10-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

The registrant meets the conditions set forth in General Instruction H (1)(a) and (b) of Form 10-Q and is therefore filing this Form with the reduced disclosure format.

x      QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2006

OR

o      TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934

Commission file number: 333-111553

LINCOLN BENEFIT LIFE COMPANY

(Exact name of registrant as specified in its charter)

Nebraska	7-0221457
(State of Incorporation)	(I.R.S. Employer Identification No.)
2940 South 84th Street
Lincoln, Nebraska	68506
(Address of principal executive offices)	(Zip code)

Registrant’s telephone number, including area code: 800-525-9287

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months, and (2) has been subject to such filing requirements for the past 90 days.

Yes x No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	Accelerated filer	Non-accelerated filer
o	o	x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes o No x

None of the common equity of the registrant is held by non-affiliates.  Therefore, the aggregate market value of common equity held by non-affiliates of the registrant is zero.

As of August 8, 2006, the Registrant had 25,000 common shares, $100 par value, outstanding, all of which are held by Allstate Life Insurance Company.

LINCOLN BENEFIT LIFE COMPANY
INDEX TO QUARTERLY REPORT ON FORM 10-Q
June 30, 2006

PART I.	FINANCIAL INFORMATION
Item 1.	Financial Statements
	Condensed Statements of Operations for the Three-Month and Six-Month Periods Ended June 30, 2006 and 2005 (unaudited)	3
	Condensed Statements of Financial Position as of June 30, 2006 (unaudited) and December 31, 2005	4
	Condensed Statements of Cash Flows for the Six-Month Periods Ended June 30, 2006 and 2005 (unaudited)	5
	Notes to Condensed Financial Statements (unaudited)	6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12
Item 4.	Controls and Procedures	15
PART II.	OTHER INFORMATION
Item 1.	Legal Proceedings	16
Item 1A.	Risk Factors	16
Item 6.	Exhibits	16

2

PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

LINCOLN BENEFIT LIFE COMPANY

CONDENSED STATEMENTS OF OPERATIONS

	Three Months Ended						Six Months Ended
	June 30,						June 30,
(in thousands)	2006			2005			2006			2005
	(unaudited)						(unaudited)
Revenues
Net investment income	$	3,568		$	3,429		$	6,957		$	6,790
Realized capital gains and losses	(847		)	(22		)	(847		)	(117		)
Income from operations before income tax expense	2,721			3,407			6,110			6,673
Income tax expense	950			1,191			2,133			2,331
Net income	$	1,771		$	2,216		$	3,977		$	4,342

See notes to condensed financial statements.

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LINCOLN BENEFIT LIFE COMPANY

CONDENSED STATEMENTS OF FINANCIAL POSITION

	June 30,			December 31,
($ in thousands, except par value data)	2006			2005
	(Unaudited)
Assets
Investments
Fixed income securities, at fair value (amortized cost $271,728 and $266,457)	$	264,965		$	267,545
Short-term	8,528			3,824
Total investments	273,493			271,369
Cash	35,116			8,349
Reinsurance recoverable from Allstate Life Insurance Company	18,691,877			18,350,983
Reinsurance recoverable from non-affiliates	1,092,567			1,019,850
Receivable from affiliates	—			10,394
Deferred income taxes	2,157			—
Other assets	90,635			96,059
Separate Accounts	2,874,282			2,718,509
Total assets	$	23,060,127		$	22,475,513
Liabilities
Contractholder funds	$	17,785,053		$	17,462,104
Reserve for life-contingent contract benefits	1,985,918			1,892,194
Current income taxes payable	6,903			4,769
Unearned premiums	26,278			26,992
Deferred income taxes	—			591
Payable to affiliates, net	9,019			—
Other liabilities and accrued expenses	104,549			101,103
Separate Accounts	2,874,282			2,718,509
Total liabilities	22,792,002			22,206,262
Commitments and Contingent Liabilities (Note 3)
Shareholder’s equity
Common stock, $100 par value, 30 thousand shares authorized, 25 thousand shares issued and outstanding	2,500			2,500
Additional capital paid-in	180,000			180,000
Retained income	90,021			86,044
Accumulated other comprehensive income:
Unrealized net capital gains and losses	(4,396		)	707
Total accumulated other comprehensive income	(4,396		)	707
Total shareholder’s equity	268,125			269,251
Total liabilities and shareholder’s equity	$	23,060,127		$	22,475,513

See notes to condensed financial statements.

4

LINCOLN BENEFIT LIFE COMPANY

CONDENSED STATEMENTS OF CASH FLOWS

	Six Months Ended June 30,
(in thousands)	2006			2005
	(Unaudited)
Cash flows from operating activities
Net income	$	3,977		$	4,342
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization and other non-cash items	247			225
Realized capital gains and losses	847			117
Changes in:
Reserve for life-contingent contract benefits and contractholder funds, net of reinsurance recoverables	3,062			826
Income taxes payable	2,133			2,331
Receivable/payable to affiliates, net	19,413			19,743
Other operating assets and liabilities	4,495			(10,449		)
Net cash provided by operating activities	34,174			17,135
Cash flows from investing activities
Fixed income securities
Proceeds from sales	10,877			3,099
Investment collections	6,790			7,793
Investment purchases	(20,370		)	(43,288		)
Change in short-term investments	(4,704		)	25,855
Net cash used in investing activities	(7,407		)	(6,541		)
Net increase in cash	26,767			10,594
Cash at beginning of period	8,349			10,532
Cash at end of period	$	35,116		$	21,126

See notes to condensed financial statements.

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LINCOLN BENEFIT LIFE COMPANY
NOTES TO CONDENSED FINANCIAL STATEMENTS
(unaudited)

1. Basis of Presentation

The accompanying condensed financial statements include the accounts of Lincoln Benefit Life Company (the “Company”), a wholly owned subsidiary of Allstate Life Insurance Company (“ALIC”), which is wholly owned by Allstate Insurance Company (“AIC”), a wholly owned subsidiary of The Allstate Corporation (the “Corporation”).

The condensed financial statements and notes as of June 30, 2006, and for the three-month and six-month periods ended June 30, 2006 and 2005, are unaudited.  The condensed financial statements reflect all adjustments (consisting only of normal recurring accruals) which are, in the opinion of management, necessary for the fair presentation of the financial position, results of operations and cash flows for the interim periods.  These condensed financial statements and notes should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2005.  The results of operations for the interim periods should not be considered indicative of results to be expected for the full year.

Adopted accounting standards

Financial Accounting Standards Board Staff Position No. FAS 115-1, “The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments”   (“FSP FAS 115-1”)

The Company adopted Financial Accounting Standards Board (“FASB”) FSP FAS 115-1 as of January 1, 2006.  FSP 115-1 nullifies the guidance in paragraphs 10-18 of Emerging Issues Task Force Issue No. 03-1 (“EITF Issue 03-1”), “The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments” and references existing other than temporary impairment guidance.  FSP FAS 115-1 clarifies that an investor should recognize an impairment loss no later than when the impairment is deemed other-than-temporary, even if a decision to sell the security has not been made, and also provides guidance on the subsequent accounting for income recognition on an impaired debt security.  The adoption of FSP FAS 115-1 was required on a prospective basis and did not have a material effect on the results of operations or financial position of the Company.

Statement of Financial Accounting Standards No. 154, “Accounting Changes and Error Corrections” (“SFAS No.  154”)

The Company adopted SFAS No. 154 on January 1, 2006.  SFAS No. 154 replaces Accounting Principles Board (“APB”) Opinion No. 20, “Accounting Changes”, and SFAS No. 3, “Reporting Accounting Changes in Interim Financial Statements”.  SFAS No. 154 requires retrospective application to prior periods’ financial statements for changes in accounting principle, unless determination of either the period specific effects or the cumulative effect of the change is impracticable or otherwise promulgated.  The Company had no accounting changes or error corrections affected by the new standard.

Pending accounting standards

Statement of Position 05-01, “Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts”

In October 2005, the AICPA issued SOP 05-1.   SOP 05-1 provides accounting guidance for deferred policy acquisition costs associated with internal replacements of insurance and investment contracts other than those already described in SFAS No. 97, “Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments”.  SOP 05-1 defines an internal replacement as a modification in product benefits, features, rights or coverages that occurs by the exchange of a contract for a new contract, or by amendment, endorsement or rider to a contract, or by the election of a feature or coverage within a contract.  The provisions of SOP 05-1 are effective for internal replacements occurring in fiscal years beginning after December 15, 2006.  The Company is currently assessing the impact of the SOP on its results of operations and financial position.  Any impact resulting from the adoption of SOP 05-1 on the Company’s results of operations will be ceded to ALIC under the terms of the reinsurance agreements.

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Financial Accounting Standards Board Interpretation No. 48, “Accounting for Uncertainty in Income Taxes”, (“FIN 48”)

In July 2006, the FASB issued FIN 48, which clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with FASB Statement No. 109, “Accounting for Income Taxes”.  FIN 48 requires an entity to recognize the benefit of tax positions only when it is more likely than not, based on the position’s technical merits, that the position would be sustained upon examination by the respective taxing authorities.  The tax benefit is measured as the largest benefit that is more than fifty percent likely of being realized upon final settlement with the respective taxing authorities.   FIN 48 is effective for fiscal years beginning after December 15, 2006.  FIN 48 is not expected to have a material effect on the results of operations or financial position of the Company.

2. Reinsurance

The Company has reinsurance agreements under which it reinsures all of its business to ALIC or other non-affiliated reinsurers.  Under the agreements, premiums, contract charges, interest credited to contractholder funds, contract benefits and certain expenses are reinsured.  The Company continues to have primary liability as the direct insurer for risks reinsured.

Investment income earned on the assets which support contractholder funds and the reserve for life-contingent contract benefits is not included in the condensed financial statements as those assets are owned and managed by ALIC or third party reinsurers under terms of the reinsurance agreements.  The timing of the transfer of funds under the reinsurance agreements may result in fluctuations in net cash provided by operating activities in the Condensed Statements of Cash Flows.

The effects of reinsurance on premiums and contract charges are as follows:

	Three Months Ended						Six Months Ended
	June 30,						June 30,
(in thousands)	2006			2005			2006			2005
Premiums and contract charges
Direct	$	233,381		$	203,888		$	453,545		$	401,596
Assumed - non-affiliate	2,900			1,477			4,921			2,603
Ceded
Affiliate	(140,091		)	(105,622		)	(264,971		)	(222,455		)
Non-affiliate	(96,190		)	(99,743		)	(193,495		)	(181,744		)
Premiums and contract charges, net of reinsurance	$	—		$	—		$	—		$	—

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The effects of reinsurance on interest credited to contractholder funds, contract benefits and certain other expenses are as follows:

	Three Months Ended						Six Months Ended
	June 30,						June 30,
(in thousands)	2006			2005			2006			2005
Interest credited to contractholder funds, contract benefits and certain other expenses
Direct	$	419,324		$	451,593		$	899,481		$	1,036,412
Assumed-non-affiliate	2,827			1,698			4,877			3,118
Ceded
Affiliate	(316,823		)	(343,655		)	(676,774		)	(797,967		)
Non-affiliate	(105,328		)	(109,636		)	(227,584		)	(241,563		)
Interest credited to contractholder funds, contract benefits and certain other expenses, net of reinsurance	$	—		$	—		$	—		$	—

3. Guarantees and Contingent Liabilities

Guarantees

In the normal course of business, the Company provides standard indemnifications to counterparties in contracts in connection with numerous transactions, including acquisitions and divestitures.  The types of indemnifications typically provided include indemnifications for breaches of representations and warranties, taxes and certain other liabilities, such as third party lawsuits.  The indemnification clauses are often standard contractual terms and were entered into in the normal course of business based on an assessment that the risk of loss would be remote.  The terms of the indemnifications vary in duration and nature.  In many cases, the maximum obligation is not explicitly stated and the contingencies triggering the obligation to indemnify have not occurred and are not expected to occur.  Consequently, the maximum amount of the obligation under such indemnifications is not determinable.  Historically, the Company has not made any material payments pursuant to these obligations.

The aggregate liability balance related to all guarantees was not material as of June 30, 2006.

Regulation

The Company is subject to changing social, economic and regulatory conditions.  From time to time regulatory authorities or legislative bodies seek to impose additional regulations regarding agent and broker compensation and otherwise expand overall regulation of insurance products and the insurance industry.  The ultimate changes and eventual effects of these initiatives on the Company’s business, if any, are uncertain.

8

Legal and regulatory proceedings and inquiries

Background

The Company and certain affiliates are involved in a number of lawsuits, regulatory inquiries, and other legal proceedings arising out of various aspects of its business.  As background to the “Proceedings” sub-section below, please note the following:

·These matters raise difficult and complicated factual and legal issues and are subject to many uncertainties and complexities, including but not limited to, the underlying facts of each matter; novel legal issues; variations between jurisdictions in which matters are being litigated, heard or investigated; differences in applicable laws and judicial interpretations; the length of time before many of these matters might be resolved by settlement, through litigation or otherwise and, in some cases, the timing of their resolutions relative to other similar matters involving other companies; the fact that some of the lawsuits are putative class actions in which a class has not been certified and in which the purported class may not be clearly defined; the fact that some of the lawsuits involve multi-state class actions in which the applicable law(s) for the claims at issue is in dispute and therefore unclear; and the current challenging legal environment faced by large corporations and insurance companies.

·In the lawsuits, plaintiffs seek a variety of remedies including equitable relief in the form of injunctive and other remedies and monetary relief in the form of contractual and extra-contractual damages.  In some cases, the monetary damages sought include punitive damages.  Often specific information about the relief sought, such as the amount of damages, is not available because plaintiffs have not requested specific relief in their pleadings.  In our experience, when specific monetary demands are made in pleadings, they bear little relation to the ultimate loss, if any, to the Company.

·In connection with regulatory examinations and proceedings, government authorities may seek various forms of relief, including penalties, restitution and changes in business practices.  The Company may not be advised of the nature and extent of relief sought until the final stages of the examination or proceeding.

·For the reasons specified above, it is often not possible to make meaningful estimates of the amount or range of loss that could result from the matters described below in the “Proceedings” subsection.  The Company reviews these matters on an on-going basis and follows the provisions of SFAS No. 5, “Accounting for Contingencies” when making accrual and disclosure decisions.  When assessing reasonably possible and probable outcomes, the Company bases its decisions on its assessment of the ultimate outcome following all appeals.

·Due to the complexity and scope of the matters disclosed in the “Proceedings” subsection below and the many uncertainties that exist, the ultimate outcome of these matters cannot be reasonably predicted.  In the event of an unfavorable outcome in one or more of these matters, the ultimate liability may be in excess of amounts currently reserved and may be material to the Company’s operating results or cash flows for a particular quarter or annual period.  However, based on information currently known to it, management believes that the ultimate outcome of all matters described below as they are resolved over time is not likely to have a material adverse effect on the financial position of the Company.

Proceedings

Legal proceedings involving Allstate agencies and AIC may impact the Company, even when the Company is not directly involved, because the Company sells its products through a variety of distribution channels including Allstate agencies. Consequently, information about the more significant of these proceedings is provided in the following paragraph.

AIC is defending certain matters relating to its agency program reorganization announced in 1999. These matters include a lawsuit filed in December 2001 by the U.S. Equal Employment Opportunity Commission (“EEOC”) alleging retaliation under federal civil rights laws, a class action filed in August

9

2001 by former employee agents alleging retaliation and age discrimination under the Age Discrimination in Employment Act, breach of contract and ERISA violations, and a lawsuit filed in October 2004 by the EEOC alleging age discrimination with respect to a policy limiting the rehire of agents affected by the agency program reorganization.  AIC is also defending a certified class action filed by former employee agents who terminated their employment prior to the agency program reorganization.  These plaintiffs have asserted breach of contract and ERISA claims and are seeking actual damages including benefits under Allstate employee benefit plans and payments provided in connection with the reorganization, as well as punitive damages.  In late March 2004, in the first EEOC lawsuit and class action lawsuit, the trial court issued a memorandum and order that, among other things, certified classes of agents, including a mandatory class of agents who had signed a release, for purposes of effecting the court’s declaratory judgment that the release is voidable at the option of the release signer.  The court also ordered that an agent who voids the release must return to AIC “any and all benefits received by the [agent] in exchange for signing the release.”  The court also “concluded that, on the undisputed facts of record, there is no basis for claims of age discrimination.”  The EEOC and plaintiffs have asked the court to clarify and/or reconsider its memorandum and order.  The case otherwise remains pending.  A putative nationwide class action has also been filed by former employee agents alleging various violations of ERISA, including a worker classification issue.  These plaintiffs are challenging certain amendments to the Agents Pension Plan and are seeking to have exclusive agent independent contractors treated as employees for benefit purposes.  This matter was dismissed with prejudice by the trial court, was the subject of further proceedings on appeal, and was reversed and remanded to the trial court in April 2005.  In these matters, plaintiffs seek compensatory and punitive damages, and equitable relief.  AIC has been vigorously defending these lawsuits and other matters related to its agency program reorganization. In addition, AIC has been defending certain matters relating to its life agency program reorganization announced in 2000. These matters have been the subject of an investigation by the EEOC with respect to allegations of age discrimination and retaliation.  A conciliation agreement relating to certain of these matters has been entered into between AIC and the EEOC.   The outcome of these disputes is currently uncertain.

