Exhibit (107)

Calculation of Filing Fees Tables

Form S-1

(Form Type)

TIAA-CREF Life Insurance Company

(Exact Name of Registration as Specified in its Charter)

Table 1: Newly Registered Securities

Security
Type

Security
Class

Title

Fee
Calculation
or Carry
Forward
Rule

Amount
Being
Registered*

Proposed
Maximum
Offering
Price Per
Unit*

Proposed
Maximum
Aggregate
Offering
Price⁽¹⁾

Fee

Rate

Amount of
Registration
Fee⁽¹⁾

Carry
Forward
Form
Type

Carry
Forward
File
Number

Carry
Forward
Initial
Effective
Date

Filing Fee
Previously
Paid in
Connection
with
Unsold
Securities
to be
Carried
Forward

Fees to be

Paid

Annuity

457(o)

[__]

0.0000927

[__]

Fees

Previously

Paid

Carry

Forward

Securities

Annuity

415(a)(6)

S-1*

$[__]

Total Offering Amount

[__]

Net Fee Due

Pursuant to Rule 415(a)(6) under the Securities Act, this registration statement includes 6 annuity securities all of which were previously registered for sale under the registrant’s post-effective amendment to its registration statement Form S-1 filed on May 1, 2019 (File No. 333-230440), declared effective by the U.S. Securities and Exchange Commission on April 30, 2021 (the “Prior Registration Statement”). No new registration fee is due in connection with this registration on Form S-1. Pursuant to Rule 415(a)(6) under the Securities Act, the offering of unsold securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this registration statement.

TIAA-CREF Life Insurance CO S-1