JNL Variable Fund N-14 Registration statement for investment companies business combination

Consent of Independent Registered Public Accounting Firm

The Board of Trustees of

JNL Series Trust and JNL Variable Fund:

We consent to the use of our report dated February 25, 2019, with respect to the financial statements and financial highlights of JNL/Mellon S&P 1500 Value Index Fund, a series of JNL Series Trust, and JNL/Mellon Dow Index Fund, a series of JNL Variable Fund, as of December 31, 2018, incorporated herein by reference and to the reference to our firm under the heading “Financial Highlights” in the Proxy Statement and Prospectus filed on Form N-14.

/s/ KPMG LLP

Chicago, Illinois

December 17, 2019