Other Matters

The Corporation and some of its subsidiaries, including the Company, have received interrogatories and demands for information from regulatory and enforcement authorities relating to various insurance products and practices.  The areas of inquiry include variable annuity market timing and late trading.  The Corporation and some of its subsidiaries, including the Company, have also received interrogatories and demands for information from authorities seeking information relevant to on-going investigations into the possible violation of antitrust or insurance laws by unnamed parties and, in particular, seeking information as to whether any person engaged in activities for the purpose of price fixing, market allocation, or bid rigging. The Company believes that these inquiries are similar to those made to many financial services companies as part of industry-wide investigations by various authorities into the practices, policies and procedures relating to insurance and financial services products.   The Corporation and its subsidiaries have responded and will continue to respond to these inquiries.

Various other legal and regulatory actions are currently pending that involve the Company and specific aspects of its conduct of business. Like other members of the insurance industry, the Company is the target of a number of lawsuits and proceedings, some of which involve claims for substantial or indeterminate amounts. These actions are based on a variety of issues and target a range of the Company’s practices. The outcome of these disputes is currently unpredictable.  However, based on information currently known to it and the existence of the reinsurance agreements with ALIC, management believes that the ultimate outcome of all matters described in this “Other Matters” subsection in excess of amounts currently reserved, as they are resolved over time is not likely to have a material effect on the operating results, cash flows or financial condition of the Company.

10

4. Other Comprehensive (Loss) Income

The components of other comprehensive (loss) income on a pretax and after-tax basis are as follows:

	Three Months Ended June 30,
(in thousands)	2006								2005
						After-									After-
	Pretax			Tax		tax			Pretax			Tax			tax
Unrealized holding (losses) gains arising during the period	$	(3,306	)	$	1,157	$	(2,149	)	$	5,995		$	(2,097	)	$	3,898
Less: reclassification adjustment of realized capital gains and losses	(832		)	291		(541		)	(22		)	8			(14		)
Other comprehensive (loss) income	$	(2,474	)	$	866	(1,608		)	$	6,017		$	(2,105	)	3,912
Net income						1,771									2,216
Comprehensive income						$	163								$	6,128

	Six Months Ended June 30,
(in thousands)	2006								2005
						After-									After-
	Pretax			Tax		Tax			Pretax			Tax			Tax
Unrealized holding (losses) gains arising during the period	$	(8,683	)	$	3,039	$	(5,644	)	$	447		$	(156	)	$	291
Less: reclassification adjustment of realized capital gains and losses	(832		)	291		(541		)	(117		)	41			(76		)
Other comprehensive (loss) income	$	(7,851	)	$	2,748	(5,103		)	$	564		$	(197	)	367
Net income						3,977									4,342
Comprehensive (loss) income						$	(1,126	)							$	4,709

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Item 2.MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS FOR THE THREE-MONTH AND SIX-MONTH PERIODS ENDED JUNE 30, 2006 AND 2005

Overview

The following discussion highlights significant factors influencing the financial position and results of operations of Lincoln Benefit Life Company (referred to in this document as “we”, “our”, “us” or the “Company”).  It should be read in conjunction with the condensed financial statements and notes thereto found under Part I. Item 1. contained herein, and with the discussion, analysis, financial statements and notes thereto in Part I. Item 1. and Part II. Item 7. and Item 8. of the Lincoln Benefit Life Company Annual Report on Form 10-K for 2005.  We operate as a single segment entity, consistent with the way in which we use financial information to evaluate performance and to determine the allocation of resources.

OPERATIONS

	Three Months Ended						Six Months Ended
	June 30,						June 30,
(in thousands)	2006			2005			2006			2005
Net investment income	$	3,568		$	3,429		$	6,957		$	6,790
Realized capital gains and losses	(847		)	(22		)	(847		)	(117		)
Income tax expense	(950		)	(1,191		)	(2,133		)	(2,331		)
Net income	$	1,771		$	2,216		$	3,977		$	4,342

We have reinsurance agreements whereby all premiums, contract charges, interest credited to contractholder funds, contract benefits and certain expenses are ceded to Allstate Life Insurance Company (“ALIC”) and certain non-affiliated reinsurers, and reflected net of such reinsurance in the Condensed Statements of Operations.  Our results of operations include net investment income and realized capital gains and losses on our assets that are not transferred under the reinsurance agreements.

On June 1, 2006, ALIC, its subsidiary, Allstate Life Insurance Company of New York, and The Allstate Corporation completed the disposal of substantially all of their variable annuity business pursuant to a definitive agreement with Prudential Financial, Inc. and its subsidiary, The Prudential Insurance Company of America (“collectively Prudential”), which was entered into on March 8, 2006. The disposal was effected through a combination of coinsurance and modified coinsurance reinsurance agreements. The Company is not a direct participant in this agreement and its reinsurance agreements with ALIC remain unchanged.

Net income decreased 20.1% in the second quarter and 8.4% in the first six months of 2006 compared to the same periods in 2005.  The declines were due to higher net realized capital losses, partially offset by increased net investment income.

Net investment income increased 4.1% in the second quarter and 2.5% in the first six months of 2006 compared to the same periods of 2005 due to higher average portfolio balances.

Net realized capital losses increased $825 thousand and $730 thousand in the second quarter and first six months of 2006, respectively, when compared to 2005 due to higher losses on dispositions of fixed income securities.

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FINANCIAL POSITION

(in thousands)	June 30,		December 31,
	2006		2005
Fixed income securities (1)	$	264,965	$	267,545
Short-term	8,528		3,824
Total investments	$	273,493	$	271,369
Cash	$	35,116	$	8,349
Reinsurance recoverable from ALIC	18,691,877		18,350,983
Reinsurance recoverable from non-affiliates	1,092,567		1,019,850
Contractholder funds	17,785,053		17,462,104
Reserve for life-contingent contract benefits	1,985,918		1,892,194
Separate Accounts assets and liabilities	2,874,282		2,718,509

(1)Fixed income securities are carried at fair value.  Amortized cost basis for these securities was $271.7 million and $266.5 million at June 30, 2006 and December 31, 2005, respectively.

Total investments increased to $273.5 million at June 30, 2006 from $271.4 million at December 31, 2005 due to positive cash flows from operating activities, partially offset by an unfavorable change in unrealized capital gains and losses on fixed income securities.       

At June 30, 2006, all securities in the fixed income securities portfolio were rated investment grade, which is defined as a security having a rating from the National Association of Insurance Commissioners (“NAIC”) of 1 or 2; a rating of Aaa, Aa, A or Baa from Moody’s or a rating of AAA, AA, A or BBB from S&P, Fitch or Dominion; or a comparable internal rating if an externally provided rating is not available.

The unrealized net capital losses on fixed income securities at June 30, 2006 were $6.8 million, compared to unrealized net capital gains of $1.1 million at December 31, 2005.  The net unrealized losses were comprised of $9.5 million of unrealized losses and $2.7 million of unrealized gains at June 30, 2006.  The unrealized gains at December 31, 2005 were comprised of $5.3 million of unrealized gains and $4.2 million of unrealized losses. 

Of the total gross unrealized losses at June 30, 2006, $3.8 million or 40.2% were related to securities in our corporate fixed income securities portfolio and are believed to be a result of a rising interest rate environment or company specific issues.  These losses were primarily comprised of losses in the consumer goods, financial services and utilities sectors. Of the remaining $5.7 million of unrealized losses, $3.1 million or 54.4% were related to securities in our U.S. government and government agencies portfolio and are believed to be interest rate related.

Our portfolio monitoring process identifies and evaluates, on a case-by-case basis, fixed income securities whose carrying value may be other-than-temporarily impaired.  The process includes a quarterly review of all securities using a screening process to identify those securities whose fair value compared to amortized cost is below established thresholds for certain time periods, or which are identified through other monitoring criteria such as ratings downgrades or payment defaults.  As a result of approved programs involving the disposition of investments such as changes in duration and revisions to strategic asset allocations, and certain dispositions anticipated by portfolio managers, we also conduct a portfolio review to recognize impairment on securities in an unrealized loss position for which we do not have the intent and ability to hold until recovery.  All securities in an unrealized loss position at June 30, 2006 were included in our portfolio monitoring process for determining which declines in value were not other-than-temporary.

We also monitor the quality of our fixed income portfolio by categorizing certain investments as “problem”, “restructured” or “potential problem.”  Problem fixed income securities are securities in default with respect to principal or interest and/or securities issued by companies that have gone into bankruptcy subsequent to our acquisition of the security.  Restructured fixed income securities have rates and terms that are not consistent with market rates or terms prevailing at the time of the restructuring.  Potential problem fixed income securities are current with respect to contractual principal and/or interest, but because of other facts and circumstances, we have concerns regarding the borrower’s ability to pay future

13

principal and interest, which causes us to believe these securities may be classified as problem or restructured in the future.

As of June 30, 2006 and December 31, 2005, we had no securities categorized as “problem”, “restructured” or “potential problem”.

Net Realized Capital Gains and Losses The following table presents the components of realized capital gains and losses and the related tax effect.

	Three Months Ended						Six Months Ended
	June 30,						June 30,
(in thousands)	2006			2005			2006			2005
Dispositions	$	(847	)	$	(22	)	$	(847	)	$	(117	)
Realized capital gains and losses, pretax	(847		)	(22		)	(847		)	(117		)
Income tax benefit	296			8			296			41
Realized capital gains and losses, after-tax	$	(551	)	$	(14	)	$	(551	)	$	(76	)

Dispositions in the above table include sales and other transactions such as calls and prepayments.  We may sell fixed income securities during the period in which fair value has declined below amortized cost.  In certain situations, new factors such as negative developments, subsequent credit deterioration, relative value opportunities, market liquidity concerns and portfolio reallocations can subsequently change our previous intent to continue holding a security.

Reinsurance recoverable, Contractholder funds and Reserve for life-contingent contract benefits

Contractholder funds increased $322.9 million to $17.79 billion at June 30, 2006, from $17.46 billion at December 31, 2005 as a result of new and additional deposits on fixed annuities and interest-sensitive life products and interest credited to contractholder funds, partially offset by surrenders, withdrawals and benefit payments.  The reserve for life-contingent contract benefits increased $93.7 million to $1.99 billion at June 30, 2006 resulting from sales of immediate annuities with life contingencies and other life-contingent products, partially offset by benefits paid and policy lapses.  Reinsurance recoverable from ALIC and reinsurance recoverable from non-affiliates increased correspondingly by $340.9 million and $72.7 million, respectively.

We purchase reinsurance after evaluating the financial condition of the reinsurer, as well as the terms and price of coverage.  We reinsure certain of our risks to non-affiliated reinsurers under yearly renewable term and coinsurance agreements.  Yearly renewable term and coinsurance agreements result in the passing of the agreed-upon portion of risk to the reinsurers in exchange for negotiated reinsurance premium payments.

CAPITAL RESOURCES AND LIQUIDITY

Capital Resources consist of shareholder’s equity.  The following table summarizes our capital resources:

(in thousands)	June 30, 2006			December 31, 2005
Common stock, additional capital paid-in and retained income	$	272,521		$	268,544
Accumulated other comprehensive income	(4,396		)	707
Total shareholder’s equity	$	268,125		$	269,251

Shareholder’s equity declined in the first six months of 2006 due to an unfavorable change in unrealized capital gains and losses, partially offset by net income.

Financial Ratings and Strength  We share the insurance financial strength ratings of our parent, ALIC, as our business is reinsured to ALIC.  ALIC’s ratings are influenced by many factors including operating and financial performance, asset quality, liquidity, asset/liability management, overall portfolio mix, financial leverage (i.e., debt), exposure to risks, the current level of operating leverage, Allstate Insurance Company’s (“AIC”) ratings and other factors.  There have been no changes to ALIC’s insurance financial strength ratings since December 31, 2005.

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Item 4.  Controls and Procedures

Evaluation of Disclosure Controls and Procedures.  We maintain disclosure controls and procedures as defined in Rule 13a-15(e) and 15(d)-15(e) under the Securities Exchange Act of 1934.  Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report.  Based upon this evaluation, the principal executive officer and the principal financial officer concluded that our disclosure controls and procedures are effective in providing reasonable assurance that material information required to be disclosed in our reports filed with or submitted to the Securities and Exchange Commission under the Securities Exchange Act is made known to management, including the principal executive officer and the principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial Reporting.  During the fiscal quarter ended June 30, 2006, there were no changes in our internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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PART II.  OTHER INFORMATION

Item 1. Legal Proceedings

Information required for this Part II, Item 1, is incorporated by reference to the discussion under the heading “Regulation” and under the heading “Legal and regulatory proceedings and inquires” in Note 3 of the Company’s Condensed Financial Statements in Part I, Item 1, of this Form 10-Q.

Item 1A. Risk Factors

This document contains “forward-looking statements” that anticipate results based on our estimates, assumptions and plans that are subject to uncertainty. These statements are made subject to the safe-harbor provisions of the Private Securities Litigation Reform Act of 1995. We assume no obligation to update any forward-looking statements as a result of new information or future events or developments.

These forward-looking statements do not relate strictly to historical or current facts and may be identified by their use of words like “plans,” “seeks,” “expects,” “will,” “should,” “anticipates,” “estimates,” “intends,” “believes,” “likely,” “targets” and other words with similar meanings. These statements may address, among other things, our strategy for growth, product development, regulatory approvals, market position, expenses, financial results, litigation and reserves. We believe that these statements are based on reasonable estimates, assumptions and plans. However, if the estimates, assumptions or plans underlying the forward-looking statements prove inaccurate or if other risks or uncertainties arise, actual results could differ materially from those communicated in these forward-looking statements. Risk factors which could cause actual results to differ materially from those suggested by such forward-looking statements include but are not limited to those discussed or identified in this document, in our public filings with the Securities and Exchange Commission, and those in Part I, Item 1A of Lincoln Benefit Life Company Annual Report on Form 10-K for 2005, which are hereby incorporated herein by reference.  There have been no material changes from the risk factors previously disclosed in our Annual Report on Form 10-K.

Item 6. Exhibits

(a)  Exhibits

An Exhibit Index has been filed as part of this report on page E-1.

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Lincoln Benefit Life Company
	(Registrant)
August 8, 2006
	By	/s/ Samuel H. Pilch
	Samuel H. Pilch
	Controller
	(chief accounting officer and duly authorized officer of the registrant)

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Exhibit No.	Description
10.1	Administrative Services Agreement between Lincoln Benefit Life Company and Allstate Life Insurance Company effective June 1, 2006.
31.1	Rule 15d-14(a) Certification of Principal Executive Officer
31.2	Rule 15d-14(a) Certification of Principal Financial Officer
32	Section 1350 Certifications

E-1

EX-10.1

Exhibit 10.1

ADMINISTRATIVE SERVICES AGREEMENT

by and between

LINCOLN BENEFIT LIFE COMPANY

and

ALLSTATE LIFE INSURANCE COMPANY

Effective as of June 1, 2006

E-2

ADMINISTRATIVE SERVICES AGREEMENT

This ADMINISTRATIVE SERVICES AGREEMENT (this “Agreement”), effective as of June 1, 2006, (the “Effective Date”), is entered into by and between LINCOLN BENEFIT LIFE COMPANY, a Nebraska domiciled stock life insurance company (the “Company”), and ALLSTATE LIFE INSURANCE COMPANY, an Illinois domiciled stock life insurance company, (the “Administrator”).

RECITALS:

WHEREAS, the Administrator, Allstate Life Insurance Company of New York, a New York domiciled stock life insurance company, The Allstate Corporation, a Delaware corporation, the Prudential Life Insurance Company of America, a New Jersey domiciled stock insurance company and Prudential Financial, Inc., a New Jersey corporation have entered into a Master Transaction Agreement dated as of March 8, 2006 (the “Master Transaction Agreement”), which provides for, among other things, the Company and the Administrator to enter into this Agreement; and

WHEREAS, pursuant to the Lincoln Reinsurance Agreement, the Administrator has agreed to indemnify the Company for, among other things, (i) on a coinsurance basis, one hundred percent (100%) of the general account liabilities of the Company under the Lincoln VA Contracts and (ii) on a modified coinsurance basis, one hundred percent (100%) of the separate account liabilities of the Company under the Lincoln VA Contracts. Capitalized terms used herein and not defined herein unless otherwise indicated, have the respective meanings assigned to them in the Master Transaction Agreement; and

WHEREAS, the Company wishes to appoint the Administrator to provide certain administrative services with respect to the Lincoln VA Contracts issued by the Company and the Lincoln Separate Account and the Administrator desires to provide such administrative services; and

NOW, THEREFORE, in consideration of the covenants and agreements set forth herein, the parties hereto agree as follows:

ARTICLE I

AUTHORITY; RETAINED SERVICES

Section 1.1.   Lincoln VA Contracts and Lincoln Separate Account.   The Company hereby appoints the Administrator, and the Administrator hereby accepts appointment, to provide as an independent contractor of the Company, from and after the Closing Date, on the terms as set forth in this Agreement, all administrative services necessary or appropriate with respect to the Lincoln VA Contracts and the Lincoln Separate Account, including those set forth in this Agreement and on Schedule A, other than the Retained Services (defined below) (the “Lincoln Services”).

Section 1.2.   Violations of Applicable Law.Notwithstanding any other provision of this Agreement to the contrary, the Company shall have the right to direct the Administrator to perform any action necessary for the Lincoln VA Contracts and the Lincoln Separate Account, or the administration thereof to comply with Applicable Law, or to cease performing any action that constitutes a violation of Applicable Law to the extent such action, inaction or administration is within the control of the Administrator, taking into account the recommendations of the Administrator provided to the Company hereunder, which the Company shall only reject in good faith and in light of the intent of the parties to and the stated purposes of the Master Transaction Agreement, the Lincoln Reinsurance Agreement and this Agreement. The Administrator shall have the right to direct the Company to perform any action necessary for the Lincoln VA Contracts or the Lincoln Separate Account or the administration thereof to comply with Applicable Law, or to cease performing any action that constitutes a violation of Applicable Law in either case to the extent such action, inaction or administration constitutes a Retained Service.

