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This report is intended for use by the management of the Variable Annuity Life Insurance Company ("VALIC") and its subsidiaries.

VALIC Retirement Services Company ("VRSCO") and VALIC Financial Advisors, Inc. ("VFA"), its user entities, and the independent

auditors of its user entities, and is not intended and should not be used by anyone other than these specified parties.

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VALIC

.com 15

III. Description of the VALIC Defined Contribution Plan Administration System

V-System IMS/DB2

COLD

SAP

MiddleWare/ Business Logic

Self Service

Back Office

(SSBO)

Web Services SOAP/XML

Transaction Servers

COM/COM+

Stored

Procedures

AWD

(Images/

WorkFlow)

UVT

eRemit

Retirement

Manager

(RM) *

VALIC.com

(Internet)

VALIC

By Phone

(IVR)

Contract

Center

Desktop

AGILEnet

* Retirement Manager is a VRSCO application and managed by VRSCO.

Data Extracts

Figure 2: VALIC Applications Overview

Description of Processing Environment

Applications Used by VALIC

Figure 2 below illustrates howVALIC utilizes a variety of computing resources and applications used to respond to

customer servicing demands, support business processes, and meet management information needs.