Guardian Separate Account E

10/09/2026 | Press release | Distributed by Public on 10/09/2026 12:18

Post-Effective Amendment to Registration Statement by Investment Company (Form 485BPOS)

Registration Nos. 333-21975
811-08057 
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
Post-Effective Amendment No. 37 to
FORM N-4
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933 ☒
and
REGISTRATION STATEMENT
UNDER
THE INVESTMENT COMPANY ACT OF 1940 ☒
(Check appropriate box or boxes)
THE GUARDIAN SEPARATE ACCOUNT E
(Exact Name of Registrant as Specified in Charter)
THE GUARDIAN INSURANCE & ANNUITY COMPANY, INC.
(Name of Depositor)
10 Hudson Yards, New York, New York 10001
(Address of Principal Executive Offices)
Depositor's Telephone Number: (212) 598-8714
Patrick D. Ivkovich, Senior Counsel
The Guardian Insurance & Annuity Company, Inc.
10 Hudson Yards
New York, New York 10001
(Name and address of agent for service)
Approximate Date of Proposed Public Offering: Continuously on and after the effective date of this registration statement. 
It is proposed that this filing will become effective (check appropriate box):
 ☒
immediately upon filing pursuant to paragraph (b) of Rule 485
 ☐
on pursuant to paragraph (b) of Rule 485
 ☐
60 days after filing pursuant to paragraph (a)(1) of Rule 485
 ☐
on pursuant to paragraph (a)(1) of Rule 485
If appropriate, check the following box:
 ☐
This post-effective amendment designates a new effective date for a previously filed post-effective amendment.
EXPLANATORY NOTE: This Post-Effective Amendment No. 37 ("Amendment No. 37") to Form N-4 Registration Statement No.333-21975 is being filed for the purpose of including in the Registration Statement a Prospectus Supplement that describes the reorganization of "Target Funds" into and with the corresponding "Acquiring Funds" that we intend to make available to Contract Owners and revises certain disclosure regarding the Guaranteed Lifetime Withdrawal Benefit.This Amendment No. 37 incorporates by reference the information contained in Parts A and B of Post-Effective Amendment No. 36, as filed with the U.S. Securities and Exchange Commission on May 1, 2026, and does not amend or delete the currently available Prospectuses, Statement of Additional Information, or any subsequently filed supplements to the Prospectuses and Statement of Additional Information, or other part of the Registration Statement except as specifically noted herein.
3
Prospectus Supplement
Dated October 9, 2026
For
Certain Variable Annuity Contracts
Issued By
THE GUARDIAN INSURANCE & ANNUITY COMPANY, INC.
The following supplemental information should be read in conjunction with the Prospectuses and Updated Summary Prospectuses dated:
1.
May 1, 2026 for The Guardian Investor II℠ Variable Annuity;
2.
May 1, 2026 for The Guardian Investor® Individual Variable Annuity;
3.
May 1, 2026 for The Guardian Investor Variable Annuity B Series®;
4.
May 1, 2026 for The Guardian Investor Variable Annuity L Series®;
5.
May 1, 2026 for The Guardian Investor Retirement Asset Manager®;
6.
May 1, 2026 for The Guardian Investor ProFreedom® Variable Annuity (B Share);
7.
May 1, 2026 for The Guardian Investor ProFreedom® Variable Annuity (C Share);
8.
May 1, 2018 for The Guardian Investor Asset Builder® Variable Annuity;
9.
May 1, 2018 for The Guardian Investor Income Access® Variable Annuity;
10.
May 1, 2007 for The Guardian C+C Variable Annuity;
11.
May 1, 2007 for The Guardian CxC Variable Annuity;
12.
May 1, 2000 for the Value Guard Individual Deferred Variable Annuity; and
13.
May 1, 2010 for the Value Guard II Individual and Group Deferred Variable Annuity.
Special terms not defined herein have the meanings ascribed to them in the Prospectus.