Section 1.3. Retained Services. The parties hereby agree that, notwithstanding anything herein to the contrary, the Company shall, for the term of this Agreement continue to provide on its own behalf (i) those administrative services necessary or appropriate with respect to the Lincoln VA Contracts and the Lincoln Separate Account that are reasonably determined by the Administrator to be required under Applicable Law to be performed by the Company and (ii) the preparation of accounting reports, tax returns, guaranty fund reports, actuarial reports and other reports and certifications contemplated in Articles X and XI, in each instance based on information provided by the Administrator as contemplated therein (collectively, the “Retained Services”), in each case, in accordance with Applicable Law, and that the Administrator shall have no obligation to provide such services.

ARTICLE II

STANDARD FOR SERVICES; FACILITIES; SUBCONTRACTING, ETC.

Section 2.1.Standard for Services.The Administrator shall provide the Lincoln Services in all material respects in accordance with the terms of the Lincoln VA Contracts and their registration statements. In addition, the Administrator shall provide the Lincoln Services (i) in accordance with the applicable terms of this Agreement, (ii) in compliance with Applicable Law, (iii) in a professional, competent and workmanlike manner and (iv) in compliance, in all material respects, with all other Material Contracts applicable to the administration of the Lincoln VA Contracts and the Lincoln Separate Account, to the extent in compliance with Applicable Law.

Section 2.2.Facilities and Personnel.The Administrator shall at all times maintain sufficient facilities and trained personnel of the kind necessary to perform its obligations under this Agreement in accordance with the performance standards set forth herein.

Section 2.3.Subcontracting.Subject to any consents required under the Material Contracts as set forth in Schedule 2.3, the Administrator may subcontract for the performance of any Lincoln Service with respect to the Lincoln VA Contracts or the Lincoln Separate Account to another Person (the “Subcontractor”), provided, that the Administrator shall provide the Company with reasonable advance written notice of its intention to subcontract to an unaffiliated

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third party; provided, further, that no such subcontracting shall relieve the Administrator from any of its obligations or liabilities hereunder, and the Administrator shall remain responsible for all obligations or liabilities of such Subcontractor with respect to the providing of such service or services as if provided by the Administrator.

Section 2.4.Independent Contractor.For all purposes hereof, except as explicitly set forth herein, the Administrator shall at all times act as an independent contractor and the Administrator and its Affiliates, on the one hand, and the Company its Affiliates, on the other hand, shall not be deemed an agent, lawyer, employee, representative, joint venturer or fiduciary of one another, nor shall this Agreement or the Lincoln Services or any activity or any transaction contemplated hereby be deemed to create any partnership or joint venture between the parties or among their Affiliates.

Section 2.5.Limitation on Services.The Administrator shall be excused from any failure to meet the standards set forth in Section 2.1 or Schedule A attached hereto or to perform any of its other obligations hereunder to the extent such failure is not due to any fault of the Administrator or any Subcontractor but to the extent due to a breach by the Company or any Affiliate of the Company of this Agreement.

Section 2.6.Disaster Recovery.For as long as Lincoln Services are provided hereunder the Administrator shall, and shall cause its Affiliates to maintain backup, business continuation and disaster recovery plans substantially similar to such plans as are in effect on the date hereof (or other substantially similar backup, business continuation and disaster recovery plans that are no less protective than those plans maintained and implemented by the Administrator or its Affiliates for services that are analogous to the Lincoln Services)

Section 2.7.Disclaimer of Warranties.NO WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, ARE MADE OR CREATED, AMONG THE PARTIES, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, TITLE AND NON-INFRINGEMENT OF ANY SOFTWARE OR HARDWARE USED HEREUNDER, WARRANTIES AS TO THE OPERABILITY OF ANY SOFTWARE OR THAT ANY SOFTWARE DOES NOT CONTAIN ANY HARMFUL COMPONENTS, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING, COURSE OF PERFORMANCE OR TRADE USAGE.

ARTICLE III

UNDERWRITING

From and after the Effective Date, subject to Section 1.2, the Administrator shall assume the obligations set forth below:

(i)     The Administrator may issue Lincoln VA Contracts (in the name of the Company utilizing the same forms and the same prospectuses in use for the

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Lincoln VA Contracts, as such forms and prospectuses may be amended from time to time.

(ii)    The Administrator may issue Lincoln VA Contracts in the name of the Company as required to replace or remediate Lincoln VA Contracts in order to comply with Applicable Law or Order;

(iii)   The Administrator may recommend to the Company amendments to the products, benefits, forms and prospectuses in use for the Lincoln VA Contracts and, at the direction of the Company, the agreement of the Company not to be unreasonably withheld, make such amendments on behalf of the Company;

(iv)   The Administrator shall assume all responsibility for (a) the provision of all applications and other contractholder materials to agents and persons seeking to apply for Lincoln VA Contracts, (b) all underwriting necessary or appropriate with respect to such applicants pursuant to the underwriting guidelines utilized by the Company as of the Effective Date and provided to the Administrator, (c) the processing of underwriting-related transactions and (d) the issuance of Lincoln VA Contracts.

(v)    The Administrator shall or shall cause the outside law firm retained pursuant to Section 8.4 or other person to notify the Company of all revisions to the Lincoln VA Contracts that are required by such changes in Applicable Law and shall, at the direction of the Company, prepare and provide to Contractholders all such revisions to the Lincoln VA Contracts to be made by the Company.

(vi)   The Administrator may make recommendations to the Company as to Fund options for the Lincoln Separate Account from and after the Effective Date and the Company shall not unreasonably reject such recommendations, but the Administrator will not change Fund options for the Lincoln Separate Account from and after the Effective Date unless such changes are made: (a) with the prior written consent of the Company, such consent not to be unreasonably withheld, (b) in fulfillment of the fiduciary obligations of the Company or (c) by the Board of Trustees of an unaffiliated Fund to liquidate, merge or remove a Fund pursuant to the terms of the then-existing fund participation agreements or through a regulatory process. If the Administrator makes a change in the Lincoln VA Contracts or the Lincoln Separate Account in connection with the change of a Fund option as permitted above, the Administrator shall, at its own expense, prepare for signature by the Company and transmit on behalf of the Company to the appropriate Governmental Authority any SEC exemptive application, no-action letter or other regulatory filing necessary to reflect or implement such change.

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(vii)  The Company shall take all actions necessary to execute amendments to the Lincoln VA Contracts, prepared from time to time by the Administrator to the reasonable satisfaction of the Company to conform such policies to the extent required by any changes in Applicable Law.

ARTICLE IV

COLLECTIONS

Section 4.1.Collection Services.From and after the Effective Date and subject to Section 1.2, the Administrator shall assume all responsibility for the receipt and processing of all deposits and Contract Loan repayments with respect to the Lincoln VA Contracts and the allocation of such amounts between the General Account of Lincoln and the Lincoln Separate Account. The Administrator shall also deduct all Separate Account Charges. The Company shall promptly remit to the Administrator any such amounts received by it with respect to the Lincoln VA Contracts.

ARTICLE V

CLAIMS HANDLING

Section 5.1.Claim Administration Services.From and after the Effective Date, subject to Section 1.2, the Administrator shall acknowledge, consider, review, investigate, deny, settle, pay or otherwise dispose of each claim for benefits and disbursements reported under each Lincoln VA Contract (each, a “Claim” and collectively the “Claims”).

Section 5.2.Description of Claim Administration Services.Without limiting the foregoing, the Administrator shall:

(i)     provide claimants under the Lincoln VA Contracts and their authorized representatives (collectively, “Claimants”) with Claim forms and provide reasonable explanatory guidance to Claimants in connection therewith;

(ii)    establish, maintain and organize Claim files and maintain and organize other Claims-related records;

(iii)   review all Claims and determine whether the Claimant is eligible for benefits and if so, the nature and extent of such benefits;

(iv)   prepare and distribute to the appropriate recipients and Governmental Entities any reports relating to periods following or including the Effective Date as required by Applicable Law;

(v)    respond to all written or oral Claims-related communications that the Administrator reasonably believes to require a response;

(vi)   maintain a complaint log with respect to the Lincoln VA Contracts in accordance with applicable requirements of Governmental Entities and

5

provide a copy of such log, continuously updated through the last day of each calendar quarter during the term of this Agreement, to the Company on or before the twentieth (20) Business Day of each calendar quarter covering changes during the preceding calendar quarter; and

(vii)  respond to and manage any Claims-related matters pursuant to Article VI.

ARTICLE VI

REGULATORY AND LEGAL PROCEEDINGS

Section 6.1.Regulatory Complaints and Proceedings.From and after the Effective Date subject to Section 1.2, the Administrator shall, to the extent known to the Administrator:

(i)     to the extent permitted by Applicable Law and the applicable Governmental Entity, respond to any Claims payment related complaints or inquiries made by any Governmental Entity with respect to the Lincoln VA Contracts relating to periods following or including the Effective Date within the Governmental Entity’s requested time frame for response or, if no such time frame is provided, within the time frame as allowed by Applicable Law, and promptly provide a copy of such response to the Company;

(ii)    promptly notify the Company of any non-Claims payment related complaints or inquiries initiated by a Governmental Entity on or after the Effective Date with respect to the Lincoln VA Contracts, and of any proceedings (either Claims or non-Claims related) initiated by a Governmental Entity on or after the Effective Date with respect to the Lincoln VA Contracts, and with respect to periods following the Effective Date to the extent permitted by Applicable Law and to the extent not related to the Retained Services, prepare and send to the Governmental Entity, with a copy to the Company, a response within the Governmental Entity’s requested time frame for response or, if no such time frame is provided, within the time frame as allowed by Applicable Law; provided, that, subject to meeting such time frames, the Administrator shall provide such response to the Company for its prior review and comment;

(iii)   supervise and control the investigation, contest, defense and/or settlement of all complaints, inquiries and proceedings by Governmental Entities with respect to the Lincoln VA Contracts relating to periods following the Effective Date at its own cost and expense, and in the name of the Company when necessary; and

(iv)   at the Company’s request, provide to the Company a report in a form mutually agreed by the parties summarizing the nature of any such complaints, inquiries or proceedings by Governmental Entities relating to periods following or including the Effective Date and matters that are

6

under the supervision and control of the Administrator, the alleged actions or omissions giving rise to such complaints, inquiries or proceedings and copies of any files or other documents that the Company may reasonably request in connection with its review of these matters.

Section 6.2.Legal Proceedings.The Administrator shall:

(i)     notify the Company promptly of any lawsuit, action, arbitration or other dispute resolution proceedings to the extent known to the Administrator that are instituted or threatened with respect to any matter relating to the Lincoln VA Contracts relating to periods following the Effective Date (“Legal Proceeding(s)”) within such time as to permit timely response by the Company and in no event more than ten (10) Business Days after receipt of notice thereof;

(ii)    supervise and control the investigation, contest, defense and/or settlement of all Legal Proceedings at its own cost and expense, and in the name of the Company when necessary; and

(iii)   keep the Company fully informed of the progress of all Legal Proceedings handled by the Administrator in which the Company is named a party and, at the Company’s request, provide to the Company a report summarizing the nature of such Legal Proceedings, the alleged actions or omissions giving rise to such Legal Proceedings and copies of any files or other documents that the Company may reasonably request in connection with its review of these matters, in each case other than such files, documents and other information as would, in the judgment of counsel to the Administrator, lead to the loss or waiver of legal privilege.

Section 6.3.Notice to Administrator.The Company shall give prompt notice to the Administrator of any Legal Proceeding made or brought against the Company after the Closing Date arising under or in connection with the Lincoln VA Contracts, to the extent known to it and not made against or served on the Administrator or a Subcontractor as administrator hereunder within such time as to permit timely response by the Administrator, and in no event more than ten (10) Business Days after receipt of notice thereof, and shall promptly furnish to the Administrator copies of all pleadings in connection therewith. The Administrator shall assume the defense of the Company with respect to all Legal Proceedings.

ARTICLE VII

SEPARATE ACCOUNT ADMINISTRATIVE SERVICES

Without limiting the generality of any of the foregoing, from and after at the Effective Date, subject to Section 1.2, in addition to the services described in any Article of this Agreement, the services with respect to, or as a result of, the Lincoln Separate Account shall include those services set forth on Schedule A attached hereto.

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ARTICLE VIII

MISCELLANEOUS SERVICES

Section 8.1.Ceded Reinsurance Agreements.From and after the Effective Date, subject to Section 1.2, the Administrator shall have the exclusive authority and responsibility to manage and administer the Ceded Reinsurance Agreements, including providing all reports and notices required with respect to the Ceded Reinsurance Agreements to the reinsurers within the time required by the applicable reinsurance agreement and doing all other things necessary to comply with the terms and conditions of the Ceded Reinsurance Agreements. Without limiting the foregoing, the Administrator shall timely pay all reinsurance premiums due to reinsurers under the Ceded Reinsurance Agreements and collect from such reinsurers all reinsurance recoverables due thereunder.

Section 8.2.Non-Guaranteed Elements.The Administrator shall provide recommendations to the Company as to the setting of all Non-Guaranteed Elements. Such recommendations shall be provided from time to time in a timely manner and shall be accompanied by such analysis as the Company shall reasonably request.

Section 8.3.Contractholder Services.From and after the Effective Date subject to Section 1.2, the Administrator shall provide all contractholder services in connection with the Lincoln VA Contracts, including the processing of all resets and all elections made by contractholders under the terms of the Lincoln VA Contracts.

Section 8.4.Legal Services.As of the Effective Date, as such term is defined in the Master Transaction Agreement, the Administrator shall be deemed to be, and the Company hereby appoints the Administrator as its agent and the Administrator accepts such appointment to act on behalf of the Company to provide or retain legal counsel, at Administrator’s expense, to provide the Company with legal advice, and to obtain such legal advice from and consult with such counsel with respect to the provision of services specified in Section 3(v) of this Agreement, Item 5(g) of Schedule A, and for such other purposes as the Administrator may reasonably determine.

Section 8.5.Other Services.The Administrator shall provide such other administrative services as are necessary or appropriate to fully effectuate the purpose of the Lincoln Reinsurance Agreement and this Agreement, including such services as are not performed by or on behalf of Company on the date hereof but the need for which may arise due to changes or developments in Applicable Law and are consistent with the allocation of the services set forth herein between the Administrator and the Company.

ARTICLE IX

QUARTERLY PREMIUM TAX AND INSOLVENCY FUND ACCOUNTINGS

Section 9.1.Quarterly Accountings.Subject to Section 1.3, from and after the Effective Date, within twenty (20) Business Days after the end of each calendar quarter that this Agreement is in effect (or more frequently as mutually agreed by the parties), the Company shall

8

submit to the Administrator a written statement of accounting in a form and containing such information to be agreed upon by the parties hereto (each, an “Insolvency Fund Quarterly Accounting”) setting forth the insolvency fund amounts assessed against or payable by the Company, to the extent that such assessments constitute the Company’s General Account Liabilities (collectively, the “Post-Effective Date Assessments”). In addition, within twenty (20) Business Days after the last day of each calendar quarter that this Agreement is in effect (or more frequently as mutually agreed by the parties), the Administrator shall submit to the Company a written statement of accounting in a form and containing such information to be agreed upon by the parties hereto (each, a “Quarterly Premium Tax Accounting”, and together with the Insolvency Fund Quarterly Accountings, the “Quarterly Accountings”) setting forth the estimated premium taxes due with respect to the Lincoln VA Contracts as a result of premiums collected or annuitizations occurring during such quarter. Concurrent with the delivery of each Quarterly Premium Tax Accounting, the Administrator shall remit to the Company the amount set forth on such Quarterly Premium Tax Accounting with respect to such estimated premium taxes due and the amount set forth in such Insolvency Fund Quarterly Accounting with respect to the Post-Effective Date Assessments, and any other amounts owed to the Company pursuant to this Agreement.

Section 9.2..Adjustments Regarding Quarterly Accountings.In the event that subsequent data or calculations require revision of any of the Quarterly Accountings, the required revision and appropriate payments thereunder shall be made within twenty (20) Business Days after the parties hereto mutually agree as to the appropriate revision.

ARTICLE X

CERTAIN ACTIONS BY COMPANY

Section 10.1.Filings.Subject to Section 1.3, the Company shall prepare and timely file any filings required to be made with any Governmental Entity that relate to the Company generally and not just to the Lincoln VA Contracts, including filings with guaranty associations and filings and premium tax returns with taxing authorities. The Administrator shall, in a timely fashion after reasonable notice by the Company in light of the dates such filings by the Company are required, provide to the Company, all information in the possession of the Administrator with respect to the Lincoln VA Contracts that may be reasonably required for the Company to prepare such filings and tax returns.

