Exhibit 107

Calculation of Filing Fees Tables

Form S-1

(Form Type)

TIAA-CREF Life Insurance Company

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security

Type

Security

Class

Title

Fee

Calculation

or Carry

Forward

Rule

Amount

Registered*

Proposed

Maximum

Offering

Price Per

Unit*

Maximum

Aggregate

Offering

Price

Fee

Rate

Amount of

Registration

Fee^(*)

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

Other

Individual Flexible Premium Modified Guaranteed Annuity Contract

457(o)

$0.00

0.0001531

$0.00

Fees

Previously

Paid

Carry

Forward

Securities

Other

Individual Flexible Premium Modified Guaranteed Annuity Contract

415(a)(6)

$120,806,701**

S-1

333-264547

May 2, 2022

$4,747.70

Total Offering Amount

$120,806,701

$0.00

Total Fees Previously Paid

$—

Total Fee Offsets

$—

Net Fee Due

$0.00

*The securities are not issued in predetermined amounts or units, and the maximum aggregate offering price is estimated solely for purposes of determining the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

** Pursuant to Rule 415(a)(6) under the Securities Act, this registration statement includes $120,806,701 in aggregate principal amount of unsold securities that were previously registered for sale under the registrant’s first pre-effective amendment to its registration statement on Form S-1 (File No. 333-264547), declared effective by the U.S. Securities and Exchange Commission on May 2, 2022 (the “Prior Registration Statement”). The unsold securities previously registered for sale under the Prior Registration Statement remain registered and are being carried forward to this registration statement. Filing fees of $4,747.70 were previously paid in connection with these unsold securities. Pursuant to Rule 415(a)(6), the filing fee previously paid with respect to such unsold securities will continue to be applied to such unsold securities. The Registrant is not registering any new securities hereunder. 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