2002-May 2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michael S. Levine,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brian Levitt,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Gang Li,                    None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Shanquan Li,                None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Julie A. Libby,             Senior Vice  President  of OFI Private  Investments
Senior Vice President       Inc.  Formerly  Executive  Vice  President  & Chief
                            Operating  Officer at Fred Alger  Management,  Inc.
                            (July 1996 - February 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Daniel Lifshey,             None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Mitchell J. Lindauer,       None
Vice President & Assistant
General Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Bill Linden,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Malissa B. Lischin,         Assistant   Vice   President  of   OppenheimerFunds
Vice President              Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David P. Lolli,             None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Daniel G. Loughran          None
Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Patricia Lovett,            Vice President of Shareholder  Financial  Services,
Vice President              Inc.  and  Senior  Vice  President  of  Shareholder
                            Services, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Misha Lozovik,              Formerly  Senior  Director at Clinical  Development
Vice President              Capital   LLC/Care   Capital  LLC  (August  2002  -
                            October 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Steven Lucaccini,           Formerly  Director  and High  Yield  Analyst at UBS
Assistant Vice President    Global  Asset  Management  (November  2001 -  April
                            2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Dongyan Ma,                 None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Steve Macchia,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Mark H. Madden,             None.
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jerry Mandzij,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Angelo G. Manioudakis       Senior  Vice   President   of   HarbourView   Asset
Senior Vice President       Management  Corporation  and of  OFI  Institutional
                            Asset Management, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Carolyn Maxson,             None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
William T. Mazzafro,        Formerly  self-employed as a consultant  securities
Assistant Vice President    (January 2004 - December 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Trudi McKenna,              Formerly  Leadership   Development   Supervisor  at
Assistant Vice President    JetBlue Airways (July 2003 - October 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jay Mewhirter,              Formerly  Director of  Application  Development  at
Vice President              AMVESCAP (September 1999 - March 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Elizabeth McCormack,        Vice   President   and   Assistant   Secretary   of
Vice President              HarbourView Asset Management Corporation.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Joseph McDonnell,           Formerly  Senior  Vice  President  at Lehman  Bros.
Vice President              (April 1995 - March 2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Joseph McGovern,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Charles L. McKenzie,        Chairman of the Board,  Director,  Chief  Executive
Senior Vice President       Officer  and   President  of  OFI  Trust   Company;
                            Chairman,    Chief   Executive    Officer,    Chief
                            Investment    Officer    and    Director   of   OFI
                            Institutional   Asset   Management,   Inc.;   Chief
                            Executive  Officer,   President,   Senior  Managing
                            Director   and   Director  of   HarbourView   Asset
                            Management   Corporation;    Chairman,   President;
                            Director   of   Trinity    Investment    Management
                            Corporation and Vice President of Oppenheimer  Real
                            Asset Management, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
William McNamara            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michael Medev,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lucienne Mercogliano,       None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Andrew J. Mika,             None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jan Miller,                 Formerly a  Supervisor  at Janus (May  2004-October
Assistant Vice President    2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Heather Minks               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Rejeev Mohammed,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Nikolaos D. Monoyios,       None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jill Mulcahy,               None
Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John V. Murphy,             President and  Management  Director of  Oppenheimer
Chairman, President, Chief  Acquisition   Corp.;   President  and  Director  of
Executive Officer &         Oppenheimer Real Asset Management,  Inc.;  Chairman
Director                    and  Director of  Shareholder  Services,  Inc.  and
                            Shareholder  Financial Services,  Inc.; Director of
                            Centennial    Asset     Management     Corporation,
                            OppenheimerFunds     Distributor,     Inc.,     OFI
                            Institutional   Asset  Management,   Inc.,  Trinity
                            Investment  Management  Corporation,  Tremont Group
                            Holdings,   Inc.,   HarbourView   Asset  Management
                            Corporation  and  OFI  Private   Investments  Inc.;
                            Executive  Vice President of  Massachusetts  Mutual
                            Life   Insurance    Company;    Director   of   DLB
                            Acquisition   Corporation;    a   member   of   the
                            Investment Company Institute's Board of Governors.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Meaghan Murphy,             Formerly Marketing  Professional,  RFP Writer at JP
Assistant Vice President    Morgan  Fleming  Asset   Management   (May  2002  -
                            October 2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Suzanne Murphy,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Thomas J. Murray,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kenneth Nadler,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Paul Newman,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Richard Nichols,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
James B. O'Connell,         Formerly    a   Senior    Designer    Manager    of
Assistant Vice President    OppenheimerFunds,   Inc.  (April  2002  -  December
                            2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Matthew O'Donnell,          None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Tony Oh,                    Formerly  Director  of SEC  Reporting  at  Teletech
Assistant Vice President    Holdings (July 2004 - April 2005.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John O'Hare,                None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John J. Okray,              Formerly Vice President,  Head of Trust  Operations
Vice President              at Lehman Brothers (June 2004-October 2004)
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lerae A. Palumbo,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Anthony Parish,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kathleen Patton,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David P. Pellegrino,        None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Allison C. Pells,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert H. Pemble,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lori L. Penna,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brian Petersen,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Marmeline Petion-Midy,      None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David Pfeffer,              Senior  Vice   President   of   HarbourView   Asset