NOTICE OF FUND REORGANIZATION
On or about December 4, 2026 (the "Reorganization Date"), subject to shareholder approval, the following "Target Funds" in which investment divisions ("subaccounts") of the Separate Account currently may invest will be reorganized into and with the corresponding "Acquiring Funds" (the "Reorganization"). 
Target Fund
Acquiring Fund
Guardian All Cap Core VIP Fund
Guardian Diversified Research VIP Fund
Guardian Integrated Research VIP Fund
Guardian Strategic Large Cap Core VIP Fund
SA Franklin Systematic U.S. Large Cap Core
Portfolio (Class 3)
Guardian Balanced Allocation VIP Fund
SA Index Allocation 60/40 Portfolio (Class 3)
Guardian Core Fixed Income VIP Fund
SA Franklin Core Fixed Income Portfolio (Class 1)
Guardian U.S. Government/Credit VIP Fund
SA Franklin Core Fixed Income Portfolio (Class 3)
Guardian Core Plus Fixed Income VIP Fund
Guardian Total Return Bond VIP Fund
SA JPMorgan MFS Core Bond Portfolio (Class 3)
Guardian Equity Income VIP Fund
SA Franklin Systematic U.S. Large Cap Value
Portfolio (Class 1)
4
Target Fund
Acquiring Fund
Guardian Global Utilities VIP Fund
SA Large Cap Value Index Portfolio (Class 3)
Guardian Growth & Income VIP Fund
Guardian Large Cap Disciplined Value VIP Fund
SA Franklin BW U.S. Large Cap Value Portfolio
(Class 3)
Guardian International Equity VIP Fund
SA BlackRock Advantage International Portfolio
(Class 3) (formerly, SA Morgan Stanley International
Equities Portfolio) (Class 3)
Guardian International Growth VIP Fund
SA Fidelity Institutional AM International Growth
Portfolio (Class 3)
Guardian Large Cap Disciplined Growth VIP Fund
SA Franklin Large Cap Disciplined Growth Portfolio
(Class 3)
Guardian Large Cap Fundamental Growth VIP Fund
SA MFS Large Cap Growth Portfolio (Class 3)
Guardian Mid Cap Relative Value VIP Fund
Guardian Mid Cap Traditional Growth VIP Fund
Guardian Select Mid Cap Core VIP Fund
Guardian Small-Mid Cap Core VIP Fund
SA Franklin Mid Cap Core Portfolio (Class 3)
Guardian Multi-Sector Bond VIP Fund
SA Multi-Managed Diversified Fixed Income
Portfolio (Class 3)
Guardian Short Duration Bond VIP Fund
SA JPMorgan Ultra-Short Bond Portfolio (Class 1)
Guardian Small Cap Value Diversified VIP Fund
SA Franklin Small Company Value Portfolio (Class
3)
The following table provides additional information about the Acquiring Funds:

 
As of December 31, 2025
Type/Investment
Objective
Portfolio CompanyAnd
Adviser/SubAdviser
Current
Expenses
1 Year
Average
Annual
Total
Return
5 Year
Average
Annual
Total
Return
10 Year
Average
Annual
Total
Return
The Portfolio's investment goal is
long-term capital appreciation.
SA Franklin Systematic U.S. Large Cap Core
Portfolio (Class 3)
SunAmerica Asset Management, LLC
Franklin Advisers, Inc.
0.79%
18.02%
15.11%
N/A
The Portfolio's investment goals are
growth of capital and, secondarily,
current income.
SA Index Allocation 60/40 Portfolio (Class 3)
SunAmerica Asset Management, LLC
0.71%
13.13%
6.99%
N/A
The Portfolio's investment goal is to
maximize total return consistent with
prudent risk.
SA Franklin Core Fixed Income Portfolio (Class
1)
SunAmerica Asset Management, LLC
Franklin Advisers, Inc.
0.48% (pro
forma)*
N/A
N/A
N/A
The Portfolio's investment goal is to
maximize total return consistent with
prudent risk.
