Capital Redemption Policy Contract

Illustrative Policy Deed – Luxembourg

Date of Issue: February 25, 2026

1. Parties to the Contract

This Capital Redemption Policy Contract (the “Policy”) is entered into between:

The Insurer:
An insurance undertaking incorporated under the laws of the Grand Duchy of Luxembourg and duly authorised to carry on insurance business, subject to prudential supervision and regulatory oversight in accordance with applicable Luxembourg insurance legislation and European Union insurance regulations.

The Policyholder:
The individual, legal entity, trust, foundation or other eligible structure identified in the Policy Schedule, having completed all applicable compliance, anti-money laundering and due diligence procedures.


2. Nature and Legal Characterisation of the Policy

This Policy constitutes a Capital Redemption Policy and qualifies as an insurance-based investment product governed by Luxembourg insurance law.

The Policy is not contingent upon the life, death or survival of any individual and does not constitute a life insurance contract.

The Policy is designed for the accumulation, management and redemption of capital within a regulated insurance framework.


3. Premiums and Policy Value

The Policyholder shall pay one or more premiums into the Policy, as specified in the Policy Schedule.

Premiums shall be allocated to the investment options selected by the Policyholder or its appointed investment manager, subject to acceptance by the Insurer.

The value of the Policy (the “Policy Value”) corresponds to the net value of the underlying assets, after deduction of applicable charges, costs and fees.


4. Investment Framework and Asset Allocation

The Policy Value shall be invested in accordance with an investment framework agreed between the Policyholder and the Insurer.

The Policy may invest through dedicated internal funds, approved external investment funds or other eligible assets permitted under Luxembourg insurance regulations.

Investment activity conducted within the Policy, including rebalancing and switching of assets, does not constitute a redemption or surrender of the Policy.


5. Custody, Segregation and Asset Protection

All assets underlying the Policy shall be held with a custodian bank approved by the Luxembourg supervisory authorities.

In accordance with Luxembourg insurance law:

This structure forms part of the Luxembourg policyholder protection framework commonly referred to as the “triangle of security”.


6. Charges and Costs

The Insurer shall be entitled to deduct from the Policy Value all charges applicable to the administration and operation of the Policy, including:

All charges are disclosed in the Policy Schedule or related documentation.


7. Redemptions and Withdrawals

The Policyholder may request partial or full redemption of the Policy at any time, subject to applicable notice periods and liquidity conditions.

Redemption proceeds shall be calculated by reference to the Policy Value on the relevant valuation date.

Any taxation arising upon redemption shall be determined by reference to the Policyholder’s tax residence and applicable law.


8. Taxation

The Insurer does not provide tax advice and shall not be responsible for the personal tax obligations of the Policyholder.

The Policyholder acknowledges responsibility for obtaining independent tax advice regarding the tax treatment of the Policy.


9. Compliance and Ongoing Disclosure

The Policyholder represents that all information provided to the Insurer is accurate and complete.

The Policyholder undertakes to promptly notify the Insurer of any changes affecting tax residence, beneficial ownership or compliance status.


10. Assignment and Transfer

The Policy may not be assigned, pledged or transferred without the prior written consent of the Insurer and subject to applicable Luxembourg law.


11. Governing Law and Jurisdiction

This Policy shall be governed by and construed in accordance with the laws of the Grand Duchy of Luxembourg.

Any dispute arising in connection with this Policy shall be subject to the exclusive jurisdiction of the competent courts of Luxembourg.


12. Final Provisions

This Policy, together with the Policy Schedule and any referenced documents, constitutes the entire agreement between the parties.

If any provision is held invalid or unenforceable, the remaining provisions shall remain in full force and effect.


Important Notice

This document is provided for illustrative and educational purposes only. It does not constitute a binding insurance contract, legal advice or tax advice.

Actual Capital Redemption Policies issued in Luxembourg may differ depending on the insurer, regulatory framework and individual circumstances.


Policy Schedule (Annex)

Capital Redemption Policy – Luxembourg

Jurisdiction: Grand Duchy of Luxembourg

1. Policy Identification

Policy Type: Capital Redemption Policy (Insurance-Based Investment Product)

Policy Number: [Simulated Policy Reference Number]

Date of Issue: February 25, 2026

Policy Currency: EUR


2. Parties

Insurer:
An insurance undertaking duly incorporated under the laws of the Grand Duchy of Luxembourg and authorised by the Luxembourg supervisory authority to carry on insurance business, operating under the prudential framework applicable to insurance undertakings in Luxembourg.

Policyholder:
[Name of Individual / Legal Entity / Trust / Foundation]
Tax Residence: [Jurisdiction]
Registered Address: [Address]

Beneficial Owner (if applicable):
[Name(s) of Beneficial Owner(s)]


3. Premium Details

Initial Premium: EUR 5,000,000

Additional Premiums: Permitted, subject to insurer acceptance and completion of applicable compliance procedures.

Minimum Premium: As per insurer internal policy and regulatory requirements.


4. Investment Framework

The Policy Value shall be invested in accordance with the investment strategy selected by the Policyholder and accepted by the Insurer.

Investment Mode:

Risk Profile: Balanced / Moderate / Custom (as agreed)

Investment management may be discretionary or advisory, subject to a separate investment management agreement.


5. Asset Custody and Protection

All assets underlying the Policy shall be held with an approved custodian bank established in Luxembourg or another authorised jurisdiction.

In accordance with Luxembourg insurance law:

This structure is commonly referred to as the Luxembourg “triangle of security”.


6. Valuation and Reporting

Valuation Frequency: At least annually, or more frequently as specified.

Reporting:


7. Charges and Fees

The following charges may apply:

All charges are disclosed transparently and deducted from the Policy Value.


8. Redemption Terms

Partial or full redemptions are permitted, subject to:

Redemption proceeds are paid net of applicable charges.

Taxation upon redemption depends on the Policyholder’s tax residence and applicable legislation.


9. Tax and Regulatory Disclosure

The Insurer does not provide tax advice.

The Policyholder remains solely responsible for compliance with all tax reporting obligations, including cross-border disclosure regimes where applicable.


10. Governing Law

This Policy and this Policy Schedule are governed by the laws of the Grand Duchy of Luxembourg.

Any dispute shall be subject to the exclusive jurisdiction of the competent courts of Luxembourg, unless otherwise agreed.


Important Notice

This Policy Schedule forms an integral part of the Capital Redemption Policy Contract.

This document is provided for illustrative purposes only and does not represent an actual insurance contract or binding commitment.