VUL Legacy^® variable universal life insurance is offered by prospectus. This information must be accompanied by a current prospectus, which contains more information about the policy including risks, charges, expenses and investment objectives. You should read the prospectus and consider the information carefully before purchasing a policy.

1  An investment in the money market portfolio is not issued or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the portfolio seeks to preserve the value of your investment at $1.00 per share, it is possible to lose money by investing in this portfolio.

2  Under current federal tax rules, you generally may take income-tax-free partial withdrawals under a life insurance policy that is not a Modified Endowment Contract (MEC), up to your basis in the contract. Additional amounts are includible in income. The IRS places a limit on how much money can go into life insurance premiums for the policy and how quickly such premiums can be paid in order for the policy to retain all of its tax benefits. If certain limits are exceeded, a MEC results and MEC policyholders may be subject to taxes on distributions on an income-first basis, that is, to the extent there is gain in the policy and penalties on any taxable amount if they are not 59½ or older. Loans taken will be free of current income tax as long as the policy remains in effect until the Insured’s death, does not lapse, and is not a MEC.

3  Optional riders and features may not be available in all states. Terms and conditions may vary by state. All riders have restrictions and limitations. Read your prospectus and discuss with your financial professional for more detailed information.

Guarantees are based on the claims-paying ability of the issuing insurance company either Equitable Financial Life Insurance Company or Equitable Financial Life Insurance Company of America. The guarantees do not apply to the investment portfolios.

Please note that outstanding loans accrue interest. Income-tax-free treatment also assumes the loan will eventually be satisfied from income-tax-free death benefit proceeds. Loans and withdrawals reduce the policy’s cash value and death benefit and increase the chance that the policy may lapse. If the policy lapses, is surrendered or becomes a MEC, the loan balance at such time would generally be viewed as distributed and taxable under the general rules for distribution of policy cash values.

Please be advised that this web content is not intended as legal or tax advice. Accordingly, any tax information provided on this web page is not intended or written to be used, and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the tax payer. The tax information was written to support the promotion or marketing of the transaction (s) or matter(s) addressed, and you should seek advice based on your particular circumstances from an independent tax advisor.

VUL Legacy^® is a flexible premium variable life insurance policy issued in New York and Puerto Rico by Equitable Financial Life Insurance Company (Equitable Financial), New York, NY; and in all other jurisdictions by Equitable Financial Life Insurance Company of America (Equitable America), an Arizona Stock Corporation; and is distributed by Equitable Advisors, LLC (member FINRA, SIPC) and Equitable Distributors, LLC, 1290 Avenue of Americas, New York, NY 10104. Equitable America is not licensed to conduct business in New York and Puerto Rico. When sold by New York state-based (i.e., domiciled) Equitable Advisor financial professionals, VUL Optimizer^® is issued by Equitable Financial Life Insurance Company (New York, NY). Equitable and Equitable America are separate companies, and each insurance company has sole responsibility for its life insurance obligations.

Life insurance is subject to exclusions, limitations and terms for keeping it in force. Your financial professional can provide you with costs and complete details.

Equitable Financial Life Insurance Company (Equitable Financial), Equitable Financial Life Insurance Company of America (Equitable America) and Equitable Advisors are affiliated companies and do not provide tax or legal advice.

Certain types of contracts, features and benefits may not be available in all jurisdictions. This is not a complete description of VUL Legacy^® Product.

Market Stabilizer Option^® is a registered service mark of Equitable Financial Life Insurance Company.

Policy form #s ICC09-100, #09-100 or state variations. Market Stabilizer Option^® form #s ICC15-R15-200, R15-200 or state variations.