SA Franklin Core Fixed Income Portfolio (Class
3)
SunAmerica Asset Management, LLC
Franklin Advisers, Inc.
0.73% (pro
forma)*
N/A
N/A
N/A
The Portfolio's investment goal is
maximum total return, consistent with
preservation of capital and prudent
investment management.
SA JPMorgan MFS Core Bond Portfolio (Class 3)
SunAmerica Asset Management, LLC
J.P. Morgan Investment Management Inc.
Massachusetts Financial Services Company
0.78%
6.98%
-0.17%
2.19%
The Portfolio's investment goal is
long-term capital appreciation.
SA Franklin Systematic U.S. Large Cap Value
Portfolio (Class 1)
SunAmerica Asset Management, LLC
Franklin Advisers, Inc.
0.64%
16.92%
11.80%
12.59%
Investment results that correspond with
the performance of the S&P 500 Value
Index
SA Large Cap Value Index Portfolio (Class 3)
SunAmerica Asset Management, LLC
BlackRock Investment Management, LLC
0.60%
12.57%
12.28%
N/A
5
As of December 31, 2025
Type/Investment
Objective
Portfolio CompanyAnd
Adviser/SubAdviser
Current
Expenses
1 Year
Average
Annual
Total
Return
5 Year
Average
Annual
Total
Return
10 Year
Average
Annual
Total
Return
The Portfolio's investment goal is
growth of capital.
SA Franklin BW U.S. Large Cap Value Portfolio
(Class 3) SunAmerica Asset Management, LLC
Brandywine Global Investment Management, LLC
0.95%
16.83%
13.57%
11.32%
The Portfolio's investment goal is
long-term capital appreciation.
SA BlackRock Advantage International Portfolio
(Class 3) (formerly, SA Morgan Stanley
International Equities Portfolio) (Class 3)
SunAmerica Asset Management, LLC
BlackRock Investment Management, LLC
1.12%
20.99%
5.23%
6.11%
The Portfolio's investment goal is to
seek long-term growth of capital.
SA Fidelity Institutional AM International Growth
Portfolio (Class 3)
SunAmerica Asset Management, LLC
FIAM LLC
1.14%
18.00%
5.76%
N/A
The Portfolio's investment goal is to
provide long-term capital growth.
SA Franklin Large Cap Disciplined Growth
Portfolio (Class 3)
SunAmerica Asset Management, LLC
Franklin Advisers, Inc.
Putnam Investment Management, LLC
ClearBridge Investments, LLC
0.87% (pro
forma)*
N/A
N/A
N/A
The Portfolio's investment goal is
capital appreciation.
SA MFS Large Cap Growth Portfolio (Class 3)
SunAmerica Asset Management, LLC
Massachusetts Financial Services Company
0.93%
16.39%
14.85%
15.87%
The Portfolio's investment goal is to
provide long-term capital growth.
SA Franklin Mid Cap Core Portfolio (Class 3)
SunAmerica Asset Management, LLC
Franklin Advisers, Inc.
Brandywine Global Investment Management, LLC
ClearBridge Investments, LLC
0.96% (pro
forma)*
N/A
N/A
N/A
The Portfolio's investment goal is
relatively high current income and
secondarily capital appreciation.
SA Multi-Managed Diversified Fixed Income
Portfolio (Class 3)
SunAmerica Asset Management, LLC
PineBridge Investments LLC
Wellington Management Company LLP
0.96%
6.62%
-0.73%
1.83%
The Portfolio's investment goal is
current income consistent with
liquidity and preservation of capital.
SA JPMorgan Ultra-Short Bond Portfolio (Class 1)
SunAmerica Asset Management, LLC
J.P. Morgan Investment Management Inc.
0.55%
4.62%
2.46%
1.68%
The Portfolio's investment goal is
long-term growth of capital.
