The Guardian Insurance and Annuity Company, Inc. (GIAC), a Delaware corporation that is a wholly owned subsidiary of The Guardian Life Insurance Company of America, issues annuities, variable annuities, and variable life insurance policies. Variable annuities, variable life insurance products, and mutual funds are offered through the distributor Guardian Investor Services LLC (GIS). GIAC and GIS are located at 7 Hanover Square, New York, NY 10004 (1-800-221-3253). Financial information concerning The Guardian Life Insurance Company of America as of 12/31/05 on a statutory basis: Admitted Assets = $24.8 Billion; Liabilities = $21.6 Billion (including $18.1 Billion of Reserves); and Surplus = $3.2 Billion.