About The Guardian Insurance & Annuity Company, Inc. (GIAC)

The Guardian Insurance & Annuity Company, Inc. (GIAC) is one of the pioneer developers of the multi-manager variable annuity contract. Guardian variable annuities are distributed by Guardian Investor Services LLC (GIS). Both GIAC and GIS are wholly owned subsidiaries of The Guardian Life Insurance Company of America, New York, NY.

• Financial information on GIAC as of 12/31/07 (on a statutory basis): $10.4 billion in assets; $10.2 billion in liabilities (including $10.2 billion in general and separate account reserves); and $244.6 million in Surplus (including $2.5 million capital stock).
• As of February 2008, GIAC has received high ratings from the nation's leading rating agencies for financial strength and claims-paying ability:

A+ A.M. Best Company: Superior ability to meet ongoing obligations to policyholders (2nd highest of 16 ratings)

AA+ Fitch Ratings: Very Strong capacity to meet policyholder and contract obligations (2nd highest of 24 ratings)

Aa2 Moody’s Investor Services: Excellent financial security (3rd highest of 21 ratings)

AA Standard & Poor’s: Very Strong financial security characteristics (3rd highest of 21 ratings)

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Please note that strength and claims-paying ability ratings apply only to GIAC’s ability to pay guarantees of principal and interest as well as annuity payments on fixed annuities and to fulfill other guarantees such as the annuity payment, death benefit and living benefit provisions offered on its variable annuities. These ratings do not apply to the investment performance of the variable investment options offered in GIAC’s variable annuities. Ratings are subject to change.

Variable annuities and their underlying variable investment options are sold by prospectuses only. Prospectuses contain important information, including fees and expenses. Please read the prospectuses carefully before investing or sending money. You should consider the investment objectives, risks, fees and charges of the investment company carefully before investing. Prospectuses contain this and other important information. Prospectuses can be obtained by clicking here or calling 800-221-3253.

GIAC’s fixed and variable annuities are not deposits of or guaranteed or endorsed by any bank or depository institution, and are not insured by the Federal Deposit Insurance Corporation (FDIC), the National Credit Union Association (NCUA), the Federal Reserve Board or any other agency. Principal and stated interest rates are guaranteed solely by The Guardian Insurance & Annuity Company, Inc. (GIAC).Guardian variable and fixed annuities are issued by GIAC, a Delaware corporation and Guardian variable annuities are distributed by Guardian Investor Services LLC (GIS). GIAC and GIS are both wholly owned subsidiaries of The Guardian Life Insurance Company of America, New York, NY and located at 7 Hanover Square, New York, NY 10004.