SA Franklin Small Company Value Portfolio
(Class 3)
SunAmerica Asset Management, LLC
Franklin Mutual Advisers, LLC
1.25%
6.14%
8.32%
9.41%
* Current expenses are estimates. The Acquiring Funds are new Funds that have no actual operating history and will commence operations on or about the Reorganization Date.
The Target Funds will no longer be available as variable investment options under the Contract after the Reorganization Date. The corresponding Acquiring Funds of the Target Funds that are available under your Contract will be available as variable investment options under the Contract on December 4, 2026. On the Reorganization Date, all subaccount units corresponding to shares of the Target Funds will be replaced with subaccount units corresponding to shares of the Acquiring Funds.
The Reorganization will be effected at the relative net asset values of the Target's Fund's and the Acquiring Fund's shares. Your Contract value immediately prior to the Reorganization will equal your Contract value immediately after the Reorganization. There will be no tax consequences for you as a result of the Reorganization. The Reorganization will be performed at no cost to you. The fees and charges under your Contract will not increase as a result of the Reorganization. Your rights and the Company's obligations under your Contract will not be altered in any way.
6
You may make changes to your investment allocations by submitting your written, electronic or telephone instructions in Good Order by mail to Talcott Resolution - Annuity Service Operations, Administrator for your Guardian Annuity Contract, P.O. Box 14293, Lexington, KY 40512-4293 (regular mail) or Talcott Resolution - Annuity Service Operations, Administrator for your Guardian Annuity Contract, 6716 Grade Ln., Building 9, Suite 910, Louisville, KY 40213 (overnight mail), or by calling 1-800-830-4147.
For 30 days prior to and for 30 days after the Reorganization Date, except with respect to any market timing/short-term trading limitations as set forth in your Prospectus, there will be no exercise of any rights reserved under the Contracts to impose additional restrictions on transfers between subaccounts.
If your Contract value is automatically transferred on the Reorganization Date, you will receive a confirmation showing the transfer of your Contract value from the subaccounts that invest in the Target Funds to the subaccounts that invest in the corresponding Acquiring Funds. Due to the difference in unit values, the number of units you receive in the subaccounts investing in the Acquiring Funds will be different from the number of units you held in the subaccounts investing in the Target Funds.
Further, certain administrative programs will be impacted by the Reorganization. Specifically:
●
Dollar Cost Averaging ("DCA") and Automatic Portfolio Rebalancing ("APR"): If you are enrolled in a DCA program or APR that includes the Target Funds, you may terminate your current allocation instructions and provide new allocation instructions at any time. If you do not provide new allocation instructions prior to the Reorganization Date, your enrollment will automatically be updated to replace the subaccounts that invest in the Target Funds with the subaccounts that invest in the Acquiring Funds at the close of business on the Reorganization Date.
●
Premium Allocation Instructions: If you have premium allocation instructions on file that include the Target Funds, you may change those allocation instructions by providing new allocation instructions at any time. If you do not provide new allocation instructions prior to the Reorganization Date, your premium allocation instructions on file will automatically be updated to replace the subaccounts that invest in the Target Funds with the subaccounts that invest in the Acquiring Funds at the close of business on the Reorganization Date.
●
Automated Alert Program: If you have any Automated Alerts on file that include the Target Funds, you may change those Automated Alerts by providing new instructions at any time. If you do not provide new instructions prior to the Reorganization Date, your Automated Alert instructions on file will automatically be updated to replace the subaccounts that invest in the Target Funds with the subaccounts that invest in the Acquiring Funds at the close of business on the Reorganization Date.
GUARANTEED LIFETIME WITHDRAWAL BENEFIT RIDER (GLWB)
For any Contract listed above offering the GLWB, the disclosure referencing the automatic rebalancing of investment models is replaced with the following:
"Your contract Accumulation Value will be rebalanced automatically to the original percentages for the model you selected, on a quarterly basis. Currently, rebalancing takes place on the first Friday in the second month of each calendar quarter. The date that automatic rebalancing takes place may change based on administrative requirements."
