Exhibit 21

PRINCIPAL LIFE INSURANCE COMPANY AND SUBSIDIARIESPRINCIPAL LIFE INSURANCE COMPANYState of Domicile: IowaPRINCIPAL REINSURANCE COMPANY OF VERMONTState of Domicile: VermontPRINCIPAL HOLDING COMPANY, LLCState of Domicile: IowaPRINCIPAL REINSURANCE COMPANY OF VERMONT IIState of Domicile: VermontPRINCIPAL DEVELOPMENT INVESTORS, L.L.C.State of Domicile: DelawarePRINCIPAL REAL ESTATE HOLDING COMPANY, LLCState of Domicile: DelawarePRINCIPAL REAL ESTATE FUND INVESTORS, LLCState of Domicile: DelawarePRINCIPAL REINSURANCE COMPANY OF DELAWAREState of Domicile: DelawarePRINCIPAL DelawareGAVI PREHC HC, LLCState of Domicile: DelawareGAVI DelawareEQUITY FC, LTD.State of Domicile: IowaEQUITY IowaPREFERRED PRODUCT NETWORK, INC.State of Domicile: DelawarePREFERRED DelawarePRINCIPAL BANKFederally Chartered BankPRINCIPAL DENTAL SERVICES, INC.State of Domicile: ArizonaPRINCIPAL GENERATION PLANT, LLCState of Domicile: DelawarePRINCIPAL DelawareFIRST DENTAL HEALTHState of Domicile: CaliforniaFIRST CaliforniaPETULA ASSOCIATES, LLCState of Domicile: IowaPETULA IowaDELAWARE CHARTER GUARANTEE & TRUST COMPANY D/B/A PRINCIPAL TRUST COMPANYState of Domicile: DelawareDELAWARE DelawarePRINCIPAL REAL ESTATEPORTFOLIO, INC.State of Domicile: DelawarePRINCIPAL DelawarePETULA PROLIX DEVELOPMENT COMPANY, LLCState of Domicile: IowaPETULA IowaPRINCIPAL COMMERCIAL ACCEPTANCE, LLCState of Domicile: DelawarePRINCIPAL DelawareGAVI PREPI HC, LLCState of Domicile: DelawareGAVI DelawareEMPLOYERS DENTAL SERVICES, INC.State of Domicile: ArizonaEMPLOYERS ArizonaAll companies 100% owned unless otherwise indicated.April 26, 2024PRINCIPAL REINSURANCE COMPANY OF DELAWARE IIState of Domicile: DelawarePRINCIPAL DelawareThis is proprietary and confidential property of the Principal Financial Services, Inc.® and is not for use outside the organization without the permission of Chris Agbe-Davies, Vice President, Associate General Counsel and Assistant Secretary. PRINCIPAL ADVISED SERVICES, LLCState of Domicile: DelawarePRINCIPAL Delaware