EX-99.2 4 c37436_ex99-2.txt EXHIBIT 99.2 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors of Hartford Life Insurance Company We have examined management's assertion that Hartford Life Global Funding Trusts (the "Trusts") have complied as of and for the year ended June 15, 2005 with its established minimum servicing standards described in the accompanying management assertion, dated June 15, 2005. Such assertion was examined in relation to those Trusts included in the attached Appendix A. Management is responsible for the Trusts' compliance with those minimum servicing standards. Our responsibility is to express an opinion on management's assertion based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants as adopted by the Public Company Accounting Oversight Board and, accordingly, included examining, on a test basis, evidence about the Trusts' compliance with its minimum servicing standards and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Trusts' compliance with its minimum servicing standards. In our opinion, management's assertion that the Trusts complied with the aforementioned minimum servicing standards as of and for the year ended June 15, 2005 is fairly stated, in all material respects based on criteria set forth in Appendix B. /s/ DELOITTE & TOUCHE, LLP Hartford, Connecticut August 8, 2005 APPENDIX A

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APPENDIX B Date: June 15, 2005 The Hartford Life Global Funding trusts (the "Trusts") have responsibility for assessing compliance with the minimum servicing standards for the Trusts described below. Those minimum servicing standards were used to assess compliance. As of and for the year ended June 15, 2005, the Trusts have complied, in all material respects, with the established minimum servicing standards for the notes issued by the Trusts (the "Notes") and the related funding agreements issued by Hartford Life Insurance Company (the "Funding Agreements"), all as described below. Please note that various functions relating to the minimum servicing standards are performed by JPMorgan Chase Bank, N.A. ("JPMorgan"), as indenture trustee, paying agent and calculation agent under most of the indentures relating to the Trusts. MINIMUM SERVICING STANDARDS FOR HARTFORD LIFE GLOBAL FUNDING TRUSTS 1. Note purchase payments have been received on the Issuance Date for each Trust from The Depository Trust Company ("DTC"), or other Note purchaser, and, pursuant to the applicable closing instrument, have been remitted electronically on the same day to Hartford Life to purchase the applicable Funding Agreement. 2. With respect to each Trust for which JPMorgan acts as indenture trustee, JPMorgan received and maintains in its files (in electronic and/or paper form) the original of each Funding Agreement associated with such Trust, including a copy of the related financing statement (Form UCC-1), endorsed to reflect its filing with the Delaware Secretary of State's Office. 3. All amounts of principal and interest due on each Funding Agreement (including amounts associated with the options described in 6, below) were received when due, in the amount calculated in accordance with the applicable Funding Agreement, and applied to make payments due under the Notes issued by the applicable Trust. 4. All amounts of principal and interest due on each Note (including amounts associated with the options described in 6, below) were paid when due, in the amount calculated under the terms of the applicable Note, to Cede & Co. (as nominee for DTC) or to another holder of the particular Note. 5. With respect to each Note (and the associated Funding Agreement) that provides for a floating rate, the re-determination of the rate for each interest reset period has been accurately made, following the terms of the Notes, and consistent with the Funding Agreement. 6. For those Notes with the particular feature set forth below, the indicated actions have been taken, as required: a. For Notes with a "survivor's option", JPMorgan has processed requests for payment under the option in a timely manner, consistent with the terms of the Notes. b. For Notes including an extendable feature, upon the failure of a Note holder to provide a timely notice to extend the term of a Note, JPMorgan has submitted a Funding Agreement put notice to Hartford Life within three business days of the end of the extension election period. c. For Notes granting the Trust a call option, upon receipt of a Funding Agreement call election, JPMorgan has provided a call notice to DTC or other Note holder at least 30 days prior to the call date. HARTFORD LIFE INSURANCE COMPANY By /s/ KENNETH MCCULLUM ----------------------------------------------- Kenneth McCullum, Vice President & Actuary

Hartford Life Global Funding Trust 2005-027 10-K