Except as set forth herein, all other provisions of the prospectus shall remain unchanged.
This Prospectus Supplement Should Be Retained For Future Reference.
7
The Guardian Separate Account E
PART C. OTHER INFORMATION
Item 27.
Exhibits 
Exhibits
Number
Description
(a)(i)
(a)(ii)
Resolutions of the Board of Directors of The Guardian Insurance & Annuity Company, Inc. authorizing officers to each
delegate to one or more designated representatives(17)
(b)
Not Applicable
(c)
Underwriting and Distribution Contracts:
(c)(i)
(c)(ii)
(d)
(d)(i)
(d)(ii)
(d)(iii)
(e)
(f)(i)
(f)(ii)
(g)(i)
(g)(ii)
(h)
Participation Agreements.
(h)(i)AB
(h)(i)(a)
(h)(i)(b)
(h)(i)(c)
(h)(i)(d)
(h)(i)(e)
(h)(i)(f)
(h)(ii)
(h)(ii)(a)
(h)(ii)(b)
(h)(ii)(c)
Exhibits
Number
Description
(h)(ii)(d)
(h)(ii)(e)
(h)(ii)(f)
(h)(ii)(g)
(h)(iii)
(h)(iii)(a)
(h)(iv)
(h)(iv)(a)
(h)(iv)(b)
(h)(iv)(c)
(h)(iv)(d)
(h)(v)
(h)(v)(a)
(h)(v)(b)
(h)(v)(c)
(h)(v)(d)
(h)(v)(e)
(h)(v)(f)
(h)(vi)
(h)(vi)(a)
(h)(vii)
(h)(viii)
(h)(viii)(a)
(h)(ix)
(h)(x)
(h)(x)(a)
(h)(x)(b)
(h)(xi)
Not Applicable
(h)(xi)(a)
Not Applicable
(h)(xii)
SunAmerica Series Trust(17)
(i)
(j)
Not Applicable
(k)
(l)
Consent of PricewaterhouseCoopers LLP(17)
Exhibits
Number
Description
(m)
Not Applicable
(n)
Not Applicable
(o)
Not Applicable
(p)(i)
Powers of attorney executed by Keith Namiot(17)
(p)(ii)
Power of attorney executed by Carl Desrochers(17)
(p)(iii)
Power of attorney executed by Andrew Gordon(17)
(p)(iv)
Power of attorney executed by Jeffrey Turcotte(17)
(1)
Incorporated by reference to the Registration Statement on Form N-4, (Reg. No. 333-21975), as initially filed on February 18, 1997.
(2)
Incorporated by reference to the Registration Statement on Form N-4, (Reg. No. 333-21975), as previously filed on August 1, 1997.
(3)
Incorporated by reference to Registration Statement on Form N-4 (Reg. No. 333-21975), as previously filed on August 27, 2001.
(4)
Incorporated by reference to Registration Statement on Form N-4 (Reg. No. 333-21975), as previously filed on April 29, 2015.
(5)
Not Applicable.