Section 10.2.Annual Adjustment.The Company shall pay or provide to the Administrator the benefit of any Post-Effective Date Assessments which have been applied to reduce the Company’s premium tax liability (“Premium Tax Credits”). The Company shall provide to the Administrator by April 15 of each year a statement of the amount (the “Annual Adjustment”) of (i) premium taxes (including retaliatory taxes) paid with respect to premiums collected or annuitizations occurring during the prior calendar year (to the extent that such taxes constitute the Company’s General Account Liabilities), less (ii) estimated premium taxes paid by the Administrator to the Company with respect to such premiums under the provisions of Article X, less (iii) Premium Tax Credits for the prior calendar year. By May 31 of each year the Administrator shall pay to the Company the Annual Adjustment, if a positive amount, and the Company shall pay or credit to the Administrator the Annual Adjustment, if a negative amount.

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ARTICLE XI

REGULATORY MATTERS AND REPORTING

Section 11.1.Regulatory Compliance and Reporting.Subject to Section 1.3, the Administrator shall provide to the Company such information reasonably derivable from information within the possession of the Administrator or which is obtainable by the Administrator in the ordinary course of business with respect to the Lincoln VA Contracts as is required to satisfy all current and future informational reporting, prior approval and any other requirements imposed by any Governmental Entity. Upon the timely and reasonable request of the Company, the Administrator shall timely prepare such reports and summaries, including statistical summaries and certifications, as are necessary or reasonably required to satisfy any requirements imposed by a Governmental Entity upon the Company relating to periods following or including the Effective Date with respect to the Lincoln VA Contracts. In addition, the Administrator, upon the timely and reasonable request of the Company, shall promptly provide to the Company copies of all existing records relating to the Lincoln VA Contracts (including, with respect to records maintained in machine readable form, hard copies) that are necessary to satisfy such requirements. All copies of records furnished in the ordinary course of business shall be furnished by the Administrator at the Administrator’s cost. Among other responsibilities:

(i)The Administrator shall promptly prepare and furnish to Governmental Entities, to the extent permitted by Applicable Law, all reports and related summaries (including, statistical summaries), certificates of compliance and other reports required or requested by any such Governmental Entity with respect to the Lincoln VA Contracts relating to periods following or including the Effective Date.

(ii)The Administrator shall assist the Company and cooperate with the Company in doing all things necessary, proper or advisable in a commercially reasonable manner in connection with any and all market conduct or other Governmental Entity examinations to the extent related to Lincoln VA Contracts relating to periods following or including the Effective Date.

Section 11.2.Reporting and Accountings.The Administrator shall assume the reporting and accounting obligations set forth below:

(i)As soon as practicable but not more than seven (7) Business Days after the end of each month that this Agreement is in effect (provided that with respect to any January, within ten (10) Business Days after the end of such month), the Administrator shall timely provide to the Company reports and summaries of transactions (and upon the easonable request of the Company, detailed supporting records) related to the Lincoln VA Contracts as may be reasonably required for use in connection with the preparation of the Company’s GAAP financial statements, including all

10

premiums received and all benefits paid. The parties shall cooperate in good faith to establish the manner for the providing of such reports.

(ii)As soon as practicable but not more than twelve (12) Business Days after the end of each calendar quarter that this Agreement is in effect, (or more frequently as mutually agreed by the parties), the Administrator shall timely provide to the Company reports and summaries of transactions (and upon the reasonable request of the Company, detailed supporting records) related to the Lincoln VA Contracts as may be reasonably required for use in connection with the preparation of the Company’s GAAP financial statements, tax returns and other required financial reports and to comply with the requirements of the regulatory authorities having jurisdiction over the Company, including all premiums received and all benefits paid. The parties shall cooperate in good faith to establish the manner for the providing of such reports.

(iii)As soon as practicable but not more than twenty (20) Business Days after the end of each calendar quarter that this Agreement is in effect (or more frequently as mutually agreed by the parties), the Administrator shall provide to the Company information reasonably required by the Company to permit the Company to determine the amount of reserves that the Company is required to report on its statutory and GAAP financial statements, tax returns and other required financial reports in connection with the Lincoln VA Contracts as of the quarter end, along with the amounts of reserves ceded to each reinsurer under the Ceded Reinsurance Agreements and the amount of reserves established by the Administrator with respect to the Lincoln VA Contracts that include a market value adjustment feature.

(iv)The Administrator shall promptly provide notice to the Company of any changes in the reserve methodology used by the Administrator in calculating statutory reserves for the Lincoln VA Contracts.

(v)Within thirty (30) Business Days after each calendar year end (or such longer time as may be agreed by the parties) that this Agreement is in effect, the Administrator shall provide to the Company actuarial analysis as to the adequacy of statutory reserves for the Lincoln VA Contracts, reasonably adequate to support opinions prepared according to accepted actuarial standards of practice to be issued by the Company, and as otherwise required for regulatory reporting purposes. In addition, to the extent relating to the Lincoln VA Contracts, the Administrator shall, upon timely and reasonable request by the Company, provide such additional actuarial analyses and related reports as are required to support such actuarial opinions and certifications as are required from the Company by the SEC, the NASD, state insurance authorities and other Governmental Entities, including then current requirements, formal and ad hoc requests and other items reasonably necessary in support of examinations or audits

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relating to periods following or including the Effective Date. The Administrator shall also provide supporting documentation as required by Governmental Entities or actuarial standards of practice to the extent relating to periods following or including the Effective Date.

Section 11.3   Additional Reports and Updates.   For so long as this Agreement remains in effect, upon reasonable notice, each party shall from time to time furnish to the other such other reports and information related to Lincoln VA Contracts as may be reasonably required by such other party for regulatory, tax or similar purposes and reasonably available to it.

Section 11.4.   Disclosure Controls and Procedures.   The Administrator shall establish and maintain disclosure controls and procedures, as defined in Rule 13a-14(c) (“Disclosure Controls and Procedures”) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) with respect to the Lincoln Services. In addition, Administrator shall establish and maintain effective internal controls over financial reporting, as defined in Exchange Act Rules 13a-15(f) and 15(d)-15(f) (“Internal Controls Over Financial Reporting”). The Administrator shall provide the Company with reasonable access to its personnel, books and records, and such other certifications and information as the Company may reasonably deem necessary to enable its designated officers to evaluate the effectiveness of the Disclosure Controls and Procedures in accordance with Rule 13a-15(b) under the Exchange Act and Internal Controls Over Financial Reporting in accordance with Rules 13a-15(f) and 15(d)-15(f) under the Exchange Act, both with respect to the Lincoln Services. The Administrator shall, upon request, authorize the Company’s independent auditors (i) to review the annual audit work papers of the Administrator’s independent auditors related to the Lincoln VA Contracts, including work papers related to internal controls, with the Company and the Administrator each bearing its own costs, including the costs of their respective independent auditors; and (ii) to perform such procedures as reasonably necessary for the Company’s auditors to express an opinion on the Company’s Financial Statements and the Company’s Controls Over Financial Reporting with respect to the Lincoln Services, with the Company bearing all costs in connection therewith, including the costs of any audit personnel of the Administrator. In addition, the Administrator shall provide the Company with such other reports, certifications and information concerning the Lincoln Services as may be reasonably necessary for the designated officers of the Company to certify the Company’s Forms 10-K and 10-Q filings as required by Rule 13a-14 and Rules 13a-15(f) and 15(d)-15(f) under the Exchange Act. Twenty-five (25) Business Days after the end of each calendar quarter (or such earlier time as may be reasonably necessary to permit the Company to satisfy any acceleration in its filing obligations) the Administrator shall provide the Company with a certification of its compliance with the then applicable Disclosure Controls and Procedures and such Internal Controls Over Financial Reporting.

ARTICLE XII

BOOKS AND RECORDS

Section 12.1.   Maintenance of Books and Records.   The Administrator shall keep accurate and complete records, files and accounts of all transactions and matters with respect to the Lincoln VA Contracts relating to the periods following or including the Effective Date and the administration thereof substantially in accordance with (i) Applicable Law and (ii) its record

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management practices in effect from time to time for the Administrator’s insurance business not covered by this Agreement, if any. The provisions of the Master Transaction Agreement regarding the retention and access to Books and Records shall apply to all such records, files and accounts.

ARTICLE XIII

COOPERATION

Each party hereto shall cooperate fully with the other in all reasonable respects in order to accomplish the objectives of this Agreement including making available to each their respective officers and employees for interviews and meetings with Governmental Entities and furnishing any additional assistance, information and documents as may be reasonably requested by a party from time to time.

ARTICLE XIV

PRIVACY REQUIREMENTS

Section 14.1   Confidentiality Obligations.   In providing the Lincoln Services provided for under this Agreement, and in connection with maintaining, administering, handling and transferring the data of the Contractholders and other recipients of benefits under the Lincoln VA Contracts, the Administrator shall, and shall cause its Affiliates to, comply with any Applicable Law and/or regulations with respect to privacy or data security relative to Customer Information (as defined below), and shall implement and maintain an effective information security program designed to protect Customer Information in compliance with all applicable privacy laws and other Applicable Law:

(i)to ensure the security, integrity and confidentiality of Customer Information;

(ii)to protect against any anticipated threats or hazards to the security or integrity of such Customer Information; and

(iii)to protect against unauthorized access to or use of Customer Information which could result in substantial harm or inconvenience to the owner thereof or its Affiliates, or to Customers or potential Customers thereof.

“Customer Information” is defined as all tangible and intangible information provided or disclosed hereunder about present or former contract holders, annuitants, or other beneficiaries (collectively, hereinafter “Customers”) or potential Customers of any party or its Affiliates, including, but not limited to, name, address, telephone number, email address, account or policy information, and any list, description, or other grouping of Customers or potential Customers, and any medical records or other medical information of such Customers or potential Customers and any other type of information deemed “nonpublic” and protected by privacy laws and any other Applicable Law.

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Section 14.2.   Security Incidents.   (a) In the event that any party discovers a security breach that has resulted or may reasonably result in unauthorized access to or disclosure of, or have any material adverse affect on, the security of any Customer Information related to the Lincoln VA Contracts (a “Security Incident”) such party shall (i) within 24 hours, notify the other parties of said Security Incident; and (ii) work with the other parties to take all measures reasonably necessary to restore the security of such Customer Information. The Company shall have the exclusive right to provide notice of any Security Incident to any Customers of the Lincoln VA Contracts, any law enforcement Person or any other Governmental Authorities and to determine the content and timing of any such notice; provided, any such notice shall be subject to review and approval by the Administrator, such approval not to be unreasonably delayed or withheld

(b) Each party acknowledges that the breach of its obligations under this Section 14.2 may cause irreparable injury and damages, which may be difficult to ascertain. Therefore a Party shall be entitled to seek injunctive relief with respect to any breach or threatened breach of this Section 14.2 by the other party and its Affiliates. This provision shall not in any way limit such other remedies as may be available to any party at law or in equity.

ARTICLE XV

CONSIDERATION FOR ADMINISTRATIVE SERVICES

Apart from the performance by the Company of its obligations under the Lincoln Reinsurance Agreement, there shall be no fee or other consideration due to the Administrator for performance of the Lincoln Services and its other obligations under this Agreement.

ARTICLE XVI

BANK ACCOUNT; USE OF COMPANY LETTERHEAD

Section 16.1Establishment of Bank Accounts.When and on terms reasonably requested by the Administrator, the Company shall open, modify or close, and make available for use by the Administrator or its designee for the payment of amounts to be paid by the Administrator hereunder one or more bank accounts (each a “Bank Account”) of the Company and check stock of the Company. One or more Bank Accounts shall be opened to hold solely general account assets (other than deposits held pending transfer to a separate account) and one or more Bank Accounts shall be opened to hold solely separate account assets. The Administrator or its designee shall maintain such account(s) and pay all applicable bank fees and check stock costs. The Company shall adopt such resolutions and execute such documents as required to designate senior officers of the Administrator or its designee (by title) as signatories on such account(s) and authorize the Administrator or its designee to certify to such bank(s), from time to time, the names of such officers. The Company shall also make available to the Administrator, or its designee, at the sole expense of the Administrator or its designee, such letterhead, printed forms and other documents of the Company as may be reasonably required by the Administrator or its designee in performing services hereunder. Upon termination of this Agreement, the Administrator or its designee shall promptly return to the Company all such

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unused check stock, letterhead, printed forms and other documents held by it in connection with this Agreement as provided under this Article XVI.

Section 16.2   Security Interest.   The Company hereby grants to the Administrator or its designee a security interest (the “Collateral”) in the Bank Accounts opened to hold general account assets, and all cash, securities, instruments and other property held in each such Bank Account from time to time, and all certificates and instruments, if any, from time to time representing such Bank Account or any property therein, and all products and proceeds of, and all dividends, collections, earnings, accruals and other payments with respect to, any of all of the foregoing and agrees that the Administrator or its designee has all the rights and remedies of a secured party under the New York Uniform Commercial Code.

ARTICLE XVII

INDEMNIFICATION

Section 17.1.   Indemnification of the Company.   The Administrator hereby indemnifies and holds harmless the Company and its directors, officers and employees and its Representatives and Affiliates (“Company Indemnified Parties”) from, against and in respect of all Losses imposed on, sustained, incurred or suffered by, or asserted against any Company Indemnified Party resulting from or arising out of any breach by the Administrator of its obligations under this Agreement (each, and “Administrator Breach”), provided that, the Administrator shall have no obligation to indemnify any Company Indemnified Party to the extent (i) such Loss is related to any act or omission resulting from the negligence or willful misconduct of the Company, or (ii) any Company Breach (as defined below).

Section 17.2.   Indemnification of the Administrator.   The Company hereby indemnifies and holds harmless the Administrator and its directors, officers and employees and its Representatives and Affiliates (“Administrator Indemnified Parties”) from, against and in respect of all Losses imposed on, sustained, incurred or suffered by, or asserted against any Administrator Indemnified Party resulting from or arising out of any breach by the Company of its obligations under this Agreement (each, a Company Breach); provided that, the Company shall have no obligation to indemnify any Administrator Indemnified Party to the extent (i) such Loss is related to any act or omission resulting from the negligence or willful misconduct of the Administrator or a Subcontractor, or (ii) any Administrator Breach.

Section 17.3.   Indemnification Procedures.   In the event that either the Company or the Administrator shall have a claim for indemnity against the other party under the terms of this Agreement, the parties shall follow the procedures set forth in Section 10.02 of the Master Transaction Agreement.

Section 17.4.   Exclusive Remedy.   Each party expressly acknowledges that, other than as expressly set forth in this Agreement, this Article XVII provides for the sole and exclusive remedy for all monetary claims resulting from any breach by the parties of any term of this Agreement.

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ARTICLE XVIII

DURATION; TERMINATION

Section 18.1.   Duration.   This Agreement shall commence on the Effective Date and continue with respect to each Lincoln VA Contract until no further Lincoln Services in respect of such Lincoln VA Contract are required, unless this Agreement is earlier terminated under Section 18.2.

Section 18.2. (a)   Termination.   This Agreement is subject to immediate termination at the option of the Company, upon written notice to the Administrator, upon the occurrence of any of the following events:

(i)     A voluntary or involuntary proceeding is commenced in any jurisdiction by or against the Administrator for the purpose of conserving, rehabilitating or liquidating the Administrator;

(ii)    There is a material breach by the Administrator of any material term or condition of this Agreement that is not cured by the Administrator within thirty (30) days after receipt of written notice from the Company of such breach or act; or

(iii)   The Administrator is unable to perform the services required under this Agreement for a period of thirty (30) consecutive days for any reason other than as a result of a Force Majeure, it being understood that nothing in this Section 18.2(a)(iii) shall relieve the Administrator from its administrative responsibilities and other obligations under this Agreement. For purposes of this Agreement, “Force Majeure” means any acts or omissions of any civil or military authority, acts of God, wars, hostilities, terrorism, acts or omissions of the Company, fires, strikes or other labor disturbances, equipment failures, fluctuations or non availability of electrical power, heat, light, air conditioning or telecommunications equipment, or any other act, omission or occurrence beyond the Administrator’s reasonable control, irrespective of whether similar to the foregoing enumerated acts, omissions or occurrences.

(b)    This Agreement may be terminated at any time upon the mutual written consent of the parties hereto, which writing shall state the effective date of termination.

(c)    In the event that this Agreement is terminated under any of the provisions of Section 18.2(a), the Administrator shall select a third party administrator to perform the services required by this Agreement. The Company shall have the right to approve any such administrator selected by the Administrator, but such approval will not unreasonably be withheld within five (5) Business Days of its termination, the Company shall select such an administrator. In either case, the Administrator shall pay all fees and charges imposed by the selected administrator and shall bear all transition costs associated with the transition of the performance of the services required under this Agreement to such administrator.

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ARTICLE XIX

GENERAL PROVISIONS

Section 19.1.   Headings.   The headings in this Agreement are for reference only and shall not affect the interpretation of this Agreement.

Section 19.2.Schedules.The Schedule to this Agreement that is specifically referred to herein is a part of this Agreement as if fully set forth herein. All references herein to Articles, Sections, subsections, paragraphs, subparagraphs, clauses and Schedules shall be deemed references to such parts of this Agreement, unless the context shall otherwise require.

Section 19.3.   Notices.   All notices, requests, demands and other communications under this Agreement must be in writing and will be deemed to have been duly given or made as follows: (a) if sent by registered or certified mail in the United States return receipt requested, upon receipt; (b) if sent by reputable overnight air courier, one business day after mailing; (c) if sent by facsimile transmission, when transmitted; or (d) if otherwise actually personally delivered, when delivered, and shall be delivered as follows:

If to the Company:

Lincoln Benefit Life Company
3075 Sanders Road, Suite G2H
Northbrook, Illinois 60062
Facsimile: (847) 402-9116
Attention: Treasurer

If to the Administrator:

Allstate Life Insurance Company
3075 Sanders Road, Suite G2H
Northbrook, Illinois 60062
Facsimile: (847) 402-9116
Attention: Treasurer

with concurrent copies to:

Allstate Insurance Company
2775 Sanders Road, Suite A2
Northbrook, Illinois 60062
Facsimile: (847) 402-0158
Attention: Susan L. Lees

and to:

LeBoeuf, Lamb, Greene & MacRae LLP
125 West 55th Street

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New York, New York 10019
Facsimile: (212) 424-8500
Attention: John M. Schwolsky
            Donald B. Henderson, Jr.