Senior Vice President &     Management Corporation since February 2004.
Chief Financial Officer
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Sanjeev Phansalkar,         Formerly   Consultant  at  The  Solomon-Page  Group
Assistant Vice President    (October 2004 - September 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
James F. Phillips,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Scott Phillips,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Gary Pilc,                  None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John Piper,                 Assistant Vice  President of Shareholder  Services,
Assistant Vice President    Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jeaneen Pisarra,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Nicolas Pisciotti,          Formerly  Assistant  Vice  President  at ING (April
Assistant Vice President    2002 - May 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David Poiesz,               None
Senior Vice President,
Head of Growth Equity
Investments
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Sergei Polevikov,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Semyon Polyak,              Formerly Vice  President and  Co-Portfolio  Manager
Vice President              at Pioneer Investments (June 1998 - August 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jeffrey Portnoy,            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David Preuss,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Ellen Puckett,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jane C. Putnam,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Paul Quarles,               Formerly a Principal at AIM Management  Group, Inc.
Assistant Vice President    (October 1997-October 2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michael E. Quinn,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Julie S. Radtke,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Norma J. Rapini,            None
Assistant Vice President :
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Corry E. Read,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Marc Reinganum,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jill Reiter,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Eric Rhodes,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Eric Richter,               Vice  President  of  HarbourView  Asset  Management
Vice President              Corporation.  Formerly Investment Officer at Alaska
                            Permanent Fund  Corporation  (April 2005 - February
                            2006);  Vice President at Loomis Sayles & Co. (July
                            1997 - April 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Claire Ring,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Grace Roberts,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David Robertson,            Senior   Vice    President   of    OppenheimerFunds
Senior Vice President       Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert Robis,               Formerly a Proprietary  Trader at J.P. Morgan Chase
Assistant Vice President    & Co. (May 2004-May 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Antoinette Rodriguez,       None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Stacey Roode,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jeffrey S. Rosen,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Stacy Roth,                 None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Adrienne Ruffle,            Formerly an  Associate  with Sidley  Austin Brown &
Vice President & Assistant  Wood LLP (September 2002-February 2005).
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kim Russomanno,             None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Gerald Rutledge,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Julie Anne Ryan,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Timothy Ryan,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Rohit Sah,                  None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Valerie Sanders,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Rudi W. Schadt,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Ellen P. Schoenfeld,        None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Patrick Schneider           Formerly  Human  Resources  Manager at ADT Security
Assistant Vice President    Services (December 2001 - July 2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Mary Beth Schellhorn,       Formerly  Human   Resources   Generalist  at  Misys
Assistant Vice President    Banking Systems (November 2000 - June 2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Scott A. Schwegel,          None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Allan P. Sedmak             None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jennifer L. Sexton,         Senior Vice  President  of OFI Private  Investments
Vice President              Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Asutosh Shah,               Formerly   Vice    President   at   Merrill   Lynch
Vice President              Investment   Managers  (February  2002  -  February
                            2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kamal Shah,                 Formerly  Senior Vice  President  Chief  Technology
Vice President              Officer at Tremont Capital  Management  (March 1998
                            - July 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Nava Sharma,                None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Thomas Siomades,            Formerly Vice  President,  Portfolio  Management at
Vice President              Curian  Capital  LLC  (December  2002  -  September
                            2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
David C. Sitgreaves,        None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Enrique H. Smith,           None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Louis Sortino,              None
Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Keith J. Spencer,           None
Senior Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Marco Antonio Spinar,       None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brett Stein                 Formerly  Vice  President  of  Client  Services  at
Vice President              XAware, Inc. (October 2002 - August 2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Richard A. Stein,           None
Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Arthur P. Steinmetz,        Senior  Vice   President   of   HarbourView   Asset
Senior Vice President       Management Corporation.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jennifer Stevens,           None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Benjamin Stewart            None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
John P. Stoma,              Senior   Vice    President   of    OppenheimerFunds
Senior Vice President       Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Amy Sullivan,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Deborah A. Sullivan,        Secretary of OFI Trust Company.
Vice President & Assistant
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Michael Sussman,            Vice  President  of  OppenheimerFunds  Distributor,
Vice President              Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Thomas Swaney,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brian C. Szilagyi,          Director of Financial  Reporting and  Compliance at
Assistant Vice President    First Data Corporation (April 2003-June 2004).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Matthew Tartaglia,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Martin Telles,              Senior   Vice    President   of    OppenheimerFunds
Senior Vice President       Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Vincent Toner,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Melinda Trujillo,           Formerly  Senior  Manager at CoBank,  ACB  (January
Assistant Vice President    2004 - April 2006).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Leonid Tsvayg,              None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Keith Tucker,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Cameron Ullyat,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Angela Uttaro,              None