(6)
Incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement on Form N-6 filed by the Registrant on August 1, 2008 (File No. 333-151073; Accession No. 0001193125-08-163928)
(7)
Incorporated by reference to Pre-Effective Amendment No. 2 to the Registration Statement on Form N-6 filed by the Registrant on August 26, 2008 (File No. 333-151073; Accession No. 0001193125-08-184460)
(8)
Incorporated by reference Post-Effective Amendment No. 2 to the Registration statement on Form N-6 filed by the Registrant on April 24, 2015 (File No. 333-188304; Accession No. 0001193125-15-146150)
(9)
Incorporated by reference to Post-Effective Amendment No. 5 to the Registration statement on Form N-6 filed by the Registrant on April 25, 2017 (File No. 333-188304; Accession No. 0001193125-17-136515)
(10)
Incorporated by reference to Post-Effective Amendment No. 1 to the Registration Statement on Form N-6 filed by the Registrant on April 26, 2019 (File No. 333-222952; Accession Number 0001193125-19-122119)
(11)
Incorporated by reference to Post-Effective Amendment No. 7 to the Registration statement on Form N-6 filed by the Registrant on April 26, 2019 (File No. 333-151073; Accession No. 0001193125-19-122124)
(12)
Incorporated by reference to Post-Effective Amendment No. 30 to the Registration statement on Form N-4 filed by the Registrant on April 27, 2021 (File No. 333-21975; Accession No. 0001193125-21-134463)
(13)
Incorporated by reference to Post-Effective Amendment No. 32 to the Registration statement on Form N-4 filed by the Registrant on April 27, 2022 (File No. 333-21975; Accession No. 0001193125-22-123604)
(14)
Incorporated by reference to Post-Effective Amendment No. 33 to the Registration statement on Form N-4 filed by the Registrant on April 26, 2023 (File No. 333-21975; Accession No. 0001193125-23-118524)
(15)
Incorporated by reference to Post-Effective Amendment No. 35 to the Registration statement on Form N-4 filed by the Registrant on April 25, 2025 (File No. 333-21975; Accession No. 0001193125-25-096116)
(16)
Incorporated by reference to Post-Effective Amendment No. 7 to the Registration Statement on Form N-4 filed on August 27, 2025 (File No. 333-272291 Accession Number 0001193125-25-189594)
(17)
Filed herewith
Item 28.
Directors and Officers of the Insurance Company
The following is a list of directors and principal officers of The Guardian Insurance & Annuity Company, Inc. ("GIAC").
THE GUARDIAN INSURANCE & ANNUITY COMPANY, INC.
DIRECTOR & OFFICER ROSTER 
Name and Principal Business Address:
Positions and Offices with Insurance Company
Keith Namiot
10 Hudson Yards, New York, NY 10001
Director and President
Andrew Gordon
10 Hudson Yards, New York, NY 10001
Director
Jeffrey Turcotte
10 Hudson Yards, New York, NY 10001
Director and Chief Actuary
Nicholas Liolis
10 Hudson Yards, New York, NY 10001
Chief Investment Officer
Isaac Lowenbraun
10 Hudson Yards, New York, NY 10001
Senior Managing Director, Head of Fixed Income
Allocations
Felix Lurye
10 Hudson Yards, New York, NY 10001
Senior Managing Director, Head of ALM & Investment
Strategy
Adam Berkowitz
10 Hudson Yards, New York, NY 10001
Senior Managing Director, Head of Alternative
Allocations
Kermitt Brooks
10 Hudson Yards, New York, NY 10001
Chief Legal Officer
Harris Oliner
10 Hudson Yards, New York, NY 10001
Associate General Counsel, Corporate Secretary
Mark Tynkov
10 Hudson Yards, New York, NY 10001
Illustration Actuary
Carl Desrochers
700 South Street, Pittsfield, MA 01201
Head of Finance and Actuarial
Chi M. Kwok
10 Hudson Yards, New York, NY 10001
Managing Director, Actuary, Asset Liability
Management
Jeff Butscher
6255 Sterner's Way, Bethlehem, PA 18017
Chief Compliance Officer & Rule 38a-1 Chief
Compliance Officer
Stuart Carlisle
10 Hudson Yards, New York, NY 10001
Head of Product Fund Management
Kimberly Delaney Geissel
6255 Sterner's Way, Bethlehem, PA 18017