Any party may, by notice given in accordance with this Section 19.3 to the other parties, designate another address or person for receipt of notices hereunder provided that notice of such a change shall be effective upon receipt.

Section 19.4.   Binding Effect; Assignment.   This Agreement shall be binding upon and inure to the benefit of the parties and their respective successors, permitted assigns and legal representatives. Neither this Agreement, nor any of the rights, interests or obligations hereunder, may be assigned, in whole or in part, by operation of law or otherwise, by any party without the prior written consent of the other party hereto and any such assignment that is not consented to shall be null and void.

Section 19.5.   Counterparts.   This Agreement may be executed by the parties hereto in separate counterparts, each of which when so executed and delivered shall be an original, but all such counterparts shall together constitute one and the same instrument.

Section 19.6.   Currency.   Whenever the word “Dollars” or the “$” sign appear in this Agreement, they shall be construed to mean United States Dollars, and all transactions under this Agreement shall be in United States Dollars.

Section 19.7.Waivers and Amendments; Non-Contractual Remedies; Preservation of Remedies.This Agreement may be amended, superseded, canceled, renewed or extended, and the terms hereof may be waived, only by a written instrument signed by each of the parties or, in the case of a waiver, by the party waiving compliance. No delay on the part of any party in exercising any right, power or privilege hereunder shall operate as a waiver thereof, nor shall any waiver on the part of any party of any right, power or privilege, nor any single or partial exercise of any such right, power or privilege, preclude any further exercise thereof or the exercise of any other such right, power or privilege.

Section 19.8.Governing Law.This Agreement shall be construed, performed and enforced in accordance with the laws of the State of New York without giving effect to its principles or rules of conflict of laws thereof to the extent such principles or rules would require or permit the application of the laws of another jurisdiction.

Section 19.9.Entire Agreement; Severability.(a) This Agreement, the Master Transaction Agreement and the applicable Ancillary Agreements contain the entire agreement between the parties with respect to the subject matter hereof and supersede all prior agreements and understandings, written or oral, with respect thereto.

(b) If any provision of this Agreement is held to be void or unenforceable, in whole or in part, (i) such holding shall not affect the validity and enforceability of the remainder of this Agreement, including any other provision, paragraph or subparagraph, and (ii) the parties agree to attempt in good faith to reform such void or unenforceable provision to the extent necessary to render such provision enforceable and to carry out its original intent.

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Section 19.10.   Waiver of Punitive and Other Damages and Jury Trial.

(a)   THE PARTIES TO THIS AGREEMENT EXPRESSLY WAIVE AND FOREGO ANY RIGHT TO RECOVER PUNITIVE, EXEMPLARY, LOST PROFITS, (AS SUCH TERM IS DEFINED IN THE MASTER TRANSACTION AGREEMENT), CONSEQUENTIAL OR SIMILAR DAMAGES IN ANY ARBITRATION, LAWSUIT, LITIGATION OR PROCEEDING ARISING OUT OF OR RESULTING FROM ANY CONTROVERSY OR CLAIM ARISING OUT OF OR RELATING TO THIS AGREEMENT EXCEPT FOR (i) PUNITIVE, EXEMPLARY, LOST PROFITS, ONSEQUENTIAL OR SIMILAR DAMAGES PAID OR AWARDED TO A THIRD PARTY IN A THIRD PARTY CLAIM. FOR THE AVOIDANCE OF DOUBT, PUNITIVE EXEMPLARY, LOST PROFITS, CONSEQUENTIAL AND SIMILAR DAMAGES SHALL NOT BE CONSIDERED FOR PURPOSES OR DETERMINING THE AMOUNT OF ANY DIMINUTION-OF-VALUE LOSSES UNDER THIS AGREEMENT.

(b)   EACH PARTY ACKNOWLEDGES AND AGREES THAT ANY CONTROVERSY WHICH MAY ARISE UNDER THIS AGREEMENT IS LIKELY TO INVOLVE COMPLICATED AND DIFFICULT ISSUES, AND THEREFOR IT HEREBY IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY LITIGATION DIRECTLY OR INDIRECTLY ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE ADMINISTRATIVE SERVICES OR THE ACTIVITIES OR THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT.

(c) EACH PARTY CERTIFIES AND ACKNOWLEDGES THAT (i) NO REPRESENTATIVE, AGENT OR ATTORNEY OR ANY OTHER PARTY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF LITIGATION, SEEK TO ENFORCE EITHER OF THE FOREGOING WAIVERS, (ii) IT UNDERSTANDS AND HAS CONSIDERED THE IMPLICATIONS OF SUCH WAIVERS, (iii) IT MAKES SUCH WAIVERS VOLUNTARILY, AND (iv) IT HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS UNDER THIS AGREEMENT OR THE MASTER TRANSACTION AGREEMENT.

Section 19.11.Jurisdiction; Venue; Service of Process.

(a)Each party hereby irrevocably and unconditionally submits, for itself and its property, to the exclusive jurisdiction of any New York state court or Federal court of the United States of America sitting in New York County (the “New York Courts”), and any appellate court from any thereof, in any action or proceeding arising out of or relating to this Agreement or the Lincoln Services, contemplated by this Agreement or for recognition or enforcement of any judgment relating hereto, and each party hereby irrevocably and unconditionally agrees that all claims in respect of any such action or proceeding may be heard and determined in such New York courts. Each party agrees that a final judgment in any such action or proceeding will be conclusive and may be enforced in other jurisdictions by suit on the judgment or in any other manner provided by Applicable Law.

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(b)Each party hereby irrevocably and unconditionally waives, to the fullest extent it may legally and effectively do so, any objection which it may now or hereafter have to the laying of venue of any suit, action or proceeding arising out of or relating to this Agreement or the Lincoln Services or the activities or the transactions contemplated hereby in any New York Court. Each party hereby irrevocably waives, to the fullest extent permitted by Applicable Law, the defense of an inconvenient forum to the maintenance of such action or proceeding in any such court.

(c)   Each party irrevocably consents to services of process in the manner provided for notices in Section 19.3.

(d)   No Third Party Beneficiaries. Nothing in this Agreement is intended or shall be construed to give any Person, other than the parties hereto, their successors and permitted assigns, any legal or equitable right, remedy or claim under or in respect of this Agreement or any provision contained herein.

Section 19.12.   Interpretation.   For purposes of this Agreement, the words “hereof”, “herein”, “hereby” and other words of similar import refer to this Agreement as a whole unless otherwise indicated. Whenever the words “include”, “includes”, or “including” are used in this Agreement, they shall be deemed to be followed by the words “without limitation”. Whenever the singular is used herein, the same shall include the plural, and whenever the plural is used herein, the same shall include the singular, where appropriate.

Section 19.13.Survival.Article XIV and Article XIX shall survive the termination of this Agreement.

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IN WITNESS WHEREOFF, the parties hereto have executed this Agreement as of the date first above written.

	LINCOLN BENEFIT LIFE COMPANY
By:	/s/ STEVEN C. VERNEY
Name:	Steven C. Verney
Title:	Treasurer

	ALLSTATE LIFE INSURANCE COMPANY
By:	/s/ STEVEN C. VERNEY
Name:	Steven C. Verney
Title:	Treasurer

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SCHEDULE A

SEPARATE ACCOUNT SERVICES

The Administrator shall provide the following additional services to the Company relating to the Lincoln Separate Accounts and periods following or including the Effective Date; provided that in all instances the Company shall perform all Retained Services, including the execution of reports, filings and other documents prepared by the Administrator in order to permit the Administrator to fulfill its obligations as set forth below.

1.   Premium Collection.   The Administrator shall promptly invest in the Lincoln Separate Account deposits collected which relate to the Separate Account portions of Lincoln VA Contracts (including transfers from fixed options under the Lincoln VA Contracts), and promptly forward funds and required information to the Funds, in each case in accordance with the Lincoln VA Contracts, the current prospectus and/or statement of additional information (as each may be amended from time to time) for the relevant Lincoln VA Contract, Applicable Law and any applicable agreements provided by the Company to the Administrator.

2.Records Maintenance.The Administrator shall maintain and preserve records with respect to the Lincoln Services that it performs for the Lincoln Separate Account as required by Rules 31a-1 and 31a-2 under the Investment Company Act of 1940, as amended, (the “1940 Act”), the Exchange Act, and the rules promulgated by the National Association of Securities Dealers (the “NASD”). The Administrator acknowledges and agrees that such records as required to be maintained by Rules 31a-1 and 31a-2 under the 1940 Act are the property of the Company. Upon request of the Company or any state or federal regulatory authorities, the Administrator shall forward a complete copy of any record promptly to the requesting party in a format appropriate to the request. The Administrator shall submit to the Company for review, approval and signature, and transmit to the Securities and Exchange Commission (“SEC”) on behalf of the Company the undertaking required by Rule 17a-4(i) under the Exchange Act with respect to any records that it maintains and that are required to be maintained under the provisions of the Exchange Act by any broker dealers that are authorized to sell the Lincoln VA Contracts.

3.   Performance of Obligations.   The Administrator shall perform, in the name and on behalf of the Company, all of the Company’s obligations under, and shall comply with the terms of, (i) the participation agreements between the Company and the Funds in which assets of the Lincoln Separate Account are invested, as well as any related service agreement between the Company, the Funds and/or their Affiliates (the “Participation Agreements”), (ii) the underwriting agreements between the Company and the principal underwriters for the Lincoln VA Contracts, and (iii) any other agreements related to the distribution of the Lincoln VA Contracts, in each case to the extent that the Company has provided complete copies of such agreements (including any amendments thereto) to the Administrator, in each case, to the extent consistent with Applicable Law.

4.   Contractholder Services.The Administrator shall provide the Company with the following additional contractholder services:

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(a)Issuing timely reports, statements, and confirmations as required by the Lincoln VA Contracts or the Company’s practices in effect immediately prior to the Effective Date and communicated by the Company to the Administrator in writing, or Applicable Law;

(b)Issuing tax reporting forms and other information as required by applicable regulatory rules, including 1099-R, W-4P, and 5498 for Contractholders and beneficiaries as required and distributing the same to Contractholders and beneficiaries and appropriate authorities;

(c)Responding to any requests from plan administrators or trustees for policy information affecting the plan or participants for qualified plans, holding Lincoln VA Contracts, provided that nothing herein shall require the Administrator to provide any service that, in the reasonable judgment of the Administrator might deem it to be a plan administrator or plan fiduciary;

(d)Responding to Contractholder requests for calculations applicable to annuity payments under the Lincoln VA Contracts as may be necessary for tax withholding calculations;

(e)Processing and recording transfer requests (i.e., from one subaccount to another), including calculating and transferring between the General Account of the Company and the Lincoln Separate Account all amounts required to be so transferred, in all cases in accordance with applicable provisions of the Lincoln VA Contracts and within such time periods as are specified by Applicable Law and in accordance with the applicable prospectus terms;

(f)Processing and recording loan requests in all cases in accordance with applicable provisions of the Lincoln VA Contracts and in accordance with Applicable Law and in accordance with the applicable prospectus terms;

(g)Calculating (on a daily basis) the accumulation unit value of each subaccount of the Lincoln Separate Account that is a funding option for the Lincoln VA Contracts, in accordance with the provisions of the Lincoln VA Contracts, as well as with the prospectus and statement of additional information disclosure on any day when such calculation is required by the 1940 Act and the rules and regulations thereunder;

(h)Calculating (on a daily basis) the mortality and expense charges and any administrative charges in accordance with the provisions of the Lincoln VA Contracts, as well as with the applicable prospectus and statement of additional information disclosure.

(i)Transmitting orders pursuant to the Participation Agreements for the purchase or redemption of shares in the Funds in which the assets of the Lincoln Separate Account are invested to such Funds or their authorized

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agents and paying and receiving funds in connection with such purchases or redemptions as required by any applicable agreement.

5.   Compliance Services.    The Administrator shall provide the Company with the following additional compliance services:

(a)Prepare or cause to be prepared (and provide financial data required for), submit to the Company for review, approval and signature, and transmit on behalf of the Company to the appropriate Governmental Entity, such reports and filings as are required by the SEC with respect to the Lincoln VA Contracts (including audited financial statements of the Separate Accounts, forms N-SAR, 485(b) registration statement updates, separate account annual reports and 24f-2 Notices), the NASD (including compilation of information, if any, related to the Lincoln VA Contracts that would be reflected in any quarterly FOCUS II/IIA reports, annual FOCUS schedule 1 or Customer Complaints Rule 3070 Report), and the states with all of the foregoing to be accomplished within such time periods as are necessary to comply with Applicable Law after giving allowance, in the cases of information relevant to reports of filings of the Company that are not specific to the Lincoln VA Contracts, for time periods reasonably specified by the Company to permit integration of the subject information related to the Lincoln VA Contracts;

(b)Notwithstanding anything in this Agreement to the contrary, all complaints and other grievances relating to the Lincoln VA Contracts and services provided hereunder shall be handled by the Administrator in accordance with Applicable Law and NASD requirements (including any response time requirements applicable thereto);

(c)Notwithstanding clause (a) above, in the event the Company prepares any registration statement or other SEC related documents, review and comment on such documents, and assist the Company in meeting SEC requirements with respect to the Lincoln VA Contracts. In addition, the Administrator shall distribute at its expense to Contractholders all documents required by Applicable Law to be so distributed, including prospectuses, statements of additional information, amendments or supplements thereto and annual and semi-annual reports of the Lincoln Separate Account or of the Funds within such time periods as are specified by Applicable Law. The Company agrees to make such documents that it prepares available to the Administrator in camera ready form on a timely basis;

(d)Submit to the Company for review, approval and signature; and transmit on behalf of the Company to the appropriate Governmental Entity all regulatory approvals required with respect to advertising of the Lincoln VA Contracts, including all filings and approvals required by Applicable Law and NASD requirements (except to the extent that such services are

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performed by other entities pursuant to written agreements with the Company);

(e)Other than with respect to the Retained Services and any other actions taken by the Company, ensure SEC and NASD compliance for the Lincoln VA Contracts and Lincoln Separate Account and related prospectuses, and registration statements including the submission of any required information, conducting annual compliance audits, quarterly complaint reporting, registering and terminating representatives, monitoring continuing education requirements and market timing by Contractholders;

(f)Subject to the prior written consent of the Company, which shall not be unreasonably withheld, and subject to clause (e) above, the Administrator may cease updating prospectuses relating to the Lincoln VA Contracts in accordance with the SEC no-action letter dated October 23, 1990 issued to Great-West Life & Annuity Insurance Company and any subsequent related no-action letters, or may begin to update prospectuses that the Company has previously stopped updating;

(g)Other than with respect to the Retained Services and any other actions taken by the Company, monitor, or cause to be monitored the federal securities statutes and the rules, regulations, orders, and interpretations thereunder and the securities statutes and rules, regulations, orders, and interpretations thereunder of the various states in which Contractholders or Lincoln VA Contracts are located to ensure compliance therewith and to ensure that any actions or communications required thereby are properly made;

(h)Process information relating to proxy voting, including receiving record date information and proxy solicitation from underlying investment vehicle(s), preparing proxy ballots, mailing solicitation and resolicitations, if necessary, and maintaining all proxy registers and other required proxy material with respect to the Lincoln VA Contracts;

(i)Provide the Company with all information reasonably requested and necessary for the Company to file applicable tax returns and to meet any requirements arising out of the Sarbanes-Oxley Act of 2002, as amended with respect to the Lincoln VA Contracts and the Lincoln Services;

(j)Ensure compliance with the Office of Foreign Assets Control (“OFAC”) of the US Department of the Treasury and money “laundering” restrictions, including but not limited to those adopted under the Uniting and Strengthening America By Providing Appropriate Tools Required to Intercept and Obstruct Terrorism (USA PATRIOT) Act of 2001 with respect to the Lincoln VA Contracts;

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(k)Monitor and comply, as applicable, with all applicable licensing requirements relating to the Administrator and the Purchaser; assist the Company in appointing Producers for the Lincoln VA Contracts as required by Applicable Law and monitor the performance and licensing of all Producers with respect to the Lincoln VA Contracts to the extent required by Applicable Law;

(l)Terminate a Producer’s authority and agreements with such Producers with respect to the Lincoln VA Contracts; and

(m)Provide the Company annually (not later than sixty (60) days after the end of each calendar year) copies of all self-evaluative reports produced by the Administrator with respect to the Lincoln Services.

6.   General.   The Administrator agrees to comply with all applicable federal securities laws the requirements of applicable self regulatory organizations, including the NASD, and applicable state law as they apply to the Separate Account portions of the Lincoln VA Contracts in connection with the performance of the Administrator’s obligations under this Agreement. The Administrator hereby agrees to provide all necessary information in its possession or which is obtainable by the Administrator in the ordinary course of business to the Company in order to meet all regulatory requirements as may be necessary for the Company, ALFS, Inc. (“ALFS”), and Allstate Distributors, L.L.C. (“ADLLC”) to fulfill their obligations under federal and state law as is deemed reasonably necessary by the Company under applicable federal and state laws as they relate to the Lincoln VA Contracts.