Assistant Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Mark S. Vandehey,           Vice  President  and Chief  Compliance  Officer  of
Senior Vice President &     OppenheimerFunds   Distributor,   Inc.,  Centennial
Chief Compliance Officer    Asset   Management   Corporation   and  Shareholder
                            Services,   Inc.;  Chief   Compliance   Officer  of
                            HarbourView  Asset  Management  Corporation,   Real
                            Asset  Management,   Inc.,   Shareholder  Financial
                            Services,   Inc.,  Trinity  Investment   Management
                            Corporation,  OppenheimerFunds  Legacy Program, OFI
                            Private  Investments Inc. and OFI Trust Company and
                            OFI Institutional Asset Management, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Maureen Van Norstrand,      None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Nancy Vann,                 Formerly   Assistant  General  Counsel  at  Reserve
Vice President & Assistant  Management Company, Inc. (April to December 2004).
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Rene Vecka,                 None
Assistant Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Vincent Vermette,           Assistant   Vice   President  of   OppenheimerFunds
Assistant Vice President    Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Elaine Villas-Obusan,       None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Phillip F. Vottiero,        None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lisa Walsh,                 None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Jerry A. Webman,            Senior  Vice   President   of   HarbourView   Asset
Senior Vice President       Management Corporation.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Christopher D. Weiler,      None
Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Adam Weiner,                None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Barry D. Weiss,             Vice  President  of  HarbourView  Asset  Management
Vice President              Corporation  and  of  Centennial  Asset  Management
                            Corporation.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Melissa Lynn Weiss,         None
Vice President & Associate
Counsel
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Christine Wells,            None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Joseph J. Welsh,            Vice  President  of  HarbourView  Asset  Management
Vice President              Corporation.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Diederick Werdmolder,       Director  of  OppenheimerFunds  International  Ltd.
Senior Vice President       and   OppenheimerFunds   plc  and  OppenheimerFunds
                            International   Distributor  Limited;  Senior  Vice
                            President  (Managing  Director of the International
                            Division) of OFI  Institutional  Asset  Management,
                            Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Catherine M. White,         Assistant   Vice   President  of   OppenheimerFunds
Assistant Vice President    Distributor,  Inc.;  member of the American Society
                            of Pension Actuaries (ASPA) since 1995.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
William L. Wilby,           None
Senior Vice President &
Senior Investment Officer,
Director of Equities
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Troy Willis,                None
Vice President:
Rochester Division
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Donna M. Winn,              President,  Chief  Executive  Officer & Director of
Senior Vice President       OFI Private  Investments Inc.; Director & President
                            of  OppenheimerFunds  Legacy  Program;  Senior Vice
                            President of OppenheimerFunds Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Philip Witkower,            Senior   Vice    President   of    OppenheimerFunds
Senior Vice President       Distributor, Inc.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Brian W. Wixted,            Treasurer   of   HarbourView    Asset    Management
Senior Vice President &     Corporation;  OppenheimerFunds  International Ltd.,
Treasurer                   Oppenheimer    Real   Asset    Management,    Inc.,
                            Shareholder Services,  Inc.,  Shareholder Financial
                            Services,  Inc., OFI Private  Investments Inc., OFI
                            Institutional      Asset     Management,      Inc.,
                            OppenheimerFunds  plc and  OppenheimerFunds  Legacy
                            Program;  Treasurer and Chief Financial  Officer of
                            OFI   Trust   Company;   Assistant   Treasurer   of
                            Oppenheimer Acquisition Corp.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Carol E. Wolf,              Senior  Vice   President   of   HarbourView   Asset
Senior Vice President       Management  Corporation  and  of  Centennial  Asset
                            Management Corporation;  serves on the Board of the
                            Colorado Ballet.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Meredith Wolf               None.
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Oliver Wolff,               None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Kurt Wolfgruber,            Director   of   Tremont   Group   Holdings,   Inc.,
Executive Vice President,   HarbourView  Asset  Management  Corporation and OFI
Chief Investment Officer &  Institutional  Asset  Management,  Inc. (since June
Director                    2003).    Management    Director   of   Oppenheimer
                            Acquisition Corp. (since December 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Caleb C. Wong,              None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Edward C. Yoensky,          None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Geoff Youell,               Formerly   Principal   Consultant   at  XAware  Inc
Assistant Vice President    (January 2004 - June 2005).
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Lucy Zachman,               None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Robert G. Zack              General  Counsel  of  Centennial  Asset  Management
Executive Vice President &  Corporation;   General   Counsel  and  Director  of
General Counsel             OppenheimerFunds  Distributor,  Inc.;  Senior  Vice
                            President and General Counsel of HarbourView  Asset
                            Management  Corporation and OFI Institutional Asset
                            Management,  Inc.;  Senior Vice President,  General
                            Counsel  and  Director  of  Shareholder   Financial
                            Services,  Inc.,  Shareholder  Services,  Inc., OFI
                            Private  Investments  Inc.  and OFI Trust  Company;
                            Director     and     Assistant     Secretary     of
                            OppenheimerFunds      International     Ltd     and
                            OppenheimerFunds  plc;  Vice  President,  Secretary
                            and  General  Counsel  of  Oppenheimer  Acquisition
                            Corp.;   Director   of   Oppenheimer   Real   Asset
                            Management,      Inc.     and      OppenheimerFunds
                            International  Distributor Limited;  Vice President
                            of OppenheimerFunds Legacy Program.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Neal A. Zamore,             None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Anna Zatulovskaya,          None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Mark D. Zavanelli,          None
Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Alex Zhou,                  None
Assistant Vice President
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Ronald Zibelli,             Formerly  Managing  Director  and Small Cap  Growth
Vice President              Team Leader at Merrill Lynch.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
Arthur J. Zimmer,           Senior  Vice   President   of   HarbourView   Asset
Senior Vice President       Management Corporation.
- --------------------------------------------------------------------------------