Strategic Initiatives Executive
Debra Udicious
10 Hudson Yards, New York, NY 10001
Corporate Treasurer
Andrew Baj
10 Hudson Yards, New York, NY 10001
Derivatives Officer
Larry Weiss
10 Hudson Yards, New York, NY 10001
Head of Asset Management Accounting & Mutual Fund
Treasurer
Nahulan Ethirveerasingam
10 Hudson Yards, New York, NY 10001
Head of Annuity Product Management
Alex D. Borress
101 Crawfords Corner Rd. Holmdel, NJ 07733
Head of Actuarial
Mordechai Shapiro
10 Hudson Yards, New York, NY 10001
Senior Director, Actuary, Asset & Liability Management
Name and Principal Business Address:
Positions and Offices with Insurance Company
Shawn P. McGrath
700 South Street, Pittsfield, MA 01201
Controller
Christian Mele
6255 Sterner's Way, Bethlehem, PA 18017
Head of GIAC Annuity & New Business Operations
Mariana Slepovitch
10 Hudson Yards, New York, NY 10001
Senior Actuary, Corporate
Robert Negron
10 Hudson Yards, New York, NY 10001
Associate General Counsel, Assistant Corporate
Secretary
Tyla Reynolds
10 Hudson Yards, New York, NY 10001
Assistant General Counsel, Assistant Corporate
Secretary
Lisa DiMario
10 Hudson Yards, New York, NY 10001
Assistant Treasurer
Brian Hagan
10 Hudson Yards, New York, NY 10001
Anti-Money Laundering Officer
John J. Monahan
6255 Sterner's Way, Bethlehem, PA 18017
Senior Compliance Lead
Suyash Paliwal
10 Hudson Yards, New York, NY 10001
Assistant General Counsel, Regulatory Affairs
Item 29.
Persons Controlled by or under Common Control with the Insurance Company or the Registered Separate Account
The following list sets forth the persons directly controlled by The Guardian Life Insurance Company of America ("Guardian Life"), the parent company of GIAC. Those entities that are indented under another entity are subsidiaries of that entity and, therefore, indirect subsidiaries of Guardian Life.  
 
   
   
   
   
 
Item 30.
Indemnification
The By-Laws of The Guardian Insurance & Annuity Company, Inc. provide that the Company shall, to the fullest extent legally permissible under the General Corporation Law of the State of Delaware, indemnify and hold harmless officers and directors of the Corporation for certain liabilities reasonably incurred in connection with such person's capacity as an officer or director.
The Certificate of Incorporation of The Guardian Insurance & Annuity Company, Inc. includes the following provision:
No director of the Corporation shall be personally liable to the Corporation or its stockholders for monetary damages for breach of fiduciary duty as a director except for liability (i) for any breach of the director's duty of loyalty to the Corporation or its stockholders; (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of the law; (iii) under Section 164 of the Delaware General Corporation Law, or (iv) for any transaction for which the director derived an improper personal benefit.
Insofar as indemnification for liability arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel, the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.
Item 31.
Principal Underwriters
(a) Park Avenue Securities LLC ("PAS") is the principal underwriter for the Contract.
In addition, PAS is the distributor of variable annuity and variable life insurance contracts currently offered by GIAC through its separate accounts, The Guardian/Value Line Separate Account, The Guardian Separate Account A, The Guardian Separate Account B, The Guardian Separate Account C, The Guardian Separate Account E, The Guardian Separate Account F, The Guardian Separate Account K, The Guardian Separate Account M, The Guardian Separate Account N, The Guardian Separate Account Q, The Guardian Separate Account R, Separate Account 1 and Separate Account 2 which are all registered as unit investment trusts under the 1940 Act.
(b) The following is a list of managers and principal officers of PAS.
