20/02/2025 - Fidelity & Guaranty Life Insurance Co.: FG Winter 2024 Investor Presentation

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F&G Investor Update

Winter 2024

Non-GAAP Financial Measures

Generally Accepted Accounting Principles ("GAAP") is the term used to refer to the standard framework of guidelines for financial accounting. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing transactions and in the preparation of financial statements. In addition to reporting financial results in accordance with GAAP, this document includes non-GAAP financial measures, which the Company believes are useful to help investors better understand its financial performance, competitive position and prospects for the future. Management believes these non-GAAP financial measures may be useful in certain instances to provide additional meaningful comparisons between current results and results in prior operating periods. Our non-GAAP measures may not be comparable to similarly titled measures of other organizations because other organizations may not calculate such non-GAAP measures in the same manner as we do. The presentation of this financial information is not intended to be considered in isolation of or as a substitute for, or superior to, the financial information prepared and presented in accordance with GAAP. By disclosing these non-GAAP financial measures, the Company believes it offers

investors a greater understanding of, and an enhanced level of transparency into, the means by which the Company's

management operates the Company. Any non-GAAP measures should be considered in context with the GAAP financial presentation and should not be considered in isolation or as a substitute for GAAP net earnings, net earnings attributable to common shareholders, or any other measures derived in accordance with GAAP as measures of operating performance or liquidity. Reconciliations of these non-GAAP financial measures to the most directly comparable GAAP measures are provided within.

F&G Investor Update | Winter 2024

3

Executing To Deliver Shareholder Value

Fourth quarter rounded out an exceptionally strong year; making strong progress toward Investor Day targets

Market leading, multi-channel sales platform

2024 Gross Sales

2024 Net Sales

$15.3B

$10.6B

Achieved record sales in 2024

+ 16% YoY

+ 15% YoY

  • Record AUM before flow reinsurance and retained AUM
  • Continued strong performance from our diversified, well positioned and high quality investment portfolio
  • Generating both ROA and ROE expansion from strong and diversifying earnings generation and balanced capital allocation

AUM before

flow reinsurance1

AUM1

$65.3B

$53.8B

+ 17% YoY

+ 10% YoY

2024 Adjusted ROA2

2024 Adjusted ROE2

1.27%

12%

Above

+ 2% YoY

1.10% baseline

  • Strong balance sheet provides flexibility to optimize growth and return capital to shareholders
  • F&G's market capitalization was $5.3B at YE2024, as compared to $2.4B at NYSE listing (eff. 12/1/2022)

2024 Capital Return to

Market

Shareholders

Capitalization1

$125M

$5.3B

1As of 12/31/2024

2Attributable to common shareholders; metrics refer to return on assets ex significant items and adjusted return on equity ex AOCI and ex significant items

F&G Investor Update | Winter 2024

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Fourth Quarter & Full Year Financial Highlights

F&G expects steady and growing adjusted net earnings over time, excluding significant items which include short-term mark-to-market effects

Financial Highlights

($M) - except per share data and ROA

Quarterly

Full Year

4Q23

4Q24

2023

2024

Gross sales

$4,083

$3,469

$13,153

$15,262

Net sales

$2,549

$2,438

$9,238

$10,571

Assets under management (AUM)

$49,103

$53,817

$49,103

$53,817

AUM before flow reinsurance

$55,928

$65,274

$55,928

$65,274

Adjusted return on assets (ROA)1

0.73%

1.06%

0.73%

1.06%

Net earnings (loss)1

($299)

$323

($58)

$622

Net earnings (loss) per diluted share1

($2.41)

$2.50

($0.47)

$4.88

Adjusted net earnings (ANE)1

$75

$143

$335

$546

Adjusted net earnings per diluted share1

$0.60

$1.12

$2.68

$4.30

Adjusted weighted average diluted shares

125

131

125

131

Adjusted ROA - ex significant items1

1.17%

1.27%

1.17%

1.27%

ANE - ex significant items1

$131

$153

$539

$657

ANE per diluted share - ex significant items1

$1.05

$1.20

$4.31

$5.15

1Attributable to common shareholders

Significant Items - Quarterly

ANE ($M) and Per Share

4Q23

4Q24

Favorable / (Unfavorable)

($M)

Per

($M)

Per

share

share

Alternatives investment short-term returns versus

(37)

($0.30)

(32)

($0.25)

long-term return expectations

Other significant (income) expense items

(19)

($0.15)

22

$0.17

Significant Items - Full Year

ANE ($M) and Per Share

2023

2024

Favorable / (Unfavorable)

($M)

Per

($M)

Per

share

share

Alternatives investment short-term returns versus

(153)

($1.22)

(145)

($1.11)

long-term return expectations

Other significant (income) expense items

(51)

($0.41)

34

$0.26

F&G Investor Update | Winter 2024

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About F&G Snapshot

Our Product Lines

Retail Annuities

  • Fixed indexed annuity (FIA)
  • Registered index-linked annuities (RILA)
  • Multi-yearguaranteed annuity (MYGA)
    Pension Risk Transfer (PRT) Life Insurance
  • Indexed universal life (IUL)

