NATIONWIDE VL SEPARATE ACCOUNT B
N-8A, 1996-09-19
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<PAGE>   1
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM N-8A

           NOTIFICATION OF REGISTRATION FILED PURSUANT TO SECTION 8(A)
                      OF THE INVESTMENT COMPANY ACT OF 1940

         The undersigned investment company hereby notifies the Securities and
Exchange Commission that it registers under and pursuant to the provisions of
Section 8(a) of the Investment Company Act of 1940 and in connection with such
notification of registration submits the following information:

- -------------------------------------------------------------------------------
Name:     Nationwide VL Separate Account - B

Address of Principal Business Office (No. & Street, City, State, Zip Code):
          One Nationwide Plaza, Columbus, Ohio 43216

Telephone Number (including area code):     (614) 249-7111

Name and address of agent for service of process:
         Gordon E. McCutchan, Secretary
         One Nationwide Plaza, Columbus, Ohio 43216

Check Appropriate Box:
         Registrant is filing a Registration Statement pursuant to Section 8(b)
of the Investment Company Act of 1940 concurrently with the filing of Form N-8A:

                            YES               NO 

         Pursuant to the requirements of the Investment Company Act of 1940, the
sponsor of the registrant has caused this notification of registration to be
duly signed on behalf of the registrant in the City of Columbus and the State of
Ohio on the 19th day of September, 1996.

(Seal)        Signature:     NATIONWIDE VL SEPARATE ACCOUNT - B
                             ----------------------------------
                             (Name of Registrant)

              By:            NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY
                             ---------------------------------------------
                             (Name of Sponsor)

              By:
                             -------------------------------------------------
                             W. Sidney Druen, Senior Vice President and General
                             Counsel and Assistant Secretary

Attest:
              ----------------------------------------
              Joseph P. Rath, Vice President and
              Associate General Counsel


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