7.    Sales and Distribution Compliance.   The Administrator shall:

(a)provide all services reasonably necessary or appropriate to allow the Company, ALFS and ADLIC to comply with their obligations under the underwriting agreements for the Lincoln VA Contracts and under the Distributor Agreements to extent applicable to the Lincoln VA Contracts, and generally cooperate with the Distributors in connection with the performance of their duties under the Distributor Agreements to such extent. “Distributor” shall mean a broker-dealer that is or has ever been authorized to participate in the distribution of Lincoln VA Contracts. “Distributor Agreement” shall mean any selling, marketing support or similar agreement between and among a Distributor and the Company, ALFS and/or ADLIC relating to the marketing and/or sale of Lincoln VA Contracts and/or ongoing contractowner support by such Distributor, including without limitation such agreements that were terminated or expired prior to the (date) but have surviving or continuing provisions to which the Company, ALFS and/or ADLIC are a party, as set forth on Schedule A-7. The Administrator shall provide such reports reasonably requested by ALFS or a Distributor as may be necessary for such person to carry out its duties and comply with its regulatory responsibilities to the extent required by the underwriting agreements for the Lincoln VA Contracts or the applicable Distributor Agreement, respectively;

A-5

(b)to the extent required under the applicable Distributor Agreement, on behalf of such Distributor, prepare and send to Contractholders confirmations of transactions under the Lincoln VA Contracts and periodic statements, in compliance with and to the extent required by rule 10b-10 under the Exchange Act; subject to Section 2.3, at its discretion, arrange for an Affiliate appropriately registered with the SEC as a brokerdealer to provide any of the foregoing services, to the extent that such service may only be provided by a registered broker-dealer or a registered representative of such broker-dealer; and

(c)to the extent required under the applicable Distributor Agreement, separately account for any commission payable with respect to the Lincoln VA Contracts and shall pay such commissions to or on behalf of such Distributor, in accordance with Applicable Law; SEC interpretations and the applicable Distributor Agreement.

8.Rule 38a 1 Compliance Program.   The Administrator shall apply its own compliance program (the “Compliance Program”) with respect to the separate accounts to the Lincoln Separate Account. The Compliance Program shall comply with the requirements of Rule 38a 1 under the 1940 Act applicable to the Lincoln Services. The Compliance Program shall include without limitation written policies and procedures reasonably designed to detect and prevent violations of the “federal securities laws” as defined in rule 38a 1(e)(1), a review at least annually of the adequacy of the Compliance Program and the effectiveness of its implementation, and appointment of a chief compliance officer whose responsibilities include preparation of reports of the reviewed separate accounts, including the Lincoln Separate Account providing the information with respect to the Compliance Program including the Lincoln Services necessary for the preparation of reports as provided in Rule 38a 1(a)(4)(iii) (“Rule 38a 1 Reports”) and (b) provides at least the same degree of compliance oversight as provided under the Company’s existing compliance program for the Lincoln Separate Accounts, as such compliance program is communicated to the Administrator. The Administrator shall provide, or cause to be provided, reports to the Company’s Chief Compliance Officer, a reasonable time before each Rule 38a 1 Report is due, and shall promptly report to the Company’s Chief Compliance Officer, any Material Compliance Matter (within the meaning of Rule 38a 1 under the 1940 Act) discovered through the operation of the Compliance Program or otherwise. The Administrator shall provide the Company with reasonable access to its personnel, books and records, and such other certifications and information as the Company may reasonably deem necessary to enable its designated officers to evaluate the effectiveness of the Compliance Program with respect to the Lincoln Separate Accounts.

A-6

SCHEDULE 2.3

CONSENTS UNDER MATERIAL CONTRACTS

None.

SCHEDULE A-7

DISTRIBUTOR AGREEMENTS

Schedule A-7

Firm Name

Issuing Company Name

Underwriting Company Name

Effective Date

Termination Date

Marketing product name

1717 Capital Management Co.

Lincoln Benefit Life Company

ALFS, Inc.

04/27/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

1st Discount Brokerage, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/20/98 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

1st Global Capital Corp.

Lincoln Benefit Life Company

ALFS, Inc.

09/19/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

3 Mark Equities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

10/06/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA

A & F Financial Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

05/04/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

A.G. Edwards & Sons, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

12/10/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Abacus Investments, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/05/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Access Financial Group

Lincoln Benefit Life Company

ALFS, Inc.

02/22/02 12:00 AM

04/10/03 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

ACS Securities Corp.

Lincoln Benefit Life Company

ALFS, Inc.

01/13/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Acument Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

11/30/00 12:00 AM

03/10/03 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Advanced Equities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/26/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Advanced Planning Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/17/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Advantage Capital Corporation

Lincoln Benefit Life Company

ALFS, Inc.

05/20/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Advest, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/01/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Advisors Unlimited

Lincoln Benefit Life Company

ALFS, Inc.

07/08/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Advisory Group Equity Services

Lincoln Benefit Life Company

ALFS, Inc.

05/09/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

AFS Brokerage, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

02/07/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

AFS Equities Inc.

Lincoln Benefit Life Company

ALFS, Inc.

02/22/96 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

AIG Financial Advisors

Lincoln Benefit Life Company

ALFS, Inc.

03/17/94 12:00 AM

10/30/05 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

AIG Financial Advisors

Lincoln Benefit Life Company

ALFS, Inc.

10/31/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Allegheny Investments, LTD.

Lincoln Benefit Life Company

ALFS, Inc.

05/20/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Allen Douglas Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/14/00 12:00 AM

10/13/03 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Alliance Advisory & Securities

Lincoln Benefit Life Company

ALFS, Inc.

11/22/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Allstate Financial Services, LLC

Lincoln Benefit Life Company

ALFS, Inc.

08/02/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Amcore Investment Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

01/06/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

American Diversified Financial Group LLC

Lincoln Benefit Life Company

ALFS, Inc.

10/31/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

American Financial Associates,

Lincoln Benefit Life Company

ALFS, Inc.

06/30/98 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

American General Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/02/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

American Independent Securities Group, LLC

Lincoln Benefit Life Company

ALFS, Inc.

10/13/05 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA

American Investment Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

09/17/96 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

American Investors Company (LSY)

Lincoln Benefit Life Company

ALFS, Inc.

09/26/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

American Pacific Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/15/00 12:00 AM

11/06/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

American Portfolios Financial Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

10/18/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

American Securities Group

Lincoln Benefit Life Company

ALFS, Inc.

03/06/06 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

American Wealth Management, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

12/09/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, Premier Planner VA

Ameritas Investment Corp.

Lincoln Benefit Life Company

ALFS, Inc.

09/13/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

AmSouth Investment Services

Lincoln Benefit Life Company

ALFS, Inc.

04/14/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

ANB Financial Group, LLC

Lincoln Benefit Life Company

ALFS, Inc.

03/18/04 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Anderson & Strudwick, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/18/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Andrick Securities Corp.

Lincoln Benefit Life Company

ALFS, Inc.

08/22/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Annuities Exchange / Financial Products Corporation

Lincoln Benefit Life Company

ALFS, Inc.

10/14/96 12:00 AM

06/06/02 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

AOS, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/22/04 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Aragon Financial Services, Inc

Lincoln Benefit Life Company

ALFS, Inc.

03/23/94 12:00 AM

04/21/02 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Archer Alexander Securities Co

Lincoln Benefit Life Company

ALFS, Inc.

03/03/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Archon Securities, LLC

Lincoln Benefit Life Company

ALFS, Inc.

08/31/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Aris Securities Company

Lincoln Benefit Life Company

ALFS, Inc.

11/23/99 12:00 AM

11/12/01 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, Premier Planner VA

ARM Securities Corporation

Lincoln Benefit Life Company

ALFS, Inc.

07/25/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Arrowhead Investment Center

Lincoln Benefit Life Company

ALFS, Inc.

02/28/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Arthurs, Lestrange & Co., Inc.

Lincoln Benefit Life Company

ALFS, Inc.

09/06/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Ash Securities Wholesaling, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/26/96 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Askar Corp.

Lincoln Benefit Life Company

ALFS, Inc.

02/24/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Assist Investment Management C

Lincoln Benefit Life Company

ALFS, Inc.

05/29/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Associated Financial Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

01/15/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Associated Investment Services

Lincoln Benefit Life Company

ALFS, Inc.

09/19/96 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Associated Securities Corp.

Lincoln Benefit Life Company

ALFS, Inc.

02/02/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Atlantic Coast Securities Corp

Lincoln Benefit Life Company

ALFS, Inc.

09/07/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Aurum Securities Corp.

Lincoln Benefit Life Company

ALFS, Inc.

11/06/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Avalon Investment & Securities

Lincoln Benefit Life Company

ALFS, Inc.

03/04/98 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

AXA Advisors, LLC

Lincoln Benefit Life Company

ALFS, Inc.

08/30/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA

B.B. Graham & Co. Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/05/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Baird Management Corporation

Lincoln Benefit Life Company

ALFS, Inc.

04/10/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Bancnorth Investment Group, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

05/15/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Bannon, Ohanesian & Lecours, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

11/14/94 12:00 AM

03/28/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Bannon, Ohanesian & Lecours, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/29/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

BCG Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

08/19/04 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA

Beaconsfield Financial Service

Lincoln Benefit Life Company

ALFS, Inc.

08/21/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Benefit Funding Services, LLC

Lincoln Benefit Life Company

ALFS, Inc.

11/11/04 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Berthel, Fisher & Co. Fin. Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

01/01/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

BI Investments, LLC

Lincoln Benefit Life Company

ALFS, Inc.

02/19/04 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA

Birchtree Financial Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/11/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Blue Vase Securities, LLC

Lincoln Benefit Life Company

ALFS, Inc.

09/15/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

BOSC, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

07/28/97 12:00 AM

04/16/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

BOSC, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/17/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

BPU Investment Group, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/21/06 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Brecek & Young Advisors, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

05/08/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Broad Street Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

05/09/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Broker Dealer Fin. Services Corp.

Lincoln Benefit Life Company

ALFS, Inc.

08/21/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Brookstone Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

12/08/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Brookstreet Securities Corporation

Lincoln Benefit Life Company

ALFS, Inc.

06/30/98 12:00 AM

08/27/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Brookstreet Securities Corporation

Lincoln Benefit Life Company

ALFS, Inc.

08/28/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

BSC Securities, L.C.

Lincoln Benefit Life Company

ALFS, Inc.

12/28/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Buell Securities Corp.

Lincoln Benefit Life Company

ALFS, Inc.

04/25/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Butler Freeman Tally Financial Group LLC

Lincoln Benefit Life Company

ALFS, Inc.

05/02/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA

Butler, Wick & Co., Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/17/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

C.J.M. Planning Corp.

Lincoln Benefit Life Company

ALFS, Inc.

05/13/97 12:00 AM

10/24/05 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cadaret, Grant & Co., Inc.

Lincoln Benefit Life Company

ALFS, Inc.

09/22/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cal Fed Investments

Lincoln Benefit Life Company

ALFS, Inc.

10/20/97 12:00 AM

01/01/03 12:00 AM

Investor’s Select VA

California Financial Network, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

08/21/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Calton & Associates, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/20/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cambridge Investment Research

Lincoln Benefit Life Company

ALFS, Inc.

03/27/96 12:00 AM

08/31/00 12:00 AM

Investor’s Select VA

Cambridge Investment Research

Lincoln Benefit Life Company

ALFS, Inc.

09/01/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cameron & Company, LLC

Lincoln Benefit Life Company

ALFS, Inc.

05/23/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cantella & Co., Inc.

Lincoln Benefit Life Company

ALFS, Inc.

05/05/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cantone Research Inc.

Lincoln Benefit Life Company

ALFS, Inc.

02/24/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cap Pro Brokerage Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

09/07/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Analysts, Incorporated

Lincoln Benefit Life Company

ALFS, Inc.

10/27/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Brokerage Corporation

Lincoln Benefit Life Company

ALFS, Inc.

11/06/00 12:00 AM

10/24/05 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Financial Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/04/94 12:00 AM

03/29/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Financial Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/30/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Growth Financial, LLC

Lincoln Benefit Life Company

ALFS, Inc.

11/18/04 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Investment Group

Lincoln Benefit Life Company

ALFS, Inc.

04/03/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Management Securities,

Lincoln Benefit Life Company

ALFS, Inc.

07/16/98 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Securities Investment

Lincoln Benefit Life Company

ALFS, Inc.

04/03/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Securities of America, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

10/07/96 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital Strategies, Ltd.

Lincoln Benefit Life Company

ALFS, Inc.

08/30/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capital West Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

11/27/95 12:00 AM

04/23/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, Premier Planner VA

Capital West Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/24/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capitol Advisory Corporation

Lincoln Benefit Life Company

ALFS, Inc.

06/03/96 12:00 AM

04/13/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capitol Advisory Corporation

Lincoln Benefit Life Company

ALFS, Inc.

04/14/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capitol Securities Management, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

02/06/96 12:00 AM

09/04/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capitol Securities Management, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

09/05/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capstone Investments

Lincoln Benefit Life Company

ALFS, Inc.

08/26/98 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Captrust Financial Advisors, LLC

Lincoln Benefit Life Company

ALFS, Inc.

11/30/00 12:00 AM

06/15/02 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Capwest Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/07/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

Cardinal Capital Management, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

07/02/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cardinal Investments, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

02/02/95 12:00 AM

03/28/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cardinal Investments, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/29/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Carillon Investments, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

08/06/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Carr-Friesenhahn & Co., Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/25/99 12:00 AM

04/22/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Carter, Terry & Company, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/14/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cascade Investment Group, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

10/05/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Castlewood Securities LLC

Lincoln Benefit Life Company

ALFS, Inc.

04/25/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Catholic Financial Services Corporation

Lincoln Benefit Life Company

ALFS, Inc.

02/01/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CBIZ Financial Solutions, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/08/04 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Centaurus Financial Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/04/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Centennial Capital Management, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/08/97 12:00 AM

06/18/02 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Century Securities Associates, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

01/11/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CFD Investments, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

11/04/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CFG Financial Associates, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

01/07/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Champion Capital Corporation

Lincoln Benefit Life Company

ALFS, Inc.

01/31/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Chapman Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

11/06/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Charter One Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

11/10/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Chevy Chase Financial Services

Lincoln Benefit Life Company

ALFS, Inc.

05/27/98 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Chittenden Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/24/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CIBC World Markets Corp.

Lincoln Benefit Life Company

ALFS, Inc.

07/12/94 12:00 AM

04/06/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CIBC World Markets Corp.

Lincoln Benefit Life Company

ALFS, Inc.

04/07/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CIG Corp

Lincoln Benefit Life Company

ALFS, Inc.

08/18/04 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Clark Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/18/06 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Clary Investment & Insurance Planning Corp.

Lincoln Benefit Life Company

ALFS, Inc.

08/07/96 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Clearing Services of America, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/30/97 12:00 AM

10/08/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Coastal Equities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

02/01/06 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA

Coburn & Meredith, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

08/21/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Comerica Securities

Lincoln Benefit Life Company

ALFS, Inc.

12/05/94 12:00 AM

06/18/02 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Comerica Securities

Lincoln Benefit Life Company

ALFS, Inc.

06/19/02 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Commerce Capital Markets, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

05/06/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Commonwealth Financial Network

Lincoln Benefit Life Company

ALFS, Inc.

08/11/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Community Financial Centers, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/28/96 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Compass Securities Corp.

Lincoln Benefit Life Company

ALFS, Inc.

01/31/95 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Comprehensive Asset Mgmt. & Servicing, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/08/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Continental Broker-Dealer Corp

Lincoln Benefit Life Company

ALFS, Inc.

08/13/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Continental Capital Investment

Lincoln Benefit Life Company

ALFS, Inc.

04/24/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Coordinated Capital Securities

Lincoln Benefit Life Company

ALFS, Inc.

06/01/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Correll Co. Investment Services Corp.

Lincoln Benefit Life Company

ALFS, Inc.

06/16/97 12:00 AM

03/28/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Correll Co. Investment Services Corp.

Lincoln Benefit Life Company

ALFS, Inc.

03/29/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Costa Financial Securities, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

09/19/05 12:00 AM

Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select

CPA Financial Advisers, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

04/18/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CPS Financial & Insurance Serv

Lincoln Benefit Life Company

ALFS, Inc.

10/29/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Crowell, Weedon & Co.

Lincoln Benefit Life Company

ALFS, Inc.

04/03/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Crown Capital Securities, L.P.

Lincoln Benefit Life Company

ALFS, Inc.

09/20/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CSA Financial Associates, LLC

Lincoln Benefit Life Company

ALFS, Inc.

10/29/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CUE

Lincoln Benefit Life Company

ALFS, Inc.

04/19/01 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cullum & Burks Securities

Lincoln Benefit Life Company

ALFS, Inc.

12/28/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CUNA Brokerage Services, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

07/10/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

CUSO Financial Services, L.P.

Lincoln Benefit Life Company

ALFS, Inc.

05/10/99 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cutter & Company, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

11/11/95 12:00 AM

03/26/00 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Cutter & Company, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

03/27/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

D.A. Davidson & Co.

Lincoln Benefit Life Company

ALFS, Inc.

08/15/94 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

D.B. Frank Investments, Inc.

Lincoln Benefit Life Company

ALFS, Inc.

06/09/03 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

D.H. Hill Securities LLP

Lincoln Benefit Life Company

ALFS, Inc.