PARK AVENUE SECURITIES LLC
MANAGER & OFFICER ROSTER 
OFFICER AND PRINCIPAL BUSINESS ADDRESS
OFFICER TITLE
Marianne Caswell
10 Hudson Yards, New York, NY 10001
Manager and President
Carly Maher
10 Hudson Yards, New York, NY 10001
Manager and Head of Wealth Management Strategy and
Business Development
Meg Vecchi
10 Hudson Yards, New York, NY 10001
Manager
Carl Desrochers
700 South Street, Pittsfield, MA 01201
Manager
Harris Oliner
10 Hudson Yards, New York, NY 10001
Associate General Counsel, Corporate Secretary
Joshua Hergan
10 Hudson Yards, New York, NY 10001
Assistant General Counsel
Joseph Gallo
10 Hudson Yards, New York, NY 10001
Chief Compliance Officer
Shawn McGrath
700 South Street, Pittsfield, MA 01201
Controller
Allen Boggs
10 Hudson Yards, New York, NY 10001
Head of Supervision and Business Risk
Damon Gruss
10 Hudson Yards, New York, NY 10001
Leader - Advisor Advocacy and Escalations
Michael Ryniker
10 Hudson Yards, New York, NY 10001
Head of Operations
Amy Estrada
10 Hudson Yards, New York, NY 10001
Manager of Operations
Brandon Bloeth
10 Hudson Yards, New York, NY 10001
Senior Manager, Park Avenue Product Management
Robert D. Grauer
10 Hudson Yards, New York, NY 10001
Associate General Counsel, Assistant Corporate
Secretary
Tyla Reynolds
10 Hudson Yards, New York, NY 10001
Assistant General Counsel, Assistant Corporate
Secretary
Kyle Hooper
10 Hudson Yards, New York, NY 10001
Senior Counsel, Assistant Corporate Secretary
Rose Burachio
10 Hudson Yards, New York, NY 10001
Assistant Corporate Secretary
Brian Hagan
101 Crawfords Corner Rd, Holmdel, PA 07733
Anti-Money Laundering Compliance Officer
(c) PAS, as the principal underwriter of the Contract, received, either directly or indirectly, the following commissions or other compensation from GIAC during the fiscal year ended December 31, 2025. 
Name of Principal
Underwriter
Net Underwriting
Discounts
Compensation
on Redemption
Brokerage
Commission
Other
Compensation
Park Avenue Securities LLC
N/A
N/A
N/A
N/A
Item 32.
Location of Accounts and Records
The name and address of each person maintaining physical possession of each account, book, or other document required to be maintained by the Registered Separate Account pursuant to section 31(a) of the 1940 Act and the rules thereunder is provided in the Registered Separate Account's most recent report on Form N-CEN.
Item 33.
Management Services
Not Applicable.
Item 34.
Fee Representation
With regard to the Variable Investment Options, GIAC represents that the fees and charges deducted under the contracts, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by GIAC.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registered Separate Account certifies that it meets all of the requirements for effectiveness of this Registration Statement under Rule 485(b) under the Securities Act and has duly caused this Registration Statement to be signed on its behalf by the undersigned thereunto duly authorized, in New York, New York on this 9th day of October, 2026. 
The Guardian Separate Account E (Registered Separate
Account)
By:
/s/ *
Keith Namiot
President of The Guardian Insurance & Annuity
Company, Inc.
 
THE GUARDIAN INSURANCE & ANNUITY
COMPANY, INC. (Insurance Company)
By:
/s/ *
Keith Namiot
President
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated. 
Signatures
Title
/s/ *
President and Director
Keith Namiot
(Principal Executive Officer)
/s/ *
Head of Finance and Actuarial
Carl Desrochers
(Principal Financial & Accounting Officer)
/s/ *
Director
Andrew Gordon
/s/ *
Chief Actuary and Director
Jeffrey Turcotte
October 9, 2026
 
*By:
/s/ Patrick D. Ivkovich
Patrick D. Ivkovich
Attorney-In-Fact Pursuant to Power of Attorney
Exhibit Index 
Exhibit Number
Description
(a)(ii)
Resolutions of the Board of Directors of The Guardian Insurance & Annuity Company,
Inc. authorizing officers to each delegate to one or more designated representatives
(h)(xii)
SunAmerica Series Trust Participation Agreement
(l)
Consent of PricewaterhouseCoopers LLP
(p)(i)
Power of attorney executed by Keith Namiot
Exhibit Number
Description
(p)(ii)
Power of attorney executed by Carl Desrochers
(p)(iii)
Power of attorney executed by Andrew Gordon
(p)(iv)
Power of attorney executed by Jeffrey Turcotte
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