The Oppenheimer Funds include the following:

Centennial California Tax Exempt Trust
Centennial Government Trust
Centennial Money Market Trust
Centennial New York Tax Exempt Trust
Centennial Tax Exempt Trust
Limited Term New York Municipal Fund (a series of Rochester Portfolio Series)
OFI Tremont Core Strategies Hedge Fund
OFI Tremont Market Neutral Hedge Fund
Oppenheimer AMT-Free Municipals
Oppenheimer AMT-Free New York Municipals
Oppenheimer Balanced Fund
Oppenheimer Baring China Fund
Oppenheimer Baring Japan Fund
Oppenheimer California Municipal Fund
Oppenheimer Capital Appreciation Fund
Oppenheimer Capital Income Fund
Oppenheimer Cash Reserves
Oppenheimer Champion Income Fund
Oppenheimer  Commodity  Strategy Total Return  FundOppenheimer  Convertible
Securities Fund (a series of Bond Fund Series)
Oppenheimer Core Bond Fund (a series of Oppenheimer Integrity Funds)
Oppenheimer Developing Markets Fund
Oppenheimer Discovery Fund
Oppenheimer Dividend Growth Fund
Oppenheimer Emerging Growth Fund
Oppenheimer Emerging Technologies Fund
Oppenheimer Enterprise Fund
Oppenheimer Equity Fund, Inc.
Oppenheimer Global Fund
Oppenheimer Global Opportunities Fund
Oppenheimer Gold & Special Minerals Fund
Oppenheimer Growth Fund
Oppenheimer International Bond Fund
Oppenheimer Institutional Money Market Fund
Oppenheimer International Diversified Fund
Oppenheimer International Growth Fund
Oppenheimer International Small Company Fund
Oppenheimer International Value Fund (a series of Oppenheimer International
Value Trust)
Oppenheimer Limited Term California Municipal Fund
Oppenheimer Limited-Term Government Fund
Oppenheimer Limited Term Municipal Fund (a series of Oppenheimer Municipal Fund)
Oppenheimer Main Street Fund (a series of Oppenheimer Main Street Funds, Inc.)
Oppenheimer Main Street Opportunity Fund
Oppenheimer Main Street Small Cap Fund
Oppenheimer MidCap Fund
Oppenheimer Money Market Fund, Inc.
Oppenheimer Multi-State Municipal Trust (3 series):
     Oppenheimer New Jersey Municipal Fund
     Oppenheimer Pennsylvania Municipal Fund
     Oppenheimer Rochester National Municipals
Oppenheimer Portfolio Series (4 series)
     Active Allocation Fund
     Equity Investor Fund
     Conservative Investor Fund
     Moderate Investor Fund
Oppenheimer  Principal  Protected Main Street Fund (a series of Oppenheimer
Principal Protected Trust)
Oppenheimer Principal Protected Main Street Fund II (a series of Oppenheimer
Principal Protected Trust II)
Oppenheimer Principal Protected Main Street Fund III (a series of Oppenheimer
Principal Protected Trust III)
Oppenheimer Quest Capital Value Fund, Inc.
Oppenheimer Quest For Value Funds (3 series)
     Oppenheimer Quest Balanced Fund
     Oppenheimer Quest Opportunity Value Fund
     Oppenheimer Small- & Mid- Cap Value Fund
Oppenheimer Quest International Value Fund, Inc.
Oppenheimer Quest Value Fund, Inc.
Oppenheimer Real Estate Fund
Oppenheimer Rochester Arizona Municipal Fund
Oppenheimer Rochester Maryland Municipal Fund
Oppenheimer Rochester Massachusetts Municipal Fund
Oppenheimer Rochester Michigan Municipal Fund
Oppenheimer Rochester Minnesota Municipal Fund
Oppenheimer Rochester North Carolina Municipal Fund
Oppenheimer Rochester Ohio Municipal Fund
Oppenheimer Rochester Virginia Municipal Fund
Oppenheimer Select Value Fund
Oppenheimer Senior Floating Rate Fund
Oppenheimer Series Fund, Inc. (1 series):
Oppenheimer Value Fund
Oppenheimer Strategic Income Fund
Oppenheimer Transition 2010 Fund
Oppenheimer Transition 2015 Fund
Oppenheimer Transition 2020 Fund
Oppenheimer Transition 2030 Fund
Oppenheimer Strategic Income Fund
Oppenheimer Tremont Market Neutral Fund, LLC
Oppenheimer Tremont Opportunity Fund, LLC
Oppenheimer U.S. Government Trust
Oppenheimer Variable Account Funds (11 series):
     Oppenheimer Balanced Fund/VA
     Oppenheimer Capital Appreciation Fund/VA
     Oppenheimer Core Bond Fund/VA
     Oppenheimer Global Securities Fund/VA
     Oppenheimer High Income Fund/VA
     Oppenheimer Main Street Fund/VA
     Oppenheimer Main Street Small Cap Fund/VA
     Oppenheimer MidCap Fund/VA
     Oppenheimer Money Fund/VA
     Oppenheimer Strategic Bond Fund/VA
     Oppenheimer Value Fund/VA
Panorama Series Fund, Inc. (4 series):
     Government Securities Portfolio
     Growth Portfolio
     Oppenheimer International Growth Fund/VA
     Total Return Portfolio
Rochester Fund Municipals

