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Report on the VALIC Description of its Defined Contribution Plan
Distribution System and on the Suitability of the Design and Operating
Effectiveness of its Controls throughout the period October 1, 2015 to
September 30, 2016
Prepared pursuant to statement on standards
for attestation engagements (SSAE) No. 16
The Report on the VALIC Description of its system and on the Suitability of the
Design and Operating Effectiveness of Its Controls is confidential. The report is
intended solely for use by the management of VALIC, its user entities, and the
independent auditors of its user entities.