Variable annuities are distributed by Security Distributors, and issued by Security Benefit Life Insurance Company (SBL) in all states except New York. In New York, annuities are issued by First Security Benefit Life Insurance and Annuity Company of New York (FSBL), New York, NY. SDI is wholly owned by SBL. SBL and FSBL are affiliates and wholly owned by Security Benefit Corporation ( Security Benefit). SBL is not authorized and does not conduct the business of insurance in New York.