     The address of the Oppenheimer  funds listed above,  Shareholder  Financial
Services,   Inc.,  Shareholder  Services,   Inc.,   OppenheimerFunds   Services,
Centennial Asset Management Corporation, Oppenheimer Real Asset Management, Inc.
and  OppenheimerFunds  Legacy  Program is 6803  South  Tucson  Way,  Centennial,
Colorado 80112-3924.

     The address of OppenheimerFunds,  Inc., OppenheimerFunds Distributor, Inc.,
HarbourView Asset Management  Corporation,  Oppenheimer  Acquisition  Corp., OFI
Private  Investments  Inc.,  OFI  Institutional   Asset  Management,   Inc.  and
Oppenheimer  Trust Company is Two World  Financial  Center,  225 Liberty Street,
11th Floor, New York, New York 10281-1008.

     The address of Tremont Group  Holdings,  Inc. is 555 Theodore Fremd Avenue,
Suite 206-C, Rye, New York 10580.

     The address of  OppenheimerFunds  International  Ltd. is Bloc C, Irish Life
Center, Lower Abbey Street, Dublin 1, Ireland.

     The  address  of Trinity  Investment  Management  Corporation  is 301 North
Spring Street, Bellefonte, Pennsylvania 16823.

     The  address  of  OppenheimerFunds  International  Distributor  Limited  is
Central Tower, 28 Queen's Road, Suite 1601, Central, Hong Kong.

Item 27. Principal Underwriter

     (a)   OppenheimerFunds   Distributor,   Inc.  is  the  Distributor  of  the
Registrant's  shares. It is also the Distributor of each of the other registered
open-end investment companies for which OppenheimerFunds, Inc. is the investment
adviser,  as described in Part A and Part B of this  Registration  Statement and
listed  in  Item  26(b)  above  (except  Panorama  Series  Fund,  Inc.)  and for
MassMutual Institutional Funds.

     (b) The directors and officers of the  Registrant's  principal  underwriter
are:

