Exhibit 107
Calculation of Filing Fee Tables
Form F-4
(Form Type)
Brookfield Reinsurance Ltd. (Exact Name of Registrant as Specified in its Charter) | Brookfield Corporation (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(1)(2) | 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 | |||||||||||||
| Newly Registered Securities | ||||||||||||||||||||||||
| Fees to Be Paid | Equity | Class A-1 Exchangeable Non-Voting Shares of Brookfield Reinsurance Ltd. | 457(f)(1) | 40,000,000 | N/A | $1,350,000,000 (3) | $110.20 per $1,000,000 | $148,770 | ||||||||||||||||
| Fees to Be Paid | Equity | Class A Exchangeable Limited Voting Shares of Brookfield Reinsurance Ltd. | 457(i) | N/A | N/A | $— | N/A | $—(4) | ||||||||||||||||
| Fees to Be Paid | Equity | Class A Limited Voting Shares of Brookfield Corporation | 457(i) | N/A | N/A | $— | N/A | $—(4) | ||||||||||||||||
| Fees Previously Paid | ||||||||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||
| Total Offering Amounts | $1,350,000,000 | $148,770 | ||||||||||||||||||||||
| Total Fees Previously Paid | ||||||||||||||||||||||||
| Total Fee Offsets | ||||||||||||||||||||||||
| Net Fee Due | $148,770 | |||||||||||||||||||||||
(1) This registration statement relates to (i) the issuance of up to 40,000,000 class A-1 exchangeable non-voting shares (the “class A-1 exchangeable shares”) of Brookfield Reinsurance Ltd. (“Brookfield Reinsurance”) in exchange for up to 40,000,000 class A limited voting shares (the “Brookfield Class A Shares”) of Brookfield Corporation (“Brookfield Corporation”), as described in the prospectus/offer to exchange included in this registration statement, (ii) the offer of the underlying class A exchangeable limited voting shares (the “class A limited voting shares” and together with the class A-1 exchangeable shares, the “exchangeable shares”) of Brookfield Reinsurance that may be issued by Brookfield Reinsurance upon conversion of the class A-1 exchangeable shares, and (ii) the offer of the underlying Brookfield Class A Shares that may be issued by Brookfield Corporation or delivered by Brookfield Reinsurance in connection with the exchange, redemption or acquisition, as applicable, from time to time of the exchangeable shares.
(2) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.
(3) Pursuant to Rule 457(c) and Rule 457(f), and solely for the purpose of calculating the registration fee, the market value of the securities to be received was calculated as the product of (i) 40,000,000 Brookfield Class A Shares; and (ii) the average of the high and low sales prices of Brookfield Class A Shares as reported on the New York Stock Exchange on August 15, 2023.
(4) No separate registration fee is payable pursuant to Rule 457(i) under the Securities Act.
1