This material is not intended to be used, nor can it be used by any taxpayer, for the purpose of avoiding U.S. federal, state, or local tax penalties. This material is written to support the promotion or marketing of the transaction(s) or matter(s) addressed by this material. Pacific Life Insurance Company and its affiliates, including Pacific Life & Annuity Company, its distributor, and respective representatives do not provide tax, accounting, or legal advice. Any taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor.

Investors should carefully consider a variable annuity’s risks, charges, limitations, and expenses, as well as the risks, charges, expenses, and investment objectives of the underlying investment options. This and other information about Pacific Life Insurance Company are provided in the product and underlying fund prospectuses. These prospectuses should be read carefully by clients before investing.

Insurance products are issued by Pacific Life Insurance Company in all states except New York and in New York by Pacific Life & Annuity Company. Product availability and features may vary by state. Each company is solely responsible for the financial obligations accruing under the products it issues. Product and rider guarantees are backed by the financial strength and claims-paying ability of the issuing company and do not protect the value of the variable investment options.

Pacific Select Fund is advised by Pacific Life Fund Advisors, LLC, and subadvised by other unaffiliated subadvisors and its shares, and our variable annuities, are distributed by Pacific Select Distributors, Inc. (member FINRA & SIPC), a subsidiary of Pacific Life Insurance Company, and are available through licensed third-party broker/dealers. Shares of the AIM V.I. PowerShares ETF Allocation Fund are distributed by Invesco Aim Distributors, Inc. Shares of the VPS Balanced Wealth Strategy are distributed by AllianceBernstein Investments, Inc. Shares of the GE Investments Total Return Fund are distributed by GE Investment Distributors, Inc. Shares of the Global Allocation V.I. Fund are distributed by BlackRock Distributors, Inc. Shares of the Franklin Templeton VIP Founding Funds are distributed by Franklin Templeton Distributors, Inc. Shares of the Van Kampen LIT Global Tactical Asset Allocation Portfolio are distributed by Van Kampen Funds Inc.