- ---------------------------------------------------------------------------------
Name & Principal                Position & Office         Position and Office
Business Address                with Underwriter          with Registrant
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Timothy Abbhul(1)               Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Robert Agan(1)                  Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Anthony Allocco(2)              Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Janette Aprilante(2)            Secretary                 None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
James Barker                    Vice President            None
1723 W. Nelson Street
Chicago, IL 60657
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kathleen Beichert(1)            Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Rocco Benedetto(2)              Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Rick Bettridge                  Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Robert J. Bishop(1)             Treasurer                 None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Tracey Blinzler(1)              Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
David A. Borrelli               Vice President            None
105 Black Calla Ct.
San Ramon, CA 94583
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Jeffrey R. Botwinick            Vice President            None
4431 Twin Pines Drive
Manlius, NY 13104
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Sarah Bourgraf(1)               Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michelle Brennan(2)             Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kevin E. Brosmith               Senior Vice President     None
5 Deer Path
South Natlick, MA 01760
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Jeffrey W. Bryan                Vice President            None
1048 Malaga Avenue
Coral Gables, FL 33134
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Patrick Campbell(1)             Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Andrew Chonofsky                Vice President            None
109 Wade Avenue, Apt. 365
Raleigh, NC 27605
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Angelanto Ciaglia(2)            Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Melissa Clayton(2)              Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Craig Colby(2)                  Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Rodney Constable(1)             Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Susan Cornwell(1)               Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Neev Crane                      Vice President            None
1530 Beacon Street, Apt. #1403
Brookline, MA 02446
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Jeffrey D. Damia                Vice President            None
21 Woodhill Road
Chatham, NY 12037
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Fredrick Davis                  Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John Davis(2)                   Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Stephen J. Demetrovits(2)       Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Steven Dombrower                Vice President            None
13 Greenbrush Court
Greenlawn, NY 11740
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
George P. Dougherty             Vice President            None
328 Regency Drive
North Wales, PA 19454
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Ryan C. Drier                   Vice President            None
2240 Breton Road SE
Grand Rapids, MI 49525
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Cliff H. Dunteman               Vice President            None
N 53 W 27761 Bantry Road
Sussex, WI 53089-45533
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Hillary Eigen(2)                Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kent M. Elwell                  Vice President            None
35 Crown Terrace
Yardley, PA 19067
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Gregg A. Everett                Vice President            None
4328 Auston Way
Palm Harbor, FL 34685-4017
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
George R. Fahey                 Senior Vice President     None
9511 Silent Hills Lane
Lone Tree, CO 80124
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Eric C. Fallon                  Vice President            None
10 Worth Circle
Newton, MA 02458
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Deanna Farrugia(1)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
James Fereday                   Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Joseph Fernandez                Vice President            None
1717 Richbourg Park Drive
Brentwood, TN 37027
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Mark J. Ferro                   Senior Vice President     None
104 Beach 221st Street
Breezy Point, NY 11697
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Ronald H. Fielding(3)           Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Bradley Finkle(2)               Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Eric P. Fishel                  Vice President            None
725 Boston Post Rd., #12
Sudbury, MA 01776
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Patrick W. Flynn                Senior Vice President     None
14083 East Fair Avenue
Englewood, CO 80111
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John E. Forrest(2)              Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John ("J") Fortuna(2)           Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Jayme D. Fowler                 Vice President            None
3818 Cedar Springs Road,
#101-349
Dallas, TX 75219
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Richard Fuermann                Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Lucio Giliberti                 Vice President            None
6 Cyndi Court
Flemington, NJ 08822
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michael Gottesman               Vice President            None
255 Westchester Way
Birmingham, MI 48009
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Raquel Granahan(4)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Ralph Grant                     Senior Vice President     None
10 Boathouse Close
Mt. Pleasant, SC 29464
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kahle Greenfield(2)             Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Eric Grossjung                  Vice President            None
4002 N. 194th Street
Elkhorn, NE 68022
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michael D. Guman                Vice President            None
3913 Pleasant Avenue
Allentown, PA 18103
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
James E. Gunther                Vice President            None
603 Withers Circle
Wilmington, DE 19810
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kevin J. Healy(2)               Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Elyse R. Jurman Herman          Vice President            None
5486 NW 42 Avenue
Boca Raton, FL 33496
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Wendy G. Hetson(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
William E. Hortz(2)             Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Edward Hrybenko(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Amy Huber(1)                    Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Brian F. Husch                  Vice President            None
37 Hollow Road
Stonybrook, NY 11790
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Keith Hylind                    Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kathleen T. Ives(1)             Vice President &          Assistant Secretary
                                Assistant Secretary
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Shonda Rae Jaquez(2)            Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Nivan Jaleeli                   Vice President            None
13622 E. Geronimo Rd.
Scottsdale, AZ 85259
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Eric K. Johnson                 Vice President            None
8588 Colonial Drive
Lone Tree, CO 80124
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Christina J. Keller(2)          Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michael Keogh(2)                Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Lisa Klassen(1)                 Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Richard Klein                   Senior Vice President     None
4820 Fremont Avenue South
Minneapolis, MN 55419
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Richard Knott(1)                Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Brent A. Krantz                 Senior Vice President     None
61500 Tam McArthur Loop
Bend, OR 97702
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Eric Kristenson(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
David T. Kuzia                  Vice President            None
10258 S. Dowling Way
Highlands Ranch, CO 80126
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Tracey Lange(2)                 Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Paul R. LeMire                  Assistant Vice President  None
7 Cormorant Drive
Middletown, NJ 07748
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Eric J. Liberman                Vice President            None
27 Tappan Ave., Unit West
Sleepy Hollow, NY 10591
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Malissa Lischin(2)              Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Thomas Loncar                   Vice President            None
1401  North Taft  Street,  Apt.
726
Arlington, VA 22201
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Craig Lyman                     Vice President            None
7425 Eggshell Drive
N. Las Vegas, NV 89084
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Peter Maddox(2)                 Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michael Malik                   Vice President            None
546 Idylberry Road
San Rafael, CA 94903
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Steven C. Manns                 Vice President            None
1627 N. Hermitage Avenue
Chicago, IL 60622
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Todd A. Marion                  Vice President            None
24 Midland Avenue
Cold Spring Harbor, NY 11724
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
LuAnn Mascia(2)                 Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Theresa-Marie Maynier           Vice President            None
2421 Charlotte Drive
Charlotte, NC 28203
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John C. McDonough               Vice President            None
533 Valley Road
New Canaan, CT 06840
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kent C. McGowan                 Vice President            None
9510 190th Place SW
Edmonds, WA 98020
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Brian F. Medina                 Vice President            None
3009 Irving Street
Denver, CO 80211
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Daniel Melehan                  Vice President            None
906 Bridgeport Court
San Marcos, CA 92069
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Mark Mezzanotte                 Vice President            None
16 Cullen Way
Exeter, NH 03833
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Matthew L. Michaelson           Vice President            None
1250 W. Grace, #3R
Chicago, IL 60613
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Noah Miller(1)                  Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Clint Modler(1)                 Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Robert Moser                    Vice President            None
9650 East Aspen Hill Circle
Lone Tree, CO 80124
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
David W. Mountford              Vice President            None
7820 Banyan Terrace
Tamarac, FL 33321
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Gzim Muja                       Vice President            None
269 S. Beverly Dr. #807
Beverly Hills, CA 90212
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John V. Murphy(2)               Director                  President & Trustee
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Wendy Jean Murray               Vice President            None
32 Carolin Road
Upper Montclair, NJ 07043
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John S. Napier                  Vice President            None
17 Hillcrest Ave.
Darien, CT 06820
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Christina Nasta(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kevin P. Neznek(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Bradford G. Norford             Vice President            None
5095 Lahinch Ct.
Westerville, OH 43082
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Alan Panzer                     Vice President            None
6755 Ridge Mill Lane
Atlanta, GA 30328
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michael Park(2)                 Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Brian C. Perkes                 Vice President            None
6 Lawton Ct.
Frisco, TX 75034
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Charles K. Pettit(2)            Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Elaine M. Puleo-Carter(2)       Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Minnie Ra                       Vice President            None
100 Dolores Street, #203
Carmel, CA 93923
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Dusting Raring                  Vice President            None
27 Blakemore Drive
Ladera Ranch, CA 92797
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michael A. Raso                 Vice President            None
3 Vine Place
Larchmont, NY 10538
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Richard E. Rath                 Vice President            None
46 Mt. Vernon Ave.
Alexandria, VA 22301
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
William J. Raynor(5)            Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Ruxandra Risko(2)               Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
David R. Robertson(2)           Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Nicole Robbins(2)               Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Ian M. Roche                    Vice President            None
7070 Bramshill Circle
Bainbridge, OH 44023
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kenneth A. Rosenson             Vice President            None
24753 Vantage Pt. Terrace
Malibu, CA 90265
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Matthew Rutig                   Vice President            None
199 North Street
Ridgefield, CT 06877
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
William R. Rylander             Vice President            None
85 Evergreen Road
Vernon, CT 06066
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Thomas Sabow                    Vice President            None
6617 Southcrest Drive
Edina, MN 55435
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John Saunders                   Vice President            None
2251 Chantilly Ave.
Winter Park, FL 32789
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Jill Schmitt(2)                 Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Thomas Schmitt                  Vice President            None
40 Rockcrest Rd
Manhasset, NY 11030
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
William Schories                Vice President            None
3 Hill Street
Hazlet, NJ 07730
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Charles F. Scully               Vice President            None
125 Cypress View Way
Apex, NC 27502
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Jennifer Sexton(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Eric Sharp                      Vice President            None
862 McNeill Circle
Woodland, CA 95695
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
William Sheluck(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Debbie A. Simon                 Vice President            None
55 E. Erie St., #4404
Chicago, IL 60611
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------

- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Douglas Bruce Smith             Vice President            None
3635 NW Sierra Drive,
Camas, WA 98607
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Christopher M. Spencer          Vice President            None
2353 W 118th Terrace
Leawood, KS 66211
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John A. Spensley                Vice President            None
375 Mallard Court
Carmel, IN 46032
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Alfred St. John(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Bryan Stein                     Vice President            None
8 Longwood Rd.
Voorhees, NJ 08043
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John Stoma(2)                   Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Wayne Strauss(3)                Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Brian C. Summe                  Vice President            None
2479 Legends Way
Crestview Hills, KY 41017
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michael Sussman(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
George T. Sweeney               Senior Vice President     None
5 Smokehouse Lane
Hummelstown, PA 17036
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
William K. Tai                  Vice President            None
12701 Prairie Drive
Urbandale, IA 50323
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
James Taylor(2)                 Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Martin Telles(2)                Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Paul Temple(2)                  Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
David G. Thomas                 Vice President            None
16628 Elk Run Court
Leesburg, VA 20176
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Barrie L. Tiedemann             Vice President            None
1774 Sheridan Drive
Ann Arbor, MI 48104
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Mark S. Vandehey(1)             Vice President and Chief  Vice President and
                                Compliance Officer        Chief Compliance
                                                          Officer
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Vincent Vermete(2)              Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Cynthia Walloga(2)              Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Kenneth Lediard Ward            Vice President            None
1400 Cottonwood Valley Circle
N.
Irving, TX 75038
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Teresa Ward(1)                  Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Michael J. Weigner              Vice President            None
4905 W. San Nicholas Street
Tampa, FL 33629
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Donn Weise                      Vice President            None
3249 Earlmar Drive
Los Angeles, CA 90064
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Chris G. Werner                 Vice President            None
98 Crown Point Place
Castle Rock, CO 80108
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Catherine White(2)              Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Ryan Wilde(1)                   Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Julie Wimer(2)                  Assistant Vice President  None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Donna Winn(2)                   Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Peter Winters                   Vice President            None
911 N. Organce Ave, Pat. 514
Orlando, FL 32801
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Patrick Wisneski(1)             Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Philip Witkower(2)              Senior Vice President     None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Meredith Wolff(2)               Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Cary Patrick Wozniak            Vice President            None
18808 Bravata Court
San Diego, CA 92128
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
John Charles Young              Vice President            None
3914 Southwestern
Houston, TX 77005
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Jill Zachman(2)                 Vice President            None
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Robert G. Zack(2)               General Counsel &         Vice President &
                                Director                  Secretary
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Walter Zinych                   Vice President            None
630 North Franklin St., Apt.
718
Chicago, IL 60610
- ---------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------
Steven Zito(1)                  Vice President            None
- ---------------------------------------------------------------------------------