03/10/97 12:00 AM

01/20/03 12:00 AM

Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Dalton Strategic Investment Se

Lincoln Benefit Life Company

ALFS, Inc.

01/27/97 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Davenport & Company LLC

Lincoln Benefit Life Company

ALFS, Inc.

07/18/00 12:00 AM

Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

David A. Noyes & Co.	Lincoln Benefit Life Company	ALFS, Inc.	03/28/00 12:00 AM	04/16/03 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
DaVinci Capital Management, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/13/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Delta Equity Services Corp.	Lincoln Benefit Life Company	ALFS, Inc.	04/17/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Dempsey Financial Network, Inc	Lincoln Benefit Life Company	ALFS, Inc.	08/22/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Despain Financial Corporation	Lincoln Benefit Life Company	ALFS, Inc.	03/29/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Detwiler, Mitchell, Fenton & Graves, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/30/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Deutsche Bank Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/01/02 12:00 AM	01/12/01 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Diamond Hill Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/07/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Dolphin Securities, inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/18/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Domestic Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/19/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Dominion Investor Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/14/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Dorsey & Company, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/06/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Dreher & Associates, Inc. (see Waterstone Fin. Gp.)	Lincoln Benefit Life Company	ALFS, Inc.	03/28/00 12:00 AM	02/12/03 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Duncan Williams, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/04/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Dunwoody Brokerage Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/03/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
E-W Investments, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/28/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
E. S. Marks & Company, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/07/98 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Eagle One Investments, LLC	Lincoln Benefit Life Company	ALFS, Inc.	03/27/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Easton Investment Services, LLC	Lincoln Benefit Life Company	ALFS, Inc.	08/19/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
EDI Financial, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/12/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Edward Jones	Lincoln Benefit Life Company	ALFS, Inc.	07/16/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Elite Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/05/04 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Emerging Growth Equities, Ltd.	Lincoln Benefit Life Company	ALFS, Inc.	07/02/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Emerson Bennett & Associates	Lincoln Benefit Life Company	ALFS, Inc.	02/05/01 12:00 AM	12/31/01 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Empire Financial Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/07/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Empire Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	04/24/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Eneric Financial Services	Lincoln Benefit Life Company	ALFS, Inc.	09/06/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
ePlanning Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/25/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Equable Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	05/01/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Equitas America, LLC	Lincoln Benefit Life Company	ALFS, Inc.	06/18/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Equity Investment Services	Lincoln Benefit Life Company	ALFS, Inc.	03/17/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Equity Leadership Securities Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/05/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Equity Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/07/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Essex Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/30/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Essex National Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	06/28/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Essex Securities LLC	Lincoln Benefit Life Company	ALFS, Inc.	03/19/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fairbridge Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	08/29/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fairport Capital Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Firm Name	Issuing Company Name	Underwriting Company Name	Effective Date	Termination Date	Marketing product name
Farmers Financial Solutions, LLC	Lincoln Benefit Life Company	ALFS, Inc.	08/17/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Federal Street Investments, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/23/03 12:00 AM	03/18/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Feltl & Company	Lincoln Benefit Life Company	ALFS, Inc.	06/10/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Ferris, Baker Watts, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/29/97 12:00 AM	08/21/03 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Ferris, Baker Watts, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/22/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
FFP Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/01/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fiducial Investment Advisors, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/14/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
FIMI Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/12/96 12:00 AM	08/25/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Financial Links, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/09/98 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Financial Network Investment Corp.	Lincoln Benefit Life Company	ALFS, Inc.	04/10/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Financial Security Management, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/17/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Financial Telesis, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/27/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Financial West Group	Lincoln Benefit Life Company	ALFS, Inc.	03/22/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fintegra, LLC	Lincoln Benefit Life Company	ALFS, Inc.	11/29/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Allied Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	04/24/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Citizens Financial Plus, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/11/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Colonial Securities	Lincoln Benefit Life Company	ALFS, Inc.	01/25/96 12:00 AM	09/24/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Financial Equity Corp	Lincoln Benefit Life Company	ALFS, Inc.	01/30/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Heartland Capital, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/31/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Independent Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/05/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Lincoln Investments, Inc	Lincoln Benefit Life Company	ALFS, Inc.	03/29/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Midamerica Investment Corp.	Lincoln Benefit Life Company	ALFS, Inc.	06/06/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
First Midwest Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/17/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Montauk Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	04/14/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Securities USA, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/09/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Security Investments, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/28/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Southeastern Securities Group Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/03/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Tennessee Brokerage, Inc	Lincoln Benefit Life Company	ALFS, Inc.	12/20/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
First Wall Street Corp.	Lincoln Benefit Life Company	ALFS, Inc.	10/19/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
FirstMerit Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/24/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fiserv Investor Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/23/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Florida Atlantic Securities C	Lincoln Benefit Life Company	ALFS, Inc.	05/10/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Florida Discount Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/24/01 12:00 AM	08/25/05 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Florida Investment Advisers	Lincoln Benefit Life Company	ALFS, Inc.	11/15/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
FMN Capital Corporation	Lincoln Benefit Life Company	ALFS, Inc.	03/29/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Focused Investments, L.L.C.	Lincoln Benefit Life Company	ALFS, Inc.	11/20/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Foothill Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/29/98 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Forsyth Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/12/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fortress Financial Securities	Lincoln Benefit Life Company	ALFS, Inc.	04/02/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fortune Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/01/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fortune Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/05/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fox & Company Investments Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/10/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Fox & Henry, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/04/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Freedom Financial, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/11/99 12:00 AM	09/24/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
FRS Securities, LLC	Lincoln Benefit Life Company	ALFS, Inc.	11/16/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
FSC Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	04/25/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
FSIC	Lincoln Benefit Life Company	ALFS, Inc.	06/12/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
FutureShare Financial Division of Mellon Securities LLC	Lincoln Benefit Life Company	ALFS, Inc.	02/12/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
G-W Brokerage Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/25/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
G.A. Repple & Company	Lincoln Benefit Life Company	ALFS, Inc.	11/21/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
G.F. Investment Services, LLC	Lincoln Benefit Life Company	ALFS, Inc.	11/10/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Gainey Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/28/98 12:00 AM	09/23/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Gardner Financial Services, In	Lincoln Benefit Life Company	ALFS, Inc.	05/03/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
GEI Brokerage, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/04/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Geneos Wealth Management, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/28/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
General Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	02/04/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Genworth Financial Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	07/25/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Gill & Associates, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/02/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Girard Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/14/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA
Gold Coast Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/23/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Gorian Investment Group	Lincoln Benefit Life Company	ALFS, Inc.	03/28/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Grant Bettingen, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/05/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
GRB Financial LLC	Lincoln Benefit Life Company	ALFS, Inc.	08/23/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Great American Advisors, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/20/00 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Great Eastern Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/16/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Great Southern Investments	Lincoln Benefit Life Company	ALFS, Inc.	03/09/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Greenwich Global, LLC	Lincoln Benefit Life Company	ALFS, Inc.	07/30/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
GunnAllen Financial, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/07/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
GWN Securities Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/06/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
GWR Investments, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/13/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
H & R Block Financial Advisors	Lincoln Benefit Life Company	ALFS, Inc.	10/09/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
H. Beck, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/09/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
H.D. Vest Investment Securities	Lincoln Benefit Life Company	ALFS, Inc.	03/14/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Haas Financial Products, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/13/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hackett Associates, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/06/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hagerty Stewart & Associates, LLC	Lincoln Benefit Life Company	ALFS, Inc.	09/02/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hamilton Fairchild Securities	Lincoln Benefit Life Company	ALFS, Inc.	04/25/94 12:00 AM	03/08/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hancock Securities Group, LLC	Lincoln Benefit Life Company	ALFS, Inc.	01/14/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Harbour Investments, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/18/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hardman Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/06/02 12:00 AM	08/25/05 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Harger & Company, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/08/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Harris Investor Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/08/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
HarrisDirect LLC	Lincoln Benefit Life Company	ALFS, Inc.	10/28/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Harvest Capital LLC	Lincoln Benefit Life Company	ALFS, Inc.	05/05/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
HBW Securities LLC	Lincoln Benefit Life Company	ALFS, Inc.	12/19/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Heartland Investment Associate	Lincoln Benefit Life Company	ALFS, Inc.	03/21/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hefren-Tillotson, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/28/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Heritage West Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/24/00 12:00 AM	11/11/03 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hibernia Investments, L.L.C.	Lincoln Benefit Life Company	ALFS, Inc.	10/10/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
High Mark Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/28/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hochman & Baker Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/10/01 12:00 AM	07/01/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hornor, Townsend & Kent, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/01/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Horwitz & Associates, inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/30/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Hudson Heritage Capital Manage	Lincoln Benefit Life Company	ALFS, Inc.	06/18/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Huntingdon Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	12/10/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Huntleigh Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	05/19/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
IBC Investments	Lincoln Benefit Life Company	ALFS, Inc.	07/12/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
IFG Network Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/17/94 12:00 AM	12/31/03 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
IFMG Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/25/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Illington Capital, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/10/98 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
ING Financial Advisers, LLC	Lincoln Benefit Life Company	ALFS, Inc.	07/08/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
ING Financial Partners, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/26/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Intercarolina Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/23/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Interlink Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	04/10/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
InterSecurities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/25/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Intervest International Equities	Lincoln Benefit Life Company	ALFS, Inc.	09/13/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Invest Financial Corporation	Lincoln Benefit Life Company	ALFS, Inc.	12/21/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
InvestaCorp, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/02/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investment Advisors & Consultants, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/05/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investment Architects, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/24/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investment Centers of America	Lincoln Benefit Life Company	ALFS, Inc.	01/24/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investment Designers Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/20/94 12:00 AM	04/14/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investment Management Corp.	Lincoln Benefit Life Company	ALFS, Inc.	02/21/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investment Planners, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/20/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investment Professionals, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/09/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investment Security Corp.	Lincoln Benefit Life Company	ALFS, Inc.	11/01/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investors Capital Corporation	Lincoln Benefit Life Company	ALFS, Inc.	09/19/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Investors Security Co., Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/03/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Iron Street Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/27/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Island Trader Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/21/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
J.J.B. Hilliard, W.L. Lyons, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
J.W. Cole Financial, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/03/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Janney Montgomery Scott, LLC	Lincoln Benefit Life Company	ALFS, Inc.	02/01/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Jefferson Pilot Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	07/12/94 12:00 AM	08/06/00 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Jefferson Pilot Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	08/07/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
JKR & Company, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/24/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Jonathan Roberts Financial Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/24/94 12:00 AM	08/25/05 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Kalos Capital, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/14/06 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA
Kashner Davidson Securities Co	Lincoln Benefit Life Company	ALFS, Inc.	09/25/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
KCD Financial, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/27/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
KMS Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/23/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
KNBT Securities	Lincoln Benefit Life Company	ALFS, Inc.	08/26/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Kovack Securities Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/05/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
L&M Financial Services	Lincoln Benefit Life Company	ALFS, Inc.	07/19/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
L&M Securities Company, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/20/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
L.M. Kohn & Company	Lincoln Benefit Life Company	ALFS, Inc.	03/15/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
L.O. Thomas & Co., Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/05/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Larimer Capital Corporation	Lincoln Benefit Life Company	ALFS, Inc.	08/26/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
LaSalle St. Securities, L.L.C.	Lincoln Benefit Life Company	ALFS, Inc.	04/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Lawson Financial Corporation	Lincoln Benefit Life Company	ALFS, Inc.	03/08/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Legacy Financial Services, Inc	Lincoln Benefit Life Company	ALFS, Inc.	05/30/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Legend Equities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	08/29/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Legend Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/08/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Legg Mason Wood Walker, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/26/98 12:00 AM	11/21/00 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, Premier Planner VA
Legg Mason Wood Walker, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/21/00 12:00 AM	02/13/06 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Leigh Baldwin & Co., LLC	Lincoln Benefit Life Company	ALFS, Inc.	03/23/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Liberty Partners Financial Services, LLC	Lincoln Benefit Life Company	ALFS, Inc.	02/14/06 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA
LifeMark Securities, Corp.	Lincoln Benefit Life Company	ALFS, Inc.	04/19/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Lighthouse Capital Corp.	Lincoln Benefit Life Company	ALFS, Inc.	08/21/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Lincoln Financial Advisors Corp.	Lincoln Benefit Life Company	ALFS, Inc.	03/28/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Lincoln Investment Planning, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/01/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Linsco/Private Ledger Corp.	Lincoln Benefit Life Company	ALFS, Inc.	03/18/94 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Liss Financial Services	Lincoln Benefit Life Company	ALFS, Inc.	08/02/00 12:00 AM	03/18/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Livada Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/08/98 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Lloyd, Scott & Valenti, LTD.	Lincoln Benefit Life Company	ALFS, Inc.	06/04/01 12:00 AM	09/24/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Lockwood Financial Services	Lincoln Benefit Life Company	ALFS, Inc.	04/05/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Locust Street Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/18/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Lombard Securities Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
London Pacific Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	11/15/00 12:00 AM	05/31/00 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Luken Investment Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
M Holdings Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
M.L. Stern & Co., LLC	Lincoln Benefit Life Company	ALFS, Inc.	04/06/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Macken Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/27/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
MAG Financial, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/12/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Magellan Securities Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/13/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Main Street Management Company	Lincoln Benefit Life Company	ALFS, Inc.	03/30/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Managed Financial Broker Services, L.L.C.	Lincoln Benefit Life Company	ALFS, Inc.	12/01/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Maplewood Investment Advisors, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/10/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Marion Bass Securities Corpora	Lincoln Benefit Life Company	ALFS, Inc.	03/07/94 12:00 AM	03/08/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Mark Ross & Co., Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/19/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Marquis Financial Serivces of	Lincoln Benefit Life Company	ALFS, Inc.	04/26/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
McDonald Investments, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/01/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Medallion Equities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/15/98 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Medallion Investment Services,	Lincoln Benefit Life Company	ALFS, Inc.	03/01/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Merrimac Corporate Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/21/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Mesirow Financial, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/10/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Metropolitan Investment Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/28/00 12:00 AM	06/16/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Metropolitan Life Insurance Company	Lincoln Benefit Life Company	ALFS, Inc.	05/21/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Meyers Associates, LP	Lincoln Benefit Life Company	ALFS, Inc.	02/12/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Michigan Securities Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/21/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Firm Name	Issuing Company Name	Underwriting Company Name	Effective Date	Termination Date		Marketing product name
Mid Atlantic Capital Corp.	Lincoln Benefit Life Company	ALFS, Inc.	01/17/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Mid-Atlantic  Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/30/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
MidAmerica Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/03/05 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
MidSouth Capital Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/12/98 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Midwestern Securities Trading Co., LLC	Lincoln Benefit Life Company	ALFS, Inc.	05/15/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
MML Investors Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/10/96 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Moloney Securities Co., Inc	Lincoln Benefit Life Company	ALFS, Inc.	08/27/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Money Concepts Capital Corp.	Lincoln Benefit Life Company	ALFS, Inc.	02/06/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Monroe Financial Corporation	Lincoln Benefit Life Company	ALFS, Inc.	03/28/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
MONY Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	06/18/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Moors & Cabot, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/02/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Morgan Keegan & Company, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/13/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Morgan Stanley DW, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/01/04 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
MTL Equity Products, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/03/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Multi-Financial Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	04/07/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Murjen Financial, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/16/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Mutual Securities Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/11/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Mutual Service Corporation	Lincoln Benefit Life Company	ALFS, Inc.	09/26/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Mutual Trust Company of America Securities	Lincoln Benefit Life Company	ALFS, Inc.	03/25/94 12:00 AM		03/29/00 12:00 AM		Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Mutual Trust Company of America Securities	Lincoln Benefit Life Company	ALFS, Inc.	03/30/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
MWA Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/13/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Nathan & Lewis Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/17/96 12:00 AM		08/01/03 12:00 AM		Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
National Clearing Corp.	Lincoln Benefit Life Company	ALFS, Inc.	03/30/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
National Planning Corporation	Lincoln Benefit Life Company	ALFS, Inc.	03/31/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
National Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	08/18/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Nations Financial Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/19/98 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Nationwide Planning Associates Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/30/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
NBC Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/10/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
NCF Financial Sevices	Lincoln Benefit Life Company	ALFS, Inc.	10/08/02 12:00 AM		01/01/05 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Neidiger Tucker Bruner Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/27/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Nestlerode & Co. Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/12/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Network 1 Financial Securities	Lincoln Benefit Life Company	ALFS, Inc.	12/08/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Nevwest Securities, Corp.	Lincoln Benefit Life Company	ALFS, Inc.	02/12/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
New England Securities	Lincoln Benefit Life Company	ALFS, Inc.	06/18/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Newbridge Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	03/06/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Next Financial Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/28/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
NFP Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/13/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
North Ridge Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	07/21/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Northeast Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/31/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Northland Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/07/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Northwestern Mutual Investment	Lincoln Benefit Life Company	ALFS, Inc.	02/21/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
NPB Financial Group, LLC	Lincoln Benefit Life Company	ALFS, Inc.	05/01/06 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
NSA Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	10/01/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Nutmeg Securities, Ltd.	Lincoln Benefit Life Company	ALFS, Inc.	11/23/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Oak Brook Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	06/20/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Oakbrook Financial Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/17/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Oberlin Financial Corp.	Lincoln Benefit Life Company	ALFS, Inc.	11/27/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
OFG Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/14/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Ogilvie Security Advisors Corp	Lincoln Benefit Life Company	ALFS, Inc.	06/14/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Okoboji Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/18/05 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Olde Economie Financial Consultants LTD	Lincoln Benefit Life Company	ALFS, Inc.	11/21/96 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Omnivest, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/24/05 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
ONB Investment Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/06/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Oppenheimer & Co., Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/03/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Oxford Financial Group	Lincoln Benefit Life Company	ALFS, Inc.	03/29/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
P.J. Robb Variable Corporation	Lincoln Benefit Life Company	ALFS, Inc.	06/21/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Pacific American Securities, LLC	Lincoln Benefit Life Company	ALFS, Inc.	05/09/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Pacific West Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/25/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Packerland Brokerage Services,	Lincoln Benefit Life Company	ALFS, Inc.	10/31/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Pacvest Associates, Inc	Lincoln Benefit Life Company	ALFS, Inc.	11/06/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Pan-American Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/21/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Papalia Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/16/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Parker/Hunter Incorporated	Lincoln Benefit Life Company	ALFS, Inc.	10/02/00 12:00 AM		06/24/05 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Partnervest Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/03/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Passport Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/15/98 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Penates Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/29/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Pension Planners Securities, I	Lincoln Benefit Life Company	ALFS, Inc.	07/15/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
PFIC Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	08/18/05 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Planmember Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	03/29/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
PMG Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	10/27/00 12:00 AM		02/21/05 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
PMK Securities & Research, Inc	Lincoln Benefit Life Company	ALFS, Inc.	05/24/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
PNC Brokerage Corporation	Lincoln Benefit Life Company	ALFS, Inc.	08/07/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Pointe Capital, LLC	Lincoln Benefit Life Company	ALFS, Inc.	11/30/05 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Polite & Co., Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/10/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Port Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/23/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Prestwick Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/19/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Prim Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/17/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Prime Capital Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/16/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Prime Solutions Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	09/30/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Primevest Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/29/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Princeton Equity Securities, I	Lincoln Benefit Life Company	ALFS, Inc.	03/07/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Princor Financial Services Corp.	Lincoln Benefit Life Company	ALFS, Inc.	12/15/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Private Consulting Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/12/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Pro-Integrity Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/17/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
ProEquities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/02/96 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Professional Asset Management, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/30/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
ProMark Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/21/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Protected Investors of America	Lincoln Benefit Life Company	ALFS, Inc.	01/08/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Prudential Securities Incorpor	Lincoln Benefit Life Company	ALFS, Inc.	01/01/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
PSA Equities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/29/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Purshe Kaplan Sterling Investm	Lincoln Benefit Life Company	ALFS, Inc.	12/03/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Quest Capital Strategies, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/06/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Quest Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/06/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Questar Capital Corporation	Lincoln Benefit Life Company	ALFS, Inc.	10/13/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
R. M. Stark & Co., Inc	Lincoln Benefit Life Company	ALFS, Inc.	07/12/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Raymond James & Associates	Lincoln Benefit Life Company	ALFS, Inc.	03/18/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Raymond James Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/22/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
RBC Dain Rauscher Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/14/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Red Capital Markets, Inc	Lincoln Benefit Life Company	ALFS, Inc.	02/23/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Redwood Securities Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	09/20/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Regal Discount Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/06/05 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Regis Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	04/15/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Resource Horizons Group, L.L.C.	Lincoln Benefit Life Company	ALFS, Inc.	03/22/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Retirement Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	02/06/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA
Richard B. Vance & Company	Lincoln Benefit Life Company	ALFS, Inc.	04/03/00 12:00 AM		02/24/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Riedl First Securities Co. of Kansas	Lincoln Benefit Life Company	ALFS, Inc.	08/29/05 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
RMIN Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/23/01 12:00 AM		06/13/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
RMIN Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/14/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
RMJB, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/01/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Robert B. Ausdal & Co., Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/25/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Robert Van Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	02/01/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Robert W. Baird & Co. Incorporated	Lincoln Benefit Life Company	ALFS, Inc.	02/03/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Rosenthal Collins Securities,	Lincoln Benefit Life Company	ALFS, Inc.	03/20/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Round Hill Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/13/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Royal Alliance Associates, Inc	Lincoln Benefit Life Company	ALFS, Inc.	02/12/01 12:00 AM		04/15/02 12:00 AM		Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Royal Alliance Associates, Inc	Lincoln Benefit Life Company	ALFS, Inc.	04/16/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Rushmore Securities Corp.	Lincoln Benefit Life Company	ALFS, Inc.	10/04/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Russian River Financial Services	Lincoln Benefit Life Company	ALFS, Inc.	03/01/99 12:00 AM		08/09/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Ryan Beck & Co.	Lincoln Benefit Life Company	ALFS, Inc.	05/24/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SAL Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/16/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SAL Insurance Agency	Lincoln Benefit Life Company	ALFS, Inc.	12/19/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Sammons Securities Company, LLC	Lincoln Benefit Life Company	ALFS, Inc.	02/04/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Sanders Morris Harris Inc	Lincoln Benefit Life Company	ALFS, Inc.	05/07/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Saxony Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/11/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Scott & Stringfellow, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/18/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Scottsdale Capital Advisors	Lincoln Benefit Life Company	ALFS, Inc.	08/12/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Secure Planning, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/30/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Securian Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/28/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Securities & Investment Planning Co.	Lincoln Benefit Life Company	ALFS, Inc.	07/30/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Securities America, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/30/94 12:00 AM		08/29/00 12:00 AM		Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Securities America, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/30/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Securities Equity Group	Lincoln Benefit Life Company	ALFS, Inc.	01/26/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Securities Service Network, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/11/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Firm Name	Issuing Company Name	Underwriting Company Name	Effective Date	Termination Date		Marketing product name
Sentra Securities Corporation	Lincoln Benefit Life Company	ALFS, Inc.	03/17/94 12:00 AM		10/30/05 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Shareholders Service Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/19/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SIG Securities, L.L.C.	Lincoln Benefit Life Company	ALFS, Inc.	10/07/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Sigma Financial Corporation	Lincoln Benefit Life Company	ALFS, Inc.	05/18/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Signal Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/12/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Signator Investors, Inc	Lincoln Benefit Life Company	ALFS, Inc.	10/30/98 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SII Investments, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/12/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SinoPac Financial Services (USA) Ltd.	Lincoln Benefit Life Company	ALFS, Inc.	03/24/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Smith, Moore & Co.	Lincoln Benefit Life Company	ALFS, Inc.	09/04/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Somerset Financial Group, Inc	Lincoln Benefit Life Company	ALFS, Inc.	02/27/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Sorrento Pacific Financial, LLC	Lincoln Benefit Life Company	ALFS, Inc.	01/23/06 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Source Capital Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/02/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Southeast Investments NA, Inc	Lincoln Benefit Life Company	ALFS, Inc.	09/17/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Southern Financial Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/09/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SouthTrust Securities	Lincoln Benefit Life Company	ALFS, Inc.	03/16/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Southwest Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/07/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Spectrum Capital, Inc	Lincoln Benefit Life Company	ALFS, Inc.	12/15/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Spelman & Co., Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/17/94 12:00 AM		03/26/00 12:00 AM		Investor’s Select VA
Spelman & Co., Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/27/00 12:00 AM		10/30/05 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SSI Securities Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/30/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Stanford Group Company	Lincoln Benefit Life Company	ALFS, Inc.	07/26/05 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Stannard Financial Services, LLC	Lincoln Benefit Life Company	ALFS, Inc.	05/06/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Stanton Investments Services,	Lincoln Benefit Life Company	ALFS, Inc.	04/06/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Sterling Enterprises Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/23/00 12:00 AM		02/24/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Sterne, Agee & Leach, Inc	Lincoln Benefit Life Company	ALFS, Inc.	04/04/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Stifel, Nicolaus & Company, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	08/21/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
StillPoint Wealth Management, LLC	Lincoln Benefit Life Company	ALFS, Inc.	09/24/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Strand, Atkinson, Williams & Y	Lincoln Benefit Life Company	ALFS, Inc.	11/05/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Stuart Securities, Corp.	Lincoln Benefit Life Company	ALFS, Inc.	08/01/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Summit Brokerage Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/06/96 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Summit Equities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/04/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SunAmerica Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	01/27/94 12:00 AM		10/30/05 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Sunset Financial Services, Inc	Lincoln Benefit Life Company	ALFS, Inc.	03/30/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SunTrust Investment Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/19/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Superior Financial Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	12/20/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Sutro & Co., Incorporated	Lincoln Benefit Life Company	ALFS, Inc.	04/10/00 12:00 AM		03/11/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SWS Financial Services	Lincoln Benefit Life Company	ALFS, Inc.	10/18/94 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
SYM Capital Securities, LLC	Lincoln Benefit Life Company	ALFS, Inc.	01/14/04 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, Premier Planner VA
Symetra Investments Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	02/26/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Synergy Investment Group, LLC	Lincoln Benefit Life Company	ALFS, Inc.	02/25/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
T.S. Phillips Investments, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/03/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
TAG Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	03/01/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Take Charge Financial	Lincoln Benefit Life Company	ALFS, Inc.	02/25/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
TBN Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/18/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
TD Waterhouse Investor Services, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/06/05 12:00 AM				Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Teckmeyer Financial Services, LLC	Lincoln Benefit Life Company	ALFS, Inc.	04/24/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
TFS Securities, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/16/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Advisors Group, Inc	Lincoln Benefit Life Company	ALFS, Inc.	01/05/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The First American Investment	Lincoln Benefit Life Company	ALFS, Inc.	04/29/97 12:00 AM		03/08/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Huntington Investment Comp	Lincoln Benefit Life Company	ALFS, Inc.	03/09/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Leaders Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	03/31/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Noble House Financial Grou	Lincoln Benefit Life Company	ALFS, Inc.	10/29/99 12:00 AM		09/23/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The O.N. Equity Sales Co.	Lincoln Benefit Life Company	ALFS, Inc.	12/18/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Oak Ridge Financial Services Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	10/24/02 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Seidler Companies Inc	Lincoln Benefit Life Company	ALFS, Inc.	07/06/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Shemano Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	07/17/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Strategic Financial Alliance, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/03/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
The Williams Financial Group	Lincoln Benefit Life Company	ALFS, Inc.	10/30/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Thrivent Investment Management, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	05/05/03 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Torrey Pines Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	10/10/00 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Tower Square Securities, Inc	Lincoln Benefit Life Company	ALFS, Inc.	06/13/95 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Trading Services Group, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	06/21/01 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Transamerica Financial Advisors, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	04/30/97 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Triad Advisors, Inc.	Lincoln Benefit Life Company	ALFS, Inc.	11/23/99 12:00 AM				Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