Funding Agreements

  • Funding agreement backed notes (FABN)
  • Federal Home Loan Bank (FHLB)

Background

  • Founded in 1959 as a life insurance company
  • Listed on the New York Stock Exchange (NYSE: FG) eff. 12/1/2022
  • Fidelity National Financial (NYSE: FNF) retains ~85% ownership
  • Headquartered in Des Moines, IA; 1,300+ employees
  • Ranking as a Top Workplaces company for 7 consecutive years

Five Distinct Distribution Channels / Markets

Retail Channels

  • Independent insurance agents (IMOs)
  • Broker Dealers
  • Banks

Institutional Markets

  • Pension risk transfer
  • Funding agreements

Financial Strength Ratings

A

A-

A-

A3

Stable

Stable

Stable

Stable

A.M. Best

S&P Global

Fitch Ratings

Moody's

F&G Investor Update | Winter 2024

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F&G's Competitive Advantages

Targeting Large and Growing Markets

F&G is a nationwide leader in the large markets we play in, and we expect demographic trends will provide tailwinds to give us significant room to continue growing - including untapped Middle Market demand for Life coverage and the opportunity to migrate consumers from CDs to fixed annuities

Superior Ecosystem

We have long-standing relationships with multiple distribution channels, an investment edge, and a track record of attracting top talent

Track Record of Success

We have delivered consistent top line growth and return on assets across varying market cycles, and we expect to continue to outperform the rest of the market, whether rates are rising or falling

Driving Margin Expansion and

Improved Returns

F&G is pursuing strategies to grow earnings, while generating significant positive net cash flow and

diversifying into "capital light" flow reinsurance and

accretive owned distribution to generate higher ROEs

F&G Investor Update | Winter 2024

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We Have Generated Strong Returns Over Time

Strong earnings generation combined with balanced capital allocation have been driving sustainable ROE expansion and BVPS growth since 2020 acquisition by FNF

Adjusted Return on Equity (ROE) ex AOCI1

Cumulative period from 2020 to 2024

20%

+4 pts ROE Expansion

18%

16%

7%

(3%)

14%

12%

12%

10% 8%

8%

6%

4%

2%

0%

2020

Adjusted Net

MTM & Other

2024

Earnings

Equity

Book Value Per Share (BVPS) ex AOCI2

Cumulative period from YE 2020 to YE 2024

+62% BVPS Growth

14.73 (1.63) $40.50 3.78 $44.28

$27.40

YE 2020 Net Earnings Return of

BVPS

MTM &

YE 2024

Capital

Before MTM

1x Items

1Calculated as adjusted net earnings attributable to common shareholders ex significant items on a rolling four quarter basis, divided by average F&G equity attributable to common shareholders ex

accumulated other comprehensive income (ex AOCI) utilizing the average of five points throughout the period; 2020 reflects post merger period from 6/1/2020 to 12/31/2020

2Calculated as F&G equity attributable to common shareholders ex AOCI divided by common shares outstanding; effect of LDTI and actuarial system conversion reflected in 1x items

F&G Investor Update | Winter 2024

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We Are Driving Toward Our Investor Day Targets

We remain focused delivering margin expansion through our retained business, as well as diversifying sources of earnings through accretive flow reinsurance and owned distribution

Retained Sales

  • Spread-basedearnings
  • Driven by asset growth
  • Margin expansion through investment margin & scale benefit

Flow Reinsurance

  • Fee-basedearnings
  • Lower marginal cost of capital
  • Enhances cash flow
  • Accretive to return on equity

Owned Distribution

  • Fee-basedearnings
  • Lower marginal cost of capital
  • Accretive to return on equity
  • Solidifies relationships with key partners

We continue to make good progress toward the medium term financial targets laid out at our 2023 Investor Day:

Grow AUM by 50%

Expand adjusted ROA ex significant items to 1.33% to 1.55%

Increase adjusted ROE ex AOCI and significant items to 13 to 14%

Expand our P/E multiple to 7-8x

F&G Investor Update | Winter 2024

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We Have A Clean & Profitable Inforce Book

Our inforce liabilities are surrender charge protected and our asset and liability cash flows are well matched; our inforce book does not contain typical problematic legacy business

  • Our liability profile drives our investment strategy
    • Retail fixed annuities are 93% surrender protected1
    • Non-surrenderableliabilities include funding agreements, pension risk transfer and immediate annuities
  • New business and inforce are actively managed to maintain pricing targets
  • Asset and liability cash flows are well matched

GAAP Net Reserves1

Retail Fixed Annuity Metrics

YE 2024

58%

Indexed Annuities

Weighted average time remaining in surrender charge period

5.5 Years

12%

Pension Risk Transfer

% Surrender protected

93%

12%

Fixed Rate Annuities

$52B

Average remaining surrender charge (% of account value)

7%

10%

Funding Agreements

% Subject to market value adjustment (MVA)

78%

5% Life

Average cost of options/interest credited

3%

3% Immediate Annuities

215 bps

Distance to guaranteed minimum crediting rates

1As of 12/31/2024

F&G Investor Update | Winter 2024

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Disclaimer

F&G Annuities & Life Inc. published this content on February 20, 2025, and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on February 20, 2025 at 22:41:13.399.

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