Protective Life Insurance S-1 IPO registration

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

PROTECTIVE 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

Newly Registered Securities

Fees to be Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

Other

Modified Guaranteed Annuity Contracts and Participating Interests Therein

415(a)(6)

N/A

N/A

$205,000,000.00

N/A

N/A

Form S 1(1)

333- 235429

5/28/2020

$26,609.00

Total Offering Amounts

$205,000,000.00

$0

Total Fees Previously Paid

$0

Total Fee Offsets

$0

Net Fee Due

$0

(1)The above-referenced registration statement from which approximately $205,000,000.00 of unsold securities are to be carried forward in reliance on Rule 415(a)(6) under the Securities Act of 1933, as amended (the “Prior Registration Statement”), was initially filed on Form S-3. The Prior Registration Statement was converted to Form S-1 in Post-Effective Amendment No. 2, filed with the U.S. Securities and Exchange Commission on December 10, 2020.

E-1