Firm Name			Issuing Company Name	Underwriting Company Name	Effective Date	Termination Date		Marketing product name
TriQuest Financial		Lincoln Benefit Life Company		ALFS, Inc.	08/03/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Triune Capital Advisors, LLC		Lincoln Benefit Life Company		ALFS, Inc.	04/05/05 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Trusted Securities Advisors Corp.		Lincoln Benefit Life Company		ALFS, Inc.	09/24/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Trustmont Financial Group, Inc		Lincoln Benefit Life Company		ALFS, Inc.	04/01/98 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
U. S. Bancorp Investments, Inc		Lincoln Benefit Life Company		ALFS, Inc.	01/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
U.S. Brokerage, Inc.		Lincoln Benefit Life Company		ALFS, Inc.	01/28/02 12:00 AM	07/15/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
U.S. Wealth Advisors, LLC		Lincoln Benefit Life Company		ALFS, Inc.	02/01/06 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
UBS Financial Services Inc.		Lincoln Benefit Life Company		ALFS, Inc.	10/11/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
UFS Securities, L.L.C.		Lincoln Benefit Life Company		ALFS, Inc.	07/11/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
United Heritage Financial Services, Inc.		Lincoln Benefit Life Company		ALFS, Inc.	08/21/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
United Planners Financial Services of America, LP		Lincoln Benefit Life Company		ALFS, Inc.	05/22/95 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
United Securities Alliance, Inc.		Lincoln Benefit Life Company		ALFS, Inc.	06/18/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Univest Investments, Inc.		Lincoln Benefit Life Company		ALFS, Inc.	04/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
USA Advanced Planners Inc.		Lincoln Benefit Life Company		ALFS, Inc.	01/17/06 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
USA Financial Securities Corp		Lincoln Benefit Life Company		ALFS, Inc.	08/04/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
USAllianz Securities, Inc.		Lincoln Benefit Life Company		ALFS, Inc.	12/12/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
USI Securities, Inc		Lincoln Benefit Life Company		ALFS, Inc.	04/12/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Uvest Financial Services Group, Inc.		Lincoln Benefit Life Company		ALFS, Inc.	07/27/98 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
V Finance		Lincoln Benefit Life Company		ALFS, Inc.	05/12/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Valic Financial Advisors, Inc.		Lincoln Benefit Life Company		ALFS, Inc.	05/09/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Valley Forge Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	05/08/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Valley National Investments, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	07/27/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
ValMark Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	02/04/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Vantage Investments	Lincoln Benefit Life Company			ALFS, Inc.	06/20/00 12:00 AM	05/30/03 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Variable Investment Advisors, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	12/13/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Veravest Investments, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	03/22/00 12:00 AM	04/05/02 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Veritrust Financial, LLC	Lincoln Benefit Life Company			ALFS, Inc.	01/25/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Virchow Krause Capital, LLC	Lincoln Benefit Life Company			ALFS, Inc.	05/09/06 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Vista Financial Services Corp.	Lincoln Benefit Life Company			ALFS, Inc.	10/08/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, Premier Planner VA
Visun Securities Corporation,	Lincoln Benefit Life Company			ALFS, Inc.	03/27/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
VSR Financial Services, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	02/16/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
W. C. Smith & Company, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	11/06/96 12:00 AM	09/09/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
W. H. Colson Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	07/15/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Wachovia Securities Financial Network, LLC	Lincoln Benefit Life Company			ALFS, Inc.	08/12/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Wachovia Securities, LLC	Lincoln Benefit Life Company			ALFS, Inc.	07/29/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Wall Street Financial Group, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	12/10/97 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Walnut Street Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	01/25/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Ward’s Financial Services, Ltd.	Lincoln Benefit Life Company			ALFS, Inc.	09/14/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Warner Group, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	06/25/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Waterstone Financial Group, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	12/28/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Waveland Capital Partners LLC	Lincoln Benefit Life Company			ALFS, Inc.	07/25/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Waypoint Brokerage Services	Lincoln Benefit Life Company			ALFS, Inc.	03/29/00 12:00 AM	03/01/03 12:00 AM	Consultant I VA, Consultant II VA, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Waypoint Brokerage Services, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	03/29/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
WBB Securities, LLC	Lincoln Benefit Life Company			ALFS, Inc.	05/01/02 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Wedbush Morgan Securities, Inc	Lincoln Benefit Life Company			ALFS, Inc.	02/01/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Wellington Investment Services, Corp.	Lincoln Benefit Life Company			ALFS, Inc.	04/13/94 12:00 AM	05/31/00 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Wells Fargo Brokerage Services, LLC	Lincoln Benefit Life Company			ALFS, Inc.	09/30/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Westcott Securities LLC	Lincoln Benefit Life Company			ALFS, Inc.	07/12/99 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Western International Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	09/22/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Westminster Financial Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	03/30/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, LBL Advantage VA, Premier Planner VA
WFP Securities	Lincoln Benefit Life Company			ALFS, Inc.	09/17/01 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Wharton Equity Corp.	Lincoln Benefit Life Company			ALFS, Inc.	11/06/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
White Pacific Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	07/08/05 12:00 AM		Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Whitehall-Parker Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	03/27/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Wilbanks Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	09/25/96 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
William C. Burnside & Co., Inc	Lincoln Benefit Life Company			ALFS, Inc.	09/30/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
William R. Hough & Company	Lincoln Benefit Life Company			ALFS, Inc.	02/11/99 12:00 AM	02/28/04 12:00 AM	Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select
Windward Securities Corporation	Lincoln Benefit Life Company			ALFS, Inc.	03/19/04 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Winebrenner Capital Partners	Lincoln Benefit Life Company			ALFS, Inc.	07/03/03 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Woodbury Financial Services, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	05/17/94 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
World Choice Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	03/27/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
World Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	07/02/01 12:00 AM	03/10/04 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
WRP Investments, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	04/03/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
WS Griffith Securities, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	12/28/00 12:00 AM	04/21/05 12:00 AM	Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
XCU Capital Corporation, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	04/10/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA
Zions Direct, Inc.	Lincoln Benefit Life Company			ALFS, Inc.	07/27/00 12:00 AM		Consultant I VA, Consultant II VA, Consultant Solutions Classic, Consultant Solutions Elite, Consultant Solutions Plus, Consultant Solutions Select, Investor’s Select VA, LBL Advantage VA, Premier Planner VA

EX-31.1

EXHIBIT 31.1

CERTIFICATIONS

I, Casey J. Sylla, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Lincoln Benefit Life Company;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

c) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

August 8, 2006

/s/ Casey J. Sylla

Casey J. Sylla

Chairman of the Board and
President

E-3

EX-31.2

EXHIBIT 31.2

I, John C. Pintozzi, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Lincoln Benefit Life Company;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

c) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

August 8, 2006

/s/ John C. Pintozzi

John C. Pintozzi

Senior Vice President and

Chief Financial Officer

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EX-32

EXHIBIT 32

SECTION 1350 CERTIFICATIONS

Each of the undersigned hereby certifies that to his knowledge the quarterly report on Form 10-Q for the fiscal period ended June 30, 2006 of Lincoln Benefit Life Company filed with the Securities and Exchange Commission fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that the information contained in such report fairly presents, in all material respects, the financial condition and result of operations of Lincoln Benefit Life Company.

August 8, 2006

/s/ Casey J. Sylla

Casey J. Sylla

Chairman of the Board and
President

/s/ John C. Pintozzi

John C. Pintozzi

Senior Vice President and

Chief Financial Officer

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