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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 96

Acronym

AAC

Asset Allocation Change

ACH

Automated Clearing House

AIG

American International Group, Inc.

AIG FSB

AIG Federal Savings Bank

AWD

Automated Work Distributor

BoNY

Bank of New York

CCS

Client Contribution Services

CTO

Chief Technology Office

COLD

Computer Output to Laser Disc

DBA

Database Administration

DOL

Department of Labor

DST

DST Systems, Inc.

DTC

Deposit Transfer Conversion

EFT

Electronic Funds Transfer

ERISA

Employee Retirement Income

Security Act

FedWire

Federal Reserve's Communication

System

FINRA

Financial Industry Regulatory

Authority

FTP

File Transfer Protocol

GAAP

Generally Accepted Accounting

Principles

IT

Information Technology

IVR

Interactive Voice Response

Acronym

LAN

Local Area Network

Lighthouse

VALIC advisor sales tool website

M&E

Mortality and Expense

NSCC

National Securities Clearing

Corporation

PIN

Personal Identification Number

RACF

Resource Access Control Facility

RSVP

VALIC Group Mutual Fund Product

SAP

VALIC Financial Accounting System

SEC

Securities and Exchange Commission

SPD

Summary Plan Description

SQL

Structured Query Language

SSN

Social Security Number

TOV

Transfer of Value

TPA

Third-Party Administrator

UVT

Unit Value Trade System

VBP

VALIC By Phone

VMS

Vertical Management Systems

VPA

Variable Annuity and Mutual Fund

Product Accounting and Reporting

VOL

VALIC.com

VRSCO

VALIC Retirement Services Company

V-System

VALIC Record Keeping System

VI. Glossary