(1) 6803 South Tucson Way, Centennial, CO 80112-3924
(2) Two World Financial Center, 225 Liberty Street, 11th Floor, New York, NY 10281-1008
(3) 350 Linden Oaks, Rochester, NY 14623
(4) 555 Theodore Fremd Avenue, Rye, NY 10580
(5) Independence Wharf, 470 Atlantic Avenue, 11th Floor, Boston, MA 02210

(c)   Not applicable.

Item 28. Location of Accounts and Records

The  accounts,  books and other  documents  required  to be  maintained  by
Registrant  pursuant to Section 31(a) of the Investment  Company Act of 1940 and
rules promulgated thereunder are in the possession of OppenheimerFunds,  Inc. at
its offices at 6803 South Tucson Way, Centennial, Colorado 80112-3924.


Item 29. Management Services

Not applicable


Item 30. Undertakings

Not applicable.



                                         SIGNATURES

     Pursuant  to  the  requirements  of the  Securities  Act of  1933  and  the
Investment Company Act of 1940, the Registrant has duly caused this Registration
Statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized,  in the  City of New  York  and  State of New York on the 5th day of
February, 2007 OPPENHEIMER VARIABLE ACCOUNT FUNDS


                        By:   /s/ John V. Murphy*
                              John V. Murphy, President,
                              Principal Executive Officer and Trustee


Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
Registration  Statement  has been signed below by the  following  persons in the
capacities on the dates indicated:

Signatures                    Title                         Date


/s/ William L. Armstrong*     Chairman of the               February 5, 2007
William L. Armstrong          Board of Trustees


/s/ John V. Murphy*           President, Principal          February 5, 2007
John V. Murphy                Executive Officer and Trustee


/s/ Brian W. Wixted*          Treasurer, Principal          February 5, 2007
Brian W. Wixted               Financial & Accounting Officer


/s/ Robert G. Avis*           Trustee                       February 5, 2007
Robert G. Avis


/s/ George C. Bowen*          Trustee                       February 5, 2007
George C. Bowen


/s/ Edward L. Cameron*        Trustee                       February 5, 2007
Edward L. Cameron


/s/ Jon S. Fossel*            Trustee                       February 5, 2007
Jon S. Fossel


/s/ Sam Freedman*             Trustee                       February 5, 2007
Sam Freedman


/s/ Beverly L. Hamilton*       Trustee                      February 5, 2007
Beverly L. Hamilton


/s/ Robert J. Malone*          Trustee                      February 5, 2007
Robert J. Malone


/s/ F. William Marshall, Jr.* Trustee                       February 5, 2007
F. William Marshall, Jr.


*By:  /s/ Mitchell J. Lindauer
      Mitchell J. Lindauer, Attorney-in-Fact